FRONTERRA COMMUNITY DEVELOPMENT DISTRICT
Suite 100, 707 Orchid Drive
Naples, FL 34102
November 16. 2022 Board of Supervisors
Fronterra Community Development District Dear Board Members:
The Special Meeting of the Board of Supervisors of the Fronterra Community Development District will be held on November 16, 2022 at 6:00 p.m., at the Courtyard by Marriott, 3250 Tamiami Trail North, Naples, Florida 34103. The Special Board Meeting agenda is as follows:

Call to Order/Roll Call
Public Comment Period

GENERAL DISTRICT ITEMS
Consideration of Matters Related to November 2022 Landowners’ Election

Consideration of Resolution 2022-11, Canvassing the Results of the November 16, 2022 Landowners Election	Exhibit 1

Administration of Oath of Office to Newly Appointed Supervisors

Consideration of Resolution 2022-12, Electing the Officers of the
District	Exhibit 2

Guide to Sunshine Amendment and Code of Ethics for Public Officers and Employees
Membership, Obligations and Responsibilities
Financial Disclosure Forms
Form 1: Statement of Financial Interests
Form 1X: Amendment to Form 1, Statement of Financial Interests
Form 1F: Final Statement of Financial Interests
Form 8B: Memorandum of Voting Conflict

Board of Supervisors
Fronterra Community Development District November 19, 2020 Meeting Agenda
Page 2

ADMINISTRATIVE MATTERS

Consideration of August 17, 2022 Meeting Minutes	Exhibit 3

Consideration of Grau & Associates FY 2022-2023 Audit Engagement
Letter	Exhibit 4

Consideration of Resolution 2022-13, Series 2017 Bonds Project Completion Certification	Exhibit 5

ORGANIZATIONAL MATTERS

None to be Considered at this Time.

BUDGETARY MATTERS
Consideration of October 2022 Financial Statements	Exhibit 6

FINANCING MATTERS

None to be considered at this time.

OTHER MATTERS

Staff Reports

District Manager

District Counsel

District Engineer

Board Member Comments/Requests

Public Comments

Adjournment

EXHIBIT 1

RESOLUTION 2022-11

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE FRONTERRA COMMUNITY DEVELOPMENT DISTRICT CANVASSING AND CERTIFYING THE RESULTS OF THE LANDOWNER’S ELECTION OF SUPERVISORS HELD PURSUANT TO SECTION 190.006(2), FLORIDA STATUTES, AND PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, the Fronterra Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Collier County, Florida; and

WHEREAS, pursuant to Section 190.006(2), Florida Statutes, a landowners meeting is required to be held within 90 days of the District’s creation and every two (2) years following the creation of the District for the purpose of electing supervisors of the District; and

WHEREAS, such landowners meeting was held on November 16, 2022, and at which the below recited persons were duly elected by virtue of the votes cast in his/her favor; and

WHEREAS, the Board of Supervisors of the District, by means of this Resolution, desire to canvas the votes and declare and certify the results of said election.

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

ELECTION RESULTS. The following persons are found, certified, and declared to have been duly elected as Supervisors of and for the District, having been elected by the votes cast in their favor as shown:

Elliot Barton	Seat 1	Votes 		
Denmarie Reid	Seat 2	Votes 		
Abe Prawiradilaga	Seat 5	Votes 		

TERMS. In accordance with Section 190.006(2), Florida Statutes, and by virtue of the number of votes cast for the Supervisors, the above-named persons are declared to have been elected for the following terms of office:

Elliot Barton	  Denmarie Reid	 Abe Prawiradilaga		

	-Year Term
	-Year Term
	-Year Term

1

EFFECTIVE DATE. This resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED THIS 16TH DAY OF NOVEMBER, 2022.

Attest:

FRONTERRA COMMUNITY DEVELOPMENT DISTRICT

 	
Secretary/Assistant Secretary	Chairman, Board of Supervisors

2

EXHIBIT 2

RESOLUTION 2022-12

A RESOLUTION OF THE BOARD OF SUPERVISORS OF FRONTERRA COMMUNITY DEVELOPMENT DISTRICT DESIGNATING THE OFFICERS OF THE DISTRICT FOR THE REMAINDER OF FISCAL YEAR 2022-2023 AND PROVIDING FOR EFFECTIVE DATE.

WHEREAS, the Board of Supervisors of Fronterra Community Development District desires to elect the below recited persons to the office specified.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF FRONTERRA COMMUNITY DEVELOPMENT DISTRICT
The following persons are appointed to the offices shown, to wit: Carlos Noguera	Chairman
Elliot Barton	Vice Chairman
Russ Weyer	Secretary
Russ Weyer	Treasurer
Denmarie Reid	Assistant Secretary
Hala Altaee	Assistant Secretary
Abe Prawiradilaga	Assistant Secretary

This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED this 16th day of November, 2022.

ATTEST:

FRONTERRA COMMUNITY DEVELOPMENT DISTRICT

 	
Secretary / Assistant Secretary	Chairman / Vice Chairman

EXHIBIT 3

FRONTERRA COMMUNITY DEVELOPMENT DISTRICT
Suite 100, 707 Orchid Drive
		Naples, FL 34102	
4
5
6	MINUTES OF MEETING
7
Board of Supervisors Meeting
Wednesday, August 17, 2022, 6:16 p.m.
Courtyard by Marriott, 3250 Tamiami Trail North, Naples FL 34103
11

Present and constituting a quorum were:		
Carlos Noguera	Board Member	
Elliot Barton	Board Member	
Denmarie Reid	Board Member	
Hala Altaee	Board Member (arrived at 6:17 p.m.)	
Also, present were:		
Russ Weyer	District Manager, Real Estate Econometrics, Inc.	
Lindsay Whelan (Via Zoom)	District Counsel, Hopping Green & Sams, P.A.	
Joe DeBono	Johnson Engineering	
Abe Prawiradilaga	Fronterra Resident	
FIRST ORDER OF BUSINESS	Call to Order and Roll Call	

12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28	Mr. Weyer called the meeting to order and proceeded with the roll call. The members in
29	attendance are as outlined above. Mr. Weyer noted that there are two public hearings at this
30	meeting and the meeting was advertised appropriately. 31
32	SECOND ORDER OF BUSINESS	Public Comments
33
34	Mr. Weyer noted that the Florida Statutes require that there be an opportunity for Public
35	Comment.
36
37	Mr. Prawiradilaga was in attendance but had no comments. 38
39
40	THIRD ORDER OF BUSINESS	Administrative Matters
41
42	Consideration of the May 25, 2022 Regular Meeting Minutes.
43
44	There was no discussion or changes suggested. 45

1

On MOTION by Mr. Barton and seconded by Ms. Altaee with all in favor, the Board of Supervisors of the Fronterra Community Development District approved the minutes of the May 25, 2022 Fronterra Community Development District Regular Meeting.

1
2
3
4
5	FOURTH ORDER OF BUSINESS
6
7

Budgetary Matters

8	Mr. Weyer requested a Board vote to open the public hearing on the District Budget for
9	Fiscal Year 2022-2023.

On MOTION by Mr. Barton and seconded by Mr. Reid with all in favor, the Board of Supervisors of the Fronterra Community Development District opened the public hearing on the District Budget and Levying of Assessments for Fiscal Year 2022-2023.

10
11
12
13
14
Mr. Weyer said that this meeting is a District Budget public hearing. Mr. Weyer then noted
that now is the opportunity for the public to comment on the budget. Mr. Prawiradilaga
was in attendance but had no comments. 18
19	Mr. Weyer then presented Resolution 2022-7. 20
Consideration of Resolution 2022-7.	The Annual Appropriation Resolution of the
Fronterra  Community  Development  District  (“District”)  relating  to	the  Annual
Appropriations and Adopting the Budgets for the Fiscal Year beginning October 1, 2022
and ending September 30, 2023; Authorizing Budget Amendments; and Providing an
Effective Date.
26
Mr. Weyer said the annual general operations & maintenance budget is $62,535 while the
annual debt service budget is $185,113. The two budgets combined total roughly $248,000.
The budget hadn’t changed from the preliminary budget adopted in May. 30
31	He said that the operations & maintenance budget is lower than last year so there was no
32	need to send out assessment increase notices. Ms. Altaee noted that the current budget is
33	in great shape. Mr. Weyer pointed out that we will have a $5,000 hit to the budget due to
34	the state-required water management needs analysis that came after the current year’s
35	budget was adopted last year. 36

On MOTION by Mr. Reid and seconded by Mr. Noguera with all in favor, the Board of Supervisors of the Fronterra Community Development District approved Resolution 2022-7, the District’s annual appropriations and adopting the budgets for fiscal year 2022-2023.

37	There was no further discussion. 38
39
40
41
42
43	Mr. Weyer requested a Board vote to close the public hearing on the District Budget for
44	Fiscal Year 2022-2023.
45

2

On MOTION by Mr. Noguera and seconded by Ms. Altaee with all in favor, the Board of Supervisors of the Fronterra Community Development District closed the public hearing on the District Budget and Levying of Assessments for Fiscal Year 2022-2023.

1
2
3
4
5	The budget letter required by and sent to Collier County by June 15th was presented by Mr.
6	Weyer.
7
8	He also presented the affidavit of publication according to the Florida Statutes. 9
10	Mr. Weyer requested a Board vote to open the public hearing on the Levying of
11	Assessments for Fiscal Year 2022-2023.

On MOTION by Mr. Noguera and seconded by Ms. Altaee with all in favor, the Board of Supervisors of the Fronterra Community Development District opened the public hearing on the Levying of Assessments for Fiscal Year 2022-2023.

12
13
14
15
16
17	Mr. Weyer next presented Resolution 2022-8. 18
Consideration of Resolution 2022-8. A Resolution of the Board of Supervisors of the
Fronterra Community Development District making a determination of Benefit and
Imposing Special Assessment for Fiscal Year 2022/2023; Providing for the Collection and
Enforcement of Special Assessments, including but not limited to Penalties and Interest
Theron; Certifying an Assessment Roll; Providing a Severability Clause; and Providing an
Effective Date.
25
Mr. Weyer explained that the resolution imposes the assessments on the assessment roll to
fund the budget.  He pointed out that the assessment total is made up of operations &
maintenance assessment and the debt assessment. The debt assessment does not change
annually while the operations & maintenance assessment changes with the adopted budget.
He also said that this year’s O&M budget has come down a little so the total assessment is
less than last year. Mr. Weyer went on to explain the mark up difference between the net
assessment and gross assessment. 33

On MOTION by Ms. Altaee and seconded by Mr. Barton with all in favor, the Board of Supervisors of the Fronterra Community Development District approved Resolution 2022-8, that makes a determination of benefit and imposes special assessments for fiscal year 2022/2023.

34	There was no further discussion. 35
36
37
38
39
40	Mr. Weyer then presented affidavit of publication and requested a motion from the Board

On MOTION by Mr. English and seconded by Mr. Noguera with all in favor, the Board of Supervisors of the Fronterra Community Development District closed the assessment levy public hearing.

41	to close the assessment levy hearing. 42
43
44
45
46
3

1	Consideration of the July 31, 2022 Financial Statements.
2
Mr. Weyer presented the District financial statements through July 2022. He said that the
District cash flow and budget to actual statements show that by year end, the District should
have a positive cash flow of just over $30,000. The equity portion of the balance sheet will
change once the assets are valued and transferred to the District. 7
8	Ms. Altaee asked what the CDD would do in case of a storm. Mr. Weyer pointed out that
9	the CDD would work with the HOA in responding to the storm cleanup. She asked about
10	how alligators are treated. Mr. Weyer said that normally that is an HOA responsibility but
11	the Florida Wildlife should be contacted. 12

On MOTION by Ms. Altaee and seconded by Mr. Barton, with all in favor, the Board of Supervisors of the Fronterra Community Development District accepted the District financial statements through July 31, 2022.

13	There was no further discussion. 14
15
16
17
18
19
20	FIFTH ORDER OF BUSINESS	Organizational Matters
21
22	Consideration of Resolution 2022-9. A Resolution of the Board of Supervisors of the
23	Fronterra Community Development District Designating the Officers of the District for FY
24	2022-2023 and Providing an Effective Date. 25
26	Mr. Weyer noted that the candidates didn’t change from the last fiscal year. 27

On MOTION by Ms. Altee and seconded by Mr. Barton with all in favor, the Board of Supervisors of the Fronterra Community Development District approved Resolution 2022-9 designating the officers of the District for FY 2022-2023.

28	There were no further comments. 29
30
31
32
33
Consideration of Resolution 2022-10. A Resolution of the Board of Supervisors of the
Fronterra Community Development District Adopting the Annual Meeting schedule for
Fiscal Year 2022-2023 and Providing for an Effective Date. 37
Mr. Weyer asked Ms. Whelan if we need to change the November 16th to November 30th

On MOTION with the date change by Mr. Noguera and seconded by Mr. Reid with all in favor, the Board of Supervisors of the Fronterra Community Development District approved Resolution 2022-10 adopting the District’s annual meeting schedule with the November 30th date change.

to allow for the two-week period after elections. 40
41
42
43
44
45
46

4

1	SIXTH ORDER OF BUSINESS	Financing Matters
2
Mr. Weyer presented the FY 2020-2021 District audit that is in the agenda package. He
pointed out that there are three areas to consider. The first is their opinion of the financial
statements which were presented fairly and follow the general accounting principles. The second
opinion was that we were in compliance with statue requirements and auditor general Rule 10.

On MOTION by Ms. Altaee and seconded by Mr. Reid with all in favor, the Board of Supervisors of the Fronterra Community Development District accepted the District’s FY 2020-2021 audit.

The third area is that there were no issues identified for this fiscal year. 8
9
10
11
12
13	SEVENTH ORDER OF BUSINESS	Construction-Related
14	Matters
15
16	There were no other construction-related matters to be considered. 17
18
19	EIGHTH ORDER OF BUSINESS	Staff Reports
20
21	6.	Staff Reports
22
23	A.	Manager’s Report –
24
Mr. Weyer reiterated about the lake algae cleanup and the pressure cleaning of the
front signage. Mr. Weyer also reported that the Quickbooks fee is increasing by $5
a month for the next fiscal year and that increase is included in the adopted budget.
Ms. Altaee asked if Quickbooks was just for our community or other communities.
Mr. Weyer said that he uses Quickbooks for other CDDs but Fronterra CDD has its
own account. He said that purchasing a government accounting program would
cost upwards of $40,000. 32
33	B.	Attorney’s Report –
34
Ms. Whelan noted that we needed to go back to Resolution 2022-10 and amend the
date back to November 16th since that was in the Landowner meeting resolution
previously adopted.

On MOTION with the date changed back to November 16th by Ms. Altaee and seconded by Mr. Barton with all in favor, the Board of Supervisors of the Fronterra Community Development District amended Resolution 2022-10 adopting the District’s annual meeting schedule with the November 16th date change.

38
39
40
41
42
43
44
45

5

1	C.	Interim Engineer’s Report –
2
3	Mr. Weyer noted Mr. Joe DeBono didn’t have anything to report. 4
5
6	NINTH ORDER OF BUSINESS	Supervisors’ Requests
7
8	There were no Supervisors’ Requests.
9	.
10
11	TENTH ORDER OF BUSINESS	Public Comments
12
13	Mr. Prawiradilaga asked about the state required survey covers the entire
14	community.	Mr. Weyer said that the survey was only required for the water
15	management system.
16
17
18	ELEVENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Barton and seconded by Mr. Noguera with all in favor, the meeting of the Board of Supervisors of the Fronterra Community Development District was adjourned.

19
20
21
22
23
24
25	 		 		
26	Secretary/Assistant Secretary	Chairperson/Vice-Chairperson	
27			
28			
29	 		 		
30	Print Name	Print Name	

6

EXHIBIT 4

October 28, 2022

To Board of Supervisors
Fronterra Community Development District 707 Orchid Drive, Suite 100
Naples, FL 34102

951 Yamato Road ▪ Suite 280 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

We are pleased to confirm our understanding of the services we are to provide Fronterra Community Development District, Collier County, Florida (“the District”) for the fiscal year ended September 30, 2022. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Fronterra Community Development District as of and for the fiscal year ended September 30, 2022. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes. This letter serves to renew our agreement and establish the terms and fee for the 2022 audit.

Accounting principles generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District’s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the District’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management’s Discussion and Analysis.
Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)

Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District’s financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject

Fronterra Community Development District	2

to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.
Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute
218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District’s compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District’s compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management’s responsibility. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also

Fronterra Community Development District	3

responsible for providing management’s views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.
With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.
Audit Procedures—General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures—Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District’s compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.

Fronterra Community Development District	4

Our fee for these services will not exceed $5,000 for the September 30, 2022 audit. The fee for each annual renewal will be agreed upon separately.

We will complete the audit within prescribed statutory deadlines, with the understanding that your employees will provide information needed to perform the audit on a timely basis.

The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.

Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate.

This agreement may be renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately.

The District has the option to terminate this agreement with or without cause by providing thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or services rendered up until the effective termination of this agreement, subject to whatever claims or off-sets the District may have against Grau & Associates.

We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2019 peer review report accompanies this letter.

We appreciate the opportunity to be of service to Fronterra Community Development District and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.

Very truly yours, Grau & Associates

Racquel McIntosh

RESPONSE:
This letter correctly sets forth the understanding of Fronterra Community Development District. By: 	
Title: 	

Date: 	

Fronterra Community Development District	5

EXHIBIT 5

RESOLUTION 2023-13

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE FRONTERRA COMMUNITY DEVELOPMENT DISTRICT ACCEPTING THE CERTIFICATION OF THE DISTRICT ENGINEER THAT THE SERIES 2017 PROJECT IS COMPLETE; DECLARING THE SERIES 2017 PROJECT COMPLETE; FINALIZING THE SPECIAL ASSESSMENTS SECURING THE DISTRICT’S SERIES 2017 BONDS; PROVIDING FOR A SUPPLEMENT TO THE IMPROVEMENT LIEN BOOK; PROVIDING FOR SEVERABILITY, CONFLICTS, AND AN EFFECTIVE DATE.

WHEREAS, the Fronterra Community Development District (“District”) was established by Ordinance No. 2016-28, effective as of September 29, 2016, by the Board of County Commissioners of Collier County, Florida, for the purpose of providing infrastructure improvements, facilities, and services to the lands within the District as provided in Chapter 190, Florida Statutes (the “Act”); and

WHEREAS, the Board of Supervisors (the “Board”) of the District adopted Resolution Nos. 2017-22 and 2017-33 on October 20, 2016 and February 16, 2017, respectively, authorizing the issuance of not to exceed $5,375,000 in aggregate principal amount of its Capital Improvement Revenue Bonds to finance all or a portion of the design, acquisition and construction costs of certain improvements pursuant to the Act;

WHEREAS, the District duly authorized and issued Fronterra Community Development District Capital Improvement Revenue Bonds, Series 2017 (the “Series 2017 Bonds”) in the aggregate principal amount of $2,685,000, for the purpose of funding a portion of the construction, installation, and acquisition of public infrastructure, improvements, and services (the “Series 2017 Project”), as identified and described in that certain Engineer’s Report dated December 9, 2016, and the First Supplemental Engineer’s Report - 2017 Project, dated March 3, 2017 (collectively, the “Engineer’s Report”); and

WHEREAS, the Engineer’s Report estimates capital costs totaling $4,679,418.73 for the Series 2017 Project (the “Total Project Costs”); and

Whereas, on December 8, 2016, the Board adopted Resolution 2017-26, declaring that such Total Project Costs would be defrayed by the imposition of special assessments pursuant to Chapters 170 and 190, Florida Statutes, and that such special assessments would be paid in annual installments commencing in the year in which the special assessments were confirmed; and

Whereas, on January 11, 2017, the Board, after notice and public hearing, met as an Equalizing Board pursuant to the provision of Section 170.08, Florida Statutes, and adopted Resolution 2017-31, as supplemented, authorizing the projects described therein, equalizing and levying special assessments to defray all or a portion of the Total Project Costs and providing that this levy shall be a lien on the property so assessed co-equal with

1

the lien of all state, county, district, municipal or other governmental taxes, all in accordance with Section 170.08, Florida Statutes; and

WHEREAS, the Series 2017 Project specially benefits the developable acreage in the District as set forth in Resolution 2017-31 and the Master Assessment Methodology Report dated January 11, 2017, as supplemented by the First Supplemental Assessment Methodology Report dated March 22, 2017 (collectively, the “Assessment Methodology”), and it is reasonable, proper, just and right to assess the portion of the costs of the Series 2017 Project financed with the Series 2017 Bonds to the specially benefitted properties within the District as set forth in Resolution 2017-31 and this Resolution; and

WHEREAS, pursuant to Chapter 170, Florida Statutes, and the Master Trust Indenture dated March 1, 2017, as supplemented by the First Supplemental Trust Indenture dated March 1, 2017 (together, the “Indenture”) both by and between the District and U.S. Bank National Association, as Trustee, the District Engineer executed and delivered a Certificate of Completion of the Series 2017 Project dated September 12, 2022, (the “Engineer’s Certification”) attached hereto as Exhibit A, wherein the District Engineer certified the Series 2017 Project to be complete; and

Whereas, upon receipt of and in reliance upon the Engineer’s Certification evidencing the completion date of the Series 2017 Project as described above, the Board desires to certify the Series 2017 Project complete in accordance with the Indenture; and

Whereas, the actual costs incurred to complete the Series 2017 Project exceeded substantially all amounts on deposit in the Series 2017 Acquisition and Construction Account within the Acquisition and Construction Fund.

Now, therefore, be it resolved by the Board of Supervisors of the Fronterra Community Development District:

Section 1. Recitals. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Resolution.

Section 2. Authority for this Resolution. This Resolution is adopted pursuant to Chapters 170 and 190, Florida Statutes, and in accordance with the provisions of Resolution 2017-31, as supplemented.

Section 3. Acceptance and Certification of Completion of the Series
2017 PROJECT. The Board of Supervisors hereby accepts the Engineer’s Certification, attached hereto as Exhibit A, certifying the Series 2017 Project complete and upon reliance thereon, certifies the Series 2017 Project complete in accordance with Resolution 2017-31 and the Indenture. The Completion Date, as that term is defined in the Indenture, for the Series 2017 Project shall be the date of the Engineer’s Certification.

Section 4. Finalization of Special Assessments Securing Series 2019
BONDS. Pursuant to Section 170.08, Florida Statutes, and Resolution 2017-31, special

2

assessments securing the Series 2017 Bonds are to be credited the difference in the assessment as originally made, approved, and confirmed and the proportionate part of the total actual costs of the Series 2017 Project. As provided in Resolution 2017-31, the assessments levied do not exceed the Total Project Costs. Pursuant to Section 170.08, Florida Statutes, and Resolution 2017-31, the special assessments on parcels specially benefitted by the Series 2017 Project are hereby finalized in accordance with the Assessment Methodology which reflects the assessments on the parcels benefitted by the Series 2017 Bonds.

Section 5. Improvement Lien Book. Immediately following the adoption of this Resolution, these special assessments as reflected herein shall be recorded by the Secretary of the Board of the District in the District’s “Improvement Lien Book.” The special assessment or assessments against each respective parcel shall be and shall remain a legal, valid and binding first lien on such parcel until paid and such lien shall be co-equal with the lien of all state, county, district, municipal or other governmental taxes and superior in dignity to all other liens, titles, and claims.

Section 6. Other Provisions Remain in Effect. This Resolution is intended to supplement Resolution 2017-31, which remains in full force and effect. This Resolution and Resolution 2017-31 shall be construed to the maximum extent possible to give full force and effect to the provisions of each resolution.

Section 7. Severability. If any section or part of a section of this resolution be declared invalid or unconstitutional, the validity, force and effect of any other section or part of a section of this resolution shall not thereby be affected or impaired unless it clearly appears that such other section or part of a section of this resolution is wholly or necessarily dependent upon the section or part of a section so held to be invalid or unconstitutional.

Section 8. Conflicts. All resolutions or parts thereof in conflict herewith are, to the extent of such conflict, superseded and repealed.

Section 9. Effective Date. This Resolution shall become effective upon its adoption.

[Remainder of page intentionally left blank]

3

APPROVED AND ADOPTED this 16th day of November, 2022.

ATTEST:	FRONTERRA COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	Engineer’s Certification, dated September 12, 2022

4

EXHIBIT A

Engineer’s Certification, dated September 12, 2022

':i:,

..''"''"•.,.,,
•'	\	..  1., •
JOHNSON ENGINE i.,q, INC.
Jil ,..,,.._._, -
U)•: And w	:. :,.f -..:z.v,-..
Title: OiSlrict Engineer	· •.
Engineering Business No. 6-12
P.E. License !'lumber 33258"'	•
251 West Hickpochcc Avenue
Labelle, FL 33935

STATE OF FLOJW}}  COUl\'TY OF	/:JfQ(I(

Sworn to w,d subscrib,<l bcfon: me b) nu,ans of efphysical presence or O 011Une notan,.anon ibis /21+\ day ol :.1,,,t . 2022, by Andrew  D, TIHqn of Jobn:i:90  Ensine:s:rinK rnc.. as-Mtricr £11gi11eer of the Frontcrrn Community Development Oi;tricl. [ v!'who is p<rsonally kJ10wn to me or I 1who has produced
	 as identification.

411)J117..UlU

EXHIBIT 6

Fronterra Community Development District Cash Flow
October 2022

Total
Checking Account Balance	$	44,079.31
Income	2,694.27
Total Income	$	46,773.58
Expenses
1100000 Administrative

1512100 Management Consulting Services		1,250.00	
1513014 Website Hosting & Management		85.00	
1513048 District Filing Fee		175.00	
1513055 Legal Advertising		259.00	
1513060 Assessment Administration Servi		578.96	
1513075 Accounting Services		400.00	
1513080 Engineering Services		717.50	
1513100 Insurance- General Liability		6,285.00	
Total 1100000 Administrative	$	9,750.46	
Total Expenses	$	9,750.46	
			
Net Cash Flow	$	37,023.12	

Fronterra Community Development District Balance Sheet
As of October 31, 2022

Total
ASSETS
Current Assets Bank Accounts
1101000 1Cash		37,023.12	
1101001 2Commercial O&M Pre-Payment		12,479.80	
2151000 Revenue Trust Acct 3000 -Series 2017		88,824.59	
2151004 Reserve Trust Fund 3004-Series 2017		46,302.63	
8151030 Construction Trust Fund 3005		0.23	
Total Bank Accounts Accounts Receivable
1131000 Accounts Receivable	$	184,630.37

514.00	
2121000 Assessments Receivable 201		1,472.00	
Total Accounts Receivable Other Current Assets
1155000 Prepaid Items	$	1,986.00

1,545.00	
Total Current Assets	$	1,545.00	
TOTAL ASSETS
LIABILITIES AND EQUITY	$	188,161.37	
Liabilities
Current Liabilities Accounts Payable
1202000 Accounts Payable		0.00	
Total Accounts Payable	$	0.00	
Other Current Liabilities			
1223000 Unearned Revenue		13,403.27	
DUE TO AND FROM ACCOUNTS			
1207001 DTDF - Due to Debt Service Fund		0.53	
2207201 Due to GF 001 fm 201 (201)		-0.53	
8131051 Due From GF to Const(301)		-0.50	
Total DUE TO AND FROM ACCOUNTS	-$	0.50	
INTERFUND TRANSFERS IN AND OUT			
Total INTERFUND TRANSFERS IN AND OUT	$	0.00	
Total Other Current Liabilities	$	13,402.77	
Total Liabilities	$	13,402.77	
Equity			
1271000 Fund Balance- Unreserved		41,639.74	
2271000 DS Fund Balance Unreserved		34,116.00	
30001 Retained Earnings		10,045.32	
8271000 Fund Balance Unreserved		98,708.00	
Net Income		-9,750.46	
Total Equity	$	174,758.60	
TOTAL LIABILITIES AND EQUITY	$	188,161.37