Boggy Creek Improvement District
3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817; Phone: 407-723-5900 www.boggycreekid.org

The following is the proposed agenda for the upcoming Meeting of the Board of Supervisors for the Boggy Creek Improvement District (“District”), scheduled to be held at 3:30 p.m. on Tuesday, August 17, 2021 at Courtyard Orlando Lake Nona, 6955 Lake Nona Blvd., Orlando, FL 32827. A quorum will be confirmed prior to the start of the meeting.

District Staff, please use the following information to join via computer or the conference line:

Phone:1-844-621-3956	Computer: pfmgroup.webex.com	Participant Code: 796 580 192#

BOARD OF SUPERVISORS’ MEETING AGENDA

Organizational Matters
Roll Call to Confirm a Quorum
Public Comment Period
Consideration of the Minutes of the July 7, 2021 Continued Board of Supervisors’ Meeting
(provided under separate cover)
Consideration of the Minutes of the July 20, 2021 Board of Supervisors’ Meeting (provided under separate cover)
Consideration of Resolution 2021-08, Approving an Annual Meeting Schedule for Fiscal Year 2022

Business Matters
Consideration of Insurance Quote for Vehicles (provided under separate cover)
Consideration of Traffic Light Agreement with the VA (provided under separate cover)
Consideration of Construction Committee Recommendation for Traffic Signal Design for Laureate Boulevard and Veterans Way (provided under separate cover)
Consideration of Construction Committee Recommendations for Request for Qualifications from Contractors Interested in Providing Construction Services for Master Infrastructure Improvements (provided under separate cover)
Consideration of Landscape Enhancement Proposal
Consideration of OUC Proposal for Lake Nona Blvd. Trail Lighting (provided under separate cover)
Public Hearing on the Adoption of the District’s Annual Budget
Public Comments and Testimony
Board Comments
Consideration of Resolution 2021-09, Adopting the Fiscal Year 2022 Budget and Appropriating Funds (exhibits provided under separate cover)
Consideration of Resolution 2021-10, Adopting an Assessment Roll for Fiscal Year 2022 and Certifying Special Assessments for Collection (exhibits provided under separate cover)
Ratification of Operation and Maintenance Expenditures Paid in July 2021 in an amount totaling $127,825.64

Ratification of Requisition Nos. 2018-200 – 2018-202 in July 2021 in an amount totaling
$2,219.25
Recommendation of Work Authorizations/Proposed Services (if applicable)
Review of District’s Financial Position and Budget to Actual YTD

Other Business
Staff Reports
District Counsel
District Manager
District Engineer
Landscape Supervisor
Irrigation Supervisor
Construction Supervisor
Supervisor Requests

Adjournment

Minutes of the July 7, 2021 Continued Board of Supervisors’ Meeting
(provided under separate cover)

Minutes of the July 20, 2021 Board of Supervisors’ Meeting
(provided under separate cover)

Resolution 2021-08,
Approving an Annual Meeting Schedule for Fiscal Year 2022

RESOLUTION 2021-08

A RESOLUTION OF THE BOGGY CREEK IMRPOVEMENT DISTRICT DESIGNATING DATES, TIMES AND LOCATIONS FOR REGULAR MEETINGS OF THE BOARD OF SUPERVISORS OF THE DISTRICT AND PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, the Boggy Creek Improvement District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated in City of Orlando, Florida; and

WHEREAS, the Board of Supervisors of the District (“Board”) is statutorily authorized to exercise the powers granted to the District; and

WHEREAS, all meetings of the Board shall be open to the public and governed by the provisions of Chapter 286, Florida Statutes; and

WHEREAS, the Board is statutorily required to file annually, with the local governing authority and the Florida Department of Economic Opportunity, a schedule of its regular meetings.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE BOGGY CREEK IMPROVEMENT DISTRICT:

Regular meetings of the District’s Board shall be held as provided on the schedule attached hereto as Exhibit A.

In accordance with Section 189.015(1), Florida Statutes, the District’s Secretary is hereby directed to file annually with Orange County a schedule of the District’s regular meetings.

This Resolution shall take effect immediately upon adoption.

Adopted this 17th day of August, 2021.

ATTEST:	Boggy Creek Improvement District

Secretary/Assistant Secretary	Chairman/ Vice Chairman

EXHIBIT A

Boggy Creek Improvement District Fiscal Year 2021-2022

The Board of Supervisors of the Boggy Creek Improvement District will hold its meetings for the Fiscal Year 2022 at the Courtyard Orlando Lake Nona,

6955 Lake Nona Blvd., Orlando, Florida 32827 at   	 Tuesday of each month unless otherwise noted below.

October 19, 2021
November 16, 2021
December 14, 2021
January 18, 2022
February 15, 2022
March 15, 2022
April 19, 2022
May 17, 2022
June 21, 2022
July 19, 2022
August 16, 2022
September 20, 2022

p.m. on the third

Construction Committee of the Boggy Creek, Greeneway, Midtown & Myrtle Creek Improvement Districts and the Poitras East Community Development District
Fiscal Year 2021-2022

The Construction Committee of the Boggy Creek, Greeneway, Midtown and Myrtle Creek Improvement Districts and the Poitras East Community Development District will be meeting for the Fiscal Year 2021 in the office of Donald W. McIntosh Associates, Inc., 2200 Park Avenue North, Winter Park, FL 32789 at 3:30 p.m. every other week as follows:

October 7 & 21, 2021
November 4 & 18, 2021
December 2, 16 & 30, 2021
January 13 & 27, 2022
February 10 & 24, 2022
March 10 & 24, 2022
April 7 & 21, 2022
May 5 & 19, 2022
June 2, 16 & 30, 2022
July 14 & 28, 2022
August 11 & 25, 2022
September 8 & 22, 2022

Insurance Quote for Vehicles
(provided under separate cover)

Traffic Light Agreement with the VA
(provided under separate cover)

Construction Committee Recommendation for Traffic Signal Design for Laureate Boulevard and Veterans Way
(provided under separate cover)

Construction Committee Recommendations for Request for Qualifications from Contractors Interested in Providing Construction Services for Master Infrastructure Improvements
(provided under separate cover)

Landscape Enhancement Proposal

Date of proposal: 6/14/2021
Proposal # 26408
Client: Boggy Creek Improvement District; 417 Overpass
Project: Budgetary Landscape Enhancement Proposal (Please note: Pricing is subject to change due to time frame from proposal to anticipated install date)

Berman proposes to furnish:
Item #1: Remove Asiatic jasmine in 3 beds at intersection of Lake Nona Blvd and Nemours
Blvd and install St. Augustine:	
Prep and removal:	$750.00	
St. Augustine ‘Floratam’ Installed:	$2,200.00	
Irrigation Retro Fit:	$315.00	
Total for Item #1:	$3,265.00	

Item #2: OPTION 1: Cut schillings in half in median and replace grasses with flowering
ornamentals (3 gallon plant material spaced 3’ OC)		
Cut back of schillings, prep and removal:	$9,800.00	
3 gallon plant material TBD to replace grasses only:	$5,531.50	
*basic ornamentals; no specialty ornamentals such as roses, etc.	
Hardwood blend mulch (new plantings only):	$690.00	
MOT Safety Set Up:	$1,200.00	
Irrigation retro fit:	$1,620.00	
Total for Item #2 OPTION 1:	$18,841.50	

Item #2: OPTION 2: Remove schillings and grasses in median and replace with flowering ornamentals (3 gallon plant material spaced 3’ OC)
Removal of plant material and prep:	$9,800.00
3 gallon plant material TBD to replace schillings and grasses:	$33,936.50
*basic ornamentals; no specialty ornamentals such as roses, etc.

St. Augustine replacement during demo:	$2,200.00	
Hardwood blend mulch:	$4,370.00	
MOT Safety Set Up:	$1,800.00	
Irrigation retro fit:	$5,030.00	
Total for Item #2 OPTION 2:	$57,136.50	

Item #3: Replace 2 ‘Little Gem’ Magnolias at top of overpass in median	
2 ‘Little Gem’ 14-16’ Ht 3-3.5” Cal. Magnolias Installed:	$2,375.00	
Tree Staking Installed:	$254.00	
MOT Safety Set Up:	$850.00	
Irrigation bubblers installed:	$110.00	
Total for Item #3:	$3,589.00	

Item #4: Replace weak magnolia and juniper/schillings on bottom side of overpass with St.
Augustine	
Prep and removal:	$300.00	
St. Augustine ‘Floratam’ Installed:	$880.00	
Irrigation retro fit:	$215.00	
Total for Item #4:	$1,395.00	

Item #5: Replace 6 Paurotis palms in planters at top of overpass with TBD tree options

Prep and removal:	$1,500.00	
Fill soil:	$900.00	
6 Tipuana Trees or Royal Poinciana Trees TBD:	$5,275.00	
*Approximately 45-65 gallon 12’ Ht. Pricing subject to change	
Tree staking kits installed:	$762.00	
Mandevilla groundcover at base of planters:	$1,260.00	
Hardwood blend mulch:	$276.00	
MOT Safety Set Up:	$1,200.00	
Irrigation retro fit:	$530.00	
Total for Item #5:	$11,703.00	

Item #6: Remove Asiatic jasmine at monuments near 7-11 and expand existing flower beds

Prep and removal:	$200.00	
Annual soil:	$260.00	
Annuals 4” TBD:	$785.85	
*Spaced 10” OC; additional annuals will need to be added into CDD contract
Irrigation retro fit:	$225.00
Total for Item #6:	$1,470.85

Total Cost of Project:	TBD

Additional Notes:
Berman Construction State of Florida CGC # 1518721
All labor work is guaranteed for 1 year. Any work defects due to poor craftsmanship will be repaired at contractor’s expense. Any defect or poor craftsmanship of an installed product will be subject to
manufacturer’s warranty. If any dispute arises as a result of this contract, then parties agree to seek binding arbitration as outlined by State of FL contracting policies. Berman Property Maintenance & Construction/ Berman Property Management LLC are not responsible for damage to personal property as a result of accepted construction practices and such was not caused from negligent behavior or practices.

Revision and Approval Policy: Please contact our office upon receipt and approval of this contract, and any questions you might have. Should you accept the terms outlined above please sign below and return. We can then schedule your services at that time.

By: Jamie Clay, Account Manager

/21 	

Agent for Owner

Date

Berman Construction LLC

6/14
Da

te

OUC Proposal for Lake Nona Blvd. Trail Lighting
(provided under separate cover)

Resolution 2021-09,
Adopting the Fiscal Year 2022 Budget and Appropriating Funds
(exhibits provided under separate cover)

RESOLUTION 2021-09

THE ANNUAL APPROPRIATION RESOLUTION OF THE BOGGY CREEK IMPROVEMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2021, AND ENDING SEPTEMBER 30, 2022; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2021, submitted to the Board of Supervisors (“Board”) of the Boggy Creek Improvement District (“District”) proposed budgets (“Proposed Budget”) for the fiscal year beginning October 1, 2021 and ending September 30, 2022 (“Fiscal Year 2021/2022”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least two days before the public hearing; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE BOGGY CREEK IMPROVEMENT DISTRICT:

SECTION 1.     BUDGET

The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

b.	The Proposed Budget, attached hereto as Exhibit “A,” as amended by the Board,
is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.	
c.	The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Boggy Creek Improvement District for the Fiscal Year Ending September 30, 2022.”	
d.	The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption, and shall remain on the	
website for at least 2 years.

SECTION 2.	APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2021/2022, the sum of $	to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND	$ 	

DEBT SERVICE FUND(S)	$ 	

TOTAL ALL FUNDS	$ 	

SECTION 3.	BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2021/2022 or within 60 days following the end of the Fiscal Year 2021/2022 may amend its Adopted Budget for that fiscal year as follows:

A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000

or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must ensure that any amendments to the budget under paragraph c. above are posted on the District’s website within 5 days after adoption and remain on the website for at least 2 years.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 17TH DAY OF AUGUST, 2021.

ATTEST:	BOGGY CREEK IMPROVEMENT DISTRICT

Secretary/Assistant Secretary

By:	 Its: 	

EXHIBIT A

Revenues

Off-Roll Assessments

The District can levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. It is typically collected via the Tax Collector, but it can also be collected via a direct bill (referred to as Off Roll) from the district.

Developer Contribution

Funding from the Developer.

Other Income & Other Financing Sources

Unexpected revenue source.

Carryforward Revenue

Unused income from a prior year which is available as cash for the current year.

General & Administrative Expenses

Supervisor Fees

Chapter 190 of the Florida Statutes allows for a member of the Board of Supervisors to be compensated for meeting attendance and to receive up to $200.00 per meeting plus payroll taxes. The amount for the Fiscal Year is based upon all supervisors attending the meetings.

Public Officials’ Liability Insurance

Supervisors’ and Officers’ liability insurance.

Trustee Services

The Trustee submits invoices annually for services rendered on bond series. These fees are for maintaining the district trust accounts.

Management

The District receives Management and Administrative services as part of a Management Agreement with PFM Group Consulting, LLC. These services are further outlined in Exhibit “A” of the Management Agreement.

Page 1 of 6

Engineering

The District’s engineer provides general engineering services to the District. Among these services are attendance at and preparation for monthly board meetings, review of invoices, and all other engineering services as requested by the district throughout the year.

Dissemination Agent

When bonds are issued for the District, the Bond Indenture requires continuing disclosure, which the dissemination agent provides to the trustee and bond holders.

District Counsel

The District’s legal counsel provides general legal services to the District. Among these services are attendance at and preparation for monthly board meetings, review of operating and maintenance contracts, and all other legal services as requested by the District throughout the year.

Assessment Administration

The District can levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. It is typically collected via the Tax Collector. The District Manager submits an Assessment Roll to the Tax Collector annually by the deadline set by the Tax Collector or Property Appraiser.

Reamortization Schedules

When debt is paid on a bond series, a new amortization schedule must be recalculated. This can occur up to four times per year per bond issue.

Audit

Chapter 218 of the Florida Statutes requires a District to conduct an annual financial audit by an Independent Certified Public Accounting firm. Some exceptions apply.

Arbitrage Calculation

To ensure the District's compliance with all tax regulations, annual computations are necessary to calculate an arbitrage rebate liability.

Travel and Per Diem

Travel to and from meetings as related to the District.

Telephone

Telephone and fax machine services.

Postage & Shipping

Mail, overnight deliveries, correspondence, etc.

Page 2 of 6

Copies

Printing and binding Board agenda packages, letterhead, envelopes, and copies.

Legal Advertising

The District will incur expenditures related to legal advertising. The items for which the District will advertise include, but are not limited to, monthly meetings, special meetings, and public hearings for the District.

Bank Fees

Bank fees associated with the services the District uses with the bank (e.g. remote deposit capture, positive pay, wire transfers, ACH payments, monthly maintenance, etc.).

Miscellaneous

Other general & administrative expenses incurred throughout the year.

Office Supplies

General office supplies associated with the District.

Property Taxes

Ad Valorem taxes on District property that is not tax-exempt.

Website Maintenance

Website maintenance fee.

Holiday Decorations

District decorations for the holidays.

Dues, Licenses & Fees

The District is required to pay an annual fee to the Department of Economic Opportunity.

Field Operations Expenses

Electric Utility Services

Electric

The District pays for electric meters used on District-owned roads.

Page 3 of 6

Entry Lighting

Lighting charges for District entryways.

Water-Sewer Combination Services

Water Reclaimed Water used for irrigation Other Physical Environment
General Insurance

General liability insurance.

Property & Casualty

Insurance to protect property and cover casualty.

Other Insurance

Insurance to protect the District not otherwise covered under D&O, General, or Property & Casualty.

Irrigation Repairs

Inspection and repair of irrigation system.

Landscaping Maintenance & Material

Contracted landscaping within the boundaries of the District.

Landscape Improvements

Improvements in landscape above and beyond what is already contracted for property owned by District.

Tree Trimming

Trimming of trees on District property.

Contingency

Other Field Operations expenses incurred throughout the year.

Pest Control

Pest control services.

Hurricane Cleanup

Funds set aside to assist with any cleanup needed from a hurricane or funds needed to pay a hurricane-related insurance deductible.

Page 4 of 6

Interchange Maintenance Expenses

IME – Aquatics Maintenance

Pond maintenance as it relates to the Interchange. The District is responsible for only a portion of the cost. Greeneway Improvement District and Myrtle Creek Improvement District each chip in for the remainder.

IME – Irrigation Repair

Irrigation repairs as they relate to the Interchange. The District is responsible for only a portion of the cost. Greeneway Improvement District and Myrtle Creek Improvement District each chip in for the remainder.

IME – Landscaping

Landscaping services as they relate to the Interchange. The District is responsible for only a portion of the cost. Greeneway Improvement District and Myrtle Creek Improvement District each chip in for the remainder.

IME – Lighting

Lighting services as they relate to the Interchange. The District is responsible for only a portion of the cost. Greeneway Improvement District and Myrtle Creek Improvement District each chip in for the remainder.

IME – Miscellaneous

Other interchange expenses as they relate to the Interchange. The District is responsible for only a portion of the cost. Greeneway Improvement District and Myrtle Creek Improvement District each chip in for the remainder.

IME – Water Reclaimed

Water reclaimed services as they relate to the Interchange. The District is responsible for only a portion of the cost. Greeneway Improvement District and Myrtle Creek Improvement District each chip in for the remainder.

Road & Street Facilities

Entry and Wall Maintenance

Maintenance of entrance(s) and walls within the District.

Streetlights

Streetlighting expenses within the District.

Parks & Recreation

Personnel Leasing Agreement

The lease of outside personnel per signed agreement.

Page 5 of 6

Reserves

Infrastructure Capital Reserve

Funds reserved for infrastructure capital repairs/maintenance/replacement. These funds are kept in a separate bank account.

Interchange Maintenance Reserve

Funds reserved for interchange maintenance/repairs. These funds are kept in a separate bank account.

Other Income (Expense)

Interest Income

Income from interest earnings.

Page 6 of 6

BOGGY CREEK IMPROVEMENT DISTRICT

Resolution 2021-10,
Adopting an Assessment Roll for Fiscal Year 2022 and Certifying Special Assessments for Collection
(exhibits provided under separate cover)

RESOLUTION 2021-10

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE BOGGY CREEK IMPROVEMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2021/2022; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Boggy Creek Improvement District (“District”) is a local unit of special- purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and

WHEREAS, the District is located in City of Orlando, Orange County, Florida (“County”);
and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the fiscal year beginning October 1, 2021 and ending September 30, 2022 (“Fiscal Year 2021/2022”), attached hereto as Exhibit “A;” and

WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and

WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and

WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and

WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Adopted Budget; and

WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2021/2022; and

WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and

WHEREAS, it is in the best interests of the District to adopt the assessment roll (“Assessment Roll”) attached to this Resolution as Exhibit “B,” and to certify the portion of the Assessment Roll related to certain developed property (“Tax Roll Property”) to the County Tax Collector pursuant to the Uniform Method and to directly collect the portion of the Assessment Roll relating to the remaining property (“Direct Collect Property”), all as set forth in Exhibit “B;” and

WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll adopted herein, including that portion certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE BOGGY CREEK IMPROVEMENT DISTRICT:

SECTION 1. BENEFIT & ALLOCATION FINDINGS. The provision of the services, facilities, and operations as described in Exhibit “A” confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands is shown in Exhibits “A” and “B,” and is hereby found to be fair and reasonable.

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District and in accordance with Exhibits “A” and “B.” The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.

SECTION 3.	COLLECTION AND ENFORCEMENT; PENALTIES; INTEREST.

Tax Roll Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Tax Roll Property shall be collected at the same time and in the same manner as County taxes in accordance with the Uniform Method, as set forth in Exhibits “A” and “B.”

Direct Bill Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Direct Collect Property shall be collected directly by the District in accordance with Florida law, as set forth in Exhibits “A” and “B.” Assessments directly collected by the District are due in full on December 1, 2021; provided, however, that, to the extent permitted by law, the assessments due may be paid in several partial, deferred payments and according to the following schedule: 50% due no later than December 1, 2021, 25% due no later than February 1, 2022 and 25% due no later than May 1, 2022. In the event that an assessment payment is not made in accordance with the schedule stated above, the whole assessment – including any remaining partial, deferred payments for Fiscal Year 2021/2022, shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent assessments shall accrue at the rate of any bonds secured by the assessments, or at the statutory prejudgment interest rate, as applicable. In the event an assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170, Florida Statutes, or other applicable law to collect and enforce the whole assessment, as set forth herein.

Future Collection Methods. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit “B,” is hereby certified for collection. That portion of the Assessment Roll which includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.

SECTION 5.    ASSESSMENT ROLL AMENDMENT. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution, and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.

SECTION 6. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

SECTION 7.	EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

PASSED AND ADOPTED this 17th day of August, 2021.

ATTEST:	BOGGY CREEK IMPROVEMENT DISTRICT

Secretary / Assistant Secretary

By:	 Its: 	

Exhibit A:	Budget
Exhibit B:	Assessment Roll (Uniform Method) Assessment Roll (Direct Collect)

BOGGY CREEK IMPROVEMENT DISTRICT

Operation and Maintenance Expenditures Paid in July 2021 in an amount totaling $127,825.64

BOGGY CREEK IMPROVEMENT DISTRICT
DISTRICT OFFICE ● 12051 CORPORATE BLVD ● ORLANDO, FL 32817 PHONE: (407) 723-5900 ● FAX: (407) 723-5901

Operation and Maintenance Expenditures For Board Approval

Attached please find the check register listing Operations and Maintenance expenditures paid from July 1, 2021 through July 31, 2021. This does not include expenditures previously approved by the Board.

The total items being presented:       $127,825.64

Approval of Expenditures:

 	 Chairman

 	 Vice Chairman

 	 Assistant Secretary

 : :     				Boggy Creek mprovement District
       k  g     (       by   k)
    k     :                      	  g :  	
Check o.	Date	Status*	Vendor D	Payee ame	Amount	

BA   D: S    C T AT O AL BA  

  1 1 1         1

   	        	 	      	                   		         	

   	        	 	      	                		       	
   	        	 	     	                   g		         	
   	        	 	      	            y		       	
   	        	 	      	    b      		       	

					BA S REG STER TOTAL:	$117,268.15	

GRA D TOTAL	$117,268.15

* Check Status Types: "P" Printed ; "M" Manual ; "V" Void ( Void Date ); "A" Application; "E" EFT
** Denotes broken check sequence.

By Amanda Lane at 8:59 am, Jun 07, 2021

By Amanda Lane at 9:26 am, Jun 28, 2021

By Amanda Lane at 9:28 am, Jun 28, 2021

BOGGY CREEK IMPROVEMENT DISTRICT

Pa:(")5 A75$,/&;a6&,* #505	
7/2/2021						
I6"(		-2T77	%ASD;47		#7A7G2>	
N,.			,Q?37G		"NA6	
1	A.8a5&c W##! C,*50,'				
	&O>U 12L7I2T /7GS;57	60228	$	835.00	
B#/(a+ C,*35/8 5&,*	
	&P>U A6?<A;JLH2LEG & %GG;82L;EA 0F74;2>;KL	13245	$	3,000.01	
C#-1a La*!4 a-#	
	(2B6J52F7 !B92B57@7BL	24341	$ 59,548.80	
	$E8	 2@287 .7F2;G	25986	$	2 280 00	
	->2CL %AJL2>>2L;EB	25988	$	145 80	
	'Q>V )2B6J52F7 +2=BM7B2B57	26225	$	21 917 13	
4	D,9* 5, Ea2%				
	&R>U *2B6J52F;A8	100483	$	20,201 00	
		
TOTAL	
$107,927.74	

C:2;GF7HJEA

By Amanda Lane at 11:02 am, Jul 05, 2021

BOGGY CREEK IMPROVEMENT DISTRICT

Requisition Nos. 2018-200 – 2018-202 in July 2021 in an amount totaling $2,219.25

BOGGY CREEK IMPROVEMENT DISTRICT
DISTRICT OFFICE ● 12051 CORPORATE BLVD ● ORLANDO, FL 32817 PHONE: (407) 723-5900 ● FAX: (407) 723-5901

Requisition Recap For Board Approval

Attached please find the listing of requisitions approved to be paid from bond funds from July 1, 2021 through July 31, 2021. This does not include requisitions previously approved by the Board.

REQUISITION NO	.	PAYEE	AMOUNT	
2018-200	Orlando Sentinel	$271.25	
2018-201	Donald W. McIntosh Associates	$1,712.50	
2018-202	Hopping Green & Sams	$235.50	
		$2,219.25	

-O++J cH##� š%&OZ#6#$T DIST&IcT IG2WSITIO$ ”O& %A[¢$T ‘D
20)! $O7E IG2ISIT˜O$ A¥D cO$SX&Yc©O¤ AccOYF7

DA7#‡
%A[E1ˆ ADDH#SS‰	›uly Uu 202) Orl³do Sentinel
%O -oì T00B0!
Atlanta? +A 000!*~0B0!	IG2WSITIO$ $O‹
� O2FT D2#Œ
•ª$D�	20)!200 q2C)„2A
Ac(='sitioÔconstÝction	
IT#6Š	Invoice 0!*C**20000 ,  &eÀrence OSc0!*†**20 >Ad pBUCAA0)/ ,r consnuction Ÿegal Advertis'ng o" œulo consåction Dommittee 6eetings >SpÐ't –our «aysP ¬ill -e &eimbèeed
—rom +™v 6DIDw %1s	

Xhe nd_Msi gne ereby ceLti3es 5hat o ligations in the s5ated amount det ,ct9 a ove ave been i<cuÛed by the Districtx that each is =rsement set ,rk a ove is a 4oper ch]rge aga:nst t9e 20…! Aµ(uisÇfion and Donsmuction Account? eÁrenced abovey that each ·sbéement set ,rth a ove was incuÜed in con<eci.on wit9 the ac(uisit.on a<d the ^onstræcâon o¼ 5he 20)! %4o;ect rerein a¾fer the N%ro;ectN/ and each represents a cost o" the ¦roÍectz and as not eviously been aidR

The ndersi gne  ereby Ärther ceMji3es that there as not been aled ëith o served on the District notice o" aní l.enQ 'Æt to li¹Q oL attachment upon? or claiÑ aÂec5.<g the :ghß to ceceive ayment o½P any o" the moÓies aya Îe to the %ayee set ,rjh above{ wh.ch as not een ele]eed or will no5 ´e eleased sÈmulhaneously w'th the aîent Keo¿

The ndersi gne ereby Åer ce4tiaes that such e(uisition conta'ns no item rºresenting ayment on account o" any etained Kcengage| wbich the DistL'ct is at the ate o" s=ch certi3^ate enãtled to etainS

It is ereby »resented o the çdKsigne that the +oveØing -ody o" the Dismict as a oved th's e(uisition o4 ad appÙved the speci3c contracà with espect to which isbursements rsuant  to this e(uisition are e and payableƒ

Attached _reho are otoco ies o" the invoiceOs/ Ãom the vendor o" the ropergy ac(uired or serêices endered wik espect to which is =rÞemeÒt is ere y e(uestedS

-O++J c&“1ž I£&OZ1¡1F7 DISTHIcT

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cHA®¯IRM@@AN@€or VI   ’ E cHA¨$

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\  \8	888²

-JV

DISTRICT ENGINEER'S APPROVAL FOR PRO ECT EXPENDITIJRES

The ndersi gne District #ngËneer ereby ce4ái`Êes that tbis isbursement Ìs `ÕM a cost o" the 20)! %ro;e¶i and is consistent withV   >it the applica Ïe o  consnuction conlactŽ Oii/ the  lans         speci3caäons ,Ö the  ortion  o" t9e 20T! %Ú;ect with respect to whÉch such isbursement is eing mad¸� and} ï i/ e ×po o the D:sl.ct #ng:neerR

BY:	 	
DIST§IcT

CID Series 2018 Req. 00 - Orlando Sentinel	July , 2021	Page 1 of1

By Amanda Lane at 10:50 am, Jul 14, 2021

EXIIIB ITD
-I44_ .N11= :JMI[1AEQ 07OQN8.R M2LZO7Q7IF 3IM J*`CHT *F0
201! FIQ1 N1LY7O7R7IG +G0 .IFOQMW.VIF *..IYFQ

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*00N1OP'	2200 JaœŠ *»i’µi G•›¬	3XG0%	*f™¶„£„§„–’/.•’£²f¦†•’	
	]„“¦i› Ja›‹, 3> 32 !"			
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’•¦ ˜›i»„–¶£�¾ dii’ ˜a„h.

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˜a¾�i’¦ €i›i–o

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7¦ „£ iœid¾ ›i˜›i£i’¥ih d¾  ¬i ¶“hiœ£„}“ih ¬a¥ ¦€i 4•»i¡’} -–h¾ –l ¦‚i 0„£°„f¦ €a£ a˜˜›•»ih  ¬„£
›i™¶„£„¦„–’ •› a£ a˜˜›–»ih ¦i £˜if„rf f•’°af¥ ¼„¬ ›i£˜ig¦ ¦• ¼„f€ h„£d¶›£i�i’¦£ ˜¶œ£¶a’¨ ¦– ¦€„£ ›i™¶„£„¦„•’ a›i h¶i a’h ˜a¿adŒi.

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›i’hi›ih ¼„¦ �i£˜if¦ ¦– ¼„f h„£d¶Ÿ£i�i“¦ „£ i›ie¾ ›iš·i£¦ih.

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DISTRICT ENGINEER'S APPROVAL FOR PROJECT EXPENDITURE S
S€i µ’hi›£„}’ih 0„£¦›†f¦ 1’}„“ii› i›id¾ fiœ¦„ri£ ¬a¦ §�„£ h„£d¶›£i�i“¥ …£ w› a f–£¦ –n ¬i 201! J›•ˆif¦ a’h
„£ f–’£„£¦i’© ¼„¬( („) ¦i a˜˜Œ„fadŽi –› f–’£±¶f¦„–’ f•’°af¥) („„) ¬i ˜Ž	h £˜jf„uf  À–’£ v› ¬i ˜•›¦„–’ •l¥i 201! Jž•‰if¥ ¼„¦€ ›i£˜if¦ ¦– ¼„f £¶f€ h„£d¶›£i�i“¦ „£ di„“} �ahi) b , („„ ªi › — •l ¥i 0„£°„f¦ 1’}„’ii›.

BCID Se$ie% 018 Re#. 201-D nald W McIn&!%h %%"cia'e%	J() , 021	Page 1 oft

By Amanda Lane at 10:50 am, Jul 14, 2021

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Rua ­†`a‘™vgna` ua‘a^³ _a—via™ £Z› ‹^�vsZ§‹†™ v† ›ua ™›Z›a` Z…‹­‰› ™a› l‘Ÿu Z^‹°a uZ°a ^aa† x†_­–a` ^³
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†‹› �‘a°v‹­™�³ ^aa† �Zv`.

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09.>D-H ‹‘ X:02 09-;OD-H

DISTRICT ENGINEER'S APPROVAL OR PROJECT EXPENDITURES

Rua ­ˆ`a�™vgna` 1v™›‘x_› 2†sv†aa‘ ua‘a^³ _a‘¢vja™ ›uZ› £v™ `v™^­‘™a…aˆ› v™ n‘ Z _‹™› ‹e›ua 201# J‘‹a_› Z†` v™ _‹†™v™›a†› ±x£'  (v) ›ua Z���v_Z^‚a ‹‘ _‹†™ª_›v‹† _‹†¨Z_›* (vv) �ua ��       †` ™�a_wk_Z›v‹†™ l‘ £a �‹˜y‹† ‹e ›ua 201# K‘‹€a_� ±z£ ‘a™�a_› ›‹ ±uv_u ™­_u `v™^­‘™a…a†› v™ ^av†s …Z`a+ Z , (vv  £a ‘a� ‹e›ua 1v™¨x_� 2†sv†aa‘.

BY:

@. Ha±›‹†, K2

BCID Se$ie% 201  Re#. 202 - H ""ing Green & Sam%	J'l( , 021	Page 1 !f&

By Amanda Lane at 10:50 am, Jul 14, 2021

Work Authorizations/Proposed Services
(if applicable)

District’s Financial Position and Budget to Actual YTD

Boggy Creek Improvement District
Statement of Financial Position As of 7/31/2021

Current Assets

Capital Projects

General Long-	Total Term Debt

General Checking Account		
State Board of Administration		
Due From Other Governmental Units		
Prepaid Expenses		
Deposits		
Infrastructure Capital Reserve		
Interchange Maintenance Reserve		
Debt Service Reserve Series 2013		
Debt Service Reserve Series 2018		
Revenue Series 2013		
Interest Series 2018		
General Checking Account			$13,130.91	
Acquisition/Construction Series 2013			21,461.06	
Acquisition/Construction Series 2018			406.88	
Due From Other Governmental Units			203.44	
Total Current Assets			$35,202.29	

 	 

General		Debt Service	

Assets	

$452,752.51			
1,300.30			
30,610.27			
1,728.49			
4,550.00			
40,386.44			
4,723.90			
		$3,951,512.50	
		1,127,926.13	
		2.64	
		5,239.98	
$536,051.91		$5,084,681.25	

Investments
Amount Available in Debt Service Funds Amount To Be Provided
Total Investments

Total Assets

Current Liabilities
Accounts Payable
Total Current Liabilities

Long Term Liabilities
Revenue Bonds Payable - Long-Term Total Long Term Liabilities

Total Liabilities

Net Assets
Net Assets, Unrestricted
Net Assets - General Government
Current Year Net Assets - General Government

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets - General Government Net Assets, Unrestricted
Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets - General Government
Total Net Assets

Total Liabilities and Net Assets

$0.00	$0.00

$536,051.91	$5,084,681.25

Liabilities and Net Assets

$54,368.16

$54,368.16		$0.00	
$0.00		$0.00	
$54,368.16		$0.00	

$70,670.30 121,651.11
289,362.34		

($1,841,561.71)
(1,147,791.07)

8,074,034.03	
$481,683.75

$536,051.91		$5,084,681.25

$5,084,681.25	

Page 1 of 1

$0.00

$35,202.29

$0.00

$0.00

$0.00

$0.00

$5,084,681.25 41,475,318.75
$46,560,000.00

$46,560,000.00		$452,752.51
1,300.30
30,610.27
1,728.49
4,550.00
40,386.44
4,723.90
3,951,512.50
1,127,926.13
2.64
5,239.98
13,130.91
21,461.06
406.88
203.44
$5,655,935.45

$5,084,681.25 41,475,318.75
$46,560,000.00

$52,215,935.45	

$0.00

$46,560,000.00
$46,560,000.00

$46,560,000.00		

$54,368.16
$54,368.16

$46,560,000.00
$46,560,000.00

$46,614,368.16	

$0.00

$46,560,000.00		

$70,670.30 121,651.11
289,362.34

(1,841,561.71)
(1,147,791.07)

8,074,034.03
(22,384,631.35)
(5,078,818.54)
801,676.02

26,696,976.16
$5,601,567.29

$52,215,935.45	

($22,384,631.35)
(5,078,818.54)
801,676.02

26,696,976.16

$35,202.29

$35,202.29

Boggy Creek Improvement District
Statement of Activities As of 7/31/2021	
	
General	
Debt Service	
Capital Projects	
General Long- Term Debt	
Total	

Revenues						
Off-Roll Assessments	$920,455.63				$920,455.63	
Developer Contributions	6,815.64				6,815.64	
Other Income & Other Financing Sources	0.58				0.58	
Other Assessments		$2,717,989.21			2,717,989.21	
Inter-Fund Group Transfers In		(163.82)			(163.82)	
Debt Proceeds		703,230.77			703,230.77	
Inter-Fund Transfers In			$163.82		163.82	
Debt Proceeds			819,186.14		819,186.14	
Total Revenues	

$927,271.85	

$3,421,056.16	

$819,349.96	

$0.00	

$5,167,677.97	
Expenses						
Supervisor Fees	$3,600.00				$3,600.00	
Public Officials' Liability Insurance	3,498.00				3,498.00	
Trustee Services	7,577.79				7,577.79	
Management	31,666.66				31,666.66	
Engineering	4,400.50				4,400.50	
Dissemination Agent	3,750.00				3,750.00	
District Counsel	22,396.38				22,396.38	
Assessment Administration	7,500.00				7,500.00	
Audit	3,775.00				3,775.00	
Travel and Per Diem	85.82				85.82	
Postage & Shipping	222.67				222.67	
Legal Advertising	3,438.78				3,438.78	
Miscellaneous	332.57				332.57	
Web Site Maintenance	2,150.00				2,150.00	
Holiday Decorations	300.00				300.00	
Dues, Licenses, and Fees	175.00				175.00	
Electric	3,566.52				3,566.52	
Water Reclaimed	26,006.52				26,006.52	
General Insurance	3,968.00				3,968.00	
Property & Casualty	3,761.00				3,761.00	
Irrigation Parts	36,386.38				36,386.38	
Landscaping Maintenance & Material	216,833.08				216,833.08	
Landscape Improvements	68,264.60				68,264.60	
Tree Trimming	150.00				150.00	
Contingency	21,123.92				21,123.92	

Page 1 of 2

Boggy Creek Improvement District
Statement of Activities As of 7/31/2021

	Projects		Term Debt		
IME - Aquatics Maintenance	2,713.70								2,713.70	
IME - Irrigation	1,837.49								1,837.49	
IME - Landscaping	67,653.41								67,653.41	
IME - Lighting	569.58								569.58	
IME - Miscellaneous	3,747.46								3,747.46	
IME - Water Reclaimed	462.18								462.18	
Pest Control	1,510.00								1,510.00	
Entry and Wall Maintenance	137.21								137.21	
Streetlights	54,437.45								54,437.45	
Personnel Leasing Agreement	30,000.10								30,000.10	
Principal Payments (Series 2013)			$1,525,000.00						1,525,000.00	
Interest Payments (Series 2013)			2,743,917.78						2,743,917.78	
Interest Payments (Series 2018)			301,875.93						301,875.93	
Engineering					$11,641.25				11,641.25	
District Counsel					5,187.00				5,187.00	
Legal Advertising					848.13				848.13	
Total Expenses	$637,997.77		$4,570,793.71		$17,676.38		$0.00		$5,226,467.86	

General	Debt Service	Capital

General Long-

Total

Other Revenues (Expenses) & Gains (Losses)

Interest Income	$88.26								$88.26	
Interest Income			$1,946.48						1,946.48	
Interest Income					$2.44				2.44	
Total Other Revenues (Expenses) & Gains (Losses)	$88.26		$1,946.48		$2.44		$0.00		$2,037.18	
Change In Net Assets	$289,362.34		($1,147,791.07)		$801,676.02		$0.00		($56,752.71)	

Net Assets At Beginning Of Year	
$192,321.41		
$6,232,472.32		
($766,473.73)		
$0.00		
$5,658,320.00	

Net Assets At End Of Year	

$481,683.75		

$5,084,681.25		

$35,202.29		

$0.00		

$5,601,567.29	

Page 2 of 2

Actual	Budget	Variance

FY 2021	Percentage Adopted Budget		Variance

Revenues

Off-Roll Assessments	$	920,455.63	$	767,046.20	$	153,409.43	$	920,455.44	100.00%	
Developer Contributions		6,815.64		-		6,815.64		-		
Other Income & Other Financing Sources		0.58		-		0.58		-		
Net Revenues	$	927,271.85	$	767,046.20	$	160,225.65	$	920,455.44	100.74%	
General & Administrative Expenses										
Legislative										
Supervisor Fees	$	3,600.00	$	6,000.00	$	(2,400.00)	$	7,200.00	50.00%	
Financial & Administrative										
Public Officials' Liability Insurance		3,498.00		3,062.50		435.50		3,675.00	95.18%	
Trustee Services		7,577.79		5,833.33		1,744.46		7,000.00	108.25%	
Management		31,666.66		31,250.00		416.66		37,500.00	84.44%	
Engineering		4,400.50		9,583.33		(5,182.83)		11,500.00	38.27%	
Dissemination Agent		3,750.00		4,166.67		(416.67)		5,000.00	75.00%	
District Counsel		22,396.38		25,000.00		(2,603.62)		30,000.00	74.65%	
Assessment Administration		7,500.00		6,250.00		1,250.00		7,500.00	100.00%	
Reamortization Schedules		-		208.33		(208.33)		250.00	0.00%	
Audit		3,775.00		4,166.67		(391.67)		5,000.00	75.50%	
Arbitrage Calculation		-		1,000.00		(1,000.00)		1,200.00	0.00%	
Travel and Per Diem		85.82		250.00		(164.18)		300.00	28.61%	
Telephone		-		41.67		(41.67)		50.00	0.00%	
Postage & Shipping		222.67		416.67		(194.00)		500.00	44.53%	
Copies		-		1,666.67		(1,666.67)		2,000.00	0.00%	
Legal Advertising		3,438.78		7,916.67		(4,477.89)		9,500.00	36.20%	
Miscellaneous		332.57		4,583.30		(4,250.73)		5,500.00	6.05%	
Property Taxes		-		125.00		(125.00)		150.00	0.00%	
Web Site Maintenance		2,150.00		2,250.00		(100.00)		2,700.00	79.63%	
Holiday Decorations		300.00		5,000.00		(4,700.00)		6,000.00	5.00%	
Dues, Licenses, and Fees		175.00		145.81		29.19		175.00	100.00%	
Total General & Administrative Expenses	$	94,869.17	$	118,916.62	$	(24,047.45)	$	142,700.00	66.48%	

Page 1 of 2

		Actual		Budget		Variance	FY 2021
Adopted Budget	Percentage Variance	

Field Operations Expenses									
Electric Utility Services									
Electric	$	3,566.52	$	3,750.00	$	(183.48)	$	4,500.00	79.26%	
Entry Lighting		-		416.67		(416.67)	500.00	0.00%	
Water-Sewer Combination Services									
Water Reclaimed		26,006.52		29,166.67		(3,160.15)	35,000.00	74.30%	
Other Physical Environment									
General Insurance		3,968.00		3,479.17		488.83	4,175.00	95.04%	
Property & Casualty		3,761.00		3,145.83		615.17	3,775.00	99.63%	
Other Insurance		-		83.33		(83.33)	100.00	0.00%	
Irrigation Repairs		36,386.38		33,333.33		3,053.05	40,000.00	90.97%	
Landscaping Maintenance & Material		216,833.08		219,035.00		(2,201.92)	262,842.00	82.50%	
Landscape Improvements		68,264.60		54,166.67		14,097.93	65,000.00	105.02%	
Tree Trimming		150.00		33,333.33		(33,183.33)	40,000.00	0.38%	
Contingency		21,123.92		26,134.58		(5,010.66)	31,361.47	67.36%	
Pest Control		1,510.00		2,516.67		(1,006.67)	3,020.00	50.00%	
Hurricane Cleanup		-		16,666.67		(16,666.67)	20,000.00	0.00%	
Interchange Maintenance Expenses									
IME - Aquatics Maintenance		2,713.70		2,870.83		(157.13)	3,445.00	78.77%	
IME - Irrigation Repair		1,837.49		8,125.00		(6,287.51)	9,750.00	18.85%	
IME - Landscaping		67,653.41		65,652.17		2,001.24	78,782.60	85.87%	
IME - Lighting		569.58		1,354.17		(784.59)	1,625.00	35.05%	
IME - Miscellaneous		3,747.46		1,354.17		2,393.29	1,625.00	230.61%	
IME - Water Reclaimed		462.18		2,031.25		(1,569.07)	2,437.50	18.96%	
Road & Street Facilities									
Entry and Wall Maintenance		137.21		12,500.00		(12,362.79)	15,000.00	0.91%	
Streetlights		54,437.45		80,325.17		(25,887.72)	96,390.20	56.48%	
Parks & Recreation									
Personnel Leasing Agreement		30,000.10		30,000.00		0.10	36,000.00	83.33%	
Reserves									
Infrastructure Capital Reserve		-		16,805.56		(16,805.56)	20,166.67	0.00%	
Interchange Maintenance Reserve		-		1,966.67		(1,966.67)	2,360.00	0.00%	
Total Field Operations Expenses	$	543,128.60	$	648,212.91	$	(105,084.31)	$     777,855.44	69.82%	

Total Expenses	
$	
637,997.77	
$	
767,129.53	
$	
(129,131.76)	
$     920,555.44	
69.31%	

Income (Loss) from Operations	
$	
289,274.08	
$	
(83.33)	
$	
289,357.41	
$	(100.00)		
Other Income (Expense)									
Interest Income	$	88.26	$	83.33	$	4.93	$	100.00	88.26%	
Total Other Income (Expense)	$	88.26	$	83.33	$	4.93	$	100.00	88.26%	
Net Income (Loss)	$	289,362.34	$	-	$	289,362.34	$	-		

Page 2 of 2

Boggy Creek Improvement District
Budget to Actual
For the Month Ending 07/31/2021	
		
Oct-20			
Nov-20	
Dec-20	
Jan-21	
Feb-21		
Mar-21	
Apr-21	
May-21		
Jun-21		
Jul-21	

Revenues
Off-Roll Assessments Developer Contributions
Other Income & Other Financing Sources
Net Revenues
General & Administrative Expenses Legislative
Supervisor Fees
Financial & Administrative
Public Officials' Liability Insurance Trustee Services
Management Engineering Dissemination Agent District Counsel
Assessment Administration Reamortization Schedules Audit
Arbitrage Calculation Travel and Per Diem Telephone
Postage & Shipping Copies
Legal Advertising Miscellaneous Property Taxes
Web Site Maintenance Holiday Decorations Dues, Licenses, and Fees
Total General & Administrative Expenses	

$

$

$

$	

-
-
-
-

400.00

3,498.00
6,343.15
3,125.00
-
-
- 7,500.00
-
-
-
-
-
-
- 1,105.02
-
- 125.00
300.00
175.00
22,571.17	

$

$

$

$	

-
-
-
-

200.00

-
- 3,125.00
750.00
-
-
-
-
-
-
-
- 35.12
- 361.26
-
- 125.00
-
-
4,596.38	

$ 450,987.27	$	50,535.56	$   35,999.74
1,494.50	-	725.00
-	-	-
  
$ 452,481.77	$	50,535.56	$   36,724.74

$	-	$	400.00	$	400.00

-	-	-
-	-	-
3,125.00	3,125.00	3,125.00
187.50	125.00	750.00
-	1,250.00	-
4,563.00	2,709.50	1,710.30
-	-	-
-	-	-
-	-	-
-	-	-
18.29	-	6.90
-	-	-
12.48	14.52	14.85
-	-	-
-	342.50	346.25
40.16	-	-
-	-	-
125.00	425.00	125.00
-	-	-
-	-	-
  
$	8,071.43	$	8,391.52	$	6,478.30	

$

$

$

$	

443.57
4,449.50
-
4,893.07

400.00

-
- 3,125.00
312.50
1,250.00
2,855.64
-
-
-
-
-
- 13.08
-
-
-
- 125.00
-
-
8,081.22	

$ 212,214.90
146.64
-

$ 212,361.54

$	400.00

-
- 3,125.00
500.00
- 1,791.46
-
-
-
- 17.17
- 25.43
- 688.75
97.25
- 425.00
-
-

$	7,070.06	

$ 170,274.59
- 0.28

$ 170,274.87

$	400.00

-
- 3,125.00
571.00
- 5,503.97
-
-
-
- 29.08
- 35.52
- 297.50
40.16
- 125.00
-
-

$   10,127.23	

$

$

$

$	

-
-
-
-

200.00

- 1,234.64
3,333.33
758.50
1,250.00
-
-
- 3,775.00
- 7.47
- 40.11
- 297.50
-
- 125.00
-
-
11,021.55	

$

$

$

$	

-
- 0.30
0.30

800.00

-
- 3,333.33
446.00
- 3,262.51
-
-
-
- 6.91
- 31.56
-
- 155.00
- 425.00
-
-
8,460.31	

Field Operations
Electric Utility Services
Electric
Entry Lighting
Water-Sewer Combination Services
Water Reclaimed	

$		

-
-

-	

$	

371.46
-

1,984.19	

$	375.99	$	400.42	$	380.66
-	-	-

1,772.44	3,111.22	2,289.42	

$	

377.37
-

1,500.88	

$	427.35
-

2,928.69	

$	420.71
-

4,121.88	

$	

407.38
-

5,250.20	

$	

405.18
-

3,047.60	

YTD Actual

$  920,455.63
6,815.64
0.58	
$     927,271.85

$	3,600.00

3,498.00
7,577.79
31,666.66
4,400.50
3,750.00
22,396.38
7,500.00
- 3,775.00
- 85.82
- 222.67
- 3,438.78
332.57
- 2,150.00
300.00
175.00	
$	94,869.17

$	3,566.52	
26-,006.52	

Page 1 of 2

Boggy Creek Improvement District
Budget to Actual
For the Month Ending 07/31/2021	

Other Physical Environment
General Insurance
Property & Casualty Insurance Other Insurance
Irrigation Repairs
Landscaping Maintenance & Material Landscape Improvements
Tree Trimming Contingency Pest Control
Hurricane Cleanup
Interchange Maintenance Expenses
IME - Aquatics Maintenance IME - Irrigation
IME - Landscaping IME - Lighting
IME - Miscellaneous IME - Water Reclaimed
Road & Street Facilities
Entry and Wall Maintenance Streetlights
Parks & Recreation
Personnel Leasing Agreement
Reserves
Infrastructure Capital Reserve Interchange Maintenance Reserve
Total Field Operations Expenses

Total Expenses
Income (Loss) from Operations Other Income (Expense)
Interest Income
Total Other Income (Expense)

Net Income (Loss)	

$

   $ 

$

$
$

$	
Oct-20

3,968.00
3,761.00
- 2,800.96
21,391.81
-
-
-
-
-

271.37
- 6,565.22
- 1,170.00
-

-
- 3,000.01
-
-
42,928.37

65,499.54  

(65,499.54)

5.31
5.31

(65,494.23)	

$

   $ 

$

$
$

$	
Nov-20

-
-
- 5,767.06
21,391.81
4,445.00
150.00
-
-
-

271.37
97.91
6,565.22
59.81
- 27.81

137.21
5,167.46

3,000.01

-
-
49,436.32

54,032.70  

(54,032.70)

4.71
4.71

(54,027.99)	
Dec-20	Jan-21	Feb-21

-	-	-
-	-	-
-	-	-
4,141.56	5,719.40	5,422.00
21,391.81	21,391.81	21,877.64
-	-	-
-	-	-
9,975.00	619.00	2,824.00
-	-	-
-	-	-

271.37	271.37	271.37
298.74	318.50	213.93
-	13,130.44	6,630.22
61.23	68.05	59.09
1,560.00	196.62	307.35
35.21	22.65	37.00

-	-	-
5,315.97	5,207.64	6,456.95

3,000.01	3,000.01	3,000.01

-	-	-
-	-	-
$   48,199.33	$	53,457.13	$ 49,769.64

   $   56,270.76       $	61,848.65        $   56,247.94  

$ 396,211.01	$     (11,313.09)	$ (19,523.20)

$	8.98	$	8.75	$	8.20
$	8.98	$	8.75	$	8.20

$ 396,219.99	$     (11,304.34)	$ (19,515.00)	
Mar-21

-
-
- 6,150.00
21,877.64
-
-
- 1,510.00
-

271.37
-
- 59.30
99.12
27.81

- 6,457.75

3,000.01

-
-
$   41,331.25

  $   49,412.47  

$ (44,519.40)

$	9.22
$	9.22

$ (44,510.18)	
Apr-21

-
-
- 3,528.40
(39.49)
-
-
-
-
-

271.37
356.31
14,804.07
97.27
414.37
57.63

- 6,458.30

3,000.01

-
-
$   32,304.28

  $ 39,374.34  

$ 172,987.20

$	9.97
$	9.97

$ 172,997.17	

$

   $ 

$

$
$

$	
May-21

-
-
-
- 43,794.77
-
- 5,425.92
-
-

271.37
107.60
6,565.32
56.22
- 42.60

- 6,458.30

3,000.01

-
-
70,264.70

80,391.93  

89,882.94

9.87
9.87

89,892.81	
Jun-21

-
-
- 2,857.00
21,877.64
4,125.00
-
-
-
-

271.37
399.75
6,565.32
53.60
- 106.52

- 6,457.54

3,000.01

-
-
$   51,371.33

  $   62,392.88  

$ (62,392.88)

$	12.06
$	12.06

$ (62,380.82)	

$

  $ 

$

$
$

$	
Jul-21

-
-
-
- 21,877.64
59,694.60
- 2,280.00
-
-

271.37
44.75
6,827.60
55.01
- 104.95

- 6,457.54

3,000.01

-
-
104,066.25

112,526.56  

(112,526.26)

11.19
11.19

(112,515.07)	

 
YTD Actual

3,968.00
3,761.00

36,386.38
216,833.08
-
68,264.60

12510,1.0203.92
1,510.00

2,-713.70
1,837.49
67,653.41

569.58
3,747.46

462.18

15347,4.2317.45

30,000.10	
$     543,128.60
-
$ -  637,997.77	

$     289,274.08

$	88.26	
$	88.26	
$     289,362.34	

Page 2 of 2

Boggy Creek Improvement District Cash Flow

FY 2020 Inflows	FY 2020 Outflows	FY 2021 Inflows	FY 2021 Outflows	End. Cash	

15,251.97	
(9,123.49)	
1.46	
(56,312.94)	
62,257.84	
213.06	(1,689.50)	16,669.40	(26,119.08)	51,331.72	
1,058.00	-	467,110.80	(88,102.52)	431,398.00	
-	-	55,204.60	(97,740.10)	388,862.50	
-	-	65,861.78	(75,068.08)	379,656.20	
-	-	20,554.08	(58,309.73)	341,900.55	
-	-	213,357.75	(68,399.68)	486,858.62	
-	-	206,218.12	(94,624.12)	598,452.62	
-	-	14,675.60	(32,557.82)	580,570.40	
-	-	700,007.75	(827,825.64)	452,752.51	
-	-	15,401.58	(49,226.65)	418,927.44 as of 08/11/2021	

Beg. Cash

10/1/2020	112,440.84	
11/1/2020	62,257.84	
12/1/2020	51,331.72	
1/1/2021	431,398.00	
2/1/2021	388,862.50	
3/1/2021	379,656.20	
4/1/2021	341,900.55	
5/1/2021	486,858.62	
6/1/2021	598,452.62	
7/1/2021	580,570.40	
8/1/2021	452,752.51	

Totals	 	16,523.03	(10,812.99)	1,775,062.92	(1,474,286.36)

Boggy Creek Improvement District Construction Tracking - mid-August

Amount

Series 2018 Bond Issue
Original Construction Fund - Not To Exceed	$	25,000,000.00
Additions (Interest, Transfers from DSR, etc.)		164,680.62 Cumulative Draws Through Prior Month	(11,434,875.98)
==========
Construction Funds Available	$	13,729,804.64

Requisitions This Month
Requisition 2018-203: Donald W. McIntosh Associates	$	(1,435.50) Requisition 2018-204: Hopping Green & Sams			(725.00)
==========
Total Requisitions This Month	$	(2,160.50)
==========
Construction Funds Remaining	$	13,727,644.14

Committed Funding
Lake Nona Medical City Drive Phase 2 – Developer-owned as of 03/2020	-
==========

Total Committed Funding	$	-
==========	
Net Uncommitted		13,727,644.14