DELTA FARMS WATER CONTROL DISTRICT

INDIAN RIVER COUNTY

Regular Board Meeting February 21, 2023
8:00 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
1708 21st Street
Vero Beach, Florida 32960
REGULAR BOARD MEETING
February 21, 2023
8:00 A.M.

Call to Order
Proof of Publication…	Page 1
Establish Quorum
Additions or Deletions to Agenda
Comments from the Public
Approval of Minutes
December 20, 2022 Regular Board Meeting Minutes…	Page 4
Reports
Treasurer’s Report
Data for January…	Page 7
Cash Flow Thru January
Engineer
January Operating Data
Attorney
Secretary
Chairman
Old Business
New Business
Consider Approval of Pump Station C – East Pump Repairs…	Page 12
Discussion Regarding FPL & Well Permit Application
Discussion Regarding Resolutions Recently Passed
Auditor Selection Committee
Ranking of Proposals/Consider Selection of an Auditor…	Page 14
Administrative Matters
Board Members Comments
Adjourn

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Coast NCWSnariPrs
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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 :
12/09/2022

Subscribed and sworn to before on December 9, 2022:

My commission expires

NANCY  HEYRMAN
Notary Public State of Wisconsin

Publication Cost: $193.23

Customer No: 2293504

Ad No: 0005510262 PO#: DFW2022-2023
# of Affidavits: 1	Page 1

DELTA FARMS WATER CON­ TROL DISTRICT FISCAL YEAR 2022/2023 REGULAR MEETING SCHEDULE
NOTICE IS HEREBY GIVEN that
the Board of Supervisors (the "Board") of the Delta Farms Water Control District (the "District") will hold Regular Board Meetings (the "Meetin­ g" or "Meetings") at the offi­ ces of Carter Associates locat­ ed at 1708 21st Street, Vero Beach, Florida 32960 at 8:00
a.m. (**unless otherwise noted**) on the following dates:
**December 20, 2022**
February 21, 2023
April 18, 2023
June 20, 2023
August 15, 2023

**The December 20, 2022, An­ nual Landowners' Meeting will be held at the offices of Collins Brown Barkett, Char­ tered, located at 756 Beachland Boulevard, Vero Beach, Florida 32963 at 9:00
a.m. The Regular Board Meeting will immediately fol­ low the Annual Landowners' Meeting at the same location.**
The purpose of the meetings is to conduct any business coming before the Board. Meetings are open to the public and will be conducted in accordance with the provi­ sions of Florida law.	Copies of the Agendas for any of the meetings may be obtained from the District's website WW. w.deltafarmswcd.Q[.9. or by contacting the District Manag­ er at 772-345-5119 or by email at bs_a uma@sdsinc.org and/or toll free at 1-877-737-4922 prior to the date of the partic­ ular meeting. The Meetings are open to the public and will be conducted in accord­ ance with the provisions of Florida law for special dis­ tricts. The Meetings may be continued to a date, time and place to be specified on the record at the Meeting.
From time to time a Supervi-
. sor may participate by tele­ phone; therefore, a speaker telephone may be present at the meeting location so that Supervisor may be fully in­ formed of the discussions tak­ ing place. Said meeting(s) may be continued as found neces­ sary to a time and place speci­ fied 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 ceedings 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 sp cial 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)
  ,,  r.: ;, :. date of the

Page 2

Meetings may be cancelled from time to time without ad­ vertised notice.
DELTA FARMS WATER CON­ TROL DISTRICT

w:ww.deltafarmswcd.org_ Pub December 9th 2022 TCNS510262

DELTA FARMS WATER CONTROL DISTRICT REGULAR BOARD MEETING MINUTES DECEMBER 20, 2022

CALL TO ORDER

District Manager Frank Sakuma called the December 20, 2022, Regular Board Meeting of the Delta Farms Water Control District (the “District”) to order at 9:44 a.m. at the Offices of Collins Brown Barkett, Chartered located at756 Beachland Boulevard, Vero Beach, Florida 32963.

PROOF OF PUBLICATION

Mr. Sakuma presented proof of publication that notice of the Regular Board Meeting was published in the Indian River Press Journal on November 22, 2022, and November 29, 2022, as required by law.

SEAT NEW BOARD MEMBERS

Mr. Sakuma stated results of the Landowners’ Election and noted that Mr. Amestoy to had been reappointed to his seat.

ADMINISTER	OATH	OF	OFFICE	AND	REVIEW	BOARD	MEMBER RESPONSIBILITIES AND DUTIES

Mr. Sakuma noted the acceptance of the Oath of Office from Mr. Amestoy and advised of Board Member responsibilities and duties. He noted he was available at any time to answer questions from the Board.

ESTABLISH QUORUM

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

ELECTION OF OFFICERS

Mr. Amestoy was elected to serve as Chairman on a motion made by Mr. Dooley, seconded by Mr. Banack. The motion passed unanimously.

Mr. Dooley was elected to serve as Vice Chairman on a motion made by Mr. Amestoy, seconded by Mr. Banack. The motion passed unanimously.

Mr. Banack was elected to serve as Treasurer on a motion made by Mr. Dooley, seconded by Mr. Amestoy. The motion passed unanimously.

Mr. Sakuma was elected to serve as Secretary on a motion made by Mr. Amestoy, seconded by Mr. Dooley. The motion passed unanimously.

Mr. Banack was elected to serve as Assistant Secretary on a motion made by Mr. Dooley, seconded by Mr. Amestoy. The motion passed unanimously.

ADDITIONS OR DELETIONS TO AGENDA

There were no additions or deletions to the agenda.

COMMENTS FROM THE PUBLIC FOR ITEMS NOT ON THE AGENDA

Ms. Cynthia Colella asked if the previously approved resolutions had been generated or reviewed by the District’s attorney and was advised they had not. After discussion, Ms. Colella advised she would send questions about the resolutions to Mr. Sakuma.

APPROVAL OF MINUTES

1.  October 18, 2022, Regular Board Meeting
The October 18, 2022, Regular Board Meeting minutes were approved, as presented, on a motion
made by Mr. Banack, seconded by Mr. Dooley. The motion passed unanimously.

REPORTS

Treasurer
Mr. Banack advised the tax revenues were just beginning to come in to the District.

Engineer
Mr. Spencer provided an update on the pending CUP renewal and changes to the potential allocations to the District. After Board discussion, it was determined that more information and analysis was necessary in order for the Board to make an informed decision about the renewal. Mr. Spencer requested that the Chairman be authorized to assist in the renewal, as well as allowing Carter Associates to act as Agent for the District. The Chairman was authorized to execute all necessary documents for the CUP renewal, and Carter Associates was authorized to act as the District Agent during the renewal process on a motion made by Mr. Dooley, seconded by Mr. Banack. The motion passed unanimously.

Attorney
There was no Attorney Report at this time.

Secretary
There was no Secretary Report at this time.

Chairman
There was no Chairman Report at this time.

OLD BUSINESS

There were no Old Business items to come before the Board.

NEW BUSINESS

1. Discussion Regarding Additional Repairs to Pump Station C
Mr. Dooley advised the Board of further work needed to repair Pump Station C and asked if R & S Metalworks had scheduled the repairs. Mr. Sakuma was asked to follow-up and make sure the repairs were scheduled. In addition, Mr. Spencer was asked to bring forward a preventive maintenance schedule for Board consideration at a future meeting.

AUDITOR SELECTION COMMITTEE

The Board reviewed and received information about the respondent to the Financial Audit RFP. It was determined the respondent was qualified and the costs were acceptable. Grau & Associates was hired to perform the September 30, 2022, September 30, 2023. and September 30, 2024, annual government audits and also selected, subject to fee adjustments for inflation, to perform the fiscal year end audits for the FYE 9/30/2025 and 9/30/2026 on a motion made by Mr. Dooley, seconded by Mr. Banack. The motion passed unanimously.

ADMINISTRATIVE MATTERS

1.		Financial Report: Mr. Sakuma briefly went over the Financial Report included in the Board package, and advised the District it was in a sound financial position.

BOARD MEMBER COMMENTS

There were no further comments from the Board.

ADJOURNMENT

There being no further business to come before the Board, the meeting was adjourned at 11:00 a.m. by Chairman Amestoy. There were no objections.

Secretary	Chairman

Delta Farms Water Control District

Financial Report For January 2023

DELTA FARMS WATER CONTROL DISTRICT MONTHLY FINANCIAL REPORT
JANUARY 2023

REVENUES	Annual Budget
10/1/22 9/30/23	
Actual Jan 23	Year To Date Actual
10/1/22 1/31/23	
O M ASSESSMENTS	1 8,150	37	151,0 5	
OTHER REVENUES	0	0	0	
INTEREST INCOME	0	5, 15	11,1 1	
				
TOTAL REVENUES	$	198,150	$	5,452	$	162,236	
				
EXPENDITURES				
MAINTENANCE EXPENDITURES				
AQUATIC WEED CONTROL	20,000	11, 1	15, 51	
CANAL MAINTENANCE	5,000	0	1,000	
FUEL	50,000	0	12,213	
REPAIRS	20,000	0	 1,0 3	
R W MAINTENANCE	20,000	0	0	
SUPPLIES	1,000	0	0	
WATER QUALITY TESTING	1,250	0	0	
TOTAL MAINTENANCE EXPENDITURES	$	117,250	$	11,961	$	70,207	
				
ADMINISTRATIVE EXPENDITURES				
ADMINISTRATIVE	12,000	0	0	
ENGINEERING	 ,000	0	 , 70	
INSURANCE	12,000	0	12,85 	
LEGAL AND ACCTG 	 , 00	0	210	
LEGAL ADVERTISING	0	0	7 8	
MANAGEMENT	22,000	2,000	8,000	
MISCELLANEOUS	2,000	20	7 0	
DUES SU%SCRIPTIONS	0	0	175	
OFFICE	250	173	338	
RESERVES	15,500	0	0	
%AN. SERVICE CHARGES	0	0	30	
LOSS ON FMIT FUNDS	0	0	2,2 2	
TOTAL ADMINISTRATIVE EXPENDITURES	$	76,350	$	2,193	$	35,099	
				
TOTAL EXPENDITURES	$	193,600	$	14,154	$	105,306	
				
REVENUES LESS EXPENDITURES	$	4,550	$	 8,702 	$	56,930	
				
DE%T PAYMENTS	0	0	0	
				
BALANCE	$	4,550	$	 8,702 	$	56,930	
				
ADMINISTRATIVE COSTS TA; COLLECTOR 	 750 	0	 1,500 	
COLLECTION FEE PROPERTY APPRAISER 	 1,800 	0	 1,800 	
DISCOUNTS FOR EARLY PAYMENTS	 2,000 	0	 5,178 	
				
EXCESS/ SHORTFALL 	$	 	$	 8,702 	$	48,452	
				
CARRYOVER FROM PRIOR YEAR	0	0	0	
				
NET EXCESS/ SHORTFALL 	$	 	$	 8,702 	$	48,452	

Bank Balance As Of 1/31/23	$	949,505.22	
Accounts Payable As Of 1/31/23	$	20,376.70	
Accounts Receivable/Other Assets As Of 1/31/23	$	 	
Available Funds As Of 1/31/23	$	929,128.52	

DELTA FARMS WATER CONTROL DISTRICT
Expenditures
October 2022 through January 2023

	Date		Invoice 		Vendor	Memo		Amount	
EXPENDITURES ADMINISTRATIVE EXPENSES
BANK SERVICE CHARGES									
	10/31/2022					SerYice CKarge		10 00	
	11/30/2022					SerYice CKarge		10 00	
	12/31/2022					SerYice CKarge		10 00	
Total BANK SERVICE CHARGES								30 00	
dues, subscriptions									
	10/03/2022		85 20		Florida DepartPent of EconoPic Opportunit\	Special district fee 2022/2023		175 00	
Total dues, subscriptions								175 00	
ENGINEERING									
	10/31/2022		88.40-3.40		CARTER ASSOCIATES, INC 	engineering tKru 10/31/2022		3,375 00	
	11/30/2022		88.40-3.41		CARTER ASSOCIATES, INC 	engineering tKru 11/30/2022		1,050 00	
	12/31/2022		88.40-3.42		CARTER ASSOCIATES, INC 	engineering tKru 12/31/2022		5,2.45 00	
Total ENGINEERING								 ,670 00	
INSURANCE									
	10/01/2022		171 7		Egis Insurance & RisN AdYisors	polic\ 1001122 .47 10/1/22 10/1/23		12,856 00	
Total INSURANCE								12,856 00	
LEGAL & ACCOUNTING									
	12/31/2022		217028		Collins Brown BarNett CKartered	legal Patters tKru 12/31/2022		210 00	
Total LEGAL & ACCOUNTING								210 00	
Legal Advertisement									
	11/2 /2022		000512622.4		Treasure Coast Newspapers	Notice of Annual LO Mtg & Reg Board Mtg		31.4 6.4	
	11/30/2022		0005126227		Treasure Coast Newspapers	Notice of Reg Board Mtg		121 .41	
	11/30/2022		0005126227		Treasure Coast Newspapers	RFP for Annual Audit SerYices		138 51	
	12/31/2022		000520 688		Treasure Coast Newspapers	FY 22/23 Mtg ScKedule		1 3 23	
Total Legal AdYertisePent								767 7 	
MANAGEMENT FEES									
	10/31/2022		2022 16 7		Special District SerYices	PanagePent fee October 2022		2,000 00	
	11/30/2022		2022 1801		Special District SerYices	PanagePent fee NoYePber 2022		2,000 00	
	12/31/2022		2022 2011		Special District SerYices	PanagePent fee DecePber 2022		2,000 00	
	01/31/2023		2023 00 8		Special District SerYices	PanagePent fee -anuar\ 2023		2,000 00	
Total MANAGEMENT FEES								8,000 00	
MISCELLANEOUS									
	10/01/2022		318		FLORIDA ASSOCIATION OF SPECIAL DISTRICTS	PePbersKip 10/22  /23		750 00	
	11/30/2022		2022 1801		Special District SerYices	TraYel October 2022		20 00	
	01/31/2023		2023 00 8		Special District SerYices	TraYel DecePber 2022		20 00	
Total MISCELLANEOUS								7 0 00	
OFFICE									
	10/31/2022		2022 16 7		Special District SerYices	copier cKarges SeptePber 2022		13 80	
	10/31/2022		2022 16 7		Special District SerYices	Postage SeptePber 2022		23 01	

DELTA FARMS WATER CONTROL DISTRICT
Expenditures
October 2022 through January 2023

	Date		Invoice 		Vendor		Memo		Amount	
	11/30/2022		2022 1801		Special District SerYices		copier cKarges October 2022		2 10	
	11/30/2022		2022 1801		Special District SerYices		FedE[ October 2022		57 05	
	11/30/2022		2022 1801		Special District SerYices		Peeting booNs October 2022		28 00	
	12/31/2022		2022 2011		Special District SerYices		copier cKarges NoYePber 2022		1.4 55	
	01/31/2023		2023 00 8		Special District SerYices		copier cKarges DecePber 2022		8 70	
	01/31/2023		2023 00 8		Special District SerYices		postage DecePber 2022		35 21	
	01/31/2023		2023 00 8		Special District SerYices		Peeting booNs DecePber 2022		.48 00	
Total OFFICE									338 .42	
Total ADMINISTRATIVE EXPENSES									32,837 21	
Loss on FMIT funds										
	10/31/2022		10 2022				loss of FMIT funds		2,2.46 25	
	12/31/2022		12 2022				loss of FMIT funds		15 6	
Total Loss on FMIT funds									2,262 21	
OPERATING EXPENSES										
AQUATIC WEED CONTROL										
	10/1 /2022		75.431		Future Hori]ons Inc		treated 1 acres of ePergent & floating aTuatics		3,  0 00	
	01/26/2023		7672 		Future Hori]ons Inc		treated 1 acres of ePergent & floating aTuatics		.4,011 00	
	01/31/2023		76871		Future Hori]ons Inc		treated 53 acres of floating aTuatics		7, 50 00	
Total AQUATIC WEED CONTROL									15, 51 00	
CANAL MAINTENANCE										
	12/07/2022		7 3328		St -oKns RiYer Water ManagePent District		application 2262 8		1,000 00	
Total CANAL MAINTENANCE									1,000 00	
FUEL										
	11/08/2022		1867.456		PalPdale Oil CoPpan\, Inc 		fuel		3,757 5	
	11/0 /2022		1865.402		PalPdale Oil CoPpan\, Inc 		fuel		8,.45.4 81	
Total FUEL									12,212 76	
REPAIRS										
	10/11/2022		0063813		Sports Welding		Station C paPple replaced clutcK		760 00	
	10/13/2022		272.475		BLUE GOOSE GROWERS		install, Paintain, operate portable puPp station C		1.4, 32 0	
	11/18/2022		0063823		Sports Welding		Station A paPple replaced fuel selinoid		760 00	
	11/21/2022		 52 		R&S METALWORKS		repair puPp rePoYe, repair, and re install		2.4,5 0 00	
Total REPAIRS									.41,0.42 0	
Total OPERATING EXPENSES									70,206 66	
TOTAL EXPENDITURES									105,306.08	

DELTA FARMS WATER CONTROL DISTRICT TAX COLLECTIONS
2022 2023

#	

ID#	

PAYMENT FROM	

DATE	

FOR	

Tax Collect Receipts	

Interest Received	

Commissions Paid	

Discount	

Net From Tax Collector	

O&M Assessment Income (Before Discounts & Fees)	

Debt Assessment Income (Before Discounts & Fees)	

O&M Assessment Income (After Discounts & Fees)	

Debt Assessment Income (After Discounts & Fees)	
				GROSS 					$195,150	$195,150	$0	$195,150	$0	
				NET 					$183,441	$183,441	$0	$183,441	$0	
1	1	Indian River County Tax Collector	11/0.4/22	NAV Taxes	$  10,058 00		$	(1 3 11)	$	(.402 32)	$	 ,.462 57	$  10,058 00		$	 ,.462 57		
2		
Indian River County Prop Appraiser	11/07/22	Fees			$	(1,800 00)		$	(1,800 00)			$	(1,800 00)		
3	2	
Indian River County Tax Collector	12/16/22	NAV Taxes	$ 5.4,61.4 00		$	(1,0.48 5 )	$  (2,18.4 56)	$  51,380 85	$ 5.4,61.4 00		$  51,380 85		
.4	3	
Indian River County Tax Collector	12/22/22	NAV Taxes	$  86,386 00		$	(258 30)	$  (2,5 1 58)	$  83,536 12	$  86,386 00		$  83,536 12		
5	Int - 1	
Indian River County Tax Collector	01/27/23	Interest		$	36 .4			$	36 .4	$	36 .4		$	36 .4		
6									$	-					
7									$	-					
8									$	-					
 									$	-					
10									$	-					
11									$	-					
12									$	-					
13									$	-					
1.4									$	-					
15									$	-					
16								$	-	$	-					
					$ 151,058 00	$	36 .4	$	(3,300 00)	$  (5,178 .46)	$ 1.42,616 .48	$ 151,0 .4 .4	$	-	$ 1.42,616 .48	$	-	

Note: $1 5,150 is 2022/2023 Budgeted assessments before discounts and fees 
$183,.4.41 is 2022/2023 Budgeted assessments after discounts and fees 

$ 151,058 00
$	36 .4

$ 1.42,616 .48

$ (151,0 .4 .4)	$ (1.42,616 .48)
$	-	$	-
$	- 	$	- 
$	-	$	0 00

R&S Metalworks & Co.

Delta Farms Water Control District	2/8/23 To: Mr. Bryan Long
Re: Pump Repair- Remove, Repair and Reinstall (1) Couch 30” x 15,000 GPM Gear Drive Pump

Location- The Premium Farm C pump station east pump.

Our scope of work and supply is as follows:

Pull pump, provided condition assessment (immediate repairs required) transported to shop for further evaluation.

(2) Field mechanics 6 Hrs. each @ $110.00 per/Hr. each	 $1,320.00 23 Ton crane truck 4 Hrs. @ $100.00 per/Hr.	$400.00

Total $1,720.00

Pump Repair-

Disassemble pump and evaluate necessary repairs.
De’ran right angle gear drive- Inspect and reuse. Drain lubricant, remove pinion housing, inspect gears and bearings. There was no visible damage found, and the oil had no large metal particle. We are recommending replacing the pinion gasket and replacing the fluid with new.
Shaft- Build up lower bowl bushing and seal area, machine and straighten to tolerance.
Shaft Tube- Clean, air test and reuse.
Bushings- Replace lower bowl bushing.
Seals- Replace all seals.
Propeller- Re-blade, machine, and balance. Note: The existing blades are worn thin.
Propeller Shroud Liner- Replace propeller shroud and flange.
Intake Bell- good conditions reuse intake bell assembly.

5690 Carlton Rd
Port St. Lucie, FL 34987

PHONE	(772) 466-3303
FAX	(772) 466-3333
EMAIL	SCOTT@RSMETALWORKS.COM

Casing- Grind and weld cracks and wear in bowl area.
Re-assembly- Reassemble pump complete re-installing all the new and refurbished components in place and operational. Fill pump with lubricants.
Hardware and Gaskets- Replace all hardware and gaskets.
Coatings- brush blast this existing epoxy coating and recoat the interior and exterior.

Repair Total $19,174.00

Installation-

Transport pump to West Vero reinstall and test run-

(2) Field mechanics 6 Hrs. each @ $110.00 per/Hr. each $1,320.00 23 Ton crane truck 5Hrs. @ $100.00 per/Hr.	$400.00

Total $ 1,720.00

Items 1,2 &3 Total $22,614.00

Delivery 6-8 Weeks

We appreciate the opportunity, please feel free to contact me with any questions. Respectfully submitted,
Scott M. Snowden

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.