Gardens at Hammock Beach Community Development District
Agenda
June 3, 2022

Gardens at Hammock Beach Community Development District Revised Agenda
Friday	The Hilton Garden Inn Palm Coast
June 3, 2022	55 Town Center Blvd
12:30 PM	Palm Coast, Florida 32164

Roll Call

Public Comment Period

Approval of Minutes of the July 30, 2021 Board of Supervisors Meeting and Acceptance of Minutes of the July 30, 2021 Audit Committee Meeting
Consideration of Resolution 2022-01 Approving the Proposed Fiscal Year 2023 Budget and Setting a Public Hearing
Review and Acceptance of the FY 2021 Annual Audit Report - Added

Ratification of Funding Requests # 9 – 10 for Fiscal Year 2021 and #1 – 7 for Fiscal Year 2022
Staff Reports

Attorney

Engineer and Maintenance Report

District Manager’s Report

Balance Sheet and Income Statement

Presentation of Number of Registered Voters - 0

Designation of November 18, 2022 as Landowners’ Meeting Date

Other Business

Supervisor’s Requests

Adjournment

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MINUTES OF MEETING GARDENS AT HAMMOCK BEACH
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Gardens at Hammock Beach Community Development District was held on Friday, July 30, 2021 at 12:00 p.m. at the Hilton Garden Inn Palm Coast, 55 Town Center Boulevard, Palm Coast, Florida.

Present and constituting a quorum were:

Clint Smith	Chairman
David Lusby	Vice Chairman
William Livingston	Assistant Secretary

Also present were:

George Flint	District Manager
Michael Chiumento III	District Counsel
Danielle Ferguson (via phone)	Palm Coast Intracoastal, LLC

FIRST ORDER OF BUSINESS	Roll Call

Mr. Flint called the meeting to order at 12:10 p.m. A quorum was present.

SECOND ORDER OF BUSINESS	Public Comment Period
There being none, the next item followed.

THIRD ORDER OF BUSINESS	Approval of Minutes of the May 21, 2021
Meeting
There were no corrections.

Mr. Flint noted the minutes reflected Ms. Ferguson as attending but did not show that she was by phone.
July 30, 2021	Gardens at Hammock Beach CDD

FOURTH ORDER OF BUSINESS	Public Hearing
Consideration of Resolution 2021-09 Adopting the Fiscal Year 2022 Budget and Relating to the Annual Appropriations
Mr. Flint recalled the Board previously approved the Proposed Budget and set today as the public hearing. A copy of the budget was sent to Flagler County as required by Statute and all noticing requirements were met. The Proposed Budget was attached to the resolution as Exhibit A, which would be funded through a Developer Funding Agreement in lieu of imposing assessments. The developer would only be responsible to actual expenses incurred and not budgeted expenses. The main change between next year and the current year was the inclusion of Dissemination Agent, Arbitrage and Trustee Fees in order to issue bonds. GMS was reducing the Management Fee by 50% until bonds were issued. In response to Mr. Livingston’s question, Mr. Flint confirmed all line items were under budget.
Mr. Flint opened the public hearing. Since there were no public comments, the public hearing was closed.

FIFTH ORDER OF BUSINESS	Consideration of Fiscal Year 2022 Funding
Agreement
Mr. Flint presented the Developer Funding Agreement for Fiscal Year 2022. It was the same form of agreement as in the past. The budget would be attached as Exhibit A.

July 30, 2021	Gardens at Hammock Beach CDD

SIXTH ORDER OF BUSINESS	Review and Acceptance of Fiscal Year 2020
Audit Report - ADDED
Mr. Flint presented the Fiscal Year 2020 Audit Report, which was received by management after the agenda package was distributed. The District triggered the requirement for completing an audit and Grau & Associates was engaged. It was a clean audit.

Mr. Livingston asked what triggered the audit requirement. Mr. Flint explained a trigger of $50,000 in expenses required an audit under Chapter 190, Florida Statutes. Management received a phone call from the State.

SEVENTH ORDER OF BUSINESS	Ratification  of  Agreement  with  Grau  &
Associates	to	Provide	Fiscal	Year	2020 Auditing Services
Mr. Flint noted Grau & Associates was engaged to prepare the audit in a not-to-exceed amount of $3,200, which was consistent with the fee they proposed for Fiscal Year 2021.

EIGHTH ORDER OF BUSINESS	Acceptance	of	Audit	Committee
Recommendation and Selection of #1 Ranked Firm to Provide Auditing Services for Fiscal Year 2021
Mr. Flint stated at the Audit Committee meeting, held prior to this meeting, Grau & Associates was selected as the number one ranked firm.

July 30, 2021	Gardens at Hammock Beach CDD

NINTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Chiumento reported on the ongoing litigation. The public hearing was on August 28, 2021. Mr. Livingston asked if the suit would be resolved. Mr. Chiumento hoped the court approved an order. Mr. Livingston asked if it could get extended. Mr. Chiumento anticipated a resolution. There would be a Joint Stipulation between the parties.

Engineer
There being none, the next item followed.

District Manager’s Report
Balance Sheet and Income Statement
Mr. Flint presented the Balance Sheet and Income Statement, which were unaudited through June 30, 2021. No action was required.

Ratification of Fiscal Year 2021 Funding Requests #7-8
Mr. Flint presented Funding Requests #7 and #8, which were transmitted to the developer under the Developer Funding Agreement. Funding Request #7 was $3,880.51 and Funding Request #8 was $4,030.76.

Approval of Fiscal Year 2022 Meeting Schedule
Mr. Flint presented the Fiscal Year 2021 meeting schedule, which the District was required to approve each year. The District was meeting on an as needed basis.

Mr. Livingston noted no meetings were scheduled until the next budget.	Mr. Flint confirmed the next meeting would be in April or May to approve the Proposed Budget and in
July 30, 2021	Gardens at Hammock Beach CDD

August or September to adopt the budget. Mr. Livingston would be in Florida until September 13th or 14th. Mr. Flint would try to schedule the public hearing for early September.

TENTH ORDER OF BUSINESS	Other Business
There being none, the next item followed.

ELEVENTH ORDER OF BUSINESS	Supervisor’s Request
There being none, the next item followed.

TWELFTH ORDER OF BUSINESS	Adjournment

Secretary / Assistant Secretary	Chairman / Vice Chairman

MINUTES OF MEETING GARDENS AT HAMMOCK BEACH
COMMUNITY DEVELOPMENT DISTRICT

The Audit Committee meeting of the Board of Supervisors of the Gardens at Hammock Beach Community Development District was held on Friday, July 30, 2021 at 12:00 p.m. at Hilton Garden Inn Palm Coast, 55 Town Center Boulevard, Palm Coast, Florida.

Present were:

David Lusby Clint Smith
William Livingston George Flint

The following is a summary of the discussions and actions taken at the July 30, 2021 Gardens at Hammock Beach Community Development District’s Audit Committee Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order at 12:00 p.m. All Committee Members were present.

SECOND ORDER OF BUSNESS	Public Comment Period
There being none, the next item followed.

THIRD ORDER OF BUSINESS	Approval	of	Minutes	of	May	21,	2021
Meeting

FOURTH ORDER OF BUSINESS	Tally	of	Audit	Committee	Members
Rankings and Selection of an Auditor
Mr. Flint noted at the last Audit Committee Meeting, the Board approved the form of the Request for Proposals (RFP) and selection criteria. The RFP was noticed in the newspaper and provided to firms that typically provided auditing services. Responses were received from Grau & Associates (Grau) and Berger, Toombs, Elam, Gaines & Frank (Berger, Toombs). A Ranking
July 30, 2021	Gardens at Hammock Beach CDD

Sheet was provided to the Board reflecting the criteria approved by the Board and the responses. The criteria included the ability of personnel, experience, understand of the scope, ability to provide services and price. Each were 20 points. The firms were asked to provide five years of pricing. Berger, Toombs price was $500 less over five years; however, Mr. Flint was concerned about their ability to provide services as they struggled to complete audits for a number of Districts this past cycle.
Mr. Smith ranked Grau number one with 99 points and Berger, Toombs number two with 96 points. Mr. Lusby was more confident with Grau because Grau was the auditor on the CDD Boards he served on. Mr. Livingston was not familiar with either company. He originally ranked Berger, Toombs as number one and Grau number two, but after reviewing the proposals, Mr. Livingston ranked Grau number one and Berger, Toombs number two, due to their rapport and experience. Mr. Livingston questioned the purpose of the audit. Mr. Flint explained the reason the District received notice that they were required to have an audit this year. In prior years, an Annual Financial Report was filed.

Mr. Livingston asked if the audit was for next fiscal year. Mr. Flint stated it would be for the current fiscal year, which ends on September 30th.

FIFTH ORDER OF BUSINESS	Adjournment

2

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RESOLUTION 2022-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE GARDENS AT HAMMOCK BEACH COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2022/2023 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors (“Board”) of the Gardens at Hammock Beach Community Development District (“District”) prior to June 15, 2022, a proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2022 and ending September 30, 2023 (“Fiscal Year 2022/2023”); and

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

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE GARDENS AT HAMMOCK BEACH COMMUNITY DEVELOPMENT DISTRICT:

PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2022/2023 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.

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

DATE:	August 19, 2022

HOUR:	12:30 P.M.

LOCATION:	Hilton Garden Inn Palm Coast/Town Center 55 Town Center, Blvd
Palm Coast, Florida

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

POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget on the District’s website at least two days before the budget hearing date as set forth in Section 2, and shall remain on the website for at least 45 days.
PUBLICATION OF NOTICE. Notice of this public hearing shall be published in the manner prescribed in Florida law.

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

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

PASSED AND ADOPTED THIS 3 rd DAY OF June, 2022.

ATTEST:	GARDENS AT HAMMOCK BEACH COMMUNITY DEVELOPMENT DISTRICT

Gardens at Hammock Beach
Community Development District

Proposed Budget
FY2023

6M3

Table of Contents

1		General Fund

2-5		General Fund Narrative
Gardens at Hammock Beach
Community Development District Proposed Budget
General Fund

	Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2022	3/31/22	6 Months	9/30/22	FY2023	

Revenues						
Developer Contributions	$	77,251	$	17,938	$	21,778	$	39,716	$	80,048	
Total Revenues	$	77,251	$	17,938	$	21,778	$	39,716	$	80,048	

Expenditures						
General & Administrative						
Supervisor Fees	$	7,200	$	-	$	3,600	$	3,600	$	7,200	
FICA Expense	$	551	$	-	$	275	$	275	$	551	
Engineering	$	5,000	$	-	$	2,500	$	2,500	$	5,000	
Attorney	$	5,000	$	-	$	2,500	$	2,500	$	5,000	
Dissemination	$	3,500	$	-	$	-	$	-	$	3,500	
Arbitrage	$	450	$	-	$	-	$	-	$	450	
Trustee Fees	$	4,050	$	-	$	-	$	-	$	4,050	
Annual Audit	$	3,000	$	3,200	$	-	$	3,200	$	3,300	
Management Fees	$	35,000	$	8,750	$	8,750	$	17,500	$	36,750	
Information Technology	$	600	$	300	$	300	$	600	$	750	
Website Maintenance	$	400	$	200	$	200	$	400	$	500	
Telephone	$	100	$	-	$	50	$	50	$	100	
Postage	$	750	$	28	$	375	$	403	$	750	
Insurance	$	5,500	$	5,175	$	-	$	5,175	$	5,822	
Printing & Binding	$	500	$	-	$	250	$	250	$	500	
Legal Advertising	$	5,000	$	-	$	2,500	$	2,500	$	5,000	
Other Current Charges	$	350	$	350	$	175	$	525	$	525	
Office Supplies	$	125	$	0	$	63	$	63	$	125	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Expenditures	$	77,251	$	18,178	$	21,538	$	39,716	$	80,048	
						
Excess Revenues/(Expenditures)	$	-	$	(240)	$	240	$	-	$	-	
Gardens at Hammock Beach Community Development District GENERAL FUND BUDGET

REVENUES:

Developer Contributions

The District will enter into a Funding Agreement with the Developer to fund the General Fund expenditures for the Fiscal Year.

EXPENDITURES:

General & Administrative:

Supervisors Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed $4,800 per year paid to each supervisor for the time devoted to District business and meetings. The amount is based on 3 supervisors attending 12 meetings during the fiscal year.

FICA Expense

Represents the Employer’s share of Social Security and Medicare taxes withheld from Board of Supervisor checks.

Engineering

The District's engineer provides general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices, etc. The District has contracted with Parker, Mynchenberg & Associates, Inc. for this service.

Attorney

The District's legal counsel provides general legal services to the District, e.g. attendance and preparation for monthly meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager. The District has contract with Chiumento, Dwyer, Hertel, Grant, P.L. for this service.
Gardens at Hammock Beach Community Development District GENERAL FUND BUDGET

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. Governmental Management Services – Central Florida, LLC provides these services.

Arbitrage

The District will contract with AMTEC, an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on any future bond issuance.

Trustee Fees

The District will pay annual trustee fees for any future bond issuance that are deposited with a Trustee at US Bank, N.A.

Annual Audit

The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm. Grau & Associates will provide this services.

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reporting, etc.

Information Technology

Represents costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, security, accounting software, etc. Governmental Management Services – Central Florida, LLC provides these services.

Website Maintenance
Gardens at Hammock Beach Community Development District GENERAL FUND BUDGET

Represents the costs associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc. Governmental Management Services – Central Florida, LLC provides these services.

Telephone

Telephone and fax machine.

Postage

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public officials liability insurance coverage is provided by Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Printing & Binding

Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.

Legal Advertising

The District is required to advertise various notices for Board meetings, public hearings, etc in a newspaper of general circulation.

Other Current Charges

Bank charges and any other miscellaneous expenses incurred during the fiscal year.

Office Supplies
Gardens at Hammock Beach Community Development District GENERAL FUND BUDGET

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc. Governmental Management Services – Central Florida, LLC provides these services.

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Florida Department of Economic Opportunity for $175. This is the only expense under this category for the District.

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GARDENS AT HAMMOCK BEACH COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021
GARDENS AT HAMMOCK BEACH COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA

TABLE OF CONTENTS

	  Page		
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-5	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	6	
Statement of Activities	7	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	8	
Reconciliation of the Balance Sheet – Governmental Funds		
to the Statement of Net Position	9	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
10	
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities	
11	
Notes to Financial Statements	12-17	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual – General Fund	
18	
Notes to Required Supplementary Information	19	
OTHER INFORMATION		
Data Elements required by FL Statute 218.39 (3) (c)	20	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

21-22	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	

23	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
24-25	

INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
Gardens at Hammock Beach Community Development District Flagler County, Florida
951 Yamato Road ▪ Suite 280 Boca Raton, Florida 33431 (561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities and each major fund of Gardens at Hammock Beach Community Development District, Flagler County, Florida (“District”) as of and for the fiscal year ended September 30, 2021, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2021, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District’s basic financial statements. The information for compliance with FL Statute 218.39
(3) (c) is not a required part of the basic financial statements. The information for compliance with FL Statute 218.39 (3) (c) has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated February 24, 2022, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

February 24, 2022
MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Gardens at Hammock Beach Community Development District, Flagler County, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2021. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The liabilities of the District exceeded its assets at the close of the most recent fiscal year resulting in a net position deficit balance of ($32,839).

The change in the District’s total net position in comparison with the prior fiscal year was ($908), a decrease. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2021, the District’s governmental funds reported combined ending fund balance of $824, a decrease of ($688), in comparison with the prior fiscal year. The fund balance is non spendable for prepaids and the remainder is unassigned deficit fund balance.

OVERVIEW OF FINANCIAL STATEMENTS

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

Government-Wide Financial Statements

The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

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

The government-wide financial statements include all governmental activities that are principally supported by Developer contributions. The District does not have any business-type activities. The governmental activities of the District include the general government (management) function.

Fund Financial Statements

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

Governmental Funds

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

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

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

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

Notes to the Financial Statements

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

GOVERNMENT-WIDE FINANCIAL ANALYSIS

As noted earlier, net position may serve over time as a useful indicator of an entity’s financial position. In the case of the District, liabilities exceeded assets at the close of the most recent fiscal year.

Key components of the District’s net position are reflected in the following table:
NET POSITION SEPTEMBER 30,
	2021	2020	
Current and other assets	$	13,920	$	8,355	
Total assets	13,920	8,355	
Current liabilities	13,096	6,843	
Long-term liabilities	33,663	33,443	
Total liabilities	46,759	40,286	
Net position
Net investment in capital assets	
(33,663)	
(33,443)	
Unrestricted	824	1,512	
Total net position	$	(32,839)	$	(31,931)	

The District’s net position decreased during the most recent fiscal year.
GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

Key elements of the change in net position are reflected in the following table:
CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
	2021	2020	
Revenues:
Program revenues
Operating grants and contributions	

$	49,548	

$	47,287	
Total revenues	49,548	47,287	
Expenses:
General government	
50,456	
80,835	
Total expenses	50,456	80,835	
Change in net position	(908)	(33,548)	
Net position - beginning	(31,931)	1,617	
Net position - ending	$	(32,839)	$	(31,931)	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2021 was $50,456. The costs of the District’s activities were funded by program revenues which were comprised of Developer contributions.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2021.

CAPITAL DEBT

At September 30, 2021, the District had $33,663 in Developer liabilities for its governmental activities. More detailed information about the District’s capital debt is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND OTHER EVENTS

Subsequent to fiscal year end, the Board is in discussion to issue Bonds in order to fund the construction and acquisition of infrastructure improvements.

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT

If you have questions about this report or need additional financial information, contact the Gardens at Hammock Beach Community Development District’s Finance Department at 219 E. Livingston Street, Orlando, Florida, 32801.
GARDENS AT HAMMOCK BEACH COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2021

	Governmental
	Activities		
ASSETS		
Cash and cash equivalents	$	824	
Due from Developer	7,921	
Prepaid items		5,175 	
Total assets		13,920 	
LIABILITIES		
Accounts payable	7,921	
Unearned revenue	5,175	
Non-current liabilities:		
Due in more than one year		33,663 	
Total liabilities		46,759 	
NET POSITION		
Net investment in capital assets	(33,663)	
Unrestricted		824 	
Total net position	 $	(32,839) 	

See notes to the financial statements
GARDENS AT HAMMOCK BEACH COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

Program
Net (Expense) Revenue and Changes in Net
		Revenues	Position	 Operating Grants
and	Governmental
Functions/Programs		Expenses	Contributions	Activities	 Primary government:
Governmental activities:
General government	 $	50,456	$	49,548	$	(908) 
Total governmental activities		50,456	49,548	(908) 

Change in net position	(908)	
Net position - beginning		(31,931) 	
Net position - ending	 $	(32,839) 	

See notes to the financial statements
GARDENS AT HAMMOCK BEACH COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2021

	Major Funds	
Capital

Total Governmental
General
Projects
Funds
ASSETS			
Cash and cash equivalents	$	824	$	-	$	824	
Due from Developer	7,921	-	7,921	
Prepaid items	5,175	-	5,175	
Total assets	$	13,920	$	-	$	13,920	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	7,921	$	-	$	7,921	
Unearned revenue	5,175	-	5,175	
Total liabilities	13,096	-	13,096	

Fund balances:
Nonspendable:
Prepaid items		5,175		-		5,175	
Unassigned		(4,351)		-		(4,351)	
Total fund balances		824		-		824	

Total liabilities and fund balances	
$	
13,920	
$	
-	
$	
13,920	

See notes to the financial statement
GARDENS AT HAMMOCK BEACH COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2021
Fund balance - governmental funds	$	824
Amounts reported for governmental activities in the statement of net position are different because:
Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Developer advances	 (33,663)		(33,663)  Net position of governmental activities		$  (32,839)

See notes to the financial statement
GARDENS AT HAMMOCK BEACH COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

	Major Funds		Total

REVENUES

General
Capital Projects
Governmental Funds

Developer contributions	$	49,548	$	-	$	49,548	
Total revenues	49,548	-	49,548	

EXPENDITURES
Current:
General government	50,236	220	50,456	
Total expenditures	50,236	220	50,456	

Excess (deficiency) of revenues over (under) expenditures	

(688)	

(220)	

(908)	

OTHER FINANCING SOURCES (USES)
Developer advances	-	220	220	
Total other financing sources (uses)	-	220	220	

Net change in fund balances	
(688)	
-	
(688)	

Fund balances - beginning	
1,512	
-	1,512		

Fund balances - ending	
$	824	
$	-	$	824		

See notes to the financial statements
GARDENS AT HAMMOCK BEACH COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

Net change in fund balances - total governmental funds	$	(688)
Amounts reported for governmental activities in the statement of activities are different because:
Governmental funds report Developer advances as financial resources, whereas these amounts are eliminated in the statement of activities and
recognized as long-term liabilities in the statement of net position.
Change in net position of governmental activities
	(220) 
$	(908)

See notes to the financial statements
GARDENS AT HAMMOCK BEACH COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
NOTES TO FINANCIAL STATEMENTS

NOTE 1 - NATURE OF ORGANIZATION AND REPORTING ENTITY

Gardens at Hammock Beach Community Development District (the "District") was established by the Board of Commissioners of Flagler County’s approval of Ordinance No. 2006-21 effective on October 9, 2006 pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

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

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected on an at large basis by the owners of the property within the District. The Board exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes.

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

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

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.

The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment; operating- type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

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

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.

Assessments
Assessments are non-ad valorem assessments on benefited property within the District. Operating and maintenance assessments are based upon the adopted budget and levied annually at a public hearing of the District. Debt service assessments are levied when Bonds are issued and assessed and collected on an annual basis. The District may collect assessments directly or utilize the uniform method of collection under Florida Statutes. Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by the County Tax Collector on November 1 and due on or before March 31 of each year. Property owners may prepay a portion or all of the debt service assessments on their property subject to various provisions in the Bond documents.

Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

The District reports the following major governmental funds:

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

Capital Projects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.

When both restricted and unrestricted resources are available for use, it is the government’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity

Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.

Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).

The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:

The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.

Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.
The District does not have any capital assets as of September 30, 2021. Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but
not yet earned.
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

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

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

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

The District can establish limitations on the use of fund balance as follows:

Committed fund balance – Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.

Assigned fund balance – Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

Fund Equity/Net Position (Continued)
The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

Other Disclosures

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

NOTE 3 - BUDGETARY INFORMATION

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

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

NOTE 4 – DEPOSITS

The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.
NOTE 5 – CAPITAL ASSETS

The infrastructure intended to serve the District has been estimated at a total cost of approximately
$20,185,000. The infrastructure will include roadways, potable water and wastewater systems, and land improvements, including wetland mitigation areas. In addition, the project will include irrigation, parks, and recreational facilities that will be constructed and operated by others. A portion of the project costs is expected to be financed with the proceeds from the issuance of Bonds with the remainder to be funded by the Developer and conveyed to the District. Upon completion, certain improvements are to be conveyed to others for ownership and maintenance responsibilities.

NOTE 6 – LONG-TERM LIABILITIES

Developer Advances
During the current fiscal year the Developer advanced $220 to the District in order to fund costs associated with the anticipated issuance of Bonds. The advanced amounts are expected to be repaid to the Developer with proceeds from a future Bond issuance.

Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2021 were as follows:

Governmental activities Developer advances
Total
Beginning Balance

Additions	Reductions
Ending Balance
Due Within One Year

NOTE 7 - DEVELOPER TRANSACTIONS

The Developer has agreed to fund the general operations of the District. In connection with that agreement, Developer contributions to the general fund were $49,548 as of September 30, 2021, which includes a receivable of $7,921 as of September 30, 2021.

NOTE 8 - CONCENTRATION

The District’s activity is dependent upon the continued involvement of the Developer and major landowners, the loss of which could have a material adverse effect on the District’s operations.

NOTE 9 - MANAGEMENT COMPANY

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

NOTE 10 - RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations.
GARDENS AT HAMMOCK BEACH COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

	

 Budgeted Amounts Original and Final	

Actual Amounts	Variance with Final Budget - Positive
(Negative)	

REVENUES				
Developer Contributions	$	72,251	$	49,548	$	(22,703)	
Total revenues	72,251	49,548	(22,703)	

EXPENDITURES
Current:				
General government	72,251	50,236	22,015	
Total expenditures	72,251	50,236	22,015	

Excess (deficiency) of revenues over (under) expenditures	

 $	-		

(688)	

 $	(688) 	
Fund balance - beginning			1,512 		
Fund balance - ending		 $	824 		

See notes to required supplementary information
GARDENS AT HAMMOCK BEACH COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

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

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2021.
GARDENS AT HAMMOCK BEACH COMMUNITY DEVELOPMENT DISTRICT FLAGLER COUNTY, FLORIDA
OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C) UNAUDITED

Element	Comments	
Number of district employees compensated at 9/30/2021	3	
Number of independent contractors compensated in September 2021	3	
Employee compensation for FYE 9/30/2021 (paid/accrued)	$3,600	
Independent contractor compensation for FYE 9/30/2021	$46,533	
Budget variance report	See page 18 of annual financial report	
Ad Valorem taxes;	Not applicable	
Non ad valorem special assessments;	Not applicable	
951 Yamato Road ▪ Suite 280 Boca Raton, Florida 33431 (561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Supervisors
Gardens at Hammock Beach Community Development District Flagler County, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Gardens at Hammock Beach Community Development District, Flagler County, Florida (“District”) as of and for the fiscal year ended September 30, 2021, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated February 24, 2022.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

February 24, 2022
951 Yamato Road ▪ Suite 280 Boca Raton, Florida 33431 (561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

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

To the Board of Supervisors
Gardens at Hammock Beach Community Development District Flagler County, Florida

We have examined Gardens at Hammock Beach Community Development District, Flagler County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2021. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.

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

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2021.

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

February 24, 2022
951 Yamato Road ▪ Suite 280 Boca Raton, Florida 33431 (561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA

To the Board of Supervisors
Gardens at Hammock Beach Community Development District Flagler County, Florida

Report on the Financial Statements

We have audited the accompanying basic financial statements of Gardens at Hammock Beach Community Development District, Flagler County, Florida ("District") as of and for the fiscal year ended September 30, 2021, and have issued our report thereon dated February 24, 2022.

Auditor’s Responsibility

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

Other Reporting Requirements

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated February 24, 2022, should be considered in conjunction with this management letter.

Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:

Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Gardens at Hammock Beach Community Development District, Flagler County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

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

February 24, 2022
REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS

None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None

COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

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

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

There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2020.

Any recommendations to improve the local governmental entity's financial management.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2021.

Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2021.

The name or official title and legal authority of the District are disclosed in the notes to the financial statements.

The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.

We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2021. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 20.

!!"#$%&  "#
Gardens At Hammock Beach
Community Development District

Funding Request FY21 - #9 August 11, 2021

General Fund
Payee	FY2021

FedEx
Inv# 7-456-63285 - Deliveries

$	168.40

Governmental Management Services-CF, LLC
Inv# 92 - Management Fees - August 2021

$	1,603.01

Grau and Associates
Inv# 21567 - FY2020 Auditing Services

$	2,200.00

Parker, Mynchenberg, & Associates
Inv# 21-319 - Engineering Services March 2021 Inv# 21-537 - Engineering Services May 2021
Supervisor Fees July 30, 2021 William Livingston Clint Smith
David Lusby

$	100.00
$	100.00

$	215.30
$	215.30
$	215.30

$	4,817.31

Total:	$	4,817.31

Please make check payable to:

Gardens at Hammock Beach CDD
6200 Lee Vista Boulevard, Suite 300
Orlando, FL 32822

Page 1 of 2

Billing Address:
GARDENS AT HAMMOCK BEACH COD 1408 HAMLIN AVE UNITE
UNITE
SAINT CLOUD FL 34771-8588

Invoice Summary FedEx Express Services Total Charges
TOTAL THIS INVOICE

USO
USO
Shipping Address:
GARDENS AT HAMMOCK BEACH COD 1408 HAMLIN AVE UNITE
SAINT CLOUD FL 34771-8588

$168.40
$168.40
Invoice Questions?
Contact FedEx Revenue Services
Phone:	800.622.1147
M-F7 AM to 8 PM CST Sa 7 AM to 6 PM CST
Internet:	fedex.com

Other discounts may apply.
To pay your FedEx invoice, please go to www.fedex.com/payment. Thank you for using FedEx.

Payments not received by Aug 11, 2021 are subject ta a late fee.

RECEIVED
Auu	ZOZ1

....□etaned descriptions.of.surcharges can.be lo  tfl_( UE!. .f!><.-. .e>r:r,..............................................................
Invoice Number	Invoice Amount	Account Number
7-456-63285	USD $168.40	XXXX-X299-2

Remittance Advice	Your payment is due by Aug 17, 2021
Payments not received by this date are subject to a late fee.

GARDENS AT HAMMOCK BEACH CDD 1408 HAMLIN AVE UNITE
UNITE
SAINT CLOUD FL 34771-8588
1•11I•,1,,111,1•11•1111111 • I1•1•1•I11•111•111111•1III1111111•1111
FedEx
P.O. Box 660481 DALLAS TX 75266-0481

Page 2of 2

FedEx Express Shipment Summary By Payor Type

FedEx Ex I ress Shi I ments (Or" O inal)
'-  ·-	;..--.,·.::
I	I

TOTAL THIS INVOICE	USO	$168.40

FedEx® Billing Online
FedEx Billing Online allows you to efficiently manage and pay your FedEx invoices online. It's free, easy and secure. FedEx Billing Online helps you streamline your billing process. With all your FedEx shipping information available in one secure online location, you never have to worry about misplacing a paper invoice or sifting through reams of paper to find information for past shipments. Go to fedex.com to sign up today!
GMS-Central Florida, LLC
1001 Bradford Way
Kingston, TN 37763
In roice

Bill To:
Gardens at Hammock Beach COD
219 E. Livingston St. Orlando, FL 32801
Invoice #: 92
Invoice Date: 8/1/21
Due Date: 8/1/21
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount
--1-,45-8.33---1,45-8.33

I
I
RE1CEIVED AUG
I

O 2011

· ,, -
I
I
Total

$1,603.01

Payments/Credits		$0.00 Balance Due	$1,603.01

Grau and Associates
951 W. Yamato Road, Suite 280 Boca Raton, FL 33431- www.graucpa.com

Phone: 561-994-9299	Fax: 561-994-5823

Gardens at Hammock Beach Community Development District 6200 Lee Vista Blvd Suite 300
Orlando, FL 32822

Invoice No.	21567 Date	 08/03/2021

SERVICE	AMOUNT

Audit FYE 09/30/2020	$	2,200.00

Current Amount Due
$	2,200 00

RECEIVED

0-30	31-60	61 - 90	91 • 120	Over 120	Balance	
3 200.00	0.00	0.00	0.00	0.00	3 200.00	
Payment due upon receipt.
PARKER MYNCHENBERG & ASSOCIATES, INC.
1729 RIDGEWOOD AVENUE HOLLY HILL, FL 32117 (386) 677-6891
FAX: (386) 677-2114
INVOICE
INVOICE NO:	21-319
DATE: 4/15/2021

sm To	Gardens at Hammock Beach CDD 600 Lee Vista Blvd Suite 300
Orlando, FL 32822
II

P.O.	
RE: GENERAL FUND_GARDENS AT HAMMOCK BEACH CDD	TERMS	
		Net 30	

	DESCRIPTION	AMOUNT	

1	Billing Period 3-1-2021 to 3-31-2021

Professional Engineeringe.rvi e - 0.5 Hours @ $200 / Hour Conference Call	•	_ ;\brr.ho;; 1

?v
c?"	

100.00	
	#/,		

THANK YOU FOR YOUR BUSINESS!	Total	$100.00		
PARKER MYNCHENBERG & ASSOCIATES, INC.
1729 RIDGEWOOD AVENUE HOLLY HILL, FL 32117 (386) 677-6891
FAX: (386) 677-2114
INVOICE
INVOICE NO:	21-537
DATE: 6/29/2021
Bill To	Gardens at Hammock Beach COD 6200 Lee Vista Blvd Suite 300
Orlando, FL 32822
II

P.O.	
RE: GENERAL FUND_GARDENS AT HAMMOCK BEACH COD	TERMS	
		Net 30	

	DESCRIPTION	AMOUNT	

1	Billing Period 5-1-2021 to 5-31-2021 Professional Engineering Servi es -	-

-0
c \:
#	

100.00	

THANK YOU FOR YOUR BUSINESS!	Total	$100.00		
Attendance Confirmation
for
BOARD OF SUPERVISORS

F/l/l/l/l/l'Alr/l/l/l.4'..W,(l/l?l/#/?IYI/I/IYl/l'l/#/I/I/I/IYI/I/I/I/I/I/I/I/I/I/I/I/I/IYI/I/I/IYl,W,W/I/I/I/IYIYl'YI/I/I/I/I/I/I/I/I/IYl/l,W/I/I/.I/UIW,I/IY,IYI/I/I/I/I/I/IYl/l/l/l/l/1/1/I/I/I/I/I/M

District Name:		Gardens at Hammock Beach CDD	 Board Meeting Date:			July 30, 2021

Name	In Attendance
Please	Fee Involved Yes/No	

1	
William Livingston		
Yes ($200)	

2	
Clint Smith	/	
Yes ($200)	

3	
David Lusby	/	
Yes ($200)	

4			
(	)	

5			
(	)	

The supervisors present at the above referenced meeting should be compensated accordingly.

Approved for Payment:

1 I s /-z.,
Date

**RETURN SIGNED DOCUMENT TODistrict Accountant*

Gardens At Hammock Beach
Community Development Disbict	Funding Request FY21• #10
September 14, 2021

	General Fund	General Fund	
Payee	FY2021	FY2022	

1	Daytona News Journal			
Inv# 0003988437 - Notice of Meeting - 07/7/21	$	624.28		
2	Chiumento, Dwyer, Hertel, Grant			
Inv# 11555 - General Counsel - August 2021	$	525.00		
3	Egis Insurance Advisors, LLC
Inv# 14303- FY22 10/1/21-10/1/22		

$	5,175.00	
4	Governmental Management Setvices-CF, LLC
Inv# 93 - Management Fees - September 2021	

$	1,564.51		

  Total:	$	7,888.79 

Please make check payable to:

Gardens at Hammock Beach CDD
6200 LeeVISta Boulevard, Suite 300
Orlando, FL 32822
ACCOUNT#  I  PAGE#

0000464679000000000000039884370006242867240

Contact abgspeclal@gannett.com to sign-up for the convenience of having your invoice e-mailed to you. Once signed up you can also enjoy the convenience o.f making online payments. Previous account number reference if needed: DBN_1008098.

Date	Description	Amount	
7/1/21	Balance Forward	$40.65	
7/6/21	Reverse Finance Charge	-$9.89	
7/16/21	PAYMENT-THANK YOU	-$30.76	
Package Advertising:
Start-End Date Order Number 7/7/21 6022274
7/7/21-7/14/21 6024663

Description
ORDER 6022274 - Annual Audit Services 4389gh3
RECEIVED

PO Number	Package Cost,_ j. j
$31.68'f"\/
$592.60 r(_;J

BY:	

PLEASE DETACH AND RETURN THIS PORTION WITH YOUR PAYMENT

CURRENT DUE	30 DAYS PAST DUE	60 DAYS PAST DUE	90 DAYS PAST DUE	120+ DAYS PAST DUE	UNAPPLIED PAYMENTS	
$624.28	$0.00	$0.00	$0.00	$0.00	$0.00	

0000464679000000000000039884370006242867240

.TH£ FLi'GLER/PA\..M C::QA.$T

Box 630476, Cincinnati, OH 45263-0476

PROOF OF PUBLICATll.>N
Lauren Vanderveer
Gardens At Hammock Beach 219 E Livingston ST Orlando FL 32801-1508

STATE OF FLORIDA, COUNTY OF VOLUSIA

Before the undersigned authority personally appeared, who; on oath says that he/she is LEGAL COOR DINATOR of The Flagler/Palm Coast NEWS-TRIBUNE, a weekly newspaper, published in Flagler County, Florida; that the attached copy of advertisement, being a Public Notices in the Court, was published in said newspaper in the issues

07/07/2021

Afflant further says that The Flagler/Palm Coast News­ Tribune ls a newspaper published in said Flagler County, Florida, and that the said newspaper has heretofore been continuously published in said Flagler County, Florida each Wednesday and has been entered as second-class mail matter at the post office in said Flagler Beach, in said Flagler County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and afflant further says that he has neither paid nor promised any person, firm OLtor oration any discount, rebate, commission or refun	r the purpose of securing this
advertisement for p	ll · don in the said newspaper.
Subscribed and swam I ·  foreon 07/07/2021

GARDENS AT HAMMOCK BEACH COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS FOR. ANNUAL AUDIT SERVICES

The G<ordens of Hcrnmock 5eOd1 COmmunltv Develo,,ment District herebV
,_,..,. """"'5<J1s for annual ffncmdal
audltlng services. The PnlPOOQI ITlll!II provide for 1he audlllng of !he Dis1r1ct'S ilnanckll r«.wds for 1he Fiscal YeJJr endlns Sepiember 30, 2021, wltn an c,ptlon for lour oddi!lonol annual remwals. The District is q local unit of s,,eclalillirP"S" 110vemment <reoled under Chapter 19Q.
Florlea Slalutes, for the	OI finon<>
Ing, consfructtnu, <Sid mafn1alnlng l)Ubllc
Infrastructure. The Pl•lrlct Is located In Flagler County and has Cl Q911Cr'UI admln. lstrattve aperoflng fund and a debtservice turd.
The Audlilnll en!l1y submitting Cl llnlPOSCI must be d\Ay licensed under ChOP1er 173. Florida Statutes and be qua!llled to
o:mdud audits In cxccirdance with "Go"""1ment Audltillll Sfandclrcls)' as adopted bv the Florida Board of l>«/1.Jt', loncY Audits shall be c:ordUded lo OCOCI'· dance with Florida Law and PQrt!cvtarly 5ectlon 218.:H, Florlda Statutes. and the rules of l11e Florido AUdlklr General.
Proposol llOCk- whleh Include evoluo­ flon criteria and !mtruct!ons lo.,,._,., are avallable from the Olstrlct Mancger
at the address and tele!lhone m.rnber
l!sfedbefow.
pm,osers must P((Wide seven (7) CCl)ie$
and one (1) elec!rOnlc a,py of their PrWOl<II lo GMS • CF, LLC, District Manaeer, 219 Emt Livingston Street, Orlando, FL 32801, ll!IIIPhOne ("111 Ul- 5524, tn nn eovelOPI! mor1<ed on1tte 0Ufalde "Auditlll!l Services - Gordens of Hammock Beach Community Develop. men!• District." Pr<Jll(JSOI$ most be received bv .	July 21, 2071, 2:00 P,M., at the 0lllcl, of !t1e Ols1rlet Mor1(JQer, Please direct all questb,s n,gard/ng 1hl$ Notice to the District Mcmggar,

Georve Fflnt
GQvemmenlal ,.	,_,1a1rt Servl1lK­
c.entra1 Flcrldo, LLC Dlstrli:t Manooer
July 7, :1(121 (.mzl74)

My commision expires
Publication Cost:	$31.68		
Order No:	6022274	#of Copies:	
Customer No:	464679	1	
PO#:			
THIS IS NOT AN INVOICE!
Please do not use thisfm·mfor payment remittance.

p		 Page 1 of 1

0

P.O. Box 630476, Cincinnati, OH 45263-0476

PRqOF OF PUBLH';ATION
Lauren Vanderveer
Gardens At Hammock Beach 219 E Livingston ST Orlando FL 32801-1508

STATE OF FLORIDA, COUNTY OF VOLUSIA

Before the undersigned authority personally appeared, who, on oath says that he/she is LEGAL COORDINATOR of The News-Journal, a daily and Sunday newspaper, published at Daytona Beach in Volusia County, Florida; that the attached copy of advertisement, being a Public Notices in the Circuit Court, was published in said newspaper in the issues

07/07/2021,07/14/2021

Affiant further says that The News-Journal is a newspaper published at Daytona Beach, in said Volusia County, Florida, and that the said newspaper has heretofore been continuously published in said Volusia County, Florida each day and Sunday and has been entered as second-class mail matter at the post office in Daytona Beach, in said Volusia 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, firm or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper.
Subscribed and sworn to before on 07/14/2021

GARDENS AT HAMMOCK BEACH COMMUNITY DEVELOPMENT DISTRICT
NOTICE OF PUBLIC HEARING TO CONSIDER THE ADOPTION OF THE FISCAL VEAR :llllllm2 BUDGET; ANO NOTICE OF REGULAR BOARD OF SUPERVISORS' MEET'ING; ANO l'IOTICE OF AUDIT COMMITTeE MEETING.
Tile 11oan1 ot	("Bocrd"I of
t>ecadensot Hammock Beach°"""'"
Oily Oow!io,,rnent Olslrfct ("Dis1r1d") will
hold a out.lie lloarin!I on Jut,, 31, 21121 of 12:IIO p.m. al Hll1"" Gar<len lnn Pa!m CG<:1st Town Centor, l5T""'1 contr Blvd. f'Qlm Qiast, Fbida:1216' forh
ol.  ,,,ammentsordobi«funoon
Hie adcfltlon ol ""' i,roJlOIIOd biJdoot
!"P,_ Bud11i!t"l o1 the District for
thefilall--Oc1'lller1,lml ailEl\dlnu-:nlllll( v...- lll71/m2"). An-	Committee
meettn; ond rBQU!or lxntl..-n; ol1fle
Dlslrk:I Will also be held al 1h01 tlme ""1ent1he 80ml mavc.relder,n,otlllr lluoiraso lhat mav -tv  oome bofa1!
.- A a,py of lho-	ond P.­
.llvdoelrray be obloined of 1ha offtceS of 1he Dlsfr Momt/llr, 21.9 E. Llvlngslcn street, Clr1ordQ, fl(;rlda 3'/J!Ol, (,117) 841·
$A4 ("OlsM<t""--'s Offla!"),dUrlnil
-	bu&lne,ohours, "'bl/ v\Slthl lhe
OiolrlCtil	-	•  al
www. ,.moc-.an,. The ld>lk: ""'m& ond meettn; are_, lolllO!d>llcc:nl·wlftbeGll'ducllodln
or:o::irdt:o1al1"iltl1he-olF­  low. TIie P<Jl>lc hoarfn; cod t""'1lnll mav be a,nuniec1 to a doll!, Hme. md ,:,lac!, 1o
be --	"' 1he recml at!ho meeting.
1_l1to,nvmayerbe ocm,lons- M-f_
ro<Mrirlt a,eclal """"""1>11ons al .. ,. moot!rG boa>lna, of a dfooblrtiv or l!h>'llccl ln¥>ol/ment $h:Md mntact 1he Dlslrlct
-•	Offk:le at-  farly-elGht UBI
"'"" pr1orm "" rneelirv. 11 ""' ere
- "'"1DCtlhotFr l-oridoR81allvmS<llnh/!ldc,Rl,oyledalasle- lnol•l•l,orHP>99817l (TTV)/1-8XJ.955. lmQ {Voice), for old In alnlodlru !he
Dl,jricf lwr,Qger'IOlfiat. -­
vA'<JIIOdllcslo_,,. '"1Vdedslonma1o
bY 1118 BOOl"d win,"""""" 1o onv matter
ain,;- of !he PUbffc-	or mool­
ino fs-	111c11-	will,_ o
r«l)rd of l'l1lt1IOdtl-.s-	lhat oca;,rd­
·-· the oerscn	h>.,,.	tt-at
0 \Nlf1'a!lm rea,rd of tile --	ls
moclo, il!dud!nll the 1estlmonv ond
-ev-ld°lln"c"o ."-,"-'  such-	Is lo be
l..llaM66.1
Fllnf 01stt1Ct N,a,.,.­
7q, 1/l-' 21

My comsion expires Publication Cost:	 $592.60 Order No:	6D24663
Customer No:	464679
PO #:	4389gh3
THIS IS NOT AN INVOICE!
Please do not us" thisformfor paymefll remitlance.

i

#of Copies:
1

Page 1 of 1
Chiumento Law, PLLC
145 City Place, Suite 301 Palm Coast, FL 32164
Email: chiumento@legalteamforlife.com Office: (386) 445-8900
www.Jegalteamforlife.com
<!CHIUMENTO LAW

lo

I
p(<.1_1) /{?-r.	l: 0
Gardens at Hammock Beach Community Development District (CDD)
c/o Governmental Management Services - Central FL 6200 Lee Vista Blvd
Suite 300
Orlando, FL 32822

Invoices@gmscfl.com
Gardens at Hammock Beach COD-General Representation	190581
INVOICE
To July 31, 2021

Invoice Date Invoice Number Due Date

August 17, 2021
11555
Due Upon Receipt

Payment Transactions

Date	Type	Invoice#	Description	Amount	
5/6/2021	Check	10043	Ck #000209;05062021.1 Ck	$595.00	
3/22/2021	Check	9900	Ck #000206;03222021.ICk	$507.50	
Gardens at Hammock Beach COD-General Representation	August 17, 2021

Fee Detail

Date			Description	Hours	Rate	Total		
7/14/2021	CM		Received and reviewed audit request letter from Grau & Associates; Prepared response	0.50	$140.00/hr	$70.00		
			and forwarded to them.					

					
7/30/2021	MC		Prepared for and attended Board of Supervisor's Meeting.	1.30	$350.00/hr	$455.00		
			Hours Total	1.80	
Fee Total	$525.00		

Expense Detail

Date	Description	Quantity	Rate	Total

No expenses have been chargedfor this invoice.

Expenses Total	$0.00

Fees	$525.00
Expense	$0.C)O	
Current Due	$525.00
Outstanding Balance	$0.00	
Total Due	$525.00	

Timekeeper Summary

Timekeeper				Hours	
Caroline Mcneil				0.50	
Michael Chiumento III				
1.30	
			Total Hours	1.80	
INVOICE

Gardens at Hammock Community Development District c/o Government Management Services, LLC
219 E Livingston St Orlando, FL 32801

Thank You
Piease detach and ceturn with payment

Customer: Gardens at Hammock Community Development District

14303

10/01/2021

Renew policy

Policy #100121488 10/01/2021-10/01/2022
Florida Insurance Alliance

POL,EPLl,EBL,Herb & Pest - Renew policy Due Date: 9/10/2021

-

5,175.00

$	5,175.00

Thank You

egisadvisors.com	09/10/2021
GMS-Central Florida, LLC
1001 Bradford Way
Kingston, TN 37763
Invoice

BIii To:
Gardens at Hammock Beach COO
219 E. Livingston St. Orlando, FL 32801
Invoice #: 93 Invoice Date: 9/1/21
Due Date: 9/1/21
Case:
P.0. Number:

Descrlption	HeurafOty	Rate	Amount

Management Fees - September 2-021 Information Technology - September 2021 Office SuppHes
Postage

		1,458.33
83.33
0.08
22.79	1,458.33
83.33
0.06
22.79	

	,	
Payments/Credits	$0.00
Balance Due	$1,564.51

Gardens At Hammock Beach
Community Development Disbict	Funding Request FY2Z - #1
October 27, 2021

Payee
General Fund FY2022

Department of Economic Opportunity
Inv# 85004 - Special District Fee FY22	$	175.00

Governmental Management Services-CF, LLC
Inv# 94 - Management Fees - Oct 2021	$	1,970.11

	Total:	$	2,145.11

Please make check payable to:

Gardens at Hammock Beach CDD
6200 Lee Vista Boulevard, Suite 300
Orlando, FL 32822

Florida Department of EQ01tomlc Opportunity, Special DlstrlcfA.ccountablllty Program
FY 2021/2022 Special Di$trlct Fee Invoice arid Upclate Form
Required by Sections 189.064 and 189.018, Florida Statutes, and Chapter 73C-24, Florida Administrative Code

nvolce No.: 85084		Date .Invoiced: 10/01121
    ·l	Total Due, Postmarked by 1210212021: $17f
STEP 1: Review the following infonnation, make changes directly on the form, and sign and date:
I. Special District's Name, Registered Agent's Name, and Registered Office Address:

Gardens at Hammock Bea.ch Community Development District
Mr. George S, Flint
Governmerttal Management Services - Central Florida, LLC 219 East LMngston Street
Orlando, FL 32801

!. Telephone:
I. Fax:
t Email:
;. Staw.s:
>. Governing Body:
'· Website Address:
t Ccnmty(le&),:
t. Functlon(s):
Boundary Map on FIie:
Creation Document on FIie:
Date Eatablish•d:
Creation Method:
Local Governing Authority:
Creation DocumtJ1t($):
Statutory Authority:
17. Authority to l$$U$ Bonds:
Revenu. Sou (-.):
Most Recent Update:
(407) 841-5524
(4p7) 839--1526
gflint@gmscfl.com Independent Elected
www,GardenMtHammockBeechCDD;c::om Flagler
Community Development 02/12/2007
02/12/2007
10/08/2006
Local Ordinance Flaijler County
Count;y Ordinance 2006-21 Chapter 190, Florida Statutes Yes
Assessments 10/05/2020

RECEIVED

do hereby certify that the information above {changes noted if necessary) is accurate and complete as of this date. egistered Agent's Signature:	.	t:::::-	Date•. . ". J.6 /J/i,
3TEP 2: Pay the annual fee or certify eligibllityfor the zero fee:
	Pay the Annual Fee: Pay the annual fee online by following the instructions at W\AIW.Floridajobs.org/SpecialDl$tridFee or by check payable to the Department of Economic Opportunity.
Or, Ce,ttify Eligibility for the F..:By in1tialiog e,ach of the following items, I, th.e above signed registered agent, do hereby certify that to the best of my knowledge and belief, ALL of the following statements contained herein and on any attachments hereto are true, correct, complete, and made in good faith·as of this date. I understand that any information I give may be verifled.
1. 

2.	
3.	
This special district and its Certified Public Accountant detennined the special district ts not a component unit of a local general-purpose government.
This special district is in compllan with the reporting requirements of the Department of Financlal Services.
This special dl$trict report d $3,000 or IEt$s in annual revenues to the Department of Financial Services on its Fiscal Year 2019/2020 Annual Financial Report (If created since then, attach an Income statement verifying $3,000 or less in revenues).
)epartment Use Only: Approved: 
Denied:  
Reason:	_
JTEP 3: Make a copy of this form for your records.
,TEP 4: Mail this form and payment (tf paying by check) to the Department of Economic Opportunity, s·ureai.Jof Bu(lget Management, 107 E. Madison St et1 MSC 1io, Tall hassee, FL 32399-4124. Direct any questions to (850) 717-8430.

GM.central Florida, LLC
1001 Bradford Way Kingston, TN 3n63
Invoice

BIii To:
Gan:lf)ns at Hammoek 8Meh COD
219 E..UvingstQn St.
Orlaricfo, FL 32801
Invoice#: 94
Invoice Date: 1011121 Due Date: 10/1121
Case:
P.O. Number:

Management Fees - October 2021		1,458.33	1,458.33	
Wet>siti Administration - Ocfober 2021		33,33	33.33	
lnfo,mailon Technol09 - October 2021		SQ.00	50.00	
Olssemmation Agent SeNtces - October 2021		1.67	291.67	
Office Supplies		0.21	0.21	
P®t&m	_				28.57	26.57	
Hilton Garden IM

		110.00	110.00	
Total	$1,970.11			
Paymente/Credits	$0.00			
Balance Due	$1,970.11			

Gardens At Hammock Beach
Community Development District	Funding Request FY22 - #2
November 16, 2021

Payee
General Fund
FY2021
General Fund
FY2022

Daytona News Journal
Inv# 0004101903 - Notice of Meeting - 9/29/21	$	32.60

Governmental Management Services-CF, LLC
Inv# 95 - Management Fees - November 2021	$	1,833.51

$	32.60	$	1,833.51

  Total:	$	1,866.11

Please make check payable to:

Gardens at Hammock Beach COD
6200 Lee Vista Boulevard, Suite 300
Orlando, FL 32822

	00004646790□□0□□□□0□00041019030006662467247	
To sign-up for E-mailed invoices and online payments please contact abgspecial@gannett.com. Previous account number:
DBN.,...1008098

Date	Description	Amount
9/1/21
9/30/21

Balance Forward Finance Charge
$624.28
$9.36

Package Advertising:
Start-End Date Order Number	Description	PO Number	Package Cost		
9/29121 6327183	Gardens at Hammock Beach CDD - 1008098		$32.60		

---, --, 1VED
1c	·- -

-	.	-.
-
--------	BY: 	_

PLEASE DETACH AND RETURN THIS PORTION WITH YOUR PAYMENT
LOCALiQ
The Daytona Beach News-Journal Daytona Pennysaver
CURRENT	30 DAYS
- -

ACCOUNT NAME
Gardens At Hammock Beach

ACCOUNT NUMBER
464679
60DAYS	90DAYS
,-

PAYMENT DUE DATE
October 20, 2021

INVOICE NUMBER
0004101903
120+ DAYS	UNAPPLIED
-	-· ---- -- ·-	- ------

AMOUNT PAID
- 

TOTAL AMOUNT DUE

REMITTANCE ADDRESS (Include Account# & Invoice# on check)

Daytona Beach News-Journal
P.O. Box 630476
TO PAY WITH CREDIT CARD PLEASE FILL OUT BELOW:

VISA	MASTERCARD	DISCOVER	AMEX

Card Number
Cincinnati, OH 45263-0476
Exp Date
--I--I 		CW Code
Signature	Date

0□□046467900000000□□00041019□30006662467247

TH£ F't.lt.Git,l,FllPAl.111 COA$T

P.O. Box 630476, Cincinnati, OH 45263-0476

PROOF OF PUBLICATION
Lauren Vanderveer
Gardens At Hammock Beach 219 E Livingston ST

NOTICE OF MEETINGS GARDENS AT HAMMOCK BEACH COMMUNITY DEVELOPMENT DISTRICT
Fiscol Year20ZI
As required bY	111) Florida StaMes, nctlce is being S!illen 11m 1he Boord of S.-,,bors of 1he Gardens at
Orlando FL 32801-1508
-
menl
Beoc:h Commrity De,retap.
District -	nat meet an a·regular

STATE OF WISCONSIN, COUNTY OF BROWN

Before the undersigned authority personally appeared, who, on oath says that he/she is LEGAL COORDINATOR of The Flagler/Palm Coast NEWS-TRIBUNE, a weekly newspaper, published in Flagler County, Florida; that the attached copy of advertisement, being a Public Notices in the Court, was published in said newspaper in the issues dated:

09/29/2021

Affiant further says that The Flagler/Palm Coast News­ Tribune is a newspaper published in said Flagler County, Florida, and that the said newspaper has heretofore been continuously published in said Flagler County, Florida each Wednesday and has been entered as second-class mail matter at the post office in said Flagler Beach, in said Flagler 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, firm or corporation any discount·,rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper.
Subscribed and sworn to before on 09/29/2021
bOSls but will ,es,craieiv IUll".sh notice cf
meetings at - -dr:r/Spr!(>" to eocll BO<lrd meeting to incll.de the dale, lime and klc:ation of sold meetlrss. /oMefil'IQS moy be continued lo a dale, time, and pica, to b.Se >edfled an !he r«Drtl at Ille
meeting.
There may be OCIXl!liono ,m,n """ <If more Supervisors will partic:IP<l!e bV tele­ m,i,e. Plec,sa nole!hot 1M! toth,,cngolng
nature al tile (l)VI0-19 piJbllc health emergency, it mav be t10Cl!Slia<Y to l""'1 1he obcMt referenood meetinas ullllzlng
a,mmunlcoffcns media	In
order 1o PtOled lhe heollh (Ind ""'1Y of
the Plbllc or held at an al1"rnDINe l'hY>I· ail kx:Dt1cn othe< 1han 1111! llx:allan fndl. cmecl ot,,,,,e. To that end, arMll1e wishing 1o P<rticlpa!e In soch meetings !!hcUld ain1cct 1he Dislr!d  Mariaser's Office
r:rw to oacn mee11na• 1o c:nnr.rm the
applicable meeting access-	lacattan lnlormatian. Addillonattv, lnteresled i,arties   refer lo the Dimk:l's webeite
for   1he   la1'51   lnrormatian:
mi QIU11>Ul!Qt,■ Iri;;;kbrPJ. 10,CDm
requiring
lion$ at a ,,_.,&	of a dl5clbi!!IY or ohvsia>I impoirmont shOUld a,nfac;t1he District Ollice at (417) 841-5.!!!A at least
tortv-ei!lht C'8l lnJr9Plier 1o111e meetln!l.
If you ore hearing or speec:h 11'/'4X11ted,
-	antoct 1he Fh:rida Re1aV ser,ia,
1 .ssu,io. for aid in	b
□;strict Office.
Eadl r,er"9Dl'I Who decide$ 1o Cppe(JI Ol'\V actlen 1olaen at !hose meettt,gs is adv;,ed 1hal s,ers,n will need a recorcl Of the on,ceedln9S-  itut ia=rdln!!tv, 1he
peni)i'\ may need lo el'l5Ul'l> lmtD-
lim record of Ille proceedings Is made,
including 1he fe5timo,y end evidence
i-,  ..tlictl such -I	ls1D be bmed.

Georges. Filnt
Ga,temmentol Management S<!r,rlces­ central F!Qrl(lo, U.C
Dlslr!ctMc>nager
61.!7183

THIS IS NOT AN INVOICE!
Pleas• do not use thisformfor payment remittance.
#of Copies:
1

Page 1 of 1
GMS-Central Florlda, LLC
1001 Bradford Way
Kingston, TN 37763
Invoice

BIii To:
Gardens at Hammock Beach COD
219 E. LMngston St.
Or1ando, FL 32801

RECEIVED
Invoice I: 95
lnvolce,Date: 11/1/21
Due Date: 11/1/21
case:
P.0. Number:

3
Deacrlptten	Rate	Amount

Management Fees - November 2021 Website Administration - November 2021 Information Technology - November 2021
Dissemination Agent Services - November 2021 Office Supolies
Postage ••	31-513- '+
42.
351
31?> b'"IO L-!-:i..D		1,458.33	1,458.33	
			33.33	33.33	
			50.00	50.00	
			291.67	291.67	
			0.03	0.03	
			0.15	0.15	

Total	$1,833.51	
Payments/Credits	$0.00	
Balance Due	$1,833.51	

Gardens At Hammock Beach
Community Development District

Funding Request FY22 - #3
December 15, 2021

General Fund
Payee	FY2022

1	Governmental Management Services-CF, LLC
Inv# 96 - Management Fees - Dec 2021

$	959.44

$	959.44

Total:	$	959.44

Please make check payable to:

Gardens at Hammock Beach CDD
6200 Lee Vista Boulevard, Suite 300
Orlando, FL 32822

Gardens At Hammock Beach
Community Development District	Funding Request FV22 - #4
January 13, 2022

Payee
General Fund
FY2022

1	Governmental Management Services-CF, LLC
Inv# 97 - Management Fees - Jan 2022	$	1,541.66

$	1,541.66

	Total:	$	1,541.66 

Please make check payable to:

Gardens at Hammock Beach CDD
6200 Lee Vista Boulevard, Suite 300
Orlando, FL 32822
GMS-Central Florida, LLC
1001 Bradford Way Kingston, TN 3n63
Invoice

BIii To:	\'1 V
Gardens at Hammock Beach COD	C	, \JLL
219 E. Livingston St.	:., L
Orlando, FL 32801	Ji-'-\'-1 -

5

Invoice #: 97 Invoice Date: 1/1/22
Due Date: 1/1/22
Case:
P.O. Number:

Total	$1t541.66
Payments/Credits		$0.00 Balance Due	$1,541.66

Gardens At Hammock Beach
Community Development District	Funding Request FV22 - #5
February 14, 2022

Payee
General Fund FY2022

1	Governmental Management Services-CF, LLC
Inv# 98 - Management Fees - Feb 2022	
$	1,541.82	
2	Grau and Associates
Inv# 21877 - Audit FYE 09/30/2021	
$	3,200.00	

- .	--
--	... -·	-	.:.	--
$	4,741.82
-

	Total:	$	4,741.82

Please make check payable to:

Gardens at Hammock Beach CDD
6200 Lee Vista Boulevard, Suite 300
Orlando, FL 32822
GMS-Central Florida, LLC
1001 Bradford Way
Kingston, TN 37763
Invoice

BIii To:
Gardens at Hammock Beach CDD 219 E. Livingston St.
Orlando, FL 32801
Invoice#: 98
Invoice Date: 2/1/22
Due Date: 2/1/22
Case:
P.O. Number:

3
Description	Hours/Qty	Rate	Amount

Total	$1,541.82	
Payments/Credits	$0.00	
Balance Due	$1,541.82	
Grau and Associates
951 W. Yamato Road, Suite 280 Boca Raton, FL 33431- www.graucpa.com

Phone: 561-994-9299	Fax: 561-994-5823

Gardens at Hammock Beach Community Development District 6200 Lee Vista Blvd Suite 300
Orlando, FL 32822

SERVICE

Audit FYE 09/30/ 0	$
AMOUNT

3,200.00

Current Amount Due
$	3 200 00

RECEIVED
1,	t5 U d tOZZ

0- 30	31- 60	61-90	91-120	Over 120	Balance	
3 200.00	0.00	0.00	0.00	0.00	3,200.00	
Payment due upon receipt.

Gardens At Hammock Beach
Community Development District	Funding Request FY22 - #6
March 11, 2022

Payee
General Fund
FY2022

1	Governmental Management Services-CF, LLC
Inv# 99 - Management Fees - March 2022	$	1,541.66

$	1,541.66
..- - --=-·.. -- .---T::
!.4t_.:_-_:_z._ =--  --  ---	---  •"' • .....

	Total:	$	1,541.66

Please make check payable to:

Gardens at Hammock Beach COD
6200 Lee Vista Boulevard, Suite 300
Orlando, FL 32822
OMS-Central Rorida, LLC
1001 Bradford Way
Kingston, TN an63
Invoice

Bill To:
Gardens at Hammock Beach CDD 219 E. Livingston St.
Orlando, FL 32801
Invoice #: 99 Invoice Date: 3/1/22
Due Date: 3/1/22 case:
P.O. Number:

Deecrlptlon	Hours/Qty	Rate	Amount

Total	$1,541.66	
Payments/Credits	$0.00	
Balance Due	$1,541.66	

Gardens At Hammock Beach
Community Development District	Funding Request FY22 - #7
April 20, 2022

Payee
General Fund FY2022

1	Governmental Management Services-CF, LLC
Inv# 100 - Management Fees - April 2022	$	1,542.22

	Total:	$	1,542.22 

Please make check payable to:

Gardens at Hammock Beach CDD
6200 Lee Vista Boulevard, Suite 300
Orlando, FL 32822
GMS-Central Florida, LLC
1001 Bradford Way
Kingston, TN 37763
Invoice

BIii To:
Gardens at Hammock Beach COD
219 E. Livingston St. Orlando, FL 32801
Invoice #: 100
Invoice Date: 4/1/22
Due Date: 4/1/22
Case:
P.O. Number:

 	

Description	H'oura/Qty	Rate	A,no.,uit				
Mana ement Fees • A ril 2022	31 ti-Jtt
information Technology• April 2022			> -,

Postage	
			1,458.33
-	
50.00
QJfa
0.53	

					

Total	$1,542.22	
Payments/Credits	$0.00	
Balance Due	$1,542.22	

!!"#$%&  "##

!!"#$%& "

!!"#$%& "

Gardens at Hammock Beach
Community Development District

Unaudited Financial Reporting
April 30, 2022

Table of Contents

		Balance Sheet

		General Fund

		Month to Month

		Developer Contributions Schedule
Gardens at Hammock Beach
Community Development District Combined Balance Sheet
April 30, 2022

	General Fund	
Assets:
Cash:
Operating Account	

$	546	
Due From Developer	$	1,542	
Total Assets	$	2,088	

Liabilities:
Accounts Payable	

$	1,542	
Total Liabilities	$	1,542	

Fund Balances:
Unassigned	

$	546	
Total Fund Balances	$	546	
		
Total Liabilities & Fund Balance	$	2,088	
Gardens at Hammock Beach
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending April 30, 2022

Adopted	Prorated Budget	Actual		
Budget	Thru 04/30/22	Thru 04/30/22	Variance	

Revenues					
Developer Contributions	$	77,251	$	19,480	$	19,480	$	-	
Total Revenues	$	77,251	$	19,480	$	19,480	$	-	
Expenditures:					
General & Administrative:					
Supervisor Fees	$	7,200	$	4,200	$	-	$	4,200	
FICA Expense	$	551	$	321	$	-	$	321	
Engineering	$	5,000	$	2,917	$	-	$	2,917	
Attorney	$	5,000	$	2,917	$	-	$	2,917	
Dissemination	$	3,500	$	-	$	-	$	-	
Arbitrage	$	450	$	-	$	-	$	-	
Trustee Fees	$	4,050	$	-	$	-	$	-	
Annual Audit	$	3,000	$	3,200	$	3,200	$	-	
Management Fees	$	35,000	$	20,417	$	10,208	$	10,208	
Information Technology	$	600	$	350	$	350	$	-	
Website Maintenance	$	400	$	233	$	233	$	0	
Telephone	$	100	$	58	$	-	$	58	
Postage	$	750	$	438	$	28	$	409	
Insurance	$	5,500	$	5,175	$	5,175	$	-	
Printing & Binding	$	500	$	292	$	-	$	292	
Legal Advertising	$	5,000	$	2,917	$	-	$	2,917	
Other Current Charges	$	350	$	204	$	388	$	(184)	
Office Supplies	$	125	$	73	$	0	$	73	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total Expenditures	$	77,251	$	43,886	$	19,759	$	24,127	
					
Excess (Deficiency) of Revenues over Expenditures	$	0		$	(278)		
					
Fund Balance - Beginning	$	-		$	824		
					
Fund Balance - Ending	$	0		$	546		
Gardens at Hammock Beach
Community Development District Month to Month

	Oct	Nov	Dec	Jan	Feb	Mar	Apr		May	Jun	Jul	Aug	Sep	Total									
Revenues

Developer Contributions	

$	7,320	

$	1,834	

$	959	

$	1,542	

$	4,742	

$	1,542	

$	1,542	

$		

-  $	

-  $	

-  $	

-  $	

-  $	19,480									
Total Revenues	$	7,320	$	1,834	$	959	$	1,542	$	4,742	$	1,542	$	1,542	$		-  $	-  $	-  $	-  $	-	$	19,480	
Expenditures:

General & Administrative:

Supervisor Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-	
FICA Expense	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-	
Engineering	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-	
Attorney	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-	
Dissemination	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-	
Arbitrage	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-	
Trustee Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-	
Annual Audit	$	-	$	-	$	-	$	-	$	3,200	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	3,200	
Management Fees	$	1,458	$	1,458	$	1,458	$	1,458	$	1,458	$	1,458	$	1,458	$	-  $	-  $	-  $	-  $	-  $	10,208	
Information Technology	$	50	$	50	$	50	$	50	$	50	$	50	$	50	$	-  $	-  $	-  $	-  $	-  $	350	
Website Maintenance	$	33	$	33	$	33	$	33	$	33	$	33	$	33	$	-  $	-  $	-  $	-  $	-  $	233	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-	
Postage	$	27	$	0	$	1	$	-	$	0	$	-	$	1	$	-  $	-  $	-  $	-  $	-  $	28	
Insurance	$	5,175	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	5,175	
Printing & Binding	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-	
Legal Advertising	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-	
Other Current Charges	$	145	$	45	$	38	$	53	$	38	$	30	$	38	$	-  $	-  $	-  $	-  $	-  $	388	
Office Supplies	$	0	$	0	$	0	$	-	$	-	$	-	$	0	$	-  $	-  $	-  $	-  $	-  $	0	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	175	
Total Expenditures	$	7,064	$	1,587	$	1,581	$	1,595	$	4,780	$	1,572	$	1,580	$	-  $	-  $	-  $	-  $	-  $	19,759	
													
Excess (Deficiency) of Revenues over Expenditures $	256	$	246	$	(622)	$	(53)	$	(38)	$	(30)	$	(38)	$	-  $	-  $	-  $	-  $	-  $	(278)	
Gardens at Hammock Beach
Community Development District Developer Contributions/Due from Developer FY2022

Funding Request
#	Date Prepared	Date Payment
Received	Check Amount	Total Funding
Request	General Fund
Portion (21)	General Fund
Portion (22)	Over and (short)
Balance Due			
FY 2021										
10	9/14/21	10/13/21	$	7,888.79	$	7,888.79	$ 2,713.79	$	5,175.00	$	-			
FY2022										
1	10/27/21	11/9/21	$	2,145.11	$	2,145.11	$	-	$	2,145.11	$	-			
2	11/16/21	11/30/21	$	1,866.11	$	1,866.11	$	32.60	$	1,833.51	$	-			
3	12/15/21	12/27/21	$	959.44	$	959.44	$	-	$	959.44	$	-			
4	1/13/22	2/1/22	$	1,541.66	$	1,541.66	$	-	$	1,541.66	$	-			
5	2/14/22	3/3/22	$	4,741.82	$	4,741.82	$	-	$	4,741.82	$	-			
6	3/11/22	4/7/22	$	1,541.66	$	1,541.66	$	-	$	1,541.66	$	-			
7	4/20/22		$	-	$	1,542.22	$	-	$	1,542.22	$	1,542.22			
Due from Developer	$	20,684.59	$	22,226.81	$	2,746.39	$ 19,480.42	$	1,542.22	

Total Developer Contributions FY22	 $	19,480.42 

!!"#$%& "

Kaiti Lenhart ... FLAGLER couNTv suPERv1soR oF ELEcT,oNs
1769 E. Moody Boulevard, Building 2, Suite 101 * PO Box 901 * Bunnell, Florida 32110-0901 Phone (386) 313-4170	Fax (386) 313-4171* www.FlaglerElections.com

April 19, 2022
DECE::""·;,_;
APR 12 2ua	'

Cari Urrutic
Gardens at the Hammock Beach CDD 219 East Livingston St
Orlando, Florida 32801

RE: CDD Registered Voters

Dear Cari Urrutic:
BY.·	_LJ

Per your request, in accordance with the requirements of Chapter 190(3)(a)(d), the total number of registered voters for the Gardens at the Hammock Beach Community Development District as of April 15, 2022 is!!

If you have any questions or require any further assistance, please contact this office. Thank you,

Katti Lenhart
Supervisor of Elections