Blackburn Creek Community Development District
3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817
Phone 407-723-5900
www.blackburncreekcdd.com

The meetings of the Board of Supervisors and Auditor Selection Committee for the Blackburn Creek Community Development District will be held Tuesday, July 7, 2026, at 11:00 a.m. located at 6853 Energy Ct, Lakewood Ranch, FL 34240. The following is the proposed agenda for these meetings.
Call in number: 1-844-621-3956	Passcode: 2538 286 6774 #

AUDITOR SELECTION COMMITTEE MEETING AGENDA
Call to Order
Public Comment Period
Review of Auditing Services Proposal (s)
Grau & Associates
Richie Tandoc P.A.
Ranking of Auditing Services Proposal (s) Adjournment

BOARD OF SUPERVISORS’ MEETING AGENDA

Organizational Matters
Call to Order
Roll Call
Public Comment Period (where members of the public desiring to speak on a specific agenda item may address the Board, limited to 3 minutes per person)

Administrative Matter

Review and Consideration of the
Minutes of the June 9, 2026 Board of Supervisors Meeting
Old Business Matters

Update on District Engineer Project(s)
Review and Consideration of Finn Proposal
Discussion of Exhibit of Major Facilities and Ownership Mapping
a. Consideration of the Memorandum of Understanding of Major Drainage facilities Maintenance Responsibilities for the Blackburn Creek CDD and Grand Palm Master Association
Discussion of Workshop

New Business Matters

Discussion of FY 2027 Assessments

Ratification of Payment Authorization Nos. 264-266
Review of District Financial Statements

Other Business
Staff Reports
District Counsel
District Engineer
District Manager
Next Meeting August 11, 2026
District Accountant Supervisors Request & Comments Adjournment

Blackburn Creek Community Development District

Review of Auditing Services Proposal (s)

Proposal to Provide Financial Auditing Services:
BLACKBURN CREEK
COMMUNITY DEVELOPMENT DISTRICT

Due Date: July 2, 2026 12:00PM
Submitted to:
Blackburn Creek
Community Development District c/o District Manager
3501 Quadrangle Blvd, Suite 270
Orlando, Florida 32817

Submitted by:
Antonio J. Grau, Partner Grau & Associates
1001 Yamato Road, Suite 301 Boca Raton, Florida 33431 Tel	(561) 994-9299
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

Table of Contents

PAGE

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

July 2, 2026

Blackburn Creek Community Development District c/o District Manager
3501 Quadrangle Boulevard, Suite 270
Orlando, Florida 32817
Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2026, with an option for two (2) additional annual renewals.

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

Why Grau & Associates:

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

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

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

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

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

Grau’s Focus and Experience

Our Team

3	12	2
Partners	Professional Administrative
Staff	Professionals

9/17

Services Provided

Employees are CPAS

Year founded

Properly registered and licensed professional corporation by the state of FLORIDA

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

9
Professional Groups

the Florida Institute of Certified Public Accountants

See next page for report and certificate

 External quality review program: consistently receives a pass
 Internal: ongoing monitoring to maintain quality

AICPA | FICPA | GFOA | FASD | FGFOA

Firm & Staff Experience

GRAU AND ASSOCIATES COMMUNITY
DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY

OTHER
19

PFM
12

WRATHELL
30

GMS
78

INFRAMARK
38

SDS
60

RIZZETTA
47

MERITUS
23

Profile Briefs:
Antonio J GRAU, CPA (Partner)
Years Performing Audits: 35+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 58 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

Ben Steets, CPA (Partner)
Years Performing Audits: 10+
CPE (last 2 years): Government Accounting, Auditing: 28 hours; Accounting, Auditing and Other: 88 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

“Here at Grau & Associates, staying up to date with the current technological landscape is one of our top priorities. Not only does it provide a more positive experience for our clients, but it also allows us to perform a more effective and efficient audit. With the every changing technology available and utilized by our clients, we are constantly innovating our audit process.”

“Quality audits and exceptional client service are at the heart of every decision we make. Our clients trust us to deliver a quality audit, adhering to high standards and assisting them with improvements for their organization.”
Ben Steets

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

Engagement
Partner

Partn

Your
Successful Audit

Audi
ana

Audit Senior

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

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

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

Education
University of South Florida (1983)
Bachelor of Arts Business Administration

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

Bayside Improvement Community Development District	St. Lucie West Services District
Dunes Community Development District	Ave Maria Stewardship Community District Fishhawk Community Development District (I, II, IV)	Rivers Edge II Community Development District Grand Bay at Doral Community Development District	Bartram Park Community Development District Heritage Harbor North Community Development District	Bay Laurel Center Community Development District

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

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

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	58
Total Hours	82 (includes of 4 hours of Ethics CPE)

Clients Served (partial list)

Ben Steets, CPA, Partner
Contact : bsteets@graucpa.com / (561) 939-6669

Experience			
Grau & Associates	Partner	2023-Present	
Grau & Associates	Manager	2021-2023	
Grau & Associates	Senior Auditor	2018-2021	
Grau & Associates	Staff Auditor	2016-2018	
PCAOB Registered	Staff Auditor	2015-2016	
Firm		
Education		
Florida Atlantic University (2015)		

(>300) Various Special Districts	San Carlos Park Fire and Rescue Service District Careersource Polk	Sanibel Fire and Rescue District
Central Broward Water Control District	South Broward Drainage District Dunes Community Development District	South Trail Fire and Rescue District Greater Naples Fire Rescue District	Town of Highland Beach
Key Marco Community Development District Town of Lauderdale-By-The-Sea
Lake Worth Drainage District	Verano Walk Community Development District Mae Volen Senior Center	West Villages Improvement District
Port of the Islands Community Improvement Winding Cypress Community Development District	District

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	28
Accounting, Auditing and Other	88
Total Hours	116 (includes 4 hours of Ethics CPE)
Professional Associations/Memberships American Institute of Certified Public Accountants Florida Institute of Certified Public Accountants

References

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

 Dunes Community Development District	

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

 Two Creeks Community Development District	

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

 Journey’s End Community Development District	

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

Specific Audit Approach

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

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

PHASE I:
Preliminary Planning

PHASE II:
Execution of the Audit Plan

PHASE III:
Completion and Delivery

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

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

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

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

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

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

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

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

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

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

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

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no “surprises” in the management letter and fosters a professional, cooperative atmosphere.
Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.
Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2026-2028 are as follows:

  Year Ended September 30,			Fee		
2026	$4,200	
2027	$4,400	
2028	$4,600	
TOTAL (2026-2028)	$13,200	

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

Supplemental Information

PARTIAL LIST OF CLIENTS

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

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

Accounting systems	 Fixed asset records
Development of budgets	 Cost reimbursement
Organizational structures	 Indirect cost allocation
Financing alternatives	 Grant administration and compliance
IT Auditing

ARBITRAGE

The federal government has imposed complex rules to restrict the use	Current

of tax-exempt financing. Their principal purpose is to eliminate any

73 Arbitrage

significant arbitrage incentives in a tax-exempt issue. We have	Calculations determined the applicability of these requirements and performed the
rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

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

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

c-7)
0
3	Proposal
To Serve
�Develooment	Blackburn Creek Community
::l	DistriCt	Development  District
-■

�
I

In Response to Request for Proposals for:

Annual Audit Services

Due by: 12:00 pm.July 2, 2026

Contact:

Richie C. Tandoc, Audit &: Assurance Partner Email: richie@rtandoc-cpa.com	
	13453 SW 105th Avenue
Miami, Florida 33176
Tel. (305) 720-2502, ext.101	

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

TABLE OF CONTENTS

Page(s)

Letter of Transmittal/ Executive Summary...................................................................................	1,2
Proposal Requirements:
Firm Background........................................................................................................................................	3-4
Proposed Engagement Team.................................................................................................................	4-7
Experience in Auditing Special Districts.........................................................................................	7-9
Understanding of and Ability to Furnish the Scope of Work.................................................	9
Proposed Fees.............................................................................................................................................. 	9-10
Proposed Timetable...................................................................................................................................	10

Letter of Transmittal/ Executive Summary

12.icV1ie T vl\lldoc, --P.A.
Cer-t-i-Aed -P�l?lit Atto�11-t&111t & Co11s�lta11t
134-53 SW 10?.., AVe, llli�mi, florid.:i 3311� / T. (30?) 12D-2502

Junel9,2026

Vanessa Ripoll District Manager
Blackburn Creek Community Development District 3501 Quadrangle Blvd., Suite 270
Orlando, Fl 32817
RE: Propo al to Provide Annual Aud.it Service Dear Ms. Ripoll:
Richie Tandoc, P.A. is pleased to have the opportunity to submit a proposal to provide annual audit services to Blackburn Creek Community Development District (the "District") for the fiscal year ending September 30, 2026, with the option to renew annually for the fiscal years ending September 30, 2027 and 2028.
Richie Tandoc, P.A. is committed to providing value-added and quality services to the District, combining the responsive personal contact associated with a smaller firm and the sophisticated professional resources of a larger firm. As leaders in servicing governmental and non-profit entities, Richie Tandoc, P.A. is fully qualified to provide audit services to the District. We strive to exceed the expectations of our clients, with a commitment to total quality service. Translating our experience and resources into effective and efficient value-added services to the District is our highest priority, which is why we believe we are best suited to be part of your professional team.
The task that the District faces in selecting a firm to provide audit services is not an easy one. Our goal in this proposal is to present those characteristics that distinguish us as the team best suited to serve the District.
Understanding of the Work and Ability to Perform
Based on the team's knowledge and experience gained in serving governmental and non-profit entities for over three decades, more specifically the experience that we've gained having been auditors for governmental organizations similar in size to the District, the team at Richie Tandoc, P.A. has a clear understanding and ability to provide the scope of services requested, as more thoroughly described throughout this proposal.
Committed to Serving Governmental and Non-Profit Entities
Although the Firm of Richie Tandoc, P.A. officially began operating as a CPA firm in 2025, the team members at Richie Tandoc, P.A. have been serving governmental and non-profit entities for over 30 years (previously as part of PAAST, P.L and SKJ&T, llP). Richie Tandoc, P.A. strives to maintain its objectives in the rendering of services of the highest quality with local firm attentiveness to all of its governmental and non-profit clients.
Richie Tandoc, P.A.'s professionals, from entry-level accountants, to the managers, and to the partner, are trained to understand the issues and meet the needs of governmental and non-profit entities.

Our professionals bring a comprehensive understanding of the issues that face governmental and non-profit entities as well as "bench strength" at all levels, allowing us to respond swiftly and effectively to your evolving needs.
Your proposed engagement team consists of the following supervisory professionals:
Richie Tandoc, Client Service and Engagement Partner - has 32 years of experience auditing governmental and non-profit organizations;
Jenny Orantes, Audit Senior Manager - has 25 years of experience auditing governmental and non-profit organizations; and
Danae Garcia, Audit Supervisor - has 23 years of experience auditing governmental and non-profit organizations.
With this team, the District can be assured that we are committed to performing the audit services within the timeframe required in the request for proposals.
Responsiveness
Richie Tandoc, P.A. takes pride in responding to the needs of its clients. This responsiveness is not only demonstrated by committing to performing our services within the timeframe required, but in responding to other requests as well. Our ability to be responsive will be enhanced by the open communications and excellent working relationship that we hope to develop with the District.
We look forward to hearing from you and to working with the District. As a Partner of Richie Tandoc, P.A., I am the District's primary contact and I am duly authorized to make representations for, and bind, the Firm. I can be reached directly at (305) 720-2502, ext. 101 or at richie@rtandoc-cpa.com.
Sincerely r , Ri:�,,h 

·chj�
Audit0�Assurance Partner

Proposal Requirements

BUCKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

Firm Background
Richie Tandoc, P.A. (the "Firm") was originally founded and incorporated on March 1, 2017, but was originally a member/owner of SKJ&:T, LLP and PAAST, P.L certified public accounting firms, for over two decades. Effective July 16, 2025, Richie Tandoc, P.A. separated from PAAST, P.L and began operating full-time as its own certified public accounting firm. In addition, all of the governmental audit professionals from PAAST, P.L. have joined Richie Tandoc, P.A. As such, the Firm will continue to provide professional services to its governmental and non-profit clients, including accounting/bookkeeping, auditing, consulting, and other assurance and advisory services.
The Firm's audit and assurance practice (which consists of accounting, compilations, reviews, audits, consulting and other advisory services) is composed 70% of engagements in the governmental and non-profit industries, and 30% in the commercial industry, including investments, construction, manufacturing, distribution, import/export, retail, and services fields.
Richie Tandoc, P.A. is a member of the American Institute of Certified Public Accountants Private Companies Division for CPA firms. Richie Tandoc and all eligible employees are members of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants, and are in good standing with such Institutes. In addition, two of the members on the assigned engagement team are Certified Fraud Examiners, and are members of the Association of Certified Fraud Examiners.
Size and Organizational Structure of the Fi.rm
Richie Tandoc, P.A. is considered a local CPA firm, and consists of the following owner/partner:

	Years of
Experience	
Richie Tandoc, Audit &: Assurance Partner	32	
In addition to the Partner above, the Firm consists of 7 other audit professionals composed of the following:

	Number of Personnel	
Audit Professionals:		
Managers/Supervisors	3	
Staff	4	
Total	7	
Experience in Auditing Governmental and Non,Profit Entities
Our audit professionals have substantial experience in auditing governmental and non-profit entities in accordance with auditing standards generally accepted in the United States of America, Audits of Not-for-profit Organizations, Government Auditing Standards, 0MB Uniform Guidance (i.e. Federal Single Audits), Chapter, 10.550 and 10.650, Rules of the Auditor General (i.e. State Single Audits) and the preparation of financial statements in accordance with such standards, and FASB and GASB pronouncements, statements and interpretations, where applicable. In addition, Richie Tandoc, P.A. is a member of the AICPA's Not-for-Profit Section the Government Finance Officers Association and the Florida Government Finance Officers Association.

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

The following is a select list of governmental and non-profit audits that the proposed audit team at Richie Tandoc, P.A. have worked on in the last five years (special districts and special purpose governments are highlighted in red):
	Governmental and Non-Profit Financial Statement and Sina!e Audits	
Alzheimer's Association SE FL Chapter, Inc.	•	Foundation For Human Rights in Cuba, Inc.

Bayfront Park Management Trust

Lincoln Road Business Improvement District

Bacardi Family Foundation, Inc.	•	Miami Homes for All, Inc.
Boynton Beach Community Red. Agency	•	Miami-Dade County Aviation Department
Broward Housing Solutions, Inc.	•	Miami-Dade County General Segment
Catholic Charities Legal Services, Inc.	•	Miami-Dade County Industrial Dev. Authority
City of Hialeah, Florida	•	Miami-Dade Expressway Authority
City of Miami, Florida	•	Miami-Dade Transit
City of Miami Midtown CRA	•	Miami Sports&; Exhibition Authority
City of Miami Omni CRA	•	Miami Workers Center, Inc.
City of Miami SE Overtown Park West CRA	•	Ophthalmology Research Foundation, Inc.
Coconut Grove Business Improvement District	•	Outreach Aid to the Americas, Inc.
CubaNet News, Inc.	•	School Board of Miami-Dade County
First Call For Help of Broward, Inc.	•	Two Ridges Community Development District
Florida Rising, Inc. / Florida New Majority, Inc.	•	Virginia Key Beach Park Trust
Florida Rising Together, Inc. I Florida New	•	 Washington Avenue Business Imp. District Majority Education Fund, Inc.	 •	\,Vest Villages Improvement District
Kristi House, Inc.	•	Wynwood Business Improvement District

Proposed Engagement Tearn
In order to fulfill our commitment to the District, we have structured the proposed engagement team to be responsive to your needs, consisting of professionals with the skills and experience in dealing with the issues you face. Below are the resumes of the proposed engagement team members.
Richie Tandoc, CPA, CFE
Client Service & Engagement Partner
Responsibilities
Richie will serve as the primary contact for management to ensure open and effective channels of communication. His responsibilities include keeping abreast of important developments concerning issues that would directly affect the District; coordinating the total services to be provided through continuous communication with members of the engagement team; determining the content of the reports to be issued; ascertaining that professional standards have been complied with throughout the engagement; and directing and controlling the efforts of all personnel on the engagement.
Resume
Richie is a Certified Public Accountant and

Certified Fraud Examiner with over 32 years of experience providing audit services to governmental and non-profit clients.
Richie specializes in providing services specifically to: non-profit organizations, including charitable, religious and educational organizations and foundations, community

Education:

Buchcloro{Accou111i11g, Flnricla

•

:\lusterof Accou111i11g, Florida Intcrnational

Intcrnatinnal Un i,·cr-,;ity
•
Uni,crc;ity

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

social welfare organizations, and business leagues; and governmental organizations, including state and local governments, special districts, and special-purpose governmental organizations. He also specializes in performing Federal and State Single Audits for governmental and non-profit organizations in accordance with Government Auditing Standards, 0MB Uniform Guidance and Chapter, 10.650 and 10.550, Rules of the Auditor General, respectively.
Richie stays current with topics relating to accounting and auditing, and more specifically, in the government and non-profit industries, by frequently attending local, state and national training seminars and conferences provided by the American Institute of Certified Public Accountants; Florida Institute of Certified Public Accountants; Government Finance Officers Association; and Florida Government Finance Officers Association. Richie is compliant with the Yellow Book requirements for CPE.
Prior to starting Richie Tandoc, P.A., Richie was a Partner with SKJ&:T, LLP/PAAST P.L for 22 years, and prior to that, he was a Senior Manager with KPMG for 8 years. During his time at KPMG, Richie completed a 2-year audit rotation in KPMG's London, England office.
Richie has provided services to a wide range of

Professional and Business Affiliations:
Certified Public Accountant, Florida
Certified Fraud Examiner, ACFE
ivlcmbcr, Association of Certified Fraud Examiners
Member, American Institute of CPAs
Member, Go,,ernment Finance Officers Association
1Vlc111bcr, Florida Go\'(:rnment Finance
Officers Association
Alumni, Florida International Uni\'ersity
,\,/cmbcrculll Co-Chai,·, United \Vay of Miami- Dacie County Agency Audit Committee
1\kmbcr, United \Vay of :vliami Dacie
County Community Impact Committee
Former Board Mcmlxr, Early Learning
Coalition of Miami- Dacie/Monroe
Former �vfcmhcr, Early Learning Coalition of i'vliami- Dade/i'vlonroe Finance Committee
Mcmbc1·. FICPA Audit Committee

governmental clients including, amongst others: Boynton Beach Community Redevelopment Agency; City of Coral Springs; City of Hialeah; City of Miami; City of Miami Community Redevelopment Agencies; City of Pompano Beach; Coconut Grove Business Improvement District; Florida Department of Environmental Protection; Lincoln Road Business Improvement District; Miami-Dade County; Miami-Dade Expressway Authority; Miami-Dade County Industrial Dev. Authority; School Board of Miami-Dade County; School District of Palm Beach County; Two Ridges Community Development District; Washington Avenue Business Improvement District; West Villages Improvement District; and Wynwood Business Improvement District.

Jenny Orantes, CFE
Engagement Senior Manager
Responsibilities
Jenny will be responsible for developing and coordinating the overall audit work plan under the direction of the client service partner. Her responsibilities also include supervising staff personnel, coordinating the day-to-day audit fieldwork with the Supervisor, and performing an in-depth review of all pertinent work papers and reports.

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

Jenny will also be responsible for coordinating the completion of the audit and the preparation of the reports; and for bringing to the attention of the client service partner any technical and sensitive issues, and potential solutions to such.
Resume

Jenny is a Certified Fraud Examiner with over 25 years of experience providing audit services to governmental and non-profit clients. Prior to the joining Richie Tandoc, P.A., she spent her entire public accounting career at SKJ&T/PAAST, P.L., rising to the level of Senior Manager.
She has substantial experience in auditing governmental and non-profit ennnes in accordance with Government Auditing Standards, auditing federal and state grants in accordance with 0MB Circular A-133/Uniform Guidance and Rules of the Auditor General of the State of Florida.
Jenny stays current with topics relating to accounting and auditing, and more specifically, in the government and non-profit industries, by frequently attending local, state and national training seminars and conferences provided by the American Institute of Certified Public Accountants; Florida Institute of Certified Public Accountants; Government Finance Officers Association; and Florida Government Finance Officers Association. Jenny is compliant with the Yellow Book requirements for CPE.
Jenny has provided services to a wide range of government clients including, amongst others:
Boynton Beach Community Redevelopment Agency; City of Coral Springs; City of Miami Community Redevelopment Agencies; Coconut
Grove Business Improvement District; Florida Department of Environmental Protection; Miami-Dade County; Miami-Dade County Aviation Department; Miami Beach Housing Authority; School Board of Miami-Dade County; School District of Palm Beach County; and Wynwood Business Improvement District.

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

Danae Garcia
Engagement Supervisor
Responsibilities
Danae will assist in the planning of the audit; allocate audit tasks to staff and direct the day-to-day performance of the plan; will be under the supervision of the client service partner and senior manager; supervise audit staff and oversee daily progress of the engagement; communicate with the senior manager regarding the progress of the audit; review all workpapers and reports; and identify any technical issues to be discussed with the senior manager.	•
Resume
Danae has over 23 years of experience providing audit services to governmental and non-profit clients. Prior to the joining Richie Tandoc, P.A, she spent her entire public accounting career at SKJ&T/PAAST, P.L, rising to the level of Supervisor. She has substantial experience in auditing governmental and non-profit entities in accordance with Government Auditing Standards, auditing federal and state grants in accordance with 0MB Circular A-133/Uniform Guidance and Rules of the Auditor General of the State of Florida.
Danae stays current with topics relating to

accounting and auditing, and more specifically, in the government and non-profit industries, by frequently attending local, state and national training seminars and conferences provided by the American Institute of Certified Public Accountants; Florida Institute of Certified Public Accountants; Government Finance Officers Association; and Florida Government Finance Officers Association. Danae is compliant with the Yellow Book requirements for CPE.

Education and Professional Affiliations:

Currently �tuclying for the Ccrtificcl

International U ni\'ersity

Goc/ic/01of Acco1111ti11g, Florida

•

•
Fraud Examiners exam
Associate\/cm/Jcr. ,.\JCPr\
Aw1cio1c ;\/cm/1cr, FICPA
Alumni, Florida Int'! Uni\'crsity

Danae has provided services to a wide range of government clients including, amongst others: Boynton Beach Community Redevelopment Agency; City of Miami; City of Miami Community Redevelopment Agencies; Coconut Grove Business Improvement District; Lincoln Road Business Improvement District; Miami-Dade County; Miami-Dade County Industrial Dev. Authority; School Board of Miami-Dade County; School District of Palm Beach County; Two Ridges Community Development District; Virginia Key Beach Park Trust; Washington Avenue Business Improvement District; West Villages Improvement District; and Wynwood Business Improvement District.

Experience in Auditing Special Districts
Our professionals have substantial experience in auditing governmental entities in accordance with auditing standards generally accepted in the United States of America, Audits of Not-for-profit Organizations, Government Auditing Standards, 0MB Uniform Guidance (i.e. Federal Single Audits), Chapter, 10.650 and 10.550, Rules of the Auditor General (i.e. State Single Audits) and the preparation of financial statements in accordance with such standards, and FASB and GASE pronouncements, statements and interpretations, where applicable.
More specifically, we have significant experience in auditing special districts and other special purpose governmental entities, similar to the District. The following is a select list of special districts that the proposed team members have provided audit services to in the last year:

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

Boynton Beach Community Redevelopment Agency
Services Conducted:	Financial statement audit
Principal Contact:	Vicki Hill, Finance Director
100 E. Ocean Ave, Boynton Beach, FL 33435
(561) 600-9092
HillV@bbfl.us
	City of Miami Community Rede elopment Agencie (3  pecial Districts)
Services Conducted:	Financial statement audit, Federal single audit, and agreed-
upon procedure
Principal Contact:	Miguel Valentin, Finance Officer
819 NW 2nd Ave, 3rd Floor, Miami, FL 33136
(305) 679-6810
mavale.ntin@miamigov.com Coconut Grove Business Improvement District
Services Conducted:	Financial statement audit
Principal Contact:	Mark Burns, Executive Director
3250 Mary St. #305, Coconut Grove, FL 33133
(305) 461-5506
mark@grovebid.com
Lincoln Road Business Improvement District
Services Conducted:	Financial statement audit
Principal Contact:	Anabel Llopis, Executive Director
1620 Drexel Ave, Suite 100, Miami Beach, FL 33139
(305) 600-0219
anabel@lincolnrd.com
Miami-Dade County Industrial Development Authority
Services Conducted:	Financial statement audit
Principal Contact:	Amanda Uovet, CFO
80 SW 8th St, Suite 2801, Miami, FL 33130
(305) 579-0070
allovet@mdcida.org
		Two Ridges Community Development District Services Conducted:		Financial statement audit
Principal Contact:	Jeff Walker, CFO (Special District Services, Inc.) 2501A Burns Rd, Palm Beach Gardens, FL 33410
(561) 579-630-4922
TWalker@sdsinc.org
\/\Te t Villages Improvement District
Services Conducted:	Financial statement audit and state single audit
Principal Contact:	Jeff Walker, CFO (Special District Services, Inc.) 2501A Burns Rd, Palm Beach Gardens, FL 33410
(561) 579-630-4922
I Wall<er®sclsinc.org

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

Services Conducted:	Financial statement audit
Principal Contact:	Troy Wright, Executive Director
1234 Washington Ave, #204, Miami Beach, FL 33139
(305) 916-0779
twright@washavemb.com

Understanding of and Ability to Furnish the Scope of Work
Richie Tandoc, P.A. has the ability and capability to perform the services required in the RFP, based on the proposed team members' experience in auditing similar entities, and our knowledge of and expertise in state and local government accounting and auditing. We understand the scope of work includes an audit of the District's basic financial statements, in accordance with:
Rules of the Auditor General of the State of Florida, Chapters 10.550;
Section 218.415, Florida Statutes, Local Government Investment Policies;
Audits of State and Local Governments, issued by the AICPA;
Generally Accepted Auditing Standards;
Government Auditing Standards, issued by the Comptroller General of the United States;
Generally Accepted Governmental Accounting Standards; and
Any other applicable federal, state, local regulations or professional guidance not specifically
listed above, which may be adopted by these organizations in the future.
Our understanding of the reports to be issued for the District, include:
Report on the fair presentation of the basic financial statements (independent auditor's report);
Report on internal control over financial reporting and on compliance and other matters based on an audit of the financial statements (Yellow Book report);
Management letter in accordance with "Rules of the Auditor General"; and
Report on compliance with Section 218.415, Florida Statutes, Local Government Investment Policies.
As previously mentioned, although the Firm has only recently begun operations as its own CPA firm, all of the government audit professionals at the Firm have been together since their days at SKJ&T, LLP / PAAST, P.L The three members on the proposed team have been working together since 2003, and have been providing audit services to our governmental clients since then, and will continue to do so under Richie Tandoc, P.A.

Proposed Fees
Richie Tandoc, P.A.'s policy is to estimate fees at amounts that are highly competitive, but will also enable us to respond to your needs and provide the quality of service that the District requires. In general, our fees are based on the level of experience and training of the individuals assigned to the engagement.
Our proposed fees below also include the availability of the members of the engagement team to assist the District in answering any accounting, auditing, and/or financial reporting technical questions, or any other questions within the scope of the audit engagement, during the engagement and throughout the year. We do not charge extra for these kinds of technical questions. However, questions or services that are not within the scope of the audit may include those services that would not impair our independence as your auditors, such as consent letters, certain agreed-upon procedures, tax-related research and inquiries, and certain other financial consulting services, and would therefore be charged at rates agreed-upon with management.

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

Richie Tandoc, P.A.'s lump sum proposed cost for the annual audit services, are as follows:
Lump Sum

	Year Ending Sep 30,		Proposed Cost	
2026	$	4,000	
2027	4,000	
2028	4,100	

Proposed Timetable
With management's approval, our proposed timetable for the audit is as follows:

Key Phase	Nov		
Audit Planning				
Interim Procedures				
Year-End Substantive Testing				
Exit Conference and Draft Reports				
Final Reports				

Feb

Once the timetable is agreed and finalized with management of the District, Richie Tandoc, P.A will
be committed to completing the audit within the dates specified.

Page I 10

Blackburn Creek Community Development District

Ranking of Auditing Services Proposal (s)

Blackburn Creek CDD
Auditor Selection - Manager Recommended Rankings

Criteria	
Possible Points	

Richie Tandoc	
Richie Tandoc Points	

Grau	
Grau Points	

Ability of Personnel	

20.0	Qualified, Multiple CPAs on Staff	

20.0	Qualified, Multiple CPAs on Staff	

20.0	

Proposer's Experience	

20.0	
Extensive CDD Experience	

18.0	
Extensive CDD Experience	

20.0	

Understanding of Scope of Work	

20.0	

Sufficient	

20.0	

Sufficient	

20.0	

Ability to Furnish Required Services	

20.0	

Capable	

20.0	

Capable	

20.0	

Price for Services for Three Years	

20.0	

$4,000 +
$4,000 +
$4,100 =
$12,100	

20	

$4,200 +
$4,400+ $4,600
= $13,200	

18.18181818	
Total	100.0	98.0		98.2	
Total Price	$12,100	$13,200

Blackburn Creek Community Development District

Consideration of the Minutes of the June 9, 2026, Board of Supervisors Meeting

MINUTES OF MEETING
BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS MEETING MINUTES
Tuesday, June 9, 2026, at 11:00 a.m.
6853 Energy Ct., Lakewood Ranch, FL 34240

Board Members Present via Speaker or in Person:

Kevin Johnson	Assistant Secretary	(via phone)	
Kirk Fegley	Chairperson		
Michael Sprout	Vice Chairperson		
Phil Davis	Assistant Secretary		
James Sverapa	Assistant Secretary	(via phone)	

Also Present via Speaker or in Person:

Venessa Ripoll	District Manager- PFM Group Consulting LLC
Gazmin Kerr	ADM - PFM Group Consulting LLC	(via phone)	
Rick Montejano	Accountant - PFM Group Consulting LLC	(via phone)	
Andy Cohen	District Counsel		
Robert Dvorak	District Engineer - BDI	(via phone)	

FIRST ORDER OF BUSINESS	Organizational Matters Call to Order and Roll Call
The Board of Supervisors’ Meeting for the Blackburn Creek CDD was called to order at approximately 11:01 a.m. by Ms. Ripoll. She proceeded with roll call and confirmed quorum. Those in attendance are outlined above either in person or via speaker phone.

On MOTION by Mr. Davis, seconded by Mr. Fegley, with all in favor, the Board approved Mr. Johnson and Mr. Sverapa to vote via phone.

Public Comment Period

There were no members of the public present at this time.

SECOND ORDER OF BUSINESS	General Business Matters

Consideration of the Minutes of the May 12, 2026, Board of Supervisors Meeting

The Board reviewed the minutes.
There was brief discussion regarding the District Engineer Project discussion within the minutes. It was requested to have it noted that it was funded by the Master HOA.

On MOTION by Mr. Sprout, seconded by Mr. Davis, with all in favor, the Board approved the Minutes of the May 12, 2026, Board of Supervisors’ Meeting, with amended changes.

Consideration of the Minutes of the May 12, 2026, Auditor Selection Committee Meeting

The Board reviewed the minutes.

On MOTION by Mr. Johnson, seconded by Mr. Sprout, with all in favor, the Board approved the Minutes of the May 12, 2026, Auditor Selection Committee Meeting.

Update on District Engineer Project(s)
Mr. Dvorak gave an update on the project that was funded by the Master HOA. The project has been completed.

Discussion of Exhibit of Major Facilities and Ownership Mapping
a. Water Management Primer Draft

Ms. Ripoll noted an updated map has been received, along with an exhibit of the major facilities.
Mr. Dvorak gave an overview of the list of Major Facilities and Ownership Mapping. He recommended notating maintenance responsibilities as well.

There was discussion regarding the list.
Mr. Cohen recommended using the map rather than the list.

There was lengthy discussion regarding the maintenance responsibilities. Mr. Johnson noted it was previously discussed that the CDD would do the inspection and direct the HOA to make modifications as required.

Mr. Cohen noted that public funds cannot be spent on private property.

There was brief discussion regarding cross culverts. Mr. Dvorak gave an overview and noted those are a part of the roadway. It was recommended that they be called roadway culverts.

Mr. Cohen noted that the Bond Engineering Report includes curbs and gutters, stormwater culverts, stormwater pipes and similar drainage facilities.
There was continued discussion regarding the maintenance responsibilities and updating the Exhibit draft.

Mr. Dvorak will update the Exhibit as discussed and Mr. Cohen will draft the MOU document. Mr. Sprout will follow up with District Management.
This item will be included in a workshop discussion with the HOA.
There was brief discussion regarding the updates to the Exhibit. Mr. Dvorak noted he will notate the difference between inlets and man-holes.

Discussion of Workshop
Ms. Ripoll noted that once all documents have been reviewed by the Board, she will work on setting up a workshop with the HOA.

Ratification of Payment Authorization No. 263
Ms. Ripoll stated these are for contractual obligations and solely for ratification. The Board reviewed the payment authorization.

On MOTION by Mr. Johnson, seconded by Mr. Fegley, with all in favor, the Board ratified Payment Authorization Nos. 263.

Review of District Financial Statements

Ms. Ripoll stated that the District financials are updated through May 2026. The Board reviewed the financial statements.
There was discussion regarding the assessments tentatively being lowered and the reserve study.

Mr. Montejano will send out the funding comparison of the reserve study to the Board. This will be on the July agenda.

On MOTION by Mr. Fegley, seconded by Mr. Davis, with all in favor, the Board approved the District Financials.

THIRD ORDER OF BUSINESS	Staff Reports
District Counsel –	Mr. Cohen noted he will not be in attendance at the July 14, 2026
meeting.

District Engineer –	Mr. Dvorak noted that the first week of summer, prior to the rainy
season, is when Finn Outdoor would complete the maintenance. A proposal will be brought back to the next meeting.

District Manager –	Ms. Ripoll recommended the next meeting be adjusted so District
Counsel can attend. The Board agreed that the next Board meeting will be July 7, 2026, at 11:00 a.m., at the current location.
Mr. Sprout will follow up with the HOA.

Ms. Ripoll reminded the Board of the Form 1 deadline of July 1. Board members should receive a reminder email.

FOURTH ORDER OF BUSINESS	Audience	Comments	and Supervisor Requests

There were no comments or Supervisor requests at this time.

FIFTH ORDER OF BUSINESS	Adjournment

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

ON MOTION by Mr. Davis, seconded by Mr. Sprout, with all in favor, the June 9, 2026, Meeting of the Board of Supervisors of the Blackburn Creek Community Development District was adjourned at approximately 11:47 a.m.

Secretary/Assistant Secretary	Chair/Vice Chair

Blackburn Creek Community Development District

Update on District Engineer Project(s)
Review and Consideration of Finn Proposal

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Blackburn Creek Community Development District

Discussion of Exhibit of Major Facilities and Ownership Mapping
a.Consideration of the Memorandum of Understanding of Major Drainage
facilities Maintenance Responsibilities for the Blackburn Creek CDD and Grand Palm Master Association

This instrument prepared by and return to:
Andrew H. Cohen, Esq. 6853 Energy Court Lakewood Ranch, FL 34240

MEMORANDUM OF UNDERSTANDING
MAJOR DRAINAGE FACILITIES MAINTENANCE RESPONSIBILITES FOR BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT AND GRAND PALM MASTER ASSOCIATION, INC.

This Memorandum of Understanding is made and entered into this 	 day of 	 2026 by and between:
Blackburn Creek Community Development District, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, located in Sarasota County, Florida. whose address is 3501 Quadrangle Blvd, Suite 270, Orlando, FL 32817 (the "District" or "CDD") and

Grand Palm Master Association, Inc., a Florida not-for-profit corporation, whose address is 1900 Observation Boulevard, Venice, Florida 34293 (the "HOA"), each individually a "Party" and collectively the "Parties."

WITNESSETH

WHEREAS. the District is a local unit of special-purpose government established by ordinance of the Board of County Commissioners of Sarasota County, Florida, for the purpose of planning, financing, constructing, installing, operating and/or maintaining certain infrastructure; and
WHEREAS, the HOA is a private not-for-profit corporation serving as an association of certain property owners, including but not limited to property owners within the boundaries of the District, with a purpose of managing and maintaining certain common property and amenities in the community; and

WHEREAS. the District and the HOA have a mutual interest in insuring that the District facilities and community property are managed and maintained to the highest standards; and
WHEREAS, the District and the HOA agree that it is in the best interest of the Blackburn Creek community to have the HOA and District to each perform certain maintenance, repair and replacement responsibilities with respect to the District facilities and common property to ensure efficiency, consistency and continuity of the maintenance tasks; and
WHEREAS, both Parties are willing and able to perform certain maintenance, repair and replacement responsibilities of the District facilities and the common property in accordance with this Memorandum of Understanding ("MOU"); and

NOW, THEREFORE, in consideration of the mutual covenants and obligations contained in this Memorandum of Understanding, the parties hereby agree as follows:
Responsibilities. Each Party will perform the respective maintenance, repair and replacement responsibilities listed in the Major Drainage Facilities - Maintenance Responsibilities list at Exhibit "A" ("Drainage Facilities Maintenance") ensuring full compliance with all applicable statutes including the governing documents of both Parties, applicable permit requirements and all applicable law.
Funding. Each Party will be solely responsible for funding for the respective maintenance, repair and replacement responsibilities provided in the Drainage Facilities Maintenance.
Effective Date. This MOU shall be effective after execution by both the District and the HOA.
Termination. This MOU shall commence on the Effective Date and shall continue until terminated as provided herein, amended, or replaced with a new MOU. This MOU may be terminated with or without cause upon a thirty (30) day written notice to the other party.

Amendments and Waivers. Amendments to and waivers of the provisions contained in this MOU may be made only by an instrument in writing which is executed by both the District and the HOA.

Notices. All notices and correspondence related to this MOU shall be directed to the individuals identified below.

If to the District:

With a copy to:

Ifto the HOA:

Blackbum Creek Community Development District 3501 Quadrangle Blvd., Suite 270
Orlando, FL 32817 Attn: District Manager
Andrew H. Cohen, Esq.
Persson, Cohen, Mooney, Fernandez & Jackson, P.A. 6853 Energy Court
Lakewood Ranch, FL 34240

Grand Palm Master Association, Inc. 1900 Observation Boulevard
Venice, FL 34293

Public Records. The HOA understands and agrees that all documents of any kind provided to the District in connection with this MOU may be public records and may be treated as such in accordance with Florida law.

Limitations on Governmental Liability. Nothing in this MOU shall be deemed as a waiver of immunity or limits of liability of the District beyond any statutory limited waiver of

immunity or limits of liability which may have been adopted by the Florida Legislature in Section 768.28, Florida Statutes or other statute, and nothing in this MOU shall inure to the benefit of any third party for the purpose of allowing any claim which would otherwise be barred under the Doctrine of Sovereign Immunity or by operation of law.

Third Party Beneficiary. This MOU is solely for the benefit of the Parties and no right or cause of action shall accrue upon or by reason hereof, to or for the benefit of any third party.

Assignment. This MOU may not be assigned in whole or in part without the written approval of all parties.

Execution in Counterparts. This MOU may be executed in any number of counterparts, each of which, when executed and delivered, shall constitute an original, and such counterparts together shall constitute one and the same instrument.

Severability. The invalidity orunenforceability of any one or more provisions of this MOU shall not affect the validity or enforceability of the remaining portions, or any part, of this MOU not held to be invalid or unenforceable.

Entire Agreement. This MOU with all incorporated exhibits represents the entire MOU between the parties.

Signatures to follow on next page(s)

IN WITNESS WHEREOF, the parties hereto have made and executed this MOU the day and year referenced above.

Witnesses:

Name ----------
Address ---------

Address	

Name ----------

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

By: Print Name 	 _ Its: Chairman
Address:	3501 Quadrangle Blvd., Ste. 270
Orlando, FL 32817

STATE OF FLORIDA
COUNTY OF --------
The foregoing instrument was acknowledged before me this 		day of 	 _,
2026, by _	physical presence or_	online notarization by	�
as 		of the Blackbum Creek Community Development District, who 1s personally known to me or has produced 	as identification.

Notary Public
Print Name:		 My Commission Expires:	 _

Witnesses:

Name ----------

GRAND PALM MASTER ASSOCIATION, INC.

By: Print Name 	 _ Its: 		 Address: 			

Address	

Name 		 Address	

STATE OF FLORIDA
COUNTY OF 	

The foregoing instrument was acknowledged before me this 	day of------2026, by _	physical presence or _	online notarization by 			 as 		 of the Grand Palm Master Association, Inc., who is personally known to me or has produced 		as identification.

Notary Public
Print Name:		 My Commission Expires:	 _

Exhibit A: Major Drainage Facilities - Maintenance Responsibilities

Exhibit A

Exhibit A
Major Drainage Facilities - Maintenance Responsibilities

Ownership	Replace	COMMENTS
or Major
CDD	Repair	Maintain		
Roadways				
Curbs & gutters	COD	HOA	COD to perform all physical repairs and HOA to perform surface cleaning	
Curb inlets	COD	HOA	COD to perform all physical repairs and desilting, and HOA to perform	
			surface cleaning	
Storm sewer pipe system	COD	COD	All physical repairs and desilting	
Manholes	COD	COD	All physical repairs and desilting	
Cross culverts	COD	COD	All physical repairs and desilting	
HOA				
Stormwater Management Ponds				
Pond banks	HOA	HOA	All physical repairs and mowing	
Control Structures	HOA	HOA	All physical repairs and desilting	
Discharge pipe system	HOA	HOA	All physical repairs and desilting	
End Sections and inflow pipe system	HOA	HOA	All physical repairs and desilting	
Manholes	HOA	HOA	All physical repairs and desilting	
Aquatic plants	HOA	HOA	All maintenance of native species and removal of non-native species	
Sediment	HOA	HOA	Removal of excess sediment accumulation	
SWFWMD Permits	HOA	HOA	ERP permit compliance inspections and recertifications	

Stormwater Swales				
Inlets and stormwater pipe system	HOA	HOA	All physical repairs and desilting	
Manholes	HOA	HOA	All physical repairs and desilting	
Vegetation	HOA	HOA	Mowing and clearing of excess vegetation	
Sediment	HOA	HOA	Removal of excess sediment accumulation	
Wall weir control structures	HOA	HOA	All physical repairs and maintenance	

Wetland Sloughs/Preservation Areas				
Vegetation	HOA	HOA	Removal of native and non-native species to maintain stormwater flow	
Cross culverts	HOA	HOA	All physical repairs and desilting	
Wall weir control structures	HOA	HOA	All physical repairs and maintenance	
Sediment	HOA	HOA	Removal of sediment accumulation to maintain stormwater flow	

Parking Lots				
Curbs and gutters	HOA	HOA	All physical repairs and surface cleaning	
Manholes	HOA	HOA	All physical repairs and desilting	
Inlets	HOA	HOA	All physical repairs, desilting and surface cleaning	
Storm sewer pipe system	HOA	HOA	All physical repairs and desilting	
Cross culverts	HOA	HOA	All physical repairs and desilting	

Blackburn Creek Community Development District

Discussion of Workshop

Blackburn Creek Community Development District

Discussion of FY 2027 Assessments

Blackburn Creek Community Development District

Ratification of Payment Authorization Nos. 263

BLACKBURN CREEK COMMUNITY DEVELOPMENT DISTRICT

Payment Authorization No. 263
5/13/2026

Invoice No	Supplier	Invoice Date	Property		Invoice Amount	
2437	Brletic Dvorak Inc (BLACKB)	05/01/2026	Blackburn Creek CDD		1,455.00	
2026.05.12	James Sverapa (BLACKB)	05/12/2026	Blackburn Creek CDD		200.00	
2026.05.12	Kevin Johnson (BLACKB)	05/12/2026	Blackburn Creek CDD		200.00	
2026.05.12	Kirk Fegley (BLACKB)	05/12/2026	Blackburn Creek CDD		200.00	
2026.05.12	Michael Sprout (BLACKB)	05/12/2026	Blackburn Creek CDD		200.00	
6957	Persson, Cohen, Mooney, Fernan (BLACKB)	05/04/2026	Blackburn Creek CDD		699.75	
DM-05-2026-4	PFM Management Services LLC (BLACKB)	05/05/2026	Blackburn Creek CDD		3,327.50	
OE-EXP-05-2026-06	PFM Management Services LLC (BLACKB)	05/06/2026	Blackburn Creek CDD		4.02	
2026.05.12	Phil Davis (BLACKB)	05/12/2026	Blackburn Creek CDD		200.00	
				Total:	6,486.27	

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

Blackburn Creek Community Development District

Review of District Financial Statements

Blackburn Creek CDD
June 2026 Financial Package

June 30, 2026

PFM Management Services LLC
3501 Quadrangle Blvd
Suite 270
Orlando, FL 32817
(407) 723-5900

Blackburn Creek CDD Statement of Financial Position As of 6/30/2026

Debt Service	Debt Service	Debt Service	Debt Service	Long Term	
Fund - 2019	Fund - 2015	Fund - 2018	Fund - 2023	Debt Group	

General Fund	Total

Current Assets
General Checking Account Money Market Account Assessments Receivable Assessment Receivable - Off Roll Prepaid Expenses
Assessments Receivable Assessment Receivable - Off Roll Debt Service Reserve 2019A Bond Revenue 2019A Bond
Interest 2019A1 Bond Interest 2019A2 Bond Sinking Fund 2019A1 Bond Sinking Fund 2019A2 Bond Prepayment 2019A1 Bond Prepayment 2019A2 Bond Assessments Receivable
Assessment Receivable - Off Roll Debt Service Reserve 2015A1 Bond Debt Service Reserve 2015A2 Bond Revenue 2015A Bond
Prepayment 2015A1 Bond Prepayment 2015A2 Bond Assessments Receivable Assessment Receivable - Off Roll Debt Service Reserve 2018A1 Bond Revenue 2018A Bond
Prepayment 2018A1 Bond Prepayment 2018A2 Bond Sinking Fund 2018A2 Bond Assessment Receivable Revenue 2023 Bond
Interest 2023 Bond
Prepayment 2023 Bond Total Current Assets	

$245,795.83 427,805.94
44.81
5,040.39
6,646.21

$685,333.18		

$15,963.02 4,382.33
163,410.00
187,426.77
0.03
0.01
0.02
0.01
3,713.52
2,070.98

$376,966.69		Assets

$15,419.83 4,368.72
223,925.00
80,312.50
322,895.82
9,954.43
9,193.50

$666,069.80		

$36,079.32 8,477.25
270,018.94
345,635.09
29,135.36
12,913.83
63.41

$702,323.20		

$15,277.04 123,258.75
0.02
722.61
$139,258.42		

$0.00		

$245,795.83 427,805.94
44.81
5,040.39
6,646.21
15,963.02
4,382.33
163,410.00
187,426.77
0.03
0.01
0.02
0.01
3,713.52
2,070.98
15,419.83
4,368.72
223,925.00
80,312.50
322,895.82
9,954.43
9,193.50
36,079.32
8,477.25
270,018.94
345,635.09
29,135.36
12,913.83
63.41
15,277.04
123,258.75
0.02
722.61
$2,569,951.29	
Investments
Amount Available in Debt Service Funds Amount To Be Provided
Total Investments	

$0.00		

$0.00		

$0.00		

$0.00		

$0.00		

$1,784,650.60 17,506,349.40
############		

$1,784,650.60 17,506,349.40
$19,291,000.00	
Total Assets	$685,333.18		$376,966.69		$666,069.80		$702,323.20		$139,258.42		############		$21,860,951.29	

Current Liabilities Accounts Payable Deferred Revenue
Deferred Revenue - Off Roll Deferred Revenue
Deferred Revenue - Off Roll Deferred Revenue
Deferred Revenue - Off Roll Deferred Revenue
Deferred Revenue - Off Roll Deferred Revenue
Total Current Liabilities	

$3,327.50 44.81
5,040.39

$8,412.70		

Liabilities and Net Assets

$15,963.02 4,382.33
$15,419.83 4,368.72

 
$20,345.35	$19,788.55		

$36,079.32 8,477.25

$44,556.57		

$15,277.04
$15,277.04		

$0.00		

$3,327.50 44.81
5,040.39
15,963.02
4,382.33
15,419.83
4,368.72
36,079.32
8,477.25
15,277.04
$108,380.21	

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

$0.00		

$0.00		

$0.00		

$0.00		

$0.00		

############ ############		

$19,291,000.00
$19,291,000.00	
Total Liabilities	$8,412.70		$20,345.35		$19,788.55		$44,556.57		$15,277.04		############		$19,399,380.21	

Net Assets
Net Assets, Unrestricted
Net Assets - General Government Current Year Net Assets - General Govt
Net Assets, Unrestricted
Current Year Net Assets, Unrestricted
Net Assets, Unrestricted
Current Year Net Assets, Unrestricted
Net Assets, Unrestricted
Current Year Net Assets, Unrestricted
Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Total Net Assets	

($48,034.62) 527,536.13
197,418.97

$676,920.48		

$352,913.32 3,708.02

$356,621.34		

$654,050.21 (7,768.96)

$646,281.25		

$710,643.40 (52,876.77)

$657,766.63		

$132,641.54 (8,660.16)
$123,981.38		

$0.00		

($48,034.62) 527,536.13
197,418.97
352,913.32
3,708.02
654,050.21
(7,768.96)
710,643.40
(52,876.77)
132,641.54
(8,660.16)

$2,461,571.08	
														
Total Liabilities and Net Assets	$685,333.18		$376,966.69		$666,069.80		$702,323.20		$139,258.42		############		$21,860,951.29	

General Fund		Debt Service Fund - 2019		Debt Service Fund - 2015		Debt Service Fund - 2018	

$339,879.33 7,560.60

$347,439.93

$8,800.00 3,245.00
13,337.31
29,947.50
30,630.00
12,500.00
5,209.25		

$295,744.10 13,146.96

$308,891.06		

$285,680.51 13,106.13
15,142.75
3,275.44

$317,204.83		

$668,434.82 25,431.78
95,366.78

$789,233.38	
15,000.00
5,000.00
6,000.00
43.66
162.02
473.50
1,905.00
175.00
30,000.00
4,687.00		

$60,000.00 25,000.00
157,917.50
72,520.00		

$90,000.00 35,000.00
160,487.50
56,562.50		

$278,000.00 62,000.00
518,425.52
147.50
3,275.44	
$167,115.24		$315,437.50		$342,050.00		$861,848.46	

$17,094.28

$17,094.28

$197,418.97

$479,501.51		

$10,254.46

$10,254.46

$3,708.02

$352,913.32		

$17,076.21

$17,076.21 ($7,768.96)
$654,050.21		

$19,738.31

$19,738.31 ($52,876.77)
$710,643.40	

$676,920.48		
$356,621.34		
$646,281.25		
$657,766.63	

Debt Service Fund - 2023		Long Term Debt Group		Total	

$283,035.03
$283,035.03		

$0.00		

$339,879.33 7,560.60
295,744.10
13,146.96
285,680.51
13,106.13
15,142.75
3,275.44
668,434.82
25,431.78
95,366.78
283,035.03
$2,045,804.23	

$132,000.00 164,705.20
$296,705.20		

$0.00		
$8,800.00 3,245.00
13,337.31
29,947.50
30,630.00
12,500.00
5,209.25
15,000.00
5,000.00
6,000.00
43.66
162.02
473.50
1,905.00
175.00
30,000.00
4,687.00
60,000.00
25,000.00
157,917.50
72,520.00
90,000.00
35,000.00
160,487.50
56,562.50
278,000.00
62,000.00
518,425.52
147.50
3,275.44
132,000.00
164,705.20
$1,983,156.40	

$5,010.01
$5,010.01		

$0.00		
$17,094.28 10,254.46
17,076.21
19,738.31
5,010.01
$69,173.27	
($8,660.16)		$0.00		$131,821.10	

$132,641.54		
$0.00		
$2,329,749.98	

$123,981.38		
$0.00		
$2,461,571.08	

Revenues

On-Roll Assessments Off-Roll Assessments On-Roll Assessments Off-Roll Assessments On-Roll Assessments Off-Roll Assessments Other Assessments
Inter-Fund Group Transfers In On-Roll Assessments
Off-Roll Assessments Other Assessments On roll Assessments
Total Revenues

Expenses

Supervisor Fees
Public Officials' Insurance Trustee Services Management Engineering
Disclosure Agent District Counsel
Assessment Administration Audit
Arbitrage Calculation Tax Preparation Postage & Shipping Legal Advertising
Web Site Maintenance Dues, Licenses, and Fees Stormwater Maintenance General Insurance
Principal Payment - 2013A1, 2019A1 Principal Payment - 2019A2
Interest Payments - 2013A1, 2019A1 Interest Payments - 2019A2 Principal Payments - 2015A1 bond Principal Payments - 2015A2 bond Interest Payments - 2015A1 bond Interest Payments - 2015A2 bond Principal Payment - 2018A1 Bond Principal Payment - 2018A2 Bond Interest Payment - 2018A1 Bond Interest Payment - 2018A2 Bond Inter-Fund Transfers
Principal Payment S2023 Bond Interest Payment - S2023 Bond
Total Expenses

Other Revenues (Expenses) & Gains (Losses)

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

Change In Net Assets

Net Assets At Beginning Of Year

Net Assets At End Of Year

Blackburn Creek CDD Statement of Activities As of 6/30/2026

Blackburn Creek CDD
Budget to Actual
For The Month Ending 6/30/2026

Year To Date

Actual		Budget		Variance		Adopted Budget	

$	

347,439.93
68,426.19		

$	

270,060.66
68,426.19		

$	

77,379.27
-		

$350,000.00 101,315.70	
$	415,866.12		$	338,486.85		$	77,379.27		$451,315.70	

$	
8,800.00		
$	
10,500.03		
$	
(1,700.03)		
$ 14,000.00	
	3,245.00			2,583.00			662.00		3,444.00	
	13,337.31			11,999.97			1,337.34		16,000.00	
	29,947.50			29,947.50			-		39,930.00	
	30,630.00			18,000.00			12,630.00		24,000.00	
	12,500.00			11,250.00			1,250.00		15,000.00	
	5,209.25			11,250.00			(6,040.75)		15,000.00	
	15,000.00			11,250.00			3,750.00		15,000.00	
	-			749.97			(749.97)		1,000.00	
	5,000.00			4,124.97			875.03		5,500.00	
	6,000.00			749.97			5,250.03		1,000.00	
	43.66			37.53			6.13		50.00	
	162.02			337.50			(175.48)		450.00	
	473.50			1,874.97			(1,401.47)		2,500.00	
	-			187.47			(187.47)		250.00	
	-			150.03			(150.03)		200.00	
	1,905.00			2,565.00			(660.00)		3,420.00	
	175.00			131.22			43.78		175.00	
	-			160,816.32			(160,816.32)		214,421.70	
	30,000.00			56,250.00			(26,250.00)		75,000.00	
	4,687.00			3,731.40			955.60		4,975.00	
$	167,115.24		$	338,486.85		$	(171,371.61)		$451,315.70	
 $		167,115.24		 $		338,486.85		 $		(171,371.61)		  $	-	
$	248,750.88		$	-		$	248,750.88		$	-	

$	
17,094.28		
$	
-		
$	17,094.28		
$	-	
$	17,094.28		$	-		$	17,094.28		$	-	
$	265,845.16		$	-		$	265,845.16		$	-	

FY 2026

Percentage

Revenues
On/Off Roll Assessments Carry Forward Revenue
Net Revenues
General & Administrative Expenses
Supervisor Fees
Public Officials' Insurance Trustee Services Management Engineering
Disclosure Agent District Counsel
Assessment Administration Reamortization Schedules Audit
Arbitrage Calculation Tax Preparation Postage & Shipping Legal Advertising Bank Fees Miscellaneous
Web Site Maintenance Dues, Licenses, and Fees Stormwater Reserve Stormwater Maintenance General Insurance
Total General & Administrative Expenses Total Expenses
Income (Loss) from Operations

Other Income (Expense)
Interest Income
Total Other Income (Expense)
Net Income (Loss)

99.27%
67.54%

92.15%

62.86%
94.22%
83.36%
75.00%
127.63%
83.33%
34.73%
100.00%
0.00%
90.91%
600.00%
87.32%
36.00%
18.94%
0.00%
0.00%
55.70%
100.00%
0.00%
40.00%
94.21%

37.03%

Blackburn Creek CDD Reserve Study / Budget Comaprison

Year	Reserve Study
Budget	Reserve Study
Balance	Board Approved
Budget	Current MMK
Balance	
Surplus	
2024	-	31,279	215,755	141,860	110,581	
2025	82,000	99,916	214,422	250,376	150,460	
2026	84,900	176,465	214,422	427,806	251,341	
2027	87,900	257,184	87,900	515,706	258,522	

2028	91,000	342,242				
2029	94,200	431,813				
2030	97,500	461,824				
2031	100,900	559,670				

Blackburn Creek Community Development District

Staff Reports