INDIGO COMMUNITY DEVELOPMENT DISTRICT

AUGUST 28, 2019 AGENDA PACKAGE

August 22, 2019

Indigo
Community Development District
475 West Town Place, Suite 114, St. Augustine, Florida 32092 Phone: 904-940-5850 - Fax: 904-940-5899

Board of Supervisors Indigo Community Development District

Dear Board Members:

A regular meeting of the Indigo Community Development District will be held Wednesday, August 28, 2019 at 1:00 p.m. at the Holiday Inn Daytona Beach LPGA Blvd., Boardroom, 137 Automall Circle, Daytona Beach, Florida 32124. Following is the advance agenda for the meeting:

Roll Call
Audience Comments (Limited to 3 minutes per person)
Affidavit of Publication
Minutes
Approval of the Minutes of the June 26, 2019 Board of Supervisors Meeting
Acceptance of the Minutes of the June 26, 2019 Audit Committee Meeting
Acceptance of Engagement Letter with Grau & Associates for the Fiscal Year 2019 Audit
Public Hearing to Adopt the Budget for Fiscal Year 2020
Consideration of Resolution 2019-03, Relating to Annual Appropriations and Adopting the Budget for Fiscal Year 2020
Consideration of Resolution 2019-04, Imposing Special Assessments and Certifying an Assessment Roll for Fiscal Year 2020
Discussion of Landscape RFP
Staff Reports
District Counsel
District Engineer
District Manager – Discussion of the Meeting Schedule for Fiscal Year 2020
Field Operations Manager
Supervisors’ Request and Audience Comments (Limited to 3 minutes per person)
Approval of Check Register
Financial Statements as of July 31, 2019
Next Scheduled Meeting – September 25, 2019 at 1:00 p.m. at the Holiday Inn LPGA
Adjournment

Enclosed under the third order of business is the affidavit of publication for the public hearing on the budget.

Enclosed under the fourth order of business are copies of the minutes of the June 26, 2019 regular meeting and audit committee meeting.

The fifth order of business is acceptance of engagement letter with Grau & Associates for the Fiscal Year 2019 audit. A copy of the engagement letter is enclosed for your review and approval.

The sixth order of business is the public hearing to adopt the budget for Fiscal Year 2020. Copies of the budget, resolution 2019-03 and resolution 2019-04 are enclosed for your review.

Enclosed are the check register and financial statements.

The balance of the agenda is routine in nature and staff will give their reports at the meeting. In the meantime if you have any questions, please contact me.

Sincerely,

James Perry
James A. Perry District Manager

2

AGENDA

Indigo
Community Development District
Agenda

Wednesday	Holiday Inn Daytona Beach LPGA Blvd. August 28, 2019		137 Automall Circle
1:00 p.m.	Daytona Beach, Florida 32124
Call In # 1-800-264-8432 Code 752807
www.indigocdd.com

Roll Call

Audience Comments (Limited to 3 minutes per person)

Affidavit of Publication

Minutes
Approval of the Minutes of the June 26, 2019 Board of Supervisors Meeting

Acceptance of the Minutes of the June 26, 2019 Audit Committee Meeting

Acceptance of Engagement Letter with Grau & Associates for the Fiscal Year 2019 Audit

Public Hearing to Adopt the Budget for Fiscal Year 2020
Consideration of Resolution 2019-03, Relating to Annual Appropriations and Adopting the Budget for Fiscal Year 2020

Consideration of Resolution 2019-04, Imposing Special Assessments and Certifying an Assessment Roll for Fiscal Year 2020

Discussion of Landscape RFP

Staff Reports
District Counsel

District Engineer

District Manager – Discussion of the Meeting Schedule for Fiscal Year 2020

Field Operations Manager

Supervisors’ Request and Audience Comments (Limited to 3 minutes per person)

Approval of Check Register

Financial Statements as of July 31, 2019

Next Scheduled Meeting – September 25, 2019 at 1:00 p.m. at the Holiday Inn LPGA

Adjournment

THIRD ORDER OF BUSINESS

THE NEWS-JOURNAL

Published Daily and Sunday Daytona Beach, Volusia County, Florida

State of Florida, County of Volusia

Before the undersigned authority personally appeared

Irene Zucker

who, on oath says that she is . .. . .. .. ... .. .. .... . .... .. .. . .. .. .. .

LEGAL COORDINATOR

of The News-Journal, a daily and Sunday newspaper, published at Daytona Beach in Volusia County, Florida; the attached copy of advertisement, being a

NOTICE OF PUBLIC HEARING

L 2335891

in the Court,
was published in said newspaper in the issues.. .. . .. .... .

JULY 31, AUGUST 7, 2019

Affiant further says that The News-Journal is a newspaper published at Daytona Beach, in said Volusia County, Florida, and that the said newspaper has heretofore been continuously published in said Volusia County, Florida, each day and Sunday and has been entered as second-class mail matter at the post office in Daytona Beach, in said Volusia County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper

.............	·····}	·····························"·

2;	

Sworn to and subscribed before me This	7TH of	AUGUST

-		h		------------
49D

INDIGO COMMUNITY DEVELOPMENT DISTRICT

l

NOTICE OF PUBLIC HEARING TO

I

CONSIDER THE ADOPTION OF THE FISCAL YEAR 2019/2020 BUDGETS; AND NOTICE OF REGULAR BOARD OF SUPERVISORS' MEETING.
\ TI1e Board of Supervisors (" Board ") of

I

r

the ·  indigo   Community    Development District ("District") will hold a public hearing on August 28, 2019 at 1:00 p.m. at the HolidayInn Daytona Beach LPGA Boulevard._137 Automall Circle, Daytona Beach, Florida for the purpose of hearing comments and objections on the adoption of the proposed budgets ("Proposed Budget") of the District for the fiscal year beginning October I. 2019 and ending September 30, 2020 ("Fiscal Year 20 19/ 2020'). A regular board meeting of  the District will also be held
I at   .that    time   where   the    Board may

I

I

consider any other business that may properly come before it. A copy or the agenda and Proposed Budget may be obtained at the offices of the District Manage,r 475 West Town Place, Suite 114, St. Augustine, Florida 32092, (904) 940-5850 (" District Manager's Office'?, during normal business hours.
The public hearing and meeting are open to the public and will be conducted in accordance with the provisions of Florida law. The public hearing and meeting may be continued to a date, time, and place to be specified on the record at the meeting. There may be occasions when Board Supervisors or District Staff may participate by speaker telephone.
Any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Manager's Office at least forty-eight (48) hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771(TTY)/ 1-
800 -955-8770 (Voice), for aid in contacting the District Manager's Office. Each person who decides to appeal any decision made by the Board with respect to  any matter consideredat  the public hearing or meeting Is advised that person will need a record of proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidenceupon which such appeal is to bebased.
James Perry
District Manager L2335891 July 31. Aug. 7, 2019 2t

,,",	r1 ,,,,	October 29,  2021

"- ,	,l.i°	My Commission Expires

/; State of Florida-Nota ry Public

=•	• Com mi ssi on # GG 155574

,,,      ]    ,1 , ,	CYNT HIA ANDERSON

MINUTES

A.

INDIGO
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Indigo Community Development District was held Wednesday, June 26, 2019 at 1:05 p.m. in the Holiday Inn Daytona Beach LPGA Boulevard, Ballroom, 137 Automall Circle, Daytona Beach, Florida.

Present and constituting a quorum were:

Thomas G. Leek	Chairman
Robert E. Welsh	Vice Chairman
John McCarthy	Assistant Secretary
Donald Parks	Assistant Secretary Also Present were:
James Perry	District Manager
Katie Buchanan	District Counsel by telephone
Kurt von der Osten	Field Operations Manager
Jamie Rountree	Team Rountree

FIRST ORDER OF BUSINESS	Roll Call
Mr. Perry called the meeting to order.

SECOND ORDER OF BUSINESS	Audience Comments
There being none, the next item followed.

THIRD ORDER OF BUSINESS	Approval of the Minutes
May 22, 2019 Board of Supervisors Meeting
Mr. Leek stated there were some blanks in Katie’s statement that need to be filled in. Mr. Perry stated I will get with Katie and fill in the blanks.

On MOTION by Mr. Leek seconded by Mr. Parks with all in favor the minutes of the May 22, 2019 board of supervisors meeting were approved.

May 22, 2019 Audit Committee Meeting

1

June 26, 2019	Indigo Community Development District

On MOTION by Mr. Parks seconded by Mr. Leek with all in favor the minutes of the May 22, 2019 audit committee meeting were accepted.

FOURTH ORDER OF BUSINESS	Acceptance	of	the	Audit	Committee’s
Recommendation
Mr. Perry stated the committee met just prior to the regular meeting and they ranked Grau & Associates number 1, Berger Toombs number 2 and Carr Riggs number 3.

On MOTION by Mr. Parks seconded by Mr. Leek with all in favor the recommendation of the audit committee of Grau & Associates being ranked no. 1, Berger Toombs no. 2 and Carr Riggs no. 3 was accepted and staff was authorized to enter into an agreement for services with Grau & Associates.

FIFTH ORDER OF BUSINESS	Discussion of the FY20 Budget
Mr. Perry stated this is a placeholder at this point in time. We are still looking at  reducing the assessments and we will have a better idea at the next meeting as to what that is going to be. We will have the public hearing and have the July financials done by that time and  a good idea of where we are going to end up at the end of August and we will be proposing a rate reduction in the O&M assessments. We didn’t schedule a July meeting but if something comes up in regard to the foreclosure process we can handle that with the chair and if not we could call a special meeting.

SIXTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Buchanan updated the board on the foreclosure and stated we have a default judgment as the parties have chosen not to respond. We also have had one motion to dismiss  that indicates this party has a new owner and they could likely challenge the litigation.
Mr. Leek stated I didn’t understand very much of that. What is the foreclosure status?
Mr. Perry stated one party has a parcel that has petitioned for a motion to dismiss the case and there is another one that has indicated that they will probably challenge the foreclosure.

2

June 26, 2019	Indigo Community Development District

Ms. Buchanan stated right now we just have one party that looks like they are in a position to fight.

Engineer
There being none, the next item followed.

Manager
Mr. Perry stated we are going to be talking about some additional items that could impact the budget.

Field Operational Manager
Mr. von der Osten stated Jamie and I compiled a list and it is basically an a la carte listing of potential projects, it might not be all-inclusive if you have something you want to add. There are a couple with estimates and if you are interested, I can get more detailed bids. We have been patching the lighting at the Grand Champion entrance; it is original and they are deteriorating. We have received a few remarks lately on the I-95 interchange.
Mr. Parks stated I think the rock needs to be replaced.
Mr. von der Osten stated there is some money in the budget that we can utilize this year. Mr. Parks asked what is the jasmine?
Mr. Rountree stated if you look at the north side, which is in the shade the bulk of the day that entire embankment is beautiful, green and lush because past 10:30 a.m. that part is in the shade. On the south side, the southwest and southeast quadrants they get cooked in the sun all day. When DOT or the contractor came through and did all those new street lights they just butchered our irrigation system and that entire side of the overpass cooks in the summertime and we have lost about 80% of our jasmine. Now you see letters and on the southside they look terrible with weeds right now, but you see letters then sporadic jasmine. Anything green on that side is weeds and I told the guys not to kill them because that is the only green we have. We  tried diligently to not spend a dime on the overpass that we didn’t have to. We are at the point that if we don’t start spending some money we are going to start getting washouts when it rains then we are going to have to shore it up. That embankment is at a 45° angle and is hardly walkable.

3

June 26, 2019	Indigo Community Development District

Mr. Parks asked what about the company that installed the lighting?
Mr. Rountree stated the problem is everything up there is very much like our commercial stuff at LPGA when it is in an easement they have the right to go in and make changes. Technically it is their property and in their easement and we put stuff on top of it.
Mr. Leek asked has the irrigation been repaired?
Mr. Rountree stated some of it, the center medians have been done, which is where our high dollar plant material is. On the north side we might run the irrigation twice a week for 20 minutes, on the south side in the summer we are running it four times a week for about 30 minutes, it needs that much more water. Along the embankments we removed the cord grass and crown grass and haven’t replaced it. We spent virtually nothing on the overpass per the board’s direction, but we are getting to the point where we have to or we are going to start having bigger problems.
Mr. von der Osten stated you have replaced jasmine before. Is jasmine the right plant to have on the south side?
Mr. Rountree stated we can put a grass of some sort down, but the problem is mowing. The beauty of jasmine is it can just grow but if you put turf up there how am I going to mow it because the angle is so severe? Juniper is the same thing it doesn’t like the heat. You can edge jasmine just like grass so keeping it away from the letters is very simple.
Mr. Perry stated if you look at the proposed improvements and take out the update signage and install pocket parks we have about $250,000 all together and maybe the board wants to consider an amount of $100,000 this year. We do have money available to move forward with that amount of projects.
Mr. Leek stated when I asked about this last meeting I was looking for one-time projects that have a longer life than this next year. As I went through the list I think that 8 and 9 re- stuccoing and updating signage can wait and see what happens with the club. Replacing weirs  on the CDD lakes looks to be a problem that creates something worse than just a weir, there would be washouts.
Mr. von der Osten stated we had that in one tropical storm a few years ago.
Mr. Leek stated as I look through this the high priority is a one-time thing, I think the same about the lighting at Grand Champion Entrance and replacing the white rock on the

4

June 26, 2019	Indigo Community Development District

embankment. I also think irrigation upgrades are something we have been working on over time and would this be a one-time project?
Mr. Rountree stated several years ago we upgraded the system to a two-wire system and we now only have three timers that basically run the entire north and one timer that ran the south. The problem we have with the south is when AT&T or whoever it was had their people go through and do underground wiring they completely chopped up our two-wire system. We go four to eight feet, find a break and fix it and go four to eight feet and it is everywhere you turn you have to stop. We put battery operated timers out there until such time as we can get the  funds to run new wire. Rain sensors only last two to three years anyway and they all need to be upgraded. Right now our rain sensor is us, when we get too much rain we physically shut the system down. It would be nice to have that back. Valves are a constant and we use reclaimed water, which is twice as hard on valves as potable water so we end up installing scrubber valves so as time goes on as we replace the older valves we are now using scrubber valves. They cost a little more, but they last twice as long. We would like to finish that upgrade and knock them all out at one time, so you have the rain sensors, scrubber valves and there was one other item that accounted for about $25,000 of the $55,000. The rewiring and reconnection on the south portion was the other $30,000 of that. A lot of the damage was done by a subcontractor who was contracted by somebody else.
Mr. Perry stated I feel comfortable where you are in a cash position for the three projects you just talked about; replace weir, replace lighting on Grand Champion and the irrigation.
Mr. Parks stated I just did some calculations and if we did the stone replacement, lighting, repair the weirs and irrigation upgrades that is about $93,200.
Mr. Rountree stated if that is the case I request that we add the lake bank mowing to go back to the normal regimen. When you cut that only every thirty days the grass gets too high. It costs me twice as much to cut it when it is high than if we had a more regular mowing schedule.
Mr. Parks stated that would put us at $103,000.
Mr. Leek stated that $10,000 is an ongoing expense. We have extra funds, but will we have it next year? If we approve something that is going to be ongoing we don’t know if we are going to have those funds. I would look at one-time projects that are going to have a long life. Items 8 and 9 we need to do those but just not yet. I wanted to ask about pruning the oaks and how important that is, how long has it been since it has been done.

5

June 26, 2019	Indigo Community Development District

Mr. Parks stated we did that three or four years ago.
Mr. Rountree stated it is longer than that. I can find out and have the answer for the next meeting or prior to and I can send it to Mr. Perry and he can send it out. Regular tree trimming we do on a regular basis, constantly ongoing to keep that canopy to 16 feet so semi-trucks can go under them without breaking their limbs. You end up with all the inner growth and when you  get those big storms it acts like a big sail and now we get big trees down versus just small trees. By thinning the canopies we can keep more from going down in a storm. We are very comfortable making that a next year type project because it is not good for the tree to do it in the heat of the summer. It would be after the new budget would kick in anyway.

On MOTION by Mr. Welsh seconded by Mr. Parks with all in favor staff was authorized to move forward with items 1-4 on the project list being repair weirs in the amount of $16,500, replace lighting at Grand Champion Entrance in the amount of $12,500, I-95 replace white rock in the amount of $9,200 and irrigation upgrades in the amount of $55,000.

Mr. Welsh asked the entrances to Acclaim those three big palm trees coming down Champions as you go in, who trims those?
Mr. Rountree stated if it is in the Acclaim entrance it is Lionspaw Community. Their board has a proposal in front of them, they are contemplating the idea of changing those out. It didn’t make sense for me to trim trees that are going to be taken out.
Mr. Perry asked are you talking about Washingtonians or the Medjools? Mr. Rountree stated the Medjools.
Mr. von der Osten stated those are actually behind the entry monuments.
Mr. Rountree stated as they have grown up and the oaks have grown they have started to grow together.
Mr. Perry stated I know they are super expensive. Are they salvageable when you take those out?
Mr. Rountree stated yes and we will prepare a better report for those. Part of the problem is they are getting to where you can’t maintain them between the height of them and getting to them. We will have to come up with a complete plan on each individual item that is left for

6

June 26, 2019	Indigo Community Development District

example, we will take all the maintenance items and make those a single proposal, the palms a single proposal and so forth.

SEVENTH ORDER OF BUSINESS	Supervisors	Requests	and	Audience
Comments
There being none, the next item followed.

EIGHTH ORDER OF BUSINESS	Approval of Check Register

On MOTION by Mr. Welsh seconded by Mr. Parks with all in favor the check register was approved.

NINTH ORDER OF BUSINESS	Financial Statements as of May 31, 2019
A copy of the financial statements was included in the agenda package.

TENTH ORDER OF BUSINESS	Next Scheduled Meeting – August 28, 2019 at
1:00 p.m. @ Holiday Inn
Mr. Perry stated the next scheduled meeting is August 28, 2019 at 1:00 p.m. There is no July meeting but if we need it we will contact you.

On MOTION by Mr. Welsh seconded by Mr. McCarthy with all in favor the meeting adjourned at 1:37 p.m.

Secretary/Assistant Secretary	Chairman/Vice Chairman

7

B.

INDIGO
COMMUNITY DEVELOPMENT DISTRICT

The Indigo Community Development District audit committee met Wednesday, June 26, 2019 at 1:00 p.m. in the Holiday Inn Daytona Beach LPGA Boulevard, Ballroom, 137 Automall Circle, Daytona Beach, Florida.

Present were:

Thomas G. Leek Robert E. Welsh John McCarthy Donald Parks James Perry
Katie Buchanan by telephone Kurt von der Osten
Jamie Rountree

FIRST ORDER OF BUSINESS	Roll Call
Mr. Perry called the audit committee meeting to order and called the roll.

SECOND ORDER OF BUSINESS	Review and Ranking of Audit Proposals
Mr. Perry stated we have three proposals that were included in your agenda package along with the ranking sheet. The proposals came from Berger Toombs, Carr Riggs and Grau & Associates. These firms are all very qualified and the determining factor is price. The fees for three years for Berger Toombs is $13,125, Carr Riggs is $15,750 and Grau & Associates it is
$15,000. Grau & Associates is the incumbent they have been with us a number of years and our budget is $5,000 per year. I scored them as follows: ability of personnel every firm received 20 points, proposers experience every firm received 20 points, understanding scope of work Berger Toombs 16 and Carr Riggs 16 and Grau & Associates 20 because this district is a little more complicated than most, ability to furnish the required services 20 points each, price Berger Toombs 20 points, Carr Riggs 17 points, and Grau & Associates 18 points. I ranked Grau no. 1  at 98 points, Berger Toombs no. 2 with 96 points and Carr Riggs no. 3 with 93 points.
Mr. Parks asked what happens if we changed auditors, do they come back at the end because the scope of work is more than they thought so they ask for additional compensation?

1

June 26, 2019	Indigo Community Development District

Mr. Perry responded we have had that in some cases. Depending on where things go  with the foreclosure and bondholders and the current landowners and tax certificate process I wouldn’t be surprised if they would come back and ask for an additional fee and probably Grau would too, but I think Grau wouldn’t have the learning curve.
Mr. Leek stated we have been satisfied with their work.
Mr. Perry stated yes, they are very good, all three firms are good to work with. In regard to the difference in price, which is about $600 a year, there is more risk than that potentially.

On MOTION by Mr. Parks seconded by Mr. McCarthy with all in favor Grau & Associates was ranked no. 1 with 98 points, Berger Toombs no. 2 with 96 points and Carr Riggs no. 3 with 93 points.

THIRD ORDER OF BUSINESS	Other Business
There being none, the audit committee adjourned at 1:05 p.m.

2

FIFTH ORDER OF BUSINESS

July 2, 2019

Board of Supervisors
Indigo Community Development District c/o GMS, LLC
135 West Central Blvd, Suite 320
Orlando, FL 32801

951 Yamato Road ▪ Suite 280 Boca Raton, Florida  33431 (561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

We are pleased to confirm our understanding of the services we are to provide Indigo Community Development District, Volusia County, Florida (“the District”) for the fiscal year ended September 30, 2019, with the option of two (2) additional one- year renewals. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Indigo Community Development District as of and for the fiscal year ended September 30, 2019, with the option of two (2) additional one-year renewals. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes.
Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District’s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the District’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management’s Discussion and Analysis.
Budgetary comparison schedule
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District’s financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards

Indigo Community Development District	Page 2

and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.
Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute
218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District’s compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District’s compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Management Responsibilities
Management is responsible for the financial statements and all accompanying information as well as all representations contained therein. Further, management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management’s responsibility. As part of the audit, we will assist with preparation of your financial statements and related notes in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual,  preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for establishing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management is reliable and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. As part of our engagement, we may propose standard adjusting, or correcting journal entries to your financial statements. You are responsible for reviewing the entries and understanding the nature of the proposed entries and the impact they have on the financial statements.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and

Indigo Community Development District	Page 3

recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management’s views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.

With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the  electronic site with the original document.
Audit Procedures—General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An  audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures—Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District’s compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may

Indigo Community Development District	Page 4

provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.

Furthermore, Grau & Associates agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Auditor acknowledges that the designated public records custodian for the District is Jillian Burns (“Public Records Custodian”). Among other requirements and to the  extent applicable by law, Grau & Associates shall 1) keep and maintain public records required by the District to perform the service;
upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Auditor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Grau & Associate’s possession or, alternatively, keep,  maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Grau & Associates, Grau & Associates shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF GRAU & ASSOCIATES HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ITS DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN AT (407) 841-5524, jburns@gmscfl.com, OR AT 135 W. CENTRAL BLVD., SUITE 320, ORLANDO, FLORIDA 32801.

This agreement provides for a contract period of one (1) year with the option of two (2) additional, one-year renewals upon the written consent of both parties. Our fee for these services will not exceed $4,900 for the September 30, 2019 audit. The fees for the fiscal years 2020 and 2021 will not exceed $5,000 and $5,100, respectively, unless there is a change in activity by the District which results in additional audit work or if Bonds are issued.

We will complete the audit within prescribed statutory deadlines, which requires the District to submit its annual audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year, with the understanding that your employees will provide information needed to perform the audit on a timely basis.

The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.

Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate.

The District may terminate this agreement, with or without consent, upon thirty (30) days written notice of termination to Grau  & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or services rendered up until the date of the notice of termination subject to any offsets the District may have against Grau & Associates.

We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2016 peer review report accompanies this letter.

Indigo Community Development District	Page 5

We appreciate the opportunity to be of service to Indigo Community Development District and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.

Very truly yours, Grau & Associates

Antonio J. Grau

RESPONSE:
This letter correctly sets forth the understanding of Indigo Community Development District.

By:   		
Title:   		
Date:   		

Indigo Community Development District

Page 6

SIXTH ORDER OF BUSINESS

Indigo
Community Development District

Approved Budget
FY 2020

INDIGO
Community Development District FY2020 Approved Budget

TABLE OF CONTENTS

GENERAL FUND BUDGET
** Summary Revenues and Expenditures	Page 1-3
** Narrative – Administrative and Maintenance	Page 4-10
DEBT SERVICE FUND BUDGET
** Series 1999A	Page 11-12
** Series 1999C	Page 13
** Series 2005	Page 14
ADDITIONAL SCHEDULE
**Comparison of Assessments	Page 15 Approved for FY2020

Indigo	General Fund
Community Development District	Operating  & Maintenance

	Adopted
Budget	Actual
Thru	Projected
Next	Total
as of	Approved
Budget	
Description	FY2019	7/31/19	2 Months	9/30/19	FY2020	

Revenues						
Maintenance Assessments	$801,579	$717,304	$84,275	$801,579	$713,368	
Assessments - Settlement	$0	$74,500	$0	$74,500	$0	
Interest Income	$1,000	$12,063	$8,937	$21,000	$50,000	
Miscellaneous Income	$0	$4,294	$0	$4,294	$0	
Miscellaneous - Foreclosure Costs	$0	$35,992	$14,008	$50,000	$0	
I-95 City of Daytona Funding	$8,100	$8,775	$0	$8,775	$8,100	
Carry Forward Surplus	$300,000	$0	$0	$0	$365,450	
Total Revenues	$1,110,679	$852,928	$107,220	$960,148	$1,136,918	

Expenditures						
Administrative						
Supervisor Fees	$12,000	$6,800	$2,000	$8,800	$12,000	
FICA Expense	$918	$520	$153	$673	$918	
Engineering	$5,000	$0	$1,250	$1,250	$5,000	
Attorney	$32,000	$11,672	$6,328	$18,000	$32,000	
Annual Audit	$5,000	$6,500	$0	$6,500	$6,500	
Arbitrage	$1,350	$1,350	$0	$1,350	$1,350	
Trustee Fees	$3,800	$4,089	$0	$4,089	$4,089	
Dissemination Agent	$3,100	$2,500	$500	$3,000	$3,100	
Special Assessment Roll Services	$20,000	$20,000	$0	$20,000	$20,000	
Management Fees	$56,500	$47,083	$9,417	$56,500	$56,500	
Information Technology	$2,800	$4,583	$467	$5,050	$4,000	
Telephone	$300	$137	$123	$260	$300	
Postage	$1,500	$500	$593	$1,093	$1,500	
Insurance	$20,300	$18,387	$0	$18,387	$20,300	
Printing & Binding	$1,500	$1,157	$543	$1,700	$1,750	
Legal Advertising	$2,500	$1,623	$877	$2,500	$2,500	
Other Current Charges	$1,000	$486	$100	$586	$1,000	
Office Supplies	$350	$151	$74	$225	$350	
Foreclosure Costs	$0	$35,992	$14,008	$50,000	$0	
Annual District Filing Fee	$175	$175	$0	$175	$175	
Office Expense	$6,000	$5,000	$1,000	$6,000	$6,000	
Administrative Expenses	$176,093	$168,706	$37,432	$206,139	$179,332	

Maintenance Expenses I-95						
Landscape Maintenance	$50,400	$42,000	$8,400	$50,400	$50,400	
Landscape Contingency	$2,000	$365	$635	$1,000	$2,000	
Irrigation Repairs & Maintenance	$10,000	$8,943	$1,057	$10,000	$10,000	
Mowing	$8,100	$0	$8,100	$8,100	$8,100	
Lakes	$5,156	$3,835	$770	$4,605	$5,156	
Plant Replacement & Annuals	$8,000	$550	$1,950	$2,500	$8,000	
Utilities	$12,000	$13,061	$3,254	$16,315	$18,000	
Repairs	$10,000	$3,422	$578	$4,000	$10,000	
Miscellaneous	$2,000	$1,375	$219	$1,594	$2,000	
Total I-95 Maintenance Expenses	$107,656	$73,552	$24,963	$98,515	$113,656	

1

Indigo	General Fund
Community Development District	Operating  & Maintenance

	Adopted
Budget	Actual
Thru	Projected
Next	Total
as of	Approved
Budget	
Description	FY2019	7/31/19	2 Months	9/30/19	FY2020	

Maintenance Expenses - Community Wide	
On-Site Manager	$31,800	$26,500	$5,300	$31,800	$31,800	
Landscape Maintenance	$462,084	$349,070	$69,814	$418,884	$462,084	
Landscape Contingency	$26,912	$30,535	$1,050	$31,585	$26,912	
Irrigation Repairs & Maintenance	$30,000	$13,623	$9,337	$22,960	$30,000	
Lakes	$37,212	$31,010	$6,202	$37,212	$37,212	
Plant Replacement & Annuals	$35,000	$33,529	$1,471	$35,000	$35,000	
Utilities	$45,000	$28,572	$5,540	$34,112	$45,000	
Repairs	$65,972	$41,477	$4,973	$46,450	$65,972	
Stormwater System	$3,750	$0	$750	$750	$3,750	
Sidewalks	$3,000	$0	$500	$500	$3,000	
Miscellaneous	$15,000	$15,684	$219	$15,903	$15,000	
Conservation Easement Maintenance	$28,000	$18,328	$9,672	$28,000	$28,000	
Tree Trimming	$43,200	$36,000	$7,200	$43,200	$43,200	
Pressure Washing	$0	$0	$0	$0	$17,000	
Total Maintenance Expenses -
Community Wide	
$826,930	
$624,329	
$122,028	
$746,356	
$843,930	
						
Total Maintenance Expenses	$934,586	$697,881	$146,990	$844,871	$957,586	
						
TOTAL EXPENDITURES	$1,110,679	$866,587	$184,423	$1,051,010	$1,136,918	
						
EXCESS REVENUES/(EXPENDITURES)	$0	($13,659)	($77,203)	($90,862)	$0	
	
FY2019	
FY2020	
Net Assessment	$801,579	$713,368	
Add: Discount & Collections 6%	$51,165	$45,534	
Gross Assessments	$852,744	$758,902	

2

Indigo
Community Development District

Exhibit "A"
Allocation of Operating Reserves
Estimated Funds Available

(1)	Beginning Fund Balance - Fiscal Year 2019	$3,040,378	
(2)	Estimated Excess/(Deficit) - Fiscal Year 2019	 	($90,862) 	
	Total Estimated Funds Available - 9/30/2019	 	$2,949,516 	

Allocation of Funds Available		
(3)	Operating Reserve - First Quarter Operating Capital	$284,230	
	Unassigned Fund Balance	$2,665,287	
	Total Allocation of Funds	 	$2,949,516 	
	Total Undesignated Cash	 	$0 	

Represents carry forward balance per audited financial report (2) Assumes no further assessments will be collected
(3) Represents initial operating expenditures

3

INDIGO
Community Development District FY2020 Approved Budget

REVENUES:

Maintenance Assessments

The District will levy a Non-Ad Valorem Assessment on all taxable property within the Indigo Community Development District in order to pay for operating & maintenance expenditures for the Fiscal Year.

Interest Income

The District will have operating funds invested with the US Bank throughout the fiscal year.

I-95 City of Daytona Funding

Represents mowing cost reimbursement from the City of Daytona for 27 cuts at the I-95 interchange per interlocal agreement.

EXPENDITURES:

Administrative:

Supervisors Fees

The amount paid to each supervisor for the time devoted to District business and meetings is determined by Chapter 190, Florida Statutes, at $200 per meeting. The amount is based on payment to 5 Supervisors for attending 12 Board meetings during the fiscal year.

FICA Expense

Represents the Employer's share of Social Security and Medicare taxes withheld from Board of Supervisors checks.

Engineering

The District's engineer will be providing general engineering services to the District, i.e., attendance and preparation for monthly meetings, reviewing invoices, annual engineer’s report and various projects assigned as directed by the Board of Supervisors.

4

INDIGO
Community Development District FY2020 Approved Budget

Attorney

The District's attorney will be providing general legal services to the District, i.e., attendance and preparation for monthly meetings, reviewing contracts, agreements, resolutions, etc. Included as  a separate line item is the estimated portion of foreclosure costs related primarily to non-payment of assessments on undeveloped lands in the “South” area of the District. Approximately 75% of the costs will be funded by bond funds.

Annual Audit

The District is required to annually have its financial records audited by an independent Certified Public Accounting Firm.

Arbitrage

The District has a contract to annually calculate the District’s Arbitrage Rebate Liability on the Series 1999A, 1999 C and 2005 Capital Improvement Revenue Bonds. The amount is based on the current contract with AMTEC.

Trustee Fees

The District's Series 1999A, 1999C and 2005 Capital Improvement Revenue Bonds are held with a Trustee at US Bank.

Dissemination Agent

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5), which relates to additional reporting requirements for unrelated bond issues. The District has contracted with Governmental Management Services, LLC to provide this service and the amount is based on the contracted amount.

Special Assessment Roll Services

The District has contracted with Governmental Management Services, LLC for administration and certification of its annual assessment roll.

Management Fees

The District has contracted with Governmental Management Services, LLC to provide Management, Accounting and Recording Secretary Services for the District. The services include, but not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reporting, annual audits, etc. Included as a separate line item is the estimated portion of foreclosure costs related primarily to non- payment of assessments on undeveloped lands.

5

INDIGO
Community Development District FY2020 Approved Budget

Information Technology

Represents cost related to District’s accounting and information systems, District’s website creation and maintenance, electronic compliance with Florida Statutes and other electronic data requirements.

Telephone

Telephone and fax machine.

Postage

Mailing of Board meeting agendas, checks for vendors, and any other required correspondence.

Insurance

The District currently has a General Liability/Errors & Omissions and Property Insurance Policy with Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage for Governmental Agencies.

Printing & Binding

Printing and binding agenda packages for board meetings, printing of computerized checks, correspondence, stationary, etc.

Legal Advertising

Advertising of monthly board meetings, public hearings, and any services that are required to be advertised for public bidding, i.e. audit services, engineering service, maintenance contracts and any other advertising that may be required.

Other Current Charges

Bank charges and any other miscellaneous charges that the District may incur.

Office Supplies

Any supplies that may need to be purchased during the Fiscal Year, i.e., paper, minute books, file folders, labels, paper clips, etc.

Annual District Filing Fee

The District is required to pay an annual fee to the Department of Economic Opportunity for $175. This is the only anticipated expenditure for this category.

6

INDIGO
Community Development District FY2020 Approved Budget

Office Expense

The District has leased space from the C.L.O. Management LLC for housing of the District maps and records along with space for field operations management. This lease is on an annual basis.

Description	Monthly	Annually	
1617 Ridgewood Avenue, Suite D	$500
TOTAL	$6,000	
	$6,000	

Maintenance:

Operating Expense I-95 Landscape Maintenance
The District has contracted with Rountree Turf & Ornamental Management, Inc. to maintain the common areas of the District.

Description	Monthly	Annually	
Landscape Maintenance - I-95	$4,200
TOTAL	$50,400	
	$50,400	

Irrigation Repairs & Maintenance

Any irrigation repairs and maintenance expenditures that the District may occur during the fiscal year.

Lakes

The District has contracted with Aquatic Systems, Inc. to maintain the lakes within the District.

Description	Monthly	Annually	
Inspections with Treatment - I-95	$370
Semi-Annual Fountain/Aeration Maintenance
TOTAL	$4,440
$716	
	$5,156	

Plant Replacement & Annuals

Amounts based upon historic expenditures in this category and the total number of plants currently in  place. The District also has a contract to install a specific number of annuals plus any contingencies.

7

INDIGO
Community Development District FY2020 Approved Budget

Utilities

The District currently has electric accounts with Florida Power & Light. Based on prior years-average monthly electric bills.

Description	Monthly	Annually	
LPGA Blvd # NEC I-95 # Pump	$700	$8,400	
LPGA Blvd # NEC I-95 # Fountain	$700	$8,400	
Contingency		$1,200	
TOTAL		$18,000	

Repairs

Reflects expenditures related to the entrance lighting, fountains and any other miscellaneous maintenance repairs.

Miscellaneous

Any miscellaneous maintenance expenditures that the District may incur during the fiscal year.

Operating Expense Community Wide On-Site Manager
The District has contracted with VDO Incorporated for field management services.

Description	Monthly	Annually	
Field Management Services	$2,650
TOTAL	$31,800	
	$31,800	

Landscape Maintenance

The District has contracted with Rountree Turf & Ornamental Management, Inc. to maintain the common areas of the District.

Description	Monthly	Annually	
Landscape Maintenance - Community Wide	$38,507
TOTAL	$462,084	
	$462,084	

Irrigation Repairs & Maintenance

Any irrigation repairs and maintenance expenditures that the District may occur during the fiscal year.

8

INDIGO
Community Development District FY2020 Approved Budget

Lakes

The District has contracted with Aquatic Systems, Inc. to maintain the lakes within the District.

Description	Monthly	Annually	
Inspections with Treatment - North & South	$3,101
TOTAL	$37,212	
	$37,212	

Plant Replacement & Annuals

Amounts based upon historic expenditures in this category and the total number of plants currently in  place. The District also has a contract to install a specific number of annuals plus any contingencies.

Utilities

The District currently has electric accounts with Florida Power & Light. Based on prior years-average monthly electric bills.

Description	Monthly	Annually	
Decorative Lighting # Grand Champion	$700	$8,400	
1 Champions Dr # Entrance	$500	$6,000	
230 Champions Dr	$100	$1,200	
579 Champions Dr # Site Lights	$100	$1,200	
654 Champions Dr # Site Lights	$50	$600	
795 Champions Dr # Site Lights	$60	$720	
937 Champions Dr # Site Lights	$55	$660	
977 Champions Dr # Site Lights	$60	$720	
10 Champion Ridge Dr # Fountain	$600	$7,200	
105 Grand Champion Blvd # Sign	$365	$4,380	
106 Glen Eagle Grand Dr # Irrigation	$15	$180	
100 International Golf Dr # Lights	$300	$3,600	
399 International Golf Dr # Site Lights	$85	$1,020	
248 Tournament Dr # Site Lights	$85	$1,020	
360 Tournament Dr # Irrigation Pump	$175	$2,100	
499 Tournament Dr # Entrance	$190	$2,280	
Contingency		$3,720	
TOTAL		$45,000	

9

INDIGO
Community Development District FY2020 Approved Budget

Repairs

Reflects expenditures related to the entrance lighting, fountains and any other miscellaneous maintenance repairs.

Stormwater System

Any stormwater maintenance expenditures that the District may incur during the fiscal year.

Sidewalks

Any sidewalk maintenance expenditures that the District may incur during the fiscal year.

Miscellaneous

Any miscellaneous maintenance expenditures that the District may incur during the fiscal year.

Conservation Easement Maintenance

The District is obligated to maintain approximately 137 acres as a Gopher Tortoise Habitat Area in accordance with the Habitat Management Plan prescribed by the Florida Game and Freshwater Fish Commission.

Tree Trimming

Contract for trimming of District “Street Trees” abutting roadways.

Pressure Washing

Estimated cost to pressure wash are areas within the District as needed.

10

Indigo	Debt Service Fund
Community Development District	Series 1999A

	Adopted
Budget	Approved
Budget	
Description	FY2019	FY2020	

Revenues			
Carry Forward Surplus	$43,489	$42,614	
Assessments - On Roll	$80,675	$80,675	
TOTAL REVENUES	$124,164	$123,289	

Expenditures			
Series 1999A Interest - 11/1	
$23,275	
$22,050	
Interest - 5/1	$35,000	$35,000	
Principal - 5/1	$23,275	$22,050	
TOTAL EXPENDITURES	$81,550	$79,100	
			
EXCESS REVENUES/(EXPENDITURES)	$42,614	$44,189	
	
Nov. 1, 2020	
$20,825	
	Net Assessments	$80,675	
Add: Discount & Collections 6% 		$5,149 Gross Assessments 	$85,824 

11

Indigo	Amortization  Schedule
Community Development District	Series  1999A,   Capital  Improvement  Bonds

 	DATE			 	BALANCE			 	RATE			 	PRINCIPAL			 	INTEREST			 	TOTAL		
11/1/19	$	630,000.00	7.00%	$	-	$	22,050.00		
5/1/20	$	630,000.00	7.00%	$	35,000	$	22,050.00	$	79,100.00	
11/1/20	$	595,000.00	7.00%	$	-	$	20,825.00		
5/1/21	$	595,000.00	7.00%	$	35,000	$	20,825.00	$	76,650.00	
11/1/21	$	560,000.00	7.00%	$	-	$	19,600.00		
5/1/22	$	560,000.00	7.00%	$	40,000	$	19,600.00	$	79,200.00	
11/1/22	$	520,000.00	7.00%	$	-	$	18,200.00		
5/1/23	$	520,000.00	7.00%	$	45,000	$	18,200.00	$	81,400.00	
11/1/23	$	475,000.00	7.00%	$	-	$	16,625.00		
5/1/24	$	475,000.00	7.00%	$	45,000	$	16,625.00	$	78,250.00	
11/1/24	$	430,000.00	7.00%	$	-	$	15,050.00		
5/1/25	$	430,000.00	7.00%	$	50,000	$	15,050.00	$	80,100.00	
11/1/25	$	380,000.00	7.00%	$	-	$	13,300.00		
5/1/26	$	380,000.00	7.00%	$	55,000	$	13,300.00	$	81,600.00	
11/1/26	$	325,000.00	7.00%	$	-	$	11,375.00		
5/1/27	$	325,000.00	7.00%	$	55,000	$	11,375.00	$	77,750.00	
11/1/27	$	270,000.00	7.00%	$	-	$	9,450.00		
5/1/28	$	270,000.00	7.00%	$	60,000	$	9,450.00	$	78,900.00	
11/1/28	$	210,000.00	7.00%	$	-	$	7,350.00		
5/1/29	$	210,000.00	7.00%	$	65,000	$	7,350.00	$	79,700.00	
11/1/29	$	145,000.00	7.00%	$	-	$	5,075.00		
5/1/30	$	145,000.00	7.00%	$	70,000	$	5,075.00	$	80,150.00	
11/1/30	$	75,000.00	7.00%	$	-	$	2,625.00		
5/1/31	$	75,000.00	7.00%	$	75,000	$	2,625.00	$	80,250.00	
 	Total			  $	630,000 		  $	323,050 		  $	953,050 	

12

Indigo	Debt Service Fund
Community Development District	Series 1999C

	Adopted
Budget	Approved
Budget	
Description	FY2019	FY2020	

Revenues		
Assessments	$301,980	$541,407
.	
TOTAL REVENUES	$301,980	$541,407	

Expenditures		
Series 1999C		
Debt Service Obligation	$301,980	$541,407	
TOTAL EXPENDITURES	$301,980	$541,407	
			
EXCESS REVENUES/(EXPENDITURES)	$0	($0)	

Net Assessments	

$541,407	
Add: Discount & Collections 6% 		$34,558 Gross Assessments 	$575,964 

13

Indigo	Debt  Service Fund
Community Development District	Series 2005

	Adopted
Budget	Approved
Budget	
Description	FY2019	FY2020	

Revenues			
Assessments	$87,804	$213,014	
TOTAL REVENUES	$87,804	$213,014	

Expenditures			
Series 2005
Debt Service Obligation	
$87,804	
$213,014	
TOTAL EXPENDITURES	$87,804	$213,014	
			
EXCESS REVENUES/(EXPENDITURES)	$0	($0)	

Net Assessments	

$213,014	
Add: Discount & Collections 6% 		$13,597 Gross Assessments 	$226,611 

14

Indigo CDD

Assessments Allocation FY 2020

FY 20 Allocation to all platted units equally and unplatted units in the "North" South undeveloped lands allocated on an acreage basis

Budget Rev/Cost Description	
Total	
North		
South-Platted	
South-Raw	
Interest Income	$0		$0	$0	$0	
Transfer In	$0		$0	$0	$0	
Admin Exp	$177,882		$55,848	$18,005	$104,029	
Net Operating Exp I-95 net of city funding	$99,556		$58,722	$18,932	$21,902	
North O&M exp	$0		$0	$0	$0	
South O&M exp	$0		$0	$0	$0	
Main Reserves	$0		$0	$0	$0	
Maint Expenses Community Wide	$843,930		$497,780	$160,485	$185,665	
Sub Total	$1,121,368		$612,349	$197,423	$311,596	
Allocation of carryforward fund balance	-$400,000		-$218,429	-$70,422	-$111,148	
Interest earnings	-$8,000		-$4,300	-$1,380	-$2,320	
Reserves - Administrative	$0		$0	$0	$0	
Reserves - Field Community Wide	$0		$0	$0	$0	

Total Assessments	 $713,368	$389,620	$125,621	$198,127 	
Units	1,911.40	1,445.40	466.00	2,692.38	
Assessment per unit (South undev per unit) FY 2020		$269.56	$269.56	$73.59	
Assessment per unit (South undev per unit) FY 2019		$300.93	$300.93	$75.44	
	Total units	4,603.78				

Platted Units	

855.00	

466.00		
	LPGA	17.85			
	Unplatted	572.55		2,692.38	

 	1,445.40	466.00	2,692.38 

Maintenance Expenses Community Wide allocated 22% against all units that are undeveloped remaining to be platted. Starting in 2010    it was 25% but an additional 115 platted lots were on the roll for FY 2011.

Administrative expenses allocated against all units to be developed.

All North units are treated equally regardless if they have been platted or site planned.
Substantially all District infrastructure is in place for the North units other than some neighborhood improvements.

Reserves administrative allocated against all units equally, field allocated based on subtotal of expenses as a % for each category.

FY 18 reduction of 45 units in North with land sold to city of Daytona Beach.

1/30/19 agreement with American SW-30 Investments reduced Parcel 32 to  64 units and SW-30  to  400 units. Reduction  from 772.42 units to 464 units or total reduction of 308.42 units.

15

A.

RESOLUTION 2019-03

THE ANNUAL APPROPRIATION RESOLUTION OF THE INDIGO COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2019, AND ENDING SEPTEMBER 30, 2020; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2019, submitted to the Board of Supervisors (“Board”) of the Indigo Community Development District (“District”) proposed budgets (“Proposed Budget”) for the fiscal year beginning October 1, 2019 and ending September 30, 2020 (“Fiscal Year 2019/2020”) 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 INDIGO COMMUNITY DEVELOPMENT 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.

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.

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 Indigo Community Development District for the Fiscal Year Ending September 30, 2020.”

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
2019/2020,  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 – SERIES 1999A	$ 	

DEBT SERVICE FUND – SERIES 1999C	$ 	

DEBT SERVICE FUND – SERIES 2005	$ 	

TOTAL ALL FUNDS	$ 	

SECTION 3.	BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2019/2020 or within 60 days following the end of the Fiscal Year 2019/2020 may amend its Adopted Budget for that fiscal year as follows:

The Board may authorize an increase or decrease in line item appropriations within a fund by motion recorded in the minutes if the total appropriations of the fund do not increase.

The District Manager or Treasurer may authorize an increase or decrease in line item appropriations within a fund if the total appropriations of the fund do not

increase and if the aggregate change in the original appropriation item does not exceed $10,000 or 10% of the original appropriation.

By resolution, the Board may increase any appropriation item and/or fund to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance.

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

The District Manager or Treasurer must establish administrative procedures to ensure that any budget amendments are in compliance with this Section 3 and Section 189.016, Florida Statutes, among other applicable laws. Among other procedures, the District Manager or Treasurer must ensure that any amendments to budget under subparagraphs c. and d. 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 28TH DAY OF AUGUST, 2019.

ATTEST:	INDIGO COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:	 Its: 	

B.

RESOLUTION 2019-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE INDIGO COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2019/2020; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Indigo Community Development 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 the City of Daytona Beach, Volusia 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, 2019 and ending September 30, 2020 (“Fiscal Year 2019/2020”), attached hereto as Exhibit “A” and incorporated by reference herein; 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 2019/2020; 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, the District has previously levied special assessments for debt service and operations and maintenance on certain property within the District that remain unpaid and delinquent and remain subject to acceleration and/or collection efforts pursuant to Section 170.10, Florida Statutes (“Delinquent Property”); and

WHEREAS, the District desires to preserve the ability to directly collect operation and maintenance assessments for prior fiscal years on the Delinquent Property; and

WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the Indigo Community Development District, excluding the above-referenced Delinquent Property (“Assessment Roll”) attached to this Resolution as Exhibit “B” and incorporated as a material part of this Resolution by this reference, and to certify the Assessment Roll to the County Tax Collector pursuant to the Uniform Method; and

WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, 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 INDIGO COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BENEFIT & ALLOCATION FINDINGS.  The  Board  hereby  finds  and determines that 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, as shown in Exhibits “A” and “B,” is hereby found to be fair and reasonable.

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapter 190, 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.

SECTION 3. COLLECTION.  The collection of the operation and maintenance special

assessments and previously levied debt service assessments (excluding those assessments levied on lands within the Delinquent Property) shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method, as indicated on Exhibits “A” and “B.” 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.

This Resolution does not operate to certify for collection either the annual installment or total par amount of the previously levied debt service assessments on the Delinquent Property. The total amount of such assessments has already become due, pursuant to Chapter 170, and is already subject to collection pursuant to Florida Law. The District does not waive any of its rights or remedies with respect to the enforcement of its liens or collection of either the debt service or operation and maintenance assessments by any method authorized by Florida Law

SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit “B,” 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 28th day of August, 2019.

ATTEST:	INDIGO COMMUNITY
DEVELOPMENT DISTRICT

By: 	

Secretary / Assistant Secretary	Its: 	

Exhibit A:	Budget
Exhibit B:	Assessment Roll

EIGHTH ORDER OF BUSINESS

C.

Notice of Meetings Indigo Community Development District

The Board of Supervisors of the Indigo Community Development District will hold their meetings for the Fiscal Year 2019-2020 at 1:00 p.m. in the board room at the Holiday Inn Daytona Beach LPGA Boulevard, 137 Automall Circle, Daytona Beach, Florida 32124 on the fourth Wednesday of the month as follows or otherwise noted:

October 23, 2019
November 21, 2019 (*third Thursday)
January 22, 2020
March 25, 2020
May 27, 2020
June 24, 2020
August 26, 2020
September 23, 2020

TENTH ORDER OF BUSINESS

Indigo
Community Development District
Summary of Invoices

June 24, 2019 to August 21, 2019

Fund	Date	Check No.'s	Amount		
General Fund	6/28/19	4440-4442	$	8,324.24	
7/16/19	4443-4448	$	19,976.41	
7/26/19	4449-4451	$	43,950.74	
8/2/19	4452-4455	$	10,464.72	
8/9/19	4456-4458	$	15,445.00	
8/15/19	4459	$	566.93	
		$	98,728.04	
Payroll	June 2019
Donald Parks	
50512	
$	
184.70	
John McCarthy	50513	$	184.70	
Robert Welsh	50514	$	164.70	
Thomas Leek	50515	$	184.70	
		$	718.80	

$	99,446.84

Solaris Management Inc.
309 Kingsley Lake Dr., Ste 904 St Agustine FL 32092
(904) 687-1255

From:

J
/·.  ----

Bill to:

Indigo Community Development District Governmental Management Services 9145 Narcoosee Rd Ste A206
Orlando, Fl 32827

INVOICE

6/30/2019

63019

Invoice #

Date

Description	'
i

i	
Amount	

Site Management Services- June 2019

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$2,650.00	
TOTAL .D. UE	!	$2,660.00	

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Invoice#	Amount Due	I	Due Date	
6853616	$218.74	I	Upon Receipt	
PLEASE REMIT PAYMENT	Amount Enclosed	
		
VIA ACH OR GO TO		
BILLTRUST:		
http://willscot.billtrust.com		

INVOICE

•

S C OT S MAN

WILLIAMS

Corporate Operations
901 S. Bond Street, Suite 600
-=	Baltimore, MD 21231-3357

-	

=
-
   """"""	Do not include correspondence with your remittance. Correspondence
-			should be directed to the Williams Scotsman Branch address indicated below.

Billed To:
1611 SP 0.500 E0161X I0203 04946421036 S2 P6493838 0001:0001

I]

11••11I11II•111•11111•I•111111111••11111•1111111111h,..11,,,1111
INDIGO COMMUNITY DEVELOPMENT DISTRICT 1412 S NARCOOSSEE RD
SAINT CLOUD FL 34771-7210

Go paperless by paying via ACH or remit payment to:
WILLIAMS SCOTSMAN, INC. PO BOX91975
CHICAGO, IL 60693-1975

i

c...	_..  Please detach and return top portion with your payment to insure proper credit to your account. Thank you.  _..	Pagel ofl

Questions regarding your account should be directed to:

Williams Scotsman 801 Jetstream Drive
Orla ndo , FL 32824-7109

888-378-9084		Invoice Date:	06/17/2019	Unit Location	
		Invoice#:	6853616	Indigo Community Development District 105 Grande Champion Blvd.
DAYTONA BEACH, FL 32124	
		Due Date:	Upon Receipt		
		Customer#:	19565925	Purchasing Agent	
			
Curt von der Osten	

INVOICE

WILLIAMS
SCOTSMAN

www.willscot.com

UNIT NO.	BILLING TERMS	DESCRIPTION	AMOUNT	
Our records indicate your Property Damage Insurance and Liability Insurance have expired. Please email your updated Certificate of Insurance to insurance@willscot.com, or Expired Insurance Certificate Fees will be added to your next invoice.

OWL-31257	06/17/19 THRU 07/16/19	RENT STORAGE	$212.37
PROPERTY TAX RECOVERY	$6.37

CURRENT INVOICE AMOUNT DUE:	$218.74

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I- 3;;10-538-({9	
BY:_ 	_	l-330 -5	-t.t	tl C<>'L3""1
s	06/11 - cri(tfi

Easily view. search, and pay your bills anytime, anywhere.
WILLIAMS
SCOTSMAN	Sign up and activate your account today!	
http:1/willscot.billtrust.com.	
TO VlEW AND PAY ONLINE GO TO:	hu ://willscot.billtrust.com	US-f; THIS EN,R9lL Ml:;NT TOK;EN:	GHFRXZDLT	

Federal ID NO. 52-0665775 The buyer agrees to pay all applicable state and municipal taxes on this transaction

      0001:0001	Late fee of 1 1/2% per month on all past due accounts. A $30.00 fee will be charged for any returned checks.

Aquatic Systems, Inc.
2100 NW 33rd Street Pompano Beach, FL 33069
954-977-7736

W=H••C•M

DATE
i711/2019

EIUIC•W
Indigo North COD

INVOICE

■

litMMNII WWI
0000448483	0135740

Indigo North COD
C/0 Solarls Managemeht Service 9145 Narcoosee Rd. Ste A206 Orlando FL 32827

C/OiSolarls Management Service 9145 Narcoosee Rd. Ste A206 Orl-ndo FL 32827
i

J; J

P.O. NUMBER	TERMS	SA.LES PERSON
QUAN	DESCRIPTION	PR.ICE EACH	AMOUNT

1.00

Monthly Lake and Wetland Services - July

3,101.00

3,101.00

R'lS
\ -:,30- ':)3'½' -Y.65;,
Le._ ( W-C,t\ c... Sr-v C.,S

(A;'

BY:------------

TOTAL

$3,1O1.Q0

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LPGt\ iJ. ,.:;:. Interchange
cf 0"60,Jr ri s Manag=ernent Service 9145 t ,i-ircoossee Rd Suite A206 Odi'!'ndo, FL 328J7

 =  ;_';. i1	 ip 9!i::
1

::   ;::::::      :::::::::::	:::::::        : ::  :	..	......
u2rJ{t)E <::R1rT19M	'\(::;::::::::::::::li:::::i::!li::::\i!::::I i'/\0H, i1'' '	v,:;':f'M 1ce:,	,, t:x·f PRtq i:
._ ,,..,.,.......r.:i :..............,•. .i	     -     :.i.      	44W:  : :::    ;::::::::      :  ::::    :  ::  : :  :::   :  ::'.  :  ::  :  :  :::   :  ::·  :  •·•·:::::    :  :  :     :.i:: ·    :o+   ·,  --     = 3/·.  ;"'C:'·r :  -!' ·.  • :  ,. M      ..,..;.i·•   r. .   ....	••   	111  0qq  	.:    ..  :_:  I · .
+•10.ntMy	Wake  and   wetland Services - July	385.00	385.00

BY·-· -----------
20	-	3 '800- 4(o8 00
:trlS

SALES TAX: {0,Q%,)	$0,00	
LESS PAY!tf;,.!U:	$0.00	
	$385.00	

I -3ao-:53t; q 6g
lA_k{ WeJ\ QnJ ')n.,<.,S j w\

BY: 	-=.;.;.;:.;. 	  

ii Li:%, tUvANC.£:Cll.+R<J.E TS ADDED TO BALANCES 31 OR MOR:/:: /}.,i::}'.t' A,1s't DUE

::    :::::::: :::	:: :; ::::::::: :: :;

PLE.ASE RETURN 'i'+lIS iiQllTION WiTH PAYMENT.
MAKE C HEC KS ,PAYAHL E TO: Attuntic Systems, Inc.	t

;;	: :: : :: : :; ; : : : :: :; :

7/1/2019

Aqllahc Syilems, ·Inc., a Solitude Lake
Ma11ag ,n1=ent Company
2100:NW 33rd Street
P 1t;:pi1m?	ach, F 3309

TT-UNK YOU FOR YOUR BUSINESS!

0	Addr;e, s►: C,'liirng .s (N0  on J!nc;k Qf  l1is Slip)
*Please includk,· t onfacr na1ne and phone number*

INVOICE NU.ME:l·IHt CUSiTQMERi•II.J;MJ!t;f : TOTAL AMOUNT_ ; .:,;;.

0000450044
9119440
$385.00

Speedi
iiiiES l t: N

Speedi Sign
421 Ridgewood Avenue Holly Hill, Fl.  32117 ph.: 386-258-1183
fax:. ·386-258-1286
email: speedisign@aol.com

Invoice

Invoice:	74027

Description: Customer:

ReOrder :No Boating Swimming Fishing Signs
Cheri O'Donnell
Indigo Community Development District

ph:	(386) 290-9056 X 403

Salesperson:	Carla Cornelius

email: Cheri@Solarismgt.com

Product	Font	Qty	Sides	Height	Width	Unit Cost	Item Total	
1	AL32
Color:		40		18	12	$18.25	$730.00	

Description: Text:

.032 ALUMINUM refer#62996 / 66415
No Boating Swimming Fishing

fr 17 L{
l-330-<;3g _
Rp\c:.. &J(Si,.,.t½ Ftsks19l'l

BY:-------------

Other Payments:

$0.00
$730.00

Total Payments:
Balance Due:

$730.00
$730.00
$730.00
$0.00
$730.00

Line Item Total: Tax Exempt Amt Subtotal:
Taxes:
Total:

Notes:

Form of Payment I Amount / lnitiali

Ordered: PickedUp: Printed: Status:

3/18/2019 10:29:17AM
6/6/2019 2:43:26PM
7/1/2019 10:16:30AM
Picked-Up

ATTN: Cheri O'Donnell
Indigo Community Development District 1617 Ridgewood Ave. SteD
Holly Hill, Fl. 32117

Received/Accepted By:
I	I

Thank You For Using Speedi Sign

Governmental Management Services, LLC
1001 Bradford Way
Kingston, TN 37763

Invoice

Bill To:
Indigo CDD
475 West Town Place Suite 114
St. Augustine, FL 32092

BY·-------------

Invoice #: 198
Invoice Date: 7/1/19
Due Date: 7/1/19
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

M..fillagementF  - J.!J!y 20 t 9	. I 3I-°s e -: 2 <-f
Information T nology - JJJIY 201,9	,- 3l	• -;.1"'>·· 51
Dis  s minaJ.!E !l Agent Services - July 20	l · 310·513• 1-;
Office.SlJpR!ieJ! J <..J.1'	l  - 3  lo    - .St :3·JI
P§ .9_8J"1l1	I • 3 to - S f3 - <./
Cop;i  s   J"-ll't	1-  10. s,3- 'l;;JS
T :lephon  J,.•W=\	1 . 3/ <> ·Sl	'3 _ <( 1			4,708.33	4,708.33
233.33	233.33
250.00	250.00
27.54	27.54
64.62	64.62
249.45	249.45
34.72	34.72	

Total	$5,567.99	
Payments/Credits	$0.00	
Balance Due	$5,567.99	

Hopping Green & Sams
Attorneys and Counselors

119 S. Monroe Street, Ste. 300
P.O. Box 6526 Tallahassee, FL 32314
850.222.7500
================================= STATEMENT=================================
June 28, 2019

Indigo Community Development District
c/o Governmental Management Services, LLC Central Florida
9145 Narcoossee Road, Ste. A206 Orlando, FL 32827

General Counsel

BY·-------------

Bill Number 108470 Billed through 05/31/2019
lfto	t -3\o  5t3 \:,
ti.,._ ;&snJ -('ftup. L:5

INDIGO	00001	KSB

FOR PROFESSIONAL SERVICES RENDERED
05/10/19	JLK	Continue negotiations and research with district management team, insurance providers and ADA consultants on questions related to policies, accessibility and requisite standards.

05/30/19	CGS	Monitor proposed legislation which may impact district.

Total fees for this matter

0.10 hrs

1.00 hrs

$377.00

MATTER SUMMARY

Stuart, Cheryl G.		1.00 hrs	355 /hr	$355.00	
Kilinski, Jennifer L.		0.10 hrs	220 /hr	$22.00	
	TOTAL FEES			$377.00	

TOTAL CHARGES FOR THIS MATTER	$377.00

BILLING SUMMARY

Stuart, Cheryl G.	1.00 hrs	355	/hr	$355.00	
Kilinski, Jennifer L.	0.10 hrs	220	/hr	$22.00	
TOTAL FEES				$377.00	
TOTAL CHARGES FOR THIS BILL				$377.00	

Please include the bill number on vour check.

Ho p p in g Green err Sams
Attorneys and Counselors

119 S. Monroe Street, Ste. 300
P.O. Box 6526 Tallahasee, FL 32314
850.222.7500
================================= STATEMENT=================================
June 28, 2019

Indigo Community Development District
c/o Governmental Management Services, LLC Central Florida
9145 Narcoossee Road, Ste. A206 Orlando, FL 32827

Monthly Meeting
INDIGO	00101	KSB

@ ((;n:; w m1
iffi	JUL O 3 lr.11
B'!:  	

Bill Number 108471 Billed through 05/31/2019
,o
'<)\<>-.Jl.3-3\S
P.--p( '1Hne(	/ Fotr"W 'r

FOR PROFESSIONAL SERVICES RENDERED
05/22/19	KSB	Prepare for and attend board meeting.	
05/23/19	KSB	Perform meeting follow up.	

Total fees for this matter	$1,200.00

MATTER SUMMARY

TOTAL FEES

TOTAL CHARGES FOR THIS MATTER

$1,200.00

$1,200.00

BILLING SUMMARY

TOTAL FEES

TOTAL  CHARGES FOR THIS BILL

$1,200.00

$1,200.00

Please include the bill number on vour check.

Hopping Green & Sams
Attorneys and Counselors

119 S. Monroe Street, Ste. 300
P.O. Box 6526 Tallahasse,eFL 32314
850.222.7500
================================= STATEMENT=================================
June 28, 2019

Indigo Community Development District
c/o Governmental Management Services, LLC Central Florida
9145 Narcoossee Road, Ste. A206 Orlando, FL 32827

2019 Foreclosure

BY: 	_

Bill Number 108502 Billed through 05/31/2019
1t lO
\ -3lu- Sl3 '-t't3

f\Wl&..Ct. fwvl.-

INDIGO	00126	KSB

FOR PROFESSIONAL SERVICES RENDERED
05/02/19	KSB	Review status of service of process.

0.20 hrs

05/02/19	KEM
05/03/19	JEM
05/03/19	KEM
05/06/19	JEM
05/06/19	OMS

05/07/19	KEM
05/08/19	KSB
05/08/19	KEM
05/09/19	DMS

Prepare summonses; confer with clerk's office. Coordinate title search update; review title update. Prepare copies of complaint for process service.
Review issues regarding naming substitute parties.

Review and follow up on title update; email to Buchanan; research; email to/from Spivey; follow up.

Prepare amended complaint.

Prepare foreclosure funding agreement. Prepare amended complaint.
Review and comment on amended complaint; follow up on pleading issue; comment on funding agreement; review and follow up on additional revisions to amended complaint; follow up with Diot on service issue; follow up with  Trustee's counsel.

0.40 hrs

0.20 hrs

0.20 hrs

0.20 hrs

0.70 hrs

0.20 hrs

0.70 hrs

1.30 hrs

1.10 hrs

05/09/19	JEM	Review revisions to foreclosure complaint.	0.20 hrs

05/09/19	KCD	Research regarding service of process requirements.	0.50 hrs

05/10/19	KCD	Research service of process issue.	0.60 hrs
05/10/19      KEM   Prepare and file amended complaint and summonses.	0.80 hrs 05/16/19      KEM   Prepare summonses, complaints and amended complaints for service.	1.10 hrs 05/20/19     KEM   Coordinate remaining service process.	0.20 hrs 05/21/19      DMS   Review and respond to email from Pinnacle Bank; follow up on same and	0.60 hrs

2019 Foreclosure	Bill No. 108502	Page 2
=======-========= -------------------=-=------=====------------------------------------
strategy for dealing with response times and extensions.

05/21/19	KEM
05/22/19	KSB

05/22/19	KEM
05/23/19	DMS
05/23/19	KEM
05/24/19	DMS
05/28/19	DMS

05/28/19	KEM
05/29/19	KSB

05/30/19	KSB

05/31/19	DMS

05/31/19	KEM

Prepare defendant services status list.

Update foreclosure funding agreement and costs; confer with Bligh. Review verified returns of service.
Teleconference with counsel for INA Group; follow up; emails to/from Spivey. Review verified returns of service.
Calls to/from counsel for GC Land; follow up with Ibarra.

Teleconference with Watson regarding GC Land; follow up with Buchanan; research on confessions of judgment limitations.

Review verified returns of service.

Review scheduling and proposed stipulations. Confer with Smith regarding case strategy.
Prepare for and attend conference call with Spivey; follow up; public records research on Asendorf, Pickford, and
Dos Santos; prepare joint stipulation. Review verified returns of service.

0.40 hrs

0.70 hrs

0.20 hrs

0.60 hrs

0.20 hrs

0.20 hrs

0.80 hrs

0.20 hrs

0.30 hrs

0.30 hrs

2.10 hrs

0.20 hrs

Total fees for this matter	$3,946.50

DISBURSEMENTS
Document Reproduction	400.00	
Copy Service	353.46	
Filing Fee	2,294.08	
Total disbursements for this matter	$3,047.54	

MATTER SUMMARY

Smith, Douglas M.	6.10 hrs	350 /hr	$2,135.00	
Merritt, Jason E.	0.60 hrs	355 /hr	$213.00	
Diot, Kristen C.	1.10 hrs	235 /hr	$258.50	
Ibarra, Katherine E. - Paralegal	5.40 hrs	130 /hr	$702.00	
Buchanan, Katie S.	2.20 hrs	290 /hr	$638.00	
TOTAL FEES			$3,946.50	
TOTAL DISBURSEMENTS			$3,047.54	
TOTAL CHARGES FOR THIS MATTER			$6,994.04	

BILLING SUMMARY

2019 Foreclosure	Bill No. 108502	Page 3

Smith, Douglas M.	6.10 hrs	350	/hr	$2,135.00	
Merritt, Jason E.	0.60 hrs	355	/hr	$213.00	
Diot, Kristen C.	1.10 hrs	235	/hr	$258.50	
Ibarra, Katherine E. - Paralegal	5.40 hrs	130	/hr	$702.00	
Buchanan, Katie S.	2.20 hrs	290	/hr	$638.00	
TOTAL FEES	$3,946.50	
TOTAL DISBURSEMENTS

TOTAL CHARGES FOR THIS BILL	$3,047.54
----------------
$6,994.04	

Please include the bill number on vour check.

Sky's tlie Limit Handyman Service, Inc.

Indigo C.D.D.
9145 Narcoossee Road
SuiteA206·
Orlando. FL 32827

1507 S. Central Ave. Flagle1· Beach, FL 32136 386-451-6294

BILL TO

Invoice

DATE	INVOICE#	
6/30/2019	5723	

l3\f. -------------

	P.O.NO.	TERMS	PROJECT	
				
QUANTITY	DESCRIPTION	RATE	AMOUNT	
	Misc. June jobs in the Community of LPGA International arid
Grande Champion.

June / Monthly maintenance of all four fountains and it's surrounding areas in the LPGA lntemational Community.	,

Monthly maintenance of ground lighting and streetlights throughout the LPGA International Community.

Replacing of bulbs to misc. large bullet, small spot, streetlights,
.	I
monument floods, and fluorescent light fixtures at the following \
.locations:	·
Bulb to flood up-light fixture in front of the exit side wall at t]i.e entrance to Grande Champion. ( 10Owt Metal Halide bulb )	;
Bulb to flood up-light fixture east of the exit side wall at the entrance to Grande Champion. ( l00wt Metal Halide bulb)
Bulb to flood up-light fixture east of the sidewalk on the entryls ide
at the entrance to Grande Champion. ( l 0Owt Metal Halide bulb
:
?<=,	h, M r..t/ [r-s	:
1-336-s   -4'-	$ 1,Qt<"6.3S	:
:r:.- s ut·
s '"5 { Plpki: B lb)
l-3ao -s3	-<-( IJ 4.S.oo	

180.00

235.00

0.00	

180.00

235.00

0.00	
Please make check payable to STLHS Inc.	Total	

Page 1

Sky's the Limit Handyman Service, In .

	P.O.NO.	TERMS	PROJECT	
				
QUANTITY	DESCRIPTION	RATE	AMOUNT	
	Misc. repairs of all large bullet, small spot, streetlights, monhment floods, flood up-light, and fluorescent light fixtures in LPGA	' International.
1. Replaced ballast to flood up-light fixture in front of the exit side wall at the entrance to Grande Champion. ( l00wt Metal Halide:ballast	100.00	100.00	
	)	I			
	2. Replaced ballast to flood up-light fixture in front of the entry ide wall at the entrance to Grande Champion. ( 10Owt Metal :Halide!ballast
)	'			
	3. Replaced.ballast to flood up-light fixture east of the sidewalk ion the entry side at the entrance to Grande Champion. ( I 0Owt Metal Halide ballast)	;			
	Misc. jobs in the Community of LPGA International.	; L Picking up and storing of No Fishing signs from Speedi-Sign .
2. Painting and installing of 4 posts and 6 No Fishing signs to thb large pond between LPGA Boulevard and Birkdale.	·	140.00	140.00	
Please make check payable to STLHS Inc.	Total	

1507 S. Central Ave. Flagler Beach, FL 32136 386-451-6294

BILL TO

Indigo C.D.D.
9145 Narcoossee Road
SuiteA206 Orlando, FL 32827

Page2

Invoice

DATE	INVOICE#	
6/30/2019	5723	

Sky's the Limit Handyman Service, Inc.

	P.O.NO.	TERMS	PROJECT	
	';			
QUANTITY	DESCRIPTION	:	RATE	AMOUNT	
3
3
18
6
32
4	Metal Halide lO0wt medium based bulb	i
I0Owt  Metal Halide multi-tap ballast	'
Wire Nut Gallon Chlorine
3" Chlorine tablet
4"x4"x6' Pressure treated post	31.88
102.21
0.19
3,98
1.99
11.68
10.66
12.75	95.64
306.63
3.42
23.88
63.68
46.72
10.66
12.75	
1 Wood primer
1 Semi-gloss white paint			
	:

:

( LPGA Community total: $1,218l38)

'33o -'5!1800-	4(&,COO	'
t-l, 18. :3S	;
!

:			
Please make check payable to STLHS Inc.

'	Total	

1507 S. Central Ave. Flagler Beach, FL 32136 386-451-6294

BILL TO

Indigo C.D.D.
9145 Narcoossee Road SuiteA206
Orlando, FL 32827

'
Page 3

Invoice

DATE	INVOICE#	
6/30/2019	5723	

Sky the Limit Handyman Service, Inc.

	P.O.NO.	;	TERMS	PROJECT	
	;

:
;			
QUANTJTY	DESCRIPTION	

!	RATE	AMOUNT	
	Misc. jobs at the I-95 overpass	!

Testing and replacing of bulbs to palm trees and LPGA lettering flood fixtures at the following locations:
1. All OK
'
Misc. repairs to palm tree and LPGA lettering flood fixtures at the I-95 overpass.	·	1
;
1. All OK

'
i

( I-95 Overpass Total $45.00)
;

?;	....  s eoo- 4bQ?.?	:
r
;
j£.4S.oo
'
'
j	

45.00

0.00	

45.00

0.00	
Please make check payable to STLHS Inc.	

;	Total		
$1,263.38	

1507 S. Central Ave. Flagler Beach, FL 32136 386-451-6294

BILL TO

Indigo C.D.D.
9145 Narcoossee Road
SuiteA206 Orlando, FL 32827

Page4

Invoice

DATE	INVOICE#	
6/30/2019	5723	

S(;lLITUDE
LAKE MANAGEMENT

Voice: (888) 480-5253 Fax: {888) 358-0088

SOLO TO: LPGA-195 Interchange {Indigo COD) Solaris Management Services
309 Kingsley Lake Dr #904
St.Augustine.FL 32092

INVOICE
Invoice Number:	PI-A00280564 Invoice Date:	07/01/19

PROPERTY:	LPGA-195
Interchange
{Indigo COD)

-

Lake & Pond Management Services SVR46605 07/01/19-12/31/19
Fountain Maintenance Services

358.00	358.00

BY=-------------

:tt<l<3
1- C,- s0 -,u::
OW'l.\-i..'\A   11\.Mvtk  Wl

PLEASE REMIT PAYMENT TO:

1320 Brookwood Drive, Suite H Little Rock, AR 72202

Subtotal Sales Tax Total Invoice

Payment Received

358.00
0.00
358.00
0.00

w.solitudelakemanagement.com	www.aeratorsaquatlcs4lakesnponds.com

C.L.O. Management LLC 1617 Ridgewood Ave, Suite D Daytona Bea,ch FL 32117
386-944-9511

,-·

Date
7/   20_ 19

Invoice

 	J--

Invoice# ' i
1013

clomanagement.com

L .	 	

i

BHITo

Indigo Communit y Development District OMS, James Perry, District Mgr.
475 West Town Place Suite 114 St Augustine, FL 32092

ij CC&l1 ml llil JUL D 2 1f119 J.lli BY: 	_

Quantity

I	-·	··-

Description

' I	-	-	-----	.,.-

_

_ 1

- 	;.,-  1·

_  Ra_ te _

1 Rent i Record Keeping August 2019 1617 RidgewoodAve, Suite D Daytona Beach, FL 32 l l7

500.0i0

500.00

It\'=,<{t\d.J
oq_B	o.. A \AJ\9-
\·	- l<os-\

.
i
j

l_

_

$500.00

I
Total

"'-  -       •u  .._   -	-	-	-	-	-	---    -     -  -	--   -      -	-	•----

Team Rountree, Inc.
P.O. Box 730506
Ormond Beach, FL 32173

386-274-4050	FAX 386 236-1270

Invoice

Bill To

Serviee AddrC! S

Indigo Community Development District
c/o Government Management Services-CF,LLC 9145 Narcoossee Road
Suite A206
Orlando, FL 32827

www.teamrountree.net
7/1/2019	24242

Netd additlonal llemces? Please call ourofft 511 your requ n be recorded and scheduled in a
timely manner!

Description	Amount	
Monthly Contract Grounds. Maintenance   Community Monthly Contract Grounds Maintenance L-95 Overpass Monthly Charge for Pressure Washing of Four Monuments

I yW

BY·-------------

K{	,,. .,t f1. -C.oMM
1-33(.)·53'8- J. tf 3<-t., q,o7.co
"""tWj	Gl	Mn\- I-q ':>
I - 3 6	- 6 3 b' - '{Gd.  Ii 4. ,  0 <:)  •	00
ss	Moo Jt,(,Uq
l-3'3o   S""3 - 66	-ii( 'o S.oo
1--u ot:AJ< Tvi	.J\AA,\"t
l-330 -5'3'8-47   ,  '.f.:-:i:I3  1,0,.._<:c.-co	38,507.00
4,200.00
525.00	
Thank you for choosing Team Rountree!	Total	$43,232.00	
IWe   accept Visl½ MasterCard&: DiscoverI

SCOTSMAN

WILLIAMS

°Corporate Operations
901 S. Bond Street, Suite 600

Baltimore, MD 21231-3357

Do not include correspondence with your remittance. Correspondence should be directed to the Williams Scotsman Branch address indicated below.

Billed To:
249 1 SP 0.500  E0249X I0397 D5050838174 S2 P6579400 0001:0001
11111,1111II I1l1111ll,ll1l1l•l1ll11111l11 l111111111111111II I l1l1I
INDIGO COMMUNITY DEVELOPMENT DISTRICT 1412 S NARCOOSSEE RD
SAINT CLOUD FL 34771-7210

INVOICE

mvoice#	Amount Due	I	Due Date	
6941853	$218.74	I	Upon Receipt	
PLEASE REMIT PAYMENT	Amount Enclosed	
		
VIA ACH OR GO TO		
BILLTRUST:		
http://willscot.billtrust.com		

Go paperless by paying via ACH or remit payment to: WILLIAMS SCOTSMAN, INC.
PO BOX91975
CHICAGO, IL 60693-1975

(:.: j
INVOICE

WILLIAMS
SCOTSMAN

"

.... Please detach and return top portion with your payment to insure proper credit to your acccunt. Thank you.  •	Pagel ofl

Questionsregarding your account
should be directed to:

Williams Scotsman
801 Jetstream Drive
Orlando, FL 32824-7109

888-378-9084		Invoice Date:	07/17/2019	Unit Location	
		Invoice#:	6941853	Indigo Community Development District
105 Grande Champion Blvd. DAYTONA BEACH, FL 32124	
		Due Date:	Upon Receipt		
		Customer#:	19565925	Purchasing Agent	
			Curt von der Osten	

www.willscot.com

Federal ID NO. 52-0665775 The buyer agrees to pay all applicable state and municipal taxes on this transaction

UNIT NO.	BILLING TERMS	DESCRIPTION	AMOUNT	
Our records indicate your Property Damage Insurance and Liability Insurance have expired. Please email your updated Certificate of Insurance to lnsurance@willscot.com, or Expired Insurance Certificate Fees will be added to your next invoice.

OWL-31257	07/17/19 THRU 08/16/19	RENT STORAGE	$212.37
PROPERTY TAX RECOVERY	$6.37
\.t' \oO	CURRENT  INVOICE AMOUNT DUE:	$218.74
l -3 o-S55:5- q	$, k.J  .57	BY:-------------
I - 0"30 · S'":><iS-<.t q	../1. (CJ'L ?,7
9t.e.rtt 6to o7/i'1- oi (t,	

=  =  =  =  =  =  =  =>,.	Easily view, sear. ch and pay your bills anytime, anywhere.
WILLIAMS	.
SCOTSMAN	Sign up and activate your account today!	
htt p:// will scot.b i11trust	com.	
TO VIEW AND PAY ONLINE GO TO:	htt  ://will scot.bill trust.com	USE THIS ENROt.LMENT TQl(EN:	GHF RXZ DLT	

0001:0001	Late fee of 1 1/2% per month on all past due accounts. A $30.00 fee will be charged for any returned checks.

Aquatic Systems, Inc.
I	2100 NW33rd Street
Rompano Beach, FL 33069
954-977-7736

DATE
.8/1/2019

MUIWK•M
Indigo North COD

INVOICE
IMPMIIII W!Ul:W
0000451450	0135740

Indigo North COD
C/0 Solaris Management Service 140 Hamlin Ave Unit E
St Cloud FL 34771
i

BY: 	-- ----

C/O Solarls Management Service 1408 Hamlin Ave Unit E
St c1oud FL 34771

P.O. NUMBER	TERMS	SALES PERSON
QUAN	DESCRIPTION	PR.ICE EACH	AMOUNT

It:}

Monthly Lake and Wetland Services -August

3,101.00	3,101.00

Lo., .,fwe.,Ho.nJ.. Sv-"c..,.., A"",
\ - 2.).3.0  -5¾	·- <-\.G

TOTAL	$3,101.00

Sky's t,re Limit Handyman Service, Inc.
1507 S. C otl'al Ave. Flagler B ach, FL 32136 386-451- 94

Bill TO
I
Indig C.D,D.
1408 flamlin Avenue UnitE
St. Cb ud, FL 34771

:	Invoice
:

DATE·	INVOICE#	
7/31/2019	5755	

:
:
'
:

:

i     ,	TI TI;i
JUL 3 l Ifl1S
BY=-------- ---
:

P.O.NO.	TERMS	PROJECT

QUANTITY	DESCRIPTION	RATE	AMOUNT
Misc. July jobs in the Community of LPGA International and
Grande Champion.

July / Monthly maintenance of all four fountains and it's surrounding areas in the LPGA International Community.

Monthly maintenance of ground lighting and streetlights throughout the LPGA International Community.

Replacing of bulbs to misc. large bullet, small spot, streetlights, monument floods, and fluorescent light fixtures at the followingi
l ocations:	·	'
Bulb to flood up-light fixture in front of the entry side wall at the entrance to Grande Champion. ( 100wt Metal Halide bulb )	·

to

Bulb to flood up-light fixture in front of the exit side wall at the entrance	Grande Champion. ( I00wt Metal Halide bulb )	:
Bulb to flood up-light fixture next to the sidewalk on the exit side at the entrance to Grande Champion. ( 100wt Metal Halide bulb ) ;
tt:3t	l-"33c.>-S3 -<{(.	Jf8\ .7;;t	:
L9  A.   M'\\r\.  Mo.;.ft\/ ,'<'5,	,
l-o2<.l-$ -<.t	l(j'{5.oo
1-a..c.:, \'&-\:i':j / Pip(c.I'vi_,	\b5

120.00

235.00

o.o·o

1 20.00

235.00

0.00

Please make check payable to STLHS Inc.

Total

Page 1

Sky's ,L LimitHandy1111JJ1 Service, Inc.
1507 S. C entral Ave.
Flagler B!ach, FL 32136 386-451-t 294

BIL  TO
Indigo, C.D.D.
1408 f! amlin Avenue
Unit !_
St. C rnud, FL 34771

Invoice

DATE	INVOICE#	
7/31/2019	5755	

P.O.NO.	TERMS	PROJECT

QUANTITY	DESCRIPTION	RATE	AMOUNT

Misc. repairs of all large bullet, small spot, streetlights, momliment floods, flood up-light, and fluorescent light fixtures in LPGA	· International.
Replaced ballast to flood up-light fixture in front of the entry side
wall at the entrance to Grande Champion. ( l00wt Metal Halide 'ballast
)	'
Replaced ballast to flood  up-light  fixture  in front  of  the  exit  si<,le wall at the entrance to Grande Champion. ( 100wt Metal Halide ballast
)	'

Mis .c . jobs in the Community of LPGA International.
1. All OK

3 Metal Halide l00wt medium based bulb
2 l00wt Metal Halide multi-tap ballast
F WireNut
2 3" Chlorine tablet
5 Gallon Chlorine

( LPGA Community total: $818.72; )
1330	--53 9w	;.. +"'ooo
Please make heck payable to STLHS Inc.

Total

65.00

0.00

31.88
102.21
0.19
2.39
3.98

65.00

0.00

95.64
204.42
2.28
76.48
19.90

Page2

Sky's t e Limit Handyman Se ice, Inc.
1507 S.	entral Ave. Flagler B ach, FL 32136
386-451-r94

Invoice

DATE	INVOICE#	
7/31/2019	5755	

1

BIL..     TO	;
Indig:>C.D.D.	;
1408 Hamlin Avenue
UnitE	'
St. C oud,FL  34771	;'

P.O.NO.	'	TERMS	PROJECT
'

;
QUANTITY	DESCRIPTION	RATE	AMOUNT
;
Misc. jobs at the I-95 overpass
I
Testing and replacing of bulbs to palm trees and LPGA lettering	45.00	45.00
flood fixtures at the following locations:
All OK	;

Misc. repairs to palm tree and LPGA lettering flood fixtures :at the	0.00	0.00
!s95 overpass.
1. All OK	'
'

( 1-95 Overpass Total $45.,00)

ao--i63·8o0 - 4hooo

Please make check payable to STLHS Inc.

Total	$863.72

Page 3
'

		
From:		
Solaris Management Inc.
309 Kin1 sley Lake Dr., Ste 904 St Agus ine FL 32092
(904) 6f 7-1255	

lID l1:cel1:K n1
fill	JUL 3 l ltllS	illJ
BY:-------------

lndigd Community Development District Gove tnmental Management Services 9145 \Jarcoosee Rd Ste A206
Orlan io, Fl 32827

Bill to:

INVOICE

7/31/2019

73119

Invoice #

Date

Description	Amount	

Site Management Services - July 2019	$2,650.00

tt IS'\
Si¼ 11_,Cl/ll-t	c.Ls -0\A_,\\.'{
l-33o-53'2l l	
TOTAL DUE	$2 ,650.00	

· ·   .  .?F::. ·' -':	-  f!r"	·.-:;-:	::-;·.  ·:• ·17.t3T,:'""!	
::·. : .;: :: : • .:

T'ean1Rou1ttree,Jnc. l\O 7$11506
.	Ormond Bea.eh; EL 32173

Invoice

Amount

i11i- 

)'tlllfuI imosingT-i	

. ·...

1./W  \11sa;		diJ. i,,		\ ·.

I

I
I

i(' . . • .
f; ••

....,..-·-•=..=..   ... ..	..-   -	-	-	-	-	-	--'--     "---	---,,.,..,_...	...,.,.,..-	-   ..  -.....-....- ...-.-.'-.'-. "----   .,..,..,.,

.

. ····.......

Team Rou:ntreef Inc.
P.0.  Box 13Q50
().rr.n()::ttd;Be.a h, FL. 2173.

Invoice
·    -      ·-·:    .  · ,-	: : ·.

=..    lnd.iiP Com:mml

Y l:9pme,nt'.Oi!¢ri.rj: ... ..

: ..

·  11r.1111 ur .1  J  ·:.r•:i::  ,c.

clo GpveJ:JJment'Mana.gementS es,CF;LEG
MOS fOCmlin Ave.rUriit:lE	..,
S:t..Cloud, FL14nl

:    . ... ........  1 .  .. . ...... .  ......  ...

 	¥::-:'. :?;:·:; : ,

•  ...  .  .....  .  , ... , ..  ,,,    . .   . . . .   ....  ,.,,..,.,.. ,,.   ·•  , .•,   , ····•·: ·1  :•·!-:-"+V·.....     ·•:: , ·-i:•.• ·.

lt\60
t	-si  ·:,:;;; c'½,
<::i\ -A'4 u l•l'lft.- \M l "'-\.\ "." <,,,,.l

....
, <i,·

.. · ....: :-"":":

I

.. ..

.. . ... ... . ··- . . . ..... . - .. ...

.

:

$ oOOJ m

T  ot	al.

600.60

..

Amour-it
..

;,   ;:;:::J\':w/%;•V}i \i•:! 	-',-:.; ;;·::•..x·:1

.
"

·- -1. . ... . ....

ThariU you..fot:cltoosing Team Rountteel

Aquatic Systems, Inc.,
a solitude Lake Management Company
talrr & w aml Monagement Senl(as
2100 NW 33'" street POmpano Beach, Ft 33069
800-432-4302

Invoice
INVOICE DATE: 8/1/2019
INVOICE NUMBER: 0000453016
CUSTOMER NUMBER: 0119440
PO NUMBER: PAYMENT TERMS: 30 NET

LPGA 195 Interchange
c/o Solaris Management Service
1408 Hamlin Ave Unit E
St Cloud, FL 34771

QTY ORD	!TEM DESCRIPTION	U/M	UNIT PRICE	EXT PRICE

1	Monthly Lake and Wetland Services -
August

lA / t{o.NJ. <,' N
I - 3;;20 -S3<6 - <{E,'q

385.00	385.00

iA G	:q i
BY·-------------

SALES TAX: (0.0%)	$0.00	
LESS PAYMENT:	$0.00	
TOTAL DUE:	$385.00	

A 1.5% FINANCE CHARGE IS ADDED TO BALANCES 31 OR MORE DAYS PAST DUE

DATE:	8/1/2019	
INVOICE NUMBER:	0000453016	
CUSTOMER NUMBER:	0119440	
TOTAL AMOUNT DUE:	$385.00	

PLEASE RETURN nns PORTION WITH PAYMENT.
MAKE CHECKS PAYABLE TO: Aquatic Systems, Inc.
D	Address Changes (Note on Back of this Slip)
*Please include contact name and phone number*

Aquatic Systems, Inc., a Solitude Lake Management Company
2100 NW 33rd Street Pompano Beach, FL 33069

(   AMOUNT PAID:	]

THANK YOU FOR YOUR BUSINESS!

Governmental Management Services, LLC
1001 Bradford Way
Kingston, TN 37763

Invoice

Bill To:
Indigo COD
475 West Town Place Suite 114
St. Augustine, FL 32092

rA G	:q m
BY=--=  ---- ---

Invoice #: 199
Invoice Date: 8/1/19
Due Date: 8/1/19
Case:
P.O. Number:

Description

:-•

i.     Hours/Qty	Rate	Amount
;

ManaqementFees   -   ust 2019	( ·3 (0 - :Sl3 · 3
lnfg_rmation T..e,qbJ'lOlogy -A...Y9USt 2019	I· '31o-Sl?,·351
..QisseminatiQD Agent Services - ust 2Q:!	l · "3<o • S\""?·313
Offi _P-!ies   ..tu., l '1	1· 3 to -s t"3 - S l
Posiage A."".71	I ·;,(CJ  -SI'3- Y -;i
C,opies	A<A:,l't	(-?;l<-  · "'.ii- ,  .   ),..S
Telepm,,ne  A CA.'J r:t	1•	· "A1> '-( I		4,708.33	4,708.33
233.33	233.33
250.00	250.00
0.24	0.24
3.85	3.85
23.85	23.85
15.23	15.23	

,:-ell..

Total	$5,234.83	
Payments/Credits	$0.00	
Balance Due	$5,234.83	

Hopping Green & Sams
Attorneys and Counselors

119 S. Monroe Street, Ste. 300
P.O. Box 6526
Tallahassee, FL 32314
850.222.7500

I - 3\c • Sl:>-'-\Cl)
Ats-rt..u./ 1A,:A1c-"/ prej.,_,.{,,,

================================= STATEMENT ============================= · ===

Indigo Community Development District
c/o Governmental Management Services, LLC Central Florida
9145 Narcoossee Road, Ste. A206 Orlando, FL 32827

2019 Foreclosure
INDIGO	00126	KSB
FOR PROFESSIONAL SERVICES RENDERED

July 31, 2019

BY: 	_

.,
Bill Number 108989 Billed through 06/3Q/2019

06/03/19	DMS		Draft stipulation for entry of foreclosure against GC Land; email to counsel for GC Land; evaluate issues related to same.

1.40 hrs

06/03/19	KEM
06/04/19	JEM

06/05/19	DMS

06/05/19	KEM
06/06/19	KEM
06/07/19	DMS
06/10/19	DMS

06/10/19	KEM

06/11/19	DMS

06/11/19	KEM

06/12/19	DMS

Research alternate addresses of defendants; confer with process server. Review issues regarding legal description of Parcel 10 (Hayes Parcel).
Revise stipulation for foreclosure to add in counts against HW CGC et al.; prepare stipulation for foreclosure as to Mark and David Hayes.

Review returns of service.

Prepare stipulations for entry of final judgment. Revise stipulations for entry of judgment.
Follow up with Buchanan regarding stipulations for entry of judgment against GC Land, et al. and Hayes; follow up with Ibarra on pending answers to complaint and protocol for entry of defaults; follow up regarding defendants who required re-service; review/revise request for entry of Clerk's Default.

Prepare motions and orders for clerk's default; calendar extended answer deadlines; confer with process server.

Review extension motion of EBP properties; follow up on same; review return of service form; review request for default against Chereddy and follow up on same; email Buchanan; draft email to authorized representative of EBP Properties regarding extension request; teleconference with representative of EBP Properties; review and respond to further extension request from Pinnacle Bank; follow up with Buchanan on extension requests.

Prepare and file motions for entry of default and notice of filing returns of service.

Follow up on request for extension from Pinnacle Bank; follow up on extension for Pavil; review email regarding status of service; follow up on Chereddy default; review and follow up on additional requests for clerk defaults.

0.30 hrs

0.90 hrs

1.00 hrs

0.10 hrs

1.30 hrs

0.70 hrs

0.60 hrs

1.20 hrs

1.30 hrs

0.80 hrs

0.70 hrs

2019 Foreclosure	Bill No. 108989	Page 2
==================================================================================---==
06/12/19	KSB	Confer with trustee's counsel.	0.2Q hrs
, 06/12/19	KEM	Prepar motions for entry of clerk's default.	1.10 hrs

06/13/19	KSB'

Review stipulations of entry of final judgment.

O.40,hrs

06/13/19	JEM		Review issues regarding claim of Ina Group that subject property is located	0.20 l;irs outside CDD boundary.

06/13/19	KEM	Review entries of default; update defendant status chart.	0.50 hrs
06/14/19	DMS	Teleconference with representative of EBP Properties; follow up with Buchanan;	0.90 hrs email to EBP; review and follow up on email from Bloom; follow up email to
EBP Properties regarding extension request; follow up with Ibarra on calculation of prejudgment interest and penalties for judgment stipulations.

06/17/19	DMS	Teleconference with Clark; follow up with Buchanan; email to Clark; confer with	0.50 hrs Ibarra on service and penalty calculation issues.

06/17/19	KEM	calculate prejudgment interest and penalties.	1.60 hrs
06/18/19	DMS	Review/follow up on interest and penalty calculations; follow up with Ibarra on	0.50 hrs stipulations.

06/18/19	KEM	Prepare notice of filing returns of service; calculate prejudgment interest and	1.00 hrs penalties.

06/19/19	JEM	Review issues regarding inclusion of Ina Group's lands within foreclosure	1.00 hrs proceeding; review forms of stipulations for entry of final judgment.

06/19/19	KEM	Prepare stipulations for entry of final judgment.	0.70 hrs
06/20/19	KSB	Confer with trustee's counsel; confer with district manager.	0.50 hrs
06/20/19	KEM	Prepare notice of filing returns of service.	0.30 hrs
06/21/19	KSB	Confer with trustee's counsel.	0.20 hrs
06/24/19	DMS		Follow up on stipulations; email to/from Watson; follow up on same; follow up	1.60 hrs on INA Group response; further research and evaluation regarding INA Group
motion to dismiss; follow up with Diot on same.

06/24/19	KCD		Research regarding response to motion to dismiss; confer with Buchanan	2.20 hrs regarding same.

06/25/19	KCD		Research for response to motion to dismiss; draft response to motion to dismiss	1.20 hrs outline; confer with Smith regarding same.

06/25/19	KEM	Update defendant answer deadlines.	0.20 hrs
06/27/19	DMS	Correspond with Ibarra on stipulations; review email from Spivey; revise	0.50 hrs correspondence with District Manager.

06/28/19	DMS	Follow up on stipulations for foreclosure; emails regarding same; confer with	1.30 hrs Buchanan on strategy; teleconference with Davis and follow up.

2019 Foredosure	Bill No. 108989	Page 3

Total fees for this matter	$6,954.50

DISBURSEMENTS
Conference Calls Filing Fee Process Service

Total disbursements for this matter

4.68
31.05
1,474.80

$1,510.53

MATTER SUMMARY

Smith, Douglas M.	11.00 hrs	350 /hr	$3,850.00	
Merritt, Jason E.	2.10 hrs	355 /hr	$745.50	
Diot, Kristen C.	3.40 hrs	235 /hr	$799.00	
Ibarra, Katherine E. - Paralegal	9.10 hrs	130 /hr	$1,183.00	
Buchanan, Katie S.	1.30 hrs	290 /hr	$377.00	
TOTAL FEES			$6,954.50	
TOTAL DISBURSEMENTS			$1,510.53	
TOTAL CHARGES FOR THIS MATTER			$8,465.03	

BILLING SUMMARY

Smith, Douglas M.	11.00 hrs	350	/hr	$3,850.00	
Merritt, Jason E.	2.10 hrs	355	/hr	$745.50	
Diot, Kristen C.	3.40 hrs	235	/hr	$799.00	
Ibarra, Katherine E. - Paralegal	9.10 hrs	130	/hr	$1,183.00	
Buchanan, Katie S.	1.30 hrs	290	/hr	$377.00	
TOTAL FEES	$6,954.50	
TOTAL DISBURSEMENTS	$1,510.53	
TOTAL CHARGES FOR THIS BILL	$8,465.03	

Please include the bill number on vour check.

Hopping Gre e n & Sams
Attorneys and Counselors

119 S. Monroe Street, Ste. 300
P.O. Box 6526
Tallahassee, FL 32314
850.222.7500 .

\ -3\lrt;l'\ ';\'-)
Prei,At l""NA. o<:.,"'-.

ft,

================================= STATEMENT ================= 1 ===============

Indigo Community Development District
c/o Governmental Management Services, LLC Central Florida
9145 Narcoossee Road, Ste. A206 Orlando, FL 32827

July 31, 2019

i G	:q i

Bill Number 108991 Billed through 06/30/2019

Monthly Meeting
INDIGO	00101

KSB

BY:-------------

FOR PROFESSIONAL SERVICES RENDERED
06/26/19	KSB	Prepare for and attend board meeting.

Total fees for this matter

DISBURSEMENTS
Travel
Travel - Meals

Total disbursements for this matter

$1,200.00

156.35
3.79

$160.14

MATTER SUMMARY

TOTAL FEES	$1,200.00	
TOTAL DISBURSEMENTS	$160.14	
TOTAL CHARGES FOR THIS MATTER	$1,360.14	

BILLING SUMMARY

TOTAL FEES	$1,200.00	
TOTAL DISBURSEMENTS	$160.14	
TOTAL CHARGES FOR THIS BILL	$1,360.14	

Please include the bill number on vour check.

NeWs-Journal
Daytona Beach News-Journal The Sunday News-Journal Southea$1Volusia Edition West Volusia Edition News.Joumal Focus
Flagler/Palm Coast News-Tribune VolllSia Review

Advertising Invoice

INDIGO COMM DEV DIST
DEV. DISTRICT
475 W TOWN PLACE STE 114 SAINT AUGUSTINE, FL 32092

--

kJvortinr /Client NitM		-	- -	- - --- -
8/8/2019	
INDIGO COMM DEV DIST			
...-	Cv,lomf',(A ount·#	ror.ir Atr.r:.-1'1{ ou.	
1007178	$566.93	p,,.,	
Ctato.nrr, Tt,m	71muafPil'i'MttJ/	I	
Legal	Upon Receipt	I	1	

Invoice Number: 102335891-07312019

Daytona News-Journal
PO Box 919423
Orlando, FL 32891-9423
Phone (866)470-7133

Amount Paid :  $------	Check#:   		Amount to Pay :    $566.93

•I;,:,;

PLEASE DETACH ANO RETURN UPPER PORTION WITH YOUR REMITTANCE
I smrt pate	Mt  	Pub	P O   Numb@r	Ilma1	S-l ztlChi EQft

AIDount

7/3112019	0002335891	NJ		BUDGET HEARING & REGULAR MEETING - 8/2812019

COURTNEY	2	1.00 x 63Lines HOGGE

$566 .93

\7
1'-bt. ?	. tkc..<i"J o i/a8/t9

I  -3lC	-•! <;;

Amount to Pay :	$568 .93

BY=-------------

 	 	

- - ---	AaleftiserlCJmntNarru,---
INDIGO COMM DEV DIST	-- - -	lli/lingOIIIII

8/8/2019	
C,,,w me, A,a;,ounl·»	Total Amount Due	
1007178	 	$566.93_t- -	
-	-      -      -	·	--· CUttom rT'lmtt.

Legal		Twm, o/P y,Mnt	 	

Upon Receipt	

News-Journal
Daytona News-Journal	_
P O Box 919423 Orlando, FL 32891-9423
Phone (866)470-7133

Invoice Number: 102335391-07312019

THANK YOU FOR YOUR BUSINESS TERMS: NET DUE UPON RECEIPT

THlS IS A COURTESY CHARGE - OOES NOT ESTABLISH CREDIT - I.ATE PAYMENT MAY PREVENT ACCEPTANCE OF FUTURE ADVERTISING

THE NEWS-JOURNAL

Published Daily and Sunday Daytona Beach, Volusia County, Florida

State of Florida, County of Volusia

Before the undersigned authority personally appeared

., :  oJ:	;	»f+!Tc-'r  ·. •·

NOTICE.    OF  PUBL,iC

ijµRING TO

Ic;oNSIDER   THE  AOOP'TION  Of   tHE

I

!_ f J      L   YEAR  2019/2020  BUDGETS; AND NOTICE.Qf JIE U_LAl!. ARD Of SUPERVISORS' MEETING.' •·· ·_ '·

Irene Zucker

1,	Board  o-f

l	p.­m.

tt:ie.

upei'v)#  s:•<:•so  rd") of

who,  on oath says that  she is ...........  .. ......................	.

LEGAL COORDINATOR

of The News-Journal, a daily and Sunday newspaper, published at Daytona Beach in Volusia County, Florida; the attached copy of advertisement, being a

NOTICE OF PUBLIC HEARING L 2335891
in the Court,
was published in said newspaper in the issues............

JULY 31, AUGUST 7, 2019

Affiant further says that The News-Journal is a newspaper published at Daytona Beach, in said Volusia County, Florida, and that the said newspaper has heretofore been continuously published in said Volusia County, Florida, each day and Sunday and has been entered as second-class mail matter at the post office in Daytona Beach, in said Volusia County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper

• • • • • ••  • •• •"  _V  J().::,-.-.-.-.-.2.-L..-••  , ,,..• }  .1,,,,./.-..-- ........................., .  . . . .. .
,;'

Sworn to and subscribed before me
This 7TH of AUGUST

' fndigo CominuJilty Oe IOpment ':_D   rict  {"Olst_rtcr)  w_ill hold, a p_ub!ic ' hearlr,g 011 !',ug_ust 28, 2019 at l:po

!

af the !i,ol!day lrlli DaytOll<I Eleatli LPG.A

I

Eloµlevat4; 1 37_ Auto II Circ1, ,. Daytona,

I

;_Fl\1rlda Jor tt)o! purpose of heaiing j I CJ)11111'lents_ ancl . o.bJectiOtll> oo . .\he · i!!lQption of the- proposed budgets
1 ( l' P.ro p111e d Budget") o/ the District for

I

i  th'\ flseal year, l?e&lr,nlr,g Q !Ob!lr.- 2019 .
al)(! endlr,g ,Sapt r:nber 3(), 2020 ("l'lacal I Yea.r 2019/29,?jif ..A;ieilu_iiir board ' m tipg 0( 1/Je, Rh, ! Wi_ij    -       hefd
a! , that  time wt,,ir.e  til.e Boarcf riiay .
"!"]Sider  any • q\her, b45.   that. may properly come 1'1'1' it A copy of the agenda and Proposed t	may be
<>ll\ained at lhe offices of the Oislrtct
Maiillg , .475 w.-1 Town  f'lace, Stiite
) 4. St Augustine, Florid·a 32092. (904)'

mitr.ii -	J :

9 \l-5850  ("District Manager's om •,.

aci;ll,' with-the pi ovlslons,Qt
I ; . ·Tl)ll, P\l\)lil' . earing and mee rig n:i!-/r be continued to a dale, time, and P!acc t!)       .      rled Qll lh  :recq_rJ!,it,11:ici
,meeting. ,The( l)!a{ be _	slPOS vitiei,
;!3o\lrd Supervisor·s or ·01siiict  Staf·fm ay
' participate by spealler telephone.

a1 . :'this·{--/ meeting­

aACnQy >mmpoedra.stlaorriis .-- requfrlrig       special bj!cause of a . di ability . or.. ,p c:al lmp;,lrment; should co .)he ,.District
1 Manager's. Offl_ce at least f_orty,alghJ(48) 1 .h9';1, pr!or to •.the. meeting, . 11-Y aTll heilflns-   111'    pee,;h . i!TlPaf/   .•-..ple contact the ,FJorlda Relay : serv J:,y
:plal ing l-H,or 1-!l!)(),955-8771(11_'Y) / _l, .
!!00-9Sl>-!! 7.70 , (Voice). -. for -'•ald:-.J n­ ' coritacuns	District Managet:'.s Office.· Each p   o.-n who	es.!!>	- 1 ny decision made by the Board with re,;pect to an-y .1'.!l  ll/lr, r:90 1 ._a\ th    P.Wlic
h;arlng  'or   'l)e ng· 1.   .iKlvlsild ..·•1tiat
n	will - " r dof pi:ocee<ilnss
!IJ'ld that accordingly; the· person may
: ileed to ensure that a verbalim 1ecord of .
itie. pr=  eding;s Is inaci lncitiding·  the  i
\ stllTlOlly a nd,!:\      nce llP.Oli whk;l:i such:
. -	· sl ,	1r.1	1£	;  r:i.::':' ::,
}2 35891 July 3l;Atig.7; 2019 21

October 29, 2021

,,,..	(i	My Commission Expires

,, ,,17;,f.-,''

•= Comm! ssi on # GG 155574

=:•:'	S  ate of  Florid a-Notary  Public

,,," ",'',, CYNTHIA ANDERSOf'.!

Jlljll ry

.

 .·•· .PW!1t¥ srs."';.. 

NEWS-LEADER
Published Weekly
511 Ash Street/P.O. Box 16766 (904) 261 3696
Fernandina Beach, Nassau County, Florida 32034

STATE OF FLORIDA COUNTY OF NASSAU:

Before the undersigned authority personally appeared
Foy R. Maloy, Jr

Who on oath says that (s)he is the Publisher of the
Fernandina Beach News-Leader, a weeldy newspaper published at Fernandina Beach in Nassau County, Florida; that the attached
copy the advertisement, being a DISPLAY LEGAL NOTICE in the
matter of

N/ BUDGET HEARING THREE RIVERS CDD

Was published in said newspaper in the issue(s) of

07/3ln019 08/07/2019
LEGAL DISPLAY

Affiant further says that the said News-Leader is
a newspaper published at Fernandina Beach, in said Nassau Cou]J.ty, Florida and that the said newspaper has hel'etofore been continuously published in said Nassau County, Florida, each week and has been entered as second class mail matter at the post office in Fernandina Beach in said Nassau County, Florida,  for a period of one year preceding the first publication of the attached copy
of advertisement; and Affiant further says that (s)he has neither paid
nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing this advertis ment for publication in the said newspaper.
  	··
Sworn to and subscribed to before me
This 7tll day of August, A.D. 2019

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ELEVENTH ORDER OF BUSINESS

Indigo
Community Development District

Unaudited Financial Reporting July 31, 2019

Table of Contents

1	 	Balance Sheet	

2-3	
 	General Fund Income Statement	

4	
 	Debt Service Fund Series 1999A Income Statement	

5	
 	Debt Service Fund Series 1999C Income Statement	

6	
 	Debt Service Fund Series 2005 Income Statement	

7	
 	Capital Projects Fund Series 1999A Income Statement	

8-9	
 	Month to Month	

10	
 	Assessment Receipt Schedule	

Indigo
Community Development District

Assets	

General 	Governmental Funds

Debt Service	

Capital Projects	Account Groups General
Fixed Assets	
General Long- Term Debt	Totals  (memorandum only) 2019	
Cash	$78,231	----	----	----	----	$78,231	
Due from Trustee/Bondholders	$35,992	----	----	----	----	$35,992	
Assessment Receivable	$3,000	----	----	----	----	$3,000	
Prepaid Expense	$500	----	----	----	----	$500	
Investments							
State Board of Administration	$2,004,700	----	----	----	----	$2,004,700	
Operating Account	$811,553	----	----	----	----	$811,553	
Reserve Account	$109,932	----	----	----	----	$109,932	
Series 1999A							
Reserve Account	----	$80,675	----	----	----	$80,675	
Revenue Account	----	$45,205	----	----	----	$45,205	
Construction	----	----	$148,045	----	----	$148,045	
Reserve Account	----	$59,586	----	----	----	$59,586	
Revenue Account	----	$421,391	----	----	----	$421,391	
Redemption Account	----	$339	----	----	----	$339	
Remedial Expenditure	----	$0	----	----	----	$0	
Reserve Account	----	$59,456	----	----	----	$59,456	
Escrow Deposit Fund	----	$9,725	----	----	----	$9,725	
Prepayment Account	----	$1,978	----	----	----	$1,978	
Revenue Account	----	$549,852	----	----	----	$549,852	
Remedial Expenditure	----	$0	----	----	----	$0	
Fixed Assets	----	----	----	$8,305,270	----	$8,305,270	
Amount Available/Long-Term Debt	----	----	----	----	$1,228,209	$1,228,209	
Amount to be Provided/Long Term Debt 1999A	----	----	----	----	$594,120	$594,120	
Amount to be Provided/Long Term Debt 1999C	----	----	----	----	$6,178,684	$6,178,684	
Amount to be Provided/Long Term Debt 2005	----	----	----	----	$5,348,988	$5,348,988	
Total Assets	$3,043,908	$1,228,209	$148,045	$8,305,270	$13,350,000	$26,075,432	

Liabilities							
Accounts Payable	$17,756	----	----	----	----	$17,756	
Accrued Principal Payment 1999C	----	$655,000	----	----	----	$655,000	
Accrued Principal Payment 2005	----	$270,000	----	----	----	$270,000	
Accrued Interest Payment 2005	----	$1,456,469	----	----	----	$1,456,469	
Bonds Payable 1999A	----	----	----	----	$720,000	$720,000	
Bonds Payable 1999C	----	----	----	----	$6,660,000	$6,660,000	
Bonds Payable 2005	----	----	----	----	$5,970,000	$5,970,000	
Fund Equity, Other Credits							
Investments in General Fixed Assets	----	----	----	$8,305,270	----	$8,305,270	
Fund Balances							
Restricted for Debt Service 1999A/B	----	$125,880	----	----	----	$125,880	
Restricted for Debt Service 1999C	----	($173,684)	----	----	----	($173,684)	
Restricted for Debt Service 2005	----	($1,105,457)	----	----	----	($1,105,457)	
Restricted for Capital Projects 1999A/B	----	----	$148,045	----	----	$148,045	
Assigned for General Fund	$109,932					$109,932	
Unassigned General Fund	$2,916,220	----	----	----	----	$2,916,220	
Total Liabilities, Fund Equity	$3,043,908	$1,228,209	$148,045	$8,305,270	$13,350,000	$26,075,432	

Combined Balance Sheet As of July 31, 2019

Series 1999C

Series 2005

1

INDIGO
COMMUNITY DEVELOPMENT DISTRICT
GENERAL FUND
Statement of Revenues & Expenditures
As of July 31, 2019

	General Fund
Budget	Prorated Budget
7/31/19	Actual
7/31/19	
Variance	
REVENUES:					
Maintenance Assessments	$801,579	$801,579	$717,304	($84,275)	
Settlement Agreement	$0	$0	$74,500	$74,500	
Miscellaneous Income	$0	$0	$4,294	$4,294	
Miscellaneous-Foreclosure Costs	$0	$0	$35,992	$35,992	
City of Daytona Funding	$8,100	$8,100	$8,775	$675	
Interest Income	$1,000	$833	$12,063	$11,230	
TOTAL REVENUES	$810,679	$810,512	$852,928	$42,416	

EXPENDITURES:					
ADMINISTRATIVE:					
Supervisor Fees	$12,000	$10,000	$6,800	$3,200	
FICA Expense	$918	$765	$520	$245	
Engineering	$5,000	$4,167	$0	$4,167	
Attorney	$32,000	$26,667	$11,672	$14,995	
Annual Audit	$5,000	$5,000	$6,500	($1,500)	
Arbitrage	$1,350	$1,350	$1,350	$0	
Trustee	$3,800	$3,800	$4,089	($289)	
Dissemination Agent	$3,100	$2,583	$2,500	$83	
Special Assessment Roll Preparation	$20,000	$20,000	$20,000	$0	
Management Fees	$56,500	$47,083	$47,083	$0	
Information Technology	$2,800	$2,333	$4,583	($2,250)	
Telephone	$300	$250	$137	$113	
Postage	$1,500	$1,250	$500	$750	
Insurance	$20,300	$20,300	$18,387	$1,913	
Printing & Binding	$1,500	$1,250	$1,157	$93	
Legal Advertising	$2,500	$2,083	$2,190	($107)	
Other Current Charges	$1,000	$833	$486	$347	
Office Supplies	$350	$292	$151	$141	
Foreclosure Costs	$0	$0	$35,992	($35,992)	
Dues, Licenses, Subscriptions	$175	$175	$175	$0	
Office Expense	$6,000	$5,000	$5,000	$0	
TOTAL ADMINISTRATIVE	$176,093	$155,182	$169,273	($14,092)	

FIELD:					
Operating Expenses I-95
Landscape Maintenance	
$50,400	
$42,000	
$42,000	
($0)	
Landscape Contingency	$2,000	$1,667	$365	$1,302	
Irrigation Repairs & Maintenance	$10,000	$8,333	$8,943	($610)	
Mowing	$8,100	$6,750	$0	$6,750	
Lakes	$5,156	$4,297	$3,835	$462	
Plant Replacement & Annuals	$8,000	$6,667	$550	$6,117	
Utilities	$12,000	$10,000	$13,061	($3,061)	
Repairs	$10,000	$8,333	$3,422	$4,911	
Miscellaneous	$2,000	$1,667	$1,375	$291	
Operating Expenses I-95	$107,656	$89,713	$73,552	$16,161	

2

INDIGO
COMMUNITY DEVELOPMENT DISTRICT

GENERAL FUND
Statement of Revenues & Expenditures

	General Fund	Prorated Budget	Actual		
	Budget	7/31/19	7/31/19	Variance	

Operating Expenses Community Wide					
Site Manager	$31,800	$26,500	$26,500	$0	
Landscape Maintenance	$462,084	$385,070	$349,070	$36,000	
Landscape Contingency	$26,912	$22,427	$30,535	($8,108)	
Irrigation Repairs & Maintenance	$30,000	$25,000	$13,623	$11,377	
Lakes	$37,212	$31,010	$31,010	$0	
Plant Replacement & Annuals	$35,000	$29,167	$33,529	($4,362)	
Utilities	$45,000	$37,500	$28,572	$8,928	
Repairs	$65,972	$54,977	$41,477	$13,499	
Stormwater System	$3,750	$3,125	$0	$3,125	
Sidewalks	$3,000	$2,500	$0	$2,500	
Street Lighting	$0	$0	$0	$0	
Miscellaneous	$15,000	$12,500	$15,684	($3,184)	
Conservation Easement Maintenance	$28,000	$23,333	$18,328	$5,005	
Tree Trimming	$43,200	$36,000	$36,000	$0	
Operating Expenses Community Wide	$826,930	$689,108	$624,329	$64,780	
					
TOTAL FIELD	$934,586	$778,822	$697,881	$80,941	
					
TOTAL EXPENDITURES	$1,110,679	$934,003	$867,154	$66,849	

EXCESS REVENUES/	

(EXPENDITURES) AND OTHER SOURCES	($300,000)	-----	($14,226)	-----	
FUND BALANCE - BEGINNING	$300,000	-----	$3,040,378	-----	

FUND BALANCE - ENDING	
$0	
-----	
$3,026,152	
-----	

3

INDIGO
COMMUNITY DEVELOPMENT DISTRICT
DEBT SERVICE FUND
Series 1999A
Statement of Revenues & Expenditures As of July 31, 2019

	Debt Service
Budget	Prorated Budget
7/31/19	Actual
7/31/19	
Variance	
REVENUES:					
Special Assessments	$80,675	$80,675	$80,009	($666)	
Interest Income	$0	$0	$352	$352	
TOTAL REVENUES	$80,675	$80,675	$80,360	($315)	

EXPENDITURES:					
Interest Expense - 11/01	$23,275	$23,275	$23,275	$0	
Principal Expense - 5/01	$35,000	$35,000	$35,000	$0	
Interest Expense - 5/01	$23,275	$23,275	$23,275	$0	
TOTAL EXPENDITURES	$81,550	$81,550	$81,550	$0	

OTHER SOURCES/(USES)					
Other Debt Service Costs	$0	$0	$0	$0	
TOTAL OTHER	$0	$0	$0	$0	

EXCESS REVENUES/					
(EXPENDITURES) AND OTHER SOURCES	($875)	-----	($1,190)	-----	

FUND BALANCE - BEGINNING	
$43,489	
-----	
$127,070	
-----	

FUND BALANCE - ENDING	
$42,614	
-----	
$125,880	
-----	

Fund Balance Calculation		
Reserve Account	$80,675	
Revenue Account	 	$45,205 	
Total Series 1999A Funds Available	 	$125,880 	

4

INDIGO
COMMUNITY DEVELOPMENT DISTRICT
DEBT SERVICE FUND
Series 1999C
Statement of Revenues & Expenditures As of July 31, 2019

	Debt Service
Budget	Prorated Budget
7/31/19	Actual
7/31/19	
Variance	
REVENUES:					
Special Assessments - Tax Collector	$301,980	$301,980	$448,089	$146,109	
Settlement Agreement	$0	$0	$33,890	$33,890	
Interest Income	$0	$0	$22,292	$22,292	
TOTAL REVENUES	$301,980	$301,980	$504,271	$202,291	

EXPENDITURES:					
Debt Service Obligation	$301,980	$301,980	$461,126	($159,146)	
TOTAL EXPENDITURES	$301,980	$301,980	$461,126	($159,146)	

OTHER SOURCES/(USES)					
Other Debt Service Costs	$0	$0	($42,316)	($42,316)	
TOTAL OTHER	$0	$0	($42,316)	($42,316)	
EXCESS REVENUES					
(EXPENDITURES) AND OTHER SOURCES	$0	-----	$829	-----	
FUND BALANCE - BEGINNING	$0	-----	($174,512)	-----	

FUND BALANCE - ENDING	
$0	
-----	
($173,684)	
-----	

Fund Balance Calculation		
Reserve Account	$59,586	
Revenue Account	$421,391	
Redemption Account	$339	
Remedial Expenditure	$0	
Accrued Principal Payable	 	($655,000) 	
Total Series 1999C Funds Available	 	($173,684) 	

5

INDIGO
COMMUNITY DEVELOPMENT DISTRICT
DEBT SERVICE FUND
Series 2005
Statement of Revenues & Expenditures As of July 31, 2019

	Debt Service
Budget	Prorated Budget
7/31/19	Actual
7/31/19	
Variance	
REVENUES:					
Special Assessments - Tax Collector	$87,804	$87,804	$221,920	$134,116	
Settlement Agreement	$0	$0	$69,094	$69,094	
Interest Income	$0	$0	$29,006	$29,006	
TOTAL REVENUES	$87,804	$87,804	$320,020	$232,216	

EXPENDITURES:					
Debt Service Obligation	$87,804	$0	$0	$0	
Special Call - 6/15	$0	$0	$0	$0	
TOTAL EXPENDITURES	$87,804	$0	$0	$0	

OTHER SOURCES/(USES)					
Other Debt Service Costs	$0	$0	($41,530)	($41,530)	
TOTAL OTHER	$0	$0	($41,530)	($41,530)	

EXCESS REVENUES	 	
(EXPENDITURES) AND OTHER SOURCES	$0	-----	$278,491	-----

FUND BALANCE - BEGINNING	$0	-----	($1,383,948)	-----	

FUND BALANCE - ENDING	
$0	
-----	
($1,105,457)	
-----	

Fund Balance Calculation		
Reserve Account	$59,456	
Escrow Deposit Fund	$9,725	
Prepayment Account	$1,978	
Revenue Account	$549,852	
Remedial Expenditure	$0	
Accrued Interest Payable	($1,456,469)	
Accrued Principal Payable	 	($270,000) 	
Total Series 2005 Funds Available	 	($1,105,457) 	

6

INDIGO
COMMUNITY DEVELOPMENT DISTRICT
CAPITAL PROJECTS FUND
Series 1999A
Statement of Revenues & Expenditures
As of July 31, 2019

	Capital Projects	Prorated Budget	Actual		
	Budget	7/31/19	7/31/19	Variance	
REVENUES:					
Interest Income	$0	$0	$368	$368	
TOTAL REVENUES	$0	$0	$368	$368	

EXPENDITURES:					
Capital Outlay	$0	$0	$0	$0	
TOTAL EXPENDITURES	$0	$0	$0	$0	

EXCESS REVENUES	
 					
(EXPENDITURES)	$0	$0	$368	$368	
FUND BALANCE - BEGINNING	$0	-----	$147,677	-----	

FUND BALANCE - ENDING	
$0	
-----	
$148,045	
-----	

7

INDIGO
COMMUNITY DEVELOPMENT DISTRICT

Month to Month Income Statement FY2019

	October	November	December	January	February	March	April	May	June	July	August	September	Total	
REVENUES:														
Maintenance Assessments	$0	$99,341	$329,698	$14,972	$7,655	$3,507	$161,420	$2,333	$81,317	$17,061		$0	$0	$717,304	
Settlement Agreement	$0	$0	$0	$0	$74,500	$0	$0	$0	$0	$0		$0	$0	$74,500	
Miscellaneous Income	$0	$4,275	$0	$19	$0	$0	$0	$0	$0	$0		$0	$0	$4,294	
Miscellaneous - Foreclosure Costs	$0	$0	$0	$0	$2,300	$3,811	$14,423	$6,994	$8,465	$0		$0	$0	$35,992	
City of Daytona Funding	$0	$0	$0	$0	$0	$0	$8,775	$0	$0	$0		$0	$0	$8,775	
Interest Income	$680
.	$704	$687	$761	$790	$712	$783	$764	$1,213	$4,969		$0	$0	$12,063	
TOTAL REVENUES	$680	$104,319	$330,385	$15,753	$85,244	$8,029	$185,401	$10,091	$90,995	$22,030		$0	$0	$852,928	

EXPENDITURES:														
ADMINISTRATIVE:														
Supervisor Fees	$3,000	$0	$1,000	$0	$0	$1,000	$0	$1,000	$0	$800		$0	$0	$6,800	
FICA Expense	$230	$0	$77	$0	$0	$77	$0	$77	$0	$61		$0	$0	$520	
Engineering	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	
Attorney	$3,274	$384	$1,797	$804	$731	$1,628	$119	$1,577	$1,360	$0		$0	$0	$11,672	
Annual Audit	$0	$0	$1,500	$3,500	$0	$0	$0	$1,500	$0	$0		$0	$0	$6,500	
Arbitrage	$0	$0	$0	$0	$1,350	$0	$0	$0	$0	$0		$0	$0	$1,350	
Trustee	$0	$0	$0	$4,089	$0	$0	$0	$0	$0	$0		$0	$0	$4,089	
Dissemination Agent	$250	$250	$250	$250	$250	$250	$250	$250	$250	$250		$0	$0	$2,500	
Special Assessment Roll Preparation	$20,000	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$20,000	
Management Fees	$4,708	$4,708	$4,708	$4,708	$4,708	$4,708	$4,708	$4,708	$4,708	$4,708		$0	$0	$47,083	
Information Technology	$233	$233	$233	$233	$2,483	$233	$233	$233	$233	$233		$0	$0	$4,583	
Telephone	$28	$24	$42	$0	$9	$0	$0	$0	$0	$35		$0	$0	$137	
Postage	$93	$4	$102	$15	$8	$60	$24	$102	$29	$65		$0	$0	$500	
Insurance	$18,387	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$18,387	
Printing & Binding	$465	$142	$0	$64	$14	$9	$47	$4	$163	$249		$0	$0	$1,157	
Legal Advertising	$233	$409	$0	$0	$0	$233	$0	$486	$262	$567		$0	$0	$2,190	
Other Current Charges	$51	$40	$39	$51	$54	$34	$50	$52	$67	$49		$0	$0	$486	
Office Supplies	$23	$23	$1	$23	$1	$0	$23	$7	$23	$28		$0	$0	$151	
Foreclosure Costs	$0	$0	$0		$2,300	$3,811	$14,423	$6,994	$8,465	$0		$0	$0	$35,992	
Dues, Licenses, Subscriptions	$175	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$175	
Office Expense	$500	$500	$500	$500	$500	$500	$500	$500	$500	$500		$0	$0	$5,000	
TOTAL ADMINISTRATIVE	$51,649	$6,715	$10,249	$14,238	$12,406	$12,544	$20,376	$17,489	$16,061	$7,545		$0	$0	$169,273	

8

INDIGO
COMMUNITY DEVELOPMENT DISTRICT

Month to Month Income Statement FY2019

	October	November	December	January	February	March	April	May	June	July	August	September	Total	

FIELD:														
Operating Expenses I-95
Landscape Maintenance	
$4,200	
$4,200	
$4,200	
$4,200	
$4,200	
$4,200	
$4,200	
$4,200	
$4,200	
$4,200		
$0	$0	
$42,000	
Landscape Contingency	$0	$0	$0	$0	$0	$365	$0	$0	$0	$0		$0	$0	$365	
Irrigation Repairs & Maintenance	$0	$0	$0	$0	$0	$0	$0	$8,943	$0	$0		$0	$0	$8,943	
Mowing	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	
Lakes	$370	$385	$385	$385	$385	$385	$385	$385	$385	$385		$0	$0	$3,835	
Plant Replacement & Annuals	$0	$0	$550	$0	$0	$0	$0	$0	$0	$0		$0	$0	$550	
Utilities	$628	$657	$969	$1,091	$0	$1,201	$3,490	$802	$970	$3,252		$0	$0	$13,061	
Repairs	$1,322	$85	$45	$904	$45	$85	$443	$45	$45	$403		$0	$0	$3,422	
Miscellaneous	$91	$109	$109	$109	$109	$109	$109	$409	$109	$109		$0	$0	$1,375	
OPERATING EXPENSES I-95	$6,611	$5,436	$6,259	$6,689	$4,739	$6,346	$8,628	$14,785	$5,710	$8,349		$0	$0	$73,552	
														
	October	November	December	January	February	March	April	May	June	July	August	September	Total	
Operating Expenses Community Wide
Site Manager	
$2,650	
$2,650	
$2,650	
$2,650	
$2,650	
$2,650	
$2,650	
$2,650	
$2,650	
$2,650		
$0	$0	
$26,500	
Landscape Maintenance	$34,907	$34,907	$34,907	$34,907	$34,907	$34,907	$34,907	$34,907	$34,907	$34,907		$0	$0	$349,070	
Landscape Contingency	$525	$525	$525	$525	$525	$6,110	$525	$20,225	$525	$525		$0	$0	$30,535	
Irrigation Repairs & Maintenance	$726	$1,855	$778	$1,138	$0	$3,672	$0	$2,430	$3,026	$0		$0	$0	$13,623	
Lakes	$3,101	$3,101	$3,101	$3,101	$3,101	$3,101	$3,101	$3,101	$3,101	$3,101		$0	$0	$31,010	
Plant Replacement & Annuals	$450	$0	$0	$0	$0	$0	$32,479	$0	$0	$600		$0	$0	$33,529	
Utilities	$2,604	$3,003	$3,193	$3,210	$2,885	$2,873	$2,775	$2,851	$2,642	$2,537		$0	$0	$28,572	
Repairs	$6,144	$2,984	$19,446	$2,159	$815	$852	$5,392	$919	$1,948	$819		$0	$0	$41,477	
Stormwater System	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	
Sidewalks	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	
Street Lighting	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	
Miscellaneous	$2,734	$109	$109	$109	$109	$1,458	$1,034	$9,802	$109	$109		$0	$0	$15,684	
Conservation Easement Maintenance	$0	$0	$7,642	$0	$0	$0	$7,436	$0	$0	$3,250		$0	$0	$18,328	
Tree Trimming	$3,600	$3,600	$3,600	$3,600	$3,600	$3,600	$3,600	$3,600	$3,600	$3,600		$0	$0	$36,000	
OPERATING EXPENSES COMMUNITY WIDE	$57,441	$52,734	$75,952	$51,399	$48,592	$59,222	$93,899	$80,485	$52,508	$52,098		$0	$0	$624,329	
														
TOTAL EXPENDITURES	$115,701	$64,885	$92,459	$72,326	$65,738	$78,111	$122,904	$112,759	$74,279	$67,992		$0	$0	$867,154	
														
EXCESS REVENUES/ (EXPENDITURES)	($115,021)	$39,434	$237,926	($56,573)	$19,507	($70,081)	$62,497	($102,668)	$16,717	($45,962)		$0	$0	($14,226)	

9

INDIGO COMMUNITY DEVELOPMENT DISTRICT
ASSESSMENT RECEIPTS - FY2019

TAX COLLECTOR

UNITS
NET TAX ROLL ASSESSED	4,912.20	$	811,694.98	$ 79,064.20	$ 541,406.55	$	213,013.95	$ 1,645,179.68	

TAX ROLL RECEIVED	RECEIPTS	O&M	1999A	1999C	2005A	REVENUE	
-
11/19/18	$ 80,848.96	$ 67,993.62	$ 2,548.73	$	9,166.53	$	1,140.08	$ 80,848.96	
11/30/18	$ 66,523.93	$ 31,347.04	$ 6,962.50	$ 23,705.11	$	4,509.28	$ 66,523.93	
11/13/18	$	9,626.20	$	6,129.07	$	-	$	3,497.13	$	-	$	9,626.20	
12/5/18	$ 293,387.27	$ 145,977.67	$ 19,005.35	$ 97,098.10	$ 31,306.15	$ 293,387.27	
12/14/18	$ 345,292.29	$ 170,030.38	$ 33,043.21	$ 111,148.09	$ 31,070.61	$ 345,292.29	
12/27/18	$ 10,744.40	$	7,560.74	$	226.18	$	1,539.54	$	1,417.94	$ 10,744.40	
1/11/19	$	6,643.40	$	2,869.94	$	777.88	$	2,426.06	$	569.52	$	6,643.40	
1/14/19	$ 12,924.60	$	6,048.08	$ 1,033.06	$	3,780.99	$	2,062.47	$ 12,924.60	
1/23/19	$ 12,179.32	$	6,054.36	$ 1,524.21	$	4,462.69	$	138.06	$ 12,179.32	
2/5/19	$ 13,159.65	$	6,080.15	$ 1,382.20	$	4,261.74	$	1,435.56	$ 13,159.65	
2/18/19	$	3,146.84	$	1,574.56	$	162.88	$	1,121.70	$	287.70	$	3,146.84	
3/5/19	$	4,825.54	$	2,243.96	$	576.60	$	2,004.98	$	-	$	4,825.54	
3/20/19	$	2,735.25	$	1,262.93	$	238.64	$	1,233.68	$	-	$	2,735.25	
4/8/19	$ 70,026.67	$ 63,848.52	$ 1,263.40	$	4,327.61	$	587.14	$ 70,026.67	
4/24/19	$ 314,245.08	$ 97,571.83	$ 1,073.23	$ 70,984.76	$ 144,615.26	$ 314,245.08	
4/29/19	$	5,460.82	$	2,332.99	$	700.46	$	2,427.37	$	-	$	5,460.82	
5/31/19	$	2,900.50	$	1,188.74	$	474.92	$	1,236.84	$	-	$	2,900.50	
6/6/19	$	4,465.52	$	1,978.39	$	423.64	$	1,761.11	$	302.38	$	4,465.52	
6/18/19	$	757.53	$	329.73	$	84.73	$	343.07	$	-	$	757.53	
6/18/19	$ 164,370.20	$ 77,820.28	$ 1,200.33	$ 82,872.10	$	2,477.49	$ 164,370.20	
7/5/19	$ 43,058.09	$ 17,061.33	$ 7,306.74	$ 18,690.02	$	-	$ 43,058.09	
						$	-	
TOTAL TAX ROLL RECEIVED	$ 1,467,322.06	$	717,304.31	$ 80,008.89	$ 448,089.22	$	221,919.64	$ 1,467,322.06	

BALANCE DUE TAX ROLL	$	94,390.67	$	(944.69)	$	93,317.33	$	(8,905.69)	$	177,857.62	

PERCENT COLLECTED	88.37%	101.19%	82.76%	104.18%	89.19%

10