MEDITERRA COMMUNITY DEVELOPMENT DISTRICT PUBLIC HEARINGS AND REGULAR MEETING AGENDA August 21, 2019 Mediterra Community Development District OFFICE OF THE DISTRICT MANAGER 2300 Glades Road, Suite 410WBoca Raton, Florida 33431 Phone: (561) 571-0010●Fax: (561) 571-0013Toll-free: (877) 276-0889 August 14, 2019 ATTENDEES: Please identify yourself each time you speak to facilitate accurate transcription of Board of Supervisors meeting minutes. Mediterra Community Development District Dear Board Members: The Board of Supervisors of the Mediterra Community Development District will hold multiple Public Hearings and a Regular Meeting on August 21, 2019 at 9:00 a.m., in the Sports Club at Mediterra (Bella Vita I), 15735 Corso Mediterra Circle, Naples, Florida 34110. The agenda is as follows: 1. Call to Order/Roll Call 2. Chairman’s Comments 3. Public Comments [3 minutes per person] 4. Presentation of Mediterra North Community Development District’s Audited Annual Financial Report for the Fiscal Year Ended September 30, 2018, Prepared by Berger, Toombs, Elam, Gaines & Frank 5. Consideration of Resolution 2019-08 Accepting the Mediterra North Community Development District’s Audited Annual Financial Report for the Fiscal Year Ended September 30, 2018 6. Presentation of Mediterra Community Development District’s Audited Financial Report for Fiscal Year Ended September 30, 2018, Prepared by McDirmit Davis & Company, LLC 7. Consideration of Resolution 2019-09, Accepting the Mediterra Community Development District’s Audited Financial Report for the Fiscal Year Ended September 30, 2018 8. Public Hearing on Adoption of Fiscal Year 2019/2020 Budget A. Proof/Affidavit of Publication B. Consideration of Resolution 2019-05, Relating to the Annual Appropriations and Adopting the Budget for the Fiscal Year Beginning October 1, 2019, and Ending September 30, 2020; Authorizing Budget Amendments; and Providing an Effective Date Board of Supervisors Mediterra Community Development District August 21, 2019, Public Hearings and Regular Meeting Agenda Page 2 9. Public Hearing to Hear Comments and Objections on the Imposition of Maintenance and Operation Assessments to Fund the Budget for Fiscal Year 2019/2020, Pursuant to Florida Law A. Proof/Affidavit of Publication B. Mailed Notice(s) to Property Owner(s) C. Consideration of Resolution 2019-06, Making a Determination of Benefit and Imposing Special Assessments for Fiscal Year 2019/2020; Providing for the Collection and Enforcement of Special Assessments, Including But Not Limited to Penalties and Interest Thereon; Certifying an Assessment Roll; Providing for Amendments to the Assessment Roll; Providing a Severability Clause; and Providing an Effective Date 10. Consideration of Resolution 2019-07, Designating Dates, Times and Locations for Regular Meetings of the Board of Supervisors of the District for Fiscal Year 2019/2020 and Providing for an Effective Date 11. Discussion: Headwall Erosion Comparable Year Over Year 12. Acceptance of Unaudited Financial Statements as of June 30, 2019 13. Staff Reports A. District Counsel: Hopping Green & Sams, P.A. B. District Engineer: Johnson Engineering, Inc. C. District Manager: Wrathell, Hunt and Associates, LLC D. Operations Manager: Wrathell, Hunt and Associates, LLC Key Activity Dates 14. Approval of June 19, 2019 Regular Meeting Minutes 15. Action/Agenda or Completed Items 16. Old Business 17. Supervisors’ Requests 18. Public Comments 19. Adjournment Board of Supervisors Mediterra Community Development District August 21, 2019, Public Hearings and Regular Meeting Agenda Page 3 Should you have any questions, please do not hesitate to contact me directly at (239) 464-7114. Sincerely, FOR RESIDENTS TO ‘LISTEN IN’ TO THE BOARD MEETING CALL IN NUMBER: 800-894-5910 CONFERENCE ID: MEDITERRA Chesley “Chuck” E. Adams, Jr. PROGRAM TITLE: MEDITERRA CDD BOARD OF SUPERVISORS MEETING District Manager FOR BOARD MEMBERS AND STAFF TO ATTEND BY TELEPHONE CALL-IN NUMBER WILL BE PROVIDED WITHIN 24 HOURS OF MEETING FEEL FREE TO CONTACT 561-571-0010 FOR CALL-IN NUMBER CONFERENCE ID: MEDITERRA PROGRAM TITLE: MEDITERRA CDD BOARD OF SUPERVISORS MEETING MEDITERRA COMMUNITY DEVELOPMENT DISTRICT 4 To the Board of Supervisors Mediterra North Community Development District Lee County, Florida We are pleased to provide the following information related to our audit of Mediterra North Community Development District for the period ended June 11, 2018 to assist you in your oversight responsibility of the financial reporting process of the District. Our responsibility under the auditing standards has been described to you in our engagement letter dated August 28, 2018. Management is responsible for the appropriateness of the accounting policies used by the District. During the period, no significant new accounting policies were adopted nor were there any changes in the existing accounting policies. We did not discuss with Management, any significant or unusual transactions nor did we discuss any alternative treatments available under generally accepted accounting policies during the current audit period. Any audit adjustments provided by Management or communicated to Management have been reported to and agreed upon by Management. If you would like a detailed listing of all audit adjustments for the current period, please contact us. We did encounter an immaterial uncorrected misstatements during the course of our audit which we discussed with management as was not corrected (see attached). There are no disagreements with Management over the application of significant accounting principles, the basis for judgments made by Management on any significant matters, the scope of the audit or significant disclosures to be included in the financial statements. We are not aware of any consultations Management had with other accountants about accounting or auditing matters. Board of Supervisors Mediterra North Community Development District Page 2 There were no significant issues that were discussed during the course of the audit. We did not encounter any difficulties in dealing with Management during the audit process. Management has made certain written representations to us as part of the audit process. Please contact us if you would like a copy of those representations. This letter is intended solely for the information and use of the Board and Management and is not intended to be and should not be used by anyone other than the intended parties. Please contact J. W. Gaines should you have any questions concerning this letter. We greatly appreciate the opportunity to be of service to Mediterra North Community Development District. Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL Fort Pierce, Florida June 4, 2019 Mediterra North Community Development District Year End: June 11, 2018 Prepared by 1Prepared by 2 Reviewed by Reviewed by 0800-15A Adjusting journal entries Date: 6/12/2017 To 6/11/2018 MCS 4/18/2019 Number Date Name Account No Reference Annotation Debit Credit Recurrence Misstatement GF PASSE 6/11/2018 Accounts Receivable 122.000 GF01 1500-04 2,714.00 GF PASSE 6/11/2018 Insurance 519.450 GF01 1500-04 2,714.00 To record refund on unused insurance premium. 2,714.00 2,714.00 Net Income (Loss) 399,697.00 6/5/2019 11:21 AM Page 1 Mediterra North Community Development District ANNUAL FINANCIAL REPORT June 11, 2018 Mediterra North Community Development District ANNUAL FINANCIAL REPORT June 11, 2018 TABLE OF CONTENTS Page Number REPORT OF INDEPENDENT AUDITORS 1-3 MANAGEMENT’S DISCUSSION AND ANALYSIS 4-9 BASIC FINANCIAL STATEMENTS: Government-wide Financial Statements: Statement of Net Position 10 Statement of Activities 11 Fund Financial Statements: Balance Sheet – Governmental Funds 12 Reconciliation of Total Governmental Fund Balances to Net Position of Governmental Activities 13 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds 14 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities 15 Statement of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – General Fund 16 Notes to Financial Statements 17-30 INDEPENDENT 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 31-32 MANAGEMENT LETTER 33-34 INDEPENDENT ACCOUNTANT’S REPORT/COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES 35 r~tt Berger, Toombs, Elam, CO:, Gaines & Frank Certified Public Accountants PL 600 Citrus Avenue Suite 200 Fort Pierce, Florida 34950 7721461-6120 II 461-1155 FAX: 7721468-9278 REPORT OF INDEPENDENT AUDITORS To the Board of Supervisors Mediterra North Community Development District Lee County, Florida Report on the Financial Statements We have audited the accompanying financial statements of Mediterra North Community Development District as of and for the period ended June 11, 2018, and the related notes to 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