Wilford Preserve Community Development District 475 West Town Place, Suite 114
St. Augustine, Florida 32092 www.WilfordPreserveCDD.com
April 14, 2026 Board of Supervisors
Wilford Preserve Community Development District Dear Board Members:
The Wilford Preserve Community Development District Board of Supervisors Meeting is scheduled for Tuesday, April 21, 2026, 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:

Audit Committee Meeting

	I.	Call to Order

	I.	Review and Ranking of Proposals for Audit Services

	I.	Other Business

	I.	Adjournment

Board of Supervisors Meeting

	I.	Roll Call

	I.	Public Comment

	I.	Approval of the Minutes of the March 17, 2026 Board of Supervisors and Audit Committee Meetings

	I.	Acceptance of the Audit Committee’s Recommendation
	II.	Discussion of Request for Speed Hump Installation on Firethorn Avenue
	III.	Staff Reports
	A.	District Counsel
	B.	District Engineer – Consideration of Proposal for Preparation of a Public Facilities Report

	A.	District Manager
	B.	Amenity / Operations Manager – Report
	II.	Financial Reports
	A.	Financial Statements as of March 31, 2026

	A.	Assessment Receipts Schedule

	A.	Check Register

	I.	Supervisors’ Requests and Audience Comments

	I.	Next Scheduled Meeting – Wednesday, May 20, 2026, at 6:00 p.m. at the Plantation Oaks Amenity Center

	I.	Adjournment

SECOND ORDER OF BUSINESS
Wilford Preserve Community Development District
Auditor Selection Evaluation Criteria

	Ability of Personnel	Proposer's Experience	Understanding of Scope of Work	Ability to Furnish the Required Services	Price		
	(e.g., geographic locations of the firm's headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this
project; evaluation of existing workload;
proposed staffing levels, etc.)	(e.g., past record and experience of the Proposer in similar projects; volume of work previously
performed by the firm; past performance for other Community Development
Districts in other contracts; character; integrity; reputation of respondent, etc.)	

Extent to which the
proposal demonstrates an understanding of the
District's needs for the services requested.	Extent to which the
proposal demonstrates the adequacy of proposer's financial resources and stability as a business
entity necessary to complete the services required (e.g., the
existence of any natural disaster plan for business operations).	

Points will be awarded based upon the price bid for the rendering of the services and
reasonableness of the price to services.	

Point Total	
Proposer	20	20	20	20	20	100	

Berger, Toombs, Elam, Gaines & Frank							

Grau & Associates							

McIntosh CPA							

Richie Tandoc P.A.							

WILFORD PRESERVE COMMUNITY DEVELOPMENT DISTRICT
PROPOSAL FOR AUDIT SERVICES

PROPOSED BY:

Berger, Toombs, Elam, Gaines & Frank CERTIFIED PUBLIC ACCOUNTANTS, PL

600 Citrus Avenue, Suite 200	(772) 461-6120 Fort Pierce, Florida 34950

CONTACT PERSON:
Maritza Stonebraker, CPA, Director

DATE OF PROPOSAL:

April 13, 2026
TABLE OF CONTENTS

DESCRIPTION OF SECTION	PAGE
	A.	Letter of Transmittal	1-2
	B.	Profile of the Proposer
Description and History of Audit Firm	3
Professional Staff Resources	4-5
Ability to Furnish the Required Services	5
	A.	Governmental Auditing Experience	6-15
	B.	Fee Schedule	16
	C.	Scope of Work to be Performed	16
	D.	Resumes	17-32
	E.	Peer Review Letter	33

Apr 13, 2026
Wilford Preserve Community Development District GMS
475 West Town Place, Suite 114 St. Augustine, FL 32092
Dear District Manager:

Thank you very much for the opportunity to present our professional credentials to provide audit services for Wilford Preserve Community Development District.

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has assembled a team of governmental and nonprofit specialists second to none to serve our clients. Our firm has the necessary qualifications and experience to serve as the independent auditors for Wilford Preserve Community Development District. We will provide you with top quality, responsive service.

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a recognized leader in providing services to governmental and nonprofit agencies throughout Florida. We have been the independent auditors for a number of local governmental agencies and through our experience in performing their audits, we have been able to increase our audit efficiency and; therefore, reduce costs. We have continually passed this cost savings on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the standards for financial and compliance audits.
We will conduct the audit in accordance with auditing standards generally accepted in the United States of America with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up-to-date on all changes that are occurring within the industry.

- 1 -

Wilford Preserve Community Development District April 13, 2026
Our firm is a member of the Government Audit Quality Center, an organization dedicated to improving government audit quality. We also utilize the audit program software of a nationally recognized CPA firm to assure us that we are up to date with all auditing standards and to assist us maintain maximum audit efficiencies.

To facilitate your evaluation of our qualifications and experience, we have arranged this proposal to include a resume of our firm, including our available staff, our extensive prior governmental and nonprofit auditing experience and clients to be contacted.

You need a firm that will provide an efficient, cost-effective, high-quality audit within critical time constraints. You need a firm with the prerequisite governmental and nonprofit experience to perform your audit according to stringent legal and regulatory requirements, a firm that understands the complex nature of community development districts and their unique compliance requirements. You need a firm with recognized governmental and nonprofit specialists within the finance and governmental communities. And, certainly, you need a firm that will provide you with valuable feedback to enhance your current and future operations. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is that firm. Maritza Stonebraker is the person authorized to make representations for the firm.
Thank you again for the opportunity to submit this proposal to Wilford Preserve Community Development District.
Very truly yours,

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida

- 2 -
Description and History of Audit Firm
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a Treasure Coast public accounting firm, which qualifies as a small business firm, as established by the Small Business Administration (13 CFR 121.38), with offices in Fort Pierce and Stuart. We are a member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. The firm was formed from the merger of Edwards, Berger, Harris & Company (originated in 1972) and McAlpin, Curtis & Associates (originated in 1949). J. W. Gaines and Associates (originated in 1979) merged with the firm in 2004. Our tremendous growth rate experienced over the last 70 years is directly attributable to the firm’s unrelenting dedication to providing the highest quality, responsive professional services attainable to its clients.
We are a member of the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA) to assure we meet the highest standards. Membership in this practice section requires that our firm meet more stringent standards than standard AICPA membership. These rigorous requirements include the requirement of a triennial peer review of our firm’s auditing and accounting practice and annual Continuing Professional Education (CPE) for all accounting staff (whether CPA or non-CPA). For standard AICPA membership, only a quality review is required and only CPAs must meet CPE requirements.
We are also a member of the Government Audit Quality Center (“the Center”) of the American Institute of Certified Public Accountants to assure the quality of our government audits. Membership in the Center, which is voluntary, requires our firm to comply with additional standards to promote the quality of government audits.
We have been extensively involved in serving local government entities with professional accounting, auditing and consulting services throughout the entire history of our firm. Our substantial experience over the years makes us uniquely qualified to provide accounting, auditing, and consulting services to these clients. We are a recognized leader in providing services to governmental and nonprofit agencies on the Treasure Coast and in Central and South Florida, with extensive experience in auditing community development districts and water control districts. We were the independent auditors of the City of Fort Pierce for over 37 years and for St. Lucie County for over 34 years. Additionally, we have performed audits of the City of Stuart, the City of Vero Beach, Indian River County and Martin County. We also presently audit over 100 Community Development Districts throughout Florida.
Our firm was founded on the belief that we are better able to respond to our clients needs through education, experience, independence, quality control, and personal service. Our firm’s commitment to quality is reflected in our endeavor of professional excellence via continuing education, the use of the latest computer technology, professional membership in PCPS and peer review.
We believe our approach to audit engagements, intelligence and innovation teamed with sound professional judgment enables us to explore new concepts while remaining sensitive to the fundamental need for practical solutions. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen.

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has a total of
32 professional and administrative staff (including 12 professional staff with extensive experience servicing government entities). The work will be performed out of our Fort Pierce office with a proposed staff of one senior accountant and one or two staff accountants supervised by an audit manager and audit partner. With the exception of the directors of the firm’s offices, the professional staff is not specifically assigned to any of our individual offices. The professional and administrative staff resources available to you through Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL are as follows:
Total
Partners/Directors (CPA’s)	7	
Managers (1 CPA)	2	
Senior/Supervisor Accountants (1 CPA)	3	
Staff Accountants	8	
Paraprofessional	6	
Administrative	 6	
Total – all personnel	32	

Following is a brief description of each employee classification:

Staff Accountant – Staff accountants work directly under the constant supervision of the auditor-in-charge and, are responsible for the various testing of documents, account analysis and any other duties as his/her supervisor believes appropriate. Minimum qualification for a staff accountant is graduation from an accredited university or college with a degree in accounting or equivalent.
Senior Accountant – A senior accountant must possess all the qualifications of the staff accountant, in addition to being able to draft the necessary reports and financial statements, and supervise other staff accountants when necessary.

Managers – A manager must possess the qualifications of the senior accountant, plus be able to work without extensive supervision from the auditor-in-charge. The manager should be able to draft audit reports from start to finish and to supervise the audit team, if necessary.

Partner/Director – The director has extensive governmental auditing experience and acts as the auditor-in-charge. Directors have a financial interest in the firm.

Independence – Independence of the public accounting firm, with respect to the audit client, is the foundation from which the public gains its trust in the opinion issued by the public accounting firm at the end of the audit process. This independence must be in appearance as well as in fact. The public must perceive that the accounting firm is independent of the audit entity to ensure that nothing would compromise the opinion issued by the public accounting firm. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is independent of Wilford Preserve Community Development District, including its elected officials and related parties, at the date of this proposal, as defined by the following rules, regulations, and standards:
Au-C Section 220 – Statements on Auditing Standards issued by the American Institute of Certified Public Accountants;
ET Sections 101 and 102 – Code of Professional Conduct of the American Institute of Certified Public Accountants;
Chapter 21A-1, Florida Administrative Code; Section 473.315, Florida Statutes; and,
Government Auditing Standards, issued by the Comptroller General of the United States.
On an annual basis, all members of the firm are required to confirm, in writing, that they have no personal or financial relationships or holding that would impair their independence with regard to the firm’s clients.

Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, the utmost care must be exercised by independent auditors in the performance of their duties.
Ability to Furnish the Required Services

As previously noted in the Profile of the Proposer section of this document, our firm has been in existence for over 74 years. We have provided audit services to some clients for over 30 years continually. Our firm is insured against physical loss through commercial insurance and we also carry liability insurance. The majority of our audit documentation is stored electronically, both on our office network and on each employee laptop or computer assigned to each specific job. Our office computer network is backed up on tape, so in the event of a total equipment loss, we can restore all data as soon as replacement equipment is acquired. In addition, our field laptop computers carry the same data and can be used in the event of emergency with virtually no delay in completing the required services.

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has been practicing public accounting in Florida for 70 years. Our success over the years has been the result of a strong commitment to providing personalized quality service to our clients.
The current members of our firm have performed audits of over 1,100 community development districts, and over 2,100 audits of municipalities, counties and other governmental entities such as the City of Fort Pierce and St. Lucie County.

Our firm provides a variety of accounting, auditing, tax litigation support, and consulting services. Some of the professional accounting, auditing and management consulting services that are provided by our firm are listed below:

	•	Performance of annual financial and compliance audits, including Single Audits of state and federal financial assistance programs, under the provisions of the Single Audit Act,
Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), with minimal disruptions to your operations;
	•	Performance of special compliance audits to ascertain compliance with the applicable local, state and federal laws and regulations;
	•	Issuance of comfort letters and consent letters in conjunction with the issuance of tax-exempt debt obligations, including compiling financial data and interim period financial statement reviews;
	•	Calculation of estimated and actual federal arbitrage rebates;
	•	Assistance in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting;
	•	Preparation of indirect cost allocation systems in accordance with Federal and State regulatory requirements;
	•	Providing human resource and employee benefit consulting;
	•	Performance of automation feasibility studies and disaster recovery plans;
	•	Performance feasibility studies concerning major fixed asset acquisitions and utility plant expansion plans (including electric, water, pollution control, and sanitation utilities); and
	•	Assistance in litigation, including testimony in civil and criminal court.
	•	Assist clients who utilize QuickBooks software with their software needs. Our Certified QuickBooks Advisor has undergone extensive training through QuickBooks and has
passed several exams to attain this Certification.
Continuing Professional Education

All members of the governmental audit staff of our firm, and audit team members assigned to this engagement, are in compliance with the Continuing Professional Education (CPE) requirements set forth in Government Auditing Standards issued by the Comptroller General of the United States. In addition, our firm is in compliance with the applicable provisions of the Florida Statutes that require CPA’s to have met certain CPE requirements prior to proposing on governmental audit engagements.

The audit team has extensive experience in performing governmental audits and is exposed to intensive and continuing concentration on these types of audits. Due to the total number of governmental audits our team performs, each member of our governmental staff must understand and be able to perform several types of governmental audits. It is our objective to provide each professional employee fifty hours or more of comprehensive continuing professional education each year. This is accomplished through attending seminars throughout Florida and is reinforced through in-house training.
Our firm has made a steadfast commitment to professional education. Our active attendance and participation in continuing professional education is a major part of our objective to obtain the most recent knowledge on issues which are of importance to our clients. We are growing on the reputation for work that our firm is providing today.
Quality Control Program

Quality control requires continuing commitment to professional excellence. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is formally dedicated to that commitment.

To ensure maintaining the standards of working excellence required by our firm, we joined the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA). To be a participating member firm of this practice section, a firm must obtain an independent Peer Review of its quality control policies and procedures to ascertain the firm’s compliance with existing auditing standards on the applicable engagements.
The scope of the Peer Review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm:
	•	Professional, economic, and administrative independence;
	•	Assignment of professional personnel to engagements;
	•	Consultation on technical matters;
	•	Supervision of engagement personnel;
	•	Hiring and employment of personnel;
	•	Professional development;
	•	Advancement;
	•	Acceptance and continuation of clients; and,
	•	Inspection and review system.
We believe that our commitment to the program is rewarding not only to our firm, but primarily to our clients.
The external independent Peer Review of the elements of our quality control policies and procedures performed by an independent certified public accountant, approved by the PCPS of the AICPA, provides you with the assurance that we continue to conform to standards of the profession in the conduct of our accounting and auditing practice.

Our firm is also a member of Governmental Audit Quality Center (GAQC), a voluntary membership center for CPA firms that perform governmental audits. This center promotes the quality of governmental audits.
Our firm has completed successive Peer Reviews. These reviews included a representative sample of our firm’s local governmental auditing engagements. As a result of these reviews, our firm obtained an unqualified opinion on our quality control program and work procedures. On page 33 is a copy of our most recent Peer Review report. It should be noted that we received a pass rating.

Our firm has never had any disciplinary actions by state regulatory bodies or professional organizations.
As our firm performs approximately one hundred audits each year that are reviewed by federal, state or local entities, we are constantly dealing with questions from these entities about our audits. We are pleased to say that any questions that have been raised were minor issues and were easily resolved without re-issuing any reports.

Certificate of Achievement for Excellence in Financial Reporting (CAFR)
We are proud and honored to have been involved with the City of Fort Pierce and the Fort Pierce Utilities Authority when they received their first Certificates of Achievement for Excellence in Financial Reporting for the fiscal years ended September 30, 1988 and 1994, respectively. We were also instrumental in the City of Stuart receiving the award, in our first year of performing their audit, for the year ended September 30, 1999.
We also assisted St. Lucie County, Florida for the year ended September 30, 2003, in preparing their first Comprehensive Annual Financial Report, and St. Lucie County has received their Certificate of Achievement for Excellence in Financial Reporting every year since.

As continued commitment to insuring that we are providing the highest level of experience, we have had at least one employee of our firm serve on the GFOA – Special Review Committee since the mid-1980s. This committee is made up of selective Certified Public Accountants throughout the United States who have demonstrated their high level of knowledge and expertise in governmental accounting. Each committee member attends a special review meeting at the Annual GFOA Conference. At this meeting, the committee reports on the Certificate of Achievement Program’s most recent results, future goals, and common reporting deficiencies.
We feel that our previous experience in assisting the City of Fort Pierce, the Fort Pierce Utilities Authority and St. Lucie County obtain their first CAFRs, and the City of Stuart in continuing to receive a CAFR and our firm’s continued involvement with the GFOA, and the CAFR review committee make us a valued asset for any client in the field of governmental financial reporting.

References

Florida Green Finance Authority	Gateway Services Community Jeff Walker, Special District Services		Development District
(561) 630-4922	Stephen Bloom, Inframark LLC
(954) 753-5841
South Village Community Development District
Darrin Mossing, Governmental Management	Clearwater Cay Community Services LLC		Development District
(407) 841-5524	Cal Teague, Premier District Management
(239) 690-7100 ext 101

In addition to the above, we have the following additional governmental audit experience: Community Development Districts
Aberdeen Community Development	Beacon Lakes Community District		Development District

Alta Lakes Community Development	Beaumont Community Development District		District

Amelia Concourse Community	Bella Collina Community Development
Development District	District

Amelia Walk Communnity	Bonnet Creek Community
Development District	Development District

Aqua One Community Development	Buckeye Park Community District		Development District

Arborwood Community Development	Candler Hills East Community District		Development District

Arlington Ridge Community	Cedar Hammock Community
Development District	Development District

Bartram Springs Community	Central Lake Community
Development District	Development District

Baytree Community Development	Channing Park Community
District	Development District

Cheval West Community	Evergreen Community Development
Development District	District

Coconut Cay Community	Forest Brooke Community Development District		Development District

Colonial Country Club Community	Gateway Services Community
Development District	Development District

Connerton West Community	Gramercy Farms Community
Development District	Development District

Copperstone Community	Greenway Improvement District Development District

Creekside @ Twin Creeks Community	Greyhawk Landing Community Development District		Development District

Deer Run Community Development	Griffin Lakes Community Development District		District

Dowden West Community	Habitat Community Development
Development District	District

DP1 Community Development	Harbor Bay Community Development
District	District

Eagle Point Community Development	Harbourage at Braden River District		Community Development District

East Nassau Stewardship District	Harmony Community Development
District
Eastlake Oaks Community
Development District	Harmony West Community Development District
Easton Park Community Development
District	Harrison Ranch Community
Development District
Estancia @ Wiregrass Community
Development District	Hawkstone Community Development District

Heritage Harbor Community	Madeira Community Development
Development District	District

Heritage Isles Community	Marhsall Creek Community
Development District	Development District

Heritage Lake Park Community	Meadow Pointe IV Community
Development District	Development District

Heritage Landing Community	Meadow View at Twin Creek
Development District	Community Development District

Heritage Palms Community	Mediterra North Community
Development District	Development District

Heron Isles Community	Midtown Miami Community
Development District	Development District

Heron Isles Community Development	Mira Lago West Community District		Development District

Highland Meadows II Community	Montecito Community
Development District	Development District

Julington Creek Community	Narcoossee Community
Development District	Development District

Laguna Lakes Community	Naturewalk Community
Development District	Development District

Lake Bernadette Community	New Port Tampa Bay Community
Development District	Development District

Lakeside Plantation Community	Overoaks Community Development
Development District	District

Landings at Miami Community	Panther Trace II Community
Development District	Development District

Legends Bay Community	Paseo Community Development
Development District	District

Lexington Oaks Community	Pine Ridge Plantation Community
Development District	Development District

Live Oak No. 2 Community	Piney Z Community Development
Development District	District
Poinciana Community	Sampson Creek Community
Development District	Development District

Poinciana West Community	San Simeon Community
Development District	Development District

Port of the Islands Community	Six Mile Creek Community
Development District	Development District

Portofino Isles Community	South Village Community
Development District	Development District

Quarry Community Development	Southern Hills Plantation I
District	Community Development District

Renaissance Commons Community	Southern Hills Plantation III Development District		Community Development District

Reserve Community	South Fork Community
Development District	Development District

Reserve #2 Community	St. John's Forest Community
Development District	Development District

River Glen Community	Stoneybrook South Community
Development District	Development District

River Hall Community	Stoneybrook South at ChampionsGate
Development District	Community Development District

River Place on the St. Lucie	Stoneybrook West Community
Community Development District	Development District

Rivers Edge Community	Tern Bay Community
Development District	Development District

Riverwood Community	Terracina Community Development
Development District	District

Riverwood Estates Community	Tison's Landing Community
Development District	Development District

Rolling Hills Community	TPOST Community Development
Development District	District

Rolling Oaks Community Development District

Triple Creek Community	Vizcaya in Kendall
Development District	Development District

TSR Community Development	Waterset North Community
District	Development District

Turnbull Creek Community	Westside Community Development
Development District	District

Twin Creeks North Community	WildBlue Community Development
Development District	District

Urban Orlando Community	Willow Creek Community
Development District	Development District

Verano #2 Community	Willow Hammock Community
Development District	Development District

Viera East Community	Winston Trails Community
Development District	Development District

VillaMar Community	Zephyr Ridge Community
Development District	Development District

Other Governmental Organizations

City of Westlake

Florida Inland Navigation District Fort Pierce Farms Water Control
District

Indian River Regional Crime Laboratory, District 19, Florida
Viera Stewardship District
Office of the Medical Examiner, District 19
Rupert J. Smith Law Library of St. Lucie County
St. Lucie Education Foundation Seminole Improvement District Troup Indiantown Water
Control District

Current or Recent Single Audits

St. Lucie County, Florida Early Learning Coalition, Inc.
Gateway Services Community Development District Healthy Start Coalition
Members of our audit team have acquired extensive experience from performing or participating in over 1,800 audits of governments, independent special taxing districts, school boards, and other agencies that receive public money and utilize fund accounting.

Much of our firm’s auditing experience is with compliance auditing, which is required for publicly financed agencies. In this type of audit, we do a financial examination and also confirm compliance with various statutory and regulatory guidelines.
Following is a summary of our other experience, including Auditor General experience, as it pertains to other governmental and fund accounting audits.

Counties
(Includes elected constitutional officers, utilities and dependent taxing districts)

Indian River Martin Okeechobee Palm Beach
Municipalities

City of Port St. Lucie City of Vero Beach Town of Orchid

Special Districts

Bannon Lakes Community Development District Boggy Creek Community Development District Capron Trail Community Development District Celebration Pointe Community Development District Coquina Water Control District
Diamond Hill Community Development District Dovera Community Development District
Durbin Crossing Community Development District Golden Lakes Community Development District Lakewood Ranch Community Development District Martin Soil and Water Conservation District Meadow Pointe III Community Development District Myrtle Creek Community Development District
St. Lucie County – Fort Pierce Fire District The Crossings at Fleming Island
St. Lucie West Services District
Indian River County Mosquito Control District St. John’s Water Control District
Westchase and Westchase East Community Development Districts Pier Park Community Development District
Verandahs Community Development District Magnolia Park Community Development District
Schools and Colleges

Federal Student Aid Programs – Indian River Community College Indian River Community College
Okeechobee County District School Board St. Lucie County District School Board
Indian River School District – Internal Accounts State and County Agencies
Central Florida Foreign-Trade Zone, Inc. (a nonprofit organization affiliated with the St. Lucie County Board of County Commissioners)
Florida School for Boys at Okeechobee
Indian River Community College Crime Laboratory Indian River Correctional Institution
FEE SCHEDULE

We propose the fee for our audit services described below to be $4,200 for the years ending September 30, 2026 and 2027, $4,320 for the year ending September 30, 2028 and $4,440 for the years ending September 30, 2029 and 2030. In addition, if a bond issuance occurs there will be an additional fee for each additional bond. The fee is contingent upon the financial records and accounting systems of Wilford Preserve Community Development District being “audit ready” and the financial activity for the District is not materially increased. If we discover that additional preparation work or subsidiary schedules are needed, we will consult with your authorized representative. We can assist with this additional work at our standard rates should you desire.
SCOPE OF WORK TO BE PERFORMED
If selected as the District's auditors, we will perform a financial and compliance audit in accordance with Section 11.45, Florida Statutes, in order to express an opinion on an annual basis on the financial statements of Wilford Preserve Community Development District as of September 30, 2026, 2027, 2028, 2029 and 2030. The audits will be performed to the extent necessary to express an opinion on the fairness in all material respects with which the financial statements present the financial position, results of operations and changes in financial position in conformity with generally accepted accounting principles and to determine whether, for selected transactions, operations are properly conducted in accordance with legal and regulatory requirements. Reportable conditions that are also material weaknesses shall be identified as such in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Other (non-reportable) conditions discovered during the course of the audit will be reported in a separate letter to management, which will be referred to in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters.
Our audit will be performed in accordance with standards for financial and compliance audits contained in Government Auditing Standards, as well as in compliance with rules and regulations of audits of special districts as set forth by the State Auditor General in Chapter 10.550, Local Governmental Entity Audits, and other relevant federal, state and county orders, statutes, ordinances, charter, resolutions, bond covenants, Administrative Code and procedures, or rules and regulations which may pertain to the work required in the engagement.
The primary purpose of our audit will be to express an opinion on the financial statements discussed above. It should be noted that such audits are subject to the inherent risk that errors or irregularities may not be detected. However, if conditions are discovered which lead to the belief that material errors, defalcations or other irregularities may exist or if other circumstances are encountered that require extended services, we will promptly notify the appropriate individual.

David S. McGuire, CPA, CITP
Director – 31 years experience

Education
	•	University of Central Florida, B.A. – Accounting
	•	Barry University – Master of Professional Accountancy
Registrations
	•	Certified Public Accountant – State of Florida, State Board of Accountancy
	•	Certified Information Technology Professional (CITP) – American Institute of Certified Public Accountants
	•	Certified Not-For-Profit Core Concepts 2018
Professional Affiliations/Community Service
	•	Member of the American and Florida Institutes of Certified Public Accountants
	•	Associate Member, Florida Government Finance Office Associates
	•	Assistant Coach – St. Lucie County Youth Football Organization (1994 – 2005)
	•	Assistant Coach – Greater Port St. Lucie Football League, Inc. (2006 – 2010)
	•	Board Member – Greater Port St. Lucie Football League, Inc. (2011 – 2017)
	•	Treasurer, AIDS Research and Treatment Center of the Treasure Coast, Inc. (2000 – 2003)
	•	Board Member/Treasurer, North Treasure Coast Chapter, American Red Cross (2004 – 2010)
	•	Member/Board Member of Port St. Lucie Kiwanis (1994 – 2001)
	•	President (2014/15) of Sunrise Kiwanis of Fort Pierce (2004 – 2017)
	•	St. Lucie District School Board Superintendent Search Committee (2013 – present)
	•	Board Member – Phrozen Pharoes (2019-2021)
Professional Experience
	•	Twenty-eight years public accounting experience with an emphasis on nonprofit and governmental organizations.
	•	Audit Manager in-charge on a variety of audit and review engagements within several industries, including the following government and nonprofit organizations:
St. Lucie County, Florida
19th Circuit Office of Medical Examiner Troup Indiantown Water Control District
Exchange Club Center for the Prevention of Child Abuse, Inc. Healthy Kids of St. Lucie County
Mustard Seed Ministries of Ft. Pierce, Inc. Reaching Our Community Kids, Inc.
Reaching Our Community Kids - South
St. Lucie County Education Foundation, Inc. Treasure Coast Food Bank, Inc.
North Springs Improvement District
	•	Four years of service in the United States Air Force in computer operations, with a top secret (SCI/SBI) security clearance.

David S. McGuire, CPA, CITP (Continued)
Director

Continuing Professional Education
	•	Mr. McGuire has attended numerous continuing professional education courses and seminars taught by nationally recognized sponsors in the accounting auditing and single audit compliance areas. He has attended courses over the last two years in those areas as
follows:
Not-for-Profit Auditing Financial Results and Compliance Requirements Update: Government Accounting Reporting and Auditing
Annual Update for Accountants and Auditors

Matthew Gonano, CPA
Director – 14 years total experience

Education
	•	University of North Florida, B.B.A. – Accounting
	•	University of Alicante, Spain – International Business
	•	Florida Atlantic University – Masters of Accounting
Professional Affiliations/Community Service
	•	American Institute of Certified Public Accountants
	•	Florida Institute of Certified Public Accountants
Professional Experience

	•	Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.
	•	Performed audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
	•	Performed Single Audits of nonprofit organizations in accordance with OMB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
	•	Mr. Gonano has participated in numerous continuing professional education courses.

Melissa Marlin, CPA
Director – 12 years

Education
	•	Indian River State College, A.A. – Accounting
	•	Florida Atlantic University, B.B.A. – Accounting
Registrations
	•	Certified Public Accountant – State of Florida, State Board of Accountancy
Professional Affiliations/Community Service
	•	Member of the American Institute of Certified Public Accountants
	•	Member of the Florida Institute of Certified Public Accountants
	•	Affiliate member of the Government Finance Officers Association
Professional Experience
	•	Accountant with over 10 years of experience providing professional services to nonprofit and governmental entities.
	•	Performed over 300 audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
	•	Performed Single Audits of nonprofit organizations in accordance with 2 CFR Part 200 Subpart F, Uniform Guidance, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
	•	Mrs. Marlin participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments in accounting and auditing such as:
	•	Governmental Accounting Report and Audit Update
	•	Analytical Procedures, FICPA
	•	Annual Update for Accountants and Auditors
	•	Single Audit Sampling and Other Considerations

Maritza Stonebraker, CPA
Director – 10 years

Education
	•	Indian River State College, B.S. – Accounting
Registrations
	•	Certified Public Accountant – State of Florida, State Board of Accountancy
Professional Affiliations/Community Service
	•	Member of the American Institute of Certified Public Accountants
	•	Member of the Florida Institute of Certified Public Accountants
	•	Affiliate of the Government Finance Officers Association
Professional Experience
	•	Maritza launched her professional auditing career at Berger, Toombs, Elam, Gaines, & Frank, accumulating over 9 years of expertise in the field
	•	Performed over 300 audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
	•	Performed Single Audits of nonprofit organizations in accordance with 2 CFR Part 200 Subpart F, Uniform Guidance, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
	•	Mrs. Stonebraker participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments in accounting and auditing such as:
	•	Governmental Accounting Report and Audit Update
	•	Analytical Procedures, FICPA
	•	Annual Update for Accountants and Auditors
	•	Single Audit Sampling and Other Considerations

Jonathan Herman, CPA
Director – 12 years

Education
	•	University of Central Florida, B.S. – Accounting
	•	Florida Atlantic University, MACC
Registrations
	•	Certified Public Accountant – State of Florida, State Board of Accountancy
Professional Affiliations/Community Service
	•	Member of the American and Florida Institutes of Certified Public Accountants
	•	Affiliate member Government Finance Officers Association
Professional Experience
	•	Over 10 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance audits. Mr. Herman has been involved in all phases of the audits listed on the preceding pages.

Continuing Professional Education
	•	Has participated in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. He has attended courses in those areas over the last two years such as:
Governmental Accounting Report and Audit Update
Annual Update: Government Accounting Reporting and Auditing Annual Update for Accountants and Auditors

David F. Haughton, CPA
Accounting and Audit Manager – 34 years

Education
	•	Stetson University, B.B.A. – Accounting
Registrations
	•	Certified Public Accountant – State of Florida, State Board of Accountancy
Professional Affiliations/Community Service
	•	Member of the American and Florida Institutes of Certified Public Accountants
	•	Former Member of Florida Institute of Certified Public Accountants Committee on State and Local Government
	•	Affiliate Member Government Finance Officers Association (GFOA) for over 10 years
	•	Affiliate Member Florida Government Finance Officers Association (FGFOA) for over 10 years
	•	Technical Review – 1997 FICPA Course on State and Local Governments in Florida
	•	Board of Directors – Kiwanis of Ft. Pierce, Treasurer – 1994-1999; Vice President – 1999-2001

Professional Experience
	•	Twenty-seven years public accounting experience with an emphasis on governmental and nonprofit organizations.
	•	State Auditor General’s Office – West Palm Beach, Staff Auditor, June 1985 to September 1985
	•	Accounting and Audit Manager of Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for audit and accounting services including governmental and not-for-profit audits.
	•	Over 20 years of public accounting and governmental experience, specializing in governmental and nonprofit organizations with concentration in special districts, including Community Development Districts which provide services including water and sewer utilities.
Governmental and non-profit entities served include the following:

Counties:
St. Lucie County

Municipalities: City of Fort Pierce City of Stuart

David F. Haughton, CPA (Continued)
Accounting and Audit Manager

Professional Experience (Continued) Special Districts:
Bluewaters Community Development District
Country Club of Mount Dora Community Development District Fiddler’s Creek Community Development District #1 and #2 Indigo Community Development District
North Springs Improvement District
Renaissance Commons Community Development District St. Lucie West Services District
Stoneybrook Community Development District Summerville Community Development District Terracina Community Development District Thousand Oaks Community Development District Tree Island Estates Community Development District Valencia Acres Community Development District

Non-Profits:
The Dunbar Center, Inc.
Hibiscus Children’s Foundation, Inc. Hope Rural School, Inc.
Maritime and Yachting Museum of Florida, Inc. Tykes and Teens, Inc.
United Way of Martin County, Inc.
Workforce Development Board of the Treasure Coast, Inc.
	•	While with the Auditor General’s Office he was on the staff for the state audits of the Martin County School District and Okeechobee County School District.
	•	During 1997 he performed a technical review of the Florida Institute of Certified Public Accountants state CPE course on Audits of State and Local Governments in Florida. His comments were well received by the author and were utilized in future updates to the course.
Continuing Professional Education
	•	During the past several years, he has participated in numerous professional development training programs sponsored by the AICPA and FICPA, including state conferences on special districts and governmental auditing in Florida. He averages in excess of 100 hours
bi-annually of advanced training which exceeds the 80 hours required in accordance with the continuing professional education requirements of the Florida State Board of accountancy and the AICPA Private Companies Practice Section. He has over 75 hours of governmental CPE credit within the past two years.

Paul Daly
Senior Accountant – 14 years

Education
	•	Florida Atlantic University, B.S. – Accounting
Professional Experience
	•	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
	•	Working to attain the requirements to take the Certified Public Accounting (CPA) exam.

Bryan Snyder
Manager – 11 years

Education
	•	Florida Atlantic University, B.B.A. – Accounting
Professional Experience
	•	Accountant beginning his professional auditing career with Berger, Toombs, Elam, Gaines, & Frank.
	•	Mr. Snyder is gaining experience auditing governmental & nonprofit entities.
Continuing Professional Education
	•	Mr. Snyder participates in numerous continuing education courses and plans on working to acquire his CPA certificate.
	•	Mr. Snyder is currently studying to pass the CPA exam.

Tifanee Terrell, CPA
Senior Accountant – 5 years

Education
	•	Florida Atlantic University, M.A.C.C. – Accounting
Professional Experience
	•	Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
	•	Ms. Terrell participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Dylan Dixon
Senior Accountant – 4 years

Education
	•	Indian River State College, B.S. – Accounting
	•	Florida Gulf Coast University, M.S. – Accounting
Professional Experience
	•	Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
	•	Mr. Dixon participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
	•	Mr. Dixon is currently studying to pass the CPA exam.

Brennen Moore
Staff Accountant – 3 years

Education
	•	Indian River State College, B.S. – Accounting
Professional Experience
	•	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
	•	Mr. Moore participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Katie Gifford
Staff Accountant – 2 years

Education
	•	Indian River State College, B.S. – Accounting
Professional Experience
	•	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
	•	Ms. Gifford participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Rayna Zicari
Staff Accountant – 2 years

Education
	•	Stetson University, B.B.A. – Accounting
Professional Experience
	•	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
	•	Ms. Zicari participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Deandre McFadden
Staff Accountant – 1 year

Education
	•	Florida Atlantic University, B.S. – Accounting
Professional Experience
	•	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
	•	Mr. McFadden participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Repon on the Firm's System of Quality Control
6930 Gall 8oulevard
Suite 200
Zephyrhills, FL 33542

813,788.2155
tJLPt<rr1tm1n

December 4, 2025
To Ihe Partners of Berger, Toombs, Elam, Gafnes & Frank, CPAs, PL
and the Peer Review Commiuee of tne Florida Institute of Certified Public Accountants
We ?ave reviewed the system of quall\y control far the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, In effect for the year ended May 31, 2025. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certmect Public Accountanis (Standards), A summary of the nature, objectives, scope, Iimitations of, and Lhe procedures performed in a system review as described in the Standards may be found at www.a,cpa.org/prsummary, The sumrm,ry also inciudes an e?planatian of haw engagements 1dentiijed as not performed or reported on In oonformlt)I w1th applicable professional standards, if any, are evaluated by a peer reviewer 10 determine a peer review raU,ig.

Finn's Responsibility
The firm is responsible. for designing and complying with a system of quality control to provide the firm with reasonable assurance of performing and reporting in conformity wilh the requirernenl.s of applicable professional standards in all material respects, The. firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported on in conformity with the requirements of applicable professional stanuards, when appropriate, and for remediating weaknesses in ilS?ystem of quality comrol, if any.
Peer Reviewer's Responsibility
Our responsibility is to express an opinion on Ihe design of and compliance with the firm's system of qualiIy control based on our review,

Required Selections and Considerations

Engagements selected for review included engagemenlS performed under Govemrnent Auditing Standards, Including a CQmpliance ?udlt under the $Ingle Audit.Ac?
As a part of our peer review, we considered reviews by regulaIory enlll1es as communicated by the firm, if applicable, in determining the nature and extent of our procedures.
Opinion
Ip our opinion, the.system of quality control for the accounting and audlUng practice of Berger, Toombs, Elam, Gaines 8, Fran?. CPAs, PL, in effect for the year ended May 31, 2025 ha§ been su1i.,bly designed and complied with ta provide the firm Wilh reasonable assurance of performing and reporting In conformity with applicable professional standards in all material respects. Firms can /eceive a rating ot pass, pass with deficiency(ias), or fail, Berger, Toombs, Elam, Gaines & Frank. CPAs, PL has received a peer review rating of pass.

T)??
DG Perry

DGPerry
CPAs + Advisors

Proposal to Provide Financial Auditing Services:
WILFORD PRESERVE
COMMUNITY DEVELOPMENT DISTRICT

Proposal Due: April 13, 2026 3:00PM
Submitted to:
Wilford Preserve
Community Development District c/o District Manager
475 West Town Place, Suite 114 St. Augustine, Florida 32092
Submitted by:
Antonio J. Grau, Partner Grau & Associates
1001 Yamato Road, Suite 301 Boca Raton, Florida 33431 Tel	(561) 994-9299
(800) 229-4728
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

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

April 13, 2026

Wilford Preserve Community Development District c/o District Manager
475 West Town Place, Suite 114 St. Augustine, Florida 32092

Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2026, with an option for four (4) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Wilford Preserve Community Development District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you an effective and efficient audit.
Government audits are at the core of our practice: 95% of our work is performing audits for local governments and of that 98% are for special districts. With our significant experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to your operations.
Why Grau & Associates:
Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year-round. When not working on your audit, your team is refining their audit approach for next year’s audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.
Servicing your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.

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

Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.
Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.
This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.
We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or Ben Steets, CPA (bsteets@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

3
Partners

12
Professional Staff

2
Administrative Professionals
9/17
Employees are CPAS

Year founded

Services Provided

Properly registered and licensed professional corporation by the state of FLORIDA

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
⇒ Internal: ongoing monitoring to maintain quality

AICPA | FICPA | GFOA | FASD | FGFOA

Firm & Staff Experience

Profile Briefs:
Antonio J GRAU, CPA (Partner)
Years Performing Audits: 35+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 56 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

Ben Steets, CPA (Partner)
Years Performing Audits: 10+
CPE (last 2 years): Government Accounting, Auditing: 28 hours; Accounting, Auditing and Other: 88 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

YOUR ENGAGEMENT TEAM

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

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	56
Total Hours	80 (includes of 4 hours of Ethics CPE)
Ben Steets, CPA, Partner
Contact : bsteets@graucpa.com / (561) 939-6669
Experience
Grau & Associates	Partner	2023-Present	
Grau & Associates	Manager	2021-2023	
Grau & Associates	Senior Auditor	2018-2021	
Grau & Associates	Staff Auditor	2016-2018	
PCAOB Registered	Staff Auditor	2015-2016	
Firm			

Education
Florida Atlantic University (2015)

Clients Served (partial list)

(>300) Various Special Districts	San Carlos Park Fire and Rescue Service District Careersource Polk	Sanibel Fire and Rescue District
Central Broward Water Control District	South Broward Drainage District Dunes Community Development District	South Trail Fire and Rescue District Greater Naples Fire Rescue District	Town of Highland Beach
Key Marco Community Development District Town of Lauderdale-By-The-Sea
Lake Worth Drainage District	Verano Walk Community Development District Mae Volen Senior Center	West Villages Improvement District
Port of the Islands Community Improvement District
Winding Cypress Community Development District

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	28
Accounting, Auditing and Other	88
Total Hours	116 (includes 4 hours of Ethics CPE)
Professional Associations/Memberships American Institute of Certified Public Accountants Florida Institute of Certified Public Accountants

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.
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, 2026-2030 are as follows:

  Year Ended September 30,			Fee		
2026	$4,000	
2027	$4,100	
2028	$4,200	
2029	$4,300	
2030	$4,400	
TOTAL (2026-2030)	$21,000	

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

Supplemental Information

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

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.

Current Arbitrage Calculations

We look forward to providing Wilford Preserve 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.

Independent Audit Service Proposal

2385 NW Executive Center Dr.
Boca Raton, FL 33431 rmcintoshcpa.com

Prepared for Wilford Preserve Community Development District
Prepared By: McIntosh CPA
April 13, 2026

Table of Contents
Transmittal Letter	2
Statement of Understanding and Scope of Work	3
Qualifications, and Experience	6
Personnel	7
Schedule of Fees	8
Appendix	9
Transmittal Letter

April 13, 2026
Board of Supervisors
Wilford Preserve Community Development District Clay County

McIntosh CPA is pleased to submit this proposal to provide annual auditing services for the Wilford Preserve Community Development District (the "District"). Our firm specializes in auditing services for governmental entities, including special districts, ensuring compliance with Florida Statutes, Government Auditing Standards (Yellow Book), and the requirements set forth by the Florida Auditor General. We are a Woman & Minority Business certified by the State of Florida.

While the firm is new, the managing partner has been providing auditing services to special districts for over 18 years and has an impeccable reputation among former clients. With this experience and knowledge, we are uniquely qualified and ready to assist the District with the audit services needed. We are confident that we will not only provide the services required but exceed expectations.

We understand the importance of accountability and fiscal responsibility in government operations. Our audit methodology is designed to provide an efficient, thorough, and collaborative review process while minimizing disruption to your daily operations. Additionally, we are committed to maintaining open communication and delivering clear, actionable recommendations to support the District’s financial integrity and operational efficiency

We have an established reputation for delivering high-quality, timely, and efficient audits. With our extensive experience, we are confident in our ability to provide the District with the highest level of professional service. We acknowledge that this proposal is valid for ninety (90) days following submission.

We thank you for the opportunity to provide a proposal and look forward to working with the District’s team. Please do not hesitate to contact Racquel McIntosh at 2385 NW Executive Center Dr., Suite 100, Boca Raton FL 33431, 561-981-6282, or mcintoshcpa@outlook.com with any questions.

Sincerely,

Racquel McIntosh, CPA Founder & Managing Partner
Statement of Understanding and Scope of Work
The Wilford Preserve Community Development District requires independent audit services for the fiscal years ending September 30, 2026, with an option for four additional one-year renewals. Our firm understands that the audit must comply with:
	•	Chapter 218.39, Florida Statutes
	•	Florida Auditor General’s Rules
	•	Government Auditing Standards (Yellow Book)
	•	Licensure under Chapter 473
The audit will include an examination of the District’s financial records, internal controls, and compliance with applicable laws and regulations.
AUDIT TIMELINE
We recognize the importance of adhering to the District’s annual audit deadline and are fully committed to ensuring a timely and efficient audit process. Racquel McIntosh will be responsible for the firm meeting the required deadline. Our team will strategically plan and execute the audit to ensure that the draft and auditor’s reports are completed well in advance of the deadline, allowing ample time for review and discussion. Additionally, we will maintain open communication throughout the engagement to address any concerns promptly and ensure a smooth and seamless audit experience.
SCOPE OF WORK
	•	Conduct an independent audit in accordance with Government Auditing Standards
	•	Evaluate internal controls and compliance with Florida statutes
	•	Issue audited financial statements with findings and recommendations
	•	Report to the Board of Supervisors on the audit findings
	•	Provide ongoing support for financial and compliance questions The audit will be performed in the three phases below;

AUDIT PLANNING

This is the most critical part of an audit, as a well planned audit determines the flow and efficiency for the entire audit. Planning consists of the following segments:

Obtain an understanding of the District – we will gain an understanding of the District in order to perform risk assessment for the various segments of the audit. It involves reviewing the policies and procedures, documenting the internal controls of the District, including compliance requirements, and making an initial assessment of inherent risk in order to determine the preliminary risk of material misstatement to the financial statements. It also includes gaining an understanding of the District's IT environment and how that affects financial reporting.
IT Assessment – we will discuss with management and document the District’s IT infrastructure, including; general controls over the network and the accounting software, and specific controls within the accounting software. We will also discuss access, backups, disaster recovery, and virus protection. These discussions will assist in determining if the IT infrastructure is adequate to reduce any material financial statement misstatements.

Preliminary analytics – current vs prior year review of accounts to determine and document causes for fluctuations.

Risk Assessment - Used in conjunction with other planning items above to dictate further audit procedures.
FIELDWORK

Based on the risk assessment results from planning, a combination of analytical procedures, detail test of transactions, and use of audit confirmations will be applied by the auditor.

Analytical procedures – these will consist of revenue and expenditure variances from the prior year, variances with the budget, calculating revenue expectations, and reviewing trend analysis for anomalies.

Test of details – these will consist of tracing and vouching transactions to and from the accounting records. Will also include testing bond compliance.
Audit confirmations – these will be sent to attorneys, tax collector, bond trustees, and other entities as deemed necessary.

REPORTING

Once the fieldwork has been completed, a draft of the financial statements along with all related audit reports will be prepared for management’s review. McIntosh CPA utilizes a memo to management regarding findings and recommendations not deemed significant and therefore not included in any of the audit reports. The memo will detail the observation and provide a recommendation for corrective action. No management response is required since it will not be presented in any audit report. Before a finding is reported in the audit report, a determination is made as to why the issue occurred and whether it was a one-time occurrence. We ensure that reporting items in the audit report are necessary and that recommendations are cost beneficial.
For all three phases above, if deficiencies or discrepancies are identified, management will be informed immediately to give them a chance to research and provide additional information or put corrective measures in place.
Qualifications and Experience
INDEPENDENCE
We affirm that McIntosh CPA is independent with respect to the District. We meet the independence standards of Generally Accepted Auditing Standards and the U.S. Government Accountability Office’s Government Auditing Standards.
FIRM QUALIFICATIONS

	•	Licensed under Chapter 473, Florida Statutes
	•	Over 18 years of experience auditing governments
	•	Demonstrated expertise in auditing special districts and financials
	•	Strong track record of timely report delivery and responsiveness
The services as outlined in the statement of understanding will be overseen by Racquel McIntosh CPA, who brings 18 years of exemplary service in the government auditing and accounting industry. In her previous role, she was an audit partner providing auditing services to municipalities and special districts throughout the State of Florida and was in charge of audit quality for the firm. In addition, she assisted clients with internal policy review, internal control best practices and implementation, and assisted with implementation of accounting software and accounting standards.
Further, she has met the educational requirements for CPAs set forth under Florida Statutes and the Government Auditing Standards (Yellow Book) issued by the Government Accountability Office (GAO). See next page for resume.

Value-Added Service
In addition to providing audit services for the District, Racquel provides an annual training session for the District accounting staff which will include; reviewing items found in the previous year’s audit, accounting treatment for certain transactions, how to respond to auditor inquiry, how to analyze financial statements, and new accounting standards and regulations applicable to the upcoming audit year.
REFERENCES
Below are three districts that the engagement partner has worked on with the named management companies. In total, the engagement partner oversaw and worked on over 200 CDDs.

CATALINA AT WRINKLER PRESERVE COMMUNITY DEVELOPMENT DISTRICT	Rizzetta & Company
3434 Colwell Avenue, Suite 200
Tampa, FL 33614	
BERRY BAY COMMUNITY DEVELOPMENT DISTRICT	Meritus
2005 Pan Am Circle, Suite 300
Tampa, FL 33607	
BRIGHTON LAKES COMMUNITY DEVELOPMENT DISTRICT	Inframark
210 N University Drive Coral Springs, FL 33071	

Schedule of Fees
Below are the all-inclusive fees for the District’s annual financial statement audit

Fiscal Year	Proposed Fee	
2026	$4,000	
2027	$4,100	
2028	$4,200	
2029	$4,300	
2030	$4,400	

The above fees are based on the District not issuing additional Bonds in any of the fiscal years. If Bonds are issued, then fees will be renegotiated.
Appendix

Proposal
To Serve

Wilford Preserve Community Development District

In Response to Request for Proposals for:

Annual Audit Services

Due by: 3:00 pm, April 13, 2026

Contact:
Richie C. Tandoc, Audit & Assurance Partner Email: richie@rtandoc-cpa.com
13453 SW 105th Avenue Miami, Florida 33176
Tel. (305) 720-2502, ext. 101
WILFORD PRESERVE COMMUNITY DEVELOPMENT DISTRICT

TABLE OF CONTENTS

	Page(s)	
Letter of Transmittal / Executive Summary………………………………………..………………………………	1-2	
Proposal Requirements:		
Firm  Background……………………………………………………………………………………………………………………….	3-4	
Proposed Engagement Team……...……………………………..…..….……………………………………….….…...….	4-7	
Experience in Auditing Special Districts..……………………………………………………………...…....……..	7-9	
Understanding of and Ability to Furnish the Scope of Work.………..……………………………….	9	
Proposed Fees………..………….…………………………………………….………………………...………………………………	9-10	
Proposed Timetable…..………….…………………………………………….………………………...………………………….	10	

April 8, 2026

Marilee Giles District Manager
Wilford Preserve Community Development District 475 West Town Place, Suite 114
St. Augustine, FL 32092
RE: Proposal to Provide Annual Audit Services
Dear Ms. Giles:
Richie Tandoc, P.A. is pleased to have the opportunity to submit a proposal to provide annual audit services to Wilford Preserve Community Development District (the “District”) for the fiscal year ending September 30, 2026, with the option to renew annually for the fiscal years ending September 30, 2027, 2028, 2029 and 2030.
Richie Tandoc, P.A. is committed to providing value-added and quality services to the District, combining the responsive personal contact associated with a smaller firm and the sophisticated professional resources of a larger firm. As leaders in servicing governmental and non-profit entities, Richie Tandoc, P.A. is fully qualified to provide audit services to the District. We strive to exceed the expectations of our clients, with a commitment to total quality service. Translating our experience and resources into effective and efficient value-added services to the District is our highest priority, which is why we believe we are best suited to be part of your professional team.
The task that the District faces in selecting a firm to provide audit services is not an easy one. Our goal in this proposal is to present those characteristics that distinguish us as the team best suited to serve the District.
Understanding of the Work and Ability to Perform
Based on the team’s knowledge and experience gained in serving governmental and non-profit entities for over three decades, more specifically the experience that we’ve gained having been auditors for governmental organizations similar in size to the District, the team at Richie Tandoc, P.A. has a clear understanding and ability to provide the scope of services requested, as more thoroughly described throughout this proposal.
Committed to Serving Governmental and Non-Profit Entities
Although the Firm of Richie Tandoc, P.A. officially began operating as a CPA firm in 2025, the team at Richie Tandoc, P.A. has been in the business of serving non-profit entities for over 30 years (previously as part of PAAST, P.L. and SKJ&T, LLP). Richie Tandoc, P.A. strives to maintain its objectives in the rendering of services of the highest quality with local firm attentiveness to all of its governmental and non-profit clients.
Richie Tandoc, P.A.’s professionals, from entry-level accountants, to the managers, and to the partner, are trained to understand the issues and meet the needs of governmental and non-profit entities.
Our professionals bring a comprehensive understanding of the issues that face governmental and non-profit entities as well as “bench strength” at all levels, allowing us to respond swiftly and effectively to your evolving needs.
Your proposed engagement team consists of the following supervisory professionals:
	•	Richie Tandoc, Client Service and Engagement Partner – has 32 years of experience auditing governmental and non-profit organizations;
	•	Jenny Orantes, Audit Senior Manager – has 25 years of experience auditing governmental and non-profit organizations; and
	•	Danae Garcia, Audit Supervisor – has 23 years of experience auditing governmental and non-profit organizations.
With this team, the District can be assured that we are committed to performing the audit services within the timeframe required in the request for proposals.
Responsiveness
Richie Tandoc, P.A. takes pride in responding to the needs of its clients. This responsiveness is not only demonstrated by committing to performing our services within the timeframe required, but in responding to other requests as well. Our ability to be responsive will be enhanced by the open communications and excellent working relationship that we hope to develop with the District.
We look forward to hearing from you and to working with the District. As a Partner of Richie Tandoc, P.A., I am the District’s primary contact and I am duly authorized to make representations for, and bind, the Firm. I can be reached directly at (305) 720-2502, ext. 101 or at richie@rtandoc-cpa.com.

Firm Background
Richie Tandoc, P.A. (the “Firm”) was originally founded and incorporated on March 1, 2017, but was originally a member/owner of SKJ&T, LLP and PAAST, P.L. certified public accounting firms, for over two decades. Effective July 16, 2025, Richie Tandoc, P.A. separated from PAAST, P.L. and began operating full-time as its own certified public accounting firm. In addition, all of the governmental audit professionals from PAAST, P.L. have joined Richie Tandoc, P.A. As such, the Firm will continue to provide professional services to its governmental and non-profit clients, including accounting/bookkeeping, auditing, consulting, and other assurance and advisory services.
The Firm’s audit and assurance practice (which consists of accounting, compilations, reviews, audits, consulting and other advisory services) is composed 70% of engagements in the governmental and non-profit industries, and 30% in the commercial industry, including investments, construction, manufacturing, distribution, import/export, retail, and services fields.
Richie Tandoc, P.A. is a member of the American Institute of Certified Public Accountants Private Companies Division for CPA firms. Richie Tandoc and all eligible employees are members of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants, and are in good standing with such Institutes. In addition, two of the members on the assigned engagement team are Certified Fraud Examiners, and are members of the Association of Certified Fraud Examiners.
Size and Organizational Structure of the Firm
Richie Tandoc, P.A. is considered a local CPA firm, and consists of the following owner/partner:

	Years of Experience	
Richie Tandoc, Audit & Assurance Partner	32	
In addition to the Partner above, the Firm consists of 7 other audit professionals composed of the following:

	Number of Personnel	
Audit Professionals:		
Managers/Supervisors	3	
Staff	4	
Total	7	
Experience in Auditing Governmental and Non-Profit Entities
Our audit professionals have substantial experience in auditing governmental and non-profit entities in accordance with auditing standards generally accepted in the United States of America, Audits of Not-for-profit Organizations, Government Auditing Standards, OMB Uniform Guidance (i.e. Federal Single Audits), Chapter, 10.550 and 10.650, Rules of the Auditor General (i.e. State Single Audits) and the preparation of financial statements in accordance with such standards, and FASB and GASB pronouncements, statements and interpretations, where applicable. In addition, Richie Tandoc, P.A. is a member of the AICPA’s Not-for-Profit Section the Government Finance Officers Association and the Florida Government Finance Officers Association.

The following is a select list of governmental and non-profit audits that the proposed audit team at Richie Tandoc, P.A. have worked on in the last five years (special districts and special purpose governments are highlighted in red):

	Governmental and Non-Profit Financial Statement and Single Audits			
	•	Alzheimer's Association SE Fl. Chapter, Inc.
	•	Bayfront Park Management Trust
	•	Bacardi Family Foundation, Inc.
	•	Boynton Beach Community Red. Agency
	•	Broward Housing Solutions, Inc.
	•	Catholic Charities Legal Services, Inc.
	•	City of Hialeah, Florida
	•	City of Miami, Florida
	•	City of Miami Midtown CRA
	•	City of Miami Omni CRA		•	Foundation For Human Rights in Cuba, Inc.
	•	Lincoln Road Business Improvement District
	•	Miami Homes for All, Inc.
	•	Miami-Dade County Aviation Department
	•	Miami-Dade County General Segment
	•	Miami-Dade County Industrial Dev. Authority
	•	Miami-Dade Expressway Authority
	•	Miami-Dade Transit
	•	Miami Sports & Exhibition Authority
	•	Miami Workers Center, Inc.	
	•	City of Miami SE Overtown Park West CRA
	•	Coconut Grove Business Improvement District
	•	CubaNet News, Inc.
	•	First Call For Help of Broward, Inc.
	•	Florida Rising, Inc. / Florida New Majority, Inc.
	•	Florida Rising Together, Inc. / Florida New Majority Education Fund, Inc.
	•	Kristi House, Inc.		•	Ophthalmology Research Foundation, Inc.
	•	Outreach Aid to the Americas, Inc.
	•	School Board of Miami-Dade County
	•	Two Ridges Community Development District
	•	Virginia Key Beach Park Trust
	•	Washington Avenue Business Imp. District
	•	West Villages Improvement District
	•	Wynwood Business Improvement District	
Proposed Engagement Team
In order to fulfill our commitment to the District, we have structured the proposed engagement team to be responsive to your needs, consisting of professionals with the skills and experience in dealing with the issues you face. Below are the resumes of the proposed engagement team members.
Richie Tandoc, CPA, CFE
Client Service & Engagement Partner
Responsibilities
Richie will serve as the primary contact for management to ensure open and effective channels of communication. His responsibilities include keeping abreast of important developments concerning issues that would directly affect the District; coordinating the total services to be provided through continuous communication with members of the engagement team; determining the content of the reports to be issued; ascertaining that professional standards have been complied with throughout the engagement; and directing and controlling the efforts of all personnel on the engagement.
Resume
Richie is a Certified Public Accountant and Certified Fraud Examiner with over 32 years of experience providing audit services to governmental and non-profit clients.
Richie specializes in providing services specifically to: non-profit organizations, including charitable, religious and educational organizations and foundations, community

social welfare organizations, and business leagues; and governmental organizations, including state and local governments, special districts, and special-purpose governmental organizations. He also specializes in performing Federal and State Single Audits for governmental and non-profit organizations in accordance with Government Auditing Standards, OMB Uniform Guidance and Chapter, 10.650 and 10.550, Rules of the Auditor General, respectively.
Richie stays current with topics relating to accounting and auditing, and more specifically, in the government and non-profit industries, by frequently attending local, state and national training seminars and conferences provided by the American Institute of Certified Public Accountants; Florida Institute of Certified Public Accountants; Government Finance Officers Association; and Florida Government Finance Officers Association. Richie is compliant with the Yellow Book requirements for CPE.
Prior to starting Richie Tandoc, P.A., Richie was a Partner with SKJ&T, LLP/PAAST P.L. for 22 years, and prior to that, he was a Senior Manager with KPMG for 8 years. During his time at KPMG, Richie completed a 2-year audit rotation in KPMG’s London, England office.
Richie has provided services to a wide range of

Professional and Business Affiliations:
	•	Certified Public Accountant, Florida
	•	Certified Fraud Examiner, ACFE
	•	Member, Association of Certified Fraud Examiners
	•	Member, American Institute of CPAs
	•	Member, Government Finance Officers Association
	•	Member, Florida Government Finance Officers Association
	•	Alumni, Florida International University
	•	Member and Co-Chair, United Way of Miami-Dade County Agency Audit Committee
	•	Member, United Way of Miami-Dade County Community Impact Committee
	•	Former Board Member, Early Learning Coalition of Miami-Dade/Monroe
	•	Former Member, Early Learning Coalition of Miami-Dade/Monroe Finance Committee
	•	Member, FICPA Audit Committee
governmental clients including, amongst others: Boynton Beach Community Redevelopment Agency; City of Coral Springs; City of Hialeah; City of Miami; City of Miami Community Redevelopment Agencies; City of Pompano Beach; Coconut Grove Business Improvement District; Florida Department of Environmental Protection; Lincoln Road Business Improvement District; Miami-Dade County; Miami-Dade Expressway Authority; Miami-Dade County Industrial Dev. Authority; School Board of Miami-Dade County; School District of Palm Beach County; Two Ridges Community Development District; Washington Avenue Business Improvement District; West Villages Improvement District; and Wynwood Business Improvement District.
Jenny Orantes, CFE
Engagement Senior Manager
Responsibilities
Jenny will be responsible for developing and coordinating the overall audit work plan under the direction of the client service partner. Her responsibilities also include supervising staff personnel, coordinating the day-to-day audit fieldwork with the Supervisor, and performing an in-depth review of all pertinent work papers and reports.

Jenny will also be responsible for coordinating the completion of the audit and the preparation of the reports; and for bringing to the attention of the client service partner any technical and sensitive issues, and potential solutions to such.
Resume
Jenny is a Certified Fraud Examiner with over 25 years of experience providing audit services to governmental and non-profit clients. Prior to the joining Richie Tandoc, P.A., she spent her entire public accounting career at SKJ&T/PAAST, P.L., rising to the level of Senior Manager.
She has substantial experience in auditing governmental and non-profit entities in accordance with Government Auditing Standards, auditing federal and state grants in accordance with OMB Circular A-133/Uniform Guidance and Rules of the Auditor General of the State of Florida.
Jenny stays current with topics relating to accounting and auditing, and more specifically, in the government and non-profit industries, by frequently attending local, state and national training seminars and conferences provided by the American Institute of Certified Public Accountants; Florida Institute of Certified Public Accountants; Government Finance Officers Association; and Florida Government Finance Officers Association. Jenny is compliant with the Yellow Book requirements for CPE.
Jenny has provided services to a wide range of government clients including, amongst others:
Boynton Beach Community Redevelopment Agency; City of Coral Springs; City of Miami Community Redevelopment Agencies; Coconut
Grove Business Improvement District; Florida Department of Environmental Protection; Miami-Dade County; Miami-Dade County Aviation Department; Miami Beach Housing Authority; School Board of Miami-Dade County; School District of Palm Beach County; and Wynwood Business Improvement District.

Danae Garcia
Engagement Supervisor
Responsibilities
Danae will assist in the planning of the audit; allocate audit tasks to staff and direct the day-to-day performance of the plan; will be under the supervision of the client service partner and senior manager; supervise audit staff and oversee daily progress of the engagement; communicate with the senior manager regarding the progress of the audit; review all workpapers and reports; and identify any technical issues to be discussed with the senior manager.
Resume
Danae has over 23 years of experience providing audit services to governmental and non-profit clients. Prior to the joining Richie Tandoc, P.A, she spent her entire public accounting career at SKJ&T/PAAST, P.L., rising to the level of Supervisor. She has substantial experience in auditing governmental and non-profit entities in accordance with Government Auditing Standards, auditing federal and state grants in accordance with OMB Circular A-133/Uniform Guidance and Rules of the Auditor General of the State of Florida.
Danae stays current with topics relating to accounting and auditing, and more specifically, in the government and non-profit industries, by frequently attending local, state and national training seminars and conferences provided by the American Institute of Certified Public Accountants; Florida Institute of Certified Public Accountants; Government Finance Officers Association; and Florida Government Finance Officers Association. Danae is compliant with the Yellow Book requirements for CPE.
Danae has provided services to a wide range of government clients including, amongst others: Boynton Beach Community Redevelopment Agency; City of Miami; City of Miami Community Redevelopment Agencies; Coconut Grove Business Improvement District; Lincoln Road Business Improvement District; Miami-Dade County; Miami-Dade County Industrial Dev. Authority; School Board of Miami-Dade County; School District of Palm Beach County; Two Ridges Community Development District; Virginia Key Beach Park Trust; Washington Avenue Business Improvement District; West Villages Improvement District; and Wynwood Business Improvement District.
Experience in Auditing Special Districts
Our professionals have substantial experience in auditing governmental entities in accordance with auditing standards generally accepted in the United States of America, Audits of Not-for-profit Organizations, Government Auditing Standards, OMB Uniform Guidance (i.e. Federal Single Audits), Chapter, 10.650 and 10.550, Rules of the Auditor General (i.e. State Single Audits) and the preparation of financial statements in accordance with such standards, and FASB and GASB pronouncements, statements and interpretations, where applicable.
More specifically, we have significant experience in auditing special districts and other special purpose governmental entities, similar to the District. The following is a select list of special districts that the proposed team members have provided audit services to in the last year:

Boynton Beach Community Redevelopment Agency		
Services Conducted:	Financial statement audit	
Principal Contact:	Vicki Hill, Finance Director
100 E. Ocean Ave, Boynton Beach, FL 33435
(561) 600-9092
HillV@bbfl.us	
City of Miami Community Redevelopment Agencies (3 Special Districts)		
Services Conducted:	Financial statement audit, Federal single audit, and agreed-upon procedures	
Principal Contact:	Miguel Valentin, Finance Officer
819 NW 2nd Ave, 3rd Floor, Miami, FL 33136
(305) 679-6810
mavalentin@miamigov.com	
Coconut Grove Business Improvement District		
Services Conducted:	Financial statement audit	
Principal Contact:	Mark Burns, Executive Director
3250 Mary St. #305, Coconut Grove, FL 33133
(305) 461-5506
mark@grovebid.com	
Lincoln Road Business Improvement District		
Services Conducted:	Financial statement audit	
Principal Contact:	Anabel Llopis, Executive Director
1620 Drexel Ave, Suite 100, Miami Beach, FL 33139
(305) 600-0219
anabel@lincolnrd.com	
Miami-Dade County Industrial Development Authority		
Services Conducted:	Financial statement audit	
Principal Contact:	Amanda Llovet, CFO
80 SW 8th St, Suite 2801, Miami, FL 33130
(305) 579-0070
allovet@mdcida.org	
		
Washington Avenue Business Improvement District		
Services Conducted:	Financial statement audit	
Principal Contact:	Troy Wright, Executive Director
1234 Washington Ave., #204, Miami Beach, FL 33139
(305) 916-0779
twright@washavemb.com	
		
West Villages Improvement District		
Services Conducted:	Financial statement audit and state single audit	
Principal Contact:	Jeff Walker, CFO (Special District Services, Inc.) 2501A Burns Rd, Palm Beach Gardens, FL 33410
(561) 579-630-4922
JWalker@sdsinc.org	

Wynwood Business Improvement District		
Services Conducted:	Financial statement audit	
Principal Contact:	Don Meginley (Interim Executive Director) 118 NW 25th St, Miami, FL 33127
(786) 615-8828
donmeginley@mac.com	
Understanding of and Ability to Furnish the Scope of Work
Richie Tandoc, P.A. has the ability and capability to perform the services required in the RFP, based on the proposed team members’ experience in auditing similar entities, and our knowledge of and expertise in state and local government accounting and auditing. We understand the scope of work includes an audit of the District’s basic financial statements, in accordance with:
	•	Rules of the Auditor General of the State of Florida, Chapters 10.550;
	•	Section 218.415, Florida Statutes, Local Government Investment Policies;
	•	Audits of State and Local Governments, issued by the AICPA;
	•	Generally Accepted Auditing Standards;
	•	Government Auditing Standards, issued by the Comptroller General of the United States;
	•	Generally Accepted Governmental Accounting Standards; and
	•	Any other applicable federal, state, local regulations or professional guidance not specifically listed above, which may be adopted by these organizations in the future.
Our understanding of the reports to be issued for the District, include:
	•	Report on the fair presentation of the basic financial statements (independent auditor’s report);
	•	Report on internal control over financial reporting and on compliance and other matters based on an audit of the financial statements (Yellow Book report);
	•	Management letter in accordance with “Rules of the Auditor General”; and
	•	Report on compliance with Section 218.415, Florida Statutes, Local Government Investment Policies.
As previously mentioned, although the Firm has only recently begun operations as its own CPA firm, all of the government audit professionals at the Firm have been together since their days at SKJ&T, LLP / PAAST, P.L. The three members on the proposed team have been working together since 2003, and have been providing audit services to our governmental clients since then, and will continue to do so under Richie Tandoc, P.A.
Proposed Fees
Richie Tandoc, P.A.’s policy is to estimate fees at amounts that are highly competitive, but will also enable us to respond to your needs and provide the quality of service that the District requires. In general, our fees are based on the level of experience and training of the individuals assigned to the engagement.
Our proposed fees below also include the availability of the members of the engagement team to assist the District in answering any accounting, auditing, and/or financial reporting technical questions, or any other questions within the scope of the audit engagement, during the engagement and throughout the year. We do not charge extra for these kinds of technical questions. However, questions or services that are not within the scope of the audit may include those services that would not impair our independence as your auditors, such as consent letters, certain agreed-upon procedures, tax-related research and inquiries, and certain other financial consulting services, and would therefore be charged at rates agreed-upon with management.

Richie Tandoc, P.A.’s lump sum proposed cost for the annual audit services, are as follows:
Lump Sum
	Year Ending Sep 30,	  Proposed Cost 

2026	$	5,000	
2027	5,000	
2028	5,200	
2029	5,200	
2030	5,200	

Proposed Timetable
With management’s approval, our proposed timetable for the audit is as follows:

Key Phase	Nov	Dec	Jan	Feb						
Audit Planning										
Interim Procedures										
Year-End Substantive Testing										
Exit Conference and Draft Reports										
Final Reports										
Once the timetable is agreed and finalized with management of the District, Richie Tandoc, P.A. will be committed to completing the audit within the dates specified.

THIRD ORDER OF BUSINESS
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, March 17, 2026, at 1:30 p.m. at the Plantation Oaks Amenity Center, 845 Oakleaf Plantation Parkway, Orange Park, Florida 32065.

Present and constituting a quorum were:
Louis Cowling	Chairman
Alex Pinto	Supervisor
Gary McKee	Supervisor
Daniel Zaremba	Supervisor Also present were:
Marilee Giles	District Manager
Wes Haber by phone	District Counsel
Glynn Taylor by phone	District Engineer
Jay Soriano	Operations Manager
Rhonda Mossing by phone	MBS Capital Markets

The following is a summary of the discussions and actions taken at the March 17, 2026 meeting.

FIRST ORDER OF BUSINESS	Call to Order
Ms. Giles called the meeting to order at 1:32 p.m. and called the roll.

SECOND ORDER OF BUSINESS	Public Comment
A resident asked when the new mailbox units will be ready for use.
Mr. Cowling responded that the units have been delivered, they just need to be installed on property. Mr. Soriano added that the community will be notified once they are ready for use. The resident then asked if a speed bump could be installed on the north side of Firethorn.
Mr. Cowling responded that the residents should contact Ms. Giles and Mr. Soriano and they will get with the engineer to see if a speed bump can be added.
Next, the resident asked if there is a fitness center in the new amenity facility.
Mr. Cowling responded that there is. The amenity facility should be open in the next 60
days.
Lastly, the resident asked if the access road will be going anywhere.

Mr. Cowling responded eventually, but there are no definitive plans as of now.

THIRD ORDER OF BUSINESS	Approval of the Minutes of the February 17,
2026 Board of Supervisors Meeting
There being no comments on the minutes, a motion to approve followed.

FOURTH ORDER OF BUSINESS	Consideration	of	Supplemental	Assessment
Resolutions 2026-09 (Phase IV) and 2026-10 (Cheswick South)
Mr. Haber stated that the purpose of the supplemental assessment resolutions is to identify the terms of the bonds and the level of the assessments the District is putting in place to secure those bonds. The bonds were not priced in time for the meeting, so the resolutions delegate authority to staff to supplement the resolution after their adoption and after the final numbers are in for the bonds as long as those numbers are less than the amounts included in the preliminary assessment methodology report attached as Exhibit B. Additionally, Exhibit C will be added once the bonds are priced, which includes the maturities and coupon of the bonds, the sources and uses of funds for the bonds, and the annual debt service payment due on the bonds.

FIFTH ORDER OF BUSINESS	Acceptance of the Audit Committee’s
Recommendation and Authorizing Staff to Issue a Request for Proposals for Audit Services
Ms. Giles stated that the auditor selection evaluation criteria were approved as presented at the audit committee meeting.

SIXTH ORDER OF BUSINESS	Acceptance of the Draft Fiscal Year 2025
Audit Report
Ms. Giles presented the fiscal year 2025 audit report, noting there were no negative findings or deficiencies to report. The section of the report clarifying which board members are associated with the developer will be updated prior to finalizing the report.

SEVENTH ORDER OF BUSINESS	Consideration of Request for Installation of
Fence Within District Easement (728 Sycamore)
Ms. Giles presented the fence installation request, noting staff has reviewed the application and found no major concerns.

EIGHTH ORDER OF BUSINESS	Staff Reports
	A.	District Counsel
Mr. Haber reported that the legislative session recently concluded and the bill regarding recalling board members if certain conditions were met was approved. Additionally, the sovereign immunity limits were increased. He will look into whether the bill regarding noting meetings via the county and CDD’s website has passed and a memo highlighting all of the legislation impacting special districts will be circulated.

	A.	District Engineer
Mr. Taylor reported he is awaiting the final county inspection for Cheswick South.

	A.	District Manager
There being nothing further to report, the next item followed.

	A.	Amenity / Operations Manager – Report
A copy of the amenity and operations report was included in the agenda package for the Board’s review.
Mr. Soriano stated that he would discuss proposed changes to the minimum age requirements for use of the amenities at next month’s meeting.
NINTH ORDER OF BUSINESS	Financial Reports
	A.	Financial Statements as of February 28, 2026
Ms. Giles presented the Financial Statements.

	A.	Assessment Receipts Schedule
Ms. Giles reported the fiscal year 2026 assessments are 99% collected.

	A.	Check Register
Ms. Giles presented the Check Register totaling $40,069.

TENTH ORDER OF BUSINESS	Supervisors’	Requests	and	Audience
Comments
Mr. Cowling reported that Wilford IV should be closed out in the next 90 days. Mr. McKee stated that he would not be available to attend the April meeting.
ELEVENTH ORDER OF BUSINESS	Next Scheduled Meeting – April 21,
2026, at 1:30 p.m. at the Plantation Oaks Amenity Center

TWELFTH ORDER OF BUSINESS	Adjournment

	
Secretary/Assistant Secretary	Chairman/Vice Chairman

MINUTES OF MEETING
WILFORD PRESERVE COMMUNITY DEVELOPMENT DISTRICT

An Audit Committee meeting of the Wilford Preserve Community Development District was held on Tuesday, March 17, 2026 at 1:30 p.m. at the Plantation Oaks Amenity Center, 845 Oakleaf Plantation Parkway, Orange Park, Florida 32065.

Present were:
Louis Cowling	Audit Committee
Gary McKee	Audit Committee
Alex Pinto	Audit Committee
Daniel Zaremba	Audit Committee
Marilee Giles	District Manager
Wes Haber by phone	District Counsel

FIRST ORDER OF BUSINESS	Call to Order
Ms. Giles called the meeting to order at 1:30 p.m.

SECOND ORDER OF BUSINESS	Approval of Auditor Selection Evaluation
Criteria
Ms. Giles presented five proposed criteria including: ability of personnel, proposer’s experience, understanding scope of work, ability to furnish the required services, and price. Each criterion was weighted equally at 20 points.

THIRD ORDER OF BUSINESS	Other Business
There being none, the next item followed.

FOURTH ORDER OF BUSINESS	Adjournment

SIXTH ORDER OF BUSINESS

B.

April 7, 2026

Wilford Preserve CDD District Manager Marilee Giles
GMS, LLC
475 West Town Place, Suite 114 St. Augustine, FL 32092

RE:	Public Facility Report
Wilford Public Facility Report Clay County, FL
Taylor & White, Inc., Proposal No. 16050.4

Ms. Giles,

Taylor & White, Inc. is pleased to submit the following Proposal for Public Facility Report Services in relation to Wilford Preserve to be located at Clay County, Florida.

This Agreement is made as of April 7, 2026, by and between Wilford Preserve CDD District Manager, (Client) and Taylor & White, Inc., (T&W), a Florida based Corporation.

SCOPE OF SERVICES
T&W’s services will be provided in the following Task:

Public Facility Report
	a.	T&W will work in close contact with Client and their delegates to complete the required Public Facility Report.
	b.	Fees occurred for outside Consultants (ie, Surveyors, Landscape Architects) or Agencies are to be paid directly to the Consultant or Agency from the Client.

T&W’s fees, not including reimbursable expenses, are as follows:

Basic Services	Fees

Public Facility Report (LUMP SUM)	$ 2,500.00

Standard Hourly Rates

Clerical	$ 60.00	Sr. CADD Opr.	$ 100.00	Jr. Engineer	$ 145.00	
CADD Opr.	$ 75.00	Project Designer	$ 115.00	Sr. Engineer	$ 160.00	
Project Admn	$ 95.00	Project Manager	$ 125.00	Principal	$ 200.00	

Payment is due within thirty (30) days of invoice. Late payment will be subject to a monthly surcharge of 1.5%. Payment is for completed work and NOT contingent on Client or agency approvals. T&W can begin on this project immediately and has the necessary manpower to perform and complete the work in a timely manner should this proposal meet your requirements.

This Proposal will expire sixty (60) days from the date of the Proposal
Sincerely,	Accepted by (signed): 	 Taylor & White, Inc.,
Print Name: 	

Title: 	
D. Glynn Taylor
Professional Engineer	Date: 	 Glynn.taylor@taylorandwhite.com
T:\2016\16050.4 Wilford Public Facility Report\Proposals\2026-4-7 PFR Ltr Proposal.docx

D.
Date:	April 2026
To:	Wilford Preserve Board of Supervisors
From:	GMS –Sayla Hicks - Wilford Preserve Amenity Manager

Community:
New Fobs/Owners:
Wilford Preserve	0	
Wilford Oaks	6	

Room Rentals:
	•	1 room rental for April
Operations/upcoming:
	•	Food Truck Friday – April 17th 5-8pm
	•	Spring/Easter event - April 4th. Egg Hunt, Face paint, balloon artist, food truck, & photos with the easter bunny. Event went great! Below are a couple pictures of the egg hunt.
	•	About 75 kids total / 150 people.
	•	Next event will be our “Summer Bash” pool party…TBD.
	•	Drinking fountain has been repaired.
	•	New mailboxes are installed and mail delivery started immediately. Residents can pick up their keys from the Kingsley post office.
	•	I have issued 2 parking pass for the month of April
	•	CCUA alerted us of a leak – sent to irrigation to check.
	•	Pool monitor for WP has started as of 4/11.
	•	Backflow testing has been completed as of 4/8.
	•	Weekly/monthly Maintenance:
	•	Straighten all patio furniture, interior furniture and wipe down all tables.
	•	Picked up all/any trash in and around amenity center and grass field.
	•	Dog park baggies are restocked, and dog park has been cleaned up.
	•	Pool chemicals checked and recorded daily
	•	Lake Inspections - All lakes inspected monthly – no issues

For questions, comments, or clarification, please contact:
	•	Sayla Hicks, Wilford Amenity Manager	(904) 701-3665	wilfordpreservemanager@gmsnf.com
	•	Jay Soriano, GMS Operations Manager	(904) 274-2450	jsoriano@gmsnf.com

SEVENTH ORDER OF BUSINESS

A.

Wilford Preserve
Community Development District

Unaudited Financial Reporting
March 31, 2026
Combined Balance Sheet March 31, 2026

Assets:
Cash:
Operating Account	$
Due from Capital Reserve Fund

Investments:
General Fund Custody
State Board of Administration (SBA)

Series 2019 Reserve Revenue

Prepaid Expenses Deposits

Liabilities:							
Accounts Payable	$	852	$	-	$	-	$	852	
Due to General Fund		-		-	10,331	10,331	

Fund Balance:							
Nonspendable:							
Prepaid Items	$	633	$	-	$	-	$	633	
Deposits		1,350		-	-	1,350	
Restricted for:							
Debt Service		-		805,722	-	805,722	
Assigned for:							
Capital Reserve Fund		-		-	66,035	66,035	
Unassigned		718,364		-	-	718,364	

Adopted	Prorated Budget	Actual		
Budget	Thru 03/31/26	Thru 03/31/26	Variance	

Revenues:						
Special Assessments - Tax Roll	$	673,895	$	666,415	$	666,415	$	-	
Special Assessments - Direct Bill	110,204	7,254	7,254		-	
Developer Funded Cheswick South	153,376	-	-		-	
Interest Income	6,000	6,000	7,737		1,737	
Miscellaneous Income	1,000	500	386		(114)	
Total Revenues	$	944,475	$	680,169	$	681,792	$	1,623	

Expenditures:						
General & Administrative:						
Supervisor Fees	$	4,800	$	2,400	$	2,200	$	200	
FICA Taxes	367	184	168		15	
Engineering	6,000	6,000	8,597		(2,597)	
Attorney	15,000	7,500	4,544		2,956	
Annual Audit	5,200	5,200	5,100		100	
Assessment Roll Administration	5,899	5,899	5,899		(0)	
Arbitrage Rebate	600	600	600		-	
Dissemination Agent	8,258	4,129	4,129		0	
Trustee Fees	7,000	3,500	4,036		(536)	
Management Fees	57,974	28,987	28,987		(0)	
Information Technology	1,113	557	557		-	
Website Maintenance	1,336	668	668		(0)	
Telephone	300	150	159		(9)	
Postage	500	250	458		(208)	
Insurance General Liability	8,208	7,734	7,734		-	
Printing	1,200	600	247		353	
Legal Advertising	3,000	3,000	3,509		(509)	
Other Current Charges	600	300	320		(20)	
Office Supplies	100	50	8		43	
Dues, Licenses & Subscriptions	175	175	175		-	
Total General & Administrative	$	127,630	$	77,882	$	78,094	$	(212)	

Adopted	Prorated Budget	Actual		
Budget	Thru 03/31/26	Thru 03/31/26	Variance	

Operations & Maintenance					
Amenity Center Expenditures
Insurance	

$	11,850	

$	9,916	

$	9,916	

$	-	
General Facility Maintenance	35,000	17,500	8,724	8,776	
Amenity Manager	71,285	35,643	35,643	(0)	
Janitorial Services	15,900	7,950	7,950	-	
Pool Maintenance	31,800	15,900	15,900	-	
Pool Chemicals	20,000	10,000	3,136	6,864	
Pool Monitors	25,000	1,027	1,027	-	
Security Monitoring	1,235	618	-	618	
Security	93,325	46,663	23,436	23,226	
Permit Fees	900	450	-	450	
Telephone/Cable/Internet	1,000	500	-	500	
Electric	25,200	12,600	2,911	9,689	
Water/Sewer/Irrigation	55,000	27,500	10,876	16,624	
Repairs & Replacements	25,000	12,500	4,030	8,470	
Refuse Service	5,040	2,520	2,246	274	
Special Events	6,000	3,000	3,398	(398)	
Recreational Passes	2,500	1,250	520	730	
Office Supplies/Mailings/Printing	600	300	-	300	
Subtotal Amenity Center Expenditures	$	426,635	$	205,836	$	129,714	$	76,122	

Ground Maintenance Expenditures
Landscape Maintenance	

$	260,000	

$	130,000	

$	51,840	

$	78,160	
Landscape Contingency	6,000	3,000	720	2,280	
Irrigation Maintenance	5,000	2,500	605	1,895	
Lake Maintenance	26,000	13,000	6,670	6,330	
Subtotal Ground Maintenance Expenditures	$	297,000	$	148,500	$	59,835	$	88,665	
					
Total Operations & Maintenance	$	723,635	$	354,336	$	189,549	$	164,787	

Reserves					
Capital Reserve Fund	$	93,210	$	-	$	-	$	-	
TOTAL RESERVES	$	93,210	$	-	$	-	$	-	
					
Total Expenditures	$	944,475	$	432,218	$	267,642	$	164,575	
					
Excess (Deficiency) of Revenues over Expenditures	$	(0)	$	247,951	$	414,150	$	(162,952)	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	(0)	$	247,951	$	414,150	$	(162,952)	
					
Fund Balance - Beginning	$	-		$	306,198		
					
Fund Balance - Ending	$	(0)		$	720,347		

Revenues:

Special Assessments - Tax Roll	$	-	$	23,143	$	632,539	$	2,273	$	6,799	$	1,662	$	-	$	-	$	-	$	-	$	-	$	-	$	666,415														
Special Assessments - Direct Bill	-	-	-	-	4,836	2,418	-	-	-	-	-	-	7,254															
Developer Funded Cheswick South	-	-	-	-	-	-	-	-	-	-	-	-	-															
Interest Income	761	671	498	1,793	2,193	1,821	-	-	-	-	-	-	7,737															
Miscellaneous Income	225	-	-	111	50	-	-	-	-	-	-	-	386															
Total Revenues	$	986	$	23,815	$	633,036	$	4,178	$	13,877	$	5,900	$	-	$	-	$	-	$	-	$	-	$	-	$	681,792																				

Expenditures:																											
General & Administrative:																											
Supervisor Fees	$	400	$	400	$	400	$	400	$	400	$	200	$	-	$	-	$	-	$	-	$	-	$	-	$	2,200																				
FICA Taxes	31	31	31	31	31	15	-	-	-	-	-	-	168																				
Engineering	1,790	3,747	1,855	-	125	1,080	-	-	-	-	-	-	8,597																				
Attorney	1,600	924	2,020	-	-	-	-	-	-	-	-	-	4,544																				
Annual Audit	-	-	-	-	-	5,100	-	-	-	-	-	-	5,100																				
Assessment Roll Administration	5,899	-	-	-	-	-	-	-	-	-	-	-	5,899																				
Arbitrage Rebate	-	600	-	-	-	-	-	-	-	-	-	-	600																				
Dissemination Agent	688	688	688	688	688	688	-	-	-	-	-	-	4,129																				
Trustee Fees	575	-	3,461	-	-	-	-	-	-	-	-	-	4,036																				
Management Fees	4,831	4,831	4,831	4,831	4,831	4,831	-	-	-	-	-	-	28,987																				
Information Technology	93	93	93	93	93	93	-	-	-	-	-	-	557																				
Website Maintenance	111	111	111	111	111	111	-	-	-	-	-	-	668																				
Telephone	6	22	40	49	5	37	-	-	-	-	-	-	159																				
Postage	63	38	106	71	41	140	-	-	-	-	-	-	458																				
Insurance General Liability	7,734	-	-	-	-	-	-	-	-	-	-	-	7,734																				
Printing	15	47	83	23	44	34	-	-	-	-	-	-	247																				
Legal Advertising	82	3,089	-	82	82	175	-	-	-	-	-	-	3,509																				
Other Current Charges	-	34	47	70	61	107	-	-	-	-	-	-	320																				
Office Supplies	0	0	3	0	0	3	-	-	-	-	-	-	8																				
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175																				
Total General & Administrative	$	24,094	$	14,656	$	13,769	$	6,449	$	6,513	$	12,614	$	-  $	-  $	-  $	-  $	-  $	-  $	78,094																				
	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total															

Operations & Maintenance																											
Amenity Center Expenditures
Insurance	

$	9,916	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	$	9,916															
General Facility Maintenance	706	1,111	1,794	3,158	764	1,191	-	-	-	-	-	-	8,724																				
Amenity Manager	5,940	5,940	5,940	5,940	5,940	5,940	-	-	-	-	-	-	35,643																				
Janitorial Services	1,325	1,325	1,325	1,325	1,325	1,325	-	-	-	-	-	-	7,950																				
Pool Maintenance	2,650	2,650	2,650	2,650	2,650	2,650	-	-	-	-	-	-	15,900																				
Pool Chemicals	922	87	737	387	87	916	-	-	-	-	-	-	3,136																				
Pool Monitors	-	-	-	175	-	852	-	-	-	-	-	-	1,027																				
Security Monitoring	-	-	-	-	-	-	-	-	-	-	-	-	-																				
Security	3,604	3,823	3,867	3,879	3,324	4,940	-	-	-	-	-	-	23,436																				
Permit Fees	-	-	-	-	-	-	-	-	-	-	-	-	-																				
Telephone/Cable/Internet	-	-	-	-	-	-	-	-	-	-	-	-	-																				
Electric	534	512	493	476	493	404	-	-	-	-	-	-	2,911																				
Water/Sewer/Irrigation	2,612	1,604	1,620	1,548	1,582	1,911	-	-	-	-	-	-	10,876																				
Repairs & Replacements	-	3,292	-	610	-	129	-	-	-	-	-	-	4,030																				
Refuse Service	576	334	336	336	330	333	-	-	-	-	-	-	2,246																				
Special Events	525	749	350	199	845	730	-	-	-	-	-	-	3,398																				
Recreational Passes	520	-	-	-	-	-	-	-	-	-	-	-	520																				
Office Supplies/Mailings/Printing	-	-	-	-	-	-	-	-	-	-	-	-	-																				
Subtotal Amenity Center Expenditures	$	29,831	$	21,428	$	19,112	$	20,683	$	17,341	$	21,320	$	-  $	-  $	-  $	-  $	-  $	-  $	129,714																				

Ground Maintenance Expenditures																											
Landscape Maintenance	$	8,640	$	8,640	$	8,640	$	8,640	$	8,640	$	8,640	$	-	$	-		$	-	$	-	$	-	$	-	$	51,840	

Landscape Contingency	720	-	-	-	-	-	-	-	-	-	-	-	720	
Irrigation Maintenance	-	605	-	-	-	-	-	-	-	-	-	-	605	
Lake Maintenance	870	2,320	870	870	870	870	-	-	-	-	-	-	6,670	
Streetlighting	-	-	-	-	-	-	-	-	-	-	-	-	-	
Subtotal Ground Maintenance Expenditures	$	10,230	$	11,565	$	9,510	$	9,510	$	9,510	$	9,510	$	-  $	-  $	-  $	-  $	-  $	-  $	59,835	
								
Total Operations & Maintenance	$	40,061	$	32,993	$	28,622	$	30,193	$	26,851	$	30,830	$	-  $	-  $	-  $	-  $	-  $	-  $	189,549	

Reserves								
Capital Reserve Fund	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
TOTAL RESERVES	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
								
Total Expenditures	$	64,154	$	47,649	$	42,390	$	36,642	$	33,363	$	43,444	$	-  $	-  $	-  $	-  $	-  $	-  $	267,642	
								
Excess (Deficiency) of Revenues over Expenditures	$	(63,168)	$	(23,834)	$	590,646	$	(32,465)	$	(19,486)	$	(37,544)	$	-  $	-  $	-  $	-  $	-  $	-  $	414,150	

Other Financing Sources/Uses:

Transfer In/(Out)	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Total Other Financing Sources/Uses	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
								
Net Change in Fund Balance	$	(63,168)	$	(23,834)	$	590,646	$	(32,465)	$	(19,486)	$	(37,544)	$	-  $	-  $	-  $	-  $	-  $	-  $	414,150	

Revenues:

Special Assessments - Tax Roll	$	521,627	$	514,036	$	514,036	$	-	
Interest Income		10,000		10,000		10,626		626	
Total Revenues	$	531,627	$	524,036	$	524,662	$	626	

Expenditures:									
Interest -11/1	$	182,725	$	182,725	$	182,725	$	-	
Interest - 5/1		182,725		-		-		-	
Principal - 5/1		160,000		-		-		-	
Total Expenditures	$	525,450	$	182,725	$	182,725	$	-	
									
Excess (Deficiency) of Revenues over Expenditures	$	6,177	$	341,311	$	341,937	$	626	
									
Net Change in Fund Balance	$	6,177	$	341,311	$	341,937	$	626	
									
Fund Balance - Beginning	$	255,984			$	463,784			
									
Fund Balance - Ending	$	262,161			$	805,722			

Revenues					
Interest Income	$	2,000	$	1,000	$	1,773	$	773	
Capital Reserve Funding	93,210	-	-	-	
Total Revenues	$	95,210	$	1,000	$	1,773	$	773	

Expenditures:					
Capital Outlay	$	10,000	$	10,000	$	35,634	$	(25,634)	
Total Expenditures	$	10,000	$	10,000	$	35,634	$	(25,634)	
					
Excess (Deficiency) of Revenues over Expenditures	$	85,210		$	(33,862)		

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	85,210		$	(33,862)		
					
Fund Balance - Beginning	$	98,495		$	99,897		
					
Fund Balance - Ending	$	183,705		$	66,035		

Long Term Debt Report

Series 2018B, Special Assessment Bonds			

Interest Rate:	
5.75%		
Maturity Date:	5/1/2028		
Reserve Fund Definition	Maximum Annual Debt Service		
Reserve Fund Requirement	$	-		
Reserve Fund Balance	-		
BONDS OUTSTANDING - 7/23/2018		$	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)	
Less: November 1, 2022		(305,000)	
Less: February 1, 2023		(320,000)	
Less: May 1, 2023		(385,000)	
Less: August 1, 2022		(505,000)	
Less: November 1, 2023		(555,000)	
Less: February 1, 2024		(370,000)	
Less: May 1, 2024		(205,000)	
Less: November 1, 2024		(430,000)	
Current Bonds Outstanding		$	-	

Series 2019A, Special Assessment Bonds			

Interest Rate:	
4.6% - 5.2%		
Maturity Date:	11/1/2049		
Reserve Fund Definition	35% of Maximum Annual Debt Service		
Reserve Fund Requirement	$	211,848		
Reserve Fund Balance	211,848		
BONDS OUTSTANDING - 11/1/2019		$	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)	
Less: May 1, 2023		(135,000)	
Less: May 1, 2024		(145,000)	
Less: May 1, 2025		(150,000)	
Current Bonds Outstanding		$	7,160,000	

B.
WILFORD PRESERVE COMMUNITY DEVELOPMENT DISTRICT
Fiscal Year 2026 Summary of Assessment Receipts

ASSESSED	# UNITS ASSESSED	SERIES 2019A DEBT ASMT	O&M ASMT	TOTAL ASSESSED	
RESIDENTS - CHESWICK	97	-	110,203.93	110,203.93	
DREAM FINDERS - CHESWICK	135	-	153,376.61	153,376.61	
TOTAL DIRECT CHESWICK	232	-	263,580.54	263,580.54	
NET ASSESSMENTS TAX ROLL	593	519,803.94	673,892.91	1,193,696.85	

TOTAL ASSESSED	
825	
519,803.94	
937,473.45	
1,457,277.39	

DUE / RECEIVED	BALANCE DUE	DEBT
RECEIVED	O&M
RECEIVED	TOTAL
RECEIVED	
RESIDENTS	102,950.23	-	7,253.70	7,253.70	
DREAM FINDERS	153,376.61	-	-	-	
TOTAL DIRECT	256,326.84	-	7,253.70	7,253.70	

NET ASSESSMENTS TAX ROLL	
13,245.54	
514,036.07	
666,415.24	
1,180,451.31	
TOTAL ASSESSED	269,572.38	514,036.07	673,668.94	1,187,705.01	

DIRECT INVOICES ARE DUE 4/30/26

SUMMARY OF TAX ROLL RECEIPTS					

CLAY COUNTY DISTRIBUTION	DATE RECEIVED	SERIES 2019A DEBT RECEIPTS	O&M RECEIPTS	AMOUNT RECEIVED	
1	11/6/2025	954.53	1,237.48	2,192.01	
2	11/20/2025	6,423.18	8,327.25	14,750.43	
3	11/26/2025	10,473.65	13,578.43	24,052.08	
4	12/5/2026	486,652.34	630,913.97	1,117,566.31	
5	12/19/2026	1,253.21	1,624.70	2,877.91	
6	01/15/2026	1,753.46	2,273.25	4,026.71	
7	02/11/2026	5,244.02	6,798.55	12,042.57	
8	03/5/2026	1,281.68	1,661.61	2,943.29	
		-	-		
		-	-		
		-	-		
		-	-		
		-	-		
		-	-		
		-	-		
		-	-		
		-	-		
TOTAL TAX ROLL RECEIPTS		514,036.07	666,415.24	1,180,451.31	

PERCENT COLLECTED TAX ROLL
PERCENT COLLECTED DIRECT	99%	99%	99%	
	0%	3%	3%	

C.
WILFORD PRESERVE
Community Development District Check Register Summary
March 31, 2026

General Fund

Payroll	3/18/16	50029	$	184.70	
		Sub-Total	$184.70	

Accounts Payable	
3/3/26	
904-908	
$	8,345.90	
	3/10/26	909-915	27,112.36	
	3/18/26	916-917	4,729.14	
	3/31/26	918-923	13,856.04	
		Sub-Total	$	54,043.44	
				
Total			$	54,228.14	
PR300R	PAYROLL CHECK REGISTER	RUN	3/18/26	PAGE	1
CHECK	EMP #	EMPLOYEE NAME		CHECK	CHECK #			AMOUNT		DATE
50029	1	GARY A MCKEE	184.70	3/18/2026
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR REGISTER	184.70

WILP WILFORD PRES	TLEE
Attendance Sheet
District Nan1e:	Wilford Preserve CDD

Board Meeting Date: March 17, 2026

The Supervisors present at the above-referenced meeting should be compensated aecordingly.
Approved for Payment:
v\00,.  I> ?	•   r,t\J
District Manager Signature

PLEASE RETURN COMPLETED FORM TO DANIEL LAUGHLIN
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/31/26	PAGE	1
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	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	#
3/03/26 00050	2/23/26 02232026 202602 300-36300-10200	*	50.00
RENTAL DEPOSIT REFUND
ALISHA MONROE	50.00 000904
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/03/26 00010	3/02/26 28930	202603 310-51300-32200	*	5,100.00
AUDIT FYE 09/30/25
GRAU AND ASSOCIATES	5,100.00 000905
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/03/26 00023	2/19/26 92461242 202602 320-57200-45000	*	127.32
PET WASTE BAGS
HD SUPPLY FORMERLY HOME DEPOT PRO	127.32 000906
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/03/26 00021	2/26/26 3703063	202511 310-51300-31500	*	924.00
NOV GENERAL COUNSEL
2/26/26 3703063. 202512 310-51300-31500	*	2,019.58
DEC GENERAL COUNSEL
KUTAK ROCK LLP	2,943.58 000907
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/03/26 00018	2/12/26 6407	202602 310-51300-31100	*	125.00
PROF SRVS THUR 02/08/26
TAYLOR & WHITE INC	125.00 000908
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/10/26 00042	3/03/26 014	202603 320-57200-49400	*	1,575.00
EASTER EVENT - APRIL 4TH
WILLIAM C GILLESPIE	1,575.00 000909
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/10/26 00001	3/01/26 231	202603 320-57200-41000	*	5,940.42
MAR FIELD OPS MGMT
3/01/26 231	202603 320-57200-45500	*	1,325.00
NAR JANITORIAL SERVICES
3/01/26 231	202603 320-57200-46500	*	2,650.00
MAR POOL MAINTENANCE SVCS
GOVERNMENTAL MANAGEMENT SERVICES	9,915.42 000910
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
232	202603 310-51300-34000	*	4,831.17
MAR MANAGEMENT FEES
232	202603 310-51300-35200
MAR WEBSITE ADMIN
232	202603 310-51300-35100
MAR INFORMATION TECH
232	202603 310-51300-31300
MAR DISSEMINATION SVCS
232	202603 310-51300-51000
OFFICE SUPPLIES
232	202603 310-51300-42000
POSTAGE
WILP WILFORD PRES
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/31/26	PAGE	2
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	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	#
3/01/26 232	202603
COPIES
3/01/26 232	202603
TELEPHONE
GOVERNMENTAL MANAGEMENT SERVICES	5,936.94 000911
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/10/26 00026	3/01/26 438750	202603 320-57200-49600	*	85.00
MAR CLOUD MGMT SERVICES
HI-TECH SYSTEM ASSOCIATES	85.00 000912
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/10/26 00011	3/05/26 26-00072 202603 310-51300-48000	*	90.00
NOTICE OF MEETING-3/17/26
JACKSONVILLE DAILY RECORD	90.00 000913
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/10/26 00033	3/06/26 2129297	202603 330-57200-46000	*	870.00
MAR LAKE MAINTENANCE
THE LAKE DOCTORS INC	870.00 000914
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/10/26 00016	3/01/26 1124527	202603 320-57200-42000	*	8,640.00
MAR LANDSCAPE MAINTENANCE
YELLOWSTONE LANDSCAPE	8,640.00 000915
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/18/26 00001	3/12/26 233	202602 320-57200-45000	*	1,191.26
FEB GEN FACILITY MAINT
GOVERNMENTAL MANAGEMENT SERVICES	1,191.26 000916
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/18/26 00035	3/01/26 11760	202603 320-57200-49600	*	3,537.88
MAR SECURITY SERVICES
SECURITY DEVELOPMENT GROUP LLC	3,537.88 000917
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/31/26 00001	3/31/26 234	202602 330-57200-41100	*	128.56
BOTTLE FILLER VALVE (2)
GOVERNMENTAL MANAGEMENT SERVICES	128.56 000918
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/31/26 00030	3/19/26 7366547	202603 320-57200-46510	*	915.73
MAR POOL CHEMICALS
HAWKINS INC	915.73 000919
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/31/26 00026	3/27/26 79401	202603 320-57200-49600	*	1,316.75
REPLED POOL GATE LOCKS(2)
HI-TECH SYSTEM ASSOCIATES	1,316.75 000920
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/31/26 00011	3/26/26 26-00097 202603 310-51300-48000	*	84.50
RFP-ANNUAL AUDIT SERVICES
JACKSONVILLE DAILY RECORD	84.50 000921
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
WILP WILFORD PRES	TLEE
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/31/26	PAGE	3
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	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	#
3/31/26 00049	3/25/26 448967	202603 300-13100-10300	*	10,330.50
FNL PMT- CBU REPLACEMENTS
ONSIGHT INDUSTRIES LLC	10,330.50 000922
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/31/26 00018	3/11/26 6436	202603 310-51300-31100	*	1,080.00
PROF SRVS THUR 03/08/26
TAYLOR & WHITE INC	1,080.00 000923
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	54,043.44
TOTAL FOR REGISTER	54,043.44

WILP WILFORD PRES	TLEE

Wilford Preserve
COMMUNITY DEVELOPMENT DISTRICT

General Fund

Check Request

Date	Amount
I
February 23, 2026

$50
Authorized By
ISayla Hicks

IAlisha Monroe
Payable to:	

Date Check Needed:	Bud et Cate or :

ASAP	001.300.36300.10200

Intended Use of Funds Requested:

"Rental Deoosit Refund"	

Mailing Addres 2859 Cooperwood ave. Orange Park fl 32073	

	

(Attach suvvortin_q documentation forrequest}	
Grau and Associates
1001 W. Yamato Road, Suite 301 Boca Raton, FL 33431 www.graucpa.com

Phone: 561-994-9299	Fax: 561-994-5823

Wilford Preserve CDD
475. West Town Place, Ste 114
St.Augustine, FL 32902

Invoice No.	28930 Date	 03/02/2026

	AMOUNT	

$	5 100.00	
Subtotal:	5 100.00	
Total	5,100.00	
Current Amount Due	$	5 100 00	

0 - 30	31- 60	61 - 90	91 - 120	Over 120	Balance	
5,100.00	0.00	0.00	0.00	0.00	5,100.00	
Payment due upon receipt.
Sign up to pay online or go paperless Visit: http://hdsupplyfacilities.billtrust.com
Login Token: HFX GRS PBR

PO Box 5o9o53 • San Diego, CA 92150-9058

Credit/Account Information
800/798-8888, FAX 800/930-4930
Orders/Product Information
800/431-3000, FAX 800/859-8889
Terms: Net 30 Days
A late charge of $2.00 or 1.5% per month (18% per year) is
charged on past due invoices.
Invoice payments made by credit card or other fee-bearing payment methods may resuIt.m a processi•ng fee.
Page 1 of 1
HD Supply Facilities Maintenance, Ltd. Federal ID 52-2418852

!

Ship To:

WILFORD PRESERVE COMM DEVELOP 475 W Town Pl, SUITE 114
SAINT AUGUSTINE FL 32092-3648
WILFORD PRESERVE COMM DEVELOP SAYLA HICKS
2740 FIRETHORN AVE ORANGE PARK FL 32073-1698

Stock Number	Description	Product Category	Ordered	Shipped	Unit Price	Unit	Extension	
116151	Fido Baggies® Pet Waste Bag 10/Cs	GROUNDS	1	1	127.32	CA	127.32	

Question? Call Theresa Miller at 800-798-8888 ext:63044 or email Theresa.M1ller@hdsupply.com

Invoice Number: 9246124295
Amount Due:	127.32
For proper credit to your account, please
Date Due:
03/21/2026
do not staple check lo remittance form.
Please return this portion with payment.
Thank you for your order.

18823356
WILFORD PRESERVE COMM DEVELOP 475 W Town Pl, SUITE 114
SAINT AUGUSTINE FL 32092-3648
Amount Paid:		

D If amount paid differs from amount due, please check and explain on back.

Mail To:

HD Supply Facilities Maintenance, Ltd.
P.O. Box 604233
Charlotte, NC 28260-4233

1 0 0018823356 9246124295 000000000012732 2
KUTAK  ROCK LLP
TALLAHASSEE, FLORIDA
Telephone 404-222-4600
Facsimile 404-222-4654

Federal ID 47-0597598

February 26, 2026

Mr. James Perry Wilford Preserve CDD
Governmental Management Services Suite 114
475 West Town Place St. Augustine, FL 32092
Check Remit To: Kutak Rock LLP PO Box 30057
Omaha, NE 68103-1157

Invoice No. 3703063
23023-1

Re:	General Counsel
For Professional Legal Services Rendered

11/01/25
S. Sandy
0.20
66.00
Conduct	research	and	prepare

	memorandum regarding current law
on the open carry of firearms on district property or at meetings				
11/03/25	W. Haber	0.40	132.00	Prepare resolution setting hearing on	
				parking policies for Cheswick South	
11/06/25	W. Haber	0.60	198.00	Prepare for and participate in call to	
				discuss	O&M	assessments	for	
				Cheswick South; prepare resolution	
				declaring O&M assessments	
11/10/25	W. Haber	0.80	264.00	Prepare for and participate in Board	
				meeting	
11/12/25	W. Haber	0.80	264.00	Prepare	notices	for	O&M	
				assessments for Cheswick South	
12/09/25	W. Haber	0.50	165.00	Review and revise resolution levying	
				O&M assessments	
KUTAK ROCK LLP
Wilford Preserve CDD February 26, 2026
Client Matter No. 23023-1 Invoice No. 3703063
Page 2

12/09/25
K. Jusevitch
1.60	232.00
Prepare assessment resolutions; confer with Haber and correspond with district manager
12/10/25	K. Jusevitch	0.60	87.00	Confer	with	Haber;	update	
				assessment	resolutions	and	
12/12/25	W. Haber	0.30	99.00	correspond with district manager
Review and revise O&M assessment			
				resolution for Cheswick South			
12/14/25

12/15/25	G. Lovett

K. Jusevitch	0.50

0.50	132.50

72.50	Monitor legislative process relating to matters impacting special districts
Finalize assessment resolutions and			

12/16/25	
W. Haber	
2.40	
792.00	correspond with district manager
Prepare for and participate in Board			
				meeting			
12/22/25	W. Haber	0.50	165.00	Prepare	license	agreement	for driveway pavers; confer with Giles			

12/22/25	
K. Jusevitch	
0.30	
43.50	regarding same
Update licensing agreement form;			

12/23/25	
W. Haber	
0.20	
66.00	confer with Haber
Review and revise license agreement			
				for paver installation			

TOTAL HOURS	10.20

TOTAL FOR SERVICES RENDERED		$2,778.50	
DISBURSEMENTS			
Filing and Court Fees	74.30		
Meals	17.53		
Travel Expenses	73.25		
TOTAL DISBURSEMENTS		165.08	
TOTALCURRENTAMOUNTDUE		$2,943.58	
larr	-? ?	
@ffl?§??
9556 Hlstorlc Kings Road South·Sulte 102•Jacksonville, Florida 32257·(904) 346-0671•www,TaylorandWhite.com
PROFESSIONAL ClVll ENGINEERING SERVICES

Wilford Preserve COD Attn: Bernadette Peregrino District Accountant
Invoice number Date
6407
02/12/2026
475 WestTown Place, Suite 114 St. Augustine, FL 32092
Project 16050.1 WILFORD PRESERVE CDD

Invoice Amount:
$125.00

Professional Services Rendered through 02/08/2026. ~PAYMENT TERMS: NET 10 DAYS~ Project Manager: D. Glynn Taylor, P.E. - Principal: D, Glynn Taylor, P.E. *Denotes Hourly Task

*District Engineer-HRLY-NTE
?	?
Total	189,200.00	349,414.50	349,539.50	184.75	125,00	E

Billed
Units	Amount

Richard "JJ" Edwards	1.00	125.00
Reviewbilling for the boundary amendment and coordinate with the COD director,

Invoice number 6407	T&W appreciates your business!
Page 1
Invoice total I....	1_2_s_.o I..

Invoice date 02/12/2026
INVOICE
AAA Big Top Entertainment 1376 Akron Oaks Dr.
Orange Park, FL 32065
904-307-2499
www.ClownMagicianJax.com

Description	Qty	Rate	Amount	
The Easter Bunny will be Hoppy to meet, greet and take photos with the children, also the face painter and balloonist will be happy to make the kids day also. The event is April 4 from 11 - 2 PM at the above address.

(If paying by CC a 4% convenience fee will be added.)

Approved by: Sayla Hicks 3/4/26
1.320.57200.49400
Easter Event			$1575.00	
EIN • 27-1325947 Thank you for using AAA Big Top	I Balance due:	$1575.00
Entertainment and for hiring a Vet!				

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

Bill To:
Wilford Preserve CDD 475 West Town Place Suite 114
St. Augustine, FL 32092
Invoice#: 231
Invoice Date: 3/1/26
Due Date: 3/1/26
Case:
P.O. Number:

Hours/Qty

Facility Management - March 2026 Janitorial - March 2026
Pool Maintenance - March 2026

?	•

3-5?		5,940.42
1,325.00
2,650.00	5,940.42
1,325.00
2,650.00	

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

Bill To:
Wilford Preserve CDD 475 West Town Place Suite 114
St. Augustine, FL 32092
Invoice #: 232
Invoice Date: 3/1/26
Due Date: 3/1/26
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Management Fees - March 2026		4,831.17	4,831.17	
Website Administration - March 2026		111.33	111.33	
Information Technology - March 2026		92.75	92.75	
Dissemination Agent Services - March 2026		688.17	688.17	
Office Supplies		3.18	3.18	
Postage		139.73	139.73	
Copies		34.05	34.05	
Telephone		36.56	36.56	

RECEIVED				
By Tara Lee at 12:26 pm, Mar 05, 2026				

Total	$5,936.94	
Payments/Credits	$0.00	
Balance Due	$5,936.94	
\UJHI-Taich?
Tallahassee, FL 32308
2498 Centerville Rd.

Bill to:
Wilford Preserve
475 WestTown Place Ste 114
SaintAugustine, FL 32092 Click Here to Pay Online!

Invoice#: Invoice Date:
Completed: Terms:
Bid#:

438750
03/01/2026
03/02/2026
Due On Receipt

475 West Town Place Ste 114

Enterprise Cloud Device Management Service	1.00
Sales Tax

Approved by:
Sayla Hicks
3/3/26
1.320.57200.49600

RECEIVED
By Tara Lee at 12:01 pm, Mar 03, 2026	$85.00	85.00	
		0.00	
Tech Resolution Note:
Thank you for choosing Hi-Tech

Jacksonville Daily Record
A Division of
DAILY RECORD & OBSERVER, LLC
P.0.Box2177
Jacksonville, FL 32203
(904) 356-2466
INVOICE		March 5, 2026	
Date

Attn: Courtney Hogge GMS,LLC
475 West Town Place, Ste 114
Saint Augustine	FL	32092

Serial # 26-00072C	PO/File#	$90.00

Payment Due
Notice of Audit Committee Meeting and Regular Meeting of the Board of
Supervisors	$90.00
Publication Fee
Wilford Preserve Community Development District

Case Number			Amount Paid

Publication Dates	3/5

County	Clay
-?---------

Payment is due before the Proof of Publication is released.
Payment Due Upon Receipt
For your convenience, you may remit payment online at www.jaxdailyrecord.com/ send?payment.
If your payment is being mailed, please reference Serial # 26-00072C on your check or remittance advice.

Your notice was published on bothjaxdailyrecord.com andjloridapublicnotices.com.
'erms: Net 30 days from date of invoice. Past due items will accrue a finance charge of 1.5% per month thereafter.
Please remit any payment due upon receipt of this invoice.
Preliminary Proof Of Legal Notice
(This is not a proof of publication.)

Please read copy of this advertisement and advise us of any necessary corrections before further publications.

WILFORD PRESERVE COMMUNITY DEVELOPMENT DISTRICT NOTICE OF AUDIT COMMITTEE MEETL'IG AND REGULAR MEETING OF THE BOARD OF SUPERVISORS
Notice is hereby given that the Wilford Preserve Community Development District ("District") Audit Committee is scheduled to meet on Thursday, Mm·ch 17, 2026 at 1:30 p.m. at the Plantation Oaks Amenity Center, 8•15 Oak-leaf Jl)antation Pal'lcway, Orange Park, Florida 32065 to select auditor selection evaluation cri-teria. Immediately following the audit committee meeting will be a reg,1ilar meeting of the Bmu·cl of Supervisors ("Board") where the Board nmy consider any business that may properly come before it ("!"leeting"). An elec1:ronic copy of the agenda may he obtained by contacting the office of the District :Manager, c/o Govern111en-tal Manngement Services, LLC, at (904) 9•10-5850 or cllaughlin@ gmsnf.com ("Dil,1:rict Manager's Office") ancl is also expected to be available on the District's website,
\\?vw.WilforclPreserveCDD.com at least seven days prior to the
n1eeting.
The meeting \1111 be concluctecl in accordance with the provisions of Florida law for community development districts ancl will be open to the public. The meet-ing nuty be continued in prog-ress without additional notice to a elate, time, ,md place to be speci-fied on the record at the meeting.
Any person requiring special accommodations at the Meeting because of a disability or physi-cal impahment should contact the District Manager's Office at least forty-eight (•18) hours p1ior to the Meeting. If you are hearing or speech impaired, please contact the Florida Relay Serl'ice by dial-ing 7-1-1, or 1-800-955-8771°(TTY)
/ 1-800-955-8770 (Voice), for aicl in contading the Dishict M,m-ager's Office.
Each person who decides to appeal any decision made by the Board with respect to any nutt-ter considered at the Meeting is ach?secl that person will need a record of proceedings ancl that accordingly, the person may need to ensure that a Yerbatim record of the proceecling;s is made, includ-ing the testimony ancl evidence upon which such appeal is to be based.
Mm·ileeGiles
District Manager
Mar. 5	oo (26-00072C)

	MAKE CHECK PAYABLE IO·	

The lake Doctors; Inc.
,',.qualloc>.bn.>5?

Post Office Box 162134 Altamonte Springs, FL 32716 (904) 262-5500

ADDRESSEE
Please check If address below is incorrect and indicate change on reverse side

Wilford Preserve CDD
475 W Town Place Suite 114 St Augustine, FL 32092

00000007307253001000000035376400000008700093

The Lake Doctors
Post Office Box 162134 Altamonte Springs, FL 32716

Please return this invoice with your payment and notify us of any changes to your contact information.

Wilford Preserve CDD	2639 Firethorn Ave Orange Park, FL 32073
Invoice Due Date	3/5/2026	Invoice	2129297	PO#						

Invoice Date	
Description	
Quantity	
Amount	Tax	
Total		

3/5/2026	Water Management - Monthly	

$870.00	$0.00

Approved by:
Sayla Hicks
3/6/26
1.330.57200.46000
Lake Maintenance

Credits Adjustment	

$870.00				

Ponds 2,5,6,12,14- treated the ponds for algae						
Ponds 8,9,10,13- treated in and around the ponds for algae and invasive aquatic weeds						
Ponds 3,4,7,11- added pond dye to the ponds to assist with minimal algae						
Thanks	RECEIVED
By Tara Lee at 1:OB pm, Mar 09, 2026						
Please provide remittance information when submitting payments, otherwise payments will be applied to the oldest outstanding invoices.		$0.00

$0.00				
		AMOUNT DUE				
Total Account Balance including this invoice:	$870.00	I	This Invoice Total:	$870.00
Click the "Pay Now" link to submit payment by ACH
Customer#:
Portal Registration#: Customer E-mail(s): Customer Portal Link:
730725
6DDB50F5
wilfordpreservemanager@gmsnf.com,okuzmuk@gmsnf.com  www.lakedoctors.com/contact-us/
Corporate Address
4651 Salisbury Rd, Suite 155
Jacksonville, FL 32256
Set Up Customer Portal to pay invoices online, set up recurring payments, view payment history, and edit contact information

Bill To:
YE•L•?LO•·W••S•T••OwNwE
INVOICE
Wilford Preserve COD
c/o Governmental Management Services, LLC 475 West Town Place
Suite 114
St. Augustine, FL 32092
Property Name: Wilford Preserve COD
Address:	Sycamore Way
Orange Park, FL 32073

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017

Invoice Due Date: March 31, 2026
Invoice Amount:	$8,640.00

Monthly Landscape Maintenance March 2026	$8,640.00

Invoice Total	$8,640.00

Approved by:
Sayla Hicks 3/4/26
1.320.57200.42000

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

BIii To:
Wllrord Preserve COO 476 West Town Place Suite 114
St. Augustine, FL 32092
Invoice
Invoice II: 233
Invoice Date: 3/12/26
Due Date: 3/12/26
Case:
P.O. Number:

." .. ',, ..
Faolllly Maintenance February 1 • February 28, 2026 Maintenance Supplles •	· ·-..•......,,_.,_.,_,·,::c:•·.-,-.-.,.,·•.•••...-...

Approved by:
Sayla Hicks
,l/'I 3/26
·1  .320S1200.4S000

RECEIVED
By Tara Lee at 12:45 pm, Mar 17, 2026

•

??
3-	ll·J.lP	6	40.00
• '•951.26	. •	240.00 .
,,,:95f26	

Total	$1,191.26	
Payments/Credits	$0.00	
Balance Due	$1,191.26	
WILFORD PRESERVE COMMUNITY DEVELOPMENT DISTRICT MAINTENANCE BILLABLE HOURS
FOR THE MONTH OF FEBRUARY 2026

Date	Hours	Employee	Description	
2/2/26	2	T.C.	Repaired broken drinking water fountain, valves frozen due lo cold weather, three	
			valves broken and parts were ordered	
2/4/26	2	C.W.	Painted bathroom and amenity doors, removed debris from roadways, parking	
2/6/26	0.5	RA.	Installed new storeroom door handle on amenity managers office door	
2/6/26	1.5	C.W.	Removed door handle and assisted Install of new one, moved rocks In drainage	
			ditches	
TOTAL	6			
MILES		0			'Mileage Is reimbursable per section 112.061 Florida Statutes MIieage Rate 2009-0.445	

WILFORD PRESERVE	1
MAINTENANCE BILLABLE PURCHASES
Porlod Ending 3105126

DISTRICT	DATE	SUPPLIES	.eR!Q.E	EMPLOYEE	
WILFORD PRESERVE					
	1/30126	Constant contact Monthly Fee	36,26	S.H,	
	2/3/26	Plct\onary Famlly Board Game	24.23	S,H.	
	2/3/26	HedlJanz Garno	19.56	S,H.	
	2/3/26	Charades Game	21.92	S.H.	
	2/5/26	Gorilla Tape	6.87	J.S.	
	215126	Thread compound	9.14	J.$.	
	2/5/26	Sandino Block 80g	6.88	J,$,	
	2/5/26	PVC Glue	14.87	J.S.	
	216126	2' PVC coupling	2.51	J,$,	
	2/5/26	2wx2' Pipe	9.61	J.S.	
	2/5/26	2" PVC Elbow	6.27	J.s.	
	2/5/26	2' PVC Male Adapter	2.98	J,$,	
	2/6/26	Screwdriver Sot	13.77	S,H,	
	216/26	Keys (4)	18,76	S.H.	
	2116/26	3116" MED Rivets	8.36	J,$.	
	2116126	3/16• Short RNols	6.36	J.8.	
	2116126	13 Holo Stop Bit	34.47	J.S.	
	2116/26	6/32 Drill Bit	5,14	J.S.	
	2/16/26	1/4' Drill Bit	6.29	J,S.	
	2/16/26	screw/Nut combo 1112· (4)	6.76	J,S.	
	2116/26	Screw/Nut Combo 5,oa (4)	6,76	J.S.	
	2116/26	Flat Bar 48" (5)	97.29	J.S.	
	2/19/26	Kick Plato (2)	66.26	J.S.	
	2/10/26	Galvanized Lath (3)	54.70	J.$.	
	2/19126	Flat Bar (6)	126.30	J.S.	
	2119/26	Screw/Nut Combo 2" 50pc	10.27	J.S.	
	2119/26	Sc<ew/Nul Combo 1oopc	O.o2	J.$.	
	2/23126	3/16' Short Rivals (3)	26,08	J.S.	
	2123126	Pan Head Screws 8x1,6•	6,81	J.S.	
	2/23126	13 Hole Step Bit	34.47	J.S.	
	2123/26	Togglo Bolts	16.35	J.8.	
	2125126	Diablo Metal Grindor 'Mloot (2)	10.26	J.S.	
	2125126	Flat Bar(7)	100.64	J.S,	
	2/2'/126	Lock Nuts 100pc	14.67	J.S.	
	2127/26	7/32' Drill Bit	17.15	J.S.	
	3/6/26	Door Handle (2)	45.04	S.H.	
	3/6/26	Gate Boll	12,63	S.H.	
	316/26	Spray Paint	8.03	S.H.	
	3/6/26	PaperTowals	11.46	S.H.	
	316126	Wator	5,73	S.H.	
	3/6/26	Sv-Mfot Pads	13.10	S.H.	
			
TOTAL 	$951.26 		

INVOICE
BILL TO
Wilford Preserve CDD 2740 Firethorn Avenue
Orange Park, Florida 32073
Security Development Group, LLC 8130 Baymeadows Way W., Suite 302 Jacksonville, FL 32256 USA accounting@sthreesecurity.com www.sthreesecurity.com

INVOICE # 11760 DATE 03/01/2026
DUE DATE 03/31/2026
TERMS End of the month

SERVICE MONTH
March

ACTIVITY
Dedicated Officer I
6 Dedicated hours Fri - Sun
Vehicle Patrol
3 patrols a day Mon - Thurs
Fuel Charge Fuel Charge
QTY
78

54
RATE
31.15

18.67

100.00
AMOUNT
2,429.70

1,008.18

100.00

[ Pay invoice ]
SUBTOTAL TAX TOTAL
BALANCE DUE
3,537.88
0.00
3,537.88
$3,537.88

Approved by: Sayla Hicks 3/2/26
1.320.57200.49600.

Governmental Management Services, LLC
475 West Town Place, Suite 114 St. Augustine, FL 32092

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

Invoice#: 234
Invoice Date: 3/31/26
Due Date: 3/31/26
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

THANK YOU FOR YOUR ORDER FROM KULLYSUPPLY.COM.
Once your package ships we will send an email with a link to track your order. •
Your order summary is below. Thank you again for your business.
Order Questions?

Call Us: 800-518-5388
Email: suooort@kullysuoolv,com

Item
Your order #1900177534
Sku	Qty

Subtotal
Elkay 1000004306 Bottle Filler Solenoid Valve
-•·· -•--··· ··-··-	,---·
174233	2
Subtotal
$120.06
········-· ...
$120.06

	Shipping & Handling	$8.50	
	Grand Total	$128.56	
BILL TO:	SHIP TO:		
Jay Soriano	Jay Soriano		
GMS LLC
475 W. Townplace	GMS lie
370 Oakleaf Village Parkway		
St, Augustine, Florida, 32092	Orange Park, Florida, 32065		

SHIPPING METHOD:	
PAYMENT METHOD:		
Select Shipping Method - Standard	Credit Card (Authorize.Net CIM)		

Credit Card Type: American Express Credit Card Number: XXXX-3053

Thank you, KullySupply.com!
800-518-5388

Hawkins, Inc. 2381 Rosegate
Roseville, MN 55113
Phone: (612) 331-6910
Original

INVOICE
Total Invoice Invoice Number Invoice Date
Sales Order Number/Type Branch Plant
Shipment Number

$915,73
7366547
3/19/26
5095624 SL
74
6125461

Sold To:	486849
ACCOUNTS PAYABLE
WILFORD PRESERVE COMMUNITY DEVELOPMENT
475 WTown Pl
St Augustine FL 32092-3648

Ship To:
486854
WILFORD PRESERVE COMMUNITY DEVELOPMENT
2740 Firethorn Ave
Orange Park FL 32073-1698

Net Due Date Terms	
FOB Description	Ship Via	
 		
Customer P.O.lt 	P.O. Release		Sales Agent II				
4/18/26	Net30	PPD Origin	HWTG				385				
		Item Name/		Qty	Trans	Unit	Price	Weight	Extended	
Line#	Item Number	Description	Tax	Shipped	UOM	Price	UOM	NeVGross	Price	
j1.000	
41930	
Azone - EPA Reg. No. 7870-1	
N	
245.0000	
GA	
$3.0000	
GA	
2,369.2 LB	$735.oo I	
		1 LB BLK (Mini-Bulk)		245.0000	GA			2,369.2 GW		
1.010	Fuel Surcharge	Freight	N	1.0000	EA	$12.0000			$12.00	
										
2.000	42871	Sulfuric Acid 38-40%	N	2.0000	DD	$69.3664	DD	324.0 LB	$138.73	
		15 GA DD		2.0000	DD			344.0 GW		
2,001	699922	15 GA Siu/Black Deldrum	N	2.0000	DD	$15.0000	RD	20.0 LB	$30,00	
		DELDRM 1H1/X1.9/250		2.0000	RD			20.0 GW		

Related Order#: 05095624
 Receive Your Invoice Via Email **********
Please contact our Accounts Receivable Department via email at Credit.Dept@Hawkinslnc.com or call 612-331-6910 to get it setup on your account.

Approved by: Sayla Hicks 3/26/26
1.320,57200.46510

Pageiofi	TaxRate
0 %
Sales Tax
$0.00

Invoice Total	$915.73
No Discounts on Fralghl
IMPORTANT: All products are sold wtthou! warranty of any klnd and purchasers wm, by their own losls, dolormlne su?abmly of such producis for their own use. Sellar warrants that all goods wvorod by this lnvolco were produced In cornpllanco w?h the requlrernen1s o! the Fair Labor Standards Ac1 of 1936, as amomled. Soller specifically disclaims and excludes any warranty o1 merchantability and any warranty ol fitness IOI a parllcu!ar purpose.
NO CLAIMS FOR LOSS, DAMAGE OR LEAKAGE
ALLOWED AFTER DELIVERY IS MADE IN GOOD COHDlTION.

CHECK REMIHANCE:
Hawkins, Inc.
P.O. Box 860263
Minneapolis, MN 55?86-0263

WIRING CONTACT INFORMATIONt
Email: Credlt.Dept@Hawklnslnc.com

Phone Number: (612} 331-6910
Fax Number:  (612) 225-6702

FINANCIAL INSTITUTION:
US Bank
800 N!collet Mall
Minneapolis, MN 55402

Account Name:	 Hawldns, Inc, Account It:	180120759469
ABNRoutlng II:	091000022
Swift Code#:	USBKU5441MT
Type of Account:	Corporate Checking

ACH PAYMENTS:
CTX (Corporate Trade Exchange) Is our preferred method. Please remember to Include In the addendum the document numbers pertaining to the payment.
for other than CTX, the remit to Information may be emalled to Credlt.Dept@Hawklnslnc.com

CASH IN ADVANCE/EFT PAYMENTS:
Please list the Hawkins, Inc. sales order number or your purchase order number If the Invoke has not been processed yet,
This llonhaotor and subcontractor shall ebldo by lho roqulromonts ol 41 CFR §§50-1A(a), 60-300,6(0) end 60-741.S(e), Thoso rogulat!ons prohibit d!scr!mlnatlon ogalnst quallflod lndlvlduats based on their sta1us es p1olootod veterans ot tndlv!dunls wllh dlsebllltlos, end p1ohlblt dtso1lm!neUon oga!nst all fndlvlduals based on their 11100, oo!or/ religion, sox, or national origin. t,loroovor, theso rogutotlons roqulro \hot oovorad prlmo conlrootors ond subcon!rootors tnko nfllrmo\lvo notion to omploy and advnnon In amploymont lndlvldua!a wl\hout rogard lo 1aca: co!o?,,rn l?lon, sox, not!ona! 01t91n, p1otootad votorea stn\ua or dlsabll!ty.
lfHf-Teih?
Tallahassee, FL 32308
2498 Centerville Rd.

Bill to:
Wilford Preserve
475 West Town Place Ste 114 Saint Augustine, FL 32092

Click Here to Pay Online!

Invoice#: Invoice Date: Completed:
Terms: Bid#:
Service Ticket:

79401
03/27/2026
03/27/2026
Due On Receipt

79401

475 West Town Place Ste 114

9600 Electric Strike	2.00	$599.00	1,198.00	
Minimum Service Call Charge	1.00	$95.00	95.00	
Service Labor	0.25	$95.00	23.75	
Sales Tax			0.00	

Tech Resolution Note:
WCT Arrived on site pulled off both covers. Started to replace the right one noticed that they drilled a hole on the top to be able to
Jacksonville Daily Record
A Division of
DAILY RECORD & OBSERVER, LLC
P.O. Box 2177
Jacksonville, FL 32203
(904) 356-2466
INVOICE		March 26, 2026	
Date

Attn: Courtney Hogge GMS,LLC
475 West Town Place, Ste 114
Saint Augustine	FL	32092

Serial#  26-00097C	PO/File# 			$84.50
Payment Due
Request for Proposals for Annual Audit Services

Wilford Preserve Community Development District

$84.50
Publication Fee

Case Number			Amount Paid

Publication Dates	 3/26	

County	Clay
-?----------

Payment is due before the Proof of P11blicatio11 is refe((sed.
Payment Due Upon Receipt
For your convenience, you may remit payment online at www.jaxdailyrecord.com/ send-payment.
If your payment is being mailed, please reference Serial# 26-00097C on your check or remittance advice.

Your notice was published on bothjaxdailyrecord.com a11cljloridap11blic11otices.com.
'enns: Net 30 days from date of invoice. Past due items will accrue a finance charge of 1.5% per month thereafter.
Please remit any payment due upon receipt of this invoice.
Preliminary Proof Of Legal Notice
(This is 110! a proof ofp11blicatio11.)

WILFORD PRESERVE COi\1MUNITY DEVELOPMENT DlSTlUCT REQUE&'TFOR PROPOSALS FOR ANNUAL AUDIT SERVICES
The Wilford Preser\'e Comnm-nity Development Dishi1..-t hel'ehy requests proposals fur annual finunclul nuditlng services. The proposal must provide for the uudiling of the District's fin.mciul records for the fiscul wnr end-Ing September :w, 2026, with an option for four ndditional nnmml renewnls. The Dlstlict is a local unit of spednl-purpose govern-ment created under Chapter 190, l•lmidu Statutes, for the purpose of financing, constructing, and maintaining public infrnstrnctme. The District is located in Clav County and has a general fund, capitnl resen·c fund, nnd debt ser-vice fund,
The auditing entity submitting
a proposal must be duly licensed under Chapter 47:3, Florida Stat-utes und be quulified to conduct audits in accordance with ?Go\·-emmcnt Auditing Standnrds," its ndopted by the Florldn Board of Accountnncv Audits shull be conducted in· accordance with Florida Lnw und partkulurly Sec-tion 218,39, Florida Statutes, rmd the mlcs of the 11lorida Auditor Geneml.
Prnposa1 pncknges, which include e\'aluation criteria and instructions to prnposers, nre twnil;\hle from tbe District Mnnng-er's Office nt475 West'lbwn l'luce, Suite 114, St. A%111stine, Jlloridu 32092, telephone (9o,t,) 9'1-0-5850 11ml email choggc@gmsnf.eom.
Proposers must provide nn electronic copy of their proposnl to the Dishict Mannge1·s Office hv e-nmil to Courtney Hogge ut chogge@gmsnf.com. Propos11ls must he received hy Momhly, April rn, 2026 ut 3:00 p.m. Proposl\ls received after this time will not be clih'il>le for consi<kration, The District reserves the rlght to reject nny nnd ull proposnls, make modi? fications to the scupe of work, nnd waive any minor Informalities or irreh'lllarities in proposnls as it deems uppropriate. Please direct ull questions rcgnrdlngthls Notice to the Dislrict Mnnuger's Oflke. Wilfonl Prese1Ye Communltv Development Distlict	• Murilee Giles, Dislricl Manager Mur. 26	oo (26·00097C)
SIGNAGE  • SITE f.URNISHINGS  • MAILBOXES

Customer:
WILFORD PRESERVE CDD
475 WTown Place, STE 114 St Augestine FL 32092
USA

Project Name: CBU REPLACEMENTS

Location:
WILFORD PRESERVE - PHASE 1 821 SYCAMORE WAY
ORANGE PARK FL 32065 USA
Invoice No.:	448967
Invoice Date: 3/25/2026
Payment Terms:
Order No: W000412401
Ordered By: JAY
Purchase Order:
Salesperson: LEE KENNERLY

	

No.	Item	Description
Quantity
Unit Price	Net Price

M002509	MAILBOX-16DOOR DECOR BALL FIN BLK SEQ#
4.000	3,834.00	15,336.00

MAILBOX FLORENCE CSU PEDESTAL 16 DOOR DECORATIVE BALL FINIAL - TRADITIONAL BLACK SEQ NUMBERING PLACARDS

	2.	M002845	MAILBOX-8T6 DECORATIVE BALL FIN BLK
SEQ#
1.000	4,075.00	4,075.00

MAILBOX FLORENCE CSU PEDESTAL 8T6 DECORATIVE BALL FINIAL - TRADITIONAL BLACK SEQ NUMBERING PLACARDS

	2.	L002146	LABOR/INSTALL JACKSONVILLE LOCAL 15-30	1.000	1,250.00	1,250.00

LABOR/ INSTALLATION INSTALL JACKSONVILLE LOCAL 15-30

	2.	M003879	CSU COORDINATION	1.000	0.00	0.00

MAILBOX USPS COORDINATION

51GNAGl: • Sill:. l;UHNISHINCiS • MAILUOXl.:S

No.	Item Remit To:
ONSIGHT INDUSTRIES, LLC 900 CENTRAL PARK DR SANFORD FL 32771
407-830-8861
Description	Quantity	Unit Price	Net Price

Sales Amount:	20,661.00
Sales Tax:	0.00
Prepaid Amount:	10,330,50

Total:	10,330.50

'1911••?? 
Gl!IDfiulIDDf.ri??
9556Historic Mings Road south•Sulte102•Jacksonvllle,Florida 32257·(904) 346-0671·www.Ta?orandWhlte,com
PROFESSIONAL CIVILENGINEERING SERVICES
RECEIVED
By Tara Lee at 2:27 pm, Mar 29, 2026

Wilford Preserve CDD Attn: Bernadette Peregrino District Accountant
Invoice number Date
6436
0311112026
475 West Town Place, Suite 114 St. Augustine, FL 32092
Project 16050,1 WILFORD PRESERVE COD
Invoice Amount:
$1,080.00

Professional Services Rendered through 0310812026. ~PAYMENT TERMS: NET 10 DAYS~ Project Manager: D. Glynn Taylor, P.E. - Principal: D. Glynn Taylor, P.E. *Denotes Hourly Task
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 REPORT-CLOSED	5,000.00	5,000.00	5,000.00	100,00	0.00	
*TEMPORARY SALES TRAILER	0.00	565,00	565,00	0.00	0.00	
ENGINEER'S SUPPLEMENTAL REPORT (LS)-CLOSED	5,000.00	5,000.00	5,000.00	100.00	0,00	
*DISTRICT ENGINEER-HRLY-NTE	60,000.00	118,311.25	119,391.25	198,99	1,080.00	
*CONSTRUCTION  OBSVICERTS-HRLY-NTE	75,000.00	117,810.18	117,810.18	157,08	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	
*BOUNDARY AMENDMENT PHASE- HRLY	0.00	0.00	0.00	0,00	0.00	
*PROJECT ADMIN. & COORDINATION-HRLY-NTE	10,000.00	15,271.25	15,271.25	152.71	0.00	
REtMBURSABLES	0.00	10,393,07	10,393,07	0.00	0.00	
Total	189,200.00	349,539.50	350,619.50	185,32	1,080.00	

*District Englneer-HRL Y-NTE

BIiied
	Units	Amount
D. Glynn Taylor, P.E.	2.00	330.00
ear
Richard "JJ" Edwards	6.00	750,00
Provide Louis with the ACOE Permit to submit to/he permit for transfer to the COD Review PLOM information for the Violeta required from the District Engineer.
Coordinate with DFH regading the PLOM information.
Review code for additinal slgnage to implemented at the speed tables onslte. Review Lot 728 Fence Plan for COD Manager.

Phase subtotal ----
1,080.00

subtotal	8.00	1,080.00

WIiford Preserve COD
Project 16060,1 WILFORD PRESERVE CD□
Invoice number Date
6436
03/11/2026

Invoice total L..l	1_.o_ao_._00_,I