PINE RIDGE PLANTATION
Community Development District September 17, 2024

AGENDA

September 10, 2024

Pine Ridge Plantation Community Development District
475 West Town Place
Suite 114 St. Augustine, Florida 32092
District Website: www.pineridgeplantationcdd.com

Board of Supervisors
Pine Ridge Plantation Community Development District Dear Board Members:
The meeting of the Board of Supervisors of the Pine Ridge Plantation Community Development District will be held Tuesday, September 17, 2024 at 6:00 p.m. at the Pine Ridge Plantation Amenity Center, 4200 Pine Ridge Parkway, Middleburg, Florida 32068. Following is the advance agenda for the meeting:

Roll Call
Public Comments (Regarding Agenda Items Listed Below)
Acceptance of Fiscal Year 2023 Audit Report
Discussion of CDD Goals & Objectives
Staff Reports
Attorney
District Manager
Engineer

Amenity & Operations Manager
Landscape Quality Inspection Report

Report

Public Comments / Supervisor’s Requests

Approval of Consent Agenda
Approval of the Minutes of the July 23, 2024 Meeting

Balance Sheet and Statement of Revenues & Expenditures for the Period Ending July 31, 2024
Assessment Receipts Schedule

Approval of Check Register

Next Scheduled Meeting – 11/19/24 @ 6:00 p.m. at the Pine Ridge Plantation Amenity Center

Adjournment

THIRD ORDER OF BUSINESS

Pine Ridge Plantation Community Development District
ANNUAL FINANCIAL REPORT

September 30, 2023

Pine Ridge Plantation Community Development District ANNUAL FINANCIAL REPORT
September 30, 2023 TABLE OF CONTENTS

Page Number
REPORT OF INDEPENDENT AUDITORS	1-3
MANAGEMENT’S DISCUSSION AND ANALYSIS	4-9
BASIC FINANCIAL STATEMENTS
Government-wide Financial Statements
Statement of Net Position	10
Statement of Activities	11
Fund Financial Statements
Balance Sheet – Governmental Funds	12
Reconciliation of Total Governmental Fund Balances
to Net Position of Governmental Activities	13
Statement of Revenues, Expenditures and Changes in
Fund Balances – Governmental Funds	14
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities	15
Statement of Revenues, Expenditures and Changes in Fund
Balances – Budget and Actual – General Fund	16
Notes to Financial Statements	17-31
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	32-33
MANAGEMENT LETTER	34-36
INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE WITH
SECTION 218.415, FLORIDA STATUTES	37

REPORT OF INDEPENDENT AUDITORS

To the Board of Supervisors
Pine Ridge Plantation Community Development District Clay County, Florida

Report on Audit of the Financial Statements
Opinion

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

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

Basis for Opinion

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

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

- 1 -

To the Board of Supervisors
Pine Ridge Plantation Community Development District

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

Auditor’s Responsibility for the Audit of the Financial Statements

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

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

- 2 -

To the Board of Supervisors
Pine Ridge Plantation Community Development District

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

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued a report dated August 23, 2024 on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations and contracts.

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

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida August 23, 2024

- 3 -

Pine Ridge Plantation Community Development District MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2023

Management’s discussion and analysis of Pine Ridge Plantation Community Development District (the “District”) financial performance provides an objective and easily readable analysis of the District’s financial activities. The analysis provides summary financial information for the District and should be read in conjunction with the District’s financial statements.

OVERVIEW OF THE FINANCIAL STATEMENTS

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

The Government-wide financial statements are the statement of net position and the statement of activities. These statements use accounting methods similar to those used by private-sector companies. Emphasis is placed on the net position of the governmental activities and the change in net position. Governmental activities are primarily supported by special assessments.
The statement of net position presents information on all assets and liabilities of the District, with the difference between assets and liabilities reported as net position. Net position is reported in three categories; 1) net investment in capital assets, 2) restricted, and 3) unrestricted. Assets, liabilities, and net position are reported for all Governmental activities.
The statement of activities presents information on all revenues and expenses of the District and the change in net position. Expenses are reported by major function and program revenues relating to those functions are reported, providing the net cost of all functions provided by the District. To assist in understanding the District’s operations, expenses have been reported as governmental activities. Governmental activities financed by the District include general government, physical environment, culture/recreation and debt service.

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

Pine Ridge Plantation Community Development District MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2023

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

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

Financial Highlights

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

The District’s total liabilities exceeded total assets and deferred outflows of resources by
$(4,070,623) (net position).  Unrestricted net position for Governmental Activities was
$(4,200,052). Net investment in capital assets was $66,341. Restricted net position was
$63,088.

Governmental activities revenues totaled $1,684,720, while governmental activities expenses totaled $1,078,689.

Pine Ridge Plantation Community Development District MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2023

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis of the District

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

Net Position

	Governmental Activities	
		2023			2022		
Current assets	$	1,036,602	$	1,123,028	
Restricted assets	469,592	1,481,224	
Capital assets		5,005,346 		4,204,796 	
Total Assets		6,511,540 		6,809,048 	
Deferred Outflows of Resources		223,881 		240,323 	
Current liabilities	771,795	1,030,956	
Non-current liabilities		10,034,249 		10,695,069 	
Total Liabilities		10,806,044 		11,726,025 	
Net investment in capital assets	66,341	(717,767)	
Net position - restricted	63,088	36,809	
Net position - unrestricted		(4,200,052)		(3,995,696)	
Total Net Position	 $ (4,070,623)	 $	(4,676,654)	

The decrease in current assets is mainly related to the decrease in investments in the current year.
The increase in capital assets and decrease in restricted assets is primarily related to the increase in construction in progress in the current year.
The decrease in current liabilities is related to the decrease in accrued retainage payable in the current year.

The decrease in non-current liabilities is primarily due to the principal payments on long-term debt in the current year.

Pine Ridge Plantation Community Development District MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2023

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis of the District (Continued)

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

Changes in Net Position

	Governmental	Activities	
	2023	2022	
Program Revenues
Charges for services	

$	1,611,410	
$	1,468,360	
General Revenues Investment earnings	
63,460	
10,294	
Miscellaneous revenues		9,850 		10,584 	
Total Revenues		1,684,720 		1,489,238 	

Expenses
General government	

101,396	

105,587	
Physical environment	316,563	275,574	
Culture and recreation	353,825	355,170	
Interest and other charges		306,905 		325,316 	
Total Expenses		1,078,689 		1,061,647 	
Change in Net Position	606,031	427,591	
Net Position - Beginning of Year		(4,676,654)		(5,104,245)	
Net Position - End of Year	 $	(4,070,623)	 $	(4,676,654)	

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

The decrease in interest and other charges is related to the reduction in long-term debt outstanding in the current year.

Pine Ridge Plantation Community Development District MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2023

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Capital Assets Activity

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

Governmental Activities
Description:		2023		2022	
Construction in progress		$	2,078,019		$	1,101,323	
Infrastructure		2,810,596		2,810,596	
Buildings and improvements		2,332,810		2,332,810	
Equipment		19,480		19,480	
Accumulated depreciation			(2,235,559)			(2,059,413)	
Total		 $	5,005,346 		 $	4,204,796 	
During the year, depreciation was $176,146, and additions to construction in progress were
$976,696.

General Fund Budgetary Highlights

Budgeted expenditures exceeded actual amounts primarily because facility assistant, reserve, and water-usage expenditures were lower than anticipated.
The September 30, 2023 budget was not amended.

Debt Management
Governmental Activities debt includes the following:

In September 2020, the District issued $9,545,000 Series 2020A-1 Senior Capital Improvement Revenue and Refunding Bonds and $2,890,000 2020A-2 Subordinate Capital Improvement Revenue and Refunding Bonds. These bonds were issued to refund and redeem the outstanding Series 2006A Capital Improvement Revenue Bonds and to finance improvements within the District. The balance outstanding of the Series 2020A-1 and Series 2020A-2 Bonds at September 30, 2023 was $8,120,000 and
$2,475,000, respectivley.

Pine Ridge Plantation Community Development District MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2023

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Economic Factors and Next Year’s Budget

Pine Ridge Plantation Community Development District does not expect any economic factors to have a significant effect on the financial position or results of operations of the District in fiscal year 2024.
Request for Information

The financial report is designed to provide a general overview of Pine Ridge Plantation Community Development District’s finances for all those with an interest. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the Pine Ridge Plantation Community Development District, Governmental Management Services, 475 West Towne Place, Suite 114, St. Augustine, Florida 32092.

Pine Ridge Plantation Community Development District	
STATEMENT OF NET POSITION	
September 30, 2023	

ASSETS	
Current Assets:	
Cash	
Investments	
Prepaid expenses	
Total Current Assets	
Non-Current Assets:	
Restricted assets:	
Investments	
Capital assets, not being depreciated:	
Construction in progress	
Capital assets, being depreciated:	
Infrastructure	
Buildings and improvements	
Equipment	
Accumulated depreciation	
Total Non-Current Assets	
Total Assets	

Governmental	
Activities	

$	734,043	
268,798	
	33,761 	
	1,036,602 	

469,592	
2,078,019	
2,810,596	
2,332,810	
19,480	
	(2,235,559)	
	5,474,938 	
	6,511,540 	

DEFERRED OUTFLOWS OF RESOURCES		
Deferred amount on refunding, net		223,881 	

LIABILITIES		
Current Liabilities:		
Accounts payable and accrued expenses	12,874	
Accrued interest	118,921	
Bonds payable		640,000 	
Total Current Liabilities		771,795 	
Non-Current Liabilities:		
Bonds payable, net		10,034,249 	
Total Liabilities		10,806,044 	

NET POSITION		
Net investment in capital assets	66,341	
Restricted for debt service	63,088	
Unrestricted		(4,200,052)	
Total Net Position	 $	(4,070,623)	

Pine Ridge Plantation Community Development District	
STATEMENT OF ACTIVITIES	
For the Year Ended September 30, 2023	

$	(101,396)	
(316,563)	
(353,825)	
	(306,905)	
 $ (1,078,689)	

$	126,050	
215,024	
341,790	
	928,546 	
 $	1,611,410 	

$	24,654	
(101,539)	
(12,035)	
	621,641 	
532,721	

General revenues:	
Investment earnings	
Miscellaneous revenues	
Total General Revenues	

63,460	
      9,850 	
     73,310 	

Net (Expense)	
Revenues and	
Changes in	
Net Position	
Governmental	
Activities	

Program	
Revenues	
Charges for	
Services	

Functions/Programs	
Governmental Activities	
General government	
Physical environment	
Culture/recreation	
Interest and other charges	
Total Governmental Activities	

Expenses

Change in Net Position	606,031

Net Position - October 1, 2022	
Net Position - September 30, 2023	

	(4,676,654)	
 $	(4,070,623)	

Pine Ridge Plantation Community Development District	
BALANCE SHEET –	
GOVERNMENTAL FUNDS	
September 30, 2023	

Total	
Governmental	
Funds	

General	Debt	Capital	
Fund	Service	Projects	

Cash	
Investments	
Prepaid expenses	
Restricted assets:	
Investments	
Total Assets	

$	701,561	
203,860	
33,761	

$	-	
-	
-	

$	32,482	
64,938	
-	

$	734,043	
268,798	
33,761	

ASSETS

-	469,477	115	469,592	
 $	939,182   $	469,477   $	97,535   $  1,506,194 	

LIABILITIES AND FUND BALANCES

LIABILITIES

Accounts payable and accrued expenses

$	12,874	$

-	$	-	$

12,874

FUND BALANCES

Nonspendable-prepaids	33,761	-	-	33,761	
Restricted:		
Debt service	-	469,477	-	469,477	
Capital projects	-	-	115	115	
Assigned-capital projects	-	-	97,420	97,420	
Unassigned	892,547	-	-	892,547	
Total Fund Balance	
926,308	469,477	97,535	1,493,320	

Total Liabilities and Fund Balances	$	939,182	$	469,477	$	97,535	$  1,506,194	

See accompanying notes to financial statements.
- 12 -

Pine Ridge Plantation Community Development District	
RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES	
TO NET POSITION OF GOVERNMENTAL ACTIVITIES	
September 30, 2023	

Total Governmental Fund Balances	$

Amounts reported for governmental activities in the statement of net position	
are different because:	

Deferred outflow of resources, deferred amount on refunding are not	
current financial resources and therefore, are not reported at the fund level.	

Accrued interest expense for long-term debt is not a current financial use and	
therefore, is not reported at the fund level.	

1,493,320

Capital assets, construction in progress, $2,078,019, infrastructure, $2,810,596,		
buildings and improvements, $2,332,810, and equipment, $19,480, net of accumulated depreciation, $(2,235,559), used in governmental activities are not financial resources and therefore, are not reported at the fund level.	

5,005,346	

Long-term liabilities, including bonds payable, $(10,595,000), and bond	
premium, net, $(79,249), are not due and payable in the current period	
and therefore, are not reported at the fund level.	(10,674,249)	

223,881

(118,921)

Net Position of Governmental Activities	 $	(4,070,623)

See accompanying notes to financial statements.
- 13 -

Pine Ridge Plantation Community Development District	
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES –	
GOVERNMENTAL FUNDS	
For the Year Ended September 30, 2023	

Revenues:	
Special assessments	
Investment earnings	
Miscellaneous revenues	
Total Revenues	

$	682,864	
20,539	
	9,850 	
	713,253 	

$	928,546	
28,282	
	- 	
	956,828 	

$	-	
14,639	
       - 	
    14,639 	

$	1,611,410	
63,460	
      9,850 	
   1,684,720 	

Total	
Governmental	
	Funds		

Debt	
   Service		

Capital	
  Projects		

	General	

Expenditures:	
Current	
General government	
Physical environment	
Culture and recreation	
Capital outlay	
Debt service	
Principal	
Interest	
Total Expenditures	

101,366	
172,917	
274,859	
-	

-	
-	
-	
-	

101,396	
219,383	
274,859	
976,696	

30
46,466
- 976,696

-	
       - 	
   549,142 	

635,000	
    304,049 	
    939,049 	

-	
       - 	
  1,023,192 	

635,000	
    304,049 	
   2,511,383 	

Revenues over/(under) expenditures	164,111	17,779	(1,008,553)	(826,663)

Other Financing Sources/(Uses)	
Transfers in	
Transfers out	
Total Other Financing Sources/(Uses)	

-	
   (60,805)	
   (60,805)	

-	
       - 	
       - 	

60,805	
       - 	
    60,805 	

60,805	
     (60,805)	
        - 	

103,306	17,779	(947,748)	(826,663)	

Net change in fund balances

Fund Balances - October 1, 2022		823,002  	451,698  	1,045,283  	2,319,983 

Fund Balances - September 30, 2023	 $	926,308 	 $	469,477 	 $	97,535 	 $	1,493,320 	

See accompanying notes to financial statements.
- 14 -

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

Net Change in Fund Balances - Total Governmental Funds

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

Governmental funds report capital outlays as expenditures. However, in the	
Statement of Activities, the cost of those assets is allocated over their estimated	
useful lives as depreciation. This is the amount that depreciation, $(176,146),	
was exceeded by capital outlay, $976,696, in the current year.	

Principal payments are reported as expenditures in the governmental funds,	
but are reported as reductions of liabilities in the Statement of Net Position.	

The deferred amount on refunding is recognized as other debt service costs in the	
year of refunding at the fund level, however, at the government-wide level this cost	
is amortized over the life of the bonds.	

Bond premium is recognized as an other financing source in the year the bonds are	
issued at the fund level, however, the premium is combined with bonds payable	
at the government-wide level and amortized over the life of the bonds.	

$	(826,663)

800,550

635,000

(16,442)

5,820

In the Statement of Activities, interest is accrued on outstanding bonds;		
whereas in governmental funds, interest expenditures are reported when		
due. This is the change in accrued interest during the current period.		7,766 	

Change in Net Position of Governmental Activities	 $	606,031 

Pine Ridge Plantation Community Development District	
STATEMENT OF REVENUES, EXPENDITURES AND	
CHANGES IN FUND BALANCES – BUDGET AND ACTUAL –	
GENERAL FUND	
For the Year Ended September 30, 2023	

Other Financing Sources/(Uses)	
Transfers out	

	- 	
 $	- 	

Variance with	
Final Budget	
Positive	
(Negative)	

Original	
Budget	

Final	
Budget	

Actual

Revenues	
Special assessments	
Investment earnings	
Miscellaneous revenues	
Total Revenues	

	
$ 681,433	
600	
	3,000 	
	685,033 	

	
$ 681,433	
600	
	3,000 	
	685,033 	

	
$ 682,864	
20,539	
	9,850 	
	713,253 	

	
$	1,431	
19,939	
	6,850 	
	28,220 	

Expenditures	
Current	
General government	
Physical environment	
Culture and recreation	
Total Expenditures	

125,623	
195,381	
  364,029 	
  685,033 	

125,623	
195,381	
  364,029 	
  685,033 	

101,366	
172,917	
   274,859 	
   549,142 	

24,257	
22,464	
    89,170 	
   135,891 	

Revenues over/(under) expenditures	-	-	164,111	164,111	
					
		- 		- 		(60,805)		(60,805)	
Net change in fund balances	-	-	103,306	103,306	
Fund Balances - October 1, 2022		- 			823,002 		823,002 	
Fund Balances - September 30, 2023	 $	- 		 $ 926,308 	 $	926,308 	

Pine Ridge Plantation Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the District have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The District's more significant accounting policies are described below.
Reporting Entity
The District was established on March 8, 2006, pursuant to Clay County Ordinance Number 2006-05 and Chapter 190, Florida Statutes. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of the infrastructure necessary for community development within its jurisdiction. The District is authorized to issue bonds for the purpose, among others, of financing, funding, planning, establishing, acquiring, constructing or re-constructing, enlarging or extending, equipping, operating and maintaining water management, bridges or culverts, district roads, landscaping, street lights and other basic infrastructure projects within or outside the boundaries of the Pine Ridge Plantation Community Development District. The District is governed by a five-member Board of Supervisors who are elected for four year terms. The District operates within the criteria established by Chapter 190, Florida Statutes.
As required by GAAP, these financial statements present the Pine Ridge Plantation Community Development District (the primary government) as a stand-alone government. The reporting entity for the District includes all functions of government in which the District’s Board exercises oversight responsibility including, but not limited to, financial interdependency, selection of governing authority, designation of management, significant ability to influence operations and accountability for fiscal matters.
Based upon the application of the above-mentioned criteria as set forth by the Governmental Accounting Standards Board, the District has identified no component units.
Measurement Focus and Basis of Accounting

The basic financial statements of the District are composed of the following:

Government-wide financial statements

Fund financial statements

Notes to financial statements

Pine Ridge Plantation Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus and Basis of Accounting (Continued)

Government-wide Financial Statements

The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Government-wide financial statements report all non-fiduciary information about the reporting government as a whole. These statements include all the governmental activities of the primary government. The effect of interfund activity has been removed from these statements.

Governmental activities are supported by special assessments and interest. Program revenues include charges for services and payments made by parties outside of the reporting government’s citizenry if that money is restricted to a particular program. Program revenues are netted with program expenses in the Statement of Activities to present the net cost of each program.
Amounts paid to acquire capital assets are capitalized as assets, rather than reported as an expenditure. Proceeds of long-term debt are recorded as liabilities in the government-wide financial statements, rather than as an other financing source.

Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an expenditure.
Fund Financial Statements

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

Pine Ridge Plantation Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

2.	Measurement Focus and Basis of Accounting (Continued)

b. Fund Financial Statements (Continued) Governmental Funds
The District classifies fund balance according to Governmental Accounting Standards Board Statement 54 – Fund Balance Reporting and Governmental Fund Type Definitions. The Statement requires the fund balance for governmental funds to be reported in classifications that comprise a hierarchy based primarily on the extent to which the government is bound to honor constraints on the specific purposes for which amounts in those funds can be spent.

The District has various policies governing the fund balance classifications.

Nonspendable Fund Balance – This classification consists of amounts that cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact.
Restricted Fund Balance – This classification includes amounts that can be spent only for specific purposes stipulated by constitution, external resource providers, or through enabling legislation.

Assigned Fund Balance – This classification consists of the Board of Supervisors’ intent to be used for specific purposes, but are neither restricted nor committed. The assigned fund balances can also be assigned by the District’s management company.
Unassigned Fund Balance – This classification is the residual classification for the government’s general fund and includes all spendable amounts not contained in the other classifications. Unassigned fund balance is considered to be utilized first when an expenditure is incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used.

Fund Balance Spending Hierarchy – For all governmental funds except special revenue funds, when restricted, committed, assigned, and unassigned fund balances are combined in a fund, qualified expenditures are paid first from restricted or committed fund balance, as appropriate, then assigned and finally unassigned fund balances.

Pine Ridge Plantation Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus and Basis of Accounting (Continued)

b. Fund Financial Statements (Continued) Governmental Funds (Continued)
Expenditures generally are recorded when a liability is incurred, as under accrual accounting. Interest associated with the current fiscal period is considered to be an accrual item and so has been recognized as revenue of the current fiscal period. Revenues are considered to be available when they are collected within the current period, or soon thereafter, to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within 60 days of the end of the current fiscal period.
Under the current financial resources measurement focus, only current assets and current liabilities are generally included on the balance sheet. The reported fund balance is considered to be a measure of “available spendable resources”. Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Accordingly, they are said to present a summary of sources and uses of “available spendable resources” during a period.
Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by non-current liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities.

Amounts expended to acquire capital assets are recorded as expenditures in the year that resources are expended, rather than as fund assets. The proceeds of long-term debt are recorded as an other financing source rather than as a fund liability.

Debt service expenditures are recorded only when payment is due.

Pine Ridge Plantation Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Basis of Presentation

Governmental Major Funds

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

Debt Service Fund – Accounts for debt service requirements to retire the capital improvement bonds which were used to refund and retire an existing bond and finance the construction of District infrastructure improvements. The bond series is secured by a pledge of all available special assessment revenues in any fiscal year related to the improvements and a first lien on the special assessment revenues from the District’s liens on all benefited land within the District.

Capital Projects Fund – Accounts for monies the Board has set aside for capital improvements and the construction of capital improvements within the District.
Non-Current Governmental Assets/Liabilities

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

Pine Ridge Plantation Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Deferred Outflows of Resources, Liabilities, and Net Position or Equity

Cash and Investments

Florida Statutes require state and local governmental units to deposit monies with financial institutions classified as "Qualified Public Depositories," a multiple financial institution pool whereby groups of securities pledged by the various financial institutions provide common collateral from their deposits of public funds. This pool is provided as additional insurance to the federal depository insurance and allows for additional assessments against the member institutions, providing full insurance for public deposits.
The District is authorized to invest in those financial instruments as established by Section 218.415, Florida Statutes. The authorized investments consist of:

Direct obligations of the United States Treasury;
The Local Government Surplus Funds Trust or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperative Act of 1969;

Interest-bearing time deposits or savings accounts in authorized qualified public depositories;
Securities and Exchange Commission, registered money market funds with the highest credit quality rating from a nationally recognized rating agency.
Cash equivalents include time deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less and held in a qualified public depository as defined by Section 280.02, Florida Statutes.

Restricted Net Position
Certain net position of the District will be classified as restricted on the statement of net assets because their use is limited either by law through constitutional provisions or enabling legislation; or by restrictions imposed externally by creditors. In a fund with both restricted and unrestricted net position, qualified expenses are considered to be paid first from restricted net position and then from unrestricted net position.

Capital Assets

Capital assets, which include construction in progress, infrastructure, buildings and improvements and equipment, are reported in governmental activities.

Pine Ridge Plantation Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Deferred Outflows of Resources, Liabilities, and Net Assets or Equity (Continued)

Capital Assets (Continued)
The District defines capital assets as assets with an initial, individual cost of $5,000 or more and an estimated useful life in excess of one year. The valuation basis for all assets is historical cost.

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

Depreciation of capital assets is computed and recorded by utilizing the straight-line method. Estimated useful lives of the various classes of depreciable capital assets are as follows:
Buildings and improvements		30 years Infrastructure	15-30 years
Equipment	10 years

Unamortized Bond Premiums

Bond premiums associated with the issuance of revenue bonds are amortized according to the straight-line method of accounting. For financial reporting, unamortized bond premiums are netted with the applicable long-term debt.
Budgets

Budgets are prepared and adopted after public hearings for the governmental funds, pursuant to Chapter 190, Florida Statutes. The District utilizes the same basis of accounting for budgets as it does for revenues and expenditures in its various funds. Formal budgets are adopted for the general fund. The legal level of budgetary control is at the fund level. As a result, deficits in the budget columns of the accompanying financial statements may occur. All budgeted appropriations lapse at year end.

Deferred Outflow of Resources

Deferred outflow of resources is the consumption of net position by the government that is applicable to a future reported period. Deferred amount on refunding is amortized and recognized as a component of interest expense over the life of the bond.

Pine Ridge Plantation Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS
Explanation of Differences Between the Governmental Fund Balance Sheet and the Government-wide Statement of Net Position
“Total fund balances” of the District’s governmental funds, $1,493,320, differs from “net position” of governmental activities, $(4,070,623), reported in the Statement of Net Position. This difference primarily results from the long-term economic focus of the Statement of Net Position versus the current financial resources focus of the Governmental Fund Balance Sheet. The effect of the differences is illustrated below.
Capital related items
When capital assets (buildings and improvements, infrastructure, and equipment) that are to be used in governmental activities are purchased or constructed, the cost of those assets is reported as expenditures in governmental funds. However, the Statement of Net Position included those capital assets among the assets of the District as a whole.

Construction in progress	$	2,078,019	
Infrastructure	2,810,596	
Buildings and improvements	2,332,810	
Equipment	19,480	
Accumulated depreciation		(2,235,559)	
Total
Deferred outflow of resources	$	5,005,346 	
Deferred outflow of resources applicable	to the District’s governmental activities are not	
current financial resources and therefore, are not reported as fund deferred outflow of resources:
Deferred amount on refunding, net	$	223,881
Long-term debt transactions
Long-term liabilities applicable to the District’s governmental activities are not due and payable in the current period and accordingly are not reported as fund liabilities. All liabilities (both current and long-term) are reported in the Statement of Net Position. Balances at September 30, 2023 were:
Bonds payable	$	(10,595,000)
Bond premium, net		(79,249)
Total	$	(10,674,249)
Accrued interest
Accrued liabilities in the Statement of Net Position differ from the amount reported in governmental funds due to the accrued interest on bonds.
Accrued interest	$	(118,921)

Pine Ridge Plantation Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS (CONTINUED)
Explanation of Differences Between the Governmental Fund Operating Statements and the Statement of Activities
The “net change in fund balances” for government funds, $(826,663), differs from the “change in net position” for governmental activities, $606,031, reported in the Statement of Activities. The differences arise primarily from the long-term economic focus of the Statement of Activities versus the current financial resources focus of the governmental funds. The effect of the differences is illustrated below.

Capital related items

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

Depreciation	$	(176,146)	
Capital outlay		976,696 	
Total	$	800,550 	
Long-term debt transactions

Repayments of bond principal are reported as an expenditure in	

the governmental funds	
and, thus, have the effect of reducing fund balance because current financial resources have been used.

Bond principal payments	$	635,000 
Bond premiums are amortized over the life of the bonds as interest. This is the current year amortization.

Bond premium amortization	$	5,820

Some expenses reported in the Statement of Activities do not require the use of current financial resources, therefore, are not reported as expenditures in governmental funds.
Change in accrued interest	$	7,766

Deferred amount on refunding amortization	$	(16,442)

Pine Ridge Plantation Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTE C – CASH AND INVESTMENTS
All deposits are held in qualified public depositories and are included on the accompanying balance sheet as cash and investments.
Custodial Credit Risk – Deposits
Custodial credit risk is the risk that in the event of a bank failure, the District's deposits may not be returned to it. The District does not have a formal deposit policy for custodial credit risk, however, they follow the provisions of Chapter 280, Florida Statutes regarding deposits and investments. As of September 30, 2023, the District's bank balance was $797,270 and the carrying value was $734,043. Exposure to custodial credit risk was as follows. The District maintains all deposits in a qualified public depository in accordance with the provisions of Chapter 280, Florida Statutes, which means that all deposits are fully insured by Federal Depositors Insurance or collateralized under Chapter 280, Florida Statutes.
Investments

As of September 30, 2023, the District had the following investments and maturities:

Investment	Maturities	Fair Value

U S Bank Managed Money Market	N/A	$	68,852	
First American Treasury Obligation Fund	15 days*	469,592	
Florida PRIME	35 days*		199,946 	

Total	 $	738,390 

* Weighted Average Maturity

The District categorizes its fair value measurements within the fair value hierarchy recently established by generally accepted accounting principles. The fair value is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. The District uses a market approach in measuring fair value that uses prices and other relevant information generated by market transactions involving identical or similar assets, liabilities, or groups of assets and liabilities.
Assets or liabilities are classified into one of three levels. Level 1 is the most reliable and is based on quoted price for identical assets, or liabilities, in an active market. Level 2 uses significant other observable inputs when obtaining quoted prices for identical or similar assets, or liabilities, in markets that are not active. Level 3 is the least reliable and uses significant unobservable inputs that uses the best information available under the circumstances, which includes the District’s own data in measuring unobservable inputs.
The investments in the First American Treasury Obligation Fund and U S Bank Managed Money Market are level 1 assets.

Pine Ridge Plantation Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTE C – CASH AND INVESTMENTS (CONTINUED)

Investments (Continued)

The District’s investment policy allows management to invest funds in investments permitted under Section 218.415, Florida Statutes. The investment in Florida PRIME is measured at amortized cost. Florida PRIME has established policies and guidelines regarding participant transactions and the authority to limit or restrict withdrawals or impose a penalty for an early withdrawal. As of September 30, 2023, there were no redemption fees, maximum transaction amounts, or any other requirement that would limit daily access to 100 percent of the account value.

Interest Rate Risk

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

Credit Risk

The District's investments are limited by state statutory requirements and bond compliance. The District has no investment policy that would further limit its investment choices. The District’s investments in the First American Treasury Obligation Fund and Florida PRIME were rated AAAm by Standard & Poor’s as of September 30, 2023.The U S Bank Managed Money Market was not rated at September 30, 2023.
Concentration of Credit Risk
The District places no limit on the amount it may invest in any one fund. The District's investments in the First American Treasury Obligation Fund are 64% of the District’s total investments. The District’s investments in Florida PRIME are 27% of the District’s investments. The District also has 9% of its investments in the U S Bank Managed Money Market.
The types of deposits and investments and their level of risk exposure as of September 30, 2023 were typical of these items during the fiscal year then ended. The District considers any decline in fair value for certain investments to be temporary.

Pine Ridge Plantation Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTE D – SPECIAL ASSESSMENT REVENUES
Assessments are non-ad valorem assessments on benefitted property within the District. Operating and Maintenance Assessments are based upon adopted budget and levied annually. Debt Service Assessments are levied when bonds are issued and collected annually. The District may collect assessments directly or utilize the uniform method of collection (Chapter 197.3632, Florida Statutes). Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by 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 all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

NOTE E – CAPITAL ASSETS
Capital asset activity for the year ended September 30, 2023 was as follows:

Governmental Activities:
Capital assets, not being depreciated:

Balance	Balance
October 1,	September 30,
	2022	  Additions   Deletions  	2023	

Construction in progress

 $	1,101,323 

 $	976,696 

 $	- 

 $	2,078,019 

Capital assets, being depreciated:
Infrastructure	2,810,596	-	-	2,810,596	
Buildings and improvements	2,332,810	-	-	2,332,810	
Equipment		19,480 		- 		- 		19,480 	
Total Capital Assets, Being Depreciated		5,162,886 		- 		- 		5,162,886 	
Less accumulated depreciation for: Infrastructure	
(1,120,019)	
(97,180)	
-	
(1,217,199)	
Buildings and improvements	(928,828)	(77,760)	-	(1,006,588)	
Equipment		(10,566)		(1,206)		- 		(11,772)	
Total Accumulated Depreciation		(2,059,413)		(176,146)		- 		(2,235,559)	
Total Capital Assets, Being Depreciated, Net		3,103,473 		(176,146)		- 		2,927,327 	
Governmental Activities Capital Assets	 $	4,204,796 	 $	800,550 	 $	- 	 $	5,005,346 	

Depreciation of $97,180 was charged to physical environment and $78,966 was charged to culture/recreation.

Pine Ridge Plantation Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTE F – LONG-TERM DEBT
The following is a summary of long-term debt activity for the District for the year ended September 30, 2023.
Long-term debt at October 1, 2022	 $	11,230,000 Principal payments			(635,000)
Long-term debt at September 30, 2023	$	10,595,000 Plus: bond premium			79,249
Bonds Payable, Net at September 30, 2023	$	10,674,249	
Long-term debt for Governmental Activities is comprised of the following:		
Capital Improvement Revenue and Refunding Bonds		
$9,545,000 Series 2020A-1 Senior Capital Improvement Revenue and Refunding Bonds are due in annual principal installments beginning May 2021 maturing May 2037. Interest at various rates between 2% and 3% is due May and November beginning November 2020. Current portion is $500,000.	

$	8,120,000	
$2,890,000 Series 2020A-2 Subordinate Capital Improvement Revenue and Refunding Bonds are due in annual principal installments beginning May 2021 and maturing May 2037. Interest at various rates between 2.75% and 3.75% is due May and November beginning November 2020. Current portion is
$140,000.	

	2,475,000	
Bonds Payable	$	10,595,000	

Pine Ridge Plantation Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2023

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

Year Ending
  September 30, 	
	Principal		
	Interest		
	Total		

2024	
$	640,000	
$	285,411	
$	925,411	
2025	655,000	266,561	921,561	
2026	670,000	252,374	922,374	
2027	685,000	237,024	922,024	
2028	705,000	221,309	926,309	
2029-2033	3,790,000	840,484	4,630,484	
2034-2037		3,450,000 		264,188 		3,714,188 	
Totals	 $ 10,595,000 	 $  2,367,351 	 $ 12,962,351 	

Summary of Significant Bonds Resolution Terms and Covenants
Capital Improvement Revenue and Refunding Bonds
Significant Bond Provisions
The Series 2020 Bonds are subject to redemption at the option of the District prior to their maturity, in whole or in part, at any time after May 1, 2030 at a redemption price set forth in the Trust Indenture. The Series 2020 are subject to extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Trust Indenture.
The Trust Indenture established certain amounts be maintained in a reserve account. In addition, the Trust Indenture has certain restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements.

Pine Ridge Plantation Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTE F – LONG-TERM DEBT (CONTINUED)
Depository Funds
The bond resolution establishes certain funds and determines the order in which revenues are to be deposited into these funds. A description of the significant funds, including their purposes, is as follows:
Reserve Fund – The Series 2020A-1 Reserve requirement is an amount equal to 50 percent the maximum annual debt service of the Series 2020A-1 Bonds. The Series 2020A-1 Reserve Account was funded as 50 percent of the requirement from the proceeds of the Series 2020A-1 Bonds and 50 percent the requirement is satisfied by the Reserve Insurance Policy. The Series 2020A-2 Reserve Account was funded from the proceeds of the Series 2020A-2 Bonds an amount equal to 50 percent of the maximum annual debt service of the Series 2020A-2 Bonds. Monies held in the reserve accounts will be used only for the purposes established in the Trust Indenture.

The following is a schedule of required reserve deposits as of September 30, 2023:

 Capital Improvement Revenue and Refunding Bonds		Reserve
  Balance		Reserve
 Requirement 	
Series 2020A-1 (Senior Bond)	$ 173,593	$	173,593	
Series 2020A-2 (Subordinate Bond)	$ 114,609	$	113,875	

NOTE G – INTERFUND ACTIVITY

Interfund transfers for the year ended September 30, 2023, consisted of the following:

Transfers In
Capital Projects Fund

Transfers Out

General Fund

 $	60,805 

Interfund transfers in the current year were made to increase capital reserves.

NOTE H – RISK MANAGEMENT

The government is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; and natural disasters for which the government carries commercial insurance. The District has not filed any claims under this commercial coverage during the last three years.

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

To the Board of Supervisors
Pine Ridge Plantation Community Development District Clay County, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements, as listed in the table of contents, of Pine Ridge Plantation Community Development District, as of and for the year ended September 30, 2023, and the related notes to the financial statements, which collectively comprise the basic financial statements and have issued our report thereon dated August 23, 2024.

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

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

- 32 -

To the Board of Supervisors
Pine Ridge Plantation Community Development District

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

Purpose of this Report

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

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida August 23, 2024

- 33 -

MANAGEMENT LETTER

To the Board of Supervisors
Pine Ridge Plantation Community Development District Clay County, Florida
Report on the Financial Statements
We have audited the financial statements of the Pine Ridge Plantation Community Development District as of and for the year ended September 30, 2023, and have issued our report thereon dated August 23, 2024.
Auditor’s Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Chapter 10.550, Rules of the Florida Auditor General.
Other Reporting Requirements
We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and our Independent Auditor’s Report on an examination conducted in accordance with AICPA Professionals Standards, AT-C Section 315 regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in that report, which is dated August 23, 2024, should be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding financial audit report. There were no findings or recommendations in the preceding financial audit report.
Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, requires that we apply appropriate procedures and communicate the results of our determination as to whether or not Pine Ridge Plantation Community Development District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify of the specific conditions met. In connection with our audit, we determined that the Pine Ridge Plantation Community Development District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.

- 34 -

To the Board of Supervisors
Pine Ridge Plantation Community Development District
Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial conditions assessment procedures as of September 30, 2023 for Pine Ridge Plantation Community Development District. It is management’s responsibility to monitor the Pine Ridge Plantation Community Development District’s financial condition; our financial condition assessment was based in part on the representations made by management and the review of the financial information provided by the same.
Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.
Specific Information
The information provided below was provided by management and has not been audited; therefore, we do not express an opinion or provide any assurance on the information.
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, the Pine Ridge Plantation Community Development District reported:
The total number of district employees compensated in the last pay period of the District’s fiscal year: 5
The total number of independent contractors to whom nonemployee compensation was paid in the last month of the District’s fiscal year: 13
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency: $7,019
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency: $750,286
Each construction project with a total cost of at least $65,000 approved by the District that is scheduled to begin on or after October 1, 2022, together with the total expenditures for such project: The District had $976,696 in construction projects during the current year.
A budget variance based on the budget adopted under Section 189.016(4), Florida Statutes, before the beginning of the fiscal year being reported if the District amends a final adopted budget under Section 189.016(6), Florida Statutes: The budget was not amended.
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)8, Rules of the Auditor General, the Pine Ridge Plantation Community Development District reported:
The rate or rates of non-ad valorem special assessments imposed by the District: The General Fund, $983.59 and the Debt Service Fund, $241.60 - $1,511.72.
The amount of special assessments collected by or on behalf of the District: Total special assessments collected was $682,864.
The total amount of outstanding bonds issued by the District and the terms of such bonds: Series 2020A-1 Bonds, $8,120,000 maturing May 2037, and Series 2020A-2 Bonds, $2,475,000, maturing May 2037.

- 35 -

To the Board of Supervisors
Pine Ridge Plantation Community Development District
Additional Matters
Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not have any findings or recommendations.
Purpose of this Letter

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

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida August 23, 2024

- 36 -

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

To the Board of Supervisors
Pine Ridge Plantation Community Development District Clay County, Florida

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

In our opinion, Pine Ridge Plantation Community Development District complied, in all material respects, with the aforementioned requirements during the year ended September 30, 2023.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida August 23, 2024

- 37 -

FOURTH ORDER OF BUSINESS

Memorandum
To: Board of Supervisors From: District Management Date: July 17th, 2024
RE:	HB7013 – Special Districts Performance Measures and Standards

To enhance accountability and transparency, new regulations were established for all special districts, by the Florida Legislature, during their 2024 legislative session. Starting on October 1, 2024, or by the end of the ﬁrst full ﬁscal year after its creation (whichever comes later), each special district must establish goals and objectives for each program and activity, as well as develop performance measures and standards to assess the achievement of these goals and objectives. Additionally, by December 1 each year (initial report due on December 1, 2025), each special district is required to publish an annual report on its website, detailing the goals and objectives achieved, the performance measures and standards used, and any goals or objectives that were not achieved.
District Management has identiﬁed the following key categories to focus on for Fiscal Year 2025 and develop statutorily compliant goals for each:
Community Communication and Engagement
Infrastructure and Facilities Maintenance
Financial Transparency and Accountability
Additionally, special districts must provide an annual reporting form to share with the public that reﬂects whether the goals & objectives were met for the year. District Management has streamlined these requirements into a single document that meets both the statutory requirements for goal/objective setting and annual reporting.
The proposed goals/objectives and the annual reporting form are attached as exhibit A to this memo. District Management recommends that the Board of Supervisors adopt these goals and objectives to maintain compliance with HB7013 and further enhance their commitment to the accountability and transparency of the District.

Exhibit A:
Goals, Objectives and Annual Reporting Form

Pine Ridge Plantation Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2024 – September 30, 2025
 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐
Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of meetings in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised per Florida statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☐ No ☐
Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐
 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field Manager and/or District Manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field Manager and/or District Manager visits were successfully completed per management agreement as evidenced by Field Manager and/or District Manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual Audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual Audit, previous years’ budgets, and ﬁnancials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent Annual Audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☐ No ☐
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board accepted and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Pine Ridge Plantation Community Development District

District Manager:		Date:	 Print Name:	 
Pine Ridge Plantation Community Development District

FIFTH ORDER OF BUSINESS

D.

2.

Pine Ridge Plantation Community Development District 4200 Pine Ridge Parkway, Middleburg, Florida 32068 904-291-8878
Date:	September 17, 2024
To:	Pine Ridge Plantation CDD, Board of Supervisors
From:	Maria Cranford, Amenity Manager & Operations Manager Re:	Monthly Facility Memorandum

Completed Items:
Drywall repairs were completed in the fitness center and the clubhouse
Fitness Pro preformed quarterly preventative maintenance of the fitness equipment on August 23rd
Palm trees were pruned on August 28th
RMS staff installed brighter lights in all outdoor patio ceiling fans to help with function and safety
Lifeguards winterized all first aid kits, fanny packs and backboard, insuring all items with sanitized and properly stored for the off season
Table tops on all small side tables on the pool deck have been replaced
Replaced all air filters in the clubhouse and office side air units

In Progress Items:
Complete pressure washing of the pavers behind the water slide
Look into repairs for the main community sign on Tynes Blvd to address a chunk missing out of the decorative lip
Re-paint the awning posts, black. Planned for the fall so the heat does not cause the paint to dry out during the painting process
Bondo, sand and paint the main entry gate. Planned for the fall to avoid any disruption to facility access during peak summer time

Touch up all wood posts at the playground

Landscaping & Lakes:
BrightView continues to maintain the grounds throughout.
Lake Doctor’s continues to maintain the lakes.
RMS continues to inspect and clean all the lakes and outfall structures.
RMS staff is preforming trash clean-up of the main roadways on Tuesdays and Thursday and emptying all dog waste receptacles

Amenity Manager:
Number of rentals booked for July and August = 34
Number of rentals tentatively scheduled for September and October = 14
Brochachos Fusion Tacos was at the amenity center on August 22nd from 5 to 7:30 p.m.
The Frozen Sweets Treat truck was at the amenity center on August 3rd from 3 to 6 p.m. and again on September 1st from 2 to 5 p.m.
Fudtrip – The Filipino Kitchen is scheduled to be at the amenity center on November 13th from 5 to 8 p.m.
Preparations have started on several DIY projects for the annual Halloween haunted house
Small group of residents continue to utilize the clubhouse on Tuesday afternoons for game day
Pine Ridge HOA continues to hold their monthly HOA meetings in the clubhouse the second Tuesday of each month. Next scheduled meeting is August 8th at 7 p.m.
Pine Ridge West HOA will be holding their HOA meetings in the clubhouse the second Tuesday of every other month. Next scheduled meeting is September 10th at 6 p.m.

SEVENTH ORDER OF BUSINESS

A.

MINUTES OF MEETING PINE RIDGE PLANTATION
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Pine Ridge Plantation Community Development District was held on Tuesday, July 23, 2024 at 6:00 p.m. at the Pine Ridge Plantation Amenity Center, 4200 Pine Ridge Parkway, Middleburg, Florida.

Present and constituting a quorum were:

Matt Biagetti	Chairman
Jeff Lewis	Vice Chairman
Jack Montoya	Supervisor
Nelson Nazario	Supervisor
Jerry Ritchie	Supervisor

Also, present were:

Marilee Giles	District Manager
Wes Haber by phone	District Counsel
Maria Cranford	RMS Amenity Manager
Jay Soriano	GMS

FIRST ORDER OF BUSINESS	Roll Call
Ms. Giles called the meeting to order at 6:00 p.m. Five Board members were present constituting a quorum. She noted she spoke with Alex Acree about the meeting in the agenda and he did not have anything for the Board and asked if something comes up if she will present that to him.

SECOND ORDER OF BUSINESS	Public Comments (Regarding Agenda Items
Listed Below)
Ms. Giles noted copies of the agenda are available if anyone wishes to follow along and invited members of the public to speak on agenda items. There is also a public comment at the end of the meeting.

July 23, 2024	Pine Ridge Plantation CDD

THIRD ORDER OF BUSINESS	Fiscal Year 2025 Budget
A. Overview of Budget
Ms. Giles gave an overview of the budget. The Board approved the FY25 budget at the May meeting. The overall budget is the same going into 2025 as it was in 2024. On page 11 is a table with a side-by-side comparison of the 2024 and 2025 budgets.

B. Public Hearing to Consider the Adoption of the Fiscal Year 2025 Budget
Ms. Giles stated this is the opportunity for residents to speak about the budget. She asked for a motion to open the public hearing.

On MOTION by Mr. Biagetti, seconded by Mr. Ritchie, with all in favor, Opening the Public Hearing, was approved.

Ms. Giles asked for any comments or questions on the budget. Hearing no public comments she asked for a motion to close the public hearing.

On MOTION by Mr. Biagetti, seconded by Mr. Lewis, with all in favor, Closing the Public Hearing, was approved.

C. Consideration of Resolution 2024-04, Relating to the Annual Appropriations and Adopting the Budget for Fiscal Year 2025
Mr. Haber noted the Board previously approved a proposed budget that was provided to Clay County and now comes back to the Board for adoption. Once Resolution 2024-04 is adopted the budget is final. The O&M assessments will be based on that. Ms. Giles noted unless there are any comments or questions from the Board, she is looking for a motion to adopt Resolution 2024-04.

On MOTION by Mr. Nazario seconded by Mr. Biagetti, with all in favor, Resolution 2024-04, Relating to the Annual Appropriations and Adopting the Budget for Fiscal Year 2025, was approved.

July 23, 2024	Pine Ridge Plantation CDD

D. Consideration of Resolution 2024-05, Imposing Special Assessments and Certifying an Assessment Roll for Fiscal Year 2025
Mr. Haber noted Resolution 2024-05 levy’s and imposes the O&M assessments and certifies both the O&M assessments and the debt assessments for collection.

On MOTION by Mr. Biagetti, seconded by Mr. Nazario, with all in favor, Resolution 2024-05, Imposing Special Assessments and Certifying an Assessment Roll for Fiscal Year 2025, was approved.

FOURTH ORDER OF BUSINESS	Consideration	of	Partial	Release	of
Construction Easement
Mr. Haber stated the District received a request from a property owner of property that is vacant and he believes is subject to a conservation easement. A request was made for the CDD to release a construction easement that the CDD holds over that property. When this project first started, the developer granted the CDD a construction easement over virtually the entire project. It’s called a blanket easement and was granted to the developer in December of 2006 to give access to the property to develop improvements. Now that the project is complete, that construction easement has not been released in its entirety and still remains on certain parcels of property that are owned by this property owner who made the request. They are trying to clear title on the property that they own and are asking the CDD to release the construction easement as it relates to their property. The partial release is only for the property that this property owns which appears to be all conservation property. He recommended the Board approve the partial release in substantial form and approve it subject to the Chairman working with his office to make certain the real property for which the easement will be released is in fact conservation or other property that we are certain no longer needs an easement over it.

On MOTION by Mr. Nazario seconded by Mr. Ritchie, with all in favor, the Partial Release of Construction Easement & Authorizing the Chair to Work with Staff, was approved in substantial form.

FIFTH ORDER OF BUSINESS	Staff Reports
A. Attorney
Mr. Haber had nothing to report.

July 23, 2024	Pine Ridge Plantation CDD

B. District Manager – Discussion of Fiscal Year 2025 Meeting Schedule
Ms. Giles noted on page 35 of the agenda package is the FY25 meeting schedule. The budget would be approved at the May 20th meeting so 60 days are needed to adopt it at the July meeting therefore would need to change the July 15th to July 22nd.

On MOTION by Mr. Biagetti seconded by Mr. Nazario, with all in favor, the Fiscal Year 2025 Meeting Schedule with Changes to the July Date, was approved.

Ms. Giles noted all Supervisors filed their Form 1 on time and reminded the Board of the ethics training required by December 31st.

C. Engineer
There being no comments, the next item followed.

D. Amenity & Operations Manager
Landscape Quality Inspection Report
Ms. Cranford presented the Amenity Manager Report on page 38 of the agenda. Ms. Fisher from Brightview was unable to attend the meeting. There was staffing at the beginning of last week so the services days were shifted to Thursday and Friday. During TJ’s ride through last week, he noted a lot of the pocket parks that need to be addressed. Ms. Cranford discussed seeking other waste removal companies to provide more cost-efficient services.

Report
Mr. Soriano discussed the lighting project for the sports courts including basketball and pickleball courts. Altogether there will be a set of 16 lights and two rows in the middle with double arms to allow a light on each to shine on the respective courts. He presented a quote from T&M for labor on what is there now including permitting work for $57,820, adding conduit will be extra. The poles will come from LightMart. A quote from LED Pros for the decorative hanging drop bells on fiberglass poles to do 7 is $10,325. The sports court LED light fixtures should be ready in August but no formal quote yet. He noted they are all in at $100,242.68 including the numbers for the sports court fixtures. Timeframe to begin the work would be October.

July 23, 2024	Pine Ridge Plantation CDD

On MOTION by Mr. Biagetti, seconded by Mr. Nazario, with all in favor, Amend Previous NTE $40,000 from March 19, 2024 Meeting for Perimeter Lights Project to Add an Additional $70,000 for a Total NTE $110,000 for the Entire Courts and Perimeter Lights Project and Authorize Staff to Work with Supervisor Lewis, was approved.

SIXTH ORDER OF BUSINESS	Public Comments/Supervisor’s Requests
Resident – Commented on a meet and greet for new residents. Ms. Giles noted they don’t have a meet and greet but do have a meeting every other month and onsite is Maria then Jay and I are staff off site. There are five Supervisors on the Board. Counsel attends all the meetings. An Engineer attends when needed. Individual questions go to Maria first.
Supervisor Requests:
Board member thanked Jay and Maria, commented on the amenity this summer, staff and lifeguards have been great.

SEVENTH ORDER OF BUSINESS	Approval of Consent Agenda
Approval of the Minutes of the May 21, 2024 Meeting
Ms. Giles presented the minutes from the May 21, 2024 meeting and asked for a motion to approve the minutes.

Balance Sheet and Income Statement of Revenues & Expenditures for the Period Ending May 31, 2024
Assessment Receipts Schedule
Ms. Giles presented the balance sheet as of May 31st and assessment receipt schedule showing the District is 100% collected.

Approval of Check Register
Ms. Giles presented the check registers for April and May totaling $104,082.

On MOTION by Mr. Montoya, seconded by Mr. Biagetti, with all in favor, the Consent Agenda, was approved.

July 23, 2024	Pine Ridge Plantation CDD

EIGHTH ORDER OF BUSINESS	Next Scheduled Meeting – 9/17/24 @ 6:00
p.m. at the Pine Ridge Plantation Amenity Center
Ms. Giles stated the next meeting is scheduled for September 17, 2024 at 6:00 p.m. here at the same location.

NINTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Biagetti, seconded by Mr. Nazario, with all in favor, the meeting was adjourned.

Secretary / Assistant Secretary	Chairman / Vice Chairman

B.

Pine Ridge Plantation
Community Development District

Unaudited Financial Reporting
July 31, 2024

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Capital Reserve Fund	

5	
	Debt Service Fund Series 2020	

6	
	Capital Project Fund 2020	

7-8	
	Month to Month	

9	
	Long Term Debt Report	

10	
	Assessment Receipt Schedule	

11	
	Check Register Summary	

Pine Ridge Plantation
Community Development District Combined Balance Sheet
July 31, 2024

General
Fund

Capital Reserve
Fund

Debt Service
Fund

Capital Project
Fund

Totals
Governmental Funds

Assets:
Cash:
Operating Account - Hancock	$	132,350	$	98,154	$	-	$	-	$	230,504	
Assessments Receivable	-	-	-		-	-	
Due from Other	985
Due from General Fund	-	-
-	-
-		-	985
-	-	
Investments:
State Board of Administration (SBA)	372,217	

674,096	

-		

-	1,046,312	
Custody US Bank Account	26,745	-	-		-	26,745	
Series 2020
Reserve A1	-	

-	

173,593		

-	173,593	
Reserve A2	-	-	114,609		-	114,609	
Revenue	-
Construction	-
Prepaid Expenses	-
Deposits	-	-
-
-
-	216,995
-
-
-		-	216,995
-	-
-	-
-	-	
Total Assets	$	532,298	$	772,250	$	505,196	$	-	$	1,809,744	

Liabilities:		
Accounts Payable	$	17,488	-	$	-		$	-	$	17,488	
Accrued Expenses	-	-			-		-	-	
Due to Debt Service	-	-			-		-	-	
Due to Others	-	-			-		-	-	

Total Liabilites	$	17,488	$	-	$	-	$	-	$	17,488	
Fund Balance: Restricted for: Debt Service	

$	-	

$	

-	$	505,196	

$	

-	$	505,196	
Capital Project	-	-	-	-	- Assigned for:
Capital Reserve Fund
Capital Reserves	-	772,250
-	-	-	-	772,250
-	-	-	
Unassigned	514,809	-	-		-	514,809	
Total Fund Balances	$	514,809	$	772,250	$	505,196	$	-	$	1,792,255	
						
Total Liabilities & Fund Balance	$	532,298	$	772,250	$	505,196	$	-	$	1,809,744	

Pine Ridge Plantation
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending July 31, 2024

Amended	Prorated Budget	Actual	
Budget	Thru 07/31/24	Thru 07/31/24	Variance	

Revenues:		
Special Assessments - Tax Roll	$	750,976	$	750,976	$	752,392	$	1,417	
Misc./Facility Rental Income	3,000	2,500	9,575	7,075	
Interest Income	12,500	10,417	17,709	7,293	
Total Revenues	$	766,476	$	763,893	$	779,677	$	15,784	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	8,000	$	4,600	$	4,600	$	-	
PR-FICA	612	352	352	-	
Engineering	3,000	2,500	168	2,333	
Attorney	20,000	16,667	4,688	11,978	
Annual Audit	3,175	-	-	-	
Assessment Administration	5,576	5,576	5,576	-	
Arbitrage Rebate	600	-	-	-	
Dissemination Agent	5,250	4,375	4,375	-	
Trustee Fees	4,100	4,100	4,041	59	
Management Fees	51,760	43,133	43,133	-	
Information Technology	1,600	1,333	1,333	-	
Website Maintenance	1,200	1,000	1,000	-	
Telephone	500	417	79	338	
Postage & Delivery	1,000	833	202	631	
General Liability and Public Officials Insurance	9,223	9,223	9,223	-	
Printing & Binding	1,500	1,250	415	835	
Legal Advertising	2,500	2,083	-	2,083	
Other Current Charges	600	500	351	149	
Office Supplies	300	250	4	246	
Dues, Licenses & Subscriptions	175	175	175	-	
Total General & Administrative	$	120,670	$	98,368	$	79,714	$	18,653	

Operations & Maintenance					
Grounds Maintenance
Landscape Maintenance	

$	154,236	

$	128,530	

$	128,530	

$	-	
Lake Maintenance	14,830	12,358	8,500	3,858	
Electric	2,500	2,083	1,655	428	
Water	26,000	21,667	18,999	2,667	
Repairs And Maintenance	22,000	18,333	16,998	1,335	
Irrigation Repairs	4,000	3,333	2,811	522	
Contingencies	4,451	3,709	-	3,709	
Subtotal Grounds Maintenance	$	228,017	$	190,014	$	177,494	$	12,520	

Pine Ridge Plantation
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending July 31, 2024

Amended	Prorated Budget	Actual	
Budget	Thru 07/31/24	Thru 07/31/24	Variance	

Amenity Center		
Property Insurance	$	24,538	$	24,538	$	24,538	$	-	
General Facility Maintenance	18,700	15,583	16,860	(1,277)	
Repairs & Replacements	27,500	22,917	8,284	14,633	
Recreational Passes	500	417	768	(351)	
Office Supplies	500	417	436	(19)	
Permit Fees	780	650	476	174	
Contingency	1,000	833	374	459	
Special Events	15,000	12,500	13,055	(555)	
Security	18,646	15,538	16,402	(863)	
Utilities					
Water & Sewer	5,400	4,500	3,131	1,369	
Electric	25,000	20,833	13,108	7,725	
Cable/Phone/Internet	5,111	4,259	4,895	(636)	
Refuse Service	10,787	8,989	9,586	(597)	
Management Contracts					
Amenity Management	67,426	56,188	56,188	0	
Facility Assistant	19,489	16,241	6,088	10,153	
Field Management Services	25,630	21,358	21,358	0	
Lifeguards	19,080	15,900	15,903	(3)	
Pool Maintenance	14,310	11,925	11,925	-	
Pool Chemicals	21,683	18,069	17,918	151	
Janitorial	9,304	7,753	7,753	0	
Janitorial Supplies	5,000	4,167	2,718	1,449	
Subtotal Amenity Center	$	335,384	$	283,576	$	251,764	$	31,812	
					
Total Operations & Maintenance	$	563,401	$	473,590	$	429,258	$	44,332	
					
Total Expenditures	$	684,071	$	571,958	$	508,972	$	62,985	
					
Excess (Deficiency) of Revenues over Expenditures	$	82,405	$	191,935	$	270,704	$	78,769	

Other Financing Sources/(Uses):

Capital Reserve Transfer In/(Out)	

$	(682,202)	

$	(682,202)	

(682,202)	

$	-	
Total Other Financing Sources/(Uses)	$	(682,202)	$	(682,202)	$	(682,202)	$	-	
					
Net Change in Fund Balance	$	(599,797)	$	(490,267)	$	(411,498)	$	78,769	
					
Fund Balance - Beginning	$	599,797		$	926,307		
					
Fund Balance - Ending	$	-		$	514,809		

Pine Ridge Plantation
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending July 31, 2024

Amended	Prorated Budget	Actual	
Budget	Thru 07/31/24	Thru 07/31/24	Variance	

Revenues		
Interest	$	3,200	$	2,667	$	26,955	$	24,289	
Total Revenues	$	3,200	$	2,667	$	26,955	$	24,289	

Expenditures:					
Repairs and Maintenance	54,148	45,123	$	31,295	13,829	
Other Service Charges	100	83	3,033	(2,950)	
Total Expenditures	$	54,248	$	45,207	$	34,328	$	10,879	
					
Excess (Deficiency) of Revenues over Expenditures	$	(51,048)		$	(7,373)		

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	682,202	$	682,202	$	682,202	$	-	
Total Other Financing Sources (Uses)	$	682,202	$	682,202	$	682,202	$	-	
					
Net Change in Fund Balance	$	631,154		$	674,829		
					
Fund Balance - Beginning	$	97,420		$	97,420		
					
Fund Balance - Ending	$	728,574		$	772,250		

Pine Ridge Plantation
Community Development District Debt Service Fund Series 2020
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending July 31, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 07/31/24	Thru 07/31/24	Variance	

Revenues:					
Special Assessments - Tax Roll	$	926,572	$	926,572	$	928,348	$	1,776	
Interest Income	14,023	11,686	32,783	21,097	
Total Revenues	$	940,595	$	938,258	$	961,131	$	22,873	

Expenditures:					
Series 2020 A1
Interest Expense - 11/1	

$	99,524	

$	99,524	

$	99,524	

$	-	
Interest Expense - 5/1	99,524	99,524	99,524	-	
Principal Expense - 5/1	500,000	500,000	500,000	-	
Series 2020 A2
Interest Expense - 11/1	

43,181	

43,181	

43,181	

-	
Interest Expense - 5/1	43,181	43,181	43,181	-	
Principal Expense - 5/1	140,000	140,000	140,000	-	
Total Expenditures	$	925,411	$	925,411	$	925,411	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	15,184	$	12,847	$	35,720	$	22,873	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	15,184	$	12,847	$	35,720	$	22,873	
					
Fund Balance - Beginning	$	181,040		$	469,477		
					
Fund Balance - Ending	$	196,224		$	505,196		

Pine Ridge Plantation
Community Development District Capital Projects Fund Series 2020
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending July 31, 2024

Adopted	Prorated Budget	Actual	
Budget	Thru 07/31/24	Thru 07/31/24	Variance	

Revenues

Interest Income	

$	

-	$	

-	$	3	

$	3	
Total Revenues	$	-	$	-	$	3	$	3	

Expenditures:

Capital Outlay	

$	

-	$	

-	$	119	

$	(119)	
Total Expenditures	$	-	$	-	$	119	$	(119)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	(115)	$	(115)	

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	

-	$	

-	$	-	

$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	-	$	(115)		
					
Fund Balance - Beginning	$	-	$	115		
					
Fund Balance - Ending	$	-	$	-		

Pine Ridge Plantation
Community Development District Month to Month

Amended Budget

Oct

Nov

Dec

Jan

Feb

March

April

May

June

July

Aug

Sept

Total

Special Assessments - Tax Roll	$	750,976	$	
Misc./Facility Rental Income	3,000		
Interest Income	12,500		
Total Revenues	$	766,476	$	

Revenues:

-	$	68,775	$	662,886	$	5,900	$	2,096	$	1,064	$	6,191	$	3,265	$	2,214	$	-	$	-	$	-	$	752,392	
-	700	-	750	-	1,350	300	4,050	-	2,425	-	-	9,575	
911	804	763	2,722	2,221	1,107	2,393	2,483	2,445	1,860	-	-	17,709	
911  $	70,279	$	663,650	$	9,372	$	4,316	$	3,522	$	8,884	$	9,798	$	4,659	$	4,285	$	-	$	-	$	779,677	

Expenditures:													
General & Administrative:													
Supervisor Fees	$	8,000	$	-	$	-	$	800	$	1,000	$	-	$	800	$	-	$	1,000	$	-	$	1,000	$	-	$	-	$	4,600	
PR-FICA	612	-	-	61	77	-	61	-	77	-	77	-	-	352	
Engineering	3,000	-	-	-	-	-	168	-	-	-	-	-	-	168	
Attorney	20,000	115	764	177	970	281	593	131	1,659	-	-	-	-	4,688	
Annual Audit	3,175	-	-	-	-	-	-	-	-	-	-	-	-	-	
Assessment Administration	5,576	5,576	-	-	-	-	-	-	-	-	-	-	-	5,576	
Arbitrage Rebate	600	-	-	-	-	-	-	-	-	-	-	-	-	-	
Dissemination Agent	5,250	438	438	438	438	438	438	438	438	438	438	-	-	4,375	
Trustee Fees	4,100	4,041	-	-	-	-	-	-	-	-	-	-	-	4,041	
Management Fees	51,760	4,313	4,313	4,313	4,313	4,313	4,313	4,313	4,313	4,313	4,313	-	-	43,133	
Information Technology	1,600	133	133	133	133	133	133	133	133	133	133	-	-	1,333	
Website Maintenance	1,200	100	100	100	100	100	100	100	100	100	100	-	-	1,000	
Telephone	500	-	18	-	32	-	0	-	24	-	5	-	-	79	
Postage & Delivery	1,000	45	5	8	15	12	45	20	17	9	26	-	-	202	
General Liability and Public Officials Insurance	9,223	9,223	-	-	-	-	-	-	-	-	-	-	-	9,223	
Printing & Binding	1,500	47	6	12	34	45	24	86	5	149	6	-	-	415	
Legal Advertising	2,500	-	-	-	-	-	-	-	-	-	-	-	-	-	
Other Current Charges	600	-	-	15	15	23	133	39	39	47	39	-	-	351	
Office Supplies	300	1	0	0	0	1	0	1	-	0	0	-	-	4	
Dues, Licenses & Subscriptions	175	175	-	-	-	-	-	-	-	-	-	-	-	175	
Total General & Administrative	$	120,670	$	24,206	$	5,777	$	6,057	$	7,127	$	5,346	$	6,808	$	5,261	$	7,805	$	5,190	$	6,137	$	-  $	-  $	79,714	

Pine Ridge Plantation
Community Development District Month to Month

Total

$	12,853  $

12,853  $

12,853  $

12,853  $

12,853  $

12,853  $

12,853  $

-	$	-	$

$	19,325  $

18,887  $

19,763  $

18,766  $

16,510  $

19,071  $

16,185  $	-  $	-  $

$	-	$

-	$	-	$

-	$	-	$

-	$	-	$

-	$	-	$

$	23,531  $

17,120  $

28,311  $

17,441  $

23,739  $

27,171  $

28,285  $	-  $	-  $

$	42,856  $

36,007  $

48,074  $

36,207  $

40,248  $

46,242  $

44,470  $	-  $	-  $

$	49,983  $

41,353  $

54,882  $

41,468  $

48,053  $

51,431  $

50,607  $	-  $	-  $

$	(40,611)  $

(37,037)  $

(51,360)  $

(32,584)  $

(38,255)  $

(46,772)  $

(46,322)  $

-  $	-  $

$	-  $

-  $	(82,202) $	-  $

-  $	-  $	-  $	-  $

-  $	(682,202)

	Amended Budget	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept		
Operations & Maintenance														
Grounds Maintenance
Landscape Maintenance	
$	154,236  $	12,853  $	12,853	
$	12,853		
128,530	
Lake Maintenance	14,830	850	850	850	850	850	850	850	850	850	850	-	-	8,500	
Electric	2,500	178	179	179	181	181	146	145	145	144	177	-	-	1,655	
Water	26,000	1,612	1,743	1,256	2,202	2,989	2,858	480	1,401	2,153	2,305	-	-	18,999	
Repairs And Maintenance	22,000	1,200	-	1,532	3,239	-	2,259	4,438	1,260	3,070	-	-	-	16,998	
Irrigation Repairs	4,000	-	-	-	-	2,014	797	-	-	-	-	-	-	2,811	
Contingencies	4,451	-	-	-	-	-	-	-	-	-	-	-	-	-	
Subtotal Grounds Maintenance	$	228,017  $	16,693  $	15,625	$	16,670		177,494	

Amenity Center
Property Insurance	

$	24,538  $	24,538  $	-	

$	-		

24,538	
General Facility Maintenance	18,700	2,822	-	2,220	3,425	1,888	1,951	297	1,260	1,050	1,946	-	-	16,860	
Repairs & Replacements	27,500	1,332	-	1,724	1,470	(757)	1,427	1,219	882	766	222	-	-	8,284	
Recreational Passes	500	768	-	-	-	-	-	-	-	-	-	-	-	768	
Office Supplies	500	191	-	45	-	92	32	-	29	-	46	-	-	436	
Permit Fees	780	-	-	-	-	-	-	-	476	-	-	-	-	476	
Contingency	1,000	-	-	-	-	-	-	-	374	-	-	-	-	374	
Special Events	15,000	-	3,414	1,509	-	-	6,532	-	-	-	1,600	-	-	13,055	
Refuse Service	10,787	870	870	870	870	917	917	917	917	917	1,522	-	-	9,586	
Security	18,646	757	852	3,107	3,855	960	1,180	940	1,280	1,880	1,587	-	-	16,402	
Utilities
Water & Sewer	
5,400	
344	
338	
338	
330	
338	
338	
41	
350	
354	
361	
-	-	
3,131	
Electric	25,000	1,136	1,125	1,059	1,426	1,409	1,371	1,118	1,184	1,534	1,746	-	-	13,108	
Cable/Phone/Internet	5,111	471	471	471	489	489	489	489	489	489	549	-	-	4,895	
Management Contracts
Amenity Management	
67,426	
5,619	
5,619	
5,619	
5,619	
5,619	
5,619	
5,619	
5,619	
5,619	
5,619	
-	-	
56,188	
Facility Assistant	19,489	-	-	-	-	-	854	336	1,498	1,914	1,486	-	-	6,088	
Field Management Services	25,630	2,136	2,136	2,136	2,136	2,136	2,136	2,136	2,136	2,136	2,136	-	-	21,358	
Lifeguards	19,080	-	-	-	-	-	1,159	-	3,456	6,548	4,740	-	-	15,903	
Pool Maintenance	14,310	1,193	1,193	1,193	1,193	1,193	1,193	1,193	1,193	1,193	1,193	-	-	11,925	
Pool Chemicals	21,683	1,506	1,762	1,606	1,795	1,711	1,940	1,904	1,593	1,833	2,268	-	-	17,918	
Janitorial	9,304	775	775	775	775	775	775	775	775	775	775	-	-	7,753	
Janitorial Supplies	5,000	243	-	243	148	351	398	457	228	162	488	-	-	2,718	
Subtotal Amenity Center	$	335,384  $	44,699  $	18,554	$	22,913		251,764	
														
Total Operations & Maintenance	$	563,401  $	61,392  $	34,179	$	39,583		429,258	
														
Total Expenditures	$	684,071  $	85,599  $	39,956	$	45,640		508,972	
														
Excess (Deficiency) of Revenues over Expenditures	$	82,405  $	(84,687)  $	30,323	$	618,009		270,704	

Other Financing Sources/Uses:														
Transfer In/(Out)	(682,202)	(600,000)	-	-	-	-	(82,202)	-	-	-	-	-	-	(682,202)	
Total Other Financing Sources/Uses	$	(682,202) $	(600,000) $	-	$	-		
													
Net Change in Fund Balance	$	(599,797) $	(684,687) $	30,323	$	618,009		

$	(40,611) $

(37,037) $

(133,562) $

(32,584) $

(38,255) $

(46,772) $

(46,322) $	-  $

-  $	(411,498)

Pine Ridge Plantation
Community Development District Long Term Debt Report	
Series 2020A1 Capital Improvement Revenue Refunding Bond		
Interest Rate:	2.00% - 3.00%		
Maturity Date:	5/1/2037		
Reserve Fund Definition	25% of Max Annual Debt Service *		
Reserve Fund Requirement	$173,100		
Reserve Fund Balance	173,593		

Bonds outstanding - 9/30/20	
$9,545,000	
Less: May 1, 2021 (Mandatory)	($455,000)	
Less: May 1, 2022 (Mandatory)	($470,000)	
Less: May 1, 2022 (Prepayment)	($10,000)	
Less: May 1, 2023 (Mandatory)	($480,000)	
Less: May 1, 2023 (Prepayment)	($10,000)	
Less: May 1, 2024 (Mandatory)	($500,000)	
Current Bonds Outstanding	$7,620,000	

*Assured Guaranty Municipal Corp Surety Bond $173,592.51

Series 2020A2 Capital Improvement Revenue Refunding Bond		
Interest Rate:	2.75% - 3.75%		
Maturity Date:	5/1/2037		
Reserve Fund Definition	50% of Max Annual Debt Service		
Reserve Fund Requirement	$113,875		
Reserve Fund Balance	114,609		

Bonds outstanding - 9/30/20	
$2,890,000	
Less: May 1, 2021 (Mandatory)	($130,000)	
Less: May 1, 2022 (Mandatory)	($135,000)	
Less: May 1, 2022 (Prepayment)	($5,000)	
Less: May 1, 2023 (Mandatory)	($140,000)	
Less: May 1, 2023 (Prepayment)	($5,000)	
Less: May 1, 2024 (Mandatory)	($140,000)	
Current Bonds Outstanding	$2,335,000	

Total Bonds Outstanding	$9,955,000

C.

Pine Ridge Plantation
Community Development District
FISCAL YEAR 2024 SUMMARY OF ASSESSMENTS

ASSESSED	#UNITS
ASSESSED	SERIES 2020A
DEBT ASSESSED	O&M
ASSESSED	
TOTAL ASSESSED	
NET TAX ROLL

TOTAL ASSESSED NET	737	926,571.52	750,952.74	1,677,524.26	
	737	926,571.52	750,952.74	1,677,524.26	

RECEIVED	
BALANCE DUE	SERIES 2020A
DEBT RECEIVED	
O&M RECEIVED	
TOTAL RECEIVED	
TAX ROLL	(3,216.20)	928,347.97	752,392.49	1,680,740.46	
TOTAL RECEIPTS	(3,216.20)	928,347.97	752,392.49	1,680,740.46	

SUMMARY OF TAX ROLL RECEIPTS	
CLAY COUNTY
DISTRIBUTION	
DATE RECEIVED	SERIES 2006 DEBT
RECEIVED	
O&M RECEIPTS	
TOTAL	
1	11/6/2023	1,836.32	1,488.27	3,324.59	
2	11/14/2023	9,725.70	7,882.33	17,608.03	
3	11/28/2023	73,297.12	59,404.66	132,701.78	
4	12/12/2023	808,879.19	655,567.35	1,464,446.54	
5	12/22/2023	9,030.61	7,318.99	16,349.60	
6	1/10/2024	7,279.63	5,899.88	13,179.51	
7	2/5/2024	2,585.70	2,095.61	4,681.31	
8	3/14/2024	1,313.08	1,064.20	2,377.28	
9	4/11/2024	7,639.24	6,191.32	13,830.56	
10	5/8/2024	4,029.14	3,265.47	7,294.61	
11	6/14/2024	2,732.26	2,214.39	4,946.65	
TOTAL FY24 TAX ROLL RECEIPTS		928,347.97	752,392.49	1,680,740.46	

%TAX ROLL COLLECTED	100.19%	100.19%	100.19%	
TOTAL COLLECTED	100.19%	100.19%	100.19%	

D.

Pine Ridge Plantation
COMMUNITY DEVELOPMENT DISTRICT

Fiscal Year 2024
Check Register

Date		check #'s	Amount	

General Fund				
6/1/2024 - 6/30/2024		3391-3407	$	39,281.98	
7/1/2024 -7/31/2024		3408-3419	43,926.24	
			$	83,208.22	

Utilities and Autopayments				
06/14/24	Waste Management		916.97	
06/18/24	SafeTouch		85.40	
06/18/24	SafeTouch		85.40	
06/25/24	Comcast		488.80	
07/01/24	CCUA		3,013.72	
07/02/24	Clay Electric		1,678.00	
07/17/24	SafeTouch		87.10	
07/29/24	IRS FICA Payment		153.00	
07/25/24	Comcast		549.06	
07/29/24	CCUA		3,145.07	
07/31/24	Clay Electric		1,923.00	
			$	12,125.52	
		TOTAL	$95,333.74	

*Fedex invoices will be available upon request.

001 A 002 B

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	9/09/24	PAGE	1
*** CHECK DATES 06/01/2024 - 07/31/2024 ***	PINE RIDGE PLANTATION - GF
BANK A PINE RIDGE PLANTATIO
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/06/24 00183	6/01/24 8919113	202406 320-53800-46200	*	12,853.00
JUN LANDSCAPE MAINTENANCE
BRIGHTVIEW LANDSCAPE SERVICES,INC	12,853.00 003391
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/06/24 00003	5/31/24 256	202403 330-57200-46100	*	29.01
HINGE KIT 2IN GATE
5/31/24 256	202403 330-57200-46100	*	171.00
6 BAR EC TUBE GATE -BLACK
GOVERNMENTAL MANAGEMENT SERVICES	200.01 003392
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/06/24 00003	5/31/24 257	202404 330-57200-46100	*	193.49
WELDED WIRE 2X4X60 100FT
GOVERNMENTAL MANAGEMENT SERVICES	193.49 003393
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/06/24 00185	5/31/24 3397423	202403 310-51300-31500	*	593.00
MARCH GENERAL COUNSEL
KUTAK ROCK LLP	593.00 003394
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/06/24 00176	5/31/24 052024	202405 330-57200-34500	*	400.00
SECURITY 5/10 & 5/25
MICHAEL C LAYNE	400.00 003395

6/13/24 00003	6/01/24	
	6/01/24	
	6/01/24	
	6/01/24	
	6/01/24	
	6/01/24	
	6/01/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
255	202406 310-51300-31300	*	437.50
JUN DISSEMINATION SRVCS
255	202406 310-51300-49100	*	100.00
JUN WEBSITE ADMIN.
255	202406 310-51300-35100	*	133.33
JUN INFORMATION TECH.
255	202406 310-51300-34000	*	4,313.33
JUN MANAGEMENT FEES
255	202406 310-51300-51000	*	.42

202406	310-51300-42000	*	8.59	
202406	310-51300-42500	*	149.40	

OFFICE SUPPLIES 255
POSTAGE 255
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	5,142.57 003396
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/13/24 00054	6/01/24 13129562 202406 330-57200-46500	*	1,592.54
JUNE POOL CHEMICALS
POOLSURE	1,592.54 003397
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/13/24 00073	6/01/24 515	202406 330-57200-46200	*	775.33
JUN JANITORIAL SERVICES
6/01/24 515	202406 330-57200-46400	*	1,192.50
JUN POOL MAINTENANCE SVCS
PRP	--PINERIDGE--	BPEREGRINO

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	9/09/24	PAGE	2
*** CHECK DATES 06/01/2024 - 07/31/2024 ***	PINE RIDGE PLANTATION - GF
BANK A PINE RIDGE PLANTATIO
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/01/24 515	202406 330-57200-34000	*	2,135.83
JUN FIELD MGMT/ADMIN.
6/01/24 515	202406 330-57200-34100	*	5,618.83
JUN FACILITY MGMT
RIVERSIDE MANAGEMENT SERVICES INC	9,722.49 003398
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/24 00038	6/12/24 13590	202406 320-53800-46000	*	270.00

	BOB'S BACKFLOW & PLUMBING CO. INC.										270.00	003399	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
6/19/24 00073	5/31/24 516	202405 330-57200-34110			*						1,497.78			
	MAY FACILITY ASSISTANT												
	RIVERSIDE MANAGEMENT SERVICES INC										1,497.78	003400	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
6/19/24 00073	5/31/24 517	202405 330-57200-34200			*						3,456.20			
	MAY LIFEGUARD												
	RIVERSIDE MANAGEMENT SERVICES INC										3,456.20	003401	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
6/25/24 00183	6/19/24 8953033	202406 320-53800-46000			*						1,120.00			
	ATTEMPT TO STRAIGHTEN ELM												
	6/19/24 8953033	202406 320-53800-46000			*						630.00			
	REMOVAL MISTLETOE CLUSTER												

ANNUAL BACKFLOW TEST

BRIGHTVIEW LANDSCAPE SERVICES,INC	1,750.00 003402
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/24 00107	6/11/24 338	202405 330-57200-34500	*	60.00
MAY EMPLOYMENT FEE
6/11/24 338	202405 330-57200-34500	*	35.00
MAY SCHEDULING FEE
CLAY COUNTY SHERIFF'S OFFICE	95.00 003403
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/24 00106	6/24/24 06242024 202405 330-57200-34500	*	700.00
SECURITY MAY:3,17,24 & 31
MATTHEW EDMONSON	700.00 003404
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/24 00106	6/24/24 06242024 202406 330-57200-34500	*	500.00
SECURITY JUN: 7, 14 &21
MATTHEW EDMONSON	500.00 003405
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/24 00073	6/24/24 520	202406 330-57200-46500	*	174.90
POOL CHEMS. TRICHLOR
6/24/24 520	202406 330-57200-46500	*	51.15
POOL CHEMS. LIQUID BLEACH
6/24/24 520	202406 330-57200-46500	*	14.85
POOL CHEMS. CAL HYPO
RIVERSIDE MANAGEMENT SERVICES INC	240.90 003406
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
PRP	--PINERIDGE--	BPEREGRINO

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	9/09/24	PAGE	3
*** CHECK DATES 06/01/2024 - 07/31/2024 ***	PINE RIDGE PLANTATION - GF
BANK A PINE RIDGE PLANTATIO
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/25/24 00206	6/18/24 06192024 202406 300-36900-10100	*	75.00
RENTAL REFUND
SCOT B DOBSON	75.00 003407
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/02/24 00183	7/01/24 8959005	202407 320-53800-46200	*	12,853.00
JUL LANDSCAPE MAINTENANCE
BRIGHTVIEW LANDSCAPE SERVICES,INC	12,853.00 003408
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/02/24 00039	5/16/24 32276	202405 330-57200-46100	*	74.99
FITNESS PARTS AND REPAIRS
FITNESS PRO	74.99 003409
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/02/24 00176	7/01/24 062024	202406 330-57200-34500	*	1,200.00
SEC: JUN 1,8,15,22,28,29
MICHAEL C LAYNE	1,200.00 003410

7/02/24 00073	6/24/24	
	6/24/24	
	6/24/24	
	6/24/24	
	6/24/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
519	202405 330-57200-46000	*	1,260.40
GENERAL FACILITY MAINT.
519	202405 320-53800-46000	*	1,260.40
GROUNDS REPAIR & MAINT.
519	202405 330-57200-46100	*	391.17
AMENITY - REPAIRS & RPLMT
519	202405 330-57200-46201	*	228.02
JANITORIAL SUPPLIES
519	202405 330-57200-51000	*	28.94
OFFICE SUPPLIES
RIVERSIDE MANAGEMENT SERVICES INC	3,168.93 003411
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/02/24 00076	6/26/24 186309B	202406 320-53800-46400	*	850.00
JUN LAKE MAINTENANCE
THE LAKE DOCTORS INC	850.00 003412

7/09/24 00003	7/01/24	
	7/01/24	
	7/01/24	
	7/01/24	
	7/01/24	
	7/01/24	
	7/01/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
258	202407 310-51300-31300	*	437.50
JUL DISSEMINATION SRVCS
258	202407 310-51300-49100	*	100.00
JUL WEBSITE ADMIN.
258	202407 310-51300-35100	*	133.33
JUL INFORMATION TECH.
258	202407 310-51300-34000	*	4,313.33
JUL MANAGEMENT FEES
258	202407 310-51300-51000	*	.24

202407 310-51300-42000	*	25.98	
202407 310-51300-42500	*	6.30	

OFFICE SUPPLIES 258
POSTAGE 258
COPIES
PRP	--PINERIDGE--	BPEREGRINO

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	9/09/24	PAGE	4
*** CHECK DATES 06/01/2024 - 07/31/2024 ***	PINE RIDGE PLANTATION - GF
BANK A PINE RIDGE PLANTATIO
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
7/01/24 258	202407 310-51300-41000	*	4.81
TELEPHONE
GOVERNMENTAL MANAGEMENT SERVICES	5,021.49 003413
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/09/24 00185	7/03/24 3420862	202404 310-51300-31500	*	130.50
APRIL GENERAL COUNSEL
KUTAK ROCK LLP	130.50 003414
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/09/24 00054	7/01/24 13129562 202407 330-57200-46500	*	1,592.54
JULY POOL CHEMICALS
POOLSURE	1,592.54 003415
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/09/24 00073	7/01/24 521	202407 330-57200-46200	*	775.33
JUL JANITORIAL SERVICES
7/01/24 521	202407 330-57200-46400	*	1,192.50
JUL POOL MAINTENANCE SRVC
7/01/24 521	202407 330-57200-34000	*	2,135.83
JUL FIELD MGMT/ADMIN.
7/01/24 521	202407 330-57200-34100	*	5,618.83
JUL FACILITY MGMT
RIVERSIDE MANAGEMENT SERVICES INC	9,722.49 003416
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/17/24 00073	6/30/24 522	202406 330-57200-34110	*	1,914.10
JUN FACILITY ASSISTANT
RIVERSIDE MANAGEMENT SERVICES INC	1,914.10 003417
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/17/24 00073	6/30/24 523	202406 330-57200-34200	*	6,548.20
JUN LIFEGUARDS
RIVERSIDE MANAGEMENT SERVICES INC	6,548.20 003418
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/17/24 00076	7/10/24 194150B	202407 320-53800-46400	*	850.00
JULY LAKE MAINTENACE
THE LAKE DOCTORS INC	850.00 003419
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	83,208.22
TOTAL FOR REGISTER	83,208.22

PRP	--PINERIDGE--	BPEREGRINO

BrightView 
Landscape Services

INVOICE

Pine Ridge Plantation COD 475 W Town Place Ste 114 St Augustine FL 32092

Customer #:  24488830
Invoice#: 8919113 Invoice Date: 6/1/2024 Cust PO#:

Job Number	Description	Amount	
346100576	Pine Ridge COD Exterior Maintenance For June

LCl.i\OS M ,n\eWLY\C-e
\.?;2().S C,O.  (o2(X)
-s}io)2y

Total invoice amount Tax amount
Balance due	12,853.00

12,853.00
12,853.00	
Terms: Net 15 Days	If you have any questions regarding this invoice, please call 904-292-0716

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

Payment Stub

Customer Account#: 24488830
Invoice#: 8919113 Invoice Date: 6/1/2024

Pine Ridge Plantation COD 475 W Town Piece Ste 114 St Augustine FL 32092

II Amount Due:	$12,853.00	
Thank you for allowing us to seNe you
Please reference the invoice# on your check
and make payable to:
BrightView Landscape Services, Inc.
P.O. Box 740655
Atlanta, GA 30374-0655

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

Invoice

Bill To:
Pine Ridge Plantation COD 475 West Town Place Suite 114
St. Augustine, FL 32092

Invoice #: 256
Invoice Date: 5/31/24
Due Date: 5/31/24
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Tractor Supply (Repair & Replace) - 3/4/24 (Statement Date Closing		29.01	29.01	
3/21/24)				
Tractor Supply (Repair & Replace) - 2/21/24 (Statement Date Closing		171.00	171.00	
3/21/24)				

Total	$200.01	
Payments/Credits	$0.00	
Balance Due	$200.01	

ifs

TRA•CT:rOcRe

f

TractorSupply.com	t .,

1701 BLANDING BLVD	tt-
HIDDLEaURG, FL 32068	t
904-214--:3280

Hcket: 522oa5
Date: 3/4/24	T1me: 4:44 PM
Stora: 542	Register: 1
Cashier: Jacqueline

--·--	-

-
MIE KrztR'n_iff-

.ert.9 ----- ·Amount

3606091	1	26.99	26.99
Subtotal	26.99
Tax	2.02
Total	29.0l

American Express	- SALE

#: 878738

..*A*u*t*h*o*.r*:.*iz*a*t*in3n053 - fMV Ch1p

29,01

•

Terminal ID	001790542000100
Cryptogram	: 6827ESCB18058E27 AID: A000000025010B01
APP: AMERICAN EXPRESS
CVM: NONE / 5E0300
TVR: 0000008000 / TSI : E800
Cfinge   •  •  •   •  ••  o:W  • I agree to pay the above amount according to my card f86uer agreement.

Order Number: 1151388987
Order Date: Feb 21, 2024

SIJPPLYC!

TRAC'IOB

&BAR EC TUBE GATE BLACK 8
SKU# 1362648
Quantity: 1 Price: $159.99
Subtotal: $159.99
This item will ship within 4 days.

Store Pickup Location:
1701 Blanding BLVD
Middleburg, FL 32068

HINGE KT 21N GATE
SKU# 3606091
Quantity: 1 Price: $26.99 Subtotal: $26.99

Store Pickup Location:
1701 Blanding BLVD
Middleburg, FL 32068

Order Summary

Subtotal	$159.99	
Shipping	$112.99	
Tax	0.00	
Total	$171.00	

Payment:
Partial charge
AMEX3053

Billing Address:
475 West Town Pl

11111111	II

Saint Augustine, FL 32092

order Reference Only" Store Use Only

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

Invoice

Bill To:
Pine Ridge Plantation COD 475 West Town Place Suite 114
St. Augustine, FL 32092

Invoice#: 257
Invoice Date: 5/31/24
Due Date: 5/31/24
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Tractor Supply (Repair & Replace) - 4/9/24 (Statement Date Closing
4/21/24)		193.49	193.49	

Total	$193.49	
Payments/Credits	$0.00	
Balance Due	$193.49	

wr  _i)t
Tractor Supply.comi. ,W-
1701 BLANDING BLVD ; MJPDLEBURG, FL 32068
904-214-3280
i:1;c-k;e-t:-;53-3-3:4-2----:==--  ----··---·

late: 4/9/24 3tore: 542 • ashier: M1chele

T111e: 1:07 PM
Reg1ster: 1

179,99

193.49

13.50

Amer1can xpress	- SALE 193.49

no	oo

*********3053 - EMV Ch1p Author zat.1011 #: 864702 Term1nal ID • ·T	17905420001
Cr ptogram	: 492ABOP2159D67A8 AID : A000000025010B01
APP: AMERICAN EXPRESS
CVM: NONE / 5E0300
TVR: 0000008000 / TS! : E800

KUT AK ROCK  LLP
TALLAHASSEE, FLORIDA
Telephone 404-222-4600
Facsimile 404-222-4654

Federal ID 47-0597598

Jim Oliver			
Pine Ridge CDD
Governmental Management Services -	St. Augustine		
Suite 114
475 West Town Place			
St. Augustine, FL 32092		Invoice No. 3397423
16423-1	

May 31, 2024

Re:	Pine Ridge CDD - General Counsel For Professional Legal Services Rendered

Check Remit To: Kutak Rock LLP PO Box 30057
Omaha, NE 68103-1157

03/03/24	G. Lovett	0.50	125.00	Monitor legislative process relating	
03/07/24	W. Haber	0.20	52.00	to matters impacting special districts Review agenda for March meeting	
03/19/24	W. Haber	1.40	364.00	Prepare for and paiiicipate in Board	
03/22/24	W. Haber	0.20	52.00	meeting
Confer with Giles regarding project	
				completion	

TOTAL HOURS	2.30
TOTAL FOR SERVICES RENDERED TOTALCURRENTAMOUNTDUE

$593.00
$593.00

PRIVILEGED AND CONFIDENTIAL
ATTORNEY-CLIENT COMMUNICATION AND/OR WORK PRODUCT

Michael Layne

CCSO OFF-DUTY INVOICE

TO:
PINE RIDGE PLANTATION 4200 PINE RIDGE PARKWAY MIDDLEBURG, FL 32068

Ct&.\¼ /moo I\.oe1l"IG)
l •3 .S72C6. ScC>

loI 2r-'l
FOR:
prmgr@riversidemgtsvc.com

INVOICEDATE DATE:MAY 2024

DATE WORKED	
DESCRIPTION	TIME IN/OUT	
HOURS	
RATE	
AMOUNT	

05/10/2024	Checked amenity center. 5 citizen contactsin the neighborhood. Checked the amenity center, neighborhood patrol. . Amenity center checked. Neighborhood patrol.
Answered a disturbance call in the neighborhood with patrol.	

2200/0200	

4.0	
50.00	
$200.00	

05/25/2024	Checked amenity center, 1 person finishing up in the fitness
center, neighborhood patrol, amenity center, citizen contact, amenity center.	
2200/0200	
4.0	
50.00	
$200.00	
DEPUTY	L.
SIGNATURE:	Total				$400.00	
Make all checks payable to Michael Layne	

Thank you for your business!				

Governmental Management Services, LLC
1001 Bradford Way Kingston, TN 3n63

Invoice

Bill To:
Pine Ridge Plantation CDD 475 West Town Place Suite 114
St. Augustine, FL 32092

Invoice#: 255
Invoice Date: 6/1/24
Due Date: 6/1/24
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Dissemination Agent Services - June 2024 Website Administration -June 2024 Information Technology - June 2024 Management Fees - June 2024
Office Supplies Postage Copies		437.50
100.00
133.33
4,313.33
0.42
8.59
149.40	437.50
100.00
133.33
4,313.33
0.42
1	8.59
149.40	

Total	$5,142.57	
Payments/Credits	$0.00	
Balance Due	$5,142.57	

1707 Townhurst Dr.
Houston TX 77043
(800) 858-POOL (7665)
www.poolsure.com

Invoice	Date Invoice#

6/112024

131295621761

BillTo		Ship To	
GMS, LLC - Pine Ridge Plantation 475 W. Town Place, Suite 114
St. Augustine FL 32092		GMS, LLC - Pine Ridge Plantation 4200 Pine Ridge Pkwy.
Middleburg FL 32068	
Item ID	Description	Qty	Units	Amount	
WM-CHEM-FLAT	Water Management Flat Billing Rate	1	ea	1,533.49	
WM-SHED RENTAL	Monthly rental fee for storage shed	1	ea	10.00	
Fuel Surcharge	Fuel/Environmental Transit Fee	1	ea	49.05	

Subtotal Shipping Cost (FEDEX GROUND)

Vco\ t'v\ \ccJS

l.3'½5. 72.CO.t/{p".:)CsO / 2t.t 2

I

Total Amount Due

1,592.54
0.00
1,592.54
$1,592.54

Remittance Slip

Customer

Amount Due

$1,592.54

Terms	I	Net 20	
Due Date	6/21/2024	
PO#		

13GMS100
hwolee#
1:}1295621761

I

n1::>!'.l fi::>17fi1

IIIIIIIIIIll 111111111111111

Amount Paid		
Make Checks Payable To
Poolsure
PO Box 55372
Houston, TX 77255-5372

	Invoice	

Invoice#:	
515	
Invoice Date:	6/1/2024	
Due Date:
Case:	6/1/2024	
P.O. Number:		

Riverside Management Services, Inc
475 West Town Place Suite 114
St. Augustine, FL 32092

Bill To:
Pine Ridge Plantation 475 West Town Place Suite 114
St. Augustine, FL 32092

Description	Hours/Qty	Rate	Amount		
1.330.57200.46200- Janitorial Services - June 2024 1.330.57200.46400- Pool Maintenance Services. - June 2024 1.330.57200.34000- Contract Administration - June 2024
1.330,57200.34100-Facility Management - Pine Ridge Plantation -		775.33
1,192,50
2,135.83
5,618,83	775.33
1,192.50
2,135.83
5,618.83		
June2024					

Jr1fw7					

Total	$9,722.49	
Payments/Credits	$0.00	
Balance Due	$9,722.49	

Bob's Backflow & Plumbing Services
4640 Subchaser Ct., Ste 113
Jacksonville, FL 32244

Invoice
13590
Invoice Date
6/12/2024

Bill To

Pine Ridge Plantation COD Various Localion Middleburg. FL 32068

Job Location

Pinc Ridge Plantation CDD
cto
GMS/Govcmmcnlal MgmL Svc.'I Inc
475 West Town Place Suite 114 S1 Augustine, FL 32092
.
--=---==--=---=---=---=---=-======-=---==--=---=---  ---------------=---==---=--====--==--=---=---=---=---======

P.O. Number	Terms	Due Date	
	Net 30	7/1212024	

Bob's Backflow &Plumbing Services
4640 Snbchaser Ct., Ste 113
Jacksonville, FL 32244
Phone# (904) 268-8009	Fax# (904) 292-4403
'
Serviced	Descrip ion	Quantity	Price Each	Amount	
	
Backtlnw Test: Backflow Test/ Ccftiticd and submitted to proper
Watet' Utility Provider	i
4200 Pinc ,idgc Pkwy
lrrigalion: " Wilkins 975XL2 Scrjall/ ACJ7514 - PASSED Irrigation: 2" Fcbco 860 Serial# H 16079 - PASSED
Fire: '6" Wilkins 350ADA Serial# V5S97S • PASSED
Fire 8ypasJ : 3/-f' Wilkins 950XLQ Serial# I JC:55234 - PASSF'.D Potable: 2'! Wilkins 975XL Scrialll 2953195 - PASSED

4201-,2 PinF Ridge Pkwy	i
lrrigulion : '.J" Wilkins 975XL2 Scrinl# AHQ7546 - PASSED

ow-ds v.e ,\"Z.	rn ,Y\t
\. 320,S:)Soo. 4loooo
(		Go/12}2.Lj	
6	
45.00	270.00	

Thank you for your business. We appreciate your prompt payment.
P/..a,,t mnkt! rhtt·h J>n.1•11blt 111 H11b'N Hnrk,f/11w a11d /11r/11de _r,mr /11v,1/ce 1111nrber.	Total	$270,00	
	Payments/Credits	$0.00	
	Balance Due	$270.00	

	Invoice	
Invoice#:	
516	
Invoice Date:	5/31/2024	
Due Date:
Case:
P.0. Number:	5/31/2024	

Riverside Management Services, Inc
475 West Town Place Suite 114
St. Augustine, FL 32092

BIii To:
Pine Ridge Plantation 475 West Town Place Suite 114
St. Augustine, FL 32092

Description	Hours/Qty	Rate	Amount

Facility Assistant through May 2024
I ,, · ',r· , 1)  I ,)l '('i , .,;, \ \ I ()
I  ")  ..	\

J yo(:
ii \;).- ,)l_l	56.52	26.50	1,497.78	

Total	$1,497.78	
Payments/Credits	$0.00	
Balance Due	$1,497.78	

	PINE RIDGE COD		

Qty, /Hours	FACIUTY ASSISTANT

Descrlptfon		

Amount	

56.52	
Facility Assistant	$	26.50	$	1,497.78	
	
Covers Period: May 2024			
	GL # 1.330.57200.34110			
	TOTAL DUE:		$	1,497.78	

RMS	PINE RIDGE COMMUNITY DEVELOPMENT DISTRICT ASSISTANT MANAGER BILLABLE HOURS
	FOR THE MONTH OF MAY 2024	

Hours	Employee Description

5/11/24
5/12/24
5/18/24
5/19/24
5/25/24
5/26/24
5/27/24

8,05
8.05
8.12
8.27
8.03
7.93
8.07

	56,52	

S.W.
S,W.
S.W,
S,W.
s.w,
S.W,
S.W.

Completed dally checklist, returned calls and emails Completed daily checklist, returned calls and emails Completed daily checklist, returned calls and emails Completed dally checklist, returned calls and emails Completed daily checklist, returned calls and emails Completed daily checklist, returned calls and emails Completed daily checklist, returned calls and emails

flJ!l>\1 ,,,....., ...

Riverside Management Services, Inc
475 West Town Place Suite 114
St. Augustine, FL 32092

BIii To:
Pine Ridge Plantation 475 West Town Place Suite 114
SI. Augustine, FL 32092

Invoice

Invoice#: 517
Invoice Date: 5/31/2024
Due Date: 5/31/2024
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount
Lifeguards through May 2024
-.J)  .\)(_.), '•._-)  I ',,.z_. '> I\ d" ( '.l

	172.81	20.00	3,456.20	

Total	$3,456.20	
Payments/Credits	$0.00	
Balance Due	$3,456.20	

PINE RIDGE COO UFEGUAROS
Qty./Hours	Description	Amount

172.81	Lifeguards	$	20.00	$ 3,456.20

Covers May 2024
GL # 330.572.3420

TOTAL DUE:	$ 3,456.20

PINE RIDGE PLANTATION COMMUNITY DEVELOPMENT DISTRICT LIFEGUARD BILLABLE HOURS FOR MAY 2024

Date	Hours	Employee	Description	
5/4/24	5.77	S.M.	Lifeguard	
5/4/24	5.75	G.R.	Lifeguard	
5/5/24	5.77	S.M.	Lifeguard	
5/5/24	5.75	G.R,	Lifeguard	
5/11/24	5,85	J.M.	Lifeguard	
5/11/24	5,75	G.R.	lifeguard	
5/11/24	5.8	E,T	Lifeguard	
5/12/24	5,73	S,M.	Lifeguard	
5/12/24	4.45	J.M.	Lifeguard	
5/12/24	5.8	G.R.	Lifeguard	
5/12/24	3.27	E.T	Lifeguard	
5/18/24	5.77	S.M,	Lifeguard	
5/18/24	3,27	J.M.	Lifeguard	
5/18/24	5,85	T.N.	Lifeguard	
5/18/24	4.33	E.T	Lifeguard	
5/19/24	5.77	S.M.	Lifeguard	
5/19/24	4.33	J.M.	Lifeguard	
5/19/24	5.85	T.N.	Lifeguard	
5/19/24	3.33	E.T	lifeguard	
5/25/24	5.77	S,M,	Lifeguard	
5/25/24	3.13	J.M.	Lifeguard	
5/25/24	5.7	T.N.	Lifeguard	
5/25/24	4.22	E,T	lifeguard	
5/26/24	5.77	S.M.	Lifeguard	
5/26/24	4.28	J.M.	Lifeguard	
5/26/24	5.85	T.N.	Lifeguard	
5/26/24	3.32	E.T	Lifeguard	
5/27/24	5,75	S.M.	Lifeguard	
5/27/24	3.35	J.M.	Lifeguard	
5/27/24	5.9	T.N.	Lifeguard	
5/27/24	4.43	E.T	Lifeguard	
5/31/24	4,25	I.A,M.	Lifeguard	
5/31/24	4.25	l.H.M.	Lifeguard	
5/31/24	4.37	T.N,	Lifeguard	
5/31/24	4.28	E,T	Lifeguard	
GRAND TOTAL	  172.81 			

B ightView
I	(,3nds,:..1pe Se:rvke
Sol<it To: 24488830
Pinq_ Rid_ge Plantation CDD 475 iW Town Place Ste 114 St ,iugustine FL 32092

Proit Name: A1tempt to Straighten Leaning Elm Tree Proiect Description: Attempt to Strnightcn Leaning Elm Tree

INVOICE

Customer#:  24488830
Invoice#:	8 53033 Invoice Date: 6/19/2024 Sales Order: 8424149 Cust PO#:

JobiNumber	Descrintion	Oty	UM	Unit Price	Amount	
34	100576	Pine Ridge COD
Attcmpl lo straighten lcaningElm Tree on
Creek Bluff Ln. wi
Remove Mislletoe clusters in 3 Birch Trees
along Camp Ridge

·v.e	•	i
J'lO\.AfCE,	y0-,'2_ f l\'\C..II'\; -
\. ?20. SO?>00. LJ(.,god
l),_.,/	ea/2.,	
1.000	
LS	
1120.00

630.00

Total Invoice Amount
Taxable Amount Tax Amount Balance Due	
1,120.00	
			1.000	LS		630.00	

-!::c\l\CQ.				
			I				
			2y				

1,750.tHl	
						1,750.00	
Ter s: Net 15 Days	1r y,m havt• aoy 4ul'S.li11ns regarding Ihis invnic . plcast' call 1J04 292-071 fi
---·---·-·f-·-·-·-·-·-·-·-·-·-·-·-·-·---·-·-·-·-·-·-·-·-·-·-·-·-·-·-·-·-·-·-·-·-·-·-·-·-·-·-·-·-·-·-·-
Pleau detach .stu/J and remit with )'Ollf payment

Pa' ment Stub
Cus omer Accounl #: 24488830
Inv ice#: 895303.l

II Amount Due:	$1,750.00	II

Inv ice Dale: 6/1912024

Thank you for allowing 11s lo serve ,rou

Please reference 1he invoice# on vour
check and make p_<,1y_a_Qle l<>

Pinc Ridge Plantation CDD 475 W Town Place Ste 114 St Augustine 1-'L 32092

BrightVicw Landsc pe Service.o,;, Inc.
P.O. Box 740655
Atlanta, GA 30374-0655

Please include Customer Number and make
checks payable to: Clay County Sheriff's Office

General Invoice
Customer Copy

cusroMER.  -- - -	-	1Nvo1cEDAiE	lNVOICENUMaeR --  _=	A1Vl UNTPA10	DUE DATE	INvo1csTOTALDU.E
'	-	-	--
PINE RIDGE PLANTATION COD	06/11/2024	338	$0.00	06/26120;!4	$95,00
-	-	'	-

AMOUNT OU

DESCRIPTION	-	QUANTITY	PRICE  UOM	ORIGINAL SILL	AOJUSjEO	PAID	-

OFF DUTY ADMJN
MAY 2024
OFF DUTY SCHEDULING FEE

12.00

1,00

$5.oooooo  EACH

$35.000000  EACH

$60.00	$0.00	$0,00	$60.00

$35.00	$0.00	$0.00	$35.00

Invoice- Tot.ii:	$95.00

u

n

QEGEIVE
JUN 1 7 2024
re.

•••..,..,,,,.,,,,•••·,, ••••,,,,,,• •" "' ,,,,,.,.,	'·• j}< OETACHAND RETURN THE PORTION BELOW WITH YOUR PAYM!::t-tT:>«

Please include Customer Number and make
checks payable to: Clay County Sheriff's Office

Jn11o!ce Data Invoice Number Cus\omer Number Amount Paid

General Invoice
Remlt Portion
06/11/2024

338

79

PINE RIDGE PLANTATION CDD 475 W. TOWN PLACE
SUITE 114•
ST AUGUSTINE, FL 32258

Please include Customer Number and make
checks payable to: Clay County Sheriff's Office

""""""'"'•-=·• ' " ""'"''=' ""•-·•--.o  --	--.-  -----------------

6/11/24, 2:00 PM	clayso.myodiss2.com/ods_print_clienUnvoice_exce!.php?appl=2

CLIENT NAME	INVOICE NUMBER

PINE RIDGE

CLIENT NUMBER	INVOICE DATE

06/11/2024

CLIENT ADDRESS

EVENT	DATE	DESCRIPTION	PERSONNEL	HOURS or	RATE	TOTAL
QUANTITY

0200

1	05/10/24 2200 - 05/11/24	PINE RIDGE

$

Michael Layne

0.00

05/10/24 2200-05/11/24	4.00	$ 0.00
0200

EVENT TOTAL:	(hrs) 4.00	$ 0.00

2

05/25/24 0000 - 05/25/24
0000

PINE RIDGE

https;//clayso.myodiss2.com/ods_prin!;

client_invoice_exceLphp?app!==2

··---- '

1/2

.	1 ..

6/11/24, 2:00 PM	dayso.myodiss2.com/ods_print_client_invoice_excel.php?appl=2

Michael Layne
05/25/24 2200 - 05/26/24
0200

4.00

$	$ 0.00

0.00

EVENT TOTAL:	(hrs} 4.00	$ 0.00

3	06/01/24 0000 - 06/01/24
0000

PINE RIDGE

Michael Layne
06/01/24 2200 - 06/02/24
0200

4.00	$	$ 0.00

0.00

EVENT TOTAL:	(hrs} 4.00	$ 0.00

INVOICE TOTAL:	(hrs) 12.00	$ 0.00

https://clayso.myodiss2.com/ods_ptinLc!fenUnvoice_exce{.php?appl=2	2/2.

Matt Ed Inson
(386) 9 6948

TO:
PINE RID E PLANTATION 4200 PIN RIDGE PARKWAY MIDDLEBVRG, Fl 32068

SecU, ltt.{ IrncA\1t62-\"9
,	.3 o. s12.(:(;)	':.:,60/	I
I..	...:_:::::::: :::	 le Z 4	2.
prmqr@nvei'sidemqtsvc.com

INVOICE DATE
DATE:06/24/1024

DATE:
WORKE4	
DESCRIPTION	TIME
IN/OUT	
HOURS	
RATE	
AMOUNT	
05-03-20 4	Neighborhood Pool and Clubhouse patrol and security	2000-0000	4	$50.00	$200.00	
		Made contact with 4 citizens at pool					
	Patrolled Neighborhood					
05-17-20 4	Neighborhood Pool and Clubhouse patrol and security	1930-2330	4	$50.00	$200.00	
		Made contact with 2 citizens at pool	-					
		Patrolled Neighborhood					
05-24-20 4	Neighborhood Pool and Clubhouse patrol and security	2000-2300	3	$50.00	$150.00	
		Made contact with 2 citizens at pool					
		Patrolled Neighborhood					
05-31-20 4	Neighborhood Pool and Clubhouse patrol and security	2000-2300	3	$50.00	$150.00	
		Made contact with 4 citizens at pool					
		Patrolled Neighborhood					
DEPUTY SIGNATU	
E:	TOTAL				$700.00	
					
	'					
!					
					
I					
	'					
!
i					
!					
'					

						

						

M.alt Edmo son
{386) 931-6/148

'.:::0:,u, 1\t; / m°"1\-012.,

-

\. ;b. s12.00. ?:HSGD
(p/l4ll4

INVOICE DATE
DATE:06/24/2024

TO:
PINE RIDGS PLANTATION 4200 PINE RIDGE PARKWAY MIDDLEBURG, Fl 32068

FOR:
prmgr@riversidemgtsvc.com

DATE )
WORKED	DESCRIPTION	TIME
IN/OUT	
HOURS	RATE	
AMOUNT	
06-07-202	Neighborhood Pool and Clubhouse patrol and security	2030-2330	3	$50.00	$150.00	
'	Made contact with 4 citizens at pool					
		Patrolled Neighborhood					
06-14-202	Neighborhood Pool and Clubhouse patrol and security	2030-2330	3	$50.00	$150.00	
	Made contact with 2 citizens at pool					
I	Patrolled Neighborhood					
06-21-20 4	Neighborhood Pool and Clubhouse patrol and security	1900-2300	4	$50.00	$200.00	

i	Made contact with 3 citizens at pool					
)	Patrolled Neighborhood					
'						
''						
'
'i						
DEPUTY!	TOTAL SIGNATU E:				$500.00	
	'					

						

						

					
I					
'
.					
						
··-	
,.					

Riverside Management Services, Inc
475 West Town Place Suite 114
St. Augustine, FL 32092

Bill To:
Pine Ridge Plantation 475 West Town Place Suite 114
St. Augustine, FL 32092

Invoice

Invoice #: 520
Invoice Dale: 6/24/2024
Due Date: 6124/2024
Case:
P.O. Number: C BUSS 1859

Description	Hours/Qty	Rate	Amount

Pool CHemicals - Trichlor
Pool C emicals - Liquid Bleach
Pool Ctjemlcals - Cal Hypo

loo\ C M\CC,,\s
\.)?i;,	12c.:0. 4<o 0t:>l

	ee/z.s 2-c.i 

174.90
51.15
14.85

174.90
51.15
14.85

Total	$240.90	
Payments/Credits	$0.00	
Balance Due	$240.90	

Bernadette Peregrino

to Pine, me

Tue, Jun 18, 4:03 PM (18
hours ago)

Hi Maria.
I confirmed that the deposit was on the 5/22 deposit slip. Tara please refund rental revenue of $75.00 to below resident. Contact me if you have any questions.

Thank you, 13evvu;u;/ettv'PevegrC-vto­ District Accountant
475 West Town Place Ste 114 Saint Augustine, FL 32092 Tel and Fax: 904-239-5309 bperegrino@gmsnf.com

Begin forwarded message:

From: Pine Ridge Plantation <prmgr@riversidemgtsvc.com>
Subject: rental refund
Date: June 18, 2024 at 3:40:27 PM EDT
To: Bernadette Peregrino <bperegrino@gmsnf.com> Hey Bernadette!
I am in need of a rental check refund. Originally the homeowners had booked the clubhouse and decided
to add on the outdoor rental space and have now decided to go back to the original indoor only plan. The check would have been apart of my deposit for 5/21/24, check #5195 in the amount of $75

Scot B Dobson
4583 Pine Ridge Parkway Middleburg, FL 32068
Thank you and hope you are having a great week so far Maria

Pine Ridge Plantation CDD 4200 Pine Ridge Parkway Middleburg, FL 32068
Office: (904) 291-8878
Email: prmgr@riversidemgtsvc.com
CDD Website: www.pineridqeplantationcdd.com

INVOICE

Pihe Ridge Plantation COD 4 5 W Town Place Ste 114 S Augustine FL 32092

Pine Ridge COD Exterior Maintenance For July

Customer#: Invoice#: Invoice Date: Cust PO#:

24488830
8959005
7/1/2024

Amount
12,853.00

\a, f!\Ct.W\\e 'f'lee,
I. 2D, S ?> CO. 4lo2.C:O
c.,/Z{p/2'1

Total invoice amount Tax amount
Balance due

12,853.00

12,853.00

Terms: Net 15 Days	If you Have any questions regarding this invoice, please call 904-292-0716
-----·-·-------------------------------------t-----------------------------------------------------
Please detach stJf and remit with your payment
Old you kno'-'/ that BrightView now offers auto ACH as a ayment method? Discover the convenience and safety of auto.matic AqH bill payment for your recurring billing. Plea e contact outop,cy@l,rigl}lv1ew0con1 or your branch point of contact for m re information on how to sign up on Auto Pay

Payment !;tub
Customer Ac ounl#: 24488830 Invoice#: 89 9005
Invoice Date:,7/1/2024

Pipe Ridge Plantation COD 47!5 W Town Place Ste 114 Sti Augustine Fl 32092

IIAmount Due:	$12,853.00	II
Thank you for allowing us to serve you
Please reference the invoice # on your check
and make payable to:
BrightView Landscape Services, Inc.
P.O. Box 740655
Atlanta, GA 30374-0655

!NVOl1
Allways lmp ovlng LLC dl>a Fitness Pro I
1400 Village fqu;:ve Blvd 113·293 Tallahassee, L 32312

tracy@wea(ef1tnessrro.com
·t 1 (850) 523-8882
www.weare1i1n0sspro.con1

1◄00 VIUoge Square #3-2t3
Tallahassee, FL 32312
850-523-8882

em to
Pine Ridge Plantation Amenity Center 4200 Pine idge Parkway
Middlebur , FL 32068

Invoice de ails
Invoice no. 32276
Terms: Net 15

#	

Product or service	

Description	

SKU	

Qty	

Rate	

Amount	

1.		SERVICE RE!EST 39700- REPAIRS IDENTIFIED D RING APRIL PM					

2.	1. cs	
May 10, 2024: Estimated labor - Tech		0.25	$115.00	
$28.75	
		repla,:;ed pull nob on d18sl fly. UNIT					
		TESTS CORRkT					

3.	
2a. Parts	
Apr 10, 2024: arts for Repair: MATRIX			$20.19	$20.19	
		YELLOW POP PIN KNOB 3/8"-16					
		THREAD FCP fAAT587					
	!	
	2b. Shipping/ Handling	Ap1: 10, 2024: r;hipping and Handling	$26.05	$26.05	
		Estimate:			

5.		
Service RequEjst Details/Notes: 1.			
		Paramount Pe!'.Fly/ Rear Oelt FS-55 sn:			
		FS550901022 rm adjustment lock pin			
		handle is crac ed and will fall off soon.			
		Should replac yP.Uow lock pin.			
	
\f.favs,to pnv	
Total		$74.99	
	l•••dws1 - .: , l'1

	Overdue		
05/31/2024	

Invoice datr,' 05/16/2024 Duedato: (!5/31/2024

Ship to
Pine Ridge Plantation Amenity Center 4200 Pine Ridge Parkway Middleburg, FL 32068

/\mt'{,¼	Yot-';	¥i-e'yD{;{>(Yte(\

I II

\:3'30, '::)72C:O.LJlo\C:O
\ 2.L\

'

Michael lay, e

TO:
PINE RIDGE bLANTATION 4200 PINER DGE PARKWAY MIDDLEBURG, FL 32068

w\\y

If'\a1,,\-ov
.:J--\'::)DO
1 /1 \2.L\
.
FOR:
prmgr@riversidemgtsvc.com

INVOICE DATE OATE:JUNF. 2074

DATE	DESCRIPTION
WORKED

TIME
.	IN/OUT

HOURS

RATE

AMOUNT

Checked amenity center- unlocked door facing the I ool and unlocked door to kitchen. Everything Inside appearei normal.
06/01/24	Secured both doors and reset the alarm. Neighborho od
patrol, checked the amenity center.
Checked amenity center - all secure, neighborhood ratrol, 06/08/24	checked the amenity center, neighborhood patrol. SI w night
tonight.
Amenity center checked, neighborhood patrol, disab ed
06/15/24	vehicle Oak Moss and Pine Ridge, checked amenity c nter, 2 citizen contacts, checked amenity center

2200/0200

4.0

$SO.OD

$200.00

2130/0130	4.0	$50.00	$200.00	

2200/0200	
4.0	
$50.00	
$200.00	

2100/0100	

4.0	

$50.00	

$200.00	

2030/0030	
4.0	
$50.00	
$200.00	

Amenity center checked, neighborhood patrol, clt!1e contact

06/22/24	at the amenity center, neighborhood patrol, cililen contact, amenity center checked,
Amenity center checked- 8 or 10 folks In the pool a1d 3 In the fitness center as well as the custodian cleaning uf. Pool
06/28/24	was dear by dark, neighborhood patrol, amenity cen er
checked.
Amenity center checked, neighborhood patrol, disab ed

c

06/29/24		vehicle on lantern Light, citizen contact, amenity cer ter checked,

2200/0200

4.0

$50.00

$200.00

DEPUTY SIGNATURE:

!
i

·otal

24.00

$1200.00

Make all checks payable to Michael Layne

Thank yo1 for your business!

Riverside Management Services, Inc
475 West Town Place Suite 114
SI, Augusllna, FL 32092

BIii To:
Pina Ridge Planlallon 475 West Town Place Sulle114
St. Augustine, FL:12092

Invoice
Invoice#: 519 Invoice Dale: 6/24/2024
Due Dale: 6/24/2024
Case:
P.O. Number:

OescrlpUon	Houra/Q\Y	Rate	Amoun.1

Facllll Malnlenance May 1 • May 31, 2024 Malnt nance Supplies

C:iene a..\ '\'c-e,t IY1Ct1M\t'l\l\.lf\ee	\.2l,,0.40
l-?J3 ,S,2.tX), 44,oOO
e1 G,	o.s )2.e ,12.	MC<.,n°¾f"\C...'f\Qe tl,21,,C>.ll
I , °¼ . S::iBco,LIte,ooD
I\M fl1¼ it \Q.S	\2.12\1\()Ceme.A,k-  .i-391,,1
\.?, o, 572.liG.L\l,,\60
·J0-nrt0-e.1a...\	u.y;:ihe-s- 52-28.02
\.	O,S1'2◊6,L-llo2..0\
,	0	. \ce. S\.A.,rt>he.s - -r 2s .9Y
I .3 O, 'S72..0/6.,,S--\6- Q--,
./·c---•..	J /zs)2L]
- ..	

2,620.80
648.13

2,520.80
648.13

Total	$3,168.93
PaymentsfCredlts	$0.00
Balance Due	$3,168.93

RMS	PINE RIDGE PLANTATION COMMUNITY DEVELOPMENT DISTRICT MAINTENANCE BILLABLE HOURS
	FOR THE MONTH OF MAY 2024	

Date	Hours	Employee	Description	
5/2/24	3.58	J.M.	Removed debris from amenity center, pool, common areas, playground and roadways,	
			checked and changed all trash receptacles, emptied and restocked dog waste receptacles	
5/3/24	4,65	R.A.	Wet down picnic tables and playground benches, scrubbed and cleaned to prep for paint using all in one wood cleaner, began painting and put two coats on picnic table and benches,	
			researched erosion ditch the a resident pointed out by pond, picked up supplies	
5/6/24	3	R.A.	Worked on installing grip tape on water slide steps	
5/6/24	3.5	J.S.	Worked on installing grip tape on water slide steps	
5/7/24	2.6	R.A.	Finished grip tape on slide stairs, drilled out and replaced hinge point bolts for a pool deck	
			lounge chair, drilled and replace tock bolt for main entrance gate	
5/7/24	3	J.M.	Checked and changed all trash receptacles, emptied and restocked all dog waste receptacles,	
			removed debris from amenity center, pool, common areas, playground and roadways	
5/9/24	3.13	J.M.	Removed debris from amenity center1 pool, common areas, playground and roadways,
checked and changed all trash receptacles, emptied and restocked dog waste receptacles	
5/13/24	1.33	R.A.	Picked up supplies, hung windscreens and secured with zip-ties	
5/13/24	1.5	J.S.	Resecured windscreens to fence on basketball courts	
5/14/24	3.02	J.M.	Checked and changed all trash receptacles, emptied and restocked all dog waste receptacles,	
			removed debris from amenity center, pool, common areas, playground and roadways	
5/16/24	1.5	R.A.	Windscreen came down during sto,m, re-hung windscreen, applied heavy duty zip ties	
			along mid row lo help secure	
5/16/24	3.33	J.M.	Removed debris from amenity center, pool, common areas, playground and roadways, checked and changed all trash receptacles, emptied and restocked dog waste receptacles	
5120/24	2.22	R.A.	Cleaned out ash from grills and pressure washed, removed most screens from windows,	
			cleaned windows and screens and re-installed screens, secured decorative rope railing next	
			to pool zero ent,y	
5/20/24	3	J.S.	Pressure washed screens, grills and installed screens back In place, secure rope to railing	
			on pool deck	
5/21/24	3.2	J.M.	Checked and changed all trash receptacles, emptied and restocked all dog waste receptacles,	
			removed debris from amenity center, pool, common areas, playground and roadways	
5/22/24	4	R.A.	Removed pavers and added paver base, leveled out pavers and filled joints with polymeric	
			sand, picked up pallets from conservation area and disposed of, picked up supplies	
5/22/24	3.88	J.S.	Picked up pavers, added sand and leveled out on front walk, added paver base and filled
joints with polymeric sand, picked up empty pallets from conservation area and disposed	
			of them	
5/23/24	3.02	J.M.	Removed debris from amenity center, pool, common areas, playground and roadways,
checked and changed all trash receptacles, emptied and restocked dog waste receptacles	
5/28/24	5.68	J.M.	Straightened and organized pool deck furniture, removed debris from amenity center, pool,	
			common areas, playground and roadways, checked and changed all trash receptacles,	
			emptied and restocked dog waste receptacles	
5/20/24	3.88	J.M.	Checked and changed all trash receptacles, emptied and restocked all dog waste receptacles,	
	
		removed debris from amenity center, pool, common areas, playground and roadways	
TOTAL	  63,02 			
MILES	
	0			'Mileage is reimbursable per section 112.061 Florida Statutes Mileage Rate 2009-0.445	

PINE RIDGE

MAINTENANCE BILLABLE PURCHASES

Period Ending 6/05/24

DISTRICT PR
PINE RIDGE	Q.hl.!;	SUPPLIES	PRICE	EMPLOYEE	
	4/26/24	Phillips AED Adult Pad Cartridge	90.85	M.C,	
	4/26/24	CPR Rescue Mask with Case 5pk (2)	63,85	M.C.	
	5/8/24	Envelopes 500ct	28,96	M.C.	
	5/8/24	5x8 American Flag	43.69	M.C.	
	5/8/24	Ftnger Tfp Pulse Ox!meter Monitor	11.37	M.C.	
	5/8124	Tourniquet Kit 1Opk	68.99	M.C.	
	5110124	Toilet Paper	37.00	M.C.	
	5/10124	Paper Towels	37.01	M.C,	
	5113124	Zip Ties 500ct	51.04	R.A.	
	5/22124	Po meric Sand 401b	31.02	R.A.	
	5122124	Paver Base	6.07	R.A.	
	5122124	Paver Base (4)	24.29	R.A.	
	5/28/24	42 Gallon Trash Bags 200ct	122,98	M.C.	
	5131/24	Toilet Paper 18 Rolls	31.03	M.C.	
TOTAL 	$648.13 

I	PLEASE. fill OUT BELOW If PAYING	BY CREDIT CARD	

''	:	.	
I . , - "
!	

MAKE CHECK pAYABI f IO·

t11

""  ...., .,.,...

".- ,,!•:. r' i· ', !· ·:. ' •.
Post Office! Box 20122
Tampa, FL 3622-0122
(904) 262-Sp00

I

ADDRESSEE
□
1
Pine iidge Plantation COD - Governmental Mana,eement Services
475 '('Jest Town Pl
sumt 114
St Aul'ustlne, FL 32092

000000 00,S-,°"""'"""'°'8630900000000,00069

!

Pine RidgJ Plantation CDD • Govern 4200 Pine Rid Invoice Du Date 6/13/2024	Invoice	
ePkwy Middleburg, FL 32068 186309B	PO#	

Invoice Date	
Description	
Quantity	
Amount	
Tax	
Total	

6/3/2024	

Water Management - Monthly		

$850.00	

$0,00	

$850.00	
	u:,'1£_ \Y'Cl,.\Y\\e.
1,\?:>w, :, iro. y<i,Yro	

Please remit payment fur this month1s invoice,

Please proilde remittance Information when submitting A<1vments, otheiwise ayments will be applied to the oldest outstan ing invoices.
I	I		

Credits
Adjustment	

$0.00
$0.00
AMOUNT DUE	

i

ACCQl INT N\IMflfR	QATf	BAI ANCE
719342	6/26/2024	$850.00

The Lake Doctors
Post Office Box 20122
Tampa, FL 33622-0122

Please Return this invoice with your payment and notify us of any changes to your contact information.

 Total Account Balance induding this invoice:	
I

I

I

$850.00

I  This IDl!!!i!:e Total:  I

$850.00	I

I

Click the "Pay Now" lir'k to submit payment by ACH
C111tom11r	719342
Portal R19j1tr1tlon #;	26CE8D26
C111tomer tmall(s):	prmgr@rlversldemgtsvc.com
C111tomer ortal Link:	www.lakedoctors.com/contact us/

Corporate Address
4651 Salisbury Rd, Suite 155
J;,cksonville, FL 32256

Set Up custo, er Portal to pay invoices online, set up recurring	yments, view payment history, and edit contact Information