Parker Road Community Development District
3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817, 407-723-5900, FAX 407-723-5901 www.parkerroadcdd.com

The regular meeting of the Board of Supervisors of the Parker Road Community Development District
will be held Wednesday, July 19, 2023, at 5:00 p.m. at 11701 SW 30th Ave, Gainesville, FL 32608.
The following is the proposed agenda for this meeting.

Call in number: 1-844-621-3956 Passcode: 2536 634 0209
https://pfmcdd.webex.com/join/carvalhov

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 the Minutes of the June 12, 2023, Bid Opening Meeting
Consideration of the Minutes of the June 16, 2023, Board of Supervisors’ Meeting
Update on the Pool
Public Hearing on the Adoption of the District’s Annual Budget
Public Comments and Testimony
Board Comments
Consideration of Resolution 2023-04, Adopting the Fiscal Year 2024 Budget and Appropriating Funds
Public Hearing on the Imposition of Special Assessment
Public Comments and Testimony
Board Comments
Consideration of Resolution 2023-05, Imposing Special Assessments and Certifying an Assessment Roll
Consideration of Resolution 2023-06, Adopting the Annual Meeting Schedule for Fiscal Year 2023-2024
Discussion on Projects for Fiscal Year 2024
Review & Acceptance of FY 2022 Audit
Ratification of Payment Authorizations 207 - 209

Review of District Financial Statements

Other Business
Staff Reports
District Counsel
District Engineer
District Manager
Amenity Manager
Field Manager Report
Supervisors Requests
Adjournment

PARKER ROAD COMMUNITY DEVELOPMENT DISTRICT

Consideration of the Minutes of
the June 12, 2023, Bid Opening Meeting
(under separate cover)

PARKER ROAD COMMUNITY DEVELOPMENT DISTRICT BID OPENING MEETING
Monday, June 12, 2023
11701 SW 30th Avenue, Gainesville, FL 32608 2:00 p.m.

Present or via speaker phone were the following individuals:

Vivian Carvalho	District Manager - PFM Group Consulting LLC (via phone) Kwame Jackson	ADM - PFM Group Consulting LLC	(via phone) Carrie Gailfoil	Leland Management
Kaytlan Forret	Leland Management
Brian Gregor	Skyfrog Landscape

FIRST ORDER OF BUSINESS	General Business Matters

Opening the RFP Responses for Landscape and Irrigation Maintenance Services

Ms. Carvalho confirmed the attendance. The meeting was called to order at 2:06 p.m. The only bid received was from Cepra Landscape. The costs of all services on annual basis were outlined into the record as follows:
Mowing annually at $204,666.00
Pruning annually at $87,714.00
Cleaning litter and bogus signs are included in the above pricing
Mulch installation per occurrence at $65 per cubic yard
Pesticide application at $16,440.00
Fertilization at $26,040.00
Irrigation at $35,400.00
Annuals at $13,500.00
The total pricing comes to $383,760.00 annually.

Ms. Carvalho stated that the Board will review the proposal at the upcoming meeting and decide to award the services to Cepra Landscape and or proceed with initiating an RFP process again.

SECOND ORDER OF BUSINESS	Adjournment

There was no further business to discuss. Ms. Carvalho adjourned this meeting at 2:09 p.m.

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

PARKER ROAD COMMUNITY DEVELOPMENT DISTRICT

Consideration of the Minutes of the June 16, 2023, Board of Supervisors’ Meeting
(under separate cover)

PARKER ROAD COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS’ MEETING
Friday, June 16, 2023
11701 SW 30th Avenue, Gainesville, FL 32608 1:00 p.m.

Board Members present at roll call:

Andy Hagan	Chairperson
Barbara Staras	Vice Chairperson
Dan Middleton	Assistant Secretary
Tara Ezzell	Assistant Secretary
Kevin McGee	Assistant Secretary Also present were:
Vivian Carvalho	District Manager - PFM Group Consulting LLC	
Venessa Ripoll	District Manager - PFM Group Consulting LLC (via phone)	
Kwame Jackson	ADM - PFM Group Consulting LLC	(via phone)	
Amy Champagne	District Accountant - PFM Group Consulting LLC	
	(via phone)		
Katie Buchanan	District Counsel - Kutak Rock LLP	(via phone)	
Carrie Gailfoil	Leland Management, Inc.		
Kaytlan Forret	Leland Management, Inc.		
Braxton Gillam		(via phone)	
Various Audience Members

FIRST ORDER OF BUSINESS	Organizational Matters Call to Order and Roll Call
This meeting was called to order by Ms. Carvalho at 1:02 p.m. and roll call was initiated. Quorum was established with the attendance of Board Members outlined above. Others in attendance or via speaker phone are listed above.

Public Comment Period

There were no public comments at this time.

SECOND ORDER OF BUSINESS	General Business Matters Update on the Pool Repairs
Ms. Buchanan provide an overview of the pool repairs. She mentioned that they have been in negotiation with Scherer Construction concerning the problem with the expansion joint. There will be no extra cost to the district for the repairs that need to be done.

Review and Consideration of Settlement Agreement (under separate cover)

Ms. Buchanan and Mr. Braxton provided an overview of the settlement agreement to the Board. Ms. Ezzell asked if they were planning on finishing the entire pool or just finishing the work and patching the area where the voids are located. Mr. Buchanan and Mr.
Hagan confirmed that they will be repairing, fixing and resurfacing the entire pool shell. Ms. Staras had a question about the provision of commencement. Ms. Ezzell had a question about the completion of the repairs and when the pool will become usable. Mr. McGee stated that the pool cannot be used for 30 days after the repairs are completed to provide time for the curing process to be completed within the pool shell. Mr. Gillam confirmed that is an accurate statement.

On MOTION by Ms. Staras, seconded by Mr. Middleton, with all in favor, the Board approved the Settlement Agreement as presented

Consideration of the Minutes of the May 4, 2023, Board of Supervisors’ Meeting

The Board reviewed the minutes.

On MOTION by Mr. Hagan, seconded by Mr. McGee with all in favor, the Board approved the Minutes of the May 4, 2023, Board of Supervisors’ Meeting.

Consideration of the Minutes of the May 4, 2023, Board of Supervisors’ Attorney Client Session Meeting

The Board reviewed the minutes.

On MOTION by Mr. Middleton, seconded by Ms. Ezzell, with all in favor, the Board approved the minutes of the May 4, 2023, Board of Supervisors’ Attorney Client Session Meeting.

Discussion & Consideration of RFP for Landscape & Irrigation Maintenance Services
Review the Proposals Submitted
Score and Rank the Proposals
Award the Landscape & Irrigation Maintenance Services to #1 Rank Proposal

The Board reviewed the price outlined in the proposal. There was some discussion as to whether the preserve area trail would be included in the landscaping agreement. Cepra’s Landscape proposal was stated for all cost of services on annual basis for $383,760.00.

On MOTION by Ms. Ezzell, seconded by Mr. McGee, with all in favor, the Board accepted the proposal from Cepra Landscape for all cost of services to be at $383,760.00 and entering an engagement letter for service to commence as of July 3, 2023.

Discussion & Consideration of Amendments	to	Leland Management, Inc. Agreement (under separate cover)

Ms. Buchanan reviewed the work that Ms. Staras had done with revisions of the agreement. Ms. Staras reviewed the job descriptions for the Amenity Manager, Maintenance Manager, and Lifestyle Coordinator.

On MOTION by Mr. Hagan, seconded by Ms. Ezzell, with all in favor, the Board approved the Amendments to Leland Management, Inc. Agreement and authorized Ms. Staras to finalize and execute the agreement and bring it back before the Board for ratification.

Discussion & Review on the Oakmont Survey Results
Project Funding- Review FY 2023 Funds & FY 2024 Proposed Funds
Project Start Date

Ms. Carvalho reviewed this item for the Board. Ms. Forret reviewed the results of the survey that had been sent out to the community. In first place was the addition of a shade structure to the entire playground.area In second place was the addition of a pickleball court and in third place was the addition of a shade structure over the playground structure only. She stated that total of 291 people voted in this survey. Ms. Champagne reviewed the financials and carry forward they had for these proposed projects. Ms. Carvalho mentioned that there have been some recent sinkhole issues in which the funds available for these proposed projects does not take in consideration the expenses for these sink holes. The Board agreed to reassess these projects until the November meeting and when such time the Board has a realistic picture of the expenses associated with the sink holes and the Proposed FY 2024 Budget is finalized.

Discussion & Consideration of Alarm Permit Renewal and False Alarm Invoice

Ms. Gailfoil mentioned that there is no invoice that needs to be paid, no further action was required by the Board.

Discussion on Projected Expense Relating to Pressure-washing Curbs and Sidewalks
Ongoing Responsibility and Frequency

This item was deferred to the November meeting.

Consideration of Utility Cart / Cart Garage project
POA Conditional Approval

This item was deferred to the November meeting.

Review & Consideration of Amendments to the District Amenities Policies
Consideration of Resolution 2023-04, Setting the Public Hearing Date for Amendments to the District Amenities Policies

Ms. Gailfoil provided overview of the suggested changes to the District Amenities Policies.

On MOTION by Ms. Staras, seconded by Ms. Ezzell, with all in favor, the Board approved Resolution 2023-04, Setting the Public Hearing Date for Amendments to the District Amenities Policies for August 18, 2023, at 1:00 p.m.

Update on Reserve Study Progress

Ms. Carvalho mentioned that Global Solutions Partners did their preliminary site visit a few weeks ago and have initiated the Reserve Study Report. Once a final draft is provided the Board will review and accept in its final form.

Ratification of Payment Authorizations 199 - 206

The Board reviewed the payment authorizations.

On MOTION by Mr. Middleton, seconded by Mr. McGee, with all in favor, the Board ratified Payment Authorizations 199 - 206.

Review of District Financial Statements

No comments were made regarding the District Financial Statements.

THIRD ORDER OF BUSINESS	Other Business	
	Staff Reports	
District Counsel – No Report		
District Engineer – Not Present		

District Manager – Ms. Carvalho reminded the Board that their Form 1 are due by July 1, 2023. The next meeting is scheduled for July 19, 2023 at 5:00 p.m. in which is also the Public Hearing on the Budget.

Field Manager and Lifestyle Manager – Ms. Forret and Ms. Gailfoil mentioned that the Fitness Center hours are now from 4:00 a.m. to 11:00 p.m. The roof matter that has been a continual issue with leaks is being addressed today.

FOURTH ORDER OF BUSINESS	Audience Comments and Supervisors Requests

Mr. Dalli asked for a copy of the proposed budget. Mr. Rice asked if there was a way for next time a survey is generated that it would be considered one vote per household.

FIFTH ORDER OF BUSINESS	Adjournment

There was no further business to discuss. Ms. Carvalho requested a motion to adjourn.

On MOTION by Ms. Ezzell, seconded by Mr. Middleton, with all in favor, the June 16, 2023, Board of Supervisors’ Meeting of the Parker Road Community Development District was adjourned at 2:29 p.m.

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

Update on the Pool

Public Hearing on the Adoption of the District’s Annual Budget
Public Comments and Testimony
Board Comments
Consideration of Resolution 2023-04, Adopting the Fiscal Year 2024 Budget and Appropriating Funds

RESOLUTION 2023-04

THE ANNUAL APPROPRIATION RESOLUTION OF THE PARKER ROAD COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2023, AND ENDING SEPTEMBER 30, 2024; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2023, submitted to the Board of Supervisors (“Board”) of the Parker Road Community Development District (“District”) proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2023 and ending September 30, 2024 (“Fiscal Year 2023/2024”) 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 PARKER ROAD 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.

b.	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.	
c.	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 Parker Road Community Development District for the Fiscal Year Ending September 30, 2024.”	
d.	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 2023/2024, 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	$	

SERIES 2007A DEBT SERVICE FUND	$	

SERIES 2020A DEBT SERVICE FUND	$	

TOTAL ALL FUNDS	$	

SECTION 3.	BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2023/2024, or within 60 days following the end of the Fiscal Year 2023/2024, 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 19TH DAY OF JULY 2023.

ATTEST:	PARKER ROAD COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By:	 Its:	

Exhibit A

Fiscal Year 2023/2024 Budget

Parker Road Community Development District
Approved Proposed Fiscal Year 2024 Annual Operations & Maintenance Budget

Actual thru	Anticipated April -	Anticipated FY	Adopted FY 2023	Approved Proposed	
3/31/23	Sept.	2023 Total	Budget	FY 2024 Budget	

Revenues										
Maintenance Assessments	$1,117,124.36		$244,377.64		$1,361,502.00		$1,361,502.00		$1,607,311.00	
Other Income & Other Financing Sources	5,985.00		0.00		5,985.00		0.00		0.00	
Interest Income	420.61		0.00		420.61		0.00		0.00	
Net Revenues	$1,123,529.97		244,377.64		1,367,907.61		1,361,502.00		1,607,311.00	

General & Administrative Expenses										
Public Official Insurance	$2,891.00		$0.00		$2,891.00		$3,227.00		$3,227.00	
Supervisor Fees	2,000.00		1,600.00		3,600.00		3,200.00		3,200.00	
Trustee Fees	7,758.01		0.00		7,758.01		12,000.00		8,000.00	
District Management	12,499.98		12,500.02		25,000.00		25,000.00		27,500.00	
Engineering	0.00		500.00		500.00		1,000.00		1,000.00	
Disclosure Agent	2,500.00		7,500.00		10,000.00		10,000.00		10,000.00	
Property Appraiser	0.00		75.00		75.00		75.00		75.00	
District Counsel	2,417.00		2,500.00		4,917.00		5,000.00		5,000.00	
Special Counsel	0.00		0.00		0.00		0.00		5,000.00	
Assessment Administration	12,500.00		0.00		12,500.00		12,500.00		12,500.00	
Reamortization Schedule	0.00		250.00		250.00		500.00		500.00	
Audit	0.00		5,200.00		5,200.00		6,100.00		5,400.00	
Arbitrage	600.00		0.00		600.00		1,000.00		1,000.00	
Legal Advertising	238.62		1,250.00		1,488.62		2,500.00		2,500.00	
Miscellaneous - Office/Admin (Travel, phone, postage, copies)	222.02		750.00		972.02		1,500.00		1,500.00	
Website Maintenance	640.00		2,480.00		3,120.00		3,520.00		3,520.00	
Dues, Licenses & Fees	175.00		0.00		175.00		475.00		475.00	
General Insurance	3,826.00		0.00		3,826.00		4,271.00		4,271.00	
Contingency	96,354.47		192,645.53		289,000.00		289,000.00		289,000.00	
Total General & Administrative Expenses	144,622.10		227,250.55		371,872.65		380,868.00		383,668.00	
Field Expenses										
Field Management	$6,750.00		$11,250.00		$18,000.00		$18,000.00		$16,200.00	
Landscape Maintenance (all phases)	414.20		0.00		414.20					
Landscape Maintenance Phase 1	64,672.98		66,724.98		131,397.96		129,010.00		138,020.00	
Landscape Maintenance Phase 2	14,712.00		15,360.00		30,072.00		30,660.00		31,930.00	
Landscape Maintenance Phase 3	18,810.00		25,415.00		44,225.00		52,920.00		54,790.00	
Landscape Maintenance Phase 4	7,000.00		9,800.00		16,800.00		45,960.00		73,330.00	
Landscape Maintenance Collector Rd Large Pond	15,280.00		31,360.00		46,640.00		46,470.00		31,930.00	
Landscape Maintenance Phase 5	0.00		20,000.00		20,000.00		20,000.00		50,000.00	
Landscape Improvement	9,517.50		5,482.50		15,000.00		15,000.00		25,000.00	
Straw-Mulch - Excluding Amenity	0.00		41,609.00		41,609.00		41,609.00		40,000.00	
Tree Trimming	18,295.00		0.00		18,295.00		15,000.00		20,000.00	
Irrigation Maintenance	23,985.29		20,000.00		43,985.29		40,000.00		40,000.00	
Pressure Clean Curbs and Walks(Phase 1,2,3 Clubhouse)	46,741.00		0.00		46,741.00		35,972.00		36,000.00	
Electric - Street Lights / private lighting / Irrigation	4,792.98		6,825.00		11,617.98		10,000.00		12,000.00	
Reclaim water	6,010.14		18,550.00		24,560.14		25,000.00		27,500.00	
Conservation Maintenance includes lake and wetland maintenance	9,140.00		15,500.00		24,640.00		31,000.00		31,000.00	
Utility Cart Project	0.00		0.00		0.00		0.00		39,000.00	
Maintenance Person	20,956.51		29,166.67		50,123.18		50,000.00		66,500.00	
General Maintenance	9,861.54		15,000.00		24,861.54		30,000.00		30,000.00	
Total Field Expenses	276,939.14		332,043.15		608,982.29		636,601.00		763,200.00	

Amenity Expenses										
Amenity Insurance	$28,352.00		$0.00		$28,352.00		$31,608.00		$31,608.00	
Janitorial Supplies	2,195.30		3,750.00		5,945.30		7,500.00		7,500.00	
Swimming Pool Maintenance	15,736.91		10,800.00		26,536.91		23,500.00		28,000.00	
Pool Furniture Replacement	0.00		0.00		0.00		0.00		31,500.00	
Amenity - Dues & Licenses	0.00		125.00		125.00		125.00		125.00	
Maintenance and Repair	14,556.94		10,000.00		24,556.94		20,000.00		20,000.00	
Lifestyles Programming	14,313.75		15,686.25		30,000.00		30,000.00		30,000.00	
Onsite CAM	0.00		0.00		0.00		0.00		46,500.00	
Lifestyles Coordinator	17,703.41		43,296.59		61,000.00		61,000.00		65,500.00	
Amenity Electric	14,898.00		22,283.33		37,181.33		38,200.00		40,000.00	
Amenity Phone	992.72		936.00		1,928.72		3,000.00		2,000.00	
Amenity Gates / Control Access	1,187.95		2,333.33		3,521.28		4,000.00		4,000.00	
Amenity Cable	1,295.45		1,429.44		2,724.89		5,000.00		3,000.00	
Refuse Services and trash removal	1,378.44		1,234.56		2,613.00		1,500.00		2,500.00	
Fitness Maintenance	3,320.45		5,000.00		8,320.45		10,000.00		10,000.00	
Gas	0.00		10,000.00		10,000.00		10,000.00		10,000.00	
Amenity Building Pest Control	975.00		1,600.00		2,575.00		3,200.00		3,200.00	
Tennis Courts (2) Basketball Court (1)	625.00		5,000.00		5,625.00		10,000.00		30,000.00	
Landscape maintenance	22,892.46		23,886.00		46,778.46		43,800.00		48,410.00	
Mulch	0.00		11,600.00		11,600.00		11,600.00		11,600.00	
Reclaim- Domestic Water	11,952.42		18,550.00		30,502.42		30,000.00		35,000.00	
Total Amenity Expenses	152,376.20		187,510.51		339,886.71		344,033.00		460,443.00	
Total Expenses	
573,937.44		
746,804.20		
1,320,741.64		
1,361,502.00		
1,607,311.00	
Current Year Proposed	Total Lots		999.00		Current Count		Net		1,608.92	
							Gross		1,711.62	
										
Prior Year Adopted	Total Lots		999.00		Current Count		Net		1,362.86	
							Gross		1,449.86	

Parker Road CDD
Approved Proposed Debt Service Fund Budget Series 2007A & 2020A Special Assessment Bonds FY 2024

Approved Proposed FY 2024
 Description			Budget		

Revenues:		
Assessments	$1,507,730	
Total Revenues		$1,507,730	

Expenditures:		
Series 2007A - Interest 11/1/23	$155,960	
Series 2007A - Interest 5/1/24	$155,960	
Series 2007A - Principal 5/1/24	$245,000	
Series 2020A - Interest 11/1/23	$195,040	
Series 2020A - Interest 5/1/24	$195,040	
Series 2020A - Principal 5/1/24	$220,000	
Total Expenditures		$1,167,000	
Excess Revenues / (Expenditures)		$340,730	

Series 2007A - Interest 11/1/24	
$149,100.00	
Series 2020A - Interest 11/1/24	$191,630.00	
	$340,730.00	

PARKER ROAD COMMUNITY DEVELOPMENT DISTRICT

Public Hearing on the Imposition of Special Assessment

Public Comments and Testimony
Board Comments
Consideration of Resolution 2023-05,
Imposing Special Assessments and Certifying an Assessment Roll

RESOLUTION 2023-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PARKER ROAD COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2023/2024; 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 Parker Road 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 Alachua 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, 2023 and ending September 30, 2024 (“Fiscal Year 2023/2024”), 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 2023/2024; and

WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; 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 certify the portion of the Assessment Roll related to certain developed property (“Tax Roll Property”) to the County Tax Collector pursuant to the Uniform Method and to directly collect the portion of the Assessment Roll relating to the remaining property (“Direct Collect Property”), all as set forth in Exhibit “B;” and

WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll adopted herein, including that portion certified to the County Tax Collector by this Resolution, 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 PARKER ROAD COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1.  BENEFIT & ALLOCATION FINDINGS. 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 is shown in Exhibits “A” and “B,” and 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.

Tax Roll Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Tax Roll Property shall be collected at the same time and in the same manner as County taxes in accordance with the Uniform Method, as set forth in Exhibits “A” and “B.”

Direct Bill Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Direct Collect Property shall be collected directly by the District in accordance with Florida law, as set forth in Exhibits “A” and “B.” Assessments directly collected by the District are due in full on December 1, 2023; provided, however, that, to the extent permitted by law, the assessments due may be paid in several partial, deferred payments and according to the following schedule: 50% due no later than December 1, 2023, 25% due no later than February 1, 2024 and 25% due no later than May 1, 2024. 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 2023/2024, 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. That portion of the Assessment Roll which includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. 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 19th day of July 2023.

ATTEST:	PARKER ROAD COMMUNITY
DEVELOPMENT DISTRICT

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

Exhibit A:	Budget
Exhibit B:	Assessment Roll (Uniform Method) Assessment Roll (Direct Collect)

Exhibit A
Budget

Parker Road Community Development District
Approved Proposed Fiscal Year 2024 Annual Operations & Maintenance Budget

Actual thru	Anticipated April -	Anticipated FY	Adopted FY 2023	Approved Proposed	
3/31/23	Sept.	2023 Total	Budget	FY 2024 Budget	

Revenues										
Maintenance Assessments	$1,117,124.36		$244,377.64		$1,361,502.00		$1,361,502.00		$1,607,311.00	
Other Income & Other Financing Sources	5,985.00		0.00		5,985.00		0.00		0.00	
Interest Income	420.61		0.00		420.61		0.00		0.00	
Net Revenues	$1,123,529.97		244,377.64		1,367,907.61		1,361,502.00		1,607,311.00	

General & Administrative Expenses										
Public Official Insurance	$2,891.00		$0.00		$2,891.00		$3,227.00		$3,227.00	
Supervisor Fees	2,000.00		1,600.00		3,600.00		3,200.00		3,200.00	
Trustee Fees	7,758.01		0.00		7,758.01		12,000.00		8,000.00	
District Management	12,499.98		12,500.02		25,000.00		25,000.00		27,500.00	
Engineering	0.00		500.00		500.00		1,000.00		1,000.00	
Disclosure Agent	2,500.00		7,500.00		10,000.00		10,000.00		10,000.00	
Property Appraiser	0.00		75.00		75.00		75.00		75.00	
District Counsel	2,417.00		2,500.00		4,917.00		5,000.00		5,000.00	
Special Counsel	0.00		0.00		0.00		0.00		5,000.00	
Assessment Administration	12,500.00		0.00		12,500.00		12,500.00		12,500.00	
Reamortization Schedule	0.00		250.00		250.00		500.00		500.00	
Audit	0.00		5,200.00		5,200.00		6,100.00		5,400.00	
Arbitrage	600.00		0.00		600.00		1,000.00		1,000.00	
Legal Advertising	238.62		1,250.00		1,488.62		2,500.00		2,500.00	
Miscellaneous - Office/Admin (Travel, phone, postage, copies)	222.02		750.00		972.02		1,500.00		1,500.00	
Website Maintenance	640.00		2,480.00		3,120.00		3,520.00		3,520.00	
Dues, Licenses & Fees	175.00		0.00		175.00		475.00		475.00	
General Insurance	3,826.00		0.00		3,826.00		4,271.00		4,271.00	
Contingency	96,354.47		192,645.53		289,000.00		289,000.00		289,000.00	
Total General & Administrative Expenses	144,622.10		227,250.55		371,872.65		380,868.00		383,668.00	
Field Expenses										
Field Management	$6,750.00		$11,250.00		$18,000.00		$18,000.00		$16,200.00	
Landscape Maintenance (all phases)	414.20		0.00		414.20					
Landscape Maintenance Phase 1	64,672.98		66,724.98		131,397.96		129,010.00		138,020.00	
Landscape Maintenance Phase 2	14,712.00		15,360.00		30,072.00		30,660.00		31,930.00	
Landscape Maintenance Phase 3	18,810.00		25,415.00		44,225.00		52,920.00		54,790.00	
Landscape Maintenance Phase 4	7,000.00		9,800.00		16,800.00		45,960.00		73,330.00	
Landscape Maintenance Collector Rd Large Pond	15,280.00		31,360.00		46,640.00		46,470.00		31,930.00	
Landscape Maintenance Phase 5	0.00		20,000.00		20,000.00		20,000.00		50,000.00	
Landscape Improvement	9,517.50		5,482.50		15,000.00		15,000.00		25,000.00	
Straw-Mulch - Excluding Amenity	0.00		41,609.00		41,609.00		41,609.00		40,000.00	
Tree Trimming	18,295.00		0.00		18,295.00		15,000.00		20,000.00	
Irrigation Maintenance	23,985.29		20,000.00		43,985.29		40,000.00		40,000.00	
Pressure Clean Curbs and Walks(Phase 1,2,3 Clubhouse)	46,741.00		0.00		46,741.00		35,972.00		36,000.00	
Electric - Street Lights / private lighting / Irrigation	4,792.98		6,825.00		11,617.98		10,000.00		12,000.00	
Reclaim water	6,010.14		18,550.00		24,560.14		25,000.00		27,500.00	
Conservation Maintenance includes lake and wetland maintenance	9,140.00		15,500.00		24,640.00		31,000.00		31,000.00	
Utility Cart Project	0.00		0.00		0.00		0.00		39,000.00	
Maintenance Person	20,956.51		29,166.67		50,123.18		50,000.00		66,500.00	
General Maintenance	9,861.54		15,000.00		24,861.54		30,000.00		30,000.00	
Total Field Expenses	276,939.14		332,043.15		608,982.29		636,601.00		763,200.00	

Amenity Expenses										
Amenity Insurance	$28,352.00		$0.00		$28,352.00		$31,608.00		$31,608.00	
Janitorial Supplies	2,195.30		3,750.00		5,945.30		7,500.00		7,500.00	
Swimming Pool Maintenance	15,736.91		10,800.00		26,536.91		23,500.00		28,000.00	
Pool Furniture Replacement	0.00		0.00		0.00		0.00		31,500.00	
Amenity - Dues & Licenses	0.00		125.00		125.00		125.00		125.00	
Maintenance and Repair	14,556.94		10,000.00		24,556.94		20,000.00		20,000.00	
Lifestyles Programming	14,313.75		15,686.25		30,000.00		30,000.00		30,000.00	
Onsite CAM	0.00		0.00		0.00		0.00		46,500.00	
Lifestyles Coordinator	17,703.41		43,296.59		61,000.00		61,000.00		65,500.00	
Amenity Electric	14,898.00		22,283.33		37,181.33		38,200.00		40,000.00	
Amenity Phone	992.72		936.00		1,928.72		3,000.00		2,000.00	
Amenity Gates / Control Access	1,187.95		2,333.33		3,521.28		4,000.00		4,000.00	
Amenity Cable	1,295.45		1,429.44		2,724.89		5,000.00		3,000.00	
Refuse Services and trash removal	1,378.44		1,234.56		2,613.00		1,500.00		2,500.00	
Fitness Maintenance	3,320.45		5,000.00		8,320.45		10,000.00		10,000.00	
Gas	0.00		10,000.00		10,000.00		10,000.00		10,000.00	
Amenity Building Pest Control	975.00		1,600.00		2,575.00		3,200.00		3,200.00	
Tennis Courts (2) Basketball Court (1)	625.00		5,000.00		5,625.00		10,000.00		30,000.00	
Landscape maintenance	22,892.46		23,886.00		46,778.46		43,800.00		48,410.00	
Mulch	0.00		11,600.00		11,600.00		11,600.00		11,600.00	
Reclaim- Domestic Water	11,952.42		18,550.00		30,502.42		30,000.00		35,000.00	
Total Amenity Expenses	152,376.20		187,510.51		339,886.71		344,033.00		460,443.00	
Total Expenses	
573,937.44		
746,804.20		
1,320,741.64		
1,361,502.00		
1,607,311.00	
Current Year Proposed	Total Lots		999.00		Current Count		Net		1,608.92	
							Gross		1,711.62	
										
Prior Year Adopted	Total Lots		999.00		Current Count		Net		1,362.86	
							Gross		1,449.86	

Parker Road CDD
Approved Proposed Debt Service Fund Budget Series 2007A & 2020A Special Assessment Bonds FY 2024

Approved Proposed FY 2024
 Description			Budget		

Revenues:		
Assessments	$1,507,730	
Total Revenues		$1,507,730	

Expenditures:		
Series 2007A - Interest 11/1/23	$155,960	
Series 2007A - Interest 5/1/24	$155,960	
Series 2007A - Principal 5/1/24	$245,000	
Series 2020A - Interest 11/1/23	$195,040	
Series 2020A - Interest 5/1/24	$195,040	
Series 2020A - Principal 5/1/24	$220,000	
Total Expenditures		$1,167,000	
Excess Revenues / (Expenditures)		$340,730	

Series 2007A - Interest 11/1/24	
$149,100.00	
Series 2020A - Interest 11/1/24	$191,630.00	
	$340,730.00	

Exhibit B
Assessment Roll (Uniform Method) Assessment Roll (Direct Collect)

4868-0543-8567.1

geo_id	
04427-000-000	
04427-001-000	
04427-002-000	
04427-003-000	
04427-004-000	
04427-111-000	
04427-111-001	
04427-111-002	
04427-111-003	
04427-111-004	
04427-111-005	
04427-111-006	
04427-111-007	
04427-111-008	
04427-111-009	
04427-111-010	
04427-111-011	
04427-111-012	
04427-111-013	
04427-111-014	
04427-111-015	
04427-111-016	
04427-111-017	
04427-111-018	
04427-111-019	
04427-111-020	
04427-111-021	
04427-111-022	
04427-111-023	
04427-111-024	
04427-111-025	
04427-111-026	
04427-111-027	
04427-111-028	
04427-111-029	
04427-111-030	
04427-111-031	
04427-111-032	
04427-111-033	
04427-111-034	
04427-111-035	
04427-111-036	
04427-111-037	
04427-111-038	
04427-111-039	
04427-111-040	

2007 DS Gross  2020 DS Gross O&M Gross

$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$882.98	1711.62	
$882.98	1711.62	
$882.98	1711.62	
$882.98	1711.62	
$882.98	1711.62	
$882.98	1711.62	
$882.98	1711.62	
$882.98	1711.62	
$882.98	1711.62	
$1,362.77	1711.62	
$1,362.77	1711.62	
$1,362.77	1711.62	
$1,362.77	1711.62	
$1,628.72	1711.62	
$1,628.72	1711.62	
$1,362.77	1711.62	
$1,362.77	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	

04427-111-041	
04427-111-042	
04427-111-043	
04427-111-044	
04427-111-045	
04427-111-046	
04427-111-047	
04427-111-048	
04427-111-049	
04427-111-050	
04427-111-051	
04427-111-052	
04427-111-053	
04427-111-054	
04427-111-055	
04427-111-056	
04427-111-057	
04427-111-058	
04427-111-059	
04427-111-060	
04427-111-061	
04427-111-062	
04427-111-063	
04427-111-064	
04427-111-065	
04427-111-066	
04427-111-067	
04427-111-068	
04427-111-069	
04427-111-070	
04427-111-071	
04427-111-072	
04427-111-073	
04427-111-074	
04427-111-075	
04427-111-076	
04427-111-077	
04427-111-078	
04427-111-079	
04427-111-080	
04427-111-081	
04427-111-082	
04427-111-083	
04427-111-084	
04427-111-085	
04427-111-086	
04427-111-087	

 	
$1,090.43	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$882.98	1711.62	
$882.98	1711.62	
$882.98	1711.62	
$882.98	1711.62	
$882.98	1711.62	
$882.98	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$882.98	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	

04427-111-088	
04427-111-089	
04427-111-090	
04427-111-091	
04427-111-092	
04427-111-093	
04427-111-094	
04427-111-095	
04427-111-096	
04427-111-097	
04427-111-098	
04427-111-099	
04427-111-100	
04427-111-101	
04427-111-102	
04427-111-103	
04427-111-104	
04427-111-105	
04427-111-106	
04427-111-107	
04427-111-108	
04427-111-109	
04427-111-110	
04427-111-111	
04427-111-112	
04427-111-113	
04427-111-114	
04427-111-115	
04427-111-116	
04427-111-117	
04427-111-118	
04427-111-119	
04427-111-120	
04427-111-121	
04427-111-122	
04427-111-123	
04427-111-124	
04427-111-125	
04427-111-126	
04427-111-127	
04427-111-128	
04427-111-129	
04427-111-130	
04427-111-131	
04427-111-132	
04427-111-133	
04427-111-134	

 	
$1,628.72	1711.62	
$1,362.77	1711.62	
$1,362.77	1711.62	
$1,362.77	1711.62	
$1,362.77	1711.62	
$1,362.77	1711.62	
$1,362.77	1711.62	
$1,362.77	1711.62	
$2,050.00	1711.62	
$2,050.00	1711.62	
$2,050.00	1711.62	
$2,450.00	1711.62	
$2,450.00	1711.62	
$2,450.00	1711.62	
$2,050.00	1711.62	
$2,050.00	1711.62	
$2,050.00	1711.62	
$2,050.00	1711.62	
$2,450.00	1711.62	
$2,050.00	1711.62	
$2,050.00	1711.62	
$2,050.00	1711.62	
$2,050.00	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,303.19	1711.62	
$1,090.43	1711.62	
$1,303.19	1711.62	
$1,090.43	1711.62	
$1,303.19	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,303.19	1711.62	
$1,303.19	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	

04427-111-135	
04427-111-136	
04427-111-137	
04427-111-138	
04427-111-139	
04427-111-140	
04427-111-141	
04427-111-142	
04427-111-143	
04427-111-144	
04427-111-145	
04427-111-146	
04427-111-147	
04427-111-148	
04427-111-149	
04427-111-150	
04427-111-151	
04427-111-152	
04427-111-153	
04427-111-154	
04427-111-155	
04427-111-156	
04427-111-157	
04427-111-158	
04427-111-159	
04427-111-160	
04427-111-161	
04427-111-162	
04427-111-163	
04427-111-164	
04427-111-165	
04427-111-166	
04427-111-167	
04427-111-168	
04427-111-169	
04427-111-170	
04427-111-171	
04427-111-172	
04427-111-173	
04427-111-174	
04427-111-175	
04427-111-176	
04427-111-177	
04427-111-178	
04427-111-179	
04427-111-180	
04427-111-181	

 	
$687.23	1711.62	
$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$687.23	1711.62	
$821.28	1711.62	
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$821.28	1711.62	
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$1,628.72	1711.62	
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$1,628.72	1711.62	
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$1,362.77	1711.62	
$1,628.72	1711.62	
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$1,362.77	1711.62	
$1,362.77	1711.62	
$1,362.77	1711.62	
$1,362.77	1711.62	
$1,362.77	1711.62	
$1,628.72	1711.62	
$2,050.00	1711.62	
$2,050.00	1711.62	
$2,050.00	1711.62	
$2,050.00	1711.62	
$2,050.00	1711.62	

04427-111-182	
04427-111-183	
04427-111-184	
04427-111-185	
04427-111-186	
04427-111-187	
04427-111-188	
04427-111-189	
04427-111-190	
04427-111-191	
04427-111-192	
04427-111-193	
04427-111-194	
04427-111-195	
04427-111-196	
04427-111-197	
04427-111-198	
04427-111-199	
04427-111-200	
04427-111-201	
04427-111-202	
04427-111-203	
04427-111-204	
04427-111-205	
04427-111-206	
04427-111-207	
04427-111-208	
04427-111-209	
04427-111-210	
04427-111-211	
04427-111-212	
04427-111-213	
04427-111-214	
04427-111-215	
04427-111-216	
04427-111-217	
04427-111-218	
04427-111-219	
04427-111-220	
04427-111-221	
04427-111-222	
04427-111-223	
04427-111-224	
04427-111-225	
04427-111-226	
04427-111-227	
04427-111-228	

 	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,303.19	1711.62	
$1,303.19	1711.62	
$1,090.43	1711.62	
$1,090.43	1711.62	
$1,303.19	1711.62	
$1,303.19	1711.62	
$1,303.19	1711.62	
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$1,303.19	1711.62	
$1,090.43	1711.62	
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$1,090.43	1711.62	
$1,090.43	1711.62	
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$1,090.43	1711.62	
$1,090.43	1711.62	
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$821.28	1711.62	
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$821.28	1711.62	
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$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
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$821.28	1711.62	
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$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	

04427-111-229	
04427-111-230	
04427-111-231	
04427-111-232	
04427-111-233	
04427-111-234	
04427-111-235	
04427-111-236	
04427-111-237	
04427-111-238	
04427-111-239	
04427-111-240	
04427-111-241	
04427-111-242	
04427-111-243	
04427-111-244	
04427-111-245	
04427-111-246	
04427-111-247	
04427-111-248	
04427-111-249	
04427-111-250	
04427-111-251	
04427-111-252	
04427-111-253	
04427-111-254	
04427-111-255	
04427-111-256	
04427-111-257	
04427-111-258	
04427-111-259	
04427-111-260	
04427-111-261	
04427-111-262	
04427-111-263	
04427-111-264	
04427-111-265	
04427-111-266	
04427-111-267	
04427-111-268	
04427-111-269	
04427-111-270	
04427-111-271	
04427-111-272	
04427-111-273	
04427-111-274	
04427-111-275	

 	
$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
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$821.28	1711.62	
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$821.28	1711.62	
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$821.28	1711.62	
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$821.28	1711.62	
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$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
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$1,055.32	1711.62	
$1,055.32	1711.62	
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$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
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$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	

04427-111-276	
04427-111-277	
04427-111-278	
04427-111-279	
04427-111-280	
04427-111-281	
04427-111-282	
04427-111-283	
04427-111-284	
04427-111-285	
04427-111-286	
04427-111-287	
04427-111-288	
04427-111-289	
04427-111-290	
04427-111-291	
04427-111-292	
04427-111-293	
04427-111-294	
04427-111-295	
04427-111-296	
04427-111-297	
04427-111-298	
04427-111-299	
04427-111-300	
04427-111-301	
04427-111-302	
04427-111-303	
04427-111-304	
04427-111-305	
04427-111-306	
04427-111-307	
04427-111-308	
04427-111-309	
04427-111-310	
04427-111-311	
04427-111-312	
04427-111-313	
04427-111-314	
04427-111-315	
04427-111-316	
04427-111-317	
04427-111-318	
04427-111-319	
04427-111-320	
04427-111-321	
04427-111-322	

 	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
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$1,055.32	1711.62	
$1,055.32	1711.62	
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$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,628.72	1711.62	
$1,628.72	1711.62	
$1,628.72	1711.62	
$1,628.72	1711.62	
$1,628.72	1711.62	

04427-111-323	
04427-111-324	
04427-111-325	
04427-111-326	
04427-111-327	
04427-111-328	
04427-111-329	
04427-111-330	
04427-111-331	
04427-111-332	
04427-111-333	
04427-111-334	
04427-111-335	
04427-111-336	
04427-111-337	
04427-111-338	
04427-111-339	
04427-111-340	
04427-111-341	
04427-111-342	
04427-111-343	
04427-111-344	
04427-111-345	
04427-111-346	
04427-111-347	
04427-111-348	
04427-111-349	
04427-111-350	
04427-111-351	
04427-111-352	
04427-111-353	
04427-111-354	
04427-111-355	
04427-111-356	
04427-111-357	
04427-111-358	
04427-111-359	
04427-111-360	
04427-111-361	
04427-111-362	
04427-111-363	
04427-111-364	
04427-111-365	
04427-111-366	
04427-111-367	
04427-111-368	
04427-111-369	

 	
$2,450.00	1711.62	
$2,450.00	1711.62	
$2,450.00	1711.62	
$2,450.00	1711.62	
$2,450.00	1711.62	
$2,450.00	1711.62	
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$2,450.00	1711.62	
$2,450.00	1711.62	
$2,450.00	1711.62	
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$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	

04427-111-370	
04427-111-371	
04427-111-372	
04427-111-373	
04427-111-374	
04427-111-375	
04427-111-376	
04427-111-377	
04427-111-378	
04427-111-379	
04427-111-380	
04427-111-381	
04427-111-382	
04427-111-383	
04427-111-384	
04427-111-385	
04427-111-386	
04427-111-387	
04427-111-388	
04427-111-389	
04427-111-390	
04427-111-391	
04427-111-392	
04427-111-393	
04427-111-394	
04427-111-395	
04427-111-396	
04427-111-397	
04427-111-398	
04427-111-399	
04427-111-400	
04427-111-401	
04427-111-402	
04427-111-403	
04427-111-404	
04427-111-405	
04427-111-406	
04427-111-407	
04427-111-408	
04427-111-409	
04427-111-410	
04427-111-411	
04427-111-412	
04427-111-413	
04427-111-414	
04427-111-415	
04427-111-416	

 	
$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
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$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
$821.28	1711.62	
$2,050.00	1711.62	
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$2,050.00	1711.62	
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$2,050.00	1711.62	
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$2,050.00	1711.62	
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$2,050.00	1711.62	
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$2,050.00	1711.62	
$2,050.00	1711.62	
$2,050.00	1711.62	
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$1,628.72	1711.62	
$1,628.72	1711.62	
$1,628.72	1711.62	
$1,628.72	1711.62	
$1,628.72	1711.62	
$1,628.72	1711.62	
$1,628.72	1711.62	
$1,628.72	1711.62	
$1,628.72	1711.62	
$1,628.72	1711.62	
$1,628.72	1711.62	
$1,628.72	1711.62	
$1,628.72	1711.62	

04427-111-417	
04427-111-418	
04427-111-419	
04427-111-420	
04427-111-421	
04427-111-422	
04427-111-423	
04427-111-424	
04427-111-425	
04427-111-426	
04427-111-427	
04427-111-428	
04427-111-429	
04427-111-430	
04427-111-431	
04427-111-432	
04427-111-433	
04427-111-434	
04427-111-435	
04427-111-436	
04427-111-437	
04427-111-438	
04427-111-439	
04427-111-440	
04427-111-441	
04427-111-442	
04427-111-443	
04427-111-444	
04427-111-445	
04427-111-446	
04427-111-447	
04427-111-448	
04427-111-449	
04427-111-450	
04427-111-451	
04427-111-452	
04427-111-453	
04427-111-454	
04427-111-455	
04427-111-456	
04427-111-457	
04427-111-458	
04427-111-459	
04427-111-460	
04427-111-461	
04427-111-462	
04427-111-463	

 	
$1,628.72	1711.62	
$1,628.72	1711.62	
$1,628.72	1711.62	
$1,628.72	1711.62	
$1,303.19	1711.62	
$1,303.19	1711.62	
$1,303.19	1711.62	
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$0.00	1711.62	
$1,303.19	1711.62	
$1,303.19	1711.62	
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$1,303.19	1711.62	
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$1,303.19	1711.62	
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$1,303.19	1711.62	
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$1,303.19	1711.62	
$1,303.19	1711.62	
$1,303.19	1711.62	
$1,303.19	1711.62	
$1,303.19	1711.62	
$1,303.19	1711.62	
$1,628.72	1711.62	
$1,628.72	1711.62	
$1,628.72	1711.62	
$1,628.72	1711.62	
$1,628.72	1711.62	
$1,628.72	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	
$1,055.32	1711.62	

04427-111-464	
04427-111-465	
04427-111-466	
04427-111-467	
04427-111-468	
04427-111-469	
04427-111-470	
04427-111-471	
04427-111-472	
04427-111-473	
04427-111-474	
04427-111-475	
04427-111-476	
04427-111-477	
04427-111-478	
04427-111-479	
04427-111-480	
04427-111-481	
04427-111-482	
04427-111-483	
04427-111-484	
04427-111-485	
04427-111-486	
04427-111-487	
04427-111-488	
04427-111-489	
04427-111-490	
04427-111-491	
04427-111-492	
04427-111-493	
04427-111-494	
04427-111-495	
04427-111-496	
04427-111-497	
04427-111-498	
04427-111-499	
04427-111-500	
04427-111-501	
04427-111-502	
04427-111-503	
04427-111-504	
04427-111-505	
04427-111-506	
04427-111-507	
04427-111-508	
04427-111-509	
04427-111-510	

 	
$1,055.32		1711.62	
$1,055.32		1711.62	
$1,055.32		1711.62	
$1,055.32		1711.62	
$1,055.32		1711.62	
$1,055.32		1711.62	
$1,055.32		1711.62	
$1,055.32		1711.62	
$1,055.32		1711.62	
$1,055.32		1711.62	
$1,055.32		1711.62	
$1,055.32		1711.62	
$1,055.32		1711.62	
$1,055.32		1711.62	
$1,055.32		1711.62	
$1,055.32		1711.62	
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$1,303.19		1711.62	
$1,303.19		1711.62	
$1,303.19		1711.62	
$1,303.19		1711.62	
$1,303.19		1711.62	
$1,303.19		1711.62	
$1,303.19		1711.62	
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$1,303.19		1711.62	
$1,303.19		1711.62	
$1,303.19		1711.62	
	$1,029.79	1711.62	
	$1,029.79	1711.62	
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	$1,029.79	1711.62	
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	$1,029.79	1711.62	
	$1,029.79	1711.62	
	$1,029.79	1711.62	
	$1,029.79	1711.62	
	$1,029.79	1711.62	
	$1,029.79	1711.62	

04427-111-511	
04427-111-512	
04427-111-513	
04427-111-514	
04427-111-515	
04427-111-516	
04427-111-517	
04427-111-518	
04427-111-519	
04427-111-520	
04427-111-521	
04427-111-522	
04427-111-523	
04427-111-524	
04427-111-525	
04427-111-526	
04427-111-527	
04427-111-528	
04427-111-529	
04427-111-530	
04427-111-531	
04427-111-532	
04427-111-533	
04427-111-534	
04427-111-535	
04427-111-536	
04427-111-537	
04427-111-538	
04427-111-539	
04427-111-540	
04427-111-541	
04427-111-542	
04427-111-543	
04427-111-544	
04427-111-545	
04427-111-546	
04427-111-547	
04427-111-548	
04427-111-549	
04427-111-550	
04427-111-551	
04427-111-552	
04427-111-553	
04427-111-554	
04427-111-555	
04427-111-556	
04427-111-557	

 	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	

04427-111-558	
04427-111-559	
04427-111-560	
04427-111-561	
04427-111-562	
04427-111-563	
04427-111-564	
04427-111-565	
04427-111-566	
04427-111-567	
04427-111-568	
04427-111-569	
04427-111-570	
04427-111-571	
04427-111-572	
04427-111-573	
04427-111-574	
04427-111-575	
04427-111-576	
04427-111-577	
04427-111-578	
04427-111-579	
04427-111-580	
04427-111-581	
04427-111-582	
04427-111-583	
04427-111-584	
04427-111-585	
04427-111-586	
04427-111-587	
04427-111-588	
04427-111-589	
04427-111-590	
04427-111-591	
04427-111-592	
04427-111-593	
04427-111-594	
04427-111-595	
04427-111-596	
04427-111-597	
04427-111-598	
04427-111-599	
04427-111-600	
04427-111-601	
04427-111-602	
04427-111-603	
04427-111-604	

 	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,029.79	1711.62	
$1,339.36	1711.62	

04427-111-605	
04427-111-606	
04427-111-607	
04427-111-608	
04427-111-609	
04427-111-610	
04427-111-611	
04427-111-612	
04427-111-613	
04427-111-614	
04427-111-615	
04427-111-616	
04427-111-617	
04427-111-618	
04427-111-619	
04427-111-620	
04427-111-621	
04427-111-622	
04427-111-623	
04427-111-624	
04427-111-625	
04427-111-626	
04427-111-627	
04427-111-628	
04427-111-629	
04427-111-630	
04427-111-631	
04427-111-632	
04427-111-633	
04427-111-634	
04427-111-635	
04427-111-636	
04427-111-637	
04427-111-638	
04427-111-639	
04427-111-640	
04427-111-641	
04427-111-642	
04427-111-643	
04427-111-644	
04427-111-645	
04427-111-646	
04427-111-647	
04427-111-648	
04427-111-649	
04427-111-650	
04427-111-651	

 	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	
$1,339.36	1711.62	

04427-111-652	
04427-111-653	
04427-111-654	
04427-111-655	
04427-111-656	
04427-111-657	
04427-111-658	
04427-111-659	
04427-111-660	
04427-112-000	
04427-200-000	

	

	

	

	

 
$585,699.17	$188,078.90	$1,129,669.20	
$35,141.95	$11,284.73	$67,780.15	
$550,557.22	$176,794.17	$1,061,889.05	
	$429,875.83	$545,421.95  545424.8292	
$550,060.00	$606,670.00		
$497.22	$0.00		
		$1,607,311.00	
		$0.00	

PARKER ROAD COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2023-06, Adopting the Annual Meeting Schedule for Fiscal Year 2023-2024

RESOLUTION 2023-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PARKER ROAD COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2023-2024

WHEREAS, the Parker Road 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 2023-2024 annual meeting schedule as attached in Exhibit A;

NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF THE PARKER ROAD COMMUNITY DEVELOPMENT DISTRICT

The Fiscal Year 2023-2024 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 19th DAY OF JULY 2023.

ATTEST:	PARKER ROAD COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman/Vice Chairman

EXHIBIT “A”

BOARD OF SUPERVISORS MEETING DATES PARKER ROAD COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2023-2024

Friday, October 20, 2023
Friday, December 15, 2023
Friday, February 16, 2024
Wednesday, April 17, 2024
Friday, June 21, 2024
Wednesday, July 17, 2024
Friday, August 16, 2024

All Friday meetings will convene at 1:00 PM and Wednesday meetings at 5:00 PM at 11701 SW 30th Ave, Gainesville, FL 32608.

Discussion on Projects for Fiscal Year 2024

Review & Acceptance of FY 2022 Audit

PARKER ROAD COMMUNITY DEVELOPMENT DISTRICT
ALACHUA COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2022

PARKER ROAD COMMUNITY DEVELOPMENT DISTRICT ALACHUA COUNTY, FLORIDA	

TABLE OF CONTENTS	

  Page		
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements: Statement of Net Position
Statement of Activities Fund Financial Statements:
Balance Sheet – Governmental Funds
Reconciliation of the Balance Sheet – Governmental Funds to the Statement of Net Position
Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
Notes to the Financial Statements	

7
8

9

10

11

12
13-20	
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – General Fund
Notes to Required Supplementary Information	

21
22	
OTHER INFORMATION
Data Elements required by FL Statute 218.39 (3) (c)	
23	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

24-25	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	

26	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
27-28	

INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
Parker Road Community Development District Alachua County, Florida

Report on the Audit of the Financial Statements
Opinions

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

We have audited the accompanying financial statements of the governmental activities and each major fund of Parker Road Community Development District, Alachua County, Florida ("District") as of and for the fiscal year ended September 30, 2022, which collectively comprise the District’s basic financial statements as listed in the table of contents.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c), but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated June 20, 2023, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

June 20, 2023

MANAGEMENT’S DISCUSSION AND ANALYSIS

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

FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $582,567.

The change in the District’s total net position in comparison with the prior fiscal year was ($399,765), a decrease. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2022, the District’s governmental funds reported combined ending fund balances of
$1,273,536, a decrease of ($55,667) in comparison with the prior fiscal year. A portion of fund balance is non-spendable for prepaid and deposits, restricted for debt service and capital projects, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.

OVERVIEW OF FINANCIAL STATEMENTS

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

Government-Wide Financial Statements

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

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

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

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

Fund Financial Statements

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

OVERVIEW OF FINANCIAL STATEMENTS (Continued)

Governmental Funds

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

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

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

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

Notes to the Financial Statements

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

GOVERNMENT-WIDE FINANCIAL ANALYSIS

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

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

NET POSITION
SEPTEMBER 30,	
	2022	2021	
Assets, excluding capital assets	$  1,379,663	$  1,456,311	
Capital assets, net of depreciation	15,620,892	16,401,205	
Total assets	17,000,555	17,857,516	
Liabilities, excluding long-term liabilities	407,005	435,831	
Long-term liabilities	16,010,983	16,439,353	
Total liabilities	16,417,988	16,875,184	
Net position			
Net investment in capital assets	(390,091)	(38,148)	
Restricted	717,135	911,909	
Unrestricted	255,523	108,571	
Total net position	$	582,567	$	982,332	

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

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

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

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

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

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,

	2022	2021	
Revenues:			
Program revenues			
Charges for services	$  2,377,636	$  2,133,823	
Operating grants and contributions	3,702	67	
Capital grants and contributions	57	-	
General revenues			
Miscellaneous and interest	13,472	5,178	
Total revenues	2,394,867	2,139,068	
Expenses:			
General government	440,674	84,347	
Maintenance and operations	1,101,149	1,133,392	
Recreation	518,089	492,607	
Interest	734,720	752,878	
Total expenses	2,794,632	2,463,224	
Change in net position	(399,765)	(324,156)	
Net position - beginning	982,332	1,306,488	
Net position - ending	$	582,567	$	982,332	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2022 was $2,794,632. The costs of the District’s activities were funded by program revenues. Program revenues are comprised primarily of assessments. In total, expenses, including depreciation, decreased from the prior fiscal year, the majority of the decrease was the result of expenses related to conveyances of completed infrastructure to other entities and bond issuance costs that did not recur.

GENERAL BUDGETING HIGHLIGHTS

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

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

At September 30, 2022, the District had $19,836,173 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $4,215,281 has been taken, which resulted in a net book value of $15,620,892. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt

At September 30, 2022, the District had $16,055,000 in Bonds outstanding. More detailed information about the District’s capital debt is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGET

The District does not anticipate any major projects or significant changes to its infrastructure maintenance program for the subsequent fiscal year. In addition, it is anticipated that the general operations of the District will remain fairly constant.

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT

This financial report is designed to provide property owners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Parker Road Community Development District’s Finance Department at 3501 Quadrangle Blvd, Suite 270, Orlando, Florida 32817.

PARKER ROAD COMMUNITY DEVELOPMENT DISTRICT ALACHUA COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2022

Governmental
	Activities		
ASSETS			
Cash	$	358,145	
Assessments receivable		175,104	
Interest receivable		1,351	
Prepaid items and deposits		1,684	
Restricted assets:			
Investments		843,379	
Capital assets:			
Nondepreciable		1,101,000	
Depreciable, net	 		14,519,892 	
Total assets	 		17,000,555 	
LIABILITIES			
Accounts payable		106,127	
Accrued interest payable		300,878	
Non-current liabilities:			
Due within one year		445,000	
Due in more than one year	 		15,565,983 	
Total liabilities	 		16,417,988 	
NET POSITION			
Net investment in capital assets		(390,091)	
Restricted for debt service		703,623	
Restricted for capital projects		13,512	
Unrestricted		     255,523 	
Total net position	 $		582,567 	

See notes to the financial statements

PARKER ROAD COMMUNITY DEVELOPMENT DISTRICT	
ALACHUA COUNTY, FLORIDA	
STATEMENT OF ACTIVITIES	
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2022	
Net (Expense)	
Revenue and	
Changes in Net	
			Program Revenues			Position	
		Charges	Operating		Capital			
		for	Grants and		Grants and	Governmental	
Functions/Programs	Expenses	Services	Contributions	Contributions	Activities	
Primary government:									
Governmental activities:									
General government	$	440,674	$	440,674	$	-	$	-	$	-	
Maintenance and operations	1,101,149	760,192		-		57		(340,900)	
Recreation	518,089	-		-		-		(518,089)	
Interest on long-term debt	734,720	1,176,770	3,702		-		445,752	
Total governmental activities	2,794,632	2,377,636	3,702		57		(413,237)	
		
General revenues:					
		Unrestricted investment earnings				72	
		Miscellaneous revenues				13,400 	
		Total general revenues				13,472 	
		Change in net position			(399,765)	
		Net position - beginning				982,332 	
		Net position - ending			 $		582,567 	

See notes to the financial statements

BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2022

	Major Funds		Total
Debt		Capital	Governmental General	Service	Projects		Funds
ASSETS		
Cash	$	358,145	$	-	$	-	$	358,145	
Investments	-	829,889	13,490	843,379	
Assessments receivable	1,821	173,283	-	175,104	
Interest receivable	-	1,329	22	1,351	
Prepaid items and deposits	1,684	-	-	1,684	
Total assets	$	361,650	$ 1,004,501	$	13,512	$  1,379,663	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	106,127	$	-	$	-	$	106,127	
Total liabilities	106,127	-	-	106,127	

Fund balances:
Nonspendable:
Prepaid items and deposits		1,684		-		-		1,684	
Restricted for:									
Debt service		-		1,004,501		-		1,004,501	
Capital projects		-		-		13,512		13,512	
Unassigned		253,839		-		-		253,839	
Total fund balances		255,523		1,004,501		13,512		1,273,536	

Total liabilities and fund balances	
$	
361,650	
$	
1,004,501	
$	
13,512	
$	
1,379,663	

See notes to the financial statements

RECONCILIATION OF THE BALANCE SHEET – GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2022
Total fund balances - governmental funds	$	1,273,536 Amounts reported for governmental activities in the statement of net
position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets in the net position of the government as a whole.
Cost of capital assets	19,836,173
Accumulated depreciation	   (4,215,281)   15,620,892
Liabilities not due and payable from current available resources are  not  reported  as  liabilities  in the  governmental  fund
statements.	All liabilities, both current and long-term,	are		
reported in the government-wide financial statements.			
Accrued interest payable		(300,878)	
Bonds payable		(16,055,000)	
Unamortized original issue discount			44,017	(16,311,861)	
Net position of governmental activities		 $	582,567 	

See notes to the financial statements

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

	Major Funds		Total
Debt		Capital	Governmental General	Service	Projects		Funds
REVENUES		
Assessments	$	1,200,866	$	1,176,770	$	-	$	2,377,636	
Interest income	72	3,702	57	3,831	
Miscellaneous revenues	13,400	-	-	13,400	
Total revenues	1,214,338	1,180,472	57	2,394,867	

EXPENDITURES
Current:
General government	228,461	212,213	-	440,674	
Maintenance and operations	510,437	-	-	510,437	
Recreation	328,488	-	-	328,488	
Debt service:					
Principal	-	430,000	-	430,000	
Interest	-	740,935	-	740,935	
Total expenditures		1,067,386		1,383,148		-		2,450,534	

Excess (deficiency) of revenues over (under) expenditures		

146,952		

(202,676)		

57		

(55,667)	
OTHER FINANCING SOURCES (USES)
Interfund transfers
Total other financing sources (uses)		
-
-		
(2,072)
(2,072)		
2,072
2,072		
-
-	

Net change in fund balances		
146,952		
(204,748)		
2,129		
(55,667)	
Fund balances - beginning		108,571		1,209,249		11,383		1,329,203	

Fund balances - ending	
$	
255,523	
$	
1,004,501	
$	
13,512	
$	
1,273,536	

See notes to the financial statements

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2022	
Net change in fund balances - total governmental funds	$	(55,667)	
Amounts reported for governmental activities in the statement of activities are different because:			
Depreciation of capital assets is not recognized in the governmental fund statements but is reported as an expense in the statement of activities.		

(780,313)	
Repayment of long-term liabilities are reported as expenditures in the governmental fund statement but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.		

430,000	
Amortization of Bond discounts is not recognized in the governmental fund financial statements, but is reported as an expense in the statement of activities.		

(1,630)	
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the fund financial statements.		

      7,845 	
Change in net position of governmental activities	 $		(399,765)	

See notes to the financial statements

NOTES TO FINANCIAL STATEMENTS

NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY

Parker Road Community Development District ("District") was established by Ordinance 06-10 of the Board of County Commissioners of Alachua County, Florida enacted on May 23, 2006. The District was established pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue Bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

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

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected by the owners of the property within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes. At September 30, 2022, certain Board members were affiliated with ICI Homes which is affiliated with CC Oakmont, LLC (the “Developer”).

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

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

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

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

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

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

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

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

The District reports the following major governmental funds:

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

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

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

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

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

Assets, Liabilities and Net Position or Equity

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

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

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

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

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

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

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

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

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

Property, plant and equipment of the District are depreciated using the straight-line method over the following
estimated useful lives:		
Assets	Years	
Infrastructure - storm w ater system	25	
Amenity center	30	
Infrastructure - other	20	
Unearned Revenue		
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

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

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

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

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

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

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

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

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

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

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

Other Disclosures

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

NOTE 3 – BUDGETARY INFORMATION

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

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

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

NOTE 4 – DEPOSITS AND INVESTMENTS

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

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

Amortized Cost	Credit Risk	Maturities
First American Treasury Obligation				Weighted average of the	
Fund Class D	$	843,379	S&P AAAm	fund portfolio: 14 days	
Total Investments	$	843,379			

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

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

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

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

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

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

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

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

NOTE 5 – CAPITAL ASSETS

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

Beginning			Ending	
Balance	Additions	Reductions	Balance	

Governmental activities
Capital assets, not being depreciated Land improvements
Total capital assets, not being depreciated	

$	

1,101,000
1,101,000	

$	

-
-	

$	

-
-	

$  1,101,000
1,101,000	

Capital assets, being depreciated							
Infrastructure - storm w ater system	6,164,593		-		-	6,164,593	
Amenity center	5,688,029		-		-	5,688,029	
Infrastructure - other	6,882,551		-		-	6,882,551	
Total capital assets, being depreciated	18,735,173		-		-	18,735,173	

Less accumulated depreciation for:								
Infrastructure - storm w ater system		(1,115,004)		(246,584)		-	(1,361,588)	
Amenity center		(568,803)		(189,601)		-	(758,404)	
Infrastructure - other		(1,751,161)		(344,128)		-	(2,095,289)	
Total accumulated depreciation		(3,434,968)		(780,313)		-	(4,215,281)	

Total capital assets, being depreciated, net	
15,300,205		
(780,313)		
-	
14,519,892	

Governmental activities capital assets	
$ 16,401,205	
$	
(780,313)	
$	
-	
$ 15,620,892	

NOTE 5 – CAPITAL ASSETS (Continued)

Depreciation expense was charged to function/programs as follows:

Governmental activities: Maintenance and operations Recreation	
$

$	
(590,712)
(189,601)
(780,313)	
NOTE 6 – LONG-TERM LIABILITIES			
Series 2007			
In June 2007, the District issued $17,880,000 of Capital Improvement Revenue Bonds, Series 2007 consisting of $9,300,000 Term Bonds. Series 2007A, due May 1, 2038 with a fixed interest rate of 5.60% and
$8,580,000 Term Bonds, Series 2007B, due May 1, 2015 with a fixed interest rate of 5.35%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal is to be paid serially commencing May 1, 2009 through May 1, 2038 for Series 2007A Bonds whereas the Series 2007B Bonds were fully retired during the prior fiscal year. A portion of the Series 2007A Bonds were currently refunded during the prior fiscal year; see below for further details regarding the refunding.

The Series 2007A Bonds are subject to optional redemption as outlined in the Bond Indenture. The Series 2007A Bonds are subject to extraordinary mandatory redemption in a manner outlined in the Bond Indenture.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds 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. In fiscal year 2015, the Series 2007 Bond Indenture was amended to eliminate the reserve requirement. The District was in compliance with the requirements at September 30, 2022.

Series 2020
On February 24, 2020, the District issued $10,655,000 of Capital Improvement Refunding and Revenue Bonds Series consisting of multiple term bonds with due dates ranging from May 1, 2025 – May 1, 2050 and fixed interest rates ranging from 3.1% to 4.1%. The Bonds were issued to refund a portion of the Series 2007A Bonds, finance the acquisition and construction of certain improvements for the benefit of the District, and finance the repayment of previous Developer advances. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2022 through May 1, 2050.

The Series 2020 Bonds are subject to redemption at the option of the District prior to maturity. The Series 2020 Bonds 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 Bond Indenture.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2022.

NOTE 6 – LONG-TERM LIABILITIES (Continued)

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

Beginning			Ending	Due Within	
Balance	Additions	Reductions	Balance	One Year	

Governmental activities										
Series 2007A	$	6,030,000	$	-	$	220,000	$ 5,810,000	$	230,000	
Series 2020		10,455,000		-		210,000	10,245,000		215,000	
Less: issuance discount		(45,647)		-		(1,630)	(44,017)		-	
Total	$ 16,439,353	$	-	$	428,370	$ 16,010,983	$	445,000	

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

Year ending		Governmental Activities September 30:	Principal		Interest	Total
2023	$	445,000	$	722,105	$	1,167,105	
2024	465,000		702,560		1,167,560	
2025	490,000		682,020		1,172,020	
2026	510,000		660,330		1,170,330	
2027	535,000		636,999		1,171,999	
2028-2032	3,060,000		2,792,140		5,852,140	
2033-2037	3,895,000		1,980,706		5,875,706	
2038-2042	2,515,000		1,123,563		3,638,563	
2043-2047	2,425,000		658,050		3,083,050	
2048-2050	1,715,000
$ 16,055,000	
$ 10	142,475
,100,948	
$	1,857,475
26,155,948	

NOTE 7 – DEVELOPER TRANSACTIONS AND CONCENTRATION

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

During fiscal year 2022, the Developer was repaid $212,213 for an overpayment of fiscal year 2020 assessments.

NOTE 8 – MANAGEMENT COMPANY

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

NOTE 9 – RISK MANAGEMENT

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

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

Variance with
Budgeted		Final Budget -	
	Amounts		Actual	Positive	
Original & Final	Amounts	(Negative)	

REVENUES		
Assessments	$	1,197,173	$ 1,200,866	$	3,693	
Interest income	-	72	72	
Miscellaneous revenues	-	13,400	13,400	
Total revenues	1,197,173	1,214,338		17,165	

EXPENDITURES
Current:
General government Maintenance and operations Recreation
Total expenditures	

224,250
662,679
310,244
1,197,173	

228,461
510,437
328,488
1,067,386		

(4,211)
152,242
(18,244)
129,787	

Excess (deficiency) of revenues over (under) expenditures	

 $		

-		

146,952	

 $		

146,952 	

Fund balance - beginning		
	108,571 			
Fund balance - ending		 $		255,523 			

See notes to required supplementary information

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

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

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

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

Element	Comments
 Element	Comments	
Number of district employees compensated at 9/30/2022	0	
Number of independent contractors compensated in
September 2022	14	
Employee compensation for FYE 9/30/2022 (paid/accrued)	0	
Independent contractor compensation for FYE 9/30/2022	$85,394.12	
Construction projects to begin on or after October 1; ($65K)	Not applicable	
Budget variance report	See page 21 of annual financial report	
Ad Valorem taxes;	Not applicable	
Non ad valorem special assessments;		
Special assessment rate FYE 9/30/2022	Operations and maintenance - $1,024.80	
	Debt service - $687.23, 882.98, 1362.77,
1628.72, 1090.43, 2,050.00, 2,450.00,
1303.19, 821.28, 1055.32,	
Special assessments collected FYE 9/30/2022	$2,377,636.00	
Outstanding Bonds:		
Series 2007, due November 1, 2038	see Note 6 for details	
Series 2020, due November 1, 2050	see Note 6 for details	

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

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

To the Board of Supervisors
Parker Road Community Development District Alachua County, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Parker Road Community Development District, Alachua County, Florida (“District”) as of and for the fiscal year ended September 30, 2022, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated June 7, 2022.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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

June 20, 2023

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

To the Board of Supervisors
Parker Road Community Development District Alachua County, Florida

We have examined Parker Road Community Development District, Alachua County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2022. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.

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

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

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

June 20, 2023

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

To the Board of Supervisors
Parker Road Community Development District Alachua County, Florida

Report on the Financial Statements

We have audited the accompanying basic financial statements of Parker Road Community Development District, Alachua County, Florida ("District") as of and for the fiscal year ended September 30, 2022, and have issued our report thereon dated June 20, 2023.

Auditor’s Responsibility

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

Other Reporting Requirements

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated June 7, 2022, should be considered in conjunction with this management letter.

Purpose of this Letter

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

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

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

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

June 20, 2023

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS

None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None

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

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

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

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

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

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

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

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

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

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

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

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 23.

PARKER ROAD COMMUNITY DEVELOPMENT DISTRICT

Ratification of Payment Authorizations 207 - 209

PARKER ROAD
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization 207
5/25/2023		
Item
No.	
Payee	

Invoice#	General Fund FY 2023	

1	
Milam Howard Nicandri & Gillam			
	Scherer Construction Legal Services Through April 2023	211847	$	1,386.00	
2	PFM Group Consulting			
	District Management Fee: May 2023	DM-05-2023-40	$	2,083.33	
3	W.W. Gay Mechanical Contractors			
	Agreement 23-026 Periodic Maintenance 05/01/23-07/31/23	983010302	$	640.00	
				
		TOTAL	$	4,109.33	

Secretary/Assistant Secretary

Payment Authorization 208
6/7'2023

Item	Geoetalfund
  Uo.	Payee	lnvo'.c.e#	FY 2023 

ADT Commerc.lal
SecurityServi :0S/23/2l-06122n3	Acct:81591018	143.00

ArrowErtermlnators
Rodent Conttol SeN'.te	51657034	123.00

Cepr.J Landscape
Landscape/lnigal'OllMa'ntenanut-Phase 1: Jun 2023	OC2260	11,120.83 Laodscape/1,rJgation Ma'ntenance--Ameo'ty:Jun 2023	OC2261		3,9eo.83 Landscape/ltrigatlonMa'ntemnce-Phase 2:Jun 2023	OC2262		 2,560.00
Landscapelkrigat'M Ma'ntenance-Phase 3: Jun 2023	OC226J	2,967.50
lrrlgat'on Inspection Rep.a'rs: May2023	OC221t	1,138.00

Clay Ekctr1e Cooperative (paid on line)
11731 SW 2-4TII AVE.;04/20J23--05119/23	Ar.;r-J.: 8903896	5   66.00
2789SW 1,nuSTO;-l/201'23-05J19f23	Acct:89105-13	5	129.00
2788SW 11TTH ST;O-l/20123-05119/23	Acct:8911145	s  37.00
3319SW 1tmt TEA;O-t/20/23-05'19/23	Acd:89.30796	5   29.00
11701 SW 30TI AVE.; OU20123-05Jl9/23	Aw.: 8965734	5  t.452.00
3727S\'/ 122"0ST; 0-1120123--0S/19/23	Acct:9104888	5	69.00
3727 SW 122UO ST; 04120/23-0S/19/23	Acct: 9104890	5   82.00
3727 SW 122UO ST;0-4120123-05Jl9/23	Acct:9to.tS91	5   eo.oo
12057S\'/ 28TII AVE;0-t/20/23-05/19/23	Acct: 9105050	5	37.00
3793SW 109TH \'/AV; 04n0/23-05119/23	A«l:9116208	$	37.00
10692S\'/ l4TH RO;04f20/2J-05119/23	Acct 911623'	5	37.00
3187SW 117thTER; O--l/20/23-05/19/23	Ac:ct:9118493	5	67.00
3392SW 115thTER; O.Cl20/23.05119/23	A«l:9118495	5	51.00
3830S\'I 120n1OR;O--lf20/23-05119/23	Ac.cl: 9126296	$	37.00

Face Painting Tonya (DeRose) & Photo Booths Stars
Face Pa'nting- Jvty◄th Cdebtat>OOOJ/25123	150	400.00
Fitness on Demand (paid onllne)
Pl.atinum Subsuiplion: Jun 2023	33781	229.00

GFL Environmental (paid onUne)
11701 SW 30Ttf AVE; Jun 2023	A600001731878	226.3-4
GRU(paid onJine}
11669SW 2◄Tii AVE;04/12/23-05110llJ	Ac:d. 200()..5()29-1134	110.◄4
11725SW 2◄Tii AVE;04/12123-05110/23	/v:.d.2000-5029-1235	103.00
11701 SW 30TH AVE;04112/23-05110n3	Aro.2()00.5612-23'9	199.72
11701 SW 30TH AVE;04112123-05110/23	NXI. 2000-5614-9934	10.00
11701 SW 30TH AVE;04/12!23-05110/23	lv.d.2000-5615-0035	161.28
11701 S\'/ 30TH AVE;04112123-05110/23	Ar..ct. 2000-5615-0136	76.96
11701 SW 30TH AVE.; 04112/23-05110n3	/v:;;d.. 2000-5615-0237	84.40
11701SW 30TH AVE.; 04/12/23-05/10/23	Acct. 2000-56IS-Ot39	49.68
11701 SW 30TH AVE;04/12/23-05110/23	Acct. 2000-5615-05'0	32.32
GRU (paidonline), c.onL
11701SW 30TH AVE.; 04/12/23-05110/23	Acd.2000-5615-0&41  5	21.16
11701 SW 301H AVE;04/12/23-05110/23	Acct.2000-5615-0742  $	31.08
11701SW 30TH AVE;04/12123-05110/2J	Acct. 2000-5615-094-4  $	36.04

◄

11701SW 30TH AVE;04/12/23-05110/'23	Ac.d. 2000-5615-1045  $	142.68
11701 SW 30TH AVE;04/12/23-05110/23	Aoct. 2000-561S-11 6  $	145.16
11701SW 30TH AVE:04/12/23-05110123	Aro.20()().5615-13'8  5	120.36
11701 SW 30TII AVE; 04112/23-0S/10/23	Acd, 200Q.5615-1550  $	202.20
11701 SW 30THAVE; 04112123-0S/10/23	Ac:d. 2000-5615-1651  $	10.00
11701SW 3011-fAVE; 04112123-05/10/23	Acct.2000-5615-1853  $	295.20
11701 SW 3011-fAVE; 04112123-0S/10/23	Aro.2()()().5615-1954  $	36.52
11701SW 30TH AVE.; 04112/23-05/10ll3	Aoc1. 2000-5615-2156  $	10.00
11701SW 30lH AVE: 04/12/23-05/10/23	Ac:d. 2000-5615-2257  $	◄◄.72
11701 SW 301HAVE; 04/12n3-0SII0/23	Acct. 2000-5615-2358  $	10.00
11701SW 30Tit AVE.: 04/12/23-05110/23	Acd.2000-5615-6705  $	10.00
11701SW 30111 AVE.; 04112/23-05/10/23	Acct.2000-5794-1606  $	679.66
10862SW 34TH RO; 04/12123-0S110ll3	Acd.2000-7511-1212  $	136.◄8
3830SW 120TH DR: 04/12n3-05/10123	AaJ..2000-7515-7890  5	604.◄4
12117SW 28TH AVE; O-t/12/23-05110123	Acct. 2000-7908-21◄8  $	330.25
2670 &.Y 12on1 DR;04/12/2J-OSIIOl23	Aro.2()()().7908,2249  $   288.40
Kutak Rock
Genetal Counsff Through 04/30/23	3225819	f.320.00
PFM Group Consulting
Postage: At"2023	OE-E>CP-05-2023-40	6.43
Randy Lev.b Electric
Oakmont Clubhouse FansJLED Ughling Rep(ace.-neot	•854	390.00

R.E. Arnold Construction
Oakmont Phase #JI s=n.'< Ho!e	6501	8,800.00

Skyfrog Landscape
landsc.ape t.ta:ntel\3/'IC8:Af,I2023	Cl.187 15	10.1◄4.00
H	Solitude Lake !Janageroent
lake & Pond ,.,anagement: Jun 2023	PS!-82924	940.00

15	VGlobalTech
Quartet 3 ADA Au<it	.305	300.00
Quarter◄ADA Aud.I	-4515	300.00
Uonth>,t\'lebsite Fee: Feb 2023	◄719	110.00
Monthly Websrto Fee: Mar 2022	-481-4	110.00
Uonth}f\'/ebs.ito Fee: Apt 2022	-4961	110.00
UonthlyWebsite Fee: May 2022	5015	110.00
Ouarter 2 >DA Aud.t	-4023

Sub!otal	51,743.08

TOTAL	51 7-43.08

Payment Authorization 209
6/8/2023		
Item
No.	
Payee	
Invoice#	General Fund
FY 2023	

1	
Fitness on Demand (paid online)			
	Platinum Subscription: Jun 2023	33781	$	229.00	
2	VGlobalTech			
	Quarter 1 ADA Audit	4881	$	300.00	
		
Subtotal	
$	529.00	
		TOTAL	$	529.00	

Secretary/AssistanSecretary

PARKER ROAD COMMUNITY DEVELOPMENT DISTRICT

Review of District Financial Statements

General Fund		Debt Service Fund	
		
Assets	

$793,252.46			
1,737.43			
113,091.32			
1,683.60			
		$136,168.38	
		2,879.56	
		174,348.64	
		58,066.09	
		166.76	
		609,695.00	
		10,229.13	
		2,898.94	
		0.20	
$909,764.81		$994,452.70	

Construction Fund

Long Term Debt	Total Group

Current Assets
General Checking Account Debit - Renasant Bank Assessments Receivable Prepaid Expenses Assessments Receivable Due From Other Funds Revenue 2007A&B Revenue 2020
Deferred Cost 2007A1 Bond
Debt Service Reserve Series 2020 Interest 2007 A Bond
Prepayment 2007A1 Bond Sinking Fund 2020
Acquisition/Construction Series 2007
Acquisition/Construction Series 2020 Deferred Const Series 2020
Total Current Assets

Investments

$188.10 29,655.40
313.98

$30,157.48

$793,252.46
1,737.43
113,091.32
1,683.60
136,168.38
2,879.56
174,348.64
58,066.09
166.76
609,695.00
10,229.13
2,898.94
0.20
188.10
29,655.40
313.98

$0.00	$1,934,374.99

Amount Available in Debt Service Funds							$855,404.76		$855,404.76	
Amount To Be Provided							14,744,595.24		14,744,595.24	
Total Investments			$0.00		$0.00		$15,600,000.00		$15,600,000.00	
Total Assets	$909,764.81		$994,452.70		$30,157.48		$15,600,000.00		$17,534,374.99	

Liabilities and Net Assets

Current Liabilities

Accounts Payable	$48,210.31								$48,210.31	
Due To Other Funds	2,879.56								2,879.56	
Deferred Revenue	113,091.32								113,091.32	
Deferred Revenue			$136,168.38						136,168.38	
Total Current Liabilities	$164,181.19		$136,168.38		$0.00		$0.00		$300,349.57	

	General Fund		Debt Service Fund		Construction Fund		Long Term Debt
Group		Total	

Long Term Liabilities
Revenue Bonds Payable LongTerm Total Long Term Liabilities			

$0.00		

$0.00		

$15,600,000.00

$15,600,000.00		

$15,600,000.00

$15,600,000.00	
Total Liabilities	$164,181.19		$136,168.38		$0.00		$15,600,000.00		$15,900,349.57	

Net Assets
Net Assets, Unrestricted
Net Assets - General Government
Current Year Net Assets - General Government

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets - General Government Net Assets, Unrestricted
Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets - General Government
Total Net Assets	

$176,018.53 79,505.20
490,059.89

$745,583.62		

$1,053,408.19 (146,216.97)
(48,906.90)

$858,284.32		

($1,190,427.88) 1,206,546.96
16,645.65

(2,607.25)

$30,157.48		

$0.00		

$176,018.53 79,505.20
490,059.89

1,053,408.19
(146,216.97)

(48,906.90)
(1,190,427.88)
1,206,546.96
16,645.65

(2,607.25)

$1,634,025.42	
										
Total Liabilities and Net Assets	$909,764.81		$994,452.70		$30,157.48		$15,600,000.00		$17,534,374.99	

	General Fund	

Revenues		
On-Roll Assessments	$901,904.05	
Off-Roll Assessments	346,506.63	
Other Income & Other Financing Sources On-Roll Assessments
Off-Roll Assessments
Inter-Fund Group Transfers In Inter-Fund Transfers In	9,069.35	
Total Revenues	$1,257,480.03	

Expenses		

Supervisor Fees	
$2,800.00	
Public Officials Insurance	2,891.00	
Trustee Services	7,758.01	
Management	18,749.97	
Field Management	9,450.00	
Disclosure Agent	5,000.00	
Property Appraiser	75.00	
District Counsel	9,868.27	
Assessment Administration	12,500.00	
Audit	5,000.00	
Arbitrage Calculation	600.00	
Legal Advertising	942.18	
Miscellaneous	328.65	
Contingency	59,518.92	
Web Site Maintenance	2,030.00	
Dues, Licenses, and Fees	175.00	
Lifestyle Programming	18,171.28	
Lifestyle Coordinator	37,031.18	
Electric	7,188.98	
Dumpster	2,036.88	
Water Reclaimed	9,213.14	
Conservation Area Maintenance	11,960.00	
Amenity - Telephone	1,459.43	
Amenity - Cable	2,010.17	
Amenity - Insurance	28,352.00	
Amenity - Dues & License	125.00	
Amenity - Landscape Maintenance	34,834.95	
Amenity - Pool Maintenance	15,736.91	
Amenity - Access Control	1,702.85	
Amenity - Janitorial	2,195.30	
Amenity - Maintenance	22,948.86	

 
Debt Service
Fund	Construction
Fund	Long Term Debt
Group	Total	
			
$901,904.05	
			346,506.63	
			9,069.35	
$729,300.87			729,300.87	
293,500.47			293,500.47	
(16,119.49)			(16,119.49)	
	$16,119.49		16,119.49	
$1,006,681.85	$16,119.49	$0.00	$2,280,281.37	
			
$2,800.00	
			2,891.00	
			7,758.01	
			18,749.97	
			9,450.00	
			5,000.00	
			75.00	
			9,868.27	
			12,500.00	
			5,000.00	
			600.00	
			942.18	
			328.65	
			59,518.92	
			2,030.00	
			175.00	
			18,171.28	
			37,031.18	
			7,188.98	
			2,036.88	
			9,213.14	
			11,960.00	
			1,459.43	
			2,010.17	
			28,352.00	
			125.00	
			34,834.95	
			15,736.91	
			1,702.85	
			2,195.30	
			22,948.86	

General Fund	Debt Service Fund
19,802.00
16,118.01
3,826.00
11,925.54
32,960.79
46,741.00
30,889.19
187,003.77
21,765.00
18,295.00
37,000.00
6,418.95
625.00
1,886.00
$445,000.00 10,000.00
325,080.00
396,745.00
$767,910.18	$1,176,825.00	

$490.04
$23,926.18	
$490.04	$23,926.18	
$490,059.89	($146,216.97)	

$255,523.73	$1,004,501.29	

$745,583.62	$858,284.32	

Construction		Long Term Debt		Total	
Fund		Group			
				19,802.00	
				16,118.01	
				3,826.00	
				11,925.54	
				32,960.79	
				46,741.00	
				30,889.19	
				187,003.77	
				21,765.00	
				18,295.00	
				37,000.00	
				6,418.95	
				625.00	
				1,886.00	
				445,000.00	
				10,000.00	
				325,080.00	
				396,745.00	
$0.00		$0.00		$1,944,735.18	
				
$490.04	
				23,926.18	
$526.16				526.16	
$526.16		$0.00		$24,942.38	
$16,645.65		$0.00		$360,488.57	

$13,511.83		
$0.00		
$1,273,536.85	

$30,157.48		

$0.00		

$1,634,025.42	

Amenity - Electric
Amenity - Reclaimed Water General Insurance
General Repair & Maintenance Maintenance Person
Pressure Washing Irrigation
Landscaping Maintenance & Material Landscape Improvements
Tree Trimming Mulch
Fitness Facility
Tennis Courts/Basketball Court Amenity Building Pest Control Principal Payment
Principal Payments - 2007B Bond Interest Payments - 2007A Bond Interest Payments - 2020 Series
Total Expenses

Other Revenues (Expenses) & Gains (Losses)

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

Change In Net Assets

Net Assets At Beginning Of Year

Net Assets At End Of Year

Revenues
Maintenance Assesments
Other Income & Other Financing Sources
Net Revenues

Parker Road CDD
Budget to Actual
For the Period End 6/30/2023

Year To Date	
Actual	Budget		Variance		FY 2023	
				Adopted Budget	

$1,248,410.68	
$1,021,126.50		
$227,284.18		
$1,361,502.00	
9,069.35	0.00		9,069.35		0.00	
$1,257,480.03	$1,021,126.50		$236,353.53		$1,361,502.00	

$7,758.01	

$9,000.00		

$(1,241.99)		

$12,000.00	
2,800.00	2,400.00		400.00		3,200.00	
18,749.97	18,750.00		(0.03)		25,000.00	
0.00	750.00		(750.00)		1,000.00	
5,000.00	7,500.00		(2,500.00)		10,000.00	
9,868.27	3,750.00		6,118.27		5,000.00	
12,500.00	9,375.00		3,125.00		12,500.00	
0.00	375.00		(375.00)		500.00	
75.00	56.25		18.75		75.00	
5,000.00	4,575.00		425.00		6,100.00	
600.00	750.00		(150.00)		1,000.00	
2,030.00	2,640.00		(610.00)		3,520.00	
942.18	1,875.00		(932.82)		2,500.00	
328.65	1,125.00		(796.35)		1,500.00	
175.00	356.25		(181.25)		475.00	
2,891.00	2,420.25		470.75		3,227.00	
3,826.00	3,203.25		622.75		4,271.00	
59,518.92	216,750.00		(157,231.08)		289,000.00	
$132,063.00	$285,651.00		$(153,588.00)		$380,868.00	

$9,450.00	
$13,500.00		
$(4,050.00)		
$18,000.00	
187,003.77	243,765.00		(56,761.23)		325,020.00	
21,765.00	11,250.00		10,515.00		15,000.00	
37,000.00	31,206.75		5,793.25		41,609.00	
18,295.00	11,250.00		7,045.00		15,000.00	
30,889.19	30,000.00		889.19		40,000.00	
46,741.00	26,979.00		19,762.00		35,972.00	
7,188.98	7,500.00		(311.02)		10,000.00	
9,213.14	18,750.00		(9,536.86)		25,000.00	
11,960.00	23,250.00		(11,290.00)		31,000.00	
32,960.79	37,500.00		(4,539.21)		50,000.00	
11,925.54	22,500.00		(10,574.46)		30,000.00	
$424,392.41	$477,450.75		$(53,058.34)		$636,601.00	

General & Administrative Expenses
Trustee Services Supervisor Fees District Management Engineering Disclosure Agent District Counsel
Assessment Administration Reamortization
Property Appraiser Audit
Arbitrage Calculation Web Site Maintenance Legal Advertising
Miscellaneous office (travel, phone, postage, etc) Dues, Licenses, and Fees
Public Official Insurance General Insurance
Contingency- Incl Hurricane cleanup
Total General & Administrative Expenses

Field Expense
Field Management
Landscape Maintenance & Material Landscape Improvements
Mulch
Tree Trimming Irrigation
Pressure Clean Curbs and Walks Electric - Street Lights/ private lighting Water Reclaimed
Conservation Area Maintenance Maintenance Person
General Repair & Maintenance
Total Field Expenses

Amenity Expenses Amenity - Insurance Amenity - Janitorial
Amenity - Pool Maintenance Amenity - Dues & License Amenity - Maintenance Lifestyle Programming Lifestyle Coordinator Amenity - Electric
Amenity - Telephone
Amenity - Gates/ Control Access Amenity - Cable
Refuge Services and Trash Removal Fitness Facility - Maintenance Amenity - Gas
Amenity Building Pest Control Tennis Courts/Basketball Court Amenity - Landscape Maintenance Mulch
Amenity - Reclaimed Water
Total Amenity Expenses Total Expenses
Other Income (Expense)
Interest Income
Total Other Income (Expense)

Net Income (Loss)

Parker Road CDD
Budget to Actual

Year To Date	
Actual	Budget		Variance		FY 2023	
				Adopted Budget	

$28,352.00	
$23,706.00		
$4,646.00		
$31,608.00	
2,195.30	5,625.00		(3,429.70)		7,500.00	
15,736.91	17,625.00		(1,888.09)		23,500.00	
125.00	93.75		31.25		125.00	
22,948.86	15,000.00		7,948.86		20,000.00	
18,171.28	22,500.00		(4,328.72)		30,000.00	
37,031.18	45,750.00		(8,718.82)		61,000.00	
19,802.00	28,650.00		(8,848.00)		38,200.00	
1,459.43	2,250.00		(790.57)		3,000.00	
1,702.85	3,000.00		(1,297.15)		4,000.00	
2,010.17	3,750.00		(1,739.83)		5,000.00	
2,036.88	1,125.00		911.88		1,500.00	
6,418.95	7,500.00		(1,081.05)		10,000.00	
0.00	7,500.00		(7,500.00)		10,000.00	
1,886.00	2,400.00		(514.00)		3,200.00	
625.00	7,500.00		(6,875.00)		10,000.00	
34,834.95	32,850.00		1,984.95		43,800.00	
0.00	8,700.00		(8,700.00)		11,600.00	
16,118.01	22,500.00		(6,381.99)		30,000.00	
$211,454.77	$258,024.75		$(46,569.98)		$344,033.00	

$767,910.18	
$1,021,126.50		
$(253,216.32)		
$1,361,502.00	

$490.04	

$0.00		

$490.04		

$0.00	
$490.04	$0.00		$490.04		$0.00	
$490,059.89	$0.00		$490,059.89		$0.00	

For the Period End 6/30/2023

 

PARKER ROAD COMMUNITY DEVELOPMENT DISTRICT

Staff Reports

Pool

Field Manager Report
Southern Escapes is prepared to begin the process of balancing the chemicals as soon as it is filled

Southern Escapes intends to replace the bulbs on the interior of the pool prior to it being filled, this is also being coordinated with Scherer Construction

Southern Escapes will resume work/testing of the heaters once the pool is ready to do so

Palm tree trimming around the pool will take place the week of 7/17

The rock around the base of the palm trees will be refreshed prior to re-opening

All areas surrounding the pool will be pressure washed prior to re-opening (deck, furniture, etc.) - NOTE: the sidewlaks to the courts, and stairs/ amentiy center on the east side as well as the sidewalks that lead to the side of the fitness center on the west side will be pressure wahsed
The cushion covers on the furniture in the patio area will be removed and cleaned

Getting pricing to replace the current life rings (will ensure they meet all FL requirements)

Roof

An extensive repair was completed on 7/1. Once we have had several heavy rains with no additional leaks, we will address the stucco repair

Interactive playground

Randy Lewis Electric is scheduled to run a new main line to the game and place fuse inside the game console (per the recommendation of John with Singley, Inc.

Landscaping/ Irrigation

Annuals were planted at the Amenity Center and both entrances the week of 7/10

(2) small trees are being assessed for possible removal/ replacement. One in pond 5, one in pond 12

There is a tree in pond 1W that is scheduled to be evaluated by Solitude Lake Management. (due to the location inside of the pond area, Solitude evaluates it to make recommendations)
The trees along the main entrance & exit road (SW 117th Street) from the 24th Avenue entrance are being evaluated because their growth is blocking some of the lighting
The common areas below are being assessed for possible irrigation issues
along SW 36th Road between 109th Way & SW 111th Drive
along SW 117th Terrace between SW 30th Ave & SW 34th Place

Edging will be done around the sand volleyball court

Courts

the tennis court gates have been repaired

PARKER ROAD COMMUNITY DEVELOPMENT DISTRICT

Audience Comments and Supervisor Requests