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, October 17, 2024, at 11:00 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:	2539 895 0958 #

PROPOSED BOARD OF SUPERVISORS’ MEETING AGENDA

Administrative Matters
Call to Order
Roll Call to confirm quorum
Public Comment Period
Consideration of the July 18, 2024 Board of Supervisors’ Meeting Minute

General Business Matters
Review of District Maps (provided under separate cover)
Ownership
Maintenance Responsibility
Ratification of FIA Egis Insurance Proposal
Consideration of FY24 Auditor Engagement Letter
Discussion regarding Hurricane Clean-up Funding
Ratification of Payment Authorizations Nos. 167 – 176
Consideration of Payment Authorizations No. 177
Review of District Financial Position

Other Business
Staff Reports
District Counsel
District Engineer
District Manager
Custodian of Public Records and Records Management Liaison Officer
Audience Comments
Supervisors Requests

Adjournment

NEW PORT – TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

Consideration of the July 18, 2024
Board of Supervisors’ Meeting Minutes

MINUTES OF MEETING

NEW PORT - TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS’ MEETING MINUTES
Thursday, July 18, 2024, at 11:00 AM
1510 W. Cleveland Street, Tampa, Florida 33606

Board Members in attendance:

Kevin Mays	Vice Chairman
David D’Ambrosio	Assistant Secretary
Dominic Pickering	Assistant Secretary Also present:
Jane Gaarlandt	PFM
Jasmin Barone	PFM	(via phone)
Audrey Ryan	PFM	(via phone)
Venessa Ripoll	PFM	(via phone)
Vivek Babbar	Straley Robin Vericker
Kevin Plenzler	PFM	(via phone)
Chris Bodie	Site Serve	(via phone)
Ron Swichkaw	MP Tower
Don Bodie	MP Tower
Stephanie Honar	Inlet Park
Shawn Fogarty	Inlet Park
André Blanc	Public	(via phone)

FIRST ORDER OF BUSINESS	Administrative Matters

Call to Order and Roll Call

Ms. Gaarlandt called the New Port - Tampa Bay Community Development District Board of Supervisors Meeting to order at 11:02 a.m. Those in attendance are outlined above.

Public Comment Period

There were no public comments at this time.

The Board reviewed the minutes.

Consideration of the May 16, 2024, Board of Supervisors’ Meeting Minutes

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 approved the May 16, 2024, Board of Supervisors’ Meeting Minutes.

Consideration of Resolution 2024- 05, Adopting the Annual Meeting Schedule for Fiscal Year 2024- 2025

Ms. Gaarlandt noted that the proposed schedule is in line with the current quarterly schedule with meetings on the third Thursday of every third month at 11:00 a.m. at the current location.

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 approved Resolution 2024-05, Adopting the Annual Meeting Schedule for Fiscal Year 2024-2025.

Consideration of Resolution 2024- 06, Performance Measures, Standards, and Annual Reporting

Ms. Gaarlandt explained that this resolution satisfies new requirements under the legislature.

Mr. Babbar explained that this District would have more administrative items as opposed to field service or maintenance goals. He proposed amending Section 2 of Exhibit A to perform the inspection on an as-needed basis as opposed to annually.

There was discussion surrounding the new legislation and the proposed change.

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 approved Resolution 2024-06, Performance Measures, Standards, and Annual Reporting with the amendment of Section 2 to reflect an as-needed basis.

SECOND ORDER OF BUSINESS	General Business Matters

Public Hearing on the Adoption of the District’s Annual Budget
Public	Comments	and
Testimony
Board Comments
Consideration of Resolution 2024-07, Adopting the Fiscal Year 2025 Budget and Appropriating Funds
Consideration of Resolution 2024-08,	Levying	O&M Assessments and Certifying an Assessment Roll

Ms. Gaarlandt stated that the budget was provided to the city of Tampa at least 60 days prior to this hearing and that notices were mailed out and published.

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 opened the public hearing.

Mr. Babbar stated that this District is more of an administrative entity, with budget items reflecting insurance, management fees, and arbitrage, as opposed to field services. He gave an overview of the budget adoption process and explained the assessments. He stated that there was a slight increase in the overall budget, mainly driven by contracts, insurance, and similar items.

An audience member inquired about the addition of the Supervisor Fees line item and Mr. Babbar explained that this was due to the Board moving from developer Board members to resident Board members, who may elect to get compensation.

There was discussion regarding the number of lots accounted for in the budget and the number and status of the bonds. There was discussion regarding the Westshore Marina HOA’s relationship to the District and acquiring funding in anticipation of future expenditures. Mr. Babbar stated that how funding is acquired in the future will be up to the discretion of the Board.

Ms. Gaarlandt noted that the budget has not been changed since the last meeting.

Ms. Stephanie Honor inquired if the infrastructure, including sidewalks and the community, was under the responsibility of the Westshore Marina HOA and Ms. Gaarlandt confirmed that the District is not maintaining the infrastructure. There was discussion regarding the responsibilities of different entities in the community and creating a map to show which entity is responsible for certain areas. Ms. Gaarlandt will follow up with the District Engineer on the status of the map.

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 approved Resolution 2024-07, Adopting the Fiscal Year 2025 Budget and Appropriating Funds.

There was discussion surrounding the assessment and processes surrounding the assessment roll.

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 approved Resolution 2024-08, Levying O&M Assessments and Certifying an Assessment Roll.

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 closed the public hearing.

Consideration of the PFM Fee Increase Letter

Ms. Gaarlandt noted that this item reflects the increase to the District Management Fee line item that was approved in the budget.

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 approved the PFM Fee Increase Letter.

Ratification	of	Payment Authorizations Ns. 160 – 167

Ms. Gaarlandt stated that these are all standard District expenses that have been previously approved.

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 Payment Authorizations Nos. 160 – 167.

Review	of	District	Financial Position

The Board reviewed the District’s financial position. Ms. Gaarlandt stated that the District has just over $55,000.00 in expenditures. There was discussion surrounding if the Budget is operating on budget. Ms. Ryan confirmed that the District had spent more than anticipated on the General Insurance line item, but that the District would likely operate under the overall budget. No action was required by the Board.

THIRD ORDER OF BUSINESS	Other Business

Staff Reports

District Counsel – No report.

District Engineer – No report.

District Manager – Ms. Gaarlandt stated that most of the Board members had successfully completed their Form 1 filings. She stated that the required ethics training is due by December 31, 2024, for reporting on the 2025 Form 1 filing.

Mr. Babbar provided an overview of the Board Member Seats that are going to be filled by residents in November and the election process.

Supervisor	Requests	and Audience Comments

Mr. Ron Swichkow inquired on a gate behind the Maria Point Tower property being locked if it is public access. There was discussion regarding which entity was responsible for this area and the

proposed map of the area was reiterated. Ms. Shawn Fogarty stated that she can follow up with the Board of Inlet Shores to find out if they know anything on this matter.

FOURTH ORDER OF BUSINESS	Adjournment

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

On MOTION by Mr. Mays, seconded by Mr. Pickering, with all in favor, the July 18, 2024, Board of Supervisors Meeting for the New Port - Tampa Bay Community Development District was adjourned at approximately 11:38 a.m.

Secretary/Assistant Secretary	Chairperson/Vice-Chairperson

NEW PORT – TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

Review of District Maps
(provided under separate cover)

NEW PORT – TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

Ratification of
FIA Egis Insurance Proposal

Egis Insurance & Risk Advisors
Is pleased to provide a Proposal of Insurance Coverage for:

New Port Tampa Bay Community Development District

Please review the proposed insurance coverage terms and conditions carefully. Written request to bind must be received prior to the effective date of coverage.

The brief description of coverage contained in this document is being provided as an accommodation only and is not intended to cover or describe all Coverage Agreement terms. For more complete and detailed information relating to the scope and limits of coverage, please refer directly to the Coverage Agreement documents. Specimen forms are available upon request.

About FIA

Florida Insurance Alliance (“FIA”), authorized and regulated by the Florida Office of Insurance Regulation, is a non-assessable, governmental insurance Trust. FIA was created in September 2011 at a time when a large number of Special Taxing Districts were having difficulty obtaining insurance.
Primarily, this was due to financial stability concerns and a perception that these small to mid-sized Districts had a disproportionate exposure to claims. Even districts that were claims free for years could not obtain coverage. FIA was created to fill this void with the goal of providing affordable insurance coverage to Special Taxing Districts. Today, FIA proudly serves and protects nearly 1,000 public entity members.
Competitive Advantage
FIA allows qualifying Public Entities to achieve broad, tailored coverages with a cost-effective insurance program. Additional program benefits include:
Insure-to-value property limits with no coinsurance penalties
First dollar coverage for “alleged” public official ethics violations
Proactive in-house claims management and loss control department
Risk management services including on-site loss control, property schedule verification and contract reviews
Complimentary Property Appraisals
Online Risk Management Education & Training portal
Online HR & Benefits Support portal
HR Hotline
Safety Partners Matching Grant Program

How are FIA Members Protected?
FIA employs a conservative approach to risk management. Liability risk retained by FIA is fully funded prior to the policy term through member premiums. The remainder of the risk is transferred to reinsurers. FIA’s primary reinsurers, Lloyds of London and Hudson Insurance Company, both have AM Best A XV (Excellent) ratings and surplus of $2Billion or greater.

In the event of catastrophic property losses due to a Named Storm (i.e., hurricane), the program bears no risk as all losses are passed on to the reinsurers.

What Are Members Responsible For?
As a non-assessable Trust, our members are only responsible for two items:
Annual Premiums
Individual Member Deductibles

FIA Bylaws prohibit any assessments or other fees.

Additional information regarding FIA and our member services can be found at www.fia360.org.

Quotation being provided for:

New Port Tampa Bay Community Development District c/o PFM Group Consulting, LLC
3501 Quadrangle Boulevard, Suite 270
Orlando, FL 32817
Term: October 1, 2024 to October 1, 2025

Quote Number: 100124410

PROPERTY COVERAGE
SCHEDULE OF COVERAGES AND LIMITS OF COVERAGE
COVERED PROPERTY	
Total Insured Values –Building and Contents – Per Schedule on file totalling	Not Included	
Loss of Business Income	Not Included	
Additional Expense	Not Included	
Inland Marine	
Scheduled Inland Marine	Not Included	
It is agreed to include automatically under this Insurance the interest of mortgagees and loss payees where applicable without advice.

	Valuation	Coinsurance	
Property	Replacement Cost	None	
Inland Marine	Actual Cash Value	None	

DEDUCTIBLES:	Not Applicable	Per Occurrence, All other Perils, Building & Contents and
Extensions of Coverage.	
	Not Applicable	Total Insured Values per building, including vehicle values, for “Named Storm” at each affected location throughout Florida subject to a minimum of Not
Applicable per occurrence, per Named Insured.	
	Per Attached Schedule	Inland Marine	

Special Property Coverages	
Coverage	Deductibles	Limit	
Earth Movement	Not Applicable	Not Included	
Flood	Not Applicable	Not Included	
Boiler & Machinery	Not Applicable	Not Included	
TRIA		Not Included	
*Except for Zones A & V see page 8 (Terms and Conditions) excess of NFIP, whether purchased or not

TOTAL PROPERTY PREMIUM	Not Included

Extensions of Coverage
If marked with an "X" we will cover the following EXTENSIONS OF COVERAGE under this Agreement, These limits of liability do not increase any other applicable limit of liability.

(X)	Code	Extension of Coverage	Limit of Liability	
	A	Accounts Receivable	$500,000 in any one occurrence	
	B	Animals	$1,000 any one Animal
$5,000 Annual Aggregate in any one agreement period	
	C	Buildings Under Construction	As declared on Property Schedule, except new buildings being erected at sites other than a covered location which is limited to $250,000
estimated final contract value any one construction project.	
	D	Debris Removal Expense	$250,000 per insured or 25% of loss, whichever is greater	
	
E	Demolition Cost, Operation of Building
Laws and Increased Cost of
Construction	
$500,000 in any one occurrence	
	F	Duty to Defend	$100,000 any one occurrence	
	G	Errors and Omissions	$250,000 in any one occurrence	
	H	Expediting Expenses	$250,000 in any one occurrence	
	I	Fire Department Charges	$50,000 in any one occurrence	
	J	Fungus Cleanup Expense	$50,000 in the annual aggregate in any one occurrence	
	K	Lawns, Plants, Trees and Shrubs	$50,000 in any one occurrence	
	L	Leasehold Interest	Included	
	M	Air Conditioning Systems	Included	
	
N	New locations of current Insureds	$1,000,000 in any one occurrence for up to 90 days, except 60 days for Dade, Broward, Palm Beach from the date such new location(s) is first purchased, rented or occupied whichever is earlier. Monroe County on
prior submit basis only	
	O	Personal property of Employees	$500,000 in any one occurrence	
	P	Pollution Cleanup Expense	$50,000 in any one occurrence	
	Q	Professional Fees	$50,000 in any one occurrence	
	R	Recertification of Equipment	Included	
	S	Service Interruption Coverage	$500,000 in any one occurrence	
	T	Transit	$1,000,000 in any one occurrence	
	U	Vehicles as Scheduled Property	Included	
	V	Preservation of Property	$250,000 in any one occurrence	
	W	Property at Miscellaneous Unnamed Locations	$250,000 in any one occurrence	
	X	Piers, docs and wharves as Scheduled Property	Included on a prior submit basis only	

	Y	Glass and Sanitary Fittings Extension	$25,000 any one occurrence	
	Z	Ingress / Egress	45 Consecutive Days	
	AA	Lock and Key Replacement	$2,500 any one occurrence	
	BB	Awnings, Gutters and Downspouts	Included	
	CC	Civil or Military Authority	45 Consecutive days and one mile	

CRIME COVERAGE

Description	Limit	Deductible	
Forgery and Alteration	Not Included	Not Included	
Theft, Disappearance or Destruction	Not Included	Not Included	
Computer Fraud including Funds Transfer Fraud	Not Included	Not Included	
Employee Dishonesty, including faithful performance, per loss	Not Included	Not Included	

AUTOMOBILE COVERAGE

Coverages	Covered
Autos	Limit	Premium	
Covered Autos Liability	8,9	$1,000,000	Included	
Personal Injury Protection	N/A		Not Included	
Auto Medical Payments	N/A		Not Included	
Uninsured Motorists including Underinsured
Motorists	N/A		Not Included	
Physical Damage Comprehensive Coverage	N/A	Actual Cash Value Or Cost Of Repair, Whichever Is Less, Minus Applicable Deductible (See Attached Schedule)
For Each Covered Auto, But No Deductible Applies To Loss Caused By Fire or Lightning.

See item Four for Hired or Borrowed Autos.	Not Included	
Physical Damage Specified Causes of Loss Coverage	N/A	Actual Cash Value Or Cost Of Repair, Whichever Is Less, Minus Applicable Deductible (See Attached Schedule)
For Each Covered Auto For Loss Caused By Mischief Or Vandalism
See item Four for Hired or Borrowed Autos.	Not Included	
Physical Damage Collision Coverage	N/A	Actual Cash Value Or Cost Of Repair, Whichever Is Less, Minus Applicable Deductible (See Attached Schedule)
For Each Covered Auto
See item Four for Hired or Borrowed Autos.	Not Included	
Physical Damage Towing And Labor	N/A	$0 For Each Disablement Of A Private Passenger Auto	Not Included	

GENERAL LIABILITY COVERAGE (Occurrence Basis)
Bodily Injury and Property Damage Limit	$1,000,000
Personal Injury and Advertising Injury	Included
Products & Completed Operations Aggregate Limit	Included
Employee Benefits Liability Limit, per person	$1,000,000
Herbicide & Pesticide Aggregate Limit	$1,000,000
Medical Payments Limit	$5,000
Fire Damage Limit	Included
No fault Sewer Backup Limit	$25,000/$250,000
General Liability Deductible	$0

PUBLIC OFFICIALS AND EMPLOYMENT PRACTICES LIABILITY (Claims Made)
Public Officials and Employment Practices Liability Limit	Per Claim	$1,000,000
Aggregate	$2,000,000
Public Officials and Employment Practices Liability Deductible	$0
Supplemental Payments: Pre-termination $2,500 per employee - $5,000 annual aggregate. Non-Monetary $100,000 aggregate.
Cyber Liability sublimit included under POL/EPLI Media Content Services Liability
Network Security Liability
Privacy Liability
First Party Extortion Threat First Party Crisis Management
First Party Business Interruption
Limit: $100,000 each claim/annual aggregate Fraudulent Instruction: $25,000

PREMIUM SUMMARY

New Port Tampa Bay Community Development District c/o PFM Group Consulting, LLC
3501 Quadrangle Boulevard, Suite 270
Orlando, FL 32817

Term: October 1, 2024 to October 1, 2025
Quote Number: 100124410

PREMIUM BREAKDOWN
Property (Including Scheduled Inland Marine)	Not Included

Crime	Not Included

Automobile Liability	Not Included

Hired Non-Owned Auto	Included
Auto Physical Damage	Not Included

General Liability	$5,281

Public Officials and Employment Practices Liability		$2,843 Deadly Weapon Protection Coverage	Not Included
TOTAL PREMIUM DUE	$8,124

IMPORTANT NOTE
Defense Cost - Outside of Limit, Does Not Erode the Limit for General Liability, Public Officials Liability, and Employment related Practices Liability.
Deductible does not apply to defense cost. Self-Insured Retention does apply to defense cost.

Additional Notes: (None)

..---	 FLORIDA
F 	INSURANCE ALLIANCE

PARTICIPATION AGREEMENT
Application for Membership in the Florida Insurance Alliance

The undersigned local governmental entity, certifying itself to be a public agency of the State of Florida as defined in Section 163.01, Florida Statutes, hereby formally makes application with the Florida Insurance Alliance ("FIA") for continuing liability and/or casualty coverage through membership in FIA, to become effective 12:01 a.m., 10/01/2024, and if accepted by the FIA's duly authorized representative, does hereby agree as follows:

That, by this reference, the terms and provisions of the,lnterlocal Agreement creating the Florida Insurance Alliance are hereby adopted, approved and ratified by the undersigned local governmental entity. The undersigned local governmental entity certifies that it has received a copy of the aforementioned lnterlocal Agreement and further agrees to be bound by the provisions and obligations of the lnterlocal Agreement as provided therein;

To pay all premiums on or before the date the same shall become due and, in the event Applicant fails to do so, to pay any reasonable late penalties and charges arising therefrom, and all costs of collection thereof, including reasonable attorneys' fees;

To abide by the rules and regulations adopted by the Board of Directors;

That should either the Applicant or the Fund desire to cancel coverage; it will give not less than thirty (30) days prior written notice of cancellation;

That all information contained in the underwriting application provided to FIA as a condition precedent to participation in FIA is true, correct and accurate in all respects.

New Port Tampa Bay Community Development District

c�

By:

WitnessBy:cr	
Signature	Print Name

IS HEREBY APPROVED FOR MEMBERSHIP IN THIS FUND, AND COVERAGE IS EFFECTIVE October 1, 2024

By: 	
Administrator

Page I 9

NEW PORT – TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

Consideration of FY24 Auditor Engagement Letter

September 9, 2024

To Board of Supervisors
New Port Tampa Bay Community Development District 3501 Quadrangle Blvd., Ste. 270
Orlando, FL 32817

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

We are pleased to confirm our understanding of the services we are to provide New Port Tampa Bay Community Development District, City of Tampa, Florida (“the District”) for the fiscal year ended September 30, 2024. We will audit the financial statements of the governmental activities and each major fund (general, debt service, capital projects, and special revenue funds), including the related notes to the financial statements, which collectively comprise the basic financial statements of New Port Tampa Bay Community Development District as of and for the fiscal year ended September 30, 2024. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes. This letter serves to renew our agreement and establish the terms and fee for the 2024 audit.
Accounting principles generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District’s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the District’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management’s Discussion and Analysis
Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District’s financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.

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

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

The auditor agrees and understands that Chapter 119, Florida Statutes, may be applicable to documents prepared in connection with the services provided hereunder and agrees to cooperate with public record requests made thereunder. In connection with this Agreement, the auditor agrees to comply with all provisions of Florida’s public records laws, including but not limited to Section 119.0701, Florida Statutes, the terms of which are incorporated herein. Among other requirements, the auditor must:
Keep and maintain public records required by the District to perform the service.
Upon request from the District’s custodian of public records, provide the District with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or as otherwise provided by law.
Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of the contract term and following completion of the Agreement if the auditor does not transfer the records to the District.
Upon completion of this Agreement, transfer, at no cost, to the District all public records in possession of the auditor or keep and maintain public records required by the District to perform the service. If the auditor transfers all public records to the District upon completion of this Agreement, the auditor shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If the auditor keeps and maintains public records upon completion of the Agreement, the auditor shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the District, upon request from the District’s custodian of public records, in a format that is compatible with the information technology systems of the District.
IF THE AUDITOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE AUDITOR’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT PFM GROUP CONSULTING LLC., 3501 QUADRANGLE BLVD., STE 270, ORLANDO, FL 32817, 407- 723-5900, RECORDREQUEST@PFM.COM.

Our fee for these services will not exceed $4,600 for the September 30, 2024, unless there is a change in activity by the District which results in additional audit work or if Bonds are issued.

We will complete the audit within prescribed statutory deadlines, with the understanding that your employees will provide information needed to perform the audit on a timely basis. We acknowledge that the District must submit its annual Audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year. Accordingly, for fiscal year ended September 30, 2024, we will deliver a draft audit to the District no later than May 1, 2025 and a final audit report no later than June 15, 2025. All accounting records (including, but not limited to, trial balances, general ledger detail, vendor files, bank and trust statements, minutes, and confirmations) for the fiscal year ended September 30, 2024 must be provided to us no later than January 15, 2025, in order for us to deliver a draft audit to the District no later than May 1, 2025 and a final audit report no later than June 15, 2025.
The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.

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

This agreement may be renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately.

The District has the option to terminate this agreement with or without cause by providing thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or services rendered up until the effective termination of this agreement, subject to whatever claims or off-sets the District may have against Grau & Associates.

We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2022 peer review report accompanies this letter.

We appreciate the opportunity to be of service to New Port Tampa Bay Community Development District and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us. This letter, with any addendum if applicable, constitutes the complete and exclusive statement of the agreement between Grau & Associates and the District with respect to the terms of the engagement between the parties.

Very truly yours, Grau & Associates

Antonio J. Grau

RESPONSE:
This letter correctly sets forth the understanding of New Port Tampa Bay Community Development District.

By: 		
Title:	
Date:	

 	

FlCPA

•
Florida Institute of Cenified Public Accountants
FICPA Peer Review Program Administered in Florida
bv The Florida Institute of CPAs

..	AICPA'	Peer Review

Program

AICPA Peer Review Program Administered in Florida
by the Florida Institute of CPAs

March 17, 2023

Antonio Grau Grau & Associates
951 Yamato Rd Ste 280 Boca Raton, FL 33431-1809

Dear Antonio Grau:

It is my pleasure to notify you that on March 16, 2023, the Florida Peer Review Committee accepted the report on the most recent System Review of your firm. The due date for your next review is December 31, 2025. This is the date by which all review documents should be completed and submitted to the administering entity.
As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm.
Thank you for your cooperation.

Sincerely,

Peer Review Team
FICPA Peer Review Committee 850.224.2727, x5957
cc: Daniel Hevia, Racquel McIntosh
Firm Number: 900004390114	Review Number. 594791

119 S Monroe Street, Suite 12.1 I Tallahassee, Fl 32301I 850.22.4.2.72.7, in Florida I www.ficpa.org

NEW PORT – TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

Discussion regarding Hurricane Clean-up Funding

NEW PORT – TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

Ratification of
Payment Authorizations Nos. 167 – 176

Payment Authorization 167	
6/21/2024	

	PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED	

Item			
No.	Payee	Invoice #	FY 2024	

1	Straley Robin Vericker		
	District Counsel Through 05/31/2024	24772	

$  1,140.00

TOTAL	$  1,140.00

Assistant Secretary		Chairman / Vice Chairman	

Payment Authorization 168	
7/12/2024	

	PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED	

Item			
No.	Payee	Invoice #	FY 2024	

1	Business Observer		
	Legal Advertising on 06/28/24	24-02001H	
	Legal Advertising on 07/05/24	24-02074H	

$	260.31	
$	67.81	

2	PFM Group Consulting		
	Mailed Assessment Notices (279)	131472	
	District Management Fee: July 2024	DM-07-2024-35	
	Postage: April 2024	OE-EXP-04-2024-33	
	Postage: May 2024	OE-EXP-05-2024-28	

$	89.28	
$  1,250.00	
$	0.64	
$	0.64	

TOTAL	$  1,668.68

Assistant Secretary		Chairman / Vice Chairman	

Payment Authorization 169	
7/19/2024	

	PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED	

Item			
No.	Payee	Invoice #	FY 2024	

1	PFM Group Consulting		
	Disclosure Fee S2021A: 04/01/24-06/30/24	131706	

$  1,250.00

2	TECO		
	4900 Bridge St; 06/06/24-07/05/24	Acct: 221003010701	
	4900 Bridge St; 06/07/24-07/08/24	Acct: 221003123215	

$  1,006.52	
$	45.83	

3	VGlobalTech		
	Monthly Website Fee: July 2024	6353	

$	110.00

TOTAL	$  2,412.35

Assistant Secretary		Chairman / Vice Chairman	

Payment Authorization 170	
7/26/2024	

	PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED	

Item			
No.	Payee	Invoice #	FY 2024	

1	PFM Group Consulting		
	Postage: June 2024	OE-EXP-07-2024-24	

$	0.64

2	Straley Robin Vericker		
	District Counsel Through 06/30/2024	24946	

$	716.00

TOTAL	$	716.64

Assistant Secretary		Chairman / Vice Chairman	

Payment Authorization 171	
8/16/2024	

	PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED	

Item			
No.	Payee	Invoice #	FY 2024	

1	Straley Robin Vericker		
	District Counsel Through 07/31/2024	25086	

$	857.50

2	TECO		
	4900 Bridge St; 07/06/24-08/05/24	Acct: 221003010701	
	4900 Bridge St; 07/09/24-08/06/24	Acct: 221003123215	

$  1,059.41	
$	45.83	

TOTAL	$  1,962.74

Assistant Secretary		Chairman / Vice Chairman	

Payment Authorization 172	
8/23/2024	

	PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED	

Item			
No.	Payee	Invoice #	FY 2024	

1	PFM Group Consulting		
	District Management Fee: August 2024	DM-08-2024-35	

$  1,250.00

2	VGlobalTech		
	Quarter 2 ADA Audit	6309	
	Monthly Website Fee: August 2024	6430	

$	300.00	
$	110.00	

TOTAL	$  1,660.00

Assistant Secretary		Chairman / Vice Chairman	

Payment Authorization 173	
9/6/2024	

	PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED	

Item			
No.	Payee	Invoice #	FY 2024	FY 2025	

1	Egis Insurance Advisors		
	FY 2025 Insurance	24523	

$  8,124.00

Subtotal

$	-	$

8,124.00

TOTAL	$8,124.00

Assistant Secretary		Chairman / Vice Chairman	

Payment Authorization 174	
9/13/2024	

	PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED	

Item			
No.	Payee	Invoice #	FY 2024	

1	Straley Robin Vericker		
	District Counsel Through 08/31/2024	25183	

$	187.50

2	TECO		
	4900 Bridge St; 08/06/24-09/05/24	Acct: 221003010701	
	4900 Bridge St; 08/07/24-09/05/24	Acct: 221003123215	

$  1,078.45	
$	45.83	

TOTAL	$  1,311.78

Assistant Secretary	
Chairman / Vice Chairman	

Payment Authorization 175	
9/20/2024	

	PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED	

Item			
No.	Payee	Invoice #	FY 2024	

1	PFM Group Consulting		
	District Management Fee: September 2024	DM-09-2024-35	

$  1,250.00

2	VGlobalTech		
	Monthly Website Fee: September 2024	6513	

$	110.00

TOTAL	$  1,360.00

Assistant Secretary		Chairman / Vice Chairman	

Payment Authorization 176	
9/26/2024	

	PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED	

Item			
No.	Payee	Invoice #	FY 2024	

1	PFM Group Consulting		
	Disclosure Fee S2021A: 07/01/24-09/30/24	132549	

$  1,250.00

TOTAL	$  1,250.00

Assistant Secretary		Chairman / Vice Chairman	

NEW PORT – TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

Consideration of Payment Authorizations Nos. 177

NEW PORT TAMPA BAY
C O M M U N I T Y	D E V E L O P M E N T	D I S T R I C T

Payment Authorization 177	
10/4/2024	

	PAYMENT AUTHORIZATION ONLY - NO FUNDING NEEDED	

Item			
No.	Payee	Invoice #	FY 2024	FY 2025	

1	VGlobalTech		
	Quarter 3 ADA Audit	6575	
	Monthly Website Fee: October 2024	6639	

$	300.00
$	110.00

Subtotal

$	300.00

$	110.00

TOTAL	$410.00

Assistant Secretary		Chairman / Vice Chairman	

INVOICE

BILL TO
New Port Tampa Bay CDD 3501 Quadrangle Boulevard,
Suite 270, Orlando, FL 32817

INVOICE # 6575
DATE 09/30/2024
DUE DATE 09/30/2024
TERMS Due on receipt

DATE	ACTIVITY	QTY	RATE	AMOUNT	
Audits:Quarterly ADA & WCAG	1	300.00	300.00	
Audits		
Quarterly ADA & WCAG Audits		
for all new content and document		
conversions for the website.		

By M. Magar at 11:05 am, Oct 01, 2024

Invoice for Quarter 3 ADA Audit.

Please make check payable to VGlobalTech.

BALANCE DUE	$300.00

INVOICE

BILL TO
New Port Tampa Bay CDD 3501 Quadrangle Boulevard,
Suite 270, Orlando, FL 32817

INVOICE # 6639
DATE 10/01/2024
DUE DATE 10/01/2024
TERMS Due on receipt

By M. Magar at 10:03 am, Oct 02, 2024

DATE	ACTIVITY	QTY	RATE	AMOUNT	
Web Maintenance:ADA Website Maintenance
Ongoing website maintenance for
ADA and WCAG Compliance	1	110.00	110.00	

Please make check payable to VGlobalTech.	BALANCE DUE	$110.00

NEW PORT – TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

Review of District Financial Position

New Port Tampa Bay CDD
August 2024 Financial Package

August 31, 2024

PFM Group Consulting LLC
3501 Quadrangle Blvd
Suite 270
Orlando, FL 32817-8329
(407) 723-5900

New Port Tampa Bay CDD	
Statement of Financial Position	
As of 8/31/2024	

General	Debt Service S2021 Bond

Capital Projects	General Long-
Term Debt

Total

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

$	139,955.57	
1,728.50	
665,971.88	
16,742.48	
54,615.57	
750.00	
$	879,764.00	

$	54,615.57	
750.00	
$	55,365.57	$	-	

Assets

$	139,955.57	
1,728.50	

$	665,971.88	
16,742.48	

$	141,684.07	$	682,714.36

$	-	$	-

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

$	682,714.36	$	682,714.36	
10,457,285.64	10,457,285.64	
$ 11,140,000.00	$ 11,140,000.00	

Total Assets

$	141,684.07

$	682,714.36

$	55,365.57

$ 11,140,000.00

$ 12,019,764.00

$	1,660.00	
13,262.31	
$	14,922.31	

Liabilities and Net Assets

Current Liabilities	
Accounts Payable	
Retainage Payable	
Total Current Liabilities	

$	1,660.00

$	1,660.00	$

$	13,262.31

-	$	13,262.31	$	-

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

$	-	$

$ 11,140,000.00
-	$ 11,140,000.00

$ 11,140,000.00

$ 11,140,000.00

    

$	408,418.13	
(298,809.19)	
30,415.13	

Total Liabilities

$	1,660.00	$

-	$	13,262.31

$ 11,140,000.00

$ 11,154,922.31

    

Net Assets	
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	
Current Year Net Assets - General Government	

$	408,418.13	
(298,809.19)	
30,415.13	
666,453.38	
16,260.98	
(70,562.79)	
(165,362.95)	
78,129.00	
199,900.00	

$	666,453.38	
16,260.98	

$	(70,562.79)	
(165,362.95)	
78,129.00	
199,900.00	

Total Net Assets

$	140,024.07

$	682,714.36

$	42,103.26	$

-	$	864,841.69

    

Total Liabilities and Net Assets

$	141,684.07

$	682,714.36

$	55,365.57

$ 11,140,000.00

$ 12,019,764.00

New Port Tampa Bay CDD	
Statement of Activities	
As of 8/31/2024	

General	Debt Service S2021 Bond

Capital Projects	General Long-
Term Debt

Total

Revenues

On-Roll Assessments	
On-Roll Assessments	
Off-Roll Assessments	
Developer Contributions	
Inter-Fund Group Transfers In	
State Grant - Other Physical Environment	
Inter-Fund Transfers In	
Total Revenues	

$	86,227.88	
229,056.48	
230,352.77	
221,138.26	
(32,199.71)	
199,900.00	
32,199.71	
$  966,675.39	

$	86,227.88

$	229,056.48	
230,352.77	
221,138.26	
(32,199.71)	

$	86,227.88	$	648,347.80

$	199,900.00	
32,199.71	
$	232,099.71	$	-	

$	2,734.00	
4,148.38	
13,750.00	
3,750.00	
5,029.50	
10,000.00	
4,400.00	
139.54	
912.43	
2,110.00	
175.00	
11,563.70	
5,078.00	
225,000.00	
443,243.76	
199,900.00	
$  931,934.31	

Expenses

$	2,734.00	
4,148.38	
13,750.00	
3,750.00	
5,029.50	
10,000.00	
4,400.00	
139.54	
912.43	
2,110.00	
175.00	
11,563.70	
5,078.00	

$	225,000.00	
443,243.76	

Public Officials' Liability Insurance	
Trustee Services	
Management	
Disclosure Agent	
District Counsel	
Assessment Administration	
Audit	
Postage & Shipping	
Legal Advertising	
Web Site Maintenance	
Dues, Licenses, and Fees	
Electric	
General Insurance	
Principal Payment	
Interest Payments	
Capital Expenditures	
Total Expenses	

$	63,790.55

$	668,243.76

$	199,900.00

$	199,900.00	$	-

$	7,977.80	
36,156.94	
2,337.34	
$	46,472.08	

Other Revenues (Expenses) & Gains (Losses)

Interest Income	
Interest Income	
Interest Income	
Total Other Revenues (Expenses) & Gains (Losses)	

$	7,977.80

$	7,977.80

$	36,156.94

$	36,156.94

$	2,337.34

$	2,337.34	$	-

Change In Net Assets

$	30,415.13

$	16,260.98

$	34,537.05	$

-	$	81,213.16

Net Assets At Beginning Of Year

$ 109,608.94

$	666,453.38

$	7,566.21	$

-	$  783,628.53

		  

Net Assets At End Of Year

$ 140,024.07

$	682,714.36

$	42,103.26	$

-	$  864,841.69

New Port Tampa Bay CDD	
Budget to Actual	
For the month ending 08/31/2024	

YTD Actual	YTD Budget	YTD Variance	FY 2024
Adopted Budget

Revenues	
On-Roll Assessments	
Interest Income	
Net Revenues	

$	86,227.88		$	81,450.42	
7,977.80		-	
$	94,205.68		$	81,450.42	

$	4,777.46		$	88,855.00	
7,977.80		-	
$	12,755.26		$	88,855.00	

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

$	2,734.00	$	2,750.00	
4,148.38	4,125.00	
13,750.00	13,750.00	
-	4,583.33	
3,750.00	4,583.33	
5,029.50	13,750.00	
10,000.00	9,166.67	
-	229.17	
4,400.00	4,125.00	
912.43	2,291.67	
139.54	2,337.50	
2,110.00	2,365.00	
11,563.70	11,916.67	
175.00	160.42	
5,078.00	5,316.67	
$	63,790.55	$	81,450.42	

$	(16.00)	$	3,000.00	
23.38	4,500.00	
-	15,000.00	
(4,583.33)	5,000.00	
(833.33)	5,000.00	
(8,720.50)	15,000.00	
833.33	10,000.00	
(229.17)	250.00	
275.00	4,500.00	
(1,379.24)	2,500.00	
(2,197.96)	2,550.00	
(255.00)	2,580.00	
(352.97)	13,000.00	
14.58	175.00	
(238.67)	5,800.00	
$	(17,659.87)	$	88,855.00	

Total Expenses

 $	63,790.55 

 $	81,450.42 

 $	(17,659.87)

 $	88,855.00 

   

Net Income (Loss)

$	30,415.13	$

-	$	30,415.13	$	-

   

NEW PORT – TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT

Staff Reports

DESIGNATIONS BY SECRETARY RELATED TO PUBLIC RECORDS

I, Jane Gaarlandt, as Secretary of the New Port - Tampa Bay District
(“District”) Board of Supervisors, hereby make the following designation and/or appointment:

Jane Gaarlandt is designated as a custodian of public records for the District under section 119.011(5), Florida Statutes. Any prior designation of a designee by a Secretary is hereby rescinded.

AND/OR

Jane Gaarlandt is appointed as the District’s Records Management Liaison Officer under section 257.36(5)(a), Florida Statutes. Any prior appointment of a Records Management Liaison Officer by a Secretary is hereby rescinded.

Printed Name:	 Secretary, District Board of Supervisors
Date: