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, December 18, 2025, at 11:00 a.m. at 5120 Marina Way, Tampa, Florida, 33611. 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:
Passcode:

1-844-621-3956
2539 895 0958 #

BOARD OF SUPERVISORS’ MEETING AGENDA

Administrative Matters




1.

Call to Order
Roll Call to confirm quorum Public Comment Period
Consideration of Minutes of the October 23, 2025, Board of Supervisors Meeting and
Auditor Selection Committee Meeting

General Business Matters

2.
3.

Update Regarding Retention of Outside Counsel
Discussion of Concerns Regarding 2017 Infrastructure Operating Agreement with Westshore Marina Master Association
Consideration of Grau & Associates Engagement Letter for FY25 Auditing Services Ratification of Payment Authorizations Nos. 213 - 220
Review of District Financial Position

4.
5.
6.

Other Business



Staff Reports
District Counsel
District Engineer

•

Traffic Study Updates

District Manager

•

Review and Acceptance of FY25 Goals and Performance Measures

Report

Site Manager / Westshore Marina District Master Association Manager

•

Maintenance Updates




Audience Comments

Supervisors Requests

Adjournment

New Port – Tampa Bay Community Development District

Consideration of Minutes of the October 23, 2025, Board of Supervisors Meeting
and Auditor Selection Committee Meeting

MINUTES OF MEETING

NEW PORT - TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS’ MEETING MINUTES
Thursday, October 23, 2025, at 11:00 a.m.
5120 Marina Way, Tampa, Florida 33606

Board Members in attendance:

Board Members in attendance:

Dominique Pickering Ron Swichkow
Don Bodie Jr.

Vice Chairperson Assistant Secretary Assistant Secretary

Also present:

Jane Gaarlandt Gazmin Kerr Audrey Ryan Vivek Babbar Chris Bodie Craig Carden Jessica Hamill Lisa Dixon Sherry Blanc Andre Blanc Betsy Esquivel Malic Higgins John L Jones Debbie Ferri Alina Coahgard Tim Cox
Janice Champion
George Telegadis Cliff Laborde Mark

PFM PFM PFM
Straley Robin Vericker Site Serve
Ardurra TRIAD TRIAD
Public Public Public Public Public Public Public Public Public Public Public
Public

(via phone)

(via phone) (via phone) (via phone)

FIRST ORDER OF BUSINESS

Administrative Matters

Call to Order and Roll Call

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Ms. Gaarlandt called the New Port - Tampa Bay Community Development District Board of Supervisors Meeting to order at 11:05 a.m. Those in attendance are outlined above.

Public Comment Period

Ms. Gaarlandt called for public comments and reviewed the process for public comments, noting the 3-minute time limit.

There were no public comments at this time.

Consideration of Meeting Minutes of the:

A. July

10,

2025,

Board

of and

Supervisors

Meeting

Auditor Selection Meeting

Committee

B. July

25,

2025,

Board

of

Supervisors Meeting

Workshop

The Board reviewed the minutes.

Consideration of Resolution 2026-

01,

Performance

Measures,

Standards, and Annual Reporting

Ms. Gaarlandt noted this is an annual statutory requirement. There have been no changes to the goals and objectives for the current fiscal year. These are mostly tasks the District already do per statutory requirements. The Board is free to make changes as they choose.

It was noted the fiscal year 2025 report is to be posted on the District’s website by December 1, 2025 once approved.

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On MOTION by Mr. Swichkow, seconded by Mr. Pickering, with all in favor, the Board approved the Minutes of the July 10, 2025, Board of Supervisors Meeting and Auditor Selection Committee, and the July 25, 2025, Board of Supervisors Workshop.

Review of Letter from Supervisor

of

Elections

–

Hillsborough

County

Ms. Gaarlandt noted there were 1,175 registered voters within the New Port Tampa Bay Community District as of April 15, 2025.

No action was required by the Board.

SECOND ORDER OF BUSINESS

General Business Matters

Review

of

Updated

Westshore Marina District

Master

Association,

Inc.

Reserve Study
a. Report b.Reserve Expenditure

Ms. Gaarlandt noted the report was updated has been updated based on the feedback provided at the last meeting and workshop. The study is funded by the Master Association.

There was brief discussion regarding the initial reserve amount. It was noted the initial amount will be $106,000.00 and the reserve study references the reserve starting from the year 2021. There was stated concern with the compliance of the original agreement between the City and
the District regarding reserves, as this is starting 5 years later than originally planned.

Mr. Babbar noted there should be no issue.

There was brief discussion regarding the contractual obligations with the City. It was noted reserve studies change as needed. The roads and sea walls should be checked every three to five years.

It was noted this is falls under the Master Associations budget and not under the CDD budget.

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On MOTION by Mr. Swichkow, seconded by Mr. Bodie Jr., with all in favor, the Board approved Resolution 2026-01, Performance Measures, Standards and Annual Reporting, with authorization of the Chair or Vice Chair to finalize the annual report.

Discussion of Discovered Master

Association

dues

assessment

errors 2020-2025 and Corrective Measures Proposed

Ms. Gaarlandt noted the Master Associations budget meeting is scheduled for November 14, 2025. Though this is a topic to be handled by the Master Association, the item was requested to be added to the agenda by Mr. Swichkow and is related to a memorandum pertaining to prior year dues adjustments and assessments that was sent out to the representatives of  the member
entities by the Master Association.

Mr. Swichkow gave an overview and read a summary memo he had prepared. The memo is attached to the minutes as an exhibit. Within the exhibit, there are three motions for the Board’s consideration.

District Counsel noted the Board will need to review their budget related to these motions and gave an overview noting that these are HOA issues, which would use CDD funds. However, the assessments can be researched as they are a part of the CDD.

There was brief discussion regarding directing the Master Association to have the figures audited by an independent auditor. District Counsel noted that it would be a fair request.

Mr. Swichkow briefly discussed if the parcels in question (Towers 2 and 3 and restaurant parcel) should be excluded from those assessment calculations and the possibility of engaging outside Counsel for unbiased reviews. He also briefly mentioned the possibility of termination of
management agreement between CDD and the Master Association.

There was discussion regarding the motions, and it was noted the motions may be outside of the realm of the CDD. The Board noted it is the responsibility of the CDD to oversee the Master Association.

District Counsel recommended engaging with someone who is more familiar with the Master Association’s budget to gain an independent opinion. He gave an overview of the agreement and noted the CDD can pursue investigation into how the Master Association manages its business operations based on the agreement. He also gave an overview of the termination clause and
possible costs associated with that clause.

Mr. Pickering gave a historical overview and an overview of the voting calculation process. He noted the apartments overpaid and the other parcels underpaid regarding assessments because
the management company for the Master Association incorrectly calculated dues for the years 2020 through 2025.

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There was discussion regarding the assessments and the document regarding overpayment due to the Developer sent out by PFM (on behalf of Westshore Marina District Master Association) .

Mr. Pickering noted the exclusions of parcels within the document have been reviewed by a lawyer and he has stated the documents are written legitimately. However, this was a lawyer employed by the Developer. Mr Swichkow asked for more specific information about said lawyer and Mr. Pickering indicated it was on a phone call but did not identify the lawyer and said no formal legal
opinion has been obtained.

There was discussion regarding who implemented that parcel exclusion and if it was self-dealing on the part of the Developer. It was noted the CDD has a fiduciary responsibility to the agreement with the City.

There was continued discussion on the steps to take to correct the errors and the financial hardship issues. It was noted a third-party legal Council needs to be hired to review the documents.

There was also discussion related to letting the issues go and moving forward. This included discussion regarding the time frames related to the figures. It was noted PFM had the wrong time frames for calculations. Mr. Bodie Jr. stated the math (for the Master Association) was done by
PFM based on the information provided by the Developer which included the wrong time frame.

Ms. Gaarlandt noted there is a reserve fund of $30,000.00 in the District budget.

It was noted the Master Association should not enforce the back year assessments until everything is reviewed, which would include review of the exclusion issue by outside counsel and an outside firm auditing the back dues assessment calculations. Mr. Swichkow mentioned that he
had asked for the math behind the assessment letter year by year but that was never provided. There was brief discussion regarding the data, recalculations, and the exclusion of parcels.

It was also noted the Board needs to get an answer regarding the transaction relating to the exclusions of the commercial properties.

There was brief discussion regarding quorum and making a motion. This included discussion of hiring an outside law firm to review the documents. Mr. Babbar will make recommendations. Mr. Bodie, Jr. suggested tabling the three motions previously made.

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On MOTION by Mr. Swichkow, seconded by Mr. Bodie, Jr., with all in favor, the Board approved the Engagement of outside Counsel, to review the assessment parcel exclusions, the turnover status, and the accurate methodology of all dues calculations.

It was noted Mr. Swichkow will be the contact liaison for this matter.

Mr. Bodie, Jr., requested the Board turnover process be halted until all information has been reviewed.

There was brief discussion regarding the Board and turnover process. It was noted by Mr. Pickering that when Towers Two and Three are assessed, the Board could be a Developer controlled Board.

Ms. Gaarlandt noted a Special Board Meeting can be called at any time with proper notice.

There was discussion regarding possibly requesting the Master Association to delay their November 14th meeting or getting the correct calculations sooner. It was noted the meeting has to take place at that time.

Consideration

of

Recommendation of the Auditor Selection Committee

Ms. Gaarlandt noted the Auditor Selection Committee recommended Grau and Associates being the highest ranked proposer.

District Staff will respond to the proposer and request an engagement letter from Grau.

Ratification

of

Payment

Authorizations Nos. 204-212

The Board reviewed the payment authorizations.

Ms. Gaarlandt noted these were previously approved and were for ratification only. They are all standard District expenses.

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On MOTION by Mr. Bodie, Jr., seconded by Mr. Swichkow, with all in favor, the Board approved the Recommendation of the Auditor Selection Committee.

Review	of	District Position

Financial

The Board reviewed the District’s financial position as of September 2025.

No action was required by the Board.

FOURTH ORDER OF BUSINESS

Other Business

Staff Reports

District Counsel – No report.

District Engineer –



Traffic Study Update
Inactive Railroad Crossing at Tyson and Westshore

Mr. Carden gave an update regarding the traffic study and noted continued discussion is taking place with Mr. Dutton.,. There will be an update for the Board at the next meeting.

Mr. Swichkow recommended moving forward with requesting the railroad crossing to be inactive. He noted there is a lengthy process to follow. Mr. Carden will follow up. It was noted the railroad authority could also make that request.

It was noted the final map of maintenance responsibilities has been circulated to the various entities. Ms. Gaarlandt will send out to the Board.

District Manager –




Parking
Roundabout Yield Signs

Ms. Blanc confirmed the roundabout yield signs have been installed. Ms. Gaarlandt noted none of the parallel parking spots belong to the CDD.

There was brief discussion regarding the towing signs.

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On MOTION by Mr. Swichkow, seconded by Mr. Bodie, Jr., with all in favor, the Board ratified Payment Authorization Nos. 204-212.

The next Board meeting is scheduled to be held on December 18, 2025. Ms. Gaarlandt reminded the board members not to discuss District business with other board members outside of a public meeting.

Site Manager –




Maintenance Updates
HOA Management Transition

There was brief discussion regarding the lane divider sign at the entrance on Gandy. It was noted this has not yet been completed. There will be an update at the next Board meeting.

The Board reviewed the maintenance updates per the spreadsheet included in the agenda packet.

Ms. Gaarlandt stated that management of the Master Association is scheduled to transition from PFM to TRIAD on November 1st, 2025, noting that representatives from TRIAD was present at today’s meeting.

Supervisor

Requests

and

Audience Comments

A resident commented regarding the assessment calculations related to the apartments. It was noted there is a set calculation in the Master Association documents. There was brief discussion regarding the process of changing the calculation of assessment amounts within the declaration
documents.

Mr. Babbar noted this would happen prior to adoption of the budget and methodology of assessments. He gave an overview of the process and noted the Master Association would have to make the decision to change the declaration.

The resident recommended adding this to the Master Association’s agenda for their meeting. It was noted to email Ms. Ripoll.

Another resident commented regarding the backpay and the Marina assessments.

There was discussion regarding homeowner’s rights and assessments. Mr. Bodie, Jr., reviewed the operating agreement.

It was noted changes to the declaration would best be completed by the new Board. The turnover meeting would take place in December.

A resident noted there have been limited responses from PFM and the Boards regarding lack of maintenance. He commented regarding the need for an audit and outside Counsel.

8 | P age 

There were no further comments at this time.

FIFTH ORDER OF BUSINESS

Adjournment

There was nothing further to address at this time.

Secretary/Assistant Secretary

Chairperson/Vice-Chairperson

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On MOTION by Mr. Bodie, Jr., seconded by Mr. Swichkow, with all in favor, the Board adjourned the October 23, 2025, Board of Supervisors’ Meeting.

EXHIBIT A

FOR SUBMISSION
This Board of Supervisors holds a fiduciary responsibility to ensure that all CDD- owned property is properly maintained, that district finances are soundly managed, and that bondholders are paid in full and on time.

In 2017, a prior CDD Board, then controlled by the developer, entered into a 50- year Operating Agreement with a newly formed entity called the Westshore Marina District Master Association, which I'll be referring to as the “Master Association”. Under that agreement, the Master Association was tasked with managing and funding the maintenance of all CDD property by collecting dues from designated property owners within the district. The amount of those dues was to be determined each year through a budget process and calculated strictly in accordance with the assessment formula detailed in the Master Association's recorded Declaration—a 94-page document that sets forth in precise terms how assessments must be calculated and applied. As well, the Operating Agreement set forth certain oversight responsibilities in the event the Master Association failed to uphold their material responsibilities.
Since 2020, the Master Association's management company, PFM, has prepared both the annual budget and the assessment methodology for the Master Association Board's approval. Over a year ago, questions were raised - by myself and by Mr. Bodie - regarding why certain developer-owned parcels were not being assessed dues. PFM's response at the time was that these parcels did not “benefit” from the Master Association's maintenance of the district and were therefore exempt from assessments.
That explanation never sat right with me. So, several months ago, I conducted a thorough review of the Master Association's Declaration and assessment calculations dating back to 2020. The Master Association's budget has increased steadily each year over that period, yet my review revealed that:

•

The assessment formulas PFM used did not conform to the mathematical methodology prescribed in the Declaration;

•

The exclusion of certain developer parcels appeared to be inconsistent with the governing documents; and

•

The marina entity was being excluded even though it was explicitly included within the Declaration's formula.

In July 2025, I presented detailed written questions to PFM and the Master Association Board concerning these issues: specifically, the assessment calculations, parcel exclusions, and the apparent passage of the Master Association's required turnover milestone, which by my reading should have occurred in early 2024. I was told that counsel for the Master Association would review my concerns and provide a response.

Months passed without any communication. Then, unexpectedly, a letter was sent to all dues-paying entities advising that Towers 1, the two Inlet HOAs, and the marina allegedly owe substantial back dues—while the two apartment properties are owed large refunds. No explanation or backup calculations were provided, only instructions to remit payment. Two days later, I received an email from Venesa Ripoll stating that the numbers “may change.” The same letter also included a single sentence stating that the developers' parcels remain exempt— again, with no supporting legal opinion or documentation. I immediately requested the backup calculations by year and MA counsel's legal opinion as to parcel exclusion and was told that it wouldn't be available under the Nov. 14 MA board meeting.

This sequence of events has created confusion and chaos among affected property owners. To make matters worse, PFM has since resigned from managing the Master Association, and a new management firm has been brought in midstream.

In my opinion, I believe the financial management of the Master Association's assessments and revenue streams has been mishandled - by PFM, and with the acquiescence of the Master Association Board. These flaws were raised as early as 2024, yet no corrective action was taken. Additionally, the Master Association was contractually obligated under the 50-year agreement to conduct a reserve study on the district's roads and seawalls in 2020. That study was never performed until several months ago - five years late - despite official, multiple requests by this CDD.

I have repeatedly requested that the Master Association hold more than one meeting per year to address these urgent matters, but those requests have been ignored. As the CDD Board ultimately bears responsibility for all CDD property, I must state clearly: I have no confidence in the accuracy of these back assessment calculations or the ongoing exclusion of certain properties.
Significant financial exposure remains, and with 2026 assessments approaching, the Master Association must now contend with additional reserve funding requirements, the need to apply the correct assessment formula, and the continued exclusion of undeveloped parcels—all of which will substantially increase dues. Yet that budget meeting is not even scheduled until November

14th. If the current pre-turnover, developer-controlled Master Association is ultimately determined by counsel to have been holding over the rightful turnover to a post-turnover board duly elected by its various Members, then this holdover board that was responsible for all of these issues should not be allowed to manage this reconciliation, determine the validity of it excluding its own parcels, or managing the subsequent turnover and election without oversight and approval authority of this overseeing CDD body.
Accordingly, I move that this Board:

•

Engage CDD district counsel, or if need be outside counsel, to review the assessment parcel exclusions, the turnover status, and the accurate methodology of all dues calculations.

•

Formally direct the Master Association to suspend any back dues collection or refunds/credits until this legal review is complete and engage an independent accounting firm if the pre-turnover board is to continue with the reconciliation process thereafter.
Automatically, set a special follow-up meeting immediately after receiving CDD counsel's legal opinion, subject to our minimum notice provisions.

•

Thank you

MINUTES OF MEETING

NEW PORT - TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT AUDITOR SELECTION COMMITTEE MEETING MINUTES
Thursday, October 23, 2025, at 11:00 a.m.
5120 Marina Way, Tampa, Florida 33611

Board Members in attendance:

Dominique Pickering Ron Swichkow
Don Bodie Jr.

Committee Member Committee Member Committee Member

Also present:

Jane Gaarlandt Gazmin Kerr Audrey Ryan Vivek Babbar Chris Bodie
Craig Carden Jessica Hamill Lisa Dixon Sherry Blanc Andre Blanc Betsy Esquivel Malic Higgins John L Jones Debbie Ferri Alina Coahgard Tim Cox
Janice Champion
George Telegadis Cliff Laborde Mark

PFM PFM PFM
Straley Robin Vericker Site Serve
Ardurra TRIAD TRIAD
Public Public Public Public Public Public Public Public Public Public Public Public

(via phone)

(via phone) (via phone) (via phone)

FIRST ORDER OF BUSINESS

Call to Order and Roll Call

Ms. Gaarlandt called the meeting to order at 11:00 a.m. and confirmed quorum.

SECOND ORDER OF BUSINESS

Public Comment Period

There were no public comments at this time.

THIRD ORDER OF BUSINESS

Review of Auditing Services Proposal

Ms. Gaarlandt gave an overview of the two proposals received for auditing services. These proposals were from Grau and Associates, and Berger, Toombs, Elam, Gaines, and Frank. Grau and Associates is the current auditor for the District. District Management has worked with both vendors.

The Board reviewed the auditor proposals and briefly discussed the vendors.

FOURTH ORDER OF BUSINESS

Ranking of Auditing Services Proposal

Ms. Gaarlandt gave an overview of the rankings and noted Grau and Associates received the highest ranking with the lower price.

FIFTH ORDER OF BUSINESS

Adjournment

There were no further questions or comments.

Ms. Gaarlandt adjourned the Auditor Selection Committee meeting at 11:05 a.m.

Chair/Vice Chair

Secretary/Assistant Secretary

On MOTION by Mr. Swichkow, seconded by Mr. Don Bodie, Jr., with all in favor, the Board of the New Port Tampa Bay Development District approved the Grau and Associates Auditing Services Proposal and ranked Grau and Associates as the highest ranked proposer.

New Port – Tampa Bay Community Development District

Update Regarding Retention of Outside Counsel

New Port – Tampa Bay Community Development District

Discussion of Concerns Regarding 2017 Infrastructure Operating Agreement with Westshore Marina Master Association

New Port – Tampa Bay Community Development District

Consideration of Grau & Associates Engagement Letter for FY 25 Auditing Services

1001 Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

October 27, 2025

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

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, 2025, with the option of two (2) additional one-year renewals. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of New Port Tampa Bay Community Development District as of and for the fiscal year ended September 30, 2025, with the option of two (2) additional one-year renewals. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes.
Accounting 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.

New Port Tampa Bay Community Development District

2

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.

New Port Tampa Bay Community Development District

3

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.

New Port Tampa Bay Community Development District

4

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:

a.
b.

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.

c.

d.

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.
This agreement provides for a contract period of one (1) year with the option of two (2) additional one-year renewals upon the written consent of both parties. Our fee for these services will not exceed $4,300 for the September 30, 2025 audit. The fees for the fiscal years, 2026 and 2027 will not exceed $4,500 and $4,700 respectively, unless there is a change in activity by the District which results in additional audit work or if Bonds are issued.

We will complete the audit within prescribed statutory deadlines, 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, 2025, we will deliver a draft audit to the District no later than May 1, 2026 and a final audit report no later than June 1, 2026. 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, 2025 must be provided to us no later than January 15, 2026, in order for us to deliver a draft audit to the District no later than May 1, 2026 and a final audit report no later than June 1, 2026.

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.

New Port Tampa Bay Community Development District

5

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 terms of our engagement. This letter with any addendum, if applicable, is the complete and exclusive statement of the agreement between Grau & Associates and the District with respect to the terms of engagement between the parties. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.

Very truly yours,

Grau & Associates

Antonio J. Grau

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

By: 	

Title: 	

Date: 	

New Port Tampa Bay Community Development District

6

AICPA

Peer Review
Program

FIC PA Pue r Ruv:›e w P ro graM

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 pbasure 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 finn.

Thank you for your cooperation.

Sincerely,

Peer Review Team
FICPA Peer Review Committee

850.224.2727, x5957

cc: Daniel Hevia, Racquet McIntosh

Firm Plumber: 900004390114

Review Plumber: 594791

New Port – Tampa Bay Community Development District

Ratification of Payment Authorizations Nos. 213 – 220

PAYMENT AUTHORIZATION ONLY	NO FUNDING NEEDED

Docusign Envelope ID: D7F6AC7E-458E-4894-A31E-9DA493D0E63A

Payment Authorization 213 10/3/2025

	-	

138239

PFM Group Consulting LLC (NEW2)

09/29/2025

New Port Tampa Bay CDD
Total:

1,250.00
1,250.00

Assistant Secretary

Chairman / Vice Chairman
10/20/2025

Invoice No	Supplier	Invoice Date Property		Invoice Amount

PAYMENT AUTHORIZATION ONLY	NO FUNDING NEEDED

Docusign Envelope ID: D7F6AC7E-458E-4894-A31E-9DA493D0E63A

Payment Authorization 214
10/10/2025

	-	

10701-100925

Tampa Electric Company (NEW2)

10/09/2025

New Port Tampa Bay CDD

1,048.12

55700-100825

Times Publishing Company (NEW2)

10/08/2025

New Port Tampa Bay CDD

418.50

7720

VGlobalTech (NEW2)

09/30/2025

New Port Tampa Bay CDD

300.00

Total:

2,440.95

Assistant Secretary

Chairman / Vice Chairman
10/20/2025

7782	VGlobalTech (NEW2)	10/01/2025	New Port Tampa Bay CDD	125.00

59166-100825	Times Publishing Company (NEW2)	10/08/2025	New Port Tampa Bay CDD	503.50

23215-100925	Tampa Electric Company (NEW2)	10/09/2025	New Port Tampa Bay CDD	45.83

Invoice No	Supplier	Invoice Date Property		Invoice Amount

PAYMENT AUTHORIZATION ONLY	NO FUNDING NEEDED

Docusign Envelope ID: D2F7CA86-E968-4F0C-BC12-5B2A487AD5D8

Payment Authorization 215
10/17/2025

	-	

DM-10-2025-42

PFM Group Consulting LLC (NEW2)

10/01/2025

New Port Tampa Bay CDD
Total:

1,875.00
1,875.00

Assistant Secretary

Chairman / Vice Chairman
10/27/2025

Invoice No	Supplier	Invoice Date Property		Invoice Amount

PAYMENT AUTHORIZATION ONLY	NO FUNDING NEEDED

Docusign Envelope ID: D2F7CA86-E968-4F0C-BC12-5B2A487AD5D8

Payment Authorization 216
10/24/2025

	-	

92942

FloridaCommerce (NEW2)

10/01/2025	New Port Tampa Bay CDD
Total:

175.00
175.00

Assistant Secretary

Chairman / Vice Chairman
10/27/2025

Invoice No	Supplier	Invoice Date Property		Invoice Amount

PAYMENT AUTHORIZATION ONLY	NO FUNDING NEEDED

Docusign Envelope ID: 91B37247-133B-4E1D-87D0-BD8F0F9276FC

Payment Authorization 217
10/31/2025

	-	

27382

Straley Robin Vericker (NEW2)

10/22/2025

New Port Tampa Bay CDD
Total:

600.00
600.00

Assistant Secretary

Chairman / Vice Chairman
11/10/2025

Invoice No	Supplier	Invoice Date Property		Invoice Amount

PAYMENT AUTHORIZATION ONLY	NO FUNDING NEEDED

Docusign Envelope ID: 91B37247-133B-4E1D-87D0-BD8F0F9276FC

Payment Authorization 218
11/7/2025

	-	

OE-EXP-11-2025-42

PFM Group Consulting LLC (NEW2)

11/04/2025

New Port Tampa Bay CDD

2.96

Total:

127.96

Assistant Secretary

Chairman / Vice Chairman
11/10/2025

7870	VGlobalTech (NEW2)	11/01/2025	New Port Tampa Bay CDD	125.00

Invoice No	Supplier	Invoice Date Property		Invoice Amount

PAYMENT AUTHORIZATION ONLY	NO FUNDING NEEDED

Docusign Envelope ID: B9748677-1A3B-4976-85A4-7115556835D0

Payment Authorization 219
11/14/2025

	-	

DM-11-2025-49

PFM Group Consulting LLC (NEW2)

11/06/2025

New Port Tampa Bay CDD

1,875.00

10701-111125

Tampa Electric Company (NEW2)

11/11/2025

New Port Tampa Bay CDD
Total:

1,149.84
3,070.67

Assistant Secretary

Chairman / Vice Chairman
11/17/2025

23215-111125	Tampa Electric Company (NEW2)	11/11/2025	New Port Tampa Bay CDD	45.83

Invoice No	Supplier	Invoice Date Property		Invoice Amount

PAYMENT AUTHORIZATION ONLY	NO FUNDING NEEDED

Docusign Envelope ID: BE76B020-AE13-463E-A4FF-D4A2B4A71C83

Payment Authorization 220
11/21/2025

	-	

27513

Straley Robin Vericker (NEW2)

11/20/2025

New Port Tampa Bay CDD
Total:

1,235.00
1,235.00

Assistant Secretary

Chairman / Vice Chairman
11/25/2025

Invoice No	Supplier	Invoice Date Property		Invoice Amount

New Port – Tampa Bay Community Development District

Review of District Financial Position

New Port Tampa Bay CDD
November 2025 Financial Package

November 30, 2025

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

New Port Tampa Bay CDD Statement of Financial Position As of 11/30/2025

General

Debt Service S2021 Bond

Capital Projects

General Long- Term Debt

Total

Assets

Current Assets
General Checking Account Assessments Receivable Assessments Receivable Due From Other Funds
Debt Service Reserve Series 2021 Revenue Series 2021
Acquisition/Construction Series 2021 Deposits
Total Current Assets

$

189,417.01
114,340.73

$

189,417.01
114,340.73
403,318.17
37,255.87
665,971.88
248,639.75
78,690.06
750.00

$

403,318.17
37,255.87
665,971.88
248,639.75

$

78,690.06
750.00

$

303,757.74

$

1,355,185.67

$

79,440.06

$

-

$

1,738,383.47

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

$

914,611.63
9,995,388.37

$

914,611.63
9,995,388.37

$

-

$

-

$

-

$ 10,910,000.00

$ 10,910,000.00

Total Assets

$

303,757.74

$

1,355,185.67

$

79,440.06

$ 10,910,000.00

$ 12,648,383.47

Liabilities and Net Assets

Current Liabilities Accounts Payable Due To Other Funds Deferred Revenue Deferred Revenue Retainage Payable
Total Current Liabilities

$

10,000.00
13,096.01
114,340.73

$

10,000.00
13,096.01
114,340.73
403,318.17
13,262.31

$

403,318.17

$

13,262.31

$

137,436.74

$

403,318.17

$

13,262.31

$

-

$

554,017.22

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

$ 10,910,000.00

$ 10,910,000.00

$

-

$

-

$

-

$ 10,910,000.00

$ 10,910,000.00

$

137,436.74

$

403,318.17

$

13,262.31

$ 10,910,000.00

$ 11,464,017.22

Total Liabilities

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

$

408,418.13
(237,457.15)
(4,639.98)

$

408,418.13
(237,457.15)
(4,639.98)

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

$

910,813.70
41,053.80

910,813.70
41,053.80

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

$

(216,609.46)
4,758.21
278,029.00

(216,609.46)
4,758.21
278,029.00

$

166,321.00

$

951,867.50

$

66,177.75

$

-

$

1,184,366.25

Total Liabilities and Net Assets

$

303,757.74

$

1,355,185.67

$

79,440.06

$ 10,910,000.00

$ 12,648,383.47

Page 1 of 3

New Port Tampa Bay CDD
Statement of Activities As of 11/30/2025

General

Debt Service S2021 Bond

Capital Projects

General Long- Term Debt

Total

Revenues

On-Roll Assessments On-Roll Assessments Off-Roll Assessments
Inter-Fund Group Transfers In Inter-Fund Transfers In
Total Revenues

$

23,273.89

$

23,273.89
37,255.87
220,286.20
(4,500.95)
4,500.95

$

37,255.87
220,286.20
(4,500.95)

$

4,500.95

$

23,273.89

$

253,041.12

$

4,500.95

$

-

$

280,815.96

Expenses

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

$

3,014.00
1,728.50
3,750.00
1,235.00
10,000.00
2.96
922.00
250.00
175.00
2,289.62
5,598.00

$

3,014.00
1,728.50
3,750.00
1,235.00
10,000.00
2.96
922.00
250.00
175.00
2,289.62
5,598.00
215,081.26

$

215,081.26

$

28,965.08

$

215,081.26

$

-

$

-

$

244,046.34

Other Revenues (Expenses) & Gains (Losses)

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

$

1,051.21

$

1,051.21
3,093.94
257.26

$

3,093.94

$

257.26

$

1,051.21

$

3,093.94

$

257.26

$

-

$

4,402.41

$

(4,639.98)

$

41,053.80

$

4,758.21

$

-

$

41,172.03

Change In Net Assets

$

170,960.98

$

910,813.70

$

61,419.54

$

-

$

1,143,194.22

Net Assets At Beginning Of Year

Net Assets At End Of Year

$166,321.00

$951,867.50

$66,177.75

$0.00

$1,184,366.25

Page 2 of 3

New Port Tampa Bay CDD
Budget to Actual
For the month ending 11/30/2025

YTD Actual

YTD Budget

YTD Variance

FY 2026
Adopted Budget

Percentage Spent

Revenues
On-Roll Assessments Interest Income
Net Revenues

$

23,273.89
1,051.21

$

22,935.83
-

$

338.06
1,051.21

$

137,615.00
-

16.91%
0.00%

$

24,325.10

$

22,935.83

$

1,389.27

$

137,615.00

17.68%

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

$

3,014.00
- 1,728.50
3,750.00
-
- 1,235.00
10,000.00
-
- 922.00
- 250.00
2,289.62
2.96
-
- 175.00
5,598.00

$

550.00
433.33
750.00
3,750.00
1,666.67
833.33
2,500.00
1,666.67
41.67
800.00
333.33
366.67
450.00
2,666.67
33.33
1.67
5,000.00
29.17
1,063.33

$

2,464.00
(433.33)
978.50
- (1,666.67)
(833.33)
(1,265.00)
8,333.33
(41.67)
(800.00)
588.67
(366.67)
(200.00)
(377.05)
(30.37)
(1.67)
(5,000.00)
145.83
4,534.67

$

3,300.00
2,600.00
4,500.00
22,500.00
10,000.00
5,000.00
15,000.00
10,000.00
250.00
4,800.00
2,000.00
2,200.00
2,700.00
16,000.00
200.00
10.00
30,000.00
175.00
6,380.00

91.33%
0.00%
38.41%
16.67%
0.00%
0.00%
8.23%
100.00%
0.00%
0.00%
46.10%
0.00%
9.26%
14.31%
1.48%
0.00%
0.00%
100.00%
87.74%

$

28,965.08

$

22,935.83

$

6,029.25

$

137,615.00

21.05%

Total Expenses

 $	28,965.08 

 $	22,935.83 

 $	6,029.25 

 $ 137,615.00 

 	

Net Income (Loss)

$

(4,639.98)

$

-

$

(4,639.98)

$

-

Page 3 of 3

New Port – Tampa Bay Community Development District

District Manager

New Port Tampa Bay Community Development District

Performance Measures/Standards & Annual Reporting Form

October 1, 2024 — September 30, 2025

1. Community Communication and Engagement Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A mourn of three board meetings were held during the Fiscal Year.

Achieved: Yes to

O

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting at least seven days in advance, as specified in Section 190.007(1), using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised with 7 days notice per statute on at least two mediums (i.Newspaper, CDD website, electronic communications).
Achieved: Yes lYf No O

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management's records. Standard: 100% o  onthly website checks were completed by District Management.

Achieved: Yes

o O

2. Infrastructure and Facilities Maintenance
Goal 2.1: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an inspection of the District's infrastructure and related systems.
Measurement: Inspection completed on an as-needed basis as evidenced by district engineer's report related to district's infrastructure and related systems.
Standard: Inspection completed in the Fiscal Year by the district's engineer,	needed.

Achieved: Yes

o D

3. Financial Transparency and Accountability

Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and final budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and final budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and pos d to the CDD website.

Achieved: Yes

No O

Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current fiscal year budget with any amendments, and most recent financials within the latest agenda package.
Measurement: Annual audit, previous years' budgets, and financials are accessible to the public as evidenced by corresponding documents on the CDD's website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended fiscal year budget, and most recent agenda

package with upd

d financials.

Achieved: Yes Nf No O

Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent financial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD's website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing firm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.

Achieved: Yes

No O

Chair/Vice Chair:
Print Name:

Date:

District Manager:
Print Name:

Date:

New Port – Tampa Bay Community Development District

Site Manager/ Westshore Marina District Master Association Manager

For follow up with/by Venessa and Chris

completion date

Proposal sent to District for approval.

Progress

NAME

CONTACT INFORMATION

DATE OF REPORT

ADDRESS

DESCRIPTION OF ISSUE(S)

Proposal or Remedy

Proposal Approved

Verified by HOA/ Completed

Most Recent Update

Reserve Advisors	taylor.bleistein@reserveadvisors.com	TBD	Reserve Study	Venessa and Chris are meeitng on 5/27/25 at 4900 BRIDGE ST. TAMPA, FL 33611

Toby Snively, Esq.

tsnively@orlando-law.com

3/5/2025

Notice of Claim - Westshore Marina District Master Association, Inc. vs. Lennar Homes, LLC

With HOA Attorney

Chris Bodie

chris@siteserveusa.com

1/27/2024

Sunset Park

Damage to benches- Working on getting new benches 6/20/25

On 5/7/24 Approval to move broken bench

Chris Bodie

Sunset Park

proposal for plant replacement

4.17.25

6/20/2025

approved subject to the Oleanders being replaced with Ixoras- Chris to meet with LMP landscaping

Chris Bodie

Sent by Dominic Pickering

4/29/2025

Town Westshore

Sidewalk Cracks West

email of 5.27.25

Scheduled walk on June 2 @ 11am w/ Related Group

Gazmin Kerr

kerrg@pfm.com

4/17/2025

Add Doggie Stations

Gaz ordering Doggie stations - Delivered 6.25.25

Venessa Ripoll

Ripollv@pfm.com 

NPTB

Reserve Study

8.2024

12.12.24

VR meet with Reserve company onsite 5.27.25. Reserve company will send report once compelted.

chris Bodie

chris@siteserveusa.com

25-May

Brigstree

Trimming of Palm Tress

25-May

25-May

25-May

Chris Bodie

chris@siteserveusa.com

25-Jun

Related Group Chris walked with CDD Board Member - Pavers that needs to be repalced

Meet with Related on 6.2.25

Gazmin Kerr

kerrg@pfm.com

5/30/2025

NPTB

Order placed for Doggy Stations

Ordered through Doody Calls, awaiting the vendor to ship stations

Gazmin Kerr

kerrg@pfm.com

6/10/2025

NPTB

approved qoute to have stations serviced by Doody calls

6.18.25

6.18.25

They come on Tuesday. 7.3.25 Waiting for installation

Chris Bodie

chris@siteserveusa.com

6/18/2025

NPTB

Wires feeding out meter are not working

6.19.25

6.20.25

6/20/2025

6.19.25 Electrican fixed the wires

Chris Bodie

chris@siteserveusa.com

6/11/2025

Bridgestreet

mulching bridge Street

6/27/2025

Mulch scheduled for August /Septmebr - CB is working with Sherry

Chris Bodie

chris@siteserveusa.com

6/20/2025

Sodding the entracne on Gandie and areas along Brigesteet

6/20/2025

Chris Bodie

chris@siteserveusa.com

3/25/2025

Inlet Shores

Irrigaiton was fixed buy Inlet shores

6/14/2025

Chris Bodie

chris@siteserveusa.com

6/16/2025

Bridgestreet

Trimming of Oaks trees

6/20/2025

Chris Bodie

chris@siteserveusa.com

25-Jun

Town Westshore

Related fixed broken sidealks and pavers

25-Jun

25-Jun

25-Jun

Chris meet with Related group and had the group fixed broken areas

Chris Bodie

chris@siteserveusa.com

6/20/2025

Marina Pointe East

broken sprinkler head spewing water into the road in front of the Harbor Homes

6.20.25

Sherry Blanc, and I’m the Board President at Marina Pointe East.

Chris Bodie

chris@siteserveusa.com

6/25/2025

NPTB

Pump Not working- Chris had Accurate Drilling Solutions fix the pump

5.25.25

Chris Bodie

chris@siteserveusa.com

7/17/2025

NPTB

Stormwater System O&M Inspection

Chris needs to work on Skimmer

Chris Bodie

chris@siteserveusa.com

7/20/2025

Sunset Park

Lights at Sunset Park are not working

Light fixtures have been ordered

Chris Bodie

chris@siteserveusa.com

9/5/2025

Gandy /Bridge St

Signs is down on the corner of Gandy and Bridge Street

Chris Bodie

chris@siteserveusa.com

9/5/2025

Bridge Street

Down bridge street live oak tree on the right side, the tree growing in croocked

Chris Bodie

chris@siteserveusa.com

9/5/2025

Tyson

There should be a yield sign at the circle

BOS Request

Cliffe Laborde cliffe3law@gmail.com

9/5/2025

Bridge Street

Installing speed bump along Bridge Street , Tyson and the circle

Chris Bodie

Sent by Dominic Pickering

9/29/2025

Gas lanterns broken at the entrance- incorrect laterns

10.1.25

Chris Bodie

chris@siteserveusa.com

10/6/2025

Adding a Skimmer

Waiting on shipment

Venessa Ripoll

Ripollv@pfm.com 

9/25/2025

Westshore

Venessa and Jane tour property with Triad

Chris Bodie

chris@siteserveusa.com

10/20/2025

Gandy Entrance

Divided Hwy Sign

10.20.25

Chris Bodie

chris@siteserveusa.com

10/20/2025

Yield Sign at the Round a bout

10.20.25

MAINTENANCE ITEMS - SINCE 11/1/25-TRIAD MANAGEMENT RECEIVED

Request to tie into Master Electric for holiday lights

Complete

Heidi Levy

hlevy@transcentum.com

11/7/25

Marina Landings-Retail

Chris met onsite and BOD approved

Sherry B.-East Condo Pres

s.blancmpebod@gmail.com

11/10/25

Marina Pointe East

area in front of Marina Pointe — the section running along the marina and behind the building along the water that belongs to the CDD — still has landscape lighting that isn’t working.

Contacted Harvey Electric

11-20-25--Regarding the low voltage lights running along the North side of Maria Pointe Tower Parcel, the section that is out was never powered. Meaning , they have never worked. So, we are having to install a 110 voltage box with a transformer. Luckily, we are able to power them up off of a streetlight in that area.

Valen Campanella

TownWestshoreMgr@relatedgroup.com

11/20/25

Town Westshore Apts

Bridge Str lights do not match

Chris emailed Harvey Electric

Alex Templeman

alex.templeman@relatedgroup.com

11/20/25

Town Westshore Apts

Boardwalk lighting-Lights shining onto owner's balconies

Tape/black paint on one side of light