CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT

MIAMI-DADE COUNTY SPECIAL BOARD MEETING NOVEMBER 29, 2022
6:30 P.M.

Special District Services, Inc.
6625 Miami Lakes Drive, Suite 374 Miami Lakes, FL 33014

www.centurygardenscdd.org 305.777.0761 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA
CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT
Mater Gardens Academy Charter School – Meeting Room 9010 NW 178th Lane
Miami, Florida 33018
SPECIAL BOARD MEETING
November 29, 2022
6:30 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
May 10, 2022 Regular Board Meeting & Public Hearing…	Page 2
Old Business
Staff Report, as Required
New Business
Consider Resolution No. 2022-04 – Adopting a Fiscal Year 2021/2022 Amended Budget…	Page 5
Consider Approval of Auditor Renewal…	Page 12
Administrative & Operational Matters
Financial Report.	Page 13
Board Members Comments
Adjourn

Notice of Special Board Meeting of the Century Gardens Community Development District

The Board of Supervisors (the “Board”) of the Century Gardens Community Development District (the “District”) will hold a Special Board Meeting on November 29, 2022, at 6:30 p.m. in the Mater Gardens Academy Charter School Meeting Room located at 9010 NW 178th Lane, Miami, Florida 33018.
The purpose of the Special Board Meeting is to consider the Fiscal Year 2021/2022 Amended Budget and any other District business which may lawfully and properly come before the Board. The meeting is open to the public and will be conducted in accordance with the provisions of Florida law for community development districts. Meetings may be continued as found necessary to a time and place specified on the record.
There may be occasions when one or two Board members will participate by telephone; therefore, a speaker telephone will be present at the meeting location so that Board member may be fully informed of the discussions taking place.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations or an interpreter to participate at this meeting should contact the District Manager at (305) 777-0761 and/or toll free at 1-877-737- 4922, at least seven (7) days prior to the date of the meeting.
If any person decides to appeal any decision made with respect to any matter considered at this Special Board Meeting, such person will need a record of the proceedings and such person may need to ensure that a verbatim record of the proceedings is made at their own expense and which record includes the testimony and evidence on which the appeal is based.
Meetings may be cancelled from time to time without advertised notice. Century Gardens Community Development District www.centurygardenscdd.org
PUBLISH:	MIAMI DAILY BUSINESS REVIEW	11/21/22

CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT PUBLIC HEARING & REGULAR BOARD MEETING
MAY 10, 2022

CALL TO ORDER

The May 10, 2022, Regular Board Meeting of the Century Gardens Community Development District (the “District”) was called to order at 6:38 p.m. in the Cafeteria of the Mater Gardens Academy Charter School located at 9010 NW 178th Lane, Miami, Florida 33018.

PROOF OF PUBLICATION
Proof of publication was presented which showed that notice of the Regular Board Meeting had been published in the Miami Daily Business Review on October 1, 2021, as legally required.

ESTABLISH A QUORUM
It was determined that the attendance of Chairman Nildo Ruiz, Vice Chairperson Paola Batic and Supervisor Abel Fernandez constituted a quorum and it was in order to proceed with the meeting.

Staff in attendance included: District Manager Armando Silva of Special District Services, Inc.; and General Counsel Ginger Wald of Billing, Cochran, Lyles, Mauro & Ramsey, P.A

ADDITIONS OR DELETIONS TO THE AGENDA.

There were no additions or deletions to the agenda.

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
March 8, 2022, Regular Board Meeting

The minutes of the March 8, 2022, Regular Board Meeting were presented for approval.

A MOTION was made by Ms. Batic, seconded by Mr. Ruiz and passed unanimously approving the minutes of the March 8, 2022, Regular Board Meeting, as amended.

Note: At approximately 6:39 p.m., Mr. Silva recessed the Regular Board Meeting and simultaneously called to order the Public Hearing.

PUBLIC HEARING
Proof of Publication

Proof of publication was presented which showed that notice of the Public Hearing had been published in the Miami Daily Business Review on April 20, 2022, and April 27, 2022, as legally required.

Receive Public Comment on the Fiscal Year 2022/2023 Final Budget

Mr. Silva opened the public comment portion of the Public Hearing to receive comments on the fiscal year 2022/2023 final budget and non-ad valorem special assessments. There being no members of the public present, Mr. Silva closed the public comment portion of the Public Hearing.

Consider Resolution No. 2022-02 – Adopting a Fiscal Year 2022/2023 Final Budget

Mr. Silva presented Resolution No. 2022-02, entitled:

RESOLUTION NO. 2022-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT APPROVING AND ADOPTING A FISCAL YEAR 2022/2023 FINAL BUDGET INCLUDING NON-AD VALOREM SPECIAL ASSESSMENTS; AND PROVIDING AN EFFECTIVE DATE.

Mr. Silva read the title of the resolution for the record and stated that it provides for approving and adopting the fiscal year 2022/2023 final budget and non-ad valorem special assessment tax roll. For review purposes by the Board members and residents, a copy of the tax roll was provided at the meeting. A discussion ensued after which:

A MOTION made by Ms. Batic, seconded by Mr. Ruiz and unanimously passed to approve and adopt Resolution No. 2022-02, as presented, thereby setting the 2022/2023 final budget and non-ad valorem special assessment tax roll.

Note: At approximately 6:43 p.m., Mr. Silva closed the Public Hearing and simultaneously reconvened the Regular Board Meeting.

OLD BUSINESS

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

NEW BUSINESS
Consider Resolution No. 2022-03– Adopting a Fiscal Year 2022/2023 Meeting Schedule

Resolution No. 2022-03 was presented, entitled:

RESOLUTION NO. 2022-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT APPROVING AND ADOPTING A FISCAL YEAR 2022/2023 FINAL BUDGET INCLUDING NON-AD VALOREM SPECIAL ASSESSMENTS; AND PROVIDING AN EFFECTIVE DATE.

Mr. Silva provided the Board with a brief overview of the resolution. A discussion ensued after which;

A MOTION was made by Mr. Ruiz, seconded by Ms. Batic and unanimously passed to approve and adopt Resolution No. 2022-03, as presented; and thereby setting the 2022/2023 Regular Meeting schedule and authorizes the publication of the schedule, as required by law.

ADMINISTRATIVE MATTERS
Financial Report

Mr. Silva presented the financials in the meeting book and briefly reviewed them with the Board. Mr. Silva pointed out that available funds as of April 30, 2022, were $213,753.53

BOARD MEMBER COMMENTS

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

ADJOURNMENT

There being no further business to come before the Board, a MOTION was made by Mr. Ruiz, seconded by Ms. Batic and unanimously passed to adjourn the Regular Board meeting at 6:48 p.m.

ATTESTED BY:

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

RESOLUTION NO. 2022-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING AND ADOPTING AN AMENDED FINAL FISCAL YEAR 2021/2022 BUDGET (“AMENDED BUDGET”), PURSUANT TO CHAPTER 189, FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Board of Supervisors of the Century Gardens Community Development District (the “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 CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT, THAT:

Section 1.  The Amended Budget for Fiscal Year 2021/2022 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 29th day of November, 2022.

ATTEST:	CENTURY GARDENS
COMMUNITY DEVELOPMENT DISTRICT

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

Century Gardens Community Development District

Amended Final Budget For Fiscal Year 2021/2022
October 1, 2021 - September 30, 2022

CONTENTS

AMENDED FINAL OPERATING FUND BUDGET

AMENDED FINAL DEBT SERVICE FUND BUDGET (SERIES 2007)

AMENDED FINAL DEBT SERVICE FUND BUDGET (SERIES 2014)

AMENDED FINAL DEBT SERVICE FUND BUDGET (SERIES 2019)

AMENDED FINAL BUDGET
CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT OPERATING FUND
FISCAL YEAR 2021/2022 OCTOBER 1, 2021 - SEPTEMBER 30, 2022

REVENUES	FISCAL YEAR 2021/2022 BUDGET
10/1/21 - 9/30/22	AMENDED FINAL BUDGET
10/1/21 - 9/30/22	YEAR TO DATE ACTUAL
10/1/21 - 9/29/22	
$Gministrative $ssessments	 2, 	 2,910	 2,9 0	
0aintenance $ssessments	7 ,3 0	71,340	7 ,3 0	
DeEt $ssessments Series 2007 	 ,002	 1,003	 ,003	
DeEt $ssessments Series 20 	3 , 	34 ,1 	3 , 	
DeEt $ssessments Series 20 9 	 7,273	117,274	 7,27 	
Other Revenues	0	0	0	
,nterest ,ncome	2 0	250	2 5	
				
TOTAL REVENUES	 	700,4 7	 	700,945	 	700,940	
				
EXPENDITURES				
ADMINISTRATIVE EXPENDITURES				
Supervisor Fees	2,000	900	900	
Payroll 7a[es	 0	 9	 9	
0anagement	2 , 	2 , 4 	2 , 	
Secretarial	 ,200	4,200	 ,200	
/egal	9,000	 ,500	 , 7 	
$ssessment Roll	 ,000	 ,000	 ,000	
$uGit Fees	3, 00	3, 00	3, 00	
,nsurance	 , 00	 ,040	 ,0 0	
/egal $Gvertisements	 25	 25	300	
0iscellaneous	 ,250	1,250	   	
Postage	325	150	 39	
Office Supplies	775	350	320	
Dues SuEscriptions	 75	175	 75	
7rustee Fees	 2,000	11, 11	 , 	
Continuing Disclosure Fee	500	500	500	
:eEsite 0anagement	2,000	2,000	2,000	
TOTAL ADMINISTRATIVE EXPENDITURES	 	77,75 	 	75,01 	 	72,42 	
				
MAINTENANCE EXPENDITURES				
/aZn /anGscape 0aintenance	29,500	41,000	37,0 	
$Tuatic /aNe 0aintenance	 ,200	4,3 2	 ,3 2	
Preserve $rea	 ,000	5,420	 , 20	
,rrigation 0aintenance	2,500	4, 00	 ,305	
0iscellaneous 0aintenance	3,000	11,500	 ,39 	
(lectricity	3,300	2,200	 , 37	
(ngineering ,nspections	 ,500	3,200	2,275	
FielG Operations 0anagement	 ,500	1,500	 ,500	
Palm 7reatment 0aint Replacement	3,500	3,500	2, 00	
,mprovements /anGscape Forestry	5, 5	500	0	
,mprovements Reserve Contingency	5,000	500	0	
,mprovements Reserve Contingency 7oZnhomes 	 ,9 5	500	0	
TOTAL MAINTENANCE EXPENDITURES	 	 7,0 0	 	7 ,7 2	 	 9,93 	
				
TOTAL EXPENDITURES	 	144, 1 	 	153, 00	 	142,3 4	
				
REVENUES LESS EXPENDITURES	 	555, 9	 	547,145	 	55 ,57 	
				
%onG Payments Series 2007 	 7 ,3 5 	(77,1 9)	 77, 9 	
%onG Payments Series 20 	 327,27 	(331, )	 33 , 	
%onG Payments Series 20 9 	  ,350 	(111,723)	  ,723 	
				
BALANCE	 	40, 5 	 	2 ,5 5	 	37,99 	
				
County $ppraiser 7a[ Collector Fee	 3,552 	( ,742)	 ,7 2 	
Discounts For (arly Payments	 27, 0 	(2 ,409)	 2 , 09 	
				
E[FHVV/ (SKRUWIDOO)	 	-	 	( ,5 )	 	4, 45	
				
Carryover From Prior Year		0	0	
				
NHW E[FHVV/ (SKRUWIDOO)	 	-	 	( ,5 )	 	4, 45	

F81D %$/$1C( $S OF 9 30 2 	
FY 202 2022 $C7,9,7Y	
F81D %$/$1C( $S OF 9 30 22	

  , 	
 ,5 	
 2,032	

AMENDED FINAL BUDGET
CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND (SERIES 2007)
FISCAL YEAR 2021/2022 OCTOBER 1, 2021 - SEPTEMBER 30, 2022

REVENUES
Interest Income NAV Tax Collection Total Revenues

FISCAL YEAR	AMENDED	YEAR
2021/2022	FINAL	TO DATE
BUDGET	 BUDGET	 ACTUAL 10/1/21 - 9/30/22	10/1/21 - 9/30/22	10/1/21 - 9/29/22

$

25
76,385
76,410

$

230
77,169
77,399

$

223
77,169
77,392

EXPENDITURES
Principal Payments Interest Payments Bond Redemption Total Expenditures

$

35,000
40,274
1,136
76,410	$

35,000
41,158
0
76,158	$

35,000
41,158
0
76,158

Excess/ (Shortfall)

$

-	$

1,241	$

1,234

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

$80,114	
$1,241	
$81,355	

Notes
Reserve Fund Balance = $38,306*. Revenue Fund Balance = $43,049*.
Revenue Fund Balance To Be Used To Make 11/1/2022 Interest Payment Of $19,695.
* Approximate Amounts

Series 2007 Bond Information
Original Par Amount =	$1,145,000	Annual Principal Payments Due:	
Interest Rate =	5.05%	May 1st	
Issue Date =	March 2007	Annual Interest Payments Due:	
Maturity Date =
Par Amount As Of 9/30/22 =	May 2037
$780,000	May 1st & November 1st	

9/27/2022 9:43 AM	II

AMENDED FINAL BUDGET
CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND (SERIES 2004-SERIES 2014)
FISCAL YEAR 2021/2022 OCTOBER 1, 2021 - SEPTEMBER 30, 2022

REVENUES	FISCAL YEAR 2021/2022 BUDGET 10/1/21 - 9/30/22	AMENDED FINAL BUDGET
10/1/21 - 9/30/22	YEAR TO DATE ACTUAL
10/1/21 - 9/29/22	
Interest Income	25	18	17	
NAV Tax Collection	327,276	331,688	331,688	
Total Revenues	$	327,301	$	331,706	$	331,705	
				
EXPENDITURES				
Principal Payments	170,000	170,000	170,000	
Interest Payments	81,600	83,555	83,555	
Extraordinary Principal Payments	55,000	55,000	55,000	
Bond Redemption	20,701	0	0	
				
Total Expenditures	$	327,301	$	308,555	$	308,555	
				
Excess/Shortfall	$	-	$	23,151	$	23,150	

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

$340,979	
$23,151	
$364,130	

Notes
Reserve Fund Balance = $140,910*. Revenue Fund Balance = $223,220*.
Revenue Fund Balance To Be Used To Make 11/1/2022 Interest Payment Of $38,420 and Extraordinary Principal Payment Of $55,000.
* Approximate Amounts

	Series 2014 Refunding Bond Information	
Original Par Amount =	$3,905,000	Annual Principal Payments Due:	
Interest Rate =	3.4% - 8.4%	May 1st	
Issue Date =	-une 2014	Annual Interest Payments Due:	
Maturity Date =

Par Amount As Of 9/30/22 =	May 2034

$2,260,000	May 1st & November 1st	

Note: Extraordinary Principal Payments Being Made To Eliminate Final Four Years Of Principal Payments.

AMENDED FINAL BUDGET
CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND (SERIES 2019)
FISCAL YEAR 2021/2022 OCTOBER 1, 2021 - SEPTEMBER 30, 2022

REVENUES	FISCAL YEAR 2021/2022 BUDGET
10/1/21 - 9/30/22	AMENDED FINAL BUDGET
10/1/21 - 9/30/22	YEAR TO DATE ACTUAL
10/1/21 - 9/29/22	
Interest Income	25	5	4	
NAV Tax Collection	111,350	111,723	111,723	
Total Revenues	$	111,375	$	111,728	$	111,727	
				
EXPENDITURES				
Principal Payments	31,000	30,000	30,000	
Interest Payments	79,769	80,351	80,351	
Bond Redemption	606	0	0	
				
Total Expenditures	$	111,375	$	110,351	$	110,351	
				
Excess/Shortfall	$	-	$	1,377	$	1,376	

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

$101,478	
$1,377	
$102,855	

Notes
Reserve Fund Balance = $27,837*. Revenue Fund Balance = $75,018*.
Revenue Fund Balance To Be Used To Make 11/1/2022 Principal Payment Of $31,000 And Interest Payment Of $39,885.
* Approximate Amounts

	Series 2019 Bond Information	
Original Par Amount =	$1,733,000	Annual Principal Payments Due:	
Interest Rate =	3.6% - 5.0%	November 1st	
Issue Date =	-anuary 2019	Annual Interest Payments Due:	
Maturity Date =

Par Amount As Of 9/30/22 =	November 2049

$1,674,000	May 1st & November 1st	

October 11, 2022

RE: Century Gardens Community Development District Auditor Renewal

At the October 8, 2019 Century Gardens Community Development District Board Of Supervisors meeting, the firm of Grau & Associates was selected to perform the 9-30- 2019, 9-30-2020 and 9-30-2021 year end audits of the District with an option to perform the 9-30-2022 and 9-30-2023 audits.

The fees for the 9-30-2019 audit were $3,600. The fees for the 9-30-2020 audit were
$3,700. And the fees for the 9-30-2021 audit were $3,800. The proposed fee for the 9- 30-2022 audit is $3,900, which is the budgeted amount for audit fees for Fiscal Year 2022/2023. And the proposed fee for the 9-30-2023 audit is $4,000.

Management is pleased with the professionalism and the competence of the Grau & Associates partners and staff; therefore, management recommends that the Board approve the renewal option for the Fiscal Year Ending 9-30-2022 and 9-30-2023 audits for Grau & Associates.

Special District Services, Inc.

Century Gardens Community Development District

Financial Report For September 2022

Century Gardens Community Development District
Budget vs. Actual
October 2021 through September 2022

Oct 21 - April 22	21/22 Budget	$ Over Budget	% of Budget
 			
Income

363.100 · Administrative Assessments	82,910 49		82,466 00		444 49		100 4%	
363.101 · 0aintenance Assessments	71,340 10		71,340 00		0 10		100 0%	
363.811 · Debt Assessments - Series 200 	81,003 00		81,002 00		1 00		100 0%	
363.812 · Debt Assessments - Series 201 	348,168 2 		348,166 00		2 2 		100 0%	
363.813 · Debt Assessments - Series 201 	117,274 1 		117,273 00		1 1 		100 0%	
363.821 · Payment 7o 7rustee - Series 200 	-77,168 70		-76,38 00		-783 70		101 03%	
363.822 · Payment 7o 7rustee - Series 201 	-331,687 0		-327,276 00		-4,411 0		101 3 %	
363.824 · Payment to 7rustee - Series 201 	-111,723 20		-111,3 0 00		-373 20		100 34%	
363.830 · County Appraiser 7ax Col Fees	-6,742 3		-13, 2 00		6,809 47		49 7 %	
363.831 · Discounts For Early Payments	-26,409 28		-27,106 00		696 72		97 43%	
36 . 00 · Other Income	0 00		0 00		0 00		0 0%	
36 . 01 · Interest Income	24 0 		240 00		 0 		102 1%	
7otal Income	147,209 83		144,818 00		2,391 83		101 6 %	
Expense								
511.132 · Payroll 7ax Expense	68 8 		160 00		-91 1 		43 03%	
511.300 · Field Operations 0anagement	1, 00 00		1, 00 00		0 00		100 0%	
511. · Professional Fees								
511.310 · Engineering/Inspections	2,27 00		1, 00 00		77 00		1 1 67%	
511.315 · /egal Fees	6,678 00		9,000 00		-2,322 00		74 2%	
511.320 · Audit Fees	3,800 00		3,800 00		0 00		100 0%	
7otal 511. · Professional Fees	12,7 3 00		14,300 00		-1, 47 00		89 18%	
511.131 · Supervisor Fee	900 00		2,000 00		-1,100 00		4 0%	
511.301 · /aZn 0aintenance	37,048 00		29, 00 00		7, 48 00		12 9%	
511.302 · ATuatic /aNe 0aintenance	4,362 00		4,200 00		162 00		103 86%	
511.303 · Preserve Area	4,420 00		1,000 00		3,420 00		442 0%	
511.304 · Improvements-/andscape/Forestry	0 00		 ,11 00		- ,11 00		0 0%	
512.306 · Improvements/5eserve/Contingency	0 00		 ,000 00		- ,000 00		0 0%	
511.307 · Irrigation 0aintenance	4,30 00		2, 00 00		1,80 00		172 2%	
511.308 · 0iscellaneous 0aintenance	11,390 77		3,000 00		8,390 77		379 69%	
511.309 · Electricity	1,836 80		3,300 00		-1,463 20		 66%	
511.310 · Palm 7reatment - 0aint. 5eplace	2,800 00		3, 00 00		-700 00		80 0%	
511.311 · 0anagement Fees	28,848 00		28,848 00		0 00		100 0%	
511.312 · Secretarial Fees	4,200 00		4,200 00		0 00		100 0%	
511.318 · Assessment/7ax 5oll	6,000 00		6,000 00		0 00		100 0%	
511.450 · Insurance	6,040 00		6,100 00		-60 00		99 02%	
511.480 · /egal Advertisements	300 29		62 00		-324 71		48 0 %	
511.512 · 0iscellaneous	846 73		1,2 0 00		-403 27		67 74%	
511.513 · Postage and Delivery	138 90		32 00		-186 10		42 74%	
511.514 · Office Supplies	320 4 		77 00		-4 4 		41 3 %	
511.540 · Dues /icense Subscriptions	17 00		17 00		0 00		100 0%	
511.733 · 7rustee Fees	11,610 88		12,000 00		-389 12		96 76%	
511.734 · Continuing Disclosure	 00 00		 00 00		0 00		100 0%	
511.750 · :ebsite 0anagement	1,999 92		2,000 00		-0 08		100 0%	
512.309 · 5eserve/Contingency 7oZnhomes 	0 00		6,94 00		-6,94 00		0 0%	
7otal Expense	142,364 9		144,818 00		-2,4 3 41		98 31%	
1et Income	 8 5.2 		0.00		 8 5.2 		100.0%	

CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT MONTHLY FINANCIAL REPORT
SEPTEMBER 2022

REVENUES	Annual Budget
10/1/21 - 9/30/22	
Actual Sep-22	Year To Date Actual
10/1/21 - 9/30/22	
$Gministrative $ssessments	82,466	0	82,910	
0aintenance $ssessments	71,340	0	71,340	
DeEt $ssessments Series 2007 	81,002	0	81,003	
DeEt $ssessments Series 2014 	348,166	0	348,168	
DeEt $ssessments Series 2019 	117,273	0	117,274	
Other Revenues	0	0	0	
 nterest ncome	240	0	245	
				
Total Revenues	$	700,487	$	-	$	700,940	
				
ADMINISTRATIVE EXPENDITURES				
Supervisor Fees	2,000	0	900	
Payroll Ta[es	160	0	69	
0anagement	28,848	2,404	28,848	
Secretarial	4,200	350	4,200	
/egal	9,000	0	6,678	
$ssessment Roll	6,000	6,000	6,000	
$uGit Fees	3,800	0	3,800	
 nsurance	6,100	0	6,040	
/egal $Gvertisements	625	0	300	
0iscellaneous	1,250	9	846	
Postage	325	0	139	
Office Supplies	775	4	320	
Dues  SuEscriptions	175	0	175	
Trustee Fee	12,000	0	11,611	
Continuing Disclosure Fee	500	500	500	
:eEsite 0anagement	2,000	167	2,000	
TOTAL ADMINISTRATIVE EXPENDITURES	$	77,758	$	9,434	$	72,426	
				
MAINTENANCE EXPENDITURES				
/aZn /anGscape 0aintenance	29,500	0	37,048	
$Tuatic /aNe 0aintenance	4,200	368	4,362	
Preserve $rea	1,000	0	4,420	
 rrigation 0aintenance	2,500	0	4,305	
0iscellaneous 0aintenance	3,000	191	11,391	
(lectricity	3,300	0	1,837	
(ngineering nspections	1,500	0	2,275	
FielG Operations 0anagement	1,500	125	1,500	
Palms Treatment - 0aintenance Replacement	3,500	0	2,800	
				
 mprovements - /anGscape Forestry	5,115	0	0	
 mprovements - Reserve Contingency	5,000	0	0	
 mprovements - Reserve Contingency ToZnhomes 	6,945	0	0	
Total mprovements	17,060	0	0	
				
TOTAL MAINTENANCE EXPENDITURES	$	67,060	$	684	$	69,938	
				
Total Expenditures	$	144,818	$	10,118	$	142,364	
				
Revenues Less Expenditures	$	555,669	$	 10,118 	$	558,576	
				
Payment To Trustee Series 2007 	 76,385 	0	 77,169 	
Payment To Trustee Series 2014 	 327,276 	0	 331,688 	
Payment To Trustee Series 2019 	 111,350 	0	 111,723 	
				
Balance	$	40,658	$	 10,118 	$	37,996	
				
County $ppraiser  Ta[ Collector Fee	 13,552 	0	 6,742 	
Discounts For (arly Payments	 27,106 	0	 26,409 	
				
Excess/ Shortfall 	$	-	$	 10,118 	$	4,845	
				
Carryover From Prior Year	0	0	0	
				
Net Excess/ Shortfall 	$	-	$	 10,118 	$	4,845	

Bank Balance As Of 9/30/22	$	163,949.55	
Accounts Payable As Of 9/30/22	$	10,485.70	
Accounts Receivable As Of 9/30/22	$	-	
Available Funds As Of 9/30/22	$	153,463.85	

Century Gardens Community Development District
Expenditures
May through September 2022

Date	Num	Name	Memo	Amount
Expenditures

05/13/2022	PR 5/16/22		payroll 5/10/22 checN date 5/16/22 Payroll Taxes 	22 95	
				22 95	

05/31/2022	
2022-0515	
Special District Services	
field operations May 2022	
125 00	
06/30/2022	2022-0614	Special District Services	field operations -une 2022	125 00	
07/31/2022	2022-0711	Special District Services	field operations -uly 2022	125 00	
08/31/2022	2022-0815	Special District Services	field operations Aug 2022	125 00	
09/30/2022	2022-0926	Special District Services	field operations Sept 2022	125 00	
				625 00	

07/19/2022	
6637	
Alvare] Engineers, nc 	
inv 6637 yearly engineers report 2022	
975 00	
07/20/2022	6668	Alvare] Engineers, nc 	inv 6668 20 year stormwater analysis	1,300 00	
				2,275 00	

05/31/2022	
175475	
%illing, Cochran, Lyles, Mauro, Ramsey	
acct 539-03105O stmt 175475 May 2022	
660 00	
06/30/2022	175891	%illing, Cochran, Lyles, Mauro, Ramsey	acct 539-03105O stmt 175891 -une 2022	1,160 00	
				1,820 00	

05/02/2022	
22448	
*rau  Associates	
2nd and final progress payment for FY 20/21 audit	
1,300 00	
				1,300 00	
				5,395 00	

05/13/2022	
PR 5/16/22		
payroll 5/10/22 checN date 5/16/22 Supervisor Fees 	
300 00	
				300 00	

05/30/2022	
2095	
Pan American Landscaping LLC	
inv 2095 trimmed Eranches of 8 canopy trees and one palm tree	
400 00	
05/31/2022	2093	Pan American Landscaping LLC	inv 2093 lawn maintenance May 2022	2,717 50	
06/30/2022	2364	Pan American Landscaping LLC	inv 2364 lawn maintenance -une 2022	2,717 50	
07/31/2022	2510	Pan American Landscaping LLC	inv 2510 lawn maintenance -uly 2022	2,777 50	
08/31/2022	2727	Pan American Landscaping LLC	inv 2727 lawn maintenance Aug 2022	2,717 50	
				11,330 00	

05/01/2022	
184730	
Allstate Resource Management, nc 	
recurring laNe and mitigation management and deEris removal	
368 00	
06/01/2022	185447	Allstate Resource Management, nc 	recurring laNe and mitigation management and deEris removal	368 00	
07/01/2022	186170	Allstate Resource Management, nc 	recurring laNe and mitigation management and deEris removal	368 00	
08/01/2022	186901	Allstate Resource Management, nc 	recurring laNe and mitigation management and deEris removal	368 00	

511.132 · Payroll Tax Expense

Total 511 132 · Payroll Tax Expense
· Field Operations Management

Total 511 300 · Field Operations Management
511. · Professional Fees
511.310 · Engineering/Inspections

Total 511 310 · Engineering/ nspections
511.315 · Legal Fees

Total 511 315 · Legal Fees
511.320 · Audit Fees

Total 511 320 · Audit Fees Total 511 · Professional Fees
511.131 · Supervisor Fee

Total 511 131 · Supervisor Fee
· Lawn Maintenance

Total 511 301 · Lawn Maintenance
· Aquatic Lake Maintenance

Century Gardens Community Development District
Expenditures
May through September 2022

	Date		Num		Name		Memo		Amount	
	09/01/2022		187606		Allstate Resource Management, nc 		recurring lake and mitigation management and deEris removal		368 00	
Total 511 302 · Aquatic Lake Maintenance									1,840 00	
511.307 · Irrigation Maintenance	
07/31/2022		
2481		
Pan American Landscaping LLC		
inv 2481 replace Eurnt out time clock and irrigation repairs		
720 00	
Total 511 307 · rrigation Maintenance									720 00	
511.308 · Miscellaneous Maintenance										
	05/04/2022		05/04/2022		Lega Striping and More, nc 		install channel post with Erake way and sign, install speed humps		9,850 00	
	09/21/2022		55989		Skyway Supply		dog waste Eags, can liners, and delivery		190 77	
Total 511 308 · Miscellaneous Maintenance									10,040 77	
511.309 · Electricity										
	05/27/2022		35589-17153		FPL		Acct 35589-17153 for services on 4/28/22-5/27/22 		127 50	
	06/28/2022		35589-17153		FPL		Acct 35589-17153 for services on 5/27/22-6/28/22 		149 66	
	07/28/2022		35589-17153		FPL		Acct 35589-17153 for services on 6/28/22-7/28/22 		174 90	
	08/29/2022		35589-17153		FPL		Acct 35589-17153 for services on 7/28/22-8/29/22 		215 09	
Total 511 309 · Electricity									667 15	
511.311 · Management Fees										
	05/31/2022		2022-0515		Special District Services		inv 2022-0515 management May 2022		2,404 00	
	06/30/2022		2022-0614		Special District Services		inv 2022-0614 management -une 2022		2,404 00	
	07/31/2022		2022-0711		Special District Services		inv 2022-0614 management -uly 2022		2,404 00	
	08/31/2022		2022-0815		Special District Services		inv 2022-0815 management Aug 2022		2,404 00	
	09/30/2022		2022-0926		Special District Services		inv 2022-0926 management Sept 2022		2,404 00	
Total 511 311 · Management Fees									12,020 00	
511.312 · Secretarial Fees										
	05/31/2022		2022-0515		Special District Services		secretarial May 2022		350 00	
	06/30/2022		2022-0614		Special District Services		secretarial -une 2022		350 00	
	07/31/2022		2022-0711		Special District Services		secretarial -uly 2022		350 00	
	08/31/2022		2022-0815		Special District Services		secretarial Aug 2022		350 00	
	09/30/2022		2022-0926		Special District Services		secretarial Sept 2022		350 00	
Total 511 312 · Secretarial Fees									1,750 00	
511.318 · Assessment/Tax Roll	
09/29/2022		
2022-1478		
Special District Services		
inv 2022-1478 assessment roll 2022		
6,000 00	
Total 511 318 · Assessment/Tax Roll									6,000 00	
511.480 · Legal Advertisements	
05/23/2022		
10000598027-0523		
ALM Media, LLC		
inv 10000598027-0523 notice of qualifying period		
77 95	
Total 511 480 · Legal Advertisements									77 95	
511.512 · Miscellaneous										
	05/10/2022		5/10/22		Mater *ardens, nc 		Meeting Room Reservation for 5/10/22		60 00	
	05/13/2022		PR 5/16/22				payroll 5/10/22 check date 5/16/22 Payroll Processing 		51 95	
	05/31/2022		2022-0515		Special District Services		Travel - Ryan 4uiroga - Apr 2022		28 65	

Century Gardens Community Development District
Expenditures
May through September 2022

	Date		Num		Name		Memo		Amount	
	05/31/2022		2022-0515		Special District Services		Travel - Armando Silva - Apr 2022		12 87	
	06/30/2022		2022-0614		Special District Services		Travel - Ryan 4uiroga - May 2022		7 02	
	06/30/2022		2022-0614		Special District Services		Travel - Armando Silva - May 2022		29 55	
	06/30/2022		2022-0614		Special District Services		meeting Eooks May 2022		24 00	
	07/31/2022		2022-0711		Special District Services		Travel - Ryan 4uiroga - -une 2022		11 70	
	08/31/2022		2022-0815		Special District Services		Travel - Ryan 4uiroga - -uly 2022		15 62	
	09/30/2022		2022-0926		Special District Services		Travel - Ryan 4uiroga - Aug 2022		9 37	
Total 511 512 · Miscellaneous									250 73	
511.513 · Postage and Delivery										
	05/31/2022		2022-0515		Special District Services		postage Apr 2022		44 52	
	06/30/2022		2022-0614		Special District Services		FedEx May 2022		29 29	
	08/31/2022		2022-0815		Special District Services		postage -uly 2022		9 60	
Total 511 513 · Postage and Delivery									83 41	
511.514 · Office Supplies										
	05/31/2022		2022-0515		Special District Services		copies Apr 2022		57 00	
	06/30/2022		2022-0614		Special District Services		copies May 2022		64 50	
	07/31/2022		2022-0711		Special District Services		copies -une 2022		4 95	
	08/31/2022		2022-0815		Special District Services		copies -uly 2022		11 25	
	09/30/2022		2022-0926		Special District Services		copies Aug 2022		3 90	
Total 511 514 · Office Supplies									141 60	
511.733 · Trustee Fees	
07/25/2022		
6602263		
8 S %ank Trustee Fee 		
Series 2014 Trustee Fees 7/1/22-6/30/23		
4,079 63	
Total 511 733 · Trustee Fees									4,079 63	
511.734 · Continuing Disclosure Fee	
09/28/2022		
2022-1549		
Special District Services		
inv 2022-1549 continuing disclosure FY 21/22		
500 00	
Total 511 734 · Continuing Disclosure Fee									500 00	
511.750 · Website Management										
	05/31/2022		2022-0515		Special District Services		weEsite May 2022		166 66	
	06/30/2022		2022-0614		Special District Services		weEsite -une 2022		166 66	
	07/31/2022		2022-0711		Special District Services		weEsite -uly 2022		166 66	
	08/31/2022		2022-0815		Special District Services		weEsite Aug 2022		166 66	
	09/30/2022		2022-0926		Special District Services		weEsite Sept 2022		166 66	
Total 511 750 · :eEsite Management									833 30	
Total Expenditures									56,677.49	

Century Gardens Community Development District Check Register
May 2022 - September 2022

Check #		Date		Vendor		Amount	
5-1		5/3/2022		Allstate Resource Management, Inc.		368.00	
5-2		5/3/2022		Billing, Cochran, Lyles, Mauro, & Ramsey		1,056.00	
5-3		5/3/2022		Grau & Associates		2,500.00	
5-4		5/3/2022		Pan American Landscaping LLC		3,717.50	
5-5		5/3/2022		Special District Services		3,135.99	
5-6		5/3/2022		U.S. Bank (Tax Receipts 2014}		6,395.60	
5-7		5/3/2022		U.S. Bank (Tax Receipts 2019}		2,154.20	
5-8		5/3/2022		Wells Fargo Bank (Tax Receipts}		1,488.05	
5-9		5/19/2022		ALM Media, LLC		174.26	
5-10		5/20/2022		Computershare (Trustee Fee}		3,500.00	
5-11		5/20/2022		FPL		199.81	
5-12		5/20/2022		,umane Animal Removal Inc.		1,840.00	
6-1		6/6/2022		ALM Media, LLC		77.95	
6-2		6/7/2022		Allstate Resource Management, Inc.		368.00	
6-3		6/7/2022		Billing, Cochran, Lyles, Mauro, & Ramsey		500.00	
6-4		6/7/2022		FPL		127.50	
6-5		6/7/2022		Grau & Associates		1,300.00	
6-6		6/7/2022		Lega Striping and More, Inc.		9,850.00	
6-7		6/7/2022		Mater Gardens, Inc.		60.00	
6-8		6/7/2022		Pan American Landscaping LLC		7,190.00	
6-9		6/7/2022		Special District Services		3,188.70	
6-10		6/7/2022		U.S. Bank (Tax Receipts 2014}		2,043.60	
6-11		6/7/2022		U.S. Bank (Tax Receipts 2019}		688.35	
6-12		6/7/2022		Wells Fargo Bank (Tax Receipts}		475.50	
7-1		7/5/2022		Allstate Resource Management, Inc.		368.00	
7-2		7/5/2022		Special District Services		3,200.02	
7-3		7/13/2022		Allstate Resource Management, Inc.		368.00	
7-4		7/13/2022		Billing, Cochran, Lyles, Mauro, & Ramsey		660.00	
7-5		7/13/2022		FPL		149.66	
8-1		8/2/2022		Alvarez Engineers, Inc.		2,275.00	
8-2		8/2/2022		Billing, Cochran, Lyles, Mauro, & Ramsey		1,160.00	
8-3		8/2/2022		Pan American Landscaping LLC		2,717.50	
8-4		8/2/2022		Special District Services		3,062.31	
8-5		8/2/2022		U.S. Bank (Tax Receipts 2014}		3,565.85	
8-6		8/2/2022		U.S. Bank (Tax Receipts 2019}		1,202.90	
8-7		8/2/2022		Wells Fargo Bank (Tax Receipts}		826.70	
8-8		8/11/2022		FPL		174.90	
8-9		8/11/2022		Pan American Landscaping LLC		3,497.50	
8-10		8/11/2022		U.S. Bank (Trustee Fee}		4,079.63	
9-1		9/2/2022		Special District Services		3,082.13	
9-2		9/13/2022		FPL		215.09	
9-3		9/13/2022		Pan American Landscaping LLC		2,717.50	
TOTAL						85,721.70	

CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT TAX COLLECTIONS
2021-2022

 	

ID 	

Payment From	

DATE	

FOR	

Tax Collect Receipts Gross	

Interest Received	

Commission Paid	

Discount	

Net From Tax Collector	

Admin Assessment Income
 Before Discounts &
Fees 	

Maintenance Assessment Income
 Before Discounts &
Fees 	
Series 2007 Debt Assessment Income
 Before
Discounts & Fees 	
Series 2014 Debt Assessment Income
 Before Discounts &
Fees 	

Series 2019 Debt Assessment Income Before Discounts & Fees 	

Admin Assessment Income
 After
Discounts & Fees 	

Maintenance Assessment Income
 After Discounts &
Fees 	
Series 2007 Debt Assessment Income
 After Discounts &
Fees 	
Series 2014 Debt Assessment Income
 After
Discounts & Fees 	

Series 2019 Debt Assessment Income After Discounts & Fees 	

Series 2007 Debt Assessment Paid to Trustee	

Series 2014 Debt Assessment Paid to Trustee	

Series 2019 Debt Assessment Paid to Trustee	
									$700,247	$82,466	$71,340	$81,002	$348,166	$117,273	$82,466	$71,340	$81,002	$348,166	$117,273				
									$659,589	$77,518	$67,060	$76,385	$327,276	$111,350	$77,518	$67,060	$76,385	$327,276	$111,350	$76,385	$327,276	$111,350	
1	1	Miami-Dade Tax Collector	11/26/21	NAV Taxes	$ 82,162 26		$  (788 53)	$ (3,308 77)	$ 78,064 96	$  9,676 16	$  8,370 70	$  9,504 55	$ 40,851 10	$ 13,759 75	$  9,193 61	$  7,953 25	$  9,030 55	$ 38,813 95	$ 13,073 60	$  9,030 55	$ 38,813 95	$ 13,073 60	
2	2	Miami-Dade Tax Collector	12/03/21	NAV Taxes	$ 403,908 12		$ (3,877 53)	$ (16,156 38)	$ 383,874 21	$ 47,568 22	$ 41,150 15	$ 46,724 10	$ 200,823 15	$ 67,642 50	$ 45,208 76	$ 39,109 10	$ 44,406 60	$ 190,862 30	$ 64,287 45	$ 44,406 60	$ 190,862 30	$ 64,287 45	
3	3	Miami-Dade Tax Collector	12/08/21	NAV Taxes	$ 120,442 89		$ (4,817 80)	$ (1,156 24)	$ 114,468 85	$ 14,184 49	$ 12,270 75	$ 13,932 85	$ 59,884 20	$ 20,170 60	$ 13,480 80	$ 11,662 10	$ 13,241 80	$ 56,913 95	$ 19,170 20	$ 13,241 80	$ 56,913 95	$ 19,170 20	
4	4	Miami-Dade Tax Collector	12/20/21	NAV Taxes	$ 39,326 93		$  (378 37)	$ (1,490 08)	$ 37,458 48	$  4,631 48	$  4,006 65	$  4,549 35	$ 19,553 35	$  6,586 10	$  4,411 28	$  3,816 30	$  4,333 25	$ 18,624 40	$  6,273 25	$  4,333 25	$ 18,624 40	$  6,273 25	
5	5	Miami-Dade Tax Collector	01/11/22	NAV Taxes	$ 13,336 09		$  (129 35)	$  (400 12)	$ 12,806 62	$  1,570 54	$  1,358 70	$  1,542 75	$  6,630 70	$  2,233 40	$  1,508 07	$  1,304 75	$  1,481 55	$ 6,367 50	$ 2,144 75	$  1,481 55	$  6,367 50	$  2,144 75	
6	6	Miami-Dade Tax Collector	02/07/22	NAV Taxes	$  5,535 52		$	(54 25)	$  (110 72)	$  5,370 55	$  651 82	$	564 00	$	640 35	$  2,752 30	$	927 05	$	632 30	$	547 15	$	621 30	$ 2,670 30	$  899 50	$	621 30	$  2,670 30	$	899 50	
7	 nt -1	Miami-Dade Tax Collector	02/28/22	 nterest		$  23 81			$	23 81	$	23 81					$	23 81					$	-	$	-	$	-	
8	7	Miami-Dade Tax Collector	03/07/22	NAV Taxes	$ 11,156 86		$  (110 32)	$  (125 41)	$ 10,921 13	$  1,313 91	$  1,136 65	$  1,290 65	$  5,547 20	$  1,868 45	$  1,286 03	$  1,112 65	$  1,263 40	$ 5,430 05	$ 1,829 00	$  1,263 40	$  5,430 05	$  1,829 00	
9	8	Miami-Dade Tax Collector	04/12/22	NAV Taxes	$ 12,993 10		$  (129 93)		$ 12,863 17	$  1,530 15	$  1,323 75	$  1,503 05	$  6,460 20	$  2,175 95	$  1,514 82	$  1,310 50	$  1,488 05	$  6,395 60	$  2,154 20	$  1,488 05	$  6,395 60	$  2,154 20	
10	 nt -2	Miami-Dade Tax Collector	04/27/22	 nterest		$	3 10			$	3 10	$	3 10					$	3 10					$	-	$	-	$	-	
11	9	Miami-Dade Tax Collector	05/06/22	NAV Taxes/ nterest	$  4,151 64	$  83 04	$	(42 35)		$  4,192 33	$  571 88	$	423 00	$	480 30	$  2,064 20	$	695 30	$	566 13	$	418 75	$	475 50	$  2,043 60	$  688 35	$	475 50	$  2,043 60	$	688 35	
12	10	Miami-Dade Tax Collector	07/05/22	NAV Taxes/ nterest (TC)	$  7,240 23	$  325 83	$	(75 66)		$  7,490 40	$  1,178 36	$	735 75	$	835 05	$  3,601 85	$  1,215 05	$  1,166 55	$	728 40	$	826 70	$  3,565 85	$  1,202 90	$	826 70	$  3,565 85	$  1,202 90	
13	 nt -3	Miami-Dade Tax Collector	08/09/22	 nterest		$	6 57			$	6 57	$	6 57					$	6 57					$	-	$	-	$	-	
14									$	-											$	-	$	-	$	-	
15									$	-											$	-	$	-	$	-	
16									$	-											$	-	$	-	$	-	
					
$700,253.64	
$  442 35	
$ (10,404 09)	
$ (22,747 72)	
$ 667,544 18	
$ 82,910 49	
$ 71,340.10	
$ 81,003.00	
$ 348,168.25	
$ 117,274.15	
$ 79,001 83	
$ 67,962 95	
$ 77,168 70	
$ 331,687 50	
$ 111,723 20	
$ 77,168 70	
$ 331,687 50	
$ 111,723 20	

Assessment Roll = 700,253.64	Note: $700,247, $82,466, $71,340, $81,002, $348,166 and $117,273 are 2021/2022 budgeted assessments before discounts and fees 
$659,589, $77,518, $67,060, $76,385, $327,276 and $111,350 are 2021/2022 budgeted
assessments after discounts and fees 

$  700,253 64		
$	442 35	$  667,544 18	
$  (82,910 49)	$  (67,962 95)	
$  (71,340 10)	$  (79,001 83)	
$ (117,274 15)	$ (111,723 20)	
$ (348,168 25)	$  (77,168 70)	
$  (81,003 00)	$ (331,687 50)	
$	-	$	-