Boggy Branch Community Development District
3501 Quadrangle Boulevard, Suite 270 | Orlando, FL 32817 - 407-723-5900- FAX 407-723-5901 www.boggybranchcdd.net

The Auditor Selection Committee and Board of Supervisors Meetings of Boggy Branch Community Development District will be held on Thursday, July 11, 2024, at 12:00 pm at 14785 Old St. Augustine Road, Suite 3, Jacksonville, FL, 32258. The following is the proposed agenda for this meeting.

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AUDITOR SELECTION COMMITTEE MEETING AGENDA

Roll Call to Confirm a Quorum
Review of Auditing Services Proposals
Grau & Associates
Berger, Toombs, Elam, Gaines & Frank
Ranking of Auditing Services Proposals
Adjournment

BOARD OF SUPERVISORS’ MEETING AGENDA
Organizational Matters
Call to Order
Roll Call
Public Comment Period [for any members of the public desiring to speak on any proposition before the Board]

General Business Matters
Consideration of Minutes of the April 18, 2024, Auditor Selection Committee Meeting
Consideration of Minutes of the April 18, 2024, Board of Supervisors Meeting
Letter from the Supervisor of Election, Duval County
Review & Acceptance of Fiscal Year 2023 Audit Report
Public Hearing on the Adoption of the District’s Annual Budget
Public Comments and Testimony
Board Comments
Consideration of Resolution 2024-12, Adopting the Fiscal Year 2025 Budget and Appropriating Funds
Consideration of Resolution 2024-13, Imposing Special Assessment and Certifying an Assessment Roll

Consideration of Resolution 2024-14, Adopting the Annual Meeting Schedule for Fiscal Year 2024-2025
Ratification of Direct Purchase Order with Rinker Materials
Ratification of Direct Purchase Order with Core & Main Materials
Ratification of Lease Agreement for Fitness Equipment
Ratification of Series 2024A Requisitions Nos. 5 -14
Ratification of Payment Authorizations Nos. 117 – 127
Review of District Financial Statements

Other Business
Staff Reports
District Counsel
District Engineer
District Manager
Designation of Public Records Custodian and Records Management Liaison
Supervisors Requests
Adjournment

BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

AUDITOR SELECTION COMMITTEE MEETING

BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

Review of Auditing Services Proposals
Grau & Associates
Berger, Toombs, Elam, Gaines & Frank

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Grau & Associates
CERTIFIED PUBLIC ACCOUNTANTS

Proposal to Provide Financial Auditing Services:
BOGGY BRANCH
Community Development District

Due Date: June 11, 2024 5:00PM

Submitted to:
Boggy Branch
Community Development District c/o District Manager
3501 Quadrangle Blvd, Suite 270
Orlando, Florida 32817

Submitted by: Antonio J. Grau, Partner Grau & Associates
951 Yamato Road, Suite 280 Boca Raton, Florida 33431 Tel	(561) 994-9299
(800) 229-4728
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

Grau & Associates
CERTIFIED PUBLIC ACCOUNTANTS

Table of Contents
PAGE
EXECUTIVE SUMMARY/ TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS	3
FIRM & STAFF EXPERIENCE	6
REFERENCES	11
SPECIFIC AUDIT APPROACH	13
COST OF SERVICES	17
SUPPLEMENTAL INFORMATION	19

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Grau& Associates
CERTIFIED PUBLIC ACCOUNTANTS

June 11, 2024
Boggy Branch Community Development District c/o District Manager
12051 Corporate Boulevard, Suite 270
Orlando, Florida 32817
Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2024, with an option for four (4) additional annual renewals.
Grau & Associates (Grau) welcomes the opportunity to respond to the Boggy Branch Community Development District's (the "District") Request for Proposal (RFP), and we look forward to working with you on your audit We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida's few firms to primarily focus on government, we are especially equipped to provide you an effective and efficient audit.
Special district audits are at the core of our practice: we have a total of360 clients, 329 or 91% of which are special districts. We know the specifics of the professional services and work products needed to meet your RFP requirements like no other firm. With this level of experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to client operations.
Why Grau & Associates:
Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year round. When not working on your audit, your team is refining their audit approach for next year's audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.
Servicing your Individual Needs

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Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau's very low turnover rate for our industry, you also won't have to worry about retraining your auditors from year to year.
Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year round, updating, collaborating and assisting you in implementing new legislation, rules and standards that affect your organization. We are also available as a sounding board and assist with technical questions.
Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort We are financially stable and have never been involved in any bankruptcy proceedings.

Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.
This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts, and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.

We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or David Caplivski, CPA (dcaplivski@qraucpa.com) at 561.994.9299. We thank you for considering our firm's qualifications and experience.

Very truly yours, Grau & Associates
0  P----
Antonio J. Grau

Firm Qualifications

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Grau& Associates
CERTIFIED PUBLIC ACCOUNTANTS

Grau's Focus and Experience

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OurTeam

3	10	2
Partners	Professional Administrative
Staff	Professionals

2005

Year founded

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ir..-,Community Development

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.:1--f-	Districts Served

Services Provided

Properly registered and
licensed professional corporation by the state of FLORIDA

We are proud Members of the American Institute of Certified Publlc Accountants
&
the Rortda Institute of Certified Publlc Accountants

See next page for report and certificate

External quality review piogiam: consistently receives a pass
Internal: ongoing monitoring to maintain quality

AICPA I FICPA I GFOA I FASD I FGFOA

PA

..AICP/\

Peer Review Program

Florida Institute of Cenified Public Accountants

FICPA Peer Review Program Administered in Florida
bv The Florida Institute of CPAs

AICPA Peer Review Program
Administered in Florida by the Florida Institute of CPAs

March 17, 2023

Antonio Grau Grau & Associates
951 Yamato Rd S19 280 Boca Raton, FL 33431-1809
Dear Antonio Grau:
It is my pleasure to notify you that on March 16, 2023, the Florida Peer Review Committee accepted the report on the most recent System Review of your finn. The due dats for your next review is December 31, 2025. This is the dats by which al review documen1s should be completed and submitted to the administering entity.
As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the finn.
Thank you for your cooperation.
Sincerely,

Peer Review Team
FICPA Peer Review Committee
850.224.2727, x5957
cc: Daniel Hevia, Racquel McIntosh
Finn Number: 900004390114	Review Number: 594791

119 S Monroe Street, Suite 121 I Tallahassee, FL 32301I 850.224.2727, in Florida I www.ficpa.org

Firm & Staff Experience

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Grau& Associates
CERTIFIED PUBLIC ACCOUNTANTS

GRAU AND ASSOCIATES COMMUNITY DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY
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PFM
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GMS 78
INFRAMARK
38 

Profile Briefs:

Antonio] GRAU, CPA (Partner)
Years Performing Audits: 35+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 58 hours
Professional Memberships: A/CPA, FICPA,FGFOA,GFOA

SDS 60

RIZZETTA 47

MERITUS 23

David Caplivski, CPA (Partner)
Years Performing Audits: 13+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 64 hours
Professional Memberships: A/CPA, FICPA,FGFOA,FASD

YOUR ENGAGEMENT TEAM

Grau's client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team.

Grau contracts with an outside group of IT management consultants to assist with matters including, but not limited to; network and database security, internet security and vulnerability testing.

An advisory consultant will be available as a sounding board to advise in those areas where problems are encountered.

The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy.
Responsibilities will include planning the audit; communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm are accurate, complete and are prepared in accordance with professional standards and firm policy.

The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The engagement partner will also be involved directing the development of the overall audit approach and plan; performing an overriding review of work papers and ascertain client satisfaction.

Antonio 'Tony 'J. Grau, CPA
Partner
Contact: tgrau@graucpa.com I (561) 939-6672
Experience
For over 30 years, Tony has been providing audit, accounting and consulting services to the firm's governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations.
As a member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Tony received the AICPA advanced level certificate for governmental single audits.

Education
University of South Florida (1983)
Bachelor of Arts Business Administration

Clients Served (partial list)
(>300) Various Special Districts, including:

Bayside Improvement Community Development District Dunes Community Development District
Fishhawk Community Development District (I, II, IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District

Boca Raton Airport Authority Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control

St. Lucie West Services District
Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District
Bay Laurel Center Community Development District

Professional Associations/Memberships
American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member

Professional Education (over the last two years)
Course
Government Accounting and Auditing Accounting, Auditing and Other
Total Hours

Hours
24
.5..8.
.8.2. (includes of 4 hours of Ethics CPEJ

David Caplivski, CPA/CITP, Partner
	Contact: dcaplivski@ raucpa.com / 561-939-6676 
Experience
Grau & Associates	Partner	2021-Present	
Grau & Associates	Manager	2014-2020	
Grau & Associates	Senior Auditor	2013-2014	
Grau & Associates	Staff Auditor	2010-2013	

Education
Florida Atlantic University (2009) Master of Accounting
Nova Southeastern University (2002) Bachelor of Science
Environmental Studies

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Certifications and Certificates
Certified Public Accountant (2011)
AICPA Certified Information Technology Professional (2018) AICPA Accreditation COSO Internal Control Certificate (2022)

Clients Served (partial list) (>300) Various Special Districts Aid to Victims of Domestic Abuse Boca Raton Airport Authority Broward Education Foundation CareerSource Brevard
CareerSource Central Florida 403 (b) Plan City of Lauderhill GERS
City of Parkland Police Pension Fund
City of Sunrise GERS
Coquina Water Control District Central County Water Control District
City of Miami (program specific audits) City of West Park
Coquina Water Control District
East Central Regional Wastewater Treatment Fad. East Naples Fire Control & Rescue District

Professional Education (over the last two years)

Hispanic Human Resource Council Loxahatchee Groves Water Control District Old Plantation Water Control District Pinetree Water Control District
San Carlos Park Fire & Rescue Retirement Plan South Indian River Water Control District South Trail Fire Protection & Rescue District Town of Haverhill
Town of Hypoluxo
Town of Hillsboro Beach Town of Lantana
Town of Lauderdale By-The-Sea Volunteer Fire Pension Town of Pembroke Park
Village of Wellington Village of Golf

Course
Government Accounting and Auditing Accounting, Auditing and Other
Total Hours

Hours
24
M
.88. (includes 4 hours of Ethics CPEJ

Professional Associations
Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants Member, Florida Government Finance Officers Association Membe1 Florida Association of Special Districts

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Grau& Associates

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CEnT1FIEO rllDLICACCOUNTM'HS

References

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Grau & Associates

CERTIFIED PUBLIC ACCOUNTANTS

We have included three references of government engagements that require compliance with laws and regulations, foilow fund accounting, and have financing requirements, which we believe are similar to the District.

Dunes Community Development District

Scope of Work Engagement Partner Dates
Client Contact

Financial audit Antonio J. Grau Annually since 1998
Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092

	904-940-5850	

Two Creeks Community Development District

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Scope of Work Engagement Partner Dates
Client Contact

Financial audit Antonio J. Grau Annually since 2007
William Rizzetta, President 3434 Colwell Avenue, Suite 200
Tampa, Florida 33614

	813-933-5571	

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Journey's End Communityi>evelopment Distric-t	---	-

Scope of Work Engagement Partner Dates
Client Contact

Financial audit Antonio J. Grau Annually since 2004
Todd Wodraska, Vice President
2501 A Burns Road
Palm Beach Gardens, Florida 33410

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	561-630-4922	

Specific Audit Approach

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CERTIFIED PUBLIC ACCOUNTANTS

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AUDIT APPROACH
Grau's Understanding of Work Product/ Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described belowJ which not only meet the requirements set Jortll in tile RFP but will exceed tl1ose expectations. Grau & Associates fully understands the scope of professional services and
work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and

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the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local	;=
regulations. We will deliver our reports in accordance with your reguirements.	! :
Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

Phase I - Preliminary Plannine:
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.
During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
»  Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
»  Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
»  Discuss and resolve any accounting, auditing and reporting matters which have been identified.

.'	Phase II - Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
»  Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
»  Perform tests of compliance.
Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be
7	available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following:

»	Perform final analytical procedures;
»	Review information and make inquiries for subsequent events; and
»	Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.
You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.
Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today's public officials. We will prepare the management letter at the completion of our final procedures.
In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.
In addition to communicating any recommendations, we will also communicate the following, if any:
»	Significant audit adjustments;
»	Significant deficiencies or material weaknesses;
»	Disagreements with management; and
»	Difficulties encountered in performing the audit.

Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

ls the recommendation cost effective?

ls the recommendation the simplest to effectuate in

order to correct a problem?
ls the recommendation at the heart of the problem and not just correcting a symptomatic matter?

Is the corrective action taking into account why the

deficiencv occurred?

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no "surprises" in the management letter and fosters a professional, cooperative atmosphere.
Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.
Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

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Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2024-2028 are as follows:

Year Ended September 30,		Fee		
2024	$3,800	
2025	$3,900	
2026	$4,000	
2027	$4,100	
2028	$4,200	
TOTAL (2024-2028)	$21:MUJ0	

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The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or Bonds are issued the fees would be adjusted accordingly upon approval from all parties concerned.

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Supplemental Information

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PARTIAL LIST OF CLIENTS

SPBCIAL DISTRICl'S	B
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Boca Raton Airport Authority					9/30	
Captain's Key Dependent District					9/30	
Central Broward Water Control District					9/30	
Collier Mosquito Control District					9/30	
Coquina Water Control District					9/30	
East Central Regional Wastewater Treatment Facility					9/30	
Florida Green Finance Authority					9/30	
Greater Boca Raton Beach and Park District					9/30	
Greater Naples Fire Control and Rescue District					9/30	
Green Corridor P A C E. District					9/30	
Hobe-St. Lucie Conservancy District					9/30	
Indian River Mosquito Control District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Wastewater Treatment District					9/30	
Lake Padgett Estates Independent District					9/30	
Lake Worth Drainage District					9/30	
Loxahatchee Groves Water Control District					9/30	
Old Plantation Control District					9/30	
Pal Mar Water Control District					9/30	
Pinellas Park Water Management District					9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
Sanibel Fire and Rescue District					9/30	
South Central Regional Wastewater Treatment and Disposal Board					9/30	
South-Dade Venture Development District					9/30	
South Indian River Water Control District					9/30	
South Trail Fire Protection & Rescue District					9/30	
Spring Lake Improvement District					9/30	
St. Lucie West Services District					9/30	
Sunshine Water Control District					9/30	
West Villages Improvement District					9/30	
Various Community Development Districts (297)					9/30	
TOTAL	332	5	3	327		

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7	ADDITIONAL SERVICES
CONSULTING / MANAGEMENT ADVISORY SERVICES
Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing

Fixed asset records
Cost reimbursement
Indirect cost allocation
Grant administration and compliance

ARBITRAGE
The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

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Current Arbitrage Calculations

We look forward to providing Boggy Branch Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.

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BOGGY BRANCH
J	COMMUNITY DEVELOPMENT DISTRICT PROPOSAL FOR AUDIT SERVICES

PROPOSED BY:

Berger, Toombs, Elam, Gaines & Frank CERTIFIED PUBLIC ACCOUNTANTS, PL

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600 Citrus Avenue, Suite 200 Fort Pierce, Florida 34950

(772) 461-6120

CONTACT PERSON:

J. W. Gaines, CPA, Director

DATE OF PROPOSAL:

June 11, 2024

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TABLE OF CONTENTS

DESCRIPTION OF SECTION	PAGE

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Letter of Transmittal

Profile of the Proposer

Description and History of Audit Firm Professional Staff Resources
Ability to Furnish the Required Services Arbitrage Rebate Services
Governmental Auditing Experience

Fee Schedule

Scope of Work to be Performed

Resumes

	Peer Review Letter Instructions to Proposers Evaluation Criteria

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4-5

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7-16

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18-36

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38-39

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-OJ Gaines & Frank
Certified Public Accountants	PL
600 Citrus Avenue
Suite 200
Fort Pierce, Florida 34950
772/461-6120 // 461-1155
FAX: 772/468-9278

June 11, 2024

Boggy Branch Community Development District PFM Group Consulting LLC
3501 Quadrangle Blvd, Suite 270
Orlando, FL 32817 Dear District Manager:
Thank you very much for the opportunity to present our professional credentials to provide audit services for Boggy Branch Community Development District.

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has assembled a team of governmental and nonprofit specialists second to none to serve our clients. Our firm has the necessary qualifications and experience to serve as the independent auditors for Boggy Branch Community Development District. We will provide you with top quality, responsive service.

Experience

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a recognized leader in providing services to governmental and nonprofit agencies throughout Florida. We have been the independent auditors for a number of local governmental agencies and through our experience in performing their audits, we have been able to increase our audit efficiency and; therefore, reduce costs. We have continually passed this cost savings on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the standards for financial and compliance audits. We will conduct the audit in accordance with auditing standards generally accepted in the United States of America; "Government Auditing Standards" issued by the Comptroller General of the United States; the provisions of the Single Audit Act, Subpart F of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up-to-date on all changes that are occurring within the industry.

Member AICPA

Fort Pierce / Stuart
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Member AICPA Division for CPA Firms
Private Companies practice Section

Member FICPA

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Crrulied l\.,b A£counUnb PL

Boggy Branch Community Development District June 11, 2024

Our firm is a member of the Government Audit Quality Center, an organization dedicated to improving government audit quality. We also utilize the audit program software of a nationally recognized CPA firm to assure us that we are up to date with all auditing standards and to assist us maintain maximum audit efficiencies.

To facilitate your evaluation of our qualifications and experience, we have arranged this proposal to include a resume of our firm, including our available staff, our extensive prior governmental and nonprofit auditing experience and clients to be contacted.

You need a firm that will provide an efficient, cost-effective, high-quality audit within critical time constraints. You need a firm with the prerequisite governmental and nonprofit experience to perform your audit according to stringent legal and regulatory requirements, a firm that understands the complex nature of community development districts and their unique compliance requirements. You need a firm with recognized governmental and nonprofit specialists within the finance and governmental communities. And, certainly, you need a firm that will provide you with valuable feedback to enhance your current and future operations. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is that firm. J. W. Gaines is the person authorized to make representations for the firm.
Thank you again for the opportunity to submit this proposal to Boggy Branch Community Development District.

Very truly yours,
J>JAJIµ:. 1(J{)nht/  ¢();7'v
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Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida

PROFILE OF THE PROPOSER
Description and History of Audit Firm
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a Treasure Coast public accounting firm, which qualifies as a small business firm, as established by the Small Business Administration (13 CFR 121.38), with offices in Fort Pierce and Stuart. We are a member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. The firm was formed from the merger of Edwards, Berger, Harris & Company (originated in 1972) and McAlpin, Curtis & Associates (originated in 1949). J. W. Gaines and Associates (originated in 1979) merged with the firm in 2004. Our tremendous growth rate experienced over the last 69 years is directly attributable to the firm's unrelenting dedication to providing the highest quality, responsive professional services attainable to its clients.
We are a member of the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA) to assure we meet the highest standards. Membership in this practice section requires that our firm meet more stringent standards than standard AICPA membership. These rigorous requirements include the requirement of a triennial peer review of our firm's auditing and accounting practice and annual Continuing Professional Education (CPE) for all accounting staff (whether CPA or non-CPA). For standard AICPA membership, only a quality review is required and only CPAs must meet CPE requirements.
We are also a member of the Government Audit Quality Center ("the Center") of the American Institute of Certified Public Accountants to assure the quality of our government audits. Membership in the Center, which is voluntary, requires our firm to comply with additional standards to promote the quality of government audits.
We have been extensively involved in serving local government entities with professional accounting, auditing and consulting services throughout the entire 69 year history of our firm. Our substantial experience over the years makes us uniquely qualified to provide accounting, auditing, and consulting services to these clients. We are a recognized leader in providing services to governmental and nonprofit agencies on the Treasure Coast and in Central and South Florida, with extensive experience in auditing community development districts and water control districts. We were the independent auditors of the City of Fort Pierce for over 37 years and currently, we are the independent auditors for St. Lucie County since 2002, and for 34 of the 38 years that the county has been audited by CPA firms. Additionally, we have performed audits of the City of Stuart, the City of Vero Beach, Indian River County and Martin County. We also presently audit over 75 Community Development Districts throughout Florida.
Our firm was founded on the belief that we are better able to respond to our clients needs through education, experience, independence, quality control, and personal service. Our firm's commitment to quality is reflected in our endeavor of professional excellence via continuing education, the use of the latest computer technology, professional membership in PCPS and peer review.
We believe our approach to audit engagements, intelligence and innovation teamed with sound professional judgment enables us to explore new concepts while remaining sensitive to the fundamental need for practical solutions. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen.

Professional Staff Resources

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has a total of
27 professional and administrative staff (including 12 professional staff with extensive experience servicing government entities). The work will be performed out of our Fort Pierce office with a proposed staff of one senior accountant and one or two staff accountants supervised by an audit manager and audit partner. With the exception of the directors of the firm's offices, the professional staff is not specifically assigned to any of our individual offices. The professional and administrative staff resources available to you through Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL are as follows:

Partners/Directors (CPA's) Managers (2 CPA's)
Senior/Supervisor Accountants (3 CPA's) Staff Accountants (2 CPA)
Computer Specialist Paraprofessional Administrative
Total - all personnel

Total 6
2
3
11
1
7
_g_
35

Following is a brief description of each employee classification:

Staff Accountant - Staff accountants work directly under the constant supervision of the auditor-in-charge and, are responsible for the various testing of documents, account analysis and any other duties as his/her supervisor believes appropriate. Minimum qualification for a staff accountant is graduation from an accredited university or college with a degree in accounting or equivalent.

Senior Accountant - A senior accountant must possess all the qualifications of the staff accountant, in addition to being able to draft the necessary reports and financial statements, and supervise other staff accountants when necessary.

Managers - A manager must possess the qualifications of the senior accountant, plus be able to work without extensive supervision from the auditor-in-charge. The manager should be able to draft audit reports from start to finish and to supervise the audit team, if necessary.
Principal - A principal is a partner/director in training. He has been a manager for several years and possesses the technical skills to act as the auditor-in-charge. A principal has no financial interest in the firm.
Partner/Director - The director has extensive governmental auditing experience and acts as the auditor-in-charge. Directors have a financial interest in the firm.

Professional Staff Resources (Continued)

Independence - Independence of the public accounting firm, with respect to the audit client, is the foundation from which the public gains its trust in the opinion issued by the public accounting firm at the end of the audit process. This independence must be in appearance as well as in fact. The public must perceive that the accounting firm is independent of the audit entity to ensure that nothing would compromise the opinion issued by the public accounting firm. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is independent of Boggy Branch Community Development District, including its elected officials and related parties, at the date of this proposal, as defined by the following rules, regulations, and standards:

AuSection 220 - Statements on Auditing Standards issued by the American Institute of Certified Public Accountants;

ET Sections 101 and 102 - Code of Professional Conduct of the American Institute of Certified Public Accountants;
Chapter 21A-1, Florida Administrative Code; Section 473.315, Florida Statutes; and,
Government Auditing Standards, issued by the Comptroller General of the United States.

On an annual basis, all members of the firm are required to confirm, in writing, that they have no personal or financial relationships or holding that would impair their independence with regard to the firm's clients.

Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, the utmost care must be exercised by independent auditors in the performance of their duties.
Ability to Furnish the Required Services

As previously noted in the Profile of the Proposer section of this document, our firm has been in existence for over 74 years. We have provided audit services to some clients for over 30 years continually. Our firm is insured against physical loss through commercial insurance and we also carry liability insurance. The majority of our audit documentation is stored electronically, both on our office network and on each employee laptop or computer assigned to each specific job. Our office computer network is backed up on tape, so in the event of a total equipment loss, we can restore all data as soon as replacement equipment is acquired. In addition, our field laptop computers carry the same data and can be used in the event of emergency with virtually no delay in completing the required services.

ADDITIONAL SERVICES PROVIDED

Arbitrage Rebate Services
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL also provides arbitrage rebate compliance and related services to governmental issuers. The Tax Reform Act of 1986 requires issuers of most tax-exempt obligations to pay (i.e., "rebate") to the United States government any arbitrage profits. Arbitrage profits are earnings on the investment of bond proceeds and certain other monies in excess of what would have been earned had such monies been invested at a yield equal to the yield on the bonds.

Federal tax law requires that interim rebate calculations and payments are due at the end of every fifth bond year. Final payment is required upon redemption of the bonds. More frequent calculations may be deemed advisable by an issuer's auditor, trustee or bond counsel or to assure that accurate and current records are available. These more frequent requirements are usually contained in the Arbitrage or Rebate Certificate with respect to the bonds.

Our firm performs a comprehensive rebate analysis and includes the following:

Verifying that the issue is subject to rebate;
Calculating the bond yield;
	Identifying, and separately accounting for, all "Gross Proceeds" (as that term is defined in the Code) of the bond issue, including those requiring analysis due to "transferred proceeds" and/or "commingled funds" circumstances;
	Determining what general and/or elective options are available to Gross proceeds of the issue;
Calculating the issue's excess investment earning (rebate liability), if any;
Delivering appropriate documentation to support all calculations;
Providing an executive summary identifying the methodology employed, major assumptions, conclusions, and any other recommendations for changes in recordkeeping and investment policies;
Assisting as necessary in the event of an Internal Revenue Service inquiry; and,
Consulting with issue staff, as necessary, regarding arbitrage related matters.

GOVERNMENTAL AUDITING EXPERIENCE

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has been practicing public accounting in Florida for 69 years. Our success over the years has been the result of a strong commitment to providing personalized quality service to our clients.

The current members of our firm have performed audits of over 1,100 community development districts, and over 2,100 audits of municipalities, counties and other governmental entities such as the City of Fort Pierce and St. Lucie County.

Our firm provides a variety of accounting, auditing, tax litigation support, and consulting services. Some of the professional accounting, auditing and management consulting services that are provided by our firm are listed below:

Performance of annual financial and compliance audits, including Single Audits of state and federal financial assistance programs, under the provisions of the Single Audit Act, Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), with minimal disruptions to your operations;
Performance of special compliance audits to ascertain compliance with the applicable local, state and federal laws and regulations;
Issuance of comfort letters and consent letters in conjunction with the issuance of tax­ exempt debt obligations, including compiling financial data and interim period financial statement reviews;
Calculation of estimated and actual federal arbitrage rebates;
Assistance in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting;
	Preparation of indirect cost allocation systems in accordance with Federal and State regulatory requirements;
Providing human resource and employee benefit consulting;
Performance of automation feasibility studies and disaster recovery plans;
Performance feasibility studies concerning major fixed asset acquisitions and utility plant expansion plans (including electric, water, pollution control, and sanitation utilities); and
Assistance in litigation, including testimony in civil and criminal court.
	Assist clients who utilize QuickBooks software with their software needs. Our Certified QuickBooks Advisor has undergone extensive training through QuickBooks and has passed several exams to attain this Certification.

Continuing Professional Education
All members of the governmental audit staff of our firm, and audit team members assigned to this engagement, are in compliance with the Continuing Professional Education (CPE) requirements set forth in Government Auditing Standards issued by the Comptroller General of the United States. In addition, our firm is in compliance with the applicable provisions of the Florida Statutes that require CPA's to have met certain CPE requirements prior to proposing on governmental audit engagements.

The audit team has extensive experience in performing governmental audits and is exposed to intensive and continuing concentration on these types of audits. Due to the total number of governmental audits our team performs, each member of our governmental staff must understand and be able to perform several types of governmental audits. It is our objective to provide each professional employee fifty hours or more of comprehensive continuing professional education each year. This is accomplished through attending seminars throughout Florida and is reinforced through in-house training.

Our firm has made a steadfast commitment to professional education. Our active attendance and participation in continuing professional education is a major part of our objective to obtain the most recent knowledge on issues which are of importance to our clients. We are growing on the reputation for work that our firm is providing today.

Quality Control Program

Quality control requires continuing commitment to professional excellence. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is formally dedicated to that commitment.

To ensure maintaining the standards of working excellence required by our firm, we joined the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA). To be a participating member firm of this practice section, a firm must obtain an independent Peer Review of its quality control policies and procedures to ascertain the firm's compliance with existing auditing standards on the applicable engagements.

The scope of the Peer Review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm:

Professional, economic, and administrative independence;
Assignment of professional personnel to engagements;
Consultation on technical matters;
Supervision of engagement personnel;
Hiring and employment of personnel;
Professional development;
Advancement;
Acceptance and continuation of clients; and,
Inspection and review system.
We believe that our commitment to the program is rewarding not only to our firm, but primarily to our clients.
The external independent Peer Review of the elements of our quality control policies and procedures performed by an independent certified public accountant, approved by the PCPS of the AICPA, provides you with the assurance that we continue to conform to standards of the profession in the conduct of our accounting and auditing practice.

Our firm is also a member of Governmental Audit Quality Center (GAQC), a voluntary membership center for CPA firms that perform governmental audits. This center promotes the quality of governmental audits.

Our firm has completed successive Peer Reviews. These reviews included a representative sample of our firm's local governmental auditing engagements. As a result of these reviews, our firm obtained an unqualified opinion on our quality control program and work procedures. On page 31 is a copy of our most recent Peer Review report. It should be noted that we received a pass rating.

Our firm has never had any disciplinary actions by state regulatory bodies or professional organizations.

As our firm performs approximately one hundred audits each year that are reviewed by federal, state or local entities, we are constantly dealing with questions from these entities about our audits. We are pleased to say that any questions that have been raised were minor issues and were easily resolved without re-issuing any reports.

Certificate of Achievement for Excellence in Financial Reporting (CAFR)

We are proud and honored to have been involved with the City of Fort Pierce and the Fort Pierce Utilities Authority when they received their first Certificates of Achievement for Excellence in Financial Reporting for the fiscal years ended September 30, 1988 and 1994, respectively. We were also instrumental in the City of Stuart receiving the award, in our first year of performing their audit, for the year ended September 30, 1999.

We also assisted St. Lucie County, Florida for the year ended September 30, 2003, in preparing their first Comprehensive Annual Financial Report, and St. Lucie County has received their Certificate of Achievement for Excellence in Financial Reporting every year since.

As continued commitment to insuring that we are providing the highest level of experience, we have had at least one employee of our firm serve on the GFOA - Special Review Committee since the mid-1980s. This committee is made up of selective Certified Public Accountants throughout the United States who have demonstrated their high level of knowledge and expertise in governmental accounting. ach committee member attends a special review meeting at the Annual GFOA Conference. At this meeting, the committee reports on the Certificate of Achievement Program's most recent results, future goals, and common reporting deficiencies.

We feel that our previous experience in assisting the City of Fort Pierce, the Fort Pierce Utilities Authority and St. Lucie County obtain their first CAFRs, and the City of Stuart in continuing to receive a CAFR and our firm's continued involvement with the GFOA, and the CAFR review committee make us a valued asset for any client in the field of governmental financial reporting.

References

Terracina Community Development District
Jeff Walker, Special District Services
(561) 630-4922
The Reserve Community Development District Darrin Mossing, Governmental Management
Services LLC
(407) 841-5524

Gateway Community Development District
Stephen Bloom, Severn Trent Management (954) 753-5841

Clearwater Cay Community Development District
Cal Teague, Premier District Management
(239) 690-7100 ext 101

In addition to the above, we have the following additional governmental audit experience:
Community Development Districts

Aberdeen Community Development District

Alta Lakes Community Development District

Amelia Concourse Community Development District

Amelia Walk Communnity Development District

Aqua One Community Development District

Arborwood Community Development District

Arlington Ridge Community Development District

Bartram Springs Community Development District

Baytree Community Development District

Beacon Lakes Community Development District

Beaumont Community Development District

Bella Collina Community Development District

Bonnet Creek Community Development District

Buckeye Park Community Development District

Candler Hills East Community Development District

Cedar Hammock Community Development District

Central Lake Community Development District

Channing Park Community Development District

Cheval West Community Development District

Coconut Cay Community Development District

Colonial Country Club Community Development District

Connerton West Community Development District

Copperstone Community Development District

Creekside @ Twin Creeks Community Development District

Deer Run Community Development District

Dowden West Community Development District

DP1 Community Development District

Eagle Point Community Development District
East Nassau Stewardship District Eastlake Oaks Community
Development District

Easton Park Community Development District

Estancia @ Wiregrass Community Development District

Evergreen Community Development District

Forest Brooke Community Development District

Gateway Services Community Development District

Gramercy Farms Community Development District

Greenway Improvement District

Greyhawk Landing Community Development District

Griffin Lakes Community Development District

Habitat Community Development District

Harbor Bay Community Development District

Harbourage at Braden River Community Development District

Harmony Community Development District

Harmony West Community Development District

Harrison Ranch Community Development District

Hawkstone Community Development District

Heritage Harbor Community Development District

Heritage Isles Community Development District

Heritage Lake Park Community Development District

Heritage Landing Community Development District

Heritage Palms Community Development District

Heron Isles Community Development District

Heron Isles Community Development District

Highland Meadows II Community Development District

Julington Creek Community Development District

Laguna Lakes Community Development District

Lake Bernadette Community Development District

Lakeside Plantation Community Development District

Landings at Miami Community Development District

Legends Bay Community Development District

Lexington Oaks Community Development District

Live Oak No. 2 Community Development District

Madeira Community Development District

Marhsall Creek Community Development District

Meadow Pointe IV Community Development District

Meadow View at Twin Creek Community Development District

Mediterra North Community Development District

Midtown Miami Community Development District

Mira Lago West Community Development District

Montecito Community Development District

Narcoossee Community Development District

Naturewalk Community Development District

New Port Tampa Bay Community Development District

Overoaks Community Development District

Panther Trace II Community Development District

Paseo Community Development District

Pine Ridge Plantation Community Development District

Piney Z Community Development District

.......

Poinciana Community Development District

Poinciana West Community Development District

Port of the Islands Community Development District

Portofino Isles Community Development District

Quarry Community Development District

Renaissance Commons Community Development District

Reserve Community Development District

Reserve #2 Community Development District

River Glen Community Development District

River Hall Community Development District

River Place on the St. Lucie Community Development District

Rivers Edge Community Development District

Riverwood Community Development District

Riverwood Estates Community Development District

Rolling Hills Community Development District

Rolling Oaks Community Development District

Sampson Creek Community Development District

San Simeon Community Development District

Six Mile Creek Community Development District

South Village Community Development District

Southern Hills Plantation I Community Development District

Southern Hills Plantation Ill Community Development District

South Fork Community Development District

St. John's Forest Community Development District

Stoneybrook South Community Development District

Stoneybrook South at ChampionsGate Community Development District

Stoneybrook West Community Development District

Tern Bay Community
Development District

Terracina Community Development District

Tison's Landing Community Development District

TPOST Community Development District

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Triple Creek Community Development District

TSR Community Development District

Turnbull Creek Community Development District

Twin Creeks North Community Development District

Urban Orlando Community Development District

Verano #2 Community Development District

Viera East Community Development District

VillaMar Community Development District

Vizcaya in Kendall Development District

Waterset North Community Development District

Westside Community Development District

WildBlue Community Development District

Willow Creek Community Development District

Willow Hammock Community Development District

Winston Trails Community Development District

Zephyr Ridge Community Development District

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Other Governmental Organizations

City of Westlake
Florida Inland Navigation District Fort Pierce Farms Water Control
District

Indian River Regional Crime Laboratory, District 19, Florida

Viera Stewardship District

Office of the Medical Examiner, District 19

Rupert J. Smith Law Library of St. Lucie County

St. Lucie Education Foundation Seminole Improvement District
Troup Indiantown Water Control District

Current or Recent Single Audits,

St. Lucie County, Florida Early Learning Coalition, Inc.
Gateway Services Community Development District.

Members of our audit team have acquired extensive experience from performing or participating in over 1,800 audits of governments, independent special taxing districts, school boards, and other agencies that receive public money and utilize fund accounting.
Much of our firm's auditing experience is with compliance auditing, which is required for publicly financed agencies. In this type of audit, we do a financial examination and also confirm compliance with various statutory and regulatory guidelines.

Following is a summary of our other experience, including Auditor General experience, as it pertains to other governmental and fund accounting audits.

Counties
(Includes elected constitutional officers, utilities and dependent taxing districts)

Indian River Martin Okeechobee Palm Beach

Municipalities

City of Port St. Lucie City of Vero Beach Town of Orchid

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Special Districts

Bannon Lakes Community Development District Boggy Creek Community Development District Capron Trail Community Development District Celebration Pointe Community Development District Coquina Water Control District
Diamond Hill Community Development District Devera Community Development District
Durbin Crossing Community Development District Golden Lakes Community Development District Lakewood Ranch Community Development District Martin Soil and Water Conservation District Meadow Pointe Ill Community Development District Myrtle Creek Community Development District
St. Lucie County - Fort Pierce Fire District The Crossings at Fleming Island
St. Lucie West Services District
Indian River County Mosquito Control District St. John's Water Control District
Westchase and Westchase East Community Development Districts Pier Park Community Development District
Verandahs Community Development District Magnolia Park Community Development District

Schools and Colleges

Federal Student Aid Programs - Indian River Community College Indian River Community College
Okeechobee County District School Board St. Lucie County District School Board

State and County Agencies

Central Florida Foreign-Trade Zone, Inc. (a nonprofit organization affiliated with the St. Lucie County Board of County Commissioners)
Florida School for Boys at Okeechobee
Indian River Community College Crime Laboratory Indian River Correctional Institution

FEE SCHEDULE

We propose the fee for our audit services described below to be $5,275 for the years ended September 30, 2024 and 2025, $5,540 for the year ended September 30, 2026, and $5,715 for the years ended September 30, 2027 and 2028. The fee is contingent upon the financial records and accounting systems of Boggy Branch Community Development District being "audit ready" and the financial activity for the District is not materially increased. If we discover that additional preparation work or subsidiary schedules are needed, we will consult with your authorized representative. We can assist with this additional work at our standard rates should you desire.

SCOPE OF WORK TO BE PERFORMED

If selected as the District's auditors, we will perform a financial and compliance audit in accordance with Section 11.45, Florida Statutes, in order to express an opinion on an annual basis on the financial statements of Boggy Branch Community Development District as of September 30, 2024, 2025, 2026, 2027, and 2028. The audits will be performed to the extent necessary to express an opinion on the fairness in all material respects with which the financial statements present the financial position, results of operations and changes in financial position in conformity with generally accepted accounting principles and to determine whether, for selected transactions, operations are properly conducted in accordance with legal and regulatory requirements. Reportable conditions that are also material weaknesses shall be identified as such in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Other (non-reportable) conditions discovered during the course of the audit will be reported in a separate letter to management, which will be referred to in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters.
Our audit will be performed in accordance with standards for financial and compliance audits contained in Government Auditing Standards, as well as in compliance with rules and regulations of audits of special districts as set forth by the State Auditor General in Chapter 10.550, Local Governmental Entity Audits, and other relevant federal, state and county orders, statutes, ordinances, charter, resolutions, bond covenants, Administrative Code and procedures, or rules and regulations which may pertain to the work required in the engagement.
The primary purpose of our audit will be to express an opinion on the financial statements discussed above. It should be noted that such audits are subject to the inherent risk that errors or irregularities may not be detected. However, if conditions are discovered which lead to the belief that material errors, defalcations or other irregularities may exist or if other circumstances are encountered that require extended services, we will promptly notify the appropriate individual.

I Personnel Qualifications and Experience	
J. W. Gaines, CPA, CITP
Director - 44 years

Education
Stetson University, B.B.A. - Accounting
Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy
	Certified Information Technology Professional (CITP) - American Institute of Certified Public Accountants

Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Affiliate member Government Finance Officers Association
Past President, Vice President-Campaign Chairman, Vice President and Board Member of United Way of St. Lucie County, 1989 - 1994
Past President, President Elect, Secretary and Treasurer of the Treasure Coast Chapter of the Florida Institute of Certified Public Accountants, 1988 - 1991
Past President of Ft. Pierce Kiwanis Club, 1994 - 95, Member/Board Member since 1982
	Past President, Vice President and Treasurer of St. Lucie County Chapter of the American Cancer Society, 1980 -1986
Member of the St. Lucie County Chamber of Commerce, Member Board of Directors, Treasurer, September 2002 - 2006, Chairman Elect 2007, Chairman 2008, Past Chairman
2009
Member Lawnwood Regional Medical Center Board of Trustees, 2000 - Present, Chairman 2013 - Present
Member of St. Lucie County Citizens Budget Committee, 2001 - 2002
Member of Ft. Pierce Citizens Budget Advisory Committee, 2010 - 2011
Member of Ft. Pierce Civil Service Appeals Board, 2013 - Present
Professional Experience
Miles Grant Development/Country Club - Stuart, Florida, July 1975 - October 1976
State Auditor General's Office - Public Accounts Auditor - November 1976 through September 1979
	Director - Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for numerous government and nonprofit audits.
Over 40 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance audits. Mr. Gaines has been involved in all phases of the audits listed on the preceding pages.

I Personnel Qualifications and Experience	

J. W. Gaines, CPA, CITP (Continued)
Director
Continuing Professional Education
	Has participated in numerous continuing professional education courses provided by nationally recognized sponsors over the last two years to keep abreast of the latest developments in accounting and auditing such as:
Governmental Accounting Report and Audit Update Analytical Procedures, FICPA
Annual Update for Accountants and Auditors Single Audit Sampling and Other Considerations

•._J

j Personnel Qualifications and Experience	

David S. McGuire, CPA, CITP
Director - 36 years experience

Education
+	University of Central Florida, B.A. - Accounting
+	Barry University - Master of Professional Accountancy
Registrations
+	Certified Public Accountant - State of Florida, State Board of Accountancy
+	Certified Information Technology Professional (CITP) - American Institute of Certified Public Accountants
+	Certified Not-For-Profit Core Concepts 2018
Professional Affiliations/Community Service
+	Member of the American and Florida Institutes of Certified Public Accountants
+	Associate Member, Florida Government Finance Office Associates
+	Assistant Coach - St. Lucie County Youth Football Organization (1994- 2005)
Assistant Coach - Greater Port St. Lucie Football League, Inc. (2006 - 2010)
Board Member - Greater Port St. Lucie Football League, Inc. (2011 - 2017)
+	Treasurer, AIDS Research and Treatment Center of the Treasure Coast, Inc. (2000 - 2003)
+	Board Member/Treasurer, North Treasure Coast Chapter, American Red Cross (2004 - 2010)
Member/Board Member of Port St. Lucie Kiwanis (1994 - 2001)
+	President (2014/15) of Sunrise Kiwanis of Fort Pierce (2004 - 2017)
+	St. Lucie District School Board Superintendent Search Committee (2013 - present)
+	Board Member - Phrozen Pharoes (2019-2021)
Professional Experience
+	Twenty-eight years public accounting experience with an emphasis on nonprofit and governmental organizations.
+		Audit Manager in-charge on a variety of audit and review engagements within several industries, including the following government and nonprofit organizations:
St. Lucie County, Florida
19th Circuit Office of Medical Examiner Troup Indiantown Water Control District
Exchange Club Center for the Prevention of Child Abuse, Inc. Healthy Kids of St. Lucie County
Mustard Seed Ministries of Ft. Pierce, Inc. Reaching Our Community Kids, Inc.
Reaching Our Community Kids - South
St. Lucie County Education Foundation, Inc. Treasure Coast Food Bank, Inc.
North Springs Improvement District
Four years of service in the United States Air Force in computer operations, with a top secret (SCI/SBI) security clearance.

I Personnel Qualifications and Experience	
David S. McGuire, CPA, CITP (Continued)
Director
Continuing Professional Education
Mr. McGuire has attended numerous continuing professional education courses and seminars taught by nationally recognized sponsors in the accounting auditing and single audit compliance areas. He has attended courses over the last two years in those areas as follows:
Not-for-Profit Auditing Financial Results and Compliance Requirements Update: Government Accounting Reporting and Auditing
Annual Update for Accountants and Auditors

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I Personnel Qualifications and Experience	
Matthew Gonano, CPA
Director - 13 years total experience
Education
University of North Florida, B.B.A. -Accounting
University of Alicante, Spain - International Business
Florida Atlantic University - Masters of Accounting

Professional Affiliations/Community Service
+	American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants
Professional Experience

+	Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.
+	Performed	audits of nonprofit	and governmental	organizations	in accordance with Governmental Accounting Auditing Standards (GAAS)
Performed Single Audits of nonprofit organizations in accordance with 0MB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
Mr. Gonano has participated in numerous continuing professional education courses.

I Personnel Qualifications and Experience	
David F. Haughton, CPA
Accounting and Audit Manager - 33 years

Education
Stetson University, B.B.A. -Accounting
Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy

Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
	Former Member of Florida Institute of Certified Public Accountants Committee on State and Local Government
Affiliate Member Government Finance Officers Association (GFOA) for over 10 years
Affiliate Member Florida Government Finance Officers Association (FGFOA) for over 10 years
Technical Review - 1997 FICPA Course on State and Local Governments in Florida
Board of Directors - Kiwanis of Ft. Pierce, Treasurer - 1994-1999; Vice President - 1999- 2001
Professional Experience
	Twenty-seven years public accounting experience with an emphasis on governmental and nonprofit organizations.
	State Auditor General's Office - West Palm Beach, Staff Auditor, June 1985 to September 1985
	Accounting and Audit Manager of Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for audit and accounting services including governmental and not-for-profit audits.
Over 20 years of public accounting and governmental experience, specializing in governmental and nonprofit organizations with concentration in special districts, including Community Development Districts which provide services including water and sewer utilities. Governmental and non-profit entities served include the following:

Counties:
St. Lucie County
Municipalities: City of Fort Pierce City of Stuart

I Personnel Qualifications and Experience	
David F. Haughton, CPA (Continued)
Accounting and Audit Manager

Professional Experience (Continued) Special Districts:
Bluewaters Community Development District
Country Club of Mount Dora Community Development District Fiddler's Creek Community Development District #1 and #2 Indigo Community Development District
North Springs Improvement District
Renaissance Commons Community Development District St. Lucie West Services District
Stoneybrook Community Development District Summerville Community Development District Terracina Community Development District Thousand Oaks Community Development District Tree Island Estates Community Development District Valencia Acres Community Development District

Non-Profits:
The Dunbar Center, Inc.
Hibiscus Children's Foundation, Inc. Hope Rural School, Inc.
Maritime and Yachting Museum of Florida, Inc. Tykes and Teens, Inc.
United Way of Martin County, Inc.
Workforce Development Board of the Treasure Coast, Inc.
	While with the Auditor General's Office he was on the staff for the state audits of the Martin County School District and Okeechobee County School District.
During 1997 he performed a technical review of the Florida Institute of Certified Public Accountants state CPE course on Audits of State and Local Governments in Florida. His comments were well received by the author and were utilized in future updates to the course.
Conti11uing Professional Education
	During the past several years, he has participated in numerous professional development training programs sponsored by the AICPA and FICPA, including state conferences on special districts and governmental auditing in Florida. He averages in excess of 100 hours bi-annually of advanced training which exceeds the 80 hours required in accordance with the continuing professional education requirements of the Florida State Board of accountancy and the AICPA Private Companies Practice Section. He has over 75 hours of governmental CPE credit within the past two years.

I Personnel Qualifications and Experience	

Paul Daly
Staff Accountant - 11 years

Education
Florida Atlantic University, B.S. -Accounting
Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.
Continuing Professional Education
Working to attain the requirements to take the Certified Public Accounting (CPA) exam.

I Personnel Qualifications and Experience	
Melissa Marlin, CPA
Senior Staff Accountant - 9 years
Education
Indian River State College, A.A. - Accounting
Florida Atlantic University, B.B.A. -Accounting

Professional Experience
Staff accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
+	Mrs. Marlin participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

..J

'-J

I Personnel Qualifications and Experience	
Bryan Snyder
Staff Accountant - 8 years

Education
Florida Atlantic University, B.B.A. - Accounting
Professional Experience
Accountant beginning his professional auditing career with Berger, Toombs, Elam, Gaines, & Frank.
Mr. Snyder is gaining experience auditing governmental & nonprofit entities.
Continuing Professional Education
Mr. Snyder participates in numerous continuing education courses and plans on working to acquire his CPA certificate.
Mr. Snyder is currently studying to pass the CPA exam.

I Personnel Qualifications and Experience	
Maritza Stonebraker, CPA
Senior Accountant - 7 years

Education
Indian River State College, B.S. -Accounting

Professional Experience
Staff Accountant beginning her professional auditing career with Berger, Toombs, Elam, Gaines, & Frank.

Continuing Professional Education
	Mrs. Stonebraker participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

' j

I Personnel Qualifications and Experience	
Jonathan Herman, CPA
Senior Staff Accountant - 9 years

Education
+	University of Central Florida, B.S. - Accounting
Florida Atlantic University, MACC
Professional Experience
Accounting graduate with nine years experience with Berger, Toombs, Elam, Gaines, &
,-	Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Herman participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

- I

........

I Personnel Qualifications and Experience	
Sean Stanton, CPA
Staff Accountant - 5 years

Education
University of South Florida, B.S. -Accounting
Florida Atlantic University, M.B.A. - Accounting
Professional Experience
Staff accountant with Berger, Toombs, Elam, Gaines, & Frank auditing governmental and non-profit entities.

Continuing Professional Education
Mr. Stanton participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

] Personnel Qualifications and Experience	
Tifanee Terrell
Staff Accountant - 3 years
Education
Florida Atlantic University, M.A.C.C. - Accounting
Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Terrell participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Ms. Terrell is currently studying to pass the CPA exam.

I Personnel Qualifications and Experience	
Dylan Dixon
Staff Accountant - 1 year

Education
Indian River State College, B.S. - Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Dixon participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

I Personnel Qualifications and Experience	
Brennen Moore
Staff Accountant

Education
Indian River State College, B.S. - Accounting
Professional Experience
	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Moore participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

I Personnel Qualifications and Experience	
Jordan Wood
Staff Accountant - 1 year

Education
Indian River State College, A.A. - Accounting
Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.
Continuing Professional Education
Ms. Wood is currently enrolled at Indian River State College to complete her bachelor's degree.
Ms. Wood participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Ms. Wood is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam.

- J

I Personnel Qualifications and Experience	
Katie Gifford
Staff Accountant

Education
Indian River State College, B.S. -Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Gifford participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

I Personnel Qualifications and Experience	
Rayna Zicari
Staff Accountant

Education
Stetson University, B.B.A. - Accounting
Professional Experience
	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Zicari participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Ms. Zicari is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam.

-.J	- 36 -

6815 Dairy Road
Zept1yrtii!ls. FL 33542

813 788.2155
Bod1nel"err y com
Report on the Firm's System of Quality Control
To the Partners of	November 30, 2022
Berger, Toombs, Elam, Gaines & Frank, CPAs, PL
and the Peer Review Committee of the Florida Institute of Certified Public Accountants

We have reviewed the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL (lhe firm), in effect for the year ended May 31, 2022. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute ol Certified Public Accountants (Standards).

A summary of the nature, objectives, scope, limitations ol, and the procedures performed in a System Review as described in the Standards may be found at aicpa.orglprsummary. The summary also includes an explanation of how engagements identified as not performed or reported in conformity wilh applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.
Finn's Responsibility
The firm is responsible for designing a system of quality control and complying wilh it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in atl material respects. The firm is also responsible for evaluating actions lo promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for rernediating weaknesses in ils system of quality control, if any.
Peer Reviewer's Responsibility
Our responsibility is to express an opinion on the design of the system of quality control, and the firm's compliance therewith based on our review.
Required Selections and Considerations
Engagements selected for review included engagements performed under Government Auditing Standards, including a compliance audit under the Single Audit Act.
As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures.
Opinion
In our opinion, the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, in effect for the year ended May 31, 2022, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail. Berger, Toombs, Elam, Gaines & Frank,·cPAs, PLC, has received a peer review rating of pass.

Bodine Perry	(BERGER_REPORT22)

BodinePerry
Ci,11,!,11iJPut.,l,c:},<!-.:011nl;i•it,o\ 1:,t'f.<,

BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS

District Auditing Services for Fiscal Year 2024
Jacksonville, Duval County, Florida

INSTRUCTIONS TO PROPOSERS
SECTION 1. DUE DATE. Sealed proposals must be received no later than June 11, 2024, at 5:00 p.m., at the offices of the District Manager, PFM Group Consulting, LLC., located at 3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817. -
SECTION 2. FAMILIARITY WITH THE LAW. By submitting a proposal, the Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations.
SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District.

SECTION 4. SUBMISSION OF ONLY ONE PROPOSAL. Proposers shall be
disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization.

SECTION 5. SUBMISSION OF PROPOSAL. Each Proposer shall submit three
(3) copies of the Proposal Documents (defined below), and other requested attachments at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title "Auditing Services - Boggy Branch Community Development District" on the face of it.
SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety (90) days.
SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the evaluation criteria and a proposal with all required documentation pursuant to Section 12 of these instructions (the "Proposal Documents").

SECTION 8. PROPOSAL. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith.

SECTION 9. BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District.

SECTION 10. CONTRACT AWARD. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a contract or engagement letter with the District.
SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of Districts limited waiver of liability contained in section 768.28, Florida Statutes, or any other statute or law.

SECTION 12. CONTENTS OF PROPOSALS. All proposals shall include the following information in addition to any other requirements of the Proposal Documents.

List position or title of all personnel to perform work on the District audit. Include resumes for each person listed; list years of experience in present position for each party listed and years of related experience.
Describe proposed staffing levels, including resumes with applicable certifications.
	Provide three (3) references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person. Identify any work previously conducted for other community development districts.
The lump sum cost of the provision of the services under the proposal, plus the cost of four (4) annual renewals.
SECTION 13. PROTESTS. In accordance with the District's Rules of Procedure, any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) hours after the receipt of the proposed contract documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid contract award.
SECTION 14. EVALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the evaluation criteria, contained within the Proposal Documents.

7

AUDITOR SELECTION EVALUATION CRITERIA (WITH PRICE)

Ability of Personnel.	(20 Points)

This includes the geographic locations of the firm's headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing workload; proposed staffing levels, etc.

Proposer's Experience.	(20 Points)

This includes past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other community development districts in other contracts; character, integrity, reputation, of respondent, etc.
Understanding of Scope of Work.	(20 Points)

Extent to which the proposal demonstrates an understanding of the District's needs for the services requested.

Ability to Furnish the Required Services.	(20 Points)
Extent to which the proposal demonstrates the adequacy of Proposer's financial resources and stability as a business entity necessary to complete the services required.

Price.	(20 Points)

Points will be awarded based upon the lowest total bid for rendering the services and the reasonableness of the proposal.

......	- 40 -

....j

BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

Ranking of Auditing Services Proposals

Boggy Branch Community Development District
Auditor Selection - Manager Recommended Rankings

Criteria	
Possible Points	
Berger, Toombs	Berger, Toombs Points	

Grau	
Grau Points	

Ability of Personnel	

20.0	Qualified, Multiple CPAs on Staff	

20.0	Qualified, Multiple CPAs on Staff	

20.0	

Proposer's Experience	

20.0	
Extensive CDD Experience	

20.0	
Extensive CDD Experience	

20.0	

Understanding of Scope of Work	

20.0	

Sufficient	

20.0	

Sufficient	

20.0	

Ability to Furnish Required Services	

20.0	

Capable	

20.0	

Capable	

20.0	

Price for Services for Three Years	

20.0	$5275 +
$5540 +
$5715 +
$5715 +
$5715 =
$27,960	

14.3	$3800 +
$3900 +
$4000 +
$4100 +
$4200 =
$20,000	

20.0	
Total	100.0		94.3		100.0	

BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

BOARD OF SUPERVISORS’ MEETING

BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

Minutes of the April 18, 2024, Auditor Selection Committee Meeting

MINUTES OF MEETING

BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT AUDITOR SELECTION COMMITTEE MEETING MINUTES
Thursday, April 18, 2024, at 12:00 p.m. 14775 Old St. Augustine Road Jacksonville, FL 32258
Board Members present at roll call in person or via speaker phone: Kelly White	Committee
James Stowers	Committee
KC Middleton	Committee
Jon Morris	Committee	(via phone) Also, present in person or via phone:
Vivian Carvalho	District Manager - PFM Group Consulting LLC		
Venessa Ripoll	District Manager - PFM Group Consulting LLC	(via phone)	
Jorge Jimenez	ADM - PFM Group Consulting LLC	(via phone)	
Jennifer Glasgow	District Accountant - PFM Group Consulting LLC	(via phone)	
Rachel Proctor	District Accountant – PFM Group Consulting LLC		
(via phone) Scott Wild	District Engineer- England-Thims & Miller		
Mike Veazey	Project Manager - ICI Homes		
Nika Hosseini	District Counsel - Cobb Cole	(via phone)	
April Rayens	Homeowner	(via phone)	
Will Rayens	Homeowner	(via phone)	
Jodi Kelly	Homeowner		
Victoria Shafer	Homeowner	(via phone)	

FIRST ORDER OF BUSINESS		Organizational Matters Call to Order and Roll
The meeting was called to order at 12:44 p.m. Ms. Carvalho proceeded with roll call and confirmed quorum to proceed with the meeting. Those in attendance are outlined above.

Public Comment Period

There were no public comments.

SECOND ORDER OF BUSINESS	General Business Matters

Review and Approval of Audit Documents

The Audit Selection Committee reviewed the Audit RFP Notice, the Instructions to Proposers, and the Evaluation Criteria with and without price.
Ms. Carvalho stated historically the Committee has moved forward with the Evaluation Criteria with price.

ON MOTION by Ms. White, seconded by Mr. Middleton, with all in favor, the Board approved the Audit RFP Notice, the Instructions to the Proposers, and the Evaluation Criteria with price.

No further items were brought before the Committee.

Ms. Carvalho recommended having the RFP due date prior to the July 11, 2024, Board Meeting.
Ms. Carvalho called for a motion to adjourn.

ON MOTION by Ms. White, seconded by Mr. Stowers, with all in favor, the April 18, 2024, Auditor Selection Committee of the Boggy Branch Community Development District was adjourned at 12:46 p.m.

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

Minutes of the April 18, 2024, Board of Supervisors Meeting

MINUTES OF MEETING

BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS’ MEETING MINUTES
Thursday, April 18, 2024, at 12:00 p.m. 14775 Old St. Augustine Road Jacksonville, FL 32258
Board Members present at roll call in person or via speaker phone:

Kelly White James Stowers KC Middleton Jon Morris

Chairperson
Vice Chairperson Assistant Secretary
Assistant Secretary	(via phone)

Also, present in person or via phone:

Vivian Carvalho Venessa Ripoll

District Manager - PFM Group Consulting LLC
District Manager - PFM Group Consulting LLC	(via phone)

Jorge Jimenez	ADM - PFM Group Consulting LLC
Jennifer Glasgow	District Accountant - PFM Group Consulting LLC

(via phone) (via phone)

Rachel Proctor
(via phone) Scott Wild
Mike Veazey Nika Hosseini

District Accountant – PFM Group Consulting LLC
District Engineer- England-Thims & Miller Project Manager - ICI Homes
District Counsel - Cobb Cole	(via phone)

April Rayens Will Rayens Jodi Kelly

Homeowner Homeowner Homeowner

(via phone) (via phone)

Victoria Shafer	Homeowner	(via phone)

FIRST ORDER OF BUSINESS	Organizational Matters Call to Order and Roll
The meeting was called to order at 12:01 p.m. Ms. Carvalho proceeded with roll call and confirmed quorum to proceed with the meeting. Those in attendance are outlined above.

Public Comment Period

A homeowner’s comments would be addressed at the end of the meeting.

SECOND ORDER OF BUSINESS	General Business Matters

Consideration of Minutes of the February 15, 2024, Board of Supervisors Meeting

The Board reviewed the Minutes of the February 15, 2024, Board of Supervisors’ Meeting. Ms. Carvalho called for a motion.

ON MOTION by Ms. White, seconded by Mr. Stowers, with all in favor, the Board approved the Minutes of the February 15, 2024, Board of Supervisor’s Meeting.

Appointment of Auditor Selection Committee

Ms. Carvalho stated that every 3 years this District must go through the process of engaging a new auditor. This would be for the 2024 Fiscal Year, 2025 and 2026. In the past, the Board has served as this Auditor Selection Committee. The ASC Meeting would follow this Board meeting.

ON MOTION by Ms. White, seconded by Mr. Middleton, with all in favor, the Board appointed the Board as the Auditor Selection Committee.

Consideration of Resolution 2024- 10, Approving a Preliminary Budget for Fiscal Year 2025 and Setting a Public Hearing Date

Ms. Carvalho noted the suggested Public Hearing date is July 11, 2024, at 12:00 p.m., at this location. Exhibit A, the Operations and Maintenance Budget, was before the Board. This is the proposed budget and needs approval by the Board. The finalized budget would be approved within sixty days, at the Public Hearing in July.
Ms. Glasgow stated the Gross Assessment Cap is $1,861.70.

Ms. White stated the Amenity Center would be coming online with this new Fiscal Year 2025 budget, which is from October 1, 2024 – September 30, 2025. This accounts for much of the increase in this budget. However, Phase 2 has commenced development, and this allows the cost to be spread out equally over double the units.
Ms. Carvalho noted the expenses are not listed as they will come online for Fiscal Year 2025.
Mr. Veazey stated common areas and maintenance for amenities would be reviewed. Ms. Carvalho stated the Net Revenue for the budget would be listed as $1,116,779.39.

Ms. Carvalho called for a motion.

ON MOTION by Mr. Stowers, seconded by Mr. Middleton, with all in favor, the Board approved Resolution 2024-10, the Preliminary Budget for Fiscal Year 2025 and the Public Hearing Date, Time, and Location.

Consideration of Resolution 2024- 11, Designating a Date, Time, and Location for the 2024 Landowners’ Meeting
Ms. Carvalho stated there are no seats going to General Election at this time. The suggested date for the 2024 Landowners’ Meeting is November 5, 2024. Those who attend this meeting are a Landowner Representative Proxyholder, Ms. Carvalho, and District Counsel. It was agreed to hold the 2024 Landowner’s Meeting at 11:00 a.m. at the same location.
Ms. Carvalho called for a motion.

ON MOTION by Ms. White, seconded by Mr. Middleton, with all in favor, the Board approved Resolution 2024-11, the 2024 Landowners’ Meeting Date, Time, and Location.

Ratification of Assignment of Agreement for Engineering Services

ON MOTION by Mr. Stowers, seconded by Mr. Middleton, with all in favor, the Board ratified the Assignment of Agreement for Engineering Services.

Ms. Carvalho stated this is solely for ratification, it has already been signed. Ms. Carvalho called for a motion.

Ratification of Vallencourt Change Order Nos. 13 and 14 for the Seven Pines Phase 1B Project

Ms. Carvalho stated this is solely for ratification, they have already been signed. These have been reviewed and signed by the Chair and District Engineer.
Ms. Carvalho called for a motion.

ON MOTION by Mr. Middleton, seconded by Mr. Stowers, with all in favor, the Board ratified the Vallencourt Change Order Nos. 13 and 14 for the Seven Pines Phase 1B Project.

Ratification	of	Series	2021 Requisitions Nos. 232 – 241, 243,
246 and 248

Ms. Carvalho stated this is solely for ratification, they have already been signed. These have been reviewed and signed by the Chair and District Engineer. They are all in relation to the construction projects within the District.

Ms. Carvalho called for a motion.

ON MOTION by Mr. Stowers, seconded by Mr. Middleton, with all in favor, the Board ratified Series 2021 Requisitions Nos. 232 – 241, 243, 246, and 248.

Ratification	of	Payment Authorizations Nos. 107-116

Ms. Carvalho stated this is solely for ratification, they have already been signed. These have been reviewed and signed by the Chair and Secretary/Assistant Secretary. They are all in relation to the Operating and Maintenance Budget.
Ms. Carvalho called for a motion.

ON MOTION by Mr. Middleton, seconded by Mr. Stowers, with all in favor, the Board ratified Payment Authorizations Nos. 107-116.

Review	of	District	Financial Statements
Ms. Carvalho stated these are reflecting the Financial Statements through February 29, 2024.

There were no further questions or comments.

THIRD ORDER OF BUSINESS	Other Business Staff Reports
District Counsel –	No report.

District Engineer – Mr. Wild had Work Authorization No. 17 that did not make it on the Agenda. This is for Phase 2A for Engineering Services and Contract Administration. The estimated fee for this is $123,300.00.

ON MOTION by Ms. White, seconded by Mr. Stowers, with all in favor, the Board approved Work Authorization No. 17.

District Manager – Ms. Carvalho reminded the Board the ASC Meeting would take place immediately following. The next Board meeting is scheduled for July 11, 2024, where they will hold the Public Hearing and finalize the FY 2025 budget.

Audience	Comments	and Supervisors Requests

No Supervisor requests.
Homeowner had concerns with the lack of tennis courts, the children’s playground, a prospective dog park, and the mailbox locations.

Mr. Veazey stated tennis courts were never planned.

Ms. White stated they will review those marketing videos, as the plans for the amenities have been in place even prior to the closing on this property. This is outside the CDD’s scope as the Landowner is building the Amenity Center. She stated the Board could get the Phase 1 plans for amenities to share. This would confirm what is being planned and installed.
It was confirmed there are plans for a playground near Central Park Pond on the East End. This is a future amenity planned in Phase 2. The Board can circulate the dates once they confirm them.

As of now, there is not a dog park planned.
The new design and location for the mailboxes to be moved are in permitting right now and the estimated time is about 6 months. All mailboxes will be moved together. This will be communicated to the residents.

Ms Homeowner wanted clarification on how to gather information and gain more communication.
There was a discussion on who would be the points of contact for projects and timelines. The easiest form of communication is through the HOA and signing up for their notification emails.

Ms. White asked for a broad distribution, from the HOA Manager, to current residents regarding timeline completions and projects. Mr. Veazey will contact them to get this accomplished and to ensure there is proper communication to residents through the email system.
Homeowner commented on the Stillwood Park accessibility for wheelchairs and strollers. It was confirmed that handicap access will be added on both sides, within 60 days.

Ms. Brown, a homeowner, questioned the changing out of the gravel in Stillwood Park as it is not conducive for anything on wheels. It was clarified that the gravel will remain, but the new handicap access will tie into the existing concrete.
There was a brief discussion regarding adding other furniture to Stillwood Park for residents to enjoy, such as Adirondack chairs and other benches. This will be researched further.

Ms. Rayens, a homeowner, questioned the availability of adding electricity to Stillwood Park. It was confirmed that electric service would be provided to Stillwood Park within 90 days.
There was a brief discussion on adding electricity to the front of the community, where the Seven Pines sign is located. This would benefit holiday lighting. Although currently not in the plans, it will be further researched to see if this is an available option.

FOURTH ORDER OF BUSINESS	Adjournment

There were no additional items to discuss. Ms. Carvalho requested a motion to adjourn.

ON MOTION by Ms. White, seconded by Mr. Stowers, with all in favor, the April 18, 2024, Board of Supervisors’ Meeting of the Boggy Branch Community Development District was adjourned at 12:44 p.m.

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

Letter from the Supervisor of Election, Duval County

OFFICE OF THE SUPERVISOR OF ELECTIONS

JERRY HOLLAND SUPERVISOR OF ELECTIONS OFFICE: (904) 255-3444
CELL: (904) 318-6877

I 05 EAST MONROE STEET JACKSONVILLE, FLORIDA 32202
FAX: (904) 255-3434 EMAIL: JHOLLAND@COJ.NET

04/17/2024

Vivian Carvalho
Cedar Pointe Community Development District 3501 Quadrangle Blvd Suite 270
Orlando, FL 32817 Dear Vivian Carvalho,
The information you requested on April 12, 2024 appears below:

Boggy Branch Community Development District- 0 Registered Voters as of 4/15/2024

If you have any questions or need additional assistance, please contact Aries Torres at 904-219- 9302 or atorres@coj.net.

Cierra Fackler
Director of Candidates and Records

BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

Review & Acceptance of Fiscal Year 2023 Audit Report

Boggy Branch Community Development District
ANNUAL FINANCIAL REPORT

September 30, 2023

Boggy Branch Community Development District ANNUAL FINANCIAL REPORT
September 30, 2023 TABLE OF CONTENTS
Page Number
FINANCIAL SECTION
REPORT OF INDEPENDENT AUDITORS	1-3
MANAGEMENT’S DISCUSSION AND ANALYSIS	4-8

BASIC FINANCIAL STATEMENTS:
Government-wide Financial Statements:
Statement of Net Position	9
Statement of Activities	10
Fund Financial Statements:
Balance Sheet – Governmental Funds	11
Reconciliation of Total Governmental Fund Balances
to Net Position of Governmental Activities	12
Statement of Revenues, Expenditures and Changes in Fund
Balances – Governmental Funds	13
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities	14
Statement of Revenues, Expenditures and Changes in Fund
Balances – Budget and Actual – General Fund	15
Notes to Financial Statements	16-28
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS	29-30
MANAGEMENT LETTER	31-34
INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE WITH
SECTION 218.415 FLORIDA STATUTES	35

REPORT OF INDEPENDENT AUDITORS

To the Board of Supervisors
Boggy Branch Community Development District Jacksonville, Florida

Report on Audit of the Financial Statements
Opinion

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

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

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

Responsibilities of Management for the Financial Statements

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

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To the Board of Supervisors
Boggy Branch Community Development District

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

Auditor’s Responsibility for the Audit of the Financial Statements

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

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

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

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To the Board of Supervisors
Boggy Branch Community Development District

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

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued a report dated June 27, 2024 on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations and contracts.

The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Boggy Branch Community Development District’s internal control over financial reporting and compliance.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida June 27, 2024

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

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

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

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

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

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

Financial Highlights

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

The District’s assets exceeded liabilities by $13,910,974 (net position). Net investment in capital assets was $14,719,004, restricted net position was $47,386, and unrestricted net position was $(855,416).

Governmental activities revenues totaled $9,289,794, while governmental activities expenses totaled $817,524.

Financial Analysis of the District

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

Governmental Activities
2023	2022	

Current assets	
$	2,860,090	
$ 2,107,487	
Restricted assets	866,494	1,092,080	
Capital assets		28,274,056 	  20,002,261 	
Total Assets		32,000,640 	  23,201,828 	

Current liabilities	
4,021,014	
3,375,082	
Non-current laiabilities		14,068,652 	  14,388,042 	
Total Liabilities		18,089,666 	  17,763,124 	

Net Position
Net investment in capital assets	

14,719,004	

6,132,819	
Restricted net position	47,386	45,031	
Unrestricted		(855,416)		(739,146)	

Total Net Position	 $ 13,910,974 	 $ 5,438,704 

The increase in current assets is related to the increase in special assessments receivable and due from developer in the current year.
The decrease in restricted assets and the increase in capital assets is related to the capital project activity in the current year.
The increase in current liabilities is related to the increase in accounts payable and retainage payable in the current year.

The increase in net position is related to the developer contribution for the capital project in the current year.

Financial Analysis of the District (Continued)

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

Governmental Activities
	2023		2022	
Program Revenues
Charges for services	
$	1,262,214		
$	825,925	
Grants and contributions	7,991,360		6,069,774	

General Revenues Miscellaneous revenues Investment income
Total Revenues

60
	36,160 
	9,289,794 

-
	4,006 
	6,899,705 

Expenses
General government	57,361	53,359	
Physical environment	245,607	13,120	
Interest and other charges		514,556 		522,160 	
Total Expenses		817,524 		588,639 	
Change in Net Position	8,472,270	6,311,066	
Net Position - Beginning of Year		5,438,704 		(872,362)	
Net Position - End of Year	 $ 13,910,974 	 $	5,438,704 	

The increase in charges for services is related to the increase in special assessment in the current year.
The increase in grants and contributions is related to the capital contribution for the capital project in the current year.

The increase in physical environment is related to the increase in landscape expenses in the current year.

Capital Assets Activity

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

Construction in progress	 $ 28,274,056 	 $ 20,002,261 
During the year, $8,271,795 was added to construction in progress.

General Fund Budgetary Highlights
Actual expenditures were less than the final budget because there were lower utility and maintenance expenditures than anticipated.
The September 30, 2023 budget was amended for an interlocal agreement not originally anticipated.
Debt Management

Governmental Activities debt includes the following:

In January 2021, the District issued $14,870,000 Series 2021 Special Assessment Bonds. These bonds were issued to finance a portion of the cost of acquisition and construction of the Phase One Project. As of September 30, 2023, the balance outstanding was $14,260,000.
Economic Factors and Next Year’s Budget
Other than the completion of the 2021 project, Boggy Branch Community Development District does not expect any economic factors to have any significant effect on the financial position or results of operations of the District in fiscal year 2024.
Request for Information

The financial report is designed to provide a general overview of Boggy Branch Community Development District’s finances for all those with an interest. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the Boggy Branch Community Development District, PFM Group Consulting, LLC, 3501 Quadrangle Boulevard, Suite 270, Orlando, Florida 32817.

Boggy Branch Community Development District STATEMENT OF NET POSITION
September 30, 2023

Governmental Activities
Assets
Current Assets
Cash	$	151,462
Accounts receivable	3,413
Assessments receivable	257,212
Due from developer	2,446,656
Prepaid expenses			1,347  Total Current Assets		2,860,090 
Non-Current Assets Restricted
Investments	866,494
Capital assets, not being depreciated
Construction in progress				28,274,056  Total Non-Current Assets				29,140,550  Total Assets			32,000,640 

Liabilities
Current Liabilities
Accounts payable and accrued expenses	2,465,723	
Retainage payable	1,013,947	
Due to developer	12,000	
Bonds payable	315,000	
Accrued interest		214,344 	
Total Current Liabilities		4,021,014 	
Non-Current Liabilities		
Bonds payable, net		14,068,652 	
Total Liabilities		18,089,666 	

Net Position
Net investment in capital assets	14,719,004	
Restricted for debt service	47,386	
Unrestricted net position		(855,416)	
Total Net Position	 $	13,910,974 	

See accompanying notes to financial statements.

STATEMENT OF ACTIVITIES
For the Year Ended September 30, 2023

	Net (Expenses)	
	Revenues and	
	
Program Revenues			Changes in
Net Position	
	Operating	Capital Grants			
Charges for	Grants and	and		Governmental	
Functions/Programs	Expenses	Services	Contributions	Contributions		Activities	
Governmental Activities											
General government		$	(57,361)		$	82,153		$	1,418		$	-		$	26,210	
Physical environment		(245,607)		351,761		6,074		7,983,868		8,096,096	
Interest and other charges			(514,556)			828,300 		-		-		313,744	
		 $	(817,524)		 $	1,262,214 		 $	7,492 		 $	7,983,868 		$	8,436,050	

General Revenues
Investment income	36,160	
Miscellaneous revenues	60	
Total General Revenues	36,220	

Changes in Net Position	
8,472,270	
Net Position - October 1, 2022	5,438,704	
Net Position - September 30, 2023	$	13,910,974	

BALANCE SHEET – GOVERNMENTAL FUNDS
September 30, 2023

	General		
Debt
	Service		
Capital
	Projects		Total Governmental
	Funds		
ssets
Cash and cash equivalents	
$	151,462	
$	-	
$	-	
$	151,462	
Accounts receivable	-	3,270	143	3,413	
Assessments receivable	-	257,212	-	257,212	
Due from developer	-	-	2,446,656	2,446,656	
Prepaid expenses	1,347	-	-	1,347	
Restricted Assets
Investments	
	- 	
	829,848 	
	36,646 	
	866,494 	
Total Assets	 $	152,809 	 $  1,090,330 	 $ 2,483,445 	 $	3,726,584 	

A

Liabilities and Fund Balances Liabilities
Accounts payable and accrued expenses	$	4,797	$	-	$ 2,460,926	$	2,465,723	
Retainage payable	-	-	1,013,947	1,013,947	
Due to developer		12,000 		- 		- 		12,000 	
Total Liabilities		16,797 		- 		3,474,873 		3,491,670 	

Fund Balances
Nonspendable - prepaids	1,347	-	-	1,347	
Restricted for debt service	-	1,090,330	-	1,090,330	
Unassigned		134,665 		- 		(991,428)		(856,763)	
Total Fund Balances		136,012 		1,090,330 		(991,428)		234,914 	
Total Liabilities and Fund Balances	 $	152,809 	 $  1,090,330 	 $ 2,483,445 	 $	3,726,584 	

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

Total Governmental Fund Balances	$	234,914

Amounts reported for governmental activities in the Statement of Net Position are different because:

Capital assets, construction in progress, used in governmental activities are not
current financial resources, and therefore, are not reported at the fund level.	28,274,056

Long-term liabilities, including bonds payable, $(14,260,000), net of bond premium, net,
$(123,652), are not due and payable in the current period and therefore, are not
reported at the fund level.	(14,383,652)

Accrued interest for long-term debt is not a current financial use and therefore,
is not reported at the fund level.		(214,344)

Net Position of Governmental Activities	 $ 13,910,974 

See accompanying notes to financial statements.

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

	General		
Debt
	Service		
Capital
	Projects		Total Governmental
	Funds		
evenues
Special assessments	
$	433,914	
$	828,300	
$	-	
$	1,262,214	
Developer contributions	7,492	-	7,988,199	7,995,691	
Miscellaneous revenues	60	-	-	60	
Investment income		- 		34,627 		1,533 		36,160 	
Total Revenues		441,466 		862,927 		7,989,732 		9,294,125 	

R

General government	57,361	-	-	57,361	
Physical environment	245,607	-	-	245,607	
pital outlay	-	-	8,271,795	8,271,795	

Expenditures Current

Ca
Debt Service
Principal	
-	
310,000	
-	
310,000	
Interest		- 		522,175 		- 		522,175 	
Total Expenditures		302,968 		832,175 		8,271,795 		9,406,938 	
Excess of revenues over/(under) expenditures	
	138,498 	
	30,752 	
	(282,063)	
	(112,813)	

Other Financing Sources/(Uses) Transfers in	

-	

-	

31,626	

31,626	
Transfers out		- 		(31,626)		- 		(31,626)	
Total Other Financing Sources/(Uses)		- 		(31,626)		31,626 		- 	
Net Change in Fund Balances	138,498	(874)	(250,437)	(112,813)	
Fund Balances - October 1, 2022		(2,486)		1,091,204 		(740,991)		347,727 	
Fund Balances - September 30, 2023	 $	136,012 	 $ 1,090,330 	 $  (991,428)	 $	234,914 	

See accompanying notes to financial statements.

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

Net Change in Fund Balances - Total Governmental Funds	$	(112,813)

Amounts reported for governmental activities in the Statement of Activities are different because:

Governmental funds report capital outlays as expenditures. However, in the
Statement of Activities, the cost of those assets is allocated over their
estimated useful lives as depreciation. This is the amount of capital outlay in		
the current period.	8,271,795	
Repayments of bond principal are expenditures in the governmental funds, but the repayments reduce long-term liabilities in the Statement of Net Position.	
310,000	
Bond premium is amortized over the life of the bonds as a component of interest expense at the government-wide level. This is the current year amortization.	
4,390	
In the Statement of Activities, interest is accrued on outstanding bonds; whereas in governmental funds, interest expenditures are reported when due. This is the net amount between the prior year and current year accruals.	

3,229	

Revenues that are not available to meet current uses are not reflected as
revenues at the fund level, however, revenues are recognized when earned at the
government-wide level. This is the current year change in unavailable revenues.			(4,331) Change in Net Position of Governmental Activities	 $	8,472,270 

See accompanying notes to financial statements.

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

Original	

Final		Variance with Final Budget
Positive	
Budget	Budget	Actual	(Negative)	

Revenues				
Special assessments	$	304,018	$	433,914	$	433,914	$	-	
Developer contributions	-	-	7,492	7,492	
Miscellaneous revenues		- 		- 		60 		60 	
Total Revenues Expenditures
Current
General government		304,018 

95,640		433,914 

85,640		441,466 

57,361		7,552 

28,279	
Physical environment		208,378  	348,274 		245,607 		102,667 	
Total Expenditures		304,018  	433,914 		302,968 		130,946 	
Net Change in Fund Balances	-	-	138,498	138,498	
Fund Balances - October 1, 2022		-  	- 		(2,486)		(2,486)	
Fund Balances - September 30, 2023	 $	-   $	- 	 $	136,012 	 $	136,012 	

See accompanying notes to financial statements.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the District have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The District's more significant accounting policies are described below.
Reporting Entity
The District was established on September 25, 2019, pursuant to the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes, as amended (the "Act"), and by Ordinance 2019-483-E of the City of Jacksonville, Florida, as a Community Development District. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of the infrastructure necessary for community development within its jurisdiction. The District is authorized to issue bonds for the purpose, among others, of financing, funding, planning, establishing, acquiring, constructing district roads, landscaping, and other basic infrastructure projects within or outside the boundaries of the Boggy Branch Community Development District. The District is governed by a five member Board of Supervisors. All the Supervisors are employed by the Developer. The District operates within the criteria established by Chapter 190, Florida Statutes.
As required by GAAP, these financial statements present the Boggy Branch Community Development District (the primary government) as a stand-alone government. The reporting entity for the District includes all functions of government in which the District’s Board exercises oversight responsibility including, but not limited to, financial interdependency, selection of governing authority, designation of management, significant ability to influence operations and accountability for fiscal matters.
Based upon the application of the above-mentioned criteria as set forth in Governmental Accounting Standards Board, The Financial Reporting Entity, the District has identified no component units.
Measurement Focus and Basis of Accounting

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

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

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus and Basis of Accounting (Continued)

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

Amounts paid to acquire capital assets are capitalized as assets, rather than reported as an expenditure. Proceeds of long-term debt are recorded as liabilities in the government-wide financial statements, rather than as an other financing source.
Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an expenditure.
Fund Financial Statements

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

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

2. Measurement Focus and Basis of Accounting (Continued)

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

Nonspendable Fund Balance – This classification consists of amounts that cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact.

Restricted Fund Balance – This classification includes amounts that can be spent only for specific purposes stipulated by constitution, external resource providers, or through enabling legislation.
Assigned Fund Balance – This classification consists of the Board of Supervisors’ intent to be used for specific purposes, but are neither restricted nor committed. The assigned fund balances can also be assigned by the District’s management company.
Unassigned Fund Balance – This classification is the residual classification for the government’s general fund and includes all spendable amounts not contained in the other classifications. Unassigned fund balance is considered to be utilized first when an expenditure is incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used.

Fund Balance Spending Hierarchy – For all governmental funds except special revenue funds, when restricted, committed, assigned, and unassigned fund balances are combined in a fund, qualified expenditures are paid first from restricted or committed fund balance, as appropriate, then assigned and finally unassigned fund balances.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus and Basis of Accounting (Continued)

b. Fund Financial Statements (Continued) Governmental Funds (Continued)
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are considered to be available when they are collected within the current period or soon thereafter to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within 60 days of the end of the current fiscal period.
Expenditures generally are recorded when a liability is incurred, as under accrual accounting. Interest associated with the current fiscal period is considered to be an accrual item and so has been recognized as revenue of the current fiscal period.

Under the current financial resources measurement focus, only current assets and current liabilities are generally included on the balance sheet. The reported fund balance is considered to be a measure of “available spendable resources”.

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

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

Basis of Presentation

Governmental Major Funds

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

Basis of Presentation (Continued)
Governmental Major Funds (Continued)
Debt Service Fund – Accounts for debt service requirements to retire the special assessment bonds which were used to finance the construction of District infrastructure improvements.

Capital Projects Fund – Accounts for financial resources to be used in the acquisition and construction of infrastructure improvements within the boundaries of the District.
Non-current Governmental Assets/Liabilities
GASB Statement 34 requires that non-current governmental assets, such as land and improvements, and non-current governmental liabilities, such as general obligation bonds and due to developer be reported in the governmental activities column in the government-wide Statement of Net Position.
Assets, Liabilities, and Net Position or Equity
Cash and Investments
Florida Statutes require state and local governmental units to deposit monies with financial institutions classified as "Qualified Public Depositories," a multiple financial institution pool whereby groups of securities pledged by the various financial institutions provide common collateral from their deposits of public funds. This pool is provided as additional insurance to the federal depository insurance and allows for additional assessments against the member institutions, providing full insurance for public deposits.
The District is authorized to invest in those financial instruments as established by Section 218.415, Florida Statutes. The authorized investments consist of:
Direct obligations of the United States Treasury;
The Local Government Surplus Funds Trust or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperative Act of 1969;
Interest-bearing time deposits or savings accounts in authorized qualified public depositories;
Securities and Exchange Commission, registered money market funds with the highest credit quality rating from a nationally recognized rating agency.

Assets, Liabilities, and Net Position or Equity (Continued)

Cash and Investments (Continued)

Cash equivalents include time deposits and all highly liquid debt instruments with original maturities of three months or less and held in a qualified public depository as defined by Section 280.02, Florida Statutes.

Budgets

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

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

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend its useful life are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are constructed.
Depreciation of capital assets is computed and recorded by utilizing the straight-line method.

Unamortized Bond Premium

Bond premiums associated with the issuance of revenue bonds are amortized according to the straight-line method of accounting. For financial reporting, unamortized bond premiums are netted with the applicable long-term debt.

NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS
Explanation of Differences Between the Governmental Fund Balance Sheet and the Government-wide Statement of Net Position
“Total fund balances” of the District’s governmental funds, $234,914, differs from “Net Position” of governmental activities, $13,910,974, reported in the Statement of Net Position. This difference primarily results from the long-term economic focus of the Statement of Net Position versus the current financial resources focus of the governmental fund balance sheet. The effect of the differences is illustrated below.

Capital related items
When capital assets (land, buildings and improvements and infrastructure that are to be used in governmental activities) are purchased or constructed, the cost of those assets is reported as expenditures in governmental funds. However, the Statement of Net Position included those capital assets among the assets of the District as a whole.

Construction in progress	$	28,274,056

Long-term debt transactions

Governmental Activities long-term liabilities are not due and payable in the current period and are not reported as fund liabilities. All liabilities (both current and long-term) are reported in the Statement of Net Position. Balances at September 30, 2023 were:

Bonds payable	$	(14,260,000)	
Bond premium		(123,652)	
Total	$	(14,383,652)	

Accrued liabilities in the Statement of Net Position differ from the amount reported in governmental funds due to the accrued interest on bonds.
Accrued interest	$	(214,344)

NOTE	B	–	RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS (CONTINUED)
Explanation of Differences Between the Governmental Fund Operating Statements and the Statement of Activities
The “net change in fund balances” for government funds, $(112,813), differs from the “change in net position” for governmental activities, $8,472,270, reported in the Statement of Activities. The differences arise primarily from the long-term economic focus of the Statement of Activities versus the current financial resources focus of the governmental funds. The effect of the differences is illustrated as follows.
Capital related items
When capital assets that are to be used in governmental activities are purchased or constructed, the resources expended for those assets are reported as expenditures in governmental funds. However, in the Statement of Activities, the costs of those assets are capitalized and the cost is allocated over their estimated useful lives as depreciation. This is the current year capital outlay.
Capital outlay	$	8,271,795
Long-term debt transactions
Repayments of bond principal are reported as an expenditure in the governmental funds and, thus, have the effect of reducing fund balance because current financial resources have been used.
Bond principal payments	$	310,000
Amortization of the bond premium does not require the use of current resources and therefore, is not reported in governmental funds.
Amortization of bond premium	$	4,390
Accrued interest
Interest is reported at the fund level when paid, however, at the government-wide level interest is reported as incurred. This is the change in accrued interest in the current year.
Accrued interest	$	3,229
Deferred inflows of resources
Revenues that are not available for current uses, are not reflected as revenues at the fund level. Revenues are reflected as earned at the government-wide level. This is the current year change in unavailable revenues
Unavailable revenues	$	(4,331)

NOTE C – CASH AND INVESTMENTS
All deposits are held in qualified public depositories and are included on the accompanying balance sheet as cash and investments. The District did not have investment balances.
Custodial Credit Risk – Deposits

Custodial credit risk is the risk that in the event of a bank failure, the District's deposits may not be returned to it. The District does not have a formal deposit policy for custodial credit risk, however, they follow the provisions of Chapter 280, Florida Statutes regarding deposits and investments. As of September 30, 2023, the District's bank balance was $154,586 and the carrying value was $151,462. Exposure to custodial credit risk was as follows. The District maintains all deposits in a qualified public depository in accordance with the provisions of Chapter 280, Florida Statutes, which means that all deposits are fully insured by Federal Depositors Insurance or collateralized under Chapter 280, Florida Statutes.
Investments

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

Description		Maturities		Fair Value	
First American Treasury Obligation		9 days*		$	866,494	

*Weighted Average Maturity					

The District categorizes its fair value measurements within the fair value hierarchy recently established by generally accepted accounting principles. The fair value is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. The District uses a market approach in measuring fair value that uses prices and other relevant information generated by market transactions involving identical or similar assets, liabilities, or groups of assets and liabilities.
Assets or liabilities are classified into one of three levels. Level 1 is the most reliable and is based on quoted price for identical assets, or liabilities, in an active market. Level 2 uses significant other observable inputs when obtaining quoted prices for identical or similar assets, or liabilities, in markets that are not active. Level 3 is the least reliable and uses significant unobservable inputs that use the best information available under the circumstances, which includes the District’s own data in measuring unobservable inputs.
Based on the criteria in the preceding paragraph, the First American Treasury Obligation listed above is a Level 1 asset.

NOTE C – CASH AND INVESTMENTS (CONTINUED)

Interest Rate Risk

The District does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates.
Credit Risk

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

Concentration of Credit Risk

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

NOTE D – CAPITAL ASSETS
Capital asset activity for the year ended September 30, 2023 was as follows:

Governmental activities:
Capital assets, not depreciated

Balance	Balance
October 1,	September 30,
	2022	 	Additions	 	Deletions	 	2023	

Construction in progress	 $ 20,002,261   $	8,271,795   $	-   $ 28,274,056 

NOTE E – LONG-TERM DEBT
The following is a summary of debt activity for the District for the period ended September 30, 2023:

Bonds payable at October 1, 2022	$  14,570,000	
Principal payments		(310,000)	
Bonds payable at September 30, 2023	14,260,000	
Bond premium, net		123,652	
Bonds Payable, Net at September 30, 2023	$	14,383,652	
District debt is comprised of the following at September 30, 2023:		
Special Assessment Bonds		
$14,870,000 Series 2021 Special Assessment Bonds maturing through 2051, at various interest rates between 2.5% and 4%, payable May 1 and November 1. Current
portion is $315,000.	

$	14,260,000	

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

Year Ending
 September 30,		

	Principal			

	Interest			

	Total		
2024	$	315,000	$	514,425	$	829,425	
2025	325,000	506,550	831,550	
2026	330,000	498,425	828,425	
2027	340,000	490,175	830,175	
2028	350,000	479,975	829,975	
2029-2033	1,925,000	2,233,500	4,158,500	
2034-2038	2,285,000	1,884,325	4,169,325	
2039-2043	2,730,000	1,452,050	4,182,050	
2044-2048	4,070,000	877,400	4,947,400	
2049-2051		1,590,000 		189,600 		1,779,600 	
Totals	 $ 14,260,000 	 $  9,126,425 	 $ 23,386,425 	

NOTE E – LONG-TERM DEBT (CONTINUED)
Summary of Significant Bonds Resolution Terms and Covenants

Special Assessment Bonds, Series 2021
Significant Bond Provisions
The Series 2021 Bonds are subject to redemption at the option of the District prior to their maturity, in whole or in part, at any time after May 1, 2031 a price equal to the par amount of the Series 2021 Bonds thereof, together with accrued interest to the date of redemption. The Series 2021 are subject to extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Trust Indenture.
The Trust Indenture established certain amounts be maintained in a reserve account. In addition, the Trust Indenture has certain restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements.
Depository Funds
The bond resolution establishes certain funds and determines the order in which revenues are to be deposited into these funds. A description of the significant funds, including their purposes, is as follows:
Reserve Funds – The Series 2021 Reserve Account was funded from the proceeds of the Series 2021 Bonds in an amount equal to the maximum annual debt service required for Series 2021 Bonds at the date of issuance until the Reserve Account Release Conditions have been satisfied as established in the Trust Indenture. Once the Release Conditions have been satisfied as established in the Trust Indenture the Reserve Account shall be reduced to an amount equal to 50% of the maximum annual debt service requirement outstanding. Monies held in the reserve accounts will be used only for the purposes established in the Trust Indenture.
The following is a schedule of required reserve balances as of September 30, 2023:

Reserve	Reserve
		Balance	  Requirement  Special Assessment Bonds, Series 2021	$		828,600		$	828,600

NOTE F – RELATED PARTY TRANSACTIONS

All voting members of the Board of Supervisors are employed by the Developer or a related entity. The District received $7,995,691 in contributions from the Developer for the year ended September 30, 2023. Additionally, the District has $2,446,656 due from the developer and due to developer of $12,000.

NOTE G – ECONOMIC DEPENDENCY

The Developer owns a significant portion of land within the District. The District’s activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District’s operations.
NOTE H – RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; and natural disasters for which the government carries commercial insurance. The District has not filed any claims under this commercial coverage.
NOTE I – INTERLOCAL AGREEMENT

In a prior year, the District entered into an interlocal agreement related to cost sharing for certain infrastructure projects with Ryals Creek Community Development District. The agreement provides for the improvements to be constructed, acquired or other otherwise provided by the District. The projected costs related to the agreement total approximately $27 million. No contributions were made in the current year.

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

To the Board of Supervisors
Boggy Branch Community Development District Jacksonville, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements, as listed in the table of contents, of Boggy Branch Community Development District, as of and for the year ended September 30, 2023, and the related notes to the financial statements, which collectively comprise the basic financial statements and have issued our report thereon dated June 27, 2024.

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

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

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To the Board of Supervisors
Boggy Branch Community Development District

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

Purpose of this Report

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

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida June 27, 2024

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MANAGEMENT LETTER
To the Board of Supervisors
Boggy Branch Community Development District Jacksonville, Florida
Report on the Financial Statements
We have audited the financial statements of the Boggy Branch Community Development District as of and for the year ended September 30, 2023, and have issued our report thereon dated June 27, 2024.
Auditor’s Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America and Chapter 10.550, Rules of the Florida Auditor General.
Other Reporting Requirements
We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and our Independent Auditor’s Report on an examination conducted in accordance with AICPA Professionals Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated June 27, 2024, should be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding financial audit report. There were no findings or recommendations in the prior financial audit report.
Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not Boggy Branch Community Development District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific conditions met. In connection with our audit, we determined that Boggy Branch Community Development District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.

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To the Board of Supervisors
Boggy Branch Community Development District
Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for Boggy Branch Community Development District. It is management’s responsibility to monitor the Boggy Branch Community Development District’s financial condition; our financial condition assessment was based in part on the representations made by management and the review of the financial information provided by the same as of September 30, 2023.
Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.
Specific Information
The information provided below was provided by management and has not been audited; therefore, we do not express an opinion or provide any assurance on the information.
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, the Boggy Branch Community Development District reported:
The total number of district employees compensated in the last pay period of the District’s fiscal year: 0
The total number of independent contractors to whom nonemployee compensation was paid in the last month of the District’s fiscal year: 4
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency: $0
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency: $531,399
Each construction project with a total cost of at least $65,000 approved by the District that is scheduled to begin on or after October 1, 2022, together with the total expenditures for such project: 2021 Capital Project $8,271,795
A budget variance based on the budget adopted under Section 189.016(4), Florida Statutes, before the beginning of the fiscal year being reported if the District amends a final adopted budget under Section 189.016(6), Florida Statutes: The budget was amended, see below.
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)8, Rules of the Auditor General, the Boggy Branch Community Development District reported:
The rate or rates of non-ad valorem special assessments imposed by the District: General Fund, $793.56 - $967.47 and Debt Service, $1,244.14 - $990.63.
The amount of special assessments collected by or on behalf of the District: Total special assessments collected was $1,262,214.
The total amount of outstanding bonds issued by the District and the terms of such bonds. Series 2021 Bonds, $14,260,000 maturing in May 2051.

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To the Board of Supervisors
Boggy Branch Community Development District

Original Budget		

Actual		Variance With Original Budget Positive
(Negative)	
Revenues						
Special assessments	$	304,018		$	433,914		$	129,896	
Developer contributions	-		7,492		7,492	
Miscellaneous revenues		- 			60 			60 	
Total Revenues		304,018 			441,466 			137,448 	

Expenditures Current
General government	95,640	57,361	38,279	
Physical environment		208,378 		245,607 		(37,229)	
Total Expenditures		304,018 		302,968 		1,050 	

Excess revenues over/(under)				
expenditures		- 			138,498 			138,498 	
Fund Balances - October 1, 2022		- 			(2,486)			(2,486)	
Fund Balances - September 30, 2023	 $	- 		 $	136,012 		 $	136,012 	

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

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To the Board of Supervisors
Boggy Branch Community Development District
Purpose of this Letter

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

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida June 27, 2024

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

To the Board of Supervisors
Boggy Branch Community Development District Jacksonville, Florida

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

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

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida June 27, 2024

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BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

Public Hearing on the Adoption of the District’s Annual Budget
Public Comments and Testimony
Board Comments
	Consideration of Resolution 2024-12,
Adopting the Fiscal Year 2025 Budget and Appropriating Funds

RESOLUTION 2024-12

THE ANNUAL APPROPRIATION RESOLUTION OF THE BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2024 AND ENDING SEPTEMBER 30, 2025; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2024, submitted to the Board of Supervisors (“Board”) of the Boggy Branch Community Development District (“District”) proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2024 and ending September 30, 2025 (“Fiscal Year 2024/2025”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and
WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and
WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least two days before the public hearing; and
WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and
WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1.   BUDGET
The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

The Proposed Budget, attached hereto as Exhibit A, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Boggy Branch Community Development District for the Fiscal Year Ending September 30, 2025.”
The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption and shall remain on the website for at least 2 years.
SECTION 2.	APPROPRIATIONS
There is hereby appropriated out of the revenues of the District, for Fiscal Year 2024/2025, the sum of $	 to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND	$	
DEBT SERVICE FUND (SERIES 2021)	$	

DEBT SERVICE FUND (SERIES 2024)	$	

TOTAL ALL FUNDS	$	
SECTION 3.	BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2024/2025, or within 60 days following the end of the Fiscal Year 2024/2025, may amend its Adopted Budget for that fiscal year as follows:

A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.
The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if

the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.
Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must ensure that any amendments to the budget under paragraph c. above are posted on the District’s website within 5 days after adoption and remain on the website for at least 2 years.
SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 	 DAY OF 	, 2024.
ATTEST:	BOGGY BRANCH COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By:	 Its:	

Exhibit A: Fiscal Year 2024/2025 Budget

Exhibit A

Fiscal Year 2024/2025 Budget

Actual Through	Anticipated June - Sept.	Anticipated FY	FY 2024 Approved	FY 2025 Proposed	
5/31/24		2024 Total	Budget	Budget	

Revenues

Assessments	$	507,289.00		$	51,963.00		$	559,252.00		$	559,252.00		$	1,116,779.39	
Net Revenues	$	507,289.00		$	51,963.00		$	559,252.00		$	559,252.00		$	1,116,779.39	

Expenditures

Public Officials Liability Insurance	$	2,604.00		$	-		$	2,604.00		$	2,754.00		$	2,864.00	
Trustee Fees	4,040.63			0.00		4,040.63		4,500.00		9,000.00	
District Management	18,333.36			9,166.64		27,500.00		27,500.00		27,500.00	
Engineering Fees	8,900.00			3,333.33		12,233.33		10,000.00		10,000.00	
Disclosure Agent	2,500.00			3,750.00		6,250.00		5,000.00		10,000.00	
District Counsel	5,802.50			8,333.33		14,135.83		25,000.00		25,000.00	
Assessment Administration	5,000.00			0.00		5,000.00		5,000.00		15,000.00	
Ryals Creek Interlocal Agreement	64,635.00			0.00		64,635.00		45,000.00		65,000.00	
Legal Advertising	3,461.89			400.00		3,861.89		1,500.00		2,500.00	
Postage	0.00			0.00		0.00		0.00		0.00	
Arbitrage rebate Calculation	0.00			750.00		750.00		750.00		750.00	
Audit	0.00			3,575.00		3,575.00		3,575.00		3,575.00	
General Insurance	3,182.00			0.00		3,182.00		3,365.00		3,500.00	
Miscellaneous - Bank Fees	831.27			1,000.00		1,831.27		2,703.00		250.00	
Website Maintenance	1,680.00			1,140.00		2,820.00		2,520.00		2,820.00	
Dues, Licenses & Fees	175.00			0.00		175.00		175.00		175.00	
Office Misc.	171.83			150.00		321.83		750.00		750.00	
Contingency	0.00			0.00		0.00		10,000.00		10,000.00	
Field Management	0.00			0.00		0.00		3,600.00		3,600.00	
Lake Maintenance	7,224.00			3,612.00		10,836.00		2,400.00		10,836.00	
Landscape Maintenance	38,918.35			31,134.68		70,053.03		140,000.00		140,000.00	
Landscape Improvements	0.00			5,000.00		5,000.00		5,000.00		5,000.00	
Irrigation Repairs	0.00			5,000.00		5,000.00		5,000.00		5,000.00	
Utilities	14,989.65			7,494.83		22,484.48		162,000.00		162,000.00	
Fountains	654.69			580.00		1,234.69		980.00		1,160.00	
General Maintenance	0.00			5,000.00		5,000.00		5,000.00		5,000.00	
Security	0.00			0.00		0.00		12,000.00		12,000.00	
Bridge	250.00			0.00		250.00		5,000.00		5,000.00	
Master Expenditures Total	$	183,354.17		$	89,419.81		$	272,773.98		$	491,072.00		$	538,280.00	

Amenity - Insurance	$	-	$	-	$	-	$	-	$	50,000.00	
Amenity - Janitorial		0.00		0.00		0.00		0.00	7,500.00	
Amenity - Pool and Splash Pad Maintenance		0.00		0.00		0.00		0.00	28,000.00	
Amenity - Dues & License		0.00		0.00		0.00		0.00	1,000.00	
Amenity - Maintenance		0.00		0.00		0.00		0.00	23,000.00	
Lifestyle Programming		0.00		0.00		0.00		0.00	31,000.00	
Lifestyle Coordinator		0.00		0.00		0.00		0.00	69,430.00	
Amenity - Manager		0.00		0.00		0.00		0.00	68,865.39	
Amenity - Electric		0.00		0.00		0.00		0.00	40,000.00	
Amenity - Telephone		0.00		0.00		0.00		0.00	2,000.00	
Amenity - Gates/ Control Access		0.00		0.00		0.00		0.00	4,000.00	
Amenity - Cable		0.00		0.00		0.00		0.00	3,000.00	
Amenity Refuse Services and Trash Removal		0.00		0.00		0.00		0.00	2,500.00	
Fitness Facility - Maintenance		0.00		0.00		0.00		0.00	10,000.00	
Amenity - Gas (Pool Heating)		0.00		0.00		0.00		0.00	35,000.00	
Amenity - Pest Control		0.00		0.00		0.00		0.00	3,024.00	
Amenity - Landscape Maintenance		0.00		0.00		0.00		0.00	45,000.00	

Actual Through 5/31/24

Anticipated June - Sept.	Anticipated FY
2024 Total

FY 2024 Approved Budget

FY 2025 Proposed Budget

*Direct Bill/Off Roll Phase 1C (front)
*Direct Bill/Off Roll Phase 1C (alley)
TOTAL UNITS

80	Neighborhood & Master

$93,318.12

70

Neighborhood & Master

$94,653.36

957

$1,116,779.39

Amenity - Mulch	0.00	0.00	0.00	0.00	15,000.00	
Amenity - Reclaimed Water	0.00	0.00	0.00	0.00	35,000.00	
Amenity Expenditures Total	
$	-	
$	-	
$	-	
$	-	$	473,319.39	

Field Management	$	-		$	-		$	-		$	3,600.00		$	3,600.00	
Lake Maintenance		0.00			0.00			0.00		4,800.00		4,800.00	
Landscape Maintenance		0.00			0.00			0.00		15,000.00		15,000.00	
Landscape Improvements		0.00			0.00			0.00		2,000.00		2,000.00	
Irrigation Repairs		0.00			0.00			0.00		2,000.00		2,000.00	
Utilities		0.00			0.00			0.00		18,000.00		18,000.00	
Fountains		0.00			0.00			0.00		980.00		980.00	
General Maintenance		0.00			0.00			0.00		2,000.00		2,000.00	
Mowing Pond Banks		0.00			0.00			0.00		4,800.00		4,800.00	
Phase 1 Expenditures Total	$	-		$	-		$	-		$	53,180.00		$	53,180.00	
Alley Lot Trash	$	40,304.47	$	20,152.24	$	60,456.71	$	20,000.00	$	52,000.00	
Alley Lot Expenditures Total	$	40,304.47	$	20,152.24	$	60,456.71	$	20,000.00	$	52,000.00	

Total Budget		$	223,658.64		$	109,572.05		$	333,230.69		$	564,252.00		$	1,116,779.39	
	
*						
Per Unit		
Net		
Gross	
	Master Units (Phase 1 and 2)	957							$1,057.05		$1,142.76	
	Phase 1 Neighborhood Units	486							$109.42		$118.30	
		Total Front Lots	$1,166.48	$1,261.06	

Alley Lot Units Phase 1	
280		
$185.71	
$200.77	
		Total Alley Lots	$1,352.19	$1,461.83	

Direct Bill/Funding Agreement Phase 2	471	Master Only	$497,871.80	
*On Roll Phase 1A (front)	58	Neighborhood & Master	$67,655.64	
*On Roll Phase 1A (alley)	115	Neighborhood & Master	$155,501.94	
*On Roll Phase 1B (front)	68	Neighborhood & Master	$79,320.40	
*On Roll Phase 1B (alley)	95	Neighborhood & Master	$128,458.13	

Boggy Branch CDD Proposed Debt Service Fund Budget
Series 2021 and 2024 Special Assessment Bonds FY 2025

"Exhibit B"	 		
	Proposed FY 2025
	Budget		

Revenues:		
Special Assessments	$2,167,289	
Total Revenues		$2,167,289	

Expenditures:		
Series 2021 - Interest 11/1/24	$253,275	
Series 2021 - Principal 5/1/25	$325,000	
Series 2021 - Interest 5/1/25	$253,275	
Series 2024 - Interest 11/1/24	$310,369	
Series 2024 - Principal 5/1/25	$155,000	
Series 2024 - Interest 5/1/25	$310,369	
Total Expenditures		$1,607,287	

Excess Revenues / (Expenditures)		$560,001	
11/1/25 Interest Series 2021	$253,275	
11/1/25 Interest Series 2024	$306,726	
	$560,001	

BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2024-13, Imposing Special Assessment and Certifying an Assessment Roll

RESOLUTION 2024-13

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2024/2025; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Boggy Branch Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and
WHEREAS, the District is located in Duval County, Florida (“County”); and
WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the fiscal year beginning October 1, 2024 and ending September 30, 2025 (“Fiscal Year 2024/2025”), attached hereto as Exhibit “A;” and
WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and
WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and
WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and

WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Adopted Budget; and
WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2024/2025; and

WHEREAS, it is in the best interests of the District to adopt the assessment roll (“Assessment Roll”) attached to this Resolution as Exhibit “B,” and to directly collect the special assessments as identified in the Assessment Roll; and
WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll adopted herein, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1.  BENEFIT & ALLOCATION FINDINGS. The Board hereby finds and determines that the provision of the services, facilities, and operations as described in Exhibit “A” confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands, as shown in Exhibits “A” and “B,” is hereby found to be fair and reasonable.
SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 170, 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District and in accordance with Exhibits “A” and “B.” The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.

SECTION 3.	Collection and Enforcement; Penalties; Interest.

Direct Bill Assessments. The operations and maintenance special assessments, and previously levied debt service special assessments, will be collected directly by the District in accordance with Florida law, as set forth in Exhibits “A” and “B.” Operation and maintenance assessments directly collected by the District are due according to the following schedule: 25% due no later than October 15, 2024; 25% due no later than January 15, 2025; 25% due no later than April 15, 2025; and 25% due no later than July 15, 2025. Previously levied debt assessments directly collected by the District are due according to the following schedule: 60% no later than April 15, 2025, and 40% no later than October 15, 2025. In the event that an assessment payment is not made in accordance with the schedule stated above, the whole assessment – including any remaining partial, deferred payments for Fiscal Year 2024/2025, shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment

interest on delinquent assessments shall accrue at the rate of any bonds secured by the assessments, or at the statutory prejudgment interest rate, as applicable. In the event an assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170, Florida Statutes, or other applicable law to collect and enforce the whole assessment, as set forth herein.
Future Collection Methods. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

SECTION 4.	ASSESSMENT ROLL.  The Assessment Roll, attached to this Resolution as
Exhibit “B,” is hereby certified for collection. The proceeds therefrom shall be paid to the District.

SECTION 5.  Assessment Roll Amendment. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.

SECTION 6. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.
SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.
PASSED AND ADOPTED this 	 day of 	, 2024.
ATTEST:	BOGGY BRANCH COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair / Vice Chair, Board of Supervisors

Exhibit A:	Budget
Exhibit B:	Assessment Roll

Exhibit A
Budget

Actual Through	Anticipated June - Sept.	Anticipated FY	FY 2024 Approved	FY 2025 Proposed	
5/31/24		2024 Total	Budget	Budget	

Revenues

Assessments	$	507,289.00		$	51,963.00		$	559,252.00		$	559,252.00		$	1,116,779.39	
Net Revenues	$	507,289.00		$	51,963.00		$	559,252.00		$	559,252.00		$	1,116,779.39	

Expenditures

Public Officials Liability Insurance	$	2,604.00		$	-		$	2,604.00		$	2,754.00		$	2,864.00	
Trustee Fees	4,040.63			0.00		4,040.63		4,500.00		9,000.00	
District Management	18,333.36			9,166.64		27,500.00		27,500.00		27,500.00	
Engineering Fees	8,900.00			3,333.33		12,233.33		10,000.00		10,000.00	
Disclosure Agent	2,500.00			3,750.00		6,250.00		5,000.00		10,000.00	
District Counsel	5,802.50			8,333.33		14,135.83		25,000.00		25,000.00	
Assessment Administration	5,000.00			0.00		5,000.00		5,000.00		15,000.00	
Ryals Creek Interlocal Agreement	64,635.00			0.00		64,635.00		45,000.00		65,000.00	
Legal Advertising	3,461.89			400.00		3,861.89		1,500.00		2,500.00	
Postage	0.00			0.00		0.00		0.00		0.00	
Arbitrage rebate Calculation	0.00			750.00		750.00		750.00		750.00	
Audit	0.00			3,575.00		3,575.00		3,575.00		3,575.00	
General Insurance	3,182.00			0.00		3,182.00		3,365.00		3,500.00	
Miscellaneous - Bank Fees	831.27			1,000.00		1,831.27		2,703.00		250.00	
Website Maintenance	1,680.00			1,140.00		2,820.00		2,520.00		2,820.00	
Dues, Licenses & Fees	175.00			0.00		175.00		175.00		175.00	
Office Misc.	171.83			150.00		321.83		750.00		750.00	
Contingency	0.00			0.00		0.00		10,000.00		10,000.00	
Field Management	0.00			0.00		0.00		3,600.00		3,600.00	
Lake Maintenance	7,224.00			3,612.00		10,836.00		2,400.00		10,836.00	
Landscape Maintenance	38,918.35			31,134.68		70,053.03		140,000.00		140,000.00	
Landscape Improvements	0.00			5,000.00		5,000.00		5,000.00		5,000.00	
Irrigation Repairs	0.00			5,000.00		5,000.00		5,000.00		5,000.00	
Utilities	14,989.65			7,494.83		22,484.48		162,000.00		162,000.00	
Fountains	654.69			580.00		1,234.69		980.00		1,160.00	
General Maintenance	0.00			5,000.00		5,000.00		5,000.00		5,000.00	
Security	0.00			0.00		0.00		12,000.00		12,000.00	
Bridge	250.00			0.00		250.00		5,000.00		5,000.00	
Master Expenditures Total	$	183,354.17		$	89,419.81		$	272,773.98		$	491,072.00		$	538,280.00	

Amenity - Insurance	$	-	$	-	$	-	$	-	$	50,000.00	
Amenity - Janitorial		0.00		0.00		0.00		0.00	7,500.00	
Amenity - Pool and Splash Pad Maintenance		0.00		0.00		0.00		0.00	28,000.00	
Amenity - Dues & License		0.00		0.00		0.00		0.00	1,000.00	
Amenity - Maintenance		0.00		0.00		0.00		0.00	23,000.00	
Lifestyle Programming		0.00		0.00		0.00		0.00	31,000.00	
Lifestyle Coordinator		0.00		0.00		0.00		0.00	69,430.00	
Amenity - Manager		0.00		0.00		0.00		0.00	68,865.39	
Amenity - Electric		0.00		0.00		0.00		0.00	40,000.00	
Amenity - Telephone		0.00		0.00		0.00		0.00	2,000.00	
Amenity - Gates/ Control Access		0.00		0.00		0.00		0.00	4,000.00	
Amenity - Cable		0.00		0.00		0.00		0.00	3,000.00	
Amenity Refuse Services and Trash Removal		0.00		0.00		0.00		0.00	2,500.00	
Fitness Facility - Maintenance		0.00		0.00		0.00		0.00	10,000.00	
Amenity - Gas (Pool Heating)		0.00		0.00		0.00		0.00	35,000.00	
Amenity - Pest Control		0.00		0.00		0.00		0.00	3,024.00	
Amenity - Landscape Maintenance		0.00		0.00		0.00		0.00	45,000.00	

Actual Through 5/31/24

Anticipated June - Sept.	Anticipated FY
2024 Total

FY 2024 Approved Budget

FY 2025 Proposed Budget

*Direct Bill/Off Roll Phase 1C (front)
*Direct Bill/Off Roll Phase 1C (alley)
TOTAL UNITS

80	Neighborhood & Master

$93,318.12

70

Neighborhood & Master

$94,653.36

957

$1,116,779.39

Amenity - Mulch	0.00	0.00	0.00	0.00	15,000.00	
Amenity - Reclaimed Water	0.00	0.00	0.00	0.00	35,000.00	
Amenity Expenditures Total	
$	-	
$	-	
$	-	
$	-	$	473,319.39	

Field Management	$	-		$	-		$	-		$	3,600.00		$	3,600.00	
Lake Maintenance		0.00			0.00			0.00		4,800.00		4,800.00	
Landscape Maintenance		0.00			0.00			0.00		15,000.00		15,000.00	
Landscape Improvements		0.00			0.00			0.00		2,000.00		2,000.00	
Irrigation Repairs		0.00			0.00			0.00		2,000.00		2,000.00	
Utilities		0.00			0.00			0.00		18,000.00		18,000.00	
Fountains		0.00			0.00			0.00		980.00		980.00	
General Maintenance		0.00			0.00			0.00		2,000.00		2,000.00	
Mowing Pond Banks		0.00			0.00			0.00		4,800.00		4,800.00	
Phase 1 Expenditures Total	$	-		$	-		$	-		$	53,180.00		$	53,180.00	
Alley Lot Trash	$	40,304.47	$	20,152.24	$	60,456.71	$	20,000.00	$	52,000.00	
Alley Lot Expenditures Total	$	40,304.47	$	20,152.24	$	60,456.71	$	20,000.00	$	52,000.00	

Total Budget		$	223,658.64		$	109,572.05		$	333,230.69		$	564,252.00		$	1,116,779.39	
	
*						
Per Unit		
Net		
Gross	
	Master Units (Phase 1 and 2)	957							$1,057.05		$1,142.76	
	Phase 1 Neighborhood Units	486							$109.42		$118.30	
		Total Front Lots	$1,166.48	$1,261.06	

Alley Lot Units Phase 1	
280		
$185.71	
$200.77	
		Total Alley Lots	$1,352.19	$1,461.83	

Direct Bill/Funding Agreement Phase 2	471	Master Only	$497,871.80	
*On Roll Phase 1A (front)	58	Neighborhood & Master	$67,655.64	
*On Roll Phase 1A (alley)	115	Neighborhood & Master	$155,501.94	
*On Roll Phase 1B (front)	68	Neighborhood & Master	$79,320.40	
*On Roll Phase 1B (alley)	95	Neighborhood & Master	$128,458.13	

Exhibit B
Assessment Roll

STRAP	2021 DS	O&M	2024A1	2024A2	Total Assessment	
R-167740-0044	0	0				
R-167740-0046	0	0				
R-167740-0048	0	0				
R-167740-0060	0	0				
R-167740-0070	0	0				
R-167740-0290	0	0				
R-167740-0320	0	0				
R-167740-0330	0	0				
R-167740-0340	0	0				
R-167740-0350	0	0				
R-167740-0360	0	0				
R-167740-0370	0	0				
R-167740-0380	0	0				
R-167740-0390	0	0				
R-167740-0400	0	0				
R-167740-0410	0	0				
R-167740-0420	0	0				
R-167740-0430	0	0				
R-167740-0440	0	0				
R-167740-0450	0	0				
R-167740-0460	0	0				
R-167740-0470	0	0				
R-167740-0480	0	0				
R-167740-0490	0	0				
R-167740-0500	0	0				
R-167740-0510	0	0				
R-167740-0520	0	0				
R-167740-0530	0	0				
R-167740-0540	0	0				
R-167740-0550	0	0				
R-167740-0560	0	0				
R-167740-0570	0	0				
R-167740-0580	0	0				
R-167740-0590	1612.41	1461.83				
R-167740-0595	1612.41	1461.83				
R-167740-0600	1612.41	1461.83				
R-167740-0605	1612.41	1461.83				
R-167740-0610	1612.41	1461.83				
R-167740-0615	1612.41	1461.83				
R-167740-0620	1612.41	1461.83				
R-167740-0625	1612.41	1461.83				
R-167740-0630	1612.41	1461.83				
R-167740-0635	1612.41	1461.83				
R-167740-0640	1612.41	1461.83				

R-167740-0665	1612.41	1461.83	
R-167740-0670	1612.41	1461.83	
R-167740-0675	1612.41	1461.83	
R-167740-0680	1612.41	1461.83	
R-167740-0685	2149.88	1461.83	
R-167740-0690	2149.88	1461.83	
R-167740-0695	2149.88	1461.83	
R-167740-0700	2149.88	1461.83	
R-167740-0705	2149.88	1461.83	
R-167740-0710	2149.88	1461.83	
R-167740-0715	2149.88	1461.83	
R-167740-0720	2149.88	1461.83	
R-167740-0725	2149.88	1461.83	
R-167740-0730	2149.88	1461.83	
R-167740-0735	2149.88	1461.83	
R-167740-0740	2149.88	1461.83	
R-167740-0745	2149.88	1461.83	
R-167740-0750	2149.88	1461.83	
R-167740-0755	2149.88	1461.83	
R-167740-0760	2149.88	1461.83	
R-167740-0765	2149.88	1461.83	
R-167740-0770	2149.88	1461.83	
R-167740-0775	1970.72	1261.06	
R-167740-0780	1970.72	1261.06	
R-167740-0785	1970.72	1261.06	
R-167740-0790	1970.72	1261.06	
R-167740-0795	1970.72	1261.06	
R-167740-0800	1970.72	1261.06	
R-167740-0805	1970.72	1261.06	
R-167740-0810	1970.72	1261.06	
R-167740-0815	1970.72	1261.06	
R-167740-0820	1970.72	1261.06	
R-167740-0825	1970.72	1261.06	
R-167740-0830	1970.72	1261.06	
R-167740-0835	1970.72	1261.06	
R-167740-0840	1791.57	1261.06	
R-167740-0845	1791.57	1261.06	
R-167740-0850	1791.57	1261.06	
R-167740-0855	1791.57	1261.06	
R-167740-0860	1791.57	1261.06	
R-167740-0865	1791.57	1261.06	
R-167740-0870	1791.57	1261.06	
R-167740-0875	1791.57	1261.06	

R-167740-0900	1791.57	1261.06	
R-167740-0905	1791.57	1261.06	
R-167740-0910	1970.72	1261.06	
R-167740-0915	1970.72	1261.06	
R-167740-0920	1970.72	1461.83	
R-167740-0925	1791.57	1461.83	
R-167740-0930	1970.72	1461.83	
R-167740-0935	1791.57	1461.83	
R-167740-0940	1791.57	1461.83	
R-167740-0945	1970.72	1461.83	
R-167740-0950	1970.72	1461.83	
R-167740-0955	1791.57	1461.83	
R-167740-0960	1791.57	1461.83	
R-167740-0965	1791.57	1461.83	
R-167740-0970	1612.41	1461.83	
R-167740-0975	1791.57	1461.83	
R-167740-0980	1791.57	1461.83	
R-167740-0985	1791.57	1461.83	
R-167740-0990	1791.57	1461.83	
R-167740-0995	1791.57	1461.83	
R-167740-1000	1791.57	1461.83	
R-167740-1005	1791.57	1461.83	
R-167740-1010	1791.57	1461.83	
R-167740-1015	1791.57	1461.83	
R-167740-1020	1791.57	1461.83	
R-167740-1025	1791.57	1461.83	
R-167740-1030	1791.57	1461.83	
R-167740-1035	1791.57	1461.83	
R-167740-1040	1791.57	1461.83	
R-167740-1045	1791.57	1461.83	
R-167740-1050	1791.57	1461.83	
R-167740-1055	1791.57	1461.83	
R-167740-1060	1791.57	1461.83	
R-167740-1065	1791.57	1461.83	

R-167740-1125	1970.72	1461.83	
R-167740-1130	1970.72	1461.83	
R-167740-1135	1970.72	1261.06	
R-167740-1140	1970.72	1261.06	
R-167740-1145	1970.72	1261.06	
R-167740-1150	1970.72	1261.06	
R-167740-1155	1970.72	1261.06	
R-167740-1160	1970.72	1261.06	
R-167740-1165	1970.72	1261.06	
R-167740-1170	1970.72	1261.06	
R-167740-1175	1970.72	1261.06	
R-167740-1180	1970.72	1261.06	
R-167740-1185	1970.72	1261.06	
R-167740-1190	1970.72	1261.06	
R-167740-1195	1970.72	1261.06	
R-167740-1196	1970.72	1261.06	
R-167740-1206	1970.72	1261.06	
R-167740-1210	1970.72	1261.06	
R-167740-1215	1970.72	1261.06	
R-167740-1220	1970.72	1261.06	
R-167740-1225	1970.72	1261.06	
R-167740-1230	1970.72	1261.06	
R-167740-1235	1970.72	1261.06	
R-167740-1240	1970.72	1261.06	
R-167740-1245	1970.72	1261.06	
R-167740-1250	1970.72	1261.06	
R-167740-1255	1970.72	1261.06	
R-167740-1260	1970.72	1261.06	
R-167740-1265	1970.72	1261.06	
R-167740-1270	1970.72	1261.06	
R-167740-1275	1970.72	1261.06	
R-167740-1280	2149.88	1461.83	
R-167740-1285	2149.88	1461.83	
R-167740-1290	2149.88	1461.83	
R-167740-1295	2149.88	1461.83	
R-167740-1300	2149.88	1461.83	

R-167740-1360	0	1461.83	
R-167740-1365	1791.57	1461.83	
R-167740-1370	1791.57	1461.83	
R-167740-1375	1791.57	1461.83	
R-167740-1380	1791.57	1461.83	
R-167740-1385	1791.57	1461.83	
R-167740-1390	1791.57	1461.83	
R-167740-1395	1791.57	1461.83	
R-167740-1400	1791.57	1461.83	
R-167740-1405	1791.57	1461.83	
R-167740-1410	1791.57	1461.83	
R-167740-1415	1791.57	1461.83	
R-167740-1420	1791.57	1461.83	
R-167740-1425	1791.57	1461.83	
R-167740-1430	1791.57	1461.83	
R-167740-1435	1791.57	1461.83	
R-167740-1440	1791.57	1461.83	
R-167740-1445	1791.57	1461.83	
R-167740-1450	1791.57	1461.83	
R-167740-1500	0	0	
R-167740-1510	0	0	
R-167740-1520	0	0	
R-167740-1530	0	0	
R-167740-1540	0	0	
R-167740-1550	0	0	
R-167740-1560	0	0	
R-167740-1570	0	0	
R-167740-1580	0	0	
R-167740-1590	0	0	
R-167740-1600	0	0	
R-167740-1610	0	0	
R-167740-1620	0	0	
R-167740-1630	0	0	
R-167740-1640	0	0	
R-167740-1650	0	0	
R-167740-1660	0	0	
R-167740-1670	0	0	
R-167740-1680	0	0	
R-167740-1690	0	0	
R-167740-1700	0	0	
R-167740-1710	0	0	
R-167740-1720	0	0	
R-167740-1730	0	0	
R-167740-1740	0	0	
R-167740-1750	0	0	

R-167740-1800	1970.72	1461.83	
R-167740-1805	1970.72	1461.83	
R-167740-1810	1970.72	1461.83	
R-167740-1815	1970.72	1461.83	
R-167740-1820	1970.72	1461.83	
R-167740-1825	1970.72	1461.83	
R-167740-1830	1970.72	1461.83	
R-167740-1835	1970.72	1461.83	
R-167740-1840	1970.72	1461.83	
R-167740-1845	1970.72	1461.83	
R-167740-1850	1970.72	1461.83	
R-167740-1855	1970.72	1261.06	
R-167740-1860	1970.72	1261.06	
R-167740-1865	1970.72	1261.06	
R-167740-1870	1970.72	1261.06	
R-167740-1875	1970.72	1261.06	
R-167740-1880	1970.72	1261.06	
R-167740-1885	1970.72	1261.06	
R-167740-1890	1970.72	1261.06	
R-167740-1895	1970.72	1261.06	
R-167740-1900	1970.72	1261.06	
R-167740-1905	1791.57	1461.83	
R-167740-1910	1791.57	1461.83	
R-167740-1915	1791.57	1461.83	
R-167740-1920	1791.57	1461.83	
R-167740-1925	1791.57	1461.83	
R-167740-1930	1791.57	1461.83	
R-167740-1935	1791.57	1461.83	
R-167740-1940	1791.57	1461.83	
R-167740-1945	1970.72	1461.83	
R-167740-1950	1970.72	1461.83	
R-167740-1955	1970.72	1461.83	
R-167740-1960	1970.72	1461.83	
R-167740-1965	1970.72	1461.83	
R-167740-1970	1970.72	1461.83	
R-167740-1975	1970.72	1461.83	
R-167740-1980	1970.72	1461.83	
R-167740-1985	1970.72	1461.83	
R-167740-1990	1970.72	1461.83	

R-167740-2035	1791.57	1461.83	
R-167740-2040	1791.57	1461.83	
R-167740-2045	1791.57	1461.83	
R-167740-2050	1791.57	1461.83	
R-167740-2055	1791.57	1461.83	
R-167740-2060	1791.57	1461.83	
R-167740-2065	1791.57	1461.83	
R-167740-2070	1791.57	1461.83	
R-167740-2075	1791.57	1461.83	
R-167740-2080	1791.57	1461.83	
R-167740-2085	1791.57	1261.06	
R-167740-2090	1791.57	1261.06	
R-167740-2095	1791.57	1261.06	
R-167740-2100	1791.57	1261.06	
R-167740-2105	1791.57	1261.06	
R-167740-2110	1791.57	1261.06	
R-167740-2115	1791.57	1261.06	
R-167740-2120	1791.57	1261.06	
R-167740-2125	1791.57	1261.06	
R-167740-2130	1791.57	1261.06	
R-167740-2135	1791.57	1261.06	
R-167740-2140	1791.57	1261.06	
R-167740-2145	1791.57	1261.06	
R-167740-2150	1791.57	1261.06	
R-167740-2155	1791.57	1261.06	
R-167740-2160	1791.57	1261.06	
R-167740-2165	1791.57	1261.06	
R-167740-2170	1791.57	1261.06	
R-167740-2175	1791.57	1261.06	
R-167740-2180	1791.57	1261.06	
R-167740-2185	1791.57	1261.06	
R-167740-2190	1791.57	1261.06	
R-167740-2195	1791.57	1261.06	
R-167740-2200	1791.57	1261.06	
R-167740-2205	1791.57	1261.06	
R-167740-2210	1791.57	1261.06	
R-167740-2215	1791.57	1261.06	
R-167740-2220	1791.57	1261.06	

R-167740-2245	1970.72	1261.06	
R-167740-2250	1970.72	1261.06	
R-167740-2255	1970.72	1261.06	
R-167740-2260	1970.72	1261.06	
R-167740-2265	1970.72	1261.06	
R-167740-2270	1970.72	1261.06	
R-167740-2275	1970.72	1261.06	
R-167740-2280	1791.57	1461.83	
R-167740-2285	1791.57	1461.83	
R-167740-2290	1791.57	1461.83	
R-167740-2295	1791.57	1461.83	
R-167740-2300	1791.57	1461.83	
R-167740-2305	1791.57	1461.83	
R-167740-2310	1791.57	1461.83	
R-167740-2315	1791.57	1461.83	
R-167740-2320	1791.57	1461.83	
R-167740-2325	1791.57	1461.83	
R-167740-2330	1791.57	1461.83	
R-167740-2335	2149.88	1461.83	
R-167740-2340	2149.88	1461.83	
R-167740-2345	2149.88	1461.83	
R-167740-2350	2149.88	1461.83	
R-167740-2355	2149.88	1461.83	
R-167740-2360	2149.88	1461.83	
R-167740-2365	2149.88	1461.83	
R-167740-2370	2149.88	1461.83	
R-167740-2375	2149.88	1461.83	
R-167740-2380	2149.88	1461.83	
R-167740-2385	2149.88	1461.83	
R-167740-2390	2149.88	1461.83	
R-167740-2395	2149.88	1461.83	
R-167740-2400	2149.88	1461.83	
R-167740-2405	1970.72	1461.83	
R-167740-2410	1970.72	1461.83	
R-167740-2415	1970.72	1461.83	
R-167740-2420	1970.72	1461.83	
R-167740-2425	1970.72	1461.83	
R-167740-2430	1970.72	1461.83	
R-167740-2435	1970.72	1461.83	
R-167740-2440	1970.72	1461.83	
R-167740-2445	1970.72	1461.83	
R-167740-2450	1970.72	1461.83	
R-167740-2455	1970.72	1461.83	

R-167740-2480		1970.72	1461.83		
R-167740-2485		1970.72	1461.83		
R-167740-2490		1970.72	1461.83		
R-167740-2495		1970.72	1261.06		
R-167740-2500		1970.72	1261.06		
R-167740-2505		1970.72	1261.06		
R-167740-2510		1970.72	1261.06		
R-167740-2515		1970.72	1261.06		
R-167740-2520		1970.72	1261.06		
R-167740-2525		1970.72	1261.06		
R-167740-2530		1970.72	1261.06		
R-167740-2535		1970.72	1261.06		
R-167740-2540		1970.72	1261.06		
R-167740-2545		1970.72	1261.06		
R-167740-2550		1970.72	1261.06		
R-167740-2555		1970.72	1261.06		
R-167740-2560		1970.72	1261.06		
R-167740-2565		1970.72	1261.06		
R-167740-2570		1970.72	1261.06		1833.227907	
	gross	642,814.01	465,877.86			
	fee	48,211.05	34,940.84			
	net	594,602.96	430,937.02			
	Phase 1C	231,709.54	187,971.48			
	Phase 2		497,871.80	772,095.00	1,386,900.00	
	
total net	
826,312.50	
1,116,780.30	
772,095.00	
1,386,900.00	
	budget	826,312.50	1,116,779.39	772,095.00	1,386,900.00	
		0.00	0.91			

BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2024-14, Adopting the Annual Meeting Schedule for Fiscal Year 2024-2025

RESOLUTION 2024-14

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2024-2025

WHEREAS, the Boggy Branch Community Development District (the "District") is a local unit of special-purpose government organized and existing in accordance with Chapter 2004-423, Laws of Florida; and
WHEREAS, the District is required by Florida law to prepare an annual schedule of its regular public meetings which designates the date, time, and location of the District’s meetings; and

WHEREAS, the Board has proposed the Fiscal Year 2024-2025 annual meeting schedule as attached in Exhibit A;
NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF THE BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

The Fiscal Year 2024-2025 annual public meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and will be published in accordance with the requirements of Florida law.

This Resolution shall become effective immediately upon its adoption.
PASSED AND ADOPTED THIS 	 DAY OF JULY 2024.

ATTEST:	BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chair/Vice Chair

EXHIBIT “A”

BOARD OF SUPERVISORS MEETING DATES BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2024-2025

October 17, 2024
January 16, 2025
April 17, 2025
July 17, 2025

All meetings will convene at 12:00 p.m. at 14785 Old St. Augustine Road, Suite 3, Jacksonville, Fl, 32258

BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

Ratification of Direct Purchase Order with Rinker Materials

BOGGY BRANCH COMMUNITY DEVELOPME_NT DISTRICT

PURCHASE REQUISITION REQUEST FORM

Contact Person for the material supplier. NAME: Rici< Parker
ADDRESS: 4210 US-17, Green Cove Springs FL, 32043. TELEPHONE NUMBER: (904) 504-4871
	Manufacturer or brand, model, or specification number of the item. Sanitary and storm precast structures and miscellaneous	

Quantity needed as estimated by CONTRACTOR. See attached quote
The price quoted by the supplier for the construction materials identified above.
$ 293,397.43
The sales tax associated with the price quote:	$17,678.85
Shipping and handling Insurance cost. $=0.=0	
Delivery dates as established by CONTRACTOR. "'"'TB"""D'--_

OWNER:	Boggy Branch Community Development District

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PURCHASINfi:: 0]Jlm&sMiller, Inc,

Authorized Signature (Title)

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'
Date

May 13, 2024

Date

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Hydro Condull, LLC d/b/e Rlnklf Materials or Forlerra Pipe & P1tea11, LLCd/b/8RinkerMaterlallfolllttlloron behlll of Ont Of more of Ill tu do!n91>111lnm81Rln .,.	,.

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PURCHASE ORDER
PURCHASE ORDER- P.O.: BBCDD-24-002 BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

Owner:	Boggy Branch Community Development
District
3501Quadrangle Boulevard
Suite 270
Orlando, FL 32817	Seller:	Rinker Materials	
Address:	c/o England-Thims & Miller, Inc. 14775 Old St. Augustine Road Jacksonville, FL 32258
Attn: Jose L Villarruel Villarruelj@etminc.com	Address:	4210-US-17
Green Cove Springs FL 32043 Attn: Richard Parker Richard.Parker@rinkerpipe.com	
Phone:	(904) 518-7056	Phone:	(904) 504 4871	

Project Name:	
Southeast Quadrant Residential Phase 2A	Contract Date:	04/25/2024	
Project Address:	l(ernan Blvd. and Stlllwood Pines Blvd. Jacksonvllle FL	Purchase Order:	BBCDD-24-002	

Description of Goods or Services - The Owner and Seller are entering into this Purchase Order Agreement for the purpose of the Owner purchasing the Items ("Goods") listed In the proposal attached as Exhibit A.
Schedule-The Goods shall be delivered as soon as possible from the date of this Order. Price-$ 293,397.43
Certificate of Exemption #85-8017914099C-1

- l\J

IN WITNESS HEREOF, the parties have executed this Order effective as of the date executed below. By executing this document below, Seller acknowledges that It has read all of the terms and provisionsof this Order, including the Terms and Conditions attached hereto as Exhibit B, and agrees to deliver the Goods as described herein and comply fully with the terms and conditions hereof.

Owner Repfe-sentatlve/Purchasing Agent	Seller

By: ETM, Inc.	By:
 Name: Scott A. Wild		 Name: 
 Title: District En_g_ineer		 Title: 

' ,	·-	"	'

 Date Executed:		 Date Executed:	

EXHIBIT A: EXHIBIT B:

Proposal
Terms and Conditions

Hydro Conduit, LLC d/b/a Rinker Materials or Forterra Pipe & Precasl, LLC d/b/a RinkerMaterials forItself oronbehalf ofoneormore ofItssubsidiaries doingbusiness as Rinker Materials. This purchase order Is hereby accepted subject lo Rinker Materials' Standard Terms andConditions ("STCs"). Rinker Materials' STCs shall

Hydro Conduit, LLC dfb/a Rinker Materials or Fofterra Pipe & Precast, LLCdlblaRinkerMaterial•forItselforon btllillolone ormore of Ila aublld rlta doingbuslnm 11 RinkerMalerillt

prevail notwithstanding any statement to the contrary in thispurchase order. Any conflicting,different or additional terms or conditions contained Inthis purchase order arerejected. Direction tomanufacturematerials, acceptance ofmaterials orpayment for materials shallbedeemedconfirmation of acceptanceof Rinker Materials'STCs.

EXHIBIT A

Quotation

A QU/Hn•T•• COMPANV
IQuote fl QU0,616525•X7Q8P7			
!Date	;0111812024	IAccount Name	WGordner			
l0uotefl	;QU0·616526•X708P7	!Contact Name	W Gardner	!Account Manager IRick Parker		
							
I Revision II	iO	IContact Phone	1(904) 801·2121	!Address	4210 US-17, GREEN COVE SPRINGS, FL 32043	
I Project Name	I SevenPines PH2A	!Contact Fax		I Phone	1904-504,4871	
IProject#
I	1769300
I	!Contact Email		I Fax		
Project Address	Jacksonville, FL 32224			IEmall	IRichard.Parker@rinkerplpe.com	
Rlnkfr thltlf.11S' offer10 stN lht pt0ChJC1S dtsCllbtd Inthis quouuo,n, uprtuty condlllontd upon euyu•s autnl 10 tht Rlnt.11Mlltrllls•SUndUd Ttrnll d Conditions t9Rlnktr Mlttfflls
I src,·1VIIW.lblt al WWW rlnlitrplpf com- A VllldIU tumptlonCtr1lrtC.ltt n,u,t bt ISSUtd10 Rln'ktr MllUlllS 01S.1lts tn: wm bt adcftd.	

A

NITARY MANHOLE· 48" Diameter JEA Type A San t.tH(5" wall,
8"base) (00',06' deep)
Yfith: BOOTS, EW•1COATING BLACK (EXTERIOR), EW-1 COATING BLACK (INTERIOR), JOINT SEAL, JOINT WRAP, PRECAST INVERT, USF 655,GJ TRS RING & COVER
IDs: MH,03,MH-1I,MH•l2I,H-13, MH-I9, MH-20, MH-23	7.00	EA	-S2,805.52	-S19,638.64	
NITARY MANHOLE· 48" Diameter JEA Type A SanMH(6" wall,
8"bose) (06'·08'deep)
\,vith: BOOTS, EW•1 COATING BLACK (EXTERIOR), EW-1 pOATING BLACK (INTERIOR), JOINT SEAL, JOINT WRAP, pRECAST INVERT, USF 655,GJ TRS RING & COVER
IDs: MH-02,I.IH-10, l,1H-10A, MH-17, MH-I8, tlH,27	6.00	EA	$3,131.41	$18,788.46	
-iANITARY MANHOLE· 48" Diameter JEA Type A SanMH (5" wall,
8"base)(08'•I0' deep)
th:BOOTS, EW•1 COATING BLACK (EXTERIOR). EW•1 COATING BLACK (INTERIOR), JOINT SEAL, JOINT WRAP, PRECAST INVERT, USF 655-GJ TRS RING & COVER IDs:MH-01,I.IH·16. l,IH-26	3.00	EA	$3,615.05	$10,845.15	
'sj;A·NITARY MANHOLE• 48' Diomeler JEA Type A SonMH (5"wall, base) (10'-12' deep)
J''lith: BOOTS, EW-1 COATING BLACK (EXTERIOR), EW•1 COATING BLACK (INTERIOR), JOINT SEAL, JOINT WRAP, PRECAST INVERT, USF 655-GJTRS RING & COVER
IDs: MH-09	1.00	EA	$3,983.76	$3,983.76	
'l,ANITARY MANHOLE· 48" Dlameler JEA Type A San I.IH (6" wall,
s·base, a•lop slab) (00'-06' deep)
With: BOOTS, EW•I COATING BLACK (EXTERIOR), EW• I
j::OATING BLACK (INTERIOR), JOINT SEAL, JOINT WRAP, PRECAST INVERT, USF 655-GJTRS RING & COVER
IDs: MH-04,I.IH-05, I.IH-06, MH•14,MH•16. tlH-28	6.00	EA	$2,020.26	$17,621.66	
SANITARY MANHOLE· 48" Diameter JEA Typo B San MH (6" wall,
irbase) (10'-12' deep)
With: BOOTS, EW,1 COATING BLACK (EXTERIOR), EW•1 COATING BLACK (INTERIOR), JOINTSEAL, JOINT WRAP, 'RECAST INVERT, USF655-GJ TRS RING & COVER
loles: DropBowlBy Others
IDs: hlH-08	1.00	EA	S4,496.37	$4,496.37	
'!;ANITARY MANHOLE· 48" Diameter JEA Typo B Son t,IH (6" wall,
a·base)(12'-14' deep)
\'lith: BOOTS, EW•1COATING BLACK (EXTERIOR), EW-1 COATING BLACK (INTERIOR), JOINT SEAL, JOINT WRAP, ECAST INVERT, USF 655-GJ TRS RING & COVER
fotes: Drop Bowl By 011,ers Os: hlH,07	1.00	EA	S4,733.67	$4,733.67	
Sonllary Total	00,007.61	

Sanitary

A

1

R

Hydro Condull, LLC d/b/a Rinker Materials or Forteria Pipe & Precaal, LLC dlb/a RinkerMaterials forilsolfor on behalf orone or more of its subsidiaries doing businessas Rioknr i,Ierials

Hydto Conduit, LLC d/b/a Rinker Materials or Forterra Pipe & Precasl, LLC d/b/a Rinker Materials foritself oronbehalf of oneormoreofItssubsidiaries doingbusiness as Rinker Materials. This purchase order is hereby accepted subject to Rinker Materials' Standard Terms and Conditions (0STCs"). Rinker Materials' STCSP$1i!l114 prevail nolwilhslanding any slalemenl lo the contrary in lhis purcha5e order. Any conflicting, different or additional terms or conditions containedin thispurchaseorder arerejected. Direchon to manufacture materials, acceptance olma!c,rd:;•>rfJ;'lyrn,,nl formaterials shallbe deemed confirmatio11of acceptance of Rinker f,fo'<1ni!':;' STC•

A QUIHn•T•• COMPANY
jQuote # QUO,616525,X7Q8P7

CONTROL STRUCTURE· 14' x 6,5' FOOT Type H (8" wall, 8'base,I
10• lop slab) (06',08' deep)
With:, BAFFLE(S), EYEBOLTS & CHAINS, USF 6305 CAST IRON GRATE

1.00

I

EA

I

S12,986.64I ---

$12,986.64

base) (00'-06' deep)

slab) (00'-06' deep)

With: USF 6146-6210 FRAME & GRATE, USF 5147 HOOD

slab)(00',06' deep)

CURB INLET• 48" Diameter COJCurb Inlet (5' wall, 8"base, 8" lop I

slab) (06'-08' deep)
With: USF 5146-6210 FRAME & GRATE, USF 5147 HOOD

8.00

I

EA

I

$3,053.611

$24,428.88

IDs: S-03, S-23, S,26, S-30, S-33, S-34, S,45, S-48

slab) (08'-10' deep)
With: USF 5146,6210 FRAME & GRATE, USF 6147 HOOD
CURB INLET• 48" Diameter COJ Curb Inlet (S" wolf, 8"base, 8" lop I
slab) ( 10'·12' deep)
With: USF 6146,6210 FRAME & GRATE, USF 5147 HOOD
CURB INLET• 6.6' x 3' COJ DBL Curb lnlel (8" wall, 8" base, 8' lop I
slab) (00'-06' deep)
With: USF 6146-6210 FRAME & GRATE, USF 5147 HOOD IDs:S-20
CURB INLET• 6.6' x 3' COJ DBL Curb lnlel(8' wolf, 8" base, 8" lop I
slob)(06'-08' deep)
With: USF 5146-6210 FRAME & GRATE. USF 5147 HOOD
CURB INLET - 6.6' x 3' COJ DBL Curb lnlel (8' wolf, a• base, 8" lop I
slab)(08'-10' deep)
With: USF 6146-6210 FRAME & GRATE, USF 6147 HOOD
CURB INLET - 6.5' x 3' COJ DBL Curb Inlet(8" wall, a·•base, 8" lop I
slob) (10'·12' deep)
Wilh: USF 5146-6210 FRAME & GRATE, USF 6147 HOOD IDs: S-37
CURB INLET - 6.6' x 4' COJDBL Curb lnlel(8" wall, 8" base, 8" lop I
slab) (06'-08' deep)
Wilh: USF 6146-6210 FRAME & GRATE, USF 6147 HOOD IDs: S-22

CURB INLET - 48" Diameter COJ Curb lnlel (5"wall,8" bose, 8" lop I

1.00

I

EA

I

$3,623.611

S3,623.61

IDs: S-43

1.00

I

EA

I

$3,699.611

$3,699.61

IDs: S-42

1.00

I

EA

I

S3,690.72I

$3,590.72

1.00

I

EA

I

$5,443.221

$5,443.22

IDs: S-17

1.00

I

EA

I

SG,887.22I

S6,887.22,

IDs: S-38

1.00

I

EA

I

$7,195.971

$7,195.97

slab) (08'·10' deep)
With: USF 6146-6210 FRAME & GRATE, USF 6147 HOOD IDs:S-16

CURB INLET• 6.5' x 5' COJ DBL Curb lnlel (8" wall, 8" base, 8" lop I

:c RB INLET· 7' x 4' COJCurb lnlel (8" wall, 8" boso, 8' lop sla

(12'-14'deep)

u

!

b)

2.00:l

EA

$8 639 61

'  •

$17 279 22' •

'  •

wi1 ,: usF 5140.6210 FRAME & GRATE, usfHydr()-l@onduit, LL  d/b/a Rinke Materials or

IDs. S-08, S-09

-RiAk e r-Mat er•iIa, -0 •• eI'...A.,t-0	a

orterra Pipe & Precast, LLC d/b/a

•  •

bus•mess

Storm

IDs: CS,08		
CONTROL STRUCTURE· 24' x 6.5'FOOT Type H ( 12" wall, 12'
IDs: CS-12B BASE
CONTROL STRUCTURE• 24' x 6.5'FOOT Type H ( I2·v,all, 12• lopI	I	1.00

1.00	I
I	EA

EA	I	$11,347.751

I	$7,215.401	$11,347.75

S7,2I5.40	
Wilh: EYEBOLTS & CHAINS, USF 6622 STEEL GRATE· PAINTED IDs: CS-12B TOP SLAB							
CONTROL STRUCTURE • 6' x 6.5'FOOT Type H (8" wall, 8" bose,
10• lop slab)(08'·10'deep)
With: ALUMINUM WEIR PLATE, BAFFLE(S). EYEBOLTS & CHAINS, USF 6305 CAST IRON GRATE
IDs:CS-l2A
CURB INLET - 3' x 3' COJCurb lnlel(8" woll, 8" bose) (00'-06' deep)I	I	1.00

6.00	I

I	EA

EA	I	$9,034.141

I	$2,342.061	$9,034.14

$11,710.30	
IDs: S-04, S-28, S-31, $,46, S,49
CURB INLET• 48" Dlameler COJCurb lnlel (5" wall, 8' base, 8" top I		
1.00	I	
EA	
I	$2,355.361	
$2,355.36	
With: USF 5146,6210 FRAME & GRATE, USF 5147 HOOD IDs: S-27							

1.00	I	EA	I	$6,255.471	$6,265.47	

1.00	I	
EA	I	
$7,286.221	
$7,286.22	

Hydro Condull, LLC d/b/a Rinker Malorials or Forleua Pipe 4 Precast, LLCd/b/aRinkerMalerlalsforllsolf oron behalfof one ormoro of 11s subsidiaries doingbusiness asRinkerMalerials •

as Rinker Materials. This purchase order is hereby accepted subject to  keru4
Materials' Standard Terms and Conditions ("STCs"). Rinker Materials' STCs shall prevail notwithstanding any statement to the contrary In this purchase order. Any conflicting, different or additional terms or conditions contained in this purchase order are rejected. Direction to manufactu e materials, acceptance of materials or payment for materials shall be deemed confirmation of acceptance of Rinker Materials' STCs.

Quote# QU0-616525•X7Q8P7	
CURB INLET• 7' x 4' COJ DBL Curb lnle((8" wall,9• base, 8" lop ob)(12"-14' deep)
ith:USF 5146·6210 FRAME & GRATE, USF 6147 HOOD IDs: S-12	coo	EA	$9,323.97	$9,323.97	
CURB INLET• 7' x 5' COJ DBL Curb lnlel(8" wall, 8" base, 8" lop llab)(12'-14' deep)
With:USF 5146·6210 FRAME& GRATE, USF 5147 HOOD Ds:S-I1	1.00	EA	S10,235.97	SI0,235.97	
NLET • 2' x 3.083' FOOT Type C(6" wall, 6"base) (00'-06' deep)
With: EYEBOLTS & CHAINS, USF 62I2CAST IRON GRATE Os: S·41	1.00	EA	$1,927.88	$1,927.88	
NLET• 48'' Diameter FOOT TypeC (5" wall, 8"base, 8" top slab) 06'-08' deep)
With: EYEBOLTS & CHAINS, USF 62I2CAST IRON GRATE Os: S-25	1.00	EA	$2,811.38	$2,811.38	
NLET • 48" Diameter TYPE B INLET (5"wall, 8"base, 8" top slab) 06'·08' deep)
'lilh:USF 4160-6210 FRAME & GRATE Os: S-19, S-35, S-39	3.00	EA	$2,736.46	$8,209.38	
NLET • 7' x 4' B-INLET (8" wall, 8" base, 8" lop slab) (12'·14' deep) Nilh:USF 4160-6210 FRAME& GRATE
Os: S-10	1.00	EA	$7,610.38	$7,610.38	
NLET • 72"Diameter TYPE B INLET (r wall, 8" base, 8"top slab) 10'·12' deep)
Vith:USF 4160-6210 FRAttE & GRATE Os:S-51	1.00	EA	$8,929.13	$6,929.13	
STORMt1ANHOLE • 48" Dian1eter Storm tlH (5" wall, 8"base) 00'-08' deep)
Vilh: USF 655-U RING & COVER Os: S-01	1.00	EA	St,898.65	$1,898.55	
STORMMANHOLE· •18" Diameter Storm l,IH (6" wall, 8"base)
!06'-08' deep)
With:USF 655-URING & COVER IDs: S·18, S-40	2.00	EA	$2,482.80	$4,965.60	
STORMMANHOLE· 80" Diameler Slorm MH (6" wall, 8"base) '-10' deep)
Ith:USF 65S-URING & COVER Os: S-15	1.00	EA	$3,969.65	$3,969.65	
STORM MANHOLE • 72" Diameter Storm IH (7' wall, 8"base) '-12' deep)
th:USF G5S-URING & COVER s: S-52	1.00	EA	$6,288.55	$6,268.55	
Storm Total	204,390.07	

A qv1Hn•T•• COMPANV

f

8

0

r,11TERED END·24"PRECAST

3.00

EA

$1,092.501

$3,277.60

$1,448.76

$1,448.76

t

t

$350.00

Mlscelloneous TotalI	8,000,75

$350.00

EA

1.00

lumlnum Weir Plate

$2,498.60

$2,498.50

EA

1.00

11TERED END • 36"PRECAST

$1,426.00

$712.60

EA

2.00

I,IITERED END· 18" PRECAST

EA

1.00

1,IITERED END • 30" PRECAST

Miscellaneous

Hydro Conduit, LLC d/b/a Rinker Materials or Forlorra Pipe & Precasl, LLCdlb/aRinkerMaterials forItself or on behalf of one or more of 11s subsldlarios doingbuslnossasRinker Materials•

Hydro Conduit,LLC d/b/a RU 'M W'fl/la orFoffii[i' e & Pceca\l?U'e4dlb/a Rinker Materials forItself oronbehalf ofoneormoreofItssubsidiaries dolp 1,1&!Qesa es Rinker Materials. This purchase order is hereby accepted subject to Rinker Materials' Standard Terms and Conditions ('STCs"). Rinker Materials' STCs shall prevail notwithstandingany statement lo the contrary In this purchase order. Any conflicting, diflerent or additional terms or conditions contained In thispurchaseorder arerejected. Directionto manufacture materials, acceptance ofmaterials orpayment formaterials shallbe deemed confirmation of acceptance of Rinker Materials' STCs.

A QUIHnaT•• COMPANY

1.Priclng Is subject to a 7% escalator for allmaterial not shipped beginning one year from thepurchase order or quotation ackno·,Aedgment dale. Each succeeding year will be subject to an additlonol 7% escalator and will stay In effect for the duration of the project.
Prices are subject to change based onpion changes or cuslomer/EORrequests.
Due lo current market volatility, lead times, and/or delivery dates may be subject to change. Special products \'all not bo accepted for returns and vnll not be refunded.
Ramnek Is available for storm & sanitary structures at $210/box quantity as required.
Rinker Materials has not evaluated the performance of any additives, liners, or coatings. It Is Included on our quotation as required by the project specificallons. The dosage rate and/or Installation method \'nil beIn accordance vAlh the manufacturer's guidance.
Grade rings are available; please contact your local Account Manager for theprice.
Precast Inverts available for 48"Manholes @$300 each, so·Manholes at_$400 each; with a maximum p lp_e_s_lz_e_o_f_1_6_".	
2.Valid for 30 days from the date of quotation.	
PAV,.&EUJ TERMS ARE HET 0, WITHOUT RETEUTIOU OR SETOFF. THIS OFFER IS SUBJECT TO CREOIT APPROVAl. PRICES QUOTED APPLY OIILY TO THE REfEREtlCEO PROJECT AIIO ARI IU EFFECT FOR 30 DAYS FRO \ THEDATEOf QUOTATIOH. PRICES ARE BASED OH THE OUAJITITIES SHOWH. IF A DIFFERENT QUMHIJYIS PURCHASED, RIUKER MATERIALS RESERVES THE RIOHT TO ADJUST THE PRICES, THIS QUOTATIOU COUTAIIIS THE EUTIRE AOREEMEIITWITHRESPECT TO PURCHASE AHO SAL& OF PRODUCTS DESCRIBED AUD
SUPERSEDES All PREVIOUS CO UAUIUCATIOIIS. BUYER'S SIOIIATURE BELOW, DIRECTIOII TO l,IAIIUFACTURE, OR ACCEPrAUCE OF OEllVERY OFOOOOS OESCRIBEO ABOVE,SHAll
BE DEEMED AU ACCEPTAHCE OF THE RIIIKER MATERIALS STCS. SELLER liXPRESSL.Y REJECTS AIIY OTHER TERMS AHO COHOITIOHS. PRICES ARE F.0.8. ORIOIH (UHLESS OTHERWISE SPECIFIED Ul THB STAHOARO HOTESJ WITHUIILOAOIUO BY OTHERS AT A TRUCK ACCESSIBLE L.OCI\.TIOH,	
		
I WARRANT ANDREPRESENT THAT I HAVE AUTHORITY TOENTER INTO THIS AGREEMENT ON BEHALF OF THE BUYER. WEHEREBY ORDER THE DESCRIBED MATERIAL SUBJECT TO ALL TERMS AND CONDITIONS OF THISQUOTATION ANOIN THERINKER MATERIALS
STCS VIEWABLE AT \'NIW.rinkerplpe.com.	IBY	Rick Parker	
Company		1101	904,504-4871	
By		IIF)		
Title		!(Cell)		
Date		!TIiie	Sales Manager	

Hydro Conduit, LLC d/b/a Rinker Malerials or Forterra Pipe & P1ecaat, LLC d/blaRinkerMaterials forllself oron behalf of one ormore of Itsaubaldlaflos doing business asRinker Malerialsu

Hydro Conduit, LLC d/b/a Rinker Materials or Fortemi Pipe & Precast, 'lLC d/b/a Rinker Materials foritself or onbehalf of oneormoreofIts subsidiaries doing business as Rinker Materials. This purchase order Is hereby accepted subject to Rinker Materials' Standard Terms and Conditions ("STCs"). Rinker Materials' STCs shall p;ev,1il no:1',ilhs!anding any statement to the contrary in this purchaseorder. Any con!,ir.11119.diiftlrent or additional terms or conditions contained in thispurchase order arer•:,,- :.e. d. Dirr.c!ionlo manufacture rna1erials, acceptance ofmaterials or payment for materialsshal; Lt: deemed confirmattonor acceptance of Rinker Materia!s'STCs.

.,,.

Page/14/4

EXHIBIT B

TERMS AND CONDITIONS

1. PRICE. The Price set forth above includes all Goods, insurance, warranties and other materials or services (including without limitation all packing, loading or freight} necessary to produce and deliver the Goods.
2,  SCHEDULE. Time is of the essence with respect to this Order, and all Goods shall be produced and delivered within the times set forth In the Schedule. Owner may cancel this Order or any part thereof or reject delivery of Goods if such delivery or performance Is not in materlal accordance with the specifications of this Order, including the Schedule,
DELIVERY AND INSPECTION.
	All shipments of Goods are to be made, with all shipping costs prepaid by Seller (e.g., Insurance, packing, loading, freight, etc.), to the receiving point specified above, Title, and risk of loss, shall pass to Owner at the time such Goods are delivered at the Project site and accepted by Owner or Owner's contractor, provided however that Owner shall have a reasonable opportunity to inspect such Goods prior to acceptance.
All Goods are subject to inspection and approval by Owner at a reasonable time post-delivery, Owner may return Goods not meeting specifications{including over-shipments) at the Seller's expense and risk. Owner will notify Seller of failure. Return authorizations for Goods not received wlthln 30 days will deem such Goods as donations to Owner,
TERMS OF PAYMENT. Seller's Invoice {"Invoice"} must be submitted before payment will be made by Owner pursuant to this Order. Owner shall make payment within 30 days of receipt of a proper invoice, and pursuant to the Local Government Prompt Payment Act, Sections 218.70 et seq., Florida Statutes {2019). Any indebtedness of Seller to Owner may, at Owner's option, be credited against amounts owing by Owner hereunder,
	WARRANTY. Seller shall take all necessary steps to assign any manufacturer's warranties to the Owner. Seller warrants that the title to Goods conveyed shall be good, that the transfer of the Goods shall be rightful, and that the Goods shall be free from any security interest, lien or encumbrance. Seller further warrants that the Goods are free of any rightful claim of infringement, and shall indemnify, defend, and hold harmless the !ndemnitees {defined below) against any such claim, Further, the Goods shall be new, shall be free from defects, shall be of merchantable quality, and shall be fit for use on the District's tennis courts. Seller agrees, without prejudice to any other rights Owner may have, to replace or otherwise remedy any defective Goods without further cost to Owner or, at Owner's option, to reimburse Owner for its cost of replacing defective Goods. All Goods are subject to inspection by Owner before, upon, and within a reasonable time after delivery. Goods shall not be replaced without Owner's prior written instructions. Any acceptance by Owner shall not prevent Owner from later rejecting non-conforming Goods. The warranty provided herein shall survive the completion or termination of this Order and Is in addition to any warranties provided by law.
COMPUANCE WITH LAW. Seller agrees that at all times it will comply with all applicable federal, state, municipal and local laws, orders and regulations,
	INDEMNITY. To the fullest extent permitted by law, and in addition to any other obligations of Seller under the Order or otherwise, Seller shall indemnify, hold harmless, and defend Owner, and Owner's supervisors, staff, consultants, agents, subcontractors, and employees (together, "lndenrnitees") from all liabilities, damages, losses and costs, including, but not limited to, reasonable attorney's fees, to the extent caused in whole or in part by the negligence, recklessness or intentional wrongful misconduct of the Seller, or any subcontractor, any supplier, or any indivldual or entity directly or indirectly employed by any of them, and arising out of or Incidental to the performance of this Order. The Seller shall ensure that any and all subcontractors include this express provision for the benefit of the lndemnltees, The parties agree that this paragraph is fully enforceable pursuant to Florida law. In the event that this section is determined to be unenforceable, this paragraph shall be reformed to give the paragraph the maximum effect allowed by Florida law and for the benefit of the lndemnitees. The provisions of this section shall survive the completion or earlier termination of this Order, and are not intended to limit any of the other rights and/or remedies provided to the District hereunder.
	INSURANCE. At all times during the term of this Order agreement, Seller, at its sale cost and expense, shall maintain insurance coverages of the types and amounts set forth below:
Commercial general liability insurance with minimum limits of llabillty not less than $1,000,000. Such insurance shall include coverage for contractual liability.
	Workers' Compensation Insurance covering all employees of Seller in statutory amounts, and employer's liability Insurance with limits of not less than $100,000 each accident.
C. Comprehensive automobile liability Insurance covering all automobiles used by Seller, with ltmits of liability of not less than
$1,000,000 each occurrence combined single limit bodily Injury and property damage.
	DEFAULT. Upon any material default by Seller hereunder, Owner may, in addition to any other remedies available to Owner at law or In equity, cancel this Order without penalty or liability by written notice to Seller.
LIMITATION Of LIMILITY. Nothing here! e:ii/illUA'.r Ee t816/i'RU'M'iltt w,.ill lill'r r,111'1:' /b/a

Section 768•28,Flonda

statutes or

0th

er 'Rllllir M'lalsforltseff oronbehalf ofoneormoreofIts subsidiaries doingbusiness as Rinker Materials. This purchase order is hereby accepted subject to Rinker

Hyd<O Conduil, LLC d/b/a Rinker Materiols or Forterra Pipe & Precall, LLC d/bla Rinker Materials for Itself Of on behelf of one or more of Its subs!dlqrlll doing business as Rinker Materia!a

Materials' Standard Terms and Conditions ('STCs"), Rinker Materials' STCs shall prevail notwithstanding any statement to Iha contrary in this purchase order. Any conflicting, different or additional terms or conditions contained In this purchase order are rejected. Direction tomanufacture materials, acceptance of malerials or payment for materials shall be deemed confirmation of acceptance of Rinker Materials' STCs.

WAIVER. Any failure of Owner to enforce at any time, or for any period of time, any of the provisions of thls Order shall not constitute a waiver of such provisions or a waiver of Owner's right to enforce each and every provision.
MODIFICATIONS. This Order supersedes all prior discussions, agreements and understandings between the parties and
constitutes the entire agreement between the parties with respect to the transaction herein contemplated. Changes, modifications, waivers, additions or amendments to the terms and conditions of this Order shall be binding on Owner only If such changes, modifications, waivers, additions or amendments are in writing and signed by a duly authorized representative of Owner.
APPLICABLE LAW. The validity, Interpretation, and performance of this Order shall be governed by the laws of the State of florida, in force at the date of this Order. Where not modified by the terms herein, the provisions of Florida's enactment of Article 2 of the Uniform Commercial Code shall apply to this transaction,
MECHANIC'S LIENS. Notwithstanding that Owner is a local unit of special purpose government and not subject to the lien provisions of Chapter 713, Florida Statutes, Seller agrees to keep the District's property free of all liens, Including equitable Hens, claims or encumbrances (collectively, "Liens") arising out of the delivery of any Goods by Seller, and shall furnish Owner with appropriate lien waivers from al! potential claimants upon request of Owner, If any Liens are filed, Owner may without waiving its rights based on such breach by Seller or releasing Seller from any obligations hereunder, pay or satisfy the same and in such event the sums so paid by Owner shall be due and payable by Seller immediately and without notice or demand, with interest from the date paid by Owner through the date paid by Seller, at the highest rate permitted by law.
15, PERMITS AND LICENSES, Before commencing performance hereunder, Seller shall obtain all permits, approvals, certificates and licenses necessary for the proper performance of this Order and pay all fees and charges therefore. The originals of all such documents shall be dellvered to Owner upon receipt by Seller.
16, PARTIAL INVALIDITY. lf in any instance any provision of this Order shall be determined to be invalid or unenforceable under any appl!cable law, such provision shall not apply In such Instance, but the remaining provisions shall be given effect In accordance with their terms.
ASSIGNMENT AND SUBCONTRACTING. This Order shall not be assigned or transferred by Seller without prior written approval by Owner, and any attempted assignment or transfer without such consent shall be void.
RELATIONSHIP, The relationship between Owner and Seller shall be that of independent contractor, and Seller, its agents and employees, shall under no circumstances be deemed employees, agents or representatives of Owner.
	NOTICES. Any notice, approval or other communication required hereunder must be In writing and shall be deemed given if delivered by hand or mailed by registered mail or certified mail addressed to the parties hereto as indicated on page 1.
PUBLIC ENTllY CRIMES, Seller certifies, by acceptance of this purchase order, that neither it nor its princlpals Is presently debarred, suspended, proposed for debarment, declared ineliglble, or voluntarily excluded from participation in this transaction per the provisions of section 287.133(2)(a), Florida Statutes,
SCHUT/NIZED COMPANIES. Supplier certifies, by acceptance of this purchase order, that neither it nor any of its officers, directors, executives, partners, shareholders, members, or agents is on the Scrutinized Companies with Activities in Sudan List or the Scrutinized Companies with Activities in the Iran Petroleum Energy Sector list, created pursuant to section 21S.473, Florida Statutes, and in the event such status changes, Seller shall immediately notify Owner.
TERMINATION. Notwithstanding anything herein to the contrary, Owner shall have the right, at its sole election, to terminate this Order for any cause whatsoever upon the delivery of written notice to Seller. Upon such termination, Seller shall have no remedy against Owner, other than for payment of Goods already produced pursuant to specific written direction by Owner pursuant to Section 2 above, subject to any offsets or claims that Owner may have,
PUBLIC RECORDS, Seller acknowledges that this Agreement and all the documents pertaining thereto may be public records and subject to the provisions of Chapter 119, Florida Statutes,
	CONFUCTS. To the extent of any conflict between this document and the Purchase Order or Exhibit A, this document shall control.

Hydro Conduit, LLC d/b/a Rinker Materials or Forlerra Plpe & Precaat, LLC dfb/a Rinker Materials forUse!f or on behalf of one or more of ifs subsidiaries doing business as Rlnker Materials

Hydro Condull, LLC d/b/a Rinker Materials or Forterra Pipe& Preeast, LLC d/b/a Rinker Materials forilself or on behalf of one or more oflls subsidiaries doingbusiness as Rinker Malerials. This purchase order is hereby accepled subject lo Rinker Malerials' Standard Terms and Conditions ("STCs"). Rinker Materials' STCs shall prevail n,;:·.,11nstanding any statement to the contrary in this purchase order. Any conflicting, differenl or additional terms or conditions contained in this purchase order are rejected. Directron lo manufacture materials, acceptance of materials or payment for materials shall be deemed confirmation of acceptance of Rinker Materials' STCs.

CERTIFICATE OF ENTITLEMENT

The undersigned authorized representative of Boggy Branch Community Development District (hereinafter "Governmental Entity"), Florida Consumer's Certificate of Exemption Number 85-8017914099C-1, affirms that the tangible personal property purchased pursuant to Purchase Order Number BBCDD-24-002 from Rinker Materials (Vendor) on or after 04/25/2024 (date) will be incorporated into or become a part of a public facility as part of a public works contract pursuant to Contract dated 04/25/2024 with W. Gardner LLC(Contractor) for the construction of Southeast Quadrant Residential Phase 2A.

The Governmental Entity affirms that the purchase of the tangible personal property contained in the attached Purchase Order meets the following exemption requirements contained in Section 212.08(6), F.S., and Rule 12A­ l.094, F.A.C.: (You must initial each of the following requirements.)

		 1.The attached Purchase Order is issued directly to the vendor supplying the tangible personal property the Contractor will use in the Identified public works.
	 2. The vendor's invoice will be issued directly to Governmental Entity.
		 3.Payment of the vendor's invoice will be made directly by Governmental Entity to the vendor from public funds.
	 4.Governmental Entity will take title to the tangible personal property from the vendor at the time of purchase or of delivery by the vendor.
  5. Governmental Entity assumes the risk of damage or loss at the time of purchase or delivery by the vendor.

The Governmental Entity affirms that if the tangible personal property identified in the attached Purchase Order does not qualify for the exemption provided in Section 212.08(6), F.S., and Rule 12A-1.094, F.A.C., the Governmental Entity will be subject to the tax, interest, and penalties due on the tangible personal property purchased. If the Florida Department of Revenue determines that the tangible personal property purchased tax-exempt by issuing
this Certificate does not qualify for the exemption, the Governmental Entity will be liable for any tax, penalty, and interest determined to be due.

i

I understand that if I fraudulently issue this certificate to evade the payment of sales tax I will be liable for payment of the sales tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony. Under the penalties of perjury, I declare that I have read the foregoing Certificate of Entitlement and the f  t ifil}l
are true.	Di .!!?=. o· <::r:1. 5o· ...

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May 13, 2024

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You must attach a copy of the Purchase Order to this Certificate of Entitlement. Do not send to the Flo f	Ill	i,

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Department of Revenue. This Certificate of Entitlement must be retained in the Vendor's and the Conticir ·§ &fa. [  Q9I
books and records. This form supplements and supersedes (to the extent of any conflict) any prior certicft addressing the same purchase.	<ii	-g ro	ii 8:
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Hydro Condull, LLC rJ/bla Rinker

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Materials or Forlerra Pipe & Preceat,	n	3 Q ?:'	iil §;
LLC<1/b/aRinker Materials forllselloron	!" ;l -<	!Jl
oehall of one or more ol ils subsidiaries
1oing business asRinker Meteriela

BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

Ratification of Direct Purchase Order with Core & Main Materials

BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

PURCHASE REQUISITION REQUEST FORM

	Contact Person for the material supplier. NAME: Klay Vause
ADDRESS: 6854 Distribution Ave S. Jacksonville FL, 32256. TELEPHONE NUMBER: (904) 759-9681
	Manufacturer or brand, model, or specification number of the item. Drainage, water, sewer and reclaim Pipe.

Quantity needed as estimated by CONTRACTOR. See attached quote
The price quoted by the supplier for the construction materials identified above.
$ 840,237.68
The sales tax associated with the price quote:	$50,489.26
Shipping and handling insurance cost. $a:c.0·:..::0	
Delivery dates as established by CONTRACTOR. ..:..TB=D:;.	

OWNER:	Boggy Branch Community Development District

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PURCHASING AGENT: England-Thims & Miller, Inc.
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Authorized Signature (Title)

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Date

May 13, 2024

Date

CONTRACTOR: W. Gardner LLC

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Date'

PURCHASE ORDER
PURCHASE ORDER - P.O.: BBCDD-24-003 BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

Owner:	Boggy Branch Community Development District 3501Quadrangle Boulevard Suite 270
Orlando, FL 32817	Seller:	Core and Main	
Address:	c/o England-Thims & Miller, Inc. 14775 Old St. Augustine Road Jacksonville, FL 32258
Attn: Jose L Villarruel Villarruelj@etminc.com	Address:	6854 Distribution Ave S. Jacksonville, FL 32256 Attn: Klay Vause
Christopher.Vause@coreandmain.com	
Phone:	(904) 518-7056	Phone:	(904) 268-7007	

Project Name:	
Southeast Quadrant Residential Phase 2A	Contract Date:	04/25/2024	
Project
Address:	Kernan Blvd and Stillwood Pines Blvd.
Jacksonville FL	Purchase Order:	BBCDD-24-003	

Description of Goods or Services - The Owner and Seller are entering into this Purchase Order Agreement for the purpose of the Owner purchasing the items ("Goods") listed in the proposal attached as Exhibit A.
Schedule - The Goods shall be delivered as soon as possible from the date of this Order. Price - $ 840,237.68
Certificate of Exemption ##85-8017914099C-1

IN WITNESS HEREOF, the parties have executed this Order effective as of the date executed below. By executing this document below, Seller acknowledges that it has read all of the termsand provisions of this Order, including the Terms and Conditions attached hereto as Exhibit B, and agrees to deliver the Goods as described herein and comply fully with the terms and conditions hereof.

Seller

i A-\J	core & Main LP

uwner Representative/Purchasing Agent
By: ETM, Inc.	
 Name: Scott A. Wild	
 Title: District En_g_ineer	 Date Executed: May 13, 2024

By @.y_;;:jO;IJV,,£0/J
 , • •,,, _,.- A<l:0 0N	
 Title:	Vice President  -  southeast	
Date Executed:	May 10,  2024

EXHIBIT A: EXHIBIT B:

Proposal
Terms and Conditions

"The addendum to purchase order is attached hereto and incorporated by reference as though fully set forth herein."

EXHIBIT A

CORE{:••

BOGGY BRANCH COMMUNITY DEV DIS
6854 DISTRIBUTION AVE SOUTH JACKSONVILLE, FL 32256

Job
ODP SEQ Seven Pines PH 2A 1/11/2024 Jacksonville, FL
Bid Date: 01/26/2024
Bid #: 3397728

Sales Representative
Klay Vause
(M) 904-759-9681
(T) 904-268-7007
(F) 904-268·4764
Christopher.Vause@coreandmain.com

Core & Main
6854 Distribution Ave S Jacksonville, FL 32256
(T) 9042687007

PVCorder by 02/26/2024 and Ship complete by 03/26/2024

All service brass is currently 22 - 27 weeks out from manufacturer

Bid Proposal for ODP SEQ Seven Pines PH 2A 1/11/2024

CORE-•

Bid Proposal for ODP SEQ Seven Pines PH 2A 1/11/2024

BOGGY BRANCH COMMUNITY DEV DIS
Job Location: Jacksonville, FL
Bid Date: 01/26/2024
Core & Main 3397728

Core & Main 6854 Distribution Ave S Jacksonville, FL 32256 Phone:9042687007 Fax: 9042684764

Seq#	Qty	Part Number	Description	Units	Price	Ext Price

I	I	I

10	I	[	[	DRAINAGE
20	800	1360ADWHPW20 160 HP ow STORM WTIB SOLID 20' DUAL WALL	FT	188781	151024 00

I

60650020IBPL		•	'	•
160	1342ADWHPW20 42 HP ow STORM WTIB SOLID 20' DUAL WALL	FT	128 67	20 587 20
42650020IBPL	•	'	•

7115	29 883

420	1336ADWHPW20 36 HP DW STORM WTIB SOLID 20' DUAL WALL	--	FT	1	OO
36650020IBPL			•	'	•
220	1330ADWHPW20  30 HP DW STORM WTIB SOLID 20' DUAL WALL	FT	62 87	13 831 40

1	30650020IBPL

--	•	'

--•

40 06	28 843 20

60	no	1324ADWHPW20  24 HP OW STORM WTIB SOLID 20' DUAL WALL	FT
24650020IBPL	•	'	•
70	680	1318ADWHPW20 18 HP OW STORM WTIB SOLID 20' DUAL WALL  -	FT	24 75	16 830 00
----+-1=8 6 50 0 2_0IBPL	•	'  •
80	860	1315ADWHPW20 15 HP DWSTORM WTIB SOLID 20' DUALWALL	FT	20 791	17 879 40
15650020I8PL	•	'	•
	I	-	t•
110	6342	0408261418PVCSDR26HWSWRf'iPE(G)14'	·-_-_ -=--	FT	14.29.	90,627.18

140	WATER
150	2660	0212188	12 PVC C900 DR18 PIPE (G) 20' BLU PC235		--=--=-1FT - -	l
48.08	
160	I  3660	020818W	8 PVC C900 DR18 PIPE (G) 20' PC235		-:._:_	FT	22.75	

120	6020	04062614	6 PVC SDR26 HW SWR PIPE (G) 14'	_ _	_	FT	7.89	47,497.80

I

I
127,892.80
83,265.00

!: 1	2540 I
200	I 3954

021218P	I 12 PVC C900 DR18 PIP %r;:Pl)RP PC235	-	1	FT 1	48.08.1	122,123.20

89,953.50

i

02os1sP	Is Pvcc900 0R1s PIPE (G) 20· PURP PC235	I FU	22.15
-	-	ODP PIPETOTALSI	840,237.68
Sub TotalI	840,237.68 Tax I		o.oo
Tot.al I 840,237.68

UNLESS OTHERWISE SPECIFIED HEREIN, PRICES QUOTED ARE VALID If ACCEPTED BY CUSTOMER AND PRODUCTS ARE RELEASED BY CUSTOMER FOR MANUFACTURE WITHIN THIRTY (30) CALENDAR DAYS FROM THE DATE OF THIS QUOTATION. CORE & MAIN LP RESERVES THE RIGHT TO INCREASE PRICES TO ADDRESS FACTORS, INCLUDING BUT NOT LIMITED TO, GOVERNMENT REGULATIONS, TARIFFS, TRANSPORTATION,FUEL AND RAW MATERIAL COSTS. DELIVERY WILL COMMENCE BASED UPONMANUFACTURER LEAD TIMES. ANY MATERIAL DELIVERIES DELAYED BEYOND MANUFACTURER LEAD TIMES MAY BE SUBJECT TO PRICE INCREASESAND/OR APPLICABLE STORAGE FEES, THIS BID PROPOSAL IS CONTINGENT UPON BUYER'S ACCEPTANCE OF SELLER'S TERMS AND CONDITIONS OF SALE, AS MODIFIED FROM TIME TO TIME, WHICH CAN BE FOUND AT: htt(!s:ljcoreandmain.com/TandC/

EXHIBIT 8

TERMS AND CONDITIONS

PRICE. The Price set forth above includes all Goods, insurance, warranties and other materials or services (induding without limitation all packing, loading or freight) necessary to produce and deliver the Goods.
SCHEDULE. Time is of the essence with respect to this Order, and all Goods shall be produced and delivered within the times set forth in the Schedule. Owner may cancel this Order or any part thereof or reject delivery of Goods if such delivery or performance is not in material accordance with the specifications of this Order, including the Schedule.
DELIVERY AND INSPECTION.
	All shipments of Goods are to be made, with all shipping costs prepaid by Seller {e.g., insurance, packing, loading, freight, etc.), to the receiving point specified above. Title, and risk of loss, shall pass to Owner at the time such Goods are delivered at the Project site and accepted by Owner or Owner's contractor, provided however that Owner shall have a reasonable opportunity to inspect such Goods prior to acceptance.
	All Goods are subject to inspection and approval by Owner at a reasonable time post-delivery. Owner may return Goods not meeting specifications (including over-shipments) at the Seller's expense and risk. Owner will notify Seller of failure. Return authorizations for Goods not received within 30 days will deem such Goods as donations to Owner.
TERMS OF PAYMENT. Seller's Invoice ("Invoice") must be submitted before payment will be made by Owner pursuant to this Order. Owner shall make payment within 30 days of receipt of a proper invoice, and pursuant to the local Government Prompt Payment Act, Sections 218.70 et seq., Florida Statutes {2019). Any indebtedness of Seller to Owner may, at Owner's option, be credited against amounts owing by Owner hereunder.
	WARRANlY. Seller shall take all necessary steps to assign any manufacturer's warranties to the Owner. Seller warrants that the title to Goods conveyed shall be good, that the transfer of the Goods shall be rightful, and that the Goods shall be free from any security interest, lien or encumbrance. Seller further warrants that the Goods are free of any rightful claim of infringement, and shall indemnify, defend, and hold harmless the lndemnitees (defined below) against any such claim. Further, the Goods shall be new, shall be free from defects, shall be of merchantable quality, and shall be fit for use on the District's tennis courts. Seller agrees, without prejudice to any other rights Owner may have, to replace or otherwise remedy any defective Goods without further cost to Owner or, at Owner's option, to reimburse Owner for its cost of replacing defective Goods. All Goods are subject to inspection by Owner before, upon, and within a reasonable time after delivery. Goods shall not be replaced without Owner's prior written instructions. Any acceptance by Owner shall not prevent Owner from later rejecting non-conforming Goods. The warranty provided herein shall survive the completion or termination of this Order and is in addition to any warranties provided by law.
COMPLIANCE WITH lAW. Seller agrees that at all times it will comply with all applicable federal, state, municipal and local laws, orders and regulations.
	INDEMNITY. To the fullest extent permitted by law, and in addition to any other obligations of Seller under the Order or otherwise, Seller shall indemnify, hold harmless, and defend Owner, and Owner's supervisors, staff, consultants, agents, subcontractors, and employees {together, "lndemnitees") from all liabilities, damages, losses and costs, including, but not limited to, reasonable attorney's fees, to the extent caused in whole or in part by the negligence, recklessness or intentional wrongful misconduct of the Seller, or any subcontractor, any supplier, or any individual or entity directly or indirectly employed by any of them, and arising out of or incidental to the performance of this Order. The Seller shall ensure that any and all subcontractors include this express provision forthe benefit of the lndemnitees. The parties agree that this paragraph is fully enforceable pursuant to Florida law. In the event that this section is determined to be unenforceable, this paragraph shall be reformed to give the paragraph the maximum effect allowed by Florida law and for the benefit of the lndemnitees. The provisions of this section shall survive the completion or earlier termination of this Order, and are not intended to limit any of the other rights and/or remedies provided to the District hereunder.
INSURANCE. At all times during the term of this Order agreement, Seller, at its sole cost and expense, shall maintain insurance coverages of the types and amounts set forth below:
Commercial general liability insurance with minimum limits of liability not less than $1,000,000. Such insurance shall include coverage for contractual liability.
	Workers' Compensation Insurance covering all employees of Seller in statutory amounts, and employer's liability insurance with limits of not less than $100,000 each accident.
Comprehensive automobile liability insurance covering all automobiles used by Seller, with limits of liability of not less than
$1,000,000 each occurrence combined single limit bodily injury and property damage.
DEFAULT. Upon any material default by Seller hereunder, Owner may, in addition to any other remedies available to Owner at law or in equity, cancel this Order without penalty or liability by written notice to Seller.
	LIMITATION OF LIABILITY. Nothing herein shall be construed to be a waiver of the Owner's limit of liability contained in Section 768.28, Florida Statutes or other statute or law.

	WAIVER. Any failure of Owner to enforce at any time, or for any period of time, any of the provisions of this Order shall not constitute a waiver of such provisions or a waiver of Owner's right to enforce each and every provision.
	MODIFICATIONS. This Order supersedes al! prior discussions, agreements and understandings between the parties and constitutes the entire agreement between the parties with respect to the transaction herein contemplated. Changes, modifications, waivers, additions or amendments to the terms and conditions of this Order shall be binding on Owner only if such changes, modifications, waivers, additions or amendments are in writing and signed by a duly authorized representative of Owner.
	APPLICABLE LAW. The validity, interpretation, and performance of this Order shall be governed by the laws of the State of Florida, in force at the date of this Order. Where not modified by the terms herein, the provisions of Florida's enactment of Article 2 of the Uniform Commercial Code shall apply to this transaction.
	MECHANIC'S LIENS. Notwithstanding that Owner is a local unit of special purpose government and not subject to the lien provisions of Chapter 713, Florida Statutes, Seller agrees to keep the District's property free of all liens, including equitable liens, claims or encumbrances (collectively, "Liens") arising out of the delivery of any Goods by Seller, and shall furnish Owner with appropriate lien waivers from all potential claimants upon request of Owner. If any Liens are filed, Owner may without waiving its rights based on such breach by Seller or releasing Seller from any obligations hereunder, pay or satisfy the same and in such event the sums so paid by Owner shall be due and payable by Seller immediately and without notice or demand, with interest from the date paid by Owner through the date paid by Seller, at the highest rate permitted by law.
	PERMITS AND LICENSES. Before commencing performance hereunder, Seller shall obtain all permits, approvals, certificates and licenses necessary for the proper performance of this Order and pay all fees and charges therefore. The originals of all such documents shall be delivered to Owner upon receipt by Seller.
PARTIAL INVALIDllY. If in any instance any provision of this Order shall be determined to be invalid or unenforceable under any applicable law, such provision shall not apply in such instance, but the remaining provisions shall be given effect in accordance with their terms.
ASSIGNMENT AND SUBCONTRACTING. This Order shall not be assigned or transferred by Seller without prior written approval by Owner, and any attempted assignment or transfer without such consent shall be void.
RELATIONSHIP. The relationship between Owner and Seller shall be that of independent contractor, and Seller, its agents and employees, shall under no circumstances be deemed employees, agents or representatives of Owner.
	NOTICES. Any notice, approval or other communication required hereunder must be in writing and shall be deemed given if delivered by hand or mailed by registered mail or certified mail addressed to the parties hereto as indicated on page 1.
PUBLIC ENTITY CRIMES. Seller certifies, by acceptance of this purchase order, that neither it nor its principals is presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from participation in this transaction per the provisions of section 287.133(2)(a), Florida Statutes.
SCRUTINIZED COMPANIES. Supplier certifies, by acceptance of this purchase order, that neither it nor any of its officers, directors, executives, partners, shareholders, members, or agents is on the Scrutinized Companies with Activities in Sudan List or the Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List, created pursuant to section 215.473, Florida Statutes, and in the event such status changes, Seller shall immediately notify Owner.
TERMINATION. Notwithstandinganything herein to the contrary, Owner shall have the right, at its sole election, to terminate this Order for any cause whatsoever upon the delivery of written notice to Seller. Upon such termination, Seller shall have no remedy against Owner, other than for payment of Goods already produced pursuant to specific written direction by Owner pursuant to Section 2 above, subject to any offsets or claims that Owner may have.
PUBLIC RECORDS. Seller acknowledges that this Agreement and all the documents pertaining thereto may be public records and subject to the provisions of Chapter 119, Florida Statutes.
	CONFLICTS. To the extent of any conflict between this document and the Purchase Order or Exhibit A, this document shall control.

ADDENDUM TO PURCHASE ORDER

This Addendum to Purchase Order is entered into by and between Boggy Branch Community Development District (hereinafter "Owner") and Core & Main LP (hereinafter "Seller") for the purpose of amending and modifying that certain Purchase Order dated April 25, 2024, for the Southeast Quadrant Residential Phase 2A PO No: BBCDD-24-003 (the "Agreement"). It is the express intention of the parties that, to the extent of the terms of this Addendum only, this Addendum shall supersede and control over the terms of the Agreement and any prior addenda thereto. Acceptance of the Agreement by Seller is made expressly conditioned on assent by Owner to the additional or different terms.
The Agreement is hereby modified as follows:

Seller's legal name is hereby modified as follows: Core & Main LP. EXHIBIT B - TERMS AND CONDITIONS
Par. 5 - WARRAN1Y: Beginning on line 5, delete the phrase, "shall be of merchantable quality, and shall be fit for use on the District's Project." On line 6, prior to the sentence that begins, "Seller agrees, without prejudice," insert the following: ''Notwithstanding anything contained herein to the contrary, the manufacturer's warranty only shall apply to all materials purchased by Buyer hereunder. Buyer acknowledges that Seller is a distributor of materials only, and therefore offers no additional warranties. SELLER SPECIFICALLY DISCLAIMS ALL OTHER WARRANTIES, WHETHER EXPRESS OR IMPLIED, INCLUDING THE IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE. IN NO EVENT, WHETHER ARISING OUT OF WARRANTY, INDEMNITY, TORT, CONTRACT OR OTHERWISE, SHALL SELLER BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, EXEMPLARY OR CONSEQUENTIAL DAMAGES
OF ANY KIND."

Par. 7 - INDEMNI1Y: On line 3, following the phrase, ''from all," insert the phrase, "actual and direct."

Par. 22 -Tennination: On line 3, delete the phrase, "already produced pursuant to specific writtendirection" and replace with, "released for manufacture."

Except as specifically amended in this Addendum, the Agreement and all prior addenda thereto shall remain in full force and effect.

BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

By: K.u!;·-,1.: -le­
Name:	lly VvhTt:' 
Title.·	CY\ u•,, 
Date:	\  \t.; \ 1.'-\

CORE & MAIN LP

DocuSlgned by:

By:e:-:a -:!f!!!kfSOkf
Name:	RYAN JOHNSON

Title:	Vice President - southeast Date:		May 10, 2024

CERTIFICATE OF ENTITLEMENT

The undersigned authorized representative of Boggy Branch Community Development District (hereinafter "Governmental Entity''), Florida Consumer's Certificate of Exemption Number 85-8017914099C-1. affirms that the tangible personal property purchased pursuant to Purchase Order Number BBCDD-24-003 from Core and Main (Vendor) on or after 04/25/2024 (date) will be incorporated into or become a part of a public facility as part of a public works contract pursuant to Contract dated 04/25/2024 with W. Gardner LLC (Contractor) for the construction of Southeast Quadrant Residential Phase 2A.

The Governmental Entity affirms that the purchase of the tangible personal property contained in the attached Purchase Order meets the following exemption requirements contained in Section 212.08(6), F.S., and Rule 12A- 1.094, F.A.C.: (You must initial each of the following requirements.)

  1. The attached Purchase Order is issued directly to the vendor supplying the tangible personal property the Contractor willuse in the identified public works.
  2. The vendor's invoice will be issued directly to Governmental Entity.
  3. Payment of the vendor's invoice will be made directly by Governmental Entity to the vendor from public funds.
	 4. Governmental Entity will take title to the tangible personal property from the vendor at the time of purchase or of delivery by the vendor.
  5. Governmental Entity assumes the risk of damage or loss at the time of purchase or delivery by the vendor.

The Governmental Entity affirms that if the tangible personal property identified in the attached Purchase Order does not qualify for the exemption provided in Section 212.08(6), F.S., and Rule 12A-1.094, F.A.C., the Governmental Entity will be subject to the tax, interest, and penalties due on the tangible personal property purchased. If the Florida Department of Revenue determines that the tangible personal property purchased tax-exempt by issuing this Certificate does not qualify for the exemption, the Governmental Entity will be liable for any tax, penalty, and interest determined to be due.

I understand that if I fraudulently issue this certificate to evade the payment of sales tax I will be liable for payment of the sales tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony. Under the penalties of perjury, I declare that I have read the foregoing Certificate of Entitlement and the facts stated in it are true.

Boggy Branch Community Development District

 \ ,<l&L\

Signature of A4t'f\orized Representative of Governmenthlntity/Title

Date

2 A\J	May 13, 2024
Purchasing Agent	Date

Federal Employer Identification Number: 35-2672275

You must attach a copy of the Purchase Order to this Certificate of Entitlement. Do not send to the Florida Department of Revenue. This Certificate of Entitlement must be retained in the Vendor's and the Contractor's books and records. This form supplements and supersedes (to the extent of any conflict) any prior certificates addressing the same purchase.

BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

Ratification of Lease Agreement for Fitness Equipment

ICI Homes	May 31, 2024

IMPORTANT:

3730627-1R

CONTACT:	Michelle L. Caruso
COMPANY:	Life Fitness
PHONE:	847-288-3620
FAX:	847-288-3756
EMAIL:	michelle.caruso@lifefitness.com

Payment Proposal

Credit review and approval are required.

Applicable Taxes Included Rate:
36 months @ 11.49%
48 months @ 10.99%
60 months @ 10.49%

		

		
$109,909.60	Quote is valid for 15 days from Issue Date unless withdrawn by HNB in writing prior to such date	

Payment Options

	36 Months	48 Months	60 Months	
$1 Purchase Option
0 Advance Payment	

$3,623.86	

$2,840.14	

$2,361.84	

Additional Terms:
Rates and terms are subject to change based on market conditions and are contingent upon receipt of a completed credit application, credit review and approval. A $225 UCC documentation fee applies.

This payment calculator tool is proprietary to Huntington National Bank ("HNB") and can be used solely for the purpose of providing a financing quote for a transaction that will be referred to HNB. Any quote generated by this tool is for discussion purposes only and does not represent a commitment or an offer by HNB to enter into a transaction. Any transaction resulting from such quote is subject to credit approval and additional credit enhancements may be required. Neither HNB nor Life Fitness is the agent of the other. HNB, not being the manufacturer, seller or distributor of the equipment, makes no representation whatsoever with respect thereto.
© 2021 HNB Rev. 8-2021

# This data is for general communication (no restriction).

Page 1/3
 SALES REPRESENTATIVE	
JEFFREY DIBLER
Cell: 410-236-7753
Office:
Email: Jeffrey.Dibler@lifefitness.com
 Life Fitness	

Corporate Address:
10601 Belmont Avenue Franklin Park, IL 60131 USA Phone: Main (847) 288-3300
Toll Free (800) 735-3867

Remittance Address:
2716 Network Place, Chicago,IL
60673, USA

 ONSITE CONTACT	
Cell: 386.566.7454
Email: Mike Veazey <MVeazey@icihomes.com>
Facility ID:

TOTAL PRICE

Unit Selling Price

Unit Discount

Unit Price

Qty

Line	Model #

Contact: Cell: Office: Email:

ICI HOMES SEVEN PINES
12139 GATHERING PINES RD
JACKSONVILLE, DUVAL FL 32224-4419
United States

 Ship To	

Contact: Cell: Office: Email:

Date 31-MAY-2024
Bill To
ICI HOMES
14785 OLD SAINT AUGUSTINE RD JACKSONVILLE,DUVAL FL 32258-2496
US

3730627 - 1R

Quote#

QUOTE

1	PRF-ROW	1	3,179.00	-1,274.65	1,904.35	1,904.35	
Heat Row						
2	IC7	1	3,999.00	-999.75	2,999.25	2,999.25	
LIFE FITNESS ICG IC7 Indoor Cycle						
3	INX-SE4	3	10,999.00	-3,849.65	7,149.35	21,448.05	
INTEGRITY+ CROSS-TRAINER w/						
SE4 16 - Int Plus Cross Trainer SE4						
BLK Base/SE4 16 NTR ENG NFC						
PROIDIOM/QAM/ATSC/NTSC/						
4	INPM	1	14,999.00	-5,249.65	9,749.35	9,749.35	
LIFE FITNESS POWERMILL w/ SE4						
16 - PowerMill Base/PowerMill						
Handlebar Black Kit/SE4 16 NTR						
ENG NFC						
PROIDIOM/QAM/ATSC/NTSC/						
5	INR-SE4	1	8,599.00	-3,009.65	5,589.35	5,589.35	
INTEGRITY+ RECUMBENT BIKE w/						
SE4 16 - Int Plus Recumbent SE4						
Black Base/SE4 16 NTR ENG NFC						
PROIDIOM/QAM/ATSC/NTSC/						
6	INT-SE4	5	14,999.00	-5,999.60	8,999.40	44,997.00	
INTEGRITY+ TREADMILL w/ SE4 24						
- Int Plus Tread SE4 Black Low VT						
Base/SE4 24 TR ENG NFC						
PROIDIOM/QAM/ATSC/NTSC/						
7	INC-SE4	1	7,999.00	-2,799.65	5,199.35	5,199.35	
INTEGRITY+ UPRIGHT BIKE w/ SE4						
16 - Int Plus Upright SE4 Black						
Base/SE4 16 NTR ENG NFC						
PROIDIOM/QAM/ATSC/NTSC/						

This is a draft quote and not a contract - Subject to management approval

Date 31-MAY-2024

3730627 - 1R

Quote#

QUOTE

Page 2/3

PO Number	Subtotal
Payment Type
Payment Terms	NET 30
Freight Terms FOB	

List Price	146,767.00
Adjustment and Surcharge	-54,880.30
Selling Price	91,886.70	
Freight/Fuel/Installation	7,636.41	
Tax	TAXES AS APPLICABLE	
Total(USD)	99,523.11	

Notes:
Estimated Tax: $6,636.74 Estimated Total: $109,909.60

QUOTE

	
Quote#	3730627 - 1R		
Date 31-MAY-2024	

Page 3/3

Shipment Priority:	STANDARD
Requested Delivery Date:	16-OCT-2024

Prices set forth in this Quote are good for 30 days.
Full set of Life Fitness Terms and Conditions https://www.lifefitness.com/en-us/legal/terms-conditions Excerpts from the Life Fitness Terms and Conditions are below:

Key Term	
Contract Language	
Delivery Delay - Buyer extends Requested Delivery Date by more than 30 days	2. DELIVERY (B): Delays or Product Holds made at Buyer's request or due to Buyer's failure to take requested action ("Buyer's Factors"), as more specifically defined in Section 19, may result in delivery delay fees and/or price adjustments in accordance with Sections 2 and 19. If Buyer seeks to extend the Requested Delivery Date by more than thirty (30) days from the Buyer's original Requested Delivery Date, (i) Buyer will pay LF 50% of the total invoice price for the Products at the time of providing notice to LF of the extended delivery date, with the balance due in accordance with Buyer's previously agreed-upon payment terms with LF, and (ii) Buyer will pay monthly "delivery delay fees" equal to 1% of the total invoice price for the Products, calculated from Buyer's original Requested Delivery Date until Products are delivered. The payment and fees pursuant to sections 2(B)(i) and 2(B)(ii) will not apply if Buyer requests extension of the delivery date at least sixty (60) days prior to the original Requested Delivery Date.	
Payment - Late Payment	5. PAYMENT: [Late payment]. . .Payments not made by Buyer on or before the due date shall bear interest at three percent (3%) per month or the maximum rate permitted by law, whichever is less. Such
interest shall be in addition to and without limitation of any other rights or remedies which LF may have under this Agreement or at law or in equity. Buyer agrees to pay any attorney's fees and costs incurred by LF in enforcing its rights under this Agreement. . .	
Returns	7: RETURNS: Within ten (10) days of delivery, Buyer may contact LF to discuss return options, which may include, at LF's sole discretion, (A) return of new, unused Products for credit; or (B) return of non- stocked or used Products for a fair market repurchase price, as determined by LF, which shall be issued in the form of a product credit. (C) All custom, ("Built-to-Order") Products, which are defined as any Products ordered in optional or custom frame colors, as defined on the [LF Quote and Purchase Order], are final sale and not eligible for return. Approved credits or repurchase prices will not include freight, fuel and installation charges incurred by LF. Authorized returns require a Return Material Authorization (RMA) Number. To obtain an RMA number contact LF at 1.800.735.3867. The returned Product must be returned in its original packaging, as applicable with the RMA number boldly written on the outside of the package. LF assumes no responsibility for damage caused by shipping or improper packaging. Each returned Product is subject to a re-stocking fee of twenty percent (20%) of the Product's purchase price, plus all expenses incurred by LF in connection with facilitating the return, including but not limited to costs
related to third party installers, and shipping and handling.	
Canceled and Changed orders	8. CANCELED AND CHANGED ORDERS: Orders modified, changed, or canceled by Buyer (including, but not limited to, failure to timely collect or pick up a Will Call Order) within 60 days prior to the Buyer's original Requested Delivery Date or within 90 days prior to the Requested Delivery Date for Built-to-Order Products are subject to a restocking fee of twenty percent (20%) of the Products' purchase price.	
Price Adjustment - External Factors	19. PRICE ADJUSTMENT: (A) External Factors - Buyer acknowledges that the Products' price and associated costs and taxes are subject to external factors unknown to LF at the Agreement date ("External Factors"), including, but not limited to: (a) fluctuations in prices for raw materials, fuel, transportation; (b) fluctuations in foreign exchange; (c) changes to applicable law, duties, tariffs and tolls; and (d) Force Majeure Events. LF may notify Buyer of a change to a price caused by an External Factor 30 days after Order is placed, or whatever notice period may be required by applicable law. Buyer may suggest ways for LF to mitigate the External Factor, which LF will consider in good faith. If LF and Buyer cannot agree on the price change caused by an External Factor within 10 business days of notification, LF may at its option: (a) proceed on the basis of the unchanged price; or (b) terminate the Order on 1 business days' prior written notice. . .	
Price Adjustment - Requested Delivery Date extended more than nine
(9) months from the Order Acknowledgement Date	19. PRICE ADJUSTMENT. . . (B): Buyer's Factors. Buyer acknowledges that if the price and associated costs and taxes increase, and are dependent on Buyer's Factors, which are within the control of Buyer, including: (a) failure or delay to give LF information or instructions; or (b) request by Buyer: (i) to schedule the Requested Delivery Date; or (ii) to extend the Requested Delivery Date, to a date more than nine (9) months from the Order Acknowledgement date; then LF may, after giving the Buyer 5 business days' written notice, adjust the Products price to reflect current pricing as of the new Requested Delivery Date and/or to take account of Buyer's Factors. (C) Inability to Reach Agreement. If Buyer seeks to extend the Requested Delivery Date to a date more than nine (9) months from the Order Acknowledgement Date, and Buyer does not agree to LF's proposed adjusted price, reflecting updated pricing as of the new Requested Delivery Date, LF has the right to cancel the Order and Buyer agrees to pay a 20% restocking fee
in connection with the Order.	
Price Escalation	20. PRICE ESCALATION: If the term of the Agreement exceeds one (1) year, LF may automatically adjust the LF MSRP Price List(s): (i) annually effective on each new Order after the adjusted Price List(s)' effective date, and (ii) periodically, with five (5) days prior written notice, during the Term of the Agreement if subsections (a) through (d) herein cause a significant increase in LF's input costs, and will be effective on any Orders placed after the notification. The price adjustment shall be based on: (a) changes to the cost of raw materials and/or labor costs related to personnel responsible for manufacturing and/assembling the Products, (b) macroeconomic conditions, such as taxes, tariffs or duties, inflation, increased logistics/transportation costs, fluctuations in foreign exchange rates, natural disasters, labor shortages/strikes, etc., (c) applicable market trends, or (d) other events not within LF's control that impact the cost of manufacturing or selling the Products. The variation in the cost of the Products shall be consistent with applicable market indexes, where available, third-party sources or other evidence. LF reserves the right to add periodic surcharges to Orders, including without limitation, adjustments for the then- current price of fuel, such surcharges to be specified and invoiced by LF.	
Limited Warranty	10: LIMITED WARRANTY: (A) Products – Standard Limited Warranty: Each Product has its own limited manufacturer's warranty (see www.lifefitness.com). Such limited warranty shall be the original Buyer's sole and exclusive remedy for any breach of warranty. (B) Products – Extended Limited Warranty: Each Product has its own limited manufacturer's warranty (see www.lifefitness.com). Such limited warranty shall be the original Buyer's sole and exclusive remedy for any breach of warranty. (C) Parts: Parts shall have the following limited warranty: Parts are warranted to the original Buyer for ninety (90) days from the
date they are received. Such limited warranty shall be Buyer's exclusive remedy for any breach of warranty. To make a claim (parts only) during the limited warranty period, Buyer must contact LF for an RMA
Number (see Section 7). For Non-Consumable (NC) part claims, Buyer will be subject to an "Unreturned Equipment Charge" which may be the price of the replacement part, if the replaced NC part is not returned within thirty (30) days of opening the claim. If, in LF's sole discretion, the part is damaged due to accident, misuse, abuse, fire, flood, Force Majeure Events, or other contingencies beyond LF's control, LF may deny the claim, in which case Buyer shall not be entitled to a credit, and any replacement parts must be purchased pursuant to LF's credit terms. THE WARRANTY STATEMENTS SET FORTH IN THIS SECTION 10 ARE THE SOLE LIMITED WARRANTIES MADE BY LF WITH RESPECT TO THE PRODUCTS PURCHASED BY OR PROVIDED TO BUYER PURSUANT TO THIS AGREEMENT AND ARE IN LIEU OF ALL OTHER WARRANTIES BY LF, EXPRESS OR IMPLIED, INCLUDING WITHOUT LIMITATION, THE IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE.	

BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

Ratification of Series 2024A Requisitions Nos. 5 -14

REQUISITION
BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2024A

The undersigned, a Responsible Officer of the Boggy Branch Community Development District (the "Issuer") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture from the Issuer to U.S. Bank Trust Company, National Association, as trustee (the "Trustee"), dated as of January 1, 2021 as supplemented by that certain Second Supplemental Trust Indenture dated as of February 1, 2024, (collectively, the "Indenture") (all capitalized te1ms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 5

Name of Payee:	England-Thims & Miller, Inc.
First Citizens
ABA Routing #053100300
Jacksonville, FL
Account #9061592290 - England, Thims & Miller, Inc.

Amount Payable:   $23,333.75
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments, or, state Costs of Issuance, if applicable): SEQ Residential• Phase 2 • Invoice 213082 (March 2024)

Amount, if any, that is used for a Deferred Cost:
Fund or Account from which disbursement to be made: Acquisition and Construction

The undersigned hereby certifies that:

1,	D	obligations in the stated amount set forth above have been incuned by the
Issuer,

or
D	this requisition is for Costs of Issuance payable from the Acquisition and Construction Fund that have not previously been paid;
each disbursement set forth above is a proper charge against the Acquisition and Construction Fund;
each disbursement set forth above was incurred in connection with the acquisition and/or construction of the Project;
each disbursement represents a Cost of the Project which has not previously been
paid.

The undersigned hereby further certifies that there has not been filed with or served upon the Issuer notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.
The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the Issuer is at the date of such certificate entitled to retain.
Originals or copies of the invoice(s) from the vendor of the property acquired or the services rendered, or other appropriate documentation of costs paid, with respect to which disbursement is hereby requested are on file with the Issuer.
BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

By:

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE REQUESTS ONLY
If this requisition is for a disbursement for other than Costs of Issuance, the undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the Project with respect to which such disbursement is being made; and (iii) the report of the Consulting Engineer, as such report shall have been amended or modified on the date hereof.
)l.J>A.W
Consulting Engineer

ET	ENGLAND·THIMS & MILLER

lffi5Old st. AugusllneA:oad,JackwNl.l!e. Fta:?268
~·-------
etmlnc.com I 904.642.8990

James Stowers
CND-ICI SEQ, LLC

,Sroi1nd· P,,ic-) / Ph• l.
'

H' ()f QO •• o
April 03, 2024
Invoice No:

213082

2379 Beville Road Daytona Beach, FL 32119
Project	19115.03100

SEQ Residential Phase 2

{i:otal This Invoice	$23,333.7]

!,rgfass!!"!I !fltyl •_w.nt!!.r!!1tfY.!hJd!rSJ!0._2!B!. 	.
Phase	01	Pre-Engineering Coordination/PM Ph. 2

Billlng limits	Curl'ffit
Total Billings	noo
Limit

Prior 15,000.00

To-Date 15,000.00
15,000.00

Total this Phase	0.00

Phase	02-03	Lump Sum Services -Part One Planning

Fee	Per«1nt
Complete	Earned	Current
BUllng	
2. PUD Verificatlon/Site Plan Sub/ Ph. 2	5,500.00	100.00	5,500.00	0.00	
3.Concurrency Ph. 2	4,500.00	100.00	4,500.00	1,125.00	
Total Fee	10,000.00		10,000.00	1,125.00	
Total Fee			1,125.00	
	Total	this Phase	$1,125.00	
Phase	04-08	Lump Sum Services				

Fee	Perunt
Complete	
Eamed	Current
Bltring	
Part 2-Censltuctlon Documents· Neighborhood Engineering				
4a. Two Lane Avenue	89,250.00	85.00	75,862.50	4,462.50	
4b. Alleys	55,1ZS.00	8S.00	46,856.25	2,756.25	
4c.Single Family	241,800.00	85.00	205,530.00	12,090.00	
4d. Lot Grading Plans	34,500.00	85.00	29,325.00	1,725.00	
5. Landscape & Tree Mitigation Plan Ph. 2	23,500,00	85.00	19,975.00	1,175.00	
Pert 3-Regulatory Permitting					
6.SJRWMD ERP Ph. 2	48,300.00	75,00	36,225.00	0.00	
7a.COJ Application	5,500.00	50.00	2,750.00	0.00	
7b.JEA Utility Permitting	4,500.00	50.00	2,250.00	0,00	
7c. DEP Sanitary Sewer Coll, General Per	2,500.00	0.00	0.00	0.00	

Project	19115.03100	SEQ l\e5idenlial Phase 2	Invoke	213082

7d.DEi' Water Dist. System Geneml Perm.	2,500.00	0.00	0.00	0.00	
7e. EPA NPDES General NOi-Const Permtt	1,000.00	0.00	0,00	0.00	
Part 4- Post Design Senllces
8JEA Electric Design Coordination Ph.2	
6,500.00	
0.00	
0.00	
0.00	
Total Fee	514,975.00		418,TT3.75	22,208.75	
	Total Fee			22.208.75	
		Total	this Pha..,	$22,208.75	
Phase	XP	Expenses					

Total this Phase

0,00	11(

Outstanding Invoices
Number 210325
212149
212650
Toto!

J>ato 10/4/2023
1/31/2024
2/29/2024

Balance 46,358.75
44,506.63
28,022A6
118,887.84

Total This Invoice	$23,333.75/1&(.J!

\	,

Total Now Due	$142,221.59

Page2

REQUISITION
BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2024A

The undersigned, a Responsible Officer of the Boggy Branch Community Development District (the "Issuer") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture from the Issuer to U.S. Bank Trust Company, National Association, as trustee (the "Trustee"), dated as of January 1, 2021 as supplemented by that certain Second Supplemental Trust Indenture dated as of February 1, 2024, (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 7

Name of Payee:	England-Thims & Miller, Inc.
First Citizens
ABA Routing #053100300
Jacksonville, FL
Account #9061592290 - England, Thims & Miller, Inc.

Amount Payable:   $44,506.63
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments, or, state Costs of Issuance, if applicable): SEQ Residential• Phase 2 - Invoice 212149 (January 2024)

Amount, if any, that is used for a Deferred Cost:
Fund or Account from which disbursement to be made: Acquisition and Construction

The undersigned hereby certifies that:
□	obligations in the stated amount set forth above have been incurred by the
Issuer,

or
□	this requisition is for Costs of Issuance payable from the Acquisition and
Construction Fund that have not previously been paid;

each disbursement set forth above is a proper charge against the Acquisition and Construction Fund;
each disbursement set forth above was incurred in connection with the acquisition and/or construction of the Project;
each disbursement represents a Cost of the Project which has not previously been
paid.

The undersigned hereby further certifies that there has not been filed with or served upon the Issuer notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.
The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the Issuer is at the date of such certificate entitled to retain.
Originals or copies of the invoice(s) from the vendor of the property acquired or the services rendered, or other appropriate documentation of costs paid, with respect to which disbursement is hereby requested are on file with the Issuer.
BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

By: --'---4-'o +-,J,.,<..,,,  ._= "=='

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE REQUESTS ONLY
If this requisition is for a disbursement for other than Costs of Issuance, the undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the Project with respect to which such disbursement is being made; and (iii) the report of the Consulting Engineer, as such report shall have been amended or modified on the date hereof.
i A.IJ:£)
Consulting Engineer

Erm

ENGLAND-THIMS&MILLEH	14775 O!d St Augustine Road, Jacksonville, FL 32258 etminc.com I 904.642.8990

James Stowers
CND-ICI SEQ, LLC
2379 Beville Road Daytona Beach, FL 32119

January 31, 2024
Invoice No:	212149
!Total This Invoice	$44,506.631

Project	1911S.03100	SEQ Residential Phase 2
Professional Services rendered through January 27, 2024	.

Phase	01
Labor

Engineer
Canaday, Ryan
Senior Designer

Pre-Engineering Coordination/PM Ph. 2

Hours	Rate	Amount

1/20/2024	1.00	16S.00	16S.00

Daugherty, Cory	1/20/2024	2.00	160.00	320.00		
Daugherty, Cory	1/27/2024	.so	160.00	80,00		
Totals		3.50		56S.00		
Total Labor					565.00	
Billing Limits		Current	Prior	To-Date		
Total Billings		S65.00	15,000.00	15,S65,00		
limit				15,000.00		
Adjustment					-565,00	
			Total this	Phase	0,00	
Phase	02-03	Lump Sum Services	-Part One Planning				

Fee	
Percent
Complete	

Earned	
Current Billing	
2. PUD Verification/Site Plan Sub/ Ph. 2	5,500.00	100.00	5,500.00	0.00	
3. Concurrency Ph. 2	4,500.00	75.00	3,375.00	0.00	
Total Fee	10,000.00		8,875.00	0,00	
Total Fee	0.00
Total this Phase	0.00

Phase	04-08	Lump Sum Services

Fee

Percent
Complete	Earned

Current Billing

Part 2-Construction Documents­ Neighborhood Engineering
4a. Two lane Avenue	89,250.00	7S.00	66,937.50	8,92S.00

Project	19115.03100	SEQ Residential Phase 2	Invoke	212149

4b. Alleys	55,125.00	75.00	41,343.75	5,512.50	
4c. Single Family	241,800.00	7S.00	181,350.00	24,180.00	
4d. Lot Grading Plans	34,500.00	7S.00	25,87S,00	3,450.00	
5. Landscape & Tree Mitigation Plan Ph. 2	23,500.00	75.00	17,625.00	2,350.00	
Part 3-Regulatory Permitting					
6.SJRWMD ERP Ph. 2	48,300.00	75.00	36,225.00	0,00	
7a. COJ Application	5,500.00	50.00	2,750.00	0,00	
7b. JEA Utility Permitting	4,500.00	50.00	2,250.00	0,00	
7c. DEP Sanitary Sewer Coll. General Per	2,500.00	0,00	0.00	0.00	
7d. DEP Water Dist. System General Perm.	2,500.00	0.00	0,00	0.00	
7e. EPA NPDES General NOi-Const. Permit	1,000.00	0,00	0.00	0.00	
Part 4- Post Design Setvices					
8.JEA Electric Design Coordination Ph. 2	6,500.00	0,00	0.00	0.00	
Total Fee	514,975.00		374,356.25	44,417.50	
	Total Fee			44,417.50	
		Total	this Phase	$44,417.50	
Phase	XP	Expenses					
Expenses					
Permits			77.50		
Total Expenses		1.15 times	77.50	89.13	
		Total	this Phase	$89.13	
--
Total This Invoice 	$44,506.63

Outstanding Invoices
Number
210325
211737
Total

Date	Balance
10/4/2023	46,358.75
1/5/2024	25,434.50
71,793.25

Total Now Due	$116,299.88

Page 2

REQUISITION
BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2024A

The undersigned, a Responsible Officer of the Boggy Branch Community Development District (the "Issuer") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture from the Issuer to U.S. Bank Trust Company, National Association, as trustee (the "Trustee"), dated as of Janua1y 1, 2021 as supplemented by that certain Second Supplemental Trust Indenture dated as of February 1, 2024, (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 8

Name of Payee:	England-Thims & Miller, Inc.
First Citizens
ABA Routing #053100300
Jacksonville, FL
Account #9061592290 - England, Thims & Miller, Inc.

Amount Payable:   $16,070.00
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments, or, state Costs of Issuance, if applicable): SEQ Residential - Phase 2 - Invoice 213560 (April 2024)

Amount, if any, that is used for a Deferred Cost:
Fund or Account from which disbursement to be made: Acquisition and Construction

The undersigned hereby certifies that:
□	obligations in the stated amount set forth above have been incurred by the
Issuer,

or
□	this requisition is for Costs of Issuance payable from the Acquisition and
Construction Fund that have not previously been paid;

each disbursement set forth above is a proper charge against the Acquisition and Construction Fund;
each disbursement set forth above was incurred in connection with the acquisition and/or construction of the Project;
each disbursement represents a Cost of the Project which has not previously been
paid.

The undersigned hereby further certifies that there has not been filed with or served upon the Issuer notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.
The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the Issuer is at the date of such certificate entitled to retain.
Originals or copies of the invoice(s) from the vendor of the property acquired or the services rendered, or other appropriate documentation of costs paid, with respect to which disbursement is hereby requested are on file with the Issuer.
BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

By:		

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE REQUESTS ONLY
If this requisition is for a disbursement for other than Costs of Issuance, the undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the Project with respect to which such disbursement is being made; and (iii) the report of the Consulting Engineer, as such report shall have been amended or modified on the date hereof.
3 k\J
Consulting Engineer

ET ENOLAND··THIMf, & MIU.EF<

Venessa Ripoll
Boggy Branch Community Development District 12051 Corporate Blvd
Orlando, FL 32817

14775 Old St. Augustine Road, Jacksonville, Fl 32258
etminc.com l 904,642.8990

May 02, 2024
Invoice No:	213560
!Total This Invoice	$16,070.00I

Project	19115.03100	SEQ Residential Phase 2
Professional Services rendered through April 27, 2024	--·

Phase
Billing Limits
Total Billings
limit

01	Pre-Engineering Coordination/PM Ph. 2
Current	Prior
0.00	1S,000.00

To-Date
15,000.00
15,000.00

Total this Phase	0.00
-	--.
Phase	02-03	Lump Sum Services -Part One Planning

Fee	Percent
Complete	
Earned	Current
Billing	
2. PUD Verification/Site Plan Sub/ Ph. 2	5,500.00	100.00	5,500.00	0.00	
3. Concurrency Ph. 2	4,500.00	100.00	4,500.00	0.00	
Total Fee	10,000.00		10,000.00	0.00	
Total Fee	0.00
Total this Phase	0.00
-	--·
Phase	04-08	Lump Sum Services

Fee

Percent
Complete	Earned

Current
Billing

Part 2-Construction Documents­
Neighborhood Engineering		
4a. Two Lane Avenue	89,250.00	85.00	75,862.50	0.00	
4b. Alleys	55,125.00	85.00	46,856.25	0.00	
4c. Single Family	241,800.00	90.00	217,620.00	12,090.00	
4d. Lot Grading Plans	34,500.00	85.00	29,325.00	0,00	
5. Landscape & Tree Mitigation Plan Ph. 2	23,500.00	85.00	19,975.00	0.00	
Part 3-Regulatory Permitting
6.SJRWMD ERP Ph. 2	

48,300.00	

75.00	

36,225.00	

0,00	
7a. COJ Application	5,500.00	50.00	2,750.00	0.00	
7b. JEA Utility Permitting	4,500.00	50.00	2,250.00	0,00	
7c. DEP Sanitary Sewer Coll. General Per	2,500.00	0.00	0.00	0,00	

Project	19115.03100	SEQ Residential Phase 2	Invoice	213560

7d. DEP Water Dist. System General Perm.	2,500.00	0.00	0.00	0.00	
7e. EPA NPDES General NOi-Const. Permit	1,000.00	0.00	0.00	0.00	
Part 4- Post Design Services
8.JEA Electric Design Coordination Ph. 2	
6,500.00	
0.00	
0.00	
0.00	
Total Fee	514,975.00		430,863.75	12,090.00	
	Total Fee			12,090.00	
Total this Phase	$12,090.00
-	--·

Phase Consultants

XP	Expenses

ETM Surveying & Mapping, Inc. (ETM SMI)	3,980.00		
Total Consultants	3,980.00	3,980.00	
	Total this Phase	$3,980.00	
	Total This Invoice	$16,070.00	

Page 2

ET

SURVEYING & MAPPING 	 -------	14785 Old SI. Augustine Road, Jacksonville, Fl 32258
etminc.com l 904.642.8550

Scott Wild
England, Thims & Miller, Inc. (ETM) 14775 Old St. Augustine Road Jacksonville, FL 32258

May 01, 2024
Invoice No:	24742
!Total This Invoice	$3,980.00I

Project	S0024.09900	SEQ Residential Phase 2A ~ Horizontal & Vertical Site Control
Professional Services rendered through April 27. 2024 	.
Phase	35	Horizontal & Vertical Site Control

Task	Fee	Percent
Complete	
Earned	Current
BIiiing	

Horizontal & Vertical Site Control	
7,960.00	
50.00	
3,980.00	
3,980.00	
Total Fee	7,960.00		3,980.00	3,980.00	
Total Fee	3,980.00
Total This Invoice	_	- g_gso.oo

REQUISITION
BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2024A

The undersigned, a Responsible Officer of the Boggy Branch Community Development District (the "Issuer") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture from the Issuer to U.S. Bank Trust Company, National Association, as trustee (the "Trustee"), dated as of January 1, 2021 as supplemented by that certain Second Supplemental Trust Indenhue dated as of February 1, 2024, (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 9

Name of Payee:	England-Thims & Miller, Inc.
First Citizens
ABA Routing #053100300
Jacksonville, FL
Account #9061592290 - England, Thims & Miller, Inc.

Amount Payable:	$4,151.25
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments, or, state Costs of Issuance, if applicable): SEQ Residential - Phase ZA-CEI (WA#17) Invoice213565 (April2024)

Amount, if any, that is used for a Deferred Cost:
Fund or Account from which disbursement to be made: Acquisition and Construction

The undersigned hereby certifies that:

D	obligations in the stated amount set forth above have been incurred by the
Issuer,

or
D	this requisition is for Costs of Issuance payable from the Acquisition and Construction Fund that have not previously been paid;
each disbursement set forth above is a proper charge against the Acquisition and Construction Fund;
each disbursement set forth above was incurred in connection with the acquisition and/or construction of the Project;
each disbursement represents a Cost of the Project which has not previously been
paid.

The undersigned hereby further certifies that there has not been filed with or served upon the Issuer notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.
The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the Issuer is at the date of such certificate entitled to retain.
Originals or copies of the invoice(s) from the vendor of the property acquired or the services rendered, or other appropriate documentation of costs paid, with respect to which disbursement is hereby requested are on file with the Issuer.
BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

By: ...lk	:'.::::::::'...

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE REQUESTS ONLY
If this requisition is for a disbursement for other than Costs of Issuance, the undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the Project with respect to which such disbursement is being made; and (iii) the report of the Consulting Engineer, as such report shall have been amended or modified on the date hereof.
- kw£)
Consulting Engineer

ET

ENGLAND-THI MS & MILLER	14775 O!d St. Augustine Road, Jacksonville, FL 32258
etmlnc,com I 904.642.8990

James Stowers
CND-ICI SEQ, LLC
2379 Beville Road Daytona Beach, FL 32119

May 02, 2024
Invoice No:	213565
 otal This Invoice	$4,151.251

Project	19115.03300	SEQ Residential Phase 2A • CEI (WA #17)
Professional Services rendered through April 27, 2024

Phase
Labor

01.	COJ Inspection Services (Phase 2A)

Hours	Rate	Amount

CEI Project Manager/Project Admin.
Donchez, James Donchez, James
Totals
Total Labor

4/20/2024
4/27/2024

.50
.50
1.00

219,00
219.00

109.50
109.50
219.00

219.00

Billing Limits	Current	Prior	To-Date	
Labor	219.00	0.00	219.00	
Limit			51,300.00	
Remaining			51,081.00	
Total this Phase	$219.00
-	--·
Phase	02.	Limited Contract Administration (EOR)
Labor

Hours	Rate	Amount	
Executive Vice President
Wild, Scott	
2/24/2024	
3.00	
362.00	
1,086.00	
Wild, Scott	3/30/2024	1.50	362.00	543.00	
Wild, Scott	4/20/2024	3.00	362,00	1,086.00	
CEI Sr. Inspector					
Rodgers, Larry	4/27/2024		5.00	173.00	865.00		
CADD/GIS Technician							
Jeter, Matthew	4/20/2024		2.00	139.00	278.00		
Adminstrative Support							
Blair, Shelley	4/20/2024		.75	99,00	74,25		
Totals
Total Labor			15.25		3,932.25	
3,932.25	
Billing Limits		Current		Prior	To-Date		
Labor		3,932.25		0.00	3,932.25		
Limit					42,000.00		
Remaining					38,067.75		

Project	19115.03300	SEQ Residential Phase 2A - CEI f!NA1117)	Invoice	213565

Phase

03.	Dry Utility Coordination (3rd Party Prov

Total this Pha,e	$3,932.25

Billing Umlts	Current	Prior	To-Oats	
Labor	0.00	0.00	0.00	
limit			10,000.00	
Remaining			10,000.00	
Total this Phase	0,00

Phase	04.	COO Support

Total Fee
Percent Complete

20,000.00
0.00

Total Foo

Total this Phase

o.oo
0.00

Phase	XP.	Expenses

I

Total this Phase	0.00

151.25

Tote!This Invoice,	A ,;-1
;,-(_.,.....a( ,	I

\tJ).,'I

e_VL t4
1r

Page-2

REQUISITION
BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2024A

The undersigned, a Responsible Officer of the Boggy Branch Community Development District (the "Issuer") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture from the Issuer to U.S. Bank Trust Company, National Association, as trustee (the "Trustee"), dated as of January 1, 2021 as supplemented by that certain Second Supplemental Trust Indenture dated as of February 1, 2024, (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 10
Name of Payee: CORE & MAIN
Payment/wire instructions:
CORE & MAIN LP WIRE INSTRUCTIONS
Bank: Bank of America
Bank Address: 222 Broadway, New York, NY 10038 Account Name: CORE & MAIN, LP
Checking Account#: 3756670095 ABA# for Wire: 026009593
Swift Code: BOFAUS3N
Please include company name as reference and the invoice number.
achpayment@coreandmain.com SSN or EIN 03-0550887
Customer Number: 252417

Amount Payable:	$584,641.26
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments, or, state Costs of Issuance, if applicable): Seven Pines 2A Materials
Amount, if any, that is used for a Deferred Cost:
Fund or Account from which disbursement to be made: Acquisition and Construction
The undersigned hereby certifies that:
X	obligations in the stated amount set forth above have been incurred by the
Issuer,
or
D	this requisition is for Costs of Issuance payable from the Acquisition and Construction Fund that have not previously been paid;

each disbursement set forth above is a proper charge against the Acquisition and Construction Fund;
each disbursement set forth above was incurred in connection with the acquisition and/or construction of the Project;
each disbursement represents a Cost of the Project which has not previously been
paid.

The undersigned hereby further certifies that there has not been filed with or served upon the Issuer notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.
The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the Issuer is at the date of such certificate entitled to retain.
Originals or copies of the invoice(s) from the vendor of the property acquired or the services rendered, or other appropriate documentation of costs paid, with respect to which disbursement is hereby requested are on file with the Issuer.
BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

By: \.(..,_ l	Aj;  j;:._
Responsi!Officer

CONSULTING ENGINEER'S APPROVAL FOR NON COST OF ISSUANCE REQUESTS ONLY
If this requisition is for a disbursement for other than Costs of Issuance, the undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the Project with respect to which such disbursement is being made; and (iii) the report of the Consulting Engineer, as such report shall have been amended or modified on the date hereof.

3,.11A.W
Consulting Engineer

DIRECT PURCHASE MATERIALS	
VENDOR: Core and Main PO: BBCDD-24-003	
DATE	INVOICE NUMBER	AMOUNT	INVOICE DATE	ETM REVIEWED	C.O. AMOUNT	
	
05/30/24	U922110	$173,460.56	05/22/24	05/30/24	$10,482.63	
05/30/24	U943519	$84,386.90	05/22/24	05/30/24	$5,138.21	
05/30/24	U953031	$173,196.60	05/23/24	05/30/24	$10,466.80	
05/30/24	U922012	$32,405.60	05/24/24	05/30/24	$2,019.34	
05/30/24	U961176	$31,148.20	05/24/24	05/30/24	$1,943.89	
05/30/24	U968228	$27,642.40	05/24/24	05/30/24	$1,733.54	
05/30/24	U968234	$27,910.60	05/24/24	05/30/24	$1,749.64	
05/30/24	U968237	$6,848.00	05/24/24	05/30/24	$485.88	
05/30/24	U976037	$27,642.40	05/29/24	05/30/24	$1,733.54	
						
					$35,153.48	
		$584,641.26			$584,641.26	

5/30/2024, 7.5% Sales tax For Payment

Remit To:
CORE & MAIN LP PO BOX 28330 ST. LOUIS, MO

63146

Shipped To:
BOGGY BRANCH COMMUNITY DEVELOP 000/0000	SEQ QUADRANT PH 2A 7 PINES
C/O W GARDNER LLC	00000	KENAN BLVD & STILLWOOD PINES
3501 QUADRANGLE BLVD, STE 270	W.GARDNER, LLC
ORLANDO FL 32817	JACKSONVILLE, FL
CUSTOMER JOB- SOQUA2A	PO BBCDD-24-003	BBCDD-24-003

Thank you for the opportunity to serve you! We appreciate your prompt payment.

Date Ordered Date Shipped Customer PO # Job Name

Job #	Bill of Lading Shipped Via

5/17/24	5/20/24	SEE BELOW	PO BBCDD-24-003 SOQUA2A	BEST WAY

Invoice#
U922110

Product Code

Description

	Quantity	
Ordered Shipped	B/O	Price	UM  Extended Price

CUSTOMER PO#- BBCDD-24-003/PVC PIPE
CORE & MAIN PO#-	1763779

6342	5544	798	14.29000 FT	79,223.76	

6020		
6020	
7.89000 FT	
.00	

2660		
2660	
48.08000 FT	
.00	

3660		
3660	
22.75000 FT	
.00	

2540	
1960	
580	
48.08000 FT	
94,236.80	

3960		
3960	
22.71000 FT	
.00	

04082614	8 PVC SDR26 HW SWR PIPE (G)
14'
BID SEQ# 110
04062614	6 PVC SDR26 HW SWR PIPE (G)
14'
BID SEQ# 120
021218B	12 PVC C900 DR18 PIPE 20' BLUE GSKT PC235
BID SEQ# 150
020818B	8 PVC C900 DR18 PIPE 20' BLUE GSKT PC235
BID SEQ# 160
021218P	12 PVC C900 DR18 PIPE 20' PURP PURPLE GSKT PC235
BID SEQ# 190
020818P	8 PVC C900 DR18 PIPE 20' PURP PURPLE GSKT PC235
BID SEQ# 200

Backordered from:
5/22/24	U922110

Remit To:
CORE & MAIN LP PO BOX 28330 ST. LOUIS, MO

63146

Shipped To:
BOGGY BRANCH COMMUNITY DEVELOP 000/0000	SEQ QUADRANT PH 2A 7 PINES
C/O W GARDNER LLC	00000	KENAN BLVD & STILLWOOD PINES
3501 QUADRANGLE BLVD, STE 270	W.GARDNER, LLC
ORLANDO FL 32817	JACKSONVILLE, FL
CUSTOMER JOB- SOQUA2A	PO BBCDD-24-003	BBCDD-24-003

Thank you for the opportunity to serve you! We appreciate your prompt payment.

Date Ordered Date Shipped Customer PO # Job Name

Job #	Bill of Lading Shipped Via

5/17/24	5/20/24	SEE BELOW	PO BBCDD-24-003 SOQUA2A	BEST WAY

Invoice#
U943519

Product Code

Description

	Quantity	
Ordered Shipped	B/O	Price	UM  Extended Price

CUSTOMER PO#- BBCDD-24-003/PVC PIPE
CORE & MAIN PO#-	1763779
04082614	8 PVC SDR26 HW SWR PIPE (G)	798	630	168	14.29000 FT	9,002.70
14'
BID SEQ# 110
04062614	6 PVC SDR26 HW SWR PIPE (G)	6020	6020	7.89000 FT	47,497.80
14'
BID SEQ# 120
021218B	12 PVC C900 DR18 PIPE 20' BLUE	2660	2660	48.08000 FT	.00
GSKT PC235 BID SEQ# 150
020818B	8 PVC C900 DR18 PIPE 20' BLUE	3660	3660	22.75000 FT	.00
GSKT PC235 BID SEQ# 160
021218P	12 PVC C900 DR18 PIPE 20' PURP	580	580	48.08000 FT	27,886.40
PURPLE GSKT PC235 BID SEQ# 190
020818P	8 PVC C900 DR18 PIPE 20' PURP	3960	3960	22.71000 FT	.00
PURPLE GSKT PC235 BID SEQ# 200

Backordered from:
5/22/24	U922110

Remit To:
CORE & MAIN LP PO BOX 28330 ST. LOUIS, MO

63146

Shipped To:
BOGGY BRANCH COMMUNITY DEVELOP 000/0000	SEQ QUADRANT PH 2A 7 PINES
C/O W GARDNER LLC	00000	KENAN BLVD & STILLWOOD PINES
3501 QUADRANGLE BLVD, STE 270	W.GARDNER, LLC
ORLANDO FL 32817	JACKSONVILLE, FL
CUSTOMER JOB- SOQUA2A	PO BBCDD-24-003	BBCDD-24-003

Thank you for the opportunity to serve you! We appreciate your prompt payment.

Date Ordered Date Shipped Customer PO # Job Name

Job #	Bill of Lading Shipped Via

5/17/24	5/21/24	SEE BELOW	PO BBCDD-24-003 SOQUA2A	BEST WAY

Invoice#
U953031

Product Code

Description

	Quantity	
Ordered Shipped	B/O	Price	UM  Extended Price

CUSTOMER PO#- BBCDD-24-003/PVC PIPE
CORE & MAIN PO#-	1763779
04082614	8 PVC SDR26 HW SWR PIPE (G)	168	168	14.29000 FT	.00
14'
BID SEQ# 110
021218B	12 PVC C900 DR18 PIPE 20' BLUE	2660	2660	48.08000 FT	.00
GSKT PC235 BID SEQ# 150
020818B	8 PVC C900 DR18 PIPE 20' BLUE	3660	3660	22.75000 FT	83,265.00
GSKT PC235 BID SEQ# 160
020818P	8 PVC C900 DR18 PIPE 20' PURP	3960	3960	22.71000 FT	89,931.60
PURPLE GSKT PC235 BID SEQ# 200

Remit To:
CORE & MAIN LP PO BOX 28330 ST. LOUIS, MO

63146

Shipped To:
BOGGY BRANCH COMMUNITY DEVELOP 000/0000	SEQ QUADRANT PH 2A 7 PINES
C/O W GARDNER LLC	00000	KENAN BLVD & STILLWOOD PINES
3501 QUADRANGLE BLVD, STE 270	W.GARDNER, LLC
ORLANDO FL 32817	JACKSONVILLE, FL
CUSTOMER JOB- SOQUA2A	PO BBCDD-24-003	BBCDD-24-003

Thank you for the opportunity to serve you! We appreciate your prompt payment.

Date Ordered Date Shipped Customer PO # Job Name

Job #	Bill of Lading Shipped Via

5/17/24	5/23/24	SEE BELOW	PO BBCDD-24-003 SOQUA2A	BEST WAY

Invoice#
U922012

Product Code

Description

	Quantity	
Ordered Shipped	B/O	Price	UM  Extended Price

CUSTOMER PO#- BBCDD-24-003/HP PIPE
CORE & MAIN PO#-	1839482
1360ADWHPW20	60 HP DW STORM WTIB SOLID 20'
DUAL WALL 60650020IBPL BID SEQ#	20
1342ADWHPW20	42 HP DW STORM WTIB SOLID 20'
DUAL WALL 42650020IBPL BID SEQ#	30
1336ADWHPW20	36 HP DW STORM WTIB SOLID 20'
DUAL WALL 36650020IBPL BID SEQ#	40
1330ADWHPW20	30 HP DW STORM WTIB SOLID 20'
DUAL WALL 30650020IBPL BID SEQ#	50
1324ADWHPW20	24 HP DW STORM WTIB SOLID 20'
DUAL WALL 24650020IBPL BID SEQ#	60
1318ADWHPW20	18 HP DW STORM WTIB SOLID 20'
DUAL WALL 18650020IBPL BID SEQ#	70
1315ADWHPW20	15 HP DW STORM WTIB SOLID 20'
DUAL WALL 15650020IBPL BID SEQ#	80

800	80	720	188.78000 FT	15,102.40

160	80	80	128.67000 FT	10,293.60

420	420	71.15000 FT	.00

220	80	140	62.87000 FT	5,029.60

720	720	40.06000 FT	.00

680	80	600	24.75000 FT	1,980.00

860	860	20.79000 FT	.00

Backordered from:
5/24/24	U922012

Remit To:
CORE & MAIN LP PO BOX 28330 ST. LOUIS, MO

63146

Shipped To:
BOGGY BRANCH COMMUNITY DEVELOP 000/0000	SEQ QUADRANT PH 2A 7 PINES
C/O W GARDNER LLC	00000	KENAN BLVD & STILLWOOD PINES
3501 QUADRANGLE BLVD, STE 270	W.GARDNER, LLC
ORLANDO FL 32817	JACKSONVILLE, FL
CUSTOMER JOB- SOQUA2A	PO BBCDD-24-003	BBCDD-24-003

Thank you for the opportunity to serve you! We appreciate your prompt payment.

Date Ordered Date Shipped Customer PO # Job Name

Job #	Bill of Lading Shipped Via

5/17/24	5/23/24	SEE BELOW	PO BBCDD-24-003 SOQUA2A	BEST WAY

Invoice#
U961176

Product Code

Description

	Quantity	
Ordered Shipped	B/O	Price	UM  Extended Price

CUSTOMER PO#- BBCDD-24-003/HP PIPE
CORE & MAIN PO#-	1839482
1360ADWHPW20	60 HP DW STORM WTIB SOLID 20'
DUAL WALL 60650020IBPL BID SEQ#	20
1342ADWHPW20	42 HP DW STORM WTIB SOLID 20'
DUAL WALL 42650020IBPL BID SEQ#	30
1336ADWHPW20	36 HP DW STORM WTIB SOLID 20'
DUAL WALL 36650020IBPL BID SEQ#	40
1330ADWHPW20	30 HP DW STORM WTIB SOLID 20'
DUAL WALL 30650020IBPL BID SEQ#	50
1324ADWHPW20	24 HP DW STORM WTIB SOLID 20'
DUAL WALL 24650020IBPL BID SEQ#	60
1318ADWHPW20	18 HP DW STORM WTIB SOLID 20'
DUAL WALL 18650020IBPL BID SEQ#	70
1315ADWHPW20	15 HP DW STORM WTIB SOLID 20'
DUAL WALL 15650020IBPL BID SEQ#	80

720	80	640	188.78000 FT	15,102.40

80	80	128.67000 FT	10,293.60

420	420	71.15000 FT	.00

140	60	80	62.87000 FT	3,772.20

720	720	40.06000 FT	.00

600	80	520	24.75000 FT	1,980.00

860	860	20.79000 FT	.00

Backordered from:
5/24/24	U922012

Remit To:
CORE & MAIN LP PO BOX 28330 ST. LOUIS, MO

63146

Shipped To:
BOGGY BRANCH COMMUNITY DEVELOP 000/0000	SEQ QUADRANT PH 2A 7 PINES
C/O W GARDNER LLC	00000	KENAN BLVD & STILLWOOD PINES
3501 QUADRANGLE BLVD, STE 270	W.GARDNER, LLC
ORLANDO FL 32817	JACKSONVILLE, FL
CUSTOMER JOB- SOQUA2A	PO BBCDD-24-003	BBCDD-24-003

Thank you for the opportunity to serve you! We appreciate your prompt payment.

Date Ordered Date Shipped Customer PO # Job Name

Job #	Bill of Lading Shipped Via

5/17/24	5/24/24	SEE BELOW	PO BBCDD-24-003 SOQUA2A	BEST WAY

Invoice#
U968228

Product Code

Description

	Quantity	
Ordered Shipped	B/O	Price	UM  Extended Price

CUSTOMER PO#- BBCDD-24-003/HP PIPE
CORE & MAIN PO#-	1839482
1360ADWHPW20	60 HP DW STORM WTIB SOLID 20'
DUAL WALL 60650020IBPL BID SEQ#	20
1336ADWHPW20	36 HP DW STORM WTIB SOLID 20'
DUAL WALL 36650020IBPL BID SEQ#	40
1330ADWHPW20	30 HP DW STORM WTIB SOLID 20'
DUAL WALL 30650020IBPL BID SEQ#	50
1324ADWHPW20	24 HP DW STORM WTIB SOLID 20'
DUAL WALL 24650020IBPL BID SEQ#	60
1318ADWHPW20	18 HP DW STORM WTIB SOLID 20'
DUAL WALL 18650020IBPL BID SEQ#	70
1315ADWHPW20	15 HP DW STORM WTIB SOLID 20'
DUAL WALL 15650020IBPL BID SEQ#	80

640	80	560	188.78000 FT	15,102.40

420	80	340	71.15000 FT	5,692.00

80	80	62.87000 FT	.00

720	80	640	40.06000 FT	3,204.80

520	80	440	24.75000 FT	1,980.00

860	80	780	20.79000 FT	1,663.20

Backordered from:
5/24/24	U922012

Remit To:
CORE & MAIN LP PO BOX 28330 ST. LOUIS, MO

63146

Shipped To:
BOGGY BRANCH COMMUNITY DEVELOP 000/0000	SEQ QUADRANT PH 2A 7 PINES
C/O W GARDNER LLC	00000	KENAN BLVD & STILLWOOD PINES
3501 QUADRANGLE BLVD, STE 270	W.GARDNER, LLC
ORLANDO FL 32817	JACKSONVILLE, FL
CUSTOMER JOB- SOQUA2A	PO BBCDD-24-003	BBCDD-24-003

Thank you for the opportunity to serve you! We appreciate your prompt payment.

Date Ordered Date Shipped Customer PO # Job Name

Job #	Bill of Lading Shipped Via

5/17/24	5/24/24	SEE BELOW	PO BBCDD-24-003 SOQUA2A	BEST WAY

Invoice#
U968234

Product Code

Description

	Quantity	
Ordered Shipped	B/O	Price	UM  Extended Price

CUSTOMER PO#- BBCDD-24-003/HP PIPE
CORE & MAIN PO#-	1839482
1360ADWHPW20	60 HP DW STORM WTIB SOLID 20'
DUAL WALL 60650020IBPL BID SEQ#	20
1336ADWHPW20	36 HP DW STORM WTIB SOLID 20'
DUAL WALL 36650020IBPL BID SEQ#	40
1330ADWHPW20	30 HP DW STORM WTIB SOLID 20'
DUAL WALL 30650020IBPL BID SEQ#	50
1324ADWHPW20	24 HP DW STORM WTIB SOLID 20'
DUAL WALL 24650020IBPL BID SEQ#	60
1318ADWHPW20	18 HP DW STORM WTIB SOLID 20'
DUAL WALL 18650020IBPL BID SEQ#	70
1315ADWHPW20	15 HP DW STORM WTIB SOLID 20'
DUAL WALL 15650020IBPL BID SEQ#	80

560	80	480	188.78000 FT	15,102.40

340	340	71.15000 FT	.00

80	80	62.87000 FT	5,029.60

640	80	560	40.06000 FT	3,204.80

440	440	24.75000 FT	.00

780	220	560	20.79000 FT	4,573.80

Backordered from:
5/24/24	U922012

Remit To:
CORE & MAIN LP PO BOX 28330 ST. LOUIS, MO

63146

Shipped To:
BOGGY BRANCH COMMUNITY DEVELOP 000/0000	SEQ QUADRANT PH 2A 7 PINES
C/O W GARDNER LLC	00000	KENAN BLVD & STILLWOOD PINES
3501 QUADRANGLE BLVD, STE 270	W.GARDNER, LLC
ORLANDO FL 32817	JACKSONVILLE, FL
CUSTOMER JOB- SOQUA2A	PO BBCDD-24-003	BBCDD-24-003

Thank you for the opportunity to serve you! We appreciate your prompt payment.

Date Ordered Date Shipped Customer PO # Job Name

Job #	Bill of Lading Shipped Via

5/17/24	5/24/24	SEE BELOW	PO BBCDD-24-003 SOQUA2A	BEST WAY

Invoice#
U968237

Product Code

Description

	Quantity	
Ordered Shipped	B/O	Price	UM  Extended Price

CUSTOMER PO#- BBCDD-24-003/HP PIPE
CORE & MAIN PO#-	1839482
1360ADWHPW20	60 HP DW STORM WTIB SOLID 20'	480	480	188.78000 FT	.00
DUAL WALL 60650020IBPL BID SEQ#	20
1336ADWHPW20	36 HP DW STORM WTIB SOLID 20'	340	340	71.15000 FT	.00
DUAL WALL 36650020IBPL BID SEQ#	40
1324ADWHPW20	24 HP DW STORM WTIB SOLID 20'	560	80	480	40.06000 FT	3,204.80
DUAL WALL 24650020IBPL BID SEQ#	60
1318ADWHPW20	18 HP DW STORM WTIB SOLID 20'	440	80	360	24.75000 FT	1,980.00
DUAL WALL 18650020IBPL BID SEQ#	70
1315ADWHPW20	15 HP DW STORM WTIB SOLID 20'	560	80	480	20.79000 FT	1,663.20
DUAL WALL 15650020IBPL BID SEQ#	80

Backordered from:
5/24/24	U922012

Remit To:
CORE & MAIN LP PO BOX 28330 ST. LOUIS, MO

63146

Shipped To:
BOGGY BRANCH COMMUNITY DEVELOP 000/0000	SEQ QUADRANT PH 2A 7 PINES
C/O W GARDNER LLC	00000	KENAN BLVD & STILLWOOD PINES
3501 QUADRANGLE BLVD, STE 270	W.GARDNER, LLC
ORLANDO FL 32817	JACKSONVILLE, FL
CUSTOMER JOB- SOQUA2A	PO BBCDD-24-003	BBCDD-24-003

Thank you for the opportunity to serve you! We appreciate your prompt payment.

Date Ordered Date Shipped Customer PO # Job Name

Job #	Bill of Lading Shipped Via

5/17/24	5/28/24	SEE BELOW	PO BBCDD-24-003 SOQUA2A	BEST WAY

Invoice#
U976037

Product Code

Description

	Quantity	
Ordered Shipped	B/O	Price	UM  Extended Price

CUSTOMER PO#- BBCDD-24-003/HP PIPE
CORE & MAIN PO#-	1839482
1360ADWHPW20	60 HP DW STORM WTIB SOLID 20'
DUAL WALL 60650020IBPL BID SEQ#	20
1336ADWHPW20	36 HP DW STORM WTIB SOLID 20'
DUAL WALL 36650020IBPL BID SEQ#	40
1324ADWHPW20	24 HP DW STORM WTIB SOLID 20'
DUAL WALL 24650020IBPL BID SEQ#	60
1318ADWHPW20	18 HP DW STORM WTIB SOLID 20'
DUAL WALL 18650020IBPL BID SEQ#	70
1315ADWHPW20	15 HP DW STORM WTIB SOLID 20'
DUAL WALL 15650020IBPL BID SEQ#	80

480	80	400	188.78000 FT	15,102.40

340	80	260	71.15000 FT	5,692.00

480	80	400	40.06000 FT	3,204.80

360	80	280	24.75000 FT	1,980.00

480	80	400	20.79000 FT	1,663.20

REQUISITION
BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2024A

The undersigned, a Responsible Officer of the Boggy Branch Community Development District (the "Issuer") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture from the Issuer to U.S. Bank Trust Company, National Association, as trustee (the "Trustee"), dated as of January 1, 2021 as supplemented by that certain Second Supplemental Trust Indenture dated as of February 1, 2024, (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 11

Name of Payee:
Wiring Instructions:

W. Gardner, LLC
Bank Name: PNC Bank
Bank City & State: Jacksonville, Florida Beneficiary's Name: W. Gardner, LLC Beneficiary's Address: 4929 Atlantic Blvd,
Jacksonville, FL 32207
Routing Number: 267084199
Account Number: 1271344643 Account Type: Business Checking

Amount Payable:	$450,778.74
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments, or, state Costs of Issuance, if applicable): Seven Pines 2A Contractor Payment Application No. 24005-02 (May 2024)
Amount, if any, that is used for a Deferred Cost:

Fund or Account from which disbursement to be made:
Acquisition and Construction
The undersigned hereby certifies that:

X	obligations in the stated amount set forth above have been incurred by the
Issuer,

or
□	this requisition is for Costs of Issuance payable from the Acquisition and
Construction Fund that have not previously been paid;
each disbursement set forth above is a proper charge against the Acquisition and Construction Fund;
each disbursement set forth above was incurred in connection with the acquisition and/or construction of the Project;

each disbursement represents a Cost of the Project which has not previously been
paid.
The undersigned hereby further certifies that there has not been filed with or served upon the Issuer notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.
The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the Issuer is at the date of such certificate entitled to retain.
Originals or copies of the invoice(s) from the vendor of the property acquired or the services rendered, or other appropriate documentation of costs paid, with respect to which disbursement is hereby requested are on file with the Issuer.
BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

By: 	.::::..._&

/JJ,.. -A-1"'4.-

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE REQUESTS ONLY
If this requisition is for a disbursement for other than Costs of Issuance, the undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the Project with respect to which such disbursement is being made; and (iii) the report of the Consulting Engineer, as such report shall have been amended or modified on the date hereof.
l A.W
Consulting Engineer

APPLICATION AND CERTIFICATE FOR PAYMENT

A1/IZ>()(?U}l{8it7 '7702 (Instruction on reva-sesde) PAGE 1 OF	2	PAGES

TO(OWNER):
Boggy Branch Community
3501 Quandrangle Blvd Suite 270
Orlando.FL 32817
0

FROM(CONTRACTOR):
W. Gardner, LLC 4929 Atlantic Blvd
Jacksonville, FL 32207 CONTRACT FOR Boggy Branch

PROJECT:
Seven Pines 2A

(ARCHITECT):
0
0
0

APPLICATION NO: 24005-02	Distribution to:

PERIOD TO:	5-31-2024		OWNER ARCHITECT CONTRACTOR AIR
ARCHITECT'S PROJECT NO:

CONTRACT DATE: 4-25-2024

CONTRACTOR'S APPLICATION FOR PAYMENT

CHANGE ORDER SUMMARY	
Change Orders approved in	ADDITIONS previous months by Owner
TOTAL
Approved this Month	DEDUCTIONS

($1,682,342.55)	
Number	Date Approved
4/29/2024		
1			
TOTALS	$0.00	($1,682,342.55)	
 Net change by Change Orders	($1,682,342.55)	
The undersigned Contractor certifies that to the best of the Contractor's knowledge, information and belief the Work covered by this Application for Payment has been completed in accordance with the Contract Documents, that all amounts have been paid by the Contractor for Work for which previous Certificates for Payment were issued and payments received from the Owner, and that current payment shown
herein is now due.

dner, LLC

ENGINEER'S

In accordance with the Contract Documents, based on on-site observations and the data comprising the above application, the Engineer certifies to the Owner that to the best of the Engineer's knowledge, information and belief the Work has progressed as indicated, the quality of the Work is in accordance with the Contract Documents, and the Contractor is entitled to payment of the AMOUNT CERTIFIED.

Application is made for Payment, as shown below. in connection with the Contract. Continuation Sheet, AIA Document G703, is attached
ORIGINAL CONTRACT SUM	.--$-9,8-07-,72-6.9-8
Net change by Change Orders	($1,682,342.55)
CONTRACT SUM TO DATE(Line 1 ± 2)..................................................----'$-8-,1- 2-5,384-.4- -'-3
TOTAL COMPLETED & STORED TO DATE........................................... ---$ 674-,81-4.4-7
(Column G on G703) Less Owner Purchases

RETAINAGE:
10% Completed Woric.	$67,481.45
(Column D+E on G703)
10% of Stored Material	$0.00
(Column Fon G703)
Total Retainage (line Sa+ Sb or
Total in Column I of G703	$67,481.45
TOTAL EARNED LESS RETAINAGE................		$607,333.02 
(Line 4 less Line 5 Total)
LESS PREVIOUS CERTIFICATES FOR
PAYMENT(Line 6 from prior Certificate)..........................................	$156,554.28
CURRENT PAYMENT DUE......................................................................	$450,778.74
BALANCE TO FINISH, PLUS RETAINAGE	$7,518,051.41
(Line 3 less Line 6)

$450,778.74

(Attach explanation if amount certified differs from the a ENGINEER

June 4, 2024

 By:	Date:	
This Certificate is not negotiable, The AMOUNT CERTIFIED is payable only to the Contractor named herein. Issuance, payment and acceptance of payment are without

	prejudice to any rights of the Owner or Contractor under this Contract.	

CONTINUATION SHEET	AIA DOCUMENT G703	Page 2 of 2	

AIA Document G702, APPLICATION AND CERTIFICATE FOR PAYMENT, Containing
Contractor's signed Certification is attached.
In tabulations below, amounts are stated to the nearest dollar.
Use Column 1 on Contracts were variable retainage for line items may apply.		
APPLICATION NUMBER: 24005-02 APPLICATION DATE: 6/3/2024
PERIOD TO: 5/31/2024
ARCHITECTS PROJECT NO:	

A	B	C	D	E	F	G	H	I	
ITEM NO.	DESCRIPTION OF WORK	SCHEDULED VALUE	WORK COMPLETED	MATERIALS PRESENTLY STORED (NOT IN
D OR E)	TOTAL COMPLETED AND STORED TO DATE (D + E + F)	% (G/C)	BALANCE
TO FINISH	(C - G)	RETAINAGE	
			FROM PREVIOUS APPLICATION
(D + E)	THIS PERIOD						

0
1999
2999
3999
4999
5999
6999
7999
8999
9999
10999
11999
12999
13999
14999
15999
16999
17999
18999
19999
20999
21999
22999
23999
24999
57999
58999
59999
60999
61999
62999
63999
64999	

Mobilization and Site Preparation Subtotal Clearing and Grubbing Subtotal
Seed, Mulching and Sod Subtotal Erosion and Sediment Control Subtotal
Storm Water Pollution Prevention Plan Subtotal
Stormwater Management Facility (SMF) Construction Subtotal Roadway and Alleyway Earthwork Subtotal
Lot Fill, Compaction, Seeding and Testing Subtotal Roadway Construction Subtotal
Alleyway Construction Subtotal Storm Drainage System Subtotal Roadway Underdrain Subtotal Paving & Drainage As-Builts Subtotal
JEA Water Distribution System Subtotal
JEA Gravity Sanitary Sewer System Subtotal JEA Reclaim Water Distribution System Subtotal
Water, Sewer and Reclaim System As-Builts Subtotal
Irrigation Sleeves and Electrical/Telephone/CATV Conduit Subto JEA Electrical Infrastructure Subtotal
Testing Subtotal
Unsuitable Material Removal/Replacement (Onsite Disposal of U Stock Pile Utilization Subtotal
Landscaping Subtotal Bonding / Warranty Subtotal
VE - HDPP Storm Pipe in lieu of RCP (Deduction) Subtotal ODP Lime Rock Subtotal
ODP ADS HDPP Drainage Pipe Subtotal ODP Drainage Structures Subtotal
ODP Water Pipe Subtotal ODP Sewer Pipe Subtotal
ODP Sewer Structures Subtotal
ODP Reclaim Water Pipe Subtotal
TOTALS	

$	100,769.45
$	165,585.47
$	195,531.38
$	64,159.40
$	30,348.88
$	611,327.12
$	261,891.19
$	622,279.42
$	1,277,265.07
$	251,103.92
$	1,553,114.74
$	73,950.00
$	15,936.81
$	876,952.84
$	935,145.07
$	818,599.34
$	37,435.77
$	195,440.00
$	125,000.00
$	40,546.99
$	318,455.36
$	807,157.71
$	300,936.85
$	128,794.20
$	(161,363.07)
$	(302,010.72)
$	(299,806.60)
$	(229,394.31)
$	(227,019.00)
$	(148,586.34)
$	(86,008.31)
$	(228,154.20)
$8,125,384.43	

$	80,316.05
$	93,633.15
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$173,949.20	

$	-
$	62,422.10
$	-
$	33,175.66
$	3,034.89
$	6,696.44
$	-
$	62,422.10
$	-
$	-
$	8,862.68
$	15,283.00
$	-
$	176,329.10
$	37,466.20
$	95,173.10
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$500,865.27	

$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$0.00	

$80,316.05
$156,055.25
$0.00
$33,175.66
$3,034.89
$6,696.44
$0.00
$62,422.10
$0.00
$0.00
$8,862.68
$15,283.00
$0.00
$176,329.10
$37,466.20
$95,173.10
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$674,814.47	

79.7%
94.2%
0.0%
51.7%
10.0%
1.1%
0.0%
10.0%
0.0%
0.0%
0.6%
20.7%
0.0%
20.1%
4.0%
11.6%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
8.3%	

$20,453.40
$9,530.22
$195,531.38
$30,983.74
$27,313.99
$604,630.68
$261,891.19
$559,857.32
$1,277,265.07
$251,103.92
$1,544,252.06
$58,667.00
$15,936.81
$700,623.74
$897,678.87
$723,426.24
$37,435.77
$195,440.00
$125,000.00
$40,546.99
$318,455.36
$807,157.71
$300,936.85
$128,794.20 ($161,363.07)
($302,010.72)
($299,806.60)
($229,394.31)
($227,019.00)
($148,586.34)
($86,008.31)
($228,154.20)
$7,450,569.96	

$8,031.61
$15,605.53
$0.00
$3,317.57
$303.49
$669.64
$0.00
$6,242.21
$0.00
$0.00
$886.27
$1,528.30
$0.00
$17,632.91
$3,746.62
$9,517.31
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$67,481.45	

Seven Pines 2A
5/1/2024	THROUGH	5/31/2024
ITEM
NO.	PHASE	CAT	
DESCRIPTION	PLANNED
QUANTITY	
UNIT	UNIT
PRICE	CONTRACT
AMOUNT	PREVIOUS
QUANTITY	TOTAL	CURRENT
QUANTITY	TOTAL	JOB TO DATE
QUANTITY	% COMP	TOTAL	
															
1000			Mobilization and Site Preparation												
1010	1	C	Site Preparation	1	ls	$ 44,255.89	$	44,255.89	1.00	$ 44,255.89	0.00	$	-	1	100%	$ 44,255.89	
1020	2	S	Survey Calc & Setup	1	ls	$	8,789.20	$	8,789.20	1.00	$	8,789.20	0.00	$	-	1	100%	$	8,789.20	
1030	1	C	Mobilization	1	ls	$ 25,419.60	$	25,419.60	1.00	$ 25,419.60	0.00	$	-	1	100%	$ 25,419.60	
1040	1	C	Construction Signs	1	ls	$	1,851.36	$	1,851.36	1.00	$	1,851.36	0.00	$	-	1	100%	$	1,851.36	
1050	1	C	Punch Out & Clean Up	1	ls	$ 20,453.40	$	20,453.40	0.00	$	-	0.00	$	-	0	0%	$	-	
1999			Mobilization and Site Preparation Subtotal				$	100,769.45		$ 80,316.05		$	-		80%	$ 80,316.05	
															
2000			Clearing and Grubbing												
2010	4	C	Demo Drainage & Utilities	1	ls	$	9,530.22	$	9,530.22	0.00	$	-	0.00	$	-	0	0%	$	-	
2020	4	C	Clear, Grub and Burn Site	25	ac	$	6,242.21	$	156,055.25	15.00	$ 93,633.15	10.00	$ 62,422.10	25	100%	$ 156,055.25	
2999			Clearing and Grubbing Subtotal				$	165,585.47		$ 93,633.15		$ 62,422.10		94%	$ 156,055.25	
															
3000			Seed, Mulching and Sod												
3010	18	S	Pond Sod (Bahia)	29419	sy	$	4.84	$	142,387.96	0.00	$	-	0.00	$	-	0	0%	$	-	
3020	18	S	Erosion Sod Behind Curb 22" Strip (Bahia)	2480	sy	$	4.84	$	12,003.20	0.00	$	-	0.00	$	-	0	0%	$	-	
3030	18	S	Seed & Mulch Disturbed	50171	sy	$	0.82	$	41,140.22	0.00	$	-	0.00	$	-	0	0%	$	-	
3999			Seed, Mulching and Sod Subtotal				$	195,531.38		$	-		$	-		0%	$	-	
															
4000			Erosion and Sediment Control												
4010	2	S	Layout Boundary	1	ls	$	7,219.10	$	7,219.10	0.00	$	-	1.00	$	7,219.10	1	100%	$	7,219.10	
4020	3	S	Silt fence	7000	lf	$	1.57	$	10,990.00	0.00	$	-	7000.00	$ 10,990.00	7000	100%	$ 10,990.00	
4030	3	S	Inlet Barriers	34	ea	$	106.73	$	3,628.82	0.00	$	-	0.00	$	-	0	0%	$	-	
4040	3	M	Erosion Control Devices (BMP's)	1	ls	$ 27,354.92	$	27,354.92	0.00	$	-	0.00	$	-	0	0%	$	-	
4050	3	C	Rock Construction Entrance	2	ea	$	7,483.28	$	14,966.56	0.00	$	-	2.00	$ 14,966.56	2	100%	$ 14,966.56	
4999			Erosion and Sediment Control Subtotal				$	64,159.40		$	-		$ 33,175.66		52%	$ 33,175.66	
															
5000			Storm Water Pollution Prevention Plan												
5010	3	M	Notice of Intent (NOI)	1	ls	$	955.68	$	955.68	0.00	$	-	0.10	$	95.57	0.1	10%	$	95.57	
5020	3	M	Storm Water Pollution Prevention Plan (SWPPP)	1	ls	$ 29,393.20	$	29,393.20	0.00	$	-	0.10	$	2,939.32	0.1	10%	$	2,939.32	
5999			Storm Water Pollution Prevention Plan Subtotal				$	30,348.88		$	-		$	3,034.89		10%	$	3,034.89	
															
6000			Stormwater Management Facility (SMF) Construction												
6010	2	C	Layout Pond	1	ls	$	5,866.35	$	5,866.35	0.00	$	-	0.00	$	-	0	0%	$	-	
6020	5	C	Dewatering Ponds	1	ls	$ 133,928.82	$	133,928.82	0.00	$	-	0.05	$	6,696.44	0.05	5%	$	6,696.44	
6030	5	C	Pond/Stockpile Excavation	188007	cy	$	1.41	$	265,089.87	0.00	$	-	0.00	$	-	0	0%	$	-	
6040	5	C	Pond Excavation Hauled Onsite	104190	cy	$	1.76	$	183,374.40	0.00	$	-	0.00	$	-	0	0%	$	-	
6050	5	C	Machine Dress Pond Slopes	29419	sy	$	0.53	$	15,592.07	0.00	$	-	0.00	$	-	0	0%	$	-	
6060	22	S	As-Builts Ponds	1	ls	$	7,475.61	$	7,475.61	0.00	$	-	0.00	$	-	0	0%	$	-	
6999			Stormwater Management Facility (SMF) Construction Subtotal			$	611,327.12		$	-		$	6,696.44		1%	$	6,696.44	
															
7000			Roadway and Alleyway Earthwork												
7010	2	C	Layout Site Grading	1	ls	$	6,600.32	$	6,600.32	0.00	$	-	0.00	$	-	0	0%	$	-	
7020	5	C	Strip & Bury On-Site	23462	cy	$	4.06	$	95,255.72	0.00	$	-	0.00	$	-	0	0%	$	-	

ITEM
NO.	PHASE	CAT	
DESCRIPTION	PLANNED
QUANTITY	
UNIT	UNIT
PRICE	CONTRACT
AMOUNT	PREVIOUS
QUANTITY	TOTAL	CURRENT
QUANTITY	TOTAL	JOB TO DATE
QUANTITY	% COMP	TOTAL	
7030	5	C	Rough Grade Site	73443	sy	$	0.34	$	24,970.62	0.00	$	-	0.00	$	-	0	0%	$	-	
7040	5	C	Balance Site	734	cy	$	2.76	$	2,025.84	0.00	$	-	0.00	$	-	0	0%	$	-	
7050	5	C	Spread & Compact Site	27918	cy	$	1.37	$	38,247.66	0.00	$	-	0.00	$	-	0	0%	$	-	
7060	5	C	Fine Grade Site	73443	sy	$	0.71	$	52,144.53	0.00	$	-	0.00	$	-	0	0%	$	-	
7070	5	C	Machine Dress Site	52650	sy	$	0.81	$	42,646.50	0.00	$	-	0.00	$	-	0	0%	$	-	
7999			Roadway and Alleyway Earthwork Subtotal				$	261,891.19		$	-		$	-		0%	$	-	
															
8000			Lot Fill, Compaction, Seeding and Testing												
8010	4	C	Clear, Grub and Burn Lots	25	ac	$	6,242.21	$	156,055.25	0.00	$	-	10.00	$ 62,422.10	10	40%	$ 62,422.10	
8020	2	C	Layout Lot Grading	1	ls	$ 13,200.64	$	13,200.64	0.00	$	-	0.00	$	-	0	0%	$	-	
8030	5	C	Strip & Bury On-Site Lots	25574	cy	$	4.06	$	103,830.44	0.00	$	-	0.00	$	-	0	0%	$	-	
8040	5	C	Rough Grade Lots	122754	sy	$	0.34	$	41,736.36	0.00	$	-	0.00	$	-	0	0%	$	-	
8050	5	C	Balance Lots	792	cy	$	2.76	$	2,185.92	0.00	$	-	0.00	$	-	0	0%	$	-	
8060	5	C	Spread & Compact Lots & Building Pads	77798	cy	$	1.31	$	101,915.38	0.00	$	-	0.00	$	-	0	0%	$	-	
8070	5	C	Machine Dress Lots & Building Pads	122754	sy	$	0.60	$	73,652.40	0.00	$	-	0.00	$	-	0	0%	$	-	
8080	21	C	Compaction Testing Lots & Building Pads	1	ls	$ 15,404.48	$	15,404.48	0.00	$	-	0.00	$	-	0	0%	$	-	
8090	22	S	As-Builts Lots	1	ls	$ 13,640.27	$	13,640.27	0.00	$	-	0.00	$	-	0	0%	$	-	
8100	18	S	Seed & Mulch Lots	122754	sy	$	0.82	$	100,658.28	0.00	$	-	0.00	$	-	0	0%	$	-	
8999			Lot Fill, Compaction, Seeding and Testing Subtotal				$	622,279.42		$	-		$ 62,422.10		10%	$ 62,422.10	
															
9000			Roadway Construction												
9010	2	C	Layout Roadway	1	ls	$ 15,882.02	$	15,882.02	0.00	$	-	0.00	$	-	0	0%	$	-	
9020	15	C	12" LBR 40 Sub Grade	21470	sy	$	11.66	$	250,340.20	0.00	$	-	0.00	$	-	0	0%	$	-	
9030	13	C	18" Miami Curb	8796	lf	$	13.59	$	119,537.64	0.00	$	-	0.00	$	-	0	0%	$	-	
9040	13	C	18" City Standard Curb	3375	lf	$	17.88	$	60,345.00	0.00	$	-	0.00	$	-	0	0%	$	-	
9050	13	C	Sidewalk Regular 6" Thick	334	sy	$	69.19	$	23,109.46	0.00	$	-	0.00	$	-	0	0%	$	-	
9060	13	M	ADA Ramps & Mats	16	ea	$	1,222.88	$	19,566.08	0.00	$	-	0.00	$	-	0	0%	$	-	
9070	16	M	6" Lime Rock Base Roadways	6193	tn	$	58.22	$	360,556.46	0.00	$	-	0.00	$	-	0	0%	$	-	
9080	17	S	1" S-3 / 9.5 (First Lift)	18764	sy	$	11.08	$	207,905.12	0.00	$	-	0.00	$	-	0	0%	$	-	
9090	17	S	Pavement Markings & Street Signs	1	ls	$ 14,838.17	$	14,838.17	0.00	$	-	0.00	$	-	0	0%	$	-	
9100	17	S	.75" S-3 / 9.5 (Final Lift)	18764	sy	$	10.80	$	202,651.20	0.00	$	-	0.00	$	-	0	0%	$	-	
9110	17	S	Pavement Markings Final Lift	1	ls	$	2,533.72	$	2,533.72	0.00	$	-	0.00	$	-	0	0%	$	-	
9999			Roadway Construction Subtotal				$	1,277,265.07		$	-		$	-		0%	$	-	
															
10000			Alleyway Construction												
10010	2	C	Layout Roadway	1	ls	$	5,569.02	$	5,569.02	0.00	$	-	0.00	$	-	0	0%	$	-	
10020	15	C	12" LBR 40 Sub Grade	4121	sy	$	13.28	$	54,726.88	0.00	$	-	0.00	$	-	0	0%	$	-	
10030	13	C	18" Miami Curb	4558	lf	$	12.47	$	56,838.26	0.00	$	-	0.00	$	-	0	0%	$	-	
10040	13	C	18" City Standard Curb	796	lf	$	16.95	$	13,492.20	0.00	$	-	0.00	$	-	0	0%	$	-	
10050	16	M	6" Lime Rock Base Alleyways	968	tn	$	58.21	$	56,347.28	0.00	$	-	0.00	$	-	0	0%	$	-	
10060	17	S	1" S-3 / 9.5 (First Lift)	2931	sy	$	11.08	$	32,475.48	0.00	$	-	0.00	$	-	0	0%	$	-	
10070	17	S	.75" S-3 / 9.5 (Final Lift)	2931	sy	$	10.80	$	31,654.80	0.00	$	-	0.00	$	-	0	0%	$	-	
10999			Alleyway Construction Subtotal				$	251,103.92		$	-		$	-		0%	$	-	
															
11000			Storm Drainage System												
11010	2	C	Layout Drainage	1	ls	$	8,870.64	$	8,870.64	0.00	$	-	$0.00	$	-	0	0%	$	-	
11020	18	S	Sod Restoration Drainage	334	sy	$	4.84	$	1,616.56	0.00	$	-	$0.00	$	-	0	0%	$	-	
11030	8	C	Dewatering	1	ls	$ 65,255.84	$	65,255.84	0.00	$	-	$0.00	$	-	0	0%	$	-	

ITEM
NO.	PHASE	CAT	
DESCRIPTION	PLANNED
QUANTITY	
UNIT	UNIT
PRICE	CONTRACT
AMOUNT	PREVIOUS
QUANTITY	TOTAL	CURRENT
QUANTITY	TOTAL	JOB TO DATE
QUANTITY	% COMP	TOTAL	
11040	8	M	Tie Into Existing Inlet	1	ea	$	3,587.33	$	3,587.33	0.00	$	-	$0.00	$	-	0	0%	$	-	
11050	8	M	Connect Existing Stub	1	ea	$	5,754.90	$	5,754.90	0.00	$	-	$0.00	$	-	0	0%	$	-	
11060	8	C	Trench Safety	1	ls	$	5,103.09	$	5,103.09	0.00	$	-	0.00	$	-	0	0%	$	-	
11070	8	C	72" RCP	117	lf	$	812.99	$	95,119.83	0.00	$	-	0.00	$	-	0	0%	$	-	
11080	8	C	60" RCP	790	lf	$	446.68	$	352,877.20	0.00	$	-	0.00	$	-	0	0%	$	-	
11090	8	C	42" RCP	158	lf	$	228.74	$	36,140.92	0.00	$	-	0.00	$	-	0	0%	$	-	
11100	8	C	36" RCP	403	lf	$	177.38	$	71,484.14	0.00	$	-	0.00	$	-	0	0%	$	-	
11110	8	C	30" RCP	206	lf	$	135.62	$	27,937.72	0.00	$	-	0.00	$	-	0	0%	$	-	
11120	8	C	24" RCP	711	lf	$	96.61	$	68,689.71	0.00	$	-	0.00	$	-	0	0%	$	-	
11130	8	C	18" RCP	669	lf	$	68.00	$	45,492.00	0.00	$	-	0.00	$	-	0	0%	$	-	
11140	8	C	15" RCP	860	lf	$	55.20	$	47,472.00	0.00	$	-	0.00	$	-	0	0%	$	-	
11150	8	C	Bench Dirt Down& Put back Deep Storm Drain	4689	cy	$	5.75	$	26,961.75	0.00	$	-	0.00	$	-	0	0%	$	-	
11160	8	C	Double Curb inlet	8	ea	$ 13,026.84	$	104,214.72	0.00	$	-	0.00	$	-	0	0%	$	-	
11170	8	C	Single Curb Inlet	18	ea	$	8,146.70	$	146,640.60	0.00	$	-	0.00	$	-	0	0%	$	-	
11180	8	C	J-1 Manhole	5	ea	$	5,908.37	$	29,541.85	0.00	$	-	0.00	$	-	0	0%	$	-	
11190	8	C	C Inlet	2	ea	$	4,409.33	$	8,818.66	0.00	$	-	0.00	$	-	0	0%	$	-	
11200	8	C	B Inlet	5	ea	$	9,660.84	$	48,304.20	0.00	$	-	0.00	$	-	0	0%	$	-	
11210	8	C	Control Structure Inlets	2	ea	$ 18,897.57	$	37,795.14	0.00	$	-	0.00	$	-	0	0%	$	-	
11220	8	C	Control Structure Inlet CS-12B	1	ea	$ 51,930.57	$	51,930.57	0.00	$	-	0.00	$	-	0	0%	$	-	
11230	8	M	Modify Existing Control Structure	1	ea	$	2,616.13	$	2,616.13	0.00	$	-	0.00	$	-	0	0%	$	-	
11240	8	M	72" MES P I P	3	ea	$ 22,643.76	$	67,931.28	0.00	$	-	0.00	$	-	0	0%	$	-	
11250	8	M	60" MES P I P	2	ea	$ 15,907.71	$	31,815.42	0.00	$	-	0.00	$	-	0	0%	$	-	
11260	8	M	42" MES P I P	1	ea	$	7,344.23	$	7,344.23	0.00	$	-	0.00	$	-	0	0%	$	-	
11270	8	M	36" MES Precast	1	ea	$	3,708.68	$	3,708.68	0.00	$	-	0.00	$	-	0	0%	$	-	
11280	8	M	30" MES Precast	1	ea	$	2,291.81	$	2,291.81	0.00	$	-	0.00	$	-	0	0%	$	-	
11290	8	M	24" MES Precast	3	ea	$	1,810.96	$	5,432.88	0.00	$	-	0.00	$	-	0	0%	$	-	
11300	8	M	18" MES Precast	2	ea	$	1,298.07	$	2,596.14	0.00	$	-	0.00	$	-	0	0%	$	-	
11310	8	M	Brick Up & Mud Pipe Ends	1	ea	$	489.99	$	489.99	0.00	$	-	0.00	$	-	0	0%	$	-	
11320	8	C	Top Adjustments, Brick & Seal and Inverts	48	ea	$	2,215.67	$	106,352.16	0.00	$	-	4.00	$	8,862.68	4	8%	$	8,862.68	
11330	8	S	Televise Drainage	3007	lf	$	10.95	$	32,926.65	0.00	$	-	0.00	$	-	0	0%	$	-	
11999			Storm Drainage System Subtotal				$	1,553,114.74		$	-		$	8,862.68		1%	$	8,862.68	
															
12000			Roadway Underdrain												
12010	9	M	6" Under Drain	1500	lf	$	49.30	$	73,950.00	0.00	$	-	310.00	$ 15,283.00	310	21%	$ 15,283.00	
12999			Roadway Underdrain Subtotal				$	73,950.00		$	-		$ 15,283.00		21%	$ 15,283.00	
															
13000			Paving & Drainage As-Builts												
13010	22	S	As-Builts	1	ls	$ 15,936.81	$	15,936.81	0.00	$	-	0.00	$	-	0	0%	$	-	
13999			Paving & Drainage As-Builts Subtotal				$	15,936.81		$	-		$	-		0%	$	-	
															
14000			JEA Water Distribution System												
14010	2	C	Layout Water	1	ls	$ 10,931.18	$	10,931.18	0.00	$	-	0.00	$	-	0	0%	$	-	
14020	10	C	Connect to Existing WM	4	ea	$	3,111.87	$	12,447.48	0.00	$	-	0.00	$	-	0	0%	$	-	
14030	10	M	12" Gate Valve	6	ea	$	8,342.00	$	50,052.00	0.00	$	-	0.00	$	-	0	0%	$	-	
14040	10	C	12" PVC & Fittings	2644	lf	$	102.36	$	270,639.84	0.00	$	-	565.00	$ 57,833.40	565	21%	$ 57,833.40	
14050	10	M	8" Gate Valve	9	ea	$	4,209.56	$	37,886.04	0.00	$	-	0.00	$	-	0	0%	$	-	
14060	10	M	8" PVC & Fittings	3649	lf	$	52.72	$	192,375.28	0.00	$	-	1235.00	$ 65,109.20	1235	34%	$ 65,109.20	
14070	10	M	Fire Hydrant	14	ea	$	4,946.91	$	69,256.74	0.00	$	-	10.00	$ 49,469.10	10	71%	$ 49,469.10	
14080	10	M	2" Flushing Hydrant	2	ea	$	2,529.18	$	5,058.36	0.00	$	-	0.00	$	-	0	0%	$	-	

ITEM
NO.	PHASE	CAT	
DESCRIPTION	PLANNED
QUANTITY	
UNIT	UNIT
PRICE	CONTRACT
AMOUNT	PREVIOUS
QUANTITY	TOTAL	CURRENT
QUANTITY	TOTAL	JOB TO DATE
QUANTITY	% COMP	TOTAL	
14090	10	C	JEA Water Services Double	34	ea	$	2,197.36	$	74,710.24	0.00	$	-	0.00	$	-	0	0%	$	-	
14100	10	C	JEA Water Services Single	85	ea	$	977.61	$	83,096.85	0.00	$	-	0.00	$	-	0	0%	$	-	
14110	10	C	Install JEA Water Meter Box	153	ea	$	261.16	$	39,957.48	0.00	$	-	15.00	$	3,917.40	15	10%	$	3,917.40	
14120	10	M	Cleaning, Bac-t, Wire and Pressure Test Water	10353	lf	$	2.95	$	30,541.35	0.00	$	-	0.00	$	-	0	0%	$	-	
14999			JEA Water Distribution System Subtotal				$	876,952.84		$	-		$ 176,329.10		20%	$ 176,329.10	
															
15000			JEA Gravity Sanitary Sewer System												
15010	2	C	Layout Sewer	1	ls	$ 13,426.22	$	13,426.22	0.00	$	-	0.00	$	-	0	0%	$	-	
15020	7	C	Dewatering	1	ls	$ 101,429.00	$	101,429.00	0.00	$	-	0.00	$	-	0	0%	$	-	
15030	7	M	Tie into existing Manhole	4	ea	$	7,007.76	$	28,031.04	0.00	$	-	0.00	$	-	0	0%	$	-	
15040	7	C	Trench Safety	1	ls	$	6,804.12	$	6,804.12	0.00	$	-	0.00	$	-	0	0%	$	-	
15050	7	S	8" Sewer Pipe	6342	lf	$	50.63	$	321,095.46	0.00	$	-	740.00	$ 37,466.20	740	12%	$ 37,466.20	
15060	7	C	A Manhole	25	ea	$	5,632.30	$	140,807.50	0.00	$	-	0.00	$	-	0	0%	$	-	
15070	7	C	Sewer Services	172	ea	$	1,413.73	$	243,161.56	0.00	$	-	0.00	$	-	0	0%	$	-	
15080	7	C	Manhole Top Adjustments, Boots & Inverts	29	ea	$	1,267.49	$	36,757.21	0.00	$	-	0.00	$	-	0	0%	$	-	
15090	7	S	Televise Sewer Main	6342	lf	$	6.88	$	43,632.96	0.00	$	-	0.00	$	-	0	0%	$	-	
15999			JEA Gravity Sanitary Sewer System Subtotal				$	935,145.07		$	-		$ 37,466.20		4%	$ 37,466.20	
															
16000			JEA Reclaim Water Distribution System												
16010	2	C	Layout Reuse	1	ls	$ 10,905.87	$	10,905.87	0.00	$	-	0.00	$	-	0	0%	$	-	
16020	11	C	Connect to Existing RM	4	ea	$	4,678.80	$	18,715.20	0.00	$	-	0.00	$	-	0	0%	$	-	
16030	11	M	12" Gate Valve	6	ea	$	7,767.61	$	46,605.66	0.00	$	-	0.00	$	-	0	0%	$	-	
16040	11	C	12" PVC & Fittings	2531	lf	$	97.95	$	247,911.45	0.00	$	-	540.00	$ 52,893.00	540	21%	$ 52,893.00	
16050	11	M	8" Gate Valve	10	ea	$	4,115.94	$	41,159.40	0.00	$	-	0.00	$	-	0	0%	$	-	
16060	11	C	8" PVC & Fittings	3954	lf	$	53.86	$	212,962.44	0.00	$	-	785.00	$ 42,280.10	785	20%	$ 42,280.10	
16070	11	M	8" Type B Crossing	1	ea	$	3,470.76	$	3,470.76	0.00	$	-	0.00	$	-	0	0%	$	-	
16080	11	M	2" Flushing Hydrant	2	ea	$	2,711.69	$	5,423.38	0.00	$	-	0.00	$	-	0	0%	$	-	
16090	11	M	JEA Irrigation Services Double	28	ea	$	2,226.23	$	62,334.44	0.00	$	-	0.00	$	-	0	0%	$	-	
16100	11	C	JEA Irrigation Services Single	98	ea	$	1,052.10	$	103,105.80	0.00	$	-	0.00	$	-	0	0%	$	-	
16110	11	C	Install JEA Irrigation Meter Box	154	ea	$	227.26	$	34,998.04	0.00	$	-	0.00	$	-	0	0%	$	-	
16120	11	M	Cleaning, Wire and Pressure Test Reuse	10405	lf	$	2.98	$	31,006.90	0.00	$	-	0.00	$	-	0	0%	$	-	
16999			JEA Reclaim Water Distribution System Subtotal				$	818,599.34		$	-		$ 95,173.10		12%	$ 95,173.10	
															
17000			Water, Sewer and Reclaim System As-Builts												
17010	22	S	As-Builts	1	ls	$ 37,435.77	$	37,435.77	0.00	$	-	0.00	$	-	0	0%	$	-	
17999			Water, Sewer and Reclaim System As-Builts Subtotal				$	37,435.77		$	-		$	-		0%	$	-	
															
18000			Irrigation Sleeves and Electrical/Telephone/CATV Conduit											
18010	14	M	2" Sch 40 PVC Sleeve	3000	lf	$	8.01	$	24,030.00	0.00	$	-	0.00	$	-	0	0%	$	-	
18020	14	M	3" Sch 40 PVC Sleeve	3000	lf	$	10.99	$	32,970.00	0.00	$	-	0.00	$	-	0	0%	$	-	
18030	14	M	4" Sch 40 PVC Sleeve	4000	lf	$	14.24	$	56,960.00	0.00	$	-	0.00	$	-	0	0%	$	-	
18040	14	M	6" Sch 40 PVC Sleeve	4000	lf	$	20.37	$	81,480.00	0.00	$	-	0.00	$	-	0	0%	$	-	
18999			Irrigation Sleeves and Electrical/Telephone/CATV Conduit Subtotal			$	195,440.00		$	-		$	-		0%	$	-	
															
19000			JEA Electrical Infrastructure												
19010	19	S	JEA Electrical Infrastructure (Allowance)	1	ls	$ 125,000.00	$	125,000.00	0.00	$	-	0.00	$	-	0	0%	$	-	
19999			JEA Electrical Infrastructure Subtotal				$	125,000.00		$	-		$	-		0%	$	-	

ITEM
NO.	PHASE	CAT	
DESCRIPTION	PLANNED
QUANTITY	
UNIT	UNIT
PRICE	CONTRACT
AMOUNT	PREVIOUS
QUANTITY	TOTAL	CURRENT
QUANTITY	TOTAL	JOB TO DATE
QUANTITY	% COMP	TOTAL	
20000			Testing												
20010	21	S	Testing Closeout Package	1	ls	$	1,883.34	$	1,883.34	0.00	$	-	0.00	$	-	0	0%	$	-	
20020	21	C	Roadway Testing	1	ls	$ 12,702.05	$	12,702.05	0.00	$	-	0.00	$	-	0	0%	$	-	
20030	21	C	Compaction Testing Pipe Trench	1	ls	$ 25,961.60	$	25,961.60	0.00	$	-	0.00	$	-	0	0%	$	-	
20999			Testing Subtotal				$	40,546.99		$	-		$	-		0%	$	-	
															
21000			Unsuitable Material Removal/Replacement (Onsite Disposal of Unsuitable Materials)									
21010	5	C	Excavate, Load, Spread & Compact Unsuitables Bench Dirt	16967	cy	$	2.78	$	47,168.26	0.00	$	-	0.00	$	-	0	0%	$	-	
21020	5	C	Remove & Replace Unsuitables Onsite (On Site Source)	41930	cy	$	6.47	$	271,287.10	0.00	$	-	0.00	$	-	0	0%	$	-	
21999			Unsuitable Material Removal/Replacement (Onsite Disposal of Unsuitable Materials) Sub	$	318,455.36		$	-		$	-		0%	$	-	
															
22000			Stock Pile Utilization												
22010	5	M	Haul Excess Pond/Stock Pile Offsite (10 Mile Radius)	83817	cy	$	9.63	$	807,157.71	0.00	$	-	0.00	$	-	0	0%	$	-	
22999			Stock Pile Utilization Subtotal				$	807,157.71		$	-		$	-		0%	$	-	
															
23000			Landscaping												
23010	19	S	Landscape	1	ls	$ 300,936.85	$	300,936.85	0.00	$	-	0.00	$	-	0	0%	$	-	
23999			Landscaping Subtotal				$	300,936.85		$	-		$	-		0%	$	-	
															
24000			Bonding / Warranty												
24010	1	M	Payment & Performance Bond	1	ls	$ 91,328.75	$	91,328.75	0.00	$	-	0.00	$	-	0	0%	$	-	
24020	1	M	JEA / COJ Warranty	1	ls	$ 37,465.45	$	37,465.45	0.00	$	-	0.00	$	-	0	0%	$	-	
24999			Bonding / Warranty Subtotal				$	128,794.20		$	-		$	-		0%	$	-	
															
57000			VE - HDPP Storm Pipe in lieu of RCP (Deduction)												
57010	8	C	60" RCP	-790	lf	$	446.68	$	(352,877.20)	0.00	$	-	0.00	$	-	0	0%	$	-	
57020	8	C	42" RCP	-158	lf	$	228.74	$	(36,140.92)	0.00	$	-	0.00	$	-	0	0%	$	-	
57030	8	C	36" RCP	-403	lf	$	177.38	$	(71,484.14)	0.00	$	-	0.00	$	-	0	0%	$	-	
57040	8	C	30" RCP	-206	lf	$	135.62	$	(27,937.72)	0.00	$	-	0.00	$	-	0	0%	$	-	
57050	8	C	24" RCP	-711	lf	$	96.61	$	(68,689.71)	0.00	$	-	0.00	$	-	0	0%	$	-	
57060	8	C	18" RCP	-669	lf	$	68.00	$	(45,492.00)	0.00	$	-	0.00	$	-	0	0%	$	-	
57070	8	C	15" RCP	-860	lf	$	55.20	$	(47,472.00)	0.00	$	-	0.00	$	-	0	0%	$	-	
57080	8	M	60" MES P I P	-2	ea	$ 15,907.71	$	(31,815.42)	0.00	$	-	0.00	$	-	0	0%	$	-	
57090	8	M	42" MES P I P	-1	ea	$	7,344.23	$	(7,344.23)	0.00	$	-	0.00	$	-	0	0%	$	-	
57100	8	C	60" HP	790	lf	$	309.23	$	244,291.70	0.00	$	-	0.00	$	-	0	0%	$	-	
57110	8	C	42" HP	158	lf	$	209.52	$	33,104.16	0.00	$	-	0.00	$	-	0	0%	$	-	
57120	8	C	36" HP	403	lf	$	134.02	$	54,010.06	0.00	$	-	0.00	$	-	0	0%	$	-	
57130	8	C	30" HP	206	lf	$	118.96	$	24,505.76	0.00	$	-	0.00	$	-	0	0%	$	-	
57140	8	C	24" HP	711	lf	$	83.65	$	59,475.15	0.00	$	-	0.00	$	-	0	0%	$	-	
57150	8	C	18" HP	669	lf	$	61.40	$	41,076.60	0.00	$	-	0.00	$	-	0	0%	$	-	
57160	8	C	15" HP	860	lf	$	54.40	$	46,784.00	0.00	$	-	0.00	$	-	0	0%	$	-	
57170	8	M	60" MES P I P	2	ea	$	9,126.16	$	18,252.32	0.00	$	-	0.00	$	-	0	0%	$	-	
57180	8	M	42" MES P I P	1	ea	$	6,390.52	$	6,390.52	0.00	$	-	0.00	$	-	0	0%	$	-	
57999			VE - HDPP Storm Pipe in lieu of RCP (Deduction) Subtotal			$	(161,363.07)		$	-		$	-		0%	$	-	
															
58000			ODP Lime Rock												
58010	15	M	Subgrade Lime Rock	-3543	tn	$	31.02	$	(109,903.86)	0.00	$	-	0.00	$	-	0	0%	$	-	
58020	16	M	Base Lime Rock	-6193	tn	$	31.02	$	(192,106.86)	0.00	$	-	0.00	$	-	0	0%	$	-	

ITEM
NO.	PHASE	CAT	
DESCRIPTION	PLANNED
QUANTITY	
UNIT	UNIT
PRICE	CONTRACT
AMOUNT	PREVIOUS
QUANTITY	TOTAL	CURRENT
QUANTITY	TOTAL	JOB TO DATE
QUANTITY	% COMP	TOTAL	
58999			ODP Lime Rock Subtotal				$	(302,010.72)		$	-		$	-		0%	$	-	
															
59000			ODP ADS HDPP Drainage Pipe												
59010	8	C	60" HP	-800	lf	$	202.94	$	(162,352.00)	0.00	$	-	0.00	$	-	0	0%	$	-	
59020	8	C	42" HP	-160	lf	$	138.33	$	(22,132.80)	0.00	$	-	0.00	$	-	0	0%	$	-	
59030	8	C	36" HP	-420	lf	$	76.49	$	(32,125.80)	0.00	$	-	0.00	$	-	0	0%	$	-	
59040	8	C	30" HP	-220	lf	$	67.59	$	(14,869.80)	0.00	$	-	0.00	$	-	0	0%	$	-	
59050	8	C	24" HP	-720	lf	$	43.07	$	(31,010.40)	0.00	$	-	0.00	$	-	0	0%	$	-	
59060	8	C	18" HP	-680	lf	$	26.61	$	(18,094.80)	0.00	$	-	0.00	$	-	0	0%	$	-	
59070	8	C	15" HP	-860	lf	$	22.35	$	(19,221.00)	0.00	$	-	0.00	$	-	0	0%	$	-	
59999			ODP ADS HDPP Drainage Pipe Subtotal				$	(299,806.60)		$	-		$	-		0%	$	-	
															
60000			ODP Drainage Structures												
60010	8	M	DCI 0-4' S- 20	-1	ea	$	3,860.03	$	(3,860.03)	0.00	$	-	0.00	$	-	0	0%	$	-	
60020	8	M	DCI 6-8' S- 17 and 22	-2	ea	$	6,288.05	$	(12,576.10)	0.00	$	-	0.00	$	-	0	0%	$	-	
60030	8	M	DCI 8-10' S- 16 and 38	-2	ea	$	7,618.23	$	(15,236.46)	0.00	$	-	0.00	$	-	0	0%	$	-	
60040	8	M	DCI 10-12' S- 37	-1	ea	$	7,735.67	$	(7,735.67)	0.00	$	-	0.00	$	-	0	0%	$	-	
60050	8	M	DCI 12-14' S- 11 and 12	-2	ea	$ 10,513.47	$	(21,026.94)	0.00	$	-	0.00	$	-	0	0%	$	-	
60060	8	M	SCI 0-4' S- 14,27,28,31and 49	-6	ea	$	2,520.10	$	(15,120.60)	0.00	$	-	0.00	$	-	0	0%	$	-	
60070	8	M	SCI 6-8' S- 03, 23, 26, 30, 33, 34, 45 and 48	-8	ea	$	3,282.64	$	(26,261.12)	0.00	$	-	0.00	$	-	0	0%	$	-	
60080	8	M	SCI 8-10' S- 43	-1	ea	$	3,895.39	$	(3,895.39)	0.00	$	-	0.00	$	-	0	0%	$	-	
60090	8	M	SCI 10-12' S- 42	-1	ea	$	3,977.09	$	(3,977.09)	0.00	$	-	0.00	$	-	0	0%	$	-	
60100	8	M	SCI 12-14' S- 08 and 09	-2	ea	$	9,287.59	$	(18,575.18)	0.00	$	-	0.00	$	-	0	0%	$	-	
60110	8	M	MH 0-4' S- 01	-1	ea	$	2,040.95	$	(2,040.95)	0.00	$	-	0.00	$	-	0	0%	$	-	
60120	8	M	MH 6-8' S- 18 and 40	-2	ea	$	2,669.01	$	(5,338.02)	0.00	$	-	0.00	$	-	0	0%	$	-	
60130	8	M	MH 8-10' S-15	-1	ea	$	4,267.27	$	(4,267.27)	0.00	$	-	0.00	$	-	0	0%	$	-	
60140	8	M	MH 10-12' S- 52	-1	ea	$	6,738.70	$	(6,738.70)	0.00	$	-	0.00	$	-	0	0%	$	-	
60150	8	M	CIN 4-6' S- 41	-1	ea	$	2,072.48	$	(2,072.48)	0.00	$	-	0.00	$	-	0	0%	$	-	
60160	8	M	CIN 6-8' S- 25	-1	ea	$	3,022.24	$	(3,022.24)	0.00	$	-	0.00	$	-	0	0%	$	-	
60170	8	M	BIN 6-8' S- 19, 35 and 39	-3	ea	$	2,941.70	$	(8,825.10)	0.00	$	-	0.00	$	-	0	0%	$	-	
60180	8	M	BIN 10-12' S- 51	-1	ea	$	7,448.82	$	(7,448.82)	0.00	$	-	0.00	$	-	0	0%	$	-	
60190	8	M	BIN 12-14' S- 10	-1	ea	$	8,073.66	$	(8,073.66)	0.00	$	-	0.00	$	-	0	0%	$	-	
60200	8	M	CSH 6-8' CS-08	-1	ea	$ 13,960.64	$	(13,960.64)	0.00	$	-	0.00	$	-	0	0%	$	-	
60210	8	M	CSH 8-10' CS-12A	-1	ea	$	9,711.71	$	(9,711.71)	0.00	$	-	0.00	$	-	0	0%	$	-	
60220	8	M	CSH 8-10' CS-12B Base & Top Slab	-1	ea	$ 19,955.39	$	(19,955.39)	0.00	$	-	0.00	$	-	0	0%	$	-	
60230	8	M	36" MES Precast S- 36	-1	ea	$	2,685.89	$	(2,685.89)	0.00	$	-	0.00	$	-	0	0%	$	-	
60240	8	M	30" MES Precast S- 21	-1	ea	$	1,557.41	$	(1,557.41)	0.00	$	-	0.00	$	-	0	0%	$	-	
60250	8	M	24" MES Precast S- 02, 32 and 47	-3	ea	$	1,174.44	$	(3,523.32)	0.00	$	-	0.00	$	-	0	0%	$	-	
60260	8	M	18" MES Precast S- 24 and 44	-2	ea	$	765.94	$	(1,531.88)	0.00	$	-	0.00	$	-	0	0%	$	-	
60270	8	M	Aluminum Weir Plate	-1	ea	$	376.25	$	(376.25)	0.00	$	-	0.00	$	-	0	0%	$	-	
60999			ODP Drainage Structures Subtotal				$	(229,394.31)		$	-		$	-		0%	$	-	
															
61000			ODP Water Pipe												
61010	10	M	12" DR 18 PVC	-2660	lf	$	51.69	$	(137,495.40)	0.00	$	-	0.00	$	-	0	0%	$	-	
61020	10	M	8" DR 18 PVC	-3660	lf	$	24.46	$	(89,523.60)	0.00	$	-	0.00	$	-	0	0%	$	-	
61999			ODP Water Pipe Subtotal				$	(227,019.00)		$	-		$	-		0%	$	-	
															
62000			ODP Sewer Pipe												

ITEM
NO.	PHASE	CAT	
DESCRIPTION	PLANNED
QUANTITY	
UNIT	UNIT
PRICE	CONTRACT
AMOUNT	PREVIOUS
QUANTITY	TOTAL	CURRENT
QUANTITY	TOTAL	JOB TO DATE
QUANTITY	% COMP	TOTAL	
62010	7	M	8" Sewer Pipe	-6342	lf	$	15.37	$	(97,476.54)	0.00	$	-	0.00	$	-	0	0%	$	-	
62020	7	M	6" DR 26 PVC Service	-6020	lf	$	8.49	$	(51,109.80)	0.00	$	-	0.00	$	-	0	0%	$	-	
62999			ODP Sewer Pipe Subtotal				$	(148,586.34)		$	-		$	-		0%	$	-	
															
63000			ODP Sewer Structures												
63010	7	M	A Manhole 4-6' MH- 03, 04, 05, 09, 11, 12, 13,14, 15 20, 23	-13	ea	$	3,072.87	$	(39,947.31)	0.00	$	-	0.00	$	-	0	0%	$	-	
63020	7	M	A Manhole 6-8' MH- 02, 10, 10A, 17, 18 and 27	-6	ea	$	3,366.27	$	(20,197.62)	0.00	$	-	0.00	$	-	0	0%	$	-	
63030	7	M	A Manhole 8-10' MH- 01, 16 and 26	-3	ea	$	3,886.18	$	(11,658.54)	0.00	$	-	0.00	$	-	0	0%	$	-	
63040	7	M	A Manhole 10-12' MH- 08 and 09	-2	ea	$	4,558.07	$	(9,116.14)	0.00	$	-	0.00	$	-	0	0%	$	-	
63050	7	M	A Manhole 12-14' MH- 07	-1	ea	$	5,088.70	$	(5,088.70)	0.00	$	-	0.00	$	-	0	0%	$	-	
63999			ODP Sewer Structures Subtotal				$	(86,008.31)		$	-		$	-		0%	$	-	
															
64000			ODP Reclaim Water Pipe												
64010	11	M	12" DR 18 PVC	-2540	lf	$	51.69	$	(131,292.60)	0.00	$	-	0.00	$	-	0	0%	$	-	
64020	11	M	8" DR 18 PVC	-3960	lf	$	24.46	$	(96,861.60)	0.00	$	-	0.00	$	-	0	0%	$	-	
64999			ODP Reclaim Water Pipe Subtotal				$	(228,154.20)		$	-		$	-		0%	$	-	

			GRAND TOTAL				$	8,125,384.43		$ 173,949.20		$ 500,865.27		8%	$ 674,814.47	

REQUISITION
BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2024A

The undersigned, a Responsible Officer of the Boggy Branch Community Development District (the “Issuer”) hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture from the Issuer to U.S. Bank Trust Company, National Association, as trustee (the “Trustee”), dated as of January 1, 2021 as supplemented by that certain Second Supplemental Trust Indenture dated as of February 1, 2024, (collectively, the “Indenture”) (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 12
Name of Payee:	England-Thims & Miller, Inc.
First Citizens
ABA Routing #053100300 Jacksonville, FL
Account #9061592290 - England, Thims & Miller, Inc.
Amount Payable:	8,724.50
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments, or, state Costs of Issuance, if applicable):
SEQ Residential Phase 2 - Invoice 214036 (May 2024)	$ 4,963.75 SEQ Residential - Phase 2A (WA#17) Invoice 214022 (May 2024)	$ 3,760.75
TOTAL REQUISITION	$8,724.50
Amount, if any, that is used for a Deferred Cost:
Fund or Account from which disbursement to be made:
Acquisition and Construction
The undersigned hereby certifies that:
	obligations in the stated amount set forth above have been incurred by the Issuer,
or
	this requisition is for Costs of Issuance payable from the Acquisition and
Construction Fund that have not previously been paid;
each disbursement set forth above is a proper charge against the Acquisition and Construction Fund;
each disbursement set forth above was incurred in connection with the acquisition and/or construction of the Project;
each disbursement represents a Cost of the Project which has not previously been
paid.

The undersigned hereby further certifies that there has not been filed with or served upon the Issuer notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.
The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the Issuer is at the date of such certificate entitled to retain.
Originals or copies of the invoice(s) from the vendor of the property acquired or the services rendered, or other appropriate documentation of costs paid, with respect to which disbursement is hereby requested are on file with the Issuer.
BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

By:	\<'			
i(e;p icer

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE REQUESTS ONLY
If this requisition is for a disbursement for other than Costs of Issuance, the undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the Project with respect to which such disbursement is being made; and (iii) the report of the Consulting Engineer, as such report shall have been amended or modified on the date hereof.
Ji_q!A,\J:f)
Consulting Engineer

Venessa Ripoll
Boggy Branch Community Development District 12051 Corporate Blvd
Orlando, FL 32817

May 29, 2024

Total This Invoice	$3,760.75

Invoice No:

214022

Project	19115.03300	SEQ Residential Phase 2A - CEI (WA #17)
Professional Services rendered through May 25, 2024
Phase
Labor

CEI	01.	COJ

Project Manager/Project Admin.	Inspection Services	(Phase 2A)

Hours	

Rate	

Amount	
	Donchez, James	5/4/2024	1.00	219.00	219.00	
	Donchez, James	5/11/2024	.50	219.00	109.50	
	Donchez, James	5/18/2024	1.00	219.00	219.00	
	Donchez, James	5/25/2024	1.00	219.00	219.00	
CEI Sr. Inspector	
Rodgers, Larry	5/18/2024		1.00	173.00	173.00		
Totals
Total Labor			4.50		939.50	
939.50	
Billing Limits		Current		Prior	To-Date		
Labor		939.50		219.00	1,158.50		
Limit					51,300.00		
Remaining					50,141.50		
Total this Phase	$939.50

Phase	02.
Labor

Project Manager

Limited Contract Administration (EOR)

Hours

Rate

Amount

Blalock, Clinton	5/4/2024	1.75	216.00	378.00	
Blalock, Clinton	5/11/2024	.25	216.00	54.00	
Blalock, Clinton	5/18/2024	.75	216.00	162.00	
Blalock, Clinton	5/25/2024	.50	216.00	108.00	
Sr. Inspector					
Rodgers, Larry	5/4/2024	5.75	173.00	994.75		
Rodgers, Larry	5/18/2024	3.50	173.00	605.50		
Rodgers, Larry	5/25/2024	3.00	173.00	519.00		
Totals		15.50		2,821.25		
Total Labor					2,821.25	

CEI

Project	19115.03300	SEQ Residential Phase 2A - CEI (WA #17)	Invoice	214022

Billing Limits	Current	Prior	To-Date	
Labor	2,821.25	3,932.25	6,753.50	
Limit			42,000.00	
Remaining			35,246.50	
Total this Phase	$2,821.25

Phase	03.	Dry Utility Coordination (3rd Party Prov
Billing Limits	Current	Prior	To-Date	
Labor	0.00	0.00	0.00	
Limit			10,000.00	
Remaining			10,000.00	
Total this Phase	0.00

Phase	04.	CDD Support

Total Fee	20,000.00
Percent Complete	0.00

Total Fee	0.00
Total this Phase	0.00

Phase	XP.	Expenses

Total this Phase	0.00

Total This Invoice 	$3,760.75

Page 2

Venessa Ripoll	May 29, 2024

Total This Invoice	$4,963.75

Boggy Branch Community Development District	Invoice No:	214036 12051 Corporate Blvd
Orlando, FL 32817

Project	19115.03100	SEQ Residential Phase 2
Professional Services rendered through May 25, 2024
Phase	01	Pre-Engineering Coordination/PM Ph. 2		
Billing Limits		Current	Prior	To-Date		
Total Billings		0.00	15,000.00	15,000.00		
Limit		15,000.00		
		Total this Phase	0.00	
Phase	02-03	Lump Sum Services -Part One Planning		

Fee	
Percent Complete	

Earned	
Current Billing		
2. PUD Verification/Site Plan Sub/ Ph. 2	5,500.00	100.00	5,500.00	0.00		
3. Concurrency Ph. 2	4,500.00	100.00	4,500.00	0.00		
Total Fee	10,000.00		10,000.00	0.00		
	Total Fee				0.00	
		Total	this Phase		0.00	
Phase	04-08	Lump Sum	Services					
	
Fee	Percent Complete	
Earned	Current Billing		
Part 2-Construction Documents- Neighborhood Engineering						
4a. Two Lane Avenue	89,250.00	90.00	80,325.00	4,462.50		
4b. Alleys	55,125.00	90.00	49,612.50	2,756.25		
4c. Single Family	241,800.00	90.00	217,620.00	0.00		
4d. Lot Grading Plans	34,500.00	90.00	31,050.00	1,725.00		
5. Landscape & Tree Mitigation Plan Ph. 2	23,500.00	85.00	19,975.00	0.00		
Part 3-Regulatory Permitting						
6.SJRWMD ERP Ph. 2	48,300.00	75.00	36,225.00	0.00		
7a. COJ Application	5,500.00	50.00	2,750.00	0.00		
7b. JEA Utility Permitting	4,500.00	50.00	2,250.00	0.00		
7c. DEP Sanitary Sewer Coll. General Per	2,500.00	0.00	0.00	0.00		

REQUISITION
BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2024A

The undersigned, a Responsible Officer of the Boggy Branch Community Development District (the “Issuer”) hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture from the Issuer to U.S. Bank Trust Company, National Association, as trustee (the “Trustee”), dated as of January 1, 2021 as supplemented by that certain Second Supplemental Trust Indenture dated as of February 1, 2024, (collectively, the “Indenture”) (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 13
Name of Payee:  CORE & MAIN
Payment/wire instructions:
CORE & MAIN LP WIRE INSTRUCTIONS
Bank: Bank of America
Bank Address: 222 Broadway, New York, NY 10038 Account Name: CORE & MAIN, LP
Checking Account#: 3756670095 ABA# for Wire: 026009593
Swift Code: BOFAUS3N
Please include company name as reference and the invoice number.
achpayment@coreandmain.com SSN or EIN 03-0550887
Customer Number: 252417

Amount Payable:	$253,173.80
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments, or, state Costs of Issuance, if applicable): Seven Pines 2A Materials
Amount, if any, that is used for a Deferred Cost:
Fund or Account from which disbursement to be made:
Acquisition and Construction
The undersigned hereby certifies that:
	obligations in the stated amount set forth above have been incurred by the Issuer,
or
	this requisition is for Costs of Issuance payable from the Acquisition and
Construction Fund that have not previously been paid;

each disbursement set forth above is a proper charge against the Acquisition and Construction Fund;
each disbursement set forth above was incurred in connection with the acquisition and/or construction of the Project;
each disbursement represents a Cost of the Project which has not previously been
paid.

The undersigned hereby further certifies that there has not been filed with or served upon the Issuer notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.
The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the Issuer is at the date of such certificate entitled to retain.
Originals or copies of the invoice(s) from the vendor of the property acquired or the services rendered, or other appropriate documentation of costs paid, with respect to which disbursement is hereby requested are on file with the Issuer.
BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

By:::>,.....l!,:::.::::....  =	u--"

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE REQUESTS ONLY
If this requisition is for a disbursement for other than Costs of Issuance, the undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the Project with respect to which such disbursement is being made; and (iii) the report of the Consulting Engineer, as such report shall have been amended or modified on the date hereof.

-	/-d-'".ii sl A.\J
Consulting Engineer

DIRECT PURCHASE MATERIALS	
VENDOR: Core and Main PO: BBCDD-24-003	
DATE	INVOICE NUMBER	AMOUNT	INVOICE DATE	ETM REVIEWED		
	
06/07/24	U984225	$94,236.80	05/30/24	06/07/24		
06/07/24	U986104	$27,642.40	05/30/24	06/07/24		
06/07/24	U986775	$33,656.00	05/30/24	06/07/24		
06/07/24	V003054	$27,642.40	06/03/24	06/07/24		
06/07/24	V003060	$19,970.40	06/03/24	06/07/24		
06/07/24	V003065	$22,383.40	06/03/24	06/07/24		
06/07/24	V003069	$27,642.40	06/03/24	06/07/24		

		$253,173.80				

Backordered from:
5/22/24	U922110

Remit To:
CORE & MAIN LP PO BOX 28330 ST. LOUIS, MO

63146

Shipped To:
BOGGY BRANCH COMMUNITY DEVELOP 000/0000	SEQ QUADRANT PH 2A 7 PINES
C/O W GARDNER LLC	00000	KENAN BLVD & STILLWOOD PINES
3501 QUADRANGLE BLVD, STE 270	W.GARDNER, LLC
ORLANDO FL 32817	JACKSONVILLE, FL
CUSTOMER JOB- SOQUA2A	PO BBCDD-24-003	BBCDD-24-003

Thank you for the opportunity to serve you! We appreciate your prompt payment.

Date Ordered Date Shipped Customer PO # Job Name

Job #	Bill of Lading Shipped Via

5/17/24	5/28/24	SEE BELOW	PO BBCDD-24-003 SOQUA2A	BEST WAY

Invoice#
U984225

Product Code

Description

	Quantity	
Ordered Shipped	B/O	Price	UM  Extended Price

CUSTOMER PO#- BBCDD-24-003/PVC PIPE
CORE & MAIN PO#-	1763779
04082614	8 PVC SDR26 HW SWR PIPE (G)	168	168	14.29000 FT	.00
14'
BID SEQ# 110
021218B	12 PVC C900 DR18 PIPE 20' BLUE	2660	1960	700	48.08000 FT	94,236.80
GSKT PC235 BID SEQ# 150

Backordered from:
5/24/24	U922012

Remit To:
CORE & MAIN LP PO BOX 28330 ST. LOUIS, MO

63146

Shipped To:
BOGGY BRANCH COMMUNITY DEVELOP 000/0000	SEQ QUADRANT PH 2A 7 PINES
C/O W GARDNER LLC	00000	KENAN BLVD & STILLWOOD PINES
3501 QUADRANGLE BLVD, STE 270	W.GARDNER, LLC
ORLANDO FL 32817	JACKSONVILLE, FL
CUSTOMER JOB- SOQUA2A	PO BBCDD-24-003	BBCDD-24-003

Thank you for the opportunity to serve you! We appreciate your prompt payment.

Date Ordered Date Shipped Customer PO # Job Name

Job #	Bill of Lading Shipped Via

5/17/24	5/29/24	SEE BELOW	PO BBCDD-24-003 SOQUA2A	BEST WAY

Invoice#
U986104

Product Code

Description

	Quantity	
Ordered Shipped	B/O	Price	UM  Extended Price

CUSTOMER PO#- BBCDD-24-003/HP PIPE
CORE & MAIN PO#-	1839482
1360ADWHPW20	60 HP DW STORM WTIB SOLID 20'
DUAL WALL 60650020IBPL BID SEQ#	20
1336ADWHPW20	36 HP DW STORM WTIB SOLID 20'
DUAL WALL 36650020IBPL BID SEQ#	40
1324ADWHPW20	24 HP DW STORM WTIB SOLID 20'
DUAL WALL 24650020IBPL BID SEQ#	60
1318ADWHPW20	18 HP DW STORM WTIB SOLID 20'
DUAL WALL 18650020IBPL BID SEQ#	70
1315ADWHPW20	15 HP DW STORM WTIB SOLID 20'
DUAL WALL 15650020IBPL BID SEQ#	80

400	80	320	188.78000 FT	15,102.40

260	80	180	71.15000 FT	5,692.00

400	80	320	40.06000 FT	3,204.80

280	80	200	24.75000 FT	1,980.00

400	80	320	20.79000 FT	1,663.20

Backordered from:
5/22/24	U922110

Remit To:
CORE & MAIN LP PO BOX 28330 ST. LOUIS, MO

63146

Shipped To:
BOGGY BRANCH COMMUNITY DEVELOP 000/0000	SEQ QUADRANT PH 2A 7 PINES
C/O W GARDNER LLC	00000	KENAN BLVD & STILLWOOD PINES
3501 QUADRANGLE BLVD, STE 270	W.GARDNER, LLC
ORLANDO FL 32817	JACKSONVILLE, FL
CUSTOMER JOB- SOQUA2A	PO BBCDD-24-003	BBCDD-24-003

Thank you for the opportunity to serve you! We appreciate your prompt payment.

Date Ordered Date Shipped Customer PO # Job Name

Job #	Bill of Lading Shipped Via

5/17/24	5/28/24	SEE BELOW	PO BBCDD-24-003 SOQUA2A	BEST WAY

Invoice#
U986775

Product Code

Description

	Quantity	
Ordered Shipped	B/O	Price	UM  Extended Price

CUSTOMER PO#- BBCDD-24-003/PVC PIPE
CORE & MAIN PO#-	1763779
04082614	8 PVC SDR26 HW SWR PIPE (G)	168	168	14.29000 FT	.00
14'
BID SEQ# 110
021218B	12 PVC C900 DR18 PIPE 20' BLUE	700	700	48.08000 FT	33,656.00
GSKT PC235 BID SEQ# 150

Backordered from:
5/24/24	U922012

Remit To:
CORE & MAIN LP PO BOX 28330 ST. LOUIS, MO

63146

Shipped To:
BOGGY BRANCH COMMUNITY DEVELOP 000/0000	SEQ QUADRANT PH 2A 7 PINES
C/O W GARDNER LLC	00000	KENAN BLVD & STILLWOOD PINES
3501 QUADRANGLE BLVD, STE 270	W.GARDNER, LLC
ORLANDO FL 32817	JACKSONVILLE, FL
CUSTOMER JOB- SOQUA2A	PO BBCDD-24-003	BBCDD-24-003

Thank you for the opportunity to serve you! We appreciate your prompt payment.

Date Ordered Date Shipped Customer PO # Job Name

Job #	Bill of Lading Shipped Via

5/17/24	5/31/24	SEE BELOW	PO BBCDD-24-003 SOQUA2A	BEST WAY

Invoice#
V003054

Product Code

Description

	Quantity	
Ordered Shipped	B/O	Price	UM  Extended Price

CUSTOMER PO#- BBCDD-24-003/HP PIPE
CORE & MAIN PO#-	1839482
1360ADWHPW20	60 HP DW STORM WTIB SOLID 20'
DUAL WALL 60650020IBPL BID SEQ#	20
1336ADWHPW20	36 HP DW STORM WTIB SOLID 20'
DUAL WALL 36650020IBPL BID SEQ#	40
1324ADWHPW20	24 HP DW STORM WTIB SOLID 20'
DUAL WALL 24650020IBPL BID SEQ#	60
1318ADWHPW20	18 HP DW STORM WTIB SOLID 20'
DUAL WALL 18650020IBPL BID SEQ#	70
1315ADWHPW20	15 HP DW STORM WTIB SOLID 20'
DUAL WALL 15650020IBPL BID SEQ#	80

320	80	240	188.78000 FT	15,102.40

180	80	100	71.15000 FT	5,692.00

320	80	240	40.06000 FT	3,204.80

200	80	120	24.75000 FT	1,980.00

320	80	240	20.79000 FT	1,663.20

Backordered from:
5/24/24	U922012

Remit To:
CORE & MAIN LP PO BOX 28330 ST. LOUIS, MO

63146

Shipped To:
BOGGY BRANCH COMMUNITY DEVELOP 000/0000	SEQ QUADRANT PH 2A 7 PINES
C/O W GARDNER LLC	00000	KENAN BLVD & STILLWOOD PINES
3501 QUADRANGLE BLVD, STE 270	W.GARDNER, LLC
ORLANDO FL 32817	JACKSONVILLE, FL
CUSTOMER JOB- SOQUA2A	PO BBCDD-24-003	BBCDD-24-003

Thank you for the opportunity to serve you! We appreciate your prompt payment.

Date Ordered Date Shipped Customer PO # Job Name

Job #	Bill of Lading Shipped Via

5/17/24	5/31/24	SEE BELOW	PO BBCDD-24-003 SOQUA2A	BEST WAY

Invoice#
V003060

Product Code

Description

	Quantity	
Ordered Shipped	B/O	Price	UM  Extended Price

CUSTOMER PO#- BBCDD-24-003/HP PIPE
CORE & MAIN PO#-	1839482
1360ADWHPW20	60 HP DW STORM WTIB SOLID 20'
DUAL WALL 60650020IBPL BID SEQ#	20
1336ADWHPW20	36 HP DW STORM WTIB SOLID 20'
DUAL WALL 36650020IBPL BID SEQ#	40
1324ADWHPW20	24 HP DW STORM WTIB SOLID 20'
DUAL WALL 24650020IBPL BID SEQ#	60
1318ADWHPW20	18 HP DW STORM WTIB SOLID 20'
DUAL WALL 18650020IBPL BID SEQ#	70
1315ADWHPW20	15 HP DW STORM WTIB SOLID 20'
DUAL WALL 15650020IBPL BID SEQ#	80

240	80	160	188.78000 FT	15,102.40

100	100	71.15000 FT	.00

240	80	160	40.06000 FT	3,204.80

120	120	24.75000 FT	.00

240	80	160	20.79000 FT	1,663.20

Backordered from:
5/24/24	U922012

Remit To:
CORE & MAIN LP PO BOX 28330 ST. LOUIS, MO

63146

Shipped To:
BOGGY BRANCH COMMUNITY DEVELOP 000/0000	SEQ QUADRANT PH 2A 7 PINES
C/O W GARDNER LLC	00000	KENAN BLVD & STILLWOOD PINES
3501 QUADRANGLE BLVD, STE 270	W.GARDNER, LLC
ORLANDO FL 32817	JACKSONVILLE, FL
CUSTOMER JOB- SOQUA2A	PO BBCDD-24-003	BBCDD-24-003

Thank you for the opportunity to serve you! We appreciate your prompt payment.

Date Ordered Date Shipped Customer PO # Job Name

Job #	Bill of Lading Shipped Via

5/17/24	5/31/24	SEE BELOW	PO BBCDD-24-003 SOQUA2A	BEST WAY

Invoice#
V003065

Product Code

Description

	Quantity	
Ordered Shipped	B/O	Price	UM  Extended Price

CUSTOMER PO#- BBCDD-24-003/HP PIPE
CORE & MAIN PO#-	1839482
1360ADWHPW20	60 HP DW STORM WTIB SOLID 20'
DUAL WALL 60650020IBPL BID SEQ#	20
1336ADWHPW20	36 HP DW STORM WTIB SOLID 20'
DUAL WALL 36650020IBPL BID SEQ#	40
1324ADWHPW20	24 HP DW STORM WTIB SOLID 20'
DUAL WALL 24650020IBPL BID SEQ#	60
1318ADWHPW20	18 HP DW STORM WTIB SOLID 20'
DUAL WALL 18650020IBPL BID SEQ#	70
1315ADWHPW20	15 HP DW STORM WTIB SOLID 20'
DUAL WALL 15650020IBPL BID SEQ#	80

160	80	80	188.78000 FT	15,102.40

100	20	80	71.15000 FT	1,423.00

160	80	80	40.06000 FT	3,204.80

120	40	80	24.75000 FT	990.00

160	80	80	20.79000 FT	1,663.20

Backordered from:
5/24/24	U922012

Remit To:
CORE & MAIN LP PO BOX 28330 ST. LOUIS, MO

63146

Shipped To:
BOGGY BRANCH COMMUNITY DEVELOP 000/0000	SEQ QUADRANT PH 2A 7 PINES
C/O W GARDNER LLC	00000	KENAN BLVD & STILLWOOD PINES
3501 QUADRANGLE BLVD, STE 270	W.GARDNER, LLC
ORLANDO FL 32817	JACKSONVILLE, FL
CUSTOMER JOB- SOQUA2A	PO BBCDD-24-003	BBCDD-24-003

Thank you for the opportunity to serve you! We appreciate your prompt payment.

Date Ordered Date Shipped Customer PO # Job Name

Job #	Bill of Lading Shipped Via

5/17/24	5/31/24	SEE BELOW	PO BBCDD-24-003 SOQUA2A	BEST WAY

Invoice#
V003069

Product Code

Description

	Quantity	
Ordered Shipped	B/O	Price	UM  Extended Price

CUSTOMER PO#- BBCDD-24-003/HP PIPE
CORE & MAIN PO#-	1839482
1360ADWHPW20	60 HP DW STORM WTIB SOLID 20'
DUAL WALL 60650020IBPL BID SEQ#	20
1336ADWHPW20	36 HP DW STORM WTIB SOLID 20'
DUAL WALL 36650020IBPL BID SEQ#	40
1324ADWHPW20	24 HP DW STORM WTIB SOLID 20'
DUAL WALL 24650020IBPL BID SEQ#	60
1318ADWHPW20	18 HP DW STORM WTIB SOLID 20'
DUAL WALL 18650020IBPL BID SEQ#	70
1315ADWHPW20	15 HP DW STORM WTIB SOLID 20'
DUAL WALL 15650020IBPL BID SEQ#	80

80	80	188.78000 FT	15,102.40

80	80	71.15000 FT	5,692.00

80	80	40.06000 FT	3,204.80

80	80	24.75000 FT	1,980.00

80	80	20.79000 FT	1,663.20

REQUISITION
BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2024A

The undersigned, a Responsible Officer of the Boggy Branch Community Development District (the “Issuer”) hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture from the Issuer to U.S. Bank Trust Company, National Association, as trustee (the “Trustee”), dated as of January 1, 2021 as supplemented by that certain Second Supplemental Trust Indenture dated as of February 1, 2024, (collectively, the “Indenture”) (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 14
Name of Payee:	RINKER MATERIALS
PO Box 936217
Atlanta, GA 31193-6217

Amount Payable:	$16,828.85
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments, or, state Costs of Issuance, if applicable): SEQ Residential Phase 2A Materials - Invoice No. 29342879
Amount, if any, that is used for a Deferred Cost:
Fund or Account from which disbursement to be made: Acquisition and Construction
The undersigned hereby certifies that:
	obligations in the stated amount set forth above have been incurred by the Issuer,
or
	this requisition is for Costs of Issuance payable from the Acquisition and
Construction Fund that have not previously been paid;
each disbursement set forth above is a proper charge against the Acquisition and Construction Fund;
each disbursement set forth above was incurred in connection with the acquisition and/or construction of the Project;
each disbursement represents a Cost of the Project which has not previously been
paid.
The undersigned hereby further certifies that there has not been filed with or served upon the Issuer notice of any lien, right to lien, or attachment upon, or claim affecting the right to

receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.
The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the Issuer is at the date of such certificate entitled to retain.
Originals or copies of the invoice(s) from the vendor of the property acquired or the services rendered, or other appropriate documentation of costs paid, with respect to which disbursement is hereby requested are on file with the Issuer.
BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

By	k	--·x_,
Responsibl	fficer

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE REQUESTS ONLY
If this requisition is for a disbursement for other than Costs of Issuance, the undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the Project with respect to which such disbursement is being made; and (iii) the report of the Consulting Engineer, as such report shall have been amended or modified on the date hereof.
] AW
Consulting Engineer

INVOICE

Page No. 1 of 3

	INVOICE NO.	
	29342879	
	R
E M I T
T O	RINKER MATERIALS
P.O. BOX 936217
ATLANTA, GA 31193-6217	
	
B Y

E F T	ABA:	 121000248 (Wells Fargo) ACCOUNT:	2052700385107
SWIFT:WFBIUS6S CHIPS 0407
REMIT INFO:	ach@quikrete.com	

S H I P

T O	

907693	SEVEN PINES 2A
12096 STILLWOOD PINES BLVD SHAWN (904)626-5140
JUDSON CUTTS (904)-294-7698
JACKSONVILLE FL 32224	

B I L L

T O	

744053	

BOGGY BRANCH CDD C.O ENGLAND-THIMS & MILLER INC	
		14775 OLD ST AUGUSTINE RD	
		JACKSONVILLE FL 32258	

CUSTOMER P.O.NUMBER	ORDER DATE	REF NO.	DATE DUE	DUNS NUMBER	
BBCDD-24-002	06/06/24		07/10/24		

INVOICE SHIP DATE	SHIP VIA	TERMS	TAX ID	
06/10/24	.	NET 10TH PROX	85-8017914099C-1	

ORDERED	SHIPPED	PIECES	SO #	ITEM NO.	DESCRIPTION	PRICE	U/M	AMOUNT	
1			24718687	769300-008-01	MH-07 STRUCTURE	4733.670	EA	4,733.67	
					PRO#:769300	SB#:00809287				
					SC#: MH-07				
1			24718687	SR048B05M036N	48 BASE 05 MTR 36 N	.000	EA	.00	
					PRO#:769300	SB#:00809287				
					SC#: MH-07				
1			24718687	SR048R05M096N	48 RISER 05 MTR 96 N	.000	EA	.00	
					PRO#:769300	SB#:00809287				
					SC#: MH-07				
1			24718687	SR048C05M012E	48 CONE 05 MTR 012 ECC	.000	EA	.00	
					PRO#:769300	SB#:00809287				
					SC#: MH-07				
16			24718687	RJTS0125002	JOINT SEALANT RAMNEK 1 1/4 PIE	.000	EA	.00	
					CE				
					PRO#:769300	SB#:00809287				
					SC#: MH-07				
12			24718687	RJTS0000025	9X50' JOINTWRAP RUBRNEK EXTERI	.000	EA	.00	
Continued On Next Page

THIS MATERIAL SHIPPED	RINKER MATERIALS - GREEN COVE SPRINGS FROM PLANT NUMBER: 6225 4190 US-17
GREEN COVE SPRINGS FL 32043
Tel: (904)434-9306	Fax: (000)000-0000	SUB-TOTAL ►	16,828.85

16,828.85	

INVOICE TOTAL ►		
	USD DOLLARS	PLEASE PAY FROM THIS INVOICE	

ORDERED	SHIPPED	PIECES	SO #	ITEM NO.	DESCRIPTION	PRICE	U/M	AMOUNT	
					OR ROLL				
					PRO#:769300	SB#:00809287				
					SC#: MH-07				
4			24718687	RBOT0120078	NPC S40612AWPEX316 1-I180 CLMP	.000	EA	.00	
					8"PVC				
					PRO#:769300	SB#:00809287				
					SC#: MH-07				
10			24718687	RCTG0000031	CS-300 PRIMER	.000	EA	.00	
					PRO#:769300	SB#:00809287				
					SC#: MH-07				
1			24718687	769300-009-01	MH-08 STRUCTURE	4496.370	EA	4,496.37	
					PRO#:769300	SB#:00809287				
					SC#: MH-08				
1			24718687	SR048B05M036N	48 BASE 05 MTR 36 N	.000	EA	.00	
					PRO#:769300	SB#:00809287				
					SC#: MH-08				
1			24718687	SR048R05M084N	48 RISER 05 MTR 84 N	.000	EA	.00	
					PRO#:769300	SB#:00809287				
					SC#: MH-08				
1			24718687	SR048C05M012E	48 CONE 05 MTR 012 ECC	.000	EA	.00	
					PRO#:769300	SB#:00809287				
					SC#: MH-08				
16			24718687	RJTS0125002	JOINT SEALANT RAMNEK 1 1/4 PIE	.000	EA	.00	
					CE				
					PRO#:769300	SB#:00809287				
					SC#: MH-08				
3			24718687	RBOT0120078	NPC S40612AWPEX316 1-I180 CLMP	.000	EA	.00	
					8"PVC				
					PRO#:769300	SB#:00809287				
					SC#: MH-08				
1			24718687	769300-010-01	MH-09 STRUCTURE	3983.760	EA	3,983.76	
					PRO#:769300	SB#:00809287				
					SC#: MH-09				
1			24718687	SR048B05M036N	48 BASE 05 MTR 36 N	.000	EA	.00	
					PRO#:769300	SB#:00809287				
					SC#: MH-09				
1			24718687	SR048R05M042N	48 RISER 05 MTR 42 N	.000	EA	.00	
					PRO#:769300	SB#:00809287				
					SC#: MH-09				
1			24718687	SR048C05M036E	48 CONE 05 MTR 36 ECC	.000	EA	.00	
					PRO#:769300	SB#:00809287				
					SC#: MH-09				
16			24718687	RJTS0125002	JOINT SEALANT RAMNEK 1 1/4 PIE	.000	EA	.00	
					CE				
					PRO#:769300	SB#:00809287				
					SC#: MH-09				
3			24718687	RBOT0120078	NPC S40612AWPEX316 1-I180 CLMP	.000	EA	.00	
					8"PVC				
					PRO#:769300	SB#:00809287				
					SC#: MH-09				
Continued On Next Page

ORDERED	SHIPPED	PIECES	SO #	ITEM NO.	DESCRIPTION	PRICE	U/M	AMOUNT	
1			24718687	769300-018-01	MH-16 STRUCTURE	3615.050	EA	3,615.05	
					PRO#:769300	SB#:00809287				
					SC#: MH-16				
1			24718687	SR048B05M036N	48 BASE 05 MTR 36 N	.000	EA	.00	
					PRO#:769300	SB#:00809287				
					SC#: MH-16				
1			24718687	SR048R05M018N	48 RISER 05 MTR 018 N	.000	EA	.00	
					PRO#:769300	SB#:00809287				
					SC#: MH-16				
1			24718687	SR048C05M036E	48 CONE 05 MTR 36 ECC	.000	EA	.00	
					PRO#:769300	SB#:00809287				
					SC#: MH-16				
16			24718687	RJTS0125002	JOINT SEALANT RAMNEK 1 1/4 PIE	.000	EA	.00	
					CE				
					PRO#:769300	SB#:00809287				
					SC#: MH-16				
2			24718687	RBOT0120078	NPC S40612AWPEX316 1-I180 CLMP	.000	EA	.00	
					8"PVC				
					PRO#:769300	SB#:00809287				
					SC#: MH-16				

BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

Ratification of Payment Authorizations Nos. 117 – 127

3/22/2024

Item No.	
Vendor	Invoice
Number	General Fund
FY 2024	

1	
The Lake Doctors			
	Lake Maintenance: March 2024	1872149	$	903.00	
2	The Landscape Design Group of North Florida
Landscape Maintenance: February 2024	
39655	
$	7,783.67	
3	Waste Pro (paid online)			
	Acct: 172471; March 2024 Service	2560452	$	5,967.49	
				
		TOTAL	$	14,654.16	

//	tt 
Secretary I Assistant

¼½b
Chairni'§:  / Vice Chairman

Please Return To:
Boggy Branch COD
c/o PFM Group Consulting, LLC 3501 Quadrangle Blvd. Ste. 270

\

Orlando, FL 32817

Item No.

1

2

3

4

Invoice	General Fund Vendor	Number		FY 2024	

England-Thims & Miller
Engineering Services Through 03/30/2024	213124	$   2,147.50

JEA (paid online)
5211 Lacebark Pine (various); 02/20/24-03/22/24   Acct: 1832950202    $   2,251.74

PFM Group Consulting
Disclosure Fee S2021: 01/01/24-03/31/24			130006	$ 1,250.00 District Management Fee: April 2024		DM-04-2024-05	$ 2,291.67 Postage: January 2024	OE-EXP-01-2024-07   $	5.18
Postage: February 2024	OE-EXP-02-2024-07   $    133.26
VGlobalTech
Quarter 1 ADA Audit	6003	$	300.00
Monthly Website Fee: April 2024	6104	$	135.00
TOTAL	$	8,51_ .35

	//	
Secretary I Assistant Secretary

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-/ Vice Chairman

1	Cobb Cole		
District Counsel Through 03/31/24	48140	$	503.50	
2	Jacksonville Daily Record			
Legal Advertising on 04/11/24	24-023100	$	113.38	
3	Waste Pro (paid online)
Acct: 172471; April 2024 Service	
2645341	
$	6,818.31	
			
	TOTAL	$	7,435.19	

	//	 &
Secretary I Assistant ecretary

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-  ,

an/Vice Chairman

1	The Lake Doctors
Lake Maintenance: April 2024	1882306	$	903.00

TOTAL	$	903.00

//	&
Secretary I Assistant t>ecretary

	--1'R I Vice Chairman

2	Jacksonville Daily Record
Legal Advertising on 05/09/24	
24-030540	
$	143.75	
3	JEA (paid online)
5211 Lacebark Pine (various); 03/20/24-04/20/24	
Acct: 1832950202	
$	2,313.56	
			
	TOTAL	$	3,578.56	

	v	 tt

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Secretary I Assistant ecretary	Chairma	Vice Chairman

Please Return To: Boggy Branch coo

1	The Lake Doctors
Lake Maintenance: May 2024	1891767	$	903.00

TOTAL	$	903.00

K.	

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Secretary / Assf:;tan _ 	,

-an I Vice Chairman

	District Management Fee: May 2024	DM-05-2024-05	$	2,291.67	
2	Waste Pro (paid online)
Acct: 172471; May 2024 Service	
2730132	
$	6,142.20	
				
		TOTAL	$	8,433.87	

	//	&	
Secretary I Assistarft-S--e-	,

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Chairman 0lV1-:JJ.}.ce Chairman

	Engineering Services Through 05/25/2024	214061	$	403.75	
2	VGlobalTech
Monthly Website Fee: May 2024	
6181	
$	135.00	
				
		TOTAL	$	538.75	

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Secretary I Assistant Secretary

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--	.\/Vice Chairman

1	Cobb Cole		
District Counsel Through 05/31/24	50798	$	642.50	
2	JEA (paid online)			
5211 Lacebark Pine (various); 04/18/24-05/22/24	Acct: 1832950202	$	2,579.27	
3	OnSight Industries
Street Sign Replacement - 50% Deposit	
W000373336	
$	282.50	
4	TECO (paid online)			
12082 Reunion Cir, Amenity C; 04/25/24-05/20/24	Acct: 221009297286	$	638.55	
5	VGlobalTech			
Monthly Website Fee: June 2024	6261	$	135.00	
			
	TOTAL	$	4,277.82	

//	¥(

Secretary / Assistant Secretary

1	The Lake Doctors
Lake Maintenance: June 2024	
1911733	
$	903.00	
2	PFM Group Consulting
District Management Fee: June 2024	
DM-06-2024-05	
$	2,291.67	
			
	TOTAL	$	3,194.67	

	v !:e..tt
Secretary I Assistant Secretary

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Chair	Vice Chairman

1	Jacksonville Daily Record
Legal Advertising Through 06/27/24	
24-03913D	
$	238.25	
2	Waste Pro (paid online)
Acct: 172471; June 2024 Service	
2815436	
$	7,430.80	
			
	TOTAL	$	7,669.05	

	v	 tt
Secretary I Assistant ecretary

BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

District Financial Statements

Statement of Financial Position As of 5/31/2024

	General Fund	Debt Service
Fund		Capital Projects
Fund		Long Term Debt		Total	
	Assets								
Current Assets
General Checking Account	
$444,694.07							
$444,694.07	
Assessments Receivable	51,963.00							51,963.00	
Prepaid Expenses	1,346.88							1,346.88	
Assessments Receivable		$60,996.84						60,996.84	
Due From Other Funds		20,772.03						20,772.03	
Debt Service Reserve 2021 Bond		828,600.00						828,600.00	
Debt Service Reserve 2024 A1 Bond		386,418.75						386,418.75	
Debt Service Reserve 2024 A2 Bond		693,450.00						693,450.00	
Revenue 2021 Bond		177,273.22						177,273.22	
Interest 2024 A1 Bond		318,592.60						318,592.60	
Interest 2024 A2 Bond		710,136.41						710,136.41	
Prepayment 2021 Bond		33,468.02						33,468.02	
Acquisition/Construction 2021 Bond				$21,372.30				21,372.30	
Acquisition/Construction 2024 Bond				24,736,663.76				24,736,663.76	
Cost of Issuance 2024 Bond	
			5,834.76				5,834.76	
Total Current Assets	$498,003.95	$3,229,707.87		$24,763,870.82		$0.00		$28,491,582.64	

Investments									
Amount Available in Debt Service Funds							$3,147,939.00		$3,147,939.00	
Amount To Be Provided							45,977,061.00		45,977,061.00	
Total Investments			$0.00		$0.00		$49,125,000.00		$49,125,000.00	
Total Assets	$498,003.95		$3,229,707.87		$24,763,870.82		$49,125,000.00		$77,616,582.64	

Liabilities and Net Assets

Current Liabilities
Accounts Payable	$538.75								$538.75	
Due to Developer	12,000.00								12,000.00	
Due To Other Funds	13,860.12								13,860.12	
Deferred Revenue	51,963.00								51,963.00	
Deferred Revenue			$60,996.84						60,996.84	
Retainage Payable					$405,894.16				405,894.16	
Total Current Liabilities	$78,361.87		$60,996.84		$405,894.16		$0.00		$545,252.87	

Long Term Liabilities
Revenue Bonds Payable - Long-Term							

$49,125,000.00		

$49,125,000.00	
Total Long Term Liabilities			$0.00		$0.00		$49,125,000.00		$49,125,000.00	
Total Liabilities	$78,361.87		$60,996.84		$405,894.16		$49,125,000.00		$49,670,252.87	

Net Assets
Net Assets, Unrestricted	($1,797.00)								($1,797.00)	
Net Assets - General Government	137,808.72								137,808.72	
Current Year Net Assets - General Government	283,630.36								283,630.36	
Net Assets, Unrestricted			$1,090,330.80						1,090,330.80	
Current Year Net Assets, Unrestricted			2,078,380.23						2,078,380.23	
Net Assets, Unrestricted					($2,455,721.38)				(2,455,721.38)	
Current Year Net Assets, Unrestricted					26,838,698.04				26,838,698.04	
									0.00	
Current Year Net Assets - General Government					($25,000.00)				(25,000.00)	
Total Net Assets	$419,642.08		$3,168,711.03		$24,357,976.66		$0.00		$27,946,329.77	
										
Total Liabilities and Net Assets	$498,003.95		$3,229,707.87		$24,763,870.82		$49,125,000.00		$77,616,582.64	

Revenues

Statement of Activities (YTD) As of 5/31/2024

General Fund	Debt Service	Capital Projects	Total	
	Fund	Fund		

Off-Roll Assessments	$507,289.00						$507,289.00	
Off-Roll Assessments			$764,491.16				764,491.16	
Other Assessments			34,134.51				34,134.51	
Inter-Fund Group Transfers In			(26,411.35)				(26,411.35)	
Debt Proceeds			2,507,522.08				2,507,522.08	
Developer Contributions					$5,817,924.00		5,817,924.00	
Inter-Fund Transfers In					26,411.35		26,411.35	
Debt Proceeds					32,056,827.92		32,056,827.92	
Total Revenues	$507,289.00		$3,279,736.40		$37,901,163.27		$41,688,188.67	

Expenses

Public Officials Insurance	$2,604.00						$2,604.00	
Trustee Services	4,040.63						4,040.63	
Management	18,333.36						18,333.36	
Engineering	8,900.00						8,900.00	
Disclosure Agent	2,500.00						2,500.00	
District Counsel	5,802.50						5,802.50	
Assessment Administration	5,000.00						5,000.00	
Ryals Creek Interlocal Agreement	64,635.00						64,635.00	
Legal Advertising	3,461.89						3,461.89	
Miscellaneous	831.27						831.27	
Office Supplies	171.83						171.83	
Web Site Maintenance	1,680.00						1,680.00	
Dues, Licenses, and Fees	175.00						175.00	
Utilities	14,989.65						14,989.65	
Fountains	654.69						654.69	
Dumpster	40,304.47						40,304.47	
General Liability Insurance	3,182.00						3,182.00	
Lake Maintenance	7,224.00						7,224.00	
Landscaping Maintenance & Material	38,918.35						38,918.35	
Bridge	250.00						250.00	
Principal Payment			$315,000.00				315,000.00	
Interest Payments			645,469.59				645,469.59	
Interest Payments - A2 bond			292,790.00				292,790.00	
Financial Advisor					$25,000.00		25,000.00	
Trustee Services					7,000.00		7,000.00	
Management					10,000.00		10,000.00	
Engineering					7,420,211.42		7,420,211.42	
Disclosure Agent					1,500.00		1,500.00	
District Counsel					45,000.00		45,000.00	
Trustee Counsel					6,250.00		6,250.00	
Bond Counsel					55,000.00		55,000.00	
Copies					1,750.00		1,750.00	
Capital Expenditures					3,765,652.13		3,765,652.13	
Total Expenses	$223,658.64		$1,253,259.59		$11,337,363.55		$12,814,281.78	

Other Revenues (Expenses) & Gains (Losses)

Interest Income			$51,902.57				$51,902.57	
Net Increase (Decrease) in FV of Inv			0.85				0.85	
Interest Income					$249,898.27		249,898.27	
Net Increase (Decrease) in FV of Inv					0.05		0.05	
Total Other Revenues (Expenses) & Gains (Losses)	$0.00		$51,903.42		$249,898.32		$301,801.74	
Change In Net Assets	$283,630.36		$2,078,380.23		$26,813,698.04		$29,175,708.63	
Net Assets At Beginning Of Year	$136,011.72		$1,090,330.80		($2,455,721.38)		($1,229,378.86)	

Net Assets At End Of Year	

$419,642.08		

$3,168,711.03		

$24,357,976.66		

$27,946,329.77	

Year To Date
Actual	Budget	Variance	FY 2024 Adopted
Budget

Revenues

Assessments	$	507,289.00		$	372,834.67		$	134,454.33		$	559,252.00	
Net Revenues	$	507,289.00		$	372,834.67		$	134,454.33		$	559,252.00	

Expenditures

Public Officials Insurance	$	2,604.00		$	1,836.00		$	768.00		$	2,754.00	
Trustee Fees	4,040.63		3,000.00		1,040.63		4,500.00	
District Management	18,333.36		18,333.33		0.03		27,500.00	
Engineering Fees	8,900.00		6,666.67		2,233.33		10,000.00	
Disclosure Agent	2,500.00		3,333.33		(833.33)		5,000.00	
District Counsel	5,802.50		16,666.67		(10,864.17)		25,000.00	
Assessment Administration	5,000.00		0.00		5,000.00		0.00	
Ryals Creek Interlocal Agreement	64,635.00		30,000.00		34,635.00		45,000.00	
Legal Advertising	3,461.89		1,000.00		2,461.89		1,500.00	
Postage	0.00		0.00		0.00		0.00	
Arbitrage Rebate Calculation	0.00		500.00		(500.00)		750.00	
Audit	0.00		2,383.33		(2,383.33)		3,575.00	
General Liability Insurance	3,182.00		2,243.33		938.67		3,365.00	
Miscellaneous - bank charges	831.27		1,802.00		(970.73)		2,703.00	
Web Site Maintenance	1,680.00		1,680.00		0.00		2,520.00	
Dues, Licenses & Fees	175.00		116.67		58.33		175.00	
Office miscellaneous	171.83		500.00		(328.17)		750.00	
Contingency	0.00		6,666.67		(6,666.67)		10,000.00	
Field Management	0.00		2,400.00		(2,400.00)		3,600.00	
Lake Maintenance	7,224.00		1,600.00		5,624.00		2,400.00	
Landscape Maintenance	38,918.35		93,333.33		(54,414.98)		140,000.00	
Landscape Improvements	0.00		3,333.33		(3,333.33)		5,000.00	
Irrigation Repairs	0.00		3,333.33		(3,333.33)		5,000.00	
Utilities	14,989.65		108,000.00		(93,010.35)		162,000.00	
Fountains	654.69		653.33		1.36		980.00	
General Maintenance	0.00		3,333.33		(3,333.33)		5,000.00	
Security	0.00		8,000.00		(8,000.00)		12,000.00	
Bridge	250.00		3,333.33		(3,083.33)		5,000.00	
Master Expenditures	$	183,354.17		$	324,048.00		$	(140,693.83)		$	486,072.00	

				Year To Date		
	Actual			Budget		Variance		FY 2024 Adopted Budget	
Field Management	$		-		$	2,400.00		$	(2,400.00)		$	3,600.00	
Lake Maintenance			0.00		3,200.00		(3,200.00)		4,800.00	
Landscape Maintenance			0.00		10,000.00		(10,000.00)		15,000.00	
Landscape Improvements			0.00		1,333.33		(1,333.33)		2,000.00	
Irrigation Repairs			0.00		1,333.33		(1,333.33)		2,000.00	
Utilities			0.00		12,000.00		(12,000.00)		18,000.00	
Fountains			0.00		653.33		(653.33)		980.00	
General Maintenance			0.00		1,333.33		(1,333.33)		2,000.00	
Mowing Pond Banks			0.00		3,200.00		(3,200.00)		4,800.00	
Phase 1A	$		-		$	35,453.33		$	(35,453.33)		$	53,180.00	

Alley Lot Trash		
$	40,304.47		
$	13,333.33		
$	26,971.14		
$	20,000.00	
	Alley Lot total	$	40,304.47		$	13,333.33		$	26,971.14		$	20,000.00	

Total Expenses	
 $	223,658.64 	
 $	372,834.67 	
 $	(149,176.03)	
 $	559,252.00 	

Income (Loss) from Operations	
$	
283,630.36		
$	
-		
$	
283,630.36		
$	
-	
Other Income (Expense)												
Interest Income	$	-		$	-			-		$	-	
Total Other Income (Expense)	$	-		$	-		$	-		$	-	

Net Income (Loss)

$	283,630.36	$	-

$	283,630.36	$	-

 		

BOGGY BRANCH COMMUNITY DEVELOPMENT DISTRICT

Staff Reports

DESIGNATIONS BY SECRETARY RELATED TO PUBLIC RECORDS

I, VIVII-Jl\l cAf{l/l't(..1-frasSecretary of the Boggy Branch Community Development District ("District") Board of Supervisors, hereby make the following designation and/or appointment:

t/1VI AA/ l,  ll1lV lh-H-v	is designated as a custodian of public records for the District under section 119.011(5), Florida Statutes. Any prior designation of a designee by a Secretary is hereby rescinded.

AND/OR

1/1 VI lt/J  CM  V/1-LfkJ 	is appointed as the District's Records Management Liaison Officer under section 257.36(5)(a), Florida Statutes. Any prior appointment of a Records Management Liaison Officer by a Secretary is hereby rescinded.

Printed Name:  VI VI 11-N	e,,119evtl-t-ffo

'7 /.;i. /

,..,9'1

Secretary, District Board of Supervisors

Date:

_,_ 	-	1	 _