Heritage Park
Community Development District May 29, 2025

AGENDA

Heritage Park Community Development District
475 West Town Place
Suite 114 St. Augustine, Florida 32092
	District Website: www.heritageparkcdd.com

May 22, 2025

Board of Supervisors
Heritage Park Community Development District Dear Board Members:
The Audit Committee Meeting of the Board of Supervisors of the Heritage Park Community Development District Meeting is scheduled for Thursday, May 29, 2025, at 1:00 p.m. at the Heritage Park Amenity Center, 225 Hefferon Drive, St. Augustine, Florida 32084. Immediately following will be the regular business meeting.

Audit Committee Meeting

Roll Call

Review and Selection of Audit RFP Criteria

Other Business

Adjournment
Regular Meeting

Roll Call
Public Comment
Approval of the Minutes of the March 27, 2025, Meeting

Consideration of Proposals:
Revised Proposal for Maintenance of Vacant Parcel
Future Horizons for Fiscal Year 2026
Yellowstone for Fiscal Year 2026

Acceptance of Fiscal Year 2024 Draft Audit Report
Consideration of Resolution 2025-09, Approving the Proposed Budget for Fiscal Year 2026 and Setting a Public Hearing Date for Adoption (July 24, 2025) (budget will be sent under separate cover)

Acceptance of Audit Committee’s Recommendation; Approval of Audit Criteria and Authorization for Staff to Publish an RFP for Auditing Services
Staff Reports
Attorney

Engineer
Manager
Report on the Number of Registered Voters (1,368)

Annual Form 1 Filing & Annual Ethics Training
Operations Manager
Report
Fountain Information
Audience Comments
Supervisors Requests
Financial Reports
Balance Sheet and Statement of Revenues & Expenditures
Assessment Receipt Schedule
Approval of Check Register
Next Scheduled Meeting – July 24, 2025 @ 1:00 p.m.
Adjournment

SECOND ORDER OF BUSINESS

HERITAGE PARK COMMUNITY DEVELOPMENT DISTRICT AUDITOR SELECTION
EVALUATION CRITERIA

Ability of Personnel.	(20 Points)

(E.g., geographic location of the firm’s headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.)

Proposer’s Experience.	(20 Points)

(E.g. past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other or current Community Development District(s) in other contracts; character, integrity, reputation of Proposer, etc.)

Understanding of Scope of Work.	(20 Points)

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

Ability to Furnish the Required Services.	(20 Points)

Extent to which the proposal demonstrates the adequacy of Proposer’s financial resources and stability as a business entity necessary to complete the services required.

Price.	(20 Points)***

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

Total	(100 Points)

***Alternatively, the Board may choose to evaluate firms without considering price, in which case the remaining categories would be assigned 25 points each.

THIRD ORDER OF BUSINESS

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, March 27, 2025 at 1:00 p.m. at the Heritage Park Amenity Center, 225 Hefferon Drive, St. Augustine, Florida 32084.

Present and constituting a quorum were:

Thomas Ferry	Chairman
Robert Curran	Vice Chairman
Joanne Wharton	Supervisor
Judith Kinnecom	Supervisor
Louis Pingotti	Supervisor

Also present were:

Jim Oliver	District Manager
Ryan Stilwell (via phone)	District Engineer
Kyle Magee (via phone)	Kutak Rock
Jeff Johnson	Operations Manager
Geri Ferry	HOA
Residents

The following is a summary of the actions taken at the March 27, 2025 Heritage Park Community Development District’s Board of Supervisors meeting.

FIRST ORDER OF BUSINESS	Roll Call
Mr. Oliver called the meeting to order at 1:00 p.m. All Supervisors were present.

SECOND ORDER OF BUSINESS	Public Comment
Ms. Geri Ferry of the HOA read a letter from the HOA, expressing their gratitude to the Heritage Park CDD for purchasing the property at 227 Hefferon Drive, as it saved the integrity of the community. They also appreciated the time, efforts, considerations and negotiations to bring the purchase to fruition. Mr. Oliver pointed out that it was a nice letter and it was great

working with the HOA. Ms. Ferry pointed out that Glen was cleaning up the spots and filling in holes. The HOA would continue to maintain them.

THIRD ORDER OF BUSINESS	Approval of the Minutes of the January 7,
2025 and January 23, 2025 Meetings
Mr. Oliver presented the minutes of the January 7, 2025 and January 23, 2025 meetings, which were included in the agenda package. Ms. Wharton noted on Page 5 of the January 23, 2025 minutes, under the Operation Manager’s Report, they were not going to spray an herbicide to kill the Muhly Grass and requested that, “Muhly Grass” be changed to “Weeds.” Mr. Ferry stated on Page 5 of the January 7, 2025 minutes, “The CDD was taking over responsibilities, as it would be better for the entire community and would be a burden to the HOA” should be changed to, “The CDD was taking over responsibilities, as it would be better for the entire community and would not be a burden to the HOA.” On Page 6, “723 units” should be, “703 units.”

On MOTION by Mr. Pingotti seconded by Ms. Kinnecom with all in favor the Minutes of the January 7, 2025 and January 23, 2025 Meetings were approved as amended.

FOURTH ORDER OF BUSINESS	Discussion of Pond Banks
Mr. Johnson reported that he was obtaining proposals for the four or five pond banks that he walked and once they were received, he would provide them at the next meeting. Ms. Wharton reported that she missed the initial part of the walk through but was able to walk a couple of ponds with Mr. Johnson. Mr. Johnson pointed out that they looked at Ponds 1100 and 1200 first and then proceeded to Ponds 100 and 500. Mr. Ferry stated that he looked at Pond 1700 with Mr. Johnson and asked if the proposals would be from Yellowstone. Mr. Johnson confirmed that Yellowstone would be providing them but could get additional proposals at the Board’s request. Ms. Wharton indicated that she contacted the Ag Center with the University of Florida, who recommended a pond expert not affiliated with a maintenance contract and proposed having a special meeting before taking action on the proposals. Ms. Wharton wanted to be educated on the best practice for the ponds, as the erosion was significant on some of these ponds and had some questions for the engineer. There was significant erosion on Pond 11 in The

Villas, as approximately 4 to 5 feet of the pond bank was eroded. It was her opinion that the CDD had a contractual obligation with Yellowstone to provide an estimate and they needed an expert, but in the meantime, recommended obtaining additional bids and scheduling a meeting with the pond expert from the Ag Center, the engineer and Mr. Johnson. Mr. Oliver suggested scheduling it as part of the next regular meeting and determining whether or not to schedule an additional meeting. Mr. Wharton would coordinate this with Mr. Oliver.

FIFTH ORDER OF BUSINESS	Consideration of Yellowstone Proposal for
Maintenance of Vacant Parcel
Mr. Johnson presented a proposal from Yellowstone for maintenance of the vacant parcel in the amount of $870 per month, which was included in the agenda package and was for mowing and the trimming of trees. Mr. Ferry recalled Mr. Ken Kinnecom saying that the CDD used Yellowstone, because they provided a discount to the CDD, but the HOA no longer used them. Mr. Curran pointed out that The Villas still used Yellowstone. Mr. Ferry indicated that
$870 times 12 months equated to $10,440, not $11,414. Mr. Oliver would obtain a revised proposal. Ms. Wharton indicated that the proposed amount was more than she anticipated but questioned whether the irrigation was working and how often it ran. Mr. Johnson believed that everything should be operational. Ms. Wharton wanted the irrigation to be completely inspected, to ensure that it was functional, as there was no irrigation for the last six months and to only have mowing included for the first year and none of the other services, as the amount of the proposal was triple of what she wanted to spend. Mr. Ferry agreed that the amount was high. Mr. Johnson asked if there should be pesticides. Ms. Wharton did not want fungicides or fertilizer. Mr. Johnson would obtain a proposal for just mowing and irrigation. Mr. Oliver asked if it was an HOA irrigation system. Ms. Ferry must look into this, as there may be some crossovers with the water. The only concern that she had was the red ants, as it was $10,000 to $11,000 a treatment. They would monitor the red ants and table this item.

SIXTH ORDER OF BUSINESS	Board Guidance Regarding Preparation of
Fiscal Year 2026 Proposed Budget
Mr. Oliver stated in preparation for Fiscal Year 2026 Proposed Budget, which runs from October 1st to September 30th, a budget would be provided to the Board at the May meeting. The Board was required to approve a Proposed Budget by June 15th of each year, per Chapter 190 of

the Florida Statutes. Then the Board would adopt the final budget at the public hearing, no sooner than 60 days after the Proposed Budget was approved. Normally, the Board approved the Proposed Budget in late May and adopted it in late July. Ms. Wharton wanted to build the capital reserve like the pond banks for the next few years and make cuts in several line items.

SEVENTH ORDER OF BUSINESS	Appointment of Audit Committee
Mr. Oliver explained that per the Florida Statutes, as a government, CDDs were required to go through the Request for Proposal (RFP) process to select an auditor. The one selected would perform the Fiscal Year 2025 audit, which would not commence until the fiscal year closes on September 30th. Typically, the Board designated themselves as the Audit Committee, which was what staff recommended.

On MOTION by Mr. Ferry seconded by Ms. Wharton with all in favor designating the Board as the Audit Committee was approved.

Mr. Oliver reported at the next meeting; staff would provide evaluation criteria for the Audit Committee to rank the firms. Typically, there would be four or five items.

EIGHTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Magee had no specific report. Ms. Wharton reported that the closing was completed, which Mr. Oliver confirmed did not affect their insurance rates.

Engineer
Mr. Stilwell reported that he looked at Pond 500 and would provide a report at the next meeting. Ms. Wharton voiced concern about the depth of the ponds, as some of the ponds were 20 years old and in the last 10 years, there was significant erosion. According to the Statute, if a pond was 25% reduced, they were required to re-dredge them. Mr. Stilwell was not familiar with the Statute, but typically the life of a pond was 20 years and most of the major maintenance, was in the 20-to-30-year range. Other Districts had older ponds. The key factor in the depth of a pond, in order for it to perform the natural cycles, was that it needed to have a depth of about 6 feet. He did not know the depth of these ponds and would have to look at the plans from the

original engineer, but on average, the pond depth was 8 feet, but some may be deeper. The erosion that Ms. Wharton referred to, was due to the pond going up and down and the concern was someone falling into the pond and not being able to stand up. They have done repairs on ponds in other communities, utilizing different methods and would provide some examples at the next meeting.
Ms. Wharton requested that Mr. Stilwell research the original depth of these ponds, how the ponds changed and the Statute for the depth of the pond changing. Mr. Stilwell pointed out that they could review the historical data to find out some of the information, but they must hire someone to determine the actual depth. Mr. Stilwell explained that the way that stormwater ponds function, the key measurement was where the water was at, compared to the top of bank, where all of the storage was occurring. Since they did not rely on percolation into the soil, he was not worried about water going into the ground and through the bottom of the pond and would review the data and do a quick walk through. Ms. Wharton pointed out that she did not want to incur any additional costs to do so. Mr. Stilwill indicated that he had this information and would provide it to Mr. Oliver for the next meeting.

Manager
Mr. Oliver reminded the Board Members that their Form 1 was due by July 1st and the yearly ethics training was due on January 1st. Ms. Wharton requested better training. Mr. Oliver recommended that the Board wait to complete the training, as the method of training may change in the Legislative Session. Ms. Kinnecom asked if there was a form to fill out. Ms. Wharton indicated that there was a box on Form 1 that they needed to mark and offered to help Ms. Kinnecom with it. Mr. Ferry recalled Mr. Haber saying that the October 1st training was still in effect. Mr. Oliver believed that there was training for this calendar year but would verify it with Mr. Haber. The training that occurred in 2024, would be marked on the Form 1 that was due on July 1st.

Operations Manager
Report
Fountain Information
Mr. Johnson presented the Operations Manager Report, which was included in the agenda package. Ms. Wharton questioned what hours the fountains were running. Mr. Johnson

confirmed that the clock ran from 8:00 a.m. to 8:00 p.m. Ms. Wharton requested that the time be changed to 8:00 a.m. to 7:00 p.m., as the electricity to run the fountain, was a major expenditure. However, there was a big reduction in their electric bill when they switched to LEDs, but never saw this reduction and requested that someone speak to Florida, Power & Light (FPL) about their bill, as it seemed high. Mr. Oliver would speak to them, but for streetlights, they paid a flat fee on a per pole basis, not for the actual energy use. Mr. Johnson offered to change the time from 9:00 a.m. to 7:00 p.m. Ms. Wharton agreed. Mr. Oliver would have the accountant provide an analysis of the electric bills for the past five years. Ms. Wharton requested skipping aquatic weed control services for one month per year, starting in January of next year, in order to save $1,945, as January had the least amount of weeds growing, due to the cold temperatures. She was also saving room in case there was another significant algae issue. Mr. Oliver recommended asking Future Horizons about the impact that it would have.

NINTH ORDER OF BUSINESS	Audience Comments
Ms. Ferry wanted clear definition of what the CDD responsibilities were, so a handout could be distributed to the community. Resident Ann Germain pointed that Pond 100 was not owned by The Villas. Ms. Wharton acknowledged that she misstated this. Mr. Ferry clarified that Pond 700 was owned by The Villas. Ms. Germain understood the concern about the budget, as everyone was concerned about money, but asked if it would be costly to treat the red ants in the vacant area, as there was a possibility that the nearby homes would be affected. Ms. Wharton pointed out that this area was around concrete, a path and a small portion was touching the HOA; however, they could obtain a bid. Mr. Johnson asked if it should be a separate bid or included in the mowing. Ms. Wharton preferred to have a separate bid from Yellowstone. Mr. Oliver pointed out that whatever they did, if it was not Yellowstone, they needed to ensure that an agreement was in place, in order to have indemnification language. Mr. Pingotti pointed out that HOA property abuts all of the homes and questioned whether they were being treated. Ms. Germain clarified if the ants move their homes to the vacant area, it will affect the surrounding homes. Ms. Wharton indicated that they would find out the cost.
Ms. Germain understood that riprap was made up of stones and questioned whether they could consider putting in plants along the edges. Mr. Oliver confirmed that riprap was a layer of large stones that protected soil from erosion. Ms. Wharton pointed out that this was why they

wanted education and the Ag Center from Florida State to provide long-term options. Ms. Germain felt that the Board did a good job of informing the community about what was occurring but questioned whether or not the Board should be using themselves as auditors. Mr. Oliver explained that the Board was not performing an audit, but were actually an Auditor Selection Committee, to go out for RFPs, evaluate the proposals and select the auditor to perform the audit, based on the evaluation criteria.

TENTH ORDER OF BUSINESS	Supervisors Requests
Mr. Pingotti reported that HOA office staff was sending out emails to the community stating that the CDD was in charge of the street lights, which was incorrect. Mr. Oliver would provide clarification to Ms. Ferry, so a clarification email could be sent stating that the District paid for the streetlights and FPL was in charge of them. Mr. Curran pointed out that he issued two tickets for two light posts on Heritage Park Drive. The first one that was opened on January 23rd, was closed the next day, but FPL did not work that fast and the second one was opened on February 14th, which he was tracking. The status remained open, but yesterday it was closed and the two light poles were still not lit. Mr. Pingotti assumed it was a defective photocell issue.

ELEVENTH ORDER OF BUSINESS	Financial Reports
Balance Sheet and Statement of Revenues & Expenditures
Mr. Oliver presented the Unaudited Financial Statements through February 28, 2025, which were included in the agenda package. They were five months into the fiscal year. The balance in the Capital Reserve Fund was $138,000. In the administrative section, there was a variance of $4,990 for legal advertising, but it was mostly because bonds were issued and there was a mailed notice. Mr. Oliver would try to get reimbursement from the Series 2025 Cost of Issuance Fund, as there was currently $11,000 in that fund. That was the only significant negative variance. The District was on budget but was not building any surplus funds.

Assessment Receipt Schedule
Mr. Oliver presented the Assessment Receipt Schedule, which was included in the agenda package. Assessments were at 95.8% collected and should be fully collected in the next month or so.

Approval of Check Register
Mr. Oliver presented the Check Register for January 1, 2025 to February 28, 2025 in the amount of $37,770.28, which was included in the agenda package. Ms. Wharton asked if they were paying electric for this month. Mr. Oliver confirmed that an auto payment was made to FPL. Ms. Wharton pointed out that their biggest expenditure thus far were the streetlights and wondered if there were grants or if the amount could be reduced to offset that.

On MOTION by Ms. Wharton seconded by Mr. Ferry with all in favor the Check Register for January 1, 2025 to February 28, 2025 in the amount of $37,770.28 was approved.

TWELFTH ORDER OF BUSINESS	Next Scheduled Meeting – May 22, 2025 @
1:00 p.m.
Mr. Oliver stated that the next meeting was scheduled for May 22, 2025 at 1:00 p.m., which was the budget approval, but asked if it could be changed, as he and his wife would be on vacation. Ms. Wharton agreed, as she would be in New York. Discussion ensued and there was Board consensus to change the May meeting to May 29, 2025.

On MOTION by Mr. Ferry seconded by Mr. Curran with all in favor moving the May 22, 2025 meeting to May 29, 2025 at 1:00
p.m. was approved.

THIRTEENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Curran seconded by Ms. Wharton with all in favor the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

FOURTH ORDER OF BUSINESS

A.

LOCATION OF PROPERTY

Heritage Park Dr & East Red House St. Augustine, FL 32084

Landscape Enhancement Proposal for
Heritage Park CDD
Jeff Johnson GMS-CF, LLC

jjohnson@rmsnf.com

Top Choice Insecticide Application

AMOUNT

UNIT PRICE

QTY

DESCRIPTION

Labor for Application (man hours)	2	$85.00	$170.00	
Top Choice	1	$457.14	$457.14	

This proposal is for the application of Top Choice in the vacant lot across from the amenity center to mitigate fire ants. This proposal is for a one time application, the specified product has a 4-6 month residual, two applications may be needed annually.

Terms and Conditions: Signature below authorizes Yellowstone Landscape to perform work as described in this proposal and verifies that the prices and specifications are hereby accepted. This quote is firm for 30 days and change in plans or scope may result in a change of price. All overdue balances will be charged a 1.5% a month, 18% annual percentage rate.

Limited Warranty: Plant material is under a limited warranty for one year. Transplanted material and/or plant material that dies due to conditions out of Yellowstone Landscape’s control (i.e., Act of God, vandalism, inadequate irrigation due to water restrictions, etc.) shall not be included in the warranty.

Subtotal	$627.14	
Sales Tax	$0.00	
Proposal Total	$627.14	

AUTHORIZATION TO PERFORM WORK:

By		

Date

Print Name/Title

Heritage Park CDD

THIS IS NOT AN INVOICE

LOCATION OF PROPERTY

Heritage Park Dr & East Red House St. Augustine, FL 32084

Proposal for
Heritage Park CDD
Jeff Johnson GMS-CF, LLC

jjohnson@rmsnf.com

Monthly Service for Open Lot Adjacent to Amenity Center

AMOUNT

DESCRIPTION

Landscape Enhancement	$495.00

This proposal is for the addition of the the area adjacent to the amenity center to be added to the annual contract. The cost provided in this proposal is the monthly cost for this additional area.
This proposal includes mowing services, and monthly irrigation inspections.

Annual Cost: $5,940.00 (Annual Cost Includes Seasonal Visit Adjustment)

Terms and Conditions: Signature below authorizes Yellowstone Landscape to perform work as described in this proposal and verifies that the prices and specifications are hereby accepted. This quote is firm for 30 days and change in plans or scope may result in a change of price. All overdue balances will be charged a 1.5% a month, 18% annual percentage rate.

Limited Warranty: Plant material is under a limited warranty for one year. Transplanted material and/or plant material that dies due to conditions out of Yellowstone Landscape’s control (i.e., Act of God, vandalism, inadequate irrigation due to water restrictions, etc.) shall not be included in the warranty.

Subtotal	$495.00	
Sales Tax	$0.00	
Proposal Total	$495.00	

AUTHORIZATION TO PERFORM WORK:

By		

Date

Print Name/Title

Heritage Park CDD

THIS IS NOT AN INVOICE

Heritage Park

1245NVX449897	100	5/8/2024		
1128VX440531	200	8/11/2011		
1142VX440991	300	12/29/2011		
1142VX440992	400	12/29/2011		
1142VX440996	500	12/29/2011		
3237NVX446578	600	1/29/2025		
PowerHouse	700	Did not Install		
2129VX440735	800 East	10/22/2012		
2129VX440736	800 West	10/22/2012		
1238NVX448547	900	4/9/2024		
3237NVX446576	1000 North	9/23/2024		
1245NVX449898	1000 South		*	
1238NVX448548	1100	10/11/2021		
3237NVX446579	1200	11/11/2024		
7114NA448604	1300	6/15/2017		
3237NVX446574	1400 East			
1238NVX448546	1400 West	4/11/2023		
Lake Fountain	1500	Did not Install		
1142VX440990	1600	12/29/2011		
3237NVX446575	1700	10/16/2024		
1142VX441016	1800	12/9/2011		
				
* Replaced old Power House			
				
Units awaiting Installation			
4252NVX442799	4252NVX442803			
4252NVX442800	4252NVX442808			
4252NVX442801	4252NVX442809			
4252NVX442802				
				
Warranty Period is two years and starts on installation date		

Kasco 4400 VFX

B.

FUTURE HORIZONS, INC	PROPOSAL
P.O Box 1115 Hastings, FL 32145	3878 Prospect Ave Suite 13, Riviera Beach, FL 33404

04/08/2025

Heritage Park CDD
Attn: Jeff Johnson
435 Bannon Lakes Blvd St. Augustine, FL 32259
RE: Monthly Aquatic Services Proposal/

jjohnson@rmsnf.com 904-759-8061

We propose hereby to furnish material and labor to complete in accordance with specifications below, for the sum of:
Twenty Three Thousand Three-Hundred Forty Dollars and 00/100	$23,340.00

Payments to be made as follows:
Monthly payments of $1,945.00; invoiced at the completion of treatment and payable within thirty days.

We hereby submit specifications and estimates for:
FUTURE HORIZONS, INC. will continue to maintain a monthly aquatic plant management program for eighteen Jakes (approx. 28.6 acres) located at 384 Cobbler Trail, Ponte Vedra, Florida.
FUTURE HORIZONS, lNC. will provide all labor, equipment, herbicides and technology to control all submersed, floating and undesirable emergent aquatic vegetation and algae.
FUTURE HORIZONS, INC will inspect and/or apply the herbicides once each month October through April, and twice a month May through September to control and prevent the vegetation from reestablishing in the designated area.
FUTURE HORIZONS, INC. will use only state approved herbicides, application techniques and certified applicators in treating the designated area.
FUTURE HORIZONS, INC. will provide proof of one million dollars liability and vehicle insurance and workers compensation upon request.
FUTURE HORIZONS, lNC. reserves the right to stop the aquatic management program should customer fail to pay each invoice within sixty (60) days. Once delinquent invoices are paid in full, there will be an additional start-up fee often percent of the remaining contract balance. This start-up fee will be paid before additional treatments are made by the contractor. This start-up fee is necessary because of regrowth of aquatic vegetation.
This contract will be renewed automatically annually but may be canceled by either party with sixty days' written notice. Should legal services become necessary in collection of the outstanding debt of this contract, it would become the financial obligation oftbe proposed client.
Upon acceptance, please sign and return this proposal and retain a copy for your files. 1.5 % interest will be added to payments for every thirty days past the due date.
*Credit Card Transactions over $1,000.00 wiU incur a 5% Administrative Fee

Customer or Authorized Agent Signature	Date

Print Company Name of Signer Date	{f1,�

P(800) 682-1187	F(904} 692-1193	E info@futurehorizonsinc.com	w www.futurehorizonsinc.com

C.

Landscape Maintenance Services Proposal
prepared for
HERITAGE PARK CDD

Jeff Johnson District Manager
Riverside Management Services

255 Hefferon Dr, St Augustine

May 02, 2025

LANDSCAPE MAINTENANCE
Your commercial landscape is a valuable investment and retaining that value ultimately comes down to excellent landscape maintenance.
The following is a summary of the proposed scope of services to be provided. It serves as an outline, detailing the Best Practices that our company has developed in order to ensure that we provide consistent landscape maintenance services to your property and meet all the contractual specifications of your landscape maintenance agreement.

Landscape Maintenance Services Proposal	1

MOWING

TURFGRASS SPECIFICATIONS

Schedule of mowing is determined by the type of turf being serviced and adjusted to coincide with seasonal growth rates to maintain a consistent, healthy appearance.
Scheduled cuts missed due to inclement weather will be made up as soon as possible.
Mower blades will be kept sharp at all times to prevent tearing of grass leafs.
Turf growth regulators may be used to assist in maintaining a consistent and healthy appearance of the turf.
Various mowing patterns will be employed to ensure the even distribution of clippings and to prevent ruts in the turf caused by mowers. Grass clippings will be left on the lawn to restore nutrients, unless excess clippings create an unsightly appearance.
Turf will be cut to a desirable height with no more than 1/3 of the leaf blade removed during each mowing to enhance health and vigor.

EDGING & TRIMMING
Yellowstone Landscape will neatly edge and trim around all plant beds, curbs, streets, trees, buildings, etc. to maintain shape and configuration.
Edging equipment will be equipped with manufacturer's guards to deflect hazardous debris.All walks will be blown after edging to maintain a clean, well-groomed appearance.
All grass runners will be removed after edging to keep mulch areas free of weeds and encroaching grass.“Hard” edging, “soft” edging and string trimming will be performed in conjunction with turf mowing operations.
Areas mutually agreed to be inaccessible to mowing machinery will be maintained with string trimmers or chemical means, as environmental conditions permit.

Landscape Maintenance Services Proposal	2

DEBRIS REMOVAL
Prior to mowing, each area will be patrolled for trash and other debris to reduce the risk of object propulsion and scattering, excluding areas concentrated with trash (e.g., dumpster zones, dock areas, and construction sites).
Landscape debris generated on the property during landscape maintenance is the sole responsibility of Yellowstone Landscape, and will be removed no additional expense to the Client.

FERTILIZER

Turf grass will be fertilized as appropriate in accordance with type using a premium turf fertilizer containing minor elements.
Various ratios of Nitrogen, Phosphorus, and Potassium (NPK) will be utilized for different growing seasons and environmental conditions. All sidewalks, roads, curbs, and patios will be swept clean of granular fertilizer after applications to minimize staining.

INSECT, DISEASE, & WEED CONTROL
Treatment of turf areas for damaging insect infestation or disease and weed control will be the responsibility of Yellowstone Landscape.
All products will be applied as directed by the manufacturer’s instructions and in accordance with all state and federal regulations.
Yellowstone Landscape must possess and maintain an active certified Pest Control License issued through the local governing department responsible for issuing such licenses. Only trained applicators will apply agricultural chemicals.
Access to a water source on the Client’s property must be provided for use in spray applications.
Landscape Maintenance Services Proposal	3

PLANT MATERIAL SPECIFICATIONS

SHRUBS
All pruning and thinning will be performed to retain the intended shape and function of plant material using proper horticultural techniques. Shrubs will be trimmed with a slight inward slope rising from the bottom of the plant to retain proper fullness of foliage at all levels.
Plant growth regulators may be used to provide consistent and healthy appearance for certain varieties of plant material and ground covers.
Clippings are to be removed by Yellowstone Landscape following pruning.

TREE MAINTENANCE
Canopies will be raised to a maximum height of 10 feet or a maximum 2-inch caliper limb size to maintain the appropriate form of the tree and the appropriate clearance for pedestrians.
Palm Trees will have only brown or broken fronds removed at time of pruning.
Yellowstone Landscape will maintain staking and guying of new trees. Re-staking of trees due to extreme weather is provided as a separate, billable service.

FERTILIZATION
Shrubs and ground cover will be fertilized with a recommended analysis containing a balanced minor nutrient package with a minimum 50% slow-release Nitrogen source product. Fertilization typically occurs in spring and fall, according to environmental conditions.
Ornamental and Shade Trees will be fertilized utilizing a balanced tree fertilizer at recommended rates according to size.
Palm Trees will be fertilized utilizing a balanced palm tree fertilizer at recommended rates according to size.

INSECT, DISEASE, & WEED CONTROL
Plants will be treated chemically as needed to effectively control insect infestation and disease as environmental and horticultural conditions permit. In extraordinary cases where disease or pests resist standard chemical treatments, Yellowstone Landscape will offer suggestions regarding the best course of action.
Open ground in plant beds will be treated by manual or chemical means to control weed pressure as environmental, horticultural, and weather conditions permit.
Yellowstone Landscape will maintain a log listing all applications and will have MSDS sheets available for each product used on the Client’s property.
The Client must provide access to a suitable water source on their property for use by Yellowstone Landscape in spray applications

Landscape Maintenance Services Proposal	4

EDGING & TRIMMING
Groundcovers will be confined to plant bed areas by manual or chemical means as environmental conditions permit.
“Weedeating” type edging will not be used around trees.

IRRIGATION SYSTEM SPECIFICATIONS
Irrigation inspections include inspection of sprinkler heads, timer mechanism, and each zone. In addition, the system will be inspected visually for hot spots and line breaks with each additional visit to the property.
Irrigation rotors and spray nozzles will be kept free of grass and other plant material to ensure proper performance.
Minor nozzle adjustments and cleaning and timer adjustments will be performed with no additional charge.
Yellowstone Landscape will promptly inform the client of any system malfunction or deficiencies.
Repairs for items such as head replacement, broken lines, pumps or timers will be performed upon the client’s approval and billed accordingly.
Any damage caused by Yellowstone Landscape personnel shall be repaired promptly at no cost to the Client.

ANNUAL FLOWERS
Annual flower beds will be serviced to remove flowers that are fading or dead (“deadheading”) to prolong blooming time and to improve the general appearance of the plant.
All soils are to be roto-tilled after removing and prior to installing new flowers.
“Flower Saver Plus®” (or comparable product) containing beneficial soil micro-organisms and rich organic soil nutrients, will be incorporated in the annual flower planting soil at the time of each flower change.
Supplemental top-dressing with a controlled-release fertilizer and/or soluble liquid fertilizer will be applied to enhance flowering and plant vigor.

Landscape Maintenance Services Proposal	5

ADDITIONAL DETAILS

Yellowstone Landscape will provide extra services, special services and/or landscape enhancements over and above the specifications of landscape maintenance agreement at an additional charge with written approval from an authorized management representative of the Client.
Property inspections will be conducted regularly by an authorized Yellowstone Landscape representative. Yellowstone Landscape will document and correct any landscape maintenance deficiencies identified within one week, or provide a status update for work requiring a longer period to accomplish.
Yellowstone Landscape will provide the Client with a contact list for use in case of emergencies and will have personnel on call after regular business hours to respond accordingly.

Landscape Maintenance Services Proposal	6

LANDSCAPE PERSONNEL

Yellowstone Landscape will provide all labor, transportation and supervision necessary to perform the work described herein.
Field personnel will be equipped with all necessary supplies, tools, parts and equipment and trained to perform work in a safe manner.
Personnel will be licensed for all applicable maintenance functions, including any pesticide or supplemental nutrient applications, as required by law.
Yellowstone Landscape service vehicles will be well maintained and clean in appearance. Vehicles must be properly licensed and tagged, and operated only by licensed personnel.
All Yellowstone Landscape vehicles must operate in a safe and courteous manner while on the Client’s property. Pedestrians have the right-of-way and service vehicles are expected to yield.
All trailers, storage facilities, and maintenance equipment must be in good condition and present a clean and neat appearance.
Tools and equipment must be properly suited for their purpose and used in a safe manner, utilizing the appropriate safety gear at all times.

Landscape Maintenance Services Proposal	7

PROJECT NAME:
St Johns River Water Management
CLIENT SINCE:
2020

SERVICES PROVIDED:
Landscape Maintenance, Landscape Design, Landscape Enhancement

PROJECT NAME:
Ocean Palms HOA

CLIENT SINCE:
2019

SERVICES PROVIDED:
Landscape Maintenance, Landscape Design, Landscape Enhancement

PROJECT NAME:
Madeira CDD St. Augustine
CLIENT SINCE:
2018

SERVICES PROVIDED:
Landscape Maintenance, Landscape Design, Landscape Enhancement

CLIENT CONTACT:
Debi Edwads
Procurement Specialist

Palatka Headquarters 4049 Reid St
Palatka, FL 32177

P: 386-329-4500
E: dkedwards@sjrwmd.com

CLIENT CONTACT:
Alice Randolph
Association Manager

230 San Nicolas Way St Augustine, FL 32080

P: 904-461-9708
E: arandolph@mayresort.com

CLIENT CONTACT:
Lesley Gallagher
District Manager

Rizzetta & Company 2806 North Fifth Street, Unit 403
St Augustine, FL 32084

P: 904-436-6270
E: lgallagher@rizzetta.com

PROJECT NAME:
Hammock Beach Resort

CLIENT SINCE:
2002

SERVICES PROVIDED:
Landscape Maintenance, Landscape Design, Landscape Enhancement

PROJECT NAME:
Woodhaven Condominiums
CLIENT SINCE:
2014

SERVICES PROVIDED:
Landscape Maintenance, Landscape Design, Landscape Enhancement

CLIENT CONTACT:
Carlton Grant Regional Managing Director

Hammock Beach Resort 200 Ocean Crest Dr.
Palm Coast, FL 32137

P: 386-246-5602
E: cgrant@hammockbeach.com

CLIENT CONTACT:
Joe Cinesi
Board of Directors

100 Brighton Circle Palm Coast, FL 32137

P: 904-599-5968
E: jc052014@cfl.rr.com

PROJECT NAME:
Forest Park Estates

CLIENT SINCE:
2015

SERVICES PROVIDED:
Landscape Maintenance, Landscape Design, Landscape Enhancement

CLIENT CONTACT:
John Slawinski
Board President

Colbert Ln
Palm Coast, FL 32137

P: 386-569-8278
E: jeslawinski@att.net

CORE MAINTENANCE SERVICES	PRICE

Mowing & Detail Services
Includes Mowing, Edging, String Trimming, Blowing, Shrub Pruning, Weed Removal, Ant Treatments of Active Mounds & Property Policing

$38,975.16

Integrated Pest Management
Includes Turf & Shrub Fertilization, Pest Control Applications

INCLUDED

Irrigation Inspections
Includes Adjusting Heads & Nozzles, Seasonal Clock Adjustments, Cleaning Out/ Maintaining Valve Boxes & Standard Irrigation Reports

INCLUDED

Easement on East Red House
This area will be mowed with small mowers, (21 inch) or string trimmer if ground is too wet to support larger equipment

INCLUDED

Addendum for Open Lot Adjacent to Amenity Center Parking
mowing and irrigation only

$5,940

ANNUAL GRAND TOTAL

$44,915.16

MONTHLY GRAND TOTAL

$3,742.93

Landscape Maintenance Services Proposal

10

ANNUAL GRAND TOTAL	$44,915.16

Landscape Maintenance Services Proposal

11

Managing the needs of your unique landscape requires careful planning and attention to detail. Our experienced professionals use their extensive training and state-of-the-art equipment to ensure the health and sustainability of your living investment. Should you ever have additional needs, questions or concerns, please ask us.
Geographic location and climate play a major role in the timing of our service delivery; schedules are adjusted to coincide with seasonal growth rates in order to maintain a consistent, healthy appearance. Services missed due to inclement weather will be made up as soon as possible. The following table summarizes our planned visits for completing each of the services performed on your property:

	Service	Visits	

MOWING & DETAIL SERVICES		
38	

IPM- FERTILIZATION & PEST CONTROL			

TURF FERTILIZATION		
As Needed	

INSECTICIDE, HERBICIDE		
As Needed	

IRRIGATION INSPECTIONS		
12	

BILLING ADDRESS:

50 Ellis Street
St Augustine, Florida 32095

PROJECT DETAILS

CLIENT NAME:	Riverside Management Services

PROPERTY CONTACT:	Jeff Johnson

PROPERTY CONTACT EMAIL:	jjohnson@rmsnf.com

PROPERTY CONTACT PHONE:	904-660-3669

CONTRACT EFFECTIVE DATE:	October 01, 2025

CONTRACT EXPIRATION DATE:	September 30, 2026

INITIAL TERM:	One Year

PROPERTY NAME:	Heritage Park CDD

PROPERTY ADDRESS:	255 Hefferon Dr, St Augustine

CONTRACTOR:	Yellowstone Landscape, PO Box 849, Bunnell, FL 32110

YELLOWSTONE CONTACT:	Business Development Manager

YELLOWSTONE CONTACT EMAIL:	jdistler@yellowstonelandscape.com

YELLOWSTONE CONTACT PHONE:	386-237-8621

YELLOWSTONE SCOPE OF SERVICES:	The Client agrees to engage Yellowstone Landscape to
provide the services and work as described.

Landscape Maintenance Services Proposal	12

AGREEMENT

COMPENSATION SCHEDULE:

The Client agrees to pay Yellowstone Landscape $44,915.16 annually, in equal monthly installments billed in the amount of $3,742.93 upon receipt of invoice.
Charges will increase at the commencement of each additional automatic twelve (12) month renewal term per the Agreement Renewal section on the following page of this agreement. The TERMS AND CONDITIONS following and the EXHIBITS attached hereto constitute part of this agreement.

Landscape Maintenance Services Proposal

13

Presented by: Yellowstone Landscape

Printed Name: Christopher Adornetti, Officer
Date: Not yet accepted

Accepted by: Heritage Park CDD c/o Riverside Management Services



SIGNATURE	
Jeff Johnson

Printed Name: Jeff Johnson
Date: Not yet accepted

TERMS & CONDITIONS
Entire Agreement: This Landscape Management Agreement contains the entire agreement between the Parties and supersedes all prior and contemporaneous negotiations, promises, understandings, commitments, proposals, or agreements, whether oral or written on the subject matter addressed herein. This Agreement may only be modified or amended by a writing signed by authorized representatives of both Parties.

Acceptance of Agreement: The Agreement constitutes Yellowstone Landscape (hereafter referred to as “Yellowstone”) offer to Client and shall become a binding contract upon acceptance by Client’s signature on this Agreement and/or instruction to perform the Services by Client’s authorized representative. The Parties agree that the provisions of the Agreement shall control and govern over any contract terms and/or Purchase Orders generated by Client and that such documentation may be issued by Client to, and accepted by, Yellowstone without altering the terms hereof.

Price, Quality, and Working Conditions: The amounts in the “Compensation Schedule” include all labor, materials, insurance, equipment, and supervision for the performance of the specified Services in the attached exhibits. All materials supplied as part of this agreement are guaranteed to be as specified and all work shall be completed in a workmanlike manner according to standard landscape maintenance practices (“Warranty”).
Unless otherwise stated in writing Yellowstone shall have the right to rely on the contents of all documents provided by Client and/or its agents, including Plans, Specifications, and test results, without independent verification and analysis by Yellowstone. Client agrees that Yellowstone is not an insurer or guarantor of the appropriateness of any landscape design provided by others, or of the long term viability of plant material utilized within that specified landscape design or of the site constraints (including watering restrictions) under which Yellowstone is required to perform its Services.

Assignment: Neither Client nor Yellowstone may assign this Agreement or transfer any right, interest, obligation, claim, or relief under this Agreement without the prior written consent of the other party. Client acknowledges that Yellowstone may subcontract portions of the Work to specialty subcontractors.

Relationship of Parties: The legal relationship of Yellowstone to Client with respect to the Services shall be that of an independent contractor, not an agent or employee. Yellowstone is responsible for its own withholding taxes, social security taxes, unemployment taxes, licenses, and insurance pertaining to its employees or operations. If applicable, Yellowstone agrees to pay all sales taxes on materials supplied.

Agreement Renewal: Unless Client notifies Yellowstone regarding its intent to terminate Services prior to expiration of the “Initial Term”, this Agreement will renew automatically for an additional twelve (12) month term and will continue to renew at the end of each successive twelve (12) month unless canceled by either party in accordance with the “Termination” provision or by either party with written notice of not less than 30 days prior to the end of the “Initial Term” or any automatic term(s). Charges will increase by 3.0% at the commencement of each additional automatic twelve (12) month renewal term.

Payment Terms: Billing for Services occurs in advance at the first of each month in accordance with the “Compensation Schedule” on the preceding page of this agreement. Payment for Service(s) is due upon receipt of monthly invoices. The Parties contractually agree that interest on all past due amounts shall accrue at the maximum allowable rate provided by law per month, beginning on the first day following the month in which the invoice was received. This Agreement constitutes a contract of indebtedness. Our preferred payment method is ACH transfer. If Client chooses to pay by check or money order, payments should be mailed to the address indicated on the invoice.

Termination for Cause: If Yellowstone fails to fully perform its obligations and fails to cure any such default within 30 days after receipt of written notice specifying the acts or omissions, Client shall have the right to terminate this Agreement. In the event of a “Termination for Cause”, Client shall notify Yellowstone of the termination date in writing and pay Yellowstone for all Services performed to the effective date of termination.

Default: In the event that Client breaches its obligations under this Agreement to permit and cooperate with Yellowstone’s performance of its duties or Client fails to make payment for any Services within 30 days of receipt of Yellowstone’s invoice, Yellowstone may, but shall not be obligated to, suspend Services until the breach is cured and/or until all arrearages have been paid in full. This Agreement will terminate automatically and without notice upon the insolvency of, or upon the filing of a bankruptcy petition by or against Client.

Claims: Yellowstone’s responsibility with regard to Services not meeting the “Warranty” shall be limited, at the sole choice of Yellowstone, to the re- performance of those defective Services and replacement of those defective materials without charge during the ninety (90) day period following completion of the defective Services or provision of defective materials, or a credit to Client’s account of the compensation paid by Client for the portion of such Services determined to be defective. If the attached exhibit(s) expressly provide for a longer “Warranty” period, that “Warranty” period shall apply. The Parties shall endeavor in good faith to resolve any such Claim within 30 days, failing which all claims, counterclaims, disputes, and other matters in question between Client and Yellowstone arising out of or relating to this Agreement or the breach thereof may be decided by the dispute resolution process identified below. Each Party will bear its own costs, including attorneys’ fees; however, the prevailing party shall have the right to collect reasonable costs and attorneys fees for enforcing this agreement as allowable by applicable law.

Jurisdiction: By entering into this Agreement and unless otherwise agreed the parties agree that the courts of the State of Florida, or the courts of the United States located in the Middle District of the State of Florida, shall have the sole and exclusive jurisdiction to entertain any action between the parties hereto and the parties hereto waive any and all objections to venue being in the state courts located in Flagler County (and agree that the sole venue for such challenges shall be Flagler County) or the Middle District of Florida, if federal jurisdiction is appropriate. Should the parties not agree on the State of Florida as the appropriate jurisdiction for legal challenges, the parties agree the state in which the job site is located will be designated as the appropriate legal jurisdiction for all legal disputes and challenges to the contract or the work related thereto.

Insurance: Yellowstone shall secure and maintain, throughout the performance of Services under this Agreement, General Liability, Employers Liability, Auto Liability & Umbrella Liability coverage, as specified herein:

Worker’s Compensation Insurance with statutory limits;
Employer’s Liability Insurance with limits of not less than $1,000,000;
Commercial General Liability Insurance with combined single limits of not less than $1,000,000 per occurrence/$2,000,000 annual aggregate;
Comprehensive Automobile Liability Insurance, including owned, non-owned, and hired vehicles, with combined single limits of not less than
$1,000,000.
Umbrella Coverage $10,000,000 per occurrence/$10,000,000 annual aggregate

If required in writing by Client, Yellowstone shall furnish Certificates of Insurance verifying such insurance and Yellowstone agrees to provide written notice to Client at least thirty (30) days prior to any cancellation, non-renewal, or material modification of the policies. When requested by Client, the original insurance policies required of Yellowstone will be made available for review.

Licenses: Yellowstone shall maintain all applicable licenses and permits within the cities, counties, and states of operation.

Indemnification for Third Party Claims: Yellowstone agrees to indemnify, defend, and hold harmless Client from and against any and all claims, losses, liabilities, judgments, costs and expenses, and damages and injuries to third parties (“Claims”) arising out of or caused by the negligent act, error, omission or intentional wrongdoing of Yellowstone, its subcontractors or their respective agents, employees or representatives which arise from the performance of the Services or otherwise while present on the Property for the purpose of rendering Services pursuant to this Agreement. Client agrees to indemnify and hold harmless Yellowstone against any Claims based in whole or in part by the conduct or actions of Client. The indemnity rights and obligations identified in this Agreement shall be and are the only indemnity rights and obligations between the Parties, in law or equity, arising out of or related to Yellowstone’s Services under this Agreement or any claims asserted in relation thereto.

Limitation of Liability: Except for the indemnification provision applicable to claims by third parties against Client, Yellowstone’s total and cumulative liability to Client for any and all claims, losses, costs, expenses and damages, whether in contract, tort or any other theory of recovery, shall in no event exceed the amount Client has paid to Yellowstone for Services under this Agreement during the calendar year in which the claim first occurred. In no event shall Yellowstone be liable for incidental, consequential, special or punitive damages. Yellowstone shall not be responsible for any damage to structures, including, but not limited to, foundations, fences, siding, light poles, decks, signage, air conditioning units, lamp posts, curbs, or similar structures that do not have a minimum buffer of mulch, planting bed space, or other barren or unmaintained area of sufficient size to offer protection to such structures from damage from mowers, weed-trimming lines, or other maintenance equipment (if not otherwise specified and agreed, a minimum of 8 inches). Likewise, Yellowstone will not be responsible for any damage to any cables, wires, irrigation components, or similar items not buried to specification in the event they are damaged during the performance of the Services.

Indirect Damages: Neither Party shall be responsible to the other or to any third party for any economic, consequential, incidental, or punitive damages (including but not limited to loss of use, income, profits, financing, or loss of reputation) arising out of or relating to this Service Agreement or the performance of the Services.

Excusable Delays and Risk of Loss: Yellowstone shall not be in breach of this Agreement nor liable for damages due to (i) delays, (ii) failure to perform any obligation under this Agreement, or (iii) losses caused or attributable, in whole or in part, to circumstances beyond its reasonable control, including but not limited to: drought conditions, acts of God, governmental restrictions or requirements, severe or unusual weather, natural catastrophes, vandalism or acts of third persons. Client assumes the full risk of loss attributable to all such occurrences, including but not limited to, the repair or replacement of landscaping and payment to Yellowstone of all amounts provided in this Agreement, notwithstanding that Yellowstone may not have been able to provide all or any of its Services during such occurrences or until the premises described under this Agreement has been restored to its pre-occurrence condition.

Watering Restrictions and Drought Conditions: Should the Property be located in an area which is or becomes subject to governmental restrictions on water usage and/or watering times applicable to the Services Yellowstone will comply with such governmental restrictions which may then impact the performance, viability, and/or looks of plant materials and, as such, shall be deemed circumstances beyond its reasonable control.

Warranty: Yellowstone's warranties shall not be in effect in the event of misuse, abuse or negligence by Client or any party affiliated with same. Additionally, Yellowstone's warranties shall not be in effect in the event of freeze, flood, fire and/or any other acts of God.

Nonwaiver: No delay or omission by Yellowstone in exercising any right under this Agreement, and no partial exercise of any right under this Agreement, shall operate as a waiver of such right or of any other right under this Agreement as provided for by law or equity. No purported waiver of any right shall be effective unless in writing signed by an authorized representative of Yellowstone and no waiver on one occasion shall be construed as a bar to or waiver of any such right on any other occasion. All rights of Yellowstone under this Agreement, at law or in equity, are cumulative and the exercise of one shall not be construed as a bar to or waiver of any other.

Construction: The rule of adverse construction shall not apply. No provision of this Agreement is to be interpreted for or against any Party because that Party or that Party’s legal representative drafted the provision. In the event any provision of the Agreement is deemed invalid or unenforceable, the remaining provisions shall continue in full force and effect, and the invalid or unenforceable provision shall be interpreted and enforced as closely as possible to the intent of the Parties as expressed herein.

Change in Law: This Agreement is based on the laws and regulations existing at the date of execution. In the event that a governmental authority enacts laws or modifies regulations in a manner that increases Yellowstone’s costs associated with providing the services under this Agreement, Yellowstone reserves the right to notify Client in writing of such material cost increase and to adjust pricing accordingly as of the effective date of such cost increase. Yellowstone must submit clear documentation supporting the cost increase and can only increase pricing to the extent of actual costs incurred.

THANK YOU FOR YOUR TRUST
We look forward to working with you!

YELLOWSTONELANDSCAPE.COM

FIFTH ORDER OF BUSINESS

HERITAGE PARK
COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

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

OTHER INFORMATION
Data Elements required by FL Statute 218.39 (3) (c)

Pa_ge 1-2
3-6

7
8

9

10

11

12
13-21

22
23

24

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	25-26
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	27

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

28-29

INDEPENDENT AUDITOR'S REPORT

To the Board of Supervisors
Heritage Park Community Development District St. Johns County, Florida
Report on the Audit of the Financial Statements
Opinions
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, 2024, and the related notes to the financial statements, which collectively comprise the District's basic financial statements as listed in the table of contents.
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, 2024, 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.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District's management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District's ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c) but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated Xxxx, 2025, on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control over financial reporting and compliance.

Xxxx, 2025

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, 2024. 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 ($912,417).

The change in the District's total net position in comparison with the prior fiscal year was ($12), 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, 2024, the District's governmental funds reported combined ending fund balances of $651,994, an increase of $19,129 in comparison with the prior fiscal year. The total fund balance is non-spendable for prepaid items, restricted for debt service, assigned to renewal and replacement and subsequent year's expenditures, 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 t=inancial 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 government (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.

OVERVIEW OF FINANCIAL STATEMENTS (Continued)
Governmental Funds

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

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

The District maintains three 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-WIDE FINANCIAL ANALYSIS

As noted earlier, net position may serve over time as a useful indicator of an entity's financial position. In the case of the District, 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 following table:

NET POSITION SEPTEMBER 30,
	2024	2023	
Current and other assets		 $			660,935	$			656,489 Capital assets, net of depreciation				1,645,664			1,878,130 Total assets			2,306,599		2,534,619
Deferred Outflows of Resources		 23,704	 26,136 Current liabilities		76,374	94,998
Long-term liabilities		3,166,346	3,378,162
Total liabilities		3,242,720	3,473,160 Net position
Net investment in capital assets	(1,496,978)	(1,473,896)
Restricted	319,233	289,100
Unrestricted		265,328	272,391
Total net position	$   (912,417) $	(912,405)

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

The District's net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure) less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District's investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.
The restricted portion of the District's net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District's other obligations.
The District's net position decreased during the most recent fiscal year. The majority of the decrease represents the extent to which the cost of operations and depreciation expense exceeded ongoing program revenues.
Key elements of the change in net position are reflected in the following table:
CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
	2024	2023	
Revenues:			
Program revenues
Charges for services	
$	649,340	
$	647,431	
Operating grants and contributions	23,235	12,455	
Capital grants and contributions	2,734	3,086	
General revenues
Investment earnings		7,404	4,827
Total revenues		682,713	667,799 Expenses:
General government	115,322	103,294	
Maintenance and operations	394,430	406,981	
Interest	  172,973	181,996	
Total expenses	  682,725	692,271	
Change in net position	(12)	(24,472)	
Net position - beginning	  (912,405)	(887,933)	
Net position - ending	$	(912,417) $	(912,405)	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2024 was $682,725. The majority of the costs of the District's activities were paid by program revenues. 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 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, 2024.

CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets

At September 30, 2024, the District had $5,907,576 invested in capital assets for its governmental activities. In the government-wide financial statements, depreciation of $4,261,912 has been taken, which resulted in a net book value of $1,645,664. More detailed information about the District's capital assets is presented in the notes of the financial statements.
Capital Debt

At September 30, 2024, the District had $3,195,000 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

Subsequent to fiscal year end, the District refunded the Series 2013 Bonds using proceeds from Series 2025 Bonds and funds held on hand. The Series 2025 Bonds were issued for $3,450,000 and are due on May 1, 2036 with a fixed interest rate of 4.28%. The Series 2010 Bonds were redeemed in full in January 2023. A portion of the Series 2025 Bond proceeds will be used to finance certain infrastructure improvements.

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 475 West Town Place, Suite 114, St. Augustine, Florida, 32092.

HERITAGE PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
STATEMENT OF NET POSITION
SEPTEMBER 30, 2024

Governmental
	 Activities		
ASSETS
Cash	
$	151,499	
Investments	110,487	
Assessments receivable	7,075	
Prepaid items	9,449	
Restricted assets:
Investments	382,425	
Capital assets:
Depreciable, net	1,645,664	
Total assets	2,306,599	

DEFERRED OUTFLOWS OF RESOURCES
Deferred charge on refunding (debit)	23,704
Total deferred outflows of resources	23,704

LIABILITIES
Accounts payable	8,941	
Accrued interest payable	67,433	
Non-current liabilities:
Due within one year	225,000	
Due in more than one year	2,941,346	
Total liabilities	3,242,720	

NET POSITION		
Net investment in capital assets	(1,496,978)	
Restricted for debt service	319,233	
Unrestricted	265,328	
Total net position	 $	(912,417) 	

See notes to the financial statements

HERITAGE PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 31, 2024

Charges for

Program Revenues
Operating	Capital Grants Grants and		and

Net (Expense) Revenue and Changes in Net Position

Governmental

Functions/Programs
Primary government: Governmental activities:

	Expenses	Services	Contributions	Contributions	Activities	

General government	$	115,322	$	115,322	$	$		
Maintenance and operations	394,430	144,763		2,734	
Interest on long-term debt	172,973	389,255	23,235		
Total governmental activities		682,725		649,340	23,235	2,734	

$

(246,933)
239,517
(7,416)

General revenues:
Investment earnings		7,404 	
Total general revenues		7,404 	
Change in net position	(12)	
Net position - beginning		(912,405)	
Net position - ending	$	(912,417)	

See notes to the financial statements

8

DRAFT

BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2024

  Major Funds		Total
Capital	Governmental
	General	Debt Service	 Projects	Funds
ASSETS		
Cash	$	76,500	$	$	74,999	$	151,499	
Investments	48,026	382,425	62,461	492,912	
Assessments receivable	2,834	4,241	-	7,075	
Prepaid items	9,449			9,449	
Total assets		$	136,809 	$	386,666	$   137,460	$	660,935	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	8,941	$	$	$	8,941	
Total liabilities		8,941 		8,941	

Fund balances:				
Nonspendable: Prepaid items	9,449		9,449	
Restricted for:
Debt service		386,666	386,666	
Assigned to:				
Subsequent year's expenditures	49,210	-		49,210	
Renewal and replacement			137,460	137,460	
Unassigned	69,209			69,209	
Total fund balances		127,868	386,666	137,460	651,994
Total liabilities and fund balances		$	136,809	$	386,666	$	137,460	$	660,935

RECONCILIATION OF THE BALANCE SHEET- GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2024

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.

$	651,994

Cost of capital assets	5,907,576		
Accumulated depreciation	(4,261,912)	1,645,664	
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.		23,704	
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	(67,433)		
Bonds payable	(3,166,346)	(3,233,779)	
Net position of governmental activities		$	(912,417)	

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

 Major Funds		Total
Capital	Governmental
	General	Debt Service	 Projects	Funds
REVENUES
Assessments	$	260,085	$	389,255	$	$	649,340
Interest earnings		7,404	23,235	2,734	33,373 
Total revenues		267,489	412,490 	2,734		682,713 

EXPENDITURES
Current:
General government	114,972		350	115,322	
Maintenance and operations	159,564		2,400	161,964	
Debt service:					
Principal		215,000		215,000	
Interest		171,298	171,298 	
Total expenditures	274,536	386,298	 		2,750	663,584_	
Excess (deficiency) of revenues						
over (under) expenditures	(7,047)	26,192		(16)	19,129	

OTHER FINANCING SOURCES (USES)						
Transfers in				20,920	20,920	
Transfers out		(20,920)			(20,920)	
Total other financing sources (uses)	 		(20,920)		20,920		
Net change in fund balances		(27,967)	26,192	20,904	19,129	
Fund balances - beginning		155,835	360,474	11§_,556	632,865	
Fund balances - ending	 $	127,868	$	386,666	$	137,460	$	651,994

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, 2024

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 governmental fund financial statements.
Change in net position of governmental activities

$	19,129

215,000

(232,466)

(5,616)

	3,941 
$	(12)

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 1980. otherwise known as Chapter 190, 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 of the 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 190, Florida Statutes.

The Board has the responsibility for:
Allocating and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.
The financial statements were prepared in accordance with Governmental Accounting Standards Board ("GASB") Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

The government-wide financial statements (i.e., the statement of net position and the statement of . activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment. Operating­ type special assessments for maintenance and debt service are treated as charges for services; and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.

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

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

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.
The State Board of Administration's ("SBA") Local Government Surplus Funds Trust Fund ("Florida PRIME") is a "2a-7 like" pool. A "2a-7 like" pool is an external investment pool that is not registered with the Securities and Exchange Commission ("SEC") as an investment company, but nevertheless has a policy that it will, and does, operate in a manner consistent with the SEC's Rule 2a-7 of the Investment Company Act of 1940, which comprises the rules governing money market funds. Thus, the pool operates essentially as a money market fund. The District has reported its investment in Florida PRIME at amortized cost for financial reporting purposes.
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 acquisition value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

Capital Assets (Continued)
Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:

Assets
Infrastructure - stormwater system
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.

Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

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

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

Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.
The District can establish limitations on the use of fund balance as follows:
Committed fund balance - Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.
Assigned fund balance - Includes spendable fund balance amounts 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.

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

Investments
The District's investments were held as follows at September 30, 2024:

Investment in Local Government Surplus

Amortized Cost	Credit Risk

Maturities Weighted average of the

Funds Trust Fund (Florida PRIME) US Bank Money Market

$	62,461
430,451
$	492,912

S&P AAAm
NIA

fund portfolio: 39 days
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. For external investment pools that qualify to be measured at amortized cost, the pool's participants should also measure their investments in that external investment pool at amortized cost for financial reporting purposes. Accordingly, the District's investments have been reported at amortized cost above.

NOTE 4 - DEPOSITS AND INVESTMENTS (Continued)

Investments (Continued)
External Investment Pool - With regard to redemption gates, Chapter 218.409(8)(a), Florida Statutes, states that "The principal, and any part thereof, of each account constituting the trust fund is subject to payment at any time from the moneys in the trust fund. However, the Executive Director may, in good faith, on the occurrence of an event that has a material impact on liquidity or operations of the trust fund, for 48 hours limit contributions to or withdrawals from the trust fund to ensure that the Board can invest moneys entrusted to it in exercising its fiduciary responsibility. Such action must be immediately disclosed to all participants, the Trustees, the Joint Legislative Auditing Committee, the Investment Advisory Council, and the Participant Local Government Advisory Council. The Trustees shall convene an emergency meeting as soon as practicable from the time the Executive Director has instituted such measures and review the necessity of those measures. If the Trustees are unable to convene an emergency meeting before the expiration of the 48-hour moratorium on contributions and withdrawals, the moratorium may be extended by the Executive Director until the Trustees are able to meet to review the necessity for the moratorium. If the Trustees agree with such measures, the Trustees shall vote to continue the measures for up to an additional 15 days. The Trustees must convene and vote to continue any such measures before the expiration of the time limit set, but in no case may the time limit set by the Trustees exceed 15 days." With regard to liquidity fees, Florida Statute 218.409(4) provides authority for the SBA to impose penalties for early withdrawal, subject to disclosure in the enrollment materials of the amount and purpose of such fees. At present, no such disclosure has been made.
As of September 30, 2024, there were no redemption fees or maximum transaction amounts, or any other requirements that serve to limit a participant's daily access to 100% of their account value.

NOTE 5 - INTERFUND TRANSFERS
lnterfund transfers for the fiscal year ended September 30, 2024 were as follows:

 Fund	Transfer in	Transfer out 

General Capital projects
Total

$	$	20,920
20,920
!	20,920 $	20,920

Transfers are used to move revenues from the fund where collection occurs to the fund where funds have been reallocated for use. In the case of the District, transfers from the general fund to the capital projects fund were made to fund capital reserves.

NOTE 6 - CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2024 was as follows:

Beginning	Ending
Balance	Additions	Reductions	Balance
Governmental activities
Capital assets, being depreciated
Stormwater system	$	 3,806,228	$	$	$	3,806,228 Irrigation, signs, fountains and other		2,101,348				 2,101,348
Total capital assets, being depreciated	5,907,576	5,907,576

Less accumulated depreciation for:
Stormwater system	2,585,837	152,249	2,738,086
Irrigation, signs, fountains and other	1,443,609	80,217	1,523,826
Total accumulated depreciation	4,029,446	232,466	4,261,912

Total capital assets being depreciated		1,878,130	(232,466)		 1,645,664 Governmental activities capital assets, net	 $	1,878,130 $	 (232,466) $	$	1,645,664 
Depreciation was charged to the maintenance and operations function.
NOTE 7 - LONG TERM LIABILITIES

On December 1, 2013, the District issued $5,095,000 of Special Assessment Refunding Bond Series 2013 consisting of multiple term Bonds with maturity dates ranging from May 1, 2015 - May 1, 2035 and interest rates ranging from 1.5% - 5.125%. The Bonds were issued to refund the District's outstanding Special Assessment Bonds, Series 2004A (the "Refunded 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, 2015 through May 1, 2035.

The Series 2013 Bonds are subject to redemption at the option of the District prior to maturity. The Series 2013 Bonds are subject to extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2024
Changes in long-term liability activity for the fiscal year ended September 30, 2024 were as follows:

Beginning	Ending	Due Within
	Balance	Additions	Reductions	Balance	One Year 
Governmental activities Bonds payable:
Series 2013	$ 3,410,000	$	$	215,000	$  3,195,000	$	225,000	
Less: Original issuance discount	31,838		3,184	28,654		
Total	  $ 3,378,162  $	$	211,816 	$  3,166,346	$	225,000	

NOTE 7 - LONG TERM LIABILITIES (Continued)

At September 30, 2024, the scheduled debt service requirements on the long-term debt were as follows:
Year ending			Governmental Activities  September 30:		Princieal		Interest	Total	
2025	$	225,000	$	161,838	$	386,838	
2026	235,000	150,588	385,588	
2027	250,000	138,838	388,838	
2028	260,000	126,338	386,338	
2029	275,000	113,338	388,338	
2030-2034	1,585,000	345,844	1,930,844	
2035		365,000	18,706	383,706
$  3,195,000	$  1,055,490	$  4,250,490

NOTE 8 - MANAGEMENT COMPANY
The District has contracted with a management company to perform 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, financial reporting, computer and other administrative costs.
NOTE 9 - RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years.

NOTE10-SUBSEQUENTEVENTS
Subsequent to fiscal year end, the District refunded the Series 2013 Bonds using proceeds from Series 2025 Bonds and funds held on hand. The Series 2025 Bonds were issued for $3,450,000 and are due on May 1, 2036 with a fixed interest rate of 4.28%. The Series 2010 Bonds were redeemed in full in January 2023. A portion of the Series 2025 Bond proceeds will be used to finance certain infrastructure improvements.

HERITAGE PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL- GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTMEBER 30, 2024

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

REVENUES		
Assessments	$	255,225	$	260,085	$	4,860	
Interest earnings	2,150	7,404	5,254	
Total revenues	257,375	267,489	10,114	

EXPENDITURES
Current:
General government	124,117	114,972	9,145	
Maintenance and operations	208,717	159,564	49,153	
Total expenditures	332,834	274,536	58,298	
Excess (deficiency) of revenues over (under) expenditures	

(75,459)	

(7,047)	

68,412	

OTHER FINANCING SOURCES
Carry forward
Transfer out	75,459	
(20,920�	(75,459)
{20,920)	
Total other financing sources	75,459	(20,920)	(96,379)	

Net change in fund balances	
$ 		
(27,967)	
 $	(27,967)	

Fund balance - beginning		155,835 

Fund balance - ending	 $	127,868 

See notes to required supplementary information

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District's budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).
The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2024.

OTHER INFORMATION- DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024 UNAUDITED

Element	Comments
Number of District employees compensated in the last pay period of the District's
fiscal vear bein□reoorted.	5	
Number of independent contractors compensated to whom nonemployee
compensation was paid in the last month of the District's fiscal year being renorted.	
7	
Emolovee comoensation	$5 356.30	
lndeoendent contractor comoensation	$192 859.25	
Construction oroiects to beain on or after October 1• 1$65K\	Not aoolicable	
Budget variance report	See the Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
General Fund	
Ad Valorem taxes	Not annlicable	
		
Non ad valorem soecial assessments·		
Special assessment rate	Operations and maintenance - $185 - $593 Debt service - $286.38 - 916.41	
Soecial assessments collected	$649 340	
Outstandina Bonds:	see Note 7 for details	

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, 2024, and the related notes to the financial statements, which collectively comprise the District's basic financial statements, and have issued our opinion thereon dated Xxxx, 2025.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly, we do not express an opinion on the effectiveness of the District's internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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

Xxxx,2025

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, 2024. Management is responsible for the 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.
We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.
In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2024.
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.

Xxxx, 2025

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, 2024, and have issued our report thereon dated Xxxx, 2025.
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.
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 Xxxx, 2025, should be considered in conjunction with this management letter.
Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:
Current year findings and recommendations.
Status of prior year findings and recommendations.
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, Florida and is not intended 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.

Xxxx, 2025

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS

None

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, 2023.
Any recommendations to improve the local governmental entity's financial management.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2024.
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, 2024.
The name or official title and legal authority of the District are disclosed in the notes to the financial statements.
The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.

We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2024. It is management's responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 24.

SIXTH ORDER OF BUSINESS

RESOLUTION 2025-09

[FY 2026 BUDGET APPROVAL RESOLUTION]

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE HERITAGE PARK COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGET(S) FOR FY 2026; SETTING A PUBLIC HEARING THEREON AND DIRECTING PUBLICATON; ADDRESSING TRANSMITTAL AND POSTING REQUIREMENTS; ADDRESSING SEVERABILITY AND EFFECTIVE DATE.

WHEREAS, for the fiscal year beginning October 1, 2025, and ending September 30, 2026 (“FY 2026”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the Heritage Park Community Development District (“District”) prior to June 15, 2025, the proposed budget(s) attached hereto as Exhibit A (“Proposed Budget”); and

WHEREAS, the Board now desires to set the required public hearing on the Proposed Budget.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE HERITAGE PARK COMMUNITY DEVELOPMENT DISTRICT:

PROPOSED BUDGET APPROVED. The Proposed Budget attached hereto as
Exhibit A is hereby approved preliminarily.

SETTING A PUBLIC HEARING; DIRECTING PUBLICATION. A public hearing on
said approved Proposed Budget is hereby declared and set for the following date, time, and location, and District staff is directed to provide notice of the same in accordance with Florida law:
DATE:		
TIME:	1:00 p.m.
LOCATION:	Heritage Park Amenity Center
225 Hefferon Drive
St. Augustine, Florida 32084

TRANSMITTAL TO LOCAL GENERAL PURPOSE GOVERNMENT; POSTING OF
PROPOSED BUDGET. The District Manager is hereby directed to (i) submit a copy of the Proposed Budget to the applicable local general-purpose government(s) at least 60 days prior to its adoption, and (ii) post the approved Proposed Budget on the District’s website in accordance with Section 189.016, Florida Statutes.

SEVERABILITY; EFFECTIVE DATE. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 29TH DAY OF MAY, 2025.

ATTEST:	HERITAGE PARK COMMUNITY DEVELOPMENT DISTRICT

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

Exhibit A:	Proposed Budget

SEVENTH ORDER OF BUSINESS

HERITAGE PARK COMMUNITY DEVELOPMENT DISTRICT AUDITOR SELECTION
EVALUATION CRITERIA

Ability of Personnel.	(20 Points)

(E.g., geographic location of the firm’s headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.)

Proposer’s Experience.	(20 Points)

(E.g. past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other or current Community Development District(s) in other contracts; character, integrity, reputation of Proposer, etc.)

Understanding of Scope of Work.	(20 Points)

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

Ability to Furnish the Required Services.	(20 Points)

Extent to which the proposal demonstrates the adequacy of Proposer’s financial resources and stability as a business entity necessary to complete the services required.

Price.	(20 Points)***

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

Total	(100 Points)

***Alternatively, the Board may choose to evaluate firms without considering price, in which case the remaining categories would be assigned 25 points each.

EIGHTH ORDER OF BUSINESS

C.

Yr��������

April 16, 2025

Heritage Park COD
Attn: Sarah Sweeting, Recording Secretary 475 West Town Place, Suite 114
St. Augustine, FL 32092 Dear Sarah Sweeting:
In response to your request regarding Section 190.006(3)(a)(2)(d), Florida Statutes, the
following information is applicable for:

Heritage Park COD

1368 registered voters in St. Johns County

This number is based on the streets within the legal description on file with this office as of April 15, 2025.

ii�

Please contact us if we may be of further assistance. Sincerely,

Supervisor of Elections

4455 Avenue A #IOI • St. Augustine, FL 32095 • P 904.823.2238 • F 904.823.2249 • votesjc.gov

D.

1.

Operations Manager Updates

Completed Projects
Changed all fountain clocks to run from 9am to 7pm as requested

Pending Projects
Fountain in ponds 200 and 300 are in for service
Pond Erosion
Continued Treatment of all CDD Ponds and Maintaining Landscape throughout CDD areas

ELEVENTH ORDER OF BUSINESS

A.

Heritage Park
Community Development District

Unaudited Financial Reporting
April 30, 2025

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Capital Reserve Fund	

5	
	Debt Service Fund Series 2013	

6	
	Debt Service Fund Series 2025	

7	
	Capital Project 2025	

8-9	
	Month to Month	

10	
	Long Term Debt Report	

11	
	Assessment Receipt Schedule	

Combined Balance Sheet April 30, 2025

General
Fund

Capital Reserve
Fund

Debt Service
Funds

Capital
Project Fund

Totals
Governmental Funds

Assets:
Cash:
Operating Account - Truist	$	54,863	$	6,712	$	-	$	-	$	61,574	
Operating Account - Regions	9,697
Assessments Receivable	-
Due from Other Funds	-
Due from Capital Reserve	-
Due from General Fund	-	49,763
-
-
-
-	-
-
-
- 54,134	-
-
-
-
-		59,460
-
-
- 54,134	
Investments:
US Bank Custody Account	264,517	

64,176	

-	

-		

328,693	
Series 2013
Reserve	-	

-	

-	

-		

-	
Revenue	-
Prepayment	-	-
-	-
-	-
-		-
-	
Series 2025
Revenue	-	

-	

43,804	

-		

43,804	
Interest	-	-	45,939	-		45,939	
Sinking	-	-	185,000	-		185,000	
Acq & Construction	-	-	-	954		954	
COI	-	-	-	11,590		11,590	
Prepaid Expenses	-	-	-	-		-	
Total Assets	$	329,077	$	120,651	$	328,876	$	12,544	$	791,148	

Liabilities:
Accounts Payable	

$	2,458	

$	

-	

$	

-	

$	

-	

$	

2,458	
Accrued Expenses	-	-	-	-	-	
Due to Debt Service	54,134	-	-	-	54,134	
Total Liabilites	$	56,592	$	-	$	-	$	-	$	56,592	

Fund Balance:
Nonspendable: Prepaid Items	

$	-	

$	

-	$	

-	$	

-	$	

-	
Deposits	-		-	-	-	-	
Restricted for Debt Service 2013	-		-	-	-	-	
Restricted for Debt Service 2025	-	-	328,876	-	328,876.47	
Capital Project	-	-	-	12,544	12,544	
Assigned for Capital Reserves	-	120,651	-	-	120,651	
Capital Reserves	-	-	-	-		-	
Unassigned	272,485	-	-	-		272,485	
Total Fund Balances	$	272,485	$	120,651	$	328,876	$	12,544	$	734,557	
							
Total Liabilities & Fund Balance	$	329,077	$	120,651	$	328,876	$	12,544	$	791,148	

Adopted	Prorated Budget	Actual	
Budget	Thru 04/30/25	Thru 04/30/25	Variance	

Revenues:		
Special Assessments - Tax Roll	$	310,644	$	310,644	$	306,292	$	(4,352)	
Interest	6,000	3,500	3,231	(269)	
Total Revenues	$	316,644	$	314,144	$	309,523	$	(4,621)	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	6,000	$	3,500	$	4,000	$	(500)	
FICA Expense	459	-	268	306	(38)	
Annual Audit	3,500	-	-	-	
Trustee Fees	4,500	-	-	-	
Dissemination Agent	1,060	353	353	-	
Arbitrage	450	450	450	-	
Engineering	10,000	5,833	2,492	3,341	
Attorney	16,000	9,333	3,099	6,234	
Assessment Administration	7,950	7,950	7,950	-	
Management Fees	62,098	36,224	36,224	0	
Information Technology	1,890	1,103	1,103	-	
Website Maintenance	1,260	735	735	-	
Telephone	250	146	169	(23)	
Postage	750	438	1,277	(840)	
Insurance	8,737	8,737	8,494	243	
Printing & Binding	1,000	583	3,286	(2,703)	
Legal Advertising	1,350	788	5,629	(4,841)	
Other Current Charges	1,200	700	1,009	(309)	
Office Supplies	250	146	334	(189)	
Dues, Licenses & Subscriptions	175	175	175	-	
Total General & Administrative	$	128,879	$	77,461	$	77,085	$	376	

Adopted	Prorated Budget	Actual	
Budget	Thru 04/30/25	Thru 04/30/25	Variance	

Operations & Maintenance		
Field Services	$	12,516	$	7,301	$	7,301	$	-	
Property Insurance	1,080	1,080	955	125	
Electric	22,500	13,125	11,081	2,044	
Streetlights	49,140	28,665	27,353	1,312	
Landscape Maintenance	39,732	23,177	22,073	1,104	
Landscape Contingency	8,000	1,715	1,715	-	
Tree Trimming	5,000	-	-	-	
Lake Maintenance	24,507	14,296	13,615	681	
Lake Contingency	10,000	1,480	1,480	-	
Irrigation Repairs	2,500	-	-	-	
Common Area Maintenance	12,000	7,000	2,247	4,753	
Contingency	5,000	-	-	-	
Operating Reserve	5,000	-	-	-	
Total Operations & Maintenance	$	196,975	$	97,839	$	87,820	$	10,019	
					
Total Expenditures	$	325,854	$	175,300	$	164,905	$	10,395	
					
Excess (Deficiency) of Revenues over Expenditures	$	(9,210)	$	138,844	$	144,618	$	5,774	

Other Financing Sources/(Uses):					
Capital Reserve Transfer	(40,000)	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	(40,000)	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	(49,210)	$	138,844	$	144,618	$	5,774	
					
Fund Balance - Beginning	$	49,210		$	127,868		
					
Fund Balance - Ending	$	-		$	272,485		

Adopted	Prorated Budget	Actual	
Budget	Thru 04/30/25	Thru 04/30/25	Variance	

Revenues		
Interest	$	2,200	$	1,283	$	1,720	$	436	
Total Revenues	$	2,200	$	1,283	$	1,720	$	436	

Expenditures:				
Bank Fees	$	500	$	292	$	513	$	(221)	
Capital Outlay	-	-	18,016	(18,016)	
Total Expenditures	$	500	$	292	$	18,529	$	(18,237)	
				
Excess (Deficiency) of Revenues over Expenditures	$	1,700	$	(16,809)		

Other Financing Sources/(Uses)				
Transfer In/(Out)	$	40,000	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	40,000	$	-	$	-	$	-	
				
Net Change in Fund Balance	$	41,700	$	-	$	(16,809)	$	-	
				
Fund Balance - Beginning	$	137,429	$	137,460		
				
Fund Balance - Ending	$	179,129	$	120,651		

	Adopted	Prorated Budget	Actual		
	Budget	Thru 04/30/25	Thru 04/30/25	Variance	

Revenues:					
Special Assessments - Tax Roll	$	381,721	$	363,263	$	363,263	$	-	
Interest Income	12,000	7,000	6,827	(173)	
Total Revenues	$	393,721	$	370,263	$	370,090	$	(173)	

Expenditures:					
Interest - 11/01	$	80,919	$	80,919	$	80,919	$	-	
Principal - 1/13	225,000	225,000	3,195,000	(2,970,000)	
Interest - 1/13	80,919	80,919	32,368	48,551	
Closing Expense - Trustee Fees	-	-	1,500	(1,500)	
Total Expenditures	$	386,838	$	386,838	$	3,309,786	$	(2,922,949)	
					
Excess (Deficiency) of Revenues over Expenditures	$	6,884		$	(2,939,696)		
Other Financing Sources/(Uses):					
Bond Proceeds	$	-	$	-	$	2,852,654	$	2,852,654	
Transfer In/(Out)	-	-	(299,624)	(299,624)	
Total Other Financing Sources/(Uses)	$	-	$	-	$	2,553,030	$	2,553,030	
					
Net Change in Fund Balance	$	6,884	$	-	$	(386,666)	$	2,553,030	
					
Fund Balance - Beginning	$	187,499		$	386,666		
					
Fund Balance - Ending	$	194,383		$	-		

	Proposed	Prorated Budget	Actual		
	Budget	Thru 04/30/25	Thru 04/30/25	Variance	

Revenues:					
Special Assessments - Tax Roll	$	18,780	$	13,505	$	13,505	$	-	
Interest Income	-	-	1,861	1,861	
Total Revenues	$	18,780	$	13,505	$	15,366	$	1,861	

Expenditures:					
Interest - 11/01	$	-	$	-	$	-	$	-	
Principal - 5/01	185,000	-	-	-	
Interest - 5/01	45,939	-	-	-	
Total Expenditures	$	230,939	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	(212,158)		$	15,366		
Other Financing Sources/(Uses):					
Bonds Proceeds	$	13,886	$	13,886	$	13,886	$	-	
Transfer In/(Out)	259,326	259,326	299,624	40,298	
Total Other Financing Sources/(Uses)	$	273,212	$	273,212	$	313,511	$	40,298	
					
Net Change in Fund Balance	$	61,054	$	273,212	$	328,876	$	40,298	
					
Fund Balance - Beginning	$	-		$	-		
					
Fund Balance - Ending	$	61,054		$	328,876		

Revenues:

Interest Income

$	-	$

-	$	1,246

1,246

Total Revenues

$

-

$

-

$

1,246

$

1,246

Expenditures:

Capital Outlay

$	359,911

$	359,911

$	359,911	$	-

Cost of Issuance	212,250	212,250	$	212,250	$	-

Total Expenditures

$	572,161

$	572,161

$	572,161

$

-

Excess (Deficiency) of Revenues over Expenditures

$	(572,161)	$	(572,161)	$	(570,915)	$

1,246

Other Financing Sources/(Uses):

Bonds Proceeds

$	583,460

$	583,460

$	583,460	$	-

Transfer In/(Out)	-	-	-	-

Total Other Financing Sources/(Uses)

$	583,460

$	583,460

$	583,460

$

-

Net Change in Fund Balance

$

11,298

$

11,298

$

12,544

$

1,246

Fund Balance - Beginning

$

-

$

-

Fund Balance - Ending

$

11,298

$

12,544

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Revenues:

Special Assessments - Tax Roll	$	-	$	25,370	$	52,927	$	183,987	$	33,030	$	-	$	10,979	$	-	$	-	$	-	$	-	$	-	$	306,292	
Interest	285	195	234	148	687	814	870	-	-	-	-	-	3,231	
Total Revenues	$	285	$	25,565	$	53,160	$	184,135	$	33,717	$	814	$	11,848	$	-	$	-	$	-	$	-	$	-	$	309,523	

Expenditures:										
General & Administrative:										
Supervisor Fees	$	-	$	1,000	$	-	$	2,000	$	-	$	1,000	$	-	$	-	$	-	$	-	$	-	$	-	$	4,000	
FICA Expense	-	77	-	153	-	77	-	-	-	-	-	-	306	
Annual Audit	-	-	-	-	-	-	-	-	-	-	-	-	-	
Trustee Fees	-	-	-	-	-	-	-	-	-	-	-	-	-	
Dissemination Agent	88	88	88	88	-	-	-	-	-	-	-	-	353	
Arbitrage	-	-	-	450	-	-	-	-	-	-	-	-	450	
Engineering	741	375	375	751	-	250	-	-	-	-	-	-	2,492	
Attorney	29	1,255	53	1,500	263	-	-	-	-	-	-	-	3,099	
Assessment Administration	7,950	-	-	-	-	-	-	-	-	-	-	-	7,950	
Management Fees	5,175	5,175	5,175	5,175	5,175	5,175	5,175	-	-	-	-	-	36,224	
Information Technology	158	158	158	158	158	158	158	-	-	-	-	-	1,103	
Website Maintenance	105	105	105	105	105	105	105	-	-	-	-	-	735	
Telephone	28	32	-	60	-	49	-	-	-	-	-	-	169	
Postage	513	579	8	3	162	3	8	-	-	-	-	-	1,277	
Insurance	8,494	-	-	-	-	-	-	-	-	-	-	-	8,494	
Printing & Binding	1,331	1,384	182	3	246	53	86	-	-	-	-	-	3,286	
Legal Advertising	2,733	-	2,662	67	99	67	-	-	-	-	-	-	5,629	
Other Current Charges	106	91	94	104	104	318	191	-	-	-	-	-	1,009	
Office Supplies	196	42	65	0	31	0	0	-	-	-	-	-	334	
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175	
Total General & Administrative	$	27,821	$	10,361	$	8,966	$	10,618	$	6,342	$	7,255	$	5,723	$	-  $	-  $	-  $	-  $	-  $	77,085	

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Operations & Maintenance

Field Services	$	1,043	$	1,043	$	1,043	$	1,043	$	1,043	$	1,043	$	1,043	$	-	$	-	$	-	$	-	$	-	$	7,301	
Property Insurance	955	-	-	-	-	-	-	-	-	-	-	-	955	
Electric	1,423	1,529	1,544	1,694	1,754	1,517	1,621	-	-	-	-	-	11,081	
Streetlights	3,853	3,853	3,853	3,938	3,952	3,952	3,952	-	-	-	-	-	27,353	
Landscape Maintenance	3,153	3,153	3,153	3,153	3,153	3,153	3,153	-	-	-	-	-	22,073	
Landscape Contingency	-	-	-	-	1,715	-	-	-	-	-	-	-	1,715	
Tree Trimming	-	-	-	-	-	-	-	-	-	-	-	-	-	
Lake Maintenance	1,945	1,945	1,945	1,945	1,945	1,945	1,945	-	-	-	-	-	13,615	
Lake Contingency	-	800	280	400	-	-	-	-	-	-	-	-	1,480	
Irrigation Repairs	-	-	-	-	-	-	-	-	-	-	-	-	-	
Common Area Maintenance	433	347	347	320	320	480	-	-	-	-	-	-	2,247	
Contingency	-	-	-	-	-	-	-	-	-	-	-	-	-	
Operating Reserve	-	-	-	-	-	-	-	-	-	-	-	-	-	
Total Operations & Maintenance	$	12,806	$	12,670	$	12,165	$	12,493	$	13,882	$	12,090	$	11,714	$	-  $	-  $	-  $	-  $	-  $	87,820	
									
Total Expenditures	$	40,627	$	23,031	$	21,131	$	23,111	$	20,224	$	19,345	$	17,438	$	-	$	-	$	-	$	-	$	-	$	164,905	

Excess (Deficiency) of Revenues over Expenditures	$	(40,342)	$	2,534	$	32,030	$	161,024	$	13,493	$	(18,531)	$	(5,589)	$	-	$	-	$	-	$	-	$	-	$	144,618	

Other Financing Sources/Uses:

Transfer In/(Out)	

$	-  $	

-	

$	-	

$	-	

$	-	

$	-  $	

-  $	

-  $	-  $	-  $	-  $	-  $	-	
Total Other Financing Sources/Uses	$	-  $	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
									
Net Change in Fund Balance	$	(40,342) $	2,534	$	32,030	$	161,024	$	13,493	$	(18,531) $	(5,589) $	-  $	-  $	-  $	-  $	-  $	144,618	

Long Term Debt Report

Series 2025 Special Assessment Refunding and Revenue Bonds	

Interest Rate:	
4.28%		
Maturity Date:	5/1/2036		
Reserve Fund Definition			
Reserve Fund Requirement	$0		
Reserve Fund Balance	$0		
BONDS OUTSTANDING - 1/1/2025		$3,450,000	
Current Bonds Outstanding		$3,450,000	

B.

Fiscal Year 2025 Assessment Receipts Summary

ASSESSED	
# UNITS ASSESSED	SERIES 2013 DEBT ASSESSED	O&M ASSESSED	
TOTAL ASSESSED	
NET TAX ROLL	703	382,043.75	310,580.70	692,624.45	

TAX ROLL RECEIPTS DETAIL	
ST JOHNS COUNTY DISTRIBUTION	
DATE RECEIVED	SERIES 2013 DEBT RECEIVED	
O&M RECEIVED	
TOTAL RECEIVED	
1	11/05/24	5,252.07	4,269.64	9,521.71	
2	11/15/24	9,592.08	7,797.84	17,389.92	
3	11/20/24	16,363.11	13,302.32	29,665.43	
4	12/06/24	33,427.91	27,175.06	60,602.97	
5	12/19/24	31,676.97	25,751.64	57,428.61	
6	01/09/25	225,498.46	183,317.93	408,816.39	
Interest	01/14/25	823.31	669.31	1,492.62	
7	02/21/25	40,629.53	33,029.58	73,659.11	
8	04/08/25	13,097.80	10,647.80	23,745.60	
Interest 2	04/14/25	406.72	330.65	737.37	
		-	-		
		-	-		
		-	-		
		-	-		
		-	-		
		-	-		
		-	-		
		-	-		
TOTAL TAX ROLL RECEIPTS	376,767.96	306,291.77	683,059.73	
	
PERCENT COLLECTED				98.62%	

C.

Check Run Summary

Date	Check Numbers	Amount	Amount

General Fund

3/01/25 - 3/31/25	3300-3312	$19,126.16
4/1/25 - 4/30/25	3313-3319	12,859.31

Total General Fund Checks	$31,985.47

Capital Reserve	3/5/25	8	$50,000.00	
	4/2/25	9	18,016.25	

Total Capital Reserve Checks	$68,016.25

Autopayment		
	3/31/25	IRS TAX PAYMENT	$153.00	
	3/31/25	FPL	5,547.00	
	4/29/25	FPL	9,524.93	

Total Payroll Checks	$15,224.93

Total Paid Checks and Electronically	$115,226.65

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/20/25	PAGE	1
*** CHECK DATES 03/01/2025 - 04/30/2025 ***	HERITAGE PARK CDD-GENERAL FUND
BANK A HERITAGE PARK CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/05/25 00002	2/18/25 618	202501 320-53800-46400	*	320.00
FACILITY MAINTENANCE
GOVERNMENTAL MANAGEMENT SERVICES	320.00 003320

3/05/25 00002	3/01/25	
	3/01/25	
	3/01/25	
	3/01/25	
	3/01/25	
	3/01/25	
	3/01/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
620	202503 310-51300-34000	*	5,174.83
MAR MANAGEMENT FEES
620	202503 310-51300-49200	*	105.00
MAR WEBSITE ADMIN
620	202503 310-51300-35100	*	157.50
MAR INFORMATION TECH
620	202503 310-51300-51000	*	.15

310-51300-42000	*	3.45	
310-51300-42500	*	52.80	
310-51300-41000	*	49.09	

OFFICE SUPPLIES 620	202503
POSTAGE
620	202503
COPIES
620	202503
TELEPHONE
GOVERNMENTAL MANAGEMENT SERVICES	5,542.82 003321
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/05/25 00087	3/05/25 03052025 202503 300-10100-01000	*	10,000.00
OPEN NEW CHECKING ACCT
HERITAGE PARK CDD - REGIONS GF	10,000.00 003322
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/25 00002	3/01/25 619	202503 320-53800-12000	*	1,043.00
MAR CONTRACT ADMIN
GOVERNMENTAL MANAGEMENT SERVICES	1,043.00 003323
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/25 00073	3/05/25 3535591	202501 310-51300-31500	*	1,499.56
JAN GENERAL COUNSEL
3/05/25 3535591. 202412 310-51300-31500	*	53.00
DEC GENERAL COUNSEL
KUTAK ROCK LLP	1,552.56 003324
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/25 00042	2/28/25 88432	202502 320-53800-46300	*	1,945.00
FEB LAKE MAINTENANCE
FUTURE HORIZONS, INC.	1,945.00 003325
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/25 00080	2/28/25 00069854 202502 310-51300-48000	*	49.60
NOTICE OF MEETING-2/19/25
2/28/25 00069854 202502 310-51300-48000	*	49.60
NOTICE OF MEETING-3/12/25
GANNETT FLORIDA LOCALIQ	99.20 003326
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/25 00086	2/27/25 54177	202501 310-51300-31100	*	750.86
JAN ENGINEERING SERVICES
PRIME AE GROUP INC	750.86 003327
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/20/25	PAGE	2
*** CHECK DATES 03/01/2025 - 04/30/2025 ***	HERITAGE PARK CDD-GENERAL FUND
BANK A HERITAGE PARK CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/19/25 00043	2/27/25 864791	202502 320-53800-46500	*	1,040.00
DRAIN OUTFALL CLEANING
YELLOWSTONE LANDSCAPE	1,040.00 003328
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/25 00043	2/24/25 862862	202502 320-53800-46500	*	675.00
MAINT OF OPEN LOT/ENHNCMT
YELLOWSTONE LANDSCAPE	675.00 003329
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/25 00043	3/01/25 869110	202503 320-53800-46200	*	3,153.33
MAR LANDSCAPE MAINTENANCE
YELLOWSTONE LANDSCAPE	3,153.33 003330
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/25 00042	3/19/25 64332	202503 320-53800-46600	*	8,520.00
DISPLAY AERATOR BY KASCO
3/19/25 64332	202503 320-53800-60000	*	5,000.00
DISPLAY AERATOR BY KASCO
3/19/25 64332	202503 320-53800-49000	*	4,496.25
DISPLAY AERATOR BY KASCO
3/19/25 64332	202503 320-53800-46600	V	8,520.00- DISPLAY AERATOR BY KASCO
3/19/25 64332	202503 320-53800-60000	V	5,000.00- DISPLAY AERATOR BY KASCO
3/19/25 64332	202503 320-53800-49000	V	4,496.25- DISPLAY AERATOR BY KASCO
FUTURE HORIZONS, INC.	.00 003331
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/25 00002	3/14/25 621	202502 320-53800-46400	*	320.00

- - - - - - - -	- - - - - - -	- -	GOVERNMENTAL
- - - - - - - - - - - - - - - -	MANAGEMENT SERVICES
- - - - - - - - - -	-	-	-	- -	-	-	-	-	-	-	- - - -	-	320.00
- - - -	003332
- - -	
4/09/25 00002	4/01/25 622	202504 310-51300-34000	*	5,174.83	
APR	MANAGEMENT FEES	
4/01/25 622	202504 310-51300-49200	*	105.00	
APR	WEBSITE ADMIN	
4/01/25 622	202504 310-51300-35100	*	157.50	
APR	INFORMATION TECH	
4/01/25 622	202504 310-51300-51000	*	.36	

FACILITY MAINTENANCE

OFFICE SUPPLIES
4/01/25 622	202504 310-51300-42000	*	8.28
POSTAGE
4/01/25 622	202504 310-51300-42500	*	86.10
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	5,532.07 003333
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/25 00002	4/01/25 623	202504 320-53800-12000	*	1,043.00
APR CONTRACT ADMIN
GOVERNMENTAL MANAGEMENT SERVICES	1,043.00 003334
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/20/25	PAGE	3
*** CHECK DATES 03/01/2025 - 04/30/2025 ***	HERITAGE PARK CDD-GENERAL FUND

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		AMOUNT	....CHECK..... AMOUNT	#	
4/15/25 00042	3/31/25 88841	202503 320-53800-46300	*
FUTURE HORIZONS, INC.		1,945.00	
1,945.00 003335	
- - - - - - - - 4/15/25 00043	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/25 880865	202504 320-53800-46200	*
YELLOWSTONE LANDSCAPE	- - - -	- - - - - -	- - - - - - - -

3,153.33 003336	
- - - - - - - - 4/22/25 00002	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/25 624	202503 320-53800-46400	*
GOVERNMENTAL MANAGEMENT SERVICES	- - - -	- - - - - -	- - - - - - - -

480.00 003337	
- - - - - - - - 4/22/25 00080	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/31/25 00070389 202503 310-51300-48000	*
GANNETT FLORIDA LOCALIQ	- - - -	- - - - - -	- - - - - - - -

67.28 003338	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - -	- - - - - -	- - - - - - - -	
	TOTAL FOR BANK A		38,662.45		
	TOTAL FOR REGISTER		38,662.45		

BANK A HERITAGE PARK CDD

MAR LAKE MAINTENANCE

APR LANDSCAPE MAINTENANCE

3,153.33

MAR FACILITY MAINTENANCE

480.00

NOTICE OF MEETING-3/27/25

67.28

HERT HERITAGE PARK	BPEREGRINO

Goven1me11tal Management Sernk:es, LtC
475 West Town Place, Suite 114 St. Augustine, FL 32092

Invoice

Bill To:
Heritage Park COD 475 West Town Place Suite 114
St, Augustine, FL 32092

Invoice it: 6'18
lnvolue Date: 2/'I8/25 Due Date: 2/18/25
Case:
P.O. Number:

Approved 2/'I 9/25 Jeff ,Johnson
Cornrnom Area Maintenance
53800.320.46400

RECEIVED
By Tara Lee at 11:10 am, Feb 24, 2025

Moms/Qty	Rate	Amount

320,00

320.00

$320.00

Paymeiruts/Crnolitla	$0.00

$320.00

GMS			HERITAGE PARK COMMUNITY DEVELOPMENT DISTRICT MAINTENANCE BILLABLE HOURS
FOR THE MONTH OF JANUARY 2025	

Date	
Hours	
Employee	
Description	
1 /7/25	2	J.J.	Walked all ponds, removed debris around all ponds	
1/15/25	2	J.J.	Walked all ponds, removed debris around all ponds	
1/22/25	2	J.J.	Walked all ponds, removed debris around all ponds	
1/29/25	2	J.J.	Walked all ponds, removed debris around all ponds	
TOTAL	
	8		
MILES	
	0		*Mileage is reimbursable per seclion 112.061 Florida Statutes M0eage Rate 2009-0.445	

HERITAGE PARK	1

Governmental Management Services, LLC
475 West Town Place, Suite 114 St. Augustine, FL 32092

Bill To:
Heritage Park COD 475 West Town Place Suite 114
St. Augustine, FL 32092

Invoice

Invoice #: 620
Invoice Date: 3/1/25
Due Date: 3/1/25
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Management Fees -March 2025 Website Administration -March 2025 Information Technology - March 2025 Office Supplies
Postage Copies Telephone		5,174.83
105.00
157.50
0.15
3.45
52.80
49.09	5,174.83
105.00
157.50
0.15
3.45
52.80
49.09	

Total	$5,542.82	
Payments/Credits	$0.00	
Balance Due	$5,542.82	

Heritage Park CDD
COMMUNITY DEVELOPMENT DISTRICT

General Fund

	Check Request		
Date	Amount	Authorized By	

March 5, 2025	
$10,000.00	
Jim Oliver	

Payable to:		
	
Heritage Park - Regions GF #87		

Date Check Needed:	

Budget Category:		
ASAP	Iuoo.10100.01000

Intended Use of Funds Requested·
	
Open new checking account	

	

	

	
$	-	
	
(Attach supporting documentation for request. Overnight via Fedex with deposit letter
from Accoutant)

Governmental Management Services, llC
475 West Town Place, Suite i 14
St. Augustine, FL 32092

Invoice

Bill To:
Heritage Park GDD 475 Wast Town Place Suite 114
St. Augustine, FL 32092

Invoice #: 619 Invoice Date: 3/1/25
Due Date: 3/1/25
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Contract Administration - March 2025

		1,043.00	1,043.00	

RECEIVED
By Tara Lee at 10:20 am, Mar 05, 2025

Total	$1,043.00

Payments/Credits		$0.00 Balance Due	$i ,043.00

KUTAK  ROCK  LLP
TALLAHASSEE, FLORIDA
Telephone 404-222-4600
Facsimile 404-222-4654
Federal ID 47-0597598

March 5, 2025

Jim Oliver
Heritage Park CDD
Governmental Management Services - North Flmida Suite 114
475 West Town Place
St Augustine, FL 32092

Check Remit To: Kulak Rock LLP PO Box 30057
Omaha, NE 68103-1157

RECEIVED
By Tara Lee at 11:14 am, Mar 07, 2025

Invoice No, 3535591
10423-1

12/19/24	K Magee	0,20	53,00	
01/06/25	K Magee	0,70	185,50	
01/07/25	W, Haber	1,60	560,00	
01/11/25	L Whelan	0,50	192,50	
01/20/25	W, Haber	0,20	70,00	
01/23/25	K Magee	1,30	344,50	

Re:	Heritage Park CDD - General Representation For Professional Legal Services Rendered

Review draft agenda
Review agenda for special meeting Preparn for and paiiicipate in Board meeting
Monitor legislative process relating
to matters impacting special districts Review agenda package for Janua1y meeting
Prepare for and attend board of supervisors meeting via phone

TOTAL HOURS	4,50

KUTAK ROCK LLP
Heritage Park CDD		
March 5, 2025
Client Matter No. 10423-1		
Invoice No. 3535591		
Page 2		
TOTAL FOR SERVICES RENDERED		$1,405.50	
DISBURSEMENTS			
Filing and Court Fees	65.45		
Meals	9.04		
Travel Expenses	72.57		
TOTAL DISBURSEMENTS		147.06	
TOTALCURRENTAMOUNTDUE		$1.552.56	

Future Horizons, Inc
403 N First Street
PO Box 1115

I I 
Invoice Number: 88432

Hastings, FL 32145 USA
Voice:	904-692-1187
Fax:	904-692-1193

Invoice Date: Page:

Feb 28, 2025
1

Heritage Park CDD
c/o Governmental Management Services 475 West Pawn Place, Ste 114
St. Augustine, FL 32092

Bill To:

Aquatic Weed Control Services

Shio to:

Customer ID	Customer PO	Payment Terms	
Heritage04	Per Contract	Net 30 Days	
Sales Rep ID	Shipping Method	Ship Date	Due Date	
	Hand Deliver	2/14/25	3/30/25	

Quantity	Item •	Description	Unit Price	Amount	
1.00	Aquatic Weed Control	Aquatic Weed Control services in Heritage Park for the month of February 2025

Approved 2/28/25 Jeff Johnson
Lake Maintenance 53800.320.46300	1,945.00	1,945.00	

Check/Credit Memo No:	Subtotal	1,945.00	
	Sales Tax		
	Freight		
	Total Invoice Amount	1,945.00	
	Payment/Credit Applied		
	TOTAL	.	1,945.00	
RECEIVED
By Tara Lee at 2:28 pm, Feb 28, 2025	Overdue invoices are subject to finance charges.

LocaliQ
Florida
GANNETT	1-\VVVVn. I l'\IMIIIIC

Heritage Par!< Comm Development	M,VVVUn I ft	11'\IV l.11-\lk

764135	1 02/28/25	
	INVOICE#
0006985444	INVOICE PERIOD
Feb 1- Feb 28, 2025	CURRENT INVOICE TOTAL
$99.20	
	PREPAY
(Memo Info)

$0.00	UNAPPLIED
(Included In amt due)

$0.00	TOTAL CASH AMT DUE'

$166.48	
BILLING ACCOUNT NAME AND ADDRESS

Heritage Park Comm Development
475 W. Town Pl. Ste. 114
Saint Augustine, FL 32092-3649
flll,,11l1ll11llll11l•l11ll111llll11lllllllll1ll1hl1'11llll1ll1I	PAYMENT DUE DATE: MARCH 31, 2025

Legal Entity: Gannett Media Corp.
Torms and Conditions: Past due accounls are subject to lnteresl at lhe rate of 18% per annum or the maximum legal rate (whichever is less). Advertiser clalrns for a credit related to rates lncorreclly Invoiced or paid must be submitted ln wrltlng to Publisher within 30 days of the lnvofce date or Iha claim wfll be waived, Any credit towards future advertising must be used within 30 days of Issuance or the credit wlll be forfeited.
All funds 1myable In US dollars.	
BILLING INQUIRIES/ADDRESS CHANGES 1-877-736-7612 or smb@ccc.gannetl.com	FEDERAL ID 47-2390983	
Check out our brand-new Invoice layout! Specifically tailored to better meet your needs and enhance your experience.	

2/1/25
2/5/25

Balance Forward PAYMENT - THAN!( YOU

$2,728.84
-$2,661.56

Package Adverllsing:

RECEIVED
By Tara Lee at 9:55 am, Mar 17, 2025

Date	Description	Amount

Start-End Date Order Number	Product	Descrlptlo n	PO Number	Package Cost	
2/12/25 11071439	SAG St Augustine Record	PUBLIC NOTICE		$49.60	
2/25/25 11060935	SAG St Augustine Record	PUBLIC NOTICE		$49.60	

As an incentive for customers, we provide a discount off the total invoice cost equal to the 3.99% service fee if you pay with Cash/Check/ACH. Pay by Cash/Check/ACH and Savel

Total Cash Amount Due Service Fee 3.99%
•cash/Check/ACH Discount
'Payment Amount by Cash/Check/ACH Payment Amount by Credit Card

$166.48
$6.64
-$6.64
$166.48
$173.12

PLEASE DETACH AND RETURN THIS PORTION WITH YOUR PAYMENT
ACCOUNT NAME
Heritage Park Comm Development	ACCOUNT NUMBER
764135	INVOICE NUMBER
0006985444	AMOUNT PAID	
CURRENT DUE
$99.20	30 DAYS PAST DUE
$67.28	60 DAYS PAST DUE
$0.00	90 DAYS PAST DUE
$0.00	120+ DAYS PAST DUE
$0.00	UNAPPLIED PAYMENTS
$0.00	TOTAL CASH AMT DUE'
$166.48	
REMITTANCE ADDRESS (Include Accounttl & Invoice/I on chool<)

Gannett Florida LocaliQ PO Box 631244
Cincinnati, OH 45263-1244	TO PAY BY PHONE PLEASE CALL:

1-877-736-7612	TOTAL CREDIT CARD AMT DUE

$173.12	
	
To sign up for E-mailed invoices and online payments please contact abgspeclal@gannett.com	

0000764135000000000000069854440001664867174

AFFIDAVIT OF PUBLICATION

Heritage Park Comm Development
475 W Town Place, Ste 114

Saint Augustine FL 32092

STATE OF WISCONSIN, COUNTY OF BROWN

Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Coordinator of the St Augustine Record, published in St Johns County, Florida; that the attached copy of advertisement, being a Public Notices, was published on the publicly accessible website of St Johns County, Florida, or in a newspaper by print in the issues of, on:

02/12/2025

Affiant further says that the website or newspaper complies

with all legal requirements for publ Florida Statutes.
Subscribed and sworn to before me

is personally know  to me, on

r

Legal Cl

ication in chapter 50,

, by the legal clerk, who

Publication Cost:	$49.60	
Tax Amount:	$0.00	
Payment Cost:	$49.60	
Order No:	11071439	
Customer No:	764135	
PO#:		

Notary, St..	WI, Coun y of Brow My commission expiresql] q,'(I	

# of Copies: 0

THIS 1S NOT AN INVOICE!
Please do not use Ihisformfor payment remittance.

NOTICE OF WORKSHOP HERITAGE PARK COMMUNITY DEVELOPMENT DISTRICT
A public workshop of one or more members of the Board of Supervi­ sors of the Heritage Park Commu­ nity Development District will be held on Wednesday, February 19, 2025, at 10:00 a.m. Anyone wishing to attend will meet at the Heritage Park Amenity Center, located at 225 Hefferon Drive, St. Augustine, Florida  32084  at  10:00  a.m.  on
Wednesday, October 11, 2023. This workshop will be a walking tour to inspect pond banks with staff. No final action will be taken at this Workshop. The Workshop is open to the public and will be conducted in accordance with the provisions of Florida Law for Community Devel­ opment Districts. Any person requir­ ing special accommodations at this Workshop because of a disability or physical impairment should contact the District Office at (904) 940-5850 at least two calendar days prior to the Workshop. If YOU are hearing or speech impaired, please contact the Florida Relay Service at 1-800-955- 8770, for aid in contacting the District Office.
James Oliver District Manager

l	

r·•--=��������]
State of Wisconsin
k"····-.•N• �- � $,•'..� -�-=�;s-,,"�Y--= .,,,-,�•••

Page 1 of 1

AFFIDAVIT OF PUBLICATION
Heritage "P11rk Comm Development Heritage Pnrk Cnrnm fkvdopme.nt 475 \VTown Place, Ste 114

Snint Augustine FL 32092

STATE OF WISCONSIN, COUNTY OF BROWN

Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Coordinator of the St Augustine Record, published in St Johns County, Florida; that the attached copy of advertisement, being a Public Notices, was published on the publicly accessible website of St Johns County, Florida, or in a newspaper by print in the issues of, on:

02/25/2025

Alliant further says that the website or newspaper complies with all legal requi ements for publication in chapter 50, Florida Statutes,
Subscribed an  swo n to befo e me by the legal clerk, who

Legal Clerk
Notary. Stille of Wl. Cou111y of Brown g--.{

is personally	/202

Publication Cost:	$49,60	
Tax Amount:	$0.00	
Payment Cost:	$49.60	
Order No:	11060935	
Customer No:	764135	
PO#:		

(,£ 5

rvly commission expires

# of Copies:
1

THIS IS NOT i\N INVOICE'

MARIAH VERHAGEN
Notary Public
State of Wisconsin
:/..,,.,_.,,,.ry...,,,.=--·--�·...--

NOTICE OF WORl<SHOP HERITAGE PARK COMMUNITY DEVELOPMENT DISTRICT
A public workshop of one or more members of the Board of Supervi­ sors of the Heritage Park Commu­ nity Development District will be held on Wednesday, March 12, 2025, at 10:00 c1.m. Anyone wishing to attend will meet at the Heritage Park Amenity Center, located cit 225 Hefferon Drive, St. Augustine, Florida  32084  at  10:00  a.m.  on
Wednesday, October 11, 2023. This workshop will be a walking tour to inspect pond banks with staff. No final action wi II be taken at this Workshop. The Workshop is open to the public and will be conducted in accordance with the provisions of Florida Law for Community Devel­ opment Districts. Any person requir­ ing special accommodations at this Workshop because of a disability or physical impairment should contact the District Office at (904) 940-5850 at least two calendar days prior to the Workshop. If you are hearing or speech impaired, please contact the Florida Relay Service at l-800-955- 8770, for aid in contacting the District Office.
James Oliver District Manager

Pa9e 1 of 1

PRIME�

Colurnrous Offive
8415 Pulsar Place, Suite 300, COiumbus. OH 43240
P: 614.839.0250 F; 614.839.0251

Heritage Park COD
c/o Governmental Management Services-NF, LLC 475 West Town Place
Suite 114
St. Augustine, FL 32092

February 27, 2025
Project No:	P0104022.01
Invoice No:	54177

Project	P0104022.01	Heritage Park/COD-General Fund
For services including coordination with staff ahead of meetings, attend January meetings via phone.
Professional Services from January 01, 2025 to January 31, 2025 Professional Personnel

Vice President

Totals
Total Labor

Hours	Rate	Amount
3.00	250.00	750.00
3.00	750.00

750.00

Reimbursable Expenses
Printing - Reimbursable
Total Reimbursables

.75
1.15times	.75		.86 Total this Invoice		$750.86

RECEIVED
By Tara Lee at 1:39 pm, Mar 11, 2025

13901 Sutton Park Drive South, Suite 200 I Jacksonville, FL 32224�0229 l 904.739.3655 I www.prosserinc.com

Bill To:
Heritage Park COD c/o GMS-CF, LLC
475 West Town Place Stuite 114
St. Augustine, FL 32092
Property Name: Heritage Park COD
Address:	Heritage Park Dr & East Red House
St. Augustine, FL 32084

INVOICE

Remit To:
Yellowstone Landscape PO Box 101017 Atlanta, GA30392-1017

Invoice Due Date:  March 29, 2025
Invoice Amount:	$1,040.00

:.,,	.	.	'
Drainage Outfall Clearing 2025
Landscape Enhancement	$1,040.00

Invoice Total	$1,040.00

Approved 2/27/25 Jeff Johnson
Landscape Contingency 53800.320.46500

RECEIVED
By Tara Lee at 1:18 pm, Feb 27, 2025

Bill To:
Heritage Park COD c/o GMS-CF, LLC
475 West Town Place Stuite 114
St. Augustine, FL 32092
Property Name:  Heritage Park COD
Address:	Heritage Park Dr & East Red House
St. Augustine, FL 32084

li'JVOIGE

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

Invoice Due Date: March 26, 2025
Invoice Amount:	$675.00

.	. .	.	.	.
Maintenance of Open Lot
Landscape Enhancement	$675.00

Invoice Total	$675.00

Approved 2/24/25 Jeff Johnson
Landscape Contingency 53800.320.46500

RECEIVED
By Tara Lee at 11:14 am, Feb 24, 2025

,.

?◄JI,.►�

YELLOWSTONE
��•i•c:ll!kll/l'iji!lj:2·rn

INVOICE

Bill To:
Heritage Park CDD c/o GMS-CF, LLC
475 West Town Place Stuite 114
St Augustine, FL 32092
Property Name:  Heritage Park CDD
Address:	Heritage Park Dr & East Red House
St Augustine, FL 32084

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

Invoice Due Date:  March 31, 2025
Invoice Amount:	$3,153.33

Monthly Landscape Maintenance March 2025	$3,153.33

Invoice Total	$3,153.33

Approved 3/4/25 Jeff Johnson
Landscape Maintenance 53800.320.46200

RECEIVED
By Tara Lee at 2:23 pm, Mar 04, 2025

Should you have any questions or inquiries please call (386) 437-6211.
Yellowstone Landscape I Post Office Box 8491 Bunnell FL 32110 I Tel 386.437.6211 I Fax 386.437.1286

Future Horizons Environmental Corp	I  I

403 N First Street

Invoice Number: 64332

PO Box 1115
Hastings, FL 32145-1115 USA
Voice:	904-692-1187
Fax:	904-692-1193

Invoice Date: Page:

Mar 19, 2025
1

Heritage Park CDD c/o GMC, LLC
1408 Hamlin Avenue, Unit E St. Cloud, FL 34771

Bill To:

Heritage Park CDD c/o GMC, LLC
1408 Hamlin Avenue, Unit E St. Cloud, FL 34771

Ship to:

Customer ID	Customer PO	Payment Terms	
Heritage01	Per Quote	Net 30 Days	
Sales Rep ID	Shipping Method	Ship Date	Due Date	
	Hand Deliver		4/18/25	

Quantity	Item	Description	Unit Price	Amount	
7.00	4400VFX	1hp 4400VFX Display Aerator by Kasco	2,573.75	18,016.25	
		Marine with 200' of cable			
		Serial #'s 4252NVX442799,			
		4252NVX442800, 4252NVX442801,			
		4252NVX442802, 4252NVX442803,			
		4252NVX442808,4252NVX442809			

Approved 3/20/25 Jeff Johnson
Lake Contingency 53800.320.466
Operations Reserve 53800.320.6(
Contingency 53800.320.49000 $4	

0 $8520.00
000 $5000.00
96.25		
			RECEIVED
By Tara Lee at 10:52 am, Mar 20, 2025			

Check/Credo Memo No:	Subtotal	18,016.25	
	Sales Tax		
	Freight		
	Total Invoice Amount	18,016.25	
	Payment/Credo Applied		
	TOTAL	18,016.25	

Overdue invoices are subject to finance charges.

Governmental Management Services, LLC
475 West Town Place, Suite 114 St. Augustine, FL 32092

Bill To:
Herl!age Park COO 475 West Town Place Suite 114
St. Augustine, Fl 32092

Invoice

Invoice#: 621
Invoice Date: 3/14/25 Due Date:  3/14/25
Case:
P.O. Number:

Facility Maintenance February 1 - February 28, 2025

8

40.00

320.00

RECEIVED
By Tara Lee at 9:11 am, Mar 31, 2025

Approved 3/17/25 Jeff Johnson
Common Area Maintenance 53800.320.46400

Description	Hours/Qty	Rate	Amount

Total	$320.00	
Paymen\$/Credits	$0.00	
Balance Due	$320.00	

GMS	HERITAGE PARK COMMUNITY DEVELOPMENT DISTRICT MAINTENANCE BILLABLE HOURS

TOTAL		8		
MILES		0		

	FOR THE MONTH OF FEBRUARY 2025	

Date	Hours	Employee	Description	
215125	2	J.J.	Walked all ponds, reset fountain on pond fourteen, removed debris around all ponds	
2112125	2	J.J.	Walked all ponds, removed debrts around all ponds	
2/19125	2	J.J.	Walked all ponds, removed debris around all ponds	
2126125	2	J.J.	Walked all ponds, removed debris around all ponds	

•Mileage Is reimbursable per section 112.061 Flortda Statutes Mileage Rate 2009-0.445

HERITAGE PARK	1

Bill To:
Heritage Park CDD 475 West Town Place Suite 114
St. Augustine, FL 32092

Invoice Date: 4/1/25
Due Date: 4/1/25
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Management Fees -April 2025 Website Administration -April 2025 Information Technology - April 2025 Office Supplies
Postage Copies		5,174.83
105.00
157.50
0.36
8.28
86.10	5,174.83
105.00
157.50
0.36
8.28
86.10	

RECEIVED
By Tara Lee at 12:41 pm, Apr 03, 2025

Total	$5,532.07	
Payments/Credits	$0.00	
Balance Due	$5,532.07	

Bill To:
Heritage Park COD 475 West Town Place Suite 114
St. Augustine, FL 32092

Invoice Date; 4/1/25 Due Date: 4/1/25
Case:
P.O. Number:

1,043.00

Description	Hours/Qty	Rate	Amount

Contract Administration - April 2025

1,043.00

RECEIVED
By Tara Lee at 9:33 am, Apr 04, 2025

Total	$1,043.00	
Payments/Credits	$0.00	
Balance Due	$1,043.00	

Future Horizons, Inc
403 N First Street

I  I
Invoice Number: 88841

PO Box 1115
Hastings, FL 32145 USA

Invoice Date: Page:

Mar 31, 2025
1

Voice: Fax:

904-692-1187
904-692-1193

Heritage Park CDD
c/o Governmental Management Services 475 West Pawn Place, Ste 114
St. Augustine, FL 32092

Bill To:

Aquatic Weed Control Services

Ship to:

Customer ID	.	Customer PO	Payment Terms	
Heritage04	Per Contract	Net 30 Days	
Sales Rep ID	Shipping Method	Ship Date	Due Date	
	Hand Deliver	3/6/25	4/30/25	

Quantity	.	Item	.	Description	Unit Price·	Amount	
1.00	Aquatic Weed Control	Aquatic Weed Control services in Heritage Park for the month of March 2025

Approved 4/1/25 Jeff Johnson
Lake Maintenance 53800.320.46300

RECEIVED
By Tara Lee at 1:16 pm, Apr 01, 2025	1,945.00	1,945.00	

Check/Credit Memo No:	Subtotal	1,945.00	
	Sales Tax		
	Freight		
	Total Invoice Amount	1,945.00	
	Payment/Credit Applied		
	TOTAL	1,945.00	

Overdue invoices are subject to finance charges.

Bill To:
Heritage Park COD c/o GMS-CF, LLC
475 West Town Place Stuite 114
St. Augustine, FL 32092
Property Name:  Heritage Park COD
Address:	Heritage Park Dr & East Red House
St. Augustine, FL 32084

INVOICE

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

Invoice Due Date:  May 1, 2025
Invoice Amount:	$3,153.33

�,�i

:ii •	•	�	•	"• 'Gli
Monthly Landscape Maintenance April 2025	$3,153.33

RECEIVED
By Tara Lee at 9:14 am, Mar 31, 2025

Invoice Total	$3,153.33

Approved 3/25/25 Jeff Johnson
Landscape Maintenance 53800.320.46200

Should you have any questions or inquiries please call (386) 437-6211.
Yellowstone Landscape I Post Office Box 849 I Bunnell FL 32110 I Tel 386.437.6211 I Fax 386.437.1286

Governmental Management Services, LLC
475 West Town Place, Suite 114 St. Augustine, FL 32092

Bil! To:
Heritage Park GOD 475 West Town Place Suite 114
St. Augustine, FL 32092

Invoice

Invoice #; -92- 624 Invoice Date: 4111/25
Due Date: 4111/25 Case:

Description		Rate	AlTI<>tml

Facility Maintenance March 1 - March 31, 2025

Approved 4/14/25
Jeff Johnson
Common Area Maintenance
53800.320.46400	12	40.00	480.00	

�

•

L\-1�

Payments/Credits
Balance Due

$0.00
$480.00

RECEIVED
By Tara Lee at 10:56 am, Apr 21, 2025

Total

�460.00

GMS	HERITAGE PARK COMMUNITY DEVELOPMENT DISTRICT MAINTENANCE BILLABLE HOURS
	FOR THE MONTH OF MARCH 2025	

Date	Hours	Employee	Description	
3/5/25	2	J.J.	Walked all ponds, removed debris around all ponds	
3/12/25	6	J.J.	Walked ponds and reset timers for daylight savings lime, removed debris from all ponds,	
			walked ponds for Erosion Project	
3/19/25	2	J.J.	Walked all ponds, removed debris around all ponds	
3/27/25	2	J.J.	Walked all ponds, removed debris around all ponds	
TOTAL	
	12 	
MILES	
	0		•Mileage is reimbursable per section 112.061 Florida Statutes Mileage Rate 2009-0.445	

HERITAGE PARK	1

LocaliQ
Florida
GANNETT	ACCOUNT NAME
Heritage Park Comm Development	ACCOUNT#	INV DATE
764135	I 03/31125	
	INVOICE#
0007038990	INVOICE PERIOD Mar 1- Mar 31, 2025	CURRENT INVOICE TOTAL
$67.28	
	PREPAY
(Memo Info)

$0.00	UNAPPLIED
(Included In amt due)

$0.00	TOTAL CASH AMT DUE'

$67.28	
BILLING ACCOUNT NAME AND ADDRESS

Heritage Park Comm Development
475 W. Town Pl. Ste. 114
Saint Augustine, FL 32092-3649
I•1•111iiI•11111I•11•IIh111111•111111I1llIIII In, 111I1llhl''I'I	PAYMENT DUE DATE: APRIL 30, 2025

Legal Entity: Gannetl Media Corp.
Terms and Conditions: Past due accounts are subject to Interest al the rate of 18% per annum or the maximum legal rate (whichever Is less), Advertiser claims for a credit related lo rates Incorrectly Invoiced or paid must be submitted In writing to Publlsher wilhln 30 days of the Invoice date or the claim will be waived. Any credit towards fulure advertising musl be used within 30 days of Issuance or the
credit wlll be forfeited.
All funds payable In US dollars.	
BILLING INQUIRIES/ADDRESS CHANGES 1-877-736-7612 or smb@ccc.gannell.com	FEDERAL ID 47-2390983	
Check out our brand-new invoice layout! Specifically tailored to better meet your needs and enhance your experience.	
Date	Description	Amount

311/25
315125
3124125

Balance Forward PAYMENT - THANK YOU PAYMENT - THANI( YOU

$166.48
-$67.28
-$99.20

 Package Advertising:	
Start�End Date Order Number	Product	Description	PO Number	Package Cost
3120125 11029014	SAG SI Augustine Record	March 27th meeting	$67.28

RECEIVED
By Tara Lee at 9:40 am, Apr 21, 2025

As an Incentive for customers, we provide a discount off the total invoice cost equal to the 3.99% service fee if you pay with Cash/Check/ACH. Pay by Cash/Check/ACH and Savel

Total Cash Amount Due Service Fee 3.99% 'Cash/Check/ACH Discount
'Payment Amount by Cash/Check/ACH
Payment Amount by Credit Card

$67.28
$2.68
-$2.68
$67.28
$69.96

PLEASE DETACH AND RETURN THIS PORTION WITH YOUR PAYMENT

ACCOUNT NAME
Heritage Park Comm Development	ACCOUNT NUMBER
764135	INVOICE NUMBER
0007038990	AMOUNT PAID	
CURRENT DUE
$67.28	30 DAYS PAST DUE
$0.00	60 DAYS PAST DUE
$0.00	90 DAYS PAST DUE
$0.00	120+ DAYS PAST DUE
$0.00	UNAPPLIED PAYMENTS
$0.00	TOTAL CASH AMT DUE'
$67.28	
REMITTANCE ADDRESS (Include Account# & Invoice# on check)

Gannett Florida LocaliQ PO Box 631244
Cincinnati, OH 45263-1244	TO PAY BY PHONE PLEASE CALL:

1-877-736-7612	TOTAL CREDIT CARO AMT DUE

$69.96	
	
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□□□□764135□□□□□□□□□□□□□7□3899□□□□□672867173

LOCALiQ
FLORIDA

PO Box 631244 Cincinnati, OH 45263-1244

AFFIDAVIT OF PUBLICATION
Katelyn Beach
Heritage Park Comm Development
475 W Town Place, Ste 114

Saint Augustine FL 32092

STATE OF WISCONSIN, COUNTY OF BROWN

Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Coordinator of the St Augustine Record, published in St Johns County, Florida; that the attached copy of advertisement, being a Public Notices, was published on the publicly accessible website of St Johns County, Florida, or in a newspaper by print in the issues of, on:

03/20/2025

Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes.
Subscribed and sworn to before me, by the legal clerk, who

WT, County of Brown<o·z�-Z6

is personally known t  me, on 03/20 2025

Legal Clerk

Notary, State of

My commission expires

Publication Cost:	$67.28		
Tax Amount	$0.00		
Payment Cost:	$67.28		
Order No:	11029014	# of Copies:	
Customer No:	764135	1	
PO#:			
THIS IS NOT AN !NVO!CE!

MARIAH VERHAGEN
Notary Public
s_t_a.;.te;_,;;o.;.f..;W..:.:,;si:,;c;:_:o�n.:.:s�i:,:n_.J

Please do 1w1 me this formfOr payme111 re111it1w1r:e.

•. IC

NOTICE OF MEETING HERITAGE PARK COMMUNITY DEVELOPMENT DISTRICT
The regular meeting of the Board of Supervisors (the "Board") of the Heritage Park Community Develop­ ment District is scheduled to be held on Thursday, March 27, 2025 at 1:00 p,m. at the Heritage Park Amenity Center, located at 225 Hefferon Drive, St. Augustine, Florida 32084. The meeting Is open to the public and will be conducted in accordance with the provisions of Florida Law for Community Development Districts. A copy of the agenda for this meeting may be obtained from the District Manager, 475 West Town Place, Suite 114, St. Augus­ tine, Florida 32092 (and phone (904) 940-5850). This meeting may be continued to a date, place and tlme certain, to be announced at the meeting, There may be occasions when one or more Supervisors will participate by telephone.
Any person requiring special accom­ modations at this meeting because of a disability or physical Impair­ ment should contact the District Manager at (904) 940-5850 at least two calendar days prior to the meet­ ing. If you are hearing or speech impaired, please contact the F lorlda Relay Service at 1-800-955-8770, tor aid in contacting the District Office. Each person who decides to appeal any action taken at these meetings Is advised that person will need a record of proceedings	and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal Is to be based.
James Oliver
District Manager

Page 1 of 1

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/20/25	PAGE	1

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		AMOUNT	....CHECK..... AMOUNT	#	
3/05/25 00087	3/05/25 03052025 202503 300-10100-01000	*
HERITAGE PARK CDD - REGIONS CR		50,000.00	
50,000.00 000008	
- - - - - - - - 4/02/25 00042	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/25 64332	202503 320-53800-60000	*
FUTURE HORIZONS, INC.	- - - -	- - - - - -	- - - - - - - -

18,016.25 000009	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - -	- - - - - -	- - - - - - - -	
	TOTAL FOR BANK B		68,016.25		
	TOTAL FOR REGISTER		68,016.25		

*** CHECK NOS. 000008-000009	HERITAGE PARK CDD RESERVE BANK B HERITAGE PARK CDD

OPEN NEW CHECKING ACCT

KASCO 1HP 4400VFX DSP MTR

18,016.25

HERT HERITAGE PARK	BPEREGRINO

Heritage Park CDD
COMMUNITY DEVELOPMENT DISTRICT

Capital Reserve Fund

	Check Request		
Date	Amount	Authorized By	

March 5, 2025	
$50,000.00	
Jim Oliver	

Payable to:		
	
Heritage Park - Regions CR #87		

Date Check Needed:	

Budget Category:		

ASAP	
l2.300. l0100.0l 000		

	

Open new checking account	

	

	

	
$	-	

Intended Use of Funds Renuested·

(Attach supporting documentation for request. Overnight via Fedex with deposit letter
from Accoutant)

Future Horizons Environmental Corp	I  I

403 N First Street

Invoice Number: 64332

PO Box 1115
Hastings, FL 32145-1115 USA
Voice:	904-692-1187
Fax:	904-692-1193

Invoice Date: Page:

Mar 19, 2025
1

Bill To:
Heritage Park CDD c/o GMC, LLC
1408 Hamlin Avenue, Unit E St. Cloud, FL 34771

iS-h=ip=to=: -'	1
Heritage Park CDD c/o GMC, LLC
1408 Hamlin Avenue, Unit E St. Cloud, FL 34771

Customer ID	Customer PO	Payment Terms	
Heritage01	Per Quote	Net 30 Days	
Sales Rep ID	Shipping Method	Ship Date	Due Date	
	Hand Deliver		4/18/25	

Quantity	Item	Description	Unit Price	Amount	
7.00	4400VFX	1hp 4400VFX Display Aerator by Kasco Marine with 200' of cable
Serial #'s 4252NVX442799, 4252NVX442800, 4252NVX442801,
4252NVX442802, 4252NVX442803,
4252NVX442808, 4252NVX442809

Approved 3/20/25 Jeff Johnson
I -1-- -	,.	,...	.-,.--A--	2,573.75	18,016.25	

- .......,,...,..,.,.,. --		
		·- ,"(	.� .... ,...,...;;,:..,.. '"> _
.. -	- .	-,,_--	 . - - -		
		'..	.... -....�	•	•
'"'	..	.  ,...,..,...,..,... ...,,..,.,...  A,._,..,..,... l1' A
-	y	,..,..."' ....-,_		
		,	'VV			
		Recoded to: 002.320.53800.6000(			
		TRL			

Check/Cred[ Memo No:	Subtotal	18,016.25	
	Sales Tax		
	Freight		
	Total Invoice Amount	18,016.25	
	Payment/Cred[ Applied		
	TOTAL	18,016.25	

Overdue invoices are subject to finance charges.