PAL-MAR
WATER CONTROL DISTRICT

Regular Board Meeting November 7, 2024
9:30 A.M.

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

AGENDA
PAL MAR WATER CONTROL DISTRICT
Martin County Commission Chambers Administrative Center
2401 SE Monterey Road Stuart, FL 34996
REGULAR BOARD MEETING
November 7, 2024
9:30 a.m.

Call to Order
Proof of Publication.	Page 1
Establish Quorum
Additions, Deletions, or Modifications to Agenda
Approval of Minutes
September 5, 2024 Regular Board Meeting…	Page 3
Old Business
New Business
Consider Selection of Professional Surveying Services…	Page 8
Consider Resolution No. 2024-06 – Adopting a Fiscal Year 2023/2024 Amended Budget…	Page 9
Status Report
Legal – Status Report
Engineer – Status Report
District Manager – Status Report
Field Maintenance – Status Report
Security – Status Report
Auditor Selection Committee
Ranking of Proposals/Consider Selection of an Auditor	Page 12
Administrative Matters
Financial Report…	Page 36
Consider Invoices…	Page 37
Landowner Items
Comments from the Public for Items Not on the Agenda
Board Member Comments
Adjourn

AFFIDAVIT OF PUBLICATION

LOCALiQ
The Gainesville Sun I The Leclger Daily Commercial I Ocala StarBanner News Chief I Herald-Tribune
News Herald I The Palm Beach Post Northwest Florida Daily News

PO Box 631244 Cincinnati, OH 45263-1244

PAL MAR WATER CONTROL DISTRICT
FISCAL YEAR 2024/2025 REGULAR MEETING SCHEDULE

laura archer

NOTICE IS HEREBY GIVEN that the Board of Supervisors of the Pal Mar Water" Control District will hold Regular Meetings at 9:30 am. in the Martin County Commission Chambers, Administrative Center, located at 2401 SE Monterey Road, Stuart, Florida 34996, ("'*unless otherwise noted*") on the

Pal-Mar Water Control District 2501 Burns RD # A
Palm Beach Gardens FL 33410-5207

STATE OF WISCONSIN, COUNTY OF BROWN

following dates:

October 3, 2024
November 7, 2024
December 12, 2024
January 9, 2025
February 6, 2025
March 6, 2025
ApriI 3, 2025
May l, 2025
*"'June 5, 2025**
July 10, 2025
August 7, 2025
September 4, 2025

Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Coordinator of the Palm Beach Post, published in Palm Beach County, Florida; that the attached copy of advertisement, being a Govt Public Notices, was published on the publicly accessible website of Palm Beach County, Florida, or in a newspaper by print in the issues of, on:

09/24/2024

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

.,,.The June s, 2025, Regular Meeting will toke place at 10:00 a.m in the Martin County Commission Chambers, Administrative Center, located at 2401 SE Monterey Road, Stuart, Florida 34996 and will also include the Landowners' Meeting.**
The purpose of the meetings is to conduct any all business coming before the Board. Copies of the Agenda for any of the meetings may be obtained from the District's website or by contacting the District Manager at (561) 630-4922 and/or toll free l-877-737-4922_
From time to time one or more Supervisors may participate by telephone; therefore, a speaker telephone will be present at the meeting location so that Supervisors may be fully informed of the discussions taking place. Meetings may be continued as found necessary to a time and place specified on the record.
If any person decides to appeal any decision made with respect to any
matter considered at these meetings, such person will need a record of the proceedings and such person may need to ensure that a verbatim record of the proceedings is mode at his or her own expense and which record includes the testimony and evidence on which the appeal is based.
In accordance wi1h the provisions of the Americans with Disabilities Act, any person requiring special accommodations or an interpreter to partici­ pate at any of these meetings should contact the District Manager at (561) 630-4922 and/or toll-free l-877-737-4922 ct least seven (7) days prier to the date of the particular meeting.
Meetings may be cancelled from time to time without advertised notice.
PAL MAR WATER CONTROL DISTRICT
www.palmarwcd.org
No.10585888	Sept 24, 2024

me, on 09/24/2024

Legal

Notary, State of WI, C

My commission expires

Publication Cost:	$286.28	
Tax Amount:	$0.00	
Payment Cost:	$286.28	
Order No:	10585888	
Customer No:	736988	
PO#:	fiscal meetings	

THIS IS NOT AN INVOICE!
Please do not use this form for payment remittance.

#of Copies: 1

Page 1 of

AFFIDAVIT OF PUBLICATION

LocaliQ
Florida
GANNETT

PO Box 631244 Cincinnati, OH 45263-1244

PAL MAR WATER CONTROL DISTRICT
FISCAL YEAR 2024/2025

Laura Archer
Pal Mar Improvement
Pal Mar Water Control District C/O Special District Services Inc 2501 Burns RD# A
Palm Beach Gardens FL 33410-5207

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:

09/24/2024

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

Notaiy, State of WI, County ofBrown
3· 7·?-7

Subscribed and sworn to before me, by the legal clerk, who is personally known to me, on 09/24/2024

My commission expires

REGULAR MEETING SCHEDULE NOTICE IS HEREBY GIVEN that
the Boord of Supervisors of the Pol Mor Water Control District will hold Regular Meetings at 9:30 o.m. in the Mortin County Commission Cham­ bers, Administrative Center, located at 2401 SE Monterey Rood, Stuart, Florida 34996, ("""unless otherwise noted**} on the following dotes:
October 3, 2024
November 7, 2024
December 12, 2024
January 9, 2025
February 6, 2025
March 61 2025
April 3, 2025
Moy 1, 2025
0 June 5, 2025**
July 10, 2025
August 7, 2025
September 4, 2025
**The June 5, 2025, Regular Meeting will toke place at 10:00 o.m. in the Mortin County Commission Cham­ bers, Administrative Center, located at 2401 SE Monterey Road, Stuart, Florida 34996 and will also include the Landowners' Meeting.-*
The purpose cf the meetings is to conduct any all business coming before the Board. Copies of the Agenda far any cf the meetings may be obtained from the District's website or by contacting the District Manager at (561) 630-4922 and/or toll
free 1-877-737-4922.
Fram time to time one or more Supervisors may participate by tele­ phone; therefore, o speaker tele­ phone will be present of the meeting location so that Supervisors may be fully informed cf the discussions toking Place. Meetings may be continued as found necessary to o time and place specified on the record. If any person decides to appeal onY decision mode with respect ta any matter considered of these meetings, such person will need a record of the proceedings and such person may need to ensure that a verbatim record of the proceedings is made at his er her own expense and which record includes the testimony and evidence on which the appeal is based.
In accordance with the provisions cf the Americans with Disabilities Act, any person requiring special accom­ modations or on interpreter ta participate at any of these meetings should contact the District Manager at (561) 630-4922 and/or tolMree l-
877-737-4922 at least seven (7) days Prior to the date of the particular meeting.
Meetings may be cancelled from time to time without advertised notice.
PAL MAR WATER CONTROL DISTRICT
·www.palmarwcd.org Pub: September 2A, 202.4 TCN10586255

Publication Cost:	$154.88	
Tax Amount:	$0.00	
Payment Cost:	$154.88	
Order No:	10586255	
Customer No:	1126020	
PO#:		

THIS rs NOT AN INVOICE!
Please do 110/ use t/1isformforpayme11t remittance.

# of Copies:
1

KAITLYN FELTY
Notary Public State of Wisconsin

Page 1 of 1

PAL MAR WATER CONTROL DISTRICT REGULAR BOARD MEETING
September 5, 2024

CALL TO ORDER

District Manager Andrew Karmeris called the September 5, 2024, Regular Board Meeting of the Pal Mar Water Control District to order at 9:32 a.m. in the Martin County Commission Chambers, 2401 SE Monterey Road, Stuart, Florida 34996.

PROOF OF PUBLICATION

District Manager Andrew Karmeris offered Proof of Publication which showed that notice of the Regular Board Meeting had been published in The Palm Beach Post and in The Stuart News on 9/25/2024, as legally required.

ESTABLISH QUORUM

A quorum was established with the following attendees:

Commissioner Maria Marino (Arrived at 9:34am)	Present	
Commissioner Sarah Heard	Present	
George Stokus	Present	
Kevin Cutting	Present	
Lewis Lolmaugh	Absent	

Also, in attendance were staff members:

District Manager Andrew Karmeris	Special District Services, Inc	
District Manager Stephanie Brown	Special District Services, Inc	
General Counsel Susan Garrett	Torcivia, Donlon, Goddeau & Rubin, P.A.	
District Engineer Bob Higgins	Higgins Engineering	
TJ Mansell	TJ Mansell Land Management	

Also, in attendance were several landowners and members of the public.

ADDITIONS OR DELETIONS TO THE AGENDA

There were no additions or deletions to the agenda.

APPROVAL OF MINUTES

June 17, 2024, Regular Board Meeting

The June 17, 2024, Regular Board Meeting minutes were presented.

PAL MAR WATER CONTROL DISTRICT REGULAR BOARD MEETING
September 5, 2024

A motion was then made by Commissioner Heard, with a second from Mr. Cutting, to approve the minutes as presented. The motion carried 4-0.

OLD BUSINESS

There were no old business items to come before the board.

NEW BUSINESS

Consider Selection of Professional for Surveying Services

Mr. Karmeris informed the Board that WGI was the only response to the RFQ that was advertised. Mr. Stokus asked Mr. Higgins if he had any comments regarding the RFQ. Mr. Higgins stated that he was surprised there was only one response due to the fact that there is no pressing need for a survey tomorrow, his recommendation was to readvertise. Mr. Cutting asked if there was a preliminary scope of work being advertised. Mr. Higgins said yes, it is not a lengthy scope but is more generic. Mr. Cutting asked if adjusting the scope would attract more responses. Mr. Higgins said he was comfortable with the scope as is. Mr. Stokus asked if there was any concern with their qualifications from Mr. Higgins professional point of view? Commissioner Heard stated that they appear very qualified and that she has no concerns regarding their qualifications.

There was a motion by Commissioner Heard, seconded by Mr. Stokus to readvertise the Request for Qualifications a third time in an attempt to attract more responses. That motion passed 5-0.
Consider Resolution No. 2024-04 – Correcting Scrivner’s Error on Previously Adopted Resolutions
Mr. Karmeris presented this resolution and identified a couple of typos that need correction.
A motion made by Commissioner Heard, seconded by Mr. Stokus to adopt Resolution No. 2024-04 – Correcting Scrivner’s Error on Previously Adopted Resolutions, as amended. The motion carried 5-0.

Consider Resolution No. 2024-05 – Adopting Goals and Objectives

Mr. Karmeris presented this resolution. District Attorney Susan Garrett recommended keeping the goals and objectives as simple as possible and in compliance with the statute.

PAL MAR WATER CONTROL DISTRICT REGULAR BOARD MEETING
September 5, 2024

A motion made by Commissioner Heard, seconded by Mr. Stokus to adopt Resolution No. 2024-05 – Adopting Goals and Objectives, as presented. The motion carried 5-0.

Consider Appointment of Audit Committee & Approval of Evaluation Criteria

Mr. Karmeris introduced this agenda topic. Commissioner Marino had questions regarding the timing of the current audit as well the current contract. Mr. Karmeris answered stating this is a request for proposals to audit the current year that ends September 30, 2024, which would be due June of 2025, as well as the next two years with an option to extend two years beyond that. Meaning the proposal is for potentially 5 years of audits.

A motion made by Mr. Stokus, seconded by Commissioner Heard to appoint the board of supervisors as the Audit Committee and to approve the Evaluation Criteria for proposals as presented. The motion carried 5-0.

STATUS REPORTS
Legal – Status Report
There was no legal report.
Engineer – Status Report
Mr. Higgins discussed the map provided on page 54 of the agenda packet. He explained that the map dated back to the 80s. Commissioner Heard asked if the drainage is different now than it was in 80s? Mr. Higgins said it is not significantly different now. Mr. Cutting asked about the ditch on the North to South line on the eastern portion of the map. Mr. Higgins added that he believes that is an agricultural ditch and not part of the works of the district. Mr. Cutting asked if it was PalMar WCD’s responsibility? Mr. Higgins said he does not believe so. Mr. Stokus mentioned that Martin County had a number of ditches created in the 40s and 50s and then abandoned and that this could be a leftover from that.

District Manager Report

Mr. Karmeris introduced Stephanie Brown and informed the Board that she will be taking over as District manager in a few months.

Field Maintenance Report

PAL MAR WATER CONTROL DISTRICT REGULAR BOARD MEETING
September 5, 2024

Mr. Mansell went over the photos he presented to the Board and discussed a few washouts. He discussed the crushed rock that was placed out there but was not sure who put it down. Commissioner Heard asked that the engineer and attorney to tell us what obligations the district has to fix the washouts? Mr. Cutting added what legal obligation do we have to private property owners to restore property that has been damaged from misuse and what obligation do we have to protect those property owners from pathways that we have established? Who would we ask that to and do we have any responsibility? Ms. Garrett stated she would inform District Counsel Ruth Holmes of the questions to review for a future meeting.

Security – Status Report

Officer Hudson provided a written report for the off duty detail to the Board that listed all the contacts, warnings, a reckless discharge, and any other observations. He also informed the board there was an one incident of illegal camping on South Florida Water Management District land. Mr. Cutting asked how the owners of the properties are identified. Officer Hudson stated from property appraiser’s website.

Officer Hudson was then available in an FWC capacity for any questions.

ADMINISTRATIVE MATTERS
Financial Report
Mr. Karmeris pointed out the financial report in the Board book. There was no action required.

Consider Invoices
Mr. Karmeris presented the invoices in the book. The invoices were then approved, as presented, on a motion made by Commissioner Heard, seconded by Mr. Stokus, and the motion carried 5-0.
LANDOWNER ITEMS
There were no landowner comments.

COMMENTS FROM THE PUBLIC FOR ITEMS NOT ON THE AGENDA

A representative from WGI asked that the board reconsider the selection process and enter into negotiations with WGI.

PAL MAR WATER CONTROL DISTRICT REGULAR BOARD MEETING
September 5, 2024

BOARD MEMBER COMMENTS

There we no comments from the Board.

ADJOURNMENT

There being no further business to come before the Board, at 10:15 am the meeting was adjourned by Commissioner Marino.

Secretary/Assistant Secretary	Chair/Vice-Chair

CONSIDER SELECTION OF PROFESSIONAL FOR SURVEYING SERVICES

TO BE DISTRIBUTED UNDER SEPARATE COVER

RESOLUTION NO. 2024-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PAL-MAR WATER CONTROL DISTRICT AUTHORIZING AND ADOPTING AN AMENDED FINAL FISCAL YEAR 2023/2024 BUDGET, PURSUANT TO CHAPTER 189, FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Board of Supervisors of the Pal-Mar Water Control District (hereinafter 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 final fiscal year 2023/2024 budget.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE PAL-MAR WATER CONTROL DISTRICT, THAT:

Section 1.  The Amended Operating Fund and Debt Service Fund Budget for Fiscal Year 2023/2024 attached hereto as Exhibit “A” is hereby approved and adopted.
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 7th day of November, 2024
.

ATTEST:	PAL-MAR
WATER CONTROL DISTRICT

By:		By:		 Secretary/Assistant Secretary			Chairperson/Vice Chairperson

Pal Mar
Water Control District

Amended Final Budget For Fiscal Year 2023/2024
October 1, 2023 - September 30, 2024

AMENDED FINAL BUDGET
PAL MAR WATER CONTROL DISTRICT FISCAL YEAR 2023/2024
OCTOBER 1, 2023 - SEPTEMBER 30, 2024

	FISCAL YEAR 2023/2024 BUDGET
10/1/23 - 9/30/24	AMENDED FINAL BUDGET
10/1/23 - 9/30/24	YEAR TO DATE ACTUAL
10/1/23 - 9/29/24	
Carry Forward Surplus	155,696			
				
REVENUES				
O & M Assessments	195,638	165,018	165,018	
Other Revenue	0	3,695	3,695	
Interest Income	480	86,520	86,520	
TOTAL REVENUES	$	196,118	$	255,233	$	255,233	
				
EXPENDITURES				
ADMINISTRATIVE EXPENDITURES				
Supervisor Fees	0	0	0	
Payroll Taxes	0	0	0	
Engineering	28,000	35,000	31,374	
Management	36,000	36,000	36,000	
Legal	60,000	64,000	55,970	
Assessment Roll	5,000	5,000	5,000	
Audit Fees	4,100	4,100	4,100	
Insurance	8,300	6,763	6,763	
Legal Advertising	2,500	6,000	4,845	
Miscellaneous	7,500	7,500	5,188	
Postage	2,000	150	106	
Office Supplies	2,000	1,100	933	
Website Management	1,500	1,500	1,500	
Dues & Subscriptions	175	175	175	
Contingency (Legal - Extraordinary)	3,000	0	0	
TOTAL ADMINISTRATIVE EXPENDITURES	$	160,075	$	167,288	$	151,954	
				
MAINTENANCE EXPENDITURES				
Mowing	100,000	80,000	39,500	
Miscellaneous Maintenance (Field Maintenance, Etc.)	20,000	33,000	29,989	
Security	60,000	60,000	60,000	
TOTAL MAINTENANCE EXPENDITURES	$	180,000	$	173,000	$	129,489	
				
TOTAL EXPENDITURES	$	340,075	$	340,288	$	281,443	
				
EXCESS/(SHORTFALL)	$	(143,957)	$	(85,055)	$	(26,210)	
				
County Appraiser & Tax Collector Fee	(3,913)	(3,472)	(3,472)	
Discounts For Early Payments	(7,826)	(6,084)	(6,084)	
				
Carryover From Prior Year	$	155,696			
				
NET EXCESS/ (SHORTFALL)	$	-	$	(94,611)	$	(35,766)	
				
VARIANCE TO BUDGET		$	(94,611)		

Fund Balance As Of 9/30/23	
Projected FY 2023/2024 Activity	
Projected Fund Balance As Of 9/30/24	

$1,997,065	
($94,611)	
$1,902,454	

November 7, 2024

RE: Pal Mar Water Control District

The Pal Mar Water Control District is required to select an auditor to perform the audit for the district for the years ending September 30, 2024, September 30, 2025, and September 30, 2026; 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.

The current auditor for the Pal Mar Water Control District is the firm of Grau & Associates.
Grau & Associates was the only firm to respond to the legal advertisement requesting proposals to perform the fiscal year ending September 30, 2024, September 30, 2025, and September 30, 2026, audits. The proposed fee for the audit for fiscal year ending September 30, 2024, is $3,900.00. The proposed fee for the audit for fiscal year ending September 30, 2025, is $4,000.00. The proposed fee for the audit for fiscal year ending September 30, 2026 audit is $4,100.00. The proposed fee for the audit for fiscal year ending September 30, 2027 (option year) is $4,200.00. And the proposed fee for the audit for fiscal year ending September 30, 2028 (option year) is $4,300.00. The approved fee for the fiscal year ending September 30, 2023, audit, which Grau & Associates has completed, was $4,100.00. The proposed Audit Fee budget for Fiscal Year 2024/2025 is
$4,200.00.
Management would like to report that it is pleased with the professionalism and the competence of the Grau and Associates, partners and supporting staff.
It is recommended at this time that Grau & Associates be hired to perform the September 30, 2024, September 30, 2025, and September 30, 2026, 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 9/30/27 and 9/30/28).

Special District Services, Inc.

Proposal to Provide Financial Auditing Services:
PAL MAR
WATER CONTROL DISTRICT

Proposal Due: October 17, 2024 4:00PM
Submitted to:
Pal Mar Water Control 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 17, 2024

Pal Mar Water Control 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, 2024-2026, with an option for two (2) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Pal Mar Water Control 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

9/15
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.

Advisory Consultant

An advisory consultant will be available as a sounding board to advise in those areas where problems are encountered.

CITP Partner

Your Successful Audit

Engagement Partner

Audit Senior

Audit Manager

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, 2024-2028 are as follows:

  Year Ended September 30,			Fee		
2024	$3,900	
2025	$4,000	
2026	$4,100	
2027	$4,200	
2028	$4,300	
TOTAL (2024-2028)	$20,500	

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 Pal Mar Water Control 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.

Pal Mar Water Control District
Budget vs. Actual
October 2023 through September 2024

	Oct 23 - Sep 24		23/24 Budget		$ Over Budget		% of Budget	
Ordinary Income/Expense								
Income								
363.100 • O & M Assessments	165,018.30		195,638.00		-30,619.70		84.35%	
363.830 • Assessment Fees	-3,472.10		-3,913.00		440.90		88.73%	
363.831 • Assessment Discounts	-6,083.98		-7,826.00		1,742.02		77.74%	
369.400 • Other Income	3,695.40		0.00		3,695.40		100.0%	
369.401 • Interest Income	86,520.05		480.00		86,040.05		18,025.01%	
369.403 • Carryover from Previous Year	0.00		155,696.00		-155,696.00		0.0%	
Total Income	245,677.67		340,075.00		-94,397.33		72.24%	
Gross Profit	245,677.67		340,075.00		-94,397.33		72.24%	
Expense								
511.310 • Engineering	31,373.94		28,000.00		3,373.94		112.05%	
511.311 • Management Fees	36,000.00		36,000.00		0.00		100.0%	
511.315 • Legal Fees	55,969.50		60,000.00		-4,030.50		93.28%	
511.318 • Assessment/Tax Roll	5,000.00		5,000.00		0.00		100.0%	
511.320 • Audit Fees	4,100.00		4,100.00		0.00		100.0%	
511.450 • Insurance	6,763.00		8,300.00		-1,537.00		81.48%	
511.480 • Legal Advertisements	4,845.28		2,500.00		2,345.28		193.81%	
511.512 • Miscellaneous	5,188.12		7,500.00		-2,311.88		69.18%	
511.513 • Postage and Delivery	106.40		2,000.00		-1,893.60		5.32%	
511.514 • Office Supplies	932.75		2,000.00		-1,067.25		46.64%	
511.515 • Website Management Fee	1,500.00		1,500.00		0.00		100.0%	
511.540 • Dues, License & Subscriptions	175.00		175.00		0.00		100.0%	
512.464 • Mowing	39,500.00		100,000.00		-60,500.00		39.5%	
512.467 • Miscellaneous Maintenance	29,989.19		20,000.00		9,989.19		149.95%	
512.468 • Contingency-Legal Extraordinary	0.00		3,000.00		-3,000.00		0.0%	
512.469 • Security	60,000.00		60,000.00		0.00		100.0%	
Total Expense	281,443.18		340,075.00		-58,631.82		82.76%	
1et Ordinary Income	-35,765.51		0.00		-35,765.51		100.0%	
1et Income	-35,765.51		0.00		-35,765.51		100.0%	

Bank Balance As Of 9/30/24	$ 1,950,086.20	
Investment Acct Balance As Of 9/30/24	$	46,518.94	
Accounts Payable As Of 9/30/24	$	36,305.55	
Accounts Receivable As Of 9/30/24	$	1,000.00	
Total Fund Balance As Of 9/30/24	$ 1,961,299.59	

7:30 AM
10/28/24
Accrual Basis

Pal Mar Water Control District
Custom Transaction Detail Report
August 23 through October 28, 2024

	Type		Date			Num		Name		Memo		Debit		Credit	
Legal Fees
Torcivia, Donlon, Goddeau & Rubin, P.A.															
	Bill Pmt -Check		09/01/2024		1977			Torcivia, Donlon, Goddeau & Rubin, P.A.		Inv# 22524 Professional Services July 2024		5,160.00			
	Bill		09/20/2024		22760			Torcivia, Donlon, Goddeau & Rubin, P.A.		Inv# 22760 Professional Services Sept 2024				1,890.00	
	Bill Pmt -Check		10/01/2024		1983			Torcivia, Donlon, Goddeau & Rubin, P.A.		Inv# 22623 Professional Services Aug 2024		2,460.00			
Total Torcivia, Donlon, Goddeau & Rubin, P.A.												7,620.00		1,890.00	

Engineer Fees

Higgins Engineering, Inc.		
	Bill	09/15/2024	2648	Higgins Engineering, Inc.	Inv # 2648 Engineer Services 07.16.24 through 09.15.24			1,784.45	
	Bill	09/30/2024	2648-Rem	Higgins Engineering, Inc.	Inv # 2648 Engineer Services 07.16.24 through 09.15.24			1,521.45	
	Bill Pmt -Check	10/01/2024	1979	Higgins Engineering, Inc.	Inv # 2648 Engineer Services 07.16.24 through 09.1	1,784.45			
Total Higgins Engineering, Inc.						1,784.45		3,305.90	

Management Fees

Special District Services, Inc.		
	Bill	08/31/2024	2024-1045	Special District Services, Inc.	Management Fees Aug 2024			3,375.01	
	Bill Pmt -Check	09/01/2024	1975	Special District Services, Inc.	Management Fees Aug 2024	3,375.01			
	Bill	09/26/2024	2024-1390	Special District Services, Inc.	Public Records Request for Zach			2,220.40	
	Bill	09/29/2024	2024-1343	Special District Services, Inc.	Assessment Roll Preparation (per agreement) 2024			5,000.00	
	Bill	09/30/2024	2024-1168	Special District Services, Inc.	Management Fees Sept 2024			3,459.65	
	Bill Pmt -Check	10/01/2024	1981	Special District Services, Inc.		8,459.65			
Total Special District Services, Inc.						11,834.66		14,055.06	

Misc

Board of County Commissioner		
	Bill	10/01/2024	VC0000155837-45DYS	Board of County Commissioner	ACCT#VC0000155837-45DYS NAV FY 2024/2025 Assessment Roll	150.00	
Total Board of County Commissioner					0.00	150.00	
Egis Insurance & Risk Advisors							
	Bill	10/01/2024	24759	Egis Insurance & Risk Advisors	Invoice #24759 Renew Policy #100124051 10/1/24-10/1/25	7,034.00	
	Bill Pmt -Check	10/01/2024	1978	Egis Insurance & Risk Advisors	Invoice #24759 Renew Policy #100124051 10/1/24-1 7,034.00		
Total Egis Insurance & Risk Advisors					7,034.00	7,034.00	
Gannett Florida LocaliQ							
	Bill	09/30/2024	6700890	Gannett Florida LocaliQ	Inv#6700890 Legal Ad	498.40	
	Bill	09/30/2024	6704147	Gannett Florida LocaliQ	Inv#6704147 Legal Ad	292.12	
Total Gannett Florida LocaliQ					0.00	790.52	
Hudson Protection Enterprise Inc							
	Bill	08/30/2024	0005	Hudson Protection Enterprise Inc	Inv # 0005 Aug 2024	10,000.00	
	Bill	09/30/2024	0006	Hudson Protection Enterprise Inc	Inv # 0006 Sept 2024	10,000.00	
	Bill Pmt -Check	10/01/2024	1980	Hudson Protection Enterprise Inc	20,000.00		
Total Hudson Protection Enterprise Inc					20,000.00	20,000.00	
T.J Mansell Land Management, LLC							
	Bill	08/28/2024	Aug 2024	T.J Mansell Land Management, LLC	Inv# Aug 2024 Supervision of Field Maint Aug 2024	2,372.50	
	Bill Pmt -Check	09/01/2024	1976	T.J Mansell Land Management, LLC	Inv# Aug 2024 Supervision of Field Maint Aug 2024	2,372.50		
	Bill	09/24/2024	210913	T.J Mansell Land Management, LLC	Inv# 210913 Sept 2024 Supervision of Field Maint	2,080.00	
	Bill Pmt -Check	10/01/2024	1982	T.J Mansell Land Management, LLC	Inv# 210913 Sept 2024 Supervision of Field Maint	2,080.00		
Total T.J Mansell Land Management, LLC					4,452.50	4,452.50	
TOTAL					52,725.61	51,677.98	

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