MONTEREY CONGRESS COMMUNITY DEVELOPMENT DISTRICT

PALM BEACH COUNTY REGULAR BOARD MEETING OCTOBER 1, 2024
6:00 P.M.

Special District Services, Inc.
The Oaks Center 2501A Burns Road
Palm Beach Gardens, FL 33410
www.montereycongresscdd.org 561.630.4922 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA MONTEREY CONGRESS
COMMUNITY DEVELOPMENT DISTRICT
100 Lake Monterey Circle Boynton Beach, Florida 33426 REGULAR BOARD MEETING
October 1, 2024
6:00 p.m.

Call to Order
Proof of Publication…	Page 1
Establish Quorum
Additions or Deletions to Agenda
Comments from the Public for Items Not on the Agenda
Approval of Minutes
August 6, 2024 Regular Board Meeting Minutes…	Page 2
Old Business
New Business
Consider Approval of Landscape Lighting Proposal…	Page 5
Consider Resolution No. 2024-05 – Adopting a Fiscal Year 2023/2024 Amended Budget…	Page 30
Auditor Selection Committee
Ranking of Proposals/Consider Selection of an Auditor…	Page 35
Administrative Matters
Board Members Comments
Adjourn

Publication Date 2024-09-23

Subcategory Miscellaneous Notices

MONTEREY/CONGRESS COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2024/2025 REGULAR MEETING SCHEDULE
NOTICE IS HEREBY GIVEN that the Board of Supervisors of the Monterey/Congress Community Development District will hold meetings at 100 Lake Monterey Circle, Boynton Beach, Florida 33426 at 6:00 p.m. on the following dates:
October 1, 2024
November 5, 2024
December 3, 2024
January 7, 2025
February 4, 2025
March 4, 2025
April 1, 2025
May 6, 2025
June 3, 2025
July 1, 2025
August 5, 2025
September 2, 2025
The purpose of the meetings is to conduct any and all business coming before the Board. Meetings are open to the public and will be conducted in accordance with the provisions of Florida law. Copies of the Agendas for any of the meetings may be obtained from the Districts website or by contacting the District Manager at (561) 630-4922 and/or toll free at 1-877-737-4922 prior to the date of the particular meeting.
From time to time one or more Supervisors may participate by telephone; therefore a speaker telephone will be present at the meeting location so that Supervisors may be fully informed of the discussions taking place. Meeting 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 ensure 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 (561) 630-4922 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. MONTEREY/CONGRESS COMMUNITY DEVELOPMENT DISTRICT
www.montereycongresscdd.org No.10581332 Sept. 23, 2024

Page 1

MONTEREY/CONGRESS COMMUNITY DEVELOPMENT DISTRICT REGULAR BOARD MEETING
AUGUST 6, 2024

CALL TO ORDER
District Manager Jason Pierman called the August 6, 2024, Regular Board Meeting of the Monterey/Congress Community Development District (“District”) to order at 6:06 p.m. at 100 Lake Monterey Circle, Boynton Beach, Florida 33426.

PROOF OF PUBLICATION

Mr. Pierman presented proof of publication that notice of the Regular Board Meeting had been published in the Palm Beach Post on September 25, 2023, as part of the District’s Fiscal Year 2023/2024 Regular Meeting Schedule, as legally required.
ESTABLISH A QUORUM
Mr. Pierman determined that the attendance of Chairperson Libia Cristancho, Vice Chairman Willie Ford and Supervisors Diana Puentes and Lissette Montavo constituted a quorum and it was in order to proceed with the meeting.

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

ADDITIONS OR DELETIONS TO THE AGENDA

There were no additions or deletions to the agenda.

COMMENTS FROM THE PUBLIC FOR ITEMS NOT ON THE AGENDA

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

APPROVAL OF MINUTES
June 4, 2024, Public Hearing & Regular Board Meeting

Mr. Pierman presented the minutes of the June 4, 2024, Public Hearing & Regular Board Meeting and asked if there were any changes.

There being no changes, a motion was made by Ms. Puentes, seconded by Ms. Montavo and passed unanimously approving the minutes of the June 4, 2024, Public Hearing & Regular Board Meetings, as presented.

OLD BUSINESS

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

NEW BUSINESS
Consider Resolution No. 2024-04 – Adopting Goals and Objectives

RESOLUTION 2024-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE MONTEREY CONGRESS COMMUNITY DEVELOPMENT DISTRICT ADOPTING GOALS, OBJECTIVES, AND PERFORMANCE MEASURES AND STANDARDS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
A motion was made by Ms. Montavo, seconded by Mr. Ford and passed unanimously adopting Resolution No. 2024-04, as presented.

Consider Landscape Lighting Proposal

Ms. Montavo noted that she was still trying to track down the type of lighting she was investigating. Following discussion, it was suggested that she reach out to Bay Court Worldwide, who provided the original proposal to the HOA, to see if they had a product similar to what she was trying to find. Provided a contractor is identified who can install the correct type of lighting, Mr. Pierman will work with them to have everything lined up prior to the next meeting, so the Board can approve an agreement.

ADMINISTRATIVE MATTERS
Mr. Pierman noted that the next meeting would bd held on October 1st, unless no lighting proposals are available.
BOARD MEMBER COMMENTS
There were no further comments from the Board Members.
ADJOURNMENT

There being no further business to come before the Board, a motion was made by Ms. Montavo, seconded by Ms. Puentes and unanimously passed adjourning the Regular Board Meeting at 6:21 p.m.

	

P R O P O S A L

Outdoor Lighting Perspectives of West Palm Beach 140 Date Palm Dr
West Palm Beach, FL 33403
(561) 851-3394
westpalmbeach@outdoorlights.com outdoorlights.com/west-palm-beach/

Date	August 13, 2024	
Total	$21,395.00	

Billing/Service Address
Lisett Montalvo
118 Lake Monterey Cir Boynton Beach, FL 33426
(561) 889-5159
Ljmfamilia@aol.com

H O A	C O M M U N I T Y		L A N D S C A P E	L I G H T I N G D E S I G N

This proposal expires on 11/1/2024

This proposal contains 3 options. Be sure to click the checkboxes below for the options you want to include.

Item	Description	Qty	Rate		
Commercial Installation	LED lighting system installation. Includes professional customized lighting design, installation labor, fixtures, LED components, controller, professional- grade transformer, all necessary wire, connection parts, and one year of our Shine365 program. Our team will also come out and complete a nighttime adjustment following installation.	1			
Astronomic Interior Timer	(3) Astronomic timers that go inside of the existing transformers. They allow for dusk till dawn operation that will automatically adjust for daylight savings. Also equipped with backup batteries that allow the timers to retain their information incase of power outage.
Astronomic Interior	3	95.00		
12 Gauge Wire	A charge for the excessive amount of wire needed to replace the existing. New wire will run between the	800
LF	2.50	$	

	

				

	

	

	

	

	

  	

  	

	

				

	

	

  

 	

	

					

	

	

	

	

 	

 	

	

		

	

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T E R M S	A N D	C O N D I T I O N S

Perspectives to secure the agreed upon fee for installation, materials, and/or services provided. Returned checks or chargebacks will result in a time- price differential (FINANCE CHARGE) of 18% (eighteen percent) per annum, but in no event in excess of the maximum amount allowed by law, shall be assessed and due on the unpaid balance from the due date until payment is received in f by the Outdoor Lighting Perspectives service provider. Payments received will be applied first to any outstanding FINANCE CHARGE and the remainder to the unpaid balance on the account.
Caution: A potential fire hazard exists if fixture and / or bulbs are covered with leaves, pine needl mulch or other flammable material. Fixtures and / or bulbs covered by such materials will render applicable warranties void, and may cause fixtures to fail. DAMAGE DUE TO ACCIDENT; MISUSE; ABUSE; THEFT; VANDALISM; RIOT; EXPLOSION; EARTHQUAKE; LIGHTNING; FIRE; WATER OR FLOO DAMAGE; NEGLIGENT, RECKLESS, KNOWING OR INTENTIONAL DAMAGE; OR ISSUES CAUSED BY HOME ELECTRICAL ISSUES; MAN-MADE DISASTERS, AND OTHER "ACTS OF GOD" are not covered b
any warranty. It is the client's responsibility to ensure that 110-volt electric receptacles are availab for system use, and are in good working order. Outdoor Lighting Perspectives disclaims all responsibility for ensuring that utilized household circuits contain suicient electrical load capacities. Outdoor Lighting Perspectives is not responsible for grass, shrubs, driveways, or other components of property that are affected by installation. Homeowner will be notified in advance any necessary alterations to structures or landscape. One year guarantee on halogen bulbs is vali only if lights are operated under "normal use," deemed to be from sunset until 12:00am midnight Lifetime fixture guarantee applies to all brass/and or copper fixtures and well light fixtures produced by Outdoor Living Brands Supply Corp. exclusively for Outdoor Lighting Perspectives (OLP). All non-OLP fixtures are covered by their respective manufacturer's warranties. Any tampering or attempts to fix any problems with, or alter any part of the lighting system, whether the homeowner, associated vendors, or any other persons not employed by Outdoor Lighting Perspectives, will void all warranties. Outdoor Lighting Perspectives does not provide warranties o work performed on any lighting system not originally installed by Outdoor Lighting Perspectives. Clients are responsible to verify proposed design is entirely on their property. Outdoor Lighting Perspectives disclaims any and all liabilities for any repercussions due to equipment being installe on neighboring property. All Outdoor Lighting Perspectives franchise locations are independently owned and operated. Notice of Cancellation: You may cancel this contract, without penalty or obligation, at any time prior to midnight of the third business day after the date the contract is signed. If you cancel, any payment made by you under this contract will be returned within ten da following the receipt of your cancellation notice by the seller. Acceptance of this proposal indicate an agreed upon and binding contract between the parties listed as the billing/service address and Outdoor Lighting Perspectives.
SHINE365 LIMITED LIFETIME WARRANTY LIMITED WARRANTY TERMS AND CONDITIONS
Subject to the terms and conditions described herein, Outdoor Lighting Perspectives of West Palm Beach, ("Outdoor Lighting Perspectives"), warrants to the original end-user customer of the products specified below ("Products") that are installed by Outdoor Lighting Perspectives for the customer, that Outdoor Lighting Perspectives will repair or replace those Products that fail due to defects in material or workmanship. Repaired parts or replacement products will be provided by Outdoor Lighting Perspectives on an exchange basis and will be either new or refurbished to be

functionally equivalent to new. This limited warranty covers only repair or replacement for defective Products installed by Outdoor Lighting Perspectives as provided above.
Outdoor Lighting Perspectives will not be liable for special, incidental, punitive or consequential damages, including, but not limited to, loss of enjoyment, business interruption, loss of profits, damage to or loss of other property or persons. Outdoor Lighting Perspectives' obligation to repa or replace any listed/covered Product, as may be required, is the sole and exclusive remedy available to you under this limited warranty. This limited warranty is in lieu of and supercedes all other warranties, express or implied. Some states may not allow the exclusion or limitation of incidental or consequential damages, so that exclusion may not apply to you. This limited warrant gives you certain legal rights. You may have other rights that vary from state to state. This limited warranty does not extend the manufacturer's warranty.
ELIGIBILITY FOR LIMITED WARRANTY
The only lighting systems eligible for this warranty are those systems originally installed by Outdo Lighting Perspectives using Outdoor Lighting Perspectives branded products. In addition, the warranty only applies if the end-user customer enrolls in the annual maintenance plan, and only for so long as they are in good standing with and remains enrolled in the annual maintenance pla The annual maintenance plan fee is based on the components of the lighting system installed.
A customer ceases to be in good standing under the annual quality check service if they do not timely make a payment due for that program. A customer whose annual quality check service lapses may re-enroll under the following conditions: 1) lighting system must be recertified, and 2) lighting system must be upgraded to current specifications. An inspection/recertification fee will apply, and standard labor and parts rates would apply for any required upgrades, all such costs being the responsibility of the customer. Once complete, the customer would be entered back int the Shine365 warranty program.
The end-user customer must retain proof of original ownership (original sales invoice). If the premises where the lighting system was installed is transferred, this Limited Warranty is also transferrable to the second owner as long as the new owner enrolls in the annual maintenance plan and for so long as the new owner is in good standing with and remains enrolled in the annua maintenance plan.
LIMITED WARRANTY EXCLUSIONS This limited warranty is subject to all of the following conditions and exclusions:

Outdoor Lighting Perspectives is not liable for, and does not cover under warranty, any cost associated with determining the source of the system problems. These costs shall be borne solely by the purchaser.
Outdoor Lighting Perspectives is not liable for and does not cover under warranty, any cost associated with installing, servicing, repairing and/or updating lighting system components that are not produced by Outdoor Living Brands Supply Corp. exclusively for the Outdoor Lighting Perspectives brand or were not originally installed by Outdoor Lighting Perspectives or have been serviced by any other than a certified Outdoor Lighting Perspectives technician These costs shall be borne solely by the purchaser.

In order to keep this limited warranty in effect, the product must have been handled and serviced only by a certified Outdoor Lighting Perspectives technician.
This limited warranty does not cover any damage due to: ACCIDENT; MISUSE; ABUSE; THEFT; VANDALISM; RIOT; EXPLOSION; EARTHQUAKE; LIGHTNING; FIRE; WATER OR FLOOD DAMAGE NEGLIGENT, RECKLESS, KNOWING OR INTENTIONAL DAMAGE; OR ISSUES CAUSED BY HOME
ELECTRICAL ISSUES. This limited warranty does not apply to any purchaser who bought the product from a reseller, distributor or non-authorized Outdoor Lighting Perspectives business, including but not limited to purchases from Internet auction sites. This limited warranty does not cover claims also covered by a manufacturer's warranty, any service contract, or claims covered by insurance (e.g., homeowner's insurance or general liability insurance).
This limited warranty is provided solely by Outdoor Lighting Perspectives (the independent franchisee identified above).
Powder coating and finishes are NOT covered by warranty. This applies to and may be covered by a MANUFACTURERS warranty but is not in any case extended by the SHINE 365 Limited Lifetime Warranty or any implied warranty through Outdoor Lighting Perspectives.

PRODUCTS COVERED
Subject to the limitations and exclusions noted above, the following Outdoor Lighting Perspective Products produced by Outdoor Living Brands Supply Corp. exclusively for Outdoor Lighting Perspectives are covered by the Shine365 limited lifetime warranty from the date of original retail purchase when you opt-in to the annual quality check service:

All transformers installed by Outdoor Lighting Perspectives.
In addition to the limitations set forth above, the warranty does not cover service calls to res circuit breakers or GFCI's. If anyone other than a qualified Outdoor Lighting Perspectives technician accesses the transformer for any reason other than timer adjustment, this warranty is void. Any additional fixtures that are added to the transformers that may cause the transformer to overload will void the warranty.*
All brass and/or copper fixtures and well light fixtures installed by Outdoor Lighting Perspectives.
Any fixtures damaged by homeowner or third-party will not be covered by warranty. * Brass, heavy-duty glass covers.
The warranty does not cover lost or stolen lens covers or scratches. Glass and plastic lens covers that have been covered in mulch or other debris resulting in damage are not covered by this warranty.
Low-voltage wire

 The warranty does not cover wire mistakenly cut by the property owner or other vendors or electrical shortage to the line as a result of anything being driven, stapled or manipulated in the wire lines.
 LED bulbs

*Note: All other transformers and fixtures including internal components installed by Outdoor Lighting Perspectives will be covered by the original manufacturer's warranty.
The following items are not covered under the Shine365 warranty include:

 All Lighting Control Automation controls, modules and astronomical timers.  Halogen bulbs
  Any lens cover with a painted finish: The warranty does not cover lost or stolen lens covers o scratches.
 Commercial fixtures
 RGBW (Red, Green, Blue, White) or any color-changing fixtures  Integrated non-field-serviceable fixtures
 Bistro/String lighting lamps or cord
  Wifi, Z-Wave, Bluetooth or radio controlled control systems
 Holiday lighting and festive products including but not limited to C9 bulbs and wire, wreaths garland, string lighting, tree wraps, etc.
  Roofline Track Lighting

BASIC WARRANTY COVERAGE
For any customer that chooses not to be in the Shine365 limited lifetime warranty program or if your Shine365 warranty lapses, the following items are covered for two years from the date of installation:

All transformers installed by Outdoor Lighting Perspectives. This limited warranty does not cover any damage due to: accident; misuse; abuse; theft; vandalism; riot; explosion; earthquake; lightning; fire; water or flood damage; negligent, reckless, knowing or intentiona damage; issues caused by home electrical issues; or service calls to reset circuit breakers or GFCI's. If anyone other than a qualified Outdoor Lighting Perspectives personnel accesses th transformer for any reason other than timer adjustment, this warranty is void. Any additiona fixtures that are added to the transformers that may cause the transformer to overload will void the warranty.
All brass and/or copper fixtures and well light fixtures installed by Outdoor Lighting Perspectives. Any fixtures damaged by homeowner or a third-party will not be covered by

warranty. This limited warranty does not cover any damage due to: accident; misuse; abuse; theft; vandalism; riot; explosion; earthquake; lightning; fire; water or flood damage; negligen reckless, knowing or intentional damage; or issues caused by home electrical issues.
 LED bulbs except LightCraft Bistro Bulbs and Bistro String which are covered for a period of one year only.
 Low-voltage wire. The warranty does not cover wire mistakenly cut by the property owner or other vendors or electrical shortage to the line as a result of anything being driven, stapled o manipulated into the wire lines.
 RGBW (Red, Green, Blue, White) or any color-changing fixtures
 Brass, heavy-duty glass covers. The warranty does not cover lost or stolen lens covers or scratches. Glass and plastic lens covers that have been covered in mulch or other debris resulting in damage are not covered by this warranty.

The following items are not covered under the basic warranty:
 All Lighting Control Automation controls, modules and astronomical timers.  Halogen bulbs
  Any lens cover with a painted finish: The warranty does not cover lost or stolen lens covers o scratches.
 Commercial fixtures
  Integrated non-field-serviceable fixtures
 Holiday lighting and festive products including but not limited to C9 bulbs and wire, wreaths garland, string lighting, tree wraps, etc.
 Bistro lighting bulbs and string
 Any damage due to: ACCIDENT; MISUSE; ABUSE; THEFT; VANDALISM; RIOT; EXPLOSION; EARTHQUAKE; LIGHTNING; FIRE; WATER OR FLOOD DAMAGE; NEGLIGENT, RECKLESS, KNOWING OR INTENTIONAL DAMAGE; OR ISSUES CAUSED BY HOME ELECTRICAL ISSUES. Th
limited warranty does not apply to any purchaser who bought the product from a reseller, distributor or non-authorized Outdoor Lighting Perspectives business, including but not limited to purchases from Internet auction sites. This limited warranty does not cover claims also covered by a manufacturer's warranty, any service contract, or claims covered by insurance (e.g., homeowner's insurance or general liability insurance).
 Roofline Track Lighting

ROOFLINE TRACK LIGHTING

Outdoor Lighting Perspectives (OLP) warrants only to the original end user that the products and parts used to complete and contribute to a functioning lighting system including, but no

limited to, lights, power kits, controllers, extensions, cables, connectors, and tracks will be fr from defects in material and workmanship for 5 years.
 DISCLAIMER OF ALL OTHER WARRANTIES. NO OTHER WARRANTIES, EXPRESSED OR IMPLIED, ARE GIVEN, AND OLP EXPRESSLY DISCLAIMS ALL OTHER WARRANTIES, INCLUDING AND WITHOUT LIMITATION, THE IMLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A
PARTICULAR PURPOSE. Some jurisdictions do not allow limitations on how long an implied warranty lasts, so the above limitation may not apply to particular end users.
  Limitations. No salesperson, representative, or agent of OLP is authorized to make any guaranty, warranty, or representation that contradicts the terms contained in this Limited Warranty. Any waiver, alteration, addition, or modification to the warranties contained herin must be in writing and signed by authorized representatives of OLP to be valid, binding, and enforceable. OLP does not assume responsibility for any specific application to which any products or parts are applied including, but not limited to, compatibility with other equipment. All statements, technical information, or recommendations relating to the products or parts are based upon tests believed to be reliable, but do not consitute a guaranty or warranty. OLP SHALL NOT UNDER ANY CIRCUMSTANCES WHATSOEVER BE LIAB TO ANY PARTY FOR LOSS OF PROFITS, DIMINUTION OF GOOD WILL, OR ANY OTHER SPECIAL CONSEQUENTIAL, OR INCIDENTAL DAMMAGES WHATSOEVER WITH RESPECT TO ANY CLAIM
IN CONNECTION WITH OLP PRODUCTS AND PARTS. Some jurisdictions do not allow the exclusion or limitation of incidential or consequential damages, so the above limitation or exclusion may not apply to particular end users.
 What May Void the Warranty. This Limited Warranty shall be null and boid in the following circumstances.

Accident, damage, abuse or misuse of products or parts.
Installation, modification or repair of any product or part by the end user or any non- authorized OLP service provider; or
Improper use or installation, or damage by accident or neglect, of any product or part by en user or any third party; or
Abnormal operating conditions or applications, including but not limited to power surges, lightning, hurricanes, tornadoes, tsunamis and other weather related incidents or acts of Go
Failure of the end user or any third part to exercise caution to protect any product or part or physical abuse.

Claims
When presenting a claim under this Limited Warranty, you must provide Outdoor Lighting Perspectives with the original sales invoice, which constitutes evidence of the original purchaser=s date of purchase. You must provide Outdoor Lighting Perspectives with documentation of all services performed on the Products.
To submit a claim, you must contact Outdoor Lighting Perspectives at:

Outdoor Lighting Perspectives of West Palm Beach 140 Date Palm Dr
West Palm Beach, FL 33403
(561) 851-3394
westpalmbeach@outdoorlights.com

Click here if you no longer wish to receive notifications or related information about this proposa

$20,400.00

TOTAL

#1507
Aug 13, 2024
Aug 9, 2024
Sep 6, 2024

ESTIMATE
ESTIMATE DATE SERVICE DATE EXPIRATION DATE

Sitellight Outdoor Lighting and Audio

Lissette Montalvo
118 Lake Monterey Cir Boynton Beach, FL 33426

CONTACT US

3866 Prospect Ave, Ste 12 West Palm Beach, FL 33404

 (561) 889-5159
 ljmfamilia@aol.com

 (561) 629-0693
 Admin@sitellight.com

ESTIMATE

Services	qty

Misc - Consultation	1.0
Note: Interested in lighting some of the trees of the development

We will help in the process of inding the system that its needs and budget of the client.

Note: If you are interested in inancing a project over $2000, please let us know, we can get you set up.

*If split into 3 monthly payments, the rate is 0%
*Short application, quick decision, 24/7
*APR from 0% to 29.9%
*Terms from 3 to 60 months; up to 6 options per customer
*Soft credit pull (checking options does not impact your credit score)
*No prepayment penalties, origination fees, late fees, or compounding interest
*100% paperless

Note	1.0
This quote is for 30 marine grade virgin brass Sterling lights with a heavy duty knuckle that makes them difficult to break and are durable to last for years to come (these are not a Home Depot type of product). The lights have adjustable lumen and are powerful enough to reach the canopy of the trees. We want to help you avoid having to repeat this process in the next two years (your previous experience with inexpensive lighting). We are also including a maintenance agreement and will come onsite and service your lights twice per year. Sitellight understands that Monterey is on a tight budget and the intention here is to give you a starting point in your project that will light up the canopy on the south side of your development that will also provide some ambient lighting to the sidewalk. We have proposed permapost to protect the wire and ixtures from damage and will illuminate with a warm uplighting. This will hopefully keep the lights out of harms way of the landscapers working on the ground. We will also mount a 600w transformer on the back of the wall for security purposes. We will also remove your existing lights that are not functioning to improve the landscape appearance.

Marine Grade, Virgin Brass with UV coating
Six lumen settings
Single source LED chip for greater lux control
Lumen Output: 230 lm - 730 lm
Operating Voltage: 9V - 15V AC
Color Rendering Index: 92+
Removable, drop-in optics
Patented, sleek design
Enhanced strength from through bolt in the knuckle
Plugs to prevent insect and moisture penetration
12 year warranty

Warranty - Sitellight Outdoor Lighting and Audio	1.0
Lighting Warranty

Sitellight only uses quality materials and ixtures to ensure that your lighting system looks incredible all year round. Here is a summary of what your warranty covers:

Mid-Grade Drop-in LED Fixtures: 12 Year Warranty on the ixture and a 2 Year Warranty on the LED lamps. Premium Sterling LED Fixtures: 12 Year Warranty on the ixture and LED components.
Premium Lumien LED Fixtures: 10 Year Warranty on the ixture and LED components. Premium Color Fixtures: 5 Year Warranty on the ixture and LED components.
Digital Timer: 1-Year Warranty. Transformers: 12 Year Warranty. Workmanship: 1 Year Labor Warranty

*This warranty does not cover damages occurring from Acts of God, war, civil commotion, ire, lood or other casualty, labor difficulties, shortages of labor, materials or equipment, government regulations, unusually severe weather, animal/insect damage, or other causes beyond such party's reasonable control, lightning (We suggest surge protection on circuits that have outdoor lighting equipment), etc.), excessively dirty or unmaintained ixtures, misuse of any wiring, transformer or ixture, theft, vandalism, abuse, misuse. It is important to contact a representative from Sitellight to assist in any modiication or repair of any such product. Any such misuse or modiications performed by anyone except a representative from Sitellight will nullify any implied or stated warranties. Labor Warranty can be extended with the purchase of a maintenance plan

To schedule warranty work, please call our main office line at (561) 629-0693

Misc - Terms of Sale	1.0
*Pricing valid for 30 days from date on proposal. When approved by the Client (deposit payment constitutes approval) and Sitellight, this becomes a non-cancelable contract and the Client hereby agrees to pay the contract price according to the terms detailed above. The price(s) quoted are subject to change if not accepted within 30 days. The Client is to pay invoice total according to the following payment schedule: (50%) deposit due upon signing of contract and (50%) due upon completion of the project as quoted. All past due accounts will be charged interest at 18% per year (1.5% per month). Interest will begin to accrue 14 days after the date of completion. All material is guaranteed to be as speciied. System will work as expected. All work to be completed in a workman like manner according to standard practices. All agreements are contingent upon no strikes, accidents, or delays beyond our control. Owner is to carry general property insurance. Approvals/Permits by HOA or local municipalities are the client's responsibility. In the event of an agreed upon cancelled order there is a 20% restocking fee. Sitellight holds the rights to material until paid in full. By approving this proposal/paying the deposit, you are granting Sitellight the right to use any pictures or video of your property in its' promotional advertising or materials. Client also grants Sitellight permission to install yard sign(s) in or around the property to promote Sitellight.

wire, and wire connectors
Price includes installation, timer, wire, and wire connectors

Materials
Stainless Steel Case
Conforms to UL STD 1838
Bottom panel pre-punched with four conduit knockouts
Magnetic, lockable door swings up and down for easy installation
Mounting bracket with three holes for secure installation Electrical
6 taps: 12V, 14V 16V, 18V, 20V, and 22V
Higher taps allow for longer runs and more lights with less voltage drop
Magnetic core
5' heavy-duty power cord
Primary side with thermal protector that will shut of if unit overheats
Secondary side circuit breaker in case of shortage or exceeded wattage

Maintenance - Biannually (2 times per year) Maintenance (pay annually)	1.0
-Red carpet, white glove service
-Inspect Lights, ixtures, wiring, timers, and photocells.
-Clean, reposition, adjust, remove, cut, trim foreign objects obstructing light path.
-Level path lights.
-Bury wire if needed,
-Timer adjustment.
-100% of bulb/ixture replacement for bulbs/ixtures that we installed.
-$0 service calls (Unlimited) does not apply to Acts of God, war, civil commotion, ire, lood or other casualty, labor difficulties, shortages of labor, materials or equipment, government regulations, unusually severe weather, or other causes beyond such party's reasonable control.
-Wires cut by landscapers is also covered.

Services subtotal: $20,400.00

Subtotal	$20,400.00

Total	$20,400.00

Thank you for choosing Sitellight Outdoor Lighting and Audio! We appreciate your business! We will earn a 5-Star Review and referrals to your friends and family!

RESOLUTION NO. 2024-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE MONTEREY CONGRESS COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING AND ADOPTING AN AMENDED FINAL FISCAL YEAR 2023/2024 BUDGET (“AMENDED BUDGET”), PURSUANT TO CHAPTER 189, FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.

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

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

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

Section 1.  The Amended Budget for Fiscal Year 2023/2024 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 1st day of October, 2024.

ATTEST:	MONTEREY CONGRESS
COMMUNITY DEVELOPMENT DISTRICT

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

Monterey/Congress Community Development District

Amended Final Budget For Fiscal Year 2023/2024
October 1, 2023 - September 30, 2024

CONTENTS

AMENDED FINAL OPERATING FUND BUDGET

AMENDED FINAL DEBT SERVICE FUND BUDGET

REVENUES	FISCAL YEAR 2023/2024 BUDGET
10/1/23 - 9/30/24	AMENDED FINAL BUDGET
10/1/23 - 9/30/24	YEAR TO DATE ACTUAL
10/1/23 - 8/31/24	
O & M Assessments	75,326	75,635	75,635	
Debt Assessments	217,294	217,382	217,382	
Other Revenues	0	0	0	
Interest Income	300	8,000	7,942	
TOTAL REVENUES	$	292,920	$	301,017	$	300,959	
				
EXPENDITURES				
Supervisor Fees	6,000	3,000	3,000	
Payroll Taxes (Employer)	480	230	230	
Engineering/Inspections	2,500	2,500	1,350	
Management	22,488	22,488	20,614	
Secretarial	3,000	3,000	2,750	
Legal	7,000	8,000	6,058	
Assessment Roll	3,000	3,000	0	
Audit Fees	3,500	3,500	3,500	
Insurance	6,600	6,594	6,594	
Legal Advertisements	1,200	1,200	828	
Miscellaneous	775	500	363	
Postage	175	70	59	
Office Supplies	350	250	177	
Dues & Subscriptions	175	175	175	
Trustee Fee	4,400	4,400	0	
Website Management	2,000	2,000	1,833	
Reserve (Mulch, Etc.)	7,463	7,463	949	
TOTAL EXPENDITURES	$	71,106	$	68,370	$	48,480	
				
REVENUES LESS EXPENDITURES	$	221,814	$	232,647	$	252,479	
				
Bond Payments	(204,256)	(207,067)	(207,067)	
				
BALANCE	$	17,558	25,580	$	45,412	
				
County Appraiser & Tax Collector Fee	(5,853)	(3,366)	(3,366)	
Discounts For Early Payments	(11,705)	(11,098)	(11,098)	
				
EXCESS/ (SHORTFALL)	$	-	$	11,116	$	30,948	
				
Carryover From Prior Year		0	0	
				
NET EXCESS/ (SHORTFALL)	$	-	$	11,116	$	30,948	

FUND BALANCE AS OF 9/30/23	
FY 2023/2024 ACTIVITY	
FUND BALANCE AS OF 9/30/24	

$179,874	
$11,116	
$190,990	

.

REVENUES	FISCAL YEAR 2023/2024 BUDGET 10/1/23 - 9/30/24	AMENDED FINAL BUDGET
10/1/23 - 9/30/24	YEAR TO DATE ACTUAL
10/1/23 - 8/31/24	
Interest Income	100	7,800	7,734	
NAV Tax Collection	204,256	207,067	207,067	
Total Revenues	$	204,356	$	214,867	$	214,801	
				
EXPENDITURES				
Principal Payments	157,000	157,000	157,000	
Interest Payments	46,299	47,916	47,916	
Bond Redemption	1,057	0	0	
Total Expenditures	$	204,356	$	204,916	$	204,916	
				
Excess/ (Shortfall)	$	-	$	9,951	$	9,885	

FUND BALANCE AS OF 9/30/23	
FY 2023/2024 ACTIVITY	
FUND BALANCE AS OF 9/30/24	

$104,267	
$9,951	
$114,218	

Notes
Revenue Fund Balance = $114,218*.
Revenue Fund Balance to be used to make 11/1/2024 Interest Payment of $22,341.
* Approximate Amounts

Series 2021 Bond Refunding Information

Original Par Amount =	$2,631,000	Annual Principal Payments Due:	
Interest Rate =	2.060%	May 1st	
Issue Date =	September 2021	Annual Interest Payments Due:	
Maturity Date =

Par Amount As Of 9/29/24 =	May 2036

$2,169,000	May 1st & November 1st	

October 1, 2024

RE: Monterey/Congress Community Development District

The Monterey/Congress Community Development District is required to select an auditor to perform the audit for the district for the years ending September 30, 2024, September 30, 2025 and September 30, 2026; with an option for an additional two-year renewal.

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

The current auditor for the Monterey/Congress Community Development District is the firm of Grau & Associates.
Grau & Associates was the only firm to respond to the legal advertisement requesting proposals to perform the fiscal year ending September 30, 2024, September 30, 2025 and September 30, 2026 audits. The proposed fee for the audit for fiscal year ending September 30, 2024 is $3,300.00. The proposed fee for the audit for fiscal year ending September 30, 2025 is $3,400.00. The proposed fee for the audit for fiscal year ending September 30, 2026 audit is $3,500.00. The proposed fee for the audit for fiscal year ending September 30, 2027 (option year) is $3,600.00. And the proposed fee for the audit for fiscal year ending September 30, 2028 (option year) is $3,700.00. The approved fee for the fiscal year ending September 30, 2023 audit, which Grau & Associates has completed, was $3,500.00. The proposed Audit Fee budget for Fiscal Year 2024/2025 is
$3,600.00.
Management would like to report that it is pleased with the professionalism and the competence of the Grau and Associates, partners and supporting staff.

It is recommended at this time that Grau & Associates be hired to perform the September 30, 2024, September 30, 2025 and September 30, 2026 annual government audits and also be selected, subject to fee adjustments for inflation, to perform the fiscal year end audits for the following two years (FYE 9/30/27 and 9/30/28).

Special District Services, Inc.

Proposal to Provide Financial Auditing Services:
MONTEREY/CONGRESS
Community Development District

Proposal Due: August 21, 2024 4:00PM
Submitted to:
Monterey/Congress
Community Development District c/o SDS
2501A Burns Road
Palm Beach Gardens, Florida 33410
Submitted by:
Antonio J. Grau, Partner Grau & Associates
951 Yamato Road, Suite 280 Boca Raton, Florida 33431 Tel	(561) 994-9299
(800) 229-4728
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

Table of Contents

PAGE

EXECUTIVE SUMMARY / TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS	3
FIRM & STAFF EXPERIENCE	6
REFERENCES…	11
SPECIFIC AUDIT APPROACH	13
COST OF SERVICES	17
SUPPLEMENTAL INFORMATION	19

August 21, 2024

Monterey/Congress Community Development District C/o SDS
2501A Burns Road
Palm Beach Gardens, Florida 33410
Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2024-2026, with an option for two (2) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Monterey/Congress Community Development District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you an effective and efficient audit.
Special district audits are at the core of our practice: we have a total of 360 clients, 329 or 91% of which are special districts. We know the specifics of the professional services and work products needed to meet your RFP requirements like no other firm. With this level of experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to client operations.

Why Grau & Associates:

Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year round. When not working on your audit, your team is refining their audit approach for next year’s audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.
Servicing your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.

Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year round, updating, collaborating and assisting you in implementing new legislation, rules and standards that affect your organization. We are also available as a sounding board and assist with technical questions.

Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.

Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.
This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts, and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.
We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or David Caplivski, CPA (dcaplivski@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience.

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

9/15
Employees are CPAS

3

11

2

Grau’s Focus and Experience

Our Team

Year founded

Partners

Professional Staff

Administrative Professionals

Properly registered and licensed professional corporation by the state of FLORIDA

We are proud Members of the American Institute of Certified Public Accountants
&

9
Professional Groups

the Florida Institute of Certified Public Accountants

Services Provided

See next page for report and certificate

External quality review program: consistently receives a pass



Exter

prog

recei



Inter

moni

nternal: ongoing

quali

mon toring to maintain qual ty

AICPA | FICPA | GFOA | FASD | FGFOA

Firm & Staff Experience

GRAU AND ASSOCIATES COMMUNITY
DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY

OTHER
19

PFM
12

WRATHELL
30

GMS
78

INFRAMARK
38

SDS
60

RIZZETTA
47

MERITUS
23

Profile Briefs:
Antonio J GRAU, CPA (Partner)
Years Performing Audits: 35+
CPE (last 2 years): Government Accounting, Auditing: 32 hours; Accounting, Auditing and Other: 58 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

David Caplivski, CPA (Partner)
Years Performing Audits: 13+
CPE (last 2 years): Government Accounting, Auditing: 48 hours; Accounting, Auditing and Other: 33 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

“Here at Grau & Associates, staying up to date with the current technological landscape is one of our top priorities. Not only does it provide a more positive experience for our clients, but it also allows us to perform a more effective and efficient audit. With the every changing technology available and utilized by our clients, we are constantly innovating our audit process.”
-	Tony Grau
“Quality audits and exceptional client service are at the heart of every decision we make. Our clients trust us to deliver a quality audit, adhering to high standards and assisting them with improvements for their organization.”
- David Caplivski

YOUR ENGAGEMENT TEAM

Grau’s client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team.

The Certified Information Technology Professional (CITP) Partner will bring a unique blend of IT expertise and understanding of accounting principles to the financial statement audit of the District.

Advisory Consultant

An advisory consultant will be available as a sounding board to advise in those areas where problems are encountered.

CITP Partner

Your Successful Audit

Engagement Partner

Audit Senior

Audit Manager

The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy.
Responsibilities will include planning the audit; communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm are accurate, complete and are prepared in accordance with professional standards and firm policy.

The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The engagement partner will also be involved directing the development of the overall audit approach and plan; performing an overriding review of work papers and ascertain client satisfaction.

Antonio ‘Tony ‘J. Grau, CPA
Partner
Contact: tgrau@graucpa.com | (561) 939-6672
Experience
For over 30 years, Tony has been providing audit, accounting and consulting services to the firm’s governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations.
As a member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Tony received the AICPA advanced level certificate for governmental single audits.
Education
University of South Florida (1983) Bachelor of Arts
Business Administration

Clients Served (partial list)
(>300) Various Special Districts, including:

Bayside Improvement Community Development District Dunes Community Development District
Fishhawk Community Development District (I, II, IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District

Boca Raton Airport Authority Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control

St. Lucie West Services District
Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District
Bay Laurel Center Community Development District

Professional Associations/Memberships
American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	32
Accounting, Auditing and Other	58
Total Hours	90 (includes of 4 hours of Ethics CPE)

David Caplivski, CPA/CITP, Partner
Contact : dcaplivski@graucpa.com / 561-939-6676
Experience
Grau & Associates	Partner	2021-Present	
Grau & Associates	Manager	2014-2020	
Grau & Associates	Senior Auditor	2013-2014	
Grau & Associates	Staff Auditor	2010-2013	

Education
Florida Atlantic University (2009) Master of Accounting
Nova Southeastern University (2002) Bachelor of Science
Environmental Studies

Certifications and Certificates
Certified Public Accountant (2011)
AICPA Certified Information Technology Professional (2018) AICPA Accreditation COSO Internal Control Certificate (2022)

Clients Served (partial list)
(>300) Various Special Districts	Hispanic Human Resource Council
Aid to Victims of Domestic Abuse	Loxahatchee Groves Water Control District
Boca Raton Airport Authority	Old Plantation Water Control District
Broward Education Foundation	Pinetree Water Control District
CareerSource Brevard	 San Carlos Park Fire & Rescue Retirement Plan CareerSource Central Florida 403 (b) Plan	South Indian River Water Control District
City of Lauderhill GERS	South Trail Fire Protection & Rescue District
City of Parkland Police Pension Fund	Town of Haverhill
City of Sunrise GERS	Town of Hypoluxo
Coquina Water Control District	Town of Hillsboro Beach
Central County Water Control District	Town of Lantana
City of Miami (program specific audits)	 Town of Lauderdale By-The–Sea Volunteer Fire Pension City of West Park	Town of Pembroke Park
Coquina Water Control District	Village of Wellington East Central Regional Wastewater Treatment Facl.	 Village of Golf
East Naples Fire Control & Rescue District

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	48
Accounting, Auditing and Other	33
Total Hours	81 (includes 4 hours of Ethics CPE)
Professional Associations
Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants Member, Florida Government Finance Officers Association Member, Florida Association of Special Districts

References

We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District.

 Dunes Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 1998
Client Contact	Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092
	904-940-5850	

 Two Creeks Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 2007
Client Contact	William Rizzetta, President 3434 Colwell Avenue, Suite 200
Tampa, Florida 33614
	813-933-5571	

 Journey’s End Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 2004
Client Contact	Todd Wodraska, Vice President
2501 A Burns Road
Palm Beach Gardens, Florida 33410
	561-630-4922	

Specific Audit Approach

AUDIT APPROACH
Grau’s Understanding of Work Product / Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

PHASE I:
Preliminary Planning

PHASE II:
Execution of the Audit Plan

PHASE III:
Completion and Delivery

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.
During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.

Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
» Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
» Perform tests of compliance.
Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following:

» Perform final analytical procedures;
» Review information and make inquiries for subsequent events; and
» Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.
In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.
In addition to communicating any recommendations, we will also communicate the following, if any:

» Significant audit adjustments;
» Significant deficiencies or material weaknesses;
» Disagreements with management; and
» Difficulties encountered in performing the audit.

Is the recommendation cost effective?
Is the recommendation the simplest to effectuate in order to correct a problem?

Is the recommendation at the heart of the problem and not just correcting a symptomatic matter?

Is the corrective action taking into account why the deficiency occurred?

Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no “surprises” in the management letter and fosters a professional, cooperative atmosphere.

Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.
Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2024-2028 are as follows:

  Year Ended September 30,			Fee		
2024	$3,300	
2025	$3,400	
2026	$3,500	
2027	$3,600	
2028	$3,700	
TOTAL (2024-2028)	$17,500	

The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or additional debt is issued the fees would be adjusted accordingly upon approval from all parties concerned.

Supplemental Information

	Governmental Audit	Single Audit	Utility Audit	
Current Client	
Year End	
Boca Raton Airport Authority	✓	✓		✓	9/30	
Captain's Key Dependent District	✓			✓	9/30	
Central Broward Water Control District	✓			✓	9/30	
Coquina Water Control District	✓			✓	9/30	
East Central Regional Wastewater Treatment Facility	✓		✓		9/30	
Florida Green Finance Authority	✓				9/30	
Greater Boca Raton Beach and Park District	✓			✓	9/30	
Greater Naples Fire Control and Rescue District	✓	✓		✓	9/30	
Green Corridor P.A.C.E. District	✓			✓	9/30	
Hobe-St. Lucie Conservancy District	✓			✓	9/30	
Indian River Mosquito Control District	✓				9/30	
Indian Trail Improvement District	✓			✓	9/30	
Key Largo Wastewater Treatment District	✓	✓	✓	✓	9/30	
Lake Asbury Municipal Service Benefit District	✓			✓	9/30	
Lake Padgett Estates Independent District	✓			✓	9/30	
Lake Worth Drainage District	✓			✓	9/30	
Loxahatchee Groves Water Control District	✓				9/30	
Old Plantation Control District	✓			✓	9/30	
Pal Mar Water Control District	✓			✓	9/30	
Pinellas Park Water Management District	✓			✓	9/30	
Pine Tree Water Control District (Broward)	✓			✓	9/30	
Pinetree Water Control District (Wellington)	✓				9/30	
Port of The Islands Community Improvement District	✓		✓	✓	9/30	
Ranger Drainage District	✓	✓		✓	9/30	
Renaissance Improvement District	✓			✓	9/30	
San Carlos Park Fire Protection and Rescue Service District	✓			✓	9/30	
Sanibel Fire and Rescue District	✓			✓	9/30	
South Central Regional Wastewater Treatment and Disposal Board	✓				9/30	
South-Dade Venture Development District	✓			✓	9/30	
South Indian River Water Control District	✓	✓		✓	9/30	
South Trail Fire Protection & Rescue District	✓			✓	9/30	
Spring Lake Improvement District	✓			✓	9/30	
St. Lucie West Services District	✓		✓	✓	9/30	
Sunrise Lakes Phase IV Recreation District	✓			✓	9/30	
Sunshine Water Control District	✓			✓	9/30	
Sunny Hills Units 12-15 Dependent District	✓			✓	9/30	
West Villages Independent District	✓			✓	9/30	
Various Community Development Districts (452)	✓			✓	9/30	
TOTAL	490	5	4	484		

CONSULTING / MANAGEMENT ADVISORY SERVICES
Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing

Fixed asset records
Cost reimbursement
Indirect cost allocation
Grant administration and compliance

ARBITRAGE

The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

73

Current Arbitrage Calculations

We look forward to providing Monterey/Congress Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.