Southern Grove Community Development Districts 10807 SW Tradition Square, Port St. Lucie, FL 34987 772-345-5101	FAX 772-345-5104

The meeting of the Board of Supervisors of Southern Grove Community Development District Nos. 1-6 will be held on Tuesday, June 12, 2018 at 11:30 a.m. at Tradition Town Hall, 10799 SW Civic  Lane, Port St. Lucie, FL. The following is the agenda for this meeting.
Call to Order/Roll Call Administrative Matters
Consideration of Minutes of the May 8, 2018 Board of Supervisors Meeting
Consideration of Resolution No. 2018-03 - Amending Resolution No. 2018-01 Approving 2018-19 Fiscal Year Budget and Setting of Public Hearing (Revising Date of Public Hearing to Make Use of TRIM Notice - Previous date of July 10, 2018 was too early)
Business Matters

Financial Matters
Consideration of the Statement of the District's Financial Position
Acknowledgement of Distribution of FY2017 Draft Audits

Other Business
Staff Reports
Manager's Report
Attorney's Report
Engineer's Report
DE#l	WA#6-4-0518-S Del Webb Offsite Excavation and Haul Road (under separate cover)
DE#2	WA#S-33-0418-S Southern Grove Mini Golf (under separate cover)
Supervisor's Requests
Audience Comments
Adjournment

SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT
Nos. 1-6

May 8, 2018
Meeting Minutes

SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT
NO'S. 1-6

BOARD OF SUPERVISORS MEETING
Tuesday, May 8, 2018 - 11:30 A.M.
10799 SW Civic Lane Port St. Lucie, FL 34987
MINUTES OF MEETING
Present and constituting a qumum:
Jim Anderson	Board Member
Jane Rowley	Board Member
Danen Weimer	Board Member

Also present were:
Alan Mishlove	Fishkind & Associates
Angela Shepherd	Fishkind & Associates
John Gallagher	Fishkind & Associates
Bob Lawson	Arcadis
Dan Hanel!	Gonano & Harrell

FIRST ORDER OF BUSINESS	Call to Order and Roll Call

attendance are as outlined above. It was determined that a quorum was present for all Boards.

Chai1man Anderson called the meeting to order and roll call was taken.

The persons m

SECOND ORDER OF BUSINESS

Consideration of Meeting Minutes

On MOTION, by Mr. Reilly, seconded by Mr. Weimer, with all in favor, the Board of Supervisors of Southern Grove Community Development District No. 1 approved the April 10, 2018 Board of Supervisors Meeting Minutes.

1

SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT
NO'S. 1-6

THIRD ORDER OF BUSINESS

Budgets were presented by Mr. Mishlove.

Consideration of Resolution No. 2018-01 Approving Preliminary Budgets and Setting Of Public Hearing

Resolution No. 2018-02 was presented by Mr. Anderson, noting the Public Hearing would be set for July 10, 2018.

ON MOTION by Mr. Weimer, and seconded by Ms. Rowley, with all in favor, the Board of Supervisors of Southern Grove Community Development Districts Nos. 1-6 approved Resolution No. 2018-01, and the public hearing date of July 10, 2018.

FOURTH ORDER OF BUSINESS	Public Hearing to Consider Approval of

Amended Policies and Procedures Manual Resolution No. 2018-02
Public Hearing was opened - proper public noticing was confirmed.
Mr. Lawson presented the manual and asked Board for questions or comments. Hearing none, the floor was opened to public comment. Hearing none, the floor was closed. Mr. Anderson presented Resolution No. 2018-02.

On MOTION, by Ms. Rowley, seconded by Mr. Weimer, with all in favor, the Board of Supervisors of Southern Grove Community Development District No. 1 approved Resolution No. 2018-02.

FIFTH ORDER OF BUSINESS
Presented by Mr. Mishlove.
SIXTH ORDER OF BUSINESS
Manager's Report
Nothing to report.
Engineer's Report
Nothing to report.
Attorney's Report
Nothing to report.
Supervisors Requests
None.

Statement of Financial Position

Staff Reports

2

SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT
NO'S. 1-6

Audience Comments
None.

SEVENTH ORDER OF BUSINESS	Adjournment

On MOTION, by Ms. Rowley, seconded by Mr. Weimer, with all in favor, the Board of Supervisors of Southern Grove Community Development District Nos. 1-6 adjourned.

Secretary/Assistant Secretary	ChairmanNice Chairman

3

SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT
Nos. 1-6

Resolution No. 2018-03

RESOLUTION 2018-03
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NO. 1 AMENDING RESOLUTION NO. 2018-01, APPROVING THE DISTRICT'S PROPOSED BUDGET FOR FISCAL YEAR 2018/2019; SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; DIRECTING STAFF TO PROVIDE A COPY OF THE PROPOSED BUDGET TO THE LOCAL GENERAL PURPOSE GOVERNMENT AND PROVIDING FOR NOTICE OF SAID HEARING PUSUANT TO LAW.
WHEREAS, the District Manager has heretofore prepared and submitted to the Board a proposed budget for fiscal year 2018/2019 attached hereto as Exhibit A; and
WHEREAS, the Board of Supervisors has considered said proposed budget and desires to set the required public hearing thereon.
NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NO. 1:

The budget proposed by the District Manager for fiscal year 20I8/2019, attached hereto as Exhibit A, is hereby approved as the basis for conducting a public hearing to adopt said budget.
A public hearing on said approved budget is hereby declared and set for the following date, hour and place:
Date:	September 11, 2018 Hour: 11:45 AM

Place: Tradition Town Hall, 10799 SW Civic Lane, Port St. Lucie, FL 34987

The District Manager shall send a copy of the proposed budget to the City ofPort St. Lucie at least 60 days prior to the date of the public hearing.
The District Manager shall cause notice of the public hearing to be provided by publication in a newspaper of general circulation in St. Lucie County once a week for two consecutive weeks with the first publication not less than 15 days prior to the date of the public hearing.

PASSED AND ADOPTED THIS 12th DAY OF June, 2018.

SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NO. 1

Chairman/ Vice Chairman
ATTEST:

Secretary/ Assistant Secretary

EXHIBIT "A"

RESOLUTION 2018-03
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NO. 2 AMENDING RESOLUTION NO. 2018-01, APPROVING THE DISTRICT'S PROPOSED BUDGET FOR FISCAL YEAR 2018/2019; SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; DIRECTING STAFF TO PROVIDE A COPY OF THE PROPOSED BUDGET TO THE LOCAL GENERAL PURPOSE GOVERNMENT AND PROVIDING FOR NOTICE OF SAID HEARING PUSUANT TO LAW.
WHEREAS, the District Manager has heretofore prepared and submitted to the Board a proposed budget for fiscal year 2018/2019 attached hereto as Exhibit A; and

WHEREAS, the Board of Supervisors has considered said proposed budget and desires to set the required public hearing thereon.

NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NO. 2:

The budget proposed by the District Manager for fiscal year 2018/2019, attached hereto as Exhibit A, is hereby approved as the basis for conducting a public hearing to adopt said budget.

A public hearing on said approved budget is hereby declared and set for the following date, hour and place:

Date:	September 1I, 2018 Hour: 11:45 AM
Place: Tradition Town Hall, 10799 SW Civic Lane, Port St. Lucie, FL 34987

The District Manager shall send a copy ofthe proposed budget to the City of Port St. Lucie at least 60 days prior to the date ofthe public hearing.

The District Manager shall cause notice of the public hearing to be provided by publication in a newspaper of general circulation in St. Lucie County once a week for two consecutive weeks with the first publication not less than 15 days prior to the date of the public hearing.

PASSED AND ADOPTED THIS 12th DAY OF June, 2018.

SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NO. 2

Chairman / Vice Chairman
ATTEST:

Secretary / Assistant Secretary

EXHIBIT "A"

RESOLUTION 2018-03
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NO. 3 AMENDING RESOLUTION NO. 2018-01, APPROVING THE DISTRICT'S PROPOSED BUDGET FOR FISCAL YEAR 2018/2019; SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; DIRECTING STAFF TO PROVIDE A COPY OF THE PROPOSED BUDGET TO THE LOCAL GENERAL PURPOSE GOVERNMENT AND PROVIDING FOR NOTICE OF SAID HEARING PUSUANT TO LAW.
WHEREAS, the District Manager has heretofore prepared and submitted to the Board a proposed budget for fiscal year 2018/2019 attached hereto as Exhibit A; and
WHEREAS, the Board of Supervisors has considered said proposed budget and desires to set the required public hearing thereon.
NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NO. 3:

The budget proposed by the District Manager for fiscal year 2018/2019, attached hereto as Exhibit A, is hereby approved as the basis for conducting a public hearing to adopt said budget.
A public hearing on said approved budget is hereby declared and set for the following date, hour and place:

Date: September 11, 2018 Hour: 11:45 AM
Place: Tradition Town Hall, 10799 SW Civic Lane, Port St. Lucie, FL 34987

The District Manager shall send a copy of the proposed budget to the City of Port St. Lucie at least 60 days prior to the date of the public hearing.
The District Manager shall cause notice of the public hearing to be provided by publication in a newspaper of general circulation in St. Lucie County once a week for two consecutive weeks with the first publication not less than 15 days prior to the date of the public hearing.

PASSED AND ADOPTED THIS 12th DAY OF June, 2018.

SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NO. 3

Chairman / Vice Chairman

ATTEST:

Secretary / Assistant Secretary

EXHIBIT "A"

RESOLUTION 2018-03
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NO. 4 AMENDING RESOLUTION NO. 2018-01, APPROVING THE DISTRICT'S PROPOSED BUDGET FOR FISCAL YEAR 2018/2019; SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; DIRECTING STAFF TO PROVIDE A COPY OF THE PROPOSED BUDGET TO THE LOCAL GENERAL PURPOSE GOVERNMENT AND PROVIDING FOR NOTICE OF SAID HEARING PUSUANT TO LAW.
WHEREAS, the District Manager has heretofore prepared and submitted to the Board a proposed budget for fiscal year 2018/2019 attached hereto as Exhibit A; and
WHEREAS, the Board of Supervisors has considered said proposed budget and desires to set the required public hearing thereon.
NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NO. 4:

The budget proposed by the Distt-ict Manager for fiscal year 20I8/2019, attached hereto as Exhibit A, is hereby approved as the basis for conducting a public hearing to adopt said budget.
A public hearing on said approved budget is hereby declared and set for the following date, hour and place:
Date: September 11, 2018 Hour: 11:45 AM
Place: Tradition Town Hall, 10799 SW Civic Lane, Pmi St. Lucie, FL 34987

The District Manager shall send a copy of the proposed budget to the City of Port St. Lucie at least 60 days prior to the date of the public hearing.
The District Manager shall cause notice of the public hearing to be provided by publication in a newspaper of general circulation in St. Lucie County once a week for two consecutive weeks with the first publication not less than 15 days prior to the date of the public hearing.

PASSED AND ADOPTED THIS 12th DAY OF June, 2018.

SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NO. 4

Chairman / Vice Chairman
ATTEST:

Secretary / Assistant Secretary

EXHIBIT "A"

RESOLUTION 2018-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NO. 5 AMENDING RESOLUTION NO. 2018-01, APPROVING THE DISTRICT'S PROPOSED BUDGET FOR FISCAL YEAR 2018/2019; SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; DIRECTING STAFF TO PROVIDE A COPY OF THE PROPOSED BUDGET TO THE LOCAL GENERAL PURl'OSE GOVERNMENT AND PROVIDING FOR NOTICE OF SAID HEARING PUSUANT TO LAW.
WHEREAS, the District Manager has heretofore prepared and submitted to the Board a proposed budget for fiscal year 2018/2019 attached hereto as Exhibit A; and
WHEREAS, the Board of Supervisors has considered said proposed budget and desires to set the required public hearing thereon.
NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NO. 5:

The budget proposed by the District Manager for fiscal year 2018/2019, attached hereto as Exhibit A, is hereby approved as the basis for conducting a public hearing to adopt said budget.

A public hearing on said approved budget is hereby declared and set for the following date, hour and place:
Date:	September 11, 2018 Hour: 11:45 AM
Place: Tradition Town Hall, 10799 SW Civic Lane, Port St. Lucie, FL 34987

The District Manager shall send a copy of the proposed budget to the City of Port St. Lucie at least 60 days prior to the date of the public hearing.
The District Manager shall cause notice of the public hearing to be provided by publication in a newspaper of general circulation in St. Lucie County once a week for two consecutive weeks with the first publication not less than 15 days prior to the date of the public hearing.

PASSED AND ADOPTED THIS 12th DAY OF June, 2018.

SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NO. 5

Chairman/ Vice Chairman
ATTEST:

Secretary/ Assistant Secretary

EXHIBIT "A"

RESOLUTION 2018-03
A  RESOLUTION OF THE BOARD OF SUPERVISORS OF
THE SOUTHERN GROVE COMMUNITY DEVELOPMENT	 DISTRICT NO. 6 AMENDING RESOLUTION NO. 2018-01,
APPROVING THE DISTRICT'S PROPOSED BUDGET FOR FISCAL YEAR 2018/2019; SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; DIRECTING STAFF TO PROVIDE A COPY OF THE PROPOSED BUDGET TO THE LOCAL GENERAL PURPOSE GOVERNMENT AND PROVIDING FOR NOTICE OF SAID HEARING PUSUANT TO LAW.
WHEREAS, the District Manager has heretofore prepared and submitted to the Board a proposed budget for fiscal year 2018/2019 attached hereto as Exhibit A; and
WHEREAS, the Board of Supervisors has considered said proposed budget and desires to set the required public hearing thereon.
NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NO. 6:

1. The budget proposed by the District Manager for fiscal year 2018/2019, attached hereto as Exhibit A, is hereby approved as the basis for conducting a public hearing to adopt said budget.
A public hearing on said approved budget is hereby declared and set for the following date, hour and place:
Date:	September 11, 2018 Hour: 11:45 AM
Place: Tradition Town Hall, 10799 SW Civic Lane, Pmi St. Lucie, FL 34987

The District Manager shall send a copy of the proposed budget to the City of Pmi St. Lucie at least 60 days prior to the date of the public hearing.
The District Manager shall cause notice of the public hearing to be provided by publication in a newspaper of general circulation in St. Lucie County once a week for two consecutive weeks with the first publication not less than 15 days prior to the date of the public hearing.

PASSED AND ADOPTED THIS 12th DAY OF June, 2018.

SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NO. 6

Chairman/ Vice Chairman
ATTEST:

Secretary/ Assistant Secretary

EXHIBIT "A"

SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT
Nos. 1-6

Statement of Financial Position

Bevenues

Southern Grove CDD #1-6

Income Statement Budget to Actual Comparison
For the period of 10/1/2017 Through 5/31/2018

Fund: (001) General Fund
Year To Date
SG1-6 Total	YTD Budget	FY18 Budget

On.Roll Assessments	$474,264.25		$328,706.67		$493,060.00	
Estoppal Fees	450.00					
Engr Rev Fees	7,090.80					
Other Income & other Financing Sources	289.00					
Net Revenues	$482,094.05		$328,706.67		$493,060.00	

Exgenses

Supervisor Fees	$2,200.00			$3,200.00		$4,800.00	
Trustee Services	6,369.38			4,666.67		7,000.00	
Management	50,400.00			50,400.00		75,600.00	
Field Management	29,333.36			29,333.33		44,000.00	
Engineering	26,947.15			22,000.00		33,000.00	
Dissemination Agent	0.00			2,666.67		4,000.00	
District Counsel	16,439.17			22,000.00		33,000.00	
Financial Advisor	30,000.00			26,666.67		40,000.00	
Audi!	18,000.00			20,666.67		31,000.00	
Travel and Per Diem	182.46			660.00		990.00	
Telephone	0.00			100.00		150.00	
Postage & Shipping	103.77			5,500.00		8,250.00	
Coples	2,381.65			1,000.00		1,500.00	
Legal Advertising	420.00			3,000.00		4,500.00	
Bank Fees	0.00			166.67		250.00	
Miscellaneous	0.00			24,606.58		37,956.58	
Meeting Room	467.29			640.00		960.00	
Office Supplies	0.00			120.00		180.00	
Web Site Maintenance	4,000.00			4,000.00		6,000.00	
Dues, Licenses, and Fees	1,050.00			700.00		1,050.00	
Security	3,472.00			4,333.33		6,500.00	
Electric	10,581.27			20,000.00		30,000.00	
General Llablllty & Property	12,566.00			8,680.00		13,020.00	
Fountain Maintenance	272.50			1,666.67		2,500.00	
Building Maintenance	1,419.80			1,419.80		1,419.80	
lrrlgation	0.00			7,840.00		11,760.00	
Irrigation Parts	1,729.14			1,333.33		2,000.00	
Lake Maintenance	2,400.00			4,000.00		6,000.00	
Landscaping Maintenance & Material	24,976.00			46,666.67		70,000.00	
Contingency	4,322.07			8,666.67		13,000.00	
Hydrllla Control	0.00			1,333.33		2,000.00	
Pest Control	500.00			500.00		500.00	
Streetlights	173.62			173.62		173.62	
Total Expenses	$250,708.63			$328,706,67		$493,060.00	
Total Expenses	!!250,708.63			$328,706.67		i493,060.00	
Net Income (Loss)	$231,387.42			$0,00		$0.00	

5/31/18
6:50:52AM

Current Assets

General Fund

Southern Grove CDD #1 Statement of Financial Position (Columnar Landscape)
As of 5/31/2018

Bond Fund	Construction	Enterprise	Total
Fund	Fund

 	$1 ,403,537.83	 	$0.00

-

$0.00

$0.00	$1,403,537.83

Liabilities and NetAssets

Assets

General CheckingAccount	$1,403,201.85				$1,403,201.85	
Due From Other Governmental Units	335.98				335.98	
Total CurrentAssets	$1,403,537.83	$0.00	$0.00	$0.00	$1 ,403,537.83	

Total Assets

Current Liabilities
DueTo Other Governmental Units	$620,329.66				$620,329.66	
Deposits - Engr Deposit	89,096.90				89,096.90	
Deferred Revenue-SAD	203,144.27				203,14427	
Due to Developer	53,335.58

	 		 		 		53,335.58

Total Current Liabilities	$965,906.41	$0.00	$0.00	$0.00	$965,906.41	

 	  	 

Total Liabilities

$1 ,403,537.83

$0.00

$0.00

$0.00	$1 ,403,537.83

Net Assets

 	$965,906.41

 	$0.00	 	$0.00	 	$0.00	 $965,906.41

NetAssets - General Government	$206,447.02	$206,447.02	
CurrentYear NetAssets - General Government	231,184.40	231,184.40	

Total Net Assets

Total Liabilities and Net Assets

$437,631.42

$0.00	$0.00	$0.00	$437,631.42

'"•-	--···--..�,--_  "·--.- ...,,..........:.·o·.··  ""•..~·--·-"�"<-•----·---

5/31118
6:51:54AM

Southern Grove CDD #1
Statement ofActivities (YTD) (Columnar, By SubType Landscape} As of 5/31/2018

Revenues

General Fund

Bond Fund

Construction	Enterprise Fund Fund

Total

On�Roll Assessments	$248,957.66							$248,957.66	
Estoppel Fees	450.00							450.00	
Engineering Revenue Fees	7,090.80							7,090.80	
Total Revenues	
$256,498.48	$0.00		$0.00		$0.00		$256,498.46	

Expenses

Travel and Per Diem Postage & Shipping Copies             Legal Advertising

30.40

Supervisor Fees	$327.16	$327.16	
Management
Engineering	6,978.42
4,491.17	6,978.42
4,491.17	
District Counsel	2,739.84	2,739.84	
Audit	5,000.00	5,000.00	

17.28
396.92
70.00

30.40
17.28
396.92

Meeting Room
Web Site Maintenance Dues, Licenses, and Fees	77.87
600.00
175.00	77.87
600.00
175.00	
Insurance	4,410.00	 		 				4,410.00	
Total Expenses

Other Revenues {Expenses)& Gains (Losses)	$25,314.06	$0.00	$0.00	$0.00		$25,314.06	
Total Other Revenues (Expenses) & Gains (Losses)	$0.00	SO.DO		$0.00		$0.00		$0.00	
Change In Net Assets	$231,184.40	$0.00		$0.00		$0.00		$231,184.40	
Net Assets At Beginning Of Year	 	$206,447.02	 	$0.00		 	S0.00		 	$0.00		$206,447.02	

Net Assets At End Of Year	$437,631.42	$0.00		$0.00		$0.00		$437,631.42	

70.00

~• ~�v ••

c,.,_,�=---·•�     .,,-- ,,,_ 	,,_,,:c..,..'C,"""""'

-

5/31/18
6:51:54AM

Revenues

Southern Grove CDD #1
Statement ofActivities (YTD) (Columnar, By SubType Landscape) As of 5/31/2018
General Fund	Bond Fund	Construction	Enterprise Fund	Total
Fund

On�Roll Assessments	$248,957.66				$248,957.66	
Estoppel Fees	450.00				450.00	
Engineering Revenue Fees	7,090.80	 		 		 		7,090.80	
Total Revenues	$256,498.48	$0,00	$0.00	$0.00	$256,498.46	

Exgenses

Supervisor Fees	$327.16 				$327.16 	
Management	6,978.42				6,978.42	
Engineering	4,491.17				4,491.17	
District Counsel	2,739.84				2,739.84	
Audit	5,000.00				5,000.00	
Travel and Per Diem	30.40				30.40	
Postage & Shipping	1 7.28				1 7.28	
Copies	396.92				396.92	
Legal Advertising	70.00				70.00	
Meeting Room	77.87				77.87	
Web Site Maintenance	600.00				600.00	
Dues, Licenses, and Fees	1 75.00				175.00	
Insurance	4,410.00	 		 		 		4,410.00	
Total Expenses
Other Revenues (Expenses} & Gains (Losses)	$25,314.06	$0.00	$0.00	$0.00	$25,314.06	
Total Other Revenues (Expenses) & Gains (Losses)	$0.00	$0.00		$0.00		$0.00		$0.00	
Change In NetAssets	$231,1 84.40	$0.00		$0.00		$0.00		$231,1 84.40	
Net Assets At Beginning Of Year	 	$206,447.02	 	$0.00		 	$0.00		 	$0.00		      $206,447.02	
Net Assets At End Of Year	
$437,631.42	
$0.00		
$0.00		
$0.00		
$437,631.42	

·-=•=-·, ,._�-"•··.•-'•

5/31/18	Southern Grove CDD #1
6:53:08AM	Income Statement
(Original Budget toActual Comparison) For the period of 5/1/2018 Through 5/31/2018 

Current Period	Year To Date
Actual	Budget	Variance	%	Actual	Budget	Variance	%
Revenues

On-Roll Assessments	$71,418.71	S3,537.92	$67,880.79	1918.7 %	$248,957.66	$28,303.36	$220,654.30	779.6 %
Estoppel Fees	0.00	0.00	0.00	0.0	450.00	0.00	450.00	0.0
Engineering Revenue Fees	0.00	0.00	0.00	0.0	7,090.80	0.00	7,090.80	0.0
       
Net Revenues	$71,418.71	$3,537.92	$67,880.79	1918.7 %	$256,498.46	$28,303.36	S228,1 95.1 o	806.2 %

General & Administrative gQenses
Supervisor Fees	$27.69	$66.67	$38.98	58.5 %	$327.16	$533.36	S206.20	38.7 %
Management	872.30	875.00	2.70	0.3	6,978.42	7,000.00	21.58	0.3
Engineering	0.00	458.33	458.33	1 00.0	4,491 .17	3,666.64	(824.53)	(22.5)
District Counsel	523.62	458.33	(65.29)	(14.2)	2,739.84	3,666.64	926.80	25.3
Audit	0.00	41 6.67	416.67	100.0	5,000.00	3,333.36	(1,666.64)	(50.0)
Travel and Per Diem	21.59	13.75	(7.84)	(57.0)	30.40	110.00	79.60	72.4
Telephone	0.00	2.08	2.08	100.0	0.00	16.64	16.64	100.0
Postage & Shipping	1 3.89	4.17	(9.72)	(233.1)	17.28	33.36	16.08	48.2
Copies	206.39	20.83	(185.56)	(890.8)	396.92	166.64	(230.28)	(138.2)
Legal Advertising	0.00	62.50	62.50	100.0	70.00	500.00	430.00	86.0
Bank Fees	0.00	20.83	20.83	100.0	0.00	1 66.64	166.64	1 00.0
Miscellaneous	0.00	666.67	666.67	100.0	0.00	5,333.36	5,333.36	1 00.0
Meeting Room	1 2.50	13.33	0.83	6.2	77.87	106.64	28.77	27.0
Office Supplies	0.00	2.50	2.50	100.0	0.00	20.00	20.00	100.0
Web Site Maintenance	75.00	75.00	0.00	0.0	600.00	600.00	0.00	0.0
Dues, Licenses, and Fees	0.00	14.58	14.58	1 00.0	175.00	11 6.64	(58.36)	(50.0)
Insurance	0.00	366.68	366.68	100.0	4,410.00	2,933.44	(1,476.56)	(50.3)

$69,665.73

$0.00

$69,665.73

0.0 %

$231 ,184.40

$0.00

$231,184.40

0.0 %

Total General & Administrative Expenses		$1,752.98	$3,537.92	$1,784.94	50.5 %	$25,314.06	$28,303.36	$2,989.30 10.6 % Total Expenses	 	$1,752.98 	$3,537.92	$1,784.94	50.5 %	$25,314.06	$28,303.36	$2,989.30	10.6 %
Net Income (Loss)

4572

4577

4579

4584

4597

5/31/18
6:56:13AM

Entry #	

Date	

Document	

Job	

Account	Southern Grove COD #1
GL Entry Report - Batch Order
Year: All / Date: Greater Than or Equal To 5/1/2018 
Description	

Debits	

Credits	Page: 1

Balance	
BATCH:    759	JOURNAL:  AP	�	STATUS:   Posted	PERIOD:	2018 - 8	CREATED: 05/21/18 byAM	--	
4562	05/21/18	410482	001-202-0000-00-01	Quarterly Fountain Cleaning	SO.DO	$239.00	-$239.00	
4563	05/21/18	41 0482	001-053-9000-46-05	Quarterly Fountain Cleaning	$239.00	$0.00	$0.00	
4564	05/21/18	INV-0000211328	001 -202-0000-00-01	May2018 Landscape	SO.DO	S3,122.00	-$3,122.00	
4565	05/21/18	INV-0000211328	001 -053-9000-46-09	May2018 Landscape	$3,122.00	$0.00	$0.00	
4566	05/21/18	1 021	001-202-0000-00-01	May8,2018 Board Meeting Set Up	SO.DO	$75.00	-$75.00	
4567	05/21/18	1 021	001-051-3000-49-05	May8,2018 Board Meeting Set Up	$75.00	$0.00	$0.00	
4568	05/04/18	201 7SAD-REBATE	001 -202-0000-00-01	2017 PSL SWAnnex SAD Rebate	SO.OD	$264.77	-$264.77	
4569	05/04/18	201 7SAD-REBATE	001 -223-0000-00-01	2017 PSL SW Annex SAD Rebate	$264.77	$0.00	$0.00	
4570	05/21/18	90050910	001 -202-0000-00-01	FY17 Audit	$0.00	$6,800.00	-$6,800.00	
4571	05/21/18	90050910	001-051 -3000-32-01	FY17 Audit	$6,800.00	$0.00	$0.00	
	05/04/18	201 7SAD-REBATE	001 -202-0000-00-01	2017 PSL SWAnnex SAD Rebate	SO.OD	S1,865.56	-$1 ,865.56	
4573	05/04/18	201 7SAD-REBATE	001 -223-0000-00-01	2017 PSL SWAnnex SAD Rebate	$1,865.56	$0.00	$0.00	
4574	05/21/18	22700	001 -202-0000-00-01	May2018 Mgmt Services & Reimb Exp	$0.00	$21,917.96	-$21,917.96	
4575	05/21/18	22700	001-051-3000-31-02	May2018 Mgmt Fee	$6,300.00	$0.00	-$15,617.96	
4576	05/21/18	22700	001-051-3000-31-03	May201 8 Field Mgmt Fee	$3,666.67	$0.00	-$11 ,951.29	
	05/21/18	22700	001-051-3000-31-15	May2018 Fin Adv Fee 3rd Qtr.	$1 0,000.00	$0.00	-$1,951 .29	
	05/21/18	22700	001-051 -3000-49-11	May2018 Web Hosting	$500.00	$0.00	-$1,451.29	
	05/21/18	22700	001-051-3000-42-01	Postatge	$83.34	$0.00	-$1,367.95	
4580	05/21/18	22700	001-051 -3000-47-01	Copies	$1 ,238.39	$0.00	-$129.56	
4581	05/21/18	22700	001-051 -3000-40-01	Travel	$129.56	$0.00	$0.00	
4582	05/21/18	05101 8-02022	001-202-0000-00-01	1 6435-02022	$0.00	$2,432.10 	-$2,432.10	
4583	05/21/18	051018-02022	001-053-1 000-43-01	16435-02022	$2,432. 10 	$0.00	$0.00	
	05/21/18	051018-89518	001 -202-0000-00-01	1 0258-8951 8	$0.00	$35.20	-$35.20	
4585	05/21/18	051018-89518	001 -053-1 000---43-01	10258-89518 	$35.20	$0.00	$0.00	
4586	05/04/18	2017SAD-REBATE	001-202-0000-00-01	2017 PSL SWAnnex SAD Rebate	$0.00	$64.86	-$64.86	
4587	05/04/18 	2017SAD-REBATE	001-223-0000-00-01	2017 PSL SWAnnex SAD Rebate	$64.86	$0.00	$0.00	
4588	05/21/18	043018	001 -202-0000-00-01	April201 8 DistAtty Services	$0.00	$3,141.75	-$3,141 .75	
4589	05/21/18	043018	001 -051-3000-31-08	April201 8 DistAtty Services	$3,141.75	$0.00	$0.00	
4590	05/04/18 	SAD2017	001 -202-0000-00-01	2017 SAD PSS2	$0.00	$48,747.93	-$48,747.93	
4591	05/04/18 	SAD2017	001-223-0000-00-01	2017 SAD PSS2	$48,747.93	$0.00	$0.00	
4592	05/21/18	051818	001-202-0000-00-01	May 1 8,2018 Board Meeting	$0.00	$200.00	-$200.00	
4593	05/21/18	051818	001-051-1 000-13-01	May 18,2018 Board Meeting	$200.00	$0.00	$0.00	
	05/21/18	052118 	001 -202-0000-00-01	WA-5-12-0614-S Deposit Rfnd	$0.00	$3,000.00	-$3,000.00	
4595	05/21/18	052118 	001-220-0000-00-04	WA-5-12-0614-S Deposit Rfnd	$3,000.00	$0.00	$0.00	
4596	05/21/18	9142	001-202-0000-00-01	Building Electrical	$0.00	$272.50	-$272.50	
	05/21/18	9142	001 -053-9000-46-02	Building Electrical	$272.50	$0.00	S0.00	
4598	05/21/18	2861	001 -202-0000-00-01	4/1-4/28/18	$0.00	$434.00	-$434.00	
4599	05/21/18	2861	001 -052-9000-34-01	4/1-4/28/18	S434.00	$0.00	$0.00	
4600	05/21/18	13818	001-202-0000-00-01	Lake Maint B--Lake	$0.00	$480.00	-$480.00	
4601	05/21/18	13818	001-053-9000-46-08	Lake Maint B--Lake	$480.00	$0.00	$0.00	

5/31/18					Southern Grove COD #1	Page: 2	
6:56:13AM					GL Entry Report - Batch Order
Year. All / Date: Greater Than or Equal To 5/1/2018 		
Entry #	Date	Document	Job	Account	Description	 	Debit               s	Credit              s	Balance		

-

BATCH 759 TOTALS:	$93,092.63	$93,092.63	$0.00
BATCH:    760	JOURNAL:   CD	STATUS:   Posted	PERIOD:	2018 -  8	C�TED: 05/25/18 byAM
4602	05/25/18   1 046	001-1 01-0000-00-01	Cash Disbursement AQUATI	so.co	$239.00	-$239.00
4603	05/25/18   1 046	001-202-0000-00-01	Cash Disbursement AQUATI	$239.00	$0.00	$0.00
05/25/18   1047	001-101-0000-00-01	Cash Disbursement CFCm	$0.00	$75.00	-$75.00
4605	05/25/18    1 047	001-202-0000-00-01	Cash Disbursement CFCTD	$75.00	S0.00	S0.00
4606	05/25/18   1 048	001-101-0000-00-01	Cash Disbursement PSL	S0.00	$48,747.93	-$48,747.93
4607	05/25/18   1 048	001-202-0000-00-01	Cash Disbursement PSL	$48,747.93	S0.00	$0.00
4608	05/25/18   1049	001-101-0000-00-01	Cash Disbursement CON409	$0.00	S264.77	-S264.77
4609	05/25/18   1 049	001-202-0000-00-01	Cash Disbursement CON409	$264.77	$0.00	$0.00
4610	05/25/18   1050	001-101-0000-00-01	Cash Disbursement DIBART	$0.00	$6,800.00	-$6,800.00
4611	05/25/18   1 050	001-202-0000-00-01	Cash Disbursement DIBART	$6,800.00	$0.00	$0.00
4612	05/25/18   1051	001-101-0000-00-01	Cash Disbursement EQUINX	S0.00	$1 ,865.56	-S1,865.56
4613	05/25/18   1051	001-202-0000-00-01	Cash Disbursement EQUINX	$1 ,865.56	$0.00	so.co
4614	05/25/18   1 052	001-101-0000-00-01	Cash Disbursement FISH	S0.00	$21,917.96	-S21,917.96
4615	05/25/1 8  1 052	001-202-0000-00-01	Cash Disbursement FISH	S21,917.96	$0.00	$0.00
4616	05/25/18   1 053	001-101-0000-00-01	Cash Disbursement FPLSAD	S0.00	S64.86	-S64.86
4617	05/25/18   1 053	001-202-0000-00-01	Cash Disbursement FPLSAD	$64.86	$0.00	$0.00
4618	05/25/18   1 054	001-101-0000-00-01	Cash Disbursement FPL	S0.00	$2,467.30	-S2,467.30
4619	05/25/18   1 054	001-202-0000-00-01	Cash Disbursement FPL	$2,467.30	$0.00	so.co
4620	05/25/18   1 055	001-101-0000-00-01	Cash Disbursement GONAN	$0.00	$3,141 .75	-$3,141 .75
4621	05/25/18   1 055	001-202-0000-00-01	Cash Disbursement GONAN	$3,141 .75	so.co	so.co
4622	05/25/18   1 056	001-101-0000-00-01	Cash Disbursement ROWLE	$0.00	$200.00	-$200.00

4624

4623	05/25/1 8  1 056	001-202-0000-00-01	Cash Disbursement ROWLE	S200.00	S0.00	S0.00
05/25/18   1 057	001-101-0000-00-01	Cash Disbursement TIAM	$0.00	S272.50	-S272.50
4625	05/25/18    1057	001-202-0000-00-01	Cash Disbursement TIAM	$272.50	$0.00	$0.00
4626	05/25/18   1 058	001-101-0000-00-01	Cash Disbursement TOLAND	$0.00	$3,000.00	-$3,000.00
4627	05/25/18    1 058	001-202-0000-00-01	Cash Disbursement TDLAND	$3,000.00	$0.00	$0.00
4628	05/25/18   1 059	001-101-0000-00-01	Cash Disbursement VICTOR	$0.00	$434.00	-$434.00
4629	05/25/18   1 059	001-202-0000-00-01	Cash Disbursement VICTOR	$434.00	$0.00	S0.00
4630	05/25/18   1060	001-101-0000-00-01	Cash Disbursement WETLND	$0.00	$480.00	-$480.00
4631	05/25/18   1060	001-202-0000-00-01	Cash Disbursement WETLND	$480.00	$0.00	so.co
4632	05/25/18   1061	001-101 -0000-00-01	Cash DisbursementAUSTIN	$0.00	$3,122.00	-$3,1 22.00
4633	05/25/18   1061	001-202-0000-00-01	Cash DisbursementAUSTIN	S3,122.00	$0.00	S0.00
BATCH 760 TOTALS:	$93,092.63	$93,092.63	$0.00

4634	05/31/18	Dev Tax Bills	001-101-0000-00-01	
4635	05/31/18	Dev Tax Bills	001-032-5200-00-01	
4636	05/31/18	DevTax Bills	001-208-0000-00-01	

BATCH:   761	JOURNAL:  JE	-	STATUS:    Posted	PERIOD:	2018 - 8	�EATED: 05/30/1 8 by AM	-	-
DeveloperTax Payment	$11 8,221 .12	$0.00	$118,221.12
Developer Tax Payment	$0.00	$108,815.24	S9.405.88
Developer Tax Payment	$0.00	$9,405.88	$0.00
BATCH 761 TOTALS:	$118,221.12	$118,221.12	$0.00

5/31/18
6:56:13AM

Entry #	

Date	

Document	

Job	Southern Grove COD #1

Year: All / Date: Greater Than or Equal To 5/1/2018
Account	Description	

Debits	

Credits	Page: 3

Balance	
BATCH:	762	JOURNAL: JE	-	STATUS:    Posted	PERIOD:	2018 - 8	CREATED: 05/30/1 8 byAM				
	05/31/18	AR126 Tax Rev	001-032-5200-00-01	AR126 May2018 AllocR&E	$37,396.53	$0.00		$37,396.53		
4638	05/31/18	AR126 Supervisors	001-051-1 000-13-01	AR126 May2018 AllocR&E	$0.00	$172.31		$37,224.22		
4639	05/31/18	AR126 Mgmt	001-051-3000-31-02	AR126 MaY2018 AllocR&E	$0.00	$5,427.70		$31,796.52		
4640	05/31/18	AR126 Field Mgmt	001-051-3000-31-03	AR126 MaY2018 AllocR&E	$0.00	$3,666.67		$28,129.85		
4641	05/31/18	AR126 Atty	001-051-3000-31-08	AR126 May2018 AllocR&E	$0.00	$2,618.13		$25,511.72		
4642	05/31/18	AR126 Fin Adv	001-051-3000-31-15	AR126 May2018 AllocR&E	$0.00	$1 0,000.00		$15,511 .72		
4643	05/31/18	AR126 Audit	001-051-3000-32-01	AR126 MaY2018 AllocR&E	$0.00	$6,800.00		$8,711 .72		
4644	05/31/18	AR126 Travel	001-051-3000-40-01	AR126 MaY2018 AllocR&E	$0.00	$1 07.97		$8,603.75		
4645	05/31/18	AR126 Postage	001-051-3000-42-01	AR126 MaY2018 AllocR&E	$0.00	$69.45		$8,534.30		
4646	05/31/18	AR126 Copies	001-051-3000-47-01	AR126 MaY2018 AllocR&E	$0.00	$1 ,032.00		$7,502.30		
4647	05/31/18	AR126 Meeting Rm	001-051-3000-49-05	AR126 MaY2018 AllocR&E	$0.00	$62.50		$7,439.80		
4648	05/31/18	AR126 Web Hosting	001-051-3000-49-11	AR126 MaY2018 AllocR&E	$0.00	$425.00		$7,014.80		
	05/31/18	AR126 Security	001-052-9000-34-01	AR126 MaY2018 AllocR&E	$0.00	$434.00		$6,580.80		
4650	05/31/18	AR126 Electric	001-053-1000-43-01	AR126 MaY2018 AllocR&E	$0.00	$2,467.30		$4,113.50		
4651	05/31 /18	AR126 Building Maint	001-053-9000-46-02	AR126 MaY2018 AllocR&E	$0.00	$272.50		$3,841.00		
4652	05/31/18	AR126 Fount Maint	001-053-9000-46-05	AR126 MaY2018 AllocR&E	$0.00	$239.00		$3,602.00		
4653	05/31/18	AR126 Lake Maint	001-053-9000-46-08	AR126 MaY2018 AllocR&E	$0.00	$480.00		$3,122.00		
4654	05/31/18	AR126 Landscape	001-053-9000-46-09	AR126 MaY2018 AllocR&E	$0.00	$3,122.00		$0.00		
				BATCH 762 TOTALS:	$37,396.53	$37,396.53		$0.00		
				TOTAL OF ALL JOURNAL(S):	$341,802.91	$341,802.91				

GL Entry Report - Batch Order

5/31/18	Southern Grove CDD #1	Page: 1
6:46:52AM	GL Trial Balance Worksheet
For The Period of 1 0/1/2017 through 5/31/2018
Balances

Account	Description	Beginning	Debits	Credits	Ending	Adjustments	
001-032-5200-00-01	On-Roll Assessments	$0.00	S254,234.75	$503,1-92.41	(S248,957.66)		
001 -032-9000-00-02	Estoppel Fees	$0.00	$0.00	$450.00	($450.00)		
001-034-1100-00-01	Engineering Revenue Fees	$0.00	$0.00	$7,090.80	($7,090.80)		
001-051-1 000-13-01	Supervisor Fees	$0.00	$2,200.00	$1,872.84	$327.16		
001-051-3000-31-01	Trustee Services	$0.00	$6,369.38	$6,369.38	$0.00		
001-051-3000-31-02	Management	$0.00	$60,400.00	S53,421.58	$6,978.42		
001-051-3000-31-03	Field Management	$0.00	$29,333.36	$29,333.36	$0.00		
001 -051-3000-31-04	Engineering	$0.00	$26,947.15 	$22,455.98	$4,491.17		
001-051-3000-31-08	District Counsel	$0.00	$16,439.17	$1 3,699.33	$2,739.84		
001-051-3000-31-15	Financial Advisor	$0.00	$30,000.00	$30,000.00	$0.00		
001-051-3000-32-01	Audit	$0.00	$18,000.00	$13,000.00	$5,000.00		
001-051-3000-40-01	Travel and Per Diem	$0.00	$1 82.46	$1 52.06	$30.40		
001-051-3000-42-01	Postage & Shipping	SO.OD	$1 03.77	$86.49	$17.28		
001-051 -3000-47-01	Copies	$0.00	$2,381.65	$1,984.73	$396.92		
001-051-3000-48-01	Legal Advertising	SO.OD	$420.00	$350.00	$70.00		
001-051-3000-49-05	Meeting Room	SO.OD	$467.29	$389.42	S77.87		
001-051 -3000-49-11	Web Site Maintenance	$0.00	$4,000.00	$3,400.00	$600.00		
001-051 -3000-54-01	Dues, Licenses, and Fees	$0.00	$1 ,050.00	$875.00	$175.00		
001-052-9000-34-01	Security	$0.00	$3,472.00	$3,472.00	$0.00		
001-053-1 000-43-01	Electric	$0.00	$10,581.27	$10,581 .27	SO.DO		
001-053-9000-45-01	Insurance	$0.00	$4,410.00	$0.00	$4,410.00		
001-053-9000-46-02	Building Maintenance	$0.00	$272.50	$272.50	SO.OD		
001-053-9000-46-05	Fountain Maintenance & Chemicals	$0.00	$1,419.80	$1,419.80	SO.OD		
001-053-9000-46-07	Irrigation Parts	$0.00	$1,729.14	S1,729.14	SO.OD		
001-053-9000-46-08	Lake Maintenance	$0.00	$2,400.00	S2,400.00	SO.OD		
001-053-9000-46-09	Landscaping Maintenance & Material	SO.OD	S24,976.00	$24,976.00	SO.DO		
001 -053-9000-46-15	Contingency	$0.00	$4,322.07	$4,322.07	SO.DO		
001-053-9000-46-33	Pest Control	$0.00	$500.00	$500.00	SO.DO		
001-054-1000-43-02	Streetlights	$0.00	S857.62	$857.62	SO.DO		
001-101 -0000-00-01	General Checking Account	S560,132.70	$1 ,799,474.68	$956,405.53	$1 ,403,201.85		
001-115-0000-00-01	Accounts Receivable	$8,345.95	$0.00	$8,345.95	$0.00		
001-121-0000-00-01	Assessments Receivable	$6,140.84	$0.00	$6,140.84	SO.DO		
001-1 33-0000-00-01	Due From Other Governmental Units	$8,406.00	$85.98	$8,1 56.00	S335.98		
001-1 55-0000-00-01	Prepaid Expenses	$4,410.00	$0.00	$4,410.00	$0.00		
001 -202-0000-00-01	Accounts Payable	($24,851 .60)	$956,747.53	$931,895.93	SD.OD		
001-203-0000-00-02	Due to Developer	($53,335.58)	$0.00	$0.00	($53,335.58)		
001-207-0000-00-01	Due To Other Funds	$0.00	$351 ,286.00	$351,286.00	S0.00		
001-208-0000-00-01	Due To Other Governmental Units	($177,353.02)	$266,1 56.00	$709,132.64	($620,329.66)		

5/31/18	Southern Grove COD #1	Page: 1

For The Period of 1 0/1/2017 through 5/31/2018
Balances	
Description	Beginning	Debits	Credits	Ending	Adjustments	
On-Roll Assessments	$0.00	$254,234.75	$503, 1 92.41	(S248,957.66)		
Estoppel Fees	$0.00	$0.00	$450.00	($450.00)		
Engineering Revenue Fees	$0.00	$0.00	$7,090.80	($7,090.80)		
Supervisor Fees	$0.00	$2,200.00	S1,872.84	$327.16		
Trustee Services	$0.00	$6,369.38	S6,369.38	$0.00		
Management	$0.00	$60,400.00	$53,421 58 	$6,978.42		
Field Management	$0.00	$29,333.36	$29,333.36	$0.00		
Engineering		$26,947.15	$22,455.98	$4,491.17		
District Counsel	$0.00	$16,439.17	$13,699.33	$2,739.84		
Financial Advisor	$0.00	$30,000.00	$30,000.00	$0.00		
Audit	$0.00	S1 8,000.00	$13,000.00	S5,000.00		
Travel and Per Diem	$0.00	$182.46	$152.06	S30.40		
Postage & Shipping	$0.00	$1 03.77	$86.49	$17.28		
Copies	$0.00	$2,381.65	S1 ,984.73	S396.92		
Legal Advertising	$0.00	$420.00	$350.00	$70.00		
Meeting Room	$0.00	$467.29	$389.42	$77.87		
Web Site Maintenance	$0.00	$4,000.00	$3,400.00	$600.00		
Dues, Licenses, and Fees	$0.00	$1,050.00	$875.00	$175.00		
Security	$0.00	$3,472.00	$3,472.00	$0.00		
Electric	$0.00	$10,581.27	$10,581 .27	$0.00		
Insurance	$0.00	$4,410.00	$0.00	$4,410.00		
Building Maintenance	$0.00	$272.50	$272.50	$0.00		
Fountain Maintenance & Chemicals	$0.00	$1,419.80	$1,419.80	$0.00		
Irrigation Parts	$0.00	$1,729.14	$1,729.14	$0.00		
Lake Maintenance	$0.00	$2,400.00	$2,400.00	$0.00		
Landscaping Maintenance & Material	$0.00	$24,976.00	$24,976.00	$0.00		
Contingency	$0.00	$4,322.07	$4,322.07	$0.00		
Pest Control	$0.00	$500.00	$500.00	$0.00		
Streetlights	$0.00	$857.62	$857.62	$0.00		
General Checking Account	$560,132.70	$1 ,799,474.68	$956,405.53	$1 ,403,201.85		
Accounts Receivable	$8,345.95	$0.00	$8,345.95	$0.00		
Assessments Receivable	$6,140.84	S0.00	$6,140.84	$0.00		
Due From other Governmental Units	$8,406.00	$85.98	$8,156.00	$335.98		
Prepaid Expenses	$4,410.00	S0.00	$4,410.00	$0.00		
Accounts Payable Due to Developer	($24,851 .60)
($53,335.58)	S956,747.53
$0.00	$931,895.93
$0.00	$0.00
(S53,335.58)		
Due To Other Funds	$0.00	$351,286.00	$351,286.00	$0.00	
Due To Other Governmental Units	($177,353.02)	$266,156.00	$709,132.64	($620,329.66)	

6:47:55 AM	GL Trial Balance Worksheet

Account
001-032-5200-00-01
001-032-9000-00-02
001-034-11 00-00-01
001-051 -1000-13-01
001-051-3000-31-01
001-051 -3000-31-02
001-051-3000-31-03
001-051-3000-31-04
001-051 -3000-31-08
001-051 -3000-31-15
001-051-3000-32-01
001-051-3000-40-01
001-051-3000-42-01
001-051-3000-47-01
001-051-3000-48-01
001-051-3000-49-05
001-051-3000-49-1 1
001-051 -3000-54-01
001-052-9000-34-01
001-053-1000--43-01
001-053-9000-45-01
001 -053-9000-46-02
001-053-9000-46-05
001-053-9000-46-07
001-053-9000-46-08
001 -053-9000-46-09
001-053-9000-46-15
001-053-9000-46-33
001-054-1000-43-02
001-101-0000-00-01
001-115-0000-00-01
001-121-0000-00-01
001-133-0000-00-01
001-1 55-0000-00-01
001-202-0000-00-01
001-203-0000-00-02
001-207-0000-00-01
001-208-0000-00-01

5/31/18
6:47:55AM

Southern Grove CDD #1
GL Trial Balance Worksheet
For The Period of 1 0/1/2017 through 5/31/2018 

Balances

Page: 2

Account	Description		Beginning	Debits		Credits		Ending	Adjustments	
001-220-0000-00-04	Deposits - Engr Deposit		($72,595.95)	$4,000.00		$20,500.95		($89,096.90)		
001-223-0000-00-01	Deferred Revenue-SAD		($52,852.32)	$50,943.12 		$201,235.07		($203,144.27)		
001-2TT-0000-00-01	NetAssets - General Government		($206,447.02)	$0.00		$0.00		($206,447.02)		
		TOTALS:	$0.00	$3,936,162.69		$3,936,162.69		$0.00		

Inactive accounts are marked and appear in grey.

--··""--·--"·..---- = --·-..·-··'· ___   ..,..-.-.--·----.-...-	

5131/18
7:48:23 AM 

Current Assets
General Checking Account Total CurrentAssets

Total Assets

Current Liabilities

General Fund

Southern Grove CDD #2 Statement of Financial Position (Columnar Landscape)
As of 5/31/2018 

Bond Fund	Construction	Enterprise	Total
Fund	Fund

-$55-0.00-

$550.00

$0.00

$0.00

$0.00

$550.00
$550.00

$550.00

$0.00

$0.00

$0.00

$550.00

Liabilities and Net Assets

Assets

Due To Other Governmental Units	$50.00								$50.00	
Total Current Liabilities	$50.00		$0.00		$0.00		$0.00		$50.00	

 

Total Liabilities

 	$50.00

 	$0.00	 	$0.00	 	$0.00	 	$50.00 

Net Assets
NetAssets, Unrestricted Total Net Assets
Total Liabilities and Net Assets

 	$500.00	$0.00	$0.00	$0.00	$500.00	
$550.00	$0.00	$0.00	$0.00	$550.00	

$500.00	 	     		 	

$500.00

, �-.,,.-·

5/31/18	Southern Grove CDD #2
7:49:14AM	Statement ofActivities (YTD) (Columnar, By SubType Landscape) As of 5/31/2018 
General Fund	Bond Fund	Construction	Enterprise Fund	Total
Fund
Revenues

On-Roi! Assessments	$20,904.06								$20,904.06	
Total Revenues	$20,904.06		$0.00		$0.00		$0.00		$20,904.06	

Expenses

Supervisor Fees	$327.16								$327.16 	
Management	6,978.42								6,978.42	
Engineering	4,491.17								4,491.17	
District Counsel	2,739.84								2,739.84	
Audit	5,000.00								5,000.00	
Travel and Per Diem	30.40								30.40	
Postage & Shipping	17.28								17.28	
Copies	396.92								396.92	
Legal Advertising	70.00								70.00	
Meeting Room	77.87								TT.87	
Web Site Maintenance	600.00								600.00	
Dues, Licenses, and Fees	175.00								175.00	
Total Expenses

Other Revenues {Expenses) & Gains flosses)	$20,904.06		$0.00		$0.00		$0.00		$20,904.06	
Total Other Revenues (Expenses) & Gains (Losses)	
$0.00	$0.00		$0.00		$0.00		$0.00	
Change In Net Assets	$0.00	$0.00		$0.00		$0.00		$0.00	
NetAssets At Beginning OfYear	$500.00	$0,00		$0.00		$0.00		$500.00	
Net Assets At End OfYear	
$500.00	
$0.00		
$0.00		
$0.00		
$500.00	

••� """" ••· --•-···-�••   .. ,.~.,.,C=-.. .,c",''•e•,.c....	• ,,._" ••

,,_,,,,,..

5/31/18	Southern Grove CDD #2
7:49:56 AM	Income Statement
(Original Budget to Actual Comparison)    For the period of 5/1/2018 Through 5/31/2018

Current Period	Year To Date

Revenues

Actual	Budget	Variance	%	Actual	Budget	Variance	%

On-Roll Assessments	$6,752.98		$3,150.42		$3,602.56		114.4 %		$20,904.06		$25,203.36		$(4,299.30)		(17.1)%	
Net Revenues	$6,752.98		$3,150.42		$3,602.56		114.4 %		$20,904.06		$25,203.36		$(4,299.30)		(17.1)%	
General & Administrative Ex9:enses
Supervisor Fees	
$27.69		$66.67	$38.98		
58.5 %		$327.16		
$533.36		
$206.20		
38.7 %	
Management	872.30		875.00	2.70		0.3		6,978.42		7,000.00		21.58		0.3	
Engineering	0.00		458.33	458.33		1 00.0		4,491.17		3,666.64		(824.53)		(22.5)	
District Counsel	523.62		458.33	(65.29)		(14.2)		2,739.84		3,666.64		926.80		25.3	
Audit	5,000.00		416.67	(4,583.33)		(1100.0)		5,000.00		3,333.36		(1,666.64)		(50.0)	
Travel and Per Diem	21.59		13.75			(57.0)		30.40		110.00		79.60		72.4	
Telephone	0.00		2.08	2.08		1 00.0		0.00		16.64		16.64		100.0	
Postage & Shipping	13.89		4.17	(9.72)		(233.1)		17.28		33.36		16.08		48.2	
Copies	206.39		20.83	(185.56)		(890.8)		396.92		166.64		(230.28)		(138.2)	
Legal Advertising	0.00		62.50	62.50		100.0		70.00		500.00		430.00		86.0	
Miscellaneous	0.00		666.67	666.67		1 00.0		0.00		5,333.36		5,333.36		1 00.0	
Meeting Room	1 2.50		13.33	0.83		6.2		77.87		1 06.64		28.77		27.0	
Office Supplies	0.00		2.50	2.50		100.0		0.00		20.00		20.00		1 00.0	
Web Site Maintenance	75.00		75.00	0.00		0.0		600.00		600.00		0.00		0.0	
Dues, Licenses, and Fees	0.00		14.58	14.58		100.0		175.00		116.64		(58.36)		(50.0)	
Total General & Administrative Expenses	$6,752.98		$3,150.41	$(3,602.57)		(114.4)%		$20,904.06		$25,203.28		$4,299.22		17.1 %	
Total Expenses	 	$6,752.98		 	$3,150.41	 	$(3,602.57)		  (114.4)%		 	$20,904.06		 	$25,203.28		 	$4,299.22		 	17.1 %	
Net Income (Loss)	 	$0.00		 	$0.01	 	$(0.01)		  (100.0)%		 	$0.00		 	$0.08		$(0.08)		(100.0)%	

5/31/18
7:51 :55AM

Entry #	

Date	

Document	

Job	

Account	Southern Grove CDD #2
GL Entry Report - Batch Order
Year. All / Date: Greater Than or Equal To 5/1/2018 
Description	

Debits	

Credits	Page: 1

Balance	
BATCH:   170	JOURNAL:   JE	�	STATUS:    Posted	PERIOD:	2018- 8	CREATED: �/30/18 by AM	---	
1073	05/31/18	AR126 Supervisor	001-051-1 000-13-01	AR126 May2018 AllocR&E	$27.69		$0.00	$27.69	
1074	05/31/18	AR126 Mgmt	001-051-3000-31-02	AR126 MaY2018 AllocR&E	$872.30		$0.00	$899.99	
1075	05/31/18	AR126 Dist Atty	001-051 -3000-31-08	AR126 MaY2018 AllocR&E	$523.62		$0.00	S1 ,423.61	
1076	05/31/18	AR126 Audit	001-051-3000-32-01	AR126 MaY2018 AllocR&E	$5,000.00		SO.OD	S6,423.61	
1077	05/31/18	AR126 Travel	001-051-3000-40-01	AR126 May2018 AllocR&E	$21.59		$0.00	S6,445.20	
1078	05/31/18	AR126 Postage	001-051-3000-42-01	AR126 MaY2018 AllocR&E	$13.89		SO.DO	$6,459.09	
1079	05/31/18	AR126 Copies	001-051-3000-47-01	AR126 MaY2018 AllocR&E	$206.39		$0.00	$6,665.48	
1080	05/31/18	AR126 Meeting Rm	001-051 -3000-49-05	AR126 MaY2018 AllocR&E	$12.50		$0.00	$6,677.98	
1081	05/31/18	AR126Web Hosting	001-051-3000-49-11	AR126 MaY2018 AJlocR&E	$75.00		$0.00	$6,752.98	
1082	05/31/18	AR126 Tax Rev	001 -032-5200-00-01	AR126 May2018 AllocR&E	$0.00		$6,752.98	$0.00	
				BATCH 170 TOTALS:	$6,752.98		$6,752.98	$0.00	
				TOTAL OF ALL JOURNAL(S):	$6,752.98		 	$6,752.98		

5/31/18	Southern Grove COD #2	Page: 1
7:39:21 AM	GL Trial Balance Worksheet
For The Period of 1 0/1/2017 through 5/31/2018
Balances

Account	Description		Beginning	Debits	Credits	Ending	Adjusbnents	
001-032-5200-00-01	On-Roll Assessments		$0.00	$0.00	$20,904.06	($20,904.06)		
001-051-1000-13--01	Supervisor Fees		$0.00	$327.16 	$0.00	$327.16		
001-051-3000-31-02	Management		$0.00	$6,978.42	$0.00	$6,978.42		
001-051 -3000-31-04	Engineering		$0.00	$4,491.17	$0.00	$4,491.17		
001-051-3000-31-08	District Counsel		$0.00	$2,739.84	$0.00	$2,739.84		
001-051 -3000-32-01	Audit		$0.00	$5,000.00	$0.00	$5,000.00		
001-051-3000-40-01	Travel and Per Diem		$0.00	$30.40	$0.00	$30.40		
001-051 -3000-42-01	Postage & Shipping		$0.00	$17.28	$0.00	$17.28		
001-051 -3000-47-01	Copies		$0.00	$396.92	$0.00	$396.92		
001-051-3000-48-01	Legal Advertising		S0.00	$70.00	$0.00	$70.00		
001-051 -3000-49-05	Meeting Room		$0.00	$77.87	$0.00	$77.87		
001-051 -3000-49-1 1	Web Site Maintenance		$0.00	$600.00	$0.00	$600.00		
001-051-3000-54--01	Dues, Licenses, and Fees		$0.00	$175.00	$0.00	$175.00		
001-101-0000-00-01	General Checking Account		$550.00	$0.00	$0.00	$550.00		
001-208-0000-00-01	Due To Other Governmental Units		($50.00)	$0.00	$0.00	($50.00)		
001-276-0000-00-01	NetAssets, Unrestricted		($500.00)	$0.00	$0.00	($500.00)		
		TOTALS:	$0.00	$20,904.06	$20,904.06	$0.00		

Inactive accounts are marked and appear in grey.

" ·-_,

"� · · _

-----

CurrentAssets

General Fund

Bond Fund

Assets

Construction
Fund

·
------	--- ··	
__   •   _____   ...    ,-_..,,,.....� ___ c·"·-        _ .     r-  .,...•.,........· ...,,·,· 	cc.c. -cc.c••	c.---��c..c-------  ---------	
5/31/18
8:33:34 AM	
Southern Grove CDD #3 Statement of Financial Posifion (Columnar Landscape)
As of 5/31/2018 	

Enterprise
Fund

Total

Genera! Checking Account	 	$50.00	 	   		 	 	$50.00	
Total CurrentAssets	$50.00	$0.00	$0.00	$0.00	$50.00	
Total Assets	$50.00		$0.00		$0.00		$0.00		$50.00	

Current Liabilities
Due To Other Governmental Units Total Current Liabilities

Total Liabilities

Total Liabilities and NetAssets

Liabilities and Net Assets

 	$50.00	 	 	 		$50.00

$50.00		$0.00	$0.00	$0.00		$50.00	
 	$50.00		 	$0.00	 	$0.00	 	$0.00		 	$50.00	
$50.00		$0.00	$0.00	$0.00		$50.00	

='"',"=="'·· ·---"·•"

5/31/18	Southern Grove CDD #3
8:34:Z0 AM	Statement ofActivities (YTD) (Columnar, By SubType Landscape) As of 5/31/2018
General Fund	Bond Fund	Construction	Enterprise Fund	Total
Fund

Revenues

On-Roll Assessments	$17,704.06	 		 			$17,704.06	
Tota! Revenues	$17,704.06	$0.00	$0.00	$0.00	$17,704.06	
Expenses

Supervisor Fees	$327.16				$327.16	
Management	6,978.42				6,978.42	
Engineering	4,491 .17				4,491.17	
District Counsel	2,739.84				2,739.84	
Audit	1 ,800.00				1 ,800.00	
Travel and Per Diem	30.40				30.40	
Postage & Shipping	17.28				17.28	
Copies	396.92				396.92	
LegalAdvertising	70.00				70.00	
Meeting Room	77.87				77.87	
Web Site Maintenance	600.00				600.00	
Dues, Licenses, and Fees	175.00	 		 			175.00	
Total Expenses
Other Revenues (Expenses) & Gains (Losses}	$17,704.06	$0.00	$0.00	
$0.00	$17,704.06	
Total Other Revenues (Expenses) & Gains (Losses}	$0.00	$0.00		$0.00		$0.00		$0.00	
Change In Net Assets	$0.00	$0.00		$0.00		$0.00		$0.00	
NetAssets At Beginning Of Year	 	$0.00	 	$0.00		 	$0.00		 	$0.00		 	$0.00	
NetAssets At End Of Year	
$0,00	
$0.00		
$0.00		
$0.00		
$0.00	

5/31/18	Southern Grove CDD #3
8:35:40 AM	Income Statement
(Original Budget to Actual Comparison) For the period of 5/1/2018 Through 5/31/2018 

On-Roll Assessments
Net Revenues
General & Administrative ExQenses

Revenues

Current Period	YearTo Date
Actual	Budget	Variance	%	Actual	Budget	Variance	%

$3,552.98	$3,150.42	$402.56	12.8 %	$1 7,704.06	$25,203.36	$(7,499.30)	(29.8)%
       
$3,552.98	$3,150.42	$402.56	12.8 %	$17,704.06	$25,203.36	$(7,499.30)	(29.8)%

Supervisor Fees	$27.69	$66.67	$38.98	58.5 %	$327.16	$533.36	$206.20	38.7 %
Management	872.30	875.00	2.70	0.3	6,978.42	7,000.00	21.58
Engineering	0.00	458.33	458.33	1 00.0	4,491.17	3,666.64	(824.53)	(22.5)
District Counsel	523.62	458.33	(14.2)	2,739.84	3,666.64	926.80	25.3

(57.0)

Audit	1 ,800.00	416.67	(1,383.33)	(332.0)	1,800.00	3,333.36	1,533.36	46.0
Travel and Per Diem	21.59	13.75	(7.84)	30.40	110.00	79.60	72.4
Telephone	0.00	2.08	2.08	100.0	0.00	16.64	16.64	1 00.0
Postage & Shipping	13.89	4.17	(233.1)	17.28	33.36	16.08	48.2
Copies	206.39	20.83	(185.56)	(890.8)	396.92	166.64	(230.28)	(138.2)
Legal Advertising	0.00	62.50	62.50	100.0	70.00	500.00	430.00	86.0
Miscellaneous	0.00	666.67	666.67	100.0	0.00	5,333.36	5,333.36	1 00.0
Meeting Room	12.50	13.33	0.83	6.2	77.87	1 06.64	28.77	27.0
Office Supplies	0.00	2.50	2.50	1 00.0	0.00	20.00	20.00	1 00.0
Web Site Maintenance	75.00	75.00	0.00	0.0	600.00	600.00	0.00	0.0
Dues,  Licenses, and Fees	0.00	14.58	14.58	100.0	1 75.00	116.64	(58.36)	(50.0)
Total General & Administrative Expenses	$3,552.98	$3,150.41	$(402.57)	(12.8)%	$17,704.06	$25,203.28	$7,499.22	29.8 %

 	$0.00	 	$0.01	 	$(0.01)     (100.0)% 	SO.OD

$0.08

$(0.08}

(100.0)%

Total Expenses	 	$3,552.98 	$3,150.41	 	$(402.57)         (12.8)% 	$17,704.06	$25,203.28	$7,499.22	29.8 %
Net Income {Loss)

5/31/18
8:37:01AM

Entry #	

Date	

Document	

Job	Southern Grove COD #3
GL Entry Report - Batch Order
Year: All / Date: Greater Than or Equal To 5/1/2018
Account	Description	

Debits	

Credits	Page: 1

Balance	
BATCH:	174	JOURNAL: JE		STATUS:    Posted	PERIOD:	2018 - 8	CREATED: 05/30/18 by AM				
1105	05/31/18	AR126 Supervisors	001-051-1000-13-01	AR126 May201 8AllocR&E	$27.69		$0.00		$27.69		
1106	05/31/18	AR126 Mgmt	001-051-3000-31-02	AR126 May2018AllocR&E	$872.30		$0.00		$899.99		
1107	05/31/18	AR126 Atty	001-051-3000-31-08	AR126 May2018AllocR&E	$523.62		$0.00		$1,423.61		
1108	05/31/18 	AR126 Audit	001-051-3000-32-01	AR126 May2018AllocR&E	$1,800.00		$0.00		$3,223.61		
1109	05/31/18	AR126 Travel	001-051-3000-40-01	AR126 May201 8AllocR&E	$21.59		$0.00		$3,245.20		
1110	05/31/18	AR126 Postage	001-051-3000-42-01	AR126 May2018AllocR&E	$13.89		$0.00		$3,259.09		
1111	05/31/18	AR126 Copies	001-051-3000-47-01	AR126 May2018AllocR&E	$206.39		$0.00		$3,465.48		
1112	05/31/18	AR126 Meeting Rm	001-051-3000-49-05	AR126 May2018AllocR&E	$12.50		$0.00		$3,477.98		
1113	05/31/18	AR126 Web Hosting	001 -051-3000-49-11	AR126 May2018AllocR&E	$75.00		$0.00		$3,552.98		
1114	05/31/18	AR126 Tax Rev	001 -032-5200-00-01	AR126 May2018AllocR&E	$0.00		$3,552.98		$0.00		
				BATCH 174 TOTALS:	$3,552.98		$3,552.98		$0.00		
				TOTAL OFALL JOURNAL(S):	$3,552.98		$3,552.98				

5/31/18	Southern Grove COD #3	Page: 1
8:13:09AM	GL Trial Balance Worksheet
For The Period of 1 0/1/2017 through 5/31/2018 

$2,739.84

Balances
Account	Description		Beginning		Debits		Credits		Ending	Adjustments	
001-032-5200-00-01	On-Roll Assessments		$0.00		$0.00		$17,704.06		($17,704.06)		
001-051-1 000-13-01	Supervisor Fees		$0.00		$327.16		$0.00		$327.16		
001-051-3000-31-02	Management		$0.00		$6,978.42		$0.00		$6,978.42		
001-051-3000-31-04	Engineering		$0.00		$4,491 .17		$0.00		$4,491.17		
001-051-3000-31-08	District Counsel		$0.00		$2,739.84		$0.00				
001-051-3000-32-01	Audit		$0.00		$1,800.00		$0.00		$1,800.00		
001-051-3000-40-01	Travel and Per Diem		$0.00		$30.40		$0.00		$30.40		
001-051-3000-42-01	Postage & Shipping		$0.00		$17.28		$0.00		$17.28		
001-051-3000-47-01	Copies		$0.00		$396.92		$0.00		$396.92		
001-051 -3000-48-01	Legal Advertising		$0.00		$70.00		$0.00		$70.00		
001-051-3000-49-05	Meeting Room		$0.00		$TT.87		$0.00		$TT.87		
001-051-3000-49-11	Web Site Maintenance		$0.00		$600.00		$0.00		$600.00		
001-051-3000-54-01	Dues, Licenses, and Fees		$0.00		$175.00		$0.00		$175.00		
001-101-0000-00-01	General Checking Account		$50.00		S0.00		$0.00		$50.00		
001-208-0000-00-01	Due To Other Governmental Units		($50.00)		$0.00		$0.00		($50.00)		
		TOTALS:	$0.00		$17,704.06		$17,704.06		$0.00		

Inactive accounts are marked and appear in grey.

--··�-      ,.,.; ,�,       ·  -

_

    . 00--·--c,-.,-•··-

_,.-,----" ·

··-· ···    -

5/31/18
8:52:24 AM

General Checking Account	$50.00				$50.00	
Total CurrentAssets	$50.00	$0.00	$0.00	$0.00	$50.00	

CurrentAssets

General Fund

Southern Grove CDD #4 Statement of Financial Position (Columnar Landscape)
As of 5/31/2018 

Bond Fund	Construction	Enterprise	Total
Fund	Fund

Assets

$50.00	 	$0.00

---

$0.00

$0.00

$50.00

Liabilities and Net Assets

Total Assets

Due To Other Governmental Units	$50.00								$50.00	
Total Current Liabilities	$50.00		$0.00		$0.00		$0.00		$50.00	

Current Liabilffies

  	

Total Liabilities

Total Liabilities and Net Assets

$50.00

$0.00

$0.00

$0.00

$50.00

$50.00

$0.00	$0.00	$0.00	$50.00

,   • ·�---··-·    -----------,---- -�  '    .----c,---·,  cc .·-cc ,"'"'·   ·-- 	-··"'·"';;;:::"'°:c:.-:c

5/31/18	Southern Grove COD #4
8:53:05 AM	Statement ofActivities (YTD) (Columnar, By SubType Landscape) As of 5/31/2018
General Fund	Bond Fund	Construction	Enterprise Fund	Total

Revenues

Expenses

Fund

On-Roll Assessments	$15,904.06	 			$15,904.06	
Total Revenues	$15,904.06	$0.00	$0.00	$0.00	$15,904.06	

SupeNisor Fees	$327.16 				$327.16	
Management	6,978.42				6,978.42	
Engineering	4,491.17				4,491 .17	
District Counsel	2,739.84				2,739.84	
Travel and Per Diem	30.40				30.40	
Postage & Shipping	17.28				17.28	
Copies	396.92				396.92	
Legal Advertising	70.00				70.00	
Meeting Room	77.87				77.87	
Web Site Maintenance	600.00				600.00	
Dues, Licenses, and Fees	175.00	 		 		 		175.00	

Tota! Expenses

Other Revenues {Expenses) & Gains {Losses)

$15,904.06

$0.00	$0.00	$0.00	$15,904.06

Total Other Revenues (Expenses) & Gains {Losses)	$0.00		$0.00		$0.00		$0.00		$0.00	
Change In NetAssets	$0.00		$0.00		$0.00		$0.00		$0.00	
NetAssets At Beginning Of Year	$0.00		$0.00		$0.00		$0.00		$0.00	

Net Assets At End Of Year	
$0.00		
$0.00		
$0.00		
$0.00		
$0.00	

·-··-··----"'······-·'""'"=--,-=;c:"':·"·---,.	-· ..____,, 	_ -�--	

5/31/18	Southern Grove CDD #4
8:54:39AM	Income Statement
(Original Budget to Actual Comparison) For the period of 5/1/2018 Through 5/31/2018

Revenues

Current Period	Year To Date
Actual	Budget	Variance	%	Actual	Budget	Variance	%

On-Ron Assessments	$1 ,752.98	$3,1 50.42	$(1,397.44)

Net Revenues	$1,752.98	$3,150.42	$(1,397.44)

(9,72)

General & Administrative Ex:Qenses

$1 5,904.06	$25,203.36	$(9,299.30)	(36.9)%

$15,904,06	$25,203.36	$(9,299,30)	(36.9}%

SupeNisor Fees	$27.69		$66.67		$38.98			58.5 %		$327.16		$533.36			$206.20		38.7 %	
Management	872.30		875.00		2.70			0.3		6,978.42		7,000.00			21.58			
Engineering	0.00		458.33		458.33			100.0		4,491.17		3,666.64			(824.53)		(22.5)	
District Counsel	523.62		458.33		(65.29)			(14.2)		2,739.84		3,666.64			926.80		25.3	
Audit	0.00		416.67		416.67			100.0		0.00		3,333.36			3,333.36		100.0	
Travel and Per Diem	21.59		13.75		(7.84)			(57.0)		30.40		110.00			79.60		72.4	
Telephone	0.00		2.08		2.08			100.0		0.00		16.64			16.64		100.0	
Postage & Shipping	1 3.89		4.17					(233.1)		17.28		33.36			16.08		48.2	
Copies	206.39		20.83		(185.56)			(890.8)		396.92		1 66.64			(230.28)		(138.2)	
Legal Advertising	0.00		62.50		62.50			100.0		70.00		500.00			430.00		86.0	
Miscellaneous	0.00		666.67		666.67			100.0		0.00		5,333.36			5,333.36		100.0	
Meeting Room	12.50		13.33		0.83			6.2		77.87		106.64			28.77		27.0	
Office Supplies	0.00		2.50		2.50			100.0		0.00		20.00			20.00		100.0	
Web Site Maintenance	75.00		75.00		0.00			0.0		600.00		600.00			0.00		0.0	
Dues, Licenses, and Fees	0.00		14.58		14.58			100.0		175.00		11 6.64			(58.36)		(50.0)	
Total General & Administrative Expenses	$1,752.98		$31150.41		$1,397.43			44.4 %		$15,904.06		$25,203.28			$9,299.22		36.9 %	
Tota! Expenses	 	$1,752.98		$3,150.41		$1,397.43			44.4 %		$15,904.06		$25,203.28			$9,299.22		36.9 %	

Net Income (Loss)	$0.00		$0.01		$(0.01)			(100.0)%		$0.00		$0.08			$(0.081		(100.0)%	

5/31/18
8:56:30AM

Entry #	Date	

Document		

Job	Southern Grove COD #4
GL Entry Report - Batch Order
Year: All / Date: Greater Than or Equal To 5/1/2018 
Account	Description	

Debits	

Credits	Page: 1

Balance	
BATCH: 170	JOURNAL:	JE 		STATUS:      Posted	PERIOD:	2018- 8	CREATED: 05/30/18 by AM				
1 095	05/31/18	AR126 Supervisor	001-051-1 000-13-01	AR126 May2018 AllocR&E	$27.69		$0.00	$27.69	
1 096	05/31/18	AR126 Mgmt	001-051-3000-31-02	AR126 May2018 AllocR&E	$872.30		$0.00	$899.99	
1 097	05/31/18	AR126 Atty	001-051-3000-31-08	AR126 May2018 AllocR&E	$523.62		$0.00	$1,423.61	
1 098	05/31/18	AR126 Travel	001-051-3000-40-01	AR126 May2018 AllocR&E	$21.59		$0.00	$1 ,445.20	
1 099	05/31/18	AR126 Postage	001-051 -3000-42-01	AR126 May2018 AllocR&E	$13.89		$0.00	$1 ,459.09	
1100	05/31/18	AR126 Copies	001-051-3000-47-01	AR126 May2018 AllocR&E	$206.39		$0.00	$1,665.48	
1101	05/31/18	AR126 Meeting rm	001-051 -3000-49-05	AR126 May2018 AllocR&E	$12.50		$0.00	$1,6TT.98	
11 02	05/31/18	AR126 Web Hosting	001-051-3000-49-11	AR126 May2018 AllocR&E	$75.00		$0.00	$1 ,752.98	
1103	05/31/18	AR126 Tax Rv	001-032-5200-00-01	AR126 May2018 AllocR&E	$0.00		$1,752.98	S0.00	
				BATCH 170 TOTALS:	$1,752.98		$1,752.98	$0.00	
				TOTAL OF ALL JOURNAL(S):	$1,752.98		$1 ,752.98		

5/31/18
8:49:30AM

Southern Grove COD #4
GL    Trial    Balance     Worksheet For The Period of 10/1/2017 through 5/31/2018

Balances

Page: 1

$77.87

Account	Description		Beginning	Debits		Credits		Ending	Adjustments	
001 -032-5200-00-01	On-Roll Assessments		$0.00	$0.00		$15,904.06		($15,904.06)		
001-051-1 000-13-01	Supervisor Fees		$0.00	$327.16 		$0.00		$327.16		
001-051-3000-31-02	Management		$0.00	$6,978.42		$0.00		$6,978.42		
001-051 -3000-31-04	Engineering		$0.00	$4,491 .17		$0.00		$4,491.17		
001-051-3000-31-08	District Counsel		$0.00	$2,739.84		$0.00		$2,739.84		
001 -051-3000-40-01	Travel and Per Diem		$0.00	$30.40		$0.00		$30.40		
001-051-3000-42-01	Postage & Shipping		$0.00	$17.28		$0.00		$17.28		
001-051-3000-47-01	Copies		$0.00	$396.92		$0.00		$396.92		
001-051-3000-48-01	Legal Advertising		$0.00	$70.00		$0.00		$70.00		
001-051-3000-49-05	Meeting Room		$0.00	$77.87		$0.00				
001-051-3000-49-11	Web Site Maintenance		$0.00	$600.00		$0.00		$600.00		
001-051 -3000-54-01	Dues, Licenses, and Fees		$0.00	$175.00		$0.00		$175.00		
001-101-0000-00-01	General Checking Account		$50.00	$0.00		$0.00		$50.00		
001-208-0000-00-01	Due To Other Governmental Units		($50.00)	SO.DO		$0.00		($SO.OD)		
		TOTALS:	$0.00	$15,904.06		$15,904.06		$0.00		

Inactive accounts are marked and appear in grey.

� -  "'='-=-"""  --- ..    ·"•->-=-----

5/31/18
10:39:10 AM

Southern Grove CDD #5 Statement of Financial Position (Columnar Landscape)
As of 5/31/2018

Current Assets

General Fund

Bond Fund	Construction Fund

Assets

Enterprise
Fund

Total

General CheckingAccount	$670,327.63				$670,327.63	
Deposits	4,256.00				4,256.00	
Due From Other Funds		$667,265.24			667,265.24	
Debt Service Reserve A1 Bond		34,299.23			34,299.23	
Revenue A1 Bond		191,131.19			191,131.19	
Revenue A2 Bond		97,501 .18			97,501.18	
PrepaymentA2 Bond		351,286.00			351,286.00	
Debt Service Reserve A2 Bond		15,700.77			15,700.77	
lnterest A1 Bond		0.02			0.02	
Due From Other Governmental Units		619,329.66			619,329.66	
Acquisition/Construction A2 Bond	 		 		$693,061.17	 		693,061.17	
Total Current Assets	$674,583.63	$1,976,513.29	$693,061.17	$0.00	$3,344,158.09	
Total Assets	 	$674,583.63		     $1 ,976,513.29	- $693,061.17		$0.00		$3,344,158.09	
			Liabilities and NetAssets					
Current Liabilities Due To Other Funds	
$667,265.24						
$667,265.24	
Due To Other Governmental Units	135.98						135.98	
Tota! Current Liabilities	$667,401.22		$0.00	$0.00		$0.00		$667,401.22	

Total Liabilities	
 	$667,401.22		
$0.00	$0.00		
$0.00		
$667,401.22	

NetAssets
NetAssets - General Government	$6,979.39		$6,979.39	
Current Year NetAssets - General Government	203.02		203.02	
Net Assets, Unrestricted		$1 ,053,822.46	1,053,822.46	

--· ···----

5/31/18
10:39:10AM

Southern Grove CDD #5 Statement of Financial Position (Columnar Landscape)
As of 5/31/2018 

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

Total Liabilities and Net Assets

General Fund

Bond Fund	Construction Fund
922,690.83

 	$7,182.41	 $1,976,513.29	 	$693,061.17	 	$0.00	$2,676,756.87

$674,583.63

$1 ,976,513.29

$693,061.17

$0.00	$3,344,158.09

$759,561.78 (66,500.61)

Enterprise	Total Fund
922,690.83
759,561 .78
(66,500.61) 

    ,,..=--�--------------'-"'- ""····•···. _,...

5/31/18	Southern Grove CDD #5
10:41 :09AM	Statement ofActivities (YTD) (Columnar, By SubType Landscape) As of 5/31/2018
General Fund	Bond Fund	Construction	Enterprise Fund	Total
Fund

Revenues

On-Ro!! Assessments	$154,890.35	$1 54,890.35

On-Roll Assessments			$700,976.64						700,976.64	
Off-Roll Assessments			351,286.00						351,286.00	
Total Revenues	$1 55,1 79.35		$1 ,052,262.64		$0.00		$0.00		$1,207,441.99	

Other Income & Other Financing Sources	289.00	289.00

Expenses
Supervisor Fees	$564.20	$564.20	
Trustee Services	6,369.38	6,369.38	
Management	15,507.90	15,507.90	
Field Management	29,333.36	29,333.36	
Engineering	4,491.30	4,491.30	
District Counsel	2,739.97	2,739.97	
Financial Advisor	30,000.00	30,000.00	
Audit	6,200.00	6,200.00	
Travel and Per Diem	30.46	30.46	
Postage & Shipping	17.37	1 7.37	
Copies	397.05	397.05	
Legal Advertising	70.00	70.00	
Meeting Room	77.94		
Web Site Maintenance	1,000.00	1 ,000.00	
Dues, Licenses, and Fees	1 75.00	175.00	
Security	3,472.00	3,472.00	
Electric	1 0,581.27	1 0,581.27	
General Liability & Property	8,156.00	8,156.00	
Building Maintenance	272.50	272.50	
Fountain Maintenance & Chemicals	1 ,419.80	1,41 9.80	
Irrigation Parts	1,729.14	1 ,729.14	
Lake Maintenance	2,400.00	2,400.00	
Landscaping Maintenance & Material	24,976.00	24,976.00	
Contingency	4,322.07	4,322.07	
Pest Control	500.00	500.00	
Streetlights	1 73.62	1 73.62
Interest Payments -A1 bond-DI	$88,933.33	88,933.33
Interest Payments - A2 bond-Cl	40,710.00	40,710.00
Capital Expenditures	$67,328.40	67,328.40

Total Expenses	$1 54,976.33	$129,643.33	$67,328.40	$0,00	$351,948.06

Other Revenues {Exi:2enses} & Gains (Losses}
Interest Income	$46.81	$46.81

••"•• =         •-�,-- ----••••�  ••   .,   ..• 	L..�c=-:C, .  .      ••-• -��-•-•

5/31/18
10:41:09 AM

Southern Grove CDD #5
Statement ofActivities (YTD) (Columnar, By SubType Landscape) As of 5/31/2018

Interest Income Interest Income

General Fund	Bond Fund

24.71

Construction	Enterprise Fund Fund

$827.79

Total

24.71
827.79

Total Other Revenues (Expenses) & Gains (Losses)

$0.00	$71.52

$827.79

$0.00

$899.31

Change In Net Assets	$203.02	$922,690.83	($66,500.61)	$0.00		$856,393.24	
Net Assets At Beginning OfYear	 	$6,979.39	     $1,053,822.46	$759,561.78	$0.00		$1, 820,363.63	

Net Assets At End Of Year	
$7,182.41	
$1,976,513.29	
$693,061.17	
$0.00		
$2,676,756.87	

�. -----·,··-·~·

occ=  �-----==   ···-     c-; .,,         -�'c�O"::',",. ,.,,

5/31/18
10:42:39 AM

Revenues
On-Roll Assessments

Southern Grove CDD #5
Income Statement
(Original Budget to Actual Comparison) For the period of 5/1/2018 Through 5/31/2018 
Fund: (001) General Fund
Current Period

 	Actual	Budget	Variance	%

$23,584.61	$24,948.75	$(1,364.14)

Year To Date
Actual	Budget	Variance	%

$154,890.35	$199,590.00	$(44,699.65)	(22.4)%

Other Income & Other Financing Sources Net Revenues
General & Administrative Exeenses Supeivisor Fees
Trustee Services
Management
Field Management Engineering Dissemination Agent District Counsel Financial Advisor Audit

 	0.00 	0.00 	0.00 	0.0 
$23,584.61	$24,948.75	$(1,364.14)	(5.5)%

$61.55	$66.67	$5.12	7.7 %
0.00	583.33	583.33	100.0
1,938.50	1 ,925.00	(13.50)	(0.7)
3,666.67	3,666.67	0.00	0.0
0.00	458.33	458.33	1 00.0
0.00	333.33	333.33	1 00.0
523.65	458.33	(65.32)	(14.3)
10,000.00	3,333.33	(6,666.67)	(200.0)
0.00	500.00	500.00	100.0

 	289.00 	0.00 	289.00 	0.0 
$155,179.35	$199,590.00	$(44,410.65)	(22.3)%

$564.20		$533.36		$(30.84)	(5.8)% 6,369.38	4,666.64	(1,702.74)		(36.5)
15,507.90	15,400.00	(107.90)	(0.7)
29,333.36	29,333.36	0.00	0.0
4,491.30	3,666.64	(824.66)	(22.5)
0.00	2,666.64	2,666.64	1 00.0
2,739.97	3,666.64	926.67	25.3
30,000.00	26,666.64	(3,333.36)	(12.5)
6,200.00	4,000.00	(2,200.00)	(55.0)

Travel and Per Diem
Telephone

21.61	1 3.75	(7.86)	(57.2)
0.00	2.08	2.08	100.0

30.46	110.00
0.00	1 6.64

1 6.64

72.3
100.0

Postage & Shipping

13.89	4.17	(9.72)	(233.1)

17.37	33.36	15.99	47.9

Copies

206.44

20.83	(185.61)	(891.1)

397.05	166.64	(230.41)	(138.3)

Legal Advertising Miscellaneous Meeting Room Office Supplies
Web Srte Maintenance Dues, Licenses, and Fees Security
Electric
General Liability & Property Building Maintenance
Fountain Maintenance & Chemicals
Irrigation Irrigation Parts
Lake Maintenance
Landscaping Maintenance & Material Contingency
Hydril!a Control Pest Control Streetlights

0.00	62.50	62.50	1 00.0
0.00	666.67	666.67	1 00.0
12.50	13.33	0.83	6.2
0.00	2.50	2.50	1 00.0
125.00	125.00	0.00	0.0
0.00	14.58	14.58	100.0
434.00	541.67	1 07.67	19.9
2.467.30	2,500.00	32.70	1.3
0.00	718.33	718.33	100.0

a.a

272.50	208.33	(64.17)	(30.8)
239.00	0.00	(239.00)
0.00	980.00	980.00	100.0
0.00	1 66.67	1 66.67	100.0
480.00	500.00	20.00	4.0
3,122.00	5,833.33	2,711.33	46.5
0.00	1,083.33	1 ,083.33	100.0
0.00	166.67	166.67	100.0
0.00	0.00	0.00	0.0
0.00	0.00	0.00	0.0

70.00	500.00	430.00	86.0
0.00	5,333.36	5,333.36	100.0
77.94	106.64	28.70	26.9
0.00	20.00	20.00	100.0
1,000.00	1,000.00	0.00	0.0
175.00	11 6.64	(58.36)	(50.0)
3,472.00	4,333.36	861.36	19.9
10,581.27	20,000.00	9,418.73	47.1
8,156.00	5,746.64	(2,409.36)	(41.9)
272.50	1,666.64	1 ,394.14	83.6
1 ,419.80	0.00	(1 ,419.80)	0.0
0.00	7,840.00	7,840.00	100.0
1,729.14	1 ,333.36	(395.78)	(29.7)
2,400.00	4,000.00	1 ,600.00	40.0
24,976.00	46,666.64	21,690.64	46.5
4,322.07	8,666.64	4,344.57	50.1
0.00	1,333.36	1,333.36	100.0
500.00	0.00	(500.00)	0.0
173.62	0.00	(173.62)	0.0

5/31/18
10:42:39AM	Southern Grove CDD #5
(Original Budget toActual Comparison)		
	For the period of 5/1/2018 Through 5/31/2018		
	Fund: (001) General Fund		
	Current Period
Actual	Budget	Variance	%	
Actual	Year To Date Bud get	
Variance	
%	
Total General & Administrative Expenses	$23,584.61	$24,948.73	$1,364.12	5.5 %	$164,976.33	$199,589.84	$44,613.51	22.4 %	

Income Statement

 	$23,584.61	 	$24,948.73

$0.00	$0.02

 	$1,364.12	 	5.5 %
$(0.02)	(100.0)%

$164-,97-6.33-   	$199,589.84

$44,613.51

$203.02

$0.16	 	$202.86

22.4 %
1 26787.5 %

Total Expenses
Net Income (Loss)

5/31/18	Southern Grove CDD #5
(Original Budget to Actual Comparison)		
For the period of 5/1/2018 Through 5/31/2018 			
Fund: (200) Bond Fund			
Current Period
Actual	Budget	Variance	%	
Actual	YearTo Date
Budget	Variance	%	

10:43:26AM	Income Statement

Revenues
On-RollAssessments	$9,405.88	$58,359.01		$(48,953.13)		(83.9)%		$700,976.64		$466,872.08		$234,104.56		50.1 %	
Off-Roll Assessments	0.00

	0.00	
	0.00		0.0		351,286.00		0.00		351,286.00		0.0	
Net Revenues	$9,405.88	$58,359.01		$(48,953.13)		{83.9)%		$1, 052,262.64		$466,872.08		$585,390.56		125.4 %	
General & Administrative Ex1;;1enses															
Interest Payments - A1 bond-DI	$0.00	$88,208.33		$88,208.33		1 00.0 %		$88,933.33		$176,416.67		$87,483.34		49.6 %	
Interest Payments -A2. bond-Cl	0.00	40,378.12		40,378.12		100.0		40,710.00		80,756.25		40,046.25		49.6	
Other DebtService Costs	0.00	36,927.93		36,927.93		100.0		0.00		295,423.44		295,423.44		100.0	
Total General & Administrative Expenses	$0.00	$165,514.38		$165,514.38		100.0 %		$129,643.33		$552,596.36		$422,953.03		76.5 %	
Total Expenses		$165,514.38		$165,514.38		100.0 %		$129,643.33		$552,596.36		$422,953.03		76.5 %	
Income (Loss)from Operations	$9,405.88	$(107,155.37)		$11 6,561.25		108.8 %		$922,619.31		$(85,724.28)		$1,008,343.59		1176.3 %	
Other Income (Expense)
Interest Income	
$0.00	
SO.OD		
SO.OD		
0.0 %		
$46.81		
$0.00		
$46.81		
0.0 %	
Interest Income	0.00		0.00		0.00		0.0		24.71		0.00		24.71		0.0	
Total Other Income (Expense)	$0.00		$0.00		$0.00		0.0 %		$71.52		$0.00		$71.52		0.0 %	
Net Income (Loss)	$9,405.88		____1{107,155.37)		$116,561.25		108.8 %		$922,690.83		_!(85,724,28)		$1,008,415.11		1176.3 %	

5/31/18
1 0:45:1 3AM					Southern Grove CDD #5
GL Entry Report - Batch Order			Page: 1	
					Year: All / Date: Greater Than or Equal To 5/1/2018				
Entry #	Date	Document	Job	Account	Description	Debits	Credits	Balance	
BATCH:   482	JOURNAL:   JE	STATUS:    Posted	PERIOD:	2018 • 8	CREATED: 05/30/18 byAM	-	
2460	05/31/18	Developer Tx pymt	200-133-0000-00-01	Developer TxRev	$9,405.88	S0.00	$9,405.88	
2461	05/31/18	Developer Tx pymt	200-032-5200-00-01	Developer TxRev	$0.00	$9,405.88	S0.00	
BATCH 482 TOTALS:	$9,405.88	$9,405.88	$0.00
-	-

2462	05/31/18	AR126 Supervisors	001-051-1000-13-01	AR126 MayZ018 AllocR&E	$61.55	$0.00	$61.55	
2463	05/31/18	AR126 Mgmt	001-051-3000-31-02	AR126 May2018 AllocR&E	$1 ,938.50	$0.00	$2,000.05	
2464	05/31/18	AR126 Field Mgmt	001-051-3000-31-03	AR126 MayZ018 AllocR&E	$3,666.67	$0.00	$5,666.72	
2465	05/31/18	AR126 Atty	001-051-3000-31-08	AR126 May2018 AllocR&E	$523.65	$0.00	$6,1 90.37	
2466	05/31/18	AR126 Fin Adv	001-051-3000-31-15	AR126 May201 8 AllocR&E	$10,000.00	$0.00	S16,1 90.37	
2467	05/31/18	AR126 Travel	001-051-3000-40-01	AR126 MayZ018 AllocR&E	$21.61	$0.00	$16,211.98	
2468	05/31/18  AR126 Postage	001-051-3000-42-01	AR126 May2018 AllocR&E	$13.89	$0.00	S16,225.87	
2469	05/31/18	AR126 Copies	001-051-3000-47-01	AR126 MayZ018 AllocR&E	$206.44	S0.00	$16,432.31	
2470	05/31/18	AR126 Meeting Rm	001-051-3000-49-05	AR126 MayZ018 AllocR&E	$12.50	$0.00	$16,444.81	
2471	05/31/18	AR126 Web Hosting	001-051-3000-49-11	AR126 May2018 AllocR&E	$125.00		$0.00		$16,569.81	
2472	05/31/18	AR126 Security	001-052-9000-34-01	AR126 MayZ018 AllocR&E	$434.00		$0.00		$17,003.81	
2473	05/31/18	AR126 Electric	001-053-1 000-43-01	AR126 May201 8 AllocR&E	$2,467.30		$0.00		$19,471.11	
2474	05/31/18	AR126 Building Maint	001-053-9000-46-02	AR126 May2018 AllocR&E	$272.50		$0.00		$1 9,743.61	
2475	05/31/18	AR126 Fount Maint	001-053-9000-46-05	AR126 May2018 AllocR&E	$239.00		$0.00		$19,982.61	
2476	05/31/18	AR126 Lake Maint	001-053-9000-46-08	AR126 May2018 AllocR&E	$480.00		$0.00		$20,462.61	
2477	05/31/18	AR126 Landscape	001-053-9000-46-09	AR126 MayZ018 AllocR&E	$3,122.00		$0.00		S23,584.61	
2478	05/31/18	AR126Tax Rev	001-032-5200-00-01	AR126 MayZ018 AllocR&E	$0.00		$23,584.61		$0.00	
				BATCH 483 TOTALS:	$23,584.61		$23,584.61		$0.00	
				TOTAL OF ALL JOURNAL(S):	$32,990.49		$32,990.49			

BATCH:   483	JOURNAL:  JE	STATUS:    Posted	PERIOD:	2018 - 8	CREATED: 05/30118 byAM	�-

$77.94

5/31/18	Southern  Grove CDD #5	Page: 1
10:28:19 AM	GL Trial Balance Worksheet
For The Period of 1 0/1/2017 through 5/31/2018
Balances
Account	Description	Beginning	Debits	Credits	Ending	Adjustments	
001-032-5200-00-01	On-Roll Assessments	S0.00	$85.98	$154,976.33	($154,890.35)		
001-036-9900-00-01	Other Income & Other Financing Sources	S0.00	$0.00	$289.00	($289.00)		
001-051-1 000-13-01	Supervisor Fees	S0.00	$564.20	$0.00	$564.20		
001-051-3000-31-01	Trustee Services	$0.00	$6,369.38	$0.00	$6,369.38		
001-051-3000-31-02	Management	$0.00	$15,507.90	$0.00	$15,507.90		
001-051 -3000-31-03	Field Management	$0.00	$29,333.36	$0.00	$29,333.36		
001-051 -3000-31-04	Engineering	S0.00	$4,491.30	$0.00	$4,491.30		
001-051-3000-31-08	District Counsel	S0.00	$2,739.97	$0.00	$2,739.97		
001-051-3000-31-15	Financial Advisor	$0.00	$30,000.00	$0.00	$30,000.00		
001-051 -3000-32-01	Audit	$0.00	$6,200.00	$0.00	$6,200.00		
001-051-3000-40-01	Travel and Per Diem	$0.00	S30.46	$0.00	$30.46		
001-051-3000-42-01	Postage & Shipping	$0.00	$17.37	$0.00	$17.37		
001-051-3000-47-01	Copies	$0.00	$397.05	$0.00	$397.05		
001-051-3000-48-01	Legal Advertising	$0.00	S70.00	$0.00	$70.00		
001-051-3000-49-05	Meeting Room	$0.00	$77.94	$0.00			
001-051 -3000-49-11	Web Site Maintenance	$0.00	$1,000.00	$0.00	$1,000.00		
001-051 -3000-54-01	Dues, Licenses, and Fees	$0.00	$175.00	$0.00	$175.00		
001-052-9000-34-01	Security	$0.00	$3,472.00	$0.00	$3,472.00		
001-053-1 000-43-01	Electric	$0.00	$1 0,581 .27	$0.00	$10,581 .27		
001-053-9000-45-01	General Liability & Property	$0.00	$8,156.00	$0.00	$8,1 56.00		
001-053-9000-46-02	Building Maintenance	$0.00	$272.50	$0.00	$272.50		
001-053-9000-46-05	Fountain Maintenance & Chemicals	$0.00	$1,419.80	so.co	$1 ,419.80		
001-053-9000-46-07	Irrigation Parts	$0.00	$1 ,729.14	$0.00	$1 ,729.14		
001-053-9000-46-08	Lake Maintenance	$0.00	$2,400.00	$0.00	$2,400.00		
001 -053-9000-46-09	Landscaping Maintenance & Material	$0.00	$24,976.00	$0.00	$24,976.00		
001 -053-9000-46-1 5	Contingency	$0.00	$4,322.07	$0.00	$4,322.07		
001-053-9000-46-33	Pest Control	$0.00	$500.00	$0.00	$500.00		
001-054-1000-43-02	Streetlights	$0.00	$515.62	$342.00	$173.62		
001-101-0000-00-01	General Checking Account	$670,038.63	$258,289.00	$258,000.00	$670,327.63		
001-1 33-0000-00-01	Due From Other Governmental Units	$0.00	$8,156.00	$8,156.00	$0.00		
001-155-0000-00-01	Prepaid Expenses	$8,156.00	$0.00	$8,156.00	$0.00		
001-1 56-0000-00-01	Deposits	$4,256.00	so.co	$0.00	$4,256.00		
001 -202-0000-00-01	Accounts Payable	$0.00	$258,000.00	$258,000.00	$0.00		
001-207-0000-00-01	Due To Other Funds	($667,265.24)	$258,000.00	$258,000.00	(S667,26524)		
001 -208-0000-00-01	Due To Other Governmental Units	($8,206.00)	$8,156.00	$85.98	($135.98)		
001 -277-0000-00-01	NetAssets - General Government		$0.00	$0.00	($6,979.39)		

5/31/18
1 0:28:1 9 AM

Southern Grove CDD #5
GL Trial Balance Worksheet
For The Period of 1 0/1/2017 through 5/31/2018 

Balances

Page: 2

Account	Description

Inactive accounts are marked and appear in grey.

Beginning

TOTALS:	$0.00

Debits	Credits	Ending	Adjustments

$946,005.31	$946,005.31	$0.00

5/31/18
10:29:06AM

Account
200-032-5200-00-01
200-032-5200-00-02
200-036-11 00-00-01
200-036-1 1 00-00-02
200-051-7000-72-01
200-051-7000-72-02
200-11 5-0000-00-01
200-131-0000-00-01
200-133-0000-00-01
200-1 51-0000-00-01
200-151-0000-00-02
200-1 51-0000-00-04
200-151 -0000-00-05
200-151 -0000-00-07
200-151-0000-00-1 1
200-276-0000-00-01

Southern Grove COD #5 GL Trial Balance Worksheet
For The Period of 1 0/1/2017 through 5/31/2018

Description	Beginning	Debits	Credits	Ending	Adjustments	
On-Roll Assessments	$0.00	$0.00	$700,976.64	($700,976.64)		
Off-Roll Assessments	$0.00	$0.00	$351,286.00	($351,286.00)		
Interest Income	$0.00	$0.00	$46.81	($46.81) 		
Interest Income	$0.00	$0.00	S24.71	($24.71)		
Interest Payments - A1 bond-DI	$0.00	$88,933.33	$0.00	S88,933.33		
Interest Payments - A2 bond-Cl	$0.00	$40,710.00	$0.00	$40,710.00		
Accounts Receivable	$40,710.00	SO.DO	$40,710.00	$0.00		
Due From Other Funds	$667,265.24	$258,000.00	$258,000.00	$667,265.24		
Due From Other Governmental Units	$1 76,353.02	$700,976.64	$258,000.00	$619,329.66		
Debt Service Reserve A1 Bond	$34,299.23	$0.00	SO.DO	$34,299.23		
Debt Service Reserve A2 Bond	$1 5,700.77	$0.00	$0.00	$15,700.77		
RevenueA1 Bond	$1 03,461.18	$1 76,463.77	$88,793.76	$191,131.19		
Revenue A2 Bond	$1 5,893.47	$122,317.71	$40,710.00	$97,501 .18 		
InterestA1 Bond	$139.55	S0.04	$139.57	$0.02		
PrepaymentA2 Bond	$0.00	$351 ,286.00	$0.00	$351,286.00		
NetAssets, Unrestricted	($1,053,822.46)	S0.00	$0.00	($1,053,822.46)		

Balances

Page: 1

TOTALS:	$0.00	$1,738,687.49	$1,738,687.49

Inactive accounts are marked and appear in grey.

5/31 /18
1 0:36:22AM

Southern Grove COD #5
GL Trial Balance Worksheet
For The Period of 1 0/1/2017 through 5/31/2018 

Balances

Page: 1

Account	Description		Beginning	Debits	Credits	Ending	Adjustments	
300-036-11 00-00-01	Interest Income		so.co	$0.00	$827.79	($827.79)		
300-053-9000-63-01	Capital Expenditures		$0.00	$67,328.40	$0.00	$67,328.40		
300-151-0000-00-02	Acquisition/Construction A2. Bond		$759,561.78	$827.79	$67,328.40	$693,061.17		
300-276-0000-00-01	NetAssets, Unrestricted		($759,561.78)	$0.00	$0.00	($759,561.78)		
		TOTALS:	$0.00	$68,156.19 	$68,156.19	$0.00		

Inactive accounts are marked and appear in grey.

5131/18	Southern Grove CDD #6
11 :21:26AM	Statement of Financial Position
(Columnar Landscape) As of 5/31/2018 

General Fund	Bond Fund	Construction	Enterprise	Total
Fund	Fund

Assets

Current Assets
General Checking Account	$50.00							$50.00	
Total Current Assets	$50.00		$0.00	$0.00		$0.00		$50.00	
Total Assets	$50.00		$0.00	$0.00		$0.00		$50.00	
			
Liabilities and Net Assets						
Current Liabilities
Due To Other Governmental Units	
$50.00							
$50.00	
Total Current Liabilities	$50.00		$0.00	$0.00		$0.00		$50.00	
Total Liabilities	$50.00		$0.00	$0.00		$0.00		$50.00	

$50.00

$0.00

$0.00

$0.00

$50.00

Total Liabilities and Net Assets

5/31/18	Southern Grove COD #6
11:22:40AM	Statement ofActivities (YTD) (Columnar, By SubType Landscape) As of 5/31/2018 
General Fund	Bond Fund	Construction	Enterprise Fund	Total
Fund
Revenues

On-Roll Assessments	$15,904.06								$15,904.06	
Total Revenues	$15,904.06		$0.00		$0.00		$0.00		$15,904.06	

Exgenses

Supervisor Fees	$327.16								$327.16	
Management	6,978.42								6,978.42	
Engineering	4,491.17								4,491 .17	
District Counsel	2,739.64								2,739.84	
Travel and Per Diem	30.40								30.40	
Postage & Shipping	17.28								1 7.28	
Copies	396.92								396.92	
Legal Advertising	70.00								70.00	
Meeting Room	77.87								77.87	
Web Site Maintenance	600.00								600.00	
Dues, Licenses, and Fees	1 75.00								175.00	
Total Expenses

Other Revenues(Expenses) & Gains (Losses)	$15,904.06		$0.00		$0.00		$0.00		$1 5,904.06	
Total Other Revenues (Expenses) & Gains (Losses)	
$0.00		$0.00		$0.00	$0.00	$0.00	
Change In NetAssets	$0.00		$0.00		$0.00	$0.00	$0.00	
NetAssets At Beginning Of Year	$0.00		$0.00		$0.00	$0.00	$0.00	

Net Assets At End OfYear	
$0.00		
$0.00		
$0.00	
$0.00	
$0.00	

5/31/18	Southern Grove COD #6
11 :23:32 AM	Income Statement
(Original Budgetto Actual Comparison)    For the period of 5/1/2018 Through 5/31/2018 

Revenues

Current Period	YearTo Date
Actual	Budget	Variance	%	Actual	Budget	Variance	%

On�RollAssessments	$1,752.98	$3,150.42	$(1,397.44)	$15,904.06	$25,203.36	$(9,299.30)	(36.9)%	
Net Revenues	$1,752.98	$3,150.42	$(1,397.44)	$15,904.06	$25,203.36	$(9,299.30)	(36.9)%	
General & Administrative Ex�nses
Supervisor Fees	$27.69	$66.67	$38.98	58.5 %	$327.16	$533.36	$206.20	38.7 %	
Management	872.30	875.00	2.70		6,978.42	7,000.00	21.58	0.3	
Engineering	0.00	458.33	458.33	1 00.0	4,491.17	3,666.64	(824.53)	(22.5)	
District Counsel	523.62	458.33	(65.29)	(14.2)	2,739.84	3,666.64	926.80	25.3	
Audit	0.00	41 6.67	416.67	1 00.0	0.00	3,333.36	3,333.36	100.0	
Travel and Per Diem	21.59	13.75		(57.0)	30.40	110.00	79.60	72.4	
Telephone	0.00	2.08	2.08	1 00.0	0.00	16.64	16.84	100.0	
Postage & Shipping	13.89	4.17	(9.72)	(233.1)	17.28	33.36	16.08	48.2	
Copies	206.39	20.83	(185.56)	(890.8)	396.92	1 66.64	(230.28)	(138.2)	
Legal Advertising	0.00	62.50	62.50	1 00.0	70.00	500.00	430.00	86.0	
Miscellaneous	0.00	666.67	666.67	1 00.0	0.00	5,333.36	5,333.36	100.0	
Meeting Room	1 2.50	13.33	0.83	6.2	n.87	1 06.64	28.77	27.0	
Office Supplies	0.00	2.50	2.50	1 00.0	0.00	20.00	20.00	100.0	
Web Site Maintenance	75.00	75.00	0.00	0.0	600.00	600.00	0.00	0.0	
Dues, Licenses, and Fees	0.00	1 4.58	1 4.58	1 00.0	175.00	11 6.64	(58.36)	(50.0)	
Total General & Administrative Expenses	$1,752.98	$3,150.41	$1,397.43	44.4 %	$15,904.06	$25,203.28	$9,299.22	36.9 %	
Total Expenses	$1,752.98	$3,150.41	$1,397.43	44.4 %	$15,904.06	$25,203.28	$9,299.22	36.9 %	
Net Income {Loss)	$0.00	$0.01	$(0.01)	(100.0)%	$0.00	 	$0.08		$(0.08)	(100.0)%	

5/31/18	Southern Grove COD #6	Page: 1
11 :25:00AM	GL Entry Report - Batch Order
Year: All / Date: Greater Than or Equal To 5/1/2018 
Entry#	Date	Document	Job	Account	Description	Debits	Credits	Balance
BATCH:    176	JOURNAL: JE	STATUS:     Posted	PERIOD:	2018 - 8	CREA�D: 05/30/18 by AM	���	-
1109	05/31/18  AR126 Supervisors	001-051-1000-13-01	AR126 May2018 AllocR&E	$27.69	S0.00	$27.69
1110	05/31/18  AR126 Mgmt	001-051-3000-31-02	AR126 May2018 AllocR&E	$872.30	$0.00	$899.99
1111	05/31/18  AR126 Atty	001-051-3000-31-08	AR126 May2018 AllocR&E	S523.62	$0.00	$1 ,423.61
1112	05/31/18  AR126 Travel	001-051-3000-40-01	AR126 May2018 AllocR&E	$21.59	$0.00	$1 ,445.20
1113	05/31/18  AR126 Postage	001-051-3000-42-01	AR126 May2018 AllocR&E	$13.89	so.co	$1,459.09
1114	05/31/18  AR126 Copies	001-051-3000-47-01	AR126 May2018 AllocR&E	$206.39	so.co	S1,665.48
1115	05/31/18  AR126 Meeting Rm	001-051-3000-49-05	AR126 May2018 AllocR&E	$12.50	$0.00	S1 ,677.98
1116	05/31/18   AR126 Web Hosting	001-051-3000-49-11	AR126 May2018 AllocR&E	$75.00	so.co	$1 ,752.98
1117	05/31/18   AR126 Tax Rev	001-032-5200-00-01	AR126 May2018 AllocR&E	$0.00	$1,752.98	$0.00
BATCH 176 TOTALS:	$1,752.98	$1,752.98	$0.00 TOTAL OF ALL JOURNAL(S):	$1,752.98	$1,752.98

5/31/18	Southern Grove COD #6	Page: 1
11:1 8:59AM	GL Trial Balance Worksheet
For The Period of 10/1/2017 through 5/31/2018
Balances

Account	Description		Beginning		Debits		Credits	Ending	Adjustments	
001-032-5200-00-01	On-Roll Assessments		$0.00		$0.00		$15,904.06	($15,904.06)		
001-051-1 000-13-01	Supervisor Fees		$0.00		$327.16		$0.00	$327.16		
001-051 -3000-31-02	Management		$0.00		$6,978.42		$0.00	$6,978.42		
001-051-3000-31-04	Engineering		SO.OD		$4,491.17		$0.00	$4,491.17		
001-051-3000-31-08	District Counsel		$0.00		$2,739.84		$0.00	$2,739.84		
001-051-3000-40-01	Travel and Per Diem		$0.00		$30.40		$0.00	S30.40		
001-051-3000-42-01	Postage & Shipping		$0.00		S17.28		$0.00	$17.28		
001-051-3000-47-01	Copies		$0.00		$396.92		SO.DO	$396.92		
001-051 -3000-48-01	Legal Advertising		$0.00		S70.00		SO.OD	$70.00		
001-051-3000-49-05	Meeting Room		$0.00		S77.87		$0.00	S77.87		
001-051 -3000-49-11	Web Site Maintenance		$0.00		$600.00		$0.00	$600.00		
001-051-3000-54-01	Dues, Licenses, and Fees		$0.00		$175.00		$0.00	$175.00		
001-101 -0000-00-01	General Checking Account		$50.00		$0.00		$0.00	$50.00		
001-208-0000-00-01	Due To Other Governmental Units		($50.00)		$0.00		$0.00	($50.00)		
		TOTALS:	$0.00		$15,904.06		$15,904.06	$0.00		

Inactive accounts are marked and appear in grey.