CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT

MIAMI-DADE COUNTY REGULAR BOARD MEETING OCTOBER 10, 2023
6:30 P.M.

Special District Services, Inc. 8785 SW 165th Avenue, Suite 200
Miami, FL 33024

www.centurygardenscdd.org 786.347.2700 ext. 2027 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA
CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT
Mater Gardens Academy Charter School-Cafeteria Room 9010 NW 178th Lane
Miami, Florida 33018
REGULAR BOARD MEETING
October 10, 2023
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
June 13, 2023 Regular Board Meeting and Public Hearing…	Page 2
Old Business
Staff Report, as Required
New Business
Discussion Regarding Towing of Illegally Parked Vehicles
Consider Resolution No. 2023-05 – Adopting a Fiscal Year 2022/2023 Amended Budget…	Page 6
Consider Resolution No. 2023-06 – Adopting a Records Retention Policy…	Page 13
Discussion Regarding 2023 Legislative Update Memorandum…	Page 17
Discussion Regarding Required Ethics Training Memorandum…	Page 22
Administrative & Operational Matters
Financials…	Page 27
Board Member & Staff Closing Comments
Adjourn

10/2/23, 11:34 AM	Notice

Publication Date 2023-09-29

Subcategory Miscellaneous Notices

CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2023/2024 REGULAR MEETING SCHEDULE
NOTICE IS HEREBY GIVEN that the Board of Supervisors (the "Board") of the Century Gardens Community Development District (the "District") will hold Regular Meetings in the Mater Gardens Academy Charter School
- Meeting Room, located at 9010 NW 178th Lane, Miami, Florida 33018, at 6:30 p.m. on the following dates: October 10, 2023
November 14, 2023
March 12, 2024
April 9, 2024
May 14, 2024
June 11, 2024
September 10, 2024
The purpose of these meetings is for the Board to consider any District business which may lawfully and properly come before the Board. Meetings are open to the public and will be conducted in accordance with the provisions of Florida law for Community Development Districts. A copy of the Agenda for any of the meetings may be obtained from the District's website or by contacting the District Manager at 786-347-2700 ext. 2027 and/or toll free at 1-877-737-4922.
From time to time one or two Board members may participate by telephone; therefore a speaker telephone will be present at the meeting location so that the Board members may be fully informed of the discussions taking place. Said meeting(s) may be continued as found necessary to a time and place specified on the record.
If any person decides to appeal any decision made with respect to any matter considered at these meetings, such person will need a record of the proceedings and such person may need to insure that a verbatim record of the proceedings is made at his or her own expense and which record includes the testimony and evidence on which the appeal is based.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations or an interpreter to participate at any of these meetings should contact the District Manager at 786-347-2700 ext. 2027 and/or toll free at 1-877-737-4922 at least seven (7) days prior to the date of the particular meeting.
Meetings may be cancelled from time to time without advertised notice. CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT
www.centurygardenscdd.org 9/29 23-39/0000685874M

https://floridapublicnotices.com/notices/10502406

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CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT REGULAR BOARD MEETING & PUBLIC HEARING
JUNE 13, 2023

CALL TO ORDER

The June 13, 2023, Regular Board Meeting of the Century Gardens Community Development District (the “District”) was called to order at 6:33 p.m. in the recreational area outside of 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 September 30, 2022, as part of the District’s Fiscal Year 2022/2023 Regular Meeting Schedule, as legally required.

ESTABLISH A QUORUM

It was determined that the attendance of Chairman Nildo Ruiz, Vice Chairwoman Paola Batic and Supervisors Luis Durango and Abel Fernandez (who arrived at 6:40 p.m.) constituted a quorum and it was in order to proceed with the meeting:

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

ADMINISTER OATH OF OFFICE AND REVIEW BOARD MEMBER DUTIES AND RESPONSIBILITIES

NOTE: This item was discussed after Item F.

Ms. Nguyen, Notary Public in the State of Florida, administered the Oath of Office to Mr. Ruiz (holdover in Seat 2) and Ms. Batic (holdover in Seat 1).

CONSIDER RESOLUTION NO. 2023-01 – ELECTION OF OFFICERS

NOTE: This item was discussed after Item F.

Ms. Nguyen presented Resolution No. 2023-01, entitled:

RESOLUTION NO. 2023-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) ELECTING THE OFFICERS OF THE DISTRICT AND PROVIDING FOR AN EFFECTIVE DATE.

Ms. Nguyen provided the following slate of names for election:

Chairman: Nildo Ruiz
Vice Chairwoman: Paola Batic
Secretary/Treasurer: Nancy Nguyen
Assistant Secretary: Abel Fernandez
Assistant Secretary: Luis Durango
Assistant Secretary: Daniele Ranaudo
Assistant Secretary: Armando Silva

A MOTION was made by Ms. Batic, seconded by Mr. Ruiz and passed unanimously to elect the District’s Officers, as listed above.

ADDITIONS OR DELETIONS TO AGENDA

There were no additions or deletions to the agenda.

NOTE: Mr. Fernandez arrived at approximately 6:40 p.m. Items D. and E. were discussed at this time.

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
1.  March 14, 2023, Regular Board Meeting Minutes

The minutes of the March 14, 2023, Regular Board Meeting were presented for approval.

A MOTION was made by Ms. Batic, seconded by Mr. Ruiz and unanimously passed to approve the minutes of the March 14, 2023, Regular Board Meeting as presented.

NOTE: At approximately 6:47 p.m., Ms. Nguyen recessed the Regular Meeting and simultaneously opened the Public Hearing.

PUBLIC HEARING
Proof of Publication

Ms. Nguyen presented proof of publication that notice of the Public Hearing had been published in the Miami Daily Business Review on May 24, 2023, and May 31, 2023, as legally required.

Receive Public Comments on Fiscal Year 2023/2024 Final Budget

Ms. Nguyen opened the public comment portion of the Public Hearing to receive comments on the 2023/2024 fiscal year final budget and non-ad valorem special assessments. There being no comments, Ms. Nguyen closed the public comment portion of the Public Hearing.

Consider Resolution No. 2023-03 – Adopting a Fiscal Year 2023/2024 Final Budget

Ms. Nguyen presented Resolution No. 2023-03, entitled:

RESOLUTION NO. 2023-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT APPROVING AND ADOPTING A FISCAL YEAR 2023/2024 FINAL BUDGET INCLUDING NON-AD VALOREM SPECIAL ASSESSMENTS; AND PROVIDING AN EFFECTIVE DATE.

Ms. Nguyen stated that the document provides for approving and adopting the fiscal year 2023/2024 final budget and the non-ad valorem special assessment tax roll. A discussion ensued after which:

A MOTION was made by Mr. Ruiz, seconded by Mr. Ranaudo and unanimously passed to approve and adopt Resolution No. 2023-03, as presented; thereby setting the 2023/2024 final budget and non- ad valorem special assessment tax roll.

NOTE: At approximately 6:48 p.m., Ms. Nguyen closed the Public Hearing and simultaneously reconvened the Regular Meeting.

OLD BUSINESS
1.  Commercial Vehicle Reporting

Ms. Nguyen stated that several commercial vehicles were reported to Miami-Dade County, in particular a semi-truck that was parked across the sidewalk. The Board informed Ms. Nguyen that the semi-truck has since been moved.

NEW BUSINESS
Consider Resolution No. 2023-04 – Adopting a Fiscal Year 2023/2024 Meeting Schedule

Ms. Nguyen presented Resolution No. 2023-04, entitled:

RESOLUTION NO. 2023-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS 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.

Ms. Nguyen provided an explanation for the document. A discussion ensued after which:

A MOTION was made by Ms. Batic, seconded by Mr. Fernandez and unanimously passed to approve and adopt Resolution No. 2023-04, as presented; thereby setting the 2023/2024 regular meeting schedule and authorizing the publication of the annual meeting schedule, as required by law.

Discussion Regarding Royal Palm Fertilization

Ms. Nguyen presented a proposal from Panamerican Landscaping, LLC in the amount of $4,700 for the annual fertilization of the royal palm trees on the main entrance median. Ms. Nguyen stated that the fertilization consists of two (2) injection fertilization applications and two (2) granular fertilization applications per year. The Board requested that Ms. Nguyen seek two (2) additional proposals. A discussion ensued, after which:

A MOTION was made by Mr. Ruiz, seconded by Mr. Fernandez setting a not to exceed amount of
$4,700 for the fertilization of the seventy (70) royal palms on the main entrance median. Upon being put to a vote, the motion passed 3 to 1 with Ms. Batic dissenting.

ADMINISTRATIVE MATTERS
Financial Report

Ms. Nguyen presented the financials in the meeting book and briefly reviewed them with the Board. Ms. Nguyen pointed out that available funds as of May 31, 2023, were approximately $219,861.

Statement of Financial Interest 2022 Form 1 – Filing Deadline: July 1, 2023

Board members were reminded of the importance of completing and mailing to the Supervisor of Elections within the County of residency their individual 2022 Statement of Financial Interests Form
1. The deadline for submittal is July 1, 2023.

BOARD MEMBER & STAFF CLOSING COMMENTS

There were no Board member closing comments at this time.

ADJOURN

There being no further business to come before the Board, a MOTION was made Mr. Fernandez, seconded by Mr. Ruiz and unanimously passed adjourning the meeting at 6:57 p.m.

ATTESTED BY:

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

RESOLUTION NO. 2023-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS 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 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 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 10th day of October, 2023.

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 2022/2023
October 1, 2022 - September 30, 2023

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 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	
$Gministrative $ssessments	 ,413	 3, 53	 3, 53	
0aintenance $ssessments	77, 90	77, 91	77, 91	
DeEt $ssessments Series 007 	 1,00 	 1,003	 1,003	
DeEt $ssessments Series 014 	34 ,1 	34 ,1 	34 ,1 	
DeEt $ssessments Series 019 	117, 73	117,274	117, 74	
Other Revenues	0	0	0	
,nterest ,ncome	 40	 ,03 	7,93 	
				
TOTAL REVENUES	 	70 ,7 4	 	715, 25	 	715,725	
				
EXPENDITURES				
ADMINISTRATIVE EXPENDITURES				
Supervisor Fees	 ,000	1,500	1,500	
Payroll Ta[es	1 0	114	114	
0anagement	 , 4 	2 , 4 	 , 4 	
Secretarial	4, 00	4,200	4, 00	
/egal	9,000	7,500	 ,40 	
$ssessment Roll	 ,000	 ,000	 ,000	
$uGit Fees	3,900	3,900	3,900	
,nsurance	 ,100	 ,501	 ,501	
/egal $Gvertisements	7 5	 00	 53	
0iscellaneous	1,150	950	73 	
Postage	300	175	15 	
Office Supplies	750	375	349	
Dues SuEscriptions	175	175	175	
Trustee Fees	11,900	11, 11	11, 11	
Continuing Disclosure Fee	500	500	500	
:eEsite 0anagement	 ,000	2,000	 ,000	
TOTAL ADMINISTRATIVE EXPENDITURES	 	77,70 	 	74,949	 	73,251	
				
MAINTENANCE EXPENDITURES				
/aZn /anGscape 0aintenance	31,000	41,000	39, 30	
$Tuatic /aNe 0aintenance	5, 00	5,200	4,771	
Preserve $rea	1,000	500	0	
,rrigation 0aintenance	3,500	1,500	475	
0iscellaneous 0aintenance	3,000	3,000	 , 11	
(lectricity	3,300	2,492	 ,49 	
(ngineering ,nspections	 ,000	1,0 0	1,0 0	
FielG Operations 0anagement	1,500	1,500	1,500	
Palm Treatment 0aint Replacement	3,500	4,700	0	
Traffic Calming Devices	10,000	1,000	0	
,mprovements /anGscape Forestry	 ,115	1,000	0	
,mprovements Reserve Contingency	 ,914	1,000	0	
TOTAL MAINTENANCE EXPENDITURES	 	73,029	 	 3,952	 	52,139	
				
TOTAL EXPENDITURES	 	150,737	 	13 ,901	 	125,390	
				
REVENUES LESS EXPENDITURES	 	55 ,047	 	57 ,924	 	590,335	
				
%onG Payments Series 007 	 7 ,3 5 	(77,192)	 77,19 	
%onG Payments Series 014 	 3 7, 7 	(331,779)	 331,779 	
%onG Payments Series 019 	 111,350 	(111,754)	 111,754 	
				
BALANCE	 	41,03 	 	5 ,199	 	 9, 10	
				
County $ppraiser Ta[ Collector Fee	 13, 79 	( , 0 )	 , 0 	
Discounts For (arly Payments	 7,357 	(2 ,45 )	 ,45 	
				
E[FHVV/ (SKRUWIDOO)		-	 	22,933	 	3 ,344	
				
Carryover From Prior Year		0	0	
				
NHW E[FHVV/ (SKRUWIDOO)		-	 	22,933	 	3 ,344	

F81D %$/$1C( $S OF 9 30 	
FY 0  0 3 $CT,9,TY	
F81D %$/$1C( $S OF 9 30 3	

 143,097	
 ,933	
 1 ,030	

AMENDED FINAL BUDGET
CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND (SERIES 2007)
FISCAL YEAR 2022/2023 OCTOBER 1, 2022 - SEPTEMBER 30, 2023

REVENUES
Interest Income NAV Tax Collection Total Revenues

FISCAL YEAR	AMENDED	YEAR
2022/2023	FINAL	TO DATE
BUDGET	 BUDGET	 ACTUAL 10/1/22 - 9/30/23	10/1/22 - 9/30/23	10/1/22 - 9/29/23

$

25
76,385
76,410

$

3,509
77,192
80,701

$

3,459
77,192
80,651

EXPENDITURES
Principal Payments Interest Payments Bond Redemption Total Expenditures

$

35,000
38,506
2,904
76,410	$

35,000
39,390
0
74,390	$

35,000
39,390
0
74,390

Excess/ (Shortfall)

$

-	$

6,311	$

6,261

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

$81,484	
$6,311	
$87,795	

Notes
Reserve Fund Balance = $38,306*. Revenue Fund Balance = $43,489*.
Revenue Fund Balance To Be Used To Make 11/1/2023 Interest Payment Of $18,811.
* 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 9/30/23 =	May 2037
$745,000	May 1st & November 1st	

AMENDED FINAL BUDGET
CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND (SERIES 2004-SERIES 2014)
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	25	11,210	11,210	
NAV Tax Collection	327,276	331,779	331,779	
Total Revenues	$	327,301	$	342,989	$	342,989	
				
EXPENDITURES				
Principal Payments	170,000	170,000	170,000	
Interest Payments	73,950	75,905	75,905	
Extraordinary Principal Payments	55,000	55,000	55,000	
Bond Redemption	28,351	0	0	
				
Total Expenditures	$	327,301	$	300,905	$	300,905	
				
Excess/Shortfall	$	-	$	42,084	$	42,084	

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

$364,131	
$42,084	
$406,215	

Notes
Reserve Fund Balance = $144,676*. Revenue Fund Balance = $261,539*.
Revenue Fund Balance To Be Used To Make 11/1/2023 Interest Payment Of $34,595 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 9/30/23 =	May 2034

$2,035,000	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 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	25	2,537	2,487	
NAV Tax Collection	111,350	111,754	111,754	
Total Revenues	$	111,375	$	114,291	$	114,241	
				
EXPENDITURES				
Principal Payments	32,000	31,000	31,000	
Interest Payments	78,568	79,169	79,169	
Bond Redemption	807	0	0	
				
Total Expenditures	$	111,375	$	110,169	$	110,169	
				
Excess/Shortfall	$	-	$	4,122	$	4,072	

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

$102,855	
$4,122	
$106,977	

Notes
Reserve Fund Balance = $27,837*. Revenue Fund Balance = $79,140*.
Revenue Fund Balance To Be Used To Make 11/1/2023 Principal Payment Of $32,000 And Interest Payment Of $39,284.
* 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 9/30/23 =	November 2049

$1,643,000	May 1st & November 1st	

RESOLUTION 2023-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS 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.

Whereas, the Century Gardens Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes; and

Whereas, Chapter 190, Florida Statutes, authorizes the District to adopt rules to govern the administration of the District and to adopt resolutions as may be necessary for the conduct of District business; and

Whereas, Section 257.36(5), Florida Statutes, requires the District to establish and maintain an active and continuing program for the economical and efficient management of records and to provide for the appointment of a records management liaison officer (“Records Management Liaison Officer”); and

Whereas, the District desires for the Records Management Liaison Officer to be an employee of the District or an employee of the District Manager; and

Whereas, the District desires to authorize the District’s records custodian to appoint a Records Management Liaison Officer, which may or may not be the District’s records custodian; and

Whereas, the District desires to prescribe duties of the Records Management Liaison Officer and provide for the assignment of additional duties; and

Whereas, the District’s Board of Supervisors (“Board”) finds that it is in the best interests of the District to adopt by resolution a records retention policy (the “Records Retention Policy”) for immediate use and application.

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

SECTION 1. The District hereby authorizes the District’s records custodian to appoint a Records Management Liaison Officer and report such appointment to the appropriate State of Florida agencies. A Records Management Liaison Officer shall be an employee of the District or the District Manager. The Board, and the District’s records custodian, shall each have the individual power to remove the Records

Management Liaison Officer at any time for any reason. Immediately following the removal or resignation of a Records Management Liaison Officer, the District’s records custodian shall appoint a replacement Records Management Liaison Officer.

SECTION 2. The duties of the Records Management Liaison Officer shall include the following:

Serve as the District’s contact with the Florida Department of State, State Library and Archives of Florida;

Coordinate the District’s records inventory;

Maintain records retention and disposition forms;

Coordinate District records management training;

Develop records management procedures consistent with the Records Retention Policy, as amended as provided herein;

Participate in the development of the District’s development of electronic record keeping systems;

Submit annual compliance statements;

Work with the Florida Department of State, State Library and Archives of Florida to establish individual retention schedules for the District, from time to time and as may be necessary; and

Such other duties as may be assigned by the Board or the District’s records custodian in the future.

SECTION 3. The District hereby adopts as its Records Retention Policy the applicable provisions of Section 257.36(5), Florida Statutes, the rules adopted by the Division of Library and Information Services of the Department of State (“Division”) pursuant to Section 257.36, Florida Statutes, and the General Records Schedules established by the Division. However, the District will retain certain records longer than required by the General Records Schedules established by the Division as set forth in Exhibit A. To the extent the above statute, rules or schedules are amended or supplemented in the future, the District’s Records Retention Policy shall automatically incorporate such amendment or supplement provided that such automatic amendment shall not reduce the retention times set forth in Exhibit A. The Records Retention Policy shall remain in full force and effect until such time as the Board amends the Policy.

SECTION 4. In accordance with section 668.50, Florida Statutes, and section 119.01, Florida Statutes, the Board finds that the electronic record shall be considered the official record and any paper originals are hereby duplicates which may be disposed of unless required to be preserved by any applicable statute, rule or ordinance.

SECTION 5.  If any provision of this resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 6. This Resolution shall become effective upon its passage; shall replace, supplant, and supersede any prior policy or resolution of the District regarding records retention; and shall remain in effect unless rescinded or repealed.

Passed and Adopted at a meeting of the District Board of Supervisors, this 10th day of October, 2023.

ATTEST:	CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT

Print name: 		Print name: 	 Secretary / Assistant Secretary			Chairperson / Vice Chairperson

Exhibit A:	Amendments to General Records Schedules Established by the Division

Exhibit A

Amendments to General Records Schedules established by the Division

ADVERTISEMENTS: LEGAL (Item #25)
The District shall retain mailed and published legal advertisements, and corresponding affidavits, relating to proceedings under uniform method of collection of debt assessments permanently. The District shall retain mailed and published legal advertisements, and corresponding affidavits, relating to the levy of assessments securing bonds for five (5) fiscal years provided applicable audits have been released, or until three (3) calendar years after related bonds are redeemed, whichever is later.

AUDITS: INDEPENDENT (Item #56)
The District shall retain the record copy of independent audits for ten (10) fiscal years or until three (3) calendar years after all related bonds are redeemed, whichever is later.

DISBURSEMENT RECORDS: DETAIL (Item #340)
The District shall retain the record copy of disbursement records relating to the use of bonds for five (5) fiscal years provided applicable audits have been released or until three (3) calendar years after related bonds are redeemed, whichever is later.

DISBURSEMENT RECORDS: SUMMARY (Item #341)
The District shall retain the record copy of disbursement records relating to the use of bonds for ten (10) fiscal years provided applicable audits have been released or until three (3) calendar years after related bonds are redeemed, whichever is later.

FINANCIAL REPORTS: LOCAL GOVERNMENT ANNUAL REPORTS (Item #107)
The District shall retain the record copy of disbursement records relating to the use of bonds for ten (10) fiscal years provided applicable audits have been released or until three (3) calendar years after all related bonds are redeemed, whichever is later.

INCIDENT REPORT FILES (Item #241)
The District shall retain incident reports for five (5) anniversary years from the date of the incident.

MINUTES: OFFICIAL MEETINGS (PRELIMINARY/AUDIO RECORDINGS/VIDEO RECORDINGS
(Item #4)
The District shall retain audio recordings of board of supervisor meetings for five (5) calendar years after adoption of the official minutes.

PROJECT FILES: CAPITAL IMPROVEMENT (Item #136)
The District shall retain the record copy of project files for projects funded with bonds for ten (10) fiscal years after completion of the project provided applicable audits have been released or until three (3) calendar years after all related bonds are redeemed, whichever is later.

REAL PROPERTY RECORDS: CONDEMNATION/DEMOLITION (Item #364)
The District shall retain the record copy of project files for condemnation/demolition projects funded with bonds for five (5) anniversary years after final action or until three (3) calendar years after all related bonds are redeemed, whichever is later. The record copy of deeds and easements shall be kept permanently.

REAL PROPERTY RECORDS: PROPERTY ACQUIRED (Item #172)
The District shall retain the record copy of documents related to property acquisitions funded with bonds for three (3) fiscal years after final disposition of the property provided applicable audits have been released or until three (3) calendar years after all related bonds are redeemed, whichever is later. The record copy of deeds and easements shall be kept permanently.

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, 2073,theGciv rrior signed CS/RB 199into law as Chapter2_Q23-121; 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 Form1, Statement of Financial Interests. This legislatio_ni
provides that beginning Janmfry 1, 2024, elected and appointe<;l commissioners of community redevelopment agenci s and iocal officers of independent special districts are now requiryd to _._
complete four (4) hours' of ethics training arwuallf :The training must address, at ·a minimum s: 8_,
Art: II of the Florida Constitution (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 legislatiollspecifica)ly_piovide$ that· this training requirement m:ay be satisfied by completing a continuing legal-edueoationclass or other continuing professional education class or seminar if the required subject matter is covered therein.

0

For current supervis rs and offi.Cers, it is r comniended that this training requirement be completed by July 1, 2024; so that the sup rvisor or officer can verify compliance with the required training on his or her. Form 1, Statiriierit of Financial Interests (2023). Elected localofficersnf independent special districts thatassume office ·011 oi; before March 31st must complete annual ethics training by December 31st of the year the tertn begins; however, if theterm starts after March 31st, the officer is nofrequired to cotnplete the required ethics traininguntil DecetnberJ 1st ofth_e following year. The Legislature intends for.those elected officers to receive the required training <
as close as possible "to the datetliat he ()f she assumes office. The ch<Ui ,below can be used. as a - reference:

Date elected or a 01nted	Annual Training Completed .:sy	
Current Officer/Superviso-r	December 31, 2024
(recommend completion by July 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)

1

Page 23

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 fiustrates 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.

2

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 of an 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.
When 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 shall 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 sh-a-ll-he deemed a conflict of interest in violation of the standards of conduct set forth by this section,
1
CODING: Words stricken are deletions; words underlined are additions,

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, and 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 f!.ppointed 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,. 0-P 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 dl;lte that he or she assumes office. A constitutional officer,. 0-P 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,. er 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.
2
CODING: Words stricken are deletions; words underlined, are additions.

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.

3
CODING: Words stF±eken are deletions; words underlined are additions.

Century Gardens Community Development District

Financial Report For September 2023

Century Gardens 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 • Administrative Assessments	83,652.91		82,413.00		1,239.91		101.51%	
363.101 • Maintenance Assessments	77,691.30		77,690.00		1.30		100.0%	
363.811 • Debt Assessments - Series 2007	81,003.30		81,002.00		1.30		100.0%	
363.812 • Debt Assessments - Series 2014	348,168.30		348,166.00		2.30		100.0%	
363.813 • Debt Assessments - Series 2019	117,274.30		117,273.00		1.30		100.0%	
363.821 • Payment To Trustee-Series 2007	-77,191.95		-76,385.00		-806.95		101.06%	
363.822 • Payment To Trustee-Series 2014	-331,778.95		-327,276.00		-4,502.95		101.38%	
363.824 • Payment to Trustee-Series 2019	-111,753.80		-111,350.00		-403.80		100.36%	
363.830 • County Appraiser & Tax Col Fees	-6,807.98		-13,679.00		6,871.02		49.77%	
363.831 • Discounts For Early Payments	-26,458.06		-27,357.00		898.94		96.71%	
369.401 • Interest Income	7,935.38		240.00		7,695.38		3,306.41%	
Total Income	161,734.75		150,737.00		10,997.75		107.3%	
Expense								
512.735 • Traffic Calming Devices	0.00		10,000.00		-10,000.00		0.0%	
511.132 • Payroll Tax Expense	114.75		160.00		-45.25		71.72%	
511.300 • Field Operations Management	1,500.00		1,500.00		0.00		100.0%	
511. • Professional Fees								
511.310 • Engineering/Inspections	1,060.00		2,000.00		-940.00		53.0%	
511.315 • Legal Fees	6,408.50		9,000.00		-2,591.50		71.21%	
511.320 • Audit Fees	3,900.00		3,900.00		0.00		100.0%	
Total 511. • Professional Fees	11,368.50		14,900.00		-3,531.50		76.3%	
511.131 • Supervisor Fee	1,500.00		2,000.00		-500.00		75.0%	
511.301 • Lawn Maintenance	39,230.00		31,000.00		8,230.00		126.55%	
511.302 • Aquatic Lake Maintenance	4,771.00		5,200.00		-429.00		91.75%	
511.303 • Preserve Area	0.00		1,000.00		-1,000.00		0.0%	
511.304 • Improvements-Landscape/Forestry	0.00		6,115.00		-6,115.00		0.0%	
511.306 • Imp-Entry Feature/Reserve Cont	0.00		2,914.00		-2,914.00		0.0%	
511.307 • Irrigation Maintenance	475.00		3,500.00		-3,025.00		13.57%	
511.308 • Miscellaneous Maintenance	2,610.88		3,000.00		-389.12		87.03%	
511.309 • Electricity	2,491.71		3,300.00		-808.29		75.51%	
511-310 • Palm Treatment - Maint. Replace	0.00		3,500.00		-3,500.00		0.0%	
511.311 • Management 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/Tax Roll	6,000.00		6,000.00		0.00		100.0%	
511.450 • Insurance	6,501.00		6,100.00		401.00		106.57%	
511.480 • Legal Advertisements	253.08		725.00		-471.92		34.91%	
511.512 • Miscellaneous	736.22		1,150.00		-413.78		64.02%	
511.513 • Postage and Delivery	155.82		300.00		-144.18		51.94%	
511.514 • Office Supplies	348.80		750.00		-401.20		46.51%	
511.540 • Dues, License & Subscriptions	175.00		175.00		0.00		100.0%	
511.733 • Trustee Fees	11,610.88		11,900.00		-289.12		97.57%	
511.734 • Continuing Disclosure Fee	500.00		500.00		0.00		100.0%	
511.750 • Website Management	1,999.92		2,000.00		-0.08		100.0%	
Total Expense	125,390.56		150,737.00		-25,346.44		83.19%	
1et Income	36,344.19		0.00		36,344.19		100.0%	

CENTURY GARDENS 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	
$Gministrative $ssessments	82,413	0	83,653	
0aintenance $ssessments	77,690	0	77,691	
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	7,936	
				
Total Revenues	$	706,784	$	-	$	715,725	
				
ADMINISTRATIVE EXPENDITURES				
Supervisor Fees	2,000	0	1,500	
Payroll Ta[es	160	0	114	
0anagement	28,848	2,404	28,848	
Secretarial	4,200	350	4,200	
/egal	9,000	0	6,408	
$ssessment Roll	6,000	6,000	6,000	
$uGit Fees	3,900	0	3,900	
 nsurance	6,100	0	6,501	
/egal $Gvertisements	725	0	253	
0iscellaneous	1,150	20	736	
Postage	300	19	156	
Office Supplies	750	6	349	
Dues SuEscriptions	175	0	175	
Trustee Fee	11,900	0	11,611	
Continuing Disclosure Fee	500	500	500	
:eEsite 0anagement	2,000	166	2,000	
TOTAL ADMINISTRATIVE EXPENDITURES	$	77,708	$	9,465	$	73,251	
				
MAINTENANCE EXPENDITURES				
/aZn /anGscape 0aintenance	31,000	2,993	39,230	
$Tuatic /aNe 0aintenance	5,200	394	4,771	
Preserve $rea	1,000	0	0	
 rrigation 0aintenance	3,500	0	475	
0iscellaneous 0aintenance	3,000	0	2,611	
(lectricity	3,300	222	2,492	
(ngineering nspections	2,000	0	1,060	
FielG Operations 0anagement	1,500	125	1,500	
Palms Treatment - 0aintenance Replacement	3,500	0	0	
Traffic Calming Devices	10,000	0	0	
				
 mprovements - /anGscape Forestry	6,115	0	0	
 mprovements - Reserve Contingency	2,914	0	0	
 mprovements - Reserve Contingency ToZnhomes 	0	0	0	
Total mprovements	9,029	0	0	
				
TOTAL MAINTENANCE EXPENDITURES	$	73,029	$	3,734	$	52,139	
				
Total Expenditures	$	150,737	$	13,199	$	125,390	
				
Revenues Less Expenditures	$	556,047	$	 13,199 	$	590,335	
				
Payment To Trustee Series 2007 	 76,385 	0	 77,192 	
Payment To Trustee Series 2014 	 327,276 	0	 331,779 	
Payment To Trustee Series 2019 	 111,350 	0	 111,754 	
				
Balance	$	41,036	$	 13,199 	$	69,610	
				
County $ppraiser Ta[ Collector Fee	 13,679 	0	 6,808 	
Discounts For (arly Payments	 27,357 	0	 26,458 	
				
Excess/ Shortfall 	$	-	$	 13,199 	$	36,344	
				
Carryover From Prior Year	0	0	0	
				
Net Excess/ Shortfall 	$	-	$	 13,199 	$	36,344	

Bank Balance As Of 9/30/23	$	193,806.67	
Accounts Payable As Of 9/30/23	$	14,364.69	
Accounts Receivable As Of 9/30/23	$	-	
Available Funds As Of 9/30/23	$	179,441.98	

Century Gardens Community Development District
Expenditures
October 2022 through September 2023

Date	Invoice	Vendor	Memo	Amount
Expenditures

12/07/2022	PR 12/8/22		payroll 11/29/22 check date 12/8/22 (Ruiz ,Batic and Fernandez)	22.95	
03/15/2023	PR 3/16/23		payroll 3/14/23 check date 3/16/23 (Ruiz ,Batic and Fernandez)	45.90	
06/14/2023	PR 6/15/23		payroll 6/13/23 check date 6/15/23 (Ruiz ,Batic and Fernandez)	45.90	
				114.75	

10/31/2022	
2022-1655	
Special District Services	
field operations Oct 2022	
125.00	
11/30/2022	2022-1759	Special District Services	field operations Nov 2022	125.00	
12/31/2022	2022-1969	Special District Services	field operations Dec 2022	125.00	
01/31/2023	2023-0055	Special District Services	field operations Jan 2023	125.00	
02/28/2023	2023-0164	Special District Services	field operations Feb 2023	125.00	
03/31/2023	2023-0272	Special District Services	field operations Mar 2023	125.00	
04/30/2023	2023-0379	Special District Services	field operations Apr 2023	125.00	
05/31/2023	2023-0505	Special District Services	field operations May 2023	125.00	
06/30/2023	2023-0616	Special District Services	field operations June 2023	125.00	
07/31/2023	2023-0739	Special District Services	field operations July 2023	125.00	
08/31/2023	2023-0853	Special District Services	field operations Aug 2023	125.00	
09/30/2023	2023-0972	Special District Services	field operations Sept 2023	125.00	
				1,500.00	

07/06/2023	
7215	
Alvarez Engineers, nc.	
inv#7215 yearly engineers report 2023	
1,060.00	
				1,060.00	

10/31/2022	
177721	
Billing, Cochran, Lyles, Mauro & Ramsey	
acct# 539-03105O stmt# 177721 Oct 2022	
500.00	
11/30/2022	178144	Billing, Cochran, Lyles, Mauro & Ramsey	acct# 539-03105O stmt# 178144 Nov 2022	767.50	
12/31/2022	178589	Billing, Cochran, Lyles, Mauro & Ramsey	acct# 539-03105O stmt# 178589 Dec 2022	500.00	
01/31/2023	179118	Billing, Cochran, Lyles, Mauro & Ramsey	acct# 539-03105O stmt# 179118 Jan 2023	500.00	
02/28/2023	179825	Billing, Cochran, Lyles, Mauro & Ramsey	acct# 539-03105O stmt# 179825 Feb 2023	500.00	
03/31/2023	180620	Billing, Cochran, Lyles, Mauro & Ramsey	acct# 539-03105O stmt# 180620 Mar 2023	836.00	
04/30/2023	180993	Billing, Cochran, Lyles, Mauro & Ramsey	acct# 539-03105O stmt# 180993 Apr 2023	500.00	
05/31/2023	181694	Billing, Cochran, Lyles, Mauro & Ramsey	acct# 539-03105O stmt# 181694 May 2023	500.00	
06/30/2023	182045	Billing, Cochran, Lyles, Mauro & Ramsey	acct# 539-03105O stmt# 182045 June 2023	805.00	
07/31/2023	182500	Billing, Cochran, Lyles, Mauro & Ramsey	acct# 539-03105O stmt# 182500 July 2023	500.00	
08/31/2023	182972	Billing, Cochran, Lyles, Mauro & Ramsey	acct# 539-03105O stmt# 182972 Aug 2023	500.00	
				6,408.50	

511.132 • Payroll Tax Expense

Total 511.132 • Payroll Tax Expense
511.300 • 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

Century Gardens Community Development District
Expenditures
October 2022 through September 2023

Date	Invoice	Vendor	Memo	Amount

511.320 • Audit Fees	
06/02/2023	
24180	
Grau & Associates	
Fee for FY 21/22 audit	
3,900.00	
Total 511.320 • Audit Fees					3,900.00	
Total 511. • Professional Fees					11,368.50	
511.131 • Supervisor Fee						
	12/07/2022	PR 12/8/22		payroll 11/29/22 check date 12/8/22 (Ruiz ,Batic and Fernandez)	300.00	
	03/15/2023	PR 3/16/23		payroll 3/14/23 check date 3/16/23 (Ruiz ,Batic and Fernandez)	600.00	
	06/14/2023	PR 6/15/23		payroll 6/13/23 check date 6/15/23 (Ruiz ,Batic and Fernandez)	600.00	
Total 511.131 • Supervisor Fee					1,500.00	
511.301 • Lawn Maintenance						
	10/31/2022	3225	Pan American Landscaping LLC	inv#3225 lawn maintenance Oct 2022	2,717.50	
	11/30/2022	3393	Pan American Landscaping LLC	inv#3393 lawn maintenance Nov 2022	2,717.50	
	11/30/2022	3394	Pan American Landscaping LLC	inv#3394 fertilizer and mulch	3,125.00	
	12/08/2022	3489	Pan American Landscaping LLC	inv#3489 lawn maintenance Dec 2022	2,717.50	
	01/30/2023	3900	Pan American Landscaping LLC	inv#3900 lawn maintenance Jan 2023	2,717.50	
	01/30/2023	3901	Pan American Landscaping LLC	inv#3901 removal of dead palm tree	500.00	
	02/28/2023	4114	Pan American Landscaping LLC	inv#4114 lawn maintenance Feb 2023	2,717.50	
	03/30/2023	4309	Pan American Landscaping LLC	inv#4309 lawn maintenance Mar 2023	2,907.50	
	04/30/2023	4508	Pan American Landscaping LLC	inv#4508 lawn maintenance Apr 2023 and stake removal	2,967.50	
	05/29/2023	4797	Pan American Landscaping LLC	inv#4797 lawn maintenance May 2023	2,717.50	
	06/26/2023	5005	Pan American Landscaping LLC	inv#5005 lawn maintenance June 2023	2,717.50	
	06/28/2023	5017	Pan American Landscaping LLC	inv#5017 pest control treatment of copperleaf hedges	125.00	
	07/28/2023	5263	Pan American Landscaping LLC	inv#5263 nutrient root drenching of royal palms	1,850.00	
	07/28/2023	5298	Pan American Landscaping LLC	inv#5298 lawn maintenance July 2023	2,717.50	
	07/28/2023	5262	Pan American Landscaping LLC	inv#5262 mealy bug treatment	125.00	
	08/31/2023	5536	Pan American Landscaping LLC	inv#5536 lawn maintenance Aug 2023	2,897.50	
	09/26/2023	5765	Pan American Landscaping LLC	inv#5765 remove dead copperleaf and install 7 clusia and 5 bags of mulch	275.00	
	09/26/2023	5764	Pan American Landscaping LLC	inv#5764 lawn maintenance Sept 2023	2,717.50	
Total 511.301 • Lawn Maintenance					39,230.00	

Century Gardens Community Development District
Expenditures
October 2022 through September 2023

Date	Invoice	Vendor	Memo	Amount

511.302 • Aquatic Lake Maintenance						
	10/01/2022	188412	Allstate Resource Management, nc.	acct# 2580 nv# 188412 recurring lake and mitigation management and debris removal	368.00	
	11/01/2022	189119	Allstate Resource Management, nc.	acct# 2580 nv# 189119 recurring lake and mitigation management and debris removal	368.00	
	12/01/2022	189830	Allstate Resource Management, nc.	acct# 2580 nv# 189830 recurring lake and mitigation management and debris removal	368.00	
	01/01/2023	190660	Allstate Resource Management, nc.	acct# 2580 nv# 190660 recurring lake and mitigation management and debris removal	394.00	
	02/01/2023	191449	Allstate Resource Management, nc.	acct# 2580 nv# 191449 recurring lake and mitigation management and debris removal	394.00	
	03/01/2023	19445	Allstate Resource Management, nc.	acct# 2580 nv# 19445 recurring lake and mitigation management and debris removal	394.00	
	04/01/2023	20215	Allstate Resource Management, nc.	acct# 2580 nv# 20215 recurring lake and mitigation management and debris removal	394.00	
	04/06/2023	20882	Allstate Resource Management, nc.	acct# 2580 nv# 20882 annual fish stocking	121.00	
	05/01/2023	21309	Allstate Resource Management, nc.	acct# 2580 nv# 21309 recurring lake and mitigation management and debris removal	394.00	
	06/01/2023	22015	Allstate Resource Management, nc.	acct# 2580 nv# 22015 recurring lake and mitigation management and debris removal	394.00	
	07/01/2023	22830	Allstate Resource Management, nc.	acct# 2580 nv# 22830 recurring lake and mitigation management and debris removal	394.00	
	08/01/2023	23547	Allstate Resource Management, nc.	acct# 2580 nv# 23547 recurring lake and mitigation management and debris removal	394.00	
	09/01/2023	24333	Allstate Resource Management, nc.	acct# 2580 nv# 24333 recurring lake and mitigation management and debris removal	394.00	
Total 511.302 • Aquatic Lake Maintenance					4,771.00	
511.307 • Irrigation Maintenance						
	01/30/2023	3776	Pan American Landscaping LLC	inv#3776 irrigation repairs	250.00	
	04/30/2023	4456	Pan American Landscaping LLC	inv#4456 irrigation repair	75.00	
	08/31/2023	5413	Pan American Landscaping LLC	inv#5413 irrigation repair	150.00	
Total 511.307 • rrigation Maintenance					475.00	
511.308 • Miscellaneous Maintenance						
	11/28/2022	6489	The Pressure Cleaning Man	inv#6489 pressure clean sidewalks and curbs	1,350.00	
	12/08/2022	56932	Skyway Supply	dog waste bags, can liners, and delivery	196.31	
	02/23/2023	57881	Skyway Supply	dog waste bags, can liners, and delivery	255.48	
	05/15/2023	58829	Skyway Supply	dog waste bags, can liners, and delivery	255.18	
	05/25/2023	40638	Signs To Go nc	(1) 12x18 sign - No Parking	40.95	
	07/06/2023	70124	Cielito nc	1 break away galvanized post and sign	260.00	
	08/07/2023	59794	Skyway Supply	dog waste bags, can liners, and delivery	252.96	
Total 511.308 • Miscellaneous Maintenance					2,610.88	

Century Gardens Community Development District
Expenditures
October 2022 through September 2023

Date	Invoice	Vendor	Memo	Amount

511.309 • Electricity		
	10/28/2022	35589-17153	FPL	Acct# 35589-17153 for services on (9/28/22-10/28/22)	95.30	
	11/29/2022	35589-17153	FPL	Acct# 35589-17153 for services on (10/28/22-11/29/22)	183.92	
	12/29/2022	35589-17153	FPL	Acct# 35589-17153 for services on (11/29/22-12/29/22)	203.15	
	01/27/2023	35589-17153	FPL	Acct# 35589-17153 for services on (12/29/22-1/27/23)	203.92	
	02/27/2023	35589-17153	FPL	Acct# 35589-17153 for services on (1/27/23-2/27/23)	226.15	
	03/29/2023	35589-17153	FPL	Acct# 35589-17153 for services on (2/27/23-3/29/23)	221.68	
	04/28/2023	35589-17153	FPL	Acct# 35589-17153 for services on (3/29/23-4/28/23)	244.40	
	05/30/2023	35589-17153	FPL	Acct# 35589-17153 for services on (4/28/23-5/30/23)	252.73	
	06/29/2023	35589-17153	FPL	Acct# 35589-17153 for services on (5/30/23-6/29/23)	192.27	
	07/28/2023	35589-17153	FPL	Acct# 35589-17153 for services on (6/29/23-7/28/23)	217.26	
	08/29/2023	35589-17153	FPL	Acct# 35589-17153 for services on (7/28/23-8/29/23)	228.63	
	09/28/2023	35589-17153	FPL	Acct# 35589-17153 for services on (8/29/23-9/28/23)	222.30	
Total 511.309 • Electricity					2,491.71	
511.311 • Management Fees						
	10/31/2022	2022-1655	Special District Services	inv#2022-1655 management Oct 2022	2,404.00	
	11/30/2022	2022-1759	Special District Services	inv#2022-1759 management Nov 2022	2,404.00	
	12/31/2022	2022-1969	Special District Services	inv#2022-1969 management Dec 2022	2,404.00	
	01/31/2023	2023-0055	Special District Services	inv#2023-0055 management Jan 2023	2,404.00	
	02/28/2023	2023-0164	Special District Services	inv#2023-0164 management Feb 2023	2,404.00	
	03/31/2023	2023-0272	Special District Services	inv#2023-0272 management Mar 2023	2,404.00	
	04/30/2023	2023-0379	Special District Services	inv#2023-0379 management Apr 2023	2,404.00	
	05/31/2023	2023-0505	Special District Services	inv#2023-0505 management May 2023	2,404.00	
	06/30/2023	2023-0616	Special District Services	inv#2023-0616 management June 2023	2,404.00	
	07/31/2023	2023-0739	Special District Services	inv#2023-0739 management July 2023	2,404.00	
	08/31/2023	2023-0853	Special District Services	inv#2023-0853 management Aug 2023	2,404.00	
	09/30/2023	2023-0972	Special District Services	inv#2023-0972 management Sept 2023	2,404.00	
Total 511.311 • Management Fees					28,848.00	

Century Gardens Community Development District
Expenditures
October 2022 through September 2023

Date	Invoice	Vendor	Memo	Amount

511.312 • Secretarial Fees						
	10/31/2022	2022-1655	Special District Services	secretarial Oct 2022	350.00	
	11/30/2022	2022-1759	Special District Services	secretarial Nov 2022	350.00	
	12/31/2022	2022-1969	Special District Services	secretarial Dec 2022	350.00	
	01/31/2023	2023-0055	Special District Services	secretarial Jan 2023	350.00	
	02/28/2023	2023-0164	Special District Services	secretarial Feb 2023	350.00	
	03/31/2023	2023-0272	Special District Services	secretarial Mar 2023	350.00	
	04/30/2023	2023-0379	Special District Services	secretarial Apr 2023	350.00	
	05/31/2023	2023-0505	Special District Services	secretarial May 2023	350.00	
	06/30/2023	2023-0616	Special District Services	secretarial June 2023	350.00	
	07/31/2023	2023-0739	Special District Services	secretarial July 2023	350.00	
	08/31/2023	2023-0853	Special District Services	secretarial Aug 2023	350.00	
	09/30/2023	2023-0972	Special District Services	secretarial Sept 2023	350.00	
Total 511.312 • Secretarial Fees					4,200.00	
511.318 • Assessment/Tax Roll	
09/29/2023	
2023-1098	
Special District Services	
inv#2023-1098 assessment roll prep 2023	
6,000.00	
Total 511.318 • Assessment/Tax Roll					6,000.00	
511.450 • Insurance	
10/01/2022	
16672	
Egis nsurance & Risk Advisors	
 nv# 16672 policy# 100122025 10/1/22-10/1/23	
6,501.00	
Total 511.450 • nsurance					6,501.00	
511.480 • Legal Advertisements						
	11/21/2022	10000631476-1121	ALM Media, LLC	inv#10000631476-1121 special board meeting	78.82	
	05/31/2023	10000664257-0524	ALM Media, LLC	inv#10000664257-0524 public hearing and regular board meeting	174.26	
Total 511.480 • Legal Advertisements					253.08	

Century Gardens Community Development District
Expenditures
October 2022 through September 2023

Date	Invoice	Vendor	Memo	Amount

511.512 • Miscellaneous						
	10/31/2022	2022-1655	Special District Services	Travel - Ryan Quiroga - Sept 2022	25.00	
	11/07/2022	11/8/22	Mater Gardens, nc.	Meeting Room Reservation for 11/8/22	60.00	
	11/30/2022	2022-1759	Special District Services	Travel - Ryan Quiroga - Oct 2022	9.38	
	12/07/2022	PR 12/8/22		payroll 11/29/22 check date 12/8/22 (Ruiz ,Batic and Fernandez)	51.95	
	12/31/2022	2022-1969	Special District Services	Travel - Ryan Quiroga - Nov 2022	18.75	
	12/31/2022	2022-1969	Special District Services	Travel - Armando Silva - Nov 2022	32.62	
	01/09/2023	353	Clark D. Bennett	updated bond amortization schedule (series 2014)	150.00	
	01/31/2023	2023-0055	Special District Services	Travel - Ryan Quiroga - Dec 2022	6.25	
	02/28/2023	2023-0164	Special District Services	Travel - Ryan Quiroga - Jan 2023	26.20	
	03/14/2023	3/14/23	Mater Gardens, nc.	Meeting Room Reservation for 3/14/23	60.00	
	03/15/2023	PR 3/16/23		payroll 3/14/23 check date 3/16/23 (Ruiz ,Batic and Fernandez)	51.95	
	03/31/2023	2023-0272	Special District Services	Travel - Ryan Quiroga - Feb 2023	6.55	
	04/30/2023	2023-0379	Special District Services	Travel - Ryan Quiroga - Mar 2023	6.55	
	04/30/2023	2023-0379	Special District Services	Travel - Nancy Nguyen - Mar 2023	18.80	
	05/31/2023	2023-0505	Special District Services	Travel - Ryan Quiroga - Apr 2023	19.65	
	06/13/2023	6/13/23	Mater Gardens, nc.	Meeting Room Reservation for 6/13/23	60.00	
	06/14/2023	PR 6/15/23		payroll 6/13/23 check date 6/15/23 (Ruiz ,Batic and Fernandez)	51.95	
	06/30/2023	2023-0616	Special District Services	Travel - Ryan Quiroga - May 2023	13.10	
	07/31/2023	2023-0739	Special District Services	Travel - Ryan Quiroga - June 2023	6.55	
	07/31/2023	2023-0739	Special District Services	Travel - Nancy Nguyen - June 2023	38.04	
	07/31/2023	2023-0739	Special District Services	Travel - Pablo Jerez - June 2023	3.28	
	09/30/2023	2023-0972	Special District Services	Travel - Ryan Quiroga - Aug 2023	19.65	
Total 511.512 • Miscellaneous					736.22	
511.513 • Postage and Delivery						
	11/30/2022	2022-1759	Special District Services	FedEx Oct 2022	12.60	
	11/30/2022	2022-1759	Special District Services	postage Oct 2022	7.82	
	12/31/2022	2022-1969	Special District Services	FedEx Nov 2022	41.05	
	02/28/2023	2023-0164	Special District Services	postage Jan 2023	4.11	
	04/30/2023	2023-0379	Special District Services	FedEx Mar 2023	31.39	
	04/30/2023	2023-0379	Special District Services	postage Mar 2023	8.34	
	07/31/2023	2023-0739	Special District Services	FedEx June 2023	14.42	
	08/31/2023	2023-0853	Special District Services	FedEx July 2023	8.23	
	08/31/2023	2023-0853	Special District Services	postage July 2023	9.13	
	09/30/2023	2023-0972	Special District Services	postage Aug 2023	18.73	
Total 511.513 • Postage and Delivery					155.82	

Century Gardens Community Development District
Expenditures
October 2022 through September 2023

Date	Invoice	Vendor	Memo	Amount

511.514 • Office Supplies		
	10/31/2022	2022-1655	Special District Services	copies Sept 2022	21.90	
	11/30/2022	2022-1759	Special District Services	copies Oct 2022	3.75	
	11/30/2022	2022-1759	Special District Services	meeting books Oct 2022	24.00	
	12/31/2022	2022-1969	Special District Services	copies Nov 2022	36.30	
	12/31/2022	2022-1969	Special District Services	meeting books Nov 2022	44.00	
	01/31/2023	2023-0055	Special District Services	copies Dec 2022	12.15	
	02/28/2023	2023-0164	Special District Services	copies Jan 2023	16.05	
	03/31/2023	2023-0272	Special District Services	copies Feb 2023	15.90	
	04/30/2023	2023-0379	Special District Services	copies Mar 2023	58.20	
	04/30/2023	2023-0379	Special District Services	meeting books Mar 2023	24.00	
	05/31/2023	2023-0505	Special District Services	copies Apr 2023	4.95	
	06/30/2023	2023-0616	Special District Services	copies May 2023	7.65	
	07/31/2023	2023-0739	Special District Services	copies June 2023	40.05	
	07/31/2023	2023-0739	Special District Services	meeting books June 2023	24.00	
	08/31/2023	2023-0853	Special District Services	copies July 2023	10.05	
	09/30/2023	2023-0972	Special District Services	copies Aug 2023	5.85	
Total 511.514 • Office Supplies					348.80	
511.540 • Dues, License & Subscriptions	
10/01/2022	
86688	
Department of Economic Opportunity	
inv# 86688 FY 2022/2023 Special District Fee	
175.00	
Total 511.540 • Dues, License & Subscriptions					175.00	
511.733 • Trustee Fees						
	01/25/2023	6806765	8.S. Bank (Trustee Fee)	Account# 263016000 Series 2019 Trustee Fees 1/1/23-12/31/23	4,031.25	
	04/12/2023	2206181	Computershare (Trustee Fee)	Acct# 22258500 nv# 2206181 series 2007 (4/13/23-4/12/24)	3,500.00	
	07/25/2023	6998201	8.S. Bank (Trustee Fee)	Account# 210272000 Series 2014 Trustee Fees 7/1/23-6/30/24	4,079.63	
Total 511.733 • Trustee Fees					11,610.88	
511.734 • Continuing Disclosure Fee	
09/28/2023	
2023-1039	
Special District Services	
continuing disclosure FY 22/23	
500.00	
Total 511.734 • Continuing Disclosure Fee					500.00	

Century Gardens Community Development District
Expenditures
October 2022 through September 2023

Date	Invoice	Vendor	Memo	Amount

511.750 • Website Management		
	10/31/2022	2022-1655	Special District Services	website Oct 2022	166.66	
	11/30/2022	2022-1759	Special District Services	website Nov 2022	166.66	
	12/31/2022	2022-1969	Special District Services	website Dec 2022	166.66	
	01/31/2023	2023-0055	Special District Services	website Jan 2023	166.66	
	02/28/2023	2023-0164	Special District Services	website Feb 2023	166.66	
	03/31/2023	2023-0272	Special District Services	website Mar 2023	166.66	
	04/30/2023	2023-0379	Special District Services	website Apr 2023	166.66	
	05/31/2023	2023-0505	Special District Services	website May 2023	166.66	
	06/30/2023	2023-0616	Special District Services	website June 2023	166.66	
	07/31/2023	2023-0739	Special District Services	website July 2023	166.66	
	08/31/2023	2023-0853	Special District Services	website Aug 2023	166.66	
	09/30/2023	2023-0972	Special District Services	website Sept 2023	166.66	
Total 511.750 • :ebsite Management					1,999.92	
Total Expenditures					125,390.56	

Century Gardens Community Development District Check Register
June 2023 - September 2023

Check #	Date	Vendor	Amount	
6-1	6/2/2023	Billing, Cochran, Lyles, Mauro & Ramsey	500.00	
6-2	6/2/2023	Skyway Supply	255.18	
6-3	6/2/2023	Special District Services	3,070.26	
6-4	6/2/2023	U.S. Bank (Tax Receipts 2014}	1,500.85	
6-5	6/2/2023	U.S. Bank (Tax Receipts 2019}	505.55	
6-6	6/2/2023	Wells Fargo Bank (Tax Receipts}	349.05	
6-7	6/15/2023	ALM Media, LLC	174.26	
6-8	6/16/2023	FPL	252.73	
6-9	6/16/2023	Mater Gardens, Inc.	60.00	
6-10	6/16/2023	Pan American Landscaping LLC	2,717.50	
7-1	7/6/2023	Allstate Resource Management, Inc.	394.00	
7-2	7/6/2023	Billing, Cochran, Lyles, Mauro & Ramsey	500.00	
7-3	7/6/2023	Pan American Landscaping LLC	2,717.50	
7-4	7/6/2023	Special District Services	3,066.41	
7-5	7/13/2023	Allstate Resource Management, Inc.	394.00	
7-6	7/13/2023	Cielito Inc	260.00	
7-7	7/13/2023	FPL	192.27	
7-8	7/13/2023	Grau & Associates	3,900.00	
7-9	7/13/2023	Pan American Landscaping LLC	125.00	
7-10	7/13/2023	U.S. Bank (Tax Receipts 2014}	3,104.30	
7-11	7/13/2023	U.S. Bank (Tax Receipts 2019}	1,045.70	
7-12	7/13/2023	Wells Fargo Bank (Tax Receipts}	721.95	
8-1	8/3/2023	Billing, Cochran, Lyles, Mauro & Ramsey	805.00	
8-2	8/3/2023	Signs To Go Inc	40.95	
8-3	8/3/2023	Special District Services	3,172.00	
8-4	8/3/2023	U.S. Bank (Tax Receipts 2014}	4,542.40	
8-5	8/3/2023	U.S. Bank (Tax Receipts 2019}	1,523.65	
8-6	8/3/2023	Wells Fargo Bank (Tax Receipts}	1,093.05	
8-7	8/14/2023	FPL	217.26	
8-8	8/14/2023	Pan American Landscaping LLC	4,692.50	
8-9	8/14/2023	U.S. Bank (Trustee Fee}	4,079.63	
9-1	9/5/2023	Allstate Resource Management, Inc.	394.00	
9-2	9/5/2023	Billing, Cochran, Lyles, Mauro & Ramsey	500.00	
9-3	9/5/2023	Skyway Supply	252.96	
9-4	9/5/2023	Special District Services	3,073.07	
9-5	9/8/2023	Allstate Resource Management, Inc.	394.00	
9-6	9/8/2023	FPL	228.63	
9-7	9/8/2023	Pan American Landscaping LLC	3,047.50	
TOTAL			53,863.11	

CENTURY GARDENS COMMUNITY DEVELOPMENT DISTRICT TAX COLLECTIONS
2022-2023

 	

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 And Paid
To Trustee	

Series 2014 Debt Assessment Income (After Discounts &
Fees And Paid
To Trustee	

Series 2019 Debt Assessment Income (After Discounts & Fees And Paid To Trustee	
									$706,544	$82,413	$77,690	$81,002	$348,166	$117,273	$82,413	$77,690	$81,002	$348,166	$117,273	
									$665,748	$77,708	$73,029	$76,385	$327,276	$111,350	$77,708	$73,029	$76,385	$327,276	$111,350	
1	1	Miami-Dade Tax Collector	12/07/22	NAV Taxes	$ 526,325.96		$ (5,052.74)	$ (21,052.72)	$ 500,220.50	$ 61,369.51	$ 57,895.85	$ 60,317.00	$ 259,373.45	$ 87,370.15	$ 58,325.45	$ 55,024.25	$ 57,325.40	$ 246,508.75	$ 83,036.65	
2	2	Miami-Dade Tax Collector	12/22/22	NAV Taxes	$ 21,100.58		$  (203.41)	$	(759.25)	$  20,137.92	$  2,460.28	$  2,321.05	$  2,418.15	$ 10,398.40	$  3,502.70	$  2,347.87	$  2,215.20	$  2,307.85	$  9,924.05	$  3,342.95	
3	3	Miami-Dade Tax Collector	11/23/22	NAV Taxes	$  65,659.58		$  (629.77)	$  (2,683.12)	$  62,346.69	$  7,655.88	$  7,222.55	$  7,524.60	$ 32,357.05	$ 10,899.50	$  7,269.44	$  6,858.10	$  7,145.00	$ 30,724.55	$ 10,349.60	
4	4	Miami-Dade Tax Collector	11/25/22	NAV Taxes	$  22,707.17		$  (217.98)	$	(908.25)	$  21,580.94	$  2,647.62	$  2,497.80	$  2,602.25	$ 11,190.10	$  3,769.40	$  2,516.14	$  2,373.90	$  2,473.25	$ 10,635.15	$  3,582.50	
5	5	Miami-Dade Tax Collector	01/11/23	NAV Taxes	$  23,796.17		$  (229.56)	$	(840.09)	$  22,726.52	$  2,774.57	$  2,617.60	$  2,727.05	$ 11,726.75	$  3,950.20	$  2,649.77	$  2,499.95	$  2,604.50	$ 11,199.65	$  3,772.65	
6	6	Miami-Dade Tax Collector	02/09/23	NAV Taxes	$  9,995.33		$	(97.94)	$	(199.93)	$	9,697.46	$  1,165.38	$  1,099.50	$  1,145.50	$  4,925.70	$  1,659.25	$  1,130.56	$  1,066.70	$  1,111.40	$  4,778.95	$  1,609.85	
7	 nt - 1	Miami-Dade Tax Collector	02/13/23	 nterest		$  410.20			$	410.20	$	410.20					$	410.20					
8	7	Miami-Dade Tax Collector	03/08/23	NAV Taxes	$  1,469.64		$	(14.55)	$	(14.70)	$	1,440.39	$	171.24	$	161.70	$	168.45	$	724.25	$	244.00	$	167.64	$	158.50	$	165.15	$	709.90	$	239.20	
9	8	Miami-Dade Tax Collector	04/07/23	NAV Taxes	$  16,705.92		$  (167.07)		$  16,538.85	$  1,947.87	$  1,837.65	$  1,914.50	$  8,232.70	$  2,773.20	$  1,928.35	$  1,819.25	$  1,895.35	$  8,150.40	$  2,745.50	
10	9	Miami-Dade Tax Collector	05/10/23	NAV Taxes/ nterest	$  3,076.23	$	92.28	$	(31.68)		$	3,136.83	$	450.91	$	338.40	$	352.55	$  1,516.00	$	510.65	$	446.33	$	335.05	$	349.05	$  1,500.85	$	505.55	
11	 nt - 2	Miami-Dade Tax Collector	05/17/23	 nterest		$	72.60			$	72.60	$	72.60					$	72.60					
12	10	Miami-Dade Tax Collector	06/07/23	NAV Taxes/ nterest	$  6,362.90	$  190.88	$	(65.54)		$	6,488.24	$	932.73	$	699.95	$	729.20	$  3,135.65	$  1,056.25	$	923.34	$	692.95	$	721.95	$  3,104.30	$  1,045.70	
13	11	Miami-Dade Tax Collector	06/23/23	NAV Taxes/ nterest (TC)	$  9,352.82	$  420.87	$	(97.74)		$	9,675.95	$  1,543.14	$	999.25	$  1,104.05	$  4,588.25	$  1,539.00	$  1,527.60	$	989.25	$  1,093.05	$  4,542.40	$  1,523.65	
14	 nt - 3	Miami-Dade Tax Collector	08/09/23	 nterest		$	50.98			$	50.98	$	50.98					$	50.98					
15									$	-											
16									$	-											
					
$706,552.30	
$ 1,237.81	
$ (6,807.98)	
$ (26,458.06)	
$ 674,524.07	
$ 83,652.91	
$  77,691.30	
$  81,003.30	
$ 348,168.30	
$ 117,274.30	
$ 79,766.27	
$ 74,033.10	
$ 77,191.95	
$ 331,778.95	
$ 111,753.80	

Assessment Roll = 706,552.30	Note: $706,544, $82,413, $77,690, $81,002, $348,166 and $117,273 are 2022/2023 budgeted assessments before discounts and fees.
$665,748, $77,708, $73,029, $76,385, $327,276 and $111,350 are 2022/2023 budgeted
assessments after discounts and fees.

$  706,552.30		
$	1,237.81	$  674,524.07	
$  (83,652.91)	$  (74,033.10)	
$  (77,691.30)	$  (79,766.27)	
$ (117,274.30)	$ (111,753.80)	
$ (348,168.30)	$  (77,191.95)	
$  (81,003.30)	$ (331,778.95)	
$	(0.00)	$	-