Blackburn Creek Community Development District
3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817
Phone 407-723-5900; Fax 407-723-5901
www.blackburncreekcdd.com
The meeting of the Board of Supervisors for the Blackburn Creek Community Development District will be held Wednesday, August 10, 2022, at 11:30 a.m. located at 5800 Lakewood Ranch Blvd, Sarasota, FL 34240. The following is the proposed agenda for this meeting.

Call in number: 1-844-621-3956 Passcode: 790 562 990 #
BOARD OF SUPERVISORS’ MEETING AGENDA

Organizational Matters
Call to Order
Roll Call
Public Comment Period [for any members of the public desiring to speak on any proposition before the Board]

General Business Matters

Consideration of the Minutes of the July 13, 2022, Board of Supervisors’ Meeting
Review & Acceptance of Fiscal Year 2021 Audit Report
Public Hearing on Adopting the Fiscal Year 2023 Budget and Appropriating Funds
Public Comments and Testimony
Board Comments
Consideration of Resolution 2022-07, Adopting the Fiscal Year 2023 Budget and Appropriating Funds
Consideration of Resolution 2022-08 Adopting an Assessment Roll for Fiscal Year 2023 and Certifying Special Assessments for Collection
Consideration of Resolution 2022-09, Adopting the Annual Meeting Schedule for Fiscal Year 2022-2023
District Engineer Presentation of Capital Projects Turnover and Completion Status
Review and Consideration of Certificate of Completion for 2018 Bond Series
Review and Acceptance of the Arbitrage Rebate Calculation Report
Ratification of Payment Authorizations 179 - 180
Review of District Financial Statements

Other Business

Staff Reports
District Counsel
District Engineer
District Manager

Audience Comments
Supervisors Requests

Adjournment 

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

Minutes of the July 13, 2022, Board of Supervisors’ Meeting

MINUTES OF MEETING

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS MEETING MINUTES
Wednesday, July 13, 2022, at 11:30 a.m.
5800 Lakewood Ranch Blvd., Sarasota, FL 34240
Board Members Present via Speaker or in Person: Kevin Johnson	Chairperson
Jerald Dell	Vice Chairperson
David Trast	Assistant Secretary
Kirk Fegley	Assistant Secretary
Pete Williams	Assistant Secretary Also Present via Speaker or in Person:
Vivian Carvalho  District Manager- PFM Group Consulting LLC Venessa Ripoll	District Manager- PFM Group Consulting LLC Rick Montejano   Accountant – PFM Group Consulting LLC
Bill Conerly	Kimley-Horn
John Blakley	Audience Member	
(via phone) (via phone) (via phone)	

FIRST ORDER OF BUSINESS	
Organizational Matters		

Call to Order and Roll Call

The Board of Supervisors’ Meeting for Blackburn Creek CDD was called to order at 11:48a.m. by Ms. Ripoll and she proceeded with roll call and confirmed quorum to proceed with the meeting. Those in attendance are outlined above either in person or via speaker phone.

Public Comment Period

There were no public comments at this time.

SECOND ORDER OF BUSINESS	General Business Matters

Consideration of the Minutes of the June 8, 2022, Board of Supervisors’ Meeting

The Board reviewed Minutes of the June 8, 2022, Board of Supervisors’ Meeting.

ON MOTION by Mr. Williams seconded by Mr. Dell, with all in favor, the Board approved the Minutes of the June 8, 2022, Board of Supervisors’ Meeting.

District Engineer Presentation of Capital Projects Turnover and Completion Status

Mr. Conerly noted that the District recently received a certification acceptance from the Water Management District for the East West Road. He noted that he will be submitting the certification for mass grading later in the week. This is the last remaining certification needed to deem the Water Management District permits complete.

The Board discussed how the capital program would be certified once completed.

Ratification of the Stormwater Needs Analysis Report

Ms. Ripoll reviewed the final report that was submitted to Manatee County prior to June 30, 2022, deadline.

ON Motion by Mr. Williams, seconded by Mr. Dell, with all in favor, the Board ratified the Stormwater Needs Analysis Report.

Ratification of Payment Authorization 178

Ms. Ripoll requested a motion to ratify payment authorization 178.

ON MOTION by Mr. Williams seconded by Mr. Fegley, with all in favor, the Board ratified Payment Authorization 178.

Review of District Financial Statements

The Board reviewed the financial statements as of June 30, 2022.

ON MOTION by Mr. Fegley, seconded by Mr. Williams, with all in favor, the Board approved the District Financial Statements as of June 30, 2022.

THIRD ORDER OF BUSINESS	Staff Reports

District Counsel –	Not present

District Engineer –	Not present

District Manager –	Ms. Ripoll noted the next meeting is scheduled for August 10,
2022, at 11:30 a.m. at this location.

FOURTH ORDER OF BUSINESS	Audience Comments and Supervisor
Requests

It was brought up from the last meeting that there is the engineers report missing from the 2013 bond series. The District Engineer will follow-up on the request.

FIFTH ORDER OF BUSINESS	Adjournment

There was no additional business to discuss. Ms. Ripoll requested a motion to adjourn.

ON MOTION by Mr. Fegley, seconded by Mr. Dell, with all in favor, the July 13, 2022, Meeting of the Board of Supervisors of the Blackburn Creek Community Development District was adjourned at 12:02 p.m.

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

Fiscal Year 2021 Audit

Blackburn Creek Community Development District

Financial Statements

September 30, 2021

Table of Contents

REPORT
Independent Auditors’ Report ........................................................................................	1
FINANCIAL STATEMENTS
Management’s Discussion And Analysis (required supplemental information) ............	3
Basic Financial Statements Government‐Wide Financial Statements
Statement of Net Position .......................................................................................	9
Statement of Activities .............................................................................................	10
Fund Financial Statements
Balance Sheet – Governmental Funds......................................................................	11
Reconciliation of the Balance Sheet of Governmental Funds to the Statement
of Net Position ..........................................................................................................	12
Statement of Revenue, Expenditures and Changes in Fund Balances –
Governmental Funds ...............................................................................................	13
Reconciliation of the Statement of Revenue, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities ...................	14
Notes to Financial Statements ........................................................................................	15
Required Supplemental Information (other than MD&A)
Budget to Actual Comparison Schedule ‐ General Fund .............................................	26
Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance With Government Auditing Standards..................................	27
Management Letter ........................................................................................................	29
Independent Accountants’ Report on Compliance with Section 218.415, Florida
Statutes ...........................................................................................................................	32

INDEPENDENT AUDITORS’ REPORT

To the Board of Supervisors
Blackburn Creek Community Development District Sarasota County, Florida

Report on the Financial Statements

We have audited the accompanying financial statements of the governmental activities and each major fund of Blackburn Creek Community Development District (hereinafter referred to as “District”), as of and for the year ended September 30, 2021, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements

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

Auditors’ Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2021, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

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

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated June 29, 2022, on our consideration of the District's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

CARR, RIGGS & INGRAM, LLC

Miramar Beach, Florida June 29, 2022

Management’s Discussion And Analysis

Our discussion and analysis of the Blackburn Creek Community Development District's financial performance provides an overview of the District’s financial activities for the fiscal year ended September 30, 2021. Please read it in conjunction with the District’s financial statements, which begin on page 9.

FINANCIAL HIGHLIGHTS

At September 30, 2021, the liabilities of the District exceeded its assets by approximately
$2.2 million (deficit net position).

During the fiscal year ended September 30, 2021, the District conveyed capital asset infrastructure totaling approximately $1.7 million to the County, incurred approximately
$1.4 million of interest expenditures and repaid $642,000 of outstanding long‐term bond principal.

USING THE ANNUAL REPORT

This annual report consists of a series of financial statements. The Statement of Net Position and the Statement of Activities on pages 9 – 10 provide information about the activities of the District as a whole and present a longer‐term view of the District’s finances. Fund financial statements start on page 11. For governmental activities, these statements tell how these services were financed in the short‐term as well as what remains for future spending. Fund financial statements also report the District’s operations in more detail than the government‐wide statements by providing information about the District’s most significant funds.

Reporting the District as a Whole

Our analysis of the District as a whole begins on page 4. One of the most important questions asked about the District’s finances is, “Is the District as a whole better off or worse off as a result of the year’s activities?” The Statement of Net Position and the Statement of Activities report information about the District as a whole and about its activities in a way that helps answer this question. These statements include all assets and liabilities using the accrual basis of accounting, which is similar to the accounting used by most private‐sector companies. All of the current year’s revenues and expenses are taken into account regardless of when cash is received or paid.

These two statements report the District’s net position and related changes during the current year. You can think of the District’s net position – the difference between assets and liabilities – as one way to measure the District’s financial health, or financial position. Over time, increases or decreases in the District’s net position is one indicator of whether its financial health is improving or deteriorating. You will need to consider other nonfinancial factors; however, such as changes in the District’s assessment base and the condition of the District’s infrastructure, to assess the overall health of the District.

Reporting the District’s Most Significant Funds

Our analysis of the District’s major funds begins on page 6. The fund financial statements begin on page 11 and provide detailed information about the most significant funds – not the District as a whole. Some funds are required to be established by State law and by bond covenants. All of the District’s funds are governmental fund‐types.

Governmental funds – All of the District’s basic services are reported in governmental funds, which focus on how money flows into and out of those funds and the balances left at year‐ end that are available for spending. The governmental fund statements provide a detailed short‐term view of the District’s general government operations and the basic services it provides. Governmental fund information helps you determine whether there are more or fewer financial resources that can be spent in the near future to finance the District’s programs. We describe the relationship (or differences) between governmental activities and governmental funds in a reconciliation with the fund financial statements.

THE DISTRICT AS A WHOLE

The following table reflects the condensed Statement of Net Position and is compared to the prior
year.				
September 30,	2021	2020	Change	
Assets				
Current and other assets	$	2,964,136	$	2,930,243	$	33,893	
Capital assets, net	20,778,831	23,053,793	(2,274,962)	

Total assets	$	23,742,967	$	25,984,036	$	(2,241,069)	
Liabilities							
Current liabilities	$	987,767	$	1,002,998	$	(15,231)	
Other liabilities		24,970,030		25,635,030		(665,000)	
Total liabilities		25,957,797		26,638,028		(680,231)	

Net position				
Net investment in capital assets	10,581,247	10,687,288	(106,041)	
Restricted for:				
Debt service	937,421	529,654	407,767	
Capital projects	183,485	407,767	(224,282)	
Unrestricted	(13,916,983)	(12,278,701)	(1,638,282)	
Total net position (deficit)	(2,214,830)	(653,992)	(1,560,838)	

Total liabilities and net position	$	23,742,967  $  25,984,036  $  (2,241,069)

For more detailed information, see the accompanying Statement of Net Position.

During the fiscal year ended September 30, 2021, total assets and liabilities decreased from the prior year by approximately $2.2 million and $680,000, respectively. The decrease in assets is due to capital asset conveyances to the County as well as current year depreciation expense. The decrease in liabilities is largely the result of scheduled principal payments on the Series 2013, 2015, 2018, and 2019 Bonds.

The following schedule compares the Statement of Activities for the current and previous fiscal
year.					
For the year ended September 30,
Revenue:	2021	2020		Change	
Program revenue: Charges for services
Capital grants and contributions
General revenue:	
$	2,253,781	$	2,699,451
‐	15,023	
$	
(445,670)
(15,023)	
Interest and other revenue	152	5,338		(5,186)	

Total revenue	2,253,933	2,719,812	(465,879)

Expenses:							
General government		113,108		102,401		10,707	
Maintenance and infrastructure		631,276		210,751		420,525	
Interest		1,396,593		1,439,001		(42,408)	
Conveyance expense		1,673,794		3,215,155		(1,541,361)	

Total expenses		
3,814,771		
4,967,308		
(1,152,537)	

Change in net position		
(1,560,838)		
(2,247,496)		
686,658	
Net position (deficit), beginning of year		(653,992)		1,593,504		(2,247,496)	

Net position (deficit), end of year	
$	
(2,214,830)	
$	
(653,992)	
$	
(1,560,838)	

For more detailed information, see the accompanying Statement of Activities.

Revenue and expenses decreased from the prior year by approximately $466,000 and $1.2 million, respectively. Revenue decreased primarily due to a decrease in assessment rates as well as the District receiving fewer prepayments of debt service assessments during the current year. Expenses decreased primarily due to increased conveyances made in the prior year. The overall result was a
$1,560,838 decrease in net position for the fiscal year 2021.

THE DISTRICT’S FUNDS

As the District completed the year, its governmental funds (as presented in the balance sheet on page 11) reported a combined fund balance of approximately $3 million, which is an increase from prior year's balance that totaled approximately $2.9 million. Significant transactions are discussed below.

During the fiscal year ended September 30, 2021, the District incurred approximately $1.4 million of interest expenditures and repaid $642,000 of outstanding long‐term bond principal.

The overall increase in fund balance for the year ended September 30, 2021 totaled approximately
$58,000.

CAPITAL ASSET AND DEBT ADMINISTRATION

Capital Assets

At September 30, 2021, the District had approximately $20.8 million invested in capital assets (net of accumulated depreciation). This amount represents a net decrease of approximately $2.3 million from the fiscal year 2020 total.

A listing of capital assets by major category for the current and prior year follows:

September 30,	2021	2020	Change

Capital assets not being depreciated Capital assets being depreciated

$	‐	$  17,630,646	$ (17,630,646)
22,347,466	6,360,506	15,986,960

Total, prior to depreciation		
22,347,466		
23,991,152		
(1,643,686)	
Accumulated depreciation		1,568,635		937,359		631,276	

Net capital assets	
$	
20,778,831	
$	
23,053,793	
$	
(2,274,962)	

More information about the District's capital assets is presented in Note 4 to the financial statements.

Debt

At September 30, 2021, the District had approximately $25.4 million of long‐term debt outstanding. This amount represents a net decrease of approximately $642,000 from the fiscal year 2020 total. A listing of debt amounts outstanding for the current and prior year is as follows:

September 30,	2021	2020		Change	

Series 2013A	
$	4,225,000	$	4,345,000	
$	
(120,000)	
Series 2015A‐1	2,725,000	2,775,000		(50,000)	
Series 2015A‐2	1,055,000	1,095,000		(40,000)	
Series 2018A‐1	9,231,000	9,424,000		(193,000)	
Series 2018A‐2	1,708,000	1,877,000		(169,000)	
Series 2019A‐1	3,195,000	3,245,000		(50,000)	
Series 2019A‐2	1,405,000	1,425,000		(20,000)	
Due to Developer	1,833,030	1,833,030		‐	

$	25,377,030	$  26,019,030	$	(642,000)

More information about the District’s long‐term debt is presented in Note 5 to the financial statements.

GOVERNMENTAL FUNDS BUDGETARY HIGHLIGHTS

An Operating budget was established by the governing board for the District pursuant to the requirements of Florida Statutes. The budget to actual comparison for the general fund, including the original budget and final adopted budget, is shown at page 26.

The District experienced a favorable variance expenditures as compared to the budget in the amount of $66,647, while revenues substantially agreed to budget. The variance in expenditures was primarily due to fewer engineering and legal expenditures incurred during the year than anticipated.

FUTURE FINANCIAL FACTORS

Blackburn Creek Community Development District is an independent special district that operates under the provisions of Chapter 190, Florida Statutes. The District operates under an elected Board of Supervisors, which establishes policy and sets assessment rates. Assessment rates for fiscal year 2022 were established to provide for the operations of the District as well as the necessary debt service requirements.

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT

This financial report is designed to provide a general overview of the District’s finances. If you have questions about this report or need additional financial information, contact the Blackburn Creek Community Development District's management company at 3501 Quadrangle Blvd., Suite 270, Orlando, FL, 32817.

Basic Financial Statements

Blackburn Creek Community Development District	
Statement of Net Position	
September 30,		2021	
Governmental	
Activities	
Assets			
Cash and cash equivalents	$	2,464,662	
Investments		494,239	
Interest receivable		14	
Prepaid expenses		5,221	
Capital Assets:			
Depreciable, net		20,778,831	

Total assets	23,742,967	

Liabilities		
Accounts payable	5,252	
Accrued interest payable	575,515	
Non‐current liabilities:		
Due within one year	407,000	
Due in more than one year	24,970,030	

Total liabilities	25,957,797

Net position
Net investment in capital assets Restricted for:		

10,581,247	
Debt service Capital projects
Unrestricted		937,421
183,485
(13,916,983)	

Total net position (deficit)	
$	
(2,214,830)	

Blackburn Creek Community Development District
Statement of Activities	
For the year ended September 30,	2021

Program Revenue		
		Net (Expense)
Revenue and Changes in Net Position	

Functions/Programs Primary government:
Governmental activities: General government Unallocated depreciation Interest
Asset conveyance	Charges for	Governmental
Expenses	Services	Activities

$	(113,108) $	148,617	$	35,509
(631,276)	‐	(631,276)
(1,396,593)	2,105,164	708,571
(1,673,794)	‐	(1,673,794)	

Total governmental activities	
$	(3,814,771) $	2,253,781		
(1,560,990)	

General revenue
Interest and other revenue		

152	
	
Change in net position		
(1,560,838)	
	Net position (deficit) ‐ beginning of year		(653,992)	
	
Net position (deficit) ‐ end of year	
$	
(2,214,830)	

Blackburn Creek Community Development District
Balance Sheet – Governmental Funds	
September 30,	2021
Total Capital	Governmental
General	Debt Service	Projects	Funds

Assets
Cash and cash equivalents	$ 144,009	$ 1,633,127	$	687,526	$	2,464,662
Investments	‐	494,239	‐	494,239
Interest receivable	‐	10	4	14
Prepaid expenditures	5,221	‐	‐	5,221

Total assets	$ 149,230	$ 2,127,376	$	687,530	$	2,964,136	

Liabilities and Fund Balances

Liabilities
Accounts payable	
$	5,252	
$	‐	
$	‐	
$	5,252	

Total liabilities	
5,252	
‐	
‐	
5,252	

Fund balances Nonspendable	

5,221	

‐	

‐	

5,221	
Restricted for debt service	‐	2,127,376	‐	2,127,376	
Restricted for capital projects	‐	‐	687,530	687,530	
Unassigned	138,757	‐	‐	138,757	
Total fund balances	143,978	2,127,376	687,530	2,958,884	

Total liabilities and fund balances	
$ 149,230	
$ 2,127,376	
$	687,530	
$	2,964,136	

Reconciliation of the Balance Sheet of Governmental Funds to the Statement of
Net Position

September 30,	2021	

Total fund balances, governmental funds	$	
2,958,884	
Capital assets used in governmental activities are not financial resources		
and therefore are not reported in the fund financial statements.	20,778,831	
Liabilities not due and payable from current resources, including accrued		
interest, are not reported in the fund level statements.	(25,952,545)	

Total net position (deficit) ‐ governmental activities	$	
(2,214,830)	

Statement of Revenue, Expenditures and Changes in Fund Balances –
Governmental Funds

For the year ended September 30,		2021				
						Total	
	
General	
Debt Service	Capital
Projects		Governmental
Funds	
Revenue							
Assessment revenue	$ 148,617	$ 1,793,270	$	‐	$	1,941,887	
Prepayment revenue	‐	311,894		‐		311,894	
Interest and other revenue	3	108	41		152	
Total revenue	148,620	2,105,272	41		2,253,933	

Expenditures
Current:
General government
Debt service:	113,108	‐	‐	113,108	
Principal	‐	642,000	‐	642,000	
Interest	‐	1,410,901	‐	1,410,901	
Capital outlay	‐	‐	30,108	30,108	
Total expenditures	113,108	2,052,901	30,108	2,196,117	

Excess (deficit) of revenue over					
expenditures	35,512	52,371	(30,067)	57,816	

Other financing sources (uses)
Transfers in	‐	92,102	‐	92,102	
Transfers out	‐	‐	(92,102)	(92,102)	
Total other financing sources (uses)	‐	92,102		(92,102)		‐	

Net change in fund balances	
35,512	
144,473		
(122,169)		
57,816	
Fund balances, beginning of year	108,466	1,982,903		809,699		2,901,068	

Fund balances, end of year	
$ 143,978	
$ 2,127,376	
$	
687,530	
$	
2,958,884	

Reconciliation of the Statement of Revenue, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities

For the year ended September 30,					2021	

Net change in fund balances ‐ governmental funds		
$	
57,816	
Capital outlay, reported as expenditures in the governmental funds, is	
shown as capital assets on the Statement of Net Position, whereas the	
conveyance of fixed assets is recorded as an expense on the Statement of	
Activities, but not in the fund financial statements.			30,108	
Depreciation on capital assets is not recognized in the fund financial	
statements but is reported as an expense in the Statement of Activities.	(631,276)	
Repayment of long‐term liabilities are reported as expenditures in the	
governmental fund statement but such repayments reduce liabilities in	
the Statement of Net Position and are eliminated in the Statement of	
Activities.										642,000	
The change in accrued interest between the current and prior year is	
recorded	on	the Statement of Activities but not	on	the fund level		
statements.									14,308	
The conveyance of capital assets has no impact on the fund level financial	
statements	but	is	treated	as	an	expense in the government‐wide		
Statement of Activites.						(1,673,794)	

Change in net position of governmental activities		
$	
(1,560,838)	

NOTE 1: NATURE OF ORGANIZATION

The Blackburn Creek Community Development District (the “District”) was established on November 9, 2010 pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes, by Sarasota County Ordinance 2010‐070. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non‐ad valorem assessments for the financing and delivery of capital infrastructure. The District was expanded by approximately 190 acres in December 2014 by Ordinance No. 2014‐094, and by approximately 119 acres in March 2018 by Ordinance No. 2018‐004.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.

The District is governed by a Board of Supervisors (“Board”), which is comprised of five members. The Supervisors are elected on an at large basis by the owners of the property within the District. The Board of Supervisors of the District exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes. At September 30, 2021, certain Board members were affiliated with Resource Conservation of Sarasota, LLC (“the Developer”).

The Board has the final responsibility for:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

In evaluating how to define the government, for financial reporting purposes, management has considered all potential component units. The decision to include or exclude a potential component unit in the reporting entity was made by applying the criteria set forth by Generally Accepted Accounting Principles (GAAP) as defined by the Governmental Accounting Standards Board (GASB). Based on the foregoing criteria, no potential component units were found.

NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accounting policies of the District conform to GAAP as applicable to governments in accordance with those promulgated by GASB. The following is a summary of the more significant policies:

Government‐wide and Fund Financial Statements

The basic financial statements include both government‐wide and fund financial statements.

The government‐wide financial statements (i.e., the Statement of Net Position and the Statement of Activities) report information on all the non‐fiduciary activities of the primary government. Governmental activities, which normally are supported by assessments, are reported separately from business‐type activities, which rely to a significant extent on fees and charges for support. The business‐type activities are reported separately in government‐wide financial statements; however, at September 30, 2021, the District did not have any significant business‐type activities. Therefore, no business‐type activities are reported. Assessments and other items not properly included as program revenues (i.e., charges to customers or applicants who purchase, use, or directly benefit from goods or services) are reported as general revenues.

Separate financial statements are provided for governmental funds. Major individual governmental funds are reported as separate columns in the fund financial statements.

Measurement Focus, Basis of Accounting and Basis of Presentation

The government‐wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of the related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and other similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.

Assessments, including debt service assessments along with operation and maintenance assessments, are non‐ad valorem special assessments imposed on all lands located within the District and benefited by the District’s activities. Assessments are levied and certified for collection by the District prior to the start of the fiscal year which begins October 1st and ends on September 30th. Operation and maintenance special assessments are imposed upon all benefited lands located in the District. Debt service special assessments are imposed upon certain lots and lands as described in each resolution imposing the special assessment for each series of bonds issued by the District. Certain debt service assessments are collected upon the closing of those lots subject to debt and are used to prepay a portion of the bonds outstanding.

Assessments and interest associated with the current fiscal period are all considered to be susceptible to accrual and have been recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received by the District.

The District reports the following major governmental funds:

General Fund – The General Fund is the primary operating fund of the District. It is used to account for all financial resources except those required to be accounted for in other funds.

Debt Service Fund – The Debt Service Fund is used to account for the accumulation of resources for the annual payment of principal and interest on long‐term debt.

Capital Project Fund – This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.

For the year ended September 30, 2021, the District does not report any proprietary funds.

As a general rule, the effect of interfund activity has been eliminated from the government‐wide financial statements.

When both restricted and unrestricted resources are available for use, it is the District’s policy to use restricted resources first, then unrestricted resources as they are needed. When committed, assigned, or unassigned resources are available for use in the governmental fund financial statements, it is the government’s policy to use committed resources first, followed by assigned resources, then unassigned resources as needed.

Cash, Deposits and Investments

The District maintains deposits with "Qualified Public Depositories" as defined in Chapter 280, Florida Statutes. All Qualified Public Depositories must place with the Treasurer of the State of Florida securities in accordance with collateral requirements determined by the State’s Chief Financial Officer. In the event of default by a Qualified Public Depository, the State Treasurer will pay public depositors all losses. Losses in excess of insurance and collateral will be paid through assessments between all Qualified Public Depositories.

Under this method, all the District's deposits are fully insured or collateralized at the highest level of security as defined by GASB, Statement Number 40, Deposits and Investment Disclosures (An Amendment of GASB, Statement Number 3).

The District is authorized to invest in financial instruments as established by Section 218.415, Florida Statutes. The authorized investments include among others direct obligations of the United States Treasury; the Local Government Surplus Trust Funds as created by Section 218.405, Florida Statutes; SEC registered money market funds with the highest credit quality rating from a nationally recognized rating agency; and interest‐bearing time deposits or savings accounts in authorized financial institutions.

Capital Assets

Capital assets, which include primarily infrastructure assets (e.g., roads, sidewalks, water management systems and similar items), are reported in the governmental activities column in the government‐wide financial statements. Capital assets are defined by the District as assets with an initial/individual cost of more than $5,000 and an estimated useful life in excess of two years. Such assets are recorded at historical cost and estimated historical cost if purchased or constructed. Donated assets are recorded at estimated fair market value at the date of donation.

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

Property, plant and equipment of the primary government are depreciated using the straight‐line method over the estimated useful lives. Estimated useful lives for financial reporting purposes are as follows: Infrastructure: 25 – 75 years.

In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.

Long‐Term Obligations

In the government‐wide financial statements, long‐term debt and other long‐term obligations are reported as liabilities in the Statement of Net Position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight‐line or effective interest method. Bonds payable are reported net of these premiums or discounts. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as current period expenses.

In the fund financial statements, governmental fund types recognize bond premiums and discounts during the current period. The face amount of the debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Deferred Outflows/Inflows of Resources

In addition to assets, the Statement of Net Position and Balance Sheet – Governmental Funds will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The District does not have any of this type of item at September 30, 2021.

In addition to liabilities, the Statement of Net Position and Balance Sheet – Governmental Funds will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The District does not have any of this type of item at September 30, 2021.

Fund Equity

Net position in the government‐wide financial statements represents the difference between assets and deferred outflows of resources and liabilities and deferred inflows of resources and is categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents assets related to infrastructure and property, plant and equipment, net of any related debt. Restricted net position represents the assets restricted by the District’s bond covenants.

Governmental fund equity is classified as fund balance. Fund balance is further classified as nonspendable, restricted, committed, assigned, or unassigned. Nonspendable fund balance cannot be spent because of its form. Restricted fund balance has limitations imposed by creditors, grantors, or contributors or by enabling legislation or constitutional provisions. Committed fund balance is a limitation imposed by the District board through approval of resolutions. Assigned fund balance is a limitation imposed by a designee of the District board. Unassigned fund balance in the General Fund is the net resources in excess of what can be properly classified in one of the above four categories. Negative unassigned fund balance in other governmental funds represents excess expenditures incurred over the amounts restricted, committed, or assigned to those purposes.

Prepaid Expenses

Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid expenses on the Statement of Net Position. These items will be expensed over the applicable usage period.

Budgets

The District is required to establish a budgetary system and an approved annual budget. Annual budgets are legally adopted on a basis consistent with GAAP for the General Fund. Any revision to the budget must be approved by the District Board. The budgets are compared to actual expenditures. In instances where budget appropriations and estimated revenues have been revised during the year, budget data presented in the financial statements represent final authorization amounts.

The District follows these procedures in establishing the budgetary data reflected in the financial statements:

Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
A public hearing is conducted to obtain comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
Budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America.

Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the U.S. requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

Subsequent events

Management has evaluated subsequent events through the date that the financial statements were available to be issued, June 29, 2022, and determined there were no events that occurred that required disclosure No subsequent events occurring after this date have been evaluated for inclusion in these financial statements.

NOTE 3: INVESTMENTS

Custodial credit risk – For an investment, custodial credit risk is the risk that the District will not be able to recover the value of the investments or collateral securities that are in the possession of an outside party. The District has no formal policy for custodial risk. At September 30, 2021, the money market funds are not exposed to custodial credit risk because their existence is not evidenced by securities that exist in physical or book entry form.

Concentration risk – The District’s investment policy requires diversification, but does not specify limits on types of investments.

Interest rate risk – The District does not have a formal policy for addressing interest rate risk; however, investments are made with discretion, to seek reasonable returns, preserve capital, and in general, avoid speculative investments. The District manages its exposure to declines in fair values from interest rate changes by reviewing the portfolio on an ongoing basis for changes in effective yield amounts.

The District’s investments consist of money market funds and similar instruments in which shares are owned in the fund rather than the underlying investments. In accordance with GASB 72, Fair Value Measurement and Application, these amounts are reported at amortized cost.

The following is a summary of the District’s investments:
Weighted Avg
September 30,	2021	Credit Risk	Maturities

First American Government Obligations	$	494,239	S&P AAAm	14 days

NOTE 4: CAPITAL ASSETS

The following is a summary of changes in the capital assets for the year ended September 30, 2021:

Beginning		Conveyances/	Ending	
Balance	Additions	Transfers	Balance	

Governmental Activities:							
Capital assets not being depreciated							
Infrastructure under construction	$ 17,630,646	$	30,108	$ (17,660,754)	$	‐	
Total capital assets, not being							
depreciated	17,630,646		30,108	(17,660,754)		‐	

Capital assets being depreciated	
Infrastructure	6,360,506	‐	15,986,960	22,347,466	
Total capital assets, being					
depreciated	6,360,506	‐	15,986,960	22,347,466	

Less accumulated depreciation
Infrastructure	937,359	631,276	‐	1,568,635
Total accumulated depreciation	937,359		631,276		‐	1,568,635	

Total capital assets, being depreciated, net	

5,423,147		

(631,276)		

15,986,960	

20,778,831	

Governmental activities capital assets, net	

$ 23,053,793	

$	

(601,168)	

$	

(1,673,794)	

$ 20,778,831	

Depreciation expense of $631,276 was reported as unallocated depreciation on the accompanying Statement of Activities.

The total projected cost of the infrastructure has been estimated at approximately $43 million, of which approximately $31 million is expected to be financed with the proceeds from the issuance of Bonds with the remainder to be funded by additional bond issuances or the Developer. The infrastructure will include potable water and wastewater systems, storm water drainage system improvements, offsite road improvements and utility extensions.

Upon completion, certain assets will be conveyed to other entities for ownership and/or maintenance. During the year ended September 30, 2021, the District conveyed completed infrastructure totaling approximately $1.7 million.

NOTE 5: LONG‐TERM LIABILITIES

On March 28, 2013 the District issued $5,455,000 of Special Assessment Bonds, Series 2013A due on May 1, 2043 with a fixed interest rate of 6.00%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2014 through May 1, 2043.

On October 14, 2015, the District issued $8,765,000 of Special Assessment Bonds, Series 2015 consisting of $1,575,000 Series 2015A‐1 Term Bonds, $1,945,000 Series 2015A‐1 Term Bonds and
$5,245,000 of Series 2015A‐2 with interest rates of 6.25%, 6.50% and 6.25%, respectively. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the $1,575,000 Term Bonds is to be paid serially commencing May 1, 2016 through May 1, 2035. Principal on the $1,945,000 Term Bonds is to be paid serially commencing May 1, 2016 through May 1, 2045. Principal on the $5,245,000 Term Bonds is to be paid serially commencing May 1, 2016 through May 1, 2045.

On February 22, 2018, the District issued $12,595,000 of Capital Improvement Revenue Bonds, Series 2018 consisting of $1,660,000 Series 2018A‐1 Term Bonds, $2,890,000 Series 2018A‐1 Term Bonds, $5,165,000 Series 2018A‐1 Term Bonds and $2,880,000 of Series 2018A‐2 with interest rates of 5.25%, 5.75%, 5.90% and 5.90%, respectively. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the $1,660,000 Term Bonds is to be paid serially commencing May 1, 2019 through May 1, 2028. Principal on the $2,890,000 Term Bonds is to be paid serially commencing May 1, 2029 through May 1, 2038. Principal on the $5,165,000 Term Bonds is to be paid serially commencing May 1, 2021 through May 1, 2048.  Principal on the
$2,880,000 Term Bonds is to be paid serially commencing May 1, 2021 through May 1, 2048.

In February 2019, the District issued $4,740,000 of Capital Improvement Revenue Refunding Bonds, Series 2019 consisting of $3,295,000 Series 2019 A‐1 Bonds and $1,445,000 of Series 2019 A‐2 with interest rates from 4.75% to 5.60% and 5.60%, respectively. The Series 2019 bonds were issued to finance the 2019 Capital Improvement Project. Interest is paid semiannually on each May 1 and November 1. Principal payments on the Series 2019 A‐1 and A‐2 Bonds are made serially commencing on May 1, 2020 through May 1, 2049.

The Bond Indentures require that the District maintain adequate funds in reserve accounts to meet the debt service reserve requirements as defined in the Indentures. The requirements have been met for the fiscal year ended September 30, 2021.

The Bond Indentures have certain restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedure to be followed by the District on assessments to property owners. The District agreed to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District is in compliance with the requirements of the Bond Indentures.

Long‐term liability activity for the year ended September 30, 2021, was as follows:

Beginning			Ending	Due Within	
Balance	Additions	Reductions	Balance	One Year	
Governmental Activities	
Bonds Payable:											
Series 2013A	$	4,345,000	$	‐	$	(120,000)	$	4,225,000	$	95,000	
Series 2015A‐1		2,775,000		‐		(50,000)		2,725,000		50,000	
Series 2015A‐2		1,095,000		‐		(40,000)		1,055,000		15,000	
Series 2018A‐1		9,424,000		‐		(193,000)		9,231,000		151,000	
Series 2018A‐2		1,877,000		‐		(169,000)		1,708,000		26,000	
Series 2019A‐1		3,245,000		‐		(50,000)		3,195,000		50,000	
Series 2019A‐2		1,425,000		‐		(20,000)		1,405,000		20,000	
Due to Developer		1,833,030		‐		‐		1,833,030		‐	

$ 26,019,030	$	‐	$	(642,000) $ 25,377,030	$ 407,000

At September 30, 2021, the scheduled debt service requirements on bonds payable were as follows:

Total Debt
For the year ending September 30,	Principal	Interest	Service

2022	$	407,000	$	1,379,513	$	1,786,513
2023	442,000	1,357,538	1,799,538	
2024	462,000	1,333,096	1,795,096	
2025	488,000	1,307,172	1,795,172	
2026	520,000	1,280,087	1,800,087	
2027 ‐ 2031	3,091,000	5,926,233	9,017,233	
2032 ‐ 2036	4,137,000	4,915,819	9,052,819	
2037 ‐ 2041	5,548,000	3,545,027	9,093,027	
2042 ‐ 2046	6,039,000	1,752,523	7,791,523	
2047 ‐ 2049	2,410,000	260,978	2,670,978	

$	23,544,000	$	23,057,986	$	46,601,986

NOTE 6: RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District maintains commercial insurance coverage to mitigate the risk of loss. Coverage may not extend to all situations. Management believes such coverage is sufficient to preclude any significant uninsured losses to the District. There have been no claims since inception of the District.

NOTE 7: MANAGEMENT COMPANY

The District has contracted with a management company to perform management advisory services, which include financial and accounting advisory services. Certain employees of the management company also serve as officers (Board appointed non‐voting positions) of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, and other administrative costs.

A significant portion of the District’s activity is dependent upon the continued involvement of the Developer. The loss of significant involvement could have a material adverse effect on the District’s operations.

During the year ended September 30, 2021, the Developer was assessed $47,126 and $747,121 for operations and maintenance and debt service costs, respectively. The due to Developer amount of
$1,833,030 is related to long‐term developer advances to fund the construction of infrastructure. The activity for the year is detailed in Note 5.

Required Supplemental Information (Other Than MD&A)

For the year ended September 30,		2021		
	Original and	Actual	Variance with	
	Final Budget	Amounts	Final Budget	
Revenue				
Assessment revenue	$	144,755	$	148,617	$	3,862	
Interest and other revenue	‐	3	3	
Total revenue	144,755	148,620	3,865	

Expenditures				
General government	177,880	113,108	64,772	
Maintenance and operations	1,875	‐	1,875	
Total expenditures	179,755	113,108	66,647	

Excess (deficit) of revenue over expenditures	(35,000)	35,512	70,512

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

To the Board of Supervisors
Blackburn Creek Community Development District Sarasota County, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Blackburn Creek Community Development District (hereinafter referred to as the “District”), as of and for the year ended September 30, 2021, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our report thereon dated June 29, 2022.

Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of the internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit, we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

Compliance and Other Matters

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

Purpose of this Report

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

CARR, RIGGS & INGRAM, LLC

Miramar Beach, Florida June 29, 2022

MANAGEMENT LETTER

To the Board of Supervisors
Blackburn Creek Community Development District Sarasota County, Florida

Report on the Financial Statements

We have audited the financial statements of the Blackburn Creek Community Development District (“District”) as of and for the fiscal year ended September 30, 2021, and have issued our report thereon dated June 29, 2022.

Auditors’ Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General.

Other Reporting Requirements

We have issued our Independent Auditors' Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards and Independent Accountants' Report on an examination conducted in accordance with AICPA Professional Standards, AT‐C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those report, which are dated June 29, 2022, should be considered in conjunction with this management letter.

Prior Audit Findings

Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no recommendations made in the preceding annual audit report.

Official Title and Legal Authority

Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. The information required is disclosed in the notes to the financial statements.

Financial Condition and Management

Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to communicate whether or not the District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific condition(s) met. In connection with our audit, we determined that the District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.

Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the District. It is management’s responsibility to monitor the District’s financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.

Specific Information

As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, the Blackburn Creek Community Development District reported:

The total number of district employees compensated in the last pay period of the district’s fiscal year as 0.

The total number of independent contractors to whom nonemployee compensation was paid in the last month of the district’s fiscal year as 0.

All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency as $0.

All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency as $0.

The District does not have any construction projects with a total cost of at least $65,000 that are scheduled to begin on or after October 1 of the fiscal year being reported.

The District did not amend its final adopted budget under Section 189.016(6), Florida Statutes.

As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)7, Rules of the Auditor General, the Blackburn Creek Community Development District reported:

The rate or rates of non‐ad valorem special assessments imposed by the District as $1,250 to $2,079 per lot.

The total amount of special assessment collected by or on behalf of the district as
$1,941,887.

The total amount of outstanding bonds issued by the district as $23,544,000.

Additional Matters

Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not have any such findings.

Purpose of this Letter

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

CARR, RIGGS & INGRAM, LLC

Miramar Beach, Florida June 29, 2022

INDEPENDENT ACCOUNTANTS’ REPORT

To the Board of Supervisors
Blackburn Creek Community Development District Sarasota County, Florida

We have examined Blackburn Creek Community Development District’s compliance with the requirements of Section 218.415, Florida Statutes, Local Government Investment Policies, during the year ended September 30, 2021. Management of Blackburn Creek Community Development District is responsible for the District’s compliance with the specified requirements. Our responsibility is to express an opinion on the District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and performed the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced above. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgement, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.

Our examination does not provide a legal determination on the District’s compliance with specified requirements.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the year ended September 30, 2021.

This report is intended solely for the information and use of management and the State of Florida Auditor General and is not intended to be and should not be used by anyone other than these specified parties.

CARR, RIGGS & INGRAM, LLC

Miramar Beach, Florida June 29, 2022

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

2022-07,
Adopting FY 2023 Budget and Appropriating Funds

RESOLUTION 2022-07

THE ANNUAL APPROPRIATION RESOLUTION OF THE BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2022, AND ENDING SEPTEMBER 30, 2023; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2022, submitted to the Board of Supervisors (“Board”) proposed budgets for the next ensuing budget year along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

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

WHEREAS, the Board set August 10, 2022, as the date for a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least two days before the public hearing (or if the District does not yet have its own website, the District Manager timely transmitted the Proposed Budget to the manager or administrator of Sarasota County for posting on its website); and

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

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

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1.  BUDGET

a.	The Board of Supervisors has reviewed the District Manager’s Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.	
b.	The District Manager’s Proposed Budget, attached hereto as Exhibit “A,” as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes, and incorporated herein by reference; provided, however, that the comparative figures contained in the adopted budget may be subsequently revised as
deemed necessary by the District Manager to reflect actual revenues and expenditures.	

c.	The adopted budget, as amended, shall be maintained in the office of the District Manager and at the District’s Records Office and identified as “The Budget for the Blackburn Creek Community Development District for the Fiscal Year Ending September 30, 2023,” as adopted by the Board of Supervisors on August 10, 2022.	
d.	The final adopted budget shall be posted by the District Manager on the District’s official
website within thirty (30) days after adoption. If the District does not yet have its own website, the District Manager is directed to transmit the final adopted budget to the	
manager or administrator of Sarasota County for posting on its website.

SECTION 2.	APPROPRIATIONS

There is hereby appropriated out of the revenues of the Blackburn Creek Community Development District, for the fiscal year beginning October 1, 2022, and ending September 30, 2023, the
sum of $	 to be raised by the levy of assessments and otherwise, which sum is
deemed by the Board of Supervisors to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND	$		
DEBT SERVICE FUND – SERIES 2013	$		
DEBT SERVICE FUND – SERIES 2015 A-1	$		
DEBT SERVICE FUND – SERIES 2015 A-2	$		
DEBT SERVICE FUND – SERIES 2018 A-1	$		
DEBT SERVICE FUND – SERIES 2018 A-2	$		
DEBT SERVICE FUND – SERIES 2019 A-1	$		
DEBT SERVICE FUND – SERIES 2019 A-2	$		
TOTAL ALL FUNDS	$		
SECTION 3.	BUDGET AMENDMENTS		

Pursuant to Section 189.016, Florida Statutes, the District at any time within the fiscal year or within 60 days following the end of the fiscal year may amend its budgets for that fiscal year as follows:

The Board may authorize an increase or decrease in line item appropriations within a fund by motion recorded in the minutes if the total appropriations of the fund do not increase.

The District Manager or Treasurer may authorize an increase or decrease in line item appropriations within a fund if the total appropriations of the fund do not increase and if the aggregate change in the original appropriation item does not exceed $10,000 or 10% of the original appropriation.

c.	By resolution, the Board may increase any appropriation item and/or fund to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance.	
d.	Any other budget amendments shall be adopted by resolution and consistent with Florida law.	

The District Manager or Treasurer must establish administrative procedures to ensure that any budget amendments are in compliance with this Section 3 and Section 189.016 of the Florida Statutes, among other applicable laws. Among other procedures, the District Manager or Treasurer must ensure that any amendments to budget(s) under subparagraphs c. and d. above are posted on the District’s website within 5 days after adoption. If the District does not yet have its own website, the District's Secretary is directed to transmit such amendments to the manager or administrator of Sarasota County for posting on its website.

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

PASSED AND ADOPTED THIS 10th DAY OF AUGUST, 2022.

ATTEST:	BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:	 Its:	

Exhibit A: Fiscal Year 2022/2023 Budgets

Revenues
On-Roll Assessments Off-Roll Assessments Carry Forward Revenue
Net Revenues

General & Administrative Expenses
Supervisor Fees
Public Officials' Insurance Trustee Services Management
Engineering Dissemination Agent District Counsel
Assessment Administration Reamortization Schedules Audit
Arbitrage Calculation Postage & Shipping Legal Advertising Bank Fees Miscellaneous
Office Supplies
Web Site Maintenance Dues, Licenses, and Fees Stormwater Management General Insurance
General Repair & Maintenance Hardscape Maintenance
Total General & Administrative Expenses

Total Expenses

Net Income (Loss)

Blackburn Creek CDD
FY2023 Approved Proposed O&M Budget

		FY 2023	
Actual through	Anticipated May	Anticipated	FY 2022		Approved	
4/30/22	Sep	Total FY22	Adopted Budget		Proposed	
		Budget	

$	112,285.45	
$	454.31	
$	112,739.76	
$	144,755.00		
$	144,755.00	
24,141.39	8,047.12	32,188.51	-		-	
143,658.17	-	-	111,065.97		102,787.07	
$280,085.01	$	8,501.43	$	144,928.27	$	255,820.97		$	247,542.07	

$	7,000.00	
$	5,000.00	
$	12,000.00	
$	12,000.00		
$	12,000.00	
2,633.00	-	2,633.00	2,600.00		3,000.00	
13,958.13	2,041.87	16,000.00	16,000.00		16,000.00	
19,250.00	13,750.00	33,000.00	33,000.00		33,000.00	
-	4,166.67	4,166.67	10,000.00		10,000.00	
7,500.00	7,500.00	15,000.00	15,000.00		15,000.00	
3,446.00	8,333.33	11,779.33	20,000.00		20,000.00	
15,000.00	-	15,000.00	15,000.00		15,000.00	
500.00	500.00	1,000.00	1,000.00		1,000.00	
2,000.00	2,500.00	4,500.00	4,500.00		5,500.00	
-	1,000.00	1,000.00	1,000.00		1,000.00	
65.92	27.47	93.39	450.00		450.00	
1,641.75	684.06	2,325.81	3,500.00		3,500.00	
-	-	-	250.00		250.00	
125.00	52.08	177.08	200.00		200.00	
20.33	8.47	28.80	250.00		250.00	
1,060.00	1,710.00	2,770.00	2,700.00		2,820.00	
175.00	-	175.00	175.00		175.00	
-	27,500.00	27,500.00	80,296.18		71,555.45	
3,803.00	-	3,803.00	3,755.00		4,300.00	
-	937.50	937.50	1,875.00		1,875.00	
-	10,756.60	10,756.60	32,269.79		30,666.62	
$	78,178.13	$	86,468.05	$	164,646.18	$	255,820.97		$	247,542.07	
 $	78,178.13	  $	86,468.05	 $	164,646.18	  $	255,820.97		  $		247,542.07	
$	201,906.88	$	(77,966.62)	$	(19,717.91)	$	-		$	-	

Year To Date

    

FY 2023 Proposed (net)			83.38	
FY 2023 Proposed (gross)			88.70	
				
FY 2022 Adopted (net)	83.38			
FY 2022 Adopted (gross)	88.70			

	Proposed Series 2013 FY 2023
Budget		Proposed Series 2015A-1 FY 2023
Budget		Proposed Series 2015A-2 FY 2023
Budget		Proposed Series 2018A-1 FY 2023
Budget		Proposed Series 2018A-2 FY 2023
Budget		Proposed Series 2019A-1 FY 2023
Budget		Proposed Series 2019A-2 FY 2023
Budget	
REVENUES:														
Special Assessments	$	462,850.00		$	314,056.25		$	110,781.25		$	924,304.50		$	170,045.50		$	309,983.75		$	140,640.00	
TOTAL REVENUES	 $	462,850.00 		 $	314,056.25 		 $	110,781.25 		 $	924,304.50 		 $	170,045.50 		 $	309,983.75 		 $	140,640.00 	

EXPENDITURES:														
Interest 11/01/2022 Interest 05/01/2023 Principal 05/01/2023	$	121,950.00
121,950.00
100,000.00		$	86,925.00
86,925.00
55,000.00		$	30,468.75
30,468.75
20,000.00		$	257,466.50
257,466.50
156,000.00		$	47,849.00
47,849.00
27,000.00		$	85,430.00
85,430.00
55,000.00		$	38,780.00
38,780.00
25,000.00	
TOTAL EXPENDITURES	 $	343,900.00 		 $	228,850.00 		 $	80,937.50 		 $	670,933.00 		 $	122,698.00 		 $	225,860.00 		 $	102,560.00 	

EXCESS REVENUES	

 $	118,950.00 		

 $	85,206.25 		

 $	29,843.75 		

 $	253,371.50 		

 $	47,347.50 		

 $	84,123.75 		

 $	38,080.00 	

Interest 11/01/2023	

$	118,950.00		

$	85,206.25		

$	29,843.75		

$	253,371.50		

$	47,347.50		

$	84,123.75		

$	38,080.00	

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

2022-08
Adopting an Assessment Roll for FY 2023 and Certifying Special Assessments

RESOLUTION 2022-08

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2022/2023; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

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

WHEREAS, the District is located in Sarasota County, Florida (“County”); and

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

WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budgets (“Budget”) for Fiscal Year 2022/2023, attached hereto as Exhibit “A;” and

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

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

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

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

WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2022/2023; and

WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and

WHEREAS, it is in the best interests of the District to adopt the assessment roll (“Assessment Roll”) attached to this Resolution as Exhibit “B,” and to certify the portion of the Assessment Roll

related to certain developed property (“Tax Roll Property”) to the County Tax Collector pursuant to the Uniform Method and to directly collect the portion of the Assessment Roll relating to the remaining property (“Direct Collect Property”), all as set forth in Exhibit “B;” and

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

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT:

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

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapter 190 of the Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District and in accordance with Exhibits “A” and “B.” The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution.

SECTION 3.	Collection and Enforcement; Penalties; Interest.

Tax Roll Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Tax Roll Property shall be collected at the same time and in the same manner as County taxes in accordance with the Uniform Method, as set forth in Exhibits “A” and “B.”

Direct Bill Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Direct Collect Property shall be collected directly by the District in accordance with Florida law, as set forth in Exhibits “A” and “B.” Assessments directly collected by the District are due in full on December 1, 2022; provided, however, that, to the extent permitted by law, the assessments due may be paid in several partial, deferred payments and according to the following schedule: 25% due no later than October 15, 2022, 25% due no later than January 15, 2023, 25% due no later than April 15, 2023 and 25% due no later than July 15, 2023. In the event that an assessment payment is not made in accordance with the schedule stated above, the whole assessment – including any remaining partial, deferred payments for Fiscal Year 2022/2023, shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent assessments shall accrue at the applicable statutory prejudgment interest rate. In the event an assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170 of the Florida Statutes or other applicable law to collect and enforce the whole assessment, as set forth herein.

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

SECTION 4. ASSESSMENT ROLL. The District's Assessment Roll, attached to this Resolution as Exhibit “B,” is hereby certified for collection. That portion of the District’s Assessment Roll which includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.

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

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

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

PASSED AND ADOPTED this 10th day of August, 2022.

ATTEST:		BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By:	 Its:	

Exhibit A:	Budget
Exhibit B:	Assessment Roll (Uniform Method & Direct Collect)

Revenues
On-Roll Assessments Off-Roll Assessments Carry Forward Revenue
Net Revenues

General & Administrative Expenses
Supervisor Fees
Public Officials' Insurance Trustee Services Management
Engineering Dissemination Agent District Counsel
Assessment Administration Reamortization Schedules Audit
Arbitrage Calculation Postage & Shipping Legal Advertising Bank Fees Miscellaneous
Office Supplies
Web Site Maintenance Dues, Licenses, and Fees Stormwater Management General Insurance
General Repair & Maintenance Hardscape Maintenance
Total General & Administrative Expenses

Total Expenses

Net Income (Loss)

Blackburn Creek CDD
FY2023 Approved Proposed O&M Budget

		FY 2023	
Actual through	Anticipated May	Anticipated	FY 2022		Approved	
4/30/22	Sep	Total FY22	Adopted Budget		Proposed	
		Budget	

$	112,285.45	
$	454.31	
$	112,739.76	
$	144,755.00		
$	144,755.00	
24,141.39	8,047.12	32,188.51	-		-	
143,658.17	-	-	111,065.97		102,787.07	
$280,085.01	$	8,501.43	$	144,928.27	$	255,820.97		$	247,542.07	

$	7,000.00	
$	5,000.00	
$	12,000.00	
$	12,000.00		
$	12,000.00	
2,633.00	-	2,633.00	2,600.00		3,000.00	
13,958.13	2,041.87	16,000.00	16,000.00		16,000.00	
19,250.00	13,750.00	33,000.00	33,000.00		33,000.00	
-	4,166.67	4,166.67	10,000.00		10,000.00	
7,500.00	7,500.00	15,000.00	15,000.00		15,000.00	
3,446.00	8,333.33	11,779.33	20,000.00		20,000.00	
15,000.00	-	15,000.00	15,000.00		15,000.00	
500.00	500.00	1,000.00	1,000.00		1,000.00	
2,000.00	2,500.00	4,500.00	4,500.00		5,500.00	
-	1,000.00	1,000.00	1,000.00		1,000.00	
65.92	27.47	93.39	450.00		450.00	
1,641.75	684.06	2,325.81	3,500.00		3,500.00	
-	-	-	250.00		250.00	
125.00	52.08	177.08	200.00		200.00	
20.33	8.47	28.80	250.00		250.00	
1,060.00	1,710.00	2,770.00	2,700.00		2,820.00	
175.00	-	175.00	175.00		175.00	
-	27,500.00	27,500.00	80,296.18		71,555.45	
3,803.00	-	3,803.00	3,755.00		4,300.00	
-	937.50	937.50	1,875.00		1,875.00	
-	10,756.60	10,756.60	32,269.79		30,666.62	
$	78,178.13	$	86,468.05	$	164,646.18	$	255,820.97		$	247,542.07	
 $	78,178.13	  $	86,468.05	 $	164,646.18	  $	255,820.97		  $		247,542.07	
$	201,906.88	$	(77,966.62)	$	(19,717.91)	$	-		$	-	

Year To Date

    

FY 2023 Proposed (net)			83.38	
FY 2023 Proposed (gross)			88.70	
				
FY 2022 Adopted (net)	83.38			
FY 2022 Adopted (gross)	88.70			

	Proposed Series 2013 FY 2023
Budget		Proposed Series 2015A-1 FY 2023
Budget		Proposed Series 2015A-2 FY 2023
Budget		Proposed Series 2018A-1 FY 2023
Budget		Proposed Series 2018A-2 FY 2023
Budget		Proposed Series 2019A-1 FY 2023
Budget		Proposed Series 2019A-2 FY 2023
Budget	
REVENUES:														
Special Assessments	$	462,850.00		$	314,056.25		$	110,781.25		$	924,304.50		$	170,045.50		$	309,983.75		$	140,640.00	
TOTAL REVENUES	 $	462,850.00 		 $	314,056.25 		 $	110,781.25 		 $	924,304.50 		 $	170,045.50 		 $	309,983.75 		 $	140,640.00 	

EXPENDITURES:														
Interest 11/01/2022 Interest 05/01/2023 Principal 05/01/2023	$	121,950.00
121,950.00
100,000.00		$	86,925.00
86,925.00
55,000.00		$	30,468.75
30,468.75
20,000.00		$	257,466.50
257,466.50
156,000.00		$	47,849.00
47,849.00
27,000.00		$	85,430.00
85,430.00
55,000.00		$	38,780.00
38,780.00
25,000.00	
TOTAL EXPENDITURES	 $	343,900.00 		 $	228,850.00 		 $	80,937.50 		 $	670,933.00 		 $	122,698.00 		 $	225,860.00 		 $	102,560.00 	

EXCESS REVENUES	

 $	118,950.00 		

 $	85,206.25 		

 $	29,843.75 		

 $	253,371.50 		

 $	47,347.50 		

 $	84,123.75 		

 $	38,080.00 	

Interest 11/01/2023	

$	118,950.00		

$	85,206.25		

$	29,843.75		

$	253,371.50		

$	47,347.50		

$	84,123.75		

$	38,080.00	

ID	DS	OM	Total		ID	DS	OM	Total	
0757030080	689.47	88.23	777.70		0760140029	2,039.17	88.23	2,127.40	
0758120005	551.89	88.23	640.12		0758140017	918.44	88.23	1,006.67	
0760070043	1,348.99	88.23	1,437.22		0760070080	1,348.99	88.23	1,437.22	
0760060017	1,153.40	88.23	1,241.63		0759060021	2,039.17	88.23	2,127.40	
0758060011	786.37	88.23	874.60		0760070106	1,348.99	88.23	1,437.22	
0758150007	871.84	88.23	960.07		0760060003	2,061.07	88.23	2,149.30	
0758060026	833.01	88.23	921.24		0758040324	689.47	88.23	777.70	
0757030058	551.89	88.23	640.12		0757130271	796.72	88.23	884.95	
0758040371	796.72	88.23	884.95		0758160021	1,614.37	88.23	1,702.60	
0757070226	413.68	88.23	501.91		0760140026	2,039.17	88.23	2,127.40	
0760070079	1,348.99	88.23	1,437.22		0758080437	-	88.23	88.23	
0759140007	1,153.40	88.23	1,241.63		0758130030	560.68	88.23	648.91	
0758150004	1,614.37	88.23	1,702.60		0760101515	916.37	88.23	1,004.60	
0757080074	720.87	88.23	809.10		0758040323	689.47	88.23	777.70	
0760040006	1,153.40	88.23	1,241.63		0758100010	1,472.77	88.23	1,561.00	
0757060138	-	88.23	88.23		0757130281	796.72	88.23	884.95	
0759040007	2,039.17	88.23	2,127.40		0758040362	796.72	88.23	884.95	
0758130037	918.44	88.23	1,006.67		0757020003	689.47	88.23	777.70	
0760070095	1,348.99	88.23	1,437.22		0758120046	-	88.23	88.23	
0758130024	538.48	88.23	626.71		0757030078	-	88.23	88.23	
0760040013	2,061.07	88.23	2,149.30		0757010259	413.68	88.23	501.91	
0757130288	796.72	88.23	884.95		0758130038	918.44	88.23	1,006.67	
0760070045	1,348.99	88.23	1,437.22		0760070025	1,348.99	88.23	1,437.22	
0757010159	689.47	88.23	777.70		0758130009	918.44	88.23	1,006.67	
0757080083	680.55	88.23	768.78		0757070148	1,103.15	88.23	1,191.38	
0760070015	1,348.99	88.23	1,437.22		0758130054	918.44	88.23	1,006.67	
0758040396	873.33	88.23	961.56		0758090024	1,472.77	88.23	1,561.00	
0757030081	689.47	88.23	777.70		0758080492	873.33	88.23	961.56	
0757070210	413.68	88.23	501.91		0759060005	2,039.17	88.23	2,127.40	
0759130007	2,061.07	88.23	2,149.30		0760101567	916.37	88.23	1,004.60	
0758160005	1,614.37	88.23	1,702.60		0759040023	2,039.17	88.23	2,127.40	
0758100024	1,472.77	88.23	1,561.00		0759140006	1,153.40	88.23	1,241.63	
0757080061	408.26	88.23	496.49		0758150045	1,614.37	88.23	1,702.60	
0760070037	1,348.99	88.23	1,437.22		0760040021	1,153.40	88.23	1,241.63	
0757030076	689.47	88.23	777.70		0759040050	2,031.45	88.23	2,119.68	
0758040336	689.47	88.23	777.70		0760070041	1,348.99	88.23	1,437.22	
0758040325	689.47	88.23	777.70		0757030047	551.89	88.23	640.12	
0759130006	-	88.23	88.23		0758090011	1,472.77	88.23	1,561.00	
0758130042	918.44	88.23	1,006.67		0758140002	918.44	88.23	1,006.67	
0758040332	689.47	88.23	777.70		0758090019	1,472.77	88.23	1,561.00	
0758040353	796.72	88.23	884.95		0758080438	873.33	88.23	961.56	
0760070096	1,348.99	88.23	1,437.22		0758140019	918.44	88.23	1,006.67	
0757130298	689.47	88.23	777.70		0758040359	796.72	88.23	884.95	
0758120049	560.68	88.23	648.91		0757070150	1,103.15	88.23	1,191.38	
0758100054	1,472.77	88.23	1,561.00		0757080024	464.56	88.23	552.79	
0760070030	1,348.99	88.23	1,437.22		0758080488	873.33	88.23	961.56	
0757160426	1,103.15	88.23	1,191.38		0757080003	464.56	88.23	552.79	
0757010255	413.68	88.23	501.91		0760101560	916.37	88.23	1,004.60	
0757080044	464.56	88.23	552.79		0758050001	-	88.23	88.23	
0757080058	408.26	88.23	496.49		0760060013	2,061.07	88.23	2,149.30	
0758040342	796.72	88.23	884.95		0758130040	918.44	88.23	1,006.67	

ID	DS	OM	Total		ID	DS	OM	Total	
0758100046	832.96	88.23	921.19		0758130048	918.44	88.23	1,006.67	
0758150034	1,614.37	88.23	1,702.60		0758140040	918.44	88.23	1,006.67	
0760130022	2,039.17	88.23	2,127.40		0760070116	1,348.99	88.23	1,437.22	
0757130280	-	88.23	88.23		0757010175	689.47	88.23	777.70	
0757070211	413.68	88.23	501.91		0760101527	905.81	88.23	994.04	
0757080016	464.56	88.23	552.79		0758100015	1,472.77	88.23	1,561.00	
0760030006	2,061.07	88.23	2,149.30		0757020006	796.72	88.23	884.95	
0757080019	464.56	88.23	552.79		0758150044	871.84	88.23	960.07	
0760101545	916.37	88.23	1,004.60		0758130041	918.44	88.23	1,006.67	
0757070224	413.68	88.23	501.91		0760070073	1,348.99	88.23	1,437.22	
0757080020	464.56	88.23	552.79		0760070066	1,348.99	88.23	1,437.22	
0760070092	1,348.99	88.23	1,437.22		0757080022	464.56	88.23	552.79	
0757030045	551.89	88.23	640.12		0758090020	1,472.77	88.23	1,561.00	
0757020008	873.33	88.23	961.56		0757060110	-	88.23	88.23	
0758040329	689.47	88.23	777.70		0758060007	786.37	88.23	874.60	
0757160403	796.72	88.23	884.95		0757080059	408.26	88.23	496.49	
0757030015	551.89	88.23	640.12		0757070215	413.68	88.23	501.91	
0757060085	796.72	88.23	884.95		0757080012	464.56	88.23	552.79	
0757010188	413.68	88.23	501.91		0758140028	560.68	88.23	648.91	
0760130009	2,039.17	88.23	2,127.40		0760130013	2,039.17	88.23	2,127.40	
0759040045	2,031.45	88.23	2,119.68		0758050007	551.89	88.23	640.12	
0758040374	873.33	88.23	961.56		0758060043	786.37	88.23	874.60	
0757080007	464.56	88.23	552.79		0757080077	720.87	88.23	809.10	
0757051850	1,348.99	88.23	1,437.22		0759060015	2,039.17	88.23	2,127.40	
0758100016	1,472.77	88.23	1,561.00		0757080046	464.56	88.23	552.79	
0758080456	873.33	88.23	961.56		0758060019	-	88.23	88.23	
0758010433	873.33	88.23	961.56		0758120058	538.48	88.23	626.71	
0758060027	833.01	88.23	921.24		0757070234	413.68	88.23	501.91	
0757060103	-	88.23	88.23		0758120024	551.89	88.23	640.12	
0757060107	-	88.23	88.23		0760130016	2,039.17	88.23	2,127.40	
0757160405	796.72	88.23	884.95		0758150010	871.84	88.23	960.07	
0760140033	2,039.17	88.23	2,127.40		0759040021	2,039.17	88.23	2,127.40	
0760070038	1,348.99	88.23	1,437.22		0757030033	551.89	88.23	640.12	
0758040366	796.72	88.23	884.95		0758140045	918.44	88.23	1,006.67	
0758100020	1,472.77	88.23	1,561.00		0758130045	918.44	88.23	1,006.67	
0758040369	796.72	88.23	884.95		0758080439	873.33	88.23	961.56	
0759040051	2,031.45	88.23	2,119.68		0757010250	413.68	88.23	501.91	
0758040308	689.47	88.23	777.70		0757060094	796.72	88.23	884.95	
0757070230	413.68	88.23	501.91		0757020153	689.47	88.23	777.70	
0760101565	916.37	88.23	1,004.60		0760050010	2,061.07	88.23	2,149.30	
0760101474	916.37	88.23	1,004.60		0758040393	873.33	88.23	961.56	
0757030034	551.89	88.23	640.12		0758060023	833.01	88.23	921.24	
0758120028	551.89	88.23	640.12		0760040005	1,153.40	88.23	1,241.63	
0757080039	464.56	88.23	552.79		0760070052	1,348.99	88.23	1,437.22	
0758140011	918.44	88.23	1,006.67		0758120051	560.68	88.23	648.91	
0758040390	873.33	88.23	961.56		0758120044	560.68	88.23	648.91	
0758140020	560.68	88.23	648.91		0760040001	1,109.01	88.23	1,197.24	
0757130301	689.47	88.23	777.70		0758090012	1,472.77	88.23	1,561.00	
0758040314	689.47	88.23	777.70		0757030077	689.47	88.23	777.70	
0758140026	560.68	88.23	648.91		0757060118	-	88.23	88.23	
0757010198	413.68	88.23	501.91		0757010161	689.47	88.23	777.70	

ID	DS	OM	Total		ID	DS	OM	Total	
0758120008	551.89	88.23	640.12		0758140050	918.44	88.23	1,006.67	
0760101521	916.37	88.23	1,004.60		0759060011	2,039.17	88.23	2,127.40	
0758120052	918.44	88.23	1,006.67		0758040352	796.72	88.23	884.95	
0758090002	1,472.77	88.23	1,561.00		0759002001	-	-	-	
0758130049	918.44	88.23	1,006.67		0757130292	689.47	88.23	777.70	
0758110011	560.68	88.23	648.91		0757060130	873.33	88.23	961.56	
0757020005	796.72	88.23	884.95		0758160030	1,614.37	88.23	1,702.60	
0760101530	916.37	88.23	1,004.60		0758130058	918.44	88.23	1,006.67	
0758120029	551.89	88.23	640.12		0758160020	1,614.37	88.23	1,702.60	
0758140014	560.68	88.23	648.91		0758130010	918.44	88.23	1,006.67	
0757060112	796.72	88.23	884.95		0758080455	873.33	88.23	961.56	
0759040084	2,039.17	88.23	2,127.40		0759040067	2,031.45	88.23	2,119.68	
0759140010	1,153.40	88.23	1,241.63		0757060124	-	88.23	88.23	
0759040073	2,039.17	88.23	2,127.40		0759060014	2,039.17	88.23	2,127.40	
0760030012	1,153.40	88.23	1,241.63		0758130059	918.44	88.23	1,006.67	
0757070212	413.68	88.23	501.91		0758080473	873.33	88.23	961.56	
0758100006	1,472.77	88.23	1,561.00		0757060117	-	88.23	88.23	
0758110005	918.44	88.23	1,006.67		0758040316	689.47	88.23	777.70	
0758100007	1,472.77	88.23	1,561.00		0757060136	-	88.23	88.23	
0760101576	905.81	88.23	994.04		0759130010	1,153.40	88.23	1,241.63	
0759130011	1,153.40	88.23	1,241.63		0758130005	560.68	88.23	648.91	
0760101520	916.37	88.23	1,004.60		0759040052	2,031.45	88.23	2,119.68	
0758040375	873.33	88.23	961.56		0758140038	918.44	88.23	1,006.67	
0757010172	689.47	88.23	777.70		0757010181	689.47	88.23	777.70	
0759040028	2,039.17	88.23	2,127.40		0758130007	918.44	88.23	1,006.67	
0758160031	1,614.37	88.23	1,702.60		0758150021	1,614.37	88.23	1,702.60	
0758130026	560.68	88.23	648.91		0759060036	2,039.17	88.23	2,127.40	
0758040379	873.33	88.23	961.56		0760130001	2,039.17	88.23	2,127.40	
0760101558	916.37	88.23	1,004.60		0759140003	1,153.40	88.23	1,241.63	
0757080001	464.56	88.23	552.79		0760070101	1,348.99	88.23	1,437.22	
0757020001	689.47	88.23	777.70		0760140034	2,039.17	88.23	2,127.40	
0759060009	2,039.17	88.23	2,127.40		0760140036	2,039.17	88.23	2,127.40	
0760101529	916.37	88.23	1,004.60		0758130025	560.68	88.23	648.91	
0757010246	413.68	88.23	501.91		0757030024	551.89	88.23	640.12	
0757160410	1,103.15	88.23	1,191.38		0758130014	918.44	88.23	1,006.67	
0758150020	1,614.37	88.23	1,702.60		0757080073	720.87	88.23	809.10	
0757080051	408.26	88.23	496.49		0758080474	873.33	88.23	961.56	
0757030048	551.89	88.23	640.12		0757030013	551.89	88.23	640.12	
0760101551	916.37	88.23	1,004.60		0758080480	873.33	88.23	961.56	
0759040029	-	88.23	88.23		0760130007	2,039.17	88.23	2,127.40	
0760070088	1,348.99	88.23	1,437.22		0760070032	1,348.99	88.23	1,437.22	
0757010194	413.68	88.23	501.91		0758060010	786.37	88.23	874.60	
0758100053	1,472.77	88.23	1,561.00		0760101580	905.81	88.23	994.04	
0758080493	873.33	88.23	961.56		0758040363	796.72	88.23	884.95	
0758080467	873.33	88.23	961.56		0757060122	796.72	88.23	884.95	
0757130279	-	88.23	88.23		0758050002	551.89	88.23	640.12	
0757030068	551.89	88.23	640.12		0760140025	2,039.17	88.23	2,127.40	
0757030042	551.89	88.23	640.12		0758130053	918.44	88.23	1,006.67	
0758140004	918.44	88.23	1,006.67		0757070228	413.68	88.23	501.91	
0759060001	2,039.17	88.23	2,127.40		0760101526	905.81	88.23	994.04	
0758100040	1,472.77	88.23	1,561.00		0757060109	796.72	88.23	884.95	

ID	DS	OM	Total		ID	DS	OM	Total	
0760101522	916.37	88.23	1,004.60		0758100022	1,472.77	88.23	1,561.00	
0760101562	916.37	88.23	1,004.60		0758080440	873.33	88.23	961.56	
0760070086	1,348.99	88.23	1,437.22		0760101586	905.81	88.23	994.04	
0760060008	2,061.07	88.23	2,149.30		0760101516	916.37	88.23	1,004.60	
0757010248	413.68	88.23	501.91		0757060092	-	88.23	88.23	
0758060001	833.01	88.23	921.24		0758050003	551.89	88.23	640.12	
0757060121	-	88.23	88.23		0760070013	1,348.99	88.23	1,437.22	
0760070060	1,348.99	88.23	1,437.22		0758100021	1,512.69	88.23	1,600.92	
0757080091	680.55	88.23	768.78		0758130023	560.68	88.23	648.91	
0758120030	551.89	88.23	640.12		0760140024	2,039.17	88.23	2,127.40	
0758100026	1,472.77	88.23	1,561.00		0758060014	786.37	88.23	874.60	
0758120040	560.68	88.23	648.91		0757070145	1,103.15	88.23	1,191.38	
0758160033	1,614.37	88.23	1,702.60		0759060028	2,039.17	88.23	2,127.40	
0757130276	796.72	88.23	884.95		0760070082	1,348.99	88.23	1,437.22	
0757060140	873.33	88.23	961.56		0760070056	1,348.99	88.23	1,437.22	
0757060084	796.72	88.23	884.95		0760050004	1,153.40	88.23	1,241.63	
0757030069	689.47	88.23	777.70		0758090014	1,472.77	88.23	1,561.00	
0760130017	2,039.17	88.23	2,127.40		0757010239	413.68	88.23	501.91	
0757060108	796.72	88.23	884.95		0759060027	2,039.17	88.23	2,127.40	
0758090009	1,472.77	88.23	1,561.00		0760030002	1,153.40	88.23	1,241.63	
0758100023	1,472.77	88.23	1,561.00		0757030022	551.89	88.23	640.12	
0758060040	833.01	88.23	921.24		0758060003	833.01	88.23	921.24	
0758150023	1,614.37	88.23	1,702.60		0757020152	689.47	88.23	777.70	
0760070114	1,348.99	88.23	1,437.22		0760060006	2,061.07	88.23	2,149.30	
0758140025	560.68	88.23	648.91		0760101555	916.37	88.23	1,004.60	
0757030075	689.47	88.23	777.70		0758120045	560.68	88.23	648.91	
0760130010	2,039.17	88.23	2,127.40		0758100055	762.01	88.23	850.24	
0757030028	-	88.23	88.23		0758010511	-	88.23	88.23	
0758120061	560.68	88.23	648.91		0759040065	2,031.45	88.23	2,119.68	
0759040072	2,039.17	88.23	2,127.40		0760101486	905.81	88.23	994.04	
0760101528	905.81	88.23	994.04		0758080452	873.33	88.23	961.56	
0758040331	689.47	88.23	777.70		0760101487	905.81	88.23	994.04	
0760101518	916.37	88.23	1,004.60		0760040018	1,153.40	88.23	1,241.63	
0759130019	1,153.40	88.23	1,241.63		0760070067	1,348.99	88.23	1,437.22	
0760060002	1,153.40	88.23	1,241.63		0760050018	2,061.07	88.23	2,149.30	
0758100002	1,472.77	88.23	1,561.00		0758060025	833.01	88.23	921.24	
0759040076	2,039.17	88.23	2,127.40		0760101517	916.37	88.23	1,004.60	
0757010187	413.68	88.23	501.91		0757020007	873.33	88.23	961.56	
0758040351	796.72	88.23	884.95		0757080035	464.56	88.23	552.79	
0758110013	560.68	88.23	648.91		0758130028	560.68	88.23	648.91	
0758040339	689.47	88.23	777.70		0758050004	551.89	88.23	640.12	
0757130273	796.72	88.23	884.95		0758040360	796.72	88.23	884.95	
0758150049	871.84	88.23	960.07		0758010504	873.33	88.23	961.56	
0757060101	-	88.23	88.23		0757010184	413.68	88.23	501.91	
0758120031	551.89	88.23	640.12		0760101478	905.81	88.23	994.04	
0758080442	873.33	88.23	961.56		0758110016	918.44	88.23	1,006.67	
0758080494	873.33	88.23	961.56		0760060012	2,061.07	88.23	2,149.30	
0758040391	873.33	88.23	961.56		0758150032	1,614.37	88.23	1,702.60	
0758090003	1,472.77	88.23	1,561.00		0759060002	-	88.23	88.23	
0758120006	551.89	88.23	640.12		0757060095	796.72	88.23	884.95	
0757080021	464.56	88.23	552.79		0758040388	873.33	88.23	961.56	

ID	DS	OM	Total		ID	DS	OM	Total	
0760030001	2,061.07	88.23	2,149.30		0758120033	551.89	88.23	640.12	
0758120016	551.89	88.23	640.12		0758120042	-	88.23	88.23	
0757010192	413.68	88.23	501.91		0759040022	2,064.02	88.23	2,152.25	
0758160013	1,614.37	88.23	1,702.60		0758080491	873.33	88.23	961.56	
0758040364	796.72	88.23	884.95		0758040330	689.47	88.23	777.70	
0758100037	1,472.77	88.23	1,561.00		0757080050	408.26	88.23	496.49	
0758150036	1,614.37	88.23	1,702.60		0758080451	873.33	88.23	961.56	
0760070044	1,348.99	88.23	1,437.22		0758120053	918.44	88.23	1,006.67	
0757010243	413.68	88.23	501.91		0758160036	1,614.37	88.23	1,702.60	
0758010427	873.33	88.23	961.56		0759060039	2,039.17	88.23	2,127.40	
0757080071	720.87	88.23	809.10		0760140035	2,039.17	88.23	2,127.40	
0758050005	551.89	88.23	640.12		0758050008	551.89	88.23	640.12	
0757130267	796.72	88.23	884.95		0758040358	-	88.23	88.23	
0758090021	1,472.77	88.23	1,561.00		0757160409	1,103.15	88.23	1,191.38	
0758150031	1,614.37	88.23	1,702.60		0758100005	1,472.77	88.23	1,561.00	
0758080457	873.33	88.23	961.56		0757060129	-	88.23	88.23	
0760070007	1,348.99	88.23	1,437.22		0758100041	1,472.77	88.23	1,561.00	
0760070039	1,348.99	88.23	1,437.22		0758090005	1,472.77	88.23	1,561.00	
0758160027	1,614.37	88.23	1,702.60		0757030023	551.89	88.23	640.12	
0758040307	689.47	88.23	777.70		0758010429	873.33	88.23	961.56	
0758040306	689.47	88.23	777.70		0758090004	1,472.77	88.23	1,561.00	
0758140003	918.44	88.23	1,006.67		0758040372	796.72	88.23	884.95	
0757080093	720.87	88.23	809.10		0758090025	1,472.77	88.23	1,561.00	
0757010180	689.47	88.23	777.70		0757070221	413.68	88.23	501.91	
0758060038	833.01	88.23	921.24		0757060137	-	88.23	88.23	
0758080499	873.33	88.23	961.56		0758150011	871.84	88.23	960.07	
0758100049	1,472.77	88.23	1,561.00		0759040056	2,031.45	88.23	2,119.68	
0757130304	689.47	88.23	777.70		0760070009	1,348.99	88.23	1,437.22	
0758050012	551.89	88.23	640.12		0757070219	413.68	88.23	501.91	
0757080041	464.56	88.23	552.79		0757080063	408.26	88.23	496.49	
0758060018	833.01	88.23	921.24		0758160002	1,614.37	88.23	1,702.60	
0759040005	2,039.17	88.23	2,127.40		0757160402	796.72	88.23	884.95	
0758130060	918.44	88.23	1,006.67		0759140008	1,153.40	88.23	1,241.63	
0759120001	-	88.23	88.23		0758160022	1,614.37	88.23	1,702.60	
0757060099	796.72	88.23	884.95		0757060111	796.72	88.23	884.95	
0757130278	796.72	88.23	884.95		0760040019	1,153.40	88.23	1,241.63	
0760130012	2,039.17	88.23	2,127.40		0757160424	1,103.15	88.23	1,191.38	
0758150033	1,614.37	88.23	1,702.60		0758130011	560.68	88.23	648.91	
0758150046	871.84	88.23	960.07		0757010205	413.68	88.23	501.91	
0760070042	1,348.99	88.23	1,437.22		0759040077	2,039.17	88.23	2,127.40	
0759130020	2,061.07	88.23	2,149.30		0759040078	2,039.17	88.23	2,127.40	
0757080010	464.56	88.23	552.79		0758120025	551.89	88.23	640.12	
0757080085	680.55	88.23	768.78		0758120014	551.89	88.23	640.12	
0758090017	1,472.77	88.23	1,561.00		0758160024	1,614.37	88.23	1,702.60	
0757080065	408.26	88.23	496.49		0757160415	1,103.15	88.23	1,191.38	
0760050003	1,109.01	88.23	1,197.24		0760070018	1,348.99	88.23	1,437.22	
0758060004	833.01	88.23	921.24		0760070093	1,348.99	88.23	1,437.22	
0757030079	-	88.23	88.23		0757080090	720.87	88.23	809.10	
0758150027	1,614.37	88.23	1,702.60		0759130014	1,153.40	88.23	1,241.63	
0758130050	918.44	88.23	1,006.67		0758060028	833.01	88.23	921.24	
0758010510	873.33	88.23	961.56		0758130022	560.68	88.23	648.91	

ID	DS	OM	Total		ID	DS	OM	Total	
0760101476	916.37	88.23	1,004.60		0758160028	1,614.37	88.23	1,702.60	
0760070107	1,348.99	88.23	1,437.22		0757020009	873.33	88.23	961.56	
0757130264	796.72	88.23	884.95		0758100035	1,472.77	88.23	1,561.00	
0760070084	1,348.99	88.23	1,437.22		0757080030	464.56	88.23	552.79	
0757060132	873.33	88.23	961.56		0760050014	1,153.40	88.23	1,241.63	
0758080479	873.33	88.23	961.56		0757030072	689.47	88.23	777.70	
0760070076	1,348.99	88.23	1,437.22		0758040384	873.33	88.23	961.56	
0757080062	408.26	88.23	496.49		0759040063	2,031.45	88.23	2,119.68	
0760070027	1,348.99	88.23	1,437.22		0758140043	918.44	88.23	1,006.67	
0758050010	551.89	88.23	640.12		0758120060	560.68	88.23	648.91	
0757080048	464.56	88.23	552.79		0758040327	689.47	88.23	777.70	
0758090013	1,472.77	88.23	1,561.00		0758140005	-	88.23	88.23	
0759060016	2,039.17	88.23	2,127.40		0757010163	689.47	88.23	777.70	
0760070008	1,348.99	88.23	1,437.22		0758100047	845.80	88.23	934.03	
0757130272	796.72	88.23	884.95		0760101583	905.81	88.23	994.04	
0760070087	1,348.99	88.23	1,437.22		0757060135	873.33	88.23	961.56	
0760030007	2,061.07	88.23	2,149.30		0757130297	-	88.23	88.23	
0760101533	916.37	88.23	1,004.60		0758080468	873.33	88.23	961.56	
0760070074	1,348.99	88.23	1,437.22		0758080470	873.33	88.23	961.56	
0757130287	796.72	88.23	884.95		0757130291	796.72	88.23	884.95	
0757060134	873.33	88.23	961.56		0758150025	1,614.37	88.23	1,702.60	
0759040003	2,039.17	88.23	2,127.40		0757130274	-	88.23	88.23	
0758150035	1,614.37	88.23	1,702.60		0758140041	918.44	88.23	1,006.67	
0759130016	1,153.40	88.23	1,241.63		0757160413	1,103.15	88.23	1,191.38	
0760040003	1,109.01	88.23	1,197.24		0757070214	413.68	88.23	501.91	
0757010170	689.47	88.23	777.70		0757060087	-	88.23	88.23	
0760030011	1,153.40	88.23	1,241.63		0758080497	873.33	88.23	961.56	
0758040334	689.47	88.23	777.70		0759060038	2,039.17	88.23	2,127.40	
0757010158	689.47	88.23	777.70		0758120002	551.89	88.23	640.12	
0760070112	1,348.99	88.23	1,437.22		0758140037	918.44	88.23	1,006.67	
0758110014	560.68	88.23	648.91		0760030008	1,153.40	88.23	1,241.63	
0758130018	538.48	88.23	626.71		0758140047	918.44	88.23	1,006.67	
0758130013	560.68	88.23	648.91		0759130012	1,153.40	88.23	1,241.63	
0757080056	408.26	88.23	496.49		0759060004	2,039.17	88.23	2,127.40	
0758080490	873.33	88.23	961.56		0758120026	551.89	88.23	640.12	
0757030035	-	88.23	88.23		0758080483	873.33	88.23	961.56	
0758060021	786.37	88.23	874.60		0758060006	786.37	88.23	874.60	
0758120001	-	88.23	88.23		0758100013	1,472.77	88.23	1,561.00	
0758140007	918.44	88.23	1,006.67		0758040385	873.33	88.23	961.56	
0758040350	796.72	88.23	884.95		0757160416	1,103.15	88.23	1,191.38	
0758040326	689.47	88.23	777.70		0757030026	551.89	88.23	640.12	
0758140010	918.44	88.23	1,006.67		0757060096	796.72	88.23	884.95	
0758110008	918.44	88.23	1,006.67		0758150006	1,614.37	88.23	1,702.60	
0757010242	413.68	88.23	501.91		0757010174	689.47	88.23	777.70	
0758040347	796.72	88.23	884.95		0758100017	1,472.77	88.23	1,561.00	
0758010503	-	88.23	88.23		0757060142	873.33	88.23	961.56	
0758040343	796.72	88.23	884.95		0760070061	1,348.99	88.23	1,437.22	
0759060035	2,039.17	88.23	2,127.40		0758040395	873.33	88.23	961.56	
0758040320	689.47	88.23	777.70		0757130290	796.72	88.23	884.95	
0760040002	1,109.01	88.23	1,197.24		0758120054	560.68	88.23	648.91	
0758160001	1,614.37	88.23	1,702.60		0758120039	560.68	88.23	648.91	

ID	DS	OM	Total		ID	DS	OM	Total	
0757060123	873.33	88.23	961.56		0757030070	-	88.23	88.23	
0758080453	873.33	88.23	961.56		0757010179	689.47	88.23	777.70	
0758060041	786.37	88.23	874.60		0758130046	918.44	88.23	1,006.67	
0757060128	873.33	88.23	961.56		0758120003	551.89	88.23	640.12	
0759040080	2,039.17	88.23	2,127.40		0760101550	916.37	88.23	1,004.60	
0758010430	873.33	88.23	961.56		0757030061	551.89	88.23	640.12	
0757030019	551.89	88.23	640.12		0759040004	2,039.17	88.23	2,127.40	
0760070100	1,348.99	88.23	1,437.22		0760101564	916.37	88.23	1,004.60	
0758110003	918.44	88.23	1,006.67		0760140032	2,039.17	88.23	2,127.40	
0757080025	464.56	88.23	552.79		0760101588	905.81	88.23	994.04	
0758150002	1,614.37	88.23	1,702.60		0757080082	720.87	88.23	809.10	
0757060125	-	88.23	88.23		0757060131	873.33	88.23	961.56	
0760101532	916.37	88.23	1,004.60		0760101477	905.81	88.23	994.04	
0758080501	873.33	88.23	961.56		0758080443	873.33	88.23	961.56	
0758040312	689.47	88.23	777.70		0758140042	918.44	88.23	1,006.67	
0758010434	873.33	88.23	961.56		0760070117	1,348.99	88.23	1,437.22	
0758120019	551.89	88.23	640.12		0757030053	551.89	88.23	640.12	
0758150022	1,614.37	88.23	1,702.60		0758040328	689.47	88.23	777.70	
0759060029	-	88.23	88.23		0760070026	1,348.99	88.23	1,437.22	
0758080463	873.33	88.23	961.56		0758040335	689.47	88.23	777.70	
0760101514	916.37	88.23	1,004.60		0757130293	689.47	88.23	777.70	
0759140002	2,061.07	88.23	2,149.30		0758110021	560.68	88.23	648.91	
0758150005	1,614.37	88.23	1,702.60		0757080043	464.56	88.23	552.79	
0760101519	916.37	88.23	1,004.60		0757080002	464.56	88.23	552.79	
0758100027	1,472.77	88.23	1,561.00		0757010171	689.47	88.23	777.70	
0759140005	1,153.40	88.23	1,241.63		0758080441	873.33	88.23	961.56	
0760030009	2,061.07	88.23	2,149.30		0758150030	1,614.37	88.23	1,702.60	
0758040399	873.33	88.23	961.56		0758150047	871.84	88.23	960.07	
0759040069	2,031.45	88.23	2,119.68		0757130283	796.72	88.23	884.95	
0758080486	873.33	88.23	961.56		0757010257	413.68	88.23	501.91	
0760070064	1,348.99	88.23	1,437.22		0758080489	873.33	88.23	961.56	
0757130302	689.47	88.23	777.70		0760070083	1,348.99	88.23	1,437.22	
0758130035	918.44	88.23	1,006.67		0760070022	1,348.99	88.23	1,437.22	
0758010428	873.33	88.23	961.56		0758150009	1,614.37	88.23	1,702.60	
0757030031	551.89	88.23	640.12		0759130013	1,153.40	88.23	1,241.63	
0757030065	551.89	88.23	640.12		0759040019	2,039.17	88.23	2,127.40	
0758040386	873.33	88.23	961.56		0757030051	551.89	88.23	640.12	
0759060023	2,039.17	88.23	2,127.40		0757020157	689.47	88.23	777.70	
0758040389	873.33	88.23	961.56		0757060133	873.33	88.23	961.56	
0760070053	1,348.99	88.23	1,437.22		0757030032	551.89	88.23	640.12	
0758080498	873.33	88.23	961.56		0760070029	1,348.99	88.23	1,437.22	
0760070089	1,348.99	88.23	1,437.22		0757060091	-	88.23	88.23	
0757080052	464.56	88.23	552.79		0760101497	916.37	88.23	1,004.60	
0757080053	408.26	88.23	496.49		0758160003	-	88.23	88.23	
0758040318	689.47	88.23	777.70		0760040004	1,153.40	88.23	1,241.63	
0757030059	551.89	88.23	640.12		0757130265	796.72	88.23	884.95	
0759040070	2,031.45	88.23	2,119.68		0758140021	560.68	88.23	648.91	
0757020010	1,103.15	88.23	1,191.38		0757080011	464.56	88.23	552.79	
0757160414	1,103.15	88.23	1,191.38		0757010241	413.68	88.23	501.91	
0758060039	833.01	88.23	921.24		0758110018	560.68	88.23	648.91	
0757160420	1,103.15	88.23	1,191.38		0758130006	560.68	88.23	648.91	

ID	DS	OM	Total		ID	DS	OM	Total	
0759060013	2,039.17	88.23	2,127.40		0757070227	413.68	88.23	501.91	
0759060022	2,039.17	88.23	2,127.40		0758080449	873.33	88.23	961.56	
0760070017	1,348.99	88.23	1,437.22		0759040061	2,031.45	88.23	2,119.68	
0758140009	918.44	88.23	1,006.67		0758080469	873.33	88.23	961.56	
0757030044	551.89	88.23	640.12		0760070051	1,348.99	88.23	1,437.22	
0757160422	1,103.15	88.23	1,191.38		0758010432	873.33	88.23	961.56	
0757010167	689.47	88.23	777.70		0757070235	413.68	88.23	501.91	
0757010254	-	88.23	88.23		0757060126	873.33	88.23	961.56	
0758140046	918.44	88.23	1,006.67		0759040041	2,031.45	88.23	2,119.68	
0757010197	413.68	88.23	501.91		0760070021	1,348.99	88.23	1,437.22	
0757030049	551.89	88.23	640.12		0758080476	873.33	88.23	961.56	
0759060010	2,039.17	88.23	2,127.40		0759040020	2,039.17	88.23	2,127.40	
0758150008	871.84	88.23	960.07		0758130021	538.48	88.23	626.71	
0757020011	1,103.15	88.23	1,191.38		0760070090	1,348.99	88.23	1,437.22	
0758080477	873.33	88.23	961.56		0758150012	1,614.37	88.23	1,702.60	
0758040349	796.72	88.23	884.95		0760060004	2,061.07	88.23	2,149.30	
0757060113	796.72	88.23	884.95		0757130266	796.72	88.23	884.95	
0758080485	873.33	88.23	961.56		0758090001	1,472.77	88.23	1,561.00	
0757130269	796.72	88.23	884.95		0759060017	2,039.17	88.23	2,127.40	
0757030055	551.89	88.23	640.12		0759140001	1,153.40	88.23	1,241.63	
0757080055	408.26	88.23	496.49		0760070104	1,348.99	88.23	1,437.22	
0757080009	464.56	88.23	552.79		0760070028	1,348.99	88.23	1,437.22	
0758080461	873.33	88.23	961.56		0758050009	551.89	88.23	640.12	
0758040311	689.47	88.23	777.70		0758040367	796.72	88.23	884.95	
0757010177	689.47	88.23	777.70		0760030005	1,153.40	88.23	1,241.63	
0757010182	413.68	88.23	501.91		0758150042	871.84	88.23	960.07	
0758060008	786.37	88.23	874.60		0757130282	796.72	88.23	884.95	
0758160006	1,614.37	88.23	1,702.60		0760070113	1,348.99	88.23	1,437.22	
0757070238	413.68	88.23	501.91		0758040394	873.33	88.23	961.56	
0758080454	873.33	88.23	961.56		0758040341	796.72	88.23	884.95	
0757010256	413.68	88.23	501.91		0760070014	1,348.99	88.23	1,437.22	
0758090010	-	88.23	88.23		0758140051	918.44	88.23	1,006.67	
0757030083	689.47	88.23	777.70		0758110012	560.68	88.23	648.91	
0757080005	464.56	88.23	552.79		0758090022	1,472.77	88.23	1,561.00	
0760070040	1,348.99	88.23	1,437.22		0760070102	1,348.99	88.23	1,437.22	
0757130270	-	88.23	88.23		0758080458	873.33	88.23	961.56	
0760060011	2,061.07	88.23	2,149.30		0760070031	1,348.99	88.23	1,437.22	
0757010190	413.68	88.23	501.91		0757080092	720.87	88.23	809.10	
0760070085	1,348.99	88.23	1,437.22		0757030041	551.89	88.23	640.12	
0760050005	1,153.40	88.23	1,241.63		0757080084	720.87	88.23	809.10	
0758060024	833.01	88.23	921.24		0758040382	873.33	88.23	961.56	
0760070108	1,348.99	88.23	1,437.22		0758010435	873.33	88.23	961.56	
0760070035	1,348.99	88.23	1,437.22		0758090018	1,472.77	88.23	1,561.00	
0759130008	1,153.40	88.23	1,241.63		0757060097	796.72	88.23	884.95	
0758080445	873.33	88.23	961.56		0758120050	560.68	88.23	648.91	
0760050008	1,153.40	88.23	1,241.63		0759040054	2,031.45	88.23	2,119.68	
0757010199	413.68	88.23	501.91		0757080069	680.55	88.23	768.78	
0758060035	833.01	88.23	921.24		0758160014	1,614.37	88.23	1,702.60	
0757030073	689.47	88.23	777.70		0757030039	551.89	88.23	640.12	
0758120013	551.89	88.23	640.12		0757030014	551.89	88.23	640.12	
0759060025	2,039.17	88.23	2,127.40		0760070023	1,348.99	88.23	1,437.22	

ID	DS	OM	Total		ID	DS	OM	Total	
0757060106	-	88.23	88.23		0757010168	689.47	88.23	777.70	
0757070216	413.68	88.23	501.91		0760070050	1,348.99	88.23	1,437.22	
0758040319	689.47	88.23	777.70		0757030057	-	88.23	88.23	
0758100031	1,472.77	88.23	1,561.00		0758160018	1,614.37	88.23	1,702.60	
0758100001	845.80	88.23	934.03		0758010506	873.33	88.23	961.56	
0758130001	560.68	88.23	648.91		0758040398	873.33	88.23	961.56	
0758160004	1,614.37	88.23	1,702.60		0757010253	413.68	88.23	501.91	
0758060030	833.01	88.23	921.24		0757030056	551.89	88.23	640.12	
0758080500	873.33	88.23	961.56		0760101590	916.37	88.23	1,004.60	
0757130295	-	88.23	88.23		0759140004	1,153.40	88.23	1,241.63	
0758040397	-	88.23	88.23		0757010207	413.68	88.23	501.91	
0758040354	796.72	88.23	884.95		0758110015	560.68	88.23	648.91	
0757160418	1,103.15	88.23	1,191.38		0757070149	-	88.23	88.23	
0758100038	1,472.77	88.23	1,561.00		0760070071	1,348.99	88.23	1,437.22	
0757160407	-	88.23	88.23		0760030004	1,153.40	88.23	1,241.63	
0757060105	-	88.23	88.23		0758140034	918.44	88.23	1,006.67	
0757060115	-	88.23	88.23		0757010251	413.68	88.23	501.91	
0757080072	-	88.23	88.23		0757130275	796.72	88.23	884.95	
0760050002	1,109.01	88.23	1,197.24		0760130019	2,039.17	88.23	2,127.40	
0757080067	408.26	88.23	496.49		0758100050	845.80	88.23	934.03	
0758040370	796.72	88.23	884.95		0757080080	680.55	88.23	768.78	
0757080034	464.56	88.23	552.79		0757060143	873.33	88.23	961.56	
0758080484	873.33	88.23	961.56		0757080054	408.26	88.23	496.49	
0758060032	833.01	88.23	921.24		0758140029	560.68	88.23	648.91	
0758110020	560.68	88.23	648.91		0758080495	873.33	88.23	961.56	
0758040373	796.72	88.23	884.95		0758140030	560.68	88.23	648.91	
0757060127	873.33	88.23	961.56		0760070036	1,348.99	88.23	1,437.22	
0759140009	1,153.40	88.23	1,241.63		0757020002	689.47	88.23	777.70	
0760130020	2,039.17	88.23	2,127.40		0758040380	873.33	88.23	961.56	
0760040023	2,061.07	88.23	2,149.30		0758060009	833.01	88.23	921.24	
0758100045	1,472.77	88.23	1,561.00		0757080038	464.56	88.23	552.79	
0757010245	413.68	88.23	501.91		0758080481	873.33	88.23	961.56	
0760101591	916.37	88.23	1,004.60		0760070047	1,348.99	88.23	1,437.22	
0760070020	1,348.99	88.23	1,437.22		0758100008	1,472.77	88.23	1,561.00	
0758160035	-	88.23	88.23		0759060020	2,039.17	88.23	2,127.40	
0757080004	464.56	88.23	552.79		0758040377	873.33	88.23	961.56	
0760070103	1,348.99	88.23	1,437.22		0758150024	1,614.37	88.23	1,702.60	
0757030038	551.89	88.23	640.12		0757010193	413.68	88.23	501.91	
0758040378	873.33	88.23	961.56		0758140036	918.44	88.23	1,006.67	
0758130044	918.44	88.23	1,006.67		0757070236	413.68	88.23	501.91	
0758120007	551.89	88.23	640.12		0759040071	2,039.17	88.23	2,127.40	
0757070213	413.68	88.23	501.91		0757080029	464.56	88.23	552.79	
0759060008	2,039.17	88.23	2,127.40		0759130017	1,153.40	88.23	1,241.63	
0760101475	-	88.23	88.23		0758120011	551.89	88.23	640.12	
0759060040	2,039.17	88.23	2,127.40		0760070019	1,348.99	88.23	1,437.22	
0759040058	2,031.45	88.23	2,119.68		0757020151	689.47	88.23	777.70	
0760070033	1,348.99	88.23	1,437.22		0757010160	689.47	88.23	777.70	
0758100029	1,472.77	88.23	1,561.00		0758130052	918.44	88.23	1,006.67	
0757010189	413.68	88.23	501.91		0758120009	551.89	88.23	640.12	
0760070075	1,348.99	88.23	1,437.22		0760070057	1,348.99	88.23	1,437.22	
0757060102	796.72	88.23	884.95		0760140031	2,039.17	88.23	2,127.40	

ID	DS	OM	Total		ID	DS	OM	Total	
0760130005	2,039.17	88.23	2,127.40		0759060037	2,039.17	88.23	2,127.40	
0759040048	2,031.45	88.23	2,119.68		0758130051	918.44	88.23	1,006.67	
0759040075	2,039.17	88.23	2,127.40		0758140006	918.44	88.23	1,006.67	
0757010162	689.47	88.23	777.70		0760060015	1,153.40	88.23	1,241.63	
0757080088	680.55	88.23	768.78		0760070068	1,348.99	88.23	1,437.22	
0758040305	-	88.23	88.23		0760070016	1,348.99	88.23	1,437.22	
0760070004	1,348.99	88.23	1,437.22		0757160425	1,103.15	88.23	1,191.38	
0757030071	689.47	88.23	777.70		0760130003	2,039.17	88.23	2,127.40	
0758050006	-	88.23	88.23		0760101593	905.81	88.23	994.04	
0758120027	551.89	88.23	640.12		0760101525	916.37	88.23	1,004.60	
0759040001	2,039.17	88.23	2,127.40		0759130015	1,153.40	88.23	1,241.63	
0759060026	2,039.17	88.23	2,127.40		0758120022	551.89	88.23	640.12	
0757130268	796.72	88.23	884.95		0757130299	689.47	88.23	777.70	
0758040381	873.33	88.23	961.56		0758150048	871.84	88.23	960.07	
0758040344	796.72	88.23	884.95		0760050006	1,109.01	88.23	1,197.24	
0758110006	918.44	88.23	1,006.67		0760060014	2,061.07	88.23	2,149.30	
0758130031	918.44	88.23	1,006.67		0759060033	2,039.17	88.23	2,127.40	
0758120041	538.48	88.23	626.71		0760060005	2,061.07	88.23	2,149.30	
0760101534	916.37	88.23	1,004.60		0758150039	1,614.37	88.23	1,702.60	
0758140015	560.68	88.23	648.91		0759060018	2,039.17	88.23	2,127.40	
0760101585	905.81	88.23	994.04		0759040060	2,031.45	88.23	2,119.68	
0760070005	1,348.99	88.23	1,437.22		0757030016	551.89	88.23	640.12	
0757010191	413.68	88.23	501.91		0760070034	1,348.99	88.23	1,437.22	
0757030064	551.89	88.23	640.12		0757080032	464.56	88.23	552.79	
0758130012	560.68	88.23	648.91		0758040321	689.47	88.23	777.70	
0760070059	1,348.99	88.23	1,437.22		0757160417	1,103.15	88.23	1,191.38	
0757080027	464.56	88.23	552.79		0757080078	720.87	88.23	809.10	
0758130036	918.44	88.23	1,006.67		0758150043	871.84	88.23	960.07	
0760101587	905.81	88.23	994.04		0758130033	918.44	88.23	1,006.67	
0757010200	413.68	88.23	501.91		0757010204	413.68	88.23	501.91	
0760070111	1,348.99	88.23	1,437.22		0760130021	2,039.17	88.23	2,127.40	
0757030027	-	88.23	88.23		0760130004	2,039.17	88.23	2,127.40	
0757130296	-	88.23	88.23		0758080460	873.33	88.23	961.56	
0758120055	560.68	88.23	648.91		0758140039	918.44	88.23	1,006.67	
0760050001	1,153.40	88.23	1,241.63		0758160011	1,614.37	88.23	1,702.60	
0757130262	796.72	88.23	884.95		0757060141	873.33	88.23	961.56	
0758040340	689.47	88.23	777.70		0758060005	833.01	88.23	921.24	
0758060002	786.37	88.23	874.60		0758120023	551.89	88.23	640.12	
0757060139	873.33	88.23	961.56		0759060031	2,039.17	88.23	2,127.40	
0760070055	1,348.99	88.23	1,437.22		0758150003	1,614.37	88.23	1,702.60	
0758160009	1,614.37	88.23	1,702.60		0758040309	-	88.23	88.23	
0757010206	413.68	88.23	501.91		0760070081	1,348.99	88.23	1,437.22	
0758080444	873.33	88.23	961.56		0758090007	1,472.77	88.23	1,561.00	
0758060022	833.01	88.23	921.24		0760070003	1,348.99	88.23	1,437.22	
0758040345	796.72	88.23	884.95		0760101535	916.37	88.23	1,004.60	
0759040082	2,039.17	88.23	2,127.40		0758100012	1,472.77	88.23	1,561.00	
0759040074	2,039.17	88.23	2,127.40		0760130008	2,039.17	88.23	2,127.40	
0758100018	1,472.77	88.23	1,561.00		0760060016	1,153.40	88.23	1,241.63	
0758110004	-	88.23	88.23		0758080482	873.33	88.23	961.56	
0758060031	833.01	88.23	921.24		0757060114	796.72	88.23	884.95	
0757030017	551.89	88.23	640.12		0760101524	916.37	88.23	1,004.60	

ID	DS	OM	Total		ID	DS	OM	Total	
0757080060	408.26	88.23	496.49		0760101611	1,228.89	88.23	1,317.12	
0758040361	796.72	88.23	884.95		0760101654	1,228.89	88.23	1,317.12	
0758150037	1,614.37	88.23	1,702.60		0757051870	1,348.99	88.23	1,437.22	
0758090016	1,472.77	88.23	1,561.00		0759140074	1,618.73	88.23	1,706.96	
0758150041	1,614.37	88.23	1,702.60		0759040030	2,106.63	88.23	2,194.86	
0758130032	560.68	88.23	648.91		0760101640	1,228.89	88.23	1,317.12	
0757020155	689.47	88.23	777.70		0760101667	1,228.89	88.23	1,317.12	
0758120018	551.89	88.23	640.12		0759140062	1,618.73	88.23	1,706.96	
0758040310	689.47	88.23	777.70		0760101500	1,228.89	88.23	1,317.12	
0758150014	1,614.37	88.23	1,702.60		0760101607	1,228.89	88.23	1,317.12	
0760130006	2,039.17	88.23	2,127.40		0759040036	2,106.63	88.23	2,194.86	
0757010178	689.47	88.23	777.70		0760101606	1,228.89	88.23	1,317.12	
0758130016	560.68	88.23	648.91		0759140057	1,618.73	88.23	1,706.96	
0758140016	560.68	88.23	648.91		0760101677	1,228.89	88.23	1,317.12	
0758130027	560.68	88.23	648.91		0760101572	1,228.89	88.23	1,317.12	
0758140032	918.44	88.23	1,006.67		0760101638	1,228.89	88.23	1,317.12	
0757010203	413.68	88.23	501.91		0760101579	1,228.89	88.23	1,317.12	
0760070046	1,348.99	88.23	1,437.22		0759140073	1,618.73	88.23	1,706.96	
0760130015	2,039.17	88.23	2,127.40		0760101484	1,228.89	88.23	1,317.12	
0758040365	796.72	88.23	884.95		0760101655	1,228.89	88.23	1,317.12	
0758040322	689.47	88.23	777.70		0760101502	1,228.89	88.23	1,317.12	
0758130004	560.68	88.23	648.91		0759140050	1,618.73	88.23	1,706.96	
0758160010	1,614.37	88.23	1,702.60		0757051861	1,348.99	88.23	1,437.22	
0760070091	1,348.99	88.23	1,437.22		0760101649	1,228.89	88.23	1,317.12	
0760101581	905.81	88.23	994.04		0760101553	1,228.89	88.23	1,317.12	
0758080466	873.33	88.23	961.56		0759140047	1,618.73	88.23	1,706.96	
0757080015	464.56	88.23	552.79		0759040014	2,106.63	88.23	2,194.86	
0758110002	918.44	88.23	1,006.67		0759040037	2,106.63	88.23	2,194.86	
0758110009	918.44	88.23	1,006.67		0760101644	1,228.89	88.23	1,317.12	
0758080446	873.33	88.23	961.56		0759140025	1,618.73	88.23	1,706.96	
0757130294	689.47	88.23	777.70		0760101635	1,228.89	88.23	1,317.12	
0757070217	413.68	88.23	501.91		0760101499	1,228.89	88.23	1,317.12	
0760050016	2,061.07	88.23	2,149.30		0759140076	1,618.73	88.23	1,706.96	
0758040401	796.72	88.23	884.95		0760040011	2,051.86	88.23	2,140.09	
0758010505	873.33	88.23	961.56		0759140012	1,618.73	88.23	1,706.96	
0758080459	873.33	88.23	961.56		0759040024	2,106.63	88.23	2,194.86	
0758080472	873.33	88.23	961.56		0757051857	1,348.99	88.23	1,437.22	
0757080064	408.26	88.23	496.49		0760101617	1,228.89	88.23	1,317.12	
0757070146	1,103.15	88.23	1,191.38		0760101620	1,228.89	88.23	1,317.12	
0758100044	1,472.77	88.23	1,561.00		0757051847	1,348.99	88.23	1,437.22	
0757130286	796.72	88.23	884.95		0760101507	1,228.89	88.23	1,317.12	
0759060032	2,039.17	88.23	2,127.40		0760070011	1,348.99	88.23	1,437.22	
0757080070	720.87	88.23	809.10		0760101632	1,228.89	88.23	1,317.12	
0760101675	1,228.89	88.23	1,317.12		0759130021	2,061.07	88.23	2,149.30	
0757051889	1,348.99	88.23	1,437.22		0760101481	1,228.89	88.23	1,317.12	
0759040010	2,106.63	88.23	2,194.86		0760101552	1,228.89	88.23	1,317.12	
0757051887	1,348.99	88.23	1,437.22		0759140036	1,618.73	88.23	1,706.96	
0759140052	1,618.73	88.23	1,706.96		0757051878	1,348.99	88.23	1,437.22	
0760101604	1,228.89	88.23	1,317.12		0759040040	2,106.63	88.23	2,194.86	
0759040031	2,106.63	88.23	2,194.86		0757051866	1,348.99	88.23	1,437.22	
0759140063	1,618.73	88.23	1,706.96		0760101537	1,228.89	88.23	1,317.12	

ID	DS	OM	Total		ID	DS	OM	Total	
0759140060	1,618.73	88.23	1,706.96		0759040008	2,106.63	88.23	2,194.86	
0759130001	2,051.86	88.23	2,140.09		0760101636	1,228.89	88.23	1,317.12	
0760101660	1,228.89	88.23	1,317.12		0760101657	1,228.89	88.23	1,317.12	
0760101671	1,228.89	88.23	1,317.12		0760101498	1,228.89	88.23	1,317.12	
0759140037	1,618.73	88.23	1,706.96		0760101570	1,228.89	88.23	1,317.12	
0760101541	1,228.89	88.23	1,317.12		0759140015	1,618.73	88.23	1,706.96	
0759140020	1,618.73	88.23	1,706.96		0760101664	1,228.89	88.23	1,317.12	
0757051891	1,348.99	88.23	1,437.22		0760101504	1,228.89	88.23	1,317.12	
0759140026	1,618.73	88.23	1,706.96		0760101596	1,228.89	88.23	1,317.12	
0760101618	1,228.89	88.23	1,317.12		0757051875	1,348.99	88.23	1,437.22	
0760101511	1,228.89	88.23	1,317.12		0757051863	1,348.99	88.23	1,437.22	
0760101494	1,228.89	88.23	1,317.12		0759140061	1,618.73	88.23	1,706.96	
0759140059	1,618.73	88.23	1,706.96		0760101538	1,228.89	88.23	1,317.12	
0757051854	1,348.99	88.23	1,437.22		0757051873	1,348.99	88.23	1,437.22	
0757051846	1,348.99	88.23	1,437.22		0759040012	2,106.63	88.23	2,194.86	
0757051858	1,348.99	88.23	1,437.22		0757051894	1,348.99	88.23	1,437.22	
0760101488	1,228.89	88.23	1,317.12		0760101642	1,228.89	88.23	1,317.12	
0760101506	1,228.89	88.23	1,317.12		0759140058	1,618.73	88.23	1,706.96	
0759040085	2,106.63	88.23	2,194.86		0760101652	1,228.89	88.23	1,317.12	
0759140041	1,618.73	88.23	1,706.96		0760101546	1,228.89	88.23	1,317.12	
0759130004	1,476.91	88.23	1,565.14		0760101595	1,228.89	88.23	1,317.12	
0759140055	1,618.73	88.23	1,706.96		0760101513	1,228.89	88.23	1,317.12	
0759140031	1,618.73	88.23	1,706.96		0760101680	1,228.89	88.23	1,317.12	
0759040033	2,106.63	88.23	2,194.86		0760040007	1,476.91	88.23	1,565.14	
0760101605	1,228.89	88.23	1,317.12		0760101631	1,228.89	88.23	1,317.12	
0759140070	1,618.73	88.23	1,706.96		0760101609	1,228.89	88.23	1,317.12	
0760101672	1,228.89	88.23	1,317.12		0760101619	1,228.89	88.23	1,317.12	
0759140080	1,618.73	88.23	1,706.96		0760101491	1,228.89	88.23	1,317.12	
0760101573	1,228.89	88.23	1,317.12		0760070049	1,348.99	88.23	1,437.22	
0757051892	1,348.99	88.23	1,437.22		0759140078	1,618.73	88.23	1,706.96	
0760040015	2,061.07	88.23	2,149.30		0757051855	1,348.99	88.23	1,437.22	
0760101678	1,228.89	88.23	1,317.12		0759040002	2,106.63	88.23	2,194.86	
0760101633	1,228.89	88.23	1,317.12		0760040009	1,476.91	88.23	1,565.14	
0757051845	1,348.99	88.23	1,437.22		0760101509	1,228.89	88.23	1,317.12	
0759140018	1,618.73	88.23	1,706.96		0757051868	1,348.99	88.23	1,437.22	
0760101639	1,228.89	88.23	1,317.12		0757051872	1,348.99	88.23	1,437.22	
0759140030	1,618.73	88.23	1,706.96		0759140053	1,618.73	88.23	1,706.96	
0760101656	1,228.89	88.23	1,317.12		0760101483	1,228.89	88.23	1,317.12	
0760101574	1,228.89	88.23	1,317.12		0760101681	1,228.89	88.23	1,317.12	
0757051888	1,348.99	88.23	1,437.22		0760101628	1,228.89	88.23	1,317.12	
0760101485	1,228.89	88.23	1,317.12		0760101543	1,228.89	88.23	1,317.12	
0759140044	1,618.73	88.23	1,706.96		0757051880	1,348.99	88.23	1,437.22	
0760101648	1,228.89	88.23	1,317.12		0760101623	1,228.89	88.23	1,317.12	
0759140068	1,618.73	88.23	1,706.96		0760101647	1,228.89	88.23	1,317.12	
0759040015	2,106.63	88.23	2,194.86		0757051844	1,348.99	88.23	1,437.22	
0759040038	2,106.63	88.23	2,194.86		0757051852	1,348.99	88.23	1,437.22	
0760101662	1,228.89	88.23	1,317.12		0757051897	1,348.99	88.23	1,437.22	
0759060024	2,106.63	88.23	2,194.86		0760101612	1,228.89	88.23	1,317.12	
0760101598	1,228.89	88.23	1,317.12		0760101569	1,228.89	88.23	1,317.12	
0757051865	1,348.99	88.23	1,437.22		0759040079	2,106.63	88.23	2,194.86	
0760040012	2,051.86	88.23	2,140.09		0759140075	1,618.73	88.23	1,706.96	

ID	DS	OM	Total		ID	DS	OM	Total	
0760070010	1,348.99	88.23	1,437.22		0760040010	2,051.86	88.23	2,140.09	
0760101508	1,228.89	88.23	1,317.12		0757051895	1,348.99	88.23	1,437.22	
0760101510	1,228.89	88.23	1,317.12		0759040025	2,106.63	88.23	2,194.86	
0760101600	1,228.89	88.23	1,317.12		0759140013	1,618.73	88.23	1,706.96	
0757051893	1,348.99	88.23	1,437.22		0760101490	1,228.89	88.23	1,317.12	
0760101621	1,228.89	88.23	1,317.12		0757051856	1,348.99	88.23	1,437.22	
0759040083	2,106.63	88.23	2,194.86		0759040047	2,106.63	88.23	2,194.86	
0759130002	2,051.86	88.23	2,140.09		0760101666	1,228.89	88.23	1,317.12	
0759140033	1,618.73	88.23	1,706.96		0759140067	1,618.73	88.23	1,706.96	
0757051849	1,348.99	88.23	1,437.22		0757051885	1,348.99	88.23	1,437.22	
0757051877	1,348.99	88.23	1,437.22		0757051859	1,348.99	88.23	1,437.22	
0757051867	1,348.99	88.23	1,437.22		0760101602	1,228.89	88.23	1,317.12	
0760101627	1,228.89	88.23	1,317.12		0758160025	1,931.13	88.23	2,019.36	
0760101480	1,228.89	88.23	1,317.12		0759140043	1,618.73	88.23	1,706.96	
0759040016	2,106.63	88.23	2,194.86		0759140056	1,618.73	88.23	1,706.96	
0760101536	1,228.89	88.23	1,317.12		0760101622	1,228.89	88.23	1,317.12	
0757051883	1,348.99	88.23	1,437.22		0759140066	1,618.73	88.23	1,706.96	
0760101542	1,228.89	88.23	1,317.12		0760101493	1,228.89	88.23	1,317.12	
0760101661	1,228.89	88.23	1,317.12		0759140049	1,618.73	88.23	1,706.96	
0757051876	1,348.99	88.23	1,437.22		0757051879	1,348.99	88.23	1,437.22	
0760101599	1,228.89	88.23	1,317.12		0759140039	1,618.73	88.23	1,706.96	
0760101646	1,228.89	88.23	1,317.12		0760101676	1,228.89	88.23	1,317.12	
0760101670	1,228.89	88.23	1,317.12		0757051860	1,348.99	88.23	1,437.22	
0759140023	1,618.73	88.23	1,706.96		0759040011	2,106.63	88.23	2,194.86	
0760101597	1,228.89	88.23	1,317.12		0760101614	1,228.89	88.23	1,317.12	
0760101613	1,228.89	88.23	1,317.12		0760101669	1,228.89	88.23	1,317.12	
0757051853	1,348.99	88.23	1,437.22		0760101603	1,228.89	88.23	1,317.12	
0757051869	1,348.99	88.23	1,437.22		0759140064	1,618.73	88.23	1,706.96	
0757051890	1,348.99	88.23	1,437.22		0759140040	1,618.73	88.23	1,706.96	
0759140029	1,618.73	88.23	1,706.96		0759040032	2,106.63	88.23	2,194.86	
0760101568	1,228.89	88.23	1,317.12		0760101625	1,228.89	88.23	1,317.12	
0757051843	1,348.99	88.23	1,437.22		0757051874	1,348.99	88.23	1,437.22	
0760101495	1,228.89	88.23	1,317.12		0760040016	2,061.07	88.23	2,149.30	
0759140016	1,618.73	88.23	1,706.96		0757051886	1,348.99	88.23	1,437.22	
0759040044	2,106.63	88.23	2,194.86		0759140019	1,618.73	88.23	1,706.96	
0760101663	1,228.89	88.23	1,317.12		0760101673	1,228.89	88.23	1,317.12	
0759040006	2,106.63	88.23	2,194.86		0759040039	2,106.63	88.23	2,194.86	
0760101503	1,228.89	88.23	1,317.12		0759040081	2,106.63	88.23	2,194.86	
0759140038	1,618.73	88.23	1,706.96		0759040043	2,106.63	88.23	2,194.86	
0759140032	1,618.73	88.23	1,706.96		0760101668	1,228.89	88.23	1,317.12	
0759140046	1,618.73	88.23	1,706.96		0759140054	1,618.73	88.23	1,706.96	
0757051862	1,348.99	88.23	1,437.22		0760101501	1,228.89	88.23	1,317.12	
0759040013	2,106.63	88.23	2,194.86		0760101682	1,228.89	88.23	1,317.12	
0760101645	1,228.89	88.23	1,317.12		0759140035	1,618.73	88.23	1,706.96	
0760101659	1,228.89	88.23	1,317.12		0757051882	1,348.99	88.23	1,437.22	
0759140071	1,618.73	88.23	1,706.96		0757051871	1,348.99	88.23	1,437.22	
0759140024	1,618.73	88.23	1,706.96		0759140021	1,618.73	88.23	1,706.96	
0757051842	1,348.99	88.23	1,437.22		0759130005	2,051.86	88.23	2,140.09	
0760101634	1,228.89	88.23	1,317.12		0760101624	1,228.89	88.23	1,317.12	
0759140077	1,618.73	88.23	1,706.96		0760101650	1,228.89	88.23	1,317.12	
0760101616	1,228.89	88.23	1,317.12		0757051881	1,348.99	88.23	1,437.22	

ID	DS	OM	Total		ID	DS	OM	Total	
0760101482	1,228.89	88.23	1,317.12		0760101679	1,228.89	88.23	1,317.12	
0757051851	1,348.99	88.23	1,437.22		0759140028	1,618.73	88.23	1,706.96	
0760101615	1,228.89	88.23	1,317.12		0760101575	1,228.89	88.23	1,317.12	
0757051896	1,348.99	88.23	1,437.22		0760101610	1,228.89	88.23	1,317.12	
0760101674	1,228.89	88.23	1,317.12		0759140017	1,618.73	88.23	1,706.96	
0759140069	1,618.73	88.23	1,706.96		0759140011	1,618.73	88.23	1,706.96	
0759140072	1,618.73	88.23	1,706.96		0757051848	1,348.99	88.23	1,437.22	
0760101665	1,228.89	88.23	1,317.12		0758040337	689.47	88.23	777.70	
0760101539	1,228.89	88.23	1,317.12		0758080487	873.33	88.23	961.56	
0759040042	2,106.63	88.23	2,194.86		0757070231	413.68	88.23	501.91	
0760101505	1,228.89	88.23	1,317.12		0757010247	413.68	88.23	501.91	
0760101626	1,228.89	88.23	1,317.12		0758040313	689.47	88.23	777.70	
0757051884	1,348.99	88.23	1,437.22		0760130018	2,039.17	88.23	2,127.40	
0760101651	1,228.89	88.23	1,317.12		0758110010	918.44	88.23	1,006.67	
0760101601	1,228.89	88.23	1,317.12		0760101531	916.37	88.23	1,004.60	
0760101643	1,228.89	88.23	1,317.12		0760070094	1,348.99	88.23	1,437.22	
0757051864	1,348.99	88.23	1,437.22		0760070070	1,348.99	88.23	1,437.22	
0759140051	1,618.73	88.23	1,706.96		0758040346	796.72	88.23	884.95	
0760101629	1,228.89	88.23	1,317.12		0759040055	2,031.45	88.23	2,119.68	
0759140022	1,618.73	88.23	1,706.96		0757060089	-	88.23	88.23	
0760040008	1,476.91	88.23	1,565.14		0759040064	2,031.45	88.23	2,119.68	
0760101512	1,228.89	88.23	1,317.12		0757160419	1,103.15	88.23	1,191.38	
0760101547	1,228.89	88.23	1,317.12		0758040317	689.47	88.23	777.70	
0760101594	1,228.89	88.23	1,317.12		0760070058	1,348.99	88.23	1,437.22	
0759140079	1,618.73	88.23	1,706.96		0758150040	1,614.37	88.23	1,702.60	
0760101630	1,228.89	88.23	1,317.12		0758150019	1,614.37	88.23	1,702.60	
0760101492	1,228.89	88.23	1,317.12		0759060007	2,039.17	88.23	2,127.40	
0760101641	1,228.89	88.23	1,317.12		0759130009	1,153.40	88.23	1,241.63	
0760101653	1,228.89	88.23	1,317.12		0757060086	-	88.23	88.23	
0759140065	1,618.73	88.23	1,706.96		0757030036	551.89	88.23	640.12	
0759040035	2,106.63	88.23	2,194.86		0757130284	-	88.23	88.23	
0759140045	1,618.73	88.23	1,706.96		0757010208	413.68	88.23	501.91	
0759140048	1,618.73	88.23	1,706.96		0757080028	464.56	88.23	552.79	
0759140027	1,618.73	88.23	1,706.96		0757080089	680.55	88.23	768.78	
0760101578	1,228.89	88.23	1,317.12		0757080047	464.56	88.23	552.79	
0760101658	1,228.89	88.23	1,317.12		0758140008	918.44	88.23	1,006.67	
0760070024	1,348.99	88.23	1,437.22		0759040049	2,031.45	88.23	2,119.68	
0760101571	1,228.89	88.23	1,317.12		0758150028	1,614.37	88.23	1,702.60	
0759060019	2,106.63	88.23	2,194.86		0758140022	560.68	88.23	648.91	
0760101637	1,228.89	88.23	1,317.12		0757070233	413.68	88.23	501.91	
0759140014	1,618.73	88.23	1,706.96		0758130019	560.68	88.23	648.91	
0760101489	1,228.89	88.23	1,317.12		0757020154	689.47	88.23	777.70	
0759040034	2,106.63	88.23	2,194.86		0758140044	918.44	88.23	1,006.67	
0759130003	2,051.86	88.23	2,140.09		0757030040	551.89	88.23	640.12	
0760101683	1,228.89	88.23	1,317.12		0758140027	560.68	88.23	648.91	
0760101540	1,228.89	88.23	1,317.12		0758080464	873.33	88.23	961.56	
0758160026	1,931.13	88.23	2,019.36		0760040024	2,061.07	88.23	2,149.30	
0759140042	1,618.73	88.23	1,706.96		0757030030	551.89	88.23	640.12	
0759140034	1,618.73	88.23	1,706.96		0758100025	1,472.77	88.23	1,561.00	
0760070110	1,348.99	88.23	1,437.22		0758100011	1,472.77	88.23	1,561.00	
0760101608	1,228.89	88.23	1,317.12		0760130014	2,039.17	88.23	2,127.40	

ID	DS	OM	Total		ID	DS	OM	Total	
0758040376	873.33	88.23	961.56		0758130020	560.68	88.23	648.91	
0758160016	1,614.37	88.23	1,702.60		0758120043	538.48	88.23	626.71	
0757010173	689.47	88.23	777.70		0760050013	2,061.07	88.23	2,149.30	
0757080013	464.56	88.23	552.79		0757030043	-	88.23	88.23	
0758120021	551.89	88.23	640.12		0757030054	551.89	88.23	640.12	
0757010186	413.68	88.23	501.91		0758120038	560.68	88.23	648.91	
0757080036	464.56	88.23	552.79		0757160404	796.72	88.23	884.95	
0757030046	551.89	88.23	640.12		0758080471	873.33	88.23	961.56	
0757030082	689.47	88.23	777.70		0757080026	464.56	88.23	552.79	
0760101584	905.81	88.23	994.04		0758160008	1,614.37	88.23	1,702.60	
0757010185	413.68	88.23	501.91		0758120034	551.89	88.23	640.12	
0758080450	873.33	88.23	961.56		0758050011	551.89	88.23	640.12	
0758100048	845.80	88.23	934.03		0760070063	1,348.99	88.23	1,437.22	
0760070062	1,348.99	88.23	1,437.22		0758060042	786.37	88.23	874.60	
0758010509	873.33	88.23	961.56		0757080087	720.87	88.23	809.10	
0758060017	833.01	88.23	921.24		0760101561	916.37	88.23	1,004.60	
0757070232	413.68	88.23	501.91		0758090015	1,472.77	88.23	1,561.00	
0759060012	2,039.17	88.23	2,127.40		0757080017	464.56	88.23	552.79	
0759060034	2,039.17	88.23	2,127.40		0758130055	918.44	88.23	1,006.67	
0758130015	560.68	88.23	648.91		0759040026	2,039.17	88.23	2,127.40	
0758160007	1,614.37	88.23	1,702.60		0757080075	720.87	88.23	809.10	
0757060100	796.72	88.23	884.95		0758110019	560.68	88.23	648.91	
0760030010	1,153.40	88.23	1,241.63		0757070147	1,103.15	88.23	1,191.38	
0757010176	-	88.23	88.23		0760050007	1,153.40	88.23	1,241.63	
0758130003	-	88.23	88.23		0758130034	918.44	88.23	1,006.67	
0757130300	689.47	88.23	777.70		0760140028	2,039.17	88.23	2,127.40	
0760070099	1,348.99	88.23	1,437.22		0757030052	551.89	88.23	640.12	
0757020012	1,103.15	88.23	1,191.38		0757130289	796.72	88.23	884.95	
0759040062	2,031.45	88.23	2,119.68		0758140023	560.68	88.23	648.91	
0757060093	-	88.23	88.23		0758100042	1,472.77	88.23	1,561.00	
0758100019	1,472.77	88.23	1,561.00		0758100043	1,472.77	88.23	1,561.00	
0757070222	413.68	88.23	501.91		0758150016	1,614.37	88.23	1,702.60	
0758150015	1,614.37	88.23	1,702.60		0760040017	2,061.07	88.23	2,149.30	
0757030018	551.89	88.23	640.12		0760101563	916.37	88.23	1,004.60	
0760101556	916.37	88.23	1,004.60		0758140024	560.68	88.23	648.91	
0758130029	560.68	88.23	648.91		0759040046	2,031.45	88.23	2,119.68	
0760101559	916.37	88.23	1,004.60		0758140049	918.44	88.23	1,006.67	
0757010195	413.68	88.23	501.91		0757130303	689.47	88.23	777.70	
0759040027	2,039.17	88.23	2,127.40		0757060098	796.72	88.23	884.95	
0757160406	796.72	88.23	884.95		0760070012	1,348.99	88.23	1,437.22	
0758130017	560.68	88.23	648.91		0757130260	-	88.23	88.23	
0760040025	1,153.40	88.23	1,241.63		0758160017	1,614.37	88.23	1,702.60	
0757010202	413.68	88.23	501.91		0757080033	464.56	88.23	552.79	
0757030021	551.89	88.23	640.12		0758060029	833.01	88.23	921.24	
0757080040	464.56	88.23	552.79		0757030062	551.89	88.23	640.12	
0760070078	1,348.99	88.23	1,437.22		0758140031	560.68	88.23	648.91	
0757130285	796.72	88.23	884.95		0757060088	-	88.23	88.23	
0757060120	-	88.23	88.23		0758100036	1,472.77	88.23	1,561.00	
0760130002	2,039.17	88.23	2,127.40		0760030003	2,061.07	88.23	2,149.30	
0760070098	1,348.99	88.23	1,437.22		0757080008	464.56	88.23	552.79	
0758150029	1,614.37	88.23	1,702.60		0758080448	873.33	88.23	961.56	

ID	DS	OM	Total		ID	DS	OM	Total	
0760101582	905.81	88.23	994.04		0758120012	551.89	88.23	640.12	
0759040057	2,031.45	88.23	2,119.68		0760140030	2,039.17	88.23	2,127.40	
0758130056	918.44	88.23	1,006.67		0757080086	720.87	88.23	809.10	
0758150026	1,614.37	88.23	1,702.60		0757010166	689.47	88.23	777.70	
0758100032	1,472.77	88.23	1,561.00		0759130018	2,061.07	88.23	2,149.30	
0758150001	1,614.37	88.23	1,702.60		0757010258	413.68	88.23	501.91	
0760070072	1,348.99	88.23	1,437.22		0760070109	1,348.99	88.23	1,437.22	
0760101523	916.37	88.23	1,004.60		0760101549	916.37	88.23	1,004.60	
0760140027	2,039.17	88.23	2,127.40		0758100003	1,472.77	88.23	1,561.00	
0758090006	1,472.77	88.23	1,561.00		0760070097	1,348.99	88.23	1,437.22	
0758140033	918.44	88.23	1,006.67		0758120010	551.89	88.23	640.12	
0757070223	413.68	88.23	501.91		0759040059	2,031.45	88.23	2,119.68	
0760070002	1,348.99	88.23	1,437.22		0758040315	689.47	88.23	777.70	
0757130277	796.72	88.23	884.95		0760040020	1,153.40	88.23	1,241.63	
0757080006	464.56	88.23	552.79		0757010252	413.68	88.23	501.91	
0760050009	1,153.40	88.23	1,241.63		0760070115	1,348.99	88.23	1,437.22	
0758120035	551.89	88.23	640.12		0757080045	464.56	88.23	552.79	
0757070144	1,103.15	88.23	1,191.38		0757030037	551.89	88.23	640.12	
0758040348	-	88.23	88.23		0757010201	-	88.23	88.23	
0760101557	916.37	88.23	1,004.60		0757010249	413.68	88.23	501.91	
0758040355	796.72	88.23	884.95		0758140035	918.44	88.23	1,006.67	
0757080031	464.56	88.23	552.79		0758060013	786.37	88.23	874.60	
0758060020	786.37	88.23	874.60		0757080066	464.56	88.23	552.79	
0760101592	916.37	88.23	1,004.60		0758130057	560.68	88.23	648.91	
0760060009	2,061.07	88.23	2,149.30		0758080462	873.33	88.23	961.56	
0757080076	720.87	88.23	809.10		0758060033	833.01	88.23	921.24	
0757060104	-	88.23	88.23		0758100052	1,472.77	88.23	1,561.00	
0757080057	408.26	88.23	496.49		0757070229	413.68	88.23	501.91	
0760070054	1,348.99	88.23	1,437.22		0758150017	1,614.37	88.23	1,702.60	
0758140001	918.44	88.23	1,006.67		0760101496	916.37	88.23	1,004.60	
0760070001	1,348.99	88.23	1,437.22		0757030067	551.89	88.23	640.12	
0758100030	1,472.77	88.23	1,561.00		0760040014	2,061.07	88.23	2,149.30	
0760060010	2,061.07	88.23	2,149.30		0757030020	551.89	88.23	640.12	
0758100051	-	88.23	88.23		0758120059	-	88.23	88.23	
0760050011	2,061.07	88.23	2,149.30		0757130261	796.72	88.23	884.95	
0758110017	560.68	88.23	648.91		0758010508	873.33	88.23	961.56	
0758140018	918.44	88.23	1,006.67		0757010165	689.47	88.23	777.70	
0758120048	560.68	88.23	648.91		0760101554	916.37	88.23	1,004.60	
0758080447	873.33	88.23	961.56		0758040387	873.33	88.23	961.56	
0758140013	918.44	88.23	1,006.67		0757010196	413.68	88.23	501.91	
0759040053	2,031.45	88.23	2,119.68		0757060116	-	88.23	88.23	
0758060012	786.37	88.23	874.60		0758160019	1,614.37	88.23	1,702.60	
0757030050	551.89	88.23	640.12		0758040400	796.72	88.23	884.95	
0758100004	1,472.77	88.23	1,561.00		0758100033	1,472.77	88.23	1,561.00	
0760070006	1,348.99	88.23	1,437.22		0758120056	-	88.23	88.23	
0758080475	873.33	88.23	961.56		0758120020	551.89	88.23	640.12	
0760101548	916.37	88.23	1,004.60		0758120017	551.89	88.23	640.12	
0757070209	413.68	88.23	501.91		0760050015	1,153.40	88.23	1,241.63	
0758010507	873.33	88.23	961.56		0757030063	-	88.23	88.23	
0758130002	560.68	88.23	648.91		0757030060	551.89	88.23	640.12	
0758160015	1,614.37	88.23	1,702.60		0758160012	1,614.37	88.23	1,702.60	

ID	DS	OM	Total		ID	DS	OM	Total	
0758160032	-	88.23	88.23		0758140012	560.68	88.23	648.91	
0757080049	408.26	88.23	496.49		0760101479	905.81	88.23	994.04	
0757080068	680.55	88.23	768.78		0759040066	2,031.45	88.23	2,119.68	
0758110001	918.44	88.23	1,006.67		0760130023	2,039.17	88.23	2,127.40	
0757080023	464.56	88.23	552.79		0758040392	873.33	88.23	961.56	
0760101473	915.82	88.23	1,004.05		0758040338	689.47	88.23	777.70	
0760070069	1,348.99	88.23	1,437.22		0760040022	1,153.40	88.23	1,241.63	
0758090023	1,472.77	88.23	1,561.00		0760101589	916.37	88.23	1,004.60	
0757030029	-	88.23	88.23		0758130039	918.44	88.23	1,006.67	
0757060090	796.72	88.23	884.95		0758120004	551.89	88.23	640.12	
0757020004	796.72	88.23	884.95		0760070105	1,348.99	88.23	1,437.22	
0757080042	464.56	88.23	552.79		0758130008	918.44	88.23	1,006.67	
0758160034	1,614.37	88.23	1,702.60		0758090008	1,472.77	88.23	1,561.00	
0758160023	1,614.37	88.23	1,702.60		0757160408	1,103.15	88.23	1,191.38	
0760101577	905.81	88.23	994.04		0757010164	689.47	88.23	777.70	
0758150038	1,614.37	88.23	1,702.60		0760101566	916.37	88.23	1,004.60	
0758040357	796.72	88.23	884.95		0757160421	1,103.15	88.23	1,191.38	
0758040368	796.72	88.23	884.95		0759040009	2,039.17	88.23	2,127.40	
0760060001	1,153.40	88.23	1,241.63		0757060119	796.72	88.23	884.95	
0758110007	918.44	88.23	1,006.67		0758130047	918.44	88.23	1,006.67	
0757160411	1,103.15	88.23	1,191.38		0758040356	796.72	88.23	884.95	
0758120015	551.89	88.23	640.12		0760101544	916.37	88.23	1,004.60	
0760070048	1,348.99	88.23	1,437.22		0759060003	2,039.17	88.23	2,127.40	
0759060006	2,039.17	88.23	2,127.40		0758040333	689.47	88.23	777.70	
0758060036	833.01	88.23	921.24		0757070225	413.68	88.23	501.91	
0758080436	873.33	88.23	961.56		0760070065	1,348.99	88.23	1,437.22	
0758120057	538.48	88.23	626.71		0760050012	1,153.40	88.23	1,241.63	
0757030074	-	88.23	88.23		0757080079	720.87	88.23	809.10	
0758140048	918.44	88.23	1,006.67		0758100039	1,472.77	88.23	1,561.00	
0757080081	720.87	88.23	809.10		0758080465	873.33	88.23	961.56	
0758100028	1,472.77	88.23	1,561.00		0758100034	1,472.77	88.23	1,561.00	
0758120032	551.89	88.23	640.12		0757160423	1,103.15	88.23	1,191.38	
0760101472	915.82	88.23	1,004.05		0757030025	551.89	88.23	640.12	
0758120036	551.89	88.23	640.12		0759040068	2,031.45	88.23	2,119.68	
0758060015	786.37	88.23	874.60		0758150013	1,614.37	88.23	1,702.60	
0760050017	2,061.07	88.23	2,149.30		0759040017	2,039.17	88.23	2,127.40	
0758100009	1,472.77	88.23	1,561.00		0758120047	560.68	88.23	648.91	
0758100014	1,472.77	88.23	1,561.00		0758010431	873.33	88.23	961.56	
0758150018	1,614.37	88.23	1,702.60		0758060034	1,476.91	88.23	1,565.14	
0757160412	-	88.23	88.23		0759040018	2,039.17	88.23	2,127.40	
0757030066	551.89	88.23	640.12		0758010502	873.33	88.23	961.56	
0758080496	873.33	88.23	961.56		0757010240	413.68	88.23	501.91	
0760060007	2,061.07	88.23	2,149.30		0757070218	413.68	88.23	501.91	
0757080014	464.56	88.23	552.79		0757010244	413.68	88.23	501.91	
0758130043	918.44	88.23	1,006.67		0760070077	1,348.99	88.23	1,437.22	
0757080037	464.56	88.23	552.79		0759121000	-	-	-	
0758160029	1,614.37	88.23	1,702.60			689.47	88.23	777.70	
0759060030	2,039.17	88.23	2,127.40			689.47	88.23	777.70	
0757010183	413.68	88.23	501.91			413.68	88.23	501.91	
0760130011	2,039.17	88.23	2,127.40			413.68	88.23	501.91	
0757130263	796.72	88.23	884.95			464.56	88.23	552.79	

Blackburn Creek CDD
FY 2023 Proposed Assessments	
ID	DS	OM	Total		ID	DS	OM	Total	
	-	88.23	88.23						
	833.01	88.23	921.24						
	833.01	88.23	921.24						
	873.33	88.23	961.56						
									
Total								1,999,280.04	

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

2022-09,
Adopting the Annual Meeting Schedule for FY 2022-2023

RESOLUTION 2022-09

A RESOLUTION OF THE BOARD OF SUPERVISORS OF BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2022-2023

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

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

WHEREAS, the Board has proposed the Fiscal Year 2022-2023 annual meeting schedule as attached in Exhibit A;

NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF THE BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

The Fiscal Year 2022-2023 annual public meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and will be published in accordance with the requirements of Florida law.

This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED THIS 10th DAY OF AUGUST 2022.

ATTEST:	BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman/Vice Chairman

EXHIBIT “A”

BOARD OF SUPERVISORS MEETING DATES BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2022-2023

Wednesday, October 12, 2022
Wednesday, November 9, 2022
Wednesday, December 14, 2022
Wednesday, January 11, 2023
Wednesday, February 8, 2023
Wednesday, March 8, 2023
Wednesday, April 12, 2023
Wednesday, May 10, 2023
Wednesday, June 14, 2023
Wednesday, July 12, 2023
Wednesday, August 9, 2023
Wednesday, September 13, 2023

All meetings will convene at 11:30 a.m. at 5800 Lakewood Ranch Blvd, Sarasota, FL 34240.

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

Capital Projects Turnover and Completion Status

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

Certificate of Completion 2018 Bond Series

ENGINEER’S CERTIFICATION OF
COMPLETION OF CONSTRUCTION

Project Name:
        
           	

I hereby certify that to the best of my knowledge and belief this project has been built in accordance with the construction plans and specifications as approved by Sarasota County and the Water Management District, and that minor deviations, as listed and noted in the signed and sealed record drawings, will not prevent the project from functioning in compliance with the design intent, or other development requirements.
These determinations have been based upon the site observations of construction, scheduled and conducted by me or by a representative under my direct supervision. All reasonable and required inspections, tests and physical measurements have been made to determine this work has been done in accordance with the approved construction documents and other Sarasota County standards.

Signature of District Engineer	William E. Conerly, P.E.	
Name
(AFFIX SEAL HERE)	57414	
Florida P.E. No.
Kimley-Horn and Associates, Inc.
Company Name
1777 Main St, Suite 200	
Company Street Address
Sarasota	FL	34236
City	State	Zip
(941) 379 – 7600	
Telephone Number

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

Arbitrage Rebate Calculation Report

GNP Services, CPA, PA
www.gnpcpas.com
5000 US Highway 17 S #18187	P.O. Box 1179
Fleming Island, FL 32003	Orange Park, FL 32067-1179

July 8, 2022

Ms. Vivian Carvalho, District Manager Blackburn Creek CDD
c/o PFM Group Consulting LLC 3501 Quadrangle Blvd., Suite 270
Orlando, Florida 32817

RE: Blackburn Creek Community Development District $5,455,000 Special Assessment Revenue Bonds, Series 2013A (Grand Palm Project) (the “Bonds”)

Dear Ms. Carvalho:

GNP Services, CPA, PA has been requested to compute the Rebatable Arbitrage Liability with respect to the Bonds. All computations included on the attached synopsis are mathematically accurate and have been performed in accordance with the Code. We have determined the following:

The results of our computations indicate that the Bonds have no Rebatable Arbitrage Liability or Yield Reduction Payment Amount for the period beginning March 28, 2013 (the “Issue Date”), and ending March 28, 2022 (the “Computation Date”).

The next full report will be provided for the period ending on the March 28, 2023 Installment Computation Date.

If you have questions regarding this letter, or any other concerns, please call (641) 832‐ 7783.

Very truly yours,

GNP Services, CPA, PA Enclosure
cc: Mr. Scott Schuhle, U.S. Bank Global Corporate Trust

SYNOPSIS OF COMPUTATION RESULTS
As of the Computation Date 28‐Mar‐22

Blackburn Creek Community Development District
$5,455,000 Special Assessment Revenue Bonds, Series 2013A (Grand Palm Project)

Current Computation Period			
Acquisition and Construction Fund	$	(1,427.08)	
Reserve Fund		(21,887.26)	
Revenue Fund		(38,454.48)	
Interest Fund		(113.98)	
Sinking Fund		(77.43)	
Prepayment Fund		(2,222.26)	
Computation Date Credits		(3,718.39)	

Current Computation Period Total Rebatable Arbitrage Liability	
$	
(67,900.88)	

Cumulative Computation Period			
Current Computation Period Total Rebatable Arbitrage Liability	$	(67,900.88)	
Future Value of Rebatable Arbitrage Liability Reported at 3/28/20		(189,546.15)	

Cumulative Rebatable Arbitrage Liability	
$	
(257,447.03)	

Gross Proceeds Subject to Arbitrage Rebate Remaining As of the Computation Date

Reserve Fund	$	171,575.00	
Revenue Fund		452,109.43	
Interest Fund		0.06	
Sinking Fund		0.04	
Prepayment Fund		3,303.04	
Total	$	626,987.57	

5.1754 DataBlackburn2013 3‐28‐22‐1

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

Payment Authorizations 179-180

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

Payment Authorization 179-180

PA #	Description	Amount	Total	
				
179	CA Florida Holdings	$	308.00		
				
	Carr, Riggs & Ingram	$	3,500.00		
				
	GNP Services, CPA, PA	$	1,000.00		
				
	PFM Group Consulting	$	2,750.00		
				
	Supervisor Fees - 7/13/22 Meeting	$	200.00		
		$	200.00		
		$	200.00		
		$	200.00		
		$	200.00		
				
			$8,558.00	
				
180	Carr, Riggs & Ingram	$	1,500.00		
				
	PFM Group Consulting	$	2,750.00		
		$	8.18		
				
	VGlobalTech	$	300.00		
		$	135.00		
		$	135.00		
				
	Vogler Ashton	$	1,012.00		
				
			$5,840.18	
				
		Total	$14,398.18	

Rick Montejano

From:	Kevin Johnson <johnsonkmrj@gmail.com>
Sent:	Wednesday, July 13, 2022 4:26 PM
To:	Rick Montejano
Subject:	Re: Blackburn Creek PA No. 179.pdf

 ALERT: This message is from an external source.BE CAUTIOUS before clicking any link or attachment	

Rick,
Approved for payment for attached Payment Authorization #179. regards
Kevin

On Wed, Jul 13, 2022 at 3:53 PM Rick Montejano <montejanor@pfm.com> wrote: Hi Kevin –

Please see attached the latest payment authorization for review and approval of payment.

Thanks,

Rick

1

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

Payment Authorization No. 179	
7/13/2022					
Item	Payee	Invoice		General	
No.		No.		Fund	

1	
CA Florida Holdings				
	Blackburn Creek June 8 meeting	4694721	$	308.00	
2	Carr, Riggs & Ingram				
	FY2021 Audit (final billing)	17395478	$	3,500.00	
3	GNP Services, CPA, PA				
	Rebatable Arbitrage Liability	7080	$	1,000.00	
4	PFM Group Consulting				
	District Mgmt Fees - Jun 2022	DM-06-2022-04	$	2,750.00	
5	Supervisor Fees - 7/13/2022 Meeting				
	David Trast	2022.07.13	$	200.00	
	Pete Williams	2022.07.13	$	200.00	
	Kirk Fegley	2022.07.13	$	200.00	
	Kevin Johnson	2022.07.13	$	200.00	
	Jerald Dell	2022.07.13	$	200.00	

TOTAL	$	8,558.00

Secretary / Assistant Secretary	Chairman / Vice Chairman

Blackburn Creek CDD
c/o PFM Group Consulting
3501 Quadrangle Boulevard, Ste. 270
Orlando, FL 32817
MontejanoR@pfm.com // (407) 723-5951

Rick Montejano

From:	Kevin Johnson <johnsonkmrj@gmail.com>
Sent:	Tuesday, July 26, 2022 3:36 PM
To:	Rick Montejano
Subject:	Re: Blackburn Creek PA No. 180.pdf

 ALERT: This message is from an external source.BE CAUTIOUS before clicking any link or attachment	

Rick,
Approved for payment for attached Payment Authorization #180. regards
Kevin

On Tue, Jul 26, 2022 at 3:26 PM Rick Montejano <montejanor@pfm.com> wrote: Hi Kevin –

Attached is the latest payment authorization to be reviewed for approval of payment.

Please let me know if you have any questions.

Rick

1

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

Payment Authorization No. 180
7/26/2022

Item	Payee	Invoice	General		
No.		No.	Fund		

1	
Carr, Riggs & Ingram
FY2021 Audit	

17398014	

$	1,500.00		
2	PFM Group Consulting				
	District Mgmt Fees - Jul 2022	DM-07-2022-04	$	2,750.00		
	Fedex Fees - June 2022	OE-EXP-07-0006	$	8.18		
3	VGlobalTech				
	ADA Quarterly Audit (Apr-Jun)	4034	$	300.00		
	Website Maintenance - June 2022	3971	$	135.00		
	Website Maintenance - July 2022	4103	$	135.00		
4	Vogler Ashton				
	District Counsel Through 7/13/2022	213	$	1,012.00		
					
		TOTAL	$	5,840.18		

Secretary / Assistant Secretary	Chairman / Vice Chairman

Blackburn Creek CDD
c/o PFM Group Consulting
3501 Quadrangle Boulevard, Ste. 270
Orlando, FL 32817
MontejanoR@pfm.com // (407) 723-5951

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

District Financial Statements

Blackburn Creek CDD Statement of Financial Position As of 6/30/2022

Debt Service Fund - 2015A1&A2	Debt Service Fund - 2018	Capital Proiects Fund -
2013 & 2019*	Capital Projects Fund - 2015	Capital Project Fund - 2018	Long Term Debt Group		
Total	

Assets								
							
$50,388.25	
							107,889.83	
							3,447.05	
							35,915.00	
							2,573.87	
							171,575.00	
							91,809.05	
							241,711.84	
							140,118.56	
							0.12	
							0.03	
							0.02	
							3,303.89	
							0.09	
							0.02	
							0.01	
$1,770.82							1,770.82	
228,000.00							228,000.00	
82,343.75							82,343.75	
234,924.16							234,924.16	
0.03							0.03	
0.01							0.01	
2,031.74							2,031.74	
3,650.63							3,650.63	
0.02							0.02	
0.01							0.01	
	$452,207.24						452,207.24	
	0.11						0.11	
	0.06						0.06	
	34,588.06						34,588.06	
	242,726.66						242,726.66	
	0.02						0.02	
	0.01						0.01	
	14,526.51						14,526.51	
	2,704.24						2,704.24	
		$375,962.71					375,962.71	
			$138,534.40				138,534.40	
				$143,301.17			143,301.17	
$552,721.17	$746,752.91	$375,962.71	$138,534.40	$143,301.17	$	-	$2,806,004.99	

Debt Service
General Fund	Fund 2013 & 2019*

Current Assets				
General Checking Account	$50,388.25			
Money Market Account	107,889.83			
Prepaid Expenses	3,447.05			
3 MO CD	35,915.00			
Due From Other Funds			$2,573.87	
Debt Service Reserve 2013A Bond			171,575.00	
Debt Service Reserve 2019A Bond			91,809.05	
Revenue 2013A Bond			241,711.84	
Revenue 2019A Bond			140,118.56	
Interest A1 Bond			0.12	
Interest 2019A1 Bond			0.03	
Interest 2019A2 Bond			0.02	
Prepayment 2013A Bond			3,303.89	
Sinking Fund 2013A Bond			0.09	
Sinking Fund 2019A1 Bond			0.02	
Sinking Fund 2019A2 Bond			0.01	
Due From Other Funds				
Debt Service Reserve 2015A1 Bond				
Debt Service Reserve 2015A2 Bond				
Revenue 2015A Bond				
Interest 2015A1 Bond				
Interest 2015A2 Bond				
Prepayment 2015A1 Bond				
Prepayment 2015A2 Bond				
Sinking Fund 2015A1 Bond				
Sinking Fund 2015A2 Bond				
Revenue 2018A Bond				
Interest 2018A1 Bond				
Sinking Fund 2018A1 Fund				
Prepayment 2018A1 Bond				
Debt Service Reserve 2018A1 Bond				
Interest 2018A2 Bond				
Sinking Fund 2018A2 Bond				
Prepayment 2018A2 Bond				
Due from Other Funds				
Acquisition/Construction 2019 Bond				
Acquisition/Construction 2015 Bond				
Acquisition/Construction 2018 Bond				
Total Current Assets	$197,640.13		$651,092.50	

Statement of Financial Position As of 6/30/2022

Investments
Amount Available in Debt Service Funds Amount To Be Provided
Total Investments

Total Assets

Debt Service	Debt Service
Fund -	Fund - 2018 2015A1&A2

 	
$	-	$	-

 	
$552,721.17	$746,752.91

Capital Proiects Fund -
2013 & 2019*

$
-

$375,962.71

Capital Projects Fund - 2015

$	-

$138,534.40

Capital Project Fund - 2018

$	-

$143,301.17

 	  	     

Current Liabilities
Due To Other Funds Total Current Liabilities

Long Term Liabilities
Revenue Bonds Payable - Long-Term

Liabilities and Net Assets

  	     
$	-	$	-	$	-	$	$	-
-

Total Long Term Liabilities

 	

General Fund		Debt Service Fund 2013 & 2019*	
$	-		$	-	
$197,640.13	$651,092.50	

$7,048.93
$7,048.93		

$	

-	
$	-		$	-	
$7,048.93		$	-	

($3,421.82)
156.29

147,400.25
46,456.48	
$717,632.75 (66,540.25)	

$	-	$	-	$
-

   
$	-	$	-

 	   

Total Liabilities

Net Assets
Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

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

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

$	-	$	-	$	-	$	$	-
 	   
-

Net Assets, Unrestricted					$549,004.07						
Current Year Net Assets, Unrestricted					3,717.10						
Net Assets, Unrestricted							$860,738.07				
Current Year Net Assets, Unrestricted							(113,985.16)				
Net Assets, Unrestricted									$397,423.54		
Current Year Net Assets, Unrestricted									(21,460.83)					
Net Assets, Unrestricted											$140,748.33			
Current Year Net Assets, Unrestricted											(2,213.93)			
Net Assets, Unrestricted													$149,356.37	
Current Year Net Assets, Unrestricted													(6,055.20)	
Total Net Assets	$190,591.20		$651,092.50		$552,721.17		$746,752.91		$375,962.71		$138,534.40		$143,301.17	
														
Total Liabilities and Net Assets	$197,640.13		$651,092.50		$552,721.17		$746,752.91		$375,962.71		$138,534.40		$143,301.17	

 	 

Long Term Debt Group		Total	

$1,943,517.65 20,890,482.35
$22,834,000.00		
$1,943,517.65 20,890,482.35
$22,834,000.00	
$22,834,000.00		$25,640,004.99	

$	

-		

$7,048.93
$7,048.93	

$22,834,000.00
$22,834,000.00		
$22,834,000.00
$22,834,000.00	
$22,834,000.00		$22,841,048.93	

$	

-		

($3,421.82)
156.29

147,400.25
46,456.48

717,632.75
(66,540.25)

549,004.07
3,717.10

860,738.07
(113,985.16)

397,423.54
(21,460.83)

140,748.33
(2,213.93)

149,356.37
(6,055.20)

$2,798,956.06	
				
$22,834,000.00		$25,640,004.99	

*For the purpose of fitting the financials onto one sheet across, Series 2013 & 2019 have been combined into one column.

Capital
Proiects Fund -	Capital
Projects Fund -	Capital
Projects Fund -	
Total	
2013 & 2019*	2015	2018		

Statement of Activities As of 6/30/2022

Debt Service	Debt Service General Fund	Fund 2013 &		Fund -
2019*	2015A1&A2

Debt Service Fund - 2018

Revenues

On-Roll Assessments	$113,656.11																	$113,656.11	
Off-Roll Assessments	24,141.39																	24,141.39	
Other Revenue	156.29																	156.29	
On-Roll Assessments			$450,921.42															450,921.42	
Off-Roll Assessments			214,162.18															214,162.18	
Inter-Fund Group Transfers In			1,710.66															1,710.66	
On-Roll Assessments					$310,234.63													310,234.63	
Off-Roll Assessments					24,972.84													24,972.84	
Inter-Fund Group Transfers In					(1,710.66)													(1,710.66)	
On-Roll Assessments							$473,761.35											473,761.35	
Off-Roll Assessments							294,305.20											294,305.20	
Other Assessments							137,049.43											137,049.43	
Total Revenues	$137,953.79		$666,794.26		$333,496.81		$905,115.98		$	-		$	-		$	-		$2,043,360.84	

Expenses

Supervisor Fees	$8,800.00	$8,800.00	
Public Officials' Insurance	2,633.00	2,633.00	
Trustee Services	13,958.13	13,958.13	
Management	22,000.00	22,000.00	
Dissemination Agent	11,250.00	11,250.00	
District Counsel	5,061.50	5,061.50	
Assessment Administration	15,000.00	15,000.00	
Reamortization Schedules	500.00	500.00	
Audit	3,000.00	3,000.00	
Postage & Shipping	83.68	83.68	
Legal Advertising	3,291.75	3,291.75	
Bank Fees	9.63	9.63	
Miscellaneous	125.00	125.00	
Office Supplies	20.33	20.33	
Web Site Maintenance	1,630.00	1,630.00	
Dues, Licenses, and Fees	175.00	175.00	
General Insurance	3,803.00	3,803.00	

General Fund		Debt Service Fund 2013 & 2019*		Debt Service Fund - 2015A1&A2		Debt Service Fund - 2018		Capital Proiects Fund - 2013 & 2019*		Capital Projects Fund -
2015		Capital Projects Fund -
2018		
Total	
Principal Payment - 2013A1, 2019A1			$210,000.00												210,000.00	
Principal Payment - 2019A2			20,000.00												20,000.00	
Interest Payments - 2013A1, 2019A1			424,785.00												424,785.00	
Interest Payments - 2019A2			78,680.00												78,680.00	
Principal Payments - 2015A1 bond					$70,000.00										70,000.00	
Principal Payments - 2015A2 bond					20,000.00										20,000.00	
Interest Payments - 2015A1 bond					177,612.50										177,612.50	
Interest Payments - 2015A2 bond					62,187.50										62,187.50	
Principal Payment - 2018A1 Bond							$314,000.00								314,000.00	
Principal Payment - 2018A2 Bond							76,000.00								76,000.00	
Interest Payment - 2018A1 Bond							529,243.00								529,243.00	
Interest Payment - 2018A2 Bond							99,887.00								99,887.00	
Engineering									$21,473.89						21,473.89	
Engineering											$2,218.60				2,218.60	
Engineering													$6,060.07		6,060.07	
Total Expenses	$91,341.02		$733,465.00		$329,800.00		$1,019,130.00		$21,473.89		$2,218.60		$6,060.07		$2,203,488.58	
Other Revenues (Expenses) & Gains (Losses)																	
Interest Income				$128.37												$128.37	
Dividend Income				2.12												2.12	
Interest Income						$20.29										20.29	
Interest Income								$28.86								28.86	
Interest Income										$13.06						13.06	
Interest Income												$4.67				4.67	
Interest Income														$4.87		4.87	
Total Other Revenues (Expenses) & Gains (Losses)	$			$130.49		$20.29		$28.86		$13.06		$4.67		$4.87		$202.24	
Change In Net Assets	$46,612.77		($66,540.25)		$3,717.10		($113,985.16)		($21,460.83)		($2,213.93)		($6,055.20)		($159,925.50)	

Net Assets At Beginning Of Year	
$143,978.43		
$717,632.75		
$549,004.07		
$860,738.07		
$397,423.54		
$140,748.33		
$149,356.37		
$2,958,881.56	

Net Assets At End Of Year	
$190,591.20		
$651,092.50		
$552,721.17		
$746,752.91		
$375,962.71		
$138,534.40		
$143,301.17		
$2,798,956.06	
*For the purpose of fitting the financials onto one sheet across, Series 2013 & 2019 have been combined into one column.											

Statement of Activities As of 6/30/2022

-

Blackburn Creek CDD
Budget to Actual
For the Month Ending 6/30/2022

Year To Date	
							FY 2022		
Actual		Budget			Variance		Adopted		
							Budget		

$113,656.11	
$108,566.28		
$5,089.83	
$ 144,755.00	
24,141.39			-		24,141.39		-		
156.29			-		156.29		-		
143,658.17	83,299.50		60,358.67	111,065.97	
$281,611.96	$191,865.78		$89,746.18	$255,820.97	

$8,800.00	
$9,000.00		
$(200.00)	
$  12,000.00	
2,633.00	1,950.03		682.97	2,600.00	
13,958.13	11,999.97		1,958.16	16,000.00	
22,000.00	24,750.00		(2,750.00)	33,000.00	
-	7,499.97		(7,499.97)	10,000.00	
11,250.00	11,250.00		-	15,000.00	
5,061.50	15,000.03		(9,938.53)	20,000.00	
15,000.00	11,250.00		3,750.00	15,000.00	
500.00	749.97		(249.97)	1,000.00	
3,000.00	3,375.00		(375.00)	4,500.00	
-	749.97		(749.97)	1,000.00	
83.68	337.50		(253.82)	450.00	
3,291.75	2,625.03		666.72	3,500.00	
9.63	187.56		(177.93)	250.00	
125.00	150.03		(25.03)	200.00	
20.33	187.47		(167.14)	250.00	
1,630.00	2,025.00		(395.00)	2,700.00	
175.00	131.22		43.78	175.00	
-	60,222.15		(60,222.15)	80,296.18	
3,803.00	2,816.28		986.72	3,755.00	
-	1,406.25		(1,406.25)	1,875.00	
-	24,202.35		(24,202.35)	32,269.79	
$91,341.02	$191,865.78		$(100,524.76)	$ 255,820.97	
	$91,341.02		$191,865.78			$(100,524.76)	 $ 255,820.97	
$190,270.94		$	-		$190,270.94		$	-	

Revenues
On-Roll Assessments Off-Roll Assessments Other Revenue
Carry Forward Revenue

Net Revenues

General & Administrative Expenses
Supervisor Fees
Public Officials' Insurance Trustee Services Management
Engineering Dissemination Agent District Counsel
Assessment Administration Reamortization Schedules Audit
Arbitrage Calculation Postage & Shipping Legal Advertising Bank Fees Miscellaneous
Office Supplies
Web Site Maintenance Dues, Licenses, and Fees Stormwater Management General Insurance
General Repair & Maintenance Hardscape Maintenance
Total General & Administrative Expenses

Total Expenses

Net Income (Loss)

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