GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT

MIAMI-DADE COUNTY REGULAR BOARD MEETING OCTOBER 22, 2025
8:00 A.M.

Special District Services, Inc.
8785 SW 165th Avenue, Suite 200
Miami, FL 33193
www.grandbayatdoralcdd.org 786.313.3661 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA GRAND BAY AT DORAL
COMMUNITY DEVELOPMENT DISTRICT
Grand Central Clubhouse 10551 NW 88th Street Doral, Florida 33178
REGULAR BOARD MEETING
October 22, 2025
8:00 a.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
June 25, 2025 Regular Board Meeting & Public Hearing…	Page 2
Old Business
New Business
Consider Resolution No. 2025-06 – Adopting a Fiscal Year 2024/2025 Amended Budget…	Page 6
Consider Resolution No. 2025-07 – Goals and Objectives Annual Report…	Page 18
Discussion Regarding Interlocal Access Agreement – Advertisements and Public Notices
on County Designated Website…	Page 21
Consider Resolution No. 2025-08 – Interlocal Access Agreement and Authorized Signatories… Page 29
Consider Resolution No. 2025-09 – Certificate of Completion for Series 2014 Bonds
(Midtown Doral Project)…	Page 31
Consider Resolution No. 2025-10 – Certificate of Completion for Series 2016 Bonds
(South Parcel)…	Page 35
Auditor Selection Committee
Ranking of Proposals/Consider Selection of an Auditor…	Page 39
Administrative Matters
Board Member & Staff Closing Comments
Adjourn

Publication Date 2025-10-13

Subcategory Miscellaneous Notices

GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2025/2026
REGULAR MEETING SCHEDULE
NOTICE IS HEREBY GIVEN that the Board of Supervisors (the "Board") of the Grand Bay at Doral Community Development District (the "District") will hold Regular Meetings at Grand Central Clubhouse located at 10551 NW 88th Street, Doral, Florida 33178 at 8:00 a.m. on the following dates:
October 22, 2025
December 3, 2025
February 25, 2026
March 25, 2026
April 22, 2026
June 24, 2026
July 22, 2026
September 23, 2026
The purpose of the meetings is for the Board to consider any District business which may lawfully and properly come before the Board. Meetings are open to the public and will be conducted in accordance with the provisions of Florida law for community development districts. Copies of the Agenda for any of the meetings may be obtained from the District's website or by contacting the District Manager at 786-313-3661 and/or toll free at 1-877-737-4922, prior to the date of the particular meeting.
From time to time one or two Board members may participate by telephone; therefore, a speaker telephone will be present at the meeting location so that Board members may be fully informed of the discussions taking place. Said meeting(s) may be continued as found necessary to a time and place specified on the record.
If any person decides to appeal any decision made with respect to any matter considered at these meetings, such person will need a record of the proceedings and such person may need to ensure that a verbatim record of the proceedings is made at his or her own expense and which record includes the testimony and evidence on which the appeal is based.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations or an interpreter to participate at any of these meetings should contact the District Manager at 786-313-3661 and/or toll free at 1-877-737-4922 at least seven (7) days prior to the date of the particular meeting.
Meetings may be cancelled from time to time with no advertised notice. GRAND BAY AT DORAL
COMMUNITY DEVELOPMENT DISTRICT
www.grandbayatdoralcdd.org PUBLISH: MIAMI HERALD 10/13/25 IPL0279594
Oct 13 2025

Page 1

GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT REGULAR BOARD MEETING AND PUBLIC HEARING
JUNE 25, 2025

CALL TO ORDER

District Manager Armando Silva called the June 25, 2025, Regular Board Meeting of the Grand Bay at Doral Community Development District (the “District”) to order at 8:00 a.m. in the Grand Central Clubhouse located at 10551 NW 88th Street, Doral, Florida 33178.

PROOF OF PUBLICATION

Mr. Silva presented proof of publication that notice of the Regular Board Meeting had been published in the Miami Herald on October 10, 2024, as legally required.

ESTABLISH A QUORUM

Mr. Silva determined that the attendance of the following Board Members constituted a quorum and it was in order to proceed with the meeting: Vice-Chairperson Stephanie Delavalle (formerly, “Stephanie Mejia”) and Assistant Secretary Carlos Rinaldi, James Fox and John Ramirez.

Staff in attendance included: District Manager Armando Silva and Associate District Manager Pablo Jerez of Regular District Services, Inc.; and District Counsel Michael Pawelczyk of Billing, Cochran, Lyles, Mauro & Ramsey, P.A.
ADDITIONS OR DELETIONS TO THE AGENDA

There were no additions or deletions to the agenda.

COMMENTS FROM THE PUBLIC FOR ITEMS NOT ON THE AGENDA
There were no comments from the public for items not on the agenda.
APPROVAL OF MINUTES
April 16, 2025, Special Board Meeting
Mr. Silva presented the April 16, 2025, Special Board Meeting minutes and asked if there were any comments and/or changes. There being no changes, a motion was made by Ms. Delavalle, seconded by Mr. Fox and unanimously passed to approve the April 16, 2025, Special Board Meeting minutes, as presented.

Note: At approximately 8:03 a.m., Mr. Silva recessed the Regular Board Meeting and simultaneously opened the Public Hearing.

PUBLIC HEARING
Proof of Publication

Mr. Silva presented proof of publication that notice of the Public Hearing had been published in the
Miami Herald on June 6, 2025 & June 12, 2025, as legally required.

Receive Public Comment on the Fiscal Year 2025/2026 Final Budget & Assessments

Mr. Silva opened the public comment portion of the Public Hearing to receive comments on the fiscal year 2025/2026 budget and non-ad valorem Regular assessments. There being no public in attendance or public comments, Mr. Silva closed the public comment portion of the Public Hearing

Consider Resolution No. 2025-04 – Adopting a Fiscal Year 2025/2026 Final Budget

Mr. Silva presented Resolution No. 2025-04, entitled:

RESOLUTION NO. 2025-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT APPROVING AND ADOPTING A FISCAL YEAR 2025/2026 FINAL BUDGET INCLUDING NON- AD VALOREM REGULAR ASSESSMENTS; AND PROVIDING AN EFFECTIVE DATE.

Mr. Silva read the title of the resolution into the record and stated that the document provides for the adoption of the fiscal year 2025/2026 final budget and non-ad valorem Regular assessment tax roll. A copy of the tax roll was provided at the meeting. A discussion ensued after which:
A motion was made by Mr. Fox, seconded by Ms. Delavalle and unanimously passed to approve and adopt Resolution No. 2025-04, as presented, thereby setting the Grand Bay at Doral Community Development District fiscal year 2025/2026 final budget and approving the non-ad valorem Regular assessment tax roll.

Note: At approximately 8:19 a.m., Mr. Silva closed Public Hearing and simultaneously reconvened the Regular Board Meeting.
OLD BUSINESS
There was no old business to discuss at the moment
NEW BUSINESS
Consider Resolution No. 2025-05 Adopting a Fiscal Year 2025/2026 Meeting Schedule

Mr. Silva Presented Resolution No. 2025-05, entitled:

RESOLUTION NO. 2025-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT, ESTABLISHING A REGULAR MEETING SCHEDULE FOR FISCAL

YEAR 2025/2026 AND SETTING THE TIME AND LOCATION OF SAID DISTRICT MEETINGS; AND PROVIDE AN EFFECTIVE DATE.

Mr. Silva provided an explanation for the document. A discussion ensued after which:

A motion was made by Ms. Delavalle, seconded by Mr. Fox and unanimously passed to approve and adopt Resolution No. 2025-05, as amended, replacing the November 26, 2025 meeting date with December 3, 2025; and thereby setting the Grand Bay at Doral Community Development District fiscal year 2025-2026 regular meeting schedule and authorizing the publication of said schedule, as required by law.

Consider Appointment of Audit Committee & Approval of Evaluation Criteria

Mr. Silva stated that an audit was required for the Grand Bay at Doral Community Development District (the “District”) fiscal year ending September 30, 2025, and it would be in order for the Board of Supervisors (the “Board”) to appoint an Audit Selection Committee to commence the auditor selection process pursuant to 218.391, Florida Statutes.

A motion was made by Ms. Delavalle, seconded by Mr. Fox and unanimously passed to appoint the Board and the District Manager as the District’s Audit Committee.

At approximately 8:26 a.m., Mr. Silva recessed the Regular Board Meeting and simultaneously called to order a meeting of the Audit Committee to review and approve criteria for selection of an auditor and to authorize advertising for request for proposals. Mr. Silva presented the selection criteria information and an outline of material for the Request for Audit Proposals for the District. A discussion ensued after which:
A motion was made by Mr. Ramirez, seconded by Mr. Fox and unanimously passed to approve the criteria for the selection of an auditor, as presented, and instructed the District Manager to proceed, as required, to advertise for requests for proposals (“RFP”) for the fiscal years September 30, 2025, 2026 and 2027; and to include in the proposal package an option for an additional 2-year renewal (2028 and 2029).

There being no further business to conduct at this time by the Audit Committee, Mr. Silva adjourned the Audit Committee Meeting and simultaneously reconvened the Regular Board Meeting of the District at approximately 8:31 a.m.
Mr. Silva stated that it would be appropriate for the Board to accept the actions of the District’s Audit Committee as outlined herein above. A discussion ensued after which;

A motion was made by Mr. Fox, seconded by Mr. Ramirez and unanimously passed to accept the actions of the District’s Audit Committee.

ADMINISTRATIVE & OPERATIONAL MATTERS

Mr. Silva explained that he would like to discuss the District’s required publications and the costs associated with them. Mr. Silva stated that his office has been in communication with the Miami- Dade County (the “County”) Communications and Customer Experience Department to determine if advertising on the County’s website complies with Florida Statutes. It has been determined that

advertising on the County’s website meets Florida Statutes requirements and the County’s attorney has authorized entering into an Interlocal Agreement with Community Development Districts. A discussion ensued after which;

A motion was made by Mr. Fox, seconded by Ms. Delavalle and unanimously passed to approve entering into the Interlocal Access Agreement with Miami-Dade County; and authorizes Mr. Silva the authority to execute the agreement on behalf of the Board.

BOARD MEMBER & STAFF CLOSING COMMENTS

Mr. Silva stated, unless an emergency were to arise, the District would not meet again until October or December.

ADJOURNMENT

There being no further business to come before the Board, a motion was made by Ms. Delavalle, seconded by Mr. Ramirez and unanimously passed to adjourn the Regular Board Meeting at 8:39 a.m.

Secretary/Assistant Secretary	Chairperson/Vice-Chairperson

RESOLUTION NO. 2025-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING AND ADOPTING AN AMENDED FINAL FISCAL YEAR 2024/2025 BUDGET (“AMENDED BUDGET”), PURSUANT TO CHAPTER 189, FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Board of Supervisors of the Grand Bay at Doral Community Development District (the “District”) is empowered to provide a funding source and to impose special assessments upon the properties within the District; and,

WHEREAS, the District has prepared for consideration and approval an Amended Budget.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT, THAT:

Section 1.  The Amended Budget for Fiscal Year 2024/2025 attached hereto as Exhibit “A” is hereby approved and adopted.
Section 2.  The Secretary/Assistant Secretary of the District is authorized to execute any and all necessary transmittals, certifications or other acknowledgements or writings, as necessary, to comply with the intent of this Resolution.

PASSED, ADOPTED and EFFECTIVE this 22nd day of October, 2025

ATTEST:	GRAND BAY AT DORAL
COMMUNITY DEVELOPMENT DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chairperson/Vice Chairperson

Grand Bay At Doral Community Development District

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

CONTENTS

AMENDED FINAL OPERATING FUND BUDGET

AMENDED FINAL DORAL BREEZE OPERATING FUND BUDGET

AMENDED FINAL MIDTOWN OPERATING FUND BUDGET

AMENDED FINAL NORTH OPERATING FUND BUDGET

AMENDED FINAL SOUTH OPERATING FUND BUDGET

AMENDED FINAL DEBT SERVICE FUND BUDGET (SERIES 2022 - DORAL BREEZE)

AMENDED FINAL DEBT SERVICE FUND BUDGET (SERIES 2014 & 2025 - MIDTOWN)

AMENDED FINAL DEBT SERVICE FUND BUDGET (SERIES 2014 - NORTH)

AMENDED FINAL DEBT SERVICE FUND BUDGET (SERIES 2007 - SOUTH)

AMENDED FINAL BUDGET
GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT OPERATING FUND - ALL UNITS
FISCAL YEAR 2024/2025 OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES	FISCAL YEAR 2024/2025 BUDGET 10/1/24 - 9/30/25	AMENDED FINAL BUDGET
10/1/24 - 9/30/25	YEAR TO DATE ACTUAL
10/1/24 - 9/29/25	
Administrative Assessments	145,593	0	147,758	
Maintenance Assessments	369,009	369,473	369,473	
Direct Bill O&M Assessments	0	0	0	
Debt Assessments - A Bonds	2,300,554	2,299,991	2,299,991	
Debt Assessments - A-1 Bonds	985,790	987,372	987,372	
Debt Assessments - A-2 Bonds	866,004	867,549	867,549	
Other Revenues	0	3,647	3,647	
Interest Income	1,000	41,742	41,742	
TOTAL REVENUES	$	4,667,950	$	4,569,774	$	4,717,532	
				
EXPENDITURES				
ADMINISTRATIVE EXPENDITURES				
Management	38,856	38,856	38,856	
Supervisor Fees	3,000	2,800	2,800	
Payroll Taxes	232	214	214	
Field Operations	7,320	7,320	7,320	
Legal	21,500	20,786	16,786	
Assessment Roll	10,000	10,000	10,000	
Audit Fees	8,000	7,300	7,300	
Arbitrage Rebate Fee	3,000	3,000	3,000	
Insurance - GL & Public Officials Liability Insurance	10,000	10,075	10,075	
Insurance - Property Coverage	6,800	0	0	
Legal Advertisements	2,500	6,884	4,884	
Miscellaneous	2,000	1,979	979	
Postage	775	250	250	
Office Supplies	1,450	783	783	
Dues & Subscriptions	175	175	175	
Trustee Fees	21,500	19,500	19,500	
Continuing Disclosure Fee	2,000	2,000	2,000	
Website Management	2,000	2,000	2,000	
Property Taxes	750	0	0	
Administrative Contingency	2,000	2,000	0	
TOTAL ADMINISTRATIVE EXPENDITURES	$	143,858	$	135,922	$	126,922	
				
MAINTENANCE EXPENDITURES				
Preserve Area Maintenance/Upkeep	100,000	132,887	107,887	
Miscellaneous Maintenance	24,468	29,876	24,876	
Lawn/Landscape Service - Median/Right Of Way MTE	8,000	4,000	0	
Mulch/Fertilizer/Pesticide	1,400	0	0	
Lift Station/Sewer Line MTE (Adagio)	22,500	32,132	22,132	
Lift Station/Sewer Line MTE (Midtown)	25,000	55,386	40,386	
Irrigation Systems Maintenance & Power	5,500	1,443	1,443	
Tree/Shrubbery Replacement	1,500	0	0	
Annual Engineer s Report & Misc Engineering	8,000	11,687	11,687	
Lake Tract MTE & Fountain MTE - DB & MT	21,000	30,000	20,054	
Roadway/Signage/Drainage	7,000	0	0	
Midtown Plaza Maintenance Reimbursement	110,000	110,000	99,895	
FPL Easement Maintenance/Upkeep	5,500	0	0	
FPL Power Sanitary Sewer Lift Stations	7,000	0	0	
TOTAL MAINTENANCE EXPENDITURES	$	346,868	$	407,411	$	328,360	
				
TOTAL EXPENDITURES	$	490,726	$	543,333	$	455,282	
				
REVENUES LESS EXPENDITURES	$	4,177,224	$	4,026,441	$	4,262,250	
				
Bond Payments (A)	(2,162,521)	(2,196,192)	(2,196,192)	
Bond Payments (A-1)	(926,643)	(950,690)	(950,690)	
Bond Payments (A-2)	(814,043)	(836,004)	(836,004)	
BALANCE	$	274,017	$	43,555	$	279,364	
				
County Appraiser & Tax Collector Fee	(93,338)	(45,186)	(45,186)	
Discounts For Early Payments	(186,679)	(146,707)	(146,707)	
				
Excess/ (Shortfall)	$	(6,000)	$	(148,338)	$	87,471	
				
Carryover From Prior Year	6,000	0	0	
				
Net Excess/ (Shortfall)	$	-	$	(148,338)	$	87,471	

AMENDED FINAL BUDGET
GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT OPERATING FUND - DORAL BREEZE
FISCAL YEAR 2024/2025 OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES	FISCAL YEAR 2024/2025 BUDGET
10/1/24 - 9/30/25	AMENDED FINAL BUDGET
10/1/24 - 9/30/25	YEAR TO DATE ACTUAL
10/1/24 - 9/29/25	
Administrative Assessments	29,557	32,533	32,533	
Maintenance Assessments	39,894	39,926	39,926	
Debt Assessments - 2012 Bonds	730,663	730,667	730,667	
Other Revenues	0	798	798	
Interest Income	219	10,436	10,436	
				
TOTAL REVENUES	$	800,333	$	814,360	$	814,360	
				
EXPENDITURES				
Maintenance Expenditures				
Preserve Area Maintenance/Upkeep	15,000	25,606	23,606	
Miscellaneous Maintenance	1,000	768	768	
Irrigation Systems MTE & Power	3,000	1,443	1,443	
Lake Tract MTE & Fountain MTE	12,000	30,000	20,054	
Lawn/Landscape Service - Median Maintenance/Right Of Way	1,000	0	0	
Mulch/Fertilizer/Pesticide	200	0	0	
FPL Easement Maintenance Upkeep	1,000	0	0	
FPL Power Lake Fountains	0	0	0	
Irrigation Repairs	0	0	0	
Tree/Shrubbery Replacement	500	0	0	
Roadway/Signage/Drainage	3,000	0	0	
Annual Engineer s Report & Miscellaneous Engineering	800	2,036	2,036	
Total Maintenance Expenditures	37,500	59,853	47,907	
				
Administrative Expenditures				
Management	8,508	8,508	8,508	
Supervisor Fees	750	0	0	
Payroll Taxes	58	0	0	
Field Operations	1,050	1,050	1,050	
Legal	4,704	4,673	3,673	
Assessment Roll	2,188	2,188	2,188	
Audit Fees	1,750	1,597	1,597	
Arbitrage Rebate Fee	500	0	0	
Insurance - GL & Public Officials Liability Insurance	2,188	2,204	2,204	
Insurance - Property Coverage	300	0	0	
Legal Advertisements	547	1,569	1,069	
Miscellaneous	437	425	175	
Postage	129	55	55	
Office Supplies	318	171	171	
Dues & Subscriptions	38	38	38	
Trustee Fees	4,000	2,000	2,000	
Continuing Disclosure Fee	500	500	500	
Website Management	437	436	436	
Property Taxes	164	0	0	
Administrative Contingency	437	437	0	
Total Administrative Expenditures	29,003	25,851	23,664	
				
TOTAL EXPENDITURES	$	66,503	$	85,704	$	71,571	
				
REVENUES LESS EXPENDITURES	$	733,830	$	728,656	$	742,789	
				
Bond Payments (2012)	(686,823)	0	(698,967)	
				
BALANCE	$	47,007	$	728,656	$	43,822	
				
County Appraiser & Tax Collector Fee	(16,002)	0	(7,751)	
Discounts For Early Payments	(32,005)	0	(26,982)	
				
EXCESS/ (SHORTFALL)	$	(1,000)	$	728,656	$	9,089	
				
Carryover From Prior Year	1,000	0	0	
				
NET EXCESS/ (SHORTFALL)	$	-	$	728,656	$	9,089	

AMENDED FINAL BUDGET
GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT OPERATING FUND - MIDTOWN
FISCAL YEAR 2024/2025 OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES	FISCAL YEAR 2024/2025 BUDGET
10/1/24 - 9/30/25	AMENDED FINAL BUDGET
10/1/24 - 9/30/25	YEAR TO DATE ACTUAL
10/1/24 - 9/29/25	
Administrative Assessments	26,822	38,393	38,393	
Maintenance Assessments	189,096	189,560	189,560	
Direct Bill O&M Assessments	0	0	0	
Debt Assessments - 2014A-1 Bonds	631,354	632,936	632,936	
Debt Assessments - 2014A-2 Bonds	616,149	617,692	617,692	
Other Revenues	0	321	321	
Interest Income	89	10,436	10,436	
				
TOTAL REVENUES	$	1,463,510	$	1,489,338	$	1,489,338	
				
EXPENDITURES				
Maintenance Expenditures				
Preserve Area Maintenance/Upkeep	15,000	18,494	9,494	
Miscellaneous Maintenance	8,000	4,943	3,943	
Lawn/Landscape Service - Median/Right Of Way MTE	0	0	0	
Mulch/Fertilizer/Pesticide	0	0	0	
Lift Station/Sanitary Sewer Line MTE (Midtown)	25,000	55,386	40,386	
Irrigation Systems MTE & Power	1,500	0	0	
Tree/Shrubbery Replacement	0	0	0	
Roadways/Signage/Drainage	500	0	0	
Midtown Plaza Maintenance Reimbursement	110,000	110,000	99,895	
FPL Easement Maintenance/Upkeep	2,250	0	0	
FPL Power Sanitary Sewer Lift Stations	4,500	0	0	
Lake Tract MTE & Fountain MTE	9,000	0	0	
Annual Engineer s Report & Miscellaneous Engineering	2,000	3,366	3,366	
Total Maintenance Expenditures	$	177,750	$	192,189	$	157,084	
				
Administrative Expenditures				
Management	3,516	3,516	3,516	
Supervisor Fees	750	0	0	
Payroll Taxes	58	0	0	
Field Operations	3,000	3,000	3,000	
Legal	1,892	2,477	1,477	
Assessment Roll	880	880	880	
Audit Fees	704	643	643	
Arbitrage Rebate Fee	1,000	1,500	1,500	
Insurance - GL & Public Officials Liability Insurance	880	887	887	
Insurance - Property Coverage	4,500	0	0	
Legal Advertisements	220	930	430	
Miscellaneous	176	220	70	
Postage	171	22	22	
Office Supplies	122	69	69	
Dues & Subscriptions	15	15	15	
Trustee Fees	7,000	7,000	7,000	
Continuing Disclosure Fee	500	500	500	
Website Management	176	176	176	
Property Taxes	66	0	0	
Administrative Contingency	176	176	0	
Total Administrative Expenditures	25,802	22,011	20,185	
				
TOTAL EXPENDITURES	$	203,552	$	214,200	$	177,269	
				
REVENUES LESS EXPENDITURES	$	1,259,958	$	1,275,138	$	1,312,069	
				
Bond Payments - Series 2014A-1	(593,473)	(611,951)	(611,951)	
Bond Payments - Series 2014A-2	(579,179)	(597,212)	(597,212)	
				
BALANCE	$	87,306	$	65,975	$	102,906	
				
County Appraiser & Tax Collector Fee	(29,268)	(14,420)	(14,420)	
Discounts For Early Payments	(58,537)	(34,315)	(34,315)	
				
EXCESS/ (SHORTFALL)	$	(499)	$	17,240	$	54,171	
				
Carryover From Prior Year	500	0	0	
				
NET EXCESS/ (SHORTFALL)	$	1	$	17,240	$	54,171	

AMENDED FINAL BUDGET
GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT
OPERATING FUND - NORTH FISCAL YEAR 2024/2025
OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES	FISCAL YEAR 2024/2025 BUDGET 10/1/24 - 9/30/25	AMENDED FINAL BUDGET
10/1/24 - 9/30/25	YEAR TO DATE ACTUAL
10/1/24 - 9/29/25	
Administrative Assessments	31,018	33,524	33,524	
Maintenance Assessments	42,891	42,890	42,890	
Debt Assessments - 2014A-1 Bonds	354,436	354,436	354,436	
Debt Assessments - 2014A-2 Bonds	249,856	249,857	249,857	
Other Revenues	0	0	0	
Interest Income	215	10,436	10,436	
				
TOTAL REVENUES	$	678,416	$	691,143	$	691,143	
				
EXPENDITURES				
Maintenance Expenditures				
Preserve Area Maintenance/Upkeep	15,000	27,293	23,293	
Miscellaneous Maintenance	5,468	21,489	18,489	
Lawn/Landscape Service - Median - Right Of Way Maintenance	1,000	0	0	
Mulch/Fertilizer/Pesticide	200	0	0	
Lift Station/Sewer Line MTE (Adagio)	15,000	27,132	22,132	
Irrigation Systems MTE & Power	300	0	0	
Tree/Shrubbery Replacement	0	0	0	
Roadways/Signage/Drainage	500	0	0	
FPL Easement Maintenance/Upkeep	500	0	0	
FPL Power Sanitary Sewer Lift Stations	750	0	0	
Annual Engineer s Report & Miscellaneous Engineering	1,600	2,868	2,868	
Total Maintenance Expenditures	40,318	78,782	66,782	
				
Administrative Expenditures				
Management	5,112	5,112	5,112	
Supervisor Fees	750	0	0	
Payroll Taxes	58	0	0	
Field Operations	1,037	1,037	1,037	
Legal	4,642	4,624	3,624	
Assessment Roll	2,160	2,159	2,159	
Audit Fees	1,727	1,576	1,576	
Arbitrage Rebate Fee	1,000	1,000	1,000	
Insurance - GL & Public Officials Liability Insurance	2,159	2,175	2,175	
Insurance - Property Coverage	750	0	0	
Legal Advertisements	540	1,554	1,054	
Miscellaneous	432	397	247	
Postage	127	54	54	
Office Supplies	314	170	170	
Dues & Subscriptions	38	38	38	
Trustee Fees	7,000	7,000	7,000	
Continuing Disclosure Fee	500	500	500	
Website Management	432	432	432	
Property Taxes	162	0	0	
Administrative Contingency	432	432	0	
Total Administrative Expenditures	29,372	28,260	26,178	
				
TOTAL EXPENDITURES	$	69,690	$	107,042	$	92,960	
				
REVENUES LESS EXPENDITURES	$	608,726	$	584,101	$	598,183	
				
Bond Payments - Series 2014A-1	(333,170)	(338,739)	(338,739)	
Bond Payments - Series 2014A-2	(234,864)	(238,792)	(238,792)	
				
BALANCE	$	40,692	$	6,570	$	20,652	
				
County Appraiser & Tax Collector Fee	(13,564)	(6,561)	(6,561)	
Discounts For Early Payments	(27,128)	(23,489)	(23,489)	
				
EXCESS/ (SHORTFALL)	$	-	$	(23,480)	$	(9,398)	
				
Carryover From Prior Year	0	0	0	
				
NET EXCESS/ (SHORTFALL)	$	-	$	(23,480)	$	(9,398)	

AMENDED FINAL BUDGET
GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT
OPERATING FUND - SOUTH FISCAL YEAR 2024/2025
OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES	FISCAL YEAR 2024/2025 BUDGET 10/1/24 - 9/30/25	AMENDED FINAL BUDGET
10/1/24 - 9/30/25	YEAR TO DATE ACTUAL
10/1/24 - 9/29/25	
Administrative Assessments	58,196	43,308	43,308	
Maintenance Assessments	97,128	97,097	97,097	
Direct Bill O&M Assessments	0	0	0	
Debt Assessments	1,569,891	1,569,324	1,569,324	
Other Revenues	0	1,741	1,741	
Interest Income	477	10,435	10,435	
				
TOTAL REVENUES	$	1,725,692	$	1,721,905	$	1,721,905	
				
EXPENDITURES				
Maintenance Expenditures				
Preserve Area Maintenance/Upkeep	55,000	61,494	51,494	
Miscellaneous Maintenance	10,000	2,676	1,676	
Lawn/Landscape Service - Median - Right Of Way Maintenance	6,000	4,000	0	
Mulch/Fertilizer/Pesticide	1,000	0	0	
Lift Station/Sewer Line MTE (Adagio)	7,500	5,000	0	
Irrigation Systems MTE & Power	700	0	0	
Tree/Shrubbery Replacement	1,000	0	0	
Roadways/Signage/Drainage	3,000	0	0	
FPL Easement Maintenance/Upkeep	1,750	0	0	
FPL Power Sanitary Sewer Lift Stations	1,750	0	0	
Annual Engineer s Report & Miscellaneous Engineering	3,600	3,417	3,417	
Total Maintenance Expenditures	91,300	76,587	56,587	
				
Administrative Expenditures				
Management	21,720	21,720	21,720	
Supervisor Fees	750	2,800	2,800	
Payroll Taxes	58	214	214	
Field Operations	2,233	2,233	2,233	
Legal	10,262	9,012	8,012	
Assessment Roll	4,772	4,773	4,773	
Audit Fees	3,819	3,484	3,484	
Arbitrage Rebate Fee	500	500	500	
Insurance - GL & Public Officials Liability Insurance	4,773	4,809	4,809	
Insurance - Property Coverage	1,250	0	0	
Legal Advertisements	1,193	2,831	2,331	
Miscellaneous	955	937	487	
Postage	348	119	119	
Office Supplies	696	373	373	
Dues & Subscriptions	84	84	84	
Trustee Fees	3,500	3,500	3,500	
Continuing Disclosure Fee	500	500	500	
Website Management	955	955	955	
Property Taxes	358	0	0	
Administrative Contingency	955	955	0	
Total Administrative Expenditures	59,681	59,799	56,894	
				
TOTAL EXPENDITURES	$	150,981	$	136,386	$	113,481	
				
REVENUES LESS EXPENDITURES	$	1,574,711	$	1,585,519	$	1,608,424	
				
Bond Payments - Series 2016	(1,475,697)	(1,497,225)	(1,497,225)	
				
BALANCE	$	99,014	$	88,294	$	111,199	
				
County Appraiser & Tax Collector Fee	(34,504)	(16,454)	(16,454)	
Discounts For Early Payments	(69,009)	(61,921)	(61,921)	
				
EXCESS/ (SHORTFALL)	$	(4,499)	$	9,919	$	32,824	
				
Carryover From Prior Year	4,500	0	0	
				
NET EXCESS/ (SHORTFALL)	$	1	$	9,919	$	32,824	

AMENDED FINAL BUDGET
GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND SERIES 2022 - DORAL BREEZE)
FISCAL YEAR 2024/2025 OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES	FISCAL YEAR 2024/2025 BUDGET 10/1/24 - 9/30/25	AMENDED FINAL BUDGET
10/1/24 - 9/30/25	YEAR TO DATE ACTUAL
10/1/24 - 9/29/25	
Interest Income	1,000	15,500	15,159	
NAV Tax Collection	686,823	698,967	698,967	
Miscellaneous Revenue	0	0	0	
Total Revenues	$	687,823	$	714,467	$	714,126	
				
EXPENDITURES				
Principal Payments (2022)	334,000	334,000	334,000	
Interest Payments (2022)	336,400	343,080	343,080	
Bond Redemption	17,423	0	0	
Total Expenditures	$	687,823	$	677,080	$	677,080	
				
Excess/ (Shortfall)	$	-	$	37,387	$	37,046	

FUND BALANCE AS OF 9/30/24	
FY 2024/2025 ACTIVITY	
FUND BALANCE AS OF 9/30/25	

$308,685	
$37,387	
$346,072	

Notes
Revenue Account Balance = $346,072.
Revenue Account Balance To Be Used To Fund 11-1-25 Interest Payment Of $164,860.
* Approximate Amounts

Series 2022 (Doral Breeze) Bond Refunding Information
Original Par Amount =	$9,206,000	Annual Principal Payments Due:	
Interest Rate =	4.00%	November 1st	
Issue Date =	August 2022	Annual Interest Payments Due:	
Maturity Date =

Par Amount As Of 9/30/25 =	November 2042

$8,243,000	May 1st & November 1st	

AMENDED FINAL BUDGET
GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND (SERIES 2014 & 2025 - MIDTOWN) FISCAL YEAR 2024/2025
OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES	FISCAL YEAR 2024/2025 BUDGET 10/1/24 - 9/30/25	AMENDED FINAL BUDGET
10/1/24 - 9/30/25	YEAR TO DATE ACTUAL
10/1/24 - 9/29/25	
Interest Income (2014A-1 & 2025A-1)	400	32,900	32,822	
Interest Income (2014A-2)	400	44,200	44,073	
Bond Proceeds	0	6,165,000	6,165,000	
Bond Premium	0	172,984	172,984	
Transfer From Series 2014 DS To Series 2025	0	1,349,756	1,349,756	
Transfer From Series 2014 Construction Fund	0	15,122	15,122	
NAV Tax Collection (2014-1 & 2025A-1)	593,473	611,951	611,951	
NAV Tax Collection (2014-2)	579,179	597,212	597,212	
Total Revenues	$	1,173,452	$	8,989,125	$	8,988,920	
				
EXPENDITURES				
Principal Payments (2014A-1)	180,000	7,125,000	7,125,000	
Principal Payments (2014A-2)	230,000	230,000	230,000	
Interest Payments (2014A-1)	410,580	377,235	377,235	
Interest Payments (2014A-2)	347,356	354,113	354,113	
Transfer to Series 2025 From Series 2014 DS	0	1,349,756	1,349,756	
Cost Of Bond Refunding Issuance	0	236,975	236,975	
Bond Redemption - Series 2014A-1	3,293	0	0	
Bond Redemption - Series 2014A-2	2,223	0	0	
Total Expenditures	$	1,173,452	$	9,673,079	$	9,673,079	
				
Excess/ (Shortfall)	$	-	$	(683,954)	$	(684,158)	

FUND BALANCE AS OF 9/30/24	
FY 2024/2025 ACTIVITY	
FUND BALANCE AS OF 9/30/25	

$2,230,105	
($683,954)	
$1,546,151	

Notes
Reserve (25A-1) Fund Balance = $50,813*. Reserve (14A-2) Fund Balance = $589,201* Revenue (25A-1) Fund Balance = $343,223*. Revenue (14A-2) Fund Balance = $562,914* Revenue (25A-1) Fund Balance To Be Used To Make 11-1-25 Interest Payment Of $183,237. Revenue (14A-2) Fund Balance To Be Used To Make 11-1-25 Interest Payment Of $170,300.
* Approximate Amounts

Series 2014-2 Bond Refunding Information	
Original Par Amount =	$7,095,000	Annual Principal Payments Due:	
Interest Rate =	5.875% - 6.5%	May 1st	
Issue Date =	October 2014	Annual Interest Payments Due:	
Maturity Date =	May 2039	May 1st & November 1st	
Par Amount As Of 9/30/25 =	$5,315,000		

Series 2025-1 Bond Refunding Information	
Original Par Amount =	$6,165,000	Annual Principal Payments Due:	
Interest Rate =	5.00%	May 1st	
Issue Date =	March 2025	Annual Interest Payments Due:	
Maturity Date =	May 2045	May 1st & November 1st	
Par Amount As Of 9/30/25 =	$6,165,000		

AMENDED FINAL BUDGET
GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND (SERIES 2014 - NORTH)
FISCAL YEAR 2024/2025 OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES	FISCAL YEAR 2024/2025 BUDGET
10/1/24 - 9/30/25	AMENDED FINAL BUDGET
10/1/24 - 9/30/25	YEAR TO DATE ACTUAL
10/1/24 - 9/29/25	
Interest Income (2014A-1)	400	15,900	15,788	
Interest Income (2014A-2)	300	9,500	9,454	
NAV Tax Collection (2014-1)	333,170	338,739	338,739	
NAV Tax Collection (2014-2)	234,864	238,792	238,792	
Total Revenues	$	568,734	$	602,931	$	602,772	
				
EXPENDITURES				
Principal Payments (2014A-1)	100,000	100,000	100,000	
Principal Payments (2014A-2)	115,000	115,000	115,000	
Interest Payments (2014A-1)	232,250	234,250	234,250	
Interest Payments (2014A-2)	119,300	121,600	121,600	
Bond Redemption - Series 2014A-1	1,320	0	0	
Bond Redemption - Series 2014A-2	864	0	0	
Total Expenditures	$	568,734	$	570,850	$	570,850	

Excess/ (Shortfall)	
$	-	
$	32,081	
$	31,922	

FUND BALANCE AS OF 9/30/24	
FY 2024/2025 ACTIVITY	
FUND BALANCE AS OF 9/30/25	

$574,887	
$32,081	
$606,968	

Notes
Reserve (2014A-1) Fund Balance = $144,082*. Reserve (2014A-2) Fund Balance = $59,770* Revenue (2014A-1) Fund Balance = $244,070*. Revenue (2014A-2) Fund Balance = $159,046* Revenue (2014A-1) Fund Balance To Be Used To Make 11-1-25 Interest Payment Of $115,125. Revenue (2014A-2) Fund Balance To Be Used To Make 11-1-25 Interest Payment Of $58,500.
* Approximate Amounts

Series 2014-1 Bond Information	
Original Par Amount =	$5,450,000	Annual Principal Payments Due:	
Interest Rate =	4.00% - 5.00%	May 1st	
Issue Date =	November 2014	Annual Interest Payments Due:	
Maturity Date =	May 2045	May 1st & November 1st	
Par Amount As Of 9/30/25 =	$4,605,000		

Series 2014-2 Bond Refunding Information	
Original Par Amount =	$3,295,000	Annual Principal Payments Due:	
Interest Rate =	4.00% - 5.00%	May 1st	
Issue Date =	November 2014	Annual Interest Payments Due:	
Maturity Date =	May 2039	May 1st & November 1st	
Par Amount As Of 9/30/25 =	$2,340,000		

AMENDED FINAL BUDGET
GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND (SERIES 2016 - SOUTH)
FISCAL YEAR 2024/2025 OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES	FISCAL YEAR 2024/2025 BUDGET
10/1/24 - 9/30/25	AMENDED FINAL BUDGET
10/1/24 - 9/30/25	YEAR TO DATE ACTUAL
10/1/24 - 9/29/25	
Interest Income	1,000	77,000	74,899	
Miscellaneous Income	0	0	0	
NAV Tax Collection	1,475,698	1,497,225	1,497,225	
Total Revenues	$	1,476,698	$	1,574,225	$	1,572,124	
				
EXPENDITURES				
Principal Payments	525,000	525,000	525,000	
Interest Payments	948,106	959,263	959,263	
Transfer To Construction Account	0	22,127	20,026	
Bond Redemption	3,592	0	0	
Total Expenditures	$	1,476,698	$	1,506,390	$	1,504,289	
				
Excess/ (Shortfall)	$	-	$	67,835	$	67,835	

FUND BALANCE AS OF 9/30/24	
FY 2024/2025 ACTIVITY	
FUND BALANCE AS OF 9/30/25	

$1,714,612	
$67,835	
$1,782,447	

Notes
Reserve Fund Balance = $891,206* Revenue Fund Balance = $891,241*. Revenue Fund Used To Fund 11-1-25 Interest Payment Of $468,475.
* Approximate Amounts

Original Par Amount =	$27,635,000	Annual Principal Payments Due:	
Interest Rate =	3.5% - 5.00%	May 1st	
Issue Date =	March 2016	Annual Interest Payments Due:	
Maturity Date =
Par Amount As Of 9/30/2025=	May 2046
$19,175,000	May 1st & November 1st	

	Series 2016 (South) Bond Information	

RESOLUTION NO. 2025-07

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE GRAND BAY COMMUNITY DEVELOPMENT DISTRICT ADOPTING AN ANNUAL REPORT OF GOALS, OBJECTIVES, AND PERFORMANCE MEASURES AND STANDARDS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Grand Bay at Doral Community Development District (the “District”) is a local unit of special-purpose government organized and existing under and pursuant to Chapters 189 and 190, Florida Statutes, as amended; and

WHEREAS, effective July 1, 2024, the Florida Legislature adopted House Bill 7013, codified as Chapter 2024-136, Laws of Florida, and creating Section 189.0694, Florida Statutes; and

WHEREAS, the District adopted Resolution 2024-05 on September 18, 2024, establishing goals and objectives for the District and creating performance measures and standards to evaluate the District’s achievement of those goals and objectives; and

WHEREAS, pursuant to Section 189.0694, Florida Statutes, the District must adopt and publish on its website an annual report prior to December 1st of each year, describing the goals and objectives achieved by the district, as well as the performance measures and standards used by the district to make this determination, and any goals or objectives the district failed to achieve.
WHEREAS, the District Manager has the annual report of the District’s goals, objectives, and performance measures and standards attached hereto and made a part hereof as Exhibit A (the “Annual Report”) and presented the Annual Report to the Board of the District; and

WHEREAS, the District’s Board of Supervisors (“Board”) finds that it is in the best interests of the District to adopt by resolution the attached annual report of the goals, objectives and performance measures and standards.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE GRAND BAY COMMUNITY DEVELOPMENT DISTRICT, THAT:
SECTION 1. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Resolution.

SECTION 2. The District Board of Supervisors hereby adopts the Annual Report regarding the District’s success or failure in achieving the adopted goals and objectives and directs the District Manager to take all necessary actions to comply with Section 189.0694, Florida Statutes.

SECTION 3. If any provision of this Resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 4. This Resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.

PASSED AND ADOPTED this 22nd day of October, 2025.

ATTEST:	GRAND BAY COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman, Board of Supervisors

Exhibit A: Annual Report of Performance Measures/Standards

Exhibit A

Program/Activity:	District Administration
Goal:	Remain compliant with Florida Law for all district meetings
Objectives:
Notice all District regular, special, and public hearing meetings
Conduct all post-meeting activities
District records retained in compliance with Florida Sunshine Laws
Performance Measures:
All Meetings publicly noticed as required (YES)
Meeting minutes and post-meeting action completed (YES)
District records retained as required by law (YES)

Program/Activity:	District Finance
Goal:	Remain Compliant with Florida Law for all district financing activities
Objectives:
District adopted fiscal year budget
District amended budget at end of fiscal year
Process all District finance accounts receivable and payable
Support District annual financial audit activities
Performance Measures:
District adopted fiscal year budget (YES)
District amended budget at end of fiscal year (YES)
District accounts receivable/payable processed for the year (YES)
“No findings” for annual financial audit (NO)
If “yes” explain

Program/Activity:	District Operations
Goal:	Insure, Operate and Maintain District owned Infrastructure & assets
Objectives:
Annual renewal of District insurance policy(s)
Contracted Services for District operations in effect
Compliance with all required permits
Performance Measures:
District insurance renewed and in force (YES)
Contracted Services in force for all District operations (YES)
Permits in compliance (YES)

Interlocal Access Agreement for Local Government Publication of Legal Advertisements and Public Notices on County Designated Website

This Interlocal Agreement (“Agreement”) is made and entered into by and between Miami-Dade County, Florida (“County”), a political subdivision of the State of Florida, and
	, a municipality, other unit of local government or other political subdivision in the State of Florida (“Local Government”). The parties to this agreement are solely the County and the Local Government (each a “Party,” and collectively the “Parties”).
RECITALS
Section 50.011 of the Florida Statutes provides requirements relating to the publication of legal notices, including requirements relating to the types of newspapers and print publications that may be utilized for oﬃcial legal advertisements and notices placed by local governments; and
Section 50.011 also provides that such advertisements and notices may instead by placed on a publicly accessible website, as provided in section 50.0311; and
Section 50.0311 in turn provides that “[a] governmental agency may use the publicly accessible website of the county in which it lies to publish legally required advertisements and public notices if the cost of publishing advertisements and public notices on such website is less than the cost of publishing advertisements and public notices in a newspaper”; and
Pursuant to section 50.0311, the County has decided to designate a publicly accessibly website – legalads.miamidade.gov - for the publication of legally required advertisements and public notices, provided the cost of publishing such advertisements and notices on this website is less than the cost of publishing them in print; and
Local Government desires to utilize the County’s designated publicly accessible website for the online publication of certain advertisements and notices, in accordance with section 50.0311; and
The Parties wish to enter into this Agreement to facilitate the Local Government’s use of the County’s publicly accessible website to publish certain legal advertisements and public notices and to address, among other matters, costs, parameters, and indemnification.

TERMS
Now, therefore, for good and valuable consideration, the receipt and suﬃciency of which is hereby acknowledged, the Parties agree as follows:
Recitals. The foregoing recitals are approved and incorporated herein.

Designation of Website. The County has designated legalads.miamidade.gov (“Website”) as the publicly accessible website for the publication of legal advertisements and notices by governmental agencies in Miami-Dade County, pursuant to section 50.0311 of the Florida Statutes. At any time, the County may, in its sole discretion, choose to designate a diﬀerent website for this purpose. If the County does so, it shall provide notice in a manner of its choosing to the Local Government and any such new designation shall be automatically eﬀective upon the date stated in County’s notice. Any such new designation shall not require amendment of this Agreement. Such newly designated website shall be thereafter deemed the “Website” for purposes of this Agreement.

Utilization of Website. The Local Government may utilize the Website for its publication of legally required advertisements and public notices in accordance with the requirements of section 50.0311 of the Florida Statutes, if and to the extent it elects to do so. Nothing in this Agreement obligates the Local Government to utilize the Website for publication of any particular advertisement or notice. For any advertisements and notices that the Local Government wishes to publish on the Website, the County shall provide the Local Government with the ability to do so in a manner of the County’s choosing. All postings by the Local Government must include contact information to ensure prompt identification of the responsible party. Separate and apart from its use of the Website, the Local Government shall be solely responsible for the placement of any advertisements or notices that the Local Government is required, or chooses, to publish in a print publication and for any advertisements or notices that the Local Government provides by mail or email pursuant to section 50.0311(6) or any other applicable law, rule, or regulation.

Term. The term of this Agreement shall commence upon the date it is fully executed by the Parties (“Eﬀective Date”) and shall continue until terminated by either Party as otherwise provided herein for a period not to exceed five years, with a possible option to renew, as provided herein.

Extensions. The County may extend this Agreement for two additional five-year terms (each an “Extension Term”) on the same terms and conditions stated in this Agreement, though costs may change, by sending notice to the Local Government at least 30 days prior to the expiration of the then-current term. It is provided, however, that nothing herein shall be deemed to preclude the Parties from entering into additional agreements in the future relating to the Local Government’s use of the Website.

Compliance with Legal Requirements. Each Party shall comply with all applicable federal, state, and local laws, codes, ordinances, rules, and regulations in performing its duties, responsibilities, and obligations pursuant to this Agreement. For the duration of this Agreement, the Local Government shall be solely responsible for verifying and ensuring its eligibility to utilize the Website in accordance with section 50.0311 and for adherence to all applicable requirements, obligations, duties, procedures, and conditions set forth in chapter 50 of the Florida Statutes, including, but not limited to, section 50.0311, and in any other applicable federal, state, or local law, rule, or regulation, as may be amended from time to time (“Legal

Requirements”). The County shall have no responsibility for ensuring that the Local Government, or its use of the Website, complies with such Legal Requirements or any other law, rule, or regulation.
County Actions are Ministerial. The Local Government acknowledges that any and all advertisements and notices published on the Website are prepared and published by the Local Government and not the County, and that any and all actions of the County in conjunction with or relating to the designation of the Website for use by the Local Government are, and shall be construed at all times as being, purely ministerial acts.

Services Description. The County will provide the Local Government access to publishing its legal advertisements and notices on the Website. The County will supply the software, licensing, maintenance, and prerecorded online video trainings required to provide Local Governments with access to the Website, with a maximum of two users each, to publish legal advertisements and public notices. The Local Government will be responsible for promptly notifying the County when any agents or employees of the Local Government should have their access to the Website revoked. The County will maintain the email distribution list for users that opt-in to receive email or direct mail from the County. However, the Local Government will be responsible for maintaining its own email and first-class mailing lists or distribution as part of Section 50.011 of the Florida Statutes. The County is not responsible for connectivity disruptions or delays caused by circumstances beyond its control.

Training. The County will provide prerecorded online video training sessions that can be accessed by the Local Government to assist with its use of the Website. As part of this Agreement, the County may provide updates regarding new capabilities and features, if applicable.
Support. The Local Government will have access to the online FAQ page to review answers to commonly asked questions. The County will provide support contact details, which may include a contact group, form, or individual, at the start of the agreement upon onboarding. County support hours are between the hours of 8 a.m. and 5 p.m. Monday through Friday, excluding observed County holidays. The County shall have the sole discretion to determine whether support requests qualify as an emergency, exceed reasonable use or are outside the scope of services. Urgent requests necessitating expedited processing outside of support hours are subject to additional fees, as delineated in the current Communications and Customer Experience Department (CCED) and Information Technology Department (ITD) rate sheets. Support service does not include support for errors caused by third party products or applications for which the County is not responsible.

Financial Responsibility. The Local Government shall bear all fees and costs relating to its use of the Website, including, but not limited to, fees and costs associated with any software and licensing, or website maintenance necessitated by Local Government’s use of the Website, and any County administrative staﬀ time required to facilitate Local Government’s use of the Website. In a manner of its choosing, the County, or such entity designated by the County, shall invoice the Local Government for such fees and costs and, upon receipt of such invoice, the Local

Government shall be responsible for the timely payment of all such fees and costs. Additionally, separate and apart from its use of the Website, the Local Government shall be solely responsible for any and all costs associated with the placement of any advertisements or notices that the Local Government is required, or chooses, to publish in a print publication and for any advertisements or notices that the Local Government provides by mail or email pursuant to section 50.0311(6) or any other applicable law, rule, or regulation. If the Local Government fails to pay such fees and costs in a timely manner, the County may terminate the Local Government’s access to the Website, and the County shall have no liability to the Local Government for such termination or lack of access due to non-payment.

Costs. The annual necessary software, maintenance, and support costs for each Local Government are estimated to be $707 per Local Government agent or employee user. This figure represents an approximate estimate of the anticipated recurring annual costs, which may vary from year-to-year, and nothing herein shall be deemed to preclude the County from charging the Local Government the actual costs associated with its use of the Website in a given year, as provided in paragraph 11. In addition, such costs may be subject to annual increases at the County’s discretion, and the Parties agree that the estimated annual cost figure set forth in this paragraph shall be adjusted and deemed amended herein accordingly.
Reimbursable Expenses. The Local Government will not be reimbursed for expenses it bears unless expressly provided for in this Agreement.
Sovereign Immunity. Nothing herein is intended to serve as a waiver of sovereign immunity by either Party nor shall anything included herein be construed as consent by either Party to be sued by a third party in any matter arising out of this Agreement.
Indemnification. Local Government shall indemnify and hold harmless the County and all of the County’s current, past, and future oﬃcers, agents, and employees (collectively, “Indemnified Parties”) from and against any and all causes of action, demands, claims, losses, liabilities, and expenditures of any kind, including attorneys’ fees, court costs, and expenses, including through the conclusion of any appellate proceedings, raised or asserted by any person or entity not a party to this Agreement, and (i) relating to the Local Government’s use of the Website or the Local Government’s advertisements or notices published on the Website, or (ii) caused or alleged to be caused, in whole or in part, by any breach of this Agreement by the Local Government, or (iii) any intentional, reckless, or negligent act or omission of the Local Government, its oﬃcers, employees, or agents, arising from, relating to, or in connection with this Agreement or the Local Government’s use of the Website. The Local Government further agrees and acknowledges that, from time to time, issues relating to, for example, technological glitches or failures, hardware or software malfunction, connectivity, and loss of power may arise and that such issues may impact the ability of the Local Government to use the Website to publish advertisements and notices. The Local Government agrees and acknowledges that the County shall not be liable for any such issues, and further agrees to indemnify and hold harmless the Indemnified Parties from and against any and all causes of action, demands, claims, losses, liabilities, and expenditures of any kind, including attorneys’ fees, court costs, and expenses,

including through the conclusion of any appellate proceedings, raised or asserted by any person or entity relating to such issues. The obligations of this section shall survive the expiration or earlier termination of this Agreement.
Termination. Either Party may terminate this Agreement without cause upon at least 90 days’ prior written notice to the other Party. This Agreement may also be terminated for cause by the aggrieved Party if the Party in breach has not corrected the breach within 30 days after receipt written or electronic notice of from the aggrieved Party identifying the breach. In addition, if the publication of advertisements and notices on the Website is determined to be illegal by a court of competent jurisdiction, or if the Florida Legislature modifies Florida law to prohibit utilization of the County’s designated publicly accessible website for publication of such advertisements and notices, this Agreement will be deemed automatically terminated upon such finding becoming final or such law becoming eﬀective, as applicable.

Public Records. The Parties acknowledge and agree that as political subdivisions of the State of Florida, both Parties are subject to Florida’s Public Records Law, Chapter 119 of the Florida Statutes. Nevertheless, the County is not the custodian of the Local Government’s records and the Local Government acknowledges and agrees that the County does not assume responsibility for handling or responding to any public records requests submitted to the Local Government. Each Local Government shall be responsible for maintaining, in accordance with the requirements of Florida law and retention schedules, all records associated with its own legal advertisements and notices posted on the Website and for fulfilling public records requests relating to such legal advertisements and notices. In the event that any confidential records or materials are exchanged, the Parties shall endeavor to treat the other Party’s confidential information as it would treat its own confidential information of a similar nature. In the event that third party records are exchanged, the Parties mutually agree to inform the other Party of any requirements or potential confidential nature of such records. The parties’ compliance with, or good faith attempt to comply with, the requirements of Chapter 119 of Florida Statute shall not be considered breach of this Agreement.
Notices. Unless expressly provided otherwise in another section of this Agreement, for any notice to a Party to be eﬀective under this Agreement, such notice must be sent via U.S. first- class mail, with a copy sent contemporaneously via email, to the addresses listed below. Such notice shall be eﬀective upon mailing. A Party may at any time provide written notice to the other Party designating a new address for receipt of future notices. Any such notice of a newly designated address shall be kept with, and deemed a part of, this Agreement.

FOR MIAMI-DADE COUNTY:
Miami-Dade County Communications and Customer Experience Department ATTN: Inson Kim
111 NW 1st Street Suite 2510
Miami, FL 33128

FOR LOCAL GOVERNMENT:

Prior Agreements. This Agreement represents the final and complete understanding of the Parties regarding the subject matter of this Agreement and supersedes all prior and contemporaneous negotiations and discussions regarding same. All commitments, agreements, and understandings of the Parties concerning the subject matter of this Agreement are contained herein.

Assignment. Neither this Agreement nor any term or provision hereof or right hereunder shall be assignable by either Party without the prior written consent of the other Party. It is provided, however, this provision shall not be deemed to prohibit the County, in its sole discretion, from procuring any goods or services relating to the operation, maintenance, or use of the Website by the County or the Local Government.
Interpretation. The headings contained in this Agreement are for reference purposes only and shall not in any way aﬀect the meaning or interpretation of this Agreement. All personal pronouns used in this Agreement shall include any other gender, and the singular shall include the plural, and vice versa, unless the context otherwise requires. Terms such as “herein” refer to this Agreement as a whole and not to any particular sentence, paragraph, or section where they appear, unless the context otherwise requires. Whenever reference is made to a section or article of this Agreement, such reference is to the section or article as a whole, including all of the subsections of such section, unless the reference is made to a particular subsection or subparagraph of such section or article.

Severability. If any provision of this Agreement is found to be unenforceable, in any respect, by any court of competent jurisdiction, that provision shall be deemed severed from this Agreement and the balance of this Agreement shall remain in full force and eﬀect.

Third-Party Beneficiaries. Neither the Local Government nor the County intends to directly or substantially benefit any third party by this Agreement. Therefore, the Parties acknowledge that there are no third-party beneficiaries to this Agreement and that no third party shall be entitled to assert a right or claim against either of them based upon this Agreement or to seek any interpretation or declaratory or injunctive relief pertaining to the Agreement.
Law, Jurisdiction, Venue, Waiver of Jury Trial. This Agreement shall be interpreted and construed in accordance with and governed by the laws of the State of Florida. The exclusive venue for any lawsuit arising from, related to, or in connection with this Agreement shall be in the state courts of the Eleventh Judicial Circuit in and for Miami-Dade County, Florida. If any claim arising from, related to, or in connection with this Agreement must be litigated in federal court, the exclusive venue for any such lawsuit shall be in the United States District Court for the

Southern District of Florida. EACH PARTY EXPRESSLY WAIVES ANY RIGHTS IT MAY HAVE TO A TRIAL BY JURY OF ANY CIVIL LITIGATION RELATED TO THIS PARTICIPATION AGREEMENT.

Amendments. No modification, amendment, or alteration in the terms or conditions contained herein shall be eﬀective unless contained in a written document prepared with the same formality as this Agreement and executed on behalf of the County and the Local Government, respectively, by persons authorized to execute same on their behalf.

Representation of Authority. Each person executing this Agreement on behalf of a Party represents and warrants that such person is, on the date the person signs this Agreement, duly authorized by all necessary, such as the Clerk’s Oﬃce, and appropriate action to execute this Agreement on behalf of such Party and that the person does so with full legal authority.
Counterparts and Multiple Originals. This Agreement may be executed in multiple originals, and may be executed in counterparts, whether signed physically or electronically, each of which shall be deemed to be an original, but all of which, taken together, shall constitute one and the same Agreement.

Materiality and Waiver or Breach. Each requirement, duty, and obligation set forth herein is understood to be bargained for at arm’s-length. Each requirement, duty, and obligation set forth herein is substantial and important to the formation of this Agreement, and each is, therefore, a material term. Any Party’s failure to enforce any provision of this Agreement shall not be deemed a waiver of such provision or modification of this Agreement. A waiver of any breach of a provision of this Agreement shall not be deemed a waiver of any subsequent breach and shall not be construed to be a modification of the terms of this Agreement.

(Remainder of this page intentionally left blank.)

COUNTY
IN WITNESS WHEREOF, the Parties hereto have made and executed this Agreement: MIAMI- DADE COUNTY through its BOARD OF COUNTY COMMISSIONERS, signing by and through its County Mayor or County Mayor’s Designee, authorized to execute same by Board action on
	, and the Local Government, signing by and through its Clerk’s Oﬃce, duly authorized to execute same.

MIAMI-DADE COUNTY, by and through
its County Mayor or County Mayor’s Designee

By: 	

	 day of 	, 20	

LOCAL GOVERNMENT

LOCAL GOVERNMENT NAME

ATTEST:	By: 		 LOCAL GOVERNMENT MAYOR/ TITLE

CITY CLERK	Print Name
	 day of 	, 20	

Approved as to form and legal suﬃciency:

RESOLUTION 2025–08

A RESOLUTION OF THE GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT (THE "DISTRICT") RELATING TO THE INTERLOCAL ACCESS AGREEMENT FOR LOCAL GOVERNMENT PUBLICATION OF LEGAL ADVERTISEMENTS AND PUBLIC NOTICES ON COUNTY DESIGNATED WEBSITE; APPROVING SAME; PROVIDING FOR AUTHORIZED SIGNATORIES; AND PROVIDING FOR AN EFFECTIVE DATE

WHEREAS, the Board of Supervisors of the District has found that cost of publishing advertisements and public notices of the District on the Miami-Dade County website (legalads.miamidade.gov) (the “County Designated Website”) is a lower cost alternative to the cost of publishing advertisements and public notices in print in a newspaper.

WHEREAS, pursuant to Sections 50.011 and 50.0311, Florida Statutes, the Board of Supervisors is authorized and desires to publish certain advertisements and public notices of the District on the County Designated Website;

WHEREAS, at its meeting on October 22, 2025, the Board approved the Interlocal Access Agreement for Local Government Publication of Legal Advertisements and Public Notices on County Designated Website (the “ILA”) between the District and Miami-Dade County, Florida (the “County”), a copy of which is attached hereto as Exhibit A;
WHEREAS, the Board has authorized Armando Silva, of Special District Services, Inc., as District Manager, or, in the alterative, Josef Correia, as Chair of the Board of Supervisors of the District, or Stephanie Delavalle, as Vice-Chair of the Board of Supervisors of the District, to execute the ILA and any other documents related to the ILA; and

WHEREAS, the District Manager has the authority to take any and all actions related to the ILA and utilization of the County Designated Website, including, but not limited to, the publication of advertisements and public notices on behalf of the District.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT, THAT;

Section 1. The foregoing recitals are hereby incorporated as findings of fact of the Board of Supervisors.

Section 2. That Armando Silva, of Special District Services, Inc., as District Manager, or, in the alternative, Josef Correia, as Chair of the Board of Supervisors of the District, or Stephanie Delavalle, as Vice-Chair of the Board of Supervisors, are authorized, on behalf of the District, to execute the ILA and any other documents related thereto, on behalf of the District.

Section 3. The District Manager has the authority to take any and all actions related to the ILA and utilization of the County Designated Website, including but not limited to the publication of advertisements and public notices on behalf of the District.

Section 4. This Resolution shall be effective immediately upon adoption.

PASSED AND ADOPTED THIS 22nd DAY OF OCTOBER, 2025.

ATTEST:	GRAND BAY AT DORAL
COMMUNITY DEVELOPMENT DISTRICT

Print Name: 		 Print Name: 	 Secretary/Assistant Secretary		Chair / Vice-Chair, Board of Supervisors

RESOLUTION NO. 2025-09

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT DECLARING CERTAIN PUBLIC IMPROVEMENTS WITHIN ASSESSMENT AREA TWO – PHASE 1 OF THE DISTRICT RELATED TO THE SERIES 2014A-1 BONDS (ASSESSMENT AREA TWO - PHASE 1 PROJECT) TO BE COMPLETE; ACCEPTING SAME; AND ESTABLISHING THE THIRTY (30) DAY PERIOD PROVIDED IN SECTION 170.09, FLORIDA STATUTES (“F.S.”), WITHIN WHICH PROPERTY OWNERS WITHIN ASSESSMENT AREA TWO – PHASE 1 OF THE DISTRICT MAY PRE-PAY THEIR DEBT ASSESSMENTS WITHOUT INTEREST; AND PROVIDING AN AFFECTIVE DATE.

WHEREAS, the Grand Bay at Doral Community Development District (the “District”) was established on October 3, 2006, by Ordinance No. 06-153 of Miami-Dade County, Florida, and the boundaries of the District were subsequently expanded and contracted by Ordinance Nos. 08-12, 16- 39, and 16-76 of Miami-Dade County, Florida, all pursuant to Chapter 190, F.S.; and

WHEREAS, Section 190.012, F.S., authorized the District, within the area designated as the North Parcel Assessment Area, to finance, fund, plan, establish, acquire, construct or reconstruct, enlarge or extend, equip, operate, and maintain systems, facilities, and basic infrastructure for public benefit including, but not limited to, roadway improvements and related impact fees, stormwater management and control facilities, including, but not limited to, related earthwork; water and wastewater systems, including related connection charges; landscaping, including entrance features and irrigation in public rights of way; and related incidental costs and other related improvements (the “Assessment Area Two – Phase 1 Project”), which public infrastructure systems, facilities and improvements are more specifically described in the Third Supplement to the Grand Bay at Doral Community Development District Engineer’s Report: Infrastructure Improvements for Assessment Area Two a/k/a Midtown Doral, prepared by Alvarez Engineers, Inc. (the “Engineer”), dated and accepted April 16, 2014, revised August 12, 2014, as may be amended or supplemented from time to time (collectively, the “Engineer's Report”); and
WHEREAS, in order to provide funding for such public infrastructure improvements constituting the Assessment Area – Phase 1 Project serving the development of the lands located within the Assessment Area Two – Phase 1 of the District, on October 28, 2014, the District issued its
$8,390,000 Special Assessment Bonds, Series 2014A-1 (Assessment Area Two – Phase 1 Project) (the “Series 2014A-1 Bonds”); and

WHEREAS, the specific public infrastructure improvements funded by the District through the issuance of the Series 2014A-1 Bonds are collectively identified as the Assessment Area Two – Phase 1 Project; and

WHEREAS, in order to provide the revenue necessary to pay the debt service on the Series 2014A-1 Bonds, the District’s Board of Supervisors adopted Resolution No. 2014-20 on June 27, 2014, pursuant to Section 170.05, F.S., levying debt special assessments on the lands located in the District’s original boundaries benefitted by the Assessment Area Two – Phase 1 Project; and

WHEREAS, Section 170.09, F.S. provides that the owners of parcels of non-exempt real property within the District’s boundaries, in this case the Assessment Area Two – Phase 1, that is subject to such a debt special assessment may pay his/her/its pro rata share of the special assessment without interest at any time within thirty (30) days after the Assessment Area Two – Phase 1 Project is completed and a resolution accepting same has been adopted by the governing authority of the District; and

WHEREAS, the District Engineer has submitted to the District a certificate dated June 24, 2025 certifying to the District that the Assessment Area Two – Phase 1 Project has been completed, a copy of which certificate is attached hereto as Exhibit “A”;

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT THAT:

The Assessment Area Two – Phase 1 Project, funded through the issuance of the Series 2014A-1 Bonds and benefitting the lands within Assessment Area Two – Phase 1 of the District are hereby declared to be complete and, by adoption of this Resolution, are accepted by the District.

Unless otherwise waived by a property owner expressly or by operation of law, the 30-day period provided in Section 170.09, F.S., shall run from the date of adoption of this Resolution, within which period the owners of non-exempt real property within the District’s original boundaries shall have the right to pre-pay without interest the debt special assessment allocated to their non-exempt real property.
PASSED, ADOPTED and EFFECTIVE this 	 day of 	, 2025.

ATTEST:	GRAND BAY AT DORAL
COMMUNITY DEVELOPMENT DISTRICT

By:		By:	
Print name: 		Print name: 	 Secretary/Assistant Secretary			Chairperson/Vice Chairperson

EXHIBIT “A”

DISTRICT ENGINEER’S CERTIFICATE

October 14, 2025

Mr. Armando Silva, District Manager
Grand Bay at Doral Community Development District c/o Special District Services, Inc.
2501 A Burns Road
Palm Beach Gardens, FL 33410

Reference: Grand Bay at Doral Community Development District Certificate of Consulting Engineer Regarding the Completion of the Midtown Doral Project
Special Assessment Improvement Bonds Series 2014A-1 (Assessment Area Two – Phase 1 Project)
Via Email:  asilva@sdsinc.org

8935 NW 35 Lane, Suite 101 Doral, FL 33172
Tel (305) 640-1345
Email alvarez@alvarezeng.com

Dear Mr. Silva:

This certificate is furnished in accordance with Section 5.01(c) of the Master Trust Indenture (the “Indenture”) between Grand Bay at Doral Community Development District (“District” or “CDD”) and Regions Bank (“Trustee”), dated as of October 1, 2014, and is intended to evidence the completion of the Series 2014A-1 Assessment Area Two – Phase 1 Project (a.k.a. the Midtown Doral Project) (the “Project”) undertaken by the District.

As of the date of this certificate, the Project described in the Third Supplement to the Grand Bay at Doral CDD District Engineer’s Report dated April 16, 2014, as revised on August 12, 2014, has been completed. The Project was completed in substantial compliance with the specifications therefor and all labor, services, materials, and supplies used in the Project have been paid for and acknowledgement of such payment has either been obtained from all contractors and suppliers, or the Developer provided reasonable assurances of past payment for such labor, services, materials and supplies.

There are no amounts that need to be retained by the Trustee for costs of the Project which are not then due and payable.
This certificate is given without prejudice to any rights against third parties which exist as of the date of this certificate, or which may subsequently come into being.

Alvarez Engineers, Inc.

Juan R. Alvarez, PE District Engineer
Date: October 14, 2025

This item has been digitally signed and sealed by Juan R. Alvarez, PE on October 14, 2025.
Printed copies of this document are not considered signed and sealed and the signature must be verified on any electronic copies.

P:\140302 - Midtown Doral\Certificate Of Completion\GB@D Midtown Doral Project (Series 2014A-1 And 2) Certificate Of Construction Completion.Doc

RESOLUTION NO. 2025-10

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT DECLARING CERTAIN PUBLIC IMPROVEMENTS WITHIN THE SOUTH PARCEL ASSESSMENT AREA OF THE DISTRICT RELATED TO THE SERIES 2016 BONDS (SOUTH PARCEL ASSESSMENT AREA PROJECT) TO BE COMPLETE; ACCEPTING SAME; AND ESTABLISHING THE THIRTY (30) DAY PERIOD PROVIDED IN SECTION 170.09, FLORIDA STATUTES (“F.S.”), WITHIN WHICH PROPERTY OWNERS WITHIN THE SOUTH PARCEL ASSESSMENT AREA OF THE DISTRICT MAY PRE-PAY THEIR DEBT ASSESSMENTS WITHOUT INTEREST; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Grand Bay at Doral Community Development District (the “District”) was established on October 3, 2006, by Ordinance No. 06-153 of Miami-Dade County, Florida, and the boundaries of the District were subsequently expanded and contracted by Ordinance Nos. 08-12, 16- 39, and 16-76 of the Board of County Commissioners of Miami-Dade County, Florida, all pursuant to Chapter 190, F.S.; and

WHEREAS, Section 190.012, F.S., authorized the District, within the area designated as the South Parcel Assessment Area, to finance, fund, plan, establish, acquire, construct or reconstruct, enlarge or extend, equip, operate, and maintain systems, facilities, and basic infrastructure for public benefit including, but not limited to, onsite and offsite roadway improvements, including, but not limited to, landscaping and irrigation in public rights-of-way, including the payment of related impact fees; stormwater management and control facilities, including, but not limited to, related earthwork; water distribution facilities (including related connection charges), wastewater collection and transmission facilities (including related connection charges), and other related improvements and incidental costs (the “South Parcel Assessment Area Project”), which public infrastructure systems, facilities and improvements are more specifically described in the Fifth Supplement to the Grand Bay at Doral Community Development District Engineer’s Report: Infrastructure Improvements for South Parcel Assessment Area and South Parcel Assessment Area, prepared by Alvarez Engineers, Inc. (the “Engineer”), dated March 4, 2016, as may be amended or supplemented from time to time (collectively, the “Engineer's Report”); and
WHEREAS, in order to provide funding for such public infrastructure improvements constituting the South Parcel Assessment Area Project serving the development of the lands located within the South Parcel Assessment Area of the District, on March 31, 2016, the District issued its
$27,635,000 Special Assessment Bonds, Series 2016 (South Parcel Assessment Area Project) (the “Series 2016 Bonds”); and

WHEREAS, the specific public infrastructure improvements funded by the District through the issuance of the Series 2016 Bonds are collectively identified as the South Parcel Assessment Area Project; and

WHEREAS, in order to provide the revenue necessary to pay the debt service on the Series 2016 Bonds, the District’s Board of Supervisors adopted Resolution No. 2014-22 on July 16, 2014,

pursuant to Section 170.05, F.S., levying debt special assessments on the lands located in the District’s original boundaries benefitted by the South Parcel Assessment Area Project; and

WHEREAS, Section 170.09, F.S. provides that the owners of parcels of non-exempt real property within the District’s boundaries, in this case the South Parcel Assessment Area, that is subject to such a debt special assessment may pay his/her/its pro rata share of the special assessment without interest at any time within thirty (30) days after the South Parcel Assessment Area Project is completed and a resolution accepting same has been adopted by the governing authority of the District; and

WHEREAS, the District Engineer has submitted to the District a certificate dated June 24, 2025 certifying to the District that the South Parcel Assessment Area Project has been completed, a copy of which certificate is attached hereto as Exhibit “A”;

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT THAT:

The South Parcel Assessment Area Project, funded through the issuance of the Series 2016 Bonds and benefitting the lands within the South Parcel Assessment Area of the District are hereby declared to be complete and, by adoption of this Resolution, are accepted by the District.

Unless otherwise waived by a property owner expressly or by operation of law, the 30-day period provided in Section 170.09, F.S., shall run from the date of adoption of this Resolution, within which period the owners of non-exempt real property within the District’s original boundaries shall have the right to pre-pay without interest the debt special assessment allocated to their non-exempt real property.
PASSED, ADOPTED and EFFECTIVE this 	 day of 	, 2025.

ATTEST:	GRAND BAY AT DORAL
COMMUNITY DEVELOPMENT DISTRICT

By:		By:	

Print name: 		Print name: 	 Secretary/Assistant Secretary			Chairperson/Vice Chairperson

EXHIBIT “A”

DISTRICT ENGINEER’S CERTIFICATE

June 24, 2025

Mr. Armando Silva, District Manager
Grand Bay at Doral Community Development District c/o Special District Services, Inc.
2501 A Burns Road
Palm Beach Gardens, FL 33410

Reference: Grand Bay at Doral Community Development District Certificate of Consulting Engineer Regarding the Completion of the South Parcel Assessment Area Project Special Assessment Improvement Bonds Series 2016
Via Email:  asilva@sdsinc.org

8935 NW 35 Lane, Suite 101 Doral, FL 33172
Tel (305) 640-1345
Email alvarez@alvarezeng.com

Dear Mr. Silva:

This certificate is furnished in accordance with Section 5.01(c) of the Master Trust Indenture (the “Indenture”) between Grand Bay at Doral Community Development District (“District” or “CDD”) and Regions Bank (“Trustee”), dated as of October 1, 2014, and is intended to evidence the completion of the Special Assessment Bonds, Series 2016 South Parcel Assessment Area Project (the “Project”) undertaken by the District.
As of the date of this certificate, the Project described in the Fifth Supplement to the Grand Bay at Doral CDD District Engineer’s Report dated March 4, 2016, has been completed. The Project was completed in substantial compliance with the specifications therefor and all labor, services, materials, and supplies used in the Project have been paid for and acknowledgement of such payment has either been obtained from all contractors and suppliers, or the Developer provided reasonable assurances of past payment for such labor, services, materials and supplies.
There are no amounts that need to be retained by the Trustee for costs of the Project which are not then due and payable.
This certificate is given without prejudice to any rights against third parties which exist as of the date of this certificate, or which may subsequently come into being.

Alvarez Engineers, Inc.

Juan R. Alvarez, PE District Engineer Date: June 24, 2025

This item has been digitally signed and sealed by Juan R. Alvarez, PE on June 24, 2025.
Printed copies of this document are not considered signed and sealed and the signature must be verified on any electronic copies.

P:\151204 – Grand Bay At Doral South District Engineer Services\Certificate Of Completion\GB@D South Parcel Project (Series 2016) Certificate Of Construction Completion.Doc

GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT RANKING OF AUDITOR PROPOSALS
FOR FISCAL YEAR ENDING 9/30/25

	Audit Firms	

Criteria	Point Range	

Richie Tandoc, P.A.	

Grau & Associates	

Ability of Personnel: (E.g., geographic locations of the firms headquarters of permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load).	

1-10	

8	

9	

Proposer's Experience: (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).	

1-10	

7	

9	

Understanding of Scope of Work: Extent to which the proposal demonstrates an understanding of the District's needs for the services requested.	

1-10	

8	

9	

Ability to Furnish the Required Services: 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.	

1-10	

8	

9	

Price: Points will be awarded based upon the price bid for the rendering of the services and reasonableness of the price to the services.	

1-10	

7	

9	

TOTAL POINTS	
50	
38	
45	
				
BID PRICE - 2024/2025 AUDIT		$7,600.00	$5,600.00	
BID PRICE - 2025/2026 AUDIT		$7,600.00	$5,700.00	
BID PRICE - 2026/2027 AUDIT		$7,600.00	$5,800.00	
BID PRICE - 2027/2028 AUDIT		$8,000.00	$5,900.00	
BID PRICE - 2028/2029 AUDIT		$8,000.00	$6,000.00	

COMMENTS:		Currently the auditing firm for more than	Currently the auditing firm for more than	
		16 Special Districts and Governmental Entities.	300 Special Districts and Governmental Entities.	

RECOMMENDATION:	Management recommends that Grau & Associates, the current auditor for the District, the firm with the most experience and	
	the low bidder; be selected to perform the September 30, 2025, 2026 and 2027 annual audits, with an option subject to fee	
	adjustments for inflation, to perform the fiscal year end audits for the two following years (FYE 9/30/28, FYE 9/30/29).	
		
Note: 2025/2026 Budget For Audit Services is $8,000.00

Proposal to Provide Financial Auditing Services:
GRAND BAY AT DORAL
Community Development District

Proposal Due: August 20, 2025 4:00PM
Submitted to:
Grand Bay At Doral
Community Development District c/o SDS
2501A Burns Road
Palm Beach Gardens, Florida 33410
Submitted by:
Antonio J. Grau, Partner Grau & Associates
1001 Yamato Road, Suite 301 Boca Raton, Florida 33431 Tel	(561) 994-9299
(800) 229-4728
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

Table of Contents

PAGE

EXECUTIVE SUMMARY / TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS	3
FIRM & STAFF EXPERIENCE	6
REFERENCES…	11
SPECIFIC AUDIT APPROACH	13
COST OF SERVICES	17
SUPPLEMENTAL INFORMATION	19

August 20, 2025

Grand Bay At Doral Community Development District c/o SDS
2501A Burns Road
Palm Beach Gardens, Florida 33410
Re:	Request for Proposal for Professional Auditing Services for the fiscal years ended September 30, 2025-2027, with an option for two (2) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Grand Bay At Doral Community Development District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you an effective and efficient audit.
Government audits are at the core of our practice: 95% of our work is performing audits for local governments and of that 98% are for special districts. With our significant experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to your operations.

Why Grau & Associates:

Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year-round. When not working on your audit, your team is refining their audit approach for next year’s audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.
Servicing your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.

Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year-round, updating, collaborating and assisting you in implementing new legislation, rules and standards that affect your organization. We are also available as a sounding board and assist with technical questions.

Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.

Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.
This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts, and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.
We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or David Caplivski, CPA (dcaplivski@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience.

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

10/16
Employees are CPAS

3

11

2

Grau’s Focus and Experience

Our Team

Year founded

Partners

Professional Staff

Administrative Professionals

Properly registered and licensed professional corporation by the state of FLORIDA

We are proud Members of the American Institute of Certified Public Accountants
&

9
Professional Groups

the Florida Institute of Certified Public Accountants

Services Provided

See next page for report and certificate

External quality review program: consistently receives a pass



Exter

prog

recei



Inter

moni

nternal: ongoing

quali

mon toring to maintain qual ty

AICPA | FICPA | GFOA | FASD | FGFOA

Firm & Staff Experience

GRAU AND ASSOCIATES COMMUNITY
DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY

OTHER
19

PFM
12

WRATHELL
30

GMS
78

INFRAMARK
38

SDS
60

RIZZETTA
47

MERITUS
23

Profile Briefs:
Antonio J GRAU, CPA (Partner)
Years Performing Audits: 35+
CPE (last 2 years): Government Accounting, Auditing: 32 hours; Accounting, Auditing and Other: 58 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

David Caplivski, CPA (Partner)
Years Performing Audits: 13+
CPE (last 2 years): Government Accounting, Auditing: 48 hours; Accounting, Auditing and Other: 33 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

“Here at Grau & Associates, staying up to date with the current technological landscape is one of our top priorities. Not only does it provide a more positive experience for our clients, but it also allows us to perform a more effective and efficient audit. With the every changing technology available and utilized by our clients, we are constantly innovating our audit process.”
-	Tony Grau
“Quality audits and exceptional client service are at the heart of every decision we make. Our clients trust us to deliver a quality audit, adhering to high standards and assisting them with improvements for their organization.”
- David Caplivski

YOUR ENGAGEMENT TEAM

Grau’s client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team. The Certified Information Technology Professional (CITP) Partner will bring a unique blend of IT expertise and understanding of accounting principles to the financial statement audit of the District.

Engagement
Partner

CITP Partner

Your
Successful Audit

Audit
Manager

Audit Senior

The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy.
Responsibilities will include planning the audit; communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm are accurate, complete and are prepared in accordance with professional standards and firm policy.

The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The engagement partner will also be involved directing the development of the overall audit approach and plan; performing an overriding review of work papers and ascertain client satisfaction.

Antonio ‘Tony ‘J. Grau, CPA
Partner
Contact: tgrau@graucpa.com | (561) 939-6672
Experience
For over 30 years, Tony has been providing audit, accounting and consulting services to the firm’s governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations.
As a member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Tony received the AICPA advanced level certificate for governmental single audits.
Education
University of South Florida (1983) Bachelor of Arts
Business Administration

Clients Served (partial list)
(>300) Various Special Districts, including:

Bayside Improvement Community Development District Dunes Community Development District
Fishhawk Community Development District (I, II, IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District

Boca Raton Airport Authority Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control

St. Lucie West Services District
Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District
Bay Laurel Center Community Development District

Professional Associations/Memberships
American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	32
Accounting, Auditing and Other	58
Total Hours	90 (includes of 4 hours of Ethics CPE)

David Caplivski, CPA/CITP, Partner
Contact : dcaplivski@graucpa.com / 561-939-6676
Experience
Grau & Associates	Partner	2021-Present	
Grau & Associates	Manager	2014-2020	
Grau & Associates	Senior Auditor	2013-2014	
Grau & Associates	Staff Auditor	2010-2013	

Education
Florida Atlantic University (2009) Master of Accounting
Nova Southeastern University (2002) Bachelor of Science
Environmental Studies

Certifications and Certificates
Certified Public Accountant (2011)
AICPA Certified Information Technology Professional (2018) AICPA Accreditation COSO Internal Control Certificate (2022)

Clients Served (partial list)
(>300) Various Special Districts	Hispanic Human Resource Council
Aid to Victims of Domestic Abuse	Loxahatchee Groves Water Control District
Boca Raton Airport Authority	Old Plantation Water Control District
Broward Education Foundation	Pinetree Water Control District
CareerSource Brevard	 San Carlos Park Fire & Rescue Retirement Plan CareerSource Central Florida 403 (b) Plan	South Indian River Water Control District
City of Lauderhill GERS	South Trail Fire Protection & Rescue District
City of Parkland Police Pension Fund	Town of Haverhill
City of Sunrise GERS	Town of Hypoluxo
Coquina Water Control District	Town of Hillsboro Beach
Central County Water Control District	Town of Lantana
City of Miami (program specific audits)	 Town of Lauderdale By-The–Sea Volunteer Fire Pension City of West Park	Town of Pembroke Park
Coquina Water Control District	Village of Wellington East Central Regional Wastewater Treatment Facl.	 Village of Golf
East Naples Fire Control & Rescue District

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	48
Accounting, Auditing and Other	33
Total Hours	81 (includes 4 hours of Ethics CPE)
Professional Associations
Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants Member, Florida Government Finance Officers Association Member, Florida Association of Special Districts

References

We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District.

 Dunes Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 1998
Client Contact	Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092
	904-940-5850	

 Two Creeks Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 2007
Client Contact	William Rizzetta, President 3434 Colwell Avenue, Suite 200
Tampa, Florida 33614
	813-933-5571	

 Journey’s End Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 2004
Client Contact	Todd Wodraska, Vice President
2501 A Burns Road
Palm Beach Gardens, Florida 33410
	561-630-4922	

Specific Audit Approach

AUDIT APPROACH
Grau’s Understanding of Work Product / Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

PHASE I:
Preliminary Planning

PHASE II:
Execution of the Audit Plan

PHASE III:
Completion and Delivery

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.
During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.

Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
» Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
» Perform tests of compliance.
Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following:

» Perform final analytical procedures;
» Review information and make inquiries for subsequent events; and
» Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.
In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.
In addition to communicating any recommendations, we will also communicate the following, if any:

» Significant audit adjustments;
» Significant deficiencies or material weaknesses;
» Disagreements with management; and
» Difficulties encountered in performing the audit.

Is the recommendation cost effective?
Is the recommendation the simplest to effectuate in order to correct a problem?

Is the recommendation at the heart of the problem and not just correcting a symptomatic matter?

Is the corrective action taking into account why the deficiency occurred?

Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no “surprises” in the management letter and fosters a professional, cooperative atmosphere.

Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.
Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2025-2029 are as follows:

  Year Ended September 30,			Fee		
2025	$5,600	
2026	$5,700	
2027	$5,800	
2028	$5,900	
2029	$6,000	
TOTAL (2025-2029)	$29,000	

The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or additional debt is issued the fees would be adjusted accordingly upon approval from all parties concerned.

Supplemental Information

PARTIAL LIST OF CLIENTS

	Governmental Audit	Single Audit	Utility Audit	
Current Client	
Year End	
Boca Raton Airport Authority	✓	✓		✓	9/30	
Captain's Key Dependent District	✓			✓	9/30	
Central Broward Water Control District	✓			✓	9/30	
Collier Mosquito Control District	✓			✓	9/30	
Coquina Water Control District	✓			✓	9/30	
East Central Regional Wastewater Treatment Facility	✓		✓		9/30	
Florida Green Finance Authority	✓				9/30	
Greater Boca Raton Beach and Park District	✓			✓	9/30	
Greater Naples Fire Control and Rescue District	✓	✓		✓	9/30	
Green Corridor P.A.C.E. District	✓			✓	9/30	
Hobe-St. Lucie Conservancy District	✓			✓	9/30	
Indian River Farms Water Control District	✓			✓	9/30	
Indian River Mosquito Control District	✓				9/30	
Indian Trail Improvement District	✓			✓	9/30	
Key Largo Wastewater Treatment District	✓	✓	✓	✓	9/30	
Lake Asbury Municipal Service Benefit District	✓			✓	9/30	
Lake Padgett Estates Independent District	✓			✓	9/30	
Lake Worth Drainage District	✓			✓	9/30	
Lealman Special Fire Control District	✓			✓	9/30	
Loxahatchee Groves Water Control District	✓				9/30	
Old Plantation Water Control District	✓			✓	9/30	
Pal Mar Water Control District	✓			✓	9/30	
Pinellas Park Water Management District	✓			✓	9/30	
Pine Tree Water Control District (Broward)	✓			✓	9/30	
Pinetree Water Control District (Wellington)	✓				9/30	
Port of The Islands Community Improvement District	✓		✓	✓	9/30	
Ranger Drainage District	✓	✓		✓	9/30	
Renaissance Improvement District	✓			✓	9/30	
San Carlos Park Fire Protection and Rescue Service District	✓			✓	9/30	
Sanibel Fire and Rescue District	✓				9/30	
South Central Regional Wastewater Treatment and Disposal Board	✓				9/30	
South Indian River Water Control District	✓	✓		✓	9/30	
South Trail Fire Protection & Rescue District	✓			✓	9/30	
Spring Lake Improvement District	✓			✓	9/30	
St. Lucie West Services District	✓		✓	✓	9/30	
Sunrise Lakes Phase IV Recreation District	✓			✓	9/30	
Sunshine Water Control District	✓			✓	9/30	
Sunny Hills Units 12-15 Dependent District	✓			✓	9/30	
West Villages Improvement District	✓			✓	9/30	
Various Community Development Districts (452)	✓			✓	9/30	
TOTAL	491	5	4	484		

ADDITIONAL SERVICES

CONSULTING / MANAGEMENT ADVISORY SERVICES
Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing

Fixed asset records
Cost reimbursement
Indirect cost allocation
Grant administration and compliance

ARBITRAGE

The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

73

Current Arbitrage Calculations

We look forward to providing Grand Bay At Doral Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.

	

Proposal
To Serve

Grand Bay at Doral Community Development District	

In Response to Request for Proposals for:

Annual Audit Services

Due by: 4:00 pm, August 20, 2025	

	

Contact:
Richie C. Tandoc, Audit & Assurance Partner Email: richie@rtandoc-cpa.com
13453 SW 105th Avenue Miami, Florida 33176
Tel. (305) 720-2502, ext. 101	

GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT

TABLE OF CONTENTS

Page(s)

Letter of Transmittal / Executive Summary………………………………………..………………………………	1-2
Proposal Requirements:
Firm Background……………………………………………………………………………………………………………………….	3-4
Proposed Engagement Team……...……………………………..…..….……………………………………….….…...….	4-7
Experience in Auditing Special Districts..……………………………………………………………...…....……..	7-9
Understanding of and Ability to Furnish the Scope of Work.………..……………………………….	9
Proposed Fees………..………….…………………………………………….………………………...………………………………	9-10

Page 64

Letter of Transmittal / Executive Summary

Page 65

August 1, 2025

Armando Silva District Manager
Grand Bay at Doral Community Development District 2501A Burns Road
Palm Beach Gardens, FL 33410

RE: Proposal to Provide Annual Audit Services
Dear Mr. Silva:

Richie Tandoc, P.A. is pleased to have the opportunity to submit a proposal to provide annual audit services to Grand Bay at Doral Community Development District (the “District”) for the fiscal years ending September 30, 2025, 2026 and 2027, with the option to renew for the two fiscal years ending September 30, 2028 and 2029.
Richie Tandoc, P.A. is committed to providing value-added and quality services to the District, combining the responsive personal contact associated with a smaller firm and the sophisticated professional resources of a larger firm. As leaders in servicing governmental and non-profit entities, Richie Tandoc, P.A. is fully qualified to provide audit services to the District. We strive to exceed the expectations of our clients, with a commitment to total quality service. Translating our experience and resources into effective and efficient value-added services to the District is our highest priority, which is why we believe we are best suited to be part of your professional team.
The task that the District faces in selecting a firm to provide audit services is not an easy one. Our goal in this proposal is to present those characteristics that distinguish us as the team best suited to serve the District.
Understanding of the Work and Ability to Perform
Based on the team’s knowledge and experience gained in serving governmental and non-profit entities for over three decades, more specifically the experience that we’ve gained having been auditors for governmental organizations similar in size to the District, the team at Richie Tandoc, P.A. has a clear understanding and ability to provide the scope of services requested, as more thoroughly described throughout this proposal.
Committed to Serving Governmental and Non-Profit Entities
Although Richie Tandoc, P.A. has only recently begun operating as a CPA firm, the team at Richie Tandoc, P.A. has been in the business of serving non-profit entities for over 30 years (previously as part of PAAST, P.L. and SKJ&T, LLP). Richie Tandoc, P.A. strives to maintain its objectives in the rendering of services of the highest quality with local firm attentiveness to all of its governmental and non-profit clients.
Richie Tandoc, P.A.’s professionals, from entry-level accountants, to the managers, and to the partner, are trained to understand the issues and meet the needs of governmental and non-profit entities.

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Page 66

Our professionals bring a comprehensive understanding of the issues that face governmental and non- profit entities as well as “bench strength” at all levels, allowing us to respond swiftly and effectively to your evolving needs.
Your proposed engagement team consists of the following supervisory professionals:
Richie Tandoc, Client Service and Engagement Partner – has 32 years of experience auditing governmental and non-profit organizations;
Jenny Orantes, Audit Senior Manager – has 25 years of experience auditing governmental and non-profit organizations; and
Danae Garcia, Audit Supervisor – has 23 years of experience auditing governmental and non- profit organizations.
With this team, the District can be assured that we are committed to performing the audit services within the timeframe required in the request for proposals.
Responsiveness
Richie Tandoc, P.A. takes pride in responding to the needs of its clients. This responsiveness is not only demonstrated by committing to performing our services within the timeframe required, but in responding to other requests as well. Our ability to be responsive will be enhanced by the open communications and excellent working relationship that we hope to develop with the District.

We look forward to hearing from you and to working with the District. As a Partner of Richie Tandoc, P.A., I am the District’s primary contact and I am duly authorized to make representations for, and bind, the Firm. I can be reached directly at (305) 720-2502, ext. 101 or at richie@rtandoc-cpa.com.

Sincerely,
Richie Tandoc, P.A.

Richie C. Tandoc
Audit & Assurance Partner

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Proposal Requirements

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GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT
Firm Background
Richie Tandoc, P.A. (the “Firm”) was originally founded and incorporated on March 1, 2017, but was originally a member/owner of SKJ&T, LLP and PAAST, P.L. certified public accounting firms, for over two decades. Effective July 16, 2025, Richie Tandoc, P.A. separated from PAAST, P.L. and began operating full-time as its own certified public accounting firm. In addition, all of the governmental audit professionals from PAAST, P.L. have joined Richie Tandoc, P.A. As such, the Firm will continue to provide professional services to its governmental and non-profit clients, including accounting/bookkeeping, auditing, consulting, and other assurance and advisory services.
The Firm’s audit and assurance practice (which consists of accounting, compilations, reviews, audits, consulting and other advisory services) is composed 70% of engagements in the governmental and non-profit industries, and 30% in the commercial industry, including investments, construction, manufacturing, distribution, import/export, retail, and services fields.
Richie Tandoc, P.A. is a member of the American Institute of Certified Public Accountants Private Companies Division for CPA firms. Richie Tandoc and all eligible employees are members of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants, and are in good standing with such Institutes. In addition, two of the members on the assigned engagement team are Certified Fraud Examiners, and are members of the Association of Certified Fraud Examiners.
Size and Organizational Structure of the Firm
Richie Tandoc, P.A. is considered a local CPA firm, and consists of the following owner/partner:

	Years of Experience	
Richie Tandoc, Audit & Assurance Partner	32	
In addition to the Partner above, the Firm consists of 7 other audit professionals composed of the following:

	Number of Personnel	
Audit Professionals:		
Managers/Supervisors	3	
Staff	4	
Total	7	
Experience in Auditing Governmental and Non-Profit Entities
Our audit professionals have substantial experience in auditing governmental and non-profit entities in accordance with auditing standards generally accepted in the United States of America, Audits of Not-for-profit Organizations, Government Auditing Standards, OMB Uniform Guidance (i.e. Federal Single Audits), Chapter, 10.650 and 10.550, Rules of the Auditor General (i.e. State Single Audits) and the preparation of financial statements in accordance with such standards, and FASB and GASB pronouncements, statements and interpretations, where applicable. In addition, Richie Tandoc, P.A. is a member of the AICPA’s Not-for-Profit Section the Government Finance Officers Association and the Florida Government Finance Officers Association.

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GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT

The following is a select list of governmental and non-profit audits that the proposed audit team at Richie Tandoc, P.A. have worked on in the last five years (special districts and special purpose governments are highlighted in red):
	Governmental and Non-Profit Financial Statement and Single Audits	

Alzheimer's Association SE Fl. Chapter, Inc.
Bayfront Park Management Trust
Bacardi Family Foundation, Inc.
Boynton Beach Community Red. Agency
Broward Housing Solutions, Inc.
Catholic Charities Legal Services, Inc.
City of Hialeah, Florida
City of Miami, Florida
City of Miami Midtown CRA
City of Miami Omni CRA
City of Miami SE Overtown Park West CRA
Coconut Grove Business Improvement District
CubaNet News, Inc.
First Call For Help of Broward, Inc.
Florida Rising, Inc. / Florida New Majority, Inc.
Florida Rising Together, Inc. / Florida New Majority Education Fund, Inc.
Kristi House, Inc.

Proposed Engagement Team

Foundation For Human Rights in Cuba, Inc.
Lincoln Road Business Improvement District
Miami Homes for All, Inc.
Miami-Dade County Aviation Department
Miami-Dade County General Segment
Miami-Dade County Industrial Dev. Authority
Miami-Dade Expressway Authority
Miami-Dade Transit
Miami Sports & Exhibition Authority
Miami Workers Center, Inc.
Ophthalmology Research Foundation, Inc.
Outreach Aid to the Americas, Inc.
School Board of Miami-Dade County
School District of Palm Beach County
Virginia Key Beach Park Trust
Washington Avenue Business Imp. District
West Villages Improvement District
Wynwood Business Improvement District

In order to fulfill our commitment to the District, we have structured the proposed engagement team to be responsive to your needs, consisting of professionals with the skills and experience in dealing with the issues you face. Below are the resumes of the proposed engagement team members.
Richie Tandoc, CPA, CFE
Client Service & Engagement Partner
Responsibilities
Richie will serve as the primary contact for management to ensure open and effective channels of communication. His responsibilities include keeping abreast of important developments concerning issues that would directly affect the District; coordinating the total services to be provided through continuous communication with members of the engagement team; determining the content of the reports to be issued; ascertaining that professional standards have been complied with throughout the engagement; and directing and controlling the efforts of all personnel on the engagement.

Education:
Bachelor of Accounting, Florida International University
Master of Accounting, Florida International University

Resume
Richie is a Certified Public Accountant and Certified Fraud Examiner with over 31 years of experience providing audit services to governmental and non-profit clients.
Richie specializes in providing services specifically to: non-profit organizations, including charitable, religious and educational organizations and foundations, community

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GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT

social welfare organizations, and business leagues; and governmental organizations, including state and local governments, special districts, and special-purpose governmental organizations. He also specializes in performing Federal and State Single Audits for governmental and non-profit organizations in accordance with Government Auditing Standards, OMB Uniform Guidance and Chapter, 10.650 and 10.550, Rules of the Auditor General, respectively.
Richie stays current with topics relating to accounting and auditing, and more specifically, in the government and non-profit industries, by frequently attending local, state and national training seminars and conferences provided by the American Institute of Certified Public Accountants; Florida Institute of Certified Public Accountants; Government Finance Officers Association; and Florida Government Finance Officers Association. Richie is compliant with the Yellow Book requirements for CPE.
Prior to starting Richie Tandoc, P.A., Richie was a Partner with SKJ&T, LLP/PAAST P.L. for 22 years, and prior to that, he was a Senior Manager with KPMG for 8 years. During his time at KPMG, Richie completed a 2-year audit rotation in KPMG’s London, England office.
Richie has provided services to a wide range of

Professional and Business Affiliations:
Certified Public Accountant, Florida
Certified Fraud Examiner, ACFE
Member, Association of Certified Fraud Examiners
Member, American Institute of CPAs
Member, Government Finance Officers Association
Member, Florida Government Finance
Officers Association
Alumni, Florida International University
Member and Co-Chair, United Way of
Miami-Dade County Agency Audit Committee
Member, United Way of Miami-Dade
County Community Impact Committee
Board Member, Early Learning
Coalition of Miami-Dade/Monroe
Member, Early Learning Coalition of Miami-Dade/Monroe Finance Committee
Member, FICPA Audit Committee

governmental clients including, amongst others: Boynton Beach Community Redevelopment Agency; City of Coral Springs; City of Hialeah; City of Miami; City of Miami Community Redevelopment Agencies; City of Pompano Beach; Coconut Grove Business Improvement District; Florida Department of Environmental Protection; Lincoln Road Business Improvement District; Miami-Dade County; Miami-Dade Expressway Authority; Miami-Dade County Industrial Dev. Authority; School Board of Miami-Dade County; School District of Palm Beach County; Washington Avenue Business Improvement District; West Villages Improvement District; and Wynwood Business Improvement District.
Jenny Orantes, CFE
Engagement Senior Manager
Responsibilities
Jenny will be responsible for developing and coordinating the overall audit work plan under the direction of the client service partner. Her responsibilities also include supervising staff personnel, coordinating the day-to-day audit fieldwork with the Supervisor, and performing an in-depth review of all pertinent work papers and reports.

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Jenny will also be responsible for coordinating the completion of the audit and the preparation of the reports; and for bringing to the attention of the client service partner any technical and sensitive issues, and potential solutions to such.

Education:
Bachelor of Accounting, Florida International University
Master of Accounting, Florida International
University

Professional and Business Affiliations:
Certified Fraud Examiner, ACFE
Member, Association of Certified Fraud Examiners
Associate Member, American Institute
of CPAs
Associate Member, Florida Institute of CPAs
Member, Gov’t Finance Officers
Association
Member, Florida Gov’t Finance Officers Association
Alumni, Florida International
University
Former Member, United Way of Miami-Dade County Agency Audit Committee

Resume
Jenny is a Certified Fraud Examiner with over 25 years of experience providing audit services to governmental and non-profit clients. Prior to the joining Richie Tandoc, P.A., she spent her entire public accounting career at SKJ&T/PAAST, P.L., rising to the level of Senior Manager.
She has substantial experience in auditing governmental and non-profit entities in accordance with Government Auditing Standards, auditing federal and state grants in accordance with OMB Circular A-133/Uniform Guidance and Rules of the Auditor General of the State of Florida.
Jenny stays current with topics relating to accounting and auditing, and more specifically, in the government and non-profit industries, by frequently attending local, state and national training seminars and conferences provided by the American Institute of Certified Public Accountants; Florida Institute of Certified Public Accountants; Government Finance Officers Association; and Florida Government Finance Officers Association. Jenny is compliant with the Yellow Book requirements for CPE.
Jenny has provided services to a wide range of government clients including, amongst others:
Boynton Beach Community Redevelopment Agency; City of Coral Springs; City of Miami Community Redevelopment Agencies; Coconut
Grove Business Improvement District; Florida Department of Environmental Protection; Miami- Dade County; Miami-Dade County Aviation Department; Miami Beach Housing Authority; School Board of Miami-Dade County; School District of Palm Beach County; and Wynwood Business Improvement District.

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Danae Garcia
Engagement Supervisor
Responsibilities
Danae will assist in the planning of the audit; allocate audit tasks to staff and direct the day-to-day performance of the plan; will be under the supervision of the client service partner and senior manager; supervise audit staff and oversee daily progress of the engagement; communicate with the senior manager regarding the progress of the audit; review all workpapers and reports; and identify any technical issues to be discussed with the senior manager.
Resume

Education and Professional Affiliations:
Bachelor of Accounting, Florida International University
Currently studying for the Certified Fraud Examiners exam
Associate Member, AICPA
Associate Member, FICPA
Alumni, Florida Int’l University

Danae has over 23 years of experience providing audit services to governmental and non-profit clients. Prior to the joining Richie Tandoc, P.A, she spent her entire public accounting career at SKJ&T/PAAST, P.L., rising to the level of Supervisor. She has substantial experience in auditing governmental and non-profit entities in accordance with Government Auditing Standards, auditing federal and state grants in accordance with OMB Circular A-133/Uniform Guidance and Rules of the Auditor General of the State of Florida.
Danae stays current with topics relating to accounting and auditing, and more specifically, in the government and non-profit industries, by frequently attending local, state and national training seminars and conferences provided by the American Institute of Certified Public Accountants; Florida Institute of Certified Public Accountants; Government Finance Officers Association; and Florida Government Finance Officers Association. Danae is compliant with the Yellow Book requirements for CPE.
Danae has provided services to a wide range of government clients including, amongst others: Boynton Beach Community Redevelopment Agency; City of Miami; City of Miami Community Redevelopment Agencies; Coconut Grove Business Improvement District; Lincoln Road Business Improvement District; Miami-Dade County; Miami-Dade County Industrial Dev. Authority; School Board of Miami-Dade County; School District of Palm Beach County; Virginia Key Beach Park Trust; Washington Avenue Business Improvement District; West Villages Improvement District; and Wynwood Business Improvement District.
Experience in Auditing Special Districts
Our professionals have substantial experience in auditing governmental entities in accordance with auditing standards generally accepted in the United States of America, Audits of Not-for-profit Organizations, Government Auditing Standards, OMB Uniform Guidance (i.e. Federal Single Audits), Chapter, 10.650 and 10.550, Rules of the Auditor General (i.e. State Single Audits) and the preparation of financial statements in accordance with such standards, and FASB and GASB pronouncements, statements and interpretations, where applicable.
More specifically, we have significant experience in auditing special districts and other special purpose governmental entities, similar to the District. The following is a select list of special districts that the proposed team members have provided audit services to in the last year:

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Boynton Beach Community Redevelopment Agency

GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT

Services Conducted:	Financial statement audit

Principal Contact:	Vicki Hill, Finance Director
100 E. Ocean Ave, Boynton Beach, FL 33435
(561) 600-9092
HillV@bbfl.us

City of Miami Community Redevelopment Agencies (3 Special Districts)

Services Conducted:	Financial statement audit, Federal single audit, and agreed-
upon procedures

Principal Contact:	Miguel Valentin, Finance Officer
819 NW 2nd Ave, 3rd Floor, Miami, FL 33136
(305) 679-6810
mavalentin@miamigov.com

Coconut Grove Business Improvement District

Services Conducted:	Financial statement audit

Principal Contact:	Mark Burns, Executive Director
3250 Mary St. #305, Coconut Grove, FL 33133
(305) 461-5506
mark@grovebid.com

Lincoln Road Business Improvement District

Services Conducted:	Financial statement audit

Principal Contact:	Anabel Llopis, Executive Director
1620 Drexel Ave, Suite 100, Miami Beach, FL 33139
(305) 600-0219
anabel@lincolnrd.com

Miami-Dade County Industrial Development Authority

Services Conducted:	Financial statement audit

Principal Contact:	Amanda Llovet, CFO
80 SW 8th St, Suite 2801, Miami, FL 33130
(305) 579-0070
allovet@mdcida.org

Washington Avenue Business Improvement District

Services Conducted:	Financial statement audit

Principal Contact:	Troy Wright, Executive Director
1234 Washington Ave., #204, Miami Beach, FL 33139
(305) 916-0779
twright@washavemb.com

West Villages Improvement District

Services Conducted:	Financial statement audit and state single audit

Principal Contact:	Jeff Walker, CFO (Special District Services, Inc.) 2501A Burns Rd, Palm Beach Gardens, FL 33410
(561) 579-630-4922
JWalker@sdsinc.org

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Wynwood Business Improvement District

GRAND BAY AT DORAL COMMUNITY DEVELOPMENT DISTRICT

Services Conducted:	Financial statement audit

Principal Contact:	Don Meginley (Interim Executive Director) 118 NW 25th St, Miami, FL 33127
(786) 615-8828
donmeginley@mac.com

Understanding of and Ability to Furnish the Scope of Work
Richie Tandoc, P.A. has the ability and capability to perform the services required in the RFP, based on the proposed team members’ experience in auditing similar entities, and our knowledge of and expertise in state and local government accounting and auditing. We understand the scope of work includes an audit of the District’s basic financial statements, in accordance with:
Rules of the Auditor General of the State of Florida, Chapters 10.550;
Section 218.415, Florida Statutes, Local Government Investment Policies;
Audits of State and Local Governments, issued by the AICPA;
Generally Accepted Auditing Standards;
Government Auditing Standards, issued by the Comptroller General of the United States;
Generally Accepted Governmental Accounting Standards; and
Any other applicable federal, state, local regulations or professional guidance not specifically listed above, which may be adopted by these organizations in the future.
Our understanding of the reports to be issued for the District, include:
Report on the fair presentation of the basic financial statements (independent auditor’s report);
Report on internal control over financial reporting and on compliance and other matters based on an audit of the financial statements (Yellow Book report);
Management letter in accordance with “Rules of the Auditor General”; and
Report on compliance with Section 218.415, Florida Statutes, Local Government Investment Policies.
As previously mentioned, although the Firm has only recently begun operations as its own CPA firm, all of the government audit professionals at the Firm have been together since their days at SKJ&T, LLP / PAAST, P.L. The three members on the proposed team have been working together since 2003, and have been providing audit services to our governmental clients since then, and will continue to do so under Richie Tandoc, P.A.
Proposed Fees
Richie Tandoc, P.A.’s policy is to estimate fees at amounts that are highly competitive, but will also enable us to respond to your needs and provide the quality of service that the District requires. In general, our fees are based on the level of experience and training of the individuals assigned to the engagement.
Our proposed fees below also include the availability of the members of the engagement team to assist the District in answering any accounting, auditing, and/or financial reporting technical questions, or any other questions within the scope of the audit engagement, during the engagement and throughout the year. We do not charge extra for these kinds of technical questions. However, questions or services that are not within the scope of the audit may include those services that would not impair our independence as your auditors, such as consent letters, certain agreed-upon procedures, tax-related research and inquiries, and certain other financial consulting services, and would therefore be charged at rates agreed-upon with management.

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Richie Tandoc, P.A.’s lump sum proposed cost for the annual audit services, are as follows:
Lump Sum
	Year Ending Sep 30,	  Proposed Cost 

2025	$	7,600	
2026	7,600	
2027	7,600	
2028	8,000	
2029	8,000	

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