KENDALL BREEZE COMMUNITY DEVELOPMENT DISTRICT

MIAMI-DADE COUNTY REGULAR BOARD MEETING APRIL 25, 2024
6:00 P.M.

Special District Services, Inc. 8785 SW 165th Avenue, Suite 200
Miami, FL 33193
www.kendallbreezecdd.org 786.347.2711 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA
KENDALL BREEZE COMMUNITY DEVELOPMENT DISTRICT
Kendall Breeze Clubhouse No. 1 12300 S.W. 125th Court Miami, Florida 33186
REGULAR BOARD MEETING
April 25, 2024
6:00 p.m.

Call to Order
Proof of Publication	Page 1
Establish Quorum
Additions or Deletions to Agenda
Comments from the Public for Items Not on the Agenda
Approval of Minutes
October 26, 2023 Regular Board Meeting Minutes	Page 2
New Business
Consider Resolution No. 2024-01 – Approving a Proposed Budget for FY 2024/2025	Page 5
Consider Approval of Storm Drainage Cleaning Proposals	Page 12
Update Regarding the Requested Miami-Dade County “No Thru Traffic” Signage
Update on Miami-Dade County Police Services
Old Business
Administrative Matters
Financial Report	Page 19
	District Counsel’s Memorandum Regarding Required Ethics Training and Financial Disclosure	Page 24
Reminder of the 2023 Form 1 – Statement of Financial Interests Due by July 1, 2024
Announce the 2024 General Election and Candidate Qualifying Period - Noon, Monday, June 10, 2024 through Noon, Friday, June 14, 2024
Additional Board Member/Staff Comments
Adjourn

MIAMI-DADE

STATE OF FLORIDA COUNTY OF MIAMI-DADE:

Before the undersigned authority personally appeared GUILLERMO GARCIA, who on oath says that he or she is the DIRECTOR OF OPERATIONS, Legal Notices of the Miami Daily Business Review f/k/a Miami Review, of Miami-Dade County, Florida; that the attached copy of advertisement, being a Legal Advertisement of Notice in the matter of

KENDALL BREEZE COMMUNITY DEVELOPMENT DISTRICT -
FISCAL YEAR 2023/2024 REGULAR MEETING SCHEDULE

in the XXXX Court,
was published in a newspaper by print in the issues of Miami Daily Business Review f/k/a Miami Review on

10/13/2023

Statutes.	..
/,
?ttt/4..#v-()

Affiant further says that the newspaper complies with all legal  requirements	for  publication  in  chapter	50,  Florida

GUILLERMO GARCIA personally known to me

KENDALL BREEZE COMMUNITY DEVELOPMENT DISTRICT REGULAR BOARD MEETING
OCTOBER 26, 2023

CALL TO ORDER

Mrs. Perez called the October 26, 2023, Regular Board Meeting of the Kendall Breeze Community Development District (the “District”) to order at 6:01 p.m. at the Kendall Breeze Clubhouse No. 1, located at 12300 SW 125th Court, Miami, Florida 33186.

PROOF OF PUBLICATION

Proof of publication was presented that notice of the Regular Board Meeting had been published in the Miami Daily Business Review on October 13, 2023, as part of the District’s Fiscal Year 2023/2024 Regular Meeting Schedule, as legally required.

ESTABLISH A QUORUM

It was determined that the attendance of Chairperson Teresa Van Tassel, Vice Chairperson Octavio Perez and Supervisors Miguel “Michael” Suarez Tauben and Miguel Sanfiel constituted a quorum and it was in order to proceed with the meeting.

Staff in attendance were: District Manager Gloria Perez of Special District Services, Inc.; and General Counsel Ginger Wald of Billing, Cochran, Lyles, Mauro & Ramsey, PA.

Also present was Javier Parada, the HOA Property Manager.

ADDITIONS OR DELETIONS TO THE AGENDA.

There were no additions or deletions to the agenda.

e.	COMMENTS FROM THE PUBLIC FOR ITEMS NOT ON THE AGENDA

There were no comments from the public for items not on the agenda.

F,    APPROVAL OF MINUTES
1. May 25, 2023, Public Hearing & Regular Board Meeting

The minutes of the May 25, 2023, Public Hearing & Regular Board Meeting were presented, and the Board was asked if they had any comments or corrections.

There being no corrections, a MOTION was made by Supervisor Perez, seconded by Supervisor Suarez Tauben and unanimously passed approving the minutes of the May 25, 2023, Public Hearing & Regular Board Meeting, as presented.

NEW BUSINESS
Consider Resolution No. 2023-04 – Adopting a Fiscal Year 2022/2023 Amended Budget

Mrs. Perez presented Resolution No. 2023-04, entitled:

RESOLUTION NO. 2023-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE KENDALL BREEZE COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING AND ADOPTING AN AMENDED FINAL FISCAL YEAR 2022/2023 BUDGET (“AMENDED BUDGET”), PURSUANT TO CHAPTER 189, FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.

Mrs. Perez explained, as done every year for administrative and statutory requirements, within 60 days of any given fiscal year end, the Board adopts a revised/amended budget for said year. The fiscal year ended on September 30, 2023. This is the reason it is administrative in nature (past year’s budget for past year’s expenses) and will serve as the Board’s final approval/ratification of the District’s expenditures for the past fiscal year.

A MOTION was made by Supervisor Perez, seconded by Supervisor Van Tassel and unanimously passed adopting Resolution No. 2023-04, adopting a Fiscal Year 2022/2023 Amended Budget.

OLD BUSINESS
Update on Police Services

Presented in the meeting materials and according to the Miami-Dade Police Department’s most recent communication, the new hourly rate for an Off-Duty Officer is now $72.75, which represents an increase of 3.5% over the $70.25 per hour that paid in the past.

Mrs. Perez advised the Board that between August 8th and September 1st, 2023, Off Duty Police Services were rendered for Traffic Enforcement at Kendall Breeze CDD roads for a total of 30 hours.

According to the logs completed by the Police Officers providing these services, on September 1st, Officer Aldana issued a total of 3 citations. The other Officers who provided services filled out the log time section but did not fill in the number of citations issued. I have instructed Mr. Galves to add a note on future logs emphasizing the importance for the District to know the number of citations and will also send an email to the Miami Dade Police Department emphasizing this request.

ADMINISTRATIVE MATTERS
Financial Update

Mrs. Perez presented the financial statement and indicated that finances were stable and would cover anticipated expenditures.	She also noted that available funds as of September 30, 2023, were
$231,534.31.

A MOTION was made by Supervisor Perez, seconded by Supervisor Sanfiel and passed unanimously ratifying and approving the financials, as presented.

Supervisor Van Tassel was happy to report that there was no flooding during the recent heavy rains.
2022 Form 1 – Statement of Financial Interests

Mrs. Perez advised that all the Board Members had filed their 2022 Form 1 – Statement of Financial Interests.

District Counsel – 2023 Florida Legislative Session

Ms. Wald presented the 2023 Florida Legislative Session Memorandum and briefly went over it.

District Counsel – 2023 Required Ethics Training

Ms. Wald advised of the newly required 4 hours of ethics training annually. She will provide additional information regarding this item at a later date.

ADDITIONAL BOARD MEMBER/STAFF COMMENTS

Roland Gallor asked several questions and advised that he would be forwarding to District management a records request for information.

Mr. Parada provided an update on the pending asphalt repairs, advising that the project was anticipated to begin early next year.

ADJOURNMENT

There being no further business to come before the Board, a MOTION was made by Supervisor Van Tassel, seconded by Supervisor Perez adjourning the Regular Board Meeting at 6:27 p.m. The MOTION carried unanimously.

ATTESTED BY:

Secretary/Assistant Secretary	Chairman/Vice-Chair

RESOLUTION NO. 2024-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE KENDALL BREEZE COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2024/2025; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Board of Supervisors (“Board”) of the Kendall Breeze Community Development District (“District”) is required by Chapter 190.008, Florida Statutes, to approve a Proposed Budget for each fiscal year; and,

WHEREAS, the Proposed Budget including the Assessments for Fiscal Year 2024/2025 has been prepared and considered by the Board.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE KENDALL BREEZE COMMUNITY DEVELOPMENT DISTRICT THAT:

Section 1.  The Proposed Budget including the Assessments for Fiscal Year 2024/2025 attached hereto as Exhibit “A” is approved and adopted.

Section 2.  A Public Hearing is hereby scheduled for June 27, 2024 at 6:00 p.m. in the Kendall Breeze Clubhouse No. 1, 12300 S.W. 125th Court, Miami, Florida 33186, for the purpose of receiving public comments on the Proposed Fiscal Year 2024/2025 Budget.

PASSED, ADOPTED and EFFECTIVE this 25th day of April, 2024.

ATTEST:	KENDALL BREEZE
COMMUNITY DEVELOPMENT DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chairman/Vice Chairman

Kendall Breeze Community Development District

Proposed Budget For Fiscal Year 2024/2025
October 1, 2024 - September 30, 2025

CONTENTS

PROPOSED BUDGET

DETAILED PROPOSED BUDGET

DETAILED PROPOSED DEBT SERVICE FUND BUDGET

ASSESSMENT COMPARISON

PROPOSED BUDGET
KENDALL BREEZE COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2024/2025
OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES	
FISCAL YEAR 2024/2025
BUDGET	
Administrative Assessments	89,538	
Maintenance Assessments	262,766	
Debt Assessments	431,824	
Other Revenues	0	
Interest Income	960	
		
TOTAL REVENUES	$	785,088	
		
EXPENDITURES		
MAINTENANCE EXPENDITURES		
Maintenance/Contingency	15,000	
Roadway Improvements/Reserve	155,000	
Drainage-Stormwater Management/Reserve	56,000	
Traffic Enforcement - Off-Duty Police	10,000	
Engineering/Inspections	11,000	
TOTAL MAINTENANCE EXPENDITURES	$	247,000	
		
ADMINISTRATIVE EXPENDITURES		
Supervisor Fees	6,000	
Payroll Taxes (Employer)	480	
Management	34,656	
Secretarial	6,000	
Legal	13,000	
Assessment Roll	6,000	
Audit Fees	3,900	
Insurance	8,290	
Legal Advertisements	2,000	
Miscellaneous	950	
Postage	975	
Office Supplies	700	
Dues & Subscriptions	175	
Website Management	2,000	
TOTAL ADMINISTRATIVE EXPENDITURES	$	85,126	
		
TOTAL EXPENDITURES	$	332,126	
		
REVENUES LESS EXPENDITURES	$	452,962	
		
Bond Payments	(405,915)	
		
BALANCE	$	47,047	
		
County Appraiser & Tax Collector Fee	(15,682)	
Discounts For Early Payments	(31,365)	
		
EXCESS/ (SHORTFALL)	$	-	
		
Carryover From Prior Year	0	
		
NET EXCESS/ (SHORTFALL)	$	-	

DETAILED PROPOSED BUDGET
KENDALL BREEZE COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2024/2025
OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES	
FISCAL YEAR 2022/2023
ACTUAL	
FISCAL YEAR 2023/2024
BUDGET	
FISCAL YEAR 2024/2025
BUDGET	

COMMENTS	
Administrative Assessments	38,188	88,514	89,538	Expenditures Less Interest & 50% Of Carryover/.94	
Maintenance Assessments	110,921	263,830	262,766	Expenditures Less 50% Of Carryover/.94	
Debt Assessments	431,826	431,824	431,824	Bond Payments/.94	
Other Revenues	31	0	0		
Interest Income	17,005	600	960	Interest Estimated At $80 Per Month	
					
TOTAL REVENUES	$	597,971	$	784,768	$	785,088		
					
EXPENDITURES					
MAINTENANCE EXPENDITURES					
Maintenance/Contingency	0	15,000	15,000	Maintenance/Contingency	
Roadway Improvements/Reserve	0	155,000	155,000	Resurfacing Anticipated For 2027	
Drainage-Stormwater Management/Reserve	15,635	56,000	56,000	Maintenance/Repairs/Reserve	
Traffic Enforcement - Off-Duty Police	4,867	10,000	10,000	No Change From 2023/2024 Budget	
Engineering/Inspections	3,151	12,000	11,000	$1,000 Decrease From 2023/2024 Budget	
TOTAL MAINTENANCE EXPENDITURES	$	23,653	$	248,000	$	247,000		
					
ADMINISTRATIVE EXPENDITURES					
Supervisor Fees	2,515	6,000	6,000	No Change From 2023/2024 Budget	
Payroll Taxes (Employer)	199	480	480	Projected At 8% Of Supervisor Fees	
Management	32,676	33,648	34,656	CPI Adjustment (Capped At 3%)	
Secretarial	4,200	6,000	6,000	No Change From 2023/2024 Budget	
Legal	7,501	14,000	13,000	23/24 Expenditure Through Feb 24 Was $2,975	
Assessment Roll	6,000	6,000	6,000	No Change From 2023/2024 Budget	
Audit Fees	3,700	3,800	3,900	$100 Increase From 2023/2024 Budget	
Insurance	7,004	8,000	8,290	Fiscal Year 23/24 Expenditure Was $7,529	
Legal Advertisements	272	1,000	2,000	Costs Will Increase Due To Closing Of The Miami Business Review	
Miscellaneous	389	1,000	950	$50 Decrease From 2023/2024 Budget	
Postage	826	1,000	975	$25 Decrease From 2023/2024 Budget	
Office Supplies	510	700	700	No Change From 2023/2024 Budget	
Dues & Subscriptions	175	175	175	No Change From 2023/2024 Budget	
Website Management	2,000	2,000	2,000	No Change From 2023/2024 Budget	
TOTAL ADMINISTRATIVE EXPENDITURES	$	67,967	$	83,803	$	85,126		
					
TOTAL EXPENDITURES	$	91,620	$	331,803	$	332,126		
					
REVENUES LESS EXPENDITURES	$	506,351	$	452,965	$	452,962		
					
Bond Payments	(411,622)	(405,915)	(405,915)	2025 Principal & Interest Payments	
					
BALANCE	$	94,729	$	47,050	$	47,047		
					
County Appraiser & Tax Collector Fee	(5,589)	(15,683)	(15,682)	Two Percent Of Total Assessment Roll	
Discounts For Early Payments	(21,550)	(31,367)	(31,365)	Four Percent Of Total Assessment Roll	
					
EXCESS/ (SHORTFALL)	$	67,590	$	-	$	-		
					
Carryover From Prior Year	0	0	0	Carryover From Prior Year	
					
NET EXCESS/ (SHORTFALL)	$	67,590	$	-	$	-		

DETAILED PROPOSED DEBT SERVICE BUDGET
KENDALL BREEZE COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2024/2025
OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES	FISCAL YEAR 2022/2023 ACTUAL	FISCAL YEAR 2023/2024 BUDGET	FISCAL YEAR 2024/2025 BUDGET	

COMMENTS	

Interest Income	
0	
1,000	
1,000	
Projected Interest For 2024/2025	

NAV Tax Collection	
411,622	
405,915	
405,915	

2025 P & I Payments Less Earned Interest	

Total Revenues	
$	411,622	
$	406,915	
$	406,915		

EXPENDITURES					

Principal Payments	
239,970	
261,657	
273,828	
Principal Payment Due In 2025	

Interest Payments	
161,591	
145,258	
133,087	
Interest Payments Due In 2025	

Total Expenditures	
$	401,561	
$	406,915	
$	406,915		

Excess/Shortfall	
$	10,061	
$	-	
$	-		

Series 2007 Refunding Bonds Information

Original Par Amount =	$6,161,095	Annual Principal Payments Due =	November 1st	
Interest Rate =	4.50%	Annual Interest Payments Due =	May 1st & November 1st	
Issue Date =	March 2007			
Maturity Date =

Par Amount As Of 1/1/24 =	November 2033

$3,219,161			

4/16/2024 4:32 PM	III

Kendall Breeze Community Development District Assessment Comparison

	Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year	
Lot	2021/2022	2022/2023	2023/2024	2024/2025	
Size	Assessment*	Assessment*	Assessment*		Projected Assessment*		

22	
Administrative	
$	
40.20	
$	
47.89	
$	
113.92	
$	
115.24	
	Maintenance	$	150.47	$	142.76	$	339.55	$	338.19	
Debt	$	486.88	$	486.88	$	486.88	$	486.88	
	Sub-Total For Lot Size 22	$	677.55	$	677.53	$	940.35	$	940.31	

30	
Administrative	
$	
40.20	
$	
47.89	
$	
113.92	
$	
115.24	
	Maintenance	$	150.47	$	142.76	$	339.55	$	338.19	
Debt	$	550.81	$	550.81	$	550.81	$	550.81	
	Sub-Total For Lot Size 30	$	741.48	$	741.46	$	1,004.28	$	1,004.24	
35	Administrative	$	40.20	$	47.89	$	113.92	$	115.24	
	Maintenance	$	150.47	$	142.76	$	339.55	$	338.19	
Debt	$	590.77	$	590.77	$	590.77	$	590.77	
	Sub-Total For Lot Size 35	$	781.44	$	781.42	$	1,044.24	$	1,044.20	
60	Administrative	$	40.20	$	47.89	$	113.92	$	115.24	
	Maintenance	$	150.47	$	142.76	$	339.55	$	338.19	
Debt	$	790.55	$	790.55	$	790.55	$	790.55	
Sub-Total For Lot Size 60	$	981.22	$	981.20	$	1,244.02	$	1,243.98	

* Assessments Include the Following :	 4% Discount for Early Payments
1% County Tax Collector Fee
1% County Property Appraiser Fee

 Community Information:	
Twenty Two Foot Lots	478	
Thirty Foot Lots	73	
Thirty Five Foot Lots	99	
Sixty Five Foot Homes	127	
Total Units	777	

Kendall Breeze CDD Storm Drainage Cleaning 2024	
Americlean	Caraballo Express	Raptor Vac Systems	

Cleaning of 84 structures (catch basins) and 100' pipe line (between structures # 78 & 79)

*Details and specific locations provided.	
$9,000.00	$30,800.00	$8,850.00	

84 Structures to be Cleaned
100' pipe (line) to be cleaned (See Red & next page)

100’ (pipe)line to be cleaned, between structures 78 & 79.
Exact Location: Intersection of SW 121st Terrace & SW 122nd Passage – Line goes south (100’) along SW 122nd Passage.

PO Box 560951 Miami, Fl 33256 Phone (305) 270-3233 Fax (305) 259-4214

March 19, 2024
Kendall Breeze Community Development District c/o Special District Service, Inc.
2501A Burns Road
Palm Beach Gardens, FL 33410 Attn: Ronald Galvis

STORM DRAIN CLEANING
(84) Catch Basins & De-Silt 100 LF of Storm Pipe

Scope of Work:
Vacuum pump truck to remove debris from each drain and pit. Pressure jet clean drains pit walls and bottom.
De-Silt 100 LF of Storm Pipe

All work is guaranteed to be as specified, and the above work to be performed in accordance with the specifications submitted for above work and completed in a substantial workmanlike manner for the sum of:
Total cost for (84) Catch Basins: $	9,000.00 With payment to be made at: Terms: Net 30 days.
Any alteration or deviation from above specifications involving extra costs will be executed only upon written order, and will become an extra charge over and above the estimate. All agreements contingent upon strikes, accidents, or delays beyond our control.

Sincerely submitted,

Oscar Vinces ACCEPTANCE OF PROPOSAL
The above prices, specifications and conditions are satisfactory and are hereby accepted. You are authorized to do the work as specified. Payments will be made as outlined above.

Signature: 		Date: 	
Note: Proposal may be withdrawn by us if not accepted within 30 days.

Caraballo Express Pump Outs Corp.
Yerandis Leal
Business Number 786-346-9807
240 west 28 st Hialeah Florida 33010 License # SA0181993
305-776-0802 OWNER
caraballoexpress.com caraballoexpress_ctw@yahoo.com

ESTIMATE
EST1105

DATE
Apr 30, 2024
TOTAL
USD $30,800.00

Kendall Breeze CDD
rgalvis@sdsinc.org  786-503-1633

DESCRIPTION	RATE	QTY	AMOUNT	
Catch basin pump out
This cleaning includes pump out and pressure clean to break solids inside	$350.00	84	$29,400.00	
tank.				
Pipe Line Cleaning - 100 Feet	$1,400.00	1	$1,400.00	

TOTAL	USD $30,800.00

I authorize Caraballo Express Pump Outs Corp to have access to above said property to complete the work described on this service order on the agreed upon date of service. All services must be conducted using the best possible care. We are not responsible for any damages on property. We will not be responsible for grass or sprinklers! There will be no refunds or claims accepted. Payment is due upon completion of services. When 50% deposit is given customer is aware and agrees to our terms and conditions.

PROPOSAL

4122 NE 22nd Court, Homestead, FL 33033 Tel 786-694-0709
E-mail: operations@raptorvac.com

STORM DRAIN MAINTENANCE
PROPOSAL SUBMITTED TO:
Kendall Breeze CDD ℅ SDS, Inc.	PROJECT NAME:
Kendall Breeze	
BUSINESS ADDRESS:
2501A Burns Road
Palm Beach Gardens, FL 33410	PROJECT LOCATION:
12300 SW 125th Ct, Miami, FL 33186	
CONTACT:
Management	DATE:
March 28, 2024	
We hereby propose to furnish all labor and equipment to complete the work outlined in this proposal in accordance with the Scope of Work listed below.

SCOPE OF WORK: Vac-Con sewer combination cleaner to clean eighty four (84) storm drain structures as shown in a map provided by management. Clean grate, frame hinges and wash walls. Disposal at Miami Dade County Treatment Plant. Additionally, clean 100LF between structures #78-#79, remove two bafﬂes.

84 Structures - $8,400.00
100LF Pipeline Cleaning (before and after images), root removal not a part - $250.00 Removal of two (2) pollution retardant bafﬂes - $200.00

COST: We propose to conduct this work in accordance with the above Scope of Work for the sum of $8,850.00

Eight Thousand Eight Hundred Fifty Dollars and 00/100 Cents TERMS: Net 30
COMPLETION TIME:  3 to 4 working days

See Next Page…

ACCEPTANCE: Client hereby accepts and agrees to the terms, Scope of Work, and all other conditions and speciﬁcations hereinabove. Raptor Vac Systems is authorized to perform the work. Payment shall be made in accordance with the provisions contained hereinabove.

Accepted by:

Authorized Representative’s Signature

Date of Acceptance

Kendall Breeze Community Development District

Financial Report For March 2024

Kendall Breeze Community Development District
Budget vs. Actual
October 2023 through March 2024

Oct '23 - Mar 24	23/24 Budget	$ Over Budget	% of Budget
			
Income

363.100 ꞏ Admin Assessment Income	85,116.34		88,514.00		-3,397.66		96.16%	
363.101 ꞏ Maint Assessment Income	251,228.95		263,830.00		-12,601.05		95.22%	
363.810 ꞏ Debt Assessments	411,271.65		431,824.00		-20,552.35		95.24%	
363.820 ꞏ Debt Assessments-Pd To Trustee	-391,253.77		-405,915.00		14,661.23		96.39%	
363.830 ꞏ Assessment Fees	-7,176.44		-15,683.00		8,506.56		45.76%	
363.831 ꞏ Assessment Discounts	-29,173.42		-31,367.00		2,193.58		93.01%	
369.401 ꞏ Interest Income	20,526.00		600.00		19,926.00		3,421.0%	
Total Income	340,539.31		331,803.00		8,736.31		102.63%	
Gross Profit	340,539.31		331,803.00		8,736.31		102.63%	
Expense								
511.308 ꞏ Traffic Enforcement	0.00		10,000.00		-10,000.00		0.0%	
511. ꞏ Professional Fees								
511.310 ꞏ Engineering	52.50		12,000.00		-11,947.50		0.44%	
511.315 ꞏ Legal Fees	2,975.00		14,000.00		-11,025.00		21.25%	
511.320 ꞏ Audit Fees	0.00		3,800.00		-3,800.00		0.0%	
Total 511. ꞏ Professional Fees	3,027.50		29,800.00		-26,772.50		10.16%	
511.122 ꞏ Payroll tax expense	61.20		480.00		-418.80		12.75%	
511.131 ꞏ Supervisor Fees	800.00		6,000.00		-5,200.00		13.33%	
511.305 ꞏ Maintenance/Contingency	0.00		15,000.00		-15,000.00		0.0%	
511.306 ꞏ Roadway Imp/Reserve	0.00		155,000.00		-155,000.00		0.0%	
511.307 ꞏ Drainage Improvements/Reserve	0.00		56,000.00		-56,000.00		0.0%	
511.311 ꞏ Management Fees	16,824.00		33,648.00		-16,824.00		50.0%	
511.312 ꞏ Secretarial Fees	3,000.00		6,000.00		-3,000.00		50.0%	
511.318 ꞏ Assessment/Tax Roll	0.00		6,000.00		-6,000.00		0.0%	
511.450 ꞏ Insurance	7,529.00		8,000.00		-471.00		94.11%	
511.480 ꞏ Legal Advertisements	103.68		1,000.00		-896.32		10.37%	
511.512 ꞏ Miscellaneous	2,594.26		1,000.00		1,594.26		259.43%	
511.513 ꞏ Postage and Delivery	44.98		1,000.00		-955.02		4.5%	
511.514 ꞏ Office Supplies	75.45		700.00		-624.55		10.78%	
511.540 ꞏ Dues, License & Subscriptions	175.00		175.00		0.00		100.0%	
511.750 ꞏ Website Management	999.96		2,000.00		-1,000.04		50.0%	
Total Expense	35,235.03		331,803.00		-296,567.97		10.62%	
Net Income	305,304.28		0.00		305,304.28		100.0%	

KENDALL BREEZE COMMUNITY DEVELOPMENT DISTRICT MONTHLY FINANCIAL REPORT
MARCH 2024

REVENUES	
Annual Budget
10/1/23 - 9/30/24	

Actual Mar-24	Year To Date Actual
10/1/23 - 3/31/24	
Administrative Assessments	88,514	1,157	85,116	
Maintenance Assessments	263,830	3,290	251,229	
Debt Assessments	431,824	5,385	411,272	
Other Revenues	0	0	0	
Interest Income	600	3,249	20,526	
				
Total Revenues	$	784,768	$	13,081	$	768,143	
				
EXPENDITURES				
Maintenance Expenditures				
Maintenance/Contingency	15,000	0	0	
Roadway Improvements/Reserve	155,000	0	0	
Drainage Improvements/Reserve	56,000	0	0	
Traffic Enforcement - Off-Duty Police	10,000	0	0	
Engineering/Inspections	12,000	0	53	
				
Total Maintenance Expenditures	$	248,000	$	-	$	53	
				
Administrative Expenditures				
Supervisor Fees	6,000	0	800	
Payroll Taxes (Employer)	480	0	61	
Management	33,648	2,804	16,824	
Secretarial	6,000	500	3,000	
Legal	14,000	0	2,975	
Assessment Roll	6,000	0	0	
Audit Fees	3,800	0	0	
Insurance	8,000	0	7,529	
Legal Advertisements	1,000	0	104	
Miscellaneous	1,000	10	2,594	
Postage	1,000	12	45	
Office Supplies	700	6	75	
Dues & Subscriptions	175	0	175	
Website Management	2,000	167	1,000	
				
Total Administrative Expenditures	$	83,803	$	3,499	$	35,182	
				
Total Expenditures	$	331,803	$	3,499	$	35,235	
				
Revenues Less Expenditures	$	452,965	$	9,582	$	732,908	
				
Bond Payments	(405,915)	(5,278)	(391,254)	
				
Balance	$	47,050	$	4,304	$	341,654	
				
County Appraiser & Tax Collector Fee	(15,683)	(97)	(7,177)	
Discounts For Early Payments	(31,367)	(98)	(29,173)	
				
Excess/ (Shortfall)	$	-	$	4,109	$	305,304	
				
Carryover from Prior Year	0	0	0	
				
Net Excess/ (Shortfall)	$	-	$	4,109	$	305,304	

Bank Balance As Of 3/31/24	$	1,025,850.95	
Accounts Payable As Of 3/31/24	$	9,176.87	
Accounts Receivable As Of 3/31/24	$	-	
Reserve For Roadway Improvements As Of 3/31/24	$	469,000.00	
Reserve For Drainage Improvements As Of 3/31/24	$	114,300.00	
Available Funds As Of 3/31/24	$	433,374.08	

Kendall Breeze Community Development District Check Register
October 2023 ‐ March 2024

Check #	Date	Vendor	Amount	
10‐1	10/3/2023	Alvarez Engineering, Inc.	74.00	
10‐2	10/3/2023	Billing, Cochran, Lyles, Mauro, & Ramsey	‐400.00	
10‐3	10/3/2023	Egis Insurance & Risk Advisors	‐7,529.00	
10‐4	10/3/2023	Special District Services, Inc.	‐11,457.88	
11‐1	11/2/2023	ALM Media, LLC	‐103.68	
11‐2	11/2/2023	Billing, Cochran, Lyles, Mauro, & Ramsey	‐400.00	
11‐3	11/2/2023	Department of Economic Opportunity	‐175.00	
11‐4	11/2/2023	Special District Services, Inc.	‐3,535.37	
12‐1	12/5/2023	Billing, Cochran, Lyles, Mauro, & Ramsey	‐1,375.00	
12‐2	12/5/2023	Special District Services, Inc.	‐3,555.94	
1‐1	1/3/2024	Alvarez Engineering, Inc.	‐52.50	
1‐2	1/3/2024	Special District Services, Inc.	‐5,784.47	
2‐1	2/6/2024	Billing, Cochran, Lyles, Mauro, & Ramsey	‐800.00	
2‐2	2/6/2024	Kendall Breeze CDD (Assessment Account)	‐370,616.46	
2‐3	2/6/2024	Special District Services, Inc.	‐3,603.72	
3‐1	3/4/2024	Billing, Cochran, Lyles, Mauro, & Ramsey	‐400.00	
3‐2	3/4/2024	Kendall Breeze CDD (Assessment Account)	‐15,359.12	
3‐3
TOTAL	3/4/2024	Special District Services, Inc.	‐3,507.87
‐428,730.01	

KENDALL BREEZE CDD TAX COLLECTIONS 2023-2024

#	

ID#	

PAYMENT FROM	

DATE	

FOR	

Tax Collect Receipts	

Interest Received	

Commissions Paid	

Discount	

Net From Tax Collector	Admin Assessment Income (Before Discounts & Fees)	Maint Assessment Income (Before Discounts & Fees)	Debt Assessment Income (Before Discounts & Fees)	Admin Assessment Income (After Discounts & Fees)	Maint Assessment Income (After Discounts & Fees)	Debt Assessment Income (After Discounts & Fees)	

Debt Assessment Paid to Trustee	
									$	784,168	$	88,514	$	263,830	$	431,824	$	88,514	$	263,830	$	431,824		
									$	737,718	$	83,803	$	248,000	$	405,915	$	83,803	$	248,000	$	405,915	$	405,915	
1	1	Miami-Dade Tax Collector	11/20/23	NAV Taxes	$	73,397.15		$	(704.05)	$  (2,992.92)	$	69,700.18	$	8,286.54	$	24,690.80	$	40,419.81	$	7,869.15	$  23,447.14	$	38,383.89	$	38,383.89	
2	2	Miami-Dade Tax Collector	11/24/23	NAV Taxes	$	55,291.38		$	(530.79)	$  (2,211.56)	$	52,549.03	$	6,242.40	$	18,600.02	$	30,448.96	$	5,932.80	$  17,677.49	$	28,938.74	$	28,938.74	
3	3	Miami-Dade Tax Collector	12/08/23	NAV Taxes	$  560,279.35		$  (5,378.69)	$ (22,410.17)	$  532,490.49	$  63,255.54	$  188,477.97	$  308,545.84	$  60,118.18	$  179,129.80	$  293,242.51	$  293,242.51	
4	4	Miami-Dade Tax Collector	12/27/23	NAV Taxes	$	19,153.26		$	(184.36)	$	(717.00)	$	18,251.90	$	2,162.40	$	6,443.16	$	10,547.70	$	2,060.64	$	6,139.94	$	10,051.32	$	10,051.32	
5	5	Miami-Dade Tax Collector	01/09/24	NAV Taxes	$	16,563.50		$	(160.67)	$	(496.92)	$	15,905.91	$	1,870.02	$	5,571.96	$	9,121.52	$	1,795.77	$	5,350.75	$	8,759.39	$	8,759.39	
6	6	Miami-Dade Tax Collector	02/06/24	NAV Taxes	$	12,352.41		$	(121.06)	$	(247.09)	$	11,984.26	$	1,394.59	$	4,155.35	$	6,802.47	$	1,353.02	$	4,031.51	$	6,599.73	$	6,599.73	
7	Int - 1	Miami-Dade Tax Collector	02/27/24	Interest		$  748.19			$	748.19	$	748.19			$	748.19			$	-	
8	7	Miami-Dade Tax Collector	03/08/24	NAV Taxes	$	9,779.10		$	(96.82)	$	(97.76)	$	9,584.52	$	1,104.06	$	3,289.69	$	5,385.35	$	1,082.10	$	3,224.23	$	5,278.19	$	5,278.19	
9	Int - 2	Miami-Dade Tax Collector	03/20/24	Interest		$	52.60			$	52.60	$	52.60			$	52.60			$	-	
10									$	-							$	-	
11									$	-							$	-	
12									$	-							$	-	
13									$	-							$	-	
14									$	-							$	-	
15									$	-							$	-	
16									$	-							$	-	
					$ 746,816.15	$  800.79	$ (7,176.44)	$ (29,173.42)	$ 711,267.08	$ 85,116.34	$ 251,228.95	$ 411,271.65	$ 81,012.45	$ 239,000.86	$ 391,253.77	$ 391,253.77	

Note: $784,168, $88,514, $263,830 and $431,824 are 2023/2024 Budgeted
Total KB Roll = 784,170.04	assessments before discounts and fees.
Note: $737,718, $83,803, $248,000 and $405,915 are 2023/2024 Budgeted assessments after discounts and fees.

$  746,816.15		
$	800.79	$  711,267.08	
$	(85,116.34)	$  (81,012.45)	
$  (251,228.95)	$  (239,000.86)	
$  (411,271.65)	$  (391,253.77)	
$	-	$	-	

MEMORANDUM
TO:	District Manager

FROM:	Billing, Cochran, Lyles, Mauro & Ramsey, P.A. District Counsel

DATE:	January 19, 2024

RE:	Required Ethics Training and Financial Disclosure

Ethics Training

This memorandum serves as a reminder that beginning January 1, 2024, elected and appointed commissioners of community redevelopment agencies and local officers of independent special districts are required to complete four (4) hours of ethics training annually. The training must address, at a minimum, s. 8, Art. II of the Florida Constitution (ethics for public officers and financial disclosure), the Code of Ethics for Public Officers and Employees, and the Florida Public Records Law and Open Meetings laws.

Deadlines & Recordkeeping

The deadline to complete training for this calendar year is December 31, 2024. There is no requirement to submit proof that you have completed the training. However, the Florida Commission on Ethics recommends that Supervisors maintain a record of all completed trainings, including the date and time of completion. This documentation may be useful if Supervisors are ever required to provide evidence of training completion. The training is a calendar year requirement and corresponds to the form year. Therefore, Supervisors will report their 2024 training when filling out their Form 1 for the 2025 year.

Links to Online Training

Public Meetings and Public Records Law (2-Hour Audio Presentation). This presentation is audio only and is offered by the Office of the Attorney General. This presentation covers public records and Florida public records law. The presentation can be accessed for free. Completing this presentation will satisfy 2 of the 4 hours of required ethics training.

State Ethics Laws for Constitutional Officers & Elected Municipal Officers. This training is presented by the Florida Commission on Ethics. The training is an overview of Florida’s Ethics Code (Part III, Chapter 112, and Article II, Section 8, Florida Constitution) geared toward Constitutional Officers and Elected Municipal Officers. Topics covered include gifts, voting conflict, misuse of office, prohibited business relationships, conflicting employment relationships, revolving door, and Amendment 12. This presentation can be accessed for free. Completing this training will satisfy 2 of the 4 hours of required ethics training.

State-Mandated Continuing Education in Ethics. This class is presented by the Florida League of Cities. The class covers Chapter 112 of Florida’s Ethics Code (2 Hours) and Florida Public Records and Public Meetings Law (2 Hours). To take this class, you must register for it, however there is no registration fee. Completing this class will meet your ethics training requirement.

“4-Hour Ethics Course”. The “4-Hour Ethics Course” is available online and presented by the Florida Institute of Government. There are three sessions. Session 1 covers Florida’s Public Records Laws (1 hour), session 2 covers Florida Government in the Sunshine Law (1 hour), and session 3 covers Florida’s Ethics Laws (2 hours). The registration fee is $79. Completing this entire course will meet your ethics training requirement.

Sunshine Law, Public Records and Ethics for Public Officers and Public Employees 2023. This seminar is offered by the Florida Bar. This seminar covers sunshine law and public records; true stories of excess corruption in the ethics world; navigating Florida public records law, privacy, ethics and social media; complaints, misuse, anti-nepotism and voting; ethics during and after public service: conflicting contractual relationships & revolving door restrictions; gifts bribes, honoraria, and expenditures. The cost for this seminar is $280. Completing this entire seminar will meet your ethics training requirement. Those Supervisors or Officers who are members of the Florida Bar may wish to purchase this option as Continuing Legal Education Credits can be earned.

We will notify you directly or through the District Manager’s office if and when other training opportunities become available.

Form 1 or Form 6

Section 8, Article II of the Florida Constitution requires constitutional officers and certain elected public officials to file a Form 6. In the last session, the legislature expanded the requirements to include elected members of municipalities. Independent special district officials remain exempt from the requirement to file a Form 6. Elected and appointed commissioners of community redevelopment agencies and local officers of independent special districts (including community development districts) are required to file Form 1.

For this year’s filing requirement, a completed Form 1 must be submitted prior to July 1, 2024 using the Electronic Filing System of the Florida Commission on Ethics, which can be accessed via the link at Login - Electronic Financial Disclosure Management System (floridaethics.gov). You will no longer be able to file your completed Form 1 through your local Supervisor of Elections office.

If you have any questions or need additional information about ethics training requirements or financial disclosure, please do not hesitate to contact our office.