Rolling Hills
Community Development District
July 21, 2026

AGENDA
Rolling Hills Community Development District
475 West Town Place
Suite 114 St. Augustine, Florida 32092
District Website: www.RollingHillsCDD.com

July 14, 2026

Board of Supervisors
Rolling Hills Community Development District Dear Board Members:
The Audit Committee Meeting of the Board of Supervisors of the Rolling Hills Community Development District Meeting is scheduled for Tuesday, July 21, 2026 at 5:00 p.m. at the Rolling Hills Amenity Center, 3212 Bradley Creek Parkway, Green Cove Springs, Florida 32043. Immediately following will be the regular business meeting.
Audit Committee Meeting

Roll Call

Review and Ranking of Proposals Received in Response to the RFP
Berger, Tooms, Elam, Gaines, and Frank
Grau & Associates
Richie C. Tandoc
RMcIntosh
Other Business

Adjournment Regular Meeting
Roll Call

Audience Comments (Regarding Agenda Items Listed Below)

Organizational Matters
Election of Officers, Resolution 2026-07
Approval of Minutes of the June 9, 2026 Meeting

Acceptance of the Minutes of the June 9, 2026, Audit Committee Meeting

Consideration of Committee Rankings of Proposals to Perform the Audit for Fiscal Year 2026

Acceptance of Fiscal Year 2025 Audit

Ratification of Agreements:
Pickleball Program

Clay County for Use of the Amenity Facility by the Middleburg High School and Clay High School Swim Teams (will be sent under separate cover)

Consideration of Proposal for Repair of Monument Signs (will be sent under separate cover)
Discussion of Matters Related to Pedestrian Bridge
Review of Offer to and Response from Clay County for Conveyance

Consideration of Proposals Regarding Donation of Materials and Labor for Pedestrian Bridge Repair
Discussion of:
Revised Rules of Procedure

Fiscal Year 2027 Budget

Staff Reports
Attorney

Engineer

Manager

Operations / Amenity Manager
Report

Monthly Quality Inspection Report

Supervisor’s Requests

Audience Comments

Financial Reports
Balance Sheet & Income Statement
Assessment Receipts Schedule

Check Register

Next Scheduled Meeting: August 11, 2026 at the Rolling Hills Amenity Center

Adjournment

Community Interest:
Amenity Center – Supervisor Cormier
Security & Technology – Supervisor Church
Finance & Accounting – Supervisor Bauer
Landscape & Pond Maintenance
Common Areas – Supervisor Craig

SECOND ORDER OF BUSINESS
Rolling Hills Community Development District
Auditor Selection Evaluation Criteria

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

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

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

Point Total	
Proposer	20	20	20	20	20	100	

Berger, Toombs, Elam, Gaines & Frank							

Grau & Associates							

Richie Tandoc							

RMcIntosh							

A.

ROLLING HILLS COMMUNITY DEVELOPMENT DISTRICT

PROPOSAL FOR AUDIT SERVICES

PROPOSED BY:

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

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

CONTACT PERSON:

Maritza Stonebraker, CPA, Director

DATE OF PROPOSAL:

June 2, 2026
TABLE OF CONTENTS

DESCRIPTION OF SECTION	PAGE
Letter of Transmittal	1-2
Profile of the Proposer

Description and History of Audit Firm Professional Staff Resources
Ability to Furnish the Required Services

Governmental Auditing Experience

Fee Schedule

Scope of Work to be Performed

Resumes

Peer Review Letter

3
4-5
5
6-15
16
16
17-32
33
f?tt Berger, Toombs, Elam,
,O,, Gaines & Frank
Certified Public Accountants  PL
600 Citrus Avenue
Suite 200
Fort Pierce, Florida 34950
772/461-6120 // 461-1155
FAX: 772/468-9278

June 2, 2026
Rolling Hills Community Development District Governmental Management Services, LLC 475 West Town Place, Suite 114
St. Augustine, FL 32092 Dear District Manager:
Thank you very much for the opportunity to present our professional credentials to provide audit services for Rolling Hills 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 Rolling Hills Community Development District. We will provide you with top quality, responsive service.

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

We will conduct the audit in accordance with auditing standards generally accepted in the United States of America with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up-to-date on all changes that are occurring within the industry.

Member AICPA
Fort Pierce / Stuart
- 1 -
Member AICPA Division for CPA Firms
Private Companies practice Section

Member FICPA
fftt Berger, Toombs, Elam,
-0'	Gaines & Frank
Urtified Public Accountants  PL

Rolling Hills Community Development District June 2, 2026

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

To facilitate your evaluation of our qualifications and experience, we have arranged this proposal to include a resume of our firm, including our available staff, our extensive prior governmental and nonprofit auditing experience and clients to be contacted.
You need a firm that will provide an efficient, cost-effective, high-quality audit within critical time constraints. You need a firm with the prerequisite governmental and nonprofit experience to perform your audit according to stringent legal and regulatory requirements, a firm that understands the complex nature of community development districts and their unique compliance requirements. You need a firm with recognized governmental and nonprofit specialists within the finance and governmental communities. And, certainly, you need a firm that will provide you with valuable feedback to enhance your current and future operations. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is that firm. Maritza Stonebraker is the person authorized to make representations for the firm.

Thank you again for the opportunity to submit this proposal to Rolling Hills Community Development District.

Very truly yours,

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

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

Following is a brief description of each employee classification:
Staff Accountant - Staff accountants work directly under the constant supervision of the auditor-in-charge and, are responsible for the various testing of documents, account analysis and any other duties as his/her supervisor believes appropriate. Minimum qualification for a staff accountant is graduation from an accredited university or college with a degree in accounting or equivalent.

Senior Accountant - A senior accountant must possess all the qualifications of the staff accountant, in addition to being able to draft the necessary reports and financial statements, and supervise other staff accountants when necessary.

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

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

Independence - Independence of the public accounting firm, with respect to the audit client, is the foundation from which the public gains its trust in the opinion issued by the public accounting firm at the end of the audit process. This independence must be in appearance as well as in fact. The public must perceive that the accounting firm is independent of the audit entity to ensure that nothing would compromise the opinion issued by the public accounting firm. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is independent of Rolling Hills Community Development District, including its elected officials and related parties, at the date of this proposal, as defined by the following rules, regulations, and standards:

Au-C Section 220 - Statements on Auditing Standards issued by the American Institute of Certified Public Accountants;

ET Sections 101 and 102 - Code of Professional Conduct of the American Institute of Certified Public Accountants;
Chapter 21A-1, Florida Administrative Code; Section 473.315, Florida Statutes; and,
Government Auditing Standards, issued by the Comptroller General of the United States.

On an annual basis, all members of the firm are required to confirm, in writing, that they have no personal or financial relationships or holding that would impair their independence with regard to the firm's clients.

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

Ability to Furnish the Required Services

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

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

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

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

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

The audit team has extensive experience in performing governmental audits and is exposed to intensive and continuing concentration on these types of audits. Due to the total number of governmental audits our team performs, each member of our governmental staff must understand and be able to perform several types of governmental audits. It is our objective to provide each professional employee fifty hours or more of comprehensive continuing professional education each year. This is accomplished through attending seminars throughout Florida and is reinforced through in-house training.

Our firm has made a steadfast commitment to professional education. Our active attendance and participation in continuing professional education is a major part of our objective to obtain the most recent knowledge on issues which are of importance to our clients. We are growing on the reputation for work that our firm is providing today.

Quality Control Program

Quality control requires continuing commitment to professional excellence. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is formally dedicated to that commitment.
To ensure maintaining the standards of working excellence required by our firm, we joined the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA). To be a participating member firm of this practice section, a firm must obtain an independent Peer Review of its quality control policies and procedures to ascertain the firm's compliance with existing auditing standards on the applicable engagements.

The scope of the Peer Review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm:

Professional, economic, and administrative independence;
Assignment of professional personnel to engagements;
Consultation on technical matters;
Supervision of engagement personnel;
Hiring and employment of personnel;
Professional development;
Advancement;
Acceptance and continuation of clients; and,
Inspection and review system.

We believe that our commitment to the program is rewarding not only to our firm, but primarily to our clients.

The external independent Peer Review of the elements of our quality control policies and procedures performed by an independent certified public accountant, approved by the PCPS of the AICPA, provides you with the assurance that we continue to conform to standards of the profession in the conduct of our accounting and auditing practice.

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

Our firm has never had any disciplinary actions by state regulatory bodies or professional organizations.

As our firm performs approximately one hundred audits each year that are reviewed by federal, state or local entities, we are constantly dealing with questions from these entities about our audits. We are pleased to say that any questions that have been raised were minor issues and were easily resolved without re-issuing any reports.

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

We also assisted St. Lucie County, Florida for the year ended September 30, 2003, in preparing their first Comprehensive Annual Financial Report, and St. Lucie County has received their Certificate of Achievement for Excellence in Financial Reporting every year since.

As continued commitment to insuring that we are providing the highest level of experience, we have had at least one employee of our firm serve on the GFOA - Special Review Committee since the mid-1980s. This committee is made up of selective Certified Public Accountants throughout the United States who have demonstrated their high level of knowledge and expertise in governmental accounting. Each committee member attends a special review meeting at the Annual GFOA Conference. At this meeting, the committee reports on the Certificate of Achievement Program's most recent results, future goals, and common reporting deficiencies.

We feel that our previous experience in assisting the City of Fort Pierce, the Fort Pierce Utilities Authority and St. Lucie County obtain their first CAFRs, and the City of Stuart in continuing to receive a CAFR and our firm's continued involvement with the GFOA, and the CAFR review committee make us a valued asset for any client in the field of governmental financial reporting.

References

Florida Green Finance Authority
Jeff Walker, Special District Services
(561) 630-4922

South Village Community Development District Darrin Mossing, Governmental Management
Services LLC
(407) 841-5524
Gateway Services Community Development District
Stephen Bloom, lnframark LLC (954) 753-5841

Clearwater Cay Community Development District
Cal Teague, Premier District Management
(239) 690-7100 ext 101

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

Alta Lakes Community Development District

Amelia Concourse Community Development District

Amelia Walk Communnity Development District

Aqua One Community Development District

Arborwood Community Development District

Arlington Ridge Community Development District

Bartram Springs Community Development District

Baytree Community Development District
Beacon Lakes Community Development District

Beaumont Community Development District

Bella Collina Community Development District

Bonnet Creek Community Development District

Buckeye Park Community Development District

Candler Hills East Community Development District

Cedar Hammock Community Development District

Central Lake Community Development District

Channing Park Community Development District

Cheval West Community Development District

Coconut Cay Community Development District

Colonial Country Club Community Development District

Connerton West Community Development District

Copperstone Community Development District

Creekside @ Twin Creeks Community Development District

Deer Run Community Development District

Dowden West Community Development District

DP1 Community Development District

Eagle Point Community Development District
East Nassau Stewardship District Eastlake Oaks Community
Development District

Easton Park Community Development District

Estancia @ Wiregrass Community Development District
Evergreen Community Development District

Forest Brooke Community Development District

Gateway Services Community Development District

Gramercy Farms Community Development District

Greenway Improvement District

Greyhawk Landing Community Development District

Griffin Lakes Community Development District

Habitat Community Development District

Harbor Bay Community Development District

Harbourage at Braden River Community Development District

Harmony Community Development District

Harmony West Community Development District

Harrison Ranch Community Development District

Hawkstone Community Development District

Heritage Harbor Community Development District

Heritage Isles Community Development District

Heritage Lake Park Community Development District

Heritage Landing Community Development District

Heritage Palms Community Development District

Heron Isles Community Development District

Heron Isles Community Development District

Highland Meadows II Community Development District

Julington Creek Community Development District

Laguna Lakes Community Development District

Lake Bernadette Community Development District

Lakeside Plantation Community Development District

Landings at Miami Community Development District

Legends Bay Community Development District

Lexington Oaks Community Development District

Live Oak No. 2 Community Development District
Madeira Community Development District

Marhsall Creek Community Development District

Meadow Pointe IV Community Development District

Meadow View at Twin Creek Community Development District

Mediterra North Community Development District

Midtown Miami Community Development District

Mira Lago West Community Development District

Montecito Community Development District

Narcoossee Community Development District

Naturewalk Community Development District

New Port Tampa Bay Community Development District

Overoaks Community Development District

Panther Trace II Community Development District

Paseo Community Development District

Pine Ridge Plantation Community Development District

Piney Z Community Development District

Poinciana Community Development District

Poinciana West Community Development District

Port of the Islands Community Development District

Portofino Isles Community Development District

Quarry Community Development District

Renaissance Commons Community Development District

Reserve Community Development District

Reserve #2 Community Development District

River Glen Community Development District

River Hall Community Development District

River Place on the St. Lucie Community Development District

Rivers Edge Community Development District

Riverwood Community Development District

Riverwood Estates Community Development District

Rolling Hills Community Development District

Rolling Oaks Community Development District
Sampson Creek Community Development District

San Simeon Community Development District

Six Mile Creek Community Development District

South Village Community Development District

Southern Hills Plantation I Community Development District

Southern Hills Plantation Ill Community Development District

South Fork Community Development District

St. John's Forest Community Development District

Stoneybrook South Community Development District

Stoneybrook South at ChampionsGate Community Development District

Stoneybrook West Community Development District

Tern Bay Community Development District

Terracina Community Development District

Tison's Landing Community Development District

TPOST Community Development District

Triple Creek Community Development District

TSR Community Development District

Turnbull Creek Community Development District

Twin Creeks North Community Development District

Urban Orlando Community Development District

Verano #2 Community Development District

Viera East Community Development District

VillaMar Community Development District
Vizcaya in Kendall Development District

Waterset North Community Development District

Westside Community Development District

WildBlue Community Development District

Willow Creek Community Development District

Willow Hammock Community Development District

Winston Trails Community Development District

Zephyr Ridge Community Development District

Other Governmental Organizations

City of Westlake
Florida Inland Navigation District Fort Pierce Farms Water Control
District

Indian River Regional Crime Laboratory, District 19, Florida

Viera Stewardship District
Office of the Medical Examiner, District 19

Rupert J. Smith Law Library of St. Lucie County
St. Lucie Education Foundation Seminole Improvement District Troup Indiantown Water
Control District

Current or Recent Single Audits

St. Lucie County, Florida Early Learning Coalition, Inc.
Gateway Services Community Development District Healthy Start Coalition

Members of our audit team have acquired extensive experience from performing or participating in over 1,800 audits of governments, independent special taxing districts, school boards, and other agencies that receive public money and utilize fund accounting.

Much of our firm's auditing experience is with compliance auditing, which is required for publicly financed agencies. In this type of audit, we do a financial examination and also confirm compliance with various statutory and regulatory guidelines.

Following is a summary of our other experience, including Auditor General experience, as it pertains to other governmental and fund accounting audits.

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

Indian River Martin Okeechobee Palm Beach

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

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

Schools and Colleges

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

We propose the fee for our audit services described below to be $6,800 for the years ending September 30, 2026 and 2027, $6,950 for the years ending September 30, 2028 and 2029 and
$7,100 for the year ending September 30, 2030. In addition, if a bond issuance occurs there will be an additional fee for each additional bond. The fee is contingent upon the financial records and accounting systems of Rolling Hills 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 Rolling Hills Community Development District as of September 30, 2026, 2027, 2028, 2029 and 2030. The audits will be performed to the extent necessary to express an opinion on the fairness in all material respects with which the financial statements present the financial position, results of operations and changes in financial position in conformity with generally accepted accounting principles and to determine whether, for selected transactions, operations are properly conducted in accordance with legal and regulatory requirements. Reportable conditions that are also material weaknesses shall be identified as such in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Other (non-reportable) conditions discovered during the course of the audit will be reported in a separate letter to management, which will be referred to in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters.
Our audit will be performed in accordance with standards for financial and compliance audits contained in Government Auditing Standards, as well as in compliance with rules and regulations of audits of special districts as set forth by the State Auditor General in Chapter 10.550, Local Governmental Entity Audits, and other relevant federal, state and county orders, statutes, ordinances, charter, resolutions, bond covenants, Administrative Code and procedures, or rules and regulations which may pertain to the work required in the engagement.
The primary purpose of our audit will be to express an opinion on the financial statements discussed above. It should be noted that such audits are subject to the inherent risk that errors or irregularities may not be detected. However, if conditions are discovered which lead to the belief that material errors, defalcations or other irregularities may exist or if other circumstances are encountered that require extended services, we will promptly notify the appropriate individual.

I Personnel Qualifications and Experience
David S. McGuire, CPA, CITP
Director - 31 years experience

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

I Personnel Qualifications and Experience
David S. McGuire, CPA, CITP (Continued)
Director

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

I Personnel Qualifications and Experience
Matthew Gonano, CPA
Director - 14 years total experience

Education
University of North Florida, B.B.A. -Accounting
University of Alicante, Spain - International Business
Florida Atlantic University - Masters of Accounting

Professional Affiliations/Community Service

American Institute of Certified Public Accountants
+	Florida Institute of Certified Public Accountants

Professional Experience

Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.
Performed audits of nonprofit and governmental organizations in accordance	with Governmental Accounting Auditing Standards (GAAS)
Performed Single Audits of nonprofit organizations in accordance with 0MB 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.

I Personnel Qualifications and Experience
Melissa Marlin, CPA
Director - 12 years

Education
Indian River State College, A.A. -Accounting
Florida Atlantic University, B.B.A. - Accounting

Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy

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

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

I Personnel Qualifications and Experience
Maritza Stonebraker, CPA
Director - 10 years

Education
Indian River State College, B.S. -Accounting

Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy

Professional Affiliations/Community Service

Member of the American Institute of Certified Public Accountants
+	Member of the Florida Institute of Certified Public Accountants
+	Affiliate of the Government Finance Officers Association

Professional Experience
Maritza launched her professional auditing career at Berger, Toombs, Elam, Gaines, & Frank, accumulating over 9 years of expertise in the field
Performed over 300 audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
Performed Single Audits of nonprofit organizations in accordance with 2 CFR Part 200 Subpart F, Uniform Guidance, Audits of State, Local Governments, and Non-Profit Organizations.

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

I Personnel Qualifications and Experience
Jonathan Herman, CPA
Director - 12 years

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

Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy

Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Affiliate member Government Finance Officers Association

Professional Experience
Over 10 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance audits. Mr. Herman has been involved in all phases of the audits listed on the preceding pages.

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

I Personnel Qualifications and Experience
David F. Haughton, CPA
Accounting and Audit Manager - 34 years

Education
Stetson University, B.B.A. - Accounting
Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy

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

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

Counties:
St. Lucie County

Municipalities: City of Fort Pierce City of Stuart

I Personnel Qualifications and Experience
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.

I Personnel Qualifications and Experience
Paul Daly
Senior Accountant - 14 years

Education
Florida Atlantic University, S.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.

I Personnel Qualifications and Experience
Bryan Snyder
Manager - 11 years

Education
Florida Atlantic University, B.B.A. - Accounting

Professional Experience
Accountant beginning his professional auditing career with Berger, Toombs, Elam, Gaines, & Frank.
Mr. Snyder is gaining experience auditing governmental & nonprofit entities.

Continuing Professional Education
Mr. Snyder participates in numerous continuing education courses and plans on working to acquire his CPA certificate.
Mr. Snyder is currently studying to pass the CPA exam.

I Personnel Qualifications and Experience

Tifanee Terrell, CPA
Senior Accountant - 5 years

Education
+ Florida Atlantic University, M.A.C.C. -Accounting

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

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

I Personnel Qualifications and Experience

Dylan Dixon
Senior Accountant - 4 years

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

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

I Personnel Qualifications and Experience

Brennen Moore
Staff Accountant - 3 years

Education
Indian River State College, B.S. -Accounting

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

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

I Personnel Qualifications and Experience

Katie Gifford
Staff Accountant - 2 years

Education
Indian River State College, B.S. -Accounting

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

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

I Personnel Qualifications and Experience

Rayna Zicari
Staff Accountant - 2 years

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

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

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

I Personnel Qualifications and Experience

Deandre McFadden
Staff Accountant - 1 year

Education
+ Florida Atlantic University, B.S. - Accounting

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

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

Report on the Firm's System of Quality Control
6930 Gall Boulevard
Suite 200
Zephyrhills, FL 33542

813.788.2155
lJGPerry.com

December 4, 2025
To the Partners of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL
and the Peer Review Committee of the Florida Institute of Certified Public Accountants
We have reviewed the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, in effect for the year ended May 31, 2025. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards). A summary of the nature, objectives, scope, limitations of, and the procedures performed in a system review as described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported on in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.

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

Required Selections and Considerations

Engagements selected for review included engagements performed under Government Auditing Standards, including a compliance audit under the Single Audit Act.

As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures.
Opinion
In our opinion, the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, in effect for the year ended May 31, 2025 has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail. Berger, Toombs, Elam, Gaines & Frank, CPAs, PL has received a peer review rating of pass.
1>?-?
DG Perry

DGPerry
CPAs + Advisors

B.

Proposal to Provide Financial Auditing Services:
ROLLING HILLS
COMMUNITY DEVELOPMENT DISTRICT

Proposal Due: June 1, 2026 5:00PM

Submitted to:
Rolling Hills
Community Development District c/o District Manager
475 West Town Place, Suite 114 St. Augustine, Florida 32092

Submitted by:
Antonio J. Grau, Partner Grau & Associates
1001 Yamato Road, Suite 301 Boca Raton, Florida 33431 Tel	(561) 994-9299
(800) 229-4728
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

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

June 1, 2026

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

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

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

Government audits are at the core of our practice: 95% of our work is performing audits for local governments and of that 98% are for special districts. With our significant experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to your operations.

Why Grau & Associates:

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

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

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

Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.
Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.

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

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

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

Grau’s Focus and Experience

3
Partners

12
Professional Staff

2
Administrative Professionals
9/17
Employees are CPAS

Year founded

Properly registered and licensed professional corporation by the state of FLORIDA

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

See next page for report and certificate
⇒ External quality review program:
consistently receives a pass
⇒ Internal: ongoing monitoring to
maintain quality

AICPA | FICPA | GFOA | FASD | FGFOA

Firm & Staff Experience

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

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

YOUR ENGAGEMENT TEAM

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

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

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

Clients Served (partial list)

(>300) Various Special Districts, including:		
Bayside Improvement Community Development District Dunes Community Development District
Fishhawk Community Development District (I,II,IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District	St. Lucie West Services District
Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District
Bay Laurel Center Community Development District	
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	56
Total Hours	80 (includes of 4 hours of Ethics CPE)
Contact : bsteets@graucpa.com / (561) 939-6669
Experience
Grau & Associates	Partner	2023-Present	
Grau & Associates	Manager	2021-2023	
Grau & Associates	Senior Auditor	2018-2021	
Grau & Associates	Staff Auditor	2016-2018	
PCAOB Registered Firm	Staff Auditor	2015-2016	

Education
Florida Atlantic University (2015)

Clients Served (partial list)

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

Professional Education (over the last two years)
Course	Hours	
Government Accounting and Auditing	28	
Accounting, Auditing and Other	88	
Total Hours	116 (includes 4 hours of Ethics CPE)	

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

References

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

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

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

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

Specific Audit Approach

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

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

PHASE I:
Preliminary Planning
PHASE II:
Execution of the Audit Plan
PHASE III:
Completion and Delivery

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

During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.
Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
» Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
»  Perform tests of compliance.
Phase III - Completion and Delivery

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

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

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

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

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

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

» Significant audit adjustments;
» Significant deficiencies or material weaknesses;
» Disagreements with management; and
»  Difficulties encountered in performing the audit.
Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

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

Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.

Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2026-2030 are as follows:

  Year Ended September 30,			Fee		
2026	$5,000	
2027	$5,100	
2028	$5,200	
2029	$5,300	
2030	$5,400	
TOTAL (2026-2030)	$26,000	

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

Supplemental Information

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

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

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

ARBITRAGE

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

Current Arbitrage Calculations

We look forward to providing Rolling Hills 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.

C.

c-:,
0
3
?DeV.eloornent

Proposal
To Serve

Rolling Hills Community
:-:l · DistriCt
?
Development District

In Response to Request for Proposals for:

Annual Audit Services

Due by: 5:00 pm.June1, 2026

EI±]12.iclt1ie -rt/4Vldoc, --P.A.
?	Certified 1'ul?lic Accou11t?11t & Co11sult?11t
Contact:

Richie C. Tandoc, Audit &; Assurance Partner Email: richie@rtandoc/cpa.com

13453 SW lOYh Avenue Miami, Florida 33176
Tel. (305) 720/2502, ext.101

ROLLING HILLS COMMUNITY DEVELOPMENT DISTRICT

TABLE OF CONTENTS

Pa?
Letter of Transmittal/ Executive Summary...................................................................................	1-2
Proposal Requirements:
Firm Background........................................................................................................................................	3-4
Proposed Engagement Tearn................................................................................................................. 	4- 7
h-perience in Auditing Special Districts.........................................................................................	7-9
Understanding of and Ability to Furnish the Scope of Work.................................................	9
Proposed Fees.............................................................................................................................................. 	9-10
Proposed Timetable...................................................................................................................................	10

1:1:I!!???v:,??,????????.:

Letter of Transmittal / Executive Summary

12.icviie Tult,1doc, --P.A.
urtified 1'1,1\?lio Acocm1ttu1t & ??s1,1lttw1t
1'34'.i'3 SW10'.ii!IAv,,, \lli?1ni,fforiM '3'317" / i. ('30'.i) 720-2502

June 2, 2026

Marilee Giles District Manager
Rolling Hills Conununity Development District 475 West Town Place, Suite114
St. Augustine, FL 32092

RE: Proposal to Provide Annual Audit Services Dear Ms. Giles:
Richie Tandoc, P.A. is pleased to have the opportunity to submit a proposal to provide annual audit services to Rolling Hills Community Development District (the "District") for the fiscal year ending September 30, 2026, with the option to renew annually for the fiscal years ending September 30, 2027, 2028, 2029 and 2030.
Richie Tandoc, P.A. is committed to providing value-added and quality services to the District, combining the responsive personal contact associated with a smaller firm and the sophisticated professional resources of a larger firm. As leaders in servicing governmental and non-profit entities, Richie Tandoc, P.A. is fully qualified to provide audit services to the District. We strive to exceed the expectations of our clients, with a commitment to total quality service. Translating our experience and resources into effective and efficient value-added services to the District is our highest priority, which is why·we believe we are best suited to be part of your professional team.
The task that the District faces in selecting a firm to provide audit services is not an easy one. Our goal in th.is proposal .is to present those characteristics that distinguish us as the team best suited to serve the District.
Understanding of the Work and Ability to Perform
Based on the team's knowledge and experience gained in serving governmental and non-profit entities for over three decades, more specifically the experience that we've gained having been auditors for governmental organizations similar in size to the District, the team at Richie Tandoc, P.A. has a clear understanding and ability to provide the scope of services requested, as more thoroughly described throughout this proposal.
Committed to Serving Governmental and Non-Profit Entities
Although the Firm of Richie Tandoc, P.A. officially began operating as a CPA firm in 2025, the team members at Richie Tandoc, P.A. have been serving governmental and non-profit entities for over 30 years (previously as part of PAAST, P.L. and SKJ&:T, LLP). Richie Tandoc, P.A. strives to maintain its objectives in the rendering of services of the highest quality ,,vith local firm attentiveness to all of its governmental and non-profit clients.
Richie Tandoc, P.A.'s professionals, from entry-level accountants, to the managers, and to the partner, are trained to understand the issues and meet the needs of governmental and non-profit entities.

Our professionals bring a comprehensive understanding of the issues that face governmental and non-profit entities as well as "bench strength" at all levels, allowing us to respond s,:viftly and effectively to your evolving needs.
Your proposed engagement team consists of the follO\ving supervisory professionals:
Richie Tandoc, Client Service and Engagement Partner - has 32 years of experience auditing governmental and non-profit organizations;
Jenny Orantes, Audit Senior Manager - has 25 years of experience auditing governmental and non-profit organizations; and
Danae Garcia, Audit Supervisor - has 23 years of experience auditing governmental and non-profit organizations.
With this team, the Disnict can be assured that we are committed to performing the audit services within the timeframe required in the request for proposals.
Responsiveness
Richie Tandoc, P.A. takes pride in responding to the needs of its clients. This responsiveness is not only demonstrated by conunitting to performing our services with.in the timeframe required, but in responding to other requests as ·well. Our ability to be responsive will be enhanced by the open communications and excellent working relationship that we hope to develop vvith the District.
We look forward to hearing from you and to working with the District. As a Partner of Richie Tandoc, P.A., I am the District's primary contact and I am duly authorized to make representations for, and bind, the Firm. I can be reached directly at (305) 720-2502, ext.101or at richie@rtandoc-cpa.com.

Sincerel)/-

Rk?,.?
.	)

?
ichie C. Tandoc
Audit&Ass11ra11ce Partner

Proposal Requirements

Firn1Background
Richie Tandoc, P.A. (the "Firm") was originally founded and incorporated on March 1, 2017, but was originally a member/owner of SKJ&:T, LLP and PAAST, P.L. certified public accounting firms, for over t,vo decades. Effective July 16, 2025, Richie Tandoc, P.A. separated from PAAST, P.L. and began operating full-time as its own certified public accounting firm. ln addition, all of the governmental audit professionals from PAAST, P.L. have joined Richie Tandoc, P.A. As such, the Firm will continue to provide professional services to its governmental and non-profit clients, including accounting/bookkeeping, auditing, consulting, and other assurance and advisory services.
The Firm's audit and assurance practice (which consists of accounting, compilations, reviews, audits, consulting and other advisory services) is composed 70% of engagements in the governmental and non-profit industries, and 30% in the commercial industry, including investments, construction, manufacturing, distribution, import/export, retail, and services fields.
Richie Tandoc, P.A. is a member of the American Institute of Certified Public Accountants Private Companies Division for CPA firms. Richie Tandoc and all eligible employees are members of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants, and are in good standing with such Institutes. In addition, t,vo of the members on the assigned engagement team are Certified Fraud Examiners, and are members of the Association of Certified Fraud Examiners.
Size and Organizational Structure of the Firm
Richie Tandoc, P.A. is considered a local CPA firm, and consists of the following owner/partner:

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

	Number of Personnel	
Audit Professionals:		
Managers/Supervisors	3	
Staff	4	
Total	7	
Experience in Auditing Governmental and Non-Profit Entities
Our audit professionals have substantial experience in auditing governmental and non-profit entities in accordance with auditing standards generally accepted in the United States of America, Alldits of Not-for-profit Organizations, Government Allditing Standards, 0MB Uniform Guidance (i.e. Federal Single Audits), Chapter, 10.550 and 10.650, Rllles of the Auditor General (i.e. State Single Audits) and the preparation of financial statements in accordance with such standards, and FASB and GASB pronouncements, statements and interpretations, where applicable. In addition, Richie Tandoc, P.A. is a member of the AICPA's Not-for-Profit Section the Government Finance Officers Association and the Florida Government Finance Officers Association.

Page  13	1:1?:?1???????,????,eo?:1?,:

The following is a select list of governmental and non-profit audits that the proposed audit team at Richie Tandoc, P.A. have worked on in the last five years (special districts and special purpose governments are highlighted in red):
		Governmental and Non-Profit FinancialStatement and Sin_gle Audits	 Alzheimer's Association SE Fl. Chapter, Inc.	•  Foundation For Human Rights in Cuba, Inc.
Bayfront Park Management Trust	•	 Lincoln Road Business Improvement District Bacardi Family Foundation, Inc.	•	Miami Homes for All, Inc.
Boynton Beach Community Red. Agency	•	 :tvliami-Dade County Aviation Department Bro-ward Housing Solutions, Inc.	•	1vliami-Dade County General Segment
Catholic Charities Legal Services, Inc.	•	Miami-Dade County Industrial Dev. Authority City of Hialeah, Florida	•	Miami-Dade EJ...-pressway Authority
City of Miami, Florida	•	Nliam.i-Dade Transit
City of Miami Midtown CRA	•	Miami Sports&'. Exhibit.ion Authority
City of Miami Omni CRA	•	Miami \Vorkers Center, Inc.
City of Miami SE Overtown Park West CRA	•	Ophthalmology Research Foundation, Inc. Coconut Grove Business Improvement District	•	Outreach Aid to the Americas, Inc.
CubaNet News, Inc.	•	School Board of lvliam.i-Dade County
First Call For Help of Broward, Inc.	•	Two Ridges Community Development District Florida Rising, Inc./ Florida New Majority, Inc.	•	 Virginia Key Beach Park Trust
Florida Rising Together, Inc. / Florida New		•	'Nash.ington Avenue Business Imp. District Majority Education Fund, Inc.	■	 \Vest Villages Improvement District
Kristi House, Inc.	•	vVymvood Business Improvement District

Proposed Engagement Tearn
In order to fulfill our commitment to the District, we have structured the proposed engagement team to be responsive to your needs, consisting of professionals with the skills and experience in dealing with the issues you face. Below are the resumes of the proposed engagement team members.

Richie Tandoc, CPA, CFE
C1ie11t Service& Engagement Partner
Responsibilities
Richie will serve as the plimary contact for management to ensure open and effective channels of communication. His responsibilities include keeping abreast of important developments concerning issues that would directly affect the Distlict; coordinating the total services to be provided through continuous communication with members of the engagement team; determining the content of the reports to be issued; ascertaining that professional standards have been complied with throughout the engagement; and directing and controlling the efforts of all personnel on the engagement.
Resume
Richie is a Certified Public Accountant and
Certified Fraud Examiner with over 32 years of experience providing audit services to governmental and non-profit clients.
Richie specializes in providing services specifically to: non-profit organizations, including charitable, religious and educational organizations and foundations, conununity
Education:

International Uni\'ersity
Masccrof Acco1111ci11g, Florida International University

Page  14	I:I!I:??'.??1,??1?t???1co???,:

social welfare organizations, and business leagues; and governmental organizations, including state and local governments, special districts, and special-purpose governmental organizations. He also specializes in performing Federal and State Single Audits for governmental and non-profit organizations in accordance with Govenm1e11t A11diti11g Sta11dards, 0MB Uniform Guidance and Chapter, 10.650 and 10.550, Rules of t/1e Auditor Ge11ernl, respectively.
Richie stays current with topics relating to accounting and auditing, and more specifically, in the government and non-profit industries, by frequently attending local, state and national training seminars and conferences provided by the American Institute of Certified Public Accountants; Florida Institute of Certified Public Accountants; Government Finance Officers Association; and Florida Government Finance Officers Association. Richie is compliant with the Yellow Book requirements for CPE.
Prior to starting Richie Tandoc, P.A., Richie was a Partner with SKJ&:T, LLP/PAAST P.L for 22 years, and prior to that, he was a Senior Manager with KPMG for 8 years. During his time at KPMG, Richie completed a 2-year audit rotation in KPMG's London, England office.
Richie has provided services to a wide range of

Profcssional and Business Affiliations:
Certified Public Accountant, Florida
Certified Fraud Examiner, ACFE
i\fonber, Association of Certified Fraud Examiners
Member, American Institute of CPAs
Member, Government Finance Officers Association
Member, Florida Government Finance
Officers Association
A/11m11i, Florida International University
Membera11d Co-Clwir, United v\/ay of
ivliami-Dade County Agency Audit

Member, United \Vay of ;-..,tiami-Dade County Community Impact Committee
Former Board Member, Early Learning
Coalition of ivliami-!)ade/Jvlonroe
Fonner Member, Early Learning Coalition of ivliami-Dade/Monroe Finance Committee
Member, FICPA Audit Committee
governmental clients including, amongst others: Boynton Beach Community Redevelopment Agency; City of Coral Springs; City of Hialeah; City of Miami; City of lvliami Community Redevelopment Agencies; City of Pompano Beach; Coconut Grove Business Improvement District; Florida Department of Environmental Protection; Lincoln Road Business Improvement District; Miami-Dade County; Miami-Dade Expressway Authority; Miami-Dade County Industrial Dev. Authority; School Board of Miami-Dade County; School District of Palm Beach County; Two Ridges Community Development District; Washington Avenue Business Improvement District; West Villages Improvement District; and vVynwoocl Business Improvement District.

Jenny Orantes, CFE
Engageme11t Se11ior Manager

Responsibilities
Jenny will be responsible for developing and coordinating the overall audit work plan under the direction of the client service partner. Her responsibilities also include supervising staff personnel, coordinating the clay-to-day audit fieldwork with the Supervisor, and perfonning an in-depth review of all pertinent vmrk papers and reports.

Page  IS	I:I?!I.??'.??1.??1?t???1(0?:1?,:

Jenny will also be responsible for coordinating the completion of the audit and the preparation of the reports; and for bringing to the attention of the client service partner any technical and sensitive issues, and potential solutions to such.
Resume
Jenny is a Certified Fraud Examiner with over 25 years of expe1ience providing audit services to governmental and non-profit clients. Prior to the joining Richie Tandoc, P.A., she spent her entire public accounting career at Siq&:T/PAAST, P.L, rising to the level of Senior Manager.
She has substantial e.ll.'Perience in auditing governmental and non-profit ennnes in accordance with Government A11diti11g Sta11dards, auditing federal and state grants in accordance with 0MB Circular A-133/Uniform Guidance and R11les of the A11ditor Gweral of the State of Florida.
Jenny stays current with topics relating to accounting and auditing, and more specifically, in the government and non-profit industries, by frequently attending local, state and national training seminars and conferences provided by the American Institute of Certified Public Accountants; Florida Institute of Certified Public Accountants; Government Finance Officers Association; and Florida Government Finance Officers Association. Jenny is compliant with the Yellov-1 Book requirements for CPE.
Jenny has provided services to a wide range of government clients including, amongst others:
Boynton Beach Community Redevelopment Agency; City of Coral Springs; City of Miami Community Redevelopment Agencies; Coconut
Grove Business Improvement District; Florida Department of Environmental Protection; Miami-Dacie County; Miami-Dade County Aviation Department; Miami Beach Housing Authority; School Board of Miami-Dade County; School District of Palm Beach County; and 'vVynwoocl Business Improvement District.

Page  16
:-????11??,?????o???,:

Danae Garcia
Engagement Supervisor
Responsibilities
Danae ¥-rill assist in the planning of the audit; allocate audit tasks to staff and direct the day-to-day performance of the plan; will be under the supervision of the client service partner and senior manager; supervise audit staff and oversee daily progress of the engagement; communicate with the senior manager regarding the progress of the audit; review all workpapers and reports; and identify any technical issues to be discussed with the senior manager.
Resume
Danae has over 23 years of experience providing audit services to governmental and non-profit clients. Prior to the joining Richie Tandoc, P.A, she spent her entire public accounting career at SKJ&T/PAAST, P.L., rising to the level of Supervisor. She has substantial experience in auditing governmental and non-profit entities in accordance with Govcrnmc11t A11diting Standards, auditing federal and state grants in accordance with 0MB Circular A-133/Uniform Guidance and R11les of the Auditor Ge11eral of the State of Florida.
Danae stays current with topics relating to
accounting and auditing, and more specifically, in the government and non-profit industries, by frequently attending local, state and national training seminars and conferences provided by the American Institute of Certified Public Accountants; Florida Institute of Certified Public Accountants; Government Finance Officers Association; and Florida Government Finance Officers Association. Danae is compliant with the Yellow Book requirements for CPE.
Education and Professional Affiliations:

Fraud Examiners exam
AssociateMember, AICPA
Associate i"1embcr, FICPA
Al11111ni, Florida Int'! University
Danae has provided services to a wide range of government clients including, amongst others: Boynton Beach Community Redevelopment Agency; City of Miami; City of Miami Community Redevelopment Agencies; Coconut Grove Business Improvement District; Lincoln Road Business Improvement District; Miami-Dade County; Miami-Dade County Industrial Dev. Authority; School Board of Miami-Dade County; School District of Palm Beach County; Two Ridges Conmmnity Development District; Virginia Key Beach Park Trust; Washington Avenue Business Improvement District; West Villages Improvement District; and \iVynwood Business Improvement District.

Experience in Auditing Special Districts
Our professionals have substantial experience in auditing governmental entities in accordance with auditing standards generally accepted in the United States of America, Audits of Not-for-profit Organizations, Government Auditing Standards, 0MB Uniform Guidance (i.e. Federal Single Audits), Chapter, 10.650 and 10.550, Rules of the A11ditor General (i.e. State Single Audits) and the preparation of financial statements in accordance \'\1ith such standards, and FASB and GASE pronouncements, statements and interpretations, where applicable.
More specifically, we have significant experience in auditing special districts and other special purpose governmental entities,similar to the District. The follO'rving is a select list of special districts that the proposed team members have provided audit services to in the last year:
Page  17	l=l?!-I?????1,??,????'co?:1?,?

Boynton Beach Community Redevelopment Agency
Services Conducted:	Financial statement audit
Principal Contact:	Vicki Hill, Finance Director
100 E. Ocean Ave, Boynton Beach, FL 33435
(561) 600-9092
HillV@bbfl.us
City of Miami Community Redevelopment Agencies (3 Special Districts)	
Services Conducted: Principal Contact:
Financial statement audit, Federal single audit, and agreed-u?rocedures
Miguel Valentin, Finance Officer
819 N\iV 2nd Ave, 3rd Floor, Miami, FL 33136
(305) 679-6810
mavalentin@miamigov.com Coconut Grove Business Im.E.rovement District
Services Conducted:	Financial statement audit
Principal Contact:	Mark Burns, Executive Director
3250 Mary St. #305, Coconut Grove, FL 33133
(305) 461-5506
mark@grovebid.com
Lincoln Road Business Im_Erovement District
Services Conducted:	Financial statement audit
Principal Contact:	Anabel Llopis, Executive Director
1620 Drexel Ave, Suite 100, Miami Beach, FL 33139
(305) 600-0219
anabel@lincolnrd.com
Miami, Dade County Industrial Development Authority 	 Services Conducted:	Financial statement audit
Principal Contact:	Amanda Llovet, CFO
80 SW 8th St, Suite 2801, Miami, FL 33130
(305) 579-0070
allovet@mdcida.org
Two Ridges Community Development District	
Services Conducted:	Financial statement audit
Principal Contact:	JeffWallzer, CFO (Special District Services, Inc.) 2501A Burns Rd, Palm Beach Gardens, FL 33410
(561) 579-630-4922
	jWallm@sdsinc.org
West Villages Improvement District	
Services Conducted:	Financial statement audit and state sin_gle audit
Principal Contact:	Jeff Walizer, CFO (Special District Services, Inc.) 2501A Burns Rd, Palm Beach Gardens, FL 33410
(561) 579-630-4922
lWallzer@sdsinc.org
Page I 8	1:1:	1

		Vvashington Avenue Business Improvement District Services Conducted:	Financial statement audit
Principal Contact:	Tray Wright, Executive Director
1234 Washington Ave, #204, Miami Beach, FL 33139
(305) 916-0779
	t,v_ri,ght@,vashavemb.com	

Understanding of and Ability to Furnish the Scope of Work
Richie Tandoc, P.A. has the ability and capability to perform the services required in the RFP, based on the proposed team members' experience in auditing similar entities, and our knowledge of and expertise in state and local government accounting and auditing. We understand the scope of work includes an audit of the District's basic financial statements, in accordance ·with:
Rules of the Auditor General of the State of Florida, Chapters 10.550;
Section 218.415, Florida Statutes, Local Govemme11t I11vest111e11tPolicies;
Audits of State and Local Governments, issued by the AICPA;
Generally Accepted Auditing Standards;
Government Auditing Standards, issued by the Comptroller General of the United States;
Generally Accepted Governmental Accounting Standards; and
Any other applicable federal, state, local regulations or professional guidance not specifically listed above, which may be adopted by these organizations in the future.
Our understanding of the reports to be issued for the District, include:
Report on the fair presentation of the basic financial statements (independent auditor's report);
Report on internal control over financial reporting and on compliance and other matters based on an audit of the financial statements (Yellow Book report);
Management letter in accordance ,vith "Rules of the Auditor General"; and
Report on compliance with Section 218.415, Florida Statutes, Local Govem111e11t Investment Policies.
As previously mentioned, although the Firm has only recently begun operations as its own CPA firm, all of the government audit professionals at the Firm have been together since their days at SKJ&:T, LLP / PAAST, P.L The three members on the proposed team have been ,,vorldng together since 2003, and have been providing audit services to our governmental clients since then, and v,1ill continue to do so under Richie Tandoc, P.A.
Proposed Fees
Richie Tandoc, P.A.'s policy is to estimate fees at amounts that are highly competitive, but will also enable us to respond to your needs and provide the quality of service that the District requires. In general, our fees are based on the level of experience and training of the individuals assigned to the engagement.
Our proposed fees below also include the availability of the members of the engagement team to assist the District in answering any accounting, auditing, and/or financial reporting technical questions, or any other questions within the scope of the audit engagement, during the engagement and throughout the year. VVe do not charge extra for these ldnds of technical questions. However, questions or services that are not with.in the scope of the audit may include those services that would not impair our independence as your auditors, such as consent letters, certain agreed-upon procedures, tax-related research and inquiries, and certain other financial consulting services, and would therefore be charged at rates agreed-upon with management.
Page  19	[:I:I:.??	1

Richie Tandoc, P.A.'s lump sum proposed cost for the annual audit services, are as follows:
Lump Sum
	Year Endin?30,		Proposed Cost	
2026	$	6,200	
2027	6,200	
2028	6,400	
2029	6,400	
2030	6,400	

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

Feb

Once the timetable is agreed and finalized with management of the District, Richie Tandoc, P.A. will
be committed to completing the audit ,vitrun the dates specified.

Page  I 10
I:I?l!??????1,??,?t???'c.::1?,:

D.
Independent Audit Service Proposal

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

Prepared for Rolling Hills Community Development District
Prepared By: McIntosh CPA
June 2, 2026

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

June 2, 2026
Board of Supervisors
Rolling Hills Community Development District Clay County

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

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

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

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

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

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

AUDIT PLANNING

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

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

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

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

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

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

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

REPORTING

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

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

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

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

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

Fiscal Year	Proposed Fee	
2026	$6,000	
2027	$6,100	
2028	$6,200	
2029	$6,300	
2030	$6,400	

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

THIRD ORDER OF BUSINESS

A.
RESOLUTION 2026-07

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ROLLING HILLS COMMUNITY DEVELOPMENT DISTRICT ELECTING THE OFFICERS OF THE DISTRICT AND PROVIDING FOR AN EFFECTIVE DATE.

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

WHEREAS, pursuant to Chapter 190, Florida Statutes, the Board of Supervisors (“Board”), shall organize by electing one of its members as Chair and by electing a Secretary, and such other officers as the Board may deem necessary.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ROLLING HILLS COMMUNITY DEVELOPMENT DISTRICT:

DISTRICT OFFICERS. The District officers are as follows:

	 is elected Chairperson.
	 is elected Vice-Chairperson.
  Marilee Giles	 is elected Secretary.
	 is elected Assistant Secretary.
	 is elected Assistant Secretary.
	 is elected Assistant Secretary.
  Jim Oliver	is elected Assistant Secretary.
_ Daniel Laughlin	is elected Assistant Secretary.
  Matt Biagetti	is elected Assistant Secretary.
_ Darrin Mossing	 is elected Assistant Secretary.
  Marilee Giles	 is elected Treasurer.
  Jim Oliver	is elected Assistant Treasurer.
_ Daniel Laughlin	is elected Assistant Treasurer.
  Matt Biagetti	is elected Assistant Treasurer.
_ Darrin Mossing	 is elected Assistant Treasurer.

CONFLICTS. All Resolutions or parts of Resolutions in conflict herewith are hereby repealed to the extent of such conflict.

EFFECTIVE DATE. This Resolution shall become effective immediately upon its adoption.

Passed and Adopted this 14th of July 2026.

Attest:	ROLLING HILLS COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

FOURTH ORDER OF BUSINESS
MINUTES OF MEETING ROLLING HILLS
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Rolling Hills Community Development District was held on Tuesday, June 9, 2026, at 6:00 p.m. in the Rolling Hills Amenity Center, 3212 Bradley Creek Parkway, Green Cove Springs, Florida.

Present and constituting a quorum were:

David Church	Chairman
David Bauer by phone	Vice Chairman
Helana Cormier	Assistant Secretary
Susan Gibbons	Assistant Secretary
Kevin Craig	Assistant Secretary
Susan Gibbons	Assistant Secretary
John Miller	Appointed as Assistant Secretary Also present were:
Marilee Giles	District Manager, GMS
Katie Buchanan by phone	District Counsel, Kutak Rock
Freddie Oca	Riverside Management
Keith Hadden	District Engineer
Jay Soriano	GMS
Karen Fisher	Brightview

The following is a summary of the discussions and actions taken at the June 9, 2026, regular meeting of the Board of Supervisors of the Rolling Hills Community Development District.

FIRST ORDER OF BUSINESS	Roll Call
Ms. Giles called the meeting to order at 6:16 p.m. and called the roll. Four Supervisors were present in person constituting a quorum.

SECOND ORDER OF BUSINESS	Audience	Comments	(Regarding	Agenda
Items Listed Below)
Ms. Giles opened the public comment period for agenda items only. Being none, the Board moved on to the next agenda item.

THIRD ORDER OF BUSINESS	Approval of Minutes of the April 14, 2026
Meeting
Ms. Giles presented the April 14, 2026, meeting minutes and asked for any comments, corrections, or changes.
The Board discussed several requested revisions to the April 14, 2026, meeting minutes. Supervisor Cormier requested that the minutes more accurately reflect the reasons for her dissenting vote regarding a prior Board action, stating that she wanted the record to reflect her concerns for future readers and residents. Ms. Giles discussed the purpose of meeting minutes, noting that minutes are intended to summarize Board actions rather than provide a verbatim account of discussions. The Board also considered the additional staff time and professional costs that would be incurred by revising the minutes beyond standard corrections.
Ms. Giles discussed the transcription process, explaining that the minutes are prepared as summaries based on the meeting recording and are not intended to include every comment made during Board discussions. The Board reviewed several minor factual corrections, including typographical errors, speaker identification, and clarification of comments attributed to Board members.
Following discussion, the Board directed staff to incorporate the agreed-upon factual corrections while maintaining the summary format of the minutes. Supervisor Cormier stated that she continued to disagree with the Board’s decision and would vote against approval.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the April 14, 2026
Audit Committee Meeting
Ms. Giles presented the April 14, 2026, meeting minutes and asked for any comments, corrections, or changes. The Board had no changes to the minutes.

FIFTH ORDER OF BUSINESS	Consideration  of  Committee  Rankings  of
Proposals to Perform the Audit for Fiscal Year 2026
Ms. Giles discussed the audit committee’s evaluation process for auditor proposals. She explained the committee members independently review and score each proposal using the previously approved evaluation criteria, with the committee’s rankings and recommendation presented to the Board for consideration at a subsequent meeting. Board members discussed the scoring methodology, review timeline, and the option for supervisors to contact references during the evaluation process before making a recommendation to the full Board.

SIXTH ORDER OF BUSINESS	Ratification of Agreements (under separate
cover)
Pickleball Program
Middleburg High School Swim Team for Use of the Amenity Facility
Clay High School Swim Team for Use of the Amenity Facility
The Board considered ratification of the Pickleball Agreement and the Swim Team Usage Agreements. Ms. Giles reported that the Pickleball Agreement remained under review and required additional coordination with staff and legal counsel before it would be ready for Board consideration. She also advised that the Swim Usage agreements were still pending review and approval by the School Board Attorney’s Office.
Following discussion regarding the status of the agreements, staff recommended postponing consideration until all outstanding reviews were completed. By consensus, the Board tabled the Pickleball Agreement and the Swim Usage Agreements to a future meeting.

SEVENTH ORDER OF BUSINESS	Consideration of Proposal from Riverside
Management Services for Fiscal Year 2027
Ms. Giles presented the FY27 proposal from Riverside Management Services. She explained that the Board first approves the vendor proposal and, upon approval, staff prepares a District agreement using the approved pricing and updated legal language. She noted the District generally utilizes its own service agreements rather than vendor contracts to ensure provisions protect the District’s interests, including appropriate termination language.

The Board discussed one-year versus multi-year service agreements, annual pricing increases, and the advantages of reviewing service levels, and budget impacts each year. Staff also noted that vendors may still request price adjustments during multi-year agreements due to changing economic conditions.
Board members expressed concerns regarding the allocation of maintenance and pool service costs and discussed whether pool maintenance services could be competitively bid separately. Staff advised that maintenance personnel currently perform some pool-related work and explained that reallocating those hours would allow additional maintenance resources while obtaining proposals from dedicated pool maintenance companies.
Following discussion, the Board directed staff to modify the proposal by reallocating funding from pool maintenance to facility maintenance and to issue an RFP for pool maintenance services. A motion was made and seconded to approve the Riverside Management Services proposal as amended with the changes discussed on the record, including issuing an RFP for pool maintenance.

EIGHTH ORDER OF BUSINESS	Consideration	of	Resolution	2026-05,
Approving the Proposed Budget for Fiscal Year 2027 and Setting a Public Hearing Date for Adoption (August 11, 2026)
Ms. Giles presented Resolution 2026-05, approving the proposed budget for Fiscal Year 2027 and setting a public hearing date for adoption. Ms. Giles noted that it includes the General Fund, Debt Service Funds, and Capital Reserve Funds, with minimal changes from the prior fiscal year and no increase to resident assessments. She also discussed the District’s continued progress in building capital reserves to fund future capital improvements while maintaining long-term financial stability.
Board members discussed the proposed budget and asked questions regarding trustee fees, debt service administration, and the purpose of the Maximum Annual Debt Service (MADS)

reserve. Ms. Buchanan explained the role of the bond trustee in administering multiple required reserve accounts. Following discussion, a motion was made, seconded, and approved to adopt Resolution 2026-05, approving the proposed Fiscal Year 2027 budget and setting the public hearing for August 11, 2026.

NINTH ORDER OF BUSINESS	Consideration of Resolution 2026-06, Setting a
Public Hearing Date to Adopt the Revised Rules of Procedure (August 11, 2026)
Ms. Buchanan reviewed Resolution 2026-06, setting a public hearing date to adopt the revised Rules of Procedure to comply with recent statutory changes. The Board discussed several provisions of the proposed rules, including requirements for public comment, conflicts of interest, District records, assessment methodologies, and Board meeting procedures.
Supervisor Cormier requested clarification regarding the conflict-of-interest provisions as they relate to Board members., District management, and employees affiliated with developers or landowners. Ms. Buchanan explained that serving on the Board while employed by a developer or landowner does not, by itself, create a conflict of interest; however, conflicts may arise when voting on matters that could provide a direct financial benefit. Ms. Buchanan distinguished between eligibility to serve on the Board and situations requiring voting abstentions under Florida law.
The Board discussed the rule requiring the District to maintain adopted assessment methodology reports and questioned the various assessment methodologies used throughout the District’s history. Staff and Counsel explained that multiple methodologies exist due to the District’s historical bond issuances, defaults, refinancings, and changes in development over time. It was noted that as bonds were restructured and refinanced, new assessment methodologies were adopted to reflect those changes, resulting in multiple methodologies for different portions of the District.
To provide additional guidance on the proposed Rules of Procedure, the Board directed staff to schedule an additional meeting on July 14, 2026, at 5:00 p.m. to review the document in

greater detail and allow Board members to address outstanding questions before formal consideration at a future meeting. Staff confirmed the meeting would be properly noticed to the public.

TENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Buchanan reported that the deed associated with the Common Bond transaction had been recorded and all closing documents had been completed, officially closing the transaction. She advised the Board that the County Property Appraiser’s website may not immediately reflect the updated ownership information due to recording delays. Ms. Cormier requested the closing date, and Ms. Buchanan stated the date was not immediately available but would provide the information at a later time.

Engineer
Mr. Hadden and the Board discussed the pedestrian bridge and the District’s desire to eliminate future ownership, maintenance, and liability associated with the structure. Mr. Hadden reviewed demolition considerations, noting the bridge decking could be removed while leaving the pilings in place if required by permitting or environmental restrictions. The Board expressed concerns that leaving any portion of the structure could still create an attractive nuisance and potential liability and discussed consulting the District’s insurance carrier regarding the safest course of action. The Board agreed to notify the County and School Board of its intent to discontinue responsibility for the bridge and proposed an August 1 deadline for the County to determine whether it would accept ownership or responsibility before the District proceeds with demolition. Ms. Buchanan was directed to prepare the appropriate correspondence, and Mr. Hadden was asked to coordinate with the insurance carrier and obtain necessary permitting information to support the Board’s final decision.

Manager

Report on the Number of Registered Voters (990)
Ms. Giles reported there were 990 registered voters within the District as of April 15, 2026, as required by Florida Statutes.

Annual Form 1 Filing and Annual Ethic Training
Ms. Giles reminded Board members to complete their Form 1 financial disclosure by July 1 and annual ethics training by December 31. The Board was also advised of the qualifying period for the upcoming general election and the Board seats scheduled for election.

Operations/Amenity Manager
Report
Monthly Quality Inspection Report
Mr. Soriano provided updates on several ongoing facility and maintenance projects. The Board discussed improvements to the common area, including installing irrigation controls, reseeding, and exploring future amenities such as gazebo or shade structure. Mr. Soriano reported that most irrigation infrastructure is in place, but a controller is needed to make the system operational. The Board expressed support for purchasing the controller so landscaping improvements can proceed and directed staff to continue evaluating long-term enhancement options for the area.
Staff also updated the Board on the clubhouse roof insurance claim, advising that the roofing contractor has changed ownership but will continue working through the insurance process. Staff will review the updated paperwork to ensure all documentation remains consistent before moving forward with repairs.
Additional operational updates included replacement of aging community signs, with proposals expected for consideration at a future meeting, and increased amenity usage resulting in the anticipated utilization of the full seasonal staffing budget. Staff also reported on ongoing vandalism in the rear restroom area and advised that the facilities will remain secured until additional fencing and access improvements are completed.
The Board discussed the community access card system and agreed that new access cards are needed due to printer compatibility issues. Staff explained that requiring identification cards, particularly for minors, will improve accountability and strengthen access control. The Board also

discussed enhancements to the check-in process, including verifying users through the access system and monitoring activity to reduce unauthorized entry.
Staff informed the Board that routine inspections have identified isolated loose pool tiles. Residents were encouraged to report maintenance concerns when observed, and staff confirmed repairs will be made as needed. The Board also noted that additional quotes are being obtained for replacement gym equipment, with recommendations expected for review at the August meeting.
The Board considered a proposal for a new playground structure. Following discussion of the available options and funding, the Board approved the purchase with a not-to-exceed amount of $83,000 playground structure, authorizing staff to proceed with the project and work with Supervisor Craig.

ELEVENTH ORDER OF BUSINESS	Supervisor’s Requests
Ms. Giles opened the meeting for Supervisor requests. Supervisor Gibbons announced her resignation from the Board of Supervisors. Upon motion, the Board accepted Ms. Gibbons resignation effective immediately.

The Board then considered filling the vacant seat at the meeting rather than waiting until the next regularly scheduled meeting. The Board discussed the vacancy, the appointment process, and the benefits of filling the position immediately to maintain a full Board.
Former Supervisor John Miller addressed the Board and expressed his interest in returning to serve. Mr. Miller discussed his previous Board experience, his desire to continue serving the community, and explained that changes in his personal circumstances now allow him the time to fulfill the responsibilities of the position.
Following Board discussion and public comment, a motion was made to appoint John Miller to the vacant Board seat.

Ms. Giles administered the Oath of Office to Mr. Miller, who was officially appointed to the Board of Supervisors. Ms. Buchanan welcomed Mr. Miller back and reminded him that Sunshine Law, Public Records, and Ethics requirements remain applicable, offering assistance should he need a refresher.

TWELFTH ORDER OF BUSINESS	Audience Comments
Ms. Giles asked for any audience comments. A resident addressed the Board regarding several community matters, including pedestrian safety and increased traffic. Comments focused on concerns surrounding potential demolition or replacement of the bridge, the need to preserve safe pedestrian access, and coordination with the County and School Board before any final decisions are made.
A resident also presented a proposal for a community youth workshop intended to strengthen communication between parents and youth while providing positive community engagement opportunities. The Board discussed the proposal and explained that programming of that nature is generally outside the District’s normal scope but agreed the proposal could be reviewed further to determine whether facility use or other accommodations may be appropriate. Additional discussion clarified the District’s policies regarding amenity room use and approval processes for community activities.

THIRTEENTH ORDER OF BUSINESS	Financial Reports
Balance Sheet & Income Statement
Assessment Receipts Schedule
Check Register
Ms. Giles presented the financial statements through April 30, 2026. She reported that assessment collections were 98% complete. She reviewed the check register, noting expenditures were higher than normal due to District improvement projects, including paver installation, tennis court lighting, and transfers to the debt assessment fund. Ms. Cormier briefly inquired about an invoice that had previously been addressed, and no additional discussion followed.

FOURTEENTH ORDER OF BUSINESS	Next Scheduled Meeting: July 14, 2026, at
the Rolling Hills Amenity Center
Ms. Giles announced that the next scheduled meeting is July 14, 2026, at 5:00 p.m.

FIFTEENTH ORDER OF BUSINESS	Adjournment
Ms. Giles moved to adjourn.

Secretary/Assistant Secretary	Chairman/Vice Chairman

FIFTH ORDER OF BUSINESS
MINUTES OF MEETING ROLLING HILLS
COMMUNITY DEVELOPMENT DISTRICT

The Audit Committee meeting of the Board of Supervisors of the Rolling Hills Community Development District was held on Tuesday, June 9, 2026, at 6:00 p.m. in the Rolling Hills Amenity Center, 3212 Bradley Creek Parkway, Green Cove Springs, Florida.

Present for the Audit Committee were:

David Church
David Bauer by phone Helana Cormier Susan Gibbons
Kevin Craig

Also present were:

Marilee Giles	District Manager, GMS
Katie Buchanan by phone	District Counsel, Kutak Rock

The following is a summary of the discussions and actions taken at the June 9, 2026, Audit Committee meeting of the Board of Supervisors of the Rolling Hills Community Development District.
FIRST ORDER OF BUSINESS	Roll Call
Ms. Giles called the meeting to order at 6:00 p.m. and called the roll.

SECOND ORDER OF BUSINESS	Review and Ranking of Proposals Received in
Response to the RFP
Berger, Toombs, Elam, Gaines, and Frank
Grau & Associates
Richie C. Tandoc
McIntosh
The Audit Committee reviewed the audit proposals received in response to the District’s Request for Proposals (RFP) for independent auditing services, as required by Florida Statute 218.
June 9, 2026	Rolling Hills CDD

Committee members confirmed that the evaluation criteria previously approved by the Board complied with statutory requirements and discussed the four proposals submitted.
Committee members expressed satisfaction with the District’s current auditor, noting their familiarity with the District, timely service, competitive pricing, and overall performance. The Committee discussed the advantages of retaining the incumbent auditor while also considering the qualifications, experience, and pricing submitted by the other responding firms.
During the discussion, Committee members raised questions regarding differences between the current audit fees and the proposed pricing, contract history, escalation clauses, and the experience of the competing firms. Additional clarification was requested regarding prior services provided to other communities and the qualifications of certain firms. Staff explained that only the information contained within the submitted proposals could be considered as part of the evaluation process.
As the Committee began scoring the proposals using the approved evaluation matrix, members determined that additional time was needed to review the proposals and complete individual rankings. By consensus, the Committee agreed to table the evaluation and scoring of the audit proposals to a future Audit Committee meeting to allow members additional opportunity to complete their review before making a recommendation.

THIRD ORDER OF BUSINESS	Other Business
Ms. Giles stated there was no other business.

FOURTH ORDER OF BUSINESS	Adjournment
Ms. Giles asked for a motion to adjourn the Audit Committee meeting.

Secretary/Assistant Secretary	Chairman/Vice Chairman

2

SEVENTH ORDER OF BUSINESS

ROLLING HILLS COMMUNITY DEVELOPMENT DISTRICT
CLAY COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025
ROLLING HILLS COMMUNITY DEVELOPMENT DISTRICT CLAY COUNTY, FLORIDA

TABLE OF CONTENTS

	  Page		
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	7	
Statement of Activities	8	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	9	
Reconciliation of the Balance Sheet - Governmental Funds to the
Statement of Net Position	
10	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
11	
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities	
12	
Notes to the Financial Statements	13-22	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual – General Fund	
23	
Notes to Required Supplementary Information	24	
OTHER INFORMATION		
Data Elements required by FL Statute 218.39 (3) (c)	25	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

26-27	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	

28	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
29-30	

INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
Rolling Hills Community Development District Clay County, Florida
1001 Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Rolling Hills Community Development District, Clay County, Florida (“District”) as of and for the fiscal year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2025, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures
include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c) but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated May 20, 2026, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

May 20, 2026
MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Rolling Hills Community Development District, Clay County, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2025. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.
FINANCIAL HIGHLIGHTS

The assets plus deferred outflows of resources of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $11,470,011.

The change in the District’s total net position in comparison with the prior fiscal year was $1,396,218, an increase. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.
At September 30, 2025, the District’s governmental funds reported combined ending fund balances of
$2,726,197, a decrease of ($344,609) in comparison with the prior fiscal year. A portion of fund
balance is restricted for debt service and capital projects, assigned to capital reserves and the remainder is unassigned fund balance which is available for spending at the District’s discretion.
OVERVIEW OF FINANCIAL STATEMENTS

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

Government-Wide Financial Statements

The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.
The statement of net position presents information on all the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

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

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

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

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

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

The District maintains three governmental funds for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund and capital projects fund which are considered major funds.

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

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

GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of an entity’s financial position. In the case of the District, assets plus deferred outflow of resources exceeded liabilities at the close of the most recent fiscal year.

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

NET POSITION SEPTEMBER 30,

	2025	2024	
Assets, excluding capital assets
$	2,796,129  $
3,103,841
Capital assets, net of depreciation		23,257,329	23,600,075  Total assets		26,053,458	26,703,916 
Deferred outflows of resources				24,031			26,120  Liabilities, excluding long-term liabilities			326,893		328,635 Long-term liabilities		14,280,585	16,327,608 
Total liabilities		14,607,478	16,656,243  Net Position
Net investment in capital assets	9,125,340	7,416,060
Restricted	1,138,403	1,953,923
Unrestricted		1,206,268	703,810 
Total net position	 $  11,470,011  $  10,073,793 
GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure) less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

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

The District’s net position increased during the most recent fiscal year. The majority of the increase represents the extent to which ongoing program revenues exceeded the cost of operations and depreciation expense.
Key elements of the change in net position are reflected in the following table:

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

	2025	2024	
Revenues: Program revenues
Charges for services	$	3,066,118	$	3,942,475	
Operating grants and contributions	65,824	81,942	
Capital grants and contributions	7,092	361,508	
General revenues			
Miscellaneous	27,679	5,455	
Unrestricted investment earnings			51,101		35,160  Total revenues		3,217,814	4,426,540 
Expenses:
General government	143,450	131,196	
Maintenance and operations	524,895	872,610	
Amenity center	508,815	499,455	
Interest on long-term debt		644,436	746,183 		
Total expenses		1,821,596	2,249,444 		
Change in net position		1,396,218	2,177,096 		
Net position - beginning		10,073,793	7,896,697 		
Net position - ending	 $  11,470,011  $  10,073,793 		

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2025, was $1,821,596. The majority of the costs of the District’s activities were paid by program revenues. Program revenues are comprised primarily of assessments. The District also receives revenue from interest income. Revenues decreased over the prior year due to a decrease in prepaid assessments received as well as Developer contributions received in the prior year which were not earned in the current year. In total, expenses decreased over the prior year primarily as the result of a decrease in maintenance expenses.
GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2025.

CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets

At September 30, 2025, the District had $30,668,855 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $7,411,526 has been taken, which resulted in a net book value of $23,257,329. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt

At September 30, 2025, the District had $14,355,000 in Bonds outstanding. More detailed information about the District’s capital debt is presented in the notes of the financial statements.
ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS

The District anticipates the continuation of the infrastructure improvement project for the subsequent year. CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, landowners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Rolling Hills Community Development District’s Finance Department at 475 West Town Place, Suite 114, St. Augustine, Florida 32092.
ROLLING HILLS COMMUNITY DEVELOPMENT DISTRICT CLAY COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2025

	Governmental
	Activities		
ASSETS		
Cash	$	26,418	
Investments	1,249,782	
Restricted assets:		
Investments	1,519,929	
Capital assets:		
Nondepreciable	14,850,713	
Depreciable, net		8,406,616 	
Total assets		26,053,458 	

DEFERRED OUTFLOWS OF RESOURCES
Deferred charge on refunding (debit)		24,031 
Total deferred outflows of resources		24,031 

LIABILITIES		
Accounts payable	69,932	
Accrued interest payable	256,961	
Non-current liabilities:		
Due within one year	365,000	
Due in more than one year		13,915,585 	
Total liabilities		14,607,478 	

NET POSITION		
Net investment in capital assets	9,125,340	
Restricted for debt service	1,138,403	
Unrestricted		1,206,268 	
Total net position	 $ 11,470,011 	

See notes to the financial statements
ROLLING HILLS COMMUNITY DEVELOPMENT DISTRICT CLAY COUNTY, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Program Revenues
Charges	Operating	Capital
Net (Expense) Revenue and Changes in Net Position
for		Grants and		Grants and	Governmental Functions/Programs		Expenses	Services	Contributions	Contributions		Activities	 Primary government:
Governmental activities:
General government
$	143,450
$	143,450	$	-	$	-	$	-

Maintenance and operations	524,895	1,127,176	-	7,092	609,373	
Amenity center	508,815	-	-	-	(508,815)	
Interest on long-term debt		644,436	1,795,492	65,824	-	1,216,880 
Total governmental activities		1,821,596	3,066,118	65,824	7,092	1,317,438 

General revenues:		
Miscellaneous	27,679	
Unrestricted investment earnings		51,101 	
Total general revenues		78,780 	
Change in net position	1,396,218	
Net position - beginning		10,073,793 	
Net position - ending	 $	11,470,011 	

See notes to the financial statements
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2025

ASSETS
	Major Funds	
Debt	Capital
General	Service	Projects
Total Governmental Funds
Cash
$	26,418	$
-	$	-
$	26,418
Investments	1,249,782	1,395,364	124,565	2,769,711

Total assets	 $ 1,276,200	$ 1,395,364	$	124,565	$ 2,796,129 

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	69,932	$	-	$	-	$	69,932	
Total liabilities	69,932	-	-	69,932	

Fund balances:
Restricted for:					
Debt service	-	1,395,364	-	1,395,364	
Capital projects	-	-	124,565	124,565	
Assigned to:					
Capital reserves	701,336	-	-	701,336	
Unassigned	504,932	-	-	504,932	
Total fund balances	1,206,268	1,395,364	124,565	2,726,197	

Total liabilities and fund balances	
$ 1,276,200	
$ 1,395,364	
$	124,565	
$ 2,796,129	

See notes to the financial statements
RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2025

Fund balance - governmental funds	$  2,726,197
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the government as a whole.
Cost of capital assets	30,668,855		
Accumulated depreciation	  (7,411,526) 	23,257,329	
Deferred charges on refunding of long-term debt are shown as deferred outflows/inflows of resources in the government-wide financial statements; however, this amount is expensed in the governmental fund financial statements.		

24,031	
Liabilities not due and payable from current available resources are not reported as liabilities in the  governmental fund			
statements.	All liabilities, both current and long-term, reported in the government-wide financial statements.
Accrued interest payable	are	

(256,961)	
Bonds payable		  (14,280,585)	(14,537,546) 	
Net position of governmental activities	$ 11,470,011

See notes to the financial statements
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

	Major Funds		Total
Debt	Capital
General	Service	Projects
Governmental Funds
REVENUES					
Assessments	$ 1,270,626	$	1,795,492	$	-	$  3,066,118	
Interest	51,101	65,824	7,092	124,017	
Miscellaneous revenues	27,679	-	-	27,679	
Total revenues	1,349,406	1,861,316	7,092	3,217,814	

EXPENDITURES
Current:
General government	143,450	-	-	143,450	
Maintenance and operations	248,650	-	-	248,650	
Amenity center	319,747	-	-	319,747	
Debt Service:
Principal	
-	
2,050,000	
-	
2,050,000	
Interest	-	678,009	-	678,009	
Capital outlay	122,567	-	-	122,567	
Total expenditures	834,414	2,728,009	-	3,562,423	
Excess (deficiency) of revenues over (under) expenditures	

514,992	

(866,693)	

7,092	

(344,609)	

OTHER FINANCING SOURCES (USES)
Interfund transfer in / (out)	

(12,534)	

12,534	

-	

-	
Total other financing sources (uses)	(12,534)	12,534	-	-	

Net change in fund balance	
502,458	
(854,159)	
7,092	
(344,609)	
Fund balances - beginning	703,810	2,249,523	117,473	3,070,806	

Fund balances - ending	
$ 1,206,268	
$	1,395,364	
$	124,565	
$  2,726,197	

See notes to the financial statements
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Net change in fund balances - total governmental funds	$	(344,609)
Amounts reported for governmental activities in the statement of activities are different because:
Depreciation on capital assets is not recognized in the governmental fund statement but is reported as an expense in the statement of
activities.	(463,560)
Governmental funds report capital outlays as expenditures; however, the cost of capital assets is eliminated in the statement of activities
and capitalized in the statement of net position.	120,814
Repayment of long-term liabilities is reported as expenditures in the governmental fund financial statements, but such repayments reduce liabilities in the statement of net position and are eliminated in the
statement of activities.	2,050,000
Amortization of the deferred charge on refunding is not recognized in the governmental fund financial statements, but is reported as an
expense in the statement of activities.
Amortization of Bond discounts/premiums is not recognized in the
(2,089)

governmental fund financial statements, but is reported as an expense in the statement of activities.	
(2,977)	
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the fund financial statements.	

	38,639 	
Change in net position of governmental activities	$  1,396,218	

See notes to the financial statements
NOTES TO FINANCIAL STATEMENTS NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY
Rolling Hills Community Development District ("District") was established by Ordinance 2006-9 of the Board of County Commissioners of Clay County, pursuant to the Uniform Community Development District Act of 1980, and otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue Bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

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

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected by the qualified electors of the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes. As of September 30, 2025, certain Board members are affiliated with the Developer.

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

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

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment. (Operating-type special assessments for maintenance and debt service are treated as charges for services.); and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.

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

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.
Assessments
Assessments are non-ad valorem assessments on benefited property within the District. Operating and maintenance assessments are based upon the adopted budget and levied annually at a public hearing of the District. Debt service assessments are levied when Bonds are issued and assessed and collected on an annual basis. The District may collect assessments directly or utilize the “Uniform Method of Collection” under Florida Statutes. Direct collected assessments are due as set forth in the annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the Uniform Method are noticed by the County Tax Collector on November 1 and due on or before March 31 of each year. Property owners may prepay a portion or all of the debt service assessments on their property subject to various provisions in the Bond documents.
Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

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

Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest on long-term debt.

Capital Projects Fund
The capital projects fund is used to account for the costs of major infrastructure acquired by the District and also to accumulate capital reserves for future maintenance costs and capital projects.
As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.

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

Assets, Liabilities and Net Position or Equity
Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.

Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).
The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:
The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Inter-local Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.
The State Board of Administration’s (“SBA”) Local Government Surplus Funds Trust Fund (“Florida PRIME”) is a “2a-7 like” pool. A “2a-7 like” pool is an external investment pool that is not registered with the Securities and Exchange Commission (“SEC”) as an investment company, but nevertheless has a policy that it will, and does, operate in a manner consistent with the SEC’s Rule 2a-7 of the Investment Company Act of 1940, which comprises the rules governing money market funds. Thus, the pool operates essentially as a money market fund. The District has reported its investment in Florida PRIME at amortized cost for financial reporting purposes.

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured, and any unspent Bond proceeds are required to be held in investments as specified in the Bond Indenture.
The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.
Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the governmental activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets’ lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.
Capital Assets (Continued)
Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:
Assets	Years	
Buildings and Improvements	20 - 40	
Infrastructure	35	
Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received but not yet earned.

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.
In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

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

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

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

The District can establish limitations on the use of fund balance as follows:
Committed fund balance – Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.
Assigned fund balance – Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

Fund Equity/Net Position (Continued)
The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.
Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements is categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

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

NOTE 3 – BUDGETARY INFORMATION

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

The District follows these procedures in establishing the budgetary data reflected in the financial statements.
Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the upcoming October 1.
Public hearings are conducted to obtain comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriations for annually budgeted funds lapse at the end of the year.

NOTE 4 – DEPOSITS AND INVESTMENTS

Deposits
The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.
The District’s investments were held as follows at September 30, 2025:
 Amortized cost	Credit Risk	Maturities	
US Bank Money Market Funds	$	1,519,929	N/A	N/A
Investment in Local Government Surplus Funds Trust Fund
(Florida PRIME)		1,249,782 	S&P AAAm
 $	2,769,711 
Weighted average of the fund portfolio: 47 days
Credit risk – For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk – The District places no limit on the amount the District may invest in any one issuer.

Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.
However, the Bond Indenture limits the type of investments held using unspent proceeds.

Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.
Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. For external investment pools that qualify to be measured at amortized cost, the pool’s participants should also measure their investments in that external investment pool at amortized cost for financial reporting purposes. Accordingly, the District’s investments have been reported at amortized cost above.

External Investment Pool – With regard to redemption gates, Chapter 218.409(8)(a), Florida Statutes, states that “The principal, and any part thereof, of each account constituting the trust fund is subject to payment at any time from the moneys in the trust fund. However, the Executive Director may, in good faith, on the occurrence of an event that has a material impact on liquidity or operations of the trust fund, for 48 hours limit contributions to or withdrawals from the trust fund to ensure that the Board can invest moneys entrusted to it in exercising its fiduciary responsibility. Such action must be immediately disclosed to all participants, the Trustees, the Joint Legislative Auditing Committee, the Investment Advisory Council, and the Participant Local Government Advisory Council. The Trustees shall convene an emergency meeting as soon as practicable from the time the Executive Director has instituted such measures and review the necessity of those measures. If the Trustees are unable to convene an emergency meeting before the expiration of the 48-hour moratorium on contributions and withdrawals, the moratorium may be extended by the Executive Director until the Trustees are able to meet to review the necessity for the moratorium. If the Trustees agree with such measures, the Trustees shall vote to continue the measures for up to an additional 15 days. The Trustees must convene and vote to continue any such measures before the expiration of the time limit set, but in no case may the time limit set by the Trustees exceed 15 days.”
NOTE 4 – DEPOSITS AND INVESTMENTS (Continued)
Investments (Continued)
With regard to liquidity fees, Florida Statute 218.409(4) provides authority for the SBA to impose penalties for early withdrawal, subject to disclosure in the enrollment materials of the amount and purpose of such fees. At present, no such disclosure has been made.
As of September 30, 2025, there were no redemption fees or maximum transaction amounts, or any other requirements that serve to limit a participant’s daily access to 100% of their account value.

NOTE 5 – CAPITAL ASSETS
Capital asset activity for the fiscal year ended September 30, 2025, was as follows:

Beginning Balance

Additions	Reductions
Ending Balance
Governmental activities
Capital assets, not being depreciated					
Construction in progress	$ 14,729,899	$	120,814	$	-	$  14,850,713	
Total capital assets, not being depreciated	14,729,899	120,814	-	14,850,713	

Capital assets, being depreciated Improvements other than buildings	

1,269,084	

-	

-	

1,269,084	
Infrastructure	9,650,172	-	-	9,650,172	
Building	4,898,886	-	-	4,898,886	
Total capital assets, being depreciated	15,818,142	-	-	15,818,142	

Less accumulated depreciation for: Improvements other than buildings	

946,396	

63,455	

-	

1,009,851	
Infrastructure	4,117,379	274,492	-	4,391,871	
Building	1,884,191	125,613	-	2,009,804	
Total accumulated depreciation	6,947,966	463,560	-	7,411,526		

Total capital assets, being depreciated, net	
8,870,176	
(463,560)	
-	8,406,616		

Governmental activities capital assets, net	
$ 23,600,075	
$	(342,746)	
$	-	$  23,257,329		

The infrastructure is being built in phases. The current project includes Phase 3A and 3BC and is projected to cost approximately $15 million. The infrastructure will include various infrastructure improvements. A portion of the project costs was expected to be financed with the proceeds from the issuance of Bonds with the remainder to be funded by the Developer and conveyed to the District. Upon completion, certain improvements are to be conveyed to others for ownership and maintenance responsibilities.

Depreciation was charged to the following functions:

Maintenance and operations	$	274,492	
Culture and recreation		189,068 	
	 $	463,560 	
NOTE 6 – LONG TERM LIABILITIES

Series 2015
In December 2015 the District issued $8,280,000 of Capital Improvement Revenue Refunding Bonds, Series 2015 consisting of multiple term bonds with due dates ranging from May 1, 2016, to May 1, 2037, and fixed interest rates ranging from 3.3% to 6.70%. The Bonds were issued to refund a portion of the District’s previously outstanding Capital Improvements Revenue Bonds, Series 2006 and to acquire and construct certain assessable improvements. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2016, through May 1, 2037. During the fiscal year ended September 30, 2022, the District refunded $1,890,000 of the Series 2015A-3 Bonds. The refunding was a current refunding and left $380,000 owed on the Series 2015A-3 Bonds at the time of the refunding.

The Series 2015 Bonds are subject to optional redemption prior to maturity as outlined in the Bond Indenture. The Series 2015 Bonds are also subject to extraordinary mandatory redemption prior to their selected maturity in the manner outlined in the Bond Indenture. See Note 10 - Subsequent Events for additional call amounts subsequent to the end of the fiscal year.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2025.

Series 2020
In October 2020 the District issued $2,625,000 of Capital Improvement Revenue Bonds, Series 2020A-1 and
$1,840,000 of Capital Improvement Revenue and Refunding Bonds, Series 2020A-2, consisting of multiple term bonds with due dates ranging from May 1, 2025, to May 1, 2050, and fixed interest rates ranging from 3.375% to 4.875%. The Bonds were issued to redeem a portion of the District’s Capital Improvement Revenue Refunding Bonds, Series 2015A-3 and to finance a portion of the cost of acquiring, constructing, and equipping the Series 2020 project. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Series 2020 Bonds is paid serially commencing May 1, 2021, through May 1, 2050.
The Series 2020 Bonds are subject to optional redemption prior to maturity as outlined in the Bond Indenture. The Series 2020 Bonds are also subject to extraordinary mandatory redemption prior to their selected maturity in the manner outlined in the Bond Indenture. This occurred during the current fiscal year as the District collected assessments from lot closings and prepaid $580,000 of the Series 2020A-2 Bonds. The Series 2020A-2 Bonds were fully paid off during the current fiscal year.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2025.

Series 2022
In February 2022 the District issued $6,130,000 of Capital Improvement Revenue Bonds, Series 2022A-1 and
$4,740,000 of Capital Improvement Revenue and Refunding Bonds, Series 2022A-2, consisting of multiple term bonds with due dates ranging from May 1, 2027, to May 1, 2052 and fixed interest rates ranging from 3.125% to 4.0%. The Bonds were issued to redeem a portion of the District’s Capital Improvement Revenue Refunding Bonds, Series 2015A-3 and to finance a portion of the cost of acquiring, constructing, and equipping the Series 2022 project. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Series 2022 Bonds is paid serially commencing May 1, 2023, through May 1, 2052.

The Series 2022 Bonds are subject to optional redemption prior to maturity as outlined in the Bond Indenture. The Series 2022 Bonds are also subject to extraordinary mandatory redemption prior to their selected maturity in the manner outlined in the Bond Indenture. This occurred during the current fiscal year as the District collected assessments from lot closings and prepaid $1,125,000 of the Series 2022A-2 Bonds. See Note 10 - Subsequent Events for additional call amounts subsequent to the fiscal year end.

Series 2022 (Continued)
The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. Upon satisfaction of certain conditions, a portion of the original reserve requirements will be released to the Developer for construction costs paid on behalf of the District; this did not occur during the current fiscal year. The District was in compliance with the requirements at September 30, 2025.
Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2025, were as follows:

$

At September 30, 2025, the scheduled debt service requirements on the long-term debt were as follows:
Year ending
	Governmental Activities	
  September 30:	Principal	Interest	Total	
2026	$	365,000	$	616,705	$	981,705	
2027	390,000	600,970	990,970	
2028	395,000	583,429	978,429	
2029	425,000	565,246	990,246	
2030	440,000	545,545	985,545	
2031-2035	5,675,000	2,047,872	7,722,872	
2036-2040	2,070,000	1,202,978	3,272,978	
2041-2045	1,760,000	829,150	2,589,150	
2046-2050	2,170,000	420,844	2,590,844	
2051-2052		665,000	40,200	705,200 			
Total	 $	14,355,000	$	7,452,939	$	21,807,939 			

NOTE 7 – DEVELOPER TRANSACTIONS AND CONCENTRATION
The Developer owns certain lots within the District therefore assessments in the general and debt service funds include amounts collected on Developer owned lots.

The District’s activity is dependent upon the continued involvement of the Developer and major Landowners, the loss of which could have a material adverse effect on the District’s operations.
NOTE 8 – MANAGEMENT COMPANY

The District has contracted with a management company to perform management advisory services, which include financial and accounting services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations.
NOTE 10 – SUBSEQUENT EVENTS

Subsequent to fiscal year end, the District prepaid a total of $15,000 of the Series 2015 Bonds and $115,000 of the Series 2022A-2 Bonds. The prepayments were considered extraordinary mandatory redemptions as outlined in the Bond Indenture.
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

	
Budgeted
	Amounts	 Original & Final	

Actual Amounts	Variance with Final Budget - Positive
(Negative)	
REVENUES
Assessments	
$ 1,266,081	
$	1,270,626	
$	4,545	
Interest	3,500	51,101	47,601	
Miscellaneous income	5,100	27,679	22,579	
Total revenues	1,274,681	1,349,406	74,725	

EXPENDITURES
Current:
General government	144,833	143,450	1,383	
Maintenance and operations	245,509	248,650	(3,141)	
Amenity center	371,694	319,747	51,947	
Capital outlay	512,645	122,567	390,078	
Total expenditures	1,274,681	834,414	440,267	

Excess (deficiency) of revenues over (under) expenditures	

-	

514,992	

514,992	

OTHER FINANCING SOURCES (USES)
Transfer in (out)	

-	

(12,534)	

(12,534)	
Total other financing sources (uses)	-	(12,534)	(12,534)	

Net change in fund balance	 $	-		502,458  $	502,458 				

Fund balance - beginning	
	703,810 			
Fund balance - ending	 $	1,206,268 			

See notes to required supplementary information
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

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

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2025.
OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025 UNAUDITED

Element	Comments
Number of District employees compensated in the last pay period of the District’s fiscal year being reported.	0	
Number of independent contractors compensated to whom nonemployee compensation was paid in the last month of the District’s fiscal year being reported.	
4	
Employee compensation	$0	
Independent contractor compensation	$10,775	
Construction projects to begin on or after October 1; (>$65K)	$0	

Budget variance report	See the Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund	
Ad Valorem taxes;	Not applicable	
		
Non ad valorem special assessments;		
Special assessment rate	Operations and maintenance - $1,769.50
Debt service - $832.62 - $1,726.60	
Special assessments collected	$3,066,118	
Outstanding Bonds:		
Series 2015A1, due May 1, 2037	$1,480,000	
Series 2015A2, due May 1, 2037	$1,195,000	
Series 2015A3, due May 1, 2037	$335,000	
Series 2020-A1, due May 1, 2050	$2,390,000	
Series 2020-A2, due May 1, 2030	$0	
Series 2022-A1, due May 1, 2052	$5,770,000	
Series 2022-A2, due May 1, 2032	$3,185,000	
1001 Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Supervisors
Rolling Hills Community Development District Clay County, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Rolling Hills Community Development District, Clay County, Florida (“District”) as of and for the fiscal year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated May 20, 2026.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

May 20, 2026

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
To the Board of Supervisors
Rolling Hills Community Development District Clay County, Florida

We have examined Rolling Hills Community Development District, Clay County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2025. Management is responsible for the District’s compliance with those requirements. Our responsibility is to express an opinion on the District’s compliance based on our examination.

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

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.
In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2025.

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

May 20, 2026

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
Rolling Hills Community Development District Clay County, Florida

Report on the Financial Statements
We have audited the accompanying basic financial statements of Rolling Hills Community Development District, Clay County, Florida ("District") as of and for the fiscal year ended September 30, 2025, and have issued our report thereon dated May 20, 2026.

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

Other Reporting Requirements
We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated May 20, 2026, should be considered in conjunction with this management letter.

Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:
Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.
Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Rolling Hills Community Development District, Clay County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

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

May 20, 2026
REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None
COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

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

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

There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2024.
Any recommendations to improve the local governmental entity's financial management.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2025.
Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2025.

The name or official title and legal authority of the District are disclosed in the notes to the financial statements.
The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.
We applied financial condition assessment procedures, and no deteriorating financial conditions were noted as of September 30, 2025. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 25.

EIGHTH ORDER OF BUSINESS

A.

NON-EXCLUSIVE LICENSE AGREEMENT [TENNIS & PICKLEBALL LESSONS]

THIS LICENSE AGREEMENT (“Agreement”) is made and effective as of this 24 day of June 2026, by and between:

ROLLING HILLS COMMUNITY DEVELOPMENT DISTRICT, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, located in Clay County, Florida, and with a mailing address of 475 West Town Place, Suite 114, St. Augustine, Florida 32092 (“District”), and

TENNIS AT ROLLING HILLS LLC, a Florida limited liability company, with a mailing address of 468 Hearthside Court, Orange Park, Florida 32065 (“Licensee”).

RECITALS

WHEREAS, the District is a local unit of special-purpose government established pursuant to and governed by Chapter 190, Florida Statutes; and

WHEREAS, the District owns, operates, and/or maintains various recreation facilities within the boundaries of the District, including tennis courts and associated improvements (“Tennis Facilities”); and

WHEREAS, Licensee currently provides tennis and pickleball lessons and has asked the Board of Supervisors of the District for permission to provide tennis and pickleball lessons at the Tennis Facilities (“Services”); and

WHEREAS, the District is willing to grant a non-exclusive, revocable license allowing the Licensee to utilize the Tennis Facilities for the purposes of providing the Services, so long that such use does not impede the District’s operation of the Tennis Facilities as a public improvement; and

NOW, THEREFORE, based upon good and valuable consideration and the mutual covenants of the parties, the receipt of which and sufficiency of which is hereby acknowledged, the District and the Licensee agree as follows:

INCORPORATION OF RECITALS. The Recitals stated above are true and correct and are incorporated herein as a material part of this Agreement.

LICENSE. The District hereby grants and conveys to the Licensee a non-exclusive license to utilize the Tennis Facilities for the purposes of providing the Services (“License”). Licensee agrees it shall provide Services to the District’s Patrons. “Patrons” for purposes of this Agreement shall have that meaning as defined in the District’s Policies for All Amenity Facilities, as amended and revised from time to time and as adopted on November 20, 2023 (“Amenity

Policy”). Seventy percent (70%) of the participants must be District Patrons. At the District’s request, Licensee shall provide a list of the persons who utilize Licensee’s Services to the District Manager, as such list may change from time to time. This list must contain names and addresses for verification of Patron status.

HOURS AND AREA. Licensee shall coordinate Services, including use of the Tennis Facilities, directly with the Amenity Manager or his/her on-site management designee. Licensee shall schedule all Services in advance pursuant to the means and methods set forth by the Amenity Manager and his/her on-site management designee, who shall have final and absolute discretion with respect to matters related to scheduling and designation of area of Tennis Facilities where such Services may be provided.

USE OF AREA. Licensee shall not have exclusive use of the Tennis Facilities, but shall have exclusive use of five (5) tennis court for operation of the Services in accordance with the summer schedule attached hereto as Exhibit A, as approved by Amenity Manager. Licensee’s use of the Tennis Facilities shall not interfere with the operation of the Tennis Facilities as a public improvement and the Licensee hereby agrees that in the event District-owned real property is assessed real property taxes by virtue of this License, Licensee hereby agrees to pay any all such taxes. The Licensee agrees that all use of the Tennis Facilities shall be subject to the rules and policies of the District, including but not limited to the Amenity Policies, and the District shall have the right to take such actions as are necessary to preserve the health, safety, and welfare of its residents, landowners, lands, and facilities.

FEES. In consideration of the provision of the License, Licensee hereby agrees to pay the District a flat fee annually of a thousand dollars and no cents ($1,000.00) and is due no later than the last day of the first calendar month. Licensee further agrees to pay the district fifteen percent (15%) of gross revenue generated from Tournaments and Special Events within two (2) weeks following the conclusion of each event. Such fees are intended to reimburse the District for certain additional costs incurred in connection with this License, including but limited to electricity, court maintenance, and other related operational expenses).

TERM. This Agreement shall commence upon the date and time first written above and shall continue in effect until terminated by either party hereto.

PROFESSIONAL JUDGMENT. Licensee represents that it is qualified to provide the Services and to provide certified, trained, and qualified instructors. Licensee shall maintain all required licenses in effect and shall at all times exercise sound professional judgment in provision of the Services, including taking precautions for the safety of its students and employees. All minors taking part in the Services offered must provide consent of a parent or guardian for the minor’s participation. The District shall in no way be responsible for the safety of any student while taking part in the Services. Any and all waivers signed by Licensee’s users shall acknowledge the fact that the District is not responsible. Licensee shall remain an active Florida business in good standing during the term of this License. Failure to do so shall allow the District to immediately terminate the License.

CARE OF PROPERTY. The Licensee agrees to use all due care to protect the property of the District, its residents, and landowners from damage, and to require any participants in the Services to do the same. The Licensee agrees that it shall assume responsibility for any and all damage to the District’s Tennis Facilities or other property as a result of the Licensee’s use under this Agreement and other damage, other than ordinary wear and tear, which may be attributable to an act or omission by the Licensee or its agent. In the event that any damage to the District’s Tennis Facilities or other property occurs, the District shall notify the Licensee of such damage. The Licensee agrees that the District may make whatever arrangements the District, in its sole discretion, deems necessary to promptly make any such repairs as are necessary to preserve the health, safety, and welfare of the District's lands, facilities, residents and landowners. The Licensee agrees to reimburse the District for any such repairs within thirty (30) days of receipt of an invoice from the District reflecting the cost of the repairs made under this Paragraph.

REVOCATION. The District shall have the right to revoke the License at any time upon notice to the Licensee due to the Licensee’s failure to perform in accordance with the terms of this Agreement or for any other reason.

ENFORCEMENT. A default by either party under this Agreement shall entitle the other party to all remedies available at law or in equity, which includes, but is not limited to, the rights of damages, injunctive relief, and specific performance.

INSURANCE AND INDEMNITY. Licensee shall acquire and maintain general commercial liability insurance coverage acceptable to the District in an amount not less than
$1,000,000 per occurrence, which shall include all claims and losses that may relate in any manner whatsoever to use of the License by Licensee, its employees, agents, students, guests or invitees. The District shall be a named insured on such policy. Licensee shall provide continuous proof of such insurance coverage to the District.

Obligations under this section shall include the payment of all settlements, judgments, damages, liquidated damages, penalties, forfeitures, back pay awards, court costs, arbitration and/or mediation costs, litigation expenses, attorney fees, and paralegal fees (incurred in court, out of court, on appeal, or in bankruptcy proceedings) as ordered.

Licensee will indemnify, save, and hold the District harmless and shall defend the District from all loss, damage, or injury, including all judgments, liens, liabilities, debts, and obligations resulting directly from the negligent or intentional acts or omissions of Licensee’s officers, directors, agents, assigns, or employees, which cause harm to persons or property, specifically including but not limited to all acts or omissions of Licensee’s officers, directors, agents, assigns, or employees. Licensee agrees that nothing in this Agreement shall serve as or be construed as a waiver of the District’s limitations on liability contained in section 768.28, Florida Statutes, or other statute or law.

RECOVERY OF COSTS AND FEES. In the event either party to this Agreement is required to enforce this Agreement by court proceedings or otherwise, the prevailing party shall be entitled to recover from the other party all fees and costs incurred, including reasonable attorneys' fees and costs.
ENTIRE AGREEMENT. This instrument shall constitute the final and complete expression of the agreement between the parties relating to the subject matter of this Agreement.

AMENDMENT. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both of the parties to the Agreement.

ASSIGNMENT. Neither the District nor the Licensee may assign their rights, duties or obligations under this Agreement without the prior written approval of the other. Any purported assignment without said written authorization shall be void.

CONTROLLING LAW AND VENUE. This Agreement and the provisions contained in this Agreement shall be construed, interpreted, and controlled according to the laws of the State of Florida. The parties agree that venue for any dispute arising hereunder shall be in a court of appropriate jurisdiction in Flagler County, Florida.

NOTICES. All notices, requests, consents, and other communications hereunder (“Notices”) shall be in writing and shall be delivered, mailed by Federal Express or First-Class Mail, postage prepaid, to the parties as follows:

If to the District:	Rolling Hills Community
Development District
475 West Town Place, Suite 114, St. Augustine, Florida 32092 Attn: District Manager

With a copy to:	Kutak Rock LLP
107 West College Avenue Tallahassee, Florida 32301 Attn: District Counsel

If to the Licensee:	Tennis at Rolling Hills LLC
468 Hearth Side Court Orange Park, Florida 32065 Attn: James Haynes

Except as otherwise provided in this Agreement, any Notice shall be deemed received only upon actual delivery at the address set forth above. Notices delivered after 5:00 p.m. (at the place of

delivery) or on a non-business day, shall be deemed received on the next business day. If any time for giving Notice contained in this Agreement would otherwise expire on a non-business day, the Notice period shall be extended to the next succeeding business day. Saturdays, Sundays, and legal holidays recognized by the United States government shall not be regarded as business days. Counsel for the District and counsel for the Licensee may deliver Notice on behalf of the District and the Licensee. Any party or other person to whom Notices are to be sent or copied may notify the other parties and addressees of any change in name or address to which Notices shall be sent by providing the same on five (5) days written notice to the parties and addressees set forth herein.

SEVERABILITY.	Should any provision of this Agreement be held invalid or unenforceable for any reason, the remaining provisions shall remain valid and enforceable.

[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK; SIGNATURES ON FOLLOWING PAGE]

IN WITNESS WHEREOF, the parties hereto have signed this Agreement on the day and year first written above.

Attest:	ROLLING HILLS COMMUNITY
DEVELOPMENT DISTRICT

Secretary	Chair/Vice Chair, Board of Supervisors

TENNIS AT ROLLING HILLS LLC

Exhibit A:	Tennis & Pickleball Lessons Summer Schedule
Docusign Envelope ID: 2B0207D2-87A1-8DB5-8213-55D9E05CD585

Exhibit A
Tennis & Pickleball Lessons Summer Schedule

TENTH ORDER OF BUSINESS

A.

Office of the County Manager
P.O. Box 1366
477 Houston Street Green Cove Springs, FL 32043
Phone: (904) 284-6347

County Manager
Howard Wanamaker

Commissioners: John Sgromolo District 1

Alexandra Compere District 2

Jim Renninger District 3

Betsy Condon District 4

Kristen Burke, DC District 5
ww,v.claycountygov.com
July 2, 2026

Katie S. Buchanan District Counsel
Rolling Hills Community Development District Kutak Rock, LLP
107 West College Avenue Tallahassee, FL 32301

Re: Rolling Hills COD Boardwalk along Sandridge Road Dear Ms. Buchanan:
We are in receipt of your June 22, 2026, correspondence on behalf of the Rolling Hills
COD requesting that Clay County assume ownership and ongoing maintenance responsibility for the pedestrian boardwalk that connects sidewalks adjacent to Sandridge Road.
As you are aware, providing a sidewalk for pedestrian use is a County requirement when developing a subdivision. For the Rolling Hills Subdivision, the sidewalk, which included a boardwalk due to the terrain, was constructed by the developer within the development's property, and connects the Rolling Hills Subdivision with the adjoining Silver Creek Subdivision. The Rolling Hills sidewalk was constructed entirely within the development's property, and it has never been owned or maintained by the County. Similarly, the adjoining sidewalk of the Silver Creek Subdivision is owned and maintained by that subdivision's homeowner's association and not the County. In fact, it appears that many of the other communities along Sandridge likewise constructed the required sidewalks on community property and have continued to own and maintain them. Since a development is required to provide a sidewalk, and the Rolling Hills Subdivision chose to provide its sidewalk within its own property over 20 years ago, the County does not view assuming ownership and maintenance of the sidewalk at this time to bein the best interest of the County.
We understand that the COD recently took ownership of the property and has determined that it is likewise not in the CDD's best interest to own and maintain the sidewalk. Further, the COD has decided to close and demolish the boardwalk portion of the sidewalk due to the cost to repair the boardwalk and increased insurance premiums presumably associated with the ownership of the sidewalk. The CDD's actions are not only contrary to the obligations of a development to provide a pedestrian sidewalk but harmful to the community by creating a gap in the sidewalk that services the Sandridge developments and provides access to Lake Asbury Jr. High School and Lake Asbury Elementary School.
Page 2
July 2, 2026
Rolling Hills COD Boardwalk along Sandridge Road

Moreover, it has come to our attention that Lowe's, in coordination with a local contractor, has offered to donate the materials and labor needed to repair the boardwalk. Assuming such is the case and that the offer includes the proper materials and skilled workmanship required to properly repair the boardwalk, it seems that it would be in the community's best interest for the COD to accept the donation and facilitate the repairs. The County is willing to assist Lowe's and/or the contractor with the permitting process, if needed, to expedite the repairs. Once properly repaired, the day to day maintenance and any slight increase in insurance premiums would appear to be a minimal additional cost for a COD that already houses a resort style pool, fitness center, tennis and volleyball courts, among other amenities.
We trust that with this new development the COD will proceed with the repair of the boardwalk and continued maintenance of the sidewalk that connects the Sandridge developments and provides pedestrian access along Sandridge.

?
Howard Wanamaker County Manager

cc:		Ashley Gilhousen, Clay County School Board Jeremiah Blocker, Clay County School Board Attorney

Kutak Rock LLP
107 West College Avenue, Tallahassee, FL 32301-7707
office 850.692.7300

Katie S. Buchanan
850.692.7300
katie.buchanan@kutakrock.com

June 22, 2026

Howard Wanamaker Clay County Manager 477 Houston St #2438
Green Cove Springs, FL 32043

Re: Proposed Closure of Boardwalk by Sandridge Road Dear Mr. Wanamaker:
I am writing on behalf of the Rolling Hills Community Development District (“CDD”). As you may know, the CDD recently accepted ownership of a pedestrian boardwalk (“Boardwalk”) which connects sidewalks adjacent to Sandridge Road near the CDD’s entrance. Please accept this letter as the CDD’s formal request that Clay County assume ownership and ongoing maintenance responsibility for the Boardwalk.

An evaluation by CDD representatives indicates that the Boardwalk will require repair to be safely operational. After reviewing proposals for repair and increased insurance premiums, the CDD's Board of Supervisors determined that the cost to continue to operate the Boardwalk is too high to bear for the 761 homes within the CDD. It is the CDD’s intent to demolish the Boardwalk as soon as August 1st, 2026.

The CDD believes that having Clay County own and operate the Boardwalk would allow the larger community to continue to benefit from the Boardwalk, both by maintaining the walking path for many communities in the area and preserving safe pedestrian access to Lake Asbury Jr. High School and Lake Asbury Elementary School. So in lieu of demolition, the CDD offers to convey the Boardwalk and the underlying real property (collectively, the “Property”) to the County at no cost, subject to the following terms and conditions:

Conveyance Terms. The CDD proposes to convey the Property to the County

by special warranty deed, free and clear of all liens and encumbrances arising by, through, or under the CDD, but subject to all easements, restrictions, and encumbrances of record. The conveyance shall include all improvements, fixtures, and appurtenances located on or pertaining to the Property.

Disclaimer of Warranties. The Property shall be conveyed in its present “AS-IS, WHERE-IS” condition, with all faults. By accepting the CDD’s offer, the County acknowledges that the CDD has disclosed that the Boardwalk requires repairs to be safely operational, and the County shall accept the Property with full knowledge of such condition.

Transfer Process and Timeline. Subject to Clay County’s written acceptance of this offer, the CDD proposes the following timeline: (a) the County shall provide written notice of acceptance no later than July 15, 2026; (b) within fourteen (14) days following acceptance, the parties shall execute and deliver all necessary transfer documents, including, without limitation, a special warranty deed, bill of sale, and such other instruments as may be reasonably required to effectuate the conveyance; and (c) closing shall occur no later than thirty (30) days from the date of the County’s acceptance, unless otherwise mutually agreed in writing.

County’s Obligations Upon Acceptance. Upon acceptance of this offer, the County shall assume full ownership, operation, maintenance, repair, and insurance responsibility for the Property effective as of the closing date.

Closing Costs. Each party shall bear its own costs and expenses in connection with this transaction. The CDD shall be responsible for preparation of the deed and any documentary stamp taxes or transfer fees required under Florida law.

Expiration of Offer. This offer shall remain open for acceptance until July 15, 2026. If the County does not provide written notice of acceptance by such date, the CDD reserves the right to proceed with demolition of the Boardwalk without further notice.

The CDD would appreciate the opportunity to further review any specific requirements the County may need to evaluate the CDD’s proposal. Thank you for your time and attention to this matter. I look forward to hearing from you.
Sincerely,

Katie S. Buchanan District Counsel

cc:	Dr. Kristen Burke, Chair
Courtney Grimm, County Attorney
Ashley Gilhousen, Clay County School Board Jeremiah Blocker, Clay County School Board Attorney

B.
From: "Preckajlo, Ed" <ed.preckajlo@store.lowes.com>
Subject: Proposal
Date: July 13, 2026 at 11:52:50 PM EDT
To: "clark_sarah@comcast.net" <clark_sarah@comcast.net>

Good evening. My name is Ed Preckajlo, and I am an Assistant Store Manager with Lowe's here in Jacksonville.
We are proposing to repair the pedestrian bridge located outside the Rolling Hills subdivision along Sandridge Road. Our proposal includes replacing the bridge decking—using either composite decking or pressure-treated wood, depending on what is ultimately determined to be the best option—as well as installing new handrails.
Lowe's completes Hero Projects in communities across the country, so this is the type of project we proudly support. I have partnered with a licensed and insured Florida general contractor who has generously volunteered to perform the labor at no cost. Lowe's is also prepared to donate most, if not all, of the materials needed to complete the project.
Upon completion, Lowe's will relinquish ownership of the bridge and return all ownership, maintenance responsibilities, and liability to the community. Lowe's will not retain any ownership interest or ongoing liability after the project is finished.
We have one request in return. We would like the opportunity to dedicate the bridge in memory of the young man who tragically lost his life in the accident on Sandridge Road a few weeks ago. We believe this would create a lasting tribute while restoring an important connection for the community.
Thank you for your time and consideration. I'm happy to answer any questions you may have, and I look forward to working together to make this project a reality.

1702 Lindsey Rd.
Jacksonville, Fl. 32221-6791
Office (904) 781-7060	Fax (904) 619-5011
CGC 1523954 CMC 1250093 CFC 1432682 CCC1334999

ROLLING HILLS

ATTN:MANAGER -RIVERSIDE MGMT
RE: BRIDGE WOOD DECK REPLACEMENT 3212 BRADLEY CREEK PARKWAY
6-18-26

>bring in crew/equipment and materials to do the following scope of work listed below
>demo and remove the deck boards/handrails including the 4 x 4 post at the bridge approx. 410 ft long at Sandridge Rd
>inspect the framing joist where the deck boards/handrails are removed
>install new pressure treated materials 2 x 6 decks boards -2 x 4-handrails 2 x 6 top cap and 4 x 6 (every 6ft )post where removed
>all new materials will be attached using exterior deck screws (no nails) and galvanized bolts for the new post
>clean up job and haul away debris
*if any hidden damages are found when the deck board/handrails are removed above the scope of work listed above we will show proper authority before pricing
*no staining/painting included in this bid

Total price of the repair above $107,170.00

**Payments made by credit card are subject to a 3% processing fee of the total invoice

Proposal Signed by	 Printed Name	 Thank you for your consideration-Scott Haines -C 904.402.6561
*All Weather Contractors’ workmanship warranty is strictly limited to the specific scope of work expressly identified in this proposal and applies only to the discrete components repaired or replaced. Under no circumstances shall this be construed as a warranty or representation regarding the condition, integrity, or safety of the overall system or any components not expressly included in the scope of work.
*This work was based solely on conditions that were visible and accessible at the time of inspection. All Weather Contractors does not warrant or guarantee against future failure, deterioration, corrosion, rust, wood rot, structural deficiency, or other latent or non-visible conditions, whether within or outside the repaired areas.
*Limited repairs should not be relied upon as a comprehensive or long-term solution. Full replacement of the system or additional components may be necessary to address existing or future conditions.
AllWeatherContractors.com
( 904) 781-7060
1702 Lindsey Rd, Jacksonville, FL 32221

Did You Know We Perform The Following Services?

Multifamily • Condominium Projects • HOA Services • Churches Commercial Buildings • Shopping Centers • Student Housing • Banks Special Projects • On Demand Service • Restaurants • Hotels

Full General Contracting Services
Interior & Exterior Renovations
Restoration
Property Amenities
Ancillary Structures
Concrete
Siding - Soffit - Fascia
Carpentry & Drywall
Hardscapes
Specialty Projects
Electrical

Rooﬁng
Roof Repairs
Re-Roofs
Roof Inspections
Full Roof Assessment & Reports
Skylights
Ventilation Systems
Preventative Maintenance
Gutter Work
Chimney Repairs
HVAC - Mechanical
Unit Replacements
Service All Brands
Preventative Maintenance
Zoning
Indoor Air Quality
Dehumidification
Ductless Systems
Gas Systems
Boilers

Design Services
Remodeling
Structural
Clubhouses
Renderings
Signage
Hardscapes
Finishes
Architectural
Engineering
Plumbing
Water Leaks
Water Heaters
Sewer Leaks
Drain Cleaning
Re-Pipes
Toilets
Faucets
Fixtures
Grease Traps

Property Maintenance
Interior & Exterior Painting
Unit Punch outs - Turns
Window & Door installs
Decking & Fencing
Carpentry
Welding
Stucco Repairs
Cabinets & Counter Tops
Housekeeping

Disaster Services
Disaster Response & Management
Storm Damage
Fire & Smoke Damage
Floods/Water Damage
Mold Prevention & Restoration
Full Reconstruction Services
Structural Drying
Electrical Damage
Building Collapse

Sent by Ken Marquis on Sep 22, 2025

151 College Dr Ste 17 •  Orange Park, FL 32065-7684  •  Phone: 904-272-5005

Keith Hadden
Cell: +19048687057

Job Address:
Sandridge Dr.
Lake Asbury, FL 32043

Proposal for Rolling Hills Boardwalk Rehabilitation

Print Date: 9-30-2025

Keith,
I enjoyed speaking with you briefly last week regarding the Boardwalk Rehabilitation project for the Rolling Hills Community. I prepared our proposal based on the assumptions we discussed as shown in the attached rendering.
After calculating the cost delta between re-using using the existing railing posts vs. replacing them, it was clear that replacing them was going to make more sense. The amount of labor required to demo and re-use the posts simply did not make sense. I think the end result will be dramatically more appealing as well. Your project is very similar to the US 17 Black Creek Trail project we are currently doing for Clay County- albeit about 1/8th the size. It is very straightforward. We will remove the decking and railings and rebuild the same existing footprint. I inspected the pilings and the sub-structure, which appeared to be in decent shape. We will rebuild on the existing sub-structure, adjusting and leveling where necessary. We won’t know for sure until the deck is removed but we will replace damaged substructure if, and where, necessary. I don’t foresee any surprises – as I said it is very straight forward.
Take a look at the materials attached and let me know if you have any questions.

We always recommend that customers seek multiple proposals for any project. I am very confident that you will find our proposal to be very competitive in an “apples to apples” comparison. You will see that our proposal pricing is valid for 14 days. We do not intend or desire to rush your decision making process or apply any pressure whatsoever. If your diligence takes you beyond that window we will simply need to re-run the numbers with current materials prices. Given the volatility in the materials market we have no other

viable option. Should we move forward, we will purchase your materials and store them (on your behalf) at our warehouse. This ensures that we have everything needed, prior to starting your project, gives you pricing certainty and helps us keep on schedule and budget. Our schedule fills rapidly and we schedule projects as they are finalized.
We understand that selecting the right contractor for your project can be a difficult and time consuming process. We are very transparent with how we do business and welcome any question you may have. We operate 4 construction companies under the Legacy banner and I am confident we will exceed your expectations with this project. Our proposal includes a draw schedule that outlines when payments become due and are based on project milestones. We do not require deposits prior to scheduling your work and want you to have confidence and peace of mind throughout the project. We always leave a substantial balance for a final payment upon completion. We are very transparent with how we operate and welcome any questions you may have.

Our companies are fully licensed, insured, and maintain valid Longshoreman’s Insurance for all employees on the water. For your protection that’s a must for any marine construction company. You can have confidence in Legacy- we do what we say and stand by our work.
I recommend that you take a look at one of the projects we completed for The Crossings CDD. (Eagle Harbor) It was approximately 800 Linear Feet of composite deck, with decorative benches and a bumper rail system through marsh and woods. The walkway ends with an open dock on Black Creek. Its physical address is 2740 Shade Tree Drive, Fleming Island. This project is quite similar to yours.
The Legacy offices are located at 151 College Drive, Suite 17/18, Orange Park. We welcome customers to visit! It gives you the opportunity to meet some of our team as well as take a look several of our previously completed projects. We have a great team and love to show them off.

A few last things, our mission at Legacy Dock and Marine (Legacy in Action) is to provide mission-thru-profits. We are a proud Christian company and live out our faith in our business every day.
We have been blessed and we work hard to live and work to meet those ideals. We give back to the community as BIG as we can. As I say this I am incredibly humbled to be a part of a company that cares so much about our community. It is not just a “Sales Pitch” or a “Mission Statement”. We actively, joyfully live it out. I wanted to provide this information to you because it is through projects like yours that this is possible. Through your business, you are giving back to the community through our company. Below is an article highlighting a recent example in which we were able to give back in a BIG way. Hire Legacy and you can have confidence knowing you are not simply hiring just another dock company. You are hiring a company which takes pride in their work, professionalism and makes it a priority to always do the right thing. “Touching Lives, Changing

Futures”.

https://mercysupportservices.org/1163-2/

For more information on any of our companies, visit us @ Legacyclay.com.

Attachments:

Legacy Project Pictures
Boardwalk Demo/Replacement Proposal

Thank you for allowing us to provide you with a proposal! Please take some time to review and feel free to reach out to us if you have any questions. We look forward to working with you!

I confirm receipt of proposal.

Signature:

Date:

Print Name:
Keith Hadden, P.E. (Rolling Hills HOA)
9/22/2025
Thank you for allowing Legacy Marine the opportunity to earn your business. We are committed to delivering high quality marine construction at a fair price. We stake our reputation on our quality and the value we deliver. We believe we can build you a world class product for what others charge for ordinary work. Our docks are different, our workers are different and our philosophy is different.

THE NUTS AND BOLTS OF A LEGACY DOCK-
We only use top quality marine grade, “salt water contact” structural lumber and pilings. Our structural components, and decking are treated to the highest industry standard so you can feel confident that your investment will endure. We deliver high quality and craftsmanship at a fair price. We achieve this by working efficiently with our own supply chain, distribution and logistics. We own our own dumpsters, Pile Driving Barges and numerous work barges. We pass these economies off to our customers – we build higher quality for less.

OUR PEOPLE-
Another area Legacy Marine differentiates itself is that the owners are committed to a hands-on operation, so you can expect to see them on your job regularly. We take pride in being good corporate citizens and community partners. We are active in community and support numerous local non-profit organizations. All employees working on the water are covered under specialized “Longshoreman’s” Worker’s Compensation Insurance. We are fully licensed and carry substantial liability insurance, so you can have confidence that the Legacy Team will meet your expectations and deliver what we promise.

Rolling Hills Boardwalk Rehabilitation

* Please Note: The construction supply chain has been volatile and inconsistent in recent months. Efficient planning for your project requires that we order your materials well in advance of your start date to be sure they are available.
The initial draw is requested when your project materials are ordered. Our draw schedule is designed to keep pace as your project progresses. We are happy to provide a copy of the executed materials order if you would like.

The above proposal includes an equipment mobilization fee. This fee covers the transportation and set-up charges for our pile driving equipment, barges and/or materials handling.

This proposal is good for 14 days. Feel free to call us to discuss your project further or to answer any questions you might have. Our schedule fills rapidly and we fill openings as projects are finalized. I am confident we will exceed your expectations and deliver you a world class project. If you are ready to move forward give us a call and we will reserve your spot on our calendar. We look forward to working with you.
Sincerely,

Legacy Dock and Marine Construction
9/22/2025
ROLLING HILLS BOARDWALK REHABILITATION PROJECT
Sandridge Rd, Lake Asbury
9/22/25

410’ +/-

									

									

Big Branch Tree Service
5184 Carter Spencer Road | Middleburg, Florida 32068
904-291-8733 | bigbranch09@gmail.com | www.BigBranchTreeService.com

RECIPIENT:
Governmental management systems
Sandridge Road
Asbury Lake, Florida 32043

Cut back from Boardwalk	Cut back from boardwalk. Remove under brush on both sides of boardwalk. Knocked down under brush between Sandridge and boardwalk all the way to creek on both sides. Kurt back canopies away from on boardwalk on preserve side approximately 2 foot off the sides in approximately 8 foot above boardwalk. Cut and drop fallen tree that’s laying over boardwalk.
Leave debris and preserve.
$2,500.00

Total

*We will put down protective mats to help prevent as much lawn damage as possible*
We are not responsible for yard damage, underground utilities, concrete, septic tanks & drainfields. This quote is valid for the next 30 days, after which values may be subject to change.

Signature: 		Date: 	

--
--	-

ELEVENTH ORDER OF BUSINESS

A.
RULES OF PROCEDURE

COMMUNITY DEVELOPMENT DISTRICT RULE NO.	
EFFECTIVE AS OF	, 2026

TABLE OF CONTENTS
Rule 1.0  General.	2
Rule 1.1    Board of Supervisors; Officers and Voting.	3
Rule 1.2	District Offices; Public Information and Inspection of Records; Policies; Service Contract Requirements; Financial Disclosure Coordination.	7
Rule 1.3    Public Meetings, Hearings, and Workshops.	10
Rule 1.4    Internal Controls to Prevent Fraud, Waste and Abuse	15
Rule 2.0  Rulemaking Proceedings	16
Rule 3.0  Competitive Purchase	2229
Rule 3.1   Procedure Under the Consultants'’ Competitive Negotiations Act.  2734 Rule 3.2   Procedure Regarding Auditor Selection.	3138 Rule 3.3    Purchase of Insurance	3542
Rule 3.4    Pre-qualification	3744
Rule 3.5    Construction Contracts, Not Design-Build.	4249
Rule 3.6    Construction Contracts, Design-Build.	4654
Rule 3.7    Payment and Performance Bonds.	5159
Rule 3.8    Goods, Supplies, and Materials.	5260
Rule 3.9    Maintenance Services.	5664
Rule 3.10   Contractual Services.	5968
Rule 3.11   Protests with Respect to Proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5,
3.6, 3.8, and 3.9.	6069
Rule 4.0  Effective Date.	6372

The	Community  Development
District (the “District”) was created pursuant to the provisions of Chapter 190 of the Florida Statutes, and was established to provide for the ownership, operation, maintenance, and provision of various capital facilities and services within its jurisdiction. The purpose of these rules (the “Rules”) is to describe the general operations of the District.

Definitions located within any section of these Rules shall be applicable within all other sections, unless specifically stated to the contrary.

Unless specifically permitted by a written agreement with the District, the District does not accept documents filed by electronic maile-mail or facsimile transmission. Filings are only accepted during normal business hours.

A Rule of the District shall be effective upon adoption by affirmative vote of the District Board. After a Rule becomes effective, it may be repealed or amended only through the rulemaking procedures specified in these Rules. Notwithstanding, the District may immediately suspend the application of a Rule if the District determines that the Rule conflicts with Florida law. In the event that a Rule conflicts with Florida law and its application has not been suspended by the District, such Rule should be interpreted in the manner that best effectuates the intent of the Rule while also complying with Florida law. If the intent of the Rule absolutely cannot be effectuated while complying with Florida law, the Rule shall be automatically suspended.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.011(5), 190.011(15), Fla. Stat.

Board of Supervisors. The Board of Supervisors of the District (the “Board”) shall consist of five (5) members. Members of the Board (“Supervisors”) appointed by ordinance or rule or elected by landowners must be citizens of the United States of America and residents of the State of Florida. Supervisors elected or appointed by the Board to elector seats must be citizens of the United States of America, residents of the State of Florida and of the District and registered to vote with the Supervisor of Elections of the county in which the District is located and for those elected, shall also be qualified to run by the Supervisor of Elections. The Board shall exercise the powers granted to the District under Florida law.

Supervisors shall hold office for the term specified by Section 190.006 of the Florida Statutes. If, during the term of office, any Board member(s) vacates their office, the remaining member(s) of the Board shall fill the vacancies by appointment for the remainder of the term(s). If three or more vacancies exist at the same time, a quorum, as defined herein, shall not be required to appoint replacement Board members.

Three (3) members of the Board shall constitute a quorum for the purposes of conducting business, exercising powers and all other purposes. A Board member shall be counted toward the quorum if physically present at the meeting, regardless of whether such Board member is prohibited from, or abstains from, participating in discussion or voting on a particular item.

Action taken by the Board shall be upon a majority vote of the members present, unless otherwise provided in the Rules or required by law. Subject to Rule 1.3(10), a Board member participating in the Board meeting by teleconference or videoconference shall be entitled to vote and take all other action as though physically present.

Unless otherwise provided for by an act of the Board, any one Board member may attend a mediation session on behalf of the Board. Any agreement resulting from such mediation session must be approved pursuant to subsection (1)(c) of this Rule.

Officers. At the first Board meeting held after each election where the newly elected members take office, the Board shall select a Chairperson, Vice-Chairperson, Secretary, Assistant Secretary, and Treasurer.

The Chairperson must be a member of the Board. If the Chairperson resigns from that office or ceases to be a member of the Board, the Board shall select a Chairperson. The Chairperson serves at the pleasure of the Board. The Chairperson shall be authorized to execute resolutions and contracts on the District’s behalf. The Chairperson shall convene and conduct all meetings of the Board. In the event the Chairperson is unable to attend a
meeting, the Vice-Chairperson shall convene and conduct the meeting. The Chairperson or Vice-Chairperson may delegate the responsibility of conducting the meeting to the District’s manager (“District Manager”) or District Counsel, in whole or in part.

The Vice-Chairperson shall be a member of the Board and shall have such duties and responsibilities as specifically designated by the Board from time to time. The Vice-Chairperson has the authority to execute resolutions and contracts on the District’s behalf in the absence of the Chairperson. If the Vice-Chairperson resigns from office or ceases to be a member of the Board, the Board shall select a Vice-Chairperson. The Vice-Chairperson serves at the pleasure of the Board.

The Secretary of the Board serves at the pleasure of the Board and need not be a member of the Board. The Secretary shall be responsible for maintaining the minutes of Board meetings and may have other duties assigned by the Board from time to time. An employee of the District Manager may serve as Secretary. The Secretary shall be bonded by a reputable and qualified bonding company in at least the amount of one million dollars ($1,000,000), or have in place a fidelity bond, employee theft insurance policy, or a comparable product in at least the amount of one million dollars ($1,000,000) that names the District as an additional insured.

The Treasurer need not be a member of the Board but must be a resident of the State of Florida. The Treasurer shall perform duties described in Section 190.007(2) and (3) of the Florida Statutes, as well as those assigned by the Board from time to time. The Treasurer shall serve at the pleasure of the Board. The Treasurer shall either be bonded by a reputable and qualified bonding company in at least the amount of one million dollars ($1,000,000), or have in place a fidelity bond, employee theft insurance policy, or a comparable product in at least the amount of one million dollars ($1,000,000) that names the District as an additional insured.

In the event that both the Chairperson and Vice-Chairperson are absent from a Board meeting and a quorum is present, the Board may designate one of its members or a member of District staff to convene and conduct the meeting. In such circumstances, any of the Board members present are authorized to execute agreements, resolutions, and other documents approved by the Board at such meeting. In the event that the Chairperson and Vice-Chairperson are both unavailable to execute a document previously approved by the Board, the Secretary or any Assistant Secretary may execute such document.

The Board may assign additional duties to District officers from time to time, which include, but are not limited to, executing documents on behalf of the District.
The Chairperson, Vice-Chairperson, and any other person authorized by District Resolution may sign checks and warrants for the District, countersigned by the Treasurer or other persons authorized by the Board.

Committees. The Board may establish committees of the Board, either on a permanent or temporary basis, to perform specifically designated functions. Committees may include individuals who are not members of the Board. Such functions may include, but are not limited to, review of bids, proposals, and qualifications, contract negotiations, personnel matters, and budget preparation.

Record Book. The Board shall keep a permanent record book entitled “Record of Proceedings,” in which shall be recorded minutes of all meetings, resolutions, proceedings, certificates, and corporate acts. The Records of Proceedings shall be located at a District office and shall be available for inspection by the public.

Meetings. For each fiscal year, the Board shall establish a schedule of regular meetings, which shall be published in a newspaper of general circulation inwithin the county or counties in which the District is located and filed with the local general-purpose governments within whose boundaries the District is located. All meetings of the Board and Committeescommittees serving an advisory function shall be open to the public in accord with the provisions of Chapter 286 of the Florida Statutes.

Votes Required. No Board member who is present at any meeting of the District Board at which an official decision, ruling, or other official act is to be taken or adopted may abstain from voting in regard to any such decision, ruling, or act; and a vote shall be recorded or counted for each such Board member present, except when, with respect to any such member, there is, or appears to be, a possible conflict of interest under the provisions of s. 112.311, s. 112.313, or s. 112.3143 of the Florida Statutes.

Voting Conflict of Interest. The Board shall comply with Section 112.3143 of the Florida Statutes, so as to ensure the proper disclosure of conflicts of interest on matters coming before the Board for a vote. For the purposes of this section, "“voting conflict of interest"” shall be governed by the Florida Constitution and Chapters 112 and 190 of the Florida Statutes, as amended from time to time. Generally, a voting conflict exists when a Board member is called upon to vote on an item which would inure to the Board member’s special private gain or loss or the Board member knows would inure to the special private gain or loss of a principal by whom the Board member is retained, the parent organization or subsidiary of a corporate principal, a business associate, or a relative including only a father, mother, son, daughter, husband, wife, brother, sister, father-in-law, mother-in-law, son-in-law, and daughter-in-law.
When a Board member knows the member has a conflict of interest on a matter coming before the Board, the member should notify the Board’s Secretary prior to participating in any discussion with the Board on the matter. The member shall publicly announce the conflict of interest at the meeting. This announcement shall appear in the minutes.

If the Board member was elected at a landowner’s election or appointed to fill a vacancy of a seat last filled at a landowner’s election, the Board member may vote or abstain from voting on the matter at issue. If the Board member was elected by electors residing within the District, the Board member is prohibited from voting on the matter at issue. In the event that the Board member intends to abstain or is prohibited from voting, such Board member shall not participate in the discussion on the item subject to the vote.

The Board’s Secretary shall prepare a Memorandum of Voting Conflict (Form 8B) which shall then be signed by the Board member, filed with the Board’s Secretary, and provided for attachment to the minutes of the meeting within fifteen (15) days of the meeting.

If a Board member inadvertently votes on a matter and later learns he or she has a conflict on the matter, the member shall immediately notify the Board’s Secretary. Within fifteen (15) days of the notification, the member shall file the appropriate Memorandum of Voting Conflict, which will be attached to the minutes of the Board meeting during which the vote on the matter occurred. The Memorandum of Voting Conflict shall immediately be provided to other Board members and shall be read publicly at the next meeting held subsequent to the filing of the Memorandum of Voting Conflict. The Board member’s vote is unaffected by this filing.

It is not a conflict of interest for a Board member, the District Manager, or an employee of the District to be a stockholder, officer or employee of a landowner or of an entity affiliated with a landowner.

In the event that a Board member elected at a landowner’s election or appointed to fill a vacancy of a seat last filled at a landowner’s election, has a continuing conflict of interest, such Board member is permitted to file a Memorandum of Voting Conflict at any time in which it shall state the nature of the continuing conflict. Only one such continuing Memorandum of Voting Conflict shall be required to be filed for each term the Board member is in office.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 112.3143, 190.006, 190.007, 286.012, Fla. Stat.
Rule 1.2	District Offices; Public Information and Inspection of Records; Policies; Service Contract Requirements; Financial Disclosure Coordination.

District Offices. Unless otherwise designated by the Board, the official District office shall be the District Manager’s office identified by the District Manager. If the District Manager’s office is not located within the county in which the District is located, the Board shall designate a local records office within such county which shall at a minimum contain, but not be limited to, the following documents:

Agenda packages for prior 24 months and next meeting;

Official minutes of meetings, including adopted resolutions of the Board;

Names and addresses of current Board members and District Manager, unless such addresses are protected from disclosure by law;

Adopted engineer’s reports;

Adopted assessment methodologies/reports;

Adopted disclosure of public financing;

Limited Offering Memorandum for each financing undertaken by the District;

Proceedings, certificates, bonds given by all employees, and any and all corporate acts;

District policies and rules;

Fiscal year end audits; and

Adopted budget for the current fiscal year.

The District Manager shall ensure that each District records office contains the documents required by Florida law.

Public Records. District public records include all documents, papers, letters, maps, books, tapes, photographs, films, sound recordings, data processing software, or other material, regardless of the physical form, characteristics, or means of transmission, made or received in connection with the transaction of official business of the District. All District public records not otherwise restricted by law may be copied or inspected at the District Manager’s office during regular business hours. Certain District records can also be inspected and copied at the District’s local records office during regular business hours. All written public records requests shall be directed to the Secretary who by these rules is appointed as the
District’s records custodian. Regardless of the form of the request, any Board member or staff member who receives a public records request shall immediately forward or communicate such request to the Secretary for coordination of a prompt response. The Secretary, after consulting with District Counsel as to the applicability of any exceptions under the public records laws, shall be responsible for responding to the public records request. At no time can the District be required to create records or summaries of records, or prepare opinions regarding District policies, in response to a public records request.

Service Contracts. Any contract for services, regardless of cost, shall include provisions required by law that require the contractor to comply with public records laws. The District Manager shall be responsible for initially enforcing all contract provisions related to a contractor’s duty to comply with public records laws.

Fees; Copies. Copies of public records shall be made available to the requesting person at a charge of $0.15 per page for one-sided copies and $0.20 per page for two-sided copies if not more than 8 ½ by 14 inches. For copies of public records in excess of the sizes listed in this section and for outside duplication services, the charge shall be equal to the actual cost of reproduction. Certified copies of public records shall be made available at a charge of one dollar ($1.00) per page. If the nature or volume of records requested requires extensive use of information technology resources or extensive clerical or supervisory assistance, the District may charge, in addition to the duplication charge, a special service charge that is based on the cost the District incurs to produce the records requested. This charge may include, but is not limited to, the cost of information technology resource, employee labor, and fees charged to the District by consultants employed in fulfilling the request. In cases where the special service charge is based in whole or in part on the costs incurred by the District due to employee labor, consultant fees, or other forms of labor, those portions of the charge shall be calculated based on the lowest labor cost of the individual(s) who is/are qualified to perform the labor, taking into account the nature or volume of the public records to be inspected or copied. The charge may include the labor costs of supervisory and/or clerical staff whose assistance is required to complete the records request, in accordance with Florida law. For purposes of this Rule, the word “extensive” shall mean that it will take more than 15 minutes to locate, review for confidential information, copy and re-file the requested material. In cases where extensive personnel time is determined by the District to be necessary to safeguard original records being inspected, the special service charge provided for in this section shall apply. If the total fees, including but not limited to special service charges, are anticipated to exceed twenty-five dollars ($25.00), then, prior to commencing work on the request, the District will inform the person making the public records request of the estimated cost, with the understanding that the final cost may vary from that estimate. If the person making the public records request decides to proceed with the request, payment of the estimated cost is required in advance. Should the person fail to pay the estimate, the District is under no duty to produce the requested records. After the request has been fulfilled, additional payments or credits may be
due. The District is under no duty to produce records in response to future records requests if the person making the request owes the District for past unpaid duplication charges, special service charges, or other required payments or credits.

Records Retention. The Secretary of the District shall be responsible for retaining
the District’s records in accordance with applicable Florida law.

Policies. The Board may adopt policies related to the conduct of its business and the provision of services either by resolution or motion.

Financial Disclosure Coordination. Unless specifically designated by Board resolution otherwise, the Secretary shall serve as the Financial Disclosure Coordinator (“Coordinator”) for the District as required by the Florida Commission on Ethics (“Commission”). The Coordinator shall create, maintain and update a list of the names, e-mail addresses, physical addresses, and names of the agency of, and the office or position held by, all Supervisors and other persons required by Florida law to file a statement of financial interest due to his or her affiliation with the District (“Reporting Individual”). The Coordinator shall provide this list to the Commission by February 1 of each year, which list shall be current as of December 31 of the prior year. Each Supervisor and Reporting Individual shall promptly notify the Coordinator in writing if there are any changes to such person’s name, e-mail address, or physical address. Each Supervisor and Reporting Individual shall promptly notify the Commission in the manner prescribed by the Commission if there are any changes to such person’s e-mail address.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 112.31446(3), 112.3145(8)(a)1., 119.07, 119.0701, 190.006, Fla. Stat.
Rule 1.3	Public Meetings, Hearings, and Workshops.

Notice. Except in emergencies, or as otherwise authorized or required by statute or these Rules, at least seven (7) days’, but nonot more than thirty (30) days’ public notice shall be given of any public meeting, hearing or workshop of the Board. Public notice shall be given by publication in a newspaper of general circulation inwithin the county or counties in which the District andis located. A newspaper is deemed to be a newspaper of “general circulation” in the county in which the District is located. “General circulation” means a publication that is printed and published at least once a week for the preceding year, offering at least 25% of its words in the English language, qualifies as a periodicals material for postal purposes in the county in which the District is located, is for sale to the public generally, is available to the public generally for the publication of official or other notices, and is customarily containing information of a public character or of interest or of value to the residents or owners of property in the county where published, or of interest or of value to the general public if such newspaper has been in existence for two (2) years at the time of publication of the applicable notice (unless no newspaper within the county has been published for such length) and satisfies the criteria of section 50.011(1) of the Florida Statutes, or if such newspaper is a direct successor of a newspaper which has been so published, as such provisions may be amended from time to time by law. The annual meeting notice required to be published by Section 189.015 of the Florida Statutes, shall be published in a newspaper not of limited subject matter, which is published at least five days a week, unless the only newspaper in the county is published less than five days a weekas provide in Chapter 50 of the Florida Statutes, and such notice published consistent therewith shall satisfy the requirement to give at least seven
 days’ public notice as required herein. Each Notice shall state, as applicable:

The date, time and place of the meeting, hearing or workshop;

A brief description of the nature, subjects, and purposes of the meeting, hearing, or workshop;

The District office address for the submission of requests for copies of the agenda, as well as a contact name and telephone number for verbal requests for copies of the agenda; and

The following or substantially similar language: “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
	. If you are hearing or speech impaired, please contact the Florida Relay Service at 1 (800) 955-8770 or 1 (800) 955-8771, who can aid you in contacting the District Office.”
The following or substantially similar language: “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.”

The following or substantially similar language: “The meeting [or hearing or workshop] may be continued in progress without additional notice to a time, date, and location stated on the record.”

The date, time, and place of each meeting, hearing, or workshop of the Board shall additionally be posted on the District’s website at least seven (7) days prior to such meeting, hearing, or workshop.

Mistake. In the event that a meeting is held under the incorrect assumption that notice required by law and these Rules has been given, the Board at its next properly noticed meeting shall cure such defect by considering the agenda items from the prior meeting individually and anew.

Agenda. The District Manager, under the guidance of District Counsel and the Chairperson or Vice-Chairperson, shall prepare an agenda of the meeting/hearing/workshop. The agenda and any meeting materials available in an electronic format, excluding any i) confidential and anyii) confidential and exempt information, shall be available to the public at least seven (7) days before the meeting/hearing/workshop, except in an emergency. Meeting materials shall be defined as, and limited to, the agenda, meeting minutes, resolutions, and agreements of the District that District staff deems necessary for Board approval. Inclusion of additional materials for Board consideration other than those defined herein as “meeting materials” shall not convert such materials into “meeting materials.” For good cause, the agenda may be changed after it is first made available for distribution, and additional materials may be added or provided under separate cover at the meeting. The requirement of good cause shall be liberally construed to allow the District to efficiently conduct business and to avoid the expenses associated with special meetings.

The District may, but is not required to, use the following format in preparing its agenda for its regular meetings:

Call to order Roll call
Public commentcomments Organizational matters Review of minutes
Specific items of old business Specific items of new business
Staff reports
District Counsel
District Engineer
District Manager
Financial Report
Approval of Expenditures Supervisor’s requests and comments Public comment
Adjournment

Minutes. The Secretary shall be responsible for preparing and keeping the minutes of each meeting of the Board. Minutes shall be corrected and approved by the Board at a subsequent meeting. The Secretary may work with other staff members in preparing draft minutes for the Board’s consideration.

Special Requests. Persons wishing to receive, by mail, notices or agendas of meetings, may so advise the District Manager or Secretary at the District Office. Such persons shall furnish a mailing address in writing and shall be required to pre-pay the cost of the copying and postage.

Emergency Meetings. The Chairperson, or Vice-Chairperson if the Chairperson is unavailable, upon consultation with the District Manager and District Counsel, if available, may convene an emergency meeting of the Board without first having complied with sections (1) and (3) of this Rule, to act on emergency matters that may affect the public health, safety, or welfare. Whenever possible, the District Manager shall make reasonable efforts to provide public notice and notify all Board members of an emergency meeting twenty-four (24) hours in advance. Reasonable efforts may include telephone notification. Notice of the emergency meeting must be provided both before and after the meeting on the District’s website, if it has one. Whenever an emergency meeting is called, the District Manager shall be responsible for notifying at least one newspaper of general circulation within the county in which the District is located. After an emergency meeting, the Board shall publish in a newspaper of general circulation within the county in which the District, is located, the time, date and place of the emergency meeting, the reasons why an emergency meeting was necessary, and a description of the action taken. Actions taken at an emergency meeting may be ratified by the Board at a regularly noticed meeting subsequently held.

Public Comment. The Board shall set aside a reasonable amount of time at each meeting for public comment and members of the public shall be permitted to provide comment on any proposition before the Board. The portion of the meeting generally reserved for public comment shall be identified in the agenda. Policies governing public comment may be adopted by the Board in accordance with Florida law.
Budget Hearing. Notice of hearing on the annual budget(s) shall be in accord with Section 190.008 of the Florida Statutes. Once adopted in accord with Section
190.008 of the Florida Statutes, the annual budget(s) may be amended from time to time by action of the Board or as otherwise provided in the resolution approving the annual budget(s). Approval of invoices by the Board in excess of the funds allocated to a particular budgeted line item shall serve to amend the budgeted line item.

Public Hearings. Notice of required public hearings shall contain the information required by applicable Florida law and by these Rules applicable to meeting notices and shall be mailed and published as required by Florida law. The District Manager shall ensure that all such notices, whether mailed or published, contain the information required by Florida law and these Rules and are mailed and published as required by Florida law. Public hearings may be held during Board meetings when the agenda includes such public hearing.

Participation by Teleconference/Videoconference. District staff may participate in Board meetings by teleconference or videoconference. Board members may also participate in Board meetings by teleconference or videoconference if in the good judgment of the Board extraordinary circumstances exist; provided however, at least three Board members must be physically present at the meeting location to establish a quorum. Such extraordinary circumstances shall be presumed when a Board member participates by teleconference or videoconference, unless a majority of the Board members physically present determines that extraordinary circumstances do not exist.

Board Authorization. The District has not adopted Robert’s Rules of Order. For each agenda item, there shall be discussion permitted among the Board members during the meeting. Unless such procedure is waived by the Board, approval or disapproval of resolutions and other proposed Board actions shall be in the form of a motion by one Board member, a second by another Board member, and an affirmative vote by the majority of the Board members present. Any Board member, including the Chairperson, can make or second a motion.

Continuances. Any meeting or public hearing of the Board may be continued without re-notice or re-advertising provided that:

The Board identifies on the record at the original meeting a reasonable need for a continuance;

The continuance is to a specified date, time, and location publicly announced at the original meeting; and

The public notice for the original meeting states that the meeting may be continued to a date and time and states that the date, time, and location of any continuance shall be publicly announced at the original meeting and
posted at the District Office immediately following the original meeting.

Attorney-Client Sessions. An Attorney-Client Session is permitted when the District’s attorneys deem it necessary to meet in private with the Board to discuss pending litigation to which the District is a party before a court or administrative agency or as may be authorized by law. The District’s attorney must request such session at a public meeting. Prior to holding the Attorney-Client Session, the District must give reasonable public notice of the time and date of the session and the names of the persons anticipated to attend the session. The session must commence at an open meeting in which the Chairperson or Vice-Chairperson announces the commencement of the session, the estimated length of the session, and the names of the persons who will be attending the session. The discussion during the session is confined to settlement negotiations or strategy related to litigation expenses or as may be authorized by law. Only the Board, the District’s attorneys (including outside counsel), the District Manager, and the court reporter may attend an Attorney-Client Session. During the session, no votes may be taken and no final decisions concerning settlement can be made. Upon the conclusion of the session, the public meeting is reopened, and the Chairperson or Vice-Chairperson must announce that the session has concluded. The session must be transcribed by a court-reporter and the transcript of the session filed with the District Secretary within a reasonable time after the session. The transcript shall not be available for public inspection until after the conclusion of the litigation.

Security and Firesafety Board Discussions. Portions of a meeting which relate to or would reveal a security or firesafety system plan or portion thereof made confidential and exempt by section 119.071(3)(a), Florida Statutes, are exempt from the public meeting requirements and other requirements of section 286.011, Florida Statutes, and section 24(b), Article 1 of the State Constitution. Should the Board wish to discuss such matters, members of the public shall be required to leave the meeting room during such discussion. Any records of the Board’s discussion of such matters, including recordings or minutes, shall be maintained as confidential and exempt records in accordance with Florida law.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 189.069(2)(a)16, 190.006, 190.007, 190.008, 286.0105, 286.011, 286.0113, 286.0114, Fla. Stat.
Rule 1.4	Internal Controls to Prevent Fraud, Waste and Abuse

 ​	(1)	Internal Controls.	The District shall establish and maintain internal controls designed to:

 (a)  Prevent and detect “fraud,” “waste” and “abuse” as those terms are defined
in section 11.45(1),

Florida Statutes; and

 ​	(c) 	Promote and encourage compliance with applicable laws, rules contracts, grant agreements, and best practices; and

 	(d) 	Support economical and efficient operations; and

 ​	(e) 	Ensure reliability of financial records and reports; and

 	(f) 	Safeguard assets.

 ​	(2)	Adoption. The internal controls to prevent fraud, waste and abuse shall be adopted and amended by the District in the same manner as District policies.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: § 218.33(3), Fla. Stat.
Rule 2.0	Rulemaking Proceedings.

Commencement of Proceedings. Proceedings held for adoption, amendment, or repeal of a District rule shall be conducted according to these Rules, in accordance with the requirements of Section 190.011(5) of the Florida Statutes, and Chapter 120 of the Florida Statutes, including but not limited to Section 120.81(2)(b) of the Florida Statutes. Rulemaking proceedings shall be deemed to have been initiated upon publication of noticea Notice of Rule Development by the District as required by Section 2 of this Rule. A “rule” is a District statement of general applicability that implements, interprets, or prescribes law or policy, or describes the procedure or practice requirements of the District (“Rule”). Nothing herein shall be construed as requiring the District to consider or adopt rules unless required by Chapter 190 of the Florida Statutes. Policies adopted by the District which do not consist of rates, fees, rentals or other monetary charges may be, but are not required to be, implemented through rulemaking proceedings.

Requirements of a Rule. All District rules as drafted shall:

Contain only one subject;

 ​  Include readable language, meaning it avoids i) the use of obscure words and unnecessarily long or complicated constructions, and ii) the use of unnecessary technical or specialized language that is understood only by members of particular trades or professions;

   Be indefinite such that the rule does not include a provision whereby the rule, or a portion thereof, automatically expires or is repealed on a specific date or at the end of a specified period, unless otherwise expressly authorized by law; and

Only incorporate material by reference in compliance with Section 120.54(1)(i) of the Florida Statutes.

Statement of Estimated Regulatory Costs. Before adopting, amending, or repealing any rule, other than an emergency rule, the District may prepare a statement of estimated regulatory costs (“SERC”) based on the factors set forth in Section 120.541(2) of the Florida Statutes. The District shall prepare a SERC for a proposed rule if in accordance with the requirements of Section 120.541(2) of the Florida Statutes if: i) the proposed rule will have an adverse economic impact on small business; or ii) the proposed rule is likely to directly or indirectly increase regulatory costs in excess of $200,000 in the aggregate in the state within one (1) year after implementation of the rule.

Notice of Rule Development.
Except when the intended action is the repeal of a Rulerule, the District shall provide notice of the development of a proposed rule by publication of a (“Notice of Rule Development in a newspaper of general circulation in the District before providing notice of a proposed rule as required by section (3) of this Rule. Consequently, the Notice of Rule Development shall be published at least twenty-nine (29) days prior to the public hearing on the proposed Rule. The Notice of Rule Development shall indicate the subject area to be addressed by rule development, provide a ”) setting forth the following:

the subject area to be addressed by rule development;

A short, plain explanation of the purpose and effect of the proposed rule, cite the specific legal authority for the proposed rule;

The grant of rulemaking authority for the proposed rule;

The law being implemented;

The proposed rule number; and

, and include		(vi) If available, either the preliminary text of the proposed rule and any incorporated documents, or a statement of how a person may promptly obtain, without cost, a copy of any preliminary draft, if available of such rule or documents.

All rules as drafted shall be consistent with Sections 120.54(1)(g) and 120.54(2)(b) of the Florida Statutes. The Notice of Rule Development shall be published in a newspaper of general circulation within the county or counties in which the District is located at least seven (7) days prior to the Notice of Rulemaking required by Section 5 of this Rule, and at least thirty-five (35) days prior to the intended action.

Notice of Proceedings and Proposed RulesRulemaking.

Prior to the adoption, amendment, or repeal of any rule other than an emergency rule, the District shall giveprovide notice of its intended action, (the “Notice of Rulemaking”) setting forth a short, plain explanation of the purpose and effect of the proposed action, a reference to the specific rulemaking authority pursuant to which the rule is adopted, and a reference to the section or subsection of the Florida Statutes being implemented, interpreted, or made specific. The notice shall include a the following:

A short, plain explanation of the purpose and effect of the proposed rule;
The proposed rule number;

A summary of the proposed rule or amendment;

The grant of rulemaking authority for the proposed rule;

The law being implemented or interpreted;

The name, e-mail address, and telephone number of the agency employee who may be contacted regarding the intended action;

A concise summary of the District’s statement of the estimated regulatory costs, if one has been prepared, based on the factors set forth in Section 120.541(2) of the Florida Statutes, and a that describes the regulatory impact of the rule in readable language;

The District’s website where the statement of estimated regulatory
costs can be viewed, in its entirety, if one has been prepared;

A statement that any person who wishes to provide the District with a lower cost regulatory alternative as provided by Section 120.541(1), must do so in writing within twenty-one (21) days after publication of the notice. The notice shall additionally include a statement that any affected person may request a public hearing by submitting a written request within twenty-one (21) days after the date of publication of the notice. Except when intended action is the repeal of a rule, the notice shall include a ;

A statement as to whether, based on the SERC or other information expressly relied upon and described by the District if no statement of regulatory costs is required, the proposed rule is expected to require legislative ratification pursuant to Section 120.541(3) of the Florida Statutes;

The date, time, and location of the public hearing on the proposed rule;

The name, address, and telephone number of the District contact person who can provide information about the public hearing; and

A reference to both the date on which and the place where the Notice of Rule Development required by section (2)Section 4 of this Rule appeared, except when the intended action is the repeal of a rule.
The noticeNotice of Rulemaking shall be published in a newspaper of general circulation inwithin the District and each county or counties in which the District is located not less thanat least seven (7) days after the Notice of Rule Development required by Section 4 of this Rule, and at least twenty-eight (28) days prior to the intended action. The proposed rule shall be available for inspection and copying by the public at the time If the Notice of Rulemaking is not published within one-hundred eighty (180) days of the publication of notice.the Notice of Rule Development, then the District’s Board shall approve a concise statement at least seven (7) days prior to the conclusion of the one-hundred eighty (180) day timeframe identifying the reason for the delay, which may be supplemented quarterly until the District has adopted the proposed rule.

 (c) The noticeNotice of Rulemaking shall be mailed or delivered electronically to all persons named in the proposed rule and to all persons who, at least fourteen (14) days prior to such mailingbefore publication of the notice, have made requests of the District for advance notice of its rulemaking proceedings. Any person may file a written request with the District Manager to receive notice by mail of Districtof the District’s rulemaking proceedings to adopt, amend, or repeal a rule. Such persons must furnish a mailing address or e-mail address, and may be required to pay the cost of copying and mailing as applicable.

As of the date of publication of the Notice of Rulemaking, the Board shall make available for public inspection and shall provide, upon request and payment of the cost of copies, the proposed rule, including all material proposed to be incorporated by reference.
Modification of Rules.

Technical Changes.

Prior to rule adoption, the District shall publish a notice of correction (“Notice of Correction”) if any of the information that is required to be included in the Notice of Rulemaking, including technical changes that correct citations or grammatical, typographical or similar errors that do not otherwise affect the substance of the rule, is omitted or is incorrect. A Notice of Correction cannot be used to make substantive changes to the rule text. The Notice of Correction shall be published in a newspaper of general circulation within the county or counties in which the District is located at least seven (7) days prior to the intended action.
After rule adoption, a technical change to a rule may be approved at any time by the District. Promptly thereafter, a Notice of Correction shall be published by the District in the manner set forth in Section 6(a)(i) of this Rule.
Substantive Changes.

Prior to rule adoption, the District shall publish a notice of change (“Notice of Change”) if there is any substantive change, other than a technical change that corrects citations or grammatical, typographical or similar errors that do not otherwise affect the substance of the rule, to a proposed rule, including any material incorporated by reference, or to a SERC. The Notice of Change must address a summary of the change and shall be published in a newspaper of general circulation within the county or counties in which the District is located at least twenty-one (21) days prior to the intended action. The Notice of Change shall also be sent to those persons set forth in Section 5(C) of this Rule that have made requests of the District for advance notice of its rulemaking proceedings. Any substantive change must be either be:

Supported by the record of the public hearing held on the proposed rule;

In response to written materials submitted to the District; or

In response to an objection with the proposed rule by the District Board.

After rule adoption, a substantive change to a rule shall be effectuated by initiating rulemaking as set forth in this Rule.

Withdrawal of Proposed Rules.

Prior to the adoption of a rule, the District may elect to withdraw the proposed rule in whole or in part. After a rule has become effective, the District may only amend or repeal the rule through initiating the rulemaking procedures set forth in this Rule.

Prior to the adoption of a rule, the District shall withdraw the proposed rule if the District has either failed to adopt such rule within one-hundred eighty
(180) days of the publication of the Notice of Rule Development required by Section 4 of this Rule or to approve a concise statement at least seven
(7) days prior to the conclusion of the one-hundred eighty (180) day timeframe identifying the reason for the delay, which may be supplemented quarterly until the District has adopted the proposed rule.

In the event of a withdrawal of a proposed rule, the District shall publish a notice (“Notice of Rule Withdrawal”) in a newspaper of general circulation within the county or counties in which the District is located,
and shall provide notice to those persons set forth in Section 5(c) of this Rule that have made requests of the District for advance notice of its rulemaking proceedings.

Within fifteen (15) days after the end of each calendar quarter, the District shall compile and post on its website a list of each failure to publish a Notice of Rulemaking within the timeframe prescribed by Section 5(b) of this Rule, which list shall include the information set forth in Section 120.54(3)(d)(7) of the Florida Statutes. The District is only required to provide such posting in any calendar quarter(s) in which there is an actual failure to timely publish a Notice of Rulemaking, if any.

Rule Development Workshops.

   Whenever requested in writing by any affected person, the District must either conduct a rule development workshop prior to proposing rules for adoption orfor the purposes of rule development or information gathering for the preparation of the SERC, unless the Chairperson must explain inexplains in writing why a workshop is unnecessary. The District may initiate a rule development workshop, but is not required to do so.

If a workshop is held, the District must ensure that the person(s) responsible for preparing the rule and the SERC, if applicable, are available to explain the District’s proposed rule and to respond to questions or comments regarding the rule being developed.

The notice of any workshop shall be published in a newspaper of general circulation within the county or counties in which the District is located at least fourteen (14) days prior to the workshop setting forth the following:

The place, date, and time of the workshop;

The subject area that will be addressed; and

The District Manager’s contact information.

Petitions to Initiate Rulemaking.

(5a) Petitions to Initiate Rulemaking. All Petitions to Initiate Rulemaking proceedingsProceedings must contain the name, address, and telephone number of the petitioner, the specific action requested, the specific reason for adoption, amendment, or repeal, the date submitted, the text of the proposed rule, and the facts showing that the petitioner is regulated by the District or has a substantial interest in the rulemaking. Not later than sixty
(60) calendar District staff shall forward a copy of the petition to the
District’s Board within seven (7) days of its receipt.
If the petition is directed to an adopted rule, within thirty (30) days following the date of filing a petition, the BoardDistrict shall either i) initiate rulemaking proceedings or, ii) otherwise comply with the requested action, or iii) deny the petition with a written statement of its reasons for the denial.

If the petition is directed to an existing policy that the District has not formally adopted as a rule, the District may, in its discretion, notice and hold a public hearing on the petition to consider the comments of the public directed to the policy, its scope and application, andunadopted rule, within thirty (30) days following the date of filing a petition, the District shall either i) initiate rulemaking, or ii) set a public hearing to consider whether the public interest is served adequately by the application of the policyproposed rule on a case-by-case basis, as contrasted with its formal adoption as a rule. However, this section shall not be construed as requiring the District to adopt a rule to replace a policy.

(6) Rulemaking Materials. After the publication of the notice referenced in section (3) of this Rule, the Board shall make available for public inspection and shall provide, upon request and payment of the cost of copies, the following materials:
If the District elects to hold a public hearing, notice of the public hearing (“Notice of Rulemaking Petition Public Hearing”) shall be published in a newspaper of general circulation within the county or counties in which the District is located. The public hearing shall be held by the District within thirty (30) days after publication of the Notice of Rulemaking Petition Public Hearing.

The text of the proposed rule, or any amendment or repeal of any existing rules;
Not later than thirty (30) days following the date of the public hearing held pursuant to Section 9(c)(i) of this Rule, the District shall either i) initiate rulemaking proceedings, ii) otherwise comply with the requested action, or iii) deny the petition with a written statement of its reasons for the denial.
 A detailed written statement of the facts and circumstances justifying the proposed rule;
If the District decides to initiate rulemaking it shall proceed with the rulemaking process as set forth in this Rule.

A copy of the statement of estimated regulatory costs if required by Section
120.541 of the Florida Statutes; and
2.  If the District decides to not initiate rulemaking or otherwise comply with the requested action, the District shall publish a statement of its reasons for not initiating rulemaking or otherwise complying with the requested action and of any changes it will make in the scope or application of the
unadopted rule (the “Notice of Denial of Rulemaking Petition”). The Notice of Denial of Rulemaking Petition shall be published in a newspaper of general circulation within the county or counties in which the District is located.

Nothing in this Rule shall be construed as requiring the District to adopt, amend, or repeal a rule as initiated by petition.

(d10) The published noticePublic Hearing.

(7a) Hearing. The District may, or, upon the written request of any affected person received within twenty-one (21) days after the date of publication of the notice described in section (3) of this RuleNotice of Rulemaking, shall, provide a public hearing for the presentation of evidence, argument, and oral statements, within the reasonable conditions and limitations imposed by the District to avoid duplication, irrelevant comments, unnecessary delay, or disruption of the proceedings. The District shall publish notice of the public hearing in a newspaper of general circulation within the District either in the text of the notice described in section (3) of this Rule or in a separate publication at least seven (7) days before the scheduled public hearing. The notice shall specify the date, time, and location of the public hearing, and the name, address, and telephone number of the District contact person who can provide information about the public hearing.When a public hearing is held, the District shall ensure that staff is available to explain the proposed rule and to respond to questions or comments regarding the proposed rule. Written statements may be submitted by any person prior to or at the public hearing. All timely submitted written statements shall be considered by the District and made part of the rulemaking record.

The District shall publish notice of the public hearing (“Notice of Public Hearing”) in a newspaper of general circulation within the county or counties in which the District is located, either in the text of the Notice of Rulemaking or in a separate publication at least seven (7) days before the scheduled public hearing. The Notice of Public Hearing shall include the following information:

The date, time, and location of the public hearing; and

The name, address, and telephone number of the District contact person who can provide information about the public hearing.

Emergency Rule Adoption.

(8a) Emergency Rule Adoption. The Board may adopt an emergency rule if it finds that immediate danger to the public health, safety, or welfare exists which requires immediate action. Prior to the adoption of an emergency
rule, or if the Legislature authorizes the District Manager shall make reasonable efforts to notify a newspaper of general circulation in the District. Notice ofto adopt emergency rules shall be published as soon as possible in a newspaper of general circulation in the District. The District may use any procedure which is fair under the circumstances in the adoption of an emergency rule as long as it protects the public interest as determined by the District and otherwise complies with these provisions.

At the time or prior to the adoption of an emergency rule, the District shall post on its website a notice regarding its adoption of the emergency rule (the “Notice of Emergency Rule”) which includes the specific facts and reasons for finding an immediate danger to the public health, safety, or welfare and its reasons for concluding that procedure used is fair under the circumstances. The Notice of Emergency Rule shall thereafter be promptly published in a newspaper of general circulation within the county or counties in which the District is located, and shall include the following information:

The full text of the rule(s); and

The District’s findings of immediate danger, necessity, and procedural fairness or a citation to the grant of emergency rulemaking authority.

An emergency rule shall be effective immediately upon adoption by the District, or on a date less than twenty (20) days thereafter if specified in the emergency rule if the District finds that a later effective date is necessary because of immediate danger to the public health, safety, or welfare. An emergency rule may not be effective for a period of more than ninety (90) days after adoption and may not be renewable, unless the District has initiated rulemaking to adopt rules addressing the subject of the emergency rule and either i) a challenge to the proposed rules has been filed and remains pending or ii) the proposed rules are awaiting ratification by the Legislature, if applicable. Nothing in this paragraph prohibits the District from adopting a rule identical to the emergency rule through the non-emergency rulemaking procedures set forth in this Rule.

If an emergency rule is being renewed in accordance with Section 11(d) of this Rule, notice of the renewal of the emergency rule (the “Notice of Renewal of Emergency Rule”) shall be published before the expiration of the existing emergency rule. The Notice of Renewal of Emergency Rule shall be published in a newspaper of general circulation within the county or counties in which the District is located and shall include the specific facts and reasons for such renewal.
For emergency rules with an effective period of longer than ninety
(90) days which are intended to replace an existing rule, the Rulemaking Record for the existing rule, as required by Section 13 of this Rule, shall specifically identify the emergency rule that is intended to supersede the existing rule as well as the date that the emergency rule was adopted by the District.

The District may supersede an emergency rule in effect through the adoption of another emergency rule before the superseded rule expires. The District shall post on its website and publish a Notice of Emergency Rule, in accordance with Section 11(b) of this Rule, identifying the reason for adopting the superseding rule. The superseding rule shall not be in effect longer than the duration of the effective period of the superseded rule.

The District may make technical changes to an emergency rule within the first seven (7) days after the rule is adopted, and such changes shall be published in a Notice of Correction as set forth in Section 6(a) of this Rule.

The District may repeal an emergency rule before it expires by publishing a notice (“Notice of Repeal of Emergency Rule”) in a newspaper of general circulation within the county or counties in which the District is located. The Notice of Repeal of Emergency Rule shall include the following information:

The full text of the emergency rule and a summary thereof;

The rule number; and

A short and plain explanation as to why the conditions specified in the Notice of Emergency Rule no longer require the emergency rule.

(912) Negotiated Rulemaking. The District may use negotiated rulemaking in developing and adopting rules pursuant to Section 120.54(2)(d) of the Florida Statutes, except that any notices required under Section 120.54(2)(d) of the Florida Statutes, may be published in a newspaper of general circulation inwithin the county or counties in which the District is located.

(1013) Rulemaking Record. In all rulemaking proceedings, the District shall compile and maintain a rulemaking record. The record (“Rulemaking Record”) which shall be on file with the District at least twenty-one (21) days prior to the proposed adoption date of the rule. The Rulemaking Record shall include, ifas applicable:

The textsA copy of the proposed rule and the adopted rule;

All notices given for a proposedAny material incorporated by reference in the rule;
AnyA detailed written statement of estimated regulatory costs for thethe facts and circumstances justifying the proposed rule;

Any SERC for the rule, if required by Section 120.54(3)(b)1. of the Florida Statutes or otherwise prepared, and any information created or used by the District in determining whether a SERC is required;

(de)	A written summary of hearings, if any, onstatement of the extent to which the proposed rule relates to federal standards on rules on the same subject;

All written comments received by the District and responses to those written comments; and
The Notice of Rule Development, Notice of Rulemaking, and notice(s) of any workshops held pursuant to Section 8 of this Rule; and

(fg) All notices and findings pertaining toIf an emergency rule is intended to supersede an existing rule, the emergency rule number and the date that the emergency rule was adopted by the District.

(1114) Petitions to Challenge Existing Rules.

Any person substantially affected by a proposed or existing rule may seek an administrative determination of the invalidity of the rule on the ground that the rule is an invalid exercise of the District’s authority.

A petition alleging the invalidity of a proposed rule shall be filed within twenty-one (21) days after the date of publication of Notice of Rulemaking, within ten (10) days after the final public hearing is held on the proposed rule; within twenty (20) days after the SERC or revised SERC has been prepared and made available as provided in Section 120.541(1)(d) of the Florida Statutes, if applicable; or within twenty (20) days after the date of publication of the Notice of Rule Withdrawal required by Section 7(c) of this Rule.

A petition alleging the invalidity of an existing rule may be filed at any time during which the rule is in effect.

The petition seeking an administrative determination must state with particularity the provisions alleged to be invalid with sufficient explanation of the facts or grounds for the alleged invalidity and facts sufficient to show that the person challenging a proposed or existing rule is substantially affected by it.  A person who is not substantially affected by the proposed rule as initially noticed, but who is substantially affected by the rule as a result of a change, may challenge any provision of the resulting proposed rule.
The petition shall be filed with the District. Within ten (10) days after receiving the petition, or seven (7) days if the challenge relates to an emergency rule, the Chairperson shall, if the petition complies with the requirements of subsection (b) of this section, designate any member of the Board (including the Chairperson), District Manager, District Counsel, or other person as a hearing officer who shall conduct a hearing within thirty
(30) days thereafter, or fourteen (14) days if the challenge relates to an emergency rule, unless the petition is withdrawn or a continuance is granted by agreement of the parties. The failure of the District to follow the applicable rulemaking procedures or requirements in this Rule shall be presumed to be material; however, the District may rebut this presumption by showing that the substantial interests of the petitioner and the fairness of the proceedings have not been impaired.

Within 30 days afterAt the hearing, the hearing officer shall render a decision and state the reasons therefor in writing. petitioner and the District shall be adverse parties. Other substantially affected persons may join the proceedings as intervenors on appropriate terms which shall not unduly delay the proceedings.

Hearings held under this section shall be de novo in nature. The For proposed rules, the petitioner has the burden to prove by a preponderance of the evidence that it would be substantially affected by the proposed rule, and the District has the burden to prove by a preponderance of the evidence that the proposed rule is not an invalid exercise of delegated legislative authority as to the objections raised. For existing rules, the petitioner has a burden of proving by a preponderance of the evidence that the existing rule is an invalid exercise of District authority as to the objections raised. The During the hearing, the hearing officer may:

Administer oaths and affirmations;

Rule upon offers of proof and receive relevant evidence;

Regulate the course of the hearing, including any pre-hearing matters;

Enter orders; and

Make or receive offers of settlement, stipulation, and adjustment.

The petitioner and the District shall be adverse parties. Other substantially affected persons may join the proceedings as intervenors on appropriate terms which shall not unduly delay the proceedings.
(f)  Within thirty (30) days after the hearing, or fourteen (14) days of the challenge relate to an emergency rule, the hearing officer shall render a decision and state the reasons therefor in writing. The hearing officer’s order shall be considered final agency action. The hearing officer may declare all or part of a proposed or existing rule invalid. For a proposed rule, the proposed rule or provision thereof declared invalid shall not be adopted unless the decision of the hearing officer is reversed on appeal. In the event part of a proposed rule is declared invalid, the District may, in its sole discretion, withdraw the proposed rule in its entirety. For an existing rule, the rule or part thereof declared invalid shall become void when the time for filing an appeal expires. In the event that a proposed or existing rule has been declared invalid in whole or part, the District shall promptly publish notice of such occurrence published in a newspaper of general circulation within the county or counties in which the District is located.

(1215) Variances and Waivers. A “variance” means a decision by the District to grant a modification to all or part of the literal requirements of a rule to a person who is subject to the rule. A “waiver” means a decision by the District not to apply all or part of a rule to a person who is subject to the rule. Variances and waivers from District rules may be granted subject to the following:
Variances and waivers shall be granted when the person subject to the rule demonstrates that the purpose of the underlying statute will be or has been achieved by other means by the person, and when application of the rule would create a substantial hardship or would violate principles of fairness. For purposes of this section, "“substantial hardship"” means a demonstrated economic, technological, legal, or other type of hardship to the person requesting the variance or waiver. For purposes of this section, "“principles of fairness"” are violated when the literal application of a rule affects a particular person in a manner significantly different from the way it affects other similarly situated persons who are subject to the rule.

A person who is subject to regulation by a District Rulerule may file a petition with the District, requesting a variance or waiver from the District’s Rulerule. Each petition shall specify:

The rule from which a variance or waiver is requested;

The type of action requested;

The specific facts that would justify a waiver or variance for the petitioner; and

The reason why the variance or the waiver requested would serve the purposes of the underlying statute.
The District shall review the petition and may request only that information needed to clarify the petition or to answer new questions raised by or directly related to the petition. If the petitioner asserts that any request for additional information is not authorized by law or by Rulerule of the District, the District shall proceed, at the petitioner’s written request, to process the petition.

The Board shall grant or deny a petition for variance or waiver and shall announce such disposition at a publicly held meeting of the Board, within ninety (90) days after receipt of the original petition, the last item of timely requested additional material, or the petitioner'spetitioner’s written request to finish processing the petition. The District’s statement granting or denying the petition shall contain a statement of the relevant facts and reasons supporting the District'sDistrict’s action. The District shall maintain a record of the type and disposition of each petition filed.

(1316) Rates, Fees, Rentals and Other Charges. All rates, fees, rentals, or other charges shall be subject to rulemaking proceedings. Policies adopted by the District which do not consist of rates, fees, rentals or other charges may be, but are not required to be, implemented through rulemaking proceedings.

Specific Authority: §§ 190.011(5), 190.011(15), 190.035, Fla. Stat.
Law Implemented: §§ 120.54, 120.542, 120.5435, 120.56, 120.81(2), 190.011(5), 190.035(2), Fla. Stat.
Rule 3.0	Competitive Purchase.

Purpose and Scope.  In order to comply with Sections 190.033(1) through (3),
287.055 and 287.017 of the Florida Statutes, the following provisions shall apply to the purchase of Professional Services, insurance, construction contracts, design-build services, goods, supplies, and materials, Contractual Services, and maintenance services.

Board Authorization. Except in cases of an Emergency Purchase, a competitive purchase governed by these Rules shall only be undertaken after authorization by the Board.

Definitions.

“Competitive Solicitation” means a formal, advertised procurement process, other than an Invitation to Bid, Request for Proposals, or Invitation to Negotiate, approved by the Board to purchase commodities and/or services which affords vendors fair treatment in the competition for award of a District purchase contract.

“Continuing Contract” means a contract for Professional Services entered into in accordance with Section 287.055 of the Florida Statutes, between the District and a firm, whereby the firm provides Professional Services to the District for projects in which the costs do not exceed two million dollars ($2,000,000), for a study activity when the fee for such Professional Services to the District does not exceed two hundred thousand dollars ($200,000), or for work of a specified nature as outlined in the contract with the District, with no time limitation except that the contract must provide a termination clause (for example, a contract for general District engineering services). Firms providing Professional Services under Continuing Contracts shall not be required to bid against one another.

“Contractual Service” means the rendering by a contractor of its time and effort rather than the furnishing of specific commodities. The term applies only to those services rendered by individuals and firms who are independent contractors. Contractual Services do not include auditing services, Maintenance Services, or Professional Services as defined in Section 287.055(2)(a) of the Florida Statutes, and these Rules. Contractual Services also do not include any contract for the furnishing of labor or materials for the construction, renovation, repair, modification, or demolition of any facility, building, portion of building, utility, park, parking lot, or structure or other improvement to real property entered into pursuant to Chapter 255 of the Florida Statutes, and Rules 3.5 or 3.6.

“Design-Build Contract” means a single contract with a Design-Build Firm for the design and construction of a public construction project.
“Design-Build Firm” means a partnership, corporation or other legal entity
that:

Is certified under Section 489.119 of the Florida Statutes, to engage in contracting through a certified or registered general contractor or a certified or registered building contractor as the qualifying agent; or

Is certified under Section 471.023 of the Florida Statutes, to practice or to offer to practice engineering; certified under Section 481.219 of the Florida Statutes, to practice or to offer to practice architecture; or certified under Section 481.319 of the Florida Statutes, to practice or to offer to practice landscape architecture.

“Design Criteria Package” means concise, performance-oriented drawings or specifications for a public construction project. The purpose of the Design Criteria Package is to furnish sufficient information to permit Design-Build Firms to prepare a bid or a response to the District’s Request for Proposals, or to permit the District to enter into a negotiated Design-Build Contract. The Design Criteria Package must specify performance-based criteria for the public construction project, including the legal description of the site, survey information concerning the site, interior space requirements, material quality standards, schematic layouts and conceptual design criteria of the project, cost or budget estimates, design and construction schedules, site development requirements, provisions for utilities, stormwater retention and disposal, and parking requirements applicable to the project. Design Criteria Packages shall require firms to submit information regarding the qualifications, availability, and past work of the firms, including the partners and members thereof.

“Design Criteria Professional” means a firm who holds a current certificate of registration under Chapter 481 of the Florida Statutes, to practice architecture or landscape architecture, or a firm who holds a current certificate as a registered engineer under Chapter 471 of the Florida Statutes, to practice engineering, and who is employed by or under contract to the District to provide professional architect services, landscape architect services, or engineering services in connection with the preparation of the Design Criteria Package.

“Emergency Purchase” means a purchase necessitated by a sudden unexpected turn of events (for example, acts of God, riot, fires, floods, hurricanes, accidents, or any circumstances or cause beyond the control of the Board in the normal conduct of its business), where the Board finds that the delay incident to competitive purchase would be detrimental to the interests of the District. This includes, but is not limited to, instances where
the time to competitively award the project will jeopardize the funding for the project, will materially increase the cost of the project, or will create an undue hardship on the public health, safety, or welfare.

“Invitation to Bid” is a written solicitation for sealed bids with the title, date, and hour of the public bid opening designated specifically and defining the commodity or service involved. It includes printed instructions prescribing conditions for bidding, qualification, evaluation criteria, and provides for a manual signature of an authorized representative. It may include one or more bid alternates.

“Invitation to Negotiate” means a written solicitation for competitive sealed replies to select one or more vendors with which to commence negotiations for the procurement of commodities or services.

“Negotiate” means to conduct legitimate, arm’s length discussions and
conferences to reach an agreement on a term or price.

“Professional Services” means those services within the scope of the practice of architecture, professional engineering, landscape architecture, or registered surveying and mapping, as defined by the laws of Florida, or those services performed by any architect, professional engineer, landscape architect, or registered surveyor and mapper, in connection with the firm's or individual'sfirm’s or individual’s professional employment or practice.

“Proposal (or Reply or Response) Most Advantageous to the District” means, as determined in the sole discretion of the Board, the proposal, reply, or response that is:

Submitted by a person or firm capable and qualified in all respects to perform fully the contract requirements, who has the integrity and reliability to assure good faith performance;

The most responsive to the Request for Proposals, Invitation to Negotiate, or Competitive Solicitation as determined by the Board; and

For a cost to the District deemed by the Board to be reasonable.

“Purchase” means acquisition by sale, rent, lease, lease/purchase, or installment sale. It does not include transfer, sale, or exchange of goods, supplies, or materials between the District and any federal, state, regional or local governmental entity or political subdivision of the State of Florida.

“Request for Proposals” or “RFP” is a written solicitation for sealed
proposals with the title, date, and hour of the public opening designated and
requiring the manual signature of an authorized representative. It may provide general information, applicable laws and rules, statement of work, functional or general specifications, qualifications, proposal instructions, work detail analysis, and evaluation criteria as necessary.

“Responsive and Responsible Bidder” means an entity or individual that has submitted a bid that conforms in all material respects to the Invitation to Bid and has the capability in all respects to fully perform the contract requirements and the integrity and reliability that will assure good faith performance. “Responsive and Responsible Vendor” means an entity or individual that has submitted a proposal, reply, or response that conforms in all material respects to the Request for Proposals, Invitation to Negotiate, or Competitive Solicitation and has the capability in all respects to fully perform the contract requirements and the integrity and reliability that will assure good faith performance. In determining whether an entity or individual is a Responsive and Responsible Bidder (or Vendor), the District may consider, in addition to factors described in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, the following:

The ability and adequacy of the professional personnel employed by the entity/individual;

The past performance of the entity/individual for the District and in other professional employment;

The willingness of the entity/individual to meet time and budget requirements;

The geographic location of the entity’s/individual’s headquarters or
office in relation to the project;

The	recent,	current,	and	projected	workloads	of	the entity/individual;

The volume of work previously awarded to the entity/individual;

Whether the cost components of the bid or proposal are appropriately balanced; and

Whether the entity/individual is a certified minority business enterprise.

“Responsive Bid,” “Responsive Proposal,” “Responsive Reply,” and “Responsive Response” all mean a bid, proposal, reply, or response which conforms in all material respects to the specifications and conditions in the
Invitation to Bid, Request for Proposals, Invitations to Negotiate, or Competitive Solicitation document and these Rules, and the cost components of which, if any, are appropriately balanced. A bid, proposal, reply or response is not responsive if the person or firm submitting it fails to meet any material requirement relating to the qualifications, financial stability, or licensing of the bidder.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.033, 255.20, 287.055, Fla. Stat.
Rule 3.1	Procedure Under the Consultants'’ Competitive Negotiations Act.

Scope. The following procedures are adopted for the selection of firms or individuals to provide Professional Services exceeding the thresholds herein described, for the negotiation of such contracts, and to provide for protest of actions of the Board under this Rule. As used in this Rule, “Project” means that fixed capital outlay study or planning activity when basic construction cost is estimated by the District to exceed the threshold amount provided in Section 287.017 of the Florida Statutes, for CATEGORY FIVE, or for a planning study activity when the fee for Professional Services is estimated by the District to exceed the threshold amount provided in Section 287.017 for CATEGORY TWO, as such categories may be amended or adjusted from time to time.

Qualifying Procedures. In order to be eligible to provide Professional Services to the District, a consultant must, at the time of receipt of the firm’s qualification submittal:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the consultant is a corporation; and

Meet any qualification requirements set forth in the District’s Request for
Qualifications.

Evidence of compliance with this Rule may be submitted with the qualifications, if requested by the District. In addition, evidence of compliance must be submitted any time requested by the District.

Public Announcement. Except in cases of valid public emergencies as certified by the Board, the District shall announce each occasion when Professional Services are required for a Project or a Continuing Contract by publishing a notice providing a general description of the Project, or the nature of the Continuing Contract, and the method for interested consultants to apply for consideration. The notice shall appear in at least one (1) newspaper of general circulation inwithin the county or counties in which the District is located and in such other places as the District deems appropriate. The notice must allow at least fourteen (14) days for submittal of qualifications from the date of publication. The District may maintain lists of consultants interested in receiving such notices. These consultants are encouraged to submit annually statements of qualifications and performance data. The District shall make reasonable efforts to provide copies of any notices to such consultants, but the failure to do so shall not give such consultants any bid protest or other rights or otherwise disqualify any otherwise valid procurement process. The Board has
the right to reject any and all qualifications, and such reservation shall be included in the published notice. Consultants not receiving a contract award shall not be entitled to recover from the District any costs of qualification package preparation or submittal.

Competitive Selection.

The Board shall review and evaluate the data submitted in response to the notice described in section (3) of this Rule regarding qualifications and performance ability, as well as any statements of qualifications on file. The Board shall conduct discussions with, and may require public presentation by consultants regarding their qualifications, approach to the Project, and ability to furnish the required services. The Board shall then select and list the consultants, in order of preference, deemed to be the most highly capable and qualified to perform the required Professional Services, after considering these and other appropriate criteria:

The ability and adequacy of the professional personnel employed by each consultant;

Whether a consultant is a certified minority business enterprise;

Each consultant’s past performance;

The willingness of each consultant to meet time and budget requirements;

The	geographic	location	of	each	consultant'sconsultant’s headquarters, office and personnel in relation to the project;

The recent, current, and projected workloads of each consultant; and

The volume of work previously awarded to each consultant by the District.

Nothing in these Rules shall prevent the District from evaluating and eventually selecting a consultant if less than three (3) Responsive qualification packages, including packages indicating a desire not to provide Professional Services on a given Project, are received.

If the selection process is administered by any person or committee other than the full Board, the selection made will be presented to the full Board with a recommendation that competitive negotiations be instituted with the selected firms in order of preference listed.
Notice of the rankings adopted by the Board, including the rejection of some or all qualification packages, shall be provided in writing to all consultants byproposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, facsimile, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Request for Qualifications. The notice shall include the following statement: "“Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,"” or wording to that effect. Protests of the District’s ranking decisions under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

Competitive Negotiation.

After the Board has authorized the beginning of competitive negotiations, the District may begin such negotiations with the firm listed as most qualified to perform the required Professional Services at a rate or amount of compensation which the Board determines is fair, competitive, and reasonable.

In negotiating a lump-sum or cost-plus-a-fixed-fee professional contract for more than the threshold amount provided in Section 287.017 of the Florida Statutes, for CATEGORY FOUR, the firm receiving the award shall be required to execute a truth-in-negotiation certificate stating that "“wage rates and other factual unit costs supporting the compensation are accurate, complete and current at the time of contracting."” In addition, any professional service contract under which such a certificate is required, shall contain a provision that "“the original contract price and any additions thereto, shall be adjusted to exclude any significant sums by which the Board determines the contract price was increased due to inaccurate, incomplete, or noncurrent wage rates and other factual unit costs."”

Should the District be unable to negotiate a satisfactory agreement with the firm determined to be the most qualified at a price deemed by the District to be fair, competitive, and reasonable, then negotiations with that firm shall be terminated and the District shall immediately begin negotiations with the second most qualified firm. If a satisfactory agreement with the second firm cannot be reached, those negotiations shall be terminated and negotiations with the third most qualified firm shall be undertaken.

Should the District be unable to negotiate a satisfactory agreement with one of the top three (3) ranked consultants, additional firms shall be selected by the District, in order of their competence and qualifications. Negotiations shall continue, beginning with the first-named firm on the list, until an agreement is reached or the list of firms is exhausted.
Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Continuing Contract. Nothing in this Rule shall prohibit a Continuing Contract between a consultant and the District.

Emergency Purchase. The District may make an Emergency Purchase without complying with these Rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board meeting.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 190.011(3), 190.033, 287.055, Fla. Stat.
Rule 3.2	Procedure Regarding Auditor Selection.

In order to comply with the requirements of Section 218.391 of the Florida Statutes, the following procedures are outlined for selection of firms or individuals to provide Auditing Services and for the negotiation of such contracts. “Auditing Services” means those services within the scope of the practice of a certified public accounting firm licensed under Chapter 473 of the Florida Statutes, and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy. For audits required under Chapter 190 of the Florida Statutes but not meeting the thresholds of Chapter 218 of the Florida Statutes, the District need not follow these procedures but may proceed with the selection of a firm or individual to provide Auditing Services and for the negotiation of such contracts in the manner the Board determines is in the best interests of the District.

Definitions.
"Auditing Services" means those services within the scope of the practice of a certified public accounting firm licensed under Chapter 473 of the Florida Statutes, and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy.
"Committee" means the auditor selection committee appointed by the Board as described in section (2) of this Rule.
 ​  (1)  Establishment of Auditor Selection Committee. Prior to a public announcement under section (43) of this Rule that Auditing Services are required, the Board shall establish an auditor selection committee (“Committee”), the primary purpose of which is to assist the Board in selecting an auditor to conduct the annual financial audit required by Section 218.39 of the Florida Statutes. The Committee shall include at least three individuals, at least one of which must also be a member of the Board. The establishment and selection of the Committee must be conducted at a publicly noticed and held meeting of the Board. The Chairperson of the Committee must be a member of the Board. An employee, a chief executive officer, or a chief financial officer of the District may not serve as a member of the Committee; provided however such individual may serve the Committee in an advisory capacity.

 ​  (2)  Establishment of Minimum Qualifications and Evaluation Criteria. Prior to a public announcement under section (43) of this Rule that Auditing Services are required, the Committee shall meet at a publicly noticed meeting to establish minimum qualifications and factors to use for the evaluation of Auditing Services to be provided by a certified public accounting firm licensed under Chapter 473 of the Florida Statutes, and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy.

Minimum Qualifications. In order to be eligible to submit a proposal, a firm must, at all relevant times including the time of receipt of the proposal by the District:
Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the proposer is a corporation; and

Meet any pre-qualification requirements established by the Committee and set forth in the RFP or other specifications.

If requested in the RFP or other specifications, evidence of compliance with the minimum qualifications as established by the Committee must be submitted with the proposal.

Evaluation Criteria. The factors established for the evaluation of Auditing Services by the Committee shall include, but are not limited to:

Ability of personnel;

Experience;

Ability to furnish the required services; and

Such other factors as may be determined by the Committee to be applicable to its particular requirements.

The Committee may also choose to consider compensation as a factor. If the Committee establishes compensation as one of the factors, compensation shall not be the sole or predominant factor used to evaluate proposals.

 ​ (3)  Public Announcement. After identifying the factors to be used in evaluating the proposals for Auditing Services as set forth in section (32) of this Rule, the Committee shall publicly announce the opportunity to provide Auditing Services. Such public announcement shall include a brief description of the audit and how interested firms can apply for consideration and obtain the RFP. The notice shall appear in at least one (1) newspaper of general circulation in the District andwithin the county or counties in which the District is located. The public announcement shall allow for at least seven (7) days for the submission of proposals.

 ​  (4)  Request for Proposals. The Committee shall provide interested firms with a Request for Proposals (“RFP”). The RFP shall provide information on how proposals are to be evaluated and such other information the Committee determines
is necessary for the firm to prepare a proposal. The RFP shall state the time and place for submitting proposals. , which may be submitted either electronically or via hard copy as determined by the District and provided for in the RFP. For the avoidance of doubt, the Proposals shall not be required to be publicly opened at the date, time, and place provided for in the RFP relative to the submission of Proposals.

 ​  (5)  Committee’s Evaluation of Proposals and Recommendation. The Committee shall meet at a publicly held meeting that is publicly noticed for a reasonable time in advance of the meeting to evaluate all qualified proposals and may, as part of the evaluation, require that each interested firm provide a public presentation where the Committee may conduct discussions with the firm, and where the firm may present information, regarding the firm’s qualifications. At the public meeting, the Committee shall rank and recommend in order of preference no fewer than three firms deemed to be the most highly qualified to perform the required services after considering the factors established pursuant to subsection (32)(b) of this Rule. If fewer than three firms respond to the RFP or if no firms respond to the RFP, the Committee shall recommend such firm as it deems to be the most highly qualified. Notwithstanding the foregoing, the Committee may recommend that any and all proposals be rejected.

 ​	(6)	Board Selection of Auditor.

Where compensation was not selected as a factor used in evaluating the proposals, the Board shall negotiate with the firm ranked first and inquire of that firm as to the basis of compensation. If the Board is unable to negotiate a satisfactory agreement with the first ranked firm at a price deemed by the Board to be fair, competitive, and reasonable, then negotiations with that firm shall be terminated and the Board shall immediately begin negotiations with the second ranked firm. If a satisfactory agreement with the second ranked firm cannot be reached, those negotiations shall be terminated and negotiations with the third ranked firm shall be undertaken. The Board may reopen formal negotiations with any one of the three top-ranked firms, but it may not negotiate with more than one firm at a time. If the Board is unable to negotiate a satisfactory agreement with any of the selected firms, the Committee shall recommend additional firms in order of the firms’ respective competence and qualifications. Negotiations shall continue, beginning with the first-named firm on the list, until an agreement is reached or the list of firms is exhausted.

Where compensation was selected as a factor used in evaluating the proposals, the Board shall select the highest-ranked qualified firm or document in its public records the reason for not selecting the highest-ranked qualified firm.
In negotiations with firms under this Rule, the Board may allow the District Manager, District Counsel, or other designee to conduct negotiations on its behalf.

Notwithstanding the foregoing, the Board may reject any or all proposals. The Board shall not consider any proposal, or enter into any contract for Auditing Services, unless the proposed agreed-upon compensation is reasonable to satisfy the requirements of Section 218.39 of the Florida Statutes, and the needs of the District.

 ​  (7)  Contract. Any agreement reached under this Rule shall be evidenced by a written contract, which may take the form of an engagement letter signed and executed by both parties. The written contract shall include all provisions and conditions of the procurement of such services and shall include, at a minimum, the following:

A provision specifying the services to be provided and fees or other compensation for such services;

A provision requiring that invoices for fees or other compensation be submitted in sufficient detail to demonstrate compliance with the terms of the contract;

A provision setting forth deadlines for the auditor to submit a preliminary draft audit report to the District for review and to submit a final audit report no later than June 30 of the fiscal year that follows the fiscal year for which the audit is being conducted;

A provision specifying the contract period, including renewals, and conditions under which the contract may be terminated or renewed. The maximum contract period including renewals shall be five (5) years. A renewal may be done without the use of the auditor selection procedures provided in this Rule but must be in writing.

Provisions required by law that require the auditor to comply with public records laws.

 ​  (8)   Notice of Award. Once a negotiated agreement with a firm or individual is reached, or the Board authorizes the execution of an agreement with a firm where compensation was a factor in the evaluation of proposals, notice of the intent to award, including the rejection of some or all proposals, shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, facsimile, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the RFP. The notice shall include the following statement: "“Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute
a waiver of proceedings under those Rules,"” or wording to that effect. Protests regarding the award of contracts under this Rule shall be as provided for in Rule
3.11. No proposer shall be entitled to recover any costs of proposal preparation or submittal from the District.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 119.0701, 218.33, 218.391, Fla. Stat.
Rule 3.3	Purchase of Insurance.

Scope. The purchases of life, health, accident, hospitalization, legal expense, or annuity insurance, or all of any kinds of such insurance for the officers and employees of the District, and for health, accident, hospitalization, and legal expenses upon a group insurance plan by the District, shall be governed by this Rule. This Rule does not apply to the purchase of any other type of insurance by the District, including but not limited to liability insurance, property insurance, and directors and officers insurance. Nothing in this Rule shall require the District to purchase insurance.

Procedure. For a purchase of insurance within the scope of these Rules, the following procedure shall be followed:

 	(a)	The Board shall cause to be prepared a Notice of Invitation to Bid.

 ​	(b)  Notice of the Invitation to Bid shall be advertised at least once in a newspaper of general circulation within the county or counties in which the District is located. The notice shall allow at least fourteen (14) days for submittal of bids.

 	(c)  The District may maintain a list of persons interested in receiving notices of Invitations to Bid. The District shall make reasonable efforts to provide copies of any notices to such persons, but the failure to do so shall not give such consultants any bid protest or other rights or otherwise disqualify any otherwise valid procurement process.

 ​	(d)	Bids shall be opened at the time and place noted in the Invitation to Bid.

 	(e)  If only one (1) response to an Invitation is received, the District may proceed with the purchase. If no response to an Invitation to Bid is received, the District may take whatever steps are reasonably necessary in order to proceed with the purchase.

 	(f)   The Board has the right to reject any and all bids and such reservations shall be included in all solicitations and advertisements.

 ​	(g) Simultaneously with the review of the submitted bids, the District may undertake negotiations with those companies that have submitted reasonable and timely bids and, in the opinion of the District, are fully qualified and capable of meeting all services and requirements. Bid responses shall be evaluated in accordance with the specifications and criteria contained in the Invitation to Bid; in addition, the total cost to the District, the cost, if any, to the District officers, employees, or their dependents, the geographic location of the company’s headquarters and offices in relation to the District, and the ability of the company to guarantee
premium stability may be considered. A contract to purchase insurance shall be awarded to that company whose response to the Invitation to Bid best meets the overall needs of the District, its officers, employees, and/or dependents.

 ​	(h)  Notice of the intent to award, including rejection of some or all bids, shall be provided in writing to all bidders byproposers by e-mail (with a delivery and read receipt), United States Mail, by hand delivery, or by overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid. The notice shall include the following statement: "“Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,"” or wording to that effect. Protests of the District’s procurement of insurance under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: § 112.08, Fla. Stat.
Rule 3.4	Pre-qualification

Scope. In its discretion, the District may undertake a pre-qualification process in accordance with this Rule for vendors to provide construction services, goods, supplies, and materials, Contractual Services, and maintenance services.

Procedure. When the District seeks to pre-qualify vendors, the following procedures shall apply:

 	(a)	The Board shall cause to be prepared a Request for Qualifications.

 ​   (b)   For construction services exceeding the thresholds described in Section
255.20 of the Florida Statutes, the Board must advertise the proposed pre-qualification criteria and procedures and allow at least seven (7) days’ notice of the public hearing for comments on such pre-qualification criteria and procedures. At such public hearing, potential vendors may object to such pre-qualification criteria and procedures. Following such public hearing, the Board shall formally adopt pre-qualification criteria and procedures prior to the advertisement of the Request for Qualifications for construction services.

   (c)  The Request for Qualifications shall be advertised at least once in a newspaper of general circulation within the District and within the county or counties in which the Districtproject is located. The notice shall allow at least seven (7) days for submittal of qualifications for goods, supplies and materials, Contractual Services, maintenance services, and construction services under two hundred fifty thousand dollars ($250,000). The notice shall allow at least twenty-one (21) days for submittal of qualifications for construction services estimated to cost over two hundred fifty thousand dollars ($250,000) and thirty (30) days for construction services estimated to cost over five hundred thousand dollars ($500,000).

 ​ (d)  The District may maintain lists of persons interested in receiving notices of Requests for Qualifications. The District shall make a good faith effort to provide written notice, by electronic maile-mail, United States Mail, hand delivery, or facsimile, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any pre-qualification determination or contract awarded in accordance with these Rules and shall not be a basis for a protest of any pre-qualification determination or contract award.

   (e)  If the District has pre-qualified vendors for a particular category of purchase, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies or responses in response to the applicable Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.
In order to be eligible to submit qualifications, a firm or individual must, at the time of receipt of the qualifications:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the vendor is a corporation; and

Meet any special pre-qualification requirements set forth in the Request for Qualifications.

Evidence of compliance with these Rules must be submitted with the qualifications if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the qualifications.

Qualifications shall be presented to the Board, or a committee appointed by the Board, for evaluation in accordance with the Request for Qualifications and this Rule. Minor variations in the qualifications may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature.

All vendors determined by the District to meet the pre-qualification requirements shall be pre-qualified. To assure full understanding of the responsiveness to the requirements contained in a Request for Qualifications, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion and revision of qualifications. For construction services, any contractor pre-qualified and considered eligible by the Department of Transportation to bid to perform the type of work the project entails shall be presumed to be qualified to perform the project.

The Board shall have the right to reject all qualifications if there are not enough to be competitive or if rejection is determined to be in the best interest of the District. No vendor shall be entitled to recover any costs of qualification preparation or submittal from the District.

If the selection process is administered by any person or committee other than the full Board, the selection made will be presented to the full Board with a recommendation that competitive negotiations be instituted with the selected firms in order of preference listed.
(jk) Notice of intent to pre-qualify, including rejection of some or all qualifications, shall be provided in writing to all vendors byproposers by e-mail (with a delivery and read receipt), United States Mail, electronic mail, hand delivery, facsimile, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Request for Qualifications. The notice shall include the following statement: "“Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,"” or wording to that effect. Protests of the District’s pre-qualification decisions under this Rule shall be in accordance with the procedures set forth in Rule 3.11; provided however, protests related to the pre-qualification criteria and procedures for construction services shall be resolved in accordance with section (2)(b) of this Rule and Section 255.20(1)(b) of the Florida Statutes.

(3) Suspension, Revocation, or Denial of Qualification
 (a) The District, for good cause, may deny, suspend, or revoke a prequalified vendor’s pre-qualified status. A suspension, revocation, or denial for good cause shall prohibit the vendor from bidding on any District construction contract for which qualification is required, shall constitute a determination of non-responsibility to bid on any other District construction or maintenance contract, and shall prohibit the vendor from acting as a material supplier or subcontractor on any District contract or project during the period of suspension, revocation, or denial. Good cause shall include the following:

 ​   (i)  One of the circumstances specified under Section 337.16(2), Fla. Stat., has occurred.

 ​  (ii)  Affiliated contractors submitted more than one proposal for the same work. In this event the pre-qualified status of all of the affiliated bidders will be revoked, suspended, or denied. All bids of affiliated bidders will be rejected.

  (iii) The vendor made or submitted false, deceptive, or fraudulent statements, certifications, or materials in any claim for payment or any information required by any District contract.

 ​  (iv)  The vendor or its affiliate defaulted on any contract or a contract surety assumed control of financial responsibility for any contract of the vendor.

 ​	(v)	The vendor’s qualification to bid is suspended, revoked, or denied
by any other public or semi-public entity, or the vendor has been the
subject of a civil enforcement proceeding or settlement involving a public or semi-public entity.

 ​  (vi)  The vendor failed to comply with contract or warranty requirements or failed to follow District direction in the performance of a contract.

 ​  (vii)  The vendor failed to timely furnish all contract documents required by the contract specifications, special provisions, or by any state or federal statutes or regulations. If the vendor fails to furnish any of the subject contract documents by the expiration of the period of suspension, revocation, or denial set forth above, the vendor’s pre-qualified status shall remain suspended, revoked, or denied until the documents are furnished.

   (viii)  The vendor failed to notify the District within 10 days of the vendor, or any of its affiliates, being declared in default or otherwise not completing work on a contract or being suspended from qualification to bid or denied qualification to bid by any other public or semi-public agency.

 ​  (ix)  The vendor did not pay its subcontractors or suppliers in a timely manner or in compliance with contract documents.

 ​ (x) The vendor has demonstrated instances of poor or unsatisfactory performance, deficient management resulting in project delay, poor quality workmanship, a history of payment of liquidated damages, untimely completion of projects, uncooperative attitude, contract litigation, inflated claims or defaults.

 ​  (xi)  An affiliate of the vendor has previously been determined by the District to be non-responsible, and the specified period of suspension, revocation, denial, or non-responsibility remains in effect.

 ​	(xii)	The vendor or affiliate(s) has been convicted of a contract crime.

 ​	1.  The term “contract crime” means any violation of state or federal antitrust laws with respect to a public contract or any violation of any state or federal law involving fraud, bribery, collusion, conspiracy, or material misrepresentation with respect to a public contract.

 ​	2.  The term “convicted” or “conviction” means a finding of guilt or a conviction of a contract crime, with or without an adjudication of guilt, in any federal or state trial court of
record as a result of a jury verdict, nonjury trial, or entry of a plea of guilty or nolo contendere.

 (b) A denial, suspension, or revocation shall prohibit the vendor from being a subcontractor on District work during the period of denial, suspension, or revocation, except when a prime contractor’s bid has used prices of a subcontractor who becomes disqualified after the bid, but before the request for authorization to sublet is presented.
 (c) The District shall inform the vendor in writing of its intent to deny, suspend, or revoke its pre-qualified status and inform the vendor of its right to a hearing, the procedure which must be followed, and the applicable time limits. If a hearing is requested within 10 days after the receipt of the notice of intent, the hearing shall be held within 30 days after receipt by the District of the request for the hearing. The decision shall be issued within 15 days after the hearing.
 (d) Such suspension or revocation shall not affect the vendor’s obligations
under any preexisting contract.
 (e) In the case of contract crimes, the vendor’s pre-qualified status under this Rule shall be revoked indefinitely. For all violations of Rule 3.4(3)(a) other than for the vendor’s conviction for contract crimes, the revocation, denial, or suspension of a vendor’s pre-qualified status under this Rule shall be for a specific period of time based on the seriousness of the deficiency.
Examples of factors affecting the seriousness of a deficiency are:
 ​	(i)	Impacts on project schedule, cost, or quality of work;
 ​	(ii)	Unsafe conditions allowed to exist;
 	(iii)	Complaints from the public;
 ​	(iv)	Delay or interference with the bidding process;
 ​	(v)	The potential for repetition;
 ​	(vi)	Integrity of the public contracting process;
 ​	(vii)	Effect on the health, safety, and welfare of the public.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.033, 255.0525, 255.20, Fla. Stat.
Rule 3.5	Construction Contracts, Not Design-Build.

Scope. All contracts for the construction or improvement of any building, structure, or other public construction works authorized by Chapter 190 of the Florida Statutes, the costs of which are estimated by the District in accordance with generally accepted cost accounting principles to be in excess of the threshold amount for applicability of Section 255.20 of the Florida Statutes, as that amount may be indexed or amended from time to time, shall be let under the terms of these Rules and the procedures of Section 255.20 of the Florida Statutes, as the same may be amended from time to time. A project shall not be divided solely to avoid the threshold bidding requirements.

Procedure. When a purchase of construction services is within the scope of this Rule, the following procedures shall apply:

The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation in the District and inwithin the county or counties in which the District is located. The notice shall also include the amount of the bid bond, if one is required. The notice shall allow at least twenty-one (21) days for submittal of sealed bids, proposals, replies, or responses, unless the Board, for good cause, determines a shorter period of time is appropriate. Any project projected to cost more than five hundred thousand dollars ($500,000) must be noticed at least thirty (30) days prior to the date for submittal of bids, proposals, replies, or responses. If the Board has previously pre-qualified contractors pursuant to Rule 3.4 and determined that only the contractors that have been pre-qualified will be permitted to submit bids, proposals, replies, and responses, the Notice of Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation need not be published. Instead, the Notice of Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be sent to the pre-qualified contractors by e-mail (with a delivery and read receipt), United States Mail, hand delivery, facsimile, or overnight delivery service.

The District may maintain lists of persons interested in receiving notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations. The District shall make a good faith effort to provide written notice, by electronic maile-mail, United States Mail, hand delivery, or facsimile, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.
If the District has pre-qualified providers of construction services, then, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies, or responses to Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations.

In order to be eligible to submit a bid, proposal, reply, or response, a firm or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the bidder is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Any contractor that has been found guilty by a court of any violation of federal labor or employment tax laws regarding subjects including but not limited to, reemployment assistance, safety, tax withholding, worker’s compensation, unemployment tax, social security and Medicare tax, wage or hour, or prevailing rate laws within the past 5 years may be considered ineligible by the District to submit a bid, response, or proposal for a District project.

Evidence of compliance with these Rules must be submitted with the bid, proposal, reply, or response, if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.

Bids, proposals, replies, and responses, or the portions of which that include the price, shall be publicly opened at a meeting noticed in accordance with Rule 1.3, and at which at least one district representative is present. The name of each bidder and the price submitted in the bid shall be announced at such meeting and shall be made available upon request. Minutes should be taken at the meeting and maintained by the District. Bids, proposals, replies, and responses shall be evaluated in accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or
Competitive Solicitation and these Rules. Minor variations in the bids, proposals, replies, or responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be corrected by the Board. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non-material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.

The lowest Responsive Bid submitted by a Responsive and Responsible Bidder in response to an Invitation to Bid shall be accepted. In relation to a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, the Board shall select the Responsive Proposal, Reply, or Response submitted by a Responsive and Responsible Vendor which is most advantageous to the District. To assure full understanding of the responsiveness to the solicitation requirements contained in a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, and responses.

The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No contractor shall be entitled to recover any costs of bid, proposal, response, or reply preparation or submittal from the District.

The Board may require potential contractors to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

If less than three (3) Responsive Bids, Proposals, Replies, or Responses are received, the District may purchase construction services or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of construction services, in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the construction services without further competitive selection processes.

If the selection process is administered by any person or committee other than the full Board, the selection made will be presented to the full Board
with a recommendation that competitive negotiations be instituted with the selected firms in order of preference listed.

(jl)  Notice of intent to award, including rejection of some or all bids, proposals, replies, or responses, shall be provided in writing to all contractors byproposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, facsimile, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. The notice shall include the following statement: "“Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,"” or wording to that effect. Protests of the District’s purchase of construction services under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

(k)  If less than three (3) Responsive Bids, Proposals, Replies, or Responses are received, the District may purchase construction services or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of construction services, in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the construction services without further competitive selection processes.
Sole Source; Government. Construction services that are only available from a single source are exempt from this Rule. Construction services provided by governmental agencies are exempt from this Rule. This Rule shall not apply to the purchase of construction services, which may include goods, supplies, or materials, that are purchased under a federal, state, or local government contract that has been competitively procured by such federal, state, or local government in a manner consistent with the material procurement requirements of these Rules. A contract for construction services is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process.

Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board Meeting.

Exceptions. This Rule is inapplicable when:
The project is undertaken as repair or maintenance of an existing public facility;

The funding source of the project will be diminished or lost because the time required to competitively award the project after the funds become available exceeds the time within which the funding source must be spent;

The District has competitively awarded a project and the contractor has abandoned the project or the District has terminated the contract; or

The District, after public notice, conducts a public meeting under Section
286.011 of the Florida Statutes, and finds by a majority vote of the Board that it is in the public’s best interest to perform the project using its own services, employees, and equipment.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 189.053, 190.033, 255.0518, 255.0525, 255.20, 287.055, Fla. Stat.

Rule 3.6	Construction Contracts, Design-Build.

Scope. The District may utilize Design-Build Contracts for any public construction project for which the Board determines that use of such contract is in the best interest of the District. When letting a Design-Build Contract, the District shall use the following procedure:

Procedure.

The District shall utilize a Design Criteria Professional meeting the requirements of Section 287.055(2)(k) of the Florida Statutes, when developing a Design Criteria Package, evaluating the proposals and qualifications submitted by Design-Build Firms, and determining compliance of the project construction with the Design Criteria Package. The Design Criteria Professional may be an employee of the District, may be the District Engineer selected by the District pursuant to Section 287.055 of the Florida Statutes, or may be retained pursuant to Rule 3.1. The Design Criteria Professional is not eligible to render services under a Design-Build Contract executed pursuant to the Design Criteria Package.

A Design Criteria Package for the construction project shall be prepared and sealed by the Design Criteria Professional. If the project utilizes existing plans, the Design Criteria Professional shall create a Design Criteria Package by supplementing the plans with project specific requirements, if any.

The Board may either choose to award the Design-Build Contract pursuant to the competitive proposal selection process set forth in Section 287.055(9) of the Florida Statutes, or pursuant to the qualifications-based selection process pursuant to Rule 3.1.
Qualifications-Based Selection. If the process set forth in Rule 3.1 is utilized, subsequent to competitive negotiations, a guaranteed maximum price and guaranteed completion date shall be established.

Competitive Proposal-Based Selection. If the competitive proposal selection process is utilized, the Board, in consultation with the Design Criteria Professional, shall establish the criteria, standards and procedures for the evaluation of Design-Build Proposals based on price, technical, and design aspects of the project, weighted for the project. After a Design Criteria Package and the standards and procedures for evaluation of proposals have been developed, competitive proposals from qualified firms shall be solicited pursuant to the design criteria by the following procedure:

A Request for Proposals shall be advertised at least once in a newspaper of general circulation inwithin the county in which the Districtproject is located. The notice shall allow at least twenty-one (21) days for submittal of sealed proposals, unless the Board, for good cause, determines a shorter period of time is appropriate. Any project projected to cost more than five hundred thousand dollars ($500,000) must be noticed at least thirty (30) days prior to the date for submittal of proposals.

The District may maintain lists of persons interested in receiving notices of Requests for Proposals. The District shall make a good faith effort to provide written notice, by electronic maile-mail, United States Mail, hand delivery, or facsimile, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.

In order to be eligible to submit a proposal, a firm must, at the time of receipt of the proposals:

Hold the required applicable state professional licenses in good standing, as defined by Section 287.055(2)(h) of the Florida Statutes;

Hold all required applicable federal licenses in good standing, if any;
Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the proposer is a corporation;

Meet any special pre-qualification requirements set forth in the Request for Proposals and Design Criteria Package.

Any contractor that has been found guilty by a court of any violation of federal labor or employment tax laws regarding subjects including but not limited to reemployment assistance, safety, tax withholding, worker’s compensation, unemployment tax, social security and Medicare tax, wage or hour, or prevailing rate laws within the past 5 years may

be considered ineligible by the District to submit a bid, response, or proposal for a District project.

Evidence of compliance with these Rules must be submitted with the proposal if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the proposal.

The proposals, or the portions of which that include the price, shall be publicly opened at a meeting noticed in accordance with Rule 1.3, and at which at least one district representative is present. The name of each bidder and the price submitted in the bid shall be announced at such meeting and shall be made available upon request. Minutes should be taken at the meeting and maintained by the District. In consultation with the Design Criteria Professional, the Board shall evaluate the proposals received based on evaluation criteria and procedures established prior to the solicitation of proposals, including but not limited to qualifications, availability, and past work of the firms and the partners and members thereof. The Board shall then select no fewer than three (3) Design-Build Firms as the most qualified.

The Board shall have the right to reject all proposals if the proposals are too high, or rejection is determined to be in the best interest of the District. No vendor shall be entitled to recover any costs of proposal preparation or submittal from the District.

If less than three (3) Responsive Proposals are received, the District may purchase design-build services or may reject the proposals for lack of competitiveness. If no Responsive Proposals are received, the District may proceed with the procurement of design-build services in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the design-build services without further competitive selection processes.

Notice of the rankings adopted by the Board, including the rejection of some or all proposals, shall be provided in writing to all consultants byproposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, facsimile, or overnight delivery service. The District may alternatively post the notice of intent to award on its website

at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Design Criteria Package. The notice shall include the following statement: "“Failure to file a protest within the time prescribed in Rule
3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,"” or wording to that effect. Protests of the District’s rankings under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

The Board shall negotiate a contract with the firm ranking the highest based on the evaluation standards and shall establish a price which the Board determines is fair, competitive and reasonable. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm must be terminated. The Board shall then undertake negotiations with the second most qualified firm, based on the ranking by the evaluation standards. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the second most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm must be terminated. The Board shall then undertake negotiations with the third most qualified firm. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the third most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm must be terminated. Should the Board be unable to negotiate a satisfactory contract with any of the selected firms, the Board shall select additional firms in order of their rankings based on the evaluation standards and continue negotiations until an agreement is reached or the list of firms is exhausted.

After the Board contracts with a firm, the firm shall bring to the Board for approval, detailed working drawings of the project.

The Design Criteria Professional shall evaluate the compliance of the detailed working drawings and project construction with the Design Criteria Package and shall provide the Board with a report of the same.

Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchase. The Board may, in case of public emergency, declare an emergency and immediately proceed with negotiations with the best qualified Design-Build Firm available at the time. The fact that an Emergency Purchase has occurred shall be noted in the minutes of the next Board meeting.

Exceptions. This Rule is inapplicable when:

The project is undertaken as repair or maintenance of an existing public facility;

The funding source of the project will be diminished or lost because the time required to competitively award the project after the funds become available exceeds the time within which the funding source must be spent;

The District has competitively awarded a project and the contractor has abandoned the project or the District has terminated the contractor; or

The District, after public notice, conducts a public meeting under Section
286.011 of the Florida Statutes, and finds by a majority vote of the Board that it is in the public’s best interest to perform the project using its own services, employees, and equipment.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 189.053, 190.033, 255.0518, 255.0525, 255.20, 287.055, Fla. Stat.

Rule 3.7	Payment and Performance Bonds.

Scope. This Rule shall apply to contracts for the construction of a public building, for the prosecution and completion of a public work, or for repairs upon a public building or public work and shall be construed in addition to terms prescribed by any other Rule that may also apply to such contracts.

Required Bond. Upon entering into a contract for any of the services described in section (1) of this Rule in excess of $200,000, the Board shouldshall require that the contractor, before commencing the work, execute and record a payment and performance bond, or other acceptable surety, in an amount equal to the contract price. Notwithstanding the terms of the contract or any other law, the District may not make payment to the contractor until the contractor has provided to the District a certified copy of the recorded bond.

Discretionary Bond. At the discretion of the Board, upon entering into a contract for any of the services described in section (1) of this Rule for an amount not exceeding $200,000, the contractor may be exempted from executing a payment and performance bond.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: § 255.05, Fla. Stat.

Rule 3.8	Goods, Supplies, and Materials.

Purpose and Scope. All purchases of goods, supplies, or materials exceeding the amount provided in Section 287.017 of the Florida Statutes, for CATEGORY FOUR, shall be purchased under the terms of this Rule. Contracts for purchases of “goods, supplies, and materials” do not include printing, insurance, advertising, or legal notices. A contract involving goods, supplies, or materials plus maintenance services may, in the discretion of the Board, be treated as a contract for maintenance services. However, a purchase shall not be divided solely in order to avoid the threshold bidding requirements.

Procedure. When a purchase of goods, supplies, or materials is within the scope of this Rule, the following procedures shall apply:

   (a)  The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

 ​  (b)  Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation within the District and within the county or counties in which the District is located. The notice shall also include the amount of the bid bond, if one is required. The notice shall allow at least seven (7) days for submittal of bids, proposals, replies, or responses.

  (c)  The District may maintain lists of persons interested in receiving notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, or Competitive Solicitations. The District shall make a good faith effort to provide written notice, by electronic maile-mail, United States Mail, hand delivery, or facsimile, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.

 ​  (d)  If the District has pre-qualified suppliers of goods, supplies, and materials, then, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies, or responses.

In order to be eligible to submit a bid, proposal, reply, or response, a firm or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses in good standing;
Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the vendor is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Evidence of compliance with these Rules must be submitted with the bid, proposal, reply or response if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.

Any firm or individual whose principal place of business is outside the State of Florida must also submit a written opinion of an attorney at law licensed to practice law in that foreign state, as to the preferences, if any or none, granted by the law of that foreign state to business entities whose principal places of business are in that foreign state, in the letting of any or all public contracts. Failure to submit such a written opinion or submission of a false or misleading written opinion may be grounds for rejection of the bid, proposal, reply, or response.

Bids, proposals, replies, and responses shall be publicly opened at the time and place noted on the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. Bids, proposals, replies, and responses shall be evaluated in accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, and this Rule. Minor variations in the bids, proposals, replies, or responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be corrected by the Board. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non-material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.

The lowest Responsive Bid, after taking into account the preferences provided for in this subsection, submitted by a Responsive and Responsible Bidder in response to an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be accepted. If the lowest Responsive Bid is submitted by a Responsive and Responsible Bidder whose principal place of business is located in a foreign state which does not grant a preference in competitive purchase to businesses whose principal place of business are in that foreign state, the lowest Responsible and Responsive Bidder whose principal place of business is in the State of

Florida shall be awarded a preference of five (5) percent. If the lowest Responsive Bid is submitted by a Responsive and Responsible Bidder whose principal place of business is located in a foreign state which grants a preference in competitive purchase to businesses whose principal place of business are in that foreign state, the lowest Responsible and Responsive Bidder whose principal place of business is in the State of Florida shall be awarded a preference equal to the preference granted by such foreign state.

To assure full understanding of the responsiveness to the solicitation requirements contained in an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, and responses.

The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No vendor shall be entitled to recover any costs of bid, proposal, reply, or response preparation or submittal from the District.

The Board may require bidders and proposers to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

Notice of intent to award, including rejection of some or all bids, proposals, replies, or responses shall be provided in writing to all vendors byproposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, facsimile, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. The notice shall include the following statement: "“Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,"” or wording to that effect. Protests of the District’s purchase of goods, supplies, and materials under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

If less than three (3) Responsive Bids, Proposals, Replies, or Responses are received, the District may purchase goods, supplies, or materials, or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of goods, supplies, and materials, in the manner the Board determines is in the best interests of the District, which

may include but is not limited to a direct purchase of the goods, supplies, and materials without further competitive selection processes.

Goods, Supplies, and Materials included in a Construction Contract Awarded Pursuant to Rule 3.5 or 3.6. There may be occasions where the District has undergone the competitive purchase of construction services which contract may include the provision of goods, supplies, or materials. In that instance, the District may approve a change order to the contract and directly purchase the goods, supplies, and materials. Such purchase of goods, supplies, and materials deducted from a competitively purchased construction contract shall be exempt from this Rule.

Exemption. Goods, supplies, and materials that are only available from a single source are exempt from this Rule. Goods, supplies, and materials provided by governmental agencies are exempt from this Rule. A contract for goods, supplies, or materials is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process. This Rule shall not apply to the purchase of goods, supplies or materials that are purchased under a federal, state, or local government contract that has been competitively procured by such federal, state, or local government in a manner consistent with the material procurement requirements of these Rules.

Renewal. Contracts for the purchase of goods, supplies, and/or materials subject to this Rule may be renewed for a maximum period of five (5) years.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board meeting.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 189.053, 190.033, 287.017, 287.084, Fla. Stat.

Rule 3.9	Maintenance Services.

Scope. All contracts for maintenance of any District facility or project shall be set under the terms of this Rule if the cost exceeds the amount provided in Section
287.017 of the Florida Statutes, for CATEGORY FOUR. A contract involving goods, supplies, and materials plus maintenance services may, in the discretion of the Board, be treated as a contract for maintenance services. However, a purchase shall not be divided solely in order to avoid the threshold bidding requirements.

Procedure. When a purchase of maintenance services is within the scope of this Rule, the following procedures shall apply:

The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation within the District and within the county or counties in which the District is located. The notice shall also include the amount of the bid bond, if one is required. The notice shall allow at least seven (7) days for submittal of bids, proposals, replies, or responses.

The District may maintain lists of persons interested in receiving notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations. The District shall make a good faith effort to provide written notice, by electronic maile-mail, United States Mail, hand delivery, or facsimile, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.

If the District has pre-qualified suppliers of maintenance services, then, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies, and responses.

In order to be eligible to submit a bid, proposal, reply, or response, a firm or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the vendor is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Evidence of compliance with these Rules must be submitted with the bid, proposal, reply, or response if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.

Bids, proposals, replies, and responses shall be publicly opened at the time and place noted on the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. Bids, proposals, replies, and responses shall be evaluated in accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, and these Rules. Minor variations in the bids, proposals, replies, and responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be corrected by the Board. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non-material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.

The lowest Responsive Bid submitted in response to an Invitation to Bid by a Responsive and Responsible Bidder shall be accepted. In relation to a Request for Proposals, Invitation to Negotiate or Competitive Solicitation the Board shall select the Responsive Proposal, Reply, or Response submitted by a Responsive and Responsible Vendor which is most advantageous to the District. To assure full understanding of the responsiveness to the solicitation requirements contained in a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, or responses.

The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No Vendor shall be

entitled to recover any costs of bid, proposal, reply, or response preparation or submittal from the District.

The Board may require bidders and proposers to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

Notice of intent to award, including rejection of some or all bids, proposals, replies, or responses shall be provided in writing to all vendors byproposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, facsimile, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. The notice shall include the following statement: "“Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,"” or wording to that effect. Protests of the District’s procurement of maintenance services under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

If less than three (3) Responsive Bids, Proposals, Replies, or Responses are received, the District may purchase the maintenance services or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of maintenance services, in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the maintenance services without further competitive selection processes.

Exemptions. Maintenance services that are only available from a single source are exempt from this Rule. Maintenance services provided by governmental agencies are exempt from this Rule. A contract for maintenance services is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process.

Renewal. Contracts for the purchase of maintenance services subject to this Rule may be renewed for a maximum period of five (5) years.

Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board meeting.

Specific Authority: §§ 190.011(5), 190.011(15), 190.033, Fla. Stat.
Law Implemented: §§ 119.0701, 190.033, 287.017, Fla. Stat.

Rule 3.10	Contractual Services.

Exemption from Competitive Purchase. Pursuant to Section 190.033(3) of the Florida Statutes, Contractual Services shall not be subject to competitive purchasing requirements. If an agreement is predominantly for Contractual Services, but also includes maintenance services or the purchase of goods and services, the contract shall not be subject to competitive purchasing requirements. Regardless of whether an advertisement or solicitation for Contractual Services is identified as an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, no rights or remedies under these Rules, including but not limited to protest rights, are conferred on persons, firms, or vendors proposing to provide Contractual Services to the District.

Contracts; Public Records. In accordance with Florida law, each contract for Contractual Services shall include provisions required by law that require the contractor to comply with public records laws.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 190.011(3), 190.033, Fla. Stat.

Rule 3.11	Protests with Respect to Proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8,
and 3.9.

The resolution of any protests with respect to proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8, and 3.9 shall be in accordance with this Rule.

Filing.

With respect to a protest regarding qualifications, specifications, documentation, or other requirements contained in a Request for Qualifications, Request for Proposals, Invitation to Bid, or Competitive Solicitation issued by the District, the notice of protest shall be filed in writing within seventy-two (72) calendar hours (excluding Saturdays, Sundays, and state holidays) after the first advertisement of the Request for Qualifications, Request for Proposals, Invitation to Bid, or Competitive Solicitation. A formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturdays, Sundays, and state holidays) after the initial notice of protest was filed. For purposes of this Rule, wherever applicable, filing will be perfected and deemed to have occurred upon receipt by the District. Failure to file a notice of protest shall constitute a waiver of all rights to protest the District’s intended decision. Failure to file a formal written protest shall constitute an abandonment of the protest proceedings and shall automatically terminate the protest proceedings.

Except for those situations covered by subsection (1)(a) of this Rule, any firm or person who is affected adversely by a District’s ranking or intended award under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8, or 3.9 and desires to contest the District’s ranking or intended award, shall file with the District a written notice of protest within seventy-two (72) calendar hours (excluding Saturdays, Sundays, and state holidays) after receipt of the notice of the District’s ranking or intended award or after posting on the District’s website if so provided for in the Request for Qualifications, Request for Proposals, Invitation to Bid, or Competitive Solicitation. A formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturdays, Sundays, and state holidays) after the initial notice of protest was filed. For purposes of this Rule, wherever applicable, filing will be perfected and deemed to have occurred upon receipt by the District. Failure to file a notice of protest shall constitute a waiver of all rights to protest the District’s ranking or intended award. Failure to file a formal written protest shall constitute an abandonment of the protest proceedings and shall automatically terminate the protest proceedings.

If the requirement for the posting of a protest bond and the amount of the protest bond, which may be expressed by a percentage of the contract to be

awarded or a set amount, is disclosed in the District’s competitive solicitation documents for a particular purchase under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8, or 3.9, any person who files a notice of protest must post the protest bond. The amount and form of the protest bond shall be determined by District staff after consultation with the Board and within the limits, if any, imposed by Florida law. In the event the protest is successful, the protest bond shall be refunded to the protestor. In the event the protest is unsuccessful, the protest bond shall be applied towards the District’s costs, expenses, and attorney’s fees associated with hearing and defending the protest. In the event the protest is settled by mutual agreement of the parties, the protest bond shall be distributed as agreed to by the District and protestor.

The District does not accept documents filed by electronic maile-mail or facsimile transmission. Filings are only accepted during normal business hours.

Contract Execution. Upon receipt of a notice of protest which has been timely filed, the District shall not execute the contract under protest until the subject of the protest is resolved. However, if the District sets forth in writing particular facts and circumstances showing that delay incident to protest proceedings will jeopardize the funding for the project, will materially increase the cost of the project, or will create an immediate and serious danger to the public health, safety, or welfare, the contract may be executed.

Informal Proceeding. If the Board determines a protest does not involve a disputed issue of material fact, the Board may, but is not obligated to, schedule an informal proceeding to consider the protest. Such informal proceeding shall be at a time and place determined by the Board. Notice of such proceeding shall be sent via facsimilee-mail (with a delivery and read receipt), United States Mail, or hand delivery to the protestor and any substantially affected persons or parties not less than three (3) calendar days prior to such informal proceeding. Within thirty (30) calendar days following the informal proceeding, the Board shall issue a written decision setting forth the factual, legal, and policy grounds for its decision.

Formal Proceeding. If the Board determines a protest involves disputed issues of material fact or if the Board elects not to use the informal proceeding process provided for in section (3) of this Rule, the District shall schedule a formal hearing to resolve the protest. The Chairperson shall designate any member of the Board (including the Chairperson), District Manager, District Counsel, or other person as a hearing officer to conduct the hearing. The hearing officer may:

Administer oaths and affirmations;
Rule upon offers of proof and receive relevant evidence;

Regulate the course of the hearing, including any pre-hearing matters;

Enter orders; and

Make or receive offers of settlement, stipulation, and adjustment.

The hearing officer shall, within thirty (30) days after the hearing or receipt of the hearing transcript, whichever is later, file a recommended order which shall include a caption, time and place of hearing, appearances entered at the hearing, statement of the issues, findings of fact and conclusions of law, separately stated, and a recommendation for final District action. The District shall allow each party fifteen
(15) days in which to submit written exceptions to the recommended order. The District shall issue a final order within sixty (60) days after the filing of the recommended order.

 ​ Intervenors. Other substantially affected persons may join the proceedings as intervenors on appropriate terms which shall not unduly delay the proceedings.
(65) Rejection of all Qualifications, Bids, Proposals, Replies and Responses after Receipt of Notice of Protest. If the Board determines there was a violation of law, defect, or an irregularity in the competitive solicitation process, the Bids, Proposals, Replies, and Responses are too high, or if the Board determines it is otherwise in the District’s best interest, the Board may reject all qualifications, bids, proposals, replies, and responses and start the competitive solicitation process anew. If the Board decides to reject all qualifications, bids, proposals, replies, and responses and start the competitive solicitation process anew, any pending protests shall automatically terminate.

Judicial Review. A party who is adversely affected by final District action is entitled to judicial review. Judicial review shall be sought in the county where the District is located. All proceedings shall be instituted by filing a notice of appeal or petition for review in accordance with the Florida Rules of Appellate Procedure within thirty (30) calendar days after the rendition of the decision being appealed. The filing of an appeal does not itself stay enforcement of the final District decision. Judicial review of any District action shall be confined to the record transmitted. The record for judicial review shall be compiled in accordance with the Florida Rules of Appellate Procedure. Failure to file a notice of appeal or petition for review within the time prescribed herein shall constitute a waiver of judicial review proceedings.

 ​	Intervenors.	Other substantially affected persons may join the proceedings as intervenors on appropriate terms which shall not unduly delay the proceedings.

(78)	Settlement. Nothing herein shall preclude the settlement of any protest under this Rule at any time.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 120.69(2)(a), 190.033, Fla. Stat.

Rule 4.0	Effective Date.

These Rules shall be effective	, 2025, except that no election of officers required by these Rules shall be required until after the next regular election for the Board.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.011(5), 190.011(15), Fla. Stat.

Summary report:
Litera Compare for Word 11.12.0.83 Document comparison done on 6/23/2026 8:13:57 PM		
Style name: Default Style		
Intelligent Table Comparison: Active		
Original DMS: nd://4899-8735-7091/1/Pre-2026 Rules of Procedure (Form).docx		
Modified DMS: nd://4929-0681-0794/1/FORM Rules of Procedure - No Rule Review (5.8.2026).docx		
Changes:		
Add	378	
Delete	263	
Move From	0	
Move To	0	
Table Insert	0	
Table Delete	0	
Table moves to	0	
Table moves from	0	
Embedded Graphics (Visio, ChemDraw, Images etc.)	0	
Embedded Excel	0	
Format changes	0	
Total Changes:	641	

B.

Rolling Hills
Community Development District

Approved Budget
FY 2027
	Table of Contents	

1-2	
General Fund	

3	
Capital Reserve Fund	

4-7	
Narratives	

8	
Debt Service Fund Series 2015A1	

9	
Series 2015A1 Amortization Schedule	

10	
Debt Service Fund Series 2015A2	

11	
Series 2015A2 Amortization Schedule	

12	
Debt Service Fund Series 2015A3	

13	
Series 2015A3 Amortization Schedule	

14	
Debt Service Fund Series 2020	

15	
Series 2020A1 and A2 Amortization Schedules	

16	
Debt Service Fund Series 2022	

17-18	
Series 2022A1 and A2 Amortization Schedules	

19	
Assessment Schedule	

REVENUES:						
Special Assessments - On Roll	$ 1,254,333	$	1,269,978	$	-	$ 1,269,978	$ 1,249,330	
Swim & Tennis Program Fees	750	800	-	800	750	
Facility Rental Fees	4,600	4,410	1,500	5,910	4,600	
Interest/Misc. Income	15,000	27,439	3,500	30,939	20,000	
TOTAL REVENUES	$1,274,683	$ 1,302,627	$	5,000	$1,307,627	$1,274,680	

EXPENDITURES:						
Administrative:						
Supervisor Fees	$	8,000	$	5,200	$	2,000	$	7,200	$	14,000	
FICA Taxes	612	398	153	551	1,071	
Engineer Fees	4,000	2,250	2,500	4,750	16,250	
Attorney	20,000	23,335	23,335	46,670	30,000	
Annual Audit	8,000	7,600	-	7,600	8,000	
Assessment Administration	11,130	11,130	-	11,130	11,798	
Arbitrage Rebate	2,400	1,200	1,200	2,400	2,400	
Dissemination Agent	11,130	8,348	2,782	11,130	11,798	
Trustee Fees	17,738	17,779	-	17,779	17,780	
Management Fees	50,065	37,549	12,516	50,065	53,069	
Information Technology	2,003	1,502	501	2,003	2,124	
Website Administration	1,336	1,002	334	1,336	1,416	
Telephone	500	229	76	305	500	
Postage & Delivery	800	366	122	488	800	
General Liability & Public Officials Insurance	12,070	10,901	-	10,901	12,070	
Printing & Binding	1,250	459	328	787	1,250	
Legal Advertising	2,000	465	1,000	1,465	2,000	
Bank Fees and Other Charges	1,000	1,911	637	2,548	2,500	
Office Supplies	100	1	-	1	-	
Dues, Licenses & Subscriptions	175	175	-	175	175	
TOTAL ADMINISTRATIVE	$  154,309	$	131,800	$	47,484	$  179,284	$  189,000	

Operations & Maintenance						
Field Operations						
Operations Management	$	27,449	$	20,587	6,862	$	27,449	$	29,096	
Utilities - Irrigation & Streetlights	63,175	19,217	9,609	28,826	63,175	
Repairs & Maintenance	15,000	15,463	9,664	25,127	40,000	
Landscape	101,036	77,390	26,151	103,541	102,912	
Landscape - Contingency	13,000	10,424	5,212	15,636	25,000	
Mulch	15,000	960	15,000	15,960	15,000	
Lake Maintenance	14,400	11,325	3,075	14,400	14,400	
Irrigation Repairs	5,750	3,401	2,429	5,830	7,500	
Miscellaneous	-	2,740	-	2,740	5,000	
Total Field Operations	$  254,810	$	161,507	$	78,002	$  239,509	$  302,083	

Amenity Center Operations						
Facility Management	$	75,203	$	56,402	$	18,801	$	75,203	$	79,715	
Facility Asst/Gate Monitor	17,000	9,145	7,839	16,984	18,020	
Pool Attendants	40,754	5,109	30,000	35,109	40,754	
Refuse Service	12,988	9,402	3,188	12,590	14,019	
Security	25,000	9,866	8,457	18,323	25,000	
Utilities	40,000	23,318	11,659	34,977	39,600	
Recreation Passes	1,000	-	-	-	1,000	
Repairs & Maintenance	40,000	38,282	19,141	57,423	60,000	
Janitorial	17,632	13,224	4,408	17,632	18,690	
Pool Maintenance	21,735	16,582	5,434	22,016	23,582	
Special Events	8,000	4,793	4,000	8,793	8,000	
Operating Supplies	10,000	2,566	1,833	4,399	10,000	
Pool Chemicals	25,000	13,332	11,427	24,759	25,000	
Permit	500	1,023	-	1,023	500	
Insurance	38,082	35,576	-	35,576	38,082	
Total Amenity Center Operations	$  372,894	$	238,620	$  126,185	$  364,805	$  401,962	
						
TOTAL EXPENDITURES	$  782,013	$	531,927	$  251,672	$  783,599	$  893,045	

Other Sources/(Uses)						
Interfund Transfer Out - Cap Reserve	$  (492,670)	$	-	$  (492,670)	$  (492,670)	$  (381,635)	
TOTAL OTHER SOURCES/(USES)	$ (492,670)	$	-	$ (492,670)	$ (492,670)	$ (381,635)	
						
EXCESS REVENUES (EXPENDITURES)	$	0	$	770,700	$ (739,342)	$	31,358	$	-	

Gross Assessments	$ 1,346,894	
Less: Discounts & Collections 6%		80,814 	
Net Assessments	 $1,266,080 	

Single Family A1	196	$ 346,900.40	$	1,769.90	$	1,769.90	$	(0.00)	
Single Family A2	126	$ 223,007.40	$	1,769.90	$	1,769.90	$	(0.00)	
Single Family Seasons A3	53	$	93,804.70	$	1,769.90	$	1,769.90	$	(0.00)	
Single Family 50's	386	$ 683,181.39	$	1,769.90	$	1,769.90	$	(0.00)	
Total	761	$1,346,893.89				
Proposed Budget Capital Reserve Fund

REVENUES:

Interest Income	$	10,000	$	18,669	$	3,000	$	21,669	$	10,000	
Land Sale		$  164,894	$	-	164,894	$	-	
Capital Reserve-Transfer In	492,670	-	492,670	492,670	381,635	
Carry Forward Balance	619,258	701,336	-	701,336	1,231,086	
TOTAL REVENUES	$1,121,928	$ 884,899	$  495,670	$ 1,380,569	$  1,622,721	

EXPENDITURES:						
Capital Outlay	$	400,000	$  124,483	$	25,000	$	149,483	$	150,000	
TOTAL EXPENDITURES	$  400,000	$ 124,483	$	25,000	$  149,483	$	150,000	
						
TOTAL EXPENDITURES	$  400,000	$ 124,483	$	25,000	$  149,483	$	150,000	
						
EXCESS REVENUES (EXPENDITURES)	$  721,928	$ 760,416	$  470,670	$ 1,231,086	$  1,472,721	

Swim & Tennis Program Fees
Represents fees collected for the use of Pool and Tennis amenities.
Interest/Misc. Income
The District earns interest on the monthly average collected balance for each of their investment accounts.
Facility Rental Fees
The residents may rent the facilities for personal use.

Supervisors Fees
The District may compensate supervisors up to $200 per meeting with a maximum amount of $4,800 per year. This fiscal year the budget includes 14 meetings/workshops.

FICA Taxes
Represents District’s share of Social Security and Medicare Taxes withheld from supervisor’s fees.
District Engineering Fees
The District will contract with an engineering firm to provide general engineering services to the District, including attendance and preparation for monthly board meetings, review invoices, etc.
District Attorney Fees
The District's legal counsel, Kutak Rock LLP , will be providing general legal services to the District, including attendance and preparation for monthly meetings, preparation and review of agreements, resolutions, etc.
Annual Audit
The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm. Grau
Assessment Roll Administration
The District has contracted with Governmental Management Services for the certification of the District’s annual maintenance and debt service assessments to the County Tax Collector.
Arbitrage Rebate
The District is required to annually have an arbitrage rebate calculation on the District’s Series 2015 A1/A2/A3, 2020 A1/A2 and 2022 A1/A2 Bonds. The District will contract with a certified public accounting firm to calculate the rebate liability and submit reports to the District.
Dissemination Agent
The District is required by the Security and Exchange Commission to comply with Rule 15(c)(2)-12(b)(5), which relates to additional reporting requirements for unrelated bond issues. The District has contracted with GMS, LLC to provide this service.

Trustee Fees
The District issued $2,500,000 of Series 2015A-1, $1,930,000 of Series 2015A-2, $3,850,000 of Series 2015A-3, $4,465,000 of Series 2020A1 Capital Improvement Revenue Refunding Bonds and $6,130,000 of Series 2022A1 and $4,740,000 of Series 2022A2 Capital Improvement Revenue and Refunding Bonds which are held by a Trustee at U.S. Bank.
District Management Fees
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services, LLC .
Information Technology
The District processes all of its financial activities, including accounts payable, financial statements, etc. on a main frame computer leased by Governmental Management Services, LLC .
Website Maintenance
Per Chapter 2014-22, Laws of Florida, all Districts must have a website to provide detailed information on the CDD as well as links to useful websites regarding Compliance issues. This website will be maintained by GMS-SF, LLC and updated monthly.
Telephone
Telephone and fax machine.
Postage and Delivery
Mailing of checks, payroll, overnight deliveries, correspondence, etc.

Insurance General Liability
The District's General Liability & Public Officials Liability Insurance policy is with Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.
Printing and Binding
Printing of computerized checks, stationery, envelopes etc.
Legal Advertising
The District is required to advertise various notices for monthly Board meetings, public hearings etc.
Bank Fees and Other Charges
This includes monthly bank charges and any other miscellaneous expenses that incur during the year.
Office Supplies
Miscellaneous office supplies.
Due, Licenses & Subscriptions
The District is required to pay an annual fee to FloridaCommerce for $175. This is the only expense under this category for the District.

Operations Management
The District has contracted with Riverside Management Services to provide oversight of daily operations of the common areas, irrigation and maintenance contracts.
Utilities - Irrigation & Streetlights
The District has utility accounts with the following providers for irrigation and lighting:

Clay Electric	Account No.
****249	Description
2404-1 Rolling View Blvd.	Monthly
$48	Annually
$576	
	****259	3236-1 Bradley Creek Dr.	$39	$468	
	****275	3314-1 Bradley Creek Dr.	$43	$516	
	****283	2448 Rolling View Blvd.	$71	$852	
Clay County Utility Authority	
****68	
3212-1 Bradley Creek Reclaim	
$158	
$1,896	
	****69	3212-2 Bradley Creek Reclaim	$377	$4,524	
	****84	3215-2 Bradley Creek Reclaim	$1,782	$21,384	
	****42	3212-3 Bradley Creek Irrigation	$2,268	$27,216	
Contingency				5,743	
			Total	$63,175	
Repairs & Maintenance
Represents repairs and maintenance as needed.

Landscape
This represents landscape maintenance of all the District property, to include mowing, weeding, trimming, pruning etc. The District is contracted with Brightview Landscape Services, Inc.
Landscape - Contingency
Represents a contingency for mulch installation, sod repairs/replacement, plant replacements and new common areas to maintain.

Mulch
Represents cost to install mulch throughout the district.

Lake Maintenance
The District has contracted with The Lake Doctors for more aquatic plant management of the community’s lakes. Services provide labor, equipment, herbicides, and technology to control invasive plants and algae.
Irrigation Repairs
Represents irrigation repairs as needed

Facility Management
The District has contracted with Riverside Management Services to staff the amenity center and manage the day to day operations in accordance with their contract.
Facility Asst/Gate Monitor
The District has contracted with Riverside Management Services for Weekend and Holiday facility management, and/or to provide staffing at pools for checking in residents and their guests for facility usage.
Pool Attendants
The District has contracted with Riverside Management Services to provide pool attendants for the District’s water slide, safety and enforcement of pool rules adopted by the District.
Refuse Service
The District has contracted with GFL Environmental for the refuse container removal. The contract is for one 2 yard front load dumpster to be emptied once a week.
Security
The District has contracted with the Clay County Sheriff’s Office to provide part time security covering the community.
Utilities - Electric, Water, Cable, Internet & Telephone

	Account No.	Description		Monthly	Annually	
Clay Electric Cooperative	******951	3212 Bradley Creek Dr.		$2,305	$27,660	
Clay County Utility Authority	******347	3212-4 Bradley Creek Dr.		$360	$4,200	
Comcast	***********1030	Cable/Internet/Telephone		$345	$4,140	
Contingency					$3,600	
			Total		$39,600	

Repairs & Maintenance
The District will incur various cost associated with the overall maintenance of the District’s amenity center to include:
•A/C unit quarterly maintenance by Mechanical Solutions
•Light repairs and new bulbs/ballasts
•Annual installation
•Quarterly pressure wash all facility areas
•Pumps and motor maintenance and repairs
•Painting
Janitorial
The District has contracted with Riverside Management Services for the monthly cleaning of the clubhouse.
Pool Maintenance
The District has contracted with Riverside Management Services for the weekly cleaning and maintenance of the pools.
Special Events
The District will host certain special events throughout the year for the residents of the community.
Operating Supplies
Any supplies and chemicals needed for the daily upkeep and operation of the Amenity Center.
Pool Chemicals
The District purchases all necessary chemicals from Poolsure for the swimming pool.
Permit
Represents cost for the various permits required for the operation of the amenity center.
Insurance
The District’s Property Insurance policy is with Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Transfer Out-Capital Reserve
Funds are transferred to the Capital Reserve to fund restoration and refurbishment projects as approved by the Board of Supervisors.
Approved Budget
Debt Service Series 2015-A1 Capital Improvement Revenue Refunding Bonds

REVENUES:

-	-	-

TOTAL EXPENDITURES	$  176,581	$  186,445	$	-	$ 186,445	$  176,168	
						
EXCESS REVENUES (EXPENDITURES)	$	48,484	$	43,784	$	1,100	$ 44,884	$	41,517	

(1) Carry Forward is Net of Reserve Requirement

Single Family A1	144	$ 183,830.40	$	1,276.60	$ 1,276.60	$	-	
Total	144	$ 183,830.40				
AMORTIZATION SCHEDULE
Debt Service Series 2015-A1 Capital Improvement Revenue Refunding Bonds

	Period	Outstanding Balance	Coupons		Principal		Interest		Annual Debt Service	
										
	11/01/26	1,375,000	5.125%				38,084		173,601.88	
	05/01/27	1,375,000	5.450%		100,000		38,084			
	11/01/27	1,275,000	5.450%				35,359		173,442.50	
	05/01/28	1,275,000	5.450%		105,000		35,359			
	11/01/28	1,170,000	5.450%				32,498		172,856.25	
	05/01/29	1,170,000	5.450%		110,000		32,498			
	11/01/29	1,060,000	5.450%				29,500		171,997.50	
	05/01/30	1,060,000	5.450%		115,000		29,500			
	11/01/30	945,000	5.450%				26,366		170,866.25	
	05/01/31	945,000	5.450%		125,000		26,366			
	11/01/31	820,000	5.450%				22,960		174,326.25	
	05/01/32	820,000	5.600%		120,000		22,960			
	11/01/32	700,000	5.600%				19,600		162,560.00	
	05/01/33	700,000	5.600%		125,000		19,600			
	11/01/33	575,000	5.600%				16,100		160,700.00	
	05/01/34	575,000	5.600%		130,000		16,100			
	11/01/34	445,000	5.600%				12,460		158,560.00	
	05/01/35	445,000	5.600%		140,000		12,460			
	11/01/35	305,000	5.600%				8,540		161,000.00	
	05/01/36	305,000	5.600%		150,000		8,540			
	11/01/36	155,000	5.600%				4,340		162,880.00	
	05/01/37	155,000	5.600%		155,000		4,340		159,340.00	
Total				$	1,375,000	$	491,613	$	1,866,613	
Approved Budget
Debt Service Series 2015-A2 Capital Improvement Revenue Refunding Bonds

-	-	-	-

TOTAL EXPENDITURES	$  130,482	$  140,344	$	-	$ 140,344	$  136,600	
						
EXCESS REVENUES (EXPENDITURES)	$	62,968	$	63,365	$	1,100	$  64,465	$	64,666	

(1) Carry Forward is Net of Reserve Requirement
Interest Due 11/1/27
$28,875.00

$28,875.00

Gross Assessments	$	145,532	
Less: Discounts & Collections 6%		8,732 	
Net Assessments	 $  136,800 	

Product	Assessable Units	Total Gross Assessment	FY26
Gross Per Unit	FY27
Gross Per Unit	Increase/ (Decrease)	
Single Family A2	114	$ 145,532.40	$  1,276.60	$  1,276.60	$	-	
Total	114	$ 145,532.40				
AMORTIZATION SCHEDULE
Debt Service Series 2015-A2 Capital Improvement Revenue Refunding Bonds

	Period	Outstanding Balance	Coupons	Principal	Interest	Annual Debt Service	
	11/01/26	1,120,000	5.500%		30,800	128,265.63	
	05/01/27	1,120,000	5.500%	75,000	30,800		
	11/01/27	1,045,000	5.500%		28,738	134,537.50	
	05/01/28	1,045,000	5.500%	80,000	28,738		
	11/01/28	965,000	5.500%		26,538	135,275.00	
	05/01/29	965,000	5.500%	85,000	26,538		
	11/01/29	880,000	5.500%		24,200	135,737.50	
	05/01/30	880,000	5.500%	90,000	24,200		
	11/01/30	790,000	5.500%		21,725	135,925.00	
	05/01/31	790,000	5.500%	95,000	21,725		
	11/01/31	695,000	5.500%		19,113	135,837.50	
	05/01/32	695,000	5.500%	100,000	19,113		
	11/01/32	595,000	5.500%		16,363	135,475.00	
	05/01/33	595,000	5.500%	105,000	16,363		
	11/01/33	490,000	5.500%		13,475	134,837.50	
	05/01/34	490,000	5.500%	110,000	13,475		
	11/01/34	380,000	5.500%		10,450	133,925.00	
	05/01/35	380,000	5.500%	120,000	10,450		
	11/01/35	260,000	5.500%		7,150	137,600.00	
	05/01/36	260,000	5.500%	125,000	7,150		
	11/01/36	135,000	5.500%		3,713	135,862.50	
	05/01/37	135,000	5.500%	135,000	3,713	138,712.50	
Total			$	1,120,000  $	404,525	$	1,524,525	
Approved Budget
Debt Service Series 2015-A3 Capital Improvement Revenue Refunding Bonds

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Approved Budget					
	Description	2026	6/30/26	  3 Months 	9/30/26	FY 2027					

REVENUES:											

Special Assessments-On Roll	
$	40,698	
$	40,467	
$	231	
$	40,698	
$	40,698						
Interest Earnings	-	1,179	150	1,329	-						
Carry Forward Surplus (1)	17,937	17,760	-	17,760	12,510						
TOTAL REVENUES	$	58,636	$	59,406	$	381	$  59,788	$	53,209							

EXPENDITURES:

Interest - 11/01	$	11,223	

$	11,223	

$	-	

$	11,223	

$	10,553							
Special Call - 11/1	-	5,000	-	5,000	-						
Interest - 05/01	11,223	11,055	-	11,055	10,553						
Principal - 05/01	20,000	20,000	-	20,000	20,000						
TOTAL EXPENDITURES	$	42,445	$	47,278	$	-	$	47,278	$	41,105						

Other Sources/(Uses)											

Interfund transfer In/(Out)	
$	
-	
$	
-	
$	
-	
$	
-	
$	
-	
TOTAL OTHER SOURCES/(USES)	$	-	$	-	$	-	$	-	$	-						
											
TOTAL EXPENDITURES	$	42,445	$	47,278	$	-	$  47,278	$	41,105						
											
EXCESS REVENUES (EXPENDITURES)	$	16,191	$	12,129	$	381	$  12,510	$	12,104						

(1) Carry Forward is Net of Reserve Requirement
Interest Due 11/1/27
$9,882.50

$9,882.50

Gross Assessments	$	43,296	
Less: Discounts & Collections 6%		2,598 	
Net Assessments	 $	40,698 	

Single Family Seasons A3	52	$  43,296.24	$	832.62	$	832.62	$	-	
Total	52	$ 43,296.24				
AMORTIZATION SCHEDULE
Debt Service Series 2015-A3 Capital Improvement Revenue Refunding Bonds

	Period	Outstanding Balance	Coupons	Principal	Interest	Annual Debt Service	
	
11/01/22	
$380,000	
6.700%		
$12,898	
12,897.50	
	05/01/23	380,000	6.700%	15,000	12,730		
	11/01/23	365,000	6.700%		12,228	39,957.50	
	05/01/24	365,000	6.700%	15,000	12,228		
	11/01/24	350,000	6.700%		11,725	38,952.50	
	05/01/25	350,000	6.700%	15,000	11,725		
	11/01/25	335,000	6.700%	5,000	11,223	42,947.50	
	05/01/26	330,000	6.700%	20,000	11,055		
	11/01/26	310,000	6.700%		10,553	41,607.50	
	05/01/27	310,000	6.700%	20,000	10,553		
	11/01/27	290,000	6.700%		9,883	40,435.00	
	05/01/28	290,000	6.700%	20,000	9,883		
	11/01/28	270,000	6.700%		9,213	39,095.00	
	05/01/29	270,000	6.700%	25,000	9,213		
	11/01/29	245,000	6.700%		8,375	42,587.50	
	05/01/30	245,000	6.700%	25,000	8,375		
	11/01/30	220,000	6.700%		7,538	40,912.50	
	05/01/31	220,000	6.700%	25,000	7,538		
	11/01/31	195,000	6.700%		6,700	39,237.50	
	05/01/32	195,000	6.700%	30,000	6,700		
	11/01/32	165,000	6.700%		5,695	42,395.00	
	05/01/33	165,000	6.700%	30,000	5,695		
	11/01/33	135,000	6.700%		4,690	40,385.00	
	05/01/34	135,000	6.700%	30,000	4,690		
	11/01/34	105,000	6.700%		3,685	38,375.00	
	05/01/35	105,000	6.700%	35,000	3,685		
	11/01/35	70,000	6.700%		2,513	41,197.50	
	05/01/36	70,000	6.700%	35,000	2,513		
	11/01/36	35,000	6.700%		1,340	38,852.50	
	05/01/37	35,000	6.700%	40,000	1,340	41,340.00	
Total			$	385,000  $	236,175	$	621,175	
Approved Budget
Debt Service Series 2020-A1 Capital Improvement Revenue and Refunding Bonds

REVENUES:

-	-	-	-

TOTAL EXPENDITURES	$  166,650	$  166,650	$	-	$ 166,650	$  163,556	
						
EXCESS REVENUES (EXPENDITURES)	$  116,854	$  136,427	$	489	$ 136,916	$  139,341	
**Series 2022 A2 paid in full						

(1) Carry Forward is Net of Reserve Requirement
Interest Due 11/1/27
$53,212.50

Gross Assessments	$	176,576	
Less: Discounts & Collections 6%		10,595 	
Net Assessments	 $  165,981 	

Single Family 50's	139	$ 176,575.87	$	1,270.33	$ 1,270.33	$	-	
Total	139	$ 176,575.87				
AMORTIZATION SCHEDULE
Debt Service Series 2020-A1 Capital Improvement Revenue Bonds

Period	Outstanding Balance	Coupons	Principal		Interest	Annual Debt Service				
										
11/01/26	2,315,000	3.875%		-	54,278	54,278.13				
05/01/27	2,315,000	3.875%	55,000	54,278						
11/01/27	2,260,000	3.875%		-	53,213	162,490.63				
05/01/28	2,260,000	3.875%	55,000	53,213						
11/01/28	2,205,000	3.875%		-	52,147	160,359.38				
05/01/29	2,205,000	3.875%	60,000	52,147						
11/01/29	2,145,000	3.875%		-	50,984	163,131.25				
05/01/30	2,145,000	3.875%	60,000	50,984						
11/01/30	2,085,000	4.625%		-	49,822	160,806.25				
05/01/31	2,085,000	4.625%	65,000	49,822						
11/01/31	2,020,000	4.625%		-	48,319	163,140.63				
05/01/32	2,020,000	4.625%	65,000	48,319						
11/01/32	1,955,000	4.625%		-	46,816	160,134.38				
05/01/33	1,955,000	4.625%	70,000	46,816						
11/01/33	1,885,000	4.625%		-	45,197	162,012.50				
05/01/34	1,885,000	4.625%	75,000	45,197						
11/01/34	1,810,000	4.625%		-	43,463	163,659.38				
05/01/35	1,810,000	4.625%	75,000	43,463						
11/01/35	1,735,000	4.625%		-	41,728	160,190.63				
05/01/36	1,735,000	4.625%	80,000	41,728						
11/01/36	1,655,000	4.625%		-	39,878	161,606.25				
05/01/37	1,655,000	4.625%	85,000	39,878						
11/01/37	1,570,000	4.625%		-	37,913	162,790.63				
05/01/38	1,570,000	4.625%	90,000	37,913						
11/01/38	1,480,000	4.625%		-	35,831	163,743.75				
05/01/39	1,480,000	4.625%	95,000	35,831						
11/01/39	1,385,000	4.625%		-	33,634	164,465.63				
05/01/40	1,385,000	4.625%	100,000	33,634						
11/01/40	1,285,000	4.875%		-	31,322	164,956.25				
05/01/41	1,285,000	4.875%	100,000	31,322						
11/01/41	1,185,000	4.875%		-	28,884	160,206.25				
05/01/42	1,185,000	4.875%	105,000	28,884						
11/01/42	1,080,000	4.875%		-	26,325	160,209.38				
05/01/43	1,080,000	4.875%	115,000	26,325						
11/01/43	965,000	4.875%		-	23,522	164,846.88				
05/01/44	965,000	4.875%	120,000	23,522						
11/01/44	845,000	4.875%		-	20,597	164,118.75				
05/01/45	845,000	4.875%	125,000	20,597						
11/01/45	720,000	4.875%		-	17,550	163,146.88				
05/01/46	720,000	4.875%	130,000	17,550						
11/01/46	590,000	4.875%		-	14,381	161,931.25				
05/01/47	590,000	4.875%	135,000	14,381						
11/01/47	455,000	4.875%		-	11,091	160,471.88				
05/01/48	455,000	4.875%	145,000	11,091						
11/01/48	310,000	4.875%		-	7,556	163,646.88				
05/01/49	310,000	4.875%	150,000	7,556						
11/01/49	160,000	4.875%		-	3,900	161,456.25				
05/01/50	160,000	4.875%	160,000	3,900						
						163,900.00				
Total				$	2,315,000	$	1,636,700	$	3,951,700	
Approved Budget
Debt Service Series 2022 A1/A2 Capital Improvement Revenue and Refunding Bonds

REVENUES:

-	-	-	-

TOTAL EXPENDITURES	$  470,110	$1,181,714	$	-	$  1,181,714	$  440,203	
						
EXCESS REVENUES (EXPENDITURES)	$  509,484	$  554,202	$  69,394	$	623,596	$  704,515	

(1) Carry Forward is Net of Reserve Requirement
A1 Interest Due 11/1/27

$	105,506
A2 Interest Due 11/1/27
 $	44,986 
$150,492.50

Gross Assessments	$	370,332	
Less: Discounts & Collections 6%		22,220 	
Net Assessments	 $  348,112 	

Single Family 50's	247	$ 370,332.04	$  1,499.32	$	1,499.32	$	-	
Total	247	$ 370,332.04				

	Period	Outstanding Balance	Coupons	Principal	Interest	Annual Debt Service	
	
05/01/22	
$6,130,000	
3.125%	
$-	
$51,232	
-	
	11/01/22	6,130,000	3.125%	-	115,272	166,503.82	
	05/01/23	6,130,000	3.125%	115,000	115,272		
	11/01/23	6,015,000	3.125%	-	113,475	343,746.88	
	05/01/24	6,015,000	3.125%	120,000	113,475		
	11/01/24	5,895,000	3.125%	-	111,600	345,075.00	
	05/01/25	5,895,000	3.125%	125,000	111,600		
	11/01/25	5,770,000	3.125%	-	109,647	346,246.88	
	05/01/26	5,770,000	3.125%	130,000	109,647		
	11/01/26	5,640,000	3.125%	-	107,616	347,262.50	
	05/01/27	5,640,000	3.125%	135,000	107,616		
	11/01/27	5,505,000	3.400%	-	105,506	348,121.88	
	05/01/28	5,505,000	3.400%	135,000	105,506		
	11/01/28	5,370,000	3.400%	-	103,211	343,717.50	
	05/01/29	5,370,000	3.400%	140,000	103,211		
	11/01/29	5,230,000	3.400%	-	100,831	344,042.50	
	05/01/30	5,230,000	3.400%	145,000	100,831		
	11/01/30	5,085,000	3.400%	-	98,366	344,197.50	
	05/01/31	5,085,000	3.400%	150,000	98,366		
	11/01/31	4,935,000	3.400%	-	95,816	344,182.50	
	05/01/32	4,935,000	3.400%	155,000	95,816		
	11/01/32	4,780,000	3.750%	-	93,181	343,997.50	
	05/01/33	4,780,000	3.750%	160,000	93,181		
	11/01/33	4,620,000	3.750%	-	90,181	343,362.50	
	05/01/34	4,620,000	3.750%	170,000	90,181		
	11/01/34	4,450,000	3.750%	-	86,994	347,175.00	
	05/01/35	4,450,000	3.750%	175,000	86,994		
	11/01/35	4,275,000	3.750%	-	83,713	345,706.25	
	05/01/36	4,275,000	3.750%	180,000	83,713		
	11/01/36	4,095,000	3.750%	-	80,338	344,050.00	
	05/01/37	4,095,000	3.750%	190,000	80,338		
	11/01/37	3,905,000	3.750%	-	76,775	347,112.50	
	05/01/38	3,905,000	3.750%	195,000	76,775		
	11/01/38	3,710,000	3.750%	-	73,119	344,893.75	
	05/01/39	3,710,000	3.750%	205,000	73,119		
	11/01/39	3,505,000	3.750%	-	69,275	347,393.75	
	05/01/40	3,505,000	3.750%	210,000	69,275		
	11/01/40	3,295,000	3.750%	-	65,338	344,612.50	
	05/01/41	3,295,000	3.750%	220,000	65,338		
	11/01/41	3,075,000	3.750%	-	61,213	346,550.00	
	05/01/42	3,075,000	3.750%	230,000	61,213		
	11/01/42	2,845,000	4.000%	-	56,900	348,112.50	
	05/01/43	2,845,000	4.000%	235,000	56,900		
	11/01/43	2,610,000	4.000%	-	52,200	344,100.00	
	05/01/44	2,610,000	4.000%	245,000	52,200		
	11/01/44	2,365,000	4.000%	-	47,300	344,500.00	
	05/01/45	2,365,000	4.000%	255,000	47,300		
	11/01/45	2,110,000	4.000%	-	42,200	344,500.00	
	05/01/46	2,110,000	4.000%	265,000	42,200		
	11/01/46	1,845,000	4.000%	-	36,900	344,100.00	
	05/01/47	1,845,000	4.000%	275,000	36,900		
	11/01/47	1,570,000	4.000%	-	31,400	343,300.00	
	05/01/48	1,570,000	4.000%	290,000	31,400		
	11/01/48	1,280,000	4.000%	-	25,600	347,000.00	
	05/01/49	1,280,000	4.000%	300,000	25,600		
	11/01/49	980,000	4.000%	-	19,600	345,200.00	
	05/01/50	980,000	4.000%	315,000	19,600		
	11/01/50	665,000	4.000%	-	13,300	347,900.00	
	05/01/51	665,000	4.000%	325,000	13,300		
	11/01/51	340,000	4.000%	-	6,800	345,100.00	
	05/01/52	340,000	4.000%	340,000	6,800	346,800.00	
Total			$	6,130,000  $	4,398,563	$  10,528,563	

	05/01/22	$4,740,000	3.650%	$-	$38,447	-	
	11/01/22	4,740,000	3.650%	-	86,505	124,951.66	
	05/01/23	4,740,000	3.650%	-	86,505		
	11/01/23	4,740,000	3.650%	-	86,505	173,010.00	
	05/01/24	4,740,000	3.650%	185,000	86,505		
	08/01/24	4,555,000	3.650%	245,000	2,236	-	
	11/01/24	4,310,000	3.650%	340,000	78,658	937,398.13	
	02/01/25	3,970,000	3.650%	330,000	3,011		
	05/01/25	3,640,000	3.650%	330,000	66,430		
	08/01/25	3,310,000	3.650%	125,000	1,141		
	11/01/25	3,185,000	3.650%	115,000	58,126	695,696.88	
	02/01/26	3,070,000	3.650%	190,000	1,734	491,000.63	
	05/01/26	2,880,000	3.650%	415,000	52,560		
	11/01/26	2,465,000	3.650%	-	44,986	512,546.25	
	05/01/27	2,465,000	3.650%	-	44,986		
	11/01/27	2,465,000	3.650%	-	44,986	89,972.50	
	05/01/28	2,465,000	3.650%	-	44,986		
	11/01/28	2,465,000	3.650%	-	44,986	89,972.50	
	05/01/29	2,465,000	3.650%	-	44,986		
	11/01/29	2,465,000	3.650%	-	44,986	89,972.50	
	05/01/30	2,465,000	3.650%	-	44,986		
	11/01/30	2,465,000	3.650%	-	44,986	89,972.50	
	05/01/31	2,465,000	3.650%	-	44,986		
	11/01/31	2,465,000	3.650%	-	44,986	89,972.50	
	05/01/32	2,465,000	3.650%	2,465,000	44,986	2,509,986.25	
Total				$	4,740,000	$	1,188,197	$	5,894,452	
Rolling Hills
Community Development District
Non-Ad Valorem Assessments Comparison 2026-2027

Neighborhood	O&M Units	Bonds 2015
Units	Bonds 2020
Units	Bonds 2022 Units	
Annual Maintenance Assessments	
Annual Debt Assessments	
Total Assessed Per Unit											
	
FY 2027	
2026	Increase/ (decrease)	
FY 2027	
2026	Increase/ (decrease)	
FY 2027	
2026	Increase/ (decrease)									
					O&M	O&M	O&M	Series 2015	Series 2020	Series 2022	Series 2015	Series 2020	Series 2022					

Single Family A1	
196	
144	
0	
0	
$1,769.90	
$1,769.90	
$0.00	
$1,276.60	
$0.00	
$0.00	
$1,276.60	
$0.00	
$0.00	
$0.00	
$3,046.50	
$3,046.50	
$0.00	
Single Family A2	126	114	0	0	$1,769.90	$1,769.90	$0.00	$1,276.60	$0.00	$0.00	$1,276.60	$0.00	$0.00	$0.00	$3,046.50	$3,046.50	$0.00	
Single Family Seasons A3	53	52	0	0	$1,769.90	$1,769.90	$0.00	$832.62	$0.00	$0.00	$832.62	$0.00	$0.00	$0.00	$2,602.52	$2,602.52	$0.00	
Single Family 50's	139	0	139	0	$1,769.90	$1,769.90	$0.00	$0.00	$1,270.33	$0.00	$0.00	$1,270.33	$0.00	$0.00	$3,040.23	$3,040.23	$0.00	
Single Family 50's	247	0	0	247	$1,769.90	$1,769.90	$0.00	$0.00	$0.00	$1,499.32	$0.00	$0.00	$1,499.32	$0.00	$3,269.22	$3,269.22	$0.00	
Total	761	310	139	247														

TWELFTH ORDER OF BUSINESS

D.

1.
Rolling Hills Community Development District
3212 Bradley Creek Parkway · Green Cove Springs, FL 32043

Memorandum

Date:	July 21, 2026
To:	Rich Gray, Operations Director From:	Freddie Oca, RMS Operations
Jay Soriano, GMS Operations

Re:	Rolling Hills CDD - Monthly Operations Report: June General

www.RollingHillsCDD.com website is up and running; documents such as annual audits, meeting minutes and annual budgets will be updated as they become available.

Foodaholic food truck was here June 2nd
BF N’ d truck was here on June 9th
Hungry Joey Burger truck was here on June 16th
El Agave Azul food truck was here on June 23rd
Mochi Café food truck was here on June 30th
The Live Music series event had 75-90 residents attend
An off-duty Police Officer is continuing to patrol Rolling Hills twice a week.

Operations:
Walk through inspection with Brightview
Set-up vendors for the upcoming events
Coordinate with landscaping
Coordinate with Integrated Access Systems for the card system
Coordinate with Mechanical Engineering for the AC unit repair
Maintenance:
Southeast Fitness performed the preventative maintenance and made repairs of the fitness equipment.
Lake Doctors conducted their monthly maintenance on the ponds.
Blue Solutions repaired the kid zone valve leak
Danztler Sign company is getting proposals for replacement signage at monuments
Ordered 20 lounge chairs for the pool deck
Repaired 20 Mph speed limit sign
Installed new lock on pump room
Installed new signage our retention pond
Ordered bike rack for Adams home area
Ordered clock for install at the LGI park
Coordinated with contractors for bridge estimates
Coordinated with contractor for quotes on the stairwell, door entry/exit for social room, and deck
Repaired float for pool tank
The bridge is being inspected on a monthly basis
The park locations are being policed weekly for debris.
All District Lakes are being inspected and cleaned bi-weekly.
Lake water out falls are inspected and cleaned on a monthly basis to ensure proper water flow.
Irrigation inspections and needed repairs are being completed on a monthly basis.
An inspection of the Amenity Center lighting was performed.
Trash can liners are being changed on a weekly basis.

Resident Requests/Comments:

Should you have any questions or comments regarding the above information, please feel free to contact Freddie at (904) 338-5723.

FIFTEENTH ORDER OF BUSINESS

A.

Rolling Hills
Community Development District

Unaudited Financial Reporting
June 30, 2026
Table of Contents

1

2-3

4

5

6

7

8

9

10

11

12

13-14
	Balance Sheet

	General Fund

	Capital Reserve Fund

	Debt Service Fund Series 2015 A-1

	Debt Service Fund Series 2015 A-2

	Debt Service Fund Series 2015 A-3

	Debt Service Fund Series 2020

	Debt Service Fund Series 2022

	Capital Project Fund Series 2020

	Capital Project Fund Series 2022

	Month to Month

	Long Term Debt Report

15		Assessment Receipt Schedule
	Combined Balance Sheet						
	June 30, 2026						
	General Fund	Debt Service Fund	Capital Reserve Fund	Capital Project	Totals
Fund	Governmental Funds			

Assets:
Cash:
Operating Account	

$	43,069	

$	-	$	

-	$	

-	$	43,069			
Assessments Receivable	(51)	-	-	-	(51)			
Due from General Fund	-	(0)	164,894	-	164,894			
Due From Capital Due From Developer	124,483
-	-
-	-	-	124,483
-	-			
Investments:
State Board of Administration (SBA)	

1,135,897	

-	

-	

-	1,135,897			
State Board of Administration (SBA)

Series 2015 A-1	-	-	720,005	720,005
-
-			
Reserve	-	87,163	-	-	87,163			
Reserve	-	-	-	-	-			
Revenue	-	45,097	-	-	45,097			
Prepayment A1	-	842	-	-	842			
Series 2015 A-2	-						
Reserve	-	100,000	-	-	100,000				
Revenue	-	63,369	-	-	63,369				
Prepayment
Series 2015 A-3
Reserve	-	-

-	5,334	-

-	-	-
-
-	5,334				
Revenue	-	11,985	-	-	11,985				
Prepayment
Series 2020 A-1	-	-	-	-	-
-				
Reserve	-	165,981	-	-	165,981				
Revenue	-	135,044	-	-	135,044				
Prepayment	16,399		16,399				
Construction
Series 2020 A-2
Reserve	-	-

-	-	-	128,000

-	-	128,000

-				
Interest	-	-	-	-	-				
Prepayment
Series 2022 A-1
Reserve	-	-

-	348,122	-	-

-	-	-
- 348,122				
Revenue	-	206,179	-	-	206,179				
Prepayment	-	0	-	-	0				
Construction
Series 2022 A-2	-	-	-	11	11
-				
Reserve	-	89,973	-	-	89,973					
Interest	-	1,051	-	-	1,051					
Prepayment	-	181,557	-	-	181,557					
Prepaid Expenses	-	-	-	-	-					
Deposits	-	-	-	-	-					
Total Assets	$	1,303,398	$	1,458,096	$	884,899	$	128,012	$	3,774,404					

Liabilities:
Accounts Payable	

15,231	$	-	$	-	

0	$	15,232					
Due to General Fund	-	-	124,483	-	124,483					
Due to Debt Service	(0)	-	-	-	(0)					
Due to Cao Reserv e	-	-					
Total Liabilites	$	15,231	$	-	$	124,483	$	0	$	139,714					

Fund Balance:
Restricted for:
Debt Service - Series	

$	-	$	1,458,096	

$	-	$	1,458,096					
Capital Project - Series	-	-	760,416	-	760,416					
Assigned for:							
Capital Reserve Fund	-		-	-	128,012	128,012	
Capital Reserves	-		-	-	-	-	
Unassigned	1,288,166		-	-	-	1,288,166	
Total Fund Balances	$	1,288,166		$	1,458,096	$	760,416	$	128,012	$	3,634,690	
		#					
Total Liabilities & Fund Balance	$	1,303,398		$	1,458,096	$	884,899	$	128,012	$	3,774,405	

Adopted	Prorated Budget	Actual		
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues:					
Special Assessments - Tax Roll	$	1,254,333	$	1,254,333	$	1,269,978	$	15,645	
Special Assessments - Direct	-	-	-	-	
Swim & Tennis Revenue	750	563	800	238	
Facility Rental Fees	4,600	3,450	4,410	960	
Interest Income	15,000	11,250	27,450	16,200	
Misc Income	-	-	(11)	(11)	
Total Revenues	$	1,274,683	$	1,269,595	$	1,302,627	$	33,032	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	8,000	8,000	$	5,200	$	2,800	
PR-FICA	612	-	459	398	61	
Engineering	4,000	3,000	2,250	750	
Attorney	20,000	15,000	23,335	(8,335)	
Annual Audit	8,000	7,600	7,600	-	
Assessment Administration	11,130	11,130	11,130	-	
Arbitrage Rebate	2,400	1,800	1,200	600	
Dissemination Agent	11,130	8,348	8,348	-	
Trustee Fees	17,738	17,779	17,779	-	
Management Fees	50,065	37,549	37,549	0	
Information Technology	2,003	1,503	1,502	0	
Website Maintenance	1,336	1,002	1,002	(0)	
Telephone	500	375	229	146	
Postage & Delivery	800	600	366	234	
Insurance General Liability	12,070	10,901	10,901	-	
Printing & Binding	1,250	938	459	478	
Legal Advertising	2,000	1,500	465	1,035	
Other Current Charges	1,000	750	1,911	(1,161)	
Office Supplies	100	75	1	74	
Dues, Licenses & Subscriptions	175	175	175	-	
Total General & Administrative	$	154,309	$	128,482	$	131,800	$	(3,318)	

Operations & Maintenance					
Field Expenditures
Operations Management	
$	27,449	
$	20,587	
$	20,587	
$	0	
Utilities - Irrigation & Streetlights	63,175	47,381	19,217	28,164	
Repairs & Maintenance	15,000	11,250	15,463	(4,213)	
Landscape	101,036	75,777	77,390	(1,613)	
Landscape - Contingency	13,000	9,750	10,424	(674)	
Mulch	15,000	11,250	960	10,290	
Lake Maintenance	14,400	10,800	11,325	(525)	
Irrigation Repairs	5,750	4,313	3,401	912	
Miscellaneous	-	-	2,740	(2,740)	
Subtotal Field Expenditures	$	254,810	$	191,108	$	161,506	$	29,602	

Adopted	Prorated Budget	Actual		
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Amenity Center Expenditures					
Facility Management	$	75,203	$	56,402	$	56,402	$	0	
Facility Asst/Gate Monitor	17,000	12,750	9,145	3,605	
Pool Attendants	40,754	30,566	5,109	25,456	
Refuse Service	12,988	9,741	9,402	339	
Security	25,000	18,750	9,866	8,884	
Utilities	40,000	30,000	23,318	6,682	
Recreation Passes	1,000	750	-	750	
Repairs & Maintenance	40,000	30,000	38,282	(8,282)	
Janitorial	17,632	13,224	13,224	(0)	
Pool Maintenance	21,735	16,301	16,582	(280)	
Special Events	8,000	6,000	4,793	1,207	
Operating Supplies	10,000	7,500	2,566	4,934	
Pool Chemicals	25,000	18,750	13,332	5,418	
Permit	500	375	1,023	(648)	
Insurance	38,082	35,576	35,576	-	
Capital Outlay	-	-	-	-	
Subtotal Amenity Expenditures	$	372,894	$	286,685	$	238,620	$	48,065	
					
Total Operations & Maintenance	$	627,704	$	477,793	$	400,126	$	77,666	
					
Total Expenditures	$	782,013	$	606,274	$	531,926	$	74,349	
					
Excess (Deficiency) of Revenues over Expenditures	$	492,670	$	663,321	$	770,701	$	107,380	

Other Financing Sources/(Uses):

Transfer In/(Out)	

$	(492,670)	

$	-	

$	-	

$	-	
Total Other Financing Sources/(Uses)	$	(492,670)	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	-	$	663,321	$	770,701	$	107,380	
					
Fund Balance - Beginning	$	-		$	517,465		
					
Fund Balance - Ending	$	-		$	1,288,166		

Adopted	Prorated Budget	Actual		
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues					
Land Sale	$	-	$	-	$	164,894	$	164,894	
Interest	10,000	7,500	18,669	11,169	
Total Revenues	$	10,000	$	7,500	$	183,563	$	176,063	

Expenditures:					
Capital Outlay	$	400,000	$	300,000	$	124,483	$	175,517	
Total Expenditures	$	400,000	$	300,000	$	124,483	$	175,517	
					
Excess (Deficiency) of Revenues over Expenditures	$	(390,000)		$	59,080		

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	492,670	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	492,670	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	102,670		$	59,080		
					
Fund Balance - Beginning	$	619,258		$	701,336		
					
Fund Balance - Ending	$	721,928		$	760,416		

Adopted	Prorated Budget	Actual		
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues:					
Special Assessments - Tax Roll	$	172,801	$	172,801	$	173,333	$	532	
Interest Income	-	-	5,146	5,146	
Total Revenues	$	172,801	$	172,801	$	178,479	$	5,678	

Expenditures:					
Interest Expense - 11/1	$	40,791	$	40,791	$	40,791	$	-	
Special Call - 11/1	-	-	5,000	(5,000)	
Interest Expense - 5/1	40,791	40,791	40,654	136	
Principal Expense - 5/1	95,000	95,000	95,000	-	
Special Call - 5/1	-	-	5,000	(5,000)	
Total Expenditures	$	176,581	$	176,581	$	186,445	$	(9,864)	
					
Excess (Deficiency) of Revenues over Expenditures	$	(3,780)	$	(3,780)	$	(7,966)	$	(4,186)	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	(3,780)	$	(3,780)	$	(7,966)	$	(4,186)	
					
Fund Balance - Beginning	$	52,265		$	141,069		
					
Fund Balance - Ending	$	48,485		$	133,102		

Adopted	Prorated Budget	Actual		
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues:					
Special Assessments - Tax Roll	$	136,800	$	136,800	$	137,222	$	421	
Interest Income	-	-	5,436	5,436	
Total Revenues	$	136,800	$	136,800	$	142,657	$	5,857	

Expenditures:					
Interest Expense - 11/1	$	32,741	$	32,741	$	32,741	$	-	
Principal Expense - 11/1	-	-	5,000	(5,000)	
Interest Expense - 5/1	32,741	32,741	32,603	138	
Principal Expense - 5/1	65,000	65,000	65,000	-	
Special Call - 5/1	-	-	5,000	(5,000)	
Total Expenditures	$	130,481	$	130,481	$	140,344	$	(9,863)	
					
Excess (Deficiency) of Revenues over Expenditures	$	6,319	$	6,319	$	2,313	$	(4,006)	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	6,319	$	6,319	$	2,313	$	(4,006)	
					
Fund Balance - Beginning	$	61,398		$	161,056		
					
Fund Balance - Ending	$	67,717		$	163,369		

Adopted	Prorated Budget	Actual		
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues:					
Special Assessments - Tax Roll	$	40,698	$	40,698	$	40,467	$	(231)	
Interest Income	-	-	1,179	1,179	
Total Revenues	$	40,698	$	40,698	$	41,646	$	947	

Expenditures:					
Interest Expense - 11/1	$	11,223	$	11,223	$	11,223	$	-	
Special Call - 11/1	-	-	5,000	(5,000)	
Interest Expense - 5/1	11,223	11,223	11,055	168	
Principal Expense - 5/1	20,000	20,000	20,000	-	
Total Expenditures	$	42,445	$	42,445	$	47,278	$	(4,833)	
					
Excess (Deficiency) of Revenues over Expenditures	$	(1,747)	$	(1,747)	$	(5,632)	$	(3,885)	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	(1,747)	$	(1,747)	$	(5,632)	$	(3,885)	
					
Fund Balance - Beginning	$	17,969		$	22,951		
					
Fund Balance - Ending	$	16,222		$	17,319		

Revenues:					
Special Assessments A-1- Tax Roll	$	165,981	$	165,981	$	166,492	$	511	
Direct Assessments A-2	109,858	-	-	-	
Direct Assessments A-2	-	-	-	-	
Prepayments A1	-	-	16,399	16,399	
Prepayments A2	-	-	-	-	
Interest Income	-	-	9,415	9,415	
Total Revenues	$	275,839	$	165,981	$	192,306	$	26,325	

Expenditures:					
Series 2020 A-1
Interest Expense - 11/1	

$	55,825	

$	55,825	

$	55,825	

$	-	
Interest Expense - 5/1	55,825	55,825	55,825	-	
Principal Expense - 5/1	55,000	55,000	55,000	-	
Total Expenditures	$	166,650	$	166,650	$	166,650	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	109,189	$	(669)	$	25,656	$	26,325	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	109,189	$	(669)	$	25,656	$	26,325	
					
Fund Balance - Beginning	$	7,665		$	291,768		
					
Fund Balance - Ending	$	116,854		$	317,424		

	Adopted	Prorated Budget	Actual		
	Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues:					
Special Assessments A-1- Tax Roll	$	348,112	$	348,112	$	349,184	$	1,072	
Special Assessments A-2- Tax Roll	-	-	-	-	
Direct Assessments A-1	-	-	57,251	57,251	
Direct Assessments A-2	173,010	48,865	48,865	-	
Prepayment A-1	-	-	-	-	
Prepayment A-2	-	-	766,489	766,489	
Interest Income	-	-	20,820	20,820	
Total Revenues	$	521,122	$	396,977	$	1,242,608	$	845,631	

Expenditures:					
Series 2022 A-1
Interest Expense - 11/1	

$	109,647	

$	109,647	

$	109,647	

$	-	
Interest Expense - 5/1	109,647	109,647	109,647	-	
Principal Expense - 5/1	130,000	130,000	130,000	-	
Series 2022 A-2
Interest Expense - 11/1	

60,408	

60,408	

58,126	

2,282	
Special Call - 11/1	-	-	115,000	(115,000)	
Interest Expense - 2/1	-	-	1,734	(1,734)	
Principal Expense - 2/1	-	-	190,000	(190,000)	
Interest Expense - 5/1	60,408	60,408	52,560	7,848	
Principal Expense - 5/1	-	-	415,000	(415,000)	
Total Expenditures	$	470,110	$	470,110	$	1,181,714	$	(711,604)	
					
Excess (Deficiency) of Revenues over Expenditures	$	51,012	$	(73,132)	$	60,894	$	134,027	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	51,012	$	(73,132)	$	60,894	$	134,027	
					
Fund Balance - Beginning	$	295,121		$	765,986		
					
Fund Balance - Ending	$	346,133		$	826,881		

Adopted	Prorated Budget	Actual		
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues					
Developer Contributions Interest Income	$	-	$
-	-	$	-
-	3,446	$	-
3,446	
Total Revenues	$	-	$	-	$	3,446	$	3,446	

Expenditures:					
Improvements	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	3,446	$	3,446	

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	-	$	3,446		
					
Fund Balance - Beginning	$	-	$	124,554		
					
Fund Balance - Ending	$	-	$	128,000		

Adopted	Prorated Budget	Actual		
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues						
Developer Contributions Interest Income	$	-	$
-	-	$	-
-	0	$	- 0	
Total Revenues	$	-	$	-	$	0	$	0	

Expenditures:						
Improvements	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
						
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	0	$	0	

Other Financing Sources/(Uses)						
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
						
Net Change in Fund Balance	$	-	$	0			
						
Fund Balance - Beginning	$	-	$	11			
						
Fund Balance - Ending	$	-	$	11			
Rolling Hills
Community Development District Month to Month

Revenues:

- $	-

Excess (Deficiency) of Revenues over Expenditures	$	492,670  $	(108,283)  $	260,294	$	760,576  $	(36,942) $	9,423  $	(30,816) $	(17,271) $	(41,817) $	(24,463) $	- $	- $	- $	770,701	

Other Financing Sources/Uses:

Transfer In/(Out)	

$	(492,670)  $	- $	

- $	

- $	- $	

- $	- $	

- $	

- $	

- $	

- $	

- $	

- $	-	
Total Other Financing Sources/Uses	$	(492,670) $	- $	- $	- $	- $	- $	- $	- $	- $	- $	- $	- $	- $	-	

Original Issue Amount:	

$2,500,000										
Interest Rate:	5.45%										
Maturity Date:	5/1/2037										
Bonds Outstanding -12/10/2015		$2,500,000									
Less: Principal Payment - 5/1/16		($65,000)									
Less: Special Call- 8/1/16		($30,000)									
Less: Special Call - 11/1/16		($130,000)									
Less: Special Call - 2/1/17		($10,000)									
Less: Special Call - 5/1/17		($60,000)									
Less: Principal Payment - 5/1/17		($65,000)									
Less: Special Call - 8/1/17		($30,000)									
Less: Principal Payment - 5/1/18		($60,000)									
Less: Special Call - 11/1/18		($5,000)									
Less: Principal Payment - 5/1/19		($65,000)									
Less: Special Call - 11/1/19		($5,000)									
Less: Principal Payment - 5/1/20		($70,000)									
Less: Special Call - 8/1/20		($5,000)									
Less: Principal Payment - 5/1/21		($70,000)									
Less: Principal Payment - 5/1/22		($90,000)									
Less: Principal Payment - 5/1/23		($80,000)									
Less: Special Call - 11/1/23		($5,000)									
Less: Principal Payment - 5/1/24		($80,000)									
Less: Principal Payment - 5/1/25		($90,000)									
Less: Special Call - 11/1/25		($5,000)									
Less: Principal Payment - 5/1/26		($95,000)									
Less: Special Call - 5/1/26		($5,000)									
Current Bonds Outstanding		$1,380,000									

	Series 2015 A-2 Capital Improvement Refunding Bonds		
Original Issue Amount:	$1,930,000		
Interest Rate:	5.44%		
Maturity Date:	5/1/2037		
Bonds Outstanding -12/10/2015		$1,930,000	
Less: Principal Payment - 5/1/17		($50,000)	
Less: Special Call - 2/1/18		($5,000)	
Less: Principal Payment - 5/1/18		($55,000)	
Less: Special Call - 5/1/18		($170,000)	
Less: Principal Payment - 5/1/19		($45,000)	
Less: Special Call - 11/1/19		($5,000)	
Less: Principal Payment - 5/1/20		($55,000)	
Less: Principal Payment - 5/1/21		($50,000)	
Less: Special Call - 5/1/21		($5,000)	
Less: Principal Payment - 5/1/22		($60,000)	
Less: Principal Payment - 5/1/23		($55,000)	
Less: Special Call - 5/1/23		($5,000)	
Less: Special Call - 11/1/23		($5,000)	
Less: Principal Payment - 5/1/24		($60,000)	
Less: Principal Payment - 5/1/25		($65,000)	
Less: Special Call - 11/1/25		($5,000)	
Less: Principal Payment - 5/1/26		($65,000)	
Less: Special Call - 5/1/26		($5,000)	
Current Bonds Outstanding		$1,165,000	

Series 2015 A-3 Capital Improvement Refunding Bonds			
Original Issue Amount:	$3,850,000			
Interest Rate:	6.70%			
Maturity Date:	5/1/2037			
Bonds Outstanding -12/10/2015	$3,850,000		
Less: Principal Payment - 5/1/17	($85,000)		
Less: Principal Payment - 5/1/18	($90,000)		
Less: Principal Payment - 5/1/19	($100,000)		
Less: Principal Payment - 5/1/20	Tapped into Reserves	($105,000)		
Less: Refunded with Series 2020 - 10/20/20	($1,100,000)		
Less: Principal Payment - 5/1/21	($75,000)		
Less: Special Call - 11/1/21	($5,000)		
Less: Srefunded with Series 2022- 2/1/22	($1,890,000)		
Less: Principal Payment - 5/1/22	($20,000)		
Less: Principal Payment - 5/1/23	($15,000)		
Less: Principal Payment - 5/1/24	($15,000)		
Less: Principal Payment - 5/1/25	($15,000)		
Less: Special Call - 11/1/25	($5,000)		
Less: Principal Payment - 5/1/26	($20,000)		
Current Bonds Outstanding	$310,000		

Original Issue Amount:	

$2,625,000		
Reserve Fund Requirement:	100% of MADS		
Interest Rate:	3.375%	$235,000.00	
Maturity Date:	May 1, 2025		
Interest Rate:	3.875%	$285,000.00	
Maturity Date:	May 1, 2030		
Interest Rate:	4.625%	$805,000.00	
Maturity Date:	May 1, 2040		
Interest Rate:	4.875%	$1,300,000.00	
Maturity Date:	May 1, 2050		
Bonds outstanding -  10/20/2020		$2,625,000	
Less: Principal Payment - 5/1/21		($40,000)	
Less: Principal Payment - 5/1/22		($45,000)	
Less: Principal Payment - 5/1/23		($50,000)	
Less: Principal Payment - 5/1/24		($50,000)	
Less: Principal Payment - 5/1/25		($50,000)	
Less: Principal Payment - 5/1/26		($55,000)	
Current Bonds Outstanding:		$2,335,000	

	Series 2020 A-2 Capital Improvement Refunding Bonds		
Original Issue Amount:	$1,840,000		
Reserve Fund Requirement:	100% of Annual Interest		
Interest Rate:	4.75%		
Maturity Date:	May 1, 2030		
Bonds outstanding -  10/20/2020		$1,840,000	
Less: Principal Payment - 5/1/22		($425,000)	
Less: Principal Payment - 8/1/22		($25,000)	
Less: Principal Payment - 11/1/23		($180,000)	
Less: Principal Payment - 2/1/24		($10,000)	
Less: Principal Payment - 5/1/24		($595,000)	
Less: Principal Payment - 8/1/24		($25,000)	
Less: Principal Payment - 2/1/25		($580,000)	
Current Bonds Outstanding:		$0	

	Series 2022 A-1 Capital Improvement Refunding Bonds		
Original Issue Amount:	$6,130,000		
Reserve Fund Requirement:	100% of Annual Interest		
Interest Rate:	3.125%	$625,000.00	
Maturity Date:	May 1, 2027		
Interest Rate:	3.400%	$725,000.00	
Maturity Date:	May 1, 2032		
Interest Rate:	3.750%	$1,935,000.00	
Maturity Date:	May 1, 2042		
Interest Rate:	4.000%	$2,845,000.00	
Maturity Date:	May 1, 2052		
Bonds outstanding -  2/28/2022		$6,130,000	
Less: Principal Payment - 5/1/23		($115,000)	
Less: Principal Payment - 5/1/24		($120,000)	
Less: Principal Payment - 5/1/25		($125,000)	
Less: Principal Payment - 5/1/26		($130,000)	
Current Bonds Outstanding:		$5,640,000	

Series 2022 A-2 Capital Improvement Revenue and Refunding Bonds		
Original Issue Amount:	$4,740,000		
Reserve Fund Requirement:	100% of Annual Interest		
Interest Rate:	3.650%		
Maturity Date:	May 1, 2032		
Bonds outstanding -  2/28/2022	$4,740,000	
Less: Principal Payment - 5/1/24	($185,000)	
Less: Principal Payment - 8/1/24	($245,000)	
Less: Principal Payment - 11/1/24	($340,000)	
Less: Principal Payment - 2/1/25	($330,000)	
Less: Principal Payment - 5/1/25	($330,000)	
Less: Principal Payment - 8/1/25	($125,000)	
Less: Special Call - 11/1/25	($115,000)	
Less: Special Call - 2/1/26	($190,000)	
Less: Special Call - 5/1/26	($415,000)	
Current Bonds Outstanding:	$2,465,000	

B.
Rolling Hills
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts - Clay County Fiscal Year 2026

ON ROLL ASSESSMENTS
2,266,460.87
2,130,473.22

100.00%

Date	
Gross Amount	Discoumt/ Penalty	
Commission	
Net Receipts	
O&M Portion	2015A1
Debt Service	2015A2
Debt Service	2015A3
Debt Service	2020A1
Debt Service	2022A1
Debt Service	
Total	

11/05/25	
$	6,159.29	
$	310.11	
$	116.98	
$	5,732.20	
$	3,406.49	
$	464.93	
$	368.07	
$	109.50	
$	446.59	
$	936.62	
$	5,732.20	
11/12/25	34,835.27	1,393.42	668.84	32,773.01	19,476.08	2,658.19	2,104.40	626.06	2,553.29	5,355.00	$	32,773.02	
11/24/25	516,713.60	20,668.73	9,920.90	486,123.97	288,889.79	39,429.04	31,214.65	9,286.44	37,873.04	79,431.01	$	486,123.97	
12/05/25	1,464,524.57	58,581.13	28,118.87	1,377,824.57	818,802.36	111,753.99	88,471.91	26,320.61	107,343.82	225,131.88	$	1,377,824.57	
12/22/25	17,796.21	627.51	343.37	16,825.33	9,998.82	1,364.69	1,080.38	321.41	1,310.83	2,749.20	$	16,825.33	
01/14/26	21,000.53	611.93	407.77	19,980.83	11,874.04	1,620.63	1,283.00	381.69	1,556.67	3,264.80	$	19,980.83	
02/10/26	112,751.37	4,321.85	2,168.59	106,260.93	63,147.88	8,618.72	6,823.15	2,029.90	8,278.60	17,362.68	$	106,260.93	
03/06/26	24,786.09	521.47	485.30	23,779.32	14,131.38	1,928.72	1,526.90	454.26	1,852.60	3,885.46	$	23,779.32	
04/14/26	19,036.30	0.91	380.70	18,654.69	11,085.96	1,513.06	1,197.84	356.36	1,453.35	3,048.11	$	18,654.68	
05/11/26	9,120.69		182.42	8,938.27	5,311.76	724.97	573.94	170.75	696.36	1,460.48	$	8,938.26	
06/12/26	40,957.49		819.15	40,138.34	23,853.09	3,255.58	2,577.34	766.76	3,127.11	6,558.47	$	40,138.35	
	$	2,267,681.41	$	87,037.06	$	43,612.89	$	2,137,031.46	$	1,269,977.65	$	173,332.52	$	137,221.58	$	40,823.74	$	166,492.26	$  349,183.71	$	2,137,031.46	

C.
Rolling Hills
COMMUNITY DEVELOPMENT DISTRICT

Fiscal Year 2026
Check Register

Date	check #'s	Amount		

5/1-5/31	
3778-3791		
$38,521.63	
ACH	80032-80033		$4,346.48	
6/1-6/30	3792-3821		$262,626.90	
ACH	80034-80035		$2,045.91	
	TOTAL		$307,540.92	
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/06/26	PAGE	1
*** CHECK DATES 05/01/2026 - 06/30/2026 ***	ROLLING HILLS GENERAL FUND
BANK A ROLLING HILLS GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/14/26 00201	5/01/26 9756730	202605 320-53800-46200	*	8,717.00
MAY 26 - LANDSCAPE MAINT
BRIGHTVIEW LANDSCAPE SERVICES, INC.	8,717.00 003778
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00016	5/04/26 APR 26	202604 320-53800-43100	*	1,734.32 APR 26 - WATER
5/04/26 APR 26	202604 330-57200-43100	*	378.38
APR 26 - WATER
CLAY COUNTY UTILITY AUTHORITY	2,112.70 003779
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00061	5/04/26 84957412 202605 330-57200-41500	*	426.25
MAY 26 - TV/INTERNET

DISCLOSURE SERVICES, LLC	700.00 003781
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00128	4/23/26 26-11404 202603 330-57200-46000	*	875.00
ELEVATOR LIFT REPAIR
FIRST COAST ELEVATOR INC.	875.00 003782
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00080	4/14/26 6056	202602 310-51300-31100	*	2,250.00
FEB 26 - ENGINEERING SVCS
HADDEN ENGINEERING, INC.	2,250.00 003783
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00057	4/22/26 2139202	202604 320-53800-46400	*	1,025.00
APR 26 - WATER MGMT
THE LAKE DOCTORS, INC.	1,025.00 003784
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
601	202603 330-57200-49400	*	740.40
SPECIAL EVENTS
601	202603 330-57200-46000
MAR 26 - FACILITY MAINT
601	202603 320-53800-46000
MAR 26 - REPAIR MAINT
601	202603 330-57200-52000
MAR 26 - OPERATING SUPPL
603	202604 330-57200-34200
APR 26 - LIFEGUARD SVCS
604	202604 330-57200-34100
APR 26 - FACILITY ASSIST
ROLL ROLLING
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/06/26	PAGE	2
*** CHECK DATES 05/01/2026 - 06/30/2026 ***	ROLLING HILLS GENERAL FUND
BANK A ROLLING HILLS GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/01/26 602	202605 330-57200-46100	*	1,469.33
APR 26 - JANITORIAL SVCS
5/01/26 602	202605 330-57200-46700	*	1,811.25
APR 26 - POOL MAINTENANCE
5/01/26 602	202605 320-53800-34000	*	2,287.42
APR 26 - CONTRACT ADMIN
5/01/26 602	202605 330-57200-34000	*	6,266.92
APR 26 - FACILITY MGMT
5/01/26 602	202605 330-57200-52100	*	218.63
POOL CHEMICALS
RIVERSIDE MANAGEMENT SERVICES, INC.	18,555.98 003785
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00150	5/14/26 2015A1	202605 300-20700-10200	*	724.97
TRANSFER OF TAX REC A1
ROLLING HILLS CDD	724.97 003786
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00151	5/14/26 2015A2	202605 300-20700-10200	*	573.94
TRANSFER OF TAX REC A2
ROLLING HILLS CDD	573.94 003787
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00152	5/14/26 2015A3	202605 300-20700-10200	*	170.75
TRANSFER OF TAX REC A3
ROLLING HILLS CDD	170.75 003788
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00250	5/14/26 2020A1	202605 300-20700-10200	*	696.36
TRANSFER OF TAX REC A1
ROLLING HILLS CDD	696.36 003789
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00350	5/14/26 2022A1	202605 300-20700-10200	*	1,460.48 TRANSFER OF TAX REC A1
ROLLING HILLS CDD	1,460.48 003790
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00208	2/01/26 I-020126 202602 330-57200-34500	*	233.20
REIMB - SECURITY
STILLWATER CDD	233.20 003791
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/05/26 00095	5/26/26 35697	202605 330-57200-46000	*	200.00
BACKFLOW TEST
BOB'S BACKFLOW & PLUMBING SERVICES	200.00 003792
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/05/26 00201	6/01/26 9791613	202606 320-53800-46200	*	8,717.00
JUN 26 - LANDSCAPE MAINT
BRIGHTVIEW LANDSCAPE SERVICES, INC.	8,717.00 003793
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/05/26 00027	5/27/26 MAY 26	202605 320-53800-43000	*	232.12
MAY 26 - ELECTRIC
ROLL ROLLING HILLS	PPOWERS
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/06/26	PAGE	3
*** CHECK DATES 05/01/2026 - 06/30/2026 ***	ROLLING HILLS GENERAL FUND
BANK A ROLLING HILLS GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/27/26 MAY 26	202605 330-57200-43000	*	2,212.11 MAY 26 - ELECTRIC
CLAY ELECTRIC COOPERATIVE, INC	2,444.23 003794
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/05/26 00053	5/14/26 2026-315 202605 310-51300-48000	*	56.70
NOTICE OF RFP AUDIT SVCS
5/14/26 2026-315 202605 310-51300-48000	*	45.15
NOTICE OF QUAL PERIOD
5/28/26 2026-315 202605 310-51300-48000	*	50.40
NOTICE OF AUDIT COMM MTG
CLAY TODAY	152.25 003795
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/05/26 00147	4/19/26 UG197648 202605 330-57200-34300	*	1,062.05 MAY 26 - REFUSE SERVICE
5/19/26 UG200114 202606 330-57200-34300	*	1,062.05 JUN 26 - REFUSE SERVICE
GFL ENVIRONMENTAL	2,124.10 003796
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/05/26 00099	5/26/26 92495541 202605 330-57200-52000	*	115.27
BATH TISSUE/TRASH BAG
HD SUPPLY FACILITIES MAINTENANCE	115.27 003797
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/05/26 00120	6/05/26 06052026 202606 330-57200-49400	*	300.00
MUSIC FOR EVENT
MARK C JOHNS	300.00 003798
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/05/26 00057	5/20/26 2164371	202605 320-53800-46400	*	1,025.00
MAY 26 - WATER MGMT
THE LAKE DOCTORS, INC.	1,025.00 003799
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
13129563 202604 330-57200-52100	*	990.50
BLEACH MINIBULK/POOL ACID
13129563 202604 330-57200-52100	*	997.50
BLEACH MINIBULK/POOL ACID
13129563 202605 330-57200-52100	*	1,060.00
BLEACH MINIBULK/POOL ACID
13129563 202605 330-57200-52100	*	1,112.50
BLEACH MINIBULK/POOL ACID
13129563 202605 330-57200-49000	*	25.49
FINANCE CHARGE
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/06/26	PAGE	4
*** CHECK DATES 05/01/2026 - 06/30/2026 ***	ROLLING HILLS GENERAL FUND
BANK A ROLLING HILLS GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/14/26 605	202604 320-53800-46000	*	2,262.62
APR 26 - REPAIR MAINT
5/14/26 605	202604 330-57200-52000	*	351.38
APR 26 - OPERATING SUPPL
RIVERSIDE MANAGEMENT SERVICES, INC.	4,986.06 003801
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/05/26 00082	1/09/26 2410	202601 330-57200-46000	*	175.00
DIAGNOSIS OF REPAIR
SOUTHEAST FITNESS REPAIR	175.00 003802
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/05/26 00209	6/05/26 06052026 202606 300-36200-10000	*	75.00
RENTAL REFUND
ERICA WELLS	75.00 003803
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/26 00016	6/01/26 MAY 26	202605 320-53800-43100	*	2,812.71 MAY 26 - WATER
6/01/26 MAY 26	202605 330-57200-43100	*	453.47
MAY 26 - WATER
CLAY COUNTY UTILITY AUTHORITY	3,266.18 003804
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
297	202606 310-51300-34000	*	4,172.08
MAY 26 - MGMT FEES
297	202606 310-51300-35101	*	111.33
MAY 26 - WEBSITE ADMIN
297	202606 310-51300-35100	*	166.92
MAY 26 - IT
297	202606 310-51300-31300	*	927.50
MAY 26 - DISSEMINATION
297	202606 310-51300-42000	*	23.41
MAY 26 - POSTAGE
297	202606 310-51300-42500	*	12.75
MAY 26 - COPIES
297	202606 310-51300-41000	*	58.70
MAY 26 - TELEPHONE
GOVERNMENTAL MANAGEMENT SERVICES	5,472.69 003805
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/26 00057	6/09/26 2190531	202606 320-53800-46400	*	1,025.00
JUN 26 - WATER MGMT

ROLL ROLLING HILLS	PPOWERS
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/06/26	PAGE	5
*** CHECK DATES 05/01/2026 - 06/30/2026 ***	ROLLING HILLS GENERAL FUND
BANK A ROLLING HILLS GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/01/26 606	202606 330-57200-34000	*	6,266.92
JUN 26 - FACILITY MGMT
6/01/26 606	202606 330-57200-52100	*	21.82
POOL CHEMICALS
RIVERSIDE MANAGEMENT SERVICES, INC.	11,856.74 003807
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/26 00210	6/18/26 06182026 202606 300-36200-10000	*	75.00
RENTAL
BLANDING BLVD BAPTIST CHURCH	75.00 003808
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/26 00061	6/04/26 84957412 202606 330-57200-41500	*	424.10
JUN 26 - TV/INTERNET
COMCAST	424.10 003809
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/26 00109	6/12/26 20	202606 310-51300-49000	*	500.00
AMORT SCH - 2022A2 5/1/26
DISCLOSURE SERVICES, LLC	500.00 003810
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/26 00149	6/15/26 13129563 202606 330-57200-52100	*	1,144.22
BLEACH MINIBULK/POOL ACID
6/15/26 13129563 202606 330-57200-52100	*	1,005.00
BLEACH MINIBULK
POOLSURE	2,149.22 003811
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/26 00060	5/31/26 607	202605 330-57200-34200	*	3,680.92
MAY 26 - LIFEGUARD SVCS
RIVERSIDE MANAGEMENT SERVICES, INC.	3,680.92 003812
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/26 00082	5/11/26 2794	202605 330-57200-46000	*	287.00
PREV MAINT ON ALL EQUIP
SOUTHEAST FITNESS REPAIR	287.00 003813
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/22/26 00170	6/10/26 62514	202606 330-57200-46000	*	17,499.00
RUSH & GLIDE PLAY STRCTRE

6/24/26 00003	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	

ROLL ROLLING HILLS	PPOWERS
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/06/26	PAGE	6
*** CHECK DATES 05/01/2026 - 06/30/2026 ***	ROLLING HILLS GENERAL FUND
BANK A ROLLING HILLS GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/01/26 296	202605 310-51300-42000	*	46.02
MAY 26 - POSTAGE
5/01/26 296	202605 310-51300-42500	*	94.65
MAY 26 - COPIES
5/01/26 296	202605 310-51300-41000	*	39.97
MAY 26 - TELEPHONE
GOVERNMENTAL MANAGEMENT SERVICES	5,558.65 003815
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/26 00099	6/23/26 92506652 202606 330-57200-52000	*	61.41
PET WASTE LINERS
HD SUPPLY FACILITIES MAINTENANCE	61.41 003816
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/26 00189	4/24/26 70230779 202604 320-53800-46300	*	355.00
APR 26 - PEST CONTROL
MASSEY SERVICES INC.	355.00 003817
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
608	202605 330-57200-46000	*	1,639.79
MAY 26 - FACILITY MAINT
608	202605 330-57200-49400	*	308.45
SPECIAL EVENTS
608	202605 320-53800-46000	*	1,718.28
MAY 26 - REPAIR MAINT
608	202605 330-57200-52000	*	219.97
MAY 26 - OPERATING SUPPL
609	202606 330-57200-46000	*	850.00
JUN 26 - PRESSURE WSH SVC
RIVERSIDE MANAGEMENT SERVICES, INC.	4,736.49 003818
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/26 00150	6/24/26 2015A1	202606 300-20700-10200	*	3,255.58 TRANSFER OF TAX REC A1
ROLLING HILLS CDD	3,255.58 003819
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/26 00151	6/24/26 2015A2	202606 300-20700-10200	*	2,577.34 TRANSFER OF TAX REC A2
ROLLING HILLS CDD	2,577.34 003820
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/26 00152	6/24/26 2015A3	202606 300-20700-10200	*	766.76
TRANSFER OF TAX REC A3
ROLLING HILLS CDD	766.76 003821
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/26 00250	6/24/26 2020A1	202606 300-20700-10200	*	3,127.11 TRANSFER OF TAX REC A1
ROLLING HILLS CDD	3,127.11 003822
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/26 00350	6/24/26 2022A1	202606 300-20700-10200	*	6,558.47 TRANSFER OF TAX REC A1
ROLLING HILLS CDD	6,558.47 003823
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
ROLL ROLLING HILLS	PPOWERS
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/06/26	PAGE	7
*** CHECK DATES 05/01/2026 - 06/30/2026 ***	ROLLING HILLS GENERAL FUND
BANK A ROLLING HILLS GF

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS					AMOUNT	....CHECK.....
AMOUNT	#	
6/24/26 00141	6/24/26 323470	202606 300-20700-10000	*					164,894.34	

- - - - - - - -	CONTRB IN LIEU OF ASSESS
STATE BOARD OF ADMINISTRATION
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	
-	
-	
-	
-	164,894.34 003824
- - - - - - - - - - - - - -	
	TOTAL FOR BANK A					301,148.53	

ROLL ROLLING HILLS	PPOWERS
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/06/26	PAGE	8
*** CHECK DATES 05/01/2026 - 06/30/2026 ***	ROLLING HILLS GENERAL FUND
BANK Z ROLLING HILLS AUTOPY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/31/26 00027	4/30/26 APR 26	202604 320-53800-43000	*	231.06
APR 26 - ELECTRIC
4/30/26 APR 26	202604 330-57200-43000	*	2,159.72 APR 26 - ELECTRIC
CLAY ELECTRIC COOPERATIVE, INC	2,390.78 080032
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/31/26 00207	5/03/26 58827	202605 330-57200-34500	*	466.40
INV 050326-565
5/11/26 65448	202605
INV 051126-644
5/19/26 65091	202605
INV 051926-732
5/25/26 68740	202605
INV 052526-867
ROLLKALL (AUTOPAY)	1,955.70 080033
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/26 00198	5/14/26 10-BID-8 202606 330-57200-54000	*	200.00
PERMIT - WATER ACTIVTY PL
5/14/26 10-BID-8 202606 330-57200-54000	*	31.61
CONVENIENCE FEE
6/30/26 10-BID-8 202606 330-57200-54000	*	325.00
POOL PERMIT
DEPT OF HEALTH - AUTOPAY	556.61 080034
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/26 00207	5/31/26 70008	202605 330-57200-34500	*	466.40
INV I-053126-931
6/08/26 71785	202606 330-57200-34500	*	556.50
INV 1-060826-1008
6/15/26 73513	202606 330-57200-54000	*	466.40
INV I-061526-1065
ROLLKALL (AUTOPAY)	1,489.30 080035
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK Z		6,392.39 TOTAL FOR REGISTER	307,540.92

ROLL ROLLING HILLS	PPOWERS
Bob's Backflow & Plumbing Services
4640 Subchaser Ct., Ste 113
Jacksonville, FL 32244
Phone # (904) 268-8009	Fax# (904) 292-4403

Bill To	
Rolling Hills CDD
c/o GMS/Govemmental Mgmt Svcs Inc 475 West Town Place Suite 114
St Augustine, FL 32092	

Thank you for your business. We appreciate your prompt payment.
Please make checks payable to Bob's Backjlow and include your invoice number.
INVOICE
35697
Invoice Date
5/26/2026

Company Name: Rolling Hills COD
Name: GMS/Governmental Mgmt Svcs Inc Route#: MC13020738
Clay County Utility Authority
3I 76 Old Jennings Road Middleburg. Florid.a 3206&-3907 Telephone (904) 272-5999
Facsimile (904) 213-2469

Worklng?,o pNtttJ Jrffbllt: IMlldt, C<m1iil'!ffllt (f/U' #Jdwa/
-,en,""?'
hmlt-f_,. ?/qr
m,rrttit'ptlJ'f!l'$.

Date: 05-26-26
Backflow Prevention Assembly(s) located at:	3212-4 Bradley Creek Pkwy Green Cove Springs, FL 32043 Meter#: 69667781	Electronic ID#: 70003704
MXU #: 18720782	Port: ----- Reading: 	_
TYPE
 RPZ	
MFG
 Wilkins	
Model	Serial
975XL2	ACQ5259
Size 2"
Test Due
  06-04-26	
Type of service:	□ Fire	□ Process □ Irrigation IXl Potable	□ Other  --------
location of assembly: Right side of pool at meter

Replaced:	Replaced:	Replaced:
Replaced:
rubber kit	IX]	RV rubber kit IXl
rubber kit	IXl
rubber kit	□
CV assembly □
or
disc	□
O-rings	□
Seat	□
spring	 □ stem/guide □ retainer	□
lock nuts   □
RV assembly □
or
disc	□
diaphram(s)  □
seat	□
spring	□
guide	□
O-rings	□
Other	□
CVassembly  □
or
disc	□
O-rings	□
Seat	□
spring	□ stem/guide □ retainer	□
lock nuts   □
CV assembly   □
disc, air inlet   □
disc, CV	□
seat, CV	□ spring, air inlet □ sprint, CV	□
retainer	□
guide	□
O-rings	□
Other	□	Other	□	Other	□
Gauge pressure across	Relief valve opened at	Gauge pressure across	 air inlet	psi check valve	7.2	psi		3.4	psi		check valve	1.4	psi	check valve		psi
NOTE:  All repairs shall be completed within five (5) working days.
REMARKS: Flushed and cleaned device replaced both ck rubbers and rebuilt rv rubber the parts were in bad shape no opportunity to flip rubbers tested and reinsulated
Test Assembly	[ZJ PASSED	□	FAILED	BUFFER:	-2.0	PS
Print Tester Name and Company Reese Lane	Bob's Backflow & Plumbing	Tester Signature
/;?	?	Cert No.	Kit Serial No.
T_37506	05182598	Date
05-26-26	

Tlt
Landscape Services
INVOICE

Rolling Hills COD
475 W Town Pl Ste 114 St Augustine FL 32092
Customer#: Invoice#: Invoice Date: Cust PO#:
27655710
9791613
6/1/2026

Job Number	Description	Amount	
346100674	Rolling Hills COD Landscape Maintenance For June

Service Delivery Fee Total invoice amount Tax amount
Balance due	8,717.00

0.00
8,717.00
8,717.00	
Standard payment terms of net 30 days apply unless otherwise agreed. In the absence of a preceding set of terms and conditions being in effect between the parties, the Maintenance Service Terms and Conditions located at www.briqhtview.com/terms-condilions/landscape-services-terrns shall hereby be incorporated by
	 reference and will govern the transaction between the parties and Services being performed by BrightView. 	

Please detach stub and remit with your payment. For questions, please call 904-292-0716.
Did you know that BrightView now offers auto ACH as a payment method? Discover the convenience and safety of automatic ACH bill payment for your recurring billing. Please contact autopay@brightview.com or your branch point of contact for more information on how to sign up on Auto Pay.

Payment Stub
Customer Account#: 27655710
Invoice #: 9791613 Invoice Date: 6/1/2026

Rolling Hills COD
475 W Town Pl Ste 114 St Augustine FL 32092
II Amount Due:	$8,717.00	II
Thank you for allowing us to serve you
Please reference the invoice# on your check
and make payable to:
BrightView Landscape Services, Inc.
P.O. Box 740655
Atlanta, GA 30374-0655
Thursday. May 28. 2026 at 10:21:11 Eastern Daylight Time

Subject: Date: From:
Fwd: Invoice #9791613 for Rolling Hills COD
Thursday, May 28, 2026 at 10:17:53 AM Eastern Daylight Time Freddie Oca
To:	Patti Powers
Attachments: Invoice #9791613.PDF

Patti
Please process.  Thanks

Freddie Oca GMS Operations (904) 338-5723
Email: FOCA@GMSNF.COM

---------- Forwarded message	-
From: <Billing@brightview.com> Date: Tue, May 26, 2026 at 7:51PM
Subject: Invoice #9791613 for Rolling Hills CDD To: <1:2P-owers@gmssf.com>, <foca@gmsnf.com>

Dear Rolling Hills CDD,
Please find the attached copy of Invoice #9791613 dated 6/1/2026.

If you have any questions regarding this invoice, please call 904-292-0716.

Did you know that BrightView now offers auto ACH as a payment method? Discover the convenience and safety of automatic ACH bill payment for your recurring billing.

Reduces your cost to process payments and print/mail checks
Avoids delays due to postal service delivery inconsistencies
Eliminates back and forth to obtain payment status

Please contact autoP-aY.@brightview.com or your branch point of contact for more information on how to sign up on Auto Pay.

Sincerely,

BrightView Landscape Services, Inc.

1 of 2

Rolling Hills
Utility Schedule

Clay Electric Cooperative

Account#  ServiceAddress
7182249 2404 Rolling View Blvd #1
7751951 3212 Bradley Creek Pkwy-Amenity Ctr
May-26
$	54.86'
$2,212.11

7755259	3236 Bradley Creek Pwky-#1	$	42.64	
7755275	3314 Ridgeview Dr#l	$	46.46	
7755283	2448 Rolling View Blvd	$	88.16	
		$2,444.23	
	Vendor#27		
	001.320.53800.43000	$	232.12	
	001.330.57200.43000	$2,212.11	
		$2,444.23	

On Autopay		
NNNN

Due lo higher wholesale power costs from Seminole Electric Cooperative, bills will reflect a Power Cost Adjustment (PCA) increase beginning June 1. A member using the average 1,000 kWh per month will pay $155 - a $5 increase. Your actual amount will vary based on usage.

Visit us online at ClayElectric.com Toll Free: (800)-224-4917

Statement Date:	05/27/2026	
Current Bill Due Date:	06/17/2026	
Previous Balance	$88.43	
Payment Received 05/15/26	-$88.43	
Balance Forward	$0.00	
Current Charges Due 06/17/26	$88.16	

This Month
Last Month	This Month
Last Year
Avg Daily High

!	By accepting service from Clay Electric, you acknowledge that you have reviewed and accepted all of Clay Electric's Bylaws, Board policies and standards or service and agree to abide by them
KEEP	BilHngs not paid in full will incur a late charge of $5.00 or 5% or lhe delinquent amount (whichever Is greater) that w,11 be added lo your account.
'SEND
	
PO Box308
Keystone Heights, FL 32656-0308
PAY YOUR BILL 24/7
ONLINE: Check or credit/debit card at ClayElectric.com or download the mobile app.

ROLLING HILLS CDD 5385 N NOB HILL RD SUNRISE FL 33351-0000

IIIIIIII II111111111111111
CLAY ELECTRIC COOPERATIVE
PO BOX 308	18
KEYSTONE HEIGHTS, Fl	32656-0308
1111111111' 1l1•'•ll1l1lll11l11•l'1l1ll1ll11ll!•ll1I11111111111111
07755283	□□□□□88161

Download the MyClayElectric app to:
Report outdoor light problems
View & print statements
Monitor energy use
CONTACT US Phone:800-224-4917
Web: ClayElectric.com Mailing: PO Box 308 Keystone Heights, FL 32656
Power out? Follow these steps:
Check your fuses & breakers to ensure the problem is not within your electrical system
Sign up for text messages
Update your contact information

Is an electric vehicle right for you?
What should you know before you buy?
Get the	at
ClayElectric.com/EV
If the outage is not within your system, please call 855-939-3840 or use the MyClayElectric app
Stay away from downed power lines

Nowyou co111et
NOTIFICATIONS BY TEXT!

Know what's going on with your account at all times!
You can sign up to receive all
notifications from Clay Electric by text in addition to or instead of by email.

Stoy informedon :IllefOI

DEFINITIONS:
Access Charge: The Access Charge recovers some of the fixed costs that come directly from serving an individual member, regardless of how much electricity is used. These costs include the cost of the meter, wire and other equipment used to deliver electricity to the home or business, as well as meter reading technology and billing expenses. All utilities have some type of an access charge.
Power Cost Adjustment: The Power Cost Adjustment reflects the increases/decreases in the co-op's cost of power purchased wholesale from Seminole Electric Cooperative. The fluctuation in the Power Cost Adjustment is largely caused by changes in the cost of fuel for generation.
Operation Round Up: Operation Round Up is a program to generate and collect voluntary donations that are used to benefit organizations in Clay Electric's service area for the purpose of improving the quality of life of our members and their communities.

Auto Pay
Free recurring payments from checking/savings or from a credit/debit card. Enroll at ClayElectric.com.
By Phone Free with checking/
savings account, or credit/debit card. Call {855) 939-3840.
Online
Free with checking/savings account, or credit/debit card. Visit ClayElectric.com.
Pay Stations
$1.50 service
fee** cash payments only. Visit ClayElectric.com
for a list of authorized pay stations.
Mail
Mail check or money order to: Clay Electric Cooperative
P.O. Box308
Keystone Heights, FL 32656
NNNN

Due to higher wholesale power costs from Seminole Electric Cooperative, bills will reflect a Power Cost Adjustment (PCA) increase beginning June 1. A member using the average 1,000 kWh per month will pay $155 - a $5 increase. Your actual amount will vary based on usage.

Visit us online at ClayElectric.com Toll Free: (800)-224-4917

Statement Date:	05/27/2026	
Current Bill Due Date:	06/17/2026	
Previous Balance	$2,159.72	
Payment Received 05/15/26	-$2,159.72	
Balance Forward	$0.00	
Current Charges Due 06/17/26	$2,212.11	

a/i

By accepting service from Clay Electric, you acknowledge that you have reviewed and accepted all of Clay Electric's Bylaws, Board policies and standards of service and agree to abide by them
KEEP	Bllllngs not paid In full will incur a lale charge of $5.00 or 5% of the delinquent amount (whichever is greater) lhat WIii be added to your account.
'SEND

PO Box 308
Keystone Heights, FL 32656-0308

Account Number
Current Charges Due 06/17/26 Bank Draft scheduled for 06/17/26

7751951
$2,212.11 'i
$2,212.11
PAY YOUR BILL 24/7
ONLINE: Check or credit/debit card at ClayElectric.com or download the mobile app.

IIIIIIII II111111111111111
CLAY ELECTRIC COOPERATIVE
PO BOX 308	18
6778 1 MB 0.672 ROLLING HILLS CDD 5385 N NOB HILL RD SUNRISE FL 33351-4761
5 6778
C-20
KEYSTONE HEIGHTS, FL 32656-0308
ll11111l11'1l1•l•ll1hlll11l11•ll1l1ll1ll11lll•ll,lllll1,,,l11•1I
',, 11h•1IIIIIIll111111,1,,111,I, 1.1h11111,1 II I1 ,I II I I'•••11I•,I
07751951	0002212116

Download the MyClayElectric app to:
Report outdoor light problems
View & print statements
Monitor energy use
CONTACT US Phone: 800-224-4917
Web: ClayElectric.com Mailing: PO Box 308 Keystone Heights, FL 32656
Power out? Follow these steps:
Check your fuses & breakers to ensure the problem is not within your electrical system
Sign up for text messages
Update your contact information

Is an electric vehicle right for you?
What should you know before you buy?
Get the facts at
ClayElectric.com/EV
If the outage is not within your system, please call 855-939-3840 or use the MyClayElectric app
Stay away from downed power lines

Now you con?et
NOTIFICATIONS BY TEXT!

Know what's going on with your account at all times!
You can sign up to receive all notifications from
Clay Electric by text in addition to or instead of by email.

Stoyinformedon the fOI

DEFINITIONS:
Access Charge: The Access Charge recovers some of the fixed costs that come directly from serving an individual member, regardless of how much electricity is used. These costs include the cost of the meter, wire and other equipment used to deliver electricity to the home or business, as well as meter reading technology and billing expenses. All utilities have some type of an access charge.
Power Cost Adjustment: The Power Cost Adjustment reflects the increases/decreases in the co-op's cost of power purchased wholesale from Seminole Electric Cooperative. The fluctuation in the Power Cost Adjustment is largely caused by changes in the cost of fuel for generation.
Operation Round Up: Operation Round Up is a program to generate and collect voluntary donations that are used to benefit organizations in Clay Electric's service area for the purpose of improving the quality of life of our members and their communities.

Auto Pay
Free recurring payments from checking/savings or from a credit/debit card, Enroll at ClayElectric.com,
By Phone Free with checking/
savings account, or credit/debit card, Call (855) 939-3840,
Online
Free with checking/savings account, or credit/debit card, Visit ClayElectric,com,
Pay Stations
$1.50 service
fee** cash payments only, Visit ClayElectric.com
for a list of authorized pay stations,
Mail
Mail check or money order to: Clay Electric Cooperative
P.O. Box308
Keystone Heights,
FL 32656
NNNN

Visit us online at ClayElectric.com Toll Free: (800)-224-4917

Statement Date:

05/27/2026

Due to higher wholesale power costs from Seminole Electric Cooperative, bills will reflect a Power Cost Adjustment (PCA) increase beginning June 1. A member using the average 1,000 kWh per month will pay $155- a $5 increase. Your actual amount will vary based on usage.

A	By accepting service from Clay Electric, you acknowledge that you have reviewed and accepted all of Clay Electric's Bylaws, Board policies and standards of service and agree to abide by them
A KEEP	Billings not paid m full w1U incur a late charge of $5,00 or 5% of Iha delinquent amount (whichever is greater} lhal will be added lo your accounl.
'SEND

PO Box 308
Keystone Heights, FL 32656-0308
PAY YOUR BILL 24/7
ONLINE: Check or credit/debit card at ClayElectric.com or download the mobile app.

ROLLING HILLS CDD
Account Number
Current Charges Due 06/17/26 Bank Draft scheduled for 06/17/26

IIIIIIII II IIIIII111111111
CLAY ELECTRIC COOPERATIVE
PO BOX 308	18
KEYSTONE HEIGHTS, FL 32656-0308
7755259
$42.64
$42.64
5385 N NOB HILL RD
SUNRISE FL 33351-0000
ll11111111111111•111l1111,,lll1ll1lull1ll11lll1llulllll11l11111il

□7755259	□000042648

Download the MyClayElectric app to:
Report outdoor light problems
View & print statements
Monitor energy use
CONTACT US Phone:800-224-4917
Web: ClayElectric.com Mailing: PO Box 308 Keystone Heights, FL 32656
Power out? Follow these steps:
Check your fuses & breakers to ensure the problem is not within your electrical system
Sign up for text messages
Update your contact information

Is an electric vehicle right for you?
What should you know before you buy?
Get the facts at
ClayElectric.com/EV
If the outage is not within your system, please call 855-939-3840 or use the MyClayElectric app
Stay away from downed power lines

Now you con1et
NOTIFICATIONS BY TEXT!

Know what's going on with your account at all times!
You can sign up to receive all notifications from
Clay Electric by text in addition to or instead of by email.

Stay informedon tile90!

DEFINITIONS:
Access Charge: The Access Charge recovers some of the fixed costs that come directly from serving an individual member, regardless of how much electricity is used. These costs include the cost of the meter, wire and other equipment used to deliver electricity to the home or business, as well as meter reading technology and billing expenses. All utilities have some type of an access charge.
Power Cost Adjustment: The Power Cost Adjustment reflects the increases/decreases in the co-op's cost of power purchased wholesale from Seminole Electric Cooperative. The fluctuation in the Power Cost Adjustment is largely caused by changes in the cost of fuel for generation.
Operation Round Up: Operation Round Up is a program to generate and collect voluntary donations that are used to benefit organizations in Clay Electric's service area for the purpose of improving the quality of life of our members and their communities.

Auto Pay
Free recurring payments from checking/savings or from a credit/debit card. Enroll at ClayElectric.com.
By Phone Free with checking/
savings account, or credit/debit card. Call {855) 939-3840.
Online
Free with checking/savings account, or credit/debit card. Visit ClayElectric.com.
Pay Stations
$1.50 service
fee** cash payments only. Visit ClayElectric.corn
for a list of authorized pay stations.
Mail
Mail check or money order to: Clay Electric Cooperative
P.O. Box308
Keystone Heights, FL 32656
NNNN

Visit us online at ClayElectric.com Toll Free: (800)-224-4917

Statement Date:

05/27/2026

Due to higher wholesale power costs from Seminole Electric Cooperative, bills will reflect a Power Cost Adjustment (PCA) increase beginning June 1. A member using the average 1,000 kWh per month will pay $155 - a $5 increase. Your actual amount will vary based on usage.

This Month	last Month	This Month
Last Year

Avg Daily High

a/i

By accepting seivlce from Clay Electric, you acknowledge that you have reviewed and accepted all of Clay Electric's Bylaws, Board policies and standards of seivice and agree to abide by them
KEEP	BIiiings not paid in full will incur a late charge of $5.00 or 5°/,1 of the delinquent amount (whichever Is greater) Iha! will be added to your account.
'SEND

PO Box 308
Keystone Heights, FL 32656-0308

Account Number
Current Charges Due 06/17/26 Bank Draft scheduled for 06/17/26

7755275;
$46.46
$46.46.•·
PAY YOUR BILL 24/7
ONLINE: Check or crediVdebit card at ClayElectric.com or download the mobile app.

ROLLING HILLS CDD 5385 N NOB HILL RD SUNRISE FL 33351-0000

IIIIIIII II111111111111111
CLAY ELECTRIC COOPERATIVE
PO BOX308	18
KEYSTONE HEIGHTS, FL 32656-0308
ll1111111111l111•111l1111••11111111•1111111lll111nllll1••11l1111I

07755275	0000046466

Download the MyClayElectric app to:
Report outdoor light problems
View & print statements
Monitor energy use
CONTACT US Phone: 800-224-4917
Web: ClayElectric.com Mailing: PO Box 308 Keystone Heights, FL 32656
Power out? Follow these steps:
Check your fuses & breakers to ensure the problem is not within your electrical system
Sign up for text messages
Update your contact information

Is an electric vehicle right for you?
What should you know before you buy?
Get the facts at
ClayElectric.com/EV
If the outage is not within your system, please call 855-939-3840 or use the MyClayElectric app
Stay away from downed power lines

Nowyou con 1et
NOTIFICATIONS BY TEXT!

Know what's going on with your account at all times!
You can sign up to receive all notifications from
Clay Electric by text in addition to or instead of by email.

Stay informedon the10I

DEFINITIONS:
Access Charge: The Access Charge recovers some of the fixed costs that come directly from serving an individual member, regardless of how much electricity is used. These costs include the cost of the meter, wire and other equipment used to deliver electricity to the home or business, as well as meter reading technology and billing expenses. All utilities have some type of an access charge.
Power Cost Adjustment: The Power Cost Adjustment reflects the increases/decreases in the co-op's cost of power purchased wholesale from Seminole Electric Cooperative. The fluctuation in the Power Cost Adjustment is largely caused by changes in the cost of fuel for generation.
Operation Round Up: Operation Round Up is a program to generate and collect voluntary donations that are used to benefit organizations in Clay Electric's service area for the purpose of improving the quality of life of our members and their communities.

Auto Pay
Free recurring payments from checking/savings or from a credit/debit card. Enroll at ClayElectric.com.
By Phone Free with checking/
savings account, or credit/debit card. Call (855) 939-3840.
Online
Free with checking/savings account, or credit/debit card. Visit ClayElectric.com.
Pay Stations
$1.50 service
fee** cash payments only. Visit ClayElectric.com
for a list of authorized pay stations.
Mail
Mail check or money order to: Clay Electric Cooperative
P.O. Box 308
Keystone Heights, FL 32656
NNNN

Clay ElectricCooperative, Inc.
A Touch5tone Ene,gy' Cooperative ?t_,,.

Due to higher wholesale power costs from Seminole Electric Cooperative, bills will reflect a Power Cost Adjustment (PCA) increase beginning June 1. A member using the average 1,000 kWh per month will pay $155 - a $5 increase. Your actual amount will vary based on usage.

This Month	Last Month	This Month
Last Year
Visit us online at ClayElectric.com Toll Free: (800)-224-4917

Avg Daily High

Statement Date: Current Bill Due Date:
Previous Balance
Payment Received 05/15/26
Balance Forward
Current Charges Due 06/17/26

05/27/2026
06/17/2026
$54.22
-$54.22
$0.00
$54.86

A	By accepting service from Clay Electric, you acknowledge that you have reviewed and accepted all of Clay Electric's Bylaws, Board policies and standards of service and agree to abide by them
KEEP	Billings not paid In fun will !ncur a late charge of $5.00 or 5% of the delinquent amount (whichever Is greater) lhat will be added to your account.
'SEND

Clay Electric Cooperative, Inc.
A Touchstone Energy"" Cooperative?'"!?,
PO Box 308
Keystone Heights, FL 32656-0308

Account Number
Current Charges Due 06/17/26 Bank Draft: scheduled for 06/17/26

7182249
$54.86
$54.86
PAY YOUR BILL 24/7
ONLINE: Check or credit/debit card at ClayElectric.com or download the mobile app.

11111111111111111IIIll  Ill
CLAY ELECTRIC COOPERATIVE
PO BOX 308	18
6777 1 MB 0.672
ROLLING HILLS VENTURE LLC 5385 N NOB HILL RD SUNRISE FL 33351-4761
5 6777
C-20
KEYSTONE HEIGHTS, FL 32656-0308
ll1111111111l1111ll1hlllial111ll1l1ll11111lll1llallll1111111111I
11II,1111111iI I111•1'••II11I11•11111111111 IIII III11111,•I11II11•I
07182249	0000054866

Download the MyClayElectric app to:
Report outdoor light problems
View & print statements
Monitor energy use
CONTACT US Phone:800-224-4917
Web: ClayElectric.com Mailing: PO Box 308 Keystone Heights, FL 32656
Power out? Follow these steps:
Check your fuses & breakers to ensure the problem is not within your electrical system
Sign up for text messages
Update your contact information

Is an electric vehicle right for you?
What should you know before you buy?
Get the facts at
ClayElectric.com/EV
If the outage is not within your system, please call 855-939-3840 or use the MyClayElectric app
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Nowyou CQll fef
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DEFINITIONS:
Access Charge: The Access Charge recovers some of the fixed costs that come directly from serving an individual member, regardless of how much electricity is used. These costs include the cost of the meter, wire and other equipment used to deliver electricity to the home or business, as well as meter reading technology and billing expenses. All utilities have some type of an access charge.
Power Cost Adjustment: The Power Cost Adjustment reflects the increases/decreases in the co-op's cost of power purchased wholesale from Seminole Electric Cooperative. The fluctuation in the Power Cost Adjustment is largely caused by changes in the cost of fuel for generation.
Operation Round Up: Operation Round Up is a program to generate and collect voluntary donations that are used to benefit organizations in Clay Electric's service area for the purpose of improving the quality of life of our members and their communities.

Auto Pay
Free recurring payments from checking/savings or from a credit/debit card, Enroll at ClayElectric,com,
By Phone Free with checking/
savings account, or credit/debit card. Call (855) 939-3840,
Online
Free with checking/savings account, or credit/debit card, Visit ClayElectric,com,
Pay Stations
$1.50 service
fee** cash payments only. Visit ClayElectric.com
for a list of authorized pay stations,
Mail
Mail check or money order to: Clay Electric Cooperative
P.O. Box 308
Keystone Heights, FL 32656

CLAY
TODAY
Clay Today
3513 US Hwy 17
Fleming Island, FL 32003
INVOICE

Invoice Number: 2026·315678 Invoice Date: 5/14/2026 Due Date: 6/13/2026
904-264-3200							

BILL TO
Sarah Sweeting						
Advertiser Rolling Hills COD c/o GMS LLC	
Rolling HIiis CDD c/o GMS LLC
475WTOWN PL						Customer ID	
#114
SAINT AUGUSTINE, FL 32092						21847	
Invoice Notes	PO#	Pub.	Issue	Vear	AdTllle	Ad Sire	Color	Ad Inch	Net	
Legal11197808	Request for Proposals for Annual Audit Servi?•	CT· Clay Today	May 14	2026		Column Inch	Black & While	5.4000	$56.70	
							
iota!:						$56.70	

Please mall payments to:
Osteen Media Group 3513 US Hwy 17
Fleming Island Florida 32003
Please call the office at 904-264-3200 If you would like to pay by credit card.

Affidavit attached to this invoice.

Please pay from this Invoice. Email ror Inquiries or questions • legal@claytodayonllne.com. Thank you for your business.

CLAY
TODAY 
PUBLISHER AFFIDAVIT
PUBLISHER AFFIDAVIT CLAYTODAY
Published Weekly Fleming l?l?nd, Fl«>rida
STATE OF FLORIDA COUNTY OF CLAY:

Before the undersigned au1horily personally aprcarcd Hugh Osteen, who on oath SO)'S that he is the publisher of the "Clay Toda)'' a newspapct published wcekl)' at Fleming Island in Clay Cnunty, Flmida; that the attached copy of advertisement
Being a Legal Notice

In the moucr of Request for Proposal, for Annual Audit Services

LEGAL: 197808

Was published in said newspaper in the issues: 5/14/2026

Affiant Ji\irther sa)'S that said "Clay Today" is a newspaper published at rleming Island, in said Chy Count)•, Florida, and that the said ucwspaper Has heretofore been continuously published in said Clar County, Florida, Weekly, and has been entered as Periodical material matter :\I the post
Office in Orange Pock, in soid Clay Count)', L•lo,ida, for period of one year next proceeding the first publication of the attached copy of ad,·ertiscment; nnu affiant further says thnt he has neither (»iu nor pcomised anr person, firm or cocporntion nn)' discount. rebate, commission or refund for the purpose of securing this auvcrtiscmcnt for publication in the said newspaper.

Sworn to me and subscribed before me 05/14/2026

(\I}_ • .-I-	...f	\  f	,(.'],CIWsrutOUWAYl/1
v•?	\j.TR \J\!? ??"l(':l
NOTARY PUBLIC, STATE or rLORID,\

3513 US 11\VY 17 Jlleming Island FL 32003
Telephone (904) 26{-.\200
rAX (904) 26-1-3285
E-?!nil: lcgol@ch1)•todJ)'011li11c.com Christie Warne christic@ostccnmcJiogroup.com

ROLLING HILLS COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS FOR ANNUAL AUDIT SERVICES

CLAY
TODAY
INVOICE

Invoice Number: 2026-315710 Invoice Dale: 5/14/2026 Due Date: 6/13/2026

Clay Today
3513 US Hwy 17
Fleming Island, FL 32003 904-264-3200								

BILL TO
Sarah Sweeting			
Advertiser Rolling Hills COD c/o GMS LLC					
Rolling Hills COD c/o GMS LLC 475WTOWN PL			Customer ID					
#114
SAINT AUGUSTINE, FL 32092			21847					
Invoice Noles	PO II	Pub,	Issue	Vear  AdTltle  Ad Size	Color	AdInch	Net					
Legal# 200298	Notice of Quallfy!ng Porlod for Candidates for the BOS	CT· Clay Today	May 14  2026	Column Inch	Black & White	4.3000	$45.16	
								
Total:							$45.15	

Please mall payments lo:
Osteen Media Group 3513 US Hwy 17
Fleming Island Florida 32003
Please call the office a\ 904-264-3200 If you would Hke to pay by credit card.

Affidavit attached to this invoice.

Please pay from this Invoice. Email for inquiries or questions - legal@claytodayonline.com. Thank you for your business.

CLAY
TODAY 
PUBLISHER AFFIDAVIT
PUBLISHER AFFIDAVIT CLAYTODAY
Published Weekly Plcming island, Plorida
STATE OF FLORIDA COUNTY OF CLAY:
Before the undersigned •uthority personally appeared II ugh Osteen, who on oath says that he is the publisher of
the "Clai• Todar" a newspaper published weekly at l•lcming Island in Clay County, 111ori<l•; that the attached copy of
•,kcrtiscment
Being a !..,,gal Notice

In the matter of Notice of Qualifying Period for Candidates for the Board of Supervisors

LEGAL: 200298

Was published in said newspaper i11 the is?ucs:

5/14/2026

Affiant Further sai•s that said "Clay Tod•)"' is a newspaper published at Fleming Island, in said Clar Count); Florida, and that the said newspaper Has heretofore been continuously published in said Clay County, Florida, Weekly, and has been entered as Periodical material matter at the post
Of/ice in Orange Pack, in said Clar Count); Florida, for period of one year nest proceeding the first public·,,tion of the attached cop)' of ad\'crtisemcnt; and nffinnt fu,1her sap that he has ncithe, paid nor pmmisc<l an)' person, firm or corporation any discount. rebMc, comnlission or refund for the purpose of securing this ad1·cctisement for publicatio1t in the said newspaper.

S,rnrn to me and subscribed before me 05/14/2026

NOTICE OF QUALIFYING PERIOD FOR CANDIDATES FOR THE BOARD OF SUPERVISORS OF
THE ROLLING HILLS COMMUNITY DEVELOPMENT DISTRICT
??l??d????bfuf?:no???1??s?:???rll,,'i??? Rolling Hills Community Oeve\opmon\ Oislrio\ will commence al noon on Juno 81 2026, and close al noon on Juno 12, 2026. candidates
???·??? f??:::,???r8ore1?,r::?i/!'J?? 500 N. Orange Ave., Green Covo Springs. FL 32043 Phone (904) 269-6350. All candidates shall quality fat individual seats In accordance with Secllon 99.061, flor1da Statutes, and must also be a 'qua1med elec\o!" o{ \he Ols\licl, as denned In Section 190.003, Florida Statutes. A
:1u?????0?l0?1???!rf807r?e0???,?1
a legal resident ol the State or Florida and ol
the District, and Who ls registered to vote with the Clay County SupolVisor or ElecUons. Cam• paJgns shall be conducled In accordance with Chaplet 106, Florida Statutes.
The ROIiing Hms Community Development Dis-
\tlct has lhree (3) seals up for election, speclfi· cally seals 2, 4, end 5,Each seat carries a lour• year term or office. EJecllons are nonpartisan and will be held at the same Urne as the general election on No11embo1 3, 20261 and In the man•
ner prescribed by faw ror general elecUons.
For additional ln!ormatlon. please conlacl the E!1uf1iiiQ?u?ubW?I.??E?t:r2i526 tn Clay Counly's Clay Today newspaper

(l{JJIIUll®WAYHB
?-..?UmuTn?_,.,I.?.,.
NOTARY PUBLIC, STATE OF FLORIDA

3513 US H\'VY 17 Fleming Island FL 32003
Telephone (904) 264-3200
f,',\X (904) 264-3285
E·i\lail: lcgal@daytodaronlinc.com Christie Warne christic@ustecnmedi,1group.com
CLAY
TODAY

Clay Today
3513 US Hwy 17
Fleming Island, FL 32003 904-264-3200

BILL TO
Sarah Sweeting
Rolling HIiis CDD c/o GMS LLC 475WTOWN PL
#114
SAINT AUGUSTINE, FL 32092
INVOICE

Invoice Number: 2026-315902 invoice Date: 5/28/2026 Due Date: 6/27/2026

Adverllser
Rolling Hills CDD c/o GMS LLC

Customer ID
21847

Invoice Notes	PO#	Pub,	Issue	Year	Adlllle	Ad Size	Color	Ad Inch	Net	
Legal # 200456	Nollce of Audit Committee MeeUng June 9, 2026	CT - Clay Today	May 28	2026		Column Inch	Black & While	4.8000	$50.40	
										
Total:									$50,40	

Please mall payments to:
Osteen Media Group 3513 US Hwy 17
Fleming Island Florida 32003

Please call the office at 904-264-3200 II you would like to pay by credit card.

Affidavit attached to this invoice.

Please pay from this invoice. Email for inquiries or questions - legal@claytodayonllne.com. Thank you for your business.

CLAY
TODAY 
PUBLISHER AFFIDAVIT
PUBLISHER AFFIDAVIT CLAY TODAY
Published Weekly
rlcming Island, Florida
STATE OF FLORIDA COUNTY OF CLAY:

llcfore the undersigned authority personally appeared Hugh Osteen, who 011 oath says that he is the publisher of the "Clay Today" a newspaper published weekly at Fleming Island in Clay County, Florida; that the attached copy of adwrtiscment
lleing a Notice of Audit Commillce 1\-!ceting

In the matter of June?, 2026

LEGAL: 200456

Was published in said newspaper in the issues: 5/28/2026

Affiant Further says that said "Clai• Today" is a newspaper published at Fleming Island, in said Clay County, Flori<la, and that the said newspaper Has heretofore been continuously published in said Clar County, Florida, Weekly, and has been entered as Periodical material matter at the post
Office in Orange Park, in said Cla)' County, Florida, for period of one )'Car next proceeding the first publication of the attached cop)' of adl'ertisemcnt; and affomt further says that he has neither paid nor promised M)' person, firm or corporation any discount, rebate, commission or refund for the purpose of securing this nd\'ertisement for publication in the said newspaper.

Sworn to me and subscribed before me 05/28/2026

ROLLING HILLS COMMUNITY DEVELOPMENT DISTRICT NOTICE OF AUDIT COMMITTEE MEETING
The Audit Committee meeting of tho Board of Supor,lsors ("Board') ol Iha Rolllng Hills Com-munily Development Olstricl ('Dlslrlcr) will hold an Audit Committee meeting on Tuesday, June 9, 2025, at 6!00 p.m. al lhe Rolling Hills Amo-oily Center, 32 f 2 Bradley Creek Parkway, Green Cove Springs, Florida 32043. Immediately fol-lowing ,.,;11 be lhe Regular Meellng, A copy of Iha agenda may b<l obtained at the offices of the g:??.?tnt8,er:i1i0	?r:c??e??r? 114, St. Auguslino, Florida 32092, Ph: (904) 940-5850 ('Oislrlcl Manager's Olfice"}, during normal buslness hours.
Toa mealing Is open to Iha public and wiU be
conducted In accordance wilh the provisions of Florida law. The mealing may be cooLinued lo
?.i?:?•.'/7/,????1r?;???ir::1n:eeit??lo?: when Board Supervisors or District Staff may par\lclpale by speaker telephone.
Any parson requiring special ae<:ommodallons at the meeting because of a disabllily or physi-cal Impairment should conlact the District Man-ager's Office at least forly-elghl (48) hours prior lo the meeting. ir you are hearing or speech Impaired, please contact lhe Florida Relay Ser-vice by dialing 7-1-1, or 1·800-955·8771 {TTY) I 1-800-955-8770 jVolca), for aid In contactlng lhe District Managers Office.
Any person who decides lo appeal any decision made by the Boatd wilh respect lo any mailer considered at the meeting ts advised Iha! per• son will need a record of ptoceedings and lhal accordingly, Uie person may need lo ensure Iha! a verbatim record of Iha proceedi';f,s Is made,
::?t?8c???P??ti1?ft,.':,".?.t ence upon Marilee GIies
District Manager
Legel 200456 Pubtfshed 5/28/2026 In Clay County's Clay Today newspajl<)r

vf\l,)? _' .-+-.-

-.f	\  f	<.-,.am&11BUl\111Am
<::/-bl.I.. \Ne? ??? 
NO'J'i\RY PUBLIC, STATE OF FLORIDA

3513 US ll\VY 17 Fleming Island FL 32003
Telephone (904) 264-3200
FAX (904) 264-3285
E-?fail: lcgal@ch1ytodayo11li11c.com Christie Wnr11c christic@ostce11medbgroup.com
GFL Environmental 26777 Central Park Blvd Suite 255
,-,=.-,,?..,'--,.mc-c-,-c-c,,,--c-I,' Southfield MI 48076

P: (904) 760-5880
Page 1 of 1

DUE DATE:
Due Upon Receipt

CURRENT

31 - 60 DAYS

61- 90 DAYS
OVER 90 DAYS	ACCOUNT TOTAL	I TOTAL. INVOICE

$1,062.05 1
$1,062.05
$0.00
$0.00
$0.00	$1,062.05	.	

Please return bottom portion with your payment. Include customer and invoice numbers on check or money order.

GFL Environmental 26777 Central Park Blvd Suite 255
Southfield MI 48076
P: (904) 760-5880
CUSTOMER#: INVOICE#: INVOICE DATE:
TOTAL AMOUNT DUE:

UG103664 UG0000197648 04/19/2026
$1,062.05
DUE DATE: Due Upon Receipt AMOUNT OF REMITTANCE:
1$

PLEASE REMIT PAYMENT TO:

19733809-761-1 1 1 *""*''**''AUTO"MIXED AADC 270
1 I1• 111111111•111•1 1• 111111I1,,11I•I1•IIIIII h•1 • 111I1111.1.,1111
ROLLING HILLS COD ROLLING HILLS
5385 N NOB HILL RD SUNRISE FL 33351-4761

•l•111111111111111111•11111111111h•111111•111lllll11l1111111IIII
GFL ENVIRONMENTAL PO BOX 555193
DETROIT Ml 48255-5193

00555193UGOOD019764800103664000000001062052
Optional Payment Methods
eBilling:
Invoices in an Instant! Enroll in eBilling at www.gflenv.com and click My Account. No fees apply when paying through this
method and your statement is always ready! Choose to enroll in automatic payments or pay 011 demand. Visa, American Express, Mastercard and Discover are accepted.
Pay-By-Phone:
Call the number al the front of invoice and have your customer and invoice number ready. Visa, American Express, Mastercard and Discover are accepted.

Billing Rights Summary
If you think your bill is incorrect, or if you need more information about the details of your bill, please contact us at the number listed on the front of your bill or email. We must hear from you no later than 60 days from the date of your bill on which the eIror occurred. Your bill shall be deemed correcl unless disputed within 60 days from receipt.
Late Fees & Service Fees
To avoid late fees and service interruptions, payments must be received by the due date except as may be otherwise provided by written contract. GFL Environmental reserves the right to charge service-related fees associated with but not limited to the followi11g: setup fees, early termination fees, container return fees, etc.
Electronic Funds Transfer Notice
If you pay by check, it will be converted into an "Electronic Funds Transfer" (EFT), a process in which your financial institution is eleclronically instructed to transfer funds from your account to ours in lieu of processing the clmck. By sending your completed check to us, you authorize us to use the account information therein to create an EFT tor the amount indicated on the check.
If the EFT cannot be processed for technical or other reasons, you authorize us to process an image replacement document, dratt, or copy of your check.
Cancellation Policy and Proration Policy
The customer must provide written notice of cancellation via certified mail al the address on lhe flont of your bill. There will be no proration of billing and you will not be entitled to a refund if service is canceled during a billing cycle. You will remain responsible for all charges, fees and taxes through the end of lhe billing cycle (including the period belween the notice of termination and the end of lhe current billing cycle). This provision will not apply ii it is contrary to a current franchise agreement, municipal contract, or other written contract applicable to this account or is otherwise prohibited by law.
Insufficient Funds Notice
If your check is returned for insufficient or uncollected funds (NSF), your signature on your check gives us peIrnissio11 lo debit your checking account electronically for the uncollected amount. Payment by check constitutes yot11 acceptance ot lhese terms. For each returned check a fee will be assessed on your next billing equal to the maximum amount permitted by slate law.

PLEASE PRINT ONLY NEW ADDRESS INFORMATION BELOW. THANK YOU.
Address Change(s) ivl/1II u,1(, 1\I H11 :1 ,,:; (i1,11 YI I 11-11111 I1,Ir,1\1,11,, ;1 1Nii :1 111 H ,: ,1, :,. I I

GFL Environmental 26777 Central Park Blvd Suite 255
Southfield Ml 48076

P: (904) 760-5880

CUSTOMER#: INVOICE#: INVOICE DATE:
TOTAL AMOUNT DUE: REF/PO#:

UG103664 UG0000200114 05/19/2026
$2,124.10
Page 1 of 1

DUE DATE:
Due Upon Receipt
DATE	DESCRIPTION	REFERENCE	RATE	QTY	AMOUNT	
	(0000)					
5/19/26	CLAY COUNTY FRAN FEE 16.3% at 16.300% on $6.50				$1.06	
	SITE TOTAL
(0001)
ROLLING HILLS CDD
3212 BRADLEY CREEK PKWY, GREEN COVE SPRINGS FL				$1.06	
	Serv #001 COMM FL WASTE PERM SYD					
5/19/26	TRASH STANDARD SERVICE
Jun 01/26 - Jun 30/26		$571.87	1.00	$571.87	
5/19/26	FUEL SURCHARGE				$334.83	
5/19/26	CLAY COUNTY FRAN FEE 16.3% at 16.300% on $906.70				$147.79	
	SITE TOTAL				$1,054.49	
	(0000)					
5/19/26	ADMIN FEE	SC332069			$6.50	
	SITE TOTAL				$6.50	
Notes:						
Due to increased costs, your next invoice may reflect a price increase. Your account is currently past due. Please remit payment today.	To pay your invoice online, please visit
us at: www.gflenv.com/ pay-my-bill/					

	
CURRENT
$1,062.05
31 • 60 DAYS
$1,062.05
61 • 90 DAYS
$0.00
OVER 90 DAYS	ACCOUNT TOTAL
$0.00	$2,124.10	.
TOTAL INVOICE
$1,062.05 1

Please return bottom portion with your payment. Include customer and invoice numbers on check or money order.

GFL Environmental 26777 Central Park Blvd Suite 255
Southfield Ml 48076

P: (904) 760-5880

CUSTOMER#:	UG103664
INVOICE#:	UG0000200114
INVOICE DATE:	05/19/2026
TOTAL AMOUNT DUE:	$2,124.10

DUE DATE: Due Upon Receipt AMOUNT OF REMITTANCE:
1$	

PLEASE REMIT PAYMENT TO:

19965997-761-1 1 1 """'"'"AUTO"MIXED AADC 270
•l•l••1111llll1ll1l1lh•1•lll1l1l1l1l,ll11l1l11l11llnl11lilll•11
ROLLING HILLS COD ROLLING HILLS
5385 N NOB HILL RD SUNRISE FL 33351-4761

1I11111I1•1111•111III11III111111111111111IIIIh1111.111,111111111
GFL ENVIRONMENTAL PO BOX 555193
DETROIT Ml 48255-5193
00555193UGDOD020011400103664□□□□□□□□1062050
Optional Payment Methods
eBilling:
Invoices in an Instant! Enroll in el3illing at www.gnenv.com and click My Account. No fees apply when paying through this
method and your statement is always ready! Choose to enroll in automatic payments or pay on demand. Visa, American Express, Mastercard and Discover are accepted.
Pay-By-Phone:
Call the number at the front of invoice and have your customer and invoice number ready. Visa, American Express, Mastercard and Discover are accepted.

Billing Rights Summary
If you think your bill is incorrect, or if you need more inlorrnation about the details of your bill, please contact us al the number listed on the front of your bill or email. We must hear lrom you no later than 60 days from the date of your bill on which the error occurred. Your bill shall be deemed conecl unless disputed within 60 days from receipl.
Late Fees & Service Fees
To avoid late fees and service interruptions, payments must be received by the due date except as may be otherwise provided by wril1en contract. GFL Environmental reserves the right lo charge service-related lees associated with bu! not limited lo the following: setup fees, early termination fees, container return lees, etc.
Electronic Funds Transfer Notice
If you pay by check, it will be converted into an "Electronic Funds Transfer" (EFT), a process in which your financial institution is electronically instructed to transfer funds lrom your account lo ours in lieu of processing the check. By
sending your completed check to us, you aulhorize us to use !he account information therein lo create an EF r for the amount indicated on the check.
II the EFT cannot be processed for technical or other reasons, you authorize us lo process an image replacement document, draft, or copy of your check.
Cancellation Policy and Proration Policy
The customer must provide written notice of cancellation via certified mail at the address on the front of your bill. There will be no proration of billinD a11d you will not be entitled lo a refund ii service is canceled during a billinrJ cycle. You will remain responsible for all charges, fees and laxes through lhe end ol the billing cycle (including the period between the 11otice of termination and the end of the current billing cycle). rhis provision will not apply ii it is contrary to a current franchise agreement, municipal contract, or other written contract applicable to this account or is otherwise p1ohibiled by law.
Insufficient Funds Notice
If your check is returned for insufficient or uncollecled funds (NSF), your signature on your check gives us permission lo debit your checking account electronically for the uncollected amount. Payment by check constitutes your acceptance of these terms. For each returned check a fee will be assessed on your next billing equal lo the maximum amount permitted by stale law.

PLEASE PRINT ONLY NEW ADDRESS INFORMATION BELOW. THANK YOU.
Address Change(s) ivli111 11,1<; 1,11111u : ;:;  <11,11 Y I I 1v,i111 1w:  1\1,11 i: ;: 1 :v11 :1 1,11r ,: ,1 : ,: , I l

(
I >JHnlt: i\J11111ht;1

Sign up to pay online or go paperless Visit: http://hdsupplyfacilities.billtrust.com
Login Token: SGF VZD PML

PO B	509058	San Die o CA 92150-9058 Terms: Net 30 Days	.
ox	•	g	'	A late charge of $2.00 or 1.5% per month (18% per year) Is
charged on past due invoices.

Page 1 of 1
Credit/Account Information
800/798-8888, FAX 800/930-4930
Invoice payments made by credit card or other fee-bearing
payment methods may result in a processing fee.  ?,n-v,_o_f?-.e-D-,-.te-·•·•?•·-;-ttn-j?''..ti?Jt?J?=Itt?>??i-::?·:•-..t?i

•

Ship To:

ROLLING HILLS COD 475 W Town Pl, STE 114
SAINT AUGUSTINE FL 32092-3648
ROLLING HILLS COD FREDDIE OCA
3212 BRADLEY CREEK PKWY
GREEN COVE SPRINGS FL 32043-7060

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

For proper credit to your account, please do not staple check to remittance form.
Please return this portion with payment.
Thank you for your order.

18824954
ROLLING HILLS COD 475 W Town Pl, STE 114
SAINT AUGUSTINE FL 32092-3648
Invoice Number: 9249554175
Amount Due:	 115.27 Date Due:	06/25/2026

Amount Paid:		

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

Mail To:

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

1 0 0018824954 9249554175 000000000011527 3
Friday, June 5, 2026 at 11:24:06 Eastern Daylight Time

Subject: Check request
Date:	Friday, June 5, 2026 at 9:53:34 AM Eastern Daylight Time
From:	Rolling-Hills Manager
To:	Patti Powers

Patti
Can I please get a check for $300 for Mark Johns. He is pe1forming next Friday. You already have his W-9. Please mail to Rolling Hills. Thank you. Have a great weekend.

Freddie Oca Operations Rolling Hills
(904) 531-9236 Cell: 904 338-5723

1 of 1

	MAKE CHECK PAVABI E10'	

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

ADDRESSEE
1s incorrect and indkate change? on reverse side

ROLLING HILLS COD
FREDDIE OCA ( Riverside Management 3212 Bradley Creek Pkwy
Green Cove Springs, FL 32043

00000000068777001000000037476100000010250029
ACCOUNT NUMBER	DATE	BALANCE
718674	5/20/2026	$1,025.00

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

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

ROLUNG HILLS COD	3212 BRADLEY CREEK PKWY, GREEN COVE SPRINGS, FL	ST AUGUSTIN
Invoice Due Date 6/18/2026	Invoice	2164371	PO#							

Invoice Date	
Description	
Quantity	
Amount	
Tax	
Total		

5/19/2026	Water Management - Monthly	$1025.00	$0.00	$1025.00

Inspected all ten ponds and treated for algae and shoreline weeds. Will return to spray the rest of the grasses due to the wind speed picking up today. Please contact me with any questions or concerns. Results in 7-10 days,
Thanks!

Please provide remittance information when submitting payments,	Credits	$0.00
otherwise payments will be applied to the oldest outstanding invoices.
Adjustment	$0.00

AMOUNT DUE							
Total Account Balance including this invoice:	$3075.00	I  This Invoice Total:	$1025.00
Click the "Pay Now" link to submit payment by ACH
Customer#:
Portal Registration#: Customer E-mail(s): Customer Portal Link:
718674
24822364
OPS@RMSNF.COM,rhmanager@rmsnf.com www.lakedoctors.com/contact-us/
Corporate Address
4651 Salisbury Rd, Suite 155
Jacksonville, FL 32256
Set Up Customer Portal to pay invoices online, set up recurring payments, view payment history, and edit contact information
poolsure<' j,;
AN	AauAsoL COMPANY'-...
1707 Townhurst Dr.
Houston TX 77043
(800) 858-POOL (7665)
www.poolsure.com

Invoice		Date	4/15/2026 Invoice#  131295635092

Bill To	
Rolling Hills CDD
3212 Bradley Creek Blvd. Middleburg FL 32043	
I THANK YOU FOR YOUR BUSINESS!	

Item ID
115-300
160-050	Item
Bleach Minibulk Delivered
Pool Acid bulk by Gallon	Quantity
280
15	Units
gal
gal	Rate
$3.35
$3.50	Amount
$938.00
$52.50	

Subtotal	$990.50	
Tax	$0.00	
Total	$990.50	
Amount Paid/Credit Applied	$0.00	
Balance Due	$990.50	

Click Here to Pay Now

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1 of 1
Invoice		Date	4/15/2026 Invoice#  131295635093

1707 Townhurst Dr.
Houston TX 77043
(800) 858-POOL (7665)
www.poolsure.com
Terms Due Date PO#
Delivery Ticket # Delivery Date Delivery Location

Net 20 S/S/2026

Sales Order #1357348 4/15/2026
Rolling Hills COD Splash
.	?--_-_-_-_-_-..:;-,...-_-_-_-_-_-_-_-C_-u_s-t_o?m_e-_r#-_-_-_-_-_-_-_-_,-1_3-R_O-L_0-2_5-_-_-_-_-_-_-_-_-_-_-_-_-_-_-_-:,_-_---.?
Bill To

I THANK YOU FOR YOUR BUSINESS!	

Item ID
115-300
160-050
Fuel Surcharge	Item
Bleach Minibulk Delivered
Pool Acid bulk by Gallon Fuel/EFS	Quantity
250
30
1	Units
gal gal
ea	Rate
$3.35
$3.50
$55.00	Amount
$837.50
$105.00
$55.00	

Subtotal	$997.50	
Tax	$0.00	
Total	$997.50	
Amount Paid/Credit Applied	$0.00	
Balance Due	$997.50	

Click Here to Pay Now

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1 of 1
poolsure<<
!.>>
Invoice		Date	5/20/2026 Invoice#  131295635604
AN	AauAsoL COMPANY'--.J
1707 Townhurst Dr.
Houston TX 77043
(800) 858-POOL (7665)
www.poolsure.com

I THANK YOU FOR YOUR BUSINESS!

Item ID
115-300
Fuel Surcharge	Item
Bleach Minibulk Delivered
Fuel/EFS	Quantity
300
1	Units
gal
ea	Rate
$3.35
$55.00	Amount
$1,005.00
$55.00	

Subtotal	$1,060.00	
Tax	$0.00	
Total	$1,060.00	
Amount Paid/Credit Applied	$0.00	
Balance Due	$1,060.00	

Click Here to Pay Now

111111111111111I IllIII IllIll
1 of 1
Invoice		Date	5/20/2026 Invoice#  131295635621

1707 Townhurst Dr.
Houston TX 77043
(800) 858-POOL (7665)
www.poolsure.com
Terms Due Date PO#
Delivery Ticket # Delivery Date Delivery Location

Net 20
: 6/9/2026

Sales Order #1357746 5/20/2026
Rolling Hills CDD Splash
,	?--_-_-_::_-_-_,--,--_-_-_-_-_-_-:_-_C-u_s-_to-_m-:e_r-#_-_-_-_-_-_-_-_:-:_13-_RO-_L-0_25-_-_-_-_-_-_-_-_-_-_-_-_-_-_-_-_-_-_,?
Bill To	Ship To

I THANK YOU FOR YOUR BUSINESS!	

Item ID
115-300
160-050
Fuel Surcharge	Item
Bleach Minibulk Delivered Pool Acid bulk by Gallon
Fuel/EFS	Quantity
300
15
1	Units
gal gal
ea	Rate
$3.35
$3.50
$55.00	Amount
$1,005.00
$52.50
$55.00	

Subtotal	$1,112.50	
Tax	$0.00	
Total	$1,112.50	
Amount Paid/Credit Applied	$0.00	
Balance Due	$1,112.50	

Click Here to Pay Now

111111111111111I IIIIIIIIIIll
1 of 1
poolsu??

'PO#
Finance Charge		Date	5/31/2026 Invoice #  131295635771
3EAQUASOL
111iii tt I
1707 Townhurst Dr.
Houston TX 77043
Customer#	·.13ROL025

Bill To	
Rolling Hills CDD
3212 Bradley Creek Blvd. Middleburg FL 32043	

Item	Description	Amount	
FinChrg	Finance Charge on Overdue Balance Invoice, Due Date, Amount	$25.49	
	#131295635092, 5/5/2026, $990.50		
	#131295635093, 5/5/2026, $997.50		

Click Here to Pay Now

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Total Amount Due
$25.49
$25.49

1 of 1
Riverside Management SetvJoes, lno
475 West Town Place
Suite 114
St, Augustine, FL 32092

Bill To:
Rolllng HIils ODD
476 West Town Plaoe
Suite 114
SI. Augustina, FL 32092
Invoice

Invoice#: 605 Invoice Date: 5/14/2026
Due Date: 5/14/2026
Case:
P.O. Number:

srfc/AL	b vb?Ts
I- '512-DO ·- 3SD	? L{C,4oD
$ 'JOO .o-u
·rACILI f:}	fY\ ft1N'1
- Cji 2...D'D ·- r230-- _, ,1?00 t:.
?	JS72,o?
i erA,le	(v\{'ilN 'I°
- 5 t '2.-0 0	.- ']  2-D - '-I 0 O{) 0
,sit Jo<l,2	,0 'L
oPc
f-..()---r,NG ..r uff1,.,1 c.s·
I - 5 7 2 o u - > 3.0	• 15° 2-ot:i a
Jt	35	/, 3 ?

Total	$4,986.06

Payments/Credits		$0.00 Balance Due	$4,988.06

RMS			ROLLING HILLS COMMUNITY DEVELOPMENT DISTRICT MAINTENANCE BILLABLE HOURS
FOR THE MONTH OF APRIL 2026	
Date	Hours	Employee	Description	
4/2/26	2	R.A.	Keys missing for locked lower bathroom door, manually forced lock open to gain access,	
			removed and replaced door lock set with a commercial grade lock set	
4/3/26	2.9	R.A.	Used old picket to template new railing picket, marked and cut out picket shapes, sanded	

4/6/26	
8.28	c.w.	and routed edges, picked up supplies
Collected materials to replace pickets on fence, painted and replaced pickets, drilled holes	
			in bottom of trash receptacle to drain, smoothed dirt on volleyball court from kids digging,	
			straightened and organized all pool deck and patio furniture, removed debris from parking lot,	
			ball courts, pool deck, roadways and waterways, checked and changed all trash receptacles,	
			emptied and restocked dog waste receptacles	
4/10/26	4	R.A.	Changed out handles for lower elevator door until spare handle could be ordered, checked	
			facility for doors Iha! need re-keying, started re-keying door locks to one master key for	
			maintenance access, verified all rental area doors keyed to one master rental key	
4/10/26	4.23	c.w.	Repined door key cylinder, removed debris from pool deck, ball courts and roadways,	
			checked and changed all trash receptacles, emptied and restocked dog waste receptacles	
4/13/26	3.3	R.A.	Re-keyed all but two maintenance doors to a master maintenance key at manager's	
			request	
4/13/26	5.83	c.w.	Continued to repln door cylinders, cut trees blocking sidewalks, removed debris from all	
			waterways, roadways, pool deck, courts and around amenity center, checked and changed	
			all trash receptacles, emptied and restocked dog waste receptacles	
4/14/26	3	R.A.	Picked lock with lost key In order lo re-pin for new master key, finished re-keying remaining	
			three maintenance area doors to master maintenance key	
4/17/26	3.32	c.w.	Straightened and organized all pool deck and patio furniture, removed debris from parking lot,	
			ball courts, pool deck, roadways and waterways, checked and changed all trash receptacles,	
			emptied and restocked dog waste receptacles	
4/20/26	5	R.A.	Replaced damaged picket for fence at back pool bathrooms, measured, cut and Installed fence	
			panels for bracing, Installed second row or fencing with vertical bars staggered and bolled to first	
			row of fencing, plasma cut women's pool bathroom latch to expand port for deadbolt latching,	
			cleaned up burs and re-Installed, locked both rear bathroom until repairs can be completed,	
assessed damage to rear bathrooms, will make repairs on future dale, picked up supplies 4/20/26	8.17	c.w.	Installed fence panels for extra security, cut door latch for deadbolt to fit, touched up fence paint,
drilled hole for lock on gate, straightened and organized pool deck and patio furniture, removed debris around pool deck, checked and changed all trash receptacles, emptied and restocked dog waste receptacles
4/24/26	5	R.A.	Located studs in male pool bathroom, cut drywall to access area between studs, measured
and cut two by four strapping to fit between studs to support bathroom divider brackets, installed strapping and cleaned area, moved spare fence panels and disposed of them, removed debris from pool pack area, back filled hole from broken sprinkler head after repair, cleaned up golf cart, picked up supplies

ROLLING HILLS
MAINTENANCE BILLABLE PURCHASES

Period Ending 5/05/26

DISTRICT	DATE	SUPPLIES	?	EMPLOYEE	
RH					
ROLLING HILLS					
	3/11/26	Video Game Truck	500.00	F.O.	
	3/30/26	Water	14.95	F.O.	
	4/6/26
4/6/26	55 Gallon Trash Bags 40cl
White Paint	29.87
24.13	c.w.
c.w.	
	4/6/26	3" Brush	10.89	c.w.	
	4/6/26	Klsi Monthly Access System	227.70	F.O.	
	4/15/26	Water	25.00	F.O.	
	4/15/26	Cleaner	12.63	F.O.	
	4/15/26	Trash Bags	20.68	F.O.	
	4/15/26	Dawn Spray	14.93	F.O.	
	4/15/26	Frebreze	11.48	F.O.	
	4/16/26	Sirius Radio	37.89	F.O.	
	4/16/26	Soap Dispenser	55.18	F.O.	
	4/16/26	Doggle Bags	51.16	F.O.	
	4/16/26	Gym Wlpes 4pk	108.73	F.O.	
	4/17/26	LunchMeetfng	33.38	F.O.	
	4/20/26	Plumbing Services	258.75	F.O.	
	4/24/26	5/8 2'x2' Drywall Panel	8.72	R.A.	
	4/24/26	1/2 2'x2' Drywall Panel	8.72	R.A.	
	4/24/26	T-Knlves Pack Drywall	5.67	R.A.	
	4/24/26	Stain Dark Walnut	12.40	RA	
	4/24/26	1 Gallon Joint Compound	12.41	R.A.	
	5/4/26	Nonsag Sealant	10.32	RA	
	5/4/26	Paint for Rear Bathrooms	40.34	RA	
			
TOTAL  $11535.91 		

■
Invoice

SO	T FITNESS REPAIR
14476 Duval Place West #208
Jacksonville, FL 32218
(904) 683-1439
Office@SoutheastFitnessRepair.com

107123	01/09/2026	TM unit is not working,
Completion Notes: Ran calibration passed calibration test Noticed drive motor cable showed ware
Need to replace if it acts up again		
Job Charges	Qty	Rate	Total	
Diagnostic	1.00	$80.00	$80,00	
Diagnostic Visit				
Travel <60 miles	1.00	$95,00	$95,00	
Job Subtotal			$175.00	
Job Total			$175.00	

Signed By:	Signed By:	IFreddy Oca

Total Due:	$175.00
Friday, June 5, 2026 at 11:24:26 Eastern Daylight Time

Subject: refund check
Date:	Friday, June 5, 2026 at 9:55:47 AM Eastern Daylight Time
From:	Rolling-Hills Manager
To:	Patti Powers

Patti
Can you please mail out a refund check to Erica Wells for $75.00. This was for a rental. The address is 3394 Ridgeview Dr Green Cove Springs 32043	Thank you

Freddie Oca Operations Rolling Hills
904 531-9236 Cell: 904 338-5723

1 of 1
Rolling Hills
Utility Schedule

Clay County Utility Authority

NEW ACCT#	Account#	Service Address	May-26	
A00014425	00244868	3212-1 Bradley Creek Pkwy- Reim	$	164.24	
A00014426	00244869	3212-2 Bradley Creek Pkwy- Reim	$	
A00015008	00253042	3212-3 Bradley Creek Pkwy Irr	$	1,319.82	
A00015287	00256584	3215-2 Bradley Creek Pkwy- Irr	$	1,328.65	
A00015577	00260347	3212-4 Bradley Creek Pkwy-Residents Club	$	453.47	
			$	3,266.18	

Vendor#16
001.320.53800.43100	
$	2,812.71	
001.330.57200.43100	$	453.47	
	$	3,266.18	
Account Summary:	Thank you for keeping your account current!
0 8

3176 Old Jennings Road, Middleburg, FL 32068-3907
Previous Statement Balance
Payments Current Charges Due 06/22/2026
Total Amount Due
-$1,077.98
$0.00
$164.24
-$913.74

?

JUN  JUl  AUG SCP OCT NOV 0((  JAN  f[6	MAR APR  I/AV JUN

Read Dates: 04/30/26 - 05/28/26	Days: 28
Meter
91332609
Previous Read
8,594,334
Current Read
8,594,334

Water Quality Reports are sent by email, online at www.dayutility.org/community/water-quality-safety/,or at our office. To receive a copy by mail, contact 904-272-5999.
_ _ _ _ _ ..   _ _..
_..
_ _	_f!E!?a_i_n_t_h_i?ROr_t)<_>n _fc_:>!_'l?ll??E!c:c_:>???·- _ _  .	.. _  _ . .. _  _ _
Please return bottom portion along with your payment to Clay County Utility Authority.

3176 Old Jennings Road Middleburg, FL 32068-3907
Bill Date: Due Date:
Account Number: Service Address:
06/01/26
06/22/26
A00014426
3212-2 Bradley Creek Pkwy Reclaimed Irrigation,
Green Cove Springs

Donate to Lend a Helping Hand Program:
□ $1 □ $5 □ $10 □ Other_

AY10601B 2000000550 22/1

ROLLING HILLS CDD C/O GMS-SF, LLC 5385 N NOB HILL RD
SUNRISE FL 33351-4761
Total Amount Due	-$913.74

111111111111I••11II•11111111I111•11hIII1111111111111III1111111••
CLAY COUNTY UTILITY AUTHORITY 3176 OLD JENNINGS ROAD MIDDLEBURG, FL 32068-3907

0A00014426 0000091374 062226 1 0 9

Visit	
Call 904.272.5999 to use our automated phone service. We accept credit, debit or eCheck payments.		Visit the cashier's office, drive-thru or drop box located
at:
Clay County Utility Authority 3176 Old Jennings Road Middleburg, FL 32068	
www.clayutility.org/myaccou		Clay County Utility Authority		
nt/default.aspx to make a		3176 Old Jennings Road		
one-time payment or sign into		Middleburg, FL 32068		
your account.				

LEND A
HELPING

c...,\.?.

{co½,

vJ::- »
PAYMENT ASSISTANCE
lend A Helping Hand provides water and sewer bill payment assistance to families and individuals struggling financially due to an emergency or financial hardship. This income-based program provides customers payment assistance with their past due balance, one time in a 12-month period.
Golden Opportunity provides our elderly and/or disabled customers on a fixed or limited income the ability to extend their payment date up to 21 days past the due date on their bill.
Fm more information visit:
www.clayutiIity .org/myservice/customer_assistanee_program.aspx

EXPLANATION OF CHARGES

Monthly Base Charge is the cost of maintaining the infrastructure that provides water, sewer and reclaimed services to your home or business.
Water Usage Charge is based on the amount of water used at the current rate per thousand gallons.

Sewer Usage Charge is based on the amount of water used at the current rate per thousand gallons and is capped at 10,000 gallons for residential customers without reclaimed service.
Reclaimed Water Usage Charge is based on the amount of reclaimed water used at the current rate per thousand gallons.

AWS Surcharge provides funding to assist in developing an Alternative Water Supply (AWS). An AWS is any sustainable water source that does not originate from the Floridan Aquifer.
Taxes are levied by some municipalities on services you use. It is collected by the utility and remitted to the municipality. For a current and complete list of rates and fees please visit www.clayutility.org and click on 'Rates and Financials'.

PROMPT PAYMENT IS APPRECIATED

Current charges are due by the due date printed on the bill. If payment is not received by the due date, the account will be considered past due, and the account will be subject to a late fee and disconnection.
WATER CONSERVATION

Clay County Utility Authority can provide you with information on saving water and money, including leak, pool and sod credits, suggested watering times, and water-wise landscaping. Please call our office at 904.272.5999 to schedule a free Water Conservation Assessment.
CONSUMER CONFIDENCE REPORTS (WATER QUALITY}

Consumer Confidence Reports are updated annually on July l't. These reports are available online at www.clayutility.org or upon request at our office.
Please include any mailing address changes on a separate enclosure and return with your bill stub and payment or visit us at www.clayutility.org
Account Summary:	Thank you for keeping your account current!

3176 Old Jennings Road, Middleburg, FL 32068-3907
Previous Statement Balance
Payments Current Charges Due 06/22/2026
Total Amount Due
$164.24
·$164.24
$164.24
$164.24
??

Facebook
CCUAFL

Reuse Base Charge
Total Current Charges
$164.24
$164.24

Read Dates: 04/30/26 - 05/28/26
Meter	Previous Read
68272411	7,391,465
Days:28 Current Read 7,391,465

Water Quality Reports are sent by email, online at www.clayutility.org/community/water-quality-safety/, or at our office. To receive a copy by mail, contact 904-272-5999.
	 .. A?t<!i!1.?h.i?p_C>rtj<>11fo_r_yC>t1?r?1:<>rcJ?.----·		_
Please return bottom portion along with your payment to Clay County Utility Authority.

Clay County Utiliity .Authority
3176 Old Jennings Road Middleburg, FL 32068-3907
Bill Date: Due Date:
Account Number: Service Address:
06/01/26
06/22/26
A00014425
3212 -1 Bradley Creek Pkwy Reclaimed Irrigation,
Green Cove Springs

Donate to Lend a Helping Hand Program: D $1 D $5 D $10 D Other_

AY10601B 2000000551 22/2

ROLLING HILLS CDD C/O GMS-SF, LLC 5385 N NOB HILL RD SUNRISE, FL 33351
If paid after due date the account is subject to $3.50 late fee.
Total Amount Due	$164.24

111111111111I1111II11•111111111111111l1II IIII1l11I111lI I1111I111I
CLAY COUNTY UTILITY AUTHORITY 3176 OLD JENNINGS ROAD MIDDLEBURG, FL 32068-3907

□A□□□14425 0000016424 062226 0 0 9

Visit	
Call 904.272.5999 to use our automated phone service. We accept credit, debit or eCheck payments.		Visit the cashier's office, drive-thru or drop box located
at:
Clay County Utility Authority
3176 Old Jennings Road Middleburg, FL 32068	
www.clayutility.org/myaccou		Clay County Utility Authority		
nt/default.aspx to make a		3176 Old Jennings Road		
one-time payment or sign into		Middleburg, FL 32068		
your account.				

,.,,,..,...	c?-..
LEND A	c.,"r,.;
HELPING HAND	e-?
PAYMENT ASSISTANCE
Lend A Helping Hand provides water and sewer bill payment assistance to families and individuals struggling financially due to an emergency or financial hardship. This income-based program provides customers payment assistance with their past due balance, one time in a 12-month period.
Golden Opportunity provides our elderly and/or disabled customers on a fixed or limited income the ability to extend their payment date up to 21 days past the due date on their bill.
For more information visit:
www.clayutility.org/myservice/customer _assistance_program.aspx

EXPLANATION OF CHARGES

Monthly Base Charge is the cost of maintaining the infrastructure that provides water, sewer and reclaimed services to your home or business.
Water Usage Charge is based on the amount of water used at the current rate per thousand gallons.

Sewer Usage Charge is based on the amount of water used at the current rate per thousand gallons and is capped at 10,000 gallons for residential customers without reclaimed service.
Redaimed Water Usage Charge is based on the amount of reclaimed water used at the current rate per thousand gallons.

AWS Surcharge provides funding to assist in developing an Alternative Water Supply (AWS). An AWS is any sustainable water source that does not originate from the Floridan Aquifer.
Taxes are levied by some municipalities on services you use. It is collected by the utility and remitted to the municipality.

For a current and complete list of rates and fees please visit www.clayutility.org and click on 'Rates and Financials'.

PROMPT PAYMENT IS APPRECIATED

Current charges are due by the due date printed on the bill. If payment is not received by the due date, the account will be considered past due, and the account will be subject to a late fee and disconnection.
WATER CONSERVATION

Clay County Utility Authority can provide you with information on saving water and money, including leak, pool and sod credits, suggested watering times, and water-wise landscaping. Please call our office at 904.272.5999 to schedule a free Water Conservation Assessment.
CONSUMER CONFIDENCE REPORTS (WATER QUALITY)

Consumer Confidence Reports are updated annually on July ist. These reports are available online at www.clayutility.org or upon request at our office.
Please include any mailing address changes on a separate enclosure and return with your bill stub and payment or visit us at www..clayutility.org
L-•-J

Account Summary:
Thank you for keeping your account current!

??!]

JUN  JUL  AUG  SfP  OCT  NOV  O[C  JAN  F£6  MAR APR  M>.Y JUN

Read Dates: 04/30/26 - 05/28/26

Days: 28
Meter
91332608
Previous Read
15,470,006
Current Read
15,944,746

Water Quality Reports are sent by email, online atwww.clayutility.org/community/water-quality-safety/,or at our office. To receive a copy by mail, contact 904-272-5999.
		f!E!?a_i!l_t_l'!l?_p_(!r_t)onf!)r_\'.(!ll??!:!<:c:>???---- 	 _ Please return bottom portion along with your payment to Clay County Utility Authority.

Clay County Utility Authority
3176 Old Jennings Road Middleburg, FL 32068-3907
Bill Date: Due Date:
Account Number: Service Address:
06/01/26
06/22/26
A00015287
3215 -2 Bradley Creek Pkwy Reclaimed Irrigation,
Green Cove Springs

Donate to Lend a Helping Hand Program: D $1 D $5 D $10 D Other_

AY10601B 2000000552 22/3

ROLLING HILLS COD C/O GMS-SF, LLC 5385 N NOB HILL RD SUNRISE, FL 33351
If paid after due date the ac<:aunt ii, subject to $3.50 late fee.
Total Amount Due	$1,328.65

11111111111I1111III•11111111I1111l1h1•1•1• 11111•111•1•1111111111
CLAY COUNTY UTILITY AUTHORITY 3176 OLD JENNINGS ROAD MIDDLEBURG, FL 32068-3907

OA00015287 0000132865 062226 0 0 4

Visit	
Call 904.272.5999 to use our automated phone service. We accept credit, debit or eCheck payments.		Visit the cashier's office, drive-thru or drop box located
at:
Clay County Utility Authority
3176 Old Jennings Road Middleburg, FL 32068	
www.clayutility.org/myaccou		Clay County Utility Authority		
nt/default.aspx to make a		3176 Old Jennings Road		
one-time payment or sign into		Middleburg, FL 32068		
your account.				

LEND A HAND
---co- .
PAYMENT ASSISTANCE
Lend A Helping I-land provides water and sewer bill payment assistance to families and individuals struggling financially due to an emergency or financial hardship. This income-based program provides customers payment assistance with their past due balance, one time in a 12-month period.
Golden Opportunity provides our elderly and/or disabled customers on a fixed or limited income the ability to extend their payment date up to 21 days past the due date on their bill.
For more information visit:
www.clayutility.org/myservice/customer_assistance_program.aspx

EXPLANATION OF CHARGES

Monthly Base Charge is the cost of maintaining the infrastructure that provides water, sewer and reclaimed services to your home or business.
Water Usage Charge is based on the amount of water used at the current rate per thousand gallons.

Sewer Usage Charge is based on the amount of water used at the current rate per thousand gallons and is capped at 10,000 gallons for residential customers without reclaimed service.
Reclaimed Water Usage Charge is based on the amount of reclaimed water used at the current rate per thousand gallons.

AWS Surcharge provides funding to assist in developing an Alternative Water Supply (AWS). An AWS is any sustainable water source that does not originate from the Floridan Aquifer.
Taxes are levied by some municipalities on services you use. It Is collected by the utility and remitted to the municipality.

For a current and complete list of rates and fees please visit www.clayutility.org and click on 'Rates and Financials'.

PROMPT PAYMENT IS APPRECIATED

Current charges are due by the due date printed on the bill. If payment is not received by the due date, the account will be considered past due, and the account will be subject to a late fee and disconnection.
WATER CONSERVATION

Clay County Utility Authority can provide you with information on saving water and money, including leak, pool and sod credits, suggested watering times, and water-wise landscaping. Please call our office at 904.272.5999 to schedule a free Water Conservation Assessment.
CONSUMER CONFIDENCE REPORTS (WATER QUALITY)
Consumer Confidence Reports are updated annually on July 1st. These reports are available online at www.clayutility.org or upon request at our office.
Please include any mailing address changes on a separate enclosure and return with your bill stub and payment or visit us at www.clayutility.org

C

3176 Old Jennings Road, Middleburg, FL 32068-3907
Account Summary:	Thank you for keeping your account current!

Previous Statement Balance	$1,349.62	
Payments	-$1,349.62	
Current Charges Due 06/22/2026	$1,319.82	
Total Amount Due	$1,319.82	

Potable Base Charge			$108.76	
Potable Water Usage - Tier 1	$1.88	74.7kGal	$140.44	
Potable Water Usage - Tier 2	$5.57	112kGal	$623.84	
Potable Water Usage - Tier 3	$7.21	53.47kGal	$385.52	
AWS Surcharge			$1.26	

Premise Visit Premise Visit
Total Current Charges
$30.00
$30.00
$30.00
$30.00
$1,319.82

JUN:  JUL  AUG  SEP  OCT  NOV  DEC  £,\N  rro MA.fl  APR  MAY  JUN:

Other Meter
Read Dates: 04/30/26 - 05/28/26

Days: 28
Meter
91663339
Previous Read
15,906,737
Current Read
15,958,602

Water Quality Reports are sent by email, online atwww.clayutility.org/community/water-quality-safety/, or at our office. To receive a copy by mail, contact 904-272-5999.
	 _	_l!E!?a_i!1_t_?i?_RC)r_tiCl11f<>!_'t()ll?r':!<=<>r??----  	  --------------
Please return bottom portion along with your payment to Clay County Utility Authority.

Clay County Utility _,l'\ut:hority
3176 Old Jennings Road Middleburg, FL 32068-3907
Bill Date: Due Date:
Account Number: Service Address:
06/01/26
06/22/26
A00015008
3212 -3 Bradley Creek Pkwy Irrigation, Green Cove
Springs

Donate to Lend a Helping Hand Program:
□ $1 □ $5 □ $10 □ Other_

AY10601B 2000000553 22/4

ROLLING HILLS COD C/0 GMS-SF, LLC 5385 N NOB HILL RD SUNRISE, FL 33351
If paid after due date the account is subject to $3.50 late tee.
Total Amount Due	$1,319.82

•11111111111I•111II1111111111I1111IhIII11111111111•1• •• 1•••1 •111
CLAY COUNTY UTILITY AUTHORITY 3176 OLD JENNINGS ROAD MIDDLEBURG, FL 32068-3907

0A□□□15008 0000131982 062226 0 0 2

Visit	
Call 904.272.5999 to use our automated phone service. We accept credit, debit or eCheck payments.		Visit the cashier's office, drive-thru or drop box located
at:
Clay County Utility Authority 3176 Old Jennings Road Middleburg, FL 32068	
www.clayutility.org/myaccou		Clay County Utility Authority		
nt/default.aspx to make a		3176 Old Jennings Road		
one-time payment or sign into		Middleburg, FL 32068		
your account.				

PAYMENT ASSISTANCE
lend A Helping Hand provides water and sewer bill payment assistance to families and individuals struggling financially due to an emergency or financial hardship. This income-based program provides customers payment assistance with their past due balance, one time in a 12-month period.
Golden Opportunity provides our elderly and/or disabled customers on a fixed or limited income the ability to extend their payment date up to 21 days past the due date on their bill.
For more information visit:
www.clayutility.org/myservice/customer_assistance_program.aspx

EXPLANATION OF CHARGES

Monthly Base Charge is the cost of maintaining the infrastructure that provides water, sewer and reclaimed services to your home or business.
Water Usage Charge is based on the amount of water used at the current rate per thousand gallons.

Sewer Usage Charge is based on the amount of water used at the current rate per thousand gallons and is capped at 10,000 gallons for residential customers without reclaimed service.
Reclaimed Water Usage Charge is based on the amount of reclaimed water used at the current rate per thousand gallons.

AWS Surcharge provides funding to assist in developing an Alternative Water Supply (AWS). An AWS is any sustainable water source that does not originate from the Floridan Aquifer.
Taxes are levied by some municipalities on services you use. It is collected by the utility and remitted to the municipality. For a current and complete list of rates and fees please visit www.clayutility.org and click on 'Rates and Financials'.

PROMPT PAYMENT IS APPRECIATED

Current charges are due by the due date printed on the bill. If payment is not received by the due date, the account will be considered past due, and the account will be subject to a late fee and disconnection.
WATER CONSERVATION

Clay County Utility Authority can provide you with information on saving water and money, including leak, pool and sod credits, suggested watering times, and water-wise landscaping. Please call our office at 904.272.5999 to schedule a free Water Conservation Assessment.
CONSUMER CONFIDENCE REPORTS (WATER QUAUTY)
Consumer Confidence Reports are updated annually on July l't. These reports are available online at www.clayutility.org or upon request at our office.
Please include any mailing address changes on a separate enclosure and return with your bill stub and payment or visit us at www.clayutility..org
1,-•-,1

Account Summary:	Thank you for keeping your account current!

3176 Old Jennings Road, Middleburg, FL 32068-3907
Previous Statement Balance
Payments Current Charges Due 06/22/2026
Total Amount Due
$378.38
-$378.38
$453.47
$453.47

Potable Base Charge
Potable Water Usage - Tier 1	$2.81	4.27kGal AWS Surcharge
Sewer
Sewer Base Charge
Sewer Usage Charge - Tier 1	$5.62	4.27kGal
Miscellaneous Charges and Credits
$108.76
$12.00
$1.26

$247.45
$24.00
Premise Visit Premise Visit
Total Current Charges
$30.00
$30.00
$30.00
$30.00
$453.47	Read Dates: 04/30/26 - 05/28/26
Meter	Previous Read
70003704	455,180

Days:28 Current Read
459,450

Water Quality Reports are sent by email, online at www.clayutility.org/community/water-quality-safety/,or at our office. To receive a copy by mail, contact 904-272-5999.
_ _ _ _ _ _ _ _ _ _ _ _ _ _	_ _ _ _ _	_  _ -?t:?a.i!l_t_i'!i?P.C!?)lll) _f9!_Y:<!ll??l?i:ll???-- __ ___ _ _ __ _ __ _ _- -.- - - - -
Please return bottom portion along with your payment to Clay County Utility Authority.

\.i,8COiJZ)-v- »

?'
l'(ffy /??"

Clay Cmmty Utility Authority
3176 Old Jennings Road Middleburg, FL 32068-3907
BIii Date: Due Date:
Account Number: Service Address:
06/01/26
06/22/26
A00015577
3212 -4 Bradley Creek Pkwy Resident's Club, Green
Cove Springs

Donate to Lend a Helping Hand Program: D $1 D $5 D $10 D Other_

AY10601B 2000000554 22/5
If paid after due date the account is subject to $3.50 late fee.
Total Amount Due	$453.47

1111111111111••11II11•111111I1111111I1I II II II I I 111111I 1111 111111
ROLLING HILLS CDD C/O GMS-SF, LLC 5385 N NOB HILL RD SUNRISE, FL 33351
CLAY COUNTY UTILITY AUTHORITY 3176 OLD JENNINGS ROAD MIDDLEBURG, FL 32068-3907

0A00015577 0000045347 062226 0 0 5

Visit	
Call 904.272.5999 to use our automated phone service. We accept credit, debit or eCheck payments.		Visit the cashier's office, drive-thru or drop box located
at:
Clay County Utility Authority
3176 Old Jennings Road Middleburg, FL 32068	
www.clayutility.org/myaccou		Clay County Utility Authority		
nt/default.aspx to make a		3176 Old Jennings Road		
one-time payment or sign into		Middleburg, FL 32068		
your account.				

LEND A HELPING HAND

-	"--?
Nr;:

<-
PAYMENT ASSISTANCE
lend A Helping Hand provides water and sewer bill payment assistance to families and individuals struggling financially due to an emergency or financial hardship. This income-based program provides customers payment assistance with their past due balance, one time in a 12-month period.
Golden Opportunity provides our elderly and/or disabled customers on a fixed or limited income the ability to extend their payment date up to 21 days past the due date on their bill.
For more information visit:
www.clayutiIity.org/myservice/customer_  assistanee_program.aspx

EXPLANATION OF CHARGES

Monthly Base Charge is the cost of maintaining the infrastructure that provides water, sewer and reclaimed services to your home or business.
Water Usage Charge is based on the amount of water used at the current rate per thousand gallons.

Sewer Usage Charge is based on the amount of water used at the current rate per thousand gallons and is capped at 10,000 gallons for residential customers without reclaimed service.
Reclaimed Water Usage Charge is based on the amount of reclaimed water used at the current rate per thousand gallons.

AWS Surcharge provides funding to assist in developing an Alternative Water Supply (AWS). An AWS is any sustainable water source that does not originate from the Floridan Aquifer.
Taxes are levied by some municipalities on services you use. It is collected by the utility and remitted to the municipality. For a current and complete list of rates and fees please visit www.clayutility.org and click on 'Rates and Financials'.

PROMPT PAYMENT IS APPRECIATED

Current charges are due by the due date printed on the bill. If payment is not received by the due date, the account will be considered past due, and the account will be subject to a late fee and disconnection.
WATER CONSERVATION

Clay County Utility Authority can provide you with information on saving water and money, including leak, pool and sod credits, suggested watering times, and water-wise landscaping. Please call our office at 904.272.5999 to schedule a free Water Conservation Assessment.
CONSUMER CONFIDENCE REPORTS (WATER QUALITY)

Consumer Confidence Reports are updated annually on July l't. These reports are available online at www.clayutility.org or upon request at our office.
Please include any mailing address changes on a separate enclosure and return with your bill stub and payment or visit us at www.clayutility.org
Governmental Management Services, LLC
475 West Town Place, Suite 114
St. Augustine, FL 32092

Bill To:
Rolling HIiis CDD
475 West Town Place Suite 114
St. Augustine, FL 32090
Invoice

Invoice#: 297
Invoice Date: 6/1/26
Due Date: 6/1/26
Case:
P.O. Number:

Total	$5,472.69	
Payments/Credits	$0.00	
Balance Due	$5,472.69	

	MAKE CHECK PAYABI E TO·

The Lake Doctors, Inc.
,',<p "cM.,i,JGC<r?nl?«"c" •

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

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

ROLLING HILLS CDD
FREDDIE OCA ( Riverside Management 3212 Bradley Creek Pkwy
Green Cove Springs, FL 32043

00000000068777001000000038105800000010250028

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

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

ROLLING HILLS COD	3212 BRADLEY CREEK PKWY, GREEN COVE SPRINGS, FL	ST AUGUSTIN
Invoice Due Date	7/8/2026	Invoice	2190531	PO#							

Invoice Date	
Description	
Quantity	
Amount	
Tax	
Total		

6/8/2026	Water Management - Monthly	$1025.00	

$0.00

Credits Adjustment	

$1025.00					

Inspected and treated all ten ponds for algae, shoreline weeds, and aquatic weeds. Please allow 7-10 days for results.							
Thanks!							

Please provide remittance information when submitting payments,		

$0.00					
otherwise payments will be applied to the oldest outstanding invoices.		
$0.00					
		AMOUNT DUE					
Total Account Balance including this invoice:	$3075.00	I	This Invoice Total:	$1025.00
Click the "Pay Now" link to submit payment by ACH
Customer#:
Portal Registration#: Customer E-mail(s): Customer Portal Link:
718674
24822364
OPS@RMSNF.COM,rhmanager@rmsnf.com www.lakedoctors.com/contact-us/
Corporate Address
4651 Salisbury Rd, Suite 155
Jacksonville, FL 32256
Set Up Customer Portal to pay invoices online, set up recurring payments, view payment history, and edit contact information
Riverside Management Services, Inc
475 West Town Place		Invoice	
Suite 114
SI. Augustine, FL 32092			
	Invoice #:	606	
	Invoice Date:	6/1/2026	
	Due Date:	6/1/2026	
Bill To:
Rolling Hills COD
475 West Town Place Sulte114
St. Augustine, FL 32092
Cas,e:
P.O. Number:

1.330.57200.46100 - Janitorial Services - June 2026 1:33o.51200.4e?oo -?·..Pool Malnteriai-ice·serv1cies '/Juhe 2026
1.320.53800.34000 - Contract Administration - June 2026 1.:330.57200.34000 /Faclllty Mariagemerit rRolllng HIiis /June 2026 Pool Chemicals - Trlchlor
Pool Chemicals -iLlq.uld Bleach
1,469.33	1,469.33
:.:Y.'//'.1,811i25 ? ?1;811;25 :':i
2,287.42	2,287.42
:/=''':i,'6,266.92	;,:·.::6,266..92 .\
8.75	8.75
: :< .'113.07- :/:.\:<:i','·ii:13.'07 \:

Total	$11,856.74	
Payments/Credits	$0.00	
Balance Due	$11,856.74	
Thursday, June 18, 2026 at 2:26:20 PM Eastern Daylight Time

Subject: RENTAL CHECK REQUEST
Date:	Thursday, June 18, 2026 at 1:50:36 PM Eastern Daylight Time
From:	Rolling-Hills Manager
To:	Patti Powers

Patti
Can you please send a check of $75.00 back to:

Blanding Blvd Baptist Church 5005 Blanding Blvd
Jacksonville, FL 32210 Thank you
Freddie Oca Operations Rolling Hills
(904) 531-9236 Cell: (904) 338-5723
IUIManager@RMSNF,com

I. 	z

1 of 1

COMCAST
BUSINESS

Account Number 8495 741231221031

Billing Dote Jun 04, 2026

Services From
Jun 14, 2026 to Jul 13, 2026

Page
1 of 4

Hello Rolling Hills Amenity Cent,
Thanks for choosing Comcast Business.

Previous balance		$426.25	
Payment - thank you	ivlay 20	-$426.25	
Balance forward		$0.00	
Regular monthly charges	Page 3	$420.85	
Taxes, fees and other charges	Page 3	$3.25	
New charges		$424.10	

Need help?
Visit business.comcast.com/help or see page 2 for other
ways to contact us.

Detach the bottom portion of this bill and enclose with your payment
◄-

Please write your account number on your check or money order

Do not include correspondence with payment
COMCAST
BUSINESS
1401 NORTHPOINT PKWY W PALM BCH FL33407-1937
00330310 DY RP 04 20260604 NNNNNYNN 0000430 0002

ROLLING HILLS AMENITY CENT ATTN FRED OCA
5385 N NOB HILL RD SUNRISE FL 33351-4761

ll111111•11111111111ll11l111l11l1ll1lllll11l11ll111111l11111111l1

Account number Payment due
Please pay

Amount enclosed

Send payment to COMCAST
PO BOX 71211
CHARLOTTE NC 28272-1211

8495 741231221031
Jun 25, 2026
$424.10
$
Make checks payable to Comcast Do not send cash
111ll1l•hl II  ltl1111I111111,111111lll1M11ll'ii1'•I11II  tlpl 1ll1

849574123122103100424101
Account Number 8495 741231221031
Billing Date Jun 04, 2026
Services From
Jun 14, 2026 to Jul 13, 2026
Page 2 of 4

Business is always 111oving. Our app was built for this. Manage your
account anytime, anywhere with the Co111cast Business App - the easy way to manage your services on the go.
Manage your account details Pay your bill and custo111ize billing options
View upcoming appointments
Sc.an the QR Code with your phone
<lr mobile devfce to get started.

Visit us online
Get help and support at
business.comcast.com/help

Call us anytime
800-391-3000
Open 24 hours, 7 days a week for billing and technical support
Comcast Business now offers NEW packages with faster speeds and innovative Voice and security solutions - at a better value.

Call today for a FREE account review at 877-564-0318.

Moving?
We can help ensure it's a smooth transition.
Visit business.comcast.com/learn/moving to learn more.

Accessibility:
If you are hearing impaired, call 711. For Issues affecting customers with disabilities, call 1-855-270-0379,
chat live at support.xfinity.com/accessibility, email accessibility@comcast.com, fax 1-866-599-4268 or write to Comcast at 1701 JFK Blvd., Phllaclelphla, PA 19103-2838 Attn: M. Gifford.

IIIIIIIIII IIIIIIIIIIIIIIlllllllIll

No more mailing monthly checks Set up Auto Pay to save time, energy and sta111ps. It's easy to enroll, just visit business.comcast.com/myaccount
More ways to pay:

Onlint>
Visit My Account at business.comcast.com/myaccount

Go paperless and say goodbye to clutter Sign up for Paperless Billing to view and pay your bill online. It's faster, easier and helps cuts clown on clutter. Visit business.comcast.com/myaccount
lo get started.
c·0
(-)

Comcast Business App
Download the Comcast Business App

In-Store
Visit business.comcast.com/servicecenter
to find a store near you
IIIIIIIIIIIIIIIIIIIIIIIlllllllIll
COMCAST
BUSINESS

Account Number 8495 74123 1221031

Billing Date
Jun 04, 2026

Services From
Jun 14, 2026 to Jul 13, 2026

Page
3 of 4

Other charges		$3.25	
Federal Universal Service Fund	$1.48		
Regulatory Cost Recovery 		$1.77		

Additionol inf orrr1c1tior1

The Regulatory Cost Recovery fee is neither government mandated nor a tax, but is assessed by Comcast to recover certain federal, state, and local regulatory costs.
Comcast Business Update: Effective lvlay 7, 2026, FanDuel Sports Network is no longer available with Comcast Business TV.
Parental Controls: With parental controls, you can choose and manage the programming that is right for your family. Learn more at: business.comcasl.com/support/ ort icle/tv/x1-1x11ent ol-controls-sale-browse.

Recent and Upcoming Programming Changes: Information on recent and upcoming programming changes can be found at xlinity.com/programmingchanges/ or by calling 866-216-8634.

Account Number
I8495 741231221031	I
Billing Date
Jun 04, 2026	I
Services From	IPage Jun 14, 2026 to Jul 13, 2026		4 of 4

COMCAST
BUSINESS
\(? 1-888-314-3812

Storm season is approaching. Keep your internet on when the power goes o

With Business Internet and Wireless Connect, Comcast Business is designed for 100% reliability. Continued internet can be critical to business operations during a power loss. With Wireless Connect you get:

0 Multi-network design: Uses three networks, dual cellular networks and our WiFi network, to provide a redundant internet connection
0	Smart switching: Intelligently detects and switches between dual SIMs and WiFi to deliver the optimal connection
0	Battery backup: A built-in battery backup provides up to 8 hours of connectivity even when the power goes out

0	24/7 support: Around-the-clock customer service, with an unyielding commitment to resolving issues quickly.

Call us at 1-888-3l4-3812 to learn more about Comcast Business Wireless Connect.

Restrictions apply. Not available in all areas. Wireless Connect requires Comcast Business Internet and compatible leased router for additional monthly charges. Fully charged battery backup will provide up to 8 hours of power to the Wireless Connect device depending on level of service. WiFi feature must be enabled to connect wireless devices. Actual backup lime varies depending on number of connected devices and is not guaranteed. © 2026 Comcast

ADP99996-0008
Disclosure Services LLC
1005 Bradford Way
Kingston, TN 37763

Bill To	
Rolling Hills CDD C/OGMS	

865-717-0976	tcarter@disclosureservices.info
Invoice

Date	Invoice#	
6/12/2026	20	

Terms	Due Date	
Net 30	7/12/2026	

Total	$500.00	
Payments/Credits	$0.00	
Balance Due	$500.00	

Invoice		Date	6/15/2026 Invoice#  131295636111

I THANK YOU FOR YOUR BUSINESS!	

I:"<'"	ltemID
115-300
160-050
Fuel Surcharge	Item
Bleach Minibulk Delivered Pool Acid bulk by Gallon
Fuel/EFS	Quantity
300
15
1	Units
gal gal
ea	Rate
$3.35
$3.50
$86.72	Amount
$1,005.00
$52.50
$86.72	

Subtotal	$1,144.22	
Tax	$0.00	
Total	$1,144.22	
Amount Paid/Credit Applied	$0.00	
Balance Due	$1,144.22	

Click Here to Pay Now

111111111111111I IIIIIIIII Ill
131295636111
1 of 1
Wednesday, June 17, 2026 at 11:49:56AM Eastern Daylight Time

Subject: Date: From: To:
Fwd: You have a new invoice 131295636111
Wednesday, June 17, 2026 at 11:49:32AM Eastern Daylight Time Rolling-Hills Manager
Patti Powers
Attachments: 06.01.2026 Fuel Surcharge Letter.pdf, Invoice_131295636111.pdf

Patti
Please process. Thanks

---------- Forwarded message ---------
From: Poolsure Accounts Receivable (ar@goolsure.com) <§.)'.'.Stem@sent-via.netsuite.com> Date: Tue, Jun 16, 2026 at 3:37 PM
Subject: You have a new invoice 131295636111 To: <rhmanager@riversidemgtsvc.com>

You have a new invoice! Invoice# 131295636111

Freddie Oca Operations Rolling Hills
(904) 531-9236 Cell: (904) 338-5723
BHManager@RMSNF,c.2.m.

1 of 1

1707 Townhurst Dr.
Houston TX 77043
(800) 858-POOL (7665)
www.poolsure.com
Invoice		Date	6/15/2026 Invoice#  131295636101

	
I THANK YOU FOR YOUR BUSINESS!	

ltem ID
115-300	Item
Bleach Minibulk Delivered	Quantity
300	Units
gal	Rate
$3.35	Amount
$1,005.00	

Subtotal	$1,005.00	
Tax	$0,00	
Total	$1,005.00	
Amount Paid/Credit Applied	$0.00	
Balance Due	$1,005.00	

Click Here to Pay Now

111111111111111I IIIIIIll llll
131295636101
1 of 1
Wednesday, June 17, 2026 at 11:50:29 AM Eastern Daylight Time

Subject: Date: From: To:
Fwd: You have a new invoice 131295636101
Wednesday, June 17, 2026 at 11:50:17 AM Eastern Daylight Time Rolling-Hills Manager
Patti Powers
Attachments: 06.01.2026 Fuel Surcharge Letter.pdf, Invoice_131295636101.pdf

Patti
Please process.  Thanks

---------- Forwarded message ---------
From: Poolsure Accounts Receivable (ar@P.oolsure.com) <§.Y.Stem@sent-via.netsuite.com> Date: Tue, Jun 16, 2026 at 3:37 PM
Subject: You have a new invoice 131295636101 To: <rhmanager@riversidemgtsvc.com>

You have a new invoice! Invoice# 131295636101

Freddie Oca Operations Rolling Hills
(904) 531-9236 Cell: (904) 338-5723
B,HManager@RMSNF,com

1 of 1

Riverside Management Services, Inc
475 West Town Place
Suite 114
St. Augustine, FL 32092

BIii To:
Rolling Hills COD
475 West Town Place
Suite 114
St. Augustine, FL 32092

Total	$3,680.92	
Payments/Credits	$0.00	
Balance Due	$3,680.92	

ROLLING HILLS CDD
RIVERSIDE MANAGEMENT SERVICES, INC. LIFEGUARD AND DECK MONITORS INVOICE DETAIL

Quantity	Pescrlptjon	B.a_tg_	Amount	
160.04	Lifeguarding and Deck Monitor Services for ROLLING HILLS Covers May 2026	$	23.00	$ 3,680.92	
	
Lifeguards & Deck Monitors #1.330.57200.34200			
	TOTAL DUE:		$ 3,680.92	
ROLLING HILLS COMMUNITY DEVELOPMENT DISTRICT RIVERSIDE MANAGEMENT SERVICES, INC.
LIFEGUARD & DECK MONITOR BILLABLE HOURS MAY 2026

Qilli!.	J:f.ruU:!	Employee	Description	
5/2/26	6,57	A.E.R,	Deck Monitor	
5/5/26	3,00	A.E,R.	Deck Monitor	
5/6/26	1.85	D.H.	Deck Monitor	
5/7/26	3.05	A.E.R.	Deck Monitor	
5/9/26	3.12	A.E.R.	Deck Monitor	
5/10/26	1.70	D.H.	Deck Monitor	
5/13/26	3.62	D.H.	Deck Monitor	
5/15/26	3.05	A.E.R.	Deck Monitor	
5/16/26	3.67	D.H.	Deck Monitor	
5/17/26	4.83	D.H.	Deck Monitor	
5/20/26	2.18	D.H.	Deck Monitor	
5/19/26	2.03	A.E.R.	Deck Monitor	
5/21/26	3.02	A.E.R.	Deck Monitor	
5/22/26	2.32	D.H,	Deck Monitor	
5/23/26	5.68	A.R.	Lifeguarding	
5/23/26	5.72	G.R.	Lifeguarding	
5/23/26	4.78	D.H.	Deck Monitor	
5/24/26	4.22	A.R.	Lifeguarding	
5/24/26	4.25	A.M.R.	Lifeguarding	
5/24/26	4.25	G.R.	Lifeguardlng	
5/24/26	4.45	D.H.	Deck Monitor	
5/25/26	5.57	A.R.	Lifeguarding	
5/25/26	5.78	A.E.R.	Lifeguarding	
5/25/26	5.62	A.M.R.	Lifeguarding	
5/25/26	5.57	G.R.	Lifeguarding	
5/25/26	4.60	D.H.	Deck Monitor	
5/26/26	4.05	A.M.R.	Deck Monitor	
5/27/26	3.00	A.E.R.	Deck Monitor	
5/29/26	4.38	A.E.R.	Deck Monitor	
5/30/26	5.52	A.E.R.	Lifeguarding	
5/30/26	5.37	A.M.R.	Lifeguarding	
5/30/26	5.38	G.R.	Lifeguarding	
5/30/26	6.85	D.H.	Deck Monitor	
5/31/26	5.75	A.E.R.	Lifeguarding	
5/31/26	5.70	A.M.R.	Lifeguarding	
5/31/26	5.57	G.R.	Lifeguarding	
5/31/26	3.97	D.H.	Deck Monitor	
GRAND TOTAL	
	160.04				

■
Invoice

SO	T  FITNESS REPAIR
14476 Duval Place West #208
Jacksonville, FL 32218
(904) 683-1439
Office@SoutheastfitnessRepair.com

DATE	PO/REF#	
DESCRIPTION	
05/11/2026			
	Completion Notes: **PM complete parts needed**		
	>>machine detail:
~Manufacturer:Paramount
~sub-series:
~machine type: FS-53
~Model Num: let pull down/seated row
~S/N: FS530810080		
	>>Reported issue: seat moves side to side		
	>>Diagnostic report:		
	~Issue: the incorrect pad was installed so only one bolt hole lined up/ pad needs replaced with the correct pad.
Issue: left roller pad has ripped/ needs replaced		
	**PM complete parts needed**		
	>>machine detail:
~Manufacturer: body masters
~sub-series:
~machine type: multi-adjustable bench
~Model Num:B117		
	~S/N: 02020807		
	>>Diagnostic report:
~Issue: back pad damaged needs replaced		
	**PM complete parts needed**		
	>>machine detail:
~Manufacturer:Body solid
~sub-series:		
	~machine type: FID bench
~Model Num:GFID100		
	~S/N: N/A		
	>>Diagnostic report:
~Issue: back pad is damaged needs replaced
~issue: speed adjustment pump pin/spring damaged/need replaced		
	>>Recommendation:
~Replacement bench (See photo)		
	>>Reason:		
NAesthetically unappealing NMultiple repairs required NBench is worn down
**PM complete parts needed**
>>machine detail: NManufacturer:Paramount Nsub-series:
Nmachine type: Leg extension/ leg curl NModel Num:FS-50
NS/N: FS500808077
>>Diagnostic report:
Nlssue: upper roller pad/ damaged/needs replaced
**PM complete parts needed**
>>machine detail: NManufacturer:Paramount Nsub-series:
Nmachine type: biceps/triceps NModel Num: FS - 56
NS/N: FS56010032
> >Diagnostic report:
Nlssue: arm pad/damage/needs replace
Nissue: seat post/plastic insert/missing/needs replaced
**PM complete parts needed**
>>machine detail:
N Manufacturer:True Nsub-series:
Nmachine type: RBK NModel Num:RPS900 NS/N :08-PS9R0451J
Nconsole SN: n/a
>>Diagnostic report:
Nlssue: phone Cable style/retracting/heart rate center cord/nature place
Note:
Machine is 18 years old, parts sourcing, for this will be very difficult, I recommend replacing this machine
_,_, --•---?•,--,,,_,,?- ?-•--A •~--•-- "~•--•-••-?-

-v

Signed By:	Signed By:	[ Freddy Oca

Invoice Total: Deposits(-):
Payments(-): Total Due:
308.53
0.00
0.00
308.53
Quote
Date	Estimate#	
6/10/2026	62514	

WE WILL BEAT ANY PRICE BY 5%!

Item	Description	Qty	Cost	Total:	
	1. Supply and deliver 1x WKP Rush and Glide play				
	structure, neutral colors, quick ship item				
	**PLAY EQUIPMENT**				
WKP35-0015	Rush & Glide		17,999.00	17,999.00	
CLR	Colors: Neutral			0.00	
Shipping	Combined Shipping and Freight Charges			0.00	
DSC	Discount		-500.00	-500.00	
	Note: this freight cost is included on Estimate 62433				
	for all 3x structures				
AGREED AND ACCEPTED;
tf the above total price, scope of work. specific?, f?nns. a,ic;I ?d"rtions are <Jcceptable, 119n below indimli? your accepfanc:e and ®lhori:zation for Pm,p1ay9roQl'lld11fo proceed withIfie. 'forlc and/or mies transactmn descrtoed in this quofafitln. Upon signature and poy?m_ocmrdance with this qwte, Pro Ploygromds will proceed with the wmk: and/m
··L7:'?;o/',??.,:--::-=:_?s;::-?Ja:ly?S;:a:ri::an?o0/'i"'um:11r,..,.u""IM'Pp?.,.;_--::;:::::.a/  15/	26
Name /Tltte	Date	Subtotal:	
$17,499.00			
	Sales Tax: (7.5%)	
$0.00			
	
Total:	$17A99.00			
sand Conditions - Price valid for 30 days and subject to change. 1. If installation is not included with your purchase, client will be responsible for coordinating, ving and unloading of all goods, delivery drivers will not help unload goods. 2. Client will be responsible to inspect goods for defect, damage or missing parts, eficiency or missing parts must be noted on delivery slip. 3. Client will be responsible for costs due to cancelled or missed delivery appointments. 4. Client has
reviewed all items, colors and descriptions on this quote for accuracy and correctness. 5. If quote includes installation of goods, the installation is subject to the terms and conditions of Pro Playgrounds "Standard Installation Agreement" a copy of which may be obtained from your Sales Representative.
l-800-573-7529	www.proplaygrounds.com
Monday, June 22, 2026 at 11:34:03 AM Eastern Daylight Time

Subject: Date: From: To:
CC:
playground order for Rolling Hills
Monday, June 22, 2026 at 10:55:25AM Eastern Daylight Time Jay Soriano
Patti Powers
Freddie Oca new one, Marilee Giles
Attachments: Estimate 62514_RollingHillsCDD_play structureWKP _GMS NF.pdf

Please see attached proposal for purchase of a playground unit. This is part of a larger purchase involving two other districts. Once we receive the items Rolling Hills will still have to pay a portion of the shipping fee back to another district ( Double Branch is paying for it up front). Can we please get a check cut and sent for this as soon as possible?

Jay Soriano - Operations Manager Governmental Management Services jsoriano@gmsnf.com

1 of 1

INVOICE #	SENDER	DUE
DATE	BALANCE DUE	
I-061526-1065	Clay County Sheriﬀ's Oﬃce, FL	6/15/2026	$466.40	

Subtotal	

$466.40	
		
Paid Via	ACH WELLS FARGO BANK Bank, account ending
in 0591.	
		Total Processing
Fees	$0.00	
		
Grand Total	
$466.40	

INVOICE #	SENDER	DUE
DATE	BALANCE DUE	
I-053126-931	Clay County Sheriﬀ's Oﬃce, FL	5/31/2026	$466.40	

Subtotal	

$466.40	
		
Paid Via	ACH WELLS FARGO BANK Bank, account ending in
0591.	
		Total Processing
Fees	$0.00	
		
Grand Total	
$466.40	

INVOICE #	SENDER	DUE
DATE	BALANCE DUE	
I-060826-1008	Clay County Sheriﬀ's Oﬃce, FL	6/8/2026	$556.50	

Subtotal	

$556.50	
		
Paid Via	ACH WELLS FARGO BANK Bank, account ending
in 0591.	
		Total Processing
Fees	$0.00	
		
Grand Total	
$556.50