EAGLE BEND COMMUNITY DEVELOPMENT
DISTRICT

ST. LUCIE COUNTY REGULAR BOARD MEETING APRIL 30, 2026
2:00 P.M.

Special District Services, Inc.
The Oaks Center 2501A Burns Road
Palm Beach Gardens, FL 33410
www.eaglebendcdd.org 561.630.4922 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA
EAGLE BEND COMMUNITY DEVELOPMENT DISTRICT
Tradition Management Offices 10521 SW Village Center Drive, Suite 203
Port St. Lucie, Florida 34987-1930
REGULAR BOARD MEETING
April 30, 2026
2:00 P.M.
1 (800) 743-4099
PARTICIPANT PASSCODE: 6317098

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
August 28, 2025 Regular Board Meeting & Public Hearing…	Page 2
Old Business
New Business
Consider Resolution No. 2026-01 – Adopting a Fiscal Year 2024/2025 Amended Budget. Page 6
Consider Resolution No. 2026-02 – Adopting a Fiscal Year 2026/2027 Proposed Budget. Page 9
Auditor Selection Committee
Ranking of Proposals/Consider Selection of an Auditor…	Page 15
Administrative and Operational Matters
Board Members & Staff Closing Comments
Adjourn

LocahQ
Florida
GANNETT

PO Box 631244 Cincinnati, OH 45263-1244

AFFIDAVIT OF PUBLICATION
Laura Archer Eagle Bend CDD 2501 Bums Road
Palm Beach Gardens FL 33410

STATE OF WISCONSIN, COUNTY OF BROWN

Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Advertising Representative of the Indian River Press Journal/St Lucie News Tribune/Stuart News, newspapers published in Indian River/St Lucie/Martin Counties, Florida; that the attached copy of advertisement, being a Legal Ad in the matter of Public Notices, was published on the publicly accessible websites of Indian River/St Lucie/Martin Counties, Florida, or in a newspaper by print in the issues of, on:

SCN StLucie-lndianRv-Stuart 10/17/2025 SCN tcpalm.com	10/17/2025

Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes.

Subscribed and sworn to before me, by the legal clerk, who is personally known to me, on 10/17/2025

:J.:7.		

rn1111y of Brown
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EAGLE BEND COMMUNITY DEVEL· OPMENT DISTRICT
FISCAL YEAR 2026/2026 REGULAR BOARD MEETING SCHEDULE
NOTICE IS HEREBY GIVEN that the
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�1�:�n 53�i�;1'�:;u/!�'r�!· 1
ing dates:
October 30, 202&
Janu.ary 2!11, 2026
February ZG�2020 M•••h n. ao�6 April 30, 2026
May 28, 2026
June 25, 2026
July 30, 2026
August 271 2026
September 24, 2026
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DisLrfct Sl!tvlca, Inc., 10807 SW
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There may be occasions when one or more Supervisors will participate by teloDht..ne; therefore, a speaker tele»htH"lt! may be present at the meeting location so that one or 1htHt:! S11p�iYh1ort 111�y t.1Lt�r'ld the
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EAGLE BEND COMMUNITY DEVEL· OPMENT DISTRICT
www.eaglebendcdd org
PUBLISH: ST. LUCIE NEWS TRIBUNE 10/17/25
TCN117530B1

My commission expires

Publication Cost:	$162.72	
Tax Amount:	$0.00	
Payment Cost:	$162.72	
Order No:	11753081	
Customer No:	1405391	
PO#:		
THIS IS NOT AN INVOICE!
Please do 110/ use this form for payment remitta11ce.

# of Copies:
1

KAITLYN FELTY
Notary Public State of Wisconsin

Page 1 of 1

Page 1

EAGLE BEND COMMUNITY DEVELOPMENT DISTRICT REGULAR BOARD MEETING
AUGUST 28, 2025

CALL TO ORDER
District Manager Stephanie Brown called the August 28, 2025, Regular Board Meeting of the Eagle Bend Community Development District (the “District”) to order at 2:00 p.m. at the offices of Special District Services located at 10521 SW Village Center Drive, Port St. Lucie, Florida 34987.

PROOF OF PUBLICATION
Proof of publication was presented which showed that notice of the Regular Board Meeting had been published in the St. Lucie News Tribune on August 8, 2025, and August 15, 2025, as legally required.
ESTABLISH QUORUM
A quorum was established with the following Supervisors in attendance: Christopher Dekker, Tom Dekker, and Maria Vieira.
Also in attendance were Stephanie Brown and Frank Sakuma of Special District Services, Inc.; and Attorney Michael Pawelczyk (by phone) of Billing, Cochran, Lyles, Mauro & Ramsey, P.A.

ADDITONS 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.

APPROVAL OF MINUTES
April 24, 2025, Regular Board Meeting

Mr. Chris Dekker made a motion, seconded by Mr. Tom Dekker, approving the minutes of the April 24, 2025, Regular Board Meetings, as presented. The motion passed unanimously.

OLD BUSINESS

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

NEW BUSINESS
Consider Resolution No. 2025-04 Resetting Public Hearing Date to Adopt Fiscal Year 2025/2026 Final Budget

Resolution No. 2025-04 was presented, entitled:

RESOLUTION NO. 2025-04
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE EAGLE BEND COMMUNITY DEVELOPMENT DISTRICT AMENDING RESOLUTION 2025-02 TO SET A NEWPUBLIC HEARING TO BE HELD ON AUGUST 28,
2025 AT 2:00 PM, AT THE TRADITION OFFICE OF SPECIAL DISTRICT SERVICES LOCATED AT 10521 SW VILLAGE CENTER DRIVE, SUITE 203, PORT ST. LUCIE, FL 34987 FOR THE PURPOSE OF HEARING PUBLIC COMMENT RELATING TO ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2025 AND ENDING SEPTEMBER 30, 2026
IN ACCORDANCE WITH CHAPTERS 170, 190 AND 197, FLORIDA STATUTES; AND PROVIDE AN EFFECTIVE DATE.
After Board discussion, Mr. Chris Dekker made a motion, seconded by Mr. Tom Dekker adopting Resolution 2025-04 Resetting Public Hearing Date to Adopt Fiscal Year 2025/2026 Final Budget to August 28, 2025, as presented. The motion passed unanimously.

Consider Resolution No. 2025-05 Adopting a Fiscal Year 2025/2026 Meeting Schedule
Resolution No. 2025-05 was presented, entitled:
RESOLUTION NO. 2025-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE EAGLE BEND CONTROL DISTRICT, ESTABLISHING A REGULAR MEETING SCHEDULE FOR FISCAL YEAR 2025/2026 AND SETTING THE TIME AND LOCATION OF SAID DISTRICT MEETINGS; AND PROVIDING AN EFFECTIVE DATE.
After Board discussion, Mr. Chris Dekker made a motion, seconded by Ms. Viera adopting Resolution 2025-05 Fiscal Year 2025/2026 Meeting Schedule, as presented. The motion passed unanimously.

Consider Appointment of Audit Committee and Approval of Evaluation Criteria

After Board discussion, Mr. Chris Dekker made a motion, seconded by Mr. Tom Dekker appointing the Board Supervisors as the Audit Committee. The motion passed unanimously.

Mr. Tom Dekker made a motion, seconded by Mr. Chris Dekker approving the auditor evaluation criteria, as presented. The motion passed unanimously.

*Note At approximately 2:05 p.m., Ms. Brown recessed the Regular Board Meeting and opened the Public Hearing on the Fiscal Year 2025/2026 Final Budget.

PUBLIC HEARING FISCAL YEAR 2025/2026 FINAL BUDGET

Proof of Publication

Proof of publication was presented which showed that notice of the Public Hearing had been published in St. Lucie News Tribune on August 8, 2025, and August 15, 2025, as legally required.

Receive Public Comments on Fiscal Year 2025/2026 Final Budget

There were no comments from the public.

Consider Resolution No. 2025-06 Adopting a Fiscal Year 2025/2026 Final Budget

Resolution No. 2025-06 was presented, entitled:

RESOLUTION NO. 2025-06

A RESOLUTION OF THE EAGLE BEND COMMUNITY DEVELOPMENT DISTRICT ADOPTING A FISCAL YEAR 2025/2026 BUDGET.

Mr. Chris Dekker made a motion, seconded by Mr. Tom Dekker, adopting Resolution No. 2025-06 Fiscal Year 2025/2026 Final Budget, as presented. The motion passed unanimously.

*Note At approximately 2:14 p.m., Ms. Brown closed the Public Hearing and reconvened the Regular Board Meeting.

ADMINISTRATIVE AND OPERATIONAL MATTERS

2025 Legislative Update Memo

Mr. Pawelczyk advised of his memorandum which was included in the Board package and indicated that he was available for any question, if necessary.
BOARD MEMBER & STAFF CLOSING COMMENTS
Ms. Brown reminded the Board to complete their four hours of ethics training prior to December 31st.
ADJOURNMENT
There being no further business to come before the Board, Mr. Christopher Dekker adjourned the meeting at 2:16 p.m. There were no objections.

	
Chairperson	Secretary

RESOLUTION NO. 2026-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE EAGLE BEND COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING AND ADOPTING AN AMENDED FINAL FISCAL YEAR 2024/2025 BUDGET (“AMENDED BUDGET”), PURSUANT TO CHAPTER 189, FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Board of Supervisors (the “Board”) of the Eagle Bend Community Development District (the “District”) is empowered to provide a funding source and to impose special assessments upon the properties within the District; and,

WHEREAS, the District has prepared for consideration and approval an Amended Budget.

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

Section 1.  The Amended Budget for Fiscal Year 2024/2025 attached hereto as Exhibit “A” is hereby approved and adopted by the Board.
Section 2.  The Secretary/Assistant Secretary of the District is authorized to execute any and all necessary transmittals, certifications or other acknowledgements or writings, as necessary, to comply with the intent of this Resolution.

PASSED, ADOPTED and EFFECTIVE this 30th day of April, 2026.

ATTEST:	EAGLE BEND
COMMUNITY DEVELOPMENT DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chair/Vice Chair

Eagle Bend Community Development District

Amended Final Budget For Fiscal Year 2024/2025
October 1, 2024 - September 30, 2025

AMENDED FINAL BUDGET
EAGLE BEND COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2024/2025
OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES	FISCAL YEAR 2024/2025 BUDGET 10/1/24 - 9/30/25	AMENDED FINAL BUDGET
10/1/24 - 9/30/25	YEAR TO DATE ACTUAL
10/1/24 - 9/29/25	
O&M Assessments	0	0	0	
Developer Contribution	56,975	56,975	56,975	
Debt Assessments	0	0	0	
Interest Income	0	275	275	
				
Total Revenues	$	56,975	$	57,250	$	57,250	
				
EXPENDITURES				
Administrative Expenditures				
Supervisor Fees	0	0	0	
Management	36,000	36,000	36,000	
Legal	7,500	6,667	6,667	
Assessment Roll	0	0	0	
Audit Fees	0	0	0	
Arbitrage Rebate Fee	0	0	0	
Insurance	6,000	5,000	5,000	
Legal Advertisements	2,000	1,500	1,231	
Miscellaneous	1,500	750	15	
Postage	300	51	51	
Office Supplies	1,500	262	262	
Dues & Subscriptions	175	175	175	
Trustee Fees	0	0	0	
Continuing Disclosure Fee	0	0	0	
Total Administrative Expenditures	$	54,975	$	50,405	$	49,401	
				
EXPENDITURES				
Maintenance Expenditures				
Engineering/Inspections	2,000	0	0	
Miscellaneous Maintenance	0	0	0	
Total Maintenance Expenditures	$	2,000	$	-	$	-	
				
Total Expenditures	$	56,975	$	50,405	$	49,401	
				
REVENUES LESS EXPENDITURES	$	-	$	6,845	$	7,849	
				
Bond Payments	0	0	0	
				
BALANCE	$	-	$	6,845	$	7,849	
				
County Appraiser & Tax Collector Fee	0	0	0	
Discounts For Early Payments	0	0	0	
				
EXCESS/ (SHORTFALL)	$	-	$	6,845	$	7,849	
				
Carryover From Prior Year	0	0	0	
				
NET EXCESS/ (SHORTFALL)	$	-	$	6,845	$	7,849	

Fund Balance As Of 9/30/2024	
Projected FY 2024/2025 Activity	
Fund Balance As Of 9/30/2025	

$9,756	
$6,845	
$16,601	

RESOLUTION 2026-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE EAGLE BEND COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2026/2027 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Eagle Bend Community Development District (the “District”) was established by Ordinance No. 24-004 approved by the Board of St. Lucie County, Florida, effective January 22, 2024; and

WHEREAS, the District Manager has prepared and submitted to the Board of Supervisors (the “Board”) of the District the proposed operating fund budget for Fiscal Year 2026/2027; and

WHEREAS, the Board has considered the proposed operating fund budget and desires to set the required public hearing thereon.

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

The operating fund budget proposed by the District Manager for Fiscal Year 2026/2027 attached hereto as Exhibit “A” is hereby approved as the basis for conducting a public hearing to adopt said budget.
The public hearing on said approved operating fund budget is hereby declared and set for the following date, hour and location:

DATE:	July 30, 2026	

HOUR:	2:00 p.m.	
LOCATION: 10521 SW Village Center Drive, Suite 203  Port St. Lucie, FL 34987	
The District Manager is hereby directed to submit a copy of the proposed budget to the St. Lucie County at least sixty (60) days prior to the hearing set above.
In accordance with Section 189.016, Florida Statutes, the District's Secretary is further directed to post the approved budget on the District's website at least two (2) days before the budget hearing date as set forth in Section 2. If the District does not have its own website, the District's Secretary is directed to transmit the approved budget to the managers or administrators of the St. Lucie County for posting on their website.

Notice of this public hearing shall be published in the manner prescribed in Florida law.

This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED this 30th day of April, 2026.

ATTEST:	EAGLE BEND
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

Attachment: Exhibit “A” Fiscal Year 2026/2027 Budget

Eagle Bend Community Development District

Proposed Budget For Fiscal Year 2026/2027
October 1, 2026 - September 30, 2027

CONTENTS

PROPOSED BUDGET

DETAILED PROPOSED BUDGET

PROPOSED BUDGET
EAGLE BEND COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES	
FISCAL YEAR 2025/2026
BUDGET	
O&M Assessments	0	
Developer Contribution	84,275	
Debt Assessments	0	
Interest Income	0	
		
TOTAL REVENUES	$	84,275	
		
EXPENDITURES		
Administrative Expenditures		
Supervisor Fees	0	
Management	36,000	
Legal	12,000	
Assessment Roll	7,500	
Audit Fees	4,000	
Arbitrage Rebate Fee	650	
Insurance	5,900	
Legal Advertisements	7,500	
Miscellaneous	1,250	
Postage	300	
Office Supplies	1,500	
Dues & Subscriptions	175	
Trustee Fees	4,500	
Continuing Disclosure Fee	1,000	
		
Total Administrative Expenditures	$	82,275	
		
Maintenance Expenditures		
Engineering/Inspections	2,000	
Miscellaneous Maintenance	0	
		
Total Maintenance Expenditures	$	2,000	
		
TOTAL EXPENDITURES	$	84,275	
		
REVENUES LESS EXPENDITURES	$	-	
		
Bond Payments	0	
		
BALANCE	$	-	
		
County Appraiser & Tax Collector Fee	0	
Discounts For Early Payments	0	
		
EXCESS/ (SHORTFALL)	$	-	

DETAILED PROPOSED BUDGET
EAGLE BEND COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES	
FISCAL YEAR 2024/2025
ACTUAL	
FISCAL YEAR 2025/2026
BUDGET	
FISCAL YEAR 2026/2027
BUDGET	

COMMENTS	
O&M Assessments	0	0	0		
Developer Contribution	56,975	84,625	84,275	Developer Contribution	
Debt Assessments	0	0	0		
Interest Income	275	0	0		
					
TOTAL REVENUES	$	57,250	$	84,625	$	84,275		
					
EXPENDITURES					
Administrative Expenditures					
Supervisor Fees	0	0	0		
Management	36,000	36,000	36,000	$3,000 X 12 Months	
Legal	6,667	12,000	12,000	No Change From 2025/2026 Budget	
Assessment Roll	0	7,500	7,500	Will Commence Following Issuing Of Bond	
Audit Fees	0	4,000	4,000	No Change From 2025/2026 Budget	
Arbitrage Rebate Fee	0	650	650	Will Commence Following Issuing Of Bond	
Insurance	5,000	6,000	5,900	FY 2025/2026 Expenditure Was $5,300	
Legal Advertisements	1,231	7,500	7,500	No Change From 2025/2026 Budget	
Miscellaneous	15	1,500	1,250	$250 Decrease From 2025/2026 Budget	
Postage	51	300	300	No Change From 2025/2026 Budget	
Office Supplies	262	1,500	1,500	No Change From 2025/2026 Budget	
Dues & Subscriptions	175	175	175	Annual Fee Due Department Of Economic Opportunity	
Trustee Fees	0	4,500	4,500	Will Commence Following Issuing Of Bond	
Continuing Disclosure Fee	0	1,000	1,000	Will Commence Following Issuing Of Bond	
					
Total Administrative Expenditures	$	49,401	$	82,625	$	82,275		
					
Maintenance Expenditures					
Engineering/Inspections	0	2,000	2,000	Engineers Report To Be Included In Bond Cost Of Issuance	
Miscellaneous Maintenance	0	0	0		
					
Total Maintenance Expenditures	$	-	$	2,000	$	2,000		
					
TOTAL EXPENDITURES	$	49,401	$	84,625	$	84,275		
					
REVENUES LESS EXPENDITURES	$	7,849	$	-	$	-		
					
Bond Payments	0	0	0		
					
BALANCE	$	7,849	$	-	$	-		
					
County Appraiser & Tax Collector Fee	0	0	0		
Discounts For Early Payments	0	0	0		
					
EXCESS/ (SHORTFALL)	$	7,849	$	-	$	-		

April 30, 2026

RE: Eagle Bend Community Development District

The Eagle Bend Community Development District is required to select an auditor to perform the audit for the district for the years ending September 30, 2025, September 30, 2026 and September 30, 2027; with an option for an additional two-year renewal.

In accordance with the Auditor Selection procedures as outlined by Florida Statute 218.391, the District has established the auditor selection criteria and has placed a legal advertisement requesting proposals from qualified audit firms.

Grau & Associates was the only firm to respond to the legal advertisement requesting proposals to perform the fiscal year ending September 30, 2025, September 30, 2026 and September 30, 2027 audits. The proposed fee for the audit for fiscal year ending September 30, 2025 is $3,300.00. The proposed fee for the audit for fiscal year ending September 30, 2026 is $3,400.00. The proposed fee for the audit for fiscal year ending September 30, 2027 audit is $3,500.00. The proposed fee for the audit for fiscal year ending September 30, 2028 (option year) is $3,600.00. And the proposed fee for the audit for fiscal year ending September 30, 2029 (option year) is $3,700.00. The approved Audit Fee budget for Fiscal Year 2025/2026 is $4,000.00.
It is recommended at this time that Grau & Associates be hired to perform the September 30, 2025, September 30, 2026 and September 30, 2027 annual government audits and also be selected, subject to fee adjustments for inflation, to perform the fiscal year end audits for the following two years (FYE 9/30/28 and 9/30/29).

Special District Services, Inc.

Proposal to Provide Financial Auditing Services:
EAGLE BEND
Community Development District

Proposal Due: October 16, 2025 4:00PM
Submitted to:
Eagle Bend
Community Development District c/o SDS
2501A Burns Road
Palm Beach Gardens, Florida 33410
Submitted by:
Antonio J. Grau, Partner Grau & Associates
1001 Yamato Road, Suite 301 Boca Raton, Florida 33431 Tel	(561) 994-9299
(800) 229-4728
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

Table of Contents

PAGE

EXECUTIVE SUMMARY / TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS	3
FIRM & STAFF EXPERIENCE	6
REFERENCES…	11
SPECIFIC AUDIT APPROACH	13
COST OF SERVICES	17
SUPPLEMENTAL INFORMATION	19

October 16, 2025

Eagle Bend Community Development District c/o SDS
2501A Burns Road
Palm Beach Gardens, Florida 33410
Re:	Request for Proposal for Professional Auditing Services for the fiscal years ended September 30, 2025-2027, with an option for two (2) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Eagle Bend Community Development District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you an effective and efficient audit.
Government audits are at the core of our practice: 95% of our work is performing audits for local governments and of that 98% are for special districts. With our significant experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to your operations.

Why Grau & Associates:

Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year-round. When not working on your audit, your team is refining their audit approach for next year’s audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.
Servicing your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.

Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year-round, updating, collaborating and assisting you in implementing new legislation, rules and standards that affect your organization. We are also available as a sounding board and assist with technical questions.

Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.

Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.
This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts, and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.
We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or David Caplivski, CPA (dcaplivski@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience.

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

10/16
Employees are CPAS

3

11

2

Grau’s Focus and Experience

Our Team

Year founded

Partners

Professional Staff

Administrative Professionals

Properly registered and licensed professional corporation by the state of FLORIDA

We are proud Members of the American Institute of Certified Public Accountants
&

9
Professional Groups

the Florida Institute of Certified Public Accountants

Services Provided

See next page for report and certificate

External quality review program: consistently receives a pass



Exter

prog

recei



Inter

moni

nternal: ongoing

quali

mon toring to maintain qual ty

AICPA | FICPA | GFOA | FASD | FGFOA

Firm & Staff Experience

GRAU AND ASSOCIATES COMMUNITY
DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY

OTHER
19

PFM
12

WRATHELL
30

GMS
78

INFRAMARK
38

SDS
60

RIZZETTA
47

MERITUS
23

Profile Briefs:
Antonio J GRAU, CPA (Partner)
Years Performing Audits: 35+
CPE (last 2 years): Government Accounting, Auditing: 32 hours; Accounting, Auditing and Other: 58 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

David Caplivski, CPA (Partner)
Years Performing Audits: 13+
CPE (last 2 years): Government Accounting, Auditing: 48 hours; Accounting, Auditing and Other: 33 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

“Here at Grau & Associates, staying up to date with the current technological landscape is one of our top priorities. Not only does it provide a more positive experience for our clients, but it also allows us to perform a more effective and efficient audit. With the every changing technology available and utilized by our clients, we are constantly innovating our audit process.”
-	Tony Grau
“Quality audits and exceptional client service are at the heart of every decision we make. Our clients trust us to deliver a quality audit, adhering to high standards and assisting them with improvements for their organization.”
- David Caplivski

YOUR ENGAGEMENT TEAM

Grau’s client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team. The Certified Information Technology Professional (CITP) Partner will bring a unique blend of IT expertise and understanding of accounting principles to the financial statement audit of the District.

Engagement
Partner

CITP Partner

Your
Successful Audit

Audit
Manager

Audit Senior

The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy.
Responsibilities will include planning the audit; communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm are accurate, complete and are prepared in accordance with professional standards and firm policy.

The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The engagement partner will also be involved directing the development of the overall audit approach and plan; performing an overriding review of work papers and ascertain client satisfaction.

Antonio ‘Tony ‘J. Grau, CPA
Partner
Contact: tgrau@graucpa.com | (561) 939-6672
Experience
For over 30 years, Tony has been providing audit, accounting and consulting services to the firm’s governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations.
As a member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Tony received the AICPA advanced level certificate for governmental single audits.
Education
University of South Florida (1983) Bachelor of Arts
Business Administration

Clients Served (partial list)
(>300) Various Special Districts, including:

Bayside Improvement Community Development District Dunes Community Development District
Fishhawk Community Development District (I, II, IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District

Boca Raton Airport Authority Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control

St. Lucie West Services District
Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District
Bay Laurel Center Community Development District

Professional Associations/Memberships
American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	32
Accounting, Auditing and Other	58
Total Hours	90 (includes of 4 hours of Ethics CPE)

David Caplivski, CPA/CITP, Partner
Contact : dcaplivski@graucpa.com / 561-939-6676
Experience
Grau & Associates	Partner	2021-Present	
Grau & Associates	Manager	2014-2020	
Grau & Associates	Senior Auditor	2013-2014	
Grau & Associates	Staff Auditor	2010-2013	

Education
Florida Atlantic University (2009) Master of Accounting
Nova Southeastern University (2002) Bachelor of Science
Environmental Studies

Certifications and Certificates
Certified Public Accountant (2011)
AICPA Certified Information Technology Professional (2018) AICPA Accreditation COSO Internal Control Certificate (2022)

Clients Served (partial list)
(>300) Various Special Districts	Hispanic Human Resource Council
Aid to Victims of Domestic Abuse	Loxahatchee Groves Water Control District
Boca Raton Airport Authority	Old Plantation Water Control District
Broward Education Foundation	Pinetree Water Control District
CareerSource Brevard	 San Carlos Park Fire & Rescue Retirement Plan CareerSource Central Florida 403 (b) Plan	South Indian River Water Control District
City of Lauderhill GERS	South Trail Fire Protection & Rescue District
City of Parkland Police Pension Fund	Town of Haverhill
City of Sunrise GERS	Town of Hypoluxo
Coquina Water Control District	Town of Hillsboro Beach
Central County Water Control District	Town of Lantana
City of Miami (program specific audits)	 Town of Lauderdale By-The–Sea Volunteer Fire Pension City of West Park	Town of Pembroke Park
Coquina Water Control District	Village of Wellington East Central Regional Wastewater Treatment Facl.	 Village of Golf
East Naples Fire Control & Rescue District

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	48
Accounting, Auditing and Other	33
Total Hours	81 (includes 4 hours of Ethics CPE)
Professional Associations
Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants Member, Florida Government Finance Officers Association Member, Florida Association of Special Districts

References

We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District.

 Dunes Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 1998
Client Contact	Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092
	904-940-5850	

 Two Creeks Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 2007
Client Contact	William Rizzetta, President 3434 Colwell Avenue, Suite 200
Tampa, Florida 33614
	813-933-5571	

 Journey’s End Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 2004
Client Contact	Todd Wodraska, Vice President
2501 A Burns Road
Palm Beach Gardens, Florida 33410
	561-630-4922	

Specific Audit Approach

AUDIT APPROACH
Grau’s Understanding of Work Product / Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

PHASE I:
Preliminary Planning

PHASE II:
Execution of the Audit Plan

PHASE III:
Completion and Delivery

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.
During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.

Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
» Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
» Perform tests of compliance.
Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following:

» Perform final analytical procedures;
» Review information and make inquiries for subsequent events; and
» Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.
In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.
In addition to communicating any recommendations, we will also communicate the following, if any:

» Significant audit adjustments;
» Significant deficiencies or material weaknesses;
» Disagreements with management; and
» Difficulties encountered in performing the audit.

Is the recommendation cost effective?
Is the recommendation the simplest to effectuate in order to correct a problem?

Is the recommendation at the heart of the problem and not just correcting a symptomatic matter?

Is the corrective action taking into account why the deficiency occurred?

Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no “surprises” in the management letter and fosters a professional, cooperative atmosphere.

Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.
Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2025-2029 are as follows:

  Year Ended September 30,			Fee		
2025	$3,300	
2026	$3,400	
2027	$3,500	
2028	$3,600	
2029	$3,700	
TOTAL (2025-2029)	$17,500	

The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or additional debt is issued the fees would be adjusted accordingly upon approval from all parties concerned.

Supplemental Information

PARTIAL LIST OF CLIENTS

	Governmental Audit	Single Audit	Utility Audit	
Current Client	
Year End	
Boca Raton Airport Authority	✓	✓		✓	9/30	
Captain's Key Dependent District	✓			✓	9/30	
Central Broward Water Control District	✓			✓	9/30	
Collier Mosquito Control District	✓			✓	9/30	
Coquina Water Control District	✓			✓	9/30	
East Central Regional Wastewater Treatment Facility	✓		✓		9/30	
Florida Green Finance Authority	✓				9/30	
Greater Boca Raton Beach and Park District	✓			✓	9/30	
Greater Naples Fire Control and Rescue District	✓	✓		✓	9/30	
Green Corridor P.A.C.E. District	✓			✓	9/30	
Hobe-St. Lucie Conservancy District	✓			✓	9/30	
Indian River Farms Water Control District	✓			✓	9/30	
Indian River Mosquito Control District	✓				9/30	
Indian Trail Improvement District	✓			✓	9/30	
Key Largo Wastewater Treatment District	✓	✓	✓	✓	9/30	
Lake Asbury Municipal Service Benefit District	✓			✓	9/30	
Lake Padgett Estates Independent District	✓			✓	9/30	
Lake Worth Drainage District	✓			✓	9/30	
Lealman Special Fire Control District	✓			✓	9/30	
Loxahatchee Groves Water Control District	✓				9/30	
Old Plantation Water Control District	✓			✓	9/30	
Pal Mar Water Control District	✓			✓	9/30	
Pinellas Park Water Management District	✓			✓	9/30	
Pine Tree Water Control District (Broward)	✓			✓	9/30	
Pinetree Water Control District (Wellington)	✓				9/30	
Port of The Islands Community Improvement District	✓		✓	✓	9/30	
Ranger Drainage District	✓	✓		✓	9/30	
Renaissance Improvement District	✓			✓	9/30	
San Carlos Park Fire Protection and Rescue Service District	✓			✓	9/30	
Sanibel Fire and Rescue District	✓				9/30	
South Central Regional Wastewater Treatment and Disposal Board	✓				9/30	
South Indian River Water Control District	✓	✓		✓	9/30	
South Trail Fire Protection & Rescue District	✓			✓	9/30	
Spring Lake Improvement District	✓			✓	9/30	
St. Lucie West Services District	✓		✓	✓	9/30	
Sunrise Lakes Phase IV Recreation District	✓			✓	9/30	
Sunshine Water Control District	✓			✓	9/30	
Sunny Hills Units 12-15 Dependent District	✓			✓	9/30	
West Villages Improvement District	✓			✓	9/30	
Various Community Development Districts (452)	✓			✓	9/30	
TOTAL	491	5	4	484		

ADDITIONAL SERVICES

CONSULTING / MANAGEMENT ADVISORY SERVICES
Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing

Fixed asset records
Cost reimbursement
Indirect cost allocation
Grant administration and compliance

ARBITRAGE

The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

73

Current Arbitrage Calculations

We look forward to providing Eagle Bend Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.