Meadow Pointe III Community Development District

Board of Supervisors’ Regular Meeting
May 19, 2021

District Office:
5844 Old Pasco Road, Suite 100
Pasco, Florida 33544
813.994.1615

www.meadowpointe3cdd.org

MEADOW POINTE III
COMMUNITY DEVELOPMENT DISTRICT AGENDA
At the Meadow Pointe III Clubhouse, located at 1500 Meadow Pointe Blvd, Wesley
	Chapel, FL 33543.		
District Board of Supervisors	Michael Hall Paul Carlucci	Chairman
Vice Chairman	
	John Johnson Rick Daddio Glen Aleo	Assistant Secretary Assistant Secretary Assistant Secretary	
District Manager	Aimee Brandon	Rizzetta & Company, Inc.	
District Attorney	Mark	Straley/ Vivek Babbar		
		Straley, Robin, & Vericker	
District Engineer	Tonja Stewart	Stantec Consulting Services, Inc.	

All Cellular phones and pagers must be turned off while in the clubhouse.

The Audience Comment portion of the agenda is where individuals may make comments on matters that concern the District. Individuals are limited to a total of three
(3) minutes to make comments during this time.

Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this meeting/hearing/workshop is asked to advise the District Office at least forty-eight (48) hours before the meeting/hearing/workshop by contacting the District Manager at (813) 533-2950. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1- 1, or 1-800-955-8771 (TTY) 1-800-955-8770 (Voice), who can aid you in contacting the District Office.

A person who decides to appeal any decision made at the meeting/hearing/workshop with respect to any matter considered at the meeting/hearing/workshop is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made including the testimony and evidence upon which the appeal is to be based.

MEADOW POINTE III COMMUNITY DEVELOPMENT DISTRICT
5844 Old Pasco Road, Suite 100, Wesley Chapel, FL 33544 - 813-994-1001
meadowpointe3CDD.org

Board of Supervisors	May 12, 2021
Meadow Pointe III Community Development District

AGENDA

Dear Board Members:

The 2nd audit committee and regular meetings of the Board of Supervisors of the Meadow Pointe III Community Development District will be held on Wednesday, May 19, 2021 at 6:30 p.m., to be held at the Meadow Pointe III Clubhouse, located at 1500 Meadow Pointe Blvd, Wesley Chapel, FL 33543. The following is the agenda for this meeting:

AUDIT COMMITTEE MEETING

CALL TO ORDER/ROLL CALL
BUSINESS ADMINISTRATION
Ranking of Audit Proposals Received
Grau & Associates	Tab 1
Berger, Toombs, Elam, Gaines & Frank	Tab 2
Carr, Riggs & Ingram CPAs and Advisors	Tab 3
ADJOURNMENT

BOARD OF SUPERVISORS MEETING

CALL TO ORDER
PLEDGE OF ALLEGIANCE
AUDIENCE COMMENTS ON AGENDA ITEMS
STAFF REPORTS
Community Deputy
Aquatics Update
Presentation of April Waterway Inspection Report	Tab 4
Landscape Update
Review of April Inspection Report & Responses	Tab 5
Review of April Pond Report	Tab 6
Amenity Management
Presentation of April Report	Tab 7
District Engineer
Consideration of ACPLM Proposals	Tab 8
District Counsel
District Manager
Announcement of Registered Voters	Tab 9
BUSINESS ITEMS
Consideration of Audit Committee’s Recommendation for Ranking of Proposals for Audit Services and
Award of Contract.
Consideration of FY 2021-2022 Proposed Budget

Meadow Pointe III Community Development District
May 12, 2021 Agenda
Continued

(under separate cover)
Consideration of Resolution 2021-04, Approving the
Proposed Budget and Setting a Public Hearing Date	Tab 10
Consideration of Yellowstone Proposals for Street Trees	Tab 11
Consideration of Yellowstone Tennis Court Proposal	Tab 12
Consideration of Yellowstone Annual
Summer Mix Proposal	Tab 13
Consideration of SAAS Proposal for Wrencrest
Gate Repair/Replacement	Tab 14
Consideration of CRT Services Proposals	Tab 15
BUSINESS ADMINISTRATION
Consideration of Minutes of Board of Supervisors’
Regular Meeting held on April 21, 2021	Tab 16
Consideration of Minutes of Board of Supervisors’
1st Audit Meeting held on April 21, 2021	Tab 17
Consideration of the Operations & Maintenance
Expenditures for April 2021	Tab 18
SUPERVISOR REQUESTS AND AUDIENCE COMMENTS
ADJOURNMENT

We look forward to seeing you at the meeting. In the meantime, if you have any questions, please do not hesitate to call us at (813) 933-5571.

Sincerely,
Aimee Brandon Aimee Brandon District Manager

Tab 1

Proposal to Provide Financial Auditing Services:
MEADOW POINTE III
COMMUNITY DEVELOPMENT DISTRICT

Proposal Due: May 12, 2021 12:00PM

Submitted to:
Meadow Pointe III
Community Development District c/o District Manager
5844 Old Pasco Road, Suite 100 Wesley Chapel, FL 33544

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

Table of Contents

PAGE

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

May 12, 2021

Meadow Pointe III Community Development District c/o District Manager
5844 Old Pasco Road, Suite 100 Wesley Chapel, FL 33544

Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2021, with an option for four additional annual renewals.

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

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

Why Grau & Associates:

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

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

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

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

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

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

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

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

Grau’s Focus and Experience

Our Team

3	11	2

Services Provided

Partners	Professional Administrative

9/13

Auditors are
CPAS	Year founded

Staff

Professionals

297

Community Development Districts Served

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

9
Professional Groups

AICPA | FICPA | GFOA | FASD | FGFOA

Flu
FICPA Peer Review Program
AdrJdnlstered h Florld11
b The Florida Ins.ti ule of CPA.s

Paer Revlaw

Pl'OCJrmn

AICPA Pllilr Ruview Program
Administered fn Flo! da
by lhe Flnrlda lnstJlute of CPAs

February 20, 2020

Antonio   Grau Grau & Asso ciates
951 Yam ato Rd Ste 280
B oca Raton, FL 33431-1809

Dear Antonio Grau:

It is my pleas ure to notify you tl1at ori February 20, 2020, the Florida Peer Rev iew Committee accepted the report on the most recent   Sy stem Review of you r firm . Th e due date for your next review is   December 31, 2022. T his is the date by which all review docum ent s should be com pleted and submi tted to the administering entity

As you know, the rep ort had a peer rev iew rating of pa ss The Committee asked me to convey it s congratulation s to the firm.

Thank you for your cooperati on

P eer Review Team
Fl CPA Peer Rev iew Committee paul@ficp a.org
800-342-3197 ext. 251

Florida In stitute of CPAs

cc Daniel H evia , R acquel M cIntosh

Firm Number : 900004390114	Rev iew Number    571202

Firm & Staff Experience

GRAU AND ASSOCIATES COMMUNITY
DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY

OTHER
19

PFM
12

WRATHELL
30

GMS
78

INFRAMARK
38

SDS
60

RIZZETTA
47

MERITUS
23

Profile Briefs:

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

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

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

YOUR ENGAGEMENT TEAM

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

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

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

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

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

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	St. Lucie West Services District
Dunes Community Development District	Ave Maria Stewardship Community District Fishhawk Community Development District (I,II,IV)	Rivers Edge II Community Development District Grand Bay at Doral Community Development District	Bartram Park Community Development District Heritage Harbor North Community Development District	Bay Laurel Center 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

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

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

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

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

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

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

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

Professional Associations/ Memberships
American Institute of Certified Public Accountants Florida Institute of Certified Public Accountants

Professional Education (over the last two years)
Course
Government Accounting and Auditing Accounting, Auditing and Other
Total Hours

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

FICPA State & Local Government Committee FGFOA Palm Beach Chapter

Hours
38
56
94 (includes of 4 hours of Ethics CPE)

References

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

 Dunes Community Development District	

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

 Two Creeks Community Development District	

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

  Journey’s End Community Development District	

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

Specific Audit Approach

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

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

PHASE I:
Preliminary Planning

PHASE II:
Execution of the Audit Plan

PHASE III:
Completion and Delivery

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

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

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

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

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

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

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

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

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

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

Is the recommendation cost effective?

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

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

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

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

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

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

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2021-2025 are as follows:

    Year Ended September 30,		 	Fee		
2021	$3,200	
2022	$3,300	
2023	$3,400	
2024	$3,500	
2025	$3,600	
TOTAL (2021-2025)	$17,000	

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

Supplemental Information

	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 Mosquito Control District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Waste Water Treatment District					9/30	
Lake Padgett Estates Independent District					9/30	
Lake Worth Drainage District					9/30	
Lealman Special Fire Control District					9/30	
Loxahatchee Groves Water Control District					9/30	
Old Plantation Control District					9/30	
Pal Mar Water Control District					9/30	
Pinellas Park Water Management District					9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
Sanibel Fire and Rescue District					9/30	
South Central Regional Wastewater Treatment and Disposal Board					9/30	
South-Dade Venture Development District					9/30	
South Indian River Water Control District					9/30	
South Trail Fire Protection & Rescue District					9/30	
Spring Lake Improvement District					9/30	
St. Lucie West Services District					9/30	
Sunshine Water Control District					9/30	
West Villages Improvement District					9/30	
Various Community Development Districts (297)					9/30	
TOTAL	333	5	3	328		

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	 Fixed asset records
Development of budgets	 Cost reimbursement
Organizational structures	 Indirect cost allocation
Financing alternatives	 Grant administration and compliance
IT Auditing

ARBITRAGE

The federal government has imposed complex rules to restrict the use	Current

of tax-exempt financing. Their principal purpose is to eliminate any

73 Arbitrage

significant arbitrage incentives in a tax-exempt issue. We have	Calculations determined the applicability of these requirements and performed the
rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

We look forward to providing Meadow Pointe III 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.

Tab 2

MEADOW POINTE III 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:

J. W. Gaines, CPA, Director

DATE OF PROPOSAL:

May 12, 2021

TABLE OF CONTENTS

DESCRIPTION OF SECTION	PAGE
Letter of Transmittal	1-2
Profile of the Proposer
Description and History of Audit Firm	3
Professional Staff Resources	4-5
Ability to Furnish the Required Services	5
Arbitrage Rebate Services	6
Governmental Auditing Experience	7-16
Fee Schedule	17
Scope of Work to be Performed	17
Resumes	18-33
Peer Review Letter	34
Instructions to Proposers	35-36
Evaluation Criteria	37

May 12, 2021

Meadow Pointe III Community Development District Rizzetta & Company, Inc.
5844 Old Pasco Road, Suite 100 Wesley Chapel, FL 33544

Dear District Manager:

Thank you very much for the opportunity to present our professional credentials to provide audit services for Meadow Pointe III 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 Meadow Pointe III Community Development District. We will provide you with top quality, responsive service.

Experience

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; “Government Auditing Standards” issued by the Comptroller General of the United States; the provisions of the Single Audit Act, Subpart F of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 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.

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Meadow Pointe III Community Development District May 12, 2021

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. J. W. Gaines is the person authorized to make representations for the firm.

Thank you again for the opportunity to submit this proposal to Meadow Pointe III Community Development District.

Very truly yours,

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

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PROFILE OF THE PROPOSER
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 71 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 71 year 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 currently, we are the independent auditors for St. Lucie County since 2002, and for 38 of the 42 years that the county has been audited by CPA firms. 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 75 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.

Professional Staff Resources

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has a total of
32 professional and administrative staff (including 14 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)	5	
Principals (CPA)	1	
Managers (CPA)	1	
Senior/Supervisor Accountants (2 CPA’s)	3	
Staff Accountants (1 CPA)	9	
Computer Specialist	1	
Paraprofessional	8	
Administrative	  4	
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.

Principal – A principal is a partner/director in training. He has been a manager for several years and possesses the technical skills to act as the auditor–in-charge. A principal has no financial interest in the firm.

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

Professional Staff Resources (Continued)

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 Meadow Pointe III 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:

AuSection 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 69 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.

ADDITIONAL SERVICES PROVIDED

Arbitrage Rebate Services

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL also provides arbitrage rebate compliance and related services to governmental issuers. The Tax Reform Act of 1986 requires issuers of most tax-exempt obligations to pay (i.e., “rebate”) to the United States government any arbitrage profits. Arbitrage profits are earnings on the investment of bond proceeds and certain other monies in excess of what would have been earned had such monies been invested at a yield equal to the yield on the bonds.

Federal tax law requires that interim rebate calculations and payments are due at the end of every fifth bond year. Final payment is required upon redemption of the bonds. More frequent calculations may be deemed advisable by an issuer’s auditor, trustee or bond counsel or to assure that accurate and current records are available. These more frequent requirements are usually contained in the Arbitrage or Rebate Certificate with respect to the bonds.

Our firm performs a comprehensive rebate analysis and includes the following:

Verifying that the issue is subject to rebate;
Calculating the bond yield;
Identifying, and separately accounting for, all “Gross Proceeds” (as that term is defined in the Code) of the bond issue, including those requiring analysis due to “transferred proceeds” and/or “commingled funds” circumstances;
Determining what general and/or elective options are available to Gross proceeds of the issue;
Calculating the issue’s excess investment earning (rebate liability), if any;
Delivering appropriate documentation to support all calculations;
Providing an executive summary identifying the methodology employed, major assumptions, conclusions, and any other recommendations for changes in recordkeeping and investment policies;
Assisting as necessary in the event of an Internal Revenue Service inquiry; and,
Consulting with issue staff, as necessary, regarding arbitrage related matters.

GOVERNMENTAL AUDITING EXPERIENCE

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has been practicing public accounting in Florida for 69 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 900 community development districts, and over 1,800 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 31 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 fifty 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

Terracina Community Development	Gateway Community Development District		District
Jeff Walker, Special District Services	Stephen Bloom, Severn Trent Management (561) 630-4922	(954) 753-5841

The Reserve Community Development District	Port of the Islands Community Development
District
Darrin Mossing, Governmental Management	Cal Teague, Premier District Management Services LLC
(407) 841-5524	(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	Office of the Medical Examiner, District 19

Florida Inland Navigation District	Rupert J. Smith Law Library of St. Lucie County
Fort Pierce Farms Water Control
District	St. Lucie Education Foundation

Indian River Regional Crime	Seminole Improvement District Laboratory, District 19, Florida
Troup Indiantown Water
Viera Stewardship District		Control District Current or Recent Single Audits,
St. Lucie County, Florida	Gateway Services Community Development
Early Learning Coalition, Inc.	District Treasure Coast Food Bank, Inc.

Members of our audit team have acquired extensive experience from performing or participating in over 2,100 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

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

We propose the fee for our audit services described below to be $3,460 for the years ended September 30, 2021, 2022, and 2023, and $3,590 for the years ended September 30, 2024 and 2025. The fee is contingent upon the financial records and accounting systems of Meadow Pointe III 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 Meadow Pointe III Community Development District as of September 30, 2021, 2022, 2023, 2024, and 2025. 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.

J. W. Gaines, CPA, CITP
Director – 41 years

Education
Stetson University, B.B.A. – Accounting

Registrations
Certified Public Accountant – State of Florida, State Board of Accountancy
Certified Information Technology Professional (CITP) – American Institute of Certified Public Accountants

Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Affiliate member Government Finance Officers Association
Past President, Vice President-Campaign Chairman, Vice President and Board Member of United Way of St. Lucie County, 1989 - 1994
Past President, President Elect, Secretary and Treasurer of the Treasure Coast Chapter of the Florida Institute of Certified Public Accountants, 1988 - 1991
Past President of Ft. Pierce Kiwanis Club, 1994 - 95, Member/Board Member since 1982
Past President, Vice President and Treasurer of St. Lucie County Chapter of the American Cancer Society, 1980 -1986
Member of the St. Lucie County Chamber of Commerce, Member Board of Directors, Treasurer, September 2002 - 2006, Chairman Elect 2007, Chairman 2008, Past Chairman 2009
Member Lawnwood Regional Medical Center Board of Trustees, 2000 – Present, Chairman 2013 - Present
Member of St. Lucie County Citizens Budget Committee, 2001 – 2002
Member of Ft. Pierce Citizens Budget Advisory Committee, 2010 – 2011
Member of Ft. Pierce Civil Service Appeals Board, 2013 - Present

Professional Experience
Miles Grant Development/Country Club – Stuart, Florida, July 1975 – October 1976
State Auditor General’s Office – Public Accounts Auditor – November 1976 through September 1979
Director - Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for numerous government and nonprofit audits.
Over 30 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance audits.   Mr. Gaines has been involved in all phases of the audits listed on the preceding pages.

J. W. Gaines, CPA, CITP (Continued)
Director

Continuing Professional Education
Has participated in numerous continuing professional education courses provided by nationally recognized sponsors over the last two years 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

David S. McGuire, CPA, CITP Accounting and Audit Principal – 18 years Accounting and Audit Manager – 4 years Staff Accountant	– 11 years
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)
Accounting and Audit Principal

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

David F. Haughton, CPA
Accounting and Audit Manager – 30 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.

Matthew Gonano, CPA
Senior Staff Accountant – 10 years

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.

Paul Daly
Staff Accountant – 9 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.

Melissa Marlin
Senior Staff Accountant – 7 years

Education
Indian River State College, A.A. – Accounting
Florida Atlantic 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
Mrs. Marlin participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Mrs. Marlin is currently studying to pass the CPA exam.

Bryan Snyder
Staff Accountant – 5 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.

Maritza Stonebraker
Staff Accountant – 4 years

Education
Indian River State College, B.S.A. – Accounting

Professional Experience
Staff Accountant beginning her professional auditing career with Berger, Toombs, Elam, Gaines, & Frank.

Continuing Professional Education
Mrs. Stonebraker participates in numerous continuing education courses and plans on acquiring her CPA.
Mrs. Stonebraker is currently studying to pass the CPA exam.

Jonathan Herman, CPA
Senior Staff Accountant – 7 years

Education
University of Central Florida, B.S. – Accounting
Florida Atlantic University, MACC

Professional Experience
Accounting graduate with five years experience with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

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

Sean Stanton, CPA
Staff Accountant – 4 years

Education
University of South Florida, B.S. – Accounting
Florida Atlantic University, M.B.A. – Accounting

Professional Experience
Staff accountant with Berger, Toombs, Elam, Gaines, & Frank auditing governmental and non-profit entities.

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

Taylor Nuccio
Staff Accountant – 3 years

Education
Indian River State College, B.S.A. – Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Nuccio participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Ms. Nuccio is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam.

Kirk Vasser
Staff Accountant – 1 year

Education
Indian River State College, B.S.A. – Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Vasser participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Mr. Vasser is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam.

Madison Ballash
Staff Accountant – 1 year

Education
Indian River State College, B.S.A. – Accounting (May 2020)

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Ballash participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Ms. Ballash is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam.

MEADOW POINTE III COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS

District Auditing Services for Fiscal Years Ending September 30, 2021, 2022, 2023, 2024, 2025
Pasco County, Florida

INSTRUCTIONS TO PROPOSERS

SECTION 1. DUE DATE. Sealed proposals must be received no later than May 12, 2021, at 12:00 p.m., at the office of the District Manager, Rizzetta & Company, Inc., located at 5844 Old Pasco Road, Suite 100, Wesley Chapel, FL 33544, (813) 994-1001. Proposals will be publicly opened at that time.

SECTION 2. FAMILIARITY WITH THE LAW. By submitting a proposal, the Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations.

SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District.

SECTION 4.   SUBMISSION   OF   ONLY   ONE   PROPOSAL.   Proposers   shall   be
disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization.

SECTION 5. SUBMISSION OF PROPOSAL. Submit one (1) copy of the Proposal Documents, and other requested attachments at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title “Auditing Services – Meadow Pointe III Community Development District” on the face of it, as well as (1) digital copy sent to abrandon@rizzetta.com cc: sgillis@rizzetta.com.

SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety (90) days.

SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the Evaluation Criteria Sheet and a proposal with all required documentation pursuant to Section 12 of these instructions (the “Proposal Documents”).

SECTION 8. PROPOSAL. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith.

SECTION 9. BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District.

SECTION 10. CONTRACT AWARD. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a Contract (engagement letter) with the District.

SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of District’s limited waiver of liability contained in section 768.28, Florida Statutes, or any other statute or law.

SECTION 12. MISCELLANEOUS. All proposals shall include the following information in addition to any other requirements of the proposal documents.

List position or title of all personnel to perform work on the District audit. Include resumes for each person listed; list years of experience in present position for each party listed and years of related experience.

Describe proposed staffing levels, including resumes with applicable certifications.

Three references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference, as well as a name, address and phone number of a contact person.

The lump sum cost of the provision of the services under the proposal.

SECTION 13. PROTESTS. Any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) hours after the receipt of the proposed contract documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid plans, specifications or contract documents.

SECTION 14. EVALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the Evaluation Criteria Sheet, contained within the Proposal Documents.

AUDITOR SELECTION EVALUATION CRITERIA

Ability of Personnel.	(25 Points)

(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 work load; proposed staffing levels, etc.)

Proposer’s Experience.	(25 Points)

(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.)

Understanding of Scope of Work.	(25 Points)

Extent to which the proposal demonstrates an understanding of the District’s needs for the services requested.

Ability to Furnish the Required Services.	(25 Points)

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).

Total	(100 Points)

Tab 3

Professional Services Proposal for
Meadow Pointe III Community Development District

May 05, 2021

Proposer
Carr, Riggs & Ingram CPAs and Advisors
500 Grand Blvd., Suite 210 Miramar Beach, FL 32550 Phone: 850.837.3141
Fax: 850.654.619

Submitted by Stephen C. Riggs, IV Engagement Partner SCRiggs@CRIcpa.com

Dear Meadow Pointe III Community Development District:

Carr, Riggs & Ingram, LLC (CRI) appreciates the opportunity to propose on auditing services to Meadow Pointe III Community Development District. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. We pride ourselves on getting to know our clients and illuminating solutions by providing innovative ideas to move them from compliance to providing them a competitive advantage.

Investment in You. We believe in developing long-term, mutually beneficial relationships and quickly demonstrating value with a fee structure and service solutions that provide immediate and continued savings. Our investment starts on “Day 1” as your assigned team begins with our proven, streamlined process that minimizes your time and disruption during the service provider change and continues throughout the relationship.

Dedicated Team. CRI’s team consists of more than 1,900 professionals, which allows us to tailor your service team by aligning their industry, service, and specialty skills with your needs. Our dedicated teams deliver the highest level of business acumen and knowledge to your organization; our commitment to consistent staffing allows you to maximize savings and remain focused on your needs.

Equilibrium. CRI delivers big firm expertise with small firm service. Of approximately 45,000 public accounting firms in the United States, CRI currently ranks in the top 25. Additionally, as a part of PrimeGlobal, an association of independent accounting firms, we have access to international resources as – and when – needed. Leveraging these resources while maintaining local decision-making authority means that simplified solutions are only a phone call away. And we believe that’s the best of both worlds for our clients.

Active Partner Participation. Collectively, our partners deliver expertise derived from more than 7,500 years of business experience. With this level of talent, we thoughtfully choose a partner that aligns with your business’ needs and industry. Our hands-on, working partners “show up” to convey our genuine commitment to your success. They strive to earn trusted advisor roles by digging in, proactively learning your business, and producing long-term value for you.

Simplified Solutions. While our 500+ cumulative partner certifications is an impressive statistic, success is measured by translating complex concepts into client solutions. While accounting is the language of business, we’re here to decipher the jargon and help you make educated decisions. CRInnovate embraces agility and invention.

The CRI vSTAR™ process, our initiative delivering a virtual audit, is designed to provide you with maximized efficiencies, reduced workload, and an improved experience.

We welcome the opportunity to demonstrate to you the same teamwork, expertise, innovation, and responsiveness that have made us one of the fastest growing public accounting firms in the United States. Again, we appreciate your consideration.

Sincerely,

Stephen C. Riggs, IV Engagement Partner
Carr, Riggs & Ingram, LLC

TABLE OF CONTENTS

YOUR NEEDS	
UNDERSTANDING & MEETING YOUR NEEDS	4	
YOUR SERVICES & FEES		
YOUR SERVICES & FEES	5	
YOUR CHOICE: CRI		
FIRM PROFILE	6	
GOVERNMENT CREDENTIALS	7	
RELEVANT EXPERIENCE	8	
YOUR SOLUTION TEAM	9	
DELIVERING QUALITY TO YOU	15	
WORKING TOGETHER: OVERVIEW		
SHARING CRI'S VALUES WITH YOU	16	
TRANSITIONING YOU	17	
CRI'S GLOBAL RESOURCES	18	
JOIN OUR CONVERSATION	19	
WORKING TOGETHER: DETAILS		
CRI AUDIT FRAMEWORK	20	
CRI AUDIT APPROACH	22	
APPENDIX		
APPENDIX A - RFP DOCUMENTS	24	

UNDERSTANDING & MEETING YOUR NEEDS

From the RFP or during our recent visit with your team, we understood your team to express the following needs, requests, and/or issues. We’ve detailed our proposed solutions below and are happy to discuss other related projects as they arise and upon request.

	NEEDS & ISSUES	SOLUTIONS & SERVICES	
Technical

Relational	The District is required to have independent audits performed on its financial statements.

The District’s Board of Supervisors and management expect open and
continuous communication with their CPA firm in order to avoid surprise findings at the end of the audit.	Perform external audit services in accordance with auditing standards generally accepted in the United States of America (GAAS), in order to express an opinion on the Meadow Pointe III Community Development District’s financial statements.

Communicate contemporaneously and directly with
management regarding the results of our procedures.

Anticipate and respond to concerns of
management and/or the Audit Committee (if/when formed).	

YOUR SERVICES AND FEES
We value creating mutually rewarding, long-term relationships with our clients. Our goal is to provide high quality, responsive service that yields returns far greater than your investment in our professional fees. Please find below our proposal of fees to provide the requested services for the upcoming fiscal years.

SERVICE	CRI FEES 2021	CRI FEES 2022	CRI FEES 2023	CRI FEES 2024	CRI FEES 2025	
Perform external audit services in accordance with auditing standards generally accepted in the United States of America (GAAS)	$5,600	$5,750	$5,900	$6,050	$6,200	

If Meadow Pointe III Community Development Districtrequests additional services outside of this proposal, professional fee hourly rates are as follows, but may be negotiated depending on the project request:

CLASSIFICATION	HOURLY RATE	
Partner	$325	
Manager	$225	
Senior	$150	
Staff	$110	
IT Specialist	$400	
Fraud Specialist	$400	

Our professional fees are based on the key assumptions that Meadow Pointe III Community Development District will:
Ensure that the predecessor’s work papers will be made available for timely review.
Make available documents and work papers for review at Meadow Pointe III Community Development District's headquarters location, although we may choose to review at alternate locations.
Prepare certain schedules and analyses and provide supporting documents as requested.
Assist us in obtaining an understanding of the accounting systems of Meadow Pointe III Community Development District.
Not experience a significant change in business operations or financial reporting standards.

CRI FIRM PROFILE

FOU OED I	1997
a 1900+

10	TES

300+

■■

■

25+	AR ET

SERVICES
Accounting & Auditing Adv1_ory

PROFESSIONALS	PARTNERS

•

TOP 25 CPA FIRM
( as ranked by Acco unting Today)

Bu ines:, St1pport & Tran ilCtron­ Business Tax
Employee Benefit Plans Governance, Risk & Assurance lnd1v1dual Tax & Planning
IT Audits & Assurance

INDUSTRY EXPERTISE
Captive Insurance
Construction Financial Institut ions

100,000+
CLIENTS

CRI FIRM VALUES:
CLIENT SERVICE. RESPECT . INTEGRITY.

20+ YEARS
OF CONSISTENT GROWTH SINCE FORMATION

U NY I EL DI NG INTEG R ITY

Governments Healthcare
lns trl ul ronal Real Estate Insurance
Manufacturing & D1stribut1on
Nonprofits

CRI FAMILY OF COMPANIES
·U Auditwerx
111    CRI Advanced Analytics

n CRI Capital Advisors CRI Solutions Group
CRI TPA Services
Level Four Advisory Services
?	Paywerx
» Preferred Legacy Trust

Audit and Consulting Services for
500+ governmental

totaling $26 Billion

entities with annual revenues

Governmental Partner Designations
Includin g: CPA , CGFM, CITP, CFE, CMA , CISA , CGE IT, CTGA , CFF, CGMA, and CGAP

CLIENTS WITH ANNUAL
REVENUES UP TO:

230+single audits performed annually
Consulting and other agreed upon

1 5 0 + goverment entities

procedures engagements for

Single Audit Resource Center's Award for Excellence in Knowledge, Val ue, and Overall Client Satisfaction

e
c+)

Member of AICPA's Government Audit Quality Center

80+ School Districts
$1.1 Billion
11O+ Municipalities
$1.8 Billion
75+ Agencies/Authorities
$3 Billion

■

GOVERNMENT CREDENTIALS	■■

RELEVANT EXPERIENCE

CRI delivers a depth of resources that ensures our understanding of your challenges and innovative solutions for overcoming them. Our team’s combined experience is derived from providing audit, tax, consulting, and accounting outsourcing services. We parlay this vast experience and derived best practices into proven solutions that benefit you. Below we share specific, relevant client references; we encourage you to consult with them.

RELATIONSHIP	TIMELINE	SERVICE DESCRIPTION	RELEVANT POINTS TO CONSIDER	
Rizzetta & Company Shawn Wildermuth 3434 Colwell Avenue
Suite 200
Tampa, FL 33614
813.933.5571	2006 – Present	Annual Financial Statement Audits of Multiple CDDs	Client service experience
	Responsiveness to client needs
Long-term relationship
CDD management co.	
GMS, LLC
Dave DeNagy
14785 Old St. Augustine Road
Suite 4
Jacksonville, FL 32258
904.288.9130	2006 – Present	Annual Financial Statement Audits of Multiple CDDs	Client service experience
Responsiveness to client needs
Long-term relationship
CDD management co.	
Wrathell, Hunt & Associates, LLC
Jeffrey Pinder 2300 Glades Road Suite 410W
Boca Raton, FL 33431 561.571.0010	2006 – Present	Annual Financial Statement Audits of Multiple CDDs	Client service experience
Responsiveness to client needs
Long-term relationship
CDD management co.	
PFM Group Consulting, LLC Jennifer Glasgow
12051 Corporate Blvd.
Orlando, FL 32817
407.382.3256	2007 – Present	Annual Financial Statement Audits of Multiple CDDs	Client service experience
Responsiveness to client needs
Long-term relationship
CDD management co.	

Stephen Riggs, IV
Engagement Partner
SCRiggs@CRIcpa.com 850.337.3548 | Direct

Representative Clients
Community Development Districts
Condominium and Homeowner Associations
County and Local Governments
Non-Profit Organizations
Privately-held corporations

Experience
Stephen has over 17 years accounting and audit experience, including three years with the international public accounting firm, Ernst & Young, LLP. His experience includes numerous clients in industries including governmental, not-for-profit, healthcare, SEC and privately held corporations.

Stephen is licensed to practice as a certified public accountant in Florida. He is a member of the State and local Governmental section of the Florida Institute of Certified Public Accountants and exceeds all continuing professional education requirements related to Government Auditing Standards.

He is currently a partner on engagements for many special districts in the State of Florida, including community development districts, fire districts and school districts. In addition to his public accounting experience, Stephen has served on the Board of Directors for a Community Development District and a non-profit organization.

Education, Licenses & Certifications
Masters of Accountancy, University of West Florida
BA, Economics, University of Florida
Certified Public Accountant

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Past President, Emerald Coast Chapter of Florida Institute of Certified Public Accountants (FICPA)

Jonathan Hartness
Concurring Partner
JHartness@CRIcpa.com 850.337.3569 | Direct

Representative Clients
Community Development Districts
Condominium and Homeowner Associations

Experience
Jonathan has over 12 years of auditing and accounting experience with CRI. He is responsible for audits, reviews and compilations of local governmental entities, condominium and homeowner associations, and non-public companies.

Jonathan is licensed to practice as a Certified Public Accountant in Florida. He is a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. He exceeds all continuing professional education requirements related to Government Auditing Standards.

Jonathan currently supervises engagements for many governmental entities in the State of Florida including community development districts. He is active in our firm’s governmental industry line as well as our condominium and homeowner association practice. Jonathan is an integral part of our community development district practice.

Education, Licenses & Certifications
MAcc, Accounting, University of West Florida
Certified Public Accountant
Community Association Manager (CAM), Licensed in Florida

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)

K. Alan Jowers
Consulting Partner
AJowers@CRIcpa.com 850.337.3213 | Direct

Representative Clients
Santa Rosa County District School Board
Okaloosa Gas District
Santa Rosa Island Authority
Pasco County
Okaloosa County District School Board
Pinellas County School District
Celebration Community Development District
Hammock Bay Community Development District
Amelia National Community Development District

Experience
Alan has over 25 years of experience in public accounting primarily with financial statement assurance engagements. His practice includes local governmental entities, condominium and homeowner associations, non-profit organizations, and nonpublic companies. He currently has direct engagement responsibility for a significant number of audits throughout the state of Florida.

Alan is licensed to practice as a certified public accountant in Florida and Georgia. He is a member of the Board of Directors of the Florida Institute of Certified Public Accountants (FICPA), has been an active member of the FICPA's State and Local Governmental Committee, and is a past chair of its Common Interest Realty Association Committee. He is also active in the Panhandle Chapter of the Florida Governmental Finance Officers Association (FGFOA) and is a former member of the FGFOA's statewide Technical Resource Committee.

Education, Licenses & Certifications
Masters of Accountancy, University of Alabama
BS, Accounting, Florida State University
Certified Public Accountant

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA) - member of the Board of Governors
Governmental Finance Officers Association (GFOA)
Florida Governmental Finance Officers Association (FGFOA)

Grace Hartness
Senior Manager
GHartness@CRIcpa.com 850.337.3243 | Direct

Representative Clients
Community Development Districts
Condominium and Homeowner Associations
Utility Services
School Districts
County and Local Governments
Non-Profit Organizations

Experience
Grace has over 12 years accounting and audit experience with CRI. She has worked on several major construction companies, government entities, community development districts, condominium and homeowner associations and non-profit organizations. In addition, she has been involved in special audit projects for the Miami-Dade Airport Authority. Grace is licensed to practice as a certified public accountant in Florida and exceeds all continuing professional education requirements related to Government Auditing Standards. In addition, Grace fluently speaks several languages including French and Arabic. Grace currently supervises engagements for many special districts in the State of Florida
including community development districts and school districts. She is active in our firm’s condominium and homeowner association practice. Grace started with CRI in August 2006, upon completion of her master’s degree, and was promoted to manager in 2011.

Education, Licenses & Certifications
MAcc, Accounting, University of West Florida
Certified Public Accountant
Community Association Manager (CAM), Licensed in Florida

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Accounting & Financial Women’s Alliance (AFWA)

Chad Branson
Senior Manager
CBranson@CRIcpa.com 850.337.3226 | Direct

Representative Service Areas
Local Governments including Water and Sewer Organizations and Fire Districts
School Districts including Foundations
Nonprofit Organizations

Representative Clients (including previous clients)
School Districts - Pinellas County, Okaloosa County, Pasco County, Santa Rosa County
Florida Office of Early Learning Coalition
Florida Department of Elder Affairs
Fire Districts -Destin, Ocean City, North Bay
Utilities - Regional Utilities,Midway Water Systems, Inc.,Emerald Coast Utilities Authority
Escambia County

Experience
Chad Branson has over 17 years of experience in public accounting, with practice concentrations in auditing governmental, nonprofit and for profit entities. Chad has accumulated experience throughout his career in Federal and Florida Single Audit Acts compliance monitoring and auditing. During his career he has supervised and managed audit engagements for a wide variety of governmental and nonprofit organization clients.In addition, he has performed internal audit work, information technology general controls testing, forensic investigations, and risk assessments for governmental entities.

Chad has been with Carr, Riggs and Ingram, LLC since 2005.

Education, Licenses & Certifications
Bachelor and Master of Accountancy – University of Mississippi, Oxford MS
Certified Public Accountant (CPA) – Licensed in Florida and Mississippi
Community Association Manager (CAM) – Florida
Certified Information Technology Professional – AICPA

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Emerald Coast Chapter (FICPA) Board
Florida Governmental Finance Officers Association (FGFOA)

Lauren Villarreal
Supervising Senior
LVillarreal@CRIcpa.com 850.337.3223 | Direct

Representative Service Areas
Community Development Districts
Condominium and Homeowner Associations
Employee Benefit Plans
County and Local Governments
Non-Profit Organizations

Experience
Lauren has four years auditing and accounting experience in the Destin office of CRI. She is an audit supervising senior with primary responsibility for fieldwork and reporting on audits of clients in a variety of industries including local governmental and non-profit entities as well as employee benefit plans and commercial businesses. She is currently the in-charge auditor for over a dozen community development districts with several CDD management companies in the State of Florida.

Lauren is licensed to practice as a Certified Public Accountant in Florida. She is a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. She exceeds all continuing professional education requirements related to Government Auditing Standards.

Lauren currently supervises engagements for many governmental entities in the State of Florida including community development districts and other special governments. She is active in our firm’s governmental industry line as well as the condominium and homeowner association practice. In addition, Lauren has accumulated experience in Federal and Florida Single Audit Acts compliance monitoring and auditing. Lauren has performed several single audits of federal grants under OMB Circular A-133.

Education, Licenses & Certifications
BS, Accounting, Florida State University
BS, Business Administration, Florida State University
Certified Public Accountant
Community Association Manager (CAM), Licensed in Florida

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)

DELIVERING QUALITY TO YOU

AUDIT METHODOLOGY
Our audit, tax, consulting, and client accounting services documentation is maintained electronically. Compliance with our methodology is regularly reviewed and evaluated as part of our internal quality program, which is further discussed in this section under INTERNAL QUALITY CONTROL REVIEWS AND EXTERNAL REVIEWS. Comprehensive policies and procedures governing all of our practices and addressing professional and regulatory standards and implementation issues are constantly updated for new professional developments and emerging issues. See the table of contents to identify the relevant audit approach and methodology detailed description section.

ENGAGEMENT QUALITY REVIEW PARTNER (CONCURRING PARTNER)
Audit engagements are assigned engagement quality review (EQR) partner, as appropriate. This role is one of the most important elements of our quality assurance process, as it provides for a timely, independent review of key accounting and auditing issues. The EQR partner also reviews the financial statements and related supporting documentation—including the disclosures—to evaluate their fair presentation under accounting principles generally accepted in the United States of America (GAAP).

INTERNAL QUALITY CONTROL REVIEWS AND EXTERNAL REVIEWS
Experienced partners and professional staff of our firm conduct quality control reviews of our audits. Our partners’ work is reviewed annually, and the inspection process includes periodic testing of the effectiveness of our quality controls and a continuous improvement program. This risk-based annual inspection is intended to mimic the triennial peer review described in the following paragraph and are performed on completed engagements. In addition to this inspection, we perform in-process, “pre-issuance” reviews of partners’ work that are chosen for using a risk-based selection process; these reviews are performed by our corporate quality control team. The combination of the in-process and completed engagements is part of our continuous improvement processes.

Peer reviews are performed every three years by another independent public accounting firm. The most recent review of our firm was performed in 2019 by Brown Edwards, whose report was the most favorable possible “Pass”.

In addition, we are registered with the PCAOB and our 2018 PCAOB inspection report was also the most favorable possible— no audit deficiencies or quality control defects identified. The 2018 PCAOB report can be viewed at: https://pcaobus.org/Inspections/Reports/Documents/104-2019-029-Carr-Riggs-Ingram-LLC.pdf.

SHARING CRI’S VALUES WITH YOU
We are proud of our hands-on, service-centric, and results-oriented approach. Combining that approach with quality controls and superior talent allows us to help you achieve your goals and strengthen your management systems and processes. This approach is further emphasized through our three core values which guide our team’s behavior and function as the foundation for interactions with our clients and each other.

TRANSITIONING YOU
When choosing to change firms, the time involved in working with new accounting professionals is often a concern. CRI’s well- defined efficient, seamless transition process is designed to:

Provide you with value from the very first encounter,
Avoid interruption of service,
Minimize disruption and investment of management’s time,
Raise the standard of service, and
Establish ongoing channels of communication with Meadow Pointe III Community Development District's management.

The transition plan is comprised of the following key activities and can occur within approximately two weeks, depending on the availability of the parties involved:

CARR, RIGGS & INGRAM
17

CRIcpa.com

CRI'S GLOBAL RESOURCES

Many businesses are expanding and/or evaluating their global reach, and they require assistance in order to comprehensively consider the various financial implications of growing in international markets. In addition to CRI's internal resources, we deliver the expertise and support of some of the world's most highly regarded accounting firms through shared alliance as members of PrimeGlobal.

WHO IS PRIMEGLOBAL?

HOW OUR PRIMEGLOBAL MEMBERS CAN BENEFIT YOU
We supplement our in-depth, industry knowledge and specialized services through our collaborations with other PrimeGlobal firms to help you evaluate your options globally. CRI's goal is to provide you with the information you need to make well- informed, smart business decisions.

4 KEY BENEFITS TO CRI CLIENTS FROM OUR PRIMEGLOBAL MEMBERSHIP

JOIN OUR CONVERSATION

We know that some information that makes perfect sense to a CPA may not be as clear to our clients. Therefore, we produce original content in the form of articles, videos, white papers, webinars, and more to provide timely, down-to-earth translations of complex subjects. We publish this original content on CRIcpa.com and across all our many social channels.

IT FIGURES: THE CRI PODCAST
Created to provide insight into the latest developments and regulations in the accounting and finance space, It Figures is an accounting and advisory focused podcast for business and organization leaders, entrepreneurs, and anyone who is looking to go beyond the status quo.

Listen on Apple Podcasts, Spotify, iHeart Radio, and more.
itfigurespodcast.com

CRI'S CEO ACTION FOR DIVERSITY AND INCLUSION
Carr, Riggs & Ingram is committed to fostering an inclusive and diverse place for all employees to work in and engage. When our managing partner and chairman, Bill Carr, signed the CEO Action for Diversity & Inclusion™ pledge, he made a public commitment to building a productive, diverse, and inclusive workplace. Learn more about CRI's commitment to Diversity and Inclusion.

CRI AUDIT FRAMEWORK
Our proposed services require a coordinated effort between us and Meadow Pointe III Community Development District’s team. Planning and continual communication are essential to developing the appropriate procedures, working collaboratively to resolve any identified issues, and meeting your timelines.

CRI’s audit approach occurs within a framework of our client’s business and industry; therefore, we assess risk by:

Understanding management’s perspectives and goals, and
Considering business conditions and threats that could prevent management from achieving its business objectives.

We assess risks in the following areas:

CRI AUDIT FRAMEWORK
Our ultimate intent is to drill down from these broad risks to specific financial reporting risks. We understand both these risks and management’s processes and procedures for mitigating them (i.e. internal controls) in order to develop our procedures to carry out our audit responsibilities.

Although our audits are conducted through a structured, risk-based model, we focus on understanding the client’s needs, requirements, and expectations. We work collaboratively with management and the Audit Committee (or similar function) to develop a communication and work plan to continuously improve client service, by doing so we help in moving your team from simple compliance to providing you with a competitive advantage.

In planning, we concentrate on “key risks,” (items with a greater risk of a material misstatement, a material weakness in internal controls, or other matters resulting in the issuance of an inappropriate audit report). We focus on “material” items (i.e. those items that would be important to the user of your financial statements). When evaluating materiality of identified misstatements, certain quantitative and qualitative factors must be considered—which may include:

Impact on operating trends (revenue/income, expenses, net income, etc).
Nature of the misstatement (i.e., did the misstatement result from an unlawful transaction?).
Impact on liquidity, capital/surplus, earnings capacity, etc.
Impact to loan covenants and contractual and regulatory requirements.

Consistent communication is a key to completion of the audit. By ensuring constant involvement, we are in a better position to respond to your issues timely and efficiently. Therefore, we plan to meet with your management to:

Set-up the audit by reviewing the mapping of Meadow Pointe III Community Development District’s financial information (financial statements and notes) to significant processes and IT systems to ensure that all significant account balances, transactions, procedures, and systems are tested as deemed necessary.
Discuss ongoing changes—specifically new accounting pronouncements and key business transactions in their early stages, enabling us to agree on the resolution of various complex business issues on a timely basis.

CRI AUDIT APPROACH

Our audit approach is a four stage approach, as depicted in the summary below. Our client acceptance and risk assessment procedures occur during detailed conversations and observations with your team. The results of those procedures allow us to tailor an audit program to your specific risks and needs. We then execute the audit, report the results, and evaluate continuous improvement opportunities for ongoing service and benefit to you.

■

CRI AUDIT APPROACH	■■

Perform client acceptance procedures.
Collaborate with management to agree to expectations and scope.
Assign appropriate staff based on client needs and assessed risk.

Inte rvi ew client personnel and others to understand client-specific objectives and risks.
Assess following aspects of the organization for their impact on the audit plan:
environmental and other external risks,
manageme nt's fraud and IT risk assessment models,
entity level controls including :
control environment
risk assessment,
information and communication,
and monitoring controls.
IT General Computer (ITGC) controls, such as
IT Environment
Developing and Delivering IT, and
Operating and Monitoring IT.
Determine materiali ty.
Develop and document our understanding of and/or reliance on:
linkage of flnancial statements to:
significant transactions,
processes,
IT systems, and
related controls,
existence of/reliance on SOC entities and their reports,
internal audit. and
specialists (e.g. valuation, pension costs, etc.).
If elected, test controls including ITGC, through a mix of:
inqu iry,
observation
exa minat ion, and
re- performance.
Perform preliminary analytical procedu res.
Finalize risk assessments and develop a final audit strategy.

Where possible to test as efficiently as possible:
develop detailed analytical procedures to use as substantive tests (benefit = reducing tests of details): Examples include :
ratio analysis,
regression analysis ,
trend analysis ,
predictive tests, or
reasonableness test,
utilize Compu ter-Assis ted Audit Techniques (CAATs) (benefit = automation of testing for more coverage and less disruption to the client), and
perform targeted testing (also known as "coverage " testing) to test large portions of account balances (benefit= more coverage with smaller selections).
Pertorm tests of details, including sampling.
Perform general audit procedures such as tests related to:
commitments and contingen cies,
legal letters,
management representations,
reviews of Board minutes,
related party transactions,
debt covenants, and
going concern.

Continually monitor throughout the audit - providing feedback as agreed during scoping.
Conclude the audit (i.e. issue opinions and reports).
Develop and present:
reports,
required communications,
management letter commen ts, and
other audi t-rela ted delive rables.
Perform debriefings to identi fy opportunities for improvement with our:
engagement team, and/or
client's team.

Perform other tests for compliance such as Yellow Book or Single Audit tests.

CARR, RIGGS & INGRAM	CRIcpa.com

.MEADOW 1'01 TE IJL OMMU ITV DEVELOP LE T DISTRICT REQI  11:ST  FOR PROPOS    L   FO R AN   lJ   LA	DIT SERVIC ES

11,e Mead()W Po in te lTI Co mmun ity De elopme nt IJistii t hereby 1'e q uests proposals for annual
fin ancial auditing servi ces.  1l 1e proprnrnl must pro ide for the aud it ing or the Dis t rict' s fin ancia l
_rec o rds for the .fisc al ear euding September 30, 2021, witb an option for four addi1ionaJ annual i-e ne wals . TI1e Dis t1i ct i, a loc a l unit of speci a l-p urpo. e go e111ment crea ted under Chapt er 190 , Florida Sta tute ·, for the purpose of fmancing, ·co11s tni c ting , and maint ainin g publi c in.fi w,tmclu re.
· m e Dis tri ct is located   in   Pasco Coun t ,   Floiida   and   has   an   annual   operating   budget   of appro ximate l y l. 7 U ,58 1. TI1e Jina! co nt ract will req uire t hat, among olher thing s. thti audit for Fiscal Ycar 2021 be com plete d no later than Jtme 30, 2022.

Th auditing entity su bminiug a propo sal must be dLLi y licensed under Chapter 173 , Florida Statutes and be qualified to conduct audits in accordanc    with " Gov em mcnt Audit in g Standards," as adopted by the Florida Doard of Acc ountanc y. Aud its s ha ll be condu cted in accordance v1ith Florida la \ and particularl y Se tiou 218.39, Florida Statutes, and the rules of the Florida Auditor General.

Proposal packag es, which include evaluatio n criteria and instrn ctions to pro posers , ar   avai lable
from the District Man ager at the address and telephon e number liste d below.

Proposers must provid e one (1) hard copy of their proposal to Aimee Brandon   District Manager, c/o R izzena & Compan , Inc., lo c ated at 5844 Old Pasco Road, Sujte I 00 , Wesle Chape l, FL 33544, in an nvdopi:, marked on tl1e ou1s id e " Audi ting Scrvic s - Meadow Pointe Ul Couumnuty Developm ent   District.' '   Please   send   (1)   Digital    copy   to    abrandon(@Jizzerta.com    cc: sgillis (a i.rizzena.oom _ Proposals must be rece ived by 12 :00 PM on  la 1 2 , 2021, at the office of the District Manager. Pl ase d ir ect all que s tions regarding this   otice to 1he Distric t Manag er, who can be reached at (813) 994-I001.

Meadow Pointe III Community Develop ment Dist rict Aimee Bra.nd011, Dist ric t Manager

Rua Date(s): 04/21/2021

MlGAllOW P OI NTF. 111
COMMUNITY D EVELOPMENT D ISTRICT
RrtQ li:ST FOR PROPOSALS

District Auditing: Ser\'ices for Fiscal YeaJ'S Ending cptember 30, 2021, 2022, 2023, 2024, 2025
P:1sco Cm mty, Flodda

INSTRUCT{O S TO PROPOSERS

ECTION 1. D E D  TE. Sealed proposals must b received no later than May U,  2021, at 12:00 p.m ., at th office of the Dislric1  Manager, Riz;zetla & Company,  Inc.,  located at  5844 Old Pasco Road, Suite 100,  Wesley Chapel,  FL33544, (813) 994-1001.   Proposals will be publicl     opened at that time.

ECTION 2. FAI\IOUARITY WtrH THE LAW.  By  ubmittiug a proposal,  the  Proposer is assumed to be familiar with all federaL state and 1ocal la ws , o rd inances, rules and regulations that in m1y manner aff..-:ct the work. Ignorance on  the  part of  tbe  Proposer  will in no  way  relieve it from re. ponsibility to pe1fonn the work covered by the proposal in com p liance with all such  laws. ordinances and regu lations.

E   no     3.        Q t JAL   I F I C    '1'10   s  0,  1·   P  R0 Po s1t1t .     "lh e  cont ra.ct,  if  awarded,  will  only  he awarded to a resp<>nsible Proposer wh<> is qualified by experie nce and lice nsin g to do the work specified herein. 'l11ePro-po er shaJ I submit with its proposal satisfactory evidence of experienc.i in imilar work and show that it i. full. prepared to complete the work111 the sat isfacti o11of the Distri t.

, i-   TIO    4.	u n1vn ss 10  m · O N1.,Y O  11 l' ROP OSA L.  Proposers shall be di quali ti d at1d th eir proposals rejected if' lhe District hus reas on to believe th at collu sion may exis t among the Propos -1•    the Propos r has defaulted on ,m    previous contract or is in an-ears on any pre 1ous or exist ing   con  tract, or for fail ure to  demon  trate p-roper licensure  a11d busine  s organizatio n.

SECTIO     5.	SlmMISSIO   OF P ROPOSA L.   Subm it   one (1) copy of the Proposal Documents and other requested attacl11nents at the Lime and place i nd ica ted herein, which shall be enc lo sed in an opaque seak:d envelo pe, marked wilh the Litle« Audi ting Servi e - Meadow Pointe III Conununi(y Development District" on the face of it ,  as we l I as (1) digital copy sent to abrandon(@rizze tta.com  cc:

.rizzetta.com

sgillis	.

ECTIO   6.   MODIFICATIO    ND   WITHDRAWAL.    Proposals    may   be   modified    or withdrawn by an c1pprop1iat.e document. duly executed imd dt:li vered to the place where proposals are to be submined at any time prior to the time a11d date the proposals are due. o proposa l may be withdrawn after opening for a period of ninety (90) days.

SECTION 7.	P ROPOSAL Do l lME NTS. TI1e proposal documents   ball con  ist of the notice
.u1nouncing the request for proposa ls , these inst mctio m;, tJ1e E;valua.tion Criteria Sheet a.nd a proposal with all required documcnlation pursuant to Section 12 of 1J1esc instructions (the " Proposal Oocuments ').

ECTIO 8.	PROPOSAL. In making its proposal , ea h Propos r repres nts that it has read and und rstands the Proposal Documents and that the proposal is made in accordanc therewith.

SECTIO 9.   BASIS OF AwARD/RIGHT TO REJECT. 111 District r s rv s th right lo r ject any and all proposals, make modifications to the work, and waive any infonnalities or irregularities in proposals as it is de med in the best interests of the Distri t.

SECTIO 10. Co TRACT AWARD. Within fom1een (14) days of receipt of the otice of Awardfromth District, th   Propos  r shall enter into and  x  cut   aContract(engag m  ntl   It  r)with the District.

SECTIO 11.	LIMITATION OF LI BILITY.	othing h  r  in shall b  constru  d as or constitut a waiver of District's limited waiver ofliability contained in section 768.28, Florida Statutes, or any other statute or law.

SECTIO 12. MISCELLA EOUS.	11 proposals shall include the following infonnation in addition to any other requirements of the proposal documents .

A		ist position or title of all persom1el to pe1fom1 work on the Oisttict audit. Include resumes for each person listed ; list years of experience in present position for each paity listed and years of related experience.

Describe proposed staffing levels, including resumes with applicable certifications.

Three references from projects of similar size and scope. The Proposer should include infonnation relating to th work it conduct  d for ach r £ r nc , as w ll as a nam , address and phone number of a contact person.

111e lump sum cost of the provision oflh servic s under th proposal

SECTIO 13. PROTESTS. Any pro!. st regarding the Proposal Do uments, must be filed in writing, at the offic s of the District Manager, within seventy-two (72) hours after the receipt of the propo sed contract documents.   The fonnal protest settin g forth with particularity the facts and law upon which the prot st is based shall b filed within sev n (7) cal ndar days aft r the initial notic of protest was filed. Failure to timely file a notice of protest or failure to timely file a fonnal written protest. shall const.itut a waiver of any right to obj ct or pro!. st with r spect to aforesaid plans, specifications or contract docum ents.

SECTIO 14.   EVAL	TIO   OF PROPOSALS. 111 crit ria to be used in th	valuation of proposals are presented in the Evaluation Criteria Sheet, contained within the Proposal Documents.

2

AUDITOR ELECTION
EVALUATlO	CRITERIA

Ability of Personnel.	(25 Points)

(e.g., geographic locati ons of the £inn's headquarters or pennanent office in relation to the projec t; capabili ties a nd experience of key personnel; present abili ty to mana ge this project; evaluation of existing work load ; proposed staffing levels, etc.)

Proposer's Experience.	(25 Points)

(e.g. past record and experience of the Proposer in simi lar projects; volume of work pr ·viously performed by the firm; past performance for oth r Community Developm   nt Di trict in other cont ract ; character, in tegrity, reputat io n, of re pondent, etc.)

Understanding  of Scope of Work	(25 Points)

Extent to which t he proposal demonstrates an underst andin g of the District's nee ds fo r th e s rvices request d.

Ability to Furnish the Require,/ Se,n ices.	(25 Points)

Extent to which the proposal demonstrates the adequacy of Proposer's financial resources and stability as a business ent ity necessary to complete th e services required (e.g. the existence of any natural disaster plan for business operations).

Total	(100 Points)

Tab 10

RESOLUTION 2021-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE MEADOW POINTE III COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED OPERATION AND MAINTENANCE BUDGET FOR FISCAL YEAR 2021/2022; SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING, AND PUBLICATION REQUIREMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the Meadow Pointe III Community Development District (“District”) prior to June 15, 2021 a proposed operation and maintenance budget for the fiscal year beginning October 1, 2021 and ending September 30, 2022 (“Proposed Budget”); and

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

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

PROPOSED BUDGET APPROVED. The Proposed Budget, including any modifications made by the Board, attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.

SETTING A PUBLIC HEARING. The public hearing on said Proposed Budget is hereby declared and set for the following date, hour, and location:

DATE:	August 18, 2021

HOUR:	6:30 p.m.

LOCATION:	Meadow Pointe III Clubhouse
1500 Meadow Pointe Blvd. Wesley Chapel, Florida 33543

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

POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the Proposed Budget on the District’s website at least 2 days before the budget hearing date and shall remain on the website for at least 45 days.

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

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

PASSED AND ADOPTED ON MAY 19, 2021.

Attest:	Meadow Pointe III Community Development District

Print Name:		Print Name: 	 Secretary / Assistant Secretary		Chair/Vice Chair of the Board of Supervisors

Exhibit A:	Proposed Budget for Fiscal Year 2021/2022

Tab 16

1
2	MINUTES OF MEETING
3
Each person who decides to appeal any decision made by the Board with respect to any
matter considered at the meeting is advised that person may need to ensure that a
verbatim record of the proceedings is made, including the testimony and evidence upon
which such appeal is to be based.
8
9	MEADOW POINTE III
10	COMMUNITY DEVELOPMENT DISTRICT
11
The regular meeting of the Board of Supervisors of the Meadow Pointe III
Community Development District was held on Wednesday, April 21, 2021 at 6:50 p.m.
and was conducted at the Meadow Pointe III Clubhouse, located at 1500 Meadow Pointe
Blvd, Wesley Chapel, FL 33543.

Present and constituting a quorum:
17
Michael Hall	Board Supervisor, Chairman
Paul Carlucci	Board Supervisor, Vice Chairman
John Johnson	Board Supervisor, Assistant Secretary
Rick Daddio	Board Supervisor, Assistant Secretary
Glen Aleo	Board Supervisor, Assistant Secretary
23
24	Also present via conference call were:
25
Matthew Huber	Regional District Manager, Rizzetta & Co
Michael Rodriguez	District Manager, Amenity Services Manager
Vivek Babbar	District Counsel, Straley Robin & Vericker
Tonja Stewart	District Engineer, Stantec (joined meeting at 7:22 p.m.)
30
31
32	Audience	Present
33
34	FIRST ORDER OF BUSINESS	Call to Order
35
Ms. Aimee Brandon called the meeting to order and performed roll call confirming a
quorum for the meeting and noted that there were audience members in attendance.
38
39	SECOND ORDER OF BUSINESS	Audience Comments on Agenda Items
40
41	There were no audience comments presented at this time.
42
43
44
45
46
THIRD ORDER OF BUSINESS	Consideration	of	Dissemination
Agreement

49
50	The Board received and briefly discussed the Dissemination Agreement.
51	 	

On a motion from Mr. Johnson, seconded by Mr. Daddio, the Board approved the Dissemination Agreement for Meadow Pointe III Community Development District.

52
53	FOURTH ORDER OF BUSINESS	Staff Reports
54
A.	Community Deputy
Not present.
57
B.	Aquatic Report
The Board received the Aquatics Report. The Board had no questions.
60
C.	Landscape Update
The Board discussed the March Landscape Inspection Report.
63
Mr. Hall discussed the pond cutbacks specifically behind residents’ homes and
his previous request for a map that identifies the location of the cutback stakes.
66
The Board agreed that the District Manager should work with the District
Engineer to develop a map that identifies the cutback stakes around each pond
and that Mr. Michael Rodriguez would develop a plan for tackling the project.
70
The Board requested that Yellowstone provide a report each month that
includes pictures of their progress for the Boards review.
73
Mr. Brian Mahr asked the Board for direction regarding dead trees that are not
under warranty. Mr. Hall requested that the trees be removed, and the location
and species of the trees be tracked for replanting.
D.	Amenity Management
The Board received the Amenity Management report from Mr. Rodriguez.
79
Mr. Rodriguez discussed the recent water bill increase and explained that the
cause might be due to a leak in the pool.
82
Mr. Rodriguez discussed the Amazon proposal to install a device at the gates
that would allow Amazon trucks easier access. The Board requested additional
information to review before they will decide.
86
Mr. Rodriguez discussed the Ammanford gate call box issues. He explained the
numerous attempts to fix the call box to no avail.
89
90	The Board discussed the SAAS proposal to replace the call box in the amount of
91	$5,585.00.
92

On a motion from Mr. Paul Carlucci, seconded by Mr. Johnson, the Board approved the SAAS proposal for a new call box in the amount of $5,585.00 for Meadow Pointe III Community Development District.

93
94
E.	District Counsel
The Board received the District Counsel update. Mr. Vivek Babbar had no new
items to discuss.
98
99	F.	District Manager
100	The Board received the District Manager report from Ms. Brandon.
101
Ms. Brandon reminded the Board of their next regular scheduled meeting on
May 19th, 2021 at 6:30 p.m. and the Budget Workshop meeting scheduled for
April 28th, at 6:00 p.m.

Ms. Brandon provided the Board with an update on their financial statement.
FIFTH ORDER OF BUSINESS	Consideration of the Minutes of the Board
of Supervisors meeting held on March 17,
109	2021
110
111	Ms. Brandon presented the Minutes of the Board of Supervisors’ meeting held on
112	March 17, 2021.
113
On a motion from Mr. Aleo, seconded by Mr. Daddio, the Board approved the Minutes of the Board of Supervisors’ Meeting Held on March 17th, 2021 for Meadow Pointe III Community Development District.
114
SIXTH ORDER OF BUSINESS	Consideration of the O&M Expenditures
for March 2021

The Board received the consideration of the Operation and Maintenance Expenditures
for March 2021 in the amount of $148,586.41.

On a motion from Mr. Johnson, seconded by Mr. Daddio, the Board approved to ratify the O&M Expenditures for March 2021 in the amount of $148,586.41 for Meadow Pointe III Community Development District.

SEVENTH ORDER OF BUSINESS	Supervisor and Audience Comments

During Supervisor Request, Mr. Hall provided the Board with an update on his
meeting with Commissioner Moore and Ms. Tonja Stewart.

EIGHTH ORDER OF BUSINESS	Adjournment

On a motion from Mr. Daddio, seconded by Mr. Johnson, the Board agreed to adjourn the meeting at 8:07 p.m. for the Meadow Pointe III Community Development District.

Assistant Secretary	Chairman/Vice Chairman

Tab 17

1
2	MINUTES OF MEETING
3
Each person who decides to appeal any decision made by the Board with respect to any
matter considered at the meeting is advised that person may need to ensure that a
verbatim record of the proceedings is made, including the testimony and evidence upon
which such appeal is to be based.
8
9	MEADOW POINTE III
10	COMMUNITY DEVELOPMENT DISTRICT
11
The 1st Audit meeting of the Board of Supervisors of the Meadow Pointe III
Community Development District was held on Wednesday, April 21, 2021 at 6:30 p.m.
and was conducted at the Meadow Pointe III Clubhouse, located at 1500 Meadow Pointe
Blvd, Wesley Chapel, FL 33543.

Present and constituting a quorum:
17
Michael Hall	Board Supervisor, Chairman
Paul Carlucci	Board Supervisor, Vice Chairman (via conference call)
John Johnson	Board Supervisor, Assistant Secretary
Rick Daddio	Board Supervisor, Assistant Secretary
Glen Aleo	Board Supervisor, Assistant Secretary
23
24	Also present via conference call were:
25
Aimee Brandon	District Manager, Rizzetta & Co
Michael Rodriguez	District Manager, Amenity Services Manager
Vivek Babbar	District Counsel, Straley Robin & Vericker
Brian Mahr	Yellowstone Landscape
Deputy Meagher	Pasco County Deputy
31
32	Audience	Present
33
34	FIRST ORDER OF BUSINESS	Call to Order
35
Mr. Matthew Huber called the meeting to order and performed roll call confirming a
quorum for the meeting.
38
39	SECOND ORDER OF BUSINESS	Award Presentation
40
The Board presented Deputy Meagher with an award to honor his service to the
community and to recognize his retirement.
43
44
45
46
47

THIRD ORDER OF BUSINESS	Consideration	of	Audit	Proposal
Instructions
50
51	The Board received the consideration of the Audit Proposal Instructions.
52

On a motion from Mr. John Johnson, seconded by Mr. Glen Aleo, the Board approved the Audit Proposal Instructions for the Meadow Pointe III Community Development District.

53
54	FOURTH ORDER OF BUSINESS	Consideration of Audit Evaluation Criteria
55
56	The Board received the Audit Evaluation Criteria.
57

On a motion from Mr. Rick Daddio, seconded by Mr. Johnson, the Board approved the Audit Evaluation Criteria that included price for the Meadow Pointe III Community Development District.

58
FIFTH ORDER OF BUSINESS	Consideration	of	Advertisement	for
Proposals for Annual Audits
61
62	The Board received the Advertisement for Proposals for Annual Audits.
63

On a motion from Mr. Daddio, seconded by Mr. Aleo, the Board approved the Advertisement for Annual Audit Proposals for the Meadow Pointe III Community Development District.

64
65	The Board agreed to close the 1st Audit Committee at 6:50 p.m.
66
67
68
69	Assistant Secretary	Chairman/Vice Chairman

Tab 18

MEADOW POINTE III
COMMUNITY DEVELOPMENT DISTRICT
3434 Colwell Avenue, Suite 200, Tampa, FL 33614 - 813-994-1001 - Meadowpointe3cdd.org

Operations and Maintenance Expenditures
April 2021
For Board Approval

Attached please find the check register listing the Operation and Maintenance expenditures paid from April 01, 2021 through April 30, 2021. This does not include expenditures previously approved by the Board.

The total items being
presented:	$123,342.97

Approval of Expenditures:

Chairperson

Vice Chairperson

Assistant Secretary

Vendor Name		Check Number	Invoice Number		Invoice Description		Invoice Amount	
Arthur R Daddio	004461	RD042121	Board of Supervisors Meeting 04/21/21	$	200.00	
Bettin Construction, LLC	004446	1691	Replace Timbers On The Pool Deck 03/21	$	2,050.30	
DCSI Inc.	004447	28428	Clubhouse Camera Warranty 04/21	$	88.89	
DCSI Inc.	004462	28453	Gate CCTV Warranty/ License Plate	$	395.88	

Disclosure Services, LLC	
004448	
4	Camera 04/21
Amortization Schedule Series 2013	
$	100.00	

Fitness Logic	
004449	
100744	05/01/21 Prepay
Quarterly General Maintenance 04/21	
$	95.00	
Florida Department of Revenue	004441	61-8015577967-4	Sales & Use Tax 03/21	$	288.96	

Frontier Communications of	
004450	03/21
Phone Summary	
239-188-0915-091913-5 Phone Summary	
$	644.74	
Florida
Glen Richard Aleo	
004458	04/21
GA042121	04/21
Board of Supervisors Meeting 04/21/21	
$	200.00	
Harris Romaner Graphics	004437	20247	Replace Speed Limit Sign 11/20	$	410.00	
Harris Romaner Graphics	004437	20370	Curbing At Parking Lot 01/21	$	4,100.00	
Harris Romaner Graphics	004437	20490	Replace Street Signs 03/21	$	350.00	
Harris Romaner Graphics	004467	20516	Custom Appreciation Plaque For Deputy	$	175.00	

Home Depot Credit Services	
004433	
xxxx xxxx xxxx 3880	04/20
Supplies 03/21	
$	97.94	
		03/21			

Vendor Name		Check Number	Invoice Number		Invoice Description		Invoice Amount	
John A. Johnson	004464	JJ042121	Board of Supervisors Meeting 04/21/21	$	200.00	
LLS Tax Solutions Inc.	004465	002252	Arbitrage Rebate Calculation Series 2007	$	1,000.00	

Meadow Pointe III CDD	
CD541	
CD541	04/21
DC Replenishment- Michael	
$	2,135.04	
Meadow Pointe III CDD	CD542	CD542	DC Replenishment- William	$	331.15	
Michael J Hall	004463	MH042121	Board of Supervisors Meeting 04/21/21	$	200.00	
Newagetutors LLC	004438	2556	Web Maintenance:ADA Website 04/21	$	300.00	
Outsmart Pest Management, Inc.	004451	29761	Monthly Pest Control 04/21	$	51.00	
Pasco County Sheriff's Office	004434	040121	Law Enforcement Services Installment #07	$	8,780.00	

Paul Carlucci	
004460	
PC042121	04/21
Board of Supervisors Meeting 04/21/21	
$	200.00	
Rizzetta & Company, Inc.	004435	INV0000057632	District Management Fees 04/21	$	5,519.08	
Rizzetta Amenity Services, Inc.

Rizzetta Amenity Services, Inc.	004442

004442	INV0000000000865 9
INV0000000000868	Bi-Weekly Payroll/ Insurance Reimbursement 04/02/21
Out Of Pocket Expenses 03/21	$	11,271.43

$	176.00	

Rizzetta Amenity Services, Inc.	
004466	7
INV0000000000871	
Bi-Weekly Payroll/ Insurance	
$	9,944.45	

Rizzetta Technology Services	
004436	2
INV0000007422	Reimbursement 04/16/21
Website Hosting, Backup 04/21	
$	100.00	

Vendor Name		Check Number	Invoice Number		Invoice Description		Invoice Amount	
Solitude Lake Management	004452	PI-A00578984	Lake & Pond Management Services 04/21	$	5,544.49	
Southern Automated Access	004453	9248	Gate Phone 813-482-2049 04/21	$	41.95	
Services LLC
Southern Automated Access	
004443	
9261	
Gate Phone 813-435-0748 03/21	
$	51.95	
Services LLC
Southern Automated Access	
004443	
9280	
Gate Phone/CAPXL Cloud 03/21	
$	115.50	
Services LLC
Southern Automated Access	
004453	
9299	
Service Call-Wrencrest 04/21	
$	105.00	
Services LLC
Southern Automated Access	
004453	
9303	
Service Call-Call Box 04/21	
$	105.00	
Services LLC
Southern Automated Access	
004453	
9312	
Gate Repair Heatherstone 04/21	
$	606.00	
Services LLC
Southern Automated Access	
004468	
9319	
Gate Repair Alchester 04/21	
$	105.00	
Services LLC
Southern Automated Access	
004468	
9320	
Gate Repair Alchester 04/21	
$	105.00	
Services LLC
Southern Automated Access	
004468	
9380	
Gate Phone 813-482-2049 04/21	
$	51.95	
Services LLC
Southern Automated Access	
004468	
9393	
Gate Phone 813-435-0748 04/21	
$	51.95	
Services LLC
Southern Automated Access	
004468	
9413	
Gate Phone/CAPXL Cloud 04/21	
$	115.50	
Services LLC
Specialty Surfaces, LLC	
004444	
1554	
Aqua Flex Installation-50% Deposit 04/21	
$	6,090.50	
Spectrum	004459	0034120094-01	1500 Meadow Pointe Blvd 04/21	$	48.03	
		04/21			

Vendor Name		Check Number	Invoice Number		Invoice Description		Invoice Amount	
Stantec Consulting Services Inc.	004454	1775299	Engineering Services 03/21	$	950.00	
Suncoast Pool Service	004455	7148	Monthly Pool Service 04/21	$	1,145.00	
TECO	004445	311000030198	Summary Bill 03/21	$	8,706.79	
		03/21			
The Pampering Plumber	004469	19411-81215	General Plumbing-Repair Leaky Toilet 04/21	$	230.00	
U.S. Water Services Corporation	004470	SI25945	Monthly Lift Station Inspection 03/21	$	83.69	
Waste Connections Of Florida	004456	5232237	Waste Disposal 03/21	$	14,911.20	
Waste Connections Of Florida	004439	900328	Waste Disposal Services 03/21	$	66.00	
Waste Connections Of Florida	004439	917174	Waste Disposal Services 04/21	$	66.00	
Withlacoochee River Electric	004440	1353910 03/21	Street Lights 03/21	$	1,433.94	
Cooperative, Inc.
Withlacoochee River Electric	
004471	
Electric Summary	
Electric Summary 03/21	
$	370.44	
Cooperative, Inc. Yellowstone Landscape	
004457	03/21
TM 206341	
Monthly Ground Maintenance 04/21	
$	23,658.74	
Yellowstone Landscape	004457	TM 210849	Spring Annual Rotation 04/21	$	3,364.00	
Yellowstone Landscape	004457	TM 211484	Tree Trim 04/21	$	480.00	
Yellowstone Landscape	004457	TM 211485	Tree Maintenance 04/21	$	1,440.00	

Vendor Name	Check Number Invoice Number	Invoice Description	Invoice Amount

Yellowstone Landscape	004457	TM 211486	Tree Maintenance 04/21	$	622.50	
Yellowstone Landscape	004457	TM 211487	Tree Maintenance 04/21	$	525.00	
Yellowstone Landscape	004457	TM 211488	Irrigation Repairs 04/21	$	76.00	
Yellowstone Landscape	004472	TM 212830	Alchester Place-Tree Trimming 04/21	$	750.00	
Yellowstone Landscape	004472	TM 212831	Larkenheath-Tree Trimming 04/21	$	37.50	
Yellowstone Landscape	004472	TM 212832	Anniston Tree Replacement 04/21	$	391.05	
Yellowstone Landscape	004472	TM 212833	Irrigation Repairs 04/21	$	209.56	
Yellowstone Landscape	004472	TM 212834	Irrigation Repairs 04/21	$	276.11	
Yellowstone Landscape	004472	TM 212835	Irrigation Repairs 04/21	$	589.22	
Yellowstone Landscape	004472	TM 212836	Irrigation Repairs 04/21	 $		417.55	

Report Total				
 $		
123,342.97