North

Community

Powerline Road Development District

Agenda

July

10,

2019

-

.

-.

--=-·.

North

Powerline

Road

Community Development District

135 W.

Central Blvd., Suite 320,	Orlando, Florida 32801		
			
Phone: 407-841-5524- Fax: 407-839-1526		

July 3, 2019					
Board of Supervisors					
North Powerline Road					
Community					
Development District				
Dear Board Members:					
The regular	the Board of Supervisors of North Powerline Road Community		
meeting of			
Development					
District will be held Wednesday, July 10,	2019 at 2:45 PM at 346 E Central		
Ave., Winter Haven, Florida 33880.	Following is the advance		
			agenda for the meeting:		

1.

2.

3.

4.

5.

6.

Roll Call										
Public		Period ( Speakers will fill out	a card and submit it to the District		
Comment				
		1								
Manager prior to the beginning of the meeting)						
Approval of										
Minutes of the April 4,	2019 Board Meeting				
Acceptance of							
	Fiscal Year 2018 Audit							
								
Consideration  of	Authorization  to	Issue  RFP  for	Phase	1  Construction	and		
Approval of Evaluation Criteria							
								
Consideration of Revised Proposal	from VGlobal Tech to Include Quarterly Site		
Audit					

7.

8.

9.

Staff Reports			
A.	Attorney		
B.	Engineer		
C.	District Manager's Report		
			
	i.	Approval of Check Register		
	ii.			
		Balance		
		Sheet and Income Statement		
iii.	Approval of Fiscal Year 2020 Meeting Schedule Other Business

Supervisors Requests and Audience Comments

10.

Adjournment

The second order of business is the Public Comment Period where the public	
opportunity to be heard on propositions coming before the	Board as reflected	
agenda, and any other items. Speakers must fill out a Request to Speak form and	
it to the District Manager prior to the beginning of the meeting.	

has	an	
on	the	
submit	

1

Comments

will

be limited to three (3) minutes

The third order of business is Supervisors Meeting. A copy

the approval of the minutes of the minutes are enclosed

from the for your

April 4, 2019 Board of review.

The fourth is enclosed

order of business for your review.

acceptance

of

the

Fiscal Year 2018 Audit.

A copy

of

the

report

The fifth order of business construction and approval for your review.

is of

the consideration of authorization to issue RFP evaluation criteria. Supporting documentation

for phase 1 is enclosed

The sixth order of include quarterly

business is the consideration of revised proposal site audit. A copy of the proposal is enclosed for

from your

VGlobal Tech to review.

The seventh				
order of business is Staff Reports. Section C is the District Manager's report.		
Sub-Section 1	includes the check register being submitted for approval and Sub-Section		
2 includes the			
	balance sheet and income statement for your		
		review. Sub-Section 3 is the		
approval of Fiscal Year 2020 meeting		
		schedule. A copy of the sample		
for your review.	schedule is enclosed		

The balance should have

of the agenda any questions,

will be discussed at please do not hesitate

the to

meeting.

contact me.

In

the meantime,

if

you

Sincerely,

Jill Burns

District Manager

CC:	Roy Van Wyk, District Counsel

Enclosures

MINUTES OF MEETING

NORTH POWERLINE ROAD

COMMUNITY DEVELOPMENT DISTRICT

The	regular	meeting

of

the	Board

of

Supervisors

of

the	North	Powerline	Road

Community		
Development District was held on Wednesday, June 5,	
E Central Ave., Winter Haven, Florida.		
Present and constituting a quorum were:		
Rennie Heath	Chairman	
Lauren Schwenk	Vice Chairman	
Kevin Chinoy	Assistant Secretary	
Andrew Rhinehart	Assistant Secretary	
Also present were:		
Jill Burns	District Manager	
Michelle Rigoni	District Counsel	
Drew White	Developer's Office	
Patrick Marone	Developer's Office	

2019 at 10:00 a.m. at the 346

FIRST ORDER OF BUSINESS	Roll Call

Ms. Burns called the meeting to order and called the roll. A quorum was present.

SECOND ORDER OF BUSINESS	Public Comment Period

Ms. Bums noted that there were no

members

of

the public present.

THIRD ORDER OF BUSINESS

Approval of Minutes of the February 6, 2019		
Board	Meeting   and   Acceptance	of	the		
					
February 6, 2019 Audit Meeting				

Ms. Bums asked for any questions, comments, or corrections on the minutes. The Board had no corrections.

June 5, 2019	North Powerline Road CDD		

On MOTION by Ms.	Schwenk, seconded by Mr. Rhinehart, with		
all				
	in  favor,  the  minutes  of  the  February  6,  2019  Board	of		
Supervisors meeting were approved as presented and the February		
6,	2019 minutes of the Audit			
		Committee Meeting, were accepted.			

FOURTH ORDER OF BUSINESS

Consideration Approving the Year 2020 and

of	Resolution	2019-01

Proposed  Budget  for  Fiscal

Setting a Public Hearing

	Ms. Bums presented Resolution 2019-01. Ms. Bums suggested moving the hearing date		
to	August	th	She							
		7  •		presented the  budget and noted  it  was	comprised only	of	administrative		

expenses, because they do not expect any field expenses to come online in Fiscal Year 2020. The		
total budget amount is $129,825.						
			On MOTION by Ms. Schwenk, seconded by Mr. Rhinehart, with			
			all in favor, Resolution 2019-01  Approving the Proposed Budget			
			for Fiscal Year 2020 and Setting a Public Hearing for August 7	th	at			
										
			10:00 a.m., was approved.						

FIFTH ORDER OF BUSINESS

Consideration of Contract Agreement with Polk County Property Appraiser

Ms. Bums noted since it is going Board does not need to approve.

to

be developer funded, they will direct bill and the

SIXTH ORDER OF BUSINESS

A.	Attorney

Staff Reports

Ms. Rigoni had nothing further for the Board.

B.

Engineer

There being none, the next item followed.

C.

District Manager's Report		
i.	Approval of Check Register		

Ms. Bums presented the check register for January through May totaling $39,190.10. She noted all expenses were administrative.

2

June 5, 2019

North

Powerline Road CDD

On MOTION by favor, the Check

Mr. Heath, seconded by Ms. Register totaling $39,190.10,

Schwenk with all in was approved.

ii.

Balance Sheet and Income Statement

Ms. Bums presented the balance sheet and income statement and asked for any questions.

The Board had no questions.

iii.

Presentation

of

Number

of

Registered Voters - 0

Ms. Bums noted there are no registered voters in the District.	
SEVENTH ORDER OF BUSINESS	Other Business	

Ms.

followed.

Bums

asked

if

there were any other business items. There being none, the next item

EIGHTH ORDER OF BUSINESS	Supervisor's Requests and Audience

Comments

Ms. Bums asked followed.

if

there were any Supervisor's requests. Hearing none, the next item

NINTH ORDER OF BUSINESS	Adjournment

Ms.

Bums asked for a motion to adjourn.

The meeting

adjourned

at

10:05 a.m.

On MOTION by Mr. Heath seconded by favor, the meeting was adjourned.

Mr.

Rhinehart with all in

Secretary / Assistant Secretary	Chairman / Vice Chairman	

3

SECT-ION

IV

NORTH POWERLINE ROAD

COMMUNITY DEVELOPMENT DISTRICT

POLK COUNTY, FLORIDA
FINANCIAL REPORT

FOR THE PERIOD FROM INCEPTION ON

JUNE 5, 2018 THROUGH
SEPTEMBER 30, 2018

NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT

POLK COUNTY, FLORIDA

TABLE OF CONTENTS

INDEPENDENT AUDITOR'SREPORT

MANAGEMENT'SDISCUSSION AND ANALYSIS

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

REQUIRED SUPPLEMENTARY INFORMATION

Schedule of Revenues, Expenditures and Changes in Fund Balance -

Budget and Actual -  General Fund

Notes to Required Supplementary Information

INDEPENDENT AUDITOR'SREPORT ON INTERNAL CONTROL OVER FINANCIAL

REPORTING AND COMPLIANCE AND OTHER MATIERS BASED ON AN AUDIT

OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH

GOVERNMENT AUDITING STANDARDS

INDEPENDENT AUDITOR'SREPORT 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

MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

Page

1-2

3-6

7

8

9

10

11

12

13-18

19

20

21-22

23

24-25

Grau & Associates

CERTIFIED PUBLIC ACCOUNTANTS

951 Yamato Road • Suite 280 Boca Raton, Florida 33431

(561)	994-9299 • (800) 299-4728 Fax (561) 994-5823

www.graucpa.com

INDEPENDENT AUDITOR'SREPORT

To the Board of Supervisors

North Powerline Road Community Development District
Polk County, Florida

Report

on

the Financial Statements

We have audited the accompanying financial statements of the	governmental activities	and	each		
fund of North Powerline Road Community Development District, Polk County, Florida ("District") as		
for the period from	inception on June 5, 2018 through September 30, 2018, and the related notes		
financial statements, which collectively comprise the District'sbasic	as	listed		
table of contents.		financial statements				

major of and to the in the

Management'sResponsibility 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'sResponsibility													
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														
the	financial		performing procedures to obtain audit	evidence about the amounts and	disclosures in		
		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'sinternal 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 our audit opinions.

audit

evidence

we

have obtained

is

sufficient

and

appropriate to provide a basis for

Opinions

In our opinion, the financial respective financial position September 30, 2018, and the June 5, 2018 to September accepted in the United States

statements referred		to above	present fairly,  in	all material respects, the		
of the governmental	activities and each major	fund of the District as of		
respective changes	in	financial position thereof for the period from inception		
30, 2018 then ended	in accordance with	accounting principles generally		
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'sresponses 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	on the information because the limited procedures do not provide us		
provide any assurance			
with							
sufficient evidence to express an						
	opinion or provide any assurance.				

Other Reporting Required

by

Government Auditing Standards

In	accordance with Government Auditing Standards, we have also issued our report dated June 21, 2019,		
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	to describe the scope of our testing of	internal control over financial reporting		
and							an		opinion on the effectiveness of the		
	compliance and the results of that testing, and not to provide					
District'sinternal												
	control over financial reporting or on compliance. That report is an integral part of an		
audit								in			
	performed in accordance with Government Auditing Standards				
control over financial reporting and compliance.				considering the District'sinternal		
							
Report on Other Legal and Regulatory Requirements							
We have also issued our report dated June 21, 2019, on our	consideration of the District'scompliance		
with the requirements	of	Section 218.415, Florida Statutes, as required by Rule 10.556(10) of the Auditor		
General of the State	of	Florida. The	purpose of that report is to		provide an opinion based on  our		
examination conducted in						

				accordance with attestation standards established by the American Institute of		
Certified Public Accountants.									

~,4,u - ,r~

June 21, 2019

2

		MANAGEMENT'SDISCUSSION AND ANALYSIS		
Our	discussion	and analysis of North Powerline Road	Community Development District, Polk County,		
					
Florida ("District") provides a narrative overview of the District'sfinancial activities for the period from		
inception on June 5, 2018 through September 30, 2018. 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.				
This					
	information is being presented to provide additional	information regarding the activities of the District		
and  to  meet the  disclosure  requirements  of  Government  Accounting  Standards  Board  Statement		
("GASB") No. 34, Basic Financial Statements -  and				
and Local	Management's Discussion and Analysis -  for State		
	Governments issued June 1999.  Comparative	information between the current year and the		
prior year is required to be presented in the Management'sDiscussion and Analysis ("MD&A").  However,		
because this is	the first year of operations of the District, comparative information is excluded in this		
report.  Subsequent reports will include the comparative information.		

FINANCIAL

HIGHLIGHTS

•	The assets of the District exceeded its liabilities at the close of the most resulting in a net position balance of $18,581.

•	The change in the District'stotal net position in comparison with the prior fiscal an increase. The key components of the District'snet position and change
reflected in the table in the government-wide financial analysis section.

recent fiscal year

year was $18,581, in net position are

•	At  September  30,  2018,  the  District's governmental  funds  reported  combined  ending

balances of $18,581, an increase of $18,581	in	comparison with the prior fiscal	year.	The	
fund balance is unassigned fund balance.					

fund total

OVERVIEW

OF

FINANCIAL STATEMENTS

This discussion and analysis are intended to serve statements. The District'sbasic financial statements are wide financial statements, 2) fund financial statements, report also contains other supplementary information themselves.

as	the	introduction  to  the  District's financial	
comprised of three components: 1) government-	
and 3)	notes to the financial statements.  This	
in	addition  to the  basic  financial  statements	

Government-Wide Financial Statements										
The government-wide financial statements are designed to provide readers with a broad overview of the		
District'sfinances, in a manner similar to a private-sector business.							
The	statement of net position presents information on	all the	District'sassets,	deferred	outflows	of		
								
resources, liabilities, and deferred inflows of							
							net		
position.  Over time, increases or	resources with the residual amount being reported as			
	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'snet 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) function.				

3

OVERVIEW OF	FINANCIAL STATEMENTS (Continued)		
			
Fund Financial Statements				
A fund is a grouping of related	accounts that is	used to maintain		
			control over resources that have		
segregated for specific activities or objectives.  The District, like other state and local governments,		
fund accounting to ensure and demonstrate compliance with finance-related legal requirements.		
District has one fund category: governmental funds.		
Governmental Funds				

been uses The

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			
resources, as well as on								inflows and outflows of spendable		
	balances of spendable resources available at the end of the fiscal year.  Such		
information may be useful in	evaluating a							
									District'snear-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'snear-term financing decisions.		
Both  the  governmental  fund  balance  sheet  and  the  governmental  fund  statement  of  revenues,		
expenditures, and changes in fund	balance provide a reconciliation to facilitate this comparison between		
governmental funds and governmental activities.					
The District maintains two individual governmental funds.	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, 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'sfinancial position.

the case of the District, assets exceeded liabilities at the close of the most recent fiscal year.

Key components of the District'snet position are reflected in the following table:

In

NETPOSmON

SEPTEMBER 30,

, Current and other assets

Capital assets, net of depreciation

Total assets

Current liabilities

Long-tenn liabilities

Total liabilities

Net position

Unrestricted

Total net position

	2018	
$	63,804	
	18,804	
	82,608	
	45,223	
	18 804	
	64027	
	18,581	
$	18 581	

4

GOVERNMENT-WIDE FINANCIAL ANALYSIS The District'snet position increased during the Key elements of the change in net position are

(Continued)

most recent fiscal year.

reflected in the following table:

CHANGES IN NET POSITION	
FOR 1HE PERIOD FROM INCEPTION ON JUNE	
1HROUGH SEPTEMBER 30, 2018	
Rewnues:		
Program rewnues		
Operating grants and contributions	$	
Total rewnues		
Expenses:		
General gowmment		
Total expenses		
Change in net position		
Net position - beginning		
Net position - ending	$	

5,	2018	
2018		
	45	,000	
	45	,000	
	26,419	
	26	,419	
	18	581	
	18	,581	

As noted above and in the statement of activities, the cost of all	
from	inception on June 5, 2018 through September 30, 2018	
activities were paid by program revenues which were comprised	
GENERAL BUDGETING HIGHLIGHTS	

governmental activities during the period was $26,419. The costs of the District's of Developer contributions.

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							
expenditures  did	not exceed		approved by the Board of Supervisors. Actual general fund		
		appropriations for the period from  inception  on  June	5,  2018 through		
September 30, 2018.				
									
CAPITAL ASSETS AND DEBT ADMINISTRATION							
Capital Assets										
At	September 30,	2018, the District had $18,804 invested in capital assets.	In the	government-wide		
financial statements no							of $18,804. More		
		depreciation has been taken, which resulted in a net book value			
detailed  information  about  the  District's capital  assets	is	presented  in	the  notes	of  the  financial		
statements.									
										
Capital Debt										
At	September 30,	2018, the District has $18,804 owed to the Developer for	Developer advances. More		
detailed information about the District'scapital debt is presented in the notes of the financial statements.		

5

ECONOMIC FACTORS AND NEXT YEAR'SBUDGETS AND OTHER EVENTS			
Subsequent to fiscal year end, the District plans on issuing Special Assessment Bonds, Series 2019. The		
Bonds will be issued to finance the acquisition and construction of certain improvements for the benefit of		
the District.				
CONTACTING THE DISTRICT'SFINANCIAL MANAGEMENT				
This financial report is designed to provide our citizens, land owners, customers, investors and creditors		
with a general overview of the District'sfinances and to demonstrate the District'saccountability for the		
financial	resources it manages and the stewardship of the facilities	it	If you have questions		
		maintains.			
about this report or need additional financial information, contact the North Powerline Road Community		
Development District'sFinance Department at 135 W. Central Boulevard, Suite 320, Orlando, Florida,		

32801

.

6

NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT

POLK COUNTY, FLORIDA

STATEMENT OF NET POSITION

SEPTEMBER 30, 2018

ASSETS		
Due from Developer	
Capital assets:	
Nondepreciable	
Total assets	
LIABILITIES	
Accounts payable	
Contracts and retainage	
Non-current liabilities:	
Due in	more than one	
Total	liabilities	
NET POSlll ON	
Unrestricted	
Total net position	

payable

year

$

$

Governmental	
Activities		
63,804	
18,804	
82,608	
26,419	
18,804	
18,804	
64,027	
18,581	
18,	581	

See notes to the financial statements

7

FOR

THE

NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT

POLK COUNTY, FLORIDA
STATEMENT OF ACTIVITIES

PERIOD FROM INCEPTION ON JUNE 5, 2018 THROUGH SEPTEMBER 30, 2018

Functions/Programs

Primary government:

Governmental activities:

General government

Total governmental activities

		Pro.9.ram Revenues	
			Operating	
			Grants and	
E~	nses		Contributions	
$	26,419	$	45,000	
	26,419		45,000	

Net ( Expense}

Revenue and

Changes in Net

Position

Governmental

Activities

$	18,581

18,581

Change in net position

Net position - beginning

Net position - ending

$

18,581

18,581

See

notes to the financial statements

8

NORTH

POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT

POLK COUNTY, FLORIDA
BALANCE SHEET

GOVERNMENTAL FUNDS

SEPTEMBER 30, 2018

ASSETS

Due from Developer

Total assets

LIABILITIES AND FUND BALANCES

Liabilities:

Accounts payable

Total liabilities

Fund balances:

Unassigned

Total fund balances

Total liabilities and fund balances

	Major Funds		Total		
	General		Capital	Governmental		
						
			Projects		Funds		
							
$	45,000	$	18,804	$	63,804		
$	45,000	$	18,804	$	63,804		
$	26,419	$	18,804	$	45,223		
	26,419		18,804		45,223		
	18,581				18,581		
	18,581				18,581		
$	45,000	$	18,804	$	63,804		

See notes to the financial statements

9

NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT

POLK COUNTY, FLORIDA
RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS

TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2018

Fund balance - governmental funds		
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		
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.		
Developer advances		
Net position of governmental activities		

$

18,804

(18,804)

$

18,581

18,804

{18,804}

18,581

See notes to the financial statements

10

NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT		
POLK COUNTY, FLORIDA		
STATEMENT OF REVENUES, EXPENDITURES,		
AND				
CHANGES IN FUND BALANCES		
GOVERNMENTAL FUNDS		
FOR THE PERIOD FROM	2018			
INCEPTION ON JUNE 5,		THROUGH SEPTEMBER 30, 2018		

REVENUES

Developer contributions

Total revenues

EXPENDllURES

Current:

Major Funds

Capital

General	Projects

$	45,000	$

45,000

Total

Governmental

Funds

$	45,000

45,000

Generalgo-vernment			
Capital outlay			
Total expenditures			
Excess (deficiency) of revenues		
over (under) expenditures			
OTHER	(USES)		
FINANCING SOURCES			
Developer advances			
Total other financing sources (uses)		
Net change in fund balances		
Fund balances - beginning			
Fund balances - ending			

	26,419			26,419		
		18,804		18,804		
	26,419	18,804		45,223		
	18,581	(18,804)		(223)		
		18,804		18,804		
		18,804		18,804		
	18,581			18,581		
						
$	18,581	$	$	18,581		

See notes to the financial statements

11

NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT

POLK COUNTY, FLORIDA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES

FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES

FOR THE PERIOD FROM INCEPTION ON JUNE 5, 2018 THROUGH SEPTEMBER 30, 2018

IN

Net change in fund balances - total governmental funds	$	
Amounts reported for governmental activities in	the statement of activities		
are different because:			
Governmental	funds report capital outlays	as expenditures; however,		
the cost of those assets is eliminated in the statement of activities and		
capitalized in	the statement of net position.			
Governmental	funds report			
	Developer advances as financial resources,		
whereas these amounts are eliminated in the statement of activities and		
recognized as long-term liabilities in the statement of net position.		
Change in net position of governmental activities	$	

18,581

18,804

(18,804)

18,581

See

notes

to

the financial statements

12

NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT		
POLK COUNTY, FLORIDA			
NOTES TO FINANCIAL STATEMENTS		
NOTE 1 - NATURE OF ORGANIZATION AND REPORTING ENTITY			
North Powerline Road Community Development District (the			
County	"District") was established by the Board of		
	of Ordinance No.	18-036 effective on June 5, 2018		
Commissioners of Polk County'sapproval				
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	of capital infrastructure.		
delivery			

The District was	established for the purposes	of financing		
maintenance and			
the District.	operation of a portion of the infrastructure		

and managing the acquisition, construction, necessary for community development within

The	District is governed by the Board of	Supervisors ("Board"), which		is composed of five members.  The		
						
Supervisors are	on an at large basis by the owners of the						
				elected		property within the District. The Board		
exercises all powers granted to the District pursuant to Chapter 190,	Florida Statutes. As of September		
30, 2018, all	of the Board members are affiliated with	Cassidy Homes, LLC ("Developer").		
											
The Board has the responsibility for:											
1.	Allocating and levying assessments.										
2.											
	Approving budgets.													
3.	Exercising control over facilities and properties.									
4.	Controlling the use of funds generated by the District.								
5.	Approving the hiring and firing of key personnel.									
6.	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		
activities) report			
information on all of the non-fiduciary activities of the primary government.		
part, the effect of interfund activity has been	removed from these statements.		

statement of For the most

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				
directly	benefit from goods, services, or				customers who purchase, use, 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 .								

13

NOTE 2	- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)	
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	
recorded when a liability	is	incurred, regardless	of the timing of	related cash flows.	Assessments	
recognized	as	revenues	in	the year for which	they are levied.   Grants and similar	items are to	
recognized	as	revenue as soon as all eligibility requirements			
						imposed by the provider have been met.	

are are be

Governmental fund financial	statements are reported using the current					
focus and the modified accrual basis of accounting.			financial resources measurement		
	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 property within the District. Operating and		
maintenance assessments are based upon the adopted budget and levied annually at a public hearing of		
the District.  Debt service	assessments are levied when Bonds are issued and assessed and collected on		
an annual basis. The District may collect assessments directly or utilize the uniform method of collection		
under Florida Statutes.  Direct	collected assessments are due as	determined by annual assessment		
										
resolution adopted by the Board of Supervisors.  Assessments collected under the uniform method are		
mailed  by  the  County  Tax  Collector	on  November  1  and  due	on	or  before  March	31	of  each		
year.  Property owners may prepay a	portion or all	of the debt service assessments on	their property		
subject to various	provisions	in the Bond documents.								

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

to

of

as

The District reports the following major governmental funds:

General Fund		
The	general fund	is the general operating fund	
resources except those required to be accounted	

of for

the District.	It

in another fund.

is

used

to account for all financial

Capital Projects Fund					
This fund accounts for the financial	resources to be	used for the	acquisition or construction of major		
						
infrastructure and for the accumulation of				
				
		reserves for future capital projects within the District.		
As a						
general rule, the effect of interfund activity has been			
statements.			eliminated from the government-wide financial		
						
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.		

14

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)						
Assets, Liabilities and Net Position or Equity							
Restricted Assets							
These assets represent cash and							
investments set aside pursuant to Bond covenants or other contractual		
restrictions.							
Deposits and Investments							
The District'scash 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:				

a}

b)

c}
d)

The  Local  Government  Surplus  Trust  Funds,  or  any  intergovernmental  investment	
authorized pursuant to the Florida lnterlocal Cooperation Act;	
Securities and Exchange Commission	registered money market funds with the highest	
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.		

pool credit

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as		
they come due.										
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.									
Prepaid Items										
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 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	estimated fair market 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.			
									
As of		2018, the District does not have any depreciating capital assets.		
September 30,			
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.										

15

NOTE 2 Assets.

-	SUMMARY OF SIGNIFICANT Liabilities and Net Position or

ACCOUNTING POLICIES (Continued)

Equity (Continued)

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		
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		
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'sappropriated		
	budget.  Assignments are generally temporary and normally the same formal action need not be taken		
	to remove the assignment.											

16

NOTE 2 Assets,

- SUMMARY OF SIGNIFICANT Liabilities and Net Position or

ACCOUNTING POLICIES (Continued)

Equity (Continued)

Fund Equity/Net Position (Continued)

The District first uses committed fund balance, followed by

fund balance when expenditures are incurred for purposes
fund balance classifications could be used.

assigned for which

fund balance and then amounts in any of the

unassigned unrestricted

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		
Budgets are adopted on a basis consistent with generally accepted accounting		
fund. All annual appropriations lapse at fiscal year-end.		
The  District	follows  these	procedures  in  establishing  the  budgetary  data		
statements.				

Annual  Budget.	Annual

principles for the general

reflected  in  the  financial

a)

b)

c)
d)

e)

f)

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 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 appropriations for annually budgeted funds lapse at the end of the year.

17

NOTE 4 - CAPITAL ASSETS

Capital asset activity for the period from follows:

inception

on

June

5,

2018 through

September

30

,

2018 was as

Gmemmental acthAties

Capital assets, not being depreciated

Infrastructure under construction

Total capital assets, not being depreciated

Beginning

Balance

$	      $

Additions

18,804

18,804

Reductions

$	$

Ending

Balance

18,804

18,804

Governmental activities

capital

assets,

net

$	      $

18,804

$

$

18,804

Currently, all of the capital assets are legal fees for the Special Assessment Bonds, Series 2019 for the		
upcoming construction project.					
NOTE 5 - DEVELOPER TRANSACTIONS					
The  Developer has agreed to fund  the general	operations  of the  District.	In connection with  that		
agreement, Developer contributions to the general fund were $45,000, which includes a receivable of		
$45,000 as of September	30, 2018.					
In addition, the Developer has agreed to fund certain Bond costs in accordance with a Bond team		
financing agreement. Such amounts are considered to be advances as the District is required to repay		
the Developer from Bond	proceeds if they issue Bonds by June 20, 2023. The Developer has covered		
$18,804 in costs pertaining to the current fiscal year which have been accrued as of September 30, 2018.		
This amount has also been reported as a liability owed to the	Developer at the government wide level as		
of September 30, 2018.					
						
NOTE 6 - CONCENTRATION					
The  District's activity  is  dependent  upon  the  continued  involvement  of the  Developer  and  major		
landowners, the loss of which could have a material adverse effect on the District'soperations.		
NOTE 7 - MANAGEMENT COMPANY					

The District accounting the District. accounting,

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

NOTE 8 - 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 since inception of the District.			

18

NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT

POLK COUNTY, FLORIDA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN

FUND BALANCE - BUDGET AND ACTUAL - GENERAL FUND
FOR THE PERIOD FROM INCEPTION ON JUNE 5, 2018 THROUGH SEPTEMBER 30, 2018

REVENUES

Developer Contributions

Total revenues

EXPENDITURES

Current:

General government

Total expenditures

Excess (deficiency) of revenues over (under) expenditures

Fund balance - beginning

Fund balance - ending

	Budgeted			Variance with			
				Final Budget -			
	Amounts						
			Actual		Positive			
Original & Final							
		Amounts		(Negative)			
$	60,000	$	45,000	$	(1 5,000	)		
	60,000		45,000		(15,000)		
	60,000		26,419		33,581			
	60,000							
			26,419		33,581			
								
$			18,581	$	18,581			
		$	18,581					

See notes to required supplementary information

19

	NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT		
		POLK COUNTY, FLORIDA				
	NOTES TO REQUIRED SUPPLEMENTARY INFORMATION		
The District is required to establish a					
fund. The District'sbudgeting	budgetary system and an approved	Annual Budget for the general		
	process	is based on estimates of cash				
			receipts and cash expenditures		
which are						
	approved by the Board.  The budget approximates a basis			
					
generally			consistent with accounting principles		
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.  Actual general fund expenditures did not exceed appropriations		
for the period from		2018 through September 30, 2018.			
	inception on June 5,				

20

Grau & Associates

CERTIFIED PUBLIC ACCOUNTANTS

951 Yamato Road •	Suite 280	
Boca Raton, Florida	33431	

(561)	994-9299 • (800) 299-4728 Fax (561) 994-5823

www.graucpa.com

INDEPENDENT AUDITOR'SREPORT ON INTERNAL									
REPORTING AND ON	COMPLIANCE AND OTHER	CONTROL OVER FINANCIAL		
		MATTERS BASED ON AN AUDIT		
														
			OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH		
										GOVERNMENT AUDITING STANDARDS			
To the Board of Supervisors																	
North Powerline Road Community Development District										
Polk 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 North Powerline Road Community Development District, Polk County,		
Florida																			2018 through September 30, 2018,		
("District") as of and for the period from inception on June 5,				
and the related notes to the financial statements, which collectively comprise the District'sbasic financial		
statements, and have issued our opinion thereon dated June 21, 2019.						
Internal Control Over Financial Reporting										
In planning and performing our audit of the financial statements, we	considered the District'sinternal		
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					
												
not express an opinion on the effectiveness	District'sinternal control. Accordingly, we do		
	of the District'sinternal 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'sfinancial 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'sfinancial 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.										

21

Purpose

of

this Report

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

June

21,

2019

22

Grau & Associates

CERTIFIED PUBLIC ACCOUNTANTS

951 Yamato Road • Suite 280 Boca Raton, Florida 33431

(561)	994-9299 • (800) 299-4728 Fax (561) 994-5823

www.graucpa.com

			INDEPENDENT AUDITOR'SREPORT 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																	
North Powerline Road Community Development District										
Polk County, Florida																			
We have	examined  North  Powerline Road	Community	Development District,  Polk 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 period from inception on June 5,		
2018 through	September 30, 2018,	2018.	Management	is	responsible for District'scompliance with those		
									
requirements.  Our	responsibility	is  to  express  an	opinion	on  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		
period from inception on June 5,	2018 through September	30, 2018.							
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 North	Powerline Road Community Development District,		
Polk County, Florida and is not intended	to	be and should not be used by anyone other than these		
specified parties.																			

1>,4Av J- ~ "'-

June21,2019

◄

:G.

23

Grau & Associates

CERTIFIED PUBLIC ACCOUNTANTS

951 Yamato Road • Suite 280 Boca Raton, Florida 33431

(561)	994-9299 • (800) 299-4728 Fax (561) 994-5823 www.graucpa.com

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

To the Board of Supervisors

North Powerline Road Community Development District

Polk County, Florida

Report

on

the Financial Statements

We have audited the accompanying basic financial statements of North Powerline Road Development District, Polk County, Florida ("District") as of and for the period from inception 2018 through September 30, 2018, and have issued our report thereon dated June 21, 2019.

Community on June 5,

Auditor'sResponsibility

We		
conducted our audit in accordance with auditing	
America; the standards applicable to financial audits	
by the	Comptroller General of the United States;	
General.	

standards generally accepted in the United States of contained in Government Auditing Standards, issued and Chapter 10.550, Rules of the Florida Auditor

Other Reporting Requirements		
We have issued our Independent Auditor'sReport 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'sReport on an examination conducted in	
accordance with A/CPA 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 June 21, 2019, should be considered in	
		conjunction with this management letter.	
Purpose of this Letter		

The purpose of this letter Auditor General for the statements of the District,

is to			
comment on those matters required by Chapter 10.550 of		
State of Florida.  Accordingly,  in	connection with  our audit		
as	we report the following:		
described in the first paragraph,			

the Rules of the of the financial

I.
II.
Ill.

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 North Powerline Road Community Development District, Polk County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank North Powerline Road Community personnel associated with it, for the opportunity to be engagements, and the courtesies extended to us.

i?- 4,Av J-~---:J:r..

June 21, 2019

Development District, Polk County, Florida and the of service to them in this endeavor as well as future

24

I.

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS

None

II.

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

N/A

-	The District was established during the current fiscal year.	

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

Unless otherwise	to be reported	in the auditor'sreport on compliance		
required				
the management letter shall			
	include, but not be limited to the following:		

and

internal controls,

1.

2.

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.	
N/A -	The District was	
	established during the current fiscal year	
Any recommendations to improve the local governmental entity's financialmanagement.	

There were reported for

no the

such matters discovered period from inception on

by, or June 5,

that came to the attention of, the auditor,		
2018	through September 30,	2018.		

to

be

3.	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.		

4.

5.

6.

There were no such matters	discovered by, or that came to the attention	of,	the auditor, to be		
reported, for the period from	inception on June	5,	2018 through September	30,	2018.		
									
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. It is	management'sresponsibility 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.							

25

· SECTION

V

NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS

CONSTRUCTION SERVICES FOR MASTER PROJECT IMPROVEMENTS (PHASE POLK COUNTY, FLORIDA

1)

Notice  is  hereby  given  that  the  North  Powerline  Road  Community  Development  District		
("District") will receive proposals for the following District project:			
Master project		including offsite			
construction site work for Phase 1,				
		improvements, stormwater		
management, utilities, roadway, entry features, and parks and amenities.		
The Project Manual will be available		____  ____ __, 2019 at 8:00 AM		
beginning _				
EST at the offices of the North					
Powerline Road Community	Development District's	("District's") Engineer,		
				
Wood & Associates Engineering, LLC, located at 1925 Bartow Road, Lakeland, Florida 33801 or by calling		
(863)	940-2040 or emailing bids@woodcivil.com . Each Project Manual will include, but not be limited to, the Request for Proposals, proposal and contract documents, and construction plans and specifications.

	The	District reserves the right to reject any and all proposals, make modifications to the work,		
					
award the contract in	whole	or in part with or without	cause, provide for the	delivery of the project in		
phases, and														

in its	waive minor or technical	irregularities in any Proposal, as it deems	appropriate, if it determines		

	discretion that it is in the District's best interests to do so. Each proposal shall be accompanied by a		
proposal	guarantee in the form	of a proposal	bond or certified cashier's check in an amount not less than		
five						
	percent (5%) of	the total bid to be	retained in the event the successful proposer fails to execute a		
					
contract with the District and file the requisite Performance and Payment Bonds and insurance within		
fourteen (14) calendar days after the			of the Notice	of Award.							
							receipt									
	Any person who wishes to protest the Project									
												Manual, or any component				
District a written	notice of protest within								thereof, shall file with the		
													
									seventy-two (72) calendar hours (excluding Saturdays, Sundays,		
and state holidays) after the Project Manual is made available, and shall file a formal written protest with		
the																					
District within seven (7) calendar days (including Saturdays, Sundays, and state holidays) after the date		
of timely filing the initial notice of protest.		Filing will be perfected and deemed to have occurred upon		
receipt by the District Engineer directed to Dennis Wood at bids@woodcivil.com.  Failure to timely file a		
notice of protest or																	
object to			failure to timely file a formal written protest shall	constitute a waiver of any right to		
	or protest the contents	of the District's	Project Manual.  The formal written protest shall state with		
particularity the facts and law upon							
														
							which the protest is based.							
	Ranking of proposals will be made on the basis of	qualifications						
															according to the evaluation criteria		
contained within the Project Manual; however, please note that proposals received from firms failing to		
meet the following minimum	qualifications/requirements will not be considered	or	evaluated: (1) Proposer		
										
will have constructed three (3)	improvements similar in	quality and scope with a				
			minimum of $1,000,000		
in total															

	volume construction cost within the last five (5) years; (2) Proposer will have minimum bonding		
capacity	of																			
		$1,000,000 from a surety company acceptable to the District; (3) Proposer is authorized to do		
business in Florida; and (4) Proposer is registered with Polk County and is a						
															licensed contractor in the State		

of

Florida.

Any   and   all   questions   relative	to	this   project  shall   be  directed	in	email   only	to	
dennis@woodcivil.com no later than 8 :00 AM EST, on Friday, _____ __, 2019.			

Firms desiring to provide services for this project must submit one (1) original and (1) electronic		
copy in PDF included with the submittal	package of the required proposal no	later than 5:00 PM EST,		
____ , _  __	, 2019, at the offices of Wood &						
Lakeland, FL 33801.		Associates Engineering, LLC, 1925 Bartow Road		
	Proposals shall be submitted in a sealed opaque	package, shall bear the name of the		
proposer on the						
								
outside of the package and shall identify the name of the project.	Proposals will be opened		
at a public		EST, ---~ __	__					
					, 2019, at the offices of Wood &		
meeting to be held at 3:00 PM						
Associates Engineering, LLC, 1925 Bartow Road,			No			
		Lakeland, FL 33801.				
					official action will be taken at		
the meeting.  Proposals received after the time and date stipulated above will be returned un-opened to the		
proposer.  Any proposal not completed as specified or missing the required proposal documents as provided		
in the Project Manual may be disqualified.							
North Powerline Road Community Development District						
District Manager								

Run Date:	-

---

__

__

__

,2019

NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT EVALUATION CRITERIA

CONSTRUCTION SERVICES FOR MASTER PROJECT IMPROVEMENTS POLK COUNTY, FLORIDA

(PHASE

1)

PERSONNEL

(5POINTS)

E.g., geographic	location of firm's headquarters;	
the project manager and field supervisor; present	
work load; proposed staffing levels, etc.	

adequacy ability to

and	capabilities of key personnel, including		
manage this project;	evaluation of existing		

EXPERIENCE

(15

POINTS)

E.g., past record and experience of the for this District and other community reputation of respondent, etc.;

respondent in development

self performing similar projects; past performance		
district's	in	other	contracts;  character,  integrity,		

UNDERSTANDING SCOPE OF WORK

Demonstration of the Proposer's understanding of the project requirements.

(20POINTS)

FINANCIAL CAPABILITY

(10

POINTS)

Extent to which the proposal stability as a business entity,

demonstrates the			
adequacy of the Proposer's		
necessary to complete the services required.	financial resources and		

SCHEDULE

(25

POINTS)

Demonstration of			
Proposer's understanding (through presentation in the			
proposal of a milestone		
schedule) of how to meet the required			
substantial and final completion			
dates.  Consideration will be		
given to proposers that indicate an ability to credibly	advance of the required		
complete the project in			
substantial and final completion dates without a premium cost for accelerated work.		

PRICE			
Points	available for price will be allocated as follows:		

(25

POINTS)

15	Points will be						
All	awarded to the Proposer submitting the lowest cost proposal for completing the work.		
	other Proposers will	receive a	percentage	of this	amount based upon the difference between the		
							
Proposer's bid and the low proposer.					
					
10	Points are allocated for the reasonableness of unit prices and balance of proposer.		

TOTAL POINTS

(100

POINTS)

- -

·----:~~

SECTION

VI

AGREEMENT BETWEEN THE NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT AND NEWAGETUTORS LLC, D/B/A VGLOBALTECH, FOR WEBSITE AUDITING, REMEDIATION, AND MAINTENANCE SERVICES

THIS AGREEMENT 2019, by and between:

(this

"Agreement")

is entered

into

as

of

this

__

day

of

_

___

_,,

NORTH

POWERLINE

ROAD

COMMUNITY

DEVELOPMENT

DISTRICT,

a local unit

of

special-purpose Florida Statutes, Orlando, Florida

government, established and with a mailing address of 135 32801 (the "District"), and

existing pursuant to Chapter 190, West Central Boulevard, Suite 320,

NEWAGETUTORS	LLC,	D/B/A

company, with a mailing address
32708 ("Contractor").

VGLOBALTECH,	a	Florida

of 636 Fanning Drive, Winter

limited liability Springs, Florida

RECITALS

WHEREAS, the District is pursuant to Chapter 190, Florida

a local unit of special-purpose government, created and existing Statutes; and

WHEREAS,	pursuant to section 189.069, Florida Statutes, the District must maintain an		
official website containing, at minimum, the statutorily	required information ("Website"); and		
						
WHEREAS,	the District has a need to obtain a qualified independent contractor to perform		
audits of the	Website to ensure compliance with the				
Americans with		accessibility requirements of Title II of the		
	Disabilities Act ("ADA"), which ADA			
				accessibility requirements and standards		
may change from time to time, and to remediate or otherwise convert the Website to meet such		
ADA accessibility requirements, to routinely audit the Website to ensure continued compliance		
with the ADA  and to perform ongoing	maintenance	of the website, all  as more particularly		
described herein and in the				
					
		proposal attached hereto as Exhibit A and made a part herein (together,		
the "Services"); and					
WHEREAS,	Contractor represents and				
			warrants to the District that it is qualified, willing		
and capable of providing the Services; and				
WHEREAS,	the District and					
		Contractor desire to enter into this Agreement for the purposes		
stated herein and the District and Contractor warrant and agree that they have all right, power and		
authority to enter into and be bound by this Agreement.				
Now,	THEREFORE, in consideration of the recitals,	agreements and mutual covenants		
				
contained herein, and other good and valuable				
				
			consideration, the receipt and sufficiency of which		
are hereby acknowledged by the parties, the parties agree as follows:		

SECTION 1.	REcIT ALS.

reference are incorporated herein

The recitals stated above are true and correct and form a material part of this Agreement.

and  by  this

SECTION 2.	SCOPE OF WORK.  Contractor, or its		
				respective successors or assigns shall		
provide Services in accordance with the terms provided in this Agreement and in Exhibit A.		
Specifically, Services include the following:				
A.	INITIAL  WEBSITE  REMEDIATION.	Contractor,  or  its  respective  successors  or		
				
assigns shall perform a one-time conversion and	remediation of the Website by using software and		
algorithms available to Contractor, including but not limited to "ADAChecker," that evaluates		
compliance based on federally recommended ADA best practices for state and local governments		
as  promulgated  by  federal  law  and  rulemaking,  including  but  not  limited  to  Web  Content		
Accessibility Guidelines 2.1 Level AA, as  the same may be amended and updated from time to		
time (as amended and updated from time to time,	"WCAG"). Specifically, Contractor shall, at a		
minimum:						

i.	Perform  ADA

created  a  project  plan
minimum, the currently

website  compliance  check  for  the  current  Website  and

to  provide  an  ADA  compliant  Website  that  meets,  at
-effective WCAG standards;

ii.	cross-check compatibility	of the	Website with various web applications,		

including but not limited to mobile phones, tablets, laptop computers and desktop		
computers, and braille readers and other assistive technologies for accessibility;		

m.	remediate	existing

technologies, as needed;

PDF  documents  to  accessible	formats  for	assistive

iv.	provide a webpage containing website accessibility policy that includes a	
commitment to accessibility for persons with disabilities, the District's engagement	
of	Contractor for ADA specific		
	services, in an effort to bring the Website into ADA	
compliance, accessibility standard used and applied to the Website (which shall be	
at a minimum WCAG), and contact	information of the District Manager or their	
designee  (email  and  phone  number)  for  users  encountering  any  problems	
(collectively, "Accessibility Policy");		

B.

an ongoing

Contractor

v.	provide	Contractor's  ADA	compliance  shield,  seal  or  certification  for		
					
display on the Website ("Compliance Shield"); and		
vi.	provide any and all other effort reasonably necessary to allow the District		
			
to receive the maximum benefit of the	Services contemplated by this Agreement		
and Exhibit A, recognizing the District is relying on Contractor's expertise for		
Website design/best practices in accordance with the ADA.		
MAINTENANCE.	Contractor, or its respective	successors or assigns shall provide		
maintenance of the Website to ensure continued				
	compliance with WCAG. Specifically,		
shall:							
								
i.	continue to provide and update,  as needed, those  Services identified in		
Section 2(A);							
ii.	provide assistive support via					
			telephone and/or email up to five (5) hours per		
month,  including  regularly  corresponding  with  the  District  staff  regarding		

2

remediated documents, providing updates to recommendations of remedial actions, as needed. the District may request that Contractor attend a meeting of the District to review metrics, results performed to-date;

the Website, and providing Notwithstanding the foregoing, conference call or an in-person and summaries of maintenance

	m.		remediate new documents	identified by the District to accessible formats		
						
	for assistive technologies, as needed, including new agenda materials.  In the event		
	that the District is allowed access to Contractor's proprietary batch conversion		
	software  ("Software") that creates compliant documents,  the  District shall first		
	remediate new documents using the Software. If conversion by Software fails to		
	produce a compliant document, then Contractor shall remediate new documents		
	within 24 hours of the District's request;			
	iv.		provide  and  update  Contractor's  Compliance  Shield  and  Accessibility		
					
	Policy, which may need to be updated from time to time, for display and use on the		
	Website; and					
	v.		provide any and all other effort reasonably necessary to allow the District		
					
	to receive the maximum benefit of the	Services contemplated by this Agreement		
	and	Exhibit A.				
							
C.	ADDITIONAL SERVICES.  In the event that the District desires additional work or		
services, Contractor agrees to negotiate in good faith to undertake such additional work or services.		
Upon successful	negotiation regarding the terms of	the	additional work, including scope and		
						
compensation, the parties shall agree in writing to a work order, addendum, addenda, or change		
order to this							
	Agreement prior to commencement of any such		
non-exhaustive list				additional work.  The following is a		
	of possible additional services that the District may request of Contractor:		

i.

performing technical and/or human audit(s)

of

the Website;

ii.	providing a

accommodation;

point

of

contact to respond to public's requests for Website

iii.

iv.

per

converting documents for a public records requests received by the District;

providing assistive support to District staff that is in excess of five (5) hours month, at a pre-approved agreed upon rate per hour; and

v.

the

providing any other District that Contractor

ADA recommended compliance is capable of performing.

services requested by

SECTION 3.	COMPENSATION.  As	compensation for the Services, the District agrees to		
						
pay Contractor in accordance with the following terms:				
A.	INITIAL WEBSITE REMEDIATION.  For performance	of the Services as provided in		
								
Section 2(A)	of this Agreement, the District shall pay a one-time fee	of One Thousand Seven		
Hundred Fifty Dollars ($1,750.00).	Contractor shall invoice the District upon completion of the		
Initial Website Remediation.			

3

B.	MAINTENANCE.	For performance	of the Services as provided in Section 2(8) of		
this Agreement, the District shall pay One Thousand Two Hundred Fifty Dollars ($1,250.00) per		
year,  payable  in twelve  (12)  equal  monthly	installments  of	One  Hundred  Four Dollars  and		
Seventeen Cents ($104.17).							
	Parties understand and acknowledge that this includes document		
remediation pursuant to Section 2(B)(iii).							
C.	INVOICES;  PAYMENT.  Contractor	shall	maintain  records  conforming  to  usual		
					
accounting practices. Further,								
									
		Contractor shall render each invoice to the District in writing, which		
shall be delivered promptly upon	completion	of	each Service.	Each invoice shall contain, at a		
minimum,  the  District's name,							
	Contractor's  name,  the  invoice  date,  an  invoice  number,  an		
itemized listing of all costs billed on each invoice with a sufficient description of each allowing		
the District to approve each cost, the time frame within which the Services were provided, and the		
address or bank				is to be					
	information to which payment		remitted.  Consistent with Florida's Prompt		
Payment Act, section 218.70,								
	et al., Florida Statutes, the	invoices shall be due and payable within		
forty-five (45) days of receipt by the District.						

SECTION

4.

TERM AND TERMINATION.

A.	TERM.

above and shall be in Agreement.

This Agreement shall effect until terminated

become effective upon the date and by either party in accordance with

year first the terms

written of this

B.	TERMINATION.  The District agrees that	Contractor may terminate this Agreement		
for cause by				
	providing sixty (60) days' written notice			
		of		
				termination to the District; provided,		
however, that the District shall be provided a reasonable opportunity to cure any failure under this		
Agreement.  Contractor agrees that the District may terminate this Agreement immediately for		
cause by						
providing written notice of termination to			
			Contractor. Contractor agrees that the District		
may terminate this Agreement without cause; provided that the District shall provide thirty (30)		
days'  written notice	of termination without cause.  Upon any termination of this Agreement,		
Contractor shall be entitled to payment for all Services rendered up until the effective termination		
of this Agreement, subject to	whatever claims or offsets the District may have against Contractor		
as the sole means of				
	recovery for termination.			

SECTION

5.

REPRESENTATIONS,	WARRANTIES	AND	COVENANTS.

Contractor

represents, warrants, and covenants that (a) the Services will conform to the requirements provided	
in Section 2 herein and Exhibit A; (b) the	Services shall be performed by qualified personnel in a	
professional, prompt, diligent, good, safe and workmanlike manner in accordance with all laws,	
industry standards, and all applicable ADA and other website accessibility compliance standards,	
including but not limited to WCAG 2.1 Level AA and other federally recommended guidelines, as	
may be amended from time to time; and (c) neither the Services nor any product provided by	
Contractor shall infringe, misappropriate, or	otherwise violate the intellectual property rights of	
any third-party.  To the extent that any defects are found and reported to the Contractor, the	
Contractor shall correct such defects within thirty (30) days.	

SECTION

6.

INTELLECTUAL PROPERTY.

A.

right, title,

CONTRACTOR and interest in and

MATERIALS. Except as provided herein, Contractor shall retain all to (i) all patents, trademarks, service marks, copyrights, and other

4

intellectual property or proprietary rights of Contractor used in or otherwise associated with the		
Services, and other materials provided to the District hereunder; and (ii) all trade secrets, technical		
specifications and data to the extent they  are intellectual property,  and inventions which are		
authored,  conceived,  devised,  developed,  reduced  to  practice,  or  otherwise  performed  by		
Contractor which arise out of Contractor's performance of	the Services, none of which shall be		
deemed a "work made for hire"  under the Copyright Act	of 1976 (collectively,  "Contractor		
Materials"),	and nothing contained herein shall be construed to restrict, impair, transfer, license,		
convey, or otherwise alter or deprive Contractor	of any of its intellectual property and proprietary		
interests associated therewith. Subject to the foregoing, Contractor grants to the District a non-		
exclusive, non-transferable worldwide perpetual limited right and license to access and use the		
Contractor  Materials  in  connection  with  the  ordinary  and  intended  use  by  the  District  as		
contemplated in this Agreement, including viewing, downloading and printing the Contractor		
Materials  for  the  District's  use,  and  without  in  any  case  removing  Contractor's  copyright,		
trademark or other intellectual property ownership notices.			
B.	THE DISTRICT MATERIALS;  PUBLICITY AND TRADEMARKS.  The District shall		
own the Website, domain name, all e-mail addresses, and all website and e-mail content, under all		
circumstances.  In the event of a termination of this Agreement for any reason, Contractor shall		
take all necessary steps to transfer, or otherwise allow the District to retain, such website, domain		
name, e-mail addresses and content of the same.	Additionally, to the extent applicable, Contractor		
						
shall  take  commercially reasonable  precautions consistent with industry  standards  to  protect		
confidential information, including, e.g., credit card information and other sensitive information		
protected under Florida's Public Records Laws.  Contractor shall immediately notify the District		
of any breach or loss of data, and take such steps as are reasonably necessary to address any such		
issue.  Except as provided herein, the District shall retain all right, title, and interest in and to all		
intellectual property of the District provided or made available to the Contractor in connection		
with Contractor's Services	(collectively, "District Materials") and nothing contained herein shall		
					
be construed to restrict, impair, transfer, license, convey, or otherwise alter or deprive the District		
of any of its intellectual property or other proprietary interests associated therewith, if any.  Subject		
to the foregoing, the District grants to Contractor a non-exclusive, non-transferable worldwide		
limited right and license to access and use such District Materials in connection with the provision		
of the Services as	contemplated by this Agreement.  Further, the District permits Contractor to		
				
identify the District as a customer of Contractor in Contractor's marketing materials (including		
using the District's name and logo for such limited purposes).		
The District further acknowledges and agrees that for Contractor to perform the Services,		
it must, in some cases, give Contractor remote access to areas behind log-ins that are to be audited		
hereunder,  including,  without  limitation  to	content  management  systems  and/or  servers		
(collectively,	"System"), and agrees that it will furnish to Contractor all necessary information		
and/or user names and passwords required to do so. Contractor agrees to follow commercially		
reasonable security policies for accessing the District's System including any specific security		
procedures as may be communicated to Contractor by the District prior to Contractor accessing		
the System.   Contractor shall on its own or through coordination with the District's Website		
provider, create a back-up copy of all data that may be affected by Contractor's access to the		
System.							

C.

RIGHT	TO  DISPLAY	CONTRACTOR'S	COMPLIANCE	SHIELD	/	ACCESSIBILITY

5

POLICY. Pursuant to this Agreement, the Contractor shall provide the District a Compliance Shield		
and customized					
Accessibility Policy, which the District shall display on its Websites and web		
applications.   The District is expressly prohibited from using the Compliance Shield for any		
purpose not specifically authorized by this Agreement, and in no event may use such Compliance		
Shield  for  or  on  behalf of any  other party  or in connection with  any  domain  name  and/or		
organization name other than those being scanned or serviced in connection with the Services.		
SECTION 7.	PUBLIC RECORDS.  Contractor understands and agrees that all documents		
or on-line content of any kind provided to the District in connection with this Agreement may be		
public records, and, accordingly, Contractor agrees to comply with all applicable provisions of		
Florida law in handling such records,  including but not limited to section  119.0701, Florida		
Statutes.  Contractor				
	acknowledges that the designated public records custodian for the District is		
Jillian  Burns  ("Public  Records  Custodian").	Among  other requirements  and  to  the  extent		
applicable by law, Contractor shall 1) keep and maintain public records required by the District to		
perform the Work; 2) upon request by the Public Records Custodian, provide the District with the		
requested public records or allow the records to be inspected or copied within a reasonable time		
period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure		
that public records which are exempt or confidential, and exempt from public records disclosure		
requirements, are not disclosed except as authorized by law for the duration of the contract term		
and following the contract term if Contractor does not transfer the records to the Public Records		
Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no		
cost, all public records in Contractor's possession or, alternatively, keep, maintain and meet all		
applicable requirements for retaining public records pursuant to Florida laws.  When such public		
records are transferred by Contractor, Contractor shall destroy any duplicate public records that		
are exempt or confidential and exempt from public records disclosure requirements.  All records		
stored electronically must be provided to the District in a format that is compatible with Microsoft		
Word or Adobe PDF formats.				
IF  CONTRACTOR  HAS  QUESTIONS  REGARDING  THE		
APPLICATION OF	CHAPTER 119, FLORIDA STATUTES, TO		
				
CONTRACTOR'S  DUTY  TO  PROVIDE  PUBLIC  RECORDS		
RELATING   TO   THIS   CONTRACT,   CONTACT   THE		
CUSTODIAN  OF  PUBLIC  RECORDS  AT  (407)  841-5524,		
JBURNS@GMSCFL.COM,  OR  AT  135  WETS  CENTRAL		
BOULEYARD, ORLANDO, FLORIDA 32801.		

SECTION

8.

INDEMNITY.

A.	Contractor agrees to defend,  indemnify, and hold harmless the District and its		
			
officers, agents, staff, employees, successors, assigns, members, affiliates, or representatives from		
any and all liability, claims, actions, suits, liens, demands, costs, interest, expenses, damages,		
penalties,  fines,  or judgments against the  District,  or loss  or damage,  whether  monetary  or		
otherwise, arising out of, wholly or in part by, or in connection with the Services to be performed		
by Contractor, its subcontractors, its employees and agents in connection with this Agreement,		
including  litigation,  mediation,  arbitration,  appellate,  or  settlement proceedings  with  respect		
thereto. This specifically includes a lawsuit based on lack of ADA compliance or other website		

6

compliance  insufficiencies.  Additionally,  nothing  in  this  Agreement  requires  Contractor  to	
indemnify the District for the District's		
		percentage of fault if the District is adjudged to be more	
than 50% at fault for any claims against the District and Contractor as jointly liable parties;	
however, Contractor shall	indemnify the District for any and all percentage of fault attributable to	
Contractor for claims against the District,		
		regardless of whether the District is adjudged to be more	
or less than 50% at fault.   Contractor further agrees that nothing herein shall constitute or be	
construed as a waiver of the District's limitations on liability contained in section 768.28, Florida	
Statutes, or other statute.			
B.	Obligations  under  this  section  shall  include  the  payment  of all  settlements,	
judgments, damages, liquidated damages, penalties, forfeitures,  back pay awards,  court costs,	
arbitration and/or mediation costs, litigation expenses, attorneys' fees, paralegal fees (incurred in	
court, out	of court, on appeal, or in bankruptcy	proceedings), any interest, expenses, damages,	
penalties, fines, or judgments against the District, all as actually incurred.	

C.	In the event that Contractor assigns its obligations under this Agreement to a third party, Contractor acknowledges and agrees that Contractor shall require such third party to provide
indemnification to the District consistent with the requirements of this Section 8.

SECTION

9.

SCRUTINIZED COMPANIES STATEMENT.

Contractor certifies that it is not

in violation of section 287.135, Florida Statutes, and is not		
	prohibited from doing business with		
the District under Florida law, including but not limited to Scrutinized Companies with Activities		
in Sudan List or Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List.		
If	Contractor is found to have submitted a false statement, has been placed on the Scrutinized		
			
Companies with Activities in Sudan List or the Scrutinized Companies with Activities in the Iran		
Petroleum Energy Sector List, or has been engaged in business operations in Cuba or Syria, or is		
now or in the future on the Scrutinized Companies that Boycott Israel List, or engaged in a boycott		
of Israel, the District may		
	immediately terminate the Contract.		

SECTION

10.

GENERAL PROVISIONS.

A.	CONFLICTS.	The	terms  of  this  Agreement  and  Exhibit  A	are  intended  to		
						
complement each other, and to the extent they			
			conflict, the terms of Exhibit A shall control only		
to the extent that such provisions provide clarifications on Services and materials to be provided		
by Contractor					
control.	pursuant to Exhibit A; in all other respects, the provisions of this Agreement shall		
						
B.	AUTHORIZATION.	The execution of this			
the			Agreement has been duly authorized by		
appropriate body or official of the District and			
have complied with all the		Contractor, both the District and Contractor		
	requirements of law, and both the District and Contractor have full		
power and			
					
	authority to comply with the terms and provisions of this Agreement.			

C.

INDEPENDENT CONTRACTOR.

It is understood and agreed that at all times the

relationship	of				
	Contractor and its employees, agents, successors, assigns or anyone directly or		
indirectly employed by Contractor to the District is the	relationship of an independent contractor		
and not that	of an employee, agent, joint-venturer, or partner of the District.  Nothing in this		
Agreement shall be interpreted or construed as creating or		
and employee between the District and		establishing the relationship of employer		
	Contractor or any of its employees, agents, successors,		

7

assigns or anyone directly or indirectly employed by Contractor. The parties acknowledge that Contractor is not an employee for state or federal tax purposes. Contractor shall hire and pay all of Contractor's or its employees, agents, successors, assigns or anyone directly or indirectly employed by Contractor, all of whom shall be employees of Contractor and not employees of the District and at all times entirely under Contractor's supervision, direction, and control.

In particular, the District will not: i) withhold FICA (Social Security) from Contractor's payments; ii) make state or federal unemployment insurance contributions on Contractor's behalf;
iii)	withhold state or federal income tax from payment to Contractor; iv) make disability insurance contributions on behalf of Contractor; or v) obtain workers' compensation insurance on behalf of Contractor.

D.	DISPUTE RESOLUTION.  Before initiating any legal claim or action (except with	
respect to  equitable  relief),  the  parties  agree  to  attempt  in good  faith  to  settle  any  dispute,	
controversy, or claim arising out of or related to this Agreement or the Services (collectively,	
"Dispute")	through discussions which shall be initiated upon written notice of a Dispute by either	
party to the other.  If the parties cannot resolve the Dispute within ten (10) business days, then the	
parties shall attempt to settle the Dispute by mediation. If mediation is unsuccessful, the parties	
may then proceed to filing a claim in the appropriate jurisdictional court in accordance with this	
Agreement.	In the  event  that  either  party  is  required  to  enforce  this  Agreement  by  court	
proceedings or otherwise, then the parties agree that the substantially prevailing party shall be	
entitled to recover from the other all fees and costs incurred, including reasonable attorneys' fees,	
paralegal fees, expert witness fees, and costs for trial, alternative dispute resolution, or appellate	
proceedings.	

E.

APPLICABLE

LA

w

AND  VENUE.

This  Agreement  shall  be  governed  by  and

construed in accordance with the laws of the State of Florida without reference to the principles of	
conflict of laws.   Except for actions seeking injunctive relief (which may be brought in any	
appropriate			
jurisdiction), suits under this agreement shall only be brought in a court of competent	
jurisdiction in the county of Polk, Florida. This choice of venue is intended by the parties to be	
mandatory and not permissive in nature, and to preclude the possibility of litigation between the	
parties with respect to, or arising out of, this Agreement in any jurisdiction other than that specified	
in this section.  The District and Contractor waive any right they may have to assert the doctrine	
offorum non conveniens or similar doctrine, or to object to venue with respect to any proceeding	
brought in accordance with this Section.		
F.	LIMITATIONS ON GOVERNMENTAL LIABILITY.  Nothing in this Agreement shall	
be deemed as a waiver of immunity or limits ofliability of the District beyond any statutory limited	
waiver of immunity or limits of liability which may have been adopted by the Florida Legislature	
in section 768.28, Florida Statutes, or other statute, and nothing in this Agreement shall inure to	
the benefit of	any third-party for the purpose	of allowing any claim which would otherwise be	
barred under the Doctrine of Sovereign Immunity or by operation of law.	
G.	THIRD-PARTY BENEFICIARIES.	This Agreement is solely for the benefit of the	
District and Contractor and no right or cause of action shall accrue upon or by reason to or for the	
benefit of any third-party not a formal party to this Agreement.   Nothing in this  Agreement	
expressed or implied is intended or shall be construed to confer upon any person or corporation	

8

other than the District and Contractor any right, remedy, or claim under or Agreement or any of the provisions or conditions of this Agreement; and all representations, covenants, and conditions contained in this Agreement shall benefit of and shall be binding upon the District and Contractor and representatives, successors, and assigns.

by reason of this of the provisions, inure to the sole their  respective

H.

DEFAULT

AND

PROTECTION AGAINST THIRD-PARTY INTERFERENCE.

A default

by either party under this Agreement shall entitle the other to all remedies available at law or in equity, which may include, but not be limited to, the right of actual damages and/or specific performance. The District shall be solely responsible for enforcing its rights under this Agreement against any interfering third-party. Nothing contained in this Agreement shall limit or impair the District's right to protect its rights from interference by a third-party to this Agreement.

I.

Agreement

Delivery or

NOTICES.	All notices, requests, consents, and other communications under this

("Notice" or "Notices") shall be in writing and shall be delivered, mailed by Overnight

First Class Mail, postage prepaid, to the parties, as follows:

If

to

Contractor:

NewAgeTutors LLC

d/b/a VGlobalTech

636 Fanning Drive

Winter Springs, Florida 32708

Attn: Vaibhav V. Joshi

If

to

District:

North Powerline Road

Community Development District

135 West Central Boulevard, Suite 320

Orlando, Florida 32801

Attn:  District Manager

With

a copy to:

Hopping Green & Sams PA

119 South Monroe Street, Suite 300

Tallahassee, Florida 32301

Attn:  District Counsel

Except as otherwise provided in this Agreement, any Notice shall be deemed received only upon actual delivery at the address set forth above. Notices delivered after 5:00 p.m. (at the place of delivery) or on a non-business day, shall be deemed received on the next business day. If any time for giving Notice contained in this Agreement would otherwise expire on a non-business day, the Notice period shall be extended to the next succeeding business day. Saturdays, Sundays, and legal holidays recognized by the United States government shall not be regarded as business days. Counsel for the District and counsel for Contractor may deliver Notice on behalf of the District and Contractor. Any party or other person to whom Notices are to be sent or copied may notify the other parties and addressees of any change in name or address to which Notices shall be sent by providing the same on five (5) days' written notice to the parties and addressees set forth herein.

J.	ENTIRE AGREEMENT.  This Agreement,

entire agreement of the parties, and supersedes any prior the subject matter hereof.

together with agreements or

Exhibit A,

statements

sets with

forth the respect to

9

K.	SEVERABILITY. The invalidity or unenforceability of any one or more provisions		
of this			
					
Agreement shall not affect the validity or			
Agreement, or any part of this	enforceability of the remaining portions of this		
	Agreement not held to be invalid or unenforceable.		
				
L.	ASSIGNMENT.	Neither the  District nor	Contractor  may  assign  this  Agreement		
					
without the prior written consent of the other.  Any			
shall be null and void.	purported assignment without such consent		
				
	AMENDMENTS.	This Agreement may be		
M.			amended or modified only by a written		
					
instrument duly executed by both parties.			
N.	FORCE  MAJEURE.  If  either  party  is  prevented  from  performing  any  of  its		
obligations  under  this  Agreement  due  to  any  cause  beyond  the  party's  reasonable  control,		
including, without				
	limitations, an "act of God," fire, flood, war, strike, government regulation,		
civil or military authority, acts or omissions of			
		transmitters, utilities, providers or hackers, the time		
for that party's performance will be			
		extended for the period of the delay or inability to perform due		

to

such

occurrence.

0.	SURVIVAL.	In addition to  such other	provisions hereof which,  by their terms,		
					
survive any termination or expiration of this					
								
and  Covenants),  Section	6	Agreement, Section 5 (Representations, Warranties		
		(Intellectual  Property),  Section  7  (Public  Records),  Section	8		
(Indemnity), and Section	10	(General Provisions) shall survive any termination or expiration	of		
this Agreement.										
P.	WAIVER . No	breach of any term of this					
						Agreement shall be deemed waived unless		
expressly waived in writing by the party who might assert such breach.  Any failure or delay by		
either party to exercise any right, power, or								
waiver of			privilege under this Agreement shall not be deemed a		
	any such right, power, or privilege under this	Agreement on that or any subsequent		
occasion.  Any  waiver by  either party,  whether express  or	implied,  of any provision of this		
Agreement, any waiver of	default, or any course of dealing			
					
right to thereafter enforce such provision or to				hereunder, shall not affect such party's		
	exercise any right or remedy in the event of any		
other default or breach, whether or not similar.			
								
Q.	COUNTERPARTS. This instrument may be executed in any number of counterparts,		
each of which, when executed and delivered, shall						
					constitute an original, and such counterparts		
together shall constitute one and the same instrument.	Signature and acknowledgement pages,	if		
any, may be detached from the counterparts and					
	attached to a single copy of this document to		
physically form one document.				

R.

ARM'S

LENGTH	TRANSACTION .

This	Agreement	has	been	negotiated	fully

between the parties as an arm's length		
	transaction. Both parties participated fully in the preparation	
of this Agreement and received the advice of counsel.	In case of a Dispute concerning the	
interpretation of any provision of this	Agreement, both parties are deemed to have drafted, chosen,	
and selected the language, and the doubtful language will not be interpreted or construed against	
either party.			

S.

convenience

provisions of

DESCRIPTIVE HEADINGS. only and shall not control this Agreement.

The descriptive headings nor affect the meaning or

in this Agreement construction of any

are of

for the

10

this

IN WITNESS WHEREOF, the parties have, by their duly authorized representatives, executed Agreement as of the date and year first set forth above.

ATTEST:

NORTH POWERLINE ROAD

COMMUNITY DEVELOPMENT

DISTRICT

Secretary

WITNESS:

Chairperson, Board of Supervisors

NEWAGETUTORS LLC, D/B/A

VGLOBAL TECH, a Florida limited
liability company

Print Name:	By: Vaibhav V. Joshi, Owner

Exhibit

A:

Proposal for Services

11

Exhibit A

Proposal for Service

12

Website Compliance Proposal For

North			
Powerline CDD			
(http://northpowerlineroadcdd.com)			
Website	as p.er		
Accessibility for People with Disabilities			
Nondiscrimination requirements of Title II of the American Disabilities Act		

(ADA)

Date	Version#		
May 25, 2018	1.0		
June	2018	1.1		
18~				
. June			1.2		
21, 2018			
August 10,	2018	1.3		
					
August 13, 2018	1,4		
November 11,	2.0		
2018				

Comments

Initial version

Added document conversion cost

Added WCAG Standards Compliance Added COD Specific details Updated pricing for simple, medium and high cornplexity CDD websites Updated based on discussed scope

Author

VB Joshi

VB Joshi

Kristen Thornburgh

VB Joshi

VB Joshi

As per requirements from Ariel and Valerie

As per meeting emails with

GMSCFL (Jill Burns)

Presented

by:

VB

Joshi,

CEO,

VGlobalTech,

Orlando,

Florida

•

Project:

ADA

and

WCAG

Website

Compliance

Service Providers:	VGlobalTech	
		LLC, Orlando, Florida, USA	
COPYRIGHT ©:	This propo.sal Is solely	
copied, modified or	created by VGlobalTech team for its customers and	
	distributed without	
		written consent of VGlobalTech. Any violations	

cannot be reproduced, shall be prosecuted.

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Confidential Document. No part of this document				
intended for the entities listed clearly on this	shall be produced, sent. copied to any parties It Is not intended for.		
proposal. Arr; distribution without written consent			
		shell be procecuted		

11

It is

Table

of

Contents

1.0

1.1

Introduction	3

Common Problems and Solutions in Website Accessibility?	4

1.1.1

Problem:

Images

Without

Text

Equivalents

...........................................................................

4

1.1.2

1.1.3

Problem: Documents Are Not Posted In an Accessible Format	4

Problem: Specifying Colors and Font Sizes	4

1.1.4

Problem: Videos

and

Other

Multimedia Lack Accessible

Features

................................

5

1.1.5

Web Content Accessibility Guidelines

(WCAG)

.....................................................................5

2.0

2.1

Pricing	7

One time (website conversion and compliance cost):	7

2.2	ADA Compliance Yearly Maintenance and Upgrade starting after initial conversion

is completed (Optional Maintenance - It is critical to maintain compliance as websites get
updated):	8

3.0

Proposal

Accepmnce:

......................................................................................................................................

10

4.0

References:

................................................................................................................................................

11

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Confidential Document. No part of this document					
	shall be produced, sent, copied to any parties ii is not intended for.		
intended for the entities fisted clearly on this proposal. Any clstribulion					
	without written consent				
		shall be procecuted			

11

II is

1.0	Introduction								
Every individual								person service or online.		
	must have equal access to information whether it is in			
This is a general agreement and					
						understanding of access.				
The	Internet has dramatically					
						changed the way state and local			
								governments do		
government agencies routinely make much more		business. Today,		
							information about their		
and	services					public by posting it on their websites. As a	programs, activities,		
							result, many people can		
	available to the				
easily access this information seven days a week, 24 hours a day.			
Many government services and activities are also				
able	to		in them at any time	provided on websites because the public is		
				of day and without the assistance of government		
	participate				
personnel. Many government					
						websites offer a low cost, quick, and convenient way of filing tax		
returns, paying bills, renewing					
submitting job applications,	licenses, signing up for programs, applying for permits or funding,		
					and performing a				
							wide variety of other activities.		
The				Disabilities Act (ADA) and, if the government entities		
Americans with			
funding, the Rehabilitation Act of			receive federal		
						1973 generally				
provide qualified						require that state and	local governments		
										
	individuals with					
						disabilities equal	to their programs, services, or		
activities unless						access			
								programs, services, or		
	doing so would fundamentally alter the nature of their			
activities or would	impose	an	undue					
ensure that					burden. One way to help meet these requirements is to		
	government websites have accessible				
							features for people with		
simple steps described in					disabilities, using the		
				this document. An agency with an			
its legal obligations by providing an alternative accessible	inaccessible website may also meet		
	way for citizens to use the programs or		
services, such as a	staffed telephone information line. These alternatives, however, are unlikely		
to				
											
provide an equal	degree of access in	terms of hours of operation and	the range of options and		
programs available.					

Visit htt,p://vglobaltech.com/web5ite-compliance/ for more		
website				
compliance check on			
	your website		
proposal.		and to download		

details, do a a PDF

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and Confldentiol Document. No port of this document shall be		intended for.		
	produced, sent; copied to any parties It ls not			
intended for the entities Bsted clearly on this proposal Any					
	distribution without written				
		consent shall be procecuted			

11

It is

1.1

Common

Problems and

Solutions

in

Website Accessibility?

1.1.1

Problem:

Images

Without

Text Equivalents

Solution: Add a

Text

Equivalent

to

Every Image

Adding a line of simple HTML code to provide text for each image and		
user with a vision disability to understand	graphic will enable a		
"alt'' tag for brief amounts of text or a	what it is. Add a type of HTML tag, such as an		
"longdesc" tag for large amounts, to each image and		
graphic on your agency's website.				
The words in the tag should be more				
than a description. They should provide a text		
equivalent of the image. In other				
words, the tag should include the same meaningful		
information that other users obtain by looking at the image. In the example of the mayor's		
picture,		Mayor		
adding an "alt'' tag with the words "Photograph of			
meaningful description.		Jane Smith" provides a		
				
In some circumstances, longer and more	detailed text will	be necessary to convey the same		
meaningful information that other visitors to the website can see. For example, a map		
showing the locations of neighborhood branches of a city library needs a tag with much		
more				
information in text format. In that instance, where the map conveys the locations of		
several facilities, add a				
'1ongdesc" tag that includes a text equivalent description of each		
location		N. Main		
shown on the map - e.g., "City Center Library, 433			
Main Street between 4th Avenue and 5th	Avenue."	Street, located on North		

1.1.2

Problem:

Documents Are

Not

Posted

In

an Accessible Format

Solution:

Post

Documents

in

a Text-Based Format

Always provide documents Text Format), in addition to technologies.

in an PDF.

alternative text-based format, such as HTML Text-based formats are the most compatible

or RTF (Rich with assistive

1.1.3

Problem: Specifying Colors

and

Font

Sizes

Solution: Avoid

Dictating Colors

and

Font Settings

Websites			
should be designed so they can be viewed with the color and font sizes set in		
users' web browsers and operating systems.		
	Users with low vision		
the text and background	must be able to specify		
	as the font sizes needed to see webpage content		
colors as wel1			

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Confidential Document. No pan of this document shall be produced. sent, copied to any parties it is not intended for.	
intended for the			
entities Dsled clea~y on this proposal. Any distribution without written consent shall be procecuted		

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It is

1.1.4

Problem: Videos and Other Multimedia Lack Accessible Features

Solution: Include Audio Descriptions and Captions			
Videos need to incorporate				
features that make them accessible to		
descriptions of images (including changes in setting,	everyone. Provide audio		
	gestures, and other details) to make		
videos accessible to people who are			
	blind or have low vision.		
synchronized with the video		Provide text captions		
images to make videos			
who are deaf or hard of hearing.	and audio tracks accessible to people		

1.1.S

Web

Content

Accessibility

Guidelines

(WCAG)

Understanding the

Four

Principles

of

Accessibility

The guidelines and Success Criteria are organized which lay the foundation necessary for anyone to wants to use the Web must have content that is:

around the following four principles, access and use Web content. Anyone who

1.

Perceivable - Information and user interface users in ways they can perceive.

components

must

be presentable to

2.

3.

o	This means that users must be able to perceive the		
			information being		
	presented (it can't be invisible to all of their senses)		
Operable - User interface components and navigation		
			must be operable.		
o	This means that users must be able to operate the		
	cannot require	interface (the interface		
		interaction that a user		
			cannot perform)		
Understandable - Information and the operation of user interface must be		
understandable.				
o	This means that users must be		
	the		able to understand the information as well as		
	operation of the			
		user interface (the		
	their understanding)	content or operation cannot be beyond		

4.

Robust - Content	must be robust enough that it can be interpreted		
variety of user	reliably by a wide		
	agents, including assistive technologies.		
o	This means that users must be able to access the		
		content as technologies		
	advance (as		
		technologies and user		
	accessible)	agents evolve, the content should remain		

If any of these the Web.

are

not

true, users with

disabilities

will

not

be

able to

use

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	this document shaU be		intended for.		
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It is

Under					
each of the principles are				
	guidelines and Success Criteria			
		that help to address these		
principles for people with disabilities.			
make content more	There are many general usability guidelines that			
	usable by all peopie,			
WCAG 2.1, we	including those with disabilities. However, in			
	only include those		with		
	guidelines that address problems particular to people			
disabilities. This				
	includes issues that block access or interfere with access to the Web more		
severely for people with disabilities.				

See reference section at the end of this document for more ADA, Usability and other important compliance issues and

information and websites for solutions.

VGlobalTech development and business management team shall study these compliance guidelines and with our technical capabilities apply these to make your website accessible, compatible and fully functional for all people, including those with disabilities.

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It is

2.0

Pricing

Website

Complexity:

Small Level Websites

VGlobalTech team shall complete the following

All costs below are per website/ COD:

critical

tasks

for client website.

2.1	One time (website	
		conversion and compliance cost):	
Task		

Estimated

Cost

1.

2.

3.

4.

5.

6.

Perform ADA Website Compliance Check	for current			
website -						
	All webpages on the website. Create a project			
plan,								
code review, html						
		updates, plugins / security			
updates (wordpress,	CMS websit~s)				
		joomla, etc					
Cross-Clevice Check						
		(Website needs to appear as per ADA		
standards on Mobile Phones, Tablets, Desktops etc).			
				'				
Brame Re~ders, Other a~sistanc~ techno_logy_compatib,ility		
ADA Standards						
		application (as per Section t"above).			
ADA.gov,	Web Conteot Accessibility Guidelines	(WCAG)	_		
PDF Documents conversion (to text, HTML etc)	as needed		
for ADA Compliance /.Re~der C.omp_lia_nce					
Create a webpage showing websites ADA Compliance			
efforts								
Create	customized footer with						
		VGlobalTech'sADA			
Compliance Seal (valid for 1 year only)					
Total (one						
		time compliarice /	conversion cost)			

$500

$100

$700			
$300			
$100			
$50			
$1750	/	one	
time			

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II is

2.2

ADA			
Compliance Yearly Maintenance and Upgrade		
conversion is	starting after initial		
completed (Optional	It is critical to maintain		
Maintenance -			
compliance as			
websites get updated):			

VGlobalTech team shall complete the following		
All	CDD:		
costs below are per website /			
Task			

critical

tasks for client website.

Cost

1.

2.

3.

4.

s.

Perform ADA Website Compliance		
		Check for current		
website - All new webpages on the website		
Cross-Device Check			
standards on	(Website needs to appear as per ADA		
	Mobile	Phones1 Tablets~ _Desktops etc)		
				
Update footer with			
(extendec;I for	VGloba.lTech'sADA Compliance Seal		
	current year)		
Support (upto S hr/ month) for the		
		year'including		
updates to newly added pages, upgrade to		
(if		new standards		
any). Posting new	documents, minutes,		
the		agendas etc to		
websites as needed - Worry Free Monthly		
Maintenance.				
PDF Documents			
	conversion (to Text, HTML		
for		etc) as needed		
		Reader Compliance		
AD~ Compliance /			
Annual Maintenance (starts after initial		
compliance engagement		
complete)		quoted above  is		

$200

$75

$75

$600

$300

$1250 /

year

(can be broken

up into smaller

monthly bills)

Private

VGlobalTech.com - Experience Innovation		Page 8	of		
Your strategic partner for	and SEO solutions.				
Web Design, Software, Marketing.					
Call: 321-947-7777  I Email:					
contact@VGlobalTech.com				
and Confidential Document. No port of this document shall be		intended for.		
produced, sent, copied to any parties II ls not			
intended for the entitles listed clearly on this proposal. Any					
distribution without written				
	consent shall be procecuted			

11

It is

This

proposal

Includes

following

points,

stipulations

terms

a_nd

conditions:

*{1)	conference call or in person meetings		
			
monthly	recaps *unless otherwise noted		

per month

with

client

to

review

metrics, results and

*

email and phone communication

*Anything out of the scope immediately notified. After to cover that work.

of work in the notification of

above proposal will be addressed and client additional work, a subsequent quote will be

will be provided

*Client is			
responsible to adhering to tlmelines as far as information required to complete the		
task is			
concerned. If timellnes are not adhered to and exceed 15	business days past the current		
marketing			
			
months, last day, all work will end. A new month with new allocated costs will be		
presented for future work to commence. No refunds and owed work will be due unless		
otherwise agreed upon. An			
Invoice will be provided once signature approval of this project		

proposal.

Payments

wHI

be

made

to

VGLOBALTECH

*Client is responsible for verifying quality of work, providing feedback, verifying that compliance		
has been met as required. VGlobalTech team shall not be responsible for any legal ramifications		
arising from work not done as per external agencies/ organizations/ associations needs if		
proper feedback is not provided	by the customer. VGlobalTech'swork will be in best faith but		
cannot guarantee all				
compliance/ legal needs since we are not the SM E'sin the compliance		
area.				
VGlobalTech shall not be liable for any legal ramifications arising from compliance issues.		
Refund Policy: The client may halt			
	work and request for a refund within seven days of the date		
of signing this services agreement by mailing a signed letter	to the main address listed on		
www.VGlobalTech.toni	If client requests a refund within seven days of the date of		
website.			
signing their agreement they shall be liable to pay for all work completed and will be refunded		
the remaining balance of the initial payment if billable work	has not exceeded a charge that		
would be greater than client'sinitial			
	payment. If client requests a refund after the seven days		
from the date of the signing of the agreement client is liable	to pay for all work completed plus		
an				
additional 25% of any remaining balance that may still be due. Once line item projects are		
complete no refunds will be issued.			
provider inclusive of	Confidentiality: All information between client and service		
technical and business information			
patentable ideas	relating to proprietary ideas,		
and/or trade secrets, existing and/or			
research and development,	contemplated products and services,		
production, costs, profit and			
	margin.information, finances and		
financial projections, customers, clients, marketing. and			
models,	current or future business plans and		
regardless of whether such Information is designated as		
		"Confidential Information" at		
the time of its disclosure and will be treated as such and with		
		absolute confidentiality and will		
not be shared or used, which will be maintained at all times. The client is not allowed to disclose		
their price with any third parties. Doing so Is in breach of this		
development will be shared and		agreement. All information		
proprietary information and property between client and		
service providers.				

Private

	VGlobalTech.com - Experience Innovation	Page 9	of 11	
Your strategic			
	partner for Web Design, Software. Marketing, and SEO solutions.			
.	Call: 321-947-7777  I Email: contact@VGlobalTech.com			
and Confidential				
Document. No part of this document ShaU be produced, sent. copied to any parties it is not intended for. It ls	
intended for the entities listed clearly on this proposal. Any distribution without written consent shoD be procecuted		

3.0 Proposal Acceptance:

To accept these project, associated costs and conditions as listed below.

above

please sign and date

The

VGlabarrech proposed solution

and

terms

have

been

accepted

by

the

customer

and

the

VG/oban-ech agreement.

team

can proceed

with

the

project.

All

payments

shall

be

made according

to

this

Seiect only one option:

a ·Proposal Approved: One Time Compliance (section 2.1)

Proposal Approved: One Time Compliance (section 2.1)

AND

Annual

Maintenance

(section

2.2)

..,,

VB Joshi

For VGlobalTech

Date

Private

Your strategic	VGlobolTech.com -Experience Innovation	Page 10	of 11		
					
partner tor Web Design. Software, Marketing, and SEO solutions.				
Call: 321-947-7777  I Email:				
and	contoct@VGlobolTech.com				
		Intended for. It is		
confidential Document. No part of this documen1 sholl be produced. sent, copied to any parties it is not			
intended for the	dearly on this proposal. Any clslrlbuHon without written consent shall be proc:ecuted			
entitles lls1ed				

4.0

References:

ADA Best Practices Tool https://www.ada.gov/p

Kit for State and Local Governments:

catoolkit/ chapStooJkit.htm

U.S. Department of Justice, Civil Rights https:ljwww.ada.gov/ websites2.htm

Division,

Disability

Rights

Section

Web

design

Standards:

htt

ps:

//

www.w3schools.com/

Web				
Content Accessibility				
Guidelines (WCAG) https://	WCAG21		
	www.w3.org/TR/			
VGlobalTech Web Content Accessibillty Implementation and Checkpoints:		
http://vglobaltech.com/website-compliance/				

/

'

/

[.l 

CIiek

fllr

PrDflla

Private

VGlobalTech.com ~ Experience lnnovotion	Page 11	of 11		
Your strategic				
partner for Web Design. Software, Marketing, and SEO solutions.				
Coll: 321-947-7777  I Email:				
contact@VGlobatTech.com				
and	intended for. If is		
Confidential Document. No part of this document shall be produced,'sent, copied to any parties it is not			
intended for the entities fisted clearly on this proposal. Any distribution without written consent shall be proceculed			

Florida'sLeading Compliance Experts

[1 

BBB Rating: A+

Click for "roflle

Technical

&

Human

Audit

Proposal

for

Public Facing Digital Websites

Assets (Software, & Apps)

Goal: Ensure full

compliance

for

people

with

disabilities

as

per:

Nondiscrimination
regyirements of
Title II of
the American
Disabilities Act
(ADA)

WCAG(Web
Content
Accessibility
Guidelines)

Section 508
Stipulations

Florida
Insurance
Alliance / eGIS
Risk Advisors
Guidelines

Read

more about details of the above list on VGlobalTech'swebsite. All ADA requirements and information on these topics has been compiled in one place for our clients.

URL:

https://vglobaltech.com/website-compliance/

Private

Your strategic partner	VGlobalTech.com ~ Experience Innovation	Page	1	of 13		
	for Web Design, Software, Compliance, Marketing, and SEO solutions.				
Call: 321-947-7777	I Email: contact@VGlobalTech.com I HQ:	Orlando, Florida USA				
and Confidential Document. No part of this document shall be produced, sent, copied to any parties it is not intended for. It is		
intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted				

		Version Log:	
Date	Version#	Comments	
April 11, 2019	1.0	Technical and Human Audit	
April 12, 2019	1.1	Added remediation cost for customers w/o maintenance contract	
June 27, 2019	1.2	Added option 2 features	

Your website gets 2 Compliance Seals

VGlobalTech'sTechnical Compliance Seal

&

Human Audit Compliance Seal

Author

VB Joshi

VB Joshi

VB Joshi

CERTIFIED

ACCESSIBLE

By

Analysts

who

are

Blind

&

Visually

Impaired

VGlobalTech

is

the

ADA, WCAG Compliance

Expert,

with

over 200

ADA

&

WCAG

compliant websites created

( .... and

counting)

to-date!

We

have partnered

with

a

non-profit

agency

to

conduct Human Audit and Certification Seal.

Mission:

Working together with you value to the community

we we

wish to live in!

add social

Private

Your strategic partner	VGlobalTech.com - Experience Innovation	Page	2	of 13		
	for Web Design, Software, Compliance, Marketing, and SEO solutions.				
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and Confidential Document. No part of this document shall be produced, sent, copied to any parties it is not intended for. II is		
ihlended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted				

COPYRIGHT©:

This

proposal

is

solely

created

by

VGlobalTech

team for

its

customers

and

cannot

be

reproduced,

copied,

modified or distributed

(including

forwarding to other

customers,

competitors, web designers etc.) without the written consent of VGlobalTech.

Any

violations

shall

be

prosecuted.

Private

Your strategic partner	VGlobalTech.com - Experience Innovation	Page	3	of 13		
	for Web Design, Software, Compliance, Marketing, and SEO solutions.				
Call: 321-947-7777	I Email: contact@VGlobalTech.com  I HQ: Orlando, Florida USA				
and Confidential Document. No part of this document shall be produced, sent, copied to any parties it is not intended for. II is		
intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted				

Table

of

Contents

1.0	The Law ..........................................................................................................................................................		5		
						
2.0	ADA & WCAG Compliance .......................................................................................................................	5		
3.0	Quarterly Technical & Human Audit Testing ..................................................................................	6		
				
3.1	Digital Asset Technical Compliance Seal: .....................................................................................	7		
3.2	HumanAuditSeal:	.................................................................................................................................	7		
						
4.0	Compliance Process Flow: ......................................................................................................................	8		
						
5.0	Pricing Options ............................................................................................................................................		9		
						
Option 1 (recommended): ..............................................................................................................................	9		
						
Quarterly Technical &	Human Audits,	ADA Remediation and Document Conversion .......	9		
Option 2: ..............................................................................................................................................................		10		
Quarterly Technical &	Human Audits: ................................................................................................	10		
6.0	Proposal Acceptance:		12		
		.............................................................................................................................			
7.0	References:			13		
	................................................................................................................................................				

Private

Your strategic partner	VGlobalTech.com - Experience Innovation	Page	4	of 13		
	for Web Design, Software, Compliance, Marketing, and SEO solutions.				
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and Confidential Document. No part of this document shall be produced, sent, copied to any parties it is not intended for. It is		
intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted				

1.0

The Law

Please familiarize your team with the Florida Statute required reporting of information; web-based public

189.069 Special access. Source:

districts;

http://www.leg.state.fl.us/statutes/index.cfm?App_mode= Display_Statute&URL=0 100-0199 /0189/Sections/0189.069.html

2.0 ADA

&

WCAG Compliance

Every individual must have equal access to information whether it is in person service or online. This is a general agreement and understanding of access.

The Internet has dramatically changed the way state and local governments do business. Today, government agencies routinely make much more information about their programs, activities, and services available to the public by posting it on their websites. As a result, many people can easily access this information seven day a week, 24 hours a day.

Many government services and activities are also provided on websites because the public is able to participate in them at any time of day and without the assistance of government personnel. Many government websites offer a low cost, quick, and convenient way of filing tax returns, paying bills, renewing licenses, signing up for programs, applying for permits or funding, submitting job applications, and performing a wide variety of other activities.

The Americans with Disabilities Act (ADA) and, if the government entities receive federal funding, the Rehabilitation Act of 1973 generally require that state and local governments provide qualified individuals with disabilities equal access to their programs, services, or activities unless doing so would fundamentally alter the nature of their programs, services, or activities or would impose an undue burden. One way to help meet these requirements is to ensure that government websites have accessible features for people with disabilities, using the simple steps described in this document. An agency with an inaccessible website may also meet its legal obligations by providing an alternative accessible way for citizens to use the programs or services, such as a staffed telephone information line. These alternatives, however, are unlikely to provide an equal degree of access in terms of hours of operation and the range of options and programs available.

The World Wide Web Consortium (W3C) sets the main international standards for the World Wide Web and its accessibility. W3C created the Web Content Accessibility Guidelines (WCAG 2.0 and 2.1) which are similar to Section 508, but on an international level. WCAG 2.0 and 2.1 requires specific techniques for compliance and is more current than Section 508.

Source:

htt

ps:

//

www.w3.or

g/

WAI

/ standards- guidelines

/wca

g/

Private

VGlobalTech.com - Experience Innovation	Page 5 of 13

Your strategic partner for Web Design, Software, Compliance, Marketing, and SEO solutions. Call: 321-947-7777  I Email: contact@VGlobalTech.com I HQ: Orlando, Florida USA
and Confidential Document. No part of this document shall be produced, sent, copied to any parties ii is not intended for. II is
intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

3.0 Quarterly Technical

&

Human

Audit Testing

This audit is as per the Florida Insurance Alliance, eGIS Insurance Advisors other insurance guidelines. Please check with your insurance agency for specific requirements. Read more here: https:/ /vglobaltech.com/wp-content/uploads/2019 /03 /FIA_ADA_Guidelines-2019-2020.pdf

and

VGlobalTech team is trained and well aware of ADA and WCAG 2.x Compliance guidelines. VGlobalTech has partnered with a local agency for the visually impaired- LightHouse Works. LightHouse has developed a unique program for digital accessibility that is run by visually impaired personnel that are highly skilled in human auditing of websites and software as per the section 508 stipulations. Read more about our partnership here:

https:/

/vglobaltech.com/website-compliance/

Charting

a

course

for

living,

learning,

&

earning

with

vision

loss

Together we are now able to ·provide not one but two compliance seals for all our customers. Details of the compliance seals are below.

Private

	VGlobalTech.com - Experience Innovation	Page	6	of 13	
Your strategic partner for Web Design, Software, Compliance, Marketing, and SEO solutions.			
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and Confidential Document.	No part of this document shall be produced, sent, copied to any parties it is not intended for. II is	
intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted			

3.1 Digital Asset Technical Compliance Seal:

VGlobalTech in-house technical team shall remediate /  test the website /	
software  for	ADA,	WCAG  compliance.  VGlobalTech's  technical  design  &	
development	team	is  fully  aware  of the  Americans  with  Disability Act	
(ADA), Web  Content Accessibility Guidelines (WCAG), Section 508 of the	
Rehabilitation Act of 1973 and overall the design principles of a professional,	
accessible, functional and responsive web design. The entire team has taken	
dedicated time and efforts to learn these design principles first hand. Our	
purpose  is  clear  - Universal,  Creative  Web  design  that  works  for	
everyone, everywhere and every time!	

3.2 Human Audit

Seal:

CERTIFIED

ACCESSIBLE

By

Analysts

who

are

Blind

&Visually

Impaired

LightHouse Works' visually impaired personnel shall actually test the website	
for  compliance  as  per  the  section  508  and  ADA	requirements.  The	
VGlobalTech  technical  team  shall  remediate  any  points  discovered  by	
LightHouse team and send the  site  for  re-certification.  Upon  satisfactory	
completion  LightHouse  shall  provide	the	Human Audit Seal	that will  be	
specific to the site and the VGlobalTech	team	shall put the	seal on	the site. This	
is  an  added  layer  of true  Human  Audit  testing  that	provides  full  ADA	
compliance.					

Private

VGlobalTech.com - Experience Innovation	Page 7 of 13

Your strategic partner for Web Design, Software, Compliance, Marketing, and SEO solutions. Call: 321-947-7777  I Email: contact@VGlobalTech.com I HQ: Orlando, Florida USA

and Confidential Document. No part of this document shall be produced, sent, copied to any parties if is not intended for. If is
intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

4.0

Compliance Process Flow:

Screen
Reader
Testing

Screen
Magnifier
Testing

arc LIGHTHOUSE

~CENTRAL	FLORIDA
Charting a  c::ourae for living, learning, & eoming with viaion loas

A	Partnership with a Social Cause to		
			
		Ensure:			
✓	ADA COMPLIANCE			
✓	WCAG COMPLIANCE			
✓	SECTION 508 STIPULATIONS			
✓	FIA/ eGIS / OTHER INSURANCE & RISK ADVISERS'		
		COMPLIANCE			
✓	TECHNICAL COMPLAINCE SEAL		
✓	HUMAN AUDIT COMPLAIN CE	SEAL		
✓		QUARTERLY AUDITS			
✓		REMEDIATION			
✓	PEACE OF MIND			

•

Automated
ifesting

)II

:,"

.'

Private

-	.,1bba1Tech.com - Experienc:tM.~----,,6i(	Page	8	of 13		
						
Your strategic partner for Web Design. Software, Compliance, Marketing, and SEO solutions.				
Call: 321-947-7777  I Email: contact@VGlobalTech.com I HQ: Orlando, Florida USA				
and Confidential Document. No part of this document shall be produced, sent. copied to any parties it is not intended for. It is		
intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted				

5.0

Pricing Options

Remediation pricing option is only for VGlobalTech's current customers that have already had their website converted/ remediated by VGlobalTech as a one-time website build/ remediation task. The pricing has been discounted for our current customers. The remediation option (optionl) only applies to current customers. If you are not a current customer, please choose auditing only option (option2).

Option 1 (recommended):

Quarterly Technical & Document Conversion

Human Audits, ADA Remediation and

$1800/

Four

Audits/

Year

✓

✓

✓

✓

✓

✓

✓

✓

✓

✓

✓

✓

✓

Audit covers ADA and WCAG compliance testing

Section 508 stipulations*

Covers all technical AND human audit aspects as per industry experts

Technical Audit conducted by VGlobalTech

Human Audit conducted by LightHouse Works - Visually Impaired

personnel

Discounted, for existing customers, to cover both audits (technical and
human audit) together
Full remediation of errors found during Audits**

Detailed recommendation on how to avoid future errors

Document Conversion from PDF to RTF as required***

Detailed customized report of errors found and fixed

Compliance seals renewed after every audit

Verify if site and new content is in compliance with ALL standards

Complete Peace of mind

*only relevant points for CDD websites are covered from section
rehabilitation act:

https:ljwww.section508.gov/manageflaws-and-policies

508

of

the

**only

applicable

for

sites

built

by

VGlobalTech

**documents limited to the year documents shall be converted

of

contract only.

No

previous

or

future

year

Private

Your strategic partner	VGlobalTech.com ~ Experience Innovation	Page	9	of 13		
	for Web Design, Software, Compliance, Marketing, and SEO solutions.				
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and Confidential Document. No part of this document shall be produced, sent, copied to any parties it is not intended for. It is		
intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted				

Option 2:

Quarterly Technical

&

Human Audits:

$1450/

Four

Audits/

Year

✓

✓

✓

✓

✓

✓

✓

✓

✓

✓

✓

✓

Audit covers ADA and WCAG compliance testing

Section 508 stipulations*
Covers all technical AND human audit aspects as per industry experts

Technical Audit conducted by VGlobalTech
Human Audit conducted by LightHouse Works - Visually Impaired

personnel

Discounted to cover both audits (technical and human audit) together

Compliance seals renewed after every audit
Verify if site and new content is in compliance with ALL standards Detailed customized report of errors found

No remediation - customer will have to fix the errors themselves No Document conversion

No recommendations on how to fix / avoid future errors

*only relevant points for	CDD		
rehabilitation act:	websites are covered from section		
			
htt;ps; ljwww.section508.	go)!jmanqgellaws-and-policies		

508

of

the

Private

Your strategic partner	VGlobalTech.com -Experience Innovation	Page 10	of 13		
	for Web Design, Software, Compliance, Marketing, and SEO solutions.			
Call: 321-947-7777	I Email: contact@VGlobalTech.com I HQ: Orlando, Florida USA			
and					
Confidential Document. No port of this document shall be produced, sent, copied to any parties it is not intended for. It is		
intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted			

This proposal includes following points, stipulations terms and conditions:

*(1) conference call or in person meetings per month with client to review metrics, results and

monthly recaps *unless otherwise noted

* email and phone communication

*Anything out of the scope of work in the above proposal will be addressed and client will be immediately notified. After notification of additional work, a subsequent quote will be provided to cover that work.

*Client is responsible to adhering to timelines as far as information required to complete the task is concerned. If timelines are not adhered to and exceed 15 business days past the current marketing months, last day, all work will end. A new month with new allocated costs will be presented for future work to commence. No refunds and owed work will be due unless otherwise agreed upon. An Invoice will be provided once signature approval of this project proposal. Payments will be made to VGLOBALTECH

*Client is responsible for verifying quality of work, providing feedback, verifying that compliance has been met as required. VGlobalTech team shall not be responsible for any legal ramifications arising from work not done as per external agencies/ organizations/ associations needs if proper feedback is not provided by the customer. VGlobalTech'swork will be in best faith but cannot guarantee all compliance/ legal needs since we are not the final authority in the ADA or WCAG compliance area. VGlobalTech shall not be liable for any legal ramifications arising from compliance issues and cannot be held responsible for any legal or other lawsuits.

Refund Policy: The client may halt work and request for a refund within seven days of the date of signing this services agreement by mailing a signed letter to the main address listed on www.VGlobalTech.com website. If client requests a refund within seven days of the date of signing their agreement they shall be liable to pay for all work completed and will be refunded the remaining balance of the initial payment if billable work has not exceeded a charge that would be greater than client'sinitial payment. If client requests a refund after the seven days from the date of the signing of the agreement client is liable to pay for all work completed plus an additional 25% of any remaining balance that may still be due. Once line item projects are complete no refunds will be issued. Confidentiality: All information between client and service provider inclusive of technical and business information relating to proprietary ideas, patentable ideas and/or trade secrets, existing and/or contemplated products and services, research and development, production, costs, profit and margin information, finances and financial projections, customers, clients, marketing, and current or future business plans and models, regardless of whether such information is designated as "Confidential Information" at the time of its disclosure and will be treated as such and with absolute confidentiality and will not be shared or used, which will be maintained at all times. The client is not allowed to disclose their price with any third parties. Doing so is in breach of this agreement. All information development will be shared and proprietary information and property between client and service providers.

VGlobalTech.com - Experience Innovation	Page 11 of 13

Your strategic partner for Web Design, Software, Compliance, Marketing, and SEO solutions. Call: 321-947-7777  I Email: contact@VGlobalTech.com I HQ: Orlando, Florida USA

Private and Confidential Document. No part of this document shall be produced, sent, copied to any parties ii is not intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

6.0

Proposal Acceptance:

The

VGlobalTech

proposed solution

and

terms have been

accepted

by

the

customer

and

the

VGlobalTech team can proceed with the project.

All payments shall

be

made

according to this

agreement.

Please Sign, Date,

Return

to

contact@vglobaltech.com:

Selected Option

D

Option 1 (recommended):

Quarterly Technical & Human Audits and Document Conversion

ADA

Remediation

D

Option

2:

Quarterly Technical & Human Audits only remediation or document conversion)

(without

For

Customer

Date

VB For

Joshi

VGlobalTech

Date

Private

VGlobalTech.com ~ Experience Innovation	Page 12	of 13	
Your strategic partner for Web Design, Software, Compliance, Marketing, and SEO solutions.		
Call: 321-947-7777  I Email: contact@VGlobalTech.com I HQ: Orlando, Florida USA		
and Confidential Document. No part of this document shall be produced, sent, copied to any parties it is not intended for. It is	
intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted		

7 .0 References:

ADA Best Practices Tool

Kit

for State and

Local

Governments:

https://www.ada.gov/pcatoolkit/chap5toolkit.htm

U.S. Department of Justice, Civil Rights

https://www.ada.gov/websites2.htm

Division,

Disability Rights Section

Web

design Standards:

https://www.w3schools.com/

Web

Content Accessibility Guidelines (WCAG)

https://www.w3.org/TR/WCAG21/

VGlobalTech

Web

Content Accessibility Implementation and Checkpoints:

http://vglobaltech.com/website

-compliance/

(1 

BBB Ratln51: A+

Click for Profile

Contact Information:

Website:

https: / /vglo baltech.com

Email:

contact@VGlobalTech.com

Call:

321-94

7-

7777

Private

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and Confidential Document. No part of this document shall be produced, sent, copied lo any parties ii is not intended for. II is
intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted

SECTION

V

II

SECTl"ON

C

SECTION

1

Bank

General Fund

North Powerline Road

Community Development District

Summary of Checks

May 29, 2019 to July 1, 2019

Date	Check No.'s

6/6/19	24-25	$

$

$

Amount

3,134.17

3,134.17

3,134.17 1

AP300R				YEAR-TO-DATE	ACCOUNTS  PAYABLE	PREPAID/COMPUTER	CHECK	REGISTER		
*** CHECK	DATES	05/29/2019	-	07/01/2019  ***						
					N POWERLINE	RD  -	GENERAL				
					BANK  A  NORTH	POWERLINE  RD				

CHECK	VEND#	••••• INVOICE ••.•••.•EXPENSED  TO...		VENDOR	NAME	STATUS		
DATE		DATE	INVOICE	YRMO	DPT  ACCT#	SUB	SUBCLASS				

RUN	7/02/19

AMOUNT

PAGE	1

•• . •CHECK ••. . •
AMOUNT	#

6/06/19	00006	

6/06/19	00007	

5/01/19		8		201905		310-51300-34000				
5/01/19		MANAGEMENT  FEES	MAY19				
		8		201905		310-51300-35200				
5/01/19		INFO	TECH  MAY19					
		8		201905		310-51300-42500				
		COPIES			GOVERNMENTAL	MANAGEMENT		
- - -	-	- - -	-	-  - -	-				
						-------				
5/31/19		107690		201904		310-51300-31500				
		BUDGET/STATUS	CHART/FY19				
						HOPPING	GREEN	&  SAMS		

SERVICES

*

*

*

*

2,916.67

75.00

.75

141.75

2,992.42	000024	
141.	75	000025	

TOTAL	FOR	BANK  A	3,134.17	
TOTAL	FOR	REGISTER	3,134.17	

NPRC

NORTH

POWER

LI

KCOSTA

SECTION

2

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NORTH

POWERLINE

ROAD

Community Development District

Unaudited Financial Reporting

May 31, 2019

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G~,

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Table of Contents

1	Ba la nee Sheet

2	General Fund Income Statement

3	Capital Projects Fund Income Statement

4	Month to Month

5	Developer Contribution Schedule

ASSETS:

CASH

OPERATING ACCOUNT

DUE FROM DEVELOPER

TOTAL ASSETS

LIABILITIES: ACCOUNTS PAYABLE DUE TO DEVELOPER CONTRACTS PAYABLE

FUND EQUITY:

FUND BALANCES:

UNASSIGNED

RESERVED FOR CAPITAL PROJECTS

TOTAL  LIABILITIES & FUND EQUITY

NORTH POWERLINE ROAD

COMMUNITY DEVELOPMENT DISTRICT

BALANCE SHEET

May 31, 2019

General	capital Projects

Fund	Fund

$8,431		
$20,000	$0	
$28,431	$0	
$6,132		
	$19,805	
	$0	

$22,299		
	($19,805)	
$28,431	$0	

Totals

FY19

$8,431

$20,000

$28,431

$6,132

$19,805

$0

$22,299

($19,805)

$28,431

NORTH POWERLINE ROAD

COMMUNITY DEVELOPMENT DISTRICT

GENERAL FUND

Statement of Revenues & Expenditures

For The Period Ending May 31, 2019

ADOPTED	PRO RATED BUDGET
BUDGET	THRU 05/31/19

ACTUAL
THRU 05/31/19

VARIANCE

REVENUES:	
DEVELOPER CONTRIBUTIONS	
INTEREST	
TOTAL REVENUES	
EXPENDITURES;	
ADMINISTRATIVE:	
SUPERVISORS FEES	
D&O INSURANCE	
TRUSTEE SERVICES	
DISTRICT MANAGEMENT	
ENGINEERING	
DISSEMINATION AGENT	
DISTRICT COUNSEL	
AUDIT		
TRAVEL & PER DI EM	
CONFERENCE CALLS	
POSTAGE & SHIPPING	
COPIES	
OFFICE SUPPLIES	
LEGALADVERTISING	
MISCEUANEOUS	
WEBSITE MAINTENANCE	
DUES,	LICENSES, & FEES	
BANK FEES	
TOTAL ADMINISTRATIVE:	
OPERATION & MAINTENANCE:	
LANDSCAPING MAINTENANCE	
POND	MAINTENANCE	
GENERALINSURANCE	
TOTAL OPERATIONS & MAINTENANCE	
TOTAL EX PEN DITU RES	
EXCESS REVENUES (EXPENDITURES)	
FUND	BALANCE· BEGINNING	
FUND	BALANCE· ENDING	

$180,000	$120,000	$40,000	
$0	$0	$2	
$180,000	$120,000	$40,002	

$6,000	$4,000	$1,400	
$3,000	$3,000	$2,250	
$6,000	$0		$0	
$20,000	$13,333	$23,333	
$15,000	$10,000		$0	
$5,000	$0		$0	
$25,000	$16,667	$4,845	
$6,000	$0		$0	
$500	$333		$0	
$200	$133		$17	
$300	$200		$5	
$500	$500	$116	
$0	$0		$35	
$8,000	$5,333	$309	
$1,100	$733		$0	
$2,900	$1,933	$1	,050	
$250	$250	$175	
$250	$167		$0	
$100,000	$56,583	$33,535	
$65,000	$43,333		$0	
$12,000	$8,000		$0	
$3,000	$3,000	$2,750	
$80,000	$54,333	$2,750	
$180,000	$110,917	$36,285	
$0		$3,717	
$0		$18,581	
$0		$22,299	

($80,000)

$2

($79,998)

$2,600

$750

$0

($10,000)

$10,000

$0

$11,822

$0

$333

$117

$195

$384

($35)

$5,024

$733

$883

$75

$167

$23,048

$43,333

$8,000

$250

$51,583

$74,632

2

REVENUES:

DEVELOPER CO NTRI BUTI ONS

TOTAL REVENUES

EXPENDITURES:

NORTH POWERLINE ROAD

COMMUNITY DEVELOPMENT DISTRICT

CAPITAL PROJECTS FUND

Statement of Revenues & Expenditures

For The Period Ending May 31, 2019

ADOPTED	PRORATED BUDGET

BUDGET	THRU 05/31/19

$0	$0

$0	$0

ACTUAL

THRU 05/31/19

$0

$0

VARIANCE

$0

$0

CAPITAL OUTLAY

TOTAL EXPENDITURES

EXCESS REVENUES (EXPENDITURES)

FUND BALANCE - BEGINNING

FUND BALANCE -ENDING

$0	$0	$1,001	($1,001)	
$0	$0	$1	,001	($1,001)	
$0		($1,001)		
$0		($18,804)		
$0		($19,805)		

3

REVENUES :

DEVELOPER CONTRIBUTIONS

INTEREST

TOTAL REVENUES

EXPENDITURES:

ADMIN/fTRATIVE·

				NORTH POWERLINE ROAD				
				Community Development District				
	Oct	Nov	Dec	Jan	Feb	March	Af:?!:il	Ma}::		
	so	$0	$20,000	so	$0	so	$0	$20,000		
	$0	$0	$0	so	$0	$0	$0	$1		
I										
	so	$0	$20,000	so	~o	so	so	$20,001		

Iune

so

$0

w

July

$0

$0

so

AUj

$0

$0

~o

Sept

$0
so

so

Total

$40,000		
S2		
~ 0,002	1	

SUPERVISORS	FEES	
D&O INSURANCE	
TRUSTEE SERVICES	
DISTRICT MANAGEMENT	
ENGINEERING		
DISSEMINATION AGENT	
DISTRICT C.OUNSEL	
AUDIT			
TRAVEL & PER	DIEM	
C.ONFERENCE	CALLS	
POSTAGE & SHIPPING	
C.OPIES		
OFFICE SUPPLIES	
LEGAL	ADVERTISING	
MISCELLANEOUS	
WEB SITE MAINTENANCE	
DUES,	LICENSES, & FEES	
BANK	FEES		
TOTAL ADMINISTRATIVE	
QH.f/AIJD.ti. I,	MAD!J.11.NAf'/.rl;	
CONTRACT SERVICES	

I

so

$2,250

$0

$2,917

$0

$0

$612
so

$0

$0

$0

$0

$0
so

so

$125

$175

$0

$6,078

$0

$0

$0

$2,917

$0

$0

$321

$0

$0

$0

$0

$1

$0

$309

$0

$125

$0

$0

$3,673

$600

$0

$0

$2,917

$0

$0

$2,342

$0

$0

$0

$1

$0

$0

$0

$0

$125

$0

$0

$5,984

so

$0

$0

$2,917

$0
so

$338
so

$0

$0

$2

$40

$18

$0
so

$125

$0

$0

$3,439

$BOO

$0

$0

$2,917

$0

$0

$874

$0

$0

$0

$1

$41

$0

$0

$0

$200

$0

$0

$4,833

$0

$0

$0

$2,917

$0

$0

$216

$0

$0

$17

$0

$29

$18

$0

$0

$200

$0

$0

$3,396

$0

$0

$0

$2,917

$0

$0

$142

$0

$0

$0

$1

$5

$0

$0

$0

$75

$0

$0

$3,140

$0

$0

$0

$2,917

$0

$0

$0
so

$0

$0

$0

$1

$0

$0

$0

$75

$0

$0

$2,992

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

so

so

so

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

so

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0
so

so

$0

$0

$0

$0

$0
so

$0

$0

$0

$0

$0

$1,400		
$2,250		
$0		
$23,333		
$0		
$0		
$4,845		
$0		
$0		
$17		
$5		
$116		
$35		
$309		
$0		
$1,050		
$175		
$0		
$33,s3s	I	

LANDSCAPING MAINTENANCE

POND MAINTENANCE

GENERAL INSURANCE

TOTAL OPERATION & MAINTENANa

TOTAL EXPENDITURES

EXCESS REVENUES/(EXPENDITURES)

I

I

I

$0

$0

$2,750

$2,750

$8,828

1ss,s2a1

$0	$0	
$0	$0	
$0	$0	
$0	$0	
$3,673	$5,984	
($3,672)	$14,016	

$0

$0

$0

so

$3,439

1$3,439]

$0

$0

$0

$0

$4,833

($4,832)

$0

$0

$0

so

$3,396

!$3,396)

	$0	
	$0	
	$0	
	so	
$3	, 140	
($3,139)	

$0

$0

$0

$0

$2,992

$17,008

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

so

$0

$0

$0

$0

$0

$0

$0

$0		
$0		
$2,750		
s2,1so	1	
$36,285	1	
$3,717	1	

4

Funding

Request

#

FY18-1

2

FY19-01

BVl

BV2

2

Prepared

Date

6/5/18

9/21/18

12/12/18

12/12/18

1/29/19

5/15/19

Payment

Received

Date

10/11/18

10/11/18

4/16/19

4/16/19

4/16/19

	North Powerline Road Community Development District								
	Developer Contributions/Due from Developer									
			Total		General	Capital	Projects		General	Capital Projects		Over and		
Check/Wire		Funding		Fund		Fund		Fund		Fund		(short)		
	Amount		Request	Portion (FY18}	Portion (FY18)	Portion (FY19)	Portion (FY19}	Balance Due		
$	25,000.00	$	25,000.00	$	25,000.00	$			$		$	-	$			
$	20,000.00	$	20,000.00	$	20,000.00	$			$		$		$			
$					-											
	20,000.00	$	20,000.00	$		$			$	20,000.00	$					
$	18,804.36	$	18,804.36	$		$	18,804.36	$		$					
																
$	1,001.11	$	1,001.11	$		$		-	$		$	1,001.11				
$		$	20,000.00	$		$			$	20,000.00	$		$	20,000.00		

IDue from Developer

Total  Developer Contributions

FY19

s

s4,8os.47

s

104,805.47

s

4s,ooo.oo

s

18,804.36

s	40,000.00	
$	40,000.00	

s

1,001.11

s

20,000.00

1

5

SECilO
.	'

N

3

BOARD OF SUPERVISORS MEETING DATES NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2019-2020

The Board of Supervisors of the North			
regular		Powerline Road Community Development District will		
meetings for Fiscal Year 2019-2020 at 346 E. Central Ave., Winter Haven, FL 33880 at		
on the I	st	Wednesday of each			
					
		month unless otherwise		
			indicated as follows:		

hold their 10:00 a.m.

October

2, 2019

November

6, 2019

December

4,

2019

January 1, 2019

February

5,

2019

March

4,

2019

April

1,

2019

May

6,

2019

June

July

3,

1,

2019

2019

August

5, 2019

September

2, 2019

The meetings are open to the	public and will be	conducted in							
										accordance with the			
for Community Development Districts.	The meetings may be			provision of Florida Law		
specified on the record at the			A copy of the		continued to a date, time, and place to be		
Governmental  Management	meeting.			agenda for these meetings may be obtained from		
	Services	Central Florida,  LLC,	135	West Central	Boulevard,  Suite 320,		
Orlando, Florida 32801 or by calling (407) 841-5524.							

There may be	occasions when one or more Supervisors or staff will participate by speaker telephone.		
Pursuant  to			
	provisions	of	the	Americans	with	Disabilities	Act,  any  person  requiring  special		
accommodations at this											
																
	meeting because of a										
Office at (407) 841-5524 at	least				disability or physical impairment should contact the District		
		48 hours prior to the meeting.  If you are	hearing or speech impaired,		
							
please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771	(TTY)/ 1-800-955-8770		
(Voice), for aid in contacting the District Office.								
									
A																	
person who decides to appeal any decision made at the meeting with respect to any matter considered at		
the meeting is	advised that person will	need a record	of the							
may need to ensure that a verbatim						proceedings and that accordingly, the person		
			of the proceedings is							
				record		made, including the testimony and evidence		
upon which such appeal is to be based.									
													
Jill Bums																	
District Manager																
Governmental Management Services -	Central Florida, LLC