Celebration Pointe Community Development District No. 1
12051 Corporate Blvd., Orlando, FL 32817	Phone 407-723-5900 http://celebrationpointecdd1.com

A meeting of the Board of Supervisors for the Celebration Pointe Community Development District No. 1 will be held Tuesday, April 28, 2020, at 11:00 a.m. using telephonic conferencing due to the COVID-19 Executive Orders 20-52 & 20-69. The proposed agenda for this Board Meeting is found below.

Please use the following information to join the telephonic conferencing:

Phone:	1-844-621-3956	Participant Code:	796 580 192#

BOARD OF SUPERVISOR'S MEETING AGENDA
Organizational Matters
Roll Call to Confirm Quorum
Public Comment Period
Discussion regarding Executive Orders 20-52 & 20-69
Consideration of the Minutes of the November 26, 2019 Landowners’ Election
Consideration of the Minutes of the November 26, 2019 Board of Supervisors’ Meeting
Letter from Supervisor of Elections – Alachua County

Business Matters
Consideration of Resolution 2020-04, Approving a Preliminary Budget for Fiscal Year 2021 and Setting a Public Hearing Date [suggested date of July 28, 2020]
Ratification of FY 2019 Audit Engagement Letter
Consideration of Funding Request Nos. 78 & 80 - 84
Review of Statements of the District’s Financial Position

Other Business
Staff Reports
Supervisors Requests
Audience Comments
Board Member General Comments/Discussions

D. Adjournment

CELEBRATION POINTE COMMUNITY DEVELOPMENT DISTRICT NO. 1

Executive Orders 20-52 & 20-69

STATE OF FLORIDA
OFFICE OF THE GOVERNOR
EXECUTIVE ORDER NUMBER 20-52
(Emergency Management - COVID-19 Public Health Emergency)
WHEREAS, Novel Coronavirus Disease 2019 (COVID-19) is a severe acute respiratory illness that can spread among humans through respiratory transmission and presents with symptoms similar to those of influenza; and
WHEREAS, in late 2019, a new and significant outbreak ofCOVID-19 emerged in China;

and
WHEREAS, the World Health Organization previously declared COVID-19 a Public

Health Emergency of International Concern; and
WHEREAS, in response to the recent COVID-19 outbreak in China, Iran, Italy, Japan and South Korea, the Centers for Disease Control and Prevention ("CDC") has deemed it necessary to prohibit or restrict non-essential travel to or from those countries; and
WHEREAS, on March 1, 2020, I issued Executive Order number 20-51 directing the Florida Department of Health to issue a Public Health Emergency; and
WHEREAS, on March 1, 2020, the State Surgeon General and State Health Officer declared a Public Health Emergency exists in the State of Florida as a result of COVID-19; and
WHEREAS, on March 7, 2020, I directed the Director of the Division of Emergency Management to activate the State Emergency Operations Center to Level 2 to provide coordination and response to the COVID-19 emergency; and
WHEREAS, as of March 9, 2020, eight counties in Florida have positive cases for COVID-19, and COVID-19 poses a risk to the entire state of Florida; and

WHEREAS, the CDC currently recommends community preparedness and everyday prevention measures be taken by all individuals and families in the United States, including voluntary home isolation when individuals are sick with respiratory symptoms, covering coughs and sneezes with a tissue and disposal of the tissue immediately thereafter, washing hands often with soap and water for at least 20 seconds, using of alcohol-based hand sanitizers with 60%-95% alcohol if soap and water are not readily available and routinely cleaning frequently touched surfaces and objects to increase community resilience and readiness for responding to an outbreak; and
WHEREAS, the CDC currently recommends mitigation measures for communities experiencing an outbreak including staying at home when sick, keeping away from others who are sick, limiting face-to-face contact with others as much as possible, consulting with your healthcare provider if individuals or members of a household are at high risk for COVID-19 complications, wearing a facemask if advised to do so by a healthcare provider or by a public health official, staying home when a household member is sick with respiratory disease symptoms ifinstructed to do so by public health officials or a health care provider; and
WHEREAS, as Governor, I am responsible for meeting the dangers presented to this state and its people by this emergency.
NOW, THEREFORE, I, RON DESANTIS, as Governor of Florida, by virtue of the authority vested in me by Article IV, Section (l)(a) of the Florida Constitution, Chapter 252, Florida Statutes, and all other applicable laws, promulgate the following Executive Order to take immediate effect:
Section I. Because ofthe foregoing conditions, I declare a state of emergency exists in the State of Florida.

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Section 2. I designate the Director ofthe Division ofEmergency Management ("Director") as the State Coordinating Officer for the duration of this emergency and direct him to execute the State's Comprehensive Emergency Management Plan and other response, recovery, and mitigation plans necessary to cope with the emergency. Additionally, I designate the State Health Officer and Surgeon General as a Deputy State Coordinating Officer and State Incident Commander.
Pursuant to section 252.36(1)(a), Florida Statutes, I delegate to the State Coordinating
Officer the authority to exercise those powers delineated in sections 252.36(5)-(10), Florida Statutes, which he shall exercise as needed to meet this emergency, subject to the limitations of section 252.33, Florida Statutes. In exercising the powers delegated by this Order, the State Coordinating Officer shall confer with the Governor to the fullest extent practicable. The State Coordinating Officer shall also have the authority to:
Seek direct assistance and enter into agreements with any and all agencies of the United States Government as may be needed to meet the emergency.
Designate additional Deputy State Coordinating Officers, as necessary.
Suspend the effect of any statute, rule, or order that would in any way prevent, hinder, or delay any mitigation, response, or recovery action necessary to cope with this emergency.
Enter orders as may be needed to implement any ofthe foregoing powers; however, the requirements of sections 252.46 and 120.54(4), Florida Statutes, do not apply to any such orders issued by the State Coordinating Officer; however, no such order shall remain in effect beyond the expiration of this Executive Order, to include any extension.
Section 3. I order the Adjutant General to activate the Florida National Guard, as needed, to deal with this emergency.

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Section 4. I find that the special duties and responsibilities resting upon some State, regional, and local agencies and other governmental bodies in responding to the emergency may require them to suspend the application of the statutes, rules, ordinances, and orders they administer. Therefore, I issue the following authorizations:
Pursuant to section 252.36(1)(a), Florida Statutes, the Executive Office of the Governor may suspend all statutes and rules affecting budgeting to the extent necessary to provide budget authority for state agencies to cope with this emergency. The requirements of sections
252.46 and 120.54(4), Florida Statutes, do not apply to any such suspension issued by the Executive Office of the Governor; however, no such suspension shall remain in effect beyond the expiration of this Executive Order, to include any extension.
Each State agency may suspend the provisions of any regulatory statute prescribing the procedures for conduct of state business or the orders or rules of that agency, if strict compliance with the provisions of any such statute, order, or rule would in any way prevent, hinder, or delay necessary action in coping with the emergency. This includes, but is not limited to, the authority to suspend any and all statutes, rules, ordinances, or orders which affect leasing, printing, purchasing, travel, and the condition of employment and the compensation of employees. For the purposes of this Executive Order, "necessary action in coping with the emergency" means any emergency mitigation, response, or recovery action: (1) prescribed in the State Comprehensive Emergency Management Plan ("CEMP"); or (2) ordered by the State Coordinating Officer. The requirements of sections 252.46 and 120.54, Florida Statutes, shall not apply to any such suspension issued by a State agency; however, no such suspension shall remain in effect beyond the expiration of this Executive Order, to include any extensions.

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In accordance with section 465.0275, Florida Statutes, phannacists may dispense up to a 30-day emergency prescription refill ofmaintenance medication to persons who reside in an area or county covered under this Executive Order and to emergency personnel who have been activated by their state and local agency but who do not reside in an area or county covered by this Executive Order.
In accordance with section 252.38, Florida Statutes, each political subdivision within the State of Florida may waive the procedures and fonnalities otherwise required of the political subdivision by law pertaining to:
Perfonnance of public work and taking whatever prudent action is necessary to ensure the health, safety, and welfare of the community;
Entering into contracts; however, political subdivisions are cautioned against entering into time and materials contracts without ceiling as defined by 2 CFR 200.318(j) or cost plus percentage contracts as defined by 2 CFR 200.323(d);
Incurring obligations;
Employment ofpennanent and temporary workers;
Utilization ofvolunteer workers;
Rental ofequipment;
Acquisition and distribution, with or without compensation, of supplies, materials, and facilities; and,
Appropriation and expenditure ofpublic funds.
All State agencies responsible for the use of State buildings and facilities may close such buildings and facilities in those portions ofthe State affected by this emergency, to the extent necessary to meet this emergency. I direct each State agency to report the closure of any State

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building or facility to the Secretary of the Department of Management Services. Under the authority contained in section 252.36, Florida Statutes, I direct each County to report the closure ofany building or facility operated or maintained by the County or any political subdivision therein to the Secretary of the Department of Management Services. Furthermore, I direct the Secretary of the Department of Management Services to:
Maintain an accurate and up-to-date list of all such closures; and,
Provide that list daily to the State Coordinating Officer.
Section 5. I find that the demands placed upon the funds appropriated to the agencies of the State of Florida and to local agencies are unreasonably great and the funds currently available may be inadequate to pay the costs of coping with this emergency. In accordance with section 252.37(2), Florida Statutes, I direct that sufficient funds be made available, as needed, by transferring and expending moneys appropriated for other purposes, moneys from unappropriated surplus funds, or from the Budget Stabilization Fund.
Section 6. All State agencies entering emergency final orders or other final actions in response to this emergency shall advise the State Coordinating Officer contemporaneously or as soon as practicable.
Section 7. Medical professionals and workers, social workers, and counselors with good and valid professional licenses issued by states other than the State of Florida may render such services in Florida during this emergency for persons affected by this emergency with the condition that such services be rendered to such persons free of charge, and with the further condition that such services be rendered under the auspices of the American Red Cross or the Florida Department of Health.

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Section 8. All activities taken by the Director of the Division of Emergency Management and the State Health Officer and Surgeon General with respect to this emergency before the issuance of this Executive Order are ratified. This Executive Order shall expire sixty days from this date unless extended.
IN TESTIMONY WHEREOF, I have hereunto set my hand and caused the Great Seal of the State of Florida to be affixed, at Tallahassee, this 9th day of March, 2::..0_.,..

ATTEST:

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STATE OF FLORIDA
OFFICE OF THE GOVERNOR EXECUTIVE ORDER NUMBER 20-69
(Emergency Management- COVID-19 - Local Government Public Meetings)
WHEREAS, on March 1, 2020, I issued Executive Order 20-51 directing the Florida Department of Health to issue a Public Health Emergency as a result of COVID-19; and
WHEREAS, on March 1, 2020, the State Surgeon General and State Health Officer declared a Public Health Emergency exists in the State of Florida as a result of COVID-19; and
WHEREAS, on March 9, 2020, I issued Executive Order 20-52 declaring a state of emergency for the entire State of Florida as a result of COVID-19; and
WHEREAS, on March 16, 2020, President Donald J. Trump and the Centers for Disease Control and Prevention ("CDC") issued the "15 Days to Slow the Spread" guidance advising individuals to adopt far-reaching social distancing measures, such as working from home and
avoiding gatherings of more than 10 people; and
WHEREAS, on March 17, 2020, I wrote a letter to Attorney General Ashley Moody seeking an advisory opinion regarding concerns raised by local government bodies about their
ability to hold meetings through teleconferencing and other technological means in order to protect the public and follow the CDC guidance regarding social distancing; and
WHEREAS, on March 19, 2020, Attorney General Ashley Moody delivered an opinion
to me indicating that certain provisions of Florida law require a physical quorum be present for local government bodies to conduct official business, and that local government bodies may only conduct meetings by teleconferencing or other technological means if either a statute permits a quorum to be present by means other than in person, or that the in person requirement for constituting a quorum is lawfully suspended during the state of emergency; and

WHEREAS, it is necessary and appropriate to take action to ensure that COVID-19 remains controlled, and that residents and visitors in Florida remain safe and secure;
NOW, THEREFORE, I, RON DESANTIS, as Governor of Florida, by virtue of the authority vested in me by �rticle IV, Section (l)(a) of the Florida Constitution, Chapter 252, Florida Statutes, and all other applicable laws, promulgate the following Executive Order to take immediate effect:
Section 1. I hereby suspend any Florida Statute that requires a quorum to be present in person or requires a local government body to meet at a specific public place.
Section 2.	Local government bodies may utilize communications media technology, such as telephonic and video conferencing, as provided in section 120.54(5)(b)2., Florida Statutes. Section 3.	This Executive Order does not waive any other requirement under the  Florida Constitution and "Florida's Government in the Sunshine Laws," including Chapter 286,
Florida Statutes.
Section 4. This Executive Order shall expire at the expiration of Executive Order 20- 52, including any extension.
IN TESTIMONY WHEREOF, I have hereunto set my hand and caused the Great Seal of the State of Florida to be affixed, at Tallahassee, this
20th da T  of March, 20
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CELEBRATION POINTE COMMUNITY DEVELOPMENT DISTRICT NO. 1
NOTICE OF PUBLIC MEETING HELD DURING PUBLIC HEALTH EMERGENCY DUE TO COVID-19

Notice is hereby given that the Board of Supervisors (“Board”) of the Celebration Pointe Community Development District No. 1 (“District”) will hold a regular meeting of the Board of Supervisors on April 28, 2020, at 11:00 a.m., to be conducted by means of communications media technology, pursuant to Executive Orders 20-52 and 20-69 issued by Governor DeSantis on March 9, 2020, and March 20, 2020, respectively, and pursuant to Section 120.54(5)(b)2., Florida Statutes. The meeting is being held for the necessary public purpose of approving the Fiscal Year 2021 Proposed Budget and at such time the Board is so authorized and may consider any business that may properly come before it.

While it is necessary to hold the above referenced meeting of the District’s Board of Supervisors utilizing communications media technology due to the current COVID-19 public health emergency, the District fully encourages public participation in a safe and efficient manner. Toward that end, anyone wishing to listen and participate in the meeting can do so telephonically at 1-844-621-3956; Access Code: 796 580 192. Additionally, participants are encouraged to submit questions and comments to the District Manager in advance at (407) 723-5900 to facilitate the Board’s consideration of such questions and comments during the meeting.

A copy of the agenda may be obtained at the offices of the District Manager, c/o PFM Group Consulting, LLC, 12051 Corporate Boulevard, Orlando, Florida 32817, Phone: (407) 723-5900 (“District Manager’s Office”) during normal business hours or from the District’s website at http://celebrationpointecdd1.com/.

The meeting is open to the public and will be conducted in accordance with the provisions of Florida law for community development districts. The meeting may be continued to a date, time, and place to be specified on the record at such meeting. There may be occasions when Board Supervisors or District Staff may participate by speaker telephone.

Any person requiring special accommodations at the meeting because of a disability or physical impairment should contact the District Manager’s Office at least forty-eight (48) hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Manager’s Office.

Each person who decides to appeal any decision made by the Board with respect to any matter considered at the meeting is advised that person will need a record of 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.

Jennifer Walden District Manager

CELEBRATION POINTE COMMUNITY DEVELOPMENT DISTRICT NO. 1

Minutes of the November 26, 2019 Landowners’ Meeting

MINUTES OF MEETING

CELEBRATION POINTE
COMMUNITY DEVELOPMENT DISTRICT NO. 1 LANDOWNERS’ ELECTION
Tuesday, November 26, 2019
2579 SW 87th Drive, Gainesville, FL 32608 Called to order at 11:00 a.m.

Present:

Dave Stockman	Celebration Pointe Holdings, LLC
Jennifer Walden	PFM Group Consulting, LLC

FIRST ORDER OF BUSINESS	Call to Order and Roll Call

The meeting was called to order at 11:02 a.m.

SECOND ORDER OF BUSINESS	Appointment of Meeting Chairman

Ms. Walden, as District Manager, was appointed chair of the Landowners’ meeting.

Identification	of	Landowners	and/or Landowner’s Proxy Holder(s)

Ms. Walden noted that Mr. Stockman was present and is the authorized voter for Celebration Pointe Holdings, LLC which owns several parcels with total acreage of 165.66 and allows for 174 votes. Mr. Stockman has the original proxy form as well as his ballot.

Call for Nominations, Election of Supervisors

Mr. Stockman nominated Troy Ely for Seat 3, Dave Stockman for Seat 4 and Madeline Da Silva for Seat 5. There were no further nominations.
The votes were cast as follows: Troy Ely received 174 votes.
Dave Stockman received 174 votes.
Madeline Da Silva received 173 votes.

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Thus, Troy Ely and Dave Stockman will each serve a 4 year term and Madeline Da Silva will serve a 2 year term.

THIRD ORDER OF BUSINESS	Adjournment

The Landowners’ Election was adjourned.

Secretary / Assistant Secretary	Chairperson / Vice Chairperson

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CELEBRATION POINTE COMMUNITY DEVELOPMENT DISTRICT NO. 1

Minutes of the November 26, 2019 Board of Supervisors’ Meeting

MINUTES OF MEETING

CELEBRATION POINTE
COMMUNITY DEVELOPMENT DISTRICT NO. 1
Board of Supervisors Meeting Tuesday, November 26, 2019
2579 SW 87th Drive, Gainesville, FL 32608 Called to order at approximately 11:06 a.m.

Present and constituting a quorum:

Madeline Da Silva	Vice-Chair
Dave Stockman	Assistant Secretary
Troy Ely	Assistant Secretary

Also present were:

Jennifer Walden	PFM
Lynne Figenscher	Cobb Cole (via phone)

FIRST ORDER OF BUSINESS	Organizational Matters Call to Order and Roll Call
The Board of Supervisors’ Meeting for the Celebration Pointe Community Development District No. 1 was called to order at approximately 11:06 a.m. and the names of those in attendance were announced. Board Members Madeline Da Silva, Dave Stockman, and Troy Ely constituted a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period

There were no members of the public present at this time.

THIRD ORDER OF BUSINESS	Swearing in Newly Elected Board Members

Ms. Walden noted for the record that Ms. Da Silva, Mr. Ely, and Mr. Stockman were administered the oath of office prior to today’s meeting.

FOURTH ORDER OF BUSINESS	Consideration of the Minutes of the July 2, 2019 Board of Supervisors’ Meeting

The Board reviewed the minutes outlined in the agenda.

On motion by Mr. Stockman, seconded by Ms. Da Silva, with all in favor, the Board approved the minutes of the July 2, 2019 Board of Supervisors’ Meeting.

FIFTH ORDER OF BUSINESS	Consideration of Resolution 2020-01, Canvassing and

Certifying the Results of the Landowners’ Election

Ms. Walden noted Troy Ely was elected to Seat 3 with 174 votes. Dave Stockman was elected to Seat 4 with 174 votes. Madeline Da Silva was elected to Seat 5 with 173 votes.

Therefore, Mr. Ely and Mr. Stockman will each serve a 4- year term and Ms. Da Silva will serve a 2-year term. Ms. Walden requested a motion from the Board to approve resolution 2020-01.

On motion by Mr. Stockman, seconded by Mr. Ely, with all in favor, the Board approved Resolution 2020-01, Canvassing and Certifying the Results of the Landowners’ Election.

SIXTH ORDER OF BUSINESS	Consideration of Resolution 2020-02, Election of Officers

Ms. Walden noted that the current slate of officers is as follows; Johnathan Paul as Chairperson, Madeline Da Silva as Vice-Chairperson, Jennifer Walden as Secretary and Treasurer, Lynne Mullins, Heather Dyrkolbotn, Troy Ely, and Dave Stockman as Assistant Secretaries, and Amanda Lane as assistant Treasurer. Ms. Walden recommended that the Board keep the personnel from PFM in their current positions.

On motion by Mr. Stockman, seconded by Mr. Ely, with all in favor, the Board approved Resolution 2020-02, Election of Officers as follows: Johnathan Paul as Chairperson, Madeline Da Silva as Vice-Chairperson, Jennifer Walden as Secretary and Treasurer, Lynne Mullins, Heather Dyrkolbotn, Troy Ely, and Dave Stockman as Assistant Secretaries, and Amanda Lane as assistant Treasurer.

SEVENTH ORDER OF BUSINESS	Consideration of Resolution 2020-03, Adopting a Revised Budget for FY 2019

Ms. Walden explained that the District did exceed the overall budget but it did have several line items that went over the threshold. If a line item goes over $10,000.00 or 10% of that line item then the District has to readopt the revised budget with those changes.

Ms. Walden was asked which items went over the threshold and she responded that they are the Trustee Fees, Miscellaneous, and the Website Maintenance.

On motion by Mr. Stockman, seconded by Ms. Da Silva, with all in favor, the Board approved Resolution 2020-03, Adopting a Revised Budget for FY 2019.

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EIGHTH ORDER OF BUSINESS	Ratification	of	Funding Request Nos. 67 – 69

The Board reviewed Funding Request Nos. 67 - 69.

On motion by Ms. Da Silva, seconded by Mr. Ely, with all in favor, the Board approved Funding Request Nos. 67 - 69.

NINTH ORDER OF BUSINESS	Ratification	of	Funding Request Nos. 70 – 77

The Board reviewed Funding Request Nos. 70 - 77.

On motion by Mr. Stockman, seconded by Ms. Da Silva, with all in favor, the Board approved Funding Request Nos. 70 - 77.

TENTH ORDER OF BUSINESS	Review	of	the	District’s Financial Position

Ms. Walden presented the updated financials through October 31, 2019 to the Board. These are the financials for the first month of the District’s fiscal year. The District has incurred expenses of a little over $19,000.00 for Fiscal Year 2020. There is no action required by the Board.

Ms. Da Silva asked if Bass Pro was still paying rent to the storage for the Real Estate Taxes. Ms. Walden was told that the District has not been getting Bass Pro rental.

ELEVENTH ORDER OF BUSINESS	Staff Reports

Attorney – No Report

Engineer – Not present

Manager – Ms. Walden noted that the next meeting is scheduled for January 28, 2020.

TWELFTH ORDER OF BUSINESS	Supervisor	and	Audience Comments & Adjournment

There were no Supervisor requests and no audience comments. Ms. Walden requested a motion to adjourn.

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On motion by Mr. Ely, seconded by Mr. Stockman, with all in favor, the Board adjourned its November 26, 2019 Board of Supervisors’ Meeting.

Secretary/Assistant Secretary	Chairman/Vice-Chairman

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CELEBRATION POINTE COMMUNITY DEVELOPMENT DISTRICT NO. 1

Supervisor of Elections
-	Alachua County

Vote Alachua
KIM A. BARTOi/ SUPERVISOR OF ELECTIONS
Josiah T. Walls Building 515 North Main Street Suite 300
Gainesville, Florida 32601-3348

Telephone: (352) 374-5252
Fax: (352) 374-5264
kbarton@alachuacounty.us

April 17, 2020 Lynne Mullins
Assistant District Manager
Celebration Pointe Community Development District 12051 Corporate Blvd
Orlando, FL 32817 Dear Ms. Mullins,
We received your letter requesting information regarding the number of registered voters within the boundaries of the Celebration Pointe Community Development District No. 1 and we are glad to provide you with those numbers.

As of April 15, 2020 there were 4 voters registered in the revised Celebration Pointe Community Development District No. 1.

If you have any questions or need additional information, please give me a call.

Supervisor of Elections Alachua County

Visit our Web Site www.VoteAlachua. com

CELEBRATION POINTE COMMUNITY DEVELOPMENT DISTRICT NO. 1

Resolution 2020-04,
Approving a Preliminary Budget for Fiscal Year 2021 and Setting a Public Hearing Date

RESOLUTION 2020-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CELEBRATION POINTE COMMUNITY DEVELOPMENT DISTRICT NO. 1 APPROVING THE DISTRICT’S PROPOSED BUDGETS FOR FISCAL YEAR 2020/2021 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors of the Celebration Pointe Community Development District No. 1 (“Board”) prior to June 15, 2020, proposed budgets for Fiscal Year 2020/2021; and

WHEREAS, the Board has considered the proposed budgets and desires to set the required public hearing thereon.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CELEBRATION POINTE COMMUNITY DEVELOPMENT DISTRICT NO. 1:

BUDGETS APPROVED. The budgets proposed by the District Manager for Fiscal Year 2020/2021 attached hereto as Exhibit A are hereby approved as the basis for conducting a public hearing to adopt said budgets.

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

DATE:	 	

HOUR:	 	

LOCATION:	2579 SW 87th Drive
Gainesville, FL 32608

TRANSMITTAL OF BUDGETS TO LOCAL GENERAL PURPOSE GOVERNMENT. The District Manager is hereby directed to submit a copy of the proposed budgets to Alachua County at least 60 days prior to the hearing set above.

POSTING OF BUDGETS. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved budgets on the District’s website at least two days before the budget hearing date as set forth in Section 2. If the District does not yet have its own website, the District's Secretary is directed to transmit the approved budgets to the manager or administrator of Alachua County for posting on its website.

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

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

PASSED AND ADOPTED THIS 28th DAY OF April, 2020.

ATTEST:	CELEBRATION POINTE
COMMUNITY DEVELOPMENT DISTRICT NO. 1

By: 	

Secretary/Assistant Secretary	Its: 	

Exhibit "A"

Celebration Pointe Community Development District #1
Proposed Annual Operations & Maintenance Budget FY 2021

Revenues:

Actuals Through 3/31/2020

Anticipated April - Sept.
2020

Anticipated FY 2020 Totals

FY 2020 Adopted Budget

Proposed FY 2021 Budget

Developer Funded	$	28,097.62		$	69,319.77		$	97,417.39		$	148,550.00		$	148,550.00	
Rental Income	-		-		-		30,300.00		30,300.00	
Total Revenues	$	28,097.62		$	69,319.77		$	97,417.39		$	178,850.00		$	178,850.00	
Expenditures:										
Travel & Per Diem	$	-		$	500.00		$	500.00		$	1,000.00		$	1,000.00	
Trustee Fees	20,929.74		-		20,929.74		25,000.00		25,000.00	
District Management Fees	15,000.00		15,000.00		30,000.00		30,000.00		30,000.00	
Assessment Administration (Series 2014A, 2017A and O&M)	-		-		-		15,000.00		15,000.00	
Reamortization Schedule (Series 2014A and 2017A)	-		500.00		500.00		500.00		500.00	
Engineering Fees	-		-		-		2,000.00		2,000.00	
Bond Dissemination Agent	3,000.00		500.00		3,500.00		3,500.00		3,500.00	
District Counsel Fees	5,565.25		7,000.00		12,565.25		25,000.00		25,000.00	
Audit Fees	-		5,850.00		5,850.00		6,600.00		6,600.00	
Property Appraiser	-		75.00		75.00		75.00		75.00	
Conference Calls	-		-		-		250.00		50.00	
Mailing Expenses	57.26		442.74		500.00		500.00		500.00	
Printing & Binding	-		-		-		425.00		425.00	
Legal Advertising	654.05		650.00		1,304.05		5,000.00		5,000.00	
Miscellaneous	-		-		-		15,000.00		15,000.00	
Property Taxes	8,159.35		-		8,159.35		8,400.00		8,400.00	
Website Maintenance	600.00		1,800.00		2,400.00		2,400.00		2,400.00	
Dues, Licenses & Fees	305.00		-		305.00		200.00		305.00	
Electric	-		-		-		2,000.00		2,000.00	
Water	1,628.99		1,871.01		3,500.00		3,500.00		4,000.00	
Dumpster	-		-		-		2,200.00		2,200.00	
General Insurance	3,258.00		-		3,258.00		3,500.00		3,600.00	
Property Insurance	1,483.00		-		1,483.00		4,000.00		3,395.00	
D&O Insurance	2,588.00		-		2,588.00		2,800.00		2,900.00	
Landscaping Maintenance & Material	-		-		-		10,000.00		10,000.00	
Hurricane Cleanup	-		-		-		10,000.00		10,000.00	
Total Expenditures	$	63,228.64		$	34,188.75		$	97,417.39		$	178,850.00		$	178,850.00	

Celebration Pointe Community Development District No. 1 Proposed FY 2021
Debt Service Budgets

	Proposed Series 2014		Proposed Series 2017	
REVENUES:				
Assessments	$2,858,700.00		$2,582,575.00	
TOTAL REVENUES	   $2,858,700.00 		   $2,582,575.00 	

EXPENDITURES:				
Interest 11/01/2020	$752,768.75		$692,525.00	
Principal 05/01/2021	$615,000.00		$475,000.00	
Interest 05/01/2021	$752,768.75		$692,525.00	
TOTAL EXPENDITURES	   $2,120,537.50 		   $1,860,050.00 	

EXCESS REVENUES	

 	$738,162.50 		

 	$683,025.00 	

Interest 11/01/2021	

$738,162.50		

$722,525.00	

CELEBRATION POINTE COMMUNITY DEVELOPMENT DISTRICT NO. 1

FY 2019 Audit Engagement Letter

CRI �,�: :

IN GRAM 
CPAs and Advisors

Septe rnber 20, 2019

Celebration Pointe Community Development District c/o Fishkind & Associates
1205 1 Corporate Blvd. Orla ndo, FL 32817

Carr, Riggs & Ingram, LLC Certified Public Accountants 500 Grand Boulevard
Suite 210 
Miramar Beach, Florida 32550

(850) 837-3 141 
(850) 654-4619 (fax)
CRlcpa.com

We are pleased to confirm our understanding of the services we are to provide Celebration Pointe Community Development District for the year ended September 30, 2019. We will audit the financial statements of the governmental activities, each major fu nd, and the aggregate remaining fund information, including the re lated notes to the fi nancial statements, which collectively com prise the basic financial st�tements of Ce lebration Pointe Community Devel0pment District as of and for the year ended September 30, 2019. Accounti ng standards generally accepted in the United States of America provide for certain requi red supplementa ry information (RSI), such as management' s discussion and analysis (M D&A), to su pple ment Celebration Poi nte Community Development District's basic financial statements. Such information, although not a part of the basic fina ncial statements, is requ ired by the Governmental Accounting Sta ndards Boa rd who considers it to be an essential pa rt of financial reporting for placing the basic financial statements in an ·a ppropriate operationa l, economic, or historical context. As part of our engagement, we will apply certain li mited procedures to Ce lebration Pointe Com munity Development District's RSI in accordance with auditi ng standards generally accepted in the United States of America . These limited procedures will consist of inquiries of management  regarding  the   methods   of  preparing  ·the   information   and   comparing  the   i n.formation   for consistency with management' s responses to our inquiries, the basic fi nancial state ments, and other knowledge we obtained during our audit of the basic fi nancia l statements. We will not express an opinion or provide_ any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. The fo llowi ng RSI is required by U.S. generally accepted accounting principles and wi ll be su bjected to certain lim ited procedures, but will not be audited: 

Management's Discussion and Ana lysis.
Budgeta ry Compa rison Schedule. 

Audit Objectives

The objective of our audit is the expression of opinions as to whether your fi nancial stateme nts are fa irly presented, in all materia l respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementa ry i�formation referred to in the second paragra ph when considered in relation to the financial state me nts as a whole. Our audit will be condu cted in accordance with auditing
standards genera lly accepted in the United States of America and the sta ndards for fi nancial audits conta ined in Government Auditing Standards, issued by the Comptroller General of the Un ited States, and will include tests of the accounting records of Celebration Poi nte Com munity Development District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon com pletion of our audit of Celebration Pointe Community Development District's financia l statements. Ou r report will be addressed to the Board of Supervisors of Celebration Pointe Community Development District. We ca nnot provide assurance that unmodified opinions will be expressed. Circu mstances may arise in which it is necessary for us to modify our opinions or add empha.sis-of-matter or other-matter paragraphs. If our opinions are other rhan un mod ified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or issue reports, or may withdraw from this engagement.

We will also provide a report (that does not include an opinion) on interna l control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncomplia nce with wh ich could have a materia l effect on the financial statements as required by Government Auditing Standards. The report on internal control and on com pliance and other matters wi ll incl ude a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity' s internal control and complia nce. The paragra ph will also state that the report is not suitable for any other purpose. If during our audit we become aware that Celebration Poi nte Com munity Development District is su bject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U. S. generally accepted auditing standards and the standards for fina ncial audits contained in Government A uditing Standards may not satisfy the relevant lega l, regulatory, or contractual requirements.

Audit Procedu res-General

An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of tra nsactions to be exa mined and the areas to be tested. An audit also includes eva luating the appropriateness of accounting policies used and the reasonableness of significa nt accounting estimates made by management, as well as evaluati ng the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable assu rance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent fina ncial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that a re attributable to the governme nt or to acts by management or employees acting on beha lf of the government. Because the determination of abuse is su bjective, Government Auditing Standards do not expect aud itors to provide reasonable assurance of detecting abuse.

Because of the inherent limitations of an audit, combi ned with the inherent limitations of interna l control, and because we wil l not perform a detailed examination of all transactions, there is a risk that materia l misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect im material misstatements or violations of laws or govern mental regulations that do not have a di rect and material effect on the financia l statements. However, we will in form the appropriate level of management of any material errors, fraudulent financial reporti ng, or misappropriation of assets that comes to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential, and of any material a buse that comes to our attention. Our responsibil ity as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.

Our procedures will include tests of docu mentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, cred itors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bil l you for responding to this inquiry. At the conclusion of our audit, we will requi re certain written representations from you about your responsibi lities for the financial statements; compliance with laws, regu lations, contracts, and grant agreements; and other responsibilities required by general ly accepted auditing sta ndards.

Audit Procedu res- Internal Control

Our audit will include obtai ning an understanding of the government and its envi ronment, including internal control, suffi cient to assess the risks of mate rial misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the fi nancia l statements and to preventing and detecting misstatements resulting from il legal acts and other noncompliance matters that have a di rect and material effect on the financial stateme nts. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.

An audit is not designed to provide assurance on internal control or to identify significant deficiencies or materia l weaknesses. Accordingly, we will express no such opinion. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.

Audit Procedures-Compliance

As part of obtain ing reasonable assurance about whether the fina ncial statements are free of material misstatement, we will perform tests of Celebration Pointe Community Development District's compliance with the provisions of appl icable laws, regulation s, contracts, agreements, and gra nts. However, the objective of our audit will not be to provide an opinion on overall com plia nce and we will not express such an opin ion in our report on compliance issued pursuant to Government Auditing Standards.

Other Services

We will also assist in preparing the financia l statements and related notes of Celebration Pointe Community Development  District  in  conformity with  U. S.  genera lly accepted  accounting  principles  ba_sed  on  information provided by you. These nonaudit se rvices do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. We will perform the services in accordance with applicable professional standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any proced ure or take any action that could be construed as assuming management responsibilities.

We will also examine the District's complia nce with the requirements of Section 218.415, Florida Statutes, Local Government Investment Policies, as of September 30, 2019. Our exa mi nation will be conducted in accordance with attestation standards established by the American In stitute of Certified Public Accountants. Accordingly, it will include examining, on a test basis, your records and other procedu res to obtain evidence necessary to ena ble us to express our opinion. Our report will be addressed to the Board of Supervisors of the District. We ca nnot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion. If our opinion is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or a re unable to form or have not formed an opinion, we may decline to express an opinion or may withdraw from this engagement.

Management Responsibilities

Management is responsible for designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation and fa ir presentation of financial statements that are free from material 

misstatement, whether due to fra ud or error, including evaluating and monitoring ongoing activities to help ensu re that appropriate goals and o bjectives a re met; following laws and regulations; and ensuring that management and fina ncial info rmation is relia ble and properly reported. Management is also responsible for implementing systems designed to ach ieve com pliance with applicable laws, regulations, contracts, and gra nt agreements. You are also responsible for the se lection and application of accounting principles, for the prepa ration and fa ir presentation of the financial state ments and all accompanying information in conform ity with U. S. generally acce pted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.

Management is also responsible fo r making all financial re cords and re lated information available to us and for the accu racy and completeness of that information. You are also responsi ble for providing us with (1) access to all information of which yo u a re aware that is releva nt to the preparation and fa ir presentation of the fin ancial statements, (2) additional i nformation that we may req uest for the purpose of the audit, and (3) unrestricted a ccess to pe rsons within the government from whom we determine it necessary to obta in audit evidence.

Your responsibilities include adjusting the fi nancial statements to correct material misstatements and for confirming to us in the written representation lette r that the effects of any uncorrected misstatements aggregated by us during the cu rrent engagement and pertaining to the latest period presented a re immateria l, both individua lly and in the aggregate, to the fina ncial statements taken as a wh·ole.

You a re responsible for the design and implementation of programs a nd controls to prevent and detect fraud, and for informing us about all known or suspecte d fraud affecting the govern ment involving (1) management,
employees who have significa nt roles in internal co ntrol, and (3) oth ers where the fra ud could have a materia l effect on the fina ncial statements. Yo ur responsibilities incl ude info rming us of your knowledge of any al legations of fra ud or suspected fra ud affecting the government received in com munications from employees, fo rmer em ployees, gra ntors, regulators, or others. In addition, you are responsible for identifying and ensuring that the gove rnment compl ies with applicable laws, regu lation s, contracts, agreements, and grants and for ta king ti mely and appropriate steps to remedy fra ud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.

You are responsible for the prepa ration of the supplementary information, which we have been engaged to report on, in conformity with U.S. generally accepted accounting principles. You agree to include our report on the supplementary information in any document that contains and indicates that we have reported on the supplementa ry info rmation. You also agree to include the audited fina ncial statements with any presentation of the supplementary information that includes our report thereon. Your responsibi lities include acknowledging to us in the written represe ntation letter that (1) you are responsible for presentation of the supplementa ry info rmation in accordance with GAAP; (2) you believe the supplementary information, including its fo rm and content, is fairly p resented in accordance with GAAP; (3) the methods of measurement or presentation have not cha nged from those used in the prior period (or, if they have changed, the reasons fo r such cha nges); and (4) you have disclosed to us any sign ificant assum ptions or interpretations underlying the measurement or presentation of the suppleme ntary information. 

Management is responsible for establishing and maintaining a process for tracking the status of audit fin dings and recommendations. Management is also responsible fo r identifying and providi ng report copies of previous financia l audits, attestation enga gements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significa nt findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing ma nagement's

views on our current findings, conclusions, and recom mendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that in formation.

You agree to assume all management responsibilities relati ng to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the manage ment representation letter our assista nce with preparation of the financial statements and related notes and that you have reviewed and approved the financia l statements and related notes prior to their issuance and have accepted responsibility for them. Fu rther, you agree to oversee the nona udit services by designating an individual, preferably from senior management, with suita ble skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them. 

Engagement Administration, Fees, and Other

We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request and will locate a ny documents selected by us fo r testing.

We will provide copies of our reports to the District; however, ma nagement is responsible for distribution of the reports and the financial statements. Unless restricted by law or regulation, or containing privi leged and confidential information, copies of our reports are to be made available for public inspection.

The audit documentation for this engagement is the property of Carr, Riggs & Ingram, LLC and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individ uals wi ll be made availa ble upon request and in a timely manner to the Florida Auditor General or its designee, a federal agency provid ing direct or indirect funding, or the U.S. Government Accounta bility Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any suck request. If requested, access to such audit documentation will be provided under the su pervision of CRI personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distri bute the copies or information contai ned therein to others, including other governmental agencies.

Public Records. Aud itor shall, pursuant to and in accordance with Section 1 19 .0701, Florida Statutes,. comply with the public records laws of the State of Florida, and specifical ly shall :

Keep and maintain public records required by the District to perform the services or work set forth in this Agreement; and 

Upon the request of the District' s custodian of public records, provide the District with a copy of the requested records or al low the records to be inspected or copied within a reasona ble time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes, or as otherwise provided by law; and 

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 Auditor does not tra nsfer the records to the District; and

Upon completion of the Agreement, transfer, at no cost to the District, all pu blic records in possession of the Aud itor or keep and maintain public records required by the District to perform the service or work provided for in this Agreement. If the Auditor transfe rs all public

records to the District upon completion of the Agreement, the Auditor sha ll destroy (except as required by regulation or p rofessional standard to mainta in such records) any duplicate public records that are exempt or confidential and exem pt from pu blic disclosu re req uirements. If the Auditor keeps and maintains public records upon completion of the Agreement, the Auditor shall meet all applica ble requirements for retaining public records. Al l records stored electron ica lly must be provided to the District, upon request from the District's custod ian of public records, in a format that is compatible with the information technolo gy systems of the District.

Auditor acknowledges that any requests to inspect or copy public records re lating to this Agreement must be made di rectly to the District pursuant to Section 119.0701(3), Florida Statutes. If notified by the District of a public records request for records not in the possession of the District but in possession of the Auditor, the Auditor shall provide such records to the District or allow the records to be inspected or copied within a reasonable time. Auditor acknowledges that shou ld Auditor fa il to provide the public records to the District within a reasonable time, Auditor may be su bject to penalties pursuant to Section 119. 10, Florida Statutes.

IF THE AUDITOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE AU DITOR'S DUTY TO PROVIDE PUBLIC RECORDS RE LATING TO THIS AGREEMENT/CONTRACT, THE AUDITOR MAY CONTACT THE CUSTODIAN OF PUBLIC RECORDS FOR THE DISTRICT AT:

PFM Group Consulting, LLC 12051 Corporate Blvd.
Orlando, FL 32817
TELEPHONE: (407) 723-5900
EMAIL: mullinsl@pfm.com 

The audit docume ntation for this engagement will be retained for a minimum of five years after the report release date or fo r any additional period requested by the Florida Auditor General. If we a re aware that a federal awa rding agency or auditee is contesting an audit find ing, we will contact the pa rty( ies) contesting the audit finding for guidance prior to destroying the audit documentation. 

We expect to begin our audit on approximately Jan uary 1, 2020 and to issue our report no later than April 30, 2020. Alan Jowers is the engagement partner and is responsible for supervising the engagement and signing the reports or authorizing another individual to sign them. 

Our fee for these services will be $5,850. This agreement provides for a contract pe riod of one (1) year with the option of four (4) one-yea r renewals upon the written agreement of the pa rties. The fees for the annual renewals will be according to the proposal. Our invoices for these fe es will be rendered each month as work progresses and are paya ble on presentation. In accordance with our firm pol icies, work may be suspended if your account becomes 30 days or more overdue and may not be resumed until your account is paid in fu ll. If we elect to term inate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of te rmination, even if we have not completed our report. The District has 30 day termination without cause right, in addition to immediate termination with ca use right. You will be obligated to com pensate us for all time expe nded and to reimburse us for all out-of-pocket costs through the date of termi nation. The above fee is based on anticipated cooperation from your personnel and the assum ption that unexpected circumsta nces will not be encountered during the audit. If sign ificant additional time is necessa ry, we will discuss it with you and a rrive at a new fee estimate before we incur the additional costs.

Dispute Resolution

In the event of a dispute between the parties which arises out of or relates to this contract or engagement letter, the breach thereof or the services provided or to be provided hereunder, and, if the dispute ca nnot be settled through negotiation, the parties agree that before initiati ng arbitration, litigation or some other dispute resolution procedure, they wi ll first to try in good fa ith to resolve the dispute through non-binding mediation. The mediation wi ll be administered by the American Arbitration Association under its Dispute Resolution Rules for Professional Accounting and Related Services Disputes. The costs of any mediation proceedings sha ll be shared equa lly by all parties.

Limitation of Liability
Except as provided in this agreement, CRI shall not be liable for incidenta l, consequentia l, exem plary, special, punitive or ancillary da mages of any kind alleged as a result of any cause of action from this agreement, wheth er arising out of breach of contract, tort or otherwise. Unless otherwise stated in this agreement, both CRI and you agree that the total cu mu lative liability of CRI (i ncluding its employees, directors, officers or agents), shall not exceed the amount of fees earned by CRI related to this engagement during the twelve months preceding the event giving rise to the claim, as such a mount sha ll serve as a reasonable prospective estimate of any damages which you may suffer through any breach by CRI of the terms of this agreement, as such da mages may be speculative or im possible to calculate. If there are unpaid fees owed to CRI, this cumulative liabil ity will be reduced by the value of the unpaid fees with no additional interest or charges, as CRI reta ins the right to offset any sums claimed as due and owed by you, by any sums to which it is lega lly entitled. This limitation shall apply whether or not further da mages are foreseeable, or whether either party (or its employees, agents, officers or directors) have been advised of the possibility of such damages.
G overning Law; Venue
This agreement and performance hereunder shall be governed by the laws of the State of Alabama, without reference to any conflict of laws rules or principles. Any action or proceeding arising from or relating to this agreement must be brought in a state or federal court having jurisdiction in Coffee County, Ala bama, and each party irrevocably submits to the jurisdiction and venue of any such cou rt in any such action or proceeding and agrees to waive any defenses to venue and jurisdiction incl uding /arum non conveniens.
Statute of Limitations
The pa rties agree that there shall be a one-yea r statute of limitation (from the del ivery of the service or termination of the contract) for the fi ling of any requests for arbitration, lawsuit, or proceeding related to this agreement. If such a claim is filed more tha n one year, or the minimum durational period having been determined as permissible by applicable statutory law or by a court of competent jurisdiction, subseq uent to the del ive ry of the service or termination of the contract, whichever occurs first in time, then it shall be precl uded by this provision, rega rdless of whether or not the claim has accrued at that time. 
Electronic Data Communication and Storage and Use of Third Party Service Provider

In the interest of facilitating our services to your compa ny, we may send data over the Internet, securely store electronic data via com puter software applications hosted remotely on the Internet, or allow access to data through third-party vendors' secured portals or clouds. Electronic data that is confidential to your company may be transmitted or stored using these methods. We may use third-pa rty service providers to store or transmit this data, such as, but not limited to, providers of tax return prepa ration software. In usi ng these data commun ication and storage methods, our firm employs measures designed to maintain data security. We use

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providers during this engagement.

To enhance our services to you, we will use a cpombi nation of remote access, secure file transfer, virtual   rivatye

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that CRI  has  no  resporneesibt oilitbyefboor uthned abcyttivhietietseromf sits thi rd - pa rt y ve ndors su pply in g th e s e tools and  agr ee to

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We appreciate the opportunity to be of service to Celebration  Pointe  Community  Deyvelo  ment yD istrict and

y	y a nd a l l c la i m s a ri s i n g from o r re l at ed to the operation of orefcyoordurs. files and records; therefore, we recommend that you also maintain your own  backup fifes of these

enclosed copy and return it to us. ·

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Very truly yours,

CARR, RIGGS & INGRAM, LLC
Certified Public Accountants

TRhEiSsPlOetNteSrE :correctly sets fo

Title:

nderstanding of Celebration Pointe Community Development District.

Title:   	Vr--"-'of-""ce< 	

CELEBRATION POINTE COMMUNITY DEVELOPMENT DISTRICT NO. 1

Funding Request Nos.
78 & 80 – 84

CELEBRATION POINTE
COMMUNITY DEVELOPMENT DISTRICT #1

Funding Request No. 78
12/1 9/2019 
Item	
Payee	
Invoice	
General	
General	
No.			Fund FY19 	Fund FY20	
1	Cobb Cole
District Counsel thru 1 0/31/19 	
1 58529		
$1 ,586. 16 	
	District Counsel thru 11 /30/1 9	1 59182		$2,1 78.29	
2	The Gainesville Sun
Legal Ad A000958629 run dates 11 /03, 11 /04, 1 2/01	
31391 376		
$534.83	
3	GRU				
	Acct: 2000-561 3-5180 water 1 0/23-1 1 /20			$240.61	
4	PFM Group Consulting				
	District Management Fee Nov 201 9	DM-1 1 -201 9-0015 		$2, 500.00	
	Website Fee Nov 201 9	DM-1 0-201 9-0019 		$1 00.00	
	Postage Sep 201 9	OE-EXP-00477	$1 .50		
			$1 .50	$7,1 39.89	

Assistant Secretary/Secretary

Please remit funding to: Celebration Pointe COD #1 Attention: Amy Champagne 12051 Corporate Blvd.
Orlando, FL 32817 

TOTAL:

ChairmanNice  Chairman

$7,141 .39

CELEBRATION POINTE COMMUNITY DEVELOPMENT DISTRICT #1

Funding Request No. 80	
1/17/2020				
Item	Payee	Invoice	General	
No.			Fund FY20	

1	
Cobb Cole			
	Bonds Interest thru 10/31/19	158530	$15.09	
2	The Gainesville Sun			
	Legal Ad 12/01&12/29 Finance Charge	31392014	$8.00	
3	PFM Group Consulting			
	District Management Fee Dec 2019	DM-12-2019-0015	$2,500.00	
	Website Fee Dec 2019	DM-12-2019-0016	$100.00	
	Postage Oct 2019	OE-EXP-00530	$6.55	
			$2,629.64	
		TOTAL:	$2,629.64	
				
	Assistant Secretary/Secretary	Chairman/Vice Chairman		

Please remit funding to: Celebration Pointe CDD #1 Attention: Amy Champagne 12051 Corporate Blvd.
Orlando, FL 32817

CELEBRATION POINTE COMMUNITY DEVELOPMENT DISTRICT #1

Funding Request No. 81	
2/14/2020				
Item	Payee	Invoice	General	
No.			Fund FY20	

1	
Cobb Cole			
	District Counsel thru 12/31/19	159827	$1,041.44	
2	GRU			
	Acct: 2000-5613-5180 water 12/21/19 - 01/24/20	-	$438.28	
3	PFM Group Consulting			
	District Management Fee Jan 2020	DM-01-2020-0015	$2,500.00	
	Website Fee Jan 2020	DM-01-2020-0016	$100.00	
	Postage Nov 2019	OE-EXP-00548	$11.13	
	FedEx Dec 2019	OE-EXP-00604	$31.58	
4	U.S. Bank			
	Administration Fees 01/01/20 - 12/31/20	5626181	$12,445.13	
			$16,567.56	
		TOTAL:	$16,567.56	
				
	Assistant Secretary/Secretary	Chairman/Vice Chairman	

Please remit funding to: Celebration Pointe CDD #1 Attention: Amy Champagne 12051 Corporate Blvd.
Orlando, FL 32817

CELEBRATION POINTE COMMUNITY DEVELOPMENT DISTRICT #1

Funding Request No. 82	
3/11/2020				
Item	Payee	Invoice	General	
No.			Fund FY20	

1	
Cobb Cole			
	District Counsel thru 01/31/20	160744	$744.27	
2	GRU (paid online)			
	Acct: 2000-5613-5180, 3300 SW 42ND WAY; 01/25/20-02/21/20	-	$301.81	
3	PFM Group Consulting			
	District Management Fee Feb. 2020	DM-02-2020-0015	$2,500.00	
	Website Fee Feb. 2020	DM-02-2020-0016	$100.00	
	District Management Fee Mar. 2020	DM-03-2020-0015	$2,500.00	
	Website Fee Mar. 2020	DM-03-2020-0016	$100.00	
	Postage: Jan. 2020	OE-EXP-00661	$6.50	
			$6,252.58	
		TOTAL:	$6,252.58	
				
	Assistant Secretary/Secretary	Chairman/Vice Chairman	

Please remit funding to: Celebration Pointe CDD #1 Attention: Amy Champagne 12051 Corporate Blvd.
Orlando, FL 32817

CELEBRATION POINTE COMMUNITY DEVELOPMENT DISTRICT #1

Funding Request No. 83	
4/1/2020				
Item	Payee	Invoice	General	
No.			Fund FY20	

1	
Cobb Cole			
	District Counsel thru 02/29/20	161406	$62.00	
2	GRU (paid online)			
	Acct: 2000-5613-5180, 3300 SW 42ND WAY; 02/22/20-03/21/20	-	$322.21	
			$384.21	
	TOTAL:	$384.21	
			
	Assistant Secretary/Secretary	Chairman/Vice Chairman	

Please remit funding to: Celebration Pointe CDD #1 Attention: Amy Champagne 12051 Corporate Blvd.
Orlando, FL 32817

CELEBRATION POINTE COMMUNITY DEVELOPMENT DISTRICT #1

Funding Request No. 84	
4/10/2020					
Item	Payee		Invoice	General	
No.				Fund FY20	

1	
Carr Riggs & Ingram				
	Audit FY 2019		16866977	$1,750.00	
				$1,750.00	
			
TOTAL:	
$1,750.00	
	Assistant Secretary/Secretary		Chairman/Vice Chairman		

Please remit funding to: Celebration Pointe CDD #1 Attention: Monica Sutera 12051 Corporate Blvd.
Orlando, FL 32817

CELEBRATION POINTE COMMUNITY DEVELOPMENT DISTRICT NO. 1

District’s Financial Position

Celebration Pointe CDD No. 1 Statement of Activities (YTD) As of 3/31/2020

R evenues

General Fund   Series 2014 Debt
Service Fund

Series 2017 Debt Service Fund

Series 2014 Construction
Fund

Series 2017 Construction
Fund

Long Term Debt Group

Total

Developer Contributions	$49,190.55						$49,190.55	
Off-Roll Assessments		$810,287.34					810,287.34	
Other Income & Other Financing Sources		1,613,992.32					1,613,992.32	
Inter-Fund Group Transfers In		(118,350.13)					(118,350.13)	
Off-Roll Assessments			$739,759.14				739,759.14	
Other Income & Other Financing Sources			1,446,595.92				1,446,595.92	
Inter-Fund Group Transfers In			(98,540.46)				(98,540.46)	
Inter-Fund Transfers In				$118,350.13			118,350.13	
Inter-Fund Transfers In					$98,540.46		98,540.46	
Total Revenues	$49,190.55	$2,305,929.53	$2,087,814.60	$118,350.13	$98,540.46	$0.00	$4,659,825.27	

E xpenses

Insurance	$2,588.00						$2,588.00	
Trustee Services	20,929.74						20,929.74	
Management	15,000.00						15,000.00	
Dissemination Agent	3,000.00						3,000.00	
District Counsel	5,565.25						5,565.25	
Postage & Shipping	57.26						57.26	
Legal Advertising	654.05						654.05	
Property Taxes	8,159.35						8,159.35	
Web Site Maintenance	600.00						600.00	
Dues, Licenses, and Fees	305.00						305.00	
Water	1,628.99						1,628.99	
General Insurance	3,258.00						3,258.00	
Property & Casualty	1,483.00						1,483.00	
Interest Payments - Series 2014		$807,240.63					807,240.63	
Interest Payments - Series 2017			$737,125.00				737,125.00	
Total Expenses	$63,228.64	$807,240.63	$737,125.00	$0.00	$0.00	$0.00	$1,607,594.27	

O ther Revenues (Expenses) & Gains (Losses)

Interest Income		$6,923.38					$6,923.38	
Interest Income			$1,792.72				1,792.72	
Interest Income				$344.34			344.34	
Interest Income					$52.78		52.78	
Total Other Revenues (Expenses) & Gains	$0.00	$6,923.38	$1,792.72	$344.34	$52.78	$0.00	$9,113.22	
Change In Net Assets	($14,038.09)	$1,505,612.28	$1,352,482.32	$118,694.47	$98,593.24	$0.00	$3,061,344.22	

Net Assets At Beginning Of Year	
$64,058.42	
$2,134,118.35	
$1,917,254.27	
$158,607.41	
($2,070,849.90)	
$0.00	
$2,203,188.55	

Net Assets At End Of Year	

$50,020.33	

$3,639,730.63	

$3,269,736.59	

$277,301.88	

($1,972,256.66)	

$0.00	

$5,264,532.77	

Celebration Pointe CDD No. 1 Statement of Financial Position As of 3/31/2020

	General Fund	Series 2014 Debt	Series 2017 Debt	Series 2014	Series 2017	Long Term	Total	
		Service Fund	Service Fund	Construction	Construction	Debt Group		
		
Assets		Fund	Fund			
Current Assets								
General Checking Account	$80,205.59						$80,205.59	
Accounts Receivable - Due from Developer	25,449.78						25,449.78	
Prepaid Expenses	2,887.50						2,887.50	
Due From Other Funds		$8,371.07					8,371.07	
Debt Service Reserve Series 2014		2,020,400.66					2,020,400.66	
Revenue Series 2014		45,317.57					45,317.57	
Prepayment Series 2014		1,574,012.40					1,574,012.40	
Debt Service Reserve Series 2017			$1,819,877.67				1,819,877.67	
Revenue Series 2017			38,476.98				38,476.98	
Prepayment Series 2017			1,411,381.94				1,411,381.94	
Acquisition/Construction Series 2014				$37.45			37.45	
Deferred Cost Series 2014				277,264.43			277,264.43	
Acquisition/Construction Series 2017					$51,040.18		51,040.18	
Deferred Cost Series 2017					133,286.16		133,286.16	
Total Current Assets	$108,542.87	$3,648,101.70	$3,269,736.59	$277,301.88	$184,326.34	$0.00	$7,488,009.38	

Investments								
Amount Available in Debt Service Funds					$6,909,467.22	$6,909,467.22	
Amount To Be Provided					54,875,532.78	54,875,532.78	
Total Investments	$0.00	$0.00	$0.00	$0.00	$61,785,000.00	$61,785,000.00	

Total Assets	$108,542.87	$3,648,101.70	$3,269,736.59	$277,301.88	$184,326.34	$61,785,000.00	$69,273,009.38	
		
Liabilities and Net Assets					
Current Liabilities
Accounts Payable	
$24,701.69					
$24,701.69	
Due To Other Funds	8,371.07					8,371.07	
Deferred Revenue	25,449.78					25,449.78	
Deferred Revenue		$8,371.07				8,371.07	
Retainage Payable				$2,156,583.00		2,156,583.00	
Total Current Liabilities	$58,522.54	$8,371.07	$0.00	$0.00	$2,156,583.00	$0.00	$2,223,476.61	

Long Term Liabilities
Revenue Bonds Payable - Long-Term						$61,785,000.00	$61,785,000.00	
Total Long Term Liabilities		$0.00	$0.00	$0.00	$0.00	$61,785,000.00	$61,785,000.00	
Total Liabilities	$58,522.54	$8,371.07	$0.00	$0.00	$2,156,583.00	$61,785,000.00	$64,008,476.61	

Celebration Pointe CDD No. 1 Statement of Financial Position As of 3/31/2020

Net Assets

General Fund    Series 2014 Debt
Service Fund

Series 2017 Debt Service Fund

Series 2014 Construction
Fund

Series 2017 Construction
Fund

Long Term Debt Group

Total

Fund Balance - Unreserved	$79,736.58						$79,736.58	
Net Assets, Unrestricted	(4,253.26)						(4,253.26)	
Net Assets - General Government	(11,424.90)						(11,424.90)	
Current Year Net Assets - General Government	(14,038.09)						(14,038.09)	
Net Assets, Unrestricted		$2,134,114.40					2,134,114.40	
Current Year Net Assets, Unrestricted		1,505,612.28					1,505,612.28	
Net Assets - General Government		3.95					3.95	
Net Assets, Unrestricted			$1,917,254.27				1,917,254.27	
Current Year Net Assets, Unrestricted			1,352,482.32				1,352,482.32	
Net Assets, Unrestricted				$183,607.41			183,607.41	
Current Year Net Assets, Unrestricted				118,694.47			118,694.47	
Net Assets - General Government				(25,000.00)			(25,000.00)	
Net Assets, Unrestricted					($2,044,812.02)		(2,044,812.02)	
Current Year Net Assets, Unrestricted					98,540.46		98,540.46	
Net Assets - General Government					(26,037.88)		(26,037.88)	
Current Year Net Assets - General Government					52.78		52.78	
Total Net Assets	$50,020.33	$3,639,730.63	$3,269,736.59	$277,301.88	($1,972,256.66)	$0.00	$5,264,532.77	
								
Total Liabilities and Net Assets	$108,542.87	$3,648,101.70	$3,269,736.59	$277,301.88	$184,326.34	$61,785,000.00	$69,273,009.38	

Celebration Pointe CDD No. 1
Budget to Actual
For the period ending 3/31/2020

Year To Date
Actual	Budget	Variance

Adopted Budget FY2020

Revenues

Developer Contributions	$	49,190.55		$	74,275.00		$	(25,084.45)		$ 148,550.00	
Rental Income	-		15,150.00		(15,150.00)		30,300.00	
Net Revenues	$	49,190.55		$	89,425.00		$	(40,234.45)		$ 178,850.00	

General & Administrative Expenses

Engineering Fees	$	-		$	1,000.00		$	(1,000.00)		$	2,000.00	
Trustee Fees	20,929.74		12,500.00		8,429.74		25,000.00	
District Management Fees	15,000.00		15,000.00		-		30,000.00	
Assessment Administration	3,000.00		7,500.00		(4,500.00)		15,000.00	
Reamortization Fees	-		250.00		(250.00)		500.00	
District Counsel Fees	5,565.25		12,500.00		(6,934.75)		25,000.00	
Audit Fees	-		3,300.00		(3,300.00)		6,600.00	
Property Appraiser	-		37.50		(37.50)		75.00	
Bond Dissemination Agent	-		1,750.00		(1,750.00)		3,500.00	
Travel & Per Diem	-		500.00		(500.00)		1,000.00	
Conference Calls	-		125.00		(125.00)		250.00	
Mailing Expenses	-		250.00		(250.00)		500.00	
D&O Insurance	2,588.00		1,400.00		1,188.00		2,800.00	
General Insurance	3,258.00		1,750.00		1,508.00		3,500.00	
Property Insurance	1,483.00		2,000.00		(517.00)		4,000.00	
Printing & Binding	57.26		212.50		(155.24)		425.00	
Legal Advertising	654.05		2,500.00		(1,845.95)		5,000.00	
Miscellaneous (related to rental income)	-		7,500.00		(7,500.00)		15,000.00	
Dues, Licenses & Fees	305.00		100.00		205.00		200.00	
Property Taxes	8,159.35		4,200.00		3,959.35		8,400.00	
Electric	-		1,000.00		(1,000.00)		2,000.00	
Water	1,628.99		1,750.00		(121.01)		3,500.00	
Dumpster	-		1,100.00		(1,100.00)		2,200.00	
Hurricane Cleanup	-		5,000.00		(5,000.00)		10,000.00	
Website Maintenance	600.00		1,200.00		(600.00)		2,400.00	
Landscaping Maintenance & Material	-		5,000.00		(5,000.00)		10,000.00	
Total General & Administrative Expenses	$	63,228.64		$	89,425.00		$	(26,196.36)		$ 178,850.00	
Net Income (Loss)	$	(14,038.09)		$	-		$	(14,038.09)		$	-