Stoneybrook South at ChampionsGate Community Development District
Agenda
December 4, 2023

Agenda

Stoneybrook South at ChampionsGate
Community Development District

219 E. Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
November 27, 2023

Board of Supervisors
Stoneybrook South at ChampionsGate Community Development District

Dear Board Members:

The meeting of the Board of Supervisors of the Stoneybrook South at ChampionsGate Community Development District will be held Monday, December 4, 2023 at 11:00 a.m. at the Oasis Club at ChampionsGate, 1520 Oasis Club Blvd., ChampionsGate, FL 33896. PLEASE NOTE THE TIME OF THE MEETING.

Call-in Information for Members of Public:

Dial-in Number: (267) 930-4000
Participate Code: 876-571

Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Organizational Matters
Appointment of Individuals to Fulfill Vacancies in Seats #3 & #4
Administration of Oaths of Office to Newly Appointed Board Members
Election of Officers
Consideration of Resolution 2024-01 Electing Officers
Approval of Minutes of the October 2, 2023 Meeting
Review and Acceptance of Fiscal Year 2022 Audit Report
Consideration of Agreement with Grau & Associates to Provide Auditing Services for the Fiscal Year 2023
Ratification of Transfer of Environmental Resource Permit Applications (2)
Consideration of Data Sharing and Usage Agreement with Osceola County
Ratification of Series 2023 Requisition #4
Staff Reports
Attorney
Engineer
District Manager’s Report
Approval of Check Register
Balance Sheet and Income Statement
Other Business
Discussion of Pending Plat Conveyances
Status of Permit Transfers
Supervisor’s Requests
Adjournment

The balance of the agenda will be discussed at the meeting. In the meantime, if you should have any questions, please contact me.

Sincerely,

Jeremy LeBrun

Jeremy LeBrun District Manager

Cc:	Jan Carpenter, District Counsel David Reid, District Engineer

Enclosures

Section III

Section D

RESOLUTION 2024-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE STONEYBROOK SOUTH AT CHAMPIONSGATE COMMUNITY DEVELOPMENT DISTRICT ELECTING THE OFFICERS OF THE DISTRICT AND PROVIDING FOR AN EFFECTIVE DATE

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

WHEREAS, the Board of Supervisors of the District (“Board”) desires to elect the Officers of the District.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE STONEYBROOK SOUTH AT CHAMPIONSGATE COMMUNITY DEVELOPMENT DISTRICT:

Section 1.		 is elected Chairperson.

Section 2.		 is elected Vice-Chairperson.

Section 3.		 is elected Secretary.

Section 4.		 is elected Assistant Secretary.
	 is elected Assistant Secretary.
	 is elected Assistant Secretary.
	 is elected Assistant Secretary.

Section 5.		 is elected Treasurer.

Section 6. 	 is elected Assistant Treasurer.
	 is elected Assistant Treasurer. Section 7.  This Resolution shall become effective immediately upon its adoption. PASSED AND ADOPTED this 4th day of December, 2023.

ATTEST:	STONEYBROOK	SOUTH	AT CHAMPIONSGATE COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson/Vice-Chairperson

Minutes

MINUTES OF MEETING STONEYBROOK SOUTH AT CHAMPIONSGATE
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Stoneybrook South at ChampionsGate Community Development District was held Monday, October 2, 2023 at 11:00
a.m. at the Oasis Club at ChampionsGate, 1520 Oasis Club Blvd., ChampionsGate, Florida 33896.

Present and constituting a quorum:

Adam Morgan	Chairman
Rob Bonin joined late	Vice Chairman
Logan Lantrip	Assistant Secretary
Jarred Cornell	Assistant Secretary
Barry Bichard	Assistant Secretary Also present were:
George Flint	District Manager, GMS
Jeremy LeBrun	GMS
Kristen Trucco	District Counsel
Amanda Udstad	District Engineer
Alan Scheerer	Field Manager

FIRST ORDER OF BUSINESS	Roll Call
Mr. LeBrun called the meeting to order and called the roll.
Mr. LeBrun: We currently have four Supervisors present, so we have our quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. LeBrun: Next item on the agenda is the public comment period. Just for the record, there is no members of the public present, just Board and staff. Do we have anybody on the resident call-in line? If not, we will double check that.
Mr. Flint: We can come back to it later.

THIRD ORDER OF BUSINESS	Organizational Matters
Appointment of Individuals to Fulfill Vacancies in Seats #3 & #4
Mr. LeBrun: That brings us down to item number three, organizational matters. Similar to the last meeting, there is still a vacancy in Seat #3 and #4, if the Board is aware of any interested electors. If not, we can just push that forward to the next meeting in the event someone becomes known.
Mr. Morgan: I believe we should defer to the next meeting.

Administration of Oaths of Office to Newly Appointed Board Members
Election of Officers
Consideration of Resolution 2023-13 Electing Officers
Items 3A-D were tabled to a future meeting.
*Rob Bonin joined the meeting at this time.
Mr. LeBrun: We’ll keep updating on any interested electors and we will address that at our next meeting.

FOURTH ORDER OF BUSINESS	Approval of the Minutes of the September
11, 2023 Board of Supervisors Meeting
Mr. LeBrun: Item four is the approval of the minutes of September 11, 2023 meeting. Those start on page nine of your electronic agenda. If there is no corrections or comments, we just look for a motion.
Mr. Morgan: I reviewed them, they all look correct. I will make a motion to accept.

On MOTION by Mr. Morgan, seconded by Mr. Bichard, with all in favor, the Minutes of the September 11, 2023 Board of Supervisors Meeting, were approved.

FIFTH ORDER OF BUSINESS	Consideration of Addendum to Landscape
Maintenance Agreement with Floralawn, Inc.
Mr. LeBrun: Item number five is a consideration of the addendum to the Landscape Maintenance Agreement with Floralawn, Inc. Alan, I didn’t know if you wanted to go over this one.

Mr. Scheerer: Yes, thank you. So, next Tuesday the 10th at 9:00 a.m., we have a turnover walk of Fox North and X tract common areas along Westside Boulevard. What you see in here is just a reflection of what it’s going to cost to do the general maintenance throughout the course of the year based on the current scope of services. As you know, we just recently bid out landscape services and this is Floralawn, Inc. cost to perform that work in the areas outlined. We will do a walk through and make sure everything is definitely included. Once that has been accepted, then we will go ahead and turn Floralawn loose for the maintenance. There is funding in the budget. This current number is about $26,340. We have about $50,000 for future areas in the budget for
$24,000, so this will line up with our current funding.
Mr. Morgan: On your maps that you’ve included. Two quick questions. The pink, is that sidewalk?
Mr. Scheerer: That is bahia grass. That’s all the bahia grass areas and around that pond. I don’t know if that pond is quite ready yet.
Mr. Morgan: The pond has been sodded. Mr. Scheerer: Okay.
Mr. Morgan: It should be ready. My question is, just to the left of the pond is a wetland, Tract WC1.
Mr. Scheerer: Right.
Mr. Morgan: Why would we be maintaining that? It’s a wild area.
Mr. Scheerer: Well, we are not doing any maintenance in that. It’s just the bahia grass. Mr. Bichard: That is actually pond. When the water is high, it’s all pond there.
Mr. Morgan: Is it? Mr. Bichard: Yes. Mr. Scheerer: Yes.
Mr. Bichard: It’s wetland, we didn’t create it. It’s a natural wetland. Mr. Morgan: Right. It’s natural. Yes. That is what I thought.
Mr. Scheerer: If it doesn’t need to be mowed and it’s too wet, we obviously won’t do it, but it was on the actual maps, so they went ahead and included it.
Mr. Morgan: I have no further questions.
Mr. LeBrun: If there is no further questions, we just look for a motion to approve that. Mr. Bonin: When would Floralawn’s first mows be?

Mr. Scheerer: If we get it approved next week and there is no issues with the install from Cherrylake, they will start right away.
Mr. Bonin: Okay.
Mr. Bichard: We have a turnover walk scheduled. Mr. Scheerer: It’s on next Tuesday, sir.
Mr. Bonin: Next Tuesday? Mr. Scheerer: Yes sir.
Mr. Bonin: And it’s all this stuff?
Mr. Scheerer: Yes sir. 9:00 a.m. Myself, Carly, Cherrylake, Floralawn.
Mr. Bonin: Alright. Are we certain that we have the irrigation separated from HOA to

CDD?

Mr. Scheerer: That head nod wasn’t too positive was it, Rob? Mr. Bonin: Do you know if we are?
Mr. Scheerer: No. I do not. We won’t know until we do the walk through. Mr. Bonin: Alright. Because I am not convinced that we have it properly.
Mr. Bichard: I know when it was installed that they were working off two different systems.

You know, the CDD system being in the right of way, the HOA system being behind the sidewalk.
Mr. Bonin: Do we have two different clocks and two different reuse meters?
Mr. Bichard: Well, because this was all existing, so yes. Then, the HOA pulls also from our two-inch meter on Ocean Course to help feed the HOA side behind here and then they also tie into a meter that is about the second townhome building in right here.
Mr. Bonin: Alright. I just want to make sure that when we have this walk, that is the one thing that is crystal clear. This clock, this reuse meter does HOA, this does, and we have no cross where there is something either not connected or connected wrongly.
Mr. Scheerer: They got about eight days to figure that out.
Mr. Bichard: They, being Cherrylake, were completely briefed on, from the beginning, about the two different systems and as far as I know, Wilson has done a really good job of make sure they stuck to that.
Mr. Scheerer: We will just need to know which one is our clock and which one is our meter. Mr. Bonin: And the clocks are powered up, running. We are not doing pucks.

Mr. Bichard: No. These were existing clocks already in place. I know where the HOA clock is. I don’t know where the CDD clock is, but Wilson knows.
Mr. Bonin: Wilson?
Mr. Bichard: Wilson is with Cherrylake. He is the Superintendent. Mr. Scheerer: Can you find out before and let us know?
Mr. Bichard: Yes. He will be there. Mr. Scheerer: Okay.
Ms. Trucco: Can we also get something in writing? Maybe like a bill of sale or just something in writing from you all to the CDD identifying which is ours and which is the HOAs? I am involved with some CDDs where 10 and 20 years down the line there was a fight with the HOA and CDD, so if we could just have something in our file. Evidence saying your original intent; that would be helpful.
Mr. Bichard: Like in the maps? They will be submitting as-builts here shortly. I don’t know if that will be enough to get you what you need, but there will be as-builts that should show the two completely separate systems.
Mr. Morgan: You got a map showing it, don’t you? Mr. Bichard: We have the plans. Yes.
Mr. Scheerer: We have the plat and then I have the map that the engineer did. Mr. Morgan: Showing just the CDD stuff?
Mr. Scheerer: The CDD versus HOA. Yes sir.
Mr. Morgan: But that doesn’t show where the valves and meters and all that stuff are. Mr. Scheerer: The as-builts will show that.
Mr. Bichard: The as-builts will.
Mr. Scheerer: Even if they submit an as-built, which Cherrylakes are usually pretty good, then it will show the clock locations, the POCs, and various valve locations.
Mr. Bonin: Will Carly be at that meeting? Mr. Scheerer: Yes sir.
Mr. Bonin: Alright. That’s the main thing I wanted to make sure happens. Mr. Scheerer: Okay.
Mr. LeBrun: If there is no further questions, we would just look for a motion on item number five.

On MOTION by Mr. Morgan, seconded by Mr. Bichard, with all in favor, the Addendum to Landscape Maintenance Agreement with Floralawn, Inc., was approved.

SIXTH ORDER OF BUSINESS	Consideration	of	Water	Management
Agreement with The Lake Doctors, Inc. for Additional Ponds
Mr. LeBrun: Item six is the consideration of the Water Management Agreement with The Lake Doctors, Inc. for the additional ponds.
Mr. Scheerer: Yes. This is just a renewal with Lake Doctors for all the ponds that are currently being maintained by the District. Obviously with Fox North and X Tract, we will probably have a couple more to add later on in the year once those are complete, but we are just looking to get this renewed so they can stay on point with their aquatic maintenance.
Mr. Morgan: They didn’t increase their price, did they?
Mr. Scheerer: Just a little bit. Not much. But it’s all in the budget. Mr. Morgan: Okay.
Mr. Scheerer: We have all the funding that we anticipate and some increases for this year. Mr. Morgan: They have been doing a pretty good job, haven’t they?
Mr. Scheerer: Not bad.
Mr. Morgan: Yes. Alright. I will make a motion.

On MOTION by Mr. Morgan, seconded by Mr. Bichard, with all in favor, the Water Management Agreement with The Lake Doctors, Inc. for Additional Ponds, was approved.

SEVENTH ORDER OF BUSINESS	Ratification of Series 2023 Requisitions #2,
#3 & #5
Mr. LeBrun: Item number seven, the ratification of Series 2023 Requisitions #2, #3 & #5. Those begin on page 30 of your electronic agenda. Staff, happy to answer any questions. If not, we would just look for a motion to ratify those requisitions.
Mr. Morgan: I’ve reviewed them. I will make a motion.

On MOTION by Mr. Morgan, seconded by Mr. Bichard, with all in favor, the Series 2023 Requisitions #2, #3 & #5, were ratified.

Mr. Morgan: While we are on the conversation of requisitions, Amanda, where do we stand with the requisition for the remaining construction funds? The $3,900,000 or whatever. Did Dave sign off on that? Are we ready?
Ms. Udstad: Yes. We sent it last week. Mr. Morgan: He sent it in.
Ms. Udstad: Yes.
Ms. Trucco: Yes. I sent an email back to them. I looked through the conveyance documents. It looks like the CDD has already accepted the underlying tracts that are related to the requisition and the improvements listed, but I just asked Dave and Amanda to confirm that for us. But otherwise, it looks like, from my review, that all the tracts in those two plats that relay to the requisition and the improvements have already been conveyed.
Mr. Morgan: So that should be ready by the next meeting, perhaps?
Ms. Trucco: Probably. They will be able to confirm within the next couple of days, right. Mr. Morgan: Okay. Great.
Ms. Trucco: We can go ahead and process it as soon as we have their ok on it.
Mr. Morgan: And it’s my understanding that will pretty much close out the construction

funds?

Mr. Flint: Right. We will structure that item, so it draws out the balance.
Mr. Morgan: Okay. Very good. That’s it, Rob. That will be all the funds for this one. That’s

all I have on that. Thank you.

EIGHTH ORDER OF BUISNESS	Staff Reports
Attorney
Mr. LeBrun: That brings us down to staff reports. Let’s start with District counsel.
Ms. Trucco: Okay. Great. The only thing that I’ve worked on is just reviewing that requisition. We’re going to get full sign off on that as soon as possible; I believe before the next meeting.
Mr. Morgan: Super.
Ms. Trucco: That’s all I have.

Engineer
Mr. LeBrun: Down to our District Engineer. Ms. Udstad: No. That was it, just the requisition.

District Manager’s Report
Approval of Check Register
Mr. LeBrun: Then under the District Manager’s report, I just have two quick items. The first one is the approval of the check register that starts on page 47 of your electronic agenda. We have checks number 631 through 638 for a total of $58,414.63. Then, we have our pay roll fund. Check register total is $59,338.13.

On MOTION by Mr. Morgan, seconded by Mr. Cornell, with all in favor, the Check Register, was approved.

Balance Sheet and Income Statement
Mr. LeBrun: Behind that, you have your balance sheet and income statement. These are your unaudited financials. No action required on the Board’s part. It’s just there for your review. Once again, staff, happy to answer any questions on the unaudited financials. Hearing none, we will move down to other business.

NINTH ORDER OF BUISNESS	Other Business
Discussion of Pending Plat Conveyances
Status of Permit Transfers
Mr. LeBrun: Item A is discussion of pending plat conveyances. Any of the Board members wish to discuss any pending plat conveyances?
Mr. Morgan: We talked about the property conveyance and the plats are done. How about just anything that’s remaining to be conveyed to the CDD.
Ms. Trucco: I haven’t found anything. Mr. Morgan: Barry, are we all good?
Mr. Bichard: I think so. The lift station’s been turned over. Other than double checking maybe a park or common area, but Crystal’s been going through the map.
Mr. Morgan: And the amenity, that’s going to be under the HOA, right?

Mr. Bichard: Yes.
Mr. Morgan: Okay. Sounds great.

TENTH ORDER OF BUSINESS	Supervisor’s Requests
There being no comments, the next item followed.

ELEVENTH ORDER OF BUSINESS	Adjournment
Mr. Morgan: I will make a motion to adjourn.

On MOTION by Mr. Morgan, seconded by Mr. Bichard, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section V

Stoneybrook South at ChampionsGate Community Development District

ANNUAL FINANCIAL REPORT

September 30, 2022

Stoneybrook South at ChampionsGate Community Development District ANNUAL FINANCIAL REPORT
September 30, 2022

TABLE OF CONTENTS

Page Number

REPORT OF INDEPENDENT AUDITORS	1-3
MANAGEMENT’S DISCUSSION AND ANALYSIS	4-9
BASIC FINANCIAL STATEMENTS:
Government-wide Financial Statements:
Statement of Net Position	10
Statement of Activities	11
Fund Financial Statements:
Balance Sheet – Governmental Funds	12
Reconciliation of Total Governmental Fund Balances to Net
Position of Governmental Activities	13
Statement of Revenues, Expenditures and Changes in Fund
Balances – Governmental Funds	14
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the
Statement of Activities	15
Statement of Revenues, Expenditures and Changes in Fund
Balances – Budget and Actual – General Fund	16
Notes to Financial Statements	17-31
INDEPENDENT AUDITORS’ 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	32-33
MANAGEMENT LETTER	34-36
INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE
WITH SECTION 218.415, FLORIDA STATUTES	37

REPORT OF INDEPENDENT AUDITORS

To the Board of Supervisors
Stoneybrook South at ChampionsGate Community Development District Osceola, Florida

Report on Audit of the Financial Statements

Opinion

We have audited the financial statements of the governmental activities and each major fund of Stoneybrook South at ChampionsGate Community Development District (the “District”), as of and for the year ended September 30, 2022, and the related notes to financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of Stoneybrook South at ChampionsGate Community Development District as of September 30, 2022, and the respective changes in financial position and the budgetary comparison for the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion

We conducted our audits 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 audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Responsibilities of Management for the Financial Statements

Management is responsible for the preparation and fair presentation of these 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.

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To the Board of Supervisors
Stoneybrook South at ChampionsGate Community Development District

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 one year beyond the financial statement date, including currently known information that may raise substantial doubt thereafter.

Auditor’s Responsibility 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 opinion. 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 and Government Auditing Standards 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 could reasonably be expected to influence the economic decisions of users made on the basis of these financial statements.

In performing an audit in accordance with GAAS and Government Auditing Standards, we:

Exercise professional judgement 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 judgement, 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.

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To the Board of Supervisors
Stoneybrook South at ChampionsGate Community Development District

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that Management’s Discussion and Analysis 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 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 Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued a report dated November 17, 2023 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 and contracts.

The purpose of that report is 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 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 Stoneybrook South at ChampionsGate Community Development District’s internal control over financial reporting and compliance.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida November 17, 2023

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Management’s discussion and analysis of Stoneybrook South at ChampionsGate Community Development District (the “District”) financial performance provides an objective and easily readable analysis of the District’s financial activities. The analysis provides summary financial information for the District and should be read in conjunction with the District’s financial statements.

OVERVIEW OF THE FINANCIAL STATEMENTS

The District’s basic financial statements comprise three components; 1) Government-wide financial statements, 2) Fund financial statements, and 3) Notes to financial statements. The Government-wide financial statements present an overall picture of the District’s financial position and results of operations. The Fund financial statements present financial information for the District’s major funds. The Notes to financial statements provide additional information concerning the District’s finances.

The Government-wide financial statements are the statement of net position and the statement of activities. These statements use accounting methods similar to those used by private-sector companies. Emphasis is placed on the net position of governmental activities and the change in net position. Governmental activities are primarily supported by special assessments.

The statement of net position presents information on all assets and liabilities of the District, with the difference between assets and liabilities reported as net position. Net position is reported in three categories; 1) net investment in capital assets, 2) restricted, and 3) unrestricted. Assets, liabilities, and net position are reported for all Governmental activities.

The statement of activities presents information on all revenues and expenses of the District and the change in net position. Expenses are reported by major function and program revenues relating to those functions are reported, providing the net cost of all functions provided by the District. To assist in understanding the District’s operations, expenses have been reported as governmental activities. Governmental activities financed by the District include general government, physical environment and debt service.

Fund financial statements present financial information for governmental funds. These statements provide financial information for the major funds of the District. Governmental fund financial statements provide information on the current assets and liabilities of the funds, changes in current financial resources (revenues and expenditures), and current available resources.

Fund financial statements include a balance sheet and a statement of revenues, expenditures and changes in fund balances for all governmental funds. A statement of revenues, expenditures, and changes in fund balances – budget and actual is provided for the District’s General Fund. Fund financial statements provide more detailed information about the District’s activities. Individual funds are established by the District to track revenues that are restricted to certain uses or to comply with legal requirements.

The government-wide financial statements and the fund financial statements provide different pictures of the District. The government-wide financial statements provide an overall picture of the District’s financial standing. These statements are comparable to private-sector companies and give a good understanding of the District’s overall financial health and how the District paid for the various activities, or functions, provided by the District. All assets of the District, including construction in progress, are reported in the statement of net position. All liabilities, including principal outstanding on bonds are included. The statement of activities includes depreciation on all long-lived assets of the District, but transactions between the different functions of the District have been eliminated in order to avoid “doubling up” the revenues and expenses. The fund financial statements provide a picture of the major funds of the District. In the case of governmental activities, outlays for long lived assets are reported as expenditures and long-term liabilities, such as general obligation bonds, are not included in the fund financial statements. To provide a link from the fund financial statements to the government-wide financial statements, a reconciliation is provided from the fund financial statements to the government-wide financial statements.

Notes to financial statements provide additional detail concerning the financial activities and financial balances of the District. Additional information about the accounting practices of the District, investments of the District, capital assets and long-term debt are some of the items included in the notes to financial statements.

Financial Highlights

The following are the highlights of financial activity for the year ended September 30, 2022.

The District’s total liabilities exceeded total assets by $(9,680,184) (net position). Unrestricted net position for Governmental Activities was $(11,358,249). Restricted net position was $712,938 and net investment in capital assets was $965,127.

Governmental activities revenues totaled $2,824,401 while governmental activities expenses and conveyances totaled $15,001,065.

Financial Analysis of the District

The following schedule provides a summary of the assets, liabilities and net position of the District and is presented by category for comparison purposes.

Net Position

Governmental Activities
	2022		2021	
Current assets	$	684,307		$	432,819	
Restricted assets	9,174,822		9,144,618	
Capital assets		18,766,588 			24,703,574 	
Total Assets		28,625,717 			34,281,011 	
Current liabilities	8,184,775		1,019,766	
Non-current liabilities		30,121,126 			30,764,765 	
Total Liabilities		38,305,901 			31,784,531 	
Net investment in capital assets	965,127		1,419,700	
Restricted for debt service	712,938		675,006	
Net position - unrestricted	  (11,358,249)			401,774 	
Total Net Position	 $ (9,680,184)		 $  2,496,480 	

The increase in current assets is related to the increase in cash and investments in the current year.

The decrease in capital assets is related to the conveyance of capital assets net of capital additions in the current year.

The increase in current liabilities is primarily related to the increase in contracts payable in the current year.

The decrease in net position is primarily related to the conveyance of capital assets in the current year.

Financial Analysis of the District (Continued)
The following schedule provides a summary of the changes in net position of the District and is presented by category for comparison purposes.
Change In Net Position
	Governmental Activities	
		2022			2021		
Program Revenues			
Charges for services	$	2,815,016	$	2,579,825	
General Revenues Investment earnings	
	9,385 	
	432 	
Total Revenues		2,824,401 		2,580,257 	

Expenses
General government	

107,955	

101,408	
Physical environment	750,736	352,575	
Interest and other charges		1,268,140 		1,644,775 	
Total Expenses		2,126,831 		2,098,758 	
Conveyance of capital assets		(12,874,234)		- 	
Change in Net Position	(12,176,664)	481,499	
Net Position - Beginning of Year		2,496,480 		2,014,981 	
Net Position - End of Year	 $	(9,680,184)	 $	2,496,480 	

The increase in charges for services is related to a budgeted increase in special assessments in the current year.
The increase in physical environment expenses is mainly related to depreciation in the current year.

The conveyance of assets in the current year is related to the completion of capital projects in the current year.
The decrease in interest and other charges is related to bond issuance costs and interest on the bonds issued in the prior year.

Capital Assets Activity

The following schedule provides a summary of the District’s capital assets as of September 30, 2022 and 2021.

Governmental Activities
Description		2022		2021	
Construction in progress		$  11,942,408		$  24,703,574	
Infrastructure		6,061,669		-	
Improvements other than buildings		993,607		-	
Equipment		80,485		-	
Accumulated depreciation			(311,581)			- 	
Total Capital Assets, net		 $	18,766,588 		 $	24,703,574 	

The activity for the year consisted of $7,168,344 in construction in progress additions, transfers from construction in progress of $19,929,510, additions of $6,061,669 to infrastructure, additions of $993,607 to improvements other than buildings, additions of $80,485 to equipment, conveyances of $12,874,234 and depreciation of $311,581.

General Fund Budgetary Highlights

Actual governmental expenditures were less than final budgeted amounts primarily due to lower electric, and legal expenditures than were anticipated in the budget.

The September 30, 2022 budget was not amended.

Debt Management

Governmental Activities debt includes the following:

In October 2017, the District issued $4,710,000 Special Assessment Bonds, Series 2017 (Parcel K Assessment Area). The Bonds were issued to fund the acquisition and construction costs associated with the public infrastructure allocated to Parcel K Assessment Area (the “2017 Project”). The balance outstanding at September 30, 2022 was $4,390,000.

In April 2019, the District issued $14,735,000 Special Assessment Bonds, Series 2019 (2019 Assessment Area). The Bonds were issued to fund the acquisition and construction costs associated with the 2019 Assessment Area (the “2019 Project”). The balance outstanding at September 30, 2022 was $13,950,000.

In December 2020, the District issued $12,730,000 Special Assessment Bonds, Series 2020. The Bonds were issued fund the acquisition and construction costs associated the Fox South Project. The balance outstanding at September 30, 2022 was $12,465,000.

Economic Factors and Next Year’s Budget

The District anticipates issuing $4,450,000 Special Assessment Bonds, Series 2023 and continuing the construction of capital improvements in fiscal year 2023. Stoneybrook South at ChampionsGate Community Development District does not anticipate economic factors to affect operations for the year ended September 30, 2023.

Request for Information

The financial report is designed to provide a general overview of Stoneybrook South at ChampionsGate Community Development District finances for all those with an interest. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the Stoneybrook South at ChampionsGate Community Development District, Governmental Management Services – Central Florida, LLC, 219 East Livingston Street, Orlando, Florida 32801.

Stoneybrook South at ChampionsGate Community Development District	
STATEMENT OF NET POSITION	
September 30, 2022	

ASSETS	
Current Assets	
Cash	
Investments	
Due from other governments	
Deposits	
Prepaid items	
Total Current Assets	
Non-current Assets	
Restricted assets	
Investments	
Capital assets, not being depreciated	
Construction in progress	
Capital assets, being depreciated	
Infrastructure	
Improvements other than buildings	
Equipment	
Accumulated depreciation	
Total Non-current Assets	
Total Assets	

Governmental	
Activities	

$	279,837	
351,913	
18,950	
17,607	
	16,000 	
	684,307 	

9,174,822	
11,942,408	
6,061,669	
993,607	
80,485	
	(311,581)	
	27,941,410 	
	28,625,717 	

LIABILITIES		
Current Liabilities		
Accounts payable and accrued expenses	7,510	
Contracts payable	7,165,334	
Accrued interest	366,931	
Bonds payable - current portion		645,000 	
Total Current Liabilities		8,184,775 	
Non-current Liabilities		
Bonds payable, net		30,121,126 	
Total Liabilities		38,305,901 	

NET POSITION		
Net investment in capital assets	965,127	
Restricted for debt service	712,938	
Unrestricted		(11,358,249)	
Total Net Position	 $	(9,680,184)	

Stoneybrook South at ChampionsGate Community Development District	
STATEMENT OF ACTIVITIES	
For the Year Ended September 30, 2022	

Functions/Programs	Expenses	
Governmental Activities		
General government	$	(107,955)	
Physical environment	(750,736)	
Interest and other charges		(1,268,140)	
Total Governmental Activities	 $	(2,126,831)	

Program	
Revenues	
Charges for
Services	

Net (Expense)	
Revenues and	
Changes in	
Net Position	
Governmental
Activities	

$	174,923	
711,575	
	1,928,518 	
 $	2,815,016 	

$	66,968	
(39,161)	
	660,378 	
688,185	

General revenues:	
Investment earnings	

	9,385 

Conveyance of capital assets		(12,874,234) Change in Net Position		(12,176,664)

Net Position - October 1, 2021	
Net Position - September 30, 2022	

 	
	2,496,480 	
 $	(9,680,184)	

Stoneybrook South at ChampionsGate Community Development District	
BALANCE SHEET –	
GOVERNMENTAL FUNDS	
September 30, 2022	

Total	
Governmental	
	Funds		

Debt	
   Service		

Capital	
   Projects		

ASSETS		General	

Cash	
Investments	
Due from other governments	
Prepaid expenses	
Deposits	
Restricted assets	
Investments, at fair value	
Total Assets	

$	279,837	
351,913	
6,042	
17,607	
16,000	

$	-	
-	
12,908	
-	
-	

$	-	
-	
-	
-	
-	

$	279,837	
351,913	
18,950	
17,607	
16,000	

	- 	
 $	671,399 	

	2,018,933 	
 $  2,031,841 	

	7,155,889 	
 $  7,155,889 	

9,174,822	
 $  9,859,129 	

LIABILITIES AND FUND BALANCES LIABILITIES

Accounts payable and accrued expenses	
Contracts payable	
Total Liabilities	

 	
$	7,510	
	- 	
	7,510 	

	
$	-	
	- 	
	- 	

	
$	-	
	7,165,334 	
	7,165,334 	

	
$	7,510	
   7,165,334 	
   7,172,844 	

FUND BALANCES	
Nonspendable	
Prepaid expenses/deposits	
Restricted	
Debt service	
Unassigned	

33,607	-	-	33,607

-	
630,282	

2,031,841	
-	

-	
(9,445)	

2,031,841	
620,837	

Total Fund Balances	663,889	2,031,841	(9,445)	2,686,285

Total Liabilities and Fund Balances

 $	671,399 

 $ 2,031,841 

 $ 7,155,889 

 $ 9,859,129 

   	

See accompanying notes.
- 12 -

Stoneybrook South at ChampionsGate Community Development District	
RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES	
TO NET POSITION OF GOVERNMENTAL ACTIVITIES	
September 30, 2022	

Total Governmental Fund Balances

Amounts reported for governmental activities in the Statement of Net Position	
are different because:	

$	2,686,285

Capital assets, including construction in progress, $11,942,408, infrastructure,		
$6,061,669, improvements other than buildings, $993,607, equipment, $80,485,		
net of accumulated depreciation, $(311,581), used in governmental activities		
are not current financial resources and, therefore, are not reported at the fund level.	18,766,588	

Long-term liabilities, $(30,805,000) net of bond premium, net, $(38,052), and bond	
discount, net, $76,926, are not due and payable in the current period and, therefore,	
are not reported at the fund level.	

(30,766,126)

Accrued interest expense for long-term debt is not a current financial use	
and, therefore, is not reported at the fund level.	(366,931)	

Net Position of Governmental Activities	 $	(9,680,184)

Stoneybrook South at ChampionsGate Community Development District	
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES –	
GOVERNMENTAL FUNDS	
For the Year Ended September 30, 2022	

Revenues	
Special assessments	
Investment earnings	
Total Revenues	

Expenditures	
Current	
General government	
Physical environment	
Capital outlay	
Debt service	
Principal	
Interest	
Total Expenditures	

-	
-	
-	

   261,803  		32,572 		(7,163,300)			(6,868,925)	

Excess of revenues over/(under) expenditures

$  1,928,518	
     1,441 	
   1,929,959 	

	General	

$  886,498	
	2,900 	
	889,398 	

107,955	
439,155	
80,485	

-	
       - 	
   627,595 	
Capital	
   Projects		

$	-	
     5,044 	
     5,044 	

 	
$ 2,815,016	
     9,385 	
   2,824,401 	

Total	
Governmental	
	Funds		

Debt	
   Service		

107,955	
439,155	
7,248,829	

-

625,000	
   1,272,387 	
   1,897,387 	

- 7,168,344

-	
        - 	
   7,168,344 	

625,000	
   1,272,387 	
   9,693,326 	

Other Financing Sources/(Uses)	
Transfer in	
Transfer out	
Total Other Financing Sources/(Uses)	

 	
-	156	248	404	
	- 		(248)		(156)		(404)	
-	(92)	92	-	

Net change in fund balances	261,803		32,480		(7,163,208)		(6,868,925)	
Fund Balances - October 1, 2021	402,086		1,999,361		7,153,763		9,555,210	

Fund Balances - September 30, 2022	
 $  663,889 		
 $  2,031,841 		
 $	(9,445)		
 $  2,686,285 	

Stoneybrook South at ChampionsGate Community Development District	
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND	
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE	
STATEMENT OF ACTIVITIES	
For the Year Ended September 30, 2022	

Net Change in Fund Balances - Total Governmental Funds

Amounts reported for governmental activities in the Statement of Activities are	
different because:	

Repayment of bond principal is an expenditure in the governmental funds,	
but the repayment reduces long-term liabilities in the Statement of Net Position.	

Bond premium is amortized over the life of the bond at the government-wide level.	
This is the amount of current year amortization.	

Bond discount is amortized over the life of the bond at the government-wide level.	
This is the amount of current year amortization.	

$	(6,868,925)

Governmental funds report capital outlays as expenditures. However,		
in the Statement of Activities, the cost of those assets is allocated over their		
estimated useful lives as depreciation. This is the amount that capital outlay,		
$7,248,829, exceeded depreciation, $311,581, in the current period.	6,937,248	

The conveyance of capital assets does not affect current resources, and therefore, is	
not recognized at the fund level, however, at the government wide-level it decreases	
assets.	

(12,874,234)

625,000

1,510

(2,871)

In the Statement of Activities, interest is accrued on outstanding bonds; whereas		
in governmental funds, interest expenditures are reported when due. This is		
the net amount between the prior year and the current year accruals.	5,608	

Change in Net Position of Governmental Activities	 $ (12,176,664)

Stoneybrook South at ChampionsGate Community Development District	
STATEMENT OF REVENUES, EXPENDITURES AND	
CHANGES IN FUND BALANCES – BUDGET AND ACTUAL –	
GENERAL FUND	
For the Year Ended September 30, 2022	

Variance With	
Final Budget	
Positive/	
(Negative)	

Original	Final	
Budget	Budget	Actual	

Revenues	
Special assessments	
Investment income	
Total Revenues	

$ 875,375	
$ 875,375	
$	886,498	
$	11,123	
-	-	2,900	2,900	
875,375	875,375	889,398	14,023	

Expenditures	
Current	
General government	
Physical environment	
Capital outlay	
Total Expenditures	

134,986	134,986	107,955	27,031	
481,299	481,299	439,155	42,144	
77,075	77,075	80,485	(3,410)	
693,360	693,360	627,595	65,765	

Net change in fund balances	182,015		182,015		261,803		79,788	

Fund Balances - October 1, 2021	
189,927		
189,927		
402,086		
212,159	

Fund Balances - September 30, 2022	
$ 371,942		
$ 371,942		
$	663,889		
$	291,947	

See accompanying notes.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The financial statements of Stoneybrook South at ChampionsGate Community Development District (the “District”) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The District's more significant accounting policies are described below.

Reporting Entity

The District was established on August 15, 2016 by Osceola County, Florida, Ordinance 2016-70, effective as of August 16, 2016, under the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes, as amended (the "Act"), as a Community Development District. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of the infrastructure necessary for community development within its jurisdiction. The District is governed by a five-member Board of Supervisors, who are elected for terms of four years. The District operates within the criteria established by Chapter 190, Florida Statutes. 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, and financing improvements.

The reporting entity for the District includes all functions of government in which the District’s Board exercises oversight responsibility. Oversight responsibility includes, but is not limited to, financial interdependency, designation of management, significant ability to influence operations and accountability for fiscal matters. As required by GAAP, these financial statements present the Stoneybrook South at ChampionsGate Community Development District (the primary government) as a stand-alone government.

Based upon the application of the above-mentioned criteria as set forth by the Governmental Accounting Standards Board, the District has identified no component units.

Measurement Focus and Basis of Accounting

The basic financial statements of the District are composed of the following:
Government-wide financial statements
Fund financial statements
Notes to financial statements

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus and Basis of Accounting (Continued)

Government-wide Financial Statements

The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Government-wide financial statements report all non-fiduciary information about the reporting government as a whole. These statements include the governmental activities of the primary government. The effect of interfund activity has been removed from these statements.

Governmental activities are supported by special assessments, miscellaneous revenues and interest. Program revenues include charges for services, and payments made by parties outside of the reporting government’s citizenry if that money is restricted to a particular program. Program revenues are netted with program expenses in the statement of activities to present the net cost of each program.

Amounts paid to acquire capital assets are capitalized as assets, rather than reported as an expenditure. Proceeds of long-term debt are recorded as liabilities in the government-wide financial statements, rather than as an other financing source.

Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an expenditure.

Fund Financial Statements

The underlying accounting system of the District is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Fund financial statements for the primary government’s governmental funds are presented after the government-wide financial statements. These statements display information about major funds individually.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

2. Measurement Focus and Basis of Accounting (Continued)

b. Fund Financial Statements (Continued) Governmental Funds
The District has implemented the Governmental Accounting Standards Board Statement 54 – Fund Balance Reporting and Governmental Fund Type Definitions. The Statement requires the fund balance for governmental funds to be reported in classifications that comprise a hierarchy based primarily on the extent to which the government is bound to honor constraints on the specific purposes for which amounts in those funds can be spent.

The District has various policies governing the fund balance classifications.

Nonspendable Fund Balance – This classification consists of amounts that cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact.

Restricted Fund Balance – This classification includes amounts that can be spent only for specific purposes stipulated by the state constitution, external resource providers, or through enabling legislation.

Assigned Fund Balance – This classification consists of the Board of Supervisors’ intent to be used for specific purposes, but are neither restricted nor committed. The assigned fund balances can also be assigned by the District’s management company.

Unassigned Fund Balance – This classification is the residual classification for the government’s general fund and includes all spendable amounts not contained in the other classifications. Unassigned fund balance is considered to be utilized first when expenditure is incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used.

Fund Balance Spending Hierarchy – For all governmental funds except special revenue funds, when restricted, committed, assigned, and unassigned fund balances are combined in a fund, qualified expenditures are paid first from restricted or committed fund balance, as appropriate, then assigned and finally unassigned fund balances.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus and Basis of Accounting (Continued)

b. Fund Financial Statements (Continued) Governmental Funds (Continued)
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are considered to be available when they are collected within the current period or soon thereafter, to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within 60 days of the end of the current fiscal period.

Expenditures generally are recorded when a liability is incurred, as under accrual accounting. Interest associated with the current fiscal period is considered to be an accrual item and so has been recognized as revenue of the current fiscal period.

Under the current financial resources measurement focus, only current assets and current liabilities are generally included on the balance sheet. The reported fund balance is considered to be a measure of “available spendable resources”. Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Accordingly, they are said to present a summary of sources and uses of “available spendable resources” during a period.

Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by non-current liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities.

Amounts expended to acquire capital assets are recorded as expenditures in the year that resources were expended, rather than as fund assets. The proceeds of long-term debt are recorded as an other financing source rather than as a fund liability.

Debt service expenditures are recorded only when payment is due.

Basis of Presentation

Governmental Major Funds

General Fund – The General Fund is the District’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Basis of Presentation (Continued)

Governmental Major Funds (Continued)

Debt Service Fund – Accounts for debt service requirements to retire certain capital improvement revenue bonds which were used to finance the construction of District infrastructure improvements and finance certain additional improvements. The bond series is secured by a pledge of debt service special assessment revenues in any fiscal year related to the improvements. A lien is placed on all benefited land in relationship to the debt outstanding.

Capital Projects Fund – The Capital Project Fund accounts for construction of infrastructure improvements within the boundaries of the District.

Non-current Governmental Assets/Liabilities

GASB Statement 34 requires that non-current governmental assets, such as land and buildings, and non-current governmental liabilities, such as special assessment bonds, be reported in the governmental activities column in the government-wide statement of net position.

Assets, Liabilities and Net Position or Equity

Cash and Investments

Florida Statutes require state and local governmental units to deposit monies with financial institutions classified as "Qualified Public Depositories," a multiple financial institution pool whereby groups of securities pledged by the various financial institutions provide common collateral from their deposits of public funds. This pool is provided as additional insurance to the federal depository insurance and allows for additional assessments against the member institutions, providing full insurance for public deposits.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Equity (Continued)

Cash and Investments (Continued)

The District is authorized to invest in those financial instruments as established by Section 218.415, Florida Statutes. The authorized investments consist of:

Direct obligations of the United States Treasury;

The Local Government Surplus Funds Trust or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperative Act of 1969;

Interest-bearing time deposits or savings accounts in authorized qualified public depositories;

Securities and Exchange Commission, registered money market funds with the highest credit quality rating from a nationally recognized rating agency.

Cash equivalents include time deposits and certificates of deposit with original maturities of three months or less and held in a qualified public depository as defined by Florida Statute 280.02.

Restricted Net Position

Certain net position of the District are classified as restricted on the statement of net position because their use is limited either by law through constitutional provisions or enabling legislation; or by restrictions imposed externally by creditors. In a fund with both restricted and unrestricted net position, qualified expenses are considered to be paid first from restricted net position and then from unrestricted net position.

Capital Assets

Capital assets, which include construction in progress, are reported in the applicable governmental activities column.

The District defines capital assets as assets with an initial, individual cost of $5,000 or more and an estimated useful life in excess of one year. The valuation basis for all assets is historical cost.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend its useful life are not capitalized.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Equity (Continued)

Capital Assets (Continued)

Major outlays for capital assets and improvements are capitalized as projects are constructed.

Depreciation of capital assets is computed and recorded by utilizing the straight-line method. Estimated useful lives of the various classes of depreciable capital assets are as follows:

Equipment	7 years
Improvements other than buildings	15 years Infrastructure	25 years

Unamortized Bond Discounts/Premiums

Bond premiums are presented on the government-wide financial statements. The costs are amortized over the life of the bonds using the method of accounting. For financial reporting, the unamortized bond discount is netted against the applicable long-term debt.

Bond discounts are presented on the government-wide financial statements. The costs are amortized over the life of the bonds. For financial reporting, the unamortized bond discount is netted against the applicable long-term debt.

Deferred Inflows of Resources

Deferred inflows of resources represent an acquisition of net position that applies to a future reporting period(s) and so will not be recognized as an inflow of resources (revenue) until then. The District only has one time that qualifies for reporting in the category. Unavailable revenues are reported only in the governmental funds balance sheet. This amount is deferred and recognized as an inflow of resources in the period that amounts become available.

Budgets

Budgets are prepared and adopted after public hearings for the governmental funds, pursuant to Chapter 190, Florida Statutes. The District utilizes the same basis of accounting for budgets as it does for revenues and expenditures in its various funds. The legal level of budgetary control is at the fund level. All budgeted appropriations lapse at year end. Formal budgets are adopted for the general and debt service funds. As a result, deficits in the budget variance columns of the accompanying financial statements may occur.

NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS

Explanation of Differences Between the Governmental Fund Balance Sheet and the Government-wide Statement of Net Position

“Total fund balances” of the District’s governmental funds, $2,686,285, differs from “net position” of governmental activities, $(9,680,184), reported in the Statement of Net Position. This difference primarily results from the long-term economic focus of the statement of net position versus the current financial resources focus of the governmental fund balance sheet. The effect of the differences is illustrated below.

Capital related items

When capital assets (property, plant and equipment that are to be used in governmental activities) are purchased or constructed, the cost of those assets is reported as expenditures in governmental funds. However, the Statement of Net Position included those capital assets among the assets of the District as a whole.

Construction in progress	$	11,942,408	
Infrastructure	6,061,669	
Improvements other than buildings	993,607	
Equipment	80,485	
Accumulated depreciation		(311,581)	
Total	$	18,766,588	
Long-term debt transactions

Long-term  liabilities,  bond discount  and bond	

premium  applicable  to  the District’s	
governmental activities are not due and payable in the current period and accordingly are not reported as fund liabilities. All liabilities (both current and long-term) are reported in the Statement of Net Position.

Bonds payable	$	(30,805,000)	
Bond discount, net	76,926	
Bond premium, net		(38,052)	
Bonds payable, net	$	(30,766,126)	

Accrued interest

Accrued liabilities in the Statement of Net Position differ from the amount reported in governmental funds due to accrued interest on bonds.

Accrued interest on bonds payable	$	(366,931)

NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS (CONTINUED)

Explanation of Differences Between the Governmental Fund Operating Statements and the Statement of Activities

The “net change in fund balances” for government funds, $(6,868,925), differs from the “change in net position” for governmental activities, $(12,176,664), reported in the Statement of Activities. The differences arise primarily from the long-term economic focus of the Statement of Activities versus the current financial resources focus of the governmental funds. The effect of the differences is illustrated below.

Capital related items

When capital assets that are to be used in governmental activities are purchased or constructed, the resources expended for those assets are reported as expenditures in governmental funds. However, in the Statement of Activities, the cost of those assets is allocated over their estimated useful lives and reported as depreciation. As a result, fund balances decrease by the amount of financial resources expended, whereas net position decrease by the amount of depreciation charged for the year.

Capital outlay	$	7,248,829	
Depreciation	(311,581)	
Conveyance		(12,874,234)	
Total	$	(5,936,986)	

Long-term debt transactions

Repayments of bond principal are reported as an expenditure in the governmental funds and, thus, have the effect of reducing fund balance because current financial resources have been used.

Bond principal payments	$	625,000

Some expenses reported in the Statement of Activities do not require the use of current financial resources, therefore, are not reported as expenditures in governmental funds.

Net change in accrued interest payable	$	5,608	
Amortization of bond premium	$	1,510	
Amortization of bond discount	$	(2,871)	

NOTE C – CASH AND INVESTMENTS

All deposits are held in qualified public depositories and are included on the accompanying balance sheet as cash and investments.

Custodial Credit Risk – Deposits

Custodial credit risk is the risk that in the event of a bank failure, the District's deposits may not be returned to it. The District does not have a formal deposit policy for custodial credit risk; however, they follow the provisions of Chapter 280, Florida Statutes regarding deposits and investments. As of September 30, 2022, the District's bank balance was $280,022 and the carrying value was $279,837. Exposure to custodial credit risk was as follows. The District maintains all deposits in a qualified public depository in accordance with the provisions of Chapter 280, Florida Statutes, which means that all deposits are fully insured by Federal Depositors Insurance or collateralized under Chapter 280, Florida Statutes.

Investments

As of September 30, 2022, the District had the following investments and maturities:

Investment		Maturities		Fair Value	
Managed Money Market		N/A		$ 9,174,822	
Florida PRIME		21 Days*		351,913	
Total				$  9,526,735	

The District categorizes its fair value measurement within the fair value hierarchy established by generally accepted accounting principles. The fair value is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. The District uses a market approach in measuring fair value that uses prices and other relevant information generated by market transactions involving identical or similar assets, liabilities, or groups of assets and liabilities.

Assets or liabilities are classified into one of three levels. Level 1 is the most realizable and is based on quoted price for identical assets, or liabilities, in an active market. Level 2 uses significant other observable inputs when obtained quoted prices for identical or similar assets, or liabilities, in markets that are not active. Level 3 is the least reliable and uses significant unobservable inputs that uses the best information available under the circumstances which includes the District's own data in measuring unobservable inputs.

Based on the criteria in the preceding paragraph, the investment in Managed Money Market is a Level 1 asset.

NOTE C – CASH AND INVESTMENTS (CONTINUED)

Investments (Continued)
The District’s investment policy allows management to invest funds in investments permitted under Section 218.415, Florida Statutes. The investment in Florida PRIME is measured at amortized cost. Florida PRIME has established policies and guidelines regarding participant transactions and the authority to limit or restrict withdrawals or impose a penalty for an early withdrawal. As of September 30, 2022, there were no redemption fees, maximum transaction amounts, or any other requirement that would limit daily access to 100 percent of the account value.
Interest Rate Risk
The District does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates.
Credit Risk
The District's investments are limited by state statutory requirements and bond compliance. The District has no investment policy that would further limit its investment choices. As of September 30, 2022, the District’s investment in Florida PRIME was rated AAAm by Standard and Poor’s. The District’s investment in Managed Money Market was not rated.
Concentration of Credit Risk
The District places no limit on the amount it may invest in any one fund. The investments in the Managed Money Market are 96% of the District’s total investments. The investment in Florida PRIME is 4% of the District’s total investments.
The types of deposits and investments and their level of risk exposure as of September 30, 2022 were typical of these items during the fiscal year then ended. The District considers any decline in fair value for certain investments to be temporary.

NOTE D – SPECIAL ASSESSMENT REVENUES
Assessments are non-ad valorem assessments on benefitted property within the District. Operating and Maintenance Assessments are based upon adopted budget and levied annually. Debt Service Assessments are levied when bonds are issued and collected annually. The District may collect assessments directly or utilize the uniform method of collection (Chapter 197.3632, Florida Statutes). Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by 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 all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period

NOTE E – CAPITAL ASSETS
Capital asset activity for the year ended September 30, 2022 was as follows:

Governmental Activities: Capital assets	Beginning
	Balance		
	Additions		
	Deletions		Ending
	Balance		
Construction in progress	$ 24,703,574	$	7,168,344	$ 19,929,510	$ 11,942,408	
Infrastructure	-	6,061,669	-	6,061,669	
Improvemnets other than buildings	-	993,607	-	993,607	
Equipment	-	80,485	-	80,485	
Accumulated depreciation		- 		(311,581)		- 		(311,581)	
Total Capital Assets, net	 $ 24,703,574 	 $ 13,992,524 	 $ 19,929,510 	 $ 18,766,588 	

Depreciation of $311,581 was charged to physical environment.

NOTE F – LONG-TERM DEBT

The following is a summary of activity for long-term debt of the District for the year ended September 30, 2022:

Long-term debt at October 1, 2021	$	31,430,000 Principal payments			(625,000)
Long-term debt at September 30, 2022	$	30,805,000

Bond premium, net	38,052
Bond discount, net		(76,926)

Bonds Payable, Net	$	30,766,126 

NOTE F – LONG-TERM DEBT (CONTINUED)		
Special Assessment Revenue Bonds		
Long-term debt is comprised of the following:		
$4,710,000 Series 2017 Special Assessment Bonds due in annual principal installments beginning December 2018 and maturing December 2047. Interest is due semi-annually on June 15 and December 15, at various interest rates ranging between 3.500% and 5.000%. Current portion is $95,000.	

$	4,390,000 	
$14,735,000 Series 2019 Special Assessment Bonds due in annual principal installments beginning June 2020 and maturing June 2049. Interest is due semi-annually on June
15 and December 15, at various interest rates ranging between 3.500% and 4.625%. Current portion is $280,000.	

$	13,950,000 	
$12,730,000 Series 2020 Special Assessment Bonds due in annual principal installments beginning December 2021 and maturing December 2050. Interest is due semi-annually on June 15 and December 15, at various interest rates ranging
between 2.500% and 3.750%. Current portion is $270,000.	

$	12,465,000 	

The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2022 are as follows:

Year Ending
 September 30,  	Principal	 	Interest	 	Total	

2023	$	645,000	$	1,253,013	$	1,898,013	
2024	660,000	1,233,075	1,893,075	
2025	680,000	1,212,325	1,892,325	
2026	710,000	1,189,100	1,899,100	
2027	735,000	1,164,150	1,899,150	
2028-2032	4,105,000	5,393,869	9,498,869	
2033-2037	4,990,000	4,495,125	9,485,125	
2038-2042	6,130,000	3,354,269	9,484,269	
2043-2047	7,595,000	1,890,606	9,485,606	
2048-2051		4,555,000 		322,944 		4,877,944 	
Totals	 $	30,805,000 	 $	21,508,476 	 $ 52,313,476 	

NOTE F – LONG-TERM DEBT (CONTINUED)

Summary of Significant Bonds Resolution Terms and Covenants

Special Assessment Bonds, Series 2017, Series 2019 and Series 2020
The Series 2017 Bonds are subject to redemption at the option of the District prior to their maturity, in whole or in part, at any time on or after December 15, 2028, at a redemption price equal to the principal amount of the Series 2017 Bonds to be redeemed, together with accrued interest to the date of redemption. The Series 2019 Bonds are subject to redemption at the option of the District prior to their maturity, in whole or in part, at any time on or after June 15, 2029 at a redemption price equal to the principal amount of the Series 2019 Bonds to be redeemed, together with accrued interest to the date of redemption. The Series 2020 Bonds are subject to redemption at the option of the District prior to their maturity, in whole or in part, at any time on or after December 15, 2030 at a redemption price equal to the principal amount of the Series 2020 Bonds to be redeemed, together with accrued interest to the date of redemption. The Series 2017, 2019, and 2020 Bonds are subject to extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Trust Indenture.
The Trust Indenture established certain amounts be maintained in a reserve account. In addition, the Trust Indenture has certain restrictions and requirements relating to 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.
Depository Funds
The bond resolution establishes certain funds and determines the order in which revenues are to be deposited into these funds. A description of the significant funds, including their purposes, is as follows:
Reserve Fund – The Series 2017 Reserve Account was funded from the proceeds of the Series 2017 Bonds in an amount equal to 50% of the maximum annual debt service on the Series 2017 Bonds at issuance. The Series 2019 Reserve Account was funded from the proceeds of the Series 2019 Bonds in an amount equal to 50% of the maximum annual debt service outstanding on the Series 2019 Bonds. The Series 2020 Reserve Account was funded from the proceeds of the Series 2020 Bonds in an amount equal to 50% of the maximum annual debt service outstanding on the Series 2020 Bonds. Monies held in the reserve account will be used only for the purposes established in the Trust Indenture.
The following is a schedule of required reserve deposits as of September 30, 2022:

	Reserve
	Balance		Reserve
  Requirement 	
Series 2017 Special Assessment Bonds	$	150,900	$	150,900	
Series 2019 Special Assessment Bonds	$	449,947	$	449,947	
Series 2020 Special Assessment Bonds	$	351,125	$	351,125	

NOTE G – RISK MANAGEMENT

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 for which the government carries commercial insurance. There were no claims filed within the past three years.

NOTE H – ECONOMIC DEPENDENCY
The Developer owns a significant portion of land within the District. The District’s activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District’s operations. At September 30, 2022, all board members were affiliated with the Developer.

NOTE I – SUBSEQUENT EVENTS

In November 2022, the District accepted conveyances of Real Property and Improvements from the Developer in the amount of $83,900.

In March 2023, the District issued $4,450,000 Special Assessments Bonds, Series 2023 to finance a portion of the Series 2023 Project.

INDEPENDENT AUDITORS’ 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
Stoneybrook South at ChampionsGate Community Development District Osceola, 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, as listed in the table of contents, of Stoneybrook South at ChampionsGate Community Development District, as of and for the year ended September 30, 2022, and the related notes to the financial statements, which collectively comprise the basic financial statements and have issued our report thereon dated November 17, 2023.

Report on Internal Control Over Financial Reporting

In planning and performing our audit, we considered Stoneybrook South at ChampionsGate Community Development District's internal control over financial reporting (internal control) as a basis for designing 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 Stoneybrook South at ChampionsGate Community Development District’s internal control. Accordingly, we do not express an opinion on the effectiveness of Stoneybrook South at ChampionsGate Community Development 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 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 have not been identified.

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To the Board of Supervisors
Stoneybrook South at ChampionsGate Community Development District

Report on Compliance and Other Matters

As part of obtaining reasonable assurance about whether Stoneybrook South at ChampionsGate Community Development District's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant 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.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida November 17, 2023

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MANAGEMENT LETTER

To the Board of Supervisors
Stoneybrook South at ChampionsGate Community Development District Osceola County, Florida
Report on the Financial Statements

We have audited the financial statements of the Stoneybrook South at ChampionsGate Community Development District as of and for the year ended September 30, 2022, and have issued our report thereon dated November 17, 2023.
Auditor’s Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States; 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 Financial Statements Performed in Accordance with Government Auditing Standards and our Independent Auditor’s Report on an examination conducted in accordance with AICPA Professionals Standards, AT-C Section 315 regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in that report, which is dated November 17, 2023, should be considered in conjunction with this management letter.
Prior Audit Findings

Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been made to address findings and recommendations made in the preceding financial audit report. There were no findings or recommendations made in the preceding financial audit report.
Financial Condition and Management

Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, requires us to apply appropriate procedures and communicate the results of our determination as to whether or not Stoneybrook South at ChampionsGate Community Development District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific conditions met. In connection with our audit, we determined that the Stoneybrook South at ChampionsGate Community Development District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.

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To the Board of Supervisors
Stoneybrook South at ChampionsGate Community Development District

Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial conditions assessment procedures as of September 30, 2022 for Stoneybrook South at ChampionsGate Community Development District. It is management’s responsibility to monitor the Stoneybrook South at ChampionsGate Community Development District’s financial condition; our financial condition assessment was based in part on the representations made by management and the review of the financial information provided by the same.

Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.

Specific Information

The information provided below was provided by management and has not been audited; therefore, we do not express an opinion or provide any assurance on the information.
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, the Stoneybrook South at ChampionsGate Community Development District reported:
The total number of district employees compensated in the last pay period of the District’s fiscal year: 5
The total number of independent contractors to whom nonemployee compensation was paid in the last month of the District’s fiscal year: 7
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency: $3,694
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency: $487,201
Each construction project with a total cost of at least $65,000 approved by the District that is scheduled to begin on or after October 1, 2021, together with the total expenditures for such project: The Series 2020 Project $7,168,344.
A budget variance based on the budget adopted under Section 189.016(4), Florida Statutes, before the beginning of the fiscal year being reported if the District amends a final adopted budget under Section 189.016(6), Florida Statutes: The budget was not amended.

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To the Board of Supervisors
Stoneybrook South at ChampionsGate Community Development District
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)8, Rules of the Auditor General, the Stoneybrook South at ChampionsGate Community Development District reported:
The rate or rates of non-ad valorem special assessments imposed by the District: The General Fund, $342.96 - $1,097.44, Debt Service Fund, $989.00 – $1,719.00.
The amount of special assessments collected by or on behalf of the District: Total special assessments collected was $2,815,016.
The total amount of outstanding bonds issued by the District and the terms of such bonds: Governmental Activities Series 2017 Bonds, $4,390,000, maturing May 2047, Series 2019 Bonds, $13,950,000 maturing June 2049, and Series 2020 Bonds,
$12,465,000, maturing December 2050.

Additional Matters

Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate 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. In connection with our audit, we did not note any such findings.

Purpose of this Letter

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, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida November 17, 2023

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INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES

To the Board of Supervisors
Stoneybrook South at ChampionsGate Community Development District Osceola County, Florida

We have examined Stoneybrook South at ChampionsGate Community Development District's compliance with Section 218.415, Florida Statutes during the year ended September 30, 2022. Management is responsible for Stoneybrook South at ChampionsGate Community Development District’s compliance with those requirements. Our responsibility is to express an opinion on Stoneybrook South at ChampionsGate Community Development 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 and, accordingly, included examining, on a test basis, evidence about Stoneybrook South at ChampionsGate Community Development District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on Stoneybrook South at ChampionsGate Community Development District’s compliance with the specified requirements.

In our opinion, Stoneybrook South at ChampionsGate Community Development District complied, in all material respects, with the aforementioned requirements during the year ended September 30, 2022.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida November 17, 2023

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Section VI

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

October 23, 2023 Board of Supervisors
Stoneybrook South at ChampionsGate Community Development District
219 East Livingston Street Orlando, FL 32801

We are pleased to confirm our understanding of the services we are to provide Stoneybrook South at ChampionsGate Community Development District, Osceola County, Florida (“the District”) for the fiscal year ended September 30, 2023, with an option for four (4) additional annual renewals. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Stoneybrook South at ChampionsGate Community Development District as of and for the fiscal year ended September 30, 2023, with an option for four (4) additional annual renewals. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes.
Accounting principles generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District’s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the District’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management’s Discussion and Analysis
Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District’s financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.

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

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

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

IF GRAU & ASSOCIATES HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ITS DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN AT: C/O GOVERNMENTAL MANAGEMENT SERVICES – CENTRAL FLORIDA LLC, 219 EAST LIVINGSTON STREET ORLANDO, FLORIDA 32801, OR RECORDREQUEST@GMSCFL.COM, PH: (407) 841-5524.

This agreement provides for a contract period of one (1) year with the option of four (4) additional, one-year renewals upon the written consent of both parties. Our fee for these services will not exceed $5,800 for the September 30, 2023 audit. The fees for the fiscal years 2024, 2025, 2026 and 2027 will not exceed $5,900, $6,000, $6,100 and $6,200, respectively, unless there is a change in activity by the District which results in additional audit work or if Bonds are issued.

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

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

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

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

We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2023 peer review report accompanies this letter.

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

Very truly yours, Grau & Associates

Antonio J. Grau RESPONSE:
This letter correctly sets forth the understanding of Stoneybrook South at ChampionsGate Community Development District.

By: 		
Title:	
Date:	

 	

Section VII

Instructions: Complete this form to transfer t& the permit to the operation and maintenance entity. This form can be completed concurrently with, or within 30 days of approval of,. the As-Built Certification and Request for Conversion to Operation Phase (Form 62-330.310(1)). Please include all documentation required under Section 12.2.1(b) of Applicant's Handbook Volume I (see checklist below). Fallure to submit the appropriate final documenls will result In the pennlttee remaining Hable for operation and maintenance of the permitted activities.
Permit No.: 49-104549-P	Application No(s): 201217-4904
Project Name: Westside Blvd.	Phase (if applicable): N/A Fox North

ransfer: The permittee requests that the permit be transferred to the legal entity operation and maintenance (O&M).

By: 	

_,_  ._""-..,.c;.	.--.:::,,--

Rob Bonin - Land Development Operations

Signatu e of Permittee Lennar Homes. LLC Company Name
407-586-4063/ rob.bonin@lennar.com
Phone/email address

Name and Title
6§75 Westwood Blvd.. 5th floor
Company Address Or!ando, FL 32821 City, State, Zip

B. Agreement for System Operation and Maintenance Responsibility: The below-named legal entity agrees to operate and maintain the works or activities in compliance with all pennit conditions and provisions of Chapter 62-330, Florida Administrative Code (FAC.) and Applicant's Handbook Volumes I and II.

The operation and maintenance entity does not need to sign this form if it is the same entity that was approved for
 operation and maintenance in the issued pennlt.	

Authorization for any proposed modification to the permitted activities shall be applied for and obtained prior to conducting such modification.

By:

	  \	
SignetreofRe_presentative of O&M Entity
George Flint/ District Manager
Name and Title qflint@gmscfl.com Email Address
407-841-5524	

Stoneybrook South at Championsgate COD
Name of Entity for O&M
219 East Livingston Street	
Address
Oriando, FL 32801
Ci , State, Zip
10-31-23	

Phone	Date
Enclosed are the following documents, as applicable:
D Copy of recorded transfer of title to the operating entity for the common areas on which the stonnwater management system is located (unless dedicated by plat)
D Copy of all recorded plats
D Copy of recorded declaration of covenants and restrictions, amendments, and associated exhibits
D Copy of flied articles of incorporation (if filed before 1995)

Fonn 62-330.310(2) - Request for Transfer of Environmental Resouroe Permit to the Perpetual Operation Entity
Incorporated by reference In paragraph 62-330.310(4)(a), F.A.C. (June 1, 2018)	Page 1 of 1

Instructions: Complete this fonn to transfer te the permit to the operation and maintenance entity. This fonn can be completed concurrently with, or within 30 days of approval of the As-Built Certification and Request for conversion to Operation Phase (Fonn 62-330.310(1)). Please Include all documentation required under Section 12.2.1(b) of Applicant's Handbook Volume I (see checklist below). Failure to submit the appropriate final documen1B will ntault In the pennlttee remaining Hable for operation and maintenance of the permitted activities.

Permit No.: 49-105420-P
Project Name:

Application No(s): 210126-5203
Phase (if aoplicable): N/A

Westside Blvd Extension at Tract X
Request torf;ansfer: The permittee requests that the permit be transferred to the legal entity responsible fi	peration and maintenance (O&M).
By:			Rob Bonin - Land Development Operations
Signature of Permittee	Name and Title
Lennar Homes. LLC	6675 Westwood Blvd., 5th floor
Company Name	Company Address
407-586-4063/ rob.bonin@lennar.com	-=O..r.l.a.=n=d=o.a....aF,._.L._3=2=8=2. 1	_
Phone/email address	City, State, Zip

	Agreement for System Operation _and Maintenance Responsibility: The below-named legal entity agrees to operate and maintain the works or activities in compliance with all pennit conditions and provisions of Chapter 62-330, Florida Administrative Code (F.A.C.) and Applicant's Handbook Volumes I and II.

The operation and maintenance entity does not need to sign this form If It is the same entity that was approved for
 operation and maintenance in the issued pennit.	

By:

Authorization for any proposed modification to the permitted activities shall be applied for and obtained prior to conducting such modification.

Stoneybrook South at Championsgate CDD

s;in	O_&_M-En-tity George Flin District Manager Name and Title
gflint@gmscfl.com
Email Address
407-841-5524

Name of Entity for O&M
219 East Livingston Street
Address
Orlando, FL 32801
City, State, Zip
10-31-23	

Phone	Date
Enclosed are the following documents, as applicable:
0 Copy of recorded transfer of title to the operating entity for the common areas on which the stormwater management system ls located (unless dedicated by plat)
D Copy of all recorded plats
DCopy of recorded declaration of covenants and restrictions, amendments, and associated exhibits
DCopy of filed articles of Incorporation (if filed before 1995)

Form 62-330.310(2)- Request for Transfer of Environmental Resource Permit to the Perpetual Operation Entity
Incorporated by reference inparagraph 62-330.310(4)(8), FA.C. (June 1, 2018)	Page 1 of 1

Section VIII

Stoneybrook South at Championsgate COD

This Data Sharing And Usage Agreement, hereafter referred to as "Agreement," establishes the terms and conditions under which the Stoneybrook South at Championsgate CDD, hereafter referred to as agency, can acquire and use Osceola County Property Appraiser (OCPA) data that is exempt from Public Records disclosure as defined in FS 119.071.
Please note the referenced statute has amended as of October 1, 2021. The paragraph below reflects the changes.

The confidentiality of personal identifying and location information including: names, mailing address, or any other descriptive property information that may reveal identity or home address pertaining to parcels owned by individuals that have received exempt/confidential status, hereafter referred to as confidential personal identifying and location information, will be protected as follows:
The agency will not release confidential personal identifying and location information that may reveal identifying and location information of individuals exempted from Public Records disclosure.
The agency will not present the confidential personal identifying and location information in the results of data analysis (including maps) in any manner that would reveal personal identifying and location information of individuals exempted from Public Records disclosure.
The agency shall comply with all State laws and regulations governing the confidentiality of personal identifying and location information that is the subject of this Agreement.
The agency shall ensure any employee granted access to confidential personal identifying and location information is subject to the terms and conditions of this Agreement.
The agency shall ensure any third party granted access to confidential personal identifying and location information is subject to the terms and conditions of this Agreement. Acceptance of these terms must be provided in writing to the agency by the third party before personal identifying and location information is released.
The terms of this Agreement shall commence on January 1, 2024 and shall run until December 31, 2024, the date if signature by the parties notwithstanding. This Agreement shall not automatically renew. A new agreement will be provided annually for the following year.
IN WITNESS THEREOF, both the Osceola County Property Appraiser, through its duly authorized representative, and the agency, through its duly authorized representative, have hereunto executed this Data Sharing and Usage Agreement as of the last below written date.

OSCEOLA COUNTY PROPERTY APPRAISER

Signature: 	 _ Print:	Katrina S. Scarborough
Date:	 _

Stoneybrook South at Championsgate CDD

Signature:	 _ Print:		
Title:		 Date:	

Please returned signed original copy, no later than January 31, 2024
2505 E IRLO BRONSON MEMORIAL HWY KISSIMMEE, FL 34744
(407) 742-5000
INFO@PROPERTY-APPRAISER.ORG • PROPERTY-APPRAISER.ORG

Section IX

STONEYBROOK SOUTH AT CHAMPIONSGATE COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2023 (SERIES 2023 ASSESSMENT AREA)

(Acquisition and Construction)

The undersigned, a Responsible Officer of the Stoneybrook South at ChampionsGate Community Development District (the “District”) hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture between the District and U.S. Bank National Association, as trustee (the “Trustee”), dated as of October 1, 2017, as supplemented by that certain Fourth Supplemental Trust Indenture dated as of February 1, 2023 (collectively, the “Indenture”) (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):

Requisition Number: 4

Identify Acquisition Agreement, if applicable;

Name of Payee pursuant to Acquisition Agreement:

Lennar Homes LLC

Amount Payable: $4,002,255.23
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments):
Reimbursement construction costs for Fox North Utilities & Tract X infrastructure.
Fund or Account and subaccount, if any, from which disbursement to be made:

Series 2023 Acquisition and Construction Account of the Acquisition and Construction Fund.

The undersigned hereby certifies that:

obligations in the stated amount set forth above have been incurred by the District,

each disbursement set forth above is a proper charge against the Series 2023 Acquisition and Construction Account;

each disbursement set forth above was incurred in connection with the Cost of the Series 2023 Project; and

each disbursement represents a Cost of the Series 2023 Project which has not previously been paid.

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

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.
Originals or copies of the invoice(s) from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested are on file with the District.
STONEYBROOK SOUTH AT CHAMPIONSGATE COMMUNITY DEVELOPMENT DISTRICT

By:		
Responsible Officer

Date:	

CONSULTING ENGINEER’S APPROVAL

The undersigned Consulting Engineer hereby certifies that this disbursement is for the Cost of the Series 2023 Project and is consistent with: (i) the Acquisition Agreement; and (ii) the report of the Consulting Engineer, as such report shall have been amended or modified.

Consulting Engineer

2

Special Assessment Bonds Series 2023, Requisition #4
September 2023 Reimbursement Summary

Project Name	
Contract No.	Total Contract Amount	
Submitted Cost		Previously Reimbursed	
Approved Reimbursement	
Balance	
Contractor		Amount	Pay App #	Amount		Amount	Amount	%	Amount	

Fox North Utilites ( Water, Sewer, Storm Drains)								
SDC	#03827310	$	2,431,908.00	#11	$	2,398,734.70		0.00	$	2,158,861.23	89%	$	273,046.77	

Fox North Dry Utilites										
SDC	#03880780	$	1,691,092.00	#11	$	1,566,702.00		0.00	$	1,410,031.80	83%	$	281,060.20	

Fox North Mass Grade & Westside Blvd Extension							retainage	
SDC	#94351032	$	3,370,277.50	#17 R	$	2,534,830.50		0.00	$	2,281,347.45	68%	$	374,368.05	

SBS Tract X Infrastructure				
SDC	#05077042	$	1,560,400.00	#6	$	319,796.38		0.00 $	287,816.74	18%	$ 1,272,583.26	
										
SBS Tract X Generic Excavating									
SDC	#05079665	$	2,020,600.00		$	1,162,815.00		0.00	$	1,046,533.50	52%	$	766,366.50	
										
SBS Tract X Site Work										
SDC	#01544282	$	1,197,833.00		$	629,849.00		0.00	$	566,864.10	47%	$	104,934.90	

										

										
									Balance	
Total		$  12,272,110.50		$	8,612,727.58		0.00	$	7,751,454.82	63%	$ 3,072,359.68	

										

										

										

		Total Approved Reimbursement			$	7,751,454.82			
		Construction Fund Series 2023 - Balance			$4,002,255.23			
		Developer Contribution				$	(3,749,199.59)			

Hamilton Engineering and Surveying, LLC September 2023
1

SDC										
Contract #03827310										
Fox North Utilites ( Water, Sewer, Storm Drains)	Pay App #11  11/25/22							
										
	Contract Amount					
Description	Qty	Unit	Price	Amount		% CDD
Reim	Amount Reimbursable	Pay App #1-11	Balance	
Fox North Utilities										
										
Generic Excavation & Grading										
Compact Site	2000	CY	$	2.80	$	5,600.00		100%	$	5,600.00	$	5,600.00	$	-	
Total Excavation										
										
Mobilization										
Mobilization	1	LS	$	9,900.00	$	9,900.00		100%	$	9,900.00	$	9,900.00	$	-	
Total Mobilization										
										
Sanitary Sewer										
8" PVC Pipe (0-6' cut)	1695	LF	$	35.00	$	59,325.00		100%	$	59,325.00	$	59,325.00	$	-	
8" PVC Pipe (6'-8' cut)	1910	LF	$	41.00	$	78,310.00		100%	$	78,310.00	$	78,310.00	$	-	
8" PVC Pipe (8'-10' cut)	745	LF	$	46.00	$	34,270.00		100%	$	34,270.00	$	34,270.00	$	-	
8" PVC Pipe (10'-12' cut)	504	LF	$	55.00	$	27,720.00		100%	$	27,720.00	$	27,720.00	$	-	
8" PVC Pipe (14'-16' cut)	564	LF	$	68.00	$	38,352.00		100%	$	38,352.00	$	38,352.00	$	-	
8" PVC Pipe (16'-18' cut)	66	LF	$	70.00	$	4,620.00		100%	$	4,620.00	$	4,619.70	$	0.30	
Dewatering	1	LF	$  26,169.00	$	26,169.00		100%	$	26,169.00	$	26,169.00	$	-	
(Including Fittings)	93	EA	$	1,925.00	$	179,025.00		100%	$	179,025.00	$	179,025.00	$	-	
Manhole (0-6' cut)	12	EA	$	7,000.00	$	84,000.00		100%	$	84,000.00	$	84,000.00	$	-	
Manhole (6'-8' cut)	6	EA	$	7,500.00	$	45,000.00		100%	$	45,000.00	$	45,000.00	$	-	
Manhole (8'-10' cut)	2	EA	$	8,650.00	$	17,300.00		100%	$	17,300.00	$	17,300.00	$	-	
Manhole (10'-12' cut)	3	EA	$	9,500.00	$	28,500.00		100%	$	28,500.00	$	28,500.00	$	-	
Manhole (12'-14' cut)	2	EA	$  12,000.00	$	24,000.00		100%	$	24,000.00	$	24,000.00	$	-	
Manhole (14'-16' cut)	1	EA	$  13,600.00	$	13,600.00		100%	$	13,600.00	$	13,600.00	$	-	
Manhole (16'-18' cut)	1	EA	$  14,000.00	$	14,000.00		100%	$	14,000.00	$	14,000.00	$	-	
Sanitary line testing	5484	LF	$	6.00	$	32,904.00		100%	$	32,904.00	$	32,904.00	$	-	
(Including Fittings)	11	EA	$	1,600.00	$	17,600.00		100%	$	17,600.00	$	17,600.00	$	-	
Connect to Existing	2	EA	$	9,400.00	$	18,800.00		100%	$	18,800.00	$	18,800.00	$	-	
Restore Whistling St. Blvd	1	EA	$  47,500.00	$	47,500.00		100%	$	47,500.00	$	47,500.00	$	-	
Total Sanitary Sewer										
										
Water										
12" Gate Valves	5	EA	$	3,800.00	$	19,000.00		100%	$	19,000.00	$	19,000.00	$	-	
12" PVC Water Main	690	LF	$	82.00	$	56,580.00		100%	$	56,580.00	$	56,580.00	$	-	
6" PVC Water Main	200	LF	$	36.00	$	7,200.00		100%	$	7,200.00	$	7,200.00	$	-	
8" Gate Valves	26	EA	$	2,500.00	$	65,000.00		100%	$	65,000.00	$	65,000.00	$	-	
8" PVC Water Main	3786	LF	$	47.00	$	177,942.00		100%	$	177,942.00	$	177,942.00	$	-	
w/Temp jump	4	LS	$	2,000.00	$	8,000.00		100%	$	8,000.00	$	8,000.00	$	-	
Double Service Assembly	88	EA	$	1,600.00	$	140,800.00		100%	$	140,800.00	$	140,800.00	$	-	
Gate Valve and Tee)	7	EA	$	6,100.00	$	42,700.00		100%	$	42,700.00	$	42,700.00	$	-	
Miscellaneous Fittings	1	LS	$  48,000.00	$	48,000.00		100%	$	48,000.00	$	48,000.00	$	-	
Single Service Assembly	21	EA	$	1,150.00	$	24,150.00		100%	$	24,150.00	$	24,150.00	$	-	
(Hydro-Guard)	5	EA	$	9,000.00	$	45,000.00		100%	$	45,000.00	$	45,000.00	$	-	
Water Main Testing	6016	LF	$	3.00	$	18,048.00		100%	$	18,048.00	$	18,048.00	$	-	
10" Gate Valves	6	EA	$	3,400.00	$	20,400.00		100%	$	20,400.00	$	20,400.00	$	-	
10" PVC Water Main	1340	LF	$	62.00	$	83,080.00		100%	$	83,080.00	$	83,080.00	$	-	
Total Water										
										
Generic Storms Drains										
Pipe										
15" CLASS III RCP	46	LF	$	65.00	$	2,990.00		100%	$	2,990.00	$	2,990.00	$	-	
18" CLASS III RCP	1665	LF	$	56.00	$	93,240.00		100%	$	93,240.00	$	93,240.00	$	-	
24" CLASS III RCP	601	LF	$	75.00	$	45,075.00		100%	$	45,075.00	$	45,075.00	$	-	
30" CLASS III RCP	661	LF	$	100.00	$	66,100.00		100%	$	66,100.00	$	66,100.00	$	-	
36" CLASS III RCP	847	LF	$	130.00	$	110,110.00		100%	$	110,110.00	$	110,110.00	$	-	
42" CLASS III RCP	184	LF	$	190.00	$	34,960.00		100%	$	34,960.00	$	34,960.00	$	-	
48" CLASS III RCP	239	LF	$	210.00	$	50,190.00		100%	$	50,190.00	$	50,190.00	$	-	
Dewatering	1550	LF	$	15.00	$	23,250.00		100%	$	23,250.00	$	23,250.00	$	-	
Structures										
TYPE "F" INLET	4	EA	$	6,300.00	$	25,200.00		100%	$	25,200.00	$	25,200.00	$	-	
TYPE "J" MANHOLE	5	EA	$	8,100.00	$	40,500.00		100%	$	40,500.00	$	40,500.00	$	-	

Connect to Existing Strucutres	7	EA	$	4,700.00	$	32,900.00		100%	$	32,900.00	$	28,200.00	$	4,700.00	
8" HDPE	1795	LF	$	28.00	$	50,260.00		100%	$	50,260.00	$	50,260.00	$	-	
10" HDPE	340	LF	$	37.00	$	12,580.00		100%	$	12,580.00	$	7,770.00	$	4,810.00	
12" HDPE	140	LF	$	45.00	$	6,300.00		100%	$	6,300.00	$	4,995.00	$	1,305.00	
Type 2 Curb Inlet	4	EA	$	8,000.00	$	32,000.00		100%	$	32,000.00	$	32,000.00	$	-	
Type 5 Curb Inlet	7	EA	$	9,900.00	$	69,300.00		100%	$	69,300.00	$	69,300.00	$	-	
Type 6 Curb Inlet	11	EA	$	8,200.00	$	90,200.00		100%	$	90,200.00	$	90,200.00	$	-	
Type S Inlet	3	EA	$	6,900.00	$	20,700.00		100%	$	20,700.00	$	20,700.00	$	-	
12" Yard Drain	24	EA	$	1,300.00	$	31,200.00		100%	$	31,200.00	$	18,200.00	$	13,000.00	
Clean & TV Drainage Pipe	4243	LF	$	6.00	$	25,458.00		100%	$	25,458.00	$	23,100.00	$	2,358.00	
48" MES	1	EA	$	7,000.00	$	7,000.00		100%	$	7,000.00	$	-	$	7,000.00	
Total Storms Drains										

										
										
Total	2,431,908.00			$	2,431,908.00	$  2,398,734.70	$	33,173.30	
10% Retainage	$	243,190.80	$	239,873.47	
Completed to Date	$  2,158,861.23	
Remaining	$	273,046.77	

SDC										
Contract #03880780	Pay App #11  11/25/2022							
Fox North Dry Utilites							
	Contract Amount					
Description	Qty	Unit	Price	Amount		% CDD
Reim	Amount
Reimbursable	Pay App #1-11	Balance	
Fox North										
Survey Staking										
Certified as-built drawings	1	LS	$	15,000.00	$	15,000.00		100%	$	15,000.00	$	6,000.00	$	9,000.00	
Construction staking/layout	1	LS	$	56,750.00	$	56,750.00		100%	$	56,750.00	$	56,750.00	$	-	
(letter from surveyor)	1	LS	$	3,000.00	$	3,000.00		100%	$	3,000.00	$	3,000.00	$	-	
General Conditions	1	LS	$	75,184.50	$	75,184.50		100%	$	75,184.50	$	75,184.50	$	-	
Total Survey										
										
Grading										
Final Grading (Lots)	197	EA	$	225.00	$	44,325.00		100%	$	44,325.00	$	44,325.00	$	-	
ROW Grading	1	LS	$	44,050.00	$	44,050.00		100%	$	44,050.00	$	44,050.00	$	-	
Total Grading										
										
Erosion Control										
Erosion Control Maintenance	1	LS	$	16,000.00	$	16,000.00		100%	$	16,000.00	$	14,400.00	$	1,600.00	
Inlet Protection	34	EA	$	200.00	$	6,800.00		100%	$	6,800.00	$	6,800.00	$	-	
Seed & Mulch all lots	93000	SY	$	0.35	$	32,550.00		100%	$	32,550.00	$	-	$	32,550.00	
Silt Fence (DOUBLE ROW)	1300	LF	$	3.50	$	4,550.00		100%	$	4,550.00	$	4,550.00	$	-	
Silt Fence (SINGLE ROW)	6000	LF	$	2.50	$	15,000.00		100%	$	15,000.00	$	15,000.00	$	-	
Curb)	2600	SY	$	3.00	$	7,800.00		100%	$	7,800.00	$	7,800.00	$	-	
Entrance	1	EA	$	6,300.00	$	6,300.00		100%	$	6,300.00	$	6,300.00	$	-	
Total Erosion Control										
										
Reclaim Water										
Pipe										
4" Gate Valves	14	EA	$	1,300.00	$	18,200.00		100%	$	18,200.00	$	18,200.00	$	-	
4" PVC Reuse Water Main	2200	LF	$	20.00	$	44,000.00		100%	$	44,000.00	$	44,000.00	$	-	
Connect to Existing Reuse
Water Main	
2	
EA	
$	1,400.00	
$	2,800.00		100%	$	2,800.00	$	2,800.00	$	-	
Miscellaneous Fittings	1	LS	$	34,750.00	$	34,750.00		100%	$	34,750.00	$	34,750.00	$	-	
Reuse Testing	3000	LF	$	2.00	$	6,000.00		100%	$	6,000.00	$	6,000.00	$	-	
12" PVC Reuse Water Main -
C-900 DR 18	
800	
LF	
$	88.00	
$	70,400.00		100%	$	70,400.00	$	70,400.00	$	-	
12" Gate Valves	6	EA	$	3,800.00	$	22,800.00		100%	$	22,800.00	$	22,800.00	$	-	
2" Auto Flushing Device	3	EA	$	6,500.00	$	19,500.00		100%	$	19,500.00	$	19,500.00	$	-	
2" Tract Service	7	EA	$	1,200.00	$	8,400.00		100%	$	8,400.00	$	8,400.00	$	-	
Total Reclaim Water										
										
Asphalt Paving										
LIFT)	19500	SY	$	14.00	$	273,000.00		100%	$	273,000.00	$	273,000.00	$	-	
(LBR 40)	22670	SY	$	5.75	$	130,352.50		100%	$	130,352.50	$	130,352.50	$	-	
4" Sidewalk (Unreinforced)*	25550	SF	$	5.50	$	140,525.00		100%	$	140,525.00	$	140,525.00	$	-	
Truncated Domes	24	EA	$	1,650.00	$	39,600.00		100%	$	39,600.00	$	-	$	39,600.00	
Miami Curb	4220	LF	$	22.00	$	92,840.00		100%	$	92,840.00	$	92,840.00	$	-	
Ribbon Curb	4150	LF	$	14.00	$	58,100.00		100%	$	58,100.00	$	58,100.00	$	-	
Type "A" Curb *	1035	LF	$	21.00	$	21,735.00		100%	$	21,735.00	$	21,735.00	$	-	
Type "D" Curb	450	LF	$	14.00	$	6,300.00		100%	$	6,300.00	$	6,300.00	$	-	

Type "F" Curb and Gutter	1620	LF	$	22.00	$	35,640.00		100%	$	35,640.00	$	35,640.00	$	-	
6" Limerock Base	19500	SY	$	13.70	$	267,150.00		100%	$	267,150.00	$	267,150.00	$	-	

Thickend edge for Sidewalk	
1300	
LF	
$	13.50	
$	17,550.00		100%	$	17,550.00	$	17,550.00	$	-	
Dumpster Pad	560	SF	$	11.50	$	6,440.00		100%	$	6,440.00	$	-	$	6,440.00	
Bollards	8	EA	$	900.00	$	7,200.00		100%	$	7,200.00	$	-	$	7,200.00	

Striping, Signage, & RPMs										
Pavement Markings	1	LS	$	14,500.00	$	14,500.00		100%	$	14,500.00	$	-	$	14,500.00	
Signage	1	LS	$	12,500.00	$	12,500.00		100%	$	12,500.00	$	12,500.00	$	-	
Total Asphalt										
										
Turf										
Areas	4500	SY	$	3.00	$	13,500.00		100%	$	13,500.00	$	-	$	13,500.00	
Total OffTract Turf										
										
				$	1,691,092.00			$  1,691,092.00	$ 1,566,702.00	$	124,390.00	
10% Retainage				$	169,109.20				$	156,670.20		
This Period								$ 1,410,031.80		
									$	281,060.20	

SDC										
Contract #94351032	Pay App #17 R  1/25/2023							
Fox North Mass Grade & Westside Blvd Extension							
	Contract Amount					

Description	
Qty	
Unit	
Price	
Amount		% CDD
Reim	Amount Reimbursable	Through Pay App #17 R	Balance to Complete	
Fox North										
Survey Staking										
Certified as-built drawings	1	LS	$	5,000.00	$	5,000.00		100%	$	5,000.00	$	5,000.00	$	-	
Construction staking/layout	1	LS	$	15,000.00	$	15,000.00		100%	$	15,000.00	$	15,000.00	$	-	
from surveyor)	1	LS	$	1,000.00	$	1,000.00		100%	$	1,000.00	$	1,000.00	$	-	

Grading										
& Compact on Site	36000	CY	$	2.50	$	90,000.00		20%	$	18,000.00	$	18,000.00	$	-	
as shown in plan set	157000	CY	$	2.55	$	400,350.00		20%	$	80,070.00	$	80,070.00	$	-	

Grading										
Pond Grading	13600	SY	$	0.50	$	6,800.00		100%	$	6,800.00	$	6,800.00	$	-	

Clear & Grub										
ONSITE)	38	AC	$	3,000.00	$	114,000.00		15%	$	17,100.00	$	17,100.00	$	-	
Excavation	1	LS	$	30,050.00	$	30,050.00		100%	$	30,050.00	$	30,050.00	$	-	

Mobilization										
Mobilization	1	LS	$	34,275.10	$	34,275.10		100%	$	34,275.10	$	34,275.10	$	-	

Erosion Control										
Dust Control (Watering)	1	LS	$	1,000.00	$	1,000.00		100%	$	1,000.00	$	1,000.00	$	-	
Erosion Control Maintenance	1	LS	$	2,500.00	$	2,500.00		100%	$	2,500.00	$	2,500.00	$	-	
Inlet Protection	10	EA	$	200.00	$	2,000.00		100%	$	2,000.00	$	2,000.00	$	-	
Silt Fence (DOUBLE ROW)	3525	LF	$	3.00	$	10,575.00		100%	$	10,575.00	$	10,575.00	$	-	
Silt Fence (SINGLE ROW)	6000	LF	$	2.50	$	15,000.00		100%	$	15,000.00	$	15,000.00	$	-	
Entrance	1	EA	$	5,500.00	$	5,500.00		100%	$	5,500.00	$	5,500.00	$	-	

Generic Storms Drains										
Pipe										
24" Class III RCP (0-6')	39	LF	$	62.00	$	2,418.00		100%	$	2,418.00	$	2,418.00	$	-	
24" Class III RCP (6-8')	39	LF	$	63.00	$	2,457.00		100%	$	2,457.00	$	2,457.00	$	-	
30" Class III RCP (6-8')	80	LF	$	94.00	$	7,520.00		100%	$	7,520.00	$	7,520.00	$	-	
30" Class III RCP (12-14')	81	LF	$	96.00	$	7,776.00		100%	$	7,776.00	$	7,776.00	$	-	
36" Class III RCP (10-12')	158	LF	$	109.00	$	17,222.00		100%	$	17,222.00	$	17,222.00	$	-	
36" Class III RCP (12-14')	185	LF	$	112.00	$	20,720.00		100%	$	20,720.00	$	20,720.00	$	-	
48" Class III RCP (0-6')	96	LF	$	159.00	$	15,264.00		100%	$	15,264.00	$	15,264.00	$	-	
48" Class III RCP (6-8')	301	LF	$	160.00	$	48,160.00		100%	$	48,160.00	$	48,160.00	$	-	
48" Class III RCP (8-10')	536	LF	$	162.00	$	86,832.00		100%	$	86,832.00	$	86,832.00	$	-	
48" Class III RCP (10-12')	82	LF	$	164.00	$	13,448.00		100%	$	13,448.00	$	13,448.00	$	-	

48" Class III RCP (16-18')	184	LF	$	166.00	$	30,544.00		100%	$	30,544.00	$	30,544.00	$	-	
48" Class III RCP (18-20')	255	LF	$	169.00	$	43,095.00		100%	$	43,095.00	$	43,095.00	$	-	
Dewatering	2036	LF	$	7.40	$	15,066.40		100%	$	15,066.40	$	15,066.40	$	-	
Structures										
48" Dia. Storm MH, 5' Dia. (18-
20'), 5' Type J Alt B	
2	
EA	
$	9,000.00	
$	18,000.00		100%	$	18,000.00	$	18,000.00	$	-	
48" Dia. Storm MH, 5' Dia. (8-
10'), 5' Type J Alt B	
1	
EA	
$	8,500.00	
$	8,500.00		100%	$	8,500.00	$	8,500.00	$	-	
FDOT Type "P-6" Curb Inlet (12- 14'), 4' Type J Alt B	
2	
EA	
$	7,000.00	
$	14,000.00		100%	$	14,000.00	$	14,000.00	$	-	
FDOT Type F, 5' Dia. (10-12),
8' Type J Alt A	
1	
EA	
$	6,800.00	
$	6,800.00		100%	$	6,800.00	$	6,800.00	$	-	
FDOT Type F, 5' Dia. (16-18'),
5' Type J Alt B	
1	
EA	
$	6,700.00	
$	6,700.00		100%	$	6,700.00	$	6,700.00	$	-	
FDOT Type F, 5' Dia. (6-8'), 5'
Type J Alt B	
3	
EA	
$	6,600.00	
$	19,800.00		100%	$	19,800.00	$	19,800.00	$	-	
FDOT Type F, 5' Dia. (8-10'), 5'
Type J Alt B	
3	
EA	
$	6,500.00	
$	19,500.00		100%	$	19,500.00	$	19,500.00	$	-	

FDOT U-End Wall W/ Baffles per Index No. 430-011	

1	

EA	

$	3,900.00	

$	3,900.00		
100%	
$	3,900.00	
$	3,900.00	
$	-	
Modifed Type D DBI W/ Circular Orifice & Rectangular Bleeder	

1	

EA	

$	8,100.00	

$	8,100.00		
100%	
$	8,100.00	
$	8,100.00	
$	-	
48" Mitered end Section	1	EA	$	6,200.00	$	6,200.00		100%	$	6,200.00	$	6,200.00	$	-	
										
Asphalt										
4" inch Ditch Pavement	4	SY	$	200.00	$	800.00		100%	$	800.00	$	800.00	$	-	
Header Curb	30	LF	$	22.00	$	660.00		100%	$	660.00	$	660.00	$	-	
										
Retaining Walls										
Mounted 42-48" Commercial Grade Black Aluminum 3-Rail (Where Required)	
660	
LF	
$	65.00	
$	42,900.00		
0%	
$	-	
$	-	
$	-	
Segmented Block Retaining Walls	4771	SF	$	22.00	$	104,962.00		0%	$	-	$	-	$	-	
										
Turf										
Sod Common & Disturbed Areas	
13600	
SY	
$	3.00	
$	40,800.00		100%	$	40,800.00	$	40,800.00	$	-	
Seed Mass Grading Area	142000	SY	$	0.25	$	35,500.00		100%	$	35,500.00		$	35,500.00	

Offsite Westside Blvd
Extension										
										
Survey Staking										
Certified as-built drawings	1	LS	$	5,000.00	$	5,000.00		100%	$	5,000.00	$	4,500.00	$	500.00	
Construction staking/layout	1	LS	$	8,000.00	$	8,000.00		100%	$	8,000.00	$	8,000.00	$	-	
Verify survey monuments (letter from surveyor)	
1	
LS	
$	1,000.00	
$	1,000.00		100%	$	1,000.00	$	1,000.00	$	-	
										
Excavation & Grading										
Onsite Cut and haul to Tract X as shown in plan set	24000	CY	$	2.55	$	61,200.00		20%	$	12,240.00	$	12,240.00	$	-	

										
Grading										
ROW Grading	4500	SY	$	1.00	$	4,500.00		100%	$	4,500.00	$	4,500.00	$	-	
										
Clear & Grubb										

Clear & Grubb (BURN ONSITE)	3	AC	$	2,700.00	$	8,100.00		20%	$	1,620.00	$	1,620.00	$	-	
										
Mobilization										
Mobilization	1	LS	$	20,000.00	$	20,000.00		100%	$	20,000.00	$	20,000.00	$	-	
										
Erosion Control										
Dust Control (Watering)	1	LS	$	1,000.00	$	1,000.00		100%	$	1,000.00	$	1,000.00	$	-	

Erosion Control Maintenance	
1	
LS	
$	2,500.00	
$	2,500.00		100%	$	2,500.00	$	2,500.00	$	-	
Inlet Protection	8	EA	$	200.00	$	1,600.00		100%	$	1,600.00	$	1,600.00	$	-	
Silt Fence for Road R/W (SINGLE ROW)	
200	
LF	
$	2.50	
$	500.00		100%	$	500.00	$	500.00	$	-	
Sod (Entire ROW Back Of Curb)	
4500	
SY	
$	3.00	
$	13,500.00		100%	$	13,500.00	$	-	$	13,500.00	

Generic Water										
10" Gate Valves	3	EA	$	3,000.00	$	9,000.00		100%	$	9,000.00	$	9,000.00	$	-	
10" PVC Water Main	140	LF	$	56.00	$	7,840.00		100%	$	7,840.00	$	7,840.00	$	-	

2" Automatic Flushing Device	
3	
EA	
$	4,800.00	
$	14,400.00		100%	$	14,400.00	$	14,400.00	$	-	
24" Gate Valves	5	EA	$	24,250.00	$	121,250.00		100%	$	121,250.00	$	121,250.00	$	-	
24" PVC Water Main	1440	LF	$	210.00	$	302,400.00		100%	$	302,400.00	$	302,400.00	$	-	
Connect to Existing Water Main w/Temp jump	
1	
LS	
$	6,800.00	
$	6,800.00		100%	$	6,800.00	$	6,800.00	$	-	

Fire Hydrant Assembly (Includes Gate Valve and Tee)	

1	

EA	

$	5,900.00	

$	5,900.00		
100%	
$	5,900.00	
$	5,900.00	
$	-	
Miscellaneous Fittings	1	LS	$	27,300.00	$	27,300.00		100%	$	27,300.00	$	27,300.00	$	-	
Water Main Testing	1580	LF	$	3.00	$	4,740.00		100%	$	4,740.00	$	4,740.00	$	-	
										
Storm Drains										
Pipe										
18" Class III RCP (0-6')	248	LF	$	49.00	$	12,152.00		100%	$	12,152.00	$	12,152.00	$	-	
18" Class III RCP (6-8')	132	LF	$	53.00	$	6,996.00		100%	$	6,996.00	$	6,996.00	$	-	
24" Class III RCP (6-8')	649	LF	$	64.00	$	41,536.00		100%	$	41,536.00	$	41,536.00	$	-	
Structures										
FDOT Type P1 (0-6'),	2	EA	$	5,800.00	$	11,600.00		100%	$	11,600.00	$	11,600.00	$	-	
FDOT Type P1 (6-8')	1	EA	$	5,900.00	$	5,900.00		100%	$	5,900.00	$	5,900.00	$	-	
FDOT Type P1 (8-10')	3	EA	$	6,000.00	$	18,000.00		100%	$	18,000.00	$	18,000.00	$	-	
FDOT Type P2 (0-6')	1	EA	$	6,200.00	$	6,200.00		100%	$	6,200.00	$	6,200.00	$	-	
FDOT Type P2 (6-8')	1	EA	$	6,300.00	$	6,300.00		100%	$	6,300.00	$	6,300.00	$	-	
										
Asphalt Paving										

1" Asphalt, Type SP-9.5 (1 LIFT) - Temporary Cul-De-Sac	

335	

SY	

$	10.00	

$	3,350.00		
100%	
$	3,350.00	
$	3,350.00	
$	-	
10 Foot Wide, 4" Thick Sidewalk (Unreinforced)	
14350	
SF	
$	5.00	
$	71,750.00		100%	$	71,750.00	$	71,750.00	$	-	
12" Stabilized Subgrade (LBR 40)	
5450	
SY	
$	4.50	
$	24,525.00		100%	$	24,525.00	$	24,525.00	$	-	
2.5" Asphalt, Type SP-12.5 (1 LIFT)	
4650	
SY	
$	17.00	
$	79,050.00		100%	$	79,050.00	$	79,050.00	$	-	

8" Limerock Base (LBR 150)	
4985	
SY	
$	14.50	
$	72,282.50		100%	$	72,282.50	$	72,282.50	$	-	

Backfill & Grade behind Curb	
2920	
LF	
$	1.00	
$	2,920.00		100%	$	2,920.00	$	2,920.00	$	-	
Handicap Ramps, with Truncated Domes	
2	
EA	
$	1,500.00	
$	3,000.00		100%	$	3,000.00		$	3,000.00	

Maintenace of Traffic Services	
1	
LS	
$	5,000.00	
$	5,000.00		100%	$	5,000.00	$	5,000.00	$	-	
Miami Curb	95	LF	$	20.00	$	1,900.00		100%	$	1,900.00	$	1,900.00	$	-	
Type "A" Curb	1500	LF	$	17.00	$	25,500.00		100%	$	25,500.00	$	25,500.00	$	-	
Type "F" Curb and Gutter*	1420	LF	$	20.00	$	28,400.00		100%	$	28,400.00	$	28,400.00	$	-	

Striping, Signage, & RPMs										
6" Solid Single White Stripe Thermoplastic	
2700	
LF	
$	1.50	
$	4,050.00		100%	$	4,050.00	$	4,050.00	$	-	
6" White Stripe (10'-30' Skip) Thermoplastic	
1350	
LF	
$	1.40	
$	1,890.00		100%	$	1,890.00	$	1,890.00	$	-	
12" Solid White Emphasized Thermoplastic Crosswalk	
200	
LF	
$	3.00	
$	600.00		100%	$	600.00	$	600.00	$	-	
OM4-1 End of Road Marker 18" x 18" High Intensity	
3	
EA	
$	150.00	
$	450.00		100%	$	450.00	$	450.00	$	-	

Turf										
Sod Common & Disturbed Areas	
4500	
SY	
$	3.00	
$	13,500.00		100%	$	13,500.00		$	13,500.00	
										
Change Order # 1										
OffTract										
Certified as-built drawings	1	LS	$	5,000.00	$	5,000.00		100%	$	5,000.00	$	1,500.00	$	3,500.00	

Onsite Fill, Place & Compact on Site (Stockpiled material from Westside Extension - Fox North project to be used for fill.)	

11500	

CY	

$	2.40	

$	27,600.00		

20%	

$	5,520.00	

$	5,520.00	

$	-	
ROW Grading	6000	SY	$	1.00	$	6,000.00		100%	$	6,000.00	$	5,000.00	$	1,000.00	

Removal of existing temporary Cul De Sac and Miami Curb	
336	
SY	
$	10.00	
$	3,360.00		
100%	
$	3,360.00	
$	3,360.00	
$	-	
Mobilization	0.75	LS	$	20,000.00	$	15,000.00		100%	$	15,000.00	$	15,000.00	$	-	
Inlet Protection	7	EA	$	200.00	$	1,400.00		100%	$	1,400.00	$	1,400.00	$	-	
Sod (Entire ROW Back Of Curb)	6000	SY	$	2.50	$	15,000.00		100%	$	15,000.00		$	15,000.00	
10" Gate Valves	2	EA	$	3,600.00	$	7,200.00		100%	$	7,200.00	$	7,200.00	$	-	
10" PVC Water Main	40	LF	$	68.00	$	2,720.00		100%	$	2,720.00	$	2,720.00	$	-	

2" Automatic Flushing Device	3	EA	$	5,500.00	$	16,500.00		100%	$	16,500.00	$	16,500.00	$	-	
24" Gate Valves	4	EA	$	25,960.00	$	103,840.00		100%	$	103,840.00	$	103,840.00	$	-	

24" PVC Water Main	1160	LF	$	270.00	$	313,200.00		100%	$	313,200.00	$	313,200.00	$	-	
8" Gate Valves	2	EA	$	2,300.00	$	4,600.00		100%	$	4,600.00	$	4,600.00	$	-	
8" PVC Water Main	80	LF	$	56.00	$	4,480.00		100%	$	4,480.00	$	4,480.00	$	-	
Connect to Existing Water Main w/Temp jump	1	LS	$	8,400.00	$	8,400.00		100%	$	8,400.00	$	8,400.00	$	-	
Fire Hydrant Assembly (Includes Gate Valve and Tee)	
1	
EA	
$	6,300.00	
$	6,300.00		
100%	
$	6,300.00	
$	6,300.00	
$	-	
Miscellaneous Fittings	1	LS	$	34,750.00	$	34,750.00		100%	$	34,750.00	$	34,750.00	$	-	
Water Main Testing	1280	LF	$	3.00	$	3,840.00		100%	$	3,840.00	$	3,840.00	$	-	
18" CLASS III RCP (0-6')	72	LF	$	61.00	$	4,392.00		100%	$	4,392.00	$	4,392.00	$	-	
18" CLASS III RCP (6-8')	733	LF	$	61.00	$	44,713.00		100%	$	44,713.00	$	44,713.00	$	-	
24" CLASS III RCP (0-6')	32	LF	$	76.00	$	2,432.00		100%	$	2,432.00	$	2,432.00	$	-	
24" CLASS III RCP (6-8')	212	LF	$	76.00	$	16,112.00		100%	$	16,112.00	$	16,112.00	$	-	
30" CLASS III RCP (6-8')	188	LF	$	105.00	$	19,740.00		100%	$	19,740.00	$	19,740.00	$	-	
FDOT TYPE P1 (6-8'), 4' Dia.
Type J, Alt A	
6	
EA	
$	6,100.00	
$	36,600.00		100%	$	36,600.00	$	36,600.00	$	-	
FDOT TYPE P2 (0-6'), 4' Dia.
Type J, Alt A	
1	
EA	
$	6,350.00	
$	6,350.00		100%	$	6,350.00	$	6,350.00	$	-	
FDOT TYPE P2 (6-8'), 4' Dia.
Type J, Alt A	
1	
EA	
$	6,350.00	
$	6,350.00		100%	$	6,350.00	$	6,350.00	$	-	
Type J MH, (6-8'), 4' Dia. Type J, Alt B.	
1	
EA	
$	7,350.00	
$	7,350.00		100%	$	7,350.00	$	7,350.00	$	-	
1.0" Asphalt, TypeE SP-9.5 (1 LIFT)	
318	
SY	
$	7.00	
$	2,226.00		100%	$	2,226.00	$	2,226.00	$	-	
12" Stabilized Subgrade (LBR 40)	
3928	
SY	
$	4.50	
$	17,676.00		100%	$	17,676.00	$	17,676.00	$	-	
2.5" Asphalt Type SP-12.5 (1 LIFT)	
3188	
SY	
$	17.00	
$	54,196.00		100%	$	54,196.00	$	54,196.00	$	-	
4" Sidewalk - 10' Wide (Unreinforced)*	
11000	
SF	
$	5.35	
$	58,850.00		100%	$	58,850.00	$	50,825.00	$	8,025.00	
8" Limerock Base (LBR 150)	3506	SY	$	16.25	$	56,972.50		100%	$	56,972.50	$	56,972.50	$	-	
Backfill and Grade behind Curb	2274	LF	$	1.00	$	2,274.00		100%	$	2,274.00	$	2,274.00	$	-	
Handicap Ramps with Truncated Domes	2	EA	$	1,600.00	$	3,200.00		100%	$	3,200.00		$	3,200.00	
Maintenance of Traffic Services	1	LS	$	1,000.00	$	1,000.00		100%	$	1,000.00	$	1,000.00	$	-	
Miarmi Curb*	100	LF	$	23.00	$	2,300.00		100%	$	2,300.00	$	2,300.00	$	-	
Type "A" Curb *	1140	LF	$	21.50	$	24,510.00		100%	$	24,510.00	$	24,510.00	$	-	
Type "F" Curb and Gutter*	1134	LF	$	22.00	$	24,948.00		100%	$	24,948.00	$	24,948.00	$	-	
12" Solid White Emphasized Thermoplastic Crosswalk	140	LF	$	3.00	$	420.00		100%	$	420.00	$	-	$	420.00	
6" Solid Single White Stripe Thermoplastic	2200	LF	$	1.50	$	3,300.00		100%	$	3,300.00	$	-	$	3,300.00	
6" Yellow Stripe (10'-30' Skip) Thermoplastic	
1100	
LF	$	1.40	$	1,540.00		100%	$	1,540.00	$	-	$	1,540.00	
OM4-1 End of Road Marker 18" x 18" High Intensity	6	EA	$	150.00	$	900.00		100%	$	900.00	$	-	$	900.00	
Header Curb	30	LF	$	22.00	$	660.00		100%	$	660.00	$	660.00	$	-	
Credit	1	LF	$ (80,000.00)	$	(80,000.00)		100%	$	(80,000.00)	$	(80,000.00)	$	-	
Sod Common & Disturbed areas	6000	SY	$	3.00	$	18,000.00		100%	$	18,000.00		$	18,000.00	
										
Total				$	3,370,277.50			$  2,655,715.50	$	2,534,830.50	$	120,885.00	
10% Retainage				$	337,027.75				$	253,483.05		

Completed to Date								$	2,281,347.45		
Remaining									$	374,368.05	

SDC										
Contract #05077042	Pay App #6 10/25/22							
SBS Tract X Infrastructure							
										
	Contract Amount					

Description	
Qty	
Unit	
Price	
Amount		% CDD
Reim	Amount Reimbursable	
Pay Apps #1-6	Balance to Complete	
Tract X Infrastructure										
Survey Staking										
Certified as-built drawings	1	LS	$ 14,000.00	$	14,000.00		100%	$	14,000.00	$	-	$	14,000.00	
Construction staking/layout	1	LS	$ 42,500.00	$	42,500.00		100%	$	42,500.00	$	12,750.00	$	29,750.00	
(letter from surveyor)	1	LS	$ 3,000.00	$	3,000.00		100%	$	3,000.00	$	3,000.00	$	-	
General Conditions	1	LS	$ 59,800.00	$	59,800.00		100%	$	59,800.00	$	59,800.00	$	-	

Erosion Control										
Erosion Control Maintenance	1	LS	$15,100.00	$	15,100.00		100%	$	15,100.00	$	3,020.00	$	12,080.00	
Inlet Protection	31	EA	$200.00	$	6,200.00		100%	$	6,200.00	$	-	$	6,200.00	
Seed & Mulch all lots	74000	SY	$0.30	$	22,200.00		100%	$	22,200.00	$	-	$	22,200.00	
Silt Fence (DOUBLE ROW)	2,700	LF	$3.50	$	9,450.00		100%	$	9,450.00	$	9,450.00	$	-	
Silt Fence (SINGLE ROW)	2,400	LF	$2.50	$	6,000.00		100%	$	6,000.00	$	6,000.00	$	-	
Curb)	5,000	SY	$3.00	$	15,000.00		100%	$	15,000.00	$	-	$	15,000.00	
Entrance	1	EA	$6,300.00	$	6,300.00		100%	$	6,300.00	$	6,300.00	$	-	

Generic Water										
8" Gate Valves	17	EA	$2,500.00	$	42,500.00		100%	$	42,500.00	$	15,000.00	$	27,500.00	
8" PVC Water Main	3625	LF	$47.00	$  170,375.00		100%	$	170,375.00	$	72,850.00	$	97,525.00	
Main w/Temp jump	3	LS	$3,000.00	$	9,000.00		100%	$	9,000.00	$	3,000.00	$	6,000.00	
Double Service Assembly	70	EA	$1,600.00	$  112,000.00		100%	$	112,000.00	$	41,600.00	$	70,400.00	
(Includes Gate Valve and	7	EA	$6,100.00	$	42,700.00		100%	$	42,700.00	$	18,300.00	$	24,400.00	
Miscellaneous Fittings	1	LS	$11,037.50	$	11,037.50		100%	$	11,037.50	$	3,642.38	$	7,395.12	
Single Service Assembly	22	EA	$1,150.00	$	25,300.00		100%	$	25,300.00	$	9,200.00	$	16,100.00	
Water Main Testing	3625	LF	$2.50	$	9,062.50		100%	$	9,062.50	$	-	$	9,062.50	

Paving										
1.5" ASPHALT, TYPE SP-
9.5 (1 LIFT)	14450	SY	$14.00	$  202,300.00		100%	$	202,300.00	$	-	$  202,300.00	
12" STABILIZED
SUBGRADE (LBR 40)	13580	SY	$5.75	$	78,085.00		100%	$	78,085.00	$	-	$	78,085.00	
4" SIDEWALK 7'
W/THICKENED EDGE*	10850	SF	$5.50	$	59,675.00		100%	$	59,675.00	$	-	$	59,675.00	
HANDICAP RAMPS WITH
TRUNCATED DOMES	14	EA	$1,650.00	$	23,100.00		100%	$	23,100.00	$	-	$	23,100.00	
MIAMI CURB*	7000	LF	$22.00	$  154,000.00		100%	$	154,000.00	$	-	$  154,000.00	
TYPE "D" CURB*	590	LF	$14.00	$	8,260.00		100%	$	8,260.00	$	-	$	8,260.00	
6" Limerock Base	14450	SY	$13.70	$  197,965.00		100%	$	197,965.00	$	-	$  197,965.00	
Thickend edge for Sidewalk	800	LF	$13.50	$	10,800.00		100%	$	10,800.00	$	-	$	10,800.00	
Dumpster Pad	560	SF	$11.50	$	6,440.00		100%	$	6,440.00	$	-	$	6,440.00	
Bollards	8	EA	$900.00	$	7,200.00		100%	$	7,200.00	$	-	$	7,200.00	

Generic Asphalt Paving: Striping, Signage & RPM's										

Pavement Markings	1	LS	$10,500.00	$	10,500.00		100%	$	10,500.00	$	-	$	10,500.00	
Signage	1	LS	$7,000.00	$	7,000.00		100%	$	7,000.00	$	-	$	7,000.00	
										
Turf										
Sod (Common & Disturbed Ar	1800	SY	$	3.00	$	5,400.00		100%	$	5,400.00	$	-	$	5,400.00	
										
Reclaimed Water Construction									
4" Gate Valves	25	EA	$ 1,300.00	$	32,500.00		100%	$	32,500.00	$	10,400.00	$	22,100.00	
4" PVC Reuse Water Main	3780	LF	$	20.00	$	75,600.00		100%	$	75,600.00	$	25,000.00	$	50,600.00	
Connect to Existing Reuse W	3	EA	$ 3,400.00	$	10,200.00		100%	$	10,200.00	$	3,400.00	$	6,800.00	
Miscellaneous Fittings	1	LS	$ 15,710.00	$	15,710.00		100%	$	15,710.00	$	6,284.00	$	9,426.00	
Reuse Testing	3870	LF	$	2.00	$	7,740.00		100%	$	7,740.00	$	-	$	7,740.00	
Single Services	2	EA	$ 1,200.00	$	2,400.00		100%	$	2,400.00	$	1,200.00	$	1,200.00	
Double Services	15	EA	$ 1,600.00	$	24,000.00		100%	$	24,000.00	$	9,600.00	$	14,400.00	
										
Total				1,560,400.00			$  1,560,400.00	$	319,796.38	$ 1,240,603.62	
10% Retainage				$  156,040.00			$	156,040.00	$	31,979.64		
Completed to Date								$	287,816.74		
Remaining									$ 1,272,583.26	

SDC									
Contract #05079665	Pay App #6  10/25/22						
SBS Tract X Generic Excavating						
	Contract Amount				
Description	Qty	Unit	Price	Amount	% CDD
Reim	Amount
Reimbursable	Pay Apps #1-6	Balance	
Tract X Generic 
Excavating									
Import									
Import	15000	CY	$	11.70	$	175,500.00	0%	$	-	$	-	$	-	
									
Generic Excavation &
Grading									

Onsite Cut (Excavation), Place & Compact Site	
4000	
CY	
$2.80	
$	11,200.00	
100%	
$	11,200.00	
$	1,120.00	
$  10,080.00	
									
Grading									
Final Grading (Lots)	161	EA	$200.00	$	32,200.00	0%	$	-		$	-	
ROW Grading	1	LS	$27,718.00	$	27,718.00	100%	$	27,718.00	$	-	$  27,718.00	
									
Mobilization									
Mobilization	1	LS	$9,200.00	$	9,200.00	100%	$	9,200.00	$	9,200.00	$	-	

Generic Sanitary Sewer									
8" PVC Pipe (0-6' cut)	585	LF	$34.00	$	19,890.00	100%	$	19,890.00	$	19,890.00	$	-	
8" PVC Pipe (6'-8' cut)	340	LF	$40.00	$	13,600.00	100%	$	13,600.00	$	13,600.00	$	-	
8" PVC Pipe (8'-10' cut)	510	LF	$45.00	$	22,950.00	100%	$	22,950.00	$	22,950.00	$	-	
8" PVC Pipe (10'-12' cut)	1490	LF	$53.00	$	78,970.00	100%	$	78,970.00	$	78,970.00	$	-	
8" PVC Pipe (14'-16' cut)	420	LF	$67.00	$	28,140.00	100%	$	28,140.00	$	28,140.00	$	-	
Dewatering	1	LF	$12,995.00	$	12,995.00	100%	$	12,995.00	$	12,995.00	$	-	
Double Service Assembly (Including Fittings)	
80	
EA	
$1,900.00	
$	152,000.00	
100%	
$  152,000.00	
$	49,400.00	
$ 102,600.00	
Manhole (0-6' cut)	4	EA	$6,500.00	$	26,000.00	100%	$	26,000.00	$	26,000.00	$	-	
Manhole (6'-8' cut)	3	EA	$7,400.00	$	22,200.00	100%	$	22,200.00	$	22,200.00	$	-	
Manhole (8'-10' cut)	3	EA	$8,600.00	$	25,800.00	100%	$	25,800.00	$	25,800.00	$	-	
Manhole (10'-12' cut)	5	EA	$9,500.00	$	47,500.00	100%	$	47,500.00	$	47,500.00	$	-	
Manhole 10-12' W/LINER	3	EA	$12,000.00	$	36,000.00	100%	$	36,000.00	$	36,000.00	$	-	
Manhole 14-16' W/LINER	2	EA	$24,000.00	$	48,000.00	100%	$	48,000.00	$	48,000.00	$	-	
Sanitary line testing	3431	LF	$6.00	$	20,586.00	100%	$	20,586.00	$	-	$  20,586.00	
Single Service Assembly (Including Fittings)	
1	
EA	
$1,600.00	
$	1,600.00	
100%	
$	1,600.00	
$	-	
$	1,600.00	
10" SDR 26 PVC 10-20'	86	LF	$85.00	$	7,310.00	100%	$	7,310.00	$	2,465.00	$	4,845.00	
									
Lift Station									
2" LIFT STATION SERVIC	1	EA	$	2,200.00	$	2,200.00	100%	$	2,200.00		$	2,200.00	
Lift Station (Pumps, Contro	1	LS	$ 439,000.00	$	439,000.00	100%	$  439,000.00	$	219,500.00	$ 219,500.00	
LIFT STATION COMPOU	1	LS	$ 50,787.00	$	50,787.00	100%	$	50,787.00		$  50,787.00	

LIFT STATION DEWATER	1	LS	$ 11,300.00	$	11,300.00	100%	$	11,300.00	$	11,300.00	$	-	
									
Lift Station: Force Main									
Connect to Existing Force	2	EA	$	1,500.00	$	3,000.00	100%	$	3,000.00	$	-	$	3,000.00	
Force main fittings	1	LS	$	7,000.00	$	7,000.00	100%	$	7,000.00	$	2,450.00	$	4,550.00	
Force main testing	1	LF	$	1,800.00	$	1,800.00	100%	$	1,800.00	$	-	$	1,800.00	
6" Gate Valves	1	EA	$	1,900.00	$	1,900.00	100%	$	1,900.00	$	665.00	$	1,235.00	
6" PVC Pipe	1945	LF	$	26.00	$	50,570.00	100%	$	50,570.00	$	22,100.00	$  28,470.00	
6" PVC Force Main	1855	LF	$	26.00	$	48,230.00	100%	$	48,230.00	$	23,400.00	$  24,830.00	
6" Plug Valve	1	EA	$	1,900.00	$	1,900.00	100%	$	1,900.00	$	665.00	$	1,235.00	
Fittings / Testing	1	LS	$	8,400.00	$	8,400.00	100%	$	8,400.00	$	-	$	8,400.00	
									
Generic Storm Drains: Pipe								
4" Gate Valves	242	LF	$	71.00	$	17,182.00	100%	$	17,182.00	$	11,218.00	$	5,964.00	
4" PVC Reuse Water Main	675	LF	$	62.00	$	41,850.00	100%	$	41,850.00	$	35,650.00	$	6,200.00	
Connect to Existing Reuse	654	LF	$	81.00	$	52,974.00	100%	$	52,974.00	$	42,525.00	$  10,449.00	
4" Gate Valves	636	LF	$	106.00	$	67,416.00	100%	$	67,416.00	$	67,416.00	$	-	
4" PVC Reuse Water Main	136	LF	$	136.00	$	18,496.00	100%	$	18,496.00	$	18,496.00	$	-	
									
Generic Storm Drains: Drainage Structures						
FDOT TYPE "P-4" CURB I	1	EA	$	7,400.00	$	7,400.00	100%	$	7,400.00	$	7,400.00	$	-	
TYPE "F" INLET	1	EA	$	6,300.00	$	6,300.00	100%	$	6,300.00	$	3,150.00	$	3,150.00	
TYPE "J" MANHOLE	1	EA	$	8,100.00	$	8,100.00	100%	$	8,100.00	$	8,100.00	$	-	
Connect to Existing Strucu	11	EA	$	4,700.00	$	51,700.00	100%	$	51,700.00	$	23,500.00	$  28,200.00	
8" HDPE	1103	LF	$	28.00	$	30,884.00	100%	$	30,884.00	$	9,800.00	$  21,084.00	
10" HDPE	296	LF	$	37.00	$	10,952.00	100%	$	10,952.00	$	3,700.00	$	7,252.00	
Type 2 Curb Inlet	1	EA	$	8,000.00	$	8,000.00	100%	$	8,000.00	$	8,000.00	$	-	
Type 5 Curb Inlet	12	EA	$	9,900.00	$	118,800.00	100%	$  118,800.00	$	103,950.00	$  14,850.00	
Type 6 Curb Inlet	9	EA	$	8,200.00	$	73,800.00	100%	$	73,800.00	$	65,600.00	$	8,200.00	
Type S Inlet	7	EA	$	6,900.00	$	48,300.00	100%	$	48,300.00	$	24,150.00	$  24,150.00	
12" Yard Drain	10	EA	$	1,300.00	$	13,000.00	100%	$	13,000.00	$	5,850.00	$	7,150.00	
									
Total				$	2,020,600.00		$ 1,812,900.00	$  1,162,815.00	$ 650,085.00	
10% Retainage				$	202,060.00			$	116,281.50		
This Period							$  1,046,533.50		
Remaining								$	766,366.50	

SDC									
Contract #01544282									
SBS Tract X Site Work	Pay App #12 10/25/22						
	Contract Amount				
Description	Qty	Unit	Price	Amount	% CDD
Reim	Amount
Reimbursable	Pay Apps #1-12	Balance	
Tract X Site Work									
Survey Staking									
Construction staking/layout	1	LS	$	15,000.00	$	15,000.00	100%	$	15,000.00	$	15,000.00	$	-	
Verify survey monuments (letter from surveyor)	
1	
LS	
$	1,000.00	
$	1,000.00	
100%	
$	1,000.00	
$	1,000.00	
$	-	
									
Clear & Grub									

Clear & Grubb (BURN ONSITE) (7 acre dirt stockpile area north of Barry Rd. which was cleared on the Westside Blvd Ext.-Fox North project will not be paid for clear and grubb item, since it was previously cleared and grubbed.)	

15	

AC	

$5,420.00	

$	81,300.00	

20%	

$	16,260.00	

$	16,260.00	

$	-	
Clear & Grubb (BURN ONSITE) -wetlands	4.5	AC	$5,420.00	$	24,390.00	0%	$	-	$	-	$	-	
									
Mobilization									
Mobilization	0.25	LS	$	67,921.00	$	16,980.25	100%	$	16,980.25	$	16,980.25	$	-	
									
Erosion Control									
Dust Control (Watering)	1	LS	$1,000.00	$	1,000.00	100%	$	1,000.00	$	1,000.00	$	-	
Erosion Control Maintenance	1	LS	$2,500.00	$	2,500.00	100%	$	2,500.00	$	2,500.00	$	-	
Inlet Protection	2	EA	$200.00	$	400.00	100%	$	400.00	$	400.00	$	-	
Silt Fence (DOUBLE ROW)	2,700	LF	$3.00	$	8,100.00	100%	$	8,100.00	$	8,100.00	$	-	
Silt Fence (SINGLE ROW)	1,000	LF	$2.50	$	2,500.00	100%	$	2,500.00	$	2,500.00	$	-	
Temporary Construction Entrance	1	EA	$5,500.00	$	5,500.00	100%	$	5,500.00	$	5,500.00	$	-	
									
Off Tract									
Off Tract Survey									

Construction staking/layout	1	LS	$15,000.00	$	15,000.00	100%	$	15,000.00	$	15,000.00	$	-	

Verify survey monuments (letter from surveyor)	
1	
LS	
$1,000.00	
$	1,000.00	
100%	
$	1,000.00	
$	1,000.00	
$	-	

Off Tract Clear & Grub									
Clear & Grubb (BURN ONSITE)	2	AC	$	5,420.00	$	10,840.00	40%	$	4,336.00	$	4,336.00	$	-	

Off Tract Mobilization									

Mobilization ( 25% of Mobilization	0.25	LS	$	20,000.00	$	5,000.00	100%	$	5,000.00	$	5,000.00	$	-	

Off Tract Erosion Control									
Dust Control (Watering)	1	LS	$1,000.00	$	1,000.00	100%	$	1,000.00	$	1,000.00	$	-	
Erosion Control Maintenance	1	LS	$2,500.00	$	2,500.00	100%	$	2,500.00	$	2,500.00	$	-	
Silt Fence (SINGLE ROW)	1,400	LF	$2.50	$	3,500.00	100%	$	3,500.00	$	3,500.00	$	-	
									
Change Order # 1									
SURVEY STAKING/ENG									

Certified as-built drawings	1	LS	$	5,000.00	$	5,000.00	100%	$	5,000.00	$	2,500.00	$	2,500.00	
									
GENERIC EXCAVATING & GRADING									
Onsite Cut (Excavation), Place & Compact on Site	83700	CY	$	3.35	$	280,395.00	100%	$	280,395.00	$	280,395.00	$	-	
Onsite Fill (Recieve, Place & Compact material on Site) (Hauled in material from
Westside Extension - Fox North project to be used for fill.)	

181000	

CY	

$	2.10	

$	380,100.00	

0%	

$	-	

$	-	

$	-	

Wetland muck excavation, place and compact on site	
10000	
CY	
$	5.00	
$	50,000.00	
0%	
$	-	
$	-	
$	-	
GRADING									
Pond Grading	17000	SY	$	0.50	$	8,500.00	100%	$	8,500.00	$	4,250.00	$	4,250.00	
CLEAR & GRUBB									
Dewatering for pond excavating	1	LS	$	52,350.00	$	52,350.00	100%	$	52,350.00	$	52,350.00	$	-	
MOBILIZATION									
MOBILIZATION	1	LS	$	67,921.00	$	50,940.75	100%	$	50,940.75	$	50,940.75	$	-	

GENERIC STORM DRAINS									
30" CLASS III RCP (6-8')	74	LF	$	105.00	$	7,770.00	100%	$	7,770.00	$	7,770.00	$	-	

30" CLASS III RCP (8-10')	69	LF	$	105.00	$	7,245.00	100%	$	7,245.00	$	7,245.00	$	-	
42" CLASS III RCP (0-6')	46	LF	$	155.00	$	7,130.00	100%	$	7,130.00	$	7,130.00	$	-	
42" CLASS III RCP (6-8')	106	LF	$	155.00	$	16,430.00	100%	$	16,430.00	$	16,430.00	$	-	

42" CLASS III RCP (8-10')	
316	
LF	
$	155.00	
$	48,980.00	100%	$	48,980.00	$	48,980.00	$	-	
DEWATERING	611	LF	$	12.00	$	7,332.00	100%	$	7,332.00	$	7,332.00	$	-	
CONTROL STRUCTURE - MODIFIED TYPE D DBI	
1	
EA	
$	8,350.00	
$	8,350.00	100%	$	8,350.00	$	8,350.00	$	-	
FDOT TYPE "P-4" CURB
INLET - barrel only in mass grade (6-8')	
1	
EA	
$	6,800.00	
$	6,800.00	
100%	
$	6,800.00	
$	6,800.00	
$	-	
FDOT TYPE "P-4" CURB
INLET - barrel only in mass grade (8-10')	
1	
EA	
$	6,800.00	
$	6,800.00	
100%	
$	6,800.00	
$	6,800.00	
$	-	
FDOT U-END WALL PER INDEX NO. 430-010	
1	
EA	
$	3,900.00	
$	3,900.00	100%	$	3,900.00	$	3,900.00	$	-	
Type J MH, (6-8'), 5' Dia.
Type J, Alt B	
1	
EA	
$	7,350.00	
$	7,350.00	100%	$	7,350.00	$	7,350.00	$	-	
42" mitered end section	1	EA	$	6,000.00	$	6,000.00	100%	$	6,000.00	$	2,400.00	$	3,600.00	

4 inch ditch pavement	4	SY	$	200.00	$	800.00	100%	$	800.00	$	-	$	800.00	
Type J MH, (8-10'), 5' Dia.
Type J, Alt A	1	EA	$	7,350.00	$	7,350.00	100%	$	7,350.00	$	7,350.00	$	-	
TURF									
SOD COMMON & DISTURBED AREAS	11000	SY	$	2.80	$	30,800.00	100%	$	30,800.00	$	-	$  30,800.00	
									
Total				$	1,197,833.00		$	671,799.00	$	629,849.00	$  41,950.00	
10% Retainage							$	62,984.90		
This Period							$	566,864.10		
Remaining								$  104,934.90	

Section X

Section C

Section 1

Stoneybrook South at ChampionsGate
Community Development District
Summary of Invoices

September 26, 2023 - November 28, 2023

Fund	Date	Check No.'s	Amount	
General Fund	
9/27/23	
640-642	
$	32,513.00	
	10/4/23	643-644	868.25	
	10/11/23	645-647	18,776.28	
	10/12/23	648	6,251.82	
	10/18/23	649-650	7,675.00	
	10/25/23	651	1,382.50	
	11/1/23	652-656	16,548.67	
	11/9/23	657-659	-	
	11/15/23	660	6,250.34	
	11/21/23	661-663	13,691.03	
			$	103,956.89	

Payroll	
October 2023			
	Adam Morgan	50070	$	184.70	
	Barry Bichard	50071	$	184.70	
	Jarred Cornell	50072	$	184.70	
	Logan Lantrip	50073	$	184.70	
	Patrick Bonin Jr.	50074	$	184.70	
			$	923.50	
	TOTAL		$ 104,880.39	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
9/27/23 00004	9/21/23 20035	202309 300-15500-10000	*	6,197.00
FY24 GEN.LIAB/PUBLIC OFFC
9/21/23 20035	202309 300-15500-10000	*	10,317.00
FY24 PROPERTY INSURANCE
EGIS INSURANCE ADVISORS, LLC	16,514.00 000640
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/27/23 00032	9/01/23 20796	202309 320-53800-46200	*	15,574.00
LANDSCAPE MAINT SEP23
FLORALAWN 2, LLC	15,574.00 000641
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/27/23 00022	9/22/23 1792748	202309 320-53800-47000	*	425.00
MTHLY WATER MGMT SEP23
THE LAKE DOCTORS, INC.	425.00 000642
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/04/23 00027 10/01/23 20233479 202310 320-53800-47100	*	585.00
WATER MGMT TREATMNT OCT23
AMERICAN ECOSYSTEMS, INC.	585.00 000643
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/04/23 00003	9/22/23 80082729 202309 310-51300-48000	*	283.25
NOT.OF FY24 MEETING DATES
ORLANDO SENTINEL	283.25 000644
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/11/23 00024 10/03/23 175526	202309 320-53800-47100	*	875.00
QTRLY MNT-MITIGATION SEP
BIO-TECH CONSULTING, INC.	875.00 000645
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/11/23 00032 10/01/23 21130	202310 300-13100-10100	*	7,284.53
LANDSCAPE MAINT OCT23
10/01/23 21130	202310 320-53800-46200	*	8,214.47
LANDSCAPE MAINT OCT23
FLORALAWN 2, LLC	15,499.00 000646
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/11/23 00030 10/03/23 023070.0 202309 310-51300-31100	*	152.28
CDD MTG/ASSESSMENT EXHBT
10/03/23 023071.0 202309 310-51300-31100	*	2,250.00
CONST-CONVEY FOX/TRACT X
MADDEN MOORHEAD & STOKES LLC	2,402.28 000647
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/12/23 00001 10/01/23 167	202310 310-51300-34000	*	3,333.33
MANAGEMENT FES OCT23
10/01/23 167	202310 310-51300-35200	*	100.00
WEBSITE ADMIN OCT23
10/01/23 167	202310 310-51300-35100	*	150.00
INFORMATION TECH OCT23
10/01/23 167	202310 310-51300-31300	*	1,166.67
DISSEMINATION FEE OCT23
SSCG STONEYSCG	TVISCARRA

DATE	DATE	
	10/01/23	
	10/01/23	
	10/01/23	
	10/01/23	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
167	202310 310-51300-51000	*	.42

202310 310-51300-42000	*	8.38	
202310 310-51300-42500	*	.60	
202310 320-53800-12000	*	1,492.42	

OFFICE SUPPLIES 167
POSTAGE 167
COPIES 168
FIELD MANAGEMENT OCT23
GOVERNMENTAL MANAGEMENT SERVICES	6,251.82 000648
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/18/23 00006 10/02/23 89212	202310 310-51300-54000	*	175.00
SPECIAL DISTRICT FEE-FY24
DEPARTMENT OF ECONOMIC OPPORTUNITY	175.00 000649
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/18/23 00001	9/30/23 169	202310 310-51300-31700	*	7,500.00
FY24 ASSESSMENT ROLL CERT
GOVERNMENTAL MANAGEMENT SERVICES	7,500.00 000650
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/25/23 00032 10/20/23 21360	202310 300-13100-10100	*	649.78
RMV BRKN TREE ROADSDE/CLN
10/20/23 21360	202310 320-53800-46100	*	732.72
RMV BRKN TREE ROADSDE/CLN
FLORALAWN 2, LLC	1,382.50 000651
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/01/23 00027 11/01/23 20233788 202311 300-13100-10100	*	274.95
WATER MGMT TREATMNT NOV23
11/01/23 20233788 202311 320-53800-47100	*	310.05
WATER MGMT TREATMNT NOV23
AMERICAN ECOSYSTEMS, INC.	585.00 000652
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/01/23 00022 10/25/23 1794651	202310 300-13100-10100	*	246.75
MTHLY WATER MGMT OCT23
10/25/23 1794651	202310 320-53800-47000	*	278.25
MTHLY WATER MGMT OCT23
THE LAKE DOCTORS, INC.	525.00 000653
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/01/23 00011 11/01/23 11012023 202311 300-20700-10000	*	2,470.36
FY23 DEBT SRVC SER2017
STONEYBROOK SOUTH AT CHAMPIONSGATE	2,470.36 000654
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/01/23 00011 11/01/23 11012023 202311 300-20700-10100	*	7,310.85
FY23 DEBT SRVC SER2019
STONEYBROOK SOUTH AT CHAMPIONSGATE	7,310.85 000655
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/01/23 00011 11/01/23 11012023 202311 300-20700-10200	*	5,657.46
FY23 DEBT SRVC SER2020
STONEYBROOK SOUTH AT CHAMPIONSGATE	5,657.46 000656
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
SSCG STONEYSCG	TVISCARRA

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
11/09/23 00025 11/01/23 R302527- 202311 310-51300-49100	*	1.32
PROPERTY TAXES 2023-WC10
11/01/23 R312527- 202311 310-51300-49100	*	1.14
PROPERTY TAXES 2023-0000
11/01/23 R312527- 202311 310-51300-49100	*	.96 PROPERTY TAXES 2023-WC10
11/01/23 R312527- 202311 310-51300-49100	*	1.93
PROPERTY TAXES 2023-WC20
11/01/23 R312527- 202311 310-51300-49100	*	4.01
PROPERTY TAXES 2023-WC30
11/01/23 R302527- 202311 310-51300-49100	V	1.32-
PROPERTY TAXES 2023-WC10
11/01/23 R312527- 202311 310-51300-49100	V	1.14-
PROPERTY TAXES 2023-0000
11/01/23 R312527- 202311 310-51300-49100	V	.96- PROPERTY TAXES 2023-WC10
11/01/23 R312527- 202311 310-51300-49100	V	1.93-
PROPERTY TAXES 2023-WC20
11/01/23 R312527- 202311 310-51300-49100	V	4.01-
PROPERTY TAXES 2023-WC30
BRUCE VICKERS, TAX COLLECTOR	.00 000657
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/23 00032 11/01/23 21599	202311 300-13100-10100	*	6,305.52
LANDSCAPE MAINT NOV23
11/01/23 21599	202311 320-53800-46200	*	7,110.48
LANDSCAPE MAINT NOV23
11/01/23 21599	202311 300-13100-10100	V	6,305.52- LANDSCAPE MAINT NOV23
11/01/23 21599	202311 320-53800-46200	V	7,110.48- LANDSCAPE MAINT NOV23
FLORALAWN 2, LLC	.00 000658
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/23 00030 11/01/23 023070.0 202310 310-51300-31100	*	265.67
CDD MEETING/ENG.CERTIFICT
11/01/23 023070.0 202310 310-51300-31100	V	265.67-
CDD MEETING/ENG.CERTIFICT
MADDEN MOORHEAD & STOKES LLC	.00 000659
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/15/23 00001 11/01/23 170	202311 310-51300-34000	*	3,333.33
MANAGEMENT FEES NOV23
11/01/23 170	202311 310-51300-35200	*	100.00
WEBSITE ADMIN NOV23
11/01/23 170	202311 310-51300-35100	*	150.00
INFORMATION TECH NOV23
11/01/23 170	202311 310-51300-31300	*	1,166.67
DISSEMINATION FEE NOV23
SSCG STONEYSCG	TVISCARRA

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
11/01/23 170	202311 310-51300-51000	*	.36
OFFICE SUPPLIES
11/01/23 170	202311 310-51300-42000	*	7.56
POSTAGE
11/01/23 171	202311 320-53800-12000	*	1,492.42
FIELD MANAGEMENT NOV23
GOVERNMENTAL MANAGEMENT SERVICES	6,250.34 000660

11/21/23 00025	11/01/23	
	11/01/23	
	11/01/23	
	11/01/23	
	11/01/23	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - R302527- 202311 310-51300-49100	*	1.32
PROPERTY TAXES 2023-1WC10
R312527- 202311 310-51300-49100	*	1.14
PROPERTY TAXES 2023-30000
R312527- 202311 310-51300-49100	*	.96 PROPERTY TAXES 2023-1WC10
R312527- 202311 310-51300-49100	*	1.93
PROPERTY TAXES 2023-1WC20
R312527- 202311 310-51300-49100	*	4.01
PROPERTY TAXES 2023-1WC30
BRUCE VICKERS, TAX COLLECTOR	9.36 000661
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/21/23 00032 11/01/23 21599A	202311 300-13100-10100	*	6,305.52 LANDSCAPE MAINT NOV23
11/01/23 21599A	202311 320-53800-46200	*	7,110.48 LANDSCAPE MAINT NOV23
FLORALAWN 2, LLC	13,416.00 000662
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/21/23 00030 11/01/23 023070.0 202310 310-51300-31100	*	265.67
CDD MEETING/ENGINEER CERT
MADDEN MOORHEAD & STOKES LLC	265.67 000663
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	103,956.89
TOTAL FOR REGISTER	103,956.89

SSCG STONEYSCG	TVISCARRA

Section 2

Stoneybrook South at ChampionsGate
Community Development District

Unaudited Financial Reporting
October 31, 2023

Table of Contents

1		Balance Sheet	

2-3	
	General Fund Income Statement	

4	
	Capital Reserve Fund	

5	
	Debt Service Fund Series 2017 Income Statement	

6	
	Debt Service Fund Series 2019 Income Statement	

7	
	Debt Service Fund Series 2020 Income Statement	

8	
	Debt Service Fund Series 2023 Income Statement	

9	
	Capital Projects Fund Series 2020 Income Statement	

10	
	Capital Projects Fund Series 2023 Income Statement	

11	
	Month to Month	

12	
	Long Term Debt Summary	

13	
	Assessment Receipt Schedule	

14	
	Construction Schedule Series 2020	

15	
	Construction Schedule Series 2023	

Balance Sheet October 31, 2023

	General Fund	Capital Reserve Fund	Debt Service Fund	Capital Projects Fund	Totals Governmental Funds	

Assets:						
Cash - Truist Bank
Investments: Series 2017	$	61,226	$	188,050	$	-	$	-	$	249,276	
Reserve	$	-	$	-	$	150,900	$	-	$	150,900	
Revenue	$	-	$	-	$	242,860	$	-	$	242,860	
Prepayment Series 2019
Reserve	$	-	$	-	$	114	$	-

$	-	$	-	$	449,947	$	-	$	114

$	449,947	
Revenue	$	-	$	-	$	401,910	$	-	$	401,910	
Prepayment Series 2020
Reserve	$	-	$	-	$	47	$	-

$	-	$	-	$	351,125	$	-	$	47

$	351,125	
Revenue	$	-	$	-	$	522,324	$	-	$	522,324	
Construction Series 2023
Reserve	$	-	$	-	$	-	$	33,201

$	-	$	-	$	151,125	$	-	$	33,201

$	151,125	
Revenue	$	-	$	-	$	119,242	$	-	$	119,242	
Interest	$	-	$	-	$	0	$	-	$	0	
Construction	$	-	$	-	$	-	$	3,983,471	$	3,983,471	
Investment - SBA	$	280,887	$	394,623	$	-	$	-	$	675,510	
Due From General Fund	$	-	$	-	$	15,439	$	-	$	15,439	
Due From SS CDD	$	22,682	$	-	$	-	$	-	$	22,682	
Deposits	$	16,000	$	-	$	-	$	-	$	16,000	
Total Assets	$	380,794	$	582,673	$	2,405,034	$	4,016,672	$	7,385,173	

Liabilities:						
Accounts Payable	$	791	$	-	$	-	$	-	$	791	

$	-	$	-	$	2,470	
$	-	$	-	$	7,311	
$	-	$	-	$	5,657	
$	-	$	-	$	50,881	
$	-	$	-	$	67,111	

$	396,345	$	-	

$	396,345	
$	859,214	$	-	$	859,214	
$	879,107	$	-	$	879,107	
$	270,368	$	-	$	270,368	
$	-	$	33,201	$	615,874	

Due to Debt Service 2017	$	2,470	$	
Due to Debt Service 2019	$	7,311	$	
Due to Debt Service 2020	$	5,657	$	
Due to SS CDD	$	50,881		
Total Liabilities	$	67,111	$	

Fund Balances:
Assigned For Debt Service 2017	

$	-	

$	
Assigned For Debt Service 2019	$	-	$	
Assigned For Debt Service 2020	$	-	$	
Assigned For Debt Service 2023	$	-	$	
Assigned For Capital Reserves 2020	$	-	$	
Assigned For Capital Reserves 2023	$	-	$	
Unassigned	$	313,683	$	

-
-
-

-

-
-
-
- 582,673
-	$	-	$	3,983,471	$	3,983,471	
-	$	-	$	-	$	313,683	
Total Fund Balances	$	313,683	$	582,673	$	2,405,034	$	4,016,672	$	7,318,063	
						
Total Liabilities & Fund Equity	$	380,794	$	582,673	$	2,405,034	$	4,016,672	$	7,385,173	

Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending October 31, 2023

Adopted	Prorated Budget	Actual	
Budget	Thru 10/31/23	Thru 10/31/23	Variance	

Revenues:		
Special Assessments	$	1,040,238	$	-	$	-	$	-	
Interest	$	3,960	$	330	$	1,331	$	1,001	
Total Revenues	$	1,044,198	$	330	$	1,331	$	1,001	

Expenditures:					
Administrative:					
Supervisor Fees	$	12,000	$	1,000	$	1,000	$	-	
FICA Expense	$	918	$	77	$	77	$	-	
Engineering Fees	$	12,000	$	1,000	$	266	$	734	
Attorney	$	25,000	$	2,083	$	-	$	2,083	
Dissemination	$	14,000	$	1,167	$	1,167	$	(0)	
Arbitrage	$	1,350	$	-	$	-	$	-	
Annual Audit	$	5,675	$	-	$	-	$	-	
Trustee Fees	$	17,240	$	-	$	-	$	-	
Assessment Administration	$	7,500	$	7,500	$	7,500	$	-	
Management Fees	$	40,000	$	3,333	$	3,333	$	0	
Information Technology	$	1,800	$	150	$	150	$	-	
Website Maintenance	$	1,200	$	100	$	100	$	-	
Telephone	$	100	$	8	$	-	$	8	
Postage	$	500	$	42	$	8	$	33	
Printing & Binding	$	500	$	500	$	1	$	499	
Insurance	$	6,600	$	6,600	$	6,197	$	403	
Legal Advertising	$	2,500	$	208	$	-	$	208	
Other Current Charges	$	600	$	50	$	39	$	11	
Office Supplies	$	250	$	21	$	0	$	20	
Property Appraiser Fee	$	1,000	$	-	$	-	$	-	
Property Taxes	$	350	$	-	$	-	$	-	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total Administrative:	$	151,258	$	24,014	$	20,013	$	4,001	

Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending October 31, 2023

Adopted	Prorated Budget	Actual	
Budget	Thru 10/31/23	Thru 10/31/23	Variance	

Operations & Maintenance		
Field Services	$	17,909	$	1,492	$	1,492	$	(0)	
Property Insurance	$	15,335	$	15,335	$	15,635	$	(300)	
Electric	$	66,104	$	5,509	$	4,524	$	985	
Streetlights	$	172,516	$	14,376	$	13,440	$	936	
Water & Sewer	$	146,430	$	12,203	$	18,524	$	(6,321)	
Entry & Walls Maintenance	$	8,002	$	667	$	-	$	667	
Landscape Maintenance	$	274,249	$	22,854	$	19,139	$	3,715	
Landscape Contingency	$	29,339	$	2,445	$	3,279	$	(834)	
Tree Trimming	$	2,667	$	222	$	-	$	222	
Irrigation Repairs	$	24,005	$	2,000	$	-	$	2,000	
Aquatic Maintenance	$	5,457	$	455	$	369	$	85	
Fountain Repair & Maintenance	$	4,001	$	333	$	-	$	333	
Miscellaneous - Stormwater Control	$	2,667	$	222	$	-	$	222	
Mitigation Monitoring & Maintenance	$	7,518	$	627	$	1,549	$	(923)	
Pressure Washing	$	2,667	$	222	$	-	$	222	
Repairs & Maintenance	$	5,334	$	445	$	-	$	445	
Sidewalk Repair & Maintenance	$	2,667	$	222	$	-	$	222	
Roadway Repair & Maintenance - Storm Gutters	$	2,667	$	222	$	-	$	222	
Contingency	$	8,002	$	667	$	-	$	667	
Total Operations & Maintenance:	$	797,536	$	80,518	$	77,951	$	2,567	
Reserves					
Capital Reserve Transfer	$	95,404	$	-	$	-	$	-	
Total Reserves	$	95,404	$	-	$	-	$	-	
					
Total Expenditures	$	1,044,198	$	104,532	$	97,964	$	6,569	
					
Excess Revenues (Expenditures)	$	-		$	(96,633)		
					
Fund Balance - Beginning	$	-		$	410,317		
					
Fund Balance - Ending	$	-		$	313,683		

Capital Reserve
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending October 31, 2023

Adopted	Prorated Budget	Actual	
Budget	Thru 10/31/23	Thru 10/31/23	Variance	

Revenues:		
Transfer In	$	95,404	$	-	$	-	$	-	
Interest	$	5,000	$	417	$	1,871	$	1,454	
Total Revenues	$	100,404	$	417	$	1,871	$	1,454	

Expenditures:					
Capital Outlay	$	59,228	$	4,936	$	-	$	4,936	
Total Expenditures	$	59,228	$	4,936	$	-	$	4,936	
					
Excess Revenues (Expenditures)	$	41,176	$	(4,519)	$	1,871		
					
Fund Balance - Beginning	$	208,444		$	580,802		
					
Fund Balance - Ending	$	249,620		$	582,673		

Debt Service Fund - Series 2017
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending October 31, 2023

Adopted	Prorated Budget	Actual	
Budget	Thru 10/31/23	Thru 10/31/23	Variance	

Revenues:		
Special Assessments	$	301,800	$	-	$	-	$	-	
Interest	$	5,000	$	417	$	-	$	(417)	
Total Revenues	$	306,800	$	417	$	-	$	(417)	

Expenditures:					
Series 2017
Interest - 12/15	

$	101,063	

$	

-	

$	-	$	-	
Principal - 12/15	$	95,000	$	-	$	-	$	-	
Interest - 06/15	$	99,400	$	-	$	-	$	-	
Total Expenditures	$	295,463	$	-	$	-	$	-	

Other Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
					
Excess Revenues (Expenditures)	$	11,338			$	-	
					
Fund Balance - Beginning	$	241,476			$	396,345	
					
Fund Balance - Ending	$	252,814			$	396,345	

Revenues:		
Special Assessments	$	899,894	$	-	$	-	$	-	
Interest	$	11,700	$	975	$	3,727	$	2,752	
Total Revenues	$	911,594	$	975	$	3,727	$	2,752	

Expenditures:						

Series 2019
Interest - 12/15	

$	305,594	

$	

-	

$	-	

$	-	
Principal - 06/15	$	290,000	$	-	$	-	$	-	
Interest - 06/15	$	305,594	$	-	$	-	$	-	
Total Expenditures	$	901,188	$	-	$	-	$	-	

Other Sources/(Uses)						

Transfer In/(Out)	
$	-	
$	
-	
$	-	
$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
						
Excess Revenues (Expenditures)	$	10,407			$	3,727		
						
Fund Balance - Beginning	$	391,574			$	855,487		
						
Fund Balance - Ending	$	401,981			$	859,214		

Revenues:						
Special Assessments	$	702,564	$	-	$	-	$	-	
Interest	$	10,350	$	863	$	3,829	$	2,967	
Total Revenues	$	712,914	$	863	$	3,829	$	2,967	

Expenditures:						

Series 2020
Interest - 12/15	

$	212,431	

$	

-	

$	-	

$	-	
Principal - 12/15	$	275,000	$	-	$	-	$	-	
Interest - 06/15	$	208,994	$	-	$	-	$	-	
Total Expenditures	$	696,425	$	-	$	-	$	-	

Other Sources/(Uses)						

Transfer In/(Out)	
$	-	
$	
-	
$	(1,544)	
$	1,544	
Total Other Financing Sources (Uses)	$	-	$	-	$	(1,544)	$	1,544	
						
Excess Revenues (Expenditures)	$	16,489			$	2,285		
						
Fund Balance - Beginning	$	517,071			$	876,822		
						
Fund Balance - Ending	$	533,560			$	879,107		

Debt Service Fund - Series 2023
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending October 31, 2023

	Adopted		Prorated Budget		Actual		
	Budget		Thru 10/31/23		Thru 10/31/23		Variance		
Revenues:									
Special Assessments	$	302,250	$	-	$	-	$		-	
Interest	$	2,500	$	208	$	667	$		458	
Total Revenues	$	304,750	$	208	$	667	$		458	

Expenditures:									

Series 2023
Interest - 12/15	

$	118,784	

$	

-	

$	

-	

$		

-	
Principal - 06/15	$	65,000	$	-	$	-	$		-	
Interest - 06/15	$	118,784	$	-	$	-	$		-	

Total Expenditures	$	302,569	$	-	$	-	$	-	

Other Sources/(Uses)

Transfer In/(Out)	

$	-	

$	

-	$	(664)	

$	

664	
Total Other Financing Sources (Uses)	$	-	$	-	$	(664)	$	664	
						
Excess Revenues (Expenditures)	$	2,181		$	2			
						
Fund Balance - Beginning	$	119,157		$	270,365			
						
Fund Balance - Ending	$	121,338		$	270,368			

Revenues:		
Interest	$	-	$	-	$	138	$	138	
Total Revenues	$	-	$	-	$	138	$	138	

Expenditures:					

Series 2020
Capital Outlay	

$	

-	$	

-	$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	

Other Sources/(Uses)					

Transfer In/(Out)	
$	
-	$	
-	$	1,544	
$	(1,544)	
Total Other Financing Sources (Uses)	$	-	$	-	$	1,544	$	(1,544)	
					
Excess Revenues (Expenditures)	$	-	$	1,682		
					
Fund Balance - Beginning	$	-	$	31,519		
					
Fund Balance - Ending	$	-	$	33,201		

Revenues:					
Interest	$	-	$	-	$	17,435	$	17,435	
Total Revenues	$	-	$	-	$	17,435	$	17,435	

Expenditures:					

Series 2023
Capital Outlay	

$	

-	$	

-	$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	

Other Sources/(Uses)					

Transfer In/(Out)	
$	
-	$	
-	$	664	
$	(664)	
Total Other Financing Sources (Uses)	$	-	$	-	$	664	$	(664)	
					
Excess Revenues (Expenditures)	$	-	$	18,099		
					
Fund Balance - Beginning	$	-	$	3,965,372		
					
Fund Balance - Ending	$	-	$	3,983,471		

Stoneybrook South at ChampionsGate
Community Development District Month to Month
Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sept	Total	
Revenues:

Special Assessments	$	-	$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	
Interest	$	1,331  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,331	
											$	-	
Total Revenues	$	1,331  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,331	

Expenditures:												

Administrative:
Supervisor Fees	

$	1,000	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	1,000	
FICA Expense	$	77	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	77	

Engineering Fees	$	266	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	266	
Attorney	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Dissemination	$	1,167	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,167	
Arbitrage	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Trustee Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Assessment Administration	$	7,500	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	7,500	
Management Fees	$	3,333	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,333	
Information Technology	$	150	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	150	
Website Maintenance	$	100	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	100	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Postage	$	8	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	8	
Printing & Binding	$	1	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1	
Insurance	$	6,197	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	6,197	
Legal Advertising	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Other Current Charges	$	39	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	39	
Office Supplies	$	0	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	0	
Property Appraiser Fee	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Property Taxes	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	175	
Total Administrative:	$	20,013	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	20,013	

Operations & Maintenance
Field Services	

$	1,492	

$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,492	
Property Insurance	$	15,635	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	15,635	
Electric	$	4,524	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,524	
Streetlights	$	13,440	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	13,440	
Water & Sewer	$	18,524	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	18,524	
Entry & Walls Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Landscape Maintenance	$	19,139	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	19,139	
Landscape Contingency	$	3,279	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,279	
Tree Trimming	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Irrigation Repairs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Aquatic Maintenance	$	369	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	369	
Fountain Repair & Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Miscellaneous - Stormwater Control	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Mitigation Monitoring & Maintenance	$	1,549	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,549	
Pressure Washing	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Repairs & Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Sidewalk Repair & Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Roadway Repair & Maintenance - Storm Gutters	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Contingency	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Total Operations & Maintenance:	$	77,951	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	77,951	
			
Total Expenditures	$	97,964	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	97,964	
			
Excess Revenues (Expenditures)	$	(96,633)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	(96,633)	

Stoneybrook South at ChampionsGate
Community Development District Long Term Debt Report

SERIES 2017, SPECIAL ASSESSMENT BONDS
PARCEL K ASSESSMENT AREA	

INTEREST RATES:	
3.500%, 4.000%, 4.625%, 5.000%		
MATURITY DATE:	12/15/2047		
RESERVE FUND DEFINITION	50% OF MAXIMUM ANNUAL DEBT SERVICE		
RESERVE FUND REQUIREMENT	$150,900		
RESERVE FUND BALANCE	$150,900		
BONDS OUTSTANDING - 10/30/17		$4,710,000	
LESS: PRINCIPAL PAYMENT 12/15/18		($55,000)	
LESS: PRINCIPAL PAYMENT 12/15/19		($85,000)	
LESS: PRINCIPAL PAYMENT 12/15/20		($90,000)	
LESS: PRINCIPAL PAYMENT 12/15/21		($90,000)	
LESS: PRINCIPAL PAYMENT 12/15/22		($95,000)	
CURRENT BONDS OUTSTANDING		$4,295,000	

SERIES 2019, SPECIAL ASSESSMENT BONDS	

INTEREST RATES:	
3.500%, 4.000%, 4.500%, 4.625%		
MATURITY DATE:	12/15/2049		
RESERVE FUND DEFINITION	50% OF MAXIMUM ANNUAL DEBT SERVICE		
RESERVE FUND REQUIREMENT	$449,947		
RESERVE FUND BALANCE	$449,947		
BONDS OUTSTANDING - 4/29/19		$14,735,000	
LESS: PRINCIPAL PAYMENT 6/15/20		($255,000)	
LESS: PRINCIPAL PAYMENT 6/15/21		($260,000)	
LESS: PRINCIPAL PAYMENT 6/15/22		($270,000)	
LESS: PRINCIPAL PAYMENT 6/15/23		($280,000)	
CURRENT BONDS OUTSTANDING		$13,670,000	

SERIES 2020, SPECIAL ASSESSMENT BONDS
FOX SOUTH ASSESSMENT AREA	

INTEREST RATES:	
2.500%, 3.000%, 3.500%, 3.750%		
MATURITY DATE:	12/15/2050		
RESERVE FUND DEFINITION	50% OF MAXIMUM ANNUAL DEBT SERVICE		
RESERVE FUND REQUIREMENT	$351,125		
RESERVE FUND BALANCE	$351,125		
BONDS OUTSTANDING - 12/16/20		$12,730,000	
LESS: PRINCIPAL PAYMENT 12/15/21		($265,000)	
LESS: PRINCIPAL PAYMENT 12/15/22		($270,000)	
	
CURRENT BONDS OUTSTANDING		$12,195,000	

SERIES 2023, SPECIAL ASSESSMENT BONDS	

INTEREST RATES:	
4.500%, 5.375%, 5.500%		
MATURITY DATE:	6/15/2053		
RESERVE FUND DEFINITION	50% OF MAXIMUM ANNUAL DEBT SERVICE		
RESERVE FUND REQUIREMENT	$151,125		
RESERVE FUND BALANCE	$151,125		
BONDS OUTSTANDING - 3/23/23		$4,450,000	
CURRENT BONDS OUTSTANDING		$4,450,000	

Stoneybrook South at ChampionsGate
COMMUNITY DEVELOPMENT DISTRICT

Gross Assessments	$ 1,110,752.16	$  321,198.24	$  990,994.68	$  747,454.45	$  321,542.25	$  3,491,941.78	
Net Assessments	$ 1,044,107.03	$  301,926.35	$  931,535.00	$  702,607.18	$  302,249.72	$  3,282,425.27	
	31.81%	9.20%	28.38%	21.41%	9.21%	69.39%	

Special Assessment Receipts Fiscal Year 2024

ON ROLL ASSESSMENTS

Date	
Distribution	
Gross Amount	
Commissions	
Discount/Penalty	
Interest	
Net Receipts	
O&M Portion	2017 Debt Service Asmt	2019 Debt Service Asmt	2020 Debt Service Asmt	2023 Debt Service Asmt	
Total	

11/10/23	
ACH	
$10,351.90	
$197.25	
$489.17	
$0.00	
$9,665.48	
$3,074.49	
$889.06	
$2,743.01	
$2,068.91	
$890.01	
$9,665.48	
11/24/23	ACH	$266,419.57	$5,115.25	$10,656.86	$0.00	$250,647.46	$79,728.48	$23,055.23	$71,132.43	$53,651.40	$23,079.92	$250,647.46	
						$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
	TOTAL	$	276,771.47	$	5,312.50	$	11,146.03	$	-	$	260,312.94	$	82,802.97	$	23,944.29	$	73,875.44	$	55,720.31	$	23,969.93	$	260,312.94	

7.93%
$ 3,022,112.33

Net Percent Collected Balance Remaining to Collect

TOTAL	$	-	

Fiscal Year 2024
10/2/23	
Interest		
$	137.58	
10/3/23	Transfer from Reserve		$	1,543.99	
	TOTAL		$	1,681.57	
		
Project (Construction) Fund at 09/30/23 Interest Earned/Transferred Funds thru 10/31/23
Requisitions Paid thru 10/31/23	
$	31,518.97
$	1,681.57
$	-	

Remaining Project (Construction) Fund	$	33,200.54

TOTAL	$	-	

Fiscal Year 2024
10/2/23	
Interest		
$	17,434.71	
10/3/23	Transfer from Reserve		$	664.54	
	TOTAL		$	18,099.25	
		
Project (Construction) Fund at 09/30/23 Interest Earned/Transferred Funds thru 10/31/23
Requisitions Paid thru 10/31/23	
$  3,965,371.76
$	18,099.25
$	-	

Remaining Project (Construction) Fund	$  3,983,471.01