Heron Isles Community Development District
475 West Town Place, Suite 114 St. Augustine, Florida 32092 www.HeronIslesCDD.com
November 12, 2024 Board of Supervisors
Heron Isles Community Development District
Staff Call In #: 1-877-304-9269; Passcode: 4935998
Dear Board Members:

The Heron Isles Community Development District Board of Supervisors Meeting is scheduled for Tuesday, November 19, 2024 at 5:00 p.m. at Blackrock Baptist Church, 96362 Blackrock Road, Yulee, Florida 32097.
Following is the agenda for the meeting:
Roll Call
Public Comment (limited to three minutes)
Organizational Matters
Oath of Office for Newly Elected Supervisor

Consideration of Appointing New Supervisors to Seats 1 and 5

Oath of Office for Newly Appointed Supervisors

Consideration of Resolution 2025-02, Designating Officers

Approval of Consent Agenda
Approval of the Minutes of the August 20, 2024 Meeting

Financial Statements

Assessment Receipts Schedule

Check Register

Acceptance of the Fiscal Year 2023 Audit Report
Staff Reports
Landscape

District Counsel
Consideration of Proposed 2024-2025 Rates

Discussion of Applicability of Sunshine Law and Public Records Law to Social Media and Internet

District Engineer – Consideration of Proposal for Preparation of a Public Facilities Report
District Manager

Field Operations Manager – Report

Supervisors’ Requests and Public Comment

Next Scheduled Meeting – February 18, 2025, at 5:00 p.m. at Blackrock Baptist Church, 96362 Blackrock Road, Yulee, Florida
Adjournment

THIRD ORDER OF BUSINESS

D.
RESOLUTION 2025-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF HERON ISLES COMMUNITY DEVELOPMENT DISTRICT DESIGNATING THE OFFICERS OF THE DISTRICT, AND PROVIDING FOR AN EFFECTIVE DATE.
Whereas, Heron Isles Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within the County of Nassau, Florida; and

Whereas, the Board of Supervisors of the District desires to designate the Officers of the District.
Now, therefore, be it resolved by the Board of Supervisors of Heron Isles Community Development District:

Section 1.		 is appointed Chairman.

Section 2.		 is appointed Vice Chairman.

Section 3.		 is appointed Secretary and Treasurer.

	 is appointed Assistant Secretary.
	 is appointed Assistant Secretary.
	 is appointed Assistant Secretary.
	 is appointed Assistant Treasurer.
	 is appointed Assistant Secretary.
Section 4.	This Resolution shall become effective immediately upon its adoption.
PASSED AND ADOPTED THIS 19TH DAY OF NOVEMBER, 2024.

ATTEST	HERON ISLES COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman/Vice Chairman

FOURTH ORDER OF BUSINESS

A.
MINUTES OF MEETING
HERON ISLES COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Heron Isles Community Development District was held on Tuesday, August 20, 2024 at 5:00 p.m. at Florida State College at Jacksonville, Nassau Center, 76346 William Burgess Boulevard, Yulee, Florida 32097.

Present and constituting a quorum were:
Greg Watson	Chairman
Nicole Reams	Vice Chairperson
Chase Coleman	Supervisor
Wendy Emanuelson	Supervisor Also present were:
Daniel Laughlin	District Manager
Lauren Gentry	District Counsel
Mike Yuro	District Engineer
Chip Dellinger	Field Operations Manager
Terry Glynn	GMS

The following is a summary of the discussion and actions taken at the August 20, 2024 meeting.

FIRST ORDER OF BUSINESS	Roll Call
Mr. Laughlin called the meeting to order at 5:15 p.m. and called the roll.

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

THIRD ORDER OF BUSINESS	Approval of Consent Agenda
Approval of the Minutes of the May 21, 2024 Meeting
Financial Statements
Assessment Receipts Schedule
Check Register
Copies of the minutes and financial documents were enclosed in the agenda package for the Board’s review. Mr. Laughlin noted the check register totals $83,360.33.

FOURTH ORDER OF BUSINESS	Public Hearing for the Purpose of Adopting
the Fiscal Year 2025 Budget
Consideration of Resolution 2024-02, Relating to Annual Appropriations and Adopting the Budget for Fiscal Year 2025
Mr. Laughlin presented the budget for fiscal year 2025 noting that while there were changes to various line items, there is no increase in the overall budget, and therefore, no increase in assessments being proposed.

There being no comments from the members of the public, a motion to close the public hearing followed.

Consideration of Resolution 2024-03, Imposing Special Assessments and Certifying an Assessment Roll for Fiscal Year 2025
Mr. Laughlin stated that the assessments referred to in this resolution are used to fund the budget just adopted.

FIFTH ORDER OF BUSINESS	Consideration of Resolution 2024-04,
Declaring Vacancies in Seats 1 and 5 as of November 19, 2024

Ms. Gentry stated that since no one qualified to run for Seats 1 and 5, this resolution would provide that those vacancies would be filled by an appointment by the Board, and until that appointment, the incumbents will hold their seats.

SIXTH ORDER OF BUSINESS	Discussion of Pond Bank Repairs
Mr. Laughlin reminded the Board that a proposal was approved at the last meeting to make pond bank repairs, and the plan was to use a resident’s yard for access. The resident has since indicated she is not comfortable with that plan. The easement for the pond access is currently blocked by fences. The residents have been contacted and have requested that the CDD pay to remove the fencing and replace the fencing when the repair is complete. The quote to remove and replace the fencing has come in at $1,520, along with a quote to place a temporary fence around one of the resident’s pool at a cost of $200.
Ms. Gentry added that the District has the right to take the homeowner to court to get an injunction to require them to remove the fence.
Mr. Watson stated the concrete around the pool goes right up to the fence line, so it needs to be made clear to the homeowner that if the concrete is damaged during the project, she is responsible for the concrete repairs.

Ms. Reams expressed concern that by the CDD replacing the fence in its current location, the Board is essentially saying they’re okay with the fence blocking the easement.
Ms. Gentry stated that she will put a letter together that includes some disclosures that this is being done one time out of necessity and as a courtesy, and the District is not waiving any legal rights and it will not be responsible for the temporary pool fencing or damage to the concrete or pavers.

Mr. Watson asked if this has to be done again, if the District can require the homeowner to move the fence outside of the easement.
Ms. Gentry responded that these incidents can be considered on a case-by-case basis, however there are statutes of limitations that apply to enforcing easement rights.

SEVENTH ORDER OF BUSINESS	Staff Reports
Landscape
Mr. Dellinger stated that BrightView damaged an electrical box, and to his knowledge it has not yet been repaired.
Mr. Watson stated that he would give them a call.
Mr. Glynn stated that a request has been put in with the county to have the trees trimmed on Northside.
Mr. Dellinger presented a proposal from BrightView to increase the size of the expansion tanks and replace a controller box for the wells, totaling $6,100.

District Counsel
Ms. Gentry reminded the Board members to complete the required four hours of ethics training by December 31st.
Mr. Laughlin stated that he received a call from AT&T wanting to service the neighborhood.
Ms. Gentry stated that her firm did some research on the FCC regulations that prohibit utilities from monopolizing service in certain communities. It’s debatable on whether that applies to CDDs.

Ms. Emanuelson stated that Hotwire is willing to release the easement, however the HOA would have to sign an agreement to allow Hotwire to continue to service within the community.

District Engineer – Bi-Annual Stormwater Inspection Report
Mr. Yuro presented the bi-annual stormwater inspection report noting that most of the stormwater system is functioning as designed, with exception to the one pond which is scheduled to be repaired.

District Manager
Consideration of Resolution 2024-05, Designating a Regular Meeting Schedule for Fiscal Year 2025
Mr. Laughlin presented a proposed meeting schedule for fiscal year 2025 including quarterly meetings on the third Tuesday at 5:00 p.m.

Consideration of Adopting Goals and Objectives for Fiscal Year 2025
Mr. Laughlin informed the Board that legislation has been passed requiring special districts to adopt goals and objectives for each year, and to report if those goals were met. A proposed annual reporting form was included in the agenda package for the board’s review.

Field Operations Manager – Report
Mr. Dellinger gave an overview of the operations report, a copy of which was included in the agenda package. He also presented a proposal from Snyder to repair the fan and thermometer in the bathroom at a cost of $2,300 to reduce the humidity.

Mr. Watson stated that the existing mold in the bathroom needs to be removed.
Mr. Dellinger stated that GMS will attempt to remove the mold before going to an outside company. Next, he presented a quote from Peacock Electric to replace the lighting features at the entrance at a cost of $4,420. He suggested GMS install flood lights with integrated photosensors on 4x4 wooden posts for under $1,000.
Mr. Watson suggested installing two floodlights for now to see how they look, and solar lights can be considered later if needed.

EIGHTH ORDER OF BUSINESS	Supervisor Requests and Public Comment
Ms. Emanuelson stated that there are people coming into the neighborhood on golf carts, and she witnessed a child driving in circles in the grass.
Mr. Laughlin stated that the police would have to enforce traffic violations and trespassing non-residents.

NINTH ORDER OF BUSINESS	Next Scheduled Meeting – November 19,
2024 at 5:00 p.m. at Florida State College of Jacksonville, Nassau Center, 76346 William Burgess Boulevard, Yulee, Florida

TENTH ORDER OF BUSINESS	Adjournment

Secretary/Assistant Secretary	Chairman/Vice Chairman

B.

Heron Isles
Community Development District

Unaudited Financial Reporting
September 30, 2024

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4-5	
	Month to Month	

6	
	Debt Service Fund Series 2017	

7	
	Capital Reserve Fund	

8	
	Long Term Debt Report	

9	
	Assessment Receipt Schedule	

10	
	Check Register Summary	
Combined Balance Sheet September 30, 2024

Assets:
Cash:
Operating Account	

$	95,961	

$	

-	

$	98,601	

$	

194,562	
Assessments Receivable	-	-	-	-						
Due from Other	-	-	-	-						
Due from Other Government	3,387	-	-	3,387						
Due from General Fund	-	1,182	-	1,182						
Due from Capital Fund	-	-	.	-						
Investments:
State Board of Administration (SBA)	

203,637	-	60,347	263,983						
Custody - Reserve	818	-	-	818						
Custody - Excess Funds	111,072	-	-	111,072						
Series 2017
Reserve A1	

-	-	-	-						
Reserve A2	-	32,250	-	32,250						
Revenue	-	77,960	-	77,960						
Prepayment	-	250	-	250						
Prepaid Expenses	16,779	-	-	16,779						
Deposits	1,580	-	-	1,580						
Total Assets	$	433,234	$	111,642	$	158,948	$	703,824						

Liabilities:
Accounts Payable	

$	10,221	$	-	$	-	$	10,221						
Accrued Expenses	-	-	-	-						
FICA Payable	-	-	-	-						
Due to Debt Service	1,182	-	-	1,182						
Total Liabilites	$	11,404	$	-	$	-	$	11,404						

Fund Balance:
Nonspendable: Prepaid Items	

$	16,779	$	-	$	-	$	16,779						
Deposits Restricted for:
Debt Service	1,580	-	-	1,580

-	111,642	-	111,642						
Capital Project	-	-	-	-						
Assigned for:
Capital Reserve Fund	
-	-	158,948	
158,948					
Capital Reserves	-	-	-	-					
Unassigned	403,471	-	-		403,471		
Total Fund Balances	$	421,830	$	111,642	$	158,948	$	692,421		
							
Total Liabilities & Fund Balance	$	433,234	$	111,642	$	158,948	$	703,824		

Adopted	Prorated Budget	Actual		
Budget	Thru 09/30/24	Thru 09/30/24	Variance	

Revenues:					
Special Assessments - Tax Roll	$	412,343	$	412,343	$	419,780	$	7,437	
Interest Income/Miscellaneous Income	2,800	2,800	22,716	19,916	
Access Key Cards	100	100	-	(100)	
Total Revenues	$	415,243	$	415,243	$	442,496	$	27,253	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	4,000	$	4,000	$	3,000	$	1,000	
PR-FICA	306	306	230	77	
Engineering	4,000	4,000	7,253	(3,253)	
Attorney	18,000	18,000	15,255	2,745	
Annual Audit	3,460	3,460	-	3,460	
Assessment Administration	7,950	7,950	7,950	-	
Dissemination Agent	1,590	1,590	1,590	-	
Trustee Fees	3,800	3,800	3,717	83	
Management Fees	53,084	53,084	53,084	(0)	
Information Technology	1,908	1,908	1,908	-	
Website Maintenance	1,272	1,272	1,272	-	
Telephone	200	200	73	127	
Postage & Delivery	800	800	107	693	
Meeting Room Rental	200	200	292	(92)	
Insurance General Liability/Public Officials	21,131	21,131	20,371	760	
Printing & Binding	600	600	217	383	
Legal Advertising	3,200	3,200	344	2,856	
Other Current Charges	7,400	7,400	6,554	846	
Office Supplies	100	100	3	97	
Dues, Licenses & Subscriptions	175	175	175	-	
Total General & Administrative	$	133,176	$	133,176	$	123,395	$	9,781	

Utlities					
Electric	$	35,750	$	35,750	$	32,643	$	(3,107)	
Water & Sewer	14,000	14,000	13,913	(87)	
Subtotal Utlities	$	49,750	$	49,750	$	46,556	$	(3,195)	

Contract Services					
Landscape Maintenance (Brightview Landscaping)	$	87,336	$	87,336	$	87,336	$	-	
Landscape Contingency	15,000	15,000	7,545	7,455	
Irrigation Maintenance	5,800	5,800	17,769	(11,969)	
Lake Maintenance (Future Horizons)	9,243	9,243	8,803	440	
Janitorial Services (Magic Touch)	7,200	7,200	7,356	(156)	
Trash Removal Services	-	-	150	(150)	
Facility Management	13,112	13,112	13,112	(0)	
Security Services	-	-	273	(273)	
Pest Control Services (Naders Pest Raiders)	350	350	257	93	
Holiday Decorations	1,500	1,500	-	1,500	
Subtotal Contract Services	$	139,542	$	139,542	$	142,602	$	(3,060)	

Adopted	Prorated Budget	Actual		
Budget	Thru 09/30/24	Thru 09/30/24	Variance	

Repair and Maintenance					
Facility Repairs	$	17,500	$	17,500	$	12,855	$	4,645	
Miscellaneous Repairs & Maintenance	7,500	7,500	8,576	(1,076)	
Road and Drainage Repairs	10,000	10,000	-	10,000	
Subtotal Repair and Maintenance	$	35,000	$	35,000	$	21,431	$	13,569	
					
Total Operations & Maintenance	$	224,292	$	224,292	$	210,588	$	7,315	
					
Total Expenditures	$	357,467	$	357,467	$	333,983	$	17,095	
					
Excess (Deficiency) of Revenues over Expenditures	$	57,776	$	57,776	$	108,513	$	44,348	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	(57,776)	$	(57,776)	$	(57,776)	$	(0)	
Total Other Financing Sources/(Uses)	$	(57,776)	$	(57,776)	$	(57,776)	$	(0)	
					
Net Change in Fund Balance	$	0	$	0	$	50,737	$	44,348	
					
Fund Balance - Beginning	$	-		$	371,093		
					
Fund Balance - Ending	$	0		$	421,830		

Revenues:

Special Assessments - Tax Roll	$	-	$	28,990	$	371,132	$	3,025	$	4,741	$	4,030	$	3,683	$	-	$	1,974	$	-	$	-	$	2,205	$	419,780		
Interest Income/Miscellaneous Income	125	129	173	1,600	1,930		1,834	1,986	1,947	2,024	6,473	2,230	2,265	22,716	
Access Key Cards	-	-	-	-	-		-	-	-	-	-	-	-	-	
Total Revenues	$	125	$	29,120	$	371,305	$	4,625	$	6,671	$	5,864	$	5,669	$	1,947	$	3,998	$	6,473	$	2,230	$	4,470	$	442,496	

Expenditures:															
General & Administrative:															
Supervisor Fees	$	-	$	800	$	-	$	-	$	800	$	-	$	-	$	800	$	-	$	-	$	600	$	-	$	3,000	
PR-FICA	-	61	-	-	61		-	-	61	-	-	46	-	230	
Engineering	-	203	-	-	203		-	1,553	743	218	-	3,175	1,160	7,253	
Attorney	620	2,120	1,085	123	2,311		526	1,692	1,844	1,057	340	3,083	456	15,255	
Annual Audit	-	-	-	-	-		-	-	-	-	-	-	-	-	
Assessment Administration	7,950	-	-	-	-		-	-	-	-	-	-	-	7,950	
Arbitrage Rebate	-	-	-	-	-		-	-	-	-	-	-	-	-	
Dissemination Agent	133	133	133	133	133		133	133	133	133	133	133	133	1,590	
Trustee Fees	-	-	-	-	-		-	-	-	-	3,717	-	-	3,717	
Management Fees	4,424	4,424	4,424	4,424	4,424		4,424	4,424	4,424	4,424	4,424	4,424	4,424	53,084	
Information Technology	159	159	159	159	159		159	159	159	159	159	159	159	1,908	
Website Maintenance	106	106	106	106	106		106	106	106	106	106	106	106	1,272	
Telephone	8	-	-	28	-		-	19	-	-	18	-	-	73	
Postage & Delivery	4	5	9	3	4		27	2	-	10	2	7	34	107	
Insurance General Liability/Public Officials	20,371	-	-	-	-		-	-	-	-	-	-	-	20,371	
Printing & Binding	6	8	58	4	21		29	2	-	39	2	2	48	217	
Meeting Room Rental	292	-	-	-	-		-	-	-	-	-	-	-	292	
Legal Advertising	-	-	-	-	-		-	-	68	-	104	86	86	344	
Other Current Charges	-	6,554	-	-	-		-	-	-	-	-	-	-	6,554	
Office Supplies	0	0	0	0	0		0	0	-	1	0	0	1	3	
Dues, Licenses & Subscriptions	175	-	-	-	-	.		-	-	-	-	-	-	175	
Total General & Administrative	$	34,248	$	14,571	$	5,974	$	4,979	$	8,221	$	5,402	$	8,089	$	8,336	$	6,146	$	9,004	$	11,820	$	6,606	$	123,395	

Utlities															
Electric	$	2,740	$	2,754	$	2,720	$	2,730	$	2,749	$	2,763	$	2,731	$	2,754	$	2,713	$	2,649	$	2,686	$	2,656	$	32,643	
Water & Sewer	634	697	657	990	1,518		1,278	1,275	1,436	1,406	1,427	1,232	1,363	13,913	
Subtotal Utlities	$	3,373	$	3,451	$	3,377	$	3,720	$	4,267	$	4,041	$	4,006	$	4,190	$	4,119	$	4,075	$	3,918	$	4,019	$	46,556	

Contract Services															
Landscape Maintenance (Brightview Landscaping)	$	7,278	$	7,278	$	7,278	$	7,278	$	7,278	$	7,278	$	7,278	$	7,278	$	7,278	$	7,278	$	7,278	$	7,278	$	87,336	
Landscape Contingency	-	-	-	-	-		7,545	-	-	-	-	-	-	7,545	
Irrigation Maintenance	-	6,568	-	-	703		1,471	-	-	676	2,250	-	6,100	17,769	
Lake Maintenance (Future Horizons)	734	734	734	734	734		734	734	734	734	734	734	734	8,803	
Janitorial Services (Magic Touch)	613	613	613	613	613		613	613	613	613	613	613	613	7,356	
Trash Removal Services	-	-	-	150	-		-	-	-	-	-	-	-	150	
Facility Management	1,093	1,093	1,093	1,093	1,093		1,093	1,093	1,093	1,093	1,093	1,093	1,093	13,112	
Security Services											73	100	100	273	
Pest Control Services (Naders Pest Raiders)	-	-	-	-	-		-	-	-	-	257	-	-	257	
Holiday Decorations	-	-	-	-	-		-	-	-	-	-	-	-	-	
Subtotal Contract Services	$	9,717	$	16,285	$	9,717	$	9,867	$	10,420	$	18,734	$	9,717	$	9,717	$	10,394	$	12,298	$	9,817	$	15,917	$	142,602	

Repair and Maintenance

Facility Repairs

$	244  $

1,514  $

2,193  $

1,309  $

863  $

304  $

437  $

136  $

657  $

530  $

1,166  $

3,503  $

12,855
Miscellaneous Repairs & Maintenance	-	-	-	-	-	45	832	4,596	-	1,453	-	1,650	8,576 Road and Drainage Repairs	-	-	-	-	-		-		-		-	-		-	-		-		-

Other Financing Sources/Uses:

Transfer In/(Out)	-	-	-	-	-	-	-	-	-	-	(57,776)	-	(57,776)			
Total Other Financing Sources/Uses	$	-  $	-	$	-	$	-  $	-  $	-	$	-  $	-  $	-  $	-  $	(57,776) $	-  $	(57,776)	
														
Net Change in Fund Balance	$	(34,122) $	14,549	$	365,331	$	(354) $	(1,550) $	462	$	(2,420) $	(6,389) $	(2,148) $	(2,531) $	(67,366) $	(2,136) $	50,737	

Revenues:					
Special Assessments - Tax Roll	$	221,531	$	221,531	$	225,105	$	3,574	
Interest Income	1,700	1,700	8,754	7,054	
Total Revenues	$	223,231	$	223,231	$	233,859	$	10,628	

Expenditures:					
Series 2017A-1
Interest - 11/1	

$	23,828	

$	23,828	

$	23,828	

$	-	
Interest - 5/1	23,828	23,828	23,828	-	
Principal - 5/1	100,000	100,000	100,000	-	
Series 2017A-2
Interest 11/1	

14,875	

14,875	

14,875	

-	
Interest - 5/1	14,875	14,875	14,875	-	
Principal - 5/1	35,000	35,000	35,000	-	
Total Expenditures	$	212,406	$	212,406	$	212,406	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	10,825	$	10,825	$	21,453	$	10,628	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	10,825	$	10,825	$	21,453	$	10,628	
					
Fund Balance - Beginning	$	56,744		$	90,189		
					
Fund Balance - Ending	$	67,569		$	111,642		
Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2024

Adopted	Prorated Budget	Actual		
Budget	Thru 09/30/24	Thru 09/30/24	Variance	

Revenues					
Capital Reserve Transfer In	$	57,776	$	57,776	$	58,039	$	263	
Interest	50	50	189	139	
Total Revenues	$	57,826	$	57,826	$	58,228	$	402	

Expenditures:					
Capital Outlay	$	20,000	$	20,000	$	8,500	$	11,500	
Repair and Replacements	-	-	12,450	(12,450)	
Other Service Charges	500	500	-	500	
Total Expenditures	$	20,500	$	20,500	$	20,950	$	(450)	
					
Excess (Deficiency) of Revenues over Expenditures	$	37,326		$	37,278		

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	37,326		$	37,278		
					
Fund Balance - Beginning	$	121,668		$	121,670		
					
Fund Balance - Ending	$	158,994		$	158,948		
Long Term Debt Report

Series 2017A-1 Capital Improvement Revenue Bonds		

Interest Rate:	
2.0%-3.375%	
Maturity Date:	11/1/2036	
Reserve Fund Definition	50% of Maximum Annual Debt Servi	
Reserve Fund Requirement	$81,257.82	
Reserve Fund Balance (1)	81,257.82	

Bonds outstanding - 9/30/2018	
$2,155,000	
Less: November 1, 2018	($30,000)	
Less: May 1, 2019	($100,000)	
Less: November 1, 2019	($10,000)	
Less: May 1, 2020	($100,000)	
Less: May 1, 2020 (Prepayment)	($10,000)	
Less: November 1, 2020 (Prepayment)	($15,000)	
Less: May 1, 2021	($95,000)	
Less: May 1, 2021 (Prepayment)	($5,000)	
Less: November 1, 2021 (Prepayment)	($5,000)	
Less: May 1, 2022	($100,000)	
Less: November 1, 2022 (Prepayment)	($5,000)	
Less: May 1, 2023	($100,000)	
Less: May 1, 2023 (Prepayment)	($5,000)	
Less: May 1, 2024	($100,000)	
Current Bonds Outstanding	$1,475,000	
(1) Covered by Assured Guaranty Municipal Corp Bond Insurance

c

C.

FISCAL YEAR 2024 ASSESSMENT RECEIPTS SUMMARY

ASSESSED	#UNITS ASSESSED	SERIES 2017A-2
DEBT SERVICE ASSESSED	

O&M ASSESSED	TOTAL ASSESSED	
NET ASSESSMENTS TAX ROLL	748	221,115.39	412,340.61	633,456.00	
TOTAL NET ASSESSMENTS		221,115.39	412,340.61	633,456.00	

	SUMMARY OF TAX ROLL RECEIPTS							
	DATE	DEBT SERVICE	O&M					
NASSAU COUNTY DISTRIBUTION	RECEIVED	RECEIPTS	RECEIPTS	TOTAL RECEIVED				

1	
11/3/23		
723.16		
1,348.56		
2,071.72	
2	11/22/23		14,822.77		27,641.81		42,464.58	
3	12/5/23		187,746.80		350,114.16		537,860.96	
4	12/22/23		11,270.80		21,018.03		32,288.83	
5	1/5/24		1,622.04		3,024.81		4,646.85	
6	2/7/24		2,542.41		4,741.13		7,283.54	
7	3/6/24		2,058.41		3,838.57		5,896.98	
INTEREST	3/14/24		103.13		191.31		294.44	
8	4/4/24		1,974.73		3,682.51		5,657.24	
9	6/10/24		960.98		1,792.05		2,753.03	
10	6/18/24		97.75		182.30		280.05	
EXCESS FEES	11/4/24		1,182.29		2,204.75		3,387.04	
			-		-			
TOTAL TAX ROLL RECEIPTS		$	225,105.27	$	419,779.99	$	644,885.26	
								
TOTAL DUE TAX ROLL RECEIPTS		$	(3,989.88)	$	(7,439.38)	$	(11,429.26)	

PERCENT COLLECTED	DEBT	O&M	TOTAL	
% COLLECTED TAX ROLL	101.80%	101.80%	101.80%	

D.
COMMUNITY DEVELOPMENT DISTRICT

Fiscal Year 2024
Check Register

General Fund
7/1/24 - 7/31/24	680-689	$13,687.27
8/1/24 - 8/31/24	690-699	71,826.30
9/1/24 - 9/30/24	700-714	59,585.95

Capital Reserve
9/1/24 - 9/30/24	9-10	$20,949.98

Autopayments
07/03/24	JEA	$1,426.89	
07/08/24	FPL	2,648.57	
08/02/24	JEA	1,232.04	
08/07/24	FPL	2,685.69	
08/27/24	IRS TAX PAYMENT	91.80	
09/04/24	JEA	1,363.39	
09/08/24	FPL	2,655.58	

* Fedex Invoices available upon request
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
7/03/24 00139	6/25/24 8971368	202406 320-57200-46250	*	676.32
IRRIG REPAIRS CNTRLLER 5
BRIGHTVIEW LANDSCAPE SERVICES,INC.	676.32 000680
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/03/24 00130	6/30/24 84625	202406 320-57200-46500	*	733.60
JUN LAKE MANAGEMENT
FUTURE HORIZONS,INC	733.60 000681
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
280	202405 320-57200-49700	*	135.69
MAY FACIL MAINT & SUPPY
281	202407 310-51300-34000	*	4,423.67
JUL MANAGEMENT FEES
281	202407 310-51300-35110	*	106.00
JUL WEBSITE ADMIN
281	202407 310-51300-35100	*	159.00
JUL INFO TECH
281	202407 310-51300-31300	*	132.50
JUL DISSEM AGENT SERVICES
7/01/24 281	202407 310-51300-51000	*	.09
OFFICE SUPPLIES
7/01/24 281	202407 310-51300-42000	*	1.92
POSTAGE
7/01/24 281	202407 310-51300-42500	*	1.95
COPIES
7/01/24 281	202407 310-51300-41000	*	17.84
TELEPHONE
GOVERNMENTAL MANAGEMENT SERVICES	4,978.66 000682
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/03/24 00141	6/23/24 9582	202405 310-51300-31500	*	1,843.54
MAY GENERAL COUNSEL
KILINSKI VAN WYK PLLC	1,843.54 000683
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/03/24 00132	5/15/24 32	202405 320-57200-46600	*	613.00
BIWEEKLY ROUTINE CLEANING
MAGIC TOUCH COMMERCIAL CLEANING CO	613.00 000684
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/19/24 00117	3/15/24 11293	202403 320-57200-46000	*	45.00
BACKFLOW TEST
4/25/24 12511	202404 320-57200-46000	*	135.00
BACKFLOW & IRRIG TEST
5/08/24 12845	202404 320-57200-46000	*	45.00
BACKFLOW TEST
BOB'S BACKFLOW & PLUMBING	225.00 000685
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/19/24 00139	7/11/24 8988161	202407 320-57200-46250	*	2,250.00
REPLACE CTRL BOX & GAUGES
BRIGHTVIEW LANDSCAPE SERVICES,INC.	2,250.00 000686
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
7/19/24 00014	7/01/24 282	202407 320-57200-34100	*	1,092.67
JUL FACILITY MANAGEMENT
GOVERNMENTAL MANAGEMENT SERVICES	1,092.67 000687
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/19/24 00141	7/14/24 9956	202406 310-51300-31500	*	1,056.98
JUN GENERAL COUNSEL
KILINSKI VAN WYK PLLC	1,056.98 000688
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/19/24 00110	7/16/24 3576	202406 310-51300-31100	*	217.50
JUN ENGINEERING SERVICES
YURO AND ASSOCIATES, LLC.	217.50 000689
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/08/24 00014	7/17/24 283	202406 320-57200-49700	*	657.32
JUN FACIL MAINT&SUPPLIES 8/01/24 285	202408 310-51300-34000
AUG MANAGEMENT FEES
8/01/24 285	202408 310-51300-35110
AUG WEBSITE ADMIN
8/01/24 285	202408 310-51300-35100
AUG INFO TECH
8/01/24 285	202408 310-51300-31300
AUG DISSEM AGENT SERVICES 8/01/24 285	202408 310-51300-51000
OFFICE SUPPLIES 8/01/24 285
POSTAGE 8/01/24 285
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	5,487.25 000690
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/08/24 00146	8/01/24 408817	202408 320-57200-34500	*	100.00
SECURITY VIDEO - AUG24
HI-TECH SYSTEM ASSOCIATES INC	100.00 000691
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/08/24 00142	7/25/24 24-00130 202407 310-51300-48000	*	104.00
NTC OF PUB HEAR 8/20/24
JACKSONVILLE DAILY RECORD C/O	104.00 000692
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/08/24 00132	6/15/24 33	202406 320-57200-46600	*	613.00
BIWEEKLY ROUTINE CLEANING
7/15/24 34	202407 320-57200-46600	*	613.00
BIWEEKLY ROUTINE CLEANING
MAGIC TOUCH COMMERCIAL CLEANING CO	1,226.00 000693
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/08/24 00137	7/23/24 56256737 202407 320-57200-34800	*	257.00
SENTRICON PEST CONTROL
NADERS PEST RAIDERS	257.00 000694
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
8/08/24 00031	7/25/24 7417097	202407 310-51300-32300	*	929.35
FY24 TRUSTEE FEE SE2017
7/25/24 7417097	202407 300-15500-10000	*	2,788.03
FY25 TRUSTEE FEE SE2017
US BANK	3,717.38 000695
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/21/24 00117	7/10/24 14297	202407 320-57200-46000	*	1,453.00
BACKFLOW TEST & MAINT
BOB'S BACKFLOW & PLUMBING	1,453.00 000696
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/21/24 00014	8/01/24 284	202408 320-57200-34100	*	1,092.67
AUG FACILITY MANAGEMENT
GOVERNMENTAL MANAGEMENT SERVICES	1,092.67 000697
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/21/24 00111	8/13/24 08132024 202408 300-58100-10000	*	57,776.00
FY24 CAPITL RESERVE TRANS
HERON ISLES CDD	57,776.00 000698
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/21/24 00132	8/01/24 35	202408 320-57200-46600	*	613.00
BIWEEKLY ROUTINE CLEANING
MAGIC TOUCH COMMERCIAL CLEANING CO	613.00 000699
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/09/24 00040	8/27/24 24834	202408 300-15500-10000	*	17,655.00
FY25 INSURANCE RENEWAL
EGIS INSURANCE ADVISORS, LLC	17,655.00 000700
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
286	202407 320-57200-49700	*	529.74
JUL FACIL MAINT&SUPPLIES
288	202409 310-51300-34000	*	4,423.67
SEP MANAGEMENT FEES
288	202409 310-51300-35110	*	106.00
SEP WEBSITE ADMIN
288	202409 310-51300-35100	*	159.00
SEP INFO TECH
288	202409 310-51300-31300	*	132.50
SEP DISSEM AGENT SERVICES
288	202409 310-51300-51000	*	.51
OFFICE SUPPLIES
9/01/24 288	202409 310-51300-42000	*	34.08
POSTAGE
9/01/24 288	202409 310-51300-42500	*	48.45
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	5,433.95 000701
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/09/24 00146	9/01/24 410417	202409 320-57200-34500	*	100.00
SECURITY VIDEO - SEP24
HI-TECH SYSTEM ASSOCIATES INC	100.00 000702
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
9/09/24 00142	8/29/24 24-00154 202408 310-51300-48000	*	86.00
NTC OF FY25 MEETINGS
JACKSONVILLE DAILY RECORD C/O	86.00 000703
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/09/24 00141	8/20/24 10155	202407 310-51300-31500	*	340.00
JUL GENERAL COUNSEL
KILINSKI VAN WYK PLLC	340.00 000704
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/09/24 00110	8/30/24 3604	202408 310-51300-31100	*	2,450.00
BI-ANNUAL STORMWATER INSP
YURO AND ASSOCIATES, LLC.	2,450.00 000705
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/18/24 00139	9/01/24 9037587	202409 320-57200-46200	*	7,278.00
SEP LANDSCAPE MAINTENANCE
BRIGHTVIEW LANDSCAPE SERVICES,INC.	7,278.00 000706
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/18/24 00139	9/11/24 9067330	202409 320-57200-46250	*	2,615.00
EAST PUMP STATION
9/11/24 9067330	202409 320-57200-46250	*	3,485.00
WEST PUMP STATION
BRIGHTVIEW LANDSCAPE SERVICES,INC.	6,100.00 000707
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/18/24 00014	9/01/24 289	202409 320-57200-34100	*	1,092.67
SEP FACILITY MANAGEMENT
GOVERNMENTAL MANAGEMENT SERVICES	1,092.67 000708
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/18/24 00141	9/11/24 10412	202408 310-51300-31500	*	3,083.00
AUG GENERAL COUNSEL
KILINSKI VAN WYK PLLC	3,083.00 000709
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/18/24 00132	9/11/24 36	202409 320-57200-46600	*	613.00
SEP BIWEEKLY CLEANING
MAGIC TOUCH COMMERCIAL CLEANING CO	613.00 000710
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/27/24 00139	7/01/24 8958910	202407 320-57200-46200	*	7,278.00
JUL LANDSCAPE MAINTENANCE
BRIGHTVIEW LANDSCAPE SERVICES,INC.	7,278.00 000711
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/27/24 00139	8/01/24 8998154	202408 320-57200-46200	*	7,278.00
AUG LANDSCAPE MAINTENANCE
BRIGHTVIEW LANDSCAPE SERVICES,INC.	7,278.00 000712
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/27/24 00146	7/11/24 407793	202407 320-57200-34500	*	73.33
SECURITY - JUL24
HI-TECH SYSTEM ASSOCIATES INC	73.33 000713
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
HIC	-HERON ISLES - BPEREGRINO
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
9/27/24 00110	9/19/24 3613	202408 310-51300-31100	*	725.00
AUG ENGINEERING SERVICES
YURO AND ASSOCIATES, LLC.	725.00 000714
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK B	145,099.52
TOTAL FOR REGISTER	145,099.52

HIC	-HERON ISLES - BPEREGRINO
BrightView 
Landscape Services

Sold To: 24245977
Heron Isles CDD
9655 Florida Mining-Blvd Bldg 300 Ste305
Jacksonville FL 32257

Project Name: Heron Isles - Irrigation inspection repair proposal
Project Description: Heron Isles - Irrigation inspection repair proposal
INVOICE

Customer#: 24245977
Invoice#:	8971368 Invoice Date: 6125/2024 Sales Order: 84298 I6 CustPO#:
Job Number	Descrintion	Qtv	UM	Unit Price	Amount	
346108392	Heron Isles CDD
Irrigation repairs	
1.000	
EA	
336.32
340.00

Total Invoice Amount Taxable Amount
Tax Amount Balance Due	
336.32	
	Contolier #5	1.000	EA		340.00	

Approved					
	Chip Dellinger					
	Operations Manager					
	Governmental Management Services					
	On behalf of Heron Isles COD					
	Date: 7/2/2024				676.32	
	Acct. # 1-320-57200-46250					
					676.32	
Terms: Net 15 Days	If you have any questions regarding this invoice, please call 904 292-0716

Payment Stub
Customer Account #: 24245977
Invoice#: 8971368
Please detach stub and remit with your payment

Ii

Amount Due:	$ 676.32	II
Invoice Date: 6/25/2024
Thank you for allowing 11s to serve yo11

Please reference the invoice# on your check and make payable to

Heron Isles CDD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257
BrightView Landscape Services, Inc.
P.O. Box 740655
Atlanta, GA 30374-0655

BrightView
undU'..IOfl SfnW'.M.

Proposal for Extra Work at Heron Isles CDD
June 11, 2024
Page 1 of 2

Property Name Property Address
Heron Isles COD 96005 Starlight Ln
Yulee, FL 32097
Contact	Daniel Laughlin
To	Heron Isles COD
Billing Address		9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville, FL 32257

Project Name	Heron Isles. Irrigation Inspection repair proposal Project Description	Heron Isles - Irrigation Inspection repair proposal
Scope of Work

QTY	UoM/Slze	Matanal/OoscnpUon	Unlt Price	Total
"j;;jij ,  · ""'" .........,... ""	"""" """ "" '" "'""'" """ """"' ....,... ""' """, , .. """'" "" "" "'' ...• ... ... ... 's btotal	$336.32
2.00	EACH	6" Spray h.,.d	$41,66	$83.32
3.00	EACH	Rotor	$51,00	$153.00
10.00	EACH	Nozzle	$10,00	$100.00
Contoller#S	Subtotal	$340.00
Tech labor to Jnvosllgato Zeno 8 & 10 lhal have loW	$85,00	$340.00
pressure

For lnt,m11 use only
SO# JOB#
Service Line

8429816
346108392
150	Total Price	$676.32
THIS IS NOT AN INVOICE
This proposal is valid for thirty (30f days unless otherwlse approved by Contr11ctot's Senior Vice President
11530 Davis C111ek Court, Jaclc:sonVifle, Fl 32256 ph. (904) 292,()716 fax (904) 29.?-1014
June 11, 2024
Pege2or2

TERMS & CONDITIONS

The Con11aao1 stia1: 1ecograe and pelfo1m in ae,;:ordanoe WJltl wr.uen lerms written tpee,fteahons 11nddlawmgt1, ,!fledor1ele11ed tohtteu'I Al rn,ter1111,&hallcorlorm 10 bid &peetkllll01"6
WOl'k Force. ConllbetOf INII de-&lgnate l!I qua.Med /8PfH8nlBINO Wl!h e.-,pe11ence 11'1 lendacape rm1ntenimc6'comtruction upg111des or When applk;abla 1111100 maoagoment Tl>e wo1Jd1:1n;:e shaO be ten( end qlliJhflGO. andshallbe legally 11utho1-u:ed lo wontIn thltUS

.\. License and Penni• Cont1iictor ttlell mamtam II Leodr;eapo COWIICtOf'$ L-cerse fl tequiled b'f 511'1111 or locallaw, alld 'Mll cot'f!llY WJ!h aQ olhe1 :1001"611 111qu.1ements of tti,o, Crty State end federal OovMnment, aJ we II as all other 1eqwemilll1 of law Utieu o\t.lrwi$8 llgteed uponl;rf th.I J)il(llc,$ 01 p'or,,bled b'f law,CUS!Off'Or shall be feqtllled to Qbl.;1:1n 1111 neee$$aty aridrequired pe1mt, !o Allow IIW comnencerMnt ot the SeM'.ft on
the property
.;_ TalleS Contr;1dot i,gtllff to pay all epplceble ta .1"CludJfo sales Of General E)(Gise T11 {GET) where applicable
- ln:$\lr;,nce C1m1tat1or agrHSlO PfOVIOO Gene111!\..Jllb!ity Insurance. Au1.omotr.-eLi;,,t11:,tv l11$1Jl'llnee Wolkel'sCO!ll)enslllion treor, . andany other 1reu.ranee r tedby la.vot Ct4tM'll!f, as speeirled m wrihr,g poor 10 eommencemml ol Wllfk U r,a1 1,pe«1e<1 Cootlactof 'MIi !Uftllsh UlilUl'llnoo With S1,000Dlllmfl of l l!ity,

n. lJablhty Contract()( 11hll not be hable for 11ny darM911 that oecurs llom Ad.1 or God de 111 e)d.rerre wea\l"ler condtions_ fire. earthquake. et: and 11.e. 1egu!atw:1ns O< r lfO!lll r"l»'5e<:I by 11(¥ goveinrnmt OI g,Mt/Mltll'ltllf agency, nat10nal Of rt:91)niil erreroency epdtlmo p,1roernc. hl!atth relaled 01Abr1111k o, Olhe-t medical eventt not
u	by one 01 othe1 delays or lailure or perl0<mance beyond the co 'ily
reaaor.nble OOlll.rol of edtier party Uncle1 the6lt 1:11curnsterx:es COr1rtidor W1! h8v8' the­
n9hl to 1enegol1e!e the !etms andprices of \hr$Contu1et w1thlnsi),'fy (60} days
Mf illegal If $&. Clall'O$ ll!'d'l)I damage, ftliutttrlg 1/01"/'1\'A)lk reqllffted that 1$ rol on propertyowned by Cll$lomef or not under Cus\omc11 ntmagement and tonlfol1hal! bu lh& IOla r.apons,btl,ty of theCullomer
K sutx:ontiacton; Contractor tOWIVe$ the 1rghl 10 hm: qu11tf,ad tubcontrectors to pell¢tl'fl Sl)eetabzed funcl10M or W'Olk /IIQ_Ullir,g tpee,al,led tqmpmtl'II

Y. Adt11t1on11l Seryrees Arif addlllonal work not shown 1n the ebOve specificat1on1
!l'IVOIYing eldta t0$l'i wr11bee cuted only op,:,n iigned wnttan o,,;leit	wiV become 11n elllta charge r;,ver ond aboVo !he es\,m(lle
15 CaoceUallon N:>!.K:a ofConeellattori of WOOi ,rust be re<:eM!d in wnong before !he crl!w i, dr$pil!!!0111;f to their loceUOll 01 Cu.torn&1 11,1!1 be liable IOI"• JTUIICflUlll triwe-1 charge ol $150 00 11ndblled to Cu&tome,
Tne lollowtnl) •ections shaH apply wMre Contract« prO'lldoo CU11-torner w11h uea eare aarVICt$
lti. T1ee & 6'1.0P Remwal Treff remwed 'Mil be WI 8$- Cltl$e to the oround .n bl!! bnsed oo condlilora lo or neld !Othe batlom ol the tree trunk AMIK>nalcha1ges willbe lewtd lof I.Wl$ff0 ha lltds SuchDI bul ool llntted to COl'ICll!ite br!ck Med ln.Jnlcs. ll"lo!llal rods etc If requasledIMd\B/"llcal gr1ndong of v111blellffll stuiw WI! be done toII defined Wldlh and deplh below ground level at en edd,\lonal ehalg11 lo lhe Custorre1 Defined bnckM and lafldscape mate11al rnay be i;peclfled Cu;tol"Tl!'r WU be- 1espo0Sltte lor
CQructrog 1he epp,opna!e lllfo.n,$ ut1lfy loca!Ot company to lotele and mark undefgfQur'4 ull\ty l"W!$ prio, tosia11oJWQlk COtlr&elOffiMt llt$p0/l$lbrt dan-ege<lone lo under{10lm 11rt,es ,u;n n bl.I nol bmitl!d to. eables Wi1es PIP" andlfllgil\.on
part'i Corcre(;tor wiff 1tpa11damaged trf'l98l10n hnesat Ille Cus1omet1 ai,pense
17  Warwr otllebll1ty Re(f.le$t, tor crw1n thmnrng1n exteS'i of twenty-live pe,eao1 {25%)
or Wffl 1'101. Ill aceordan:;e w,lfl 1SA {!tllttnallonal $oei!ty ol Arboneult1,tal) S18Mllrd$
'Mlt r«11J:ro 11•!{llll!dWIIM!f of hnbd,ty

AJ;cepta,·,;:e of trus C01111ac1
By executing tin document Co,;l;Olller ilgl'tes 10 tho ,Orrnallon QI a brf"lO:ng contri,et ;md tolhtt ter""' and coodollOl'I$ utt lorth he1t1ri C omi,r 1ep1oe:Genl$ th;!( contractor i5 auUiQtflltd to perJo,m lhe wa1k 1-tated on the lace of lhls conoaa JI payment hal not been 1ece ed by Cont,aetor p,i,1 paymtnt 11w1l$ he1i,l..ll"lde1 COntrae1ot WH bo enlilled to all coll$ 01OQUtetlOfl, indudrng 1eas0Mbie at\orne • feff alld II sh81! b!I reh8'1ld 01 any obl'lja1IOO to eor11nue performanoe under this or unf dhe1Corc,act W11h CU$1 t 1ntere11,t at u per annllm 111te ol 1 5% per moolll (18\!i pe1yea,). orlhe tvghe&t 1;;11e, peunt1ed bf0W rroybech8rgedo11unpa,ld balance 1$ da'f' 11rter tirlling
NOTICE. FAl E TO MAKE PAYMENT WI-EN DUE FOR COMF\.ETEO \/,ORK ON CONSTRUCTION .K)BS MAY RESLl.T !NA MECHAl'-IC'S LIEN ON lHE TITLE TO YOUR PRO!'ERlY

\I), Atteu \0 .bbsde Customer shall prO'llde: all U.il1\1es lo pel'IOfm thework CusiM'ltr WII lu1rnll11;coess to allp.i1ta of JQbsate wJ,Qre CQl(Itietor III lo perform WOik 111- r rcd by th!JO)nl1.ief (It Qlhef lufr.11QnS I e J a I e d \lltlelQ. dvflng N:>rrnal OOS!l'leoo hovra and Oll'oer rosor.able, periods ol bma Contuw::tnr'Mll perlci«r,lhe Wlll'k as reasonably p1 re.r1 ater !he CuStome1 ma-kl!! uv, aile ava abla tor pelfQ/mance of 1he worlr.

11. PaymerA T1111ms Upon &ll)IYnQ this Agreement. Cu.tO!t'61 shal!payCOooacto1&I% rithe opo,ed Prie.111'11;1. the: teMa11'Ul'IQ balance t,ha,H W p;l'l(I C\l$1Qlt'ler to Gw1lr<k:lo< uprm
onof the plOj llrllou ou·,etwlM! agre,ed 10 m W111lng

Dsnlel Laugfllln
Prlr.fe,,:J!,l.rM,

June 11, 202◄
IJ. Te,moot,on TMIWOfkOlderrreybetermn.ite<:lbylhe ether pa1tywrth orwithrMililO!IC upon &even {7)wo1!<days advance whlt111i OOIIC4 CWorner wO be req.nred 10 psv for ell 111.\letial$ purchti andworkoOO"pfllo10 the da\O, o( lflfmNll!Ol'I IIM Tll,l$i;Nlble ¢hargell, 1neu,/(ldlll dan"Obillllr,g
BrlghlVlaw Lundseupo SoNlces. Inc, •contruclor"

Breneh Manegor, Senior
T10e
1-1. Awgr\lflllnt The C\.6torrer end the C01'1/Ml!OJ lespe-cl.!Vely bind tr·.emselvet lhe!I partner.1 SU<;Ce11SOlti as51gnees eod leQ!!I n!ple$ertatr.oe to	olhi:!1 Pll'l'f Yolth respect to all coven11nts ol ths Agteernel'II Nellhor the CIJStOrnn nor the Cont1ac!or sh8U 8SS'9fl Of 11ansle1 any intetest 1nll\l$ A91e-e nt wi!hool thewrrt1en¢;)t1$(!nl or lhe O(her p1ov1dl!d llt)M,ve1, uia1 conHnl sm11 not bit req_,.mcd to &"'11fl thil Ag,eon-er,t 10 any CO"l);l!'fi whti'.:h «1ntrols. il oort1olled by ct 1s llndo, eorrmon eoMol v.-\lh Cct'llrtietor Of 1n COf\McilOll. with as!,lijnmeot to en effd1a1e or PlJ!Slmnt to e merger S11l11 ol ell ()1 subl111rtr11\ty 111! of 11$ 119$lllll or 11qu,1y securities eoMo!Kl8l>Oo change ol eootrol ot
toff)OIBIII 1ewga111Za!1on
1 . 0, 18!?11!1 Trus ptQPOUI was t$1ul\lltt!d and pu:oo ba100 t4lOfl II ue wst al'll;t vi-Sool 1mp'!Ctl!ltl from grolfif re el usi 01d<naiy means 111011100111 the tTIII1111, proposal wn ptepared The ptice qoo:ed Ill ttu propoul IQ r lhe wo•k de!ienbed ISIha reioll ol !hat Qloaid Jevel 'lisual 1rnpewo11 end ttieralote our <elll)3oy w1tt OOI be 1111:l!e IOf Bil)' 11tki\ional costs or dama119s for 1l•;mal mrk rvx deser1bed 1io,ein. or bable for Bil)' 1ncKMntsfaeetderts ,er.lAing rromcondr!10rl$ that were oot moerlaflable by said giound
t,wi:I Vl I !05pe(:tion bJ Oldll'l;lly meaM Ill \he time !M'fl(I 11'1$pe¢\!¢n WilS perforwed
CQl'<lradOf' cannot be held fe$f)<)(1$!t:ie fo, Ut'!k 0tolhl!rr.me tii<lden defects Arr( torreelr,,i w0tk proposed 0010,ncanoe, guarantee ll)O;l!CI r.srils Proleu,onal er19il1ff11ng armteeiural. all.dlo, la oape design aeMCes ("Oes,gn $eMCH'l are f1(ll 1rtlucllltJ m
1h11 Agrttment and shall not be fXOVlded by the Conlra<l(Qr Afl'/ design defeds In IM CoottaCI OocutMnt1 are thl.t sllle: respom!b!kty of the OJ&tome1 II the Curtoroor enoage a l!censed eng1r,ee1. ar,htect and/or landscape deSlll/'I pioleo1onal 11ny cosls CM011rn1ng these OeslgnSll!V!C1!11ate IO be paid by the C orrer dueci.lf to1h11 (k,f,igne:r
lrM;JNe<:1

Rodney Y. Hicks

Juno 11, 202◄
Future Horizons, Inc
INVOICE
403 N First Street POBox1115
Hastings, FL 32145 USA
Voice:	904-692-1187
Fax:	904-692-1193
Invoice Number: Invoice Date: Page:
84625
Jun 30, 2024
1

Heron Isles COD
475 West Town Place
Suite 144-World Golf Village St. Augustine, FL 32092

1.00 Aquatic Weed Control
Aquatic Weed Control services performed	. June 10, 2024

Approved Chip Dellinger,
Operations Manager
Governmental Management Services On behalf of Heron Isles COD
Date: 7/2/2024
Acct. # 1-320-57200-46500
Jun Lake Management

 
Check/Credit Memo No:
Payment/Credit Applied

Overdue invoices are subject to finance charges.

Governmental Management Services, LLC
1001 Bradford Way
l<lngston, TN 37763

BIii To:
Heron Isles coo
475 West Town Place
Sulle 114
St. Augustina, FL 32092
Invoice
Invoice #: 280 Invoice Date: 6/24/24
Due Date: 6/24/24 Case:
P.O. Number:

Approved
Chip Dellinger, Operations Manager Governmental Management Services On behalf of Heron Isles CDD
Date: 6.26.2024
Acct. # 1-320-57200-49700

MAY Facil Maint & Suppy

				

Total	$135.69	
Payments/Credits	$0.00	
Balance Due	$135.69	

HERON ISLES COMMUNITY DEVELOPMENT DISTRICT MAINTENANCE BILLABLE HOURS
	FOR THE MONTH OF MAY 2024	

	Hours	Employee	Description·	
511/24	2	G.D.	Removed camera sign from outside bathroom, secured message board to wall	

5/24/24	1	G.D.	with tapcons, remount camera sign
Inspected dead tree with Bright View Foreman, tree is in wetlands and covered	
			in vines, the tree is still alive and healthy with minimal green foliage	
TOTAL		3				
MILES		12			'Mileage is reimbursable per section 112.061 Florida Statutes Mileage Rate 2009-0.445	

HERON ISLES

MAINTENANCE BILLABLE PURCHASES
Period Ending 6/05/24
DISTRICT HERON ISLES

DATE	SUPPLIES	PBJQs	EMPLOYEE
4/23/24	Door King Control Access	10.29	G.D.

TOTAL ==='$ 10 ,2:,9a,
Governmental Management Services, LLC
1001 Bradford Way
Kingston, TN 37763

Bill To:
Heron Isles CDD
475 West Town Place Suite 114
St. Augustine, FL 32092
Invoice

Invoice #: 281
Invoice Date: 7/1/24
Due Date: 7/1/24
Case:
P.O. Number:

R.ate	Amou,,_,n' t

Total	$4,842.97	
Payments/Credits	$0.00	
Balance Due	$4,842.97	
KVI	INVOICE
Invoice # 9582
KILINSKI I VANWYK
Kilinski I Van Wyk PLLC
Date: 06/23/2024 Due On: 07/23/2024

P.O. Box 6386
Tallahassee, Florida 32314

Heron Isles COD
475 West Town Place Suite 114 St. Augustine, Florida 32092

HERON ISLES CDD - 01 GENERAL COUNSEL/MONTHLY MEETING

Service	MGH	05/09/2024	Review and analyze draft agenda and note	0.30	$280.00	$84.00	
			revisions or additions as needed			
Service	MGH	05/09/2024  Prepare budget approval resolution options.	0.50	$280.00	$140.00
	-----·- -----·---
Service	MGH	05/09/2024  Prepare form of letter to homeowners	0.80	$280.00	$224.00
regarding easement encroachments for
Board consideration at upcoming meeting

Service	LG	05/11/2024  Review draft agenda; revise draft letter to
homeowners regarding easement
encroachments.

Service	MGH	05/13/2024  Further prepare budget approval resolution
options and form of letter to residents
regarding easement encroachments for upcoming Board meeting agenda; correspond with District staff regarding same

Expense	KB	05/21/2024  Travel: Mileage MGH.
---· ------ --  ------------··--· - - --- ------- --- ---
Expense	KB	05/21/2024  Travel: Meals MGH.

Service	MGH	05/21/2024  Prepare for, travel to and attend Board
meeting1
		
Service	MGH	05/21/2024  Review and analyze agenda package and
materials for Board consideration at
upcoming meeting
0.50	$320.00	$160.00

0.30	$280.00	$84.00

26.80	$0.67	$17.96
1.00	$5.58	$5.58
1.90	$280.00	$532.00

1.30	$280.00	$364.00

Service	MGH

Service	LG

05/28/2024 Further prepare agreement for pond bank repair services with Aquagenix following Board approval of vendor and proposal

05/30/2024  Review and approve HOA requested

0.30	$280.00

0.20	$320.00
$84.00

$64.00

Invoice# 9582 - 06/23/2024

		--·
	changes to cost-share agreement.	

···---,- -
Service	MGH	05/30/2024  Further prepare cost-share funding	0.30	$280.00	$84.00
agreement with homeowners' association
for security camera installation and maintenance costs, including incorporation of revisions from homeowners' association counsel
Service  LG	05/21/2024  Prepare for and Attend Board meeting.	:.=,oo	$384.-00
•----·------'"----
Total	$1,843.54

Detailed Statement of Account

Other Invoices
0013105130031500
May General Cousel

iitJoice Nuni.ber
8178

01/14/2024	$2,119.56	$0.00	$2,119.56

	

Current Invoice
	•.l' J111ents ecelvecl	
9582	07/23/2024	$1,843.54	$0.00	$1,843.54

Outstanding Balance Total Amount Outstanding
$3,963.10
$3,963.10

Please make all amounts payable to: Kilinski I Van Wyk PLLC Please pay within 30 days.

Service Address

96139 Heron Isles Parkway
yulee, FL 32097
Bill To

Heron Isles CDD/ Riverside Management Services
9655 Florida Mining
Blvd., Building 300,
Suite 305 Jacksonville , Florida 32257
(904) 239-5305

Magic Touch Commercial Cleaning Company

82974 Thompson Lane Fernandina Beach, FL 32034 Phone: (904) 335-7027
Email: magictouchcompany254@gmail.com Web: www.magictouchcompany.com

Description	Total

Bi-weekly Routine Cleaning (Monday&Friday) Trash Pickup (Wednesday)	$613.00
Magic Touch Commercial Cleaning Co. offers top-notch commercial cleaning throughout the Duval and Nassau County area. We are insured. We believe that customer service is the key to our success.
Magic Touch Commercial Cleaning Co. only hires the most qualified cleaning professionals to take care of your property. We require background checks and provide extensive training to each of our cleaners to ensure quality services are guaranteed.

Our routine cleaning includes, but not limited to:

(2)Bathrooms (Sanitize and disinfect toilet, sink, bathroom mirrors, sweep/mop floors, fill all dispensers, wipe down baseboards, and interior side of doors)
(2)Park trash cans (Empty trash cans and sanitize the tops)

In addition to our routine cleaning services, we offer:

•Window Care
•Floor Care
•Pressure Washing

**Materials include in price**

Approved
Chip Dellinger, Operations Manager Governmental Management Services On behalf of Heron Isles CDD
Date: 4/30/2024
Acct. # 1-320-57200-46600

30 Day Notice Agreement
The parties agree either party may terminate this agreement, with or without cause, upon 30 days written notice to the other at the addresses found in this agreement.

Late Fee Agreement
**Net15. Invoices are sent on the 15th of each month. Payment due on the 1st of the following month or 15 days after invoice is sent, whichever is later. If payment is not received within that 15 day period, a late fee of $50 will be added to the total of the next invoice.**
$0.00

$50.00

Subtotal	$663.00

Total	$663.00

Notes:
May Services. Please note that a late fee has been applied due to payment received after the due date.
By signing this document, the customer agrees to the services and conditions outlined in this document.

Heron Isles COD
c/o OMS/Governmental Mgmt Svcs Inc
475 West Town Place Suite 114 St Augustine, FL 32092
Heron Isles CDD 96320 Starfish Dr
Yulee, FL 32097
·-=--=---=--==========='-----'=---=--=·-·=---=---=--=---=---========'-
Bob's Backflow & Plumbing Services
4640 Subchaser Ct,, Ste 113
Jacksonville, FL 32244
Phone# (904) 268-8009	Fax# (904) 292-4403

Serviced
3/8/2024
Description
Backflow Test: Backflow Test/ Certified and submitted to proper Water Utility Provider
Irrigation: 111 Watts 007Ml serial# Unknown - Failed

Proposal will follow for repairs needed to be in compliance with water utility provider.

Approved
Chip Dellinger, Operations Manager Riverside Management Services On behalf of Heron Isles CDD Date: 7/9/2024
Acct. # 1-320-572 46 BACK FLOW TEST
Miscellaneous repairs and maintenance
Quantity
Price Each
45.00
Amount
45.00

Thank you for your business. We appreciate your prompt payment.
Total	$45,00
Payments/Credits	$0.00

Bill To		Job Location	
Heron Isles COD
c/o GMS/Governmental Mgmt Svcs Inc
475 West Town Place Suite 114 St Augustine, FL 32092
.		Heron Isle Community Development
96259 Heron Isles Pkwy Yulee, FL 32097

.	--·	
Bob's Backflow & Plumbing Services 4640 Subchaser Ct., Ste 113
Jacksonville, FL 32244
Phone# (904) 268-8009	Fax# (904) 292-4403

-
Bob's Backflow & Plumbing Services
4640 Subchaser Ct., Ste 113
Jacksonville, FL 32244
Phone# (904) 268-8009	Fax# (904) 292-4403
BrightView 
Landscape Services

Sold To: 24245977
Heron Isles COD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257

Project Name: Heron Isles: Replace 5hp Control Box and Pressure Gauges
Project Description: Heron Isles: Replace 5hp Control Box and Pressure Gauges
INVOICE

Customer#:  24245977
Invoice#:	8988161 Invoice Date: 7/l l /2024 Sales Order: 8451305 C11stPO #:

Job Number	Description	Qty	UM	Unit Price	Amount	
346108392	Heron Isles CDD					
	Replace 5hp Deluxe Control Box and
Pressure Gauges Parts a	1.000	LS	2250.00	2,250.00	

Approved					
	Chip Dellinger					
	Operations Manager					
	Governmental Management Services					
	On behalf of Heron Isles COD Date: 7/16/2024
Acct. # 1-320-57200-46250			Total Invoice Amount Taxable Amount
Tax Amount	2,250.00	
				Balance Due	2,250.00	
Terms: Net IS Days	If you have any questions regarding this invoice, please call 904 292-0716

Pavment Stub
Customer Account #: 24245977 Invoice#: 8988 I61
Please detach stub and remit wi'th your payment

II

Amount Due:	$ 2,250.00	II
Invoice Date: 7/11/2024
Thank you for allowing us to serve you

Please reference the invoice# on your
check and make payable to

Heron Isles COD
9655 Florida Mining Blvd Bldg 300 Ste305
Jacksonville FL 32257
Bright View Landscape Services, Inc.
P.O. Box 740655
Atlanta, GA 30374-0655
BrightView
Lln1hc,1pe Sl!Ni<:e<;

Proposal for Extra Work at Heron Isles CDD
Page1 of2

Property Name Property Address
Heron Isles COD 96005 Starlight Ln
Yulee, FL 32097
Contact	Daniel Laughlin
To	Heron Isles COO
Billing Address	9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville, FL 32257

Project Name	Heron Isles: Replace 5hp Control Box and Pressure Gauges Project Description	 Heron Isles: Replace 5hp Control Box and Pressure Gauges
Scope of Work

QTY	UoM/Slze

1,00	LUMP SUM
Material/Description
.	,.,
Replace Shp De!U)(8 Control Box and Pressure Gauges Parts and Labor

For Internal UH only
SO#
JOB#
Service Line

8451305
346108392
150	Total Price	$2,250.00
THIS IS NOT AN INVOICE
This proposal Is valid for thirty (30) days unless olhelWlse approved by Contractots Senlor Vlce President
11530 Davie Greok Court, Jaekaonvll!e, FL 32256 ph. {904) 292-0716 rox (904) 292.1014
Page2of2

TERMS & CONDITIONS

I. The C-O!ltrad.or !ih1!'1 •ecogn,ze aJ'!Cl porlorm ,n ilC()OJdanoo 'Mlh wnuen lll!lffi w/i\ten P<?Qfri;atoon:s ard drRWll'l\)S •)flfy conla1/le!l or, elenealo here,n All rrotenal\, shlill ,.,,,nk>rrn 10 bid spec1flell\1()M
Wotk Forco Contractor shal \$e1;1gna\e a QUahl\(!d rnp1osen1atwe w th o Ol!ll(;ll r landscape- lf6m\eN;1nceiCOmJrueti<m upgrades. or when app1,;11llk! ,n U'e-e l'l'lOMgement The worklo,ee shal:be :,Jrr1p,etefll and Qualdied ar\d ehaLbe legally 11!,ithQ<ll<Kl!,;,work ,n
the us
\.Jcense and Pennts Contrnetor she).· m:unta,n a Lilndr;cap,i Co111racto(s ><;eiue ,1 1oqo,1au by State or loea! law and 11M ,;;GIT-ply W>\h al• lllher !,cerise 1eqv11emenls o! th!! City Slalt! anti J!tdl!ml G<'ive1r\ff'Cms Bl we I l 111 al calller 1equuewentu QI law Umi s o!herw,u ag1el'ld upon ti( the i»,!l•es OI prolYbited by law C Om'.!f shl!!i Ile rnqu ed to otuin 111 elil'ilary andrequ:red perm.ts t1,1 al!Ow 1h11 ;om-ncnCl!rnelll of the 5'1\'1Cl!!i on
ll>e property

To  c«'ll.t&dOf agre,ee lo pay 1111 ilpol/Cable t,;ue-. ncllXl•f'9 sa!el; ar C,smernl !;;xclSe Tax (GEn. where eppliwl;lie
,,. Josu1aooo ControctQ111g1E1e5l,) pmv!OO C<ioeral LJab, ,ty ·•m;urance Al/10(00\Ml l)at,,arty lnwrunetr. Worker's (:o,r{>lmsl!OOn !MUlftXC andil"f 01he11nGutance reqwll'd by·mi 01 CU1tOITT1f a,; $p(!Cd>C<I Ill wM,ng pr!OI to CQ!l'l(fenc;!lrrcn! nf work If OQ\ pe<:l>OO
C0011aetor w.11 fum,sh ,reuraneewith St OOO.(llllim,1of iJb1hty.

\Jobcl1IY eonuucior shall 001 be '1aote lot any damage Iha! occur,; !tom Acls ol God de l'llld u ll>dll!rM weathe1 condtK1n11 rue el'fl1r,quake ek:: 1111<1 .	1 u!a\f01'6 ot
!MlrlCl!OM - ud 17i'" ilf'I( government Ol gQvemrnenlal ag,l(W( nahOf\111 Of l&QJJMI
amerger,:;y ep,,je:im: ,-.X,ITII(:, hell!h 1ellll'ld r,,ulbr(!uk or 00\l!T med1<":111 11VGtllS not caused t>f one 01 other dt!h1y, or ra,!ute or pe,torITT'lr,,:;<I' OOyond Iha eo,m-,e(c1111t-,,
ri:,11wn11ble control of e,tl\af part>/ Uoder ti	c11curf6111tus Coftract01 uha\' ha e !he flghl lo rer>1:got1a1e tho terml andpnces of this Con1r11d. w,mn sixty (60) day

A1't'{ illegal trespass d;i1m,; aod'or cla & •(:$ul1ing !rom work requested that 1s n,:,! on fl'OP<llt)' owned by 1:u$1¢m<,r or not urd¢1: woioor lf>}ruigeroorn and oontiol$1181. be \t'e SQ/Ii! 1esp0r1$<bi ,y of too CI./Slorror

- . S<Jtx.olllfiK;\0/S ,;;1mtr11c101 lll&l!fVl!fi I nght lo hlf<l QUll\f ed ,ubcoolrntbt\l \0 perform spe¢1all1ed lul'\Cl10t1:!. Of wafk 1equ11,r,g 1-pooa ,.zed octuipment

Add.Mnal SehlCllS A.rtf 11dd,t ooal work ro! sn<>wn <n !he 11bovli! SJ)de1 ra1<01'$
,nvuNing eld.ro ,; i;wb!Iee,:uted on upon s,gne<l WliUtn ,;rdclre. and wii- be-come
an e.(lreChillge ever atldttbOve \he ns1m,alo
15 Caricelln\lOn N;,t,ee Canoellat,on r,,f WQ!k rrust oo 1e<:eM!.d 1n w,a,r,g t>e1ore !fie e1ow <fr d!$palche<:l lo U}e11 lol:al10n or Ciz.torncr v.-1 t.e- I-able /or a mn,m.,1m lra'V'i!' el.I!{)'? of $15000 ,Jr,d bdle<llo Cin;!O!Jl(!f

fM IO!fOw,ng S.:telKlnS &hllll 8j)f.:tf Whe/e ContractQl 1>rOV1dt$ C=!Oll><'!! Wdl\ uee :;111e stl'<OJ:IIS
lb  Tre(I & St  Rern:r;al Tle<tt; ,crn:wed "MIi 00 cut as clow lo Ille g1ound as pc1ssible basecr on cond,!Klre to or ne,a 10t1>e bot1omorthe 11ee Uvnk Add,tK>nal charges wu· be tev>tl<l loJ u,:-ise.en t\ilw1ds $UCh ;,s. tM nol. J,rmed 10 eoocrele bock l1!1ed irunkl;, melal
/od5 elc 11reqU!ffied n1<;<1I gund,ng 11lv1S1t:le 1/11(1!.lump w.11 be aone !o a de ned wdlh and deplh OOlow Of  l<)vlll titan add",MMI cha/ge to ll>e CustolT'Cr ;;-ef.netl b&ckf,11 and tarw:hr.ape material may 00 gpec,!,ed Cu.\om:r• Willi be respow !or
,x,owe1<n9 lht!a ap,::,ropnat11 ufl001ground ut,lty loca!or CO !lf lo locate and mark urd<!1g10LR"tdut,ht'( lines prKlr to u1111o/worll Conroelor -'I n011e1.poos.1bl!l darragedone to onde19round utihlies M.ch es bu l'lOI hrr.ded to eatk"s w,ru. p,pes, and 1119<1\on pails Coti18CIOI Vdll !epa,r darragcduogahon hr.es Ill Iha CU!IIOrr,e(s expense

11, WaNe, u-1LJ11t.!1ty Requests for cra-,,,r, thm"'r,g 1n e1a;<?n o! twenty five µerccni ,,:?5%1 or wo1k Ml ,n 1100010/l e W!lll ISA (1n!e1natK1nal Society o! Attxmcullural: s\111\dan:ls will 1eq1.111e a sign,e,1 waM!r ol habll1ty
,\.; i'f)U'\.r. ;,t,/, C'.••,cl
Byel<ll'CIA·ng lh1s QOCUrr,;1ri., Cu./.(ITTl(!f agreH \o the 1ormal11Jn o! a bm(l,ng oonllatt ooo \,; IM 1e1ms and rnlldH•m; set b1tll t1orem Cwtome1 1epresents that Conlra<:tor is autr,ouzod to
1)1!11orm lM v.urk thnll<I on Che laoe o! U"IIS Cont1a<:I II poymml ha$ no! lx>C11 rec!!ived by
eonm1e101 Pill payrN!lll 1111ms he1ctToder, Conl<&elot shall be eni1!lcd lo ell costs of couect1on,
,nelud,ng 1 awnable atto11iey6· fees and 11 shall 00 rcheYIKI ol eny obligll\,on lo <;()rt,n performar>ee vnde! lh,5 or a"{ he• Cortra« Wllh Cus!orrer !ole1 a! 11 per annum r,1e or
1 ¾ p,:rr rnonlll 116% pe, y1wr). Of ttllll'<ghe-sl t.!1.t perfl\t\ed b; law rrey 00 onarged on unpa,d t>ala 15 ®)'l'i anl!t btUmg
NOTl'.'.E FAllU'l.E TO AKE PAYMENT WHSN OUE FOR COMr-\.ETED ½OflK ON C.:ONSTRJL ION JO$S s.\AY RESLl.T IN A MECHANICS LIEN ON n.!E T!lLE Tt.• YD..'R PROPERTY

w t,cooss to ..\:loo1le Custome1 shall pr!J'AA al! 1'1!ttie1la 10 perfo1m 1oowotk cworr,111 r.hall t,r,n,sh eci;;en to off pa !I ot jot:,tite whOm Cort!actor <S lo perform work a1- 1equ,1ed
lM Contract or o!het funttmt15 re I ate d the,eto. ounng oorl'tli.ll tx,s1r,eS$ t,o1.r.1 and olhl!f feUOMbbJ p,;rKldt of Urnc Com, lor -Mll p(lffl;ltm Iha wo1ll M re,.,,011,11bfy prat111:;:a! 11n 1th<.! CVS,tomor i'J\/11,,ef> tJl,11 to avadat:ila !GI per1orrnance or th'i! wo1k
1t Paymen! Tefm, Upon Sl{lfll(I[) lh1$ AQ[«nie/'11, Cus\00'0:U Shatt pay Co/\lrll!llOI 50% cJ lhll ProlX)SE'(l f'IICI! anr.l lh.! 1ern.lin1ng 001er.ee ,hall bapad by Customer m Conlrac\o, Uj)OO u.>mpletion o1tho p!OJect uriless olh81W1w, a9reed to 1nw11t11,g

Danlol L11ugh1ln Pllrl£<1Nam/1

Propsrty M1mttgB1

July 02, 2024

l		Te11T\'na\K>n rtus Woik Otder rroy be termooted by \he OH!!!f partyw11h 01w1\h0ul cause upon wven j1j v,vrk,;l y& 11UVar«i wtilten not Cuslomor w11! ba requ11ed to pay lor alt 1mtemds pu1,;t\llS and wo1k u,n-plele 10 thol dah'l o1te1rnma00ll ;1nd1ea1>0nabie charge-s
,r,ct,rrcd1n derrob<llZ!ll(l
P. Aa!>lQllmtfll Tho Custorm1 ;,nd Iha Con!ract,P l'i!!;P'i!CINefy bind lll<!rrttlvu, lho&ll pertnef:l suece&WP.1, !1'15 5 andlel}lll rel)fnerta1M! I:;- IN! other party \\llh raa.pe<::C to all ewe nan\,; o! th s A9r rnen1 11he!1 tn.ri Cus1Dn'tlr roor tho ConUn<:tOI ihall i,.&ign or !ransfer 8<:P/ inlere 1n!f $ Agreert'em w1lh()lll the wnth111oo=nt o!Ille olN!r prOVided. hc.iweVer Iha\ COfll:,ent !hall not be req<Jrod t;, usigri the Ag1eermnl to 8/1f ny
v.hleh eontrots a coruolled fl;  ,-,_, 1s under omoon conll"ol w,lh ::ontt.,.,tor v  1n
COME!Clton with oos,gnment !o an a/!,[,a!e or pu1suan\ to a me:ig,,t, owlft or e'l u{
$til7Sterllallv eU ol ,IS asset!; or equ,ty 1!1!CU111ie,;; consobdat,on, t,rnnge Of c n!!ol at
corporme reorganizatK>n

u. {).11Cla1m:r <tis p,-Dj'l0'$.III was es fMled and pn:.i!d based 4>0n II see YIS( and visual ll'll\!)ecilOfl l!Q!tl{lfOund !dVCI us,rg Ofli<NIIY rreans ti! Of abol/1\he hrne lh,s pn,p,,,sa,I was prepJ1ed n p-occ quoi:od 111 \h<s pr IIOfIlle W,,Jrk 1ibe<I, 111lh(! 111$<,ilt "I \hl!t
gtOtm lftv11l ,,;sua· 1Mpect,on and the1efore C<.K Ol')(ll:ef!Y will not 00 tiabl11 br nny &dd•t10nal =ts  Of dilmage"$ !or add1!1QMl v.ork root desCllbed t,,e1e,n Of Ii.able bf any 1nc>::1entv.i ix1ens ,e,;ulmg Horn C:000\IOmi !hat Wl!Jtt no1aseortariabl611/ 1,11,d g, und level v1wal 1 \IOO t;,/ O/d,naty m,:ia0$ 11t IM bo'e sold 10$1):1(:\IO!l was pertorrred ContractQt caonol be t,,old r1111pQns1bla /Qf uok00\\11 01 o\hel'Hls.it h ,(I den defects Arri
,X,1/f)'ct wQ.fkj'.ll'Qpot,ed i,,e,eincoflll(';( gw1rno!11ee)Q!(;{ resuts Prokl\5/00ill en(llr,e,cnng n1chteciurel Bl'ldlOI lend:lcape de,!gn ew,,.:ei;. {1)es,gn seNl(;etf) .-re rw;( 1r,;: u,;led -n 1h15 Agftem1ml and Sha" Mt be prOVlde<i 11/ the Contract(}( N'tf det.1gn OO!ftdt ,n the Conlrad Docurmnttl. a1e too sole responMbh't'f of lhll Cll$tomer II the CU!ilorror must
Ii!al.tcerned efl8lne.?I ttrthle<;t 11ndl!lt landllClipe	p1nle-asK>N1! any ootts coocen1111g \hes'i! O\n,,gn S'i!Mee& a,e to \>e paid 1;7(11\e Cltliion,e1 d•recttt tQ ll'e ®'1gMr
""'"'"°
BrtghlVh:iw lend Ctll)<) Sorv1eos lnc ·con1,acto1•

Accoun! Manag:Qr • Ellerlor

Royco P911den	JUI)' 02, 2024

Job #!	346106392

SO/I:	8451305	Proposed Pr/co:	$2,250.00
Governmental Management Services, LLC
1001 Bradford Way
Kingston, TN 37763

Bill To:
Heron Isles COD
475 West Town Place
Suite 114
St. Augustine, FL 32092
Invoice

Invoice#: 282
Invoice Date: 7/1/24
Due Date: 7/1/24
Case:
P.O. Number:

Facility Management- Heron Isles - July 2024

0013205720034100

			1,092.67	1,092.67	

Total	$1,092.67	
Payments/Credits	$0.00	
Balance Due	$1,092.67	
KVI	INVOICE
Invoice# 9956
KlLINSKl I VAN WYK
Kilinski I Van Wyk PLLC
Date: 07/14/2024 Due On: 08/13/2024

P.O. Box 6386
Tallahassee, Florida 32314

Heron Isles CDD
475 West Town Place Suite 114 St. Augustine, Florida 32092

0013105130031500
JUN GENERAL COUNSEL
HERON ISLES CDD - 01 GENERAL COUNSEL/MONTHLY MEETING

Type	Attorney	Date	Notes	Quantity	Rate	Total	
Service	RVW	06/03/2024	Research format for Goals and Objectives	0.10	$365.00	$36.50	
			and confer with staff.				
Service	MGH	06/03/2024	Further prepare agreement for pond bank	0.40	$280.00	$112.00	
			repair services with Aquagenix.				
Service	RVW	06/04/2024	Draft Goals and Objectives samples for	0.10	$365.00	$36.50	
			district review.				
Service	MGH	06/05/2024	Correspond with District Manager regarding pond bank repair services agreement with	0.10	$280.00	$28.00	
			Aquagenix.				
Service	MGH	06/05/2024	Review and analyze draft meeting minutes of the May 21, 2024 Board meeting; note	0.30	$280.00	$84.00	
			revisions and follow-up items as needed.				
Service	LG	06/10/2024	Confer with Laughlin regarding access	0.20	$320.00	$64.00	
			easement.				
Service	LG	06/10/2024	Prepare temporary access agreement for	0.70	$320.00	$224.00	
			pond bank project.				
Service	LG	06/18/2024	Prepare letter to homeowners regarding	0.70	$320.00	$224.00	
			removal of fence encroachments.				
Service	CD	06/20/2024	Confer with Attorney Lauren Gentry; Finalize letters to Librizzi and Murphy.	0.40	$175.00	$70.00	
Service	LG	06/20/2024	Prepare memorandum regarding special	0.20	$320.00	$64.00	
			district performance measures.				
Expense	KB	06/20/2024	UPS: Shipping fees for shipping letters to	1.00	$57.98	$57.98	
			homeowners regarding removal of fence				
			encroachments.				

  - 	 - -
Invoice# 9956 - 07/14/2024

Service	MGH	06/27/2024  Analyze Nassau County Supervisor of	0.20	$280.00	$56.00
Elections records to confirm status of and
candidates for open seats for November 2024 General Election; identify follow-up items needed now and upon election.

Non-billable entries
G,.2G	$M,G()

(),+()

Total	$1,056.98

Detailed Statement of Account

Other Invoices

Invoice- Number	Due On	Amount Due	Payments Received	Balance Due	
8178	01/14/2024	$2,119.56	$0.00	$2,119.56	
Current Invoice					
Invoice Number	Due On	Amount Due	Payments Received	Balance Due	
9956	08/13/2024	$1,056.98	$0.00	$1,056.98	
			Outstanding Balance	$3,176.54	
			Total Amount Outstanding	$3,176.54	

Please make all amounts payable to: Kilinski I Van Wyk PLLC Please pay within 30 days.

Civil Engineering
Land Surveying & Mapping
Permitting
ADA Consulting

BIii To		
Heron Isles - CDD
Attn: Daniel Laughlin
Governmental Management Services		
P.O. N		
0		

145 Hilden Road, Unit 108 Ponte Vedra, FL 32081
(904) 342-5199 * myuro@mjyuro.com
Invoice

Date	Invoice#	
7/16/24	3576	

Heron Isles COD
c/o OMS/Governmental Mgmt Svcs Inc
475 West Town Place Suite 114 St Augustine, FL 32092
Heron Isles CDD 96320 Starfish Dr
Yulee, FL 32097
·-=--=---=--==========='-----'=---=--=·-·=---=---=--=---=---========'-
Bob's Backflow & Plumbing Services
4640 Subchaser Ct,, Ste 113
Jacksonville, FL 32244
Phone# (904) 268-8009	Fax# (904) 292-4403

Serviced
3/8/2024
Description
Backflow Test: Backflow Test/ Certified and submitted to proper Water Utility Provider
Irrigation: 111 Watts 007Ml serial# Unknown - Failed

Proposal will follow for repairs needed to be in compliance with water utility provider.

Approved
Chip Dellinger, Operations Manager Riverside Management Services On behalf of Heron Isles CDD Date: 7/9/2024
Acct. # 1-320-572 46 BACK FLOW TEST
Miscellaneous repairs and maintenance
Quantity
Price Each
45.00
Amount
45.00

Thank you for your business. We appreciate your prompt payment.
Total	$45,00
Payments/Credits	$0.00

Bill To		Job Location	
Heron Isles COD
c/o GMS/Governmental Mgmt Svcs Inc
475 West Town Place Suite 114 St Augustine, FL 32092
.		Heron Isle Community Development
96259 Heron Isles Pkwy Yulee, FL 32097

.	--·	
Bob's Backflow & Plumbing Services 4640 Subchaser Ct., Ste 113
Jacksonville, FL 32244
Phone# (904) 268-8009	Fax# (904) 292-4403

-
Bob's Backflow & Plumbing Services
4640 Subchaser Ct., Ste 113
Jacksonville, FL 32244
Phone# (904) 268-8009	Fax# (904) 292-4403
BrightView 
Landscape Services

Sold To: 24245977
Heron Isles COD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257

Project Name: Heron Isles: Replace 5hp Control Box and Pressure Gauges
Project Description: Heron Isles: Replace 5hp Control Box and Pressure Gauges
INVOICE

Customer#:  24245977
Invoice#:	8988161 Invoice Date: 7/l l /2024 Sales Order: 8451305 C11stPO #:

Job Number	Description	Qty	UM	Unit Price	Amount	
346108392	Heron Isles CDD					
	Replace 5hp Deluxe Control Box and
Pressure Gauges Parts a	1.000	LS	2250.00	2,250.00	

Approved					
	Chip Dellinger					
	Operations Manager					
	Governmental Management Services					
	On behalf of Heron Isles COD Date: 7/16/2024
Acct. # 1-320-57200-46250			Total Invoice Amount Taxable Amount
Tax Amount	2,250.00	
				Balance Due	2,250.00	
Terms: Net IS Days	If you have any questions regarding this invoice, please call 904 292-0716

Pavment Stub
Customer Account #: 24245977 Invoice#: 8988 I61
Please detach stub and remit wi'th your payment

II

Amount Due:	$ 2,250.00	II
Invoice Date: 7/11/2024
Thank you for allowing us to serve you

Please reference the invoice# on your
check and make payable to

Heron Isles COD
9655 Florida Mining Blvd Bldg 300 Ste305
Jacksonville FL 32257
Bright View Landscape Services, Inc.
P.O. Box 740655
Atlanta, GA 30374-0655
BrightView
Lln1hc,1pe Sl!Ni<:e<;

Proposal for Extra Work at Heron Isles CDD
Page1 of2

Property Name Property Address
Heron Isles COD 96005 Starlight Ln
Yulee, FL 32097
Contact	Daniel Laughlin
To	Heron Isles COO
Billing Address	9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville, FL 32257

Project Name	Heron Isles: Replace 5hp Control Box and Pressure Gauges Project Description	 Heron Isles: Replace 5hp Control Box and Pressure Gauges
Scope of Work

QTY	UoM/Slze

1,00	LUMP SUM
Material/Description
.	,.,
Replace Shp De!U)(8 Control Box and Pressure Gauges Parts and Labor

For Internal UH only
SO#
JOB#
Service Line

8451305
346108392
150	Total Price	$2,250.00
THIS IS NOT AN INVOICE
This proposal Is valid for thirty (30) days unless olhelWlse approved by Contractots Senlor Vlce President
11530 Davie Greok Court, Jaekaonvll!e, FL 32256 ph. {904) 292-0716 rox (904) 292.1014
Page2of2

TERMS & CONDITIONS

I. The C-O!ltrad.or !ih1!'1 •ecogn,ze aJ'!Cl porlorm ,n ilC()OJdanoo 'Mlh wnuen lll!lffi w/i\ten P<?Qfri;atoon:s ard drRWll'l\)S •)flfy conla1/le!l or, elenealo here,n All rrotenal\, shlill ,.,,,nk>rrn 10 bid spec1flell\1()M
Wotk Forco Contractor shal \$e1;1gna\e a QUahl\(!d rnp1osen1atwe w th o Ol!ll(;ll r landscape- lf6m\eN;1nceiCOmJrueti<m upgrades. or when app1,;11llk! ,n U'e-e l'l'lOMgement The worklo,ee shal:be :,Jrr1p,etefll and Qualdied ar\d ehaLbe legally 11!,ithQ<ll<Kl!,;,work ,n
the us
\.Jcense and Pennts Contrnetor she).· m:unta,n a Lilndr;cap,i Co111racto(s ><;eiue ,1 1oqo,1au by State or loea! law and 11M ,;;GIT-ply W>\h al• lllher !,cerise 1eqv11emenls o! th!! City Slalt! anti J!tdl!ml G<'ive1r\ff'Cms Bl we I l 111 al calller 1equuewentu QI law Umi s o!herw,u ag1el'ld upon ti( the i»,!l•es OI prolYbited by law C Om'.!f shl!!i Ile rnqu ed to otuin 111 elil'ilary andrequ:red perm.ts t1,1 al!Ow 1h11 ;om-ncnCl!rnelll of the 5'1\'1Cl!!i on
ll>e property

To  c«'ll.t&dOf agre,ee lo pay 1111 ilpol/Cable t,;ue-. ncllXl•f'9 sa!el; ar C,smernl !;;xclSe Tax (GEn. where eppliwl;lie
,,. Josu1aooo ControctQ111g1E1e5l,) pmv!OO C<ioeral LJab, ,ty ·•m;urance Al/10(00\Ml l)at,,arty lnwrunetr. Worker's (:o,r{>lmsl!OOn !MUlftXC andil"f 01he11nGutance reqwll'd by·mi 01 CU1tOITT1f a,; $p(!Cd>C<I Ill wM,ng pr!OI to CQ!l'l(fenc;!lrrcn! nf work If OQ\ pe<:l>OO
C0011aetor w.11 fum,sh ,reuraneewith St OOO.(llllim,1of iJb1hty.

\Jobcl1IY eonuucior shall 001 be '1aote lot any damage Iha! occur,; !tom Acls ol God de l'llld u ll>dll!rM weathe1 condtK1n11 rue el'fl1r,quake ek:: 1111<1 .	1 u!a\f01'6 ot
!MlrlCl!OM - ud 17i'" ilf'I( government Ol gQvemrnenlal ag,l(W( nahOf\111 Of l&QJJMI
amerger,:;y ep,,je:im: ,-.X,ITII(:, hell!h 1ellll'ld r,,ulbr(!uk or 00\l!T med1<":111 11VGtllS not caused t>f one 01 other dt!h1y, or ra,!ute or pe,torITT'lr,,:;<I' OOyond Iha eo,m-,e(c1111t-,,
ri:,11wn11ble control of e,tl\af part>/ Uoder ti	c11curf6111tus Coftract01 uha\' ha e !he flghl lo rer>1:got1a1e tho terml andpnces of this Con1r11d. w,mn sixty (60) day

A1't'{ illegal trespass d;i1m,; aod'or cla & •(:$ul1ing !rom work requested that 1s n,:,! on fl'OP<llt)' owned by 1:u$1¢m<,r or not urd¢1: woioor lf>}ruigeroorn and oontiol$1181. be \t'e SQ/Ii! 1esp0r1$<bi ,y of too CI./Slorror

- . S<Jtx.olllfiK;\0/S ,;;1mtr11c101 lll&l!fVl!fi I nght lo hlf<l QUll\f ed ,ubcoolrntbt\l \0 perform spe¢1all1ed lul'\Cl10t1:!. Of wafk 1equ11,r,g 1-pooa ,.zed octuipment

Add.Mnal SehlCllS A.rtf 11dd,t ooal work ro! sn<>wn <n !he 11bovli! SJ)de1 ra1<01'$
,nvuNing eld.ro ,; i;wb!Iee,:uted on upon s,gne<l WliUtn ,;rdclre. and wii- be-come
an e.(lreChillge ever atldttbOve \he ns1m,alo
15 Caricelln\lOn N;,t,ee Canoellat,on r,,f WQ!k rrust oo 1e<:eM!.d 1n w,a,r,g t>e1ore !fie e1ow <fr d!$palche<:l lo U}e11 lol:al10n or Ciz.torncr v.-1 t.e- I-able /or a mn,m.,1m lra'V'i!' el.I!{)'? of $15000 ,Jr,d bdle<llo Cin;!O!Jl(!f

fM IO!fOw,ng S.:telKlnS &hllll 8j)f.:tf Whe/e ContractQl 1>rOV1dt$ C=!Oll><'!! Wdl\ uee :;111e stl'<OJ:IIS
lb  Tre(I & St  Rern:r;al Tle<tt; ,crn:wed "MIi 00 cut as clow lo Ille g1ound as pc1ssible basecr on cond,!Klre to or ne,a 10t1>e bot1omorthe 11ee Uvnk Add,tK>nal charges wu· be tev>tl<l loJ u,:-ise.en t\ilw1ds $UCh ;,s. tM nol. J,rmed 10 eoocrele bock l1!1ed irunkl;, melal
/od5 elc 11reqU!ffied n1<;<1I gund,ng 11lv1S1t:le 1/11(1!.lump w.11 be aone !o a de ned wdlh and deplh OOlow Of  l<)vlll titan add",MMI cha/ge to ll>e CustolT'Cr ;;-ef.netl b&ckf,11 and tarw:hr.ape material may 00 gpec,!,ed Cu.\om:r• Willi be respow !or
,x,owe1<n9 lht!a ap,::,ropnat11 ufl001ground ut,lty loca!or CO !lf lo locate and mark urd<!1g10LR"tdut,ht'( lines prKlr to u1111o/worll Conroelor -'I n011e1.poos.1bl!l darragedone to onde19round utihlies M.ch es bu l'lOI hrr.ded to eatk"s w,ru. p,pes, and 1119<1\on pails Coti18CIOI Vdll !epa,r darragcduogahon hr.es Ill Iha CU!IIOrr,e(s expense

11, WaNe, u-1LJ11t.!1ty Requests for cra-,,,r, thm"'r,g 1n e1a;<?n o! twenty five µerccni ,,:?5%1 or wo1k Ml ,n 1100010/l e W!lll ISA (1n!e1natK1nal Society o! Attxmcullural: s\111\dan:ls will 1eq1.111e a sign,e,1 waM!r ol habll1ty
,\.; i'f)U'\.r. ;,t,/, C'.••,cl
Byel<ll'CIA·ng lh1s QOCUrr,;1ri., Cu./.(ITTl(!f agreH \o the 1ormal11Jn o! a bm(l,ng oonllatt ooo \,; IM 1e1ms and rnlldH•m; set b1tll t1orem Cwtome1 1epresents that Conlra<:tor is autr,ouzod to
1)1!11orm lM v.urk thnll<I on Che laoe o! U"IIS Cont1a<:I II poymml ha$ no! lx>C11 rec!!ived by
eonm1e101 Pill payrN!lll 1111ms he1ctToder, Conl<&elot shall be eni1!lcd lo ell costs of couect1on,
,nelud,ng 1 awnable atto11iey6· fees and 11 shall 00 rcheYIKI ol eny obligll\,on lo <;()rt,n performar>ee vnde! lh,5 or a"{ he• Cortra« Wllh Cus!orrer !ole1 a! 11 per annum r,1e or
1 ¾ p,:rr rnonlll 116% pe, y1wr). Of ttllll'<ghe-sl t.!1.t perfl\t\ed b; law rrey 00 onarged on unpa,d t>ala 15 ®)'l'i anl!t btUmg
NOTl'.'.E FAllU'l.E TO AKE PAYMENT WHSN OUE FOR COMr-\.ETED ½OflK ON C.:ONSTRJL ION JO$S s.\AY RESLl.T IN A MECHANICS LIEN ON n.!E T!lLE Tt.• YD..'R PROPERTY

w t,cooss to ..\:loo1le Custome1 shall pr!J'AA al! 1'1!ttie1la 10 perfo1m 1oowotk cworr,111 r.hall t,r,n,sh eci;;en to off pa !I ot jot:,tite whOm Cort!actor <S lo perform work a1- 1equ,1ed
lM Contract or o!het funttmt15 re I ate d the,eto. ounng oorl'tli.ll tx,s1r,eS$ t,o1.r.1 and olhl!f feUOMbbJ p,;rKldt of Urnc Com, lor -Mll p(lffl;ltm Iha wo1ll M re,.,,011,11bfy prat111:;:a! 11n 1th<.! CVS,tomor i'J\/11,,ef> tJl,11 to avadat:ila !GI per1orrnance or th'i! wo1k
1t Paymen! Tefm, Upon Sl{lfll(I[) lh1$ AQ[«nie/'11, Cus\00'0:U Shatt pay Co/\lrll!llOI 50% cJ lhll ProlX)SE'(l f'IICI! anr.l lh.! 1ern.lin1ng 001er.ee ,hall bapad by Customer m Conlrac\o, Uj)OO u.>mpletion o1tho p!OJect uriless olh81W1w, a9reed to 1nw11t11,g

Danlol L11ugh1ln Pllrl£<1Nam/1

Propsrty M1mttgB1

July 02, 2024

l		Te11T\'na\K>n rtus Woik Otder rroy be termooted by \he OH!!!f partyw11h 01w1\h0ul cause upon wven j1j v,vrk,;l y& 11UVar«i wtilten not Cuslomor w11! ba requ11ed to pay lor alt 1mtemds pu1,;t\llS and wo1k u,n-plele 10 thol dah'l o1te1rnma00ll ;1nd1ea1>0nabie charge-s
,r,ct,rrcd1n derrob<llZ!ll(l
P. Aa!>lQllmtfll Tho Custorm1 ;,nd Iha Con!ract,P l'i!!;P'i!CINefy bind lll<!rrttlvu, lho&ll pertnef:l suece&WP.1, !1'15 5 andlel}lll rel)fnerta1M! I:;- IN! other party \\llh raa.pe<::C to all ewe nan\,; o! th s A9r rnen1 11he!1 tn.ri Cus1Dn'tlr roor tho ConUn<:tOI ihall i,.&ign or !ransfer 8<:P/ inlere 1n!f $ Agreert'em w1lh()lll the wnth111oo=nt o!Ille olN!r prOVided. hc.iweVer Iha\ COfll:,ent !hall not be req<Jrod t;, usigri the Ag1eermnl to 8/1f ny
v.hleh eontrots a coruolled fl;  ,-,_, 1s under omoon conll"ol w,lh ::ontt.,.,tor v  1n
COME!Clton with oos,gnment !o an a/!,[,a!e or pu1suan\ to a me:ig,,t, owlft or e'l u{
$til7Sterllallv eU ol ,IS asset!; or equ,ty 1!1!CU111ie,;; consobdat,on, t,rnnge Of c n!!ol at
corporme reorganizatK>n

u. {).11Cla1m:r <tis p,-Dj'l0'$.III was es fMled and pn:.i!d based 4>0n II see YIS( and visual ll'll\!)ecilOfl l!Q!tl{lfOund !dVCI us,rg Ofli<NIIY rreans ti! Of abol/1\he hrne lh,s pn,p,,,sa,I was prepJ1ed n p-occ quoi:od 111 \h<s pr IIOfIlle W,,Jrk 1ibe<I, 111lh(! 111$<,ilt "I \hl!t
gtOtm lftv11l ,,;sua· 1Mpect,on and the1efore C<.K Ol')(ll:ef!Y will not 00 tiabl11 br nny &dd•t10nal =ts  Of dilmage"$ !or add1!1QMl v.ork root desCllbed t,,e1e,n Of Ii.able bf any 1nc>::1entv.i ix1ens ,e,;ulmg Horn C:000\IOmi !hat Wl!Jtt no1aseortariabl611/ 1,11,d g, und level v1wal 1 \IOO t;,/ O/d,naty m,:ia0$ 11t IM bo'e sold 10$1):1(:\IO!l was pertorrred ContractQt caonol be t,,old r1111pQns1bla /Qf uok00\\11 01 o\hel'Hls.it h ,(I den defects Arri
,X,1/f)'ct wQ.fkj'.ll'Qpot,ed i,,e,eincoflll(';( gw1rno!11ee)Q!(;{ resuts Prokl\5/00ill en(llr,e,cnng n1chteciurel Bl'ldlOI lend:lcape de,!gn ew,,.:ei;. {1)es,gn seNl(;etf) .-re rw;( 1r,;: u,;led -n 1h15 Agftem1ml and Sha" Mt be prOVlde<i 11/ the Contract(}( N'tf det.1gn OO!ftdt ,n the Conlrad Docurmnttl. a1e too sole responMbh't'f of lhll Cll$tomer II the CU!ilorror must
Ii!al.tcerned efl8lne.?I ttrthle<;t 11ndl!lt landllClipe	p1nle-asK>N1! any ootts coocen1111g \hes'i! O\n,,gn S'i!Mee& a,e to \>e paid 1;7(11\e Cltliion,e1 d•recttt tQ ll'e ®'1gMr
""'"'"°
BrtghlVh:iw lend Ctll)<) Sorv1eos lnc ·con1,acto1•

Accoun! Manag:Qr • Ellerlor

Royco P911den	JUI)' 02, 2024

Job #!	346106392

SO/I:	8451305	Proposed Pr/co:	$2,250.00
 Royce Peaden	

From: Sent:
To:

Subject:
Attachments:
Terry Glynn <tglynn@gmsnf.com> Wednesday, July 3, 2024 12:41 PM
Greg Watson; Daniel Laughlin; Chip Dellinger, Royce Peaden; Rodney Hicks; Jennifer
Mabus
Re: Heron Isles - pump repair
Heron Isles Replace Shp Control Box and Pressure Gauges SO 8451305.pdf

EXTERNAL E-MAIL

Good afternoon, Royce, Thank you for reaching out.
After consulting with Daniel, please proceed ahead with the repair estimate below. Please get us a copy
of the upgrade estimate for the east pump station for Chip. Also, please have the techs check the west pump station to make sure we are not going to experience the same failure.
Happy 4th of July Terry Glynn Tglynn@gmsnf.com Sent from my iPhone

On Jul 3, 2024, at 12:02 PM, Terry Glynn <tgtynn@gmsnf.com> wrote:

Sent from my iPhone Begin forwarded message:

From: Royce Peaden <Royce.Peaden@brightview.com>
Date: July 2, 2024 at 4:47:21 PM EDT
To: Terry Glynn <tglynn@gmsnf.com>, cdellinger@gmsnf.com
Cc: Rodney Hicks <rodney.hicks@brightview.com>, Jennifer Mabus
<Jennifer.Mabus@brightview.com>
Subject: Heron Isles - pump repair

Good afternoon,

Our pump tech was on site to diagnose the pump station. It looks like both the pressure gauge and the control box will need to be replaced. Attached Is a proposal. With your approval we will schedule for replacement.

Thank you!

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

Bill To:
Heron Isles COD
475 West Town Place
Suite 114
St. Augustine, FL 32092
Invoice

Invoice#: 282
Invoice Date: 7/1/24
Due Date: 7/1/24
Case:
P.O. Number:

Facility Management- Heron Isles - July 2024

0013205720034100

			1,092.67	1,092.67	

Total	$1,092.67	
Payments/Credits	$0.00	
Balance Due	$1,092.67	
KVI	INVOICE
Invoice# 9956
KlLINSKl I VAN WYK
Kilinski I Van Wyk PLLC
Date: 07/14/2024 Due On: 08/13/2024

P.O. Box 6386
Tallahassee, Florida 32314

Heron Isles CDD
475 West Town Place Suite 114 St. Augustine, Florida 32092

0013105130031500
JUN GENERAL COUNSEL
HERON ISLES CDD - 01 GENERAL COUNSEL/MONTHLY MEETING

Type	Attorney	Date	Notes	Quantity	Rate	Total	
Service	RVW	06/03/2024	Research format for Goals and Objectives	0.10	$365.00	$36.50	
			and confer with staff.				
Service	MGH	06/03/2024	Further prepare agreement for pond bank	0.40	$280.00	$112.00	
			repair services with Aquagenix.				
Service	RVW	06/04/2024	Draft Goals and Objectives samples for	0.10	$365.00	$36.50	
			district review.				
Service	MGH	06/05/2024	Correspond with District Manager regarding pond bank repair services agreement with	0.10	$280.00	$28.00	
			Aquagenix.				
Service	MGH	06/05/2024	Review and analyze draft meeting minutes of the May 21, 2024 Board meeting; note	0.30	$280.00	$84.00	
			revisions and follow-up items as needed.				
Service	LG	06/10/2024	Confer with Laughlin regarding access	0.20	$320.00	$64.00	
			easement.				
Service	LG	06/10/2024	Prepare temporary access agreement for	0.70	$320.00	$224.00	
			pond bank project.				
Service	LG	06/18/2024	Prepare letter to homeowners regarding	0.70	$320.00	$224.00	
			removal of fence encroachments.				
Service	CD	06/20/2024	Confer with Attorney Lauren Gentry; Finalize letters to Librizzi and Murphy.	0.40	$175.00	$70.00	
Service	LG	06/20/2024	Prepare memorandum regarding special	0.20	$320.00	$64.00	
			district performance measures.				
Expense	KB	06/20/2024	UPS: Shipping fees for shipping letters to	1.00	$57.98	$57.98	
			homeowners regarding removal of fence				
			encroachments.				

  - 	 - -
Invoice# 9956 - 07/14/2024

Service	MGH	06/27/2024  Analyze Nassau County Supervisor of	0.20	$280.00	$56.00
Elections records to confirm status of and
candidates for open seats for November 2024 General Election; identify follow-up items needed now and upon election.

Non-billable entries
G,.2G	$M,G()

(),+()

Total	$1,056.98

Detailed Statement of Account

Other Invoices

Invoice- Number	Due On	Amount Due	Payments Received	Balance Due	
8178	01/14/2024	$2,119.56	$0.00	$2,119.56	
Current Invoice					
Invoice Number	Due On	Amount Due	Payments Received	Balance Due	
9956	08/13/2024	$1,056.98	$0.00	$1,056.98	
			Outstanding Balance	$3,176.54	
			Total Amount Outstanding	$3,176.54	

Please make all amounts payable to: Kilinski I Van Wyk PLLC Please pay within 30 days.

Civil Engineering
Land Surveying & Mapping
Permitting
ADA Consulting

BIii To		
Heron Isles - CDD
Attn: Daniel Laughlin
Governmental Management Services		
P.O. N		
0		

145 Hilden Road, Unit 108 Ponte Vedra, FL 32081
(904) 342-5199 * myuro@mjyuro.com
Invoice

Date	Invoice#	
7/16/24	3576	

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

BIii To:
Heron Isles coo
475 West Town Place Suite 114
St. Augustine, FL 32092
Invoice

Invoice#: 283
Invoice Date: 7/17/24
Due Date: 7/17/24
Case:
P.O. Number:

Description	·Hours/Qty	Rate •	Amount

Facility Maintenance June 1 • June 30, 2024 Maintenance Supplles	•		624.20
33.12	624.20
33.12	

Approved
Chip Dellinger, Operations Manager Governmental Management Services On behalf of Heron Isles CDD
Date: 7/19/2024
Acct. ff 1-320-57200-49700				

HERON ISLES COMMUNITY DEVELOPMENT DISTRICT MAINTENANCE BILLABLE HOURS
	FOR THE MONTH OF JUNE 2024	

Hours	Employee  Description

6/6/24	4

6/13/24	4

6/20/24	2

6/27/24	3
C.D.

C.D.

C.D.

C.D.
Met with Greg to clean out and organize back storage room, cleaned out old electronics equipment, disposed of a truck load of garbage
Met with Serve Pro to inspect bathroom mold situation, mold present in grout
and throughout building, drove lo Starfish and showed Greg problem tree in wetland area, drove community to inspect landscaping
Met with Serve Pro and AC contractor, Inspected attic, went over options to
AC building and mitigate mold growth
Met with Peacock Fixtures and went over landscaping lights along Heron Isles Parkway, made key copies for storage room for Hi-Tech and HOA, checked on securtty system Install, delivered key to HOA president

TOTAL MILES
	13	

	276		*Mileage is reimbursable per section 112.061 Flortda Statutes MIieage Rate 2009-0.445

HERON ISLES	1

MAINTENANCE BILLABLE PURCHASES
Period Ending 7105124
DISTRICT HERON ISLES

DATE  SUPPLIES	eB.l.!,Ja	EMPLoYEE
5123124
6/26/24
Door King Control Access Keys for Storage Room (5)
10.29
22.83

TOTAL =-l$!.:3 3- 12;,
C.D.
C.D.
H;:.Tech
Tallahassee, FL 32308
2498 Centerville Rd.

Bill to:
Heron Isles
96005 Starlight Ln
Yulee, FL 32097

Bid#:

96005 Starlight Ln

Click Here to Pay Onlinel

$20.00	20.00	
$15.00	15.00	
$40.00	40.00	
$25.00	25.00	
	7.00	

Tech Resolution Note:
Thank you for choosing Hi-Tech!

Jacksonville Daily Record
A Division of
DAILY RECORD & OBSERVER, LLC
P.O. Box 1769
Jacksonville, FL 32201
(904) 356-2466
INVOICE		July 25, 2024	
Date

Attn: Courtney Hogge
GMS,LLC
475 West Town Place, Ste 114
Saint Augustine	FL	32092

Serial#  24-00130N	PO/File# 			$104.00
PaymentDne
Notice of Public Hearingto Consider the Adoption of the Fiscal Year 2025
Budget; and Notice of Regular Board of Supervisors' Meeting	$104.00
Publication Fee
Heron Isles Conununity Development District

Case Number			Amount Paid

Publication Dates	.7.:../:..2:::5..:.,...,8 /::1:_c:	

County  Nassau
---------------
Payment is due before the Proof of Publication is released.
Payment Due Upon Receipt
For your convenience, you may remit payment online at www.jaxdailyrecord.com/ send-payment.
If your payment is being mailed, please reference Serial# 24-00130N on your check or remittance advice.

0013105130048000

Your notice was published on bothjaxdailyrecord.com andjloridapublicnotices.com,
'enns: Net 30 days from date of invoice. Past due items will accrue a finance charge of 1.5% per month thereafter.
Please remit any payment due upon receipt of this invoice.
Preliminary Proof Of Legal Notice
(This is not a proof of publication.)

Please read copy of this advertisement and advise us of any necessary corrections before further publications.

HERON ISLES COMMUNITY DEVELOPMENT DISTRICT NOTICE OF PUBLIC HEAR­ ING TO CONSIDER THE ADOPTION OF THE FIS­ CAL YEAR 2025 BUDGET; AND NOTICE OF REGULAR BOARD OF SUPERVISORS'
MEETING.
The Board of Supervisors (<!Board") of the Heron Isles Commnnity Development Dis­ trict ("District'') will hold a pub­ lic hearing on August 20, 2024 at 5:00 p.m. at Floricln State College at Jacksonville, Nassau Center, 76346 William Bur­ gess Boulewml, Yulee, Florida
:12097, for the purpose of hearing
comments and objections on the adoption of the proposed bud­ bret ("Proposecl Budget") of the District for the fiscal year beb>in­ ning Octobei· I, 2021, anti ending September 30, 2025 ("Fiscal Year 2025"). A regular board meeting of the District will also be held at that time where the Board may consider any other business that may properly come before it. A copy of the agenda and Proposed Budget may be obtained at the offices of the District Manager, 475West'lbwn Place, Suite111-,St. Augustine, Florida 32092, (90,J.) 9•W-5850 ("District Manager's Office"), during normal business hours, or by visiting the Distdct's website at https://heronislescdd. com/.
The public hearing and meeting are open to the public and will be conducted in acconlance with the provisions of Florida law. The public hearing and meeting may be continued to a date, time, and place to be specified on the l'ecord at the meeting, There may be occasions when Board Supervisors or Di/.trict Staff may participate by speaker telephone.
l\J.1y person requiring special accommodations at this meeting because of n disability or plwsi­ cal impairment should contact.the Dislrict Manager's Office at least three (3) business days p1'ior to the meeting. If you are hearing or speech impaired, please con­ tact the Florida Relay Service by dialing 7+1, or 1-800-955-8771 (TTY) / l-800-955-8770 (Voice),
for aid in contacting the Di trict
.Manager's Office.
Each person who decides to nppeal any decision made by the Board with respect to any matter eonsidel'ed at the public hearing or meeting is advised that person will need a record of proceedings an<l tlmt accordingly, the person may need to enslll'e that a ver­ batim record of the proceedings is made, including the testimony a11d evidence upon wl1ich such appeal is to be based.
Jul. 25, Aug. 1  oo (H-00130N)

0013205720046600
Biweekly Routine Cleaning
Service Address

96139 Heron Isles Parkway
yulee, FL 32097
Bill To

Heron Isles CDD/ Riverside Management Services
9655 Florida Mining
Blvd., Building 300,
Suite 305 Jacksonville, Florida 32257
(904) 239-5305

Magic Touch Commercial Cleaning Company

82974 Thompson Lane Fernandina Beach, FL 32034 Phone: (904) 335-7027
Email: magictouchcompany254@gmail.com Web: www.magictouchcompany.com

Description	Total

Bi-weekly Routine Cleaning (Monday&Friday) Trash Pickup (Wednesday)	$613.00
Magic Touch Commercial Cleaning Co. offers top-notch commercial cleaning throughout the Duval and Nassau County area. We are insured. We believe that customer service is the key to our success.
Magic Touch Commercial Cleaning Co. only hires the most qualified cleaning professionals to take care of your property. We require background checks and provide extensive training to each of our cleaners to ensure quality services are guaranteed.

Our routine cleaning includes, but not limited to:

(2)Bathrooms (Sanitize and disinfect toilet, sink, bathroom mirrors, sweep/mop floors, fill all dispensers, wipe down baseboards, and interior side of doors)
(2)Park trash cans (Empty trash cans and sanitize the tops) In addition to our routine cleaning services, we offer:
•Window Care
•Floor Care
•Pressure Washing

**Materials include in price**

30 Day Notice Agreement
The parties agree either party may terminate this agreement, with or without cause, upon 30 days written notice to the other at the addresses found in this agreement.

Late Fee Agreement
**Net15. Invoices are sent on the 15th of each month. Payment due on the 1st of the following month or 15 days after invoice is sent, whichever is later. If payment is not received within that 15 day period, a late fee of $50 will be added to the total of the next invoice.**
$0.00

$50.00

Subtotal	$663.00

Total	$663.00

Notes:
June Services. Please note that a late fee has been applied due to May payment not received by June 3rd 2024.
By signing this document, the customer agrees to the services and conditions outlined in this document.

COMMERCIAL CLEANING

0013205720046600
Biweekly Routine Cleaning
Service Address

96139 Heron Isles Parkway
yulee, FL 32097
Bill To

Heron Isles CDD/ Riverside Management Services
9655 Florida Mining
Blvd., Building 300,
Suite 305 Jacksonville, Florida 32257
(904) 239-5305

Magic Touch Commercial Cleaning Company

82974 Thompson Lane Fernandina Beach, FL 32034 Phone: (904) 335-7027
Email: magictouchcompany254@gmail.com Web: www.magictouchcompany.com

Description	Total

Bi-weekly Routine Cleaning (Monday&Friday) Trash Pickup (Wednesday)	$613.00
Magic Touch Commercial Cleaning Co. offers top-notch commercial cleaning throughout the Duval and Nassau County area. We are insured. We believe that customer service is the key to our success.
Magic Touch Commercial Cleaning Co. only hires the most qualified cleaning professionals to take care of your property. We require background checks and provide extensive training to each of our cleaners to ensure quality services are guaranteed.

Our routine cleaning includes, but not limited to:

(2)Bathrooms (Sanitize and disinfect toilet, sink, bathroom mirrors, sweep/mop floors, fill all dispensers, wipe down baseboards, and interior side of doors)
(2)Park trash cans (Empty trash cans and sanitize the tops) In addition to our routine cleaning services, we offer:
•Window Care
•Floor Care
•Pressure Washing

**Materials include in price**

30 Day Notice Agreement
The parties agree either party may terminate this agreement, with or without cause, upon 30 days written notice to the other at the addresses found in this agreement.

Late Fee Agreement
**Net15. Invoices are sent on the 15th of each month. Payment due on the 1st of the following month or 15 days after invoice is sent, whichever is later. If payment is not received within that 15 day period, a late fee of $50 will be added to the total of the next invoice.**
$0.00

$50.00

Subtotal	$663.00

Total	$663.00

Notes:
July Services. Please note that a late fee has been applied due to June payment not received by July 3rd 2024.
By signing this document, the customer agrees to the services and conditions outlined in this document.

;(LOCATION >

----,------ -
Time In: Timeout:
07/23/2024 11:03:23 AM
07/23/2024 11:20:11 AM
Riverside Management Cheryl Graham
475 W Town Pl Ste 114
St Augustine, FL 32092-3649 Email: Cdellinger@gmsnf.com
Phone:	904·813-4393 Alt. Phone: 000-000-0000

:::j p -rt;h.a:s;'(!·Ord W.- --:-:-;;:JJirps,·1;-t··---'"---· --··-"--
N□ne	COD
Heron Isles Cheryl Graham
96139 Heron Isles Parkway Yulee, FL 32097
Email: Cdellinger@gmsnf.com
Phone:	904-813-4393
Alt. Phone:  000-000-0000

sl!i-vi§iitj fi:iPti ?
Sentricon Guarantee/Coverage
Customer Signature

Customer is unavallable to sign Technician Signature

Kevin Marshall License#:
<1ua111:;Iv
1.00
Approved
Chip Dellinger, Operations Manager Governmental Management Services On behalf of Heron Isles COD
Date: 8/2/2024
Acct. # 1-320-57200-34800
'"'-· ,•,,,:,,,. :• ,,,·;•":••--•;,.,.:C,,'d, ',N,'.,'".'."'•/,;_ ,,-,-,,;.,-,_,,·•A•,'.•,-_.,•.,,
Approved to service any time per Chip D No termites found, have a great day!
Subtotal Tax Total
Prior Balance: Total Due:

0.00
0.00
0.00
257.00
257.00

Exterior Inspected
WUI need to reschedule Interior
INACCESSIBLE AREAS: The fo!!owing areas were Inaccessible for viewing and sounding; therefore, no report can be made In regard to the presence or absence of Infestation/damage: Behind furniture and stacked Items.
RENEWAL SERVICE: Inspection Only. No products or materials applled during this service.
PLEASE NOTE: CUSTOMER MUST NOTIFY ARROW IN WRITING OF ANY ADDIDONS OR MODIFICATIONS TO STRUCTURE.
PAYMENT: When a check ls provided as payment, the Customer agrees that the COMPANY is authorized to use check information to make a one-time electronic funds transfer from Customer's account or to process the payment as a check transaction. For Inquiries, please call 1-888-GO-ARROW.
,¢c:i ijjq111s•lo Ry4jjcf111 y '.' !'P!>i:§11, •. .• ?i	rjfy	
None Noted.

fl!tlii:)tjugsAei>1..ict-rt9 · 1.1HMARX
None Noted.

sentricon pest control

None Noted.

··l:igJ{Ij:1fiNSl!EgtON' ¢EPJ!QNS;	
None Noted.

None Noted.

t•pJ9i:iV¢!'$) 1'1!(IE ;•<•••··
None Noted.
[!ljbank.
Corporate Trust Services EP-MN-WN3L
60 LivingstonAve. st. Paul, MN 55107

·----1-- t.•·---t-- ....
..
Invoice Date: Direct Inquiries To: Phone:

07/25/2024
Schuhle, Scott A (954)-938-2476
213

Heron Isles COD ATTN District Manager
475 West Town Place Suite 114 St Augustine, FL 32092
United States
HERON ISLES COMMUNITY DEVELOPMENT DISTRICT CAPITAL IMPROVEMENT REVENUE AND REFUNDING BONDS,
SERIES 2017A-1 (SENIOR LIEN) AND 2017A-2 (SUBORDINATE LIEN)

The following isa statement of transactions pertaining to wr  aocount. For furtherInformation, pleasereview theattached.
STATEMENT SUMMARY

PLEASE REMIT BOTTOM COUPON PORTION OF THIS PAGE WITH CHECK PAYMENT OF INVOICE.

TOTAL AMOUNT DUE	$3,717.38

All invoices are due upon receipt.

Please detad1 at perloration andreturn bottom portion of the statement withyoorcheck, payable to U.S. Bank.

HERON ISLES COMMUNITY DEVELOPMENT DISTRICT CAPITAL IMPROVEMENT REVENUE AND REFUNDING BONDS,
SERIES 2017A-1 (SENIOR LIEN) AND 2017A-2 (SUBORDINATE LIEN)

ii

Please mail payments to:
U.S. Bank CM-9690
PO BOX 70870
St. Paul, MN 55170-9690
[!ljbank

Cofl)orate Trust Services
3/3
EP-MN-WN3L
60 Livingston Ave. St Paul, MN 55107
HERON ISLES COMMUNITY DEVELOPMENT DISTRICT CAPITAL IMPROVEMENT REVENUE ANDREFUNDING BONDS,
SERIES 2017A-1 (SENIOR LIEN) AND 2017A-2 (SUBORDINATE LIEN)

07/01/2024 to 06/30/2025
Invoice Number:
Invoice Date:

Direct Inquiries To: Phone:
7417097
07/25/2024

Schuhle, Scott A
(954)-938-2476

0013105130032300• fy24 trustee fee se2017 • 662.5
0013001550010000• fy25 trustee fee se2017 • 2587.5

The fees Shown on thisInvoice arerenective of the most recent fee schedule ornotice of fee aqustmentprovided byU.S. Bank.
Page2of 2
Bob's Backflow & Plumbing Services
4640 Subchaser Ct., Ste 113
Jacksonville, FL 32244
Invoice
14297
Invoice Date
7/10/2024

Bill To		Job Location	
Heron Isles CDD
c/o GMS/Govemmental Mgmt Svcs Inc
475 West Town Place Suite 114 St Augustine, FL 32092		Heron Isle Community Development 96059 Heron Isles Pkwy
Yulee, FL 32097	
Bob's Backflow & Plumbing Services 4640 Subchaser Ct., Ste 113
Jacksonville, FL 32244
Phone# (904) 268-8009	Fax# (904) 292-4403

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

BIii To:
Heron Isles COO
475 West Town Place Suite 114
SI. Augustine, FL 32092
Invoice

Invoice#: 284
Invoice Date: 8/1/24
Due Date: 8/1/24
Case:
P.O. Number:

Total	$1,092.67	
Payments/Credits	$0.00	
Balance Due	$1,092.67	

Heron Isles
COMMUNITY DEVELOPMENT DISTRICT

General Fund

	Check Request		
Date	Amount	Authorized By	

August 13, 2024	
$57,776.00	
Daniel Laughlin	

Payable to:		
	
Heron Isles CDD #111		

Date Check Needed:	

Budget Category:		

ASAP	
11.300.58100.10000		

Intended Use of Funds Renuested·
Heron Isles
Community Development District	Capital Reserve Fund

Adopted	Adopted
Budget	Thru	Next	Projected	Budget
Description	FY 2023	6/30/23	3 Months	9/30/23	FY 2024

Revenues

Capital Reserve Transfer In	$47,289	$0	$47,289	$47,289	$57,776	
Interest Income	$0	$70	$27	$97	$50	
Carry Forward SUIJ)IUS	$94,111	$94,152	$0	$94,152	$121,668

Expenditures
Capital Outlay	$20,000	

$0	

$0	

$0	

$20,000	
Repair & Maintenance	$0	$19,870	$0	$19,870	$0	
Other Current Charges	$500	$0	$0	$0	$500

EXCESS REVENUES	$120,900	
$74,352	
$47,316	
$121,668	
$158,994	

10

COMMERCIAL CLEANING
Service Address

96139 Heron Isles Parkway
yulee, FL 32097
Bill To

Heron Isles CDD/ Riverside Management Services
9655 Florida Mining
Blvd., Building 300,
Suite 305 Jacksonville, Florida 32257
(904) 239-5305

Magic Touch Commercial Cleaning Company

82974 Thompson Lane Fernandina Beach, FL 32034 Phone: (904) 335-7027
Email: magictouchcompany254@gmail.com Web: www.magictouchcompany.com

Description	Total

Bi-weekly Routine Cleaning (Monday&Friday) Trash Pickup (Wednesday)	$613.00
Magic Touch Commercial Cleaning Co. offers top-notch commercial cleaning throughout the Duval and Nassau County area. We are insured. We believe that customer service is the key to our success.
Magic Touch Commercial Cleaning Co. only hires the most qualified cleaning professionals to take care of your property. We require background checks and provide extensive training to each of our cleaners to ensure quality services are guaranteed.

Our routine cleaning includes, but not limited to:

(2)Bathrooms (Sanitize and disinfect toilet, sink, bathroom mirrors, sweep/mop floors, fill all dispensers, wipe down baseboards, and interior side of doors)
(2)Park trash cans (Empty trash cans and sanitize the tops)

In addition to our routine cleaning services, we offer:

•Window Care
•Floor Care
•Pressure Washing

**Materials include in price**

Approved
Chip Dellinger, Operations Manager Governmental Management Services On behalf of Heron Isles CDD
Date: 8/9/2024
Acct. # 1-320-57200-46600
Biweekly Routine Cleaning

		
30 Day Notice Agreement
The parties agree either party may terminate this agreement, with or without cause, upon 30 days written notice to the other at the addresses found in this agreement.

	

Late Fee Agreement Net30
**Net30. Invoices are sent on the 1st of each month. Payment due on the 30th of the month. If payment is not received within that 30 day period, a late fee of $50 will be added to the total
of the next invoice.**
$0.00

$0.00

Subtotal	$613.00

Total	$613.00

Notes:
August Services. "Invoice issued on 08/09/2024, reflecting corrections as per our agreement."
By signing this document, the customer agrees to the services and conditions outlined in this document.

Heron Isles Community Development District c/o Governmental Management Services
475 West Town Place, Suite 114
St. Augustine, FL 32092	Thank 'l{ou
X	---------------·--··------P-le-as-e-d-et-a-ch-a-n-d -re-tu-rn--w-ith-p-a-y-m-en-t --------------·-	·--
customer: Heron Isles Community Development District

17,655.00			

24834	

10/01/2024	

Renew policy	Policy #100124141 10/01/2024-10/01l2025
Florida Insurance Alliance

Package - Renew policy Due Date: 8/2712024
Code to Prepaid. 0013001550010000
FY25 Insurance Renewal

		
	
$	17,655.00				

FOR PAYMENTS SENT OVERNIGHT:
Bank of America Lockbox Services, Lockbox 748555, 6000 Fefdwood Rd. College r'ark, GA 30349					

Governmental Management Services, LLC
1001 Bradford Way
l<lngston, TN 37763

BIii To:
Heron Isles ODD
476 West Town Plaoe
Suite 114
St. Augustine, FL 32092
Invoice

Invoice #: 286
Invoice Date: 8/16/24
Due Date: 8/16/24
Case:
P.O. Number:

	

Facility Maintenance July 1 - July 31, 2024
Maintenance Supplies		475,60
54,14	475.60
54.14	

Approved
Chip Dellinger, Operations Manager Governmental Management Services On behalf of Heron Isles CDD
Date: 8/20/2024
Acct. # 1-320-57200-49700
JUL Facll Malnl&Supplles				

J7c<				
8-2S-2				

Total	$529.74	
Payments/Credits	$0.00	
Balance Due	$529,74	

HERON ISLES COMMUNITY DEVELOPMENT DISTRICT MAINTENANCE BILLABLE HOURS
	FOR THE MONTH OF JULY 2024	

Hours	Employee  Description

7/17/24	2

7/18/24	5

7/24/24
7/31/24	2
C.D.	Met with heating and air technician, did complete inspections and asked questions about options for moisture control
C.D.	Met with electric to Inspect bathrooms for air conditioner/moisture options,
met with tow truck driver from Bills Towing to get new sign Installed, most with Sniders AC to go over options, discovered fan is not working inspected why there Is a problem
C.D.	Met with Snider AC to inspect exhaust fan
C.D.	Had online meeting with Joe of High Tech to discuss data usage of new system to thirty day storage, adjusted recording quality on close cameras, set up recording relies for saved clips
TOTAL	10
MILES		168		*Mileage Is reimbursable per section 112.061 Florida Statutes Mileage Rate 2009-0.445

HERON ISLES
MAINTENANCE BILLABLE PURCHASES

Period Ending 8/05/24					
DISTRICT	DATE	SUPPLIES	PRICE	EMPLOYEE	
HERON ISLES					
	6/23/24	Door King Control Access	10.29	C.D.	
	8/1/24	Wooster Paint Kit	28.73	C.D.	
	8/1/24	No SmokfngNaplng Sign	3.99	G.D.	
	8/1/24	Extreme Double Sided Tape	11.13	G.D.	
			
TOTAL 	$54.14 		
Governmental Management Services, LLC
1001 Bradford Way
Kingston, TN 37763
Invoice

Bill To:
Heron Isles COD
475 Wesl Town Place Suite 114
St. Augustine, FL 32092
Invoice #: 288
Invoice Date: 9/1/24
Due Date: 9/1/24
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount
Management Fees -September 2024 Website Administration - September 2024 Information Technology -September 2024
Dissemination Agent Services - September 2024 Office Supplies
Postage Copies
0013105130034000
0013105130035110
0013105130035100
0013105130031300
0013105130051000
0013105130042000
0013105130042500

Total	$4,904.21	
Payments/Credits	$0.00	
Balance Due	$4,904.21	
Hf-Tech
Tallahassee, FL 32308
2498 Centerville Rd.

Bill to:
Heron Isles 96005 Starlight Ln
Yulee, FL 32097

Bid#:

96005 Starlight Ln

Click Here to Pay Online!

3-11885-CCTV-'I - CCTV System- Heron Isles - 961'/91-/eron Isles Parkway, Yulee, FL
Hi-Tech Commercial Access 1 Add-on Access 1
Hi-Tech Commercial Video 8 HT OVRC Net Pro
Sales Tax

0013205720034500
Security Video - Sep24

Tech Resolution Note:
Thank you for choosing Hi-Tech!

•_T<i-fyxieripf'p Y?.u[. 89 u ltj1Jli1Je,_•ple. se i!OUf.<lnlin. •.bjU pay1T1entp9rlal at
,	··H,,Techbtislomer Rortal:JYQUWiifrl q•yQ\lrC□stomernµrnber.angblUing·zjpcodi, Ip
,,	createfl:ilew16 IR::<,	
Support@hitechflorida.com Office:	850-385-7649
Jacksonville Daily Record
A l)ivision of
DAILY RECORD & OBSERVER, LLC
P.O. Box 1769
Jacksonville, FL 32201
(904) 356-2466
INVOICE		August 29, 2024	
Date

Attn: Courtney Hogge
GMS,LLC
475 West Town Place, Ste 114
Saint Augustine	FL	32092

Serial# 24-00154N	PO/File# 			$86.00
Payment Due
Board of Supervisors Meeting Dates Fiscal Year 2024/2025

Heron Isles Community Development District

	$86.00
Publication Fee

Case Number			Amount Paid

Publication Dates

County  Nassau
-8/2-9'-------------------
Payment Due Upon Receipt
For your convenience, you may remit payment online at
www.jaxdailyrecord.com/
-----------
Payment is due before the Proof of Publication is released.
send-payment.
If your payment is being mailed, please reference Serial# 24-00154N on your check or remittance advice.

0013105130048000

Your notice was published on bothjaxdailyrecord.com andjloridapublicnotices.com.
'erms: Net 30 days from date of invoice. Past due items will accrue a finance charge of 1.5% per month thereafter.
Please remit any payment due upon receipt of this invoice.
Preliminary Proof Of Legal Notice
(This is not a proof of publication.)

Please read copy of this advertisement and advise us of any necessary corrections before further publications.

BOARD OF SUPERVISORS MEETING DATES
HERON ISLES COMMUNITY DEVELOPlHENT DISTRICT FISCAL YEAR 2024/2025
The Board of Supervi,mrs of the Heron isles Community Devel­ opme11t District will hllld their regular meetings for the Fiscal Year 202,1/2025 at flori<la Slate College at Jacksonville, Nassau Center, 76:HG William Burgess Boulevard, Yulee, Florida 32097, on the third T11esdav of the follow­ ing months at 5:00 p,m., unless otherwise indicuted as follows:
Nm·ember 19, 202,1
February 18, 2025
Muy 20, 2025
August 1._q, 2025
The meetin!:,>"S are open tu the public nnd will he conducted in accordance with the provision of Florida Law for Communit\' Development Districts. The meet­ ings may be continue<l tu a date, time, and place to be specified on the rl;'cord at the meeting. A copy of the ngenda for these meet­ ings may be obtained from Gov­ ermnental :Manugement Services, LLC, ,1,75 West Town Pface, Suite IH, St. Aug11stine, Florida :120 )2 m· by calling (9M) 9,HJ-5850.
There may he occasions when
one ol' more Supervisors or staff will pa11:icipatc by telephone. Pur­ suant tu provisiolls of the Anwr­ icans with Disabilities Act, any person requiring spedal accom­ modutions ut this meeting because of a disability or physic,il impair­ ment should contact the District Office at (90, ) 9•10-5850 at least three (:3) business days prior to tht:' meeting. If you are hearing or speecl1 impaired, please contact the V\oritla Relay Service bv dial­ ing 7-1-1, or 1-800-955-8771,('n'Y)
/ 1-800-955-8770 (Voice), for aid il1contacting the District Office.
A person who decides to nppeal
,my decision ma(k at the meeling with respt>ct to any matter consid­ ered at the meeting is advisl'd that person will need n recor<l of the proceedil1gs and that accordingly, the person may need lo ens\UI;' that a verbatim record of the pro­ ceedings is made, including the testimony and eviden!:e upotl which such appeal is to he bused. District Munager
Aug. 29	00 (H-0015'J.N)
KVI	INVOICE
Invoice# 10155
KILINSKI [ VAN WYK
Kilinski I Van Wyk PLLC
Date: 08/20/2024 Due On: 09/19/2024

P.O. Box 6386
Tallahassee, Florida 32314	0013105130031500
Jul General Counsel
Heron Isles CDD
475 West Town Place Suite 114 St. Augustine, Florida 32092

HERON ISLES CDD - 01 GENERAL COUNSEL/MONTHLY MEETING

Type	Attorney	Date	Notes	Quantity	Rate	Total	
Service	LG	07/03/2024	Confer with Laughlin regarding easement access.	0.30	$320.00	$96.00	
Service	LG	07/09/2024	Provide information regarding performance
reporting.	0.10	$320.00	$32.00	
Service	MGH	07/16/2024	Prepare published notice of budget hearing.	0.30	$280.00	$84.00	
Service	LG	07/18/2024	Review and revise budget notice; send to
Hogge for publication.	0.20	$320.00	$64.00	
Service	LG	07/19/2024	Advise regarding security footage.	0.20	$320.00	$64.00	
Total	$340.00

Detailed Statement of Account

Current Invoice

lnVOice Number
10155
Due On
09/19/2024
Amount.Due
$340.00
Payments Received	Balance Due
$0.00	$340.00
Outstanding Balance Total Amount Outstanding
$340.00
$340.00

Please make all amounts payable to: Kilinski I Van Wyk PLLC
Invoice# 10155 - 08/20/2024

Please pay within 30 days.

Civil Engineering
Land Surveying & Mapping
Permitting
ADA Consulting

BIii To:		
Heron Isles - CDD Attn: Daniel Laughlin
Governmental Management Services

t	l		
P.O. Number	WorkO rder N0,	

145 Hilden Road, Unit 108 Ponte Vedra, FL 32081
(904) 342-5199 * myuro@mjyuro.com
Invoice

Date	Invoice#	
8/30/24	3604	
BrightView
Landscape Services

Heron Isles CDD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257
Customer#: Invoice#: Invoice Date: Cust PO#:
24245977
9037587
9/1/2024

Job Number	Description	Amount		
346108392	Heron Isles CDD		7,278.00	
	Exterior Maintenance			
	For September			
	
Approved			
	Chip Dellinger			
	Operations Manager			
	Governmental Management Services			
	On behalf of Heron Isles CDD			
	Date: 9.13.2024			
	Acct. # 1-320-57200-46250			

Total invoice amount	

7,278.00	
		Tax amount		
		Balance due	7,278.00	
Terms: Net 15 Days	If you have any questions regarding this invoice, please call 904-292-0716

Please detach stub and remit with your payment
Did you know that BrightView now offers auto ACH as a payment method? Discover the convenience and safety of automatic ACH bill payment for your recurring billing. Please contact autopay@brightview.com or your branch point of contact for more information on how to sign up on Auto Pay.

Payment Stub

Customer Account#: 24245977
Invoice #: 9037587 Invoice Date: 9/1/2024

Heron Isles CDD
9655 Florida Mining Blvd Bldg 300 Ste305
II Amount Due:	$7,278.00	II
Thank you for allowing us to serve you
Please reference the invoice # on your check
and make payable to:
BrightView Landscape Services, Inc.
P.O. Box 740655
Atlanta, GA 30374-0655

Landscape Services

Sold To: 24245977
Heron Isles CDD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257

Project Name: Heron Isles: Additional Pump Work
Project Description: Heron Isles: Additional Pump Work

Customer #:  24245977
Invoice #:	9067330 Invoice Date: 9/11/2024 Sales Order: 8454626 CustPO #:

Job Number	Description	Qty	UM	Unit Price	Amount	
346108392	Heron Isles CDD			
2615.00
3485.00

Total Invoice Amount
Taxable Amount
Tax Amount Balance Due		
	East Pump Station	1.000	EA		2,615.00	
	West Pump Station	1.000	EA		3,485.00	

Approved					
	Cl1ip Dellinger					
	Operations Manager					
	Governmental Management Services					
	On behalf of Heron Isles COD					
	Date: 9/13/2024					
	Acct. # 1-320-57200-46250					

6,100.00	
					6,100.00	
Terms: Net IS Days	If you have any questions regarding this invoice, please call 904 292-0'/ 16

Pavment Stub
Cusfomer Account#: 24245977
Invoice#: 9067330 Invoice Date: 9/11/2024
Please detach stub and remit with your paymenr

II   Amount Due:	 $6,100.00	II
Thank you for allowing us 10 serve you

Please reference the invoice ti on your check and make payable to

Heron Isles CDD
9655 Florida Mining Blvd Bldg 300 Ste305
BrightView Landscape Services, Inc.
P.O. Box "/40655
Atlanta, GA 303"/4 0655
Bri.ghtView
hnd.c p s,,,,,,·e<

Proposal for Extra Work at Heron Isles CDD
Paga 1 of2

Property Name Property Address
Heron Isles COD 96005 Startight Ln
Yulee, FL 32097
Contact	Daniel Laughlin
To	Heron Isles CDD
Billing Address	9655 Florida Mining Blvd Bldg 300 Ste3O5 Jacksonville, FL 32257

Project Name	 Heron Isles: Additional Pump Work Project Description	Heron Isles: Additional Pump Work
Scope of Work

QTY	UoM/Slza	Material/Description	Unit Prtu			Total East Pump Station			Subtotal	$2,615,01
Replace undersized regulator and Pressure Tank. New
1.00	LUMP SUM	Install wl\l Include parts and labor to upsize to a 2•	$2,615.00	$2,615,01
regulator and a 220 gallon pressure tank
West Pump Station	Subtotal	$3,485.01
1.00	LUMP SUM	Replace Deluxe Control Box due lo aging start capacitor	$2,250.00	$2,250.01

1.00	LUMP SUM	Replace undersized Pressure Tank with a 220 Gallon	$1,235,00	$1,235.01

F« Internal UH onlY				
SO#	8454626			
JOB#	346108392			
Service Line	150	Total !'rice	$6,100.00	
THIS IS NOT AN INVOICE
This proposal Is valid for lhlrty (30) days unless otherwise approved by Contrsciots Senior Vice President
11530 Davia Cr&tik Court. Jt'ldl&(invi!te, FL 32256 ph. (904) 292-0716 fax (904) 292:-101-4
Paga 2 of 2

TERMS & CONDITIONS

Tt'8 CUr>l18ci1J.1 w11 r00<.l9"'2e an<l pe1lom, 1n e«ouim= lh ,w,11e11 lemis wr,nen Pl-c-nrot=11rulcti11w11,g3, onrycor>111,N>d0t"1ten'!d10herein All rn<;te1ials sl\'ll!b:ln!Clm lo b,d spe¢11\(;,i!UOM
WO!l\ Fl1!C<'l CorilfllCW! $Ml, le	quah iep;«ellla\M;! Wllll eave,>an>:e Ill U11K1Srapo rm,nleMncdcomln.lcio;,n uP9rnde$ o< wMn a""'..:ab{e .fl \ree rmtag m,ml The \',Q!k/olce &NIii bo, compe!l!<'ll a(>(J Qtlilldie-d lllldMtel'l)e legal Hllth011Z<l(.110Woi\<ITT ltleUS

l!Gei'<M' ,M'.d Permti; CcnOa.t:!Qf s.halt ma,nlmn a Lenilil'.af)(! Cooooctor"! KenGe 1/ re(l<Ml><:i I:;{ Srnle « i«;aliaw a.-.d >11b OO'PIY with al Q!her htl!ffie rl!Qll<lelll!!Ns or aie C,1y $.ate s!\d F 1<1I Govornrnent$_ M, w el 1 a1 all o\har 11'<(Jl1emeot11 ol law U
l'lhermat .'19:ll;'ed upou bf the PJrtles or p,oh1t:a(ed by low Custom.,, shall be re<.1u>re<110
<Jb\a,n llll lll!(;,m<Uy arid r u,red rm, loijlJow \he- oomn,:ncerr,:m( ,;,! th St)r.v.:es on
1he p!Ot<!flY

Tll>o!>S Con(re,(.{O( lil)f D 10 pt!'( all apphra la"'l's mduc!,r,g w	Qt Gell(',ra\ E,o;iw law (OET) whl'ere a ,e;ab!ll

5. !Muranco Corlllactor 11gfl•tmto pi,;,vickl- G<lnend lJ<1b!li\y IMvra,nce Aul<:J<l'(!\N'J i.Jab<'•!y lm;u,anca W(>n(e(s Co f<Satlon lr>WJIII\O:;£!. llnd a OU)l!( ITT,l!tlWCll !0(1\llfo?d tr/ L!w o, Cml.ome1 M oed "' wnt,ng pnor to commnccrm.111 or wolk I! oo! specfl<?d ConMctOf w;lj fi.im,5h on5Uf3l'Uwilh $1,000/IDlim•IDrn.t.11i1y.

Lrnt,, ,1y ContrQC!or "Ml!! not re liable lo, any da	lhal Ott.UIS from Ad$ ol God deit'lied B$ oi,..t,emc- weMher eoi\dtu)IU. (1ft. e&rtl\qlw«l o  am rultt. r 11\Klrn or
,es!nc!l<Jna ,mpo 'l'ct by U'f g,:,,er nt or gov.11nmriote! ncy o.il!onal or r I
t-n,;e,g:11¢y e	ndarrw: haatlh 1el.ted OIJ\break or «her medloo.l evorts Ml e,ll)u,j byOt'>!< or (l!h-/lf OO!afS 01 l111l<Jr of per/orrr.l1"'1! OOyond \he <:<lfl"rnelC<, I ; rer.snrnib\e ccnirol ol N • P<!rt-; Uro<.te1 U'ltM; cur..unlllu,r,ci,1, CuN.r.x!Of iut.11 Mvs>c m t,gl\\ loftn-t-qOl•ale H>e ! Im$ llnd Pl"ll'.4'c$ ol !M Ccotroct w,m.n fl1'<ly (60) d-1y$

I  • l	tre--...ptiilS da,rra aOO\ir darmg,1?3 renttwrg homw;iik r f.lueil.edlh.111$ t>ot on
l)<Oporty Dr Custonl!lt 1)1 net under Cwtiirruir imruwrr,ml and oo,-,!10l$rnl!l t>e the
Wli! fl!Spom,!tlrllV of !NI Cu!ltoire;

SUIX<.>nlrnC!().<1; Cor.imtor ro h.'f-n tho nghl IQ hire quaht,ed vbcorllr;;ctor1> 10 t\'l({Orm $p<>Cl/lhl6d IU0<:1/0t"I!; or work /aq\.llllrl\} Sl)i!QahZ<ld equ,pmem

Add,tlon I &!M s Af?f adct,uonal wcrk oot !ho\tln ,r, the aoove peG,/11:>U,or,s m=lv•n!J XIH• e°'II$ win t>0a &l«!e>.;l11d only upor, ,gnect m1ll1Jn o,dcr-i; rmdw, becomo sn 11.ira chll!@!ov.:!I and n the cst·m11te

11,. Acoe o IQ ,\;,t,"3,!e Cul!t()!Tl>Zf 1;h11J !X(l,;;d,:l ,111 lMlt , topi,rlrn-m tho WOik Cvst=• snail rum,sh sccesG to ou p lt of J<"lbM11 whf:re COl".(ri,c!oi ffi. to perfotm W<Jfl,.: ns ,equcrc,.i by 1 Gontrnct 01 Mhnrfur.r.to011s felsted !hereto du,u,g M•rrml l;,if!II ho(lfll MIO o!Mr r"aDo/lllb!ftf)40000 ol tlrffl ConlHt¢10< wll p rform th>! W()(h !Ill- 1orua,11..1bly pt""lt<loG. l a '!! Customer fll!lke<! ths !1111! 111:a i!ble tor p,!ll!}rm.\!l<'.'1ol lM wo.-!.

11 P\-,ymont Tilfml! Vp,,>,i i,gorr,g\hl AQt,i:te/T\l!nt Ct.t!-lomer ijhi,U pay Con1r11et01 SO%cl!l'll! Pf	Pr e 1100 U\o ft'mlil>fll(lf.! t,ii!snu, shall be p;,.Kl tr; C 1=r 10 (",{)(>(facto• upon C¢11,p/1h0'1()! !/>e DJM-1 uf\!OSS OUW<Wrs-a :;,gr d to tn wntmo

tJ TerrnmM><m TM Woril OrOOr <nt1y tonrms100 bylhe o h(,1p.-.rtyWllh o,w hOut Clll.m! v,pon w-vcn fl') $ ad-,ance wrrthm nol.ice CI.Jfitome, w,I be req01re,;l to pay lo, II ITT:i\eni\1$ pyrehi>s«l sr,dwork cO<ll)!llle to u-.e d.:Jleolt<1rmrnitoon E1rd1eJwmatfe ch!'ll)'<l',
,O:uf/e<J ,o (km,brli:,09

I.•. As.:1,g,,rntl\l The Cmtomei Elrx:I l  eon1,actot r tlr,e)v, bl.I'd [tl(:ff,mf¥(l 1h1"1 pa,wra s=ro . a$$J\I "rid gal mp,e!-eru11we 10 lhll olhor pmly with rot to11U eomr111nh ol t111'!l A9',N,ftll!n! NertOOI 1!\o Cv,:tormr not U>O Con111:i'1or &t\!IH mn,gn Ollcy.nsf,:r 11ny u,tl;l.fei.l 111tl\l Ag1 ell-.erll "'1\tlO-\JI OY!wntler,oon:;ent of u-,e ottm1 proV,<Mct howGve1 !Ml OOl\$1)nl m!lll n<'.>I b\11 requ,rW to n,,µgn thll err,m\ tol'lflY GC>rnp.Jny '/A)>(:f> eorrtJokl .. (',(lfil.(olll'd l:J'( Of !8 undl:t (:(l(fllY,)r, oont<lll Wi!h C0/11.filCIO< Cl m r..:inne,.:i,on w,U1 M nl lo11n ff,O le (!( l]Ul'$uarll 10 11 tr>;!•Qef 1',i!le of al 01 sut,,;tlll"i!,:1Uy all or !T5 6SSl:\ll or equty MlC\Jnl"l"5 ronsolidd,on_ th!."{!<! ol ccrot.rol o, tottX'•oto reoroa=t,or,

1-1. 0,,i.ck!,,,ner TM P,op,,!lll WO$ esuma1ed end priood bo'!led upon a ste '11$t arm mual

15  Ca li.,t..._'O Not,ca Q( C,:m,:"1!6.11-:m of won< .-rust be '"'ceMXI ,n w,a,"'9 b/Jto<e tll<l
,;,""' ct,,;p.:,te-1\-N u, IN.'<' b:ahon o, C11>tonw< v,;U be hat'UI for a rr,"'rnorn l.ltwe! C/'13.<gt, Of $150 00 Md bdlcd lo CUS/(>t"l"olf

The foll(;,,l,·,ng t.echons h I\ ;;pt.,iy wh<,.1e Contracl<)I" provi{f('s Gusto,.,..,,, -,,,m U<te ,.,,,,,,. rvli:eG
II>. Treo Ii. Su,n,p R'!mY-"lll Trnes , mov d w,11 bd r.ul a:s clos-e lo tho! ground a l)IY,$1\;le oose<l on eon<1,1i0 to or rre>:t 1<1!M Wtorn o/tm, u,ie lrunk A.dd,\Xlnal ci111r w.l! bo I lor I.ITT$-ttllMLl!lcf! svr,h<>3 bu! rd h<nl!!Q{(I CW"lCrd(! tior.kl•lledmmks metal r()Q$ <!le II r '-"l, 1/d l'n(!tJ'IIJ<li<:a! gn/l(jcng (l!v""bl" !r<':e Sh!n'lp 1',\ll 00 l'.Wfll'! In o hrn.'CI
'Mtith m'ld ,».pm !.'.iw groul)(f w,iel a! !lo ;xkhtmru,! clll}{9e tcr H,u Cl.lalorrm Oc nell t.i.:l<hll af\d u,r,m,;apa nmtenal mw 00 =llieU Cui;(ormr srQI! t.m l<rW=ble :o,
«>,"11.nc\Jng 1he appti,,p.,ate \A"Xle11}!ound 1A1llc/ 1<,c,ato, wrnr,.ollj' to male and m11k ur.:11:trgfo\Jntl Ulll<ly line!! pnoj to r.t.lll or Wl.lfk CorOa,;l.Ol f> no\11!'.JX}nt!lble dmn, o,n!!
lo urid'J-igrou11<:1 l dl!ll'll- s,,._.n M bu !10-\ l1rNed to Cil!Jle€, WIIS"S- pipes, ;,nd ,rngat>en p,,1b C,in!mclo,'MU l<':p,:11( ©owged ,mg l'Oll r--<!t. 111 !hr. CU'ilO,.,-,,,(S il>>f.>IH>S<?i

17  W Ml( nl t.,nt.My R<!Q<Je$1 /or crc,1mthm1\lflQ in e=s  ol twerfy-!111e pt!!Cilnl j25%) or wolk not ,n a{.,:,.>rdM-ce w;l.h ISA {mtornihonal Scctety ol Art,,:,ncullun,I) ,;1. rx!,m:J:s All reqwe .. 1£l""!d WAJYEI <)/ Mt.lily

, .••,,,,c!M(,•> ol lh,o •'."<,NW !
Bv" (!l<IXtrWIQ th,s ctoor.lf!'1lll\ C\JS.!o/T\I!, ilgrws.10 the 1\mmllor, ol 11!J,f1'-1ill0 ccm!r 1 ernJ to U'"<I! te-nm and oond,lroM sat br1t1 h11rn,n Cu,.;torMr r11prnsont:J. U">lll Conlracto, 6 eu!,h,;,i\1.Cd to
per!olro tho wort< aM(e<l on lhQ f&C<." 01 \M ConuJct tr p,iyment hos not " iect.'ived by Clln!roctor per pll'/rronl terms htHell<"l<nr COJ\lf \!>f 61'\all bo enlilled lo all <:-0$15 ol OOlltchM or,;lu,j,J,g 1eawruibl-ll atlo< / · /e s aod &Mil 00 relmv11d ,:il ar,y ,:,b!,got><ln to wnto1111e IX';iom-.,noo uf"IQ<lr 1h11 0/ M>f ctl>I)/ C(}f]!WC! W•lh C!J>torrw.r lfl1 ,eat I e p.!f Mum lllle a/ I % , l,lQr h {16% r,er v Nl. 04 lt">' t"'{lh<J-$1 r te 1m1110 Of'""' ,rov 00 clm•gedOfl\!fWll,r:I b>II 15 d y 111i t b1lhnp

NOTICE FNltffeE TO MN<(; PAYMENT W;.EN OUE FOR CQUFU.TT€"0 WORK ON CONSTRUCTIOt4 JOOS MAY RESU...T IN,\ MECHANICS LIEN ON THE T!TlE TO YOUR
ffiOPERTY

Prop;;irty M(>n11osr

fl1\qh1Vl<1wl !lrabclllpii 8'l!VI005 rnc: contrac:1or"

Ar.:counl Msm1uar, S<sn!or

T,\lo

Juty 09, 2014

Dale

J()lln:	340108392
im!W'¢1""' from QfOIX>d I/Ivel no 010lM,y rreamr t OJ abou! t!m hme th>$ p,oposalwM piep,u<:<I The P,!C41 qu::ted m ltM P'Opoo,tl tor t work def;,.:11b.1d. l tho rewtt or 1h31 g10Ulld lavol ,..,Mial 10,pll'Cb<tn nd i.t,srnforn r,u, «m-.pt,11-1 will oo. bO tr:it:I !or fl"/
n<.ldttiooill co-a! OI dam3Qe5 IOI 3dd i<'>lllll W!){k Mt \11),\Cl•bed hel-1'10, 01batilt Im any
,r.c,oomW:.cOOGrta iet-oll•ng from<»R(!,llornl lhirt Wl:!f(I ro\ m;aert,mollll! b'/ f.."lkt {}t"ound kl "l!J v,uiat l IJUO Of ordrroiy msam el lhe timer smd \l(>O w,pnertorm..,..j (",<)n!fact<.>r e11M01. be llekl resp,oMJll! for link.= or oll1e1vnw ht d den OO!e(;tl! 1v>-f
\Xlfl«:\M! worn pr a-dhcrelnCllfll'IO! gimllf\loo e<aci 1 olt P<olc s,onal en,v nng P!Chlle(-Wral arutor lal\&t..;'fp,e de111gr, aer,,ces (' ,gn SijMtml) \lll'l !"\OI 1rr;:ludt><.! m lhi,; t<greern1.1 afld aha no! bo p<ova<W.t by the Conuactor NI"{ 'l.!r, dc-lect,; 10 1M Co11uact Docvmenl mo tho <1olo re,ip(l<lS•t:..hly <If \ho? CWOO">l!r It Ille Cmlom!f n"IW;! ong,,g<t II t,carmi-r.l or,pa1W<11 ercN: 11ndkl• 1 ,1d=pa l{)O piol"l:'1'<1100al 11ny .-.m-1&
coocern,ng theil11 Dil\•f,tn Sef\llC/l'!\ ar<:! 1000 patd b'f lMCUS!orre! dl«-11'{\olllll dl!s,gnM
,llVl,)t-,.,}d
S0/3:	8454626
$6,100.00

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

BIii To:
Heron Isles COD
475 Wesl Town Place Suite 114
St. Augustine, FL 32092
Invoice

Invoice#: 289
Invoice Date: 9/1/24
Due Date: 9/1/24
Case:
P.O. Number:

Description	Hours/Qty	,	Rate	Amount	
Facility Management- Heron Isles• September 2024

			1,092.67	1,092.67	

Total	$1,092.67	
Payments/Credits	$0.00	
Balance Due	$1,092.67	

KH,INSK1 I VAN \VYI(
Kilinski I Van Wyk PLLC
P,O, Box 6386
Tallahassee, Florida 32314
INVOICE
Invoice# 10412 Date: 09/11/2024 Due On: 10/11/2024

Heron Isles COD
475 WestTown Place Suite 114 St Augustine, Florida 32092

HERON ISLES CDD - 01 GENERAL COUNSEL/MONTHLY MEETING

Type	Attorney	Date	Notes	Quantity	Rate	Total	
Service	MGH	08/06/2024	Preliminary review of draft agenda for upcoming Board meeting to identify legal	0,10	$280,00	$28,00	
			issues and supporting documents needed.				
Service	LG	08/07/2024	Review draft agenda; prepare resolution declaring vacancy.	0,50	$320,00	$160,00	
Service	MGH	08/08/2024	Prepare Fiscal Year 2025 budget appropriation resolution; prepare Fiscal	0,90	$280,00	$252,00	
			Year 2025 annual assessment resolution;				
			prepare resolution approving regular				
			meeting schedule for Fiscal Year 2025.				
Setvice	LG	08/09/2024	Review and revise meeting schedule resolution, appropriation resolution, and	0,30	$320,00	$96,00	
			assessment resolution.				
Service	LG	08/16/2024	Review agenda; Prepare for Board meeting.	0,30	$320,00	$96,00	
Service	MGH	08/19/2024	Review and analyze agenda package and materials for Board consideration, including	1,30	$280,00	$364,00	
			meeting minutes, financial statements,				
			resolutions, Fiscal Year 2025 proposed				
			budget, pond bank repair documents and				
			agreement, staff reports, and related				
			documentation and correspondence as				
			needed.				
Service	LG	08/20/2024	Travel to and attend Board meeting.	3,60	$320,00	$1,152,00	
Expense	RB	08/20/2024	Travel: Hotel LG Courtyard by Marriott	1,00	$27,00	$27,00	
			Orange Park				
Expense	RB	08/20/2024	Travel: Meals LG	1,00	$5,50	$5,50	

Service	LG	08/22/2024	Prepare letter to homeowner regarding removal of fence.	0.70	$320.00	$224.00	
Service	KB	08/23/2024	Prepare auditor letter response; transmit	0.40	$175.00	$70.00	
			same.				
Service	LG	08/23/2024	Respond to auditor inquiry; finalize letters to homeowners regarding fence removal.	0.50	$320.00	$160.00	
Service	JK	08/23/2024	Prepare human trafficking affidavit and contract addendum to comply with new	0.10	$325.00	$32.50	
			section 787.06, Florida Statutes.				
Service	MGH	08/26/2024	Review and analyze correspondence and photographs of drainage issues reported by	0.20	$280.00	$56.00	
			resident.				
Service	LG	08/30/2024	Review draft audit and provide comments.	0.60	$320.00	$192.00	
Service	MGH	08/30/2024	Prepare Additional Services Order with Brightview for additional pump work	0.60	$280.00	$168.00	
			approved by the Board.				

Non billable entries
Service	MGH	08/09/2024  Further prepare, finalize and distribute	G 1Q	$-WO Q	§-,-QQ
appropriation resolution, assessment resolution, and meeting schedule resolution for agenda.
Seivice	MGH	08/21/2024  Review Board meeting recap and note	G-.-1-G	$2-llQ-..QQ	-$J8-.QQ
follow-up items as needed.

Total	$3,083.00

Detailed Statement of Account

Other Invoices

Invoice Number
10155

Due On
09/19/2024

Amount Due
$340.00

Payments Received	Balance Due
$0.00	$340.00
Invoice #10155 - paid on Sep 9th; check #704 - TL
Current Invoice

Invoice Number
10412
Due On
10/11/2024
Amount Due
$3,083.00
Payments Received	Balance Due
$0.00	$3,083.00

Outstanding Balance	$3,423.00

Total Amount Outstanding	$3,423.00

Please make all amounts payable to: Kilinski I Van Wyk PLLC Please pay within 30 days.

Approved
Chip Dellinger, Operations Manager Governmental Management Services On behalf of Heron Isles COD
Date: 9/"I3/2024
Acct. # 1-320-57200-46600
Service Address

96139 Heron Isles Parkway
yulee, FL 32097
Bill To

Heron Isles CDD/ Riverside Management Services
9655 Florida Mining
Blvd., Building 300,
Suite 305 Jacksonville, Florida 32257
(904) 239-5305

Magic Touch Commercial Cleaning Company

82974 Thompson Lane Fernandina Beach, FL 32034 Phone: (904) 335-7027
Email: magictouchcompany254@gmail.com Web: www.magictouchcompany.com

Description	Total

Bi-weekly Routine Cleaning (Monday&Friday) Trash Pickup (Wednesday)	$613.00
Magic Touch Commercial Cleaning Co. offers top-notch commercial cleaning throughout the Duval and Nassau County area. We are insured. We believe that customer service is the key to our success.
Magic Touch Commercial Cleaning Co. only hires the most qualified cleaning professionals to take care of your property. We require background checks and provide extensive training to each of our cleaners to ensure quality services are guaranteed.

Our routine cleaning includes, but not limited to:

·(2)Bathrooms (Sanitize and disinfect toilet, sink, bathroom mirrors, sweep/mop floors, fill all dispensers, wipe down baseboards, and interior side of doors)
(2)Park trash cans (Empty trash cans and sanitize the tops) In addition to our routine cleaning services, we offer:
•Window Care
·Floor Care
·Pressure Washing

**Materials include in price**
30 Day Notice Agreement
The parties agree either party may terminate this agreement, with or without cause, upon 30 days written notice to the other at the addresses found in this agreement.

Late Fee Agreement Net30
**Net30. Invoices are sent on the 1st of each month. Payment due on the 30th of the month. If payment is not received within that 30 day period, a late fee of $50 will be added to the total
of the next invoice.**
$0.00

$0.00

Subtotal	$613.00

Total	$613.00

Notes:
September Services.

Heron Isles COD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257
Customer#: Invoice#: Invoice Date: Cust PO#:
24245977
8958910
7/1/2024

Job Number	Description	Amount		
346108392	Heron Isles COD		7,278,00	
	Exterior Maintenance			
	For July			

Approved			
	Chip Dellinger			
	Operations Manager			
	Governmental Management Services			
	On behalf of Heron Isles COD			
	Date: 9.24.2024			
	Acct. # 001.320.57200.46200			

Total invoice amount	

7,278.00	
		Tax amount		
		Balance due	7,278.00	
Terms: Net 15 Days	If you have any questions regarding this invoice, please call 904 292 0716

Please detach stub and remit with your payment
Did you know that BrightView now offers auto ACH as a payment method? Discover the convenience and safety of automatic ACH bill payment for your recurring billing. Please contact autopay@brightview.com or your branch point of contact for more information on how to sign up on Auto Pay.

Payment Stub

Customer Account#: 24245977
II Amount Due:	$7,278.00	II

Heron Isles COD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257
Customer#: Invoice#: Invoice Date: Cust PO#:
24245977
8998154
8/1/2024

Job Number	Description	Amount	
346108392	Heron Isles COD	7,278.00	
	Exterior Maintenance		
	For August		

Approved		
	Chip Dellinger		
	Operations Manager		
	Governmental Management Services		
	On behalf of Heron Isles COD		
	Date: 9.24.2024		
	Acct. # 001.320.57200.46200		

Total invoice amount	

7,278.00	
	Tax amount		
	Balance due	7,278.00	
Terms: Net 15 Days	If you have any questions regarding this invoice, please call 904-292-0716

Please detach stub and remit with your payment
Did you know that BrightView now offers auto ACH as a payment method? Discover the convenience and safety of automatic ACH bill payment for your recurring billing. Please contact autopay@brightview.com or your branch point of contact for more information on how to sign up on Auto Pay.

Payment Stub
Customer Account#: 24245977
II Amount Due:	$7,278.00	11

Tallahassee, FL 32308
2498 Centerville Rd.

Bill to:
Heron Isles
96005 Starlight Ln
Yulee, FL 32097

Click Here to Pay Online!

Invoice#: Invoice Date:
Completed: Terms: Bid#:
Job:
Invoice
407793
07/11/2024
07/11/2024
Due On Receipt
0
7962-1

96005 Starlight Ln

	HiTechFlorida.com						
			Qty	Rate	

,--	Amount	I
·.•·,  -"-	' ,,,	

Hi-Tech Commercial Access 1			
0.73	
$20.00		
14.67	
Add-on Access 1			0.73	$15.00		11.00	
Hi-Tech Commercial Video 8			0.73	$40.00		29.33	
HT OVRC Net Pro			0.73	$25.00		18.33	
Sales Tax						5.13	

Tech Reso/ut,on Note:
Pro-rated security services from 07/10/2024 to 07/31/2024

To review or pay your account online, please visit our online bilfpaymen t-po_rt_a_al
Hi-Tech Customer Portal. You will need your customer number and billing zip code to

, T ta1··

$78.46
Support@hi	6 f ;	om	••••-•	--	-- -- ---- 1\y ; ,::;:µ ,·• {71 : ::)
Office:	850-385-7649	'·-·-·	.:.a. j/

Civil Engineering
Land Surveying & Mapping Permitting
ADA Consulting

Bill To		
Heron Isles - CDD Attn: Daniel Laughlin
Governmental Management Services		
P.O. N		
0		

145 Hilden Road, Unit 108 Ponte Vedra, FL 32081
(904) 342-5199 * myuro@mjyuro.com
Invoice

Date	Invoice#	
9/19/24	3613	
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 11/11/24	PAGE	1
*** CHECK DATES 07/01/2024 - 09/30/2024 ***	HERON ISLES CDD - CAPITAL RSRV
BANK C HERON ISLES - CR

50% DEPOSIT POND REPAIR

SECURITY SYSTEM INSTAL
8,499.98

TOTAL FOR BANK C	20,949.98
TOTAL FOR REGISTER	20,949.98

HIC	-HERON ISLES - BPEREGRINO
Aq	u  age	n
A DCS Company

DeAngelo Contracting Services 100 N, Conahan Drive Hazleton, PA 18201
Phone: 904-262-2001
INVOICE

	Date	Invoice #	
	07/10/2024	INV-025909	

ACCOUNT NO		TERMS	PAGE	
C02968	Net 30	1

I	ITEM	I	DESCRIPTION	I	QUANTITY	UNIT PRICE	EXTENDED	
!Aquatic Service	I50% Deposit on Pond Bank Repair	I	1	12,450.00	$12,450.00	
	Subtotal	$12,450.00				
	Sales Tax	$0.00				
	Total	$12,450.00				

Repair a Maintenance line Pay out of Capital Reserve
0336005840061000

Make Check payable to Aquagenix
Remit to: 100 N. Conahan Drive, Hazleton, PA 18201
To pay by credit card, go to www.aquagenixaquatics.com - a processing fee will apply Thank you for your business!
Aq	u	age	n
A DCS Company

CONTRACTING SERVICES
cut a check for 50% deposit from reserve

Welcome to the DeAngelo Contract Services Family. Let's take an opportunity to tell you about DCS and what we offer. The programs DCS has designed for your waterways has one goal: To promote an environmentally balanced aquatic ecosystem, using cost effective methods that results in well maintain water quality, clarity, and provides our customers with an environmental and recreational asset.

Benefits of DCS Programs are:
Management of aquatic littoral and other native planting and sanctuary areas, which aids in the management of nutrient loading of the water body and creates native areas for wildlife.
Management of algae and undesirable water weeds along the shoreline, floating on the surface or submersed under the water.
Management of border grass and weeds from the toe of the bank to the water's edge
Water analysis for Dissolved Oxygen (DO), pH and Temperature when we treat
Post Treatment Reports providing details of work we performed.
Additional service available from DCS:
Wetland planting, restoration, and maintenance
Installation of Decorative Fountains and Aeration Systems
Servicing Fountain and Aeration Systems
Blue Dye/ Water Clarity Treatment
Turbidity Curtains and Weed Barriers
Waterway and Wetland Consulting
The creation of littoral and other native planting and sanctuary areas.
Permit processing for stocking ofTriploid Grass Carp
Stocking of Game fish and Triploid Grass Carp
Comprehensive water testing

Advantages of doing business with DCS:
Ten million dollars of insurance coverage, with pollution coverage, to protect you and your organization.
Quick response to customer calls.
Boats, skiffs, and four-wheel drive maintenance vehicles with appropriate systems to complete the job.
Where required, monthly management service reports for use in meetings and submission to government agencies.
Educational presentations to interested groups.
Our field crews are in uniforms with our company name embroidered identification.
Our trucks, boats and spray vehicles are clearly identified with our name, seal, and telephone numbers.

The following is an agreement covering the services DCS will complete for the various bodies of water on your property, a copy of all necessary documents as required and an information sheet detailing your waterways DCS will be treating. If, at any time, you are not fully satisfied with our service there is a cancellation clause included in the agreement.

Please sign the below agreement and return thls to our office for immediate scheduling of service. We look forward to the opportunity of serving you. Respectfully yours, The team at DCS.
Aquagen  IX
ADCS Company

CONTRACTING SERVICES

DeAnqelo Contracting Services SPECIAL SERVICES AGREEMENT
This agreement, dated 5/7//2024, is made between DeAngelo Contracting Services and Heron Isles as described as follows:

Re: Solution to fix issue at Heron Isles As Built Design:

(!; .r ;;:-:--
•·"tt "'	'"-,
1=rn:
f"-":";ii--p'. J
L-j-"' ·---,,,..-
-1' ,r-:'
"""""---"=
...#" "
., ' .	.,	-1
o··	' .

----'--' I-•-•-•'_·•_._,

L!;b.£...G:.::J
,;_,_c-c_'---'-''--'''--'- -I- C	t '.Y
H-----+-f----4	1-4-5
SFPDCN "r:A
;.>Hf
r	4 5•
I	JO I:>

Damage area to fix:

CONTRACTING SERVICES
Aquagen
ADCS Company
•IX

Scope of work: Aquagenix will mobilize this repair with a mid-size excavator to be walked back carefully to the site of repair. A marine treated wooden ledger will be attached to the left side of the concrete head wall that will allow us to drive sheeting starting about 16" to the left of the center overflow pipe and extend 4' past the end of the concrete structure sealing off the bottom of the structure from water movement. Approximately 30/40 sandbags will be installed in front of the vinyl and immediately behind the vinyl as it extends past the existing concrete. Then existing sand from the pond will rebuild the left side that will be compacted and new Bahia sod in the area of construction. Concrete rip-rap will be placed on filter fabric behind the left side wall. This will provide additional support for the berm and control erosion on the back side.

Materials: ESP Vinyl 6.5 or greater 7' lengths. (Total vinyl driven will be 7' to 8' out from the structure.)
Sandbags 50 lbs. sizing filled with clean drainable sand.
Pulling sand from the existing pond for the bank repair.
Rip-rap/ concrete type/ matching existing size/ approximately 1.5 yards. Placed on woven filter fabric.
Sod- Bahia to repair and attach to the bank in the area of construction.
Customer is responsible for watering the new sod. We recommend watering every day for two weeks for the roots to get established.
Pricing for all material labor, equipment and insurance including both liability and workers compressive coverage to complete the work described above: *$24,900.00. ***** 50% deposit required prior to start of project*****

If more clean fill dirt is needed and cannot be recovered from the lake, we will need one - two loads of clean drainable fill. This cost of dirt, transport with smaller equipment back approximately 800' from the street would be billed at $1,200.00 per load.

CUSTOMER

  Julie Clements	
PRINT NAME	PRINT NAME

5/7/2024

DATE	DATE

The offer contained in this Agreement is valid for thirty (30) days only and must be returned to our office for acceptance within
that period. lfnot accepted within that time, the offer shall be void.

CONTRACTING SERVICES
Aq	u  age	n	•
A DCS Company

CONTRACT TERMS
The terms of this Agreement shall be continuous without interruption until the project is completed or this Agreement is terminated as provided for below. Contract addendum(s) may alter or change these terms and conditions.
Safety:
DeAngelo Contracting Services agrees to furnish for use in inspecting and treating agreed to bodies of water all appropriate
equipment and products, which in its sole discretion will provide safe and effective results for the specific site(s) following Florida law, rules, regulations and BMP -Best Management Practices for aquatics.

Insurance:
DeAngelo Contracting Services agrees to maintain the following insurance coverage: Worker's Compensation, General Liability,
Automobile Liability, Property and Casualty, Excess Liability and Business Interruption Coverage. Upon written request, CUSTOMER may be listed as an "Additional Insured" at no extra charge. A Certificate of Insurance will be provided at the CUSTOMER's request.
3, Address Change:
If DeAngelo Contracting Services or CUSTOMER undergoes a change in address, notification to the other party shall be made by
email, or first-class mail. Written instructions including the new address and telephone number will be enclosed in the notification.
Management Change:
If the CUSTOMER undergoes a change of management or personnel in governing and administering of the CUSTOMER, this
Agreement will remain in place unless and until terminated in accordance with Paragraph 11. It is the responsibility of the CUSTOMER to notify DeAngelo Contracting Services of any management or personnel change by email or first-class mail. Customer is responsible for all invoices and past due amounts plus interest shall any invoice become past due because of said management changes.
Schedule of Payment and Penalties for past due invoices:
CUSTOMER will be invoiced upon completion of the special service agreement and agrees to pay DeAngelo Contracting Services
within thirty (30) days after date of invoice at the DCS home office at I00 N. Conahan Drive, Hazleton, PA, 18201. Failure to pay the invoiced amount when due shall constitute a default under this Agreement and will result in customer becoming responsible for all charges that are necessary to collect the full amount of the invoice plus said necessary collection charges.
Default:
If CUSTOMER defaults on any provision of this Agreement, CUSTOMER hereby agrees that
DeAngelo Contracting Services may, at its sole discretion, seek any or all the following remedies:
Termination of this Agreement. In this event, CUSTOMER agrees to make immediate payment of the total contract amount through the end of its term (less previously paid payments) as liquidated and agreed upon damage.
Filing of a mechanics lien on property for all monies due plus interest, DeAngelo Contracting Services costs and attorney's
fees incurred by DeAngelo Contracting Services.
Termination Procedure:
This Agreement may be terminated by either party with thirty (30) days written notice. Notification must be sent by certified mail,
return receipt requested, to DeAngelo Contracting Services, 100 N. Conahan Drive, Hazleton, PA 18201. 11Date ofTerminationn will be defined as: one (1) month after the last day of the month in which 11Notice of Cancellation11 was received by DeAngelo Contracting Services in accordance with paragraph 10
If your account is not settled in full at the same time as your cancellation letter is received, DCS will continue to bill you until
the contract expires. Settlement in full includes payment for one month's service after the end of the month in which the cancellation letter is received by DCS.

CONTRACTING SERVICES
Aq	u  age	n
A DCS Company
•IX

Payment in full shall be defined as payment to DCS through the effective "Date of Termination" as determined by the procedure outlined above in section 10 of this contract.

OTHER ITEMS:
Work or other expenses related to request(s) by CUSTOMER for services that are not specified in this contract will require a signed Special Service Agreement (SSA) detailing the requested additional services and associated costs before work may begin. This SSA will be invoiced separately upon completion of the work detailed in the SSA.
DeAngelo Contracting Services reserves the right, under special circumstances, to initiate surcharges relating to extraordinary price increases of any products.
Customer agrees to notify and locate for company any private in ground utilities or structures. If customer does not notify
and locate for company private in ground utilities or structures, company is not responsible for damages to said utilities or structures. Company will have public in ground utilities located through 811.
DeAngelo Contracting Services will make every attempt to protect all work areas from excess damage and wear and tear.
Minor cosmetic damage may occur that given time will return to pre work condition.

Contract Documents:
This Agreement constitutes the entire Agreement of DeAngelo Contracting Services and the CUSTOMER. If any portion of this
Agreement shall be held invalid or unenforceable, the remaining portions of this Agreement shall be binding upon both parties. No oral or written modification of the terms contained herein shall be valid unless made in writing and accepted by an authorized agent of both DeAngelo Contracting Services and CUSTOMER.
'1 Hi.:.Tech
Tallahassee, FL 32308
2498 Centerville Rd.

Bill to:
Heron Isles
96005 Starlight Ln
Yulee, FL 32097

Click Here to Pay Online!

Invoice#: Invoice Date: Completed:
Terms:
Bid#: Job:

407022
06/25/2024
06/25/2024
Due On Receipt
0
7962-1

96005 Starlight Ln

60 month Hi-Touch Access, CCTV, and OVRC Services		
1.00	
($3,000.00)	
(3,000.00)	
Installation		30.00	$95.00	2,850.00	
Pre-wire		16.00	$85.00	1,360.00	
HID Aero X1100 2 Door Controller and Power Kit		1.00	$1,295.86	1,295.86	
Araknls Networks 210 Series Websmart Gigabit Switc		1.0	$660.25	660.25	
Pro Series CSVR w/ Built-in Gb NIC Port w/ 6TB HOD		1.0	$925.34	925.34	
Wirepath RJ45 Connectors for Cat6 Wire Pack of 10		1.00	$70.54	70.54	
OvrC Pro Lifetime License + Gigabit Hub		1.00	$290.35	290.35	
WattBox IP Power Conditioner Compact with OvrC H		1.00	$326.57	326.57	
4U Vertical Wall-Mount Patch Panel Rack		1.00	$143.69	143.69	
Mullion Reader with HF/Prox/Mobile		2.00	$255.13	510.26	
Wirepath Cat6 550MHz Unshielded Wire - 1000 ft. Ne		2.0	$263.28	526.56	
ADC-VC838PF		8.0	$317.57	2,540.56	
Sales Tax				805.00	
Tech Resolution Note:
Heron Isles Access and CCTV takeover

To review or pay your account online, please visit our online bill payment portal at Hi-Tech Customer Portal. You will need your customer number and billing zip code to
create a new log=in .-------
Support@hitechflorlda.com Office:	850-385-7649

Total	$9,304.98
Payments	$-805.00
•• i:•· .1.,2:":i..·.·.•···· ,>?!,¾. ;"i ., .•..1
\ ..····.Bal".rlC Qu  .••••i	$ ;,4!19,!!8)
"..:;;'t.,-	• <·· • ·. -- .::y>	<> •• •. -- > :.::'..'::· :.2/

FIFTH ORDER OF BUSINESS

Heron Isles Community Development District
ANNUAL FINANCIAL REPORT

September 30, 2023
Heron Isles Community Development District ANNUAL FINANCIAL REPORT
September 30, 2023 TABLE OF CONTENTS

Page Number
REPORT OF INDEPENDENT AUDITORS	1-3
MANAGEMENT’S DISCUSSION AND ANALYSIS	4-9
BASIC FINANCIAL STATEMENTS
Government-wide Financial Statements
Statement of Net Position	10
Statement of Activities	11
Fund Financial Statements
Balance Sheet – Governmental Funds	12
Reconciliation of Total Governmental Fund Balances
to Net Position of Governmental Activities	13
Statement of Revenues, Expenditures and Changes in
Fund Balances – Governmental Funds	14
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities	15
Statement of Revenues, Expenditures and Changes in Fund
Balances – Budget and Actual – General Fund	16
Notes to Financial Statements	17-30
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	31-32
MANAGEMENT LETTER	33-35
INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE WITH
SECTION 218.415, FLORIDA STATUTES	36

REPORT OF INDEPENDENT AUDITORS

To the Board of Supervisors
Heron Isles Community Development District Nassau County, Florida

Report on Audit of the Financial Statements
Opinion

We have audited the financial statements of the governmental activities and each major fund of Heron Isles Community Development District (the “District”), as of and for the year ended September 30, 2023, and the related notes to financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of Heron Isles Community Development District as of September 30, 2023, and the respective changes in financial position and the budgetary comparison for the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion
We conducted our audits in accordance with auditing standards generally accepted in the United States of America (GAAS), and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Responsibilities of Management for the Financial Statements

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

- 1 -

To the Board of Supervisors
Heron Isles Community Development District

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for one year beyond the financial statement date, including currently known information that may raise substantial doubt thereafter.

Auditor’s Responsibility for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore, is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS and Government Auditing Standards, we:

Exercise professional judgement and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgement, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit.

- 2 -
To the Board of Supervisors
Heron Isles Community Development District

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that Management’s Discussion and Analysis be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued a report dated September 4, 2024 on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations and contracts.

The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Heron Isles Community Development District’s internal control over financial reporting and compliance.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida September 4, 2024

- 3 -

Management’s discussion and analysis of Heron Isles Community Development District’s (the “District”) financial performance provides an objective and easily readable analysis of the District’s financial activities. The analysis provides summary financial information for the District and should be read in conjunction with the District’s financial statements.
OVERVIEW OF THE FINANCIAL STATEMENTS

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

The Government-wide financial statements are the statement of net position and the statement of activities. These statements use accounting methods similar to those used by private-sector companies. Emphasis is placed on the net position of governmental activities and the change in net position. Governmental activities are primarily supported by special assessments.
The statement of net position presents information on all assets and liabilities of the District, with the difference between assets and liabilities reported as net position. Net position is reported in three categories; 1) net investment in capital assets, 2) restricted, and 3) unrestricted. Assets, liabilities, and net position are reported for all Governmental activities.

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

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

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

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

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

Financial Highlights

The following are the highlights of the financial activity for the year ended September 30, 2023.

The District’s total liabilities exceeded total assets by $(326,356) (net position). Unrestricted net position for Governmental Activities was $410,342. Net investment in capital assets was $(736,698).

Governmental activities revenues totaled $658,213 while governmental activities expenses totaled $478,123.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis of the District

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

Net Position

	Governmental Activities	
		2023			2022		
Current assets	$	505,169	$	396,070	
Prepaid bond insurance	54,408	58,704	
Restricted assets	89,423	87,222	
Capital assets		1,208,197 		1,286,905 	
Total Assets		1,857,197 		1,828,901 	
Current liabilities	178,892	178,050	
Non-current liabilities		2,004,661 		2,157,297 	
Total Liabilities		2,183,553 		2,335,347 	

Net position - net investment in capital assets	

(736,698)	

(886,509)	
Net position - unrestricted		410,342 		380,063 	
Total Net Position	 $	(326,356)	 $	(506,446)	

The increase in current assets is primarily related to revenues exceeding expenditures in the General Fund in the current year.
The decrease in capital assets is primarily related to current year depreciation.

The decrease in total liabilities is related primarily to the principal payments in the current year. The increase in net position is related to revenues exceeding expenses in the current year.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis of the District (Continued)

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

Change in Net Position

	Governmental	Activities	
	2023	2022	
Program Revenues			
Charges for services	$	648,910	$	649,726	
General Revenues Investment earnings	
	9,303 	
	232 	
Total Revenues		658,213 		649,958 	

Expenses
General government	

111,166	

119,504	
Physical environment	280,595	239,400	
Interest and other charges		86,362 		90,725 	
Total Expenses		478,123 		449,629 	
Change in Net Position	180,090	200,329	
Net Position - Beginning of Year		(506,446)		(706,775)	
Net Position - End of Year	 $	(326,356)	 $	(506,446)	

The increase in physical environment is related to the increase in landscape and maintenance expenses in the current year.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Capital Assets Activity

The following schedule provides a summary of the District’s capital assets activity as of September 30, 2023 and 2022:

	Governmental Activities	
	Description			2023				2022		
Land and improvements	$	46,653		$	46,653	
Infrastructure	2,273,975		2,273,975	
Equipment	6,784		6,784	
Accumulated depreciation		(1,119,215)			(1,040,507)	
Capital assets, net	 $	1,208,197 		 $	1,286,905 	

Depreciation was $78,708 in the current year.				

General Fund Budgetary Highlights

Budgeted expenditures exceeded actual expenditures primarily due to lower capital outlay, legal and facility repair expenditures than were anticipated.
The September 30, 2023 budget was not amended.

Debt Management

Governmental Activities debt includes the following:

In June 2017, the District issued $2,315,000 Series 2017A-1 Senior Capital Improvement Revenue Refunding Bonds and $850,000 Series 2017A-2 Subordinate Capital Improvement Revenue Refunding Bonds. These bonds were issued to refund and redeem the Series 2005 Capital Improvement Revenue Bonds. The balance as of September 30, 2023 for the Series 2017A-1 and Series 2017A-2 Bonds were
$1,575,000 and $595,000, respectively.

Economic Factors and Next Year’s Budget

Heron Isles Community Development District does not expect any economic factors to have any significant effect on the financial position or results of operations of the District in fiscal year 2024.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Request for Information

The financial report is designed to provide a general overview of Heron Isles Community Development District’s finances for all those with an interest. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the Heron Isles Community Development District, Governmental Management Services, 475 West Town Place, Suite 114, St. Augustine, Florida 32092.
Heron Isles Community Development District	
STATEMENT OF NET POSITION	
September 30, 2023	

LIABILITIES		
Current Liabilities:		
Accounts payable	11,639	
Accrued interest payable	32,253	
Bonds payable		135,000 	
Total Current Liabilities		178,892 	
Non-current Liabilities:		
Bonds payable, net		2,004,661 	
Total Liabilities		2,183,553 	

NET POSITION		
Net investment in capital assets	(736,698)	
Unrestricted		410,342 	
Total Net Position	 $	(326,356)	
Heron Isles Community Development District		
STATEMENT OF ACTIVITIES		
For the Year Ended September 30, 2023		

Expenses

$	(111,166)	$	148,941	$	37,775	
(280,595)	270,491	(10,104)	
	(86,362)		229,478 		143,116 	
 $	(478,123)	 $	648,910 	170,787	

	9,303 
Change in Net Position	180,090

Heron Isles Community Development District	
BALANCE SHEET –	
GOVERNMENTAL FUNDS	
September 30, 2023	

ASSETS	General

LIABILITIES AND FUND BALANCES

$	11,639	$	-	$	11,639

21,951	-	21,951

-	90,190	90,190	
121,670	-	121,670	
349,142	-	349,142	

492,763	
90,190	
582,953	

$  504,402	
$	90,190	
$	594,592	

Heron Isles Community Development District	
RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES	
TO NET POSITION OF GOVERNMENTAL ACTIVITIES	
September 30, 2023	

Total Governmental Fund Balances	$

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

Prepaid bond insurance was recognized as an other debt service cost at the	
fund level in the year the debt was issued, however, at the government-wide	
level it is recognized as an asset and amortized over the life of the bonds.	
582,953

54,408

Long-term liabilities, including bonds payable, $(2,170,000), net of net bond		
discount, $30,339, are not due and payable in the current period; therefore,		
are not reported at the governmental fund level.	(2,139,661)	

(32,253)

Net Position of Governmental Activities	 $	(326,356)
Heron Isles Community Development District	
STATEMENT OF REVENUES, EXPENDITURES	
AND CHANGES IN FUND BALANCES –	
GOVERNMENTAL FUNDS	
For the Year Ended September 30, 2023	

	General	

Net Change in Fund Balances	111,368	2,301	113,669	
Fund Balances - October 1, 2022		381,395 		87,889 		469,284 	
Fund Balances - September 30, 2023	 $ 492,763 	 $	90,190 	 $	582,953 	

Heron Isles Community Development District	
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND	
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE	
STATEMENT OF ACTIVITIES	
For the Year Ended September 30, 2023	

Net Change in Fund Balances - Total Governmental Funds	$

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

Governmental funds report capital outlays as expenditures. However, at the	
government-wide level, the cost of those assets is allocated over their estimated	
useful lives as depreciation. This is the amount of depreciation	
in the current year.	

Payment of long-term liabilities are reported as expenditures in the	
governmental fund statement but such repayments reduce long-term liabilities in the	
Statement of Net Position.	

Prepaid bond insurance was recognized as an expenditure at the fund level the year	
the bond was issued, at the government-wide level it was recorded as an asset and	
is amortized over the life of the bond. This is the current year amortization.	

Amortization expense of bond discounts does not require the use of current	
resources and therefore, is not reported at the fund level. This is the amount	
of amortization in the current period.	
113,669

(78,708)

150,000

(4,296)

(2,364)

In the Statement of Activities, interest is accrued on outstanding bonds;		
whereas at the fund level, interest expenditures are reported when due.		
This is the change in accrued interest from the prior year.		1,789 	

Change in Net Position of Governmental Activities	 $	180,090 
Heron Isles Community Development District	
STATEMENT OF REVENUES, EXPENDITURES AND	
CHANGES IN FUND BALANCES – BUDGET AND ACTUAL –	
GENERAL FUND	
For the Year Ended September 30, 2023	

Actual

Net Change in Fund Balances	26,789	26,789	111,368	84,579	
Fund Balances - October 1, 2022		94,111 			381,395 		287,284 	
Fund Balances - September 30, 2023	 $ 120,900 		 $ 492,763 	 $	371,863 	

See accompanying notes to financial statements.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the District have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The District's more significant accounting policies are described below.
Reporting Entity
The District was established on September 1, 2004, pursuant to the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes and Nassau County, Florida Ordinance 2005-43. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of the infrastructure necessary for community development within its jurisdiction. The District is authorized to issue bonds for the purpose, among others, of financing, funding, planning, establishing, acquiring, constructing or re-constructing, enlarging or extending, equipping, operating and maintaining water management, bridges or culverts, district roads, landscaping, street lights and other basic infrastructure projects within or without the boundaries of the Heron Isles Community Development District. The District is governed by a five-member Board of Supervisors who are elected on an at-large basis by registered voters within the District. The District operates within the criteria established by Chapter 190, Florida Statutes.
As required by GAAP, these financial statements present the Heron Isles Community Development District (the primary government) as a stand-alone government. The reporting entity for the District includes all functions of government in which the District’s Board exercises oversight responsibility including, but not limited to, financial interdependency, selection of governing authority, designation of management, significant ability to influence operations and accountability for fiscal matters.
Based upon the application of the above-mentioned criteria as set forth by the Governmental Accounting Standards Board, the District has identified no component units.
Measurement Focus and Basis of Accounting
The basic financial statements of the District are composed of the following:
Government-wide financial statements
Fund financial statements
Notes to financial statements

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Measurement Focus and Basis of Accounting (Continued)
Government-wide Financial Statements
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Government-wide financial statements report all non-fiduciary information about the reporting government as a whole. These statements include all the governmental activities of the primary government. The effect of interfund activity has been removed from these statements.
Governmental activities are supported by special assessments. Program revenues include charges for services and payments made by parties outside of the reporting government’s citizenry if that money is restricted to a particular program. Program revenues are netted with program expenses in the Statement of Activities to present the net cost of each program.
Amounts paid to acquire capital assets are capitalized as assets, rather than reported as an expenditure. Proceeds of long-term debt are recorded as liabilities in the government-wide financial statements, rather than as an other financing source.
Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an expenditure.
Fund Financial Statements

The underlying accounting system of the District is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.
Fund financial statements for the primary government’s governmental funds are presented after the government-wide financial statements. These statements display information about major funds individually.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
2.  Measurement Focus and Basis of Accounting (Continued)
b. Fund Financial Statements (Continued) Governmental Funds
The District implemented the Governmental Accounting Standards Board Statement 54 – Fund Balance Reporting and Governmental Fund Type Definitions. The Statement requires the fund balance for governmental funds to be reported in classifications that comprise a hierarchy based primarily on the extent to which the government is bound to honor constraints on the specific purposes for which amounts in those funds can be spent.
The District has various policies governing the fund balance classifications.
Nonspendable Fund Balance – This classification consists of amounts that cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact.
Restricted Fund Balance – This classification includes amounts that can be spent only for specific purposes stipulated by constitution, external resource providers, or through enabling legislation.
Assigned Fund Balance – This classification consists of the Board of Supervisors’ intent to be used for specific purposes, but are neither restricted nor committed. The assigned fund balances can also be assigned by the District’s management company.
Unassigned Fund Balance – This classification is the residual classification for the government’s general fund and includes all spendable amounts not contained in the other classifications.
Fund Balance Spending Hierarchy – For all governmental funds except special revenue funds, when restricted, committed, assigned, and unassigned fund balances are combined in a fund, qualified expenditures are paid first from restricted or committed fund balance, as appropriate, then assigned and finally unassigned fund balances.
Expenditures generally are recorded when a liability is incurred, as under accrual accounting. Interest associated with the current fiscal period is considered to be an accrual item and so has been recognized as revenue of the current fiscal period.
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are considered to be available when they are collected within the current period or soon thereafter, to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within 60 days of the end of the current fiscal period.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Measurement Focus and Basis of Accounting (Continued)

b. Fund Financial Statements (Continued) Governmental Funds (Continued)
Under the current financial resources measurement focus, only current assets and current liabilities are generally included on the balance sheet. The reported fund balance is considered to be a measure of “available spendable resources”. Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Accordingly, they are said to present a summary of sources and uses of “available spendable resources” during a period.
Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by non-current liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities.
Amounts expended to acquire capital assets are recorded as expenditures in the year that resources are expended, rather than as fund assets. The proceeds of long-term debt are recorded as an other financing source rather than as a fund liability.
Debt service expenditures are recorded only when payment is due.

Basis of Presentation

Governmental Major Funds

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

Debt Service Fund – Accounts for debt service requirements to retire the capital improvement bonds which were used to finance the construction of District infrastructure improvements.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Basis of Presentation (Continued)
Non-current Governmental Assets/Liabilities

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

Assets, Liabilities, and Net Position or Equity

Cash and Investments

Florida Statutes require state and local governmental units to deposit monies with financial institutions classified as "Qualified Public Depositories," a multiple financial institution pool whereby groups of securities pledged by the various financial institutions provide common collateral from their deposits of public funds. This pool is provided as additional insurance to the federal depository insurance and allows for additional assessments against the member institutions, providing full insurance for public deposits.
The District is authorized to invest in those financial instruments as established by Section 218.415, Florida Statutes. The authorized investments consist of:
Direct obligations of the United States Treasury;
The Local Government Surplus Funds Trust or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperative Act of 1969;
Interest-bearing time deposits or savings accounts in authorized qualified public depositories;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency.
Restricted Assets
Certain net position of the District will be classified as restricted assets on the statement of net position because their use is limited either by law through constitutional provisions or enabling legislation; or by restrictions imposed externally by creditors. In a fund with both restricted and unrestricted assets, qualified expenses are considered to be paid first from restricted net position and then from unrestricted net position.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

4. Assets, Liabilities, and Net Position or Equity (Continued)
Capital Assets
Capital assets, which include land improvements, infrastructure and equipment are reported in governmental activities.
The District defines capital assets as assets with an initial, individual cost of $5,000 or more and an estimated useful life in excess of one year. The valuation basis for all assets is historical cost.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend its useful life are not capitalized.
Depreciation of capital assets is computed and recorded by utilizing the straight-line method over the infrastructure assets’ estimated useful lives ranging from 10 to 30 years and equipment 5 years.
Bond Discounts
Bond discounts are amortized over the life of the bonds.
Prepaid Bond Insurance
Prepaid bond insurance associated with the issuance of refunding bonds are presented on the financial statements as a non-current asset and amortized over the life of the bonds using the straight-line method.
Budgets
Budgets are prepared and adopted after public hearings for the governmental funds, pursuant to Chapter 190, Florida Statutes. The District utilizes the same basis of accounting for budgets as it does for revenues and expenditures in its various funds. Formal budgets are adopted for the general fund. The legal level of budgetary control is at the fund level. All budgeted appropriations lapse at year end. Formal budgets are adopted for the general and debt service funds. As a result, deficits in the budget columns of the accompanying financial statements may occur.
Net Position
Net position represents the difference between assets and liabilities and is reported in three categories. Net investment in capital assets, represents capital assets, net of accumulated depreciation and any outstanding debt related to those assets. Net position is reported as restricted when there are legal limitations imposed on their use by legislation, or external restrictions imposed by other governments, creditors, or grantors. Unrestricted net position is assets that do not meet definitions of the classifications previously described.

NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS
Explanation of Differences Between the Governmental Fund Balance Sheet and the Government-wide Statement of Net position
“Total fund balances” of the District’s governmental funds, $582,953, differs from “net position” of governmental activities, $(326,356), reported in the Statement of Net Position. This difference primarily results from the long-term economic focus of the Statement of Net position versus the current financial resources focus of the Governmental Fund Balance Sheet. The effect of the differences is illustrated below.
Capital related items
When capital assets (land improvements and infrastructure that are to be used in governmental activities) are purchased or constructed, the cost of those assets is reported as expenditures in governmental funds. However, the Statement of Net Position included those capital assets among the assets of the District as a whole.

Land and improvements		$	46,653	
Infrastructure		2,273,975	
Equipment		6,784	
Accumulated depreciation			(1,119,215)	
Net Capital Assets
Prepaid bond insurance		$	1,208,197 	
Prepaid bond insurance is recognized	as an	asset at the government-wide level and	
amortized over the life of the long-term debt.
Prepaid bond insurance	$	54,408 
Long-term debt transactions
Long-term liabilities and the deferred amount on refunding applicable to the District’s governmental activities are not current uses or resources and accordingly are not reported at the fund level. All uses and resources (both current and long-term) are reported in the Statement of Net Position. Balances at September 30, 2023 were:

Bonds payable		$	(2,170,000)	
Bond discount, net			30,339	
Total
Accrued interest
Accrued liabilities in the Statement	

of Net Position differ from	$	(2,139,661)

the amount reported in	
governmental funds due to the accrued interest on bonds.
Accrued interest	$	(32,253)

NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS (CONTINUED)
Explanation of Differences Between the Governmental Fund Operating Statements and the Statement of Activities
The “net change in fund balances” for government funds, $113,669, differs from the “change in net position” for governmental activities, $180,090, reported in the Statement of Activities. The differences arise primarily from the long-term economic focus of the Statement of Activities versus the current financial resources focus of the governmental funds. The effect of the differences is illustrated below.
Capital related items

When capital assets that are to be used in governmental activities are purchased or constructed, the resources expended for those assets are reported as expenditures in governmental funds. However, in the Statement of Activities, the costs of those assets are allocated over their estimated useful lives as depreciation. As a result, fund balances decrease by the financial resources expended, whereas, net position decreases by depreciation charged.
Depreciation	$	(78,708)

Long-term debt transactions
Repayment of long-term liabilities are reported as expenditures at the fund level but such repayments reduce liabilities at the government-wide level.
Debt principal payments	$	150,000

Amortization of the bond discount and prepaid bond insurance does not require the use of current resources and therefore, is not reported at the fund level.

Bond discount	$	(2,364)

Prepaid bond insurance	$	(4,296)

Some expenses reported in the Statement of Activities do not require the use of current financial resources, therefore, are not reported as expenditures in governmental funds.
Change in accrued interest payable	$	1,789

NOTE C – CASH AND INVESTMENTS
All deposits are held in qualified public depositories and are included on the accompanying balance sheet as cash and investments.
Custodial Credit Risk – Deposits
Custodial credit risk is the risk that in the event of a bank failure, the District's deposits may not be returned to it. The District follows the provisions of Chapter 280, Florida Statutes regarding deposits and investments to manage custodial credit risk. The District maintains all deposits in a qualified public depository, so that all deposits are fully insured by Federal Depositors Insurance or collateralized under Chapter 280, Florida Statutes. As of September 30, 2023, the District's bank balance was $481,643, and the carrying value was $450,596.
Investments
As of September 30, 2023, the District had the following investments and maturities:

	Investment		  Maturities 	  Fair Value 	
Florida PRIME	35 Days*	$	4,339	
U S Bank Money Market	N/A		115,512 	
Total		 $	119,851 	
* Weighted Average Maturity
The District categorizes its fair value measurements within the fair value hierarchy recently established by generally accepted accounting principles. The fair value is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. The District uses a market approach in measuring fair value that uses prices and other relevant information generated by market transactions involving identical or similar assets, liabilities, or groups of assets and liabilities.
Assets or liabilities are classified into one of three levels. Level 1 is the most reliable and is based on quoted price for identical assets, or liabilities, in an active market. Level 2 uses significant other observable inputs when obtaining quoted prices for identical or similar assets, or liabilities, in markets that are not active. Level 3 is the least reliable and uses significant unobservable inputs that use the best information available under the circumstances, which includes the District’s own data in measuring unobservable inputs.
Based on the criteria in the preceding paragraph, the District’s investment in the U S Bank Money Market is a level one asset.
The District’s investment policy allows management to invest funds in investments permitted under Section 218.415, Florida Statutes. The investment in Florida PRIME is measured at amortized cost. Florida PRIME has established policies and guidelines regarding participant transactions and the authority to limit or restrict withdrawals or impose a penalty for an early withdrawal. As of September 30, 2023, there were no redemption fees, maximum transaction amounts, or any other requirement that would limit daily access to 100 percent of the account value.

NOTE C – CASH AND INVESTMENTS (CONTINUED)
Interest Rate Risk
The District does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates.
Credit Risk
The District's investments in treasury funds, commercial paper, and government loans are limited by state statutory requirements and bond compliance. The District has no investment policy that would further limit its investment choices. As of September 30, 2023, the District's investment in Florida PRIME was rated AAAm by Standard & Poor's. The District’s investment in U S Bank Money Market is not rated.
Concentration of Credit Risk
The District places no limit on the amount it may invest. The investments in U S Bank Money Market represent 96% and the investments in Florida PRIME represent 4% of the District’s total investments.
The types of deposits and investments and their level of risk exposure as of September 30, 2023 were typical of these items during the fiscal year then ended. The District considers any decline in fair value for certain investments to be temporary.
NOTE D – SPECIAL ASSESSMENT REVENUES
Assessments are non-ad valorem assessments on benefitted property within the District. Operating and Maintenance Assessments are based upon adopted general fund budget and levied annually. Debt Service Assessments are levied when bonds are issued and collected annually. The District may collect assessments directly or utilize the uniform method of collection (Chapter 197.3632, Florida Statutes). Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by the Nassau County Tax Collector on November 1 and due on or before March 31 of each year.
Assessments and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government.

NOTE E – CAPITAL ASSETS

Capital Asset activity for the year ended September 30, 2023 was as follows:

Governmental Activities: Capital assets, not depreciated
Balance	Balance
October 1,	September 30,
	2022		 Additions 	 Deletions 		2023	
Land and improvements
 $	46,653 
 $	- 
 $	- 
 $	46,653 

Capital assets, being depreciated:
Infrastructure	2,273,975	-	-	2,273,975	
Equipment	6,784	-	-	6,784	
Less accumulated depreciation		(1,040,507)		(78,708)		- 		(1,119,215)	
Total Capital Assets Depreciated, Net		1,240,252 		(78,708)		- 		1,161,544 	
Governmental Activities, Capital Assets	 $ 1,286,905 	 $ (78,708)	 $	- 	 $	1,208,197 	

Depreciation of $78,708 was charged to physical environment.

NOTE F – LONG-TERM DEBT
The following is a summary of debt activity for the District for the year ended September 30, 2023:

Long-term debt at October 1, 2022	$	2,320,000	
Principal payments		(150,000)	
Long-term debt at September 30, 2023	$	2,170,000	
Less: bond discount, net		(30,339)	
Total Long-term Debt, Net at September 30, 2023	$	2,139,661	
Long-term debt for Governmental Activities is comprised of the following:		
Capital Improvement Revenue Refunding Bonds		
$2,315,000 Series 2017A-1 Senior Capital Improvement Revenue Refunding Bonds due in annual principal installments maturing May 2036. Interest is due semi-annually on May 1 and November 1, at various rates between 2% and 3.375%. Current portion is $100,000.	

$	1,575,000	
$850,000 Series 2017A-2 Subordinate Capital Improvement Revenue Refunding Bonds due in annual principal installments maturing May 2036. Interest is due semi-annually on May 1 and November 1 with a fixed interest rate of 5%. Current portion is
$35,000.	

	595,000 	
Bond payable	2,170,000	
Bond discount, net		(30,339)	
Bonds Payable, Net	$	2,139,661	

NOTE F – LONG-TERM DEBT (CONTINUED)
The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2023 are as follows:

Year Ending
  September 30, 	
	Principal		
	Interest		
	Total		

2024	
$	135,000	
$	77,406	
$	212,406	
2025	140,000	73,406	213,406	
2026	140,000	69,163	209,163	
2027	145,000	64,788	209,788	
2028	155,000	60,031	215,031	
2029-2033	860,000	213,769	1,073,769	
2034-2036		595,000 		46,438 		641,438 	
Totals	$ 2,170,000	$	605,001	$ 2,775,001	

Summary of Significant Bond Resolution Terms and Covenants

Capital Improvement Revenue Refunding Bonds
Significant Bond Provisions
The Series 2017 Senior and Subordinate Bonds are subject to redemption at the option of the District prior to their maturity, in whole or in part, at any time after May 1, 2027 at a redemption price equal to the principal amount of the Series 2017 Senior and Subordinate Bonds to be redeemed, together with accrued interest to the date of redemption. The Series 2017 Senior and Subordinate Bonds are subject to extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Trust Indenture.
The Trust Indenture established certain amounts be maintained in a reserve account. In addition, the Trust Indenture has certain restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements.

NOTE F – LONG-TERM DEBT (CONTINUED)
Depository Funds
The bond resolution establishes certain funds and determines the order in which revenues are to be deposited into these funds. A description of the significant funds, including their purposes, is as follows:
Reserve Fund – The Series 2017A-1 and Series 2017A-2 Reserve Account requirements are equal to 50 percent of the maximum annual debt outstanding for Series 2017A-1 and Series 2017A-2 Bonds. The Series 2017A-1 Bonds Reserves are satisfied by the Reserve Insurance Policy which will terminate on the final maturity date or upon earlier, in full, payment of the Series 2017A-1 Bonds. The Series 2017A-2 Bonds were funded from the proceeds of the Series 2017A-2 Bonds in amounts. Monies held in the reserve accounts will be used only for the purposes established in the Trust Indenture.
The following is a schedule of required reserve deposits as of September 30, 2023:

Reserve	Reserve
 Capital Improvement Revenue Refunding Bonds			Balance		 Requirement 
Senior Series 2017A-1 Subordinate Series 2017A-2
$	81,258	$
$	32,500	$
81,258
32,250

NOTE G – RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; and natural disasters for which the government carries commercial insurance. There were no claims or settled claims from these risks that exceeded commercial insurance coverage in the last three years.

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

To the Board of Supervisors
Heron Isles Community Development District Nassau County, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements, as listed in the table of contents, of Heron Isles Community Development District, as of and for the year ended September 30, 2023, and the related notes to the financial statements, which collectively comprise the basic financial statements and have issued our report thereon dated September 4, 2024.

Report on Internal Control Over Financial Reporting
In planning and performing our audit, we considered Heron Isles Community Development District's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Heron Isles Community Development District’s internal control. Accordingly, we do not express an opinion on the effectiveness of Heron Isles Community Development District's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that have not been identified.

- 31 -

To the Board of Supervisors
Heron Isles Community Development District

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether Heron Isles Community Development District's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report

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

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida September 4, 2024

- 32 -

MANAGEMENT LETTER
To the Board of Supervisors
Heron Isles Community Development District Nassau County, Florida
Report on the Financial Statements
We have audited the financial statements of the Heron Isles Community Development District as of and for the year ended September 30, 2023, and have issued our report thereon dated September 4, 2024.
Auditor’s Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Chapter 10.550, Rules of the Florida Auditor General.
Other Reporting Requirements
We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and our Independent Auditor’s Report on an examination conducted in accordance with AICPA Professionals Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated September 4, 2024, should be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding financial audit report. There were no findings or recommendations in the preceding audit.
Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not Heron Isles Community Development District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific conditions met. In connection with our audit, we determined that Heron Isles Community Development District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.

- 33 -

To the Board of Supervisors
Heron Isles Community Development District
Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for Heron Isles Community Development District. It is management’s responsibility to monitor the Heron Isles Community Development District’s financial condition; our financial condition assessment was based in part on the representations made by management and the review of the financial information provided by the same as of September 30, 2023.
Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.
Specific Information
The information provided below was provided by management and has not been audited; therefore, we do not express an opinion or provide any assurance on the information.
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, the Heron Isles Community Development District reported:
The total number of district employees compensated for the purposes of the auditing disclosure requirements of employees and independent contractors, Board members that receive statutory compensation are reported herein in the last pay period of the District’s fiscal year: 0
The total number of independent contractors to whom nonemployee compensation was paid in the last month of the District’s fiscal year: 7
All compensation earned by or awarded to employees, for the purposes of the auditing disclosure requirements of employees and independent contractors, Board members that receive statutory compensation are reported herein, whether paid or accrued, regardless of contingency: $2,216
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency: $293,544
Each construction project with a total cost of at least $65,000 approved by the District that is scheduled to begin on or after October 1, 2022, together with the total expenditures for such project: N/A
A budget variance based on the budget adopted under Section 189.016(4), Florida Statutes, before the beginning of the fiscal year being reported if the District amends a final adopted budget under Section 189.016(6), Florida Statutes: The budget was not amended.
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)8, Rules of the Auditor General, the Heron Isles Community Development District reported:
The rate or rates of non-ad valorem special assessments imposed by the District: General Fund, $592.75, Debt Service, $447.30.
The amount of special assessments collected by or on behalf of the District: Total special assessments collected was $648,910.
The total amount of outstanding bonds issued by the District and the terms of such bonds: Series 2017A-1 Bonds, $1,575,000 maturing November 2036 and Series 2017A- 2 Bonds, $595,000 maturing November 2036.

- 34 -

To the Board of Supervisors
Heron Isles Community Development District
Additional Matters
Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings.
Purpose of this Letter
Our Management Letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida September 4, 2024

- 35 -

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

To the Board of Supervisors
Heron Isles Community Development District Nassau County, Florida

We have examined Heron Isles Community Development District's compliance with Section 218.415, Florida Statutes during the year ended September 30, 2023. Management is responsible for Heron Isles Community Development District’s compliance with those requirements. Our responsibility is to express an opinion on Heron Isles Community Development District’s compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about Heron Isles Community Development District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on Heron Isles Community Development District’s compliance with the specified requirements.
In our opinion, Heron Isles Community Development District complied, in all material respects, with the aforementioned requirements during the year ended September 30, 2023.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida September 4, 2024

- 36 -

SIXTH ORDER OF BUSINESS

B.

1.

October 10, 2024

Board of Supervisors
Heron Isles Community Development District c/o Daniel Laughlin, District Manager
475 West Town Place, Suite 114 St. Augustine, Florida 32092

Re:	Kilinski | Van Wyk Proposed 2024/2025 Rates

Dear Board Members:

As part of our firm’s annual review of client engagement letters, and after thoughtful consideration, the firm would like to propose an increase in our current billing rates. The proposed rates still reflect a deep discount from our new client rates. As with all businesses, our firm has experienced increased costs of operations and a competitive employment market. We believe that the proposed new rates demonstrate our commitment to provide quality legal services at reasonable rates.

As we have in the past, we will endeavor to keep our fees as low as possible to you, while maintaining our professional and ethical obligations. To that end, when possible, the firm will assign to the District the lowest cost attorney possessing the necessary skills and experience to professionally serve the district’s needs. We will also use our best efforts to utilize paralegals when possible.
This letter sets forth our proposal for an adjustment in legal fees charged to the District commencing on January 1, 2025 for fiscal year 2024/2025. The rates below will be subject to a 3% annual increase for future fiscal years effective each October 1.

	Current	Proposed FY 2024/2025	
Partner Attorneys	$320-325	$350	
Of Counsel Attorney	$315	$335	
Associate Attorney	$280	$305	
Paralegals	$175	$180	

We welcome the opportunity to discuss this proposal with you further. If you agree to this proposed fee increase, please sign below and return a copy to me at jennifer@cddlawyers.com. If you have any questions, please feel free to call.

Very truly yours,
Accepted:

Chair, Board of Supervisors Date: 	

Kilinski | Van Wyk, PLLC
Jennifer Kilinski
Jennifer L. Kilinski, Managing Partner

2.

RE:	Applicability of Sunshine Law and Public Records Law to Social Media and Internet Dear Board Supervisor,
This is a reminder regarding the interaction between Florida’s Sunshine Law, Public Records Law, and social media websites like Facebook and other online forums. The Sunshine Law and Public Records Law apply to social media, and there are several best practices that you may want to consider when using social media or other electronic means to communicate with constituents.
Florida’s Government in the Sunshine Law
Generally speaking, the Sunshine Law applies to all formal or informal gatherings of two or more Board Supervisors to discuss matters that may foreseeably come before the Board for official action. Section 286.011, Florida Statutes, contains three requirements for such meetings: (1) the meetings must be open to the public; (2) the meetings must be noticed; and (3) minutes of the meetings must be taken. Consistent with the Florida Supreme Court’s broad interpretation of the Sunshine Law, the Sunshine Law extends to any discussion or exchange by two or more Board Supervisors regarding District business regardless of the means of communication, including but not limited to e-mail, phone calls, social media websites, blogs, and third-party liaisons.
Although the Sunshine Law does not specifically prohibit a Board Supervisor from using social media to express a position on District business, Board Supervisors must be aware that any exchange of opinions relating to District matters between two or more Board Supervisors, whether directly or indirectly via social media, triggers the requirements of the Sunshine Law. In addition, Board Supervisors should be aware of the potential for other third party users to trigger these requirements. For example, the Attorney General has expressed concern as to “the inherent availability of other participant’s or contributors to act as liaisons” for board members to discuss official matters that should properly be handled at a public meeting.

Public Records Law
Board Supervisors are also subject to the duties contained in Chapter 119, Florida Statutes, which creates certain retention and inspection requirements for public records. “Public records” are defined in Section 119.011(11), Florida Statutes, to include “all documents, papers, letters… or other material, regardless of the physical form, characteristics, or means of transmission, made or received… in connection with the transaction of official business by any agency.” The nature of the record, rather than the form of the record, determines whether it is a public record subject to Chapter 119, Florida Statutes. Opinions or comments posted on social media websites or blogs by Board Supervisors regarding District matters or matters that may come before the Board are considered to be made “in connection with the transaction of office business” and are, therefore, “public records.” This is true regardless of whether the posts are made on a private social media account, a public social media page, or on a public website.
Best Practices
While social media and electronic communication offer Board Supervisors a powerful means by which to communicate with constituents, use of social media by Board Supervisors presents the risk of violation of both the Sunshine Law and the Public Records Law. Here are a handful of common pitfalls and how to address them to avoid a Sunshine Law or Public Records violation, and other legal considerations:
Do NOT post on a social media page in response to another Supervisor’s post about District business, and do NOT direct others to make such a post on your behalf. In fact, our recommendation is to avoid using social media for District business on an individual level.
If you do post on a social media page regarding District business, create a copy of that post and submit it promptly to the District Manager’s office, who will maintain the record as the District’s records custodian.
Be aware of First Amendment freedom-of-speech considerations. If you create a social media post regarding District business, do not delete unfavorable comments or responses. You may, however, turn off commenting entirely for a post if you wish.
Do not purport to post on behalf of the Board as a whole or as the “District”. If you have a page dedicated to District issues in your official capacity, we recommend a disclaimer in substantially the following form: "Statements on this page have not been reviewed or approved by the District, its staff, or its Board of Supervisors. Official meeting minutes can be found on the District website at the following address: https://heronislescdd.com/. Please note that correspondence to and from this account may be subject to public disclosure under Florida law.” If you make posts about the District from your personal page, we recommend a disclaimer that, “This is a personal page and opinions expressed are strictly my own.”
While not a legal requirement, refraining from antagonistic, inaccurate or offensive posts about District supervisors or staff is highly recommended. It rarely, if ever, has positive impacts on community cohesion or Board productivity.
Maintain District-related e-mail separate and apart from any personal e-mail to help facilitate responses to public records requests.
If in doubt about the accuracy of any planned posts, please consult with staff first, or feel free to direct a constituent with a particular question to staff for follow-up.
Use person-to-person contact, e-mail and telephone as your primary, or sole, means of communication with your constituents.

I hope this information is helpful. Please reach out directly to your Kilinski | Van Wyk attorney with any questions.

C.

Civil Engineering
Land Surveying & Mapping
Permitting
ADA Consulting

To: Heron Isles Board of Supervisors
From: Michael J. Yuro, President
RE: 2024 Public Facilities Report
Date:  9/10/24
Pursuant to section 189.08, Florida Statutes, the District is required to submit a public facilities report and annual notice of any changes to each local-general purpose government in which it is located, and certain information is required to be updated every seven (7) years. Therefore, we are please to offer our services to update the Heron Isles Public Facilities Report. Our efforts will include all mandatory parts of Section 189.08, including:
Providing a description of existing public faciliteis owned or operated by the District
If applicable, provide a description of each public facilitiy the Distict is building, improving, expanding, or is currently proposing to build, improve or expand within at least the next seven (7) years.
If applicable, provide the expected completion date for the proposed construction, improvement or expansion of a public facility.
If applicable, provide the anticipated capacity of and demands on each public facility when completed.
If applicable, identify any facilities to be replaced within 10 yeaers and provide the date of replacement.

Accepted By:

Date
Heron Isles CDD	Yuro & Associates, LLC

145 Hilden Road, Unit 108, Ponte Vedra FL 32081
(904) 342-5199 * myuro@mjyuro.com

E.

Pond weir has been repaired.
Brightview addressing damage to residents fence.
Brightview to schedule tree removal from wetland.
GMS will be closely monitoring landscaping maintenance as well as weekly communications with crew leads.

New exhaust fan installed in restroom building by Snyder Electric.

Made repairs to many sections of fencing that were damaged by hurricane.
Resecured several foam comer caps that came oﬀ during hurricane.

Replaced landscape lighting ﬁxtures with weatherproof/ photo activated lights mounted on 4x4” posts mounted in concrete. Four have been completed and six remain.

If there are any additional concerns or comments, please contact me at cdellinger@gmsnf.com or at 904 631 5135.