INDIGO COMMUNITY DEVELOPMENT DISTRICT

JUNE 22, 2022 AGENDA PACKAGE

AGENDA

Indigo Community Development District
475 West Town Place, Suite 114 St. Augustine, Florida 32092 www.IndigoCDD.com

June 8, 2022

Board of Supervisors
Indigo Community Development District
Call In # 1-800-264-8432 Code 752807

Dear Board Members:
The Indigo Community Development District Board of Supervisors Meeting is scheduled to be held on Wednesday, June 22, 2022 at 1:00 p.m. at the Fairfield by Marriott Daytona Beach, 1820 Checkered Flag Boulevard, Daytona Beach, Florida 32114.
Following is the revised agenda for the meeting:

Roll Call

Public Comment (Limited to 3 minutes per person)

Minutes
Approval of the Minutes of the May 18, 2022 Board of Supervisors Meeting

Acceptance of the Minutes of the May 18, 2022 Audit Committee Meeting

Consideration of Settlement Offer Regarding Parcel UTC-3

Consideration of Resolution 2022-04, Designating Officers

Consideration of Addendum to Landscape Maintenance Services Agreement with Rountree

Discussion on the Fiscal Year 2023 Budget

Acceptance of Engagement Letter with Berger, Toombs, Elam, Gaines & Frank for Audit Services for Fiscal Years 2022-2026

Staff Reports
District Counsel

District Engineer – Acceptance of the Stormwater Needs Analysis Report

District Manager

Field Operations Manager

Supervisors’ Requests and Public Comment (Limited to 3 minutes per person)

Approval of Check Register

Financial Statements as of May 31, 2022

Next Scheduled Meeting – Wednesday, August 24, 2022 at 1:00 p.m. at the Fairfield by Marriott Daytona Beach, 1820 Checkered Flag Boulevard, Daytona Beach, Florida

Adjournment

THIRD ORDER OF BUSINESS

A.

MINUTES OF MEETING INDIGO
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Indigo Community Development District was held Wednesday, May 18, 2022 at 1:00 p.m. in the Fairfield by Marriott Daytona Beach, 1820 Checkered Flag Boulevard, Daytona Beach, Florida.

Present and constituting a quorum were:

Mark McCommon	Vice Chairman
Robert E. Welsh	Assistant Secretary
Kevin Kilian	Assistant Secretary
Ken Workowski	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 at approximately 1:04 p.m. and stated we have done the roll call already. There are no additional staff or supervisors present.

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

THIRD ORDER OF BUSINESS	Minutes
Approval of the Minutes of the March 23, 2022 Board of Supervisors Meeting

On MOTION by Mr. Workowski seconded by Mr. McCommon with all in favor the minutes of the March 23, 2022 Board of Supervisors meeting were approved as presented.

Acceptance of the Minutes of the March 23, 2022 Audit Committee Meeting

On MOTION by Mr. Workowski seconded by Mr. Welsh with all in favor the minutes of the March 23, 2022 audit committee meeting were accepted.

FOURTH ORDER OF BUSINESS	Acceptance	of	the	Audit	Committee’s
Recommendation
Mr. Perry stated we ask the board to consider approving the audit committee’s recommendation of the audit committee ranking.

On MOTION by Mr. Workowski seconded by Mr. Kilian with all in favor the recommendation of the audit committee of Berger Toombs ranked no. 1 at 98 points and Grau & Associates ranked no. 2 at 95 points was accepted.

FIFTH ORDER OF BUSINESS	Acceptance of the Draft Fiscal Year 2021
Audit Report
Mr. Perry stated this is for the year just ended, September 30, 2021. You have the draft audit report, and we don’t expect any major changes, there are a few small items we are still working on but it won’t change this report. On page 1 is the opinion and it is referred to as a clean opinion, fortunately, the district has had that several years in a row, which means the financials are prepared in conformance and there are no material adjustments. On page 27 is the report on internal controls and they find it is a clean opinion on internal controls other than a comment in the management section. The management letter on page 30 and 31 includes a finding regarding financial condition assessments. This is related to the default on the bonds, and we reply the same every year that we are working through it with the trustee and the bondholders, and that is what we have been doing. If we can refinance these bonds, then that will go away. At the bottom of that page are some findings specific items that we are in conjunction with the rules of the auditor general. There is nothing negative in the report.

On MOTION by Mr. Kilian seconded by Mr. McCommon with all in favor the fiscal year 2021 audit report was accepted, and staff was authorized to transmit the final report to the State of Florida.

SIXTH ORDER OF BUSINESS	Consideration	of	Resolution	2022-03
Approving a Proposed Budget for Fiscal Year 2023 and Setting a Public Hearing Date for Adoption
Mr. Perry stated Resolution 2022-03 approves the proposed fiscal year 2023 budget and sets a date for adoption. We kept the assessments at the same level as last year. We are using carry forward surplus to balance the budget and expect we will still have carry forward in surplus this year in excess of what we need to balance the budget. Once you approve this budget, we will adjust things through July and do an adoption in August. For the last several years we have reduced the assessments, I don’t think we will be able to do that right now with costs that are increasing. There is one item I wanted to discuss with the board, one of the largest cost drivers is landscaping, stormwater and all of that. We entered into an agreement with Team Rountree in 2019 for five years. There have been a lot of increased costs over the last few years and their contract will finalize September 2023 and we would have to go out to bid at that point in time. I don’t know if the board wants to negotiate against themselves, but I have a lot of vendors who are looking for increases in pricing right now and the market is such especially with an agreement that was entered into so many years ago, it might behoove us to negotiate.
Mr. McCommon asked is Rountree asking for an increase?
Mr. Rountree responded I have. Our fuel cost has doubled, and labor costs are up about 35%. On fixed number budgets like we have in our agreement with the district, those numbers are not allowed for because nobody saw that coming.
Mr. McCommon asked do we have any idea with the anticipated request for increase would be percentagewise?
Mr. Rountree stated we can certainly work on that.
Mr. Perry stated he just brought it up to me and I wanted to bring it up to the board because we are experiencing it in other districts, it is not an unreasonable request.
Mr. Rountree stated what we did with all the other customers was a 5% increase. We found that the 5% didn’t cover everything but it certainly helped.
Mr. McCommon asked what does a 5% increase represent? Mr. Perry stated probably around $25,000.
Mr. McCommon stated I would say pursue it. If you come back to us with that and we entertain an increase to the end of the contract, then we go out to bid at that time.

Mr. Rountree stated the number he discussed, the $25,800 is what it comes out to so unless the board needs me to put it into a formal request, I can do that.
Mr. McCommon stated I think to cover ourselves we should have that on paper.
Mr. Perry stated other than that the budget is pretty much standard as you have seen for the past several years. Again, I don’t believe we will be able to reduce assessments this year. We do have adequate reserves that can be utilized.

On MOTION by Mr. Workowski seconded by Mr. Killian with all in favor Resolution 2022-23 approving the proposed fiscal year 2023 budget and setting the public hearing for August 24, 2022 was approved.

SEVENTH ORDER OF BUSINESS	Staff Reports
District Counsel
Ms. Buchanan stated informally I do think it is worth letting the board know that we received another offer of settlement from Ken Artin in connection with a new piece of property that was tied up in the foreclosure. Unfortunately, we received it this morning, so I don’t know that Jim or I have had the opportunity to review it and aren’t able to make a recommendation yet. We will certainly be back with feedback to the board in the next meeting package.
Mr. McCommon asked how many units are they talking about or what section is this?
Ms. Buchanan stated it looks like 37 units and they are offering to pay all the past due principal amount plus all accrued interest in exchange for us decelerating the debt assessments to run with the normal payment schedule and waiving the penalty of the debt assessment as well as waiving the penalties on the O&M assessments in an approximate amount of $17,000. They would expect us to waive outstanding assessments for O&M of $7,200 for 2011 and the penalty from that has accrued to $17,100 and they request that be waived by the district as well. The debt will bring it current and the O&M they would like a waiver of this outstanding amount from 2011 plus related penalties.
Mr. Perry stated we will bring this back to the board next months.

District Engineer

Mr. Perry stated the district engineer has provided a draft of their stormwater report and we will bring that back to the next meeting.

District Manager
Report on the Number of Registered Voters (1,926)
A copy of the letter from the supervisor of elections indicating there are 1,926 registered voters residing within the district was included in the agenda package.

Discussion of Meeting Location for June, August and September Meetings
Mr. Perry stated you have two options because of the work being done at the Holiday Inn, we already booked here for June, and it might be easier to meet here until the end of the fiscal year. They have been accommodating and everything seems to work.
It was the consensus of the board to meet for the balance of the fiscal year at the Marriott Daytona Beach.

Field Operational Manager
Mr. von der Osten stated most of the items are related to developer construction. The one farthest along the Preserve Lennar project is south of the stadium, those CDD improvements will be completed in probably 60 days. I’m trying to find out when they expect the CDD will need to start their maintenance obligations and numbers. They will have home closings within 60 days also.
The weir has been completed by the city they just need additional sod for stabilization.
Mr. Kilian asked of the lakes we control do we have liability and do the signs posted relieve us of that liability?
Ms. Buchanan stated I do think those signs help, if it is clear that we are directing people not to fish and they don’t have permission to use the district’s property in that way, if they continue to do so it helps. It won’t protect us from someone filing a lawsuit but at least we can say we are not authorizing it we are discouraging it.
Mr. Welsh asked can we approach them and tell them there is no fishing? I approached a couple already and it almost led to a fight.
Ms. Buchanan stated I normally discourage you from doing that for your own safety.

Mr. Perry stated we have had a few districts where they hired off duty Fish and Wildlife officers to monitor the lakes and that has proved to be effective, but you are going to have to pay them. They have the ability to arrest people.
Mr. Kilian stated I just wanted to make sure we were covered for liability. It is my understanding that many of the lakes within the complex are the responsibility of the homeowners’ association.
The retail parcels on the northeast corner of Tournament Drive and LPGA there are retail outlets and apartments. Will they pay the district?
Mr. Perry responded yes, they will. We don’t have commercial in the current budget, we just have lots, but we saw some conceptual plans and when the district was created several years ago there was a concept to have retail, so we have a basis to charge them.
Mr. von der Osten stated we did purchase the underground locator that has been a tremendous help already with all the construction along Champions has probably paid for itself.
Mr. McCommon asked did the discussion happen with the city about the pavers?
Mr. von der Osten stated it is just as we thought and I reached out to the project manager and the DOT, but everybody wants to see the first draft of what they are thinking at the entrances, what is going to happen before agreeing to move forward on anything.

EIGHTH ORDER OF BUSINESS	Supervisors Requests and Public Comments
Mr. Welsh stated this will be my last meeting and I will be moving to South Carolina, but I want to thank everyone I worked with. I enjoyed working with you, it is a very pleasant environment.
Mr. McCommon stated the chair asked me to present to you a plaque in appreciation for your service from 2010 to 2022.
Mr. Perry stated we will accept your resignation effective today. Your seat is open, and the board can nominate a person who resides within the district, is a U.S. citizen and a registered voter.

On MOTION by Mr. Kilian seconded by Mr. Workowski with all in favor Ron Brown was appointed to fill the unexpired term of office.

Mr. Perry stated I will swear you in at the just before the next meeting.

NINTH ORDER OF BUSINESS	Approval of Check Register

On MOTION by Mr. McCommon seconded by Mr. Workowski with all in favor the check register was approved.

TENTH ORDER OF BUSINESS	Financial Statements as of September 30, 2022
A copy of the financials was included in the agenda package.

ELEVENTH ORDER OF BUSINESS	Next Scheduled Meeting – June 22, 2022 at
1:00 p.m.
Mr. Perry stated the next scheduled meeting is Wednesday, June 22, 2022 at 1:00 p.m. in the same location.

On MOTION by Mr. Kilian seconded by Mr. Workowski with all in favor the meeting adjourned at 1:40 p.m.

Secretary/Assistant Secretary	Chairman/Vice Chairman

B.

MINUTES OF MEETING INDIGO
COMMUNITY DEVELOPMENT DISTRICT

The Indigo Community Development District audit committee met Wednesday, May 18, 2022 at 1:00 p.m. at the Fairfield by Marriott Daytona Beach, 1820 Checkered Flag Boulevard, Daytona Beach, Florida.

Present were:

Mark McCommon Robert E. Welsh Kevin Kilian
Ken Workowski 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 at 100 p.m. and called the roll.

SECOND ORDER OF BUSINESS	Review and Ranking of Proposals for Audit
Services
Mr. Perry stated we received two proposals for audit services for the next five years. One of the firms is Berger Toombs Elam Gaines & Frank the other is from Grau & Associates. Typically, I go through and score these. Both firms are very competent. I will give you my scoring and the board can accept that or score it however you wish. Under ability of personnel, both firms receive the maximum of 20 points, proposer’s experience each received 20 points, understanding scope of work, Berger Toombs was 18 points and Grau & Associates is 20 points because they are the incumbent, and they understand the audit and some of the issues. Under ability to furnish services, both are able to do that and the real differential between the two came to price. Berger Toombs got 20 points and Grau & Associates was 15 and that results over the five years Berger Toombs is almost $10,000 less. I ranked Berger Toombs no. 1 with 98 points and Grau & Associates no. 2 with 95 points.

May 18, 2022	Indigo Community Development District

On MOTION by Mr. Kilian seconded by Mr. Workowski with all in favor the rankings as outlined with Berger Toombs ranked no. 1 and Grau & Associates was ranked no. 2 was approved.

THIRD ORDER OF BUSINESS	Other Business
There being none, the audit committee meeting adjourned.

FOURTH ORDER OF BUSINESS

May 18, 2022
James Perry Managing Director
Governmental Management Services, LLC 475 West Town Place, Suite 114
World Golf Village
St. Augustine, Florida 32092
Re:	Delinquent Parcel within Indigo Community Development District Parcel: UTC 3 W. International Speedway Boulevard (Parcel UTC-3)
Dear Jim:
I have been retained by JMJ LPGA Holdings, LLC (“JMJ”) to propose a settlement of outstanding special assessments levied against the above referenced parcel. The parcel has been allocated 36.53 (single family/commercial) assessment units. I have attached the assessment map that the District provided with its estoppel letter. JMJ has Parcel UTC-3 under contract and would like to resolve the foreclosure proceeding prior to their purchase.
JMJ is offering to pay all of the past due principal amounts of the debt assessment plus all accrued interest based on the 36.53 unit count in exchange for:
deceleration of the debt assessments and resumption of the normal payment schedule;
a waiver of the outstanding penalties on past due debt assessments equal to approximately ($151,000); and
a waiver of the outstanding O&M assessment of approximately $7,200 from 2011 and outstanding penalties (approximately $17,100).
JMJ would commence paying debt assessment and O&M assessments as they come due on their tax bill.
Please let me know if these terms are acceptable to and approved by the Board at its June 22nd meeting. I look forward to hearing from you.
Respectfully submitted,

Kenneth Artin
Cc:	Katie Buchanan
Doug Smith

27164/001/02265325.DOCv1

Governmental Management Services, LLC

475 West Town Place, Suite 114 St. Augustine, Florida 32092 Phone: 904-940-5850

March 3, 2022

Via Email

JMJ Capital Holdings, LLC Attn: Malcolm Jones malcolmjonesiii@mac.com

RE: Indigo Community Development District (the “District”) – South Section Parcel: UTC-3 – TBD W INTL SPEEDWAY BLVD,
Daytona Beach, FL 32124
Volusia County Parcel ID 5233-00-00-0500 (“Property”) Current Owner HW CGC INVESTMENT LAND II LLC

Per your request the Indigo Community Development District is providing this estoppel letter, including payoff amounts, in connection with the Property identified above. The Property listed above has been assigned ( 36.53) (single Family, Commercial) Assessment Units per the District’s April 2, 2014 Supplemental Special Assessment Methodology Reports for the Capital Improvement Revenue Bonds, Series 1999C and Series 2005 (“Methodologies”).

This Property is subject to (2) Bond Issues, Series 1999C Bond Debt, maturing May 1, 2030 and Series 2005 Bond Debt maturing May 1, 2036 (“Bonds”). Both Bonds are secured by annual debt service assessments equal to the Bonds’ annual principal and interest payment (“Debt Service Assessments”). This Property is subject to a Foreclosure Complaint filed by the District. Pursuant to Florida Statute 170.10, upon default in payment of Debt Service Assessments due November 1, 2010, the whole Assessment, with interest and penalties thereon, shall immediately become due and payable and subject to foreclosure.

The total amount due for the Series 1999C Debt is $ 69,408.60. This amount is comprised of the current principal balance of the Series 1999C Bonds related to this Property of $ 21,280.94, accrued interest at 7% of $ 18,125.62, as well as penalties of 1% per month accrued on the past due balances pursuant to Section 170.09, Florida Statutes of $ 30,002.04. Interest is through the next Bond Call date of 11/1/22 and penalties are through 6/1/22, please note that there are significant amounts of accrued interest and penalties on Bond balances prior to restructure as well as balances post restructure.

The total amount due for the Series 2005 Debt is $ 246,464.95. This amount is comprised of the current principal balance of the Series 2005 Bonds related to this Property of $ 65,352.95, accrued interest at 5.75% of $ 59,735.00, as well as penalties of 1% per month accrued on the past due balances pursuant to Section 170.09, Florida Statutes of $121,377.00. Interest is through the next Bond Call date of 11/1/22 and penalties are through 6/1/22, please note that there are significant amounts of accrued interest and penalties on Bond balances prior to restructure as well as balances post restructure.

Parcel «PARCEL» 5-4-22

In addition to the Debt Service Assessments, the Property is subject to annual Operations and Maintenance Assessments (“O&M Assessments”). The O&M Assessments are subject to change from year to year pending the annual adopted budget and will continue for the life of the District. For Fiscal Year 2011 (10/1/10 – 9/30/11), the O&M Assessment for this Property was $ 7,142.72 (“2011 O&M Assessment”) and remains unpaid. Unpaid O&M Invoices have accrued penalties of 1% per month pursuant to Section 170.09, Florida Statutes totaling 9933.2730739726048 through 3/1/2022. The total amount due to the District for past due O&M plus penalties is $ 17,075.99. Fiscal Years 2012-2022 O&M Assessments were placed on the 2011-2021 Volusia County Property Tax bills associated with the above referenced Property for collection. Please contact the Volusia County Property Tax Collector’s office for total amounts due for fiscal years 2012-2021 (property tax years 2011-2020). For the current fiscal year 2022 (10/1/21 - 9/30/22) the O&M Assessment is $2,390.16 and is collected via the 2021 Volusia County Property Tax bill associated with this Property.

Landowners within each Assessment Area are responsible for completing the Development Program as outlined in the Methodologies. If a landowner does not build the units set forth in the Methodologies, the landowner will be required to make a density reduction payment equal to the remaining par debt per unit multiplied by the difference between the Development Units built and the number of units specified in Methodologies upon platting. Landowner will be responsible for Operations and Maintenance assessments specified in the Development Program and Budget until the following fiscal year.

Please take notice that the District is unable to accept partial late payments without the express consent of the trustee on behalf of bondholders.

There is a $150 processing fee payable to Governmental Management Services, LLC for this estoppel letter which can be mailed to the address above.

Should you have any questions regarding the above, please feel free to call. Sincerely,
Sheryl Fulks
Sheryl Fulks
Assessment Roll Administrator
For the Indigo Community Development District

Attachments:

Engineering Development Plan for this Property per the District’s Status Report for the Series 1999C and 2005 Bonds for Community Wide Improvements of the North & South Assessment Areas, Dated April 2, 2014

Notice of Lis Pendens

2 | P ag e

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PARCEL 7-12

D	JURISDICTIONAL  WETLAND
D  JURISDICTIONAL AREA IMPACT

SITE DATA:
TOTAL ACRES = 209.52 AC TOTAL LAKES = 29.6 AC
TOTAL UNITS =	COMMERCIAL = 473,667 S.F.
MULTI-FAMILY· 312 UNITS
OFFICE= 245,100 S.F.

WETLAND MULTIPLE

N
I

TOTAL ACREAGE IMPACTED ACREAGE	(WITHIN PARCEL)
7.45 AC/.15 AC OFFSITE	29.30 AC

NcoOinceep: Thtua,I l,n plonandlo•<e	ETm

.and Is SYtljtc1 ti> ,e..,lew, ctlan08 and afJIWIW.al by er.al gtw4!1rnn'lenli:II agencies; 10 meet environmenlail, IE,,chnie,ljll
and otner slaooard:s.. This plan was

NOT TO SCALE

: :1:; a= ;:	i:: ;	England·Thim:, & millar.Inc.

11

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and aro SYOl11<1 tochaoge,	VISION • EXPERIENCE• RESULTS

FIFTH ORDER OF BUSINESS

RESOLUTION 2022-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF INDIGO COMMUNITY DEVELOPMENT DISTRICT DESIGNATING THE OFFICERS OF THE DISTRICT, AND PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, Indigo Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within the County of Volusia, Florida; and

WHEREAS, the Board of Supervisors of the District desires to designate the Officers of the District.

NOW, THEREFORE, be it resolved by the Board of Supervisors of Indigo Community Development District:

SECTION 1.		 is appointed Chairman.

SECTION 2.		 is appointed Vice Chairman.

SECTION 3.

Jim Perry

is appointed Secretary and Treasurer.

is appointed Assistant Secretary.

is appointed Assistant Secretary.

is appointed Assistant Secretary.

Darrin Mossing, Marilee Giles, Daniel Laughlin & Jim Oliver

is appointed Assistant Treasurer.

Darrin Mossing, Marilee Giles, Daniel Laughlin & Jim Oliver is appointed Assistant Secretary.

SECTION 4.	This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED THIS 22ND DAY OF JUNE, 2022.

ATTEST	INDIGO COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman/Vice Chairman

SIXTH ORDER OF BUSINESS

www.teamrountree.net

5/19/22

ICDD
Attn: BOD C/o: Jim Perry
Cc: Kurt Von der Osten
Re: Increase to Maintenance agreement Dear Board,
Due to the severe increase in the cost of fuel and labor, we propose a temporary increase to the monthly maintenance billing. A five percent increase is something we have had to reluctantly do with all our customers. Once the fuel cost recedes, we can revisit this addendum, otherwise we request that it stay in affect through the end of the current agreement.
Effective Date will be June 1, 2022, ending September 30, 2023. Thank you for your continued patronage.
Monthly Billed Services:			
Grounds Maintenance	$38,507.00		
Grounds Maintenance I-95	$ 4,200.00		
Monument Pressure Washing	$	525.00		
Centennial Commons	$ 1,900.00		
Conservation Mowing	$ 3,986.00		
Total Monthly Billing	$49,118.00		
5% Increase Request	$2,455.90	Monthly	
	$29,470.80	Annually	

Please authorize by signing below and returning to Team Rountree, Inc. Authorizing Agent	Date	

PO Box 730506 Ormond Beach, FL 32713 Phone: 386-274-4050 Fax: 386-236-1270
jamie@teamrountree.net

SEVENTH ORDER OF BUSINESS

Indigo
Community Development District

Approved Budget
FY 2023

INDIGO
Community Development District FY2023 Approved Budget

TABLE OF CONTENTS

GENERAL FUND BUDGET
** Summary Revenues and Expenditures	Page 1-3
** Narrative – Administrative and Maintenance	Page 4-11

DEBT SERVICE FUND BUDGET
** Series 1999A	Page 12-13
** Series 1999C	Page 14
** Series 2005	Page 15
** Series 2021	Page 16-17

ADDITIONAL SCHEDULE
**Comparison of Assessments	Page 18 Approved for FY2023

	Adopted
Budget	Actual
Thru	Projected
Next	Total
as of	Approved
Budget	
Description	FY2022	5/31/22	4 Months	9/30/22	FY2023	

Revenues						
Maintenance Assessments	$576,274	$500,773	$75,501	$576,274	$576,274	
Assessments - Prepayment	$0	$125	$0	$125	$0	
Interest Income	$3,000	$2,127	$1,873	$4,000	$3,000	
I-95 City of Daytona Funding	$8,100	$0	$8,100	$8,100	$8,100	
Carry Forward Surplus	$550,000	$0	$0	$0	$589,135	
Total Revenues	$1,137,374	$503,024	$85,474	$588,499	$1,176,509	

Expenditures						
Administrative						
Supervisor Fees	$12,000	$3,200	$3,000	$6,200	$12,000	
FICA Expense	$918	$245	$230	$474	$918	
Engineering	$5,000	$14,847	$153	$15,000	$5,000	
Attorney	$32,000	$9,458	$7,987	$17,446	$32,000	
Annual Audit	$5,100	$6,100	$0	$6,100	$6,100	
Arbitrage	$1,350	$1,350	$0	$1,350	$1,350	
Trustee Fees	$14,000	$4,089	$4,250	$8,339	$8,500	
Dissemination Agent	$3,100	$4,650	$2,200	$6,850	$6,600	
Assessment Administration	$20,000	$20,000	$0	$20,000	$20,000	
Management Fees	$56,500	$37,667	$18,833	$56,500	$59,325	
Information Technology	$2,800	$1,867	$933	$2,800	$2,800	
Website Administration	$1,200	$800	$400	$1,200	$1,200	
Telephone	$300	$93	$62	$155	$300	
Postage	$1,500	$100	$100	$200	$1,000	
Insurance	$23,050	$21,701	$0	$21,701	$26,050	
Printing & Binding	$1,750	$775	$725	$1,500	$1,750	
Legal Advertising	$2,500	$7,694	$2,306	$10,000	$2,500	
Other Current Charges	$1,000	$552	$448	$1,000	$1,000	
Office Supplies	$350	$95	$75	$170	$350	
Foreclosure Costs	$0	$666	$0	$666	$0	
Special District Fee	$175	$175	$0	$175	$175	
Office Expense	$6,000	$4,000	$2,000	$6,000	$6,000	
Administrative Expenses	$190,593	$140,123	$43,702	$183,825	$194,918	

Maintenance Expenses I-95						
Landscape Maintenance	$50,400	$33,600	$16,800	$50,400	$52,920	
Landscape Contingency	$3,500	$2,150	$1,350	$3,500	$3,500	
Irrigation Repairs & Maintenance	$20,000	$24,316	$3,719	$28,035	$20,000	
Mowing	$8,100	$0	$0	$0	$8,100	
Lakes	$5,475	$3,675	$2,073	$5,748	$5,862	
Plant Replacement & Annuals	$8,000	$0	$8,000	$8,000	$8,000	
Utilities	$18,000	$8,781	$5,154	$13,935	$18,000	
Repairs	$10,000	$3,159	$2,841	$6,000	$10,000	
Miscellaneous	$2,000	$1,600	$820	$2,420	$2,461	
Total I-95 Maintenance Expenses	$125,475	$77,281	$40,758	$118,039	$128,843	

	Adopted
Budget	Actual
Thru	Projected
Next	Total
as of	Approved
Budget	
Description	FY2022	5/31/22	4 Months	9/30/22	FY2023	

Maintenance Expenses - Community Wide	
On-Site Manager	$31,800	$21,200	$10,600	$31,800	$33,390	
Landscape Maintenance	$418,884	$288,756	$148,228	$436,984	$441,684	
Landscape Contingency	$26,912	$10,319	$2,100	$12,419	$26,912	
Irrigation Repairs & Maintenance	$30,000	$31,363	$5,637	$37,000	$30,000	
Lakes	$38,548	$26,457	$13,683	$40,140	$41,049	
Plant Replacement & Annuals	$35,000	$16,563	$13,437	$30,000	$35,000	
Utilities	$40,000	$22,928	$11,140	$34,068	$40,000	
Repairs	$65,972	$35,373	$15,000	$50,373	$65,972	
Stormwater System	$3,158	$0	$1,579	$1,579	$3,158	
Sidewalks	$3,000	$0	$1,500	$1,500	$3,000	
Miscellaneous	$20,000	$3,352	$820	$4,172	$20,000	
Conservation Easement Maintenance	$47,832	$31,888	$15,944	$47,832	$50,224	
Tree Trimming	$43,200	$28,800	$14,400	$43,200	$45,360	
Pressure Washing	$17,000	$3,045	$5,455	$8,500	$17,000	
Total Maintenance Expenses -
Community Wide	
$821,306	
$520,043	
$259,523	
$779,566	
$852,749	
						
Total Maintenance Expenses	$946,781	$597,324	$300,281	$897,605	$981,591	
						
TOTAL EXPENDITURES	$1,137,374	$737,447	$343,983	$1,081,430	$1,176,509	
						
EXCESS REVENUES/(EXPENDITURES)	$0	($234,423)	($258,509)	($492,932)	($0)	
				
FY2022	
FY2023	
Net Assessment	$576,274	$576,274	
Add: Discount & Collections 6%	$36,783	$36,783	
Gross Assessments	$613,057	$613,057	

Indigo
Community Development District

Exhibit "A"
Allocation of Operating Reserves
Estimated Funds Available

(1) Beginning Fund Balance - Fiscal Year 2022	$2,147,609	
(2)  Estimated Excess/(Deficit) - Fiscal Year 2022		($492,932) 	
Total Estimated Funds Available - 9/30/2022		$1,654,677 	

Allocation of Funds Available

Operating Reserve - First Quarter Operating Capital		$294,127 Unassigned Fund Balance	$1,360,549

Total Allocation of Funds		$1,654,677 

Total Undesignated Cash		$0 

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

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, not to exceed $4,800 per year paid to each Supervisor for the time devoted to District business and meetings. 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.

Attorney

The District's attorney, Kutak Rock LLP, 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 by Florida Statutes to arrange for an independent audit of its financial records on an annual basis.

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, 2005 & 2021 Capital Improvement Revenue Bonds are held with a Trustee at US Bank. Series 1999A and 2021 bonds are processed through general fund as the default Series 1999C and 2005 are processed through debt service funds.

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.

Assessment Administration

The District has contracted with Governmental Management Services, LLC to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

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.

Information Technology

The District has contracted with Governmental Management Services, LLC for cost related to District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, security, accounting software, etc.

Website Maintenance

The District has contracted with Governmental Management Services, LLC for the costs associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc.

Telephone

Telephone and fax machine.

Postage

The District incurs charges for mailing of Board meeting agendas, overnight deliveries, 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

The District incurs charges for 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.

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.

$500 	$6,000 
$6,000

1617 Ridgewood Avenue, Suite D
TOTAL

Annually

Monthly

Description

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	$50,400	
Contingency			$2,520 	
TOTAL		$52,920	

Landscape Contingency

Represents estimated costs for any additional landscape expenses not covered under the monthly landscape maintenance contract.

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	$429	$5,146	
Semi-Annual Fountain/Aeration Maintenance			$716 	
TOTAL		$5,862	

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	
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 Solaris Management Inc. for field management services.

Description	Monthly	Annually	
Field Management Services	$2,650	$31,800	
Contingency			$1,590 	
TOTAL		$33,390	

Landscape Maintenance

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

$1,900 	$22,800 
$441,684

$418,884

$34,907

Landscape Maintenance - Community Wide Mowing
TOTAL

Annually

Monthly

Description

Landscape Contingency

Represents estimated costs for any additional landscape expenses not covered under the monthly landscape maintenance contract.

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.

$3,421 	$41,049 
$41,049

Inspections with Treatment - North & South
TOTAL

Annually

Monthly

Description

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	$175	$2,100	
230 Champions Dr	$110	$1,320	
579 Champions Dr # Site Lights	$110	$1,320	
654 Champions Dr # Site Lights	$60	$720	
795 Champions Dr # Site Lights	$65	$780	
937 Champions Dr # Site Lights	$55	$660	
977 Champions Dr # Site Lights	$100	$1,200	
10 Champion Ridge Dr # Fountain	$630	$7,560	
105 Grand Champion Blvd # Sign	$130	$1,560	
106 Glen Eagle Grand Dr # Irrigation	$15	$180	
100 International Golf Dr # Lights	$250	$3,000	
399 International Golf Dr # Site Lights	$85	$1,020	
248 Tournament Dr # Site Lights	$50	$600	
360 Tournament Dr # Irrigation Pump	$75	$900	
499 Tournament Dr # Entrance	$75	$900	
Contingency			$7,780 	
TOTAL		$40,000	

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.

Description	Monthly	Annually	
Conservation Easement Maintenance Underbrush	$3,986	$47,832	
Contingency			$2,392 	
TOTAL		$50,224	

Tree Trimming

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

Description	Monthly	Annually	
Tree Trimming	$3,600	$43,200	
Contingency			$2,160 	
TOTAL		$45,360	

Pressure Washing

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

Indigo	Debt Service Fund
Community Development District	Series 1999A

	Adopted
Budget	Actual
Thru	Projected
Next	Total
as of	Approved
Budget	
Description	FY2022	5/31/22	4 Months	9/30/22	FY2023	

Revenues						
Assessments - Tax Roll	$79,064	$78,170	$894	$79,064	$79,064	
Assessments - Prepayments	$0	$41,876	$0	$41,876	$0	
Carry Forward Surplus	$49,419	$49,420	$0	$49,420	$46,169	
Interest	$0	$6	$3	$9	$0	
TOTAL REVENUES	$128,483	$169,472	$897	$170,369	$125,233	

Expenditures						
Series 1999A Interest - 11/1	
$19,600	
$19,600	
$0	
$19,600	
$16,625	
Interest - 5/1	$40,000	$40,000	$0	$40,000	$40,000	
Principal - 5/1	$19,600	$19,600	$0	$19,600	$16,625	
Special Call - 5/1	$0	$45,000	$0	$45,000	$0	
TOTAL EXPENDITURES	$79,200	$124,200	$0	$124,200	$73,250	
						
EXCESS REVENUES/(EXPENDITURES)	$49,283	$45,272	$897	$46,169	$51,983	
				
Nov. 1, 2023	
$15,225	

Net Assessments	$79,064 Add: Discount & Collections 6% 		$5,047 
Gross Assessments 	$84,111 

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

DATE	BALANCE	RATE	PRINCIPAL	INTEREST	TOTAL

11/1/22	$	475,000.00	7.00%	$	-	$	16,625.00	$	16,625.00	
5/1/23	$	475,000.00	7.00%	$	40,000	$	16,625.00	$	-	
11/1/23	$	435,000.00	7.00%	$	-	$	15,225.00	$	71,850.00	
5/1/24	$	435,000.00	7.00%	$	40,000	$	15,225.00	$	-	
11/1/24	$	395,000.00	7.00%	$	-	$	13,825.00	$	69,050.00	
5/1/25	$	395,000.00	7.00%	$	45,000	$	13,825.00	$	-	
11/1/25	$	350,000.00	7.00%	$	-	$	12,250.00	$	71,075.00	
5/1/26	$	350,000.00	7.00%	$	50,000	$	12,250.00	$	-	
11/1/26	$	300,000.00	7.00%	$	-	$	10,500.00	$	72,750.00	
5/1/27	$	300,000.00	7.00%	$	50,000	$	10,500.00	$	-	
11/1/27	$	250,000.00	7.00%	$	-	$	8,750.00	$	69,250.00	
5/1/28	$	250,000.00	7.00%	$	55,000	$	8,750.00	$	-	
11/1/28	$	195,000.00	7.00%	$	-	$	6,825.00	$	70,575.00	
5/1/29	$	195,000.00	7.00%	$	60,000	$	6,825.00	$	-	
11/1/29	$	135,000.00	7.00%	$	-	$	4,725.00	$	71,550.00	
5/1/30	$	135,000.00	7.00%	$	65,000	$	4,725.00	$	-	
11/1/30	$	70,000.00	7.00%	$	-	$	2,450.00	$	72,175.00	
5/1/31	$	70,000.00	7.00%	$	70,000	$	2,450.00	$	72,450.00	
Total			$	475,000	$	182,350.00	$	657,350.00	

	Adopted
Budget	Actual
Thru	Projected
Next	Total
as of	Approved
Budget	
Description	FY2022	5/31/22	4 Months	9/30/22	FY2023	

Revenues						
Assessments	$567,166	$535,185	$31,981	$567,166	$567,166	
Assessments - Prepayments	$0	$1,147,402	$0	$1,147,402	$0	
Assessments - Settlement	$0	$532,066	$0	$532,066	$0	
Interest	$0	$162	$80	$242	$100	
Other Income Source	$375,434	$0	$0	$0	$375,434	
TOTAL REVENUES	$942,600	$2,214,815	$32,061	$2,246,876	$942,700	

Expenditures						
Series 1999C
Debt Service Obligation	
$942,600	
$474,828	
$0	
$474,828	
$924,225	
TOTAL EXPENDITURES	$942,600	$474,828	$0	$474,828	$924,225	
						
EXCESS REVENUES/(EXPENDITURES)	$0	$1,739,988	$32,061	$1,772,049	$18,475	
				
Nov. 1, 2023	
$179,200	
				Net Assessments	$567,166	
Add: Discount & Collections 6% 		$36,202  Gross Assessments 	$603,368 

	Adopted
Budget	Actual
Thru	Projected
Next	Total
as of	Approved
Budget	
Description	FY2022	5/31/22	4 Months	9/30/22	FY2023	

Revenues						

Assessments	$268,908	
$170,113	
$0	
$170,113	
$268,908	
Assessments - Prepayments	$0	$678,729	$0	$678,729	$0	
Assessments - Settlements	$0	$1,003,351	$0	$1,003,351	$0	
Interest	$0	$175	$60	$235	$150	
Other Income Source	$310,567	$0	$0	$0	$310,567	
TOTAL REVENUES	$579,475	$1,852,368	$60	$1,852,428	$579,625	

Expenditures

Series 2005
Debt Service Obligation	$579,475	

$351,323	

$0	

$351,323	

$571,231	
TOTAL EXPENDITURES	$579,475	$351,323	$0	$351,323	$571,231	
					
EXCESS REVENUES/(EXPENDITURES)	$0	$1,501,045	$60	$1,501,105	$8,394	
			
Nov. 1, 2023	
$150,075	

Net Assessments	$268,908 Add: Discount & Collections 6% 		$17,164 
Gross Assessments 	$286,073 

	Proposed
Budget	Actual
Thru	Projected
Next	Total
as of	Approved
Budget	
Description	FY2022	5/31/22	4 Months	9/30/22	FY2023	

Revenues						
Assessments - On Roll	$0	$0	$0	$0	$156,614	
Carry Forward Surplus*	$106,185	$106,185	$0	$106,185	$48,148	
Interest	$0	$6	$2	$8	$0	
TOTAL REVENUES	$106,185	$106,191	$2	$106,193	$204,762	

Expenditures						
Series 2021 Interest - 11/1	
$0	
$0	
$0	
$0	
$48,144	
Interest - 5/1	$58,041	$58,041	$0	$58,041	$60,000	
Principal - 5/1	$0	$0	$0	$0	$48,144	
Transfer Out	$0	$2	$1	$3	$0	
TOTAL EXPENDITURES	$58,041	$58,043	$1	$58,044	$156,289	
						
EXCESS REVENUES/(EXPENDITURES)	$48,144	$48,147	$1	$48,148	$48,474	

*FY22 budgeted amount less Reserves				
Nov. 1, 2023	
$47,484	

Net Assessments	$156,614 Add: Discount & Collections 6% 		$9,997 
Gross Assessments 	$166,611 

		

		

		

		

		

		

		

		
5/1/52	$	150,000	$	150,000	$	3,000.00	$	153,000.00	
Totals		$	2,815,000	$  1,927,720.72	$  4,742,720.72	

Indigo
Series 2021, Capital Improvement Revenue Bonds (Term Bonds Combined)

Amortization Schedule

Date	Balance	Principal	Interest	Annual

5/1/22	$ 2,815,000	$	-	$	58,040.72	$	-	
11/1/22	$ 2,815,000	$	-	$	48,144.38	$	106,185.10	
5/1/23	$ 2,815,000	$	60,000	$	48,144.38	$	-	
11/1/23	$ 2,755,000	$	-	$	47,484.38	$	155,628.75	
5/1/24	$ 2,755,000	$	60,000	$	47,484.38	$	-	
11/1/24	$ 2,695,000	$	-	$	46,824.38	$	154,308.75	
5/1/25	$ 2,695,000	$	60,000	$	46,824.38	$	-	
11/1/25	$ 2,635,000	$	-	$	46,164.38	$	152,988.75	
5/1/26	$ 2,635,000	$	65,000	$	46,164.38	$	-	
11/1/26	$ 2,570,000	$	-	$	45,449.38	$	156,613.75	
5/1/27	$ 2,570,000	$	65,000	$	45,449.38	$	-	
11/1/27	$ 2,505,000	$	-	$	44,571.88	$	155,021.25	
5/1/28	$ 2,505,000	$	65,000	$	44,571.88	$	-	
11/1/28	$ 2,440,000	$	-	$	43,694.38	$	153,266.25	
5/1/29	$ 2,440,000	$	70,000	$	43,694.38	$	-	
11/1/29	$ 2,370,000	$	-	$	42,749.38	$	156,443.75	
5/1/30	$ 2,370,000	$	70,000	$	42,749.38	$	-	
11/1/30	$ 2,300,000	$	-	$	41,804.38	$	154,553.75	
5/1/31	$ 2,300,000	$	70,000	$	41,804.38	$	-	
11/1/31	$ 2,230,000	$	-	$	40,859.38	$	152,663.75	
5/1/32	$ 2,230,000	$	75,000	$	40,859.38	$	-	
11/1/32	$ 2,155,000	$	-	$	39,687.50	$	155,546.88	
5/1/33	$ 2,155,000	$	75,000	$	39,687.50	$	-	
11/1/33	$ 2,080,000	$	-	$	38,515.63	$	153,203.13	
5/1/34	$ 2,080,000	$	80,000	$	38,515.63	$	-	
11/1/34	$ 2,000,000	$	-	$	37,265.63	$	155,781.25	
5/1/35	$ 2,000,000	$	80,000	$	37,265.63	$	-	
11/1/35	$ 1,920,000	$	-	$	36,015.63	$	153,281.25	
5/1/36	$ 1,920,000	$	85,000	$	36,015.63	$	-	
11/1/36	$ 1,835,000	$	-	$	34,687.50	$	155,703.13	
5/1/37	$ 1,835,000	$	85,000	$	34,687.50	$	-	
11/1/37	$ 1,750,000	$	-	$	33,359.38	$	153,046.88	
5/1/38	$ 1,750,000	$	90,000	$	33,359.38	$	-	
11/1/38	$ 1,660,000	$	-	$	31,953.13	$	155,312.50	
5/1/39	$ 1,660,000	$	90,000	$	31,953.13	$	-	
11/1/39	$ 1,570,000	$	-	$	30,546.88	$	152,500.00	
5/1/40	$ 1,570,000	$	95,000	$	30,546.88	$	-	
11/1/40	$ 1,475,000	$	-	$	29,062.50	$	154,609.38	
5/1/41	$ 1,475,000	$	100,000  $	29,062.50  $	-	
11/1/41	$ 1,375,000	$	-	$	27,500.00  $	156,562.50	
5/1/42	$ 1,375,000	$	100,000  $	27,500.00  $	-	
11/1/42	$ 1,275,000	$	-	$	25,500.00  $	153,000.00	
5/1/43	$ 1,275,000	$	105,000  $	25,500.00  $	-	
11/1/43	$ 1,170,000	$	-	$	23,400.00  $	153,900.00	
5/1/44	$ 1,170,000	$	110,000  $	23,400.00  $	-	
11/1/44	$ 1,060,000	$	-	$	21,200.00  $	154,600.00	
5/1/45	$ 1,060,000	$	115,000  $	21,200.00  $	-	
11/1/45	$	945,000	$	-	$	18,900.00  $	155,100.00	
5/1/46	$	945,000	$	120,000  $	18,900.00  $	-	
11/1/46	$	825,000	$	-	$	16,500.00  $	155,400.00	
5/1/47	$	825,000	$	125,000  $	16,500.00  $	-	
11/1/47	$	700,000	$	-	$	14,000.00  $	155,500.00	
5/1/48	$	700,000	$	130,000  $	14,000.00  $	-	
11/1/48	$	570,000	$	-	$	11,400.00  $	155,400.00	
5/1/49	$	570,000	$	135,000  $	11,400.00  $	-	
11/1/49	$	435,000	$	-	$	8,700.00  $	155,100.00	
5/1/50	$	435,000	$	140,000  $	8,700.00  $	-	
11/1/50	$	295,000	$	-	$	5,900.00  $	154,600.00	
5/1/51	$	295,000	$	145,000  $	5,900.00  $	-	
11/1/51	$	150,000	$	-	$	3,000.00  $	153,900.00	

Indigo CDD

Assessments Allocation FY 2023

FY23 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	$194,918		$67,447	$21,426	$106,045	
Net Operating Exp I-95 net of city funding	$120,743		$71,474	$22,706	$26,563	
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	$852,749		$504,786	$160,359	$187,605	
Sub Total	$1,168,410		$643,706	$204,490	$320,213	
Allocation of carryforward fund balance	($589,135)		($311,736)	($99,037)	($178,362)	
Interest earnings	($3,000)		($2,278)	($722)	$0	
Reserves - Administrative	$0		$0	$0	$0	
Reserves - Field Community Wide	$0		$0	$0	$0	

Total Assessments	  $576,275	$329,692	$104,731	$141,851 	

Units	
1,932.90	
1,466.90	
466.00	
2,306.38	
Assessment per unit (South undev per unit) FY 2023		$224.75	$224.75	$61.50	
Assessment per unit (South undev per unit) FY 2022		$224.75	$224.75	$61.50	
	Total units	4,239.28				

Platted Units	

825.00	

466.00		
	LPGA	17.85			
	Unplatted	624.05		2,306.38	

	1,466.90	466.00	2,306.38 

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.

EIGHTH ORDER OF BUSINESS

May 19, 2022

Indigo Community Development District Governmental Management Services 475 West Town Place, Suite 114
St. Augustine, FL 32092

The Objective and Scope of the Audit of the Financial Statements

You have requested that we audit the financial statements of Indigo Community Development District, (the “District”), which comprise governmental activities and each major fund as of and for the years ended September 30, 2022, 2023, 2024, 2025, and 2026 which collectively comprise the basic financial statements. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter for the year ending September 30, 2022, with optional renewals for the years ending September 30, 2023, 2024, 2025, and 2026.

The objectives of our audit are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but Is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with auditing standards generally accepted in the United States of America (GAAS) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users made on the basis of these financial statements. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

The Responsibilities of the Auditor

We will conduct our audit in accordance with (GAAS). Those standards require that we comply with applicable ethical requirements. As part of an audit in accordance with GAAS, we exercise professional judgement and maintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion.

Indigo Community Development District May 19, 2022
Page 2

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the audit of the financial statements that we have identified during the audit.

Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

Conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for the reasonable period of time.

Because of the inherent limitations of an audit, together with the inherent limitations of internal control, an unavoidable risk that some material misstatements may not be detected exists, even though the audit is properly planned and performed in accordance with GAAS.

We will maintain our independence in accordance with the standards of the American Institute of Certified public Accountants.

Indigo Community Development District May 19, 2022
Page 3

The Responsibilities of Management and Identification of the Applicable Financial Reporting Framework

Management is responsible for:

Identifying and ensuring that the District complies with the laws and regulations applicable to its activities, and for informing us about all known violations of such laws or regulations, other than those that are clearly inconsequential;

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 District involving management, employees who have significant roles in internal control, and others where the fraud could have a material effect on the financial statements; and

Informing us of its knowledge of any allegations of fraud or suspected fraud affecting the District received in communications from employees, former employees, analysts, regulators, short sellers, vendors, customers or others.

The Board is responsible for informing us of its views about the risks of fraud within the entity, and its knowledge of any fraud or suspected fraud affecting the entity.

Our audit will be conducted on the basis that management acknowledges and understands that it has responsibility:

To evaluate subsequent events through the date the financial statements are issued or available to be issued, and to disclose the date through which subsequent events were evaluated in the financial statements. Management also agrees that it will not conclude on subsequent events earlier than the date of the management representation letter referred to below;

For the design, implementation and maintenance of internal control relevant to the preparations of fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; and

To provide us with:

Access to all information of which management is aware that is relevant to the preparation and fair presentation of the financial statements including information relevant to disclosures;

Draft financial statements, including information relevant to their preparation and fair presentation, when needed to allowed for the completion of the audit in accordance with the proposed timeline;

Indigo Community Development District May 19, 2022
Page 4

Additional information that we may request from management for the purpose of the audit; and

Unrestricted access to persons within the District from whom we determine it necessary to obtain audit evidence.

As part of our audit process, we will request from management written confirmation concerning representations made to us in connection with the audit, including among other items:

That management has fulfilled its responsibilities as set out in the terms of this arrangement letter; and

That it believes 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.

Reporting

We will issue a written report upon completion of our audit of Indigo Community Development District’s financial statements. Our report will be addressed to the Board of Indigo Community Development District. 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, add an emphasis- of-matter or other-matter paragraph(s), or withdraw from the engagement.

Records and Assistance

During the course of our engagement, we may accumulate records containing data that should be reflected in the of Indigo Community Development District books and records. The District will determine that all such data, if necessary, will be so reflected. Accordingly, the District will not expect us to maintain copies of such records in our possession.

The assistance to be supplied, including the preparation of schedules and analyses of accounts, has been discussed and coordinated with James Perry. The timely and accurate completion of this work is an essential condition to our completion of the audit and issuance of our audit report.

Other Relevant Information

In accordance with Government Auditing Standards, a copy of our most recent peer review report has been provided to you, for your information.

Either party may unilaterally terminate this agreement, with or without cause, upon sixty (60) days written notice subject to the condition that the District will pay all invoices for services rendered prior to the date of termination.

Indigo Community Development District May 19, 2022
Page 5

Fees, Costs and Access to Workpapers

Our fees for the services described above are based upon the value of the services performed and the time required by the individuals assigned to the engagement, plus direct expenses. Invoices for fees will be submitted in sufficient detail to demonstrate compliance with the terms of this engagement. Billings are due upon submission. Our fee for the services described in this letter for the year ending September 30, 2022 will not exceed $4,515, unless the scope of the engagement is changed, the assistance which of Indigo Community Development District has agreed to furnish is not provided, or unexpected conditions are encountered, in which case we will discuss the situation with you before proceeding. All other provisions of this letter will survive any fee adjustment. The fee for the year ending September 30, 2023 will not exceed $4,515, the fee for September 30, 2024 will not exceed $4,810, and the fee for the years ending September 30, 2025 and 2026 will not exceed $4,930.

In the event we are requested or authorized by of Indigo Community Development District or are required by government regulation, subpoena, or other legal process to produce our documents or our personnel as witnesses with respect to our engagement for of Indigo Community Development District, of Indigo Community Development District will, so long as we are not a party to the proceeding in which the information is sought, reimburse us for our professional time and expenses, as well as the fees and expenses of our counsel, incurred in responding to such requests.

The audit documentation for this engagement is the property of Berger, Toombs, Elam, Gaines, & Frank and constitutes confidential information. However, you acknowledge and grant your assent that representatives of the cognizant or oversight agency or their designee, other government audit staffs, and the U.S. Government Accountability Office shall have access to the audit documentation upon their request and that we shall maintain the audit documentation for a period of at least three years after the date of the report, or for a longer period if we are requested to do so by the cognizant or oversight agency.

Access to requested documentation will be provided under the supervision of Berger, Toombs, Elam, Gaines, & Frank audit personnel and at a location designated by our Firm.

Indigo Community Development District May 19, 2022
Page 6

Information Security – Miscellaneous Terms

Berger, Toombs, Elam, Gaines & Frank is committed to the safe and confidential treatment of Indigo Community Development District’s proprietary information. Berger, Toombs, Elam, Gaines & Frank is required to maintain the confidential treatment of client information in accordance with relevant industry professional standards which govern the provision of services described herein. of Indigo Community Development District agrees that it will not provide Berger, Toombs, Elam, Gaines & Frank with any unencrypted electronic confidential or proprietary information, and the parties agree to utilize commercially reasonable measures to maintain the confidentiality of Indigo Community Development District’s information, including the use of collaborate sites to ensure the safe transfer of data between the parties.

If any term or provision of this arrangement letter is determined to be invalid or unenforceable, such term or provision will be deemed stricken and all other terms and provisions will remain in full force and effect.

Because Berger, Toombs, Elam, Gaines & Frank will rely on of Indigo Community Development District and its management and Board of Supervisors to discharge the foregoing responsibilities, of Indigo Community Development District holds harmless and releases Berger, Toombs, Elam, Gaines & Frank, its partners, and employees from all claims, liabilities, losses and costs arising in circumstances where there has been a known misrepresentation by a member of Indigo Community Development District’s management, which has caused, in any respect, Berger, Toombs, Elam, Gaines & Frank’s breach of contract or negligence. This provision shall survive the termination of this arrangement for services.

This letter constitutes the complete and exclusive statement of agreement between Berger, Toombs, Elam, Gaines, & Frank and of Indigo Community Development District, superseding all proposals, oral or written, and all other communications, with respect to the terms of the engagement between the parties.

Indigo Community Development District May 19, 2022
Page 7

Please sign and return the attached copy of this letter to indicate your acknowledgment of, and agreement with, the arrangements for our audit of the financial statements including our respective responsibilities.

Sincerely,

BERGER, TOOMBS, ELAM, GAINES & FRANK
J. W. Gaines, CPA

Confirmed on behalf of the addressee:

	 	, 	

Judson B. Baggett MBA, CPA, CVA, Partner
Marci Reutimann CPA, Partner

1't 6815 Dairy Road Zephyrhills, FL 33542
')  (813) 788-2155
(813) 782-8606

Report on the Firm's System of Quality Control

To the Partners	October 30, 2019
Berger, Toombs, Elam, Gaines & Frank, CPAs, PL
and the Peer Review Committee of the Florida Institute of Certified Public Accountants

We have reviewed the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, (the firm), in effect for the year ended May 31, 2019. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards).

A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.

Firm's Responsibility

The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any.

Peer Reviewer's Responsibility

Our responsibility is to express an opinion on the design of the system of quality control, and the firm's compliance therewith based on our review.

Required Selections and Considerations

Engagements selected for review included engagements performed under Government Auditing Standards, including a compliance audit under the Single Audit Act.

As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures.

Opinion

In our opinion, the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, in effect for the year ended May 31, 2019, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail. Berger, Toombs, Elam, Gaines & Frank, CPAs, PL has received a peer review rating of pass.

Member American Institute of Certified Public Accountants (AICPA) and Florida Institute of Certified Public Accountants (FICPA) National Association of Certified Valuation Analysts (NACVA)

ADDENDUM TO ENGAGEMENT LETTER BETWEEN BERGER, TOOMBS, ELAM, GAINES AND FRANK AND INDIGO COMMUNITY DEVELOPMENT DISTRICT
(DATED MAY 19, 2022)

Public Records. Auditor shall, pursuant to and in accordance with Section 119.0701, Florida Statutes, comply with the public records laws of the State of Florida, and specifically shall:

Keep and maintain public records required by the District to perform the services or work set forth in this Agreement; and

Upon the request of the District’s custodian of public records, provide the District with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes, or as otherwise provided by law; and

Ensure that public records that 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 completion of the Agreement if the Auditor does not transfer the records to the District; and

Upon completion of the Agreement, transfer, at no cost to the District, all public records in possession of the Auditor or keep and maintain public records required by the District to perform the service or work provided for in this Agreement. If the Auditor transfers all public records to the District upon completion of the Agreement, the Auditor shall destroy any duplicate public records that are exempt or confidential and exempt from public disclosure requirements. If the Auditor keeps and maintains public records upon completion of the Agreement, the Auditor shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the District, upon request from the District’s custodian of public records, in a format that is compatible with the information technology systems of the District.

Auditor acknowledges that any requests to inspect or copy public records relating to this Agreement must be made directly to the District pursuant to Section 119.0701(3), Florida Statutes. If notified by the District of a public records request for records not in the possession of the District but in possession of the Auditor, the Auditor shall provide such records to the District or allow the records to be inspected or copied within a reasonable time. Auditor acknowledges that should Auditor fail to provide the public records to the District within a reasonable time, Auditor may be subject to penalties pursuant to Section 119.10, Florida Statutes.

IF THE AUDITOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE AUDITOR’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT/CONTRACT, THE AUDITOR MAY CONTACT THE CUSTODIAN OF PUBLIC RECORDS FOR THE DISTRICT AT:

GMS-NF, LLC
475 West Town Place, Suite 114 St. Augustine, FL 32092 TELEPHONE: 904-940-5850
EMAIL: JPERRY@GMSNF.COM

Auditor: J.W. Gaines	District: Indigo CDD

By:			By:		

Title: Director	Title: 	

Date: May 19, 2022	Date: 	

NINTH ORDER OF BUSINESS

B.

Indigo Community Development District
Stormwater 20-Year Needs Analysis

May 2022

Introduction and Background Information

Indigo Community Development District

The Indigo Community Development District (ICDD) is located in Daytona Beach, Florida and is generally bounded by International Speedway Boulevard to the south and I-95 to the east. An aerial map of the ICDD limits is provided in Figure 1. The ICDD includes a mix of residential housing, commercial development, and recreational use areas. The ICDD is located within the St. Johns River Water Management District service area.
Recently enacted Section 403.9302, Florida Statutes requires a 20-year needs analysis from local governments and independent special districts providing stormwater services. This is the inaugural cycle of reporting and is anticipated to be updated and submitted every five (5) years. This report generally follows the stormwater template provided by the Office of Economic & Demographic Research (EDR).
Narrative Description
Stormwater systems throughout ICDD consists of wet detention ponds to capture and treat runoff from the developed areas. Conveyance systems generally consists of inlets and pipes which discharge to the stormwater ponds. Control structures discharge to adjacent wetlands and allow the ponds to recover the designed treatment volume. The ICDD stormwater system has multiple ownerships with no single entity tasked with overall maintenance. Lake and infrastructure ownership includes the City of Daytona Beach, ICDD, and multiple HOA’s. The ICDD provides aquatic vegetation treatment for all lakes within the ICDD boundary, regardless of ownership. However, maintenance and repairs are the responsibility of the landowner.
Following is a comparison of priority of goals of the stormwater management program.

On a scale of 1 to 5, with 5 being the highest, please indicate the importance of each of the following goals for your program:	
0	1	2	3	4	5		
						Drainage & flood abatement	
						Water quality improvement	
						Reduce vulnerability to adverse impacts from flooding related to increases in frequency and duration of rainfall events, storm surge and sea level rise	
Current Stormwater Program Activities
There is no NPDES Muncipal Separate Storm System (MS4) Permit or asset management (AM) system for the ICDD stormwater system.
All maintenance and repairs of ICDD owned lakes and infrastructure are funded from the ICDD annual operating budget. There is no dedicated stormwater utility.

Is there a construction sediment and erosion control program for new construction?	No	
Is there an illicit discharge inspection and elimination program?	No	
Is there a public education program?	No	
Is there a program to involve the public regarding stormwater issues?	No	
Is there a “housekeeping” program for management stormwater associated with vehicle maintenance yards, chemical storage, fertilizer management, etc.?	No	
Is there a stormwater ordinance compliance program?	No	
Is there water quality or stream gage monitoring?	No	
Is there geospatial data or other mapping system to locate stormwater infrastructure (GIS)?	No	

Indigo Community Development District

Is there a system for management stormwater complaints?	Yes	
Recent new development has been conducted exclusively by private developers who are responsible for preparing and adhering to an approved stormwater pollution prevention plan (SWPPP).
Residents are directed to contact the office of the onsite management company and/or the District Manager regarding stormwater complaints. Residents occasionally contact the City of Daytona Beach which then reach out to the ICDD if necessary.
Current Stormwater Program Operation and Maintenance Activities
Maintenance and repairs of new stormwater systems associated with new private development is typically the responsibility of the developer and/or the new HOA created for the development. As mentioned elsewhere in this report, the ICDD will typically perform treatment for aquatic vegetation.
Does the stormwater operation and maintenance program implement any of the following:

Routine mowing of turf associated with stormwater ponds, swales, canal/lake banks, etc.?	Yes	
Debris and trash removal from pond skimmers, inlet grates, ditches, etc.?	Yes	
Invasive plant management associated with stormwater infrastructure?	Yes	
Ditch cleaning?	Yes	
Sediment removal from the stormwater system?	Yes	
Muck removal?	Yes	
Street sweeping?	No	
Pump and mechanical maintenance for trash pumps, flood pumps, alum injection, etc.?	No	
Non-structural programs like public outreach and education?	No	
Sediment and muck removal for ICDD owned lakes and facilities are performed as needed.
2.0	Detailed Description of The Stormwater Management System
Following are estimated quantities of different components of the stormwater system inventory.

Estimated miles of buried culvert:	0.1	
Estimated miles of open ditches/conveyances:	0	
Estimated number of storage or treatment basins (i.e., wet or dry ponds):	48	
Estimated number of gross pollutant separators:	0	
Number of chemical treatment systems:	0	
Number of stormwater pump stations:	0	
Number of dynamic water level control structures:	0	
Number of stormwater treatment wetland systems:	0	
The ICDD owns and maintains 3 of the 48 total ponds located within the ICDD boundary. Maintenance and repairs to the ponds not owned by the ICDD are provided by the pond owners (City of Daytona Beach or individual HOAs). However, the ICDD does provide aquatic vegetation treatment to all 48 stormwater ponds.
There are no ICDD owned green infrastructure best management practices (rain gardens, green roofs, pervious pavement, etc.).

3.0	The Number of Current and Projected Residents

Indigo Community Development District

The ICDD boundaries and located entirely within the City of Daytona Beach as shown on Figure 2. A GIS shapefile is available upon request and can also be downloaded via the following link: https://hub.saiengineers.com/icddboundarylimits
4.0   Current and Projected Service Area For The Stormwater Management System
N/A
The Current and Projected Cost Of Providing Services Calculated In 5-Year Increments
Current and projected stormwater system costs are broken down into three main categories. Routine O&M include costs of operation and maintenance of stormwater system which generally includes treatment of aquatic vegetation and repairs to ICDD owned facilities. Expansion includes new projects and retrofits to improve flood protection or water quality. Resiliency projects include stormwater projects developed specifically to address the effects of climate change.
Routine Operation and Maintenance
Routine operation and maintenance include aquatic vegetation treatment for all lakes within the ICDD boundary as well as stormwater system repairs on ICDD owned facilities.

	LFY 2021-
2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2033-37	2037-38 to
2041-42	
Operation and Maintenance Costs	$ 57,200	$ 63,300	$ 70,000	$ 77,400	$ 85,600	

Future Expansion w/ Committed Funding Source
There are no planned expansion projects anticipated to be performed by the ICDD within the next 20- years. Future development projects are anticipated by private developers/landowners. As with the current stormwater system, it is anticipated that future ponds and stormwater infrastructure will primarily be owned and maintained by the developer and future HOA’s.
Future Expansion with No Identified Funding Source
There are no planned expansion projects anticipated to be performed by the ICDD within the next 20- years. Future development projects are anticipated by private developers/landowners. As with the current stormwater system, it is anticipated that future ponds and stormwater infrastructure will primarily be owned and maintained by the developer and future HOA’s.
Stormwater Projects That Are Part of Resiliency Initiatives Related to Climate Change
There are no planned resiliency projects related to climate change anticipated to be performed by the ICDD within the next 20-years. There has been no vulnerability assessment completed by the ICDD, nor it was currently underway.
6.0	Estimated Remaining Useful Life of Each Facility or Its Major Components
There are no currently anticipated projects to replace major components of the stormwater system that may be nearing the end of its useful life.

Indigo Community Development District

7.0	Most Recent 5-Year History of Contributions and Expenditures of Capital Account for Maintenance or Expansion of Facility
The following table include historic expenditures for the most recent 5-year period for routine operation and maintenance of the stormwater system. There has not been any expansion or resiliency projects conducted by the ICDD within the past 5-years.

Routine Operation and Maintenance	
		Funding Sources for Actual Expenditures			
		Amount						
		Drawn	Amount	Amount	Amount			
		from	Drawn	Drawn	Drawn from		Balance	
		Current	from	from	All-Purpose	Contributions	of	
	Actual	Year	Bond	Dedicated	Rainy Day	to Reserve	Reserve	
	Expenditures	Revenues	Proceeds	Reserve	Fund	Account	Account	
2016-17	$ 34,308	$ 34,308						
2017-18	$ 37,212	$ 37,212						
2018-19	$ 37,212	$ 37,212						
2019-20	$ 37,212	$ 37,212						
2020-21	$ 37,956	$ 37,956						
8.0	Plan to Fund the Maintenance or Expansion Of Any Facility Or Its Major Components
The following table includes a summary of committed revenues for the next 20-years in 5-year increments. There are no anticipated projects or expenditures within the next 20-years that do not have an identified funding source.

	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2033-37	2037-38 to
2041-42	
Maintenance	$ 63,300	$ 70,000	$ 77,400	$ 85,600	
Expansion					
Resiliency					
Replacement/Aging Infrastructure					
Total Committed Revenues	$ 63,300	$ 70,000	$ 77,400	$ 85,600	

LPGA Blvd

Tournament Dr

!"#$95

*■92

®
0	0.5

Miles

!"#$95

INDIGO
COMMUNITY DEVELOPMENT DISTRICT

LOCATION MAP

FIGURE:
1

Map Document: (M:\Misc_Projects\Indigo_CDD\ArcView\LocationMap_ICDD.mxd) 4/15/2022 -- 11:29:49 AM

BA40

#"!$95

®
0	3

Miles

BA430

*■1

LPGA Blvd

BA5A

BA400

*■92

!"#$4

!"#$95

Legend
Indigo CDD Limits
City of Daytona Beach Limits

INDIGO
COMMUNITY DEVELOPMENT DISTRICT

VICINITY MAP

FIGURE:
2

Map Document: (M:\Misc_Projects\Indigo_CDD\ArcView\VicinityMap_ICDD.mxd) 5/11/2022 -- 12:02:22 PM

ELEVENTH ORDER OF BUSINESS

Indigo
Community Development District
Summary of Invoices

May 11, 2022 to June 15, 2022

Fund	Date	Check No.'s		Amount		
General Fund	5/18/22	4888	$		410.14	
5/24/22	4889-4892	$		56,888.86	
6/1/22	4893	$		3,849.64	
6/6/22	4894-4897	$		10,515.39	
6/14/22	4898-4900	$		7,248.64	
		$		78,912.67	
Payroll	May 2022
Mark McCommon	
50599	
$		
159.70	
Kenneth Workowski	50600	$		184.70	
Kevin Kilian	50601	$		184.70	
Mark McCommon	50602	$		159.70	
Robert Welsh	50603	$		164.70	
		$		853.50	

$	79,766.17

*Payment for the March 23, 2022 meeting

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/14/22	PAGE	1
*** CHECK DATES 05/11/2022 - 06/15/2022 ***	INDIGO CDD - GENERAL FUND
BANK A INDIGO - GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
5/18/22 00130	5/17/22 90139832 202205 320-53800-49000	*	205.07
RENT STORAGE 05/17-06/16
5/17/22 90139832 202205 330-53800-49000	*	205.07
RENT STORAGE 05/17-06/16
WILLIAMS SCOTSMAN, INC.	410.14 004888
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/24/22 00165	5/01/22 1137	202205 300-15500-10000	*	500.00
OFFICE LEASE JUN22
C.L.O. MANAGEMENT LLC	500.00 004889

5/24/22 00093	5/11/22	
	5/11/22	
	5/11/22	
	5/11/22	
	5/11/22	
	5/11/22	
	5/11/22	
	5/11/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 237	202110 310-51300-31300	*	291.67
DISSEMINATION FEE OCT21
237A	202111 310-51300-31300	*	291.67
DISSEMINATION FEE NOV21
237B	202112 310-51300-31300	*	291.67
DISSEMINATION FEE DEC21
237C	202201 310-51300-31300	*	291.67
DISSEMINATION FEE JAN22
237D	202202 310-51300-31300	*	291.67
DISSEMINATION FEE FEB22
237E	202203 310-51300-31300	*	291.67
DISSEMINATION FEE MAR22
237F	202204 310-51300-31300	*	291.67
DISSEMINATION FEE APR22
237G	202205 310-51300-31300	*	291.67
DISSEMINATION FEE MAY22
GOVERNMENTAL MANAGEMENT SERVICES	2,333.36 004890
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/24/22 00154	4/30/22 2021-033 202204 310-51300-31100	*	10,823.50
PREP/SUBMIT STORMWTR RPT
SINGHOFEN & ASSOCIATES INC.	10,823.50 004891
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5/24/22 00160	5/01/22 27242	202205 330-53800-46200	*	34,907.00
MTHLY GROUNDS MAINT MAY22
5/01/22 27242	202205 320-53800-46200	*	4,200.00
MTHLY GROUNDS MAINT MAY22
5/01/22 27242	202205 330-53800-46600	*	525.00
PRESS.WASH 4 MONUMENTS
5/01/22 27242	202205 330-53800-47000	*	3,600.00
MTHLY OAK TRIMMING MAY22
TEAM ROUNTREE, INC.	43,232.00 004892
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/01/22 00015	5/01/22 PI-A8083 202205 330-53800-46800	*	3,420.78
LAKE/WETLAND SRVCS-MAY22
5/01/22 PI-A8084 202205 320-53800-46800	*	428.86
LAKE/WETLAND SRVCS-MAY22
SOLITUDE LAKE MANAGEMENT LLC	3,849.64 004893
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/14/22	PAGE	2
*** CHECK DATES 05/11/2022 - 06/15/2022 ***	INDIGO CDD - GENERAL FUND
BANK A INDIGO - GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
6/06/22 00034	4/08/22 18316347 202204 330-53800-46000	*	354.00
RPLC WIRE NUT/POLARIS LUG
4/08/22 18316349 202204 330-53800-46000	*	58.00
RPLC DMG TREE LGHT I.GOLF
4/28/22 18316473 202204 330-53800-46000	*	117.00
RMV WIRE TREELGHT/CIRCUIT
COURTEAUX ELECTRIC, INC.	529.00 004894

6/06/22 00093	6/01/22	
	6/01/22	
	6/01/22	
	6/01/22	
	6/01/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 238	202206 310-51300-34000	*	4,708.33
MANAGEMENT FEES JUN22
238	202206 310-51300-35200	*	100.00
WEBSITE ADMIN JUN22
238	202206 310-51300-35100	*	233.33
INFORMATION TECH JUN22
238	202206 310-51300-31300	*	550.00
DISSEMINATION FEE JUN22
238	202206 310-51300-51000	*	26.28
OFFICE SUPPLIES
6/01/22 238	202206 310-51300-42000	*	4.00
POSTAGE
6/01/22 238	202206 310-51300-42500	*	268.95
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	5,890.89 004895
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/06/22 00181	5/31/22 3054478	202203 310-51300-31500	*	1,445.50
REV.CONTRACT/LENNAR IMPRV
KUTAK ROCK LLP	1,445.50 004896
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/06/22 00159	5/31/22 53122	202205 330-53800-12000	*	2,650.00
SITE MGMT SERVICES-MAY22
SOLARIS MANAGEMENT INC.	2,650.00 004897
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/14/22 00146	4/04/22 22289	202203 310-51300-32200	*	1,525.00
FY21 AUDIT FINAL PAYMENT
GRAU AND ASSOCIATES	1,525.00 004898
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/14/22 00031	5/31/22 6954	202205 330-53800-46000	*	1,540.96
LPGA MTHLY REPAIRS/MAINT
5/31/22 6954	202205 320-53800-46000	*	159.18
I-95 TSTING/RPLCING BULBS
SKY'S THE LIMIT HANDYMAN SVCS, INC.	1,700.14 004899
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6/14/22 00154	5/31/22 2021-033 202205 310-51300-31100	*	4,023.50
FINALIZE STORMWTR ANL.RPT
SINGHOFEN & ASSOCIATES INC.	4,023.50 004900
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	78,912.67

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/14/22	PAGE	3
*** CHECK DATES 05/11/2022 - 06/15/2022 ***	INDIGO CDD - GENERAL FUND
BANK A INDIGO - GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#

TOTAL FOR REGISTER	78,912.67

INDI INDIGO	TVISCARRA

IWILLSCOTI
TM
901 SOUTH BOND ST., SUITE 600
BALTIMORE MD 21231

'INVOICE

(800) 782-1500, Option 1
customersuccess@wlllscot.com www.willscot.com
Fed ID# 52-0665775

450

INDIGO COMMUNITY DEVELOPMENT DISTR 1408 HAMLIN AVE UNITE
SAINT CLOUD FL 34771-8588
11•I11111111111•II11111•111•11•111•Ih11, I•II•1111I•1 h•··••II•11

BRANCH:
ORLANDO
801JETSTREAM DRIVE
ORLANDO FL 32824
(407) 851-9030

: ECE!VE

u

ik	MAY_18 2022
BY:,	._

Contract#	Previous Customer#	Bill to ID	Customer PO	Ordered By	Rental Period Job Location

W579986

13056695

164?85

Curtvon der Osten
9046871255

@/2022-
6/1§/2022

INDIGO COMMUNITY DEVELOPMENT DISTRI 105 GRANDE CHAMPION BLVD-.
DAYTONA BEACH FL32124

1	13&NT.5IORAfil OWL-31257		$398.19 Rental	$398.19	
1	PERSONAL PROPERTY EXPENSES		$11.95	$11.95	
			Sub-total	$410.14	
	i:\t))	INVOICE TOTAL		$410.14	
	::i2.o,s1i5 \.\c,	20S, t:i'i		
	;JO .57g l{C\ £ 2,0S-61'.}		

Quantity  Item #/Description	Price/Rate	Amount
N"
N*

Invoice In USD	r•- Denotes taxable Item, N• - Denotes non-taxable item.

GliJ.•G·Vidbl	PAYMENT OPTIONS
Welcome to the Wil/Scot I Mobile Mini customer portal! Register today to make online payments, sign up for Auto-Pay, or view invoices and statements.

0	https://portal.mobilemini.com
\.	(800) 782-1500, Option 1

You remain responsible for the invoice balance if there is an issue with your method of payment. Late fees and interest charges
may be assessed if payment is not made within tenns.

Thank you for your business/

PLEASE  REMIT  WITH  PAYMENT

INVOICE TOTAL	$410.14	
Invoice#:	9013983257	
Due Date:	5/17/2022	
Customer:	INDIGO COMMUNITY DEVELOPMENT DISTR	
Customer#:	10447642	

PLEASE REMIT TO:

WILLIAMS SCOTSMAN, INC. PO BOX 91975
CHICAGO IL 60693-1975

5245106.2022050733104.00450 _.

C.L.O. Management LLC 1617 Ridgewood Ave, Suite D Daytona Beach, FL 32117
386-944-9511
clomanagement.com

DECE  VrE..
r\ MAY O 9 2022

Invoice

Date	Invoice #	
5/1/2022	1137	

BY: 	_

Indigo Community Development District GMS, James Perry, District Mgr.
475 West Town Place Suite 114 St Augustine, FL 32092

Bill To

\b5
OH :1.t, J._, t, )\)t\l 1,
,'.lOO· 15$ 1\

ro  uant1.ty	Description	Rate	Amount	
I

'	Rent / Record Keeping June 2022 1617 Ridgewood Ave, Suite D Daytona Beach, FL 32117	500.00	500.00	
Please remit to above address.	Total	$500.00	

I

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

Invoice

Bill To:

Invoice #: 237
Invoice Date: 5/11/22
Due Date: 5/11/22
Case:

lndigoCDD

P.O. Nu-mbEer:

,.,. ,_··· -

475 West Town Place
Suite 114
St. Augustine, FL 32092

C\')

m-::,  ·4,\_l!.·
........ '	'= .I.·

E

'j
MAY 12 2022	f·.
av -------

Deacriptlon	Hours/Qty		Rate	Amount	
Dissemination Agent Services • (October 2021 - May 2022)

		8	291.67	2,333.36	

Total	$2,333.36	
Payments/Credits	$0.00	
Balance Due	$2,333.36	

SINGHOFEN
& ASSOCIATES
INCORPORATED

TO: Courtney Hogge
Indigo Community Development District
475 West Town Place, Suite 114 St. Augustine, FL 32092 chogge@gmsnf.com

April 30, 2022
Invoice No. 2021-033.10-001
INVOICE

RE: Project:
SAi Project Number:
Public Works Project Manager: Service Provided:
Dates(s) of Service:

Stormwater Needs Analysis Report
2021-0 3.10
John McCarthy Engineering services
Project initiation - April 30 2022
'	I

I	I BUDGET

%	PRl!VIOUSl.Y	IUIOUNTDUE

TOTALINVOICED

TASK ;DESCRIPTION
;
i

---1 7 [EDR Template Tables	--
!'
Stormwater Analysis Report		 -

AMT

00

5,759.00

CQUPLETE	BILLED	THIS INVOICE

100.00%1	0.00 ;-	6,800.00

50.00%	0.00	2,879.50

I	TO DATE

6,800.00

2,879.50

Meetings, Coordination, and Deliverables

I

2,288.00  i

50.00%

0.00

1,144.00 I

1,144.00

!SUb-Tot41/ Labor	I  14,847.00

72.WA,I	0.00	10B23.50

10,823.50

Exp

x 11 black/white copy/print 		- I

30.00 -

0.00%I,	0.00

0-.00

0.00

Travel
;

I	I
--		60.00 

  0.00%	0.00	0.00		0.00
I

i
!Shipping
l'Sub-Total Exoenses

I	63.00
153.QO I

0.00%1
0.09%1

0.00
o.oo

0.00	0.00
0.00	0.00

TOTAi.$

15000.00 I	12.16%

0.()0	1-0.823.50

10,823.50

4:1: \Sll
·JIOJlJ J\\

-T--o- tal Contract Amo..u--n-t------------------------------$-1---1-5--,-0-0--0-.-0-0
Total % Complete To Date	72.16%
Total Amount Invoiced To Date	-	,$	10,823.50

Thank You!

L--e---ss Previous In--v--o---i-c--e--s---···--
Total Amount Due This Invoice

$	-
$	10,823.50

STORMWATER MANAGEMENT AND CIVIL ENGINEERING
11723 Orpington Street, Suite 100 • Orlando, Florida 32817 • Telephone (407) 679-3001

Monthly Project Status Report
Indigo Community Development District

for work performed during
April 2022

SINGHOFEN
& ASSOCIATES
INCORPORATED

Project Name:	Indigo Community Development District Storrnwater Needs Analysis Report	
Contact:
SAi Contact: Contract Number: SAi Project Number:
Prolect Status:	John McCarthy, Jim Perry Brett Witte

2021-033.10
Active	
Previous Work Summary:
April	Prepared Stormwater Needs Analysis Report tables and graphics
Coordination with District Staff regarding maintenance budgets and schedules	
Scheduled Work over the next 30 days:
May	~ Submit Stormwater Needs Analysis Report to District	
Additional Requested Services:		
Action Items:		

ln oCOO APRIL 2022

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

386-274-4050	FAX 386-236-1270

Invoice

I

L Bill_T_o 	 _	!

Indigo Community Development District	-I
c/o Government Management Services-CF,LLC 1408 Hamlin Ave., Unit E
St. Cloud, FL 34m

wv.rw.teamrountree.net

j-Se eAddress	-----------

Date
S/1/2022

Invoice#
27242

Need additional services? Please call our office, so ) our request can be recorded and scheduled In a
timely manner!

Description	ilfl) llGi1ti22..	Amount	
fon@y Contract Grounds Maintenance Community	316:S7t·Ll6l Monthly Contract Grounds Maintenance 1 95 Overpass		J20·S7t·4.U.. Monthly Charge for Presi;;:ure Washing of.four Monuments 130 -575-"lf;('
Doih,, uri(l)(fu''.j /11\(/1'()i.2.	J o:j')3·I..\1

.:.	S34, Of o1.oo	38,507.00	
	4,200.00	
	525.00	
	5:J.Es-CFII!" ,,, .	
	J i	MAY O 2 t022	
	BY:	·------	
Thank you for choosing Team Rountree!	Total	$43,232.00	

\V c accept Visa,	lastt'rClrl (   Ycovt 1·

LITUDE	INVOICE

LAKE	MA	A	M	Invoice Number- PI-A00808329
Invoice Date:	05/01/22

Voice: (888) 480-LAKE • Fax: (888) 358-0088

Indigo COD

PROPERTY·	Indigo COD

SOLD TO·

C/O Solaris Management Service 1408 Hamlin Ave Unit E
St Cloud, FL 34771 United States

/	:
BY:	_
Customer PO

Payme  Jerms

Shipping Method

Item
Qty	Description

Lake & Pond Management Services SVR52323

Unit Price

Extension

1	05/01/22 - 05/31/22
Lake & Pond Management Services
1\j
JrA /LJ-tV1,llf) S-rvl - tl l2
JJOJ7!J·tW

3,420.78

3,420.78

------	--
PLEASE REMIT PAYMENT TO:

3,420.78
Subtotal
0.00
Sales Tax

SOLitude Lake Management, LLC 1320 Brookwood Dr!ve, Suite 1 Little f ock,AR 72202

Tot-11Invoice Payment Received

TOTAL

3,420.78
0.00

3,420.78

www.solitudelakemanagement.com	www.aeratorsaquatics4lakesnponds.com

s

LITUDE
LAKE MANAGEMENT

NVOICE
Invoice Number·	PI-A00808474 Invoice Date:	 05/01/22

Va:ce. (888) 480-5253 Fax: (888) 358-0088	PROPERTY:	Lpga 195
Interchange

. OLD TO: . Lpga 195 Interchange
Indigo Community Development District 1408 Hamlin Ave Unit E
St Cloud, FL 34771

ECEIVE
MAY 10 2	,.

cus 
Sa  s	1D

CUSTOMER PO

Shipment Method

BY:	

'-·
P yment Terms Net30

ueDat

Mychal Manolatos

a	1 e, / Description
Lake & Pond Management Services SVR50092
1	05/01/22 - 05/31/22
Lake & Pond Management Services

05/31/22

um	Unit Price	Extens on

428.86	428.86

:tflS
'rtt/WetJall(},. Srvt  - r1tt.fri
J 20:)1 -l\ ti

PLEASE REMIT PAYMENT TO:

1320 Brookwood Drive, Suite H
Little Rock, AR 7220:?

Subtotal Sales Tax Total Invoice
Payment Received
TOTAL

428.86
0.00
428.86
0.00
428.86

www.solitudelakernanagement.corn	www.aeratorsaqu atics41akesnponds.corn

Date	Invoice#	
4/8/2022	18316347	

INDIGOCDD
1408 HAMLIN AVE
UNITE
ST. CLOUD FLORIDA

Bill To

H :·:en

BV:	u

	
Terms	
JOB NAME	
	Due on receipt	
LPGA	
Description	Qty	Rate	Amount	
LAROE IN GROUND BOX NEEDS LUGS
TIIlS BOX WAS CAUSING PREVIOUS PROBLEMS AT THE CHAMPIONS ENTRANCE LIGHTING. THE WIRE MADE UP TO WIRE NUTS HAS BEEN CHANGED TO POLARIS LUGS.

]L(
J'3 o	,. 5'3800 -  4foooo		

354.00	

354.00	
	Total	$354.00	
	Payments/Credits	$0.00	
		
	Balance Due	$354.00	

Terms

JOB NAME

Due on receipt

ICDDLPGA

Description

Qty

Rate

Amount

REPLACE BAD LED TREE LIGHTS

DR E1'.'TRANCE WE REPLACE nns LIGHT.

THERE WAS A FLAGGED AND DAMAGED 1REE LIGHTS BY TIIE INTERNATIONAL GOLF

58.00

58.00

-wJL(
'3'30 - ?'3600-  4-{oooO

Date	Invoice#	
4/8/2022	18316349	

INDIGO COD
1408 HAMLIN AVE
UNITE
ST. CWUD FLORIDA

Bill To

Total	
$58.00	
PaymentsfCredits	$0.00	
Balance Due	
$58.00	

COURTEAUX ELECTRJC INC.
85NYONGEST
ORMOND BEACH FL 32174
Phone (386) 672-4900
Fax. (386) 676-7472

INVOICE

Date	Invoice#	
4/28/2022	18316473	

INDIGOCDD
1408 HAMLIN AVE
UNITE
ST. CLOUD FLORIDA

Bill To

OECEtven
JUN 02 2022U

n

B'r:	 _

	Terms	JOB NAME	
	
Due on receipt		
Description	Qty	Rate	Amount	
LPGA
New entry light removal

In the area of International Golf and Masters Glen, they are preparing to start excavation on the new neighborhood entrance and requested us disconnect the interfering tree lights. This affected 3 tree light areas. We removed the wiring between the lights and made existing circuits safe.

•'34-
'31 o -	3	900	-	4(ooo0		

117.00	

117.00	
	Total	
$117.00	
	Payments/Credits	S0.00	
			
	Balance Due	$117.00	

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

Invoice

BIii To:
lndigoCDD
475 West Town Place
Suite 114
St. Augustine, FL 32092

Invoice #: 238
Invoice Date: 6/1122
Due Date: 6/1/22
Case:
P.O. Number:

n

OECE!ll
JUN 03 2022
BY:		t.

Description	Hours/Qty	Rate	Amount

Management Fees - June 2022	:11o·S11·J4
7.n
:}SI
s.h, ;
41.	4,708.33	4,708.33
100.0Q /	100.00
233.33 '	233.33
550.00 '	550.00
26.28	26.28
4.00	4.00
268.95	268.95	
Website Administration - June 2022			
Information Teohnology - June 2022			
Dissemination Agent Services -June 2022			
Office Supplies			
Postage Copies			
	\.\1.)			

Total	$5,890.89	
Payments/Credits	$0.00	
Balance Due	$5,890.89	

KUTAK  ROCK  LLP
TALLAHASSEE, FLORIDA
Telephone 404-222-4600
Facsimile 404-222-4654

Federal ID 47-0597598

May 31, 2022

Mr. Jim Perry
Indigo Community Development
Governmental Management Services - St. Augustine Suite 114	rt--\!l
475 West Town Place	.:.,0 j'\ 1- lU
St. Augustine, FL 32092

Check Remit To: Kutak Rock LLP POBox30057
Omaha, NE 68103-1157

Wire Transfer Remit To:
ABA #104000016
First National Bank of Omaha
Kutak Rock LLP

Reference: Invoice No. 3054478 Client Matter No. 10823-1

n

OECEIVE
JUN O 2 2022 . };
BY:	LJ

Invoice No. 3054478
10823-1

Re:	Indigo - General Counsel

For Professional Legal Services Rendered

03/28/22

K. Buchanan

0.80	196.00

Prepare	correspondence  regarding

	acquisition of improvements from
Lennar	
03/30/22	K. Buchanan	1.40	343.00	Continue to confer with engineer and	
				review	contracts	regarding	
				acquisition of improvements from	
				Lennar	
03/31/22	K. Buchanan	2.40	588.00	Prepare acquisition packages; review	

04/07/22	
K. Buchanan	
1.30	
318.50	contracts; confer with engineer
Review	pay	applications	and	
contracts;	prepare	acquisition package

TOTAL HOURS	5.90

KUTAK ROCK LLP
Indigo Community Development		
May 31, 2022		
Client Matter No. 10823-1		
Invoice No. 3054478		
Page 2

TOTAL FOR SERVICES RENDERED	

$1,445.50	

TOTALCURRENTAMOUNTDUE	
$1.445.50	

Solaris Management Inc.
P.0. Box 3496
Ponte Vedra Beach FL 32004 (904) 687-1255

From:

Indigo Community Development District Governmental Management Services 1408 Hamlin Avenue, Unit E
St Cloud, FL 34771

Bill to:

INVOICE

Date	Invoice#	
5/31/22	53122	

u

ECEIVE;·
·
JUN 02 2022
BY: 	

D scriQtion	Amount	

t\SC\
-S-ite Mana-gem-ent Services - May 202-2	$2,650.00
Yl0 J1'f·,\l..	
TOTAL DUE	$2,650.00	

Grau and Associates
951 W. Yamato Road, Suite 280 Boca Raton, FL 33431- www.graucpa.com

Phone:561-994-9299	Fax: 561-994-5823

Indigo Community Development District 1408 Hamlin Avenue, Unit E		
Invoice No.	22289 Date	 04/04/2022		
I	

SERVICE	
AMOUNT	
•	

St Cloud, FL 34771

Audit FYE 09/30/2021

itllt6
;; '2\ Au ,l- f" l Pr +
'J\ t:1.J)}'J2J

Current Amount Due

Ch1Z7;J '-18?-'1	2.}
$	4,eoo.oo ($ Jo s _oo)
$	 .§OQ;6(f	I S2.S, o,

0-30
4,600.00

31-60
o.oo

61 • 90	91 -120
0.00	0.00
Payment due upon receipt.

0Ver120
0.00

Balance
4,600.00

1507 S. Central Ave. Flagler Beach, FL 32136

ECEJ\_, :

DATE	INVOICE#	
5/31/2022	6954	

JUN O 2 2022

_

BY;		6

Indigo C.D.D.
1408 Hamlin Avenue UnitE
St. Cloud, FL  34771

BILL TO

	P.0.NO.	TERMS	PROJECT	
				
QUANTITY	DESCRIPTION	RATE	AMOUNT	
	Misc. May jobs in the Community ofLPGA International and			
	Grande Champion.			
	May / Monthly maintenance of all four fountains and it's	120.00	120.00	
	surrounding areas in the LPGA International Community.			
	Monthly maintenance of ground lighting and streetlights	240.00	240.00	
	throughout the LPGA International Community.			
	Replacing of bulbs to misc. light fixtures at the following locations:	0.00	0.00	
	1. Bulb to streetlight at the intersection ofLPGA Boulevard and			
	Tournament Drive on the exit side.			
	Misc. repairs of all lighting fixtures in LPGA International.	220.00	220.00	
	1. Replaced ballast to the streetlight at the intersection of Tournament			
	and LPGA Boulevard on the exit side.			
	2. Replaced bad LED flood light fixtures to Oak trees at the following			
	locations:			
	A. One between LPGA Boulevard and Birkdale.			
	B. Two between Birkdale and Champions Drive			
	C. One across from South Promenade			
	D. One near Mendoza Drive.			
	E. Two between LPGA Boulevard and Tournament Drive			
	F. One near the entrance of Champions Drive at LPGA Boulevard.			
Please make check payable to STLHS Inc.	Total	

DATE	INVOICE#	
5/31/2022	6954	

1507 S. Central Ave.
Flagler Beach, FL 32136

Indigo C.D.D.
1408 Hamlin Avenue UnitE
St. Cloud, FL  34771

BILL TO

P.O.NO.

TERMS

PROJECT

QUANTITY

DESCRIPTION
Misc. jobs in the Community of LPGA International.
All OK

RATE

0.00

AMOUNT
0.00

8 LED 28w 3000k bullet fixture
8 Gallon Chlorine
32 3" Chlorine tablet
1 175wt Metal Halide medium based bulb
1 Metal Halide 175wt multi-tap ballast
28 Wire Nut
ti=31
A	#\tli llt ,·rJ}fl",(lt
J30·JJJ ·lt(
( LPGA Community total: $1,540.96)

79.85
3.98
4.25
37.30
111.70
0.19

638.80
31.84
136.00
37.30
111.70
5.32

Please make check payable to STLHS Inc.

Tot  I

DATE	INVOICE#	
5/31/2022	6954	

Indigo C.D.D.
1408 Hamlin Avenue UnitE
St. Cloud, FL 34771

BILL TO

	P.O.NO.	TERMS	PROJECT	
				
QUANTITY	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:
Replaced 250wt bulb to palm tree flood light fixture ( Seventh one closest to 1-95 ) at the NW quad ( 250wt MH bulb )
Replaced 250wt bulb to palm tree flood light fixture ( Eighth one closest to I-95 ) at the NW quad ( 250wt MH bulb )
Replaced 250wt bulb to palm tree flood light fixture ( Tenth one closest to I-95 ) at the NW quad ( 250wt MH bulb )

Misc. repairs to palm tree and LPGA lettering flood fixtures at the I-95 overpass.
1. All OK

250w Metal Halide mogul base Bulb
c1 qs :r.l;MJ Rrk:'}> (Mb>
320,JJJ"- s
( I-95 Overpass Total $159.18)	

45.00	

45.00	

0.00	

0.00	

3		

38.06	

114.18	
Please make check payable to STLHS Inc.	Total		
$1,700.14	

ECE.
U	1\ f.·. _

SINGHOFEN
& ASSOCIATES
INCORPORATED

TO: Courtney Hogge
Indigo Community Development District 475 West Town Place, Suite 114
St. Augustine, FL 32092 chogge@gmsnf.com

RE: Project:
SAi Project Number:
Public Works Project Manager: Service Provided:
Dates(s) of Service:

Stormwater Needs Analysis Report 2021-033.10
John McCarthy Engineering services May 1 - May 31, 2022

May 31, 2022
Invoice No. 2021-033.10-002
FINAL INVOICE

TASK	
DESCRIPTION	BUDGET AMT	%
COMPLETE	I PREVIOUSLY
BILLED	AMOUNTDUE THIS INVOICE	TOTAL INVOICEO
TO0ATE	

1	

EDR Template Tables	

6,800.00

5,759.00			

0.00	

6,800.00	
			
100.00%	6,800.00			

2	'
i
'Stormwater Analysis Report		

100.00%	

2,879.50	

2,879.50		

5,759.00	

3	!
i
i
:Meetinas, Coordination, and Deliverables	

2,288.00	

100.00%	

1,144.00	

1,144.00	

2,288.00	
Sub-Total Labor	14 841.00	100.00%	10/l2UO	4,023.50	I	14 847.00	
I
i
Exp i'8.5 x 11 black/white copy/print	

30.00	

0.00%	

0.00	

0.00	

0.00	
i
l
,Travel	

60.00	

0.00%	

0.00	

0.00	

0.00	
I
1ShiPPinci	63.oo I	0.00%	

0.00			
			0.00		0.00	
•Sllb-TO@l fixmmses	1f3.00	0.01)%	
1#1823.50	0.00	0.00	
I	TOTAL.S	15,.()()0.00	98,98,%	21..647.()0	4.023.$0	14841.00	

Thank You!	Total Contract Amount			$	15,000.00	
	Total% Comelete To Date	

$	98.98%	
	Total Amount Invoiced To Date		14,847.00	
	Less Previous Invoices	$	(10,823.50)	
	Total Amount Due This Invoice	$	4,023.50	

STORMWATER MANAGEMENT AND CIVIL ENGINEERING
11723 Orpington Street, Suite 100 • Orlando, Florida 32817 • Telephone (407) 679-3001

Monthly Project Status Report
Indigo Community Development District

for work performed during
May 2022

SINGHOFEN
& ASSOCIATES
IN.CORPORA r,o

Project Name:	Indigo Community Development District Stormwater Needs Analysis Report		
Contact:
SAi Contact: Contract Number: SAi Project Number: Prolect Status:	John McCarthy, Jim Perry Brett Witte

2021-033.10
Active	
Previous Work Summary:
May	Finalized report narrative, tables, and graphics
Coordination with District Staff
Submit Report to District	
Scheduled Work over the next 30 days:
June	- No further work anticipated	
Additional Requested Services:		
Action Items:		

lndlgoCDD MAY 2C22

TWELFTH ORDER OF BUSINESS

Indigo
Community Development District

Unaudited Financial Reporting May 31, 2022

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	

Debt Service Fund Series 2021 Income Statement	

8	

Capital Projects Fund Series 1999A Income Statement	

9	

Capital Projects Fund Series 2021 Income Statement	

10-11	

Month to Month	

12	

Assessment Receipt Schedule	

Indigo
Community Development District
Combined Balance Sheet As of May 31, 2022

Governmental Funds	Account Groups	Totals
General	General Long-  (memorandum only)

Cash	$39,475	----	----	----	----	$39,475	
Assessment Receivable	$3,000	----	----	----	----	$3,000	
Prepaid Expense	$500	----	----	----	----	$500	
Investments							
Custodial Operating Account	$307,375	----	----	----	----	$307,375	
State Board of Administration - Operating	$10,622	----	----	----	----	$10,622	
State Board of Administration - Reserve	$1,834,435	----	----	----	----	$1,834,435	
Series 1999A							
Reserve Account	----	$80,675	----	----	----	$80,675	
Revenue Account	----	$45,272	----	----	----	$45,272	
Construction	----	----	$148,238	----	----	$148,238	
Reserve Account	----	$59,586	----	----	----	$59,586	
Revenue Account	----	$1,059,499	----	----	----	$1,059,499	
Redemption Account	----	$1,464,608	----	----	----	$1,464,608	
Remedial Expenditure	----	$0	----	----	----	$0	
Reserve Account	----	$60,214	----	----	----	$60,214	
Escrow Deposit Fund	----	$9,849	----	----	----	$9,849	
Prepayment Account	----	$928,833	----	----	----	$928,833	
Revenue Account	----	$1,774,489	----	----	----	$1,774,489	
Remedial Expenditure	----	$0	----	----	----	$0	
Reserve Account	----	$78,307	----	----	----	$78,307	
Revenue Account	----	$3	----	----	----	$3	
Capitalized Interest Account	----	$48,144	----	----	----	$48,144	
Construction Account	----	----	$2,470,304	----	----	$2,470,304	
Due from General Fund	----	$34,345	----	----	----	$34,345	
Fixed Assets	----	----	----	$8,305,270	----	$8,305,270	
Amount Available/Long-Term Debt	----	----	----	----	$5,609,480	$5,609,480	
Amount to be Provided/Long Term Debt 1999A	----	----	----	----	$469,053	$469,053	
Amount to be Provided/Long Term Debt 1999C	----	----	----	----	$4,076,307	$4,076,307	
Amount to be Provided/Long Term Debt 2005	----	----	----	----	$3,196,615	$3,196,615	
Amount to be Provided/Long Term Debt 2021	----	----	----	----	$2,688,546	$2,688,546	
Total Assets	$2,195,407	$5,643,825	$2,618,542	$8,305,270	$16,040,000	$34,803,044	

Liabilities							
Accounts Payable	$32,993	----	----	----	----	$32,993	
Accrued Principal Payment 1999C	----	$1,255,000	----	----	----	$1,255,000	
Accrued Interest Payment 1999C	----	$5,075	----	----	----	$5,075	
Accrued Principal Payment 2005	----	$630,000	----	----	----	$630,000	
Accrued Interest Payment 2005	----	$2,143,019	----	----	----	$2,143,019	
Bonds Payable 1999A	----	----	----	----	$595,000	$595,000	
Bonds Payable 1999C	----	----	----	----	$6,660,000	$6,660,000	
Bonds Payable 2005	----	----	----	----	$5,970,000	$5,970,000	
Bonds Payable 2021	----	----	----	----	$2,815,000	$2,815,000	
Due to Series 1999C	$10,835	----	----	----	----	$10,835	
Due to Series 2005	$23,510	----	----	----	----	$23,510	
Due to Other	$214,883	----	----	----	----	$214,883	
Fund Equity, Other Credits							
Investments in General Fixed Assets	----	----	----	$8,305,270	----	$8,305,270	
Fund Balances							
Restricted for Debt Service 1999A/B	----	$125,947	----	----	----	$125,947	
Restricted for Debt Service 1999C	----	$1,334,453	----	----	----	$1,334,453	
Restricted for Debt Service 2005	----	$23,877	----	----	----	$23,877	
Restricted for Debt Service 2021	----	$126,454	----	----	----	$126,454	
Restricted for Capital Projects 1999A/B	----	----	$148,238	----	----	$148,238	
Restricted for Capital Projects 2021	----	----	$2,470,304	----	----	$2,470,304	
Assigned for General Fund	$450,000	----	----	----	----	$450,000	
Unassigned General Fund	$1,463,186	----	----	----	----	$1,463,186	
Total Liabilities, Fund Equity	$2,195,407	$5,643,825	$2,618,542	$8,305,270	$16,040,000	$34,803,044	

Assets	General 	Debt Service	Capital Projects	Fixed Assets	Term Debt	2022

Series 1999C

Series 2005

Series 2021

As of May 31, 2022

	General Fund
Budget	Prorated Budget
5/31/22	Actual
5/31/22	
Variance	
REVENUES:					
Maintenance Assessments	$576,274	$500,773	$500,773	$0	
Assessments - Prepayments	$0	$0	$125	$125	
City of Daytona Funding	$8,100	$0	$0	$0	
Interest Income	$3,000	$3,000	$2,127	($873)	
TOTAL REVENUES	$587,374	$503,773	$503,024	($748)	

EXPENDITURES:					
ADMINISTRATIVE:					
Supervisor Fees	$12,000	$8,000	$3,200	$4,800	
FICA Expense	$918	$612	$245	$367	
Engineering	$5,000	$3,333	$14,847	($11,514)	
Attorney	$32,000	$21,333	$9,458	$11,875	
Annual Audit	$5,100	$5,100	$6,100	($1,000)	
Arbitrage	$1,350	$1,350	$1,350	$0	
Trustee	$14,000	$9,333	$4,089	$5,244	
Dissemination Agent	$3,100	$2,067	$4,650	($2,583)	
Special Assessment Roll Preparation	$20,000	$20,000	$20,000	$0	
Management Fees	$56,500	$37,667	$37,667	$0	
Information Technology	$2,800	$1,867	$1,867	$0	
Website Administration	$1,200	$800	$800	$0	
Telephone	$300	$200	$93	$107	
Postage	$1,500	$1,000	$100	$900	
Insurance	$23,050	$23,050	$21,701	$1,349	
Printing & Binding	$1,750	$1,167	$775	$391	
Legal Advertising	$2,500	$1,667	$7,694	($6,027)	
Other Current Charges	$1,000	$667	$552	$114	
Office Supplies	$350	$233	$95	$139	
Foreclosure Costs	$0	$0	$666	($666)	
Dues, Licenses, Subscriptions	$175	$175	$175	$0	
Office Expense	$6,000	$4,000	$4,000	$0	
TOTAL ADMINISTRATIVE	$190,593	$143,620	$140,123	$3,498	

FIELD:					
Operating Expenses I-95
Landscape Maintenance	
$50,400	
$33,600	
$33,600	
($0)	
Landscape Contingency	$3,500	$2,333	$2,150	$183	
Irrigation Repairs & Maintenance	$20,000	$13,333	$24,316	($10,983)	
Mowing	$8,100	$5,400	$0	$5,400	
Lakes	$5,475	$3,650	$3,675	($25)	
Plant Replacement & Annuals	$8,000	$5,333	$0	$5,333	
Utilities	$18,000	$12,000	$8,781	$3,219	
Repairs	$10,000	$6,667	$3,159	$3,507	
Miscellaneous	$2,000	$1,333	$1,600	($266)	
Operating Expenses I-95	$125,475	$83,650	$77,281	$6,369	

	General Fund
Budget	Prorated Budget
5/31/22	Actual
5/31/22	
Variance	

Operating Expenses Community Wide
Site Manager	

$31,800	

$21,200	

$21,200	

$0	
Landscape Maintenance	$418,884	$279,256	$288,756	($9,500)	
Landscape Contingency	$26,912	$17,941	$10,319	$7,622	
Irrigation Repairs & Maintenance	$30,000	$20,000	$31,363	($11,363)	
Lakes	$38,548	$25,699	$26,457	($758)	
Plant Replacement & Annuals	$35,000	$23,333	$16,563	$6,771	
Utilities	$40,000	$26,667	$22,928	$3,739	
Repairs	$65,972	$43,981	$35,373	$8,609	
Stormwater System	$3,158	$2,105	$0	$2,105	
Sidewalks	$3,000	$2,000	$0	$2,000	
Miscellaneous	$20,000	$13,333	$3,352	$9,981	
Conservation Easement Maintenance	$47,832	$31,888	$31,888	$0	
Tree Trimming	$43,200	$28,800	$28,800	$0	
Pressure Washing	$17,000	$11,333	$3,045	$8,288	
Operating Expenses Community Wide	$821,306	$547,537	$520,043	$27,494	
					
TOTAL FIELD	$946,781	$631,187	$597,324	$33,863	
					
TOTAL EXPENDITURES	$1,137,374	$774,808	$737,447	$37,361	

EXCESS REVENUES/					
(EXPENDITURES) AND OTHER SOURCES	($550,000)	-----	($234,423)	-----	
FUND BALANCE - BEGINNING	$550,000	-----	$2,147,609	-----	

FUND BALANCE - ENDING	
$0	
-----	
$1,913,186	
-----	

Series 1999A
Statement of Revenues & Expenditures As of May 31, 2022

	Debt Service
Budget	Prorated Budget
5/31/22	Actual
5/31/22	
Variance	
REVENUES:					
Special Assessments	$79,064	$78,170	$78,170	$0	
Special Assessments - Prepayments	$0	$0	$41,876	$41,876	
Interest Income	$0	$0	$6	$6	
TOTAL REVENUES	$79,064	$78,170	$120,052	$41,882	

EXPENDITURES:					
Interest Expense - 11/01	$19,600	$19,600	$19,600	$0	
Principal Expense - 5/01	$40,000	$40,000	$40,000	$0	
Interest Expense - 5/01	$19,600	$19,600	$19,600	$0	
Special Call - 05/01	$0	$0	$45,000	($45,000)	
TOTAL EXPENDITURES	$79,200	$79,200	$124,200	($45,000)	

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

EXCESS REVENUES/					
(EXPENDITURES) AND OTHER SOURCES	($136)	-----	($4,148)	-----	
FUND BALANCE - BEGINNING	$49,419	-----	$130,095	-----	

FUND BALANCE - ENDING	
$49,283	
-----	
$125,947	
-----	

Fund Balance Calculation		
Reserve	$80,675	
Revenue		$45,272 	
Total Series 1999A Funds Available		$125,947 	

Series 1999C
Statement of Revenues & Expenditures As of May 31, 2022

	Debt Service	Prorated Budget	Actual		
	Budget	5/31/22	5/31/22	Variance	
REVENUES:					
Special Assessments	$567,166	$535,185	$535,185	$0	
Special Assessments - Prepayments	$0	$0	$1,147,402	$1,147,402	
Settlement Agreement	$0	$0	$532,066	$532,066	
Interest Income	$0	$0	$162	$162	
Other Income Source	$375,434	$0	$0	$0	
TOTAL REVENUES	$942,600	$535,185	$2,214,815	$1,679,630	

EXPENDITURES:					
Debt Service Obligation	$942,600	$474,828	$474,828	$0	
TOTAL EXPENDITURES	$942,600	$474,828	$474,828	$0	

OTHER SOURCES/(USES)					
Other Debt Service Costs	$0	$0	$0	$0	
Transfer Out	$0	$0	$0	$0	
TOTAL OTHER	$0	$0	$0	$0	
EXCESS REVENUES					
(EXPENDITURES) AND OTHER SOURCES	$0	-----	$1,739,988	-----	
FUND BALANCE - BEGINNING	$0	-----	($405,535)	-----	

FUND BALANCE - ENDING	
$0	
-----	
$1,334,453	
-----	

Fund Balance Calculation		
Reserve	$59,586	
Revenue	$1,059,499	
Redemption	$1,464,608	
Remedial Expenditure	$0	
Due from General Fund	$10,835	
Accrued Interest Payable	($5,075)	
Accrued Principal Payable		($1,255,000) 	
Total Series 1999C Funds Available		$1,334,453 	

	Debt Service
Budget	Prorated Budget
5/31/22	Actual
5/31/22	
Variance	
REVENUES:					
Special Assessments	$268,908	$170,113	$170,113	$0	
Special Assessmetns - Prepayments	$0	$0	$678,729	$678,729	
Settlement Agreement	$0	$0	$1,003,351	$1,003,351	
Interest Income	$0	$0	$175	$175	
Other Income Source	$310,567	$0	$0	$0	
TOTAL REVENUES	$579,475	$170,113	$1,852,368	$1,682,255	

EXPENDITURES:					
Debt Service Obligation	$579,475	$351,323	$351,323	$0	
TOTAL EXPENDITURES	$579,475	$351,323	$351,323	$0	

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

EXCESS REVENUES					
(EXPENDITURES) AND OTHER SOURCES	$0	-----	$1,501,045	-----	

FUND BALANCE - BEGINNING	
$0	
-----	
($1,477,168)	
-----	

FUND BALANCE - ENDING	
$0	
-----	
$23,877	
-----	

Fund Balance Calculation		
Reserve	$60,214	
Escrow Deposit Fund	$9,849	
Prepayment	$928,833	
Revenue	$1,774,489	
Remedial Expenditure	$0	
Due to General Fund	$23,510	
Accrued Interest Payable	($2,143,019)	
Accrued Principal Payable		($630,000) 	
Total Series 2005 Funds Available		$23,877 	

	Debt Service
Budget	Prorated Budget
5/31/22	Actual
5/31/22	
Variance		
REVENUES:						
Special Assessments	$0	$0	$0		$0	
Interest Income	$0	$0	$6		$6	
TOTAL REVENUES	$0	$0	$6		$6	

EXPENDITURES:						
Debt Service Obligation	$0	$58,041	$58,041		$0	
TOTAL EXPENDITURES	$0	$58,041	$58,041		$0	

OTHER SOURCES/(USES)						
Other Debt Service Costs	$0	$0	$0		$0	
Transfer In/(Out)	$0	$0	($2)		($2)	
TOTAL OTHER	$0	$0	($2)		($2)	

EXCESS REVENUES						
(EXPENDITURES) AND OTHER SOURCES	$0	-----	($58,038)		-----	

FUND BALANCE - BEGINNING	
$0	
-----	
$184,492		
-----	

FUND BALANCE - ENDING	
$0	
-----	
$126,454		
-----	

Fund Balance Calculation		
Reserve	$78,307	
Revenue	$3	
Capitalized Interest	$48,144	
Total Series 2021 Funds Available		$126,454 	

Interest Income	$0	$0	$5	$5	
TOTAL REVENUES	$0	$0	$5	$5	

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

EXCESS REVENUES			
(EXPENDITURES)	$0	$0	$5	$5	
FUND BALANCE - BEGINNING	$0	-----	$148,233	-----	

FUND BALANCE - ENDING	
$0	
-----	
$148,238	
-----	

Interest	$0	$0	$74	$74	
TOTAL REVENUES	$0	$0	$74	$74	

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

EXCESS REVENUES			
(EXPENDITURES)	$0	$0	$74	$74	
OTHER SOURCES/(USES)					
Transfer In/(Out)	$0	$0	$2	$2	
OTHER SOURCES/(USES)	$0	$0	$2	$2	

EXCESS REVENUES/					
(EXPENDITURES) AND OTHER SO	$0	$0	$76	$76	
FUND BALANCE - BEGINNING	$0	-----	$2,470,228	-----	

FUND BALANCE - ENDING	
$0	
-----	
$2,470,304	
-----	

	October	November	December	January	February	March	April	May	June	July	August	September	Total	
REVENUES:														
Maintenance Assessments	$0	$33,304	$209,252	$84,646	$22,633	$710	$59,082	$91,145	$0	$0	$0	$0	$500,773	
Assessments - Prepayments	$0	$0	$0	$125	$0	$0	$0	$0	$0	$0	$0	$0	$125	
City of Daytona Funding	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Interest Income	$159
.	$160	$204	$227	$221	$459	$688	$9	$0	$0	$0	$0	$2,127	
TOTAL REVENUES	$159	$33,464	$209,456	$84,998	$22,854	$1,170	$59,770	$91,154	$0	$0	$0	$0	$503,024	

EXPENDITURES:

ADMINISTRATIVE:

Supervisor Fees	

$0	

$800	

$0	

$600	

$0	

$800	

$0	

$1,000	

$0	

$0	

$0	

$0	

$3,200	
FICA Expense	$0	$61	$0	$46	$0	$61	$0	$77	$0	$0	$0	$0	$245	
Engineering	$0	$0	$0	$0	$0	$0	$10,824	$4,024	$0	$0	$0	$0	$14,847	
Attorney	$319	$441	$0	$2,108	$618	$5,270	$703	$0	$0	$0	$0	$0	$9,458	
Annual Audit	$0	$0	$500	$0	$1,000	$4,600	$0	$0	$0	$0	$0	$0	$6,100	
Arbitrage	$0	$0	$900	$0	$0	$450	$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	$550	$550	$550	$550	$550	$550	$800	$550	$0	$0	$0	$0	$4,650	
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	$0	$0	$0	$0	$37,667	
Information Technology	$233	$233	$233	$233	$233	$233	$233	$233	$0	$0	$0	$0	$1,867	
Website Administration	$100	$100	$100	$100	$100	$100	$100	$100	$0	$0	$0	$0	$800	
Telephone	$4	$40	$0	$26	$0	$24	$0	$0	$0	$0	$0	$0	$93	
Postage	$17	$17	$4	$48	$2	$10	$3	$0	$0	$0	$0	$0	$100	
Insurance	$21,701	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$21,701	
Printing & Binding	$433	$11	$193	$4	$48	$30	$55	$1	$0	$0	$0	$0	$775	
Legal Advertising	$2,563	$5,131	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$7,694	
Other Current Charges	$56	$68	$75	$54	$51	$55	$54	$139	$0	$0	$0	$0	$552	
Office Supplies	$20	$1	$32	$0	$20	$1	$20	$0	$0	$0	$0	$0	$95	
Foreclosure Costs	$0	$666	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$666	
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	$0	$0	$0	$0	$4,000	
TOTAL ADMINISTRATIVE	$51,379	$13,326	$7,796	$13,067	$7,831	$17,392	$18,001	$11,331	$0	$0	$0	$0	$140,123	

	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	
$0	
$0		
$0	
$0	
$33,600	
Landscape Contingency	$225	$0	$0	$0	$0	$0	$1,060	$865	$0	$0		$0	$0	$2,150	
Irrigation Repairs & Maintenance	$0	$21,079	$563	$640	$0	$0	$0	$2,035	$0	$0		$0	$0	$24,316	
Mowing	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	
Lakes	$755	$408	$408	$408	$408	$429	$429	$429	$0	$0		$0	$0	$3,675	
Plant Replacement & Annuals	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	
Utilities	$1,268	$2,452	$916	$1,212	$0	$1,644	$0	$1,288	$0	$0		$0	$0	$8,781	
Repairs	$227	$85	$1,639	$75	$75	$85	$0	$974	$0	$0		$0	$0	$3,159	
Miscellaneous	$164	$205	$205	$205	$205	$205	$205	$205	$0	$0		$0	$0	$1,600	
OPERATING EXPENSES I-95	$6,839	$28,429	$7,931	$6,740	$4,889	$6,563	$5,894	$9,997	$0	$0		$0	$0	$77,281	
															
	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	
$0	
$0		
$0	
$0	
$21,200	
Landscape Maintenance	$34,907	$34,907	$34,907	$36,807	$36,807	$36,807	$36,807	$36,807	$0	$0		$0	$0	$288,756	
Landscape Contingency	$1,037	$3,698	$525	$1,225	$680	$525	$525	$2,104	$0	$0		$0	$0	$10,319	
Irrigation Repairs & Maintenance	$3,374	$3,771	$11,141	$4,367	$4,526	$1,902	$922	$1,362	$0	$0		$0	$0	$31,363	
Lakes	$3,163	$3,258	$3,258	$3,258	$3,258	$3,421	$3,421	$3,421	$0	$0		$0	$0	$26,457	
Plant Replacement & Annuals	$0	$358	$1,354	$4,261	$0	$4,852	$723	$5,015	$0	$0		$0	$0	$16,563	
Utilities	$2,308	$2,401	$2,855	$3,242	$3,144	$3,258	$2,933	$2,787	$0	$0		$0	$0	$22,928	
Repairs	$16,720	$3,884	$755	$3,279	$1,063	$4,469	$529	$4,673	$0	$0		$0	$0	$35,373	
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	
Miscellaneous	$164	$205	$1,532	$631	$205	$205	$205	$205	$0	$0		$0	$0	$3,352	
Conservation Easement Maintenance	$3,986	$3,986	$3,986	$3,986	$3,986	$3,986	$3,986	$3,986	$0	$0		$0	$0	$31,888	
Tree Trimming	$3,600	$3,600	$3,600	$3,600	$3,600	$3,600	$3,600	$3,600	$0	$0		$0	$0	$28,800	
Pressure Washing	$0	$0	$0	$0	$0	$0	$0	$3,045	$0	$0		$0	$0	$3,045	
OPERATING EXPENSES COMMUNITY WIDE	$71,908	$62,718	$66,562	$67,306	$59,919	$65,675	$56,300	$69,654	$0	$0		$0	$0	$520,043	
															
TOTAL EXPENDITURES	$130,126	$104,473	$82,289	$87,113	$72,639	$89,631	$80,195	$90,982	$0	$0		$0	$0	$737,447	
															
EXCESS REVENUES/ (EXPENDITURES)	($129,967)	($71,009)	$127,167	($2,115)	($49,785)	($88,461)	($20,424)	$172	$0	$0		$0	$0	($234,423)	

INDIGO COMMUNITY DEVELOPMENT DISTRICT
ASSESSMENT RECEIPTS - FY2022

TAX COLLECTOR

UNITS
NET TAX ROLL ASSESSED	4,579.28	$	564,267.59	$  79,064.20	$	580,735.79	$	299,742.87	$ 1,523,810.45	

TAX ROLL RECEIVED	RECEIPTS	O&M	1999A	1999C	2005A	REVENUE	
-
11/15/21	$	4,154.24	$	2,088.03	$	-	$	2,066.21	$	-	$	4,154.24	
11/19/21	$  30,545.02	$  12,853.66	$ 2,568.85	$  13,259.54	$	1,862.97	$  30,545.02	
11/22/21	$  43,875.62	$  18,362.38	$ 5,001.40	$  17,693.54	$	2,818.30	$  43,875.62	
12/6/21	$  97,551.14	$  38,583.72	$ 7,712.69	$  47,590.94	$	3,663.79	$  97,551.14	
12/9/21	$ 340,870.57	$ 146,108.72	$ 34,641.25	$ 120,170.94	$  39,949.66	$ 340,870.57	
12/20/21	$  60,116.91	$  24,559.68	$ 5,277.78	$  19,569.91	$  10,709.54	$  60,116.91	
1/3/21	$ 155,718.32	$  50,907.80	$ 7,454.18	$  48,116.90	$  49,239.44	$ 155,718.32	
1/20/22	$  77,897.30	$  21,745.99	$ 1,676.63	$  20,466.69	$  34,007.99  $  77,897.30	
2/3/22	$  16,599.40	$	6,218.40	$ 2,104.99	$	7,062.13	$	1,213.88  $  16,599.40	
2/15/22	$	3,639.82	$	1,822.66	$	252.43	$	1,277.03	$	287.70  $	3,639.82	
2/24/22	$  43,339.42	$  14,592.20	$ 7,940.56	$  20,806.66	$	-	$  43,339.42	
3/11/22	$	1,736.06	$	710.10	$	366.46	$	659.50	$	-	$	1,736.06	
4/6/22	$ 137,196.40	$  55,366.53	$ 1,204.88	$  79,913.31	$	711.68	$ 137,196.40	
4/21/22	$	8,298.03	$	3,715.91	$	631.19	$	2,702.53	$	1,248.40	$	8,298.03	
5/3/22	$ 206,388.05	$  83,404.87	$	814.65	$ 121,279.01	$	889.52	$ 206,388.05	
5/19/22	$	9,977.74	$	7,739.90	$	522.49	$	1,715.35	$	-	$	9,977.74	

$	-	$
$	-	$
$	-	$
$	-	$
$	-	$
$	-	$
$	-	$
$	-	$
$	-	$

-	$	-	$	-	$	-	$	-
-	$	-	$	-	$	-	$	-
-	$	-	$	-	$	-	$	-
-	$	-	$	-	$	-	$	-
-	$	-	$	-	$	-	$	-
-	$	-	$	-	$	-	$	-
-	$	-	$	-	$	-	$	-
-	$	-	$	-	$	-	$	-
-	$	-	$	-	$	-	$	-
$	-

TOTAL TAX ROLL RECEIVED	$ 1,237,904.04	$	488,780.55	$  78,170.43	$	524,350.19	$	146,602.87	$ 1,237,904.04	

BALANCE DUE TAX ROLL	$	75,487.04	$	893.77	$	56,385.60	$	153,140.00	$	285,906.41	

PERCENT COLLECTED	86.62%	98.87%	90.29%	48.91%	81.24%

DIRECT BILLED
LENNAR CORPORATION	$46,337.09	$11,992.04	$10,834.96	$23,510.09

DATE
RECEIVED	CHECK
NO.	NET
ASSESSED	AMOUNT	GENERAL	SERIES	SERIES
RECEIVED	FUND	1999C	2005A	
1/6/22	1699221	$	46,337.09	$ 46,337.09  $	11,992.04  $	10,834.96  $	23,510.09	
$ 46,337.09  $	11,992.04 $	10,834.96 $	23,510.09