Longleaf Pine Community Development District
3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817; Phone 407-723-5900; Fax 407-723-5901 www.longleafpinecdd.com

The following is the Agenda for the meeting of the Board of Supervisors for the Longleaf Pine Community Development District, scheduled to be held Thursday, July 20, 2023, at 2:00 p.m. at the 680 Crosswater Parkway Ponte Vedra, Florida 32081. Questions or comments on the Board Meeting or proposed agenda may be addressed to Vivian Carvalho at carvalhov@pfm.com or (407) 723-5900. A quorum (consisting of at least three of the five Board Members) will be confirmed prior to the start of the Board Meeting.

If you would like to attend the Board Meeting by phone, you may do so by dialing:

Call in number: 1-844-621-3956 Passcode: 2536 634 0209 #
Join online: https://pfmcdd.webex.com/join/carvalhov

BOARD OF SUPERVISORS’ MEETING AGENDA
Roll Call to Confirm Quorum
Public Comment Period

Administrative Matters

Consideration of the Minutes of the April 20, 2023, Board of Supervisors Meeting

General Business Matters

Public Hearing on the Adoption of the District’s Annual Budget
Public Comments and Testimony
Board Comments
Consideration of Resolution 2023-04, Adopting the Fiscal Year 2023 Budget and Appropriating Funds
Consideration of Resolution 2023-05, Imposing Special Assessment and Certifying an Assessment Roll
Consideration of Resolution 2023-06, Adopting the Annual Meeting Schedule for Fiscal Year 2023-2024
Letter from the Supervisor of Elections - St. Johns County
Ratification of Payment Authorizations # 40 – 43
Ratification of Requisitions #42 – 45
Review of District Financial Statements

Other Business

Staff Reports District Counsel District Engineer District Manager

Supervisor Requests and Audience Comments Adjournment

LONGLEAF PINE COMMUNITY DEVELOPMENT DISTRICT

Minutes of the April 20, 2023, Board of Supervisors Meeting

MINUTES OF MEETING

LONGLEAF	PINE	COMMUNITY	DEVELOPMENT DISTRICT BOARD OF SUPERVISORS MEETING
Thursday, April 20, 2023, at
12:15 p.m.
680 Crosswater Parkway Ponte Vedra, FL 32081

Board Members present at roll call in person or via phone: Kelly White	Chairperson
James Stowers	Vice Chairperson
Andy Hagan	Assistant Secretary

Also, Present in person or via phone:

Vivian Carvalho	District Manager-PFM Group Consulting LLC	
Katie Buchanan	District Counsel- Kutak Rock LLP		
Jorge Jimenez	PFM Group Consulting LLC	(via phone)	
Amy Champagne	PFM Group Consulting LLC	(via phone)	
Mike Veazey	ICI Homes- Project Manager		

FIRST ORDER OF BUSINESS	Call to Order and Roll Call

The meeting was called to order at 12:19 p.m. Ms. Carvalho proceeded with roll call and confirmed quorum to proceed with the meeting. Those in attendance are outlined above.

Public Comment Period

There were no other public comments.

SECOND ORDER OF BUSINESS	General Business Matters

Consideration of Minutes of the July 21, 2022, Board of Supervisors Meeting

The Board reviewed the minutes from the July 21, 2022, Board of Supervisors meeting.

ON MOTION by Ms. White, seconded by Mr. Hagan, with all in favor, the Board approved the Minutes of the July 21, 2022, Board of Supervisors Meeting.

Consideration		of Resolution	2023-01,
Adopting	Record
1 | P age

Retention Policy

Ms. Buchanan reviewed the electronic records policy.

ON MOTION by Mr. Hagan, seconded by Ms. White, with all in favor, the Board approved Resolution 2023-01, Adopting Record Retention Policy.

Ratification of Resolution 2023-02, Adopting Revised
Budget FY 2022

ON MOTION by Ms. White, seconded by Mr. Hagan, with all in favor, the Board ratified Resolution 2023-02, Adopting Revised Budget FY 2022.

Consideration		of Resolution	2023-03, Approving a Preliminary Budget for Fiscal Year 2024 and Setting a Public Hearing Date [Suggested Date, July 20, 2023]

Ms. Carvalho noted that the Total Net Revenue is $187,945.00.

ON MOTION by Ms. White, seconded by Mr. Hagan, with all in favor, the Board approved Resolution 2023-03, Approving a Preliminary Budget for Fiscal Year 2024 and Setting a Public Hearing Date for July 20, 2023, at 2:00 p.m.at this location.

Ratification of Grau & Associates Engagement Letter for FY 2022 Audit

ON MOTION by Ms. White, seconded by Mr. Stowers, with all in favor, the Board ratified the Grau & Associates Engagement Letter for FY 2022 Audit.

Ratification of Landscape and Irrigation Maintenance Agreement with the Tree Amigos

2 | P age

ON MOTION by Mr. Hagan, seconded by Mr. Stowers, with all in favor, the Board ratified the Landscape and Irrigation Maintenance Agreement with the Tree Amigos.

Ratification	of	Funding Requests # 23-31

ON MOTION by Mr. Stowers, seconded by Ms. White, with all in favor, the Board ratified Funding Requests # 23-31.

Ratification	of	Payment Authorizations Nos. 32 – 39

ON MOTION by Ms. White, seconded by Mr. Hagan, with all in favor, the Board ratified Payment Authorizations Nos. 32 – 39.

Ratification of Requisitions Nos. 4 – 41

ON MOTION by Ms. White, seconded by Mr. Hagan, with all in favor, the Board ratified Requisitions Nos. 4 – 41.

Review of District Financial Statements

The Board reviewed the District Financials as of February 28, 2023.

THRID ORDER OF BUSINESS	Other Business	
	Staff Reports	
District Counsel – No report.		
District Engineer – Not present.		

District Manager – Ms. Carvalho stated that the next meeting is scheduled for July 20, 2023, at 2:00 p.m. at this location.

Audience	Comments	and Supervisors Requests

3 | P age

There were no supervisor requests at this time.

FOURTH ORDER OF BUSINESS	Adjournment

As there are no additional items to come before the Board, Ms. Carvalho requested a motion to adjourn the meeting.

ON MOTION by Ms. White, seconded by Mr. Stowers, with all in favor, the April 20, 2023, Board of Supervisors’ Meeting of Longleaf Pine CDD was adjourned at 12:20 p.m.

Secretary / Assistant Secretary	Chairperson / Vice Chairperson

4 | P age

LONGLEAF PINE COMMUNITY DEVELOPMENT DISTRICT

Resolution 2023-04,
Adopting the Fiscal Year 2023 Budget and Appropriating Funds

RESOLUTION 2023-04

THE ANNUAL APPROPRIATION RESOLUTION OF THE LONGLEAF PINE COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2023 AND ENDING SEPTEMBER 30, 2024; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2023, submitted to the Board of Supervisors (“Board”) of the Longleaf Pine Community Development District (“District”) proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2023 and ending September 30, 2024 (“Fiscal Year 2023/2024”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least two days before the public hearing; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.

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

SECTION 1.   BUDGET

The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

b.	The Proposed Budget, attached hereto as Exhibit A, as amended by the Board, is
hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.	
c.	The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Longleaf Pine Community Development District for the Fiscal Year Ending September 30, 2024.”	
d.	The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption and shall remain on the	
website for at least 2 years.

SECTION 2.	APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2023/2024, the sum of $	 to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND	$	

DEBT SERVICE FUND (SERIES 2021)	$	

TOTAL ALL FUNDS	$	

SECTION 3.	BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2023/2024, or within 60 days following the end of the Fiscal Year 2023/2024, may amend its Adopted Budget for that fiscal year as follows:

A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000

or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must ensure that any amendments to the budget under paragraph c. above are posted on the District’s website within 5 days after adoption and remain on the website for at least 2 years.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 	 DAY OF 	, 2023.

ATTEST:	LONGLEAF PINE COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By:	 Its:	

Exhibit A: Fiscal Year 2023/2024 Budget

Exhibit A

Fiscal Year 2023/2024 Budget

Longleaf Pine CDD
Approved Proposed O&M Budget FY 2024

Year To Date

	Actuals Through		Anticipated April -		Anticipated FY		FY 2023 Adopted		FY 2024 Approved	
	3/31/23		September		2023 Totals		Budget		Proposed Budget	

Revenues										
Assessments	$	87,422.50		$	87,422.50		$	174,845.00		$	174,845.00		$	187,945.00	
Developer Contributions	5,000.00		-		$	5,000.00		$	-		$	-	
Net Revenues	$	92,422.50		$	87,422.50		$	179,845.00		$	174,845.00		$	187,945.00	
General & Administrative Expenses										
Public Officials' Insurance	2,250.00		-		$	2,250.00		$	2,250.00		$	2,250.00	
Trustee Services	-		6,000.00		6,000.00		6,000.00		6,000.00	
District Management	12,499.98		12,500.02		25,000.00		25,000.00		27,500.00	
Engineering	-		4,375.00		4,375.00		8,750.00		8,750.00	
Dissemination Agent	-		5,000.00		5,000.00		5,000.00		5,000.00	
District Counsel	577.00		4,375.00		4,952.00		8,750.00		8,750.00	
Assessment Administration	-		-		-		-		10,000.00	
Reamortization	-		125.00		125.00		250.00		250.00	
Audit	-		3,800.00		3,800.00		3,800.00		3,800.00	
Arbitrage	-		1,000.00		1,000.00		1,000.00		1,000.00	
Legal Advertising	154.00		750.00		904.00		1,500.00		1,500.00	
Office Miscellaneous	1.71		500.00		501.71		1,000.00		1,000.00	
Dues, Licenses, and Fees	175.00		-		175.00		175.00		175.00	
Web Site Maintenance	640.00		2,480.00		3,120.00		2,520.00		3,120.00	
Meeting Room	-		250.00		250.00		500.00		500.00	
Landscape Maintenance	-		33,600.00		33,600.00		33,600.00		33,600.00	
Landscape Improvements	-		2,000.00		2,000.00		2,000.00		2,000.00	
Irrigation Repairs & Maintenance	-		2,000.00		2,000.00		2,000.00		2,000.00	
Utilites	-		33,600.00		33,600.00		33,600.00		33,600.00	
General Insurance	2,750.00		-		2,750.00		2,750.00		2,750.00	
Total Master Expenses	$	19,047.69		$	112,355.02		$	131,402.71		$	140,445.00		$	153,545.00	

Maintenance of Trees/Wetlands	
-		
1,000.00		
1,000.00		
1,000.00		
1,000.00	
Lake Maintenance	-		22,800.00		22,800.00		22,800.00		22,800.00	
Fountain Maintenance	-		1,000.00		1,000.00		1,000.00		1,000.00	
Field Management	-		9,600.00		9,600.00		9,600.00		9,600.00	
Total Neighborhood Expenses	$	-		$	34,400.00		$	34,400.00		$	34,400.00		$	34,400.00	

Total Expenses	
 $	19,047.69 		
 $	146,755.02 		
 $	165,802.71 		
 $	174,845.00 		
 $	187,945.00 	
Net Income (Loss)	$	73,374.81		$	(59,332.52)		$	14,042.29		$	-		$	-	

Units		

426		

$	441.19			
					Net		Gross			
Master Units	426				$	360.43		$	383.44			
Neighborhood Units	153				            $	224.84			$	239.19 			
			 Total			$	585.27			$	622.63 			

Direct Bill/Funding Agreement	273	Master Only	$	98,398.56	$	104,679.32	
Direct Bill (Phase 1)	153	Neighborhood & Master	$	89,546.44	$	95,262.17	
Total	426		$ 187,945.00	$	199,941.49	

Longleaf Pine CDD
Approved Proposed Debt Service Fund Budget Series 2005A Special Assessment Bonds FY 2024

Approved Proposed FY 2024
	Budget	

Revenues:	
Special Assessments	$879,400	
Total Revenues		$879,400	

Expenditures:		
Series 2021 - Interest 11/1/23	$247,575	
Series 2021 - Princepal 5/1/24	$140,000	
Series 2021 - Interest 5/1/24	$247,575	
Total Expenditures		$635,150	

Excess Revenues / (Expenditures)		$244,250

11/1/24 Interest Series 2021	$244,250

LONGLEAF PINE COMMUNITY DEVELOPMENT DISTRICT

Resolution 2023-05, Imposing Special Assessment and
Certifying an Assessment Roll

RESOLUTION 2023-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LONGLEAF PINE COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2023/2024; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Longleaf Pine Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and

WHEREAS, the District is located in St. Johns County, Florida (“County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget(s) (“Adopted Budget”) for the fiscal year beginning October 1, 2023 and ending September 30, 2024 (“Fiscal Year 2023/2024”), attached hereto as Exhibit “A;” and

WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and

WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and

WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and

WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Adopted Budget; and

WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2023/2024; and

WHEREAS, it is in the best interests of the District to adopt the assessment roll (“Assessment Roll”) attached to this Resolution as Exhibit “B,” and to directly collect the special assessments as identified in the Assessment Roll; and

WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll adopted herein, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.

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

SECTION 1.  BENEFIT & ALLOCATION FINDINGS. The Board hereby finds and determines that the provision of the services, facilities, and operations as described in Exhibit “A” confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands, as shown in Exhibits “A” and “B,” is hereby found to be fair and reasonable.

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 170, 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District and in accordance with Exhibits “A” and “B.” The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.

SECTION 3.	Collection and Enforcement; Penalties; Interest.

Direct Bill Assessments. The operations and maintenance special assessments will be collected directly by the District in accordance with Florida law, as set forth in Exhibits “A” and “B.” Operation and maintenance assessments directly collected by the District are due according to the following schedule: 25% due no later than October 15, 2023; 25% due no later than January 15, 2024; 25% due no later than April 15, 2024; and 25% due no later than July 15, 2024. In the event that an assessment payment is not made in accordance with the schedule stated above, the whole assessment – including any remaining partial, deferred payments for Fiscal Year 2023/2024, shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent assessments shall accrue at the rate of any bonds secured by the assessments, or at the statutory prejudgment interest rate, as applicable. In the event an assessment subject to direct collection by

the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170, Florida Statutes, or other applicable law to collect and enforce the whole assessment, as set forth herein.

Future Collection Methods. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

SECTION 4.	ASSESSMENT ROLL.  The Assessment Roll, attached to this Resolution as
Exhibit “B,” is hereby certified for collection. The proceeds therefrom shall be paid to the District.

SECTION 5.  Assessment Roll Amendment. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution, and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.

SECTION 6. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

PASSED AND ADOPTED this 	 day of 	, 2023.

ATTEST:	LONGLEAF PINE COMMUNITY
DEVELOPMENT DISTRICT

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

Exhibit A:	Budget
Exhibit B:	Assessment Roll

Exhibit A
Budget

Longleaf Pine CDD
Approved Proposed O&M Budget FY 2024

Year To Date

	Actuals Through		Anticipated April -		Anticipated FY		FY 2023 Adopted		FY 2024 Approved	
	3/31/23		September		2023 Totals		Budget		Proposed Budget	

Revenues										
Assessments	$	87,422.50		$	87,422.50		$	174,845.00		$	174,845.00		$	187,945.00	
Developer Contributions	5,000.00		-		$	5,000.00		$	-		$	-	
Net Revenues	$	92,422.50		$	87,422.50		$	179,845.00		$	174,845.00		$	187,945.00	
General & Administrative Expenses										
Public Officials' Insurance	2,250.00		-		$	2,250.00		$	2,250.00		$	2,250.00	
Trustee Services	-		6,000.00		6,000.00		6,000.00		6,000.00	
District Management	12,499.98		12,500.02		25,000.00		25,000.00		27,500.00	
Engineering	-		4,375.00		4,375.00		8,750.00		8,750.00	
Dissemination Agent	-		5,000.00		5,000.00		5,000.00		5,000.00	
District Counsel	577.00		4,375.00		4,952.00		8,750.00		8,750.00	
Assessment Administration	-		-		-		-		10,000.00	
Reamortization	-		125.00		125.00		250.00		250.00	
Audit	-		3,800.00		3,800.00		3,800.00		3,800.00	
Arbitrage	-		1,000.00		1,000.00		1,000.00		1,000.00	
Legal Advertising	154.00		750.00		904.00		1,500.00		1,500.00	
Office Miscellaneous	1.71		500.00		501.71		1,000.00		1,000.00	
Dues, Licenses, and Fees	175.00		-		175.00		175.00		175.00	
Web Site Maintenance	640.00		2,480.00		3,120.00		2,520.00		3,120.00	
Meeting Room	-		250.00		250.00		500.00		500.00	
Landscape Maintenance	-		33,600.00		33,600.00		33,600.00		33,600.00	
Landscape Improvements	-		2,000.00		2,000.00		2,000.00		2,000.00	
Irrigation Repairs & Maintenance	-		2,000.00		2,000.00		2,000.00		2,000.00	
Utilites	-		33,600.00		33,600.00		33,600.00		33,600.00	
General Insurance	2,750.00		-		2,750.00		2,750.00		2,750.00	
Total Master Expenses	$	19,047.69		$	112,355.02		$	131,402.71		$	140,445.00		$	153,545.00	

Maintenance of Trees/Wetlands	
-		
1,000.00		
1,000.00		
1,000.00		
1,000.00	
Lake Maintenance	-		22,800.00		22,800.00		22,800.00		22,800.00	
Fountain Maintenance	-		1,000.00		1,000.00		1,000.00		1,000.00	
Field Management	-		9,600.00		9,600.00		9,600.00		9,600.00	
Total Neighborhood Expenses	$	-		$	34,400.00		$	34,400.00		$	34,400.00		$	34,400.00	

Total Expenses	
 $	19,047.69 		
 $	146,755.02 		
 $	165,802.71 		
 $	174,845.00 		
 $	187,945.00 	
Net Income (Loss)	$	73,374.81		$	(59,332.52)		$	14,042.29		$	-		$	-	

Units		

426		

$	441.19			
					Net		Gross			
Master Units	426				$	360.43		$	383.44			
Neighborhood Units	153				            $	224.84			$	239.19 			
			 Total			$	585.27			$	622.63 			

Direct Bill/Funding Agreement	273	Master Only	$	98,398.56	$	104,679.32	
Direct Bill (Phase 1)	153	Neighborhood & Master	$	89,546.44	$	95,262.17	
Total	426		$ 187,945.00	$	199,941.49	

Longleaf Pine CDD
Approved Proposed Debt Service Fund Budget Series 2005A Special Assessment Bonds FY 2024

Approved Proposed FY 2024
	Budget	

Revenues:	
Special Assessments	$879,400	
Total Revenues		$879,400	

Expenditures:		
Series 2021 - Interest 11/1/23	$247,575	
Series 2021 - Princepal 5/1/24	$140,000	
Series 2021 - Interest 5/1/24	$247,575	
Total Expenditures		$635,150	

Excess Revenues / (Expenditures)		$244,250

11/1/24 Interest Series 2021	$244,250

Exhibit B
Assessment Roll

strap	
0096800000	
0098200040	
0098200041	
0098210000	
0098210001	
0098210010	
0098210020	
0098210030	
0098210040	
0098210050	
0098210060	
0098210070	
0098210080	
0098210090	
0098210100	
0098210110	
0098210120	
0098210130	
0098210140	
0098210150	
0098210160	
0098210170	
0098210180	
0098210190	
0098210200	
0098210210	
0098210220	
0098210230	
0098210240	
0098210250	
0098210260	
0098210270	
0098210280	
0098210290	
0098210300	
0098210310	
0098210320	
0098210330	
0098210340	
0098210350	
0098210360	
0098210370	
0098210380	
0098210390	
0098210400	
0098210410	

Gross DS	Gross O&M

1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	

0098210420	
0098210430	
0098210440	
0098210450	
0098210460	
0098210470	
0098210480	
0098210490	
0098210500	
0098210510	
0098210520	
0098210530	
0098210540	
0098210550	
0098210560	
0098210570	
0098210580	
0098210590	
0098210600	
0098210610	
0098210620	
0098210630	
0098210640	
0098210650	
0098210660	
0098210670	
0098210680	
0098210690	
0098210700	
0098210710	
0098210720	
0098210730	
0098210740	
0098210750	
0098210760	
0098210770	
0098210780	
0098210790	
0098210800	
0098210810	
0098210820	
0098210830	
0098210840	
0098210850	
0098210860	
0098210870	
0098210880	

 	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,459.66	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	

0098210890	
0098210900	
0098210910	
0098210920	
0098210930	
0098210940	
0098210950	
0098210960	
0098210970	
0098210980	
0098210990	
0098211000	
0098211010	
0098211020	
0098211030	
0098211040	
0098211050	
0098211060	
0098211070	
0098211080	
0098211090	
0098211100	
0098211110	
0098211120	
0098211130	
0098211140	
0098211150	
0098211160	
0098211170	
0098211180	
0098211190	
0098211200	
0098211210	
0098211220	
0098211230	
0098211240	
0098211250	
0098211260	
0098211270	
0098211280	
0098211290	
0098211300	
0098211310	
0098211320	
0098211330	
0098211340	
0098211350	

 	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	

0098211360	
0098211370	
0098211380	
0098211390	
0098211400	
0098211410	
0098211420	
0098211430	
0098211440	
0098211450	
0098211460	
0098211470	
0098211480	
0098211490	
0098211500	
0098211510	
0098211520	
0098211530	
0098320000	

 	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	
1,605.63	622.63	

237,195.13	
95,262.39	
14,231.71	5,715.74	
222,963.42	89,546.65	
273 408,861.58	98,398.35	

631,825.00 187,945.00

635,000.00

LONGLEAF PINE COMMUNITY DEVELOPMENT DISTRICT

Resolution 2023-06,
Adopting the Annual Meeting Schedule for Fiscal Year 2023-2024

RESOLUTION 2023-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LONGLEAF PINE COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2023-2024

WHEREAS, the Longleaf Pine Community Development District (the "District") is a local unit of special-purpose government organized and existing in accordance with Chapter 2004-423, Laws of Florida; and

WHEREAS, the District is required by Florida law to prepare an annual schedule of its regular public meetings which designates the date, time and location of the District’s meetings; and

WHEREAS, the Board has proposed the Fiscal Year 2023-2024 annual meeting schedule as attached in Exhibit A;

NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF THE LONGLEAF PINE COMMUNITY DEVELOPMENT DISTRICT

The Fiscal Year 2023-2024 annual public meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and will be published in accordance with the requirements of Florida law.

This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED THIS 	 DAY OF JULY, 2023.

ATTEST:	LONGLEAF PINE COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chair/Vice Chair

EXHIBIT “A”

BOARD OF SUPERVISORS MEETING DATES LONGLEAF PINE COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2023-2024

October 19, 2023
January 18, 2024
April 18, 2024
July 18, 2024

All meetings will convene at 2:00 p.m. at 680 Crosswater Parkway, Ponte Vedra, FL 32081

LONGLEAF PINE COMMUNITY DEVELOPMENT DISTRICT

Letter from the Supervisor of Elections
- St. Johns County

April 21, 2023

Longleaf Pine Community Development District Attn: Vivian Carvalho, Sr. Dist. Manager
3501 Quadrangle Blvd, Ste. 270
Orlando, FL 32817 Dear Ms. Carvalho:
In response to your request regarding Section 190.006(3)(a)(2)(d), Florida Statutes, the following information is applicable for:

Longleaf Pine COD

16 registered voters in St. Johns County

This number is based on the streets within the legal description on file with this office as of April 15, 2023.

Please contact us if we may be of further assistance.

Vicky C. 0		es Supervis	of Elections

VO/db

4455 Avenue A  #101 •St.Augustine, FL 32095 • P 904.823.2238 • F 904.823.2249 • votesjc.gov

LONGLEAF PINE COMMUNITY DEVELOPMENT DISTRICT

Payment Authorizations # 40 – 43

LONGLEAF PINE
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 040
4/6/2023

Item	Vendor	Invoice	General Fund	
No.		Number	FY 2023	

1	
Kutak Rock
District Counsel Through 02/28/22	

3197333	

$	308.00	
				
		TOTAL	$	308.00	

Please Return To:
Longleaf Pine CDD
c/o PFM Group Consulting, LLC 3501 Quadrangle Blvd. Ste. 270
Orlando, FL 32817-8329

LONGLEAF PINE
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 041 4/14/2023

Item	Vendor	Invoice	General Fund	
No.		Number	FY 2023	

1	
Jacksonville Daily Record
Legal Advertising on 04/13/23	

23-00193J	

$	86.00	
2	PFM Group Consulting			
	District Management Fee: April 2023	DM-04-2023-27	$	2,083.33	
				
		TOTAL	$	2,169.33	

'"13o ember

Please Return To:
Longleaf Pine COD
c/o PFM Group Consulting, LLC 3501 Quadrangle Blvd. Ste. 270
Orlando, FL 32817-8329

LONGLEAF PINE
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 042
5/5/2023

Item	Vendor	Invoice	General Fund	
No.		Number	FY 2023	

1	
Kutak Rock
District Counsel Through 03/31/23	

3210627	

$	252.17	
				
		TOTAL	$	252.17	

Bo Member

Please Return To:
Longleaf Pine COD
c/o PFM Group Consulting, LLC 3501 Quadrangle Blvd. Ste. 270
Orlando, FL 32817-8329

LONGLEAF PINE
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 043
5/25/2023

Item No.

Vendor	Invoice
Number

General Fund FY 2023

1	PFM Group Consulting
District Management Fee: May 2023	DM-05-2023-27	$	2,083.33

TOTAL	$	2,083.33

Please Return To:
Longleaf Pine COD
c/o PFM Group Consulting, LLC 3501 Quadrangle Blvd. Ste. 270
Orlando, FL 32817-8329

LONGLEAF PINE COMMUNITY DEVELOPMENT DISTRICT

Requisitions #42 – 45

EXHIBIT D

FORM OF REQUISITION
LONG LEAF PINE COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2022

The undersigned, a Responsible Officer of the Longleaf Pine Community Development District (the "Issuer") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture from the Issuer to U.S. Bank Trust Company,
National Association, as trustee (the "Trustee"), dated as of May 24, 2022, as supplemented by that certain First Supplemental Trust Indenture dated as of May 24, 2022 (collectively, the Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):

Requisition Number: 42

Name of Payee: DUNN & ASSOCIATES, INC.

Amount Payable: $2,858.31

Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments, or, state Costs of Issuance, if applicable): Phase I construction administration

Amount, if any, that is used for a Deferred Cost:

	Fund or Account from which disbursement to be made: 2022 Acquisition and Construction Account

The undersigned hereby certifies that:

[X]	obligations in the stated amount set forth above have been incurred by the
Issuer,

or

[]	this requisition is for Costs of Issuance payable from the Acquisition and Construction Fund that have not previously been paid;

each disbursement set forth above is a proper charge against the Acquisition and
Construction Fund;

each disbursement set forth above was incul'l'ed in connection with the acquisition and/or constrnction of the Project;

D-1

each disbursement represents a Cost of the Project which has not previously been
paid.

The undersigned hereby further certifies that there has not been filed with or served upon the Issuer notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the Issuer is at the date of such certificate entitled to retain.

Originals or copies of the invoice(s) from the vendor of the property acquired or the services rendered, or other appropriate documentation of costs paid, with respect to which disbursement is hereby requested are on file with the Issuer.

LONGLEAF PINE COMMUNITY DEVELOPMENT DISTRICT

By:

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE REQUESTS ONLY

If this requisition is for a disbursement for other than Costs of Issuance, the undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the Project with respect to which such disbursement is being made; and (iii) the report of the Consulting Engineer, as such report shall have been amended or modified on the date hereof.

Consulting Engineer

D-2

EXHIBIT D

FORM OF REQUISITION
LONGLEAF PINE COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2022

The undersigned, a Responsible Officer of the Longleaf Pine Community Development District (the "Issuer") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture from the Issuer to U.S. Bank Trust Company,
National Association, as trustee (the "Trustee"), dated as of May 24, 2022, as supplemented by that certain First Supplemental Trust Indenture dated as of May 24, 2022 (collectively, the Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):

Requisition Number: 43

Name of Payee: DUNN & ASSOCIATES, INC.

Amount Payable: $589.45

Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments, or, state Costs of Issuance, if applicable): Phase 2 construction administration

Amount, if any, that is used for a Deferred Cost:

	Fund or Account from which disbursement to be made: 2022 Acquisition and Construction Account

The undersigned hereby certifies that:

[X]	obligations in the stated amount set forth above have been incurred by the
Issuer,

or

[]	this requisition is for Costs of Issuance payable from the Acquisition and Construction Fund that have not previously been paid;

each disbursement set forth above is a proper charge against the Acquisition and Construction Fund;

each disbursement set forth above was incurred in connection with the acquisition and/or construction of the Project;

D-1

each disbursement represents a Cost of the Project which has not previously been
paid.

The undersigned hereby further certifies that there has not been filed with or served upon the Issuer notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the Issuer is at the date of such certificate entitled to retain.

Originals or copies of the invoice(s) from the vendor of the property acquired or the services rendered, or other appropriate documentation of costs paid, with respect to which disbursement is hereby requested are on file with the·Issuer.

LONGLEAF PINE COMMUNITY DEVELOPMENT DISTRICT

By:

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE REQUESTS ONLY

If this requisition is for a disbursement for other than Costs of Issuance, the undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the Project with respect to which such disbursement is being made; and (iii) the report of the Consulting Engineer, as such report shall have been amended or modified on the date hereof.

Consulting Engineer

D-2

EXHIBIT D

FORM OF REQUISITION
LONGLEAF PINE COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2022

The undersigned, a Responsible Officer of the Longleaf Pine Community Development District (the "Issuer") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture from the Issuer to U.S. Bank Trust Company,
National Association, as trustee (the "Trustee"), dated as of May 24, 2022, as supplemented by that certain First Supplemental Trust Indenture dated as of May 24, 2022 (collectively, the Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):

Requisition Number: 44

Name of Payee: DUNN & ASSOCIATES, INC.

Amount Payable: $1,896.84

	Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments, or, state Costs of Issuance, if applicable): Phase I construction administration

Amount, if any, that is used for a Deferred Cost:

	Fund or Account from which disbursement to be made: 2022 Acquisition and Construction Account

The undersigned hereby certifies that:

[X]	obligations in the stated amount set forth above have been incurred by the
Issuer,

or

[]	this requisition is for Costs of Issuance payable from the Acquisition and Construction Fund that have not previously been paid;

each disbursement set forth above is a proper charge against the Acquisition and
Construction Fund;

each disbursement set forth above was incurred in connection with the acquisition and/or construction of the Project;

D-1

each disbursement represents a Cost of the Project which has not previously been
paid.

The undersigned hereby further certifies that there has not been filed with or served upon the Issuer notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the Issuer is at the date of such certificate entitled to retain.

Originals or copies of the invoice(s) from the vendor of the property acquired or the services rendered, or other appropriate documentation of costs paid, with respect to which disbursement is hereby requested are on file with the Issuer.

LONGLEAF PINE COMMUNITY DEVELOPMENT DISTRICT

sy	¥'.L)..J,,,  ,: So .
 sponsib	Officer	

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE REQUESTS ONLY

If this requisition is for a disbursement for other than Costs of Issuance, the undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the Project with respect to which such disbursement is being made; and (iii) the report of the Consulting Engineer, as such report shall have been amended or modified on the date hereof.

Consulting Engineer

D-2

EXHIBIT D

FORM OF REQUISITION
LONG LEAF PINE COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2022

The undersigned, a Responsible Officer of the Longleaf Pine Community Development District (the "Issuer") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture from the Issuer to U.S. Bank Trust Company,
National Association, as trustee (the "Trustee"), dated as of May 24, 2022, as supplemented by that certain First Supplemental Trust Indentme dated as of May 24, 2022 (collectively, the Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):

Requisition Number: 45

Name of Payee: DUNN & ASSOCIATES, INC.

Amount Payable: $969.34

	Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pmsuant to a contract involving progress payments, or, state Costs of Issuance, if applicable): Phase 2 construction administration

Amount, if any, that is used for a Deferred Cost:

	Fund or Account from which disbursement to be made: 2022 Acquisition and Construction Account

The undersigned hereby certifies that:

[X]	obligations in the stated amount set forth above have been incurred by the
Issuer,

or

[]	this requisition is for Costs of Issuance payable from the Acquisition and Construction Fund that have not previously been paid;

each disbursement set forth above is a proper charge against the Acquisition and
Construction Fund;

each disbmsement set forth above was incurred in connection with the acquisition and/or construction of the Project;

D-1

each disbursement represents a Cost of the Project which has not previously been
paid.

The undersigned hereby further certifies that there has not been filed with or served upon the Issuer notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the Issuer is at the date of such certificate entitled to retain.

Originals or copies of the invoice(s) from the vendor of the property acquired or the services rendered, or other appropriate documentation of costs paid, with respect to which disbursement is hereby requested are on file with the Issuer.

LONGLEAF PINE COMMUNITY DEVELOPMENT DISTRICT

0
By: _\<'--"'- ..,._,_ = -lJ- "'=" l-"-',.. b--...L: .,,		_
Responsib Officer

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE REQUESTS ONLY

If this requisition is for a disbursement for other than Costs of Issuance, the undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the Project with respect to which such disbursement is being made; and (iii) the report of the Consulting Engineer, as such report shall have been amended or modified on the date hereof.

Consulting Engineer

D-2

LONGLEAF PINE COMMUNITY DEVELOPMENT DISTRICT

District Financial Statements

Longleaf Pine CDD Statement of Financial Position As of 6/30/2023

General Fund		Debt Service Fund	
		
Assets	

$118,400.58			
43,711.25			
2,693.76			
		$247,575.00	
		317,500.00	
		2,144.71	
$164,805.59		$567,219.71	

Long Term Debt
Group		Total	

$0.00		

$118,400.58 43,711.25
2,693.76
247,575.00
317,500.00
2,144.71
2,095,004.18
$2,827,029.48	

$319,644.71 8,915,355.29
$9,235,000.00		

$319,644.71 8,915,355.29
$9,235,000.00	
$9,235,000.00		$12,062,029.48	

Capital Projects Fund

Current Assets
General Checking Account Assessments Receivable Prepaid Expenses Assessments Receivable
Debt Service Reserve Series 2022 Revenue Series 2022
Acquisition/Construction 2022 Series Total Current Assets

Investments
Amount Available in Debt Service Funds

$2,095,004.18

$2,095,004.18

Amount To Be Provided		
Total Investments			$0.00		$0.00	
Total Assets	$164,805.59		$567,219.71		$2,095,004.18	

 	 

Liabilities and Net Assets

Current Liabilities

Accounts Payable	$18,582.98					$18,582.98	
Deferred Revenue	43,711.25					43,711.25	
Deferred Revenue			$247,575.00			247,575.00	
Total Current Liabilities	$62,294.23		$247,575.00		$0.00		

Long Term Liabilities
Revenue Bonds Payable - Long-Term Total Long Term Liabilities

Total Liabilities

$0.00

 	
$62,294.23	$247,575.00

$0.00

$0.00		$309,869.23	

$9,235,000.00
$9,235,000.00		

$9,235,000.00
$9,235,000.00	
$9,235,000.00		$9,544,869.23	

$0.00

 		

Longleaf Pine CDD Statement of Financial Position As of 6/30/2023

General Fund	Debt Service Fund	Capital Projects Fund	Long Term Debt	Total
Group

Net Assets

$6,127.35 98,884.01

$105,011.36		

$538,050.18 (218,405.47)

$319,644.71		

$2,240,790.05 (120,285.87)
(25,500.00)
$2,095,004.18		

$0.00		$6,127.35 98,884.01
538,050.18
(218,405.47)

2,240,790.05
(120,285.87)

(25,500.00)
$2,519,660.25	
									
$167,305.59		$567,219.71		$2,095,004.18		$9,235,000.00		$12,064,529.48	

Net Assets - General Government
Current Year Net Assets - General Government

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets - General Government

Total Net Assets

Total Liabilities and Net Assets

Longleaf Pine CDD Statement of Activities As of 6/30/2023

Revenues

Off-Roll Assessments Developer Contributions Off-Roll Assessments
Inter-Fund Group Transfers In Inter-Fund Transfers In
Total Revenues

Expenses

Public Officials Insurance Trustee Services Management
District Counsel Postage & Shipping Legal Advertising
Web Site Maintenance Dues, Licenses, and Fees General Liabillity Insurance
Landscaping Maintenance & Material Principal Payment
Interest Payments Engineering District Counsel
Capital Expenditures Total Expenses
Other Revenues (Expenses) & Gains (Losses)

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

Change In Net Assets

Net Assets At Beginning Of Year

General Fund

$131,133.75 5,000.00

$136,133.75

$2,250.00 1,346.87
18,749.97
2,092.01
3.51
240.00
2,180.00
175.00
2,750.00
7,462.38

$37,249.74

$0.00

$98,884.01

$6,127.35

Debt Service Fund

$385,781.25 (9,183.64)

$376,597.61

$135,000.00 469,518.23

$604,518.23

$9,515.15

$9,515.15 ($218,405.47)
$538,050.18

Capital Project

s Fund	Long Term Debt Group	Total	

,183.64
,183.64	$0.00	
$131,133.75 5,000.00
385,781.25
(9,183.64)
9,183.64
$521,915.00	

0,781.58
640.00
6,161.10
7,582.68	$0.00	
$2,250.00 1,346.87
18,749.97
2,092.01
3.51
240.00
2,180.00
175.00
2,750.00
7,462.38
135,000.00
469,518.23
70,781.58
640.00
116,161.10
$829,350.65	

8,113.17
8,113.17	$0.00

285.87)	$0.00	
$9,515.15 58,113.17
$67,628.32

($239,807.33)	

5,290.05	$0.00	
$2,759,467.58	

$9

$9

$7 11

$18

$5

$5 ($120,
$2,21

 		  

Net Assets At End Of Year

$105,011.36

$319,644.71

$2,095,004.18

$0.00	$2,519,660.25

 		  

Longleaf Pine CDD
Budget to Actual
For the Period Ending 6/30/2023

Year To Date
Actual	Budget	Variance		FY 2023 Adopted Budget

Revenues

Assessments	$	131,133.75		$	131,133.75		$	-	$ 174,845.00	
Developer Contributions	5,000.00		-		5,000.00	-	
Net Revenues	$	136,133.75		$	131,133.75		$	5,000.00	$ 174,845.00	

General & Administrative Expenses

Public Officials' Insurance	$	2,250.00		$	1,687.50		$	562.50		$	2,250.00	
Trustee Services	1,346.87		4,500.00		(3,153.13)		6,000.00	
District Management	18,749.97		18,750.00		(0.03)		25,000.00	
Engineering	-		6,562.50		(6,562.50)		8,750.00	
Dissemination Agent	-		3,750.00		(3,750.00)		5,000.00	
District Counsel	2,092.01		6,562.50		(4,470.49)		8,750.00	
Reamortization	-		187.50		(187.50)		250.00	
Audit	-		2,850.00		(2,850.00)		3,800.00	
Arbitrage	-		750.00		(750.00)		1,000.00	
Legal Advertising	240.00		1,125.00		(885.00)		1,500.00	
Office Miscellaneous	3.51		750.00		(746.49)		1,000.00	
Dues, Licenses, and Fees	175.00		131.25		43.75		175.00	
Web Site Maintenance	2,180.00		1,890.00		290.00		2,520.00	
Meeting Room	-		375.00		(375.00)		500.00	
Landscape Maintenance	7,462.38		25,200.00		(17,737.62)		33,600.00	
Landscape Improvements	-		1,500.00		(1,500.00)		2,000.00	
Irrigation Repairs & Maintenance	-		1,500.00		(1,500.00)		2,000.00	
Utilites	-		25,200.00		(25,200.00)		33,600.00	
General Insurance	2,750.00		2,062.50		687.50		2,750.00	
Total General & Administrative Expenses	$	37,249.74		$	105,333.75		$	(68,084.01)		$ 140,445.00	

Neighborhood Expenses

Maintenance of Trees/Wetlands		-	750.00		(750.00)		1,000.00	
Lake Maintenance		-	17,100.00		(17,100.00)		22,800.00	
Fountain Maintenance		-	750.00		(750.00)		1,000.00	
Field Management		-	7,200.00		(7,200.00)		9,600.00	
Total Neighborhood Expenses	$	-	$	25,800.00		$	(25,800.00)		$	34,400.00	

Total Expenses	
$	37,249.74	
$	131,133.75	
$	(93,884.01)	
$ 174,845.00	
Net Income (Loss)	$	98,884.01		$	-		$	98,884.01		$	-