Bridgewalk Community Development District

Agenda June 17, 2024

Agenda

June 10, 2024

Board of Supervisors
Bridgewalk
Community Development District
219 E. Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
Bridgewalk Community Development District

Dear Board Members:

The meeting of the Board of Supervisors of the Bridgewalk Community Development District will be held Monday, June 17, 2024 at 10:00 a.m., or as shortly thereafter as reasonably possible, at the Oasis Club at ChampionsGate, 1520 Oasis Club Blvd., ChampionsGate, FL 33896. Following is the advance agenda for the regular meeting:

Roll Call
Public Comment Period
Approval of Minutes of the May 20, 2024 Meeting
Consideration of Boat Dock Easement Agreement with Bridgewalk Homeowners Association, Inc.
Review and Acceptance of Draft FY2023 Audit Report
Staff Reports
Attorney
Memorandum Regarding Recently Enacted Legislation
Engineer
Discussion of Pending Plat Conveyances
Status of Permit Transfers
District Manager’s Report
Approval of Check Register
Balance Sheet and Income Statement
Form 1 Filing Reminder – Due July 1st
Field Manager’s Report
Other Business
Supervisor’s Requests
Adjournment

The balance of the agenda will be discussed at the meeting. In the meantime, if you should have any questions, please contact me.

Sincerely,
George S. Flint
George S. Flint District Manager

Cc:	Jan Carpenter, District Counsel Broc Althafer, District Engineer

Enclosures

Minutes
MINUTES OF MEETING BRIDGEWALK
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Bridgewalk Community Development District was held Monday, May 20, 2024 at 10:00 a.m. at the Oasis Club at ChampionsGate at 1520 Oasis Club Blvd., ChampionsGate, Florida.

Present and constituting a quorum were:

Adam Morgan	Chairman
Rob Bonin	Vice Chairman
Brent Kewley	Assistant Secretary
Lane Register by phone	Assistant Secretary
Kathryn Farr by phone	Assistant Secretary Also present were:
George Flint	District Manager
Kristen Trucco	District Counsel
Broc Althafer by phone	District Engineer
Alan Scheerer	Field Manager

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order and called the roll.
Mr. Flint: We have three Board members in attendance and two joining by phone constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. Flint: There is only Board members and staff present.

THIRD ORDER OF BUSINESS	Approval of Minutes of the April 15, 2024
Meeting
Mr. Flint: Approval of the minutes from April 15th, did the Board have any comments or corrections to those?
Mr. Morgan: No changes, I will make a motion to accept.
May 20, 2024	Bridgewalk CDD

FOURTH ORDER OF BUSINESS	Consideration	of	Resolution	2024-08
Approving the Proposed Fiscal Year 2025 Budget and Setting a Public Hearing
Mr. Flint: This resolution is in your agenda for review. We are recommending your August 19th meeting for your public hearing at 10:00 a.m. in this location. Exhibit A is the proposed budget. This is not binding on the Board and is really the start of the process. You will be actually adopting the budget at the public hearing. You are just approving a proposed budget for purposes of meeting the statutory requirement. The assessment levels are contemplated to remain the same. You can see on page 2 of the proposed budget a comparison of the current year versus FY25 so those pre-unit amounts remain the same.
Mr. Morgan: We are anticipating Springhead Lake South coming online.
Mr. Scheerer: We allocated six months. I understand we did not have an exact timeframe but Lane indicated that we should be receiving some of those common areas over there and estimated the street lines based on the number of lots.
Mr. Bonin: Yes, street lights and some maintenance.
Mr. Flint: We are using some carryforward to balance this. We are continuing to refine the expense numbers but we do have available cash in the carryforward to be able to balance next years budget without an assessment increase until everything settles out and we get a handle on where we are actually going to be.

FIFTH ORDER OF BUSINESS	Consideration	of	Aquatic	Plant
Management Agreement with Applied Aquatic Management, Inc.
Mr. Scheerer: Included in your agenda is an agreement with Applied Aquatics to begin the maintenance of the Shoreline of the Large Burrow Pit Lake, Springhead Lake. This would only treat the North, South and East ends of the shoreline, not on the West end of the lake. This will be effective June 1 which we have funded in the budget through this fiscal year and then added the
May 20, 2024	Bridgewalk CDD

remainder to begin October 1st through September 30th of 2025 for $322 per month for a total of
$5,150 on the annual cost for all of those months.
Mr. Morgan: This is for algea, shoreline grass, and cattails.
Mr. Scheerer: Yes, absolutely. The only thing it doesn’t include is submersible.
Mr. Morgan: This looks like it is in line with all of the other contracts we have done.
Mr. Scheerer: Pretty much. Some of the other ones do deal with submersible, but this one does not.
Mr. Morgan: The easement with the County, that is all done?
Mr. Trucco: They emailed me at the end of last week and they ordered title work for those eight different drainage easement areas because I put a provision in there that they would not interfere with any recorded encumbrances so they wanted to order title work. They have sent that over to me and I need to take a look at it but would prefer that provision stay in the agreement rather than me reviewing all of the title work just to have them assure us that there is no interference with reported encumbrances on the property. It is very close. As far as I am concerned, they have already approved all of my requested revision and we have gotten the signature pages so just waiting for them to get comfortable and then they are going to proceed with recording that.

SIXTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Flint: Kristen, any updates?
Ms. Trucco: We are working on finishing up the tract conveyances so any tracts that were plotted to come to the CDD, we have gotten signature pages. I am just waiting for title work to come back on those and then will go ahead and forward the deed once we confirm there are no encumbrances there. The other thing we are working on is finalizing the draft agreement with the HOA for the boat dock slips. One question came up and I sent an email this morning but will try to confirm now too, is there a plan for the developer to be reimbursed with bond funds for the construction of the boat dock slips? Do we know?
Mr. Althafer: Just to be clear, you are talking about the boat ramp and dock only in J. Mr. Morgan: No, we are talking about the one on the pond.
May 20, 2024	Bridgewalk CDD

Mr. Althafer: There is no expectation put on the CDD to reimburse the cost of that.

Engineer
Discussion of Pending Plat Conveyance
Status of Permit Transfers
Status of Boundary Amendment
Mr. Flint: Engineer, anything Broc?
Mr. Althafer: Bridgewalk Phase 2C the County staff has approved that plat. They approved the letter of credit for the performance bond last week so that one should be ready to record. That is Phase 2C within Assessment Area 2.
Mr. Bonin: Was this a staff approval or DRC?
Mr. Althafer: DRC is tomorrow. Officially it will be ready to record after tomorrow. Mr. Bonin: Are we on the agenda for tomorrow?
Mr. Althafer: Yes.
Mr. Bonin: Is it a consent or a discussion? They can record the next day or shortly after. Mr. Althafer: Correct.
Mr. Register: We are not quite ready to start conveying tracts out of 2C just because of completion, we will be ready to do that here within the next few months.
Mr. Flint: Anything else on those items?
Mr. Althafer: I sent out the Engineer’s Report for Assessment Area 3 late last month and did not receive any comments back on that. I wanted to make sure that everyone has received that to review.
Mr. Morgan: I didn’t see it.
Mr. Althafer: I will reforward that email. Ms. Trucco: That was a requisition, right.
Mr. Althafer: No, it was the Engineers Report for Assessment Area 3. Mr. Register: He sent it on 4/22 at 1:10 p.m.
Mr. Flint: Does that include area to be annexed?
Mr. Althafer: That would be the Springhead Lake property just North of the current CDD boundary so it would be annexed in.
Mr. Trucco: I sent an email requesting exhibits for the petition to expand the CDD so that is something that we are going to have to get with Broc on. That might be related to the petition. There are a few items that we are still in need of before we can file that.
May 20, 2024	Bridgewalk CDD

Mr. Flint: You can’t do anything with the Engineer’s Report until we expand the boundaries. Why don’t we add a status on here of boundary amendment.

District Manager’s Report
Approval of Check Register
Mr. Flint: We have approval of the check register. Were there any comments or questions on that?
Mr. Morgan: They all look good. Make a motion to approve.

Balance Sheet and Income Statement
Mr. Flint: You have the combined balance and income statement. No action required. If there are any questions, we can discuss those. We do have money in the FY23 construction account
$2.76M.
Mr. Morgan: We need to requisition that.
Mr. Flint: I think that is what we are working on, phase 2C stuff.
Mr. Register: Just to be clear, we are currently processing some water clearances and should be geared up for sewer clearances here shortly for 2C1. We will take a look at what that dollar amount is and see if we can get as much of that completed or requisitioned as possible. This is the one that we reimbursed 1B and 2A to the tune of like $1.5M. The construction fund originally was just over four if I remember correctly. The 2C production out there is lagging.

Presentation of Number of Registered Voters – 199
Mr. Flint: We have 199 registered voters as of April 15th. Once that number hits 250 and the District has been in existence six years, the Board will start to transition. The District was created in 2021 so the earliest a transition would start would actually be 2028 because it would need to be in an even numbered year. In November 2028 two of the five seats will transition. The developer will lose control in 2030. No action required on that.

Field Manager’s Report
Mr. Flint: Field Manager’s Report, Alan?
May 20, 2024	Bridgewalk CDD

Mr. Scheerer: A couple of FYI’s. We have been experiencing some pine trees dying for some reason on the boulevard. About three months ago, we replaced three or four of them and we noticed another one looks like pine needles or something that are getting into these things. We are treating the surrounding areas for those but we have got a couple more that we are getting ready to replace as well. We had some of the split rail fence along Cyril’s that was damaged and fixed all of that and monitoring that with school getting out this next week. We have done a weed treatment on all of the turf especially the Bermuda up in initial phase one and will be doing a detail of Phase 1 this week as well. I will reach out to Applied Aquatics to try to get the agreement once it is executed over to them so we can start the treatment of the shoreline grasses on the big lake too.

SEVENTH ORDER OF BUSINESS	Other Business
There being no comments, the next item followed.

EIGHTH ORDER OF BUSINESS	Supervisor’s Requests
There being no comments, the next item followed.

NINTH ORDER OF BUSINESS	Adjournment
Mr. Flint: Is there a motion to adjourn?

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV
THIS INSTRUMENT PREPARED BY:
Kristen Trucco, Esq.
Latham, Luna, Eden & Beaudine, LLP
P.O. Box 3353
Orlando, Florida 32802 Attention: Jan A. Carpenter, Esq.

ABOVE SPACE RESERVED FOR RECORDING PURPOSES ONLY

BOAT DOCK EASEMENT AGREEMENT
(Bridgewalk Community Development District & Bridgewalk Homeowners Association, Inc.)
THIS BOAT DOCK EASEMENT AGREEMENT (this “Easement”), is made and executed this   day of 	, 2024, by and between the BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT, a Florida community development district created pursuant to Chapter 190, Florida Statutes, being situated in Osceola County, Florida, whose address is c/o Governmental Management Services – Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801 (the “District”), and the BRIDGEWALK HOMEOWNERS ASSOCIATION INC., a Florida not for profit corporation, whose address is 1631 E. Vine Street, Suite 300, Kissimmee, Florida 34744 (the “HOA”). The District and HOA may be collectively referred to herein as the “parties.”

RECITALS
WHEREAS, the District is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of planning, financing, constructing, operating and maintaining public infrastructure improvements;
WHEREAS, the District is the owner in fee simple of the following real property:

Tract U, Bridgewalk Phase 1A plat, according to the Plat thereof, recorded in Plat Book 30, Page 50, of the Public Records of Osceola County, Florida (the “Property”).
WHEREAS, a water-filled borrow pit comprises a portion of the Property;
WHERAS, the District is the holder of certain permits over the Property, including the South Florida Water Management District Water Use Individual Permit (No. 49-02819-W), as may be amended from time to time, and the Individual Environmental Resource Permit (No. 49-103743-P), as may be amended from time to time (collectively, the “Permits”);

WHEREAS, the District has granted Tohopekaliga Water Authority certain easement rights over the Property, as more particularly described in that certain “Cost-Sharing and Easement Agreement for Non-Potable Irrigation Water System and Temporary Irrigation Pump for Residential
Community Known as Bridgewalk, A/K/A Southern Oaks PD, A/K/A Springhead Lake,” recorded in Official Records Book 6555, Page 1421 of the Public Records of Osceola County, Florida (the “TWA Easement”);
WHEREAS, the HOA has requested that the District grant the HOA permission to construct, repair, maintain and operate a boat dock, ramp and slip structure on the Property, the general location of which is depicted in Exhibit “A” attached hereto, (collectively referred to herein as the “Boat Dock”) and to permit the HOA to grant individuals permission to use the Boat Dock and watercrafts in the water-filled borrow pit located on the Property, in accordance with the rules of the HOA;

WHEREAS, the District and HOA desire to set forth the terms of their mutual agreement regarding this Easement.
NOW THEREFORE, based upon good and valuable consideration and the mutual covenants of the parties, the receipt and sufficiency of which are hereby acknowledged, the District and HOA hereby agree as follows:

Recitals. The above recitals are true and correct and are incorporated herein by this reference.
Grant of Easement.
The District hereby grants and conveys to the HOA this non-exclusive Easement over the Property, including over the portion of the water-filled borrow pit located within the Property, in accordance with the terms herein, for the purposes of (i) constructing, repairing, maintaining, replacing and operating the Boat Dock; and (ii) permitting the HOA to grant individuals permission to use watercrafts in the water-filled borrow pit located on the Property and to use the Boat Dock, provided that such does not interfere with the District’s and other landowners’ use of the Easement Area and/or any other recorded interests in the Property (all such rights are collectively referred to herein as the “Permitted Uses”).

The rights under this Easement, including the Permitted Uses, shall at all times be exercised in compliance with the rules of the HOA and the District, as may be amended from time to time, and all other applicable State and local rules, statutes, codes, permits and regulations (including, but not limited to, the Permits) and recorded documents over the Property (including, but not limited to, the TWA Easement), and the HOA, upon request of the District, shall provide proof of such compliance. The HOA also warrants to the District that the Permitted Uses are permissible under the Permits.

In the event of a conflict between the rules of the HOA and the rules of the District, the rules of the District shall govern to the extent the conflict involves this Easement.
The HOA agrees that it shall require the individuals, to whom the HOA grants permission to for use of the Property and Boat Dock pursuant to the terms herein, to sign a statement that such individuals agree to discharge, indemnify and hold harmless the District, its agents, employees and officers, from any liability, damages and claims arising out of or related to use of the Property and Boat Dock.
Damage Repair and Prohibition Against Liens.
The HOA shall be fully responsible for all costs related to the Boat Dock, including the construction, repair, replacement, maintenance and operation of the Boat Dock. The HOA shall be solely responsible for the repair of any damage caused to the Property, the Boat Dock and/or any other property owned by the District damaged during use of this Easement, caused by the HOA and/or its contractors, subcontractors, users, agents, invitees, permittees, subcontractors and/or employees during use of this Easement, or as otherwise arising out of use of this Easement. The HOA’s repair of such damage shall be completed within thirty (30) days of receiving notice from the District unless the District agrees that a longer repair time is warranted. All such repairs shall be at the sole cost and expense of the HOA and shall be performed in compliance with all applicable municipal, state and federal laws, rules, orders and regulations. The HOA agrees that failure to repair such damage within the time period specified herein can result in the District repairing such damage at the HOA’s cost, and that if the District is not reimbursed for such repair cost within ten (10) days of providing notice to the HOA, such repair costs may be made a lien on the HOA’s own property, enforceable by the District. Alternatively, the HOA agrees that if the HOA fails to repair such damage within the time period specified herein, the District may instead elect not to repair the damage and the District has the right to remove the Boat Dock at the HOA’s expense, and that if the District is not reimbursed for such removal cost within ten (10) days of providing notice to the HOA, such removal costs may be made a lien on the HOA’s own property, enforceable by the District. The District reserves any and all other rights and remedies that may be available at law or in equity.

Nothing in this Easement is intended nor shall be construed as the District having agreed to subject any of its property or premises to liability under any mechanic’s or other similar lien law, nor to undertake any cost or expense related to this Easement. The HOA shall not cause or permit, and shall promptly remove, any liens, including mechanic’s lines, imposed against any property or improvements owned by the District, including the Property, resulting from this Easement.

District’s Reservation of Rights. Subject to the rights created herein, the District expressly reserves to itself, its successors and assigns, the right to use, or to grant to others the right to use by virtue of additional licenses, rights-of-way, reservations or easements, any and all portions of the area upon, above, or under the Property, in the District’s discretion, for any purpose whatsoever not inconsistent with the rights herein granted, including, but not limited to, the right of ingress and egress over and across the Property; provided, exercise of such rights shall not adversely interfere with this Easement.

Limitation of Rights. The Easement granted herein creates a non-exclusive easement, and the HOA does not and shall not, at any time, claim any other interest or estate of any kind or extent whatsoever in the Property by virtue of this Easement or the HOA’s use of the Property, except as expressly set forth herein.
Assignment. The District may, at any time in its sole discretion, assign, transfer or convey its rights hereunder to a successor owner of all or any portion of the Property. Upon any such assignment, transfer or conveyance, the liability of the District, for events arising thereafter, under this Easement shall automatically terminate, and the District’s assignee, transferee, or grantee (as the case may be) shall be deemed to have assumed and be bound by the obligations of the District and shall be entitled to all the benefits of the District hereunder. The HOA may assign, transfer or convey all of or any portion of its rights under this Easement and upon any such assignment, transfer or conveyance by
the HOA, the liability of such HOA, for events arising thereafter, under this Easement shall automatically terminate, and such HOA’s assignee, transferee or grantee (as the case may be) shall be deemed to have assumed and be bound by the obligations of the HOA and shall be entitled to all the benefits of such HOA hereunder.
Indemnification. The HOA agrees that the HOA shall indemnify and defend the District, and the District’s officers, supervisors, agents, employees and assigns (collectively, the “District’s Agents”), as applicable, against, and hold the District and District’s Agents harmless from, any and all claims, actions, causes of action, losses, expenses, demands, liabilities, damages, costs and expenses, including, but not limited to, the fees and expenses of any attorneys, paralegals and experts incurred by District and/or the District’s Agents (including said fees and expenses incurred upon any appeal), directly or indirectly arising out of, based upon, or resulting from this Easement, including, but not limited to, the HOA’s use of the Property and/or use of the Property by the HOA’s contractors, subcontractors, agents, employees, invitees, permittees and users. The indemnification requirement in this paragraph includes any fines, penalties and charges imposed by the water management district (including the South Florida Water Management District) and/or any other governmental entity, including the cost to remedy any infraction, resulting from or arising out of this Easement. Use of the Property is at the HOA’s own risk and the District does not warrant that the Property is suitable for the Permitted Uses.

Entire Agreement. This Easement embodies the entire understanding of the parties hereto, and supersedes all prior discussions and agreements between the parties hereto, and there are no further or other agreements or understandings, written or oral, in effect between the parties relating to the subject matter hereof. The HOA agrees to pay the cost of recording this Easement in the Official Records of Osceola County, Florida.

Counterparts. This Easement may be executed in counterparts; each of which shall be deemed to be an original and all of which shall together constitute one and the same instrument.
Governing Law. This Easement shall be governed by, construed under and interpreted and enforced in accordance with the laws of the State of Florida.
Waiver of Jury Trial; Jurisdiction. Any legal proceeding of any nature brought by either party against the other to enforce any right or obligation under this Easement, or arising out of any matter pertaining to this Easement, shall be submitted for trial, without jury, before the Circuit Court of the Ninth Judicial Circuit in and for Osceola County, Florida. If the Circuit Court does not have jurisdiction, the matter shall be submitted to the United States District Court for the Middle District of Florida (Orlando Division). If neither of such courts shall have jurisdiction, then submittal shall be before any other court sitting in Osceola County, Florida, having subject matter jurisdiction. The parties consent and submit to the exclusive jurisdiction of any such court and agree to accept service of process outside the State of Florida in any matter to be submitted to any such court pursuant hereto, and expressly waive all rights to trial by jury regarding any such matter.
Binding Obligations. This Easement shall run with the land and shall be binding upon and inure to the benefit of the parties hereto and their respective permitted legal representatives, successors and assigns, in accordance with the terms herein.
Construction of Agreement. This Easement has been fully reviewed and approved by the parties hereto and their respective counsel if desired by such party. Accordingly, in interpreting this Easement, no weight shall be placed upon which party hereto or its counsel drafted the provisions being interpreted. Section headings are for convenience only and shall not be deemed a part of this Easement or considered in construing this Easement.

No Implied Waiver. No course of dealing between the parties and no delay in exercising any right, power or remedy conferred hereby or now or hereafter existing at Law, in equity, by statute or otherwise shall operate as a waiver of, or otherwise prejudice, any such right, power or remedy. All waivers, if any, of any and all of the foregoing rights, powers or remedies must be in writing.
Sovereign Immunity & Public Records Law. Nothing herein shall cause or be construed as a waiver of the District’s immunity or limitations on liability granted pursuant to Section 768.28, Florida Statutes, or other law, and nothing in this Easement shall inure to the benefit of any third party for the purpose of allowing any claim which could otherwise be barred under the Doctrine of Sovereign Immunity or by operation of law. The parties understand and agree that all documents of any kind relating to this Easement may be public records and accordingly, the parties agree to comply with all applicable provisions of Florida public records law, including Chapter 119, Florida Statutes.

Insurance. The “Bridgewalk Community Development District” shall be named as an additional insured on HOA’s commercial general liability insurance policy with a minimum limit of
$1,000,000 combined single limit per occurrence, including any umbrella or excess commercial policy, protecting it and the District from claims for bodily injury (including death) and property damage which may arise from or in connection with this Easement. An insurance company licensed to do business in the State of Florida and Best’s Rated A VII or better shall issue the insurance obtained. A certificate of insurance or a copy thereof shall be delivered to District within twenty (20) days after the execution of this Easement and thereafter within thirty (30) days prior to the expiration of such policy and, as often as any such policy shall expire or terminate, renewal or additional policies shall be procured and maintained in like manner and to the like extent. The insurance policy obtained in accordance herewith shall contain a provision that the insurer will give named insureds at least thirty
(30) days’ notice in writing in advance of any cancellation, termination or lapse, or the effective date of any reductions in the amounts of insurance or any other material change.
Notice.
Notices required or permitted to be given under this Easement shall be in writing, may be delivered personally or by mail, overnight delivery service, or courier service, and shall be given when received by the addressee. Notices shall be addressed as follows:
If to District:	Bridgewalk Community Development District
c/o Governmental Management Services- Central Florida, LLC 219 E. Livingston Street
Orlando, Florida 32801
Attention: George S. Flint, District Manager Telephone: (407) 841-5524
Email: gflint@gmscfl.com
Copy to:	Latham, Luna, Eden & Beaudine, LLP 201 S. Orange Ave., Suite 1400
Orlando, Florida 32801
Attention: Jan A. Carpenter, District Counsel Telephone: (407) 481-5800
Email: jcarpenter@lathamluna.com

If to HOA:	Bridgewalk Homeowners Association, Inc.
c/o Artemis Lifestyles
1631 E. Vine Street, Suite 300
Kissimmee, Florida 34744 Attention: 	
Copy to:		

Notwithstanding the foregoing, any notice sent to the last designated address of the party to whom a notice may be or is required to be delivered under this Easement shall not be deemed ineffective if actual delivery cannot be made due to a change of address of the party to whom the notice is directed or the failure or refusal of such party to accept delivery of the notice. Parties may change notice address by delivering written notice by mail, overnight delivery service, or courier service to the other party and such change shall become effective when received by the addressee.
Modification. No modification, waiver, amendment, discharge or change of this Easement shall be valid unless the same is in writing and signed by the parties. This instrument contains the entire agreement made between the parties and may not be modified orally or in any manner other than by an agreement in writing signed by all parties hereto or their respective successors in interest.

Severability. If any provision of this Easement is held invalid, illegal or unenforceable, the validity, legality and enforceability of the remaining provisions of this Easement are not affected or impaired.
Third-Party Beneficiary. This Easement is solely for the benefit of the parties hereto and no right or cause of action shall accrue upon or by reason of, or for the benefit of any third-party not a formal party to this Easement. Nothing in this Easement expressed or implied is intended nor shall be construed to confer upon any person or legal entity other than the parties hereto any right, remedy or claim under or by reason of this Easement or any of the provisions or conditions of this Easement; and all of the provisions, representations, covenants and conditions contained in this Easement shall inure to the sole benefit of and be binding upon the parties hereto.

[Signature page follows.]
IN WITNESS WHEREOF, the parties hereto have caused these presents to be signed in their names by their undersigned officers thereunto duly authorized by due and lawful authority, as of the day and year first above written.

WITNESSES:

(Signature) (Print Name) (Address)
“DISTRICT”
BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT, a Florida
community development district

By: 	
Print: 	

(Signature) (Print Name)
Title: 	
Address:	

(Address)

STATE OF FLORIDA COUNTY OF ORANGE
The foregoing instrument was acknowledged before me by means of [ ] physical presence or [ ] online notarization, this     day of 	, 2024, by Adam Morgan, as Chairman of BRIDGEWALK  COMMUNITY  DEVELOPMENT  DISTRICT,  a  Florida  community
development district, on behalf of the Bridgewalk Community Development District. Said person is [ ] personally known to me or [ ] has produced 	 as identification.

Notary Public; State of Florida
(SEAL)	Print Name: 	
Comm. Exp.: 	; Comm. No.: 	
COUNTERPART SIGNATURE PAGE TO THE BOAT DOCK EASEMENT

WITNESSES:

(Signature) (Print Name) (Address)
“HOA”
BRIDGEWALK HOMEOWNERS
ASSOCIATION INC., a Florida not for profit corporation

By: 	

(Signature) (Print Name) (Address)
Print: 	 Title: 	 Address: 	 

STATE OF FLORIDA COUNTY OF ORANGE
The foregoing instrument was acknowledged before me by means of [ ] physical presence or [ ] online notarization, this 	 day of 	, 2024, by 	, as
	 of BRIDGEWALK HOMEOWNERS ASSOCIATION INC., a Florida not
for profit corporation, on behalf of the not for profit corporation. Said person is [ ] personally known to me or [ ] has produced 	 as identification.

Notary Public; State of Florida
(SEAL)	Print Name: 	
Comm. Exp.: 	; Comm. No.: 	
EXHIBIT “A”
GENERAL LOCATION OF “BOAT DOCK”

Section V

BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT

FINANCIAL STATEMENTS

September 30, 2023

BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS
September 30, 2023

CONTENTS
PAGE
Independent Auditors' Report.................................................. ·· ·-	1-3
Management's Discussion and Analysis ...........................	.•	4-8
Government-wide Financial Statements:
Statement of Net Position .................................:. .- .......,,.	9
Statement of Activities..............................................	10
Fund Financial Statements:
Balance Sheet - Governmental Funds ....... . .. .,........	11
Reconciliation of Total Gove	nces
to Net Position of Go	12
Statement of Reve	r'.4:=----	,easn	ges in
Fund Balance	tl,.Funds	13
Reconciliation o.	enues, Expenditures
and Changes	· s of Governmental Funds
to the Statem	•	14
Notes to the Financial State ts	15-24
Required Supplementary Information
Statement of Revenues and Expenditures - Budget and Actual - General Fund	25
Notes to Required Supplementary Information.	26
Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards	27-28
Independent Auditor's Report on Compliance with the Requirements of Section 218.415, Florida Statutes, Required by Rule 10.556 (10) of the Auditor General
of the State of Florida	29
Auditor's Management Letter Required by Chapter 10.550, Florida Statutes	30-32

I

DIBARTOLOMEO, McBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS

INDEPENDENT AUDITORS' REPORT

To the Board of Supervisors
Bridgewalk Community Development District Osceola County, Florida

Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Bridgewalk Community Development District, Osceola County, Florida ("District") as of and for the year ended September 30, 2023 and the related notes to the financial statements, which collectively comprise the Distri 5 basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to ab resent  '  in all material respects,
the respective financial position of the governme activities ana ch major fund of the District as of September 30, 2023, and the respec   ch   s in financial position for the year
then ended in accordance with accowiting principles  ally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accord -  ith a • "ng standards generally accepted in the United States of America Our respon• itie under those standards are further described in the Auditor's Responsibilities fort udi .-6(...the,E cial Statements section of our report. We are required to be independent of l¥4'Strict  to meet our other ethical responsibilities, in accordance with the rele  ,ical irements relating to our audit. We believe that the audit evidence we have ob  d is su ent d appropriate to provide a basis for our audit opinions.
Responsibilities ofl\   gement or the Financial Statements
Management is responsible  'preparation and fair presentation of the financial statements in accordance with accounting pdnciples generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions.

2222 Colonial Road, Suite 200 • Fort Pierce, Florida 34950 • 772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., • Port St. Lucie, Florida 34984 • 772-878-1952 • Fax: 772-878-1709
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Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards, we:
	Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of t]:l.e,.financial statements, whether due to fraud or error, and design and perform audit pro ures responsive to those risks.
Such procedures include examining, on a test basis, ,t,•_
disclosures in the financial statements.
ence regarding the amounts and
Obtain an understanding of internal control ,vant to the autijt in order to design audit procedures that are appropriate in the <1,rcums es, but not for the purpose of expressing an opinion on the effectiveness o "e fstrict's internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of ac
significant accounting estima es mad	y.'ftlanagement, as well as evaluate the overall presentation of the financi l"sta1l:lutents.
	Conclude whether, i aggregate, that • concern for a
are conditions or events, considered in the out the District's ability to continue as a going
We are required to  municate	ose charged with governance regarding, among other matters, the planned sCQJ?e and ti.ml g of the audit, significant audit findings, and certain internal control-related matters tli "we i  ified during the audit.
Required Supplementary ln{ormation
Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information
because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated May 28, 2024, on our consideration of the Bridgewalk Community Development District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, rules, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control over financial reporting and compliance.
Report on Other Legal and Regulatory Requirements
We have also issued our report dated May 28, 2024 on  'consideration of the District's compliance with requirements of Section 218.415, FJdrida Statl,ltes, as required by Rule 10.556(10) of the Auditor General of the State of F opda. The 'P_ui::pose of that report is to provide an opinion based on our examination condue9.:<1 in aG'?ordance wlth attestation Standards established by the American Institute of Certified P lic A countants.

DiBartolomeo, McBee, Hartley & Barnes, P. Fort Pierce, Florida
May 28, 2024
BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
September 30, 2023

Our discussion and analysis of Bridgewalk Community Development District, Osceola County, Florida ("District") financial performance provides an overview of the District's financial activities for the fiscal year ended September 30, 2023. Please read it in conjunction with the District's Independent Auditor's Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL filGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of ($126,343).

The change in the District's total net position in comparis	with the prior fiscal year was
$172,279, an increase. The key components of the Distri'cts net position and change in net position are reflected in the table in the government-,•	e	cial analysis section.
	At September 30, 2023, the District's goveITIQ ta.		combined ending fund balances of $293,727. A portion of fund b ance i	debt service and future capital repairs and replacement, nonspendab  sits, and the remainder is unassigned fund balance which is available for SP,  ing at tneJ)istrict's discretion.

This discussion and analysis is nde to se as the introduction to the District's financial statements. The District's ba•  finan•	te ts are comprised of three components: 1) government-wide financial state v2) filittHmancial statements, and 3) notes to the financial statements. This report .   ta  other supplementary information in addition to the basic financial statements t  selves.
ments
The government-wide financial statements are designed to provide readers with a broad overview of the District's finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District's assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.
BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
September 30, 2023

The government-wide financial statements include all governmental activities that are principally supported by special assessment revenues. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance and operations.

Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.

Governmental Funds

Governmental funds are used to account for esseptially same functions reported as governmental activities in the government-wid.s,1, ancial stat ts. However, unlike the government-wide financial statements, gov  en  fund financial statements focus on near-term inflows and outflows of spendable s, as well as on balances of spendable resources available at the end of the fiscal Y8@I\. Such information may be useful in evaluating a District's near-term finan• . irem ,

Because the focus of govemmeatal fu li,s narrower than that of the government-wide financial statements, it -s  I . com are the information presented for governmental funds with similar info tion sented r governmental activities in the government­ wide financial statements. 'Se ers may better understand the long-term impact of the District's ne	fm g decisions.

Both the gov ental funci alanc sheet and the governmental fund statement of revenues, expenditures,	changes in fund balance provide a reconciliation to facilitate this comparison betwee1\j v  ental funds and governmental activities.

The District maintains three individual governmental funds for external reporting. Information is presented in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund and capital projects fund. All funds are major funds. The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

Notes to the Financial Statements

The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.
BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
September 30, 2023

GOVERNMENT WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of an entity's financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year. A portion of the District's net position reflects its investment in capital assets (e.g. land, land improvements and infrastructure). These assets are used to provide services to residents; consequently, these assets are not available for future spending. The remaining balance of unrestricted net position may be used to meet the District's other obligations.
Key components of net position were as follows:
Statement of Net Position

		2023		 2022		
Current assets	$	304,76	4,300,110	
Capital assets		4,067,63'	 4,065,327 	
Total assets		8,365,437	
Current liabilities		4,218,649	
Long-tenn liabilities		4,445,410	
Total liabilities		 8,664,059 	
Net position
Net invested in capital assets		
(470,083)	
Restricted for debt service		155,775	
Restricted for capital !Wjects		10,496	
Unrestricted	 			5,190 	
Total net posJtfon	126,343	$	(298,622)	
The District's net position increaseMJhrring the rriost recent fiscal year. The majority of the change represents the degree to  • cli am   ) -venues exceeded ongoing cost of operations.
'
Key elements of the •	•\in net position are reflected in the following table:
Change in Net Position

		2023			2022		
Program revenues	$	569,075	$	213,708	
General revenues	19,261	11,275	
Total revenues		588,336 	224,983	
Expenses			
General government	264,208	88,774	
Physical environment		48,261	
Interest on long-tenn debt	151,849	93,381	
Cost of issuance	 		298,925	
Total expenses		416,057 	529,341	
Change in net position	172,279	(304,358)	
Net position - beginning of period	(298,622}		5,736 		
Net position - end of year	 $	(126,343)	 $	(298,622)	
BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
September 30, 2023

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2023 was $416,057, which primarily consisted of costs of issuance, interest on long-term debt and costs associated with constructed and maintaining certain capital improvements. The costs of the District's activities were funded by special assessments and developer contributions.
GENERAL BUDGETING IDGHLIGHTS
An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the ag ate. Any budget amendments that increase the aggregate budgeted appropriations must be appriwed by the Board of Supervisors. Actual general fund expenditures did not exceed appropriatio 'the fiscal year ended September 30,2023.	•

The variance between budgeted and actual general  rev s is not co sidered significant. The actual general fund expenditures for the current fisca1 /were lower than budgeted amounts due primarily to anticipated costs which were not•  curred in e-.current fiscal year.
CAPITAL ASSETS AND DEBT ADMINI
Capital Assets

At September 30, 2023, the 'Q , had 067,656 invested in construction in process. Construction in process ,k  ru>t OQmpleted as of September 30, 2023 and therefore is not
depr ciat d to da!e. 9.¥· proje.	e	pl te, items ill transfer o depreciable assets. M re
detailed informat1on 1'cmt the D1 ct's·cap1tal assets 1s presented m the notes of the fmanc1al
statements. Capital Debt
At September 30, 2023, the District had $4,443,476 in Bonds outstanding for its governmental activities. More detailed information about the District's capital debt is presented in the accompanying notes to the financial statements.

ECONOMIC FACTORS, NEXT YEAR'S BUDGET AND OTHER INFORMATION
For the fiscal year 2024, the District anticipates that the cost of general operations will remain fairly constant. In connection with the District's future infrastructure maintenance and replacement plan, the District Board has included in the budget, an estimate of those anticipated future costs and has assigned a portion of current available resources for that purpose.
BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
September 30, 2023

CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT

This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District's finances and to demonstrate the District's accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact Bridgewalk Community Development District's Finance Department at 219 E. Livingston Street, Orlando, Florida 32801.

BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT
STATEMENT OF NET POSITION
September 30, 2023

	GOVERNMENTAL
 ACTIVITIES		
ASSETS		
Cash and cash equivalents	$	49,420	
Assessments receivable	1,377	
Due from developer	13,107	
Prepaid items	7,629	
Restricted assets:		
Investments	231,485	
Assessments receivable	1,749	
Capital assets:
Non-depreciable	4,067 656
TOTAL ASSETS	4,372,423

LIABILITIES

Accounts payable and accrued expenses	$	11,040	
Accrued interest payable	44,250	
Bonds payable, due within one ye.-	95,000	
Bonds payable, due in more than o e ,>.:	4:3482476	
TOTAL LIABILIT	
4,498,766	
NET POSITION

Net inves
Restricted	ts	(375,820)	
Debt		168,020	
Capital		20,964	
Unrestricte		60,493	
TOT		
$	{126,343)	
BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT
STATEMENT OF ACTIVITIES
Year Ended September 30, 2023

Functions/Programs	Expenses Governmental activities

Program Revenues	 Charges for	Operating
Services	Contributions
Net (Expense) Revenues and Changes in Net
 Position  Governmental
  Activities  
General government Physical environment
$	264,208	$
$	123,100
$	(141,108)
445,975
Interest on long-term debt	151,849			(151,849)
Total governmental activities	$	416,057
========
General revenue Investment e
Total g Chang

osttibn -	rober 1, 2022
ember 30, 2023
123,100	153,018

19:261

191261

172,279

{2982622)

$	(126,343)

BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT
BALANCESHEET-GOVERNMENTALFUNDS
September 30, 2023

	MAJORFUNDS		TOTAL	

GENERAL	DEBT
SERVICE	CAPITAL
PROJECTS	GOVERNMENTAL
FUNDS	
ASSETS

Cash and cash equivalents	$	49,420	$	$		$	49,420	
Assessments receivable	1,377			1,377	
Due from developer	13,107			13,107	
Prepaid items
Restricted assets:	7,629			7,629	
Investments			20,964	231,485	
Assessments receivable		1 749					
TOTAL ASSETS	$	71,533	20,964	$	304,767		
LIABILITIES AND FUND BALANCES LIABILITIES
Accounts payable and accrued expenses		$	$	$	11,040 TOTAL LIABILITIES					11,040
FUND BALANCES
Nonspendable:
Prepaid items					7,629	
Restricted for:
Debt service			
212,270		212,270	
Capital projects				20,964	20,964	
Unassigned		522864			52,864	
TOTALFUNDBALAN		60,493	212,270	20,964	293,727	
TOTAL LIABILITIES AND						
FUND BALANCES	 $	71,533	$  212,270   $	20,964   $	304,767 
BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT
RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES
September 30, 2023

Total Governmental Fund Balances in the Balance Sheet	$	293,727

Amount reported for governmental activities in the Statement of Net Assets are different because:
Capital asset used in governmental activities are not financial resources and therefore are not reported in the governmental funds:
Governmental capital assets
Certain liabilities are not due and payable in the current peri and therefore are not reported in the governmental funds:
Accrued interest payable Original issue discount Governmental bonds payable
Net Position of Governmental Activities

4,067,656

(44,250)
(93,476)
(4,350,000)
$	(126,343)
BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS
Year Ended September 30, 2023

R

E

EXCESS REVENUES OVER
(UNDER) EXPENDITURES	5 843	77,361
OTHER SOURCES (USES)
Transfers in (out)	{42625}	42625

TOTAL OTHER SOURCES	(4,625)	4,625

EXCESSREVENUESOVE
(UNDER) EXPENDI	s	 					
AND OTHER USE		55,303	11,590	10,468	77,361	
FUND BALANCE•
Beginning of year		
5,190	
200,680	
10496	
2162366	
End of year		$	60.493	$	212=270	$	201964	$	293,727	
BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
Year Ended September 30, 2023

Net Change in Fund Balances - Total Governmental Funds	$	77,361

Amount reported for governmental activities in the Statement of Activities are different because:
Governmental funds report capital outlays as expenditures. However, in the Statement of Activities, the costs of those assets are depreciated over their estimated useful lives:
Capital outlay
Repayment of long-term liabilities are reported as expenditures in the
governmental fund financial statements, but such rep en:_ reduce liabilities in the Statement of Net Position and are♦minated1l!the
Statement of Activities: Payments on long-term debt

2,329

90,000

 $	172,279 
BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTE A- NATURE OF ORGANIZATION AND REPORTING ENTITY
Bridgewalk Community Development District ("District") was created on September 20, 2021 by the Board of County Commissioner of Osceola County, Florida Ordinance No. 2021-64 pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.
The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infras ,ture necessary for community development within the District.
The District is governed by the Board of Supervisors ( art½ which is composed of five members. The majority of the Board members are affili • with  Developer. The Supervisors are elected on an at large basis by the owners of th opeey within District. The Board of Supervisors of the District exercise all powers gr Jed to District pursuant to Chapter 190, Florida Statutes.
The Board has the responsibility for:
Assessing and levying assessments.
Approving budgets.
Exercising control over	4
Controlling the use of	ge	.	istrict.
Approving the • •	•	fk	nnel.
Financing Im
The financial statemSQ: were pre ared in accordance with Governmental Accounting Standards Board ("GASB") State ts. Und the provisions of those standards, the financial reporting entity consists of the primary go rt, organizations for which the District Board of Supervisors is considered to be financially iftCcountable, and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District
NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements. The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.
BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Government-Wide and Fund Financial Statements {continued)
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment. Operating-type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other Items not ineiµded among program revenues are reported instead as general revenues.
Measurement Focus Basis of Accountin  and Financial
The government-wide financial statements are reported/"5ing the econ ·, resources measurement focus and the accrual basis of accounting. Revenu are r ded when·earned and expenses are recorded when a liability is incurred, regardless of the of	related cash flows. Assessments are recognized as revenues in the year for which·they are le,yied. Grants and similar items are to be
recognized as revenue as soon as all eligibff   teme  '·imposed by the provider have been
.	•
Governmental fund financial sta en are rted using the economic financial resources measurement focus and the mo d accJ\fl!l basis  accounting. Revenues are recognized as soon as they are both measurable and ,vail . :Ke\ldllbe,s are considered to be available when they are collectible within the current _ • od i on enough thereafter to pay liabilities of the current period. For this purpose, the govpnmeht consiq revenues to be available if they are collected within 60
days of the end ofth urrent fisca,l	riod•:
Expenditures are recorde ,when a.fi,-ibility is incurred, as under accrual accounting. Assessments
Assessments are non-ad valorem assessments on benefited lands within the District. Assessments are levied to pay for the operations and maintenance of the District. The fiscal year for which annual assessments are levied begins on October 1 with discounts available for payments through February 28 and become delinquent on April 1. The District's annual assessments for operations are billed and collected by the County Tax Collector. The amounts remitted to the District are net of applicable discounts or fees and include interest on monies held from the day of collection to the day of distribution.
Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government.
BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus, Basis of Accounting and Financial Statement Presentation (continued}
The District reports the following major governmental funds:
General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.
When both restricted and unrestricted resources are available fo •se, it is the government's policy to use restricted resources first for qualifying expenditures, t	tricted resources as they are needed.
Debt Service Fund
The debt service fund is used to account for t e accumtli\tion of resources for the annual payment of principal and interest of long-term debt.

Capital Projects Fund
The capital projects fund a construction of major infras

1 resources to be used for the acquisition or

Restricted Assets
These assets represent cash a.n !'ijrvestments set aside pursuant to contractual restrictions. Deposits and Investments
The District's cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).
The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section 218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:
The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Assets. Liabilities and Net Position or Equity (continued)
Deposits and Investments (continued)
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.
Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured.	•
The District records all interest revenue related to investme , acth:_mes in the respective funds and reports investments at fair value.
Inventories and Prepaid Items
Inventories of governmental funds are recorded as expetWitures when consumed rather than when purchased.
Certain payments to vendors reflect costs appl .a9lt( to 'fl:ftvfe accounting periods and are recorded as prepaid items in both government and d,financial statements.
Capital Assets
Capital assets, which inc pr-0peny, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar·  s) are o ip the government activities columns in the government­ wide financial stat nts. Capital sets ·are defined by the government as assets with an initial, individual cost of more  $5,00 tamount not rounded) and an estimated useful life in excess of one year. Such assets are at historical cost or estimated historical cost if purchased or constructed. Donated capita ,.sets are recorded at estimated fair market value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.
In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.
BRIDGEW ALK COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Eguity (continued)

Unearned Revenue/Deferred Revenue

Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.
Long-Term Obligations
In the government-wide financial statements long-term debt cl other long-term obligations are reported as liabilities in the statement of net position. Bond jre	s and discounts are deferred and amortized over the life of the Bonds. Bonds payable  teporteH t of applicable premiums or discounts. Bond issuance costs are expensed when inc  ·d.

◄
In the fund financial statements, governmental fund
well as issuance costs, during the current period. The other financing sources. Premiums received Issuance costs, whether or not withheld from t	a service expenditures.
ognize premiums and discounts, as ount of debt issued is reported as are reported as other financing uses. ceeds received, are reported as debt

Deferred Outflows/Inflows of	urces

The statement of net positi.Q1i·rep o.ntains, as applicable, a separate section for deferred outflows of resources. Deferred  'loWSIQ • res  es represent a consumption of net position that applies to future reporting pt4ed(s) and \ w 1 not be recognized as an outflow of resources (expense/expenditure) tiJ that ti  For example, the District would record deferred outflows of resources related to debit	resulting from current and advance refundings resulting in the defeasance of debt (i.e. whetlJhere are differences between the reacquisition price and the net carrying amount of the old debt).
The statement of net position reports contains, as applicable, a separate section for deferred inflows of resources. Deferred inflows of resources represent an acquisition of net position that applies to future reporting period(s) and so will not be recognized as an inflow of resources (revenue) until that time. For example, when an asset is recorded in the governmental fund financial statements, but the revenue is not available, the District reports a deferred inflow of resources until such times as the revenue becomes available.
BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Equity {continued)
Deferred Outflows/Inflows of Resources

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The District has only one item, deferred revenue, which qualifies for reporting in this category.

Fund Equity/Net Position
In the fund financial statements, governmental fund£, report non sp ble and restricted fund balance for amounts that are not available for ap 9Priati or are legally restricted by outside parties for use for a specific purpose. Assignments o.f(balance represent tentative management plans that are subject to change.
Committed fund balance - Amounts that can be used - the specific purposes determined by a formal action (resolution) of the Boar.d Supe -i' s. Commitments may be changed or lifted only by the Board of Supervisors taki tiie s8Me fo al action (resolution) that imposed the constraint originally. Resources accumula d'.purs  to stabijfaation arrangements sometimes are reported in this category.	•
Assigned fund balance'-Jncludes, en !e fund balance amounts that are intended to be used for specific purposes thal neither cvnsidered restricted nor committed. The Board can assign fund balance as it does when'{lppropriarli,g fund balance to cover differences in estimated revenue and appropriations in the sub t.lyear's appropriated budget. Assignments are generally temporary and normally the same forma ¥!:ion need not be taken to remove the assignment.
The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.
Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District's Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.
BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Other Disclosures
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

NOTE C - BUDGETARY INFORMATION

The District is required to establish a budgetary syst Budgets are adopted on a basis consistent with g general fund. All annual appropriations lapse at fiscal
Annual Budget. Annual ted accounting principles for the

The District follows these procedures in es	b · · tary data reflected in the fmancial statements.

Each year the District .lYJ.91'¥"1';'		District Board a proposed operating budget for the fiscal year co	fflM,l:ulf{ ctober 1.
Public hearings are conduc	• o	m pu 1c comments.
Prior to Octo	me•4illltilJ!,	gally adopted by the District Board.
All budget c	d by the District Board.
The budgets	is consistent with generally accepted accounting principles.
Unused appro	y budgeted funds lapse at the end of the year.

Deposits
The District's cash balances, including certificates of deposit, were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.
BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTED -DEPOSITS AND INVESTMENTS (CONTINUED)
Investments
The District's investments were held as follows at September 30, 2023:
	Investment			Fair Value		Credit Risk		Maturities	
Money Market Mutual Funds - First American Government Obligation CL D Total Investments

$	231,485
$	231,485

S&PAAAm
Weighted average of the fund portfolio: 24 days
Custodial credit risk - For an investment, custodial credit risk is 1fle risk that, in the event of the failure of the counterparty, the District will not be able to r	the value of the investments or collateral securities that are in the possession of an outside-party. District has no formal policy for custodial risk. The investments listed in the schedule above are not denced by securities that exist in physical or book entry form.		•
Credit risk - For investments, credit risk is generally th ;{fsk that an issuer of an investment will not fulfill its obligation to the holder of the inve . This ls,rneasured by the assignment of a rating by a nationally recognized statistical rating ors..an Invei,tment ratings by investment type are included in the preceding summary of investme't!fil.
Concentration risk - The District pl;lces no Ilimit l)n the amount the District may invest in any one issuer.
Interest rate risk - The Di5$ri.ct-d(?e ot have a formal policy that limits investment maturities as a means of managing ex ,ure to'f va l?sses arising from increasing interest rates.
Fair Value Measuremett- When a  licable, the District measures and records its investments using
fair value measurement tuidelin established in accordance with GASB Statements. The framework for measuring f vp:Iue provides a fair value hierarchy that prioritizes the inputs to valuation techniques.
These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.
BRIDGEW ALK COMMUNITY DEVELOPMENT  DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTE E - CAPITAL ASSETS
Capital asset activity for the fiscal year ended September 30, 2023 was as follows:
Balance	Balance
10/01/2022	Increases	Decreases	09/30/2023

Governmental activities:
Capital assets, not being depreciated:
Construction in process	 $ 4,065,327	$	2,329	$	$ 4,067,656 Total capital assets, not being
depreciated		4,065,327	4,067,656
Governmental activities capital
assets - net	$ 4,065,327	$	$  4,067,656

NOTE F- LONG-TERM LIABILITIES

4 440 000 S ecial Assessment Bonds S	ssment Area One Pro·ect - On February 22, 2022, the District issued $4, .0. 00, lii cial Assessment Bonds, Series 2022 (Assessment Area One Project). Tl}@   .· we " sued to finance the acquisition and construction of certain improvements fo the pgrefit f l)he pr rty within the District. T e Bonds are payable June 2052. The Bonds bear mte • ran -2.;f0% to 4.00% payable semi-annually on the first day of each June and December. P al is due serially each June 1, commencing June 2023.
The Bond Indenture <-  • lished a4'@bt s•ice reserve requirement as well as other restrictions and requirements relating 'Pi.mcipally to 1lhe use of proceeds and the procedures to be followed by the District on assessments lQ prope owners. The District agrees to levy special assessments in annual amounts adequate to'R de payment of debt service and to meet the reserve requirements. The requirements have been met for the fiscal year ended September 30, 2023.
The following is a summary of activity in the long-term debt of the District for the year ended September 30, 2023:

Special Assessments Bonds,
Balance 10/01/2022

Additions	Deletions
Balance 09/30/2023
Due Within One Year

Series 2022	$ 4,440,000	 $	$	90,000 	$  4,350,000	 $	95,000 	
	4,440,000	90,000	4,350,000	95,000	
Unamortized bond premium 	95,410  	1,934	93,476  	
$ 4,535,410
$	$	91,934	$  4,443,476
$	95,000
	
BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2023

NOTE F- LONG-TERM LIABILITIES (CONTINUED)

The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2023 are as follows:

SeEtember 30,	PrinciEal		Interest			Total		
2024	$	95,000	$	152,188	$	247,188	
2025	95,000	149,813	244,813	
2026	100,000	147,438	247,438	
2027	100,000	144,938	244,938	
2028	105,000	142,43	247,438	
2029-2033	565,000	663 , ·	1,228,588	
2034-2038	665,000	56 100	1,233,100	
2039-2043	775,000		1,228,375	
2044-2048	945,000		1,242,400	
2049-2052		905,000			997,197 	
	$ 4,350,000		$	7,161,475	

NOTEG-MANAGEMENTCOMPANY

The District has contracted w)ifi, a manJgeme pompany to perform services which include financial and accounting adviso 'serv·	employees of the management company also serve as officers of the District.  er the agreement, the District compensates the management company for managem¢t acc.ng, ancial reporting, computer and other administrative costs.
The District is exposed to va#W-s risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; natural disasters; and environmental remediation. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. Settled claims from these risks have not exceeded commercial insurance coverage over the past three years.
NOTE I-  CONCENTRATION

The Districts activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District operations.
BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT
STATEMENT OF REVENUES AND EXPENDITURES BUDGET AND ACTUAL - GENERAL FUND
Year Ended September 30, 2023

REVENUES
VARIANCE WITH FINAL BUDGET POSITIVE
* BUDGET	ACTUAL	GATIVE2

Developer contributions	$ 136,008	$	123,100	$	(12,908)	
Special assessments	194,313	196,411	22098	
TOTAL REVENUES	330,321		(10,810)	

EXPENDITURES
Current
General government			(148,115)	
Physical environment			214,228	
TOTAL EXPENDITURES	 		264,208		66113 	

EXCESS OF REVENUES OVER		 (UNDER)EXPENDITURES				55,303  $	55,303 FUND BALANCES	
Beginning of year	5 190
End of year	 $	60,493 

BRIDGEWALK COMMUNITY DEVELOPMENT DISTRICT
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District's budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggr ate. Any budget amendments that increase the aggregate budgeted appropriations must be apP.M d by the Board of Supervisors, Actual general fund expenditures did not exceed appropriatio, rthe fiscal year ended September 30, 2023.

The variance between budgeted and actual general Wreve s is not cehsidered significant. The actual general fund expenditures for the current fiscal a . re lower than budgeted amounts due primarily to anticipated costs which were not incurred in e,current fiscal year.

D1BARTOLOMEO, McBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS

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

To the Board of Supervisors
Bridgewalk Community Development District Osceola County, Florida
We have audited in accordance with the auditing standards generally accepted in the United States of America_ and the standards applicable to the financial a1;1dits co ined in Gov rnment Auditing Standards issued by the Comptroller General of the Umted • s, the financial statements of Bridgewalk Community Development District, as of Septe   )o, 2023 and for the year ended
September 30, 2023, which collectively comprise Bridgewidac Co • nity Development District's basic financial statements and have issued our report the dated May f 8, 2024.

Internal Control Over Financial Reporting
In planning and performing our audit, we c ered the{>istrict's internal control over financial reporting (internal control) to determine	ro es that are appropriate in the circumstances for the purpose of expressing OUF1o ns'-'&the financial statements, but not for the purpose of expressing an opinion 01I1Aue-,.;.1 ctiv ¢SS of the District's internal control. Accordingly, we do not express an opinion o 1be effi ivene \of the District's internal control over financial reporting.

A deficiency in intern }  • exists when the design or operation of a control does not allow management or emp es, in the  nniiLeourse of performing their assigned functions, to prevent or detect misstatements,dn a timely sis. A material weakness is a deficiency, or a combination of deficiencies, in internal tro chthat there is a reasonable possibility that a material misstatement of the entity's •   ial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

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

2222 Colonial Road, Suite 200 • Fort Pierce, Florida 34950 • 772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., • Port St. Lucie, Florida 34984 • 772-878-1952 • Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms Private Company Practice Section
WWW.DMHBCPA.NET
Member FICPA
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report

This report is intended solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral pirt of an audit perfonned in accordance with Government Auditing Standards in consideri'9i'the entity's internal control and compliance. Accordingly, this communication is not suitableJ6r	her purpose.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
May 28, 2024

- 28 -

D1BARTOLOMEO, McBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
To the Board of Supervisors
Bridgewalk Community Development District Osceola County, Florida

We have examined the District's compliance with the requirements of Section 218.415, Florida Statutes with regards to the District's investments during the Y?J; ended September 30, 2023. Management is responsible for the District's compliance ith those requirements. Our responsibility is to express an opinion on the District's comP,•  •  based on our examination.

Our examination was conducted in accordance wit ji{testation s rds establishe,dby the American Institute of Certified Public Accountantsl'iJlf1cl, ac rdingly, hicluded examining, on a test basis, evidence about the District's compliance'	e requirements and performing such other procedures as we considered necessary in circumstances. We believe that our examination provides a reasonable basis £  a inion. Qur examination does not provide a legal determination on the District's complian w  fiM requirements.

In our opinion, the District requirements for the year ende
respects, with the aforementioned
This report is intended so fQr t information and use of the Legislative Auditing Committee, members of the Flori ena ,md Florida House of Representatives, the Florida Auditor General, manageme , and the 8'1ard oYSupervisors of Bridgewalk Community Development District, Osceola Cou Florida d is not intended to be and should not be used by anyone other than these specified

DiBartolomeo, McBee Hartley & Barnes, P.A. Fort Pierce, Florida
May 28, 2024

D1BARTOLOMEO, McBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS

Management Letter

To the Board of Supervisors
Bridgewalk Community Development District Osceola County, Florida

Report on the Financial Statements
We have audited the financial statements of the Bridgewalk Community Development District ("District") as of and for the fiscal year ended September 30, 2023, and have issued our report thereon dated May 28, 2024.
Auditors' Responsibility
We conducted our audit in accordance with auditing st <lards gen y accepted in the United States of America; the standards applicable to finaq t aud ontainectln Government Auditing Standards, issued by the Comptroller General of the Jnit -States; and Chapter 10.550, Rules of the Auditor General.
Other Reporting Requirements
We have issued our Independent AUQiters' Re <> on Internal Control over Financial Reporting and Compliance and Other Matters,,Baseion a Audit of the Financial Statements Performed in Accordance with Govemment uditin St.andar&., and Independent Accountants' Report on an examination conducted in accor ,,witfi :A!Gf>A Professional Standards, AT-C Section 315, regarding compliance rMJiit nts h-.accordance with Chapter 10.550, Rules of the Auditor General. Disclosures• ose r orts, ich are dated May 28, 2024, should be considered in conjunction with this agement1t tter.
Prior Audit Findings  
Section 10.554(l)(i)l., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings or recommendations made in the preceding annual audit report.
Official Title and Legal Authority
Section 10.554(l)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. The information required is disclosed in the notes to the financial statements.

Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific condition(s) met. In connection with our audit, we determined that the District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.
Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the District. It is management's responsibility to monitor the District's financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.
Section 10.554(1)(i)2., Rules of the Auditor General, requir: that we communicate any recommendations to improve financial management. In co   on with our audit, we did not have any such recommendations.
Specific Information
As required by Section 218.39(3)(c), Florida Sta Auditor General, the Bridgewalk Community Develo •
The total number of district em' tj
District's fiscal year as 3.
The total number of inde paid in the last month 4,the
C. All compensation	d regardless	•		618.
ted in the last pay period of the

tors to whom nonemployee compensation was al year as 5.
	All comp	d r awarded to nonemployee independent contractors, whether p		ess of contingency as $250,653.
Each cons		with a total cost of at least $65,000 approved by the District that are sc e	}tiegin on or after October 1 of the fiscal year being reported, together with the total expenditures for such project as $1,172,132.
The District did not amend its final adopted budget under Section 189.016(6), Florida Statutes.
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)7, Rules of the Auditor General, the Bridgewalk Community Development District reported:
The rate or rates of non-ad valorem special assessments imposed by the District range from $560 to $1,708 per residential unit.
The total amount of special assessments collected by or on behalf of the District as
$445,975.
The total amount of outstanding bonds issued by the district as $4,350,000.
Additional Matters
Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not have any such findings.
Purpose of this Letter
Our management letter is intended solely for the information and use of Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
May 28, 2024

Section VI

Section A

Section 1

Michael J. Beaudine
Jan Albanese Carpenter Daniel H. Coultoff Sarah M. Dinon
Jennifer S. Eden Dorothy F. Green Bruce D. Knapp Peter G. Latham	201 SOUTH ORANGE AVENUE, SUITE 1400
ORLANDO, FLORIDA 32801 POST OFFICE BOX 3353 ORLANDO, FLORIDA 32802
TELEPHONE: (407) 481-5800
FACSIMILE: (407) 481-5801
WWW.LATHAMLUNA.COM	Jay E. Lazarovich Marc L. Levine Justin M. Luna Lori T. Milvain
Benjamin R. Taylor Christina Y. Taylor Kristen E. Trucco Daniel A. Velasquez	

To:	CDD Board of Supervisors

From:	District Counsel (Jan Albanese Carpenter, Esq., Jay E. Lazarovich, Esq. and Kristen E. Trucco, Esq.)
Re:	Recently Enacted Legislation (2024)

Date:	May 31, 2024

We are providing you with information about new legislation which affects special districts in the State of Florida. House Bill (“HB”) 7013 was recently signed into law and will go into effect July 1, 2024.
HB 7013 creates a requirement for special districts, including community development districts (“CDDs”), to prepare and publish a report of goals/objectives, performance measurement standards for such goals/objectives and the results of such goals/objectives. Specifically, by October 1, 2024, or by the end of the first full fiscal year after the establishment of a special district, whichever is later, “each special district must establish goals and objectives for each program and activity undertaken by the district, as well as performance measures and standards to determine if the district’s goals and objectives are being achieved.” By December 1 of each year thereafter (beginning December 1, 2025), an annual report must be prepared and published on the district’s website describing the goals and objectives achieved or failed to be achieved, as well as the performance measures and standards used by the district to make that determination. District Managers should prepare draft goals/objectives and performance measures and standards for review and adoption by CDD boards at or before the CDD’s September board meeting. Boards may ultimately decide to tailor those goals and objectives, as well as the measurement standards for each goal, to their specific CDD.

HB 7013 also repealed Section 190.047, Florida Statutes, which, among other things, required CDDs to hold a referendum at a general election on the question of whether to incorporate after certain requirements were met by the CDD. Effective July 1, 2024, CDDs will no longer be required to conduct such a referendum.
HB 7013 added a number of other provisions that are applicable to special districts. However, CDDs were specifically excluded from those provisions in the text of the new legislation. More detail on the new provisions that do not apply to CDDs is available upon request. Please feel free to contact the District Manager or our office should you have any questions on this new legislation or any other CDD requirements.

Thank you.

Section C

Section 1
Bridgewalk
Community Development District
Summary of Invoices

May 01, 2024 - May 31, 2024

Fund	Date	Check No.'s	Amount	
General Fund	
5/9/24	
154-156	
$	8,235.60	
	5/14/24	157-159	14,457.46	
	5/21/24	160	2,946.82	
	5/29/24	161	4,642.39	
			$	30,282.27	

Payroll	

May 2024			
	Brent Kewley	50081*	$	184.70	
	Adam Morgan	50082	$	184.70	
	Brent Kewley	50083	$	184.70	
	David Register	50084	$	184.70	
	Patrick Bonin Jr.	50085	$	184.70	
			$	923.50	
	TOTAL		$ 31,205.77	

*Replace check #50071 lost in the mail.
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/11/24	PAGE	1
*** CHECK DATES 05/01/2024 - 05/31/2024 ***	BRIDGEWALK - GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/09/24 00012	5/01/24 05012024 202405 300-20700-10000	*	14.41
FY24 SPCL ASMNT SER2022
BRIDGEWALK CDD C/O USBANK	14.41 000154
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/09/24 00008	5/05/24 83396	202405 320-53800-46400	*	1,401.69
RPR LAT.LINE/SPRAY/NOZZLE
FLORIDA ULS OPERATING LLC DBA	1,401.69 000155
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
123053	202312 310-51300-31500	*	112.00
NOTS FOR LIFT STATION CVY
124009	202402 310-51300-31500	*	1,770.00
PH1B,2A&2B LIFT CVY/AGRMT
124011	202402 310-51300-31500	*	979.50
EXPD REQUIREMT/MULTI-DIST
124487	202403 310-51300-31500	*	1,087.90
MTG/DRAIN EASEMENT/MEMO
124488	202403 310-51300-31500	*	1,804.50
TAX AGR-LIFT STATN/REQ#2
124488A	202403 310-51300-31500	*	164.40-
PAYMENT FROM CLIENT TRUST
124489	202403 310-51300-31500	*	1,230.00
EXPAND BOUNDARY/AGENT FRM
LATHAM, LUNA, EDEN & BEAUDINE, LLP	6,819.50 000156
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/24 00012	5/08/24 05082024 202405 300-20700-10000	*	2,413.60
FY24 SPCL ASMNT SER2022
BRIDGEWALK CDD C/O USBANK	2,413.60 000157
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/24 00008	5/10/24 84534	202405 320-53800-46200	*	6,087.00
MTHLY LANDSCAPE MNT MAY24
5/10/24 84536	202405 320-53800-46400	*	535.26
RPLC 3SPRAY/16ROTATOR/BRK
FLORIDA ULS OPERATING LLC DBA	6,622.26 000158
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/24 00001	5/01/24 57	202405 310-51300-34000	*	3,246.25
MANAGEMENT FEES MAY24
5/01/24 57	202405 310-51300-35200	*	100.00
WEBSITE ADMIN MAY24
5/01/24 57	202405 310-51300-35100	*	150.00
INFORMATION TECH MAY24
5/01/24 57	202405 310-51300-31300	*	583.33
DISSEMINATION FEE MAY24
5/01/24 57	202405 310-51300-51000	*	.24
OFFICE SUPPLIES
5/01/24 57	202405 310-51300-42000	*	3.13
POSTAGE
BWLK BRIDGEWALK	TVISCARRA
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/11/24	PAGE	2
*** CHECK DATES 05/01/2024 - 05/31/2024 ***	BRIDGEWALK - GENERAL FUND
BANK A GENERAL FUND

FIELD MANAGEMENT MAY24

7 PERM.EASMNT/TSK LST/PLN
2,418.96

RMV/INST.OF 4 OAK/1 PINE
4,642.39

TOTAL FOR BANK A	30,282.27
TOTAL FOR REGISTER	30,282.27

BWLK BRIDGEWALK	TVISCARRA

Section 2

Bridgewalk
Community Development District

Unaudited Financial Reporting
May31,2024

Table of Contents

1	Balance Sheet

2	General Fund Income Statement

3	Debt Service Fund Series 2022 Income Statement

4	Debt Service Fund Series 2023 Income Statement

5	Capital Projects Fund Series 2022 Income Statement

6	Capital Projects Fund Series 2023 Income Statement

7	Month to Month

8	Long Term Debt Summary

9	Assessment Receipt Schedule

10	Construction Schedule Series 2022

11	Construction Schedule Series 2023
Bridgewalk
Community Development District Balance Sheet
May 31, 2024

	General Fund	Debt Service Fund	Capital Projects Fund	Totals Governmental Funds	
Assets:
Cash - Truist Bank Investments:
Series 2022
Reserve Revenue Construction
Series 2023 Reserve Revenue Interest Construction
State Board of Administration	

$	62,472

$	-
$	-
$	-

$	-
$	-
$	-
$	-
$	280,919	

$	-

$	123,450
$	265,290
$	-

$	188,694
$	180,633
$	113
$	-
$	-	

$	-

$	-
$	-
$	1,029

$	-
$	-
$	-
$	2,776,026
$	-	

$	62,472

$	123,450
$	265,290
$	1,029

$	188,694
$	180,633
$	113
$	2,776,026
$	280,919	
Total Assets	$	343,391	$	758,180	$	2,777,055	$	3,878,626	
Liabilities:
Accounts Payable	

$	-	

$	-	

$	-	

$	-	
Total Liabilities	$	-	$	-	$	-	$	-	

Fund Balances:
Assigned For Debt Service 2022 Assigned For Debt Service 2023 Assigned For Capital Projects 2022 Assigned For Capital Projects 2023 Unassigned	

$	-
$	-
$	-
$	-
$	343,391	

$	388,740
$	369,440
$	-
$	-
$	-	

$	-
$	-
$	1,029
$	2,776,026
$	-	

$	388,740
$	369,440
$	1,029
$	2,776,026
$	343,391	
Total Fund Balances	$	343,391	$  758,179.83	$	2,777,055	$	3,878,626	
					
Total Liabilities & Fund Equity	$	343,391	$	758,180	$	2,777,055	$	3,878,626	
Bridgewalk
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending May 31, 2024

Adopted	Prorated Budget	Actual		
Budget	Thru 05/31/24	Thru 05/31/24	Variance	

Revenues:					
Special Assessments - Tax Roll	$	278,990	$	278,302	$	278,302	$	-	
Special Assessments - Direct Billed	$	222,011	$	222,011	$	222,011	$	-	
Interest	$	-	$	-	$	5,919	$	5,919	
Total Revenues	$	501,001	$	500,313	$	506,232	$	5,919	

Expenditures:					
Administrative:					
Supervisor Fees	$	12,000	$	8,000	$	4,600	$	3,400	
FICA Expense	$	918	$	612	$	352	$	260	
Engineering Fees	$	9,500	$	6,333	$	3,228	$	3,106	
Attorney	$	25,000	$	16,667	$	20,234	$	(3,567)	
Arbitrage	$	900	$	-	$	-	$	-	
Dissemination	$	7,000	$	4,667	$	4,083	$	583	
Annual Audit	$	4,400	$	-	$	-	$	-	
Trustee Fees	$	8,100	$	4,041	$	4,041	$	-	
Assessment Administration	$	5,300	$	5,300	$	5,300	$	-	
Management Fees	$	38,955	$	25,970	$	25,970	$	-	
Information Technology	$	1,800	$	1,200	$	1,200	$	-	
Website Maintenance	$	1,200	$	800	$	800	$	-	
Telephone	$	300	$	200	$	-	$	200	
Postage	$	1,000	$	667	$	119	$	547	
Printing & Binding	$	1,000	$	667	$	63	$	604	
Insurance	$	5,915	$	5,915	$	5,563	$	352	
Legal Advertising	$	2,500	$	1,667	$	685	$	982	
Other Current Charges	$	600	$	400	$	4,236	$	(3,836)	
Office Supplies	$	625	$	417	$	16	$	401	
Property Appraiser	$	400	$	400	$	172	$	228	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total Administrative:	$	127,588	$	84,096	$	80,834	$	3,261	
Operations & Maintenance					
Field Services	$	15,900	$	10,600	$	10,600	$	-	
Property Insurance	$	7,500	$	7,500	$	2,066	$	5,434	
Electric	$	2,400	$	1,600	$	246	$	1,354	
Streetlights	$	157,123	$	104,749	$	33,612	$	71,137	
Water & Sewer	$	25,000	$	16,667	$	20,271	$	(3,604)	
Landscape Maintenance	$	117,824	$	78,549	$	48,696	$	29,853	
Landscape Contingency	$	5,000	$	3,333	$	16,947	$	(13,613)	
Irrigation Repairs	$	2,500	$	1,667	$	8,282	$	(6,615)	
Lake Maintenance	$	1,152	$	768	$	-	$	768	
Contingency	$	2,500	$	1,667	$	-	$	1,667	
Repairs & Maintenance	$	2,500	$	1,667	$	1,780	$	(113)	
Capital Outlay	$	34,014	$	22,676	$	-	$	22,676	
Total Operations & Maintenance:	$	373,413	$	251,442	$	142,499	$	108,943	
					
Total Expenditures	$	501,001	$	335,538	$	223,333	$	112,205	
					
Excess Revenues (Expenditures)	$	-		$	282,899		
					
Fund Balance - Beginning	$	-		$	60,492		
					
Fund Balance - Ending	$	-		$	343,391		
Bridgewalk
Community Development District Debt Service Fund - Series 2022
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending May 31, 2024

Adopted	Prorated Budget	Actual		
Budget	Thru 05/31/24	Thru 05/31/24	Variance	

Revenues:					
Special Assessments	$	246,900	$	246,744	$	246,744	$	-	
Interest	$	5,000	$	3,333	$	9,758	$	6,425	
Total Revenues	$	251,900	$	250,077	$	256,502	$	6,425	

Expenditures:					
Series 2022
Interest - 12/15	

$	76,094	

$	76,094	

$	76,094	

$	-	
Principal - 06/15	$	95,000	$	-	$	-	$	-	
Interest - 06/15	$	76,094	$	-	$	-	$	-	
Total Expenditures	$	247,188	$	76,094	$	76,094	$	-	

Other Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	(3,939)	$	3,939	
Total Other Financing Sources (Uses)	$	-	$	-	$	(3,939)	$	3,939	
					
Excess Revenues (Expenditures)	$	4,713		$	176,469		
					
Fund Balance - Beginning	$	86,799		$	212,271		
					
Fund Balance - Ending	$	91,512		$	388,740		
Bridgewalk
Community Development District Debt Service Fund - Series 2023
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending May 31, 2024

	Adopted		Prorated Budget	Actual			
		Budget		Thru 05/31/24	Thru 05/31/24	Variance	
Revenues:							
Special Assessments - Direct Billed	$		-	$		-	$	180,633	$	180,633	
Bond Proceeds	$		-	$		-	$	188,694	$	188,694	
Interest	$		-	$		-	$	4,171	$	4,171	
Total Revenues	$		-	$		-	$	373,497	$	373,497	

Expenditures:							
Series 2023
Interest - 06/15	

$		

-	$		

-	$	-	

$	-	
Total Expenditures	$		-	$		-	$	-	$	-	

Other Sources/(Uses)							
Transfer In/(Out)	$		-	$		-	$	(4,057)	$	4,057	
Total Other Financing Sources (Uses)	$		-	$		-	$	(4,057)	$	4,057	
							
Excess Revenues (Expenditures)	$		-		$	369,440		
							
Fund Balance - Beginning	$		-		$	-		
							
Fund Balance - Ending	$		-		$	369,440		
Bridgewalk
Community Development District Capital Projects Fund - Series 2022
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending May 31, 2024

	Adopted		Prorated Budget	Actual			
		Budget		Thru 05/31/24	Thru 05/31/24	Variance	
Revenues:							
Interest	$		-	$	-	$	585	$	585	
Total Revenues	$		-	$	-	$	585	$	585	

Expenditures:							
Series 2022
Capital Outlay	

$		

-	$	

-	$	

24,458	

$	(24,458)	
Total Expenditures	$		-	$	-	$	24,458	$	(24,458)	

Other Financing Sources/(Uses)							
Transfer In/(Out)	$		-	$	-	$	3,939	$	(3,939)	
Total Other Financing Sources (Uses)	$		-	$	-	$	3,939	$	(3,939)	
							
Excess Revenues (Expenditures)	$		-	$	(19,934)		
							
Fund Balance - Beginning	$		-	$	20,964		
							
Fund Balance - Ending	$		-	$	1,029		
Bridgewalk
Community Development District Capital Projects Fund - Series 2023
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending May 31, 2024

Adopted	Prorated Budget	Actual		
Budget	Thru 05/31/24	Thru 05/31/24	Variance	

Revenues:				
Bond Proceeds	$	-	$	-	$	4,741,306	$	4,741,306	
Interest	$	-	$	-	$	86,791	$	86,791	
Total Revenues	$	-	$	-	$	4,828,098	$	4,828,098	

Expenditures:				
Series 2023
Capital Outlay	

$	

-	$	-	$	1,719,057	

$	(1,719,057)	
Capital Outlay - Cost of Issuance	$	-	$	-	$	337,072	$	(337,072)	
Total Expenditures	$	-	$	-	$	2,056,129	$	(2,056,129)	

Other Financing Sources/(Uses)				
Transfer In/(Out)	$	-	$	-	$	4,057	$	(4,057)	
Total Other Financing Sources (Uses)	$	-	$	-	$	4,057	$	(4,057)	
				
Excess Revenues (Expenditures)	$	-	$	2,776,026		
				
Fund Balance - Beginning	$	-	$	-		
				
Fund Balance - Ending	$	-	$	2,776,026		
Bridgewalk
Community Development District Month to Month
	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sept	Total	
Revenues:														
Special Assessments - Tax Roll	$	-	$	28,252  $	237,418	$	891	$	1,036	$	3,918	$	4,065	$	2,722	$	-	$	-	$	-	$	-	$	278,302	
Special Assessments - Direct Billed	$	111,006  $	-	$	-	$	55,503	$	-	$	-	$	55,503	$	-	$	-	$	-	$	-	$	-	$	222,011						
Interest	$	-	$	-	$	-	$	839	$	1,216	$	1,299	$	1,263	$	1,302	$	-	$	-	$	-	$	-	$	5,919
$	-						
Total Revenues	$  111,006  $	28,252	$  237,418	$	57,233	$	2,252	$	5,218	$	60,831	$	4,024	$	-	$	-	$	-	$	-	$	506,232						

Expenditures:														
Administrative:
Supervisor Fees	
$	600  $	600	
$	400	
$	-	
$	400	
$	800	
$	800	
$	1,000	
$	-	$	-	$	-	$	-	$	4,600						
FICA Expense	$	46  $	46	$	31	$	-	$	31	$	61	$	61	$	77	$	-	$	-	$	-	$	-	$	352						
Engineering Fees	$	875  $	-	$	175	$	-	$	2,178	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,228						
Attorney	$	3,435  $	1,115	$	1,864	$	1,780	$	5,137	$	3,958	$	2,947	$	-	$	-	$	-	$	-	$	-	$	20,234						
Arbitrage	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-						
Dissemination	$	292  $	292	$	583	$	583	$	583	$	583	$	583	$	583	$	-	$	-	$	-	$	-	$	4,083						
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-						
Trustee Fees	$	-	$	-	$	-	$	-	$	-	$	4,041	$	-	$	-	$	-	$	-	$	-	$	-	$	4,041						
Assessment Administration	$	5,300  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,300						
Management Fees	$	3,246  $	3,246	$	3,246	$	3,246	$	3,246	$	3,246	$	3,246	$	3,246	$	-	$	-	$	-	$	-	$	25,970						
Information Technology	$	150  $	150	$	150	$	150	$	150	$	150	$	150	$	150	$	-	$	-	$	-	$	-	$	1,200						
Website Maintenance	$	100  $	100	$	100	$	100	$	100	$	100	$	100	$	100	$	-	$	-	$	-	$	-	$	800						
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-						
Postage	$	0  $	8	$	2	$	13	$	76	$	14	$	3	$	3	$	-	$	-	$	-	$	-	$	119							
Printing & Binding	$	-	$	10	$	7	$	2	$	-	$	15	$	15	$	14	$	-	$	-	$	-	$	-	$	63							
Insurance
Legal Advertising Other Current Charges Office Supplies Property Appraiser
$	5,563  $	-	$
$	685  $	-	$
$	-	$	-	$
$	-	$	0  $
$	-	$	-	$
-	$
-	$
78  $
0  $
-	$
-	$
-	$
47  $
15  $
-	$
-	$
-	$
3,958  $
0  $
172  $
-	$
-	$
38  $
0  $
-	$
-	$
-	$
39  $
0  $
-	$
-	$
-	$
76  $
0  $
-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
5,563
685
4,236
16
172
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	175	
Total Administrative:	$	20,466	$	5,567	$	6,636	$	5,936	$	16,030	$	13,006	$	7,944	$	5,249	$	-	$	-	$	-	$	-	$	80,834	

Operations & Maintenance										
Field Services	$	1,325	$	1,325	$	1,325	$	1,325	$	1,325	$	1,325	$	1,325	$	1,325	$	-	$	-	$	-	$	-	$	10,600	
Property Insurance	$	2,066	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,066	
Electric	$	-	$	43	$	48	$	-	$	45	$	38	$	37	$	35	$	-	$	-	$	-	$	-	$	246	
Streetlights	$	-	$	5,918	$	5,925	$	-	$	5,173	$	5,539	$	5,525	$	5,532	$	-	$	-	$	-	$	-	$	33,612	
Water & Sewer	$	2,063	$	1,723	$	2,850	$	2,376	$	2,344	$	3,200	$	2,969	$	2,746	$	-	$	-	$	-	$	-	$	20,271	
Landscape Maintenance	$	6,087	$	6,087	$	6,087	$	6,087	$	6,087	$	6,087	$	6,087	$	6,087	$	-	$	-	$	-	$	-	$	48,696	
Landscape Contingency	$	-	$	-	$	-	$	-	$	12,304	$	-	$	-	$	4,642	$	-	$	-	$	-	$	-	$	16,947	
Irrigation Repairs	$	-	$	1,230	$	1,824	$	905	$	434	$	438	$	1,513	$	1,937	$	-	$	-	$	-	$	-	$	8,282	
Lake Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Contingency	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Repairs & Maintenance	$	-	$	-	$	-	$	-	$	-	$	1,780	$	-	$	-	$	-	$	-	$	-	$	-	$	1,780	
Capital Outlay	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Total Operations & Maintenance:	$	11,541	$	16,326	$	18,058	$	10,693	$	27,714	$	18,407	$	17,455	$	22,305	$	-	$	-	$	-	$	-	$	142,499	
										
Total Expenditures	$	32,008	$	21,893	$	24,695	$	16,628	$	43,744	$	31,414	$	25,399	$	27,554	$	-	$	-	$	-	$	-	$	223,333	
										
Excess Revenues (Expenditures)	$	78,998	$	6,359	$	212,723	$	40,605	$	(41,492)	$	(26,196)	$	35,432	$	(23,530)	$	-	$	-	$	-	$	-	$	282,899	
Bridgewalk
Community Development District Long Term Debt Report

SERIES 2022, SPECIAL ASSESSMENT BONDS		
ASSESSMENT AREA ONE PROJECT		
OPTIONAL REDEMPTION DATE:	6/15/2032		
INTEREST RATES:	2.500%, 3.000%, 3.250%, 4.000%		
MATURITY DATE:	12/15/2052		
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE		
RESERVE FUND REQUIREMENT	$123,450		
RESERVE FUND BALANCE	$123,450		
BONDS OUTSTANDING - 02/22/22	$4,440,000	
LESS: PRINCIPAL PAYMENT - 06/15/23	($90,000)	
CURRENT BONDS OUTSTANDING	$4,350,000	

	SERIES 2023, SPECIAL ASSESSMENT BONDS		
	ASSESSMENT AREA TWO PROJECT		
OPTIONAL REDEMPTION DATE:	12/15/2033		
INTEREST RATES:	5.500%, 6.250%, 6.500%		
MATURITY DATE:	12/15/2053		
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE		
RESERVE FUND REQUIREMENT	$188,694		
RESERVE FUND BALANCE	$188,694		
BONDS OUTSTANDING - 11/16/23		$4,930,000	
CURRENT BONDS OUTSTANDING	$4,930,000		
Bridgewalk
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2024

Date	
Distribution	
Gross Amount	
Commissions	
Discount/Penalty	
Interest	
Net Receipts	
O&M Portion	2022 Debt Service Asmt	
Total	

11/10/23	
ACH	
$693.72	
$13.15	
$36.42	
$0.00	
$644.15	
$341.43	
$302.72	
$644.15	
11/24/23	ACH	$55,968.86	$1,074.60	$2,238.73	$0.00	$52,655.53	$27,910.19	$24,745.34	$52,655.53	
12/11/23	ACH	$467,168.01	$8,969.63	$18,686.62	$0.00	$439,511.76	$232,964.27	$206,547.49	$439,511.76	
12/22/23	ACH	$8,904.13	$171.46	$330.72	$0.00	$8,401.95	$4,453.47	$3,948.48	$8,401.95	
01/10/24	ACH	$1,179.56	$22.89	$35.39	$0.00	$1,121.28	$594.34	$526.94	$1,121.28	
01/31/24	ACH	$0.00	$0.00	$0.00	$559.10	$559.10	$296.35	$262.75	$559.10	
02/08/24	ACH	$2,035.23	$39.89	$40.70	$0.00	$1,954.64	$1,036.06	$918.58	$1,954.64	
03/08/24	ACH	$7,632.11	$150.86	$89.04	$0.00	$7,392.21	$3,918.26	$3,473.95	$7,392.21	
04/08/24	ACH	$6,614.50	$132.29	$0.00	$0.00	$6,482.21	$3,435.91	$3,046.30	$6,482.21	
04/08/24	ACH	$1,179.56	$23.59	$0.00	$0.00	$1,155.97	$612.72	$543.25	$1,155.97	
04/19/24	ACH	$0.00	$0.00	$0.00	$30.66	$30.66	$16.25	$14.41	$30.66	
05/08/24	ACH	$5,240.72	$104.82	$0.00	$0.00	$5,135.90	$2,722.30	$2,413.60	$5,135.90	
						$0.00	$0.00	$0.00	$0.00	
	TOTAL	$	556,616.40	$	10,703.18	$	21,457.62	$	589.76	$	525,045.36	$  278,301.55	$  246,743.81	$	525,045.36	

DIRECT BILLED ASSESSMENTS

STANDARD PACIFIC OF FLORIDA	$598,212.78	$222,011.43	$376,201.35

DATE
RECEIVED	DUE
DATE	CHECK
NO.	NET
ASSESSED	AMOUNT
RECEIVED	General
Fund	Series 2023
Fund	
10/18/23	11/1/23	2114382	$111,005.71	$111,005.71	$111,005.71	$0.00	
1/19/24	2/1/24	2168514	$55,502.86	$55,502.86	$55,502.86	$0.00	
4/12/24	4/1/24	2216303	$180,632.60	$180,632.60	$0.00	$180,632.60	
4/12/24	5/1/24	2216303	$55,502.86	$55,502.86	$55,502.86	$0.00	
	9/1/24		$195,568.75	$0.00	$0.00	$0.00	
			$598,212.78	$402,644.03	$222,011.43	$180,632.60	
Bridgewalk
COMMUNITY DEVELOPMENT DISTRICT

Special Assessment Bonds, Series 2022

Fiscal Year 2024
12/8/23	4	Latham, Luna, Eden & Beaudine	 Invoice #122129 - Services for Phase 1A Lift Station Conveyance to TWA - Oct.23 3/15/24	5	Latham, Luna, Eden & Beaudine	Invoice #122616 - Services for Phase 2A Lift Station Conveyance to TWA - Nov.23 3/15/24	6		Osceola Engineering Inc.		Invoice #11602-1 - Prepare requisition for remaining costs. - Nov.23 3/15/24	7			Lennar Homes LLC			Unfunded portion of infrastructure costs fo AA1.

$	168.00
$	1,036.00
$	175.00
$	23,079.42

Fiscal Year 2024
10/2/23	Interest
10/3/23	Transfer from Reserve
11/1/23	Interest
11/2/23	Transfer from Reserve
12/1/23	Interest
12/4/23	Transfer from Reserve
1/2/24	Interest
1/3/24	Transfer from Reserve
2/1/24	Interest
2/2/24	Transfer from Reserve
3/1/24	Interest
3/4/24	Transfer from Reserve
4/1/24	Interest
4/2/24	Transfer from Reserve
5/1/24	Interest
5/2/24	Transfer from Reserve

$	87.38
$	485.85
$	87.75
$	503.87
$	87.65
$	489.39
$	92.20
$	505.45
$	94.17
$	503.31
$	89.84
$	467.71
$	44.17
$	500.00
$	2.06
$	483.24

Project (Construction) Fund at 09/30/23 Interest Earned/Transferred Funds thru 5/31/24 Requisitions Paid thru 5/31/24
$	20,963.85
$	4,524.04
$	(24,458.42)

Bridgewalk
COMMUNITY DEVELOPMENT DISTRICT

Special Assessment Bonds, Series 2023

Section 3
2023 Form 1 Instructions StatementofFinanciallnterests,

Notice
The annual Statement of Financial Interest is due July1, 2024. If the annual form Is not submitted via the electronic filing system created and maintained by the Commission September 3, 2024, an automatic fine of $25 for each day late will be Imposed, up to a maximum penalty of $1.500. Failure to file also can result in removal from public office or employment. [s. 112.3145. F.S.]
In addition. failure to make any required disclosure constitutes grounds for and may be punished by one or more of the following: disqualification from being on the ballot, impeachment, removal or suspension from office or employment demotion, reduction In salary, reprimand, or a civil penalty not exceeding $10,000. [s.112.317, F.S.]
When To File:
lnltlal/y, each local officer/employee, state officer, and specified state employee must file within 30 days of the date of his or her appointment or of the beginning of employment. Appointees who must be confirmed by the Senate must file prior to confirmation, even if that is less than 30 days from the date of their appointment.
Candidates must file at the same time they file their qualifying papers.

Thereafter, file by July 1following each calendar year in which they hold their positions.

Finally. file a final disclosure form (Form 1F) within 60 days of leaving office or employment. Filing a CE Form 1F (Final Statement of Financial Interests) does not relieve the filer of filing a CE Form 1 if the filer was in his or her position on December 31. 2023.
Who Must File Form 1
Elected public officials not serving in a political subdivision of the state and any person appointed to fill a vacancy In such office, unless required to file full disclosure on Form 6.
	Appointed members of each board. commission, authority. or council having statewide Jurisdiction. excluding those required to file full disclosure on Form 6 as well as members of solely advisory bodies, but Including judicial nominating commission members; Directors of Enterprise Florida. Scripps Florida Funding Corporation. and Career Source Florida; and members of the Council on the Social Status of Black Men and Boys; the Executive Director, Governors, and senior managers of Citizens Property Insurance Corporation; Governors and senior managers of Florida Workers' Compensation Joint Underwriting Association; board members of the Northeast Fla. Regional Transportation Commission; board members of Triumph Gulf Coast Inc; board members of Florida Is For Veterans, Inc.; and members of the Technology Advisory Council within the Agency for State Technology.
The Commissioner of Education. members of the State Board of Education. the Board of Governors. the local Boards of Trustees and Presidents of state universities, and the Florida Prepaid College Board.
Persons elected to office in any political subdivision (such as municipalities, counties, and special districts) and any person appointed to fill a vacancy in such office. unless required to file Form 6.
	Appointed members of the following boards, councils, commissions. authorities, or other bodies of county. municipality. school district Independent special district, or other political subdivision: the governing body of the subdivision; community college or junior college district boards of trustees; boards having the power to enforce local code provisions; boards of adjustment; community redevelopment agencies; planning or zoning boards having the power to recommend, create, or modify land planning or zoning within a political subdivision. except for citizen advisory committees. technical coordinating committees, and similar groups who only have the power to make recommendations to planning or zoning boards, and except for representatives of a military installation acting on behalf of all military installations within that jurisdiction; pension or retirement boards empowered to Invest pension or retirement funds or determine entitlement to or amount of pensions or other retirement benefits. and the Pinellas County Construction Licensing Board.
Any appointed member of a local government board who is required to file a statement of financial interests by the appointing authority or the enabling legislation, ordinance. or resolution creating the board.
Persons holding any of these positions in local government: county or city manager; chief administrative employee or finance director of a county. municipality. or other political subdivision; county or municipal attorney; chief county or municipal building inspector; county or municipal water resources coordinator; county or municipal pollution control director; county or municipal environmental control director; county or municipal administrator with power to grant or deny a land development permit: chief of police; fire chief: municipal clerk; appointed district school superintendent; community college president; district medical examiner; purchasing agent (regardless oftltle) having the authority to make any purchase exceeding $35,000 for the local governmental unit.
Officers and employees of entities serving as chief administrative officer of a political subdivision.
Members of governing boards of charter schools operated by a city or other public entity.
Employees in the office of the Governor or of a Cabinet member who are exempt from the Career Service System, excluding secretarial. clerical. and similar positions.
The following positions in each state department. commission, board, or council: Secretary, Assistant or Deputy Secretary, Executive Director, Assistant or Deputy Executive Director, and anyone having the power normally conferred upon such persons. regardless of title.
The following positions in each state department or division: Director, Assistant or Deputy Director, Bureau Chief, and any person having the power normally conferred upon such persons. regardless of title.
Assistant State Attorneys, Assistant Public Defenders, criminal conflict and civil regional counsel, and assistant criminal conflict and civil regional counsel, Public Counsel, full-time state employees serving as counsel or assistant counsel to a state agency, administrative law judges, and hearing officers.
The Superintendent or Director of a state mental health institute established for training and research in the mental health field, or any major state Institution or facility established for corrections, training. treatment, or rehabilitation.
State agency Business Managers, Finance and Accounting Directors. Personnel Officers. Grant Coordinators, and purchasing agents (regardless of title) with power to make a purchase exceeding $35,000.
The following positions in legislative branch agencies: each employee [other than those employed In maintenance, clerical, secretarial, or similar positions and legislative assistants exempted by the presiding officer of their house): and each employee of the Commission on Ethics.
Each member of the governing body of a "large-hub commercial service airport." as defined In Section 112.3144(1)(c), Florida Statutes, except for members required to comply with the financial disclosure requirements of s. 8, Article II of the State Constitution.
ATTACHMENTS; A filer may include and submit attachments or other supporting documentation when filing disclosure.
PUBLIC RECORD; The disclosure form is a public record and is required by law to be posted to the Commission's website.Your Social Securi!Y number. bank account. debit. charge. and credit card numbers. mortgJ1ge or brokerage account numbers. personal identification numbers. or taxp.a_yer identification numbers are not required and should not be jncluded. If such information is included in the filing. it may be made available for public inspection and copying unless
redaction is required by the filer. without any liability to the Commission. If you are an active or former officer or employee listed in Section 119.071, F.S., whose home address or other information is exempt from disclosure, the Commission will maintain that confidentiality if you submit a written and notarized request.
QUESTIONS about this form or the ethics laws may be addressed to the Commission on Ethics. Post Office Drawer 15709, Tallahassee, Florida 32317-5709: physical address: 325 John Knox Road. Building E, Suite 200, Tallahassee, FL 32303: telephone (850) 488-7864.
Instructions for Completing Form 1
Primary Sources oflncome
[Required bys.112.3145(3}(b]1. F.S.]

This section Is intended to require the disclosure of your principal sources of income during the disclosure period. Yo!,um not have to disclose any public salary QC.. RPmi2n(s).The income of your spouse need not be disclosed: however, if there Is joint income to you and your spouse from property you own jointly [such as interest or dividends from a bank account or stocks). you should disclose the source of that income if It exceeded the threshold.
Please list in this part of the form the name, address. and principal business activity of each source of your income which exceeded $2,500 of gross income received by you in your own name or by any other person for your use or benefit.
"Gross income" means the same as it does for income tax purposes. even If the income is not actually taxable, such as interest on tax-free bonds. Examples Include: compensation for services. income from business. gains from property dealings. interest. rents, dividends, pensions. IRA distributions, social security, distributive share of partnership gross income. and alimony if considered gross income under federal law, but not child support.
Examples:

If you were employed by a company that manufactures computers and received more than $2,500, list the name of the company. Its address, and its principal business activity (computer manufacturing).
If you were a partner in a law firm and your distributive share of partnership gross income exceeded $2,500, list the name of the firm, its address, and its principal business activity (practice of law).
If you were the sole proprietor of a retail gift business and your gross income from the business exceeded $2,500, list the name of the business, Its address, and Its principal business activity [retail gift sales).
If you received income from investments in stocks and bonds, list each jndjvjdual com(23!1Y. from which you derived more than $2,500. Do not aggregate all of your investment income.
If more than $2.500 of your gross income was gain from the sale of property (not just the selling price), list as a source of income the purchaser's name, address and principal business activity. If the purchaser's identity is unknown. such as where securities listed on an exchange are sold through a brokerage firm, the source of income should be listed as "sale of (name of company) stock." for example.
If more than $2.500 of your gross income was in the form of interest from one particular financial institution (aggregating Interest from all CD's, accounts. etc.. at that institution). list the name of the institution. its address, and its principal business activity.
Secondary Sources oflneome
[Required bys.112.3145(3)(b)2, F.S.]

This part Is intended to require the disclosure of major customers, clients, and other sources ·of income to businesses in which you own an Interest. It ls not for rep.m:tiJlg Income from second jl2t2s., That kind of income should be reported in "Primary Sources of Income; if it meets the reporting threshold. You will not have anything to report unless. during the disclosure period:
	You owned (either directly or Indirectly in the form of an equitable or beneficial interest) more than 5% of the total assets or capital stock of a business entity (a corporation. partnership, LLC. limited partnership. proprietorship, joint venture, trust. firm, etc., doing business In Florida); and,
You received more than $5,000 of your gross income during the disclosure period from that business entity.

If your interests and gross Income exceeded these thresholds, then for that business entity you must list every source of Income to the business entity which exceeded 10% of the business entity's gross income (computed on the basis of the business entity's most recently completed fiscal year), the source's address, and the source's principal business activity.
Examples:

You are the sole proprietor of a dry cleaning business. from which you received more than $5,000. If only one customer, a uniform rental company. provided more than 10% of your dry cleaning business. you must list the name of the uniform rental company. its address. and its principal business activity (uniform rentals).
You are a 20% partner in a partnership that owns a shopping mall and your partnership income exceeded the above thresholds. List each tenant of the mall that provided more than 10% of the partnership's gross Income and the tenant's address and principal business activity.
Real Property
[Required bys.112.3145(3)(b)3, F.S.]

In this part, list the location or description of all real property in Florida In which you owned directly or indirectly at any time during the disclosure period In excess of 5% of the property's value. You are not required to list your residences. You should Jis!.s.nY. vacation homes if you derive Income from them,
Indirect ownership includes situations where you are a beneficiary of a trust that owns the property, as well as situations where you own more than 5% of a partnership or corporation that owns the property. The value of the property may be determined by the most recently assessed value for tax purposes, in the absence of a more accurate fair market value.
The location or description of the property should be sufficient to enable anyone who looks at the form to identify the property. A street address should be used, if one exists.
Intangible Personal Property
[Required bys.112.3145(3)(b)3, F.S.]

Describe any intangible personal property that, at anytime during the disclosure period. was worth more than $10,000 and state the business entity to which the property related. Intangible personal property includes things such as cash on hand, stocks, bonds, certificates of deposit. vehicle leases, interests in businesses. beneficial interests in trusts. money owed you (including, but not limited to. loans made as a candidate to your own campaign). Deferred Retirement Option Program (DROP) accounts, the Florida Prepaid College Plan, and bank accounts in which you have an ownership interest. Intangible personal property also includes investment products held in IRAs. brokerage accounts. and the Florida College Investment Plan. Note that theproduct contained In a brokerage account IRA, or the Elorjda conege investment Plan Is your asset-not the account or plan itself Things like automobiles and houses you own. jewelry, and paintings are not Intangible property. Intangibles relating to the same business entity may be aggregated; for example, CDs and savings accounts with the same bank. Property owned as tenants by the entirety or as joint tenants with right of survivorship, including bank accounts owned in such a manner. should be valued at 100%. The value of a leased vehicle Is the vehicle's present value minus the lease residual (a number found on the lease document).
Liabilities
[Required by s.112.3145(3)(b)4, F.S.]
List the name and address of each creditor to whom you owed more than $10,000 at any time during the disclosure period. The amount of the liability of a vehicle lease is the sum of any past-due payments and all unpaid prospectlve lease payments. You are not required to list the amount of any debt. You do not have to disclose credit card and retail installment accounts, taxes owed (unless reduced to a judgment). indebtedness on a life insurance policy owed to the company of Issuance, or contingent liabilities. A ·contingent liability" is one that will become an actual liability only when one or more future events occur or fall to occur, such as where you are liable only as a guarantor, surety, or endorser on a promissory note. If you are a ·co-maker" and are jointly liable or jointly and severally liable, then it is not a contingent liability.
Interests in Specified Businesses
[Required by s.112.3145(7), F.S.]

The types of businesses covered in this disclosure include: state and federally chartered banks; state and federal savings and loan associations; cemetery companies; insurance companies; mortgage companies; credit unions; small loan companies; alcoholic beverage licensees; pari-mutuel wagering companies, utility companies, entities controlled by the Public Service Commission; and entities granted a franchise to operate by either a city or a county govemment.
Disclose in this part the fact that you owned during the disclosure period an interest in, or held any of certain positions with thetypes of businesses listed above. You must make this disclosure if you own or owned (either directly or indirectly in the form of an equitable or beneficial interest) at any time during the disclosure period more than 5% of the total assets or capital stock of one of the types of business entities listed above. You also must complete this part of the form for each of these types of businesses for which you are, or were at any time during the disclosure period, an officer, director, partner, proprietor, or agent (other than a resident agent solely for service of process).
If you have or held such a position or ownership Interest In one of these types of businesses, list the name of the business, Its address and principal business activity, and the position held with the business (if any). If you own(ed) more than a 5% interest in the business, indicate that fact and describe the nature of your interest.
Training Certification
[Required by s.112.3142. F.S.]

If you are a Constitutional or elected municipal officer appointed school superintendent. a commissioner of a community redevelopment agency created under Part Ill, Chapter 163, whose service began on or before March 31 of the year for which you are filing. you are required to complete four hours of ethics training which addresses Article II, Section 8 of the Florida Constitution, the Code of Ethics for Public Officers and Employees, and the public records and open meetings laws of the state. You are required to certify on this form that you have taken such training.
CE FORM 1 - Effective: April 11, 2024

Incorporated by reference in Rules 34-8.001(2) and 34-8.202(1), F.A.C