Wynnmere East Community Development District
3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817; 407-723-5900 www.wynnmereeastcdd.com
The following is the proposed agenda for the Board of Supervisors Meeting for the Wynnmere East Community Development District, scheduled to be held on Wednesday, July 12, 2023 at 7:00 p.m. at SouthShore Regional Library, 15816 Beth Shields Way, Ruskin, FL 33573.
The in-person attendance of three Board Members is required to constitute a quorum.

To attend the meeting, please use the below conference call information: Phone: 1-844-621-3956	Access Code: 790 393 986 #

PROPOSED BOARD OF SUPERVISORS’ MEETING AGENDA

Administrative Matters
Roll Call to Confirm Quorum
Public Comment Period [for any members of the public desiring to speak on any proposition before the Board]
Consideration of Minutes of the May 3, 2023 Board of Supervisors’ Meeting

Business Matters
Review & Acceptance of FY 2022 Audit
Consideration of Payment Authorization No. 242 - 246
Ratification of Payment Authorization No. 238 - 241
Review of Monthly Financials

Other Business
Staff Reports
District Counsel
District Engineer
District Manager
Review of June Inspection Report
Pond Maintenance
Plant Replacement
Follow up, Cat Trap Fever Supervisor Requests and Audience Comments

Adjournment

Wynnmere East Community
Development District

Consideration of Minutes of the May 3, 2023
Board of Supervisors’ Meeting

MINUTES OF MEETING

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS’ MEETING
Wednesday, May 3, 2023, at 7:00 p.m. South Shore Regional Library
15816 Beth Shields Way Ruskin, Florida 33573
Board Members present:

Mona Lewis	Chairperson
Fluffy Cazalas	Assistant Secretary
Travis Elijah	Assistant Secretary
Nikki Foster	Assistant Secretary Also Present:
Jane Gaarlandt	PFM		
Kwame Jackson	PFM	(via phone)	
Amy Champagne	PFM	(via phone)	
Martha Ledford	Triad		
Whitney Sousa	Straley Robin Vericker	(via phone)	
Cynthia Elijah	Public		
Holly Ramirez	Public	(via phone)	

FIRST ORDER OF BUSINESS	Roll Call to Confirm a Quorum

The meeting was called to order at 7:10 p.m. The Board Members and staff present are outlined above.

SECOND ORDER OF BUSINESS	Public Comment Period

There were no public comments at this time.

THIRD ORDER OF BUSINESS	Consideration of Minutes of the April 5, 2023 Board of Supervisors’ Meeting

The Board reviewed the minutes.

On motion by Ms. Cazalas, seconded by Ms. Foster, with all in favor, the Board of Supervisors for the Wynnmere East Community Development District approved the Minutes of the April 5, 2023 Board of Supervisors’ Meeting.

FOURTH ORDER OF BUSINESS	Review of Letter from The Supervisor of Elections, Hillsborough County

Ms. Gaarlandt stated that there are 613 registered voters in the District as of April 15, 2023.

FIFTH ORDER OF BUSINESS	Consideration of Resolution 2023-09, Approving a Preliminary Budget for Fiscal Year 2024 and Setting a Public Hearing Date Thereon [Suggested Date: July 5, 2023]

Ms. Gaarlandt noted that this year’s budget would be increasing by about $10,000 based on certain expenses. They have added hurricane clean-up to the budget as well as increasing the budget for electric. There was some discussion concerning regular landscape maintenance.

On motion by Ms. Foster, seconded by Ms. Cazalas, with all in favor, the Board of Supervisors for the Wynnmere East Community Development District approved Resolution 2023-09, Approving a Preliminary Budget for Fiscal Year 2024 and Setting a Public Hearing Date for August 2, 2023 at this location or the Holiday Inn in case the Library is not available.

SIXTH ORDER OF BUSINESS	Ratification of Payment Authorization No. 235

On motion by Ms. Cazalas, seconded by Ms. Foster, with all in favor, the Board of Supervisors for the Wynnmere East Community Development District ratified Payment Authorization No. 235.

SEVENTH ORDER OF BUSINESS	Consideration of Payment Authorization Nos. 236 & 237

On motion by Ms. Cazalas, seconded by Ms. Lewis, with all in favor, the Board of Supervisors for the Wynnmere East Community Development District approved Payment Authorization Nos. 236 – 237.

EIGHTH ORDER OF BUSINESS	Review of Monthly Financials

The Board reviewed the monthly financials.

NINTH ORDER OF BUSINESS	Staff Reports

District Counsel –	Ms. Sousa provided a quick update concerning 11th Avenue and will be
getting in contact with the engineer and sending a letter out within the next few weeks.

District Engineer –	Not present.

District Manager –	Review of April Inspection Report

Ms. Ledford stated that they have issued several work orders for Phase 1. There are currently open work-orders for the plants near the Phase 1 sign as well as the stormwater inlet. She suggested having the District Engineer go out and look at the issues causing the erosion. The new mulch has also been installed, the weeds and grass that were coming through have been sprayed. She noted that there are some shrubs dying near the entrance to Phase 2. Irrigation will be checked there.

Discussion of Aqualis Spraying/Planting Proposal

Ms. Gaarlandt stated that they have not yet received the proposal but will review it when it has been received.

TENTH ORDER OF BUSINESS	Supervisor Requests and Audience Comments

There was mention of a resident wanting to plant trees in the common areas. This had been addressed.

ELEVENTH ORDER OF BUSINESS	Adjournment

On motion by Ms. Cazalas, seconded by Mr. Elijah, with all in favor, the May 3, 2023, Meeting of the Board of Supervisors for the Wynnmere East Community Development District.

Secretary / Assistant Secretary	Chair / Vice Chair

Wynnmere East Community
Development District

Review & Acceptance of FY 2022 Audit

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT
HILLSBOROUGH COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2022

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA

TABLE OF CONTENTS

	  Page		
INDEPENDENT AUDITOR’S REPORT	1-3	
MANAGEMENT’S DISCUSSION AND ANALYSIS	4-7	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	8	
Statement of Activities	9	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	10	
Reconciliation of the Balance Sheet – Governmental Funds
to the Statement of Net Position	
11	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
12	
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities	
13	
Notes to the Financial Statements	14-21	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual – General Fund	
22	
Notes to Required Supplementary Information	23	
OTHER INFORMATION		
Data Elements required by FL Statute 218.39 (3) (c)	24	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

25-26	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	

27	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
28-29	

INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
Wynnmere East Community Development District Hillsborough County, Florida

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

Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Wynnmere East Community Development District, Hillsborough County, Florida ("District") as of and for the fiscal year ended September 30, 2022, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, and each major fund of the District as of September 30, 2022, and the respective changes in financial position, thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit 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 audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the 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.
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 twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities 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 opinions. 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 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, we:
Exercise professional judgment 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 judgment, 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.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information, 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 we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District’s basic financial statements. The budgetary comparison schedule is presented for purposes of additional analysis and are not a required part of the basic financial statements.
The budgetary comparison schedule is the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the budgetary comparison schedules is fairly stated in all material respects in relation to the basic financial statements as a whole.
Other Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c), but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated June 21, 2023 on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

June 21, 2023

MANAGEMENT’S DISCUSSION AND ANALYSIS

The management of the Wynnmere East Community Development District, Hillsborough County, Florida (“District”) would like to offer the readers of the District’s financial statements this discussion and analysis of the District’s financial activities for the fiscal year ended September 30, 2022. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The liabilities of the District exceeded its assets at the close of the most recent fiscal year resulting in a net position deficit balance of ($3,157,501).

The change in the District’s total net position in comparison with the prior fiscal year was $66,135, an increase. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2022, the District’s governmental funds reported combined ending fund balances of
$564,456 an increase of $25,151 in comparison with the prior fiscal year. A portion of fund balance is non-spendable for prepaid items and deposits, assigned for subsequent year’s expenditures, restricted for debt service and capital projects, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.

OVERVIEW OF FINANCIAL STATEMENTS

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

Government-Wide Financial Statements

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

The statement of net position presents information on all the District’s assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

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

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

Fund Financial Statements

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

Governmental Funds

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

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

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

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

Notes to the Financial Statements

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

GOVERNMENT-WIDE FINANCIAL ANALYSIS

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

Key components of the District’s net position are reflected in the following table:

NET POSITION
SEPTEMBER 30	
,		
	2022	2021	
Assets, excluding capital assets	$	575,109	$	553,777	
Capital assets, net of depreciation	1,509,489	1,569,869	
Total assets	2,084,598	2,123,646	
Liabilities, excluding long-term liabilities	124,192	129,678	
Long-term liabilities	5,117,907	5,217,604	
Total liabilities	5,242,099	5,347,282	
Net Position			
Net investment in capital assets	(3,608,390)	(3,647,707)	
Restricted for debt service	291,725	277,432	
Unrestricted	159,164	146,639	
Total net position	$ (3,157,501)	$ (3,223,636)	

The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure); less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District’s other obligations.

The District’s net position increased during the most recent fiscal year. The majority of the increase represents the extent to which ongoing program revenues exceeded the cost of operations and depreciation expense.

Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
2022	2021
Revenues:
Program revenues
Charges for services	
$	581,208	
$	593,943	
Operating grants and contributions	1,942	25	
General revenues	-	2,100	
Total revenues	583,150	596,068	
Expenses:
General government	
91,771	
101,979	
Maintenance and operations	150,114	152,984	
Interest	275,130	279,129	
Total expenses	517,015	534,092	
Change in net position	66,135	61,976	
Net position - beginning	(3,223,636)	(3,285,612)	
Net position - ending	$ (3,157,501)	$ (3,223,636)	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2022, was $517,015. The costs of the District’s activities were funded by program revenues. Program revenues are comprised primarily of assessments. The decrease in current fiscal year expenses is primarily the result of an decrease in landscaping maintenance related expenditures.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2022.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

At September 30, 2022, the District had $1,811,389 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $301,900 has been taken, which resulted in a net book value of $1,509,489. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt

At September 30, 2022, the District had $5,125,000 in Bonds outstanding. More detailed information about the District’s capital debt is presented in the notes of the financial statements.

It is anticipated that the general operations of the District will remain fairly constant. CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT
This financial report is designed to provide property owners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Wynnmere East Community Development District’s Finance Department at 3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817.

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2022

	Governmental
	Activities		
ASSETS		
Cash	$	163,593	
Assessments receivable	4,612	
Interest receivable	655	
Prepaids and deposits	4,684	
Restricted assets:		
Investments	401,565	
Capital assets:		
Depreciable, net		1,509,489 	
Total assets		2,084,598 	
LIABILITIES		
Accounts payable	10,653	
Accrued interest payable	113,539	
Non-current liabilities:		
Due within one year	110,000	
Due in more than one year		5,007,907 	
Total liabilities		5,242,099 	
NET POSITION		
Net investment in capital assets	(3,608,390)	
Restricted for debt service	291,725	
Unrestricted		159,164 	
Total net position	 $	(3,157,501)	

See notes to the financial statements

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2022

Net (Expense) Revenue and Changes in Net
		Program Revenues	Position	 Charges	Operating
for		Grants and	Governmental Functions/Programs		Expenses	Services	Contributions		Activities	 Primary government:
Governmental activities:
General government	$	91,771	$	91,771	$	-	$	-	
Maintenance and operations	150,114	102,259	-	(47,855)	
Interest on long-term debt		275,130	387,178	1,942	113,990 
Total governmental activities		517,015	581,208	1,942	66,135 

Change in net position	66,135	
Net position - beginning		(3,223,636)	
Net position - ending	 $	(3,157,501)	

See notes to the financial statements

BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2022

	Major Funds	
Debt	Capital
General	Service	Projects

Total Governmental Funds

ASSETS		
Cash	$	163,593	$	-	$	-	$	163,593	
Investments	-	401,537	28	401,565	
Assessments receivable	1,540	3,072	-	4,612	
Interest receivable	-	655	-	655	
Prepaid items and deposits	4,684	-	-	4,684	
Total assets	$	169,817	$	405,264	$	28	$	575,109	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	10,653	$	-	$	-	$	10,653	
Total liabilities	10,653	-	-	10,653	

Fund balances:
Nonspendable:
Prepaid items and deposits	4,684	-	-	4,684	
Restricted for:					
Debt service	-	405,264	-	405,264	
Capital projects	-	-	28	28	
Assigned for:					
Subsequent year's expenditures	25,932	-	-	25,932	
Unassigned	128,548	-	-	128,548	
Total fund balances	159,164	405,264	28	564,456	

Total liabilities and fund balances	
$	169,817	
$	405,264	
$	28	
$	575,109	

See notes to the financial statements

RECONCILIATION OF THE BALANCE SHEET – GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2022

Total fund balances - governmental funds	$
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets in the net position of the government as a whole.
Cost of capital assets	1,811,389

564,456

Accumulated depreciation		(301,900)	1,509,489

Liabilities not due and payable from current available resources are  not	reported  as  liabilities	in the  governmental fund
statements.	All liabilities, both current and long-term,	are		
reported in the government-wide financial statements.			
Accrued interest payable		(113,539)	
Bonds payable		(5,125,000)	
Unamortized bond issuance discount			7,093	(5,231,446)	
Net position of governmental activities		 $  (3,157,501)	

See notes to the financial statements

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2022

	Major Funds		Total

REVENUES

Debt	Capital
General	Service	Projects

Governmental Funds

Assessments	$	194,030	$	387,178	$	-	$	581,208	
Interest income	-	1,942	-	1,942	
Total revenues	194,030	389,120	-	583,150	

EXPENDITURES
Current:
General government	91,771	-	-	91,771	
Maintenance and operations	89,734	-	-	89,734	
Debt service:
Principal	
-	
100,000	
-	
100,000	
Interest	-	276,494	-	276,494	
Total expenditures	181,505	376,494	-	557,999	

Excess (deficiency) of revenues over (under) expenditures	

12,525	

12,626	

-	

25,151	
Fund balances - beginning	146,639	392,638	28	539,305	

Fund balances - ending	
$	159,164	
$	405,264	
$	28	
$	564,456	

See notes to the financial statements

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2022

are different because:		
Depreciation of capital assets is not recognized in the governmental fund statements but is reported as an expense in the statement of activities.	

(60,380)	
Repayment of long-term liabilities are reported as expenditures in the governmental fund statement but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.	

100,000	
Amortization of Bond discounts is not recognized in the governmental fund financial statements, but is reported as an expense in the statement of activities.	

(303)	
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the fund financial statements.	

	1,667 	
Change in net position of governmental activities	 $	66,135 	

Net change in fund balances - total governmental funds	$ Amounts reported for governmental activities in the statement of activities

25,151

See notes to the financial statements

NOTES TO FINANCIAL STATEMENTS

NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY

Wynnmere East Community Development District ("District") was established by Ordinance No. 15-2, adopted by Hillsborough County, Florida on January 13, 2015 and created pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

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

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

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

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

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

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

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

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

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

Assessments
Assessments are non-ad valorem assessments on all assessable property within the District. Assessments are levied to pay for the operations and maintenance and debt service of the District. The fiscal year for which annual assessments are levied begins on October 1 and, if collected using the Uniform Method of Collection, with discounts available for payments through February 28 and become delinquent on April 1. Alternatively, the District adopts a resolution providing for the collection dates and directly collects the assessments.

The District reports the following major governmental funds:

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

Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest on long-term debt.

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

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

When both restricted and unrestricted resources are available for use, it is the District’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

Assets, Liabilities and Net Position or Equity

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

Deposits and Investments
The District’s cash on hand and demand deposits are considered to be cash and cash equivalents.

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

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

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured and any unspent Bond proceeds are required to be held in investments as specified in the Bond Indenture.

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

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

Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are completed and placed in service.

Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:
Assets	Years	
Entry feature and signage	30	
Stormwater facilities	30	
Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

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

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

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

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

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

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

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

Assigned fund balance – Includes spendable fund balance amounts that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

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

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

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Other Disclosures

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

NOTE 3 – BUDGETARY INFORMATION

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

The District follows these procedures in establishing the budgetary data reflected in the financial statements.

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

NOTE 4 – DEPOSITS AND INVESTMENTS

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

Investments
The District’s investments were held as follows at September 30, 2022:

First American Government

Amortized Cost	Credit Risk		Maturities Weighted average of

Obligations Fund CL Y Total Investments

$	401,565
$	401,565

S&P AAAm

the portfolio: 14 days

Credit risk – For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk – The District places no limit on the amount the District may invest in any one issuer.

Investments (Continued)
Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.

However, the Bond Indenture limits the type of investments held using unspent proceeds.

Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.

The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. Accordingly, the District’s investments have been reported at amortized cost above.

NOTE 5 – CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2022 was as follows:

Governmental activities
Capital assets, being depreciated

Beginning Balance

Additions	Reductions

Ending Balance

Entry feature and signage	$	758,697	$	-	$	-	$	758,697	
Stormw ater facilities	1,052,692	-	-	1,052,692	
Total capital assets, being depreciated	1,811,389	-	-	1,811,389	

Less accumulated depreciation for:			
Entry feature and signage	101,160	25,290	-	126,450	
Stormw ater facilities	140,360	35,090	-	175,450	
Total accumulated depreciation	241,520	60,380	-	301,900	

Total capital assets, being depreciated, net	
1,569,869	
(60,380)	
-	1,509,489	

Governmental activities capital assets	
$ 1,569,869	
$	(60,380)	
$	-	$ 1,509,489	

Depreciation expense was charged to maintenance and operations expense.

On March 9, 2016, the District issued $6,140,000 of Special Assessment Bonds, Series 2016 consisting of
$620,000 Term Bonds due on May 1, 2022 with a fixed interest rate of 4%, $975,000 Term Bonds due on May 1, 2029 with a fixed interest rate of 5%, $1,395,000 Term Bonds due on May 1, 2036 with a fixed interest rate of 5.125%, and $3,150,000 Term Bonds due on May 1, 2046 with a fixed interest rate of 5.5%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the Series 2016 project. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2017 through May 1, 2046.

The Series 2016 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.

The Bond Indentures established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and 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. The District was in compliance with the requirements at September 30, 2022.

Changes in long-term liability activity for the fiscal year ended September 30, 2022 were as follows:

Governmental activities

Beginning Balance

Additions	Reductions

Ending Balance

Due Within One Year

Series 2016 Bonds

$  5,225,000	$

-	$	100,000

$  5,125,000

$  110,000

Less: issuance discount	(7,396)	-	(303)	(7,093)	-	
Total	$  5,217,604	$	-	$	99,697	$  5,117,907	$  110,000	

At September 30, 2022, the scheduled debt service requirements on the long-term debt were as follows:

Year ending September 30:

Governmental Activities

Principal	Interest	Total

2023	$	110,000	$	272,494	$	382,494	
2024	115,000	266,994	381,994	
2025	120,000	261,244	381,244	
2026	130,000	255,244	385,244	
2027	135,000	248,744	383,744	
2028-2033	795,000	1,133,613	1,928,613	
2033-2037	1,020,000	909,181	1,929,181	
2038-2042	1,335,000	604,725	1,939,725	
2043-2045	1,365,000	192,225	1,557,225	
	$ 5,125,000	$ 4,144,462	$  9,269,462	

NOTE 7 – DEVELOPER TRANSACTIONS AND CONCENTRATION

The Developer owns a portion of land within the District; therefore, assessment revenues in the general and debt service funds include the assessments levied on those lots owned by the Developer. The District’s activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District’s operations.

NOTE 8 – MANAGEMENT COMPANY

The District has contracted with a management company to perform management advisory services, which include financial and accounting advisory services. Certain employees of the management company also serve as officers (Board appointed non-voting positions) of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, and other administrative costs.

NOTE 9 – RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years.

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2022

		Budgeted Amounts	 Original	Final

Actual Amounts

Variance with Final Budget - Positive (Negative)

REVENUES		
Assessments	$	192,150	$	192,150	$	194,030	$	1,880	
Total revenues	192,150	192,150	194,030	1,880	

EXPENDITURES
Current:
General government	116,225	116,225	91,771	24,454	
Maintenance and operations	100,850	100,850	89,734	11,116	
Total expenditures	217,075	217,075	181,505	35,570	

Excess (deficiency) of revenues over (under) expenditures	

(24,925)	

(24,925)	

12,525	

37,450	
OTHER FINANCING SOURCES
Carry forward	
24,925	
24,925	
-	
(24,925)	
Total other financing sources	24,925	24,925	-	(24,925)	

Net change in fund balances	
 $	-	$	-		
12,525	
 $	12,525 	

Fund balance - beginning		146,639 

Fund balance - ending	 $	159,164 

See notes to required supplementary information

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

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

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. The general fund budget for the fiscal year ended September 30, 2022, was amended to reallocate appropriations. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2022.

OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C) UNAUDITED

Element	Comments	
Number of district employees compensated at 9/30/2022	0	
Number of independent contractors compensated in September
2022	
9	
Employee compensation for FYE 9/30/2022 (paid/accrued)	0	
Independent contractor compensation for FYE 9/30/2022	$124,739	
Construction projects to begin on or after October 1; ($65K)	Not applicable	
Budget variance report	See page 22	
Ad Valorem taxes;	Not applicable	
Millage rate FYE 9/30/2021	Not applicable	
Ad valorem taxes collected FYE 9/30/2021	Not applicable	
Outstanding Bonds:	Not applicable	
		
Non ad valorem special assessments;		
Special assessment rate FYE 9/30/2021	Operations and maintenance - $646.88	
	Debt service - $1,303.19	
Special assessments collected FYE 9/30/2021	$581,208	
Outstanding Bonds:		
Series 2016, due May 1, 2046	See Note 6 for details	

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

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

To the Board of Supervisors
Wynnmere East Community Development District Hillsborough County, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Wynnmere East Community Development District, Hillsborough County, Florida (“District”) as of and for the fiscal year ended September 30, 2022, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated June 21, 2023.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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

June 21, 2023

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

To the Board of Supervisors
Wynnmere East Community Development District Hillsborough County, Florida

We have examined Wynnmere East Community Development District, Hillsborough County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2022. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2022.

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

June 21, 2023

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

To the Board of Supervisors
Wynnmere East Community Development District Hillsborough County, Florida

Report on the Financial Statements

We have audited the accompanying basic financial statements of Wynnmere East Community Development District, Hillsborough County, Florida ("District") as of and for the fiscal year ended September 30, 2022 and have issued our report thereon dated June 21, 2023.

Auditor’s Responsibility

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

Other Reporting Requirements

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated March 30, 2022, should be considered in conjunction with this management letter.

Purpose of this Letter

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

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

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

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

June 21, 2023

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS

None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None

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

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

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

There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2021.

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

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2022.

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

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2022.

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

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

We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2022. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 24.

Wynnmere East Community
Development District

Consideration of
Payment Authorization Nos. 242 - 246

WYNNMERE EAST
C O M M U N I T Y	D E V E L O P M E N T	D I S T R I C T

Payment Authorization No. 242	
6/6/2023	

Item		Invoice	FY 2023	
No.	Payee	Number	General Fund	

1	Aqualis		
	Maintenance - Inspection: May 2023	PSI-2020-127599	

$	422.54

2	Business Observer		
	Legal Advertising on 05/26/23	23-01618H	

$	52.50

3	VGlobal Tech		
	Quarter 2 ADA Audit	4543	
	Monthly Website Fee: May 2023	5048	

$	300.00	
$	110.00	

Subtotal	$	885.04

TOTAL	$	885.04

Board Member

By Amy Champagne at 1:08 pm, May 30, 2023

New Restoration and Recovery Services, LLC dba Aqualis

Bill To:
Wynnmere East CDD c/o Amy Champagne
3501 Quadrangle Boulevard
Suite 270
Orlando, FL 32817 champagnea@pfm.com

Invoice # Invoice Date: Due Date:

PSI-2020-127599 May 30, 2023
June 29, 2023

Qty	Unit	Description	Rate	Amount	Tax	
1	Per Job	May Maintenance - Inspection/Debris Removal	422.54	422.54		

Service Location	SubTotal	$	422.54	
PFM Group - FL - Wynnmere East Ruskin - Ruskin	Tax	$	0.00	
Ruskin, FL 33570	Total	$	422.54	
	Amount Due	$	422.54	
Notes:
Stormwater Full Service: Preventative Maintenance + Inspection
Full inspection and vegetative maintenance of above- ground stormwater assets
Full inspection and maintenance of underground assets				

Mowed and trimmed assets and reduced vegetation to compliance height
Removed trash and debris from site
No significant sediment accumulation that would disrupt stormwater flow
All stormwater assets functioning as intended

Please remit payment to:
NEW RESTORATION AND RECOVERY SERVICES
PO BOX 670612
DALLAS TX 75267-0612

Terms: Net 30 Days

We very much appreciate your business! | 2510 Meridian Pkwy, Suite 350 Durham, NC 27713 | (888) 590-9685

AQUALIS Stormwater Inspection + Maintenance Report

Work Order Overview	
Site Number	Wynnmere East Ruskin	
City	Ruskin	
State	FL	
Client/Customer	PFM Group - FL - Wynnmere East Ruskin - Ruskin	
Client WO/PO/Permid #		
Service Completion Date	5/26/2023	
Arrival Time	8:55 AM	
Departure Time	12:30 PM	
Time on Site	216.50 Hours	
Vendor/Contractor	Aqualis	
Vendor Work Order #	W-96194	
Inspector's Name	James King	
Has there been a rain event in the last 48 hours?	Yes	
Service Type	Stormwater Service	
Service Description	SW: Full Service Preventative Maintenance + Inspection	
Plans were available?	No	

Stormwater Control Measure (SCM) Assets on site:	
# of Ponds (Dry or Wet)	2	
# of Curb Inlets/Drop Inlets/Catch Basins	0	
# of Dry Wells	0	
# of Flumes (concrete or rip rap)	0	
# of Fountains or Aerators	0	
# of SW Lift Station	0	
Receiving Dock (dock drain, sump pump, trench drain, etc.)	
N/A	
# of Wetlands or Preserves	0	
# of Bioretention Cells	0	
# of Grassed Swales	1	
# of Oil Water Separator(OWS) / Proprietary Device(s)	0	
# Other Green Infrastructure (Green Roof, etc.)	1	
Other SCM		

Preventative Maintenance Activities:	
All SCM Assets on site were inspected, maintained, and documented	
Yes	
Outfall/discharge identified as	Underground	
Outfall/discharge maintained	Yes	
Are there vegetated SCM assets on site?	Yes	
Outside dam slope maintained	Yes	
Outlet Control Structure/Riser structurally inspected	Yes	
Water level is currently at normal pool, or low flow elevation	
Yes	
Vegetation has been maintained away from the fenceline	NA	
Turf was mowed to height within compliance	Yes	
If present, invasive or nuisance vegetation was managed	Yes	
If present, native vegetation was pruned of dead material or left to thrive	
Yes	
Sediment was managed at the following asset(s) during Preventative Maintenance	
N/A	
If present, floatable trash/debris was removed from Manholes or Catch Basins	
Yes	
Trash and Debris Volume removed from site (42-gal bags)	2	
The following observation(s) will be monitored, and not logged as a Found in Field	
N/A	
Observations requiring additional review or corrective action were logged in Found in Field	
N/A	
Additional observations, activities, or items in progress performed during Preventative Maintenance	
Inspected and maintained stormwater assets.	

Pre-Work and Post-Work Photos
Pre-Work Photos

Post-Work Photos

aqualisco.com | 855.890.6390

INVOICE
Legal Advertising Invoice # 23-01618H

Business Observer
1970 Main Street 3rd Floor
Sarasota, FL 34236
, 941-906-9386 x322

Date 05/26/2023

Attn: Wynnmere East CDD PFM Group Consulting LLC
3501 QUADRANGLE BLVD., STE. 280
ORLANDO FL 32817

Please make checks payable to: (Please note Invoice # on check) Business Observer
1970 Main Street 3rd Floor
Sarasota, FL 34236

$52.50

Serial # 23-01618H
P.O./Ref.# Attn: Amy Champagne

Notice of Public Meeting Wynnmere East Community Development District
RE: Wynnmere East CDD Board of Supervisors Meeting on June 7, 2023 at 7:00 p.m.
Published: 5/26/2023

Description	Amount

Please include our Serial # on your check

Pay by credit card online: https://legals. businessobserverfl. com/send-payment/

Total

Important Message	Paid	()	
	$52.50	

Payment is expected within 30 days of the first publication date of your notice.

Attention: If you are a government agency and you believe that you qualify for a 15% discount to the second insertion of your notice per F.S. revision 50.061, please inform Kristen Boothroyd directly at 941-906-9386 x323.

NOTICE
The Business Observer makes every effort to ensure that its public notice advertising is accurate and in full compliance with all applicable statutes and ordinances and that its information is correct. Nevertheless, we ask that our advertisers scrutinize published ads carefully and alert us immediately to any errors so that we may correct them as soon as possible. We cannot accept responsibility for mistakes beyond bearing the cost of republishing advertisements that contain errors.

Serial Number 23-01618H

Published Weekly
Tampa, Hillsborough County, Florida COUNTY OF HILLSBOROUGH

STATE OF FLORIDA

Before the undersigned authority personally appeared Diana L Ewing who on oath says that he/she is Publisher's Representative of the Business Observer a weekly newspaper published at Tampa, Hillsborough County, Florida; that the attached copy of advertisement,

being a Notice of Public Meeting Wynnmere East Community Development District

in the matter of Wynnmere East CDD Board of Supervisors Meeting on June 7, 2023 at 7:00 p.m.

in the Court, was published in said newspaper by print in the issues of 5/26/2023
Affiant further says that the Business Observer complies with all legal requirements for publication in chapter 50, Florida Statutes.

*This Notice was placed on the newspaper's website and floridapublicnotices.com on the same day the notice appeared in the newspaper.

NOTICE OF PUBIJC MEETING WYNNMEREEAST COMMUNITY DEVELOPMENT DISTRICT
The Board of Superviso of the Wynnmere East Community Development District ("Board") will bold its regular Board Meeting on Wednesday, June 7, 2023, at 7;00
p.m. at the Southsbore Regional Llbrary, 19816 Beth Shields W.ay,"Ruskin, Elorida 33573. The meetingi8 o •to the public and will be conducted·in accordance with the provisions of Florida law. The meeting may be continued to a date, time, and plilce to·be specified on the recorjl at the meeting. There may be occasions when Board Supervisors or District Stnfrmay partlcipatety o-peaker telephone.
A copy of the agenda for the meeting may be•obtained at the offices of the District Manager, PFM Group Consulting LLC, locat.ed at 3501 Q)iadrangle Blvd., Suite 270, Orlando 32817, (407) 723-5900, during normal business hours, or from the Dis­ trict's website http://wynnm d.com/.
Pursuant to provisions of th!' Americans with Disabilities Act, any person requir­
ing special accommodations at the meetings should contact the District Office at
(407) 723-5900 at least forty-eight hours prior to the meetings. If you are bearing or speech impaired, please contact the Florida Relay Service at 1-800-955-8770, for aid in conta!)tingthe'DistrictOfficc.
AnyJ)Crsonwho<lecidest:,o ppe.iil.all):action taken at the meetingis advisedthat
!M'rson will nee<la record of-the proceedings-and that aceordingly, th.e person may need to ensure tb;it a ,erbatim reco,rd of the p ngs-fs miide focluding the testimony and evidence upon which such appeal is to be based.	~ •
Jane Gaarlandt Dist:qct Manager

i May 26, 2<>_23	23-0lpl8H

iana L Ewing
Sworn to and subscribed, and personally appeared by physical presence 26th day of May, 2023 A.D.

wing who is personally known to me.
,A,-----
Notary Public, State of Florida (SEAL)

INVOICE
Legal Advertising

Business Observer
1970 Main Street 3rd Floor
Sarasota, FL 34236
, 941-906-9386 x322

Attention: If you are a government agency and you believe that you qualify for a 15% discount to the second insertion of your notice per F.S. revision 50.061, please inform Kristen Boothroyd directly at 941-906-9386 x323.

NOTICE
The Business Observer makes every effort to ensure that its public notice advertising is accurate and in full compliance with all applicable statutes and ordinances and that its information is correct. Nevertheless, we ask that our advertisers scrutinize published ads carefully and alert us immediately to any errors so that we may correct them as soon as possible. We cannot accept responsibility for mistakes beyond bearing the cost of republishing advertisements that contain errors.

By Amy Champagne at 4:46 pm, Jun 06, 2023

INVOICE

BILL TO
Wynnmere East CDD
3501 Quadrangle Boulevard,
Suite 270, Orlando, FL 32817

INVOICE # 4543
DATE 12/01/2022
DUE DATE 12/01/2022
TERMS Due on receipt

DATE	ACTIVITY	QTY	RATE	AMOUNT	
Audits:Quarterly ADA & WCAG	1	300.00	300.00	
Audits		
Quarterly ADA & WCAG Audits		
for all new content and document		
conversions for the website.		

Invoice for Quarter 4 ADA Audit.

Please make check payable to VGlobalTech.

BALANCE DUE	$300.00

By Amy Champagne at 4:42 pm, Jun 06, 2023

INVOICE

BILL TO
Wynnmere East CDD
3501 Quadrangle Boulevard,
Suite 270, Orlando, FL 32817

INVOICE # 5048
DATE 05/01/2023
DUE DATE 05/01/2023
TERMS Due on receipt

DATE	ACTIVITY	QTY	RATE	AMOUNT	
Web Maintenance:ADA Website	1	110.00	110.00	
Maintenance				
Ongoing monthly website				
maintenance, content updates,				
ADA and WCAG Compliance				
checks, document conversions.				

Please make check payable to VGlobalTech.	BALANCE DUE	$110.00

WYNNMERE EAST
C O M M U N I T Y	D E V E L O P M E N T	D I S T R I C T

Payment Authorization No. 243	
6/7/2023	

Item		Invoice	FY 2023	
No.	Payee	Number	General Fund	

1	PFM Group Consulting		
	Postage: Apr 2023	OE-EXP-05-2023-55	

$	0.60

2	VGlobal Tech		
	Monthly Website Fee: Feb 2023	4766	
	Monthly Website Fee: Mar 2023	4845	
	Monthly Website Fee: Apr 2022	4957	
	Quarter 3 ADA Audit	4306	
	Quarter 1 ADA Audit	4898	

$	110.00	
$	110.00	
$	110.00	
$	300.00	
$	300.00	

Subtotal	$	930.60

TOTAL	$	930.60

Board Member

By ryana at 4:32 pm, Jun 07, 2023

Date	Invoice Number	
May 31, 2023	OE-EXP-05-2023-55	
Payment Terms	Due Date	
Upon Receipt	May 31, 2023	

Bill To:

Wynnmere East Community Development District c/o PFM Group Consulting District Accounting Department
3501 Quadrangle Blvd., Suite 270
Orlando, FL 32817 United States of America

1735 Market Street 42nd Floor Philadelphia, PA 19103
+1 (215) 5676100

Company Address:

Via Mail: 

Remittance Options:
PFM Group Consulting LLC
PO Box 65126
Baltimore, MD 21264-5126 United States of America

RE:	April 2023 Postage $0.60

Expenses	$0.60
Total Amount Due	$.60

1	of	1

By Amy Champagne at 8:19 am, Jun 07, 2023

INVOICE

BILL TO
Wynnmere East CDD
3501 Quadrangle Boulevard,
Suite 270, Orlando, FL 32817

INVOICE # 4766
DATE 02/01/2023
DUE DATE 02/01/2023
TERMS Due on receipt

DATE	ACTIVITY	QTY	RATE	AMOUNT	
Web Maintenance:ADA Website	1	110.00	110.00	
Maintenance		
Ongoing monthly website		
maintenance, content updates,		
ADA and WCAG Compliance		
checks, document conversions.		

Please make check payable to VGlobalTech.	BALANCE DUE	$110.00

By Amy Champagne at 8:03 am, Jun 07, 2023

INVOICE

BILL TO
Wynnmere East CDD
3501 Quadrangle Boulevard,
Suite 270, Orlando, FL 32817

INVOICE # 4845
DATE 03/01/2023
DUE DATE 03/01/2023
TERMS Due on receipt

DATE	ACTIVITY	QTY	RATE	AMOUNT	
Web Maintenance:ADA Website	1	110.00	110.00	
Maintenance				
Ongoing monthly website				
maintenance, content updates,				
ADA and WCAG Compliance				
checks, document conversions.				

Please make check payable to VGlobalTech.	BALANCE DUE	$110.00

By Amy Champagne at 7:44 am, Jun 07, 2023

INVOICE

BILL TO
Wynnmere East CDD
3501 Quadrangle Boulevard,
Suite 270, Orlando, FL 32817

INVOICE # 4957
DATE 04/01/2023
DUE DATE 04/01/2023
TERMS Due on receipt

DATE	ACTIVITY	QTY	RATE	AMOUNT	
Web Maintenance:ADA Website	1	110.00	110.00	
Maintenance				
Ongoing monthly website				
maintenance, content updates,				
ADA and WCAG Compliance				
checks, document conversions.				

Please make check payable to VGlobalTech.	BALANCE DUE	$110.00

By Amy Champagne at 7:32 am, Jun 07, 2023

INVOICE

BILL TO
Wynnmere East CDD
3501 Quadrangle Boulevard,
Suite 270, Orlando, FL 32817

INVOICE # 4306
DATE 09/30/2022
DUE DATE 09/30/2022
TERMS Due on receipt

DATE	ACTIVITY	QTY	RATE	AMOUNT	
Audits:Quarterly ADA & WCAG	1	300.00	300.00	
Audits				
Quarterly ADA & WCAG Audits				
for all new content and document				
conversions for the website.				

Invoice for Quarter 3 ADA Audit.

Please make check payable to VGlobalTech.

BALANCE DUE	$300.00

By Amy Champagne at 3:00 pm, Jun 07, 2023

INVOICE

BILL TO
Wynnmere East CDD
3501 Quadrangle Boulevard,
Suite 270, Orlando, FL 32817

INVOICE # 4898
DATE 03/31/2023
DUE DATE 03/31/2023
TERMS Due on receipt

DATE	ACTIVITY	QTY	RATE	AMOUNT	
Audits:Quarterly ADA & WCAG	1	300.00	300.00	
Audits				
Quarterly ADA & WCAG Audits				
for all new content and document				
conversions for the website.				

Invoice for Quarter 1 ADA Audit.

Please make check payable to VGlobalTech.

BALANCE DUE	$300.00

WYNNMERE EAST
C O M M U N I T Y	D E V E L O P M E N T	D I S T R I C T

Payment Authorization No. 244	
6/19/2023	

Item		Invoice	FY 2023	
No.	Payee	Number	General Fund	

1	PFM Group Consulting		
	District Management Fee: Jun 2023	DM-06-2023-57	
	Postage/FedEx: May 2021	OE-EXP-06-2023-46	

$  3,333.33	
$	0.60	

2	Straley Robin Vericker		
	Legal Counsel Through 05/15/2023	23272	

$  1,820.55

Subtotal	$  5,154.48

TOTAL	$  5,154.48

Board Member

By ryana at 10:30 am, Jun 09, 2023

Date	Invoice Number	
June 6, 2023	DM-06-2023-57	
Payment Terms	Due Date	
Upon Receipt	June 6, 2023	

Bill To:

Wynnmere East Community Development District c/o PFM Group Consulting District Accounting Department
3501 Quadrangle Blvd., Suite 270
Orlando, FL 32817 United States of America

1735 Market Street 42nd Floor Philadelphia, PA 19103
+1 (215) 5676100

Company Address:

Via Mail: 

Remittance Options:
PFM Group Consulting LLC
PO Box 65126
Baltimore, MD 21264-5126 United States of America

RE:	District Management Fee: June 2023

Professional Fees	$3,333.33
Total Amount Due	$3,333.33

By ryana at 2:10 pm, Jun 09, 2023

Date	Invoice Number	
June 9, 2023	OE-EXP-06-2023-46	
Payment Terms	Due Date	
Upon Receipt	June 9, 2023	

Bill To:

Wynnmere East Community Development District c/o PFM Group Consulting District Accounting Department
3501 Quadrangle Blvd., Suite 270
Orlando, FL 32817 United States of America

1735 Market Street 42nd Floor Philadelphia, PA 19103
+1 (215) 5676100

Company Address:

Via Mail: 

Remittance Options:
PFM Group Consulting LLC
PO Box 65126
Baltimore, MD 21264-5126 United States of America

RE:	May 2023 Postage $0.60

Expenses	$0.60
Total Amount Due	$.60

Straley Robin Vericker
1510 W. Cleveland Street

Tampa, FL 33606
Telephone (813) 223-9400 Federal Tax Id. - 20-1778458

Wynnmere East Community Development District c/o PFM GROUP CONSULTING, LLC

By Amy Champagne at 1:23 pm, Jun 13, 2023

12051 Corporate Blvd.
Orlando, FL 32817

RE: General

June 13, 2023
Client:	001505
Matter:	000001
Invoice #:	23272
Page:	1

For Professional Services Rendered Through May 15, 2023

SERVICES	

Date	Person	Description of Services	Hours		Amount	
4/19/2023	LB	FINALIZE RESOLUTION SETTING PUBLIC HEARING ON FY 2023/2024 BUDGET; PREPARE CORRESPONDENCE TO J. GAARLANDT RE SAME.	0.3		$52.50	
4/26/2023	WAS	REVIEW 2022 AUDIT RESPONSE LETTER.	0.2		$61.00	
4/26/2023	LB	REVIEW AUDITOR REQUEST LETTER; PREPARE RESPONSE LETTER FOR FISCAL YEAR ENDED SEPTEMBER 30, 2022.	0.5		$87.50	
4/27/2023	JMV	REVIEW CDD AUDIT NOTICE; PREPARE DISTRICT COUNSEL RESPONSE LETTER.	0.9		$337.50	
5/1/2023	WAS	COMMUNICATIONS REGARDING CONSTRUCTION DAMAGE TO PHASE 1 DRAINAGE SWALE; REVIEW COUNTY RECORDS FOR OWNERSHIP AND
MAINTENANCE RESPONSIBILITIES OF THE AREA.	1.4		$427.00	
5/2/2023	WAS	REVIEW PRIOR COMMUNICATIONS WITH CONSTRUCTION COMPANY REGARDING SEDIMENT BUILD UP IN PHASE 1 SWALE, PROPOSAL FOR REPAIR WORK AND PHOTOS OF THE DAMAGE, REVIEW MAP
OF AREA FOR LOCATION OF CONSTRUCTION WORK; REVIEW AGENDA FOR MONTHLY BOARD OF
SUPERVISORS MEETING, COMMUNICATIONS WITH J. GAARLANDT REGARDING SAME.	1.5		$457.50	
5/3/2023	WAS	COMMUNICATIONS WITH J. GAARLANDT REGARDING PHASE 1 SWALE.	0.2		$61.00	
5/3/2023	WAS	PREPARE FOR AND ATTEND BOARD OF SUPERVISORS MEETING.	1.1		$335.50	
		Total Professional Services	6.1		$1,819.50	

June 13, 2023
Client:	001505
Matter:	000001
Invoice #:	23272
Page:	2

DISBURSEMENTS 

Date	Description of Disbursements	Amount
4/27/2023	Postage	$0.60
5/15/2023	Photocopies	$0.45

Total Disbursements	$1.05

Total Services	$1,819.50
Total Disbursements	$1.05
Total Current Charges	$1,820.55	
Previous Balance	$2,102.30	
PAY THIS AMOUNT			$3,922.85	

Please Include Invoice Number on all Correspondence

Outstanding Invoices

Invoice Number	Invoice Date	Services	Disbursements	Interest	Tax	Total	

23115	May 11, 2023

$2,100.50

$1.80

$0.00

$0.00	$3,922.85

Total Remaining Balance Due  	$3,922.85

AGED ACCOUNTS RECEIVABLE

0-30 Days	31-60 Days	61-90 Days	Over 90 Days	
$1,820.55	$2,102.30	$0.00	$0.00	

WYNNMERE EAST
C O M M U N I T Y	D E V E L O P M E N T	D I S T R I C T

Payment Authorization No. 245	
6/26/2023	

Item		Invoice	FY 2023	
No.	Payee	Number	General Fund	

1	TECO (Paid online)		
	1725 11th Ave NE; 04/29/23-05/30/23	Acct: 211005933836	
	Wynnmere East Ph 1; 04/29/23-05/30/23	Acct: 211005934289	
	11th Ave NE/18th St NE; 04/29/23-05/30/23	Acct: 221001988080	

$	26.70	
$  1,207.44	
$  1,847.45	

Subtotal	$  3,081.59

TOTAL	$  3,081.59

Board Member

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WYNNMERE EAST
C O M M U N I T Y	D E V E L O P M E N T	D I S T R I C T

Payment Authorization No. 246	
6/30/2023	

Item		Invoice	FY 2023	
No.	Payee	Number	General Fund	

1	Caliber Residential & Commercial Services		
	Landscape Maintenance: Jun 2023	198	

$  4,333.00

Subtotal	$  4,333.00

TOTAL	$  4,333.00

Board Member

CALIBER RESIDENTIAL AND COMMERCIAL SERVICES LLC

INVOICE

Daniel Perry

By Amy Champagne at 1:08 pm, Jun 29, 2023

1701 WOODFERN DR APTJ203 TAMPA, FL 33612

Bill To	Invoice #	198

Wynnmere East cdd
C/O PFM Consulting group LLC
12051 Corporate Blvd, Orlando FL,32817 Phone 407-723-5900

Invoice Date	06/26/2023

DESCRIPTION	AMOUNT	
community lawn	4,333.00	
TOTAL	$4,333.00 USD	

Terms & Conditions
Weekly cuts and trash take outs. Proof of work has been submitted to Martha.

Wynnmere East Community
Development District

Ratification of Payment Authorization Nos.
238 - 241

Payment Authorization No. 238
4/27/2023

Item	Invoice	FY 2023
No.	Payee	Number	General Fund

1	Business Observer
Legal Advertising on 04/21/23	23-01182H

$	52.50

TOTAL	$	52.50

Board Member

Vice-Chairman

Payment Authorization No. 239
5/5/2023		
Item		Invoice	FY 2023	
No.	Payee	Number	General Fund	

1	
Caliber Residential & Commercial Services			
	Landscape Maintenance: April 2023	196	$  4,333.00	
2	Grau and Associates			
	Audit FY 2022	24152	$  4,300.00	
3	PFM Group Consulting			
	Disclosure Fee S2016: 01/01/23-03/31/23	124683	$  1,250.00	
4	Supervisor Fees - Meeting 05/03/2023			
	Fluffy N. Cazalas	--	$	200.00	
	Mona Lewis	--	$	200.00	
	Travis Elijah	--	$	200.00	
	Nikki Foster	--	$	200.00	
5	U.S. Bank.			
	Trustee Services 04/01/2023-03/31/2024	6905222	$  3,717.38	

TOTAL	$ 14,400.38

Board Member

Vice-Chairman

Payment Authorization No. 240
5/18/2023

Item
No.	
Payee	Invoice
Number	FY 2023
General Fund	

1	
Straley Robin Vericker
Legal Counsel Through 04/15/2023	

23115	

$  2,102.30	
2	TECO (Paid online)
1725 11th Ave NE; 03/30/23-04/28/23	
Acct: 211005933836	
$	25.03	
	Wynnmere East Ph 1; 03/30/23-04/28/23	Acct: 211005934289	$  1,207.44	
	11th Ave NE/18th St NE; 03/30/23-04/28/23	Acct: 221001988080	$  1,847.45	

TOTAL	$  5,182.22

Board Member

Payment Authorization No. 241	
5/25/2023	

Item		Invoice	FY 2023	
No.	Payee	Number	General Fund	

1	Caliber Residential & Commercial Services		
	Landscape Maintenance: May 2023	197	

$  4,333.00

2	PFM Group Consulting		
	District Management Fee: May 2023	DM-05-2023-56	

$  3,333.33

TOTAL	$  7,666.33

Board Member

From:	MONA LEWIS
To:	Amy Champagne
Subject:	Re: Payment Authorization 241
Date:	Saturday, June 10, 2023 11:09:52 AM

ALERT: This message is from an external source.BE CAUTIOUS before clicking any link or attachment

Approval for payment Mona Lewis

On Jun 9, 2023, at 5:56 PM, Amy Champagne <champagnea@pfm.com> wrote:

Good Evening,

Please find attached this week’s payment authorization for your review and approval. Please do not reply all to this e-mail.

Amy Champagne, CPA Senior District Accountant

PFM Group Consulting LLC
ChampagneA@pfm.com | phone 407.723.5900 | fax 407.723.5901 | web pfm.com
3501 Quadrangle Boulevard, Suite 270 | Orlando, FL 32817

<WE PA 241.pdf>

Wynnmere East Community
Development District

Review of Monthly Financials

General Fund	Debt Service Fund

Capital Projects
Fund

General Long- Term Debt

Total

Assets

Current Assets
General Checking Account Assessments Receivable Prepaid Expenses Deposits
Assessments Receivable
Debt Service Reserve Series 2016 Revenue Series 2016
Prepayment Series 2016
Acquisition/Construction Series 2016 Total Current Assets

$218,949.49	
1,488.95	
1,858.69	
2,825.00	

$2,929.46	
193,137.50	
215,149.70	
1,024.25	

$218,949.49	
1,488.95	
1,858.69	
2,825.00	
2,929.46	
193,137.50	
215,149.70	
1,024.25	
29.15	
$637,392.19	

$29.15

$225,122.13	$412,240.91	$29.15	$0.00

 	

$409,311.45	
4,605,688.55	
$5,015,000.00	

$409,311.45	
4,605,688.55	
$5,015,000.00	

Investments	
Amount Available in Debt Service Funds	
Amount To Be Provided	
Total Investments	

$0.00	$0.00

Total Assets	$225,122.13	$412,240.91	$29.15	$5,015,000.00	$5,652,392.19

Liabilities and Net Assets

Current Liabilities Accounts Payable Deferred Revenue Deferred Revenue
Total Current Liabilities

$7,666.33	
1,488.95	
$2,929.46

$7,666.33	
1,488.95	
2,929.46	
$12,084.74	

$9,155.28	$2,929.46	$0.00	$0.00

Long Term Liabilities	
Revenue Bonds Payable - Long-Term	
Total Long Term Liabilities	

	$5,015,000.00		$5,015,000.00	
$0.00		$5,015,000.00		$5,015,000.00	

$0.00

General Fund

Debt Service Fund	Capital Projects Fund

General Long- Term Debt

Total

$28.54	
0.61	

28.54	
0.61	

 			 
Total Liabilities	$9,155.28	$2,929.46	$0.00	$5,015,000.00	$5,027,084.74

Net Assets		
Net Assets, Unrestricted	($6,961.01)	
Net Assets - General Government	166,123.74	
Current Year Net Assets - General Government	56,804.12	

($6,961.01)	
166,123.74	
56,804.12	

Net Assets, Unrestricted	
Current Year Net Assets, Unrestricted	

$405,263.52	
4,047.93	

405,263.52	
4,047.93	

Net Assets, Unrestricted	
Current Year Net Assets, Unrestricted	

Total Net Assets	$215,966.85		$409,311.45		$29.15		$0.00		$625,307.45	
										
Total Liabilities and Net Assets	$225,122.13		$412,240.91		$29.15		$5,015,000.00		$5,652,392.19	

Wynnmere East CDD	
Statement of Activities	
As of 5/31/2023	

Revenues

General Fund

$190,660.29

Debt Service Fund	Capital Projects Fund

$375,122.64

General Long-Term
Debt

Total

 		 

$190,660.29	
375,122.64	
$565,782.93	

On-Roll Assessments	
On-Roll Assessments	
Total Revenues	

$190,660.29	$375,122.64	$0.00	$0.00

$4,800.00	
3,098.00	
3,717.38	
26,666.64	
2,500.00	
6,785.97	
5,000.00	
4,300.00	
6.24	
2,028.06	
1,645.00	
125.00	
265.00	
440.00	
175.00	
20,877.32	
5,358.62	
2,036.00	
3,787.00	
40,540.00	
110,000.00	
272,493.76	
$516,644.99	

Supervisor Fees	
Insurance	
Trustee Services	
District Management	
Disclosure Agent	
District Counsel	
Assessment Administration	
Audit	
Postage & Shipping	
Legal Advertising	
Contingency	
Meeting Room	
Office Supplies	
Web Site Maintenance	
Dues, Licenses, and Fees	
Electric	
Aquatic Contract	
Amenity - Insurance	
General Insurance	
Landscaping Maintenance & Material	
Principal Payment	
Interest Payments	
Total Expenses	

Expenses

$4,800.00	
3,098.00	
3,717.38	
26,666.64	
2,500.00	
6,785.97	
5,000.00	
4,300.00	
6.24	
2,028.06	
1,645.00	
125.00	
265.00	
440.00	
175.00	
20,877.32	
5,358.62	
2,036.00	
3,787.00	
40,540.00	

$134,151.23	$0.00	$0.00

$110,000.00	
272,493.76	
$382,493.76	

Other Revenues (Expenses) & Gains (Losses)

$295.06

$11,419.05

$295.06	
11,419.05	
0.61	
$11,714.72	

$0.61

 		 

Interest Income	
Interest Income	
Interest Income	
Total Other Revenues (Expenses) & Gains (Losses)	

$295.06	$11,419.05	$0.61	$0.00

Change In Net Assets	$56,804.12	$4,047.93	$0.61	$0.00	$60,852.66

Net Assets At Beginning Of Year	$159,162.73		$405,263.52		$28.54		$0.00		$564,454.79	

Net Assets At End Of Year	
$215,966.85		
$409,311.45		
$29.15		
$0.00		
$625,307.45	

Wynnmere East CDD	
Budget to Actual	
For the Month Ending 5/31/2023	

Year To Date	
Actual	Budget	Variance	FY 2023
Adopted Budget	

$128,100.00	
17,288.00	
$145,388.00	

$62,560.29	$192,150.00	
(17,288.00)	25,932.00	
$45,272.29	$218,082.00	

Revenues	
On-Roll Assessments	
Carry Forward	
Net Revenues	

$190,660.29

$190,660.29

General & Administrative Expenses	
Supervisor Fees	
D&O Insurance	
Trustee Services	
District Management	
Field Management	
Engineering	
Disclosure Agent	
District Counsel	
Assessment Administration	
Reamortization Schedule	
Arbitrage	
Audit	
Postage & Shipping	
Copies	
Legal Advertising	
Meeting Room	
Contingency	
Office Supplies	
Web Site Maintenance	
Dues, Licenses, and Fees	
Electric	
Aquatic Contract	
General Insurance	
Property & Casualty	
Irrigation Maintenance	
Landscaping Maintenance & Material	
Flower & Plant Replacement	
Total General & Administrative Expenses	

$4,800.00	$6,400.00	
3,098.00	2,305.33	
3,717.38	2,666.67	
26,666.64	26,666.67	
0.00	666.67	
0.00	4,000.00	
2,500.00	3,333.33	
6,785.97	8,000.00	
5,000.00	3,333.33	
0.00	166.67	
0.00	333.33	
4,300.00	3,333.33	
6.24	333.33	
0.00	66.67	
2,028.06	1,000.00	
125.00	400.00	
1,645.00	9,000.00	
265.00	166.67	
440.00	1,800.00	
175.00	116.67	
20,877.32	18,666.67	
5,358.62	4,000.00	
3,787.00	2,818.67	
2,036.00	1,480.67	
0.00	3,333.33	
40,540.00	38,666.67	
0.00	2,333.33	
$134,151.23	$145,388.00	

($1,600.00)	$9,600.00	
792.67	3,458.00	
1,050.71	4,000.00	
(0.03)	40,000.00	
(666.67)	1,000.00	
(4,000.00)	6,000.00	
(833.33)	5,000.00	
(1,214.03)	12,000.00	
1,666.67	5,000.00	
(166.67)	250.00	
(333.33)	500.00	
966.67	5,000.00	
(327.09)	500.00	
(66.67)	100.00	
1,028.06	1,500.00	
(275.00)	600.00	
(7,355.00)	13,500.00	
98.33	250.00	
(1,360.00)	2,700.00	
58.33	175.00	
2,210.65	28,000.00	
1,358.62	6,000.00	
968.33	4,228.00	
555.33	2,221.00	
(3,333.33)	5,000.00	
1,873.33	58,000.00	
(2,333.33)	3,500.00	
($11,236.77)	$218,082.00	

Total Expenses

Income (Loss) from Operations

Other Income (Expense)	
Interest Income	
Total Other Income (Expense)	

Net Income (Loss)

	$134,151.23		$145,388.00		($11,236.77)		$218,082.00

$56,509.06	$0.00	$56,509.06	$0.00

$295.06	$0.00	$295.06	$0.00

$295.06	$0.00	$295.06	$0.00

$56,804.12	$0.00	$56,804.12	$0.00

   

1 of 1

Wynnmere East Community
Development District

Staff Reports

 	

(1) Phase 1 Sign- Plants Dying
Created:Tue,6/13/2023
Workorder#1411 issued

(3) Phase 1 Sign Down
Created:	Tue,	6/13/2023
Work order #1412 issued

(2) Phase 1 Open Area
Created: Tue, 6/13/2023

Phase 1 Drainage Area
Created: Tue, 6/13/2023
Work order #1414 issued for mowing and trimming fence area

 	

Phase 1 Drainage Area
Created: Tue, 6/13/2023
Work order assigned to vendor as listed above

Phase 1 Retention Pond
Created: Tue, 6/13/2023
Water levels are low and grass areas exposed

 	

Phase 1 Retention Pond Sign
Created: Tue, 6/13/2023
Work order # 1298 open- requested update from vendor

(9) Phase 1 Pond Erosion
Created: Tue, 6/13/2023
Landscaper sprayed round up at edge which killed all grass. Erosion now occurring.

(11) Phase 2 Distressed Plants
Created: Tue, 6/13/2023
Work order # 1416 assigned to vendor.

Phase 1 Storm Inlet
Created: Tue, 6/13/2023
Open work order- Engineer to review

(10) Phase 1 Lift Station
Created: Tue, 6/13/2023
Work order # 1415 issued for clean up and mowing of area.

(12) Phase 2 Dead Plants
Created: Tue, 6/13/2023
Work order assigned to vendor.

 	

(13) Phase 2 Entrance Sign
Created: Tue, 6/13/2023
Current work order #1148 open to trim back for view of sign.

(15) Phase 2 Pond
Created: Tue, 6/13/2023
Growth in area- spraying needed and not included in contract. Work Order #871 open.

(14) Dog Park Distressed Bushes
Created: Tue, 6/13/2023
Current work order #806 open to pull any dead.

(16) Phase 2 Signs
Created: Tue, 6/13/2023

	 Closed Work Orders

Work Order List

Wynnmere East CDD

Status Selected: Closed

ID

Due Date/
Follow-up

Description

Assigned To / Contact

Estimate

Closed Landscaping

327

Completed Date: 5/26/2023

Phase 1 Sign Plant Installation

Caliber Residential & Commercial Services, LLC Entrance Sign- Phase 1

$0.00

08/19/2022	The plants at the Phase 1 sign are missing. When will they be installed?
08/19/2022	Email to : caliberrcsvcs@gmail.com Reason : When will the plants be installed at the Phase 1 sign?
08/22/2022	from vendor: The well pump people will be out on Wednesday. I didn't want to install the plants until they get the pump fits.
11/17/2022	As of today, plants have not been installed at entrance.
11/29/2022	Followed up with vendor by email asking for an update on installation. 12/06/2022	Plants installed appear to be annuals versus perennials. ML emailed vendor.

Hi Daniel,

Looking back on my notes that were transferred over to me when we started it looks like these plants were approved for Dwarf Red Ixora or Maui Ixora. Is that what was planted? What’s planted looks like annuals. Just want to confirm these are perennials.

Martha
12/16/2022	onsite meeting with Caliber and District Board President who confirmed perennial was to be installed.
01/20/2023	onsite visit with Caliber- Plants still not replaced.
02/17/2023	plants still need to be replaced. Requested again onsite with vendor.
02/17/2023	Vendor Changed From : Caliber - To : Caliber Residential & Commercial Services, LLC Reason
:assigning to Caliber
03/17/2023	New plants replaced... sent picture in Monthly Report
03/17/2023	Status Change From: Open To: Inspection Needed Reason :see notes 04/28/2023	plants all dead- need to be replaced
05/03/2023	Board giving 2 week deadline to have the plants installed that were approved. They are to be dwarf ixoria.

Daniel notified.
05/26/2023	Work Order Completed Reason :Inspected 5/26

1297

Mowing & Weed Control around Lift

(PFM) Caliber Residential & Commercial Services, L

station	Phase 1 Retention Pond

Completed Date: 5/30/2023		
	05/26/2023	There is trimming and small mowing that is needed around the lift station at Phase 1. Please	
		review.	
	05/26/2023	Email to : caliberrcsvcs@gmail.com Reason :Hi Daniel- Can you please review this area?	
		Work order report attached	
	05/30/2023	Areas have been mowed and trimmed.	
	05/30/2023	Work Order Completed Reason :Areas have been mowed and trimmed	

$0.00

Landscaping Count:	0

Maintenance/Handyman

1309

Signage around the ponds

Completed Date: 6/13/2023

$0.00

Status Selected: Closed

05/30/2023
06/13/2023
06/13/2023

Signs were previously approved and needed to be added.
There were multiple signs throughout both ponds. Sent to Jane. Work Order Completed Reason :see notes

Estimate

Assigned To / Contact

Description

Due Date/
Follow-up

ID

Maintenance/Handyman Count:	0

Closed Count:	0

Wynnmere East CDD Count:	0
Estimate Total:	$0.00

Status Selected: Ready for Inspection, Open, Scheduled, Awaiting Quote, Pending, Awaiting BOD approval, Ready for Payment,

ID

Due Date/
Follow-up

Description

Assigned To / Contact

Estimate

Inspection Needed
Awaiting BOD approval Pond Maintenance

357

Entered Date: 9/9/2022

Stormwater Inlet/Outlet repair

Phase 1 Retention Pond

$0.00

09/09/2022	Aquatic vendor providing proposal for repair.
09/26/2022	Email to : nrichardson@aqalisco.com,avilledrouin@aqualisco.com Reason :Can you provide me with the proposal we discussed for this work?
Work order report attached
10/18/2022	Proposal received and sent to PFM. District Board is having SWFMD come out and review the area.
10/18/2022	Status Change From: Open To: Awaiting BOD approval Reason :see notes 01/20/2023	additional pictures sent in report to district- awaiting for direction 02/17/2023	additional pictures sent in monthly report... awaiting direction 03/17/2023	additional pictures provided in monthly report
05/03/2023	Jane to consult with District Engineer on scope. 05/26/2023	Update picture provided in monthly report

479

Entered Date: 10/18/2022

Additional Plantings Proposal - Ponds

New Restoration and Recovery Services LLC
Phase 2 Retention Pond

$0.00

10/18/2022	Email request sent to Aqualis to locate prior proposal for plantings in the ponds. 10/30/2022	2nd request sent to Aqualis
01/20/2023	Email sent to Aqualis requesting new proposal.
01/25/2023	Requested vendor to proceed with proposal for both ponds that will be separated out and include added maintenance.
02/09/2023	Requested update from Aqualis on proposals
02/17/2023	Vendor advised we would have proposals by end of following week.
03/07/2023	requested vendor to resubmit without Lynn listed as District Manager... also sent to Jane at PFM
03/16/2023	Status Change From: Open To: Awaiting BOD approval Reason :see notes

807

Phase 2 Ponds - algae and plant

(PFM) New Restoration and Recovery Services LLC

growth	Phase 2 Retention Pond

Entered Date: 2/17/2023		
	02/17/2023	Phase 2 pond has algae growth starting as well as plants that need to be treated	
	02/17/2023	Email to : avilledrouin@aqualisco.com Reason :Hi Anthony,	
		
The pond at Phase 2 in Wynnmere East has some plant growth and algae that need to be	
		treated.	
		Work order report attached	
	03/17/2023	Proposal received for monthly spraying. Submitted to PFM	
	04/28/2023	Status Change From: Open To: Awaiting BOD approval Reason :awaiting district approval	
	05/26/2023	Both Ponds appear to have growth. District advised to solicit addition spraying from vendor.	
	06/13/2023	Added picture to monthly report.	

$0.00

Pond Maintenance Count:	0

Awaiting BOD approval Count:	0

Open Landscaping

Status Selected: Ready for Inspection, Open, Scheduled, Awaiting Quote, Pending, Awaiting BOD approval, Ready for Payment,
Inspection Needed
ID	Due Date/
Follow-up	Description	Assigned To / Contact	
Estimate	
806	Removal of Dead bushes at Dog Park	(PFM) Caliber Residential & Commercial Services, L		
	area- Fence Line	Dog Park		
Entered Date: 2/17/2023		
$0.00	
	02/17/2023	emailed to Caliber		
	03/17/2023	Email to : caliberrcsvcs@gmail.com Reason :Please provide proposal		
	Work order report attached		
	04/28/2023	received proposals for change out of plants at dog park area to arbicola		
	04/28/2023	Email to : caliberrcsvcs@gmail.com Reason :Hi Daniel,		
	I dont think we ever got a proposal for the sod replacement needed at the dog park.		
	Work order report attached		
	05/02/2023	Per Jane: The proposal was not approved due budget restraints, but we will bring it back for		
	consideration. He was asked to remove the dead plants.		
	05/02/2023	Email to : caliberrcsvcs@gmail.com Reason : Hi Daniel- I got your email on the bushes and		
	the meeting. Can you please remove the dead bushes as requested by the board?		
	05/26/2023	Bushes still appear to be distressed and dying in some areas. Please review and remove any		
	dead material.		
	06/13/2023	plants still in distress but do still have growth... will continue to monitor		
1147	Phase 2 Perimeter Wall - Weed	(PFM) Caliber Residential & Commercial Services, L		
	Control	Misc District Area		
Entered Date: 4/28/2023		
$0.00	
	04/28/2023	Vendor Changed From : Exclusive Landscaping Group Inc - To : Caliber Residential &		
	Commercial Services, LLC Reason :incorrect vendor		
	04/28/2023	Email to : caliberrcsvcs@gmail.com Reason :Please address weeds coming up through mulch		
	at the Perimeter Wall		
	Work order report attached		
	05/26/2023	Update picture provided in report. Areas have large grass and other plant material growing		
	through bushes and in mulch areas. Please address.		
	06/13/2023	Vendor advised that treatment had occurred... area was better on inspection... will continue		
	to monitor		
1148	Phase 2 Plants at Sign in Distress &	(PFM) Caliber Residential & Commercial Services, L		
	need trimming	Entrance Sign - Phase 2		
Entered Date: 4/28/2023		
$0.00	
	04/28/2023	Email to : caliberrcsvcs@gmail.com Reason :Please review the irrigation as these plants		
	appear to be dying.		
	Work order report attached		
	05/26/2023	Please trim back bushes and review small area that appears to have died.		
	06/13/2023	Work Location Changed From : Misc District Area - To : Entrance Sign - Phase 2.		
	06/13/2023	Email to : caliberrcsvcs@gmail.com Reason :Can you provide me with an update on this? The		
	bushes still need to be trimmed back so that the sign can be seen.		
	Work order report attached		
1411	Phase 1 Sign - Plants dying	(PFM) Caliber Residential & Commercial Services, L		
	Entrance Sign- Phase 1		
Entered Date: 6/13/2023		
$0.00	
	06/13/2023	Please check the irrigation as the plants are dying.		
	06/13/2023	Email to : caliberrcsvcs@gmail.com Reason :The new plants you installed are dying or already		
	dead. The irrigation needs to be checked.		
	Work order report attached		
1414	Phase 1 Drainage Area - Landscape	(PFM) Caliber Residential & Commercial Services, L		
	Trimming	Misc District Area		

Status Selected: Ready for Inspection, Open, Scheduled, Awaiting Quote, Pending, Awaiting BOD approval, Ready for Payment,

Entered Date: 6/13/2023

$0.00

06/13/2023	There is a large amount of growth on the fence lines at the drainage ditch area between the homes and the road.
06/13/2023	Email to : caliberrcsvcs@gmail.com Reason :Hi Daniel,

This area needs to be mowed but also trimmed along the fence lines.
Work order report attached

1415

Phase 1 Lift Station Mowing

(PFM) Caliber Residential & Commercial Services, L
Misc District Area

Entered Date: 6/13/2023

$0.00

06/13/2023	There is a pile of debris and grass that is high in the corner to the right of the lift station area in Phase 1. It is to the right if you are facing the lift station from the road.
06/13/2023	Email to : caliberrcsvcs@gmail.com Reason :There is a small area of landscape debris by the lift station area that needs to be removed.
Work order report attached

1416

Phase 2 plants dying on wall

(PFM) Caliber Residential & Commercial Services, L
Entrance Sign - Phase 2

Entered Date: 6/13/2023

$0.00

06/13/2023	The newly installed Arbicola plants already have dead plants. Please check the irrigation.
06/13/2023	Email to : caliberrcsvcs@gmail.com Reason :Hi Daniel,

The new Arbicola plants are starting to die on the Phase 2 wall. Please review the irrigation.
Work order report attached

Estimate

Assigned To / Contact

Description

Due Date/
Follow-up

ID

Inspection Needed
Landscaping Count:	0

Maintenance/Handyman

1298

Bent Sign at Phase 1 - near

(PFM) Caliber Residential & Commercial Services, L

Entered Date: 5/26/2023

1412

Entered Date: 6/13/2023

stormwater inlet	Phase 1 Retention Pond

05/26/2023	Could you please straighten the sign at the Phase 1 pond area?
05/26/2023	Email to : caliberrcsvcs@gmail.com Reason :Looks like the mowers hit the sign near the stormwater inlet at Phase 1. Can you please straighten?
Work order report attached
06/13/2023	Email to : caliberrcsvcs@gmail.com Reason :Can you tell me when you will have this corrected? It is the sign by the inlet in Phase 1.
Work order report attached
Street Sign Down at NE 15th and
Climbing Dayflower	Misc District Area

06/13/2023	NE 15th Sign down at Dayflower... report to County 06/13/2023	Reported to Hillsborough County through online portal

$0.00

$0.00

Maintenance/Handyman Count:	0

Professional Services

595

Drainage Swale Cleanup- Phase 2

Misc District Area

Entered Date: 11/21/2022

$0.00

Status Selected: Ready for Inspection, Open, Scheduled, Awaiting Quote, Pending, Awaiting BOD approval, Ready for Payment,

ID

Due Date/
Follow-up

Description

Assigned To / Contact

Estimate

11/21/2022

11/22/2022

01/20/2023
01/23/2023
02/09/2023
02/14/2023

03/16/2023

03/17/2023
04/28/2023
04/28/2023
04/28/2023
05/02/2023

Received Aqualis proposal for sediment build up found at their last visit. Proposal in attachments and sent to PFM for approval.
PFM sent to District Counsel to determine if County maintains or CDD. Once determined two more proposals are to be sought.
Email sent to Starlight Homes to request assistance in cleanup Scheduling for February onsite visit with Starlight Homes
requested update from Starlight... they advised they were going to review the area Starlight reviewed and is cleaning up sand that is in the road between the properties but does not feel that the other is related to their community.
Status Change From: Open To: Awaiting BOD approval Reason :Need approval to proceed with additional cleanup
Additional picture sent to PFM
District Counsel sending letter to Starlight Homes to demand cleanup
Vendor Changed From : aqualis - To : Reason :Attorney working directly with Developer Status Change From: Awaiting BOD approval To: Open Reason :District Counsel working provided emails and pictures to attorney for review

Inspection Needed
Professional Services Count:	0

Open Count:	0

Wynnmere East CDD Count:	0
Estimate Total:	$0.00

Wynnmere East Community
Development District

Supervisor Requests and Audience Comments