New Port - Tampa Bay
Community Development District
3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817
Phone 407-723-5900
www.newporttampabaycdd.com

The regular meeting of the Board of Supervisors of the New Port Tampa Bay Community Development District will be held Tuesday, October 26, 2021 at 10:00 a.m. at 1510 W. Cleveland Street, Tampa, Florida, 33606. The following is the agenda for this meeting.
Call in number:	1-844-621-3956
Passcode:	790 393 986 #
BOARD OF SUPERVISORS’ MEETING AGENDA

Organizational Matters
Call to Order
Roll Call
Public Comment Period [for any members of the public desiring to speak on any proposition before the Board]
Consideration of Scott Andersen’s Resignation from the Board of Supervisors
Nomination(s) for Vacant Seat 2 (term expires 2024)
Consideration of the July 15, 2021 Board of Supervisors’ Meeting Minutes
Consideration of Resolution 2022-01, Re-Designation the Primary Administrative Office and Principal Headquarters; Designating the Location of the Local District Records Office

General Business Matters
Consideration of Resolution 2022-02, Amending FY21 O&M Budget
Consideration of Fiscal Year 2021 Auditor Engagement Letter
Review and Acceptance of Fiscal Year 2020 Audit Report
Ratification/Consideration of Payment Authorizations FY2021-65 – FY2021-75
Ratification of Requisition Nos. 2 - 10
Ratification/Consideration of Westshore Marina District Phase 1 Master Infrastructure Improvements Payment Authorization Nos. 209 - 213
Review of District Financial Position

Other Business
Staff Reports
District Counsel
District Engineer
District Manager
Audience Comments
Supervisors Requests
Adjournment

New Port Tampa Bay Community Development District

Letter of Resignation

To: Kevin Mays - Vice Chairman - New Port Tampa Bay Community Development District From: Scott Andersen - Director of West Coast - BTI Partners
Date: 9-21-21

Re: Resignation from the Board of Supervisors

New Port Tampa Bay Community Development District

To whom it may concern,

Please accept my resignation from the Board of Supervisors of the New Port Tampa Bay Community Development District effective Friday, October l5t, 2021.

Sincerely,

Scott Andersen 9-21-21

New Port Tampa Bay Community Development District

Minutes

MINUTES OF MEETING

NEW PORT - TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS’ MEETING MINUTES
Thursday, July 15, 2021 at 11:00 AM
1510 W. Cleveland Street, Tampa, Florida 33606

Board Members in attendance:

Kevin Mays	Vice Chairman
Britney Mroczkowski	Assistant Secretary
Scott Andersen	Assistant Secretary Also present:
Jane Gaarlandt	District Manager- PFM Group Consulting LLC		
Christina Hanna	PFM Group Consulting LLC	(via phone)	
Vivek Babbar	District Counsel- Straley Robin Vericker		
Nicole Lynn	District Engineer- Ardurra	(via phone)	

FIRST ORDER OF BUSINESS	Organizational Matters

Call to Order and Roll Call

Ms. Gaarlandt called the New Port - Tampa Bay Community Development District Board of Supervisors Meeting to order at 11:01 a.m. Those in attendance are outlined above.

Public Comment Period

There were no members of the public present at this time

Consideration of the April 15, 2021 Board of Supervisors’	Meeting Minutes

The Board reviewed the minutes of the April 15, 2021 Board of Supervisors’ meeting.

On MOTION by Mr. Mays, seconded by Ms. Mroczkowski, with all in favor, the Board of Supervisors for the New Port -Tampa Bay Community Development District approved the Minutes of the April 15, 2021 Board of Supervisors’ Meeting.

Consideration		of Resolution	2021-07, Adopting the Annual Meeting Schedule for Fiscal 2021-2022

Ms. Gaarlandt presented the Annual Meeting Schedule to be considered by the Board. She suggested meeting quarterly on the third Thursday of the month at 11:00 a.m. at 1510
W. Cleveland Street, Tampa, Florida 33606. The dates are as follows:
October 21, 2021
January 20, 2022 3. April 21, 2020
4. July 21, 2022

Ms. Gaarlandt will send out a calendar invite of this meeting schedule but the dates can be changed if required.

On MOTION by Mr. Andersen, seconded by Mr. Mays, with all in favor, the Board of Supervisors for the New Port -Tampa Bay Community Development District approved Resolution 2021-07, Adopting the Annual Meeting Schedule for Fiscal Year 2021-2022.

Review of Letter from the Hillsborough	County Supervisor of Elections

Ms. Gaarlandt explained the District is required to note for the record the number of registered voters within the District. As of April 15, 2021 there were 465 registered voters in the District. No action was required by the Board.

SECOND ORDER OF BUSINESS	General Business Matters

Public Hearing on the Adoption of the District’s Annual Budget
Public Comments and Testimony
Board Comments
Consideration of Resolution 2021-08, Adopting the Fiscal Year 2022 Budget
Consideration of Resolution 2021-09,

Levying O & M Assessments and Certifying an Assessment Roll
Ms. Gaarlandt noted that District staff notified the County 60 days prior to the public hearing and noticed the public hearing in the newspaper per statutory requirements. She requested a motion to open the public hearing.

On MOTION by Mr. Andersen, seconded by Ms. Mroczkowski, with all in favor, the Board of Supervisors for the New Port -Tampa Bay Community Development District opened the Public Hearing.

Ms. Gaarlandt noted for the record that there were no members of the public present. She requested a motion to close the public hearing.

On MOTION by Mr. Andersen, seconded by Ms. Mroczkowski, with all in favor, the Board of Supervisors for the New Port -Tampa Bay Community Development District closed the Public Hearing.

Ms. Gaarlandt noted the budget attached to Resolution 2021-08 have actual expenses that were updated since the last meeting but there were no other changes to the budget. There was a slight increase to the budget which resulted in a slight increase in the assessments.

Ms. Gaarlandt noticed that later in the agenda there is a proposal for Engineering Services in the amount of $15,000.00 and currently only $5,000.00 is budgeted for Engineering Services. A discussion took place that the District could tighten the budget for other line items as needed in the future to offset that expense.

Ms. Gaarlandt requested a motion to approve Resolution 2021-08

On MOTION by Mr. Mays, seconded by Ms. Mroczkowski, with all in favor, the Board of Supervisors for the New Port -Tampa Bay Community Development District approved Resolution 2021-08, Adopting the Fiscal Year 2022 Budget and Appropriating Funds.

Ms. Gaarlandt noted that the Assessment Roll was included in the updated agenda package that was sent out this morning. The Board reviewed Resolution 2021-09, Levying O&M Assessments and Certifying an Assessment Roll.

Consideration of PFM Fee Increase Letter

Ms. Gaarlandt explained the PFM fee increase was previously approved through the budget at $15,000.00 for Fiscal Year 2022.

On MOTION by Mr. Mays, seconded by Mr. Andersen, with all in favor, the Board of Supervisors for the New Port - Tampa Bay Community Development District approved the PFM Fee Increase Letter.

Consideration of Ardurra Proposal for District Engineering Services
The Board reviewed the proposal for District Engineering Services. Mr. Babbar noted that it can be approved as a work authorization.

On MOTION by Mr. Mays, seconded by Mr. Andersen, with all in favor, the Board of Supervisors for the New Port - Tampa Bay Community Development approved the Work Authorization from Ardurra for District Engineering Services

Review and Acceptance of Fiscal Year 2020 Audit Report
Ms. Gaarlandt explained District staff has not received the Audit Report back yet and they will bring it back for the Board at the next meeting.

Ratification/ Consideration of Payment Authorizations FY2021-59 - FY2021-64
The Board reviewed Payment Authorizations FY2021-59 – FY2021-64

Ratification/ Consideration of Westshore Marina District Phase 1 Master Infrastructure Improvements Payment Authorization Nos. 203-208
The Board reviewed the Westshore Marina District Phase 1 Master Infrastructure Improvements Payment Authorization Nos. 203-208. These have been previously approved and need ratified by the Board.

On MOTION by Mr. Mays, seconded by Mr. Andersen, with all in favor, the Board of Supervisors for the New Port -Tampa Bay Community Development District ratified Westshore Marina District Phase 1 Master Infrastructure Improvements Payment Authorization Nos. 203-208.

Review of District Financial Position

The Board reviewed the District financial position. No action was required by the Board.

THIRD ORDER OF BUSINESS	Other Business

Staff Reports

District Counsel – Mr. Babbar stated the Floating Dock License Agreement was signed and it is now insured as well. The Marina Pointe Tri-Party Agreement, the City was given everything they asked for. They have now asked for a conference call next Tuesday at 11:00 a.m. and he will see if they need anyone else to attend. The District was unable to make today’s City Agenda but he hopes the District will make it on July 29, 2021 agenda and he asked for confirmation of that as well.

Mr. Mays is looking into possible parking modifications that may or may not impact CDD land and it will be brought to the Board for approval and comment. The Submerged land Lease will likely be assigned to Westshore Marina Developer. The Collateral Assignment includes the Marina project. Mr. Babbar will check with Mr. Tanner regarding the grants. There will be a separate Marina Association who will do the work even though the District is the entity under the grants. Mr. Mays stated when the pilings and docks are put in it will

be done through Westshore Marina Developer entity and it will be the entity the District signs the port lease to. He wasn’t sure if the CDD needed to be involved. Mr. Babbar noted the District covered everything through the plat and the easements. He is happy to be involved in discussions or review anything as needed.

District Engineer – Ms. Lynn stated they are moving forward with the work at Marina Point.

District Manager – Ms. Gaarlandt stated the floating dock is covered under the District liability insurance. She reminded the Board the Form 1 was due by July 1, 2021. District staff will get email reminders and on August 1, 2021 they will send letters and on September 1, 2021 fines will be implemented and it is $25.00 per day.

Supervisor Requests and Audience Comments

There were no Supervisor requests and there were no members of the public present.

FOURTH ORDER OF BUSINESS	Adjournment

There was no other business to discuss, Ms. Gaarlandt requested a motion to adjourn.

On MOTION by Ms. Mroczkowski, seconded by Mr. Andersen, with all in favor, the July 15, 2021 Board of Supervisors Meeting for the New Port - Tampa Bay Community Development District was adjourned at 11:18 AM

Secretary/Assistant Secretary	Chairperson/Vice-Chairperson

New Port Tampa Bay Community Development District

Resolution 2022-01

RESOLUTION 2022-01

A RESOLUTION BY THE BOARD OF SUPERVISORS OF THE NEW PORT TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT RE-DESIGNATING THE PRIMARY ADMINISTRATIVE OFFICE AND PRINCIPAL HEADQUARTERS OF THE DISTRICT; DESIGNATING THE LOCATION OF THE LOCAL DISTRICT RECORDS OFFICE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the New Port Tampa Bay 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 City Of Tampa, Florida; and

WHEREAS, the District desires to re-designate its primary administrative office as the location where the District’s public records are routinely created, sent, received, maintained, and requested, for the purposes of prominently posting the contact information of the District’s Record’s Custodian in order to provide citizens with the ability to access the District’s records and ensure that the public is informed of the activities of the District in accordance with Chapter 119, Florida Statutes; and

WHEREAS, the District also desires to specify the location of the District’s principal headquarters for the purpose of establishing proper venue under the common law home venue privilege applicable to the District; and

WHEREAS, the District is statutorily required to designate a local district records office location for the purposes of affording citizens the ability to access the District’s records, promoting the disclosure of matters undertaken by the District, and ensuring that the public is informed of the activities of the District in accordance with Chapter 119 and Section 190.006(7), Florida Statutes.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE NEW PORT TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The District’s primary administrative office for purposes of Chapter 119, Florida Statutes, shall be located at 3501 Quadrangle Boulevard, Suite 270, Orlando, Florida 32817.

SECTION 2. The District’s principal headquarters for purposes of establishing proper venue shall be located at 1510 W. Cleveland Street, Tampa, Florida 33606, within Hillsborough County, Florida.

SECTION 3.  The District’s local records office shall be located at 1510 W. Cleveland Street, Tampa, Florida 33606.

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

PASSED AND ADOPTED THIS 26th day of October, 2021.

ATTEST:	NEW PORT TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chair/Vice-Chairperson, Board of Supervisors

New Port Tampa Bay Community Development District

Resolution 2022-02

RESOLUTION 2022-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NEW PORT TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT AMENDING ITS BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2020, AND ENDING SEPTEMBER 30, 2021; PROVIDING FOR SEVERABILITY; PROVIDING FOR CONFLICTS; PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Board of Supervisors (the “Board”) of the New Port Tampa Bay Community Development District (the “District”) previously adopted its budget for fiscal year 2020/2021;

WHEREAS, the Board desires to relocate funds budgeted to reflect appropriated revenues and expenses approved during the fiscal year;

WHEREAS, the District is empowered by section 189.016, Florida Statutes to adjust the budget based on actual revenues and expenses; and

WHEREAS, the District Manager has submitted a proposed amended budget to reflect appropriated revenues and expenses approved during the fiscal year 2020/2021 (the “Amended Budget”), attached hereto as Exhibit A and incorporated as a material part of this Resolution by this reference.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD AS FOLLOWS:

Recitals. The foregoing recitals are hereby incorporated as the findings of fact of the Board.

Amended Budget. The Board hereby finds and determines as follows:

That the Board has reviewed the Amended Budget, a copy of which is on the District’s website, on file with the office of the District Manager, and at the District’s Records Office.

The Amended Budget is hereby adopted and shall accordingly amend the previously adopted budget for fiscal year 2020/2021.

That the Amended Budget shall be maintained in the office of the District Manager and at the District’s Records Office and identified as the “Amended Budget for the New Port Tampa Bay Community Development District for the Fiscal Year Beginning October 1, 2020, and Ending September 30, 2021.”

The Amended Budget shall be posted by the District Manager on the District’s official website within five (5) days after adoption and remain on the website for at least two (2) years.

Severability. If any section or part of a section of this Resolution is declared invalid or unconstitutional, the validity, force and effect of any other section or part of a section of this Resolution shall not thereby be affected or impaired unless it clearly appears that such other section or part of a section of this Resolution is wholly or necessarily dependent upon the section or part of a section so held to be invalid or unconstitutional.

Conflicts. This Resolution is intended to supplement the original resolution adopting the budget for fiscal year 2020/2021, which remain in full force and effect. This Resolution and the original resolution shall be construed to the maximum extent possible to give full force and effect to the provisions of each resolution. All District resolutions or parts thereof in actual conflict with this Resolution are, to the extent of such conflict, superseded and repealed.

Effective Date. This Resolution shall become effective upon its adoption.

Passed and adopted this 26th day of October, 2021.

Attest:

Assistant Secretary	New Port Tampa Bay Community Development District

Chair/ Vice Chair of the Board of Supervisors	

Exhibit A:	2020/2021 Amended Budget

EXHIBIT A	
New-Port Tampa Bay Community Development District	
Proposed Fiscal Year 2021 Annual Operations & Maintenance Budget	

Actual Through 9/30/21

FY 2021 Adopted Budget

FY 2021 revised Budget

Revenues	
On-Roll Assessments	
Other Income	
Net Revenues	

 	
$68,778.95	
0.00	
$68,778.95	

	
$67,100.00	
0.00	
$67,100.00	

	
$67,100.00	
0.00	
$67,100.00	

General & Administrative Expenses	
Public Officials' Liability Insurance	
General Insurance	
Bond Trustee Services	
District Management Fees	
Assessment Administration	
Reamortization Schedule	
Dissemination	
Engineering Fees	
District Counsel	
Audit Fees	
Legal Advertising	
Website Maintenance Fee	
Miscellaneous Charges	
Dues, Licenses & Fees	
Total General & Administrative Expenses	

$2,363.00	
3,583.00	
0.00	
12,500.00	
2,500.00	
0.00	
1,250.00	
0.00	
25,762.23	
4,750.00	
1,559.70	
2,400.00	
138.04	
175.00	
$56,980.97	

$2,475.00	
5,800.00	
8,000.00	
12,500.00	
2,500.00	
500.00	
5,000.00	
5,000.00	
15,000.00	
5,000.00	
1,000.00	
2,400.00	
1,425.00	
500.00	
$67,100.00	

$2,475.00	
5,800.00	
0.00	
12,500.00	
2,500.00	
500.00	
5,000.00	
500.00	
27,500.00	
5,000.00	
2,000.00	
2,400.00	
425.00	
500.00	
$67,100.00	

New Port Tampa Bay Community Development District

Fiscal Year 2021 Auditor Engagement Letter

ti Berger, Toombs, Elam,
,OJ Gaines & Frank
Certified Public Accountants	PL
600 Citrus Avenue
Suite 200
Fort Pierce, Florida 34950

772/461-6120 // 461-1155
FAX: 772/468-9278

September 16, 2021

New Port Tampa Bay Community Development District PFM Group Consulting, LLC
3501 Quadrangle Blvd, Suite 270
Orlando, FL 32817

The Objective and Scope of the Audit of the Financial Statements

You have requested that we audit the financial statements of New Port Tampa Bay Community Development District, which comprise governmental activities and each major fund as of and for the year ended September 30, 2021 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, 2021.

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.

Fort Pierce / Stuart

Member AICPA

Member AICPA Division for CPA Firms Private Companies practice Section

Member FICPA

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New Port Tampa Bay Community Development District September 16, 2021
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.

Berger, Toombs, Elam,
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New Port Tampa Bay Community Development District September 16, 2021
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;

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New Port Tampa Bay Community Development District September 16, 2021
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 unit pmr.P.i.i., WA 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 New Port Tampa Bay Community Development District's financial statements. Our report will be addressed to the Board of New Port Tampa Bay 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 New Port Tampa Bay 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 Vivian Carvalho. 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.

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New Port Tampa Bay Community Development District September 16, 2021
Page 5

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.

Fees, Costs and Access to Workpapers

Our fees for the services d0scribed 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, 2021 will not exceed $4,750, unless the scope of the engagement is changed, the assistance which New Port Tampa Bay 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.

In the event we are requested or authorized by New Port Tampa Bay 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 New Port Tampa Bay Community Development District, New Port Tampa Bay 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.

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New Port Tampa Bay Community Development District September 16, 2021
Page 6

Information Security- Miscellaneous Terms

Berger, Toombs, Elam, Gaines & Frank is committed to the safe and confidential treatment of New Port Tampa Bay 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. New Port Tampil Bay 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 New Port Tampa Bay 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 New Port Tampa Bay Community Development District and its management and Board of Supervisors to discharge the foregoing responsibilities, New Port Tampa Bay 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 Sampson Creek 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 New Port Tampa Bay Community Development District, superseding all proposals, oral or written, and all other communications, with respect to the terms of the engagement between the parties.

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New Port Tampa Bay Community Development District September 16, 2021
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.

attt;,&

Sincerely,

FRANK
J. W. Gaines, CPA

Confirmed on behalf of the addressee:

-------------'---

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

ti  681 5 Dairy Rood
Zephyrhills, Fl 33542
')  (813) 788-2155
A (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 Cert1f1ed Public Accountants (FICPA)

!
National Association of Certified Valuation Analysts (NACVA)	i
i
-:.	I

ADDENDUM TO ENGAGEMENT LETTER
NEW PORT TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT DATED SEPTEMBER 16, 2021

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:

PFM CONSULTING GROUP, LLC 3501 QUADRANGLE BLVD, SUITE 270
ORLANDO, FL 32817
TELEPHONE: 407-382-3256 EMAIL: 	

  ,.
Auditor: -7-------

Title: Director

Date: September 16, 2021

District: New Port Tampa Bay Community Development District

Title: --------
Date: --------

New Port Tampa Bay Community Development District

Fiscal Year 2020 Audit Report

New Port-Tampa Bay Community Development District

ANNUAL FINANCIAL REPORT

September 30, 2020

New Port-Tampa Bay Community Development District ANNUAL FINANCIAL REPORT
September 30, 2020 TABLE OF CONTENTS
Page Number

REPORT OF INDEPENDENT AUDITORS	1-2
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-8
BASIC FINANCIAL STATEMENTS:
Government-wide Financial Statements:
Statement of Net Position	9
Statement of Activities	10
Fund Financial Statements:
Balance Sheet – Governmental Funds	11
Reconciliation of Total Governmental Fund Balances
to Net Position of Governmental Activities	12
Statement of Revenues, Expenditures and Changes in Fund
Balances – Governmental Funds	13
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities	14
Statement of Revenues, Expenditures and Changes in Fund
Balances – Budget and Actual – General Fund	15
Notes to Financial Statements	16-27
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	28-29
MANAGEMENT LETTER	30-32
INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE WITH
SECTION 218.415 FLORIDA STATUTES	33

REPORT OF INDEPENDENT AUDITORS

To the Board of Supervisors
New Port-Tampa Bay Community Development District Tampa, Florida

Report on the Financial Statements

We have audited the accompanying financial statements of New Port-Tampa Bay Community Development District (the “District”) as of and for the year ended September 30, 2020, and the related notes to financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Accounting Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements 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 entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

- 1 -

To the Board of Supervisors
New Port-Tampa Bay Community Development District
Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of New Port- Tampa Bay Community Development District, as of September 30, 2020, and the respective changes in financial position and the budgetary comparison for the General Fund for the year then ended in conformity with accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management Discussion and Analysis be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued a report dated July 14, 2021 on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations and contracts. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering New Port-Tampa Bay Community Development District’s internal control over financial reporting and compliance.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida July 14, 2021

- 2 -

Management’s discussion and analysis of New Port-Tampa Bay Community Development District (the “District”) financial performance provides an objective and easily readable analysis of the District’s financial activities. The analysis provides summary financial information for the District and should be read in conjunction with the District’s financial statements.

OVERVIEW OF THE FINANCIAL STATEMENTS

The District’s basic financial statements comprise three components; 1) Government-wide financial statements, 2) Fund financial statements, and 3) Notes to financial statements. The Government-wide financial statements present an overall picture of the District’s financial position and results of operations. The Fund financial statements present financial information for the District’s major funds. The Notes to financial statements provide additional information concerning the District’s finances.

The Government-wide financial statements are the statement of net position and the statement of activities. These statements use accounting methods similar to those used by private-sector companies. Emphasis is placed on the net position of governmental activities and the change in net position. Governmental activities are primarily supported by special assessments.

The statement of net position presents information on all assets and liabilities of the District, with the difference between assets and liabilities reported as net position. Net position is reported in three categories; 1) net investment in capital assets, 2) restricted, and 3) unrestricted. Assets, liabilities, and net position are reported for all Governmental activities.

The statement of activities presents information on all revenues and expenses of the District and the change in net position. Expenses are reported by major function and program revenues relating to those functions are reported, providing the net cost of all functions provided by the District. To assist in understanding the District’s operations, expenses have been reported as governmental activities. Governmental activities financed by the District include general government, physical environment and interest in long-term debt.

Fund financial statements present financial information for governmental funds. These statements provide financial information for the major funds of the District. Governmental fund financial statements provide information on the current assets and liabilities of the funds, changes in current financial resources (revenues and expenditures), and current available resources.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Fund financial statements include a balance sheet and a statement of revenues, expenditures and changes in fund balances for all governmental funds. A statement of revenues, expenditures, and changes in fund balances – budget and actual is provided for the District’s General Fund. Fund financial statements provide more detailed information about the District’s activities. Individual funds are established by the District to track revenues that are restricted to certain uses or to comply with legal requirements.

The government-wide financial statements and the fund financial statements provide different pictures of the District. The government-wide financial statements provide an overall picture of the District’s financial standing. These statements are comparable to private-sector companies and give a good understanding of the District’s overall financial health and how the District paid for the various activities, or functions, provided by the District. All assets of the District, including capital assets are reported in the statement of net position. All liabilities, including principal outstanding on bonds are included. The statement of activities includes depreciation on all long-lived assets of the District, but transactions between the different functions of the District have been eliminated in order to avoid “doubling up” the revenues and expenses. The fund financial statements provide a picture of the major funds of the District. In the case of governmental activities, outlays for long lived assets are reported as expenditures and long-term liabilities, such as general obligation bonds, are not included in the fund financial statements. To provide a link from the fund financial statements to the government-wide financial statements, reconciliations are provided from the fund financial statements to the government- wide financial statements.

Notes to financial statements provide additional detail concerning the financial activities and financial balances of the District. Additional information about the accounting practices of the District, investments of the District, capital assets and long-term debt are some of the items included in the notes to financial statements.

Financial Highlights

The following are the highlights of financial activity for the year ended September 30, 2020.

The District’s total assets were exceeded by total liabilities by $(3,173,335) (deficit net position). Net investment in capital assets for the District was $2,753,828. Unrestricted net position for Governmental Activities was $(6,354,310). Governmental activities restricted net position was $427,147.

Governmental activities revenues and debt cancellation totaled $52,483,010 while governmental activities expenses and conveyance of assets totaled $22,052,082.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis of the District

The following schedule provides a summary of the assets, liabilities and net position of the District and is presented by category for comparison purposes.

Net Position

	Governmental Activities	
	2020			2019	

Current assets Restricted assets
Capital assets	$	427,264
-
	3,912,750 	$	949,737 *
15,851
	25,482,266  *	
Total Assets		4,340,014 		26,447,854 	

Current liabilities	
7,513,349	
18,521,464	
Non-current liabilities		- 		41,530,653 	
Total Liabilities		7,513,349 		60,052,117 	

Net Position
Net investment in capital assets	

2,753,828	

4,011,892	
Restricted	427,147	133,158	
Unrestricted		(6,354,310)		(37,749,313)	

Total Net Position
* Restated

 $	(3,173,335)

 $ (33,604,263)

The increase in current assets was related to the increase in cash in the Capital Projects Fund in the current year.

The decrease in capital assets is related to the conveyance of certain capital assets to another governmental entity.

The decrease in current liabilities and non-current liabilities is primarily related to the cancellation of debt in the current year.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
Financial Analysis of the District (Continued)
The following schedule provides a summary of the changes in net position of the District and is presented by category for comparison purposes.
Change In Net Position
	Governmental Activities	
		2020			2019		
Program Revenues			
Charges for services	$	70,407	$	55,428	
General Revenues Miscellaneous revenues	
750	
642	
Investment earnings		- 		592 	
Total Revenues		71,157 		56,662 	

Expenses
General government	

101,359	

117,767	
Physical environment	83,250	151,934	
Interest and other charges		3,230 		2,849,157 	
Total Expenses		187,839 		3,118,858 	
Conveyance of assets	(21,864,243)	(4,081,972)	
Cancellation of debt		52,411,853 		- 	
Change in Net Position	30,430,928	(7,144,168)	
Net Position - Beginning of Year		(33,604,263)		(26,460,095)	
Net Position - End of Year	 $	(3,173,335)	$ (33,604,263)	

The increase in conveyance of assets is related to the completion of the capital project in the current year.
The cancellation of debt is related to the bondholders reaching an agreement that included the cancellation of all outstanding past due interest and the outstanding bonds payable in the current year.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Capital Assets Activity

The following schedule provides a summary of the District’s capital assets as of September 30, 2020 and 2019.

Governmental Activities
	2020		2019	

Construction in progress	
$	-		

$	25,482,266 *	
Infrastructure	3,996,000		-	
Accumulated depreciation	(83,250)		-	
Total Capital Assets, net	$	3,912,750		$	25,482,266	
* Restated				

In the current year, $3,996,000 was transferred to infrastructure, $21,864,243 was conveyed to other governments and depreciation was $83,250.

General Fund Budgetary Highlights

The actual expenditures exceeded budgeted amounts primarily because legal expenditures were more than anticipated.

The September 30, 2020 budget was not amended.

Debt Management

Governmental Activities debt includes the following:

In February 2006, the District issued $43,510,000 Series 2006A Special Assessment Bonds and $6,055,000 Series 2006B Special Assessment Bonds. These bonds were issued to finance the acquisition and construction of certain land and infrastructure improvements within the District. During the year, all outstanding balances were cancelled by the bondholders.

In December 2016, the District entered into a promissory note for $7,500,000 with an interest rate of 6.75% to complete Phase 1 improvements. If the note is not paid, the loan will automatically terminate on the five-year anniversary date of the note. The balance outstanding at September 30, 2020 was $7,500,000.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Economic Factors and Next Year’s Budget

The District issued Special Assessment Bonds, Series 2021 in February, 2021 to finance the costs of certain improvements within the District.

Request for Information

The financial report is designed to provide a general overview of New Port-Tampa Bay Community Development District’s finances for all those with an interest. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the New Port-Tampa Bay Community Development District, PFM Group Consulting, LLC, 12051 Corporate Blvd., Orlando, Florida 32817.

New Port-Tampa Bay Community Development District STATEMENT OF NET POSITION
September 30, 2020

ASSETS	
Current Assets	
Cash	
Assessments receivable	
Prepaid expenses	
Deposits	
Total Current Assets	
Non-Current Assets	
Capital Assets, Being Depreciated	
Infrastructure	
Less: accumulated depreciation	
Total Non-Current Assets	
Total Assets	

LIABILITIES	
Current Liabilities	
Accounts payable and accrued expenses	
Bond anticipation note payable	
Total Current Liabilities	

NET POSITION	
Net investment in capital assets	
Restricted - capital projects	
Unrestricted	
Total Net Position	

See accompanying notes to financial statements.

- 9 -

Governmental Activities

$	418,203	
560	
7,751	
	750 	
	427,264 	

3,996,000	
       (83,250)	
      3,912,750 	
      4,340,014 	

13,349
	7,500,000 
	7,513,349 

2,753,828	
427,147	
	(6,354,310)	
 $	(3,173,335)	

New Port-Tampa Bay Community Development District STATEMENT OF ACTIVITIES
For the Year Ended September 30, 2020

$	(101,359)	
(83,250)	
	(3,230)	
 $	(187,839)	

$	70,407	
-	
	- 	
 $	70,407 	

$	(30,952)	
(83,250)	
	(3,230)	
(117,432)	

Program	
Revenues	
Charges for Services	

Functions/Programs	
Governmental Activities	
General government	
Physical environment	
Interest and other charges	
Total Governmental Activities	

Net (Expenses)	
Revenues and	
Changes in	
Net Position	
Governmental Activities	

Expenses

General Revenues	
Miscellaneous revenues	

	750 

Cancellation of bonds payable	52,411,853	
Conveyance of assets		(21,864,243)	
Change in Net Position	30,430,928	

Net Position - October 1, 2019	
Net Position - September 30, 2020	

	(33,604,263)	
 $	(3,173,335)	

See accompanying notes to financial statements.

- 10 -

BALANCE SHEET – GOVERNMENTAL FUNDS
September 30, 2020

Total
Capital	Governmental

ASSETS	
Cash	
Assessments receivable	
Due from other funds	
Prepaid expenses	
Deposits	
Total Assets	

$	66,536	$	351,667	
560	-	
-	87,719	
7,751	-	
	-  	750 	
 $	74,847   $	440,136 	

$	418,203	
560	
87,719	
7,751	
	750 	
 $	514,983 	

LIABILITIES	
Accounts payable and accrued expenses	
Due to other funds	
Total Liabilities	

	General	 	Projects	 	Funds	

LIABILITIES AND FUND BALANCES		
	$	360	$	12,989	$	13,349	
		87,719 		- 		87,719 	
		88,079 		12,989 		101,068 	

FUND BALANCES	
Nonspendable - prepaid expenses/deposits	7,751	750	8,501	
Restricted:	
Capital projects	-	426,397	426,397	
Unassigned		(20,983) 	-  	(20,983)	
Total Fund Balances		(13,232) 	427,147  	413,915 	
Total Liabilities and Fund Balances	 $	74,847   $	440,136   $	514,983 	

See accompanying notes to financial statements.

RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES
September 30, 2020

Total Governmental Fund Balances

Amounts reported for governmental activities in the Statement of Net Position	
are different because:	

$	413,915

3,912,750

Capital assets, infrastructure, $3,996,000, net of accumulated depreciation,	
$(83,250), used in governmental activities are not current financial	
resources and therefore, are not reported at the governmental fund level.	

Long-term liabilities, including note payable, are not due and payable in the	
current period and therefore, are not reported at the fund level.	

	(7,500,000)

Net Position of Governmental Activities	 $ (3,173,335)

See accompanying notes to financial statements.

New Port-Tampa Bay Community Development District STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS
For the Year Ended September 30, 2020

Total
Debt	Capital	Governmental

REVENUES	
Special assessments	
Miscellaneous revenues	
Total Revenues	

$	70,407	$	-	$	-	$	70,407	
	750 		- 		- 		750 	
	71,157 		- 		- 		71,157 	

	General	 	Service	 	Projects	 	Funds	

69,678	
-	

-	
-	

31,677	
377,977	

101,355	
377,977	

EXPENDITURES	
Current	
General government	
Capital outlay	
Debt service	
Other	
Total Expenditures	

	-  	3,234  	-  	3,234 
	69,678  	3,234  	409,654  	482,566 

Revenues over/(under) expenditures	1,479	(3,234)	(409,654)	(411,409)

Other Financing Sources/(Uses)	
Cancellation of debt	
Transfers in	
Transfers out	
Total Other Financing Sources/(Uses)	

-	
-	
        - 	
        - 	

-	
1,686	
        - 	
      1,686 	

16,294,471	
2,676	
     (2,676)	
   16,294,471 	

16,294,471
990
	(2,676)
	16,292,785 

Net Change in Fund Balances			1,479		16,289,551	(407,968)		15,883,062 Fund Balances - October 1, 2019		(14,711) 	(16,289,551) 		835,115  	(15,469,147)

Fund Balances - September 30, 2020

 $	(13,232)

 $	- 

 $	427,147 

 $	413,915 

   

See accompanying notes to financial statements.

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
For the Year Ended September 30, 2020

Net Change in Fund Balances - Total Governmental Funds

Amounts reported for governmental activities in the Statement of Activities are	
different because:	

$	15,883,062

Additions to capital assets are treated as a capital outlay expenditure at the fund level,	
but are added to capital assets at the government-wide level. This is the amount	
that conveyances, $(21,864,243) and depreciation, $(83,250) exceeded	
capital outlay, $377,977, in the current year.	

(21,569,516)

The cancellation of bonds payable does not use or create current financial resources	
so it is not recognized at the fund level, but the repayment reduces long-term liabilities	
at the government -wide level and income is recognized.		36,117,382 	

Change in Net Position of Governmental Activities	 $	30,430,928 

See accompanying notes to financial statements.

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – BUDGET AND ACTUAL – GENERAL FUND
For the Year Ended September 30, 2020

Variance with	
Final Budget	
Positive	
(Negative)	

Original	
Budget	

Final	
Budget	

Actual

REVENUES	
Special assessments	
Miscellaneous revenues	
Total Revenues	

 	
$  67,100	$  67,100	$	70,407	$	3,307	
	- 		- 		750 		750 	
	67,100 		67,100 		71,157 		4,057 	

EXPENDITURES	
Current	
General government	

	67,100 		67,100 		69,678 		(2,578)

Net Change in Fund Balances	-	-	1,479	1,479

	- 	
 $	- 	

Fund Balances - October 1, 2019		- 		(14,711)		(14,711)

Fund Balances - September 30, 2020

See accompanying notes to financial statements.

 $	- 

 $	(13,232)

 $	(13,232)

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The financial statements of the District have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The District's more significant accounting policies are described below.

Reporting Entity

The District was established on August 25, 2005, pursuant to the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes, and was adopted as City of Tampa Ordinance 2005-233, as a Community Development District. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of the infrastructure necessary for community development within its jurisdiction. The District is authorized to issue bonds for the purpose, among others, of financing, funding, planning, establishing, acquiring, constructing district roads, landscaping, and other basic infrastructure projects within or outside the boundaries of the New Port-Tampa Bay Community Development District. The District is governed by a Board of Supervisors who are elected by the landowners of the District. The District operates within the criteria established by Chapter 190.

As required by GAAP, these financial statements present the New Port-Tampa Bay Community Development District (the primary government) as a stand-alone government. The reporting entity for the District includes all functions of government in which the District’s Board exercises oversight responsibility including, but not limited to, financial interdependency, selection of governing authority, designation of management, significant ability to influence operations and accountability for fiscal matters.

Based upon the application of the above-mentioned criteria as set forth by the Governmental Accounting Standards Board, the District has identified no component units.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus and Basis of Accounting

The basic financial statements of the District are composed of the following:

Government-wide financial statements

Fund financial statements

Notes to financial statements

Government-wide Financial Statements

The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Government- wide financial statements report all non-fiduciary information about the reporting government as a whole. These statements include all the governmental activities of the primary government. The effect of interfund activity has been removed from these statements.

Governmental activities are supported by contributions and interest. Program revenues are netted with program expenses in the statement of activities to present the net cost of each program.

Amounts paid to acquire capital assets are capitalized as assets, rather than reported as an expenditure. Proceeds of long-term debt are recorded as liabilities in the government-wide financial statements, rather than as an other financing source.

Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an expenditure.

Fund Financial Statements

The underlying accounting system of the District is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self- balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Fund financial statements for the primary government’s governmental funds are presented after the government-wide financial statements. These statements display information about major funds individually.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

2. Measurement Focus and Basis of Accounting (Continued)

b. Fund Financial Statements (Continued) Governmental Funds
The District classifies fund balance according to Governmental Accounting Standards Board Statement 54 – Fund Balance Reporting and Governmental Fund Type Definitions. The Statement requires the fund balance for governmental funds to be reported in classifications that comprise a hierarchy based primarily on the extent to which the government is bound to honor constraints on the specific purposes for which amounts in those funds can be spent.

The District has various policies governing the fund balance classifications.

Nonspendable Fund Balance – This classification consists of amounts that cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact.

Restricted Fund Balance – This classification includes amounts that can be spent only for specific purposes stipulated by constitution, external resource providers, or through enabling legislation.

Assigned Fund Balance – This classification consists of the Board of Supervisors’ intent to be used for specific purposes but are neither restricted nor committed. The assigned fund balances can also be assigned by the District’s management company.

Unassigned Fund Balance – This classification is the residual classification for the government’s general fund and includes all spendable amounts not contained in the other classifications. Unassigned fund balance is considered to be utilized first when an expenditure is incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used.

Fund Balance Spending Hierarchy – For all governmental funds except special revenue funds, when restricted, committed, assigned, and unassigned fund balances are combined in a fund, qualified expenditures are paid first from restricted or committed fund balance, as appropriate, then assigned and finally unassigned fund balances.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus and Basis of Accounting (Continued)

b. Fund Financial Statements (Continued) Governmental Funds (Continued)
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are considered to be available when they are collected within the current period or soon thereafter to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within 60 days of the end of the current fiscal period.

Expenditures generally are recorded when a liability is incurred, as under accrual accounting. Interest associated with the current fiscal period is considered to be an accrual item and so has been recognized as revenue of the current fiscal period.

Under the current financial resources measurement focus, only current assets and current liabilities are generally included on the balance sheet. The reported fund balance is considered to be a measure of “available spendable resources”.

Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Accordingly, they are said to present a summary of sources and uses of “available spendable resources” during a period.

Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by non-current liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities.

Amounts expended to acquire capital assets are recorded as expenditures in the year that resources are expended, rather than as fund assets. The proceeds of long- term debt are recorded as an other financing source rather than as a fund liability.

Debt service expenditures are recorded only when payment is due.

Basis of Presentation

Governmental Major Funds

General Fund – The General Fund is the District’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Basis of Presentation (Continued)

Governmental Major Funds (Continued)

Debt Service Funds – Accounts for debt service requirements to retire the special assessment bonds which were used to finance the construction of District infrastructure improvements.

Capital Projects Funds – Accounts for financial resources to be used in the acquisition and construction of infrastructure improvements within the boundaries of the District.

Non-current Governmental Assets/Liabilities

GASB Statement 34 requires that non-current governmental assets, such as land and improvements, and non-current governmental liabilities, such as general obligation bonds and due to developer be reported in the governmental activities column in the government-wide Statement of Net Position.

Assets, Liabilities, and Net Position or Equity

Cash and Investments

Florida Statutes require state and local governmental units to deposit monies with financial institutions classified as "Qualified Public Depositories," a multiple financial institution pool whereby groups of securities pledged by the various financial institutions provide common collateral from their deposits of public funds. This pool is provided as additional insurance to the federal depository insurance and allows for additional assessments against the member institutions, providing full insurance for public deposits.

The District is authorized to invest in those financial instruments as established by Section 218.415, Florida Statutes. The authorized investments consist of:

Direct obligations of the United States Treasury;

The Local Government Surplus Funds Trust or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperative Act of 1969;

Interest-bearing time deposits or savings accounts in authorized qualified public depositories;

Securities and Exchange Commission, registered money market funds with the highest credit quality rating from a nationally recognized rating agency.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

4. Assets, Liabilities, and Net Position or Equity (Continued)

Restricted Net Position

Certain net position of the District is classified as restricted assets on the statement of net position because their use is limited either by law through constitutional provisions or enabling legislation; or by restrictions imposed externally by creditors. In a fund with both restricted and unrestricted assets, qualified expenses are considered to be paid first from restricted net position and then from unrestricted net position.

Capital Assets

Capital assets, which include infrastructure, are reported in the governmental activities column.

The District defines capital assets as assets with an initial, individual cost of $5,000 or more and an estimated useful life in excess of two years. The valuation basis for all assets is historical cost.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend its useful life are not capitalized.

Major outlays for capital assets and improvements are capitalized as projects are constructed.

Depreciation of capital assets is computed and recorded by utilizing the straight-line method. Estimated useful lives of the various classes of depreciable capital assets are as follows:

Infrastructure	30 years

Budgets

Budgets are prepared and adopted after public hearings for the governmental funds, pursuant to Chapter 190, Florida Statutes. The District utilizes the same basis of accounting for budgets as it does for revenues and expenditures in its various funds. The legal level of budgetary control is at the fund level. All budgeted appropriations lapse at year end. Formal budgets are adopted for the general and debt service funds. As a result, deficits in the budget columns of the accompanying financial statements may occur

NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS

Explanation of Differences Between the Governmental Fund Balance Sheet and the Government-wide Statement of Net Position

“Total fund balances” of the District’s governmental funds, $413,915, differs from “Net Position” of governmental activities, $(3,173,335), reported in the Statement of Net Position. This difference primarily results from the long-term economic focus of the Statement of Net Position versus the current financial resources focus of the governmental fund balance sheet. The effect of the differences is illustrated below.

Capital related items

When capital assets (land, buildings and improvements and infrastructure that are to be used in governmental activities) are purchased or constructed, the cost of those assets is reported as expenditures in governmental funds. However, the Statement of Net Position included those capital assets among the assets of the District as a whole.

Infrastructure	$	3,996,000	
Accumulated depreciation		(83,250)	
Total	$	3,912,750	
Long-term debt transactions

Governmental Activities long-term	

liabilities are not due and payable in the current	
period and are not reported as fund liabilities. All liabilities (both current and long-term) are reported in the Statement of Net Position. Balances at September 30, 2020 were:

Notes payable	$	(7,500,000)

NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS (CONTINUED)
Explanation of Differences Between the Governmental Fund Operating Statements and the Statement of Activities
The “net change in fund balances” for government funds, $15,883,062, differs from the “change in net position” for governmental activities, $30,430,928, reported in the Statement of Activities. The differences arise primarily from the long-term economic focus of the Statement of Activities versus the current financial resources focus of the governmental funds. The effect of the differences is illustrated as follows.
Capital related items
When capital assets that are to be used in governmental activities are purchased or constructed, the resources expended for those assets are reported as expenditures in governmental funds. However, in the Statement of Activities, the costs of those assets are capitalized and the cost is allocated over their estimated useful lives as depreciation.

Capital outlay	$	377,977	
Depreciation	(83,250)	
Conveyance of assets	  (21,864,243)	
Total	$ (21,569,516)	
Long-term debt transactions
Proceeds from the issuance of debt are recognized as an other financing source at the fund level and increase long-term debt at the government-wide level. Repayments of bond principal are reported as an expenditure in the governmental funds and, thus, have the effect of reducing fund balance because current financial resources have been used.
Cancellation of debt	$  36,117,382

NOTE C – CASH AND INVESTMENTS

All deposits are held in qualified public depositories and are included on the accompanying balance sheet as cash and investments.

Custodial Credit Risk – Deposits

Custodial credit risk is the risk that in the event of a bank failure, the District's deposits may not be returned to it. The District does not have a formal deposit policy for custodial credit risk; however, they follow the provisions of Chapter 280, Florida Statutes regarding deposits and investments. As of September 30, 2020, the District's bank balance was $421,974 and the carrying value was $418,203. Exposure to custodial credit risk was as follows. The District maintains all deposits in a qualified public depository in accordance with the provisions of Chapter 280, Florida Statutes, which means that all deposits are fully insured by Federal Depositors Insurance or collateralized under Chapter 280, Florida Statutes.

The District categorizes its fair value measurements within the fair value hierarchy recently established by generally accepted accounting principles. The fair value is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. The District uses a market approach in measuring fair value that uses prices and other relevant information generated by market transactions involving identical or similar assets, liabilities, or groups of assets and liabilities.
Assets or liabilities are classified into one of three levels. Level 1 is the most reliable and is based on quoted price for identical assets, or liabilities, in an active market. Level 2 uses significant other observable inputs when obtaining quoted prices for identical or similar assets, or liabilities, in markets that are not active. Level 3 is the least reliable and uses significant unobservable inputs that uses the best information available under the circumstances, which includes the District’s own data in measuring unobservable inputs.
Based on the criteria in the preceding paragraph, the District had no assets subject to the criteria.

Interest Rate Risk
The District does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates.
Credit Risk
The District has no investment policy that would further limit its investment choices.
The types of deposits and investments and their level of risk exposure as of September 30, 2020 were typical of these items during the fiscal year then ended. The District considers any decline in fair value for certain investments to be temporary.

NOTE D – RELATED PARTIES
The Board of Supervisors is comprised entirely of individuals affiliated with the project.

NOTE E – CAPITAL ASSETS

Capital asset activity for the year ended September 30, 2020 was as follows:

	Balance October 1,
	2019			

  Additions			

	Deletions			Balance September 30,
	2020		
Governmental activities:								

Construction in progress	* $ 25,482,266		$	377,977		$ (25,860,243)		$	-	
Infrastructure	-		3,996,000		-		3,996,000	
Accumulated depreciation		- 			(83,250)			- 			(83,250)	
Total Capital Assets, net	 $ 25,482,266 		 $ 4,290,727 		 $ (25,860,243)		 $  3,912,750 	
* Restated								
Depreciation of $83,250 was charged to physical environment.

NOTE F – LONG-TERM DEBT

The following is a summary of activity in the long-term debt account group of the District for the year ended September 30, 2020:

Long-term debt at October 1, 2019	$	42,820,000

Cancellation of debt		(35,320,000)

Long-term debt at September 30, 2020	 $	7,500,000 

NOTE G – RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; and natural disasters for which the government carries commercial insurance. Settled claims from these risks have not exceeded commercial insurance coverage over the past three years.

NOTE H – TRI-PARTY AGREEMENT

On August 2, 2016, the District entered into a tri-party agreement with New Port Tampa CDD Holdings, LLC (SPE) and the City of Tampa for the development of certain infrastructure within the District. The development and improvements are to be completed in two or more phases which will be funded by New Port Tampa CDD Holdings, LLC (SPE). As each phase is completed, the infrastructure is to be conveyed to the City of Tampa.

NOTE I – INTERFUND ACTIVITY

Interfund balances at September 30, 2020, consisted of the following:

Payable Fund
Receivable Fund	General Fund
 	
Capital Projects Fund	$	87,719

The balances relate to construction proceeds held in the General Fund operating account. Interfund transfers for the year ended September 30, 2020, consisted of the following:
	Transfers In	

 Transfers Out	

Debt Service Fund

Capital
Projects Fund	Total

Debt Service Fund

 $	990 	$

1,686	$

2,676

Transfers relate to the closing of debt service accounts.

NOTE J – SUBSEQUENT EVENT

Subsequent to year end, the District entered into a Development Acquisition and Advanced Funding Agreement with New Port Tampa Bay CDD Holdings, LLC in relation to the funding, acquisition, and construction of the 2020 Project. Per the agreement, land worth $189,063 was conveyed to the District from the Developer.

In February 2021, the District issued $11,580,000 Series 2021 Special Assessment Bonds to finance the acquisition and construction of the 2021 Project. Additionally, on February 8, 2021, the $7,500,000 Bond Anticipation Promissory Note was fully released and satisfied.

NOTE K – RESTATEMENT OF BEGINNING FUND BALANCE

Fund balance for the Capital Projects Fund was restated to add a deposit that was recorded as capital outlay in a prior year.

Series 2006 A/B Capital Projects Fund		
Fund Balance, October 1, 2019 as previously reported	$	133,158	
Increase in deposits		701,957 	
Fund Balance, October 1, 2019, Restated	 $	835,115 	

INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Supervisors
New Port-Tampa Bay Community Development District Tampa, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of New Port-Tampa Bay Community Development District, as of and for the year ended September 30, 2020, and the related notes to the financial statements, and have issued our report thereon dated July 14, 2021.

Internal Control Over Financial Reporting

In planning and performing our audit, we considered New Port-Tampa Bay Community Development District's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of New Port-Tampa Bay Community Development District’s internal control. Accordingly, we do not express an opinion on the effectiveness of New Port-Tampa Bay Community Development District's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

- 28 -

To the Board of Supervisors
New Port-Tampa Bay Community Development District

Compliance and Other Matters

As part of obtaining reasonable assurance about whether New Port-Tampa Bay Community Development District's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida July 14, 2021

- 29 -

MANAGEMENT LETTER
To the Board of Supervisors
New Port-Tampa Bay Community Development District Tampa, Florida
Report on the Financial Statements

We have audited the financial statements of the New Port-Tampa Bay Community Development District as of and for the year ended September 30, 2020, and have issued our report thereon dated July 14, 2021.
Auditor’s Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Chapter 10.550, Rules of the Florida Auditor General.
Other Reports and Schedule

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and our Independent Auditor’s Report on an examination conducted in accordance with AICPA Professionals Standards, AT-C Section 315 regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in that report, which is dated July 14, 2021, should be considered in conjunction with this management letter.
Prior Audit Findings

Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been made to address findings and recommendations made in the preceding financial audit report. The following findings or recommendations were made in the preceding financial audit report:

- 30 -

To the Board of Supervisors
New Port-Tampa Bay Community Development District

IC 2009-002

Finding: The District is not in compliance with certain provisions of its bond indenture including those related to 1) levying and collecting assessments to provide payment of debt service, 2) maintaining adequate funds in the debt service reserve accounts, and 3) making semi-annual debt service principal and interest payments.

Recommendation: The District should continue pursuing available remedies to ensure funds are available to make the debt service payments.

Management Response: The District has successfully foreclosed on the property within the District securing the repayment of the District’s bond debt. Thus, the District is in compliance with the tems of applicable bond trust indentures requiring the District to foreclose in the event of default.

Current Status: This finding has been corrected as of September 30, 2020.

Finding 2015-001 Financial Condition Assessment

Finding: The District’s financial condition continues to deteriorate. As of September 30, 2019, the District reported a fund balance deficit for which sufficient resources were not available to cover the deficit in the Debt Service Fund. The District has not had sufficient funds to make a scheduled debt service payment since May 2010 and the Series 2006 Bonds remain in default.

Recommendation: The District should continue taking the necessary steps to improve the deteriorating financial condition.

Management Response: The District is working directly with the Trustee and Bondholders to resolve all financial issues related to the non-payment of assessments which resulted in a foreclosure lawsuit, settlement agreement, insufficient funds to meet debt service requirements, fund balance deficits and failure to meet Debt Service Reserve Fund requirements.

Current Status: This finding has been corrected as of September 30, 2020.

Financial Condition
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, requires us to apply appropriate procedures and communicate the results of our determination as to whether or not New Port-Tampa Bay Community Development District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific conditions met. In connection with our audit, we determined that the New Port-Tampa Bay Community Development District has not met one of the conditions described in Section 218.503(1), Florida Statutes

- 31 -

To the Board of Supervisors
New Port-Tampa Bay Community Development District

Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial conditions assessment procedures as of September 30, 2020 for the New Port-Tampa Bay Community Development District. It is management’s responsibility to monitor the New Port-Tampa Bay Community Development District’s financial condition; our financial condition assessment was based in part on the representations made by management and the review of the financial information provided by the same.

Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.

Additional Matters

Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit noted the following.

2020-01

Finding:	The actual expenditures in the General Fund exceeded the budget which is a violation of Section 189.016, Florida Statutes.

Response:	Management will review spending to ensure that expenditures do not exceed appropriations in the future.

Purpose of this Letter

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida July 14, 2021

- 32 -

INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES

To the Board of Supervisors
New Port-Tampa Bay Community Development District Tampa, Florida

We have examined New Port-Tampa Bay Community Development District's compliance with Section 218.415, Florida Statutes during the year ended September 30, 2020. Management is responsible for New Port-Tampa Bay Community Development District’s compliance with those requirements. Our responsibility is to express an opinion on New Port-Tampa Bay Community Development District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about New Port-Tampa Bay Community Development District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on New Port-Tampa Bay Community Development District’s compliance with the specified requirements.

In our opinion, New Port-Tampa Bay Community Development District complied, in all material respects, with the aforementioned requirements during the year ended September 30, 2020.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida July 14, 2021

- 33 -

New Port Tampa Bay Community Development District

Payment Authorizations FY2021-65 – FY2021-75

Payment Authorization 65
6/24/2021

	PAYMENT AUTHORIZATION ONLY-NO FUNDING NEEDED		

Item	Payee	Invoice#	FY 21 No.

PFM Group Consulting, LLC
Postage: May 2021	OE-EXP-06-031	$	3.06
VGlobalTech

Monthly Website Fee: June 2021	2749	$	100.00

Assistant Secretary

Payment Authorization 66
7/1/2021

	 PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED		

Item	Payee	Invoice#	FY 21
	No.	

1	Egis Insurance Advisors, LLC
Policy Change #100110410	13334	$	695.00

 	 	
TOTAL

$	695.00

Chairman I Vice Chairman

Payment Authorization 67
7/8/2021

	 PAYMENT AUTHORIZATION ONLY-NO FUNDING NEEDED		

Item No.	Payee	Invoice#	FY 21	
1	McClatchy Company			
	Legal Advertising on 06/23/2021; Ad: 292127	37317	$	350.00	
	Legal Advertising on 06/30/2021; Ad: 291700	37354	$	86.58	

TOTAL

$	436.58

Chairman / Vice Chairman

Assistant Secretary	7  z-7-2/"

Payment Authorization 68 7/22/2021

		PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED		

Item No.	Payee	Invoice#	FY 21	
1	Berger, Toombs, Elam, Gaines & Frank
Audit FY 2020	
354884	
$4,750.00	
2	PFM Group Consulting, LLC			
	District Management Fee: July 2021	DM-07-2021-0034	$1,041.67	
	Postage: June 2021	OE-EXP-07-30	$	84.15	
3	Straley Robin Vericker			
	District Counsel Through 07/07/2021	20028	$2,422.45	
				
TOTAL	$8,298.27

Assistant Secretary	Chairman / Vice Chairman

Payment Authorization 69
7/29/2021

		PAYMENT AUTHORIZATION ONLY-NO FUNDING NEEDED		

Item	Payee	Invoice#	FY 21
	No.	

1	VGlobalTech
Quarterly ADA Audit: April-June	2836	$	300.00
Monthly Website Fee: July 2021	2881	$	100.00

$	400.00

Chairma

/JAt C?-wzr
1
Assistant Secretary

TOTAL

$2,742.95

Chairman I Vice Chairman

Payment Authorization 70
8/5/2021

	 PAYMENT AUTHORIZATION ONLY- NO FUNDING NEEDED		

Item
No.	Payee	Invoice#	FY 21	

1	
Straley Robin Vericker			
	District Counsel Through 05/15/2021	19882	$2,115.95	
	District Counsel Through 07/15/2021	20158	$	627.00	

Assistant Secretary

Payment Authorization 71
8/19/2021

		PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED		

Item
No.	Payee	Invoice#	FY21	

1	
PFM Group Consulting, LLC
District Management Fee: August 2021	

DM-08-2021-34	

$1,041.67	
	Postage: July 2021	OE-EXP-08-27	$	2.04	

 	 	
TOTAL

$1,043.71

Chairman I Vice Chairman

Payment Authorization 72
8/26/2021

.._

_____

Item

PAYMENT AUTHORIZATION ONLY-NO FUNDING NEEDED

Payee	Invoice#	FY 21

	No.	

1	VGlobalTech
Monthly Website Fee: August 2021	2962	$	100.00

TOTAL

$	100.00

Chairman / Vice Chairman

cAssistlant Secretary

Payment Authorization 73
9/9/2021

	 PAYMENT AUTHORIZATION ONLY· NO FUNDING NEEDED		

Item	Payee	Invoice#	FY 21
	No.	

1	Straley Robin Vericker
District Counsel Through 08/15/2021	20288	$2,454.50

TOTAL	$2,454.50

Chairman / Vice Chairman

Assistant Secretary

Chairman I Vice Chairman

Payment Authorization 74
9/16/2021

	 PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED		

Item	Payee	Invoice#	FY 21
	No.	

1	PFM Group Consulting, LLC		
Dissemination Fee S2021A Q3 07/01/21-09/30/21	116955	$1,250.00	
2	VGlobalTech
Monthly Website Fee: September 2021	
3042	
$	100.00	
			
	TOTAL	$1,350.00	

Payment Authorization 75	
9/23/2021	

	PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED	

Item	Payee	Invoice #	
  No.				

FY 21

1	Egis Insurance Advisors, LLC		
	FY 2022 Insurance	14379	

$ 6,988.00

TOTAL	$ 6,988.00

Assistant Secretary		Chairman / Vice Chairman	

New Port Tampa Bay Community Development District

Requisition Nos. 2 - 10

EXIIlBITB

FORM OF REQUISITION
2021 ACQUISITION AND CONSTRUCTION ACCOUNT

New Port - Tampa Bay Community Development District Hillsborough County, Florida

U.S. Bank National Association, as Trustee Orlando, Florida

NEW PORT-TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2021

The undersigned, a Responsible Officer of the New Port - Tampa Bay Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture between the District and U.S. Bank National Association, as trustee (the "Trustee"), dated as of February 1, 2006, as supplemented by that certain Second Supplemental Trust Indenture dated as of February 1, 2021 (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture);

Requisition Number; Two

Name of Payee; Marina Pointe East Developer, LLC

Amount Payable;	$750,502.75

Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments):

Account from which disbursement to be made: 2021 Acquisition and Construction Account

The undersigned hereby certifies that:

obligations in the stated amount set forth above have been incurred by the District;

each disbursement set forth above is a proper charge against the Account referenced in "E" above;

each disbursement set forth above was incurred in connection with the Cost of the 2021 Project;

each disbursement represents a Cost of the 2021 Project which has not previously been paid; and

the costs set forth in the requisition are reasonable.

The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.

Copies of the invoice(s) from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested or other similar evidence of proof of payment is on file with the District.

NEW PORT - TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

By:		 _ Responsible Officer

Date:	

The undersigned District Engineer hereby certifies that; (i) this disbursement is for the Cost of the 2021 Project and is consistent with the report of the District Engineer, as such report has been amended or modified; (ii) that the portion of the 2021 Project improvements being acquired from the proceeds of the 2021 Bonds have been completed in accordance with the plans and specifications therefor; (iii) the 2021 Project improvements subject to this disbursement are constructed in a sound workmanlike manner and in accordance with industry standards; (iv) the purchase price being paid by the District for the 2021 Project improvements being acquired pursuant to this disbursement is no more than the lesser of the fair market value of such improvements and the actual Cost of construction of such improvements; and (v) the plans and specifications for the 2021 Project improvements subject to this disbursement have been approved by all Regulatory Bodies required to approve them.
	Nicole L Lynn	
District Engineer

EXHIBITB

FORM ()F REQUISITION
2021 ACQUISITION AND CONSTRUCTION ACCOUNT

New Port - Tampa Bay Community Development District Hillsborough County, Florida

U.S. Bank National Association, as Trustee Orlando, Florida

NEW PORT- TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2021

The undersigned, a Responsible Officer of the New Port - Tampa Bay Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture between the District and U.S. Bank National Association, as trustee (the "Trustee"), dated as of February 1, 2006, as supplemented by that certain Second Supplemental Trust Indenture dated as of February 1, 2021 (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture);

Requisition Number; Three

Name of Payee; Marina Pointe East Developer, LLC

Amount Payable;	$227,459.04

Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments):

Account from which disbursement to be made: 2021 Acquisition and Construction Account

The undersigned hereby certifies that:

obligations in the stated amount set forth above have been incurred by the District;

each disbursement set forth above is a proper charge against the Account referenced in "E" above;

each disbursement set forth above was incurred in connection with the Cost of the 2021 Project;

each disbursement represents a Cost of the 2021 Project which has not previously been paid; and

the costs set forth in the requisition are reasonable.

The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.

Copies of the invoice(s) from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested or other similar evidence of proof of payment is on file with the District.

NEW PORT - TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

By:		 _ Responsible Officer

Date:	March 29, 2021	

The undersigned District Engineer hereby certifies that; (i) this disbursement is for the Cost of the 2021 Project and is consistent with the report of the District Engineer, as such report has been amended or modified; (ii) that the portion of the 2021 Project improvements being acquired from the proceeds of the 2021 Bonds have been completed in accordance with the plans and specifications therefor; (iii) the 2021 Project improvements subject to this disbursement are constructed in a sound workmanlike manner and in accordance with industry standards; (iv) the purchase price being paid by the District for the 2021 Project improvements being acquired pursuant to this disbursement is no more than the lesser of the fair market value of such improvements and the actual Cost of construction of such improvements; and (v) the plans and specifications for the 2021 Project improvements subject to this disbursement have been approved

by all Regulatory Bodies required to approve them. Nicole L Lynn
District Engineer

4/5/2021

EXHIBITB

FORM OF REQUISITION
2021 ACQUISITION AND CONSTRUCTION ACCOUNT

New Port - Tampa Bay Community Development District Hillsborough County, Florida

U.S. Bank National Association, as Trustee Orlando, Florida

NEW PORT-TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2021

The undersigned, a Responsible Officer of the New Port - Tampa Bay Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture between the District and U.S. Bank National Association, as trustee (the "Trustee"), dated as of February 1, 2006, as supplemented by that certain Second Supplemental Trust Indenture dated as of February 1, 2021 (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture);

Requisition Number; Four

Name of Payee; Marina Pointe East Developer, LLC

Amount Payable;	$715,426.69

Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments):

Account from which disbursement to be made: 2021 Acquisition and Construction Account

The undersigned hereby certifies that:

obligations in the stated amount set forth above have been incurred by the District;

each disbursement set forth above is a proper charge against the Account referenced in "E" above;

each disbursement set forth above was incurred in connection with the Cost of the 2021 Project;

each disbursement represents a Cost of the 2021 Project which has not previously been paid; and

the costs set forth in the requisition are reasonable.

The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or wi1l not be released simultaneously with the payment hereof.

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.

Copies of the invoice(s) from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested or other similar evidence of proof of payment is on file with the District.

NEW PORT-TAMPA BAY COMMUNITY DEVELOP	ENT	RICT

Date:

04/23/2021

The undersigned District Engineer hereby certifies that; (i) this disbursement is for the Cost of the 2021 Project and is consistent with the report of the District Engineer, as such report has been amended or modified; (ii) that the portion of the 2021 Project improvements being acquired from the proceeds of the 2021 Bonds have been completed in accordance with the plans and specifications therefor; (iii) the 2021 Project improvements subject to this disbursement are constructed in a sound workmanlike manner and in accordance with industry standards; (iv) the purchase price being paid by the District for the 2021 Project improvements being acquired pursuant to this disbursement is no more than the lesser of the fair market value of such improvements and the actual Cost of construction of such improvements; and (v) the plans and specifications for the 2021 Project improvements subject to this disbursement have been approved

by all Regulatory Bodies required to approve them.

Nicole L. Lynn
District Engineer

4/30/2021

EXHIBITB

FORM OF REQUISITION
2021 ACQUISITION AND CONSTRUCTION ACCOUNT

New Port - Tampa Bay Community Development District Hillsborough County, Florida

U.S. Bank National Association, as Trustee Orlando, Florida

NEW PORT-TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2021

The undersigned, a Responsible Officer of the New Port - Tampa Bay Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture between the District and U.S. Bank National Association, as trustee (the "Trustee"), dated as of February 1, 2006, as supplemented by that certain Second Supplemental Trust Indenture dated as of February 1, 2021 (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture);

Requisition Number; 4a

Name of Payee; Marina Pointe East Developers, LLC

Amount Payable; $35,671.54

Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments):

Account from which disbursement to be made: 2021 Acquisition and Construction Account

The undersigned hereby certifies that:

obligations in the stated amount set forth above have been incurred by the District;

each disbursement set forth above is a proper charge against the Account referenced in "E" above;

each disbursement set forth above was incurred in connection with the Cost of the 2021 Project;

each disbursement represents a Cost of the 2021 Project which has not previously been paid; and

the costs set forth in the requisition are reasonable.

The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.

Copies of the invoice(s) from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested or other similar evidence of proof of payment is on file with the District.

Date:

S--zr-c;

The undersigned District Engineer hereby certifies that; (i) this disbursement is for the Cost of the 2021 Project and is consistent with the report of the District Engineer, as such report has been amended or modified; (ii) that the portion of the 2021 Project improvements being acquired from the proceeds of the 2021 Bonds have been completed in accordance with the plans and specifications therefor; (iii) the 2021 Project improvements subject to this disbursement are constructed in a sound workmanlike manner and in accordance with industry standards; (iv) the purchase price being paid by the District for the 2021 Project improvements being acquired pursuant to this disbursement is no more than the lesser of the fair market value of such improvements and the actual Cost of construction of such improvements; ·and (v) the plans and specifications for the 2021 Project improvements subject to this disbursement have been approved by all Regulatory Bodies required to approve them. Nicole L. Lynn  6/21/2021
District Engineer

51689363;10

B-2

 	 	

EXHIBITB

FORM OF REQUISITION
2021 ACQUISITION AND CONSTRUCTION ACCOUNT

New Port - Tampa Bay Community Development District Hillsborough County, Florida

U.S. Bank National Association, as Trustee Orlando, Florida

NEW PORT-TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2021

The undersigned, a Responsible Officer of the New Port - Tampa Bay Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture between the District and U.S. Bank National Association, as trustee (the "Trustee"), dated as of February 1, 2006, as supplemented by that certain Second Supplemental Trust Indenture dated as of February 1, 2021 (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture);

Requisition Number;

Name of Payee;

Amount Payable;

5
(Plaza application 11)
Plaza Construction Group Florida LLC
$68,864.85

Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments):

Account from which disbursement to be made: 2021 Acquisition and Construction Account

The undersigned hereby certifies that:

obligations in the stated amount set forth above have been incurred by the District;

each disbursement set forth above is a proper charge against the Account referenced in "E" above;

each disbursement set forth above was incurred in connection with the Cost of the 2021 Project;

each disbursement represents a Cost of the 2021 Project which has not previously been paid; and

the costs set forth in the requisition are reasonable.

The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.

Copies of the invoice(s) from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested or other similar evidence of proof of payment is on file with the District.
NEW PORT-TAMPA BAY COMMUNITY DEVEL PM	!STRICT

By:

Date:

May-6t-h,-2-02-1	

The undersigned District Engineer hereby certifies that; (i) this disbursement is for the Cost of the 2021 Project and is consistent with the report of the District Engineer, as such report has been amended or modified; (ii) that the portion of the 2021 Project improvements being acquired from the proceeds of the 2021 Bonds have been completed in accordance with the plans and specifications therefor; (iii) the 2021 Project improvements subject to this disbursement are constructed in a sound workmanlike manner and in accordance with industry standards; (iv) the purchase price being paid by the District for the 2021 Project improvements being acquired pursuant to this disbursement is no more than the lesser of the fair market value of such improvements and the actual Cost of construction of such improvements; and (v) the plans and specifications for the 2021 Project improvements subject to this disbursement have been approved

by all Regulatory Bodies required to approve them.

 Nicole L. Lynn	6/23/2021
District Engineer

EXHIBITB

FORM OF REQUISITION
2021 ACQUISITION AND CONSTRUCTION ACCOUNT

New Port - Tampa Bay Community Development District Hillsborough County, Florida

U.S. Bank National Association, as Trustee Orlando, Florida

NEW PORT-TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2021

The undersigned, a Responsible Officer of the New Port - Tampa Bay Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture between the District and U.S. Bank National Association, as trustee (the "Trustee"), dated as of February 1, 2006, as supplemented by that certain Second Supplemental Trust Indenture dated as of February 1, 2021 (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture);
Requisition Number; (5a)
Name of Payee;Orion Marine Construction, Inc.
Amount Payable; $ 774,078.74
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments):

Account from which disbursement to be made: 2021 Acquisition and Construction Account

The undersigned hereby certifies that:

obligations in the stated amount set forth above have been incurred by the District;

each disbursement set forth above is a proper charge against the Account referenced in "E" above;

each disbursement set forth above was incurred in connection with the Cost of the 2021 Project;

each disbursement represents a Cost of the 2021 Project which has not previously been paid; and

the costs set forth in the requisition are reasonable.

The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.

Copies of the invoice(s) from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested or other similar evidence of proof of payment is on file with the District.
NEW PORT- TAMPA BAY COMMUNITY
DEVEL P	ISTRICT

By:

Date:	

-'--M....C..a'"""y""""'6..t.h...  ._,_2 c..0_2_1   	_

<.:.

The undersigned District Engineer hereby certifies that; (i) this disbursement is for the Cost of the 2021 Project and is consistent with the report of the District Engineer, as such report has been amended or modified; (ii) that the portion of the 2021 Project improvements being acquired from the proceeds of the 2021 Bonds have been completed in accordance with the plans and specifications therefor; (iii) the 2021 Project improvements subject to this disbursement are constructed in a sound workmanlike manner and in accordance with industry standards; (iv) the purchase price being paid by the District for the 2021 Project improvements being acquired pursuant to this disbursement is no more than the lesser of the fair market value of such improvements and the actual Cost of construction of such improve nts; and (v) the plans and specifications for the 2021 Project improvement  ·bject  thjs   ut ement have been approved by all Regulatory Bodies required to approve them.
	6/1/2021

51689363;10

B-2

EXHIBITB

FORM OF REQUISITION
2021 ACQUISITION AND CONSTRUCTION ACCOUNT

New Port - Tampa Bay Community Development District Hillsborough County, Florida

U.S. Bank National Association, as Trustee Orlando, Florida

NEW PORT-TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2021

The undersigned, a Responsible Officer of the New Port - Tampa Bay Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture between the District and U.S. Bank National Association, as trustee (the "Trustee"), dated as of February 1, 2006, as supplemented by that certain Second Supplemental Trust Indenture dated as of February 1, 2021 (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture);

Requisition Number;

Name of Payee;

Amount Payable;

6
(Plaza application 12)
Plaza Construction Group Florida LLC
$265,852.13

Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments):

Account from which disbursement to be made: 2021 Acquisition and Construction Account

The undersigned hereby certifies that:

obligations in the stated amount set forth above have been incurred by the District;

each disbursement set forth above is a proper charge against the Account referenced in "E" above;

51689363;10

B-1

each disbursement set forth above was incurred in connection with the Cost of the 2021 Project;

each disbursement represents a Cost of the 2021 Project which has not previously been paid; and

the costs set forth in the requisition are reasonable.

The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien; right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.

Copies of the invoice(s) from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested or other similar evidence of proof of payment is on file with the District.
NEW PORT-TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

By:		 _ Responsible Officer

Date·:

June 6th, 2021

The undersigned District Engineer hereby certifies that; (i) this disbursement is for the Cost of the 2021 Project and is consistent with the report of the District Engineer, as such report has been amended or modified; (ii) that the portion of the 2021 Project improvements being acquired from the proceeds of the 2021 Bonds have been completed in accordance with the plans and specifications therefor; (iii) the 2021 Project improvements subject to this disbursement are constructed in a sound workmanlike manner and in accordance with industry standards; (iv) the purchase price being paid by the District for the 2021 Project improvements being acquired pursuant to this disbursement is no more than the lesser of the fair market value of such improvements and the actual Cost of construction of such improvements; and (v) the plans and specifications for the 2021 Project improvements subject to this disbursement have been approved

by all Regulatory Bodies required to approve them.

Nicole L. Lynn
District Engineer

6/23/2021

51689363; I0

B-2

EXHIBITB

FORM OF REQUISITION
2021 ACQUISITION AND CONSTRUCTION ACCOUNT

New Port - Tampa Bay Community Development District Hillsborough County, Florida

U.S. Bank National Association, as Trustee Orlando, Florida

NEW PORT-TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2021

(6a)

The undersigned, a Responsible Officer of the New Port - Tampa Bay Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture between the District and U.S. Bank National Association, as trustee (the "Trustee"), dated as of February 1, 2006, as supplemented by that certain Second Supplemental Trust Indenture dated as of February 1, 2021 (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture);

Orion Marine Construction, Inc.

Requisition Number;

Name of Payee;

$ 452,901.89

Amount Payable;

Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments):

Account from which disbursement to be made: 2021 Acquisition and Construction Account

The undersigned hereby certifies that:

obligations in the stated amount set forth above have been incurred by the District;

each disbursement set forth above is a proper charge against the Account referenced in "E" above;

51689363;10

B-1

 	

each disbursement set forth above was incurred in connection with the Cost of the 2021 Project;

each disbursement represents a Cost of the 2021 Project which has not previously been paid; and

the costs set forth in the requisition are reasonable.

The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.

Copies of the invoice(s) from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested or other similar evidence of proof of payment is on file with the District.
NEW PORT - TAMPA BAY COMMUNITY
DEVEL P	!STRICT

By:

Date:	

--'---'-M-'---='ac..J..y---=6c...c.;th-'-'-1-=2=0=2--'-1	_

The undersigned District Engineer hereby certifies that; (i) this disbursement is for the Cost of the 2021 Project and is consistent with the report of the District Engineer, as such report has been amended or modified; (ii) that the portion of the 2021 Project improvements being acquired from the proceeds of the 2021 Bonds have been completed in accordance with the plans and specifications therefor; (iii) the 2021 Project improvements subject to this disbursement are constructed in a sound workmanlike manner and in accordance with industry standards; (iv) the purchase price being paid by the District for the 2021 Project improvements being acquired pursuant to this disbursement is no more than the lesser of the fair market value of such improvements and the actual Cost of construction of such i  proveme  ; ·  d (v) the plans and
specifications fur the 2021 Project improvements su,	· s 4is	r	nt have been approved
by all Regulatory Bodies required to approve them.	

6/23/2021
D strict Enginee

51689363;10

B-2

EXHIBITB

FORM OF REQUISITION
2021 ACQUISITION AND CONSTRUCTION ACCOUNT

New Port - Tampa Bay Community Development District Hillsborough County, Florida

U.S. Bank National Association, as Trustee Orlando, Florida

NEW PORT-TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2021

The undersigned, a Responsible Officer of the New Port - Tampa Bay Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture between the District and U.S. Bank National Association, as trustee (the "Trustee"), dated as of February 1, 2006, as supplemented by that certain Second Supplemental Trust Indenture dated as of February 1, 2021 (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture);

Requisition Number;

Name of Payee;

Amount Payable;

7 (Plaza application 13)
Plaza Construction Group Florida LLC
$14,926.50

Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments):

Account from which disbursement to be made: 2021 Acquisition and Construction Account

The undersigned hereby certifies that:

obligations in the stated amount set forth above have been incurred by the District;

each disbursement set forth above is a proper charge against the Account referenced in "E" above;

51689363;10

B-1

each disbursement set forth above was incurred in connection with the Cost of the 2021 Project;

each disbursement represents a Cost of the 2021 Project which has not previously been paid; and

the costs set forth in the requisition are reasonable.

The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien; right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.

Copies of the invoice(s) from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested or other similar evidence of proof of payment is on file with the District.

NEW PORT-TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

By:		 _ Responsible Officer

Date:  June 30, 2021	

The undersigned District Engineer hereby certifies that; (i) this disbursement is for the Cost of the 2021 Project and is consistent with the report of the District Engineer, as such report has been amended or modified; (ii) that the portion of the 2021 Project improvements being acquired from the proceeds of the 2021 Bonds have been completed in accordance with the plans and specifications therefor; (iii) the 2021 Project improvements subject to this disbursement are constructed in a sound workmanlike manner and in accordance with industry standards; (iv) the purchase price being paid by the District for the 2021 Project improvements being acquired pursuant to this disbursement is no more than the lesser of the fair market value of such improvements and the actual Cost of construction of such improvements; and (v) the plans and specifications for the 2021 Project improvements subject to this disbursement have been approved

by all Regulatory Bodies required to approve them.

Nicole L. Lynn	7/13/2021
District Engineer

5I689363;10

B-2

EXHIBITB

FORM OF REQUISITION
2021 ACQUISITION AND CONSTRUCTION ACCOUNT

New Port - Tampa Bay Community Development District Hillsborough County, Florida

U.S. Bank National Association, as Trustee Orlando, Florida

NEW PORT-TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2021

The undersigned, a Responsible Officer of the New Port - Tampa Bay Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture between the District and U.S. Bank National Association, as trustee (the "Trustee"), dated as of February 1, 2006, as supplemented by that certain Second Supplemental Trust Indenture dated as of February 1, 2021 (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture);
Requisition Number; (7a)
Name of Payee; Orion Marine Construction, Inc.

Amount Payable;

$549,732.78

Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments):

Account from which disbursement to be made: 2021 Acquisition and Construction Account

The undersigned hereby certifies that:

obligations in the stated amount set forth above have been incurred by the District;

each disbursement set forth above is a proper charge against the Account referenced in "E" above;

51689363;10

B-1

each disbursement set forth above was incurred in connection with the Cost of the 2021 Project;

each disbursement represents a Cost of the 2021 Project which has not previously been paid; and

the costs set forth in the requisition are reasonable.

The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien; right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.

Copies of the invoice(s) from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested or other similar evidence of proof of payment is on file with the District.
NEW PORT-TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

By:		 _ Responsible Officer

Date·:

June 30th, 2021

The undersigned District Engineer hereby certifies that; (i) this disbursement is for the Cost of the 2021 Project and is consistent with the report of the District Engineer, as such report has been amended or modified; (ii) that the portion of the 2021 Project improvements being acquired from the proceeds of the 2021 Bonds have been completed in accordance with the plans and specifications therefor; (iii) the 2021 Project improvements subject to this disbursement are constructed in a sound workmanlike manner and in accordance with industry standards; (iv) the purchase price being paid by the District for the 2021 Project improvements being acquired pursuant to this disbursement is no more than the lesser of the fair market value of such improvements and the actual Cost of construction of such improvements; and (v) the plans and specifications for the 2021 Project improvements subject to this disbursement have been approved

by all Regulatory Bodies required to approve them.

Nicole L. Lynn
District Engineer

8/10/2021

51689363; I0

B-2

EXHIBITB

FORM OF REQUISITION
2021 ACQUISITION AND CONSTRUCTION ACCOUNT

New Port -Tampa Bay Community Development District Hillsborough County, Florida

U.S. Bank National Association, as Trustee Orlando, Florida

NEW PORT- TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2021

The undersigned, a Responsible Officer of the New Port - Tampa Bay Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture between the District and U.S. Bank National Association, as trustee (the "Trustee"), dated as of February 1, 2006, as supplemented by that certain Second Supplemental Trust Indenture dated as of February 1, 2021 (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture);

Requisition Number;

Name of Payee;

Amount Payable;

8 (Plaza application 14)
Plaza Construction Group Florida LLC
$49,056.72

Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments):

Account from which disbursement to be made: 2021 Acquisition and Construction Account

The undersigned hereby certifies that:

obligations in the stated amount set forth above have been incurred by the District;

each disbursement set forth above is a proper charge against the Account referenced in "E" above;

each disbursement set forth above was incurred in connection with the Cost of the 2021 Project;

each disbursement represents a Cost of the 2021 Project which has not previously been paid; and

the costs set forth in the requisition are reasonable.

The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien; right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.

Copies of the invoice(s) from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested or other similar evidence of proof of payment is on file with the District.

NEW PORT - TAMPA BAY COMMUNITY DEVELOP	ENT	STRICT

Date:_J_uly_3_0,_2_02_1 	 _

The undersigned District Engineer hereby certifies that; (i) this disbursement is for the Cost of the 2021 Project and is consistent with the report of the District Engineer, as such report has been amended or modified; (ii) that the portion of the 2021 Project improvements being acquired from the proceeds of the 2021 Bonds have been completed in accordance with the plans and specifications therefor; (iii) the 2021 Project improvements subject to this disbursement are constructed in a sound workmanlike manner and in accordance with industry standards; (iv) the purchase price being paid by the District for the 2021 Project improvements being acquired pursuant to this disbursement is no more than the lesser of the fair market value of such improvements and the actual Cost of construction of such improvements; and (v) the plans and specifications for the 2021 Project improvements subject to this disbursement have been approved
by all Regulatory Bodies required to approve them.

Nicole L. Lynn
District Engineer

8/16/2021

EXHIBITB

FORM OF REQUISITION
2021 ACQUISITION AND CONSTRUCTION ACCOUNT

New Port - Tampa Bay Community Development District Hillsborough County, Florida

U.S. Bank National Association, as Trustee Orlando, Florida

NEW PORT-TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2021

The undersigned, a Responsible Officer of the New Port - Tampa Bay Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture between the District and U.S. Bank National Association, as trustee (the "Trustee"), dated as of February 1, 2006, as supplemented by that certain Second Supplemental Trust Indenture dated as of February 1, 2021 (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture);
Requisition Number; (8a)
Name of Payee; Orion Marine Construction, Inc.

Amount Payable;

$707,632.28

Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments):

Account from which disbursement to be made: 2021 Acquisition and Construction Account

The undersigned hereby certifies that:

obligations in the stated amount set forth above have been incurred by the District;

each disbursement set forth above is a proper charge against the Account referenced in "E" above;

each disbursement set forth above was incurred in connection with the Cost of the 2021 Project;

each disbursement represents a Cost of the 2021 Project which has not previously been paid; and

the costs set forth in the requisition are reasonable.

The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien; right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.

Copies of the invoice(s) from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested or other similar evidence of proof of payment is on file with the District.

NEW PORT - TAMPA BAY COMMUNITY DEVELOP	ENT	STRICT

Date:_J_uly_3_0,_2_02_1 	 _

The undersigned District Engineer hereby certifies that; (i) this disbursement is for the Cost of the 2021 Project and is consistent with the report of the District Engineer, as such report has been amended or modified; (ii) that the portion of the 2021 Project improvements being acquired from the proceeds of the 2021 Bonds have been completed in accordance with the plans and specifications therefor; (iii) the 2021 Project improvements subject to this disbursement are constructed in a sound workmanlike manner and in accordance with industry standards; (iv) the purchase price being paid by the District for the 2021 Project improvements being acquired pursuant to this disbursement is no more than the lesser of the fair market value of such improvements and the actual Cost of construction of such improvements; and (v) the plans and specifications for the 2021 Project improvements subject to this disbursement have been approved
by all Regulatory Bodies required to approve them.

Nicole L. Lynn
District Engineer

8/16/2021

EXHIBITB

FORM OF REQUISITION
2021 ACQUISITION AND CONSTRUCTION ACCOUNT

New Port - Tampa Bay Community Development District Hillsborough County, Florida

U.S. Bank National Association, as Trustee Orlando, Florida

NEW PORT - TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2021

The undersigned, a Responsible Officer of the New Port - Tampa Bay Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture between the District and U.S. Bank National Association, as trustee (the "Trustee"), dated as of February 1, 2006, as supplemented by that certain Second Supplemental Trust Indenture dated as of February I, 2021 (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture);

Requisition Number;	10b

Name of Payee;	BW Firm, LLC

Amount Payable;	$58,342.00

Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments):

Account from which disbursement to be made: 2021 Acquisition and Construction Account

The undersigned hereby certifies that:

l.	obligations in the stated amount set forth above have been incurred by the District;

each disbursement set forth above is a proper charge against the Account referenced in "E" above;

eadt disbursement set forth above was incurred in connection wi1h the
Cost of the 2021 Project;

each disbursement. rep:cseuts a Cost of the 2021 Projeet which has not
previous]y been paid; and

S.	the oom set forth in the requisition are reasonable.
The undersigned hermy further certifies that 1here bas not been filed with or saved upon 1he District notice of any li  right to lien, or auachment upon, or claim affecting the right to ieceive payment of, any of the moneys payable to1he Payee set forth above, which has not been released or will not be rel.eased simultaneously with the payment hereof.

The undersigned hereby further certifies1hat such requisition contains oo item repu;seuliag payment on account of any retained. percentage which the District is at the date of such certificate entitled to retain.

Copies of1he invoice(s) from the vendor of the properly acquired or the services renden,d with ICSpect to which disbursement is hereby requested or odler similar evidence of proof of payment is on file withthe District.
NEW PORT -TAMPA BAY COMMUNITY

DE

Date:	Sept24,2021

The undersigned District Engineer hem,y certifies thati (i) 1his disbunematt is for the Cost of the 202} Project and is consistent with 1he report of the Dis1rict P.ngineer, BS such raport bas been amendad or modified; (ii) that the portion of the 2021 Project improvements being acquired from the proceeds of the 2021 Bonds have bcie:n completed in accordance with 1he plans and spc,cificationa Chmofur; (iii) the 2021 Project improvements subject to this diabunmnent an constructed in a sound worlmumlike marmer and in aocordance with industry standards; (°w) the purchase price being paid by the District for the 2021 Project improvements being acquired pursuant to 1hia disbursemmt is no more than the lesser of the fair marlcm value of such improvements and the amual C.ost of construction of such improvements; and (v) the plans and specifications for the 2021 Project improvements aubject to this disbursement have been approved
by all RegulatOJy Bodies required to approve them. Nicole L Lynn
9/29/2021
DiB1rict P.ngineer

New Port Tampa Bay Community Development District

Ratification of
Westshore Marina District Phase 1 Master Infrastructure Improvements Payment Authorization Nos. 209 - 212

Name of Payee:
Payee's Invoice Number(s):
Amount Payable:

The undersigned hereby certifies that:

CIMA Energy Solutions, LLC
96228199
$7.00

Obligations reflected in the amount set forth above have been validly incurred by the District, and

3.	The disbursement set forth above was incurred in connection with the District's Westshore Marina District Phase 1 Master Infrastructure Improvements

The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.

Attached hereto are originals of the invoice(s) from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested.

,L

NEW PORT TAMPA BAY CDD

Signed:
VP of Design & Construction

BOARD MEMBER ACKNOWLEDGEMENT AND APPROVAL OF PAYMENT

Signed:	­
Chairman

Printed Name: Scott Anderson	Printed Name: Kevin Mays

Date:

z --c. /	

Date:	

Name of Payee:
Payee's Invoice Number(s):

Amount Payable:

The undersigned hereby certifies that:

TECO
Account 221003010701 ($822.95)
Account 221003123215 ($ 32.56)
$855.51

Obligations reflected in the amount set forth above have been validly incurred by the District, and

3.	The disbursement set forth above was incurred in connection with the District's Westshore Marina District Phase 1 Master Infrastructure Improvements

The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.

Attached hereto are originals of the invoice(s) from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested.

NEWPORTTAMPABAYCDD

Signed: ----=&H=--------------L'----- 
VP of Design & Construction

BOARD MEMBER ACKNOWLEDGEMENT AND APPROVAL OF PAYMENT

Signed: 	_
Chairman

Printed Name: Scott Anderson	Printed Name: Kevin Mays

Date: _

	..<l'---_"2:_-_,72/	 _

Date:--------------

NEW PORT TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

WESTSHORE MARINA DISTRICT PHASE 1 MASTER INFRASTRUCTURE IMPROVEMENTS PAYMENT AUTHORIZATION

The undersigned, the Project Manager of the New Port Tampa Bay Development District's (the "District's") Westshore Marina District Phase 1 Master Infrastructure Improvements hereby submits the following payment authorization for disbursement:

Payment Authorization Number:
Name of Payee:
Payee's Invoice Number(s):

Amount Payable:

The undersigned hereby certifies that:

212
TECO
Account 221003010701 ($815.01)
Account 221003123215 ($ 32.56)
$847.57

Obligations reflected in the amount set forth above have been validly incurred by the District, and

3.	The disbursement set forth above was incurred in connection with the District's Westshore Marina District Phase 1 Master Infrastructure Improvements

The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.

Attached hereto are originals of the invoice(s) from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested.

NEWPORTTAMPABAYCDD

Signed: ½)pr	
VP of Design & Construction

BOARD MEMBER ACKNOWLEDGEMENT AND APPROVAL OF PAYMENT

Signed: 	_
Chairman

Printed Name: Scott Anderson	Printed Name: Kevin Mays

Date: 	

q --/_J_-_c /	

_	Date:--------------

New Port Tampa Bay Community Development District

Review of District Financial Position

$84,391.86	
665,971.88	
17.26	
674,137.50	
19,859.49	
87,719.96	
3,881,577.44	
750.00	
$5,414,425.39	

$19,859.49	
87,719.96	
3,881,577.44	
750.00	
$3,989,906.89	

Current Assets		
General Checking Account	$84,391.86	
Debt Service Reserve Series 2021		
Revenue Series 2021		
Interest Series 2021		
Checking Account - Phase 2 Construction		
Due From Other Funds		
Acquisition/Construction Series 2021		
Deposits		
Total Current Assets	$84,391.86	

Assets

$665,971.88	
17.26	
674,137.50	

$1,340,126.64	$0.00

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

$1,340,126.64	$1,340,126.64	
10,239,873.36	10,239,873.36	
$11,580,000.00	$11,580,000.00	

	$0.00		$0.00		
$84,391.86		$1,340,126.64		$3,989,906.89		$11,580,000.00		$16,994,425.39	

Total Assets

Current Liabilities		
Accounts Payable	$1,143.71	
Notes and Loans Payable - Current	87,719.96	
Total Current Liabilities	$88,863.67	

$1,143.71	
87,719.96	
$88,863.67	

Liabilities and Net Assets

$0.00	$0.00	$0.00

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

$11,580,000.00	$11,580,000.00	
$11,580,000.00	$11,580,000.00	

	$0.00		$0.00		
$88,863.67		$0.00		$0.00		$11,580,000.00		$11,668,863.67	

Total Liabilities

Net Assets		
Net Assets, Unrestricted	$343,973.41	
Current Year Net Assets, Unrestricted	(9,528.29)	
Net Assets - General Government	(357,206.37)	
Current Year Net Assets - General Government	18,289.44	

 	
$343,973.41	
(9,528.29)	
(357,206.37)	
18,289.44	

0.00	
1,340,126.64	
427,148.14	
3,794,358.75	
0.00	
(231,600.00)	

Current Year Net Assets, Unrestricted	
Net Assets, Unrestricted	
Current Year Net Assets, Unrestricted	

1,340,126.64

$427,148.14	
3,794,358.75	

Current Year Net Assets - General Government

Total Net Assets

Total Liabilities and Net Assets

($231,600.00)

($4,471.81)	$1,340,126.64	$3,989,906.89	$0.00	$5,325,561.72

 			 
$84,391.86	$1,340,126.64	$3,989,906.89	$11,580,000.00	$16,994,425.39

 			 

$84,391.86	
665,971.88	
17.26	
674,137.50	
19,859.49	
87,719.96	
3,881,577.44	
750.00	
$5,414,425.39	

$19,859.49	
87,719.96	
3,881,577.44	
750.00	
$3,989,906.89	

Current Assets		
General Checking Account	$84,391.86	
Debt Service Reserve Series 2021		
Revenue Series 2021		
Interest Series 2021		
Checking Account - Phase 2 Construction		
Due From Other Funds		
Acquisition/Construction Series 2021		
Deposits		
Total Current Assets	$84,391.86	

Assets

$665,971.88	
17.26	
674,137.50	

$1,340,126.64	$0.00

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

$1,340,126.64	$1,340,126.64	
10,239,873.36	10,239,873.36	
$11,580,000.00	$11,580,000.00	

	$0.00		$0.00		
$84,391.86		$1,340,126.64		$3,989,906.89		$11,580,000.00		$16,994,425.39	

Total Assets

Liabilities and Net Assets

Current Liabilities		
Accounts Payable	$1,143.71	
Notes and Loans Payable - Current	87,719.96	
Total Current Liabilities	$88,863.67	

$1,143.71	
87,719.96	
$88,863.67	

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

$11,580,000.00	$11,580,000.00	
$11,580,000.00	$11,580,000.00	

	$0.00		$0.00		$0.00		
	$0.00		$0.00					
$88,863.67		$0.00		$0.00		$11,580,000.00		$11,668,863.67	

Total Liabilities

Net Assets		
Net Assets, Unrestricted	$343,973.41	
Current Year Net Assets, Unrestricted	(9,528.29)	

 	
$343,973.41	
(9,528.29)	

Net Assets - General Government	(357,206.37)	
Current Year Net Assets - General Government	18,289.44	

(357,206.37)	
18,289.44	

Current Year Net Assets, Unrestricted

Net Assets, Unrestricted	
Current Year Net Assets, Unrestricted	

Current Year Net Assets - General Government

1,340,126.64

$427,148.14	
3,794,358.75	

427,148.14	
3,794,358.75	

0.00	
1,340,126.64	

0.00	
(231,600.00)	

($231,600.00)

 			

Total Net Assets

Total Liabilities and Net Assets

($4,471.81)	$1,340,126.64	$3,989,906.89	$0.00	$5,325,561.72

 			 
$84,391.86	$1,340,126.64	$3,989,906.89	$11,580,000.00	$16,994,425.39

 			 

New Port Tampa Bay CDD	
Statement of Activities	
As of 8/31/2021	

Revenues

General	Debt Service S2021 Bond

$68,778.95	
(9,528.29)	
$1,443,710.92

Capital Projects

General Long- Term Debt

Total

 		 

$68,778.95	
(9,528.29)	
1,443,710.92	
29.26	
(1,434,182.63)	
11,580,000.00	
$11,648,808.21	

$29.26	
(1,434,182.63)	
11,580,000.00	
$10,145,846.63	$0.00	

On-Roll Assessments	
Inter-Fund Transfers In	
Inter-Fund Group Transfers In	
Other Income & Other Financing Sources	
Inter-Fund Transfers In	
Debt Proceeds	
Total Revenues	

$59,250.66	$1,443,710.92

$2,363.00	
11,458.37	
21,681.43	
2,500.00	
4,750.00	
119.01	
1,559.70	
2,300.00	
175.00	
3,583.00	
103,617.43	
5,800.00	
10,000.00	
46,167.80	
61,000.00	
46,000.00	
25,000.00	
231,600.00	
1,750.00	
7,468.61	
320,239.83	
5,828,228.74	
$6,737,361.92	

Expenses

Public Officials' Liability Insurance	
Management	
District Counsel	
Assessment Administration	
Audit	
Postage & Shipping	
Legal Advertising	
Web Site Maintenance	
Dues, Licenses, and Fees	
General Insurance	
Interest Payments	
Trustee Services	
Management	
District Counsel	
Trustee Counsel	
Bond Counsel	
Assessment Administration	
Underwriter's Discount	
Copies	
Capital Expenditures Phase 1	
Capital Expenditures Phase 2	
Capital Expenditures	
Total Expenses	

$2,363.00	
11,458.37	
21,681.43	
2,500.00	
4,750.00	
119.01	
1,559.70	
2,300.00	
175.00	
3,583.00	

$50,489.51

$103,617.43

$103,617.43

$5,800.00	
10,000.00	
46,167.80	
61,000.00	
46,000.00	
25,000.00	
231,600.00	
1,750.00	
7,468.61	
320,239.83	
5,828,228.74	
$6,583,254.98	$0.00	

Other Revenues (Expenses) & Gains (Losses)

$33.15	
167.10	
$200.25	
$4,911,646.54	

Interest Income	
Interest Income	
Total Other Revenues (Expenses) & Gains (Losses)	
Change In Net Assets	

$33.15

$0.00	
$8,761.15	

$33.15	
$1,340,126.64	

$167.10	
$167.10	$0.00	
$3,562,758.75	$0.00	

Net Assets At Beginning Of Year	($13,232.96)		$0.00		$427,148.14		$0.00		$413,915.18	

Net Assets At End Of Year	

($4,471.81)		

$1,340,126.64		

$3,989,906.89		

$0.00		

$5,325,561.72	

New Port Tampa Bay CDD	
Budget to Actual	
For the month ending 8/31/2021	

YTD Actual	YTD Budget	YTD Variance	FY 2021
Adopted Budget

Revenues	
On-Roll Assessments	
Net Revenues	

$	68,778.95	$	61,508.33	
$	68,778.95	$	61,508.33	

$	7,270.62	$	67,100.00	
$	7,270.62	$	67,100.00	

General & Administrative Expenses	
Public Officials' Liability Insurance	
Trustee Services	
Management	
Engineering	
Dissemination Agent	
District Counsel	
Assessment Administration	
Reamortization Schedule	
Audit	
Legal Advertising	
Miscellaneous	
Website Fees	
Dues, Licenses, and Fees	
General Insurance	
Total General & Administrative Expenses	

$	2,363.00	$	2,268.75	
-	7,333.33	
11,458.37	11,458.33	
-	4,583.33	
-	4,583.33	
21,681.43	13,750.00	
2,500.00	2,291.67	
-	458.33	
4,750.00	4,583.33	
1,559.70	916.67	
119.01	1,306.25	
2,300.00	2,200.00	
175.00	458.33	
3,583.00	5,316.67	
$	50,489.51	$	61,508.33	

$	94.25	$	2,475.00	
(7,333.33)	8,000.00	
0.04	12,500.00	
(4,583.33)	5,000.00	
(4,583.33)	5,000.00	
7,931.43	15,000.00	
208.33	2,500.00	
(458.33)	500.00	
166.67	5,000.00	
643.03	1,000.00	
(1,187.24)	1,425.00	
100.00	2,400.00	
(283.33)	500.00	
(1,733.67)	5,800.00	
$	(11,018.82)	$	67,100.00	

Total Expenses

 $	50,489.51 

 $	61,508.33 

 $	(11,018.82)

 $	67,100.00 

   

Net Income (Loss)

$	18,289.44	$

-	$	18,289.44	$	-

   

Page 1 of 1

New Port Tampa Bay Community Development District

Staff Reports