Harmony Community Development District
District Office: 3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817

The following is the proposed agenda for the meeting of the Board of Supervisors for the Harmony Community Development District, scheduled to be held Thursday, December 18, 2025, at 6:00 p.m. at Su Mesa Cafe at 7250 Harmony Square Dr. S, Harmony, FL 34773. Questions or comments on the Board Meeting or proposed agenda may be addressed to Lynne Mullins at mullinsl@pfm.com or (407) 723-5900. A quorum (consisting of at least three of the five Board Members) will be confirmed prior to the start of the Board Meeting.

Zoom: https://zoom.us/j/4276669233 or Call in: 929-205-6099, ID: 4276669233

AUDITOR SELECTION COMMITTEE MEETING AGENDA

Roll Call to Confirm Quorum
Review of Auditing Services Proposals
Grau & Associates
Ranking of Auditing Services Proposals
Adjournment

BOARD OF SUPERVISORS’ MEETING AGENDA

Organizational Matters
Call to Order
Roll Call to Confirm Quorum
Public Comment Period
Consideration of the Meeting Minutes of the November 20, 2025, Auditor Selection Committee Meeting
Consideration of the Meeting Minutes of the November 20, 2025, Board of Supervisors’ Meeting

Business Matters
Consideration of Quote from Aquatic Weed Management for Winter Sweep in an amount totaling
$82,000.00
Consideration of Quote from Spies for Splash Pad Recirculation Pump Repair
Review of Auditor Selection Committee Rankings & Selection of Auditor
Ratification of Payment Authorizations Nos. 008 – 011
Review of District Financial Position and Budget to Actual

United Landscape Services Landscape Management
Consideration of Proposals from ULS:

If you are interested in obtaining any of the materials for the agenda, please reach out to Lynne Mullins at (407) 723-5935 or mullinsl@pfm.com.

Discussion Regarding Landscape Items

Berman Field Management
Consideration of Garbage Bin Replacements
Consideration of Proposal from Spies for Filter Grids for $3,130
Consideration of Proposal from the Plummer Painting Company for Painting Exterior Steel Sculptures
Consideration of Capital Improvements Project Summary
Berman Field Inspection Report

Other Business Staff Reports
District Counsel District Engineer District Manager
Supervisor Requests Adjournment

If you are interested in obtaining any of the materials for the agenda, please reach out to Lynne Mullins at (407) 723-5935 or mullinsl@pfm.com.

Review of Auditing Services Proposals

Grau & Associates

Proposal to Provide Financial Auditing Services:
HARMONY
COMMUNITY DEVELOPMENT DISTRICT

Due Date: December 11, 2025 3:00PM
Submitted to:
Harmony
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

December 11, 2025

Harmony 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, 2025, with an option for four (4) additional annual renewals.

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

Why Grau & Associates:

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

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

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

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

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

Grau’s Focus and Experience

Our Team

3	11	2
Partners	Professional Administrative
Staff	Professionals

10/16

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

David Caplivski, CPA (Partner)
Years Performing Audits: 13+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 64 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

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

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

Engagement
Partner

CITP Partner

Your
Successful Audit

Audit
Manager

Audit Senior

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

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

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

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

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

Bayside Improvement Community Development District	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)

David Caplivski, CPA/CITP, Partner
Contact : dcaplivski@graucpa.com / 561-939-6676
Experience			
Grau & Associates	Partner	2021-Present	
Grau & Associates	Manager	2014-2020	
Grau & Associates	Senior Auditor	2013-2014	
Grau & Associates	Staff Auditor	2010-2013	
Education		
Florida Atlantic University (2009) Master of Accounting		
Nova Southeastern University (2002) Bachelor of Science		
Environmental Studies		

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

Clients Served (partial list)
(>300) Various Special Districts	Hispanic Human Resource Council	
Aid to Victims of Domestic Abuse	Loxahatchee Groves Water Control District	
Boca Raton Airport Authority	Old Plantation Water Control District	
Broward Education Foundation	Pinetree Water Control District	
CareerSource Brevard	San Carlos Park Fire & Rescue Retirement Plan	
CareerSource Central Florida 403 (b) Plan	South Indian River Water Control District	
City of Lauderhill GERS	South Trail Fire Protection & Rescue District	
City of Parkland Police Pension Fund	Town of Haverhill	
City of Sunrise GERS	Town of Hypoluxo	
Coquina Water Control District	Town of Hillsboro Beach	
Central County Water Control District	Town of Lantana	
City of Miami (program specific audits)	Town of Lauderdale By-The–Sea Volunteer Fire Pension	
City of West Park	Town of Pembroke Park	
Coquina Water Control District	Village of Wellington	
East Central Regional Wastewater Treatment Facl.	Village of Golf	
East Naples Fire Control & Rescue District		
Professional Education (over the last two years)		
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	64
Total Hours	88 (includes 4 hours of Ethics CPE)

Professional Associations
Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants Member, Florida Government Finance Officers Association Member, Florida Association of Special Districts

References

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

 Dunes Community Development District	

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

 Two Creeks Community Development District	

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

 Journey’s End Community Development District	

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

Specific Audit Approach

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

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

PHASE I:
Preliminary Planning

PHASE II:
Execution of the Audit Plan

PHASE III:
Completion and Delivery

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

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

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

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

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

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

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

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

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

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

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

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

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

Cost of Services

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

  Year Ended September 30,			Fee		
2025	$4,400	
2026	$4,500	
2027	$4,600	
2028	$4,700	
2029	$4,800	
TOTAL (2025-2029)	$23,000	

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

 	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		

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 Harmony 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.

Harmony Community Development District

Ranking of Auditing Services Proposals

Harmony Community Development District Auditor Selection - Manager's Recommended Rankings

Criteria	Possible Points		Grau & Associates	Grau Rec.
Points			
			Qualified,				
			Multiple				
			CPAs on				
Ability of Personnel	20.0		Staff	20.0			
			Extensive				
Proposer's			CDD				
Experience	20.0		Experience	20.0			

Understanding of							
Scope of Work	20.0		Sufficient	20.0			

Ability to Furnish							
Required Services	20.0		Capable	20.0			

$4,400 +				
			$4,500 +				
Price for Services			$4,600 =				
for Three Years	20.0		$13,500	20.0			
Total	100.0			100.0			

Harmony Community Development District

Minutes of the November 20, 2025, Auditor Selection Committee

MINUTES OF MEETING

HARMONY COMMUNITY DEVELOPMENT DISTRICT AUDITOR SELECTION COMMITTEE MEETING
Thursday, November 20, 2025, at 6:00 p.m. Su Mesa Cafe at 7250 Harmony Square Dr. S, Harmony, FL 34773
Board Members Present:

Daniel Leet	Chairman
Lucas Chokanis	Vice Chairman
Jo Phillips	Assistant Secretary
Brittney Coronel	Assistant Secretary Also Present:
Lynne Mullins	PFM		
Verona Griffith	PFM	(via phone)	
Michael Eckert	Kutak Rock	(via phone)	
Samantha Sharenow	Berman		
Jonathan Soto	Berman		
Edgard Morales	Berman		
David Hamstra	Pegasus		

FIRST ORDER OF BUSINESS	Call to Order and Roll Call

Mr. Leet called the Auditor Selection Committee meeting of the Harmony Community Development District to order at 6:00 p.m.

Roll call was taken, and quorum was established.

Review	and	Approval	of	Audit Documents
Audit RFP
Instructions to Proposers
Evaluation Criteria – with and without price
Ms. Mullins gave an overview of the documents and recommended evaluation criteria with price.

There was brief discussion regarding the historical decision related to the evaluation criteria with and without price.

Ms. Mullins noted this is a 3-year contract.

On MOTION by Mr. Leet, seconded by Ms. Phillips, with all in favor, the Auditor Selection Committee for the Harmony Community Development District approved the Audit Documents and Evaluation Criteria with price.

Adjournment

On MOTION by Mr. Leet, seconded by Ms. Coronel, with all in favor, the Auditor Selection Committee for the Harmony Community Development District adjourned the November 20, 2025, Auditor Selection Committee Meeting.

Secretary / Assistant Secretary	Chairperson / Vice Chairperson

Harmony Community Development District

Minutes of the November 20, 2025, Board of Supervisors’ Meeting

MINUTES OF MEETING

HARMONY COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS’ MEETING
Thursday, November 20, 2025, at 6:00 p.m. Su Mesa Cafe at 7250 Harmony Square Dr. S, Harmony, FL 34773
Board Members Present:

Daniel Leet	Chairman
Lucas Chokanis	Vice Chairman
Jo Phillips	Assistant Secretary
Brittney Coronel	Assistant Secretary Also Present:
Lynne Mullins	PFM		
Verona Griffith	PFM	(via phone)	
Michael Eckert	Kutak Rock	(via phone)	
Samantha Sharenow	Berman		
Jonathan Soto	Berman		
Edgard Morales	Berman		
David Hamstra	Pegasus		

FIRST ORDER OF BUSINESS	Organizational Matters Call to Order and Roll Call
Mr. Leet called the Board of Supervisors meeting of the Harmony Community Development District to order at 6:04 p.m. Roll call was taken, and quorum was established.

Public Comment Period

Mr. Leet called for public comment.

A resident commented regarding the ponds and noted they were sprayed this week. She also commented on the sidewalks and requested clarification on the parking ordinance.

Another resident requested trash cans for under the pavilions and trail signs.

A resident commented regarding improving communication with the community and clarification on the parking ordinance. She also noted the speed signs are now gone and people are speeding again.

There were no further public comments at this time.

Consideration of the Minutes of the October 23, 2025, Board of Supervisors’ Meeting
The Board reviewed the minutes.

On MOTION by Mr. Leet, seconded by Mr. Chokanis, with all in favor, the Board of Supervisors for the Harmony Community Development District approved the Minutes of the October 23, 2025, Board of Supervisors’ Meeting.

SECOND ORDER OF BUSINESS	Business Matters
Review and Acceptance of Fiscal Year 2025 Goals, Objectives, and Performance Measures and Standards Report

Ms. Mullins noted the District has met all their Fiscal Year 2025 Goals and Objectives.

On MOTION by Mr. Leet, seconded by Ms. Phillips, with all in favor, the Board of Supervisors for the Harmony Community Development District accepted the Fiscal Year 2025 Goals, Objectives, and Performance Measures and Standards Report.

Discussion Regarding Landowner Notification from Florida Gas Transmission Company, LLC

Mr. Eckert gave an overview and noted there is an easement within the District that the gas company will be working through in January. The gas company has also requested a waiver of the five-day notice, but they have provided a tentative start date.
There was discussion regarding liability, the waiver, and the location of the easement.

On MOTION by Mr. Leet, seconded by Ms. Phillips, with Ms. Coronel opposed, and all others in favor, the Board of Supervisors for the Harmony Community Development District approved the Landowner Notification from Florida Gas Transmission Company, LLC.

Discussion Regarding Holiday Lights Arrangement with the HOA

Ms. Mullins noted the HOA arranges the holiday lights every year. It was noted the lights were already up.

Discussion Regarding Trash from the Halloween Event
Christmas Event

Ms. Mullins noted there was excess trash left behind during the Halloween event. Berman is able to shift their working times back in order to pick up trash after the Christmas event if needed.

There was discussion regarding the trash pickup. It was noted there was trash everywhere, not just in the trash cans.

Ms. Coronel noted the previous field services company picked up the trash the next day.

It was noted Berman should be notified when these events take place in order to be aware that there will be an increase in trash the next day. The HOA needs to be sure they are picking up as much as possible after the event.

Ms. Sharenow recommended moving Berman shifts for the Christmas event in order to make decisions for future events. She also recommended putting out extra garbage cans during events.
It was requested that the HOA put additional trash cans out for the events.

Consideration of the Parking Ordinance for the Harmony CDD

Ms. Mullins gave an overview of the parking map.

Mr. Leet reviewed the locations for the parking ordinance. Mr. Eckert reviewed the updates within the ordinance.
It was noted the cost for the signage related to the ordinance is an open item as of now. District Counsel will follow up.

On MOTION by Mr. Leet, seconded by Ms. Coronel, with all in favor, the Board of Supervisors for the Harmony Community Development District approved the Parking Ordinance for Harmony CDD.

Consideration of Resolution 2026-01, Adopting an Amended Budget for Fiscal Year 2025
Ms. Mullins noted this to clean up the actual expenses within the line items for the auditor. She reviewed the changes. Once approved, this will be posted on the District’s website.

On MOTION by Mr. Chokanis, seconded by Mr. Leet, with all in favor, the Board of Supervisors for the Harmony Community Development District approved Resolution 2026-01, Adopting an Amended Budget for Fiscal Year 2025.

Consideration of Authorization to Proceed with Sidewalk RFP
Sidewalk Evaluation Criteria
RFP Notice for Sidewalk Grinding and Replacement Project

Mr. Hamstra gave an overview. He noted a detailed sidewalk inventory was done in 2021. He recommended having an updated study completed prior to grinding and replacement, to identify the most crucial areas and he gave an overview of the study process.
Ms. Mullins noted the completed study can be submitted to vendors to receive equal scope of work proposals. She reviewed the RFP process. She noted the sidewalk complaints and issues are extremely high and need to be addressed.

It was noted there are some funds available this year and once proposals are received, a solid budget can be created for next year.

There was discussion regarding the scope of work and the study. Mr. Hamstra noted the previous study was only done for inventory, not issues.
It was recommended to move forward with the most crucial areas and the RFP process, without completing the study.

There was lengthy discussion regarding the RFP process and the scope of work. Mr. Hamstra noted the bids can be set up in categories.

The District Engineer will follow up with an estimate of the cost of the study and analysis. There was brief discussion on his scope of work.
There was continued discussion regarding the RFP process and the scope of work for the District Engineer. There was also discussion regarding the crucial areas.

Mr. Leet reviewed the options available to the Board:
Move forward with the known crucial areas and the RFP process
Have the District Engineer completely update the map prior to the RFP process
Have the District Engineer update only the crucial areas within the map and add the lakes, then move forward with the RFP process for those areas only

There was brief discussion regarding the timing of the RFP process and the costs.

Ms. Mullins noted the estimated amounts can be placed within the budget each year until all sidewalks are complete and only need maintenance.
There was brief discussion regarding completing only the crucial areas or completing the entire sidewalks.

On MOTION by Mr. Leet, seconded by Mr. Chokanis, with all in favor, the Board of Supervisors for the Harmony Community Development District approved the Authorization to Proceed with Sidewalk Analysis by Field Services, the Evaluation Criteria, and for District Management to Proceed with Sidewalk RFP in January.

Consideration of Proposals for Sculpture Repair from Centerline Production

Ms. Mullins reviewed the proposals from the artist. The total cost to repair both sculptures is $7,641.00. There was brief discussion regarding the proposals.

On MOTION by Ms. Phillips, seconded by Mr. Chokanis, with all in favor, the Board of Supervisors for the Harmony Community Development District approved the Proposals for Sculpture Repair from Centerline Production.

Ms. Phillips recommended adding the last sculpture repair to next year’s budget.

Ms. Mullins noted she will work with each Supervisor on their recommendations for budget line items.

Ratification of Payment Authorizations Nos. 005 – 007

Ms. Mullins noted these items have already been approved and reviewed by District Management and the Chair. These are solely for ratification.

On MOTION by Mr. Leet, seconded by Mr. Chokanis, with all in favor, the Board of Supervisors for the Harmony Community Development District ratified Payment Authorizations Nos. 005-007.

Review of District Financial Position and Budget to Actual

Ms. Mullins stated the financials are through the end of October. No further action was needed by the Board at this time. It was noted only 5% of the budget has been spent at this time.

Ms. Griffith gave an update and noted no supporting documentation has been received thus far from Inframark.
There was discussion regarding the water bill. Ms. Phillips noted there have been irrigation breaks, and Toho had previously refunded portions of the bill when this took place.

There was brief discussion regarding the reserve account amount.

Ms. Griffith gave an overview of the assessments and how those will be allocated once received. Ms. Mullins noted it is recommended to keep at least 3 months’ worth of bills in the account.

There was brief discussion regarding the financial statements.

THIRD ORDER OF BUSINESS	Landscape	Management	-	United Landscape Services

Consideration of Proposals from ULS:
Work Authorization #196981 Crepe Myrtle Tree Removal for
$3,805
Work Authorization #194434 Dog Park on Cat Brier Enhancement   2025   for
$15,242.50
Work Authorization #194491 Square on Gopher Apple Way Enhancement 2025 for $6,112
Ms. Mullins gave an overview of the tree removal proposals.
There was brief discussion regarding the proposals. It was noted it is helpful to have photos with the proposals.

Ms. Phillips recommended that the Board review the pending tree removals in order to decide at the next meeting.

On MOTION by Mr. Leet, seconded by Ms. Phillips, with Ms. Coronel opposed, and all others in favor, the Board of Supervisors for the Harmony Community Development District approved Proposed Work Authorizations #196981 in the amount of $3,805.00, #194434 in the amount of $15,242.50, and #194491 in the amount of $6,112.00 from ULS.

Discussion Regarding Landscape Items:

Ms. Mullins noted that the mulch will start being put in on December 8, 2025. There were no additional landscape items at this time.
FOURTH ORDER OF BUSINESS	Field Management -Berman

Consideration of Doggie Depot Poop Bag Station on Five Oaks

Ms. Mullins noted there has been a request for a Doggie Depot Station on Five Oaks and gave an overview of the location. The proposal is in the amount of $658.98.
There was brief discussion regarding the proposal and the distance to the nearest doggie station. It was recommended to relocate the current station to that location.

This item was tabled.

Discussion Regarding No-Trespassing Sign Placement for Lake

Ms. Mullins noted that there have been two incidents of motorized boats being put into Buck Lake. Police were unable to do anything as there is no signage related to “No Trespassing” posted.
There was brief discussion regarding the boats and the boat ramp on the opposite side. It was noted that if the District does not own the lake, the District cannot trespass. This would be a Harmony West issue. No Trespassing would only be valid on CDD property.

There was discussion regarding the types of boats that entered the lake and the rules related to them. District Management will research the cost of signage.
Berman Field Inspection Report

Berman gave an update on the current projects, including pressure washing, irrigation faucets that were leaking, fence panel repair, and the east entrance tower. All the boats and the dock have been cleaned

and repaired. Parks and the dog park have been cleaned up as well. It was noted there have been 89 concrete locations grinded.

Berman gave an overview of the pool issues. It was noted there currently is an electrical issue. Mr. Chokanis requested a weekly update.

Ms. Sharenow requested any historical information related to the pool to be sent to Berman, in order to have a better understanding of the pool issues.

There was brief discussion regarding the historical background of the pool repairs.

Ms. Phillips recommended purchasing a printer for Berman. There was brief discussion regarding the printer. Ms. Mullins will follow up.
Ms. Phillips noted there is a phone number listed on the reservation website for emergencies, but it is incorrect. The website is unable to be updated. It was recommended to print out small signs to place on the boats with the correct information. Ms. Mullins will follow up.

Ms. Coronel commented regarding the process of boat reservations. Berman gave an overview of the process and noted the reservation alarms are now being sent to all Berman staff that are working.

There was brief discussion regarding the need for more Berman staff to complete all projects needed. Ms. Sharenow noted having a dedicated person, with a bigger machine, to complete all pressure washing would be helpful.
Ms. Phillips commented on the black edging around the flowers. Ms. Sharenow will get recommendations on other possibilities. It was noted that the new mulching will cover the edging, once completed.

Ms. Mullins will request an update on mulching.

There was brief discussion regarding the total pressure washing project and cost. Ms. Sharenow noted that proposal would complete everything.

On MOTION by Mr. Leet, seconded by Ms. Coronel, with Ms. Phillips opposed, and all others in favor, the Board of Supervisors for the Harmony Community Development District approved the Berman Pressure Washing Proposal in the amount of $6,160.00.

Ms. Coronel commented regarding the lights for the flagpoles in the Square. There was brief discussion regarding the lights. It was noted that Berman is in the process of fixing those tomorrow.
Ms. Coronel noted there are not many outlets working in the Square. Berman will follow up.

FIFTH ORDER OF BUSINESS	Other Business

Staff Reports

District Counsel –
Mr. Eckert gave an overview of the updated open carry law for firearms and the locations where it is prohibited. He will keep the Board updated on any changes.
District Engineer –
Mr. Hamstra gave an update regarding the maintenance facility. Permit applications will be submitted by the middle of December to start the process.

Mr. Hamstra noted the process of getting the RV storage lot and Garden Road back up and running is under way.
The Dragonfly Ponds work has been tabled until the next meeting to confirm the scope of work. Mr. Hamstra does not want them to scalp the entire shoreline.

Mr. Hamstra gave an update on the nuisance species. Although it has been sprayed and maintained in the past, it seems to have taken over again. The wetland specialist completed her annual inspection for the report to South Florida and is concerned that the nuisance species is more than 5% of the area. It is recommended to gather proposals to treat this area again.

Mr. Hamstra noted the updated sidewalk inspection map, and all analysis will cost approximately
$50,000.00 - $60,000.00.
There was brief discussion regarding the RV storage lot. Mr. Leet gave an update and noted discussion with the County is still in progress.

There was brief discussion regarding the location for the crucial sidewalk repair.

Mr. Hamstra noted historical pool issues and topics would be recorded in previous meeting minutes.

There was continued discussion regarding the sidewalk repair. Mr. Hamstra noted if it was only a portion, the estimated cost of an update map and analysis would be approximately $40,000.00 - $45,000.00.
There was brief discussion regarding the budget for sidewalk repair and completing the repairs in phases. Mr. Hamstra noted the needed repairs could be categorized as moderate and most severe. There was continued discussion regarding the timing of the RFP process. It was noted Schoolhouse Road and Five Oaks Road from the roundabout at Cat Briar to Schoolhouse Road are the most crucial.

Ms. Mullins noted the RFP process would most likely take place in January. The sidewalks are a priority due to safety hazards and are only getting worse.

There was brief discussion regarding the cost effectiveness of completing the sidewalks piece by piece or completing the entire project. Ms. Phillips commented regarding Primrose Willow getting repaired.

There was also discussion regarding the reserve study. Ms. Phillips recommended having the Board gather ideas for the study and bring them back to the next meeting. Ms. Mullins noted she can gather proposals if the Board chooses.
There was brief discussion regarding having a Board liaison work with Field Services and the vendors versus having the District Engineer’s analysis. Mr. Hamstra noted the current map could be used with larger blown-up versions. There was continued discussion regarding the RFP process and the scope of work for Field Services. The entire analysis will be completed at this time in order to break down the repair in phases and budget accordingly. The crucial sidewalks will still be completed first, with an RFP process beginning in January.

Ms. Phillips noted the Board can review the previous proposal from Precision Sidewalk Safety to notate the breakdown of repairs needed.
Ms. Coronel will be the liaison to work with Field Services on the sidewalk repair analysis.

Ms. Mullins noted the Board needs to review the evaluation criteria. Mr. Hamstra will work on the bid documents.

District Manager –
Ms. Mullins stated the next meeting is scheduled for December 18, 2025. Ms. Mullins will need to confirm quorum as an auditor must be selected at that meeting.

Supervisor Requests and Audience Comments

Ms. Phillips handed out the previous reserve study for review. She also noted various topics that need to be addressed within the District for future meetings. The District currently mows the median on 192 in front of Harmony, and this should be turned back over to the County. The landscaping would need to be removed in order to do so. She also noted the rules and regulations are out of date and should be reviewed.

Ms. Phillips recommended having a folder for previous minutes to refer back to. She also recommended having the Board sit in a circle when holding meetings for better communication.

There was brief discussion regarding storage spaces.

Ms. Phillips commented on the kiddie pool and recommended transitioning that into a picnic area due to upkeep.

Ms. Phillips requested clarification on what line-item bills are placed under and commented regarding the reserves.
There was brief discussion regarding the minutes and the possibility of having a summary of action items sent out after each meeting. It was recommended that each Board member take notes for their own reminders.

Ms. Phillips commented regarding the OUC buyback program and noted the District has OUC convenience lighting. There was brief discussion regarding the lighting costs and the OUC contracts.

Ms. Phillips also commented regarding the TOHO contracts and communication with the residents. She recommended having a quarterly newsletter. Ms. Coronel noted that the HOA uses the boards in the community. A resident recommended working with the HOA Manager to send out email blasts.
Mr. Leet commented regarding the pavilion that was just cleaned up. He requested getting a proposal to have a trash can placed in that location by Field Services. Mr. Leet also commented on the construction on the side of the road. It was noted there will be cleanup needed in the future.

Ms. Phillips commented regarding the inlet drain. It was noted that Berman will be scheduling for this item.
There were no further Supervisor requests or audience comments at this time.

Adjournment

On MOTION by Mr. Leet, seconded by Mr. Chokanis, with all in favor, the Board of Supervisors for the Harmony Community Development District adjourned the November 20, 2025 at 8:27 p.m., Board of Supervisors Meeting.

Secretary / Assistant Secretary	Chairperson / Vice Chairperson

Harmony Community Development District

Quote from Aquatic Weed Management for Winter Sweep in an amount totaling $82,000.00

Bill to
Harmony CDD 313 Campus St.
Celebration, FL 34747

Estimate details
Estimate no.: 1679 Estimate date: 12/01/2025

ESTIMATE		
Aquatic Weed Management, Inc.	WATERWEED1@AOL.COM	
PO Box 1259	+1 (863) 412-1919	
Haines City, FL 33845		

	

#	Date	Product or service	Description	Qty	Rate	Amount

1.		Harmony CDD Wetland Exotics Treatment 2025-26			$0.00	
2.	Scope of Work	AWM crew will make 1 winter sweep across the 181.2+/- ac. wetlands, and buﬀers, targeting FLEPPC cat I & II's.	1	$82,000.00	$82,000.00	
		Price includes:
All materials and labor				
		Pricing assumes that we have access through the golf course where necessary
Wetlands, and buﬀers, included in this agreement are W4B, 4-8, 10, 13, 14 &
17. Basically, green shaded areas in the Harmony CDD Wetland Inventory Map.
Pricing is valid for 60 days				
Total	$82,000.00
Note to customer
Thank you for your business!

Accepted date	Accepted by

Harmony Community Development District

Quote from Spies for Splash Pad Recirculation Pump Repair

HARMONY SPLASH PAD
3500 HARMONY SQUARE DR WEST ST. CLOUD, FL 34773
12/9/2025
ATTN: MANAGER
THIS QUOTE IS FOR REPAIRS TO THE SPLASH PAD RECIRCULATION PUMP. SPIES WILL INSTALL ONE NEW 1.5HP 1PH MOTOR, SHAFT SEAL, WHISPERFLO PUMP O-RING AND PUMP BASKET ON THE EXISTING PUMP. ALL LABOR FOR THE INSTALLATION IS INCLUDED IN THE BID.
TOTAL $1,025.00 PLUS TAX

PLEASE NOTE: IF ANY OTHER PARTS ARE FOUND TO BE FAULTY AND IN NEED OF REPLACEMENT TO COMPLETE THIS REPAIR, (IMPELLER, DIFFUSER, ETC) THEY WILL BE REPLACED AND BILLED AS AN EXTRA TO THE ABOVE PRICE.
1 YEAR MANUFACTURER’S WARRANTY ON MOTOR EXCEPT FOR FLOODING, DAMAGED CAUSED BY SEAL FAILURE, OR POWER SURGES (LIGHTNING) AND 1 YEAR SPIES LABOR WARRANTY

THE 2014 NATIONAL ELECTRIC CODE REQUIRES ALL PUMPS SUPPLIED BY A SINGLE-PHASE 120/240 VOLT BRANCH CIRCUIT TO BE PROTECTED BY A SELF-TESTING GROUND FAULT CIRCUIT BREAKER. IF REQUIRED SPIES WILL INSTALL 1 NEW GFCI CIRCUIT BREAKER FOR AN ADDITIONAL $295.00 PLUS TAX.
MOTOR CAN NOT BE REPLACED WITHOUT GFCI PROTECTION PER THE NATIONAL ELECTRIC CODE.

PLEASE NOTE: DUE TO ANTICIPATED MANUFACTURER’S PRICE INCREASES QUOTED PRICES SHALL REMAIN FIRM FOR 30 DAYS FROM THE DATE OF THE PROPOSAL.

ACCEPTED AND AGREED:	REGARDS,
BY:	 TITLE:		
DATE:		JOHN DILLON SERVICE MANAGER SPIES POOL LLC CP C043205

Harmony Community Development District

Auditor Selection Committee Rankings & Selection of Auditor

Harmony Community Development District Auditor Selection - Manager's Recommended Rankings

Criteria	Possible Points		Grau & Associates	Grau Rec.
Points			
			Qualified,				
			Multiple				
			CPAs on				
Ability of Personnel	20.0		Staff	20.0			
			Extensive				
Proposer's			CDD				
Experience	20.0		Experience	20.0			

Understanding of							
Scope of Work	20.0		Sufficient	20.0			

Ability to Furnish							
Required Services	20.0		Capable	20.0			

$4,400 +				
			$4,500 +				
Price for Services			$4,600 =				
for Three Years	20.0		$13,500	20.0			
Total	100.0			100.0			

Harmony Community Development District

Payment Authorizations Nos. 008 – 011

Payment Authorization No. 8
11/14/2025

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

F7BA084D-0132	Osceola News-Gazette (HARCDD)	11/11/2025	Harmony CDD	70.90

DM-11-2025-26

PFM Group Consulting LLC (HARCDD)  11/06/2025	Harmony CDD

5,416.67

58389_110725

Toho Water Authority (HARCDD)

11/07/2025	Harmony CDD

92.48

177213	United Land Services (HARCDD)	10/27/2025	Harmony CDD	733.00

i70492	Symbiont Service Corp. (HARCDD)	11/03/2025	Harmony CDD	165.00

39921-111025	OUC (HARCDD)	11/10/2025	Harmony CDD	14,179.95

177214	United Land Services (HARCDD)	10/27/2025	Harmony CDD	1,201.85
Total:	21,859.85

Payment Authorization No. 9
11/21/2025

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

181192	United Land Services (HARCDD)	11/21/2025	Harmony CDD	750.00

1575056W460

Waste Connections of Florida (HARCDD)

11/15/2025	Harmony CDD

51.16

Total:	801.16

Payment Authorization No. 10
11/26/2025

Invoice No	Supplier	Invoice Date	Property		Invoice Amount	
2025.11.20	Brittany Coronel (HARCDD)	11/20/2025	Harmony CDD		200.00	
GARDEN-112425	Daniel Heck (HARCDD)	11/24/2025	Harmony CDD		420.96	
2025.11.20	Daniel Leet (HARCDD)	11/20/2025	Harmony CDD		200.00	
132014	Far Out Solutions LLC (HARCDD)	09/01/2025	Harmony CDD		16.80	
133653	Far Out Solutions LLC (HARCDD)	10/01/2025	Harmony CDD		18.80	
135545	Far Out Solutions LLC (HARCDD)	11/01/2025	Harmony CDD		18.80	
2025.11.20	Joellyn M. Phillips (HARCDD)	11/20/2025	Harmony CDD		200.00	
2025.11.20	Lucas Chokanis (HARCDD)	11/20/2025	Harmony CDD		200.00	
G2532703	Rommel Builders LLC (HARCDD)	11/23/2025	Harmony CDD		5,000.00	
03760_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		1,886.06	
12210_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		1,333.12	
19280_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		167.80	
25108_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		74.58	
33910_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		1,301.76	
33920_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		1,281.73	
41279_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		1,230.62	
48250_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		1,366.42	
48380_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		6,021.10	
55740_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		1,301.78	
62780_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		1,904.84	
74910_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		129.68	
74920_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		13.36	
74950_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		72.79	
74980_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		112.55	
74990_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		238.17	
75000_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		725.64	
84380_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		3,428.15	
84390_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		744.45	
84410_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		1,661.39	
84420_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		1,229.26	
84430_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		490.73	
84440_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		505.05	
85210_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		957.71	
90300_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		135.31	
90660_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		47.59	
90670_112425	Toho Water Authority (HARCDD)	11/24/2025	Harmony CDD		12.73	
181548	United Land Services (HARCDD)	12/01/2025	Harmony CDD		60,782.67	
181684	United Land Services (HARCDD)	11/25/2025	Harmony CDD		390.00	
				Total:	95,822.40	

Payment Authorization No. 11
12/5/2025

Invoice No	Supplier	Invoice Date	Property		Invoice Amount	
93046	Berman Construction LLC (HARCDD)	12/01/2025	Harmony CDD		1,100.00	
93270	Berman Construction LLC (HARCDD)	12/01/2025	Harmony CDD		27,586.20	
000298	HQA Pool Service LLC (HARCDD)	09/12/2024	Harmony CDD		575.00	
57295287	Nutrien Ag Solutions Inc (HARCDD)	06/13/2025	Harmony CDD		1,243.39	
F7BA084D-0134	Osceola News-Gazette (HARCDD)	12/05/2025	Harmony CDD		65.88	
DM-12-2025-27	PFM Group Consulting LLC (HARCDD)	12/01/2025	Harmony CDD		5,416.67	
OE-EXP-12-2025-10	PFM Group Consulting LLC (HARCDD)	12/05/2025	Harmony CDD		6.04	
1997518112825	Spectrum Business (HARCDD)	11/28/2025	Harmony CDD		120.00	
182715	United Land Services (HARCDD)	11/26/2025	Harmony CDD		680.00	
				Total:	36,793.18	

Harmony Community Development District

District Financial Position and Budget to Actual

Harmony CDD
November 2025 Financial Report

November 30, 2025

PFM Group Consulting LLC
3501 Quadrangle Blvd.,
Suite 270
Orlando, Florida 32817
Tel: 407-723-5900

Statement of Financial Position As of 11/30/2025

Debt Service	Debt Service	Long Term Debt	
Fund 2014	Fund 2015	Group	

General Fund	Total

	Assets		
Current Assets
General Checking Account - #3808	
$	261,778.23						
$	261,778.23	
Restricted Deposit Account - #8909	2,505.03						2,505.03	
General Reserve Account - #3607	1,575,732.84						1,575,732.84	
Assessments Receivable	2,722,413.69						2,722,413.69	
Assessments Receivable		$ 1,098,304.53					1,098,304.53	
Due From Other Funds		89,872.47					89,872.47	
Debt Service Reserve - 2014 Bond		607,312.50					607,312.50	
Revenue - 2014 Bond		620,198.10					620,198.10	
Prepayment - 2014 Bond		2,015.08					2,015.08	
Assessments Receivable				$	488,649.65			488,649.65	
Due From Other Funds				38,764.35			38,764.35	
Debt Service Reserve - 2015 Bond				340,000.00			340,000.00	
Revenue - 2015 Bond				247,637.05			247,637.05	
Prepayment - 2015 Bond	
			33,418.22			33,418.22	
Total Current Assets	$ 4,562,429.79	$ 2,417,702.68		$ 1,148,469.27		$	-	$  8,128,601.74	

Investments
Amount Available in Debt Service Funds	$  1,850,580.95		$  1,850,580.95	
Amount To Be Provided	8,679,419.05		8,679,419.05	
Total Investments		 	
$	-	$	-	$	-	$ 10,530,000.00		$ 10,530,000.00	

Total Assets	$ 4,562,429.79	$ 2,417,702.68	$ 1,148,469.27	$ 10,530,000.00	$ 18,658,601.74

Liabilities and Net Assets

Current Liabilities
Accounts Payable	$	118,334.11							$	118,334.11	
Due To Other Funds	128,636.82							128,636.82	
Deposits Payable	2,500.00							2,500.00	
Deferred Revenue	2,722,413.69							2,722,413.69	
Deferred Revenue			$ 1,098,304.53					1,098,304.53	
Deferred Revenue					$	488,649.65			488,649.65	
Total Current Liabilities	$ 2,971,884.62		$ 1,098,304.53		$	488,649.65		$	
-	$  4,558,838.80	

Long Term Liabilities
Revenue Bonds Payable - Long-Term	$ 10,530,000.00		$ 10,530,000.00	
Total Long Term Liabilities		 	
$	-	$	-	$	-	$ 10,530,000.00		$ 10,530,000.00	

Total Liabilities	$ 2,971,884.62		$ 1,098,304.53		$	488,649.65		$ 10,530,000.00		$ 15,088,838.80	

Net Assets
Net Assets, Unrestricted	

$	272,681.10								

$	272,681.10	
Net Assets - General Government	1,465,515.09								1,465,515.09	
Current Year Net Assets - General Government	(147,651.02)								(147,651.02)	
Net Assets, Unrestricted			$ 1,416,020.57						1,416,020.57	
Current Year Net Assets, Unrestricted			(96,622.42)						(96,622.42)	
Net Assets, Unrestricted					$	830,643.36				830,643.36	
Current Year Net Assets, Unrestricted					(170,823.74)				(170,823.74)	
Total Net Assets	$ 1,590,545.17		$ 1,319,398.15		$	659,819.62		$	-		$  3,569,762.94	
										
Total Liabilities and Net Assets	$ 4,562,429.79		$ 2,417,702.68		$ 1,148,469.27		$ 10,530,000.00		$ 18,658,601.74	

Statement of Activities As of 11/30/2025

Debt Service	Debt Service	Long Term	
Fund 2014	Fund 2015	Debt Group	

General Fund	Total

Revenues

On-Roll Assessments	$	224,097.31						$	224,097.31	
Garden Lot	700.00						700.00	
On-Roll Assessments - 2014 Bond			$	89,872.47				89,872.47	
On-Roll Assessments - 2015 Bond					$	38,764.35		38,764.35	
Other Assessments - Prepayment					29,148.59		29,148.59	
Total Revenues	$	224,797.31		$	89,872.47		$	67,912.94		$	-	$	382,582.72	

Expenses

Supervisor Fees	$	1,800.00						$	1,800.00	
Public Officials' Liability Insurance	4,431.00						4,431.00	
Trustee Services	6,691.05						6,691.05	
Management	10,833.34						10,833.34	
Field Management	55,172.40						55,172.40	
Postage & Shipping	55.32						55.32	
Legal Advertising	296.32						296.32	
Miscellaneous / Contingency	50.60						50.60	
Meeting Room	350.00						350.00	
Web Site Maintenance	1,860.00						1,860.00	
Dues, Licenses, and Fees	350.00						350.00	
Security	57.95						57.95	
Security - Wifi	546.91						546.91	
Electric	3,094.56						3,094.56	
Refuse Removal	955.40						955.40	
Water-Sewer	53,854.78						53,854.78	
Amenity - Irrigation Repairs	3,754.85						3,754.85	
General Liability Insurance	5,489.00						5,489.00	
Property & Casualty Insurance	16,791.00						16,791.00	
Auto Liability & Physical Damage	1,110.00						1,110.00	
Repair & Maintenance - Equipment / Boats	165.00						165.00	
Landscaping Maintenance & Material	182,348.01						182,348.01	
Landscape Improvements	750.00						750.00	
Miscellaneous / Contingency	11,119.00						11,119.00	
Garden Lot Expenses	420.96						420.96	
Annuals	3,500.00						3,500.00	
Streetlights	11,085.39						11,085.39	
Principal Payments - 2014 Bond			$	20,000.00				20,000.00	
Interest Payments - 2014 Bond			171,281.25				171,281.25	
Principal Payments - 2015 Bond					$	135,000.00		135,000.00	
Interest Payments - 2015 bond					106,600.00		106,600.00	
Total Expenses	$	376,932.84		$	191,281.25		$	241,600.00		$	-	$	809,814.09	

Other Revenues (Expenses) & Gains (Losses)

Interest Income	$	4,484.51						$	4,484.51	
Interest Income			$	4,786.36				4,786.36	
Interest Income					$	2,863.32		2,863.32	
Total Other Revenues (Expenses) & Gains (Losses)	$	4,484.51		$	4,786.36		$	2,863.32		$	-	$	12,134.19	
Change In Net Assets	$	(147,651.02)		$	(96,622.42)		$	(170,823.74)		$	-	$	(415,097.18)	
Net Assets At Beginning Of Year	$	1,738,196.19		$	1,416,020.57		$	830,643.36		$	-	$	3,984,860.12	

Net Assets At End Of Year	
$	1,590,545.17		
$	1,319,398.15		
$	659,819.62		 

$	-	$	3,569,762.94	

Harmony CDD
Budget to Actual
For the Month Ending 11/30/2025

YTD Actual	YTD Budget	YTD Variance

FY 2026	Percentage Adopted Budget		Spent

Revenues														
On-Roll Assessments	$	224,097.31		$	491,085.17		$	(266,987.86)		$	2,946,511.00		7.61%	
Assessment - Refund and Discounts		-			(19,643.33)			19,643.33			(117,860.00)		0.00%	
Garden Lot		700.00			-			700.00			-		0.00%	
Net Revenues	$	224,797.31		$	471,441.83		$	(246,644.52)		$	2,828,651.00		7.95%	

Expenditures														
Administrative Expenses														
Supervisor Fees	$	1,800.00		$	2,333.33		$	(533.33)		$	14,000.00		12.86%	
FICA Expense		-			178.67			(178.67)			1,072.00		0.00%	
Public Officials' Liability Insurance		4,431.00			-			4,431.00			-		0.00%	
Trustee Services		6,691.05			1,666.67			5,024.38			10,000.00		66.91%	
Management		10,833.34			10,833.33			0.01			65,000.00		16.67%	
Engineering		-			12,500.00			(12,500.00)			75,000.00		0.00%	
Assessment Collection Cost		-			1,516.67			(1,516.67)			9,100.00		0.00%	
Disclosure Agent		-			366.67			(366.67)			2,200.00		0.00%	
Property Appraiser		-			166.67			(166.67)			1,000.00		0.00%	
District Counsel		-			12,500.00			(12,500.00)			75,000.00		0.00%	
Recording Secretary		-			333.33			(333.33)			2,000.00		0.00%	
Audit		-			833.33			(833.33)			5,000.00		0.00%	
Arbitrage Calculation		-			250.00			(250.00)			1,500.00		0.00%	
Postage & Shipping		55.32			166.67			(111.35)			1,000.00		5.53%	
Legal Advertising		296.32			200.00			96.32			1,200.00		24.69%	
Special Assessment Fees		-			9,821.67			(9,821.67)			58,930.00		0.00%	
Miscellaneous / Contingency		50.60			-			50.60			-		0.00%	
Meeting Room		350.00			833.33			(483.33)			5,000.00		7.00%	
Office Supplies		-			-			-			-		0.00%	
Operating Supplies - Fuel, Oil, etc.		-			1,333.33			(1,333.33)			8,000.00		0.00%	
Dues, Licenses, and Fees		350.00			29.17			320.83			175.00		200.00%	
Website Maintenance		1,860.00			-			1,860.00			-		0.00%	
Total Administrative Expenses	 $		26,717.63 		 $		55,862.83 		 $		(29,145.20)		 $		335,177.00 			7.97%	
Field Expenses														
Field Management	$	55,172.40		$	55,172.50		$	(0.10)		$	331,035.00		16.67%	
Total Field Expenses	 $		55,172.40 		 $		55,172.50 		 $		(0.10)		 $		331,035.00 			16.67%	
Security Expenses														
Security	$	57.95		$	5,000.00		$	(4,942.05)		$	30,000.00		0.19%	
Security - Wifi		546.91			1,000.00			(453.09)			6,000.00		9.12%	
Total Security Expenses	$	604.86		$	6,000.00		$	(5,395.14)		$	36,000.00		1.68%	

Utility Expenses														
Electric	$	3,094.56		$	7,166.67		$	(4,072.11)		$	43,000.00		7.20%	
Refuse Removal		955.40			666.67			288.73			4,000.00		23.89%	
Water-Sewer		53,854.78			37,500.00			16,354.78			225,000.00		23.94%	
Streetlights		11,085.39			26,666.67			(15,581.28)			160,000.00		6.93%	
Repair & Maintenance - Streetlights		-			1,666.67			(1,666.67)			10,000.00		0.00%	
Total Utility Expenses	$	68,990.13		$	73,666.67		$	(4,676.54)		$	442,000.00		15.61%	

Harmony CDD
Budget to Actual
For the Month Ending 11/30/2025	
	
YTD Actual		
YTD Budget		
YTD Variance		FY 2026
Adopted Budget		Percentage Spent	

Landscaping and Irrigation Expenses										
Landscaping Maintenance & Material	$  182,348.01		$ 124,398.67		$	57,949.34		$	746,392.00		24.43%	
Landscaping Improvement - Removal	750.00		-		750.00		-		0.00%	
Tree Trimming	-		6,666.67		(6,666.67)		40,000.00		0.00%	
Parks & Facilities	-		9,166.67		(9,166.67)		55,000.00		0.00%	
Garden Lot Expenses	420.96		333.33		87.63		2,000.00		21.05%	
Invasive Plant Maintenance	-		8,333.33		(8,333.33)		50,000.00		0.00%	
Mulch	-		12,891.17		(12,891.17)		77,347.00		0.00%	
Annuals	3,500.00		2,333.33		1,166.67		14,000.00		25.00%	
Amenity - Irrigation Repairs	3,754.85		-		3,754.85		-		0.00%	
Irrigation	-		5,000.00		(5,000.00)		30,000.00		0.00%	
Miscellaneous / Contingency	11,119.00		8,333.33		2,785.67		50,000.00		22.24%	
Total Landscaping & Irrigation Expenses	$  201,892.82		$ 177,456.50		$	24,436.32		$  1,064,739.00		18.96%	

General Expenses										
Pond Maintenance	$	-		$	-		$	-		$	-		0.00%	
R&M - Ponds/Buck, Lake/Drainage	-		8,333.33		(8,333.33)		50,000.00		0.00%	
Amenity - Pool Maintenance	-		10,000.00		(10,000.00)		60,000.00		0.00%	
Repair & Maintenance - Vehicles	-		2,500.00		(2,500.00)		15,000.00		0.00%	
Repair & Maintenance - Equipment / Boats, etc	165.00		1,666.67		(1,501.67)		10,000.00		1.65%	
Roads & Alleyway	-		1,666.67		(1,666.67)		10,000.00		0.00%	
Sidewalk Panel Repair & Replacements	-		25,000.00		(25,000.00)		150,000.00		0.00%	
Transfer to Reserve	-		46,666.67		(46,666.67)		280,000.00		0.00%	
Capital Outlay - Vehicles	-		2,500.00		(2,500.00)		15,000.00		0.00%	
Total General Expenses	$	165.00		$	98,333.33		$	(98,168.33)		$	590,000.00		0.03%	

Insurance Expenses										
General Liability Insurance	$	5,489.00		$	4,950.00		$	539.00		$	29,700.00		18.48%	
Property & Casualty Insurance	16,791.00		-		16,791.00		-		0.00%	
Auto Liability & Physical Damage	1,110.00		-		1,110.00		-		0.00%	
Total Insurance Expenses	$	23,390.00		$	4,950.00		$	18,440.00		$	29,700.00		78.75%	
						
Total Expenditures	$  376,932.84	$ 471,441.83		$	(94,508.99)		$  2,828,651.00		13.33%	
Income (Loss) from Operations	$	(152,135.53)		$	-		$	(152,135.53)		$	-			
Other Income (Expense)
Interest Income Interest - Tax Collector
Total Other Income (Expense)	

$	

4,484.51
-		

$	-
-		

$	4,484.51
-		

$	

-
-			
	$	4,484.51		$	-		$	4,484.51		$	-			
Net Income (Loss)	$	(147,651.02)		$	-		$	(147,651.02)		$	-			

Supporting Worksheets for Revenue and Assessment received

Harmony CDD

	2014 Revenue Trust Account Inflow and Outflows	

Date

Revenue	Interest

Transfer In

On Roll

Transfer Out	Balance

Account	Income	Revenue

10/1/2025	$ 781,932.04	$ 2,640.17	$ 2,120.78	$	-	$	-	$ 786,692.99	
11/1/2025	786,692.99	2,658.91	-	-	(169,153.80)	620,198.10	
12/1/2025						-	
1/1/2026						-	
2/1/2026						-	
3/1/2026						-	
4/1/2026						-	
5/1/2026						-	
6/1/2026						-	
7/1/2026						-	
8/1/2026						-	
9/1/2026							

* Amount transferred out to make November 2025 bond payment

	2015 Revenue Trust Account Inflow and Outflows	

Date

Revenue	Interest

Transfer In

On Roll

Transfer Out	Balance

Account	Income	Revenue

10/1/2025	$ 348,712.65	$ 1,172.96	$ 1,488.12	$	-	$	-	$ 351,373.73	
11/1/2025	351,373.73	1,187.53	-	-	(104,924.21)	247,637.05	
12/1/2025						-	
1/1/2026						-	
2/1/2026						-	
3/1/2026						-	
4/1/2026						-	
5/1/2026						-	
6/1/2026						-	
7/1/2026						-	
8/1/2026						-	
9/1/2026							

* Amount transferred out to make November 2025 bond payment

Date	Total assessment		O&M	2014 DS	2015 DS	Total		
2025.11.14	$	28,633.95	$	18,191.58	$	7,295.59	$	3,146.78	$  28,633.95	TRUE	
2025.11.14	$	25,231.02	$	16,029.65	$	6,428.56	$	2,772.81	$  25,231.02	TRUE	
2025.11.21	$	297,773.12	$	189,179.75	$	75,869.06	$  32,724.31	$ 297,773.12	TRUE	
2025.11.21	$	1,096.04	$	696.33	$	279.26	$	120.45	$	1,096.04	TRUE	
		$	-	$	-	$	-	$	-	TRUE	
		$	-	$	-	$	-	$	-	TRUE	
		$	-	$	-	$	-	$	-	TRUE	
		$	-	$	-	$	-	$	-	TRUE	
		$	-	$	-	$	-	$	-	TRUE	
						$	-	TRUE	
total collected	$	-	$	224,097.31	$	89,872.48	$  38,764.35	$ 352,734.13	FALSE	
Receivable		$	2,545,623.69	$ 1,020,902.52	$ 440,341.91			
	
Transfer to DS		
$	89,872.47	
$  38,764.35			

Proposals from ULS

Landscape Items

Garbage Bin Replacements

Proposal from Spies for Filter Grids for $3,130

HARMONY SWIM CLUB
3500 HARMONY SQUARE DR WEST ST CLOUD, FL 34773
11/25/2025
ATTN: JONATHAN
THIS QUOTE IS FOR REPLACING THE FILTER GRIDS ON THE SWIM CLUB POOL. SPIES WILL DRAIN AND FLUSH THE FILTER TANK, REMOVE THE EXISTING GRIDS AND INSTALL 38 LARGE RECTANGULAR FILTER GRIDS. THE PRICE INCLUDES ALL LABOR FOR THE INSTALLATION.

TOTAL $1,565.00

PLEASE NOTE: IF ANY ADDITIONAL PARTS ARE FOUND IN NEED OF REPLACEMENT IN ORDER TO COMPLETE THE REPAIR, (MANIFOLD PVC PARTS, ETC) THEY WILL BE REPLACED AS AN EXTRA TO THE ABOVE PRICING.

ACCEPTED AND AGREED:	REGARDS,

BY:	
TITLE:			
DATE:		KEN SOUKUP	
	SERVICE MANAGER	
	SPIES POOL LLC	
	CP C043205	

Harmony Community Development District

Proposal from The Plummer Painting Company for Painting Exterior Steel Sculptures

December 15, 2025

Eddie Padua Berman Corp.
9801 Lake Nona Club Drive Orlando, FL 32827 epadua@bermancorp.com

VIA EMAIL

RE: Exterior Steel Sculptures – Harmony Dear Eddie,
Please find below our pricing for the above-referenced project per the plans and specifications and in accordance with our attached scope of work:

Paint Exterior Steel Sculpture:	Total: $ 6,421.00

Thank you for this opportunity and consideration. If you have any questions, please call me at 407-585-0210 ext. 118 or 407-509-5794.
Sincerely,
The Plummer Painting Company Jason Bender
Estimator
Bid Number: B2025.474

Scope

THE PLUMMER PAINTING COMPANY	Harmony Park Steel Features	
SUMMARY SHEET	7250 Harmony Square Drive South	
	Harmony, FL 34773	
B2024.474	Berman	
Type Of Work: Painting		
	MATERIAL	
	SPECIFICATION	
CLASS OF WORK		
Exterior Steel Feature (1 color throughout):		
Paint Steel I-Beams (All Sides)	Wash/Sand/Clean Rust/Prep	
	SW - Macropoxy 920 Pre-Primer	
	SW - Macropoxy 646 Primer	
	SW - Acrolon Ultra	
		
Paint Steel Silhouettes (Both Sides)	Wash/Sand/Clean Rust/Prep	
	SW - Macropoxy 920 Pre-Primer	
	SW - Macropoxy 646 Primer	
	SW - Acrolon Ultra	
		
NOTE(S):		
Only 1 Paint Color Included		
Please Provide Paint Color		

Page 1

Harmony Community Development District

Capital Improvements Project Summary

Harmony Capital Project Summary
Overview
The following capital projects are currently under review for planning, budgeting, and vendor engagement. Each item includes required next steps to ensure accurate pricing and project readiness.

Sidewalk Repairs
Leads: Brittany and Edgard
Status: Scoping and assessment underway.
Next Steps: Finalize locations and repair list for vendor pricing.

Town Square Tennis Court Replacement
Action: Obtain bids from three qualified tennis court vendors.
Requirements:
Map and court locations
Consistent scope of work for all bidders

Playground Refresh and Upgrades
Action: Obtain bids from three playground vendors.
Scope Includes:
Mulch or surfacing replacement
Equipment updates or refresh
Requirements: Maps and consistent scope for each site.

Volleyball Court Improvements
Action: Complete in-house; provide formal quote.
Scope: Sand replacement, new nets.
Requirements: Map of all volleyball court locations.

Pool Equipment Refresh
Vendors: Spies and one additional contractor.
Status: Bids in progress.
Scope: Equipment review, replacement recommendations, pricing.

Pool Furniture Replacement
Action: Reach out to two to three vendors for pricing.
Requirements:
Map of all pool furniture locations
Photos for accurate counts and condition assessment

Boat Equipment and Upholstery
Action: Obtain quotes from two to three vendors.
Scope: Parts, repairs, and full reupholstery as needed.
Requirements: Complete boat inventory including quantity, models, and makes.

Harmony Community Development District

Berman Field Inspection Report

Harmony Field Report

Prepared by: Jonathan Soto

Buck lake restrooms
Thorough cleaning and panting of the floors.

Refurbishing of all doggie stations Currently ongoing

Repaired town square electrical for the Christmas event.

Finished cleaning all of the overflows on property.

Chemical treated and pressure washed all of the pavilions.

Entrance tower electrical repaired.

Pressure washing ongoing.

Concrete grinding ongoing Total 67 locations.

Buck Lake swing repaired

Cleaned all of the pits in the swim club pool as well as all of the interior of the pipping and all pool components.