DELTA FARMS WATER CONTROL DISTRICT

INDIAN RIVER COUNTY

Regular Board Meeting December 20, 2022
9:00 A.M.

Special District Services, Inc.
The Oaks Center 2501A Burns Road
Palm Beach Gardens, FL 33410

www.deltafarmswcd.org 561.630.4922 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA
DELTA FARMS WATER CONTROL DISTRICT
Offices of Collins Brown Barkett, Chartered 756 Beachland Boulevard
Vero Beach, Florida 32963
LANDOWNERS’ MEETING
December 20, 2022
9:00 a.m.

Call to Order
Proof of Publication…	Page 1
Establish Quorum
Consider Adoption of Election Procedures…	Page 3
Election of Chair for Landowners Meeting
Election of Secretary for Landowners’ Meeting
Election of Supervisors
Determine Number of Voting Units Represented or Assigned by Proxy…	Page 5
Nomination of Supervisors
Casting of Ballots…	Page 6
Ballot Tabulation and Result
Other Business
Receive Treasurer’s Report…	Page 7
Receive Engineer’s Report…	Page 8
Landowners’ Comments
Adjourn

Indian River Press Journal
1801 U.S. 1, Vero Beach, FL 32960
AFFIDAVIT OF PUBLICATION

DELTA FARMS WCD
2501 BURNS RD# A

PALM BEACH GARDENS, FL 33410-5207

STATE OF WISCONSIN COUNTY OF BROWN

Before the undersigned authority personally appeared, said legal clerk, who on oath says that he/she is a legal clerk of the Indian River Press Journal, a daily newspaper published at Vero Beach in Indian River County, Florida: that the attached copy of advertisement was published in the  Indian River Press Journal in the following issues below. Affiant further says that the said Indian River Press Journal is a newspaper published in Vero Beach in said Indian River County, Florida, and that said newspaper has heretofore been continuously published in said Indian River County, Florida, daily and distributed in Indian River County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that she has neither paid or promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. The Indian River Press Journal has been entered as Periodical Matter at the Post Offices in Vero Beach, Indian River County, Florida and has been for a period of one year next preceding the first publication of the attached copy of advertisement.
lssue(s) dated before where the dates are noted or by publication on the newspaper's website, if authorized, on :
11/22/2022, 11/29/2022

Subscribed and sworn to b fore on Novem9e, 2022:

ff	 Cuic_	---
Notary, State of Wl,-County of Brown
/-7~	

KA-YH LE EN AL EN
Notary Pub\1c.

State of W.

isc ons1n

My commission expires

Publication Cost: $314.64
Ad No: 0005491560
Customer No: 2293504 PO#:

# of Affidavits:

Page 1

DELTA FARMS WATER CONTROL DISTRICT
NOTICE OF ANNUAL LAND­ OWNERS' MEETING & REGU- LAR BOARD MEETING
NOTICE IS HEREBY GIVEN that
the Delta Farms Water Con­ trol District (the "District") will hold an Annual Landow­ ners' Meeting at 9:00 a.m., or as soon thereafter as can be heard, on December 20, 2022, at the Offices of Collins Brown Barkett, Chartered, located at 756 Beachland Boulevard, Vero Beach, Florida 32963.

The primary purpose of the Landowners' Meeting is to elect one (1) Supervisor to the District Board of Supervisors. Each Landowner may vote in person or by written proxy and is entitled to cast one vote per acre of land owned within the respective District. Copies of proxy forms and the Agendas for this meeting may be obtained from the Distric­ t's website or by contacting the District Manager at (772) 345-5119 and/or toll free at 1-
877-737-4922 at least five (5) days prior to the date of this meeting.

Immediately following the Annual Landowners' Meeting, a Regular Board Meeting will be held for the purpose of ad­ dressing any business which may properly come before the Board.

The meetings are open to the public and will be conducted in accordance with the provi­ sions of Florida law. The meetings may be continued as found necessary to a time and place specified on the record.

If any person decides to ap­ peal any decision made with respect to any matter consid­ ered at these meetings, such person will need a record of the proceedings and such per­ son may need to insure that a verbatim record of the pro­ ceeding is made at his or her own expense and which re­ cord includes the testimony and evidence on which the
. appeal is based.
In accordance with the provi­ sions of the Americans with Disabilities Act, any person re­ quiring special accommoda­ tions or an interpreter to par­ ticipate at any of these meet­ ings should contact the District Manager at (772) 345-
5119 and/or toll free at 1-877-
737-4922 at least seven (7) days prior to the date of the meetings.

Meetings may be cancelled from time to time without ad­ vertised notice.
Delta  Farms  Water  Control
District
www.deltafarmswcd.org
Publish:  November  22,  29,
2022
TCN5491560

DELTA FARMS WATER CONTROL DISTRICT ELECTION PROCEDURES

Landowners’ Meeting
In accordance with the provisions of Laws of Florida, and applicable provisions of Chapter 298, it is required that an annual meeting of the Landowners of the District be held each year for the purpose of electing a supervisor to take the place of the retiring supervisor and hearing reports of the board of supervisors. The assembled Landowners shall organize by electing a Chairperson, who shall preside over the meeting; and a Secretary shall also be elected for recording purposes.

Establishment of Quorum
Any Landowner(s) present or voting by proxy shall constitute a quorum at the meeting of the Landowners.

Nomination of Candidates
At the meeting, the Chairperson shall call for nominations from the floor for Candidates for the Board of Supervisors. When there are no further nominations, the Chairperson shall close the floor for nominations. The names of each Candidate and the spelling of their names shall be announced. Nominees need not be present to be nominated.

Voting
Each Landowner shall be entitled to cast one vote for each acre (or lot parcel), or any fraction thereof, of land owned by him or her in the District, for each open position on the Board. (For example, if there are three positions open, an owner of one acre or less (or one lot parcel) may cast one vote for each of the three positions. An owner of two acres (or two lot parcels) may cast two votes for each of the three positions.) Each Landowner shall be entitled to vote either in person or by a representative present with a lawful written proxy.

Registration for Casting Ballots
The registration process for the casting of ballots by Landowners or their representatives holding their proxies shall be as follows:

At the Landowners’ Meeting and prior to the commencement of the first casting of ballots for a Board of Supervisor position, each Landowner, or their representative if proxies are being submitted in lieu thereof, shall be directed to register their attendance and the total number of votes by acreage (or lot parcels) to which each claims to be entitled, with the elected Secretary of the meeting or the District’s Manager.

At such registration, each Landowner, or their representative with a lawful proxy, shall be provided a numbered ballot for the Board of Supervisor position(s) open for election. A District representative will mark on the ballot the number of votes that such Landowner, or their representative, is registered to cast for each Board of Supervisor position open for election.

All Landowner proxies shall be collected at the time of registration and retained with the Official Records of the District for subsequent certification or verification, if required.

Casting of Ballots
Registration and the issuance of ballots shall cease once the Chairperson calls for the commencement of the casting of ballots for the election of a Board of Supervisor and thereafter no additional ballots shall be issued.
The Chairperson will declare that the Landowners, or their representatives, be requested to cast their ballots for the Board of Supervisor(s). Once the ballots have been cast, the Chairperson will call for a collection of the ballots.
Counting of Ballots
Following the collection of ballots, the Secretary or District Manager shall be responsible for the tabulation of ballots in order to determine the total number of votes cast for each candidate that is seeking election.
The board of supervisors shall consist of three persons who, except as herein otherwise provided, shall hold office for a term of 3 years and until their successors are duly elected and qualified.

Contesting of Election Results
Following the election and announcement of the votes, the Chairperson shall ask the Landowners present, or those representatives holding proxies for Landowners, whether they wish to contest the election results. If no contests are received, said election results shall thereupon be certified.
If there is a contest, the contest must be addressed to the Chairperson and thereupon the individual casting a ballot that is being contested will be required to provide proof of ownership of the acreage for which they voted at the election within five (5) business days of the Landowners’ Meeting. The proof of ownership shall be submitted to the District Manager who will thereupon consult with the District’s General Counsel and together they will review the material provided and will determine the legality of the contested ballot(s). Once the contests are resolved, the Chairperson shall reconvene the Landowners’ Meeting and thereupon certify the election results.
Recessing of Annual Landowners’ Meeting
In the event there is a contest of a ballot or of the election, the Landowners’ Meeting shall be recessed to a future time, date and location, at which time the election findings on the contest shall be reported in accordance with the procedure above and the newly elected Supervisor(s) shall thereupon take their Oath of Office.
Miscellaneous Provisions
Each Landowner shall only be entitled to vote in person or by means of a representative attending in person and holding a lawful written proxy in order to cast said Landowner’s votes.

Proxies will not require that proof of acreage (or lot parcel) ownership be attached. Rather, proof of ownership must be provided timely by the holder of the proxy, if the proxy is contested in accordance with the procedure above.

LANDOWNER PROXY DELTA FARMS
WATER CONTROL DISTRICT LANDOWNERS’ MEETING

KNOW ALL MEN BY THESE PRESENTS, that the undersigned, the fee simple owner of the lands described herein, hereby constitutes and appoints 	(“Proxy Holder”) for and on behalf of the undersigned, to vote as proxy at the meeting of the landowners of the Delta Farms Water Control District to be held on December 20, 2022 at 9:00 a.m. at the Offices of Collins Brown Barkett, Chartered located at 756 Beachland Boulevard, Vero Beach, Florida 32963 and at any adjournments thereof, according to the number of acres of unplatted land and/or platted lots owned by the undersigned landowner which the undersigned would be entitled to vote if then personally present, upon any question, proposition, or resolution or any other matter or thing which may be considered at said meeting including, but not limited to the Board of Supervisors. Said Proxy Holder may vote in accordance with their discretion on all matters not known or determined at the time of solicitation of this proxy, which may be legally considered at said meeting.

This proxy is to continue in full force and effect from the hereof until the conclusion of the above noted landowners’ meeting and any adjournment or adjournments thereof, but may be revoked at any time by written notice of such revocation presented at the annual meeting prior to the Proxy Holder exercising the voting rights conferred herein.

Printed Name of Legal Owner

Signature of Legal Owner	Date

Parcel Description*	# of Acres

* Insert in the space above the street address of each parcel, the legal description of each parcel, or the tax identification number of each parcel. [If more space is needed, identification of Parcels owned may be incorporated by reference to an attachment hereto.]

Pursuant to section 298 Florida Statutes (2022), a fraction of an acre is treated as one (1) acre entitling the landowner to one vote with respect thereto.

TOTAL NUMBER OF AUTHORIZED VOTES:    
Please note that each eligible acre of land or fraction thereof is entitled to only one vote, for example, a husband and wife are together entitled to only one vote per their residence if it is located on one acre or less of real property.
If the Legal Owner is not an individual, and is instead a corporation, limited liability company, limited partnership or other entity, evidence that the individual signing on behalf of the entity has the authority to do so should be attached hereto. (e.g. bylaws, corporate resolution, etc.)

BALLOT #		

BALLOT

DELTA FARMS WATER CONTROL DISTRICT
LANDOWNERS’ MEETING ELECTION OF BOARD SUPERVISORS
DECEMBER 20, 2022

The undersigned certifies that he/she is the owner ( ) or duly authorized representative of lawful proxy of an owner (  ) of land in the Delta Farms Water Control District, constituting 	 acre(s) and hereby casts up to the corresponding number of his/her vote(s) for the following candidate/candidates to hold the above-named open position:

Name of Candidate	Number of Votes

Signature: 	

Printed Name: 	

Street Address or Tax Parcel Id Number for your Real Property:

December 20, 2022

Delta Farms Water Control District Treasurer's Report For Annual Landowners Meeting

The fund balance for the Delta Farms Water Control District at the close of Fiscal Year 2020/2021 (September 30, 2021) was $914,853.

The fund balance for the Delta Farms Water Control District at the close of Fiscal Year 2021/2022 (September 30, 2022) was $913,127.

The following table illustrates Fiscal Year 2021/2022 revenues and expenditures budgeted versus actuals:

	Budgeted	Actual	Percentage	
Revenue	$193,600	$189,868	98%	
Expenditures	$193,600	$188,142	97%	
Excess/(Shortfall)	$0.00	$1,726		

Note that the Fiscal Year 2021/2022 amounts are unaudited.

Special District Services, Inc.

RECEIVE ENGINEER’S REPORT

TO BE DISTRIBUTED UNDER SEPARATE COVER

AGENDA
DELTA FARMS WATER CONTROL DISTRICT
Offices of Collins Brown Barkett, Chartered 756 Beachland Boulevard
Vero Beach, Florida 32963
REGULAR BOARD MEETING
December 20, 2022
9:00 A.M.

Call to Order
Proof of Publication…	Page 10
Seat New Board Members
Administer Oath of Office & Review Board Member Responsibilities and Duties
Establish Quorum
Election of Officers
Chairman
Vice Chairman
Secretary/Treasurer
Assistant Secretaries
Additions or Deletions to Agenda
Comments from the Public
Approval of Minutes
1.  October 18, 2022 Board of Supervisor Meeting Minutes…	Page 12
Reports
Treasurer’s Report
Engineer
Attorney
Secretary
Chairman
Old Business
New Business
1.  Discussion Regarding Additional Repairs to Pump Station C
Auditor Selection Committee
1.  Ranking of Proposals/Consider Selection of an Auditor…	Page 15
Administrative Matters
1.  Financials…	Page 39
Board Members Comments
Adjourn

Indian River Press Journal
1801 U.S. 1, Vero Beach, FL 32960
AFFIDAVIT OF PUBLICATION

DELTA FARMS WCD
2501 BURNS RD# A

PALM BEACH GARDENS, FL 33410-5207

STATE OF WISCONSIN COUNTY OF BROWN

Before the undersigned authority personally appeared, said legal clerk, who on oath says that he/she is a legal clerk of the Indian River Press Journal, a daily newspaper published at Vero Beach in Indian River County, Florida: that the attached copy of advertisement was published in the  Indian River Press Journal in the following issues below. Affiant further says that the said Indian River Press Journal is a newspaper published in Vero Beach in said Indian River County, Florida, and that said newspaper has heretofore been continuously published in said Indian River County, Florida, daily and distributed in Indian River County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that she has neither paid or promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. The Indian River Press Journal has been entered as Periodical Matter at the Post Offices in Vero Beach, Indian River County, Florida and has been for a period of one year next preceding the first publication of the attached copy of advertisement.
lssue(s) dated before where the dates are noted or by publication on the newspaper's website, if authorized, on :
11/22/2022, 11/29/2022

Subscribed and sworn to b fore on Novem9e, 2022:

ff	 Cuic_	---
Notary, State of Wl,-County of Brown
/-7~	

KA-YH LE EN AL EN
Notary Pub\1c.

State of W.

isc ons1n

My commission expires

Publication Cost: $314.64
Ad No: 0005491560
Customer No: 2293504 PO#:

# of Affidavits:

Page 10

DELTA FARMS WATER CONTROL DISTRICT
NOTICE OF ANNUAL LAND­ OWNERS' MEETING & REGU- LAR BOARD MEETING
NOTICE IS HEREBY GIVEN that
the Delta Farms Water Con­ trol District (the "District") will hold an Annual Landow­ ners' Meeting at 9:00 a.m., or as soon thereafter as can be heard, on December 20, 2022, at the Offices of Collins Brown Barkett, Chartered, located at 756 Beachland Boulevard, Vero Beach, Florida 32963.

The primary purpose of the Landowners' Meeting is to elect one (1) Supervisor to the District Board of Supervisors. Each Landowner may vote in person or by written proxy and is entitled to cast one vote per acre of land owned within the respective District. Copies of proxy forms and the Agendas for this meeting may be obtained from the Distric­ t's website or by contacting the District Manager at (772) 345-5119 and/or toll free at 1-
877-737-4922 at least five (5) days prior to the date of this meeting.

Immediately following the Annual Landowners' Meeting, a Regular Board Meeting will be held for the purpose of ad­ dressing any business which may properly come before the Board.

The meetings are open to the public and will be conducted in accordance with the provi­ sions of Florida law. The meetings may be continued as found necessary to a time and place specified on the record.

If any person decides to ap­ peal any decision made with respect to any matter consid­ ered at these meetings, such person will need a record of the proceedings and such per­ son may need to insure that a verbatim record of the pro­ ceeding is made at his or her own expense and which re­ cord includes the testimony and evidence on which the
. appeal is based.
In accordance with the provi­ sions of the Americans with Disabilities Act, any person re­ quiring special accommoda­ tions or an interpreter to par­ ticipate at any of these meet­ ings should contact the District Manager at (772) 345-
5119 and/or toll free at 1-877-
737-4922 at least seven (7) days prior to the date of the meetings.

Meetings may be cancelled from time to time without ad­ vertised notice.
Delta  Farms  Water  Control
District
www.deltafarmswcd.org
Publish:  November  22,  29,
2022
TCN5491560

DELTA FARMS WATER CONTROL DISTRICT REGULAR BOARD MEETING
OCTOBER 18, 2022

CALL TO ORDER

The Regular Board Meeting of the Delta Farms Water Control District (“District”) of October 18, 2022, was called to order at 8:09 a.m. in the offices of Carter Associates located at 1708 12st Street, Vero Beach, Florida 32960.

PROOF OF PUBLICATION

Proof of publication was presented that showed notice of the Regular Board Meeting had been published in the Indian River Press Journal on October 7, 2022, as part of the District’s Fiscal Year 2022/2023 Meeting Schedule, as legally required.

ESTABLISH A QUORUM

Mr. Sakuma stated that the attendance of Supervisors Clayton Amestoy and Tim Dooley constituted a quorum and it was in order for the meeting to proceed. Supervisor Rusty Banack participated by phone.

Also in attendance were: District Manager Frank Sakuma of Special District Services, Inc. and District Engineer Tyler Spencer P.E. of Carter Associates.

ADDITIONS OR DELETIONS TO AGENDA

No additions or deletions were offered.

COMMENTS FROM THE PUBLIC

There were no comments from the public.

APPROVAL OF MINUTES

August 23, 2022, Regular Board Meeting
The August 23, 2022, Regular Board Meeting minutes were approved on a motion made by Mr. Dooley, seconded by Mr. Amestoy and the motion passed unanimously.

REPORTS

Treasurer
Mr. Dooley discussed financial data provided in the Board package. He noted the “Total Expenses” line on the summary page differed slightly from the detailed report and requested future financials should match. After further discussion, the October 18 Treasurer’s Report was approved on a motion made by Mr. Banack, seconded by Mr. Dooley and the motion passed unanimously.

Engineer

Mr. Spencer provided post Hurricane Ian observations. He discussed the rain reports, reservoir and lateral U stage data, CUP renewal and the Above Ground Storage Tank inspection results (passed). The Board discussed the CUP renewal in further detail with particular attention to maintaining the rights to pull from Blue Cypress. Mr. Spencer will continue to process the renewal and keep Supervisors advised of the progress. After further discussion, the October 18 Engineer’s Report was approved on a motion made by Mr. Amestoy, seconded by Mr. Dooley and the motion passed unanimously.

Attorney
Mr. Spencer informed the Board of several attorney invoices related to the Property Owner’s Association (POA) currently being reinstated by Mr. Henderson. There was a consensus of the Board to ask Mr. Henderson for funding mechanisms for the POA, possibly as a loan from the District. Mr. Spencer noted he would follow up with Mr. Henderson.

Secretary
There was no Secretary Report at this time.

Chairman
There was no Chairman Report at this time.

OLD BUSINESS

There were Old Business matters to come before the Board.

NEW BUSINESS

Consider Resolution No. 2022-11 – Approving a Fiscal Year 2021/2022 Amended Budget

Mr. Sakuma presented Resolution No. 2022-11, entitled:

RESOLUTION 2022-11

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE DELTA FARMS WATER CONTROL DISTRICT AUTHORIZING AND ADOPTING AN AMENDED FINAL FISCAL YEAR 2021/2022 BUDGET, PURSUANT TO CHAPTER 197, FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.

After Board discussion, a motion was made by Mr. Dooley, seconded by Mr. Amestoy and passed unanimously adopting Resolution 2022-11.

Consider Resolution No. 2022-12 – Approving a Fiscal Year 2022/2023 Meeting Schedule

Mr. Sakuma presented Resolution No. 2022-12, entitled:

RESOLUTION 2022-12

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE DELTA FARMS WATER CONTROL DISTRICT, ESTABLISHING A REGULAR MEETING SCHEDULE FOR FISCAL YEAR 2022/2023 AND SETTING THE TIME AND LOCATION OF SAID DISTRICT MEETINGS; AND PROVIDING AN EFFECTIVE DATE.

The Board determined the annual landowners’ meeting should be held at the offices of the District’s Attorney, Mr. Henderson at 9:00 a.m., followed immediately by the regular board meeting. After Board discussion, a motion was made by Mr. Dooley, seconded by Mr. Amestoy and passed unanimously adopting Resolution 2022-02, as amended with respect to the time and location of the annual landowners’ meeting.

Discussion Regarding Repairs to Pump C

Mr. Dooley provided the Board with an update on the actions and expenses associated with the failure of Pump C. The Board considered the bid provided by R&S for repairs and after further discussion determined it would be appropriate to accept their bid. A motion was made by Mr. Amestoy, seconded by Mr. Banack and passed unanimously accepting the bid from R&S Metalworks & Co. for Pump C repairs as presented. The Board also suggested a preventative maintenance schedule for all the pumps should be considered at a future meeting.

ADMINISTRATIVE MATTERS

Mr. Sakuma notified the Board the financial audit for FY20-21 had been completed and provided hard copies to those in attendance. He also confirmed insurance for the District had been procured at a reduced cost from the prior year. Lastly, he noted the RFP for financial auditors was underway.

BOARD MEMBER COMMENTS

There were no further comments from the Board.

K.	ADJOURNMENT

There being no further business to come before the Board, Mr. Amestoy adjourned the meeting at 9:09
a.m. There were no objections.

Secretary/Assistant Secretary	President/Vice-President

December 20, 2022

RE: Delta Farms Water Control District

The Delta Farms Water Control District (the "District") is required to select an auditor to perform the audit for the district for the years ending September 30, 2022, September 30, 2023 and September 30, 2024; with an option for an additional two year renewal.

In accordance with the Auditor Selection procedures as outlined by Florida Statute 218.391, the District has established the auditor selection criteria and has placed a legal advertisement requesting proposals from qualified audit firms.

The current auditor for the District is the firm of Grau & Associates.

Grau & Associates was the only firm to respond to the legal advertisement requesting proposals to perform the fiscal year ending September 30, 2022, September 30, 2023 and September 30, 2024 audits. The proposed fee for the audit for fiscal year ending September 30, 2022 is $6,000.00. The proposed fee for the audit for fiscal year ending September 30, 2023 is $6,100.00. The proposed fee for the audit for fiscal year ending September 30, 2024 audit is $6,200.00. The proposed fee for the audit for fiscal year ending September 30, 2025 (option year) is $6,300.00. And the proposed fee for the audit for fiscal year ending September 30, 2026 (option year) is $6,400.00. The approved fee for the fiscal year ending September 30, 2021 audit, which Grau & Associates has completed, was $6,000.00.

Management would like to report that it is pleased with the professionalism and the competence of the Grau & Associates, partners and supporting staff.

It is recommended at this time that Grau & Associates be hired to perform the September 30, 2022, September 30, 2023 and September 30, 2024 annual government audits and also be selected, subject to fee adjustments for inflation, to perform the fiscal year end audits for the following two years (FYE 9/30/25 and 9/30/26).

Special District Services, Inc.

Proposal to Provide Financial Auditing Services:
DELTA FARMS
Water Control District

Proposal Due: November 17, 2022 4:00PM

Submitted to:
Delta Farms Water Control District c/o SDS
2501A Burns Road
Palm Beach Gardens, Florida 33410

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

Table of Contents

PAGE

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

November 17, 2022

Delta Farms Water Control District C/o SDS
2501A Burns Road
Palm Beach Gardens, Florida 33410

Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2022-2024, with an option for an additional two (2) year renewal.

Grau & Associates (Grau) welcomes the opportunity to respond to the Delta Farms Water Control District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you an effective and efficient audit.

Special district audits are at the core of our practice: we have a total of 360 clients, 329 or 91% of which are special districts. We know the specifics of the professional services and work products needed to meet your RFP requirements like no other firm. With this level of experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to client operations.

Why Grau & Associates:

Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year round. When not working on your audit, your team is refining their audit approach for next year’s audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.

Servicing your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.

Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year round, updating, collaborating and assisting you in implementing new legislation, rules and standards that affect your organization. We are also available as a sounding board and assist with technical questions.

Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.

Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.

This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts, and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.

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

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

Grau’s Focus and Experience

Our Team

2
Partners

11
Professional Staff

2
Administrative Professionals

9/13
Employees are CPAS

Year founded

Services Provided

297

Community Development Districts Served

Properly registered and
licensed professional corporation by the state of FLORIDA

9
Professional Groups

We are proud Members of the American Institute of Certified Public Accountants
&
the Florida Institute of Certified Public Accountants

See next page for report and certificate

External quality review program: consistently receives a pass

⇒

Ext

pro

rec

⇒

Inte

mo

qua

nternal: ongoing monitoring to maintain quality

AICPA | FICPA | GFOA | FASD | FGFOA

Firm & Staff Experience

GRAU AND ASSOCIATES COMMUNITY
DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY

OTHER
19

PFM
12

WRATHELL
30

GMS
78

INFRAMARK
38

SDS
60

RIZZETTA
47

MERITUS
23

Profile Briefs:

Antonio J GRAU, CPA (Partner)
Years Performing Audits: 30+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 58 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

Racquel McIntosh, CPA (Partner)
Years Performing Audits: 14+
CPE (last 2 years): Government Accounting, Auditing: 38 hours; Accounting, Auditing and Other: 56 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

“Here at Grau & Associates, staying up to date with the current technological landscape is one of our top priorities. Not only does it provide a more positive experience for our clients, but it also allows us to perform a more effective and efficient audit. With the every changing technology available and utilized by our clients, we are constantly innovating our audit process.”
-	Tony Grau
“Quality audits and exceptional client service are at the heart of every decision we make. Our clients trust us to deliver a quality audit, adhering to high standards and assisting them with improvements for their organization.”
-Racquel McIntosh

YOUR ENGAGEMENT TEAM

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

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

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

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

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

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

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

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

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

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

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

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

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	58
Total Hours	82 (includes of 4 hours of Ethics CPE)

Racquel C. McIntosh, CPA
Partner
Contact: rmcintosh@graucpa.com | (561) 939-6669
Experience
Racquel has been providing government audit, accounting and advisory services to our clients for over 14 years. She serves as the firm’s quality control partner; in this capacity she closely monitors engagement quality ensuring standards are followed and maintained throughout the audit.
Racquel develops in-house training seminars on current government auditing, accounting, and legislative topics and also provides seminars for various government organizations. In addition, she assists clients with implementing new accounting software, legislation, and standards.

Education
Florida Atlantic University (2004) Master of Accounting
Florida Atlantic University (2003) Bachelor of Arts:
Finance, Accounting

Clients Served (partial list)
(>300) Various Special Districts, including: Carlton Lakes Community Development District Golden Lakes Community Development District Rivercrest Community Development District South Fork III Community Development District TPOST Community Development District

East Central Regional Wastewater Treatment Facilities Indian Trail Improvement District
Pinellas Park Water Management District Ranger Drainage District
South Trail Fire Protection and Rescue Service District

Professional Associations/ Memberships

Westchase Community Development District Monterra Community Development District
Palm Coast Park Community Development District Long Leaf Community Development District Watergrass Community Development District

American Institute of Certified Public Accountants	 FICPA State & Local Government Committee Florida Institute of Certified Public Accountants	FGFOA Palm Beach Chapter

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	38
Accounting, Auditing and Other	56
Total Hours	94 (includes of 4 hours of Ethics CPE)

References

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

 Dunes Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 1998
Client Contact	Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092
	904-940-5850	

 Two Creeks Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 2007
Client Contact	William Rizzetta, President 3434 Colwell Avenue, Suite 200
Tampa, Florida 33614
	813-933-5571	

 Journey’s End Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 2004
Client Contact	Todd Wodraska, Vice President
2501 A Burns Road
Palm Beach Gardens, Florida 33410
	561-630-4922	

Specific Audit Approach

AUDIT APPROACH
Grau’s Understanding of Work Product / Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

PHASE I:
Preliminary Planning

PHASE II:
Execution of the Audit Plan

PHASE III:
Completion and Delivery

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.

During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.

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

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

» Perform final analytical procedures;
» Review information and make inquiries for subsequent events; and
» Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.

In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.

In addition to communicating any recommendations, we will also communicate the following, if any:

» Significant audit adjustments;
» Significant deficiencies or material weaknesses;
» Disagreements with management; and
» Difficulties encountered in performing the audit.

Is the recommendation cost effective?

Is the recommendation the simplest to effectuate in order to correct a problem?

Is the recommendation at the heart of the problem and not just correcting a symptomatic matter?

Is the corrective action taking into account why the deficiency occurred?

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

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no “surprises” in the management letter and fosters a professional, cooperative atmosphere.

Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.
Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2022-2026 are as follows:

  Year Ended September 30,			Fee		
2022	$6,000	
2023	$6,100	
2024	$6,200	
2025	$6,300	
2026	$6,400	
TOTAL (2022-2026)	$31,000	

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

Supplemental Information

PARTIAL LIST OF CLIENTS

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

ADDITIONAL SERVICES

CONSULTING / MANAGEMENT ADVISORY SERVICES

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

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing

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

ARBITRAGE

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

73

Current Arbitrage Calculations

We look forward to providing Delta Farms Water Control District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

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

Delta Farms Water Control District

Financial Report For September 2022

DELTA FARMS WATER CONTROL DISTRICT MONTHLY FINANCIAL REPORT SEPTEMBER 2022

REVENUES	Annual Budget
10/1/21 9/30/22	Year To Date Actual
10/1/21 9/30/22	
O & M ASSESSMENTS	198,150	198,180	
DE%T ASSESSMENTS	0	0	
OTHER REVENUES	0	1,197	
INTEREST INCOME	0	734	
			
TOTAL REVENUES	$	198,150	$	200,111	
			
EXPENDITURES			
MAINTENANCE EXPENDITURES			
AQUATIC WEED CONTROL	20,000	24,662	
CANAL MAINTENANCE	5,000	0	
FUEL	50,000	57,723	
REPAIRS	20,000	16,742	
R W MAINTENANCE	20,000	23,141	
SUPPLIES	1,000	6,068	
WATER QUALITY TESTING	1,250	722	
TOTAL MAINTENANCE EXPENDITURES	$	117,250	$	129,058	
			
ADMINISTRATIVE EXPENDITURES			
ADMINISTRATIVE	12,000	7,710	
ENGINEERING	6,000	9,568	
INSURANCE	12,000	13,411	
LEGAL AND ACCTG 	6,600	9,286	
MANAGEMENT	22,000	16,963	
MISCELLANEOUS	2,000	1,806	
OFFICE	250	340	
RESERVES	15,500	0	
TOTAL ADMINISTRATIVE EXPENDITURES	$	76,350	$	59,084	
			
TOTAL EXPENDITURES	$	193,600	$	188,142	
			
REVENUES LESS EXPENDITURES	$	4,550	$	11,969	
			
DE%T PAYMENTS	0	0	
			
BALANCE	$	4,550	$	11,969	
			
ADMINISTRATIVE COSTS (TAX COLLECTOR)	(750)	(352)	
COLLECTION FEE (PROPERTY APPRAISER)	(1,800)	(1,800)	
DISCOUNTS FOR EARLY PAYMENTS	(2,000)	(8,091)	
			
EXCESS/ SHORTFALL 	$	 	$	1,726	
			
CARRYOVER FROM PRIOR YEAR	0	0	
			
NET EXCESS/ SHORTFALL 	$	 	$	1,726	

Bank Balance As Of 9/30/22	$	937,243.00	
Accounts Payable As Of 9/30/22	$	25,425.29	
Accounts Receivable/Other Assets As Of 9/30/22	$	1,309.10	
Available Funds As Of 9/30/22	$	913,126.81	

DELTA FARMS WATER CONTROL DISTRICT
Expenditures
October 2021 through September 2022

	Date		Invoice 		Vendor		Memo		Amount	
EXPENDITURES ADMINISTRATIVE EXPENSES
ADMINISTRATIVE FEES										
	10/27/2021		8840 331		CARTER ASSOCIATES, INC 		AdPin General		60 00	
	12/14/2021		8840 332		CARTER ASSOCIATES, INC 		AdPin General		937 50	
	01/21/2022		8840 333		CARTER ASSOCIATES, INC 		AdPin General		2,790 00	
	01/21/2022		8840 333		CARTER ASSOCIATES, INC 		-&- FarP SKone call		120 00	
	02/17/2022		8840 334		CARTER ASSOCIATES, INC 		AdPin General 1/1 1/31/22		360 00	
	04/08/2022		8840 335		CARTER ASSOCIATES, INC 		AdPin General		1,200 00	
	04/08/2022		8840 335		CARTER ASSOCIATES, INC 		-&- FarP SKone call		720 00	
	06/08/2022		8840 336		CARTER ASSOCIATES, INC 		AdPin General		1,522 50	
Total ADMINISTRATIVE FEES									7,710 00	
Audit										
	09/06/2022		23107		Grau And Associates		FY 2020/2021 audit Iee		6,000 00	
Total Audit									6,000 00	
BANK SERVICE CHARGES										
	09/30/2022						SerYice CKarge		10 00	
Total BANK SERVICE CHARGES									10 00	
ENGINEERING										
	10/27/2021		8840 331		CARTER ASSOCIATES, INC 		Engineering		0 00	
	04/08/2022		8840 335		CARTER ASSOCIATES, INC 		Engineering		600 00	
	06/08/2022		8840 336		CARTER ASSOCIATES, INC 		Engineering		547 50	
	08/17/2022		8840 337		CARTER ASSOCIATES, INC 		engineering tKru 7/31/22		5,760 00	
	08/31/2022		8840 338		CARTER ASSOCIATES, INC 		engineering tKru 08/31/2022		2,135 00	
	09/30/2022		8840 339		CARTER ASSOCIATES, INC 		engineering tKru 09/30/2022		525 00	
Total ENGINEERING									9,567 50	
INSURANCE										
	10/01/2021		3883335		USI INSURANCE SERVICES, LLC		CoPPercial Polic\ 10/1/21 10/01/22		12,914 00	
	06/28/2022		4162181		USI INSURANCE SERVICES, LLC		Storage Tank Insurance		497 46	
Total INSURANCE									13,411 46	
LEGAL & ACCOUNTING										
	01/12/2022		212882		COLLINS, BROWN, BARKETT, CHARTERED		12/17 12/21/21 Annual Peeting SreS		630 00	
	05/25/2022		DF 21		QUALITY CARETAKING OF I R 		Annual reSort SunBi] org		61 25	
	05/31/2022		115663		KPet], ElZell, GraKaP & Assoc 		Audit serYices		2,595 00	
Total LEGAL & ACCOUNTING									3,286 25	
MANAGEMENT FEES										
	10/27/2021		8840 331		CARTER ASSOCIATES, INC 		Maintenance/ManagePent		180 00	
	12/14/2021		8840 332		CARTER ASSOCIATES, INC 		Maintenance/ManagePent		1,500 00	
	01/21/2022		8840 333		CARTER ASSOCIATES, INC 		Maintenance/ManagePent		420 00	
	04/08/2022		8840 335		CARTER ASSOCIATES, INC 		Maintenance/ManagePent		3,757 56	
	06/08/2022		8840 336		CARTER ASSOCIATES, INC 		Maintenance/ManagePent		2,242 56	

DELTA FARMS WATER CONTROL DISTRICT
Expenditures
October 2021 through September 2022

	Date		Invoice 		Vendor	Memo		Amount	
	07/31/2022		2022-0757		Special District Services	management fee -ul\ 2022		1,613 00	
	08/31/2022		2022-0860		Special District Services	management fee August 2022		2,000 00	
	09/30/2022		2022-0968		Special District Services	management fee September 2022		2,000 00	
Total MANAGEMENT FEES								13,713 12	
MISCELLANEOUS									
	10/01/2021		84010		Florida Department of Economic Opportunit	Annual Fee		175 00	
	10/04/2021		1477		FLORIDA ASSOCIATION OF SPECIAL DISTRICT	Membership Fee		750 00	
	10/27/2021		8840-331		CARTER ASSOCIATES, INC 	-&- Famil\ Farms		840 00	
	04/08/2022		8840-335		CARTER ASSOCIATES, INC 	Coella Propert\		120 00	
	06/08/2022		8840-336		CARTER ASSOCIATES, INC 	Wrong part for computer		-197 60	
	07/01/2022		Delta001		EVERGLADES FARM EQUIPMENT CO , INC 	late fee		28 95	
	08/01/2022		Delta001		EVERGLADES FARM EQUIPMENT CO , INC 	late fee		28 65	
	09/01/2022		Delta001		EVERGLADES FARM EQUIPMENT CO , INC 	late fee		28 65	
	09/30/2022		2022-0968		Special District Services	travel August 2022		23 13	
Total MISCELLANEOUS								1,796 78	
OFFICE									
	11/02/2021		EFT		Main Street Checks			121 30	
	02/14/2022		EFT		Main Street Checks			121 30	
	07/19/2022		DF-23		QUALITY CARETAKING OF I R 	Postage - Priorit\ mail to Palm Beach Gardens		15 60	
	09/30/2022		2022-0968		Special District Services	copier charges August 2022		59 40	
Total OFFICE								317 60	
ADMINISTRATIVE EXPENSES - Other									
	10/21/2021		DF-18		QUALITY CARETAKING OF I R 	Admin Services -ul\-October 2021		1,000 00	
	02/09/2022		DF-19		QUALITY CARETAKING OF I R 	Admin Services November 2021-Februar\ 2022		1,000 00	
	06/03/2022		DF-22		QUALITY CARETAKING OF I R 	Admin Zork March - -une 2022		1,000 00	
	07/29/2022		DF-24		QUALITY CARETAKING OF I R 	Admin Zork -ul\ 2022		250 00	
Total ADMINISTRATIVE EXPENSES - Other								3,250 00	
Total ADMINISTRATIVE EXPENSES								59,062 71	
OPERATING EXPENSES									
AQUATIC WEED CONTROL									
	10/29/2021		70334		FUTURE HORI=ONS	10/19 Treated floating & aTuatic vegetation in reservoir		3,441 00	
	02/04/2022		71722		FUTURE HORI=ONS	1/17-1/18 Treated floating & aTuatic vegetation in reservoir		4,221 00	
	04/13/2022		72621		FUTURE HORI=ONS	4/04 Treated floating & aTuatic vegetation in reservoir		3,045 00	
	04/14/2022		72642		FUTURE HORI=ONS	500 9 - 11 Triploid Grass Carp # 13 each		6,500 00	
	05/26/2022		72729		FUTURE HORI=ONS	4/21 Treated floating & aTuatic vegetation in reservoir		2,940 00	
	07/20/2022		74047		FUTURE HORI=ONS	7/11 treated emergent and floating aTuaticsin Delta Farms canals		4,515 00	
Total AQUATIC WEED CONTROL								24,662 00	
FUEL									
	11/09/2021		1660489		Palmdale Oil Compan\, Inc 	2054 2 gal		6,219 76	
	12/24/2021		1680920		Palmdale Oil Compan\, Inc 	1128 1 gal		3,302 33	
	02/03/2022		1703439		Palmdale Oil Compan\, Inc 	1737 7 gal		5,816 98	

DELTA FARMS WATER CONTROL DISTRICT
Expenditures
October 2021 through September 2022

	Date		Invoice 		Vendor		Memo		Amount	
	04/16/2022		1744807		Palmdale Oil Compan\, Inc 		1880 5 gal		9,014 48	
	07/12/2022		1793022		Palmdale Oil Compan\, Inc 		1933 0 gal		8,992 83	
	08/12/2022		1812627		Palmdale Oil Compan\, Inc 		fuel		2,871 76	
	08/25/2022		1819696		Palmdale Oil Compan\, Inc 		fuel		1,558 12	
	09/03/2022		1825481		Palmdale Oil Compan\, Inc 		fuel		9,605 29	
	09/27/2022		1838964		Palmdale Oil Compan\, Inc 		fuel		4,325 33	
	09/28/2022		1840141		Palmdale Oil Compan\, Inc 		fuel		6,016 11	
Total FUEL									57,722 99	
R/W MAINTENANCE - inc Mowing										
	10/31/2021		103121		PREMIER CITRUS MANAGEMENT, LLC		MoZing		955 51	
	11/30/2021		113021		PREMIER CITRUS MANAGEMENT, LLC		MoZing		658 34	
	12/31/2021		123121		PREMIER CITRUS MANAGEMENT, LLC		MoZing		5,056 69	
	04/30/2022		04302022		PREMIER CITRUS MANAGEMENT, LLC		MoZing		1,321 60	
	05/31/2022		05312022		PREMIER CITRUS MANAGEMENT, LLC		MoZing		9,341 06	
	06/30/2022		06/30/2022		PREMIER CITRUS MANAGEMENT, LLC		moZing		1,864 30	
	09/30/2022		09/30/2022		PREMIER CITRUS MANAGEMENT, LLC		moZing		3,943 17	
Total R/W MAINTENANCE - inc MoZing									23,140 67	
REPAIRS										
	10/01/2021		I-23634		CENTRIMATIC - DIV OF BLM		I-23634		2,539 20	
	10/10/2021		807695		Sports Welding		Station A - Pump 1 Replaced starter 9/22/21		425 00	
	11/10/2021		539111		Sports Welding		Station A & C - Complete service 10/25/21		850 00	
	01/20/2022				-emms of Indian River		E[cavator - road repair		1,280 00	
	02/02/2022		539138		Sports Welding		Station C - replace starter and fuel leak 1/31/22		765 00	
	02/27/2022		DF-20		QUALITY CARETAKING OF I R 		Am\ Agriculture Repair - pump repair		800 00	
	03/08/2022		600352		Sports Welding		Station A pump 1 - replace clutch and batteries 2/9 & 18/22		1,020 00	
	03/11/2022		P54087		EVERGLADES FARM EQUIPMENT CO , INC 		Fuel pump - plus late fee		63 15	
	03/25/2022		1382		C & B Tank Services, LLC		Boot valve and pick up tube repair on Delta Pump		400 00	
	04/07/2022		600358		Sports Welding		Station C pump 6 - repaired fuel leak 3/9		540 00	
	04/07/2022		600358		Sports Welding		Staion A pump 1 - Replaced speed sensors 3/15		720 00	
	04/07/2022		600358		Sports Welding		Station A pump 2 - Replaced fuel solenoid - 3/30		810 00	
	05/05/2022		P58160		EVERGLADES FARM EQUIPMENT CO , INC 		panel & cable		1,910 30	
	05/25/2022		600383		Sports Welding		Station A pump 1 - replace Murph\ S\stem		1,520 00	
	07/01/2022		1390		C & B Tank Services, LLC		Foot valve and pick up tube repair on Delta Pump C		1,009 62	
	07/09/2022		600391		Sports Welding		Station A pump 2 - replace Murph\ S\stem 6/20/22		1,425 00	
	09/07/2022		0063809		Sports Welding		station A pump repaired Alt & Zirings		665 00	
Total REPAIRS									16,742 27	
SUPPLIES										
	10/05/2021		238163		PREMIER CITRUS, LLC		NAPA Air filters, oil filters, coolant filters Delco 400 oil, fuel filters		1,333 22	
	10/05/2021		238203		PREMIER CITRUS, LLC		E[haust clamp		23 35	
	10/06/2021		238303		PREMIER CITRUS, LLC		Oil dr\, brake cleaner		42 63	
	12/15/2021		248259		PREMIER CITRUS, LLC		Credit		-135 87	

DELTA FARMS WATER CONTROL DISTRICT
Expenditures
October 2021 through September 2022

	Date		Invoice 		Vendor		Memo		Amount	
	01/12/2022		251967		PREMIER CITRUS, LLC		Fuel shut off - Pump Station A		77 60	
	01/19/2022		252911		PREMIER CITRUS, LLC		Solenoid -		736 52	
	02/01/2022		254839		PREMIER CITRUS, LLC		Reman starter		158 26	
	02/09/2022		256126		PREMIER CITRUS, LLC		Batter\ - Station A		513 96	
	03/15/2022		261098		PREMIER CITRUS, LLC		Station A - Fuel Filters		46 76	
	03/30/2022		263307		PREMIER CITRUS, LLC		Station C - Couplings		232 63	
	05/16/2022		270178		PREMIER CITRUS, LLC		Station A - Solenoid, bracket & screZs		2,574 38	
	05/27/2022		271876		PREMIER CITRUS, LLC		Station A - Diode		65 35	
	05/31/2022		272096		PREMIER CITRUS, LLC		Station A - Diode and pressure sZitch		103 85	
	06/15/2022		274235		PREMIER CITRUS, LLC		Station A - Diode		98 44	
	07/05/2022		276714		PREMIER CITRUS, LLC		Station C - Electrical fuel pump		196 44	
Total SUPPLIES									6,067 52	
WATER QUALITY TESTING										
	03/09/2022		2235473909		PACE ANALYTICAL SERVICES, INC 		ProMect 35700252 - Semi-annual SW		324 00	
	03/10/2022		2235474101		PACE ANALYTICAL SERVICES, INC 		Pace proMect 35700248 - semi annual		22 00	
	09/19/2022		2235507428		PACE ANALYTICAL SERVICES, INC 		sample 9/13/22 anal\tical charges		23 89	
	09/20/2022		2235507685		PACE ANALYTICAL SERVICES, INC 		sample 9/13/22 anal\tical charges		351 86	
Total WATER QUALITY TESTING									721 75	
Total OPERATING EXPENSES									129,057 20	
postage										
	09/26/2022		09/26/2022		INDIAN RIVER COUNTY TAX COLLECTOR		FY 21/22 assessment roll postage costs		22 40	
Total postage									22 40	
TOTAL EXPENDITURES									188,142.31	

Delta Farms Water Control District

Financial Report For November 2022

DELTA FARMS WATER CONTROL DISTRICT MONTHLY FINANCIAL REPORT
NOVEMBER 2022

REVENUES	Annual Budget
10/1/22 9/30/23	Year To Date Actual
10/1/22 11/30/22	
O & M ASSESSMENTS	198,150	10,058	
OTHER REVENUES	0	0	
INTEREST INCOME	0	0	
			
TOTAL REVENUES	$	198,150	$	10,058	
			
EXPENDITURES			
MAINTENANCE EXPENDITURES			
AQUATIC WEED CONTROL	20,000	3,990	
CANAL MAINTENANCE	5,000	0	
FUEL	50,000	12,213	
REPAIRS	20,000	 1,0 3	
R W MAINTENANCE	20,000	0	
SUPPLIES	1,000	0	
WATER QUALITY TESTING	1,250	0	
TOTAL MAINTENANCE EXPENDITURES	$	117,250	$	57,246	
			
ADMINISTRATIVE EXPENDITURES			
ADMINISTRATIVE	12,000	0	
ENGINEERING	 ,000	3,375	
INSURANCE	12,000	12,85 	
LEGAL AND ACCTG 	 , 00	0	
MANAGEMENT	22,000	 ,000	
MISCELLANEOUS	2,000	780	
DUES & SU%SCRIPTIONS	0	175	
OFFICE	250	151	
RESERVES	15,500	0	
TOTAL ADMINISTRATIVE EXPENDITURES	$	76,350	$	21,337	
			
TOTAL EXPENDITURES	$	193,600	$	78,583	
			
REVENUES LESS EXPENDITURES	$	4,550	$	 68,525 	
			
DE%T PAYMENTS	0	0	
			
BALANCE	$	4,550	$	 68,525 	
			
ADMINISTRATIVE COSTS (TAX COLLECTOR)	(750)	(193)	
COLLECTION FEE (PROPERTY APPRAISER)	(1,800)	(1,800)	
DISCOUNTS FOR EARLY PAYMENTS	(2,000)	( 02)	
			
EXCESS/ SHORTFALL 	$	 	$	 70,920 	
			
CARRYOVER FROM PRIOR YEAR	0	0	
			
NET EXCESS/ SHORTFALL 	$	 	$	 70,920 	

Bank Balance As Of 11/30/22	$	888,310.89	
Accounts Payable As Of 11/30/22	$	47,413.23	
Accounts Receivable/Other Assets As Of 11/30/22	$	1,309.10	
Available Funds As Of 11/30/22	$	842,206.76	

DELTA FARMS WATER CONTROL DISTRICT
Expenditures
October through November 2022

	Date		Invoice 		Vendor	Memo		Amount	
EXPENDITURES ADMINISTRATIVE EXPENSES
BANK SERVICE CHARGES								
	10 31 2022				SerYice CKarJe		10 00	
Total BANK SERVICE CHARGES							10 00	
ENGINEERING	
10 31 2022		
88 0 3 0		
CARTER ASSOCIATES, INC	enJineerinJ tKru 10 31 2022		
3,375 00	
Total ENGINEERING							3,375 00	
INSURANCE	
10 01 2022		
17197		
EJis Insurance & RisN AdYisors	polic\  10011229 7 10 1 22  10 1 23		
12,85 00	
Total INSURANCE							12,85 00	
MANAGEMENT FEES								
	10 31 2022		2022 1 97		Special District SerYices	PanaJePent Iee October 2022		2,000 00	
	11 30 2022		2022 1801		Special District SerYices	PanaJePent Iee NoYePber 2022		2,000 00	
Total MANAGEMENT FEES							 ,000 00	
MISCELLANEOUS								
	10 01 2022		318		FLORIDA ASSOCIATION OF SPECIAL DISTRICTSPePbersKip 10 22 9 23		750 00	
	11 30 2022		2022 1801		Special District SerYices	TraYel October 2022		20 00	
Total MISCELLANEOUS							770 00	
OFFICE								
	10 31 2022		2022 1 97		Special District SerYices	copier cKarJes SeptePber 2022		13 80	
	10 31 2022		2022 1 97		Special District SerYices	PostaJe SeptePber 2022		23 01	
	11 30 2022		2022 1801		Special District SerYices	copier cKarJes October 2022		29 10	
	11 30 2022		2022 1801		Special District SerYices	FedE[ October 2022		57 05	
	11 30 2022		2022 1801		Special District SerYices	PeetinJ booNs October 2022		28 00	
Total OFFICE							150 9 	
Total ADMINISTRATIVE EXPENSES							21,1 1 9 	
dues, subscriptions	
10 03 2022		
85920		
Florida DepartPent oI EconoPic Opportunit	Special district Iee 2022 2023		
175 00	
Total dues, subscriptions							175 00	
OPERATING EXPENSES								
AQUATIC WEED CONTROL	
10 19 2022		
75 31		
Future Hori]ons Inc	treated 19 acres oI ePerJent & IloatinJ aTuatics		
3,990 00	
Total AQUATIC WEED CONTROL							3,990 00	
FUEL								
	11 08 2022		18 7 5 		PalPdale Oil CoPpan\, Inc	Iuel		3,757 95	
	11 09 2022		18 5 02		PalPdale Oil CoPpan\, Inc	Iuel		8, 5 81	

DELTA FARMS WATER CONTROL DISTRICT
Expenditures
October through November 2022

	Date		Invoice 		Vendor		Memo		Amount	
Total FUEL									12,212 7 	
REPAIRS										
	10 11 2022		00 3813		Sports WeldinJ		Station C paPple replaced clutcK		7 0 00	
	10 13 2022		272 75		BLUE GOOSE GROWERS		install, Paintain, operate portable puPp station C		1 ,932 90	
	11 18 2022		00 3823		Sports WeldinJ		Station A paPple replaced Iuel selinoid		7 0 00	
	11 21 2022		9529		R&S METALWORKS		repair puPp rePoYe, repair, and re install		2 ,590 00	
Total REPAIRS									 1,0 2 90	
Total OPERATING EXPENSES									57,2 5 	
TOTAL EXPENDITURES									78,582.62