Heritage Landing Community Development District

Board of Supervisors’ Meeting June 13, 2024

District Office: 2806 N. Fifth Street Unit 403
St. Augustine, FL 32084 www.heritagelandingcdd.org

Camp Heritage Amenity Center
370 Heritage Landing Parkway, St. Augustine, FL 32092 www.heritagelandingcdd.org

Board of Supervisors	Michael Taylor
Kevin Austin	Chairman
Vice Chairman	
	Robert Och Achara Tarfa Christine Mallatt	Assistant Secretary Assistant Secretary Assistant Secretary	
District Manager	Melissa Dobbins	Rizzetta & Company, Inc.	
District Counsel	Wes Haber	Kutak Rock LLP	
District Engineer	Alex Acree	Matthews Design Group	

All cellular phones must be placed on mute while in the meeting room.

The Audience Comments portion, on Agenda Items Only, will be held at the beginning of the meeting. The Audience Comments portion of the agenda, on General Items, will be held at the end of the meeting. During these portions of the agenda, audience members may make comments on matters that concern the District (CDD) and will be limited to a total of three (3) minutes to make their comments.
Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this meeting/hearing/workshop is asked to advise the District Office at least forty-eight (48) hours before the meeting/hearing/workshop by contacting the District Manager at (239) 936-0913. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1- 1, or 1-800-955-8771 (TTY)
1-800-955-8770 (Voice), who can aid you in contacting the District Office.

A person who decides to appeal any decision made at the meeting/hearing/workshop with respect to any matter considered at the meeting/hearing/workshop is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made including the testimony and evidence upon which the appeal is to be based.

District Office · St. Augustine, Florida · (904) 436-6270
Mailing Address · 3434 Colwell Avenue, Suite 200, Tampa, Florida 33614 www.heritagelandingcdd.org

Board of Supervisors	June 6, 2024
Heritage Landing Community Development District
FINAL AGENDA
Dear Board Members:
The regular meeting of the Board of Supervisors of the Heritage Landing Community Development District will be held on June 13, 2024 at 1:00 p.m. at the Heritage Landing Amenity Center, located at 370 Heritage Landing Parkway, St. Augustine, Florida 32092.
CALL TO ORDER/ROLL CALL
AUDIENCE COMMENTS ON AGENDA ITEMS
BUSINESS ADMINISTRATION
Consent Agenda	Tab 1
	Consideration of the Minutes of the Board of Supervisors’ Meeting held on May 9, 2024
Ratification of the Operation and Maintenance Expenditures
for April 2024	Tab 2
	Acceptance of Annual Audit Report, Fiscal Year Ending September 2023	Tab 3
STAFF REPORTS - PART A
District Engineer
Acceptance of District Engineer’s Annual Report
(Under Separate Cover)
Landscape and Maintenance	Tab 4
Consideration of Cogon Grass Proposal
BUSINESS ITEMS
Consideration of Fire Ants Treatment Proposal	Tab 5
Consideration of Tree Removal Proposals…	Tab 6
Consideration of Tennis Court Light Proposals	Tab 7
STAFF REPORTS - PART B
District Counsel
Amenity Center and Field Maintenance	Tab 8
Amenity Manager Report
Review Authorization Form for Supervision of Minors at Amenity Center by Non-Residents
Review Amenity Policies
Prohibition of Squirt Guns & Restrictions on E-Bikes/E-Scooters
Pickleball Court Dress Code & Reservation Period
Review Private Pickleball Instructions by Harold Hardy
Field Manager Report
Charles Aquatics Report
District Manager
AUDIENCE COMMENTS AND SUPERVISOR REQUESTS
ADJOURNMENT
I look forward to seeing you at the meeting. In the meantime, if you have any questions, please do not hesitate to contact me at (904) 436-6270.
Very Truly Yours, Melissa Dobbins District Manager

Tab 1

1	MINUTES OF MEETING
2
Each person who decides to appeal any decision made by the Board with respect to
any matter considered at the meeting is advised that the person may need to ensure
that a verbatim record of the proceedings is made, including the testimony and evidence
upon which such appeal is to be based.
7
8	HERITAGE LANDING
9	COMMUNITY DEVELOPMENT DISTRICT
10
The regular meeting of the Heritage Landing Community Development District
was held on May 9, 2024, at 6:00 p.m. at the Heritage Landing Amenity Center, located
at 370 Heritage Landing Parkway, St. Augustine, Florida 32092.
14
15	Present and constituting a quorum:
16
Michael Taylor	Board Supervisor, Chairman
Kevin Austin	Board Supervisor, Vice Chairman
Robert Och	Board Supervisor, Assistant Secretary
Achara Tarfa	Board Supervisor, Assistant Secretary(joined in progress
by speakerphone)
Christine Mallatt	Board Supervisor, Assistant Secretary
23
24	Also present were:
25
Melissa Dobbins	District Manager, Rizzetta & Company, Inc.
Wes Haber	District Counsel, Kutak Rock LLC (speakerphone)
Alex Acree	District Engineer, Matthews Design (speakerphone)
Jay King	Vice President, Vesta Property Services
Lourens Erasmus	General Manager, Vesta Property Services
Todd Myhill	Vesta Property Services
Steve McAvoy	BrightView Landscape
33
34	Public present.
35
36	FIRST ORDER OF BUSINESS	Call to Order
37
38	Ms. Dobbins called the meeting to order at 6:00 p.m. and read the roll call.
39
40	SECOND ORDER OF BUSINESS	Public Comments
41
42	No comments.
43
44	THIRD ORDER OF BUSINESS	Consent Agenda
45
46	1.) Consideration of the Minutes of the Board of Supervisors’
47	Meeting held April 11, 2024
48
49	2.) Consideration of the Minutes of the Budget Workshop held April 15, 2024

3.) Ratification of the Operation and Maintenance Expenditures
for March 2024

On a motion by Mr. Taylor, seconded by Mr. Och, with all in favor, the Board approved the minutes of the Meeting held April 11, 2024, the minutes of the Budget Workshop held April 15, 2024, and ratified the Operation and Maintenance Expenditures for March 2024, in the amount of $101,170.16, for the Heritage Landing Community Development District.

53

54
FOURTH ORDER OF BUSINESS	Consideration of VGlobal ADA Website
Compliance Amended Proposal
57
After discussion, the Board approved VGlobal’s ADA Website Compliance Amendment for
a total annual fee of $2,500.00.
60
On a motion by Mr. Taylor, seconded by Mr. Austin, with all in favor, the Board approved VGlobal’s ADA Website Compliance Amendment for at total annual fee of $2500.00, for the Heritage Landing Community Development District.
61
62	The Board later amended the approval of the VGlobal’s Amendment to remove quarterly
63	audit services since it has been confirmed by the District Insurance Agent that they are no
64	longer required. The revised total annual fee is now $2,100.00.
65
On a motion by Mr. Taylor, seconded by Mr. Och, with all in favor, the Board approved the VGlobal’s Amendment to remove quarterly audit services, with a revised total annual fee of
$2100.00, for the Heritage Landing Community Development District.
66
67
68	FIFTH ORDER OF BUSINESS	Staff Reports – Part A
69
70	A.	District Engineer
71
Mr. Acree noted he has started inspections for the completion of the Annual District
Engineers Report. He also provided a copy of the survey document of the ditch adjacent
to Ashley Oaks. This will be evaluated more as part of the report inspection and will
advise of any remediation needed.
76
77	B.	Landscape and Maintenance
78
Mr. Erasmus noted the proposal under Tab 3 is just for information right now so the board could
see the cost.
81
Mr. Och requested that more of the Cogan Grass area be cut back more. Ms. Mallatt
requested that Lourens have bi-weekly inspections with Brightview. Mr. Erasmus stated
he will review with Mr. McAvoy some of the resident issues that have been brought to his
attention.
86
Mr. Och also requested that Mr. Erasmus review if a light or alert can be installed so he
knows when the VFD is tripping.

90	*Ms. Tarfa now present.		
91			
92	SIXTH ORDER OF BUSINESS	Consideration of Solid Waste	
93		Proposal(s)	
94			
After discussion the Board approved Republic’s 3-year agreement for waste
management services.

On a motion by Mr. Austin, seconded by Mr. Taylor, with all in favor, the Board approved Republic’s 3-year agreement for Waste Management Services, for the Heritage Landing Community Development District.

97

98
SEVENTH ORDER OF BUSINESS	Consideration of Tennis Court Fence
Repair Proposal
101
Prior to the Board discussion, the proposal behind Tab 5, Mr. Erasmus reviewed a
change order with Court Surfaces in the amount of $4,400.00 for 220 linear feet of crack
repairs.

On a motion by Mr. Taylor, seconded by Ms. Mallatt, with all in favor, the Board approved the change order with Court Surfaces in the amount of $4,400.00, for 220 linear feet of crack repairs, for the Heritage Landing Community Development District.

105

106
107	After review, the Board approved the Hardwick Fence Proposal in the amount of
108	$2,410.00, including the confirmation of the vendor’s insurance and requesting the
109	manufacturer’s warranty.
110
On a motion by Ms. Tarfa, seconded by Mr. Austin, by majority vote, Ms. Mallatt and Mr. Taylor opposed, the Board approved the Hardwick Fence Proposal in the amount of
$2,410.00, subject to the confirmation of the vendor’s insurance and requesting the manufacturer’s warranty, for the Heritage Landing Community Development District.
111
112	The Board moved on to agenda item 5D.
113
114	EIGHTH ORDER OF BUSINESS	Review of Pickleball Policies
115
116	Discussion ensued.
117
On a motion by Mr. Och, seconded by Ms. Mallatt, with all in favor, the Board approved the Pickleball Policies, as presented, for the Heritage Landing Community Development District.
118
119	The Board moved on to agenda item 5E.
120
121
NINTH ORDER OF BUSINESS	Presentation of Proposed Budget for
Fiscal Year 2024-2025

1.) Consideration of Resolution 2024-03; Approving the Fiscal Year 2024-
2025 Proposed Budget and Setting the Public Hearing
127
The Board approved the proposed budget as presented and set the Public Hearing for
August 8, 2024, at 6:00 p.m.
130

On a motion by Mr. Taylor, seconded by Ms. Mallatt, with all in favor, the Board adopted Resolution 2024-03, as presented, and set the Public Hearing for August 8, 2024, at 6:00 p.m., for the Heritage Landing Community Development District.

131

132
133	Mr. Taylor reviewed the matter of a agreed upon “partnership” with Vesta for the district
134	to get reimbursed for sod cost on the athletic field, which cost approx. $9000.00 from
135	July 2023. Jay noted that the district’s Fiscal Year 2025 revenues under Activity Fees
136	should increase $10,000.00 due to increase registration fees.
137
138	Discussion ensued.
139
140	The Board requested Vesta to advance $6,000.00 of the Fiscal Year 2025 Activity Fee
141	Revenue that is expected to increase to cover the July 2023 sod replacement cost. Mr.
142	King agreed to send a check in this amount to the district so it would be deposited in
143	Fiscal Year 2024.
144
145	The Board moved on to agenda item 5C.
146
147	TENTH ORDER OF BUSINESS	Consideration of Parking Lot Repair
148	Proposal(s)
149
150	The Board approved the All-National Pavement Management Proposal in the amount of
151	$3,230.00.
152
On a motion by Ms. Mallatt, seconded by Mr. Austin, with all in favor, the Board approved the All-National Pavement Management Proposal in the amount of $3,230.00, as presented, for the Heritage Landing Community Development District.
153
154	ELEVENTH ORDER OF BUSINESS	Staff Reports – Part B
155
156	A. District Counsel
157
158	Mr. Erasmus did update the board that staff was able to reach out to the property owner
159	adjacent to the district that also has Cogan grass. The property owner agreed for the
160	district to treat the Cogan grass on his property. Staff will get an agreement circulated
161	for the property owner to sign.
162
163	Mr. Haber noted he had no further report.
164
165	B.  Amenity Center and Field Maintenance
166
1.) Amenity Manager Report

i.) Consideration Anchor Aquatics Swim Lessons Agreement
169
Ms. Thompson with Anchor Aquatics reviewed her program for private swim lessons.
She stated it would run from June 3rd to Sept. 27th, which include 2-week sessions and
20 min lessons. She would need a small space and would provide agree to 10%
revenue sharing agreement.

On a motion by Mr. Taylor, seconded by Mr. Och, with all in favor, the Board approved Anchor Aquatics Swim Lesson Agreement, subject to proof of all required insurances, as presented, for the Heritage Landing Community Development District.

174

175
176	2.) Field Manager Report
177
Mr. Myhill updated the Board they have found someone that can paint the alligator
statue.
180
Mr. Erasmus mentioned that he is looking at getting some of the gutters releveled. He
also updated the board the street sign replacement project will start on Monday.
183
184	3.) Charles Aquatics Report
185	i.) Grass Carp Stocking Service Report
186
187
188	C. District Manager
189
190	1.) Presentation of Registered Voter Count
191
Ms. Dobbins updated the board that she is working with EGIS, the district’s insurance
agent, on getting coverage from the vehicle’s insurance carrier for the fence damage
caused off SR 16.
195
Mr. Erasmus and Ms. Dobbins reviewed with the board if they would like for staff to get
proposals for the reserve study to be updated. The board had a consensus that they were
not interested and could work off the old list and update it with any new items and cost with
vendor proposals.
200
TWELFTH ORDER OF BUSINESS	Supervisor Requests and Audience
Comments
Supervisors:
204
Mr. Austin noted that he would like to point out the budget needs to go up since it’s an
older community and appreciates the HOA on providing funds for some of the projects this
year.
208
209	Ms. Tarfa is looking forward to a discussion regarding possible policy changes on
210	grandparents bringing up grandchildren to use the facilities.

214	Audience:
215
216	Audience member gave thanks for the board reviewing the finances.
217
218
219	THIRTEENTH ORDER OF BUSINESS	Adjournment

On a motion by Mr. Taylor, seconded by Mr. Och, with all in favor, the Board adjourned the meeting at 8:25 p.m., for the Heritage Landing Community Development District.

220

221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257

261		
262		
263		
264		
265		
266		
267		
268		
269		
270		
271		
272		
273		
274	 		
275	Secretary/Assistant Secretary	
276		
277		
278		

 	
Chairman/Vice Chairman

Tab 2

HERITAGE LANDING COMMUNITY DEVELOPMENT DISTRICT

DISTRICT OFFICE · ST. AUGUSTINE, FLORIDA 32084
Mailing Address · 3434 Colwell Avenue, Suite 200 · Tampa, Florida 33614 Www.HeritageLandingCdd.Org

Operation and Maintenance Expenditures April 2024
Presented For Board Approval

Attached please find the check register listing the Operation and Maintenance expenditures paid from April 1, 2024 through April 30, 2024. This does not include expenditures previously approved by the Board.

The total items being presented:    $106,539.80

Approval of Expenditures:

	 Chairperson

	 Vice Chairperson

	 Assistant Secretary

Paid Operation & Maintenance Expenditures	
April 1, 2024 Through April 30, 2024	

Vendor Name		
Check Number 	
Invoice Number		
Invoice Description		
I nvoice Amount	
All Weather Contractors, Inc.	100597	175683	Re-Pavers Installation Project 03/24	$	2,160.00	
Aquacal Autopilot Inc.	100598	INV-WO0022126	Replace Pool Compressor 03/24	$	1,840.00	
Berger, Toombs, Elam, Gaines &	100615	367392	Audit Services FY 22/23	$	3,215.00	
Frank CPA					
BrightView Landscape Services, Inc.	100591	8836198	Electrical Troubleshooting 03/24	$	750.00	
BrightView Landscape Services, Inc.	100595	8849596	Landscape Maintenance 04/24	$	21,424.00	
BrightView Landscape Services, Inc.	100593	8853991	Pool Area Plant Removal 03/24	$	2,031.48	
BrightView Landscape Services, Inc.	100594	8858820	Tree work - 440 Lake Monroe PL 03/24	$	714.50	
BrightView Landscape Services, Inc.	100608	8870210	Pool Area Plant Removal 04/24	$	2,530.44	
BrightView Landscape Services, Inc.	100616	8870212	Tree work Cogan Grass area 04/24	$	1,166.40	
BrightView Landscape Services, Inc.	100609	8872321	PM Repairs 04/24	$	4,083.25	
Charles Aquatics, Inc.	100610	50474	Pond Maintenance 04/24	$	975.00	
COMCAST	20240404-1	8495 74 140 0429787	Internet Services 03/24	$	200.41	
		03/24 Autopay			

Vendor Name	 Check Number  Invoice Number	 Invoice Description	 I nvoice Amount

Disclosure Services, LLC	100611	5 475	Amortization Schedule Series 2015 04/24	$	100.00	
Florida Department of Revenue	20240408-1	65-8015563124-2 Sales
& Use Tax 03/24 ACH	65-8015563124-2 Sales & Use Tax 03/24	$	139.19	
Florida Power & Light Company	20240409-1	87098-35048 03/24
Autopay	Electric Services 03/24	$	4,463.94	
Florida Power & Light Company	20240415-1	Monthly Summary 03/24 Autopay 475	Electric Services 03/24	$	5,641.33	
Gannett Florida LocaliQ	100602	0006335323	Acct# 968025 Legal Advertising 03/22/24	$	150.96	
Heritage Landing CDD	DC041524	DC041524	Debit Card Replenishment	$	1,924.96	
Kevin Lee Austin	20240422-1	KA041124-ACH	Board of Supervisors Meeting 04/11/24	$	200.00	
Kevin Lee Austin	20240422-1	KA041524-ACH	Board of Supervisors Workshop Meeting 04/15/24	$	200.00	
Kutak Rock, LLP	100617	3381693	Legal Services 02/24	$	1,081.00	
Leslie Achara McNair-Tarfa	100603	AT041124	Board of Supervisors Meeting 04/11/24	$	200.00	
Leslie Achara McNair-Tarfa	100604	AT041524	Board of Supervisors Workshop Meeting 04/15/24	$	200.00	
LLS Tax Solutions, Inc.	100612	003343	Special Assessment Refunding Bonds Series 2015 04/24	$	500.00	

Vendor Name	 Check Number  Invoice Number	 Invoice Description	 I nvoice Amount

Matthews Design Group LLC	100599	190925	Engineering Services 03/24	$	914.40	
Michael C. Taylor	20240422-2	MT041124-ACH	Board of Supervisors Meeting 04/11/24	$	200.00	
Michael C. Taylor	20240422-2	MT041524-ACH	Board of Supervisors Workshop Meeting 04/15/24	$	200.00	
Northeast Quality Services LLC	100613	34394	Janitorial Services 04/24	$	700.00	
Rizzetta & Company, Inc.	100590	INV0000088557	District Management Fees 04/24	$	5,900.00	
Robert Och	100605	RO041124	Board of Supervisors Meeting 04/11/24	$	200.00	
Robert Och	100606	RO041524	Board of Supervisors Workshop Meeting 04/15/24	$	200.00	
St Johns Utility Department	20240418-2	503669-115198 03/24
Autopay	Water Services 03/24	$	1,037.64	
St Johns Utility Department	20240418-1	533275-126033 03/24
Autopay	Water Services 03/24	$	70.16	
Sunbelt Gated Access Systems of Florida, LLC	100592	00003184	Gate Maintenance 03/24	$	307.00	
Turner Pest Control, LLC	100618	618727393	Pest Control Services 02/24	$	131.16	
Turner Pest Control, LLC	100607	618831151	Pest Control Services 03/24	$	131.16	

Vendor Name		Check Number  Invoice Number		Invoice Description		I nvoice Amount	
Vesta Property Services, Inc.	100596	418542	Management Services 03/24	$	38,822.30	
Vesta Property Services, Inc.	100600	418659	Reimbursable Expenses 03/24	$	386.98	
VGlobal Tech	100614	6044	ADA Website Maintenance 04/24	$	250.00	
Waste Management Inc. of Florida	20240416-1	0040797-4032-2 Autopay Waste Disposal Service 04/24	$	447.14	
Wayne Automatic Fire Sprinklers,	100601	1118868	Annual Fees - Sprinkler, Backflow,	 $	750.00 	
Inc.			Domestic Backflow & Alarm 03/24			

Report Total				
$		
106,539.80	

Tab 3

Heritage Landing Community Development District
ANNUAL FINANCIAL REPORT

September 30, 2023

Heritage Landing Community Development District ANNUAL FINANCIAL REPORT	
September 30, 2023		
TABLE OF CONTENTS		
	Page Number	
REPORT OF INDEPENDENT AUDITORS	1-3	
MANAGEMENT’S DISCUSSION AND ANALYSIS	4-9	
BASIC FINANCIAL STATEMENTS:		
Government-wide Financial Statements:		
Statement of Net Position	10	
Statement of Activities	11	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	12	
Reconciliation of Total Governmental Fund Balances		
to Net Position of Governmental Activities	13	
Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds	14	
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds		
to the Statement of Activities	15	
Statement of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – General Fund	16	
Notes to Financial Statements	17-28	

INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS	29-30
MANAGEMENT LETTER	31-34
INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE WITH
SECTION 218.415, FLORIDA STATUTES	35

REPORT OF INDEPENDENT AUDITORS

To the Board of Supervisors
Heritage Landing Community Development District St. Johns County, Florida

Report on Audit of the Financial Statements
Opinion

We have audited the financial statements of the governmental activities and each major fund of Heritage Landing Community Development District (the “District”), as of and for the year ended September 30, 2023, and the related notes to financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of Heritage Landing Community Development District as of September 30, 2023, and the respective changes in financial position and the budgetary comparison for the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion
We conducted our audits in accordance with auditing standards generally accepted in the United States of America (GAAS), and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Responsibilities of Management for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

- 1 -

To the Board of Supervisors
Heritage Landing Community Development District

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for one year beyond the financial statement date, including currently known information that may raise substantial doubt thereafter.

Auditor’s Responsibility for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore, is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS and Government Auditing Standards, we:

Exercise professional judgement and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgement, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit.

- 2 -

To the Board of Supervisors
Heritage Landing Community Development District

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that Management’s Discussion and Analysis be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued a report dated March 31, 2024 on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations and contracts.

The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on 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 Heritage Landing Community Development District’s internal control over financial reporting and compliance.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida March 31, 2024

- 3 -

Management’s discussion and analysis of Heritage Landing Community Development District (the “District”) financial performance provides an objective and easily readable analysis of the District’s financial activities. The analysis provides summary financial information for the District and should be read in conjunction with the District’s financial statements.
OVERVIEW OF THE FINANCIAL STATEMENTS

The District’s basic financial statements comprise three components; 1) Government-wide financial statements, 2) Fund financial statements, and 3) Notes to financial statements. The Government-wide financial statements present an overall picture of the District’s financial position and results of operations. The Fund financial statements present financial information for the District’s major funds. The Notes to financial statements provide additional information concerning the District’s finances.
The Government-wide financial statements are the statement of net position and the statement of activities. These statements use accounting methods similar to those used by private-sector companies. Emphasis is placed on the net position of governmental activities and the change in net position. Governmental activities are primarily supported by special assessments.
The statement of net position presents information on all assets and liabilities of the District, with the difference between assets and liabilities reported as net position. Net position is reported in three categories; 1) net investment in capital assets, 2) restricted, and 3) unrestricted. Assets, liabilities, and net position are reported for all Governmental activities.

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

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

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

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

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

Financial Highlights

The following are the highlights of financial activity for the year ended September 30, 2023.

The District’s total assets and deferred outflows of resources were exceeded by total liabilities by $(3,377,646) (net position). Net investment in capital assets for the District was $(622,921). Restricted net position was $225,958. Unrestricted net position was
$(2,980,683).
Governmental activities revenues totaled $2,505,515 while governmental activities expenses totaled $2,240,837.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis of the District

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

Net Position
Governmental Activities 2023	2022
Current assets Restricted assets Capital assets
Total Assets	
$	
1,274,192
910,736
      4,528,806 
      6,713,734 	
$	
1,284,576
895,137
     4,923,820 
     7,103,533 	
Deferred amount on refunding		236,325 		255,086 	
Current liabilities Non-current liabilities
Total Liabilities	870,133
	9,457,572 
	10,327,705 	907,930
	10,093,013 
	11,000,943 	
Net Position
Net investment in capital assets Restricted for debt service Unrestricted
Total Net Position	

 $		
(622,921)
225,958
      (2,980,683)
(3,377,646)	

 $		
(551,318)
200,460
    (3,291,466)
(3,642,324)	

The decrease in capital assets is related to depreciation in the current year.

The decrease in current liabilities is related to the decrease in accounts payable in the current year.
The decrease in non-current liabilities is primarily due to bond principal payments in the current year.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis of the District (Continued)

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

Change In Net Position

Governmental Activities

Program Revenues Charges for services Capital contributions
General Revenues Miscellaneous revenues Investment earnings
Total Revenues		2023		2022	
	$	2,364,000	$	2,270,959	
		20,000		-	
		65,401		62,324	
		       56,114 		       6,533 	
		     2,505,515 		    2,339,816 	
Expenses			
General government	132,613	140,948	
Public safety	97	44,046	
Physical environment	759,747	942,813	
Culture/recreation	891,973	774,354	
Interest and other charges		456,407 		476,081 	
Total Expenses		2,240,837 		2,378,242 	
Change in Net Position		264,678		(38,426)	
Net Position - Beginning of Year		(3,642,324)		(3,603,898)	
Net Position - End of Year	 $		(3,377,646)	 $		(3,642,324)	

The decrease in public safety is related to the cancellation of the security contract in the prior year.
The decrease in physical environment is mainly related to the decrease in contingency expenses in the current year.
The increase in expenses in culture/recreation in the current year is related to the increase in amenity management, janitorial and supplies expenses in the current year.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Capital Assets Activity

The following schedule provides a summary of the District’s capital assets as of September 30,
2023 and 2022:	
	Governmental Activities		
2023		2022	

Land and improvements	
$	935,000		
$	935,000	
Construction in progress	20,000		-	
Infrastructure	10,425,437		10,425,437	
Equipment	156,625		156,625	
Accumulated depreciation		(7,008,256)			(6,593,242)	
Total Capital Assets, net	 $ 4,528,806 		 $ 4,923,820 	

The capital asset activity in the current year was depreciation of $415,014 and additions to construction in progress of $20,000.
General Fund Budgetary Highlights

The final budget exceeded actual expenditures in the current year because capital outlay expenditures were less than anticipated.
The budget was amended in the current year for reserve expenditures that were higher than originally anticipated.

Debt Management

Governmental Activities debt includes the following:

In March 2015, the District issued $14,435,000 of Special Assessment Refunding Bonds Series 2015 maturing in May 2036, with fixed interest rates ranging from 2% to 4.35%. Interest is to be paid semiannually on each May 1 and November 1. Principal on the bonds is payable annually on each May 1 commencing on May 1, 2016. The balance outstanding at September 30, 2023 was $10,120,000.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Economic Factors and Next Year’s Budget

Heritage Landing Community Development District does not expect any economic factors to have any significant effect on the financial position or results of operations of the District in fiscal year 2024.
Request for Information

The financial report is designed to provide a general overview of Heritage Landing Community Development District’s finances for all those with an interest. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the Heritage Landing Community Development District’s Accounting Department at 3434 Colwell Avenue, Suite 200, Tampa, Florida 33614.

Heritage Landing Community Development District
STATEMENT OF NET POSITION	
September 30, 2023			

Governmental	
		Activities	
ASSETS			
Current Assets			
Cash	$	1,182,156	
Prepaid expenses		56,219	
Deposits		35,817 	
Total Current Assets		1,274,192 	
Non-Current Assets		
Restricted Assets			
Investments		910,736	
Capital Assets, Not Being Depreciated			
Land and improvements		935,000	
Construction in progress		20,000	
Capital Assets, Being Depreciated			
Infrastructure		10,425,437	
Equipment		156,625	
Accumulated depreciation		(7,008,256)	
Total Non-Current Assets		5,439,542 	
Total Assets		6,713,734 	
DEFERRED OUTFLOWS OF RESOURCES			
Deferred amount on refunding, net		236,325 	
LIABILITIES			
Current Liabilities			
Accounts payable and accrued expenses		62,779	
Unearned revenues		26,885	
Bonds payable		605,000	
Accrued interest		175,469 	
Total Current Liabilities		870,133 	
Non-Current Liabilities		
Bonds payable, net		9,457,572 	
Total Liabilities		10,327,705 	
NET POSITION			
Net investment in capital assets		(622,921)	
Restricted for debt service		225,958	
Unrestricted		(2,980,683)	
Total Net Position	 $		(3,377,646)	

See accompanying notes to financial statements.			
- 10 -			

Heritage Landing Community Development District STATEMENT OF ACTIVITIES
For the Year Ended September 30, 2023

Net (Expenses)
Revenues and	
		Changes in	
	Program Revenues	Net Position	
	
Charges for	Capital	
Governmental	
Functions/Programs	Expenses	Services	Contribution	Activities	

Governmental Activities		 		
General government	$	(132,613)	$	128,284	$	-	$	(4,329)	
Public safety	(97)	94	-	(3)	
Physical environment	(759,747)	537,194	-	(222,553)	
Culture/recreation	(891,973)	659,139	20,000	(212,834)	
Interest and other charges		(456,407)		1,039,289  	- 		582,882 	
Total Governmental Activities	 $ (2,240,837)	 $ 2,364,000   $	20,000 	143,163	

General Revenues Miscellaneous revenues Investment income
Total General Revenues	

65,401	
			56,114 	
			121,515 	
	Change in Net Position			264,678	
	Net Position - Beginning of Year		(3,642,324)	
	Net Position - End of Year		$	(3,377,646)	

See accompanying notes to financial statements.

- 11 -

Heritage Landing Community Development District	
BALANCE SHEET –	
GOVERNMENTAL FUNDS	
September 30, 2022	
						
Total	
				Debt		Governmental	
		General				Service				Funds		
ASSETS						
Cash	$ 1,182,156		$	-		$  1,182,156	
Prepaid expenses		56,219		-		56,219	
Deposits		35,817		-		35,817	
Restricted assets							
Investments, at fair value		- 			910,736 			910,736 	
Total Assets	 $ 1,274,192 		 $	910,736 		 $  2,184,928 	

LIABILITIES AND FUND BALANCES							
LIABILITIES							
Accounts payable and accrued expenses	$	62,779		$	-		$	62,779	
Unearned revenues		26,885 			- 			26,885 	
Total Liabilities		89,664 			- 			89,664 	
FUND BALANCES							
Nonspendable:							
Prepaid expenses/deposits		92,036		-		92,036	
Restricted:							
Debt service		-		910,736		910,736	
Assigned to:							
Capital reserves		590,085		-		590,085	
Unassigned		502,407 			- 			502,407 	
Total Fund Balances		1,184,528 			910,736 			2,095,264 	
Total Liabilities and Fund Balances	 $ 1,274,192 		 $	910,736 		 $  2,184,928 	

Heritage Landing Community Development District RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES
September 30, 2023

Total Governmental Fund Balances	$	2,095,264	
Amounts reported for governmental activities in the Statement of Net Position are different because:			
Capital assets, land and improvements, $935,000, construction in progress,
$20,000, infrastructure, $10,425,437, and equipment, $156,625, less accumulated depreciation, $(7,008,256), used in governmental activities are not current financial resources, and therefore, are not reported
at the fund level.		

4,528,806	
Long-term liabilities, bonds payable, $(10,120,000), net of bond discount, net,
$57,428, are not due and payable in the current period, and therefore, are not reported at the fund level.	

(10,062,572)	
Deferred amount on refunding are not current financial uses, and therefore, are not reported at the fund level.		
236,325	
Accrued interest expense for long-term debt is not a current financial use, and therefore, is not reported at the fund level.		
    (175,469)	
Net Position of Governmental Activities	 $ 	(3,377,646)	

Heritage Landing Community Development District STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS
For the Year Ended September 30, 2023

Total
		Debt	Governmental	
		General			Service			Funds		
REVENUES				
Special assessments	$	1,324,711	$  1,039,289	$	2,364,000	
Capital contributions	20,000	-	20,000	
Miscellaneous revenues	65,401	-	65,401	
Investment income		17,880 		38,234 		56,114 	
Total Revenues		1,427,992 		1,077,523 		2,505,515 	
EXPENDITURES				
Current				
General government	132,613	-	132,613	
Public safety	97	-	97	
Physical environment	555,323	-	555,323	
Culture/recreation	681,383	-	681,383	
Capital outlay	20,000	-	20,000	
Debt service				
Principal	-	620,000	620,000	
Interest		- 		441,924 		441,924 	
Total Expenditures		1,389,416 		1,061,924 		2,451,340 	
Net Change in Fund Balance	38,576	15,599	54,175	
Fund Balances - Beginning of Year		1,145,952 		895,137 		2,041,089 	
Fund Balances - End of Year	 $	1,184,528 	 $	910,736 	 $	2,095,264 	

See accompanying notes to financial statements.

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
For the Year Ended September 30, 2023

Net Change in Fund Balances – Total Governmental Funds	$	54,175	
Amounts reported for governmental activities in the Statement of Activities are different because:			
Capital outlay is reported as an expenditure at the fund level. However, the cost of these assets are allocated over their estimated useful lives as depreciation at the government-wide level. This is the amount that
depreciation, $(415,014), exceeded capital outlay, $20,000, in the current year.		

(395,014)	
Repayment of bond principal is reported as an expenditure at the fund level, but the repayment reduces long-term liabilities at the government-wide level.		
620,000	
Bond discount is amortized as interest over the life of the debt. This is the amount of interest expense recognized in the current year.		
(4,559)	
Deferred amount on refunding is amortized over the life of the debt as interest expense. This is the current year amount amortized.		
(18,761)	
At the government-wide level, interest is accrued on outstanding bonds; whereas in the governmental funds, interest expenditures are reported when due. This is the change in accrued interest in the current period.		

     8,837 	
Change in Net Position of Governmental Activities	 $		264,678 	

See accompanying notes to financial statements.

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – BUDGET AND ACTUAL – GENERAL FUND
For the Year Ended September 30, 2023

Variance with	

Original		
Final				Final Budget
Positive	
Budget		Budget		Actual	(Negative)	

$ 1,305,880		
$  1,305,880		
$ 1,324,711		
$	
18,831	
-		-		20,000			20,000	
48,850		48,850		65,401			16,551	
	- 			- 			17,880 			     17,880 	
	1,354,730 			1,354,730 			1,427,992 		73,262 	

138,744		
138,744		
132,613			
6,131	
38,559		38,559		97			38,462	
499,477		499,477		555,323			(55,846)	
652,950		687,950		681,383			6,567	
	25,000 			25,000 			20,000 		5,000 	
	1,354,730 			1,389,730 			1,389,416 		314 	
-		(35,000)		38,576	73,576	
-		35,000		1,145,952			1,110,952	

  $	- 		
 $	- 		
 $ 1,184,528 		
 $		
1,184,528 	

Revenues
Special assessments Capital contributions Miscellaneous revenues Investment income
Total Revenues

Expenditures Current
General government Public safety Physical environment Culture/recreation
Capital outlay
Total Expenditures Net Change in Fund Balances
Fund Balances - Beginning of Year Fund Balances - End of Year

See accompanying notes to financial statements.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the District have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The District's more significant accounting policies are described below.
Reporting Entity
The District was established on June 22, 2004, pursuant to the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes, as amended (the "Act"), by St. Johns County, Florida Ordinance #2004-46 as a Community Development District. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of the infrastructure necessary for community development within its jurisdiction. The District is authorized to issue bonds for the purpose, among others, of financing, funding, planning, establishing, acquiring, constructing district roads, landscaping, and other basic infrastructure projects within or outside the boundaries of the Heritage Landing Community Development District. The District is governed by a five-member Board of Supervisors who are elected on an at large basis by qualified electors that reside within the District. The District operates within the criteria established by Chapter 190, Florida Statutes.
As required by GAAP, these financial statements present the Heritage Landing Community Development District (the primary government) as a stand-alone government. The reporting entity for the District includes all functions of government in which the District’s Board exercises oversight responsibility including, but not limited to, financial interdependency, selection of governing authority, designation of management, significant ability to influence operations and accountability for fiscal matters.
Based upon the application of the above-mentioned criteria as set forth by the Governmental Accounting Standards Board, the District has identified no component units.
Measurement Focus and Basis of Accounting

The basic financial statements of the District are composed of the following:

Government-wide financial statements
Fund financial statements
Notes to financial statements

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus and Basis of Accounting (Continued)

Government-wide Financial Statements
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting.

Government-wide financial statements report all non-fiduciary information about the reporting government as a whole. These statements include all the governmental activities of the primary government. The effect of interfund activity has been removed from these statements.
Governmental activities are supported by special assessments and interest. Program revenues are netted with program expenses in the statement of activities to present the net cost of each program.

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

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

The underlying accounting system of the District is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self- balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.
Fund financial statements for the primary government’s governmental funds are presented after the government-wide financial statements. These statements display information about major funds individually.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

2. Measurement Focus and Basis of Accounting (Continued)

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

The District has various policies governing the fund balance classifications.

Nonspendable Fund Balance – This classification consists of amounts that cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact.
Restricted Fund Balance – This classification includes amounts that can be spent only for specific purposes stipulated by constitution, external resource providers, or through enabling legislation.

Assigned Fund Balance – This classification consists of the Board of Supervisors’ intent to be used for specific purposes, but are neither restricted nor committed. The assigned fund balances can also be assigned by the District’s management company.
Unassigned Fund Balance – This classification is the residual classification for the government’s general fund and includes all spendable amounts not contained in the other classifications. Unassigned fund balance is considered to be utilized first when an expenditure is incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used.
Fund Balance Spending Hierarchy – For all governmental funds except special revenue funds, when restricted, committed, assigned, and unassigned fund balances are combined in a fund, qualified expenditures are paid first from restricted or committed fund balance, as appropriate, then assigned and finally unassigned fund balances.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus and Basis of Accounting (Continued)

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

Expenditures generally are recorded when a liability is incurred, as under accrual accounting. Interest associated with the current fiscal period is considered to be an accrual item and so has been recognized as revenue of the current fiscal period.
Under the current financial resources measurement focus, only current assets and current liabilities are generally included on the balance sheet. The reported fund balance is considered to be a measure of “available spendable resources”.

Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Accordingly, they are said to present a summary of sources and uses of “available spendable resources” during a period.
Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by non-current liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities.

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

Debt service expenditures are recorded only when payment is due.

Basis of Presentation
Governmental Major Funds

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

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Basis of Presentation (Continued)

Governmental Major Funds (Continued)

Debt Service Fund – Accounts for debt service requirements to retire certain special assessment revenue bonds which were used to finance the construction of District infrastructure improvements. The bonds are secured by a first lien on and pledge of the special assessment revenues and pledged funds.

Non-current Governmental Assets/Liabilities

GASB Statement 34 requires that non-current governmental assets, such as land and improvements, and non-current governmental liabilities, such as general obligation bonds and due to developer be reported in the governmental activities column in the government-wide Statement of Net Position.

Assets, Deferred Outflows of Resources, Liabilities, and Net Position or Equity

Cash and Investments

Florida Statutes require state and local governmental units to deposit monies with financial institutions classified as "Qualified Public Depositories," a multiple financial institution pool whereby groups of securities pledged by the various financial institutions provide common collateral from their deposits of public funds. This pool is provided as additional insurance to the federal depository insurance and allows for additional assessments against the member institutions, providing full insurance for public deposits.
The District is authorized to invest in those financial instruments as established by Section 218.415, Florida Statutes. The authorized investments consist of:
Direct obligations of the United States Treasury;

The Local Government Surplus Funds Trust or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperative Act of 1969;
Interest-bearing time deposits or savings accounts in authorized qualified public depositories;
Securities and Exchange Commission, registered money market funds with the highest credit quality rating from a nationally recognized rating agency.

Assets, Deferred Outflows of Resources, Liabilities, and Net Position or Equity (Continued)

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

Capital Assets

Capital assets, which include land and improvements, construction in progress, infrastructure, and equipment, are reported in the governmental activities column.
The District defines capital assets as assets with an initial, individual cost of $5,000 or more and an estimated useful life in excess of two years. The valuation basis for all assets is historical cost.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend its useful life are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are constructed.
Depreciation is computed utilizing the straight-line method over the estimated useful lives of the assets. The estimated useful life for infrastructure is 15-30 years and 5 years for equipment.

Deferred Outflows of Resources
Deferred outflows of resources represent a consumption of net position/fund balance that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The District only has one item that qualifies for reporting in this category. It is the deferred amount on refunding reported on the Statement of Net Position. A deferred amount on refunding results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt.

Bond Discounts

Bond discounts are amortized over the life of the bonds.

Assets, Deferred Outflows of Resources, Liabilities, and Net Position or Equity (Continued)

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

NOTE B – CASH AND INVESTMENTS

All deposits are held in qualified public depositories and are included on the accompanying balance sheet as cash and investments.
Custodial Credit Risk – Deposits
Custodial credit risk is the risk that in the event of a bank failure, the District's deposits may not be returned to it. The District does not have a formal deposit policy for custodial credit risk; however, they follow the provisions of Chapter 280, Florida Statutes regarding deposits and investments. As of September 30, 2023, the District's bank balance was $1,261,565 and the carrying value was $1,182,156. Exposure to custodial credit risk was as follows. The District maintains all deposits in a qualified public depository in accordance with the provisions of Chapter 280, Florida Statutes, which means that all deposits are fully insured by Federal Depositors Insurance or collateralized under Chapter 280, Florida Statutes.
Investments

As of September 30, 2023, the District had the following investments and maturities:

	Investment	 	Maturities			Fair Value	
First American Treasury Obligation Fund	15 days*	 $	910,736 

*Weighted Average Maturity

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

Custodial Credit Risk – Deposits (Continued)

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

Based on the criteria in the preceding paragraph, the investment listed above is a Level 1 asset. Interest Rate Risk
The District does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates.

Credit Risk
The District's investments are limited by state statutory requirements and bond compliance. The District has no investment policy that would further limit its investment choices. As of September 30, 2023, the District's investment in First American Treasury Obligation Fund was rated AAAm by Standard and Poor's.

Concentration of Credit Risk

The District places no limit on the amount it may invest in any one fund. The investments in First American Treasury Obligation Fund represent 100% of the District’s total investments.
The types of deposits and investments and their level of risk exposure as of September 30, 2023 were typical of these items during the fiscal year then ended. The District considers any decline in fair value for certain investments to be temporary.

Capital Asset activity for the year ended September 30, 2023 was as follows:

Balance	Balance
October 1,	September 30,
	2022	 	Additions	  Disposals  	2023	
Governmental activities:
Capital assets, not depreciated:
Land and improvements	$	935,000	$	-	$	-	$	935,000
Construction in progress			-  	20,000  	-  		20,000  Total Capital Assets, not depreciated		935,000  	20,000  	-  	955,000 

Capital assets, being depreciated:
Infrastructure	10,425,437	-	-	10,425,437	
Equipment	156,625	-	-	156,625	
Less accumulated depreciation	  (6,593,242)		(415,014)		-  	(7,008,256)	
Total Capital Assets, Being Depreciated		3,988,820 		(415,014)		-  	3,573,806 	

Governmental Activities Capital Assets	 $ 4,923,820   $	(395,014)  $	-   $	4,528,806 

Depreciation was charged to physical environment, $204,424, and culture/recreation, $210,590.
NOTE D – LONG-TERM DEBT
Special Assessment Bonds – Series 2015
Long-term debt is comprised of the following:
Special Assessment Bonds
$14,435,000 Series 2015 Special Assessment Refunding Bonds, interest rates ranging from 2% to 4.35%, maturing May 1, 2036, payable on May 1 and November 1; collateralized by the pledged
revenues of special property owners.	assessments	levied	against	the	benefited		
Long-term debt at October 1, 2022 Principal payments				$	10,740,000
     (620,000)	

Long-term debt at September 30, 2023	10,120,000	
Less bond discount, net		(57,428)	
Bonds Payable, Net	 $	10,062,572 	

The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2023 are as follows:

Year Ending
  September 30, 		Principal			Interest			Total		
2024	$	605,000	$	421,126	$	1,026,126	
2025	625,000	399,952	1,024,952	
2026	650,000	377,296	1,027,296	
2027	675,000	352,920	1,027,920	
2028	705,000	324,570	1,029,570	
2029-2033	4,010,000	1,151,198	5,161,198	
2034-2036		2,850,000 		251,213 		3,101,213 	
Totals	 $	10,120,000 	 $	3,278,275 	 $	13,398,275 	
Significant Bond Resolution Terms and Covenants
The Series 2015 Bonds are subject to redemption at the option of the District prior to maturity. The Series 2015 Bonds are subject to mandatory redemption prior to maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.
The Bond Indenture established certain amounts be maintained in a reserve account. In addition, the Bond Indenture has certain restrictions and requirements relating to the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements.

Depository Funds
The bond resolution establishes certain funds and determines the order in which revenues are to be deposited into these funds. A description of the significant funds, including their purposes, is as follows:
SPECIAL ASSESSMENT REFUNDING BONDS, SERIES 2015
Reserve Fund – The 2015 Reserve Account is funded from the proceeds of the Series 2015 Bonds in an amount equal to a certain 50 percent of the maximum annual debt service requirement of the 2015 bonds. Monies held in the reserve accounts will be used only for the purposes established in the Trust Indenture.

Special Assessment
	Refunding Bonds	

Series 2015 Special Assessment Refunding Bonds			Reserve Balance

 $	509,527 		Reserve Requirement

 $	509,309 	
	
NOTE E – SPECIAL ASSESSMENT REVENUES	
Assessments	are	non-ad valorem	assessments	on	benefitted property within the District.	
Operation and Maintenance Assessments are based upon adopted budget and levied annually. Debt Service Assessments are levied when bonds are issued and collected annually. The District may collect assessments directly or utilize the uniform method of collections (Chapter 197.3632, Florida Statues). Direct collected assessments are due as determined by an annual assessment resolution adopted by the Board of Supervisors. Per Section 197.162, Florida Statutes discounts are allowed for early payment at the rate of 4% in November, 3% in December, 2% in January, and 1% in February. Taxes paid in March are without discount.
Assessments and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government.

Heritage Landing Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2023 NOTE F – MANAGEMENT AGREEMENTS
The District has contracted with a management company to perform management services, which include financial and accounting services. Certain employees of the management company also serve as non-voting officers of the District.
NOTE G – RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; and natural disasters for which the government carries commercial insurance. The District has filed four claims, which did not exceed coverage amounts, under its commercial insurance policy over the last three years.

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

To the Board of Supervisors
Heritage Landing Community Development District St. Johns 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, as listed in the table of contents, of Heritage Landing Community Development District, as of and for the year ended September 30, 2023, and the related notes to the financial statements, which collectively comprise the basic financial statements and have issued our report thereon dated March 31, 2024.

Report on Internal Control Over Financial Reporting
In planning and performing our audit, we considered Heritage Landing Community Development District's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Heritage Landing Community Development District’s internal control. Accordingly, we do not express an opinion on the effectiveness of Heritage Landing Community Development District's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that have not been identified.

- 29 -

To the Board of Supervisors
Heritage Landing Community Development District

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether Heritage Landing Community Development District's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida March 31, 2024

- 30 -

MANAGEMENT LETTER

To the Board of Supervisors
Heritage Landing Community Development District St. Johns County, Florida
Report on the Financial Statements
We have audited the financial statements of the Heritage Landing Community Development District as of and for the year ended September 30, 2023, and have issued our report thereon dated March 31, 2024.
Auditor’s Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Chapter 10.550, Rules of the Florida Auditor General.
Other Reporting Requirements
We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and our Independent Auditor’s Report on an examination conducted in accordance with AICPA Professionals Standards, AT-C Section 315 regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in that report, which is dated March 31, 2024, should be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been made to address findings and recommendations made in the preceding financial audit report. There were no findings or recommendations made in the preceding financial audit report.
Financial Condition
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, requires us to apply appropriate procedures and communicate the results of our determination as to whether or not Heritage Landing Community Development District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific conditions met. In connection with our audit, we determined that the Heritage Landing Community Development District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.

- 31 -

To the Board of Supervisors
Heritage Landing Community Development District
Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial conditions assessment procedures as of September 30, 2023 for the Heritage Landing Community Development District. It is management’s responsibility to monitor the Heritage Landing Community Development District’s financial condition; our financial condition assessment was based in part on the representations made by management and the review of the financial information provided by the same.
Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.
Specific Information
The information provided below was provided by management and has not been audited; therefore, we do not express an opinion or provide any assurance on the information.
As required by Section 218.39(3)(c) and Section 218.32 (1) (c), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, the Heritage Landing Community Development District reported:
The total number of district employees compensated in the last pay period of the District’s fiscal year: 0
The total number of independent contractors to whom nonemployee compensation was paid in the last month of the District’s fiscal year: 6
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency: $0
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency: $76,354
Each construction project with a total cost of at least $65,000 approved by the District that is scheduled to begin on or after October 1, 2022, together with the total expenditures for such project: N/A.
A budget variance based on the budget adopted under Section 189.016(4), Florida Statutes, before the beginning of the fiscal year being reported if the District amends a final adopted budget under Section 189.016(6), Florida Statutes: There were amendments to the FY 2023 budget, see below.
As required by Section 218.39(3)(c) and Section 218.32 (1) (c), Florida Statutes, and Section 10.554(1)(i)8, Rules of the Auditor General, the Heritage Landing Community Development District reported:
The rate or rates of non-ad valorem special assessments imposed by the District: General Fund $1,203.84 and the Debt Service Fund $979.63.
The amount of special assessments collected by or on behalf of the District: Total Special Assessments collected was $2,364,000.
The total amount of outstanding bonds issued by the District and the terms of such bonds: $10,120,000 outstanding, originally issued in October 2015, 4.2% to 4.35%, matures 2036.

- 32 -

To the Board of Supervisors
Heritage Landing Community Development District

Variance with Original Budget

Revenues
Special assessments Contributions Miscellaneous revenues Investment income
Total Revenues		

$	Original
Budget	Actual	(

1,305,880	$ 1,324,711	$
-	20,000
48,850	65,401
       -  	17,880  	
   1,354,730  	1,427,992  		Positive Negative)

18,831
20,000
16,551
17,880 
73,262 	
Expenditures Current
General government Public safety Physical environment Culture/recreation
Capital outlay
Total Expenditures		

138,744	132,613	6,131
38,559	97	38,462
499,477	555,323	(55,846)
652,950	681,383	(28,433)
	25,000  	20,000  	5,000 
	1,354,730  	1,389,416  	(34,686)	
Net Change in Fund Balances				-	38,576			38,576	
Fund Balances - Beginning of Y	ear			-	1,145,952		1,145,952	

Fund Balances - End of Year		
 $			
-    $ 1,184,528   $		
1,184,528 	

Additional Matters	
Section	10.554(1)(i)3.,	Rules	of	the	Auditor	General,	requires	us	to	communicate	
noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings.

- 33 -

To the Board of Supervisors
Heritage Landing Community Development District
Purpose of this Letter

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

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida March 31, 2024

- 34 -

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

To the Board of Supervisors
Heritage Landing Community Development District St. Johns County, Florida

We have examined Heritage Landing Community Development District's compliance with Section 218.415, Florida Statutes during the year ended September 30, 2023. Management is responsible for Heritage Landing Community Development District’s compliance with those requirements. Our responsibility is to express an opinion on Heritage Landing Community Development District’s compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about Heritage Landing Community Development District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on Heritage Landing Community Development District’s compliance with the specified requirements.

In our opinion, Heritage Landing Community Development District complied, in all material respects, with the aforementioned requirements during the year ended September 30, 2023.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida March 31, 2024

- 35 -

Tab 4

Quality Site Assessment
Prepared for: Heritage Landing @ WGV

General Information

DATE:	Thursday, Jun 06, 2024	
NEXT QSA DATE:	Thursday, Sep 05, 2024	
CLIENT ATTENDEES:	Lourens Erasmus	
BRIGHTVIEW ATTENDEES:	Steve McAvoy	

Customer Focus Areas

Turf health, Annuals, Weed control, Plant Health, Athletic Field

 1 

We have upped the watering times at the athletic fields this week while on site as we have had little to no rain recently. Aeration of fields have been scheduled for June as well.

 2 

Mulch application has been completed and is looking good. We will be following up with
pre-emergent applications to help reduce weed pressure.

 3 

Patio Ligustrums are tightly trimmed and have had growth regulator applied for a crisp and clean appearance. There are a few Ligustrum that are starting to get new sucker growth at the base of tree, we will get with our team to have these hand pruned during next visit.

 4 

Hard and soft surfaces are being sprayed on a weekly rotation

 4 

 3 

 2 

Maintenance Items

 1 

Maintenance Items		
 5 	 6 			
		 5 	Volleyball court area is clean and weed free	
		
 6 	
Ornamental grass beds along lakes are on a	
			weekly rotation to be	
			sprayed out for weed	
			control.	
		 7 	We continue to apply over the top selective in	
			Jasmine beds throughout	
 7 	 8 		the property to help
control weed Population.	
			This is an ongoing	
			process.	
		 8 	There are some new Palm growth pushing up	
			through newly mulched	
			areas inside pool area.	
			We will get with our team	
			to have these treated	
			during next visit.	

 9 

We continue to elevate trees where new growth is pushing out throughout the community. This will be completed during their weekly trim rotations

10

All storm drains have been cleared throughout the property

11

There are some Palmettos overhanging sidewalk on Silver Glenn common area, our team will address this this week while in Site.

12

Lake mowing is being completed on a weekly rotation

12

11

10

Maintenance Items

 9 

13

We will be mowing ditch at North end of property this week while on site before rain starts moving in

14

There is a loropetalum hedge blocking the line of Site located at the left side common area of rivers own road. We will be lowering this hedge this week while on site to help reduce safety hazards of approaching traffic

15

Hard and soft surfaces are being edged on a weekly rotation

16

Trimming is being completed on a weekly rotation

16

15

14

Maintenance Items

13

Maintenance Items

17

17

Summer annuals were installed this week while on site. Color will really start to pop in a week or two.

 1 

There is a turf area west of volleyball court where Bermuda grass is choking out the St Augustine turf. We recommend spraying this area out and replacing with new sod. If this is not sprayed out, it will continue to choke out St Augustine.

 2 

There are some turf areas on Heritage Landing Parkway on right side before roundabout where Bermuda grass is choking out the St Augustine turf. We recommend spraying out these areas and replacing with Pro Vista Sod. We will follow up with a quote

 3 

There is a bare bed by roundabout at the end of Heritage Landing Parkway. We have submitted proposals to sod in this Area and or install new plant material as well

 4 

There is Cogan grass spreading into turf area behind first lake on the right side coming into community That needs to be sprayed out to prevent further spreading. We

 4 

 3 

 2 

Recommendations for Property Enhancements

 1 

QUALITY SITE ASSESSMENT
Heritage Landing @ WGV

have submitted a quote to treat this area.

 8 

 7 

 5 

Quote submitted to help eradicate Cogan grass also includes spraying lake bank with an aquatic application

 6 

Cogan grass is also spreading into ornamental grasses on top of Lake bank that will need to be treated as well. This is included in quote

 7 

Quotes have been submitted to replace damage plants caused by accidents located at entrance and an area on Heritage Landing Parkway just passed entrance

 8 

There are several areas throughout the community with old and outdated plant material that may need to be removed. We can either leave these areas open and mulch or we can replace with new plant material or turf upon request.

 6 

Recommendations for Property Enhancements

 5 

Recommendations for Property Enhancements

 9 

10

 9 

This is another example of aged and declining plants that we can either flush cut to see if they will rejuvenate or remove

10

This is another location where we removed declining plants that we could leave as is or close in bed with new sod as an example of what we could do to help improve appearance of community

 1 

We will be installing sod in old annual bed on silver Glenn next week while on site. This will be at no extra charge to community.

 2 

There was a wood line encroaching a sidewalk that we do not maintain on silver Glenn that is homeowners property that was becoming a hazard so we trimmed this area back away from sidewalk. This was completed at no extra charge.

 3 

There were some voids along sidewalk in common area along silver Glenn that we transplanted ornamental grasses to the front along the sidewalk to fill voids. This was completed at no extra charge.

 4 

There is an area of turf located at the north end of silver Glenn common area that has been overtaken by weeds, we have scheduled to have new turf installed at this location next week. We will follow up once completed.

 4 

 3 

 2 

Notes to Owner / Client

 1 

Notes to Owner / Client

 5 

 5 

There are some dead wax myrtles that were cut back in common area by steamboat Landing lift station that didn’t come back. we will be removing this week while on site and will spray for weed control

Proposal for Extra Work at Heritage Landing @ WGV

Property Name	Heritage Landing @ WGV 370	Contact	Lourens Erasmus Property Address	Heritage Landing Parkway	To	Heritage Landing CDD
Saint Augustine, FL 32092	Billing Address	c/o Rizzetta and Company Inc 370
Heritage Landing Pkwy St Augustine, FL 32092

Project Name	Heritage Landing- Cogon grass treatment Project Description	Chem application
Scope of Work

This quote is to treat cogon grass areas around lake and into neighboring property to help eradicate the spread of cogon grass. This may require additional treatments. Once under control this may only require spots treatments

This quote is per treatment

QTY	UoM/Size	Material/Description	Total

Cogon grass treatment	$1,894.63

1.00	
LUMP SUM	Mobilization and labor to treat Cogan grass areas around front entrance lake along with neighboring area. (Per	
		application)	
2.00	LUMP SUM	Materials- ( round up custom/ aquatic )	

For internal use only			
SO#	8426242		
JOB#	460802023			
Service Line	130	Total Price	$1,894.63	
THIS IS NOT AN INVOICE
This proposal is valid for thirty (30) days unless otherwise approved by Contractor's Senior Vice President
5811 County Rd 305, Elkton, FL 32033 ph. fax

TERMS & CONDITIONS

The Contraaor shall recog'lile and perform In accordance 111th w1111en terms written &peat1eauonsanddrawmg• only cont ned orrelerred to henan Allrna101,alssnall contemn 10 blct spe<Hfici,uor,s
Wol1< Fon,e C0n1rac1ar st.al Cleslgna\e a qualille<l represental,l/10 w,ll1 e,:pener,ce • landscape rn1ln1enanoe/construc1lon upgrarl@§ or When "ppllcable In1ree managemenl The WO<Kf01oe shall be rompeten "nr:t qualified and hall be legally •utl-<l=d10 work 111
the us

l.Jcern;e nd Fermi!• CQr,trarMr slrall m,,ma.n o L.aTJllscape Contra.tor's 1.,.,..., 1! requirell by Stale or klcal t w. and 'MIi col'Jtlly w1tti all 041ier lloense reqUlrements ol lhe CJty stale and F•deral O,,,,ernltflnls, ""we11 as all othe< recu,,ermnts 01 law Utiess other,aoe agree<! upon by the parbes 01 prohlMe<! by law, CUstorrer snai be require<! to obtam all necessary snd required pe,m1ts lo allow the corrmencement of the Sel'V1c4!s on the property
Taxes Con1raao1 agrees to pay all applicable ta,18!,, lncjudlog sales or General Eliclse Ta (GET), -r•  applleatlle
3, lnsu,anoe Conlraclor agrees to IJ(c\lld<.- Gene,al l.Jablllly In• u 1an oe, AuloITTJl1\le Uab111y lr,s1.Jf noe, WorkE!J'5: Ccrrpemilallon Jnsurarwe1 and any otner ffBUrance reqt.I1ed by law or Cvslormr, "" spec.Ued 1n Wl'lllng prior lo coenmenoeorerll or work. II not speotled, Contractor Wdl fl..m,tsh u-.urance with $1,00O.fJDllrnli;er llablllty,

Uabl111y· Contrao1or 51,all not De !able Tor any oamago that oo,;,,rs om Act• of God dettned as elrttem? weather oondllons, t11e earthquake. etc and ,utes., tego1atlons or rnSUtc.tJons lf11)0:Sed by atl( QOVBtnmern or govetnmenm1 agency, national ot regiof'lal emf!rgencv, epidemla pandemtc, he31111 re ed ootbfealoi! DI al.her medical events not caused by one or olher delay• or !allure o perlorrmoce beyond the oorrmerclaJly rea,o ble control of either p;,,t>( Under these c1rcum;1arces- Cor1rae1or shall nave u,e rlgn! lo ,e,,.gollale !he terms arid pri<<>s or 11\iS Conlraot w1tl11n S1JdY (60) days

Any 11tey3I liespa.,. c:ia,ms and/or damages ,esultlng from work oequested lhal,s 1'0\ on property owned by Cus1omer or not under Customer minagemenl and oont,ol sllall be Ille oote ie,;pon,;l ly or the cu,,,omer

SUbconl!actors Contll,clor ,....,!'\/es IMe right to Ire quefllled ,uoo0!11ractors ro perto1m spac.1ellzed h.1tdlorni o, work ,equ1nn.9 &pec1.anzed equipment

15 Ganoellatlon Notice of Cancellat.,n ol work rrust be receM!d 1n wr1t1ng before lhe CtcW IS d19patohed lo theu IOCBt..On Ot CUitOmet IMfl be llab'e fOt a m,,narr,urn travat charge ol$1li0 00 and blll•d to Customer
The lollow1ng sec11ons sh II apply Where Contractor prO\lu:les C1JStomer w,th ,,., care
5efVl08S'

lb Tree & Stuni,Ren'OVal Troe• remcwed v,U be c,tt .. close lo lhe gruuna as posSJble base<l PA cond1to0ns to or ne,o 1011,e ll0!tom ol u,e !tee uu"k Ada to0no1charges will be re\lled !Of unseen"ha12ras sueh as, out nci 11m1ea 10 conoreie bnct<11neo nuni.s, me1a1 rods, etG I! requested mechanical gnndlng ol sl$ble lree •tump w,i be <fone10 a ®fined
,-,nn and d<lpth below ground level at an acld1tJonal charge to the Cuslo,n,r De ned
baol<flll and londscape melenal rmy be ,speolfle<! C,slorrer &hall be respon,lble r,,, contacung he appropnate uoderground utllly locator company to locale and rnor u-rgrouna ut1111y lines poor IPsta or work Coruactot s not respooslble Clamage <10ne to u-rg,oui1d ut11,ues s«:h as bu not llmllerl to, cabl wires, pipes, and 1ttlgabon pari,; Cot'lractor !MIi repair damaged 1rngat1on linesal the: C:US1omers e)(pense

11, Wot\lEltot Uabllrly Requests tor orown lh1mng ,n -•  ol twent\'•h•• pe,oent (25'jj.) or work not 1n a<a»rdame w IS/I, (lr\lerM.tlonal SOCll!ty or ArbortcUltutal) stand>rn:l• l,ill reqUlre a signed WOM!f of llabilily
 ea.Booe: o, his  Qnttacl
By e...,ut,ng tllis oooument Customer ag,e•• to the !o1mal•m of a lllnd•ng CO/llracl and lo lhe terms and conditions set forth hetall'\. Custorrer rep,esents 1 at Contractor is author-.zed 10 r,eflorm the worli slafed on he lace or trits Contrad If paymenl has not been rec,il\lesj by Contractor per l)O'(ment terms tiereun(ler Contractor shall be en11tted 10 all costs or oolle<:UOn lnolwng reasonable aname)'S' rees errd 11shall be relieved or any ollliga11on 10 oo!tlnue pertornance under this or :!lny other Cortrad1 With CL.Glom!, rnie.rest .al a per nnum rale of 1 5% pern.,nlh 118% per year) 01 the hoghes< rate perm,ned by law rrey Dl!charged on uopend balance 15 <1avs aner bltlrng
NOTICE FAILL.fiE TO MAKE PAYMENT WI-EN OU6 FOR COMPLETED WORK ON CONSTRUCTION JOSS MAV RESUtT IN A MECHANICS LIEN ON THE TITI.E TO YOUR PRClPERTY

9. Addll1onal Seri-,ces. Any addlhon,al work not !ihown ln lne above spec:Uk;ahomi mvolvmg e ra coslsWill be e)Cec;IJ\ed c,nty ypon "Signed wntler, orde, an<J will become an extra charge o\lerand above the sll ma I e

1

111 Al'<"SS\o Jobo e Customer hall p!'O'i!de all utll•I•• 10 pe orm thewor, Cusl"'1'1@r ishall ,utr115h access to all pans ot JObS1te whens Cor1ri9clor Is to periorm work -a!.i re<auttect r,y lne Contract or Olher funmtons re I ate d rneretc during normal ousrne'3S nctJrS end other 1ea,onable peOO<ls ol time Conltaclor II pe olT!l llie work.,. re05onably prao!,cal an.et tne Customer ma1<es. the site available ror petfomence ot Lne work.

Paymenl Terms. Upo 519"1ng lhi• Aa1eemen1, Clfitorrer •hallpay Conllaclor 50% Ol lt>e_ fl'oposed Pnce ond the 1ema1mng bel•flC• shall be paid by CUslor!ll!r to Conlractor upon oom euon or tne pr0,ee1 unless otherw...,, agreed o ,n wnung

Lourens Erasmus
Pf1r(ed Name

Property Manager
T'ltle

June 03, 2024
Oa.te

	Termination ThlsWorK OrCler may be1errnna1ed bl' 1ne e1ner party with orw thout cause, ui:,,n sewn (7J worl<days advance wnnen notice Cuslor!ll!r will be required to p;ay for all rnaterla1s purchased andwotkeo ate ro lhe date ottsrrnl-,aUOnand reasonable e.hEMges
incurred 1,1 def1"0bllaz11,g

1,,_ A55lgnmenl The CL61ome, •nd the Ccmlractor ""!l"ci!Vely bond lhemsel\<es, their partners suoce,aoors, """'9M•t and regal repres..,..,11"" to tt,,, otner parry wiu, respea 10 all covenants or tJ\ls Agreeme'1! Ne111>er the Cuslormr nor lhe Contractor sl>all assign or lransrerany lntere'iil 111th.s Agreli!rrnrtt. without lhe wntlen 0onsenl or the other piov•Oed, no_er_ 1na1 consen1 shall not !Je required to """'Qn lhto Agreerrel'I\ 10 •rlf CO"l'i'nY wtl-ch controls,g cortrolled by or Is under corTn"IOn control with Contraclot (Y' 1n co.nnectk':i" w,th assignment to an arrllfate ot pu,auant to a merger_ sale of all or sutl$1artlally all of l1S asse!S or equ,!)I seo'-'Otles, consolldatlon cnarig<1 ot control or co,pora1e ,eorganilallon
1 t 01se1a,m,, Thi• proposal was estlmal£d and prlOed based upon a s,te "" an<! """"I 1nspecuon rrom Q/0\Jnd level u.,ng ora,Mry "'"""" at 01 about the 11111e Im• propo,,.1 was prepared The pr,ae quoted 1n tlils pioposal Io r lhe Wor1< da<:nbed, lstlle resun or that
ground • el YlsUal 1nspecllon ancl u;ererore our corrpany wm net be llatire tor arw
add<oonal oosl or damages ro, add1Uo,,.1 work not descnbed nereln, or llat!le ,,,.any 111CJdet11slaccldents re&ullng rrom condlllons, tnat were not ascenanable by said grouno
level \II.Wal lnspecl,on !>,I ordln•,Y means at the lime .,,Id 1ns-to0n ""'" parf<mred Con!roctor cannot be held responsble Tor un nown or otnelW(Se h 1da en deteo1s Any coned"" work proposed herein cannot guarantee 8""ci results PlofesslOnal engineering.
,m:h,tecwral an<l/or lan<lsoape d<>.,gn ••M<>e• ("Oestgn Serv10es") sre !10! ,,.,luded •n lnls Agreement and shall not b@ prosroed by 11,o Contraolor An'/ design deloots 1n tt,e Conil&et Ol>evmonts are the •Ole respon.1blllfy of Ille Customo1 Ir Iha ClJ!llorn,r mus!
engage a lictlns"d e1191neer areli!e<r and/01 tanel""""" gn flfOFesslonot any costs concermng lhesa 0.•lgn Servtceo a,e to be paid by the CllSlon-.,1 dir1'ct!)' 10 lhe de09ner lrT\IOl\led

BrightView Landscape Services, Inc. "Contractor''
Account Manager
Stgnatute	T'iUe

Steve McAvoy	June 03, 2024

D&te

Job#:	460802023		
SO#:	8426242	Proposed Price: $1,894.63	

Tab 5

Fire ants at Silver Glen Ave
I have had several requests from residents to have the fire ants addressed along the sidewalk from Corral Cir to Lake Monroe. As you know there is a bus stop there and it increases the likely hood of someone getting bitten. We have used spreaders and by hand putting the store brand fire ant killer down. It has not been effective; therefore I reached out to Turner Pest control to get pricing on treating that area.
Here are the reps words on the product and treatment area:
Please see the attached proposal for your review. I spoke with the lawn supervisor and explained the situation to him. He recommended that we treat on both sides of the side walk six feet out to address the ants. This will also include going around the bus stop area as well. This product comes with a manufacturer’s guarantee to eliminate all ants. We have been using it for years and have never had any call backs for the service. The treatment is good for one year. If you have any questions or concerns, please feel free to reach out.

Service Info	Billing Info (leave blank if same)

Current Acct #	240592	Lead Source		
Business Name	Heritage Landing Amenity Center	Business Name		
Contact	Lourens	Erasmus	Contact		
Position		Position		
Phone	904-536-6217	Phone		
Email	lerasmus@vestapropertyservices.co
m	Email		
2nd Contact		2nd Contact		
Position		Position		
Phone		Phone		
Email		Email		
Address	370 Heritage Landing Pkwy
Saint Augustine, FL 32092	Address		
Invoicing (choose)	Email	X	Print		Consolidated Invoicing (y/n)	YES  NO	
Service Reports	Email	X	Print		Purchase Order Number		
Is there a multiple location Attachment?		Tax Exempt # (attached form)		
Salesperson:	Victor Carr	Lead by:	Tom Chiarello	
Preferred Payment Method	ACH	Credit Card	(complete appropriate form)	
Available Service Days: Monday	X	Tuesday X	Wednesday X	Thursday X	Friday X	Saturday	
Available Service Hours:	to		or	to		Note:		
First Invoice(s) to include Setup Costs and Recurring Costs	First services Invoice(s) to include Setup Costs and Recurring Costs Setup Costs (list all equipment and services)		Recurring Costs
Desired Start Date:
ASAP
Service and Equipment to Include:

One-Time application the grass on both sides of the side walk.
Turner will apply a top choice application six feet out from the side walk.
The treatment will need to be watered after the service is completed.	Service frequency: One-Time

-	
Initial COST: $900+tax		
Techs Needed		Est T		Techs Needed		Est T		

By:	By:

Turner Representative	Date	Customer Representative	Date

Commercial Property via Regency Centers

Business Name

Service areas for handheld:	
Check Pests: Snake deterrent + Exterior rodent control	

Terms and Conditions
Customer agrees to pay the amount stated for the specified services. If Turner Pest Control has made an appointment with customer and customer refuses to allow technician to treat or has not followed preparation instructions which, in turn, will require a return visit, customer will be billed for one regular service visit. If the technician arrives to service the customer and any necessary equipment is damaged or missing from the work site (i.e. rodent bait stations, interior rodent traps, fly lights, etc.), the technician will replace the equipment at the expense of the customer in accordance with the equipment replacement costs outlined in this agreement. Customer will be invoiced for each regular service visit and other specified services. Payment terms are NET 30- Payment is due 30 days from completion of service.
Turner offers two standard invoicing options-



	Standard Paper Invoice via Mail Standard Electronic PDF invoice via Email
Pricing contained in this proposal assumes one of the above options will be utilized for invoicing and payment terms. In the event special billing is required (i.e. payment portal, company website submission, etc.), an additional service fee will be added to the recurring service(s) cost outlined in this agreement.
Should a past due account be referred to an attorney for collection or legal action be required for Turner to enforce payment under this agreement, customer agrees to pay and reimburse Turner for all court costs, attorney fees, out-of-pocket expenses, and other necessary costs that may be incurred in such proceedings together with interest at a rate of 1.5% per month. If customer is a non-resident, customer certifies that it is doing business in the state of Florida. The parties submit all their disputes arising out of or in connection with this Agreement to the exclusive jurisdiction of the Courts of Duval County Florida.
If Turner fails to provide satisfactory services, customer has the right to give written notice to Turner to render satisfactory services, specifying the aspect of the service found to be unsatisfactory. If unsatisfactory conditions have not been corrected within 30 days of such notice, customer will have the right to cancel this agreement with 30 days written notice. This agreement shall be effective for an original period of one year with a continuation on a month to month basis.

By:	By:

Turner Representative	Date	Customer Representative	Date

Tab 6

Windover PL

Resident on Windover PL requested I ask the board to have an arborist come out and evaluate the trees on CDD property. They are concerned that they might pose a risk to their house and vehicles.

We removed 2 trees last year that were dead.

I told him that the arborist comes at a cost and that I need board approval for that. These trees are not in a preserve but on common area between the pond and his house.

See map attached

Per our conversation this morning, I have attached pictures of:

1. Four (4) pictures of various angles of the pine trees we are concerned about should a windstorm or hurricane topple a pine tree onto our home causing damage. The pine trees are not in a preserve area
but are located on a pond bank. I understand that if a tree from the pond bank falls and damages our home or cars, we are responsible for the damage, even though the trees are on CDD property.
If possible, can the CDD board review the pine trees and other trees on the pond bank for consideration of removal of said trees? A Brightview Arborist could review and make recommendations to the CDD Board for the trees in question. We would like to avoid the possibility of any future damage to the home or cars by the trees.

Proposal for Extra Work at Heritage Landing @ WGV

Property Name	Heritage Landing @ WGV	Contact	Lourens Erasmus Property Address	370 Heritage Landing Pkwy	To	Heritage Landing CDD
St Augustine, FL 32092	Billing Address	c/o Rizzetta and Company Inc 370
Heritage Landing Pkwy St Augustine, FL 32092

Project Name	Heritage Landing- dead pine tree remove Project Description	General Tree
Scope of Work

One small pine tree next to pond and Indian river rd. Will not be removed it is full of poison ivy as thick as the tree itself.

QTY	UoM/Size	Material/Description	Total
Dead pines - Heritage Landing Pkwy	$5,999.98

1.00	LUMP SUM

Cut down 19 dead pine trees marked with yellow ribbon and haul away debris. As of May 20th

For internal use only			
SO#	8416467		
JOB#	460802023			
Service Line	300	Total Price	$5,999.98	
THIS IS NOT AN INVOICE
This proposal is valid for thirty (30) days unless otherwise approved by Contractor's Senior Vice President
5811 County Rd 305, Elkton, FL 32033 ph. fax

TERMS & CONDITIONS

The Contraaor shall recog'lile and perform In accordance 111th w1111en terms written &peat1eauonsanddrawmg• only cont ned orrelerred to henan Allrna101,alssnall contemn 10 blct spe<Hfici,uor,s
Wol1< Fon,e C0n1rac1ar st.al Cleslgna\e a qualille<l represental,l/10 w,ll1 e,:pener,ce • landscape rn1ln1enanoe/construc1lon upgrarl@§ or When "ppllcable In1ree managemenl The WO<Kf01oe shall be rompeten "nr:t qualified and hall be legally •utl-<l=d10 work 111
the us

l.Jcern;e nd Fermi!• CQr,trarMr slrall m,,ma.n o L.aTJllscape Contra.tor's 1.,.,..., 1! requirell by Stale or klcal t w. and 'MIi col'Jtlly w1tti all 041ier lloense reqUlrements ol lhe CJty stale and F•deral O,,,,ernltflnls, ""we11 as all othe< recu,,ermnts 01 law Utiess other,aoe agree<! upon by the parbes 01 prohlMe<! by law, CUstorrer snai be require<! to obtam all necessary snd required pe,m1ts lo allow the corrmencement of the Sel'V1c4!s on the property
Taxes Con1raao1 agrees to pay all applicable ta,18!,, lncjudlog sales or General Eliclse Ta (GET), -r•  applleatlle
3, lnsu,anoe Conlraclor agrees to IJ(c\lld<.- Gene,al l.Jablllly In• u1an oe, AuloITTJl1\le Uab111y lr,s1.Jf noe, WorkE!J'5: Ccrrpemilallon Jnsurarwe1 and any otner ffBUrance reqt.I1ed by law or Cvslormr, "" spec.Ued 1n Wl'lllng prior lo coenmenoeorerll or work. II not speotled, Contractor Wdl fl..m,tsh u-.urance with $1,000.fJDllrnli;er llablllty,

Uabl111y· Contrao1or 51,all not De !able Tor any oamago that oo,;,,rs om Act• of God dettned as elrttem? weather oondllons, t11e earthquake. etc and ,utes., tego1atlons or rnSUtc.tJons lf11)0:Sed by atl( QOVBtnmern or govetnmenm1 agency, national ot regiof'lal emf!rgencv, epidemla pandemtc, he31111 re ed ootbfealoi! DI al.her medical events not caused by one or olher delay• or !allure o perlorrmoce beyond the oorrmerclaJly rea,o ble control of either p;,,t>( Under these c1rcum;1arces- Cor1rae1or shall nave u,e rlgn! lo ,e,,.gollale !he terms arid pri<<>s or 11\iS Conlraot w1tl11n S1JdY (60) days

Any 11tey3I liespa.,. c:ia,ms and/or damages ,esultlng from work oequested lhal,s 1'0\ on property owned by Cus1omer or not under Customer minagemenl and oont,ol sllall be Ille oote ie,;pon,;l ly or the cu,,,omer

SUbconl!actors Contll,clor ,....,!'\/es IMe right to Ire quefllled ,uoo0!11ractors ro perto1m spac.1ellzed h.1tdlorni o, work ,equ1nn.9 &pec1.anzed equipment

15 Ganoellatlon Notice of Cancellat.,n ol work rrust be receM!d 1n wr1t1ng before lhe CtcW IS d19patohed lo theu IOCBt..On Ot CUitOmet IMfl be llab'e fOt a m,,narr,urn travat charge ol$1li0 00 and blll•d to Customer
The lollow1ng sec11ons sh II apply Where Contractor prO\lu:les C1JStomer w,th ,,., care
5efVl08S'

lb Tree & Stuni,Ren'OVal Troe• remcwed v,U be c,tt .. close lo lhe gruuna as posSJble base<l PA cond1to0ns to or ne,o 1011,e ll0!tom ol u,e !tee uu"k Ada to0no1charges will be re\lled !Of unseen"ha12ras sueh as, out nci 11m1ea 10 conoreie bnct<11neo nuni.s, me1a1 rods, etG I! requested mechanical gnndlng ol sl$ble lree •tump w,i be <fone10 a ®fined
,-,nn and d<lpth below ground level at an acld1tJonal charge to the Cuslo,n,r De ned
baol<flll and londscape melenal rmy be ,speolfle<! C,slorrer &hall be respon,lble r,,, contacung he appropnate uoderground utllly locator company to locale and rnor u-rgrouna ut1111y lines poor IPsta or work Coruactot s not respooslble Clamage <10ne to u-rg,oui1d ut11,ues s«:h as bu not llmllerl to, cabl wires, pipes, and 1ttlgabon pari,; Cot'lractor !MIi repair damaged 1rngat1on linesal the: C:US1omers e)(pense

11, Wot\lEltot Uabllrly Requests tor orown lh1mng ,n -•  ol twent\'•h•• pe,oent (25'jj.) or work not 1n a<a»rdame w IS/I, (lr\lerM.tlonal SOCll!ty or ArbortcUltutal) stand>rn:l• l,ill reqUlre a signed WOM!f of llabilily
 ea.Booe: o, his  Qnttacl
By e...,ut,ng tllis oooument Customer ag,e•• to the !o1mal•m of a lllnd•ng CO/llracl and lo lhe terms and conditions set forth hetall'\. Custorrer rep,esents 1 at Contractor is author-.zed 10 r,eflorm the worli slafed on he lace or trits Contrad If paymenl has not been rec,il\lesj by Contractor per l)O'(ment terms tiereun(ler Contractor shall be en11tted 10 all costs or oolle<:UOn lnolwng reasonable aname)'S' rees errd 11shall be relieved or any ollliga11on 10 oo!tlnue pertornance under this or :!lny other Cortrad1 With CL.Glom!, rnie.rest .al a per nnum rale of 1 5% pern.,nlh 118% per year) 01 the hoghes< rate perm,ned by law rrey Dl!charged on uopend balance 15 <1avs aner bltlrng
NOTICE FAILL.fiE TO MAKE PAYMENT WI-EN OU6 FOR COMPLETED WORK ON CONSTRUCTION JOSS MAV RESUtT IN A MECHANICS LIEN ON THE TITI.E TO YOUR PRClPERTY

9. Addll1onal Seri-,ces. Any addlhon,al work not !ihown ln lne above spec:Uk;ahomi mvolvmg e ra coslsWill be e)Cec;IJ\ed c,nty ypon "Signed wntler, orde, an<J will become an extra charge o\lerand above the sll ma I e

1

111 Al'<"SS\o Jobo e Customer hall p!'O'i!de all utll•I•• 10 pe orm thewor, Cusl"'1'1@r ishall ,utr115h access to all pans ot JObS1te whens Cor1ri9clor Is to periorm work -a!.i re<auttect r,y lne Contract or Olher funmtons re I ate d rneretc during normal ousrne'3S nctJrS end other 1ea,onable peOO<ls ol time Conltaclor II pe olT!l llie work.,. re05onably prao!,cal an.et tne Customer ma1<es. the site available ror petfomence ot Lne work.

Paymenl Terms. Upo 519"1ng lhi• Aa1eemen1, Clfitorrer •hallpay Conllaclor 50% Ol lt>e_ fl'oposed Pnce ond the 1ema1mng bel•flC• shall be paid by CUslor!ll!r to Conlractor upon oom euon or tne pr0,ee1 unless otherw...,, agreed o ,n wnung

Lourens Erasmus
Pf1r(ed Name

Property Manager
T'ltle

May 21, 2024
Os.fa

	Termination ThlsWorK OrCler may be1errnna1ed bl' 1ne e1ner party with orw thout cause, ui:,,n sewn (7J worl<days advance wnnen notice Cuslor!ll!r will be required to p;ay for all rnaterla1s purchased andwotkeo ate ro lhe date ottsrrnl-,aUOnand reasonable e.hEMges
incurred 1,1 def1"0bllaz11,g

1,,_ A55lgnmenl The CL61ome, •nd the Ccmlractor ""!l"ci!Vely bond lhemsel\<es, their partners suoce,aoors, """'9M•t and regal repres..,..,11"" to tt,,, otner parry wiu, respea 10 all covenants or tJ\ls Agreeme'1! Ne111>er the Cuslormr nor lhe Contractor sl>all assign or lransrerany lntere'iil 111th.s Agreli!rrnrtt. without lhe wntlen 0onsenl or the other piov•Oed, no_er_ 1na1 consen1 shall not !Je required to """'Qn lhto Agreerrel'I\ 10 •rlf CO"l'i'nY wtl-ch controls,g cortrolled by or Is under corTn"IOn control with Contraclot (Y' 1n co.nnectk':i" w,th assignment to an arrllfate ot pu,auant to a merger_ sale of all or sutl$1artlally all of l1S asse!S or equ,!)I seo'-'Otles, consolldatlon cnarig<1 ot control or co,pora1e ,eorganilallon
1 t 01se1a,m,, Thi• proposal was estlmal£d and prlOed based upon a s,te "" an<! """"I 1nspecuon rrom Q/0\Jnd level u.,ng ora,Mry "'"""" at 01 about the 11111e Im• propo,,.1 was prepared The pr,ae quoted 1n tlils pioposal Io r lhe Wor1< da<:nbed, lstlle resun or that
ground • el YlsUal 1nspecllon ancl u;ererore our corrpany wm net be llatire tor arw
add<oonal oosl or damages ro, add1Uo,,.1 work not descnbed nereln, or llat!le ,,,.any 111CJdet11slaccldents re&ullng rrom condlllons, tnat were not ascenanable by said grouno
level \II.Wal lnspecl,on !>,I ordln•,Y means at the lime .,,Id 1ns-to0n ""'" parf<mred Con!roctor cannot be held responsble Tor un nown or otnelW(Se h 1da en deteo1s Any coned"" work proposed herein cannot guarantee 8""ci results PlofesslOnal engineering.
,m:h,tecwral an<l/or lan<lsoape d<>.,gn ••M<>e• ("Oestgn Serv10es") sre !10! ,,.,luded •n lnls Agreement and shall not b@ prosroed by 11,o Contraolor An'/ design deloots 1n tt,e Conil&et Ol>evmonts are the •Ole respon.1blllfy of Ille Customo1 Ir Iha ClJ!llorn,r mus!
engage a lictlns"d e1191neer areli!e<r and/01 tanel""""" gn flfOFesslonot any costs concermng lhesa 0.•lgn Servtceo a,e to be paid by the CllSlon-.,1 dir1'ct!)' 10 lhe de09ner lrT\IOl\led

BrightView Landscape Services, Inc. "Contractor''
Account Manager
Stgnatute	nu

Steve McAvoy	May 21, 2024

D&te

Job#:	460802023		
SO#:	8416467	Proposed Price: $5,999.98	

RECIPIENT:	Quote #9518		
Hertiage Landing	Sent on	May 16, 2024	
370 Heritage Landing Parkway
St. Augustine, Florida 32092	Total	$5,900.00	

Product/Service	Description	Qty.	Unit Price	Total	
Tree Removal	Remove 20 dead/dying pine trees around the	1	$5,900.00	$5,900.00	
	community marked with yellow caution tape. See				
	separate estimate for stump grinding.				
Haul Debris	Haul organic debris from job site (not including	1	$0.00	$0.00	
	resulting chips from stump grinding, if performed)				
	**Debris will be removed from job site within 24				
	business hours of job completion**				

Total	$5,900.00	
Treeco Disclaimer and Liability Waiver		
Whenever possible, Treeco avoids maneuvering heavy equipment (lifts, skids,		
cranes, etc.) over lawns, driveways, concrete patios, and pavers given the		
propensity to cause damage to them and/or subterranean fixtures (ie, septic tanks,		
piping, etc.) when exposed to even moderate weight and vehicle movements.		
Ultimately, it is impossible for Treeco to know the quality or thickness of asphalt or		
concrete located on the property and how they will react to the weight placed on		
them.		
Certain projects require that Treeco uses heavy equipment in these areas. In		
these instances, the Treeco team might try to mitigate the risk of damage through		
reasonable efforts if the client has requested it such as laying plywood,		
roping/rigging techniques, and using other protective methods to disburse heavier	1 of 3 pages	

Notes Continued...
weight more evenly.
However, the trimming and/or removal of trees involves machinery and heavy objects being moved around on the property. Under no circumstances will Treeco or any of its employees be held liable for any damage of any kind to asphalt, concrete, fences, utility lines, subterranean structures, screens, turf, plant pots, lawn ornaments, or any other property on the job site.
It is also not possible for Treeco to predict with 100% certainty how trees with dead or dying limbs over rooftops or other structures will react to work being performed on them. For that reason, Treeco will not be held liable or compensate for any damage sustained to roofs, homes, or structures due to falling limbs from dead or dying trees. Treeco will not be held liable for damage to screens in proximity to trees being trimmed.
It is the responsibility of the property owner to notify Treeco personnel of any areas where underground equipment and other hazards are located. It is also the responsibility of the property owner to remove any and all breakable items from the job site in advance of the Treeco team arriving on the job site.
Stump Grinding
Stump grinding uses heavy machinery to grind a stump into wood chips. Due to the dangerous nature of this work and the high cost of the equipment, stump grinding will be performed no closer than 6 inches from any non-organic fixture or lawn ornament. For example, stumps growing near fences, rock beds, building foundations, driveways, irrigation lines, etc. Treeco reserves the right to alter grinding scope if subterranean fixtures are detected after grinding has commenced. This altered grinding scope will not result in an altered price as it is the customer’s responsibility to notify Treeco of any and all subterranean fixtures. Area must be clear of rocks and inorganic debris prior to crew arrival. Crew can remove these objects at a rate of $400/hr and minimum of 15 minutes.
Flush cut
This occurs when a tree is cut down and stump grinding is not requested or isn’t an option. To avoid unsafe situations and damage to chainsaws, when performing a flush-cut Treeco employees will cut a stump level to the ground and no lower than 6 inches from the highest dirt point on the stump. Stumps will not be cut at an angle if the tree is growing on an incline.
Mistle Toe and Hazardous Dead Wood Removal
Treeco often performs tree work that involves the removal of invasive parasite species growing in trees or hazardous deadwood. Because Treeco does not employ climbers for safety reasons, it may not be possible for the lift to access certain areas of the tree to remove Mistle Toe and deadwood without cutting additional branches and possibly not at all. Treeco will make every effort, including cutting some additional branches to gain better access, to remove all instances of Mistle Toe and dead wood, however, cannot guarantee 100% removal. Hazardous dead wood is defined as completely dead branches still attached to the tree that is 3 inches in diameter or greater.
Inconvenience Fees
Customers have certain responsibilities when contracting Treeco to perform tree work. Not performing certain responsibilities create an unnecessary burden on Treeco. In order to incentivize customers to follow through with their responsibilities, a fee may be imposed upon them for failure to do so.
Failure to Perform Customer Responsibility
Prior to certain tree work beginning, customers sometimes have to complete certain objectives that will allow Treeco access to the tree. For example, there may be a vehicle on the property that needs to be moved prior to Treeco’s arrival. Another example is the removal of a fence in order to provide better access. These responsibilities will be shown as line items in the quote and, if agreed to, performance is contractually enforceable. Failure of the customer to complete these previously agreed-to items may result in inconvenience fees if the job needs to be rescheduled or additional charges of $400 per hour (minimum 1 hour) per crew to perform the customer responsibility (i.e.
Remove the fence) or delay work.
Impeding Treeco from Completing its Contracted Work
Trees are important parts of our society and communities. As such, many people are incredibly sensitive to their alteration and removal. Some may even go so far as to attempt to impede Treeco’s contracted work in various ways including harassment of crew members, verbal threats, entering work zones, standing in front of the equipment, and even brandishing weapons. Treeco maintains a strict policy for its crew members to de-escalate these types of encounters and remain non-confrontational. It’s the customer’s responsibility to mitigate these situations by being onsite and available to mitigate such encounters. Should Treeco’s work be stopped for any reason, the customer may be charged $400 per hour per crew on site until the situation has been mitigated and they are able to get back to work.
Cancelations
If a cancelation is requested by a customer, it must be done within 24 business hours of the crews' scheduled arrival time. For example: If a crew is scheduled to be at a customer’s property on Monday between 10 am and 12 pm, the customer requesting a cancelation must notify Treeco via email prior to 10 am on the Friday before to avoid any inconvenience fees. If cancelation notification is not given within the 24 business hour window, the customer may be responsible for an inconvenience fee of $350 if Treeco is unable to fill the reservation with a

Notes Continued...
job of equal or more value. Treeco will make a best effort to move another job into the canceled reservation but makes no guarantees that this will be possible.
If a Tree crew arrives at a customer’s property and service is refused for any reason, the customer will be responsible for an inconvenience fee of $350 plus crane costs (determined by crane company contracted) if one had been requisitioned to complete the job. Customers will not be responsible for any fees if any decision to postpone work is made by Treeco.
It needs to be understood that these customer responsibilities are how Treeco is able to offer such competitive rates. Our bids are based on efficiencies that can only be achieved if the customer follows through on their part. It’s never Treeco’s desire to charge inconvenience fees as they never actually make up for lost revenue and can result in souring the customer experience. That said, they serve as a necessary deterrent and are 100% avoidable if prior proper planning is adhered to.
Payment and Late fees
All balances are due upon work completion unless otherwise agreed to in writing. Should payment not be remitted at the time of work completion, debris will be left on site until payment is collected. Should Treeco have to return to remove the debris, the cost of debris removal will be added to the invoice at a rate fo $450/load.
If payment has not been received by Treeco within fifteen (15) days after billing, the invoice will be sent to collections. Treeco shall be entitled to all costs of collection, including reasonable attorney’s fees and it shall be relieved of any obligation to continue performance under this or any other Contract with Client/Owner. Interest will also accrue at a per annum rate of 1.5% per month (18% per year), or the highest rate permitted by law, will be charged on unpaid balance 30 days after billing.
NOTICE: FAILURE TO MAKE PAYMENT WHEN DUE FOR COMPLETED WORK, WILL RESULT IN A MECHANIC’S LIEN ON THE TITLE TO YOUR PROPERTY.
Acceptance of Work Performed
All jobs performed will require a signature by an authorized representative of the property. This representative needs to be onsite to complete a walk-through on the last day of the job. This walk-through needs to be completed prior to the crew leaving. If nobody is present on the last day to complete the walk-through and agreed-upon arrangements have not been made prior to the crew completing their scope of work, Treeco will assume this work to be complete and will not return if discrepancies are discovered at a later date.
Quote and Job Shelflife
This quote is good for 14 days from the time it is provided. If approved, the job must be completed within 30 days unless mutually agreed to by both parties.
By signing and approving this quote, you acknowledge the risk of all manner of tree work being done on your property that involves machinery and heavyweight being moved around your property to complete the job. You also absolve Treeco of any liability for any damage sustained regardless of cause or fault. You also acknowledge your responsibilities as part of the contractual relationship that has been entered into with Treeco.

Signature: 	  Date: 	

-

.tr(•

'

,,•-,

...   .•

',.....

1•'•,+-

,	, :;1.t
I	I '•CI
.	(t

-	•

'

1,'

I

---

'
,  •J •tr   I
,,,
,,r,. .

-,.,,-

,

,•
r,,
. 1£fi fj

•

• ' 1•;
•

.1	 1	¾
r ' '(

, I	Ar
I
'
, ,	-
. '	'
'1

"

I

.

/fI ,

,

•1
'

I,-,.'

., , I •:

.. 

-

j, 	,..	'

,

.

I: ,

-'•

'·. .  -·

•

·1-.

-
-kf,.
_,
-t..
.'; '

J

' ,,
. ,

,  ,

.

,
/{'

,

,

, -,J­-.

"'

·
1 ·,,-.-
'•

- "".;	-

. 'fl

":;,( .,.

_. ....

, -

-

,	•a
-·

•

.,

.,,.,_.

...

,	"

,

',fJ
1Ji io::
: ;;.,,;

,...

.

'

•
•

'.

r'!#•
i

•.
·....:
'
,,,

'

. .
!

-:_-t,•

-

.

_,

,\':

..

,'.,

--

:t.,{

tW:.

•

,

\

I
-

.	 

Tab 7

Estimate #	Date	
TennisCourt	6/6/2024	

Name / Address	
Heritage Landing CDD C/O Rizzetta & Company
3434 Colwell Ave, Suite 200
Tampa, FL 33614 cddinvoice@rizzetta.com	

Item	Description	Qty	Rate	Total	
Quote	Remove existing ballast
Supply and install (3) 1000W ballast kits, lamps and man lift.		2,597.69	2,597.69	
All material is guaranteed to be as specified. All work to be completed in a substantial workmanlike manner according to specifications submitted, per standard practices.
Any variation or deviation from above specifications involving extra costs will be	Total	
$2,597.69	

Estimate #	Date	
TennisCourt	6/5/2024	

Name / Address	
Heritage Landing CDD C/O Rizzetta & Company
3434 Colwell Ave, Suite 200
Tampa, FL 33614 cddinvoice@rizzetta.com	

Item	Description	Qty	Rate	Total	
Quote

Quote	#1 Remove (4) existing fixtures.
Supply and install (4) LED fixtures, (2) bull horns, man lift, mounting, hardware. Permit Included

#2 Remove (8) existing light fixtures.
Supply and install (8) LED fixtures, (4) bull horns, man lift. Permit Included.		6,988.00

13,976.00	6,988.00

13,976.00	
All material is guaranteed to be as specified. All work to be completed in a substantial workmanlike manner according to specifications submitted, per standard practices.
Any variation or deviation from above specifications involving extra costs will be	Total	
$20,964.00	

Tab 8

Heritage Landing CDD Meeting
June 13, 2024, 1:00 p.m.

Date of Report: June 5, 2024	Todd Myhill, Amenity Manager
Completed Event—No Board Action Required
Memorial Day, May 27, 12:00 p.m. to 3:00 p.m. We had over 500 residents and their guests in attendance for this event. We had excellent DJ music and food trucks and everyone received a mini US flag. The event cost $915.
Upcoming Events—No Board Action Required
Juneteenth, June 19, 12:00 a.m. to 3:00 p.m. Free DJ music, two food trucks and free popsicles.
4th of July Celebration, July 4, 12:00 a.m. to 3:00 p.m. DJ music and games, catered hot dogs and hamburgers while supplies last, popsicles and other giveaways.
New Form to Authorize Non-Resident Family Member to Supervise Resident Minors at the Amen-
ity Center—Board Action Required.
A draft authorization form is attached to this report as a starting point to discuss the option of al- lowing residents to designate non-resident family members to supervise their resident minors at the amenity center.
Prohibition of Squirt Guns in the Amenity Pools; Prohibit Airsoft/Orbeez Guns on District Prop- erty; Restrict Use of e-bikes and e-scooters on District Property—Board Discussion Required
Safety Concerns: Squirt guns can sometimes lead to rough play, which might increase the risk of accidents or injuries.
Disruption: The use of squirt guns can potentially disrupt the enjoyment of other pool users who may not wish to be sprayed with water.
Hygiene: Staff are vigilant about maintaining water quality and have concerns about toys that could introduce contaminants.
Supervision: Lifeguards and staff need to focus on overall safety and find it challenging to monitor the safe use of squirt guns while executing their primary duties.
Use or presentation of airsoft/orbeez or similar guns on District property is disruptive and requires additional staff monitoring
Use of e-bikes and e-scooters that can reach 35 to 40 mph is disruptive to other Patrons, creates a safety issue in the parking lots and sidewalks of the amenity center, and damages District landscap- ing.
Resident Request to Remove Dress Code from Pickleball Policies—Board Discussion Required.
We’ve received a resident request to remove the dress code from the new pickleball policies to allow greater freedom of attire at the courts.
Possibly reduce the 2-hour reservation period to a 1-hour reservation to better utilize the courts and reduce the possibility of courts being left unused.
Private Pickleball Instruction by Harold Hardy—Board Action Required
	Harold Hardy proposes private pickleball instruction and clinics. His proposal is attached to this report.

Memorial Day 2024

Authorization for Extended Family Member to Accompany Minor Child(ren) to Amenity Center

I, [Resident’s Full Name], residing at [Resident’s Address], hereby authorize [Extended Family Member’s Full Name], my [Relationship to Resident], to bring my minor child(ren) to the amenity center located within the [Name of District/Community].

Details of Minor Child(ren)
Name: [Child 1 Full Name]	Date of Birth: [Child 1 Date of Birth] (optional).
Name: [Child 2 Full Name]	Date of Birth: [Child 2 Date of Birth] (optional). (Continue list as necessary)

Terms and Conditions
This authorization is valid from [Start Date] to [End Date]. If no end date is specified, this authorization will remain in effect until revoked in writing by the resident.
[Extended Family Member’s Full Name] is granted permission to bring the aforementioned minor child(ren) to the amenity center and supervise them during their visit. (Permission to bring any guests, or other resident minors?)
The resident understands and agrees that Heritage Landing CDD and its management are not responsible for any incidents, injuries, or accidents that may occur while the minor child(ren) are under the supervision of the authorized extended family member.
The authorized extended family member must comply with all rules and regulations of the Camp Heritage Amenity Center and ensure the minor child(ren) do the same.
The resident retains full responsibility for the minor child(ren) and any actions taken by the authorized extended family member while at the amenity center.

Contact Information
Resident’s Phone Number: [Resident’s Phone Number]
Resident’s Email Address: [Resident’s Email Address]
Extended Family Member’s Phone Number: [Extended Family Member’s Phone Number]
Extended Family Member’s Email Address: [Extended Family Member’s Email Address]

By signing below, I acknowledge and agree to the terms stated in this document and authorize the above-named extended family member to bring my minor child(ren) to the amenity center.

Resident’s Signature:

Date:

Extended Family Member’s Signature:

Date:

Amenity Center Manager’s Signature (if required):

Date:

This document should be kept on file with the amenity center management. A copy should also be retained by both the resident and the authorized extended family member.

Proposal Pickleball
Harold Hardy Tennis Services DBA The Joy of Tennis and Pickleball Academy would like to contract out one of your Pickleball courts to offer Pickleball lessons to the residents of the Heritage Landing community. I have been certified Professional Pickleball Coach for 3 years with the Professional Pickleball Registry. I would like to offer clinics and private lessons for beginners and intermediate players so they can learn how to play the game quickly and correctly while having fun doing it.

Programs for adults and juniors would be offered starting at age 9, in which they would be taught how to hold the paddle, hit a Forehand and Backhand ground stroke off the ground and volley the ball in the air. They would then be taught how to serve and keep score, which is considered one of the hardest parts of learning to play Pickleball.
A Free clinic would be offered separately for Adults and Juniors once the new Pickleball courts have been completed.
Group clinics and private lessons would be offered. The Heritage Landing CDD would be paid 10% of the profits from the lessons given on a monthly basis.
Pickleball Instruction:

Groups of 3 of similar abilities are welcome to take a Play Lesson! 1.5 Hours of play with immediate feedback. The instructor will play alongside players working on shot selection, court positioning & strategy. This is beneficial in highlighting areas of strengths and weaknesses, both in ourselves and our opponents. 3 & Pro Play sessions are 1.5 hours $90 ($30/person).
Private Instruction:
One hour-$65

Heritage Landing CDD Meeting June 13, 2024
Field Operations Manager Report
Date of report: 6/4/2024

Parking lot drain repairs:
5 of the drain boxes were repaired and leveled to allow the water to flow into the drains. 2 spots that were breaking up were also repaired. They removed the old asphalt and inspected to see if there was indication of damage to the box causing the sinking, none were found. Asphalt were brought in and compacted with a 3.5 ton roller. The work was completed in 1 day.

Street signs:
Old street and traffic signs are being removed and replaced with new ones. At time of this report they were not completed yet. The street name signs were installed according to the county approved drawings, specifications and the permit.

Prepping posts and signs for scrapping:

My team are in the process of dismantling the old signs so the posts and the traffic signage can be scrapped. The street name signs have no value due to them being made out of pvc. They will be given to anyone who wants one. We kept the stop and speed limit back boards to be used for trash can lids and such.

Tennis and Pickle ball court resurfacing:

The tennis and pickle ball resurfacing looks amazing. The project lasted a little longer than anticipated due to the contractor being very thorough with their prep work. More lumps and low spots were discovered and they wanted to make sure the surface is as good as it possibly could before paint was put over it.

Splash pad powerwashed and repainted:

We power washed the whole area and then we painted the splash area with paint that has sharkskin (granular beads) that prevents slipping.

Zero entry at Rec pool:

Lourens Erasmus
General Manager

370 Heritage Landing Pkwy Saint Augustine, FL 32092

	6869 Phillips Pkwy Dr. South Jacksonville Fl 32256	 Fax: 904-807-9158	Phone: 904-997-0044
Service Report
Date: May 22, 2024	Biologists: Jim Charles

Client: Heritage Landing CDD Waterways: Thirteen Ponds Comments: Calm, mostly sunny, 76° F
Pond 1: Pond was in much improved condition. The water level is good. Treatment for spatterdock last month had very good results.

Pond 2: Pond was in good condition. The water level is normal. Fountain running.

Pond 3: Pond was in good condition. The water level is good.

Pond 4: Pond was in good condition. Both fountains are running. Treatment of perimeter grasses and for spatterdock last month had good results.

Pond 5: Pond was in good condition. The water level is normal. Treatment for minor spatterdock last month had good results.

Pond 6: Pond was in fair condition. The water level is normal.

Pond 7: Pond was in improved condition. The water level is good. Treatment for spatterdock last month had good results.

Pond 8: Pond was in good condition. The water level is normal. Fountain running.

Pond 9: Pond was in good condition. The water level is good, although turbid.

Pond 10: Pond was in good condition. The water level is good. Spatterdock treatment last month was effective.

Pond 11: Pond was in good condition. The water level is normal. Minor algae noted.

Pond 12: Pond was in very good condition. The water level is normal.

Pond 13: Pond was in good condition. The water level is normal.

Jim Charles