Silverleaf
Community Development District
3501 Quadrangle Boulevard, Suite 270 | Orlando, FL 32817
Phone: 407-723-5900, Fax: 407-723-5901
www.silverleafcdd.com

The meeting of the Board of Supervisors for the Silverleaf Community Development District will be held Wednesday, July 13, 2022, at 10:30 a.m. located at 8141 Lakewood Main Street, Bradenton, FL 34202. The following is the proposed agenda for this meeting.

Call in number: 1-844-621-3956 Passcode: 792 560 599 #
BOARD OF SUPERVISORS’ MEETING AGENDA

Organizational Matters
Call to Order
Roll Call
Public Comment Period [for any members of the public desiring to speak on any proposition before the Board]
Acknowledgement of Josh Holley Resignation for Seat 3, Term Expiration November 2024
Discussion of Replacement for Seat 3
Administration of the Oath of Office to New Member of the Board of Supervisors
Overview of the Florida “Government in the Sunshine” Regulations and other Board Member Responsibilities
Statement of Financial Interest, Form 1
Board Member Compensation

General Business Matters

Consideration of the Minutes of the May 11, 2022, Board of Supervisors Meeting
Review and Consideration of District Engineer Certificate of Completion
Review and Acceptance of Stormwater Needs Analysis Report (Under Separate Cover)
Review and Acceptance of FY 2021 Audit
Consideration of Resolution 2022-06, Electing Officers Position
Discussion of New Meeting Times
Ratification of Payment Authorizations #169 – 170
Review of District Financial Statements
Other Business

Staff Reports
District Counsel
District Engineer
District Manager
Audience Comments

Supervisors Requests
Adjournment

SILVERLEAF COMMUNITY DEVELOPMENT DISTRICT

Acknowledgement of Josh Holley Resignation for Seat 3, Term Expiration November 2024

From:	jrholley.holley
To:	Venessa Ripoll
Subject:	RE: FW: Silverleaf CDD- Agenda 6/8/22 Board of Supervisors Meeting (Quorum Confirmation Requirement)
Date:	Sunday, June 26, 2022 9:14:33 AM

ALERT: This message is from an external source.BE CAUTIOUS before clicking any link or attachment

Hi Venessa,
We have currently sold our home and the closing will be in July. I am sending this as a written notice that I can no longer serve on the CDD board for the Silverleaf community effective immediately. Thank you for all that you have done.

Josh Holley

-------- Original message --------
From: Venessa Ripoll <ripollv@pfm.com> Date: 6/7/22 9:18 AM (GMT-05:00)
To: Jrholley.holley@gmail.com
Cc: Vivian Carvalho <carvalhov@pfm.com>
Subject: FW: Silverleaf CDD- Agenda 6/8/22 Board of Supervisors Meeting (Quorum Confirmation Requirement)

Good Morning,

We wanted to confirm that you will be in attendance at tomorrows Silverleaf CDD meeting? We want to make sure we have quorum.

Thank you,

Venessa Ripoll

From: Venessa Ripoll
Sent: Wednesday, June 1, 2022 12:28 PM
To: Dale Weidemiller <dweidemi@tampabay.rr.com>; Eddie Gaudette
<egaudette@nealcommunities.com>; Jeb Mulock <JebM@znseng.com>; Jim Schier
<jschier@nealcommunities.com>; John Leinaweaver <jleinaweaver@nealcommunities.com>; Kimberly Ashton <KimAshton@voglerashton.com>; Sandy Foster
<sfoster@nealcommunities.com>; Tom Panaseny <TPanaseny@nealcommunities.com>; Paul

Gressin <paulgressin@icloud.com>; Larry Powell <imtazman@gmail.com>; Pamela Curran
<pcurran@nealcommunities.com>; Jrholley.holley@gmail.com; JBD1211@gmail.com; nealreception@nealcommunities.com; sparman@nealcommunities.com; john@jhmckay.com Cc: Vivian Carvalho <carvalhov@pfm.com>; Kevin Plenzler <plenzlerk@pfm.com>; Jonathan_Decker@ajg.com; Laurie Denenholtz <ldenenholtz@accessdifference.com>; Tracy Hecht <thecht@nealcommunities.com>; Rick Montejano <montejanor@pfm.com>
Subject: Silverleaf CDD- Agenda 6/8/22 Board of Supervisors Meeting (Quorum Confirmation Requirement)

Good Afternoon,

This is a reminder that the Silverleaf CDD Board of Supervisors’ Meeting is scheduled to be held on Wednesday, June 8, 2022 at 10:30 AM at 8141 Lakewood Main Street, Bradenton, FL 34202.

Attached is a copy of the Agenda and backup of Payment Authorization.

At least 3 Board Members will need to attend in person in order to constitute a quorum. If you have not responded of confirmation to the meeting please notify the District Manager’s office accordingly.

*If you are a Board Member, please do not “reply all” per the Florida Sunshine Laws.*

For those unable to attend in person, the conference call information will be:

Dial-In: 1-844-621-3956

Code: 792 560 599 #

Thank you,

Venessa Ripoll

District Manager, LCAM

PFM Group Consulting, LLC

Ripollv@pfm.com | Phone 407-723-5900 | Fax 407-723-5901 | Web pfm.com

SILVERLEAF COMMUNITY DEVELOPMENT DISTRICT

Discussion of Replacement for Seat 3

SILVERLEAF COMMUNITY DEVELOPMENT DISTRICT

Administration of the Oath of Office to New Member of the Board of Supervisors

SILVERLEAF COMMUNITY DEVELOPMENT DISTRICT
BOARD OF SUPERVISORS OATH OF OFFICE

I,	, A CITIZEN OF THE STATE OF FLORIDA AND OF THE UNITED STATES OF AMERICA, AND BEING EMPLOYED BY OR AN OFFICER OF SILVERLEAF COMMUNITY DEVELOPMENT DISTRICT AND A RECIPIENT OF PUBLIC FUNDS AS SUCH EMPLOYEE OR OFFICER, DO HEREBY SOLEMNLY SWEAR OR AFFIRM THAT I WILL SUPPORT THE CONSTITUTION OF THE UNITED STATES AND OF THE STATE OF FLORIDA.

Board Supervisor

ACKNOWLEDGMENT OF OATH BEING TAKEN

STATE OF FLORIDA
COUNTY OF 	

The foregoing oath was administered before me this 	 day of 	, 2022, by 	, who personally appeared before me, and is
personally known to me or has produced 	 as identification, and is the person described in and who took the aforementioned oath as a Member of the Board of Supervisors of Silverleaf Community Development District and acknowledged to and before me that he/she took said oath for the purposes therein expressed.

(NOTARY SEAL)

Notary Public, State of Florida

Print Name: 	

Commission No.: 	 Expires: 	

SILVERLEAF COMMUNITY DEVELOPMENT DISTRICT

Overview of the Florida “Government in the Sunshine” Regulations and other Board Member Responsibilities

Supervisor Welcome Package

Introduction to Community Development Districts

Frequently Asked Questions Regarding the Role of the Board of Supervisors

Role of Community Development District Staff

Florida Commission on Ethics Guide to the Sunshine Amendment

Oath of Office

Financial Disclosure Form

IRS Form W-9

Introduction to Community Development Districts

INTRODUCTION

A community development district (CDD) is created under the Uniform Community Development Act of 1980, Chapter 190 of the Florida Statutes, as amended. It provides a mechanism to finance, construct and maintain community or subdivision infrastructure improvements. A CDD is organized as a special-purpose unit of local government and operates as an independent taxing district.

Because a CDD is an independent special district, its governing body establishes its own budget and operates independently of the local governmental entity within the scope of its specific and very limited powers. A CDD does not have police powers and cannot regulate land use or issue development orders; those powers reside with the local general-purpose government (city of county).

The primary function of a CDD is to issue tax-exempt bonds to construct subdivision infrastructure, e.g., road, water and sewer lines, recreational facilities, etc. Thus, new growth within a CDD pays for itself and the cost of the growth is allocated proportionately by levying special assessments on the landowners who receive the benefits.

A CDD gives the developer an efficient mechanism to finance front-end capital expenditures at a lower interest rate and usually on a non-recourse basis, while maintaining control of the district for a period of years that extends beyond the build-out of the development. A CDD also provides a more efficient method of paying the operation and maintenance expense of subdivision infrastructure and related services.

For the local general-purpose government, the creation of a CDD results in an expansion of the tax base and additional fund revenues. Because of the structure and limited powers of a CDD, as defined in the enabling legislation, the comprehensive planning effort is also enhanced. Furthermore, Florida law has provisions which guard against the proliferation, duplication and fragmentation of municipal or county services by providing mechanisms for termination, annexation, or transfer of all or part of the CDD services to the affected county of municipality.

Overview of Community Development Districts

What is a Community Development District? (CDD)

A CDD is a governmental unit created to serve the long-term specific needs of its community. Created pursuant to Chapter 190, Florida Statutes, A CDD’s main powers are to plan, finance, construct, operate and maintain community-wide infrastructure and services specifically for the benefit of the District.

What will the CDD do?

Through a CDD, the District can offer its residents a broad range of community-related services and infrastructure to help ensure the highest quality of life possible. Responsibilities of a CDD may include storm water management, potable and non-portable water supply, sewer and wastewater management, landscaping, street lighting, and recreational amenities.

How does a CDD operate?

A CDD is governed by its Board of Supervisors. A District Board is elected initially by the landowners, eventually transitioning to residents of the CDD after six to eight years of operation, depending on the district. Similar to all municipal, county, state, and national elections, the Office of the Supervisor of Elections oversees the vote, and CDD Supervisors are subject to state ethics and financial disclosure laws.

What is the CDD’s relationship with the Home Owner’s Association?

Community Development Districts compliment the responsibilities of a community home owner’s association (HOA’s). A CDD typically provides and maintains public facilities and infrastructure for a community whereas a HOA is effective in the coordination and management of privately held properties within the district or community. Therefore, many of the maintenance functions handled by CDD’s in other communities may be handled by these associations provided these facilities are either owned by the HOA or agreements exists between the HOA and CDD regarding the maintenance of said facilities. However, the associations have other key responsibilities including the enforcement of the deed restrictions and other quality standards regarding privately held properties. For example, a CDD may contract with the Master Home Owners Association of a community to perform maintenance functions.

What are the benefits to residents?

Residents within a CDD may expect to receive three major classes of benefits:

The CDD may provide landowners with higher levels of public facilities and services managed and financed through self-imposed fees and assessments.
The CDD ensures that these community development facilities and services will be completed concurrently with other parts of the development.
The CDD landowners and electors choose the Board of Supervisors, which is able to determine the levels of service of CDD facilities.

Other similarities are realized because a CDD is subject to the same laws and regulations that apply to other government entities. The CDD is able to borrow money to finance its facilities at lower, tax- exempt interest rates, similar to cities and counties. Additionally, many contracts for goods and services, including annually negotiated maintenance contracts, are subject to publicly advertised competitive bidding.

Landowners and subsequently the 5 member elected CDD Board sets the standards of quality within a District. For example, a CD can provide perpetual maintenance of environmental conservation areas within a community. This consistent, quality-controlled method of management ultimately helps protect the long term property values in a community.

What is the cost to operate a CDD?

The cost to operate a CDD is borne by those who benefit from its services. Property owners in the CDD are subject to a non-ad valorem assessment, which appears on their annual property tax bill from the county tax collector as a CDD assessment. This bulk assessment consists of two parts – an annual assessment for operations and maintenance, which can fluctuate from year to year – and an annual capital assessment to repay bonds sold by the CDD to finance community infrastructure and facilities. Annual capital assessments are generally fixed and do not vary for the term of the bonds. Because cost and levels of services vary depending upon the needs of an individual CDD, the operations and maintenance assessment will vary within each District year to year.

How are CDD’s financed?

The CDD issues Bonds to finance community infrastructure. Generally, CDD’s assess each property owner a yearly capital debt service assessment to pay back those bonds.

In addition, to maintain the facilities of the community and administer the CDD, the CDD conducts a public hearing each year where it adopts an Operating and Maintenance budget. The funding of this budget is levied as an Operating and Maintenance assessment on individual properties by the Board of Supervisors. All residents pay for a share of the maintenance of the CDD improvements through this annual assessment.

What are the responsibilities of a Community Development District?

A CDD may provide the following publicly owned elements:

Off-site roadway improvements, street signage and/or street lighting
Water management, (including but not limited to) main line irrigation, lake and pond construction, and water control structures
Conservation areas
Water and sewer facilities, which may be transferred to the appropriate franchised utility or municipality with jurisdiction responsibility
Landscaping and entry features

Frequently Asked Questions Regarding the Role of the Board of Supervisors

Questions Regarding the Role of the Board of Supervisors

What is a Board of Supervisors?

A Community Development District has a Board-Manager form of government with the Board formulating public policy and the Manager carrying it out. The Board consists of five members called Supervisors. The Board serves as the governing body of the District and sets public policies implemented by the staff. Based upon board consideration these Supervisors may receive compensation or reimbursement for their participation in Board activities.

How is the Board established?

Initially Supervisors are appointed by the landowner in the formative petition filed with the local government entity. Later they are elected by the landowners and appointed to various terms of office based on the number of votes cast, either two or four year terms. Eventually, within six to eight years of establishment, Board members are elected by State registered voters that reside in the district in a general election conducted by the Office of the Supervisor of Elections in that county.

What are the responsibilities of the Board?

The Board receives its power from Chapter 190, Florida Statutes, which governs community development districts. The Board is responsible for the everyday operation and the future of the district and its residents. A summary of these duties includes, but is not limited to the following;
Complete all forms required by the State of Florida as a Public Officer
Comply to and understand the Sunshine Amendment and Code of Ethics for Public Officers
Governing of the District, its staff, residents and facilities
The annual budget and financing of the district, including operations and maintenance fees and general oversight of the District
Holding and attending board meetings for the District
Maintaining the current standing of the district up to code and compliance with the state of Florida and other local governmental entities
Planning for the future growth and maintenance of the District.

What are the terms of office for the Supervisors?

Initial Supervisors appointed by the landowner are in office for 90 days until a landowner election can be noticed and held. After the initial landowner election is held, the two supervisors with the highest votes serve a four year term; the remaining supervisors serve two year terms. All supervisors elected at the six year period receive four year terms. This eventually will result in every member on the board serving a staggering four year term.

What if a Supervisor resigns his/her office during term?

If a supervisor resigns his/her office mid-term, the board will accept their letter of resignation and then appoint a new supervisor to serve the remaining term. However, should it be a board consisting of terms elected after the sixth year of the district, the board will only be able to appoint a qualified voter registered in the State of Florida that resides in the district to serve the balance of the term. The resigning supervisor must complete the required forms as per the State of Florida within 60 days of departure of office and return it to the Supervisor of Elections office in the county in which they reside.

Role of Community Development District Staff

Community Development District Staff Positions

District Manager

The district manager acts as the ‘City Manager/County Administrator’ of the district and works with the elected board of supervisors to serve the district and its residents. The direct responsibilities of the district manager include the following but are not limited to: Preserving and maintaining district improvements and facilities, overseeing and coordinating the planning, financing, purchasing, staffing, and compliance of the district, and any other such duties, as prescribed by the board.

District Counsel

The district counsel acts as the chief legal counsel to the district and is responsible for ensuring that the district conducts its business according to the legal standards placed upon it, both by the actions of the district/board and Statute.

In this capacity, the district counsel reviews all district documents, including resolutions, contracts, and agreements, assists district manager in drafting of same and negotiations on behalf of the district. Counsel ensures compliance with all necessary laws including the Sunshine Amendment, and assists with securing public financing.

District Engineer

The district engineer provides professional and technical services to the district in support of the planning, design, permitting, construction, financing, operation and maintenance of the district infrastructure.

The district engineer also provides the Engineer’s Report for bond financing and can provide direct consultation for such items as: Bidding, contractor selection standards, master planning of infrastructure and construction phase operation.

Florida Commission on Ethics Guide to the Sunshine Amendment

FLORIDA COMMISSION ON ETHICS

GUIDE
to the SUNSHINE AMENDMENT
and
CODE of ETHICS
for Public Officers and Employees

	2022

State of Florida COMMISSION ON ETHICS
Michelle Anchors
Fort Walton Beach

Antonio Carvajal
Tallahassee

Travis Cummings
Fleming Island

Don Gaetz
Niceville

Glenton “Glen” Gilzean, Jr.
Orlando

John Grant
Tampa

Joanne Leznoff
Fernandina Beach

William “Willie” N. Meggs
Tallahassee

Jim Waldman
Fort Lauderdale

Kerrie Stillman
Executive Director
P.O. Drawer 15709 Tallahassee, FL 32317‐5709
www.ethics.state.fl.us (850) 488‐7864*

*Please direct all requests for information to this number.

TABLE OF CONTENTS
HISTORY OF FLORIDA’S ETHICS LAWS	1
ROLE OF THE COMMISSION ON ETHICS	2
THE ETHICS LAWS	2
PROHIBITED ACTIONS OR CONDUCT	3
Solicitation or Acceptance of Gifts	3
Unauthorized Compensation	3
Misuse of Public Position	4
Abuse of Public Position	4
Disclosure or Use of Certain Information	4
Solicitation or Acceptance of Honoraria	4
PROHIBITED EMPLOYMENT AND BUSINESS RELATIONSHIPS 5
Doing Business With One’s Agency	5
Conflicting Employment or Contractual Relationship	5
Exemptions	5
Additional Exemption	6
Lobbying State Agencies by Legislators	7
Employees Holding Office	7
Professional & Occupational Licensing Board Members	7
Contractual Services: Prohibited Employment	7
Local Government Attorneys	7
Dual Public Employment	7
RESTRICTIONS ON APPOINTING, EMPLOYING, AND CONTRACTING
WITH RELATIVES	8
Anti‐Nepotism Law	8
Additional Restrictions	8
POST OFFICEHOLDING & EMPLOYMENT (REVOLVING DOOR) RESTRICTIONS	8
Lobbying By Former Legislators, Statewide Elected Officers,
and Appointed State Officers	8
Lobbying By Former State Employees	8
Additional Restrictions on Former State Employees	9
Lobbying By Former Local Government Officers and Employees	10
VOTING CONFLICTS OF INTEREST	10

DISCLOSURES	11
Form 1 ‐ Limited Financial Disclosure	11
Form 1F ‐ Final Form 1	15
Form 2 ‐ Quarterly Client Disclosure	16
Form 6 ‐ Full and Public Disclosure	16
Form 6F ‐ Final Form 6	16
Form 9 ‐ Quarterly Gift Disclosure	16
Form 10 ‐ Annual Disclosure of Gifts from Governmental Entities and
Direct Support Organizations and Honorarium Event‐Related Expenses	17
Form 30 ‐ Donor’s Quarterly Gift Disclosure	18
Forms 1X and 6X – Amendments	18
AVAILABILITY OF FORMS	19
PENALTIES	19
For Violations of the Code of Ethics	19
For Violations by Candidates	19
For Violations by Former Officers and Employees	20
For Lobbyists and Others	20
Felony Convictions: Forfeiture of Retirement Benefits	20
Automatic Penalties for Failure to File Annual Disclosure	20
ADVISORY OPINIONS	21
Who Can Request an Opinion	21
How to Request an Opinion	21
How to Obtain Published Opinions	21
COMPLAINTS	21
Citizen Involvement	21
Referrals	22
Confidentiality	22
How the Complaint Process Works	22
Dismissal of Complaint at Any Stage of Disposition	23
Statute of Limitations	23
EXECUTIVE BRANCH LOBBYING	24
WHISTLE‐BLOWER’S ACT	24
ADDITIONAL INFORMATION	25
ONLINE TRAINING	25

HISTORY OF FLORIDA’S ETHICS LAWS

Florida has been a leader among the states in establishing ethics standards for public officials and recognizing the right of citizens to protect the public trust against abuse. Our state Constitution was revised in 1968 to require a code of ethics, prescribed by law, for all state employees and non‐judicial officers prohibiting conflict between public duty and private interests.

Florida’s first successful constitutional initiative resulted in the adoption of the Sunshine Amendment in 1976, providing additional constitutional guarantees concerning ethics in government. In the area of enforcement, the Sunshine Amendment requires that there be an independent commission (the Commission on Ethics) to investigate complaints concerning breaches of public trust by public officers and employees other than judges.

The Code of Ethics for Public Officers and Employees is found in Chapter 112 (Part III) of the Florida Statutes. Foremost among the goals of the Code is to promote the public interest and maintain the respect of the people for their government. The Code is also intended to ensure that public officials conduct themselves independently and impartially, not using their offices for private gain other than compensation provided by law. While seeking to protect the integrity of government, the Code also seeks to avoid the creation of unnecessary barriers to public service.

Criminal penalties, which initially applied to violations of the Code, were eliminated in 1974 in favor of administrative enforcement. The Legislature created the Commission on Ethics that year “to serve as guardian of the standards of conduct” for public officials, state and local. Five of the Commission’s nine members are appointed by the Governor, and two each are appointed by the President of the Senate and Speaker of the House of Representatives. No more than five Commission members may be members of the same political party, and none may be lobbyists, or hold any public employment during their two‐year terms of office. A chair is selected from among the members to serve a one‐year term and may not succeed himself or herself.

In 2018, Florida’s Constitutional Revision Commission proposed, and the voters adopted, changes to Article II, Section 8. The earliest of the changes will take effect December 31, 2020, and will prohibit officials from abusing their position to obtain a disproportionate benefit for themselves or their spouse, child, or employer, or for a business with which the official contracts or is an officer, partner, director, sole proprietor, or in which the official owns an interest. Other changes made to the Constitution place restrictions on lobbying by certain officeholders and employees, and put additional limits on lobbying by former public officers and employees. These changes will become effective December 31, 2022.

ROLE OF THE COMMISSION ON ETHICS

In addition to its constitutional duties regarding the investigation of complaints, the Commission:

Renders advisory opinions to public officials;
Prescribes forms for public disclosure;
Prepares mailing lists of public officials subject to financial disclosure for use by Supervisors of Elections and the Commission in distributing forms and notifying delinquent filers;
Makes recommendations to disciplinary officials when appropriate for violations of ethics and disclosure laws, since it does not impose penalties;
Administers the Executive Branch Lobbyist Registration and Reporting Law;
Maintains financial disclosure filings of constitutional officers and state officers and employees; and,
Administers automatic fines for public officers and employees who fail to timely file required annual financial disclosure.

THE ETHICS LAWS

The ethics laws generally consist of two types of provisions, those prohibiting certain actions or conduct and those requiring that certain disclosures be made to the public. The following descriptions of these laws have been simplified in an effort to provide notice of their requirements. Therefore, we suggest that you also review the wording of the actual law. Citations to the appropriate laws are in brackets.

The laws summarized below apply generally to all public officers and employees, state and local, including members of advisory bodies. The principal exception to this broad coverage is the exclusion of judges, as they fall within the jurisdiction of the Judicial Qualifications Commission.

Public Service Commission (PSC) members and employees, as well as members of the PSC Nominating Council, are subject to additional ethics standards that are enforced by the Commission on Ethics under Chapter 350, Florida Statutes. Further, members of the governing boards of charter schools are subject to some of the provisions of the Code of Ethics [Sec. 1002.33(26), Fla. Stat.], as are the officers, directors, chief executive officers and some employees of business entities that serve as the chief administrative or executive officer or employee of a political subdivision. [Sec. 112.3136, Fla. Stat.].

PROHIBITED ACTIONS OR CONDUCT

Solicitation and Acceptance of Gifts

Public officers, employees, local government attorneys, and candidates are prohibited from soliciting or accepting anything of value, such as a gift, loan, reward, promise of future employment, favor, or service, that is based on an understanding that their vote, official action, or judgment would be influenced by such gift. [Sec. 112.313(2), Fla. Stat.]

Persons required to file financial disclosure FORM 1 or FORM 6 (see Part III F of this brochure), and state procurement employees, are prohibited from soliciting any gift from a political committee, lobbyist who has lobbied the official or his or her agency within the past 12 months, or the partner, firm, employer, or principal of such a lobbyist or from a vendor doing business with the official’s agency. [Sec. 112.3148, Fla. Stat.]

Persons required to file FORM 1 or FORM 6, and state procurement employees are prohibited from directly or indirectly accepting a gift worth more than $100 from such a lobbyist, from a partner, firm, employer, or principal of the lobbyist, or from a political committee or vendor doing business with their agency. [Sec.112.3148, Fla. Stat.]

However, notwithstanding Sec. 112.3148, Fla. Stat., no Executive Branch lobbyist or principal shall make, directly or indirectly, and no Executive Branch agency official who files FORM 1 or FORM 6 shall knowingly accept, directly or indirectly, any expenditure made for the purpose of lobbying. [Sec. 112.3215, Fla. Stat.] Typically, this would include gifts valued at less than $100 that formerly were permitted under Section 112.3148, Fla. Stat. Similar rules apply to members and employees of the Legislature. However, these laws are not administered by the Commission on Ethics. [Sec. 11.045, Fla. Stat.]

Also, persons required to file Form 1 or Form 6, and state procurement employees and members of their immediate families, are prohibited from accepting any gift from a political committee. [Sec. 112.31485, Fla. Stat.]

Unauthorized Compensation

Public officers or employees, local government attorneys, and their spouses and minor children are prohibited from accepting any compensation, payment, or thing of value when they know, or with the exercise of reasonable care should know, that it is given to influence a vote or other official action. [Sec. 112.313(4), Fla. Stat.]

Misuse of Public Position

Public officers and employees, and local government attorneys are prohibited from corruptly using or attempting to use their official positions or the resources thereof to obtain a special privilege or benefit for themselves or others. [Sec. 112.313(6), Fla. Stat.]

Abuse of Public Position

Public officers and employees are prohibited from abusing their public positions in order to obtain a disproportionate benefit for themselves or certain others. [Article II, Section 8(h), Florida Constitution.]

Disclosure or Use of Certain Information

Public officers and employees and local government attorneys are prohibited from disclosing or using information not available to the public and obtained by reason of their public position, for the personal benefit of themselves or others. [Sec. 112.313(8), Fla. Stat.]

Solicitation or Acceptance of Honoraria

Persons required to file financial disclosure FORM 1 or FORM 6 (see Part III F of this brochure), and state procurement employees, are prohibited from soliciting honoraria related to their public offices or duties. [Sec. 112.3149, Fla. Stat.]

Persons required to file FORM 1 or FORM 6, and state procurement employees, are prohibited from knowingly accepting an honorarium from a political committee, lobbyist who has lobbied the person’s agency within the past 12 months, or the partner, firm, employer, or principal of such a lobbyist, or from a vendor doing business with the official’s agency. However, they may accept the payment of expenses related to an honorarium event from such individuals or entities, provided that the expenses are disclosed. See Part III F of this brochure. [Sec. 112.3149, Fla. Stat.]

Lobbyists and their partners, firms, employers, and principals, as well as political committees and vendors, are prohibited from giving an honorarium to persons required to file FORM 1 or FORM 6 and to state procurement employees. Violations of this law may result in fines of up to $5,000 and prohibitions against lobbying for up to two years. [Sec. 112.3149, Fla. Stat.]

However, notwithstanding Sec. 112.3149, Fla. Stat., no Executive Branch or legislative lobbyist or principal shall make, directly or indirectly, and no Executive Branch agency official who files FORM 1 or FORM 6 shall knowingly accept, directly or indirectly, any expenditure made for the purpose of lobbying. [Sec. 112.3215, Fla. Stat.] This may include honorarium event related expenses that formerly

were permitted under Sec. 112.3149, Fla. Stat. Similar rules apply to members and employees of the Legislature. However, these laws are not administered by the Commission on Ethics. [Sec. 11.045, Fla. Stat.]

PROHIBITED EMPLOYMENT AND BUSINESS RELATIONSHIPS

Doing Business With One’s Agency

A public employee acting as a purchasing agent, or public officer acting in an official capacity, is prohibited from purchasing, renting, or leasing any realty, goods, or services for his or her agency from a business entity in which the officer or employee or his or her spouse or child owns more than a 5% interest. [Sec. 112.313(3), Fla. Stat.]

A public officer or employee, acting in a private capacity, also is prohibited from renting, leasing, or selling any realty, goods, or services to his or her own agency if the officer or employee is a state officer or employee, or, if he or she is an officer or employee of a political subdivision, to that subdivision or any of its agencies. [Sec. 112.313(3), Fla. Stat.]

Conflicting Employment or Contractual Relationship

A public officer or employee is prohibited from holding any employment or contract with any business entity or agency regulated by or doing business with his or her public agency. [Sec. 112.313(7), Fla. Stat.]

A public officer or employee also is prohibited from holding any employment or having a contractual relationship which will pose a frequently recurring conflict between the official’s private interests and public duties or which will impede the full and faithful discharge of the official’s public duties. [Sec. 112.313(7), Fla. Stat.]

Limited exceptions to this prohibition have been created in the law for legislative bodies, certain special tax districts, drainage districts, and persons whose professions or occupations qualify them to hold their public positions.	[Sec. 112.313(7)(a) and (b), Fla. Stat.]

Exemptions—Pursuant to Sec. 112.313(12), Fla. Stat., the prohibitions against doing business with one’s agency and having conflicting employment may not apply:

When the business is rotated among all qualified suppliers in a city or county.

When the business is awarded by sealed, competitive bidding and neither the official nor his or her spouse or child have attempted to persuade agency personnel to enter the contract. NOTE:

Disclosure of the interest of the official, spouse, or child and the nature of the business must be filed prior to or at the time of submission of the bid on Commission FORM 3A with the Commission on Ethics or Supervisor of Elections, depending on whether the official serves at the state or local level.

When the purchase or sale is for legal advertising, utilities service, or for passage on a common carrier.

When an emergency purchase must be made to protect the public health, safety, or welfare.

When the business entity is the only source of supply within the political subdivision and there is full disclosure of the official’s interest to the governing body on Commission FORM 4A.

When the aggregate of any such transactions does not exceed $500 in a calendar year.

When the business transacted is the deposit of agency funds in a bank of which a county, city, or district official is an officer, director, or stockholder, so long as agency records show that the governing body has determined that the member did not favor his or her bank over other qualified banks.

When the prohibitions are waived in the case of ADVISORY BOARD MEMBERS by the appointing person or by a two‐thirds vote of the appointing body (after disclosure on Commission FORM 4A).

When the public officer or employee purchases in a private capacity goods or services, at a price and upon terms available to similarly situated members of the general public, from a business entity which is doing business with his or her agency.

When the public officer or employee in a private capacity purchases goods or services from a business entity which is subject to the regulation of his or her agency where the price and terms of the transaction are available to similarly situated members of the general public and the officer or employee makes full disclosure of the relationship to the agency head or governing body prior to the transaction.

Additional Exemptions

No elected public officer is in violation of the conflicting employment prohibition when employed by a tax exempt organization contracting with his or her agency so long as the officer is not directly or indirectly compensated as a result of the contract, does not participate in any way in the decision to enter into the contract, abstains from voting on any matter involving the employer, and makes certain disclosures. [Sec. 112.313(15), Fla. Stat.]

Legislators Lobbying State Agencies

A member of the Legislature is prohibited from representing another person or entity for compensation during his or her term of office before any state agency other than judicial tribunals. [Art. II, Sec. 8(e), Fla. Const., and Sec. 112.313(9), Fla. Stat.]

Employees Holding Office

A public employee is prohibited from being a member of the governing body which serves as his or her employer. [Sec. 112.313(10), Fla. Stat.]

Professional and Occupational Licensing Board Members

An officer, director, or administrator of a state, county, or regional professional or occupational organization or association, while holding such position, may not serve as a member of a state examining or licensing board for the profession or occupation. [Sec. 112.313(11), Fla. Stat.]

Contractual Services: Prohibited Employment

A state employee of the executive or judicial branch who participates in the decision‐making process involving a purchase request, who influences the content of any specification or procurement standard, or who renders advice, investigation, or auditing, regarding his or her agency’s contract for services, is prohibited from being employed with a person holding such a contract with his or her agency. [Sec. 112.3185(2), Fla. Stat.]

Local Government Attorneys

Local government attorneys, such as the city attorney or county attorney, and their law firms are prohibited from representing private individuals and entities before the unit of local government which they serve. A local government attorney cannot recommend or otherwise refer to his or her firm legal work involving the local government unit unless the attorney’s contract authorizes or mandates the use of that firm. [Sec. 112.313(16), Fla. Stat.]

Dual Public Employment

Candidates and elected officers are prohibited from accepting public employment if they know or should know it is being offered for the purpose of influence. Further, public employment may not be accepted unless the position was already in existence or was created without the anticipation of the official’s interest, was publicly advertised, and the officer had to meet the same qualifications and go through the same hiring process as other applicants. For elected public officers already holding public

employment, no promotion given for the purpose of influence may be accepted, nor may promotions that are inconsistent with those given other similarly situated employees. [Sec. 112.3125, Fla. Stat.]

RESTRICTIONS ON APPOINTING, EMPLOYING, AND CONTRACTING WITH RELATIVES

Anti‐Nepotism Law

A public official is prohibited from seeking for a relative any appointment, employment, promotion, or advancement in the agency in which he or she is serving or over which the official exercises jurisdiction or control. No person may be appointed, employed, promoted, or advanced in or to a position in an agency if such action has been advocated by a related public official who is serving in or exercising jurisdiction or control over the agency; this includes relatives of members of collegial government bodies. NOTE: This prohibition does not apply to school districts (except as provided in Sec. 1012.23, Fla. Stat.), community colleges and state universities, or to appointments of boards, other than those with land‐planning or zoning responsibilities, in municipalities of fewer than 35,000 residents. Also, the approval of budgets does not constitute “jurisdiction or control” for the purposes of this prohibition. This provision does not apply to volunteer emergency medical, firefighting, or police service providers. [Sec. 112.3135, Fla. Stat.]

Additional Restrictions

A state employee of the executive or judicial branch or the PSC is prohibited from directly or indirectly procuring contractual services for his or her agency from a business entity of which a relative is an officer, partner, director, or proprietor, or in which the employee, or his or her spouse, or children own more than a 5% interest. [Sec. 112.3185(6), Fla. Stat.]

POST OFFICE HOLDING AND EMPLOYMENT (REVOLVING DOOR) RESTRICTIONS

Lobbying by Former Legislators, Statewide Elected Officers, and Appointed State Officers

A member of the Legislature or a statewide elected or appointed state official is prohibited for two years following vacation of office from representing another person or entity for compensation before the government body or agency of which the individual was an officer or member. Former members of the Legislature are also prohibited for two years from lobbying the executive branch. [Art. II, Sec. 8(e), Fla. Const. and Sec. 112.313(9), Fla. Stat.]

Lobbying by Former State Employees

Certain employees of the executive and legislative branches of state government are prohibited from personally representing another person or entity for compensation before the

agency with which they were employed for a period of two years after leaving their positions, unless employed by another agency of state government. [Sec. 112.313(9), Fla. Stat.] These employees include the following:

Executive and legislative branch employees serving in the Senior Management Service and Selected Exempt Service, as well as any person employed by the Department of the Lottery having authority over policy or procurement.

Persons serving in the following position classifications: the Auditor General; the director of the Office of Program Policy Analysis and Government Accountability (OPPAGA); the Sergeant at Arms and Secretary of the Senate; the Sergeant at Arms and Clerk of the House of Representatives; the executive director and deputy executive director of the Commission on Ethics; an executive director, staff director, or deputy staff director of each joint committee, standing committee, or select committee of the Legislature; an executive director, staff director, executive assistant, legislative analyst, or attorney serving in the Office of the President of the Senate, the Office of the Speaker of the House of Representatives, the Senate Majority Party Office, the Senate Minority Party Office, the House Majority Party Office, or the House Minority Party Office; the Chancellor and Vice‐Chancellors of the State University System; the general counsel to the Board of Regents; the president, vice presidents, and deans of each state university; any person hired on a contractual basis and having the power normally conferred upon such persons, by whatever title; and any person having the power normally conferred upon the above positions.

This prohibition does not apply to a person who was employed by the Legislature or other agency prior to July 1, 1989; who was a defined employee of the State University System or the Public Service Commission who held such employment on December 31, 1994; or who reached normal retirement age and retired by July 1, 1991. It does apply to OPS employees.

PENALTIES: Persons found in violation of this section are subject to the penalties contained in the Code (see PENALTIES, Part V) as well as a civil penalty in an amount equal to the compensation which the person received for the prohibited conduct. [Sec. 112.313(9)(a)5, Fla. Stat.]

Additional Restrictions on Former State Employees

A former executive or judicial branch employee or PSC employee is prohibited from having employment or a contractual relationship, at any time after retirement or termination of employment, with any business entity (other than a public agency) in connection with a contract in which the employee participated personally and substantially by recommendation or decision while a public employee. [Sec. 112.3185(3), Fla. Stat.]

A former executive or judicial branch employee or PSC employee who has retired or terminated employment is prohibited from having any employment or contractual relationship for two years with any business entity (other than a public agency) in connection with a contract for services which was within his or her responsibility while serving as a state employee. [Sec.112.3185(4), Fla. Stat.]

Unless waived by the agency head, a former executive or judicial branch employee or PSC employee may not be paid more for contractual services provided by him or her to the former agency during the first year after leaving the agency than his or her annual salary before leaving. [Sec. 112.3185(5), Fla. Stat.]

These prohibitions do not apply to PSC employees who were so employed on or before Dec. 31, 1994.

Lobbying by Former Local Government Officers and Employees

A person elected to county, municipal, school district, or special district office is prohibited from representing another person or entity for compensation before the government body or agency of which he or she was an officer for two years after leaving office. Appointed officers and employees of counties, municipalities, school districts, and special districts may be subject to a similar restriction by local ordinance or resolution. [Sec. 112.313(13) and (14), Fla. Stat.]

VOTING CONFLICTS OF INTEREST

State public officers are prohibited from voting in an official capacity on any measure which they know would inure to their own special private gain or loss. A state public officer who abstains, or who votes on a measure which the officer knows would inure to the special private gain or loss of any principal by whom he or she is retained, of the parent organization or subsidiary or sibling of a corporate principal by which he or she is retained, of a relative, or of a business associate, must make every reasonable effort to file a memorandum of voting conflict with the recording secretary in advance of the vote. If that is not possible, it must be filed within 15 days after the vote occurs. The memorandum must disclose the nature of the officer’s interest in the matter.

No county, municipal, or other local public officer shall vote in an official capacity upon any measure which would inure to his or her special private gain or loss, or which the officer knows would inure to the special private gain or loss of any principal by whom he or she is retained, of the parent organization or subsidiary or sibling of a corporate principal by which he or she is retained, of a relative, or of a business associate. The officer must publicly announce the nature of his or her interest before the vote and must file a memorandum of voting conflict on Commission Form 8B with the meeting’s recording officer within 15 days after the vote occurs disclosing the nature of his or her interest in the matter. However, members of

community redevelopment agencies and district officers elected on a one‐acre, one‐vote basis are not required to abstain when voting in that capacity.

No appointed state or local officer shall participate in any matter which would inure to the officer’s special private gain or loss, the special private gain or loss of any principal by whom he or she is retained, of the parent organization or subsidiary or sibling of a corporate principal by which he or she is retained, of a relative, or of a business associate, without first disclosing the nature of his or her interest in the matter. The memorandum of voting conflict (Commission Form 8A or 8B) must be filed with the meeting’s recording officer, be provided to the other members of the agency, and be read publicly at the next meeting.

If the conflict is unknown or not disclosed prior to the meeting, the appointed official must orally disclose the conflict at the meeting when the conflict becomes known. Also, a written memorandum of voting conflict must be filed with the meeting’s recording officer within 15 days of the disclosure being made and must be provided to the other members of the agency, with the disclosure being read publicly at the next scheduled meeting. [Sec. 112.3143, Fla. Stat.]

DISCLOSURES

Conflicts of interest may occur when public officials are in a position to make decisions that affect their personal financial interests. This is why public officers and employees, as well as candidates who run for public office, are required to publicly disclose their financial interests. The disclosure process serves to remind officials of their obligation to put the public interest above personal considerations. It also helps citizens to monitor the considerations of those who spend their tax dollars and participate in public policy decisions or administration.

All public officials and candidates do not file the same degree of disclosure; nor do they all file at the same time or place. Thus, care must be taken to determine which disclosure forms a particular official or candidate is required to file.

The following forms are described below to set forth the requirements of the various disclosures and the steps for correctly providing the information in a timely manner.

FORM 1 ‐ Limited Financial Disclosure

Who Must File:

Persons required to file FORM 1 include all state officers, local officers, candidates for local elective office, and specified state employees as defined below (other than those officers who are required by law to file FORM 6).

STATE OFFICERS include:

Elected public officials not serving in a political subdivision of the state and any person appointed to fill a vacancy in such office, unless required to file full disclosure on Form 6.

Appointed members of each board, commission, authority, or council having statewide jurisdiction, excluding members of solely advisory bodies; but including judicial nominating commission members; directors of Enterprise Florida, Scripps Florida Funding Corporation, and CareerSource Florida, and members of the Council on the Social Status of Black Men and Boys; the Executive Director, governors, and senior managers of Citizens Property Insurance Corporation; governors and senior managers of Florida Workers’ Compensation Joint Underwriting Association, board members of the Northeast Florida Regional Transportation Commission, and members of the board of Triumph Gulf Coast, Inc.; members of the board of Florida is for Veterans, Inc.; and members of the Technology Advisory Council within the Agency for State Technology.

The Commissioner of Education, members of the State Board of Education, the Board of Governors, local boards of trustees and presidents of state universities, and members of the Florida Prepaid College Board.

LOCAL OFFICERS include:

Persons elected to office in any political subdivision (such as municipalities, counties, and special districts) and any person appointed to fill a vacancy in such office, unless required to file full disclosure on Form 6.

Appointed members of the following boards, councils, commissions, authorities, or other bodies of any county, municipality, school district, independent special district, or other political subdivision: the governing body of the subdivision; a community college or junior college district board of trustees; a board having the power to enforce local code provisions; a planning or zoning board, board of adjustments or appeals, community redevelopment agency board, or other board having the power to recommend, create, or modify land planning or zoning within the political subdivision, except for citizen advisory committees, technical coordinating committees, and similar groups who only have the power to make recommendations to planning or zoning boards, except for representatives of a military installation acting on behalf of all military installations within that jurisdiction; a pension board or retirement board empowered to invest pension or retirement funds or to determine entitlement to or amount of a pension or other retirement benefit.

Any other appointed member of a local government board who is required to file a statement of financial interests by the appointing authority or the enabling legislation, ordinance, or resolution creating the board.

Persons holding any of these positions in local government: mayor; county or city manager; chief administrative employee or finance director of a county, municipality, or other political subdivision; county or municipal attorney; chief county or municipal building inspector; county or municipal water resources coordinator; county or municipal pollution control director; county or municipal environmental control director; county or municipal administrator with power to grant or deny a land development permit; chief of police; fire chief; municipal clerk; appointed district school superintendent; community college president; district medical examiner; purchasing agent (regardless of title) having the authority to make any purchase exceeding $35,000 for the local governmental unit.

Members of governing boards of charter schools operated by a city or other public entity.

The officers, directors, and chief executive officer of a corporation, partnership, or other business entity that is serving as the chief administrative or executive officer or employee of a political subdivision, and any business entity employee who is acting as the chief administrative or executive officer or employee of the political subdivision. [Sec. 112.3136, Fla. Stat.]

SPECIFIED STATE EMPLOYEE includes:

Employees in the Office of the Governor or of a Cabinet member who are exempt from the Career Service System, excluding secretarial, clerical, and similar positions.

The following positions in each state department, commission, board, or council: secretary or state surgeon general, assistant or deputy secretary, executive director, assistant or deputy executive director, and anyone having the power normally conferred upon such persons, regardless of title.

The following positions in each state department or division: director, assistant or deputy director, bureau chief, assistant bureau chief, and any person having the power normally conferred upon such persons, regardless of title.

Assistant state attorneys, assistant public defenders, criminal conflict and civil regional counsel, assistant criminal conflict and civil regional counsel, public counsel, full‐time state employees serving as counsel or assistant counsel to a state agency, judges of compensation claims, administrative law judges, and hearing officers.

The superintendent or director of a state mental health institute established for training and research in the mental health field, or any major state institution or facility established for corrections, training, treatment, or rehabilitation.

State agency business managers, finance and accounting directors, personnel officers, grant coordinators, and purchasing agents (regardless of title) with power to make a purchase exceeding
$35,000.

The following positions in legislative branch agencies: each employee (other than those employed in maintenance, clerical, secretarial, or similar positions and legislative assistants exempted by the presiding officer of their house); and each employee of the Commission on Ethics.

What Must Be Disclosed:

FORM 1 requirements are set forth fully on the form. In general, this includes the reporting person’s sources and types of financial interests, such as the names of employers and addresses of real property holdings. NO DOLLAR VALUES ARE REQUIRED TO BE LISTED. In addition, the form requires the disclosure of certain relationships with, and ownership interests in, specified types of businesses such as banks, savings and loans, insurance companies, and utility companies.

When to File:

CANDIDATES for elected local office must file FORM 1 together with and at the same time they file their qualifying papers.

STATE and LOCAL OFFICERS and SPECIFIED STATE EMPLOYEES are required to file disclosure by July 1 of each year. They also must file within thirty days from the date of appointment or the beginning of employment. Those appointees requiring Senate confirmation must file prior to confirmation.

Where to File:

Each LOCAL OFFICER files FORM 1 with the Supervisor of Elections in the county in which he or she permanently resides.

A STATE OFFICER or SPECIFIED STATE EMPLOYEE files with the Commission on Ethics. [Sec.
112.3145, Fla. Stat.]

FORM 1F is the disclosure form required to be filed within 60 days after a public officer or employee required to file FORM 1 leaves his or her public position. The form covers the disclosure period between January 1 and the last day of office or employment within that year.

FORM 2 ‐ Quarterly Client Disclosure

The state officers, local officers, and specified state employees listed above, as well as elected constitutional officers, must file a FORM 2 if they or a partner or associate of their professional firm represent a client for compensation before an agency at their level of government.

A FORM 2 disclosure includes the names of clients represented by the reporting person or by any partner or associate of his or her professional firm for a fee or commission before agencies at the reporting person’s level of government. Such representations do not include appearances in ministerial matters, appearances before judges of compensation claims, or representations on behalf of one’s agency in one’s official capacity. Nor does the term include the preparation and filing of forms and applications merely for the purpose of obtaining or transferring a license, so long as the issuance of the license does not require a variance, special consideration, or a certificate of public convenience and necessity.

When to File:

This disclosure should be filed quarterly, by the end of the calendar quarter following the calendar quarter during which a reportable representation was made. FORM 2 need not be filed merely to indicate that no reportable representations occurred during the preceding quarter; it should be filed ONLY when reportable representations were made during the quarter.
Where To File:

LOCAL OFFICERS file with the Supervisor of Elections of the county in which they permanently reside.

STATE OFFICERS and SPECIFIED STATE EMPLOYEES file with the Commission on Ethics. [Sec.
112.3145(4), Fla. Stat.]

Who Must File:

Persons required by law to file FORM 6 include all elected constitutional officers and candidates for such office; the mayor and members of the city council and candidates for these offices in Jacksonville; the Duval County Superintendent of Schools; judges of compensation claims (pursuant to Sec. 440.442, Fla. Stat.); members of the Florida Housing Finance Corporation Board and members of expressway authorities, transportation authorities (except the Jacksonville Transportation Authority), bridge authority, or toll authorities created pursuant to Ch. 348 or 343, or 349, or other general law.

What Must be Disclosed:

FORM 6 is a detailed disclosure of assets, liabilities, and sources of income over $1,000 and their values, as well as net worth. Officials may opt to file their most recent income tax return in lieu of listing sources of income but still must disclose their assets, liabilities, and net worth. In addition, the form requires the disclosure of certain relationships with, and ownership interests in, specified types of businesses such as banks, savings and loans, insurance companies, and utility companies.

When and Where To File:

Incumbent officials must file FORM 6 annually by July 1 with the Commission on Ethics. CANDIDATES must file with the officer before whom they qualify at the time of qualifying. [Art. II, Sec. 8(a) and (i), Fla. Const., and Sec. 112.3144, Fla. Stat.]

Beginning January 1, 2022, all Form 6 disclosures must be filed electronically through the Commission’s electronic filing system. These disclosures will be published and searchable on the Commission’s website.

FORM 6F ‐ Final Form 6 Full and Public Disclosure

This is the disclosure form required to be filed within 60 days after a public officer or employee required to file FORM 6 leaves his or her public position. The form covers the disclosure period between January 1 and the last day of office or employment within that year.

FORM 9 ‐ Quarterly Gift Disclosure

Each person required to file FORM 1 or FORM 6, and each state procurement employee, must file a FORM 9, Quarterly Gift Disclosure, with the Commission on Ethics on the last day of any calendar quarter following the calendar quarter in which he or she received a gift worth more than $100, other than gifts

from relatives, gifts prohibited from being accepted, gifts primarily associated with his or her business or employment, and gifts otherwise required to be disclosed. FORM 9 NEED NOT BE FILED if no such gift was received during the calendar quarter.

Information to be disclosed includes a description of the gift and its value, the name and address of the donor, the date of the gift, and a copy of any receipt for the gift provided by the donor. [Sec. 112.3148, Fla. Stat.]

FORM 10 ‐ Annual Disclosure of Gifts from Government Agencies and Direct‐Support Organizations and Honorarium Event Related Expenses

State government entities, airport authorities, counties, municipalities, school boards, water management districts, and the South Florida Regional Transportation Authority, may give a gift worth more than $100 to a person required to file FORM 1 or FORM 6, and to state procurement employees, if a public purpose can be shown for the gift. Also, a direct‐support organization for a governmental entity may give such a gift to a person who is an officer or employee of that entity. These gifts are to be reported on FORM 10, to be filed by July 1.

The governmental entity or direct‐support organization giving the gift must provide the officer or employee with a statement about the gift no later than March 1 of the following year. The officer or employee then must disclose this information by filing a statement by July 1 with his or her annual financial disclosure that describes the gift and lists the donor, the date of the gift, and the value of the total gifts provided during the calendar year. State procurement employees file their statements with the Commission on Ethics. [Sec. 112.3148, Fla. Stat.]

In addition, a person required to file FORM 1 or FORM 6, or a state procurement employee, who receives expenses or payment of expenses related to an honorarium event from someone who is prohibited from giving him or her an honorarium, must disclose annually the name, address, and affiliation of the donor, the amount of the expenses, the date of the event, a description of the expenses paid or provided, and the total value of the expenses on FORM 10. The donor paying the expenses must provide the officer or employee with a statement about the expenses within 60 days of the honorarium event.

The disclosure must be filed by July 1, for expenses received during the previous calendar year, with the officer’s or employee’s FORM 1 or FORM 6. State procurement employees file their statements with the Commission on Ethics. [Sec. 112.3149, Fla. Stat.]

However, notwithstanding Sec. 112.3149, Fla. Stat., no executive branch or legislative lobbyist or principal shall make, directly or indirectly, and no executive branch agency official or employee who files FORM 1 or FORM 6 shall knowingly accept, directly or indirectly, any expenditure made for the

purpose of lobbying. This may include gifts or honorarium event related expenses that formerly were permitted under Sections 112.3148 and 112.3149. [Sec. 112.3215, Fla. Stat.] Similar prohibitions apply to legislative officials and employees. However, these laws are not administered by the Commission on Ethics. [Sec. 11.045, Fla. Stat.] In addition, gifts, which include anything not primarily related to political activities authorized under ch. 106, are prohibited from political committees. [Sec. 112.31485 Fla. Stat.]

FORM 30 ‐ Donor’s Quarterly Gift Disclosure

As mentioned above, the following persons and entities generally are prohibited from giving a gift worth more than $100 to a reporting individual (a person required to file FORM 1 or FORM 6) or to a state procurement employee: a political committee; a lobbyist who lobbies the reporting individual’s or procurement employee’s agency, and the partner, firm, employer, or principal of such a lobbyist; and vendors. If such person or entity makes a gift worth between $25 and $100 to a reporting individual or state procurement employee (that is not accepted in behalf of a governmental entity or charitable organization), the gift should be reported on FORM 30. The donor also must notify the recipient at the time the gift is made that it will be reported.

The FORM 30 should be filed by the last day of the calendar quarter following the calendar quarter in which the gift was made. If the gift was made to an individual in the legislative branch, FORM 30 should be filed with the Lobbyist Registrar. [See page 35 for address.] If the gift was to any other reporting individual or state procurement employee, FORM 30 should be filed with the Commission on Ethics.

However, notwithstanding Section 112.3148, Fla. Stat., no executive branch lobbyist or principal shall make, directly or indirectly, and no executive branch agency official or employee who files FORM 1 or FORM 6 shall knowingly accept, directly or indirectly, any expenditure made for the purpose of lobbying. This may include gifts that formerly were permitted under Section 112.3148. [Sec. 112.3215, Fla. Stat.] Similar prohibitions apply to legislative officials and employees. However, these laws are not administered by the Commission on Ethics. [Sec. 11.045, Fla. Stat.] In addition, gifts from political committees are prohibited. [Sec. 112.31485, Fla. Stat.]

FORM 1X AND FORM 6X ‐ Amendments to Form 1 and Form 6

These forms are provided for officers or employees to amend their previously filed Form 1 or Form
6.

AVAILABILITY OF FORMS

LOCAL OFFICERS and EMPLOYEES who must file FORM 1 annually will be sent the form by mail from the Supervisor of Elections in the county in which they permanently reside not later than JUNE 1 of each year. Newly elected and appointed officials or employees should contact the heads of their agencies for copies of the form or download it from www.ethics.state.fl.us, as should those persons who are required to file their final disclosure statements within 60 days of leaving office or employment. The Form 1 will be filed electronically with the Florida Commission on Ethics via the Electronic Financial Disclosure Management System (EFDMS), beginning in 2023.

Beginning January 1, 2022, ELECTED CONSTITUTIONAL OFFICERS and other officials who must file Form 6 annually must file electronically via the Commission’s Electronic Financial Disclosure Management System (EFDMS). Paper forms will not be promulgated. Communications regarding the annual filing requirement will be sent via email to filers no later than June 1. Form 6 filers will receive an emailed invitation to register for EFDMS in March 2022. Filers requiring earlier access should contact the Commission to request an invitation. Filers must maintain an updated email address in their User Profile in EFDMS.

OTHER STATE OFFICERS, and SPECIFIED STATE EMPLOYEES who must file Form 1 annually will be sent the forms by mail from the Florida Commission on Ethics by June 1, 2022. Newly elected and appointed officers and employees should contact the head of their agencies for copies of the form or download the form from www.ethics.state.fl.us, as should those persons who are required to file their final financial disclosure statement within 60 days of leaving office or employment.

PENALTIES

Non‐criminal Penalties for Violation of the Sunshine Amendment and the Code of Ethics

There are no criminal penalties for violation of the Sunshine Amendment and the Code of Ethics. Penalties for violation of these laws may include: impeachment, removal from office or employment, suspension, public censure, reprimand, demotion, reduction in salary level, forfeiture of no more than one‐third salary per month for no more than twelve months, a civil penalty not to exceed $10,000, and restitution of any pecuniary benefits received, and triple the value of a gift from a political committee.

Penalties for Candidates

CANDIDATES for public office who are found in violation of the Sunshine Amendment or the Code of Ethics may be subject to one or more of the following penalties: disqualification from being on the ballot, public censure, reprimand, or a civil penalty not to exceed $10,000, and triple the value of a gift received from a political committee.

Penalties for Former Officers and Employees

FORMER PUBLIC OFFICERS or EMPLOYEES who are found in violation of a provision applicable to former officers or employees or whose violation occurred prior to such officer’s or employee’s leaving public office or employment may be subject to one or more of the following penalties: public censure and reprimand, a civil penalty not to exceed $10,000, and restitution of any pecuniary benefits received, and triple the value of a gift received from a political committee.

Penalties for Lobbyists and Others

An executive branch lobbyist who has failed to comply with the Executive Branch Lobbying Registration law (see Part VIII) may be fined up to $5,000, reprimanded, censured, or prohibited from lobbying executive branch agencies for up to two years. Lobbyists, their employers, principals, partners, and firms, and political committees and committees of continuous existence who give a prohibited gift or honorarium or fail to comply with the gift reporting requirements for gifts worth between $25 and $100, may be penalized by a fine of not more than $5,000 and a prohibition on lobbying, or employing a lobbyist to lobby, before the agency of the public officer or employee to whom the gift was given for up to two years. Any agent or person acting on behalf of a political committee giving a prohibited gift is personally liable for a civil penalty of up to triple the value of the gift.

Executive Branch lobbying firms that fail to timely file their quarterly compensation reports may be fined
$50 per day per report for each day the report is late, up to a maximum fine of $5,000 per report.

Felony Convictions: Forfeiture of Retirement Benefits

Public officers and employees are subject to forfeiture of all rights and benefits under the retirement system to which they belong if convicted of certain offenses. The offenses include embezzlement or theft of public funds; bribery; felonies specified in Chapter 838, Florida Statutes; impeachable offenses; and felonies committed with intent to defraud the public or their public agency. [Sec. 112.3173, Fla. Stat.]

Automatic Penalties for Failure to File Annual Disclosure

Public officers and employees required to file either Form 1 or Form 6 annual financial disclosure are subject to automatic fines of $25 for each day late the form is filed after September 1, up to a maximum penalty of $1,500. [Sec. 112.3144 and 112.3145, Fla. Stat.]

ADVISORY OPINIONS

Conflicts of interest may be avoided by greater awareness of the ethics laws on the part of public officials and employees through advisory assistance from the Commission on Ethics.

Who Can Request an Opinion

Any public officer, candidate for public office, or public employee in Florida who is in doubt about the applicability of the standards of conduct or disclosure laws to himself or herself, or anyone who has the power to hire or terminate another public employee, may seek an advisory opinion from the Commission about himself or herself or that employee.

How to Request an Opinion

Opinions may be requested by letter presenting a question based on a real situation and including a detailed description of the situation. Opinions are issued by the Commission and are binding on the conduct of the person who is the subject of the opinion, unless material facts were omitted or misstated in the request for the opinion. Published opinions will not bear the name of the persons involved unless they consent to the use of their names; however, the request and all information pertaining to it is a public record, made available to the Commission and to members of the public in advance of the Commission’s consideration of the question.

How to Obtain Published Opinions

All of the Commission’s opinions are available for viewing or download at its website: www.ethics.state.fl.us.

COMPLAINTS

Citizen Involvement

The Commission on Ethics cannot conduct investigations of alleged violations of the Sunshine Amendment or the Code of Ethics unless a person files a sworn complaint with the Commission alleging such violation has occurred, or a referral is received, as discussed below.

If you have knowledge that a person in government has violated the standards of conduct or disclosure laws described above, you may report these violations to the Commission by filing a sworn complaint  on  the  form  prescribed  by  the  Commission  and  available  for  download  at

www.ethics.state.fl.us. The Commission is unable to take action based on learning of such misdeeds through newspaper reports, telephone calls, or letters.

You can obtain a complaint form (FORM 50), by contacting the Commission office at the address or phone number shown on the inside front cover of this booklet, or you can download it from the Commission’s website:
www.ethics.state.fl.us.

Referrals

The Commission may accept referrals from: the Governor, the Florida Department of Law Enforcement, a State Attorney, or a U.S. Attorney. A vote of six of the Commission’s nine members is required to proceed on such a referral.

Confidentiality

The complaint or referral, as well as all proceedings and records relating thereto, is confidential until the accused requests that such records be made public or until the matter reaches a stage in the Commission’s proceedings where it becomes public. This means that unless the Commission receives a written waiver of confidentiality from the accused, the Commission is not free to release any documents or to comment on a complaint or referral to members of the public or press, so long as the complaint or referral remains in a confidential stage.

A COMPLAINT OR REFERRAL MAY NOT BE FILED WITH RESPECT TO A CANDIDATE ON THE DAY OF THE ELECTION, OR WITHIN THE 30 CALENDAR DAYS PRECEDING THE ELECTION DATE, UNLESS IT IS BASED ON PERSONAL INFORMATION OR INFORMATION OTHER THAN HEARSAY.

How the Complaint Process Works

Complaints which allege a matter within the Commission’s jurisdiction are assigned a tracking number and Commission staff forwards a copy of the original sworn complaint to the accused within five working days of its receipt. Any subsequent sworn amendments to the complaint also are transmitted within five working days of their receipt.

Once a complaint is filed, it goes through three procedural stages under the Commission’s rules. The first stage is a determination of whether the allegations of the complaint are legally sufficient: that is, whether they indicate a possible violation of any law over which the Commission has jurisdiction. If the complaint is found not to be legally sufficient, the Commission will order that the complaint be dismissed without investigation, and all records relating to the complaint will become public at that time.

In cases of very minor financial disclosure violations, the official will be allowed an opportunity to correct or amend his or her disclosure form. Otherwise, if the complaint is found to be legally sufficient, a preliminary investigation will be undertaken by the investigative staff of the Commission. The second stage of the Commission’s proceedings involves this preliminary investigation and a decision by the Commission as to whether there is probable cause to believe that there has been a violation of any of the ethics laws. If the Commission finds no probable cause to believe there has been a violation of the ethics laws, the complaint will be dismissed and will become a matter of public record. If the Commission finds probable cause to believe there has been a violation of the ethics laws, the complaint becomes public and usually enters the third stage of proceedings. This stage requires the Commission to decide whether the law was actually violated and, if so, whether a penalty should be recommended. At this stage, the accused has the right to request a public hearing (trial) at which evidence is presented, or the Commission may order that such a hearing be held. Public hearings usually are held in or near the area where the alleged violation occurred.

When the Commission concludes that a violation has been committed, it issues a public report of its findings and may recommend one or more penalties to the appropriate disciplinary body or official.

When the Commission determines that a person has filed a complaint with knowledge that the complaint contains one or more false allegations or with reckless disregard for whether the complaint contains false allegations, the complainant will be liable for costs plus reasonable attorney’s fees incurred by the person complained against. The Department of Legal Affairs may bring a civil action to recover such fees and costs, if they are not paid voluntarily within 30 days.

Dismissal of Complaints At Any Stage of Disposition

The Commission may, at its discretion, dismiss any complaint at any stage of disposition should it determine that the public interest would not be served by proceeding further, in which case the Commission will issue a public report stating with particularity its reasons for the dismissal. [Sec. 112.324(12), Fla. Stat.]

Statute of Limitations

All sworn complaints alleging a violation of the Sunshine Amendment or the Code of Ethics must be filed with the Commission within five years of the alleged violation or other breach of the public trust. Time starts to run on the day AFTER the violation or breach of public trust is committed. The statute of limitations is tolled on the day a sworn complaint is filed with the Commission. If a complaint is filed and the statute of limitations has run, the complaint will be dismissed. [Sec. 112.3231, Fla. Stat.]

EXECUTIVE BRANCH LOBBYING

Any person who, for compensation and on behalf of another, lobbies an agency of the executive branch of state government with respect to a decision in the area of policy or procurement may be required to register as an executive branch lobbyist. Registration is required before lobbying an agency and is renewable annually. In addition, each lobbying firm must file a compensation report with the Commission for each calendar quarter during any portion of which one or more of the firm’s lobbyists were registered to represent a principal. As noted above, no executive branch lobbyist or principal can make, directly or indirectly, and no executive branch agency official or employee who files FORM 1 or FORM 6 can knowingly accept, directly or indirectly, any expenditure made for the purpose of lobbying. [Sec. 112.3215, Fla. Stat.]

Paying an executive branch lobbyist a contingency fee based upon the outcome of any specific executive branch action, and receiving such a fee, is prohibited. A violation of this prohibition is a first degree misdemeanor, and the amount received is subject to forfeiture. This does not prohibit sales people from receiving a commission. [Sec. 112.3217, Fla. Stat.]

Executive branch departments, state universities, community colleges, and water management districts are prohibited from using public funds to retain an executive branch (or legislative branch) lobbyist, although these agencies may use full‐time employees as lobbyists. [Sec. 11.062, Fla. Stat.]

Online registration and filing is available at www.floridalobbyist.gov. Additional information about the executive branch lobbyist registration system may be obtained by contacting the Lobbyist Registrar at the following address:

Executive Branch Lobbyist Registration Room G‐68, Claude Pepper Building 111 W. Madison Street
Tallahassee, FL 32399‐1425 Phone: 850/922‐4987

WHISTLE‐BLOWER’S ACT

In 1986, the Legislature enacted a “Whistle‐blower’s Act” to protect employees of agencies and government contractors from adverse personnel actions in retaliation for disclosing information in a sworn complaint alleging certain types of improper activities. Since then, the Legislature has revised this law to afford greater protection to these employees.

While this language is contained within the Code of Ethics, the Commission has no jurisdiction or authority to proceed against persons who violate this Act. Therefore, a person who has disclosed

information alleging improper conduct governed by this law and who may suffer adverse consequences as a result should contact one or more of the following: the Office of the Chief Inspector General in the Executive Office of the Governor; the Department of Legal Affairs; the Florida Commission on Human Relations; or a private attorney. [Sec. 112.3187 ‐ 112.31895, Fla. Stat.]

ADDITIONAL INFORMATION

As mentioned above, we suggest that you review the language used in each law for a more detailed understanding of Florida’s ethics laws. The “Sunshine Amendment” is Article II, Section 8, of the Florida Constitution. The Code of Ethics for Public Officers and Employees is contained in Part III of Chapter 112, Florida Statutes.

Additional information about the Commission’s functions and interpretations of these laws may be found in Chapter 34 of the Florida Administrative Code, where the Commission’s rules are published, and in The Florida Administrative Law Reports, which until 2005 published many of the Commission’s final orders. The Commission’s rules, orders, and opinions also are available at www.ethics.state.fl.us.

If you are a public officer or employee concerned about your obligations under these laws, the staff of the Commission will be happy to respond to oral and written inquiries by providing information about the law, the Commission’s interpretations of the law, and the Commission’s procedures.

TRAINING

Constitutional officers, elected municipal officers, and commissioners of community redevelopment agencies (CRAs) are required to receive a total of four hours training, per calendar year, in the area of ethics, public records, and open meetings. The Commission on Ethics does not track compliance or certify providers.

Visit the training page on the Commission’s website for up‐to‐date rules, opinions, audio/video training, and opportunities for live training conducted by Commission staff. A comprehensive online training course addressing Florida’s Code of Ethics, as well as Sunshine Law, and Public Records Act is available via a link on the Commission’s homepage.

Oath of Office

COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS
OATH OF OFFICE

I,	, A CITIZEN OF THE STATE OF FLORIDA AND OF THE UNITED STATES OF AMERICA, AND BEING EMPLOYED BY OR AN OFFICER OF
	 COMMUNITY DEVELOPMENT DISTRICT AND A RECIPIENT OF PUBLIC FUNDS AS SUCH EMPLOYEE OR OFFICER, DO HEREBY SOLEMNLY SWEAR OR AFFIRM THAT I WILL SUPPORT THE CONSTITUTION OF THE UNITED STATES AND OF THE STATE OF FLORIDA.

Board Supervisor
ACKNOWLEDGMENT OF OATH BEING TAKEN STATE OF FLORIDA
COUNTY OF 	

The foregoing oath was administered before me this 	 day of 	, 20 , by 		, who personally appeared before me, and is personally known to me or has produced 			 as identification, and is the person described in and who took the aforementioned oath as a Member of the Board of Supervisors of 	 Community Development District and acknowledged to and before me that he/she took said oath for the purposes therein expressed.

(NOTARY SEAL)

Notary Public, State of Florida

Print Name: 	

Commission No.: 	 Expires: 	

Financial Disclosure Form 1

FORM 1		STATEMENT OF			2021	
Please print or type your name, mailing address, agency name, and position below:	FINANCIAL INTERESTS	FOR OFFICE USE ONLY:	
LAST NAME -- FIRST NAME -- MIDDLE NAME :		
MAILING ADDRESS :		
		
CITY :	ZIP :	COUNTY :		
NAME OF AGENCY :		
NAME OF OFFICE OR POSITION HELD OR SOUGHT :		
CHECK ONLY IF  CANDIDATE	OR	 NEW EMPLOYEE OR APPOINTEE		
**** THIS SECTION MUST BE COMPLETED ****
DISCLOSURE PERIOD:
THIS STATEMENT REFLECTS YOUR FINANCIAL INTERESTS FOR CALENDAR YEAR ENDING DECEMBER 31, 2021.

MANNER OF CALCULATING REPORTABLE INTERESTS:
FILERS HAVE THE OPTION OF USING REPORTING THRESHOLDS THAT ARE ABSOLUTE DOLLAR VALUES, WHICH REQUIRES FEWER CALCULATIONS, OR USING COMPARATIVE THRESHOLDS, WHICH ARE USUALLY BASED ON PERCENTAGE VALUES
(see instructions for further details). CHECK THE ONE YOU ARE USING (must check one):
COMPARATIVE (PERCENTAGE) THRESHOLDS	OR	DOLLAR VALUE THRESHOLDS	
PART A -- PRIMARY SOURCES OF INCOME [Major sources of income to the reporting person - See instructions] (If you have nothing to report, write "none" or "n/a")	
NAME OF SOURCE
OF INCOME	SOURCE'S
ADDRESS	DESCRIPTION OF THE SOURCE'S
PRINCIPAL BUSINESS ACTIVITY	

			
			
PART B -- SECONDARY SOURCES OF INCOME
[Major customers, clients, and other sources of income to businesses owned by the reporting person - See instructions] (If you have nothing to report, write "none" or "n/a")
NAME OF	NAME OF MAJOR SOURCES	ADDRESS	PRINCIPAL BUSINESS	
BUSINESS ENTITY	OF BUSINESS' INCOME	OF SOURCE	ACTIVITY OF SOURCE	

				
PART C -- REAL PROPERTY [Land, buildings owned by the reporting person - See instructions]
(If you have nothing to report, write "none" or "n/a")	You are not limited to the space on the lines on this form. Attach additional sheets, if necessary.
FILING INSTRUCTIONS for when
and where to file this form are
located at the bottom of page 2.

INSTRUCTIONS on who must file this form and how to fill it out
begin on page 3.	

		





CE FORM 1 - Effective: January 1, 2022	(Continued on reverse side)	PAGE 1

PART D — INTANGIBLE PERSONAL PROPERTY [Stocks, bonds, certificates of deposit, etc. - See instructions]
(If you have nothing to report, write "none" or "n/a")	
TYPE OF INTANGIBLE	BUSINESS ENTITY TO WHICH THE PROPERTY RELATES	

PART E — LIABILITIES [Major debts - See instructions]
(If you have nothing to report, write "none" or "n/a")	
NAME OF CREDITOR	ADDRESS OF CREDITOR	

PART F — INTERESTS IN SPECIFIED BUSINESSES [Ownership or positions in certain types of businesses - See instructions] (If you have nothing to report, write "none" or "n/a")
BUSINESS ENTITY # 1	BUSINESS ENTITY # 2	
		
NAME OF BUSINESS ENTITY			
ADDRESS OF BUSINESS ENTITY			
PRINCIPAL BUSINESS ACTIVITY			
POSITION HELD WITH ENTITY			
I OWN MORE THAN A 5% INTEREST IN THE BUSINESS			
NATURE OF MY OWNERSHIP INTEREST			
PART G — TRAINING For elected municipal officers, appointed school superintendents, and commissioners of a community redevelopment agency created under Part III, Chapter 163 required to complete annual ethics training pursuant to section 112.3142, F.S.
	I CERTIFY THAT I HAVE COMPLETED THE REQUIRED TRAINING.	
IF ANY OF PARTS A THROUGH G ARE CONTINUED ON A SEPARATE SHEET, PLEASE CHECK HERE  	
SIGNATURE OF FILER:
Signature:

Date Signed:	CPA or ATTORNEY SIGNATURE ONLY
If a certified public accountant licensed under Chapter 473, or attorney in good standing with the Florida Bar prepared this form for you, he or she must complete the following statement:
I, 	, prepared the CE Form 1 in accordance with Section 112.3145, Florida Statutes, and the instructions to the form. Upon my reasonable knowledge and belief, the disclosure herein is true and correct.
CPA/Attorney Signature:			 Date Signed: 			
FILING INSTRUCTIONS:
If you were mailed the form by the Commission on Ethics or a County Candidates file this form together with their filing papers.
Supervisor of Elections for your annual disclosure filing, return the MULTIPLE FILING UNNECESSARY: A candidate who files a Form form to that location. To determine what category your position falls 1 with a qualifying officer is not required to file with the Commission under, see page 3 of instructions.	or Supervisor of Elections.
Local officers/employees file with the Supervisor of Elections WHEN TO FILE: Initially, each local officer/employee, state officer, of the county in which they permanently reside. (If you do not and specified state employee must file within 30 days of the permanently reside in Florida, file with the Supervisor of the county date of his or her appointment or of the beginning of employment. where your agency has its headquarters.) Form 1 filers who file with  Appointees who must be confirmed by the Senate must file prior to
the Supervisor of Elections may file by mail or email. Contact your  confirmation, even if that is less than 30 days from the date of their
Supervisor of Elections for the mailing address or email address to  appointment.
use. Do not email your form to the Commission on Ethics, it will be
returned.	Candidates must file at the same time they file their qualifying
State officers or specified state employees who file with the  papers.
Commission on Ethics may file by mail or email. To file by mail, Thereafter, file by July 1 following each calendar year in which they send the completed form to P.O. Drawer 15709, Tallahassee, FL hold their positions.
32317-5709; physical address: 325 John Knox Rd, Bldg E, Ste 200, Finally, file a final disclosure form (Form 1F) within 60 days of Tallahassee, FL 32303. To file with the Commission by email, scan leaving office or employment. Filing a CE Form 1F (Final Statement your completed form and any attachments as a pdf (do not use any of Financial Interests) does not relieve the filer of filing a CE Form 1
other format), send it to CEForm1@leg.state.fl.us and retain a copy if the filer was in his or her position on December 31, 2021.
for your records. Do not file by both mail and email. Choose only one filing method. Form 6s will not be accepted via email.	
CE FORM 1 - Effective: January 1, 2022.	PAGE 2

NOTICE 
Annual Statements of Financial Interests are due July 1. If the annual form is not filed or postmarked by September 1, an automatic fine of $25 for each day late will be imposed, up to a maximum penalty of $1,500. Failure to file also can result in removal from public office or employment. [s. 112.3145, F.S.]
In addition, failure to make any required disclosure constitutes grounds for and may be punished by one or more of the following: disqualification from being on the ballot, impeachment, removal or suspension from office or employment, demotion, reduction in salary, reprimand, or a civil penalty not exceeding $10,000. [s. 112.317, F.S.]

WHO MUST FILE FORM 1:	
Elected public officials not serving in a political subdivision of the or municipal water resources coordinator; county or municipal pollution state and any person appointed to fill a vacancy in such office, unless control director; county or municipal environmental control director; county required to file full disclosure on Form 6.	or municipal administrator with power to grant or deny a land development
Appointed members of each board, commission, authority, or permit; chief of police; fire chief; municipal clerk; appointed district school council having statewide jurisdiction, excluding members of solely advisory superintendent; community college president; district medical examiner; bodies, but including judicial nominating commission members; Directors purchasing agent (regardless of title) having the authority to make any of Enterprise Florida, Scripps Florida Funding Corporation, and Career  purchase exceeding $35,000 for the local governmental unit.
Source Florida; and members of the Council on the Social Status of Black	8) Officers and employees of entities serving as chief administrative Men and Boys; the Executive Director, Governors, and senior managers of  officer of a political subdivision.
Citizens Property Insurance Corporation; Governors and senior managers	9) Members of governing boards of charter schools operated by a of Florida Workers' Compensation Joint Underwriting Association; board  city or other public entity.
members of the Northeast Fla. Regional Transportation Commission; board	10) Employees in the office of the Governor or of a Cabinet member members of Triumph Gulf Coast, Inc; board members of Florida Is For who are exempt from the Career Service System, excluding secretarial, Veterans, Inc.; and members of the Technology Advisory Council within the  clerical, and similar positions.
Agency for State Technology.	11) The following positions in each state department, commission,
The Commissioner of Education, members of the State Board board, or council: Secretary, Assistant or Deputy Secretary, Executive of Education, the Board of Governors, the local Boards of Trustees and Director, Assistant or Deputy Executive Director, and anyone having the Presidents of state universities, and the Florida Prepaid College Board.	power normally conferred upon such persons, regardless of title.
Persons elected to office in any political subdivision (such as		12) The following positions in each state department or division: municipalities, counties, and special districts) and any person appointed to Director, Assistant or Deputy Director, Bureau Chief, and any person fill a vacancy in such office, unless required to file Form 6.	having the power normally conferred upon such persons, regardless of
Appointed members of the following boards, councils,  title.
commissions, authorities, or other bodies of county, municipality, school	13) Assistant State Attorneys, Assistant Public Defenders, criminal district, independent special district, or other political subdivision: the conflict and civil regional counsel, and assistant criminal conflict and civil governing body of the subdivision; community college or junior college regional counsel, Public Counsel, full-time state employees serving as district boards of trustees; boards having the power to enforce local code  counsel or assistant counsel to a state agency, administrative law judges, provisions; boards of adjustment; community redevelopment agencies;  and hearing officers.
planning or zoning boards having the power to recommend, create, or	14) The Superintendent or Director of a state mental health institute modify land planning or zoning within a political subdivision, except for established for training and research in the mental health field, or any major citizen advisory committees, technical coordinating committees, and similar  state institution or facility established for corrections, training, treatment, or groups who only have the power to make recommendations to planning  rehabilitation.
or zoning boards, and except for representatives of a military installation	15) State agency Business Managers, Finance and Accounting acting on behalf of all military installations within that jurisdiction; pension  Directors, Personnel Officers, Grant Coordinators, and purchasing agents or retirement boards empowered to invest pension or retirement funds  (regardless of title) with power to make a purchase exceeding $35,000.
or determine entitlement to or amount of pensions or other retirement		16) The following positions in legislative branch agencies: each benefits, and the Pinellas County Construction Licensing Board.		employee (other than those employed in maintenance, clerical, secretarial, 6)	Any appointed member of a local government board who is	or similar positions and legislative assistants exempted by the presiding required to file a statement of financial interests by the appointing authority		officer of their house); and each employee of the Commission on
or the enabling legislation, ordinance, or resolution creating the board.	Ethics.
7) Persons holding any of these positions in local government:	17) Each member of the governing body of a “large-hub commercial mayor; county or city manager; chief administrative employee or finance service airport,” as defined in Section 112.3144(1)(c), Florida director of a county, municipality, or other political subdivision; county or Statutes, except for members required to comply with the financial municipal attorney; chief county or municipal building inspector; county  disclosure requirements of s. 8, Article II of the State Constitution.	
INSTRUCTIONS FOR COMPLETING FORM 1:	
INTRODUCTORY INFORMATION (Top of Form): If your  OFFICE OR POSITION HELD OR SOUGHT: The title of
name, mailing address, public agency, and position are already the office or position you hold, are seeking, or held during the printed on the form, you do not need to provide this information  disclosure period even if you have since left that position. If you unless it should be changed. To change any of this information,  are a candidate for office or are a new employee or appointee, write the correct information on the form, and contact your  check the appropriate box.
agency's financial disclosure coordinator. You can find your PUBLIC RECORD: The disclosure form and everything coordinator on the Commission on Ethics website: www.ethics. attached to it is a public record. Your social security number,  state.fl.us.	bank account, debit, charge, and credit card numbers are not 
NAME OF AGENCY: The name of the governmental unit  required and you should redact them from any documents you 
which you serve or served, by which you are or were employed,  file. If you are an active or former officer or employee listed in or for which you are a candidate.	Section 119.071, F.S., whose home address is exempt from DISCLOSURE PERIOD: The “disclosure period” for your  disclosure, the Commission will maintain that confidentiality if
report is the calendar year ending December 31, 2021.	you submit a written and notarized request.	
CE FORM 1 - Effective: January 1, 2022. Incorporated by reference in Rule 34-8.202, F.A.C.	PAGE 3

MANNER OF CALCULATING REPORTABLE INTEREST
Filers have the option of reporting based on either thresholds that are comparative (usually, based on percentage values) or thresholds that are based on absolute dollar values. The instructions on the following pages specifically describe the different thresholds. Check the box that reflects the choice you have made. You must use the type of threshold you have chosen for each part of the form. In other words, if you choose to report based on absolute dollar value thresholds, you cannot use a percentage threshold on any part of the form.
IF YOU HAVE CHOSEN DOLLAR VALUE THRESHOLDS
THE FOLLOWING INSTRUCTIONS APPLY	
PART A — PRIMARY SOURCES OF INCOME	or beneficial interest) more than 5% of the total assets or capital [Required by s. 112.3145(3)(b)1, F.S.]	stock of a business entity (a corporation, partnership, LLC, limited
partnership, proprietorship, joint venture, trust, firm, etc., doing
Part A is intended to require the disclosure of your principal	business in Florida); and,
sources of income during the disclosure period. You do not have to	(2) You received more than $5,000 of your gross income during the disclose any public salary or public position(s). The income of your	disclosure period from that business entity.
spouse need not be disclosed; however, if there is joint income to
you and your spouse from property you own jointly (such as interest If your interests and gross income exceeded these thresholds, then for that or dividends from a bank account or stocks), you should disclose the business entity you must list every source of income to the business entity source of that income if it exceeded the threshold.	which exceeded 10% of the business entity’s gross income (computed on
the basis of the business entity's most recently completed fiscal year), the
Please list in this part of the form the name, address, and source’s address, and the source's principal business activity. principal business activity of each source of your income which
exceeded $2,500 of gross income received by you in your own name	Examples:
or by any other person for your use or benefit.		— You are the sole proprietor of a dry cleaning business, from which "Gross income" means the same as it does for income tax	you received more than $5,000. If only one customer, a uniform rental purposes, even if the income is not actually taxable, such as interest		company, provided more than 10% of your dry cleaning business, you
on tax-free bonds. Examples include: compensation for services,	must list the name of the uniform rental company, its address, and its
income from business, gains from property dealings, interest, rents,	principal business activity (uniform rentals).
dividends, pensions, IRA distributions, social security, distributive		— You are a 20% partner in a partnership that owns a shopping mall share of partnership gross income, and alimony if considered gross		and your partnership income exceeded the above thresholds. List each income under federal law, but not child support.		tenant of the mall that provided more than 10% of the partnership's Examples:	gross income and the tenant's address and principal business activity.
If you were employed by a company that manufactures PART C — REAL PROPERTY
computers and received more than $2,500, list the name of the	[Required by s. 112.3145(3)(b)3, F.S.]
company, its address, and its principal business activity (computer
manufacturing).	In this part, list the location or description of all real property in Florida
If you were a partner in a law firm and your distributive share in which you owned directly or indirectly at any time during the disclosure of partnership gross income exceeded $2,500, list the name of period in excess of 5% of the property’s value. You are not required to list the firm, its address, and its principal business activity (practice of your residences. You should list any vacation homes if you derive income law).	from them.
If you were the sole proprietor of a retail gift business and your	Indirect ownership includes situations where you are a beneficiary of a gross income from the business exceeded $2,500, list the name trust that owns the property, as well as situations where you own more than of the business, its address, and its principal business activity 5% of a partnership or corporation that owns the property. The value of the (retail gift sales).	property may be determined by the most recently assessed value for tax
purposes, in the absence of a more accurate fair market value.
If you received income from investments in stocks and bonds,	The location or description of the property should be sufficient to list each individual company from which you derived more than enable anyone who looks at the form to identify the property. A street
$2,500. Do not aggregate all of your investment income.	address should be used, if one exists.
If more than $2,500 of your gross income was gain from the
sale of property (not just the selling price), list as a source of PART D — INTANGIBLE PERSONAL PROPERTY
income the purchaser’s name, address and principal business	[Required by s. 112.3145(3)(b)3, F.S.]
activity. If the purchaser’s identity is unknown, such as where		Describe any intangible personal property that, at any time during the securities listed on an exchange are sold through a brokerage disclosure period, was worth more than $10,000 and state the business firm, the source of income should be listed as "sale of (name of entity to which the property related. Intangible personal property includes company) stock," for example.	things such as cash on hand, stocks, bonds, certificates of deposit, vehicle
If more than $2,500 of your gross income was in the form	leases, interests in businesses, beneficial interests in trusts, money owed
of interest from one particular financial institution (aggregating	you (including, but not limited to, loans made as a candidate to your own interest from all CD’s, accounts, etc., at that institution), list the	campaign), Deferred Retirement Option Program (DROP) accounts, the name of the institution, its address, and its principal business	Florida Prepaid College Plan, and bank accounts in which you have an activity.	ownership interest. Intangible personal property also includes investment products held in IRAs, brokerage accounts, and the Florida College
PART B — SECONDARY SOURCES OF INCOME	Investment Plan. Note that the product contained in a brokerage account, [Required by s. 112.3145(3)(b)2, F.S.]	IRA, or the Florida College Investment Plan is your asset—not the account
or plan itself. Things like automobiles and houses you own, jewelry, and
This part is intended to require the disclosure of major customers, paintings are not intangible property. Intangibles relating to the same clients, and other sources of income to businesses in which you own an business entity may be aggregated; for example, CDs and savings interest. It is not for reporting income from second jobs. That kind of income  accounts with the same bank. Property owned as tenants by the entirety or should be reported in Part A "Primary Sources of Income," if it meets the as joint tenants with right of survivorship, including bank accounts owned in reporting threshold. You will not have anything to report unless, during the such a manner, should be valued at 100%. The value of a leased vehicle disclosure period:	is the vehicle’s present value minus the lease residual (a number found on
(1) You owned (either directly or indirectly in the form of an equitable	the lease document).	
CE FORM 1 - Effective: January 1, 2022. Incorporated by reference in Rule 34-8.202, F.A.C..	PAGE 4

PART E — LIABILITIES
[Required by s. 112.3145(3)(b)4, F.S.]
List the name and address of each creditor to whom you owed more than $10,000 at any time during the disclosure period. The amount of the liability of a vehicle lease is the sum of any past-due payments and all unpaid prospective lease payments. You are not required to list the amount of any debt. You do not have to disclose credit card and retail installment accounts, taxes owed (unless reduced to a judgment), indebtedness on a life insurance policy owed to the company of issuance, or contingent liabilities. A “contingent liability” is one that will become an actual liability only when one or more future events occur or fail to occur, such as where you are liable only as a guarantor, surety, or endorser on a promissory note. If you are a “co-maker” and are jointly liable or jointly and severally liable, then it is not a contingent liability.
PART F — INTERESTS IN SPECIFIED BUSINESSES
[Required by s. 112.3145(7), F.S.]
The types of businesses covered in this disclosure include: state and federally chartered banks; state and federal savings and loan associations; cemetery companies; insurance companies; mortgage companies; credit unions; small loan companies; alcoholic beverage licensees; pari-mutuel wagering companies, utility companies, entities controlled by the Public Service Commission; and entities granted a franchise to operate by either a city or a county government.
Disclose in this part the fact that you owned during the disclosure

period an interest in, or held any of certain positions with the types of businesses listed above. You must make this disclosure if you own or owned (either directly or indirectly in the form of an equitable or beneficial interest) at any time during the disclosure period more than 5% of the total assets or capital stock of one of the types of business entities listed above. You also must complete this part of the form for each of these types of businesses for which you are, or were at any time during the disclosure period, an officer, director, partner, proprietor, or agent (other than a resident agent solely for service of process).
If you have or held such a position or ownership interest in one of these types of businesses, list the name of the business, its address and principal business activity, and the position held with the business (if any). If you own(ed) more than a 5% interest in the business, indicate that fact and describe the nature of your interest.
PART G — TRAINING CERTIFICATION
[Required by s. 112.3142, F.S.]
If you are a Constitutional or elected municipal officer, appointed school superintendent, or a commissioner of a community redevelopment agency created under Part III, Chapter 163 whose service began before March 31 of the year for which you are filing, you are required to complete four hours of ethics training which addresses Article II, Section 8 of the Florida Constitution, the Code of Ethics for Public Officers and Employees, and the public records and open meetings laws of the state. You are required to certify on this form that you have taken such training.

IF YOU HAVE CHOSEN COMPARATIVE (PERCENTAGE) THRESHOLDS THE FOLLOWING INSTRUCTIONS APPLY	
PART A — PRIMARY SOURCES OF INCOME	bonds, list each individual company from which you derived [Required by s. 112.3145(3)(a)1, F.S.]	more than 5% of your gross income. Do not aggregate all of
your investment income.
Part A is intended to require the disclosure of your principal	— If more than 5% of your gross income was gain from the sale
sources of income during the disclosure period. You do not have	of property (not just the selling price), list as a source of income to disclose any public salary or public position(s), but income from	the purchaser’s name, address, and principal business activity. these public sources should be included when calculating your gross	If the purchaser's identity is unknown, such as where securities income for the disclosure period. The income of your spouse need	listed on an exchange are sold through a brokerage firm, the not be disclosed; however, if there is joint income to you and your	source of income should be listed as "sale of (name of company)
spouse from property you own jointly (such as interest or dividends	stock," for example.
from a bank account or stocks), you should include all of that income
when calculating your gross income and disclose the source of that		— If more than 5% of your gross income was in the form of income if it exceeded the threshold.		interest from one particular financial institution (aggregating Please list in this part of the form the name, address, and	interest from all CD’s, accounts, etc., at that institution), list the
principal business activity of each source of your income which	name of the institution, its address, and its principal business
exceeded 5% of the gross income received by you in your own name	activity.
or by any other person for your benefit or use during the disclosure PART B — SECONDARY SOURCES OF INCOME
period.
"Gross income" means the same as it does for income tax	[Required by s. 112.3145(3)(a)2, F.S.]
purposes, even if the income is not actually taxable, such as interest		This part is intended to require the disclosure of major customers, on tax-free bonds. Examples include: compensation for services, clients, and other sources of income to businesses in which you own income from business, gains from property dealings, interest, rents, an interest. It is not for reporting income from second jobs. That kind dividends, pensions, IRA distributions, social security, distributive of income should be reported in Part A, "Primary Sources of Income," share of partnership gross income, and alimony if considered gross if it meets the reporting threshold. You will not have anything to report income under federal law, but not child support.	unless during the disclosure period:
Examples:	(1) You owned (either directly or indirectly in the form of an
If you were employed by a company that manufactures	equitable or beneficial interest) more than 5% of the total assets computers and received more than 5% of your gross income	or capital stock of a business entity (a corporation, partnership, from the company, list the name of the company, its address,	LLC, limited partnership, proprietorship, joint venture, trust, firm,
and its principal business activity (computer manufacturing).	etc., doing business in Florida); and,
(2) You received more than 10% of your gross income from that
If you were a partner in a law firm and your distributive share	business entity; and,
of partnership gross income exceeded 5% of your gross income,	(3) You received more than $1,500 in gross income from that then list the name of the firm, its address, and its principal	business entity.
business activity (practice of law).
If you were the sole proprietor of a retail gift business and  If your interests and gross income exceeded these thresholds, then your gross income from the business exceeded 5% of your  for that business entity you must list every source of income to the total gross income, list the name of the business, its address,  business entity which exceeded 10% of the business entity’s gross and its principal business activity (retail gift sales).	income (computed on the basis of the business entity’s most recently
completed fiscal year), the source’s address, and the source’s
If you received income from investments in stocks and  principal business activity.	

Examples:	PART E — LIABILITIES
You are the sole proprietor of a dry cleaning business, from	[Required by s. 112.3145(3)(b)4, F.S.]
which you received more than 10% of your gross income—an	List the name and address of each creditor to whom you owed amount that was more than $1,500. If only one customer, a uniform any amount that, at any time during the disclosure period, exceeded rental company, provided more than 10% of your dry cleaning your net worth. You are not required to list the amount of any debt business, you must list the name of the uniform rental company, its or your net worth. You do not have to disclose: credit card and retail
address, and its principal business activity (uniform rentals).	installment accounts, taxes owed (unless reduced to a judgment),
You are a 20% partner in a partnership that owns a shopping indebtedness on a life insurance policy owed to the company of mall and your partnership income exceeded the thresholds listed issuance, or contingent liabilities. A “contingent liability” is one that will above. You should list each tenant of the mall that provided more become an actual liability only when one or more future events occur than 10% of the partnership’s gross income, and the tenant’s or fail to occur, such as where you are liable only as a guarantor, address and principal business activity.	surety, or endorser on a promissory note. If you are a “co-maker” and are jointly liable or jointly and severally liable, it is not a contingent
PART C — REAL PROPERTY	liability.
[Required by s. 112.3145(3)(a)3, F.S.]	Calculations: To determine whether the debt exceeds your

In this part, list the location or description of all real property in Florida in which you owned directly or indirectly at any time during the disclosure period in excess of 5% of the property’s value. You are not  required to list your residences. You should list any vacation homes, if  you derive income from them.
Indirect ownership includes situations where you are a beneficiary of a trust that owns the property, as well as situations where you own more than 5% of a partnership or corporation that owns the property. The value of the property may be determined by the most recently assessed value for tax purposes, in the absence of a more accurate fair market value.

net worth, total all of your liabilities (including promissory notes, mortgages, credit card debts, judgments against you, etc.). The amount of the liability of a vehicle lease is the sum of any past-due payments and all unpaid prospective lease payments. Subtract the sum total of your liabilities from the value of all your assets as calculated above for Part D. This is your “net worth.” List each creditor to whom your debt exceeded this amount unless it is one of the types of indebtedness listed in the paragraph above (credit card and retail installment accounts, etc.). Joint liabilities with others for which you are “jointly and severally liable,” meaning that you may be liable for either your part or the whole of the obligation, should be included in your calculations at 100% of the amount owed.

The location or description of the property should be sufficient to	Example: You owe $15,000 to a bank for student loans, $5,000 enable anyone who looks at the form to identify the property. A street	for credit card debts, and $60,000 (with spouse) to a savings address should be used, if one exists.	and loan for a home mortgage. Your home (owned by you and
PART D — INTANGIBLE PERSONAL PROPERTY	your spouse) is worth $80,000 and your other property is worth

[Required by s. 112.3145(3)(a)3, F.S.]

$20,000. Since your net worth is $20,000 ($100,000 minus
$80,000), you must report only the name and address of the

Describe any intangible personal property that, at any time during	savings and loan. the disclosure period, was worth more than 10% of your total assets,
and state the business entity to which the property related. Intangible  PART F — INTERESTS IN SPECIFIED BUSINESSES
personal property includes things such as cash on hand, stocks,	[Required by s. 112.3145(7), F.S.] bonds, certificates of deposit, vehicle leases, interests in businesses,
beneficial interests in trusts, money owed you (including, but not	The types of businesses covered in this disclosure include: state limited to, loans made as a candidate to your own campaign), Deferred and federally chartered banks; state and federal savings and loan Retirement Option Program (DROP) accounts, the Florida Prepaid associations; cemetery companies; insurance companies; mortgage College Plan, and bank accounts in which you have an ownership companies; credit unions; small loan companies; alcoholic beverage interest. Intangible personal property also includes investment products licensees; pari-mutuel wagering companies, utility companies, entities held in IRAs, brokerage accounts, and the Florida College Investment controlled by the Public Service Commission; and entities granted a Plan. Note that the product contained in a brokerage account, IRA, or   franchise to operate by either a city or a county government.
the Florida College Investment Plan is your asset—not the account or 	Disclose in this part the fact that you owned during the
plan itself. Things like automobiles and houses you own, jewelry, and disclosure period an interest in, or held any of certain positions with, paintings are not intangible property. Intangibles relating to the same the types of businesses listed above. You are required to make this business entity may be aggregated; for example, CD’s and savings  disclosure if you own or owned (either directly or indirectly in the accounts with the same bank.	form of an equitable or beneficial interest) at any time during the
Calculations: To determine whether the intangible property  disclosure period more than 5% of the total assets or capital stock
exceeds 10% of your total assets, total the fair market value of all of  of one of the types of business entities listed above. You also must your assets (including real property, intangible property, and tangible complete this part of the form for each of these types of businesses personal property such as jewelry, furniture, etc.). When making this  for which you are, or were at any time during the disclosure period, calculation, do not subtract any liabilities (debts) that may relate to an officer, director, partner, proprietor, or agent (other than a resident the property. Multiply the total figure by 10% to arrive at the disclosure  agent solely for service of process).
threshold. List only the intangibles that exceed this threshold amount.	If you have or held such a position or ownership interest in The value of a leased vehicle is the vehicle’s present value minus the  one of these types of businesses, list the name of the business, its lease residual (a number which can be found on the lease document). address and principal business activity, and the position held with Property that is only jointly owned property should be valued according the business (if any). If you own(ed) more than a 5% interest in the to the percentage of your joint ownership. Property owned as tenants business, indicate that fact and describe the nature of your interest. by the entirety or as joint tenants with right of survivorship, including
bank accounts owned in such a manner, should be valued at 100%.  PART G — TRAINING CERTIFICATION
None of your calculations or the value of the property have to be
disclosed on the form.	[Required by s. 112.3142, F.S.]
Example: You own 50% of the stock of a small corporation that	If you are a Constitutional or elected municipal officer, is worth $100,000, the estimated fair market value of your home  appointed school superintendent, or a commissioner of a community and other property (bank accounts, automobile, furniture, etc.) redevelopment agency created under Part III, Chapter 163 whose is $200,000. As your total assets are worth $250,000, you must service began before March 31 of the year for which you are filing, disclose intangibles worth over $25,000. Since the value of the you are required to complete four hours of ethics training which stock exceeds this threshold, you should list “stock” and the name  addresses Article II, Section 8 of the Florida Constitution, the Code of of the corporation. If your accounts with a particular bank exceed  Ethics for Public Officers and Employees, and the public records and
$25,000, you should list “bank accounts” and bank’s name.	open meetings laws of the state. You are required to certify on this
form that you have taken such training.

IRS Form W-9

Form W-9 (Rev. October 2018) Department of the Treasury Internal Revenue Service	Request for Taxpayer Identification Number and Certification
a Go to www.irs.gov/FormW9 for instructions and the latest information.			
Giv req sen	
e Form to the uester. Do not d to the IRS.	
1 Name (as shown on your income tax return). Name is required on this line; do not leave this line blank.	

2 Business name/disregarded entity name, if different from above	
Print or type.
See Specific Instructions on page 3.	3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of the following seven boxes.

Individual/sole proprietor or	C Corporation	S Corporation	Partnership	Trust/estate single-member LLC

Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=Partnership) a

Note: Check the appropriate box in the line above for the tax classification of the single-member owner. Do not check LLC if the LLC is classified as a single-member LLC that is disregarded from the owner unless the owner of the LLC is another LLC that is not disregarded from the owner for U.S. federal tax purposes. Otherwise, a single-member LLC that is disregarded from the owner should check the appropriate box for the tax classification of its owner.
Other (see instructions) a	4 Exemptions (codes apply only to certain entities, not individuals; see instructions on page 3):

Exempt payee code (if any)

Exemption from FATCA reporting code (if any)

(Applies to accounts maintained outside the U.S.)	
	5 Address (number, street, and apt. or suite no.) See instructions.	Requester’s name and address (optional)	
6 City, state, and ZIP code	

7 List account number(s) here (optional)	
Part I	Taxpayer Identification Number (TIN)							
Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid backup withholding. For individuals, this is generally your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a	Social security number	
		–			–	

	Employer identification number		
			–									
Part II	Certification	

TIN, later.	or
Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and Number To Give the Requester for guidelines on whose number to enter.

Under penalties of perjury, I certify that:
The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and
I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding; and
I am a U.S. citizen or other U.S. person (defined below); and
The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct.
Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions for Part II, later.

Sign Here

Signature of
U.S. person a

Date a

General Instructions
Section references are to the Internal Revenue Code unless otherwise noted.
Future developments. For the latest information about developments related to Form W-9 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/FormW9.
Purpose of Form
An individual or entity (Form W-9 requester) who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) which may be your social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN), to report on an information return the amount paid to you, or other amount reportable on an information return. Examples of information returns include, but are not limited to, the following.
Form 1099-INT (interest earned or paid)

Form 1099-DIV (dividends, including those from stocks or mutual funds)
Form 1099-MISC (various types of income, prizes, awards, or gross proceeds)
Form 1099-B (stock or mutual fund sales and certain other transactions by brokers)
Form 1099-S (proceeds from real estate transactions)
Form 1099-K (merchant card and third party network transactions)
Form 1098 (home mortgage interest), 1098-E (student loan interest), 1098-T (tuition)
Form 1099-C (canceled debt)
Form 1099-A (acquisition or abandonment of secured property)
Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN.
If you do not return Form W-9 to the requester with a TIN, you might be subject to backup withholding. See What is backup withholding, later.

Cat. No. 10231X	Form W-9 (Rev. 10-2018)

By signing the filled-out form, you:
Certify that the TIN you are giving is correct (or you are waiting for a number to be issued),
Certify that you are not subject to backup withholding, or
Claim exemption from backup withholding if you are a U.S. exempt payee. If applicable, you are also certifying that as a U.S. person, your allocable share of any partnership income from a U.S. trade or business is not subject to the withholding tax on foreign partners' share of effectively connected income, and
Certify that FATCA code(s) entered on this form (if any) indicating that you are exempt from the FATCA reporting, is correct. See What is FATCA reporting, later, for further information.
Note: If you are a U.S. person and a requester gives you a form other than Form W-9 to request your TIN, you must use the requester’s form if it is substantially similar to this Form W-9.
Definition of a U.S. person. For federal tax purposes, you are considered a U.S. person if you are:
An individual who is a U.S. citizen or U.S. resident alien;
A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States;
An estate (other than a foreign estate); or
A domestic trust (as defined in Regulations section 301.7701-7).
Special rules for partnerships. Partnerships that conduct a trade or business in the United States are generally required to pay a withholding tax under section 1446 on any foreign partners’ share of effectively connected taxable income from such business. Further, in certain cases where a Form W-9 has not been received, the rules under section 1446 require a partnership to presume that a partner is a foreign person, and pay the section 1446 withholding tax. Therefore, if you are a U.S. person that is a partner in a partnership conducting a trade or business in the United States, provide Form W-9 to the partnership to establish your
U.S. status and avoid section 1446 withholding on your share of partnership income.
In the cases below, the following person must give Form W-9 to the partnership for purposes of establishing its U.S. status and avoiding withholding on its allocable share of net income from the partnership conducting a trade or business in the United States.
In the case of a disregarded entity with a U.S. owner, the U.S. owner of the disregarded entity and not the entity;
In the case of a grantor trust with a U.S. grantor or other U.S. owner, generally, the U.S. grantor or other U.S. owner of the grantor trust and not the trust; and
In the case of a U.S. trust (other than a grantor trust), the U.S. trust (other than a grantor trust) and not the beneficiaries of the trust.
Foreign person. If you are a foreign person or the U.S. branch of a foreign bank that has elected to be treated as a U.S. person, do not use Form W-9. Instead, use the appropriate Form W-8 or Form 8233 (see Pub. 515, Withholding of Tax on Nonresident Aliens and Foreign Entities).
Nonresident alien who becomes a resident alien. Generally, only a nonresident alien individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on certain types of income. However, most tax treaties contain a provision known as a “saving clause.” Exceptions specified in the saving clause may permit an exemption from tax to continue for certain types of income even after the payee has otherwise become a U.S. resident alien for tax purposes.
If you are a U.S. resident alien who is relying on an exception contained in the saving clause of a tax treaty to claim an exemption from U.S. tax on certain types of income, you must attach a statement to Form W-9 that specifies the following five items.
The treaty country. Generally, this must be the same treaty under which you claimed exemption from tax as a nonresident alien.
The treaty article addressing the income.
The article number (or location) in the tax treaty that contains the saving clause and its exceptions.
The type and amount of income that qualifies for the exemption from tax.
Sufficient facts to justify the exemption from tax under the terms of the treaty article.

Example. Article 20 of the U.S.-China income tax treaty allows an exemption from tax for scholarship income received by a Chinese student temporarily present in the United States. Under U.S. law, this student will become a resident alien for tax purposes if his or her stay in the United States exceeds 5 calendar years. However, paragraph 2 of the first Protocol to the U.S.-China treaty (dated April 30, 1984) allows the provisions of Article 20 to continue to apply even after the Chinese student becomes a resident alien of the United States. A Chinese student who qualifies for this exception (under paragraph 2 of the first protocol) and is relying on this exception to claim an exemption from tax on his or her scholarship or fellowship income would attach to Form
W-9 a statement that includes the information described above to support that exemption.
If you are a nonresident alien or a foreign entity, give the requester the appropriate completed Form W-8 or Form 8233.
Backup Withholding
What is backup withholding? Persons making certain payments to you must under certain conditions withhold and pay to the IRS 24% of such payments. This is called “backup withholding.” Payments that may be subject to backup withholding include interest, tax-exempt interest, dividends, broker and barter exchange transactions, rents, royalties, nonemployee pay, payments made in settlement of payment card and third party network transactions, and certain payments from fishing boat operators. Real estate transactions are not subject to backup withholding.
You will not be subject to backup withholding on payments you receive if you give the requester your correct TIN, make the proper certifications, and report all your taxable interest and dividends on your tax return.
Payments you receive will be subject to backup withholding if:
You do not furnish your TIN to the requester,
You do not certify your TIN when required (see the instructions for Part II for details),
The IRS tells the requester that you furnished an incorrect TIN,
The IRS tells you that you are subject to backup withholding because you did not report all your interest and dividends on your tax return (for reportable interest and dividends only), or
You do not certify to the requester that you are not subject to backup withholding under 4 above (for reportable interest and dividend accounts opened after 1983 only).
Certain payees and payments are exempt from backup withholding. See Exempt payee code, later, and the separate Instructions for the Requester of Form W-9 for more information.
Also see Special rules for partnerships, earlier.
What is FATCA Reporting?
The Foreign Account Tax Compliance Act (FATCA) requires a participating foreign financial institution to report all United States account holders that are specified United States persons. Certain payees are exempt from FATCA reporting. See Exemption from FATCA reporting code, later, and the Instructions for the Requester of Form
W-9 for more information.
Updating Your Information
You must provide updated information to any person to whom you claimed to be an exempt payee if you are no longer an exempt payee and anticipate receiving reportable payments in the future from this person. For example, you may need to provide updated information if you are a C corporation that elects to be an S corporation, or if you no longer are tax exempt. In addition, you must furnish a new Form W-9 if the name or TIN changes for the account; for example, if the grantor of a grantor trust dies.
Penalties
Failure to furnish TIN. If you fail to furnish your correct TIN to a requester, you are subject to a penalty of $50 for each such failure unless your failure is due to reasonable cause and not to willful neglect.
Civil penalty for false information with respect to withholding. If you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a $500 penalty.

Criminal penalty for falsifying information. Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment.
Misuse of TINs. If the requester discloses or uses TINs in violation of federal law, the requester may be subject to civil and criminal penalties.
Specific Instructions
Line 1
You must enter one of the following on this line; do not leave this line blank. The name should match the name on your tax return.
If this Form W-9 is for a joint account (other than an account maintained by a foreign financial institution (FFI)), list first, and then circle, the name of the person or entity whose number you entered in Part I of Form W-9. If you are providing Form W-9 to an FFI to document a joint account, each holder of the account that is a U.S. person must provide a Form W-9.
Individual. Generally, enter the name shown on your tax return. If you have changed your last name without informing the Social Security Administration (SSA) of the name change, enter your first name, the last name as shown on your social security card, and your new last name.
Note: ITIN applicant: Enter your individual name as it was entered on your Form W-7 application, line 1a. This should also be the same as the name you entered on the Form 1040/1040A/1040EZ you filed with your application.
Sole proprietor or single-member LLC. Enter your individual name as shown on your 1040/1040A/1040EZ on line 1. You may enter your business, trade, or “doing business as” (DBA) name on line 2.
Partnership, LLC that is not a single-member LLC, C corporation, or S corporation. Enter the entity's name as shown on the entity's tax return on line 1 and any business, trade, or DBA name on line 2.
Other entities. Enter your name as shown on required U.S. federal tax documents on line 1. This name should match the name shown on the charter or other legal document creating the entity. You may enter any business, trade, or DBA name on line 2.
Disregarded entity. For U.S. federal tax purposes, an entity that is disregarded as an entity separate from its owner is treated as a “disregarded entity.” See Regulations section 301.7701-2(c)(2)(iii). Enter the owner's name on line 1. The name of the entity entered on line 1 should never be a disregarded entity. The name on line 1 should be the name shown on the income tax return on which the income should be reported. For example, if a foreign LLC that is treated as a disregarded entity for U.S. federal tax purposes has a single owner that is a U.S. person, the U.S. owner's name is required to be provided on line 1. If the direct owner of the entity is also a disregarded entity, enter the first owner that is not disregarded for federal tax purposes. Enter the disregarded entity's name on line 2, “Business name/disregarded entity name.” If the owner of the disregarded entity is a foreign person, the owner must complete an appropriate Form W-8 instead of a Form W-9. This is the case even if the foreign person has a U.S. TIN.
Line 2
If you have a business name, trade name, DBA name, or disregarded entity name, you may enter it on line 2.
Line 3
Check the appropriate box on line 3 for the U.S. federal tax classification of the person whose name is entered on line 1. Check only one box on line 3.

IF the entity/person on line 1 is a(n) . . .	THEN check the box for . . .	
Corporation	Corporation	
Individual
Sole proprietorship, or
Single-member limited liability company (LLC) owned by an individual and disregarded for U.S. federal tax purposes.	Individual/sole proprietor or single- member LLC	
LLC treated as a partnership for
U.S. federal tax purposes,
LLC that has filed Form 8832 or 2553 to be taxed as a corporation, or
LLC that is disregarded as an entity separate from its owner but the owner is another LLC that is not disregarded for U.S. federal tax purposes.	Limited liability company and enter the appropriate tax classification. (P= Partnership; C= C corporation; or S= S corporation)	
Partnership	Partnership	
Trust/estate	Trust/estate	
Line 4, Exemptions
If you are exempt from backup withholding and/or FATCA reporting, enter in the appropriate space on line 4 any code(s) that may apply to you.
Exempt payee code.
Generally, individuals (including sole proprietors) are not exempt from backup withholding.
Except as provided below, corporations are exempt from backup withholding for certain payments, including interest and dividends.
Corporations are not exempt from backup withholding for payments made in settlement of payment card or third party network transactions.
Corporations are not exempt from backup withholding with respect to attorneys’ fees or gross proceeds paid to attorneys, and corporations that provide medical or health care services are not exempt with respect to payments reportable on Form 1099-MISC.
The following codes identify payees that are exempt from backup withholding. Enter the appropriate code in the space in line 4.
1—An organization exempt from tax under section 501(a), any IRA, or a custodial account under section 403(b)(7) if the account satisfies the requirements of section 401(f)(2)
2—The United States or any of its agencies or instrumentalities 3—A state, the District of Columbia, a U.S. commonwealth or
possession, or any of their political subdivisions or instrumentalities
4—A foreign government or any of its political subdivisions, agencies, or instrumentalities
5—A corporation
6—A dealer in securities or commodities required to register in the United States, the District of Columbia, or a U.S. commonwealth or possession
7—A futures commission merchant registered with the Commodity Futures Trading Commission
8—A real estate investment trust
9—An entity registered at all times during the tax year under the Investment Company Act of 1940
10—A common trust fund operated by a bank under section 584(a) 11—A financial institution
12—A middleman known in the investment community as a nominee or custodian
13—A trust exempt from tax under section 664 or described in section 4947

IF the payment is for . . .	THEN the payment is exempt for . . .	
Interest and dividend payments	All exempt payees except for 7	
Broker transactions	Exempt payees 1 through 4 and 6 through 11 and all C corporations. S corporations must not enter an exempt payee code because they are exempt only for sales of noncovered securities acquired prior to 2012.	
Barter exchange transactions and patronage dividends	Exempt payees 1 through 4	
Payments over $600 required to be reported and direct sales over
$5,0001	Generally, exempt payees 1 through 52	
Payments made in settlement of payment card or third party network transactions	Exempt payees 1 through 4	

The following chart shows types of payments that may be exempt from backup withholding. The chart applies to the exempt payees listed above, 1 through 13.

1 See Form 1099-MISC, Miscellaneous Income, and its instructions.
2 However, the following payments made to a corporation and reportable on Form 1099-MISC are not exempt from backup
withholding: medical and health care payments, attorneys’ fees, gross proceeds paid to an attorney reportable under section 6045(f), and payments for services paid by a federal executive agency.
Exemption from FATCA reporting code. The following codes identify payees that are exempt from reporting under FATCA. These codes apply to persons submitting this form for accounts maintained outside of the United States by certain foreign financial institutions. Therefore, if you are only submitting this form for an account you hold in the United States, you may leave this field blank. Consult with the person requesting this form if you are uncertain if the financial institution is subject to these requirements. A requester may indicate that a code is not required by providing you with a Form W-9 with “Not Applicable” (or any similar indication) written or printed on the line for a FATCA exemption code.
A—An organization exempt from tax under section 501(a) or any individual retirement plan as defined in section 7701(a)(37)
B—The United States or any of its agencies or instrumentalities C—A state, the District of Columbia, a U.S. commonwealth or
possession, or any of their political subdivisions or instrumentalities
D—A corporation the stock of which is regularly traded on one or more established securities markets, as described in Regulations section 1.1472-1(c)(1)(i)
E—A corporation that is a member of the same expanded affiliated group as a corporation described in Regulations section 1.1472-1(c)(1)(i)
F—A dealer in securities, commodities, or derivative financial instruments (including notional principal contracts, futures, forwards, and options) that is registered as such under the laws of the United States or any state
G—A real estate investment trust
H—A regulated investment company as defined in section 851 or an entity registered at all times during the tax year under the Investment Company Act of 1940
I—A common trust fund as defined in section 584(a) J—A bank as defined in section 581
K—A broker
L—A trust exempt from tax under section 664 or described in section 4947(a)(1)

M—A tax exempt trust under a section 403(b) plan or section 457(g) plan
Note: You may wish to consult with the financial institution requesting this form to determine whether the FATCA code and/or exempt payee code should be completed.
Line 5
Enter your address (number, street, and apartment or suite number). This is where the requester of this Form W-9 will mail your information returns. If this address differs from the one the requester already has on file, write NEW at the top. If a new address is provided, there is still a chance the old address will be used until the payor changes your address in their records.
Line 6
Enter your city, state, and ZIP code.
Part I. Taxpayer Identification Number (TIN)
Enter your TIN in the appropriate box. If you are a resident alien and you do not have and are not eligible to get an SSN, your TIN is your IRS individual taxpayer identification number (ITIN). Enter it in the social security number box. If you do not have an ITIN, see How to get a TIN below.
If you are a sole proprietor and you have an EIN, you may enter either your SSN or EIN.
If you are a single-member LLC that is disregarded as an entity separate from its owner, enter the owner’s SSN (or EIN, if the owner has one). Do not enter the disregarded entity’s EIN. If the LLC is classified as a corporation or partnership, enter the entity’s EIN.
Note: See What Name and Number To Give the Requester, later, for further clarification of name and TIN combinations.
How to get a TIN. If you do not have a TIN, apply for one immediately. To apply for an SSN, get Form SS-5, Application for a Social Security Card, from your local SSA office or get this form online at www.SSA.gov. You may also get this form by calling 1-800-772-1213. Use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN, or Form SS-4, Application for Employer Identification Number, to apply for an EIN. You can apply for an EIN online by accessing the IRS website at www.irs.gov/Businesses and clicking on Employer Identification Number (EIN) under Starting a Business. Go to www.irs.gov/Forms to view, download, or print Form W-7 and/or Form SS-4. Or, you can go to www.irs.gov/OrderForms to place an order and have Form W-7 and/or SS-4 mailed to you within 10 business days.
If you are asked to complete Form W-9 but do not have a TIN, apply for a TIN and write “Applied For” in the space for the TIN, sign and date the form, and give it to the requester. For interest and dividend payments, and certain payments made with respect to readily tradable instruments, generally you will have 60 days to get a TIN and give it to the requester before you are subject to backup withholding on payments. The 60-day rule does not apply to other types of payments. You will be subject to backup withholding on all such payments until you provide your TIN to the requester.
Note: Entering “Applied For” means that you have already applied for a TIN or that you intend to apply for one soon.
Caution: A disregarded U.S. entity that has a foreign owner must use the appropriate Form W-8.
Part II. Certification
To establish to the withholding agent that you are a U.S. person, or resident alien, sign Form W-9. You may be requested to sign by the withholding agent even if item 1, 4, or 5 below indicates otherwise.
For a joint account, only the person whose TIN is shown in Part I should sign (when required). In the case of a disregarded entity, the person identified on line 1 must sign. Exempt payees, see Exempt payee code, earlier.
Signature requirements. Complete the certification as indicated in items 1 through 5 below.

Interest, dividend, and barter exchange accounts opened before 1984 and broker accounts considered active during 1983. You must give your correct TIN, but you do not have to sign the certification.
Interest, dividend, broker, and barter exchange accounts opened after 1983 and broker accounts considered inactive during 1983. You must sign the certification or backup withholding will apply. If you are subject to backup withholding and you are merely providing your correct TIN to the requester, you must cross out item 2 in the certification before signing the form.
Real estate transactions. You must sign the certification. You may cross out item 2 of the certification.
Other payments. You must give your correct TIN, but you do not have to sign the certification unless you have been notified that you have previously given an incorrect TIN. “Other payments” include payments made in the course of the requester’s trade or business for rents, royalties, goods (other than bills for merchandise), medical and health care services (including payments to corporations), payments to a nonemployee for services, payments made in settlement of payment card and third party network transactions, payments to certain fishing boat crew members and fishermen, and gross proceeds paid to attorneys (including payments to corporations).
Mortgage interest paid by you, acquisition or abandonment of secured property, cancellation of debt, qualified tuition program payments (under section 529), ABLE accounts (under section 529A), IRA, Coverdell ESA, Archer MSA or HSA contributions or distributions, and pension distributions. You must give your correct TIN, but you do not have to sign the certification.

For this type of account:	Give name and SSN of:	
Individual
Two or more individuals (joint account) other than an account maintained by an FFI
Two or more U.S. persons
(joint account maintained by an FFI)

Custodial account of a minor (Uniform Gift to Minors Act)
a. The usual revocable savings trust (grantor is also trustee)
b. So-called trust account that is not a legal or valid trust under state law
Sole proprietorship or disregarded entity owned by an individual
Grantor trust filing under Optional Form 1099 Filing Method 1 (see Regulations section 1.671-4(b)(2)(i) (A))	The individual
The actual owner of the account or, if combined funds, the first individual on
the account1
Each holder of the account

The minor2

The grantor-trustee1 The actual owner1
The owner3 The grantor*	
For this type of account:	Give name and EIN of:	
Disregarded entity not owned by an individual
A valid trust, estate, or pension trust
Corporation or LLC electing corporate status on Form 8832 or Form 2553
Association, club, religious, charitable, educational, or other tax- exempt organization
Partnership or multi-member LLC
A broker or registered nominee	The owner

Legal entity4 The corporation

The organization

The partnership
The broker or nominee	

What Name and Number To Give the Requester

For this type of account:	Give name and EIN of:	
14. Account with the Department of	The public entity	
Agriculture in the name of a public		
entity (such as a state or local		
government, school district, or		
prison) that receives agricultural		
program payments		
15. Grantor trust filing under the Form	The trust	
1041 Filing Method or the Optional		
Form 1099 Filing Method 2 (see		
Regulations section 1.671-4(b)(2)(i)(B))		
1 List first and circle the name of the person whose number you furnish. If only one person on a joint account has an SSN, that person’s number must be furnished.
2 Circle the minor’s name and furnish the minor’s SSN.
3 You must show your individual name and you may also enter your business or DBA name on the “Business name/disregarded entity” name line. You may use either your SSN or EIN (if you have one), but the IRS encourages you to use your SSN.
4 List first and circle the name of the trust, estate, or pension trust. (Do not furnish the TIN of the personal representative or trustee unless the legal entity itself is not designated in the account title.) Also see Special rules for partnerships, earlier.
*Note: The grantor also must provide a Form W-9 to trustee of trust.
Note: If no name is circled when more than one name is listed, the number will be considered to be that of the first name listed.
Secure Your Tax Records From Identity Theft
Identity theft occurs when someone uses your personal information such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund.
To reduce your risk:
Protect your SSN,
Ensure your employer is protecting your SSN, and
Be careful when choosing a tax preparer.
If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter.
If your tax records are not currently affected by identity theft but you think you are at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit report, contact the IRS Identity Theft Hotline at 1-800-908-4490 or submit Form 14039.
For more information, see Pub. 5027, Identity Theft Information for Taxpayers.
Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059.
Protect yourself from suspicious emails or phishing schemes. Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common act is sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.

The IRS does not initiate contacts with taxpayers via emails. Also, the IRS does not request personal detailed information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.
If you receive an unsolicited email claiming to be from the IRS, forward this message to phishing@irs.gov. You may also report misuse of the IRS name, logo, or other IRS property to the Treasury Inspector General for Tax Administration (TIGTA) at 1-800-366-4484. You can forward suspicious emails to the Federal Trade Commission at spam@uce.gov or report them at www.ftc.gov/complaint. You can contact the FTC at www.ftc.gov/idtheft or 877-IDTHEFT (877-438-4338). If you have been the victim of identity theft, see www.IdentityTheft.gov and Pub. 5027.
Visit www.irs.gov/IdentityTheft to learn more about identity theft and how to reduce your risk.

Privacy Act Notice
Section 6109 of the Internal Revenue Code requires you to provide your correct TIN to persons (including federal agencies) who are required to file information returns with the IRS to report interest, dividends, or certain other income paid to you; mortgage interest you paid; the acquisition or abandonment of secured property; the cancellation of debt; or contributions you made to an IRA, Archer MSA, or HSA. The person collecting this form uses the information on the form to file information returns with the IRS, reporting the above information.
Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation and to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their laws. The information also may be disclosed to other countries under a treaty, to federal and state agencies to enforce civil and criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. You must provide your TIN whether or not you are required to file a tax return. Under section 3406, payers must generally withhold a percentage of taxable interest, dividend, and certain other payments to a payee who does not give a TIN to the payer. Certain penalties may also apply for providing false or fraudulent information.

SILVERLEAF COMMUNITY DEVELOPMENT DISTRICT

Consideration of the Minutes of the May 11, 2022, Board of Supervisors Meeting

MINUTES OF MEETING

SILVERLEAF COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS MEETING MINUTES
Wednesday, May 11, 2022, at 1:00 p.m. 8141 Lakewood Main Street, Bradenton, FL 34202
Board Members in attendance via conference call or in person: Paul Gressin	Chairperson
Dale Weidemiller	Vice Chairperson
Jonathan Decker	Assistant Secretary
Lawrence Powell	Assistant Secretary
Joshua Holley	Assistant Secretary	(via phone)

Also present via conference call or in person:

Venessa Ripoll	District Manager- PFM Group Consulting LLC (via phone) Rick Montejano	District Account Manager- PFM Group
Consulting LLC
Mike Ferdinand	District Engineer- ZNS Engineering	(via phone)

FIRST ORDER OF BUSINESS	Organizational Matters Call to Order and Roll Call
The Board of Supervisors’ Meeting of the Silverleaf Community Development District was called to order at 1:22 p.m. Ms. Ripoll proceeded with roll call and confirmed quorum to proceed with the meeting. Those in attendance are outlined above either in person or via speakerphone.

Public Comment Period

There were no members of the public present.

SECOND ORDER OF BUSINESS	General Business Matters

Consideration of the Minutes of the April 13, 2022, Board of Supervisors Meeting

The Board reviewed the Minutes of the April 13, 2022, Board of Supervisors’ Meeting.

ON MOTION by Mr. Gressin, seconded by Mr. Holley, with all in favor, the Board approved the Minutes of the April 13, 2022, Board of Supervisors Meeting.

Consideration of Resolution 2022-03, Approving a Preliminary Budget for Fiscal Year 2023 and Setting a Public Hearing Date (Suggested Hearing Date: August 10, 2022)

Mr. Gressin asked for clarification on if the CDD was responsible for the drainage and bonds for the ponds. Lengthy discussion ensued. Mr. Weidemiller suggested a motion to approve the Preliminary Budget FY 2023.

ON MOTION by Mr. Weidemiller, seconded by Mr. Gressin, with all in favor, the Board approved the Preliminary Budget for Fiscal Year 2023 and Set a Public Hearing Date.

Consideration of Resolution 2022-04, Designating Board Member Seats for the Upcoming General Election

Ms. Ripoll explained that Seats #1, 2, and 4 terms are expiring in November 2022 and will be up for General Election. The qualifying period is from June 13, 2022, at 12:00 p.m. through June 17, 2022, at 12:00 p.m. Anyone who wishes to run for those respective Seats # 1, 2 and 4 will go to the Supervisor of General Election’s office and state which seat they would like to run for. Mr. Weidemiller stated he cannot run again for Seat 4 and encouraged Mr. Gressin and Mr.
Powell to run again for their seats.

Ms. Ripoll suggested a motion to Designate Board Member Seats.

ON MOTION by Mr. Decker, seconded by Mr. Holley, with all in favor, the Board approved the Resolution 2022-04, Designating Board Member Seats for the Upcoming General Election.

Consideration of Resolution 2022-05, Revised Annual Meeting Schedule

Ms. Ripoll stated that this resolution would be to approve moving meeting times to 10:30 a.m. This approval will go into effect starting the next meeting date.

ON MOTION by Mr. Weidemiller, seconded by Mr. Powell, with all in favor, the Board approved the Resolution 2022-05, Revised Annual Meeting Schedule.

Letter from Supervisor of Elections- Manatee County

Ms. Ripoll stated that as of April 15, 2022, there are 1,055 registered voters for the county. Ms. Ripoll suggested a motion to accept the Letter for the record keeping

ON MOTION by Mr. Holley, seconded by Mr. Decker, with all in favor, the Board approved the Letter from Supervisor of Elections - Manatee County.

Review and Consideration of District Certificate of Completion

Mr. Ferdinand stated that they still need to receive the transfer operation from SWFWMD for Phases 4, 5, and 6. They do not yet have the certificate of completion but are actively communicating with the contractor. They are unsure if it will be submitted by the June meeting. Ms. Ripoll suggested keeping the line item on the agenda. Mr. Montejano stated that U.S. Bank has made contact in regard to the certificate of completion. No further action was taken at this time.

Ratification of Payment Authorizations #167 – 168

The Board reviewed Payment Authorizations # 167 – 168. Ms. Ripoll noted these were already approved by the Chair and need to be ratified by the Board.

ON MOTION by Mr. Gressin, seconded by Mr. Powell, with all in favor, the Board ratified Payment Authorizations #167 – 168.

Review of District Financial Statements

Ms. Ripoll reviewed the Financial Statements for April 30, 2022.

ON MOTION by Mr. Weidemiller, seconded by Mr. Decker, with all in favor, the Board accepted the Financial Statements.

THIRD ORDER OF BUSINES 	Other Business	
		Staff Reports	
District Counsel-	No Report		

District Engineer-	No Report				
District Manager-	Ms. Ripoll noted the next meeting is scheduled for June 8, 2022, at 10:30 a.m. at this location.	
	Audience Requests	Comments	and	Supervisor	

Mr. Gressin stated he had sent a letter to the HOA that if the electrical bills were sent for the installation of the aerators and the ponds that it would be the responsibility of the CDD to pay. No response was received from the HOA as of yet.

FOURTH ORDER OF BUSINESS	Adjournment

There was no additional business to discuss. Ms. Ripoll requested a motion to adjourn.

ON MOTION by Mr. Weidemiller, seconded by Mr. Gressin, with all in favor, the May 11, 2022, Meeting of the Board of Supervisors of the Silverleaf Community Development District was adjourned at 1:37 p.m.

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

SILVERLEAF COMMUNITY DEVELOPMENT DISTRICT

Review and Consideration of District Engineer Certificate of Completion

June 22, 2022

Silverleaf Community Development District C/O PFM Group Consulting, LLC
12051 Corporate Blvd.
Orlando, FL 32817

Re:	Silverleaf Series 2018 & 2019 Project

ZNS Engineering, LC, is respectfully submitting a certification outline for Silverleaf Phase 2, 3, 4, 5 & 6 projects related to the Series 2018 & 2019 project bonds.

This letter certifies that all infrastructure in all the phases outlined above have been completed and certified with Manatee County (local municipality and regulatory agency). A Southwest Florida Water Management District final Transfer to Operation application has been made for all phases and has been approved for Phases 2, 3 & 4 with phases 5 and 6 still pending transfer approval.

Please contact me if you have any questions or concerns.

Thank you,
ZNS ENGINEERING, L.C.

Jeb C. Mulock, P.E.
President

201 5th Avenue Drive East • Bradenton, FL • 34208 • 941.748.8080 • www.znseng.com • info@znseng.com Engineering-CA0027476 Surveying-LB0006982 Landscape Architecture-LC0000365

To:	Karla Ripley, Sr. Development Review Specialist, Public Works	
From:	Ken LaBarr, P/W, Infrastructure Inspections Div. Mgr. 	
Date:	June 25, 2018	
Subject:	Certification of Completion

PROJECT NAME:	Silverleaf Phase IIA
PROJECT #: PDR-11-14/17-S-21(P)/FSP-17-32(R) DTS#	DTS #20170721) – (MEPS-071)
The final inspection for approval on the above project was held on June 25, 2018, and conducted by Dale Stafford, Public Works-Infrastructure Inspector

CONCLUSION
( X )	Final inspection achieved (Defect Bond, if Required) ( X )	Bond Final Lift of Asphalt
( X )	Landscape Bond Required
( X )	Release all 5/8” residential water meters

The utilities for this subdivision/development will be County maintained in the right of way.

PROJECT LOCATION:	Shimmering Oaks Drive & Shade Tree Cove ENGINEER OF RECORD: Jeb Mulock P.E. / ZNS Engineering
CONTRACTOR:	ET Mackenzie		
	 X 
 X 
 	
  X 
 	
  X 	water lines
irrigation /reuse lines fire line & size gravity sewer lines
force main & lift station fire hydrants	
cc: Certificate of Completion List		
Engineer of Record- Jeb Mulock P.E. / ZNS Engineering

To:	Karla Ripley, Sr. Development Review Specialist, Public Works	
From:	Ken LaBarr, P/W, Infrastructure Inspections Div. Mgr. 	
Date:	September 28, 2018	
Subject:	Certification of Completion

PROJECT NAME:	SILVERLEAF PH-2B
PROJECT #:	PDR-11-14/17-S-21(F) FSP-17-32 (DTS#20170542)
The final inspection for approval on the above project was held on September 27, 2018, and conducted by the following individual(s):

Matt Stull, Public Works, Inspections

CONCLUSION
( X )	Final inspection achieved (Defect Bond, if Required) ( X )	Bond Final Lift of Asphalt
(	)	Landscape Bond Required
( X )	Release all 5/8” residential water meters

The utilities for this subdivision/development will be County maintained in the right of way.

PROJECT LOCATION:	US 301 N.& OLD TAMPA RD. ENGINEER OF RECORD: Jeb C. Mulock, P.E. – ZNS ENG.
CONTRACTOR(s):	E.T. Mackenzie		
	  X 
  X 
 	
  X 
 	
  X 	water lines
irrigation/reuse lines (private)
fire line & size
gravity sewer lines force main & lift station fire hydrants	

kl/ms		
cc: Certificate of Completion List		
Jeb C. Mulock, P.E. – Engineer of Record

To:	Karla Ripley, Sr. Development Review Specialist, Public Works	
From:	Ken LaBarr, P/W, Infrastructure Inspections Div. Mgr. 	
Date:	October 19, 2018	
Subject:	Certification of Completion	

PROJECT NAME:	Silverleaf Ph-3A
PROJECT #:	PDR-11-14 / 17-S-21(P) / FSP-17-32 (R ) / DTS#20170721 / MEPS-071

The final inspection for approval on the above project was held on October 18, 2018, and conducted by the following individual(s):

Matt Stull, Public Works, Inspections

CONCLUSION
( X )	Final inspection achieved (Defect Bond, if Required) ( X )	Bond Final Lift of Asphalt
( X )	Landscape Bond Required
( X )	Release all 5/8” residential water meters

The utilities for this subdivision/development will be privately maintained in the right of way.

PROJECT LOCATION:	US 301 N. & Old Tampa Road. ENGINEER OF RECORD: ZNS ENG.
CONTRACTOR(s):	E.T.Mackenzie		
	  X 
  X 
 	
  X 
  X 
  X 	water lines
irrigation/reuse lines (private)
fire line & size
gravity sewer lines force main & lift station fire hydrants	

mjh/ms		
cc: Certificate of Completion List		
Michael Ferdinand P.E.– Engineer of Record

To:	Karla Ripley, Sr. Development Review Specialist, Public Works	
From:	Ken LaBarr, P/W, Infrastructure Inspections Div. Mgr. 	
Date:	February 12, 2019	
Subject:	Certification of Completion	

PROJECT NAME:	Silverleaf Ph-3-B & 3C
PROJECT #:	PDR-11-14/17-S-21(P)/FSP-17-32(R)-(DTS #20170721)
The final inspection for approval of the above project was conducted on February 8, 2019 by Matt Stull, Public Works, Inspections

CONCLUSION
(X) Final inspection achieved (Defect Bond, if Required)
(X) Bond Final Lift of Asphalt
(X) Landscape Bond Required
(X) Release all 5/8” residential water meters

The utilities for this subdivision/development will be County maintained in the Right of way.

PROJECT LOCATION: US 301 North & Old Tampa Rd.
ENGINEER OF RECORD: Jeb C. Mulock, P.E., ZNS Engineering
CONTRACTOR(s):	E.T. MacKenzie.		
	  X 
  X 
 	
  X 
 	
  X	water lines
irrigation/reuse lines (public)
fire line & size
gravity sewer lines force main & lift station fire hydrants	

MJH/MS		

cc: Certificate of Completion List
Engineer of Record – Jeb C. Mulock, P.E., ZNS Engineering

Public Works Infrastructure Inspections 1022 26th Ave. East
Phone number: (941) 708-7450

PRISCILLA TRACE	REGGIE BELLAMY	STEPHEN JONSSON	MISTY SERVIA	VANESSA BAUGH	CAROL WHITMORE	BETSY BENAC	
District 1	District 2	District 3	District 4	District 5	At Large	At Large	

To:	Karla Ripley, Sr. Development Review Specialist, Public Works	
From:	Ken LaBarr, P/W, Infrastructure Inspections Div. Mgr. 	
Date:	May 20, 2020	
Subject:	Certification of Completion	

PROJECT NAME:	Silverleaf Ph. 4
PROJECT #:	PDR-11-14 / 16-S-35(P) / FSP-18-54 Accela#		PLN1807-0018

The final inspection for approval on the above project was held on May 11, 2020 and conducted by the following individual(s):

Doug Swanson, Public Works, Inspections

CONCLUSION
( X )	Final inspection achieved (Defect Bond, if Required) ( X )	Bond Final Lift of Asphalt
( X )	Landscape Bond Required
( X )	Release all 5/8” residential water meters

The utilities for this subdivision/development will be County maintained in the right of way.

PROJECT LOCATION:	Shimmer Oaks Dr & Crooked Creek Terr.
ENGINEER OF RECORD: Jeb Mulock, P.E, ZNS Engineering
CONTRACTOR(s):	DEME Construction		
	  X 	water lines	
	  X 	irrigation/reuse lines ()	
	 		fire line & size	
	  X 	gravity sewer lines	
	 		force main & lift station	
	  X 	fire hydrants	

cc: Certificate of Completion List
Engineer of Record- Jeb Mulock, P.E, ZNS Engineering

Public Works Infrastructure Inspections 1022 26th Ave. East
Phone number: (941) 708-7450

PRISCILLA TRACE  REGGIE BELLAMY	STEPHEN JONSSON	MISTY SERVIA	VANESSA BAUGH	CAROL WHITMORE	BETSY BENAC	
District 1	District 2	District 3	District 4	District 5	At Large	At Large	

To:	Karla Ripley, Sr. Development Review Specialist, Public Works	
From:	Ken LaBarr, P/W, Infrastructure Inspections Div. Mgr. 	
Date:	December 13, 2021	
Subject:	Certification of Completion	

PROJECT NAME:	Silverleaf Ph V
PROJECT #:	 PDR-18-12/20-S-23(P)/FSP-20-46 ACCELA #:	PLN2005-0023

The final inspection for approval on the above project was held on December 3, 2021 and conducted by:

Doug Swanson, Public Works Infrastructure Inspections

CONCLUSION
( X ) Final inspection achieved (Defect Bond, if Required) ( X ) Bond Final Lift of Asphalt
( X ) Landscape Bond Required
( X ) Release all 5/8” residential water meters

The utilities for this subdivision/development will be County maintained in the right of way.

PROJECT LOCATION:	Rustling Pines Terrace & Falling Leaf Court
ENGINEER OF RECORD: Jeb Mulock, P.E. ZNS
CONTRACTOR(s):	DEME Construction

 X 	water lines
 X 	irrigation/reuse lines
		fire line & size
 X 	gravity sewer lines
		force main & lift station
 X 	fire hydrants

cc: Certificate of Completion List
Engineer of Record- Jeb Mulock, P.E., ZNS Engineering

Public Works Infrastructure Inspections 1022 26th Ave. East
Phone number: (941) 708-7450
JAMES	REGGIE	KEVIN	MISTY	VANESSA	CAROL	GEORGE W.	
SATCHER	BELLAMY	VAN OSTENBRIDGE	SERVIA	BAUGH	WH ITMORE	KRUSE	
District 1	District 2	District 3	District 4	District 5	At Large	At Large	

To:	Karla Ripley, Sr. Development Review Specialist, Public Works	
From:	Ken LaBarr, P/W, Infrastructure Inspections Div. Mgr. 	
Date:	January 17, 2020	
Subject:	Certification of Completion	

PROJECT NAME:	Silverleaf - Phase VI
PROJECT #:	PDR-15-26 / 17-S-25 (P) / FSP-17-70 DTS#	 20170517

The final inspection for approval on the above project was held on January 17, 2020 and conducted by the following individual(s):

Doug Swanson, Public Works, Inspections

CONCLUSION
( X )	Final inspection achieved (Defect Bond, if Required) ( X )	Bond Final Lift of Asphalt
( X )	Landscape Bond Required
( X )	Release all 5/8” residential water meters

The utilities for this subdivision/development will be County maintained in the right of way.

PROJECT LOCATION:	Silverleaf Ave & Sand Pine Lane
ENGINEER OF RECORD: Jeb Mulock, P.E. ZNS Engineering
CONTRACTOR(s):	DEME Construction, Inc.		
	  X 
  X 
 	
  X 
  X 
  X 	water lines reuse lines
fire line & size
gravity sewer lines force main & lift station fire hydrants	

cc: Certificate of Completion List		
Jeb Mulock, P.E- ZNS Engineering.

Public Works Infrastructure Inspections 1022 26th Ave. East
Phone number: (941) 708-7450

PRISCILLA TRACE  REGGIE BELLAMY	STEPHEN JONSSON	MISTY SERVIA	VANESSA BAUGH	CAROL WHITMORE	BETSY BENAC	
District 1	District 2	District 3	District 4	District 5	At Large	At Large	

SILVERLEAF COMMUNITY DEVELOPMENT DISTRICT

Review and Acceptance of Stormwater Needs Analysis Report (Under Separate Cover)

SILVERLEAF COMMUNITY DEVELOPMENT DISTRICT

Review and Acceptance of FY 2021 Audit

SILVERLEAF COMMUNITY DEVELOPMENT DISTRICT
MANATEE COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

SILVERLEAF COMMUNITY DEVELOPMENT DISTRICT MANATEE COUNTY, FLORIDA	

TABLE OF CONTENTS	

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

7
8

9

10

11

12
13-21	
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – General Fund
Notes to Required Supplementary Information	

22
23	
OTHER INFORMATION
Data Elements required by FL Statute 218.39 (3) (c)	
24	
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	

25-26	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	

27	
MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
28-29	

INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
Silverleaf Community Development District Manatee County, Florida

Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities and each major fund of Silverleaf Community Development District, Manatee County, Florida (“District”) as of and for the fiscal year ended September 30, 2021, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2021, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District’s basic financial statements. The information for compliance with FL Statute 218.39
(3) (c) is not a required part of the basic financial statements. The information for compliance with FL Statute 218.39 (3) (c) has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.

Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated xxxxx, 2022, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

xxxxx, 2022

MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Silverleaf Community Development District, Manatee County, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2021. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $1,160,983.

The change in the District’s total net position in comparison with the prior fiscal year was
$2,573,653, an increase. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2021, the District’s governmental funds reported combined ending fund balances of $5,415,115, a decrease of ($3,624,534) in comparison with the prior fiscal year. The total fund balance is non-spendable for deposits and prepaid items, restricted for debt service and capital projects, assigned to hardscape and stormwater, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.

OVERVIEW OF FINANCIAL STATEMENTS

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

Government-Wide Financial Statements

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

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

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

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

Fund Financial Statements

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

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

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

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

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

Notes to the Financial Statements

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

GOVERNMENT-WIDE FINANCIAL ANALYSIS

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

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

NET POSITION
SEPTEMBER 30,	
	2021	2020	

Assets, excluding capital assets	
$ 5,423,185	
$ 9,043,337	
Capital assets, net of depreciation	7,556,183	3,889,278	
Total assets	12,979,368	12,932,615	
Liabilities, excluding long-term liabilities	206,341	645,390	
Long-term liabilities	11,612,044	13,699,895	
Total liabilities	11,818,385	14,345,285	
Net position			
Net investment in capital assets	(4,055,861)	(2,744,488)	
Restricted for debt service	1,330,505	906,721	
Restricted for capital projects	3,689,598	57,673	
Unrestricted	196,741	367,424	
Total net position	$ 1,160,983	$ (1,412,670)	

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

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

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

The District’s net position increased during the most recent fiscal year. The majority of the increase was due to prepaid assessments collected during the current fiscal year.

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

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
	2021	2020	
Revenues:			
Program revenues:			
Charges for services	$ 3,416,979	$ 3,202,837	
Operating grants and contributions	77	5,898	
Capital grants and contributions	239	-	
Total revenues	3,417,295	3,208,735	
Expenses:			
General government	121,022	109,215	
Maintenance and operations	53,434	10,907	
Conveyance of assets	-	3,614,832	
Interest	669,186	897,157	
Total expenses	843,642	4,632,111	
Change in net position	2,573,653	(1,423,376)	
Net position - beginning	(1,412,670)	10,706	
Net position - ending	$ 1,160,983	$ (1,412,670)	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2021 was $843,642. The costs of the District’s activities were primarily funded by program revenues. Program revenues are comprised primarily of assessments. Program revenue increased in the current fiscal year. In the current year, expenses decreased from the prior fiscal year, the majority of the decrease was the result of prior fiscal year expenses related to conveyances of completed infrastructure to other entities.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. The general fund budget for the fiscal year ended September 30, 2021 was amended to reallocate appropriations. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2021.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

At September 30, 2021, the District had $7,556,183 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $0 has been taken, which resulted in a net book value of $7,556,183. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt

At September 30, 2021, the District had $11,660,000 Bonds outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND OTHER EVENTS

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

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT

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

SILVERLEAF COMMUNITY DEVELOPMENT DISTRICT MANATEE COUNTY, FLORIDA STATEMENT OF NET POSITION
SEPTEMBER 30, 2021

Governmental
	 		Activities		
ASSETS			
Cash	$	198,499	
Accounts receivable		2,278	
Assessments receivable		690	
Interest receivable		20	
Deposits and prepaid expenses Restricted assets:		4,963	
Investments		5,216,735	
Capital assets:			
Nondepreciable		    7,556,183 	
Total assets		    12,979,368 	
LIABILITIES			
Accounts payable and accrued expenses		8,070	
Accrued interest payable		198,271	
Non-current liabilities:			
Due within one year		180,000	
Due in more than one year		    11,432,044 	
Total liabilities		    11,818,385 	
NET POSITION			
Net investment in capital assets		(4,055,861)	
Restricted for debt service		1,330,505	
Restricted for capital projects		3,689,598	
Unrestricted		     196,741 	
Total net position	 $		1,160,983 	

See notes to the financial statements

SILVERLEAF COMMUNITY DEVELOPMENT DISTRICT MANATEE COUNTY, FLORIDA STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

Net (Expense) Revenue and Changes in Net
Program Revenues		Position Charges	Operating	Capital
for		Grants and		Grants and	Governmental Functions/Programs		Expenses	Services	Contributions	Contributions		Activities	 Primary government:
Governmental activities:
General government	$	121,022	$	121,022	$	-	$	-	$	-	
Maintenance and operations	53,434	93,622	-	239	40,427	
Interest on long-term debt		669,186	3,202,335	77	-	2,533,226 
Total governmental activities		843,642	3,416,979	77	239	2,573,653 

Change in net position	2,573,653	
Net position - beginning		(1,412,670)	
Net position - ending	 $	1,160,983 	

See notes to the financial statements

BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2021

	Major Funds		Total
Debt		Capital	Governmental General	Service	Projects		Funds
ASSETS		
Cash	$	198,499	$	-	$	-	$	198,499	
Investment	-	1,527,152	3,689,583	5,216,735	
Accounts receivable	2,278	-	-	2,278	
Assessments receivable	690	-	-	690	
Interest receivable	-	5	15	20	
Due from other funds	-	1,619	-	1,619	
Deposits and prepaid items	4,963	-	-	4,963	
Total assets	 $	206,430	$ 1,528,776	$	3,689,598  $ 5,424,804 

LIABILITIES AND FUND BALANCES		
Liabilities:		
Accounts payable and accrued expenses	$	8,070	$	-	$	-	$	8,070	
Due to other funds	1,619	-	-	1,619	
Total liabilities	9,689	-	-	9,689	

Fund balances:
Nonspendable:
Deposits and prepaid items	4,963	-	-	4,963	
Restricted for:					
Debt service	-	1,528,776	-	1,528,776	
Capital projects	-	-	3,689,598	3,689,598	
Assigned to:					
Reserve - hardscape	110,471	-	-	110,471	
Reserve - stormwater	47,345	-	-	47,345	
Unassigned	33,962	-	-	33,962	
Total fund balances	196,741	1,528,776	3,689,598	5,415,115	

Total liabilities and fund balances	
$	206,430	
$ 1,528,776	
$	3,689,598	
$ 5,424,804	

See notes to the financial statements

RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2021

Fund balance - governmental funds	$	5,415,115	
Amounts reported for governmental activities in the statement of net position are different because:			
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the government as a whole.
Cost of capital assets Accumulated depreciation	

7,556,183
	-		

7,556,183	
Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Accrued interest payable Original issue discount Bonds payable	

(198,271)
47,956
  (11,660,000)		

(11,810,315)	
Net position of governmental activities	 $ 	1,160,983 	

See notes to the financial statements

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

	Major Funds		Total
Debt		Capital	Governmental General	Service	Projects		Funds
REVENUES		
Assessments	$	214,644	$	3,202,335	$	-	$	3,416,979	
Net investment earnings	-	77	239	316	
Total revenues	214,644	3,202,412	239	3,417,295	

EXPENDITURES
Current:
General government Maintenance and operations
Debt service: Principal Interest
Capital outlay
Total expenditures		

121,022		

-	

-		

121,022	
		53,434		-	-		53,434	
		-		2,395,000	-		2,395,000	
		-		805,468	-		805,468	
		-		-	3,666,905		3,666,905	
		174,456		3,200,468	3,666,905		7,041,829	

Excess (deficiency) of revenues over (under) expenditures		

40,188		

1,944	

(3,666,666)		

(3,624,534)	
OTHER FINANCING SOURCES (USES)
Transfers in (out)
Total other financing sources (uses)		
-		
14,865	
(14,865)		
-	
		-		14,865	(14,865)		-	

Net change in fund balances		
40,188		
16,809	
(3,681,531)		
(3,624,534)	
Fund balances - beginning		156,553		1,511,967	7,371,129		9,039,649	

Fund balances - ending	
$	
196,741	
$	
1,528,776	
$ 3,689,598	
$	
5,415,115	

See notes to the financial statements

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

Net change in fund balances - total governmental funds	$ (3,624,534)
Amounts reported for governmental activities in the statement of activities are different because:
Governmental funds report capital outlays as expenditures, however, the cost of capital assets is eliminated in the statement of activities
and capitalized in the statement of net position.	3,666,905
Repayment of long-term liabilities are reported as expenditures in the governmental fund financial statements but such repayments reduce liabilities in the statement of net position and are eliminated in the
statement of activities.		2,395,000	
Amortization of original governmental fund state statement of activities.	issue discount is not recognized in the ment, but is reported as an expense in the	
		(2,149)	
The change in accrued	interest on	long-term liabilities between the	
current and prior fiscal year is recorded in the statement of activities
but not in the fund financial statements.		138,431 
Change in net position of governmental activities	 $ 2,573,653 

See notes to the financial statements

NOTES TO FINANCIAL STATEMENTS NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY
Silverleaf Community Development District ("District") was created on December 7, 2007 by Ordinance 06-32 of Manatee County, Florida, pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

The District was later amended on June 20, 2017 by Ordinance 17-39 of Manatee County, Florida, which expanded the District by an additional 16.21 acres.

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

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

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

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

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

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

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

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

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

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

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

The District reports the following major governmental funds:

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

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

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

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

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

Assets, Liabilities and Net Position or Equity

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

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

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

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

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

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

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

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

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

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

No depreciation has been taken in the current fiscal year as the District’s infrastructure and other capital assets are under construction.

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

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

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

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

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

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

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

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

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

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

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

Other Disclosures

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

NOTE 3 – BUDGETARY INFORMATION

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

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

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

NOTE 4 – DEPOSITS AND INVESTMENTS

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

Investments
The District’s investments were held as follows at September 30, 2021:

	Amortized cost	Credit Risk	Maturities	
U.S. Bank Mmkt 5 - Ct	$	5,216,735	N/A	N/A	
Total Investments	$	5,216,735			

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

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

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

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

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

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

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

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

NOTE 5 – INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS

Interfund receivables and payables at September 30, 2021 were as follows:

Fund	Receivable	Payable	
General	$	-	$	1,619	
Debt service	1,619	-	
Total	$	1,619	$	1,619	

The outstanding balances between funds result primarily from the time lag between the dates that transactions are recorded in the accounting system and payments between funds are made. In the case of the District, the balances between the general fund and the debt service fund relate to assessments collected in the general fund that have not yet been transferred to the debt service fund.

Interfund transfers for the fiscal year ended September 30, 2021 were as follows:

Fund	Transfer in	Transfer out	
Debt service	$	14,865	$	-	
Capital projects	-	14,865	
Total	$	14,865	$	14,865	

Transfers are used to move revenues from the fund where collection occurs to the fund where funds have been reallocated for use. In the case of the District, transfers from the capital projects fund to the debt service fund were made in accordance with the Bond Indentures.

NOTE 6 – CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2021 was as follows:

Beginning			Ending	
Balance	Additions	Reductions	Balance	

Governmental activities									
Capital assets, not being depreciated									
Infrastructure under construction	$	3,889,278	$	3,666,905	$	-	$	7,556,183	
Total capital assets, not being depreciated		3,889,278		3,666,905		-		7,556,183	

Governmental activities capital assets, net	
$	
3,889,278	
$	
3,666,905	
$	
-	
$	
7,556,183	
The total projected cost of the infrastructure improvements has been estimated at approximately $37.5 million. These amounts were to be funded with proceeds from Series 2014, Series 2018 and Series 2019 bonds with the remainder funded by the Developer. The $3,666,905 of additions to infrastructure in progress in fiscal year 2021 were acquired from the Developer with bond proceeds.

The infrastructure will include potable water and wastewater systems, storm water drainage system improvements, offsite road improvements and utility extension. Upon completion certain assets will be conveyed to other entities for ownership and/or maintenance.
NOTE 7 – LONG-TERM LIABILITIES

Series 2014
On January 24, 2014, the District issued $7,570,000 of Capital Improvement Revenue Bonds, Series 2014 consisting of $4,195,000 Series 2014A-1 Bonds due on May 1, 2044 and $3,375,000 Series 2014A- 2 due on May 1, 2044 with fixed interest rates ranging from 6.5% to 7%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Series 2014A-1 Bonds is to be paid serially commencing May 1, 2015 through May 1, 2044. Principal on the Series 2014A-2 Bonds is to be paid serially commencing May 1, 2017 through May 1, 2044.

The Series 2014 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.

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

Series 2018
On March 2, 2018, the District issued $6,130,000 of Capital Improvement Revenue Bonds, Series 2018 consisting of $2,275,000 Series 2018A-1 Bonds due on May 1, 2048 and $3,855,000 Series 2018A-2 due on May 1, 2048 with fixed interest rates ranging from 5.25% to 5.9%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Series 2018A-1 Bonds is to be paid serially commencing May 1, 2019 through May 1, 2048. Principal on the Series 2018A-2 Bonds is to be paid serially commencing May 1, 2021 through May 1, 2048.

The Series 2018 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.

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

Series 2019
On February 11, 2019, the District issued $7,980,000 of Capital Improvement Revenue Bonds, Series 2019 consisting of $2,890,000 Series 2019A-1 Bonds due on May 1, 2049 and $5,090,000 Series 2019A- 2 due on May 1, 2049 with fixed interest rates ranging from 4.75% to 5.6%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Series 2019A-1 Bonds is to be paid serially commencing May 1, 2020 through May 1, 2049. Principal on the Series 2019A-2 Bonds is to be paid serially commencing May 1, 2020 through May 1, 2049.

The Series 2019 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture. This occurred during the current fiscal year as the District collected prepaid assessments and prepaid
$140,000 of the Bonds. In addition, see Note – 11 Subsequent Events for extraordinary redemption amounts subsequent to fiscal year end.

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

Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2021 were as follows:

Beginning			Ending	Due Within	
Balance	Additions	Reductions	Balance	One Year	

Governmental activities Bonds payable:
Series 2014 A-1
Series 2014 A-2
Series 2018 A-1
Series 2018 A-2
Series 2019 A-1
Series 2019 A-2 Less:
Original issue discount
Total	

$	485,000	

$	

-	

$	40,000	

$	445,000	

$	

-	
	2,110,000		-	150,000	1,960,000		35,000	
	2,210,000		-	45,000	2,165,000		35,000	
	1,460,000		-	725,000	735,000		10,000	
	2,850,000		-	185,000	2,665,000		45,000	
	4,940,000		-	1,250,000	3,690,000		55,000	
	(50,105)		-	(2,149)	(47,956)		-	
	$14,004,895	$	-	$ 2,392,851	$11,612,044	$	180,000	

DRAFT							
20	

Long-term Debt Activity (Continued)
At September 30, 2021, the scheduled debt service requirements on the long-term debt were as follows:

Governmental Activities
Year ending						
September 30:	Principal		Interest		Total	
2022	$	180,000	$	579,101	$	759,101	
2023	190,000		672,345		862,345	
2024	215,000		661,720		876,720	
2025	225,000		649,625		874,625	
2026	245,000		636,913		881,913	
2027-2031	1,450,000		2,959,950		4,409,950	
2032-2036	1,950,000		2,478,465		4,428,465	
2037-2041	2,620,000		1,820,645		4,440,645	
2042-2046	2,950,000		965,060		3,915,060	
2047-2049
Total	1,635,000
$ 11,660,000	
$ 11	176,845
,600,669	
$ 23	1,811,845
,260,669	

NOTE 8 – DEVELOPER TRANSACTIONS
The Developer owns a portion of land within the District; therefore, assessment revenues in the general and debt service funds include the assessments levied on those lots owned by the Developer.

NOTE 9 – CONCENTRATION

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

NOTE 10 – MANAGEMENT COMPANY

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

NOTE 11 – RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years.

NOTE 12 – SUBSEQUENT EVENTS

Bond Payments
Subsequent to fiscal year end, the District prepaid a total of $20,000 of the Series 2014A-2 Bonds,
$200,000 of the Series 2018A-2 Bonds, $180,000 of the Series 2019A-1 Bonds, and $1,110,000 of the Series 2019A-2 Bonds. The prepayments were considered extraordinary mandatory redemptions as outlined in the Bond Indenture.

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

Variance with	
Final Budget -	
	Budgeted Amounts		Actual	Positive	
Original	Final	Amounts	(Negative)	

REVENUES		
Assessments	$	206,948	$	206,948	$	214,644	$	7,696	
Total revenues	206,948	206,948	214,644	7,696	

EXPENDITURES
Current:
General government	114,421	122,971	121,022	1,949	
Maintenance and operations	122,527	113,977	53,434	60,543	
Total expenditures	236,948	236,948	174,456		62,492	

Excess (deficiency) of revenues over (under) expenditures		
(30,000)		
(30,000)	
40,188		
70,188	
OTHER FINANCING SOURCES
Use of fund balance
Total other financing sources (uses)		
30,000
30,000		
30,000
30,000	
-
-		
(30,000)
(30,000)	

Net change in fund balances	
 $		
-		
$		
-		
40,188	
$	
40,188	
Fund balance - beginning					156,553 			
Fund balance - ending				 $		196,741 			

See notes to required supplementary information

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

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

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. The general fund budget for the fiscal year ended September 30, 2021 was amended to reallocate appropriations. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2021.

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

Element	Comments	
Number of district employees compensated (excluding Board) at 9/30/2021	0	
Number of independent contractors compensated in September 2021	10	
Employee compensation for FYE 9/30/2021 (paid/accrued)	$0	
Independent contractor compensation for FYE 9/30/2021	$103,384	
Construction projects to begin on or after October 1; (>$65K)	Not applicable	
Budget variance report	See page 22 of annual financial report	
Ad Valorem taxes;	Not applicable	
Millage rate FYE 9/30/2021	Not applicable	
Ad valorem taxes collected FYE 9/30/2021	Not applicable	
Outstanding Bonds:	Not applicable	
		
Non ad valorem special assessments;		
Special assessment rate FYE 9/30/2021	Operations and maintenance - $314.30	
	Debt service - (460.86-3428.22) $2856.90, 3428.22, 1233.72, 2041.41, 925.22, 923.23,
2449.94, 887.51, 768.02, 460.86, 553.90,
634.08, 740.47, 1654.38, 664.21, 913.27,
771.17, 891.13, 462.70, 926.42, 684.95,
1672.69, 741.08	
Special assessments collected FYE 9/30/2021	$500,995	
Outstanding Bonds:		
Series 2014A1, due May 1, 2044, $445,000	see Note 7 for details	
Series 2014A2, due May 1, 2044, $1,960,000	see Note 7 for details	
Series 2018A1, due May 1, 2048, $2,165,000	see Note 7 for details	
Series 2018A2, due November 1, 2048, $735,000	see Note 7 for details	
Series 2019A1, due November 1, 2049, $2,665,000	see Note 7 for details	
Series 2019A2, due November 1, 2049, $3,690,000	see Note 7 for details	

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

To the Board of Supervisors
Silverleaf Community Development District Manatee 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 of the governmental activities and each major fund of Silverleaf Community Development District, Manatee County, Florida (“District”) as of and for the fiscal year ended September 30, 2021, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated xxxxx, 2022.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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

xxxxx, 2022

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

To the Board of Supervisors
Silverleaf Community Development District Manatee County, Florida

We have examined Silverleaf Community Development District, Manatee County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2021. Management is responsible for the District’s compliance with those requirements. Our responsibility is to express an opinion on the District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2021.

This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Silverleaf Community Development District, Manatee County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

xxxxx, 2022

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

To the Board of Supervisors
Silverleaf Community Development District Manatee County

Report on the Financial Statements

We have audited the accompanying basic financial statements of Silverleaf Community Development District, Manatee County, Florida ("District") as of and for the fiscal year ended September 30, 2021, and have issued our report thereon dated xxxxx, 2022.

Auditor’s Responsibility

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

Other Reporting Requirements

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated xxxxx, 2022, should be considered in conjunction with this management letter.

Purpose of this Letter

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

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

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

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

xxxxx, 2022

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS

None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None

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

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

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

There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2020.

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

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2021.

Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2021.

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

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

We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2021. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 24.

SILVERLEAF COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2022-06, Electing Officers Position

RESOLUTION 2022-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE SILVERLEAF COMMUNITY DEVELOPMENT DISTRICT ELECTING THE OFFICERS OF THE DISTRICT, AND PROVIDING FOR AN EFFECTIVE DATE

WHEREAS,	the	SILVERLEAF	COMMUNITY	DEVELOPMENT	DISTRICT
(hereinafter the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes; and

WHEREAS, pursuant to Section 190.006(6), Florida Statutes, as soon as practicable after each election or appointment to the Board of Supervisors (the “Board”), the Board shall organize by electing one of its members as chair and by electing a secretary, and such other officers as the Board may deem necessary.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE SILVERLEAF COMMUNITY	DEVELOPMENT
DISTRICT:

Section 1.		 is elected Chairman.

Section 2.		is elected Vice Chairman.

Section 3.		is elected Secretary.
	 is elected Assistant Secretary.
	 is elected Assistant Secretary.
	 is elected Assistant Secretary.
					                     is elected Assistant Secretary.	
					                     is elected Assistant Secretary.	
Section 4.				                   is elected Treasurer.		
Section 5.			                  is elected as Assistant Treasurer.	
Section 6.	All resolutions	or	parts of Resolutions in conflict herewith	are	
hereby repealed to the extent of such conflict.	
Section 7.	This Resolution shall	become	effective	immediately upon its	
	adoption.				

PASSED AND ADOPTED THIS 	 DAY of 	, 2022

SILVERLEAF
COMMUNITY DEVELOPMENT
ATTEST:	DISTRICT

Secretary/Assistant Secretary	Chairman/Vice-Chairman

SILVERLEAF COMMUNITY DEVELOPMENT DISTRICT

Discussion of New Meeting Times

SILVERLEAF COMMUNITY DEVELOPMENT DISTRICT

Ratification of Payment Authorizations #169 – 170

SILVERLEAF COMMUNITY DEVELOPMENT DISTRICT
Payment Authorization #169

PA #	Description	Amount	Total	
				
169	Supervisor Fees - 5/11/22 Meeting	$	200.00		
		$200.00		
		$	200.00		
		$	200.00		
		$	200.00		

				
	Vglobaltech	$	300.00		
		$135.00		
		$	135.00		
				
	ZNA Engineering	$33.60		
				
			$1,603.60	
170	Grau & Associates	$	3,500.00		
				
	McClatchy Company	$	194.22		
				
	PFM Group Consulting			
	District Management Fees - May 2022	$	3,208.33		
	Q3 Dissemination April-June S2014, S2018, S2019	$	3,750.00		
				
	Vogler Ashton	$	1,286.50		
				
			$11,939.05	
				
		TOTAL	$13,542.65	

Rick Montejano

From:	Paul Gressin <paulgressin@icloud.com>
Sent:	Tuesday, May 17, 2022 8:08 AM
To:	Rick Montejano
Subject:	Re: Silverleaf PA #169.pdf
Attachments:	Silverleaf PA #169.pdf

 ALERT: This message is from an external source.BE CAUTIOUS before clicking any link or attachment	 Payment approved for attached invoices
Sent from my iPhone
On May 16, 2022, at 11:09 PM, Rick Montejano <montejanor@pfm.com> wrote: Hey Paul –

Attached are the latest invoices to be looked over and approved for payment. Any questions let me know.
Thanks, Rick

1

SILVERLEAF COMMUNITY DEVELOPMENT DISTRICT

Payment Authorization #169	
5/16/2022					
Item	Payee		General	
No.		Invoice		Fund	

1	
Supervisor Fees - 5/11/2022 Meeting				
	Dale Weidemiller	2022.05.11	$	200.00	
	Jonathan Decker	2022.05.11	$	200.00	
	Joshua Holley	2022.05.11	$	200.00	
	Paul Gressin	2022.05.11	$	200.00	
	Lawrence Powell	2022.05.11	$	200.00	
2	VGlobalTech				
	Quarterly ADA (Jan-Mar)	3719	$	300.00	
	Website Maintenance - April 2022	3803	$	135.00	
	Website Maintenance - May 2022	3883	$	135.00	
3	ZNS Engineering				
	Engineering Services Through 3/31/2022	144920	$	33.60	

TOTAL	$	1,603.60

Secretary / Assistant Secretary	Chairman / Vice Chairman

Silverleaf CDD
c/o PFM Group Consulting
3501 Quadrangle Boulevard, Ste. 270
Orlando, FL 32817
MontejanoR@pfm.com // (407) 723-5951

Rick Montejano

From:	Paul Gressin <paulgressin@icloud.com>
Sent:	Friday, June 17, 2022 10:35 AM
To:	Rick Montejano
Subject:	Re: SL - PA 170
Attachments:	Silverleaf PA #170.pdf

 ALERT: This message is from an external source.BE CAUTIOUS before clicking any link or attachment	 WITH EXCEPTION OF DAYSTAR all approved. We do not pay for sidewalks to be cleaned
Sent from my iPhone
On Jun 17, 2022, at 9:36 AM, Rick Montejano <montejanor@pfm.com> wrote: Hey Paul –

Attached are the latest invoices to be looked over and approved for payment. Any questions let me know.
Thanks,

Rick Montejano District Accountant
PFM Group Consulting LLC 407.723.5900 ext. 5951
3501 Quadrangle Blvd., Suite 270 | Orlando, FL 32817 MontejanoR@pfm.com

1

SILVERLEAF COMMUNITY DEVELOPMENT DISTRICT

Payment Authorization #170	
6/17/2022			
Item	Payee	General	
No.	Invoice	Fund	

1	Daystar Exterior Cleaning
Sidewalk cleaning	15106	$	50.00

2	Grau & Associates
Audit FYE 2021	
22742	
$	
3,500.00	
3	McClatchy Company
Legal Advertising in May	
123531	
$	
194.22	
4	PFM Group Consulting
District Mgmt Fees - May 2022
Q3 Dissemination Apr-Jun S2014, S2018, S2019	
DM-05-2022-43 120353	
$
$	
3,208.33
3,750.00	
5	Vogler Ashton
District Counsel Through 5/15/2022	

142	

$	

1,286.50	

TOTAL	$

--1-1--,-9--8-9--.-0-5---
11,939.05

Secretary / Assistant Secretary	Chairman / Vice Chairman

Silverleaf CDD
c/o PFM Group Consulting
3501 Quadrangle Boulevard, Ste. 270
Orlando, FL 32817
MontejanoR@pfm.com // (407) 723-5951

SILVERLEAF COMMUNITY DEVELOPMENT DISTRICT

Review of District Financial Statements

Debt Service -	Debt Service -	Debt Service -	
2014A1, 2019	2014A2	2018A	

Construction
General Fund	Fund -
2014A,2019

Long Term Debt Group

Total

Assets	
Current Assets
General Checking Account Assessments Receivable Prepaid Expenses Deposits
Assessments Receivable Debt Service Reserve 2014A1 Revenue Account 2014A Revenue Account 2019A1 Interest Account 2019A1 Prepayment Acct. 2019A2 Prepayment Acct. 2019A1 Debt Service Reserve 2019A1 Interest Account 2019A2 Prepayment Acct. 2014A1 Sinking Fund 2019A1
Sinking Fund 2019A2
Debt Service Reserve 2014A2 Interest Account 2014A2 Prepayment Account 2014A2 Sinking Fund 2014A2 Revenue 2018A Bond
Sinking Fund 2018A1 Bond Interest 2018A1 Bond Prepayment 2018A1 Bond
Debt Service Reserve 2018A1 Bond Prepayment 2018A2 Bond Assessments Receivable Acquisition/Construction 2019A
Total Current Assets	
$311,670.73
1,324.32
4,796.12
167.00

$317,958.17	

$2,045.22 23,187.50
313,666.38
201,181.50
0.02
143,291.92
10,881.91
49,728.47
0.02
3,224.48
0.01
0.01

$747,207.44	

$84,781.25
0.02
864.59
0.01

$85,645.87	

$139,154.41
0.01
0.02
2,359.58
103,471.76
40,501.17
1,212.84

$286,699.79	

$1,496,685.04

$1,496,685.04	

$	

-	
$311,670.73
1,324.32
4,796.12
167.00
2,045.22
23,187.50
313,666.38
201,181.50
0.02
143,291.92
10,881.91
49,728.47
0.02
3,224.48
0.01
0.01
84,781.25
0.02
864.59
0.01
139,154.41
0.01
0.02
2,359.58
103,471.76
40,501.17
1,212.84
1,496,685.04

$2,934,196.31	

Investments
Amount Available in Debt Service Funds

Construction

Debt Service -	Debt Service -	Debt Service -	
2014A1, 2019	2014A2	2018A	

General Fund	Fund -
2014A,2019

Long Term Debt Group

$1,116,295.04

Total

$1,116,295.04

Amount To Be Provided				
 		8,873,704.96		8,873,704.96	
Total Investments	$	-	$	-	$	-	$	-	$		$9,990,000.00		$9,990,000.00	
-

Total Assets	$317,958.17	$747,207.44	$85,645.87	$286,699.79	$1,496,685.04	$9,990,000.00	$12,924,196.31

Liabilities and Net Assets

Current Liabilities Deferred Revenue Deferred Revenue Deferred Revenue
Total Current Liabilities

Long Term Liabilities
Revenue Bonds Payable LongTerm

$1,324.32

$1,324.32

$2,045.22

$2,045.22	$	-

$1,212.84

$1,212.84	$	-	$	-

$9,990,000.00

$1,324.32 2,045.22
1,212.84

$4,582.38

$9,990,000.00

 			
Total Long Term Liabilities	$	-	$	-	$	-	$	-	$
-

$9,990,000.00

$9,990,000.00

Total Liabilities	$1,324.32		$2,045.22		$0.00		$1,212.84		$	-		$9,990,000.00		$9,994,582.38	

Net Assets
Net Assets, Unrestricted	

($4,139.20)												

($4,139.20)	
Net Assets - General Government	200,880.38												200,880.38	
Current Year Net Assets - General Government	119,892.67												119,892.67	
Net Assets, Unrestricted			$1,070,399.63										1,070,399.63	
Current Year Net Assets, Unrestricted			(325,237.41)										(325,237.41)	
Net Assets, Unrestricted					$96,417.08								96,417.08	
Current Year Net Assets, Unrestricted					(10,771.21)								(10,771.21)	
Net Assets, Unrestricted							$361,961.09						361,961.09	
Current Year Net Assets, Unrestricted							(76,474.14)						(76,474.14)	
Net Assets, Unrestricted									$3,739,598.49				3,739,598.49	
Current Year Net Assets, Unrestricted									(2,192,913.45)				(2,192,913.45)	
Net Assets - General Government									(50,000.00)				(50,000.00)	
Total Net Assets	$316,633.85		$745,162.22		$85,645.87		$285,486.95		$1,496,685.04		$		$2,929,613.93	
														
Total Liabilities and Net Assets	$317,958.17		$747,207.44		$85,645.87		$286,699.79		$1,496,685.04		$9,990,-000.00		$12,924,196.31	

Silverleaf CDD Statement of Activities As of 5/31/2022

Debt Service -	Debt Service -	Debt Service -	
2014A1, 2019	2014A2	2018A	

Construction
General Fund	Fund -
2014A,2019

Long Term Debt Group

Total

Revenues

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

Expenses

Supervisor Fees
Public Officials' Insurance Trustee Services Management Engineering Dissemination Agent District Counsel
Assessment Administration Reamortization Schedules Postage & Shipping
Legal Advertising Office Supplies
Web Site Maintenance Dues, Licenses, and Fees Electric
General Insurance
Principal Payment - 2019A1 Bond Principal Payment - 2019A2 Bond Interest Payments - 2014A1 Bond Interest Payments - 2019A1 Bond Interest Payments - 2019A2 Bond Principal Payments - 2014A2 bond Interest Payments - 2014A2 bond Principal Payment - 2018A1 Bond Principal Payment - 2018A2 Bond Interest Payment - 2018A1 Bond Interest Payment - 2018A2 Bond Contingency
Total Expenses

Other Revenues (Expenses) & Gains (Losses)

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

Change In Net Assets	
$165,705.45 29,937.81
14.99

$195,658.25

$6,800.00 2,882.00
13,334.01
22,458.31
780.60
7,500.00
2,827.00
12,500.00
500.00
55.81
617.76
125.00
1,630.00
175.00
57.09
3,523.00

$75,765.58

$0.00

$119,892.67		

$271,064.18 258,649.53
1,043,941.81
(166,959.44)

$1,406,696.08

$220,000.00 1,150,000.00
30,700.00
141,918.75
189,350.00

$1,731,968.75

$35.26

$35.26 ($325,237.41)		

$9,229.16 166,959.44

$176,188.60

$55,000.00 131,962.50

$186,962.50

$2.69

$2.69 ($10,771.21)		

$160,740.96 30,758.94
142,193.78

$333,693.68

$35,000.00 210,000.00
124,837.50
40,341.25

$410,178.75

$10.93
$10.93 ($76,474.14)		

$0.00

$2,192,995.67

$2,192,995.67

$82.22

$82.22

($2,192,913.45)		

$

$

$	

$0.00

-

-

-		
$165,705.45 29,937.81
14.99
271,064.18
258,649.53
1,043,941.81
(166,959.44)
9,229.16
166,959.44
160,740.96
30,758.94
142,193.78
$2,112,236.61

$6,800.00 2,882.00
13,334.01
22,458.31
780.60
7,500.00
2,827.00
12,500.00
500.00
55.81
617.76
125.00
1,630.00
175.00
57.09
3,523.00
220,000.00
1,150,000.00
30,700.00
141,918.75
189,350.00
55,000.00
131,962.50
35,000.00
210,000.00
124,837.50
40,341.25
2,192,995.67
$4,597,871.25

$35.26 2.69
10.93
82.22
$131.10

($2,485,503.54)	

Net Assets At Beginning	
$196,741.18		
$1,070,399.63		
$96,417.08		
$361,961.09		
$3,689,598.49		
$	
-		
$5,415,117.47	

Net Assets At End Of Year	

$316,633.85		

$745,162.22		

$85,645.87		

$285,486.95		

$1,496,685.04		

$	

-		

$2,929,613.93	

Silverleaf CDD
Budget to Actual
For the Month Ending 5/31/2022

Year To Date
FY 2022
Actual	Budget	Variance	Adopted Budget

Revenues

On-Roll Assessments	$165,705.45		$137,965.36		$27,740.09		$ 206,948.00	
Off-Roll Assessments	29,937.81		-		29,937.81		-	
Other Income & Other Financing Sources	14.99		-		14.99		-	
Carry Forward Revenue	196,574.18		124,229.04		72,345.14		186,343.52	
Net Revenues	$195,658.25		$262,194.40		$130,038.03		$393,291.52	

General & Administrative Expenses

Supervisor Fees	$6,800.00		$8,000.00		$(1,200.00)		$ 12,000.00	
Public Officials' Insurance	2,882.00		2,042.64		839.36		3,064.00	
Trustee Services	13,334.01		8,900.00		4,434.01		13,350.00	
Management	22,458.31		25,666.64		(3,208.33)		38,500.00	
Engineering	780.60		10,000.00		(9,219.40)		15,000.00	
Dissemination Agent	7,500.00		10,000.00		(2,500.00)		15,000.00	
District Counsel	2,827.00		10,000.00		(7,173.00)		15,000.00	
Assessment Administration	12,500.00		8,333.36		4,166.64		12,500.00	
Reamortization Schedules	500.00		500.00		-		750.00	
Audit	-		3,500.00		(3,500.00)		5,250.00	
Postage & Shipping	55.81		133.36		(77.55)		200.00	
Legal Advertising	617.76		1,000.00		(382.24)		1,500.00	
Bank Fees	-		120.08		(120.08)		180.00	
Miscellaneous	-		333.36		(333.36)		500.00	
Office Supplies	125.00		166.64		(41.64)		250.00	
Web Site Maintenance	1,630.00		1,800.00		(170.00)		2,700.00	
Dues, Licenses, and Fees	175.00		116.64		58.36		175.00	
Electric	57.09		666.64		(609.55)		1,000.00	
Wetland Maintenance Reserve	-		2,666.64		(2,666.64)		4,000.00	
Stormwater Management	-		73,647.44		(73,647.44)		110,471.21	
General Insurance	3,523.00		2,496.00		1,027.00		3,744.00	
General Repair & Maintenance	-		3,333.36		(3,333.36)		5,000.00	
Irrigation	-		3,200.00		(3,200.00)		4,800.00	
Landscaping Maintenance & Material	-		50,675.04		(50,675.04)		76,012.50	
Landscape Improvements	-		3,333.36		(3,333.36)		5,000.00	
Hardscape Maintenance	-		31,563.20		(31,563.20)		47,344.81	
Total General & Administrative Expenses	$75,765.58		$262,194.40		$(186,428.82)		$393,291.52	
Total Expenses		$75,765.58			$262,194.40			$(186,428.82)		  $393,291.52	
Net Income (Loss)	$119,892.67		$	-		$316,466.85		$	-