Randal Park Community Development District

Agenda April 18, 2025

Agenda

Randal Park
Community Development District

219 E. Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
April 11, 2025

Board of Supervisors Randal Park Community Development District

Dear Board Members:

The Board of Supervisors of Randal Park Community Development District will meet Friday, April 19, 2025 at 9:30 AM at the Randal Park Clubhouse, 8730 Randal Park Blvd., Orlando, Florida 32832. Following is the advance agenda for the meeting:
Board of Supervisors Meeting
Roll Call
Public Comment Period
Engineer’s Report
Approval of Minutes of the March 7, 2025 Board of Supervisors Meeting
Discussion of Clubhouse as Poll Location
Review and Acceptance of Fiscal Year 2024 Audit Report
Appointment of Audit Committee and Chairman
Staff Reports
Attorney
District Manager’s Report
Approval of Check Register
Balance Sheet and Income Statement
Field Manager’s Report
Consideration of Proposals for Sod Replacement at Dog Park
Blade Runners
Yellowstone Landscape
Amenity Report
Consideration of Proposal for Installation of Surge Protector from Terry’s
Electric
Supervisor’s Requests
Other Business
Next Meeting Date – May 16, 2025
Adjournment

Audit Committee Meeting
Roll Call
Public Comment Period
Audit Services
Approval of Request for Proposals and Selection Criteria
Approval of Notice of Request for Proposals for Audit Services
Public Announcement of Opportunity to Provide Audit Services
Adjournment

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

Sincerely,

Jason M. Showe District Manager

CC:	Jan Carpenter, District Counsel James Hoffman, District Engineer Marcia Calleja, Amenity Manager
Alexandra Penagos, Community Manager Darrin Mossing, GMS
Enclosures

Board of Supervisors Meeting

Minutes

MINUTES OF MEETING RANDAL PARK
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Randal Park Community Development District was held Friday, March 7, 2025 at 9:30 a.m. at the Randal House Clubhouse, 8730 Randal Park Boulevard, Orlando, Florida.

Present and constituting a quorum were:

Stephany Cornelius	Chairperson
Katie Steuck	Vice Chairperson
Sean Masherella	Assistant Secretary
Marcela Asquith	Assistant Secretary
Brandon Swendsen	Assistant Secretary Also present were:
Jason Showe	District Manager
Kristen Trucco	District Counsel
Jarett Wright	Field Operations
Alexandra Panagos	CALM
Katie O’Rourke	GMS

FIRST ORDER OF BUSINESS	Roll Call
Mr. Showe called the meeting to order and called the roll.

SECOND ORDER OF BUSINESS	Public Comment Period
There being no comments, the next item followed.

THIRD ORDER OF BUSINESS	Engineer’s Report
There being no comments, the next item followed.

FOURTH ORDER OF BUSINESS	Approval of the Minutes of the February 21,
2025 Board of Supervisors Meeting

On MOTION by Mr. Masherella seconded by Ms. Asquith with all in favor the minutes of the February 21, 2025 meeting were approved as presented.

FIFTH ORDER OF BUSINESS	Public Hearing – Consideration of Resolution
2025-03 Adopting the Amended Amenity Facilities Policies Rule
Mr. Showe stated the purpose of today’s meeting is to conduct a public hearing.

On MOTION by Mr. Masherella seconded by Ms. Cornelius with all in favor the public hearing was opened.

Ms. Trucco stated this resolution acknowledges that this is a public hearing and the board is considering amendments to the CDD’s amenity facility policies. A copy of the policy is in your agenda and you can see the edits that we previously spoke about. On page 5 is the provision regarding fishing, the same language was in your agenda packet and we looked at this at the last board meeting. Basically, it acknowledges that fishing is at the individual’s own risk, is permitted within designated areas only and residential and/or private property shall not be utilized or walked over to gain access to fishing areas. There is a general warning about Florida’s wildlife including alligators and snakes. That language has been recommended from the CDD’s insurance carrier. We also have signs regarding the wildlife.
In the general swimming pool rules, there is an amendment about the requirements for swim instructors and the CDD has an approved vendor list for swimming lessons that resident will need to use in the event they want to have a swimming instructor.
The new provision that I added is about fee waiver language that is designed for public meetings that benefit all the residents of the CDD. It envisions that a non-profit organization would submit a request at least 60-days prior to the date they would like to reserve the clubhouse to the district manager and the district manager could grant a fee waiver and the conditions would be that they have to sign a license agreement with the CDD for that non-profit’s use requiring at the minimum, indemnification to the district, reimbursement for any damages that it

causes to the property and also proof that the CDD has been listed as an additional insured on their insurance policy. If the CDD received a request after the 60-days was provided from a resident or other organization to rent the space for a fee, then the non-profit organization would have the option of paying the actual fee to rent the space or select a new date.
Mr. Showe stated you can add that the amenity manager has discretion to make exceptions on a case-by-case basis if less than 30-days.
There being no public present to comment, the board took the following action.

On MOTION by Ms. Cornelius seconded by Ms. Steuck with all in favor Resolution 2025-03 Adopting the Amended Amenity Facilities Policies Rule was approved.

On MOTION by Ms. Cornelius seconded by Ms. Steuck with all in favor the public hearing was closed.

SIXTH ORDER OF BUSINESS	Staff Reports
Attorney
There being no comments, the next item followed.

Manager
There being no comments, the next item followed.

Field Manager’s Report
Mr. Wright stated Monday we are going to start the pool acid wash and will be closed for the week.

Amenity Report
Ms. Panagos gave an overview of the amenity manager’s report, copy of which was included in the agenda package.

Ratification of Rug Purchase

On MOTION by Ms. Cornelius seconded by Mr. Masherella with all in favor purchase of a rug from The Flooring Center for the amenity center in the amount of $3,909 was ratified.

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

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

NINTH ORDER OF BUSINESS	Next Meeting Date – April 18, 2025
Mr. Showe stated we still have the meeting scheduled for March 21st. Are we canceling that meeting?
It was the consensus of the board to cancel the March 21, 2025 meeting.

TENTH ORDER OF BUSINESS	Adjournment

On MOTION by Ms. Cornelius seconded by Ms. Asquith with all in favor the meeting adjourned at 9:47 a.m.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section V

From: Jason Showe jshowe@gmscfl.com 
Subject: Fwd: Reserving Randal Park Clubhouse for Election Polling Location - November 2025
Date: April 2, 2025 at 7:40 AM
To: Syanne Hall shall@gmscfl.com

Begin forwarded message:
On Apr 1, 2025, at 5:04 PM, Casey Billings <Casey.Billings@orlando.gov> wrote:
Good Afternoon,
The City of Orlando would like to use your facility, the Randal Park Clubhouse, as a polling place for the general election to be held on Tuesday, November 4, 2025, and, if necessary, a run-off election on Tuesday, December 9, 2025.
Poll Workers would arrive at your facility at 6:00 a.m. on each Election Day and may remain in your facility until late into the evening. The voting process and precinct paperwork requires that the voting room not be used for any other purpose during the entire day until all votes are received and the results tabulated.
Representatives from the Supervisor of Elections Office will need access to your facility in order to deliver and pick up equipment the day before (Monday, November 3, 2025) and the day after (Wednesday, November 5, 2025) each election.
If you agree to be a part of the upcoming election process, please respond with confirmation that the space has been reserved.
If you have any questions, please do not hesitate to contact me at 407-246-3458. Thank you in advance for your assistance and willingness to support this civic responsibility.
Thanks and I look forward to hearing from you.
Warm Regards, Casey
Casey Billings (he/him/his) Senior Assistant City Clerk City Clerk’s Office
City of Orlando
O. 407.246.3458
F. 407.246.3613
cityclerk@orlando.gov

Florida has a very broad public records law. As a result, any written communication created or received by the City of Orlando officials and employees will be made available to the public and media, upon request, unless otherwise exempt. Under Florida law, email addresses are public records. If you do not want your email address released in response to a public records request, do not send electronic mail to this office. Instead, contact our office by phone or in writing.

!!"#$%& "#

RANDAL PARK COMMUNITY DEVELOPMENT DISTRICT
CITY OF ORLANDO, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

RANDAL PARK COMMUNITY DEVELOPMENT DISTRICT CITY OF ORLANDO, FLORIDA

TABLE OF CONTENTS

	  Page		
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	7	
Statement of Activities	8	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	9	
Reconciliation of the Balance Sheet – Governmental Funds		
to the Statement of Net Position	10	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
11	
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities	
12	
Notes to Financial Statements	13-22	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual – General Fund	
23	
Notes to Required Supplementary Information	24	
OTHER INFORMATION		
Data Elements required by FL Statute 218.39 (3) (c)	25	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

26-27	
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	

28	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
29-30	

INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
Randal Park Community Development District City of Orlando, Florida

1001 Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Randal Park Community Development District, City of Orlando, Florida (“District”) as of and for the fiscal year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2024, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles 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. 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 GAAS 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 GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, 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 a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
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 Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with Section 218.39 (3)(c), Florida Statue, but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated March 24, 2025, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, 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 District’s 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.

March 24, 2025

MANAGEMENT’S DISCUSSION AND ANLAYSIS
Our discussion and analysis of Randal Park Community Development District, City of Orlando, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2024. 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 HIGHLIGHTS

The liabilities of the District exceeded its assets at the close of the most recent fiscal year resulting in a net position deficit balance of ($4,129,905).

The change in the District’s total net position in comparison with the prior fiscal year was
$487,568, an increase. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2024, the District’s governmental funds reported combined ending fund balances of $3,377,929, an increase of $373,930 in comparison with the prior fiscal year. The total fund balance is restricted for debt service and capital projects, assigned for capital reserves, non-spendable for prepaids and deposits, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.

OVERVIEW OF FINANCIAL STATEMENTS
This discussion and analysis are intended to serve as the introduction to the District’s basic financial statements. The District’s basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.
Government-Wide Financial Statements

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, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being 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.
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 functions.

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.

OVERVIEW OF FINANCIAL STATEMENTS (Continued)
Governmental Funds

Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflow of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains three 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 balance for the general fund, debt service fund and capital projects fund, all of which are considered 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.
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, liabilities exceeded assets at the close of the most recent fiscal year.

Key components of the District’s net position are reflected in the following table:

NET POSITION SEPTEMBER 30,
	2024	2023	
Current and other assets	$	3,426,722	$	3,046,085	
Capital assets, net of depreciation	6,161,588	6,379,298	
Total assets	9,588,310	9,425,383	
Due to primary government
Current liabilities	
360,537	
360,603	
Long-term liabilities	13,357,678	13,682,253	
Total liabilities	13,718,215	14,042,856	
Net position
Net investment in capital assets	
(7,195,549)	
(7,302,440)	
Restricted	2,036,738	1,855,907	
Unrestricted	1,028,906	829,060	
Total net position	$	(4,129,905)	$	(4,617,473)	

The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure); less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)
The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District’s other obligations.

The District’s net position increased during the most recent fiscal year. The majority of the increase represents the extent to which ongoing program revenues exceeded the cost of operations and depreciation expense.
Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
Revenues:	2024	2023	
Program revenues
Charges for services	
$	2,370,494	
$	2,159,302	
Operating grants and contributions	157,272	133,977	
Capital grants and contributions	26	21	
General revenues
Unrestricted investment earnings	
18,222	
15,099	
Total revenues	2,546,014	2,308,399	
Expenses:
General government	
115,928	
128,041	
Maintenance and operations	1,186,999	1,175,623	
Interest	755,519	771,759	
Total expenses	2,058,446	2,075,423	
Change in net position	487,568	232,976	
Net position - beginning	(4,617,473)	(4,850,449)	
Net position - ending	$	(4,129,905)	$	(4,617,473)	
As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2024 was $2,058,446. The costs of the District’s activities were paid by program revenues. Program revenues were comprised primarily of assessments and investment earnings in the current and prior years. In total, revenue increased from the prior year primarily as a result of an increase in investment earnings and assessments.

GENERAL BUDGETING HIGHLIGHTS
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 aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures for the fiscal year ended September 30, 2024 did not exceed appropriations.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets
At September 30, 2024, the District had $7,873,924 invested in capital assets. In the government-wide financial statements depreciation of $1,712,336 has been taken, which resulted in a net book value of
$6,161,588. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

CAPITAL ASSETS AND DEBT ADMINISTRATION (Continued)
Capital Debt

At September 30, 2024, the District had $13,460,000 in Bonds outstanding. More detailed information about the District’s capital debt is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGET
The District does not anticipate any major projects or significant changes to its infrastructure maintenance program for the subsequent fiscal year. In addition, it is anticipated that the general operations of the District will remain fairly constant.

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 the Randal Park Community Development District’s Finance Department at 219 E. Livingston Street, Orlando FL 32801.

RANDAL PARK COMMUNITY DEVELOPMENT DISTRICT CITY OF ORLANDO, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2024

	Governmental
	Activities		
ASSETS		
Cash	$	649,286	
Investments	416,386	
Due from others	8,554	
Prepaids and other assets	6,696	
Restricted assets:		
Investments	2,345,800	
Capital assets:		
Depreciable, net		6,161,588 	
Total assets		9,588,310 	
LIABILITIES		
Accounts payable	48,793	
Accrued interest payable	311,744	
Non-current liabilities:		
Due within one year	350,000	
Due in more than one year		13,007,678 	
Total liabilities		13,718,215 	
NET POSITION		
Net investment in capital assets	(7,195,549)	
Restricted for debt service	2,036,738	
Unrestricted		1,028,906 	
Total net position	 $	(4,129,905) 	

See notes to the financial statements

RANDAL PARK COMMUNITY DEVELOPMENT DISTRICT CITY OF ORLANDO, FLORIDA STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

Functions/Programs	Expenses Primary government:
Governmental activities:

Charges for Services

Program Revenues Operating Grants
and Contributions

Capital Grants and Contributions

Net (Expense) Revenue and Changes in Net Position

Governmental Activities

General government

$	115,928	$

115,928	$

-	$	-	$	-

Maintenance and operations	1,186,999	1,099,132	51,781		26	(36,060)	
Interest on long-term debt	755,519	1,155,434	105,491	-		505,406	
Total governmental activities	2,058,446	2,370,494	157,272		26	469,346	

General revenues:
Unrestricted investment earnings		18,222 	
Total general revenues		18,222 	
Change in net position	487,568	
Net position - beginning		(4,617,473) 	
Net position - ending	 $	(4,129,905) 	

See notes to the financial statements

BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2024

	Major Funds	
Capital

Total Governmental

ASSETS

General

Debt Service

Projects

Funds

Cash	$	649,286	$	-	$	-	$	649,286	
Investments	416,386	2,345,259	541	2,762,186	
Due from other funds	-	3,223	-	3,223	
Due from others	8,554	-	-	8,554	
Prepaids and deposits	6,696	-	-	6,696	
Total assets	$ 1,080,922	$	2,348,482	$	541	$  3,429,945	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	48,793	$	-	$	-	$	48,793	
Due to other funds	3,223	-	-	3,223	
Total liabilities	52,016	-	-	52,016	

Fund balances:
Nonspendable:
Prepaids and deposits Restricted for:
Debt service	6,696

-	-

2,348,482	-

-	6,696

2,348,482	
Capital projects	-	-	541	541	
Assigned for: Capital reserve		
416,386		
-		
-		
416,386	
Unassigned		605,824		-		-		605,824	
Total fund balances		1,028,906		2,348,482		541		3,377,929	

Total liabilities and fund balances	
$	
1,080,922	
$	
2,348,482	
$	
541	
$	
3,429,945	

See notes to the financial statements

RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2024

Fund balance - governmental funds	$   3,377,929
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets in the net position of the government as a whole.
Cost of capital assets	7,873,924
Accumulated depreciation	  (1,712,336) 	6,161,588
Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Accrued interest payable	(311,744)
Bonds payable	 (13,357,678)		(13,669,422)  Net position of governmental activities		$  (4,129,905)

See notes to the financial statements

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

	Major Funds	
Capital

Total Governmental

General

Debt Service

Projects

Funds

REVENUES		
Assessments	$ 1,191,495	$ 1,155,434	$	-	$	2,346,929	
Other contributions	51,781	-	-		51,781	
Miscellaneous revenue	23,565	-	-		23,565	
Interest	18,222	105,491	26	123,739	
Total revenues	1,285,063	1,260,925	26	2,546,014	

EXPENDITURES
Current:
General government	115,928	-	-		115,928	
Maintenance and operations Debt service:
Principal	916,598

-	-

330,000	-

-		916,598

330,000	
Interest	-	756,867	-		756,867	
Capital outlay	52,691	-	-		52,691	
Total expenditures	1,085,217	1,086,867	-		2,172,084	

Excess (deficiency) of revenues over (under) expenditures	

199,846	

174,058		

26	

373,930	

Fund balances - beginning	
829,060	
2,174,424	
515	
3,003,999	

Fund balances - ending	
$ 1,028,906	
$ 2,348,482	
$	541	
$	3,377,929	

See notes to the financial statements

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

Net change in fund balances - total governmental funds	$	373,930 Amounts 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 cost of those assets is eliminated and capitalized

as capital assets in the statement of net position.
Depreciation on capital assets is not recognized in the governmental fund statement but is reported as an expense in the statement of activities.
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the fund financial statements.
Amortization of Bond discounts/premiums is not recognized in the governmental fund financial statements, but is reported as an expense in the statement of activities.
Repayment of long-term liabilities are reported as expenditures in the governmental fund statement but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.

52,691

(270,401)

6,773

(5,425)

	330,000 

Change in net position of governmental activities	$	487,568

See notes to the financial statements

NOTES TO FINANCIAL STATEMENTS NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY
Randal Park Community Development District ("District") was created by Ordinance number 0612111005 of the City of Orlando, on December 11, 2006. The District was created by Ordinance of the City of Orlando, Florida, 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’s boundary was contracted on December 13, 2010 by Ordinance number 2010-54 of the City of Orlando, Florida, and further contracted on December 7, 2015 by Ordinance number 2015-60 of the City of Orlando, Florida, and later expanded on September 4, 2018 by Ordinance number 2018-48 of the City of Orlando, Florida.
The District was established for the purpose of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.
The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected by the owners of the property within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes.
The Board has the responsibility for:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.
The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable 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 2 – 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.
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 included among program revenues are reported instead as general revenues.

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.
Assessments
Assessments are non-ad valorem assessments on benefited property within the District. Operating and maintenance assessments are based upon the adopted budget and levied annually at a public hearing of the District. Debt service assessments are levied when Bonds are issued and assessed and collected on an annual basis. The District may collect assessments directly or utilize the uniform method of collection under Florida Statutes. Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by the County Tax Collector on November 1 and due on or before March 31 of each year. Property owners may prepay a portion or all of the debt service assessments on their property subject to various provisions in the Bond documents.

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.

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.
Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest on long-term debt.

Capital Projects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.
When both restricted and unrestricted resources are available for use, it is the government’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

Assets, Liabilities and Net Position or Equity

Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other 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;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

The State Board of Administration’s (“SBA”) Local Government Surplus Funds Trust Fund (“Florida PRIME”) is a “2a-7 like” pool. A “2a-7 like” pool is an external investment pool that is not registered with the Securities and Exchange Commission (“SEC”) as an investment company, but nevertheless has a policy that it will, and does, operate in a manner consistent with the SEC’s Rule 2a-7 of the Investment Company Act of 1940, which comprises the rules governing money market funds. Thus, the pool operates essentially as a money market fund. The District has reported its investment in Florida PRIME at amortized cost for financial reporting purposes.
Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.
Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.
Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition 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.

Capital Assets (Continued)
Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:

Assets	Years	
Infrastructure - stormwater	30	
Recreational facilities and other	30	
Furniture, fixtures and equipment	10	
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.

Unearned 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 and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

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.
Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

Fund Equity/Net Position (Continued)
The District can establish limitations on the use of fund balance as follows:
Committed fund balance – Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.
Assigned fund balance – Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action 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.

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 3 – BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year-end.

The District follows these procedures in establishing the budgetary data reflected in the financial statements.
Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain public comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriation for annually budgeted funds lapse at the end of the year.

The District’s cash balances 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.
Investments
The District’s investments were held as follows at September 30, 2024:

 Amortized Cost	Credit Risk	Maturities	
Weighted average of the fund

Allspring Government Money Market Fund

$	2,345,800

S&P AAAm

portfolio: 34 days Weighted average of the fund

Local Government Surplus Trust Funds (FL PRIME)		416,386 	S&P AAAm	portfolio: 39 days
Total Investments	 $	2,762,186 

Credit risk – For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk – The District places no limit on the amount the District may invest in any one issuer.
Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.

However, the Bond Indenture limits the type of investments held using unspent proceeds.

Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value 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.

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. For external investment pools that qualify to be measured at amortized cost, the pool’s participants should also measure their investments in that external investment pool at amortized cost for financial reporting purposes. Accordingly, the District’s investments have been reported at amortized cost above.

NOTE 4 – DEPOSITS AND INVESTMENTS (Continued)

Investments (Continued)
External Investment Pool – With regard to redemption gates, Section 218.409(8)(a), Florida Statutes, states that “The principal, and any part thereof, of each account constituting the trust fund is subject to payment at any time from the moneys in the trust fund. However, the Executive Director may, in good faith, on the occurrence of an event that has a material impact on liquidity or operations of the trust fund, for 48 hours limit contributions to or withdrawals from the trust fund to ensure that the Board can invest moneys entrusted to it in exercising its fiduciary responsibility. Such action must be immediately disclosed to all participants, the Trustees, the Joint Legislative Auditing Committee, the Investment Advisory Council, and the Participant Local Government Advisory Council. The Trustees shall convene an emergency meeting as soon as practicable from the time the Executive Director has instituted such measures and review the necessity of those measures. If the Trustees are unable to convene an emergency meeting before the expiration of the 48-hour moratorium on contributions and withdrawals, the moratorium may be extended by the Executive Director until the Trustees are able to meet to review the necessity for the moratorium. If the Trustees agree with such measures, the Trustees shall vote to continue the measures for up to an additional 15 days. The Trustees must convene and vote to continue any such measures before the expiration of the time limit set, but in no case may the time limit set by the Trustees exceed 15 days.”

With regard to liquidity fees, Section 218.409(4) Florida Statutes, provides authority for the SBA to impose penalties for early withdrawal, subject to disclosure in the enrollment materials of the amount and purpose of such fees. At present, no such disclosure has been made.
As of September 30, 2024, there were no redemption fees or maximum transaction amounts, or any other requirements that serve to limit a participant’s daily access to 100% of their account value.
NOTE 5 – CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2024 was as follows:

Governmental activities
Capital assets, not being depreciated

Beginning
Balance	Additions	Reductions

Ending Balance

Infrastructure under construction	$	-	$	44,324	$	44,324	$	-	
Total capital assets, not being depreciated	-	44,324	44,324	-	

Capital assets, being depreciated Infrastructure - stormwater	

2,035,276	

-	

-	

2,035,276	
Recreational facilities and other	5,705,681	8,367	-	5,714,048	
Furniture, fixtures and equipment	80,276	44,324	-	124,600	
Total capital assets, being depreciated	7,821,233	52,691	-	7,873,924	

Less accumulated depreciation for: Infrastructure - stormwater	

352,170	

67,843	

-	

420,013	
Recreational facilities and other	1,069,707	190,468	-	1,260,175	
Furniture, fixtures and equipment	20,058	12,090	-	32,148	
Total accumulated depreciation	1,441,935	270,401	-	1,712,336	

Total capital assets, being depreciated, net	
6,379,298	
(217,710)	
-	
6,161,588	

Governmental activities capital assets	
$	6,379,298	
$	(173,386)	
$	44,324	
$	6,161,588	

Depreciation expense was charged to the maintenance and operations function.

On June 5, 2012, the District issued $5,115,000 of Special Assessment Revenue Bonds, Series 2012 consisting of $835,000 Term Bonds Series 2012 due on November 1, 2022 with a fixed interest rate of 5.75%, $1,490,000 Term Bonds Series 2012 due on November 1, 2032 with a fixed interest rate of 6.125%, and $2,790,000 Term Bonds Series 2012 due on November 1, 2042 with a fixed interest rate of 6.875%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid serially on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing November 1, 2012 through November 1, 2042.
The Series 2012 Bonds due November 1, 2042 are subject to redemption at the option of the District after November 1, 2032 as outlined in the Bond Indenture. The remaining Series 2012 Bonds are not subject to optional redemption. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2024.
Series 2015
On March 30, 2015, the District issued $9,055,000 of Special Assessment Revenue Bonds, Series 2015 consisting of $1,755,000 Term Bonds Series 2015 due on November 1, 2025 with a fixed interest rate of 4.25%, $2,760,000 Term Bonds Series 2015 due on November 1, 2035 with a fixed interest rate of 5.00%, and $4,540,000 Term Bonds Series 2015 due on November 1, 2045 with a fixed interest rate of 5.20%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid serially on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing November 1, 2015 through November 1, 2045.

The Series 2015 Bonds due November 1, 2035, and thereafter, are subject to redemption at the option of the District on or after November 1, 2025 as outlined in the Bond Indenture. The Series 2015 Bonds due on November 1, 2025 are not subject to optional redemption. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.
The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2024.

On December 17, 2018, the District issued $1,770,000 Special Assessment Revenue Bonds, Series 2018 consisting of multiple term bonds with maturity dates ranging from May 1, 2024 to May 1, 2049 and fixed interest rates ranging from 4.1% to 5.2%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2019 through May 1, 2049.
The Series 2018 Bonds are subject to redemption at the option of the District prior to their maturity. The Series 2018 Bonds are not subject to optional redemption. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2024.
Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2024 were as follows:

	Beginning
Balance	
Additions	
Reductions	Ending
Balance	Due Within
One Year	
Bonds payable:						
Series 2012	$  4,280,000	$	-	$	115,000	$  4,165,000	$	125,000	
Less original issue discount	(48,578)	-	(2,608)	(45,970)	-	
Series 2015	7,860,000	-	185,000	7,675,000	190,000	
Less original issue discount	(59,169)	-	(2,817)	(56,352)	-	
Series 2018	1,650,000	-	30,000	1,620,000	35,000	
Total	$ 13,682,253	$	-	$	324,575	$ 13,357,678	$	350,000	
At September 30, 2024, the scheduled debt service requirements on the long-term debt were as follows:

Year ending
  September 30:	Principal	Interest	Total	
2025	$	350,000	$	740,436	$	1,090,436	
2026	360,000	722,917	1,082,917.00	
2027	390,000	703,629	1,093,629.00	
2028	410,000	682,383	1,092,383.00	
2029	430,000	659,951	1,089,951.00	
2030-2034	2,540,000	2,913,576	5,453,576.00	
2035-2039	3,340,000	2,092,566	5,432,566.00	
2040-2044	4,040,000	983,986	5,023,986.00	
2045-2049		1,600,000	138,580	1,738,580.00 	
Total	 $  13,460,000	$	9,638,024	$	23,098,024 	

The Developers own a portion of land within the District; therefore, assessment revenues in the general and debt service funds include the assessments levied on those lots owned by the Developers.
The District has a cost sharing agreement with the Original Developer whereby the Original Developer has agreed to reimburse the District fifty percent of certain maintenance costs. During the fiscal year ended September 30, 2024, the Original Developer reimbursed the District in the amount of $51,781 which includes a receivable of $8,554 as of September 30, 2024.

NOTE 8 – CONCENTRATION

The Developers own a majority of the land within the District. Therefore, the District’s activity is dependent upon the continued involvement of the Developers, the loss of which could have a material adverse effect on the District’s operations.
NOTE 9 – INTERLOCAL AGREEMENT

During the fiscal year ended September 30, 2013, the District entered into an interlocal agreement ("Agreement") with the City of Orlando ("City") regarding maintenance of City owned rights of way ("City ROW”) within and adjacent to the District, dated April 19, 2013. The Agreement acknowledges that the City has ultimate responsibility for the maintenance of the ROW but provides the option and mechanism for the District to maintain the ROW to a higher standard than the City would otherwise provide.

NOTE 10 – MANAGEMENT COMPANY

The District has contracted with a management company to perform management advisory services, which include financial and accounting services. The District has also contracted with the same management company to perform field management services, which include monthly inspection of the District’s irrigation system. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.
NOTE 11 – RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years.

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

	Budgeted
	Amounts	 Original &
Final	

Actual Accounts	Variance with Final Budget - Positive
(Negative)	
REVENUES
Assessments	
$	1,151,680	
$  1,191,495	
$	39,815	
Other contributions	52,768	51,781	(987)	
Miscellaneous revenue	15,000	23,565	8,565	
Interest	-	18,222	18,222	
Total revenues	1,219,448	1,285,063	65,615	

EXPENDITURES
Current:
General government	143,313	115,928	27,385	
Maintenance and operations	1,076,135	916,598	159,537	
Capital outlay	-	52,691	(52,691)	
Total expenditures	1,219,448	1,085,217	134,231	

Excess (deficiency) of revenues over (under) expenditures	

 $	-		

199,846	

 $	199,846 	
Fund balance - beginning			829,060 		
Fund balance - ending		 $  1,028,906 		

See notes to required supplementary information

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).

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures for the fiscal year ended September 30, 2024 did not exceed appropriations.

OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024 UNAUDITED

Element	Comments
Number of District employees compensated in the last pay period of the District’s
fiscal year being reported.	4	
Number of independent contractors compensated to whom nonemployee compensation was paid in the last month of the District’s fiscal year being
reported.	
15	
Employee compensation	$9,800	
Independent contractor compensation	$1,073,812	
Construction projects to begin on or after October 1; (>$65K)	Not applicable	

Budget variance report	See the Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
General Fund	
Ad Valorem taxes;	Not applicable	

Non ad valorem special assessments;		
Special assessment rate	Operations and Maintenance -
$785.47 - $1,431.80	
	Debt Service Series 2012 -	
	$804.54 - $1,179.35	
	Debt Service Series 2015 -	
	$202.25 - $1,704.62	
	Debt Service Series 2018 -	
	$1,170.00	
Special assessments collected	$2,346,929	
Outstanding Bonds:	see Note 6 for details	

1001 Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

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
Randal Park Community Development District City of Orlando, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Randal Park Community Development District, City of Orlando, Florida (“District”) as of and for the fiscal year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated March 24, 2025.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial 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 or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and 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
The purpose of this report is 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 part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

March 24, 2025

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
Randal Park Community Development District City of Orlando, Florida
We have examined Randal Park Community Development District, City of Orlando, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2024. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2024.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Randal Park Community Development District, City of Orlando, Florida and is not intended to be and should not be used by anyone other than these specified parties.

March 24, 2025

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
Randal Park Community Development District City of Orlando, Florida
Report on the Financial Statements

We have audited the accompanying basic financial statements of Randal Park Community Development District, City of Orlando, Florida ("District") as of and for the fiscal year ended September 30, 2024, and have issued our report thereon dated March 24, 2025.
Auditor’s Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General.
Other Reporting Requirements

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated March 24, 2025, should be considered in conjunction with this management letter.

Purpose of this Letter
The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:

Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Randal Park Community Development District, City of Orlando, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Randal Park Community Development District, City of Orlando, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

March 24, 2025

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None
COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

Unless otherwise required to be reported in the auditor’s report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.
There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2023.
Any recommendations to improve the local governmental entity's financial management.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2024.
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.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2024.
The name or official title and legal authority of the District are disclosed in the notes to the financial statements.
The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.
We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2024. It is management’s responsibility to monitor 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.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 25.

!!"#$%& "###

!!"#$%& "

!!"#$%& "

Randal Park
Community Development District

Summary of Check Register

February 11, 2025 to April 7, 2025

Bank	Date	Check No.'s	Amount	

 General Fund		

2/17/25	

3368-3375	

$	21,247.81	
	2/20/25	3376-3383	$	7,263.96	
	2/26/25	3384-3391	$	41,526.78	
	3/7/25	3392-3394	$	7,885.61	
	3/14/25	3395-3406	$	836,538.11	
	3/21/25	3407-3418	$	46,919.32	
	3/24/25	3419-3423	$	846,757.00	
	3/28/25	3424-3429	$	7,487.25	
	4/7/25	3430-3432	 $	13,108.67 	
			$	1,828,734.51	
Superviser Fees	February 2025			
	Kathryn F. Steuck	50312	$	184.70	
	Marcela L. Asquith	50313	$	184.70	
	Sean D. Masherella	50314	$	184.70	
	Stephany C. Cornelius	50315	$	184.70	
	Christopher B. Swendsen	50316	 $	184.70 	

Superviser Fees	
March 2025		$	923.50	
	Kathryn F. Steuck	50317	$	184.70	
	Marcela L. Asquith	50318	$	184.70	
	Sean D. Masherella	50319	$	184.70	
	Stephany C. Cornelius	50320	$	184.70	
	Christopher B. Swendsen	50321	 $	184.70 	
			$	923.50	
		Total Amount	$	1,830,581.51	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/09/25	PAGE	1
*** CHECK DATES 02/11/2025 - 04/07/2025 ***	RANDAL PARK CDD
BANK A RANDAL PARK CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

2/17/25 00031	1/31/25	
	1/31/25	
	1/31/25	
	1/31/25	
	1/31/25	

225626	202501 320-53800-47000	*	319.98
LAKE MAINT PDS JAN 25
225626	202501 320-53800-47000	*	61.45
LAKE MAINT DOWN JAN 25
225626	202501 320-53800-47000	*	56.16
MAINT AC1 RETENT JAN 25
225626	202501 320-53800-47000	*	107.01
MAINT AC2 RETENT JAN 25
225626	202501 320-53800-47000	*	398.40
MAINT 4 RET PONDS JAN 25
APPLIED AQUATIC MANAGMENT,INC.	943.00 003368
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/17/25 00133	1/28/25 183217	202501 320-53800-53000	*	4,800.00
QTRLY MAINT MITIGATION
BIO-TECH CONSULTING INC.	4,800.00 003369
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/17/25 00001 12/31/24 826	202412 320-53800-46000	*	2,382.57
INSTALL BIKE RACK
2/01/25 827	202502 310-51300-34000	*	4,167.00
MANAGEMENT FEES - FEB 25
2/01/25 827	202502 310-51300-35200	*	111.33

	2/01/25	
	2/01/25	
	2/01/25	
	2/01/25	
	2/01/25	
	2/01/25	
	2/01/25	

WEBSITE ADMIN - FEB 25
827	202502 310-51300-35100	*	167.00
INFORMATION TECH - FEB 25
827	202502 310-51300-31300	*	918.75
DISSEMINATION - FEB 25
827	202502 310-51300-51000	*	.57

202502 310-51300-42000	*	31.25	
202502 310-51300-42500	*	19.50	
202502 320-53800-12000	*	1,744.42	

OFFICE SUPPLIES 827
POSTAGE 827
COPIES 828
FIELD MANAGEMENT - FEB 25
829	202502 320-53800-12300	*	2,835.92
FACILITY MAINT - FEB 25
GOVERNMENTAL MANAGEMENT SERVICES-CF	12,378.31 003370
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/17/25 00213	2/10/25 21025	202502 300-36900-10200	*	250.00
CLUBHOUSE DEPOSIT REFUND
JOSH HAYES	250.00 003371
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/17/25 00097	2/12/25 2122025	202502 320-53800-46800	*	1,200.00
VULTURE EFFIGY
MASTER TAXIDERMY STUDIO	1,200.00 003372
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
RAND RANDAL PARK	BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/09/25	PAGE	2
*** CHECK DATES 02/11/2025 - 04/07/2025 ***	RANDAL PARK CDD
BANK A RANDAL PARK CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
2/17/25 00209	2/07/25 INV18244 202501 320-53800-47600	*	1,031.50 SECURITY SVC 1/27-2/1
OFF DUTY MANAGEMENT, INC	1,031.50 003373
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/17/25 00214	2/10/25 21025	202502 300-36900-10200	*	250.00
CLUBHOUSE DEPOSIT REFUND
RENI JOSEPH	250.00 003374
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/17/25 00048	7/11/24 74076	202410 320-53800-48000	*	395.00
LIGHTS TROUBLESHOOTING
TERRY'S ELECTRIC INCORPORATED	395.00 003375
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/20/25 00060 12/10/24 15788	202412 320-53800-34500	*	54.00
PDK CLOUD SERVICE SUB
12/10/24 15873	202412 320-53800-34500	*	120.00
SECURITY MONITORING
2/11/25 16133	202502 320-53800-34500	*	54.00
PDK CLOUD SERVICE SUB
2/11/25 16218	202502 320-53800-34500	*	120.00
SECURITY MONITORING
ACCESS CONTROL SYSTEMS LLC	348.00 003376
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/20/25 00185	2/01/25 48607	202502 320-53800-46700	*	1,573.00
JANITORIAL SERVICES FEB25
B&T BUILDING SERVICES, INC	1,573.00 003377
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/20/25 00129	2/12/25 42208231 202502 320-53800-46700	*	478.22
BATHROOM MATS CLEANING
CINTAS	478.22 003378
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/20/25 00215	2/17/25 21725	202502 300-36900-10200	*	250.00
CLUBHOUSE DEPOSIT REFUND
DONNA OKEEFE	250.00 003379
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/20/25 00025	2/17/25 136832	202501 310-51300-31500	*	2,122.27
GENERAL COUNSEL - JAN 25
LATHAM LUNA EDEN & BEAUDINE LLP	2,122.27 003380
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/20/25 00209	2/17/25 INV18498 202502 320-53800-47600	*	1,031.50 SECURITY SVC 2/2-2/8
OFF DUTY MANAGEMENT, INC	1,031.50 003381
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/20/25 00061	1/10/25 147839	202501 320-53800-51000	*	630.15
LITTER BAGS/TRASH LINERS
2/19/25 148112	202502 320-53800-51000	*	580.82
LITTER BAGS/TRASH LINERS
PROPET DISTRIBUTORS, INC.	1,210.97 003382
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
RAND RANDAL PARK	BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/09/25	PAGE	3
*** CHECK DATES 02/11/2025 - 04/07/2025 ***	RANDAL PARK CDD
BANK A RANDAL PARK CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
2/20/25 00216	2/17/25 21725	202502 300-36900-10200	*	250.00
CLUBHOUSE DEPOSIT REFUND
STACY MANAHAN	250.00 003383

2/26/25 00031	2/15/25	
	2/15/25	
	2/15/25	
	2/15/25	
	2/15/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
226156	202502 320-53800-47000	*	319.98
LAKE MAINT PDS FEB 25
226156	202502 320-53800-47000	*	61.45
LAKE MAINT DOWN FEB 25
226156	202502 320-53800-47000	*	56.16
MAINT AC1 RETENT FEB 25
226156	202502 320-53800-47000	*	107.01
MAINT AC2 RETENT FEB 25
226156	202502 320-53800-47000	*	398.40
MAINT 4 RET PONDS FEB 25
APPLIED AQUATIC MANAGMENT,INC.	943.00 003384
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/26/25 00217	2/21/25 22125	202502 300-36900-10200	*	250.00
CLUBHOUSE DEPOSIT REFUND
BIBI MOHAMED	250.00 003385
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/26/25 00218	2/21/25 22125	202502 300-36900-10200	*	250.00
CLUBHOUSE DEPOSIT REFUND
CAROL MENAHEM	250.00 003386
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/26/25 00053	1/10/25 QEOR6022 202501 320-53800-46300	*	1,126.45 UMBRELLAS

- -	-	-	-	-	-	- - - - -	
*						1,240.44	

LEADERS HOLDING COMPANY	1,126.45 003387

2/26/25 00209	12/26/24	
	1/03/25	
	1/10/25	
	1/24/25	
	1/30/25	
	2/21/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - INV17092 202412 320-53800-47600
SECURITY SVC 12/16-12/21 INV17345 202412 320-53800-47600
SECURITY SVC 12/22-12/28 INV17478 202501 320-53800-47600
SECURITY SVC 12/29-1/4 INV17877 202501 320-53800-47600
SECURITY SVC 1/12-1/19 INV18037 202501 320-53800-47600
SECURITY SVC 1/19-1/25 INV18707 202502 320-53800-47600

*	1,249.38		
*	1,543.38			
*	1,032.44			
*	1,032.44			
*	954.00			

SECURITY SVC 2/9-2/15

- - - - - - - -

OFF DUTY MANAGEMENT, INC	7,052.08 003388
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/26/25 00038	1/18/25 21822	202501 320-53800-46300	*	750.00
POOL CHEMICALS
1/20/25 313902	202501 320-53800-46300	*	232.00
POOL CHEMICALS
RAND RANDAL PARK	BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/09/25	PAGE	4
*** CHECK DATES 02/11/2025 - 04/07/2025 ***	RANDAL PARK CDD
BANK A RANDAL PARK CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
2/10/25 314359	202502 320-53800-46300	*	895.00
VALVE FOR SPLASHPAD FILTR
2/10/25 314406	202502 320-53800-46300	*	232.00
POOL CHEMICALS
2/17/25 314576	202502 320-53800-46300	*	1,095.00
REPLACED BULKHEADS
2/18/25 21955	202502 320-53800-46300	*	750.00
POOL CHEMICALS
SPIES POOL, LLC	3,954.00 003389
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/26/25 00048	2/21/25 78515	202502 320-53800-48000	*	942.00
INSTALL QUAD OUTLETS
TERRY'S ELECTRIC INCORPORATED	942.00 003390
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/26/25 00066	2/15/25 862099	202502 320-53800-46200	*	27,009.25
LANDSCAPE MAINT - FEB 25
YELLOWSTONE LANDSCAPE-SOUTHEAST LLC	27,009.25 003391
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/07/25 00176	2/28/25 10809	202502 320-53800-46300	*	1,025.12
POOL RPR & MAINT- FEB25
3/01/25 10808	202503 320-53800-46400	*	2,250.00
POOL MAINTENANCE- MAR25
FIVE STAR PRO SERVICES	3,275.12 003392
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/07/25 00124	2/28/25 14592	202503 320-53800-49400	*	701.49
ICE CREAM SOCIAL 3.29.25
ICE TWISTER CATERING AND EVENTS	701.49 003393
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/07/25 00219	2/26/25 02262025 202502 320-53800-46000	*	3,909.00
RUG REPLACEMENT- FEB25
THE FLOORING CENTER	3,909.00 003394
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/14/25 00220	3/11/25 0106	202503 320-53800-49400	*	495.00
JEWELRY WORKSHOP DEPOSIT
SONJA MARSHALL-BONE DBA AUTUMN AND	495.00 003395
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/14/25 00169	2/03/25 37	202502 320-53800-12100	*	8,410.83
AMENITY MANAGEMENT FEB25
2/03/25 37	202502 320-53800-48000	*	16.41
BLOWER FAN REPLACEMENT
2/03/25 37	202502 320-53800-47700	*	164.36
GYM WIPES
2/03/25 37	202502 320-53800-49400	*	49.43
CHRISTMAS PARADE SUPPLIES
2/03/25 37	202502 320-53800-49400	*	57.50
FALL FEST TENT BALANCE
RAND RANDAL PARK	BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/09/25	PAGE	5
*** CHECK DATES 02/11/2025 - 04/07/2025 ***	RANDAL PARK CDD
BANK A RANDAL PARK CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/01/25 38	202503 320-53800-12100	*	8,410.83
AMENITY MANAGEMENT MAR25
3/01/25 38	202503 320-53800-51000	*	48.21
DOOR HOLDER
3/01/25 38	202503 320-53800-48000	*	18.34
LIGHT BULBS
COMMUNITY ASSOCATION AND LIFESTYLE	17,175.91 003396
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/14/25 00165	3/03/25 2420883	202503 310-51300-32300	*	2,250.00
FY25 TRUSTEE FEE S.2015
3/03/25 2420883	202503 300-15500-10000	*	2,250.00
FY26 TRUSTEE FEE S.2015
COMPUTERSHARE TRUST COMPANY N.A.	4,500.00 003397

3/14/25 00001	3/01/25	
	3/01/25	
	3/01/25	
	3/01/25	
	3/01/25	
	3/01/25	
	3/01/25	
	3/01/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
830	202503 310-51300-34000	*	4,167.00
MANAGEMENT FEES - MAR 25
830	202503 310-51300-35200	*	111.33
WEBSITE ADMIN - MAR 25
830	202503 310-51300-35100	*	167.00
INFORMATION TECH - MAR 25
830	202503 310-51300-31300	*	918.75
DISSEMINATION - MAR 25
830	202503 310-51300-51000	*	.57

202503	310-51300-42000	*	169.79	
202503	310-51300-42500	*	32.40	
202503	320-53800-12300	*	2,835.92	

OFFICE SUPPLIES 830
POSTAGE 830
COPIES 832
FACILITY MAINT - MAR 25
GOVERNMENTAL MANAGEMENT SERVICES-CF	8,402.76 003398
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/14/25 00015	3/03/25 27056	202503 310-51300-32200	*	4,700.00
AUDIT FYE 09/30/2024
GRAU & ASSOCIATES	4,700.00 003399
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/14/25 00053	1/22/25 QEOR6026 202501 320-53800-46300	*	3,358.08 TROPITONE PRODUCTS
LEADERS HOLDING COMPANY	3,358.08 003400
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/14/25 00209	2/27/25 INV18922 202502 320-53800-47600	*	954.00
SECUIRTY SVC 2/16-2/22
3/07/25 INV19153 202502 320-53800-47600	*	938.94
SECURITY SVC 2/23-3/1
OFF DUTY MANAGEMENT, INC	1,892.94 003401
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
RAND RANDAL PARK	BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/09/25	PAGE	6
*** CHECK DATES 02/11/2025 - 04/07/2025 ***	RANDAL PARK CDD
BANK A RANDAL PARK CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/14/25 00003	2/07/25 11245825 202502 310-51300-48000	*	738.86
NOTICE OF PUBLIC HEARING
ORLANDO SENTINEL COMMUNICATIONS	738.86 003402
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/14/25 00033	3/10/25 0310225	202503 300-20700-10300	*	285,117.07
FY25 ASMNT TXFR S.2012
RANDAL PARK CDD C/O WELLS FARGO	285,117.07 003403
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/14/25 00110	3/10/25 031025	202503 300-20700-10300	*	425,040.29
FY25 ASMNT TXFR S.2015
RANDAL PARK CDD C/O WELLS FARGO	425,040.29 003404
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/14/25 00111	3/10/25 031025	202503 300-20700-10300	*	84,867.20
FY25 ASMNT TXFR S.2018
RANDAL PARK CDD C/O WELLS FARGO	84,867.20 003405
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/14/25 00221	3/06/25 3625	202503 300-36900-10200	*	250.00
CLUBHOUSE DEPOSIT REFUND
RYAN NGUYEN	250.00 003406
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/25 00043	2/21/25 74157585 202502 320-53800-46800	*	60.48
PEST CONTROL - FEB 25
ARROW ENVIRONMENTAL SERVICES	60.48 003407
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/25 00060	3/11/25 251099	202503 320-53800-48000	*	1,332.67
AMENITY ACCESS REPAIRS
ACCESS CONTROL SYSTEMS LLC	1,332.67 003408
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/25 00185	3/01/25 48871	202503 320-53800-46700	*	1,573.00
JANITORIAL SERVICES MAR25
3/01/25 48871	202503 320-53800-46700	*	99.00
SPECIAL REQUEST CLEANING
B&T BUILDING SERVICES, INC	1,672.00 003409
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/25 00169	1/01/25 36	202501 320-53800-12100	*	8,410.83
AMENITY MANAGEMENT JAN25
1/01/25 36	202501 320-53800-51000	*	35.45
COFFEE SUPPLIES
1/01/25 36	202501 320-53800-47300	*	63.24- REFUND HOLIDAY ORNAMENT
1/01/25 36	202501 320-53800-47300	*	487.50
CHRISTMAS DECOR
1/01/25 36	202501 320-53800-46000	*	85.73
EMERGENCY LIGHT REPLACED
1/01/25 36	202501 320-53800-49400	*	42.25
BOURBON NIGHT SUPPLIES
RAND RANDAL PARK	BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/09/25	PAGE	7
*** CHECK DATES 02/11/2025 - 04/07/2025 ***	RANDAL PARK CDD
BANK A RANDAL PARK CDD

DATE	DATE	
	1/01/25	
	1/01/25	
	1/01/25	
	1/01/25	
	1/01/25	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
36	202501 320-53800-49400	*	73.70
BOURBON NIGHT SUPPLIES
36	202501 320-53800-49400	*	176.47
BOURBON NIGHT SUPPLIES
36	202501 320-53800-51000	*	156.33
BATTERIES
36	202501 320-53800-49400	*	79.29
HOLIDAY MIX EVENT DEPOSIT
36	202501 320-53800-47300	*	34.80
HOLIDAY DECOR CLUBHOUSE
COMMUNITY ASSOCATION AND LIFESTYLE	9,519.11 003410
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/25 00046	3/04/25 35625A	202503 320-53800-46900	*	185.00
QUARTERLY FOUNTAIN MAR25
FOUNTAIN DESIGN GROUP, INC.	185.00 003411
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/25 00001	1/31/25 833	202501 320-53800-46000	*	596.00
PRESSURE WASHING
3/01/25 831	202503 320-53800-12000	*	1,744.42
FIELD MANAGEMENT - MAR 25
3/01/25 831	202503 320-53800-46800	*	517.50
BEE SWARM REMOVAL
GOVERNMENTAL MANAGEMENT SERVICES-CF	2,857.92 003412
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/25 00222	3/11/25 031125	202503 320-53800-48000	*	560.00
FURNITURE REPAIRS 2ND 50%
LUNA FURNITURE UPHOLSTERY, LLC	560.00 003413
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/25 00113	2/26/25 06343	202502 320-53800-46000	*	2,525.00
ELCTRC SRGE DAMAGE REPAIR
MODERN SECURITY SYSTEMS, LLC	2,525.00 003414
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/25 00209	3/12/25 INV19275 202503 320-53800-47600	*	930.94
SECURITY SVC 3/2-3/8
OFF DUTY MANAGEMENT, INC	930.94 003415
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/25 00049	3/01/25 350738	202503 320-53800-34500	*	34.95
SECURITY SERVICES - MAR25
SYNERGY FL	34.95 003416
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/25 00038	3/12/25 315346	202503 320-53800-46300	*	232.00
POOL CHEMICALS
SPIES POOL, LLC	232.00 003417
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/25 00066	3/15/25 877449	202503 320-53800-46200	*	27,009.25
LANDSCAPE MAINT - MAR 25
YELLOWSTONE LANDSCAPE-SOUTHEAST LLC	27,009.25 003418
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
RAND RANDAL PARK	BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/09/25	PAGE	8
*** CHECK DATES 02/11/2025 - 04/07/2025 ***	RANDAL PARK CDD
BANK A RANDAL PARK CDD

DATE		DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
3/24/25	00095	4/12/25	19424	202503 300-15500-10000	*	2,455.00			

- - - - - - - - 3/24/25 00224	EASTER EVENT 2025
CAPTAIN CARNIVAL
- - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/25 32125	202503 300-36900-10200	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
- -
*	
-	
-	
-	
-	
-	
-	
- - - -	2,455.00
- - - - -	003419
- - -	
	JASMINE EVANGELISTA																			250.00	003420	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	-	- - - -	- - -	
3/24/25 00225	3/21/25 32125	202503 300-36900-10200										*							250.00				
	CLUBHOUSE DEPOSIT RETURN																					

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....

CLUBHOUSE DEPOSIT RETURN

250.00

OSCAR URUYAN	250.00 003421
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/24/25 00054	3/24/25 32425	202503 320-58100-10000	*	25,802.00
TXFR EXCESS CAP TO SBA
STATE BOARD OF ADMINISTRATION C/O	25,802.00 003422
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/24/25 00223	3/24/25 32425	202503 300-15100-10000	*	818,000.00

- - - - - - - - 3/28/25 00031	STATE BOARD OF ADMINISTRATION C/O
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/15/25 226917	202503 320-53800-47000	-	-	- -
*	-	-	-	-	-	-	818,000.00
- - - - - - - - -	003423
- - -	
	3/15/25 226917	202503 320-53800-47000			*							61.45		
	LAKE MAINT DOWN MAR 25												
	3/15/25 226917	202503 320-53800-47000			*							56.16		
	MAINT AC1 RETENT MAR 25												
	3/15/25 226917	202503 320-53800-47000			*							107.01		
	MAINT AC2 RETENT MAR 25												
	3/15/25 226917	202503 320-53800-47000			*							398.40		
	APPLIED AQUATIC MANAGMENT,INC.										943.00	003424	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	- -	-	-	-	-	-	-	- - - - - - - - -	- - -	
3/28/25 00043	3/18/25 75352587 202503 320-53800-46800			*							60.48		

TXFR EXCESS TO SBA

LAKE MAINT PDS MAR 25

319.98

MAINT 4 RET PONDS MAR 25

PEST CONTROL - MAR 25

ARROW ENVIRONMENTAL SERVICES	60.48 003425

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/28/25 00185	3/14/25 48909	202502 320-53800-46700	*	390.89
CLEANING SUPPLIES - FEB25
B&T BUILDING SERVICES, INC	390.89 003426
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/28/25 00176	3/18/25 10828	202503 320-53800-46300	*	239.00
RESCUE RING
FIVE STAR PRO SERVICES	239.00 003427
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/28/25 00209	3/20/25 INV19540 202503 320-53800-47600	*	931.88
SECURITY SVC 3/9 - 3/16
RAND RANDAL PARK	BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/09/25	PAGE	9
*** CHECK DATES 02/11/2025 - 04/07/2025 ***	RANDAL PARK CDD
BANK A RANDAL PARK CDD

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		AMOUNT	#	
	3/27/25	INV19709 202503 320-53800-47600	*	930.00			
	SECURITY SVC 3/16 - 3/22
OFF DUTY MANAGEMENT,	INC														1,861.88	003428	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- -	-	-	-	-	-	-	-	- - -	-	-	-	-	- - - - -	- - - - -	- - -	
3/28/25 00038	3/10/25 314767	202503 320-53800-46300									*					3,992.00			
	ACID WASH MAIN POOL																	
	SPIES POOL, LLC																	3,992.00	003429	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	- - -	-	-	-	-	-	- - - -	- - - - -	- - -	
4/07/25 00060	3/19/25 251446	202503 320-53800-34500										*						120.00			
	SECURITY MONITORING																			
	3/24/25 251586	202503 320-53800-34500										*						54.00			
	PDK CLOUD SERVICE SUB																			

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....

ACCESS CONTROL SYSTEMS LLC	174.00 003430

4/07/25 00169	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
39APR25	202504 320-53800-12100	*	8,410.83 AMENITY MANAGEMENT APR25
39APR25	202504 320-53800-49400	*	68.87
TRASH PICKUP EVENT
39APR25	202504 320-53800-49400	*	46.69
TRASH PICKUP EVENT
39APR25	202504 320-53800-46800	*	115.00
DEPREDATION PERMIT
39APR25	202504 320-53800-49400	*	600.88
PAINTING W/ TWIST
39APR25	202504 320-53800-51000	*	279.39
STORAGE RACK
39APR25	202504 320-53800-48000	*	14.63
PLASTIC FLOOR COVER
39APR25	202504 320-53800-49400	*	112.03
PAINT NIGHT SNACKS
39APR25	202504 320-53800-49400	*	287.50
PAINT RESERVATION FEE
39APR25	202504 320-53800-48000	*	60.55
LIGHT SENSOR PART
39APR25	202504 320-53800-48000	*	88.30
AIR FILTER
39MAR25	202503 320-53800-12200	*	600.00
POOL ATTENDANTS
COMMUNITY ASSOCATION AND LIFESTYLE	10,684.67 003431
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/07/25 00176	4/01/25 10835	202504 320-53800-46400	*	2,250.00
POOL MAINTENANCE - APR 25
FIVE STAR PRO SERVICES	2,250.00 003432
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	1,828,734.51 RAND RANDAL PARK	BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/09/25	PAGE	10
*** CHECK DATES 02/11/2025 - 04/07/2025 ***	RANDAL PARK CDD
BANK A RANDAL PARK CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

TOTAL FOR REGISTER	1,828,734.51

RAND RANDAL PARK	BOH

!!"#$%& "

Randa/Park
Community Development District

Unaudited Financial Reporting
March 31, 2025

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Capital Reserve Fund	

5	
	Debt Service Fund Series 2012	

6	
	Debt Service Fund Series 2015	

7	
	Debt Service Fund Series 2018	

8	
	Combined Capital Project Funds	

9-10	
	Month to Month	

11	
	Long Term Debt Report	

12	
	Assessment Receipt Schedule	

Combined Balance Sheet March 31, 2025

General
Fund

Capital Reserve
Fund

Debt Service
Funds

Capital Project
Funds

Totals
Governmental Funds

Assets:
Cash:
Operating Account	

$	386,319	

$	

-	

$	

-	

$	

-	

$	386,319	
Due from Colonial Properties	$	14,570	$	-	$	-	$	-	$	14,570	
Due from General Fund	$	-	$	0	$	62,673	$	-	$	62,673	
Investments:
State Board of Administration (SBA)	

$	818,000	

$	392,256	$	-	$	-	$	1,210,256	
Series 2012 Reserve	

$	-	

$	-	$	410,195	$	-	$	410,195	
Revenue	$	-	$	-	$	585,139	$	-	$	585,139	
Interest	$	-	$	-	$	44	$	-	$	44	
Prepayment	$	-	$	-	$	11,178	$	-	$	11,178	
Sinking Fund Series 2015
Reserve	$	-

$	-	$	-	$	55	$	-	$	55

$	600,234	$	600,234	
Revenue	$	-	$	-	$	824,336	$	-	$	824,336	
Interest	$	-	$	-	$	285	$	-	$	285	
Construction Series 2018
Reserve	$	-

$	-	$	-	$	-	$	492	$	492

$	-	$	60,181	$	-	$	60,181	
Revenue	$	-	$	-	$	144,454	$	-	$	144,454	
Interest	$	-	$	-	$	89	$	-	$	89	
Cap Interest	$	-	$	-	$	2,863	$	-	$	2,863	
Construction	$	-	$	-	$	-	$	54	$	54	
Cost of Issuance	$	-	$	-	$	-	$	8	$	8	
Prepaid Expenses	$	12,401	$	-	$	-	$	-	$	12,401	
Total Assets	$	1,231,290	$	392,256	$	2,701,726	$	554	$	4,325,826	

Liabilities:
Accounts Payable	

$	1,109	

$	-	$	-	$	-	$	1,109	
Due to General Fund	$	-	$	22,162	$	-	$	-	$	22,162	
Due to Debt Service	$	62,673	$	-	$	-	$	-	$	62,673	
Due to Capital Reserve	$	0	$	-	$	-	$	-	$	0	
Total Liabilites	$	63,781	$	22,162	$	-	$	-	$	85,943	

Fund Balance:
Nonspendable: Prepaid Items	

$	12,401	

$	-	$	-	$	-	$	12,401	

Restricted for:		
Debt Service	$	$	$	2,701,726	$	-	$	2,701,726	
Capital Project	$	$	$	-	$	554	$	554	
Assigned for:						
Capital Reserve Fund	$	$	370,095	$	-	$	-	$	370,095	
Unassigned	$	1,155,108	$	$	-	$	-	$	1,155,108	
Total Fund Balances	$	1,167,509	$	370,095	$	2,701,726	$	554	$	4,239,883	
						
Total Liabilities & Fund Balance	$	1,231,290	$	392,256	$	2,701,726	$	554	$	4,325,826	

-	-
-	-

-
-

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/25	Thru 03/31/25	Variance	

Revenues:		
Special Assessments - Tax Roll	$	1,151,680	$	1,069,561	$	1,069,561	$	-	
Colonial Properties Contribution	$	55,607	$	27,804	$	28,243	$	439	
Miscellaneous Revenue	$	1,000	$	500	$	6,700	$	6,200	
Activities	$	5,000	$	2,090	$	2,090	$	-	
Rentals	$	9,000	$	4,500	$	5,510	$	1,010	
Total Revenues	$	1,222,287	$	1,104,455	$	1,112,104	$	7,649	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	6,000	$	5,400	$	600	
FICA Expense	$	918	$	459	$	413	$	46	
Annual Audit	$	4,600	$	4,600	$	4,700	$	(100)	
Trustee Fees	$	12,500	$	5,250	$	5,250	$	-	
Dissemination Agent	$	11,025	$	5,513	$	5,513	$	-	
Arbitrage	$	1,800	$	900	$	-	$	900	
Engineering	$	10,000	$	5,000	$	120	$	4,880	
Attorney	$	20,000	$	10,000	$	6,106	$	3,894	
Assessment Administration	$	5,565	$	5,565	$	5,565	$	-	
Management Fees	$	50,004	$	25,002	$	25,002	$	-	
Information Technology	$	2,004	$	1,002	$	1,002	$	-	
Website Maintenance	$	1,336	$	668	$	668	$	0	
Telephone	$	100	$	50	$	-	$	50	
Postage	$	1,000	$	500	$	459	$	41	
Insurance	$	8,094	$	8,094	$	8,688	$	(594)	
Printing & Binding	$	1,500	$	750	$	180	$	570	
Legal Advertising	$	2,250	$	1,125	$	739	$	386	
Other Current Charges	$	1,500	$	750	$	223	$	527	
Office Supplies	$	200	$	100	$	3	$	97	
Property Appraiser	$	800	$	400	$	-	$	400	
Property Taxes	$	300	$	150	$	325	$	(175)	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative	$	147,671	$	82,053	$	70,530	$	11,522	

Operations & Maintenance					
Contract Services:
Field Management	

$	20,933	

$	10,467	

$	10,596	

$	(130)	
Mitigation Monitoring	$	19,200	$	9,600	$	9,600	$	-	
Landscape Maintenance	$	330,404	$	165,202	$	162,056	$	3,147	
Lake Maintenance	$	11,640	$	5,820	$	5,658	$	162	
Security Patrol	$	41,250	$	20,625	$	16,656	$	3,969	
Repairs & Maintenance
Facility Maintenance	
$	34,031	
$	17,016	
$	17,016	
$	0	
Repairs & Maintenance	$	30,000	$	15,000	$	10,632	$	4,368	
Operating Supplies	$	9,800	$	4,900	$	3,268	$	1,632	
Landscape Replacement	$	15,000	$	12,071	$	12,071	$	-	
Irrigation Repairs	$	10,000	$	5,000	$	2,069	$	2,931	
Fountain Repairs	$	3,000	$	1,500	$	370	$	1,130	
Pressure Washing	$	9,000	$	9,000	$	9,000	$	-	
Subtotal Operations & Maintenance	$	534,259	$	276,201	$	258,991	$	17,209	

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/25	Thru 03/31/25	Variance	

Utilities		
Utilities - Common Area	$	33,000	$	16,500	$	12,278	$	4,222	
Streetlighting	$	121,000	$	60,500	$	51,644	$	8,856	
Amenity Center					
Amenity Management	$	100,930	$	50,465	$	50,465	$	(0)	
Pool Attendants	$	15,500	$	7,750	$	1,440	$	6,310	
Pool Permit	$	550	$	275	$	-	$	275	
Cable TV/Internet/Telephone	$	4,857	$	2,428	$	1,990	$	438	
Utilities - Amenity Center	$	25,641	$	12,821	$	8,818	$	4,003	
Refuse Service	$	3,168	$	1,584	$	1,414	$	170	
Amenity Center Access Cards	$	1,000	$	500	$	-	$	500	
HVAC Maintenance	$	574	$	287	$	223	$	64	
Special Events	$	15,000	$	7,500	$	10,806	$	(3,306)	
Holiday Decorations	$	9,500	$	4,750	$	9,931	$	(5,181)	
Security Monitoring	$	2,345	$	1,173	$	1,254	$	(81)	
Janitorial Services	$	26,250	$	13,125	$	13,176	$	(51)	
Pool Maintenance	$	30,240	$	15,120	$	13,500	$	1,620	
Pool Chemicals & Repairs	$	19,450	$	9,725	$	24,981	$	(15,256)	
Fitness Repairs & Maintenance	$	-	$	-	$	260	$	(260)	
Amenity Repairs & Maintenance	$	5,000	$	2,500	$	4,330	$	(1,830)	
Pest Control	$	11,500	$	5,750	$	2,080	$	3,670	
Other					
Property Insurance	$	55,019	$	55,019	$	45,279	$	9,740	
Contingency	$	34,032	$	17,016	$	612	$	16,404	
Subtotal Amenity Center	$	514,556	$	284,787	$	254,482	$	30,305	
					
Total Operations & Maintenance	$	1,048,815	$	560,988	$	513,473	$	47,515	
					
Total Expenditures	$	1,196,486	$	643,041	$	584,004	$	59,037	
					
Excess (Deficiency) of Revenues over Expenditures	$	25,802	$	461,414	$	528,100	$	66,686	

Other Financing Sources/(Uses):

Transfer Out - Capital Reserve	

$	(25,802)	

$	-	

$	(25,802)	

$	(25,802)	
Total Other Financing Sources/(Uses)	$	(25,802)	$	-	$	(25,802)	$	(25,802)	
					
Net Change in Fund Balance	$	-	$	461,414	$	502,298	$	40,884	
					
Fund Balance - Beginning	$	-		$	665,210		
					
Fund Balance - Ending	$	-		$	1,167,509		

Revenues

Interest	

$	8,614	

$	4,307	

$	6,399	

$	2,092	
Total Revenues	$	8,614	$	4,307	$	6,399	$	2,092	

Expenditures:

Capital Outlay	

$	25,000	

$	-	

$	-	

$	-	
Total Expenditures	$	25,000	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	(16,386)	$	4,307	$	6,399	$	2,092	

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	25,802	

$	-	

$	-	

$	-	
Total Other Financing Sources (Uses)	$	25,802	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	9,416	$	4,307	$	6,399	$	2,092	
					
Fund Balance - Beginning	$	328,863		$	363,696		
					
Fund Balance - Ending	$	338,278		$	370,095		

Revenues:					
Special Assessments - Tax Roll	396,407	367,160	367,160	-	
Interest Income	20,042	10,021	17,317	7,296	
Total Revenues	416,449	377,181	384,477	7,296	

Expenditures:					
Interest - 11/01	138,016	138,169	138,169	-	
Principal - 11/01	125,000	135,000	135,000	-	
Interest - 5/01	134,188	-	-	-	
Principal - 2/01	-	-	10,000	(10,000)	
Total Expenditures	397,203	273,169	283,169	(10,000)	
					
Excess (Deficiency) of Revenues over Expenditures	19,246	104,012	101,308	(2,704)	
					
Net Change in Fund Balance	19,246	104,012	101,308	(2,704)	
					
Fund Balance - Beginning	491,322		927,779		
					
Fund Balance - Ending	510,569		1,029,087		

Revenues:					
Special Assessments - Tax Roll	589,600	547,346	547,346	-	
Interest Income	27,333	13,667	23,653	9,986	
Total Revenues	616,934	561,013	570,999	9,986	

Expenditures:					
Interest - 11/01	195,068	200,009	200,009	-	
Principal Payment - 11/01	185,000	190,000	190,000	-	
Interest - 05/01	191,030	-	-	-	
Total Expenditures	571,098	390,009	390,009	-	
					
Excess (Deficiency) of Revenues over Expenditures	45,836	171,004	180,990	9,986	
					
Net Change in Fund Balance	45,836	171,004	180,990	9,986	
					
Fund Balance - Beginning	641,940		1,277,371		
					
Fund Balance - Ending	687,776		1,458,361		

Revenues:					
Special Assessments - Tax Roll	117,674	109,288	109,288	-	
Interest Income	2,496	1,248	2,724	1,476	
Total Revenues	120,169	110,536	112,012	1,476	

Expenditures:					
Interest - 11/01	41,068	41,068	41,068	-	
Principal - 5/01	35,000	-	-	-	
Interest - 5/01	41,068	-	-	-	
Total Expenditures	117,135	41,068	41,068	-	
					
Excess (Deficiency) of Revenues over Expenditures	3,034	69,468	70,944	1,476	
					
Net Change in Fund Balance	3,034	69,468	70,944	1,476	
					
Fund Balance - Beginning	77,664		143,333		
					
Fund Balance - Ending	80,698		214,278		

	Series		Series		
	2015		2018		Total		
Revenues

Interest Income		

11		

1		

12	
Total Revenues		11		1		12	

Expenditures:

Capital Outlay		

-		

-		

-	
Total Expenditures		-		-		-	
							
Excess (Deficiency) of Revenues over Expenditures		11		1		12	
							
Fund Balance - Beginning		481		60		542	
							
Fund Balance - Ending		492		62		554	

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Revenues:

Special Assessments - Tax Roll Colonial Properties Contribution Miscellaneous Revenue Activities
Rentals

$	-  $
$	4,409  $
$	80  $
$	500  $
$	1,250  $

40,837  $
4,388  $
20  $
1,120  $
3,250  $

133,331  $
4,876  $
-  $
-  $
760  $

32,182  $
4,861  $
45  $
470  $
500  $

797,737  $
4,875  $
345  $
-  $
500  $

65,474  $	-  $	-  $	-  $	-  $	-  $
4,835  $	-  $	-  $	-  $	-  $	-  $
6,210  $	-  $	-  $	-  $	-  $	-  $
-  $	-  $	-  $	-  $	-  $	-  $
(750)  $	-  $	-  $	-  $	-  $	-  $

-  $	1,069,561
-  $	28,243
-  $	6,700
-  $	2,090
-  $	5,510

Total Revenues	$	6,239  $	49,615  $	138,967  $	38,057  $	803,457  $	75,770  $	-  $	-  $	-  $	-  $	-  $	-  $	1,112,104

Expenditures:

General & Administrative:

Supervisor Fees FICA Expense Annual Audit Trustee Fees Dissemination Agent Arbitrage Engineering Attorney
Assessment Administration Management Fees Information Technology Website Maintenance Telephone
Postage Insurance
Printing & Binding Legal Advertising Other Current Charges Office Supplies Property Appraiser Property Taxes
Dues, Licenses & Subscriptions

$	800  $
$	61  $
$	-  $
$	-  $
$	919  $
$	-  $
$	-  $
$	1,773  $
$	5,565  $
$	4,167  $
$	167  $
$	111  $
$	-  $
$	56  $
$	8,688  $
$	12  $
$	-  $
$	42  $
$	1  $
$	-  $
$	-  $
$	175  $

800  $
61  $
-  $
-  $
919  $
-  $
-  $
701  $
-  $
4,167  $
167  $
111  $
-  $
15  $
-  $
90  $
-  $
-  $
1  $
-  $
325  $
-  $

-  $
-  $
-  $
3,000  $
919  $
-  $
120  $
1,510  $
-  $
4,167  $
167  $
111  $
-  $
101  $
-  $
23  $
-  $
42  $
0  $
-  $
-  $
-  $

1,800  $
138  $
-  $
-  $
919  $
-  $
-  $
2,122  $
-  $
4,167  $
167  $
111  $
-  $
86  $
-  $
3  $
-  $
42  $
0  $
-  $
-  $
-  $

-  $
-  $
-  $
-  $
919  $
-  $
-  $
-  $
-  $
4,167  $
167  $
111  $
-  $
31  $
-  $
20  $
739  $
51  $
1  $
-  $
-  $
-  $

2,000  $	-  $	-  $	-  $	-  $	-  $
153  $	-  $	-  $	-  $	-  $	-  $
4,700  $	-  $	-  $	-  $	-  $	-  $
2,250  $	-  $	-  $	-  $	-  $	-  $
919  $	-  $	-  $	-  $	-  $	-  $
-  $	-  $	-  $	-  $	-  $	-  $
-  $	-  $	-  $	-  $	-  $	-  $
-  $	-  $	-  $	-  $	-  $	-  $
-  $	-  $	-  $	-  $	-  $	-  $
4,167  $	-  $	-  $	-  $	-  $	-  $
167  $	-  $	-  $	-  $	-  $	-  $
111  $	-  $	-  $	-  $	-  $	-  $
-  $	-  $	-  $	-  $	-  $	-  $
170  $	-  $	-  $	-  $	-  $	-  $
-  $	-  $	-  $	-  $	-  $	-  $
32  $	-  $	-  $	-  $	-  $	-  $
-  $	-  $	-  $	-  $	-  $	-  $
45  $	-  $	-  $	-  $	-  $	-  $
1  $	-  $	-  $	-  $	-  $	-  $
-  $	-  $	-  $	-  $	-  $	-  $
-  $	-  $	-  $	-  $	-  $	-  $
-  $	-  $	-  $	-  $	-  $	-  $

-  $	5,400
-  $	413
-  $	4,700
-  $	5,250
-  $	5,513
-  $	-
-  $	120
-  $	6,106
-  $	5,565
-  $	25,002
-  $	1,002
-  $	668
-  $	-
-  $	459
-  $	8,688
-  $	180
-  $	739
-  $	223
-  $	3
-  $	-
-  $	325
-  $	175

Total General & Administrative	$	22,537  $	7,357  $	10,160  $	9,556  $	6,205  $	14,715  $	-  $	-  $	-  $	-  $	-  $	-  $	70,530

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Operations & Maintenance

Contract Services: Field Management Mitigation Monitoring Landscape Maintenance Lake Maintenance Security Patrol
Facility Maintenance Repairs & Maintenance Operating Supplies Landscape Replacement Irrigation Repairs Fountain Repairs Pressure Washing

$	1,744  $
$	-  $
$	27,009  $
$	943  $
$	-  $
$	2,836  $
$	-  $
$	668  $
$	4,321  $
$	-  $
$	-  $
$	9,000  $

1,874  $
-  $
27,009  $
943  $
-  $
2,836  $
293  $
838  $
-  $
-  $
-  $
-  $

1,744  $
4,800  $
27,009  $
943  $
4,096  $
2,836  $
3,169  $
311  $
7,750  $
1,749  $
185  $
-  $

1,744  $
4,800  $
27,009  $
943  $
5,888  $
2,836  $
735  $
822  $
-  $
320  $
-  $
-  $

1,744  $
-  $
27,009  $
943  $
3,878  $
2,836  $
6,434  $
581  $
-  $
-  $
-  $
-  $

1,744  $	-  $	-  $	-  $	-  $	-  $
-  $	-  $	-  $	-  $	-  $	-  $
27,009  $	-  $	-  $	-  $	-  $	-  $
943  $	-  $	-  $	-  $	-  $	-  $
2,793  $	-  $	-  $	-  $	-  $	-  $
2,836  $	-  $	-  $	-  $	-  $	-  $
-  $	-  $	-  $	-  $	-  $	-  $
48  $	-  $	-  $	-  $	-  $	-  $
-  $	-  $	-  $	-  $	-  $	-  $
-  $	-  $	-  $	-  $	-  $	-  $
185  $	-  $	-  $	-  $	-  $	-  $
-  $	-  $	-  $	-  $	-  $	-  $

-  $	10,596
-  $	9,600
-  $	162,056
-  $	5,658
-  $	16,656
-  $	17,016
-  $	10,632
-  $	3,268
-  $	12,071
-  $	2,069
-  $	370
-  $	9,000

Subtotal Operations & Maintenance	$	46,521  $	33,794  $	54,594  $	45,098  $	43,426  $	35,559  $	-  $	-  $	-  $	-  $	-  $	-  $	258,991

Utilities
Utilities - Common Area Streetlighting Amenity Center Amenity Management Pool Attendants
Pool Permit
Cable TV/Internet/Telephone Utilities - Amenity Center Refuse Service
Amenity Center Access Cards HVAC Maintenance
Special Events Holiday Decorations Security Monitoring Janitorial Services Pool Maintenance
Pool Chemicals & Repairs Fitness Repairs & Maintenance Amenity Repairs & Maintenance Pest Control
Other
Property Insurance Contingency

$	3,254  $
$	8,586  $

$	8,411  $
$	840  $
$	-  $
$	658  $
$	1,528  $
$	223  $
$	-  $
$	-  $
$	438  $
$	-  $
$	209  $
$	2,834  $
$	2,250  $
$	4,314  $
$	-  $
$	395  $
$	60  $

$	45,279  $
$	514  $

1,623  $
8,593  $

8,411  $
-  $
-  $
-  $
1,070  $
238  $
-  $
-  $
883  $
9,472  $
209  $
1,956  $
2,250  $
1,287  $
-  $
303  $
60  $

-  $
98  $

936  $
8,593  $

8,411  $
-  $
-  $
658  $
985  $
238  $
-  $
-  $
7,810  $
-  $
209  $
2,376  $
2,250  $
982  $
-  $
763  $
60  $

-  $
-  $

1,777  $
8,593  $

8,411  $
-  $
-  $
329  $
1,462  $
238  $
-  $
223  $
372  $
459  $
209  $
1,896  $
2,250  $
9,603  $
95  $
-  $
60  $

-  $
-  $

2,877  $
8,639  $

8,411  $
-  $
-  $
-  $
1,873  $
238  $
-  $
-  $
107  $
-  $
209  $
2,442  $
2,250  $
3,997  $
164  $
958  $
1,260  $

-  $
-  $

1,810  $	-  $	-  $	-  $	-  $	-  $
8,639  $	-  $	-  $	-  $	-  $	-  $

8,411  $	-  $	-  $	-  $	-  $	-  $
600  $	-  $	-  $	-  $	-  $	-  $
-  $	-  $	-  $	-  $	-  $	-  $
345  $	-  $	-  $	-  $	-  $	-  $
1,900  $	-  $	-  $	-  $	-  $	-  $
238  $	-  $	-  $	-  $	-  $	-  $
-  $	-  $	-  $	-  $	-  $	-  $
-  $	-  $	-  $	-  $	-  $	-  $
1,196  $	-  $	-  $	-  $	-  $	-  $
-  $	-  $	-  $	-  $	-  $	-  $
209  $	-  $	-  $	-  $	-  $	-  $
1,672  $	-  $	-  $	-  $	-  $	-  $
2,250  $	-  $	-  $	-  $	-  $	-  $
4,798  $	-  $	-  $	-  $	-  $	-  $
-  $	-  $	-  $	-  $	-  $	-  $
1,911  $	-  $	-  $	-  $	-  $	-  $
578  $	-  $	-  $	-  $	-  $	-  $

-  $	-  $	-  $	-  $	-  $	-  $
-  $	-  $	-  $	-  $	-  $	-  $

-  $	12,278
-  $	51,644

-  $	50,465
-  $	1,440
-  $	-
-  $	1,990
-  $	8,818
-  $	1,414
-  $	-
-  $	223
-  $	10,806
-  $	9,931
-  $	1,254
-  $	13,176
-  $	13,500
-  $	24,981
-  $	260
-  $	4,330
-  $	2,080

-  $	45,279
-  $	612

Other Financing Sources/Uses:
Transfer Out - Capital Reserve

$

-  $

-  $

-  $

-  $

-  $

(25,802)  $

-  $

-  $

-  $

-  $

-  $

-  $

(25,802)

Net Change in Fund Balance	$	(142,613)  $	(27,989) $	39,941  $	(52,575) $	720,398  $	(34,864) $	-  $	-  $	-  $	-  $	-  $	-  $	502,298

Total Other Financing Sources/Uses	$	-  $	-  $	-  $	-  $	-  $	(25,802)  $	-  $	-  $	-  $	-  $	-  $	-  $	(25,802)

Excess (Deficiency) of Revenues over Expenditures	$	(142,613)  $	(27,989)  $	39,941  $	(52,575)  $	720,398  $	(9,062)  $	-  $	-  $	-  $	-  $	-  $	-  $	528,100

Total Expenditures	$	148,852  $	77,604  $	99,026  $	90,632  $	83,059  $	84,831  $	-  $	-  $	-  $	-  $	-  $	-  $	584,004

Total Operations & Maintenance	$	126,315  $	70,246  $	88,866  $	81,077  $	76,853  $	70,116  $	-  $	-  $	-  $	-  $	-  $	-  $	513,473

Subtotal Amenity Center	$	79,794  $	36,452  $	34,272  $	35,979  $	33,427  $	34,558  $	-  $	-  $	-  $	-  $	-  $	-  $	254,482

Randal Park
Community Development District Long Term Debt Report

Series 2012 Special Assessment Bonds	

Interest Rate:	
(5.75% , 6.125% , 6.875%)		
Maturity Date:	11/1/2042		
Maximum Annual Debt Service :	$397,203		
Reserve Fund Requirement	$397,203		
Reserve Fund Balance	$410,195		

Bonds Outstanding - 05/17/2012		
$5,115,000	
Less : November 1, 2013 (Mandatory)		($65,000)	
Less : November 1, 2014 (Mandatory)		($70,000)	
Less : November 1, 2015 (Mandatory)		($70,000)	
Less : November 1, 2016 (Mandatory)		($75,000)	
Less : November 1, 2017 (Mandatory)		($80,000)	
Less : November 1, 2018 (Mandatory)		($85,000)	
Less : November 1, 2019 (Mandatory)		($90,000)	
Less : November 1, 2020 (Mandatory)		($95,000)	
Less : November 1, 2020 (Special Call)		($15,000)	
Less : August 1, 2021 (Special Call)		($5,000)	
Less : November 1, 2021 (Mandatory)		($90,000)	
Less : August 1, 2022 (Special Call)		($5,000)	
Less : November 1, 2022 (Mandatory)		($90,000)	
Less : November 1, 2023 (Mandatory)		($115,000)	
Less : November 1, 2024 (Mandatory)		($135,000)	
Less : February 1, 2025 (Special Call)		($10,000)	
Current Bonds Outstanding		$4,165,000	

Series 2015 Special Assessment Bonds	

Interest Rate:	
(4.25% , 5% , 5.2%)		
Maturity Date:	11/1/2045		
Maximum Annual Debt Service :	$596,080		
Reserve Fund Requirement	$596,080		
Reserve Fund Balance	$600,234		

Bonds Outstanding - 03/18/2015		
$9,055,000	
Less : November 1, 2016 (Mandatory)		($145,000)	
Less : November 1, 2017 (Mandatory)		($150,000)	
Less : February 1, 2018 (Special Call)		($15,000)	
Less : November 1, 2018 (Mandatory)		($155,000)	
Less : November 1, 2018 (Special Call)		($20,000)	
Less : February 1, 2019 (Special Call)		($20,000)	
Less : August 1, 2019 (Special Call)		($5,000)	
Less : November 1, 2019 (Mandatory)		($155,000)	
Less : November 1, 2020 (Mandatory)		($165,000)	
Less : November 1, 2021 (Mandatory)		($170,000)	
Less : February 1, 2022 (Special Call)		($5,000)	
Less : August 1, 2022 (Special Call)		($5,000)	
Less : November 1, 2022 (Mandatory)		($180,000)	
Less : August 1, 2023 (Special Call)		($5,000)	
Less : November 1, 2023 (Mandatory)		($185,000)	
Less : November 1, 2024 (Mandatory)		($190,000)	
Current Bonds Outstanding		$7,485,000	

Series 2018 Special Assessment Bonds	

Interest Rate:	
(4.100% , 4.500% ,		
	5.050%, 5.200%)		
Maturity Date:	5/1/2049		
Maximum Annual Debt Service :	$117,674		
Reserve Fund Requirement	$58,837		
Reserve Fund Balance	$60,181		

Bonds Outstanding - 11/30/2018		
$1,770,000	
Less : May 1, 2020 (Mandatory)		($30,000)	
Less : May 1, 2021 (Mandatory)		($30,000)	
Less : May 1, 2022 (Mandatory)		($30,000)	
Less : May 1, 2023 (Mandatory)		($30,000)	
Less : May 1, 2024 (Mandatory)		($30,000)	
Current Bonds Outstanding		$1,620,000	

Total Bonds Outstanding	$13,270,000

Randal Park
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2025

Gross Assessments	$ 1,225,189.89	$  420,584.22	$  626,988.89	$  125,190.00	$ 2,397,953.00	
Net Assessments	$ 1,151,678.50	$  395,349.17	$  589,369.56	$  117,678.60	$ 2,254,075.82	

ON ROLL ASSESSMENTS

	51.09%	17.54%	26.15%	5.22%	100.00%	

Date	
Distribution	
Distribution Period	
Gross Amount	
Commissions	
Discount/Penalty	
Interest	
Net Receipts	
O&M Portion	Series 2012 Debt Service	Series 2015 Debt Service	Series 2018 Debt Service	
Total	

11/6/24	1	05/12-10/26/24	$9,101.15	$0.00	-$477.82	$0.00	$8,623.33	$4,405.93	$1,512.47	$2,254.73	$450.20	$8,623.33	
11/13/24	2	10/26-11/01/24	$18,016.48	$0.00	-$720.67	$0.00	$17,295.81	$8,836.98	$3,033.56	$4,522.31	$902.96	$17,295.81	
11/22/24	3	11/02-11/07/24	$56,953.28	($708.28)	-$2,237.50	$0.00	$54,007.50	$27,594.14	$9,472.54	$14,121.25	$2,819.57	$54,007.50	
12/04/24	4	11/08-11/15/24	$119,431.49	$0.00	-$4,777.31	$0.00	$114,654.18	$58,580.45	$20,109.54	$29,978.44	$5,985.75	$114,654.18	
12/11/24	5	11/16-11/19/24	$59,021.11	$0.00	-$2,360.87	$0.00	$56,660.24	$28,949.51	$9,937.81	$14,814.86	$2,958.06	$56,660.24	
12/11/25	5	11/16-11/19/24	$0.00	$0.00	$0.00	$1,264.75	$1,264.75	$646.20	$221.83	$330.69	$66.03	$1,264.75	
12/18/24	6	11/20-11/25/24	$92,060.22	$0.00	-$3,682.47	$0.00	$88,377.75	$45,154.98	$15,500.84	$23,107.99	$4,613.94	$88,377.75	
01/13/25	7	11/26-11/28/24	$65,610.46	$0.00	-$2,624.46	$0.00	$62,986.00	$32,181.54	$11,047.30	$16,468.85	$3,288.31	$62,986.00	
02/12/25	8	12/1/24	$1,626,395.53	$0.00	-$65,056.65	$0.00	$1,561,338.88	$797,737.33	$273,847.94	$408,240.75	$81,512.86	$1,561,338.88	
03/14/25	9	11/29-12/03/24	$133,419.08	$0.00	-$5,272.24	$0.00	$128,146.84	$65,474.26	$22,476.06	$33,506.35	$6,690.17	$128,146.84	

93%
$160,720.54

Net Percent Collected
Balance Remaining to Collect

TOTAL	$ 2,180,008.80  $	(708.28)  $	(87,209.99)  $	1,264.75  $ 2,093,355.28  $ 1,069,561.32  $  367,159.89  $  547,346.22  $  109,287.85  $ 2,093,355.28

!!"#$%& "

Randal Park CDD
Field Management Report

April 18th, 2025 Jarett Wright Field Manager GMS

Site Items

Tibbett Plant Enhancements

Plants were removed from the Tibbett Park area to improve the sightlines for residents.
New sod was installed and is starting to establish and root in.
Increased irrigation schedules in this area will now be cut back to mitigate excess water in the sidewalks.

Site Items

Amenity Maintenance

Clubhouse pool was acid washed to remove the mineral stains around the flow returns.
New weight rack was installed in the gym.
The new clubhouse TVs were purchased, and the installation is being scheduled.
Clubhouse chandelier lights are being replaced. Met with staff from the insurance company to review all CDD property in the community.

3

Randal Park CDD Field Management Report | GMS 2024

Site Items

Amenity Maintenance

Received proposals to replace the declining Bermuda sod at the Hildreth dog park.
Reviewing all CDD tracts and adjusting the irrigation frequency accordingly to improve the health of the turf.

Site Items

Road Maintenance

Potholes have formed around the catch basin at the alley between Hildreth Ave and Sidley Ln. GMS staff are scheduling the repairs.

robin02@mindspring.com

Conclusion

For any questions or comments regarding the above information, please contact me by phone at 407-750-3599, or by email at JWright@gmscfl.com. Thank you.

Respectfully, Jarett Wright

!!"#$%& "

!!"#$%& i

ESTIMATE
Blade Runners Commercial Landscaping Orlando, LLC 19 N Texas Ave
Orlando, FL 32805-2162

info@bladerunnersorlando.com

+1 (407) 757-5959

Resident Work
Bill to
Randal Park, COD

Ship to
Randal Park, COD

Estimate details
Estimate no.: 1141 Estimate date: 04/07/2025

#	Product or service	Description	Qty	Rate	Amount

Replace declining sod at dog park at
Hildreth Ave. and Billings St.

Installation	3600 sf of Bermuda, 9 Pallets	9	$575.00	$5,175.00

Tree Trimming/Shrub Removal	Remove old sod and dump fees	$1,200.00	$1,200.00

Total	$6,375.00

Accepted date	Accepted by

!!"#$%& ii

Proposal for
Randal Park CDD
Jarett Wright GMS-CF, LLC
6200 Lee Vista Blvd, Suite 300
Orlando, FL 32822 jwright@gmscfl.com

Proposal #: 535608

LOCATION OF PROPERTY

Randall Park Blvd Orlando, FL 32832

Date: 3/27/2025 From: Joshua Cochran

DESCRIPTION

Hildreth and Lovett Dog Park Sod Replacement

Sod replacement of dog park.
Grade area and install 3500Sqft of Celebration Bermuda sod.
***DOG PARK WILL REQUIRE CLOSURE FOR 2 WEEKS***

Terms and Conditions: Signature below authorizes Yellowstone Landscape to perform work as described in this proposal and verifies that the prices and specifications are hereby accepted. This quote is firm for 30 days and change in plans or scope may result in a change of price. All overdue balances will be charged a 1.5% a month, 18% annual percentage rate.

Limited Warranty: Plant material is under a limited warranty for one year. Transplanted material and/or plant material that dies due to conditions out of Yellowstone Landscape’s control (i.e., Act of God, vandalism, inadequate irrigation due to water restrictions, etc.) shall not be included in the warranty.

Subtotal	$6,750.00	
Sales Tax	$0.00	
Proposal Total	$6,750.00	

AUTHORIZATION TO PERFORM WORK:

By		

Date

Print Name/Title

Randal Park CDD

THIS IS NOT AN INVOICE

BRANCH TEL: 407-814-2400

Page  1/1

!!"#$%& "

Randal Park Amenity Report
March 2025

FACILITY REPORT
Pool, Gym and Randal House Clubhouse 
The BBQ areas are opened (9am - 8pm) Daily
- Gym (24/7)
Pool (7am - 8pm)
Randal House Clubhouse (10am - 6pm) Mon - Fri
Onsite office staff is open from (9am - 5pm) Mon - Fri
Pool attendant will be back onsite during Spring Brake.

February Randal House Rentals: 5

March Events:
Ice Cream Social: Saturday, March 29th
Boomers & Empty Nester Potluck Party, March 29th

April Events:
Happy Hoppy Easter: Saturday, April 12, 2025
Community Garage Sale, Saturday, April 26, 2025

1000
750
500
250
0

 Pool	 Gym
Randal Park Usage Report

January	February	March

!!"#$%& "

600 N. Thacker Ave. Suite A KISSIMMEE, FL 34741
(407) 572-2100/(407)932-1135fax EC0001017

TO:	Randal Park CDD c/o GMS
6200 Lee Vista Blvd Suit 300
Orlando, FL, 32822

ELECTRICAL PROPOSAL
PROPOSAL #	DATE
SP25151	3/25/2025	

Attn:  Alexandra Penagos
Phone: 407-841-5524 ext. 114
Email: apenagos@gmscfl.com
Ref:  Surge Protection
Site:	

"Warranty: We guarantee for (1) year against defects in material and workmanship. Failure due to misuse, vandalism, fire, damage, and/or
natural causes are not covered by this warranty."

Notes:
Permit fees are not included in bid.
Based on doing work Monday thru Friday during normal business hours.
Based on using existing circuits in existing locations.
Not responsible for drywall / paint damage. Care will be taken to avoid such a situation.
The proposal is to be signed and returned before work begins.
To be paid in full upon completion.

In the event of a dispute regarding this proposal venue is established in Osceola County Florida.
Terry's Electric, Inc. proposes to provide labor, material, equipment, and supervision as follows:

-Furnish and install 2 new surge protectors.
-Mount 1 on 150 A 3 phase exterior panel.
-Mount 1 on 225 A 3 phase interior panel.
-Please allow 7-10 days lead time for new surges. Freight charges included.
-The interior panel will be shut down for the install, approximately 1/2 hour.

>

We hereby submit specifications and estimates for:

We Propose hereby to furnish material and labor-- complete in accordance with the above specifications, for the sum of:
Two thousand eight hundred and sixty-eight dollars	dollars $	$2,868.00
Payment to be made as follows:
Invoiced upon completion of work. Payment due ten (10) days upon receipt of invoice.Finance charge of 1 1/2 % per month (18% per annum) will be charged on all invoices not paid within 30days.

All material is guaranteed to be as specified. All work to be completed in a professional
manner according to standard practices. Any alteration or deviation from above specific-	Authorized
tins involving extra costs will be executed only upon written orders, and will become an	Signature
extra charge over and above the estimate. All agreements contingent upon strikes,	Charlie Westerblade
accidents or delays beyond our control. Owner to carry fire, tornado, and other necessary	Terry's Electric, Inc
insurance. Our workers are fully covered by Worker's Compensation insurance.	Terry's reserves the right to withdraw this
Owner or agent agrees to liability for costs of collection, including attorney's fees.	proposal at any time for any reason.
This proposal is based on material pricing for the date listed above, uncertainties in commodity	Customer responsible for restocking fees imposed by the supplier markets may require pricing adjustments at the time of installation/construction.	on any special order material if customer cancels contract.
Acceptance of Proposal -- The above prices, specifications and
conditions are satisfactory and are hereby accepted. You are authorized
to do the work as specified. Payment will be made as outlined above.	Signature
(customer)
Date of Acceptance:			Print		

Audit Committee Meeting

Section III

Section A

RANDAL PARK COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS
Annual Audit Services for Fiscal Year 2025
Orange County, Florida

Instructions to Proposers

SECTION 1. DUE DATE. Sealed proposals must be received no later than Wednesday, May 14, 2025 at 5:00 p.m., at the offices of District Manager, located at 219 East Livingston Street, Orlando, Florida 32801. Proposals will be publicly opened at that time.
Section 2. Familiarity with the Law. By submitting a proposal, the Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations.
Section 3. Qualifications of Proposer. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District.

Section 4. Submission of Only One Proposal. Proposers shall be disqualified, and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization.

SECTION 5. SUBMISSION OF PROPOSAL. Submit one (1) original hard copy and one (1) electronic copy of the Proposal Documents, and other requested attachments, at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title “Auditing Services – Randal Park Community Development District” on the face of it.

Section 6. Modification and Withdrawal. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety (90) days.

Section 7. Proposal Documents. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the Evaluation Criteria Sheet and a proposal with all required documentation pursuant to Section 12 of these instructions (the “Proposal Documents”).

Section 8. Proposal. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith.

Section 9. Basis of Award/Right to Reject. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District.
Section 10. Contract Award. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a Contract (engagement letter) with the District.
Section 11. Limitation of Liability. Nothing herein shall be construed as or constitute a waiver of District’s limited waiver of liability contained in Section 768.28, Florida Statutes, or any other statute or law.

Section 12. Miscellaneous. All proposals shall include the following information in addition to any other requirements of the proposal documents.
List position or title of all personnel to perform work on the District audit. Include resumes for each person listed; list years of experience in present position for each party listed and years of related experience.
Describe proposed staffing levels, including resumes with applicable certifications.

Three references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person.

The cost of the provision of the services under the proposal for Fiscal Year 2025, 2026, 2027, 2028 and 2029. The District intends to enter into five (5) separate one- year agreements.
Provide a proposed schedule for performance of the audit.

Section 13. Protests. In accordance with the District’s Rules of Procedure, any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) calendar hours (excluding Saturday, Sunday, and state holidays) after the receipt of the Proposal Documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturday, Sunday, and state holidays) after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to the aforesaid Proposal Documents.

Section 14. Evaluation of Proposals. The criteria to be used in the evaluation of proposals are presented in the Evaluation Criteria Sheet, contained within the Proposal Documents.

RANDAL PARK COMMUNITY DEVELOPMENT DISTRICT AUDITOR SELECTION EVALUATION CRITERIA

Ability of Personnel.	(20 Points)

(E.g., geographic location of the firm’s headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing workload; proposed staffing levels, etc.)
Proposer’s Experience.	(20 Points)

(E.g. past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other community development districts in other contracts; character, integrity, reputation of Proposer, etc.)

Understanding of Scope of Work.	(20 Points)

Extent to which the proposal demonstrates an understanding of the District’s needs for the services requested.
Ability to Furnish the Required Services.	(20 Points)

Extent to which the proposal demonstrates the adequacy of Proposer’s financial resources and stability as a business entity necessary to complete the services required.
Price.	(20 Points)

Points will be awarded based upon the lowest total proposal for rendering the services and the reasonableness of the proposal.
TOTAL	(100 Points)

Section B

RANDAL PARK COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS FOR ANNUAL AUDIT SERVICES

The Randal Park Community Development District hereby requests proposals for annual financial auditing services. The proposal must provide for the auditing of the District’s financial records for the fiscal year ending September 30, 2025, with an option for four (4) additional annual renewals. The District is a local unit of special-purpose government created under Chapter 190, Florida Statutes, for the purpose of financing, constructing, and maintaining public infrastructure. The District is located in Orange County, Florida and has a general administrative operating fund and three (3) debt service funds.
Each auditing entity submitting a proposal must be authorized to do business in Florida; hold all applicable state and federal professional licenses in good standing, including but not limited to a license under Chapter 473, Florida Statutes, and be qualified to conduct audits in accordance with “Government Auditing Standards”, as adopted by the Florida Board of Accountancy. Audits shall be conducted in accordance with Florida law and particularly section 218.39, Florida Statutes, and the rules of the Florida Auditor General.

Proposal packages, which include evaluation criteria and instructions to proposers, are available from the District Manager at the address and telephone number listed below.
Proposers must provide one (1) original hard copy and one (1) electronic copy of their proposal to Governmental Management Services – Central Florida, LLC, District Manager, 219 East Livingston Street, Orlando, Florida 32801, in an envelope marked on the outside “Auditing Services – Randal Park Community Development District.”

Proposals must be received by 5:00 PM on Wednesday, May 14, 2025, at the office address listed above. Proposals received after this time will not be eligible for consideration. Please direct all questions regarding this Notice to the District Manager who can be reached at (407) 841-5524.

Jason Showe
Governmental Management Services – Central Florida, LLC District Manager