2021-12-14 trails cdd

Trails Community Development District

Board of Supervisors’ Meeting December 14, 2021

District Office: 2806 N. Fifth Street, unit 403

St. Augustine, FL 32084

www.trailscdd.org.

TRAILS COMMUNITY DEVELOPMENT DISTRICT

District Office · St. Augustine, Florida · (904) 436-6270

Mailing Address – 3434 Colwell Avenue, Suite 200, Tampa, Florida 33614

www.trailscdd.org

Board of Supervisors Terence Douglas Chairman Douglas Pope Vice Chairman Patricia Acree Assistant Secretary Corina Buck Assistant Secretary Ashley Guioa Assistant Secretary

District Manager Carol Brown Rizzetta & Company, Inc. Lesley Gallagher

District Counsel Katie Buchanan Kutak Rock LLP Michelle Rigoni

District Engineer Vince Dunn Dunn & Associates

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

The first section of the meeting is called Audience Comments, which is the portion of the agenda where individuals may make comments on Agenda Items. The final section of the meeting will provide an additional opportunity for Audience Comments on other matters of concern that were not addressed during the meeting. Individuals are limited to a total of three (3) minutes to make comments during these times.

Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this meeting/hearing/workshop is asked to advise the District Office at least forty-eight (48) hours before the meeting/hearing/workshop by contacting the District Manager at (904) 436-6270. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) 1-800-955-8770 (Voice), who can aid you in contacting the District Office.

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


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

www.trailscdd.org

December 7, 2021

Board of Supervisors Trails Community Development District

AGENDA

Dear Board Members:

The special meeting of the Board of Supervisors of the Trails Community Development District will be held on December 14, 2021, at 12:00 p.m., at the Winchester Ridge Amenity Center, located at 15431 Spotted Stallion Trail, Jacksonville, Florida 32234. The following is the agenda for this meeting.

1. CALL TO ORDER/ROLL CALL2. AUDIENCE COMMENTS ON AGENDA ITEMS3. BUSINESS ADMINISTRATION

A. Administration of the Oath of Office for Ms. Corina Buck………………….......….Tab 1 B. Consideration of the Minutes of the Board of Supervisors’ Regular Meeting

held October 12, 2021…………………………………………………………….......Tab 2 C. Ratification of the Operation and Maintenance Expenditures for September 2021

and October 2021…………………………………………………………......………Tab 3 4. STAFF REPORTS

A. District Counsel1.) Ratification of the Acceptance of the Transition from Hopping, Green &

Sams to Kutak Rock LLP………………………………………..........………Tab 4 2.) Legislative update on Wastewater and Stormwater

Needs Analysis………………………………………………………........…..Tab 5 B. District EngineerC. Amenity and Field Operation Managers

1.) Vesta Property Services Management Report, December 2021…......…Tab 6 D. Landscape Manager

1.) BrightView Landscaping Management Report, November 2021........…..Tab 7 E. District Manager

1.) Rizzetta & Company Management Report, December 2021 (Under Separate Cover)

2.) Acceptance of Technology Services Contractual Assignment……......…Tab 8 5. BUSINESS ITEMS

A. Resolution 2022-02, Adopting Amended Prompt Payment Policies……….....…Tab 9 B. Consideration of Dunn & Associates, Inc. Annual Engineer’s Report

Proposal……………………………………………………………………….......….Tab 10 C. Consideration of LLS Tax Solutions Engagement Letter for

Arbitrage Services……………………….…………………………………......……Tab 11 D. Ratification of revised BrightView Proposal for Drainage Near Bench…......….Tab 12 E. Consideration of BrightView Landscaping Volleyball Sand Proposal…….....…Tab 13 F. Consideration of Playground Mulch Proposal(s)…………………..…….....……Tab 14

G. Consideration of Gutters Proposal(s)……………………………….......…………Tab 15 H. Consideration of Playground Equipment Painting Proposal(s)………….......….Tab 16 I. Consideration of Pool Repair Proposal(s)……………………………......……….Tab 17 J. Consideration of Pool Paver Repair Proposal(s)………………………........……Tab 18 K. Consideration of Pool Furniture Repair Proposal(s)…………………......………Tab 19 L. Consideration of Entrance Sign Repair Proposal(s)

(Under Separate Cover)M. Consideration of Reserve Study Proposal(s)

(Under Separate Cover)N. Discussion of Amenity Management Services

1.) Update on the Installation of Manual Time Clock for Staff 2.) Discussion and Review of Policy Statement for Staff Spending

Guidelines 6. AUDIENCE COMMENTS AND SUPERVISOR REQUESTS7. ADJOURNMENT

I look forward to seeing you at the meeting. In the meantime, if you have any questions, please do not hesitate to contact me at (904) 436-6270.

Very truly yours,

Carol L. Brown Carol L. Brown Trails Community Development District

CALL TO ORDER / ROLL CALL

AUDIENCE COMMENTS ON AGENDA ITEMS

BUSINESS ADMINISTRATION


BOARD OF SUPERVISOR

OATH OF OFFICE

I, , A CITIZEN OF THE STATE OF FLORIDA AND OF THE

UNITED STATES OF AMERICA, AND BEING EMPLOYED BY OR AN OFFICER OF

TRAILS COMMUNITY DEVELOPMENT DISTRICT AND A RECIPIENT OF PUBLIC FUNDS

AS SUCH EMPLOYEE OR OFFICER, DO HEREBY SOLEMNLY SWEAR OR AFFIRM THAT

I WILL SUPPORT THE CONSTITUTION OF THE UNITED STATES AND THE STATE OF

FLORIDA.

___________________________________

SIGNATURE

ACKNOWLEDGMENT OF OATH BEING TAKEN

STATE OF FLORIDA

COUNTY OF DUVAL

The foregoing oath was administered before me by means of ▢ physical presence or ▢

online notarization this _____ day of _________________, 2021, by

_________________________________, who personally appeared before me, and is personally

known to me or has produced _________________________ as identification, and is the person

described in and who took the aforementioned oath as a Member of the Board of Supervisors of the

Trails Community Development District and acknowledged to and before me that he/she took said

oath for the purposes therein expressed.

(NOTARY SEAL)

_________________________________________

Notary Public, State of Florida

Print Name: _______________________________

Commission No.: ___________ Expires: ________


October 12, 2021, Meeting Minutes

Page 1

MINUTES OF MEETING

Each person who decides to appeal any decision made by the Board with respect to any

matter considered at the meeting is advised that the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.


The regular meeting of the Board of Supervisors of Trails Community Development District was held on Tuesday, October 12, 2021 at 12:00 p.m. at the Winchester Ridge Amenity Center, located at 15431 Spotted Stallion Trail, Jacksonville, Florida 32234.

Present and constituting quorum include:

Terence Douglas Board Supervisor, Chairman Douglas Pope Board Supervisor, Vice Chairman Patty Acree Board Supervisor, Assistant Secretary

Also present were:

Lesley Gallagher District Manager, Rizzetta & Company, Inc. Carol Brown Associate District Manager, Rizzetta & Co., Inc. Katie Buchanan District Counsel, Hopping Green & Sams Michelle Rigoni District Counsel, Hopping Green & Sams Steve Howell Director of Field Services, Vesta Inc. Mark Insel Amenity Manager, Vesta Inc. John Williams Operations Manager, Vesta Inc. Rodney Hicks Branch Manager, BrightView

Present via Speakerphone: David Taylor District Engineer, Dunn & Associates

Audience Members Present, which included vendors from Commercial Fitness Products and First Place Fitness.

FIRST ORDER OF BUSINESS Call to Order

Ms. Brown called the meeting to order at 12:00 p.m. and read roll call.

SECOND ORDER OF BUSINESS Audience Comments on Agenda Items

Audience member commented on Food Trucks and Certificate of Insurance requirements.



Page 2

THIRD ORDER OF BUSINESS Consideration of the Minutes of the Board of Supervisors’ Regular Meeting held

September 14, 2021

On a motion by Mr. Douglas, seconded by Ms. Acree, with all in favor, the Board approved the Minutes of the Board of Supervisors’ Regular Meeting held September 14, 2021, for Trails Community Development District.

FOURTH ORDER OF BUSINESS Consideration of the Minutes of

the Audit Committee Meeting held July 13, 2021

On a motion by Mr. Douglas, seconded by Ms. Acree, with all in favor, the Board approved the Minutes of the Audit Committee Meeting held July 13, 2021, for Trails Community Development District.

FIFTH ORDER OF BUSINESS Ratification of the Operation

and Maintenance Expenditures for August 2021

On a motion by Mr. Douglas, seconded by Mr. Pope, with all in favor, the Board ratified the Operation and Maintenance Expenditures for August 2021, in the amount of $37,562.94, for Trails Community Development District.

SIXTH ORDER OF BUSINESS STAFF REPORTS

A. District Counsel Ms. Buchanan presented to the Board an Ethics Policy Code of Conduct for Supervisors (Exhibit A). Discussion ensued.

Consideration of the Ethics Policy Code of Conduct for Supervisors

On a motion by Mr. Douglas, seconded by Mr. Pope, with Ms. Acree opposed, motion passed with counsel noting the Ethics Policy Code of Conduct for Supervisors would be approved as discussed amended, for Trails Community Development District. Ms.

Acree changed her vote to be in favor after motion passed.

B. District Engineer

Mr. Taylor was available to answer any questions from Board. District engineer is aware of and monitoring where FPL is accessing through easement.

C. Amenity Manager

Mr. Insel reviewed report, found under Tab 4.



Page 3

He asked the Board for direction on Holiday Lights. He reported that there were very minimal lights on property.

On a motion by Mr. Douglas, seconded by Mr. Pope, with all in favor, the Board approved staff to purchase holiday lights and have Mosquito Nix install, with a not to exceed amount of $1,500, for Trails Community Development District.

Mr. Insel updated the Board on the recent Food Truck event. Board reviewed Food Truck Agreement and the required Certificate of Insurance (Exhibit B), with specific verbiage. Mr. Howell shared with the Board that some Districts use an outside food truck coordinator to organize events, which has an additional expense. Discussion ensued and Board consensus was to leave procedure as is with volunteer

coordinator. Mr. Williams reviewed report, found under Tab 4. Board gave him direction to obtain paver, cabinet, knee wall and chair repair proposals. Mr. Insel updated the Board that the District could purchase the technology to accepted different types of payments, like the square. Ms. Gallagher also confirmed this feature has been used in other districts. No further direction to explore. Board gave staff direction to hold deposits on-site and return directly to renter upon inspection of room.

D. Landscape Manager Mr. Hicks reviewed the September 2021 BrightView Report, found under Tab 5. He stated that BrightView will be repairing damaged paver. They have also recently fertilized and sprayed weeds. Ms. Brown also noted that their report recommended adding new sand to the volleyball court.

Moved to Agenda Item 5A SEVENTH ORDER OF BUISNESS Consideration of BrightView

Proposal for Swale and Drainage for Near Benches

On a motion by Ms. Acree, seconded by Mr. Douglas, with all in favor, the Board approved the BrightView Proposal for Swale and Drainage Area Near Benches, in the amount of $2,909.90, for Trails Community Development District.

Moved to item 5C



Page 4

EIGHTH ORDER OF BUSINESS Consideration of BrightView Proposal for Maintenance of

Phase 2, Unit 5, Ponds 1 & 2 Exhibit C

On a motion by Ms. Acree, seconded by Mr. Douglas, with all in favor, the Board approved the BrightView Proposal for Maintenance of Phase 2, Unit 5, Ponds 1 & 2, in the annual amount of $720.00, for Trails Community Development District.

Moved to Agenda Item 4E

E. District Manager Ms. Brown reviewed the District Manger Report (Exhibit D). She also asked if the Board wanted to discuss further how business is being conducting outside of the meetings with staff currently taking direction from the Chairman outside of meeting. No further discussion occurred as Ethics Policy provided direction. Ms. Acree commented on Meeting Minutes from 2019 regarding developer improvements that were to include new pool lights (bollards). Staff will investigate. Board directed staff to update website with Food Trucks on 2nd and 4th of each month and direction on how to signup for Vesta Eblast System.

Moved to Agenda Item 5B

NINTH ORDER OF BUSINESS Consideration of Proposal(s) for Gutters

Tabled. Vesta was directed by staff to obtain additional feedback from vendors regarding areas covered, obtain updated proposals and invite vendors to present at next Board of Supervisors’ Meeting. TENTH ORDER OF BUSINESS Consideration of Future Horizon

Proposal for Maintenance of

Phase 2, Unit 5, Ponds 1 & 2 Exhibit E

On a motion by Mr. Douglas, seconded by Ms. Acree, with all in favor, the Board approved the for Future Horizon Proposal for Maintenance of Phase 2, Unit 5, Ponds 1 & 2, in the annual amount of $515.90 for Trails Community Development District.



Page 5

ELEVENTH ORDER OF BUSINESS Consideration of Proposals for Fitness Equipment Lease & Purchase Options

Additional proposal was provided to Board under separate cover (Exhibit F). Ms. Acree presented to the Board a financial breakdown of proposals (Exhibit G). Both vendors from Commercial Fitness Products and First Place Fitness spoke to the Board and answered their questions. Ms. Brown noted that all vendors were contacted and provided the date and time of this meeting. Discussion ensued regarding the budget and timing of replacing all fitness equipment at once.

On a motion by Mr. Douglas, seconded by Mr. Pope, with all in favor, the Board

approved the purchase of two Matrix Lifestyle Treadmills from Commercial Fitness Products, in the amount of $7,573.00 for Trails Community Development District.

Moved to item 5F TWELFTH ORDER OF BUSINESS Consideration of Appointment

to Vacant Seats Ms. Corina Buck and Mr. Stone Lackey were not in attendance.

On a motion by Ms. Acree, seconded by Mr. Pope, with all in favor, the Board appointed Ms. Corina Buck and Ms. Ashley Guoia to seats previously head by Mr. Melvin Brown and Ms. Wanda Johnson for Trails Community Development District.

THIRTEENTH ORDER OF BUSINESS Oath of Office Board directed staff to have Ms. Guoia take her Oath of Office after the meeting. FOURTEENTH ORDER OF BUSINESS Consideration of Resolution

2021-04, Redesignating Assistant Secretary

On a motion by Mr. Douglas, seconded by Ms. Acree, with all in favor, the Board adopted Resolution 2021-04, Redesignating Assistant Secretary, whereas the Board

removes Melvin Brown, Melissa Dobbins and Wanda Johnson and re-designates Assistant Secretary to Ashley Guioa, Corina Buck and Carol Brown for Trails Community Development District.

FIFTHTEENTH ORDER OF BUSINESS Audience Comments and

Supervisor Request Supervisor Ms. Acree requested Vesta obtain updated pool sign proposals.



Page 6

Audience members commented on social media activities. Ms. Buchanan responding to comment informing them of the Florida Sunshine Law and all district related comments on social media are public record. Audience member commented about using the parking lot for a Trunk of Treat event. Staff was directed that if the amenity room was being rented, then the residents can’t block parking spaces that impede on the access to the amenity room. SIXTEENTH ORDER OF BUSINESS Update on Transfers Related to

SJRWMD Ms. Buchanan advised the Board that counsel is currently working on the paperwork for the transfer. Moved to Agenda Item 5 E. Ms. Buchanan advised the audience that for this part of the meeting they would need to step outside while board discussed the security systems proposals and that this information is not open to the public and exempt from Public Record.

Consideration of Proposal(s) for Security Cameras/Services

On a motion by Mr. Douglas, seconded by Ms. Acree, with all in favor, the Board approved the Envera Proposal for Security Camera/Service, with the installation amount of $19,606.81 and monthly fees of $603.11 for Trails Community Development District.

SEVENTEENTH ORDER OF BUSINESS ADJOURNMENT

On a motion by Mr. Douglas, seconded by Ms. Acree, with all in favor, the Board adjourned the meeting at 3:00 pm for Trails Community Development District.



Page 7

Secretary/Assistant Secretary Chairman/Vice Chairman

Exhibit A

Exhibit B


DISTRICT OFFICE · 2806 N. FIFTH STREET · UNIT 403 · ST. AUGUSTINE, FLORIDA 32084

(904) 436-6270

Certificate of Liability Insurance Request

Our office is required to have certificates of insurance on file for any vendors/servicers that work

on District property. This certificate must include the following information:

The certificate holder must read as follows:

TRAILS CDD

c/o Rizzetta & Company

2806 N. Fifth Street

Suite 403

St. Augustine, FL. 32084

Also, the section left for additional remarks must read as follows:

TRAILS CDD, its staff, consultants, and supervisors are named as additionally insured for

general liability coverage.

INSURANCE REQUIREMENTS MUST ALSO BE REFLECTED PER CONTRACT SPECIFICATIONS:

(i) Worker’s Compensation Insurance in accordance with the laws of

the State of Florida.

(ii) Commercial General Liability Insurance with limits of $1,000,000

(one million dollars) applicable to bodily injury, sickness, or death in any

one occurrence and $1,000,000 (one million dollars) for loss or damage to

property in any one occurrence.

(iii) Employer’s Liability Coverage with limits of $250,000 (two

hundred fifty thousand dollars).

(iv) Professional Liability Insurance with limits of $1,000,000 (one

million dollars).

Please have all certificates forwarded to Lesley Gallagher, District Manager via email at [email protected] .

Thank you in advance for your assistance. District Management Rizzetta & Company, Inc.

mailto:[email protected]

Exhibit C

ADDENDUM ‘A’ TO MASTER AGREEMENT FOR ADDITIONAL SERVICES BETWEEN TRAILS CDD AND

BRIGHTVIEW LANDSCAPE SERVICES INC.

Re: Maintenance Addendum to reduce monthly Contractual Service amount

The provisions set forth on this page of this addendum ‘A’ shall hereby become an integral part of the contract to which it is attached with the same force and effect as if these changes had been entered

directly on the original contract. Addendum to go into effect October 1, 2021.

Only the provisions of the original contract noted hereon are modified by these provisions and then only to the extent noted. All provisions or portions of provisions in the original contract which are not expressly modified by this addendum shall remain in full force and effect.

CHANGES: Increase Scope to include ponds 1 and 2 for/ FY 21/22 agreement

Date added

Additional Service Cost per Month Cost per Year

10/1/21 Add ponds 1 and 2 to current scope of work $60.00 $720.00

Subtotal $60.00 $720.00

Agreed:

Client BrightView

By: By: ___________________________

Title: Title: General Manager

Date: Date: _ ________________________

Exhibit D

DATES TO REMEMBER

• Next Meeting: February 8, 2022 at 12:00 pm• FY 2020-2021 Audit Completion Deadline: March 31,

2022

• Next Election (Seats 2,5): November 8, 2022

• Series 2007 Bonds Maturity Date: May 1, 2038

8/31/2021

General Fund Cash & Investment Balance: $453,985

Reserve Fund Cash & Investment Balance: $210,773

Total O&M Cash and Investment Balances: $ 664,758

$53,796 Under BudgetGeneral Fund Expense Variance:

FINANCIAL SUMMARY

District Manager’s Report

October 12

2021

T R A I L S

C D D

Updates: We are continuing to work with Vesta and their staff team transition, providing support and background on specific items requested. We are also in the process of having the fiscal year 2021/22 formal agreements provided by counsel executed and obtaining updated COIs for vendors who have agreements with the district.

Exhibit E

Exhibit F

null | www.fitnessproinc.com

Allways Improving LLC dba Fitness Pro1400 Village Square Blvd #3-293Tallahassee, FL 32312(850) [email protected]

Quote

ADDRESS

Winchester Ridge Amenity Center15431 Spotted Stallion Trail, Jacksonville, FL 32234ATTN: John Williams

SHIP TO

Winchester Ridge Amenity Center15431 Spotted Stallion Trail, Jacksonville, FL 32234ATTN: John Williams

QUOTE # DATE

8460 10/05/2021

PLEASE DETACH TOP PORTION AND RETURN WITH YOUR PAYMENT.

DESCRIPTION QTY PRICE TOTAL

True MP 2.5(Paramount)Multi Station 2 Stack 170lbs with 4 Station gym, upper body, leg ext/curl, low pulley, leg press

1 6,995.00 6,995.00T

TRUE TC400 w/ EmergeTRUE TC400 Commercial Treadmill w/ Emerge Console

2 4,290.00 8,580.00T

True UC400 w/ EmergeTrue UC400 Commercial Upright Bike w/ Emerge Console

2 2,490.00 4,980.00T

TRUE XC400 w/ EmergeTRUE XC400 Commercial Elliptical w/ Emerge Console

2 4,790.00 9,580.00T

TRUE Abdominal BenchTRUE Abdominal Bench with two-piece pad with calf support

1 490.00 490.00T

Shipping/Delivery/InstallationShipping/Delivery/Installation

1 2,750.00 2,750.00T

All quotes valid for 30 days. Additional delivery fees may apply - check with your sales rep for details.

** Please note that a 20% restocking fee plus shipping, if applicable, will be charged on all equipment orders canceled after the approval for purchase has been given.**Contact: Bruce Miller 407.461.1506 [email protected]

SUBTOTAL 33,375.00

TAX (0.07) 2,336.25TOTAL $35,711.25

Accepted By Accepted Date

Fitness Pro Lease Options Amount: $35,711.25

Purchase Options 12 Months 24 Months 36 Months 48 Months 60 Months

$1.00 Out $3,359.00 $1,747.35 $1,220.25 $958.13 $801.72

Advance Payments 1 2 2 2 2 Program: Rates

$1.00 Out - At the end of the lease term, lessee may purchase the equipment for $1.00.

Quotes are for financing that is to be used for business purposes, and is calculated using a two (2) payment advance: 1st and Last Payment, which is held as a Security Deposit. There is a $295 Documentation Fee. Quoted payments do not include Taxes, Maintenance, or Insurance. Quotes are subject to credit approval and may change without notice. Quotes are for good credit. Rates and structure may change by weaker credit. Terms for startup companies may structure differently depending on industry and strength of Lessee.

Exhibit G


Operation and Maintenance ExpendituresPresented For Board Approval

September 2021

Approval of Expenditures:

__________________________________

______Chairperson

______Vice Chairperson

______Assistant Secretary

Attached please find the check register listing the Operation and Maintenanceexpenditures paid from September 1, 2021 through September 30, 2021.This does not include expenditures previously approved by the Board.

The total items being presented: $39,458.81

DISTRICT FFICE IVERVIEW LORIDA MAILING ADDRESS · 3434 COLWELL AVENUE, SUITE 200 · TAMPA, FLORIDA 33614

O · R , F

Trails Community Development DistrictPaid Operation & Maintenance Expenditures

September 1, 2021 Through September 30, 2021

Vendor Name Check Number Invoice Number Invoice Description Invoice Amount

Brightview Landscape 2323 7508976 Landscape Maintenance 09/21 $ 5,778.50 Services, Inc.Daily Record & Observer, 2315 21-05812D Legal Advertisment 08/21 $ 137.00 LLCDaily Record & Observer, 2325 21-06464D Legal Advertisment 09/21 $ 133.63 LLCDouglas Pope 2321 DP091421 Board of Supervisors Meeting 09/14/2021 $ 200.00

Egis Insurnace Advisors LLC 2320 14007 General Liability/Prop/POL Insurance FY $ 14,296.00 21/22

Epic Pools & Hardscape 2324 27809 Pool Repair 08/21 $ 1,600.00 Construction Inc.Evelynn Aguilar 2312 Auilar 08/14/21 Refund of rental Deposit 08/21 $ 150.00

Future Horizons, Inc. 2313 69496 Aquatic Weed Control 08/21 $ 852.40

JEA 2021093021-1 715007480 Prescheduled Connection Fee - 6040 $ 2,714.35 Winding Mare Bv

JEA 2021092421-1 715007480.4 Utility Summary 09/21 $ 3,011.96

Lamp Sales Unlimited, Inc 2326 217380 26W Ceiling Fan 08/21 $ 379.20

Latrisia Gregg 2314 Latrisia 08/28/21 Refund of Rental deposit 08/21 $ 150.00

Patricia Acree 2318 PA091421 Board of Supervisors Meeting 09/14/21 $ 200.00


September 1, 2021 Through September 30, 2021

Vendor Name Check Number

2311

Invoice Number

131295601803

Invoice Description

$

Invoice Amount

691.59 Poolsure Monthly Pool Chemicals 09/21

Republic Services #687 2021092421-2 0687-001161425 Monthly Trash Removal 08/21 $ 185.00

Rizzetta & Company, Inc. 2316 INV0000061133 District Management Services 09/21 $ 5,034.17

Rizzetta Technology 2317 INV0000007906 Website & EMail Hosting Services 09/21 $ 100.00 Services, LLCTerence William Douglas 2319 TD091421 Board of Supervisors Meeting 091421 $ 200.00

Vesta Property Services, Inc. 2327 386833 Billage Expenses 06/21 $ 257.19

Vesta Property Services, Inc. 2322 388453 On-Site Operations Manager 09/21 $ 5,655.95

Vesta Property Services, Inc. 2327 389171 Billage expenses 08/21 $ 446.22

Report Total $ 39,458.81


Operation and Maintenance ExpendituresPresented For Board Approval

October 2021

Approval of Expenditures:

__________________________________

______Chairperson

______Vice Chairperson

______Assistant Secretary

Attached please find the check register listing the Operation and Maintenanceexpenditures paid from October 1, 2021 through October 31, 2021. This doesnot include expenditures previously approved by the Board.

The total items being presented: $32,610.69

DISTRICT OFFICE · RIVERVIEW, FLORIDA MAILING ADDRESS · 3434 COLWELL AVENUE, SUITE 200 · TAMPA, FLORIDA 33614


October 1, 2021 Through October 31, 2021


Brightview Landscape 2340 7554785 Landscape Maintenance 10/21 $ 5,778.50 Services, Inc.Comcast 2021101421-1 8495 74 120 15431 Spotted Stallion Trail 10/21 $ 312.57

1695610 10/21Commercial Fitness 2333 F4758445- Dep Treadmills 50% Deposit $ 3,399.00 Products, IncCommercial Fitness 2341 F4758445M Tread mill 2nd Payment 10/21 $ 4,174.00 Products, IncDouglas Pope 2337 DP101221 Board of Supervisors Meeting 10/12/2021 $ 200.00

Future Horizons, Inc. 2330 69909 Aquatic Weed Control 09/21 $ 852.40

Innersync Studio, Ltd dba. 2335 198888 Website Service ADA Compliance 10/21 $ 384.38 Campus SuitePatricia Acree 2334 PA101221 Board of Supervisors Meeting 10/12/21 $ 200.00

Poolsure 2331 131295602489 Monthly Pool Chemicals 10/21 $ 691.59

Rizzetta & Company, Inc. 2328 INV0000061861 District Management Services 10/21 $ 5,034.17

Rizzetta & Company, Inc. 2338 INV0000062030 Assessment Roll Preparation FY 21/22 $ 5,408.00

Rizzetta Technology 2329 INV0000007998 Website & EMail Hosting Services 10/21 $ 100.00 Services, LLCTerence William Douglas 2336 TD101221 Board of Supervisors Meeting 10/12/2021 $ 200.00


October 1, 2021 Through October 31, 2021


Turner Pest Control 2332 7933240 Quarterly Pest Control 10/21 78.75$

Vesta Property Services, Inc. 2339 389850 On-Site Operations Manager 10/21 5,797.33$

Report Total 32,610.69$

STAFF REPORTS

District Counsel

Post Office Box 6526 Tallahassee, Florida 32314 119 South Monroe Street, Suite 300 (32301) 850.222.7500 850.224.8551 fax www.hgslaw.com

October 19, 2021

VIA EMAIL

Lesley Gallagher, District Manager

[email protected]

Terence Douglas, Chairperson

[email protected]

RE: Trails Community Development District (“Client”)

JOINT LETTER BY HOPPING GREEN & SAMS, P.A. AND KUTAK ROCK LLP, ANNOUNCING THE DEPARTURE

OF JONATHAN JOHNSON, KATIE BUCHANAN, MIKE ECKERT, TUCKER MACKIE, WES HABER, LINDSAY

WHELAN, JOE BROWN, SARAH SANDY, ALYSSA WILLSON AND MICHELLE RIGONI TO KUTAK ROCK LLP

Dear Lesley/Terence,

As of November 15, 2021, Jonathan Johnson, Katie Buchanan, Mike Eckert, Tucker Mackie, Wes Haber,

Lindsay Whelan, Joe Brown, Sarah Sandy, Alyssa Willson and Michelle Rigoni (the “Special District Practice Group”)

will be withdrawing as attorneys from Hopping Green & Sams, P.A. (“HGS”) and will be joining Kutak Rock LLP

(“Kutak”). The members of the Special District Practice Group have provided services in connection with HGS’s

representation of the Client on the above referenced matter(s) (the “Client Matters”).

In the coming months, HGS will no longer be providing legal services. Kutak is prepared to continue as the

Client’s legal counsel with respect to the Client Matters; however, it is the Client’s choice as to who should serve

as its legal counsel, and whether the Client Matters and all electronic files and active and closed hardcopy files

(collectively, the “Files”) should be transferred to Kutak.

Please select one of the following alternatives; however, please be advised that as of November 15, 2021,

HGS will no longer be competent to provide legal services to the Client; accordingly, representation by HGS will

cease on November 15, 2021, whether or not the Client makes an election below:

1. ALTERNATIVE #1. The Client asks that the Client Matters be transferred with the Special District

Practice Group to their new firm, Kutak. Please transfer all Files relating to the Client Matters. HGS’s legal

representation of the Client will cease on the date of HGS’s receipt of their written notice. After that date, the

Special District Practice Group and their new firm, Kutak, will be responsible for legal representation of the Client

in the Client Matters. To the extent that HGS is holding any trust funds or other property of the Client, HGS is

further instructed to transfer such funds and/or property to Kutak.

(Please sign if you want Alternative #1; [DATE]

otherwise, do not sign on this line.)

2. ALTERNATIVE #2. If you do not want Alternative #1, please advise us what HGS should do regarding

the Client Matters and all Files relating to the Client Matters by December 1, 2021. HGS’s legal representation of the

Client will cease on November 15, 2021. If HGS does not receive a response by December 1, 2021, that will confirm

HGS’s understanding that all Files are not needed or desired and HGS will shred them.

(Please sign here if you have [DATE]

given instructions under Alternative

#2; otherwise do not sign on this line.)

After you have completed and signed this form, please send a copy via electronic mail to

[email protected] [email protected] [email protected] and [email protected].

Thank you for your consideration and assistance.

HOPPING GREEN & SAMS, P.A.

By: Jonathan Johnson

Its: President

Date: October 19, 2021

Kutak Rock LLP P.O. Box 10230, Tallahassee, Florida 32302

MEMORANDUM

TO: DISTRICT MANAGER

FROM: KUTAK ROCK LLP

RE: WASTEWATER AND STORMWATER NEEDS ANALYSIS

During the 2021 legislative session sections 403.9301 and 403.9302, Florida Statutes, were enacted requiring local governments to perform a 20-year needs analysis of certain wastewater and stormwater services or systems. Subject special districts are required to complete this analysis by June 30, 2022, and every five years thereafter. This memorandum answers basic questions regarding these new statutory provisions and requests that District Managers seek authorization for staff to solicit proposals to complete the required study as appropriate. We expect the services necessary to complete the required analysis to be exempt from competitive solicitation requirements as a planning or study activity below the statutory threshold of $35,000. §§ 287.055, 287.017, Fla. Stat. Thus, as deemed appropriate and in the best interests of the subject district, districts may elect to utilize the services of existing engineering or other professionals currently under contract or may seek additional proposals for completion of the required needs analysis.

Which special districts are required to complete a needs analysis under sections 403.9301 and 403.9302, Florida Statutes?

Special districts providing “wastewater services” or a “stormwater management program or stormwater management system” must complete a needs analysis. 1

What constitutes “wastewater services”?

Wastewater services means providing service to pipelines or conduits, pumping stations, and force mains and associated facilities used for collecting or conducting wastes to an ultimate point for treatment or disposal or to a plant or other works used for the purpose of

1 Counties, municipalities, and special districts located in a “rural area of opportunity” may be exempt from the requirements of sections 403.9301 and 403.9302, Florida Statutes, if compliance would create an undue economic hardship. This includes:

• Northwest Rural Area of Opportunity: Calhoun, Franklin, Gadsden, Gulf, Holmes, Jackson, Liberty, Wakulla, and Washington counties, and the area within the city limits of Freeport and Walton County north of the Choctawhatchee Bay and intercoastal waterway.

• South Central Rural Area of Opportunity: DeSoto, Glades, Hardee, Hendry, Highlands, and Okeechobee counties, and the cities of Pahokee, Belle Glade, and South Bay (Palm Beach County), and Immokalee (Collier County).

• North Central Rural Area of Opportunity: Baker, Bradford, Columbia, Dixie, Gilchrist, Hamilton, Jefferson, Lafayette, Levy, Madison, Putnam, Suwannee, Taylor, and Union counties.

2

treating, stabilizing, or holding wastewater principally from dwellings, business buildings, institutions, and sanitary wastewater or sewage treatment plants.

What constitutes “stormwater management program or stormwater management system”?

“Stormwater management program” means an institutional strategy for stormwater management, including urban, agricultural and other stormwater. “Stormwater Management System” means a system which is designed and constructed or implemented to control discharges which are necessitated by rainfall events, incorporating methods to collect, convey, store, absorb, inhibit, treat, use, or reuse water to prevent or reduce flooding, over-drainage, environmental degradation and water pollution or otherwise affect the quantity and quality of discharges from the system.

What must the needs analysis for these services or systems include?

• A detailed description of associated facilities; • The number of current and projected residents served calculated in 5-year increments; • The current and projected service area; • The current and projected cost of providing services calculated in 5-year increments; • The estimated remaining useful life of each facility or its major components; • The most recent 5-year history of annual contributions to, expenditures from, and

balances of any capital account for maintenance or expansion of any facility or its major components; and

• The district’s plan to fund the maintenance or expansion of any facility or its major components. The plan must include historical and estimated future revenues and expenditures with an evaluation of how the district expects to close any projected funding gap.

When must the needs analysis required be complete? The 20-year needs analysis must be completed by June 30, 2022. What happens to the needs analysis once it is complete?

The complete needs analysis and associated methodology and supporting data must be submitted to the county within which the largest portion of the subject district facilities are located. Each county must them compile all analyses submitted to it (from special districts, municipalities, and the county itself) into a single document that must be filed with the Department of Environmental Protection and Office of Economic and Demographic Research by July 31, 2022 and every five years thereafter. The Office of Economic and Demographic research is required to evaluate the compiled documents for purposes of developing a statewide analysis that will include an analysis of the expenditures necessary to repair, replace, and expand water-related infrastructure.

District Engineer

Amenity and Field Operations Managers

Managers Report 12.14.21

Mark Insel | Amenity Manager | Winchester Ridge

Updates and Projects

• We have had many residents come into the office for access cardsand/or rentals. Positive feedback has been expressed and there ismuch appreciation in regards to having staff onsite and attentive.

• Our Holiday event is 12.18 from 10am until 1pm, we will have aFace Painter, Hot Chocolate and Cookies in the Social Hall forfamilies to attend!

• Onsite projects on the list are still being completed. John isworking hard, and the punch list is shrinking.

• Fitness Center Flooring and Treadmills are a hit, many residentcompliments!

• Implementation of new procedures internally for officeproductivity are working great. Uploading electronic documentsto help residents expedite rentals or access card requisition hasgreatly improved assisting all residents.

• Constant Contact eblasts have begun and we had an open rate of22% for the first and hope for an increase in numbers. Industrystandard is 13%.

• At time of this report Mosquito Nix hadn’t installed lightshowever I’m confident they will look great. Many residents arevery happy to know we are decorating this year!

• Landscaping efforts by Brightview are being completed. Thecrews are working as usual and are on the biweekly mowschedule. They are prioritizing work throughout the communityand are keeping things maintained. They have completed specialjobs that were requested and are tackling issues we report. Johnand I meet with Brian or Zach frequently on property.

• Future Horizons Pond treatments are once a month. Our last report hadn’t been sent at the time of this report. They are doing a good job and the ponds are looking good. We meet with the tech when he is onsite to drive through the community and/or discuss trouble areas.

Current Upcoming Action items

• Awaiting Envera to schedule a site walk through.

• Volleyball sand replacement and Playground mulch

• Gutters for Building

• Playground Structure Painting

• Deck paver repairs

• Furniture repair for pool deck

• Entry sign repair/paint

Should you have any comments or questions feel free to contact me directly

Mark Insel

904-408-7716

Amenity Manager

[email protected]


Trails CDD-Winchester Ridge Field Operations Report

Date of report: December 1st, 2021 Submitted by: John Williams

Pond, Pool Rules, and Pool closed signs • In the process of having these ordered.

Smart controllers: • Got the approval sent in and they are waiting on the final parts for it before coming to install• Depending on how strong the wifi signal is in the pump room, we may need a wifi extender put in to

get the proper signal amount to it to be able to have them send notifications to my phone if anything isoff (It is still functional without wifi set up, it just wont send notifications to my phone).

Deck boxes for chemical storage needed • We are in need of two deck boxes for chemical storage in the pump room. Chemical delivery will skip

leaving dry goods because they do not see the note to leave in the closet and do not see a deck box inthe pump room. This is an issue of space and safety in the storage closet as well.

• Would like a do not exceed limit of $450 to buy two deck boxes.

Pool Repairs: • Having a different contractor come out to do the work upcoming. Previous contractor has backed out

of the job due to overload of work and staffing issues.

• Does the board want the sand in the filters replaced? I was aware that this was being held off on but itis past time to have this done.

Playground Painting: • Option to have the shade structure next to playground painted as well is included and itemized.

Pavers: • Have three bids for this (Remove sales tax from Beyond Pavers, never received revised quote without

tax)

Gutter install: • GW gutters came back out to re bid for what he thought was necessary for gutter placement

JEA meter install to get power to landscape light:

• Have received the electrical permit for this from Beaches Electric, had JEA come inspect for safety, andreached back out to JEA to come do the install of the meter. Just waiting on JEA to come out to install.

Pool chairs repair: • Pricing for the re-strapping and painting of the pool lounge chairs and sitting chairs needing approval.

COMPLETED PROJECTS / No Board action required: • Routine maintenance and janitorial throughout• Routine upkeep of pool• New Treadmill Installations• New GFIs with higher amps to do away with surge protectors (plug equipment directly to GFI)• Boardwalk Repaired• Trash can lids painted• Benches by the park and volleyball court cleaned• Electrical permit received for meter at entrance to get power to entrance landscape light• Ticket with JEA for speed limit signs install, repaint of electrical boxes, repaint of light poles, repaint of

fire hydrants• Ballast replacements in social hall and bathrooms• Power to lights in parking lot, pool deck, and entrance to amenity center.• Board in cabinet to repair where the bottom was melted. Painting of the cabinet with water stains• Fire extinguisher box replacement• Extension of gutter downspout by AC units• New fence caps by entrance

WHAT TO EXPECT IN THE UPCOMING MONTHS: • Pool repairs• Pool acid washing to remove stains• Pressure washing of amenity center building to remove stains, dirt dobber nest remnants, and to

improve looks• Pool leak test (Noticed water loss even with pump leaking water shut off)• Pool coping repairs• Pricing to have the entrance sign repaired

Should you have any comments or questions feel free to contact me directly.

Landscape Manager

Quality Site AssessmentPrepared for:

Trails Community Development D

Tue Nov 30 2021

/ 2 6

General Information

Customer Focus Areas

All focal areas and pond banks

QUALITY SITE ASSESSMENTTrails Community Development D

DATE:

NEXT INSPECTION DATE:

CLIENT ATTENDEES:

BRIGHTVIEW ATTENDEES:

Tuesday, Nov 30, 2021

Monday, Nov 21, 2022

Lesley Gallagher, Carol Brown

Brian Mercer

/ 3 6

Maintenance Items


Clean up dead leaves andspent flower blooms on

lilies behind both signs andentrance island.

All pond turf areas aregoing dormant. I did see

a lot of trash around the watersedge on a few ponds alongChuckwagon. Crew will reviewponds weekly.

Carryover item. Fertilize allloropetalum to keep

healthy and colorful.

St augustine turf areas arealmost dormant and will

be serviced on a bi weeklybasis. Some turf weeds presentalong road side.

1 2

3 4

1

2

3

4

/ 4 6

Maintenance Items


Fall flowers have beeninstalled and look colorful

and healthy. Crew will deadhead spent flower blooms andremove weeds weekly.

There\'s a lot of antmounds on the entrance

island and along the main roadway. Crew will treat nextservice.

Paver border has beenrepaired.

During the winter months,the crew will be cutting

back all ornamental grasses.

5 6

7 8

5

6

7

8

/ 5 6

Maintenance Items


During the winter months,the crew will limb up trees

around clubhouse parking.

9

9

/ 6 6

Recommendations for Property Enhancements


Fresh sand needs to beinstalled at the volleyball

court. Will provide a proposalfor approval.

1

1

District Manager

Rizzetta & Company Management Report, December

2021 (Under Separate Cover)

of 3

CONSENT TO ASSIGNMENT OF THE CONTRACT FOR TECHNOOGY SERVICES BY

AND BETWEEN TRAILS COMMUNITY DISTRICT AND RIZZETTA TECHNOLOGY SERVICES, LLC TO

RIZZETTA & COMPANY

THIS ASSIGNMENT AND AMENDMENT (“Assignment”) is made and entered into this 14th day of December, 2021 by and between, Rizzetta Technology Services, LLC. whose mailing address is 3434 Colwell Ave., Suite 200, Tampa, FL, 33614 (“Assignor”); and Rizzetta & Company, a Florida Corporation, whose mailing address is 3434 Colwell Ave, Suite 200, Tampa FL 33614 (“Assignee”); and Alta Lakes Community Development District, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, located in Duval County, Florida, whose address is 3434 Colwell Ave., Suite 200, Tampa, FL, 33614 (the “District”).

RECITALS

WHEREAS, Assignor and the District previously entered into that certain Technology Services contract, dated September 10, 2019, respectively, (the “Agreement”); and

WHEREAS, on January 1, 2022, Assignee will consolidate multiple legal entities with common and exclusive ownership under the single organization (Assignee) and Assignor is one such entity resulting in Assignor being assimilated into Assignee, and such assignment requires written approval from the District to be effective; and

WHEREAS, Assignor and the District hereby recognize and agree that the Assignor’s rights and obligations under the Agreement could be assigned to a third party pursuant to Section XX of the Agreement; and

WHEREAS, Assignor desires to assign all of its rights and obligations under the Agreement, as amended by this instrument, to Assignee, Assignee desires to accept such assignment, and the District desires to express that it agrees with and has no objection to such assignment; and

NOW THEREFORE, based upon good and valuable consideration and the mutual covenants of the parties, the receipt of which and sufficiency of which are hereby acknowledged, the District, Assignee, and Assignor agree as follows:

1. INCORPORATION OF RECITALS. The Recitals stated above are true and correct andare incorporated herein as a material part of this Assignment.

2. DISTRICT CONSENT TO ASSIGNMENT OF THE AGREEMENT. The District consentsto Assignor’s assignment of the Agreement to Assignee.

of 3

3. ASSIGNEE’S ACCEPTANCE OF LIABILITY. Assignee agrees to assume any and all debts, obligations and liabilities of Assignor present and future, arising out of or related to the Agreement.

4. NOTICES. Upon this Assignment, notices pursuant to the Agreement shall be in

writing and shall be delivered to the Assignee as follows: A. If to the District: Trails CDD 3434 Colwell Ave, Suite 200

Tampa, Florida 33614 Attn: District Manager

With a copy to: Kutak Rock LLP PO Box 10230 Tallahassee, FL 32302

Attn: District Counsel

B. If to Assignee: Rizzetta & Company, Inc. 3434 Colwell Ave, Suite 200

Tampa, Florida 33614 Attn: CDD Legal

5. COUNTERPARTS. This Assignment may be executed in any number of

counterparts, each of which when executed and delivered shall be an original; however, all such counterparts together shall constitute but one and the same instrument. Signature and acknowledgment pages, if any, may be detached from the counterparts and attached to a single copy of this document to physically form one document.

[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]

of 3

IN WITNESS WHEREOF, the parties have executed this Assignment effective as of the date set forth above. Trails Community Development District

By:__________________________ Print Name:___________________ Its: Chairman or Vice Chairman Assignor: Rizzetta Technology Services, LLC By:__________________________ Print Name: William J. Rizzetta Its: President Assignee: Rizzetta & Company, Inc. By:__________________________ Print Name: William J. Rizzetta Its: President

Rizzetta Amenity Services

Rizzetta Consolidation

Historically the services provided by Rizzetta have been provided by three legal entities: Rizzetta & Company, Rizzetta Amenity Services (RASI) and Rizzetta Technology Services (RTS). Each entity authored and administered its own contracts as well as individually maintained staff. In an effort to unify our service offerings and capitalize on the efficiencies gained with size, all three entities will consolidate under “Rizzetta & Company” (Rizzetta) effective January 1st, 2022. Below are answers to a few frequently asked questions regarding this change:

Q: Why is this change being made?

A: In our continued effort to streamline internal processes, reduce unnecessary paperwork, unify services provided to our communities, and promote overall better services for our clients, “RASI” and “RTS” will officially be integrated into Rizzetta & Company as of January 1st, 2022.

Q: What will “RASI” be known as after this date?

A: “RASI” will be “Rizzetta & Company” with its management chain residing in the Community Services Division.

Q: How will this change affect our communities?

A: There will be no changes to the services provided. Some communities may receive bills with both “RASI” and Rizzetta & Company as we make this transition. However, this impact will be minimal and temporary.

Q: How will our communities notice the change?

A: Communities receiving invoices from RASI, RTS and Rizzetta & Company will see fewer invoices. Historical RASI invoices for on-site staff will continue to be received at the same intervals (every other week) but will come from “Rizzetta & Company”. Communities that have been receiving invoices from RTS will see that invoice being included in the “Rizzetta & Company” invoiced received monthly.

Q: How will current team members of “RASI” be impacted by this change?

A: There will be no impact to employees of “RASI”. Payroll processing, labor, and leadership will remain the same through this process. Their checks will originate from Rizzetta & Company.

BUSINESS ITEMS

4869-4853-2228.2

RESOLUTION 2022-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE TRAILS COMMUNITY DEVELOPMENT DISTRICT ADOPTING PROMPT PAYMENT POLICIES AND PROCEDURES PURSUANT TO CHAPTER 218, FLORIDA STATUTES; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Trails Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Duval County, Florida; and

WHEREAS, Chapter 218, Florida Statutes, requires timely payment to vendors and contractors providing certain goods and/or services to the District; and

WHEREAS, the Board of Supervisors of the District (“Board”) accordingly finds that it is in the best interest of the District to establish by resolution Prompt Payment Policies and Procedures as may be amended or updated from time to time for immediate use and application.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE TRAILS COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The Prompt Payment Policies and Procedures attached hereto as Exhibit A are hereby adopted pursuant to this Resolution as necessary for the conduct of District business. The Prompt Payment Policies and Procedures shall remain in full force and effect until such time as the Board may amend or replace them; provided, however, that as the provisions of Chapter 218, Florida Statutes, are amended from time to time, the attached Prompt Payment Policies and Procedures shall automatically be amended to incorporate the new requirements of law without any further action by the Board. The Prompt Payment Policies and Procedures hereby adopted supplant and replace any previously adopted Prompt Payment Policies and Procedures.

SECTION 2. If any provision of this Resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 3. This Resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.

PASSED AND ADOPTED this 14th day of December, 2021.

ATTEST: TRAILS COMMUNITY DEVELOPMENT DISTRICT

_________________________________ ____________________________________ Secretary/Assistant Secretary Chairperson, Board of Supervisors

Exhibit A: Prompt Payment Policies and Procedures

4869-4853-2228.2

EXHIBIT A


Prompt Payment Policies and Procedures In Accordance with the Local Government Prompt Payment Act

Chapter 218, Part VII, Florida Statutes

December 14, 2021

4869-4853-2228.2


Prompt Payment Policies and Procedures

Table of Contents I. Purpose ................................................................................................................................................. 1 II. Scope .................................................................................................................................................... 1 III. Definitions ............................................................................................................................................ 1

A. Agent .................................................................................................................................. 1 B. Construction Services .......................................................................................................... 1 C. Contractor or Provider of Construction Services ................................................................ 1 D. Date Stamped ...................................................................................................................... 1 E. Improper Invoice ................................................................................................................. 2 F. Improper Payment Request ................................................................................................. 2 G. Non-Construction Goods and Services.................................................................................. 2 H. Proper Invoice ..................................................................................................................... 2 I. Proper Payment Request .................................................................................................... 2 J. Provider ................................................................................................................................ 2 K. Purchase .............................................................................................................................. 2 L. Vendor ................................................................................................................................. 2

IV. Proper Invoice/Payment Request Requirements ................................................................................ 3

A. General ................................................................................................................................ 3 B. Sales Tax .............................................................................................................................. 3 C. Federal Identification and Social Security Numbers ............................................................ 3 D. Proper Invoice for Non-Construction Goods and Services .................................................. 3 E. Proper Payment Request Requirements for Construction Services ..................................... 4

V. Submission of Invoices and Payment Requests ................................................................................... 4 VI. Calculation of Payment Due Date ......................................................................................................... 5

A. Non-Construction Goods and Services Invoices .................................................................. 5 B. Payment Requests for Construction Services ..................................................................... 6

VII. Resolution of Disputes ......................................................................................................................... 7

A. Dispute Between the District and a Provider ...................................................................... 7 B. Dispute Resolution Procedures ............................................................................................ 7

VIII. Purchases Involving Federal Funds or Bond Funds ................................................................................ 8

IX. Requirements for Construction Services Contracts – Project Completion; Retainage ......................... 8 X. Late Payment Interest Charges ............................................................................................................ 9

A. Related to Non-Construction Goods and Services .............................................................. 9 B. Related to Construction Services ....................................................................................... 9 C. Report of Interest ................................................................................................................ 9

4869-4853-2228.2

I. Purpose In accordance with the Local Government Prompt Payment Act (Chapter 218, Part VII, Florida Statutes) (“PPA”), the purpose of the Trails Community Development District (“District”) Prompt Payment Policies and Procedures (“Policies & Procedures”) is to provide a specific policy to ensure timely payment to Vendors and Contractors (both hereinafter defined) providing goods and/or services to the District and ensure the timely receipt by the District of goods and/or services contemplated at the time of contracting. Please note that the PPA, like any statute or law, may be amended from time to time by legislative action. These Policies & Procedures are based on the statutory requirements as of the date identified on the cover page of this document. By this reference, as applicable statutory provisions subsequently change, these Policies & Procedures shall automatically be amended to incorporate the new requirements of law. These Policies & Procedures are adopted by the District to provide guidance in contracting matters. Failure by the District to comply with these Policies & Procedures shall not expand the rights or remedies of any Provider (hereinafter defined) against the District under the PPA. Nothing contained herein shall be interpreted as more restrictive on the District than what is provided for in the PPA.

II. Scope

These Policies & Procedures apply to all operations of the District, including Construction Services and Non-Construction Goods and Services, as applicable.

III. Definitions

A. Agent

The District-contracted architect, District-contracted engineer, District Manager, or other person, acting on behalf of the District, which is required by law or contract to review invoices or payment requests from Providers (hereinafter defined). Such individuals/entities must be identified in accordance with §218.735 (1), Fla. Stat., and further identified in the relevant agreement between the District and the Provider.

B. Construction Services

All labor, services, and materials provided in connection with the construction, alteration, repair, demolition, reconstruction, or other improvement to real property that require a license under parts I and II of Chapter 489, Fla. Stat.

C. Contractor or Provider of Construction Services

The entity or individual that provides Construction Services through direct contract with the District.

D. Date Stamped

Each original and revised invoice or payment request received by the District shall be marked electronically or manually, by use of a date stamp or other method,

http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0200-0299/0218/Sections/0218.735.html

4869-4853-2228.2

which date marking clearly indicates the date such invoice or payment request is first delivered to the District through its Agent. In the event that the Agent receives an invoice or payment request, but fails to timely or physically mark on the document the date received, “Date Stamped” shall mean the date of actual receipt by the Agent.

E. Improper Invoice

An invoice that does not conform to the requirements of a Proper Invoice.

F. Improper Payment Request A request for payment for Construction Services that does not conform to the requirements of a Proper Payment Request.

G. Non-Construction Goods and Services All labor, services, goods and materials provided in connection with anything other than construction, alteration, repair, demolition, reconstruction, or other improvements to real property.

H. Proper Invoice An invoice that conforms to all statutory requirements, all requirements of these Policies and Procedures not expressly waived by the District and any additional requirements included in the agreement for goods and/or services for which the invoice is submitted not expressly waived by the District.

I. Proper Payment Request

A request for payment for Construction Services which conforms to all statutory requirements, all requirements of these Policies & Procedures not expressly waived by the District and any additional requirements included in the Construction Services agreement for which the Payment Request is submitted not expressly waived by the District.

J. Provider

Includes any Vendor, Contractor or Provider of Construction Services, as defined herein.

K. Purchase

The purchase of goods, materials, services, or Construction Services; the purchase or lease of personal property; or the lease of real property by the District.

L. Vendor

Any person or entity that sells goods or services, sells or leases personal property, or leases real property directly to the District, not including Construction Services.

4869-4853-2228.2

IV. Proper Invoice/Payment Request Requirements A. General

Prior to Provider receiving payment from the District, Non-Construction Goods and Services and Construction Services, as applicable, shall be received and performed in accordance with contractual or other specifications or requirements to the satisfaction of the District. Provision or delivery of Non-Construction Goods and Services to the District does not constitute acceptance for the purpose of payment. Final acceptance and authorization of payment shall be made only after delivery and inspection by the Agent and the Agent’s confirmation that the Non-Construction Goods and Services or Construction Services meet contract specifications and conditions. Should the Non-Construction Goods and Services or Construction Services differ in any respect from the specifications, payment may be withheld until such time as the Provider takes necessary corrective action. Certain limited exceptions which require payment in advance are permitted when authorized by the District Board of Supervisors (“Board”) or when provided for in the applicable agreement.

B. Sales Tax

Providers should not include sales tax on any invoice or payment request. The District’s current tax-exempt number is _________________. A copy of the tax-exempt form will be supplied to Providers upon request.

C. Federal Identification and Social Security Numbers

Providers are paid using either a Federal Identification Number or Social Security Number. To receive payment, Providers should supply the District with the correct number as well as a proper Internal Revenue Service W-9 Form. The District Manager shall treat information provided in accordance with Florida law.

Providers should notify the District when changes in data occur: [email protected].

D. Proper Invoice for Non-Construction Goods and Services

All Non-Construction Goods and Services invoiced must be supplied or performed in accordance with the applicable purchase order (including any bid/proposal provided, if applicable) or agreement and such Non-Construction Goods and Services quantity and quality must be equal to or better than what is required by such terms. Unless otherwise specified in the applicable agreement, invoices should contain all of the following minimum information in order to be considered a Proper Invoice: 1. Name of Vendor 2. Remittance address 3. Invoice Date


4869-4853-2228.2

4. Invoice number 5. The “Bill To” party must be the District or the Board, or other entity approved

in writing by the Board of the District Manager 6. Project name (if applicable) 7. In addition to the information required in Section IV.D.1-6 above, invoices

involving the purchase of goods should also contain: a. A complete item description b. Quantity purchased c. Unit price(s) d. Total price (for each item) e. Total amount of invoice (all items) f. The location and date(s) of delivery of the goods to the District

8. In addition to the information required in Section IV.D.1-6 above, invoices involving the purchase of services should also contain:

a. Itemized description of services performed b. The location and date of delivery of the services to the District c. Billing method for services performed (i.e., approved hourly rates,

percentage of completion, cost plus fixed fee, direct/actual costs, etc.) d. Itemization of other direct, reimbursable costs (including description

and amount) e. Copies of invoices for other direct, reimbursable costs (other than

incidental costs such as copying) and one (1) of the following: i. Copy of both sides of a cancelled check evidencing payment for

costs submitted for reimbursement ii. Paid receipt

iii. Waiver/lien release from subcontractor (if applicable) 9. Any applicable discounts 10. Any other information or documentation, which may be required or specified

under the terms of the purchase order or agreement

E. Proper Payment Request Requirements for Construction Services Payment Requests must conform to all requirements of Section IV, A-D above, unless otherwise specified in the terms of the applicable agreement or purchase order between the District and the Provider.

V. Submission of Invoices and Payment Requests

The Provider shall submit all Invoices and Payment Requests for both Construction Services and Non-Construction Goods and Services to the District’s Agent as provided in the purchase order or agreement, as applicable, and to the District Manager as follows:

Submit the invoice and/or payment request, with required additional material and in conformance with these Policies and Procedures, by mail, by hand delivery, or via email (Note: email is the preferred method for receipt of Non-Construction Goods and Services invoices).

4869-4853-2228.2

1. Mailing and Drop Off Address Trails Community Development District c/o Rizzetta & Company, Inc. 3434 Colwell Avenue, Suite 200 Tampa, Florida 33614 Attn: District Manager

2. Email Address [email protected] VI. Calculation of Payment Due Date A. Non-Construction Goods and Services Invoices 1. Receipt of Proper Invoice

Payment is due from the District forty-five (45) days from the date on which a Proper Invoice is Date Stamped.

2. Receipt of Improper Invoice

If an Improper Invoice is received, a required invoice is not received, or invoicing of a request for payment is not required, the time when payment is due from the District is forty-five (45) days from the latest date of the following:

a. On which delivery of personal property is fully accepted by the District;

b. On which services are completed and accepted by the District; c. On which the contracted rental period begins (if applicable); or d. On which the District and the Vendor agree in a written agreement

that provides payment due dates.

3. Rejection of an Improper Invoice The District may reject an Improper Invoice. Within ten (10) days of receipt of the Improper Invoice by the District, the Vendor must be notified that the invoice is improper and be given an opportunity to correct the deficient or missing information, remedy the faulty work, replace the defective goods, or take other necessary, remedial action.

The District’s rejection of an Improper Invoice must:

a. Be provided in writing; b. Specify any and all known deficiencies; and c. State actions necessary to correct the Improper Invoice.

If the Vendor submits a corrected invoice, which corrects the deficiencies specified in the District’s written rejection, the District must pay the

http://www.rizzetta.com/



4869-4853-2228.2

corrected invoice within the later of: (a) ten (10) business days after date the corrected invoice is Date Stamped; or (b) forty-five (45) days after the date the Improper Invoice was Date Stamped. If the Vendor submits an invoice in response to the District’s written rejection which fails to correct the deficiencies specified or continues to be an Improper Invoice, the District must reject that invoice as stated herein.

4. Payment of Undisputed Portion of Invoice If the District disputes a portion of an invoice, the undisputed portion shall be paid in a timely manner and in accordance with the due dates for payment as specified in these Policies & Procedures.

B. Payment Requests for Construction Services

1. Receipt of Proper Payment Request

The time at which payment is due for Construction Services from the District is as follows:

a. If an Agent must approve the payment request before it is

submitted to the District Manager, payment (whether full or partial) is due twenty-five (25) business days after the payment request is Date Stamped. The Provider may send the District an overdue notice. If the payment request is not rejected within four (4) business days after Date Stamp of the overdue notice, the payment request shall be deemed accepted, except for any portion of the payment request that is fraudulent, misleading or is the subject of dispute.

The agreement between the District and the Provider shall identify the Agent to which the Provider shall submit its payment request, or shall be provided by the District through a separate written notice no later than ten (10) days after contract award or notice to proceed, whichever is later. Provider’s submission of a payment request to the Agent shall be Date Stamped, which shall commence the time periods for payment or rejection of a payment request or invoice as provided in this section.

b. If, pursuant to contract, an Agent is not required to approve the

payment request submitted to the District, payment is due twenty (20) business days after the payment request is Date Stamped unless such payment request includes fraudulent or misleading information or is the subject of dispute.

4869-4853-2228.2

2. Receipt and Rejection of Improper Payment Request a. If an Improper Payment Request is received, the District must reject

the Improper Payment Request within twenty (20) business days after the date on which the payment request is Date Stamped.

b. The District’s rejection of the Improper Payment Request must:

i. Be provided in writing; ii. Specify any and all known deficiencies; and iii. State actions necessary to correct the Improper Invoice.

c. If a Provider submits a payment request which corrects the

deficiency specified in the District’s written rejection, the District must pay or reject the corrected submission no later than ten (10) business days after the date the corrected payment request is Date Stamped.

3. Payment of Undisputed Portion of Payment Request

If the District disputes a portion of a payment request, the undisputed portion shall be paid in a timely manner and in accordance with the due dates for payment as specified in this section.

VII. Resolution of Disputes

If a dispute arises between a Provider and the District concerning payment of an invoice or payment request, the dispute shall be resolved as set forth in §218.735, Fla. Stat., for Construction Services, and §218.76, Fla. Stat. for Non-Construction Goods and Services. A. Dispute between the District and a Provider

If a dispute between the District and a Provider cannot be resolved following resubmission of a payment request by the Provider, the dispute must be resolved in accordance with the dispute resolution procedure prescribed in the construction contract, if any. In the absence of a prescribed procedure in the contract, the dispute must be resolved by the procedures specified below.

B. Dispute Resolution Procedures

1. If an Improper Payment Request or Improper Invoice is submitted, and the

Provider refuses or fails to submit a revised payment request or invoice as contemplated by the PPA and these Policies and Procedures, the Provider shall, not later than thirty (30) days after the date on which the last payment request or invoice was Date Stamped, submit a written statement via certified mail to the Agent, copying the District Manager, specifying the basis upon which the Provider contends the last submitted payment request or invoice was proper.


4869-4853-2228.2

2. Within forty-five (45) days of receipt by the Agent and District Manager of

the disputed, last-submitted payment request or invoice, the Agent and/or District Manager shall commence investigation of the dispute and render a final decision on the matter no later than sixty (60) days after the date on which the last-submitted payment request or invoice is Date Stamped.

3. With regard to contracts executed on or after July 1, 2021, if the District

does not commence the dispute resolution procedure within the time provided herein, a Provider may give written notice via certified mail to the Agent, copying the District Manager, of the District’s failure to timely commence its dispute resolution procedure. If the District fails to commence the dispute resolution procedure within 4 business days after receipt of such notice, any amounts resolved in the Provider’s favor shall bear mandatory interest, as set forth in section 218.735(9), Florida Statutes, from the date on which the payment request or invoice containing the disputed amounts was Date Stamped. If the dispute resolution procedure is not commenced within 4 business days after receipt of the notice, the objection to the payment request or invoice shall be deemed waived. The waiver of an objection pursuant to this paragraph does not relieve a Provider of its contractual obligations.

4. Absent a written agreement to the contrary, if the Provider refuses or fails

to provide the written statement required above, the Agent and/or District Manager is not required to contact the Provider in the investigation. In addition, and absent a written agreement to the contrary, if such written statement is not provided, the District may immediately contract with third parties to provide the goods and services subject to the dispute and deduct the costs of such third party purchases from amounts owed to the Provider.

5. The Board shall approve any decision of the District Manager to contract

with a third party which would result in: 1) an expenditure above what is budgeted for the Construction Services or Non-Construction Services; or 2) an expenditure which exceeds the original contract amount for the Construction Services or Non-Construction Services by more than ten percent (10%) or Ten Thousand Dollars ($10,000).

6. A written explanation of the final decision shall be sent to the Provider, via

certified mail, within five (5) business days from the date on which such final decision is made. A copy of the written explanation of the final decision shall be provided to the Chairperson of the Board simultaneously with the certified mailing to the Provider.


4869-4853-2228.2

7. If a Provider does not accept in writing the final decision within five (5) days after receipt by the Provider, the District may immediately contract with third parties to provide the goods and services subject to the dispute and deduct the costs of such third party purchases from amounts owed to the Provider. If the costs of the third party purchases exceed the amount the District owes to the Provider, the District may seek to recover such excess from the Provider in a court of law or as otherwise provided in an agreement between the District and the Provider. Nothing contained herein shall limit or affect the District’s ability to enforce all of its legal and contractual rights and remedies against the Provider.

VIII. Purchases Involving Federal Funds or Bond Funds

When the District intends to pay for a purchase with federal funds or bond funds, the District shall make such purchases only upon reasonable assurances that federal funds or bond funds sufficient to cover the cost will be received. When payment is contingent upon the receipt of bond funds, federal funds or federal approval, the public procurement documents and any agreement with a Provider shall clearly state such contingency. (§218.77, Fla. Stat.).

IX. Requirements for Construction Services Contracts – Project Completion; Retainage

The District intends to follow the PPA requirements for construction project completion and retainage, including, but not limited to, §218.735 (7) and (8), Fla. Stat.

X. Late Payment Interest Charges

Failure on the part of the District to make timely payments may result in District responsibility for late payment interest charges. No agreement between the District and a Provider may prohibit the collection of late payment interest charges allowable under the PPA as mandatory interest. (§218.75, Fla. Stat.).

A. Related to Non-Construction Goods and Services

All payments due from the District, and not made within the time specified within this policy, will bear interest, from thirty (30) days after the due date, at the rate of one percent (1%) per month on the unpaid balance. The Vendor must submit a Proper Invoice to the District for any interest accrued in order to receive the interest payment. (§218.735 (9), Fla. Stat.).

An overdue period of less than one (1) month is considered as one (1) month in computing interest. Unpaid interest is compounded monthly. The term one (1) month means a period beginning on any day of a month and ending on the same day of the following month.



4869-4853-2228.2

B. Related to Construction Services

All payments for Construction Services that are not made within the time periods specified within the applicable statute, shall bear interest from thirty (30) days after the due date, at the rate of one percent (1%) per month for contracts executed on or before June 30, 2021, and at the rate of two percent (2%) per month for contracts executed on or after July 1, 2021, or the rate specified by agreement, whichever is greater. §218.735(9), Fla. Stat. The Provider must submit a Proper Payment Request to the District for any interest accrued in order to receive the interest payment. An overdue period of less than one (1) month is considered as one (1) month in computing interest. (§218.74 (4), Fla. Stat.).

Unpaid interest is compounded monthly. The term one (1) month means a period beginning on any day of a month and ending on the same day of the following month.

C. Report of Interest

If the total amount of interest paid during the preceding fiscal year exceeds $250, the District Manager is required to submit a report to the Board during December of each year, stating the number of interest payments made and the total amount of such payments. (§218.78, Fla. Stat.).


Tab 10

November 12, 2021

Lesley Gallagher, District Manager


c/o Rizzetta & Company, Inc.

2806 N. 5th St., Unit 403

St. Augustine, FL 32084

Dear Ms. Gallagher:

Dunn & Associates, Inc. is pleased to offer this proposal for engineering services related to

preparation of the Annual Report for the Trails Community Development District. Being

familiar with the project, we offer the following scope of work and related fees.

1. We will visit the project to inspect the District improvements and the stormwater system. We

will prepare a report noting items that need repair.

2. We will respond to any questions regarding the report.

Hourly, Upset Limit: $3,000.00 *

Hourly Rates

Principal $200.00

Senior Engineer (P.E.) $170.00

Engineer (P.E.) $130.00

Engineer (E.I.) and Senior Designer $110.00

Senior CADD Technician $95.00

CADD Technician $80.00

Senior Construction Inspector $110.00

Construction Inspector $90.00

Administrative Support $55.00

Dunn & Associates, Inc. CIVIL ENGINEERS / LAND PLANNERS

8647 Baypine Road, Suite 200 Jacksonville, Florida 32256 Phone: (904) 363-8916 Fax: (904) 363-8917

Re: Engineering Proposal for

Trails CDD

Annual Report

Job Number 0906-252-10

Lesley Gallagher, District Manager 11/12/21

Trails Community Development District Page 2

NOTE: * Our fee for the above tasks will be billed at our standard hourly rates. In the event that

unknown/unforeseen issues come up or are requested during our work, these amounts may be

exceeded, however we will not exceed these amounts without your prior written approval.

Payment is due within 30 days of invoice. Late payments will be subject to a monthly 1.5%

surcharge. Payment is for completed work and is not contingent on approvals. We can begin on

this project immediately and have the necessary manpower to complete work very quickly. If

this proposal meets your approval, please return a signed copy for our files. Should you have

any questions please call us.

Sincerely,

DUNN & ASSOCIATES, INC.

Vincent J. Dunn, P.E.

President

________________________

Accepted By

________________________

Company

________________________

Date

VJD/rto

Tab 11

Tax - Exempt Bond Services

LLS Tax Solutions Inc. 2172 W. Nine Mile Rd. #352 Pensacola, FL 32534 Telephone: 850-754-0311 Email: [email protected]

November 8, 2021

Trails Community Development District c/o Rizzetta & Company, Inc. 3434 Colwell Avenue, Suite 200 Tampa, Florida 33614 Thank you for choosing LLS Tax Solutions Inc. (“LLS Tax”) to provide arbitrage services to Trails Community Development District (“Client”) for the following bond issue. This Engagement Letter describes the scope of the LLS Tax services, the respective responsibilities of LLS Tax and Client relating to this engagement and the fees LLS Tax expects to charge.

• $10,935,000 Trails Community Development District (City of Jacksonville, Florida) Special Assessment Bonds, Series 2007 SCOPE OF SERVICES

The procedures that we will perform are as follows:

• Assist in calculation of the bond yield, unless previously computed and provided to us.

• Assist in determination of the amount, if any, of required rebate to the federal government.

• Issuance of a report presenting the cumulative results since the issue date of the issue of bonds.

• Preparation of necessary reports and Internal Revenue Service (“IRS”) forms to accompany any required payment to the federal government.

As a part of our engagement, we will read certain documents associated with each issue of bonds for which services are being rendered. We will determine gross proceeds of each issue of bonds based on the information provided in such bond documents. You will have sole responsibility for determining any other amounts not discussed in those documents that may constitute gross proceeds of each series of bonds for the purposes of the arbitrage requirements.

TAX POSITIONS AND REPORTABLE TRANSACTIONS

Because the tax law is not always clear, we will use our professional judgment in resolving questions affecting the arbitrage calculations. Unless you instruct us otherwise, we will take the reporting position most favorable to you whenever reasonable. Any of your bond issues may be selected for review by the IRS, which may not agree with our positions. Any proposed adjustments are subject to

certain rights of appeal. Because of the lack of clarity in the law, we cannot provide assurances that the positions asserted by the IRS may not ultimately be sustained, which could result in the assessment of potential penalties. You have the ultimate responsibility for your compliance with the arbitrage laws; therefore, you should review the calculations carefully.

The IRS and some states have promulgated “tax shelter” rules that require taxpayers to disclose their participation in “reportable transactions” by attaching a disclosure form to their federal and/or state income tax returns and, when necessary, by filing a copy with the Internal Revenue Service and/or the applicable state agency. These rules impose significant requirements to disclose transactions and such disclosures may encompass many transactions entered into in the normal course of business. Failure to make such disclosures will result in substantial penalties. In addition, an excise tax is imposed on exempt organizations (including state and local governments) that are a party to prohibited tax shelter transactions (which are defined using the reportable transaction rules). Client is responsible for ensuring that it has properly disclosed all “reportable transactions” and, where applicable, complied with the excise tax provision. The LLS Tax services that are the subject of this Engagement Letter do not include any undertaking by LLS Tax to identify any reportable transactions that have not been the subject of a prior consultation between LLS Tax and Client. Such services, if desired by Client, will be the subject of a separate engagement letter. LLS Tax may also be required to report to the IRS or certain state tax authorities certain tax services or transactions as well as Client’s participation therein. The determination of whether, when and to what extent LLS Tax complies with its federal or state “tax shelter” reporting requirements will be made exclusively by LLS Tax. LLS Tax will not be liable for any penalties resulting from Client’s failure to accurately and timely file any required disclosure or pay any related excise tax nor will LLS Tax be held responsible for any consequences of its own compliance with its reporting obligations. Please note that any disclosure required by or made pursuant to the tax shelter rules is separate and distinct from any other disclosure that Client might be required to or choose to make with its tax returns (e.g., disclosure on federal Form 8275 or similar state disclosure).

PROFESSIONAL FEES AND EXPENSES

Our professional fees for services listed above for the three annual bond years ending January 23, 2023, January 23, 2024, and January 23, 2025, is $1,500, which is $500 each year. We will bill you upon completion of our services. Our invoices are payable upon receipt. Additionally, you may request additional consulting services from us upon occasion; we will bill you for these consulting services at a beforehand agreed upon rate.

Unanticipated factors that could increase our fees beyond the estimate given above include the following (without limitation). Should any of these factors arise we will alert you before additional fees are incurred.

• Investment data provided by you is not in good order or is unusually voluminous.

• Proceeds of bonds have been commingled with amounts not considered gross proceeds of the bonds (if that circumstance has not previously been communicated to us).

• A review or other inquiry by the IRS with respect to an issue of bonds.

The Client (District) has the option to terminate this Agreement within ninety days of providing notice to LLS Tax Solutions Inc. of its intent.

ACCEPTANCE

You understand that the arbitrage services, report and IRS forms described above are solely to assist you in meeting your requirements for federal income tax compliance purposes. This Engagement Letter constitutes the entire agreement between Client and LLS Tax with respect to this engagement, supersedes all other oral and written representations, understandings or agreements relating to this engagement, and may not be amended except by the mutual written agreement of the Client and LLS Tax.

Please indicate your acceptance of this agreement by signing in the space provided below and returning a copy of this Engagement Letter to us. Thank you again for this opportunity to work with you.

Very truly yours, AGREED AND ACCEPTED: LLS Tax Solutions Inc. Trails Community Development District

By:

By: Linda L. Scott Print Name

Linda L. Scott, CPA Title

Date:

Tab 12

Tab 13

Proposal for Extra Work at


December 01, 2021

Page 1 of 2

Jacksonville, FL 32234

Orlando, FL 32819

c/o Rizzetta & Co 8529 S Park Cir Ste 330

15431 Spotted Stallion Trail Trails Community Development District

Lesley Gallagher

Billing Address

To

ContactTrails Community Development D

Project Description

Project Name

Property Address

Property Name

Trails: Volley Ball Court

Install New Sand For Volleyball Court

Scope of Work

Material/DescriptionUoM/SizeQTY

Play Sand - InstalledYARD15.00

Dispatch of Crew and Delivery of materialHOUR3.00

Service Line

346100459JOB#

SO# 7688892

130

For internal use only

$3,706.66Total Price

THIS IS NOT AN INVOICE

11530 Davis Creek Court, Jacksonville, FL 32256 ph. (904) 292-0716 fax (904) 292-1014

This proposal is valid for 60 days unless otherwise approved by BrightView Landscape Services, Inc.

December 01, 2021

Page 2 of 2

Tab 14

Proposal for Extra Work at


November 08, 2021

Page 1 of 2

Jacksonville, FL 32234

Orlando, FL 32819

c/o Rizzetta & Co 8529 S Park Cir Ste 330

15431 Spotted Stallion Trail Trails Community Development District

Lesley Gallagher

Billing Address

To

ContactTrails Community Development D

Project Description

Project Name

Property Address

Property Name

Trails playground mulch installation 11.8.21

Install 12 yards of playground mulch

Scope of Work

Material/DescriptionUoM/SizeQTY

At Playground by clubhouse, install 12 yards ofplayground mulch.

YARD12.00

Mobilize crewHOUR3.00

Service Line

346100459JOB#

SO# 7670782

160

For internal use only

$1,592.09Total Price

THIS IS NOT AN INVOICE

11530 Davis Creek Court, Jacksonville, FL 32256 ph. (904) 292-0716 fax (904) 292-1014

This proposal is valid for 60 days unless otherwise approved by BrightView Landscape Services, Inc.

November 08, 2021

Page 2 of 2

Tab 15

RECIPIENT:

Vesta Property Services200 Business Park Cir # 109St Augustine, FL 32095

SERVICE ADDRESS:

15431 Spotted Stallion TrailJacksonville, Florida 32234

Quote #109

Sent on Sep 27, 2021

Total $475.00

PRODUCT / SERVICE DESCRIPTION QTY. UNITPRICE

TOTAL

commercial gutterinstallation

Install 31’ of gutters - white Install 1 downspout - 1.5 story in white Add 9’ of flex pipe to drain

1 $475.00 $475.00*

* Non-taxable

This quote is valid for the next 30 days, after which values may be subject tochange.

Total $475.00

AA Gutter Services4534 Marquette Avenue | Jacksonville, Florida 322109043843423 | [email protected] | www.aagutterservices.com

RECIPIENT:

Vesta Property Services200 Business Park Cir # 109St Augustine, FL 32095

SERVICE ADDRESS:

15431 Spotted Stallion TrailJacksonville, Florida 32234

Quote #108

Sent on Sep 27, 2021

Total $3,975.00

PRODUCT / SERVICE DESCRIPTION QTY. UNITPRICE

TOTAL

commercial gutterinstallation

Install 311’ of 6” k seamless gutter - whiteInstall 8 downspouts - white

1 $3,975.00 $3,975.00*

* Non-taxable

In order to install gutters in rear left by the pool, we will need to remove existinggutter. It is installed improperly without wedges and we will not be able to tie intothe existing.

This quote is valid for the next 30 days, after which values may be subject tochange.

Total $3,975.00

AA Gutter Services4534 Marquette Avenue | Jacksonville, Florida 322109043843423 | [email protected] | www.aagutterservices.com

4930 Spring Park Road, Jacksonville FL, 32207

Office: (904)-900-1200

Presented to: Winchester Ridge, 15431 Spotted Stallion Trail

GW Gutters will perform the following services:

● Install approximately 300’ of gutter including 6 downspouts ● Gutter and downspouts will be white ● Lifetime manufacturer warranty on gutter ● 3 Year warranty on Labor

Total service cost: $2,550

GW Gutters is an independently owned, licensed and insured business dedicated to providing the best seamless gutter services along with excellent customer service. We offer a 3-year workmanship warranty on all our professional services and our materials are covered by exceptional manufacturer warranty’s.


Office: (904)-900-1200



• Install approximately 31’ of gutter including 6 downspouts and 9’ of flex pipe • Gutter and downspouts will be white • Lifetime manufacturer warranty on gutter • 3 Year warranty on Labor

Total service cost: Company minimum $450.00



Office: (904)-900-1200



• Install approximately 311’ of gutter including 8 downspouts • Gutter and downspouts will be white • Lifetime manufacturer warranty on gutter • 3 Year warranty on Labor

Total service cost: $2,732


Tab 16

ESTIMATE

Services qty unit price amount

Quote - Exterior painting quote Playground 1.0 $4,800.00 $4,800.00

Pressure wash playground , prep and and repaint all metal surfaces with sherwin Williams Sherloxane 800 epoxy/urethane paint formaximum durability, apply rejuvenator to plastic areas to remove as much oxidation as possible from overhead areas and slides.

Price includes labor, materials and taxes.

Optional Pressure Wash And Paint Metal Pavilion Next To Playground 1.0 $800.00 $800.00

Pressure wash and paint metal with sherwin Williams pro industrial direct to metal paint. Price includes labor, materials and taxes

Investment Painting Of North Florida

John Williams 15431 Spotted Stallion Trail Jacksonville, FL 32234

(904) [email protected]

CONTACT US

229 S Torwood Drive Saint Johns, FL 32259

(904) [email protected]

ESTIMATE

SCHEDULED DATE

#12436Tue Oct 26, 2021

10:00am

TOTAL $5,600.00

Subtotal $5,600.00

Total $5,600.00

We will match or beat a written formal estimate from a reputable company with proof of estimate!To accept our estimate and schedule a start date please simply press the accept button on the email you received!Please see our terms and Conditions for Agreements, Payment Schedules, Scheduling, Cancellation policies and more.Like us on Facebook! Write us a review on Facebook, Nextdoor & Our Website! Thank you for your Business!

Investment Painting Of North Florida ST-9515,FL#256693

http://www.investmentpaintingofnorthfl.com 1 of 1

Tab 17

12-02-21 120221-8TA

Winchester Ridge

(904) 755-1996 [email protected]

John Williams

50% Dep / 50% Upon Completion

To Be Determined Travis Atkinson

QUOTE

Bill To

Vesta Property Services (Jax)245 Riverside AvenueSuite 205Jacksonville, FL 32202

Com-Pac Filtration, Inc.P.O. Box 40071Jacksonville, FL 32203(904) 356-4003 • FAX

QtyItem Descripton Unit Price Ext Price

Phone Email

Date Quote No. Quote Requested By

Project Name

Customer Terms

Lead Time Quoted By

06-02-22Expiration Date

494.05 494.05SERVICE CALL 1SERVICE CALL1,751.40 1,751.40MISC ITEM 14) TR140 Pentair Triton 2 (P/N 140243) Filter Media Replacement

Removal of old media once evacuated by others4,752.48 4,752.48LABOR 1Complete labor to install quoted materials (includes mobilization and

lodging if required)

$0.00

$3,463.98

$6,997.93Sub-Total

Sales Tax

- Discount

Signature

Sales taxes and/or shipping cost are excluded from this quote unless otherwise specified within the body of this document.

Print Name Title

Date

Purchase Order Number(optional)

Notes

Deposits are calculated from the subtotal only. Sales taxes and/or shipping charges will be added to the customer's Final Invoice. Deposits are dueprior to manufacturing.

Customer may use this quote to assign a purchase order number by completing the specified field below.

Insufficient funds due to returned checks, wire transfers and/or credit cards will be subject to loss of customer discount and will incur a 1.5% financecharge compounded monthly until paid in full. Purchaser agrees that any legal action shall be subject to the laws of the State of Florida with exclusive

venue being Jacksonville, Duval County, Florida. In the event of litigation for nonpayment of amounts owed, the prevailing party shall be entitled torecover from the non-prevailing party reasonable costs and attorney fees, including those amounts incurred on appeal.

Customer discount will be revoked and charged back to the Final Invoice if not paid within the specified terms.

By signing below, the customer agrees to all terms specified within this quote.

$3,533.95Total

$0.00Freight

P.O. Box 40071, Jacksonville, FL 32203 - Phone (904) 356-4003

12-02-21 120221-9TA

Winchester Ridge

(904) 755-1996 [email protected]

John Williams

50% Dep / 50% Upon Completion

To Be Determined Travis Atkinson

QUOTE

Bill To

Vesta Property Services (Jax)245 Riverside AvenueSuite 205Jacksonville, FL 32202

Com-Pac Filtration, Inc.P.O. Box 40071Jacksonville, FL 32203(904) 356-4003 • FAX

QtyItem Descripton Unit Price Ext Price

Phone Email

Date Quote No. Quote Requested By

Project Name

Customer Terms

Lead Time Quoted By

06-02-22Expiration Date

494.05 494.05SERVICE CALL 1SERVICE CALL3,588.05 3,588.05MISC ITEM 14) TR140 Pentair Triton 2 (P/N 140243) Spider Gasket Replacement

(p/n 272409)1)Hydrostorm Pump Replace and Replumb for old P4R6G32)Auto Fills

1,584.16 1,584.16LABOR 1Complete labor to install quoted materials (includes mobilization andlodging if required)

$0.00

$2,804.80

$5,666.26Sub-Total

Sales Tax

- Discount

Signature

Sales taxes and/or shipping cost are excluded from this quote unless otherwise specified within the body of this document.

Print Name Title

Date

Purchase Order Number(optional)

Notes

Deposits are calculated from the subtotal only. Sales taxes and/or shipping charges will be added to the customer's Final Invoice. Deposits are dueprior to manufacturing.

Customer may use this quote to assign a purchase order number by completing the specified field below.

Insufficient funds due to returned checks, wire transfers and/or credit cards will be subject to loss of customer discount and will incur a 1.5% financecharge compounded monthly until paid in full. Purchaser agrees that any legal action shall be subject to the laws of the State of Florida with exclusive

venue being Jacksonville, Duval County, Florida. In the event of litigation for nonpayment of amounts owed, the prevailing party shall be entitled torecover from the non-prevailing party reasonable costs and attorney fees, including those amounts incurred on appeal.

Customer discount will be revoked and charged back to the Final Invoice if not paid within the specified terms.

By signing below, the customer agrees to all terms specified within this quote.

$2,861.46Total

$0.00Freight

P.O. Box 40071, Jacksonville, FL 32203 - Phone (904) 356-4003

Tab 18

Contract is subject to laws & regulations of the State of Florida. Attorney Fees: In the event of any litigation, arbitration or any other proceeding by which one party seeks to enforce its rights under this Estimate or seeks a declaration of any

rights or obligations under this Estimate the prevailing party shall be awarded its reasonable attorney fees and costs and expenses incurred. No Refunds!

Beyond Pavers and Lighting, LLC

(904) [email protected]://www.beyondpavers.co

Invoice

BILL TO

Trails CCD c/o Rizzetta & Company2806 North 5th StreetSaint Augustine, Florida32084

SHIP TO

Trails CCD c/o Rizzetta & Company15431 Spotted Stallion TrailJacksonville, Florida 32234

INVOICE # DATE TOTAL DUE DUE DATE TERMS ENCLOSED

957 10/26/2021 $7,752.62 10/26/2021 Due on receipt

DATE ACTIVITY AMOUNT

Freight Delivery:Service DeliveryShipping and Handling Materials

150.00T

Paver Supplies:SandSAND IS USED IN BETWEEN PAVERS OR MIXED WITH PORTLAND CEMENT AS NEEDED

260.00T

Paver Supplies:Paver Fine BasePAVER FINE BASE / Paver base is a form of aggregate used in the construction of patios and walkways whose topmost layer consists of mortarless pavers.

45.89T

TRASH OVERHUALED:Service EquipmentDump Trailer and Over Hual Debris Away

80.00T

LABOR:LABOR - 2 3 /4 INCH PAVER REPAIR2 3/4 INCH PAVER REPAIR

840.00

PRESSURE WASHING SERVICES:Labor Pressure WashingLabor Pressure Washing

1,526.00

SEALANTS:5 Gallons Cobble Sealant Wet LookProvides an enhanced, wet look appearance and semi-gloss finish like traditional solvent-based sealers, in an eco-friendly, low-VOC formulation. Waterbase. 2 coats placement. Lifetime warranty.

1,396.00T

LABOR:LABOR SEALANTSEALANT LABOR 7630 sqft

3,052.00

Paver Supplies:DECORATIVE ROCKSDECORATIVE LAVE ROCKS

250.00T

Contract is subject to laws & regulations of the State of Florida. Attorney Fees: In the event of any litigation, arbitration or any other proceeding by which one party seeks to enforce its rights under this Estimate or seeks a declaration of any

rights or obligations under this Estimate the prevailing party shall be awarded its reasonable attorney fees and costs and expenses incurred. No Refunds!

A monthly late fee of 5% on any outstanding balance will be charged for nonpayment. Nonpayment more than 30 days after completion may result in a lien being placed on owner's property. Customer agrees if payment is not made according to plan, Beyond Pavers has right to stop all work until such time as payments are brought current. Customer understands that if changes are necessary during the course of construction, customer will be responsible for the additional incurred costs of the agreed upon changes. Beyond Pavers will provide Customer with an amended Estimate to clarify full cost of project after additions. Beyond Pavers agrees that any delays and/or changes not agreed to in this document must be discussed with Customer before work is to continue.

SUBTOTAL 7,599.89

TAX (0.07) 152.73

TOTAL 7,752.62BALANCE DUE $7,752.62

Quote;

1. Pressure washer, resand and seal around 7.800sq ft (will do 2 coats of sealer);

2. Note that those pavers take more sealer than regular pavers since it has more

gaps.

3. Repair around 300sq ft with low spots,

4. Repair cuts (hope we don’t need more pavers, because they are almost impossible

to find nowadays) and trip hazards.

5. Fill gaps by the building with small red rocks.

Total amount: $9.630,00

Should take around 4 -5 days to complete the job.

Thank you

BID-PROPOSAL

Epic Pools, Inc. 1820 SR 13 N, Suite 3 St Johns, FL 32259

PHONE (904) 417-5100 CPC# 1457438

DATE: 8/2/21 PROPOSAL NO: 1

NAME: WINCHESTER CDD

and BUYER/ PROJECT ADDRESS: 15431 SPOTTED

STALLION TRAIL CITY JACKSONVILLE

STATE/ZIP FL 32234

PHONE

OWNER ALTERNATE ADDRESS (IF ANY) CITY STATE/ZIP PHONE

We hereby propose to furnish the following work:

(1) Pressure wash, re-sand & apply sealant to pool patio. Approximately 7800sq’. $13,000.00

(2) Repair four areas of low spots approximately 300sq’. Repair cuts along coping & fix trip hazards in same areas. $2,500.00

(3) Supply & install red rocks to fill gap between building. $2,300.00

Total . $17,800.00

NOTE: This proposal may be withdrawn by us if not accepted within 30 days.

X__________________________________________________________ Date_______________ Customer X__________________________________________________________ Date_______________ Customer X__________________________________________________________ Date_______________ Contractor

Tab 19

Trails CDD15431 Spotted Stallion TrailJacksonville, FL 32234

Furniture EstimateDate 10/28/2021

Estimate # 2737

Bill To Ship To

Coastal Carolina Supply, Inc.5121 Highway 70 WestPO Box 1259Morehead City, NC 28557

P.O. No. Area

Florida

Management

No

Lockbox Code Coordinates

252-726-8464

Total

Subtotal

Sales Tax (0.0%)

Phone

THIS ESTIMATE IS NOT AN INVOICE OR CONTRACT. PRICES LISTED BELOW ARE VALID FOR 30 DAYS FROM ESTIMATE DATE.

It represents an estimate of the cost to perform the requested work.In the case of furniture refinising/restrapping, this estimate may be amended upon inspection of furniture.

After inspection a Confirmation will be sent that must be confirmed by the customer.Once confirmation is approved by the customer, an invoice will be sent.

PAYMENT OF THAT INVOICE IS REQUIRED BEFORE THE ORDER WILL BE SCHEDULED FOR PRODUCTION.

Item Description Ordered Pack Price Total

OFR VL 100 - 2" Complete Refinish of Strap Chaise Lounge - 2" Straps 29 Ea 113.00 3,277.00TOFR VC 100 - 2" Complete Refinish of Dining Chair - 2" Straps 28 Ea 79.00 2,212.00TColor TBD Color to Be Determined Upon Receiving or Final Confirmation 0.00

Freight 31-60 Pieces Freight on 31-60 Furniture Items 1 707.00 707.00Fuel Surcharge Fuel Surcharge 1 16.50 16.50

$6,212.50

$6,212.50

$0.00

Consideration of Entrance Sign Repair Proposal(s)

(Under Separate Cover)

Consideration of Reserve Study Proposal(s)

(Under Separate Cover)

AUDIENCE COMMENTS AND SUPERVISOR

REQUESTS

ADJOURNMENT

2021-12-14 trails cdd

Documents