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

The following is the proposed agenda for the Board of Supervisors Meeting of the New Port Tampa Bay Community Development District (“District”), scheduled to be held on Thursday, July 20, 2023 at 10:00 a.m. at 1510 W. Cleveland Street, Tampa, Florida, 33606. The attendance of three Board Members is required to constitute a quorum.

To attend the meeting by phone, please use the below conference call information:

Call in number:	1-844-621-3956 Passcode:	790 393 986 #

PROPOSED BOARD OF SUPERVISORS’ MEETING AGENDA

Administrative Matters
Roll Call to confirm Quorum
Consideration of the April 20, 2023, Board of Supervisors’ Meeting Minutes
Consideration of Resolution 2023-05, Adopting the Annual Meeting Schedule for Fiscal Year 2023-2024
Review of Letter from the Hillsborough County Supervisor of Elections

General Business Matters
Public Hearing on the Adoption of the District’s Annual Budget
Public Comments and Testimony
Board Comments
Consideration of Resolution 2023-06, Adopting the Fiscal Year 2024 Budget and Appropriating Funds
Consideration of Resolution 2023-07, Levying O&M Assessments and Certifying an Assessment Roll
Review and Acceptance of Fiscal Year 2022 Audit Report
Ratification of Payment Authorizations FY2023-128 –136
Ratification of Series 2021 Bonds Requisition No. 31
Consideration of Westshore Marina District Phase 1 Master Infrastructure Improvements Payment Authorization Nos. 236 - 239
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

Minutes

MINUTES OF MEETING

NEW PORT - TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT CONTINUED BOARD OF SUPERVISORS’ MEETING MINUTES
Thursday, April 20, 2023, at 11:00 AM
1510 W. Cleveland Street, Tampa, Florida 33606

Board Members in attendance:

Kevin Mays	Vice Chairman		
Britney Mroczkowski	Assistant Secretary		
Dominic Pickering	Assistant Secretary		
Also present:			
Jane Gaarlandt	PFM		
Venessa Ripoll	PFM	(via phone)	
Amy Champagne	PFM	(via phone)	
Vivek Babbar	Straley Robin Vericker		

FIRST ORDER OF BUSINESS	Organizational Matters

Call to Order and Roll Call

Ms. Gaarlandt called the New Port - Tampa Bay Community Development District Continued Board of Supervisors Meeting to order at 11:00 a.m. Those in attendance are outlined above.

Public Comment Period

Ms. Gaarlandt mentioned that Mr. Pickering was sworn in prior to the start of the meeting. There were no members of the public present.

Consideration of the July 25, 2022, Auditor Selection Committee and Board of Supervisors’ Meeting Minutes
The Board reviewed the minutes.

On MOTION by Ms. Mroczkowski, seconded by Mr. Mays, with all in favor, the Board of Supervisors for the New Port -Tampa Bay Community Development District approved the July 25, 2022, Board of Supervisors’ Meeting and Auditor Selection Committee Minutes.

Consideration of Resolution 2023- 01, Declaring Vacancies in Seats 4
and 5

Ms. Gaarlandt reminded the Board that Seats 4 & 5 transitioned to general election as of November 17 but no candidates had registered for the seats.

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 2023-01, Declaring Vacancies in Seats 4 and 5.

SECOND ORDER OF BUSINESS	General Business Matters

Consideration of Resolution 2023- 02, Amending Fiscal Year 2022 O&M Budget

Ms. Gaarlandt stated that one line item had increased by $5,000.

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 2023-02, Amending Fiscal Year 2022 O&M Budget.

Consideration of Resolution 2023- 03, Approving a Preliminary Budget for Fiscal Year 2024 and Setting a Public Hearing Date Thereon [Suggested Date, July 20, 2023]

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 2023-03, Approving a Preliminary Budget for Fiscal Year 2024 and Setting a Public Hearing Date for July 20, 2023, at 10:00 a.m.

Consideration of Resolution 2023- 04, Authorizing an Agreement Regarding Funds Advanced for Projects Eligible to Reimburse with Public Grant Money

Mr. Babbar reviewed this resolution for the Board.

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 2023-04, Authorizing an Agreement Regarding Funds Advanced for Projects Eligible to Reimburse with Public Grant Money.

Ratification of Fiscal Year 2022 Auditor Engagement Letter

On MOTION by Mr. Mays, seconded by Mr. Pickering, with all in favor, the Board of Supervisors for the New Port-Tampa Bay Community Development District ratified the Fiscal Year 2022 Auditor Engagement Letter.

Ratification of Payment Authorizations FY2022-102 – FY2023-127

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 ratified Payment Authorizations FY2022-102 – FY2023-127.

Ratification of Series 2021 Bonds Requisition Nos. 19 - 30

Ms. Gaarlandt requested a motion to ratify.

On MOTION by Mr. Mays, seconded by Mr. Pickering, with all in favor, the Board of Supervisors for the New Port - Tampa Bay Community Development ratified Series 2021 Bonds Requisition Nos. 19 - 30.

Ratification/Consideration		of Westshore Marina District Phase 1 Master	Infrastructure Improvements		Payment Authorization Nos. 231 – 235

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 approved and ratified the Westshore Marina District Phase 1 Master Infrastructure Improvements Payment Authorization Nos. 231 – 235.

Review	of	District	Financial Position

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

THIRD ORDER OF BUSINESS	Other Business Staff Reports
District Counsel – Mr. Babbar provided updates concerning the legislative session.

District Engineer – No report.

District Manager – Ms. Gaarlandt stated that the next meeting is scheduled for July 20, 2023, at 10:00 a.m.

Supervisor	Requests	and Audience Comments

Mr. Mays provided an update on the tower and stated that they are in the final stages of getting the balance of the TCO’s in order to be able to close.

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. Pickering, with all in favor, the July 25, 2022, Continued Board of Supervisors Meeting for the New Port - Tampa Bay Community Development District was adjourned at 11:14 a.m.

Secretary/Assistant Secretary	Chairperson/Vice-Chairperson

NEW PORT – TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

Resolution 2023-05,
Adopting the Annual Meeting Schedule for Fiscal Year 2023-2024

RESOLUTION 2023-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF NEW PORT TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2023-2024

WHEREAS, the New Port Tampa Bay Community Development District (the "District") is a local unit of special-purpose government organized and existing in accordance with Chapter 2004-423, Laws of Florida; and

WHEREAS, the District is required by Florida law to prepare an annual schedule of its regular public meetings which designates the date, time and location of the District’s meetings; and

WHEREAS, the Board has proposed the Fiscal Year 2023-2024 annual meeting schedule as attached in Exhibit A,

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

The Fiscal Year 2023-2024 annual public meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and will be published in accordance with the requirements of Florida law.

This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED THIS 20th DAY OF JULY 2023.

ATTEST:	NEW PORT TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chair/Vice Chair

BOARD OF SUPERVISORS MEETING DATES
NEW PORT TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2023-2024

Thursday, October 19, 2023
Thursday, January 18, 2024
Thursday, April 18, 2024
Thursday, July 18, 2024

All meetings will convene at the offices of the offices of Straley Robin Vericker, 1510 W. Cleveland Street, Tampa, Florida, 33606 at 11:00 AM.

NEW PORT – TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

Letter from the Hillsborough County Supervisor of Elections

April 21, 2023

To whom it may concern,

As per F.S. 190.006, you’ll find the number of qualified registered electors for your
Community Development District as of April 15, 2023, listed below.

Community Development District	Number of Registered Electors	
New Port - Tampa Bay	940	

We ask that you respond to our office with a current list of CDD office holders by June 1st and that you update us throughout the year if there are changes. This will enable us to provide accurate information to potential candidates during filing and qualifying periods.

Please note it is the responsibility of each district to keep our office updated with current district information. If you have any questions, please do not hesitate to contact me at (813) 384-3944 or ewhite@votehillsborough.gov.

Respectfully,

Enjoli White
Senior Candidate Services Manager

NEW PORT – TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

Resolution 2023-06,
Adopting the Fiscal Year 2024 Budget and Appropriating Funds

RESOLUTION 2023-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NEW PORT-TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2023, AND ENDING SEPTEMBER 30, 2024; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager submitted, prior to June 15th, to the Board of Supervisors (“Board”) of the New Port-Tampa Bay Community Development District (“District”) a proposed budget for the next ensuing budget year (“Proposed Budget”), along with an explanatory and complete financial plan for each fund, pursuant to the provisions of Sections 189.016(3) and 190.008(2)(a), Florida Statutes;

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

WHEREAS, the Board held a duly noticed public hearing pursuant to Section 190.008(2)(a), Florida Statutes;

WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least 2 days before the public hearing pursuant to Section 189.016(4), Florida Statutes;

WHEREAS, the Board is required to adopt a resolution approving a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the Proposed Budget projects the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD:

Section 1. Budget

That the Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s records office, and hereby approves certain amendments thereto, as shown below.

That the Proposed Budget as amended by the Board attached hereto as Exhibit A, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes, and incorporated herein by reference; provided, however, that the comparative figures contained in the adopted budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures for fiscal year 2022-2023 and/or revised projections for fiscal year 2023-2024.

That the adopted budget, as amended, shall be maintained in the office of the District Manager and at the District’s records office and identified as “The Budget for the

New Port-Tampa Bay Community Development District for the Fiscal Year Beginning October 1, 2023, and Ending September 30, 2024.”

The final adopted budget shall be posted by the District Manager on the District’s website within 30 days after adoption pursuant to Section 189.016(4), Florida Statutes.

Section 2. Appropriations. There is hereby appropriated out of the revenues of the District (the sources of the revenues will be provided for in a separate resolution), for the fiscal year beginning October 1, 2023, and ending September 30, 2024, the sum of $975,486.26, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

Total General Fund	$88,855.00	
Total Reserve Fund [if Applicable]	$N/A	
Total Debt Service Funds	$886,631.26	
Total All Funds*	$975,486.26	

*Not inclusive of any collection costs or early payment discounts.

Section 3. Budget Amendments. Pursuant to Section 189.016(6), Florida Statutes, the District at any time within the fiscal year or within 60 days following the end of the fiscal year may amend its budget for that fiscal year as follows:

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

The District Manager or Treasurer may authorize an increase or decrease in line item appropriations within a fund if the total appropriations of the fund do not increase and if the aggregate change in the original appropriation item does not exceed $10,000 or 10% of the original appropriation.

Any other budget amendments shall be adopted by resolution and be consistent with Florida law. This includes increasing any appropriation item and/or fund to reflect receipt of any additional unbudgeted monies and making the corresponding change to appropriations or the unappropriated balance.

The District Manager or Treasurer must establish administrative procedures to ensure that any budget amendments are in compliance with this section and Section 189.016, Florida Statutes, among other applicable laws. Among other procedures, the District Manager or Treasurer must ensure that any amendments to budget(s) under subparagraph c. above are posted on the District’s website within 5 days after adoption pursuant to Section 189.016(7), Florida Statutes.

Section 4. Effective Date. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

Passed and Adopted on July 20, 2023.

Attested By:	New Port-Tampa Bay Community Development District

Print Name:		Print Name:	 Secretary/Assistant Secretary		Chair/Vice Chair of the Board of Supervisors

Exhibit A: FY 2023-2024 Adopted Budget

EXHIBIT A
New-Port Tampa Bay Community Development District Proposed Fiscal Year 2024 Annual Operations & Maintenance Budget

Actual Through		Anticipated July -		Anticipated FY		FY 2023 Adopted		FY 2024 Proposed	
	6/30/23		Sept.		2023 Total		Budget		Budget	

Revenues										
On-Roll Assessments	$90,875.41		$0.00		$90,875.41		$88,855.00		$88,855.00	
Interest Income	34.31		0.00		34.31		0.00		0.00	
Net Revenues	$90,909.72		$0.00		$90,909.72		$88,855.00		$88,855.00	

General & Administrative Expenses										
Public Officials' Liability Insurance	$2,629.00		$0.00		$2,629.00		$2,850.00		$3,000.00	
General Insurance	4,883.00		0.00		4,883.00		6,000.00		5,800.00	
Bond Trustee Services	4,148.37		0.00		4,148.37		5,000.00		4,500.00	
District Management Fees	11,250.00		3,750.00		15,000.00		15,000.00		15,000.00	
Assessment Administration	10,000.00		0.00		10,000.00		10,000.00		10,000.00	
Arbitrage	0.00		500.00		500.00		500.00		0.00	
Reamortization Schedule	0.00		125.00		125.00		500.00		250.00	
Disclosure Agent	2,500.00		2,500.00		5,000.00		5,000.00		5,000.00	
Engineering Fees	0.00		5,000.00		5,000.00		5,000.00		5,000.00	
District Counsel	3,067.80		5,000.00		8,067.80		15,000.00		15,000.00	
Audit Fees	4,200.00		800.00		5,000.00		5,000.00		4,500.00	
Legal Advertising	917.81		833.33		1,751.14		2,500.00		2,500.00	
Website Maintenance Fee	1,780.00		2,080.00		3,860.00		2,580.00		2,580.00	
Utilities	9,097.91		2,902.09		12,000.00		12,000.00		13,000.00	
Miscellaneous Charges	29.14		475.00		504.14		1,425.00		2,550.00	
Dues, Licenses & Fees	175.00		0.00		175.00		500.00		175.00	
Total General & Administrative	$54,678.03		$23,965.42		$78,643.45		$88,855.00		$88,855.00	
Expenses										

New Port - Tampa Bay Community Development District FY 2024 Proposed Debt Service Budget

REVENUES:

FY2024 Proposed Series 2021 Budget

Special Assessments	$	886,631.26

TOTAL REVENUES	$	886,631.26

EXPENDITURES:	
Interest 11/01/2023	$	221,621.88	
Principal 5/1/2024	$	225,000.00	
Interest 5/1/2024	$	221,621.88	
TOTAL EXPENDITURES	$	668,243.76	

EXCESS REVENUES	

$	

218,387.50	

Interest 11/01/2024	

$	

218,387.50	

NEW PORT – TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

Resolution 2023-07, Levying O&M Assessments and Certifying an Assessment Roll

RESOLUTION 2023-07

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NEW PORT-TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT IMPOSING ANNUALLY RECURRING OPERATIONS AND MAINTENANCE NON-AD VALOREM SPECIAL ASSESSMENTS; PROVIDING FOR COLLECTION AND ENFORCEMENT OF ALL DISTRICT SPECIAL ASSESSMENTS; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENT OF THE ASSESSMENT ROLL; PROVIDING FOR CHALLENGES AND PROCEDURAL IRREGULARITIES; PROVIDING FOR SEVERABILITY; PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, the New Port-Tampa Bay Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes for the purpose of providing, preserving, operating, and maintaining infrastructure improvements, facilities, and services to the lands within the District;

WHEREAS, the District is located in the City of Tampa, in Hillsborough County, Florida (“County”);

WHEREAS, the Board of Supervisors of the District (“Board”) hereby determines to undertake various activities described in the District’s adopted budget for fiscal year 2023-2024 attached hereto as Exhibit A (“FY 2023-2024 Budget”) and incorporated as a material part of this Resolution by this reference;

WHEREAS, the District must obtain sufficient funds to provide for the activities described in the FY 2023-2024 Budget;

WHEREAS, the provision of the activities described in the FY 2023-2024 Budget is a benefit to lands within the District;

WHEREAS, the District may impose non-ad valorem special assessments on benefited lands within the District pursuant to Chapter 190, Florida Statutes;

WHEREAS, such special assessments may be placed on the County tax roll and collected by the local Tax Collector (“Uniform Method”) pursuant to Chapters 190 and 197, Florida Statutes;

WHEREAS, the District has, by resolution and public notice, previously evidenced its intention to utilize the Uniform Method;

WHEREAS, the District has approved an agreement with the County Property Appraiser (“Property Appraiser”) and County Tax Collector (“Tax Collector”) to provide for the collection of special assessments under the Uniform Method;

WHEREAS, it is in the best interests of the District to proceed with the imposition, levy, and collection of the annually recurring operations and maintenance non-ad valorem special assessments on

all assessable lands in the amount contained for each parcel’s portion of the FY 2023-2024 Budget (“O&M Assessments”);

WHEREAS, the Board desires to collect the annual installment for the previously levied debt service non-ad valorem special assessments (“Debt Assessments”) in the amounts shown in the FY 2023-2024 Budget;

WHEREAS, the District adopted an assessment roll as maintained in the office of the District Manager, available for review, and incorporated as a material part of this Resolution by this reference (“Assessment Roll”);

WHEREAS, it is in the best interests of the District to certify the Assessment Roll to the Tax Collector pursuant to the Uniform Method; and

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

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD:

Section 1. Benefit from Activities and O&M Assessments. The provision of the activities described in the FY 2023-2024 Budget confer a special and peculiar benefit to the lands within the District, which benefits exceed or equal the O&M Assessments allocated to such lands. The allocation of the expenses of the activities to the specially benefited lands is shown in the FY 2023-2024 Budget and in the Assessment Roll.

Section 2. O&M Assessments Imposition. Pursuant to Chapter 190, Florida Statutes and procedures authorized by Florida law for the levy and collection of special assessments, the O&M Assessments are hereby imposed and levied on benefited lands within the District in accordance with the FY 2023-2024 Budget and Assessment Roll. The lien of the O&M Assessments imposed and levied by this Resolution shall be effective upon passage of this Resolution.

Section 3. Collection and Enforcement of District Assessments.

Uniform Method for all Debt Assessments and all O&M Assessments. The collection of all Debt Assessments and all O&M Assessments for all lands within the District, shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method, as set forth in the Assessment Roll. All assessments collected by the Tax Collector shall be due, payable, and enforced pursuant to Chapter 197, Florida Statutes.

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

Section 4. Certification of Assessment Roll. The Assessment Roll is hereby certified and authorized to be transmitted to the Tax Collector.

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

Section 6. Assessment Challenges. The adoption of this Resolution shall be the final determination of all issues related to the O&M Assessments as it relates to property owners whose benefited property is subject to the O&M Assessments (including, but not limited to, the determination of special benefit and fair apportionment to the assessed property, the method of apportionment, the maximum rate of the O&M Assessments, and the levy, collection, and lien of the O&M Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 30 days from adoption date of this Resolution.

Section 7. Procedural Irregularities. Any informality or irregularity in the proceedings in connection with the levy of the O&M Assessments shall not affect the validity of the same after the adoption of this Resolution, and any O&M Assessments as finally approved shall be competent and sufficient evidence that such O&M Assessment was duly levied, that the O&M Assessment was duly made and adopted, and that all other proceedings adequate to such O&M Assessment were duly had, taken, and performed as required.

Section 8. Severability. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

Section 9. Effective Date. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

Passed and Adopted on July 20, 2023.

Attested By:	New Port-Tampa Bay Community Development District

Print Name:		Print Name:	 Secretary/Assistant Secretary		Chair/Vice Chair of the Board of Supervisors

Exhibit A: FY 2023-2024 Budget

EXHIBIT A
New-Port Tampa Bay Community Development District Proposed Fiscal Year 2024 Annual Operations & Maintenance Budget

Actual Through		Anticipated July -		Anticipated FY		FY 2023 Adopted		FY 2024 Proposed	
	6/30/23		Sept.		2023 Total		Budget		Budget	

Revenues										
On-Roll Assessments	$90,875.41		$0.00		$90,875.41		$88,855.00		$88,855.00	
Interest Income	34.31		0.00		34.31		0.00		0.00	
Net Revenues	$90,909.72		$0.00		$90,909.72		$88,855.00		$88,855.00	

General & Administrative Expenses										
Public Officials' Liability Insurance	$2,629.00		$0.00		$2,629.00		$2,850.00		$3,000.00	
General Insurance	4,883.00		0.00		4,883.00		6,000.00		5,800.00	
Bond Trustee Services	4,148.37		0.00		4,148.37		5,000.00		4,500.00	
District Management Fees	11,250.00		3,750.00		15,000.00		15,000.00		15,000.00	
Assessment Administration	10,000.00		0.00		10,000.00		10,000.00		10,000.00	
Arbitrage	0.00		500.00		500.00		500.00		0.00	
Reamortization Schedule	0.00		125.00		125.00		500.00		250.00	
Disclosure Agent	2,500.00		2,500.00		5,000.00		5,000.00		5,000.00	
Engineering Fees	0.00		5,000.00		5,000.00		5,000.00		5,000.00	
District Counsel	3,067.80		5,000.00		8,067.80		15,000.00		15,000.00	
Audit Fees	4,200.00		800.00		5,000.00		5,000.00		4,500.00	
Legal Advertising	917.81		833.33		1,751.14		2,500.00		2,500.00	
Website Maintenance Fee	1,780.00		2,080.00		3,860.00		2,580.00		2,580.00	
Utilities	9,097.91		2,902.09		12,000.00		12,000.00		13,000.00	
Miscellaneous Charges	29.14		475.00		504.14		1,425.00		2,550.00	
Dues, Licenses & Fees	175.00		0.00		175.00		500.00		175.00	
Total General & Administrative	$54,678.03		$23,965.42		$78,643.45		$88,855.00		$88,855.00	
Expenses										

New Port - Tampa Bay Community Development District FY 2024 Proposed Debt Service Budget

REVENUES:

FY2024 Proposed Series 2021 Budget

Special Assessments	$	886,631.26

TOTAL REVENUES	$	886,631.26

EXPENDITURES:	
Interest 11/01/2023	$	221,621.88	
Principal 5/1/2024	$	225,000.00	
Interest 5/1/2024	$	221,621.88	
TOTAL EXPENDITURES	$	668,243.76	

EXCESS REVENUES	

$	

218,387.50	

Interest 11/01/2024	

$	

218,387.50	

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183008B2Z000000000250A
183008B2Z000000000260A
183008B2Z000000000270A
183008B2Z000000000280A
183008B2Z000000000290A
183008B2Z000000000300A
183008B2Z000000000310A
183008B2Z000000000320A
183008B2Z000000000330A
183008B2Z000000000340A
183008B2Z000000000350A
183008B2Z000000125670A
183008B2Z000000500000A
183008C0W000000000030A
183008C0W000000000040A
183008C0W000000000050A
183008C0W0000000001A0A
183008C0W0000000010A0A

Folio	tax_dist Current Year Assessments
1319290101 098		
1324274082 098	2,939.71	
1324274084 098	1,456.61	
1324274086 098	12,983.63	
1324274096 098	291.32	
1324274098 098	0.00	
1324274114 098	4,316.87	
1324274116 098	3,522.36	
1324274118 098	31,966.05	
1324274122 098	450.23	
1324274124 098	1,350.68	
1324274120 098		
1324274132 098	47.91	
1324274134 098	47.91	
1324274136 098	47.91	
1324274138 098	47.91	
1324274140 098	47.91	
1324274142 098	47.91	
1324274144 098	47.91	
1324274146 098	47.91	
1324274148 098	47.91	
1324274150 098	47.91	
1324274152 098	47.91	
1324274154 098	47.91	
1324274156 098	47.91	
1324274158 098	47.91	
1324274160 098	47.91	
1324274162 098	47.91	
1324274164 098	47.91	
1324274166 098	47.91	
1324274168 098	47.91	
1324274170 098	47.91	
1324274172 098	47.91	
1324274174 098	47.91	
1324274176 098	47.91	
1324274178 098	47.91	
1324274180 098	47.91	
1324274182 098	47.91	
1324274184 098	47.91	
1324274186 098	47.91	
1324274188 098	47.91	
1324274190 098	47.91	
1324274192 098	47.91	
1324274194 098	47.91	
1324274196 098	47.91	
1324274198 098	47.91	
1324274200 098	47.91	
1324274202 098	0	
1324274204 098	105.94	
1324274246 098	1,721.45	
1324274248 098	2,595.42	
1324274250 098	3,178.07	
1324274258 098		
1324274256 098	317.81	

1324274254 098	211.87	
1324274252 098	2,833.78	
1324274262 098	47.91	
1324274264 098	47.91	
1324274266 098	47.91	
1324274268 098	47.91	
1324274270 098	47.91	
1324274272 098	47.91	
1324274274 098	47.91	
1324274276 098	47.91	
1324274278 098	47.91	
1324274280 098	47.91	
1324274282 098	47.91	
1324274284 098	47.91	
1324274286 098	47.91	
1324274288 098	47.91	
1324274290 098	47.91	
1324274292 098	47.91	
1324274294 098	47.91	
1324274296 098	47.91	
1324274298 098	47.91	
1324274300 098	47.91	
1324274302 098	47.91	
1324274304 098	47.91	
1324274306 098	47.91	
1324274308 098	47.91	
1324274310 098	47.91	
1324274312 098	47.91	
1324274314 098	47.91	
1324274316 098	47.91	
1324274318 098	47.91	
1324274320 098	47.91	
1324274322 098	47.91	
1324274324 098	47.91	
1324274326 098	47.91	
1324274328 098	47.91	
1324274330 098	47.91	
1324274332 098	47.91	
1324274334 098	47.91	
1324274336 098	47.91	
1324274338 098	47.91	
1324274340 098	47.91	
1324274342 098	47.91	
1324274344 098	47.91	
1324274346 098	47.91	
1324274348 098	47.91	
1324274350 098	47.91	
1324274352 098	47.91	
1324274354 098	47.91	
1324274356 098	47.91	
1324274358 098	47.91	
1324274360 098	47.91	
1324274362 098	47.91	
1324274364 098	47.91	
1324274366 098	47.91	

183008C0W0000000010B0A
183008C0W000000A00000A
183008C1Y000000000010A
183008C1Y000000000020A
183008C1Y000000000030A
183008C1Y000000000040A
183008C1Y000000000050A
183008C1Y000000000060A
183008C1Y000000000070A
183008C1Y000000000080A
183008C1Y000000000090A
183008C1Y000000000100A
183008C1Y000000000110A
183008C1Y000000000120A
183008C1Y000000000130A
183008C1Y000000000140A
183008C1Y000000000150A
183008C1Y000000000160A
183008C1Y000000000170A
183008C1Y000000000180A
183008C1Y000000000190A
183008C1Y000000000200A
183008C1Y000000000210A
183008C1Y000000000220A
183008C1Y000000000230A
183008C1Y000000000240A
183008C1Y000000000250A
183008C1Y000000000260A
183008C1Y000000000270A
183008C1Y000000000280A
183008C1Y000000000290A
183008C1Y000000000300A
183008C1Y000000000310A
183008C1Y000000000320A
183008C1Y000000000330A
183008C1Y000000000340A
183008C1Y000000000350A
183008C1Y000000000360A
183008C1Y000000000370A
183008C1Y000000000380A
183008C1Y000000000390A
183008C1Y000000000400A
183008C1Y000000000410A
183008C1Y000000000420A
183008C1Y000000000430A
183008C1Y000000000440A
183008C1Y000000000450A
183008C1Y000000000460A
183008C1Y000000000470A
183008C1Y000000000480A
183008C1Y000000000490A
183008C1Y000000000500A
183008C1Y000000000510A
183008C1Y000000000520A
183008C1Y000000000530A

1324274368 098	47.91	
1324274370 098	47.91	
1324274372 098	47.91	
1324274374 098	47.91	
1324274376 098	47.91	
1324274378 098	47.91	
1324274380 098	47.91	
1324274382 098	47.91	
1324274384 098	47.91	
1324274386 098	47.91	
1324274388 098	47.91	
1324274390 098	47.91	
1324274392 098	47.91	
1324274394 098	47.91	
1324274396 098	47.91	
1324274398 098	8,183.52	
1324274410 098	47.91	
1324274412 098	47.91	
1324274414 098	47.91	
1324274416 098	47.91	
1324274418 098	47.91	
1324274420 098	47.91	
1324274422 098	47.91	
1324274424 098	47.91	
1324274426 098	47.91	
1324274428 098	47.91	
1324274430 098	47.91	
1324274432 098	47.91	
1324274438 098	47.91	
1324274440 098	47.91	
1324274442 098	47.91	
1324274444 098	47.91	
1324274446 098	47.91	
1324274448 098	47.91	
1324274450 098	47.91	
1324274452 098	47.91	
1324274454 098	47.91	
1324274456 098	47.91	
1324274458 098	47.91	
1324274460 098	47.91	
1324274462 098	47.91	
1324274464 098	47.91	
1324274466 098	47.91	
1324274468 098	47.91	
1324274470 098	47.91	
1324274472 098	47.91	
1324274474 098	47.91	
1324274476 098	47.91	
1324274478 098	47.91	
1324274480 098	47.91	
1324274482 098	3,548.84	
1324274506 098	1,937.20	
1324274508 098	1,937.20	
1324274510 098	1,937.20	
1324274512 098	1,937.20	

183008C1Y000000000540A
183008C1Y000000000550A
183008C1Y000000000560A
183008C1Y000000000570A
183008C1Y000000000580A
183008C1Y000000000590A
183008C1Y000000000600A
183008C1Y000000000610A
183008C1Y000000000620A
183008C1Y000000000630A
183008C1Y000000000640A
183008C1Y000000000650A
183008C1Y000000000660A
183008C1Y000000000670A
183008C1Y000000000680A
183008C1Y000000100000A
183008C2R000000000730A
183008C2R000000000740A
183008C2R000000000750A
183008C2R000000000760A
183008C2R000000000770A
183008C2R000000000780A
183008C2R000000000790A
183008C2R000000000800A
183008C2R000000000810A
183008C2R000000000820A
183008C2R000000000830A
183008C2R000000000840A
183008C2R000000000870A
183008C2R000000000880A
183008C2R000000000890A
183008C2R000000000900A
183008C2R000000000910A
183008C2R000000000920A
183008C2R000000000930A
183008C2R000000000940A
183008C2R000000000950A
183008C2R000000000960A
183008C2R000000000970A
183008C2R000000000980A
183008C2R000000000990A
183008C2R000000001000A
183008C2R000000001010A
183008C2R000000001020A
183008C2R000000001030A
183008C2R000000001040A
183008C2R000000001050A
183008C2R000000001060A
183008C2R000000001070A
183008C2R000000001080A
183008C2R000000100000A
183008D09000000001080A
183008D09000000001090A
183008D09000000001100A

1324274514 098	1,937.20	
1324274742 098		
1324274516 098	1,937.20	
1324274518 098	1,937.20	
1324274520 098	1,937.20	
1324274522 098	1,937.20	
1324274524 098	1,937.20	
1324274526 098	1,937.20	
1324274528 098	1,937.20	
1324274530 098	1,937.20	
1324274532 098	1,937.20	
1324274534 098	1,937.20	
1324274536 098	1,937.20	
1324274538 098	1,937.20	
1324274540 098	1,937.20	
1324274542 098	1,937.20	
1324274544 098	1,937.20	
1324274546 098	1,937.20	
1324274548 098	1,937.20	
1324274550 098	1,937.20	
1324274552 098	1,937.20	
1324274554 098	1,937.20	
1324274556 098	1,937.20	
1324274558 098	1,937.20	
1324274560 098	1,937.20	
1324274562 098	1,937.20	
1324274564 098	1,937.20	
1324274566 098	1,937.20	
1324274568 098	1,937.20	
1324274570 098	1,937.20	
1324274572 098	1,937.20	
1324274574 098	1,937.20	
1324274576 098	1,937.20	
1324274578 098	1,937.20	
1324274580 098	1,937.20	
1324274582 098	1,937.20	
1324274584 098	1,937.20	
1324274586 098	1,937.20	
1324274588 098	1,937.20	
1324274590 098	1,937.20	
1324274592 098	1,937.20	
1324274594 098	1,937.20	
1324274596 098	1,937.20	
1324274598 098	1,937.20	
1324274600 098	1,937.20	
1324274602 098	1,937.20	
1324274604 098	1,937.20	
1324274606 098	1,937.20	
1324274608 098	1,937.20	
1324274610 098	1,937.20	
1324274612 098	1,937.20	
1324274614 098	1,937.20	
1324274616 098	1,937.20	
1324274618 098	1,937.20	
1324274620 098	1,937.20	

183008D09000000012000A
183008D09000000022010A
183008D09000000022040A
183008D09000000022050A
183008D09000000022060A
183008D09000000022070A
183008D09000000022080A
183008D09000000033010A
183008D09000000033030A
183008D09000000033040A
183008D09000000033050A
183008D09000000033060A
183008D09000000033070A
183008D09000000033080A
183008D09000000044010A
183008D09000000044030A
183008D09000000044040A
183008D09000000044050A
183008D09000000044060A
183008D09000000044070A
183008D09000000044080A
183008D09000000055010A
183008D09000000055030A
183008D09000000055040A
183008D09000000055050A
183008D09000000055060A
183008D09000000055070A
183008D09000000055080A
183008D09000000066010A
183008D09000000066020A
183008D09000000066030A
183008D09000000066040A
183008D09000000066050A
183008D09000000066060A
183008D09000000066070A
183008D09000000066080A
183008D09000000077010A
183008D09000000077020A
183008D09000000077030A
183008D09000000077040A
183008D09000000077050A
183008D09000000077060A
183008D09000000077070A
183008D09000000077080A
183008D09000000088010A
183008D09000000088020A
183008D09000000088030A
183008D09000000088040A
183008D09000000088050A
183008D09000000088060A
183008D09000000088070A
183008D09000000088080A
183008D09000000099010A

1324274622 098	1,937.20	
1324274624 098	1,937.20	
1324274626 098	1,937.20	
1324274628 098	1,937.20	
1324274630 098	1,937.20	
1324274632 098	1,937.20	
1324274634 098	1,937.20	
1324274636 098	1,937.20	
1324274638 098	1,937.20	
1324274640 098	1,937.20	
1324274642 098	1,937.20	
1324274644 098	1,937.20	
1324274646 098	1,937.20	
1324274648 098	1,937.20	
1324274650 098	1,937.20	
1324274652 098	1,937.20	
1324274654 098	1,937.20	
1324274656 098	1,937.20	
1324274658 098	1,937.20	
1324274660 098	1,937.20	
1324274662 098	1,937.20	
1324274664 098	1,937.20	
1324274666 098	1,937.20	
1324274668 098	1,937.20	
1324274670 098	1,937.20	
1324274672 098	1,937.20	
1324274674 098	1,937.20	
1324274676 098	1,937.20	
1324274678 098	1,937.20	
1324274680 098	1,937.20	
1324274682 098	1,937.20	
1324274684 098	1,937.20	
1324274686 098	1,937.20	
1324274688 098	1,937.20	
1324274690 098	1,937.20	
1324274692 098	1,937.20	
1324274694 098	1,937.20	
1324274696 098	1,937.20	
1324274698 098	1,937.20	
1324274700 098	1,937.20	
1324274702 098	1,937.20	
1324274704 098	1,937.20	
1324274706 098	1,937.20	
1324274708 098	1,937.20	
1324274710 098	1,937.20	
1324274712 098	1,937.20	
1324274714 098	1,937.20	
1324274716 098	1,937.20	
1324274718 098	1,937.20	
1324274720 098	1,937.20	
1324274722 098	1,937.20	
1324274724 098	1,937.20	
1324274726 098	1,937.20	
1324274728 098	1,937.20	
1324274730 098	1,937.20	

183008D09000000099040A
183008D09000000099050A
183008D09000000099060A
183008D09000000099070A
183008D09000000099080A
183008D09000000100010A
183008D09000000100020A
183008D09000000100030A
183008D09000000100040A
183008D09000000100050A
183008D09000000100060A
183008D09000000100070A
183008D09000000100080A
183008D09000000110010A
183008D09000000110020A
183008D09000000110030A
183008D09000000110040A
183008D09000000110050A
183008D09000000110060A
183008D09000000110070A
183008D09000000110080A
183008D09000000120010A
183008D09000000120020A
183008D09000000120030A
183008D09000000120040A
183008D09000000120050A
183008D09000000120060A
183008D09000000120070A
183008D09000000120080A
183008D09000000140010A
183008D09000000140020A
183008D09000000140030A
183008D09000000140040A
183008D09000000140050A
183008D09000000140060A
183008D09000000140070A
183008D09000000140080A
183008D09000000150010A
183008D09000000150020A
183008D09000000150030A
183008D09000000150040A
183008D09000000150050A
183008D09000000150060A
183008D09000000150070A
183008D09000000150080A
183008D09000000160010A
183008D09000000160020A
183008D09000000160030A
183008D09000000160040A
183008D09000000160050A
183008D09000000160060A
183008D09000000160070A
183008D09000000160080A

1324274732 098	1,937.20	
1324274734 098	1,937.20	
1324274736 098	1,937.20	
1324274738 098	1,937.20	
1324274740 098	1,937.20	
1324274746 098		

183008D09000000170030A
183008D09000000170040A
183008D09000000170050A
183008D09000000170060A
183008D09000000C00000A
183008D09000000ROOF00A 1324274744 098

1324274492 098	1,937.20	
1324274494 098	1,937.20	
1324274496 098	1,937.20	
1324274498 098	1,937.20	
1324274500 098	1,937.20	
1324274502 098	1,937.20	
1324274504 098	1,937.20	
	330,687.83	
Debt Service	236,161.25	
	94,526.58	
collection	5,671.59	
Net O&M	88,854.99	

183008D09000000TH1010A
183008D09000000TH1020A
183008D09000000TH1030A
183008D09000000TH1040A
183008D09000000TH1050A
183008D09000000TH1060A
183008D09000000TH1070A

NEW PORT – TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

Fiscal Year 2022 Audit Report

NEW PORT TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT
CITY OF TAMPA, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2022

NEW PORT TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT CITY OF TAMPA, FLORIDA

TABLE OF CONTENTS

Page	
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements: Statement of Net Position
Statement of Activities Fund Financial Statements:
Balance Sheet – Governmental Funds
Reconciliation of the Balance Sheet – Governmental Funds to the Statement of Net Position
Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
Notes to Financial Statements	

7
8

9

10

11

12
13-20	
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – General Fund
Notes to Required Supplementary Information	

21
22	
OTHER INFORMATION
Data Elements required by FL Statute 218.39 (3) (c)	
23	
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	

24-25	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	

26	
MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
27-28	

INDEPENDENT AUDITOR’S REPORT

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

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

Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of New Port Tampa Bay Community Development District, City of Tampa, Florida (“District”) as of and for the fiscal year ended September 30, 2022, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
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 the District as of September 30, 2022, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for 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.
In preparing the financial statements, management is required to evaluate 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 twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives 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 opinions. 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 GAAS will always detect a material misstatement when it exists. 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. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
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. Accordingly, no such opinion is expressed.
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.
Conclude whether, in our judgment, 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 a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, 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 Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c), but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated June 29, 2023, 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, contracts, grant agreements and other matters. The purpose of that report is solely 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 the effectiveness of the District’s 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 the District’s internal control over financial reporting and compliance.

June 29, 2023

MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of New Port Tampa Bay Community Development District, City of Tampa, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2022. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $2,934,002.

The change in the District’s total net position in comparison with the prior fiscal year was ($553,613), a decrease. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2022, the District’s governmental funds reported combined ending fund balances of $2,525,736, a decrease of ($1,205,288) in comparison with the prior fiscal year. The total fund balance is non-spendable for deposits and prepaid items, restricted for debt service and capital projects, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.

OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis is intended to serve as the introduction to the District’s basic financial statements. The District’s basic financial statements are comprised of three components: 1) government- wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-Wide Financial Statements

The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by special assessment revenues. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance functions.

Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.

OVERVIEW OF FINANCIAL STATEMENTS (Continued)
Fund Financial Statements (Continued) Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflow of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains three governmental funds for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund and capital projects fund, all of which are considered major funds.

The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

Notes to the Financial Statements

The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

GOVERNMENT-WIDE FINANCIAL ANALYSIS

As noted earlier, net position may serve over time as a useful indicator of an entity’s financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year.

Key components of the District’s net position are reflected in the following table:

NET POSITION
SEPTEMBER 30,	
	2022	2021	

Assets, excluding capital assets	
$ 3,295,202	
$ 4,361,769	
Capital assets, net of depreciation	12,175,782	11,099,231	
Total assets	15,470,984	15,461,000	
Liabilities, excluding long-term liabilities	956,982	393,385	
Long-term liabilities	11,580,000	11,580,000	
Total liabilities	12,536,982	11,973,385	
Net position			
Net investment in capital assets	595,782	185,203	
Restricted	3,017,919	3,313,957	
Unrestricted	(679,699)	(11,545)	
Total net position	$ 2,934,002	$ 3,487,615	

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure) less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District’s other obligations.

The District’s net position decreased during the most recent fiscal year. The majority of the decrease represents the extent to which the cost of operations and depreciation expense exceeded ongoing program revenues.

Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
	2022	2021	
Revenues:			
Program revenues:			
Charges for services	$	83,605	$	69,352	
Operating grants and contributions	1,729	29	
Capital grants and contributions	4,463	245	
Total revenues	89,797	69,626	
Expenses:			
General government	60,502	57,282	
Maintenance and operations	133,200	133,200	
Interest and other charges	449,708	718,194	
Total expenses	643,410	908,676	
Special item: cancellation of debt	-	7,500,000	
Change in net position	(553,613)	6,660,950	
Net position - beginning	3,487,615	(3,173,335)	
Net position - ending	$ 2,934,002	$ 3,487,615	
As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2022 was $643,410. The costs of the District’s activities were primarily funded by program revenues. Program revenues are comprised primarily of assessments. In fiscal year 2022 expenses decreased as bond issuance costs incurred in the fiscal year 2021 did not recur in fiscal year 2022.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2022.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

At September 30, 2022, the District had $12,525,432 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $349,650 has been taken, which resulted in a net book value of $12,175,782. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt

At September 30, 2022, the District had $00,580,000 Bonds outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND OTHER EVENTS

The District does not anticipate any major projects or significant changes to its infrastructure maintenance program for the subsequent fiscal year. In addition, it is anticipated that the general operations of the District will remain fairly constant.

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT

This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the New Port Tampa Bay Community Development District’s Finance Department at 3501 Quadrangle Blvd., Suite 270, Orlando, Florida, 32817.

NEW PORT TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT CITY OF TAMPA, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2022

Governmental
	 		Activities		
ASSETS			
Cash	$	99,696	
Assessments receivable		663	
Interest receivable		3,921	
Deposits and prepaid expenses Restricted assets:		9,990	
Investments		3,180,932	
Capital assets:			
Nondepreciable		8,529,432	
Depreciable, net		    3,646,350 	
Total assets		    15,470,984 	
LIABILITIES			
Accounts payable and accrued expenses		541,554	
Retainage payable		227,885	
Accrued interest payable		187,543	
Non-current liabilities:			
Due within one year
Due in more than one year		215,000
    11,365,000 	
Total liabilities		    12,536,982 	
NET POSITION			
Net investment in capital assets		595,782	
Restricted for debt service		704,427	
Restricted for capital projects		2,313,492	
Unrestricted		     (679,699)	
Total net position	 $		2,934,002 	

See notes to the financial statements

NEW PORT TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT CITY OF TAMPA, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2022

Net (Expense) Revenue and Changes in Net
Program Revenues		Position Charges	Operating	Capital
for		Grants and		Grants and	Governmental Functions/Programs		Expenses	Services	Contributions	Contributions		Activities	 Primary government:
Governmental activities:
General government	$	60,502	$	60,502	$	-	$	-	$	-	
Maintenance and operations	133,200	23,103	-	4,463	(105,634)	
Interest on long-term debt		449,708	-	1,729	-	(447,979)
Total governmental activities		643,410	83,605	1,729	4,463	(553,613)

Change in net position	(553,613)	
Net position - beginning		3,487,615 	
Net position - ending	 $	2,934,002 	

See notes to the financial statements

BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2022

			          Major Funds				Total	
			Debt		Capital	Governmental	
	General	Service		Projects	Funds	
ASSETS							
Cash	$	79,837	$	-	$	19,859	$	99,696	
Investment		-	890,872		2,290,060	3,180,932	
Assessments receivable		663	-		-	663	
Interest receivable		-	1,098		2,823	3,921	
Deposits and prepaid items		9,240	-		750	9,990	
Total assets	$	89,740	$	891,970	$	2,313,492	$ 3,295,202	

LIABILITIES AND FUND BALANCES		
Liabilities:		
Accounts payable and accrued expenses	$	3,354	$	-	$	538,200	$	541,554	
Retainage payable	-	-	227,885	227,885	
Total liabilities	3,354	-	766,085	769,439	

Fund balances: Nonspendable:
Deposits and prepaid items	9,240	-	750	9,990	
Restricted for:					
Debt service	-	891,970	-	891,970	
Capital projects	-	-	1,546,657	1,546,657	
Unassigned	77,146	-	-	77,146	
Total fund balances	86,386	891,970	1,547,407	2,525,763	

Total liabilities and fund balances	
$	89,740	
$	891,970	
$	2,313,492	
$ 3,295,202	

See notes to the financial statements

RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2022

Fund balance - governmental funds	$	2,525,763	
Amounts reported for governmental activities in the statement of net position are different because:			
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the government as a whole.
Cost of capital assets Accumulated depreciation	

12,525,432
	(349,650)	

12,175,782	
Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Accrued interest payable Bonds payable	

(187,543)
  (11,580,000)		

(11,767,543)	
Net position of governmental activities	 $ 	2,934,002 	

See notes to the financial statements

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2022

	Major Funds		Total
Debt		Capital	Governmental General	Service	Projects		Funds
REVENUES
Assessments
Net investment earnings Total revenues	
$	
83,605
- 83,605	
$	
- 1,729
1,729	
$	
- 4,463
4,463	
$	
83,605
6,192
89,797	

EXPENDITURES									
Current:									
General government		60,502		-		-		60,502	
Debt service:									
Interest		-		449,425		-		449,425	
Capital outlay		-		-		1,209,751		1,209,751	
Total expenditures		60,502		449,425		1,209,751		1,719,678	

Excess (deficiency) of revenues									
over (under) expenditures		23,103		(447,696)		(1,205,288)		(1,629,881)	
OTHER FINANCING SOURCES (USES)									
Transfers in (out)		(12,892)		(470)		13,362		-	
Total other financing sources (uses)		(12,892)		(470)		13,362		-	

Net change in fund balances		
10,211		
(448,166)		
(1,191,926)		
(1,629,881)	
Fund balances - beginning (as restated, see Note 2)		
76,175		
1,340,136		
2,739,333		
4,155,644	

Fund balances - ending	
$	
86,386	
$	
891,970	
$	
1,547,407	
$	
2,525,763	

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2022	

Net change in fund balances - total governmental funds	
$ (1,629,881)	
Amounts reported for governmental activities different because:	in the statement of activities are			
Governmental funds report capital outlays as expenditures, however, the cost of capital assets is eliminated in the statement of activities and capitalized in the statement of net position.		

1,209,751	
Depreciation on capital assets is not recognized in the governmental fund financial statements but is reported as an expense in the statement of activities.		

(133,200)	
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities
but not in the fund financial statements.				

(283)	
Change in net position of governmental activities	 	$		(553,613)	

NOTES TO FINANCIAL STATEMENTS NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY
New Port Tampa Bay Community Development District ("District") was established on August 25, 2005, by Ordinance 2005-233 of the City of Tampa, Florida, pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected by the owners of the property within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes. At September 30, 2022, all of the Board members are affiliated with the Developer.

The Board has the responsibility for:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable, and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.

The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment; operating- type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.

Assessments
Assessments are non-ad valorem assessments on benefited lands within the District. Assessments are levied to pay for the operations and maintenance of the District. The fiscal year for which annual assessments are levied begins on October 1 with discounts available for payments through February 28 and become delinquent on April 1. The District’s annual assessments for operations and debt service are billed and collected by the County Tax Assessor/Collector. The amounts remitted to the District are net of applicable discounts or fees and include interest on monies held from the day of collection to the day of distribution.

Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

The District reports the following major governmental funds:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.

Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest on long-term debt.

Capital Projects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.

When both restricted and unrestricted resources are available for use, it is the government’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

Assets, Liabilities and Net Position or Equity

Restricted Assets
These assets represent cash and investments set aside pursuant to debt covenants or other contractual restrictions.

Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).

The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:

The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

Securities listed in paragraphs c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.

Inventories and Prepaid Items
Inventories of governmental funds are recorded as expenditures when consumed rather than when purchased.

Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets, which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:
Assets	Years
Stormwater management system	30

In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.

Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized ratably over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

The District can establish limitations on the use of fund balance as follows:
Committed fund balance – Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.

Assigned fund balance – Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

Fund Equity/Net Position (Continued)
Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

Other Disclosures

Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

Prior Period Adjustment
The 2022 report has adjusted the following items listed in the 2021 report:

Capital projects

General fund	fund	
Fund balance - as previously stated	$	(11,545) $	2,827,053	
Overstatement of capital projects fund balance	-	(87,720)	
Understatement of general fund balances	87,720	-	
Fund balance - as restated	$	76,175	$	2,739,333	

NOTE 3 – BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year-end.

The District follows these procedures in establishing the budgetary data reflected in the financial statements.

Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain public comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriation for annually budgeted funds lapse at the end of the year.

Deposits
The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

Investments
The District’s investments were held as follows at September 30, 2022:

	Amortized cost	Credit Risk	Maturities	
U.S. Bank Money Market	$	3,180,932	N/A	N/A	
Total Investments	$	3,180,932			

Credit risk – For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk – The District places no limit on the amount the District may invest in any one issuer.

Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates

However, the Bond Indenture limits the type of investments held using unspent proceeds.

Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1:	Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.

The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. Accordingly, the District’s investments have been reported at amortized cost above.

Interfund transfers for the fiscal year ended September 30, 2022 were as follows:

Fund	Transfer in	Transfer out

General	$	-	$	12,892	
Debt service	-	470	
Capital projects	13,362	-	
Total	$	13,362	$	13,362	

Transfers are used to move revenues from the fund where collection occurs to the fund where funds have been reallocated for use. In the case of the District, transfers from the general fund to the capital projects fund were made to move capitalizable expenditures into the capital projects fund.

NOTE 6 – CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2022 was as follows:

Beginning			Ending	
Balance	Additions	Reductions	Balance	

Governmental activities									
Capital assets, not being depreciated									
Infrastructure under construction	$	7,319,681	$	1,209,751	$	-	$	8,529,432	
Total capital assets, not being depreciated		7,319,681		1,209,751		-		8,529,432	

Capital assets, being depreciated									
Infrastructure		3,996,000		-		-		3,996,000	
Total capital assets, being depreciated

Less accumulated depreciation for: Infrastructure		3,996,000

216,450		-

133,200		-

-		3,996,000

349,650	
Total accumulated depreciation		216,450		133,200		-		349,650	

Total capital assets, being depreciated, net		
3,779,550		
(133,200)		
-		
3,646,350	

Governmental activities capital assets, net	
$ 11,099,231	
$	
1,076,551	
$	
-	
$ 12,175,782	

Prior to issuing the Series 2021 bonds the District had $3,996,000 in capital assets. The total projected cost of the 2021 project has been estimated at approximately $10,229,060. These amounts are to be funded with proceeds from Series 2021 Bonds with the remainder funded by the Developer. In addition, upon completion, certain improvements are to be conveyed to other entities for ownership and maintenance.
NOTE 7 – LONG-TERM LIABILITIES

Series 2021
On January 22, 2021, the District issued $11,580,000 of Capital Improvement Revenue Bonds, Series 2021 consisting of various term bonds with various maturity dates from May 1, 2026, to May 1, 2052 and with fixed interest rates ranging from 2.875% to 4.125%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2023 through May 1, 2052.

The Series 2021 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.

Series 2021 (Continued)
The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2022.

Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2022 were as follows:

Beginning			Ending	Due Within	
Balance	Additions	Reductions	Balance	One Year	

Governmental activities	
Bonds payable:	
Series 2021	$11,580,000	$	-	$	-	$11,580,000	$	215,000	
Total	$11,580,000	$	-	$	-	$11,580,000	$	215,000	

At September 30, 2022, the scheduled debt service requirements on the long-term debt were as follows:
Governmental Activities
Year ending						
September 30:	Principal		Interest		Total	
2023	$	215,000	$	449,425	$	664,425	
2024	225,000		443,244		668,244	
2025	230,000		436,775		666,775	
2026	235,000		430,163		665,163	
2027	245,000		423,406		668,406	
2028-2032	1,355,000		1,982,456		3,337,456	
2033-2037	1,640,000		1,709,338		3,349,338	
2038-2042	2,000,000		1,364,656		3,364,656	
2043-2047	2,435,000		928,331		3,363,331	
2048-2052
Total	3,000,000
$ 11,580,000	
$	381,563
8,549,357	
$ 20	3,381,563
,129,357	

NOTE 8 – DEVELOPER TRANSACTIONS

The Developer owns a portion of land within the District; therefore, assessment revenues in the general and debt service funds include the assessments levied on those lots owned by the Developer.

NOTE 9 – CONCENTRATION

A significant portion of the District’s activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District’s operations.

NOTE 10 – MANAGEMENT COMPANY

The District has contracted with a management company to perform management advisory services, which include financial and accounting services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, and other administrative costs.

NOTE 11 – 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. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years.

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2022

		Variance with	
Budgeted		Final Budget -	
	Amounts		Actual	Positive	
Original & Final	Amounts	(Negative)	
REVENUES
Assessments	$	81,105	$	83,605	$	2,500
Total revenues	81,105	83,605	2,500	

EXPENDITURES				
Current:				
General government	81,105	60,502	20,603	
Total expenditures	81,105	60,502	20,603	

Excess (deficiency) of revenues				
over (under) expenditures	-	23,103	23,103	
OTHER FINANCING SOURCES				
Transfers out	-	(12,892)	(12,892)	
Total other financing sources (uses)	-	(12,892)	(12,892)	

Net change in fund balances	
 $	-		
10,211  $	10,211 	
Fund balance - beginning			76,175 	
Fund balance - ending		 $	86,386 	

See notes to required supplementary information

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District’s budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2022.

OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C) UNAUDITED

Element	Comments
Number of district employees compensated (excluding Board) at 9/30/2022	0	
Number of independent contractors compensated in September 2022	4	
Employee compensation for FYE 9/30/2022 (paid/accrued)	$0	
Independent contractor compensation for FYE 9/30/2022	$60,502	
Construction projects to begin on or after October 1; (>$65K)		
Series 2021	$1,209,751	
Budget variance report	See page 21 of annual financial report	
Ad Valorem taxes;	Not applicable	
Millage rate FYE 9/30/2022	Not applicable	
Ad valorem taxes collected FYE 9/30/2022	Not applicable	
		
Non ad valorem special assessments;		
Special assessment rate FYE 9/30/2022	Operations and maintenance - $44.68	
	Debt service - N/A	
Special assessments collected FYE 9/30/2022	$83,605	
Outstanding Bonds:		
Series 2021, due May 1, 2052,	see Note 7 for details	

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

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

To the Board of Supervisors
New Port Tampa Bay Community Development District City of 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 the governmental activities and each major fund of New Port Tampa Bay Community Development District, City of Tampa, Florida (“District”) as of and for the fiscal year ended September 30, 2022, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated June 29, 2023.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the 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 the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the 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 a 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.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and 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. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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.

June 29, 2023

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

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

We have examined New Port Tampa Bay Community Development District, City of Tampa, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2022. Management is responsible for the District’s compliance with those requirements. Our responsibility is to express an opinion on the 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. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2022.

This report 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, management, and the Board of Supervisors of New Port Tampa Bay Community Development District, City of Tampa, Florida and is not intended to be and should not be used by anyone other than these specified parties.

June 29, 2023

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA

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

Report on the Financial Statements

We have audited the accompanying basic financial statements of New Port Tampa Bay Community Development District, City of Tampa, Florida ("District") as of and for the fiscal year ended September 30, 2022, and have issued our report thereon dated June 29, 2023.

Auditor’s Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; 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 Auditor General.

Other Reporting Requirements

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 the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated Xxxx, 2023, should be considered in conjunction with this management letter.

Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General of the state of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:

Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.

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, as applicable, management, and the Board of Supervisors of New Port Tampa Bay Community Development District, City of Tampa, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank New Port Tampa Bay Community Development District, City of Tampa, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

June 29, 2023

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS

None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None

COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

Unless otherwise required to be reported in the auditor’s report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.

There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2021.

Any recommendations to improve the local governmental entity's financial management.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2022.

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.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2022.

The name or official title and legal authority of the District are disclosed in the notes to the financial statements.

The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.

We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2022. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 23.

NEW PORT – TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

Payment Authorizations FY2023-128 – FY2023-136

Payment Authorization 128
4/14/2023

	PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED	

Item

Chairman / Vice Chairman

No.	Payee	Invoice #	FY 2023

1	PFM Group Consulting
District Management Fee: April 2023	
DM-04-2023-33	
$	
1,250.00	
2	Tampa Bay Times
Legal Advertising on 04/12/2023	
281959	
$	
333.50	
3	TECO (paid online)
4900 Bridge St; 03/08/23-04/05/23
4900 Bridge St; 03/09/23-04/10/23	
Acct: 221003010701
Acct: 221003123215	
$
$	
1,152.36
32.56	

TOTAL	$  2,768.42

Assistant Secretary

Payment Authorization 129
5/5/2023

	PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED	

Item

Chairman / Vice Chairman

No.	Payee	Invoice #	FY 2023

1	PFM Group Consulting
Disclosure Fee S2021A: 01/01/23-03/31/23 Postage: March 2023	
124673
OE-EXP-04-2023-16	
$
$	
1,250.00
2.40	
2	Spark Energy Gas (paid online)
4900 Bridge Street; Service 03/09/23-04/10/23	
468371	
$	
7.53	

TOTAL	$  1,259.93

Assistant Secretary

Payment Authorization 130
5/18/2023

	PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED	

Item

Chairman / Vice Chairman

No.	Payee	Invoice #	FY 2023

1	Straley Robin Vericker
District Counsel Through 04/15/2023	
23094	
$	
333.30	
2	TECO (paid online)
4900 Bridge St; 04/06/23-05/05/23
4900 Bridge St; 04/11/23-05/08/23	
Acct: 221003010701
Acct: 221003123215	
$
$	
1,154.14
32.56	

TOTAL	$  1,520.00

Assistant Secretary

Payment Authorization 131
5/25/2023

	PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED	

Item

Chairman / Vice Chairman

No.	Payee	Invoice #	FY 2023

1	PFM Group Consulting
District Management Fee: May 2023	
DM-05-2023-33	
$	
1,250.00	
2	Spark Energy Gas (paid online)
4900 Bridge Street; Service 04/11/23-05/08/23	
471466	
$	
7.53	

TOTAL	$  1,257.53

Assistant Secretary

Chairman / Vice Chairman

Payment Authorization 132
6/2/2023

	PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED	

Item		
No.	Payee	Invoice #	FY 2023	

1	
Grau and Associates
Audit FY 2022	

24257	

$  2,700.00	
				
		TOTAL	$  2,700.00	

Assistant Secretary

Payment Authorization 133
6/8/2023

	PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED	

Item
No.	Payee	Invoice #	FY 2023

1	PFM Group Consulting				
	Postage: April 2023	OE-EXP-05-2023-34	$	3.60	
2	VGlobalTech				
	Monthly Website Fee: Feb 2023	4746	$	110.00	
	Monthly Website Fee: Mar 2023	4813	$	110.00	
	Monthly Website Fee: Apr 2023	4927	$	110.00	
	Monthly Website Fee: May 2022	5014	$	110.00	
	Quarter 1 ADA Audit	4873	$	300.00	
	Quarter 3 ADA Audit	4303	$	300.00	
	Quarter 4 ADA Audit	4552	$	300.00	

		Subtotal

TOTAL	$

$	1,343.60

1,343.60	
					
Assistant Secretary		Chairman / Vice Chairman		

Payment Authorization 134
6/15/2023

	PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED	

Item
No.	Payee	Invoice #	FY 2023

1	PFM Group Consulting
District Management Fee: Jun 2023 Postage: May 2023	
DM-06-2023-34 OE-EXP-06-2023-28	
$
$	
1,250.00
1.80	
2	Straley Robin Vericker
District Counsel Through 05/15/2023	
23243	
$	
1,316.00	

		Subtotal

TOTAL	$

$	2,567.80

2,567.80	
					
Assistant Secretary		Chairman / Vice Chairman		

Payment Authorization 135
6/23/2023

	PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED	

Item
No.	Payee	Invoice #	FY 2023

1	Spark Energy Gas (paid online)

4900 Bridge Street; Service 05/09/23-06/07	474661	$	7.53

		Subtotal

TOTAL	$

$	7.53

7.53	
					
Assistant Secretary		Chairman / Vice Chairman		

Payment Authorization 136
6/30/2023

	PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED	

Item
No.	Payee	Invoice #	FY 2023

1	Business Observer
Legal Advertising on 06/23/23	
23-01910H	
$	
225.31	
2	TECO (paid online)
4900 Bridge St; 06/06/23-06/06/23
4900 Bridge St; 05/09/23-06/07/23	
Acct: 221003010701
Acct: 221003123215	
$
$	
1,238.14
32.56	

		Subtotal

TOTAL	$

$	1,496.01

1,496.01	
					
Assistant Secretary		Chairman / Vice Chairman		

NEW PORT – TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

Series 2021 Bonds
Requisition No. 31

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;

31 (Plaza application 34)
Plaza Construction Group Florida LLC
$180,428.46

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

April 10, 2023

6/9/2023

NEW PORT – TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

Westshore Marina District Phase 1 Master Infrastructure Improvements Payment Authorizations Nos. 236 - 239

B. Name of Payee:	TECO
C. Payee’s Invoice Number(s):	Account 221003010701 ($998.11)
Account 221003123215 ($ 32.56)
D. Amount Payable:	$1,030.67

The undersigned hereby certifies that:

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.

NEW PORT TAMPA BAY CDD	BOARD MEMBER ACKNOWLEDGEMENT AND APPROVAL OF PAYMENT

Signed: 		Signed: 	 Executive Director for West coast			Vice Chairman

Printed Name: Dominic Pickering	 Printed Name: Kevin Mays	

Date: 		Date:	

B. Name of Payee:	CIMA Energy Solutions, LLC
C. Payee’s Invoice Number(s):	48305649
D. Amount Payable:	$7.53

The undersigned hereby certifies that:

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.

NEW PORT TAMPA BAY CDD	BOARD MEMBER ACKNOWLEDGEMENT AND APPROVAL OF PAYMENT

Signed: 		Signed: 		 Executive Director for West Coast			Vice Chairman

Printed Name: Dominic Pickering	 Printed Name: Kevin Mays	

Date: 		Date:	

B. Name of Payee:	TECO
C. Payee’s Invoice Number(s):	Account 221003010701 ($963.27)
Account 221003123215 ($ 32.56)
D. Amount Payable:	$995.83

The undersigned hereby certifies that:

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.

NEW PORT TAMPA BAY CDD	BOARD MEMBER ACKNOWLEDGEMENT AND APPROVAL OF PAYMENT

Signed: 		Signed: 	 Executive Director for West coast			Vice Chairman

Printed Name: Dominic Pickering	 Printed Name: Kevin Mays	

Date: 		Date:	

B. Name of Payee:	Spark Energy Gas LLC (formerly CIMA)
C. Payee’s Invoice Number(s):	447603
D. Amount Payable:	$7.53

The undersigned hereby certifies that:

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.

NEW PORT TAMPA BAY CDD	BOARD MEMBER ACKNOWLEDGEMENT AND APPROVAL OF PAYMENT

Signed: 		Signed: 		 Executive Director for West Coast			Vice Chairman

Printed Name: Dominic Pickering	 Printed Name: Kevin Mays	

Date: 		Date:	

NEW PORT – TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

District Financials

General		Debt Service S2021
Bond	
		
Assets	

$125,027.43 1,728.50			
		$665,971.88
476.15	
$126,755.93		$666,448.03	

General Long-Term
Debt		Total	

$0.00		

$125,027.43 1,728.50
665,971.88
476.15
19,859.49
454,765.32
750.00
$1,268,578.77	

$666,448.03 10,698,551.97
$11,365,000.00		

$666,448.03 10,698,551.97
$11,365,000.00	
$11,365,000.00		$12,633,578.77	

Capital Projects

Current Assets
General Checking Account Prepaid Expenses
Debt Service Reserve Series 2021 Revenue Series 2021
Checking Account - Phase 2 Construction Acquisition/Construction Series 2021 Deposits
Total Current Assets

$19,859.49 454,765.32
750.00

$475,374.81

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

Total Assets

$0.00

 	
$126,755.93	$666,448.03

Liabilities and Net Assets

$0.00

$475,374.81

Current Liabilities Accounts Payable Retainage Payable
Total Current Liabilities

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

Total Liabilities

$4,136.71

 	
$4,136.71	$0.00

$0.00

 	
$4,136.71	$0.00

$338,440.13
$338,440.13

$0.00

$338,440.13

$0.00		$342,576.84	

$11,365,000.00
$11,365,000.00		

$11,365,000.00
$11,365,000.00	
$11,365,000.00		$11,707,576.84	

$4,136.71 338,440.13

 		

General	Debt Service S2021	Capital Projects	General Long-Term	Total	
	Bond		Debt		

Net Assets

$408,418.13 (322,030.60)
36,231.69

$122,619.22		

$891,970.70 (225,522.67)

$666,448.03		

$1,779,007.93 (1,410,473.25)
(231,600.00)
$136,934.68		

$0.00		$408,418.13 (322,030.60)
36,231.69

891,970.70
(225,522.67)

1,779,007.93
(1,410,473.25)

(231,600.00)
$926,001.93	
									
$126,755.93		$666,448.03		$475,374.81		$11,365,000.00		$12,633,578.77	

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

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets - General Government

Total Net Assets

Total Liabilities and Net Assets

New Port Tampa Bay CDD
Statement of Activities As of 6/30/2023

Revenues

General

Debt Service S2021

Capital Projects		General Long-Term
Debt		Total	
				
$90,875.41	
				438,707.04	
				(12,377.03)	
$12,377.03				12,377.03	
$12,377.03		$0.00		$529,582.45	
				
$2,629.00	
				4,148.37	
				11,250.00	
				2,500.00	
				3,067.80	
				10,000.00	
				4,200.00	
				29.14	
				917.81	
				1,780.00	
				175.00	
				9,097.91	
				4,883.00	
				215,000.00	
				449,425.02	
$1,442,203.93				1,442,203.93	
$1,442,203.93		$0.00		$2,161,306.98	
				
$34.31	
				12,572.34	
$19,353.65				19,353.65	
$19,353.65		$0.00		$31,960.30	
($1,410,473.25)		$0.00		($1,599,764.23)	

$1,547,407.93		
$0.00		
$2,525,766.16	

Bond

On-Roll Assessments	$90,875.41		
Other Assessments			$438,707.04	
Inter-Fund Group Transfers In			(12,377.03)	
Inter-Fund Transfers In				
Total Revenues	$90,875.41		$426,330.01	

Expenses

Public Officials' Liability Insurance	$2,629.00		
Trustee Services	4,148.37		
Management	11,250.00		
Disclosure Agent	2,500.00		
District Counsel	3,067.80		
Assessment Administration	10,000.00		
Audit	4,200.00		
Postage & Shipping	29.14		
Legal Advertising	917.81		
Web Site Maintenance	1,780.00		
Dues, Licenses, and Fees	175.00		
Electric	9,097.91		
General Insurance	4,883.00		
Principal Payment			$215,000.00	
Interest Payments			449,425.02	
Capital Expenditures				
Total Expenses	$54,678.03		$664,425.02	

Other Revenues (Expenses) & Gains (Losses)

Interest Income Interest Income Interest Income	$34.31		
$12,572.34		
Total Other Revenues (Expenses) & Gains (Losses)	$34.31		$12,572.34							
Change In Net Assets	$36,231.69		($225,522.67)							

Net Assets At Beginning Of Year	
$86,387.53		
$891,970.70							

Net Assets At End Of Year	

$122,619.22		

$666,448.03		

$136,934.68		

$0.00		

$926,001.93	

New Port Tampa Bay CDD
Budget to Actual

YTD Variance			FY 2023
Adopted Budget	

$	24,234.16		

$	

88,855.00	
34.31			-	
$	24,268.47		$	88,855.00	

$	491.50		
$	
2,850.00	
398.37			5,000.00	
-			15,000.00	
(3,750.00)			5,000.00	
(1,250.00)			5,000.00	
(8,182.20)			15,000.00	
2,500.00			10,000.00	
(375.00)			500.00	
(375.00)			500.00	
450.00			5,000.00	
(957.19)			2,500.00	
(1,039.61)			1,425.00	
(155.00)			2,580.00	
97.91			12,000.00	
(200.00)			500.00	
383.00			6,000.00	
$	(11,963.22)		$	88,855.00	

$	(11,963.22)		
$	
88,855.00	
				
$	36,231.69		$	-	

For the month ending 6/30/2023

Revenues
On-Roll Assessments Interest Income
Net Revenues

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

Total Expenses

Net Income (Loss)

YTD Actual

YTD Budget

$	90,875.41	$	66,641.25	
	34.31	-	
$	90,909.72	$	66,641.25	

$	
2,629.00	
$	2,137.50	
	4,148.37	3,750.00	
	11,250.00	11,250.00	
	-	3,750.00	
	2,500.00	3,750.00	
	3,067.80	11,250.00	
	10,000.00	7,500.00	
	-	375.00	
	-	375.00	
	4,200.00	3,750.00	
	917.81	1,875.00	
	29.14	1,068.75	
	1,780.00	1,935.00	
	9,097.91	9,000.00	
	175.00	375.00	
	4,883.00	4,500.00	
$	54,678.03	$	66,641.25	

$	
54,678.03	
$	66,641.25	
		
$	36,231.69	$	-	

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