FRONTERRA COMMUNITY DEVELOPMENT DISTRICT
Suite 100, 707 Orchid Drive Naples, FL 34102

February 15, 2018

Board of Supervisors
Fronterra Community Development District Dear Board Members:
The Regular Meeting of the Board of Supervisors of the Fronterra Community Development District will be held on February 15, 2018 at 1:30 p.m., at the Barron Collier Companies offices, 2600 Golden Gate Parkway, Naples, Florida 34105. The Regular Board Meeting agenda is as follows:

AUDIT COMMITTEE MEETING

Call to Order/Roll Call

Public Comment Period

Consideration of Audit Firm for FY 2016-2017 Audit	Exhibit 1

Adjournment

GENERAL DISTRICT ITEMS

Call to Order/Roll Call

Public Comment Period

Nothing further to be considered at this time

ADMINISTRATIVE MATTERS

Consideration of the November 30, 2017 Regular Meeting Minutes	Exhibit 2

Consideration of the Fronterra HOA Maintenance Cost Sharing
Agreement	Exhibit 3

Ratifications of the Deed for the Offsite Mitigation Parcel and the
Title Insurance for the Offsite Mitigation Parcel	Exhibit 4

ORGANIZATIONAL MATTERS

None to be considered at this time

CONSTRUCTION RELATED MATTERS

Construction Contract Management Update

BUDGETARY MATTERS

Consideration of January 31, 2018 Financial Statements	Exhibit 5

FINANCING MATTERS

None to be considered at this time

OTHER MATTERS

Staff Reports

District Manager

District Counsel

District Engineer

Board Member Comments/Requests

Public Comments

Adjournment

Published Daily Naples, FL 34110

Affidavit of Publication
State of Florida
Counties of Collier and Lee
Before the undersigned they serve as the authority, personally appeared Natalie Zollar who on oath says that she serves as Inside Sales Manager of the Naples Daily News, a daily newspaper published at Naples, in Collier County, Florida; distributed in Collier and Lee counties of Florida; that the attached copy of the advertising was published in said newspaper on dates listed. Affiant further says that the said Naples Daily News is a newspaper published at Na- ples, in said Collier County, Florida, and that the said newspaper has heretofore been continuously published in said Collier County, Florida; distributed in Collier and Lee counties of Florida, each day and has been entered as second class mail matter at the post office in Naples, in said Collier County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper.

Customer	Ad Number	Copyline	P.O.#	
Fronterra Community Development District	1917862	FRONTERRA COMMUNITY	

Pub Dates
February 8, 2018			

(Signature of affiant)

(Signature of affiant)

Sworn to and subscribed before me This February 08, 2018

Public Notices

Public Notices

18D ❚ THURSDAY, FEBRUARY 8, 2018 ❚ NAPLES DAILY NEWS

Roommates

Boats/Motors/Marine

Sports and Imports

Notice To Creditors

FIDDLER’S   CREEK CONDO!
3BR 2BA Amenities incl! No smoke/pets. Nicely furnished
$1,000. (239)-887-8580

Resorts/Hotels Rentals

BIG CANOE, GA
Now accepting short term reservations for 2/2 cabin on 3 acres in the exclusive Big Canoe mountain resort
an hour north of Atlanta.

HURRICANE 2400 SD BOAT -
Hurricane 2400 SD (2011) Excellent condition, Yahama 250 outboard, Waxed, flushed and covered regularly.  Bimi- ni top and boat cover. All systems full function. New Garmin gps/sounder. Wet bar with sink, fresh water and cooler.. Head with sink, water and Vaccuflush toilet. Swim ladders fore and aft. Aft fresh water shower.

2005 X3 BMW - Drk grn ext, tan lthr int, 1owner, 46kmi, very clean, moon roof, hatch
back, no accidents, non smoker, $8750 (917)972-8252.

2009 LAMBORGHINI MURCIELAGO LP-640
Collector car 293 original miles, $349,900. (239)269-7713

2003 BENTLEY ARNAGE T
Mulliner Edition. 31K mi.
$39,900 (239)269-7713.

CLAIMS	OR	DEMANDS
AGAINST THE ABOVE ESTATE:
You	are	hereby notified that an Order of Summary Administration has been entered in the estate of WALTER  MOSES   RAY,  II,
deceased, File Number 17-2509-CP; by the Circuit Court for Collier County, Florida, Probate Division,  the address of which is 3315 Tamiami Trail East, Suite #102,

Collier County Community Development Block Grant Habitat for Humanity Purchase of Scattered Site Vacant Lots
Early Notice and Public Review of a Proposed Activity in a 100-Year Floodplain or Wetland
To: All interested Agencies include all Federal, State, and Local, Groups and Individuals
This is to give notice that Collier  County has determined that the following proposed action under the US Housing and Urban Development (HUD) Community Development Block Grant Program (CDBG) under CDBG Grant Contract #B-17-UC-12-0016 is located in the 100-year floodplain/wetland, and Collier County

Hot tub in deck and glorious

Live  well,  fishing  seat and	 	

Naples, FL 34112-5324; that the

will be identifying and evaluating practicable alternatives to

views. Enjoy golf, tennis, hiking, waterfalls. Explore & shop nearby mountain towns. For photos, rates and availability see listing #495166 on VRBO.com or (706)579-1233

BIG CANOE, GA
Now accepting short term reservations for 2/2 cabin on 3 acres in the exclusive Big Canoe mountain resort
an hour north of Atlanta. Hot tub in deck and glorious views. Enjoy golf, tennis, hiking, waterfalls. Explore  & shop nearby mountain towns. For photos, rates  and availability see listing #495166 on VRBO.com or (706)579-1233

Space Rentals

COMMERCIAL / OFFICE
900 square ft, $865 mo. (239)262-4121

Storage Units

AIR CONDITIOND SELF Storage
in Private Industrial Space. For specials: (239)254-1971

Real Estate Commercial

Businesses /Sale

DOWNTOWN FURNITURE STORE FOR SALE
Sells indoor, outdoor & decor. Est. 14 years. 4 years left on affordable lease. Owner sell- ing for health reasons - will train new owner. Includes

fishbox. Treated with TLC. Motivated seller. $39,500. Call 616-443-2903 or email:dad- moore4@yahoo.com $39,500. (616)443-2903.

KAYAKS AND CANOES
Sales, Rentals, Equipment
ESTERO RIVER (239)992-4050.

SEE OUR
2018 STOCK BOATS READY FOR IMMEDIATE DELIVERY!
www.formulaboatssouth.com 909 10th St. S. Ste 102
(239)331-2104

SOUTHPOINTE MARINA
( In Windstar) Boat Slip 55’x32’x17’ slip. Direct access,
close to Gulf, water and electric, 30 and 50 amp.
$110,000.   239-370-4027

Campers & RV’s

KEYSTONE COUGAR 2018
359 MBi 5th Wheel. Asking
$41,000/obo. 239-390-6578

WANTED ALL MOTOR HOMES
AND CAMPERS. Any cond. Cash Paid. (954)789-7530.

Motorcycles/Mopeds

2004 HARLEY DAVIDSON DYNA WIDE GLIDE	-   2004 HAR-
LEY DAVIDSON Dyna Wide Glide  PRICE  REDUCED $5250
Black, very good condition, low milage (less than 9600 miles), always garaged, accident free, many extras, original owner. 239-877-7133
$5,250. (239)877-7133.

2004 SAAB 9-3 AERO Conv. VG
cond. 10K mi. per yr. silver loaded $3,200. (973)534-2642.

2006 NISSAN 350Z CONV. In
Naples 16kmi. exc condition,
$14,500  (313)618-2790

2008 BENTLEY GT SPEED
Sapphire color. 35,000 mi. Exc! $65,000. (716)880-6374

2010 BENTLEY CONTINENTAL GTC
Anthracite color/Portland Int, cross stitching to seats,/ embroided emblem, 20inch whls, 28kmi MSRP $230,345 asking 95k (419)656-6072.

2016 PORSCHE CAYENNE S
25kmi,orig sticker $94k. exc cond. White, w /Black/ Luxor beige. Prepaid Service plan, tire & wheels warran-
ties. private party $59,900
(239)273-5226

2011 MASERATI GT S COUPE
Lt Blue/Ivory, 24K mi, Clean Carfax $44,950 239-331-7731

BENTLEY CONTINENTAL CONV.
2008 19kmi, Black W/Tan int, loaded & showroom condi- tion $72,900 (216)310-3700.

CADILLAC XLR 2004 CONV.
Exc. cond. 41K mi. Garaged.
$22K/obo (239)776-8520.

Motorcycles/Mopeds

VESPA SCOOTER SALE
Come in and see the NEW 2018 models and NEW colors! Best Scooter Made! We take trades! (239)262-0405

Classic Cars

1927 STUDEBAKER
VICTORIA COUPE $12,500 1931 MODEL A ROADSTER

decedent’s date of death was September 28, 2017; that the total value of the estate is
$40,500.00, and that the names and those to whom it has been assigned by such order are:
Creditors:
NONE
Beneficiaries: MAUREEN RAY
MAUREEN RAY,  TRUSTEE c/o A. ERIC ANDERSON, P.A.
350 Fifth Avenue South, Suite 200
Naples, Florida 34102
ALL INTERESTED PERSONS ARE NOTIFIED THAT:
All creditors of the estate of the decedent and persons having claims or demands against the estate of the decedent other than those for whom provision for full payment was made in the Order of Summary Administration must file their claims with this court WITHIN THE TIME PERIODS SET FORTH IN SECTION 733.702 OF THE FLORIDA PROBATE CODE.
ALL CLAIMS AND DEMANDS NOT SO FILED WILL BE FOREVER BARRED.
NOTWITHSTANDING ANY OTHER APPLICABLE TIME PERIOD, ANY CLAIM FILED TWO(2) YEARS OR MORE AFTER THE DECEDENT’S DATE OF DEATH IS BARRED.
The date of first publication of this Notice is February 8, 2018.
Attorney for Person Giving Notice:
A. ERIC ANDERSON Attorney for Petitioner Florida Bar No. 0322865
A. ERIC ANDERSON, P.A.

locating the action in the floodplain/wetland and the potential impacts on the floodplain/wetland from the proposed action, as required by Executive Order 11988 and/or 11990, in accordance with HUD regulations at 24 CFR 55.20 Subpart C Procedures for Making Determinations on Floodplain Management and Protection of Wetlands. The acquisition of vacant residential lots with the purpose of constructing a single-family home on each residential lot to assist low to moderate income families with CDBG funds, one single family home to be constructed on each modest size vacant residential lot, each home of modest size will be constructed on the acquired lots and are located in established residential neighborhoods and are each within the AE 100-year floodplain. There are several know sites of interest for acquisition and may include other sites yet unknown. The proposed know vacant, residential lots are located 2796 54th Street SW, Naples, Florida (10,000 sq. ft. lot size), 2580 47th Terrace SW, Naples, Florida (10,000 sq. ft. lot size), 2590 47th Terrace SW, Naples, Florida (10,000 sq. ft. lot size), 5413 Trammel Street, Naples, Florida (11,000 sq. ft. lot size) and 5148 24th Avenue SW, Naples, Florida (11,000 sq. ft. lot size), Collier County, Florida.
There are three primary purposes for this notice. First, people who may be affected by activities in floodplains/wetlands and those who have an interest in the protection of the natural environment should be given an opportunity to express their concerns and provide information about these areas. Commenters are encouraged to offer alternative sites outside of the floodplain/wetland, alternative methods to serve the same project purpose, and methods to minimize and mitigate impacts. Second, an adequate public notice program can be an important public educational tool. The dissemination of information and request for public comment about floodplains/wetlands can facilitate and enhance Federal efforts to reduce the risks and impacts associated with the occupancy and modification of these special areas. Third, as a matter of fairness, when the Federal government determines it will participate in actions taking place in floodplains/wetlands, it must inform those who may be put at greater or continued risk.

Written comments must be received by Collier County at the following address on or before February 23, 2018: Collier County Housing and Human Services,  3339  Tamiami  Trail,  Building H, Room 211, Naples, FL 34112 or by phone at (239) 252-4228, Attention: Rosa Munoz, Grants Coordinator. A full description of the project may also be reviewed from 9:00 a.m. to 4:00 p.m. at the location listed above. Comments may also be submitted via email at rosa.munoz@colliercountyfl.gov.
Date: February 8, 2018

$125k in inventory. $610k	 		$12,500 BOTH CARS GOOD

annual revenue. Asking $349k.
Call 239-450-4440 to inquire.

Ofﬁces/Warehouse/Sale

AAA BEAUTIFUL SUITES
FROM $295. With conference room. Call 239-643-1600

Lots & Acreage/Sale

WATERFRONT LOT ON CANAL
with Direct Access. One on the few left! 2754 Bayview Drive.
$350,000	239-370-4027

Commercial RE Lease

RESTAURANT FOR RENT
Great Downtown Naples, US 41 location. 3300 Sq. Ft., 150
seats, (239)821-5390

Financial

Business for Sale

HEATING & A/C COMPANY, 25
yr. est., many good accounts,
$550K. (239)290-1590

RAPIDLY GROWING passenger transport company serving Marco, Naples and all SWFL airports. Loyal clientele. Owner retiring. Reduced to
$129,500. (239)537-2102

Financial

HIGH YIELD LOW RISK
INVESTMENT - Mortgage REIT. Very Flexible terms,
Doctor/Owner. 859-312-4486 jpappasmd@gmail.com

Invest./Income Property

DIFFICULTY FINDING
§1031 Replacement Property? Do you have an investment property that you would like to sell but can’t find a suit- able replacement? Are you tired of the rigors of trash, toilets, and tenants? Are
you looking to disengage in a tax efficient manner?
We may have a solution that is right for you!  Call 239-935-6897

Money Wanted

PRIVATE INVESTOR WANTED
for $120K, 1st mtg, home val- ued at $160K (561)909-8132

2000 KAWASAKI
perfect cond. must sell $2750
call (239)289-9336

2014 HARLEY DAVIDSON ROAD KING -
A Must See! Like new with only 10,000 miles.
Metallic Blue. $16,500. (239)293-2124.
Recreational Storage
CARS &/OR RV ESTATE HOME, GATED COMM.
Furnished 3BR, 3.5BA $1.6M
5 garages + 1 RV garage. (239)405-8852

STORAGE:	MOTORHOMES
RVs, boat, auto. Covered available. (239)643-0447

Recreational Trailers

RV w/Florida room. Fully furnished. Good cond. Adult Park in Naples. Good rates. Must be approved by Man- agement. Avail. March 20th.
$5,800. (863)266-7241.

Sporting Goods

FOR SALE 2-10LB.
Weights & Golf bag w/clubs
$50 (239)280-0109.

LADIES WILSON GOLF CLUBS
Complete set $75 call (239)495-8215.

PENN FIERCE
Rod Reel combo/ braided line like new $75 (239)860-8629.

Transportation

Automobiles for Sale

1984 CHEVROLET CORVETTE
white immaculate condition must see $15,500 obo call (440)554-5215.

2006 VOLKSWAGEN TOUAREG
V6,3L - 85,000 miles
Serviced recently, new battery, leather interior
Good Condition - $4,850 - Call (239)405 2530

2000 BUICK LESABRE
LTD, Perfect Condition, one owner, garage kept, 100K miles. $2500 (239)774-7560.

2007 FORD MUSTANG CONVERTIBLE
Deluxe V-6 46kmi. exl.cond.
$9K (703)489-2127.

2008 BMW X5 - white, good condition, needs waterpump.

Recreation

Aircraft/Aviation

Wheels/Recreation

The key to selling your car starts here
Reach local buyers in the Localfieds. Easy scanning help folks find your listing faster. Get your ad
in front of real buyers. Sellers, start your engines!

Place your ad online at naplesnews.com

141K miles $5000 (239)263-7401.

ORIGINAL (239)860-2726.

Trailers

2004 14FT TANDEM AXLE TRL.
white, good rubber/side & rear door & ramp
exc.condition $4500 obo
(719)494-7841

Vehicles Wanted

AA+  TOP  DOLLAR  PAID! for
Classics Cars, Muscle Cars, & Sports Cars. (239)221-3000

ABSOLUTELY ALL AUTOS -
Wanted!  Dead or Alive Top $
FREE PICK UP! 239-265-6140

CORVETTES WANTED
Top dollar. Cash today. Call 941-809-3660 or 941-923-3421

STEARNS MOTORS MOST TRUSTED BUYER Since 1977.
All Vehicles wanted Rod or Jim (239)774-7360

WE BUY CARS, TRUCKS, SUVS,
Etc. Anything from $1,000 thru $100,000. Please call Sam (239)595-4021

Announcements

Cemetery Lots

(2) MAUSOLEUM SPACES,
side by side, in Naples Memorial Gardens;
$13,000/both (239)353-5164

 	
Legals	  	

Auction/Public Sale
Pursuant to Florida Statute Sections 83.801-83.809, CAIN-JONES SELF STORAGE
hereby gives notice of sale of property contained in the following units:
Liphen Adeka, 54 (Tools, Wood)
Dean Hogrefe, V505 (Furniture, Household) Justimene Fevry, V515 (Household)
Colleen Brereton, WS10 (Clothing, Art, Furniture)
Luis F. Centeno, Y808 (Tools)
Franklin Stork, Y835 (Furniture, Household)

350 Fifth Avenue South, Suite 200
Naples, Florida 34102
Telephone: (239) 262-7748
Facsimile: (239) 262-7144
Person Giving Notice: MAUREEN RAY
c/o A. ERIC ANDERSON, P.A.
350 Fifth Avenue South, Suite 200
Naples, Florida 34102
February 8, 15, 2018

No.1918318

Real Estate
There’s no place like...here

Public Notices
FRONTERRA COMMUNITY DEVELOPMENT DISTRICT
NOTICE OF AUDIT COMMITTEE MEETING AND REGULAR BOARD OF SUPERVISORS’ MEETING
The Board of Supervisors (the “Board”) of the Fronterra Community Development District (the “District”) will hold an Audit Committee meeting and regular meeting of the Board of  Supervisors on Thursday,  February  15 at 1:30 P.M at 2600 Golden Gate Parkway, Naples, Florida 34105.
The Audit Committee will review candidate proposals received by the District and select an audit firm to perform audit services for the District. The regular Board meeting will take place immediately following the adjournment of the Audit Committee meeting where the Board may consider any other business that may properly come before it. A copy of the agendas may be obtained at the offices of the District Manager, Real Estate Econometrics, Inc., 707 Orchid Drive, Suite 100, Naples, Florida 34102, during normal business hours.
The meetings are open to the public and will be conducted in accordance with the provisions of Florida law. The meetings may be continued to a date, time, and place to be specified on the  record at the meetings. There may be occasions when Board

Actividad en un [100-Año / 500 años de llanuras de inundación o de humedales] Condado de Collier y Hábitat para la Humanidad del Condado de Collier, Inc.
Adquisición de solares residenciales desocupados y la construcción de viviendas unifamiliares
A: Todos los organismos interesados incluyen todas las regulaciones federales, estatales y locales, grupos e individuos
Esto es para dar aviso de que el Condado de Collier ha determinado que la siguiente actuación propuesta en el Departamento de Vivienda y Desarrollo Urbano (HUD) Desarrollo de la Comunidad (CDBG) y Contrato # estadounidense B-17- UC-12 hasta 0016 se encuentra en el 100 -Año / 500 años de inundación / humedal, y el condado de Collier serán identificar  y evaluar las alternativas posibles para ubicar la acción en la llanura de inundación / humedales y los impactos potenciales sobre la llanura de inundación / humedal de la acción propuesta, como es requerido por la Orden Ejecutiva 11988 y / o 11990,   de acuerdo con las regulaciones de HUD en 24 CFR 55.20 Procedimientos Subparte C para  formular  resoluciones sobre  la Gestión de llanuras de inundación y la protección de los humedales. La adquisición de lotes  residenciales  vacantes  con el fin de construir una vivienda unifamiliar en cada lote residencial para ayudar baja a moderada familias de ingresos con fondos CDBG, una vivienda unifamiliar que se construirá en cada tamaño modesto (aproximadamente 1 acre) vacante lote residencial, cada hogar de tamaño modesto se construirá en los lotes adquiridos y están situados en los barrios residenciales establecidos y son cada uno dentro de la llanura de inundación del año AE 100. Hay varios sitios conocidos de interés para la adquisición y pueden incluir otros sitios todavía desconocidos. Los lotes residenciales vacantes, conocidas propuestas se encuentran en 2796 54th Street SW, Naples, Florida (10,000 sq. ft. tamaño del lote), 2580 47th Terrace SW, Naples, Florida (10,000 sq. ft. tamaño del lote), 2590 47th Terrace SW, Naples, Florida (10,000 sq. ft. tamaño del lote), 5413 Trammel Street, Naples, Florida (11,000 sq. ft. tamaño del lote) and 5148 24th Avenue SW, Naples, Florida (11,000 sq. ft. tamaño del lote), en el Condado de Collier, Florida.
Hay tres principales objetivos de este aviso. En primer lugar, las personas que puedan verse afectados por las actividades en  las llanuras aluviales / humedales y los que tienen un interés   en la protección del medio ambiente natural se debe dar la oportunidad de expresar sus preocupaciones y proporcionar información sobre estas áreas. Se anima a los comentaristas para ofrecer sitios alternativos fuera de la zona de inundación
/ humedal, métodos alternativos para servir al mismo propósito del proyecto, y los métodos para minimizar y mitigar los impactos. En segundo lugar, un programa de notificación pública adecuada puede ser una importante herramienta educativa pública. La difusión de información y solicitud de comentario público acerca de las llanuras de inundación / humedales pueden facilitar y mejorar los esfuerzos federales para reducir los riesgos y los impactos asociados a la ocupación y modificación de estas áreas especiales. En tercer lugar, como una cuestión de equidad, cuando el gobierno federal determina que participará en las acciones que tienen lugar en las llanuras aluviales / humedales, se debe informar a los que puedan ponerse a mayor o riesgo continuo.

Los comentarios escritos deben ser recibidos por el Condado de Collier en la siguiente dirección antes o el 13 de Febrero 2018: Comunidad del Condado de Collier y Servicios Humanos, 3339 Tamiami Trail, Edificio H, Sala 211, Naples, FL 34112 y (239) 252- 4228, Atención: Rosa Muñoz, Coordinador de Subvenciones. Una descripción completa del proyecto también puede ser revisado 09 a.m.-04:00 p.m. para el lugar mencionado anteriormente. Los comentarios también pueden ser enviados por correo electrónico a rosa.munoz@colliercountyfl.gov.
Fecha: Febrero 8 del Año 2018	No.1915374

 		Date: Feb 17, 2018@10:00am	Supervisors or District Staff

HANGER FOR RENT Punta

2014 TOYOTA RAV4 -Rare
Occassion, 21kmi showrm cond, Dlr maint,. $18k firm (239)595-7736.
2016 LEXUS ES 350
Fully Loaded, Nav, 27k miles,
$29,900 Pearl White. New Condition.(386)295-9500

3500 Radio Rd., Naples, FL 34104
AND
Juan Charles Avila, A229 (Tools, Furniture, Misc) AA and M, B304, C433 F104, F215, F216, G18
(Tools)

may participate by speaker telephone.
Pursuant to the Americans with Disabilities Act, any person requiring special accommodations	to participate in these meetings

Gorda airport, can acco-	 	

Olivia Zul, H63

is asked to advise the District

modate light twin or small business jet. Call Andy (262)443-4045

Boats/Motors/Marine

2004 22FT HURRICANE DECK
BOAT 115hp, Yamaha 4 stroke engine , $6900 Marco Island (239)272-3864.

60FT SLIP WIGGINS PASS
IM 5min to Gulf, floating dock, Lease/Sale
Call (239)825-1225.
 	 BOAT SLIP  - Riverpointe
Marina floating dock, direct access 34’LWL slip, electric/ water. $80K. 239-370-4027

CAPTAIN’S LICENSE
Naples OUPV-6-pak  Feb. 12th 877-435-3187

COM-PAC 16’ SAILBOAT Cud-
dle. Good cond. 2 sails, JiB/ Main, new 2.5HP, Suzuki, trailer. $3,900 or best offer.
Maury 502-500-7893/ Naples.

‘98  CHEVY  CORVETTE  Silver,
90,548 mi; $9,500 or best offer. Call Alex (267)566-1103

CHRYSLER SEBRING CONVERTIBLE - RED 2004,
GTC-6C, 33,400 miles, garage stored during summer -
$3,450. (239)353-1124.
Sports and Imports
‘11 CORVETTE GRAND SPORT
Chrystal red, 6 spd, 46K mi New Michelins $32,900 obo
08 VOLVO S80
Front wheel Dr. 68K mi $7500
2017 CORVETTE Z06 CONV.
1400 mi. Silver, $79,500. obo Call (507)530-3776

1989 PORSCHE 911 SPEEDSTER
Grand Prix White, very well maintained, 89kmi, $195k obo (239)263-3394.

1993 CHEVROLET CORVETTE
Maroon/Convertible, Top Condition $7000 (989)619-1717

(Furniture,  Clothes,  Toys) Date: Feb 17,2018@11:00am 6166 Shirley St., Naples, FL 34109
$50 CLEAN OUT DEPOSIT
Bill Roye Auctions, ab737
Bill Thomas Auctioneer au2146 CASH ONLY
February 1 & 8, 2018
No. 1903480

Notice To Creditors

IN THE CIRCUIT COURT FOR COLLIER COUNTY,
FLORIDA PROBATE DIVISION
IN RE: ESTATE OF WALTER MOSES RAY, II
Deceased.
File No. 17-2509-CP NOTICE TO CREDITORS
(Summary Administration)
TO ALL PERSONS HAVING

Office at (239) 269-1341, at least forty-eight (48) hours before the meetings. If you are hearing or speech impaired, please contact the Florida Relay Service at 1 (800) 955- 8770, who can aid you in contacting the District Office.
Any person who decides to appeal any decision made by the Board or the Committee with respect to any matter considered at the meetings is advised that this same person will need  a  record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.
District Manager
Fronterra	Community Development  District February 8, 2018		No.1917862

EXHIBIT 1

Fronterra Community Development District
Fiscal Year 2016-2017 Audit
Audit Firm Evaluation Sheet

Location	
Personnel Ability	Proposer's
Experience	Scope of Work
Understanding	Ability to Furnish the
Required Services	
Price	
Total Score	
Points		20	20	20	20	20		
Firm
Grau & Associates	
Boca Raton, Florida							

DiBartolomeo, McBee, Hartley & Barnes, P.A.	
Fort Pierce, Florida							

Berger, Toombs, Elam, Gaines & Frank	
Fort Pierce, Florida							

Proposal to Provide Financial Auditing Services

FRONTERRA
COMMUNITY DEVELOPMENT DISTRICT

Proposal Due: February 5, 2018, 5:00PM

Submitted to:
Fronterra Community Development District 707 Orchid Drive, Suite 100
Naples, Florida 34102

Submitted by:
Antonio J. Grau, Partner Grau & Associates
2700 North Military Trail, Suite 350 Boca Raton, Florida 33431
Tel	(561) 994-9299 / (800) 229-5728
Fax	(561) 994-5823
tony@graucpa.com / www.graucpa.com

Table of Contents

PAGE

EXECUTIVE SUMMARY / TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS & EXPERIENCE	3
STAFF QUALIFICATIONS,	21
REFERENCES	28
COST OF SERVICES	30
SUPPLEMENTAL INFORMATION	32

February 5, 2018

Fronterra Community Development District 707 Orchid Drive, Suite 100
Naples, FL 34102

2700 North Military Trail, Suite 350 Boca Raton, Florida 33431 (561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823

Re:	Request for Proposal for Professional Auditing Services for the fiscal years ended September 30, 2017 with an option for two additional annual renewals.

Grau & Associates (Grau) is pleased to respond to Fronterra Community Development District’s (the “District”) Request for Proposal (RFP), and look forward to working with you on your audit. We are a team of knowledgeable professionals with extensive experience in audits for organizations just like yours, and we know how to work with you to complete an effective and efficient audit.

Since our focus is on government, we fully understand the professional services and work products required to meet your RFP requirements. Our team provided services in excess of 19,000 hours for our public sector clients last year, and we currently audit over 300 governmental entities. Our practice is unique as 98% of work is either audit or work related to government and non-profit entities.

In addition to our firm’s focus, Grau & Associates is a great fit for your audit for a variety of other reasons, including:

Experience
Grau is proud of the fact that the personnel we assign to your audit are some of the most experienced auditors in the field. Unlike many other firms, our auditors work almost exclusively with governmental entities, which mean they are more knowledgeable and efficient on audits like yours. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you. Also, due to Grau’s very low turnover rate for our industry, you won’t have to worry about retraining your auditors from year to year.

Service
Our clients are pleased with the level of personalized service they receive from our talented professionals. Because of our extensive experience, we are adept at making the transition to a new firm as smooth as possible. We work with you to resolve any issues and keep in regular contact so there are no surprises when the final report delivers. In fact, your engagement team will report any potential audit adjustments to you on a regular basis so you will have adequate time to research and respond. Additionally, we have a disaster recovery plan that includes daily data back-ups and offsite file storage, so in the case of an emergency, your records would be safe.

Fronterra Community Development District February 5, 2018

Responsiveness
We pride ourselves on our high level of responsiveness. We answer emails and telephone calls within 24 hours, and usually right away. We are always accessible to clients during business hours, and make every effort to answer any questions as they arise. Additionally, we don’t just complete your audit and disappear. We understand the “big picture” and think beyond the traditional auditor’s perspective. We remain in touch for the entire year, suggesting ways you can improve your District’s performance, procedures and controls. We will update, advise and educate you on new or revised reporting requirements so you are sure to always remain compliant.

Reputation
Our reputation in our field is impeccable. We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We have the professional staff available to perform the engagement and resources required to complete the work. We are financially stable and have never been involved in any bankruptcy proceedings.

Standards
Grau & Associates is a professional association / licensed certified public accounting firm serving clients through the state of Florida. We are a member of the American Institute of Certified Public Accountants (AICPA) and the Florida Institute of Certified Public Accountants (FICPA). Additionally, individuals are members of both the (GFOA) and (FGFOA). Grau is also a member of the Governmental Audit Quality Center (GAQC). Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.

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

We would be happy to answer any questions or provide additional information as needed. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or Racquel McIntosh, CPA (rmcintosh@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience, and look forward to serving you.

Very truly yours, Grau & Associates

Antonio J. Grau

Firm Qualifications & Experience

Grau & Associates is a medium-sized accounting firm providing comprehensive financial and compliance auditing, attestation and accounting, and other management consulting services and we are properly registered and licensed by the State of Florida. The Partners, Consultant and Managers of Grau are members of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants.

Grau & Associates is a properly registered/licensed State of Florida professional corporation and all assigned supervisory professional staff are properly registered/licensed to practice in the State of Florida.

 Grau’s Focus and Experience

We are dedicated to serving Special Districts.
We currently audit over 300 Special Districts.
Last year, Grau performed in excess of 19,000 hours of services for our Public Sector Clients under
Governmental Auditing Standards.
Grau currently only provides audit and attestation services principally for governmental and non- profit entities under government auditing standards. The firm and staff are 100% dedicated to the audit practice.

During Grau’s history we have consistently focused on providing service to the public sector. By focusing our resources on this industry, we provide the highest level of services to our Public Sector Clients.

Grau & Associates has a total of 17 employees, 15 professional staff, including 2 Partners and 13 professionals who specialize in providing auditing, accounting, consulting, and monitoring services to the Public Sector and 2 administrative professionals. The number of professional staff by employee classification is as follows:

Team Member	Total Professional Staff	Total CPAs	Total Government Audit Staff	
Partners *	2	2	2	
Managers *	3	3	3	
Advisory Consultant	1	1	1	
Supervisor / Seniors *	4	3	4	
Staff Accountants *	5	2	5	
Total	15	11	15	
*ALL FULL TIME EMPLOYEES

Compliance with Government Education Requirements

In order to maintain our high level of technical competence, we provide continuing professional education programs for all partners and professional staff members, which exceed national and state standards. All of the audit professionals of Grau & Associates exceed the education requirements as set forth in Government Auditing Standards, published by the Comptroller General of the United States, and our continuing professional education programs ensure that all audit professionals meet the requirements to participate in audits of government agencies.

Professional Staff Training

Partners - All of our Partners are CPA’s and have diversified public accounting experience. They are responsible for overall engagement performance, policy, direction and quality control and have far exceeded minimum CPE requirements.

Managers - All of our Audit Managers are CPA’s who have demonstrated the ability to plan audit engagements, supervise personnel and maintain frequent contact with clients. They continually upgrade their skills through the firm’s continuing education programs and courses sponsored by the AICPA, FICPA and GFOA. They have far exceeded minimum CPE Requirements.

Seniors - All of our Seniors have a minimum of 3 years of diversified public accounting experience. They perform audits, evaluate staff, review findings and prepare audit reports. They possess the potential for upward mobility and have far exceeded minimum CPE requirements.

Memberships

All of the firm’s CPA’s are properly licensed as CPA’s and members in good standing of both the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. In addition, certain firm professionals are members or have been members of the following professional groups:

FICPA Committee on State and Local Government
Florida Government Finance Officers Association (FGOA)
Special Review Committee of the Government Finance Officers Association
Florida Institute of CPA Non-Profit Conference Committee
Florida Association of Special Districts (FASD)
FGFOA Annual Conference Program Committee
FASD Finance Committee
FICPA Young CPAs Committee
FICPA Accounting Careers Committee

In addition, we have an ongoing recruitment program that seeks only those accountants with a proven record of academic success. When we recruit at the senior and manager level, we select CPA’s with proven governmental accounting and auditing experience.

Quality Control and Confidentiality

Grau participates in an external quality review program requiring an on-site independent examination of our auditing practice. Grau has consistently received an unqualified opinion on the quality of our audit practice. During our firm’s last external quality control review, six audits were reviewed, including five government audits. A copy of the report on the firm’s most recent quality review can be found on the following page.

In addition to scheduled Peer Reviews, our firm continually monitors performance to ensure the highest quality of services. Under the supervision of the Audit Partner, an Audit Manager is responsible for monitoring quality control of all appropriate engagements.

Results of State and Federal Reviews

All state and federal reviews of the firm’s reports and working papers have been accepted without change or revision to issued reports.

Partial List of Clients
The following is a partial list of clients served and related experience:

	Governmental Audit	Utility Audit	Current Client	Year End	
Aberdeen Community Development District				9/30	
Allen Plantation Community Development District				9/30	
Amelia Concourse Community Development District				9/30	
Amelia National Community Development District				9/30	
Amelia Walk Community Development District				9/30	
Anthem Park Community Development District				9/30	
Antigua at St. Augustine Community District				9/30	
Aqua One Community Development District				9/30	
Arbor Green Community Development District				9/30	
Arbor Green Community Development District				9/30	
Arlington Ridge Community Development District				9/30	
Armstrong Community Development District				9/30	
Artisan Lakes Community Development District				9/30	
Asturia Community Development District				9/30	
Ave Maria Stewardship Community Development District				9/30	
Aventura Isles Community Development District				9/30	
Bahia Lakes Community Development District				9/30	
Ballantrae Community Development District				9/30	
Ballantrae Hillsborough Community Development District				9/30	
Bartram Park Community Development District				9/30	
Bartram Springs Community Development District				9/30	
Bay Creek Community Development District				9/30	
Bay Laurel Community Development District				9/30	
Bay Tree Community Development District				9/30	
Bayside Improvement Development District				9/30	
Baywinds Community Development District				9/30	
Beach Community Development District				9/30	
Beacon Tradeport Community Development District				9/30	
Beeline Community Development District				9/30	
Bella Verda East Community Development District				9/30	
Bella Verda Lake Community Development District				9/30	
Bella Vida Community Development District				9/30	
Bellagio Community Development District				9/30	
Belmont Community Development District				9/30	
Belmont Lakes Community Development District				9/30	
Bexley Community Development District				9/30	
Blackburn Creek Community Development District				9/30	
Bluewaters Community Development District				9/30	

	Governmental Audit	Utility Audit	Current Client	Year End	
Bobcat Trail Community Developement District				9/30	
Boggy Creek Community Development District				9/30	
Bonita Landing Community Development District				9/30	
Bonita Village Community Development District				9/30	
Bonnett Creek Resort Community Development District				9/30	
Bonterra Community Development District				9/30	
Brandy Creek Community Development District				9/30	
Bridgewater Community Development District				9/30	
Bridgewater of Wesley Chapel Community Development District				9/30	
Briger Community Development District				9/30	
Brighton Lakes Community Development District				9/30	
Brooks of Bonita Springs I Community Development District				9/30	
Brooks of Bonita Springs II Community Development District				9/30	
Bull Frog Creek Community Development District				9/30	
Candler Hills East Community Development District				9/30	
Capital Region Community Development District				9/30	
Captain's Key Dependent District				9/30	
Caribe Palm Community Development District				9/30	
Carlton Lakes Community Development District				9/30	
Cascades at Groveland Community Development District				9/30	
Catalina at Winkler Preserve Community Development District				9/30	
CBL/BM Port Orange West Community Development District				9/30	
Cedar Pointe Community Development District				9/30	
Celebration Point Community Development District				9/30	
Central Lake Community Development District				9/30	
Century Gardens Community Development District				9/30	
Century Gardens at Tamiami Community Development District				9/30	
Century Gardens Village Community Development District				9/30	
Century Parc Community Development District				9/30	
CFM (Coolidge Fort Myers) Community Development District				9/30	
Chapel Creek Community Development District				9/30	
Champions Gate Community Development District				9/30	
Champion’s Reserve Community Development District				9/30	
Channing Park Community Development District				9/30	
City Center Community Development District				9/30	
City Place Community Development District				9/30	
Clearwater Cay Community Development District				9/30	
Coastal Lake Community Development District				9/30	
Cocot Palms Community Development District				9/30	
Coconut Cay Community Development District				9/30	
Concorde Estates Community Development District				9/30	
Concorde Station Community Development District				9/30	

	Governmental Audit	Utility Audit	Current Client	Year End	
Connerton West Community Development District				9/30	
Copper Creek Community Development District				9/30	
Copper Oaks Community Development District				9/30	
Copperstone Community Development District				9/30	
Coral Bay Community Development District				9/30	
Coral Keys Homes Community Development District				9/30	
Coral Town Park Community Development District				9/30	
Cordoba Ranch Community Development District				9/30	
Corkscrew Farms Community Development District				9/30	
Coronado Community Development District				9/30	
Cory Lakes Community Development District				9/30	
Country Club of Mount Dora Community Development District				9/30	
Country Greens Community Development District				9/30	
Country Walk Community Development District				9/30	
Covington Park Community Development District				9/30	
Creekside Community Development District				9/30	
Crestview II Community Development District				9/30	
Crestview West Community Development District				9/30	
Cross Country Home Services Community Development District				9/30	
Cross Creek Community Development District				9/30	
Cutler Cay Community Development District				9/30	
Cypress Cove Community Development District				9/30	
Cypress Grove Community Development District				9/30	
Cypress Lakes Community Development District				9/30	
Cypress Shadows Community Development District				9/30	
Deer Island Community Development District				9/30	
Deer Run Community Development District				9/30	
Diamond Hill Community Development District				9/30	
Double Branch Community Development District				9/30	
Dove Pond Community Development District				9/30	
Downtown Doral Community Development District				9/30	
Dunes Community Development District				9/30	
Dupree Lakes Community Development District				9/30	
Eagle Point Community Development District				9/30	
East Bonita Bridge Road Community Development District				9/30	
East Park Community Development District				9/30	
Easton Park Community Development District				9/30	
Enclave at Black Point Marina Community Development District				9/30	
Encore Community Development District				9/30	
Enterprise Community Development District				9/30	
Epperson Ranch Community Development District				9/30	
Estancia at Wiregrass Community Development District				9/30	

	Governmental Audit	Utility Audit	Current Client	Year End	
Estates at Cherry Lake Community Development District				9/30	
Estuary Community Development District				9/30	
Falcon Trace Community Development District				9/30	
Fallschase Community Development District				9/30	
Fiddler’s Creek Community Development District				9/30	
Fishhawk I Community Development District				9/30	
Fishhawk II Community Development District				9/30	
Fishhawk III Community Development District				9/30	
Fishhawk IV Community Development District				9/30	
Fleming Island Plantation Community Development District				9/30	
Florida Green Finance Authority				9/30	
Founder’s Ridge Community Development District				9/30	
Fountainbleau Lakes Community Development District				9/30	
Forest Creek Community Development District				9/30	
Gardens at Millenia Community Development District				9/30	
Glen St. Johns Community Development District				9/30	
Gramercy Farms Community Development District				9/30	
Grand Bay at Doral Community Development District				9/30	
Grand Hampton Community Development District				9/30	
Grand Haven Community Development District				9/30	
Greater Lakes/Sawgrass Community Development District				9/30	
Green Corridor PACE District				9/30	
Greyhawk Landing Community Development District				9/30	
Groves Community Development District				9/30	
Habitat Community Development District				9/30	
Hacienda Lakes Community Development District				9/30	
Hamal Community Development District				9/30	
Hammocks Community Development District				9/30	
Harbor Bay Community Development District				9/30	
Harbour Isles Community Development District				9/30	
Harbourage at Braden River Community Development District				9/30	
Harmony Community Development District				9/30	
Harrison Ranch Community Development District				9/30	
Hawk's Point Community Development District				9/30	
Hemmingway Point Community Development District				9/30	
Heritage Bay Community Development District				9/30	
Heritage Greens Community Development District				9/30	
Heritage Harbor Community Development District				9/30	
Heritage Harbor at Braden River Community Development District				9/30	
Heritage Harbour Market Place Community Development District				9/30	
Heritage Harbour South Community Development District				9/30	
Heritage Isles at Viera Community Development District				9/30	

	Governmental Audit	Utility Audit	Current Client	Year End	
Heritage Isles Community Development District				9/30	
Heritage Landing Community Development District				9/30	
Heritage Oak Park Community Development District				9/30	
Heritage Park Community Development District				9/30	
Heritage Plantation Community Development District				9/30	
Heritage Springs Community Development District				9/30	
Heron Isles Community Development District				9/30	
Hickory Hammock Community Development District				9/30	
High Ridge/Quantum Community Development District				9/30	
Highlands Community Development District				9/30	
Hollywood Beach Community Development District				9/30	
Homestead 50 Community Development District				9/30	
Hypoluxo-Haverhill Community Development District				9/30	
Independence Park Community Development District				9/30	
Indigo Community Development District				9/30	
Indigo East Community Development District				9/30	
Interlaken Community Development District				9/30	
Islands at Doral III Community Development District				9/30	
Islands at Doral (NE) Community Development District				9/30	
Islands at Doral (SW) Community Development District				9/30	
Islands at Doral Townhomes Community Development District				9/30	
Isles of Bartram Park Community Development District				9/30	
Journey's End Community Development District				9/30	
Jurlington Creek Plantation Community Development District				9/30	
K-Bar Ranch Community Development District				9/30	
Kendall Breeze Community Development District				9/30	
Kendall Breeze West Community Development District				9/30	
Key Marco Community Development District				9/30	
Keys Cove Community Development District				9/30	
Keys Cove II Community Development District				9/30	
La Collina Community Development District				9/30	
Laguna Estates Community Development District				9/30	
Laguna Lakes Community Development District				9/30	
Lake Ashton Community Development District				9/30	
Lake Ashton II Community Development District				9/30	
Lake Francis Community Development District				9/30	
Lake Padgett Estates Independent District				9/30	
Lake Powell Residential Golf Community Development District				9/30	
Lakes by the Bay South Community Development District				9/30	
Lakeshore Ranch Community Development District				9/30	
Lakeside Community Development District				9/30	
Lakeside Landings Community Development District				9/30	

	Governmental Audit	Utility Audit	Current Client	Year End	
Lakeside Plantation Community Development District				9/30	
Lakewood Ranch 1 Community Development District				9/30	
Lakewood Ranch 2 Community Development District				9/30	
Lakewood Ranch 3 Community Development District				9/30	
Lakewood Ranch 4 Community Development District				9/30	
Lakewood Ranch 5 Community Development District				9/30	
Lakewood Ranch 6 Community Development District				9/30	
Legacy Springs Community Development District				9/30	
Legends Bay Community Development District				9/30	
Lexington Community Development District				9/30	
Live Oak Lake Community Development District				9/30	
Live Oak No. 1 Community Development District				9/30	
Long Lake Ranch Community Development District				9/30	
Longleaf Community Development District				9/30	
Lucaya Community Development District				9/30	
Madeira Community Development District				9/30	
Magnolia Park Community Development District				9/30	
Magnolia West Community Development District				9/30	
Main Street Community Development District				9/30	
Mainstreet Community Development District				9/30	
Majorca Isles Community Development District				9/30	
Maple Ridge Community Development District				9/30	
Marsh Harbour Community Development District				9/30	
Marshall Creek Community Development District				9/30	
Mayfair Community Development District				9/30	
Meadow Pines Community Development District				9/30	
Meadow Point I Community Development District				9/30	
Meadow Point III Community Development District				9/30	
Meadow Point IV Community Development District				9/30	
Meadow Woods Community Development District				9/30	
Mediterra North Community Development District				9/30	
Mediterra South Community Development District				9/30	
Mediterranea Community Development District				9/30	
Middle Village Community Development District				9/30	
Mira Lago West Community Development District				9/30	
Mirada Community Development District				9/30	
Miromar Lakes Community Development District				9/30	
Montecito Community Development District				9/30	
Monterey/Congress Community Development District				9/30	
Myakka Community Development District				9/30	
Moody River Estates Community Development District				9/30	
Myakka Ranch Community Development District				9/30	

	Governmental Audit	Utility Audit	Current Client	Year End	
Myrtle Creek Community Development District				9/30	
Naples Heritage Community Development District				9/30	
Narcoossee Community Development District				9/30	
Newport Tampa Bay Community Development District				9/30	
North Dade Community Development District				9/30	
Northern Riverwalk Community Development District				9/30	
Northwood Community Development District				9/30	
Oak Creek Community Development District				9/30	
Oakridge Community Development District				9/30	
Oaks at Shady Creek, The Community Development District				9/30	
Oakstead Community Development District				9/30	
Old Palm Community Development District				9/30	
Orchid Grove Community Development District				9/30	
Osprey Oaks Community Development District				9/30	
OTC Community Development District				9/30	
Palm Bay Community Development District				9/30	
Palm Beach Plantation Community Development District				9/30	
Palm Coast Park Community Development District				9/30	
Palm Glades Community Development District				9/30	
Palma Sola Trace Community Development District				9/30	
Palms of Terra Ceia Bay Community Development District				9/30	
Pan American West Community Development District				9/30	
Panther Trace I Community Development District				9/30	
Panther Trace II Community Development District				9/30	
Panther Trails Community Development District				9/30	
Parker Road Community Development District				9/30	
Parklands Lee Community Development District				9/30	
Parklands West Community Development District				9/30	
Parkway Center Community Development District				9/30	
Paseo Community Development District				9/30	
PBR Community Development District				9/30	
Pebblewalk Village Community Development District				9/30	
Pelican Marsh Community Development District				9/30	
Pembroke Harbor Community Development District				9/30	
Pentathlon Community Development District				9/30	
Pine Air Lakes Community Development District				9/30	
Pine Island Community Development District				9/30	
Pine Island South Community Development District				9/30	
Piney-Z Community Development District				9/30	
Pioneer Community Development District				9/30	
Poinciana Community Development District				9/30	
Poinciana West Community Development District				9/30	

	Governmental Audit	Utility Audit	Current Client	Year End	
Portico Community Development District				9/30	
Portofino Cove Community Development District				9/30	
Portofino Isles Community Development District				9/30	
Portofino Landings Community Development District				9/30	
Portofino Shores Community Development District				9/30	
Portofino Springs Community Development District				9/30	
Portofino Vineyards Community Development District				9/30	
Portofino Vista Community Development District				9/30	
Preserve at Wilderness Lake Community Development District				9/30	
Principal One Community Development District				9/30	
Quantum Community Development District				9/30	
Quantum Park Overlay Community Development District				9/30	
Quarry Community Development District				9/30	
Randal Park Community Development District				9/30	
Remington Community Development District				9/30	
Renaissance Community Development District				9/30	
Reserve Community Development District				9/30	
Reserve 2 Community Development District				9/30	
Reunion East Community Development District				9/30	
Reunion West Community Development District				9/30	
River Bend Community Development District				9/30	
River Glen Community Development District				9/30	
River Hall Community Development District				9/30	
River Place on the St. Lucie Community Development District				9/30	
River Ridge Community Development District				9/30	
Rivercrest Community Development District				9/30	
Rivers Edge Community Development District				9/30	
Sable Palm Community Development District				9/30	
Sail Harbour Community Development District				9/30	
Sampson Creek Community Development District				9/30	
Sandy Creek Community Development District				9/30	
Sausalito Bay Community Development District				9/30	
Seven Oaks I Community Development District				9/30	
Seven Oaks II Community Development District				9/30	
Silver Palms Community Development District				9/30	
Silverado Community Development District				9/30	
Six Mile Creek Community Development District				9/30	
Somerset Community Development District				9/30	
Sonoma Bay Community Development District				9/30	
South Bay Community Development District				9/30	
South Fork Community Development District				9/30	
South Fork East Community Development District				9/30	

	Governmental Audit	Utility Audit	Current Client	Year End	
South Fork III Community Development District				9/30	
South Kendall Community Development District				9/30	
South Shore Corporate Park Industrial Community Development District				9/30	
South-Dade Venture Development District				9/30	
South Village Community Development District				9/30	
Southaven Community Development District				9/30	
Southern Hills Plantation I Community Development District				9/30	
Southern Hills Plantation II Community Development District				9/30	
Southern Hills Plantation III Community Development District				9/30	
Spicewood Community Development District				9/30	
Split Pine Community Development District				9/30	
Springridge Community Development District (formerly Killarney)				9/30	
St. John's Forest Community Development District				9/30	
Sterling Hill Community Development District				9/30	
Stevens Plantation Community Development District				9/30	
Stonebrier Community Development District				9/30	
Stonegate Community Development District				9/30	
Stoneybrook at Venice Community Development District				9/30	
Stoneybrook Community Development District				9/30	
Stoneybrook Oaks Community Development District				9/30	
Storey Park Community Development District				9/30	
Summerville Community Development District				9/30	
Summit at Fern Hill Community Development District				9/30	
Sunny Hills Units 12-15 Dependent District				9/30	
SWI Community Development District				9/30	
Talavera Community Development District				9/30	
Talis Park Community Development District				9/30	
Tampa Palms Community Development District				9/30	
Tampa Palms Open Space and Transport Community Development District				9/30	
Tapestry Community Development District				9/30	
Tara Community Development District				9/30	
Terra Bella Community Development District				9/30	
Tesoro Community Development District				9/30	
Thousand Oaks Community Development District				9/30	
Tison's Landing Community Development District				9/30	
Tolomato Community Development District				9/30	
Tomoka Community Development District				9/30	
Toscana Isles Community Development District				9/30	
Town Center at Palm Coast Community Development District				9/30	
Tradition Community Development District				9/30	
Trails Community Development District				9/30	
Trails at Monterey Community Development District				9/30	

	Governmental Audit	Utility Audit	Current Client	Year End	
Treaty Oaks Community Development District				9/30	
Tree Island Estates Community Development District				9/30	
Treeline Preserve Community Development District				9/30	
Trevesta Community Development District				9/30	
Triple Creek Community Development District				9/30	
TSR Community Development District				9/30	
Turnbull Creek Community Development District				9/30	
Turtle Run Community Development District				9/30	
Tuscany Reserve Community Development District				9/30	
Twelve Oaks Community Development District				9/30	
Two Creeks Community Development District				9/30	
University Place Community Development District				9/30	
University Square Community Development District				9/30	
Urban Orlando Community Development District				9/30	
Valencia Acres Community Development District				9/30	
Vasari Community Development District				9/30	
Venetian Community Development District				9/30	
Venetian Isles Community Development District				9/30	
Venetian Parc Community Development District				9/30	
Verandah Community Development District				9/30	
Verandah East Community Development District				9/30	
Verandah West Community Development District				9/30	
Verandahs Community Development District				9/30	
Verano #1 Community Development District				9/30	
Verano Center Community Development District				9/30	
Verona Walk Community Development District				9/30	
Viera East Community Development District				9/30	
Villa Portofino East Community Development District				9/30	
Villa Portofino West Community Development District				9/30	
Villa Vizcaya Community Development District				9/30	
Village Walk of Bonita Springs Community Development District				9/30	
Villages at Bloomingdale Community Development District				9/30	
Village at Gulfstream Park Community Development District				9/30	
Villages of Glen Creek Community Development District				9/30	
Villages of Westport Community Development District				9/30	
Vista Community Development District				9/30	
Vista Lakes Community Development District				9/30	
Vizcaya in Kendall Community Development District				9/30	
Walnut Creek Community Development District				9/30	
Waterchase Community Development District				9/30	
Waterford Estates Community Development District				9/30	
Waterford Landing Community Development District				9/30	

	Governmental Audit	Utility Audit	Current Client	Year End	
Watergrass Community Development District				9/30	
Waterlefe Community Development District				9/30	
Water's Edge Community Development District				9/30	
Waterset North Community Development District				9/30	
Waterstone Community Development District				9/30	
Wentworth Estates Community Development District				9/30	
West Lake Community Development District				9/30	
West Villages Independent District				9/30	
Westchase Community Development District				9/30	
Westchester Community Development District				9/30	
Westridge Community Development District				9/30	
Willow Creek Community Development District				9/30	
Winding Cypress Community Development District				9/30	
Windsor at Westside Community Development District				9/30	
Winston Trails East Community Development District				9/30	
Winter Garden Village at Fowler Groves Community Development District				9/30	
Woodlands Community Development District				9/30	
World Commerce Community Development District				9/30	
Wyndam Park Community Development District				9/30	
Wynnfield Lakes Community Development District				9/30	
Wynnmere West Community Development District				9/30	
TOTAL	437	3	255		

	Attestation Services	Consulting Services	Governmental Audit	Single Audit	CAFR	Current Client	Year End	
Broward County School District (Joint Venture) (Assessment of Maintenance Operations)							N/A	
Broward County School District (Joint Venture, 20%)							6/30	
Florida Community College at Jacksonville (Internal Audit)							6/30	
Florida Transit Association Finance Corporation							6/30	
Highland County School District (Internal Funds Audit)							6/30	
Palm Beach County School District (Assessment of maintenance for Facility and Property Management) (Internal Funds Audit)							6/30	
Palm Beach County School District (Joint Venture, 20%)							6/30	
Migrant Health Services of Palm Beach County							N/A	
South Florida Water Management District							9/30	
South Florida Water Management District CERP Program Management Services (Joint Venture)							N/A	
State of Florida Department of Management Services (Construction)							N/A	
State of Florida Department of Transportation (Overhead Audits - Various)							N/A	
TOTAL	2	3	8	4	2	2		

	Attestation Services	Financial Audit	Consulting Services	Governmental Audit	Single Audit	Tax Services	
Current Client	
Year End	
Aid to Victims of Domestic Abuse, Inc.								6/30	
Alliance for Human Services, Inc.								6/30	
Brevard Workforce Development Board, Inc.								6/30	
Broward County Human Rights Board/Division (Joint Venture, 30%)								N/A	
Broward Education Foundation								6/30	
CareerSource Broward								9/30	
Christian Manor								12/31	
Delray Beach Community Land Trust								9/30	
Family Promise								12/31	
Florida Public Transportation Association, Inc.								9/30	
Florida Transit Association Finance Corporation								9/30	
Hispanic Human Resources Council								9/30	
Mae Volen Senior Center								6/30	
National Board for Registration of Registrars								3/31	
National Cancer Registration Board								6/30	
North Lauderdale Academy High School								6/30	
Northwood Development Corporation								9/30	
Palm Beach Community College Foundation								6/30	
Palm Beach County Workforce Development Board (Joint Venture, 25%)								6/30	
Pasco-Hernando Workforce Board								6/30	
Southwest Florida Workforce Development Board								6/30	
Urban League of Palm Beach County								6/30	
TOTAL	9	13	5	13	9	13	6		

	Financial Audit	ERISA/DOL	Current Client	

Year End	
Campbell Property Management 401(k)				12/31	
City of Cooper City General Employee Retirement Plan				9/30	
City of Lauderhill General Employee Retirement Plan				9/30	
City of Parkland Police Pension Fund				9/30	
City of Sunrise General Employees' Retirement System				9/30	
Cross County Home Services and Affiliates 401(k) Plan				9/30	
Danmar Corporation 401(k) Plan				12/31	
Florida Public Utilities 401(k) and Pension Plans				12/31	
Jacksonville Police and Fire Pension Fund				9/30	
Pinetree Water Control District Defined Contribution Retirement Plan				9/30	
San Carlos Park Fire Protection and Rescue Service District				9/30	
Town of Davie General Employees Retirement Plan				9/30	
Town of Hypoluxo Defined Contribution Retirement Plan				9/30	
Town of Lauderdale By The Sea Volunteer Firefighters Pension Plan				9/30	
TOTAL	14	4	9		

	Governmental Audit	Single Audit	Utility Audit	Current Client	
Year End	
Belle Fontaine Improvement District					9/30	
Boca Raton Airport Authority					9/30	
Central Broward Water Control District					9/30	
Central County Water Control District					9/30	
Citrus County Mosquito Control District					9/30	
Coquina Water Control District					9/30	
East Central Regional Wastewater Treatment Facility					9/30	
East Naples Fire Control and Rescue District					9/30	
Greater Boca Raton Beach and Park District					9/30	
Greeneway Improvement District					9/30	
Hobe-St. Lucie Conservancy District					9/30	
Homestead Educational Facilities Benefits District					9/30	
Horizons Improvement District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Waste Water Treatment District					9/30	
Lake Padgett Estates Independent Special District					9/30	
Lakewood Ranch Inter-District Authority					9/30	
Lost Rabbit Public Improvement District					9/30	
Loxahatchee Groves Water Control District					9/30	
Myakka City Fire Control District					9/30	
Old Plantation Control District					9/30	
Pal Mar Water Control District					9/30	
Palm Beach Soil and Water Conservation District					9/30	
Pinellas Park Water Management District					9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
South Central Regional Wastewater Treatment and Disposal Board					9/30	
South Indian River Water Control District					9/30	
South Trail Fire Protection & Rescue District					9/30	
St. Lucie West Services District					9/30	
Sun 'N Lake of Sebring Improvement District					9/30	
Sunshine Water Control District					9/30	
Twelve Oaks Improvement District					9/30	
West Lakeland Water Control District					9/30	
West Villages Independent District					9/30	
TOTAL	38	3	3	24		

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Staff Qualifications, Experience & Resumes

 QUALITY AND EXPERIENCE OF FIRM’S ASSIGNED AUDITING PERSONNEL

You will have two partners available and our consultant for any technical assistance. In addition, an audit manager will be available for the engagement and a senior will be assigned to the engagement that will perform the majority of fieldwork. Additional staff are available to assist with the engagement should the need arise.

Name	Years performing government audits	CPE within last 2 years	Professional Memberships	
ANTONIO J. GRAU, CPA
(Partner)	Over 30	Government Accounting, Auditing: 63 hours

Accounting, Auditing and Other: 62 hours	AICPA FICPA FGFOA GFOA	
ANTONIO S. GRAU, CPA
(Concurring Review Consultant)	Over 40	Government Accounting and Auditing: 32 hours

Accounting, Auditing and Other: 62 hours	AICPA FICPA ICPA	
RACQUEL MCINTOSH, CPA
(Partner)	Over 10	Government Accounting and Auditing hours:61

Accounting, Auditing and Other: 41 hours	AICPA FICPA FGFOA FASD	

POSITION DESCRIPTIONS

Engagement Partner
The engagement will be performed under the direct supervision of an Engagement Partner. The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel.

The Engagement Partner will also be involved in:
coordinating all services;
directing the development of the overall audit approach and plan;
performing an overriding review of work papers;
resolving technical accounting and reporting issues;
reviewing, approving and signing reports, management letters, and other audit engagement products; and,
ascertaining client satisfaction with all aspects of our engagement, such as services and the personnel assigned.

Concurring Review and Advisory Consultant
A Concurring Review Consultant will be available as a sounding board to advise in those areas where problems are encountered. He will also perform a second review of all reports to be issued by Grau & Associates.

Audit Manager and Senior
The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy. Responsibilities will include:

planning the audit;
preparing or modifying audit programs, as needed;
evaluating internal control and assessing risk;
communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm for accuracy, completeness and that they are prepared in accordance with professional standards and firm policy.

Information Technology Consultants and Personnel

In addition to the assigned personnel above, Grau and Associates has staff with significant IT auditing experience that will assist in the evaluation and testing of internal controls. Because our staff has both a financial audit and IT background, they are able to communicate effectively all IT related concerns to management. In addition, Grau contracts with an outside group of IT management consultants to assist with matters including, but not limited to; network and database security, internet security and vulnerability testing.

Grau’s engagement team’s workload is organized in such a way that additional activities brought about by this engagement will not impact our current commitments to our clients. We have sufficient staff capacity to integrate these professional services into our present operations, while continuing to maintain the highest standards of quality and time lines for our clients.

COMPOSITION OF ENGAGEMENT TEAM

In contrast to the majority of both national and local firms, Grau’s proposed engagement team is comprised of an exceptionally large percentage of high-level audit professionals. This gives us the ability to quickly recognize problems and be more efficient as a result of our Team’s DECADES of governmental auditing experience.

Grau & Associates

30%

PARTNER/CONSULTANT MANAGERS
SENIOR
STAFF

30%

20%

20%

80 percent of engagement will be performed by
Partners, Management and Senior Staff
VS.

Typical Local CPA Firm:

15%

PARTNERS MANAGERS SENIOR
STAFF

Typical National CPA Firm

10%

PARTNERS MANAGERS SENIOR STAFF

15%

20%

45%

20%
55%

20%

Fifty-five percent of engagement is performed by “Management”

Forty-five percent of engagement is performed by “Management”

Antonio J. Grau, CPA, Partner
e-mail: tgrau@graucpa.com

Education
Bachelor of Arts, Business Administration, 1983 University of South Florida; Certificate of Educational Achievement from the AICPA in Governmental Single Audits, 2016

Professional History
CPA, in Florida since February 28, 1985, Certificate No. 15330
Grau & Associates	Partner	2005-Present	
Grau & Company	Partner	1995-2005	
Grau & Company	Audit Manager	1987-1995	
International Firm	Auditor	1985-1986	
Grau & Company	Staff Accountant	1983-1984	

Clients Served (partial list)

(>300) Various Special Districts	Key Largo Water Treatment District	
Brevard Workforce Board	Mae Volen Senior Center, Inc.	
Broward Education Foundation	North Lauderdale Academy High School	
City of Cooper City	Orlando Housing Authority	
City of Lauderdale Lakes	Palm Beach County Workforce Development Board	
City of Lauderhill	Peninsula Housing Programs	
City of Lauderhill General Pension	School Board of Broward County	
City of North Lauderdale	School Board of Miami-Dade County	
City of Oakland Park	School Board of Palm Beach County	
City of Weston	South Florida Water Management District	
Delray Beach Housing Authority	Southwest Florida Workforce Development Board	
East Central Regional Wastewater Treatment Facl.	Town of Davie	
Florida Community College at Jacksonville	Town of Highland Beach	
Florida Department of Management Services	Town of Hypoluxo	
Greater Boca Raton Park & Beach District	Village of Golf	
Highland County School District	Village of Wellington	
Hispanic Human Resource Council	West Palm Beach Housing Authority	

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	63
Accounting, Auditing and Other	62
Total Hours	125 (includes of 4 hours of Ethics CPE)

Other Qualifications
As a member of the Government Finance Officers Association Special Review Committee, Mr. Grau participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Mr. Grau was the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County.

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

Antonio S. Grau, CPA, Concurring Review Consultant
e-mail: asgrau@graucpa.com

Education
Bachelor Degree, Business Administration, 1966, University of Miami, Certificate of Educational Achievement from the AICPA in Governmental and Not-For-Profit Accounting and Auditing, 1994/1995

Professional History
CPA in Florida since April 29, 1970, Certificate No. 2623
Grau & Company	Partner	1977-2004	
Public Company	Financial Officer	1972-1976	
International Firm	Auditor	1966-1972	

Clients Served (partial list)
Mr. Grau was the head of the governmental audit department of Grau & Company, and performs the concurring review and advises on all the governmental audits of the firm.
Atlanta Housing Authority	Hispanic Human Resource Council	
Broward County Housing Authority	Mae Volen Senior Center, Inc.	
City of Dania Beach	Miami Beach Housing Authority	
City of Lauderdale Lakes	North Lauderdale Academy High School	
City of Lauderhill	Palm Beach County Workforce Development Board	
City of Lauderhill General Pension	School Board of Miami-Dade County	
City of Miami Springs	South Florida Water Management District	
City of Oakland Park	Town of Hypoluxo	
City of Sweetwater Pension	Town of Lauderdale-By-The-Sea	
Florida Community College at Jacksonville	Town of Miami Lakes	
Highland County School District	Town of Southwest Ranches	
Downtown Development Authority of the City of Miami / Community Development Block Grants	Village of Biscayne Park
West Palm Beach Housing Authority	

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	32
Accounting, Auditing and Other	62
Total Hours	94 (includes of 4 hours of Ethics CPE)

Other Qualifications
Mr. Grau was the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County.

Professional Associations/Memberships
Member, American Institute of Certified Public Accountants	Institute of Certified Public Accountants (1996-1997)	
Member, Florida Institute of Certified Public Accountants	Institute of Certified Public Accountants (1991 - 1993)	
Past member, State and Local Government Committee, Florida	
Past member, Quality Review Acceptance Committee, Florida		
Past member of BKR International Committee on Government and Non-Profit Accounting and Auditing	

Racquel C. McIntosh, CPA, Partner
ail: rmcintosh@graucpa.com / 561-939-6669

Education
Master of Accounting, MACC; Florida Atlantic University, December 2004;
Bachelor of Arts – Majors: Accounting and Finance; Florida Atlantic University, May 2003

Professional History
Grau & Associates	Partner	2014-Present	
Grau & Associates	Manager	2009-2014	
Grau & Associates	Senior Auditor	2007-2009	
Grau & Associates	Staff Auditor	2006-2007	
Grau & Company	Staff Auditor	2005-2006	

Clients Served (partial list)

(>300) Various Special Districts	Pinetree Water Control District (Broward/Palm Beach)	
Boca Raton Airport Authority	Ranger Drainage District	
Brevard Workforce Development Board	San Carlos Park Fire Protection & Rescue District	
Broward Education Foundation	South Central Reg. Wastewater Treatment & Disposal Bd.	
Central Broward Water Control District	South Trail Fire Protection & Rescue	
City of Cooper City	Southwest Florida Workforce Development Board	
City of Pompano Beach (Joint Venture)	Sun N Lake of Sebring Improvement District	
City of West Park	Town of Highland Beach	
City of Weston	Town of Hypoluxo	
East Central Reg. Wastewater Treatment Fac.	Town of Lantana	
East Naples Fire Control & Rescue District	Town of Hillsboro Beach	
Greater Boca Raton Beach & Park District	Village of Golf	
Key Largo Wastewater Treatment District	Village of Wellington	
Professional Education (over the last two years)

Course	Hours	
Government Accounting and Auditing	61	
Accounting, Auditing and Other	41	
Total Hours	102 (includes of 4 hours of Ethics CPE)	

Professional Associations/ Memberships

American Institute of Certified Public Accountants	FICPA State & Local Government Committee	
Florida Institute of Certified Public Accountants	FICPA Atlantic Chapter Board Member	
FICPA Young CPAs Committee	FGFOA Palm Beach Chapter	

References

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

Two Creeks Community Development District	
Scope of Work	Financial audit	
Engagement Partner	Racquel McIntosh	
Dates	Annually since 2007	
Client Contact	William Rizzetta, President
12750 Citrus Park Lane, Suite 115
Tampa, Florida 33625
813-933-5571	

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

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

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2017-2019 are as follows:

Year Ended September 30,	 	Fee		
2017	$3,200	
2018	$3,300	
2019	$3,400	
TOTAL	$9,900	

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

Supplemental Information

Specific Audit Approach

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

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

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

During this phase we will perform the following activities:

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

Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:

Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions.
Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures.
Perform tests of compliance.
Phase III - Completion and Delivery

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

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

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

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

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

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

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

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

The recommendation must be cost effective;
The recommendations are to be the simplest to effectuate in order to correct a problem;
The recommendation must go to the heart of the problem and not just correct symptomatic matter; and
The corrective action must take into account why the deficiency occurred.

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

Communications

We emphasize a continuous, year-round dialogue between the District and our management team. We typically begin our audit process with an entrance conference before the onsite fieldwork begins. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis. Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal. We strive to continue to keep an open line of communication through the fieldwork and ending with an exit conference.

Additional Services

CONSULTING / MANAGEMENT ADVISORY SERVICES

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

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

ARBITRAGE

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

GRAU HAS PROVIDED ARBITRAGE SERVICES FOR
GOVERMENTAL CLIENTS INCLUDING:

Aberdeen Community Development District	Heritage Palms Community Development District	
Amelia Walk Community Development District	Heritage Pines Community Development District	
Arlington Ridge Community Development District	Heritage Springs Community Development District	
Bartram Park Community Development District	Huntington Community Development District	
Bartram Springs Community Development District	Indigo East Community Development District	
Bayside Improvement District	Islands of Doral III Community Development District	
Baywinds Community Development District	Julington Creek Plantation Comm. Dev. District	
Beacon Lakes Community Development District	Laguna Lakes Community Development District	
Beacon Tradeport Community Development District	Lake Ashton Community Development District	
Bobcat Trail Community Development District	Lake Ashton II Community Development District	
Boynton Village Community Development District	Lake Powell Residential Golf Community Dev. District	
Brandy Creek Community Development District	Lakes By The Bay South Community Dev. District	
Briger Community Development District	Lakewood Ranch 1 Community Development District	
Brighton Lakes Community Development District	Landmark at Doral Community Development District	
Brooks of Bonita Springs Community Development District	Jurlington Creek Plantation Community Dev. District	
Candller Hills East Community Development District	Lakewood Ranch 2 Community Development District	
Capital Region Community Development District	Lakewood Ranch 3 Community Development District	
Cedar Pointe Community Development District	Lakewood Ranch 4 Community Development District	
Championsgate Community Development District	Lakewood Ranch 5 Community Development District	
Chevel West Community Development District	Lakewood Ranch 6 Community Development District	
City Place Community Development District	Legacy Springs Improvement District No. 1	
Coconut Cay Community Development District	Live Oak Community Development District	
Colonial Country Club Community Development District	Main Street Community Development District	
Cory Lakes Community Development District	Marshall Creek Community Development District	
Country Greens Community Development District	Meadow Pointe II Community Development District	
Creekside Community Development District	Mediterra North Community Development District	
Double Branch Community Development District	Mediterra South Community Development District	
Dunes Community Development District	Mediterranea Community Development District	
Durbin Crossing Community Development District	Midtown Miami Community Development District	
East Bonita Beach Road Plantation Comm. Development District	Moody River Community Development District	
East Homestead Community Development District	Monterra Community Development District	
East Park Community Development District	Narcossee Community Development District	
Enclave at Black Point Marina Community Development District	North Springs Improvement District	
Falcon Trace Community Development District	Oakstead Community Development District	
Fiddler’s Creek Community Development District I	Old Palm Community Development District	
Fiddler’s Creek Community Development District II	Orchid Grove Community Development District	
Fleming Island Plantation Comm. Dev. District	OTC Community Development District	
Grand Haven Community Development District	Overoaks Community Development District	
Griffin Lakes Community Development District	Palm Glades Community Development District	
Habitat Community Development District	Parklands Lee Community Development District	
Hamal Community Development District	Parklands West Community Development District	
Hammocks Community Development District	Parkway Center Community Development District	
Harbour Lakes Estates Comm. Development District	Pine Air Lakes Community Development District	
Harmony Community Development District	Pine Island Community Development District	
Heritage Bay Community Development District	Pine Ridge Plantation Community Development District	

ARBITRAGE SERVICES (Continued)

Portofino Cove Community Development District
Portofino Isles Community Development District	Tuscany Reserve Community Development District
University Place Community Development District	
Portofino Landings Community Development District	Urban Orlando Community Development District	
Portofino Shores Community Development District	Vasari Community Development District	
Portofino Vista Community Development District	Verandah East Community Development District	
Reunion East Community Development District	Verandah West Community Development District	
Reunion West Community Development District	Verano Center Community Development District	
Ridgewood Trails Community Development District	Villa Portofino East Community Development District	
River Place on the St. Lucie Community Dev. District	Villa Vizcaya Community Development District	
Rolling Hills Community Development District	Villages of Westport Comm. Development District	
Sampson Creek Community Development District	Villasol Community Development District	
South Dade Venture Community Development District	Vista Lakes Community Development District	
South Village Community Development District	Vizcaya Community Development District	
Spicewood Community Development District	Vizcaya in Kendall Community Development District	
Split Pine Community Development District	Walnut Creek Community Development District	
Stonegate Community Development District	Waterchase Community Development District	
Stoneybrook Community Development District	Waterford Estates Community Development District	
Stoneybrook West Community Development District	Waterstone Community Development District	
The Crossings at Fleming Island Comm. Dev. District	Wentworth Estates Community Development District	
Tison’s Landing Community Development District
Treeline Preserve Community Development District
Turnbull Creek Community Development District	Westchester Community Development District #1
Woodlands Community Development District
Wynnfield Lakes Community Development District	

Grau provides value and services
above and beyond
the traditional auditor’s “product”

We look forward to providing Fronterra Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.

Fronterra Community Development District

 		Proposer	 DiBartolomeo, McBee, Har tley & Barnes, P.A.
Certified Public Accounta nts
2222 Colonial Road, Suite 200 For t Pierce, Florida 34950 (772) 461-8833
591 SE Port St. Lucie Boulevard Port Saint Lucie, Florida 34984 (772) 878-1952

Contact:

Jim Hartley, CPA Principal

TABLE OF CONTENTS

Letter of Transmittal

Pt'Ofessio nal Qualifications
► Professional  Staff Resources	1-2
► Curre	nt and Near Future Workload.	2
► Ident	ification of Aud it Team	2
►	Resumes	3-5
► Gove	rnmental Audit Experience	6
Additional Data
►	P rocedures for Ensuring Quality Control & Confide ntia Lity	7
►	l ndependence	7-8
►  Computer Auditing Capabilities	8
► Contracts of Si1nilar  Natu re	9
Technical Approach
►  Agreement to Meet or Exceed the Performance Specifications	10
►  Te  ntative Audit Schedule	11
► Desc	r iption of Audit App roac h	12-15
►	P roposed	A   u d it Fee	16

DMHB

DIBARTOLOMEO, McBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS

Fronterra
Community Development District Audit Select ion Committee

Dear Committee Members:

We are pleased to I.Jave this opportunity to present the qualifications of DiBrut o lomeo, McBee, Hartley & Barnes, P.A. (DMHB) to serve as  fronterra  Community Development District' s independent auditors. The audit is a significant engagement demanding various professional resources, governmental knowledge and expertise, and, most imp01tantly, experience serving Florida local govemrnents. DMHB understands the services required and is committed to performing these services within the required time frame. We have the staff available to complete this engagement in a timely fashion. We audit several entities across the State making it feasible to schedule and provide services at the required locations.
Proven Track Record-- Our clients know our people and the quality of our work. We have always been res ponsive, met deadlines, and been willing to go the extra mile with the objective of providing significant value to mitigate tbe cost oft11e audit. This proven track record of successfu lly working together to serve governmental clients will enha nce the q uality of services we provide.
Experience- DMHB has a history of providing quality professio nal services to an impressive  list of public sector clients in  Florida.  We curre ntly serve a  lar ge  number of public sector entities in Florida , including cities, villages  ,  special districts, as  well as a large number of community development districts. Our firm  has  performed  in excess of 100 community development dist rict audit s. Jn addition, our senior management team members have between 25 and 35 years experience  i11  serving Florida governments. DMHB is a recognized leader in  providing  services  to governmenta l and non-profit agencies within the State of Florida. Through  our experience in performing audits, we have  been  able to  increase  our  audit  efficiency and therefore reduce cost We have  co ntin ually  passed  this  cost saving  on  to  our clients and will continue to do so in the future. As a result of our experience  and expertise, we have developed an effective and  efficient  audit  approach  designed  to meet or exceed the performance specifications in accordance with audit standards generally accepted in the United States of  America,  the  standards  applicable  to financial   audits   contained   in   Government   Auditing    Standards1    issued    by   the Co mptro ller General of the United States with minimal disruption to your operations. Our firm has frequent technical updates to keep our persmmel informed  and  up  to dateon all changes that ru·e occ ur ring within the industry.

2222 Colonial Road, Suite 200 • Fort Pierce, Florida 34950 • 772-461-8833 • Fax; 772-461-8872 591 S.E. Port St. Lucie Blvd., • Port St. Lucie, Florida 34984 • 772-878-1952 • Fax: 772-878-1709

Member AICPA	Member AICPA Division for CPA Firms Private Company Practice Section
WWW.DMHBCPA.NET

Member AICPA

Timeliness - In order to meet the Districts needs, we. will perfonn internal control testing as soon as possible from general ledgers provided. We will move forward towards issuing reports in a timely manner to the District and meet all internal and external deadlines.

Communication a11d Knowledge Sharl11g- Another driving force behind our service approach is frequent, candjd and open communication with management with no surprises. During the course of the audit, we will communicate with manageme nt on a regular basis to provide you with a status report on the audit and to discuss any issues  that arise, potential management letter comments, or potential audit differe nces.

Tn the accompanying proposal, you will find additional information upon which you can evaluate DMHB's quaLiiicatio ns. Our full team is in place and waiting to serve you. Please contact us at 2222 ColoniaJ Road, Suite 200 Fort Pierce , :PL 34950. Our phone number is (772) 461-8833. We look forward to further discussion on how our team can work together with you.

Very truly yours,

DiBartolomeo, McBee, Hartley & Barnes, P.A.

PROFESSIONAL QUALJFICATIONS

DiBartolomeo, McBee, Hartley & Barnes, P.A. is a local public accounting finn with offices in the cities of  Fort Pierce and Port St. Lucie. The firm was formed in l982.

► Professional Staff Resources
Our services will be delivered through personnel in both our Port St. Lucie and Ft. Pierce offices, located at 591 S.E. Po11 St. Lucie Blvd. , Po rt St. L ucie, FL 34984 and 2222 Colonial Road, Suite 200, Fort Pie rce , F lor ida 34950 , respectively. DMHB has a total of 19 professional staff including 9 with extensive experience serving governmental entities.

Professional Staff		Number of Classification	Professionals	
Pa1tner	4	
Managers	2	
Senior	2	
Staff	13	
	21	

DiBartolomeo, McBee , Hartley & Barnes provide.s a variety of accoun ting, auditing, tax litigation support, estate planning, and consuJtiJ1g services. Some of the governmental, non-profit accounting, auditing and advisory services cun-ently provided to clients include:
►	Annual fmancial and compliance audits including Single Audits of State and federal financial assistance programs under the0MB A-133 audit criteria
► Issuance of Comfort Letters, consent letters. and parity certificates in conju nctio n with the issuance of tax-exempt debt obligations, including compiling fmancial data and
interim period financial statement reviews
► Assisting in compi ling historical financial data for first-time and subsequent subm iss ions for the GFOA Certificate of Achievement for Excellence in Financial Reporting

1

PROFESSIONAL QUA LIFICAT IONS (CONTINUED)
► Professio	nal Staff Resources (Continued)
► Audits of franchise fees received from outside franchisees
►	Preparation of annual reports to the State Deprutment of Banking and Finance
► Audits ofl ntemal Co ntrols- Governmental Special Project
►	Assistance with Impleme ntation of cu1Tent GASB pronouncements
► Current and Near Future Workload
ln order to better serve and provide timely and informative fi nanc ial data, we have comprised an experienced audit team. Our present and future workloads will permit the proposed audit team to perform these audits within the time schedule required and meet all deadlines.
► Identification of Audit Team
The team is composed of people wbo are experienced, professional, and creative. They fu]ly understand your business and will provide you with reliable opinions. In addition, they will make a point to maintain ongoing dialogue with each other and management about the status of our services.

The auditing firm you select is only as good  as  the people  who serve you.  We are extremely  proud of the outstanding team we have assembled for your engagement. Our team brings many years of relevant experience coupled with the technical skiJI, knowledge, authority,  dedication,  and  most of all, the commitment you need to meet yow·government reporting obligations and the challenges that will result from the changing accounting standards.

A flow chart of the audit team and brief resumes detailing individual team members' experience in each of the relevant areas follow.
Jim H att ley, CPA - Engage ment Partner (resume attached) Will assist in the field as main contact

Jay McBee. CPA - Technical Reviewer (resume attached) Theresa Goldstein - Senior (resume attached)
Staff-TBA

2

Jim Hartley
Partner - DzBartolomeo. McBee, Hartley & Barnes

Experience and Training

Jim has over 25 years of public accoun ting experience and would serve as the engagement prutner. His experience and training include:

25 years of non-profit and governmental experience.
Specializing in serving entities ranging from Government to Associations and Special District audits.
Has performed audits and advisory services for a variety of public sector entities.
Has extensive experience perfonning au dits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (0MB) guidelines.
Experiencedin maintaining the GFOA Certificate of Achievement.
120 hours of CPE credits over the past 3 years.

Recent Engagement s

Has provided audit services on governmental entities including towns, villages, cities, counties, special distiicts and community development districts. Jim has assisted with financial statement preparation, system implementation, and a variety of services to a wide range of non-profit and govemrnentaJ entities. Jim currently provides internal audit and consulting services to governmental entities and non-profit agencies to assist in implementing and maintaining ··best practice" accounting policies and procedures. Jim provides auditing services to the Fort Pierce Utilities Authority, St. Lucie County Fire District, City of Port St. Lucie, Tradition COD#I - I 0, Southem Groves CDD #1-6, Multiple CDD audits, Town of St. Lucie Village, Town of Sewall's Poin,t Town of Jupiter lsland along with several other entities, including Condo and Homeowner Associations.

Education and Registrations

Bachelor of Science in Accounting - Sterling College.
Certified Public Accountant

Professional Affiliations

Member of the American lnstitute of Certified Public Accountants
Member of the Florida Institute of Certified Public Accountants
Member of the Florida Govemment Finance Officers Association

Volunteer Se rvice

Treasurer & Executive Board - St. Lucie County Chamberof Commerce
Budget Advisory Board - St. Lucie County School District
PastTreasurer- Exchange Club for Prevention of Child Abuse & Exchange Foundation Board
Board of Direcot rs -  State Division of Juvenile Just ice

Jay L. McBee
Partner - DiBartolomeo. McBee. Hartley & Barnes

Experience and Training

Jay has ove r 35 years of public accounting experience and would serve as the technjcal reviewer on the aud it. His experience and training include:

35 years of government experience.
Specializing in serving local government entities.
Has perf01med audits and advisory services for a variety of public sector entities including counties; cities, special districts, and schoo l djs tricts.
Has experience performing audits of federal grant recipients in accordance with the Single  Aurut  Act and the related Office of Management and Budget (0MB) guide li nes, including Circular A-133 and the Rules of the Auditor General.
Has extensive experience in perfonning pension audits.
Experienced in developing and maintaining the GfOA Ce1tificate of Achievement.
120 Hours of relevant governmentCPE credits over the past 3 years.
Experience in municipal bond and other governmental-financing options and offerings.

Recent Engagements

Has provided aud iting services on loca l governmental entities including towns, villages, cities, counties, special district and community deveJop ment districts. Jay has assisted with financial preparation, system impleme ntation, and a variety of government services to a wide range of governmental entities. Jay currently provides auditing services to the City of Port St. Lucie, City of Okeechobee Pension Trust Funds, St. Lucie County Fire District Pension funds, along with several other non-profit and governmental entities.

Educa t ion and Regis tration s

Bachelor of Science in Accounting and Quantitative Business Management - West Virginia University.
Certified Public Accountant

Professional Affiliations

Member ofU1e American lnstitute of Certified Public Accountants
Member of the Florida Institute of CertifiedPublic Accountants
Member of the FloridaGovemment Finance Officers Association

Volunteer Service

Member of the St. Lucie County Citizens Budget Committee
Finance committee for the First United Methorust Church
Treasurer of Boys & Girls Club of St. Lucie County

Theresa Goldstein
Supervisor- DiBartolomeo. !vlcBee. Hartley & Barnes

Experience and training
Theresa has over 15 years of public accounting experience and would serve as the supervisor for the ConstitutionaJ Officers. Her experience and training include:
15 years of government experience.
Specializing in serving locaJ government entities.
Has performed aud its and advisory services for a variety of public sector entities including counties, cities, towns and special districts.
Has e>.1ensive experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (0MB)  guidelines, including Circular A-13 3 and the Rules of the Auditor General.
Experienced in maintaining the GFOA Certificate of Achievement.
100 hours of relevant government CPE credits over the past 3 years.

Recent Engagements
Has provided audit services on governmcnta1 entities  including  towns,  villages,  cities,  co unties, special districts and community development districts. Theresa has assisted with financiaJ statement preparation, system implementation, and a variety of services to a wide range of non-profit and governmentaJ entities. Theresa currently provides internal audit and consulting services to multiple
agencies to assist in implementing and maintaining ''best practice" accounting policies and procedures. Engagements include City of Port St. Lucie, St. Lucie County Fire District, Town of Sewall's Point, Town of Jupiter Island, Multiple CDD audits, Tradition CDD #1-10, Southern Groves CDD #1-6 and Town of St. Lucie Village.

Education and Registrations
Bachelor of Science in Finance - University of CentraJ Florida
Masters of Business Administration with concentration in Accounting - Bryant College

Professional Affiliations

Associate Member of the Florida Institute of Certified Public Accountants
Member of the Florida Government Finance Officers Association

PROFESSIONAL QUALIFICATIONS (CONTINUED>

► Governmental Audit Experience
Di.Bartolomeo, McBee, Hartley & Ba.mes, P.A., through its principals and members, has provided continuous in-depth professional accounting, auditing, and consulting services to local government units, nonprofit organizations, and commerc ial clients. Our professionals have developed considerable expertise in perfonning governmental audits and single audits and in preparing governmental financial statements in confonnance with continually evolving GASB pronouncements, stateme nts, and interpretations. All of the public sector entities we serve annually are required to be in accordance with GASB pronouncements and government auditing standards. We currently perform seve ral Federal and State single audits in compliance with 0MB Circular A- 133 and under the Florida Single Audit Act. Our professionals are also experienced in assisting their clients with preparing Comp rehensive Annual Financial Reports (GFOA) .

All work performed by our firm is closely supervised by experienced certified public accountants. Only our most seasoned CPA' s perform consulting services. Some of the professional acco unti ng, auditing, and management consulting services currently provided to our local governmental clients include:
► Annual financial and compliance audits includi ng Single Audits of State and Federal financial assistance programs under 0MB A-133 audit criteria and the Florida Single
Audit Act
► Assisting in compiling historical financial data for first-time and supplemental
submissions for GFOA Certificate of Achievement of Excellence in Financial Reporting
► Audits of franchise fees received from outside franchisees
> Assistance with Implementation ofGASB-34
► Internal audit functions
► Fixed assets review and updating cost/depreciation allocations and methods

ADDITIONAL DATA
► Procedures for E11suring Quality Control & Confidentiality
Quality control in any CPA firm can never be taken for granted. It requires a continuing commitment to professional excellence. DiBartolomeo, McBee, Hartley & Barnes is formally dedicated to that commitment.

In an effort to continue to maintain the standards of working excellence required by our finn,
DiBartolomeo,   McBee,  Hrutley  &   Barn,es    P.A.  joined  the  Quality  Review  Program  of the
American Institute of Certified Public Accountants. To be a participating member firm, a firm must obtain an independent compliance review of its quality control policies and procedures to ascertain the film' s compliance with existing auditing standards on the applicable engagements. The scope of peer review is comprehensive in that it s pecifically reviews the following quality control policies and procedures of the participating firm:
► Professio nal, economic , and administrative independence
► Assignment of professional personnel to engagements
► Consultation on technical matters
► Supervision of engagement personnel
► Hiring and employ ment of personnel
► Professional development
► Advancement
► Acceptance and continuance of clients
► inspection ru,d review system
►	I11depende11ce
Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situ atio ns where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Tberefore, independent auditors must exercise utmost care in the performance of their duties.

Our firm has provided cont inuous certified public accounting services in the government sector for 31 years, and we are independent of the Community Development Districts as defined by the following ruJes, regulations, and standards:

ADDITIONAL DATA (CONTINUED)

► Independence (Continued)
►		Au Section 220 - Statements on Auditing Standards issued by the American Institute of Certified Public Accountants
► ET Sections 10l and l02 - Code of Professional Conduct of the American Institute of
Certified Public Accountants
► Chapter 21A-21, Florida Administrative Code
► Section 473.315, Florida Statutes
► Govenurient Auditing Standards, issued by the Comptroller General of the United States
► Computer Auditing Capabilities
DiBrut olomeo , McBee, Ha,tley & Sames ' strong computer capabilities as demonstrated by our progressive approach to computer auditing and extensive use of microcomputers. Jay McBee is the MIS partner for DMHB. Jay has extensive experience in auditing and evaluating various computer systems and would provide these services in this engagement.

We view the computer operation as an integral part of its accounting systems. We wou1d evaluate thecomputer control environment to:
► Understru1d thecomputer control environmen'ts effect on internru controls
► Conclude on whether aspects of the environment require specialaudit attention
► Make preliminary determination of comments for inclusion in our management letter
This evaluation includes:
► System hardware and software
► Organi7.ation and administration
► Access

Contracts of Similar Nature within References

Client	
Years	Annual Audit In Accordance WithGAAS	
Engagement Partner	
Incl. Utility Audit/ Consulting	
GFOA
Cert.	
GASB 34
l.mplementation
& Assistance	
Total Hours	
St. Lucie County Fire District Karen Russell, Clerk-Treasurer
(772)462-2300	1984 -
Currenr		
Jim Hartley				
250-300	
City of Fort Pierce
Johnna Morris, Finance Director
(772)-460-2200	2005-
current		
Mark Barnes				
800	
Fort Pierce Utilities Authority Nina Hurtubise, FinanceDirector (772)-466-1600	2005-
current		
Jim Hartley				
600	
Town of Jupiter Island
Mike Ventura
(772)-545-0 I04	
2010		
Jim Hartley				
200	
Town of Sewall's Point Pamela Walker
(772) 287-245S	2010		
Jim Hartley				
225	
Town of St Lucie Village Diane Roberts0n, Town Clerk (772) 595-0663	
1999-
current		
Jim Hartley				
100	
City ofOkeechobee Pension Trust
.Funds
Marita Rice, Supervisor of Finance
(863)763-9460	
1998 -
current		
Jay McBee				
60	
St. Lucie County Fire District 175
Pension Trust Fund Chris Bushman , Captain
(772) 462-2300	
1990-
current		
Jay McBee				
60	
Tradition Community Development District 1-10
Alan Mishlove,DistrictFinance Manager
(407)38 2-3256	
2002 -
current		

Jim Hartley				

350	
Legends Bay Community Development District Patricia Comings-Thibault
(321)263-0132	2013-
current		
Jim Hartley				
50	
UnionPark Community Development District Patricia Comings-Thibault (321)263-0132	2013-
current		
,Jim Hartley				so	
Deer Island Co mmunity
Development District Patricia Comings-Thibault ( 32 I)263 -0132	2013-
current		
Jim Hartley				so	
Park Creek Community DevelopmentDistrict Patricia Comings-Tllibault (32I)263-Q132	2013-
current		
Jim Hartley				
50	
Waterleaf Community Development District Patricia Comings-Tllibault
(321)263-0132	2013-
current		
Jim Hartley				
50	

TECHNICAL APPROACH
An Exp,-ess Ag,-eement to Meet or Exceed the Performance Specifzcations.
The audit will be conducted in comp lia nce with the following requirements:

Rules of the Auditor General for form and content of governmental audits
Regulations of the State De part ment or Banking and Finance
Audits of State and Local Governmental Units-American Institute of Certified Public Accountants.
The audit repo1t s hall contain the opinion of the auditor in reference to all financial statements, and an opinion reflecting compl iance with applicable legal provisio ns.
We will also provide the required copies of the audit repo1t, the manage ment letter, any related reports on internal control weaknesses and one copy of the  adjusting  journal  entries  and fmanc ial work papers.
111e a uditor shall, at no additional charge, make all related work papers availa ble to any Federal or State agency upon request in accordance with Federal and State Laws and Regulations.
We will work in cooperation with the D istrict, its underwriters and bond council in regard to any bond iss ues that may occur during the term of the contract.
The financial statements shall be prepared in conformity with Governmental Accow1ting Standards Board Statement Number 34, 63 and 65.

•

We will comm it to iss uing the audit for each Fiscal year by June P' of  the  following year.  In o rde r to ensure this we will perform inte rim internal control test ing as required by January 3 Ist from unaud ited preliminary general ledgers provided. The remaining testi ng will be completed no later than May  L51 •  We will also review all minutes and subseque nt oeeds related to the review of the minutes by January 30th
Follow up review will be completed as necessary. This will be for subse que nt audit years .

A Tentative Schedule for Performing the Key phases of the Audit proposed for
FYE2018

Audit Phase and Tasks

I. Planning Phase:
Meetings and discussions with Fronterra Community Development District personnel regarding operating, accounting and reporting matters
Discuss management expectations, strategies and objectives

Oct.	Nov.	Dec.	Jan.	Feb.	Mar.	Apr.

Review operations	I	I	I
Develop engagement plan	I	I	I
Study and evaluate internal controls Conduct preliminary analytical review
11 Detailed Audit Phase:
Conduct final risk assessment
Finalize audit approach plan

Perform	substantive	tests	of	account balances
Perform	single	audit	procedures	(if
applicable)
Perform statutory compliance testing
III. Closin Phase:
Review subsequent events, contingencies and commitments

,..,..,..,.

Complete	audit	work	and	obtain	I
management representations
Review proposed audit adjustments with client
IV Reportinf? Phase:
Review or assist in preparation of financial statement for Fronterra Community Development District
Prepare management letter and other special reports
Exit conference with Fronterra Community Development District officials and management
Delivery of final reports

SPECIFIC AUDIT APPROACH
Our partners are not strangers who show up for an entrance conference and an exit conference. We have developed an audit plan that allows the partners to directly supervise our staff in the field. By assigning two partners to the audit, we will have a partner on-site for a sign ifi cant portion of the fieldwork. This also gives the District an additional contact indiv idual for questions or problems that mayarise during the audit.

The scope of our services will include a financial, as well as, a compliance audit  of  the District's financial statements. Ow- audit will be conducted in accordance with auditing standards generally accepted in the United States and the standards applicable  to financ ial audits contained in Government Auditing Standards, issued by the Co mptroller General of the United States. Additionally, our audit will be conducted in accordance with the provisions of
Chapter 10.550, Rules of the Auditor General, which govern the conduct of local government entity audits performed in the State of Florida

Our audit approach places emphasis on the accow1ting  info1mat ion  system  and  how  the data is recorded, rather than solely on tbe verification of numb ers on a financ ial statement. This approach enables us to:
►Maximize our understanding of the District' s operating environment
►Minimize time required cond ucting the audit since we start with broad considerat io ns and
nan-ow to specific audit objectives in critical areas

Our audit approach consists of four phases encompassing our audit process:
►Pla nn ing Phase
►De   ta  iled Audit Phase
►C losing       Phase
►Reporting
Plar111illg Pluue
Meetings and Expectations:
Our first step in this phase will be to set up a planning meeting with the financial and operating management   of   Fronterra   Community   Development   District.   Our  goal   here   is  to   eliminate " surp rises." By meeting with responsible officials early on  we can discuss significant accounting polic ies, closing procedures and timetables, planned  timing  of  our  audit  procedures  and expectations of our work. This will al so be the  start ing  point  for  our  discussions  with management related to SAS No. 99-Consideration of Fraud in a Financial Statement Audit. Inquiries will be made regarding managements knowledge of fraud and on management's views regarding the risk of fra ud.

Review Operations and Develop Engagement Plan
It is critical that we under stand the District' s operating environment. To do this we will obtain and review such items as, organizational charts, recent financial stateme nts, budget informat io n, major contracts and lease agreements. We will also gather other information  necessary  to increase our understanding of the District ' s operations, organization, and internal control.

Study and Evaluate Internal Control
As part of general planning, we will obtain an understanding and assessment of  the  District' s cont rol environment. This assessment involves a review of management's operating  style, writien internal control procedures, and the District's acco unting system. The assessment is necessary to determine if we can rely on control procedures and thus reduce the extent of substantive testing.

We then test compliance with estab lished control procedures by ascertai11ing that the significant strengths within the system are funct ion ing as described to us. Generally, transactions are selected and reviewed in sufficient detail to permit us to formulate conclusions regardingcompliance with control procedures and the extent of operation compliance with pertinent Jaws and regulations. This involves gaining an understanding of the District's proced ures, laws and regulations, and testing systems for compliance by exalllining contracts, invoices, bid procedures , and other docwnents. After testing controls, we then evaluate the results of those tests and decide whether we can rely on controls and thus reduce other audit procedures.

Conduct Preliminary Analytical Review
Also during the planning stage, we unde1take analytical procedures that aid us in focusing our energies in the right direction. We call these analytical reviews.

A properly designed analytical review can be a very effective audit procedure in audits of governmental units. Analytical reviews consist of more than just a comparison of current-year actual results to prior-year actual results. Very effective analytical review techniques  include trend analys is co verj ng a number of years and comparisons of information not maintained totally within the financial a-ccounting system , such as  per capita information, prevailing market interest rates, housing statistics, etc.

Some examples of effective analytical reviews performed together and/or individually include:

►

► Comparison of current-year actual. results with current-year budget for the current and past years with investigation of significant differnnces and/or trends
Trend analysis of the percentage of current-year revenues to current- year rates for the current

►

►

and previous years with investigation of significant changes in the collectio n percentage Trend analysis of the percentage of expendit ures by function for the current and previo us years with invest igation of significant changes in percentages by department
Monthly analysis of receipts compared to prior years to detect trends that may have audit implications

Conc lusio ns reached enable us to determine the nature, timing and extent of other substantive procedures.

Detailed Audit Phase

Conduct Final Risk Assessment and Prepare Audit Programs
Risk assessment requires evaluating the likelihood of errors occurring that could have a materia l affec t on the financial statements being audited. The conclusions we reach are based on many evaluatio ns of internal contro l, syst ems, accow1st, and transactio ns that occur throughout the audit. After evaluating the results of our tests of control and our final risk assessment we can develop deta iled audit programs.
Perform Substantive Tests of Account Balances
These tests are designed to provide reasonable assuran ce as to the val idity of the information produced by the accounting system. Substantive tests  involve  such things  as examining  invoice s supp o,t ing payments, confom ation of balances with independent pa1ti es , a nalytical review procedures, and physical inspection of assets. All signifi ca nt accounts will be subjected to substantive proced ures. Substanti ve tests provide direct evidence of the completeness ,  accu racy , and validity of data.

Perform Single AuditProcedures (if applicable)
During the planning phase of the audit we will request and review schedules of expend itures of federal awards and state financiaJ assistance. These schedules will be the bas is  for  our determinat ion of the specific programs we will tesl

In documenting our unde rstand ing of the internal control system for the fi nancial statement audit, we will identify control activ ities that impact major federal and state programs as well. This will allow us to test certain controls for the financia l audit and the single audit conctm en tly. We will then perform add itional tests of contro ls for each fede ral and state program selected for testing. We will then evaluate the results of the tesl of controls to determine the nature, timing and extent of substantive testing necessruy to determine complia nce with major program requireme nts.

Perform Statutory Compliance Testing

We have developed audit programs for Fronterra Communi ty Deve lop ment District designed to test Florida Statutes as required by the Auditor General. These programs include test procedures such as general inquiries, confirmation from third parties, and examination of specifie documents.

C/ositig Phase

During the closing phase we perform detail work paper reviews, request legal letters,  review subsequent events and proposed audit adjustments. Cornmw,ication with the client is critical in this phase to ensure that the information necessary to prepare financial state ments in confonnity with accounting principles generally accepted in the United States has been obtained.

Reporting Phase

Financial Statement Preparation
As a local fmn , we spend a considerable amount of  time on financial  statement  preparation  and  sup port. With this in mind, we can assist in certain portions of the preparation  of  financial statements or simply review a  draft  of  financials  prepared  by your  staff.  We  let you  determine our level of involvement.

Management Letters

We want to help you solve problems before they become major.

Our management letters go beyond c iting possible deficiencies in the District's internal co ntrol structures. They identify oppo11unities for increasing revenues. decreasing costs, improving management information, protecting assets and improving operational efficiency.

The diversity of experience of our personnel and their independent and objective viewpoints make the comments, obse rvations, and conclusions presented in our management letters a valuable source of information. We have provided positive solut ion-or ie nted objective recommendations to our governmental clients regarding investments , accow1ting accu racy, data processing, revenue bonds, payroll, utility billing, purchasing, budgeting, risk management , and internal auditing.

Tbis review ensures the integrity of the factual data in the  management  letter but does not influence or impair our independence.

Exit Conferences and Delivery of Reports

We anticipate meeting with appropriate District personnel in February and iss uing the final required reports by the May meeting of each year.

15

PROPOSED AUDIT FEE FOR EACH YEAR OF THE THREE YEARS

DiBartolomeo, McBee, Hartley & Barnes P.A. will perform the annual audit of Fronterra Community Development District for the three years as follows:

September 30 , 2017	$2,850	
September 30, 2018	$2,950	
September 30 , 2019	$3,100	

16

FRONTERRA COMMUNITY DEVELOPMENT DISTRICT

PROPOSAL FOR AUDIT SERVICES

PROPOSED BY:

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

600 Citrus Avenue, Suite 200 Fort Pierce, Florida 34950

(772) 461-6120

CONTACT PERSON:

J. W. Gaines, CPA, Director

DATE OF PROPOSAL:

January 26, 2018

TABLE OF CONTENTS

DESCRIPTION OF SECTION	PAGE
Letter of Transmittal	1-2
Profile of the Proposer
Description and History of Audit Firm	3
Professional Staff Resources	4-5
Ability to Furnish the Required Services	5
Arbitrage Rebate Services	6
Governmental Auditing Experience	7-14
Fee Schedule	15
Scope of Work to be Performed	15
Resumes	16-30
Peer Review Letter	31
Additional Documents Required
Instructions to Proposers	32-33
Evaluation Criteria Sheet	34

tt

Berger, Toombs, Elam,
.....o,,	Gaines & Frank
Certified Public Accountants	PL

600 Citrus Avenue
Suite 200
Fort  Pierce,  Florida 34950
7721461-6120  II 461-1155
FAX: 7721468-9278

January 19, 2018

Fronterra Community Development District
G. Russell Weyer: District Manager 707 Orchid Drive, Suite 100 Naples, FL 34102

Dear District Manager:

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

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

Experience

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants,  PL is a recognized  leader in providing services to governmental  and  nonprofit  agencies  throughout  Florida.  We  have been the independent auditors for a number of local governmental agencies and through our experience in performing their audits, we have been able to increase our audit efficiency and; therefore, reduce costs. We have continually passed this cost savings on to our clients and will continue to do so in the future.  As a result of our experience  and expertise,  we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in  Government  Auditing Standards, issued by the Comptroller General of the United States, and  the  standards  for financial and compliance audits. We will conduct  the  audit  in  accordance  with  auditing standards generally accepted in the  United  States  of  America;  "Government  Auditing Standards" issued by the Comptroller General of the United States; the provisions of the Single Audit Act, Subpart F of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up-to-date on all changes that are occurring within the industry.

Member AICPA

Fort Pierce I Stuart
-  1 -
Member AICPA Division For CPA Firms
Private Companies Practice Section

Member FICPA

r b Berger, Toombs, Elam,
(OJ Gaines & Frank
CertincdPub!icAc u11l.tnt.. ·pl

Fronterra Community Development District January 26, 2018

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

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

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

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

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

PROFILE OF THE PROPOSER

Description and History of Audit Firm

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a Treasure Coast public accounting firm, which qualifies as a small business firm, as established by the Small Business Administration (13 CFR 121.38), with offices in Fort Pierce and Stuart. We are a member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. The firm was formed from the merger of Edwards, Berger, Harris & Company (originated in 1972) and McAlpin, Curtis & Associates (originated in 1949). J. W. Gaines and Associates (originated in 1979) merged with the firm in 2004. Our tremendous growth rate experienced over the last 69 years is directly attributable to the firm's unrelenting dedication to providing the highest quality, responsive professional services attainable to its clients.
We are a member of the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA) to assure we meet the highest standards. Membership in this practice section requires that our firm meet more stringent standards than standard AICPA membership. These rigorous requirements include the requirement of a triennial peer review of our firm's auditing and accounting practice and annual Continuing Professional Education (CPE) for all accounting staff (whether CPA or non-CPA). For standard AICPA membership, only a quality review is required and only CPAs must meet CPE requirements.

We are also a member of the Government Audit Quality Center ("the Center") of the American Institute of Certified Public Accountants to assure the quality of our government audits. Membership in the Center, which is voluntary, requires our firm to comply with additional standards to promote the quality of government audits.

We have been extensively involved in serving local government entities with professional accounting, auditing and consulting services throughout the entire 69 year history of our firm. Our substantial experience over the years makes us uniquely qualified to provide accounting, auditing, and consulting services to these clients. We are a recognized leader in providing services to governmental and nonprofit agencies on the Treasure Coast and in Central and South Florida, with extensive experience in auditing community development districts and water control districts. We were the independent auditors of the City of Fort Pierce for over 37 years and currently, we are the independent auditors for St. Lucie County since 2002, and for 34 of the 38 years that the county has been audited by CPA firms. Additionally, we have performed audits of the City of Stuart, the City of Vero Beach, Indian River County and Martin County. We also presently audit over 75 Community Development Districts throughout Florida.

Our firm was founded on the belief that we are better able to respond to our clients needs through education, experience, independence, quality control, and personal service. Our firm's commitment to quality is reflected in our endeavor of professional excellence via continuing education, the use of the latest computer technology, professional membership in PCPS and peer review.

We believe our approach to audit engagements, intelligence and innovation teamed with sound professional judgment enables us to explore new concepts while remaining sensitive to the fundamental need for practical solutions. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen.

Professional Staff Resources

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, Pl has a total of
27 professional and administrative staff (including 12 professional staff with extensive experience servicing government entities). The work will be performed out of our Fort Pierce office with a proposed staff of one senior accountant and one or two staff accountants supervised by an audit manager and audit partner. With the exception of the directors of the firm's offices, the professional staff is not specifically assigned to any of our individual offices. The professional and administrative staff resources available to you through Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL are as follows:

Partners/Directors (CPA's) Principals (CPA) Managers (CPA)
Senior/Supervisor Accountants (1 CPA) Staff Accountants
Computer Specialist Paraprofessional Administrative
Total - all personnel

Total
5
1
1
3
6
1
6
-1
27

Following is a brief description of each employee classification:

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

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

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

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

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

Professional Staff Resources (Continued)

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

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

ET Sections 101 and 102 - Code of Professional Conduct of the American Institute of Certified Public Accountants;

Chapter 21A-1, Florida Administrative Code; Section 473.315, Florida Statutes; and,
Government Auditing Standards, issued by the Comptroller General of the United States.

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

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

Ability to Furnish the Required Services

As previously noted in the Profile of the Proposer section of this document, our firm has been in existence for over 69 years. We have provided audit services to some clients for over 30 years continually. Our firm is insured against physical loss through commercial insurance and we also carry liability insurance. The majority of our audit documentation is stored electronically, both on our office network and on each employee laptop or computer assigned to each specific job. Our office computer network is backed up on tape, so in the event of a total equipment loss, we can restore all data as soon as replacement equipment is acquired. In addition, our field laptop computers carry the same data and can be used in the event of emergency with virtually no delay in completing the required services.

ADDITIONAL SERVICES PROVIDED

Arbitrage Rebate Services

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

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

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

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

GOVERNMENTAL AUDITING EXPERIENCE

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL  has  been practicing public accounting in Florida for 69 years. Our success over the years has been the result of a strong commitment to providing personalized quality service to our clients.

The current members of our firm have performed audits of over 900 community development districts, and over 1,800 audits of municipalities, counties and other governmental entities such as the City of Fort Pierce and St. Lucie County.

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

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

Continuing Professional Education

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

GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED)

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

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

Quality Control Program

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

To ensure maintaining the standards of working excellence required by our firm, we joined the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA). To be a participating member firm of this practice section, a firm must obtain an independent Peer Review of its quality control policies and procedures to ascertain the firm's compliance with existing auditing standards on the applicable engagements.

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

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

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

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

GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED)

Our firm is also a member of Governmental Audit Quality Center (GAQC), a voluntary membership center for CPA firms that perform governmental audits. This center promotes the quality of governmental audits.

Our firm has completed successive Peer Reviews. These reviews included a representative sample of our firm's local governmental auditing engagements. As a result of these reviews, our firm obtained an unqualified opinion on our quality control program and work procedures. On page 31 is a copy of our most recent Peer Review report. It should be noted that we received a pass rating.

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

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

Certificate of Achievement for Excellence in Financial Reporting (CAFR)

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

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

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

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

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

References

Capron Trail Community Development District
Jeff Walker, Special District Services (561) 630-4922
The Reserve Community Development District Darrin Mossing, Governmental Management
Services LLC
(407) 841-5524

Gateway Community Development District
Stephen Bloom, Severn Trent Management (954) 753-5841

Port of the Islands Community Development District
Cal Teague, Premier District Management (239) 690-7100 ext 101

In addition to the above, we have the following additional governmental audit experience:

Community Development Districts

Aberdeen Community Development District

Amelia Concourse Community Development District

Anthem Park Communnity Development District

Arborwood Community Development District

Bannon Lakes Community Development District

Beacon Lakes Community Development District

Candler Hills East Community Development District

Capron Trail Community Development District

Cedar Hammock Community Development District

Celebration Pointe Community Development District

Channing Park Community Development District

Cheval West Community Development District

City Center Community Development District

Colonial Country Club Community Development District

Creekside at Twin Creeks Community Development District

Deer Run Community Development District

Diamond Hill Community Development District

Eagle Point Community Development District

GOVERNMENTAL AUDIT EXPERIENCE {CONTINUED)

Eastlake Oaks Community Development District

Easton Park Community Development District

Estancia @ Wiregrass Community Development District

Forest Brooke Community Development District

Gramercy Park Community Development District

Greyhawk Landing Community Development District

Griffin Lakes Community Development District

Habitat Community Development District

Harmony Community Development District

Heritage Harbor Community Development District

Heritage Isles Community Development District

Heritage Lake Park Community Development District

Heritage Palms Community Development District

Julington Creek Community Development District

Lake Bernadette Community Development District

Legends Bay Community Development District

Live Oak No 2 Community Development District

Marshall Creek Community Development District

Meadow View at Twin Lakes Community Development District

Meadow Point Ill Community Development District

Meadow Point IV Community Development District

Midtown Miami Community Development District

Mira Lago Community Development District

Narcoossee Community Development District

New Port Tampa Bay Community Development District

Overoaks Community Development District

Panther Trace 2 Community Development District

Pine Island Community Development District

Pine Ridge Community Development District

Piney-Z Community Development District

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Remington Community Development District

Renaissance Commons Community Development District

Reserve Community Development District

Reserve at Pradera Community Development District

Ridgewood Trails Community Development District

River Hall Community Development District

River Place on the St. Lucie Community Development District

Riverwood Community Development District

Riverwood Estates Community Development District

Rolling Hills Community Development District

Sampson Creek Community Development District

Seminole Improvement District

Southern Hills Plantation Ill Community Development District

St. John's Forest Community Development District

Stoneybrook West Community Development District

Tern Bay Community Development District

Terracina Community Development District

Twin Creeks North Community Development District

Valencia Acres Community Development District

Villages of Bloomingdale Community Development District

Westside Community Development District

Willow Creek Community Development District

Winston Trails Community Development District

Solterra Resort Community Development District

South Village Community Development District

Southern Hills Plantation I Community District

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Other Governmental Organizations

City of Westlake

Florida Inland Navigation District Fort Pierce Farms Water Control
District

Indian River Regional Crime Laboratory, District 19, Florida

Jobs and Education Partnership

Office of the Medical Examiner, District 19

Rupert J. Smith Law Library of St. Lucie County

St. Lucie Education Foundation
Town of Ocean Breeze Park Troup Indiantown Water
Control District

Current or Recent Single Audits,

St. Lucie County, Florida Early Learning Coalition, Inc.
Treasure Coast Food Bank, Inc.

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

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

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

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

Indian River Martin Okeechobee Palm Beach

Municipalities

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

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Special Districts

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

Schools and Colleges

Federal Student Aid Programs - Indian River Community College Indian River Community College
Okeechobee County District School Board St. Lucie County District School Board

State and County Agencies

Central Florida Foreign-Trade Zone, Inc. (a nonprofit organization affiliated with the St. Lucie County Board of County Commissioners)
Florida School for Boys at Okeechobee
Indian River Community College Crime Laboratory Indian River Correctional Institution

FEE SCHEDULE

We propose the fee for our audit services described below to be $3,045 for the years ended September 30, 2017, 2018, and 2019. The fee is contingent upon the financial records and accounting systems of Fronterra Community Development District being "audit ready" and the financial activity for the District is not materially increased. If we discover that additional preparation work or subsidiary schedules are needed, we will consult with your authorized representative. We can assist with this additional work at our standard rates should you desire.

SCOPE OF WORK TO BE PERFORMED

If selected as the District's auditors, we will perform a financial and compliance audit in accordance with Section 11.45, Florida Statutes, in order to express an opinion on an annual basis on the financial statements of Fronterra Community Development District as of September 30, 2017, 2018, and 2019. The audits will be performed to the extent necessary to express an opinion on the fairness in all material respects with which the financial statements present the financial position, results of operations and changes in financial position in conformity with generally accepted accounting principles and to determine whether, for selected transactions, operations are properly conducted in accordance with legal and regulatory requirements. Reportable conditions that are also material weaknesses shall be identified as such in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Other (non-reportable) conditions discovered during the course of the audit will be reported in a separate letter to management, which will be referred to in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters.

Our audit will be performed in accordance with standards for financial and compliance audits contained in Government Auditing Standards, as well as in compliance with rules and regulations of audits of special districts as  set  forth  by  the  State  Auditor  General  in Chapter 10.550, Local Governmental Entity Audits, and other relevant federal, state and county orders, statutes, ordinances, charter, resolutions, bond covenants, Administrative Code and procedures, or rules and regulations which may pertain to the work required in the engagement.

The primary purpose of our audit will be to express an opinion on the financial statements discussed above. It should be noted that such audits are subject to the inherent risk that errors or irregularities may not be detected. However, if conditions are discovered which lead to the belief that material errors, defalcations or other irregularities may exist or if other circumstances are encountered that require extended services, we will promptly notify the appropriate individual.

Commitment to Quality Service

/ Personnel Qualifications and Experience

J. W. Gaines, CPA, CITP
Director - 38 years

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

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

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

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

Commitment to Quality Service
I   Personnel  Qualifications and Experience	
J. W. Gaines, CPA, CITP (Continued)
Director

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

Commitment to Quality Service
I Personnel  Qualifications and Experience	
David S. McGuire, CPA, CITP Accounting and Audit Principal - 9 years Accounting and Audit Manager - 4 years Staff Accountant	- 11 years

Education
+	University of Central Florida, B.A. -Accounting
Barry University - Master of Professional Accountancy

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

Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Associate Member, Florida Government Finance Office Associates
Assistant Coach - St. Lucie County Youth Football Organization (1994 - 2005)
Assistant Coach - Greater Port St. Lucie Football League, Inc. (2006 - 2010)
Board Member - Greater Port St. Lucie Football League, Inc. (2011 - present)
Treasurer, AIDS Research and Treatment Center of the Treasure Coast, Inc. (2000 - 2003)
Board Member/Treasurer, North Treasure Coast Chapter, American Red Cross (2004 - 2010)
Member/Board Member of Port St. Lucie Kiwanis (1994 - 2001)
President (2014/15) of Sunrise Kiwanis of Fort Pierce (2004 - present)
St. Lucie District School Board Superintendent Search Committee (2013 - present)

Professional Experience
Twenty four years public accounting experience with an emphasis on nonprofit and governmental organizations.
Audit Manager in-charge on a variety of audit and review engagements within several industries, including the following government and nonprofit organizations:
St. Lucie County, Florida
19th Circuit Office of Medical Examiner Troup Indiantown Water Control District
Exchange Club Center for the Prevention of Child Abuse, Inc. Healthy Kids of St. Lucie County
Mustard Seed Ministries of Ft. Pierce, Inc. Reaching Our Community Kids, Inc.
Reaching Our Community Kids - South
St. Lucie County Education Foundation, Inc. Treasure Coast Food Bank, Inc.
North Springs Improvement District
Four years of service in the United States Air Force in computer operations, with a top secret (SCI/SBI) security clearance.

Commitment to Quality Service

J Personnel Qualifications and Experience

David S. McGuire, CPA, CITP (Continued)
Accounting and Audit Principal

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

Commitment to Quality Service
I Personnel  Qualifications and Experience	
David F. Haughton, CPA
Accounting and Audit Manager - 27 years

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

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

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

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

Counties:
St. Lucie County

Municipalities: City of Fort Pierce City of Stuart

Commitment to Quality Service
I Personnel  Qualifications and Experience	
David F. Haughton, CPA (Continued)
Accounting and Audit Manager

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

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

Commitment to Quality Service
I   Personnel Qualifications and Experience	
Matthew Gonano, CPA
Senior Staff Accountant - 7 years

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

Professional Affiliations/Community Service

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

Professional Experience

Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.
Performed   audits   of   nonprofit   and governmental  organizations	in accordance with Governmental Accounting Auditing Standards (GAAS)
Performed Single Audits of nonprofit organizations in accordance with 0MB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations.

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

Commitment to Quality Service

/ Personnel Qualifications and Experience

Paul Daly
Staff Accountant - 6 years

Education
Florida Atlantic University, B.S. - Accounting

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

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

Commitment to Quality Service

Personnel Qualifications and Experience

Melissa Arnold
Senior Staff Accountant - 4 years

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

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

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

Commitment to Quality Service
I   Personnel  Qualifications and Experience	
Bryan Snyder
Staff Accountant - 3 years

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

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

Continuing Professional Education
Mr. Snyder participates in numerous continuing education courses and plans on working to acquire his CPA certificate.

Commitment to Quality Service
I   Personnel  Qualifications and Experience	
Maritza Ahrens
Staff Accountant - 2 years

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

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

Continuing Professional Education
Ms. Ahrens participates in numerous continuing education courses and plans on acquiring her CPA.

Commitment to Quality Service
I Personnel  Qualifications and Experience	
Jonathan Herman
Senior Staff Accountant - 4 years

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

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

Continuing Professional Education
Working to study to take the Certified Public Accounting (CPA) exam.

Commitment to Quality Service

j Personnel Qualifications and Experience

Sean Stanton
Staff Accountant

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

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

Continuing Professional Education
Mr. Stanton is working towards passing the CPA exam.

Commitment to Quality Service
I Personnel Qualifications and Experience	
Brianne Davies
Staff Accountant

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

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

Commitment to Quality Service

j Personnel Qualifications and Experience

Taylor Nuccio
Staff Accountant

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

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

BAGGETT
REUTIMANN
& ASSOCIATES,  CPAS, PA

Judson  B,  Baggett
MBA, CPA, CVA, Portnor
Mord Reutimonn
CPA, Portner

rt 6815 Dairy Rood
Zephyrhills, FL 33542
j   (813) 788-2155
(813) 782-8606

System  Review Report

To the Directors	November 2, 2016
Berger, Toombs, Elam, Gaines & Frank, CPAs Pl
and the Peer Review Committee of the Flodda Institute of Certified Public Accountants

We have reviewed the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs Pl (the firm), in effect for the year ended May 31, 2016. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants.   As a part of our peer review, we considered reviews by regulatory  entities, if appficable, in determining the nature and extent of our procedures. The firm is responsible for designing a system of quaHty control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control, and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in the standards at wvvw.aicpa.org/prsummary.

As required by the standards, engagements selected for review included engagements performed under Government Auditing Standards and audits of employee benefit plans.

In our opinion, the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs Pl in effect for the year ended May 31, 2016 has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with cleficfency(ies), or fail. Berger, Toombs, Elam, Gaines & Frank, CPAs Pl, has received a peer review rating of pass.

/.)."r9	+.·Ant ec',,-­
Baggett R utimann & Associates, CPAs, PA

FRONTERRA COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS

Annual Audit Services for Fiscal Year 2017, 2018, and 2019
St. Johns County, Florida

INSTRUCTIONS  TO PROPOSERS

SECTION 1. DUE DATE. Sealed proposals must be received no later than Monday, February 5, 2018, 5:00 p.m., at the offices of District Manager, located at 707 Orchid Drive, Suite 100, Naples, Florida 34102, telephone 239-269-1341. Proposals will be publicly opened at that time.

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

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

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

SECTION 5. SUBMISSION OF PROPOSAL. Submit one (1) electronic copy of the Proposal Documents, and other requested attachments at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title "Auditing Services
- Fronterra Community Development District" on the face of it.

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

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

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

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

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

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

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

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

Describe proposed staffing levels, including resumes with applicable certifications.

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

The lump sum cost of the provision of the services under the proposal, plus the lump sum cost of two (2) optional annual renewals.

SECTION 13. PROTESTS. In accordance with the District's Rules of Procedure, any protest regarding the Proposal Documents, must be filed in writing, at the offices of receipt of the District Manager, within seventy-two (72) calendar hours (excluding Saturday, Sunday, and state holidays) after the receipt of the Proposal Documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturday, Sunday, and state holidays) after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to the aforesaid Proposal Documents.

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

FRONTERRA CDD
AUDITOR SELECTION EVALUATION CRITERIA (WITH PRICE)

Ability of Personnel.	(20 Points)

This includes the geographic locations of the firm's headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.

Proposer's  Experience.	(20 Points)

This includes past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other community development districts in other contracts; character, integrity, reputation, of respondent, etc.

Understanding of Scope of Work.	(20 Points)

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

Ability to Furnish the Required Services.	(20 Points)

Extent to which the proposal demonstrates the adequacy of Proposer's financial resources and stability as a business entity necessary to complete the services required.

5	Price.	(20 Points)

Points will be awarded based upon the lowest total bid for rendering the services and the reasonableness of the proposal.

FRONTERRA COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS
District Auditing Services for Fiscal Year 2017
Collier County, Florida

INSTRUCTIONS  TO PROPOSERS

SECTION 1. DUE DATE. Sealed proposals must be received no later  than  Monday, February 5, 2018, at 5:00 p.m., at the offices of the District Manager, located at 707 Orchid Drive, Suite 100, Naples, Florida 34102, telephone 239-269-1341. Proposals will be publicly opened at that time.

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

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

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

SECTION 5. SUBMISSION OF PROPOSAL. Submit one (1) electronic copy of the Proposal Documents, and other requested attachments at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title "Auditing Services - Fronterra Community Development District" on the face of it.

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

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

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

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

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

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

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

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

Describe proposed staffing levels, including resumes with applicable certifications.

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

The lump sum cost of the provision of the services under the proposal, plus the lump sum cost of two (2) optional annual renewals.

SECTION 13. PROTESTS. In accordance with the District's Rules of Procedure, any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) calendar hours (excluding Saturday, Sunday, and state holidays) after the receipt of the Proposal Documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturday, Sunday, and state holidays) after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to the aforesaid Proposal Documents.

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

AUDITOR SELECTION EVALUATION CRITERIA (WITH PRICE)

Ability of Personnel	(20 Points)

This includes the geographic locations of the firm's headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.

Proposer's Experience.	(20 Points)

This includes past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other community development districts in other contracts; character, integrity, reputation, ofrespondent, etc.

Understanding of Scope of Work.

(20 Points)

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

Ability to Furnish the Required Services.	(20 Points)

Extent to which the proposal demonstrates the adequacy of Proposer's financial resources and stability as a business entity necessary to complete the services required.

Price.	(20 Points)

Points will be awarded based upon the lowest total bid for rendering the services and the reasonableness of the proposal.

EXHIBIT 2

FRONTERRA COMMUNITY DEVELOPMENT DISTRICT
Suite 100, 707 Orchid Drive
Naples, FL 34102

4
5
6	MINUTES OF MEETING
7
Board of Supervisors Meeting
Thursday, November 30, 2017, 1:34 p.m.
2600 Golden Gate Parkway
Naples, FL 34105
12
13	Present and constituting a quorum were:
14
Brian Goguen	Board Member
John English	Board Member
Jaime Lopez	Board Member 18
19	Absent was:
20
Mike Levak	Board Member
David Genson	Board Member 23
24	Also present were:
25
Russ Weyer	District Manager, Real Estate Econometrics, Inc.
Dave Robson	District Engineer, Johnson Engineering, Inc.
Mallory Clancy	District Engineer, Johnson Engineering, Inc.
Lindsay Whalen (by phone)	District Counsel, Hopping Green & Sams, P.A. 30
31	AUDIT COMMITTEE MEETING OF THE FRONTERRA CDD
32
33
34	FIRST ORDER OF BUSINESS	Call to Order and Roll Call
35
Mr. Weyer called the meeting to order and proceeded with the roll call. The members in
attendance  are  as outlined above.	Mr. Weyer noted that the meeting was advertised
appropriately. 39
40	SECOND ORDER OF BUSINESS	Public Comments
41
Mr. Weyer noted that the Florida Statutes require that there be an opportunity for Public
Comment. 44
45	There were no public comments

1	THIRD ORDER OF BUSINESS	Audit Firm Criteria
2
3	1.	Consideration of Audit Firm RFP Advertisement and Selection Criteria.
4
Mr. Weyer noted that the criteria package was previously sent out the Board for

On MOTION by Mr. Goguen and seconded by Mr. Lopez with all in favor, the Board of Supervisors of the Fronterra Community Development District approved the Audit Firm RFP Advertisement and Selection Criteria package.

consideration. There was no Board Discussion 7
8
9
10
11
12
13	FOURTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Lopez and seconded by Mr. Goguen with all in favor, the meeting of the Board of Supervisors of the Fronterra Community Development District was adjourned.

14
15
16
17
18
19	REGULAR MEETING OF THE FRONTERRA CDD BOARD OF SUPERVISORS
20
21
22	FIRST ORDER OF BUSINESS	Call to Order and Roll Call
23
Mr. Weyer called the meeting to order and proceeded with the roll call. The members in
attendance  are  as outlined above.	Mr. Weyer noted that the meeting was advertised
appropriately. 27
28
29	SECOND ORDER OF BUSINESS	Public Comments
30
Mr. Weyer noted that the Florida Statutes require that there be an opportunity for Public
Comment. 33
34	There were no public comments 35
36	THIRD ORDER OF BUSINESS	General District Items
37
2.	Consideration of the Resolution 2017-39 relating to the Designation of Officers for the
District and Providing for an Effective Date.
40
Mr. Weyer noted that the District did not have the opportunity to consider this designation
prior to the fiscal year end and that the officers and supervisors stay the same as last year.
Ms. Whaley noted that the resolution numbers still have the 2017 date and we are now in
a new fiscal year so those could be changed to reflect the new fiscal year. Mr. Weyer said
that he has seen districts use either date and the Board decided to keep the dates of all
resolutions within the calendar year they are considered and approved.

On MOTION by Mr. Goguen with correct spelling of Mr. Lopez name and seconded by Mr. Lopez with all in favor, the Board of Supervisors of the Fronterra Community Development District approved Resolution 2017-39 relating to the Designation of Officers for the District and Providing for an Effective Date.

1
2
3
4
5
6
3.	Consideration of the Resolution 2017-40 Adopting the FY 2017-2018 Meeting
Schedule.
9
Mr. Weyer said that he maintained the same day and time each month as the previous fiscal
year schedule. He pointed out that the date in March should be the 15th, not the 22nd and
that change along with changing the 1 to a 2 in front of the year are correct in the original

On MOTION by Mr. Goguen with correct March date change and seconded by Mr. English with all in favor, the Board of Supervisors of the Fronterra Community Development District approved Resolution 2017-40 relating to the Designation of Officers for the District and Providing for an Effective Date.

that is to be signed for the files. 14
15
16
17
18
19
20
21	FOURTH ORDER OF BUSINESS	Administrative Matters
22
23	4.	Consideration of the June 6, 2017 Regular Meeting Minutes.
24

On MOTION by Mr. Goguen and seconded by Mr. Lopez with all in favor, the Board of Supervisors of the Fronterra Community Development District approved the minutes of the August 8, 2017 Fronterra Community Development District Regular Meeting.

25	There was no Board Discussion. 26
27
28
29
30
5.	Ratification of the Cost Share Agreement Regarding Construction and Operations
and Maintenance Relative to the Commercial Parcel.
33
Ms. Whalen explained that the Board at their last meeting approved this document in form
and this document is in its final form. The only substantive change to the document is that
the operations and maintenance percentage due in perpetuity has been changed to one lump
sum payment and the payments were discounted to determine the lump sum payment. 38

On MOTION by Mr. Goguen and seconded by Mr. Lopez with all in favor, the Board of Supervisors of the Fronterra Community Development District ratified the Cost Share Agreement Regarding Construction and Operations and Maintenance relative to the Commercial Parcel.

39	There was no further Board Discussion. 40
41
42
43
44
45

6.	Ratification of the Cost Share Agreement Regarding Construction and Operations
and Maintenance Relative to the Commercial Parcel.
3
Ms. Whaley stated that this document essentially goes hand in hand with the previously
approved cost share agreement and provides for a drainage maintenance access easement
over the shared access tract and allows for the commercial property owner and its assigns
to have access to their property over District infrastructure. This document needs to be

On MOTION by Mr. Goguen and seconded by Mr. English with all in favor, the Board of Supervisors of the Fronterra Community Development District ratified the Declaration of Easements Relative to the Commercial Parcel in substantial form.

approved in substantial form and have the Chairman sign off when it is in final form. 9
10
11
12
13
14
15	FIFTH ORDER OF BUSINESS	Organizational Matters
16
17	There were no organizational matters to be considered. 18
19
SIXTH ORDER OF BUSINESS	Construction-Related
Matters
22
Mr. Robson noted that Mallory Clancy will be attending District meetings from here on out
along with David until his eminent retirement at the end of February so that she will be up
to date when taking over for David. He noted that the District will only be charged for one
engineer during this transition period. 27
On construction related matters, Mr. Robson said that we are up to draw 5 for Jensen
Underground and draw 3 for Earthtech. He has shared with the developer team the line items
for District costs and the developer costs so that the process is working. 31
32	Mr. English said that construction is proceeding as per schedule. 33

On MOTION by Mr. Genson and seconded by Mr. English, with all in favor, the Board of Supervisors of the Fronterra Community Development District accepted in substantial final form and authorizing the Chair to approve any final changes the Cost Share Agreement with BC Naples Investments LLC.

34	There was no further discussion. 35
36
37
38
39
40
41
42

1	SEVENTH ORDER OF BUSINESS	Budgetary Matters
2
3	3.	Consideration of the October 2017 Financial Statements.
4
5	Mr. Weyer presented the District financial statements through October, 2017 along with the
6	September 2017 financials since that was the District’s fiscal year end.  He said that the
District is in good shape financially and that the District will need to have an audit performed
for last fiscal year since the bond issue pushed the financial amount to over the audit
threshold of $100,000. 10
Mr. Weyer then asked Ms. Whaley when the interlocal agreement documents for the District
maintenance items that will be performed by the Fronterra Homeowners Association be
ready. Ms. Whaley has been on hold for these documents waiting for the Developer to direct
legal counsel to proceed. Mr. Goguen noted that the first residents will most likely be
moving into their units in February so we should begin preparation of those documents for
the next Board meeting. 17

On MOTION by Mr. Lopez and seconded by Mr. English, with all in favor, the Board of Supervisors of the Fronterra Community Development District accepted the District financial statements through October 31, 2017.

18	There was no further discussion. 19
20
21
22
23
24
25	EIGHTH ORDER OF BUSINESS	Financing Matters
26
27	There were no financing matters to be considered. 28
29
30	NINTH ORDER OF BUSINESS	Staff Reports
31
32	6.	Staff Reports
33
34	A.	Manager’s Report –
35
Mr. Weyer said that the website is now active and pretty basic. He stepped through
the website with the Board. 38
Mr. Goguen asked Mr. Weyer if he had reviewed the sales contract and that the
District is being properly represented.  Mr. Weyer said he had not.  Mr. Goguen
said he would get a copy for him to review. 42
43	Mr. Weyer had nothing further to report. 44
45

1	B.	Attorney’s Report –
2
3	Ms. Whaley had nothing further to report. 4
Mr. English asked about the easement document under section 6.4 in amendments
that the Southwest Florida Water Management District should be removed as a sign
off of any amendments. 8
9	C.	Interim Engineer’s Report –
10
11	Mr. Dobson had nothing further to report. 12
13
14	NINTH ORDER OF BUSINESS	Supervisors’ Requests
15
16		There were no supervisors’ requests. 17	.
18
19	TENTH ORDER OF BUSINES	Public Comments
20
21	There were no public comments. 22
23
24	ELEVENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. English and seconded by Mr. Goguen with all in favor, the meeting of the Board of Supervisors of the Fronterra Community Development District was adjourned.

25
26
27
28
29
30
31
32	 		 		
33	Secretary/Assistant Secretary	Chairperson/Vice-Chairperson	
34			
35			
36	 		 		
37	Print Name	Print Name	

EXHIBIT 3

AGREEMENT BETWEEN THE FRONTERRA COMMUNITY DEVELOPMENT DISTRICT
AND FRONTERRA PROPERTY OWNERS’ ASSOCIATION, INC.,
FOR FACILITY MANAGEMENT, OPERATION, AND MAINTENANCE SERVICES

THIS AGREEMENT (the “Agreement”) is made and entered into this day of
 	, 2018, by and between:

Fronterra Community Development District, a local unit of special purpose government established pursuant to Chapter 190, Florida Statutes, whose address is, 707 Orchid Drive, Suite 100, Naples, Florida 34102 (the “District”); and

Fronterra Property Owners’ Association, Inc., a Florida not-for-profit  corporation, whose address is 2020 Salzedo Street, Suite 200, Coral Gables, Florida 33134 (the “Association”).

RECITALS

WHEREAS, the District is a local unit of special-purpose government established,  pursuant to the Uniform Community Development District Act of 1980, as codified in Chapter 190, Florida Statutes (“Act”), by ordinance of the Board of County Commissioners in and for Collier County, Florida; and

WHEREAS, pursuant to the Act, the District is authorized to finance, fund, plan, establish, acquire, construct or reconstruct, enlarge and extend, equip, operate, and maintain systems, facilities and infrastructure in conjunction with the development of lands within the District; and

WHEREAS, the District presently owns and is continuing to construct and/or acquire various systems, facilities and infrastructure including, but not limited to, entry and landscape areas, stormwater management facilities, and preserve areas as identified in the attached Exhibit A and as graphically depicted in the attached Composite Exhibit B (hereinafter, the “District Property”) requiring inspection, operation and/or maintenance services for which the District desires to retain an independent contractor; and

WHEREAS, the Association is a Florida not-for-profit corporation owning, operating and maintaining various improvements and facilities for the community that the District serves; and

WHEREAS, for ease of administration, potential cost savings to property owners and residents, and the benefits of full time on-site inspection, operation and maintenance personnel, the District desires to contract with the Association to manage and maintain the District Property; and

WHEREAS, the Association represents that it is qualified, through its officers, employees, contractors and affiliates, to manage and maintain the District Property and desires to contract with the District to do so in accordance with the terms of this Agreement; and

WHEREAS, the Association and the District have a mutual obligation to the District’s property owners and residents to provide for the proper and efficient operation and maintenance of the infrastructure within the District, and the parties accordingly agree that this mutual obligation is sufficient consideration to induce the other party to enter into this Agreement.

NOW, THEREFORE, in consideration of the recitals, agreements, and mutual covenants contained herein, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged by the parties, the parties agree as follows:

SECTION 1. RECITALS.  The recitals so stated are true and correct and by this reference  are incorporated into and form a material part of this Agreement.

SECTION 2.	ASSOCIATION’S OBLIGATION.

General duties. The Association shall be responsible for providing, or causing to be provided, the management, operation, and maintenance services in an efficient, lawful and satisfactory manner. All work shall be performed in a neat and professional manner reasonably acceptable to the District and shall be in accordance with industry standards. The Association will act in a fiduciary capacity with respect to the protection and accounting of the District’s assets.

Inspection. The Association shall conduct regular inspections of all District Property and report any irregularities to the District Manager, or its designated representative, and shall correct any irregularities in accordance with the terms of this Agreement.

Repair and Maintenance. The Association shall make, or cause to be made, such routine repair work or normal maintenance to the District Property as may be required for the operation or physical protection of the District Property, or as required under applicable government permits. The Association, in consultation with the District Engineer, shall promptly cause emergency repairs to be made when such repairs are necessary for the preservation and safety of persons and/or property, or when the repairs are required to be made to avoid the suspension of any service of the District. The Association shall immediately notify the District Engineer and District Manager, or a designated representative, concerning the need for emergency repairs.

Investigation and Report of Accidents/Claims. The Association shall promptly investigate and provide a full written report to the District Manager as to all

accidents or claims for damage relating to the management, operation, and maintenance of the District Property. Such report shall at a minimum include a description of any damage or destruction of property and the estimated cost of repair. The Association shall cooperate and make any and all reports required by any insurance company or the District in connection with any accident or claim. The Association shall not file any claims with the District’s insurance company without the prior consent of the District’s Board of Supervisors.

Compliance with Government Permits, Rules, Regulations, Requirements, and Orders. The Association shall take such action as is necessary to comply  promptly with any and all permits, rules, regulations, requirements, and orders affecting the District Property placed thereon by any governmental authority having jurisdiction. At the request of the District, the Association shall prepare  for execution and filing by the District any forms, reports or returns which may be required by law in connection with the ownership, maintenance and operation of the District Property.

The Association shall immediately notify the District Manager and District Counsel in writing of all such requirements and orders, or other contact made with the Association relative to the District Property by any such governmental authority having jurisdiction. The Association shall specifically indemnify the District for any penalties, judgments, or orders levied or imposed against the District for failure to comply with any governmental permits, rules, regulations, requirements, and orders during the term of this Agreement.

Adherence to District Rules, Regulations and Policies. The Association’s personnel shall be familiar with all District policies and procedures and shall ensure that all persons using the District Property, including maintenance and repair contractors, are informed with respect to the rules, regulations and notices as may be promulgated by the District from time to time, and ensure that said persons conform therewith. Association assures the District that all third parties will be dealt with at arm’s length, and that the District’s interest will be best served at all times.

Care of the Property. The Association shall use all due care to protect the property of the District, its residents and landowners from damage by the Association, its employees or contractors. The Association agrees to promptly repair any damage resulting from its activities and work and to notify the District of the occurrence of such damage within twenty-four (24) hours.

Staffing and Billing. The Association shall be solely responsible for the staffing, budgeting, financing, billing and collection of fees, assessments, service charges,

etc., necessary to perform the management, operation, and maintenance responsibilities set forth in this Agreement.

Liens and Claims. The Association shall promptly and properly pay for all contractors retained, labor employed, materials purchased, and equipment hired by it to perform under this Agreement. The Association shall keep the District Property free from any materialmen’s or mechanic’s liens and claims or notices in respect to such liens and claims, which arise by reason of the Association’s performance under this Agreement, and the Association shall immediately discharge any such claim or lien.

SECTION 3. COMPENSATION. The District shall pay the Association the sum of Ten Dollars ($10.00) per year for the provision of management, operation, and maintenance services pursuant to the terms of this Agreement. The Association shall not be entitled, for any reason, to reimbursement or refund of any funds expended in the performance of its obligations under this Agreement.

SECTION 4.	TERM.

The term of this Agreement shall commence as of the effective date of this Agreement and shall continue for a period of three (3) years unless otherwise terminated in accordance with this Agreement. Thereafter, this Agreement shall be automatically renewed for additional one (1) year periods unless either party provides at least sixty (60) days’ written notice of its intent to not renew the Agreement.

Notwithstanding the foregoing, the District shall have the right to immediately terminate this Agreement at any time due to Association’s failure to perform in accordance with the terms of this Agreement (including, but not limited to, the Association’s failure to manage, operate, or maintain the District Property at a level satisfactory to the District in its sole discretion), or upon thirty (30) days’ written notice without cause. The Association shall have the right to terminate  this Agreement upon sixty (60) days’ written notice without cause. In the event  of any termination, the Association and the District shall cooperate with one another to provide a smooth and orderly transition of responsibilities between the parties.

SECTION 5. INSURANCE. The Association  shall  maintain,  at  its  own  expense throughout the term of this Agreement, insurance coverage from a reputable insurance carrier, licensed to conduct business in the State of Florida, and such carrier shall have a Best's Insurance Reports rating of at least A-. All policies shall name the District, its staff, consultants and supervisors as additional insureds. Association shall provide the District a copy of the insurance policy, and any endorsements, prior to the commencement of the services contemplated under

this Agreement. District shall also receive thirty (30) days’ notice of cancelation of any such insurance policy. Policies shall have the following minimum levels of insurance:

Worker’s Compensation Insurance in accordance with the laws of the State of Florida.

Commercial General Liability Insurance covering the Association’s legal liability for bodily injuries, with limits of not less than $1,000,000 (one million dollars) combined single limit bodily injury and property damage liability.

Employer’s Liability Coverage with limits of at least $1,000,000 (one million dollars) per accident or disease.

Automobile Liability Insurance for bodily injuries in limits of not less than
$1,000,000 (one million dollars) combined single limit bodily injury and for property damage, providing coverage for any accident arising out of or resulting from the operation, maintenance, or use by the Association of any owned, non- owned, or hired automobiles, trailers, or other equipment required to be licensed.

SECTION 6.	INDEMNIFICATION.

The Association agrees to indemnify, defend and hold harmless the District and its officers, agents and employees from any and all liability, claims, actions, suits or demands by any person, corporation or other entity for injuries, death, property damage or harm of any nature, arising out of, or in connection with, the acts or omissions of the Association, or its officers, employees, and representatives, including litigation or any appellate proceedings with respect thereto.

The Association agrees to require that, by written contract, any contractor and subcontractors hired in connection with this Agreement indemnify, defend and hold harmless the District and its officers, agents and employees from any and all liability, claims, actions, suits or demands by any person, corporation or other entity for injuries, death, property damage or harm of any nature, arising out of, or in connection with, the acts or omissions of such contractors and subcontractors, including litigation or any appellate proceedings with respect thereto.

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

SECTION 7. RECOVERY OF COSTS AND FEES. In the event either the District or the Association are required to enforce this Agreement or any provision hereof by court proceedings or otherwise then, if prevailing, the District or the Association, as applicable, shall be entitled to recover from the other all fees and costs incurred, including but not limited to reasonable attorneys fees, paralegal fees and expert witness fees and costs incurred prior to or during any litigation or other dispute resolution and including fees incurred in appellate proceedings.

SECTION 8. LIMITATIONS ON GOVERNMENTAL  LIABILITY. Nothing in  this Agreement shall be deemed as a waiver of immunity or limits of liability of the District beyond any statutory limited waiver of immunity or limits of liability which may have been adopted by the Florida Legislature in Section 768.28, Florida Statutes, or other statute, and nothing in this Agreement shall inure to the benefit of any third party for the purpose of allowing any claim which would otherwise be barred under the Doctrine of Sovereign Immunity or by operation of law.

SECTION 9. ASSIGNMENT. Neither party may assign this Agreement without the prior written approval of the other.

SECTION 10. INDEPENDENT CONTRACTOR STATUS. In all matters relating to this Agreement, the Association shall be acting as an independent contractor. Neither the  Association nor employees of the Association, if there are any, are employees of the District under the meaning or application of any Federal or State Unemployment or Insurance Laws or Old Age Laws or otherwise. The Association agrees to assume all liabilities or obligations imposed by any one or more of such laws with respect to employees of the Association, if there are any, in the performance of this Agreement. The Association shall not have any authority to assume or create any obligation, express or implied, on behalf of the District and the Association shall have no authority to represent the District as an agent, employee, or in any other capacity, unless otherwise set forth in this Agreement.

SECTION 11. HEADINGS FOR CONVENIENCE ONLY. The descriptive headings in this Agreement are for convenience only and shall neither control nor affect the meaning or construction of any of the provisions of this Agreement.

SECTION 12. AGREEMENT. This instrument shall constitute the final and complete expression of this Agreement between the District and the Association relating to the subject matter of this Agreement.

SECTION 13.  AMENDMENTS.   Amendments to and waivers of the provisions contained   in this Agreement may be made only by an instrument in writing which is executed by both the District and the Association.

SECTION 14. AUTHORIZATION. The execution of this Agreement has been  duly  authorized by the appropriate body or official of the District and the Association, both the District and the Association have complied with all the requirements of law, and both the District

and the Association have full power and authority to comply with the terms and provisions of this instrument.

SECTION 15. NOTICES. All notices, requests, consents and other communications under this Agreement (“Notices”) shall be in writing and shall be delivered, mailed by First Class Mail, postage prepaid, or overnight delivery service, to the parties, as follows:

If  to the District:	Fronterra Community Development District
707 Orchid Drive, Suite 100
Naples, Florida 34102 Attn: Russ Weyer

With a copy to:	Hopping Green & Sams, P.A.
119 South Monroe Suite 300
Tallahassee, Florida 32301 Attn: District Counsel

If to the Association:	Fronterra Property Owners’
Association, Inc.
2020 Salzedo Street, Suite 200 Coral Gables, Florida 33134 Attn: Hal Eisenacher

Except as otherwise provided in this Agreement, any Notice shall be deemed received only upon actual delivery at the address set forth above. Notices delivered after 5:00 p.m. (at the place of delivery) or on a non-business day, shall be deemed received on the next business day. If any time for giving Notice contained in this Agreement would otherwise expire on a non- business day, the Notice period shall be extended to the next succeeding business day.  Saturdays, Sundays, and legal holidays recognized by the United States government shall not be regarded as business days. Counsel for the District and counsel for the Association may deliver Notice on behalf of the District and the Association. Any party or other person to whom Notices are to be sent or copied may notify the other parties and addressees of any change in name or address to which Notices shall be sent by providing the same on five (5) days written notice to the parties and addressees set forth herein.

SECTION 16.   THIRD  PARTY  BENEFICIARIES.   This Agreement is solely for the benefit   of the District and the Association and no right or cause of action shall accrue upon or by reason, to or for the benefit of any third party not a formal party to this Agreement. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the District and the Association any right, remedy, or claim under or by reason of this Agreement or any of the provisions or conditions of this Agreement; and all of the provisions, representations, covenants, and conditions contained in this Agreement shall inure to

the sole benefit of and shall be binding upon the District and the Association and their respective representatives, successors, and assigns.

SECTION 17. CONTROLLING LAW; VENUE. This  Agreement  and  the  provisions contained in this Agreement shall be construed, interpreted, and controlled according to the laws of the State of Florida. Venue shall be in Collier County, Florida.

SECTION 18.	PUBLIC RECORDS.

The Association understands and agrees that all documents of any kind provided to the District in connection with this Agreement may be public records and shall be treated as such in accordance with Florida law.

As such, the parties shall comply with any applicable laws regarding public records, including but not limited to the provisions of Section 119.0701, Florida Statutes, the terms of which are incorporated herein. Among other requirements, the Association must:

Keep and maintain public records required by the District to perform the services;

Upon request from the District’s custodian of public records, provide the District with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes, or as otherwise provided by law;

Ensure that public records that 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 completion of the Agreement if the Association does not transfer the records to the District; and

Upon completion of this Agreement, transfer, at no cost, to the District all public records in possession of the Association or keep and maintain public records required by the District to perform the service. If the Association transfers all public records to the District upon completion of this Agreement, the Association shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If the Association keeps and maintains public records upon completion of the Agreement, the Association shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the District, upon request from the District’s

custodian of public records, in a format that is compatible with the information technology systems of the District.

IF THE ASSOCIATION HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE ASSOCIATION’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS, RUSS WEYER, C/O REAL ESTATE ECONOMETRICS, INC., AT 707 ORCHID DRIVE, SUITE 100, NAPLES, FLORIDA 34102, (239) 269-1341, OR RWEYER@REE-I.COM.

SECTION 19. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Agreement shall not affect the validity or enforceability of the remaining portions of this Agreement, or any part of this Agreement not held to be invalid or unenforceable.

SECTION 20. ARM’S  LENGTH  TRANSACTION.  This  Agreement  has  been  negotiated fully between the District and the Association as an arm's length transaction. The District and  the Association participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, the parties are each deemed to have drafted, chosen, and selected the language, and any doubtful language will not be interpreted or construed against any party.

[SIGNATURES ON NEXT PAGE]

IN WITNESS WHEREOF, the parties execute this Agreement the day and year first written
above.

Attest:	FRONTERRA COMMUNITY DEVELOPMENT DISTRICT

 	

Secretary

Chairman, Board of Supervisors

FRONTERRA PROPERTY OWNERS’ ASSOCIATION, INC.

(Signature of Witness)

By:_	 Its: 	

(Print Name of Witness)

Exhibit A: Description of the District Property
Composite Exhibit B: Graphic Depiction of the District Property

EXHIBIT A

DESCRIPTION OF THE DISTRICT PROPERTY

Landscaping at development entry and along landscape buffers

Irrigation infrastructure at development entry, along landscape buffers, and connecting to ponds

Stormwater management facilities

Preserves

COMPOSITE EXHIBIT B

GRAPHIC DEPICTION OF THE DISTRICT PROPERTY

Map of On-Site District Property

Map of Off-Site District Property

EXHIBIT 4

Prepared by:
Matthew L. Grabinski, Esq . COLEMAN, YOVANOVICH & KOESTER, P.A.
4001 Tamiami Trail North Suite #300
Naples, Florida 34103
239-435-3535

INSTR 5488867 OR 5462 PG 1116 RECORDED 12/27/20171.13 PM PAGES4
DWIGHT E. BROCK, CLERK OF THE CIRCUIT COURT COLLIER COUNTY FLORIDA
DOC@.70 $0 70  REC $35.50

After Recording Return To:
Brad Stockham
Collier Insurance Agency, LLC 2600 Golden Gate Parkway Naples, Florida 34105
239-262-2600

Parcel ID#	OD l.f '200005'"

Consideration: $0.00

Documentary Stamps Tax Due Upon Recording: $0.70

[NOTE TO CLERK: THE LANDS CONVEYED HEREBY ARE NOT ENCUMBERED BY A MORTGAGE, AND ARE CONVEYED AS A GIFT TO THE GRANTEE, FOR NO CONSIDERATION. THEREFORE, 0.70 OF DOCUMENTARY STAMP IS BEING PAID IN CONJUNCTION WITH RECORDING THIS DEED.]

SPECIAL WARRANTY DEED

THIS SPECIAL WARRANTY DEED, executed as of the 20TH day of December, 2017, by CCC Fronterra, LLC, a Florida limited liability company (collectively, "Grantor"), whose mailing address is 2020 Salzedo Street, Suite 200, Coral Gables, FL 33134 and the Fronterra Community Development District, a local unit of special-purpose government established
pursuant to Chapter 190, Florida Statutes, and located entirely within Collier County, Florida (the	"Grantee"),	whose	mailing	address	is

I	I

2..(,o(J   6,-oc_t)(illl     (r-4;--e    f A-  f lU,J.t\	A/AP'-€$	?'110 r .
 	
WITNESSETH, that the Grantor, for and in consideration of the sum of $10.00, in hand paid by the Grantee, the receipt and sufficiency whereof is hereby acknowledged, does hereby grant, bargain and sell to the Grantee forever, all the right, title, interest, claim and demand that the Grantor has in and to the following described lot, piece or parcel of land, situate, lying and being in the County of Collier, State of Florida (the "Property"):

SEE EXHIBIT A, ATTACHED HERETO

TO HAVE AND TO HOLD the same unto Grantee in fee simple,

SUBJECT TO: Easements, covenants, reservations, restrictions and limitations of record, none of which shall be deemed to be re-imposed by this instrument;
TOGETHER with all the tenements, hereditaments and appurtenances thereto belonging or in anywise appertaining.

AND the Grantor hereby covenants with said Grantee that the Grantor is lawfully seized of said land in fee simple; that the Grantor has good right and lawful authority to sell and convey said land; and hereby warrants the title to said land and will defend the same against the lawful claims of all persons or entities whomsoever claiming by, through or under Grantor, Grantor further warrants that taxes for 2017 have been paid.

J.v	

IN WITNESS WHEREOF, the Grantor has signed these presents to be effective the day and year first written above.

WITNESSES:

GRANTOR:

Print Name:

, J SJl-HL	v,f-ra

CCC FRONTERRA, LLC, A FLORIDA LIMITED LIABILITY COMPANY

µ	
Print Name: !1/ntbn D'1rdv1 I

By :	 	    	
Print Name: t}a Ybld E f enacher 
Title:	V

STATE OF FLORIDA
coUNTYOF Mtma 

,· T>ad-t

The foregoing instrument was ac	owledged before qi; this.Li_ day	of	Mtmt:Je;r 
2017,   by	f	J	l	("	, as	\/  I'	of   CCC
Fronterra,  LLC, a Florida limited  liability company,  on behalf of the company,  who is personall}'.'.
known to me or who has produced 	as identification.

[NOTARY SEAL]

>ii_
NOTARY PUBLIC

..-:r, ·f.f t,.. Bonded lhru Notary Pubic UnderWrilefS

W;6,·W	EXPIRES: June 12, 2021

LISS ETTEVI ERA

,ti•t•-""""·'••-..

f•:•·· ·\4 MY COMMISSION# GG 072508

Print Name: L.JSJ-t:-,/k		VJ{Y/A
My Commission Expires: {;  . f 2 • 2/

3

I

EXHIBIT A

FRONTERRA OFF-SITE MITIGATION PARCEL

A PARCEL OF LAND LOCATED IN THE WEST 3/4 OF THE SOUTHWEST 1/4 OF THE SOUTHEAST 1/4 OF SECTION 26, TOWNSHIP 46 SOUTH, RANGE 28 EAST, COLLIER COUNTY, FLORIDA, BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS:
COMMENCING AT THE SOUTH QUARTER CORNER OF SECTION 26, TOWNSHIP 46 SOUTH, RANGE 28 EAST, COLLIER COUNTRY, FLORIDA; THENCE RUN N01°09'15"W ALONG THE WEST LINE OF THE SOUTHEAST QUARTER OF SAID SECTION 26 FOR A DISTANCE OF 30.00 FEET TO A POINT ON THE NORTH RIGHT-OF-WAY LINE OF PEPPER ROAD, A 60 FOOT WIDE PUBLIC RIGHT-OF-WAY; THENCE RUN N88°51'15"E ALONG THE NORTH RIGHT-OF-WAY LINE OF SAID PEPPER ROAD FOR A DISTANCE OF 90.86 FEET, TO THE POINT OF BEGINNING OF THE PARCEL HEREIN DESCRIBED, THE SAME BEING THE BEGINNING OF A NON-TANGENTIAL CIRCULAR CURVE; THENCE ALONG SAID CURVE TO THE RIGHT, HAVING A RADIUS OF 157.97 FEET, AT A BEARING OF N30°16'09"E THEREFROM, THROUGH A CENTRAL ANGLE OF 62°51'34" AND BEING SUBTENDED BY A CHORD OF 164.74 FEET AT A BEARING OF N28°18'04"W, FOR AN ARC LENGTH OF 173.30 FEET; THENCE RUN N0l0  05'30"W FOR A DISTANCE OF
123.74 FEET; THENCE RUN N88°51'15"E FOR A DISTANCE OF 228.66 FEET; THENCE RUN S01°08'45"E FOR A DISTANCE OF 270.33 FEET TO A POINT ON THE NORTH RJGHT-OF­ WAY LINE OF SAID PEPPER ROAD; THENCE RUN S88°51'15"W ALONG THE NORTH RIGHT-OF-WAY LINE OF SAID PEPPER ROAD FOR A DISTANCE OF 153.59 FEET, TO THE POINT OF BEGINNING OF THE PARCEL HEREIN DESCRIBED.

4

** **
* 'fi	*
**** *

OWNER'S POLICY OF TITLE INSURANCE
(with Florida Modifications)

Policy Number QXFL-08628 701 File Number: CIA 17-005
Issued by Old Republic National Title Insurance Company
Any notice of claim and any other notice or statement in writing required to be given to the Company under this Policy must be given to the Company at the address shown in Section 18 of the Conditions.
COVERED RISKS
SUBJECT TO THE EXCLUSIONS FROM COVERAGE, THE EXCEPTIONS FROM COVERAGE CONTAINED IN

SCHEDULE B, AND THE CONDITIONS, OLD REPUBLIC NATIONAL TITLE INSURANCE COMPANY, a Florida corporation (the "Company") insures, as of Date of Policy, against loss or damage, not exceeding the Amount of Insurance, sustained or incurred by the Insured by reason of:
Title being vested other than as stated in Schedule A.
Any defect in or lien or encumbrance on the Title. This Covered Risk includes but is not limited to insuranceagainst loss from
A defect in the Title caused by
forgery, fraud, undue influence, duress. incompetency, incapacity, or impersonation;
failure of any person or Entity to have authorized a transfer or conveyance;
a document affecting Title not properly created, executed, witnessed, sealed, acknowledged, notarized, or delivered;
failure to perform those acts necessary to create a document by electronic means authorized by law ;
a document executed under a falsified, expired, or otherwise invalid power of attorney;
a document not properly filed. recorded, or indexed in the Public Records including failure to perform those acts by electronic means authorized by law; or
a defective judicial or administrative proceeding.
The lien of real estate taxes or assessments imposed on the Title by a governmental authority due or payable, but unpaid.
Any encroachment, encumbrance, violation, variation, or adverse circumstance affecting the Title that would be disclosed by an accurate and complete land survey of the Land. The term "encroachment" includes encroachments of existing improvements located on the Land onto adjoining land, and encroachments onto the Land of existing improvements located on adjoining land.
Unmarketable Title.
No right of access to and from the Land.

The violation or enforcement of any law, ordinance, permit, or governmental regulation (including those relating to building and zoning) restricting, regulating, prohibiting, or relating to
the occupancy, use. or enjoyment of the Land;
the character, dimensions, or location of any improvement erected on the Land;
the subdivision of land; or
environmental protection
if a notice, describing any part of the Land, is recorded in the Public Records setting forth the violation or intention to enforce. but only to the extent of the violation or enforcement referred to in that notice.

In Witness Whereof. OLD REPUBLIC NATIONAL TITLE INSURANCE COMPANY, has caused this policy to be signed and sealed as of Date of Policy shown in Schedule A, the policy to become valid when countersigned by an authorized signatory of the Company.
Policy Issuer:

Countersigned:

COLLIER INSURANCE AGENCY LLC 2600 GOLDEN GATE PARKWAY NAPLES, FL 34105

PHONE: (239) 262-2600

OLD REPUBLIC NATIONAL TITLE INSURANCE COMPANY
A Stock Company
400 Second Avenue South, Minneapolis, Minnesota 55401
(612) 371-1111

ORT Fann 4309 FL
ALTA Owners Policy ofT1tle Insurance 6-17-06 lwith Florida Modif1cat1onsl

By
Attest	uJA.

President

Secretary

An enforcement action based on the exercise of a governmental police power not covered by Covered Risk 5 if a notice of the enforcement action, describing any part of the Land, is recorded in the Public Records, but only to the extent of the enforcement referred to in that notice.

The exercise of the rights of eminent domain if a notice of the exercise, describing any part of the Land, is recorded in the Public Records.

Any taking by a governmental body that has occurred and is binding on the rights of a purchaser for value without Knowledge.

Title being vested other than as stated in Schedule A or being defective

as a result of the avoidance in whole or in part, or from a court order providing an alternative remedy, of a transfer of all or any part of the title to or any interest in the Land occurring prior to the transaction vesting Title as shown in Schedule A because that prior transfer constituted a fraudulent or preferential transfer UQder federal bankruptcy, state insolvency, or similar creditors' rights laws; or
because the instrument of transfer vesting Title as shown in Schedule A constitutes a preferential transfer under federal bankruptcy, state insolvency, or similar creditors' rights laws by reason of the failure of its recording in the Public Records
to be timely, or
to impart notice of its existence to a purchaser for value or to a judgment or lien creditor.

Any defect in or lien or encumbrance on the Title or other matter included in Covered Risks 1 through 9 that has been created or attached or has been filed or recorded in the Public Records subsequent to Date of Policy and prior to the recording of the deed or other instrument of transfer in the Public Records that vests Title as shown in Schedule A.

The Company will also pay the costs, attorneys' fees, and expenses incurred in defense of any matter insured against by this Policy, but only to the extent provided in the Conditions.

EXCLUSIONS FROM COVERAGE

The following matters are expressly excluded from the coverage of this policy, and the Company will not pay loss or damage, costs, attorneys' fees. or expenses that arise by reason of:

(a) Any law, ordinance, permit. or governmental regulation (including those relating to building and zoning) restricting, regulating, prohibiting, or relating to

the occupancy, use, or enjoyment of the Land;
the character, dimensions, or location of any improvement erected on the Land;
the subdivision of land; or
environmental protection;

or the effect of any violation of these laws, ordinances, or governmental regulations. This Exclusion 1(a) does not modify or limit the coverage provided under Covered Risk 5.
(b) Any governmental police power. This Exclusion 1(b) does not modify or limit the coverage provided under Covered Risk 6.

Rights of eminent domain. This Exclusion does not modify or limit the coverage provided under Covered Risk 7 or 8.

Defects, liens, encumbrances, adverse claims, or other matters

not Known to the Company, not recorded in the Public Records at Date of Policy, but Known to the Insured Claimant and not disclosed in writing to the Company by the Insured Claimant prior to the date the Insured Claimant became an Insured under this policy;
resulting in no loss or damage to the Insured Claimant;
attaching or created subsequent to Date of Policy; or
resulting in loss or damage that would not have been sustained if the Insured Claimant had paid value for the Title.

Any claim, by reason of the operation of federal bankruptcy, state insolvency, or similar creditors' rights laws, that the transaction vesting the Title as shown in Schedule A, is

a fraudulent conveyance or fraudulent transfer; or
a preferential transfer for any reason not stated in Covered Risk 9 of this policy.

Any lien on the Title for real estate taxes or assessments imposed by governmental authority and created or attaching between Date of Policy and the date of recording of the deed or other instrument of transfer in the Public Records that vests Title as shown in Schedule A.

(a) created, suffered, assumed, or agreed to by the Insured Claimant;

ORT Form 4309 FL
ALTA Owners Policy of Ti tle Insurance6-17-06 {wrth FloridaModifications)
Pagel

DEFINITION OF TERMS
The following terms when used in this policy mean:

CONDITIONS

purchase, lease, or lend if there is a contractual condition requiring the delivery of marketable title.

(al "Amount of Insurance": The amount stated in Schedule A, as may be increased or decreased by endorsement to this policy, increased by Section B(bl. or decreased by Sections 10 and 11 of these Conditions. (bl "Date of Policy": The date designated as "Date of Policy" in Schedule A.
(cl "Entity": A corporation. partnership, trust. limited liability
company, or other similar legal entity.
(dl "Insured": The Insured named in Schedule A.
(il The term "Insured" also includes
(Al successors to the Title of the Insured by operation of law as distinguished from purchase, including heirs, devisees, survivors, personal representatives, or next of kin;
(Bl successors to an Insured by dissolution. merger, consolidation, distribution, or reorganization;
(Cl successors to an Insured by its conversion to another kind of Entity;
(Dl a grantee of an Insured under a deed delivered without payment of actual valuable consideration conveying the Title
(1l if the stock, shares, memberships, or other equity interests of the grantee are wholly-owned by the named Insured,
if the grantee wholly owns the named Insured,
if the grantee is wholly-owned by an affiliated Entity of the named Insured, provided the affiliated Entity and the named Insured are both wholly-owned by the same person or Entity, or
if the grantee is a trustee or beneficiary of a trust created by a written instrument established by the Insured named in Schedule A for estate planning purposes.
(ii) With regard to (Al. (Bl. (Cl. and (Dl reserving, however, all rights and defenses as to any successor that the Company would have had against any predecessor Insured.
(el "Insured Claimant": An Insured claiming loss or damage.
(fl "Knowledge" or "Known": Actual knowledge, not constructive knowledge or notice that may be imputed to an Insured by reason of the Public Records or any other records that impart constructive notice of matters affecting the Title.
(g) "Land": The land described in Schedule A, and affixed improvements that by law constitute real property. The term "Land" does not include any property beyond the lines of the area described in Schedule A, nor any right, title, interest. estate. or easement in abutting streets, roads, avenues, alleys, lanes, ways, or waterways, but this does not modify or limit the extent that a right of access to and from the Land is insured by this policy.
(hl "Mortgage": Mortgage, deed of trust. trust deed, or other security instrument, including one evidenced by electronic means authorized bylaw.
"Public Records": Records established under state statutes at Date of Policy for the purpose of imparting constructive notice of matters relating to real property to purchasers for value and without Knowledge. With respect to Covered Risk 5(d). "Public Records" shall also include environmental protection liens filed in the records of the clerk of the United States District Court for the district where the Land is located.
(j) "Title": The estate or interest described in Schedule A.
(kl "Unmarketable Title": Title affected by an alleged or apparent matter that would permit a prospective purchaser or lessee of the Title or lender on the Title to be released from the obligation to
ORT Form 4309 FL
ALTA Owners Policy of Title Insurance 6-17-06 lw,thFlorida Mod f cations)

CONTINUATION OF INSURANCE
The coverage of this policy shall continue in force as of Date of Policy in favor of an Insured, but only so long as the Insured retains an estate or interest in the Land, or holds an obligation secured by a purchase money Mortgage given by a purchaser from the Insured, or only so long as the Insured shall have liability by reason of warranties in any transfer or conveyance of the Title. This policy shall not continue in force in favor of any purchaser from the Insured of either (i) an estate or interest in the Land, or (ii) an obligation secured by a purchase money Mortgage given to the Insured.

NOTICE OF CLAIM TO BE GIVEN BY INSURED CLAIMANT The Insured shall notify the Company promptly in writing (il in case of any litigation as set forth in Section 5(a) of these Conditions, (ii) in case Knowledge shall come to an Insured hereunder of any claim of title or interest that is adverse to the Title, as insured, and that might cause loss or damage for which the Company may be liable by virtue of this policy, or (iii) if the Title, as insured, is rejected as Unmarketable Title. If the Company is prejudiced by the failure of the Insured Claimant to provide prompt notice. the Company's liability to the Insured Claimant under the policy shall be reduced
to the extent of the prejudice.

PROOF OF LOSS
In the event the Company is unable to determine the amount of loss or damage, the Company may, at its option, require as a condition
of payment that the Insured Claimant furnish a signed proof of loss. The proof of loss must describe the defect. lien, encumbrance. or other matter insured against by this policy that constitutes the basis of loss or damage and shall state, to the extent possible, the basis of calculating the amount of the loss or damage.

DEFENSE AND PROSECUTION OF ACTIONS
(a) Upon written request by the Insured, and subject to the options contained in Section 7 of these Conditions, the Company, at its own cost and without unreasonable delay, shall provide for the defense of an Insured in litigation in which any third party asserts a claim covered by this policy adverse to the Insured. This obligation is limited to only those stated causes of action alleging matters insured against by this policy. The Company shall have the right to select counsel of its choice (subject to the right of the Insured to object for reasonable cause) to represent the Insured as to those stated causes of action. It shall not be liable for and will not pay the fees of any other counsel. The Company will not pay any fees. costs, or expenses incurred by the Insured in the defense of those
causes of action that allege matters not insured against by this policy. (bl The Company shall have the right, in addition to the options contained in Section 7 of these Conditions, at its own cost, to institute and prosecute any action or proceeding or to do any
other act that in its opinion may be necessary or desirable to establish the Title, as insured, or to prevent or reduce loss or damage to the Insured. The Company may take any appropriate action under the terms of this policy, whether or not it shall be liable to the Insured. The exercise of these rights shall not be an admission of liability or waiver of any provision of this policy.
If the Company exercises its rights under this subsection. it must do so diligently.
(cl Whenever the Company brings an action or asserts a defense as required or permitted by this policy, the Company may pursue the litigation to a final determination by a court of competent jurisdiction, and it expressly reserves the right, in its sole discretion, to appeal any adverse judgment or order.
Page3

DUTY OF INSURED CLAIMANT TO COOPERATE

CONDITIONS (con't)
policy. In addition, the Company will pay any costs, attorneys' fees,

In all cases where this policy permits or requires the Company to prosecute or provide for the defense of any action or proceeding and any appeals, the Insured shall secure to the Company the right to so prosecute or provide defense in the action or proceeding, including the right to use, at its option, the name of the Insured for this purpose. Whenever requested by the Company, the Insured, at the Company's expense, shall give the Company all reasonable aid (i) in securing evidence, obtaining witnesses, prosecuting or defending the action or proceeding, or effecting settlement, and
in any other lawful act that in the opinion of the Company may be necessary or desirable to establish the Title or any other matter as insured. If the Company is prejudiced by the failure of the Insured to furnish the required cooperation, the Company's obligations to the Insured under the policy shall terminate, including any liability or obligation to defend, prosecute, or continue any litigation, with regard to the matter or matters requiring such cooperation.
The Company may reasonably require the Insured Claimant to submit to examination under oath by any authorized representative of the Company and to produce for examination, inspection, and copying, at such reasonable times and places as may be designated by the authorized representative of the Company, all records, in whatever medium maintained, including books, ledgers, checks, memoranda, correspondence, reports, e-mails, disks, tapes, and videos whether bearing a date before or after Date of Policy, that reasonably pertain to the loss or damage. Further, if requested by any authorized representative of the Company, the Insured Claimant shall grant its permission, in writing, for any authorized representative of the Company to examine, inspect. and copy all of these records in the custody or control of a third party that reasonably pertain to the loss or damage. All information designated as confidential by the Insured Claimant provided to the Company pursuant to this Section shall not be disclosed to others unless, in the reasonable judgment of the Company, it is necessary in the administration of the claim. Failure of the Insured Claimant to submit for examination under oath, produce any reasonably requested information, or grant permission to secure reasonably necessary information from third parties as required in this subsection, unless prohibited by law or governmental regulation, shall terminate any liability of the Company under this policy as to that claim.

OPTIONS TO PAY OR OTHERWISE SETTLE CLAIMS; TERMINATION OF LIABILITY
In case of a claim under this policy, the Company shall have the following additional options:
To Pay or Tender Payment of the Amount of Insurance.
To pay or tender payment of the Amount of Insurance under this policy together with any costs, attorneys' fees, and expenses incurred by the Insured Claimant that were authorized by the Company up to the time of payment or tender of payment and that the Company is obligated to pay.
Upon the exercise by the Company of this option, all liability and obliga tions of the Co mpany to the Insured under this policy, other than to make the payment required in this subsection, shall terminate, including any liability or obligation to defend, prosecute, or contin­ ue any litigation.
To Pay or Otherwise Settle With Parties Other Than the Insured or With the Insured Claimant.
to pay or otherwise settle with other parties for or in the
name of an Insured Claimant any claim insured against under this
ORT Form 4309 FL
ALTA Owners Policy ofTitle Insurance6-17-06 l,w t h Flo r,da Mod f cations)

and expenses incurred by the Insured Claimant that were authorized by the Company up to the time of payment and that the Company is obligated to pay; or
to pay or otherwise settle with the Insured Claimant the loss or damage provided for under this policy, together with any costs, attorneys' fees, and expenses incurred by the Insured Claimant that were authorized by the Company up to the time of payment and that the Company is obligated to pay.

Upon the exercise by the Company of either of the options provided for in subsections (b)(i) or (ii). the Company's obligations to the Insured under this policy for the claimed loss or damage, other than the payments required to be made, shall terminate, including any liability or obligation to defend, prosecute, or continue any litigation.

DETERMINATION AND EXTENT OF LIABILITY
This policy is a contract of indemnity against actual monetary loss or damage sustained or incurred by the Insured Claimant who has suffered loss or damage by reason of matters insured against by this policy.
The extent of liability of the Company for loss or damage under this policy shall not exceed the lesser of
the Amount of Insurance; or
the difference between the value of the Title as insured and the value of the Title subject to the risk insured against by this policy.
If the Company pursues its rights under Section 5 of these Conditions and is unsuccessful in establishing the Title, as insured,
the Amount of Insurance shall be increased by 10%, and
the Insured Claimant shall have the right to have the loss or damage determined either as of the date the claim was made by the Insured Claimant or as of the date it is settled and paid.
In addition to the extent of liability under (a) and (b), the Company will also pay those costs, attorneys' fees, and expenses incurred in accordance with Sections 5 and 7 of these Conditions.

LIMITATION OF LIABILITY
If the Company establishes the Title, or removes the alleged defect, lien, or encumbrance, or cures the lack of a right of access to or from the Land, or cures the claim of Unmarketable Title, all as insured, in a reasonably diligent manner by any method, including litigation and the completion of any appeals, it shall have fully performed its obligations with respect to that matter and shall not be liable for any loss or damage caused to the Insured.
In the event of any litigation, including litigation by the Company or with the Company's consent, the Company shall have no liability for loss or damage until there has been a final determination by a court of competent jurisdiction, and disposition of all appeals, adverse to the Title, as insured.
The Company shall not be liable for loss or damage to the Insured for liability voluntarily assumed by the Insured in settling any claim or suit without the prior written consent of the Company.

REDUCTION OF INSURANCE; REDUCTION OR TERMINATION OF LIABILITY
All payments under this policy, except payments made for costs, attorneys' fees, and expenses, shall reduce the Amount of Insurance by the amount of the payment.

Page4

LIABILITY NONCUMULATIVE

CONDITIONS (con't)

15. LIABILITY LIMITED TO THIS POLICY; POLICY ENTIRE

The Amount of Insurance shall be reduced by any amount the Company pays under any policy insuring a Mortgage to which exception is taken in Schedule B or to which the Insured has agreed, assumed, or taken subject. or which is executed by an Insured after Date of Policy and which is a charge or lien on the Title, and the amount so paid shall be deemed a payment to the Insured under this policy.

PAYMENT OF LOSS
When liability and the extent of loss or damage have been definitely fixed in accordance with these Conditions, the payment shall be made within 30 days.

RIGHTS OF RECOVERY UPON PAYMENT OR SETTLEMENT
Whenever the Company shall have settled and paid a claim under this policy, it shall be subrogated and entitled to the rights of the Insured Claimant in the Title and all other rights and remedies in respect to the claim that the Insured Claimant has against any person or property, to the extent of the amount of any loss, costs, attorneys' fees, and expenses paid by the Company. If requested by the Company, the Insured Claimant shall execute documents to evidence the transfer to the Company of these rights and remedies. The Insured Claimant shall permit the Company to sue, compromise, or settle in the name of the Insured Claimant and to use the name of the Insured Claimant in any transaction or litigation involving these rights and remedies.
If a payment on account of a claim does not fully cover the loss of the Insured Claimant. the Company shall defer the exercise of its right to recover until after the Insured Claimant shall have recovered its loss.
The Company's right of subrogation includes the rights of the Insured to indemnities, guaranties, other policies of insurance, or bonds, notwithstanding any terms or conditions contained in those instruments that address subrogation rights.

ARBITRATION
Unless prohibited by applicable law, arbitration pursuant tothe Title Insurance Arbitration Rules of the American Arbitration Association may be demanded if agreed to by both the Company and the Insured at the time of a controversy or claim. Arbitrable matters may include, but are not limited to, any controversy or claim between the Company and the Insured arising out of or relating to this policy, and service of the Company in connection with its issuance or the breach of a policy provision or other obligation. Arbitration pursuant to this policy and under the Rules in effect on the date the demand for arbitration is made or, at the option of the Insured, the Rules in effect at Date of Policy shall be binding upon the parties. The award may include attorneys' fees only if the laws of the state in which the Land is located permit a court to award attorneys' fees to a prevailing party. Judgment upon the award rendered by the Arbitrator(s) may be entered in any court having jurisdiction thereof.
The law of the situs of the land shall apply to an arbitration under the Title Insurance Arbitration Rules.
A copy of the Rules may be obtained from the Company upon request.

CONTRACT
This policy together with all endorsements, if any, attached to it by the Company is the entire policy and contract between the Insured and the Company. In interpreting any provision of this policy, this policy shall be construed as a whole.
Any claim of loss or damage that arises out of the status of the Title or by any action asserting such claim whether or not based on negligence shall be restricted to this policy.
Any amendment of or endorsement to this policy must be in writing and authenticated by an authorized person, or expressly incorporated by Schedule A of this policy.
Each endorsement to this policy issued at any time is made a part of this policy and is subject to all of its terms and provisions. Except as the endorsement expressly states, it does not (i) modify any of the terms and provisions of the policy, (ii) modify any prior endorsement. (iii) extend the Date of Policy, or (iv) increase the Amount of Insurance.

SEVERABILITY
In the event any provision of this policy, in whole or in part, is held invalid or unenforceable under applicable law, the policy shall be deemed not to include that provision or such part held to be invalid, but all other provisions shall remain in full force and effect.

CHOICE OF LAW; FORUM
Choice of Law: The Insured acknowledges the Company has underwritten the risks covered by this policy and determined the premium charged therefor in reliance upon the law affecting interests in real property and applicable to the interpretation, rights, remedies, or enforcement of policies of title insurance of the jurisdiction where the Land is located.
Therefore, the court or an arbitrator shall apply the law of the jurisdiction where the Land is located to determine the validity of claims against the Title that are adverse to the Insured and to interpret and enforce the terms of this policy. In neither case shall the court or arbitrator apply its conflicts of law principles to deter­ mine the applicable law.
Choice of Forum: Any litigation or other proceeding brought by the Insured against the Company must be filed only in a state or federal court within the United States of America or its territories having appropriate jurisdiction.

NOTICES, WHERE SENT
Any notice of claim and any other notice or statement in writing required to be given to the Company under this policy must be given to the Company at 400 Second Avenue South, Minneapolis, Minnesota 55401-2499, Phone: 612-371-1111.

ORT Form 4309 FL
ALTA Owners Policy ofTitle Insurance 6-17-06 lw th Florida Mod f cat,onsJ

Page5

***
**(j\**
**• •**

SCHEDULE A

Name and Address of Title Insurance Company:
OLD REPUBLIC NATIONAL TITLE INSURANCE COMPANY
400 Second Avenue South Minneapolis, MN 55401-2499

ORT File No.: 17024043

Agent File No.: CIA 17-005

Policy Number: OXFL-08628701

Address Reference: Amount of Insurance:

Fronterra

$14,850.00	Premium:$

Date of Policy: December 27, 2017 at 01:13 pm

Name of Insured:

Fronterra Community Development District, a local unit of special-purpose government established pursuant to Chapter 190 Florida Statutes

The estate or interest in the Land that is insured by this policy is: Fee Simple
Title is vested in:

Fronterra Community Development District, a local unit of special-purpose government established pursuant to Chapter 190 Florida Statutes

The Land referred to in this Policy is described as follows:

AP ARCEL OF LAND LOCATED IN THE WEST 3/4 OF THE SOUTHWEST 1/4 OF THE SOUTHEAST 1/4 OF SECTION 26, TOWNSHIP 46 SOUTH, RANGE 28 EAST, COLLIER COUNTY, FLORIDA, BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS:

COMMENCING AT THE SOUTH QUARTER CORNER OF SECTION 26, TOWNSHIP 46 SOUTH, RANGE 28 EAST, COLLIER COUNTRY,  FLORIDA; THENCE RUN NOi0  09'15"W ALONG THE WEST LINE OF THE SOUTHEAST QUARTER OF SAID SECTION 26 FOR A DISTANCE OF 30.00 FEET TO A POINT ON THE NORTH RIGHT-OF-WAY LINE OF PEPPER ROAD, A 60 FOOT WIDE PUBLIC RIGHT-OF-WAY; THENCE RUN N88°5 l' 15"E ALONG THE NORTH RIGHT-OF-WAY LINE OF SAID PEPPER ROAD FOR A DISTANCE OF 90.86 FEET, TO THE POINT OF BEGINNING OF THE PARCEL HEREIN DESCRIBED, THE SAME BEING THE BEGINNING OF A NON-TANGENTIAL CIRCULAR CURVE; THENCE ALONG SAID CURVE TO THE RIGHT, HAVING A RADIUS OF 157.97 FEET, AT A BEARING OF N30°16'09"E THEREFROM, THROUGH A CENTRAL ANGLE OF 62°51'34" AND BEING SUBTENDED BY A CHORD

OF 164.74 FEET AT A BEARING OF N28°18'04"W, FOR AN ARC LENGTH OF 173.30 FEET; THENCE RUNN01°05'30"W FORA DISTANCE OF 123.74 FEET; THENCE RUNN88°51'15"E FORA DISTANCE OF 228.66 FEET; THENCE RUN SO1°08'45"E FOR A DISTANCE OF 270.33 FEET TO A POINT ON THE NORTH RIGHT-OF-WAY LINE OF SAID PEPPER ROAD; THENCE RUN S88°51'15"W ALONG THE NORTH RIGHT-OF-WAY LINE OF SAID PEPPER ROAD FOR A DISTANCE OF 153.59 FEET, TO THE POINT OF BEGINNING OF THE PARCEL HEREIN DESCRIBED.

ORT File No. 17024043
Agent File No.: CIA 17-005 Policy Number: OXFL-08628701

SCHEDULEB EXCEPTIONS FROM COVERAGE
This policy does not insure against loss or damage, and the Company will not pay costs, attorneys' fees, or expenses that arise by reason of:

General or special taxes and assessments required to be paid in the year 2018, and subsequent years.
Oil, gas and mineral rights reserved in Deed to Florida Automated Energy Systems recorded in Official Records Book 1041 page 1767, together with Waiver of Surface Exploration Rights recorded in Official Records Book 5462, page 1113, all of the Public Records of Collier County, Florida.

NOTE: All recording references in this commitment/policy shall refer to the Public Records of Collier County, unless otherwise noted.

EXHIBIT 5

Fronterra Community Development District
CASH FLOW
October 2017 - January 2018

	Oct '17 - Jan 18	
Income		
Carry Over Balance 9/30/17	10,973.95	
Off Roll Assessments	18,277.99	
Total Income	29,251.94	
Gross Profit	29,251.94	
Expense
Administrative		
District Filing Fee	175.00	
Engineering Services	4,957.50	
Legal Advertising	304.50	
Legal Services	3,775.50	
Management Consulting Services	10,051.20	
Website Hosting & Management	407.76	
Total Administrative	19,671.46	
Total Expense	19,671.46	
Net Income	9,580.48	

Fronterra Community Development District
Balance Sheet
As of January 31, 2018

Jan 31, 18
ASSETS
Current Assets Checking/Savings
1Cash	9,580.48	
2Commercial O&M Pre-Payment	16,417.38	
Total Checking/Savings	25,997.86	
Total Current Assets	25,997.86
TOTAL ASSETS	25,997.86

LIABILITIES & EQUITY
Equity
Retained Earnings	7,185.95	
Net Income	18,811.91	
Total Equity	25,997.86	
TOTAL LIABILITIES & EQUITY	25,997.86

Page 1

FRONTERRA COMMUNITY DEVELOPMENT DISTRICT O&M GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE FOR THE PERIOD ENDING JANUARY 31, 2018

YTD VARIANCE
APPROVED	ACTUAL	FAVORABLE
BUDGET	YEAR-TO-DATE	(UNFAVORABLE)
REVENUES
ON-ROLL ASSESSMENTS		
OFF-ROLL ASSESSMENTS
INTEREST REVENUE MISCELLANEIOUS REVENUE		$	77,125		$	18,278		$	58,847	
TOTAL REVENUES		$	77,125		$	18,278		$	58,847	

EXPENDITURES							
ADMINISTRATIVE             BOARD OF SUPERVISORS PAYROLL PAYROLL            TAXES PAYROLL SERVICE FEE
MANAGEMENT CONSULTING SERVICES		

24,000		

10,051		

$	13,949	
ASSESSMENT ADMINISTRATION		8,500		-		$	8,500	
ASSESSMENT ROLL PREPARATION		2,500					
OFFICE EXPENSE		250		-		250	
STORAGE FEES
BANK CHARGES		900
-		
-		
$	-	
AUDITING		5,000		-		$	5,000	
INSURANCE (Liability, Property & Casuality)		5,000		-		$	5,000	
LEGAL ADVERTISING		3,600		305		$	3,296	
REGULATORY AND PERMIT FEES		175		175		$	-	
LEGAL SERVICES		20,000		3,776		$	16,225	
ENGINEERING SERVICES - General		7,500		4,958		$	2,543	
WEBSITE DESIGN & HOSTING
MISCELLANEOUS SERVICES		2,500		408		$	2,092	
TOTAL ADMINISTRATIVE EXPENDITURES		$	79,925		$	19,671		$	56,854	

FIELD                          OPERATIONS FIELD OPERATIONS MANAGEMENT STAFF LANDSCAPING & FIELD MAINTENANCE		

$	-		

$	-		

$	-	
LANDSCAPE REPLACEMENT LANDSCAPE MULCHING IRRIGATION REPAIRS ELECTRICITY         WATER USE MONITORING
ENTRY MONUMENTS MAINTENANCE WETLAND    MONITORING SFWMD ERP ANNUAL REPORT LAKE                          TESTING SABLE PALM CULVERTS CLEANING
LAKE MAINTENANCE		$	-
$	-
$	-
$	1,200

$	1,000
$	-
$	-
$	-
$	-
$	-		$	-
$	-
$	-
$	-

$	-
$	-
$	-		$	-
$	-
$	-
$	1,200

$	1,000
$	-
$	-

$	-	
TOTAL FIELD OPERATIONS EXPENDITURES		$	2,200		$	-		$	2,200	
							
TOTAL EXPENDITURES		$	82,125		$	19,671		$	59,054	
	
Balance	
$	(5,000)		
$	(1,393)		
$	(1,393)	
CARRY OVER BALANCE 9/30/18				10,974			
Checking Account Balance 1/31/18				9,580			

bank.

11III11I111111I,1111111Illill1111I111I•1111111111111111I1111hlI
000001086 05 SP	000638782447752 P

FRONTERRA COMMUNITY DEVELOPMENT DIST
ATTN RUSS WEYER DISTRICT MANAGER
707 ORCHID DR SUITE 100
NAPLES FL 34102-5014

00- -M -PH-PC-032-01	2910
0122435-00-01658-01	Page 1 of 5

FRONTERRACOMMUN"' MJELOPMENT DISTRICT CAPITAL IMP ROVEMENT REVENUEBONDLS ERIES2017 REVENUEACCOUNT
This statement is for the period from January 1, 2018to January 31, 2018

QUESTIONS?

If you have any questions regarding
your account or this statement, please
contact your Account Manager or Analyst.

Account Manager:
MARIE MORTENSON
EX-FL-WWSJ
550 WEST CYPRESS CREEK ROAD SUITE380
FORT LAUDERDALE, FLORIDA 33309
Phone 904-358-5354
E-mail marie.mortenson@usbank.com

Analyst:
RAHANA JUMAN
Phone 651-466-6194

bank.

00- -M -PH-PC -032-01	00291001	2910
0122435-00-01658-01	Page 2 of 5
I	.
FRONTERRA COMMUNITY DEVELOPMENT DISTRICT CAPITAL IMPROVEMENT
REVENUEBONOSl ERIES2017 REVENUEACCOUNT

This statement is for the period from January 1, 2018 to January 31 , 2018

Current Period
 	01/01/18  to 01/31/18	

Beginning Market Value
Contributions

$49.72
31.09

Adiusted Market Value	$80.81
Investment Results
Interest.  Dividends  and Other Income	0.03
Total Investment Results	$0.03
EndingMarket Value	$80.84

l e

[!Ijbank.

00- -M  -PH-PC-032-01	00291001	2910
0122435-00-01658-01	Page 3 of 5
FRONTEIRAcoMc0n1"rgEoEMPMENT
DISTRICT CAPITAL IMPROVEMENT
REVENUEBONDS ERIES2017 REVENUEACCOUNT

This statement is for the period from January 1, 2018 to January 31, 2018

Shares or	Market Value/	Tax Cost/	% ofTotal
Face Amount	Security Description	Price	Unit Cost	Yield at Market Est Ann Inc

Cash Equivalents
80.840	First American Govemment	80.84	80.84	100.0	0.75
Oblig Fd Cl Y	1.0000	1.00	.93 ••
#3763
31846V203

Total Cash Equivalents	$80.84	$80.84	100.0	$.75	
					
Total Assets	$80.84	$80.84	100.0	$.75	

Time of trade execution and trading party (if not disclosed) will be provided upon request.
Publicly traded assets are valued in accordance with market quotations or  valuation  methodologies  from  financial  industry  services belfeved by us to be relTable.  Assets that are not publicly  traded  may be reflected  at  values from other ex1ernal  sources.  Assets  for  which a current value is not available may be reflected at a previous value or as not valued, at par value, or  at a nominal  value.  Values shown do not necessarily reflect  prices  at  which assets  could be bought or  sold.  Values are  updated based on internal  policy  and  may be updated less frequently than statement generation.
For further information, please contact your Analyst.

... The Yield at Market set forth In this statement for  any  money  market  fund is  based  on  the  interest  rate  applicable to that  money market fund as of the last business day of the statement period (or most recent daily  rate  available)  and may not be relied  upon as (I)  a  yield estimate for the statement period as a whole, or (ii) a guarantee of future performance.

[!Ljbank .

00- -M -PH-PC-032-01	00291001	2910
0122435-00-01658-01	Page 4 of 5
 ,clY!Mft@BM£iU£1Ii JJJLoPMENT DISTRICT CAPITAL IMPROVEMENT REVENUEBONDS ERIES2017 REVENUEACCOUNT

This statement is for the period from January 1, 2018to January 31, 2018

Income
 	Cash	Principal
Cash	Total Cash	
Beginning Cash Balance as of 01/01/2018	$.00	$.00	$.00	
Taxable Interest	0.03		0.03	
Cash Receipts	31.09	31.09	
Transfers	- 0.03	0 .03		
Net Money Market Activity	- 31.12	- 31.12	
EndingCash Balance as of 01/31/2018	$0.00	$0.00	$0.00	

[!Ijbank

00- -M -PH-PC-032-01	00291001	2910
0122435-00-01658-01	Page 5 of 5

FRONTERRA COMMUNITY DEVELOPMENT DISTRICT CAPITAL IMPROVEMENT REVENUEBONDS ERIES2017 REVENUEACCOUNT

This statement is for the period from January 1, 2018to January 31, 2018

Date Posted	
Descrietion	Income Cash	Principal
Cash	Tax
Cost	
	BeginningBalance 01/01/2018	$.00	$.00	$49.72	
01/02/18	Interest Earned On
First Am Govt Ob Fd Cl Y
Interest From 12/1/17 To 12/31/17 31846V203	0.03			
01/03/18	Cash Disbursement Transfer To Prfncipal	- 0.03			
01/03/18	Cash Receipt
Transfer From Income		0.03		
01/03/18	Cash Receipt
Transfer From Another Trust Paid From Account # 275143004
Reserve Acct Earnings To Revenue Acct		31.09		
01/03/18	Purchased 31.12 Units Of First Am Govt Ob Fd Cl Y Trade Date 1/3/18 31846V203		- 31.12	31.12	
	EndingBalance 01/31/2018	$0.00	$0.00	$80.84	

11 III11I111I111 •1111111111111 II1,1h11,1111,11 111'11111111l'lhlI
000001086 05 SP	000638782447752P

FRONTERRA COMMUNITY DEVELOPMENT DIST
ATTN RUSS WEYER DISTRICT MANAGER
707 ORCHID DR SUITE100
NAPLES FL 34102-5014

00- -M -PH-PC -032-01	2910
0122423-00-01658-01	Page 1 of 3
kONTERRACOMMUNIW8lbt[$MENT
DISTRICT CAPITAL IMPROVEMENT

1

REVENUEBOND	SERIES2017 INTERESTACCOuNT
This statement is for the period from January 1 , 2018 to January 31, 2018

QUESTIONS?

If you have any questions  regarding your account or this statement, please
contact your Account Manager or Analyst.
Account Manager:
MARIE MORTENSON
EX-FL-WWSJ
550 WEST CYPRESS CREEK ROAD SUITE 380
FORT LAUDERDALE, FLORIDA 33309
Phone 904-358-5354
E-mail marle.mortenson@usba.ncokm

Analyst:
RAHANA JUMAN
Phone 651-466-6194

[!I3bank .

00 - -M -PH-PC-032-01	00291001	2910
0122423-00-01658-01	Page 2 of 3
FRoSURffi.Jfflj¢DEVELOPMENT DISTRICT CAPITALIMPROVEMENT REVENUEBOND 1 SERIES 2017
INTEREST ACCOuNT

This statement is for the period from January 1, 2018 to January 31, 2018

Current Period
 	01/01 /18 to 01 /31/18	
Beginning Market Value	$0.00

EndingMarket Value	$0 .00

No activity qualifies for this statement period.

bank.

00- ·M -PH-PC -032 -01	00291001	2910
0122423-00-01658-01	Page 3 of 3

FRONTERRACOMMUNITY DEVELOPMENT DISTRICT CAPITAL IMPROVEMENT
REVENUEBOND 1 SERIES2017 INTERESTACCOuNT

This statement is for the period from January 1, 2018 to January 31, 2018

No reportable securities for this statement period

[!libank.

••111111,111111,1111,1  1111111' 11I1,11111111111111III111 II1111111
000001086 05 SP	000638782447752P

FRONTERRA COMMUNITY DEVELOPMENT DIST
ATTN RUSS WEYERDISTRICT MANAGER
707 ORCHID DR SUITE100 NAPLES FL 34102-5014

00- -M -PH-PC -032-01	2910
0122425-00-01658-01	Page 1 of 4

FRONTERRA COMM021w aeoeLBPMENT DISTRICT CAPITAL IMPROVEMENT REVENUEBONDS SERIES2017 CAPITALIZED INTERESTACCOUNT
This statement is for the period from January 1, 2018 to January 31, 2018

QUESTIONS?

If you have any questions  regarding your account or this statemen.t please
contact your Account Manager or Analyst.

Account Manager:
MARIE MORTENSON
EX-FL-WWSJ
550 WEST CYPRESS CREEK ROAD SUITE 380
FORT LAUDERDALE. FLORIDA 33309
Phone 904-358-5354
E-mail marie.mortenson@usbank.com

Analyst:
RAHANA JUMAN
Phone 651-466-6194

[!tjbank..

00-  -M  -PH-PC-032-01	00291001	2910
0122425 -00-01658-01	Page 2 of 4

FRONTERRA COMMB2N? DEVELOPMENT DISTRICT CAPITAL IMPROVEMENT
i 1lfflM6 fE i fiJggUNT
Thls statement is for the period from January 1, 2018 to January 31 , 2018

Current Period
 		01/01/18 to 01/31/18	 Beginning Market Value		$0.18

EndingMarket Value	$0.18

No activity qualifies for this statement period.

[!ljbank.

00-   -M  -PH-PC-032-01	00291001	2910
0122425-00-01658-01	Page 3 of 4

FRONTERRA COMMUNIW DEVEL PMENT DISTRICT CAPITAL IMPROVEMENT REVENUEBONDS SERIES2017 CAPITALIZED INTERESTACCOUNT

This statement is for the period from January 1, 2018 to January 31, 2018

Shares or	Market Value/	Tax Cost/	% of Total
Face Amount	Security Description	Price	Unit Cost	Yield at Market Est Ann Inc

Cash Equivalents

.180	First American Government	0.18	0.18	100.0	0.00
Oblig Fd CIY	1.0000	'1.00	. 00 ••
#3763
31846V203

Total Cash Equivalents	$0.18	$0.18	100.0	
				
Total Assets	$0.18	$0.18	100.0	

nme of trade execution and trading party (if not disclosed) will be provided upon request

Publicly traded assets are valued in accordance with market quotations or  valuation  methodologies  from  financial  industry  services believed by us to be reliable. Assets that are  not publicly  traded  may  be reflected  at  values  from  other  external  sources.  Assets  for which a current value is not available may be reflected at a previous value or as not  valued. at par  value,  or at a nominal value.  Values shown do not necessarily reflect prices  at  which assets  could be  bought  or  sold.  Values  are  updated based on internal  policy  and  may be updated less frequently than statement generation.

For further Information, please contact your Analyst.

** The Yield at Market set forth in this statement for any money market fund is based on the interest rate applicable to that money market fund as of the last business day of the statement period (or most recent dally rate available) and may not be relied upon as (i) a yield estimate for the statement period as a whole, or (ii) a guarantee of future performance.

[!Dbank.

00- -M -P H-PC-032-01	00291001	2910
0122425-00-01658-01	Page 4 of 4

1

C 
FRONTERRACOMMs21w seotLOPMENT DISTRICT CAPITAL IMPROVEMENT REVENUEBONDS SERIES2017 CAPITALIZED INTERESTACCOUNT

This statement is for the period from January 1, 2018 to January 31, 2018

Date
Posted	Description

Income
Cash

Principal
cash

Tax
Cost

Beginn ing Balance 01/01/2018	$.00	$.00	$0.18

EndingBalance 01/31/2018	$0.00	$0.00	$0.18

[!libank.

uIIIul111lu1,11111,,1111111111I1•11,111111,,,,,11•1,,11,,ih11
000001086 05 SP	000638782447752 P

FRONTERRA COMMUNITY DEVELOPMENT DIST ATTN RUSS WEYER DISTRICT MANAGER
707 ORCHID DR SUITE 100
NAPLES FL 34102-5014

00- -M -PH-PC -032-01	2910
0122427-00-01658-01	Page 1 of 3
1
FRONTERRACOMMUNITY DEVELOPMENT DISTRICT CAPITAL IMPROVEMENT REVENUEBONDS;.SERIES2017
SINKING FUND A1.,;COUNT
This statement is for the period from January 1, 2018to January 31, 2018

QUESTIONS?

If you have any questions  regarding your account or this statemen.t please
contact your Account Manager or Analyst.
Account Manager:
MARIE MORTENSON
EX-FL-WWSJ
550 WEST CYPRESS CREEK ROAD
SUITE 380
FORT LAUDERDALE, FLORIDA 33309
Phone 904-358-5354
E-mail marie.mortenson@usbank.com

Analyst:
RAHANA JUMAN
Phone 651-466-6194

[!I3bank.

00- -M -PH-PC-032-01	00291001	2910
0122427-00-01658 -01	Page 2 of 3
FRONTERRA COMMUNITY okeLoPMENT DISTRICT CAPITAL IMPROVEMENT REVENUEBONDS;.SERIES 2017
SINKING FUND At. COUNT
This statement is for the period from January 1, 2018 to January 31, 2018

Current Period
 	01/01/18 to 01/31/18	
Beginning Market Value	$0.00

EndingMarket Value	$0.00

No activity qualifies for this statement period.

l 1

bank.

00- -M -PH-PC-032-01	00291001	2910
0122427-00-01658-01	Page 3 of 3
lff82rERCcoMMUNtTY DEVELOPMENT DISTRICT CAPITAL IMPROVEMENT REVENUEBONDS_. SERIES 2017
SINKING FUND A COUNT
This statement is for the period from January 1, 2018to January 31, 2018

No reportable securities for this statement period

11III11I1111,11111111111111111111h,11,1111111111111111•IIl'lhlI
000001086 05 SP	000638782447752 P

FRO NTERRA COMMUNITY DEVELOPMENTDIST ATTN RUSS WEYER DISTRICT MANAGER
707 ORCHID DR SUITE 100
NAPLES FL 34102-5014

00- -M -PH-PC -032-01	2910
012 2429-00-01658-01	Page 1 of 5
,namE RRA COMMUN ITY BeJeLsPMENT
DI S TRI  C T CAPIT	A L IMPROVEMENT
REVENUEBONDSl  ,SE  RIES	2 0 1 7
RESERVEAC	C OUNT
Th i s statement is for the period from
January 1, 2018to January 31, 2018

QUESTIONS?

If you have any questions regarding your account or this statemen,t please
contact your Account Manager or Analyst.
Account Manager:
MARIE MORTENSON
EX-FL-WWSJ
550 WEST CYPRESS CREEK ROAD SUITE 380
FORT LAUDERDALE, FLORIDA 33309
Phone 904-358-5354
E-mail marie.mortenson@usbank.com

Analyst:
RAHANA JUMAN
Phone 651-466-6194

[!ljbank.

00- -M -PH-PC-032-01	00291001	2910
0122429-00-01658-01	Page 2 of 5

IRONTERRA COMMUNITY DEVEL PMENT DISTRICT CAPITAL IMPROVEMENT REVENUEBONDSl ,SERIES 2017 RESERVEACCOUr,iT

This statement is for the period from January 1, 2018 to January 31, 2018

current Period
 	01/01/18 to 01/31/18	

Beginning Market Value
Distributions

$46,278.13
-31.09

Adjusted Market Value	$46,247.04
Investment Results
Interest,  Dividends  and Other Income	31.09
Total Investment Results	$31.09
EndingMarket Value	$46,278.13

[!E3ba	n k.

00- -M -PH-PC-032-01	00291001	2910
0122429-00-01658-01	Page 3 of 5
 RONTERRACOMMUNITY 0EVELOPMENT DISTRICT CAPITAL IMPROVEMENT
REVENUEBONDS,l SERIES 2017
RESERVEACCOUrff

This statement is for the period from
January 1, 2018to January 31, 2018

Shares or	Market Value/	Tax Cost/	% ofTotal
Face Amount	Security Description	Price	Unit Cost	Yicld at Market Est Ann Inc

Cash Equivalents

46,278.130	First American Government	46,278.13	46,278.13	100.0	431.17
Oblig Fd CIY	1.0000	1.00	.93 ••
#3763
31846V203		
Tot al Cash Equivalents	$46,278.13	$46,278.13	100.0	$431.17	
					
Total Assets	$46,278.13	$46,278.13	100.0	$431.17	

Time of trade execution and trading party (if not disclosed) will be provided upon request.

Publicly traded assets are valued in accordance with marl<et quotations or valuation  methodologies  from  financial  industry  services believed by us to be reliable. Assets  that are  not publicly  traded may  be reflected  at values  from  other  external  sources.  Assets  for  which a current value is not available may be reflected at a previous value or as not valued, at par  value,  or  at a nominal value.  Values shown do not necessarily  reflect  prices  at  which assets  could be bought or  sold.  Values are  updated based on internal  policy  and may be updated less frequently than statement generation.
For further information, please contact your Analyst.

•• The Yield at Marl<et set forth in this statement for  any  money  market  fund is  based on  the Interest  rate  applfcable  to that  money market fund as of the last business day of the statement period (or most recent daily rate available)  and  may not be  relied  upon as (i)  a yield estimate for the statement period as a whole, or (ii) a guarantee of future performance.

[!Ijbank.

00- -M -PH-PC-032-01	00291001	2910
0122429-00-01658-01	Page 4 of 5

F1WNTERRACOMMUNITY DEVELOPMENT DISTRICT CAPITAL IMPROVEMENT REVENUEBONOSL ERIES 2017 RESERVEACCOUNT

This statement is for the period from
January 1, 2018to January 31, 2018

	Income c ash	Principal
Cash	Total Cash	
Beginning Cash Balance as of 01/01/2018	$.00	$.00	$.00	
Taxable Interest	31.09		31.09	
Cash Disbursements	- 31.09		- 31.09	
EndingCash Balance as of 01/31/2018	$0.00	$0.00	$0.00	

bank.

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FRONTERRACOMMu21W    MJE[oJMENT DISTRICT CAPITAL IMPROVEMENT REVENUEBONDSl ,SERIES2017 RESERVEACCOUNT

This statement is for the period from January 1, 2018 to January 31, 2018

Posted	Descrl(!tion	Cash	Cash	Cost	
	Beginning Balance 01/01/2018	$.00	$.00	$46,278.13	

01/02/18	
Interest Earned On
First Am Govt Ob Fd Cl Y
31846V203	31.09			
01/03/18	Cash Disbursement
Paid To Account # 275143000 Transfer To Another Trust
Reserve Acct Earnings To Revenue Acct	- 31.09			
	EndingBalance 01/31/2018	$0.00	$0.00	$461278.13	

Date	Income	Principal	Tax

Interest From 12/1/17 To 12/31/17

[!Ijbank.

11111111, ,,, ,,,,1111I'•1111111111h,111,111I11111111111111111hiI
000001086 05 SP	000638782447752 P

FRONTERRA COMMUNITY DEVELOPMENT DIST ATTN RUSS WEYER DISTRICT MANAGER
707 ORCHID DR SUITE 100
NAPLES FL 34102-5014

00- -M -PH-PC-032-01	2910
0122431-00-01658-01	Page 1 of 5

 RONTERRACOMMUNffY DEVELOPMENT DISTRICT CAPITAL IMPROVEMENT REVENUEBONDS SERIES 2017
ACQUISITION AND CONSTRUCTION ACCOUNT
This statement is for the period from January 1, 2018to January 31, 2018

QUESTIONS?

If you have any questions  regarding your account or this statement. please
contact your Account Manager or Analyst.

Account Manager:
MARIE MORTENSON
EX-FL-WWSJ
550 WEST CYPRESS CREEK ROAD SUITE 380
FORT LAUDERDALE, FLORIDA 33309
Phone 904-358-5354
E-mail marie.mortenson@usbank.com

Analyst:
RAHANA JUMAN
Phone 651-466-6194

[!ljbank.

00- -M -PH-PC-032-01	00291001	2910

btJttJ...

0122431-00 -01658-01	Page 2 of 5

 RONTERRACOMMUNt#	MENT DISTRICT CAPITAL IMPROVEMENT REVENUEBONDS SERIES2017
ACQUISITION AND CONSTRUCTION ACCOUNT

This statement is for the period from January 1, 2018 to January 31, 2018

Current Period
 	01/01/18 to 01/31/18	

Beginning Market Value	$1,501,990.30	
Investment Results		
Interest, Dividends and Other Income	1,041.76	
Fees and Expenses	- 134,140.80	
Total Investment Results	- $133099.04	
		
EndingMarket Value	$1,368,891.26	

l

bank..

00-	-M -PH-PC-032-01	00291001	2910
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2
rnoNTERRACOMMu2i# MW[oPMENT DISTRICTCAPITAL IMPROVEMENT REVENUEBONDS SERIES 2017
ACQUISITION ANO CONSTRUCTION ACCOUNT

This statement is for the period from January 1, 2018to January 31, 2018

Shares or	Market Value/	TaxCost/	% ofTotal
Face Amount	Security Description	Price	Unit Cost	Yield at Market Est Ann Inc

Cash Equivalents

1,368,891,260 First American Government	1,368,891.26	1,368,891.26	100.0	12,753.95	
Oblig Fd CIY	1.0000	1.00	.93 -·		
#3763					
31846V203					

Total Cash Equivalents	$1,368,891.26	$1,368,891.26	100.0  $12,753.95

Total Assets	$1,368,891.26	$1,368,891.26	100.0    $12,753.95

Time of trade execution and trading party (if not disclosed) will be provided upon re(juest.
Publicly traded assets are valued in accordance with market quotations or  valuation  methodologies  from  financial  industry  services believed by us to be reliable. Assets that are  not publicly  traded may  be reflected  at  values  from  other  external  sources.  Assets  for which a current value is not available may be reflected at a previous value or as not valued,  at par  value,  or  at a nominal value.  Values shown do not necessarily reflect prices  at which assets  could  be  bought  or  sold.  Values  are updated based on Internal  policy  and  may be updated less frequently than statement generation.

For further information, please contact your Analyst.

•• The Yield at Market set forth in  this  statement  for  any  money  market  fund  is  based on  the  interest  rate  applicable  to that  money market fund as of the last business day of the statement period (or most recent dally  rate available)  and  may not be relied  upon as (i)  a yield estimate for the statement period as a whole, or (ii) a guarantee of future performance.

[!ljbank.

00- -M -PH-PC-032-01	00291001	2910
0122431-00-01658-01	Page 4 of 5
SIC	
FRONTERRA COMMUNITY DEVELOPMENT DISTRICT CAPITAL IMPROVEMENT REVENUEBONDS SERIES 2017
ACQUISITION ANO CONSTRUCTION ACCOUNT

This statement is for the period from
January 1, 2018 to January 31, 2018

Income
 	cash	Principal
Cash	Total Cash	
Beginning Cash Balance as of 01/01/2018	$.00	$.00	$.00	
Taxable Interest	1,041.76		1,041.76	
Fees and Expenses	- 134 ,140.80	- 134 ,140.80	
Transfers	- 1,041.76	1,041.76		
Net Money Market Activity	133,099.04	133,099.04	
EndingCash Balance as of 01/31/2018	$0.00	$0.00	$0.00	

00- -M -PH-PC-032-01	00291001	2910
0122 431-00-01658-01	Page 5 of 5
 RON:tun1@sJaJ2,:, samMENT DISTRICT CAPITAL IMPROVEMENT REVENUEBONDS SERIES 2017
ACQUISITION ANO CONSTRUCTION ACCOUNT

This statement is for the period from January 1, 2018 to January 31, 2018
Date Posted	
Descrietion	Income
Cash	Principal
Cash	Tax
Cost	
	Beginning Balance 01/01/2 018	$.00	$.00	$1,501,990.30	
01/02/18	Interest Earned On	1,041.76			
	First Am Govt Ob Fd Cl Y				
	Interest From 12/1/17 To 12/31/17				
	31846V203				
01/03/18	Cash Disbursement	- 1,041.76			
	Transfer To Principal				
01/03/18	Cash Receipt		1,041.76		
	Transfer From Income				
01/03/18	Purchased 1,041.76 Units Of		- 1,041.76	1,041.76	
	First Am Govt Ob Fd Cl Y				
	Trade Date 1/3/18				
	31846V203				
01/09/18	Cash Disbursement		- 66,025.80		
	Paid To Jensen Underground Utilitie	s, Inc.			
	For Project Expenses					
	Dm: Re: Fronterra Cdd Application	7				
	Requisition No 8					
	Aes56379					
01/09/18	Sold 66,025.8 Units Of			66,025.80	- 66,025.80	
	First Am Govt Ob Fd Cl Y					
	Trade Date 1/9/18					
	31846V203					
01/25/18	Cash Disbursement			- 68,115.00		
	Paid To O'Donnell Landscapes Inc					
	For Project Expenses					
	Om Requisition 9 Invoice 102-18					
	For Fronterra Cdd					
	Aes56379					
01/25/18	Sold 68,115 Units Of			68,115.00	- 68,115.00	
	First Am Govt Ob Fd Cl Y					
	Trade Date 1/25/18					
	31846V203					
	EndingBalance 01/31/2018		$0.00	$0.00	$1,368,891.26	

[!libank.

,,111nl1111111,1111",11111111u, l1 11,1111111,111 11111' I'I' iIi11
000001086 05  SP	000638782447752 P

FRONTERRACOMMUNITY DEVELOPMENT DIST
ATTN RUSS WEYERDISTRICTMANAGER
707 ORCHID DR SUITE 100
NAPLES FL 34102-5014

00- -M -PH-PC -032-01	2910
0122433-00-01658-01	Page 1 of 5

FR ONTERRACOMMUNIW DEVELOPMENT DISTRICT CAPITAL IMPROVEMENT
REVENUEBONDS_1 SERIES 2017 COSTS OF ISSUANCE ACCOUNT
This statement is for the period from January 1, 2018to January 31, 2018

QUESTIONS ?

If you have any questions regarding your account or this statemen,t please
contact your Account Manager or Analyst.
Account Manager:
MARIE MORTENSON
EX-FL-WWSJ
550 WEST CYPRESS CREEK ROAD SUITE 380
FORT LAUDERDALE, FLORIDA 33309
Phone 904-358-5354
E-mail marie.mortenson@usbank.com

Analyst:
RAHANA JUMAN
Phone 651-466-6194

00- -M -PH-PC -032-01	00291001	2910
0122433-00-01658-01	Page 2 of 5

F RONTERRACOMMUNIW oE6teuPMENT DISTRICT CAPITAL IMPROVEMENT REVENUEBONDS, ,SERIES2017
COSTS OF ISSUANCE ACCOUNT

This statement is for the period from

January 1, 2018 to January 31, 2018

Current Period
 	01/01/18 to 01/31/18	
Beginning Market Value	$4.53

EndlngMarket Value	$4.53

No activity qualifies for this statement period.

bank

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0122433-00-01658-01	Page 3 of 5
FRONTERRAcoMMUN•I¢ JtJKoPMENT DISTRICT CAPITAL IMPROVEMENT REVENUEBONDS,,SERIES2017
COSTS OF ISSUANCE ACCOUNT

This statement is for the period from January 1, 2018to January 31, 2018

Shares or	Market Value/	Tax Cost/	% of Total
Face Amount	Security Description	Price	Unit Cost	Yield at Market Est Ann Inc

Cash Equivalents
4.530	First American Govemrnent	4.53	4.53	100.0	0.04
Oblig Fd CIY	1.0000	1.00	.88 .,.
#:3763
31846V203

Tota l Cash Equivalents	$4.53	$4.53	100.0	$.04

Cash

Principal Cash	26,879.01	26,879.01	355.6

Income Cash	- 26,879.01	- 26,879.01	-355.6

Total Cash	$0.00	$0.00	0.0

Total Assets	$4.53	$4.53	100.0	$.04

Time of trade execution and trading party (if not disclosed) will be provided upon request.
Publicly traded assets are valued in accordance with market quotations or  valuation  methodologies  from  financial  industry  services believed by us to be reliable. Assets that are not publicly  traded  may  be  reflected  at  values  from  other  external  sources.  Assets  for which a current value is not available may be reflected at a previous value or as not valued, at par  value,  or  at a nominal  value.  Values shown do not necessarily reflect  prices  at  which  assets  could be bought  or  sold.  Values are  updated based on Internal  policy  and may be updated less frequently than statement generation.
For further information, please contact your Analyst.

"" The Yield at Market set forth in this statement for any money market fund is based on the interest rate applicable to that  money market fund as of the last business day of the statement period (or most recent daily rate available) and may not be relied upon as (i) a yield estimate for the statement period as a whole, or (ii) a guarantee of future performance.

bank

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0122433-00-01658-01	Page 4 of 5
llffl2nMJbbbbuNtW DEVELOPMENT DISTRICT CAPITAL IMPROVEMENT REVENUEBONDSL,SERIES2017
COSTS OF ISSUANCE ACCOUNT

This statement is for the period from January 1, 2018 to January 31 , 2018

Income
Cash

Principal
Cash

Total
cash

Beginning Cash Balance as of 01/01/2018	- $26,879.01	$26,879.01	$.00

EndingCash Balance as of 01/31/2018	- $26.879.01	$26.879.01	$0.00

No activity quallfies for this statement period.

[!ljbank.

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0122433-00-01658-01	Page 5 of 5

i=RONTERRA COMMUNITY DEVELOPMENT DISTR ICT CAPITAL IMPROVEMENT REVENUEBONDS1,SERIES 2017
COSTS OF ISSUANCE ACCOUNT

This statement is for the period from January 1, 2018to January 31, 2018

Date
Posted	Description

Income Cash

Principal
Cash

Tax
Cost

Beginning Balance 01/01/2018	- $26,879.01	$26,879.01	$4.53

Ending Balance 01/31/2018	- $26,879.01	$26,879.01	$4.53