VALENCIA ACRES COMMUNITY DEVELOPMENT DISTRICT

MIAMI-DADE COUNTY REGULAR BOARD MEETING MARCH 17, 2022
6:30 P.M.

Special District Services, Inc. 8785 SW 165th Avenue, Suite 200
Miami, FL 33193

www.valenciaacrescdd.org 786.347.2711 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA
VALENCIA ACRES COMMUNITY DEVELOPMENT DISTRICT
Cafeteria of Somerset Charter School 18491 SW 134th Avenue Miami, Florida 33177
REGULAR BOARD MEETING
March 17, 2022
6:30 p.m.

Call to Order
Proof of Publication	Page 1
Establish Quorum
Additions or Deletions to Agenda
Comments from the Public for Items Not on the Agenda
Approval of Minutes
December 7, 2021 Regular Board Meeting	Page 2
Old Business
New Business
Consider Resolution No. 2022-01 – Approving a Proposed Budget for FY 2022/2023:
and Providing an Effective Date	Page 5
Administrative Matters
Reminder of Statement of Financial Interests Disclosure 2021 Form 1, Filing Deadline: July 1, 2022
Discussion Regarding the General Election and Candidate Qualifying Period –
Noon, Monday, June 13, 2022 through Noon, Friday, June 17, 2022
Financial Report…	Page 12
Board Member/Staff Comments
Adjourn

MIAMI DAILY BUSINESS REVIEW
Published Daily except Saturday, Sunday and Legal Holidays
Miami, Miami-Dade County, Florida

STATE OF FLORIDA COUNTY OF MIAMI-DADE:

Before    the   undersigned   authority     personally appeared GUILLERMO GARCIA, who on oath says that he or she is the DIRECTOR OF OPERATIONS, Legal Notices of the Miami Daily Business   Review   f/k/a   Miami   Review,   a   daily		(except Saturday,	Sunday	and	Legal	Holidays)	newspaper, published at Miami in Miami-Dade County, Florida; that the attached copy of advertisement, being   a Legal Advertisement of Notice in the matter of

VALENCIA ACRES COMMUNITY DEVELOPMENT DISTRICT. FISCAL YEAR 20:.!1i2022 REGULAR MEETING SCHEDULE

in the XXXX Court,
was published in said newspaper in the issues of

10/11/2021

,~,,,?	.	 	

Affiant further says that the said Miami Daily Business Review is a newspaper published at Miami, in said Miami-Dade County, Florida and that the said newspaper   has heretofore been continuously published in said Miami-Dade County, Florida each day (except Saturday, Sunday and Legal Holidays)   and has been entered as second   class   mail matter at the post office in Miami in said Miami-Dade County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he or she has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said
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meetings may tie obtained from the District'sowebsit fwwvlvalericiaacrescdd'.:

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Page 1

VALENCIA ACRES COMMUNITY DEVELOPMENT DISTRICT REGULAR BOARD MEETING
DECEMBER 7, 2021

CALL TO ORDER

Mrs. Perez called the December 7, 2021, Regular Board Meeting of the Valencia Acres Community Development District (the “District”) to order at 6:30 p.m. in the Cafeteria of Somerset Charter School located at 18491 SW 134th Avenue, Miami, Florida 33177.

PROOF OF PUBLICATION

Proof of publication was presented that notice of the Regular Board Meeting had been published in the Miami Daily Business Review on November 29, 2021, as legally required.

ESTABLISH A QUORUM

It was determined that the attendance of the following Supervisors constituted a quorum and it was in order to proceed with the meeting: Chairperson Yvette Bishop, Vice Chairman Ramses Bonet and Supervisor Sandi Rae Chamyan.

Also in attendance were District Manager Gloria Perez of Special District Services, Inc.; and General Counsel Scott Cochran of Billing, Cochran, Lyles, Mauro & Ramsey, P.A.

ADDITIONS OR DELETIONS TO AGENDA

There were no additions or deletions to the agenda.

COMMENTS FROM THE PUBLIC FOR ITEMS NOT ON THE AGENDA

There were no comments from the public for items not on the agenda.

APPROVAL OF MINUTES
May 20, 2021, Public Hearing & Regular Board Meeting

Mrs. Perez presented the minutes of the May 20, 2021, Public Hearing & Regular Board Meeting and asked if there were any corrections or additions.

A correction was pointed out on page 2 of 3 of the minutes, under Resolution No. 2021-05, the sentence after the title of the resolution just stops without a period. The word “assess” should read “assessments” and a period was added to the end of the sentence.

A MOTION was made by Supervisor Chamyan, seconded by Supervisor Bishop and unanimously passed approving the minutes of the May 20, 2021, Public Hearing & Regular Board Meeting, as amended.

OLD BUSINESS

There were no Old Business items to come before the Board.

NEW BUSINESS
Consider Resolution No. 2021-07 – Adopting a Fiscal Year 2020/2021 Amended Budget

Mrs. Perez presented Resolution No. 2021-07, entitled:

RESOLUTION NO. 2021-07

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE VALENCIA ACRES COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING AND ADOPTING AN AMENDED FINAL FISCAL YEAR 2020/2021 BUDGET (“AMENDED BUDGET”), PURSUANT TO CHAPTER 189, FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.

Mrs. Perez explained, as done every year for administrative and statutory requirements, within 60 days of any given fiscal year end, the Board adopts a revised/amended budget for said year. The fiscal year ended on September 30, 2021. This is the reason it is administrative in nature (past year’s budget for past year’s expenses) and will serve as the Board’s final approval/ratification of the District’s expenditures for the past fiscal year.

A MOTION was made by Supervisor Bonet, seconded by Supervisor Chamyan and unanimously passed, adopting Resolution No. 2021-07, as presented.

Consider Auditor Renewal – Grau & Associates

Mrs. Perez advised, at the October 18, 2018, Board Meeting, the firm of Grau & Associates was selected to perform the 9-30-2018, 9-30-2019 and 9-30-2020 year end audits with an option to perform the 9-30-2021 and 9-30-22 audits.

The fees for the 9-30-2018 audit were $3,200; the fees for the 9-30-2019 audit were $3,300; and the fees for the 9-30-2020 audit were $3,400. The proposed fee for the 9-30-2021 audit is $3,500, which is the budgeted amount for audit fees for fiscal year 2021/2022; and the proposed fee for the 9-30- 2022 audit is $3,600.

A MOTION was made by Supervisor Chamyan, seconded by Supervisor Bonet and unanimously passed approving the 2-year audit renewal option with Grau & Associates for the fiscal years ending 9-30-2021 and 9-30-2022; further approving the proposed fee for the 9-30-2021 audit in the amount of $3,500 and the proposed fee for the 9-30-2022 audit, which is $3,600; and further authorizing District management to attempt further negotiations in order to lower the amount, if possible.

ADMINISTRATIVE MATTERS
Financial Report

Mrs. Perez presented the financials in the meeting book and briefly went over them. She noted that available funds as of September 30, 2021, were $85,789.

BOARD MEMBER/STAFF COMMENTS

There were no comments from the Board Members or Staff.

ADJOURNMENT

There being no further business to come before the Board, a MOTION was made by Supervisor Bishop, seconded by Supervisor Chamyan to adjourn the Regular Board Meeting at 6:35 p.m. The MOTION carried unanimously.

ATTESTED BY:

Secretary/Assistant Secretary	Chairperson/Vice-Chair

RESOLUTION NO. 2022-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE VALENCIA ACRES COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2022/2023; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Board of Supervisors (“Board”) of the Valencia Acres Community Development District (“District”) is required by Chapter 190.008, Florida Statutes, to approve a Proposed Budget for each fiscal year; and,

WHEREAS, the Proposed Budget including the Assessments for Fiscal Year 2022/2023 has been prepared and considered by the Board.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE VALENCIA ACRES COMMUNITY DEVELOPMENT DISTRICT THAT:

Section 1. The Proposed Budget including the Assessments for Fiscal Year 2022/2023 attached hereto as Exhibit “A” is approved and adopted.

Section 2.      A Public Hearing is hereby scheduled for May 19, 2022 at 6:30 p.m. in
the Cafeteria of Somerset Charter School, 18491 SW 134th Avenue, Miami, Florida 33177, for the purpose of receiving public comments on the Proposed Fiscal Year 2022/2023 Budget.

PASSED, ADOPTED and EFFECTIVE this 17th day of March, 2022.

ATTEST:	VALENCIA ACRES
COMMUNITY DEVELOPMENT DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chairman/Vice Chairman

Valencia Acres Community Development District

Proposed Budget For Fiscal Year 2022/2023
October 1, 2022 - September 30, 2023

CONTENTS

PROPOSED BUDGET

DETAILED PROPOSED BUDGET

DETAILED PROPOSED DEBT SERVICE FUND BUDGET IV	ASSESSMENT COMPARISON

PROPOSED BUDGET
VALENCIA ACRES COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2022/2023
OCTOBER 1, 2022 - SEPTEMBER 30, 2023

REVENUES	
FISCAL YEAR 2022/2023 BUDGET	
O & M Assessments	45,856	
Debt Assessments	101,283	
Interest Income	120	
		
TOTAL REVENUES	$	147,259	
		
EXPENDITURES		
Engineering/Inspections	1,000	
Management	15,000	
Legal	7,000	
Assessment Roll	4,000	
Audit Fees	3,600	
Insurance	6,200	
Legal Advertisements	650	
Miscellaneous	425	
Postage	175	
Office Supplies	350	
Dues & Subscriptions	175	
Trustee Fee	2,550	
Continuing Disclosure Fee	350	
Website Management	1,750	
		
TOTAL EXPENDITURES	$	43,225	
		
REVENUES LESS EXPENDITURES	$	104,034	
		
Bond Payments	(95,206)	
		
Balance	$	8,828	
		
County Appraiser & Tax Collector Fee	(2,943)	
Discounts For Early Payments	(5,885)	
		
EXCESS/ (SHORTFALL)	$	0	
		
Carryover From Prior Year	0	
		
NET EXCESS/ (SHORTFALL)	$	0	

DETAILED PROPOSED BUDGET
VALENCIA ACRES COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2022/2023
OCTOBER 1, 2022 - SEPTEMBER 30, 2023

REVENUES	
FISCAL YEAR 2020/2021
ACTUAL	
FISCAL YEAR 2021/2022
BUDGET	
FISCAL YEAR 2022/2023
BUDGET	

COMMENTS	
O & M Assessments	46,036	45,856	45,856	Expenditures Less Interest & Carryover/.94	
Debt Assessments	101,497	101,283	101,283	Bond Payments/.94	
Interest Income	112	120	120	Projected At $10 Per Month	
					
TOTAL REVENUES	$	147,645	$	147,259	$	147,259		
					
EXPENDITURES					
Engineering/Inspections	0	1,000	1,000	No Change From 2021/2022 Budget	
Management	15,000	15,000	15,000	No Change From 2021/2022 Budget	
Legal	6,050	7,000	7,000	No Change From 2021/2022 Budget	
Assessment Roll	4,000	4,000	4,000	No Change From 2021/2022 Budget	
Audit Fees	3,400	3,500	3,600	Accepted Amount For 2021/2022 Audit	
Insurance	5,513	6,200	6,200	Insurance Estimate	
Legal Advertisements	544	650	650	No Change From 2021/2022 Budget	
Miscellaneous	10	450	425	$25 Decrease From 2021/2022 Budget	
Postage	61	175	175	No Change From 2021/2022 Budget	
Office Supplies	54	375	350	$25 Decrease From 2021/2022 Budget	
Dues & Subscriptions	175	175	175	No Change From 2021/2022 Budget	
Trustee Fee	2,500	2,600	2,550	$50 Decrease From 2021/2022 Budget	
Continuing Disclosure Fee	350	350	350	No Change From 2021/2022 Budget	
Website Management	1,750	1,750	1,750	No Change From 2021/2022 Budget	
					
TOTAL EXPENDITURES	$	39,407	$	43,225	$	43,225		
					
REVENUES LESS EXPENDITURES	$	108,238	$	104,034	$	104,034		
					
Bond Payments	(96,838)	(95,206)	(95,206)	2023 P & I Payments Less Earned Interest	
					
Balance	$	11,400	$	8,828	$	8,828		
					
County Appraiser & Tax Collector Fee	(1,421)	(2,943)	(2,943)	Two Percent Of Total Assessment Roll	
Discounts For Early Payments	(5,345)	(5,885)	(5,885)	Four Percent Of Total Assessment Roll	
					
EXCESS/ (SHORTFALL)	$	4,634	$	0	$	0		
					
Carryover From Prior Year	0	0	0	Carryover Balance From Prior Years	
					
NET EXCESS/ (SHORTFALL)	$	4,634	$	0	$	0		

DETAILED PROPOSED DEBT SERVICE BUDGET
VALENCIA ACRES COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2022/2023
OCTOBER 1, 2022 - SEPTEMBER 30, 2023

REVENUES	FISCAL YEAR 2020/2021 ACTUAL	FISCAL YEAR 2021/2022 BUDGET	FISCAL YEAR 2022/2023 BUDGET	

COMMENTS	

Interest Income	
3	
25	
5	
Projected Interest For 2022/2023	

NAV Tax Collection	
96,838	
95,206	
95,187	
2023 P & I Payments Less Earned Interest	

Total Revenues	
$	96,841	
$	95,231	
$	95,192		

EXPENDITURES					

Principal Payments	
59,119	
61,217	
63,389	
Principal Payment Due In 2023	

Interest Payments	
37,302	
34,015	
31,803	
Interest Payments Due In 2023	

Total Expenditures	
$	96,421	
$	95,231	
$	95,192		

Excess/ (Shortfall)	
$	420	
$	-	
$	-		

Series 2016 Bond Refunding Information

Original Par Amount =	$1,265,410	Annual Principal Payments Due =	May 1st	
Interest Rate =	3.5% - 5.8%	Annual Interest Payments Due =	May 1st & November 1st	
Issue Date =	July 2016			
Maturity Date =

Par Amount As Of 1/1/22 =	May 2034

$989,394			

Valencia Acres Community Development District
Assessment Comparison

Original Projected Assessment
Before Discount*	2017 through 2025 Debt Service Assessment
Before Discount*	2026 through 2034 Debt Service Assessment
Before Discount*	Fiscal Year 2019/2020
Assessment
Before Discount*	Fiscal Year 2020/2021
Assessment
Before Discount*	Fiscal Year 2021/2022
Assessment
Before Discount*	Fiscal Year 2022/2023
Projected Assessment
Before Discount*	

O & M	$	
-	
$	
-	
$	
-	
$	
319.42	
$	
318.45	
$	
318.45	
$	
318.45	
Debt	$	-		$	704.84	$	809.51	$	704.84	$	704.84	$	704.84	$	704.84	

Total	$	1,187.50	$	704.84	$	809.51	$	1,024.26	$	1,023.29	$	1,023.29	$	1,023.29	

* Assessments Include the Following :

4% Discount for Early Payments 1% County Tax Collector Fee
1% County Property Appraiser Fee

Community Information:
Total Units	144

3/9/2022 5:21 PM	IV

Valencia Acres Community Development District

Financial Report For February 2022

Valencia Acres Community Development District
Budget vs. Actual
October 2021 through February 2022

	Oct 21 - Feb 22		21/22 Budget		$ Over Budget		% of Budget	
Income								
363.100 ꞏ O & M Assessments	42,591.91		45,856.00		-3,264.09		92.88%	
363.810 ꞏ Debt Assessments	94,270.75		101,283.00		-7,012.25		93.08%	
363.820 ꞏ Debt Assessment-Paid To Trustee	-89,655.34		-95,206.00		5,550.66		94.17%	
363.830 ꞏ County Appraiser & Tax Coll Fee	-1,314.77		-2,943.00		1,628.23		44.67%	
363.831 ꞏ Discounts For Early Payments	-5,385.98		-5,885.00		499.02		91.52%	
369.401 ꞏ Interest Income	45.70		120.00		-74.30		38.08%	
Total Income	40,552.27		43,225.00		-2,672.73		93.82%	
Expense								
511.310 ꞏ Engineering/Inspections	0.00		1,000.00		-1,000.00		0.0%	
511.311 ꞏ Management Fees	6,250.00		15,000.00		-8,750.00		41.67%	
511.315 ꞏ Legal Fees	1,975.00		7,000.00		-5,025.00		28.21%	
511.318 ꞏ Assessment/Tax Roll	0.00		4,000.00		-4,000.00		0.0%	
511.320 ꞏ Audit Fees	0.00		3,500.00		-3,500.00		0.0%	
511.450 ꞏ Insurance	5,706.00		6,200.00		-494.00		92.03%	
511.480 ꞏ Legal Advertisements	170.08		650.00		-479.92		26.17%	
511.512 ꞏ Miscellaneous	5.60		450.00		-444.40		1.24%	
511.513 ꞏ Postage and Delivery	23.97		175.00		-151.03		13.7%	
511.514 ꞏ Office Supplies	27.55		375.00		-347.45		7.35%	
511.540 ꞏ Dues, License & Subscriptions	175.00		175.00		0.00		100.0%	
511.733 ꞏ Trustee Fees	0.00		2,600.00		-2,600.00		0.0%	
511.734 ꞏ Continuing Disclosure Fee	0.00		350.00		-350.00		0.0%	
511.750 ꞏ Website Management	729.15		1,750.00		-1,020.85		41.67%	
Total Expense	15,062.35		43,225.00		-28,162.65		34.85%	
Net Income	 	25,489.92		 	0.00		 	25,489.92		 	100.0%	

VALENCIA ACRES COMMUNITY DEVELOPMENT DISTRICT MONTHLY FINANCIAL REPORT
FEBRUARY 2022

REVENUES	
Annual Budget
10/1/21 - 9/30/22	

Actual Feb-22	Year To Date Actual
10/1/21 - 2/28/22	
O & M Assessments	45,856	1,274	42,592	
Debt Assessments	101,283	2,819	94,271	
Other Revenue	0	0	0	
Interest Income	120	0	46	
				
Total Revenues	$	147,259	$	4,093	$	136,909	
				
EXPENDITURES				
Engineering/Inspections	1,000	0	0	
Management	15,000	1,250	6,250	
Legal	7,000	0	1,975	
Assessment Roll	4,000	0	0	
Audit Fees	3,500	0	0	
Insurance	6,200	0	5,706	
Legal Advertisements	650	0	170	
Miscellaneous	450	0	6	
Postage	175	0	24	
Office Supplies	375	8	28	
Dues & Subscriptions	175	0	175	
Trustee Fee	2,600	0	0	
Continuing Disclosure Fee	350	0	0	
Website Management	1,750	146	729	
				
Total Expenditures	$	43,225	$	1,404	$	15,063	
				
Revenues Less Expenditures	$	104,034	$	2,689	$	121,846	
				
Bond Payments	(95,206)	(2,721)	(89,655)	
				
Balance	$	8,828	$	(32)	$	32,191	
				
County Appraiser & Tax Collector Fee	(2,943)	(40)	(1,315)	
Discounts For Early Payments	(5,885)	(102)	(5,386)	
				
EXCESS/ (SHORTFALL)	$	-	$	(174)	$	25,490	
				
Carryover From Prior Year	0	0	0	
				
NET EXCESS/ (SHORTFALL)	$	-	$	(174)	$	25,490	

Bank Balance As Of 2/28/22	$	115,411.86	
Accounts Payable As Of 2/28/22	$	4,525.38	
Accounts Receivable As Of 2/28/22	$	-	
Available Funds As Of 2/28/22	$	110,886.48	

VALENCIA ACRES CDD TAX COLLECTIONS 2021-2022

#	

ID#	

PAYMENT FROM	

DATE	

FOR	

Tax Collect Receipts	

Interest Received	

Commissions Paid	

Discount	

Net From Tax Collector	O & M Assessment Income (Before Discounts & Fee)	Debt Assessment Income (Before Discounts & Fee)	O & M Assessment Income (After Discounts & Fee)	Debt Assessment Income (After Discounts & Fee)	

Debt Assessments Paid to Trustee	
									$  147,139.00	$45,856.00	$     101,283.00	$45,856.00	$     101,283.00		
									$  138,311.00	$43,105.00	$	95,206.00	$43,105.00	$	95,206.00	$	95,206.00	
1	1	Miami-Dade Tax Collector	11/26/21	NAV Taxes	$	12,786.37		$	(122.69)	$	(517.77)	$	12,145.91	$	3,979.12	$	8,807.25	$	3,779.76	$	8,366.15	$	8,366.15	
2	2	Miami-Dade Tax Collector	12/03/21	NAV Taxes	$	81,863.20		$	(785.88)	$  (3,274.40)	$	77,802.92	$	25,476.00	$	56,387.20	$    24,212.47	$	53,590.45	$	53,590.45	
3	3	Miami-Dade Tax Collector	12/08/21	NAV Taxes	$	30,698.70		$	(294.71)	$  (1,227.90)	$	29,176.09	$	9,553.50	$	21,145.20	$	9,079.64	$	20,096.45	$	20,096.45	
4	4	Miami-Dade Tax Collector	12/20/21	NAV Taxes	$	6,139.74		$	(59.15)	$	(225.12)	$	5,855.47	$	1,910.70	$	4,229.04	$	1,822.33	$	4,033.14	$	4,033.14	
5	5	Miami-Dade Tax Collector	01/11/22	NAV Taxes	$	1,281.49		$	(12.43)	$	(38.45)	$	1,230.61	$	398.79	$	882.70	$	382.91	$	847.70	$	847.70	
6	6	Miami-Dade Tax Collector	02/07/22	NAV Taxes	$	4,093.16		$	(39.91)	$	(102.34)	$	3,950.91	$	1,273.80	$	2,819.36	$	1,229.46	$	2,721.45	$	2,721.45	
7									$	-					$	-	
8									$	-					$	-	
9									$	-					$	-	
10									$	-					$	-	
11									$	-					$	-	
12									$	-					$	-	
13									$	-					$	-	
14									$	-					$	-	
15									$	-					$	-	
16									$	-						
17									$	-						
					$  136,862.66	$	-	$	(1,314.77)	$  (5,385.98)	$  130,161.91	$	42,591.91	$	94,270.75	$    40,506.57	$	89,655.34	$	89,655.34	

Assessment Roll = $147,353.76	Note: $147,139, $45,856, and $101,283 are 2021/2022 Budgeted assessments before discounts and fees.
O&M : $45,856.80	$138,311, $43,105, and $95,206 are 2021/2022 Budgeted
Debt: $101,496.96		assessments after discounts and fees.
Total: $147,353.76

$  136,862.66		
$	-	$     130,161.91	
$     (42,591.91)	$	(40,506.57)	
$     (94,270.75)	$	(89,655.34)	
$	-	$	-