Heritage Park
Community Development District

March 15, 2018

Heritage Park Community Development District
475 West Town Place, Suite 114, St. Augustine FL 32092 P: (904) 940-5850 • F: (904) 940-5899

March 8, 2018
Board of Supervisors Heritage Park
Community Development District
Dear Board Members:
The Heritage Park Community Development District Board of Supervisors Meeting is scheduled for Thursday, March 15, 2018 at 1:00 p.m. at the Heritage Park Amenity Center, 225 Hefferon Drive, St. Augustine, Florida 32084.
Following is the advance agenda for the meeting:
Roll Call
Public Comment
Approval ofthe Minutes ofthe January 18, 2018 Meeting
Acceptance of the Fiscal Year 2017 Audit Report

Discussion of Landscape RFP Process
Update Regarding Streetlights
Fiscal Year 2019 Guidance and Process
Staff Reports
Attorney
Engineer
Manager - Trustee's Fees
Operations Manager - Report

Audience Comments
Supervisors Requests
Financial Reports
Balance Sheet and Statement ofRevenues & Expenditures
Assessment Receipt Schedule
Approval of Check Register
Next Scheduled Meeting-May 17, 2018 at 1:00 p.m.
Adjournment

Enclosed for your review and approval is a copy ofthe minutes ofthe January 18, 2018 meeting.
The fourth order ofbusiness is acceptance of the Fiscal Year 2017 Audit Report, which is enclosed for your review.
Enclosed under the Manager's report is a letter from US Bank.

Enclosed under the Operations Manager's report is a memorandum.
A copy of the financial statements, assessments receipts and check register are enclosed for your review.
The balance of the agenda is routine in nature, and any additional support material will be presented and discussed at the meeting.

I look forward to seeing you at the meeting and in the meantime if you have any questions, please contact me.

'1/A-J
Jan1e Oliver District Manager

cc:	Rich Whetsel Louis Cowling Darrin Mossing Ryan Stilwell

Jenny Urcan Michael Eckert Carl Eldred

2

AGENDA

Heritage Park Community Development District
Agenda

Thursday March 15, 2018
1:00 p.m.

Heritage  Park Amenity Center
225 Hefferon Drive St. Augustine, Florida 32084
Call In# 1-800-264-8432 Code# 545792
District Website: www.heritageparkcdd.com

Roll Call
Public Comment
Approval of the Minutes of the January 18, 2018 Meeting
Acceptance of the Fiscal Year 2017 Audit Report
Discussion ofLandscape RFP Process
Update Regarding Streetlights
Fiscal Year 2019 Guidance and Process

StaffReports
Attorney
Engineer
Manager- Trustee's Fees Operations Manager - Report
Audience Comments
Supervisors Requests
XL	Financial Reports
Balance Sheet and Statement of Revenues & Expenditures
Assessment Receipt Schedule
Approval of Check Register
Next Scheduled Meeting- May 17, 2018 at l :00 p.m.

Adjournment

2

MINUTES

MINUTES OF MEETING

HERITAGE PARK COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Heritage Park Community Development District was held on Thursday, January 18, 2018 at 1:00 p.m. at the Heritage Park Amenities Center, 225 Hefferon Drive, St. Augustine, Florida 32084.

Present and constituting a quorum were:

Ken Kinnecom Mark Masley Joanne Wharton Rodney Philbrick Robert Curran
Also present were: Jim Oliver

Carl Eldred Jenny Urcan Brian Stephens

FIRST ORDER OF BUSINESS

Chairman

Vice Chairman Supervisor Supervisor Supervisor

District Manager
District Counsel (by phone) District Engineer (by Phone) Riverside Management

Roll Call

Mr. Oliver called the meeting to order at I :00 p.m.

SECOND ORDER OF BUSINESS
No members ofthe public were present.

THIRD ORDER OF BUSINESS

Public Comment

Approval of the Minutes of the November 16, 2017 Meeting

On MOTION by Mr. Kinnecom seconded by Mr. Masley with all in favor the Minutes of the November 16, 2017 meeting were approved.

FOURTH ORDER OF BUSINESS	Update Regarding Streetlights

Brian Stephens stated regarding the conduit to run the wiring for the new streetlights, I am having a problem finding electricians that are willing and able to do it.	I did find one

January 18, 2018	Heritage Park CDD

company that I am meeting next week, and hopefully the proposal from him will be provided the same day. He should be able to get it done the end of next week or the first of the following week, and then it will be ready for FPL.
Mr. Kinnecom suggested Smith Electric based in St. Augustine. Their prices have been quite good on matters that I know about. In addition, I have made you aware that the latest from FPL to change out 147 streetlights got delayed because many parts and labor got directed to Puerto Rico. It is now scheduled for the latter part ofFebruary.

FIFTH ORDER OF BUSINESS	Update Regarding Pond Access Maintenance
Easements

Mr. Oliver stated one of the easement we are having a particular problem with is Pond
900.
Mr. Stephens stated they have been able to gain access to Pond 900. They altered their
methods a little bit using something smaller to get into it, so they have been able to access it.
Ms. Wharton stated there was going to be some research done on this and has there been                          any progress.
Mr. Oliver responded yes, Ms. Urcan was going to take a look at the easements. Part of
the solution is they are using a smaller boat now to access the pond.
Mr. Kinnecom stated we can keep in mind that the house next to Dave Ryan on East Red House Branch Road, the guy is willing and there is an easement on that subject property. There is a tree and a bush. The tenant is willing to cut them down. He would be delighted. It is a small tree.
Ms. Wharton asked about a permanent solution.
Mr. Oliver responded there have been occasions with other Districts where we actually entered an agreement for a long-term easement. This doesn't sound like that type of solution at this point since we are dealing with a renter and not the property owner. We do need to not only identify these easements but maintain these easements and check on the easements every once in a while. This occurs in every community, and sometimes there is a disconnect between what the HOA may authorize or ·sometimes people make improvements that the HOA is not aware of. Staff will continue to monitor maintenance access easements to identify problems and correct ASAP.

2

January 18, 2018	Heritage Park CDD

Mr. Oliver asked if there was any other business before going to staff reports.
Ms. Wharton asked about the tree removal. I don't see where it was done on the walking trails. There is still a lot of debris. I !mow they did a lot of clearing and clean up of the paths, and they were great about that. As far as removing a lot of the debris and chipping it up, I still haven't seen that. I see that we have paid them a portion of funds, and I !mow that originally we were told it would be done shortly after Thanksgiving. Is there a new date or is there a mis­ communication in what I anticipate happening and what reality is? There is debris from the hurricane that is still in the woods on the border of the trails that I am concerned is a fire hazard.
Mr. Stephens responded I spoke with Yellowstone last week, and we are holding off because of the weight of that chipper and the rains we have been getting. We are trying to keep from doing any damage with that machine. We are hoping to get a week or two of dry weather where they can get in there and do their work. They are aware they still have to come back and do that. Once it is completed, Mr. Stephens will notify the Board, and Supervisor Wharton will inspect after project completion prior to payment approval by Operations Manager.

SIXTH ORDER OF BUSINESS	Staff Reports

Attorney
Mr. Eldred stated I don't have any report this month.
Engineer
Ms. Urcan stated she had nothing new to report.
Manager
Mr. Oliver stated we will start the FY19 budget process at the May meeting. There will                       be discussion at the March meeting about the timeline and what the expectations are so we can put together a proposed budget, bring it to the board in May, and then over the next 60 days
refine the budget and have a budget adoption hearing in July or August.
Operations Manager
Ms. Wharton stated I see the irrigation was put in for the new sod that was placed, but it looks like they didn't have quite enough fo do one section. Will that be done later?
Mr. Stephens responded that will be done in the spring time.

3

January 18, 2018	Heritage Park CDD

Ms. Wharton asked how is that sod holding up? It is the time of year where it has not really taken, but I just don't want it to die. It looks okay to me.
Mr. Stephens responded I think it will survive. We might lose a little bit ofit, but it won't be much.
Mr. Stephens gave his report. The irrigation project and landscape project at Pond 600 have been completed in substantial form. They still have to install a couple more pallets of sod in the spring when better material is available. One of the fountains at Pond 1400 has been repaired. The fountain in Pond 1500 has been replaced and is back up and running. We have also installed one additional No Fishing No Trespassing sign at 690 East Red Horse.

SEVENTH ORDER OF BUSINESS	Audience Comments
A resident arrived after the meeting started and stated she moved into the community in August, and she needs to know who she pays her CDD fees to.
Mr. Oliver responded it is on your property tax bill.

EIGHTH ORDER OF BUSINESS	Supervisors Requests
There being none, the next item followed.

NINTH ORDER OF BUSINESS	Financial Reports
Balance Sheet and Statement of Revenues & Expenditures
Mr. Oliver stated the unaudited financials in the agenda package are through December 31, 2017. Right now there is $132,000 in Capital Reserves. The only unusual variance I see is landscape contingency, and that is for some of the improvements we have done in the first quarter. We don't need to increase our Capital Reserves right now, but if we carry forward a variance to the end of the year, we can move some money from the Capital Reserve fund into the General Fund to balance the budget.
Assessment Receipts Schedule
Mr. Oliver stated through the end of December you are 39% collected. We have not received any January distributions from the tax collector. Typically that is the biggest distribution of the year because so many payments come in for December 31.

4

January 18, 2018	Heritage Park CDD
Approval of Check Register
Mr. Oliver stated included in your agenda package is a check register in the amount of
$43,486.26.

On MOTION by Mr. Kinnecom seconded by Mr. Philbrick with all in favor the Check Register was approved.

TENTH ORDER OF BUSINESS	Next Scheduled Meeting

Mr. Oliver stated the next scheduled meeting is March 15, 2018 at 1:00 p.m.

ELEVENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Masley seconded by Mr. Philbrick with all in favor the meeting was adjourned.

Secretary/Assistant Secretary	ChairmanNice Chairman

5

FOURTH ORDER OF BUSINESS

HERITAGE PARK COMMUNITY DEVELOPMENT DISTRICT
ST. JOHNS COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2017

HERITAGE PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA

TABLE  OF CONTENTS

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

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

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

Page 1-2

3-6

7
8

9

10

11

12
13-20

21
22

GOVERNMENT AUDITING STANDARDS	23-24

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

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

Grau & Associates
CERTIFIED  PUBLIC ACCOUNTANTS

2700 North Military Trail • Suite 350 Boca Raton, Florida 33431
(561) 994-9299 • (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

INDEPENDENT AUDITOR'S REPORT

To the Board of Supervisors
Heritage Park Community Development District St. Johns County, Florida
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities and each major fund of Heritage Park Community Development District, St. Johns County, Florida ("District") as of and for the fiscal year ended September 30, 2017, and the related notes to the financial statements, which collectively comprise the District's basic financial statements as listed in the table of contents.

Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting_ policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for
our audit opinions.
Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2017, and the respective changes in financial position for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated February 23, 201 8, on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control over financial reporting and compliance.
Report on Other Legal and Regulatory Requirements

We have also issued our report dated February 23, 201 8, on our consideration of the District's compliance with the requirements of Section 21 8.415, Florida Statutes, as required by Rule 10.556(10) of the Auditor General of the State of Florida. The purpose of that report is to provide an opinion based on our examination conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants.

February 23, 2018 

2

MANAGEMENT'S DISCUSSION AND ANALYSIS
Our discussion and analysis of Heritage Park Community Development District, St. Johns County, Florida ("District") provides a narrative overview of the District's financial activities for the fiscal year ended September 30, 2017. Please read it in conjunction with the District's Independent Auditor's Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.
FINANCIAL HIGHLIGHTS
The liabilities of the District exceeded its assets plus deferred outflows of resources at the close of the most recent fiscal year resulting in a net position deficit balance of ($742,323).
The change in the District's total net position in comparison with the prior fiscal year was ($77,502), a decrease. The key components of the District's net position and change in net position are reflected in the table in the government-wide financial analysis section.
At September 30, 2017, the District's governmental funds reported combined ending fund balances of $550,933, a decrease of ($4,174) in comparison with the prior fiscal year. The total fund balance is non-spendable for prepaid items, restricted for debt service, assigned to subsequent year's expenditures and renewal and replacement, and the remainder is unassigned fund balance which is available for spending at the District's discretion.
OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis are intended to serve as the introduction to the District's financial statements. The District's basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.
Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the District's finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District's assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a-useful indicator of whether the financial position of the District is improving or deteriorating.

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

The government-wide financial statements include all governmental activities that are principally supported by special assessment revenues. The District does not have any business-type activities. The governmental activities of the District include the general g0\78rnment (management) and maintenance functions.

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

3

OVERVI EW OF FINANCIAL STATEMENTS {Continued)

Governmental Funds

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

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

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

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

Notes to the Financial Statements

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

GOVERNMENT-WI DE FINANC IAL ANALYSIS

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

Key components of the District's net position are reflected in the fol lowing table:
NET POSITION SEPTEMBER 30,

2017	2016 

Current and other assets	$	560, 11 6   $	565,483

Capital assets, net ofdepreciation	3, 284, 430	3,523, 842
Total assets	3, 844, 546	4,089,325
Deferred Out11ows of Resources	40,728	43, 1 60
Current liabilities	98, 539	101 ,432

long-term liabil ities	4, 529, 058	4,695, 874
Total liabilities	4,627, 597	4, 797, 306
Net position
Net im,estment  in capital assets	(1 ,203,900)	(1 ,1 28, 872)
Restricted	242, 365	237,262

Unrestricted	219,212	226, 789
Total net position	$	(742,323}   $	(664,821)

4

 	 	

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

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

The District's net position decreased during the most recent fiscal year. The majority of the decrease represents the extent to which the cost of operations and depreciation expense exceeded ongoing program revenues.
Key elements of the change in net position are reflected in the following table:

Rewnues:

CHANGES IN NET POSmON
FOR THE FISCAL YEAR ENDED SEP1EMBER 30,
201 7	2016 

Program re1.enues
Charges for sen.ices	$	649,738   $	650,458
Operating grants and contributions	631	893
Capital grants and contributions	54	47
General re\enues

lm.estment earnings	196	224
Total re1ienues	650,61 9	651 ,622
Expenses:
General go1iemment	128,91 3	119,559

Maintenance and operations	376,758	367,488
Interest	222,450	226, 374

Total expenses	728,121	71 3,421
Change in net position	Q:7, 502l	{61 ,799}
Net position - beginning	(664,821 }	(603,022}
Net position - ending	$	(742, 323}   $	(664,821} 

As -noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30 , 201 7 was $728, 121. The majority of the costs of the District's activities were paid  by  prog ram  revenues.   Program  revenues ,  comprised primarily of assessments,  decreased slightly during the fiscal  year.  Program  revenues were comprised  primarily  of assessments for both the current and prior fiscal years.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation .of the fund financial statements. The legal level of budgetar:y -eontrah the level at which exper:iditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal yearended September 30, 201 7. 

5

CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets
At September 30, 2017, the District had $5,896,043 invested in capital assets for its governmental activities. In the government-wide financial statements, depreciation of $2,611,613 has been taken, which resulted in a net book value of $3,284,430. More detailed information about the District's capital assets is presented in the notes of the financial statements.
Capital Debt

At September 30, 2017, the District had $4,580,000 in Bonds outstanding. More detailed information about the District's capital debt is presented in the notes of the financial statements.
ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS
The District does not anticipate any major projects or significant changes to its infrastructure maintenance program for the subsequent fiscal year. In addition, it is anticipated that the general operations of the District will remain fairly constant.
CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT

This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District's finances and to demonstrate the District's accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Heritage Park Community Development District's Finance Department at 135 West Central Boulevard, Suite 320, Orlando, Florida, 32801.

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HERITAGE PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COU NTY, F LORIDA

STATEMENT OF NET POSITION SEPTEMBER 30, 2017 

ASSETS
Cash           I nvestments

Assessments receivable Prepaid items Restricted assets:
Investments Capital assets:

Depreciable, net Total assets

DEFERRED OUTFLOWS OF RESOURCES
Deferred charge on refunding (debit) Total deferred outflo\NS of resources
LIABILITI ES
Accounts payable Accrued interest payable Non-current 6abilities:
Due within one year
Due in more than one year Total liabilities

NET POSl1lON
Net i nvestment in capital assets Restricted for debt service Unrestricted
Total net position

Governmental Activities

$	1 88, 990
30,221

5, 800
6, 877

328,228
3,284,430

3, 844, 546

40,728
40,728

9, 1 83
89,356
1 70, 000

4, 359, 058
4,627,597

(1,203, 900)
242, 365
21 9,212 

$	(742, 323)

See notes to the financial statements

7

HERITAG E PARK COMMU NITY DEVELOPMENT DISTRICT ST. JOHNS COU NTY, FLORIDA STATEMENT OF ACTIVITIES

FOR TH E FISCAL YEAR ENDED SEPTEMBER 30, 201 7

Functions/Programs Primary government
Governmental activities: General government Maintenance and operations I nterest on long-term debt
Total governmental activities

Expenses

Charges for Services

Program Revenues Operatir1g Grants and Contributions

Capital Grants and Contributions

Net (Expense) Rbvenue and Changes in Net Position

Governmental Activities

$

128,91 3
376, 758
222,450
728, 121 

$

128,91 3
1 29,51 9
391 , 306
649,738

$

$

631
631

54
54

$

(247, 185)
169,487
(77, 698)

General     revenues: I nvestment earnings
Total general revenues Change in net Position Net position - beginning Net position - ending

See notes to the financial statements

1 96

$

(77, 502)
(664, 821) 
'742,323)

1 96

8

 	

 	 	

HERITAGE PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
BA LANCE SHEET GOVERN MENTAL FUNDS

$	56, 1 24	$

$	1 32,866	$	1 88, 990

6, 877	6, 877
$	95, 529	$	331 , 721	$	1 32, 866	$	560,116 

SEPTEMBER 30, 201 7

ASSETS

I nvestments	30,221	328,228	358,449	
Assessments receivable	2, 307	3,493	5, 800	

Cash

General

Major Funds Debt Service

Capital Projects

Total Governmental Funds

Prepaid items Total assets

LIABILl11 ES AND FUND BALANC ES
Liabilities:
Accounts payable Total liabilities

Fund balances: Nonspendable:
Prepaid items Restricted for:
Debt service Assigned to:
Subsequent year's expenditures

$

9, 1 83
9, 1 83

$

$

$

9, 1 83
9, 1 83

6,877

331 ,721

6, 877

331 ,721 

 	
Renewal and replacement			1 32, 866	1 32, 866	
Unassigned	63, 142			63, 142	
Total fund balances	86, 346	331 ,721	1 32, 866	550, 933	

16, 327

16, 327

Total liabili ties and fund balances

$	95, 529

$	331 ,721

$	1 32, 866

$	560, 116

See notes to the-financial statements

9

HERITAGE PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2017

Fund balance - governmental funds
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the government as a whole.
Cost of capital assets Accumulated depreciation
Deferred charges on refunding of long-term debt are shown as deferred outflows/inflows of resources in the government-wide financial statements; however, this amount is expensed in the governmental fund financial statements.
Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Accrued interest payable 	 Bonds payable
Net position of governmental activities

See notes to the financial statements

5,896,043
(2,611,613)

(89,356)
{4,529,058)

$	550,933

3,284,430

40,728

(4,618,414)
$	(742,323)

10 

HERITAG E PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SE PTEMBER 30, 2017

Ma�r Funds
Debt	Capital

$	$	$

General	Service	Projects

258,432	391 , 306

$

REVENUES		
Assessments				649,738	
Interest earnings	1 96	631	54	881	
Total revenues	258, 628	391 ,937	54	650, 61 9	

Tota l Governmental Funds

EXPENDITURES

Current:
  	 	
General government	128,91 3		1 28, 91 3	
Maintenance and operations	1 37, 346		1 37, 346	
Debt service:				
Principal		170,000	1 70, 000	
I nterest		21 8, 534	21 8, 534	
Total expenditures	266,259	388, 534	654, 793	

Excess (deficiency) of revenues over (under) expenditures	
(7,631 )	
3,403	
54	(4,1 74)	
Fund balances - beginning

Fund balances - ending	93, 977
$	86, 346	328,318 

$	331 , 721	1 32,812 

$	1 32,866	555, 1 07

$	550, 933	

 	

See notes to the financial statements

11 

HERITAGE PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2017

Net change in fund balances - total governmental funds
Amounts reported for governmental activities in the statement of activities are different because:
Repayment of long-term liabilities are reported as expenditures in the governmental fund financial statements, but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.
Depreciation on capital assets is not recognized in the governmental fund financial statements, however, these amounts are recognized as expenses in the government-wide statement of activities.
Amortization of the deferred charge on refunding and original issuance discounts is not recognized in the governmental fund financial statements, but is reported as an expense in the statement of activities.
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the

$	(4,174)

170,000

(239,412)

(5,616)

governmental fund financial statements.	1,700

Change in net position of governmental activities

aaaa$ --(77===,50-=2)

See notes-to the financial statements

12 

HERITAGE PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
NOTES  TO FINANCIAL STATEMENTS

NOTE 1 - NATURE OF ORGANIZATION AND REPORTING ENTITY

Heritage Park Community Development District (the "District") was established by St Johns County Ordinance 2004-1 effective on January 12, 2004 pursuant to the Uniform Community Development District Act of 1 980, otherwise known as Chapter 1 90, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.
The District was established for the purpose of financing and managing the acquisition, construction, maintenance and operations ofthe infrastructure within the District.
The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected on an at large basis by registered voters residing within the District. The Board exercises all powers granted to the District pursuant to Chapter 1 90, Florida Statutes.
The Board has the responsibility for:
Allocating and levying assessments.
Approving budgets.
Exercising control over facilities and properties. Controlling the use offunds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

The financial statements were prepared in accordance with Governmental Accounting Standards Board ("GASB") Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.

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

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

13

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be
recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

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

Assessments are non-ad valorem assessments on benefited property withinthe District. Operating and maintenance assessments are based upon the adopted budget and levied annually at a public hearing of the District. Debt service assessments are levied when Bonds are issued and certified for collection on an annual basis. The District may collect assessments directly or utilize the uniform method of collection under Florida Statutes. Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by the County Tax Collector on  November  1  and  due  on  or  before  March  31  of  each year. Property owners may prepay a portion or all of the debt service assessments on their property subject to various provisions in the Bond documents.

Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

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

Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest on long-term debt.
Capital Proiects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure and for renewal and replacement within the District.

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

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

14

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Assets, Liabilities and Net Position or Equity
Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual
restrictions.

Deposits and Investments
The District's cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).
The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:
The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida lnterlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.
Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due.
The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.
Prepaid Items

Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.
Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially ex1end assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.
Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:

Assets Infrastructure - stormwater structures
Infrastructure - irrigation, signs, fountains and other

Years 25
10 - 25

In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.

15

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.
Refundinqs of Debt
For current refundings and advance refundings resulting in the defeasance of debt, the difference between the reacquisition price and the net carrying amount of the old debt is reported as a deferred outlaw of resources and recognized ratably as a component of interest expense over the remaining life of the old debt or the life of the new debt, whichever is shorter. In connection with the refunding, $2,432 was recognized as a component of interest expense in the current fiscal year.

Long-Term Obligations

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

In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.
Deferred Outlaws/Inflows of Resources
Deferred outflows of resources represent a consumption of net position that applies to future reporting period(s). For example, the District would record deferred outlaws of resources on the statement of net position related to debit amounts resulting from current and advance refundings resulting in the defeasance of debt (i.e. when there are differences between the reacquisition price and the net carrying amount of the old debt).
Deferred inflows of resources represent an acquisition of net position that applies to future reporting period(s). For example, when an asset is recorded in the governmental fund financial statements, but the revenue is unavailable, the District reports a deferred inflow of resources on the balance sheet until such times as the revenue becomes available.
Fund Equity/Net Position

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

16 

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Assets. Liabilities and Net Position or Equity (Continued)
Fund Equity/Net Position {Continued)
The District can establish limitations on the use of fund balance as follows:
Committed fund balance - Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.
Assigned fund balance - Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover difference in estimated revenue and appropriations in the subsequent year's appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.
The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.
Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized  as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District's Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.
Other Disclosures
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

NOTE 3 - BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. The District follows these procedures in establishing the budgetary data reflected in the financial statements.
Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriations for annually budgeted funds lapse at the end of the year.

17

NOTE 4 - DEPOSITS AND INVESTMENTS

T�he �Dis�trict' s cash balances were entirely covered by federal depository insurance or by a collateral  pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a fail ure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting l osses.

Investments
The District's investments were held as follows at September 30, 201 7:

US Bank Mmkt 5 - Ct

Amortized Cost

Credit Risk

Maturities

$	358,449

NIA

NIA

Credit risk - For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization . Investment ratings by investment type are included in the preceding summary of investments.
Concentration risk - The District places no limit on the amount the District may invest in any one issuer.
Interest rate risk - The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.

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

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

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

Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs .
Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. Accordingly, the Dismct's investments have been reported at amortized cost above.

18 

NOTE 5 - CAPITAL ASSETS

Go\e!Tlmen!al actil.itie:,
Capital assets, being depreciated	Balance	Additions	Reductions	Balance	
Stormwater system	$	3, 806, 228	$	$	$	3,806, 228	
Irrigation, signs, fountains and other	2, 089,81 5	2, 089, 81 5	
Tot al capital assets, being depreciated	5,8(16,043	5, 896,043	
Less accumulated depreciation for: Stormwater system	
1, 520, 094	
152, 249	1, 672, 343	
Irrigation, signs, buntains and other	852, 107	87, 163	939, 270	
Total accumulated depreciation	2,372,201	239,412	2,61 1, 61 3	
Total capital assets being depreciated	3, 523,842	�39, 41 2)	3,284,430	
Go.emmental acmities capital assets, net	$	3, 523, 842	$	(239,41 2) $	$	3, 284,430	

Capital asset activity for the fiscal year ended September 30, 201 7 was as follows:

Depreciation was charged to the maintenance and operations function.
NOTE 6 - LONG TERM LIABILITIES

On  December  1 ,  20 13 ,  the  District  issued  $5,095,000  of  Special  Assessment  Refunding  Bond  Series 201 3 consisting of multiple term Bonds with maturity dates ranging from May 1, 201 5 - May 1, 2035 and interest rates rang ing from 1. 5% - 5. 1 25%. The Bonds were issued to refund the District's outstanding Special Assessment Bonds, Series 2004A (the BRefunded Bonds") and pay certain costs associated with the issuance of the Bonds. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1 , 201 5 through May 1, 2035.
The Serles 201 3 Bonds are subject to redemption at the option of the District prior to maturity. The Series 201 3 Bonds are subject to extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service a nd to meet the reserve requirem ents. The 6istrictwas in compliance with the requirements at September 30, 2017.
Changes in long-term liability activity for the fiscal year ended September 30, 201 7 were as follows:

Governmental actiw.ies Bonds payable:
Series 2013 

Less: Original issuance discount Total

Beginning	Ending	Due Within
Balance	Additions	Reductions	Balance	One Year

$
$

4, 750, 000

$

54, 126
4,

695, 874

$

$
$

170, 000	4,580, 000

$

3, 184	50 942
1	4,

66, 816 

$

529, 058

$
$

1 70, 000

170,000

19 

NOTE 6 - LONG TERM LIABILITIES (Continued)

Year ending

Go1.ernmental Actiliities

Interest

At September 30, 201 7, the scheduled debt service requirements on the long-term debt were as. follows:

September 30:
201 8	$   Princi(2!!1
170,000	$	214,610 	$	Total
384, 610 	
201 9	180,000	209, 723	389, 723	
2020	1 85,000	203,873	388,873	
2021	1 90,000	1 97, 398	387, 398	
2022	200, 000	1 90, 035	390, 035	
2023-2027	1,1 35,000	81 2,445	1, 947, 445	
2028-2032	1,455, 000	501 , 681	1, 956, 681	
2033-2035	1, 065,000
$	4, 580,000	$	111 ,213 
2,440 , 978	$	1 , 1 76,213 
·7 ,020, 978	

NOTE 7 - MANAGEMENT COMPANY
The District has contracted with a management company to perfonn services which include financial and accounting advisory services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, fi nancial reporting, computer and other administrative costs.

NOTE 8 - RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years.

20

HERITAGE PARK COMMU NITY DEVELOPME NT DISTRICT ST. JOHNS COUNTY, FLORIDA

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET ANO ACTUAL - GENERAL FUND FOR TH E FISCAL YEAR ENDED SEPTEMBER 30, 201 7

REVENUES
Assessments

Budgeted Amounts Original & Final

$	255,225

Actual Amounts

$	258,432

Variance with Final Budget - Positive (Negative)

$	3,207

I nterest earnings	25	1 96	171 	
Total revenues	255, 250	258,628	3,378	

EXPENDITURES
Current:

$

24,685

(7,631 )	$

(24,685)

(7,631 )

 	
General government	11 5,230	1 28,91 3	(13,683)	
Maintenance and operations	164, 705	1 37,346	27,359	
Total expenditures	279, 935	266,259	13,676	
Excess (deficiency) of revenues over ( under) expenditures	
. (24,685)	
(7,63 1) 	
17, 054	
OTHER FI NANCI NG SOURCES
Carry forward	
24,685		
(24,685)	

Total other financing sources

_Net change in fund balances Fund balance - beginning
Fund balance - ending

93, 977

$

86, 346

See notes to required supplementary information

21 

HERITAGE PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District's budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).
The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2017.

22

Grau & Associates
CERTJFIED  PUBLIC ACCOUNTANTS

2700 North Military Trail • Suite 350 Boca Raton, Florida 33431
(561) 994-9299 • (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Supervisors
Heritage Park Community Development District St. Johns County, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Heritage Park Community Development District, St. Johns County, Florida ("District") as of and for the fiscal year ended September 30, 2017, and the related notes to the financial statements, which collectively comprise the District's basic financial statements, and have issued our opinion thereon dated February 23, 2018.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly, we do not express an opinion on the effectiveness of the District's internal control.

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

✓

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The

-results of our tests disclosed no instances of noncompliance or other matters .tbat are required to be reported under Government Auditing Standards.

23

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

February 23, 2018 

24

Grau & Associates
CERTIFIED PllllL!C ACCOUNTANTS

2700 North Military Trail • Suite 350 Boca Raton, Florida 33431
(561) 994-9299 • (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
To the Board of Supervisors
Heritage Park Community Development District St. Johns County, Florida

We have examined Heritage Park Community Development District. St. Johns County, Florida's ("District") compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2017. Management is responsible for District's compliance with those requirements. Our responsibility is to express an opinion on District's compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District's compliance with specified requirements.
                                / In our opinion, the District complied, in all material respects, with the aforementioned requirements for the
I/ fiscal year ended September 30, 2017.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Heritage Park Community Development District, St. Johns County, Florida and is not intended to be and should not be used by anyone other than these specified parties.
_%;,4M }-aftd.H-.,.J;.
                                    February 23, 2018

25

Grau & Associates
CERTIFIED  PUBLIC ACCOUNTANTS

2700 North Military Trail • Suite 350 Boca Raton, Florida 33431
(561) 994-9299 • (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
Heritage Park Community Development District St. Johns County, Florida
Report on the Financial Statements
We have audited the accompanying basic financial statements of Heritage Park Community Development District, St. Johns County, Florida ("District") as of and for the fiscal year ended September 30, 2017, and have issued our report thereon dated February 23, 2018.
Auditor's Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.
Other Reports and Schedule

We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and Compliance and Other Matters based on an audit of the financial statements performed in accordance with Government Auditing Standards; and Independent Accountant's Report on an examination conducted in accordance with A/CPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated February 23, 2018, should be considered in conjunction with this management
letter.
Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the StatB of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:
Current year findings and recommendations.
Status of prior year findings and recommendations.
Ill. Compliance with the Provisions of the Auditor General of the State of Florida.
Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Heritage Park Community Development District, St. Johns County, Fiorida and is not-int<>nded to be and should not be used by anyone other than these specified parties

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

February 23, 2018

26

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
VNone
PRIOR YEAR FINDINGS AND RECOMMENDATIONS
None

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

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

A statement as to whether or not corrective actions have been  taken to  address findings  and recommendations made in the preceding annual financial audit report.
There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2016.
Any recommendations to improve the local governmental entity's financial management.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported forthe fiscal year ended September 30, 2017.

Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have  an  effect on the financial statements that is less than material but which warrants the attention of those charged with governance."
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2017.
The name or official title and legal authority of the District are disclosed in the notes to the financial statements.

The financial report filed with the Florida Department of Financial Services pursuant to Section 218.32(1 )(a), Florida Statutes agrees with the September 30, 201 7 financial audit report.
    The District has not met one or more of the financial emergency conditions described in Section 21 8.503(1), Florida Statutes.
7. We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2017. It is management's responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review offinancial information provided by same.

27

EIGHTH ORDER OF BUSINESS

C.

February 1 2, 2018 

•I1   ,n,••	1	1		1   1   11II,,,		II'I•I		11

I11 ,11   1	11' 111111111	,,11,	11,1111hti 1	1
6 • 2128 • ......_.......AUTO""MIXED MDC 553

AHTETRNITDAIGSETRPIACRTKMCAONDAGER

n FEB 15 2018 u

Eceaven0

EP-MsN. 6th-1.20S1reetD

lJV: ... . --

G20lo0bal Corporate TitlstSelvicas Mlnneapolls, MN 55402

C/O GOVERNMENTAL MANAGEMENT SERVICES S1 4A1IN2TSCNLAORUCDOFOLS3S4E7E71R-7D2 10 

RE: HERITAGE PARK CDD REF SER 201 3 INT

U.S. Bank is one of the largest providers of corporate trust services in the nation. Our high level of expertise and unprecedented commitment to client service enables us to efficiently deliver quality products to meet all of your corporate trust needs. Global Corporate Trust Services is extremely dedicated to remaining a long-term participant in the industry through effective utilization of our people, our technology and our remarkable service delivery.

We are able to offer world-class service to our clients, our clients' bondholders and financial intermediaries through our continued investment in a variety of technology enhancements, development of new prod ucts, and the employment of highly qualified corporate trust professionals. These investments provide us with the resources necessary to continue providing quality financial services to the marketplace.

We recently reviewed the fee structure for your account{s). So we may continue to provide corporate trust services that meet the high service levels our customers expect and deserve, we find it necessary to increase our fees. Effective October 1, 2018, you will note an increase on your next scheduled billing statement as follows:

__F.._e.!Tu

e	. Current Fee Amo.unt Administration		$3,750.00

New Fee Amount

you.

$4,1 25. 00

We believe this amount is a reasonable reflection of the increased costs we bear in providing service to
	 We trust you will agree that the service that you receive from l,J.S. Bank is commensurate with this new fee

structure.
We appreciate the opportunity to be of service to you and your business is important lo us. If you have any questions, please call me.

Sincerely,
STACEY JOHNSON
Relationship Manager, U.S. Bank Global Corporate Trust Services 225 E. Robinson Street, Su ite 250
Orlando, FL 32801

407.835.3805
stacey.johnson4@usbank.com

D.

Heritage Park Community Development District
475 West Town Place, Suite 1 14, St. Augustine, FL 32092

Memorandum

Date: To:

From:

Re:

March 15, 2018
Rich Whetsel Operations Director
Brian Stephens Operations  Manager
Heritage Park CDD

via email

Managers Memorandum
Thefollowing is a summary ofactivities related to thefield operations ofthe Heritage Park Community Development District.
Landscaping:

The tree debris that was created by the Hurricane Irma Clean-up has been chipped back into the natural area.
Retention Ponds:
Ponds levels are a little below normal level.

Future Horizons continues to keep the ponds in good condition.
The fountain timers are being checked and adjusted weekly.
One ( 1) fountain in pond 500 has been repaired.
GFI tripping was minimal over the last several months.
6. The lakes and outfall structures are being inspected and cleaned bi-weekly.
Other Projects:
We are working with FPL to install lighting at the speed humps on Heritage Park Drive.
The conduit for the speed hump Hghting is scheduled to be done the week of March 5, 2018.

Ifyou have any questions or comments, pleasefeelfree to contact Brian Stephens at (904)627-9271 or Rich Whetsel at (904) 759-8923.

ELEVENTH ORDER OF BUSINESS

A.

 	

'-'•

;;, 9

9

G·"'

,;;   : : : q

Heritage Park
Community Development District

Unaudited Financial Reporting Februa ry 28, 2018

 	 	 	

Assets
Cash 

Prepaid Expense I nvestments:
Operati ng Account

HERITAG E  PARK 

COMM UN ITY DEVELOPMENT DI STRI CT
COMBI NED BALANCE SH EET
February 28, 2018

Governmental Fund

Genera l	Debt Service	Capita l Reserve
$42, 600	_____..,.____	$120,832
$ 15	----------	----------
$176,413	----------	----------

Tota ls

(mem or2a0n1d8um only)
$163,432

$176,413

Series 2013
Reserve Revenue
Prepayment

----------
----------
----------

$194,622
$397,108
$2,265

----------
----------
---------...

$194,622
$397, 108
$2, 265

 	

Total Assets	$219,028	$593,995	$120,832	$933,855	
liabilities					
Accounts Paya ble	$5, 145			$5, 145	
Fund Equity. Other Credits					
Fund Balances: U nassigned	
213,883	----------	----------	
$213,883	
Restricted for Debt Service
Assigned for Capita l Reserve	----------	$593,995
----------	$593,995
$120,832	$120,832	
IITota l Lia bilities, Fund Equity	$219,028	$593,995	$120,832	$933, sss	

$ ----------

----------

II

 	 	 	 	 	 	

HERITAGE PARK
COMMUNITY DEVELOPMENT DISTRICT
GENERAL FUND

Statement of Revenues and Expenditures For Period Ending February 28, 2018

$50,284

$15,217

$4, 167	$0

TOTAL ADMIN ISTRATIVE

MAINTENANCE:	$126,694	$65,501	
Field        Operations La ndscape Maintenance	$10,000
$35,325	$4, 167
$14,719	
La ndscape Contingency
La ke Maintenance	$5,892
$23,340	$2,455
$9,725	
Lake Contingency	$7,000	$2,917	
Utility Service	$17,000	$7,083	
Street Li ghts	$36,000	$15,000	
Com mon Area Maintenance	$8,000	$3,333	
ContingerJC¥--		$969	
TOTAL MAINTENANCE	$144,884	$60,368	
TOTAL EXPENDITURES	$271,577	$125,870	
EXCESS REVENUES/
(EXPENDITURES)			
HIND BALANCE- BEGINNING	$16,327		
FUND BALANCE- ENDING	$0		

$14,719	$0
$6,094	($3,639)

$9,725	$0
$9,463	($6,546)
$5,422	$1,662
$11,848	$3,152

$2,327

$4,627	($1,293)

$0	$969

$66,064

$116,348

($5,696) 1
s9,s21  I

$127-,536

$86,346 -

$213,883

($16,327)

2

HERITAGE PARK COMMUNITY DEVELOPM ENT DISTRICT
DEBT SERVICE FUND

DEBT SERVICE BU DG ET

PRORATED BU DG ET THRU 2/28/18

ACTUAL THRU 2/28/18

VARIANCE

Statement of Reve nues & Expenditures For Period Ending February 28, 2018

REVENUES:
Assessments Tax Roll I nterest I ncome 

TOTAL  REVENUES
EXPENDITURES:
Series 2013
I nterest Expe nse 11/01 Principal Expense 05/01 I nterest Expense 05/01

TOTAL  EXPENDITURES
EXCESS REVENUES/ (EXPENDITURES)

$3,025
$133,574
$136,599

$262,274
$331,722

FUND BALAN CE - BEG INNING FUND BALANCE - ENDING

$387,535	$369,226

$387,635

$369,268

$369,500

$233

$100	$42

$107,305	$107, 305
$170, 000	$0
$107,305	$0

$369,226	$0
$274	$233
!

$107,227	$78
$0	$0
$0

$384,610

$107,305

$107,227

s1s

I

3

HERITAGE PARK
Commun it y Development District
Capital Reserve Fund Statement of Revenues & Expenditures For Period Ending February 28, 2018

	Adopted		PRORATED BUDG ET	ACTUAL		
	Budget		THRU 2/28/18	THRU 2/28/18	Variance	
REVENU ES:						
Interest Income		$50	$21	$21	$1 	
TOTAL REVEN U ES		$SO	$21	$21		
EXPEN DITURES: 						
Capital Outlay		$0	$0	$12PSS	{$12,055)	
TOTAL EXPENDITURES		$0	$0	$12,0SS	 		
EXCESS REVENUES/						
(EXPEN DITURES)	$SO	($12,033)	
FUND BALANCE - BEGI NN ING	$132,867	$132, 866	
FUND BALANCE - ENDING 	$132,917	$120,832	

4

 	

Tax Floll Assessm ents
Interest lr,come Total Reve:nue.s

HERITAG E PARK

Oct

Nov

Dee

Jan

Feb

Mar

Maz:

Jun

Jul

Aug

Sept

Total

$0

$8

$37,602

$2
563,793

$63,792

$133,501

$14
$8,970

$0
$0
$D

so

$0

$0

$0
$0
so

$0

$0

$0

$0

$0

$37,606

s1a3,sos

$0
so

$0
$0
so

$243,850

$243,885

Community Development District

j

Admlnlstrqtlve
Supervi.scr.i Fees	so	$1,000	$0	$1,000	$0	$0	$0	$0	so	$0	$0	$0	$2,000

o	so

FICA Expense	so	$61
Engineer	$119

$61	$0	$0	so	$0	$0	$0	so	$0	$122
$0	$0	$0	$0	s	$0	$0	$0	$0

Arbttrage Reb.ate	so	$0	$0	$0	$0	$0	so	$0	so	$0	so	$0	$0

DJssem.Inat(on Ag:ree-rnent	$83	$83

$83	$83	$0	so	$0	so	$0	$0	$0	$417

District Counsel	$511	$824	$328	$4SS	$0	$0	so	$0	so	so	$0	$0	$2,160

Fina R(:fal Advisory -Sendce.s

so	$0	$0	$0	$0	so	$0	so	$0	$0	$0	$7,500

Auditing Services	$0	$0	$0	$3,200	$0	$0	$0	$0	so	so	so	$0	$3, 200
Trustee fees	so	$0	$0	$0	$0	so	$0	so	$0	$0	$0	$4,041
Management Fees	$4,386	$4,386	$4,386	$4,386	$4,386	$0	so	$0	$0	$0	$0	$0	$21,931

o	o

Information  Technology	$140	$1S7	$140	$140	$140	$0	so	$0	$0	$0	$0	$0	$717
Telephone	so	$27	$0	$24	$0	$0	s	$0	s	so	$0	$0	$51

Post.age
Printing and Bindtng

$8	$70	$6	$0	$0	$0	$0	so	$0	$0	$0	$119
$2	$90	$1	$68	$0	so	$0	so	so	$0	$0	$253

lns:ural'ICe-	$6,877	$0	$0	$0	$0	$0	so	$0	$0	so	$0	$0	$5,877
Legal Advertising	so	$80	$0	$80	$0	$0	so	$0	so	so	$0	$0	$159

Other Current Cha.rges	$64

$ 62

$0	so	so	so	$0	$0	$0	$254

Office Supplies	$21	so	$15	$0	$15	$0	so	$0	$0	$0	$0	$0	$52
Duesi i.i.censes, Sub:s.::r!ptlcn$	$175	so	$0	$0	$0	$0	so	so	so	$0	$0	$0	$175

$20,00S

$6,804

$5,152

$13,582

$4,742

$0

$0

$0

$0

$0

$0

$0

$50,284

Total Adminjstrative-	1

Maintenance:
F!eld Operations	$833	$833	$833	$833	$833	so	$0	$0	$0	$0	$0	$0	$4,167

Landscape Maintenance	$2,944	$2,944	$2,944	$2,944

$0	$0	$0	so	$0	$0	$0	$14,719

Landscape Cootingenc:y	$4,110	$0	$1,984	$0	$0	$0	so	$0	so	so	$0	$0	$6,094

Lake Maintenaoce

$1,945

$1,945	$0	$0	$0	so	$0	$0	$0

Lake Contingency	$3,837	$0	$1,096	$4,530	$0	$0	$0	$0	so	$0	$0	$0	$9,463
Ut!llty Seivtce	$1,037	$1,104	$1,094	$1,070	$1,116	$0	$0	$0	so	$0	$0	$0	$5,422
Street Ughts	$2,960	$2,960	$2,960	$2,968	$0	$0	$0	$0	so	$0	$0	$0	$11,848

Common Area Ma lntemmce	$1,129

$665

$0	$0	$0	so	so	so	$0	$0	$4,627

Contingency	so	$0	$0	$0	$0	$0	$0	$0	so	$0	$0	so	so

TatrIJ Maintenance	$18,795	$11,263	$13,522

$6,838	So

so	$0	so	$0	$0	$66,064 1

Total Expen,dlture.s	$38,800	$18,066	$18,673	$29,227	$11,581	$0	$0	$0	$0	$0	$0	$0	$116, 348 1

Excess Revenues/{Expenditures)

$19,539	$45,120	$104,280	($2,6ll)	$0	$0	$0	$0	$0	$0	$0	$127,536 1

 	 	 	

Heritage Park 

Commun ity Development District
LONG TERM DEBT REPORT

M ATURI TY DATE:
RESERVE FUND DEFI NITION
RESERVE FUND REQUI REMENT	5/1/2035
50% OF MAXI M UM ANNUAL DEBT
$193,893	
RESERVE FUND BALANCE	$194,622	
BONDS OUTSTANDI NG - 1 0/30/13	$5,095,000	
LESS : SPECIAL CALL 5/1/14	($10,000)	
LESS : PRI NCI PA L PAYM ENT 5/1/15	($160,000)	
LESS : PRI NCI PAL PAVM ENT 5/1/16	($165,000)	
LESS : SPECI AL CALL S/1/16	($10,000)	
LESS : SPECIAL CALL S/1/17	($170,000)	
CU RRENT BONDS OUTSTAN DING 	$4,580,000	

SERIES 2013, SPECIALASSESSMENT REFU NDING BON DS

6

B.

HERITAG E PARK COMMUNITY DEVELOPMENT DISTRICT
Fiscal Year 201 8 Assessment Receipts Summary

·•·•••·;'•: ic/•,='L•:•••·t2::·,, . ,•.:,::::.:,:::·::::::::: JTAX RQl4�• R�Cl;IPT$•.P_!;TAIL:i 22i::c2:,:::c�:,u,::-r�•'E'S : •rc'.•.••;;;cEC:}
C: DIST.RIBl)J]_Qf:+1 ;,i: · RECEIV�P\,, /:.Rl;Ql;.IYJ;fl:=:' } Rl;CEIVE[f,,, /\RECEIVED.:.:::,

1
2
3
4
5
INTEREST 6
7

1 1 /06/1 7
1 1 /1 5/1 7
1 1 /28/1 7
1 2/1 1/1 7
1 2/27/1 7
01 /04/1 8
01 /24/1 8
02/26/1 8

4,81 9.92
29, 335.66
22,779.42
49,401 .32
47 , 1 88. 85
1 9.44
202 , 121 .82
1 3, 559.64

3, 1 83. 24
1 9,374 .30
1 5, 044. 33
32 ,626 .37
31,1 65. 17 
12 . 84
1 33,488 .36
8,955.26 

8,003. 16 
48, 709. 96
37,823.75
82 ,027 .69
78 ,354.02
32 .28
335,610 .18 
22 ,51 4.90

C.

Heritage Park
Community Development District

Summary of Invoices  January 11, 2018 to March 8, 2018

Fund

Date

Check No.'s

Amount

I

General Fund	1/ 12 /18 	2625-2627	$	
	1/ 19/18	2628-2629	$	
	1/26 /18	2630	$	
	2/2 /18	2631 -2633	$	
	2/6/18 	2634	$	
	2/9 /18	2635-2637	$	
	2/16/ 18	2638	$	

Payroll	2/23 /18
3 /2/18 
3/5 /18

January 2018	2639-2640
2641 -2643
2644	$
$
$
$	

4,601.20
744.51
327.50
4,801.57
4,677.98
5,722.07
4,041 .00
1,853.69

8,088.74
4,603.43

39,461 .69

Kenneth K. Kinnecom
Mark J . Masley	50311
50312	$	184.70
$	200.00	
Robert L. Curran Jr.
Rodney L. Philbrick	50313
50314	$	184.70
$	184.70	
		$	938.80	
		$	4o,4oo.49 I	

Joanne B. Wharton

50310

$	184.70

I

BANK A HERITAGE PARK COD

A* *P*30C0HRECK  DATES  01/11/2018  -  03/08/201Y8EA*R**-TO-DATEHAERCCIOTAUNGETSPAPARKYACBLODE-GPERNEEPRAAILD/CFUOMNDPUTER  CHECK  REGISTER

RUN 3/06/18 

PAGE	1

CONTRACT  ADMIN  JAN18

CHDEACTKE    VEND#	. . D. A. T. EINVOINCVEO. I. C. E. •   . Y. R. MEXOPENDPSTEDATCOCT. #. . SUB	SUBCLASS  VENDOR  NAME 1/12/18 00002		1/02/18 354	2018 0 1 320-53800-12000
GOVERNMENTAL MANAGEMENT SERVICES

1/12/18  00042	1/11/18  5A2E6R8A3TR/CN2T0R1L8 0B1OX32/Q0U-I5C3K80D0C-46600
-  -  -  �  - -  - -  -  -  -  - -  -  -  -  - -  -  -  -  - -  -  -  -  -FU-TU-RE- H-O-RI-ZO-NS-,   INC.

STATUS
*
*	- -
*	- -

AMOUNT
833 .33
- - - - - - - -
824 . 13
- - - - - - - -

A. M. O. U. CNHTECK . .#. . . 

-  -8 3-3-.3-3  002625
-  -8-24-. 1-3  002626 

1/12/18 00043 

1/19/18 00002 

1/19/18 00014 

1/26/18 00001 

2/02/18 00042 

2/02/18 00040 

1/01/18 1 97 8 4 5	2018 0 1 320-53 00-46200

FACILITY  MAINT  -  DEC17

LANDSCAPE  MAINT .   JAN1 8 

YELLOWSTONE LANDSCAPE 1/16/18 355	201 7 12 320-53800-46400

MAINTENANCE  SUPPLIES

1/16/18 355	201712 32 0-53800-46400

THE ST.AUGUSTINE RECORD

GOVERNMENTAL MANAGEMENT SERVICES 1/09/18   1N75O5T6.O9F03ME2 E0T1 I8N0G1 -30 1 /-1 85/131 800-48000

HOPPING, GREEN & SAMS

1/10/18  9M8T1G38MIN/A2 C0 1T7IO1N2 /L3E1G0 -IS5L1A3T0N0-31500 

AERATOR SVC POND 150 0

1/16/18 5 2724	201801 320 -53800-46600
FUTURE HORIZONS , INC .
1/22/18  337 7N8O7  FISH2 0IN1 G8 0/T1RS3P2A0-SS53S80IG0N-46600

*	- -
*
*	- -
*	- -
*	- -
*	- -

2, 943.74
- - - - - - - -
585 .81 
79.00 
- - - - - - -  -
79.70
- - - - - - -  -
327 .50
- - - - - - -  -
3,531.67 
- - - - -  - - -
174. 00

-2 -, 94-3-. 7 -4  002627 

664 .81 002628 

79.70 002629 

-  -3-27-.5-0  002630 
-3-,5-3 1-. 6-7  002631 

GIGLIO SIGNS, INC.

YELLOWSTONE LANDSCAPE

2/02/18  00043	12/31/17  1R9P7R3 3M1AIN2L0I1N7E1/R2O3TO20R-/P5U3M8P00-46600

*	- -
- -

- - - - - - - -
1,095.90 
- - - - - - - -

- -1-7 4-. 0-0  002632 
- 1-, 0-9 5-. 9 -0   002633

2/06/18 00002 

2/01/18  3M5A6NAGEMEN2T0 1F8 E0 E2 S3F1 E0-B5118300-34000
2/01/18   3I5N6FO  TECH2N0O1L8O0G2Y3F1 E0-B5118300-35100
2/01/18   3D56ISSEMINA2T0 1IO8N02F3EE1 0S-F5E13B0108-31300
2/01/18  3O5F6 FICE  SU2P0P1L8 0IE2 S310-51300-51000 
HERT HERITAGE PARK	TVISCARRA

*	4, 386.25 
*	125 .00
*	83.33
*	15 .00

BANK A HERITAGE PARK CDD

A* P* *30C0HRECK  DATES   01/11/2018  -  03/08/201Y8EA* R* -*TO-DATEHAERCICTOAUGNETSPAPARKYACBLODE-GPERNEEPRAAILD/FCUOMNDPUTER  CHECK  REGISTER

RUN	3/06/18 

PAGE	2

CHDAECTEK    VEND#	. . D. A. T. EINVOINEVO. I. C. E. .   . Y. R. MEXOPENDPSTEDACTCOT. #. . SUB	SUBCLASS  VENDOR  NAME

STATUS

AMOUNT

A. M. O. U. CNHTECK . . #. . . 

2/01/18  3C5O6 PIES

201802 310-51300-42500

GOVERNMENTAL MANAGEMENT SERVICES

*
- - -

68.40 
- - - - - - -

-4 -,6-7 7-. 9 -8  002634 

2/09/18 00042 

1/30/18  5A2Q8U4A9TIC  W2 E0E1 D8 0C1TR3L20J-A53N81800-46300

*	1, 945. 00

2/09/18 00002 

CONTRACT  ADMIN  FEB18

2/01/18 357

FUTURE HORIZONS, INC.

*	- -

- - - - - - - -

-1-,9-4 5-. 0 -0  002635 

2/09/18 00043 

2/16/18 00038 

2018 0 2 32 0-53800-12000

LANDSCAPE  MAINT.   FEB18

GOVERNMENTAL MANAGEMENT SERVICES 2/01/18 201 4 8 7	201 8 0 2 320-5 3 00-46200
YELLOWSTONE LANDSCAPE
1/25/18  4T8R8U6 4ST7E0E  F2 E0E1S8 0-1  F3Y101-8 51300-32300

*	- -
*	- -

833 .33
- - - - - - - -
2, 943.74 
- - - - - - -  -
4, 041 . 00

-  -8-33-.3-3  002636 
-2 -, 9-4 3-. 7 -4  002637 

2/23/18 00002 

2/13/18  3F5A8 CILITY  MAINT  -  JAN18

2/13/18 358

US BANK

*	- -

- - - - - - - -

-4-, 0-4 1-.0-0  002638 

201 8 01 320-5 3 00-46400
MAINTENAN2 C0E1 8S0U1PP3L20I-ES53800-46400

1,171.62 
*	184 .57

2/23/18 00001 

2/12/18 98678 

GOVERNMENTAL MANAGEMENT SERVICES

*	- -

- - - - - - - -

-1-,3-56-. 1 -9  002639 

16286	201801

-

LETTER  RE2Q0 /1M8T0G1/L3E1G0 -IS5L1A3T0N0-31500 

497.50 

3/02/18 00003

-2/0l/i8

-	- -
FY17  AUDIT  FEE

HOPPING, GREEN & SAMS 310=51300=32200

*	- -

- - - - - - - -
3,200.00 

-  -4 -9 7-. 5 -0   002640 

3/02/18 00042 

2/28/18 53174 

GRAU AND ASSOCIATES

*	- -

- - - - - - - -

-3-, 2 -0 0-. 0 -0  002641 

3/02/18 00043 

AQUATIC  W2E0E1D8 0C2TR3L20F-�53B81800-46300

FUTURE HORIZONS, INC.

3/01/1�  2L0A4 0N7D3SCAPE2 0M1 8A0I3NT3. 2M0-A5R318 00-46200

*	- -

1,945 .00
- - - - - - - -
2, 943.74

-1-,9-4 5-. 0 -0  002642 

3/05/18 00002 

3/01/18   3MANAGEM59	ENT  FEES  MAR18

3/01/18 359

YELLOWSTONE LANDSCAPE

*	- -

- - - - - - - -

-2 -, 9-4 3-. 7 -4  002643 

2 0 1803 3 10-5 1300-34000
INFO  TECH2N0O1L8O0G3Y3M1A0R-5181300-35100
HERT HERITAGE PARK TVISCARRA

4,386.25
*	125 .00

BANK A HERITAGE PARK CDD

A* *P*30C0RHECK  DATES  01/11/2018  -  03/08/201Y8EA*R**-TO-DATEHAERCICTOAUGNETSPAPARYKACBLDED-GPRENEPERAAILD/CFOUMNPDUTER  CHECK  REGISTER

RUN	3/06/18 

PAGE	3

3/01/18  3C5O9 PIES	201803  310-51300-42500	*	.60 
*	8. 25	
GOVERNMENTAL MANAGEMENT SERVICES	4, 603.43 002644 	
TOTAL FOR BANK A	39,461.69 	
TOTAL FOR REGISTER	39,461.69	

CHDEACTEK    VEND#	. . D. A. T. EINVOINCEVO. I. C. E. .   . Y. R. EMXOPENDPSTEDATCOCT. #. . SUB	SUBCLASS  VENDOR  NAME 3/01/18  3D59ISSEMINA2 0TI1O8N03FE3E1 0M-A5R131080-31300 
3/01/18   3T5E9 LEPHONE201803  310-51300-41000 

STATUS
*

AMOUNT 83.33 

A. M. O. U. CNHTECK . .#. . . 

HERT  HERITAGE  PARK    TVISCARRA

snas

Governmental Management Services, LLC 1001 DradfordWay

Kingston, TN

am ro:

.

Harli.age PanrCOD 475 West Town ·Place sutte 1 14
St. AuguEltlne; FL 32092.

Invoice

��r·112ns

Inv��: ,:. !54
thv���1
:ijugct)m�i. . 112/18
:�-
P.O. Number:

 	
Oesctiptton

�._l\1f
���\[�.

Amount

Total

$833.33

Payments/Credfts	$0. 00'
 	
$833.33'

 	

Future Horizons, Inc. 403 N o.rth First Stmet
PO B ox 1115 
Haslings, F'L  32 145-1 115

V(;lce:	800-582-- 11 87 Fax :	804-692-·11:93

-	.

Hertt:rge Paik COD o/o GMC, LLC
1 35 W. Central Blvd Sia 320
O-rla·ndo, FL  32801
· ······     ·········· ·-··-····· ·-····-·   ····    ....-..     .  .  .... ·····:::__... ::·:-:· --

Kason 4400
Aeiator Repair

lnvotle Number� 52683
Invoice Date:	J an 11, 2018 
Page:	1

·.•.x,:-;::)')'" !i)iji9��ti;t6liflR.}J�'::•Eii •.•··;}•····;•(80jJ'•},-):;,:•;•������.pp  ::::::�•:::::;!;t:"{<::·,�un:•:�n:�:,·:.;:!''"::;t:;�•-•,;:;•_i;i;•i!���tt'��:rn0bwErf:2sJit .:1

·••::-•::,,:e;:.

Heritage04	...	_	_	Per Contract ��-: �--	Net 3 0 Days

. '' ''' 

!�H�iUial�rd0�1;f!!l.J�'·•Vi f:••K::c-·ir ; Fi::•;i:·:•.J••C'l'UfI!:.:hHlPaPnd!ijDge�livetflr"��.-:•.• ·•;::,;:�:c�;;;j:):.:c:,;,,JJ,':::v'.::¾X:l•,c���'·?· '•�-���i'.::i:�i,;�·�·fo�:':��'.Bfi': �:f>'2i.�10·l:!/1·�8"�•·•:·:••0•::t·
:':::•••••·:,,';!fi�;��ff����-;��0�1:Jf!R�'.:J,;}�_::••�·-·,•·•-•= •-•-•�•• ·•;·••·:·:.'tc,Jt7�ip�:�";-F ,,;•:-•;-;��Y�E-��·1

1.00 990800

: Cori:! .0-RiBg

0,93 i

1,0(f 990275
1.00 ; 990280
1.00 / 990281
2.00 : 996 100
1. 00 •• 34 1 225
1 ;00' 

Black Pll!g for Top	2.25 ::	-2.25
'  0-Rtng For Black Plug	0.29 ••	0.29
Bearings (eacti)	13 . 82	27.64
: Potting Re-sin Kl.t	30J)g '	30.00 ,
:!  Ot1 !Qr 4-400.

too : 6030142K
1 .00 ' 636235
1 :00 636232
1.00 . 840-500
.'.LOO  496200
1.00 • Env Olsp Fee 3.QO •• A�rator Service
1.00 1i  126�50
!

S1ub cord with 1/2 of quick disconnect lnstahed {3hp and lower)
, Quick Distonneet, female half, 12 gland 10 gauge gland for QD
Meeham',lill Seal

.

, 1 5.0 Mf CapaoUor
:. Environmental Di$?P$1al Fee­
,, Aerator &ivice • #1400
1 0.25 Control Box
i Unit would not run on site.  Also, showed ·�.
: da.a.d short  Once on-the bench, the stub

-93.57

2 99 ·

6"8.19 '
i"1,25
3&60
6,.00 1
85.00 , 234.50

93.57
60.19
2,99
as.so :
6.00 ' 255.00 23'4.50

;: cord and dts-co.   nrteet.     showed shorts ,  The

' unit had $Oma sort t>f Hne around tile shaft
. that got 'Into ff'\e seal and aQowed Water in.
--,-- . .  

·-· -�� � �---..,., ..............

824 .1 3 :

, Sales Tax .

•------····· ·-. . ...... . ---·-·-·-·-· ·
· · · · ·

- -	 	

i    Freight    .    · ··· ·· ·· · · .	·

Check/Credit Memo No:

Total l nvciice A�oont
'. PaymentJCredit Applied_

OVerdue Invoices- are subjec:t to finance charges.

lnvoiee: Invoice Date:
l.l.i.!l..Ifil
Heritage ParkCDD

!NV-0000197845
Jammry ), 2018

Invoke

Landmmpe Professionals
Post Office Box  849 11 Bum:,ell,  FL 32110
Tel  386437,6211 11 Fux 386,586,1285

Acuount:	1:!246
PO Number:
Remit TO!
YeJtpwstone Landscape

9655 florid• Mining Blvd. W, llldg 300, Ste ,05/106
Jac-ks-onvJilc.. FL 32257

PO Box I 0!017 Atlanta, GA 30392-1017

Project Number: Property Name: Terms:

!00211-06 I02
Heritage Park CDD NFT30

Invoice- Due Date: lnvo1ce Am0tint:­ l\lonth ofSer.vice:

J,ou,ry 3l, 2018
$2,943.74
Janumy 2018

Montl1ly L,mdsc�tpe Maintenancl!

Invoic., Tofal

2,943.74

2,943,74

Should yo,t have atty questions or inquiries please -call (386) 437-621 1. 

Governme-ntal Management Services, 1..LC
1001 Bradford Way	-	-

Kingston, TN 37763

tnvoice

E

�  ��:�:·�
BY-·  	

Du�-na�: 1't16tHl

P.o. Number:

Hours/Qty

Amoum

,£2

l· l�o:.. s· ;,$_... �--� 4<>

: -;rt    . �- ,-:1.� 1 Jot:r:-�

I

..

Total	.$664,St-

Payments/Credits

$0�00
$664,81

� 1-t..J

 	

HliRITME PIIRK OOMMIJlilTY Dl:VELO?MENI' DlflTRJCT MAmTloNANCE BILLA!l\.S. HOURS

Rall!
1 2/14/17
12/14/17

&ma
8

S.A.

lnspeclO!l endcfeerted l12'kes l)n(I oulld 61Nclllres (Ue8d OJI� 9lld Lllfllt T1 Plier) IMp�ed and deanedlam and m.!11111 slruc!tfres {ll$H Gtilor and Llllll9Troller)

MIi.ES

.,  H!

ea

HERITAGE! PARK

FOR THEH�ONTH Of JIECl:/,IS !:lt 2017

pruce	

'10.00
9,00
$111,M

rum.Im:	�	.S\WPIJE§
HHPeffl'fi\Gt! PARK

EMPLOYEE

RMS

12114117 Getor Md Wgt TraP9f Ren1c! 12f'M/17 GllP forGa\Qr

TOTA!.

$.A, SA.

Tue, Jan 09, 2018 ll :45:23

Classified Ad Invoice

ReceiptNo:

DECEIVEu?

The St. Augustine Record

Acct:  1000253503
Phone:  9049405850
E-Mail:
Client:

Ad Name: 17556903A
Ad [d: 17556903

Name: HERITAGE PAR.K COMM DEVE Address: 475 W TOWN PLACE

City: SAINT AUGUSTINE Caller: UIS REGULAR MEETING
Reply Request Standby Typet

n JAN I 7 2D18

State: FL	Zip: 32092

Start: 01/09/2018 
Class: 7524
Copy Line: 1/1 8 REGULAR MEETI
Editions: 1NS/RE/

Issues: I Rate,; LOl
Rep:  MEI.JSSA RHINEHART�LE
G. D. #

Stop: 01/09/2018 Paytype: BL TearsCohleoertss::  0
NarlCE OF MEETING HERITAGE PARK
DEVE&='N'¥ bi5TR ICT

* · '1 {O ·S1 1-48

Tl,11 re!Jlllllr lllllellrlll 'If Ille Bolll'd al Sl>!,,mllffl"f (Ille '8var41' ) ol the ller11<1ut Pork Commmlt'f Oe,...J.

■-

�11n11ml 01stnd 1, &dle,11111111 ta be held 1111 TbllJ'ldllf, .._,.,. U, ZDll al 11 118 p.111, at fl>D ltOr       Pri Alhtnlll' Ca)llel', laGahd at 2U Hal• 1,rou Drf\111, SI, AU!Plsllllt', FIGl'lda ttOA-4 .  Tile meeffH 1, mm to me 1111 bile and wll l be c•llllvcred 111 occordooce wllh lhe prov1s111111 ut Florl<ld LQW far CQl)llYIIIIIIIY Dellel.­
•Ptnenl Olllrlc!J, A COPY tf Ille IHIHH tor lhl& meanno mc!Y be ablolaitd frllln lhe Dblrld Mllll­ over, '175 Wffl Town Place, s1111a U4, st. Au1u1stlue, Flor1do 32091 I atlil PhGn'II (9t4) Nll-5tstl. Tl•l• meetln.u may be con nauell tu a dUl1t, nlace urul lime certllhl, I• t,a ll!IIIO!lllced at tlt8 meellAIJ, Thera muv be occci•la11$ whe• oue  qr more SUPOrvlMI'$ WIii PC111klllakl by lf!lepbGM.
Anv l>tlr> •n  rBHl rln11 &Pttcl 11I 

-•ck

=mntodlltlon• nt 1111• moell., bBGDU58 DI If dlslllllllty or PbY11k;i11 hn>dlrn10111 6110llld a.kier Ille ttlS­ trlCI Mana&tl' al IN-0 '49-SUSD ol lt1C11I IW• CGletldllr don 1>11ar to the nwellno ,  If  11111  an, heG rl•sr qr tmPa1 red, please canlai,t

..,,. °"""" '""""

1 110 Florida Reio Se rvice al l•DD..,""77D, far UI� In COftliu:lbit Ille Ol,h'k:I Olflte.
llnch penofl WhG 1eddes h �PPelll
Ol lhe• 11,,.,,ihtff Ii odvloell 1h01 Pl>l'JOh WIii JleOd a
,-.,conl GI Pnt"""'dlll ._. or, d lltt,I atc81'dl11111\1, a.e oorun ll'KIY 1ieeil to 1111,ure tllal a Yeftlallm recor• Of tile pmceetlln� Is mode. lm:ludlrul the ll•flimOD V OIi<! -.Y!Ge!Ke \IPlffl
\Yhlt:11 !111$ GPP811l 111& be-4.
J11111,. 0ll,er
Dls:lntl Mo11uoer 175SMDlA JdhlNtr)' 9, 2818
Ad shown is not actua1 print size
Dank yon and have a nfeeclayl

THE ST. AUGUSTINE RECORD

HERITAGE PARK COMM DEVELOPMENT 475 W TOWN PLACE STE 1 14
SAINT AUGUSTINE FL 32092

RP.eOf..##::

17556903A

PUBLISHED EVBRY MORNING S'UNDAVTIIRU SATIDIDAY ST. AUGUSTINE AND $T_ JOffi-1$ COUNTV,FLORIDA

STATE OF FLORIDA, COUNTY OF ST. JOHNS

Before the undersigned authority personally appeared JAMIE WilliAMS who on oath says that he/she is an Employee of the St. Augustine Record,

a daily newspaper published at. St. Augustine in St Johns County. Florida: that the 1tttached copy of advertisement being a NOTICE OF MEETING
rn tb.e matter of 1/18 REGULAR MEETING- 1/18 REGULAR MEETING
was published in said newspaper on	01/09/2018

Affiant further says fhat the St, Augustine Record is 11 newspaper published

at St. Augustine, in said St. Johns County, Florida, and that the said newspa:per heretofore has been continuously p¢>lished in said St. Johns County, Florida,

each day .and·has been ·entered a:s�ond class mail matteratthe post office in the' City of St. Augustine. in said St. Johns County, for a period of one year preceding the first publication of the copy of advertisement; and affiant further says that he/she has neither paid nor promised any person, finn or corpom.tion any discount, rebate, com.mission or refund for the purpose ofsecuring the advertisement for publication in the i.'Bi d newspaper.
Sworn to and subscribed before me this 	day of	JAN O 9 2018
UJ	who is �on.ally known to me
r:i , . ':· .ERIC DNJUEN MCBRl0£ j
: MY COMMISSION # Ff9<5tSG

EXPIRES Ocb:,w,,.,et().7-, 2019
(Signature of Notary Public)	(Seal)

Hopping Green & Sams
Attorneys andCounselors
119 S. Monroa Streot, Sis. 300

n

P.O. Box6526 Tallaha,..e, FL 32314

OECEl'VE   n JAN 23 2018 u

---==--=-=----=-=----------------

850222.7500

BY•._ 	

Heritage Park Community Development District Govemmenml Management Services-CF, LLC 1412 5. Narcoossee Rd.
St. aoud, FL 34771

STATEMENT  -----------�	==�=�=--m--
January 10, 2018
Bill Number 98138 BIiied through 12/31/2017

General Represental:lon
Hl'ARK	1100111	Cl::I.
fQS l>ROl'EfflOHIIAl SERVICES RElllQEru!!:l
12/06/17	CEL	Research meeting action items.
12/15/17	DGW	Disseminate leglslatl\le update to board members.
12/22/17	CEL	Review and edit meeting minutes; research meeting action items. 12/29/17	CGS	Monitor proposed legislation which may Impact district.

Total fees for this matter

0.20 hrs
0.20 hrs
0.50 hrs
0.30 hrs
$327.50

Eldred, cart	0.70 hrs	280 /hr	$196.00	
Stuart, Cheryl G.	0.30 hrs	355 /hr	$106.50	
Wilbourn, David -Paralegal	0.20 hrs	125 /hr	$25.00	
TOTAL FEES			$327.50	
TOTAi. CHARGES FOR THIS MATTER			
$327.50	

Eldred, Carl	0.70 hrs	280 /hr	$196.DO	
Stuart, Cheryl G.	0.30 hrs	355 /hr	$106.50	
WIibourn, David • Paralegal	0.20- hrs	125 /hr	$25.00	
TOTAL FEES			$327.50	
TOTAi. CHAIUilES FOR. THIS BIi.i.			$327.50	

 	 	

4F0u3 ture	Inc.

Horizons�
North First Street P0 8ox 11 t5
Hastings, FL 32145�1 11-5
Voice;,	000-662-1181 Fax:	90+-692�11 $3

Heritage Park: CDD c/o GMC, LLC
1 35 w. Central Blv'd sta 320
Orlundp, FL  328.01' 

 	

I	. 01	lE

lfl\l!llC:e.N!lmber:  52"724

Invoice Date:	Jan 16, 2018
Page:	1
.F..§t1Jp''ti,,:i,: •�':}':1 ,:::i�c:ET;: 	••
i · Heritage. Park COO
c/JJ GMC, LLC
1 3S W. Central Blvd Ste 320 Orlando, FL 328.0 1

... ·,; ; ··��-;:::-t_.,;,:·;;t,:·,.:::i·.o· ·.;

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' \;JiL.:,,L:i;,;,i�;.!>,�JeP-�r.o  M�M�:1.L':,;_	;�	�f

Hand DaHver	..  .. . . ... .. ......',..	.. . ···· =•  1511� _ .	....... .

1,00 i 3M82,A3
UlO f

!

1.00

5.00 Aerator Servi�

. Extra Large Spice Kit
; 51\p 230V 1ph Motor
6 ind1pu mp

short

Aeta19r Service - Pond 1500 Lake Fountain I The motor showed to 1-'iava a	in It and
.- U1e bearfl'lgs have gone out, cauJing the
rotor to drop.

•:r ' ;� Utilff)r���'t:U'"';:r:��l�����-i :
1'03.39 •	103.39  l
� ,405 19 '	1, 405.19 '
1,034 ,95 :	1 ,034 96 -
.  85.00 '	426..00

.Subtotal

, . .. · . . .· . ·. · .. · .. . -- , ..... ,., · , ·---- · ---- 

- ---- -·'··-·--- --· - ···   .  . ... . ...  .  · ·=  -a· ,·3· ··-8·-· ·Ui 	7· · · --

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----  --•·  -••· " • ---••  •   Vb	.	.    .

F�lght

•---••-   •--•-   .. . .     .    .   ..

· ·

-------- ·-·--- ·

1SO .OD

Check/Credit Memo No;

j Total l nvotce Am o\ll.'11:
�Paym;�iic�t1iApp11ed · ··
t]kg;t�''-_::·,,:':'g;I'.Ti:• ·{�,:::•

- -	..  ------- 	· 3-,53-1 _e7-.•

Overdue UlVOICes are subject to flnsnee charges,

GIGLlO SiONS- lNC
1 96 I HENDR1CKS AVENUE JACKSONV!LLE, FL 32207

BILL iO
Ui!Ri.1AOE PARK

DATE

SHIP TO

fl

OECEIVl

P.O. NO.
BRIAN
ITEM

TERMS
IJ\ ll:: ON RBC--

REP
SB

SHiP OATE
l lliiZil l& 

:SHIP VIA

. , 

PHONE

FAX

. .   

DESCRIPTION

OiY

PRICE

('11st-01n Sign Paek .. ! /1" PVC' SIGNS
1.000/ NO FtSHtNG-. NO 1Rf-:SPASS1NCT. FL

3

58.00

AMOUNT
174.00.

�o

a,1. SA:;, S"?.;too ,t,  ,�

11� �

THANK YOU!

Tot.al
Balance Due

Sl'N.00

STATUESlo.99

JAN 29 2018

INVOICE

INVOICE #
37731

Landscape Professionals Pust Office llnx 849 II llmmell, Fl, s,u10
'l'cl S86,4s7,6211 fl 1'""386,586.12S5

1nvoke; InvoiceDate:

.lllllJ.:fil
Ilerltage Park CD!)
96SS Ptorido Mining Blvd, W. Bldg300, Sw305/3-06
Jncks.Qnvilie, FL 32257

1'¢1'J:ll$t
Pr:qjeet Niunbru::
Project Niuue,

INV-0000197231
D<comberJI, 2017

Invoke

Account:
PO Nuntbcr1

Rrmlt'fo;
YcUowstone Lands:capt POBox 101017
Atlanta, GA 30392-1017

lnl'oic_e D1,1e- Dttte:
Invoice Alnoutttt

l11vofoe. Totni

l:1246

0n 	u

ece,ven
JAN 29 2018
BV;,
Jmt\lilry 30., 2018
$1,095.90

Shouldyouhave •ny quutions 01 uiquiries pleasecall (386) 437-6211,

Job Nmna; Pnip;,rty Na-.
cmant:
Addren:
Ol.ly/Slale!Zfp: Phone:

Enhancement Proposal

Heilage Park COD lulgalkm Repall'a. Hlll'l!age Park ODD
Riverside Managemel'il
965� Flodda Mining Bl'ld. W, Bldg, 300 &lite 3.05 Jacktloiwlffe, FL 38257

Yellmvslona tandscsp& wlll oomplelet Iba work described ba!0w;:
Descri11tlon	 1�   Repair btot«111 manlllne on pond 1700 amf repair broken rotor.
!Z,    Repair Ille p1,1111p �n pond 180fhnre Iha cycle atop has falled.

P1·0Ject P1;l�ng suuuna1y
Ma!erlals & Labor Equipment

r��l"flff

SIie //i Addillonal SM/ices	1_,()95JIU
_$_- __=�=u_._a.u

1SIQlla1Ute below aiilb01la:&s Y6110wstcne i.ir&aape to psdormiodi a desctlbedabi:lff and verifies ihai ifui prfoea and spD011fualloll$-art

hereb.y ooceplad,
Payment lermr. Net SIHlay1, All OYertltle balancea will be a charged a 1 .6% a

mDRlh, 18% annl.ll!II peiaentage ,ate.
matetfal and/or plaril matedal that dies

m

Llmlltd Warranty: All plan! material la under a llmltad WAmm\yfor one year.  Tr-anted plant
dull lo oondll1ons oul of Yellowatone Land�'• control (Le. Aoi1s or God, v«ndatlsm, lnadequal& lmgation di.le to·water realrlollans, t!Q.). aha!! 110t be lnclude!f Iha warranty.

-- ;;l;..._ - If 

.D...e'te.1    l- l- � 7Q• /_-  ·z

Prepln'od by:

.JP/f!Dl�19tlelmo

Jallllloirile

1001 Bradford Way

Governmental Management Services, LLC Kingston, TN 3TT63

Case:

InvoiceInvoiDatece #::

Invoice
321661/1 8

BIii To:
Heritage Park CDO 475 WestTown Piece

SStu.iteAu1g1u4stine, FL 32092

Due Date:     2/1/1 8
P.0. Number!

Copies

MInforanamatgemioennTtecFeeshnol-ogFye�bruFaryD2esc018ription • �' o

ebruary 2018 I

·St"?· 34

Hours/Qty

ODiffissceemSinupplatioiesn Agent Services - Fabrumy 2018 

·

•

•

,C

·

tr

"3��(

Rate4,386.25	Am4,3o8u6nt.26

125.00

68.40

1836..0303

126.00

68.40

81 53..0033

REttO FEB O a 2018

Total	$4,Bn.98
Payments/Credits		$0.00 Balance Due	$4,677.98

-

Future Horizons., Inc. 403 North First Street

�I	ff�r� - 528"49-  E

P O Box 1H5· 
H�st1n9s. FL 32145-1 116-

Voice:	800-682-1 187
Fax;.	904-692-1 193'

"Heriliige f'ark COD
.o/o GMC, l-LC
135 W, Central Blvd Ste 320
Orlando, FL  .32801

lnvo!.oe Date;.	Jan se. zn1
Page;	1

Aquatic-Weed · Contro1·&,piims

. ... .. ... . ... ... ..-----   --- ·· · · ·· ·· ·..__,_..,....,,." 	._._,•.•·..-..•·•-r�9u•!::!',!:,f;Nii:f1�;iY�:g�-­
--

Hi�;d.1:2[W��r��i���1��:\TI0Wf0.S3J1

Per Contract

"""'

-   . _    Net 30 Days	...	1	_

:�,{,���--x�����,�.....�_; ......._;-{c1t~:.,1, ::IJ1T/

-	_ ,Jif;RiE,:3/i1/1j��\t' si�l

• ____ _...,.......,,..••••__ ••    - • •••••••••� ✓-=--- ····· �  .. .. . . _  ., . ...... ._.__,._ ., ,_� · ·· ·..	· . . . .. _ �:	·· -···..   . · .. -·· · ········ -· · · -�·-: . __ . · ·· 

-- --� ::..

.  -  -�- ·-   ·· ______

�
JYV½
�

• •  • •  • • •  •••-v"'<,- ••-   • • 

-	-
.. ·· ·-·-·-�-�--.-..----- - ...  · .  =· ···············-·-····-.----·  .

•••• 

.. ....  : ·.· ··	..,.... .

.	'1·,-· ·.94· -··   5-.00--"'· ,·

Check/Credit Memo.No:

i TotaHnvotoo.Am_ount

f

PayrnaniiCradil: Appl-ie_d--

O.vardue invoi�s are su'bjeGt lo fmanoe cl'lalges;

-�•'-' hosv•,!;,-"OS:;:;:;;,::.:  •      . : .• •  • • •--  , 	•

.

·•• •• 

1 ,945.00 :

'�t

�tt::!!�1:!.f1�_na.ij:e�µt,Satv1��•i·_.t,µc·
lqrt�$t�, Tf.(�7!�

Bll! T():

St. Augustin!;!\ Pl·32092

-4sH1ue5ii:1te!8gDW1EI1S4PI Tark. ownCOPOlace

lnvolce

2/1/18

tnvo�,w;.; a5t-
trtY-r,t�)yei::,i:m�tteei;�· 211Ns.

·Total	$833.33-	
Payments/Credits	$0.00	
	$833.33	

� -.1-'\.&..J
"!l,  #   $'° ,. f't?

Post Office Box 849 11 Bunnell, FL 32110

Landscape Professionals

Tel 386,437,6211 U l'al< 386,5$6,1285

Invoke

I-11voice:

Invoice Date:.

lNV..0000201481
Fcbrn•ry I, 20!8

AceQu.nt-: l'0 Number:

U246

Bill To;

)>655 floridn Mining Blvd. W.

H•rllng• Parle Cpl)

lWmtt Tm

Bldg JOO, Ste 30$1306 Ja-cksonviUe, FL 32257

YeUow$toneLandscape PO Bo.\ !Otol7 Atlanta, GA 30392-10!7

l'roJeet Numb"'" Property Nnme:
·rer�D.!ll:

1002H06.102
Heim1g¢ PO.tk COD 1'1ET30

InvoiceDue Da'te-; lnvolte.Amo11nl:
i\lot1th of Senice:

Mar<ll 3, 201.& S2;943.74
fel>ruary illLS

"MonthlyLandscape Maintenance

2,943.74

lnvolce Tot.ti

Should you have any questions or itiqulries please call (386) 437-621 1.

k
Corporate T,uat Serv!ca; EP-MN-WN3l
60 Livingston A�e. SI. Paul, MN 55i 07

Invoice Number: Account Number: Invoice Date: Direct Inquiries To: Phone:

4886470
207421000
01/25/2018
STACEY  JOHNSON
40HJ35-3805

HERITAGE PARK CDD ATTN DISTRICT MANAG ER
C/O GOVERNMENTAL MANAGEMENT SERVICES 1 412 S NARCOOSSEE RD

. ST CLOUD FL 34771
HERITAGE PARK COD REF SER 2013 INT

STATEMENT SUMMARY
PLEASE REMIT BOTTOM COUPON PORTION OF THIS PAGE WITH CHECK PAYMENT OF INVOICE.

The tollowm ls a !ltat8mant of troosaatlons pertalnl!1g lo }'l)llf account. For fm1har inforrnaliao, pluim f1!1111ew Iha attaclled.

TOTAL AMOUNT DUE

All Invoices are due upon receipt

$4,041 .00

n	u

DECEIVE� FEB 12 2018
BY:•

_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Pleilll& delach at pertorallon and retum bottom portion of the slal.emm1twllh your Chee:!<. �le to U.S. Bank. ___ _ _ _____ ___ _

.

HERITAGE PARK COD REF SER 201 3 INT

Invoice Numbec . . .. 

41386478

AcOuerroem:untDuNumbee:.   . r. s. .•· . .   . .	. ·  2$4074,042110.0000
=:nqJ� Tor ••• •··  •··.. ·  : ST���

Wf�e-!nstruations:
U.S. Bank
ABA # 091 000022
Acct # 1-801 -501 3-5135
Trust Acct # 207421 000
Invoice # 4886470 Attn: Fee Dept St Paul

Please mall payments to:
U.S. Bank CM-9690
PO BOX 70870
St Paul, MN 55170-9690

nk.
HERITAGE PARK COO REF SER 2013 INT

Corporale Trust Servicas EP-MN-WN3L
60 1.Mngston Ave. St. Paul, MN 55107

Invoice Number: Invoice Date: Account Number: Direct Inquiries To: Phone:

4886470
01/251201 8
207421 000

STACEY JOHNSON
407-835-3805

CURRENT CHARG ES SUMMARIZED FOR ENTIRE RELATIONSHIP

Accounts  Included   207421000 In This Relationship:

207421 001	207421 003

207421 005	207421 006

207421 007

Detail of Current Charges	Volume	Rate	Portion of Year	Total Fees	
04280 Administration	1.00	3,750.00	1 00,00¾	$3,750.00	
Subtotal Administration Fees • In Advance 01/01 /201	8 " 12/31 /201 8			$3,750.09	
Incidental Expenses	3,750.00	o.ons		$291 .00	

 	

Subtotal Incidental Expenses
TOTAL AMOUNT DUE

$4$,024911 ..0000

The 1ees shown on this Invoice are-reflective of Jhe·mm.t ll!alnt fee schedule or notice of lee adjustment provided by U.S. Bank.
�2 of 2 

Governmental Management Services, LLC

1001 Bradford Way l(ingst,m, TN 37763

BUI To:
Harltaga Park COO 475 Weest Town Pb:!ce SU\te 114

St. Augustine, FL 32(!92

Invoice
Invoice #: 3$8 Invoice Date:  .2/13/18
Due Date: 2/1 3/18 Case:
P.O. Number:

�2

Hours/Qty

Rate

1 , 1 71.62

Amount

�lty Maintenance  January 1 .,. January 31, 201 8 Malntenanoe Suppllee

184.57

1,11 8741 ..5672

,_

:J 'lob , b -4$ ,. 1\ t. �·O

Total

.$1 ,356.19 

·Payments/Credits	$0.00
Balance Oue	$1 ,356. 19 

 	

GMS

HERITAGE l>ARK COMMUNITY DIWflOPMENT lllS!RfCT MA!t,TEIW-l¢i 131LLAlill.15 HO URS

JJm

.lli!.\!r§

� Dl!mlplk)ll

l"Ol( iliE MONll-t OF JAmlARY 2011!

1/1 1/18

1/1 1118
1/24116
1124118
TOTAL
Mil.ES

8
ll

8
3i
1 '!6

HERITAGE PARK

S.A.	�clad nrid akianMI laks aiid oulfall attlltl!lres (Used Galor end l.erge Trallar) and lnslml •No fishing• slgnage
J.l.		fllspei:lffll Md cleaned leltes and oulf�ll skuolures (U&ed G&IQr;ind Largr> Trallor) and lnslal 'No Fishing" &lgn11ge
S.A.	lnspeG!ed and �lea11ad )al(gs am! 0111ra11 s�tures (Used Galor nd U!ri!il 'Trailer)
K.H.	lnapacted end cleaned Isles.a and oulfall slru01uros (Used $alor 11nd Large Tralfer)

•M�1119e h reimbursable per secllc>n 112.061  Florida Slalum Mlle119e Rsle 2009-0.445

Potion J.111111111 2/5Hfl

HHEPRITAGE f'AAI(

1/11.118	4x4   Sign     poal& 111 7/18	G!ed 13!)&1 Ttash bags
111 1/18	Galot Md Lergs Trellet Rental 1l1f/18	Gasfor Gator
1/24/18	G11tor and L11rgs Trallsr Rental

TOTAL

PRIDE	EMPLOYEE!

S.A.

e.A.

20.66	S.A.
70.00

s.A.

11.00	SA

Si84,!i7

70.00

Hopping Green & Sams
A!tomey,andCounselorn
119 S. Monme Slraa\ Ste. 300
P.O. Boxe526 Tallaha'88a, Fl32314
B50,222.751J!l

�ECEIV��
FEB 22	1 :  
II\':	r::;! '

=--------������-���--------------	STATEMENT -------=	=====-===
February 12, 2018

Heritage Park Community Development District Governmental Management SelVices-a=, LLC 1412 s. Narcoossee Rd.
St. Cloud, FL 34771

General Representation HPAIUC	0000:1.	Cl:L
fOR PRQl'ES!IIQ!llAL $1!11.VICl!S RENPEBEP
01/18/18	CEL	Prepare for and attend board meeting.

"ti \'

BIii Number 98678
Billed through  01/31/2018

0.70 hrs

01/19/18	lAK
01/22/18	CEL

Prepare response to auditor letter request, Prepare auditor response.

0,80 hrs
0.20 hrs

01/22/18	JLE		Review auditor request letter; review and revise response to the same; follow-up.
01/31/18	CGS	Monitor proposed legislation which may Impact district.
Total fees for this matter DISEIIJ§ll!MEll!TS
Document Reproduction

Total disbursements for this matter

0.20 hrs

0.30 hrs
$493.50

4.00
$4.00

Eldred, Carl Stuart, Cheryl G. Earlywine, Jere L.

TOTAL FEES	$493.50	
TOTAL DISBURSEMENTS	$4.00	
TOTAL CHAR.GIES FOR THIS MA'ITER		

Kuehlke, Lou Ann - Legal Asst

8dred, Car1 Stuart, Cheryl G. Earlywine, Jere L.

0.90 hrs
0.30 hrs
0.20 hrs 0,80 hrs

0.90 hrs
0.30 hrs
0.20 hrs

280 /hr
355 /hr
275 /hr
100 /hr

280 /hr
355 /hr
275 /hr

$252.00
$106.50
$55.00
$80.00

$252.00
$106.50
$55.00

He!11:age Palk COO • General Re	BIii No.  98678	Page    2

�---:=-==--------------��----�-m==:------=�-=zg--�=""=--��·�-------�-------=----= 	ti::--=

Kuehlke, Lou Ann • Legal Asst	0.80 hrs	100 /hr	$80,00	
TOTAL FEES			$493.50	
TOTAL DISBURSEMENTS			$4.00	
TOTAL CI-IAII.GES FOR THIS mu.			

Please lm::lme the bill m.1ml:ler on vour check.

 	 	 	

Phone: 561 -994-9299

1412 S. Narcoossee Rd

Grau and Associates
2700 N. Military Trail, Suite 350 Boca Raton, Fl 33431- www.graucpa.com

Heritage Park Community Development Center
St Cloud, FL 34771

Invoice No.	16286 Date	02/01/2018

SERVICE	AMOUNT

Audit FYE 09/30/2017 

i:½:3
J�l'+

A1&:L '&t,

Current Amount Due

$	3,200.00

$••=•-- 3,200.00

l<JlfQ. S\'> . Jl.'l

0- 30
3,200.00

31- 60
0.00

61 - 90
0,00

91 - 1 20
0.00

Over 120

O.ot>

3,200.00

Balance

Payment due upon receipt.

Future Horizons, Inc.
403 North First Street

Invo ice Number: 53174

g

PO Box 11 15 
Ha stin s, FL 32 145-1 115 

Voice;	800 -682-1 '1 87
Fax:	904-692-1 1 93
Heritage Park coo
c/o GWMC, LLC

lnvoice Date; Page:

Feb 28, 2018
1

1 3r5l	. Central 8B0lvd Ste 320.
O  ando, Fl 32	1

1;;':::,,G•;gy:�ri�.'tY:t :::,t,·•:•::, '•.,':;;;•.·.:•·n'·:;•�teru '.'; ••·••: ··•••••: :•.··••' :d :::'.:,;:;.':'<'.��:::••J,!:<d•t·::,P��rtpjJ9f!nit\:�.j,i�,;��rJ�::f:,, .
.1. 00 j AquaticWeed Control	! Aquatic \/1/ ee   Control services in Herilage
Park fonhe month of February, 2018

Check/Credit Memo No:

!  Subtotal	1,945,00
Sale;3s Tax Freight
Total Invoice Amount	1,945.00 I
Payment/Credit Applied
g�QI����!;�[;:;�iii1±¥;:i:l.�2i��:I:1�·�f::��-�E���;�;��j;:,i;:�tJ;;:i;ii;tl;i•J�:U!jij,�t;;i:��f:f�:t•�i�iiliifiif�;;��:fo�•�:,;,;;f:�\����q9,�!
Overdue invoice s ar:e subject to finance charg.es.

Invoice:   In voice Date:

l..t"I V-0000204073
Morcli 1., 201 8

Invoice

Landscape Professionals
Post Office Box: 849  I I  Bunnell, FL 32110
Tel 386.437.6211 11  Fax 386.586,1285

APOccoNuunmt :ber: 	12246 -

Bill To:
Heritage Pork CDD
9655 Florido Miiling Blvd. W. Bldg 300, Ste 305/J06 Jacksonville, FL 32257

Remit To:.
Yellowstone Landscape PO Box 101017 
Atlanta, GA 30392-1017 

Proj ect Numbe1·: Property Name: Terms:

!002 ll 06 .102
Heritage Park COD NET :!0

Invoice. Due Date: lnvoice Amount:
Mi:m Ui of Servke:

March JI, 20 £8,
$2,943.74
March 2018

Monthly Landscnpc Maintenance.

Invoice Total

2,943 ;74

2,!>43.74

Should yon have any questions or inquiries please call (386) 437-621 1. 

Governmental Managem&nt Services! LLC 1001 Bradford Way
Kingston; TN 37763

Bill To:

Heritage Park COD 476 West Town Place
SStui. At&u1g1u4wne, FL 32092

Invoice
Invoice #:  359 Invoice Date: 3/1/18
Due Date: 3/1/18 Case:
P.O. Number:

 	
Description

Hours/Qty

Rate

Amount

Management Fees - March 2018

lnformatk>n Technology - March 2018

I· ;;-fc  • SB. 3 tf

4,386.25

4,386.25

Dissemination Agent Services� March 2018

� Sf

. 3/3

125:00

83.33

125,00

83.33

Telephone

Coples

, t.P,-5

lft

o.eo

8.25

0.60

a2s

Total	$4,603.43
-- Payments/Credits	$0.00

Balance Due	$4,603.43