RIVERSIDE PARK COMMUNITY DEVELOPMENT DISTRICT

MIAMI-DADE COUNTY SPECIAL BOARD MEETING NOVEMBER 20, 2023
6:00 P.M.

Special District Services, Inc. 8785 SW 165th Avenue, Suite 200
Miami, FL 33193

www.riversideparkcdd.org 786.347.2711 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA RIVERSIDE PARK
COMMUNITY DEVELOPMENT DISTRICT
Meeting Room at Mercedes Benz of Cutler Bay 10701 SW 211th Street
Cutler Bay, Florida 33189
SPECIAL BOARD MEETING
November 20, 2023
6:00 p.m.

Call to Order
Proof of Publication	Page 1
Establish Quorum
Additions or Deletions to Agenda
Comments from the Public for Items Not on the Agenda
Approval of Minutes
July 24, 2023 Regular Board Meeting & Public Hearing Minutes	Page 2
Old Business
Update Regarding Columns and Monument Planting Project
Update Regarding Property Located at 10233 SW 224th Terrace, Cutler Bay, Tree Debris Removal
New Business
Consider Resolution No. 2023-08 – Adopting Fiscal Year 2022/2023 Amended Budget	Page 8
Auditor Selection Committee
Ranking of Proposals/Consider Selection of an Auditor	Page 13
Administrative Matters
Financial Update	Page 65
Board Members/Staff: Additional Comments/Requests
District Counsel Update on the 2023 Florida Legislative Session	Page 70
District Counsel Update on the 2023 Required Ethics Training	Page 75
Adjourn

11/13/23, 7:24 AM	Notice

Publication Date 2023-11-09

Subcategory Miscellaneous Notices

NOTICE OF RIVERSIDE PARK COMMUNITY DEVELOPMENT DISTRICT SPECIAL BOARD MEETING
NOTICE IS HEREBY GIVEN that the Riverside Park Community Development District (the "District") will hold a special meeting (the "Meeting") of its Board of Supervisors (the "Board") on November 20, 2023, at 6:00 p.m. in a Meeting Room of Mercedes Benz of Cutler Bay located at 10701 SW 211th Street, Cutler Bay, Florida 33189. The Meeting is being held for the purpose of considering any agenda items related to the District. At such time the Board is so authorized and may consider any business that may properly come before it.
A copy of the agenda for the Meeting may be obtained at the offices of the District Manager, c/o Special District Services, Inc., at (561) 630-4922 or gperez@sdsinc.org (the "District Manager's Office") during normal business hours. The Meeting is open to the public and will be conducted in accordance with the provisions of Florida law for special districts. The Meeting may be continued to a date, time, and place to be specified on the record at the Meeting.
Any person requiring special accommodations in order to access and participate in the Meeting because of a disability or physical impairment should contact the District Manager's Office at least forty-eight (48) hours prior to the Meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Manager's Office.
Anyone requiring assistance in order to participate in this Meeting should contact the District Manager's Office at least forty-eight (48) hours prior to the Meeting. Similarly, any person requiring or that otherwise may need assistance accessing or participating in this Meeting because of a disability or physical impairment is strongly encouraged to contact the District Manager's Office at least forty-eight (48) hours in advance so that arrangements may be made.
Each person who decides to appeal any decision made by the Board with respect to any matter considered at the Meeting 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.
District Manager
RIVERSIDE PARK COMMUNITY DEVELOPMENT DISTRICT
www.riversideparkcdd.org 11/9 23-155/0000693627M

https://floridapublicnotices.com/notices/10553988	1/1

RIVERSIDE PARK COMMUNITY DEVELOPMENT DISTRICT PUBLIC HEARING & REGULAR BOARD MEETING
JULY 24, 2023

CALL TO ORDER

The July 24, 2023, Regular Board Meeting of the Riverside Park Community Development District (the “District”) was called to order at 6:37 p.m. in a Meeting Room at Mercedes Benz of Cutler Bay located at 10701 SW 211th Street, Cutler Bay, Florida 33189.

PROOF OF PUBLICATION

Proof of publication was presented that notice of the Regular Board Meeting had been published in the
Miami Daily Business Review on July 6, 2023, and July 13, 2023, as legally required.

ESTABLISH A QUORUM

It was determined that the attendance of Chairperson Lorraine Torres, Vice Chairman Lariel Torres and Supervisors Ingrid Ojeda and Daniel Alvarez constituted a quorum and it was in order to proceed with the meeting.

Staff also in attendance were: District Manager Gloria Perez of Special District Services, Inc.; and General Counsel Gregory George of Billing, Cochran, Lyles, Mauro & Ramsey, P.A.

ADDITIONS OR DELETIONS TO THE AGENDA

Mrs. Perez requested the addition of an agenda item - Discussion Regarding Identified Hacking of a Tree along Old Cutler Road Behind the Property Located at 10233 SW 224th Terrace, Cutler Bay.

COMMENTS FROM THE PUBLIC FOR ITEMS NOT ON THE AGENDA

There were no comments from the public for items not on the agenda.

APPROVAL OF MINUTES
May 22, 2023, Regular Board Meeting

The minutes of the May 2023, Regular Board Meeting were presented for consideration.

A MOTION was made by Supervisor Alvarez, seconded by Supervisor Lorraine Torres and passed unanimously approving the minutes of the May 22, 2023, Regular Board Meeting, as presented.

Mrs. Perez then recessed the Regular Board Meeting and opened the Public Hearing.

PUBLIC HEARING
Proof of Publication

Proof of publication was presented that notice of the Public Hearing had been published in the Miami Daily Business Review on July 6, 2023, and July 13, 2023, as legally required.

Receive Public Comment on Fiscal Year 2023/2024 Final Budget

There was no public comment on the Fiscal Year 2023/2024 Final Budget.

Mrs. Perez then closed the Public Hearing and reconvened the Regular Board Meeting.

Consider Resolution No. 2023-05 – Adopting a Fiscal Year 2023/2024 Final Budget

Mrs. Perez presented Resolution No. 2023-05, entitled:

RESOLUTION NO. 2023-05

A RESOLUTION OF THE RIVERSIDE PARK COMMUNITY DEVELOPMENT DISTRICT ADOPTING A FISCAL YEAR 2023/2024 BUDGET.

Mrs. Perez read the title of the resolution into the record and stated that it provides for approving and adopting the fiscal year 2023/2024 Final Budget and the non-ad valorem special assessment tax roll (Assessment Levy).

A MOTION was made by Supervisor Ojeda, seconded by Supervisor Lorraine Torres and unanimously passed to adopt Resolution No. 2023-05, approving the Fiscal Year 2023/2024 Final Budget, as presented and setting the fiscal year 2023/2024 Final Budget and non-ad valorem special assessment tax roll (Assessment Levy).

Discussion Regarding Identified Hacking of a Tree along Old Cutler Road Behind the Property Located at 10233 SW 224th Terrace, Cutler Bay

Prior to this meeting, Mrs. Perez circulated an e-mail that consisted of a report put together by Ronald Galvis, the Field Operations Manager, that included a summary, location and images of the hacking of the tree directly behind the home located at 10233 SW 224th Terrace, Cutler Bay. FL 33190.

From: Ronald Galvis <rGalvis@sdsinc.org>
Sent: Monday, July 24, 2023 1:37 PM
To: Gloria Perez <gperez@sdsinc.org>
Subject: RP Tree Trimmed - Old Cutler Rd.

Good afternoon,

Please be advised that, on Monday, July 24th, 2023, we were informed by Trimscape (landscapers) team that several branches of one of the on Old Cutler Rd. had been trimmed, apparently, by the residents on property numbered 10233 SW 224th Terrace, Cutler Bay. FL 33190.

The tree in question (the exact location targeted in the attached map) is right behind the property mentioned above. The branches were cut and the debris was left behind, as seen in the pictures below.

I drove immediately to the District to evaluate the situation and took several pictures for our records. I knocked on this residence's door (rang the bell) several times, but no one responded. I took the liberty to leave a note behind the door with my business card attached asking to be contacted. At the time I'm sending this email, nobody has called me yet.

According to the Miami-Dade County Public Records (summary from property appraiser attached), this property belongs to WAI MAN CHAN, LEYON CHAN, and WAYLAN SIU.

JFYI.

A discussion ensued and the Board directed District Counsel to send the homeowner of 10233 SW 224th Terrace, Cutler Bay, FL 33190, a demand letter on behalf of the District providing for ten (10) day to remedy the issue by removing and disposing of the debris or the District will have it addressed and the homeowner will be billed for said removal and any other related costs.

OLD BUSINESS

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

NEW BUSINESS
Consider Resolution No. 2023-06 – Records Retention Policy Adoption

Mrs. Perez presented Resolution No. 2023-06, entitled:

RESOLUTION 2023-06
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE RIVERSIDE PARK COMMUNITY DEVELOPMENT DISTRICT PROVIDING FOR THE APPOINTMENT OF A RECORDS MANAGEMENT LIAISON OFFICER; PROVIDING THE DUTIES OF THE RECORDS MANAGEMENT LIAISON OFFICER; ADOPTING A RECORDS RETENTION POLICY; DETERMINING THE ELECTRONIC RECORD TO BE THE OFFICIAL RECORD; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE.

Mrs. Perez explained that this action appoints a records liaison and designates the electronic copy of documents as the official District record. This means that only a copy needs to be signed at meetings, and once it is scanned, the original can be discarded, which will create a more economical and efficient records management system.

A MOTION was made by Supervisor Ojeda, seconded by Supervisor Lorraine Torres and unanimously passed adopting Resolution No. 2023-06, thereby approving a Records Retention Policy as presented.

Consider Columns and Monument Planting Proposals

Color selection was made as follows:

Top/Caps – Alabaster White SW 7008 Middle – High Reflective White SW 7757 Base – Crushed Ice SW 7647
Letters & Logo – Black SW 6258

A MOTION was made by Supervisor Ojeda, seconded by Supervisor Lorraine Torres and unanimously passed approving the proposal from Elite Property Services for the painting of monuments, signs, logos and columns in the amount of $7,000 and further authorizing District Counsel to prepare an agreement and for District management to execute same on behalf of the District.

Consider Resolution No. 2023-07 – Adopting a Fiscal year 2023/2024 Regular Meeting Schedule

Mrs. Perez presented Resolution No. 2023-07, entitled:

RESOLUTION NO. 2023-07

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE RIVERSIDE PARK COMMUNITY DEVELOPMENT DISTRICT, ESTABLISHING A REGULAR MEETING SCHEDULE FOR FISCAL YEAR 2023/2024 AND SETTING THE TIME AND LOCATION OF SAID DISTRICT MEETINGS; AND PROVIDING AN EFFECTIVE DATE.

Mrs. Perez read the title of the resolution into the record and noted that meetings would remain at the same location of the Second Floor of Mercedes Benz of Cutler Bay located at 10701 SW 211th Street, Cutler Bay, Florida 33189, with the start time of 6:30 p.m. on the following dates:

October 16, 2023 Amended Budget
March 18, 2024 Proposed Budget
May 20, 2024 Final Budget
August 19, 2024

A MOTION was made by Supervisor Alvarez, seconded by Supervisor Lariel Torres and unanimously passed to adopt Resolution No. 2023-07, approving the Regular Meeting Schedule for Fiscal Year 2023- 2024, holding meetings in the Second Floor Meeting Room of Mercedes Benz of Cutler Bay located at 10701 SW 211th St, Cutler Bay, Florida 33189, with the start time of 6:30 p.m., and authorizes the advertisement of same, as required by law.

ADMINISTRATIVE MATTERS
Consider 2023 Riverside Park CDD Annual Engineering Report

Mrs. Perez presented the Annual Engineering Report, which was provided in the meeting booklet.

A MOTION was made by Supervisor Ojeda, seconded by Supervisor Alvarez and passed unanimously accepting and receiving the District’s 2023 Annual Engineer’s Report, as presented.

Financial Report

Mrs. Perez presented the financials in the meeting book and briefly reviewed them with the Board, pointing out that available funds as of June 30, 2023, were $319,632.57.

Consider Appointment of Audit Committee and Evaluation Criteria

Mrs. Perez stated that the Board needed to begin the auditor selection process and she presented a draft of the Evaluation Criteria (all per statute with the exception of price, which has been added, as standard practice), the RFP Notice that is to be published, and the RFP itself.

Per procedure and per statute, the auditor selection is done by the Committee appointed by the Board.

A MOTION was made by Supervisor Ojeda, seconded by Supervisor Lorraine Torres and unanimously passed appointing the entire District Board as the Auditor Selection Committee.

The Regular Board Meeting was then recessed and the Audit Committee Meeting was called to order.

Now sitting as the Auditor Selection Committee, the standard criteria was reviewed and the RFP for proposals was shown and it was noted that it was standard. If approved to move forward, SDS, Inc. will advertise and the results will be brought back to the Committee for selection. Approval is needed by the Committee in order to proceed with the RFP process and use the criteria as presented. The ranking points on the criteria are calculated as follows: points assigned to each of the 5 criteria; when proposals are brought back, the Committee will rank them and an auditor will be selected. All five criteria have 10 points each assigned as a maximum for ranking.

A MOTION was made by Supervisor Ojeda, seconded by Supervisor Alvarez and unanimously passed approving the selection criteria, as amended, and directing SDS, Inc. to proceed with the RFP process, which proposals will be brought back to the Committee at an upcoming meeting.

The Audit Committee Meeting was then adjourned and the Regular Board Meeting was reconvened.

A MOTION was made by Supervisor Ojeda, seconded by Supervisor Alvarez and unanimously passed ratifying the Auditor Selection Committee’s approval of Selection Criteria and authorizing management to proceed with the RFP process.

BOARD MEMBER/STAFF CLOSING COMMENTS

Mrs. Perez provided an update on Financial Interests Disclosure 2022 Form 1 and advised, pursuant to the Public Ethics State of Florida website (http://public.ethics.state.fl.us/search.cfm) all of the Board Members had submitted the required Form 1 in a timely manner.

ADJOURNMENT

There being no further business to come before the Board, a MOTION was made by Supervisor Lorraine Torres, seconded by Supervisor Lariel Torres and passed unanimously adjourning the Regular Board Meeting at 7:19 p.m.

ATTESTED BY:

Secretary/Assistant Secretary	Chairperson/Vice-Chair

RESOLUTION NO. 2023-08

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE RIVERSIDE PARK COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING AND ADOPTING AN AMENDED FINAL FISCAL YEAR 2022/2023 BUDGET (“AMENDED BUDGET”), PURSUANT TO CHAPTER 189, FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Board of Supervisors of the Riverside Park Community Development District (“District”) is empowered to provide a funding source and to impose special assessments upon the properties within the District; and,

WHEREAS, the District has prepared for consideration and approval an Amended Budget.

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

Section 1.  The Amended Budget for Fiscal Year 2022/2023 attached hereto as Exhibit “A” is hereby approved and adopted.

Section 2.  The Secretary/Assistant Secretary of the District is authorized to execute any and all necessary transmittals, certifications or other acknowledgements or writings, as necessary, to comply with the intent of this Resolution.

PASSED, ADOPTED and EFFECTIVE this 20th day of November, 2023.

ATTEST:	RIVERSIDE PARK
COMMUNITY DEVELOPMENT DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chairperson/Vice Chairperson

Riverside Park Community Development District

Amended Final Budget For Fiscal Year 2022/2023
October 1, 2022 - September 30, 2023

CONTENTS

AMENDED FINAL OPERATING FUND BUDGET

AMENDED FINAL DEBT SERVICE FUND BUDGET

RIVERSIDE PARK COMMUNITY DEVELOPMENT DISTRICT OPERATING FUND
FISCAL YEAR 2022/2023 OCTOBER 1, 2022 - SEPTEMBER 30, 2023

REVENUES	FISCAL YEAR 2022/2023 BUDGET 10/1/22 - 9/30/23	AMENDED FINAL BUDGET
10/1/22 - 9/30/23	YEAR TO DATE ACTUAL
10/1/22 - 9/29/23	
Administrative Assessments	62,152	62,399	62,399	
Maintenance Assessments	39,191	39,191	39,191	
Debt Assessments	120,339	120,340	120,340	
Other Income	0	0	0	
Interest Income	240	10,253	10,153	
				
TOTAL REVENUES	$	221,922	$	232,183	$	232,083	
				
EXPENDITURES				
ADMINISTRATIVE EXPENDITURES				
Supervisor Fees	6,000	4,000	4,000	
Employer Taxes - Payrol	480	306	306	
Management	19,728	19,728	19,728	
Secretarial	2,700	2,700	2,700	
Legal	8,000	9,200	8,024	
Assessment Roll	3,500	3,500	3,500	
Audit Fees	3,600	3,600	3,600	
Insurance	6,205	5,926	5,926	
Legal Advertisements	650	750	589	
Miscellaneous	825	825	614	
Postage	200	290	278	
Office Supplies	500	525	492	
Dues & Subscriptions	175	175	175	
Trustee Fee	4,100	4,080	4,080	
Continuing Disclosure Fee	250	250	250	
Website Management	1,750	1,750	1,750	
TOTAL ADMINISTRATIVE EXPENDITURES	$	58,663	$	57,605	$	56,012	
				
MAINTENANCE EXPENDITURES				
Lawn/Landscape Maintenance	16,500	16,500	12,144	
Entrance Features	1,000	500	0	
Miscellaneous Maintenance/Improvements (Pressure Cleaning, etc.)	6,064	8,000	7,000	
Border Hedge/Monument/Fence	8,275	2,000	0	
Nutritional Control/Mulch	3,500	1,000	0	
Engineering/Inspections	1,500	1,060	1,060	
Contingency/Reserve	0	0	0	
TOTAL MAINTENANCE EXPENDITURES	$	36,839	$	29,060	$	20,204	
				
TOTAL EXPENDITURES	$	95,502	$	86,665	$	76,216	
				
REVENUES LESS EXPENDITURES	$	126,420	$	145,518	$	155,867	
				
Bond Payments	(113,119)	(114,604)	(114,604)	
				
BALANCE	$	13,301	$	30,914	$	41,263	
				
County Appraiser & Tax Collector Fee	(4,434)	(2,133)	(2,133)	
Discounts For Early Payments	(8,867)	(8,437)	(8,437)	
				
EXCESS/ (SHORTFALL)	$	-	$	20,344	$	30,693	
				
Carryover From Prior Year		0	0	
				
NET EXCESS/ (SHORTFALL)	$	-	$	20,344	$	30,693	

Notes
Contingency/Reserve Funds ($16,270) To Be Used In Future Years Original Contingency/Reserve Funds Amount Was $36,680 Contingency/Reserve Funds are included in Fund Balance As Of 9/30/23

FUND BALANCE AS OF 9/30/21	
FY 2021/2022 ACTIVITY	
FUND BALANCE AS OF 9/30/22	

$280,497	
$20,344	
$300,841	

RIVERSIDE PARK COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND
FISCAL YEAR 2022/2023 OCTOBER 1, 2022 - SEPTEMBER 30, 2023

REVENUES	FISCAL YEAR 2022/2023 BUDGET 10/1/22 - 9/30/23	AMENDED FINAL BUDGET
10/1/22 - 9/30/23	YEAR TO DATE ACTUAL
10/1/22 - 9/29/23	
Interest Income	10	2,835	2,815	
NAV Tax Collection	113,119	114,604	114,604	
Total Revenues	$	113,129	$	117,439	$	117,419	
				
EXPENDITURES				
Principal Payments	75,000	75,000	75,000	
Interest Payments	32,744	34,185	34,185	
Bond Redemption	5,385	60,000	60,000	
Bond Modification - Cost Of Issuance	5,385	22,850	22,850	
Total Expenditures	$	118,514	$	192,035	$	192,035	
				
Excess/ (Shortfall)	$	(5,385)	$	(74,596)	$	(74,616)	

FUND BALANCE AS OF 9/30/22	
FY 2022/2023 ACTIVITY	
FUND BALANCE AS OF 9/30/23	

$101,816	
($74,596)	
$27,220	

Notes
Revenue Fund Balance = $27,220*.
Revenue Fund Balance To Be Used To Make 11/1/2023 Interest Payment Of $19,957.
* Approximate Amounts

Series 2023 Bond Modification Information		
Original Par Amount =	$910,000	Annual Principal Payments Due:	
Interest Rate =	5.68%	May 1st	
Issue Date =	June 2023	Annual Interest Payments Due:	
Maturity Date =	May 2034	May 1st & November 1st	
Par Amount As Of 9/30/23 =	$910,000		

October 16, 2023

RE: Riverside Park Community Development District

The Riverside Park Community Development District is required to select an auditor to perform the audit for the district for the years ending September 30, 2023, September 30, 2024 and September 30, 2025; with an option for an additional two-year renewal.

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

The current auditor for the Riverside Park Community Development District is the firm of Nowlen, Holt & Miner, P.A.

Nowlen, Holt & Miner, P.A. was the only firm to respond to the legal advertisement requesting proposals to perform the fiscal year ending September 30, 2023, September 30, 2024 and September 30, 2025 audits. The proposed fee for the audit for fiscal year ending September 30, 2023 is $3,400.00. The proposed fee for the audit for fiscal year ending September 30, 2024 is $3,500.00. The proposed fee for the audit for fiscal year ending September 30, 2025 audit is $3,600.00. The proposed fee for the audit for fiscal year ending September 30, 2026 (option year) is $3,600.00. And the proposed fee for the audit for fiscal year ending September 30, 2027 (option year) is $3,600.00. The approved fee for the fiscal year ending September 30, 2022 audit, which Nowlen, Holt & Miner, P.A. has completed, was $3,600.00. The proposed Audit Fee budget for Fiscal Year 2023/2024 is $3,700.00.

Management would like to report that it is pleased with the professionalism and the competence of the Nowlen, Holt & Miner, P.A., partners and supporting staff.

It is recommended at this time that Nowlen, Holt & Miner, P.A. be hired to perform the September 30, 2023, September 30, 2024 and September 30, 2025 annual government audits and also be selected, subject to fee adjustments for inflation, to perform the fiscal year end audits for the following two years (FYE 9/30/26 and 9/30/27).

Special District Services, Inc.

Proposal for Independent Auditing Services

Riverside Park Community Development District

September 7, 2023

Nowlen, Holt & Miner, P.A.

Edward T. Holt, Managing Partner

515 N. Flagler Drive, Suite 1700 Post Office Box 347
West Palm Beach, FL 33402 Telephone: (561) 659-3060
Fax: (561) 835-0628
eth@nhmcpa.com

Table of Contents

Page
Letter of Transmittal	1
Profile of the Firm
About Nowlen, Holt & Miner, P.A.	3
Independence	3
Licensed to Practice in Florida	3
Partner, Supervisory, and Staff Qualifications and Experience
Staff Continuity and Longevity	4
Audit Team Members	5
Audit Team	6
Continuing Professional Education	19
Quality of Staff	19
Firm’s Ability to Comply with District’s Time Requirements	19
Certified Fraud Examiners	20
Certified in Financial Forensics	20
Information Technology Specialist	20
Firm Qualifications and Experience
Federal or State Desk Reviews	21
Disciplinary Actions	21
Litigation	21
SBE Certification	21
External Quality Control Review	21
E-Verify	21
Additional Services	22
Experience in Auditing Governmental Units
Governmental Audits Performed by Our Audit Team	26
Similar Engagements with Governmental Entities	29
Specific Audit Approach	30
Schedule of Fees	35
Appendices
A – Professional Resources/U.S. Cities	36
Attachments - Proposal Documents
A – Notice Announcing the Request for Proposals
B – Instructions to Proposers
C – Evaluation Criteria Sheet

September 7, 2023

Riverside Park Community Development District
c/o Special District Services, Inc. 2501A Burns Road
Palm Beach Gardens, Florida 33410 Audit Selection Committee:
Thank you for giving us the opportunity to present our proposal to serve as external auditors for the Riverside Park Community Development District (the “District”) for the fiscal years ending September 30, 2023, 2024, and 2025, with an option for an additional two-year renewal.

We understand the scope of services requested by the District as outlined in the District’s RFP. We are committed to exceeding the performance specifications outlined and meeting all the District’s time requirements.

Nowlen, Holt & Miner, P.A (“NH&M”) was established in 1961, and since that time we have maintained an office in West Palm Beach, Florida. We are a local firm that has a professional staff of twelve people. NHM believes our expansive governmental experience, quality of team members, and emphasis on client satisfaction make our firm the best qualified to provide audit services to the District.

Our firm is best qualified to perform the engagement and provide the District with the following added advantages:

Experience with the District – We have audited the District for many years, a service which provides us with first-hand, valuable knowledge of the District’s funds. Our understanding of the District’s operating environment, internal control structure, and compliance requirements will continue to be a benefit to the District.

Communication – NH&M strives to build strong relationships with our clients. An essential part of this relationship is communication. NH&M has a firm policy of responding to phone calls and/or emails within 24 hours. We encourage clients to call year-round to discuss questions or concerns as they arise. Our team is always prepared to answer questions or discuss audit issues at no additional charge.

Governmental Experience – NH&M has served a remarkable number of South Florida governmental entities for over 50 years. Unlike many other firms, NH&M’s primary focus is governmental entities. Consequently, our team has mastered the elements of the audit process and is prepared to resolve issues typical to governmental entities such as the District.

1
Page 16

Location – Our location in downtown West Palm Beach will allow us to address and resolve any audit issues efficiently, effectively and in a timely manner. All of our team members are well-aware of and in tune with the essential needs of South Florida governments. Consequently, our auditors will be able to anticipate, address and resolve all audit issues promptly and expeditiously.

Staff Continuity/Professional Qualifications – We are proud to have high staff retention and minimal turnover. Our engagement team will remain consistent from year-to-year and will include experienced individuals. Such continuity, stability and teamwork give our employees valuable client and industry-specific knowledge, which in turn maximizes audit efficiency and strengthens our working relationship with the District.

Additional Resources – We are members of CPAmerica International, Inc ., an international association of independent accounting firms. For this reason, we can draw from the vast consulting resources of CPAmerica International with more than 200 independent accounting and advisory firms in more than 130 countries around the world (see Appendix A).

Our proposal outlines our qualifications and expertise further. Thank you for giving us the opportunity to present our credentials. We are confident our qualifications make us the ideal firm to fulfill your audit needs and would like to emphasize our desire to serve as the District’s auditors. Again, thank you for your consideration, and we look forward to serving as your auditors.

FIRM CONTACT AND INFORMATION

Edward T. Holt, President, 515 N. Flagler Drive, Suite 1700, West Palm Beach, Florida 33401,
(561) 659-3060. Mr. Holt is authorized to bind the offeror. This proposal is a firm and irrevocable offer for  ninety  (90)  days.  If  you  have  any  questions  about  this  proposal,  please  contact Ed Holt at (561) 659-3060.

Sincerely,

Nowlen, Holt & Miner, P.A.

2

Profile of the Firm
About Nowlen, Holt & Miner, P.A.
NH&M is a local firm of certified public accountants. Established in 1961, we have offices in West Palm Beach and Belle Glade, Florida. We are a full-service firm that provides audit, accounting, tax, business valuation, forensic accounting, litigation support and management services. NH&M’s philosophy is to combine the knowledge of experienced professionals with the responsiveness and flexibility of a local CPA firm. We have flipped the typical staff “pyramid” where much of the work is performed by partners and managers instead of first year team members.

Independence
As defined by generally accepted auditing standards and the U.S. General Accounting Office’s Government Auditing Standards, Nowlen, Holt & Miner, P.A. is independent of the Riverside Park Community Development District and any component units of the District. Our firm has no potential or existing conflicts of interest with the District. We will give the District written notice of any professional relationships entered into during the period of the engagement that might create a conflict of interest. Our proposal is made without collusion with any other person or entity submitting a proposal pursuant to this RFP.

Licensed to Practice in Florida
NH&M is an entity licensed to practice in Florida. All key team members are Certified Public Accountants, are properly licensed to practice in Florida, and are qualified to perform governmental audits. Our firm and all professionals are members in good standing of the American Institute of Certified Public Accountants (AICPA) and the Florida Institute of Certified Public Accountants (FICPA) and comply with the continuing professional education requirements of the AICPA, including those educational requirements established by quality control standards. A copy of NH&M’s State of Florida Board of Accountancy Business License is shown below.

Partner, Supervisory, and Staff Qualifications and Experience
Staff Continuity and Longevity
Hiring and retaining highly qualified professionals is at the core of our firm’s business philosophy. We believe staff retention is a crucial factor in increasing audit efficiency and maintaining high levels of client satisfaction. The following table outlines our staff’s experience and length of employment with the firm.

Professional Staff	

Years of Experience in Public	

Years of Employment with NH&M	
Partners			
Edward T. Holt, CPA	52	52	
Robert W. Hendrix, CPA	45	45	
Terry L. Morton, CPA	35	35	
N. Ronald Bennett, CPA, CFF	35	35	
Alexia G. Varga, CPA, CFE	22	22	
Edward T. Holt, Jr., CPA	19	19	
Brian J. Brescia, CPA, CFP®	18	16	
Sub-Total	226	224	
Managers			
William C. Kisker, CPA	48	18	
Mark Bymaster, CPA, CFE	16	16	
Sub-Total	64	34	
Supervisors			
Ryan Shore, CPA	11	10	
Wei Pan, CPA	11	11	
Sub-Total	22	21	
Staff			
Emilie Hendrix	16	16	
Kristy Rowe	4	4	
Sub-Total	20	20	
Professional Staff Total	332	299	

Audit Team Members

Managing Partner
Edward T. Holt, CPA

Key Roles
Responsible for overall audit practice
Assumes responsibility for quality control throughout firm
Assures all commitments to clients are timely met
Selects and assigns appropriate staff to engagements
Reviews audit documentation, financial statements, reports and management letters
Meets with clients on material matters
Signs audit reports and management letters

Audit Partner
Robert W. Hendrix, Jr., CPA Terry L. Morton, CPA
N. Ronald Bennett, CPA

Key Roles
Develops overall audit approach, including preparing audit programs
Coordinates audit planning, development and timeline
Maintains client contact and communications regarding audit progress, significant findings and any client questions
Supervises audit team members to ensure quality control throughout audit engagement
Reviews workpapers, audit reports and financial statements

Manager
William C. Kisker, CPA Mark Bymaster, CPA, CFE

Key Roles
Implements audit approach
Performs risk assessment procedures to document understanding of client, including internal controls
Maintains client contact and communication regarding any client questions
Researches technical accounting and audit issues as necessary
Recommends audit adjustments for partners review
Reviews workpapers of seniors and staff accountants
Reviews financial statements and audit reports
Prepares management letter for partners review

Senior/Staff
Kristy Rowe

Key Roles
Performs audit procedures as required by audit programs
Documents understanding of client’s internal control
Prepares financial statements and audit reports for management’s review
Maintains and update audit documentation records
Confirms asset and liability account balances
Performs analytical procedures
Performs tests of compliance

Audit Team
To provide the District with optimal audit service, we have assembled a talented audit team whose knowledge and experience will be ideal to meet the requirements of the District. All of our key team members have more than 15 years of governmental auditing experience and is a licensed CPA. It is NH&M’s policy not to assign first year staff to a new engagement; therefore, the District will not have to train their auditors. The proposed engagement team is as follows:
Edward T. Holt, CPA – Audit Engagement Partner, in our West Palm Beach office, oversees responsibility for the engagement team and signing the final reports. Ed has managed the audits of over 100 different entities throughout his 52 years of auditing experience. His diverse experience includes governmental, non- profit, retail and construction industries.

N. Ronald Bennett, CPA – Quality Control Review Partner, in our West Palm Beach office, responsible for reviewing the form and content of the audit workpapers, the independent auditor’s report, and other documents to ensure firm and industry standards have been met. Ron has been with the firm for 35 years and has extensive experience in auditing governmental entities and grant compliance testing.

Terry L. Morton, CPA (Key Member) – Technical Review Partner, in our West Palm Beach office, responsible for assigning personnel, reviewing the financial statements, independent auditor’s report and other documentations, maintaining client contact and overall engagement team oversight. Terry has been with the firm for 35 years and received a Certificate of Educational Achievement in both Governmental and Non- Profit Accounting and Auditing from the AICPA.

William C. Kisker, CPA and Mark J. Bymaster, CPA, CFE (Key Members) – Audit Managers, in our West Palm Beach office, responsible for daily client contact, executing and supervising the day-to-day fieldwork during the audit, developing audit programs, preparing the financial statements and reports, reviewing the work of senior and staff, and reporting to the partners on the status of the engagement. Both Bill and Mark have over 15 years of experience auditing local governments in Florida including municipalities and special districts.

Senior/Staff Members – If additional team members are necessary, we will assign a senior or staff member to work on the District engagement. Senior/Staff members will execute the day-to-day fieldwork during the audit and will report directly to the audit managers. Any staff members assigned to the District’s engagement will be working out of our West Palm Beach office.

EDWARD T. HOLT, CPA

Edward T. Holt is a partner with Nowlen, Holt & Miner, P.A. with 52 years of experience. He received his B.B.A from Arkansas A&M. He has managed the audits of over 100 different entities. His diverse experience includes governmental, non-profit, retail, construction, and coordinating the firm’s continuing professional education program. He is licensed as a CPA in Florida and affiliated with the following organizations:

American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants
Florida Government Finance Officers’ Association (FGFOA)
Government Finance Officers’ Association
Chamber of Commerce of the Palm Beaches
CPAmerica International – Council Member

Relevant Continuing Professional Education
Some of Ed’s more current seminars include the following:

	06/17	Fraud Examination for Managers and		08/18	Government Accounting and Financial	
		Auditors			Reporting	
	10/17	GASB Fair Value Audit & Accounting		12/18	Government Accounting	
		Issues		06/19	2018 Yellow Book	
	10/17	New Single Audit Uniform Guidance		09/19	GASB Implementation Guides for	

	
11/17	Requirements
Fraud Risk in the SLG Environment	
	
06/20	Fiduciary Activities and Leases FGFOA 2020 Annual Conference	
	11/17	Efficient Single Audits and Changes to		05/21	FGFOA 2021 Annual Conference	

	
05/18	the Federal Audit Clearing House Non-Profit Update	

	06/22

06/23	Annual Accounting and Auditing Update & Review
Auditing Developments	

Non-Profit Experience
As partner or our auditing team, Ed has directed the following audits of non-profit organizations:

Adopt-A-Family of the Palm Beaches, Inc.
Alzheimer’s Association, Southeast Florida Chapter
Area Agency on Aging of Palm Beach/Treasure Coast, Inc.
Better Business Bureau of Palm Beach County, Inc.
Catholic Charities of the Dioceses of Palm Beach
Center for Children in Crisis, Inc.
Comprehensive Aids Program of Palm Beach County, Inc.
District IX Health Council, Inc.
Early Learning Coalition of Broward
Early Learning Coalition of Palm Beach
Executive Service Corps of Southeast Florida
Florida Community Health Centers, Inc.
Glades Area ARC
Haitian Center for Family Services, Inc.
Hanley Center, Inc.
Hanley Center Foundation, Inc.

Hospice Foundation of Palm Beach County, Inc.
H.E.A.R.T., Inc.
Help Becomes Hope, Inc.
Hendry-Glades Mental Health Clinic, Inc.
Institute for Ethnomedicine, Inc.
New Beginnings Development Center, Inc.
Parent-Child Center, Inc.
Palm Beach County Chapter, The American Red Cross
Palm Beach Dramaworks, Inc.
Preservation Foundation of Palm Beach County, Inc.
St. Andrew’s Residence of the Palm Beaches, Inc.
Seagull Industries for the Disables, Inc.
South America Mission, Inc.
The Lords Place, Inc.
Urban League of Palm Beach County
World Servants, Inc.
Young Women’s Christian Association

Governmental Experience
Ed has also directed the audits of the following governmental entities:

Children’s Services Council of Broward County
Children’s Services Council of Palm Beach County
City of Boynton Beach
City of Greenacres
City of Lake Worth
City of Pahokee
City of Palm Beach Gardens
City of Parkland
City of Riviera Beach
City of Riviera Beach CRA
City of South Bay
Conventional Low-Income Housing Development of Commerce – Economic Development Administration
Crossings at Fleming Island Community Development District
Department of Housing and Urban Development – Community Development Block Grants
Department of Labor, CETA
Florida Governmental Utility Authority
Glades Utility Authority
Hendry County
Housing Authority of West Palm Beach
Jupiter Inlet Colony
Jupiter Inlet District
Loxahatchee River Environmental Control District
North Palm Beach Heights Water Control District

Okeechobee Utility Authority
Palm Beach County
Palm Beach County Solid Waste Authority
Port of Palm Beach
Revenue Sharing Financial and Compliance Audits
School Board of Palm Beach County – Internal Accounts and Tangible Personal Property
Seacoast Utility Authority
Section 8 Housing Assistance Payments
Section 23 Low Income Housing
South Lake Worth Inlet District
Town of Gulf Stream
Town of Highland Beach
Town of Juno Beach
Town of Lake Clarke Shores
Town of Lake Park
Town of Lantana
Town of Loxahatchee Groves
Town of Mangonia Park
Town of Ocean Ridge
Town of Ocean Breeze
Town of Palm Beach
Town of Palm Beach Shores
Town of Sewall’s Point
Town of South Palm Beach
Village of North Palm Beach
Village of Palm Springs
Village of Royal Palm Beach
Village of Tequesta
West Palm Beach Golf Commission

N. RONALD BENNETT, CPA, ABV, CVA, CFF

N. Ronald Bennett is a partner with Nowlen, Holt & Miner, P.A. and has been with the firm for 35 years. His education includes an MBA in Finance from Florida State University where he was also a member of Beta Gamma Sigma Honor Society, and a Bachelor of Aerospace Engineering (with high honors) from Georgia Institute of Technology. He is licensed as a CPA in Florida and affiliated with the following organizations:

American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants
Florida Government Finance Officers’ Association (FGFOA)
American Society of Mechanical Engineers
National Association of Certified Valuation Analysts
Association of Certified Fraud Examiners

Relevant Continuing Professional Education
Some of Ron’s more current seminars include the following:

	05/16	GASB Statements 74 and 75		06/17	FGFOA 2017 Annual Conference	
	06/16	FGFOA 2016 Annual Conference		06/18	FGFOA 2018 Annual Conference	
	10/16	GASB Fair Value: Audit and		07/18	Government Accounting	
		Accounting Issues		09/19	GASB Implementation Guides for	
	10/16	New Single Audit Uniform Guidance			Fiduciary Activities and Leases	
		Requirements		06/20	FGFOA 2020 Annual Conference	
	11/16	Efficient Single Audits and Changes to		05/21	FGFOA 2021 Annual Conference	
		the Federal Audit Clearing House		06/22	Annual Accounting and Auditing	
	11/16	Fraud Risk in the SLG Environment			Update & Review	
	04/17	Fraud Examination for Managers and		06/23	Auditing Developments	
		Auditors				

Governmental Experience
While with the firm Ron has managed the audits of the following governmental entities:

Bolles Drainage District
City of Boynton Beach
City of Greenacres
City of Lake Worth
City of Pahokee
City of Parkland
City of Riviera Beach
City of Riviera Beach CRA
Clewiston Drainage District
Disston Island Conservancy District
East Beach Water Control District
East Shore Water Control District
Gladeview Water Control District
Highland Glades Water Control District
North Palm Beach Heights Water Control District
Pahokee Water Control District
Pelican Lake Water Control District
Pine Tree Water Control District

Ritta Drainage District
Port of Palm Beach District
School Board of Palm Beach County – Internal Accounts and Tangible Personal Property
Shawano Water Control District
Solid Waste Authority of Palm Beach County
South Florida Conservancy District
South Lake Worth Inlet District
South Shore Drainage District
Town of Gulf Stream
Town of Highland Beach
Town of Lake Clarke Shores
Town of Manalapan
Town of Ocean Ridge
Town of Palm Beach
Town of Palm Beach Shores
Town of South Palm Beach
West Palm Beach Downtown Development Authority

Non-Profit Experience
While with the firm Ron has worked on the audits of the following non-profit entities:

Area Agency on Aging of Palm Beach/Treasure Coast, Inc.
Better Business Bureau of Palm Beach County, Inc.
Palm Beach County Chapter, The American Red Cross

South American Mission, Inc.
Western Palm Beach County Mental Health Clinic
World Servants, Inc.

TERRY L. MORTON, JR., CPA

Terry L. Morton, Jr. is a partner with Nowlen, Holt & Miner, P.A. and has been with the firm for 35 years. His education includes a B.S. (with honors) and M.Acc. from the University of Florida. He has also received a Certificate of Educational Achievement in both Governmental and Non-Profit Accounting and Auditing from the AICPA. He is licensed as a CPA in Florida and affiliated with the following organizations:

American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants
Florida Government Finance Officers’ Association (FGFOA)
Association of Certified Fraud Examiners
Gold Coast Area, Kairos Prison Ministry, Chairman

Relevant Continuing Professional Education
Some of Terry’s more current seminars include the following:

04/19 Fraud, Automated Controls & Cybersecurity
06/19 Changes to Government Auditing Standards

09/19 Common Errors in Not for Profit Financial Reporting
09/19 GASB Implementation - Leases
05/20 Using Microsoft Teams for Remote Work

06/19 Ethics and Professional Conduct	 06/20 FGFOA 2020 Annual Conference
06/19 Auditing Developments	 05/21 FGFOA 2021 Annual Conference

08/19 COSO Internal Controls
09/19 FICPA State and Local Government Conference

06/22 Annual Accounting and Auditing Update & Review
06/23 Auditing Developments

Governmental Experience
While with the firm Terry has managed the audits of the following governmental entities:

Belle Glade Housing Authority
Children’s Services Council of Broward County
Children’s Services Council of Palm Beach County
City of Belle Glade
City of Greenacres
City of Pahokee
City of Palm Beach Gardens
City of Riviera Beach
City of Riviera Beach CRA
Crossings at Fleming Island CDD
Everglades Agricultural Area Environmental Protection District
Florida Governmental Utility Authority
Glades Utility Authority
Hendry County
High Ridge/Quantum CDD
Jupiter Inlet District
Loxahatchee River Environmental Control District

Marsh Harbour CDD
North Palm Beach Heights Water Control District
Okeechobee Utility Authority
Palm Beach County
Palm Beach Plantation CDD
Port of Palm Beach
Riverside Park CDD
Seacoast Utility Authority
Solid Waste Authority of Palm Beach County
Town of Gulf Stream
Town of Jupiter Inlet Colony
Town of Lake Park
Town of Loxahatchee Groves
Town of Mangonia Park
Town of Palm Beach Shores
Town of Sewall’s Point
Village of North Palm Beach
Village of Tequesta
West Palm Beach Golf Commission

Non-Profit Experience
While with the firm Terry has worked on the audits of the following non-profit entities:

Adopt-A-Family of the Palm Beaches, Inc.
Alzheimer’s Association, Southeast Florida Chapter
Area Agency on Aging of Palm Beach/Treasure Coast, Inc.
Better Business Bureau of PBC, Inc.
Catholic Charities of the Dioceses of Palm Beach
Center for Children in Crisis, Inc.
Comprehensive Aids Program of Palm Beach County, Inc.
Doveland, Inc.
Early Learning Coalition of Broward
Early Learning Coalition of Palm Beach
Executive Service Corps of Southeast Florida
Florida Community Health Centers, Inc.
Florida Community Health Centers, Inc. Retirement Plan
Glades Area ARC
Glades Community Development Corporation
Glades Diamond, Inc.
Glades Pioneers, Inc.
Haitian Center for Family Services, Inc.
Hanley Center, Inc
Hanley Center Foundation, Inc.

Healthy Start Prenatal and Infant Care, Inc.
Help Becomes Hope, Inc.
Hospice Foundation of Palm Beach County, Inc.
Hospice of Palm Beach County, Inc.
Institute for Ethnomedicine, Inc.
Loxahatchee River District
Milagro Foundation, Inc.
New Beginnings Community Development Center, Inc.
NOAH Development Corporation
NOAH, Inc.
Parent-Child Center, Inc.
Palm Beach County Chapter, The American Red Cross
Palm Beach Dramaworks, Inc.
Palm Beach County Resource Center, Inc.
South America Mission, Inc.
Street Beat, Inc.
The Lord’s Place, Inc.
Urban League of Palm Beach County
Western Palm Beach County Mental Health Clinic
World Servants, Inc.
Young Women’s Christian Association

WILLIAM C. KISKER, CPA

William C. Kisker is a manager at Nowlen, Holt & Miner, P.A. with 48 years of experience. His education includes a B.S. in Business Administration from Florida State University. He is licensed as a CPA in Florida and is affiliated with the following organizations:

American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants
Florida Government Finance Officers’ Association (FGFOA)

Relevant Continuing Professional Education
Some of Bill’s more current seminars include the following:

11/16	Internal Control and Fraud in	​	12/17	Reporting on Noncorporate Entities	
Governmental and Nonprofit Entities			and Internal Control	
11/16	Governmental Auditing Standards –	​	06/18	Government Accounting	
Yellow Book	​	09/19	GASB Implementation Guides for	
11/16	Audits of State-Local Governments			Fiduciary Activities and Leases	
12/16	Overview of Governmental Accounting	​	06/20	FGFOA 2020 Annual Conference	
12/17	Assessing and Responding to	​	05/21	FGFOA 2021 Annual Conference	

Identified Risk

06/22

06/23

Annual Accounting and Auditing Update & Review
Auditing Developments

Governmental Experience
While with the firm Bill has worked on the audits of the following governmental entities:

Bolles Drainage District
City of Belle Glade
Disston Island Conservancy District
Gladeview Water Control District
Highland Glades Water Control District
North Palm Beach Heights Water Control District
Okeechobee Utility Authority
Pine Tree Water Control District

Ritta Drainage District
Seacoast Utility Authority
Shawano Water Control District
Town of Jupiter Inlet Colony
Town of Lake Park
Town of Mangonia Park
Town of Palm Beach Shores
Village of North Palm Beach

MARK J. BYMASTER, CPA, CFE

Mark Bymaster is a manager at Nowlen, Holt & Miner, P.A. with 16 years of experience. His education includes a B.S. in Finance and Information Studies from Florida State University. He received a MAcc. and a Masters in Economics from Florida Atlantic University. He is licensed as a CPA in Florida and is a Certified Fraud Examiner. Mark is affiliated with the following organizations:

American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants
Florida Government Finance Officers’ Association (FGFOA)
Association of Certified Fraud Examiners
The School District of Palm Beach County – Audit Committee Member

Relevant Continuing Professional Education
Some of Mark’s more current seminars include the following:

​	05/16	GASB Statements No. 74 and 75	​	06/18	Government Accounting	
​	07/16	Fraud Examination for Managers and	​	09/19	GASB Implementation Guides for	
		Auditors			Fiduciary Activities and Leases	
​	10/16	New Single Audit Uniform Guidance	​	06/20	FGFOA 2020 Annual Conference	
		Requirements	​	05/21	FICPA Non-For-Profit Conference	
​	10/16	GASB Fair Value	​	05/21	FGFOA 2021 Annual Conference	
​	11/16	Fraud Risk in the SLG Environment	​	06/22	Annual Accounting and Auditing	
​	11/16	Efficient Single Audits and Changes to the Federal Audit Clearing House	
​	
06/23	Update & Review Auditing Developments	
​	06/17	FGFOA 2017 Annual Conference				

Governmental and Non-Profit Experience
While with the firm Mark has worked on the audits of the following governmental and non-profit entities:

Area Agency on Aging of Palm Beach/Treasure Coast, Inc.
Bolles Drainage District
City of Boynton Beach
City of Greenacres
City of Riviera Beach
City of Riviera Beach CRA
City of Pahokee
Clewiston Drainage District
Disston Island Conservancy District
East Beach Water Control District
East Shore Water Control District
Everglades Agricultural Area Environmental Protection District
Gladeview Water Control District
Hanley Center, Inc.
Hanley Center Foundation, Inc.
Highland Glades Water Control District
High Ridge/Quantum CDD
Loxahatchee River Environmental Control District
Marsh Harbour CDD
Okeechobee Utility Authority
Pahokee Water Control District

Palm Beach County Chapter, The American Red Cross
Palm Beach Plantation CDD
Pelican Lake Water Control District
Pine Tree Water Control District
Port of Palm Beach
Ritta Drainage District
Riverside Park CDD
Shawano Water Control District
South Florida Conservancy District
South Shore Drainage District
Town of Gulf Stream
Town of Highland Beach
Town of Juno Beach
Town of Lake Clarke Shores
Town of Manalapan
Town of Ocean Breeze
Town of Ocean Ridge
Town of Palm Beach
Seacoast Utility Authority
Solid Waste Authority of Palm Beach County
West Palm Beach Downtown Development Authority
Young Women’s Christian Association

Continuing Professional Education
All team members hold accounting degrees from accredited universities. Several of our team members have advanced degrees and/or multiple degrees in related areas. NH&M believes that, not only to comply with professional standards, but in order to consistently offer our clients the best and most current information, continuing education is a necessity.

Training our team members is important in order to meet the needs of our clients and assist them with new accounting standards. All professionals receive at least the required 80 hours of continuing professional education, as required by Government Auditing Standards and the State Board of Accountancy, every two years. Our professionals attend in-house seminars as well as seminars provided by the AICPA, FICPA, FGFOA and GFOA. Due to our commitment to remain current on the technical pronouncements, we will keep the District informed of any new reporting requirements and will discuss any situations involving options in reporting formats.

Quality of Staff
Staff retention is an important part of NH&M’s strategy for increasing audit efficiency. Because of our firm’s low employee turnover rate, the District will see the same audit team members year-after-year.

Team members, consultants, and firm specialists will not be changed without the express prior written permission of the District. If staff rotation is necessary, team members will be replaced with someone of comparable skills and experience. However, the District retains the right to approve or reject replacements. Consistency of audit team members from one year to the next, results in a more efficient audit by enhancing both client-specific and industry-specific experience.

Firm’s Ability to Comply with District’s Time Requirements
NH&M is able and willing to commit and maintain staffing, both number and level, to successfully conclude the audit examination within the specified time constraints. We believe the most effective way for NH&M to comply with the District’s time requirements is by providing quality work. Quality work starts with our team members and is enriched with timeliness. NH&M hires and trains only quality team members. All audit team members have a thorough understanding of Generally Accepted Auditing Standards and Government Auditing Standards. The team members assigned to the engagement will be dedicated to the engagement from inception through the issuance of the financial statements. Terry Morton, Audit Partner, will continually monitor the progress of the audit in order to ensure timely completion. Terry will be free to meet with the administration and District Board for discussion of the audit report, or any other material matters that could affect the financial position or results of operations, as deemed necessary by the District.

Certified Fraud Examiners
Alexia Varga and Mark Bymaster are members of the Association of Certified Fraud Examiners (ACFE) and are Certified Fraud Examiners (CFE). In addition, both Terry L. Morton and N. Ronald Bennett are members of the ACFE. The ACFE is the world’s largest organization and premier provider of anti-fraud training and education. The CFE credential denotes proven expertise in fraud prevention, detection and deterrence. CFEs are trained to identify the warning signs and red flags that indicate evidence of fraud and fraud risk. CFEs also help entities, not only by uncovering fraud, but by assisting in implementing processes to prevent fraud from occurring in the first place.

The ACFE’s Board of Regents awards this designation only to select professionals who meet a stringent set of criteria, including character, experience, and education. CFEs have a unique set of skills that are not found in any other career field or discipline; the combined knowledge of complex financial transactions with an understanding of methods, law and how to resolve allegations of fraud.

Certified in Financial Forensics
In addition to the ACFE membership, N. Ronald Bennett is Certified in Financial Forensics (CFF). The CFF credential is the mark of excellence in forensic accounting. It identifies those forensic accounting professionals who have the ability to provide sound and reliable forensic accounting services. Those who earn the CFF credential must:
Be a member in good standing of the AICPA
Hold a valid CPA certificate or license
Demonstrate experience in forensic accounting
Demonstrate a history of continuing education and commitment to lifelong learning

Information Technology Specialist
In accordance with auditing standards, we may determine that specialized skills are needed for the audit. If considered necessary, NH&M will utilize the services of a Certified Information Systems Auditor (CISA) to review the Information Technology (IT) system. This review would be conducted in accordance with the relevant professional and ethical standards issued by the Information Systems Audit and Control Association. The objectives of this type of IT review include the following:
Identify areas of greatest IT risk exposure as it relates to financial data to focus resources
Asses the confidentiality, integrity and availability of information systems
Evaluate the effectiveness of management’s planning and oversight of IT activities
Evaluate the adequacy of operating processes and internal controls
Assess enterprise-wide compliance efforts related to IT policies and internal control procedures

Firm Qualifications and Experience
Federal or State Desk Reviews
NH&M is committed to maintaining the highest level of quality control in our accounting and auditing practice. Our firm has never been involved in disciplinary actions with the State of Florida Board of Accountancy or any other professional organizations. NH&M has not received any comments from a Federal or State desk review, nor has NH&M undergone a field audit in the past three years.

Disciplinary Actions
No disciplinary actions have ever been taken nor are pending against the firm or any of its officers, directors, executives, partners, shareholders, employees, members, or agents by any State regulatory bodies or professional organizations. In the event that any disciplinary actions or complaints arise, we agree to notify the District immediately and submit a written report of all irregularities and illegal actions.

Litigation
Nowlen, Holt & Miner, P.A. has never had any litigation or proceeding where a court or any administration agency has ruled against the firm in any manner related to its professional activities. No current or pending litigation exists.

SBE Certification
Nowlen, Holt & Miner, P.A is certified as a Small Business Enterprise (SBE) through the Palm Beach County Office of Equal Business Opportunity. See certification on the following page.

External Quality Control Review
Nowlen, Holt & Miner P.A. is a member of the AICPA’s Center for Audit Quality, and participates in the AICPA Peer Review Program every three years. Our most recent external peer review resulted in a peer review rating of pass on the quality of our accounting and auditing practice with no letters of comment, which is the highest level of achievement in the peer review program. This review included a review of specific government engagements. We will provide the District with a copy of each peer review report and any letters of comment for each review conducted during the time period engaged by the District. A copy of NH&M’s 2021 peer review report and the FICPA / AICPA acceptance letter is included on the following pages.

E-Verify
Nowlen, Holt & Miner, P.A is registered with the E-Verify system and in compliance with Florida Statute 448.095.

Additional Services
See Schedule of Professional Fees for Non-Audit Additional Services on page 35 for any additional work which may be requested by the District which is outside the scope of this contrac.t

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Experience in Auditing Governmental Units
Governmental Audits Performed by Our Audit Team
Below is a list of NH&M’s Special District clients for which we are currently providing auditing services. A contact person, and related phone number for each, is also included. We encourage you to contact these individuals regarding the audit services we have provided to their respective organizations.
Audit Engagement	Audit Term	Partners	ACFR*	Single Audit	Client Contact	
Bolles Drainage District
P.O. Box 1685
Clewiston, FL 33440	
2021-Current	Edward T. Holt Ronald Bennett			Betty Camplin Bookkeeper 863-228-0400	
Century Park Place CDD
2501A Burns Road
Palm Beach Gardens, FL 33410	
2022-Current	Edward T. Holt Terry Morton			Jeff Walker Finance Director 561-630-4922	
Clewiston Drainage District
2832 North Main Street Belle Glade, FL 33430	
2021-Current	
Edward T. Holt Ronald Bennett			David R. Davis District Manager 561-996-2940	
Cutler Cay CDD
2501A Burns Road
Palm Beach Gardens, FL 33410	
2022-Current	Edward T. Holt Terry Morton			Jeff Walker Finance Director 561-630-4922	
Disston Island Conservancy District
P.O. Box 1685
Clewiston, FL 33440	
2021-Current	
Edward T. Holt Ronald Bennett			Betty Camplin Bookkeeper 863-228-0400	
East Beach Water Control District
2832 North Main Street Belle Glade, FL 33430	
2021-Current	
Edward T. Holt Ronald Bennett			David R. Davis District Manager 561-996-2940	
East Shore Water Control District
2832 North Main Street Belle Glade, FL 33430	
2021-Current	
Edward T. Holt Ronald Bennett			David R. Davis District Manager 561-996-2940	
Everglades Agricultural Area Environmental Protection District
1555 Palm Beach Lakes Blvd., Suite 1200
West Palm Beach, FL 33401	

2016-Current	

Edward T. Holt Terry Morton			
Charles F. Schoech Administrator 561-655-0620	
Gladeview Water Control District
1555 Palm Beach Lakes Blvd., Suite 1200
West Palm Beach, FL 33401	
2021-Current	
Edward T. Holt Ronald Bennett			Charles F. Schoech Administrator 561-655-0620	
Highland Glades Water Control District
1555 Palm Beach Lakes Blvd., Suite 1200
West Palm Beach, FL 33401	
2021-Current	
Edward T. Holt Ronald Bennett			Charles F. Schoech Administrator 561-655-0620	
Jupiter Inlet District
400 N. Delaware Blvd. Jupiter, FL 33458	
2004-Current	
Edward T. Holt Terry Morton			Joseph Chaison Executive Director 561-746-2223	
*ACFR – Annual Comprehensive Financial Report

Audit Engagement	Audit Term	Partners	ACFR*	Single Audit	Client Contact	
NPB Heights Water Control District
601 Heritage Dr., #130A Jupiter, FL 33458	
1988-Current	
Edward T. Holt Terry Morton			Lynn McCullough Chairman
561-743-7674	
Pahokee Water Control District
2832 North Main Street Belle Glade, FL 33430	
2021-Current	
Edward T. Holt Ronald Bennett			David R. Davis District Manager 561-996-2940	
Pelican Lake Water Control District
2832 North Main Street Belle Glade, FL 33430	
2021-Current	
Edward T. Holt Ronald Bennett			David R. Davis District Manager 561-996-2940	
Pine Tree Water Control District
P.O. Box 2811
Clewiston, FL 33440	
2021-Current	
Edward T. Holt Ronald Bennett			Betty Camplin Bookkeeper 863-228-0400	
Ritta Drainage District
P.O. Box 1685
Clewiston, FL 33440	
2021-Current	Edward T. Holt Ronald Bennett			Betty Camplin Bookkeeper 863-228-0400	
Shawano Water Control District
1555 Palm Beach Lakes Blvd., Suite 1200
West Palm Beach, FL 33401	
2021-Current	
Edward T. Holt Ronald Bennett			Charles F. Schoech Secretary
561-655-0620	
Solid Waste Authority of Palm Beach County
7501 N. Jog Rd.
West Palm Beach, FL 33412	
2015-Current	
Edward T. Holt Terry Morton	
	
	Paul Dumars Chief Financial Officer
561-640-4000	
South Florida Conservancy District
2832 North Main Street Belle Glade, FL 33430	
2021-Current	
Edward T. Holt Ronald Bennett			David R. Davis District Manager 561-996-2940	
South Shore Drainage District
2832 North Main Street Belle Glade, FL 33430	
2021-Current	
Edward T. Holt Ronald Bennett			David R. Davis District Manager 561-996-2940	
Stellar North CDD
2501A Burns Road
Palm Beach Gardens, FL 33410	
2022-Current	Edward T. Holt Terry Morton			Jeff Walker Finance Director 561-630-4922	
*ACFR – Annual Comprehensive Financial Report

Below is a list of NH&M’s governmental municipality clients for which we are currently providing auditing services. A contact person, and related phone number for each, is also included. We encourage you to contact these individuals regarding the audit services we have provided to their respective organizations.
Audit Engagement	Audit Term	Partners	ACFR*	Single Audit	Client Contact	
City of Belle Glade
110 Dr. Martin Luther King Jr., Blvd West
Belle Glade, FL 33430	
1977-Current	
Robert Hendrix Terry Morton	
	
	Diana Hughes Finance Director 561-996-0100	
City of Greenacres
5800 Melaleuca Lane
Greenacres, FL 33463	
2015-Current	Edward T. Holt Ronald Bennett	
	
	Teri Beiriger Finance Director 561-642-2019	
Town of Highland Beach
3614 S. Ocean Blvd Highland Beach, FL 33487	
2022-Current	Edward T. Holt Ronald Bennett	
		David DiLena Finance Director 561-278-4548	
Town of Manalapan
600 South Ocean Blvd. Manalapan, FL 33462	
2004-Current	Robert Hendrix Ronald Bennett			Linda Stumpf Town Manager 561-383-2540	
Town of Mangonia Park
1755 E. Tiffany Dr. Mangonia Park, FL 33407	
2011-Current	Edward T. Holt Terry Morton			Ken Metcalf
Town Manager 561-848-1235	
Town of Ocean Ridge
6450 N. Ocean Blvd. Ocean Ridge, FL 33435	
2006-Current	Edward T. Holt Ronald Bennett			Lynne Ladner Town Manager 561-732-2635	
Town of Ocean Breeze
1508 NE Jensen Beach Blvd. Jensen Beach, FL 34957	
2020-Current	Edward T. Holt Terry Morton			Kim Stanton Town Clerk 772-334-6826	
Town of Palm Beach Shores
247 Edwards Lane
Palm Beach Shores, FL 33404	
2004-Current	
Edward T. Holt Terry Morton			Darlene Hopper Town Treasurer 561-844-3457	
Village of North Palm Beach
501 US Highway 1
North Palm Beach, FL 33408	
2005-Current	
Edward T. Holt Terry Morton	
		Samia Janjua Finance Director 561-841-3360	
*ACFR – Annual Comprehensive Financial Report

Similar Engagements with Governmental Entities
NH&M has audited, reviewed, and compiled the financial statements of numerous governmental entities. Our experience qualifies us to provide the District with efficient and thorough auditing services. We are proud of our history and our abilities to understand and work within the complex guidelines of Generally Accepted Auditing Standards and Government Auditing Standards.

Below are three engagements performed in the last five years that are similar to the District’s engagement.

Client	Contact	Address	Length of Service

Engagement Partner

Everglades Agricultural Environmental Control District

Charles F. Schoech
Administrator 561-655-0620

1555 Palm Beach Lakes Blvd, Suite 1200
West Palm Beach, FL 33401

2016-Current

Edward T. Holt Terry L. Morton

Performed Financial Statement Audit conducted in accordance with U.S. generally accepted auditing standards of the AICPA, the standard for financial and compliance audits contained in Government Auditing Standards, Florida Statutes, and other rules as applicable
Assisted with financial statement preparation

North Palm Beach Heights Water Control District

Lynn McCullough
Chairman 561-743-7674

601 Heritage Dr. #130A Jupiter, FL 33458

Edward T. Holt Terry L. Morton

1988-Current

Performed Financial Statement Audit conducted in accordance with U.S. generally accepted auditing standards of the AICPA, the standard for financial and compliance audits contained in Government Auditing Standards, Florida Statutes, and other rules as applicable
Assisted with financial statement preparation

Jupiter Inlet District

Joseph Chaison Executive Director 561-746-2223

400 N. Delaware Blvd. Jupiter, FL 33458

Edward T. Holt Terry L. Morton

2004-Current

Performed Financial Statement Audit conducted in accordance with U.S. generally accepted auditing standards of the AICPA, the standard for financial and compliance audits contained in Government Auditing Standards, Florida Statutes, and other rules as applicable.
Assisted with financial statement preparation

Audit Procedures

Fulfill Program-specific
testing requirements

Test compliance with laws and regulations

Perform test of transactions

Evaluate internal controls and need for test of controls

Specific Audit Approach

Planning

Prepare audit programs

Develop audit strategy

Assess audit risk and determine materiality levels

Understand operations
environment

Continuous Procedures

Reviewof work papers by partner and manager

Discuss audit and internal control findings with management

Reporting

Finalize audit procedures

Assist management with f inancial statement completion

Communicate final results to management

Present Audit Report to the Board

Audit Approach
NH&M understands the scope of work to be performed for the District, and commits to meet, if not exceed, the District’s expectations. NH&M will provide an examination of the District’s financial statements, a financial audit as described in FS 218.39 and Rules of the Auditor General.

Along with information gathered from the District, we will use our broad experience with other governmental entities to plan an efficient and effective audit strategy. Our audit will be conducted in accordance with Generally Accepted Auditing Standings and Government Auditing Standards. We will also consider state statutes and local ordinances applicable to the District.

The audit engagement will be segmented into the following stages:

Develop an Audit Plan
Execute the Audit Plan
Completion and Reporting

Develop an Audit Plan
In order to provide the District with the most efficient audit services, NH&M will need to develop an in-depth understanding of the District and its operations. To obtain this understanding, NH&M will discuss operations with District staff and review budgets, organizational charts, District manuals and other sources of information. During this time the engagement partner and supervisory team members will meet with District staff to discuss timing and other expectations the District has regarding the audit process. During this phase we will perform the following:
Conduct an entrance conference
Communicate with the predecessor auditor and review prior year workpapers, financial statements, and management letters
Document the nature, timing, and extent of procedures to be performed to obtain sufficient and appropriate audit evidence
Perform risk assessment procedures
Document the District’s internal control procedures and perform walk-throughs and interviews with District staff
Prepare audit programs based on risk assessments
Perform analytical procedures on account balances
Request assistance from District staff in the preparation of certain schedules and pull requested documentation

Risk Assessment
Our audit will be conducted on a risk-based approach. Risk assessment procedures will be performed to provide a basis for the identification and assessment of risks of material misstatement at both the financial statement and relevant assertion levels. Assessed risk considers planning materiality and the identification of significant accounts. Significant accounts are identified based on quantifiable information and the extent to which they are affected by subjective judgments.

Consideration of Fraud
Generally Accepted Auditing Standards establishes standards and provides guidance on the auditor’s responsibility to consider the risk of fraud and to design the audit to provide reasonable assurance of detecting fraud that result in the financial statements being materially misstated. The auditor’s consideration of fraud is not separate from consideration of risk, but is integrated into the overall risk assessment process. There are two types of misstatements that are relevant to the auditor’s consideration of fraud in a financial statement audit:
Misstatements resulting from fraudulent financial reporting
Misstatements resulting from misappropriation of assets

When assessing the risk of material misstatement due to fraud, NH&M will consider the type of risk, the significance of the risk, the likelihood of fraud occurring, and the pervasiveness of the risk. The following risk assessment process is used to identify fraud risks:
Hold a discussion among engagement team members to consider the susceptibility of the District’s financial statements to material misstatements due to fraud
Make inquiries of management and other District staff
Evaluate unusual or unexpected relationships identified by analytical procedures

Assistance to be Provided by District Staff
In order to perform an effective and efficient audit, we will rely on District staff to prepare reconciling and back-up schedules, as well as retrieve back-up documents as necessary. Management level employees will also be relied upon to answer various audit questions and explain particular variances as they arise. Staff and management will be allowed necessary time to comply with our audit requests for documents; our staff will always be available to answer any questions District staff may have on documents or schedules requested.

Execute the Audit Plan
After obtaining a thorough understanding of the District, the audit team will perform the majority of transaction testing and complete audit requirements during the execution of the audit plan. During this segment of the audit, we will:
Obtain third party confirmations
Test account balances and details
Perform analytical procedures
Test transactions and controls
Test compliance with applicable laws and regulations

Computer Assisted Audit Techniques
Computer Assisted Audit Techniques are used to automate and simplify the data analysis process. NH&M uses IDEA Data Analysis Software which allows us to extract and look at data from different angles to gain greater insight into the District’s operations. The IDEA software can accept electronic records from virtually any bookkeeping/financial accounting system. With the help of IDEA we can quickly select a statistically valid sample of transactions on which to base our audit, evaluate general ledger accounts and journal entries, and even detect fraud. We do this work from our office, saving your staff time and inconvenience.

Communications
Our firm’s working relationship with the District will stress communication and prompt discussion of all important matters as they arise. We will report at least bi-weekly to the District on the status of any potential audit adjustments, so that the District may have adequate opportunity to investigate, gather information, and respond as necessary. If necessary, the partner and manager in charge will meet with the District representatives on any material matters that could affect the financial position or results of operations and will attend the audit committee meeting and Board meetings, on an as needed basis, for discussion of the audit reports as deemed necessary by the District.

We maintain open communication with clients and respond within 24 hours to requests for assistance with, or information on, accounting and other reporting matters. We encourage clients to call year-round to discuss questions or concerns as they arise, at no additional charge.

Completion and Reporting
The final step in the audit process is the completion and reporting segment. During this segment all audit documentation will be reviewed by the partners to ensure that the testing performed supports the conclusions reached. This stage also includes preparing the financial statements in accordance with auditing and firm standards.

The final segment will include, but is not limited to the following:

Perform final analytical procedures
Review draft financial statements and prepare draft reports for the District to review
Discuss audit findings with management
Conduct an exit conference with District management and/or audit committee
Present the audit report to the District Board

Management Letter Philosophy
We are required to comply with certain professional standards regarding reporting on internal control, compliance, illegal acts, and errors and irregularities. In addition, it is our firm's philosophy to assist our clients in improving their accounting policies and procedures. We do not recommend change for the sake of change. Our recommendations will focus on the effectiveness and efficiency of the operations and financial reporting of the District. We will not suggest any change if it is not practical and cost effective.

Reports
Following the completion of the audit, we will issue the following reports:

A report on the fair presentation of the financial statements in conformity with generally accepted accounting principles.
A report on internal control structure based on the auditor’s understanding of the control structure and assessment of control risk.
Reports on compliance with applicable laws and regulations.
A report to management (management letter).
A report on compliance with Section 218.415, Florida Statutes
An immediate, written report of all irregularities and illegal acts discovered.

In the required report(s) on internal controls, we will communicate any significant deficiencies found during the audit. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the District’s ability to initiate, authorize, record, process or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the District’s financial statements that is more than inconsequential will not be prevented or detected by the District’s internal control. Significant deficiencies that are also material weaknesses will be identified as such in the report. The report on compliance will include all material instances of noncompliance.

Schedule of Fees
Total price for auditing services for Riverside Park Community Development District:

Year 1 (fiscal year ended 09/30/23)	$3,400

Year 2 – 2024	$3,500

Year 3 – 2025	$3,600

Year 4 – 2026, Option Year	$3,600

Year 5 – 2027, Option Year	$3,600

The total annual fee includes all direct and indirect costs, including out-of-pocket expenses The Price Proposal assumes that no significant audit adjustments will be necessary and no significant deficiencies in internal control or significant non-compliance will be noted. Invoices for audit services will be rendered each month as work progresses and are payable upon presentation. In accordance with our firm's policies, work may be suspended if your account becomes overdue and may not be resumed until your account is paid in full.

Schedule of Professional Fees for Non-Audit Additional Services
Nowlen, Holt & Miner, P.A. encourages our clients to call year-round with questions they may have relating to their financial statements or new standards that may arise. It is Nowlen, Holt & Miner, P.A.’s policy not to charge an additional fee for routine advice. We will only bill the District for services provided outside the scope of the audit or for special projects. Fees for services provided outside the scope of the audit will be billed at the quoted hourly rates as follows:

Classification	Hourly Rates	
Partner	$195	
Manager	$160	
Supervisor	$150	
Senior	$120	
Staff	$110	
Other (Para-professional)	$ 65	

APPENDIX A PROFESSIONAL RESOURCES/U.S. CITIES

Riverside Park Community Development District

CPAmerica International, Inc.
As described in the proposal, CPAmerica International is an association of accounting firms with offices and professionals in more than 130 countries around the world. CPAmerica International, in partnership with Crowe Horwath International, provides our firm with access to limitless world-wide accounting and consulting services and expertise. The following pamphlets depict in further detail CPAmerica’s mission, services, activities and locations.

Riverside Park Community Development District	36

(PAmericalnternati i'J1Jantage

Personalized service of a local firm
Knowledge and resources of a global association
The power and resources of a strong national association are not just the domain of multinational corporations.

■■■	■■

There is another choice ... a very attractive choice.
CPAmerica International is one of the world's largest associations of	!'!•	•	I	� independent CPA firms. Jt might surprise you to know that through our firm's affiliation with CPAmerica, we are able to offer you comparable services to anything a national firm can offer ... and often more.
The firms of CPAmerica are ethics-driven, local firms that have significant presence in their communities. They're on a first-name basis with their clients. They pride themselves on providing honesty, hard work and solutions that make sense.
The clients of CPAmerica firms receive the best of both worlds - the regional knowledge and sincere concern of a local firm coupled with the vast resources and experience of a progressive worldwide association. For you, this means we will meet all of your unique financial management challenges - no matter how large or small.
As a member of one of the largest associations of CPA firms in the world, our firm has instant online access to the expertise and resources of nearly 2,600 CPAs at more than 80 large, independent firms across America.
In addition, we have the ability to communicate with more than 28,000 CPAs and consultants around the world through CPAmerica's strategic alliance with Crowe Horwath International.

These affiliations enable us to bring powerful solutions to meet all of your needs, without costly overhead and bureaucracy. We pass that savings on to you.

working together for you
Whether you're looking for business and financial advice, estate planning, management consulting or a host of other accounting and financial services, the strength of CPAmerica is - working for you. Many CPAmerica advisers are among the top in their fields in the nation.
Tax consultation on state, national and international issues
Access to business and management consultation on a worldwide scale Knowledge of the unique requirements of tax-exempt organizations Advice on new and pending tax legislation
Availability of business valuation experts with knowledge of your industry Access to professionals with solid expertise in mergers and acquisitions
Advice from professionals with industry-specific knowledge in a broad range of fields Consultation on strategic planning for your business
Assistance with establishing internal controls for your company Assurance and accounting services
Individual services

from your CPA firm
When it comes right down to it, what do you really want from your accounting firm?
If you're like most businesses, there are four essential elements: A high level of personal attention
Professional knowledge pertinent to your business Solutions that work and meet your needs Reasonable fees
A local firm - one with strong ties in your community - that also has national and international connections is by far the most capable of delivering those four necessities.
Our local firm is in the position to provide you with everything you really want from your CPA: We listen to you.
We get to know you and your organization.
We offer you insights and creative recommendations. We take immediate action to meet your needs.
We make the extra effort for you. We understand your industry.
We connect you with national and international expertise from our association. We always follow through for you.
We have experienced professionals who will be there for you over the long term. We work as a team for you.
We have reasonable fees - we give you excellent value.

to work for you
The client base of CPAmerica firms is diverse. Association members across the country have a proven track record in assisting thousands of clients to solve their most complex financial management issues.
CPAmerica firms are poised to respond to the rapid changes in your competitive marketplace. CPAmerica members nationwide work on call as a team to ensure you receive the very best of our association's resources and expertise.

Real estate
Nonprofit organizations Healthcare
Professionals (attorneys, engineers, architects, etc.)
Construction contractors Retail trades

8,100 clients
5,400 clients
5,200 clients

5,100 clients
4,300 clients
4,000 clients

Wholesale distributors Government agencies
Securities dealers/investment companies
Automobile dealerships Utilities (including telephone companies)

1,500 clients
800 clients

550 clients
400 clients

350 clients

Agriculture, livestock, forestry	2,900 clients	Franchisers Manufacturers	 2,400 clients	Lending institutions
Wouldn't you like to have these resources and this specialized knowledge working for you7
Exceeding client expectations ... locally, nationally, internationally

200 clients
100 clients

C n

CPAmericalnternational'M• 104 N.Main St.,5th Fl•Gainesville,Fl 3260,1  (352)727-4070, Fax:(352)727-4031• E-mail:info@cpamerica.org • www.cpamerica.org
Full disclosure statement CPAmerica Internationalls aninternational association of independent CPA firms.It is not a licensed CPA firm.	A MERICA
The capabilitiesset forth in this flyer may be provided only by theaffiliated CPA firms of the CPAmerica International association.	1-/"\iNHRNATJONAL
Crowe Horwath lnternalional.

U.S. R king	
RANK I	Name	I	Networkor Alliance	REVENUE
($m)		PARTNERS		EMPLOYEES I	OFFICES	
5	BOO		N/A	$2,900.0		446		5,383	63	
6	RSM & McGladrey Alliance		N/A	$2,688.6		1,683		14,302	274	
7	LEA Global		A	$2,066.2		1,343		10,390	210	
8	Praxity		A	$2,064.6		1,182		10,219	127	
	erica/Crowe Horwath Intl.		N/A	$						
10	GrantThornton International		N	$ 1,480.6		565		7,497	58	
11	Nexia International		N	$1,467.6		918		7,633	99	
12	Allinial Global		A	$1,460.0		1,588		9,167	227	
13	Baker Tilly International		N	$1,318.9		892		6,641	106	
14	Moore Stephens International		N/A	$1,131.3		822		5,412	106	
15	PrimeGlobal		A	$ 908.1		567		4,847	132	

I	I

World Ranking	
RANK I	Name	I	Networkor
Alliance	REVENUE
($m)		PARTNERS		EMPLOYEES		OFFICES	
5	BOO	NIA	$ 7,303.9		5,413		64,303		1,408	
6	RSM International	N/A	$4,641.4		3,384		38,353		763	
7	Grant Thornton International	N	$4,632.8		3,087		42,204		733	
8	Praxity	A	$4,487.1		3,291		39,064		633	
9	BakerTilly International	N	$ 3,807.0		2,729		27,986		745	
	a/Crowe Horwath Intl.	N/A	$							
11	Nexia International	N	$ 3,082.7		2,587		24,781		565	
12	LEA Global	A	$3,022.9		2,270		23,014		618	
13	Moore Stephens International	N/A	$2,659.9		2,727		27,613		657	
14	GGI	A	$2,311.0		1,916		17,422		701	
15	Kreston International	N	$2,045.2		1,667		21,715		663	

I	I	I

Based on 2015 figures from International Accounting Bulletin

·-

�

CPA t N J,S
Crowe Horwath lnternationaL

CroweHorwath.

Page 55

'

Through its membershipin Crowe Horwath International, CPAmerica is affiliated with more than 200 independent accounting and advisory servicesfirms in more than 130 countries around the world.

Afghanistan	China	Ireland	Mongolia	
Albania	Colombia	Israel	Morocco	
Algeria	Costa Rica	Italy	Myanmar	
Andorra	Croatia	Ivory Coast	Nepal	
Angola	Cyprus	Japan	Netherlands	
Argentina	Czech Republic	Jersey	New Zealand	
Armenia	Denmark	Jordan	Nicaragua	
Australia	Dominican Republic	Kazakhstan	Nigeria	
Austria	Ecuador	Kenya	Norway	
Azerbaijan	Egypt	Kuwait	Oman	
Bahamas	El Salvador	Latvia	Pakistan	
Bahrain	Estonia	Lebanon	Palestine	
Bangladesh	Ethiopia	Libya	Panama	
Barbados	Finland	Liechtenstein	Paraguay	
Belarus	France	Lithuania	Peru	
Belgium	French Polynesia	Luxembourg	Philippines	
Belize	Georgia	Macau	Poland	
Bolivia	Germany	Madagascar	Portugal	
Brazil	Greece	Malaysia	Puerto Rico	
Brunei Darussalam	Guatemala	Maldives	Qatar	
Bulgaria	Honduras	Mali	Romania	
Cameroon	Hong Kong	Malta	Russia	
Cambodia	Hungary	Mauritania	Saudi Arabia	
Canada	India	Mauritius	Serbia	
Caymen Islands	Indonesia	Mexico	Singapore	
Chile	Iraq	Moldova	Slovakia	

Slovenia South Africa Spain
Sri Lanka South Korea Sweden Switzerland Syria Taiwan ROC
Tajikistan
Tanzania Thailand Tunisia Turkey Ukraine
United Arab Emirates
United Kingdom
Uruguay Uzbekistan Venezuela Vietnam Yemen Zimbabwe

ATTACHMENT A

NOTICE ANNOUNCING THE REQUEST FOR PROPOSALS

Riverside Park Community Development District

RIVERSIDE PARK COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS FOR ANNUAL AUDIT SERVICES

The Riverside Park Community Development District hereby requests proposals for annual financial auditing services. The proposal must provide for the auditing of the District’s financial records for the fiscal years ending September 30, 2023, September 30, 2024, and September 30, 2025, with an option for an additional two-year renewal. The District is a local unit of special-purpose government created under Chapter 190, Florida Statutes, for the purpose of financing, constructing, and maintaining public infrastructure. The District was formed in 2003 and encompasses approximately 35.42 acres in Miami-Dade County. In 2004 there were special assessment bonds issued in the amount of $2,025,000 which financed all or a portion of certain public infrastructure improvements within the District. The bonds were refinanced in 2014 and later modified in 2023. Additional information about the District is available upon request.

All applicants must be duly licensed under Chapter 473 and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy (Yellow Book). Audits shall be conducted in accordance with Florida Law and particularly Section 218.39, Florida Statutes, and the rules of the Florida Auditor General. Proposal packages, which include evaluation criteria and instructions to proposers, are available from the District Manager. Interested firms should submit two (2) copies and one (1) digital copy of their qualifications, and any other supporting documentation to Riverside Park Community Development District, c/o Special District Services, Inc., 2501A Burns Road, Palm Beach Gardens, Florida 33410 on or before 4:00
p.m. on September 7, 2023 in an envelope marked on the outside “Auditing Services- Riverside Park Community Development District”. Proposed Audit Fees must be good for a period of not less than 90 days. Questions should be directed to the District Manager at 561-630-4922 or toll free at 1-877-737-4922. The District reserves the right to reject all or portions of the submittals. All costs to prepare the proposals shall be at the proposer’s expense.

ATTACHMENT B INSTRUCTIONS TO PROPOSERS

Riverside Park Community Development District

RIVERSIDE PARK COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS

District Auditing Services for Fiscal Years 2022/2023, 2023/2024 and 2024/2025 With Two Year Option (2025/2026 and 2026/2027)
Miami-Dade County, Florida

RIVERSIDE PARK COMMUNITY DEVELOPMENT DISTRICT AUDITOR SELECTION INSTRUCTIONS TO PROPOSERS

SECTION 1. DUE DATE. Sealed proposals must be received no later than September 7, 2023 at 4:00 p.m., at the offices of District Manager, located at 2501A Burns Road, Palm Beach Gardens, Florida 33410.

SECTION 2. FAMILIARITY WITH THE LAW. By submitting a proposal, the Proposer is affirming its familiarity and understanding with all federal, state, and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations.

SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District.

SECTION 4. REJECTION OF PROPOSAL. Proposers shall be disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization.

SECTION 5. SUBMISSION OF PROPOSAL. Submit two (2) copies of the Proposal Documents and one digital copy, and other requested attachments at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title “Auditing Services – Riverside Park Community Development District” on the face of it.

SECTION 6.  MODIFICATION AND WITHDRAWAL.  Proposals may be
modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. After proposals are opened by the District, no proposal may be withdrawn for a period of ninety (90) days.

SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the Evaluation Criteria Sheet and a proposal with all required documentation pursuant to Section 12 of these instructions (the “Proposal Documents”).

SECTION 8. PROPOSAL. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith.

SECTION 9. BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District.

SECTION 10. CONTRACT AWARD. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a Contract (engagement letter) with the District.

SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of District’s limited waiver of liability contained in section 768.28, Florida Statutes, or any other statute or law.

SECTION 12. MISCELLANEOUS. All proposals shall include the following information in addition to any other requirements of the proposal documents.

List position or title of all personnel to perform work on the District audit. Include resumes or each person listed; list years of experience in present position for each party listed and years of related experience.

Describe proposed staffing levels, including resumes with applicable certifications.

Three references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person.

SECTION 13. PROTESTS. Any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) hours after receipt of the Request for Proposals and Evaluation Criteria or other contract documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to the aforesaid Request for Proposals, Evaluation Criteria, or other contract documents.

SECTION 14. EVALUATION OF PROPOSALS. The criteria to be used in the evaluation are presented in the Evaluation Criteria Sheet, contained within the Proposal Documents.

SECTION 15. REJECTION OF ALL PROPOSALS. The District reserves the right to reject any and all bids, with or without cause, and to waive technical errors and informalities, as determined to be in the best interests of the District.

ATTACHMENT C EVALUATION CRITERIA SHEET

Riverside Park Community Development District

RIVERSIDE PARK COMMUNITY DEVELOPMENT DISTRICT AUDITOR SELECTION
EVALUATION CRITERIA

Ability of Personnel (10 Points).

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

Proposer’s Experience (10 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 Community Development Districts in other contracts; character, integrity, reputation of Proposer, etc.)

Understanding of Scope of Work (10 Points).

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

Ability to Furnish the Required Services (10 Points).

Present ability to manage this project and the 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 (E.g. the existence of any natural disaster plan for business operations).

Price (10 Points).

Points will be awarded based upon the price bid for the rendering of the services and reasonableness of the price to the services.

Riverside Park Community Development District

Financial Report For September 2023

Riverside Park Community Development District
Budget vs. Actual
October 2022 through September 2023

Oct 22 - Sept 23	22/23 Budget	$ Over Budget	% of Budget	
Income				
363.100 ꞏ Admin Assessments	62,399.21		62,152.00		247.21		100.4%	
363.101 ꞏ Maintenance Assessments	39,191.30		39,191.00		0.30		100.0%	
363.810 ꞏ Debt Assessments	120,340.30		120,339.00		1.30		100.0%	
363.820 ꞏ Debt Assessment-Paid To Trustee	-114,603.55		-113,119.00		-1,484.55		101.31%	
363.830 ꞏ County Tax Collector Fee	-2,133.27		-4,434.00		2,300.73		48.11%	
363.831 ꞏ Discounts For Early Payments	-8,436.73		-8,867.00		430.27		95.15%	
369.401 ꞏ Interest Income	10,152.39		240.00		9,912.39		4,230.16%	
Total Income	106,909.65		95,502.00		11,407.65		111.95%	
Expense								
511.122 ꞏ PR Tax Expense	306.00		480.00		-174.00		63.75%	
511.131 ꞏ Supervisors Fees	4,000.00		6,000.00		-2,000.00		66.67%	
511.302 ꞏ Border Hedge/Monument/Fence	0.00		8,275.00		-8,275.00		0.0%	
511.303 ꞏ Nutritional Control/Mulch	0.00		3,500.00		-3,500.00		0.0%	
511.307 ꞏ Lawn/Landscape Maintenance	12,143.75		16,500.00		-4,356.25		73.6%	
511.308 ꞏ Miscellaneous Maintenance	7,000.00		6,064.00		936.00		115.44%	
511.309 ꞏ Entrance Features	0.00		1,000.00		-1,000.00		0.0%	
511.310 ꞏ Engineering	1,060.00		1,500.00		-440.00		70.67%	
511.311 ꞏ Management Fees	19,728.00		19,728.00		0.00		100.0%	
511.312 ꞏ Secretarial Fees	2,700.00		2,700.00		0.00		100.0%	
511.315 ꞏ Legal Fees	8,023.50		8,000.00		23.50		100.29%	
511.318 ꞏ Assessment/Tax Roll	3,500.00		3,500.00		0.00		100.0%	
511.320 ꞏ Audit Fees	3,600.00		3,600.00		0.00		100.0%	
511.450 ꞏ Insurance	5,926.00		6,205.00		-279.00		95.5%	
511.480 ꞏ Legal Advertisements	588.89		650.00		-61.11		90.6%	
511.512 ꞏ Miscellaneous	614.60		825.00		-210.40		74.5%	
511.513 ꞏ Postage and Delivery	278.57		200.00		78.57		139.29%	
511.514 ꞏ Office Supplies	492.17		500.00		-7.83		98.43%	
511.516 ꞏ Website Management Fee	1,749.96		1,750.00		-0.04		100.0%	
511.540 ꞏ Dues, License & Subscriptions	175.00		175.00		0.00		100.0%	
511.733 ꞏ Trustee Fees	4,079.63		4,100.00		-20.37		99.5%	
511.734 ꞏ Continuing Disclosure Fee	250.00		250.00		0.00		100.0%	
Total Expense	76,216.07		95,502.00		-19,285.93		79.81%	
Net Income		30,693.58			0.00			30,693.58			100.0%	

RIVERSIDE PARK COMMUNITY DEVELOPMENT DISTRICT MONTHLY FINANCIAL REPORT
SEPTEMBER 2023

REVENUES	
Annual Budget
10/1/22 - 9/30/23	

Actual Sep-23	
Year To Date Actual
10/1/22 - 9/30/23	
Administrative Assessments	62,152	0	62,399	
Maintenance Assessments	39,191	0	39,191	
Debt Assessments	120,339	0	120,340	
Other Revenue	0	0	0	
Interest Income	240	0	10,153	
				
Total Revenues	$	221,922	$	-	$	232,083	
				
EXPENDITURES				
MAINTENANCE EXPENDITURES				
Lawn/Landscape Maintenance	16,500	450	12,144	
Entrance Features	1,000	0	0	
Miscellaneous Maintenance/Improvements	6,064	0	7,000	
Border Hedge/Monument/Fence	8,275	0	0	
Nutritional Control/Mulch	3,500	0	0	
Engineering/Inspections	1,500	0	1,060	
Contingency/Reserve ($16,270 Available)*	0	0	0	
TOTAL MAINTENANCE EXPENDITURES	$	36,839	$	450	$	20,204	
				
ADMINISTRATIVE EXPENDITURES				
Supervisor Fees	6,000	0	4,000	
Payroll Taxes - Employer	480	0	306	
Management	19,728	1,644	19,728	
Secretarial	2,700	225	2,700	
Legal	8,000	0	8,024	
Assessment Roll	3,500	3,500	3,500	
Audit Fees	3,600	0	3,600	
Insurance	6,205	0	5,926	
Legal Advertisements	650	0	589	
Miscellaneous	825	92	614	
Postage	200	44	278	
Office Supplies	500	15	492	
Dues & Subscriptions	175	0	175	
Trustee Fee	4,100	0	4,080	
Continuing Disclosure Fee	250	250	250	
Website Management	1,750	146	1,750	
TOTAL ADMINISTRATIVE EXPENDITURES	$	58,663	$	5,916	$	56,012	
				
Total Expenditures	$	95,502	$	6,366	$	76,216	
				
Revenues Less Expenditures	$	126,420	$	(6,366)	$	155,867	
				
Bond Payments	(113,119)	0	(114,604)	
				
Balance	$	13,301	$	(6,366)	$	41,263	
				
County Appraiser & Tax Collector Fee	(4,434)	0	(2,133)	
Discounts For Early Payments	(8,867)	0	(8,437)	
				
Excess/ (Shortfall)	$	-	$	(6,366)	$	30,693	
				
Carryover From Prior Year	0	0	0	
				
Net Excess/ (Shortfall)	$	-	$	(6,366)	$	30,693	

* Contingency/Reserve Funds Can Be Used In Fiscal Year 22/23 or in Future Fiscal Years. Original Balance = $36,680. Current Balance = $16,270.

Bank Balance As Of 9/30/23	$	319,284.70	
Accounts Payable As Of 9/30/23	$	4,343.81	
Accounts Receivable As Of 9/30/23	$	-	
Reserve Funds As Of 9/30/23	$	16,270.00	
Available Funds As Of 9/30/23	$	298,670.89	

RIVERSIDE PARK CDD TAX COLLECTIONS 2022-2023

#	

ID#	

PAYMENT FROM	

DATE	

FOR	

Tax Collect Receipts	

Interest Received	

Fees	

Discount	

Net From Tax Collector	Admin Assessment Income (Before Discounts & Fees)	Maint Assessment Income (Before Discounts & Fees)	Debt Assessment Income (Before Discounts & Fees)	Admin Assessment Income (After Discounts & Fees)	Maint Assessment Income (After Discounts & Fees)	Debt Assessment Income (After Discounts & Fees)	

Debt Assessment Paid to Trustee	
									$	221,682	$	62,152	$	39,191	$	120,339	$	62,152	$	39,191	$	120,339		
									$	208,621	$	58,663	$	36,839	$	113,119	$	58,663	$	36,839	$	113,119	$	113,119	
1	1	Miami-Dade Tax Collector	11/23/22	NAV Taxes	$	9,650.99		$	(92.62)	$	(389.28)	$	9,169.09	$  2,706.09	$	1,706.30	$	5,238.60	$  2,572.24	$	1,619.80	$	4,977.05	$	4,977.05	
2	2	Miami-Dade Tax Collector	11/25/22	NAV Taxes	$	7,610.12		$	(73.06)	$	(304.43)	$	7,232.63	$  2,122.26	$	1,338.26	$	4,149.60	$  2,016.43	$	1,271.60	$	3,944.60	$	3,944.60	
3	3	Miami-Dade Tax Collector	12/07/22	NAV Taxes	$  172,265.64		$ (1,653.74)	$  (6,891.00)	$	163,720.90	$ 48,205.62	$	30,397.62	$	93,662.40	$ 45,810.58	$  28,887.52	$	89,022.80	$	89,022.80	
4	4	Miami-Dade Tax Collector	12/22/22	NAV Taxes	$	9,784.44		$	(94.04)	$	(380.53)	$	9,309.87	$  2,728.62	$	1,720.62	$	5,335.20	$  2,595.67	$	1,636.80	$	5,077.40	$	5,077.40	
5	5	Miami-Dade Tax Collector	01/11/23	NAV Taxes	$	11,729.09		$  (112.79)	$	(449.75)	$	11,166.55	$  3,288.84	$	2,073.70	$	6,366.55	$  3,132.60	$	1,972.75	$	6,061.20	$	6,061.20	
6	Int - 1	Miami-Dade Tax Collector	02/13/23	Interest		$  128.71			$	128.71	$	128.71			$	128.71			$	-	
7	6	Miami-Dade Tax Collector	03/08/23	NAV Taxes	$	2,174.32		$	(21.53)	$	(21.74)	$	2,131.05	$	606.36	$	382.36	$	1,185.60	$	594.25	$	374.70	$	1,162.10	$	1,162.10	
8	7	Miami-Dade Tax Collector	04/07/23	NAV Taxes	$	5,206.12		$	(52.06)		$	5,154.06	$  1,459.77	$	920.45	$	2,825.90	$  1,445.31	$	911.10	$	2,797.65	$	2,797.65	
9	8	Miami-Dade Tax Collector	05/10/23	NAV Taxes	$	1,087.16		$	(10.87)		$	1,076.29	$	303.18	$	191.18	$	592.80	$	300.09	$	189.30	$	586.90	$	586.90	
10	Int - 2	Miami-Dade Tax Collector	05/17/23	Interest		$	24.07			$	24.07	$	24.07			$	24.07			$	-	
11	9	Miami-Dade Tax Collector	06/07/23	NAV Taxes/Interest	$	1,087.16	$	32.61	$	(11.20)		$	1,108.57	$	335.79	$	191.18	$	592.80	$	332.37	$	189.30	$	586.90	$	586.90	
12	10	Miami-Dade Tax Collector	06/23/23	NAV Taxes/Interest (TC)	$	1,087.16	$	48.92	$	(11.36)		$	1,124.72	$	475.60	$	269.63	$	390.85	$	470.82	$	266.95	$	386.95	$	386.95	
13	Int - 3	Miami-Dade Tax Collector	08/09/23	Interest		$	14.30			$	14.30	$	14.30			$	14.30			$	-	
14									$	-							$	-	
15									$	-							$	-	
16									$	-							$	-	
					$ 221,682.20	$ 248.61	$ (2,133.27)	$ (8,436.73)	$	211,360.81	$ 62,399.21	$  39,191.30	$ 120,340.30	$ 59,437.44	$  37,319.82	$ 114,603.55	$  114,603.55	

Assessment Roll = $221,682.20	Note: $221,682, $62,152, $39,191 and $120,339 are 2022/2023 Budgeted assessments before discounts and fees.
Note: $208,621, $58,663, $36,839 and $113,119 are 2022/2023 Budgeted assessments after discounts and fees.

$	221,682.20		
$	248.61	$  211,360.81	
$	(62,399.21)	$  (59,437.44)	
$	(39,191.30)	$  (37,319.82)	
$	(120,340.30)	$ (114,603.55)	
$	-	$	-

Riverside Park Community Development District Contingency/Reserve Expenditures
October 2015 - September 2023

	Date		Invoice #		Vendor		Description		Amount	
Contingency/Reserve										
	10/15/2015		Inv# 10152015863		Jag Painting Contractors Inc.		Deposit for invoice 10152015863 (Cleaning & Painting)		2,450.00	
	11/01/2015		Inv# 10152015863A		Jag Painting Contractors Inc.		Final Payment for invoice 10152015863 (Cleaning & Painting)		2,450.00	
	12/07/2015		Inv# 8624		Crespo Lawn Service, Inc.		Installation Of 16 Solar Power Lights		1,210.00	
	02/22/2018		Inv #1304		Royal Plastering Corp.		Fence Repairs & Replacement		14,300.00	

0.00
Total	20,410.00

Original Funds Available For Contingency/Reserve	
Contingency/Reserve Expenditures As Of 9/30/23	
Contingency/Reserve Funds Balance As Of 9/30/23	

$ 36,680.00	
$ 20,410.00	
$ 16,270.00	

MEMORANDUM

TO:	District Manager

FROM:	Billing, Cochran, Lyles, Mauro & Ramsey, P.A. District Counsel

DATE:	July 20, 2023

RE:	2023 Legislative Update

As District Counsel, throughout the year we continuously monitor pending legislation that may be applicable to the governance and operation of our Community Development District and other Special District clients. It is at this time of year that we summarize those legislative acts that have become law during the most recent legislative session, as follows:

Chapter 2023 – 134, Laws of Florida (SB 346). The legislation requires contracts for construction services between a local government entity and a contractor to include a “punch list”1 of items required to render complete, satisfactory, and acceptable the construction services contracted for, which punch list outlines the estimated cost of each item necessary to complete the work. The law requires local governments to pay all portions of the contract balance, except for 150 percent of the portion of the contract balance attributed to those projects on the punch list, within 20 days after the punch list is created, subject to certain exceptions. The legislation limits a local government’s ability to withhold payment of certain amounts under the contract to only those subject to a written good faith dispute or claims against public surety bonds. The law clarifies that a local government must pay the undisputed portions of a contract within 20 days of the request for payment. Lastly, the legislation amends the definition of “public works project” in section 255.0992, F.S., to include any construction, maintenance, repair, renovation, remodeling, or improvement activity that is paid for with state-appropriated funds. The effective date of this act is July 1, 2023.

Chapter 2023 – 17, Laws of Florida (SB 102). The legislation makes various changes and additions to affordable housing related programs and policies at both the state and local level. With regard to local governments, the law:

Preempts local government requirements regarding zoning, density, and height to allow for streamlined development of affordable housing in commercial and mixed- use zoned areas under certain circumstances. Developments that meet the requirements may not require a zoning change or comprehensive plan amendment.

1 The punch list is created within a contractually-specified timeframe after the contractor reaches substantial completion of the construction services as defined in the contract, or if that is not defined, then after the project reaches beneficial occupancy or use. If the contract is valued at less than $10 million, then the punch list must be developed within 30 calendar days; if the contract is valued at $10 million or more, then the punch list must be developed within 45 calendar days.

Removes a local government’s ability to approve affordable housing on residential parcels by bypassing state and local laws that may otherwise preclude such development, while retaining such right for commercial and industrial parcels.
Removes a provision that allows local governments to impose rent control under certain circumstances, preempting rent control ordinances entirely.
Requires counties and cities to update and electronically publish the inventory of publicly owned properties, for counties including property owned by a dependent special district, which may be appropriate for affordable housing development.
Authorizes the Florida Housing Finance Corporation, through contract with the Florida Housing Coalition, to provide technical assistance to local governments to facilitate the use or lease of county or municipal property for affordable housing purposes.
Requires local governments to maintain a public written policy outlining procedures for expediting building permits and development orders for affordable housing projects.
Provides that the Keys Workforce Housing Initiative is an exception to evacuation time requirements and that comprehensive plan and land use amendments approved under that initiative are valid.

The effective date of this act is July 1, 2023.

Chapter 2023 – 31, Laws of Florida (SB 1604). The law makes a number of changes relating to comprehensive plans and land development regulations. Of interest to special districts, section 4 of the legislation amends section 189.031, F.S., to preclude independent special districts from complying with the terms of any development agreement, which is executed within three months preceding the effective date of a law, which modifies the manner of selecting members of the governing body of the special district from election to appointment or appointment to election. The newly elected or appointed governing body of the special district must review within four months of taking office any such development agreement and vote on whether to seek readoption of the agreement. The law applies to any development agreement that is in effect on, or is executed after July 1, 2023, which is the effective date of this law. Section 4 of the Act expires July 1, 2028, unless reviewed and reenacted by the Legislature.

Chapter 2023 – 28, Laws of Florida (HB 3). This legislation codifies and extends the policy adopted by the Trustees2 requiring all investment decisions relating to the state retirement system be based solely on pecuniary factors3. The law extended that policy to all funds managed by the State Board of Administration (SBA), all funds of the state Treasury, all local government retirement plans, investments of local government surplus funds, and investments of funds raised by citizen support and direct-support organizations. Investment managers who invest public funds on behalf of any of these entities may not sacrifice investment return or take additional investment risk to promote any non-pecuniary factor. The law requires any contract between a governmental

2 The Governor, Chief Financial Officer, and Attorney General serve as the SBA’s Board of Trustees.
3 The term “pecuniary factor” is defined as a factor that is expected “to have a material effect on the risk or return of an investment based on appropriate investment horizons consistent with applicable investment objectives and funding policy. The term does not include the consideration of the furtherance of any social, political, or ideological interests.”

entity4 and an investment manager executed, amended, or renewed on or after July 1, 2023, to contain a provision requiring the investment manager to include a disclaimer in an external communication, if the communication is to a company in which the investment manager has invested public funds and discusses social, political, or ideological interests. The required disclaimer must state: “The views and opinions expressed in this communication are those of the sender and do not reflect the views and opinions of the people of the state of Florida.” All contracts with investment managers executed, amended, or renewed on or after July 1, 2023, may be unilaterally terminated if certain communications of an investment manager include discussion of social, political, or ideological interests and omit the required disclaimer.

In addition, the legislation prohibits bond issuers5 from issuing an environmental, social, and corporate governance (ESG) bond or paying for a third-party verifier that certifies or verifies that a bond may be designated or labeled as an ESG bond6, renders opinions or produces a report on ESG compliance, among other ESG-related services. Issuers are also prohibited from contracting with a rating agency whose ESG scores for the issuer will have a direct, negative impact on the issuer’s bond ratings.

The act further prohibits consideration of social, political, or ideological beliefs in state and local government contracting, and explicitly notes that this includes all political subdivisions of the state. Specifically, the law prohibits an awarding body from (1) requesting documentation or considering a vendor’s social, political, or ideological beliefs when determining if the vendor is a responsible vendor; or (2) giving a preference to a vendor based on the vendor’s social, political, or ideological beliefs.

Lastly, the legislation amends the definition of a “qualified public depository” to prohibit government entities from depositing funds in banks that make it a practice to deny or cancel services of their customers based on a person’s political opinions, speech, affiliations, lawful ownership or sales of firearms, production of fossil fuels or other factors related to ESG. Pursuant to current law, all public deposits may only be deposited in a qualified public depository. The effective date of this legislation is July 1, 2023.

Chapter 2023 – 32, Laws of Florida (SB 258). The legislation bans the use of prohibited applications7 on devices issued to an employee or officer by a public employer, or otherwise used on a network that is owned, operated, or maintained by a public employer. This law requires the Department of Management Services (DMS) to create and maintain a list of prohibited applications of any Internet application that it deems to present a security risk in the form of

4 The law defines “governmental entity” to mean a state, regional, county, municipal, special district, or other political subdivision whether executive, judicial, or legislative, including, but not limited to, a department, division, board, bureau, commission, authority, district, or agency thereof, or a public school, Florida College System institution, state university, or associated board.
5 Any public body corporate and politic authorized or created by general or special law and granted the power to issue bonds.
6 An ESG bond is any bond that has been designated or labeled as a bond that will be used to finance a project with an ESG purpose, including, but not limited to, green bonds, Certified Climate Bonds, GreenStar designated bonds, and other environmental bonds marketed as promoting a generalized or global environmental objective; social bonds marketed as promoting a social objective; and sustainability bonds and sustainable development goal bonds marketed as promoting both environmental and social objectives. It includes bonds self- designated by the issuer as ESG-labeled bonds and those designated as ESG-labeled bonds by a third-party verifier.
7 A “prohibited application” is defined as any application that participates in certain activities, such as conducting cyber-espionage against a public employer, and that is created, maintained, or owned by a foreign principal.

unauthorized access to, or temporary unavailability of the public employer’s records, digital assets, systems, networks, servers, or information. Public employers must block access to any prohibited application via their wireless networks and virtual private networks; restrict access to any prohibited application on any government cell phone, laptop, desktop computer, tablet computer, or other electronic device that can connect to the Internet that has been issued to an employee or officer for a work-related purpose; and retain the ability to remotely wipe and uninstall any prohibited application from any such device that is believed to have been adversely impacted by a prohibited application. The legislation requires an employee or officer of a CDD to remove any prohibited application from his or her government-issued device within 15 days of the DMS’ publication of its list of prohibited applications, and within 15 days of any subsequent update to the list of prohibited applications. The effective date of this legislation is July 1, 2023.

Chapter 2023 – 33, Laws of Florida (SB 264). The legislation restricts the issuance of government contracts or economic development incentives to foreign entities that are owned by, controlled by or organized under the laws of a foreign country of concern8. The law further prohibits a foreign principal9 from owning or acquiring agricultural land or other interests in real property on or within 10 miles of a military installation or critical infrastructure facility. A foreign principal that owns agricultural land acquired before July 1, 2023, may continue to hold such land and must register with the Florida Department of Agriculture and Consumer Services (DACS) by January 1, 2024. If the property owned or acquired before July 1, 2023, is on or within 10 miles of a military installation or critical infrastructure facility, the foreign principal must similarly register with the Department of Economic Opportunity by December 31, 2023. The law prohibits the People’s Republic of China, the Chinese Communist Party, its officials and members, other political party official or members, other legal entities or subsidiaries organized under the laws of, or having a principal place of business in, China or its political subdivisions, or other persons domiciled in China, who are not U.S. citizens or lawful permanent residents of the United States, from purchasing or acquiring an interest in, real property in Florida. Finally, the act amends s. 836.05, F.S., relating to criminal threats and extortion, to provide that a person who violates the statute while acting as a foreign agent for the purpose of benefitting a foreign country of concern, commits a first degree felony. The effective date of this legislation is July 1, 2023.

Chapter 2023 – 264, Laws of Florida (SB 7008). The legislation amends Section 119.071(3)(c)1., F.S., to save from repeal, the public records exemption for information relating to the following information held by an agency:

Building plans;
Blueprints;
Schematic drawings; and

8 The People’s Republic of China, The Russian Federation, The Islamic Republic of Iran, The Democratic People’s Republic of Korea, The Republic of Cuba, The Venezuelan Regime of Nicolas Maduro, or The Syrian Arab Republic, including any agency of or other entity within significant control of such foreign country of concern.
9 “Foreign principal” means: The government or any official of the government of a foreign country of concern; A political party or member of a political party or any subdivision of a political party in a foreign country of concern; A partnership, association, corporation, organization, or other combination of persons organized under the laws of, or having its principal place of business in, a foreign country of concern, or a subsidiary of such entity; or o Any person who is domiciled in a foreign country of concern and is not a citizen or lawful permanent resident of the United States.

Diagrams, including draft, preliminary, and final formats, which depict the internal layout or structural elements of an attractions and recreation facility, entertainment or resort complex, industrial complex, retail and service development, office development, health care facility, or hotel or motel development.

The effective date of this act is October 1, 2023.

Chapter 2023 – 75, Laws of Florida (HB 7007). The legislation removes the scheduled repeal date of the public record and public meeting exemptions for security or fire safety system plans under Sections 119.071(3)(a) and 286.0113(1), F.S., thereby maintaining the public record and public meeting exemptions for such plans. The effective date of this act is October 1, 2023.

For convenience, we have included copies of the legislation referenced in this memorandum. We request that you include this memorandum as part of the agenda packages for upcoming meetings of the governing boards of those special districts in which you serve as the District Manager and this firm serves as District Counsel. For purposes of the agenda package, it is not necessary to include the attached legislation, as we can provide copies to anyone requesting the same. Copies of the referenced legislation are also accessible by visiting this link: http://laws.flrules.org/.

TO: FROM:

MEMORANDUM
District Manager

Billing, Cochran, Lyles, Mauro & Ramsey, P.A. District Counsel·

DATE: RE:

·1une 6, 2023

- R qui ed Ethics Training

On May 24, 20?3, the Gov rrior signed CS/HB 199 into law as Chapter2_Q23-l2l; Laws of
Florida. Section 112)142, Florida Statutes, tequires that specified constitutionalofficeis, elected municipal officers, and commissioners complete four (4) hours of ethics- training annually. Thi·s_ requirement is noted on page l Of the Forrnl, Statement of Financial Interests. This legislatio_n i
provides that beginning January 1, 2024, elected and appointec;i commissioners of community redevelopment agenci s and iocal officers of independent special districts are now requin:;:d to _ complete four (4) houn:' of ethics training arwuallf :The training must address, at ·a minimum S:8_,
Art: II of the Florida Co;nstitution (ethics for public officers and fina,ncial disclosure), the Code of _
Ethics for Public Officers and Employees, and the Florida Public Records Law and.Open Meetings
laws. The legislationspecifica)ly _provide$ tha-t this training requirement niay be satisfied by
completing a continuing legal-edu ationclass or other continuing professional education class or seminar if the required subject matter is covered therein.

For current supervis rs and officers, it is r comniended that this training requirement be completed by July l, 2024; so that the suptfrvisor or officer can verify compliance with the required training on his or her. Form 1, Statement of Finaucial Interests (2023). Elected local officers.of independent special districts thatassurne office '011. oi:;. before March 31st must complete annual ethics training by December 31st of the yearthe term begins; however, if theterm starts after March 31st, the officer is nofrequired to cotnplete the required ethics traininguntil December3 lst of the_ following year. The Legislature intends for. those elected officers fo receive the required training < as close as possible "to the datethat he ?I ·she assumes office. The chart ,below canbe used. as a - reference:

Date elected or a:	01nted	Annual Training Completed .:sy	
Current Officer/Superviso-r	December 31, 2024
(recommend completion by lllly 1, 2024)	
January 1-Jvia'tch3l, 2024	December 31, 2024°	
April 1 - December 3t, 2024	December 31, 2025	

The legislation also amends Section ll2.313(a), Florida Statutes, clarifying the conflicts exception for public officers or employees of water control districts (Chapter 298, Florida Statutes)

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or a special tax districts created by general (i.e. community development districts) or special law and which is limited specifically to constructing, maintaining, managing, and financing improvements in the land area over which the district has jurisdiction. Employment with or entering into a contractual relationship with a business entity is not prohibited and is not deemed a conflict per se; however, conduct by such officer or employee that is prohibited by or otherwise frnstrates the intent of Section 112.313(7), Florida Statutes, including conduct that violates subsections (6) (misuse of public position) and (8) (disclosure of information not otherwise available to the public for personal benefit) thereof is deemed an impermissible conflict of interest.

For convenience, we have included a copy of the legislation referenced in this memorandum. We request that you include this memorandum as part of the agenda packages for upcoming meetings of the governing boards of those special districts in which you serve as the District Manager and .this firm serves as District Counsel. You can expect our traditional legislative memorandum in the coming weeks, where we will summarize other legislation from the 2023 Legislative Session relevant to special districts.

Page 76

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I	i
CHAPTER 2023-121

Committee Substitute for House Bill No. 199

An act relating to ethics requirements for officers and employees of special tax districts; amending s. 112,313, F.S.; specifying that certain conduct by certain public officers and employees is deemed a conflict of interest; making technical changes; amending s, 112,3142, F.S.; requiring certain ethics training for elected local officers of independent special districts beginning on a specified date; specifying requirements for such training; providing an effective date.

Be It Enacted by the Legislature of the State of Florida:
Section 1.	Subsection (7) of section 112.313, Florida Statutes, is amended to read:
112,313	Standards of conduct for public officers, employees of agencies, and local government attorneys,-
CONFLICTING EMPLOYMENT OR CONTRACTUAL RELATION-• SHIP,-
No public officer or employee of an agency shall have or hold any employment or contractual relationship with any business entity or any agency which is subject to the regulation of, or is doing business with, an agency of which he or she is an officer or employee, excluding those organizations and their officers who, when acting in their official capacity, enter into or negotiate a collective bargaining contract with the state or any municipality, county, or other political subdivision of the state; nor shall an officer or employee ofan agency have or hold any employment or contractual relationship that will create a continuing or frequently recurring conflict between his or her private interests and the performance of his or her public duties or that would impede the full and faithful discharge of his or her public duties.
\Vb.en the agency referred to is that certain kind of special tax district created by general or special law and is limited specifically to constructing, maintaining, managing, and financing improvements in the land area over which the agency has jurisdiction, or when the agency has been organized pursuant to chapter 298, then employment with, or entering into a contractual relationship with, such business entity by a public officer or employee of such agency is Sflall- not be prohibited by this subsection or be deemed a conflict per se. However, conduct by such officer or employee that is prohibited by, or otherwise frustrates the intent of, this section, including conduct that violates subsections (6) and (8), is shall-he deemed a conflict of interest in violation of the standards of conduct set forth by this section,
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Ch. 2023-121	LAWS OF FLORIDA	Ch. 2023-121

When the agency referred to is a legislative body and the regulatory power over the business entity resides in another agency, or when the regulatory power wnich the legislative body exercises over the business entity or agency is strictly through the enactment oflaws or ordinances, then employment or a contractual relationship with such business entity by a public officer or employee of a legislative body shall not be prohibited by this subsection or be deemed a conflict.
This subsection shall not prohibit a public officer or employee from practicing in a particular profession or occupation when such practice by persons holding such public office or employment is required or permitted by law or ordinance.
Section 2. Paragraphs (d) and (e) of subsection (2) of section 112.3142, Florida Statutes, are redesignated as paragraphs (e) and (f\ respectively, present paragraph (e) of that subsection is amended, and a new paragraph
(d) is added to that subsection, to read:
112.3142 Ethics training for specified constitutional officers, elected municipal officers, arul commissioners of community redevelopment agen­ cies, and elected local officers of independent special districts.-
(2)
(d) Beginning January 1, 2024, each elected local officer of an indepen­ dent special district, as defined in s. 189.012, and each person who is gppointed to fill a vacancy for an unexpired term of such elective office must complete 4 hours of ethics training each calendar year which addresses, at a minimum, s. 8. Art. II of the State Constitution, the Code of Ethics for Public Officers and Employees, and the public records and public meetings laws of this state. This requirement may be satisfied by completion of a continuing legal education class or other continuing professional education class, seminar, or presentation, if the required subject matter is covered by such class, seminar, or presentation.
illW The Legislature intends that a constitutional officer., & elected municipal officer, or elected local officer of an independent special district who is required to complete ethics training pursuant to this section receive the required training as close as possible to the date that he or she assumes office. A constitutional officer., & elected municipal officer, or elected local officer of an independent special district assuming a new office or new term of office on or before March 31 must complete the annual training on or before December 31 of the year in which the term of office began. A constitutional officer,. & elected municipal officer, or elected local officer of an independent special district assuming a new office or new term of office after March 31 is not required to complete ethics training for the calendar year in which the term of office began.
Section 3.	This act shall take effect July 1, 2023.
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Ch. 2023-121 .	LAWS OF FLORIDA	Ch.  2023-121

Approved by the Governor May 24, 2023.
Filed in Office Secretary of State May 24, 2023.

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