GIR East Community Development District

Meeting Agenda May 1, 2024

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GIR East
Community Development District

219 East Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526

April 24, 2024

Board of Supervisors GIR East
Community Development District

Dear Board Members:

The regular meeting of the Board of Supervisors of GIR East Community Development District will be held on Wednesday, May 1, 2024 at 3:00 PM, at 3850 Canoe Creek Road, Saint Cloud, FL. Following is the advance agenda for the meetings:
Board of Supervisors Meeting
Roll Call
Public Comment Period
Approval of Minutes of the August 2, 2023 Board of Supervisors Meeting and Acceptance of Minutes of the August 2, 2023 Audit Committee Meeting
Ratification of Osceola County Data Sharing and Usage Agreement
Consideration of Resolution 2024-01 Approving the Proposed Fiscal Year 2025 Budget and Setting a Public Hearing
Staff Reports
Attorney
Engineer
District Manager’s Report
Check Register
Balance Sheet and Income Statement
Other Business
Supervisor’s Requests
Adjournment

Sincerely,
George S. Flint
George S. Flint District Manager

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MINUTES OF MEETING GIR EAST
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the GIR East Community Development District was held Wednesday, August 2, 2023 at 3:00 p.m. at 3850 Canoe Creek Rd., St. Cloud, Florida.

Present and constituting a quorum:
Mike Liquori	Chairman
Rob Bonin	Assistant Secretary
Chancy Summers	Assistant Secretary Also present were:
George Flint	District Manager, GMS
Michelle Rigoni by phone	District Counsel

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order and called the roll. Three Board members were present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. Flinted noted that there were no members of the public present to provide public comment.

THIRD ORDER OF BUSNESS	Public Hearing
Mr. Flint asked for a motion to open the public hearing for the budget.

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, Opening the Public Hearing, was approved.

August 2, 2023	GIR East CDD

Consideration of Resolution 2023-32 Adopting the Fiscal Year 2024 Budget and Relating to the Annual Appropriations
Mr. Flint stated that the Board previously approved a proposed budget and set the public hearing for today. He noted that the budget was attached as Exhibit ‘A’ to this resolution. He explained that it was primarily an administrative budget and contemplated a Developer Funding Agreement as the funding source in lieu of imposing assessments. He pointed out that it was not substantially different than what they saw when they approved the proposed budget. He noted that they had revised the actuals through the end of June for the current year. Mr. Flint asked Ms. Rigoni if she had anything she wanted to add. She responded that she didn’t have anything to add to the budget itself, but noted for the next agenda item, the Funding Agreement, that it was the same agreement as the current fiscal year’s agreement with just the updates for the new fiscal year preferences.
Mr. Flint stated that for the budget itself, there were no members of the public to provide comment or testimony. He closed the public comment portion and brought it back to the Board asking for any comments or questions on the resolution or the proposed budget. Hearing none,

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, Resolution 2023-32 Adopting the Fiscal Year 2024 Budget and Relating to the Annual Appropriations, was approved.

Mr. Flint asked for a motion to close the public hearing.

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, Closing the Public Hearing, was approved.

Consideration of Fiscal Year 2024 Budget Funding Agreement
Mr. Flint stated that this would be the funding mechanism for the expenses identified in the budget and was the same form of agreement that the Board approved previously, and it had just been updated. He noted that the approved budget would be attached as an exhibit as well as the legal description of the District.

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August 2, 2023	GIR East CDD

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, the Fiscal Year 2024 Budget Funding Agreement, was approved.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the April 5, 2023
Audit Committee and Board of Supervisors Meeting
Mr. Flint reviewed the minutes of the April 5, 2023 Board of Supervisors meeting and Audit Committee meeting. He asked if the Board had any comments on either sets of minutes. Hearing no changes, he asked for a motion to approve.

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, the Minutes of the April 5, 2023 Audit Committee and Board of Supervisors Meeting, were approved.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2023-33
Appointing an Assistant Treasurer
Mr. Flint stated that in all their Districts they were asking the Boards to appoint Darrin Mossing as an Assistant Treasurer. He is the President of GMS. Mr. Flint explained that as a backstop measure, Mr. Mossing would work closely with the accounting group in case there is turn over or some reason that he may need to be involved in which this resolution would facilitate him working with the bank accounts, etc.

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, Resolution 2023-33 Appointing Mr. Darrin Mossing as an Assistant Treasurer, was approved.

SIXTH ORDER OF BUSINESS	Consideration of Resolution 2023-34 Re-
Designating Bank Account Signatories
Mr. Flint stated that previously there were individuals that were named as signers and this resolution designates offices and would appoint the Treasurer, Assistant Treasurer, and Secretary as the signers on the bank account.

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August 2, 2023	GIR East CDD

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, Resolution 2023-34 Re-Designating Bank Account Signatories, was approved.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Rigoni stated that she did not have anything further to report, but she was happy to answer any questions.

Engineer
The District engineer was not in attendance.

District Manager’s Report
Check Register
Mr. Flint noted that the check register was from March 1st through July 21st for $23,351.26.
He asked for a motion to approve.

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, the Check Register, was approved.

Balance Sheet and Income Statement
Mr. Flint noted that the financials were through June 30th, and there was no action required from the Board.

Consideration of Funding Requests #9-10
Mr. Flint presented Funding Requests #9 and #10, noting that Funding Request #9 was for
$4,596.69 and Funding Request #10 was for $4,263.54.

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, Funding Requests #9-10, were approved.

Ratification of Funding Requests #11-13
Mr. Flint presented the Funding Requests #11, #12 and #13 stating that they were included in their agenda package and had been sent to the developer for the Funding Agreement.

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August 2, 2023	GIR East CDD

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, Funding Requests #11-13, were ratified.

Presentation of Number of Registered Voters: 3
Mr. Flint stated that each year they were required to announce the number of registered voters within the District as of April 15th. He noted that the Supervisor of Elections indicates there were three registered voters.

Approval of Fiscal Year 2024 Meeting Dates
Mr. Flint stated that each year they were required to approve an annual meeting notice. He noted that they prepared one with the dates as indicated and it would be 3:00 p.m. at their current location on the dates indicated in the notice, which were consistent with the current meetings. The Board decided to keep the meeting dates the same.

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, the Fiscal Year 2024 Meeting Dates, was approved.

Acceptance of Audit Committee Rankings
Mr. Flint stated that the Board met as the Audit Committee just prior to the Board meeting. He explained that there was one response received from Grau & Associates and the Audit Committee ranked them as #1 and recommended the Board enter into an agreement with Grau & Associates.

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, Accepting the Audit Committee Rankings, was approved.

EIGHTH ORDER OF BUSINESS	Other Business
There being no comments, the next item followed.

NINTH ORDER OF BUSINESS	Supervisors Requests
There being no comments, the next item followed.

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August 2, 2023	GIR East CDD

TENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

6

MINUTES OF MEETING GIR EAST
COMMUNITY DEVELOPMENT DISTRICT

The Audit Committee meeting of the GIR East Community Development District was held Wednesday, August 2, 2023 at 3:00 p.m. at 3850 Canoe Creek Rd., St. Cloud, Florida.

Present for the Audit Committee were:
Mike Liquori	Chairman
Rob Bonin	Assistant Secretary
Chancy Summers	Assistant Secretary Also present were:
George Flint	District Manager, GMS
Michelle Rigoni by phone	District Counsel

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order and called the roll. Three Audit Committee members were present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. Flint noted that there were no members of the public present to provide public comment.

THIRD ORDER OF BUSINESS	Review of Proposals and Tally of Audit
Committee Members Rankings
Grau & Associates
Mr. Flint noted that they received one response from Grau & Associates. He noted that since they only had one response, they had the option of accepting this proposal and ranking them #1 or they could reject it and rebid. The Audit Committee agreed to rank Grau & Associates as #1.

August 2, 2023	GIR East CDD

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, Ranking Grau & Associates as #1, was approved.

FOURTH ORDER OF BUSINESS	Adjournment
Mr. Flint adjourned the audit committee meeting.

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

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GIREastCDD
This Data Sharing And Usage Agreement, hereafter referred to as "Agreement," establishes the terms and conditions under which the GIR East CDD, hereafter referred to as agency, can acquire and use Osceola County Property Appraiser (OCPA) data that is exempt from Public Records disclosure as defined in FS 119.071.
Please note the referenced statute has amended as of October 1, 2021. The paragraph below reflects the changes.

The confidentiality of personal identifying and location information including: names, mailing address, or any other descriptive property information that may reveal identity or home address pertaining to parcels owned by individuals that have received exempt/confidential status, hereafter referred to as confidential personal identifying and location information, wlll be protected as follows:
The agency will not release confidential personal identifying and location information that may reveal identifying and location information of Individuals exempted from Public Records disclosure.
The agency will not present the confldentlal personal identifying and location information In the results of
data analysis (including maps) in any manner that would reveal personal identifying and location information of individuals exempted from Public Records disclosure.
The agency shall comply with all State laws and regulations governing the confidentiality of personal identifying and location Information that is the subject of this Agreement.
The agency shall ensure any employee granted access to confidential personal identifying and location information is subject to the terms and conditio·ns of this Agreement.
s. The agency shall ensure any third party granted access to confidential personal Identifying and location
information Is subject to the terms and conditions of this Agreement. Acceptance of these terms must be provided in writing to the agency by the third party before personal Identifying and location information Is released.
6. The terms of this Agreement shall commence on January 1, 2024 and shall run until December 31, 2024, the date if signature by the parties notwithstanding.This Agreement shall not automatically renew. A new agreement will be provided annually for the following year.
IN WITNESS THEREOF, both the Osceola County Property Appraiser, through its duly authorized representative, and the agency, through its duly authorized representative, have hereunto executed this Data Sharing and Usage Agreement as of the last below written date.

OSCEOLA COUNTY PROPERTY APPRAISER
Signature:	_ Print:	Katrina S. Scarborough
Date:	 _

GIR East COD
Signature:	r:1---=	
Print:	C)e  D'C%t £ '\,'f\'I
Title: 1) \\-:'<:\ (:\-	N\, �r\ Q.._,. e '("

Date: \\ •r/2,7
Please returned signed original copy, no later than January 31, 2024,

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2505 E IRLO BRONSON MEMORIAL HWY KISSIMMEE, FL 34744
(407) 742-5000
INFO@PROPERTY-APPRAISER.ORG • PROPERTY-APPRAISER.ORG

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RESOLUTION 2024-01

[FY 2025 BUDGET APPROVAL RESOLUTION]

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE GIR EAST COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGET(S) FOR FY 2025; SETTING A PUBLIC HEARING THEREON AND DIRECTING PUBLICATON; ADDRESSING TRANSMITTAL AND POSTING REQUIREMENTS; ADDRESSING SEVERABILITY AND EFFECTIVE DATE.

WHEREAS, for the fiscal year beginning October 1, 2024, and ending September 30, 2025 (“FY 2025”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the GIR East Community Development District (“District”) prior to June 15, 2024, the proposed budget(s) attached hereto as Exhibit A (“Proposed Budget”); and

WHEREAS, the Board now desires to set the required public hearing on the Proposed Budget.

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

PROPOSED BUDGET APPROVED. The Proposed Budget attached hereto as Exhibit A is hereby approved preliminarily.

SETTING A PUBLIC HEARING; DIRECTING PUBLICATION. A public hearing on said
approved Proposed Budget is hereby declared and set for the following date, time, and location, and District staff is directed to provide notice of the same in accordance with Florida law:
DATE:	August 7, 2024
TIME:	3:00 P.M.
LOCATION:	3850 Canoe Creek Road
St. Cloud, Florida 34772

TRANSMITTAL TO LOCAL GENERAL PURPOSE GOVERNMENT; POSTING OF PROPOSED
BUDGET. The District Manager is hereby directed to (i) submit a copy of the Proposed Budget to the applicable local general-purpose government(s) at least 60 days prior to its adoption, and (ii) post the approved Proposed Budget on the District’s website in accordance with Section 189.016, Florida Statutes.

SEVERABILITY; EFFECTIVE DATE. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 1ST DAY OF MAY, 2024.

ATTEST:	GIR EAST COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair/Vice Chair, Board of Supervisors

Exhibit A:	Proposed Budget

Exhibit A

Proposed Budget

GIR East
Community Development District

Proposed Budget
FY2025

Table of Contents

1		General Fund

2-4		General Fund Narrative

GIR East
Community Development District Proposed Budget
General Fund

Adopted Budget	Actual Thru	Projected Next	Total Projected	Proposed Budget	
Description	FY2024	3/31/24	6 Months	9/30/24	FY2025	

Revenues						
Developer Contributions	$	144,378	$	30,723	$	32,727	$	63,450	$	143,628	
Total Revenues	$	144,378	$	30,723	$	32,727	$	63,450	$	143,628	

Expenditures						
General & Administrative						
Supervisor Fees	$	12,000	$	-	$	1,000	$	1,000	$	12,000	
FICA Expenditures	$	918	$	-	$	77	$	77	$	918	
Engineering	$	15,000	$	-	$	3,750	$	3,750	$	15,000	
Attorney	$	25,000	$	442	$	3,558	$	4,000	$	25,000	
Annual Audit	$	3,500	$	3,400	$	-	$	3,400	$	3,500	
Assessment Administration	$	5,000	$	-	$	-	$	-	$	5,000	
Artbitrage	$	450	$	-	$	-	$	-	$	450	
Dissemination	$	5,000	$	-	$	-	$	-	$	5,000	
Trustee Fees	$	4,500	$	-	$	-	$	-	$	4,500	
Management Fees	$	40,000	$	20,000	$	20,000	$	40,000	$	40,000	
Information Technology	$	1,800	$	900	$	900	$	1,800	$	1,800	
Website Maintenance	$	1,200	$	600	$	600	$	1,200	$	1,200	
Telephone	$	300	$	-	$	50	$	50	$	300	
Postage & Delivery	$	1,000	$	9	$	41	$	50	$	1,000	
Insurance	$	6,250	$	5,000	$	-	$	5,000	$	5,500	
Printing & Binding	$	1,000	$	-	$	40	$	40	$	1,000	
Legal Advertising	$	15,000	$	197	$	2,303	$	2,500	$	15,000	
Other Current Charges	$	5,000	$	199	$	204	$	403	$	5,000	
Office Supplies	$	625	$	0	$	5	$	5	$	625	
Travel Per Diem	$	660	$	-	$	-	$	-	$	660	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Expenditures	$	144,378	$	30,922	$	32,528	$	63,450	$	143,628	
						
Excess Revenues/(Expenditures)	$	-	$	(199)	$	199	$	-	$	-	

1

GIR East
Community Development District
General Fund Narrative

Revenues:

Developer Contributions

The District will enter into a funding agreement with the Developer to fund the General Fund expenditures for the Fiscal Year.

Expenditures:

General & Administrative:

Supervisor Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed
$4,800 per year paid to each Supervisor for the time devoted to District business and meetings.

FICA Expenditures

Represents the Employer’s share of Social Security and Medicare taxes withheld from Board of Supervisors checks.

Engineering

The District's engineer will be providing general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel will be providing general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis.

Assessment Administration

The District will contract to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on an anticipated bond issuance.

2

GIR East
Community Development District
General Fund Narrative

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon an anticipated bond issuance.

Trustee Fees

The District will incur trustee related costs with the issuance of its’ issued bonds.

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.

Information Technology

Represents various cost of information technology with Governmental Management Services-Central Florida, LLC for the District such as video conferencing, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc.

Website Maintenance

Represents the costs with Governmental Management Services – Central Florida, LLC associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc.

Telephone

Telephone and fax machine.

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverages.

Printing & Binding

Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes, etc.

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.

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GIR East
Community Development District
General Fund Narrative

Other Current Charges

Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Travel Per Diem

The Board of Supervisors can be reimbursed for travel expenditures related to the conducting of District business.

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Florida Department of Economic Opportunity for
$175. This is the only expense under this category for the District.

4

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GIR East
Community Development District

Summary of Check Register

July 22, 2023 to March 31, 2024

Bank	Date	Check No.'s	Amount

General Fund	
8/3/23	
21 - 23	
$	5,511.58	
	8/24/23	24 - 25	$	4,771.46	
	9/14/23	26	$	3,583.96	
	9/28/23	27	$	358.50	
	10/12/23	28	$	275.68	
	10/19/23	29	$	175.00	
	11/9/23	30 - 32	$	9,130.45	
	12/1/23	33 - 34	$	3,668.33	
	1/4/24	35 - 36	$	7,224.75	
	2/8/24	37	$	84.00	
	2/22/24	38-39	$	3,780.91	
	3/21/24	40-42	$	7,165.06	

Total Amount	$	45,729.68

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/24/24	PAGE	1
*** CHECK DATES 07/22/2023 - 03/31/2024 ***	GIR EAST - GENERAL FUND
BANK A GENERAL FUND-TRUIST
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
8/03/23 00001	6/01/23 9	202306 310-51300-34000	*	3,333.33
MANAGEMENT FEES JUN23
6/01/23 9	202306 310-51300-35200	*	100.00
WEBSITE ADMIN JUN23
6/01/23 9	202306 310-51300-35100	*	150.00
INFORMATION TECH JUN23
6/01/23 9	202306 310-51300-51000	*	.09
OFFICE SUPPLIES JUN23
6/01/23 9	202306 310-51300-42000	*	1.80
POSTAGE JUN23
GOVERNMENTAL MANAGEMENT SERVICES-CF	3,585.22 000021
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/03/23 00002	5/30/23 3225637	202304 310-51300-31500	*	1,369.50
GENERAL COUNSEL APR23
KUTAK ROCK LLP	1,369.50 000022
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/03/23 00004	7/23/23 07670392 202307 310-51300-48000	*	556.86
NOT OF BUDGET FY24
TRIBUNE PUBLISHING COMPANY LLC DBA	556.86 000023

8/24/23 00001	7/01/23	
	7/01/23	
	7/01/23	
	7/01/23	
	7/01/23	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10	202307 310-51300-34000	*	3,333.33
MANAGEMENT FEES JUL23
10	202307 310-51300-35200	*	100.00
WEBSITE ADMIN JUL23
10	202307 310-51300-35100	*	150.00
INFORMATION TECH JUL23
10	202307 310-51300-51000	*	.03
OFFICE SUPPLIES JUL23
10	202307 310-51300-42000	*	.60
POSTAGE JUL23
GOVERNMENTAL MANAGEMENT SERVICES-CF	3,583.96 000024
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 00002	6/30/23 3239924	202307 310-51300-31500	*	718.00
GENERAL COUNSEL MAY23
7/26/23 3253666	202306 310-51300-31500	*	469.50
GENERAL COUNSEL JUN23
KUTAK ROCK LLP	1,187.50 000025
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/14/23 00001	8/01/23 11	202308 310-51300-34000	*	3,333.33
MANAGEMENT FEES AUG23
8/01/23 11	202308 310-51300-35200	*	100.00
WEBSITE ADMIN AUG23
8/01/23 11	202308 310-51300-35100	*	150.00
INFORMATION TECH AUG23
8/01/23 11	202308 310-51300-51000	*	.03
OFFICE SUPPLIES AUG23
GECD GIR EAST CDD	AGUZMAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/24/24	PAGE	2
*** CHECK DATES 07/22/2023 - 03/31/2024 ***	GIR EAST - GENERAL FUND
BANK A GENERAL FUND-TRUIST
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
8/01/23 11	202308 310-51300-42000	*	.60
POSTAGE AUG23
GOVERNMENTAL MANAGEMENT SERVICES-CF	3,583.96 000026
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/28/23 00002	8/30/23 3268208	202307 310-51300-31500	*	358.50
GENERAL COUNSEL JUL23
KUTAK ROCK LLP	358.50 000027
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/12/23 00004	9/30/23 08017711 202309 310-51300-48000	*	275.68

	TRIBUNE PUBLISHING COMPANY LLC DBA											275.68	000028	
- - - - - - - -	- - - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	- -	-	-	-	-	-	- - - - -	-	- - - -	- - -	
10/19/23 00006	10/02/23 89569	202310 310-51300-54000			*						175.00				
	SPECIAL	DISTRICT FEE FY24													
		DEPARTMENT OF ECONOMIC OPPORTUNITY											175.00	000029	
- - - - - - - -	- - - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	- -	-	-	-	-	-	- - - - -	-	- - - -	- - -	
11/09/23 00003	8/29/23 19208	202310 310-51300-45000			*						5,000.00				

FY24 BOS MEETING DATES

FY24 INSURANCE POLICY

EGIS INSURANCE ADVISORS	5,000.00 000030

11/09/23 00001	9/01/23	
	9/01/23	
	9/01/23	
	9/01/23	
	9/01/23	
	9/01/23	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12	202309 310-51300-34000	*	3,333.33
MANAGEMENT FEES SEP23
12	202309 310-51300-35200	*	100.00
WEBSITE ADMIN SEP23
12	202309 310-51300-35100	*	150.00
INFORMATION TECH SEP23
12	202309 310-51300-51000	*	.15

310-51300-42000	*	3.17	
310-51300-42500	*	4.80	

OFFICE SUPPLIES SEP23
12	202309
POSTAGE SEP23
12	202309
COPIES SEP23
GOVERNMENTAL MANAGEMENT SERVICES-CF	3,591.45 000031
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/23 00002	9/29/23 3283039	202308 310-51300-31500	*	539.00
GENERAL COUNSEL AUG23
KUTAK ROCK LLP	539.00 000032
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/01/23 00001 10/01/23 13	202310 310-51300-34000	*	3,333.33
MANAGEMENT FEES OCT23
10/01/23 13	202310 310-51300-35200	*	100.00
WEBSITE ADMIN OCT23
10/01/23 13	202310 310-51300-35100	*	150.00
INFORMATION TECH OCT23
GOVERNMENTAL MANAGEMENT SERVICES-CF	3,583.33 000033
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
GECD GIR EAST CDD	AGUZMAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/24/24	PAGE	3
*** CHECK DATES 07/22/2023 - 03/31/2024 ***	GIR EAST - GENERAL FUND
BANK A GENERAL FUND-TRUIST
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
12/01/23 00002 10/16/23 3295687	202309 310-51300-31500	*	85.00
GENERAL COUNSEL SEP23
KUTAK ROCK LLP	85.00 000034

1/04/24 00001	11/01/23	
	11/01/23	
	11/01/23	
	11/01/23	
	11/01/23	
	12/01/23	
	12/01/23	
	12/01/23	
	12/01/23	
	12/01/23	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
14	202311 310-51300-34000	*	3,333.33
MANAGEMENT FEES NOV23
14	202311 310-51300-35200	*	100.00
WEBSITE ADMIN NOV23
14	202311 310-51300-35100	*	150.00
INFORMATION TECH NOV23
14	202311 310-51300-51000	*	.09
OFFICE SUPPLIES NOV23
14	202311 310-51300-42000	*	1.90
POSTAGE NOV23
15	202312 310-51300-34000	*	3,333.33
MANAGEMENT FEES DEC 23
15	202312 310-51300-35200	*	100.00
WEBSITE ADMIN DEC 23
15	202312 310-51300-35100	*	150.00
INFORMATION TECH DEC 23
15	202312 310-51300-51000	*	.06
OFFICE SUPPLIES
15	202312 310-51300-42000	*	1.27
POSTAGE
GOVERNMENTAL MANAGEMENT SERVICES-CF	7,169.98 000035
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/04/24 00002 11/20/23 3311657	202310 310-51300-31500	*	54.77
GENERAL COUNSEL OCT23
KUTAK ROCK LLP	54.77 000036
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/08/24 00002 12/28/23 3328851	202311 310-51300-31500	*	84.00
GENERAL COUNSEL NOV23
KUTAK ROCK LLP	84.00 000037
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/22/24 00001	1/01/24 16	202401 310-51300-34000	*	3,333.33
MANAGEMENT FEES JAN24
1/01/24 16	202401 310-51300-35200	*	100.00
WEBSITE ADMIN JAN24
1/01/24 16	202401 310-51300-35100	*	150.00
INFORMATION TECH JAN24
1/01/24 16	202401 310-51300-51000	*	.03
OFFICE SUPPLIES JAN24
1/01/24 16	202401 310-51300-42000	*	.63
POSTAGE JAN24
GOVERNMENTAL MANAGEMENT SERVICES-CF	3,583.99 000038
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
GECD GIR EAST CDD	AGUZMAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/24/24	PAGE	4
*** CHECK DATES 07/22/2023 - 03/31/2024 ***	GIR EAST - GENERAL FUND

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		AMOUNT	....CHECK..... AMOUNT	#	
2/22/24 00004	1/31/24 08707366 202401 310-51300-48000	*
TRIBUNE PUBLISHING COMPANY LLC DBA		196.92	
196.92 000039	
- - - - - - - - 3/21/24 00007	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/05/24 25093	202402 310-51300-32200	*
GRAU & ASSOCIATES	- - - -	- - - - - -	- - - - - - - -

3,400.00 000040	
- - - - - - - - 3/21/24 00001	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/01/24 17	202402 310-51300-34000	*
2/01/24 17	202402 310-51300-35200	*	- - - -	- - - - - -

100.00	- - - - - - - -	
	WEBSITE ADMIN FEB24
2/01/24 17	202402 310-51300-35100	*		150.00		
	INFORMATION TECH FEB24
2/01/24 17	202402 310-51300-51000	*		.15		
	OFFICE SUPPLIES FEB24
2/01/24 17	202402 310-51300-42000	*		3.58		
	POSTAGE FEB24
GOVERNMENTAL MANAGEMENT SERVICES-CF			3,587.06 000041	
- - - - - - - - 3/21/24 00002	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/31/24 3342814	202312 310-51300-31500	*
KUTAK ROCK LLP	- - - -	- - - - - -	- - - - - - - -

178.00 000042	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - -	- - - - - -	- - - - - - - -	
	TOTAL FOR BANK A		45,729.68		
	TOTAL FOR REGISTER		45,729.68		

BANK A GENERAL FUND-TRUIST

NOTICE OF BOS MEETING

AUDIT FYE 09/30/2023

3,400.00

MANAGEMENT FEES FEB24

3,333.33

GENERAL COUNSEL DEC23

178.00

GECD GIR EAST CDD	AGUZMAN

!!"#$%& "

GIREast
Community Development District

Unaudited Financial Reporting
March 31, 2024

Table of Contents

	Balance Sheet

	General Fund

	Month to Month

GIR East
Community Development District Combined Balance Sheet
March 31, 2024

General Fund

Assets:
Cash:
Operating Account	$	5,461	
Due from Developer	$	3,907	
Total Assets	$	9,368	
Liabilities:
Accounts Payable	

$	3,710	
Total Liabilites	$	3,710	

Fund Balance: Assigned: Unassigned	

$	5,658	
Total Fund Balances	$	5,658	
		
Total Liabilities & Fund Balance	$	9,368	

1

GIR East
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending March 31, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 03/31/24	Thru 03/31/24	Variance	

Revenues:					
Developer Contributions	$	144,378	$	30,723	$	30,723	$	-	
Total Revenues	$	144,378	$	30,723	$	30,723	$	-	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	6,000	$	-	$	6,000	
FICA Expenditures	$	918	$	459	$	-	$	459	
Engineering	$	15,000	$	7,500	$	-	$	7,500	
Attorney	$	25,000	$	12,500	$	442	$	12,058	
Annual Audit	$	3,500	$	3,500	$	3,400	$	100	
Assessment Administration	$	5,000	$	-	$	-	$	-	
Arbitrage	$	450	$	-	$	-	$	-	
Dissemination	$	5,000	$	-	$	-	$	-	
Trustee Fees	$	4,500	$	-	$	-	$	-	
Management Fees	$	40,000	$	20,000	$	20,000	$	-	
Information Technology	$	1,800	$	900	$	900	$	-	
Website Maintenance	$	1,200	$	600	$	600	$	-	
Telephone	$	300	$	150	$	-	$	150	
Postage & Delivery	$	1,000	$	500	$	9	$	491	
Insurance	$	6,250	$	6,250	$	5,000	$	1,250	
Printing & Binding	$	1,000	$	500	$	-	$	500	
Legal Advertising	$	15,000	$	7,500	$	197	$	7,303	
Other Current Charges	$	5,000	$	2,500	$	199	$	2,301	
Office Supplies	$	625	$	313	$	0	$	312	
Travel Per Diem	$	660	$	330	$	-	$	330	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total Expenditures	$	144,378	$	69,677	$	30,922	$	38,755	
			
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(199)		
			
Fund Balance - Beginning	$	-	$	5,857		
			
Fund Balance - Ending	$	-	$	5,658		

2

GIR East
Community Development District Month to Month

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Revenues:		
Developer Contributions	$	8,813	$	3,585	$	3,585	$	3,668	$	7,165	$	3,907	$	-  $	-  $	-  $	-  $	-  $	-  $	30,723	
Total Revenues	$	8,813	$	3,585	$	3,585	$	3,668	$	7,165	$	3,907	$	-	$	-	$	-	$	-	$	-	$	-	$	30,723	

Expenditures:								
General & Administrative:								
Supervisor Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
FICA Expenditures	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Engineering	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Attorney	$	55	$	84	$	178	$	125	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	442	
Annual Audit	$	-	$	-	$	-	$	-	$	3,400	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	3,400	
Assessment Administration	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Arbitrage	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Dissemination	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Trustee Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Management Fees	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	-  $	-  $	-  $	-  $	-  $	-  $	20,000	
Information Technology	$	150	$	150	$	150	$	150	$	150	$	150	$	-  $	-  $	-  $	-  $	-  $	-  $	900	
Website Maintenance	$	100	$	100	$	100	$	100	$	100	$	100	$	-  $	-  $	-  $	-  $	-  $	-  $	600	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Postage & Delivery	$	-	$	2	$	1	$	1	$	4	$	1	$	-  $	-  $	-  $	-  $	-  $	-  $	9	
Insurance	$	5,000	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	5,000	
Printing & Binding	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Legal Advertising	$	-	$	-	$	-	$	197	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	197	
Other Current Charges	$	33	$	33	$	33	$	33	$	33	$	33	$	-  $	-  $	-  $	-  $	-  $	-  $	199	
Office Supplies	$	-	$	0	$	0	$	0	$	0	$	0	$	-  $	-  $	-  $	-  $	-  $	-  $	0	
Travel Per Diem	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	175	
Total Expenditures	$	8,846	$	3,702	$	3,796	$	3,939	$	7,020	$	3,618	$	-  $	-  $	-  $	-  $	-  $	-  $	30,922	
								
Excess Revenues (Expenditures)	$	(33)	$	(117)	$	(211)	$	(271)	$	145	$	289	$	-  $	-  $	-  $	-  $	-  $	-  $	(199)	

3