Magic Place Community Development District
12051 Corporate Boulevard, Orlando, FL 32817; 407-723-5900 www.magicplacecdd.com

The following is the proposed agenda for the Board of Supervisors’ Meeting for the Magic Place Community Development District (“District”), scheduled to begin at 10:00 a.m. on January 6, 2020 in the offices located at the Historic Courthouse, 3 Courthouse Square, 3rd Floor Conference Room #315, Kissimmee, Florida 34741. If you have questions or comments on the Board Meeting, please contact the District Manager’s office at (407) 723-5900. A quorum consisting of at least three of the five Board Members will be confirmed prior to the start of the Board Meeting.
For those unable to attend in person, you may participate by telephone:
Call in number: 1-844-621-3956 (New) Passcode: 790 562 990 # (New)
BOARD OF SUPERVISORS’ MEETING AGENDA

Organizational Matters
Roll call to confirm a quorum
Public Comment Period (During which time any member of the public may speak on a specific agenda item before the item is considered by the Board of Supervisors.)

General Business Matters
Acceptance Letter of Resignation from Cedric Pas for Seat 4 (under separate cover)
Consideration of Replacement for Cedric Pas Seat 4 Expires November 2022
Administer Oath of Office to Newly Appointed Board Member for Seat 4
Consideration of the Minutes of the November 4, 2019 Board of Supervisors Meeting
Consideration of the Minutes of the November 4, 2019 Auditor Selection Committee Meeting
Consideration of Resolution 2020-01, Electing Officers
Consideration of Engagement letter from Grau & Associates
Review and Consideration of the ADA Compliance Agreement for Auditing Services
Ratification of Requisitions 2019-1 & 2019-2
Consideration of Funding Requests 54
Review of District Financial Statements
Other Business
Staff Reports
District Counsel
District Manager
District Engineer
Audience Comments
Supervisor Requests
Adjournment

MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT

Acceptance Letter of Resignation from Cedric Pas for Seat 4
(under separate cover)

MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT

Consideration of Replacement for Cedric Pas Seat 4 Expires November 2022

MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT

Administer Oath of Office to Newly Appointed Board Member for Seat 4

MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT
BOARD OF SUPERVISORS OATH OF OFFICE

I, 	, A CITIZEN OF THE STATE OF FLORIDA AND OF THE UNITED STATES OF AMERICA, AND BEING EMPLOYED BY OR AN OFFICER OF MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT AND A RECIPIENT OF PUBLIC FUNDS AS SUCH EMPLOYEE OR OFFICER, DO HEREBY SOLEMNLY SWEAR OR AFFIRM THAT I WILL SUPPORT THE CONSTITUTION OF THE UNITED STATES AND OF THE STATE OF FLORIDA.

Board Supervisor
ACKNOWLEDGMENT OF OATH BEING TAKEN STATE OF FLORIDA
COUNTY OF OSCEOLA

The foregoing oath was administered before me this        day of 		, 2020, by 	, who personally appeared before me, and is personally known to me or has produced 		as identification, and is the person described in and who took the aforementioned oath as a Member of the Board of Supervisors of Magic Place Community Development District and acknowledged to and before me that he/she took said oath for the purposes therein expressed.

(NOTARY SEAL)

Notary Public, State of Florida

Print Name:  	

Commission No.: 	Expires:  	

MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT

Consideration of the Minutes of the November 4, 2019 Board of Supervisors Meeting

MINUTES OF MEETING

MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS’ MEETING MINUTES
Monday, November 4, 2019
Historic Courthouse, 3 Courthouse Square, 3rd Floor Conference Room 315, Kissimmee, Florida 34741.
10:00AM

Board Members present at roll call:

Hector Lizasuain	Chairman
Nayara Longaray	Assistant Secretary
Dennis Swick	Assistant Secretary

Also Present:

Vivian Carvalho	District Manager- PFM Group Consulting, LLC	
Mark Watts	District Counsel - Cobb Cole	(via phone)	
Steve Boyd	District Engineer - Boyd Civil Engineering	(via phone)	

FIRST ORDER OF BUSINESS	Organizational Matters

Call to Order and Roll Call

Ms. Carvalho called the Magic Place Community Development District Board of Supervisors meeting to order at 10:12 a.m. Those in attendance are outlined above.

Public Comment Period

There were no members of the public present at this time.

Acceptance of Resignation from Cedric Pas

Ms. Carvalho stated that this is an item that is under separate cover however District staff have not yet received his official resignation letter so this item will be tabled.

Consideration of Replacement for Cedric Pas Seat 4 Expires November 2022.

Ms. Carvalho stated that this item will be tabled as the Board has not yet accepted Mr. Pas resignation.

SECOND ORDER OF BUSINESS	General Business Matters

Consideration of Minutes of the October 7, 2019 Board of Supervisors’ Meeting

The Board reviewed the Minutes of the October 7, 2019 Board of Supervisors’ Meeting.

On Motion by Mr. Lizasuain, second by Ms. Longaray, with all in favor, the Board of Supervisors for the Magic Place Community Development District approved the Minutes of the October 7, 2019 Board of Supervisors’ Meeting.

Consideration of Minutes of the October 7, 2019 Auditor Selection Committee Meeting

The Board reviewed the Minutes of the October 7, 2019 Auditor Selection Committee Meeting.

On Motion by Mr. Swick, second by Mr. Lizasuain, with all in favor, the Board of Supervisors for the Magic Place Community Development District approved the Minutes of the October 7, 2019 Auditor Selection Committee Meeting.

Review of Auditor Selection Committee Rankings & Selection of Auditor

Ms. Carvalho explained that the District had the Auditor Selection Committee meeting today prior to the Board Meeting. The Auditor Selection Committee ranked Grau & Associates No. 1 with a total of 100 points and Berger Toombs as No. 2 with 97.3 points. Ms. Carvalho asked for a motion to approve the recommended ranking of the Auditor Selection Committee and proceed with entering into an engagement letter with Grau & Associates.

On Motion by Mr. Lizasuain, second by Ms. Longaray, with all in favor, the Board of Supervisors for the Magic Place Community Development District approved the recommended ranking by the Auditor Selection Committee and proceed with entering into an engagement letter with Grau & Associates.

Consideration of Resolution 2020- 01, Electing Officers

Ms. Carvalho explained that the District must remove Dr. Fishkind as Treasurer from the District. She recommended that he be replaced by Ms. Glasgow. District staff will come back with a new resolution in January to address the other Board of Supervisor seat. Ms. Carvalho asked the Board to keep Ms. Lane as Assistant Treasurer, Ms. Carvalho as Secretary, Ms. Ripoll and Ms. Walden as Assistant Secretaries, Mr. Lizasuain as Chairperson, Mr. Cunha as Vice-Chairperson, and the remaining Board Members as Assistant Secretaries.

On Motion by Mr. Lizasuain, second by Mr. Swick, with all in favor, the Board of Supervisors for the Magic Place Community Development District approved Resolution 2020-01, Electing Officers, as outlined above.

Review and Consideration of the ADA Compliance Agreement for Auditing Services

Ms. Carvalho explained that during the Budget process the District had a proposal regarding quarterly audits of the websites to ensure the District is in compliance with the ADA requirements. This agreement materializes that proposal and would be in place and the proposal would be an exhibit to the agreement. She requested a motion from the Board to approve the agreement as presented.

On Motion by Ms. Longaray, second by Mr. Swick with all in favor, the Board of Supervisors for the Magic Place Community Development District approved the ADA Compliance Agreement for Auditing Services.

		Consideration	of	Funding	
Requests 49 - 53	

Ms.	
Carvalho reminded the Board that	
the District for this fiscal year	
is under	
Developer	
contribution. The District Accountant will provide a funding request to the Developer for payment of the Operation and Maintenance expenses.

On Motion by Mr. Lizasuain, second by Ms. Longaray, with all in favor, the Board of Supervisors for the Magic Place Community Development District ratified Funding Requests 49 - 53.

Review	of	District’s	Financial Position

The Board reviewed the District’s financial position. These financials are through September 30, 2019. Ms. Carvalho noted that prior to the meeting today District staff looked at the financials to see if there would be a need to amend the budget and there is none. No action was required by the Board.

THIRD ORDER OF BUSINESS	Other Business Staff Reports

District Counsel - Mr. Watts asked Mr. Boyd if he knows the timing of the first requisition preparation. Mr. Boyd stated that he is waiting for the Developer to give them the backup that they have paid to their contractor.

Mr. Lizasuain will provide the backup of the construction related infrastructure for Magic Village and Magic Place CDD.

District Manager -	Ms. Carvalho noted after a brief discussion the December meeting will be cancelled and the next meeting will be scheduled January 6, 2020.

District Engineer -	No Report

Supervisor and Audience Comments

There were no Supervisor requests and there were no members of the public present.

FOURTH ORDER OF BUSINESS	Adjournment

There was no further business to discuss. Ms. Carvalho requested a motion to adjourn.

On Motion by Mr. Lizasuain, second by Ms. Longaray, with all in favor, the November 4, 2019 Meeting of the Board of Supervisors for the Magic Place Community Development District was adjourned at 10:21 AM.

Secretary/Assistant Secretary	Chairperson /Vice Chairperson

MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT

Consideration of the Minutes of the November 4, 2019	Auditor Selection Committee Meeting

MINUTES OF MEETING

MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT AUDITOR SELECTION COMMITTEE MEETING MINUTES
Monday, November 4, 2019
Historic Courthouse, 3 Courthouse Square, 3rd Floor Conference Room 315, Kissimmee, Florida 34741.
10:00AM

Committee Members present at roll call:

Hector Lizasuain	Committee Member
Nayara Longaray	Committee Member
Dennis Swick	Committee Member

Also Present:

Vivian Carvalho	District Manager- PFM Group Consulting, LLC	
Mark Watts	District Counsel - Cobb Cole	(via phone)	
Steve Boyd	District Engineer - Boyd Civil Engineering	(via phone)	

FIRST ORDER OF BUSINESS	Call to Order and Roll Call

Ms. Carvalho called the Magic Place Community Development District Auditor Selection Committee Meeting to order at 10:06 a.m. Those in attendance are outlined above.

Public Comment Period

There were no public comments at this time.

SECOND ORDER OF BUSINESS	Review of Auditing Services Proposals
Berger, Toombs, Elam, Gaines & Frank
Grau & Associates

Ms. Carvalho explained that two companies submitted bids to provided auditing services. They were Berger Toombs and Grau & Associates.

THIRD ORDER OF BUSINESS	Ranking of Auditing Services Proposals

Ms. Carvalho explained at the last Auditor Selection Committee Meeting the Committee set the criteria to score the different Auditing Companies. Ms. Carvalho explained that when price is considered as an evaluation criteria the four previous categories are scored the same because the companies are in this industry doing auditing services for different Community Development Districts. The last criteria is price and is ranked based on a formula based on the first year, second and third year of service.

District Staff ranked the bidders as follows;
Grau & Associates was ranked No. 1 with 100 points
Berger Toombs was ranked No. 2 with 97.3 points.

Ms. Carvalho explained that the price for Grau & Associates was more reasonable than Berger Toombs. She noted that it is up to the Auditor Selection Committee if they want to accept the recommendation or take a moment to review the proposals and have a new point system. The Board reviewed and agreed with the recommendation. Ms. Carvalho requested a motion to approve Grau & Associates as No. 1 ranking with 100 points and Berger Toombs as No. 2 with
97.3 points.

On MOTION by Ms. Longaray, seconded by Mr. Swick, with all in favor, the Auditor Selection Committee approved Grau & Associates as No. 1 ranked bidder with 100 points and Berger Toombs as the No. 2 ranked bidder with 97.3 points.

FOURTH ORDER OF BUSINESS	Adjournment

There were no other questions or comments. Ms. Carvalho requested a motion to adjourn.

On MOTION by Mr. Lizasuain seconded by Ms. Longaray, with all in favor, the November 4, 2019 Auditor Selection Committee Meeting for the Magic Place Community Development District was adjourned at 10:11AM.

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2020-01, Electing Officers

RESOLUTION 2020-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT ELECTING THE OFFICERS OF THE DISTRICT, AND PROVIDING FOR AN EFFECTIVE DATE

WHEREAS, the MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT
(hereinafter the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes; and

WHEREAS, pursuant to Section 190.006(6), Florida Statutes, as soon as practicable after each election or appointment to the Board of Supervisors (the “Board”), the Board shall organize by electing one of its members as chair and by electing a secretary, and such other officers as the Board may deem necessary.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS
OF	THE	MAGIC	PLACE	COMMUNITY	DEVELOPMENT	
DISTRICT:	
Section 1.	 		is elected Chairman.	
Section 2.	 	 is elected Vice Chairman.	
Section 3.	Vivian Carvalho				is elected Secretary.	
	 	 is elected Assistant Secretary.	
	 	 is elected Assistant Secretary.	
	 	 is elected Assistant Secretary.	
	Jennifer Walden				is elected Assistant Secretary.	
	Venessa Ripoll_				is elected Assistant Secretary.	

Section 4.	Jennifer Glasgow		is elected Treasurer.

Section 5.	Amanda Lane		is elected as Assistant Treasurer.

Section 6.	All Resolutions or parts of Resolutions in conflict herewith are hereby repealed to the extent of such conflict.

Section 7.	This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED THIS 	DAY of 	, 2020

MAGIC PLACE
COMMUNITY DEVELOPMENT
ATTEST:	DISTRICT

Secretary/Assistant Secretary	Chairman/Vice-Chairman

MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT

Consideration of Engagement letter from Grau & Associates

Grau & Associates
CERTIFIED  PU BLI C AC C O U N TAN T S

951 Yamato Road• Suite 280 Boca Raton, Florida   33431 (561) 994-9299 • (800) 299-4728
Fax (561) 994-5823
www.qraucpa.c om

November 15, 2019

To Board of Supervisors
Magic Place Community Development District 12051 Corporate Blvd
Orlando, FL 32817

We are pleased to confirm our understanding of the services we are to provide Magic Place Community Development District, Osceola County, Florida ("the District") for the fiscal year ended September 30, 2019, with an option for two one-year renewals. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Magic Place Community Development District as of and for the fiscal year ended September 30, 2019 with an option for two one-year renewals. In addition, we will examine  the District's compliance with the requirements of Section 218.415 Florida Statutes .
Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI) , such as management's discussion and analysis (MD&A), to supplement the District's basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the District's RSI in accordance with auditing standards generally accepted in the United States of America . These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements , and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
The following RSI is required by generally accepted accounting principles  and will be subjected  to certain limited procedures, but will not be audited :
Management's Discussion and Analysis .
Budgetary comparison schedule
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial  statements  as a  whole.  Our audit will be conducted in accordance with auditing standards generally  accepted in the United States of America  and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller  General  of the United States,  and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District's financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs, If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely  to describe  the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering  the District's  internal  control and compliance. The paragraph will also state that the report is not suitable for any other purpose . If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and  those charged with governance that an audit in accordance with U.S. generally accepted  auditing  standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements .

Magic Place Community Development District	2

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

Magic Place Community Development District	3

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

Magic Place Community Development District	4

Our fee for these services will not exceed $2,800 for the September 30, 2019 audit.  The fees for fiscal year 2020 and 2021 will not exceed $2,900 and $3,000, respectively, unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued.

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

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

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

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

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

We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2016 peer review report accompanies this letter.

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

Very truly yours , Grau & Associates

Antonio J Grau

RESPONSE:
This letter correctly sets forth the understanding of Magic Place Community Development District.

By:	T i  tle:_    _    _    _    _    _    _    _    _    _    _    _    _    _    _    _    _    _    _    _
Date:   	

_AIC PA_,,"

PEER REVIEW PROGRAM
is proud to present this
Certificate of Recognition
to

Grau & Associates

For having a system of quality control for its accounting and auditing practice in effect for the year ended June 30, _Q 16 which has been designed to me'e t the requirements of the quality control standards
for an accounting and audhi ng practice established by the AICPA and which was complied with during the year then ended to provide the firm with reasonable assurance of conforming with professional standards.

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MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT

Review and Consideration of the ADA Compliance Agreement for Auditing Services

AGREEMENT BETWEEN THE MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT AND NEWAGETUTORS LLC, D/B/A VGLOBALTECH, FOR WEBSITE AUDITING, REMEDIATION, AND MAINTENANCE SERVICES

THIS AGREEMENT (this "Agreement") is entered into as of this 	day of 	, 2020, by and between:
MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT, a local unit of
special-purpose government, established and existing pursuant to Chapter 190, Florida Statutes, with a mailing address of 12051 Corporate Boulevard, Orlando, Florida 32817 (the "District"), and
NEWAGETUTORS LLC, D/B/A VGLOBALTECH, a Florida limited liability company, with a mailing address of 636 Fanning Drive, Winter Springs, Florida 32708 ("Contractor").

RECITALS
WHEREAS, the District is a local unit of special-purpose government, created and existing pursuant to Chapter 190, Florida Statutes; and
WHEREAS, pursuant to section 189.069, Florida Statutes, the District must maintain an official website containing, at minimum, the statutorily required information (“Website”); and
WHEREAS, the District has a need to obtain a qualified independent contractor to perform audits of the Website to ensure compliance with the accessibility requirements of Title II of the Americans with Disabilities Act (“ADA”) based on federally recommended ADA best practices for state and local governments as promulgated by federal law and rulemaking, including but not limited to Web Content Accessibility Guidelines 2.0 and 2.1 Level AA, as the same may be amended and updated from time to time (as amended and updated from time to time, “WCAG”), and to remediate or otherwise convert the Website and to routinely audit the same to ensure continued compliance with the WCAG, and to perform ongoing maintenance of the website, all as more particularly described herein and in the proposal attached hereto as Exhibit A and made a part herein (together, the “Services”); and
WHEREAS, Contractor represents and warrants to the District that it is qualified, willing and capable of providing the Services; and
WHEREAS, the District and Contractor desire to enter into this Agreement for the purposes stated herein and the District and Contractor warrant and agree that they have all right, power and authority to enter into and be bound by this Agreement.
NOW, THEREFORE, in consideration of the recitals, agreements and mutual covenants contained herein, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged by the parties, the parties agree as follows:
SECTION 1. RECITALS. The recitals stated above are true and correct and by this reference are incorporated herein and form a material part of this Agreement.

SECTION 2. SCOPE OF WORK. Contractor shall provide Services in accordance with the terms provided in this Agreement and in Exhibit A. Specifically, Services include the following:

MAINTENANCE. Contractor shall provide an ongoing maintenance of the Website to ensure continued compliance with WCAG. Specifically, Contractor shall:
perform quarterly technological and human audits (four times per year) per the Florida Insurance Alliance guidelines, which may be amended or updated from time to time, and provide full audit reports of compliance status, including recommended actions to remedy the findings, if any. Performance of audits shall be conducted by Contractor and its subcontractor, as may be necessary;
remediate any insufficiencies found as a result of technological and human audits, including but not limited to performing full compliance checks, automated testing, screen magnifier and reader testing;
provide Contractor’s ADA compliance shield(s), such as the Digital Asset Technical Compliance Seal and the Human Audit Seal, which shall renew on a quarterly basis, for display and use on the Website;
ensure that the Website and any new content uploaded to the Website is compliant with WCAG and other federally recommended guidelines; and
provide all Services described in Exhibit A and any and all other effort reasonably necessary to allow the District to receive the maximum benefit of the Services contemplated by this Agreement and Exhibit A.

The District and Contractor understand and acknowledge that the Services are in addition to Contractor’s previously provided remediation services, which included the conversion of the Website into an ADA compliant format in accordance with WCAG and other federally recommended guidelines, as may be amended from time to time, and continued provision of website accessibility policy demonstrating commitment to accessibility for persons with disabilities. Furthermore, the District and Contractor understand and agree that maintenance services provided in this Section are in addition to any other maintenance service obligations Contractor may have, either directly with the District or with PFM Group Consulting LLC, including but not limited to providing assistive support via regularly corresponding with the District staff regarding remediation of existing or new documents, providing updates to the Website, remediating new documents identified by the District to accessible formats for assistive technologies, including but not limited to new agenda materials, and providing recommendations of remedial actions, as needed.

ADDITIONAL SERVICES. In the event the District desires additional work or services provided in this subsection or otherwise, Contractor agrees to negotiate in good faith to undertake such additional work or services. Upon successful negotiation regarding the terms of the additional work, including scope and compensation, the parties shall agree in writing to a work order, addendum, addenda, or change order to this Agreement prior to commencement of any such additional work. The following is a non-exhaustive list of possible additional services that the District may request of Contractor:

performing additional technical and human audit(s) of the Website;
providing a point of contact to respond to public’s requests for Website accommodation;
converting documents for public records requests received by the District;
providing any other ADA recommended compliance services requested by the District that Contractor is capable of performing.

Contractor shall be solely responsible for the means, manner and methods by which its duties, obligations and responsibilities are met to the satisfaction of the District and in accordance with this Agreement. Contractor shall use industry best practices and procedures when carrying out the Services.

SECTION 3. COMPENSATION. As compensation for the Services, the District agrees to pay Contractor in accordance with the following terms:

MAINTENANCE. For Contractor’s performance of the Services, the District shall pay One Thousand Two Hundred Dollars ($1,200.00) per year, payable in quarterly installments of Three Hundred Dollars ($300.00) after each quarterly audit event has been completed.
INVOICES; PAYMENT. Contractor shall maintain records conforming to usual accounting practices. Further, Contractor shall render each invoice to the District in writing, which shall be delivered promptly upon completion of each Service. Each invoice shall contain, at a minimum, the District’s name, Contractor’s name, the invoice date, an invoice number, an itemized listing of all costs billed on each invoice with a sufficient description of each allowing the District to approve each cost, the time frame within which the Services were provided, and the address or bank information to which payment is to be remitted. Consistent with Florida’s Prompt Payment Act, section 218.70, et al., Florida Statutes, the invoices shall be due and payable within forty-five (45) days of receipt by the District.
SECTION 4.	TERM AND TERMINATION.

TERM. This Agreement shall become effective upon the date and year first written above and shall be in effect until terminated by either party in accordance with the terms of this Agreement.
TERMINATION. The District agrees that Contractor may terminate this Agreement for cause by providing sixty (60) days’ written notice of termination to the District; provided, however, that the District shall be provided a reasonable opportunity to cure any failure under this Agreement. Contractor agrees that the District may terminate this Agreement immediately for cause by providing written notice of termination to Contractor. Contractor agrees that the District may terminate this Agreement without cause; provided that the District shall provide thirty (30) days’ written notice of termination without cause. Upon any termination of this Agreement, Contractor shall be entitled to payment for all Services rendered up until the effective termination of this Agreement, subject to whatever claims or offsets the District may have against Contractor as the sole means of recovery for termination.

SECTION 5.	REPRESENTATIONS,	WARRANTIES	AND	COVENANTS.	Contractor
represents, warrants, and covenants that (a) the Services will conform to the requirements provided in Section 2 herein and Exhibit A; (b) the Services shall be performed by qualified personnel in a professional, prompt, diligent, good, safe and workmanlike manner in accordance with all laws, industry standards, and all applicable ADA and other website accessibility compliance standards, including but not limited to WCAG and other federally recommended guidelines, as may be amended from time to time; and (c) neither the Services nor any product provided by Contractor shall infringe, misappropriate, or otherwise violate the intellectual property rights of any third- party. To the extent that any defects are found and reported to the Contractor, the Contractor shall correct such defects within thirty (30) days.
SECTION 6.	INTELLECTUAL PROPERTY.
CONTRACTOR MATERIALS. Except as provided herein, Contractor shall retain all right, title, and interest in and to (i) all patents, trademarks, service marks, copyrights, and other intellectual property or proprietary rights of Contractor used in or otherwise associated with the Services, and other materials provided to the District hereunder; and (ii) all trade secrets, technical specifications and data to the extent they are intellectual property, and inventions which are authored, conceived, devised, developed, reduced to practice, or otherwise performed by Contractor which arise out of Contractor’s performance of the Services, none of which shall be deemed a "work made for hire" under the Copyright Act of 1976 (collectively, "Contractor Materials"), and nothing contained herein shall be construed to restrict, impair, transfer, license, convey, or otherwise alter or deprive Contractor of any of its intellectual property and proprietary interests associated therewith. Subject to the foregoing, Contractor grants to the District a non- exclusive, non-transferable worldwide perpetual limited right and license to access and use the Contractor Materials in connection with the ordinary and intended use by the District as contemplated in this Agreement, including viewing, downloading and printing the Contractor Materials for the District’s use, and without in any case removing Contractor’s copyright, trademark or other intellectual property ownership notices.
THE DISTRICT MATERIALS; PUBLICITY AND TRADEMARKS. The District shall own the Website, domain name, all e-mail addresses, and all website and e-mail content, under all circumstances. In the event of a termination of this Agreement for any reason, Contractor shall take all necessary steps to transfer, or otherwise allow the District to retain, such website, domain name, e-mail addresses and content of the same. Additionally, to the extent applicable, Contractor shall take commercially reasonable precautions consistent with industry standards to protect confidential information, including, e.g., credit card information and other sensitive information protected under Florida’s Public Records Laws. Contractor shall immediately notify the District of any breach or loss of data, and take such steps as are reasonably necessary to address any such issue. Except as provided herein, the District shall retain all right, title, and interest in and to all intellectual property of the District provided or made available to the Contractor in connection with Contractor’s Services (collectively, "District Materials") and nothing contained herein shall be construed to restrict, impair, transfer, license, convey, or otherwise alter or deprive the District of any of its intellectual property or other proprietary interests associated therewith, if any. Subject to the foregoing, the District grants to Contractor a non-exclusive, non-transferable worldwide limited right and license to access and use such District Materials in connection with the provision of the Services as contemplated by this Agreement. Further, the District permits Contractor to

identify the District as a customer of Contractor in Contractor’s marketing materials (including using the District’s name and logo for such limited purposes).

The District further acknowledges and agrees that for Contractor to perform the Services, it must, in some cases, give Contractor remote access to areas behind log-ins that are to be audited hereunder, including, without limitation to content management systems and/or servers (collectively, “System”), and agrees that it will furnish to Contractor all necessary information and/or user names and passwords required to do so. Contractor agrees to follow commercially reasonable security policies for accessing the District’s System including any specific security procedures as may be communicated to Contractor by the District prior to Contractor accessing the System. Contractor shall on its own or through coordination with the District’s Website provider, create a back-up copy of all data that may be affected by Contractor’s access to the System.

RIGHT TO DISPLAY CONTRACTOR’S COMPLIANCE SHIELD / ACCESSIBILITY POLICY. Pursuant to this Agreement, the Contractor shall provide the District with applicable Compliance Shield(s) and customized accessibility policy, which the District shall display on its Websites and web applications. The District is expressly prohibited from using the compliance shield(s) for any purpose not specifically authorized by this Agreement, and in no event may use such compliance shields for or on behalf of any other party or in connection with any domain name and/or organization name other than those being scanned or serviced in connection with the Services.

SECTION 7.  PUBLIC RECORDS.  Contractor understands and agrees that all documents   or on-line content of any kind provided to the District in connection with this Agreement may be public records, and, accordingly, Contractor agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to section 119.0701, Florida Statutes. Contractor acknowledges that the designated public records custodian for the District is Victoria Martinez (“Public Records Custodian”). Among other requirements and to the extent applicable by law, Contractor shall 1) keep and maintain public records required by the District to perform the Work; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Contractor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Contractor’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Contractor, Contractor shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF	CONTRACTOR	HAS	QUESTIONS	REGARDING	THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO

CONTRACTOR’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT (407) 723-5900, MARTINEZV@PFM.COM, OR AT 12051 CORPORATE BOULEVARD, ORLANDO, FLORIDA, 32817.
SECTION 8. INDEMNITY.
Contractor agrees to defend, indemnify, and hold harmless the District and its officers, agents, staff, employees, successors, assigns, members, affiliates, or representatives from any and all liability, claims, actions, suits, liens, demands, costs, interest, expenses, damages, penalties, fines, or judgments against the District, or loss or damage, whether monetary or otherwise, arising out of, wholly or in part by, or in connection with the Services to be performed by Contractor, its subcontractors, its employees and agents (including, but not limited to Lighthouse Central Florida, Inc., or any other company or individual performing human audits as required by Section 2 of this Agreement) in connection with this Agreement, including litigation, mediation, arbitration, appellate, or settlement proceedings with respect thereto. This specifically includes a lawsuit based on lack of ADA compliance or other website compliance insufficiencies. Additionally, nothing in this Agreement requires Contractor to indemnify the District for the District’s percentage of fault if the District is adjudged to be more than 50% at fault for any claims against the District and Contractor as jointly liable parties; however, Contractor shall indemnify the District for any and all percentage of fault attributable to Contractor for claims against the District, regardless of whether the District is adjudged to be more or less than 50% at fault. Contractor further agrees that nothing herein shall constitute or be construed as a waiver of the District's limitations on liability contained in section 768.28, Florida Statutes, or other statute.
Obligations under this Section shall include the payment of all settlements, judgments, damages, liquidated damages, penalties, fines, forfeitures, back pay awards, court costs, arbitration and/or mediation costs, litigation expenses, reasonable attorneys’ fees, paralegal fees (incurred in court, out of court, on appeal, or in bankruptcy proceedings), and any interest accrued against the District, all as actually incurred.
In the event that Contractor assigns its obligations under this Agreement to a third party, Contractor acknowledges and agrees that Contractor shall require such third party to provide indemnification to the District consistent with the requirements of this Section 8.
SECTION 9.   SCRUTINIZED COMPANIES STATEMENT.   Contractor certifies that it is not in violation of section 287.135, Florida Statutes, and is not prohibited from doing business with the District under Florida law, including but not limited to Scrutinized Companies with Activities in Sudan List or Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List. If Contractor is found to have submitted a false statement, has been placed on the Scrutinized Companies with Activities in Sudan List or the Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List, or has been engaged in business operations in Cuba or Syria, or is now or in the future on the Scrutinized Companies that Boycott Israel List, or engaged in a boycott of Israel, the District may immediately terminate the Contract.

SECTION 10. GENERAL PROVISIONS.

CONFLICTS. The terms of this Agreement and Exhibit A are intended to complement each other, and to the  extent  they  conflict,  the  terms  of  Exhibit  A  shall  control only to the extent that such provisions  provide clarifications  on Services  and materials to be provided by Contractor pursuant to Exhibit A; in all other respects, the provisions of this Agreement shall control.
AUTHORIZATION. The execution of this Agreement has been duly authorized by the appropriate body or official of the District and Contractor, both the District and Contractor have complied with all the requirements of law, and both the District and Contractor have full power and authority to comply with the terms and provisions of this Agreement.
INDEPENDENT CONTRACTOR. It is understood and agreed that at all times the relationship of Contractor and its employees, agents, successors, assigns or anyone directly or indirectly employed by Contractor to the District is the relationship of an independent contractor and not that of an employee, agent, joint-venturer, or partner of the District. Nothing in this Agreement shall be interpreted or construed as creating or establishing the relationship of employer and employee between the District and Contractor or any of its employees, agents, successors, assigns or anyone directly or indirectly employed by Contractor. The parties acknowledge that Contractor is not an employee for state or federal tax purposes. Contractor shall hire and pay all of Contractor’s or its employees, agents, successors, assigns or anyone directly or indirectly employed by Contractor, all of whom shall be employees of Contractor and not employees of the District and at all times entirely under Contractor’s supervision, direction, and control.

In particular, the District will not: i) withhold FICA (Social Security) from Contractor’s payments; ii) make state or federal unemployment insurance contributions on Contractor’s behalf;
iii) withhold state or federal income tax from payment to Contractor; iv) make disability insurance contributions on behalf of Contractor; or v) obtain workers’ compensation insurance on behalf of Contractor.

DISPUTE RESOLUTION. Before initiating any legal claim or action (except with respect to equitable relief), the parties agree to attempt in good faith to settle any dispute, controversy, or claim arising out of or related to this Agreement or the Services (collectively, "Dispute") through discussions which shall be initiated upon written notice of a Dispute by either party to the other. If the parties cannot resolve the Dispute within ten (10) business days, then the parties shall attempt to settle the Dispute by mediation. If mediation is unsuccessful, the parties may then proceed to filing a claim in the appropriate jurisdictional court in accordance with this Agreement. In the event that either party is required to enforce this Agreement by court proceedings or otherwise, then the parties agree that the substantially prevailing party shall be entitled to recover from the other all fees and costs incurred, including reasonable attorneys’ fees, paralegal fees, expert witness fees, and costs for trial, alternative dispute resolution, or appellate proceedings.
APPLICABLE LAW AND VENUE. This Agreement shall be governed by and construed in accordance with the laws of the State of Florida without reference to the principles of conflict of laws. Except for actions seeking injunctive relief (which may be brought in any appropriate jurisdiction), suits under this agreement shall only be brought in a court of competent jurisdiction in the county of Osceola, Florida. This choice of venue is intended by the parties to be

mandatory and not permissive in nature, and to preclude the possibility of litigation between the parties with respect to, or arising out of, this Agreement in any jurisdiction other than that specified in this Section. The District and Contractor waive any right they may have to assert the doctrine of forum non conveniens or similar doctrine, or to object to venue with respect to any proceeding brought in accordance with this Section.
LIMITATIONS ON GOVERNMENTAL LIABILITY. Nothing in this Agreement shall be deemed as a waiver of immunity or limits of liability of the District beyond any statutory limited waiver of immunity or limits of liability which may have been adopted by the Florida Legislature in section 768.28, Florida Statutes, or other statute, and nothing in this Agreement shall inure to the benefit of any third party for the purpose of allowing any claim which would otherwise be barred under the Doctrine of Sovereign Immunity or by operation of law.
THIRD-PARTY BENEFICIARIES. This Agreement is solely for the benefit of the District and Contractor and no right or cause of action shall accrue upon or by reason to or for the benefit of any third party not a formal party to this Agreement. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the District and Contractor any right, remedy, or claim under or by reason of this Agreement or any of the provisions or conditions of this Agreement; and all of the provisions, representations, covenants, and conditions contained in this Agreement shall inure to the sole benefit of and shall be binding upon the District and Contractor and their respective representatives, successors, and assigns.
DEFAULT AND PROTECTION AGAINST THIRD-PARTY INTERFERENCE. A default by either party under this Agreement shall entitle the other to all remedies available at law or in equity, which may include, but not be limited to, the right of actual damages and/or specific performance. The District shall be solely responsible for enforcing its rights under this Agreement against any interfering third party. Nothing contained in this Agreement shall limit or impair the District’s right to protect its rights from interference by a third-party to this Agreement.
NOTICES. All notices, requests, consents, and other communications under this Agreement (“Notice” or “Notices”) shall be in writing and shall be delivered, mailed by Overnight Delivery or First Class Mail, postage prepaid, to the parties, as follows:
If to Contractor:	NewAgeTutors LLC
d/b/a VGlobalTech 636 Fanning Drive
Winter Springs, Florida 32708 Attn: Vaibhav V. Joshi

If to District:	Magic Place Community Development District
12051 Corporate Boulevard
Orlando, Florida 32817 Attn: District Manager
With a copy to:	Cobb Cole
231 N. Woodland Blvd. Deland, FL 32720

Attn:  District Counsel
Except as otherwise provided in this Agreement, any Notice shall be deemed received only upon actual delivery at the address set forth above. Notices delivered after 5:00 p.m. (at the place of delivery) or on a non-business day, shall be deemed received on the next business day. If any time for giving Notice contained in this Agreement would otherwise expire on a non-business day, the Notice period shall be extended to the next succeeding business day. Saturdays, Sundays, and legal holidays recognized by the United States government shall not be regarded as business days. Counsel for the District and counsel for Contractor may deliver Notice on behalf of the District and Contractor. Any party or other person to whom Notices are to be sent or copied may notify the other parties and addressees of any change in name or address to which Notices shall be sent by providing the same on five (5) days’ written notice to the parties and addressees set forth herein.
ENTIRE AGREEMENT. This Agreement, together with Exhibit A, sets forth the entire agreement of the parties, and supersedes any prior agreements or statements with respect to the subject matter hereof. No provision of this Agreement may be amended, waived or modified unless the same is set forth in writing and signed by each of the Parties to this Agreement, or their respective successors or assigns.
SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Agreement shall not affect the validity or enforceability of the remaining portions of this Agreement, or any part of this Agreement not held to be invalid or unenforceable.
ASSIGNMENT. Neither the District nor Contractor may assign this Agreement without the prior written consent of the other. Any purported assignment without such consent shall be null and void.
AMENDMENTS. This Agreement may be amended or modified only by a written instrument duly executed by both parties.
FORCE MAJEURE. If either party is prevented from performing any of its obligations under this Agreement due to any cause beyond the party's reasonable control, including, without limitations, an “act of God,” fire, flood, war, strike, government regulation, civil or military authority, acts or omissions of transmitters, utilities, providers or hackers, the time for that party's performance will be extended for the period of the delay or inability to perform due to such occurrence.
SURVIVAL. In addition to such other provisions hereof which, by their terms, survive any termination or expiration of this Agreement, Section 5 (Representations, Warranties and Covenants), Section 6 (Intellectual Property), Section 7 (Public Records), Section 8 (Indemnity), and Section 10 (General Provisions) shall survive any termination or expiration of this Agreement.
WAIVER. No breach of any term of this Agreement shall be deemed waived unless expressly waived in writing by the party who might assert such breach. Any failure or delay by either party to exercise any right, power, or privilege under this Agreement shall not be deemed a waiver of any such right, power, or privilege under this Agreement on that or any subsequent occasion. Any waiver by either party, whether express or implied, of any provision of this Agreement, any waiver of default, or any course of dealing hereunder, shall not affect such party’s

right to thereafter enforce such provision or to exercise any right or remedy in the event of any other default or breach, whether or not similar.
COUNTERPARTS. This instrument may be executed in any number of counterparts, each of which, when executed and delivered, shall constitute an original, and such counterparts together shall constitute one and the same instrument. Signature and acknowledgement pages, if any, may be detached from the counterparts and attached to a single copy of this document to physically form one document.
ARM’S LENGTH TRANSACTION. This Agreement has been negotiated fully between the parties as an arm’s length transaction. Both parties participated fully in the preparation of this Agreement and received the advice of counsel. In case of a Dispute concerning the interpretation of any provision of this Agreement, both parties are deemed to have drafted, chosen, and selected the language, and the doubtful language will not be interpreted or construed against either party.
DESCRIPTIVE HEADINGS. The descriptive headings in this Agreement are for convenience only and shall not control nor affect the meaning or construction of any of the provisions of this Agreement.

[SIGNATURES ON NEXT PAGE]

IN WITNESS WHEREOF, the parties have, by their duly authorized representatives, executed this Agreement as of the date and year first set forth above.

ATTEST:	MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT

Secretary	Chairperson, Board of Supervisors

WITNESS:	NEWAGETUTORS LLC, D/B/A
VGLOBALTECH, a Florida limited liability company

Print Name:	By: Vaibhav V. Joshi, Owner

Exhibit A:	Proposal for Services

Exhibit A Proposal for Service

MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT

Ratification of Requisitions 2019-1 & 2019-2

MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT

The undersigned, an Authorized Officer of the Magic Place Community Development District (the "District") hereby submits the following  requisition  for disbursement  under  and pursuant to the terms of the Master Trust Indenture from the District to U.S. Bank National  Association as trustee (the "Trustee"), dated as of September 1, 2019 (the "Master Indenture"), as supplemented by the First Supplemental Trust Indenture from the District  to  the  Trustee, dated as of September 1, 2019 (the "First Supplemental Indenture" and, together with the Master Indenture, the "Indenture"), (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 1
Name of Payee: 4P Development, LLC
Amount Payable: $2,512,633.20
Payment  Instructions:  See Attached  Wire Instructions

The undersigned hereby certifies that obligations in the stated amount set forth above have been incurred by the District, that each disbursement set forth above is a  proper  charge against the 2019 Acquisition and Construction Account, that each disbursement  set  forth above was incurred in connection with the acquisition and construction  of the 2019  Project  and each represents a Costs of the 2019 Project, and has not previously been paid.
The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.
No event has occurred and is continuing which constitutes an Event of Default, as defined by the Indenture, or would constitute and Event of Default but for the requirement that notice be given or time elapse or both.
The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.
Attached hereto are originals of appraisals, invoice(s) from the vender  of  the  property acquired or services rendered with respect to which disbursement is hereby requested.

MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT

Authorized Officer

Date:    	

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE AND CAPITALIZED INTEREST REQUESTS ONLY

The undersigned Consulting Engineer hereby certifies that this disbursement is for a Costs of the 2019 Project and: (i) is consistent with the applicable acquisition or construction contract;
(ii) is consistent with the plans and specifications for the portion of the 2019 Project  with respect to which such disbursement is being made; (iii) the amount  to be paid by the District  for any interest in real property which is the subject of this requisition is equal to  or less than the appraised value thereof, based on an appraisal by the District's appraiser; (iv) such component of the 2019 Project is owned by the District, is located on public property or within public rights of way or easements and is accessible by the general public; and (v) is consistent with the report of the District Engineer  as such report shall have been amended  or modified  on the date hereof.

----.[Uoft-norized Officer

Date:	{\  L'-(. �	.2D(1

Domestic (within US) Wire Transfer Information

Company Name and Address:	4P Development, LLC
121 South Orange Ave., Suite 850
Orlando, FL 32801

Bank  Name and Address:	JPMorgan Chase Bank, N.A.
P O Box 182051
Columbus, OH 43218- 2051

Routing # for wire transfer: Bank Account #:

3

Backup Detail for Requisition #1

Summary of Payments	Total Payments included in
this Requisition	
Boyd Civil Engineering Inc	127,908 .92	
Canin Associates	39,172.52	
Deva Seereeram PHD, PE, LLC	55,960.00	
Duke Energy	51,290 .29	
JMHC, Inc.	2,217,315.26	
Poulos & Bennett LLC	9,386.21	
Traffic Planning and Design INC	11,600.00	
TOTAL	2,512,633.20	

Breakdown of Payments

Payee	
Description	
Contract	
Invoice	
Date	Previouslly Paid by 4P
Development	
Boyd Civil Engineering Inc	Civil Engineering	1068000	01553	42864	$	2,362.50	
Boyd Civil Engineering Inc	Civil Engineering	1068000	01579	6/1/2017	$	350.00	
Boyd Civil Engineering Inc	Civil Engineering	1068000	01849	4/9/2018	$	3,455.48	
Boyd Civil Engineering Inc	Civil Engineering	1068000	01883	5/4/2018	$	823.72	
Boyd Civil Engineering Inc	Civil Engineering	1068003	01921	5/31/2018	$	4,270.34	
Boyd Civil Engineering Inc	Civil Engineering	1068003	01956	7/3/2018	$	4,086.68	
Boyd Civil Engineering Inc	Civil Engineering	1068003	01977	8/2/2018	$	14,518.06	
Boyd Civil Engineering Inc	Civil Engineering	1068003	02023	9/4/2018	$	16,419.19	
Boyd Civil Engineering Inc	Civil Engineering	1068003	02059	10/5/2018	$	20,299.94	
Boyd Civil Engineering Inc	Civil Engineering	1068003	02092	11/5/2018	$	2,392.15	
Boyd Civil Engineering Inc	Civil Engineering	1068003	02129	12/18/2018	$	1,336.00	
Boyd Civil Engineering Inc	Civil Engineering	1068003	02141	1/15/2019	$	1,320.57	
Boyd Civil Engineering Inc	Civil Engineering	1068003	02171	2/12/2019	$	2,442.87	
Boyd Civil Engineering Inc	Civil Engineering	1068003	02210	3/11/2019	$	1,365.00	
Boyd Civil Engineering Inc	Civil Engineering	1068003	02238	4/5/2019	$	5,457.80	
Boyd Civil Engineering Inc	Civil Engineering	1068003	02259	5/1/2019	$	7,260.22	
Boyd Civil Engineering Inc	Civil Engineering	1068004	02311	6/10/2019	$	10,196.00	
Boyd Civil Engineering Inc	Civil Engineering	1068003	02304	6/10/2019	$	12,962.76	
Boyd Civil Engineering Inc	Civil Engineering	1068004	02327	7/2/2019	$	8,555.29	
Boyd Civil Engineering Inc	Civil Engineering	1068004	02369	8/1/2019	$	2,920.00	
Boyd Civil Engineering Inc	Civil Engineering	1068003	02442	10/8/2019	$	5,114.35	
Canin Associates	Landscape Architecture	218-059-10	218059.l ORET	12/10/2018	$	5,000.00	
Canin Associates	Landscape Architecture	218-059-10	96036	1/23/2019	$	550.00	
Canin Associates	Landscape Architecture	218-059-10	96080	3/2/2019	$	13,410.70	
Canin Associates	Landscape Architecture	218-059-10	96000	3/4/2019	$	9,989.36	
Canin Associates	Landscape Architecture	218-059-10	96168	5/23/2019	$	6,804.00	
Canin Associates	Landscape Architecture	218-059-10	96232	7/26/2019	$	3,418.46	
Deva Seereeram PHD, PE, LLC	Consulting Geotechnical Engineer 15-899.01	AUG17G-02	11/1/2017	$	3,800.00	
Deva Seereeram PHD, PE, LLC	Consulting Geotechnical Engineer 15-899.01	SEP17G-13	11/1/2017	$	200.00	
Deva Seereeram PHD, PE, LLC	Consulting Geotechnical Engineer 15-899.01	MAY18G-20	10/22/2018	$	36,325.00	
Deva Seereeram PHD, PE, LLC	Consulting Geotechnical Engineer 15-899.01	OCT18G-29	12/21/2018	$	6,800.00	
Deva Seereeram PHD, PE, LLC	Consulting Geotechnical Engineer 15-899 .01	FEB1 9G-03	2/12/2019	$	1,400.00	
Deva Seereeram PHD, PE, LLC	Consulting Geotechnical Engineer 15-899.01	APR19G-08	4/29/2019	$	7,435.00	
Duke Energy	Power contribution for Lift Station 0	F3236717201	8/3/2019	$	51,290.29	
JMHC, Inc.	Site Work	21804	App 1	7/1/2018	$	43,197.30	
JMHC, Inc.	Site Work	21804	App2	7/25/2018	$	43,737.77	
JMHC, Inc.	Site Work	21804	App3	8/25/2018	$	142,003.87	
JMHC, Inc.	Site Work	21804	App4	9/25/2018	$	30,467.70	

JMHC, Inc.	Site Work	21804	App S	11/27/2018	$	46,910.48	
JMHC, Inc .	Site Work	21804	App 6	1/2/2019	$	288,461.47	
JMHC, Inc .	Site Work	21804	App 7	2/6/2019	$	49S,40 2.86	
JMHC, Inc .	Site Work	21804	App8	3/4/2019	$	148,289.S7	
JMHC, Inc.	Site Work	21804	App9	4/10/2019	$	416,315.56	
JMHC, Inc .	Site Work	21804	App 10	4/25/2019	$	197,654.31	
JMHC, Inc .	Site Work	21804	App 11	6/24/2019	$	79,134.53	
JMHC, Inc .	Site Work	21804	App 12	6/25/2019	$	72,969.21	
JMHC, Inc.	Site Work	21804	App 13	7/25/2019	$	28,953.00	
JMHC, Inc .	Site Work	21804	App 14	9/4/2019	$	14,946.75	
JMHC, Inc .	Site Work	21804	App 15	10/21/2019	$	51,145 .88	
JMHC, Inc .	Site Work	21701	App 1	10/25/2017	$	8,302.50	
JMHC, Inc .	Site Work	21701	App 2	12/4/2017	$	59,766.75	
JMHC, Inc .	Site Work	21701	App3	12/25/2017	$	15,574.50	
JMHC, Inc.	Site Work	21701	App4	1/25/2018	$	11,772.50	
JMHC, Inc .	Site Work	21701	App5	1/25/2018	$	22,308.75	
Poulos & Bennett LLC	Environmental Permit/Plan/Desig 0	14-121(24)	1/11/2017	$	258.75	
Poulos & Bennett LLC	Envi ronmental Permit/Plan/Desig 0	14-121(25)	1/31/2017	$	1,702.50	
Poulos & Bennett LLC	Environmental Permit/Plan/Desig 0	14-121(26)	8/31/2017	$	450.00	
Poulos & Bennett LLC	Environmental Permit/Plan/Desig 0	14-121(27)	9/27/2017	$	1,343.75	
Poulos & Bennett LLC	Environmental Permit/Plan/Desig 0	14-121(28)	10/31/2017	$	406.10	
Poulos & Bennett LLC	Environmental Permit/Plan/Desig 0	14-121(29)	1/1/2018	$	488.75	
Poulos & Bennett LLC	Environmental Permit/ Plan/ Desig 0	14-121(30)	1/1/2018	$	115.00	
Poulos & Bennett LLC	Environmental Permit/Plan/Desig 0	14-121(32)	1/31/2018	$	2,639.64	
Poulos & Bennett LLC	Environmental Permit/Plan/Desig 0	14-121 (30)	1/31/2018	$	115.00	
Poulos & Bennett LLC	Environmental Permit/Plan/Desig 0	14-121(33)	2/28/2018	$	1,252.76	
Poulos & Bennett LLC	Environmental Permit/Plan/Desig 0	14-121(34)	4/30/2018	$	288.76	
Poulos & Bennett LLC	Environmental Permit/Plan/Desig 0	14-121(35)	5/22/2018	$	325.20	
Traffic Planning and Design INC	Consult i ng Traffic Planning	0	8963	4/10/2017	$	4,900.00	
Traffic Planning and Design INC	Consulting Traffic Planning	0	9338	8/6/2018	$	5,500.00	
Traffic Planning and Design INC	Consulting Traffic Planning	0	9363	9/7/2018	$	1,200.00	

TOTAL				$	2,512,633.20	

MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT

The undersigned, an Authorized Officer of the Magic Place Community Development District (the "District") hereby submits the following  requisition  for disbursement  under  and pursuant to the terms of the Master Trust Indenture from the District to U.S. Bank National Association  as trustee (the "Trustee"), dated as of September 1, 2019 (the "Master Indenture"), as supplemented by the First Supplemental Trust Indenture from the District  to  the  Trustee, dated as of September 1, 2019 (the "First Supplemental Indenture" and, together with the Master Indenture, the "Indenture"), (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 2
Name of Payee: Magic Village 3 LLC
Amount Payable: $2,600,814.08
Payment Instructions: See Attached Wire Instructions

The undersigned hereby certifies that obligations in the stated amount set forth above have been incurred by the District, that each disbursement set forth above is a  proper  charge against the 2019 Acquisition and Construction Account, that each disbursement  set  forth above was incurred in connection with the acquisition  and construction  of the  2019 Project and each represents a Costs of the 2019 Project, and has not previously been paid.
The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.
No event has occurred and is continuing which constitutes an Event of Default, as defined by the Indenture, or would constitute and Event of Default but for the requirement that notice be given or time elapse or both.
The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.
Attached hereto are originals of appraisals, invoice(s) from the vender  of  the  property acquired or services rendered with respect to which disbursement is hereby requested.

MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT

Authorized Officer

Date:    	

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE AND CAPITALIZED INTEREST REQUESTS ONLY

The undersigned Consulting Engineer hereby certifies that this disbursement is for a Costs of the 2019 Project and: (i) is consistent with the applicable acquisition or construction contract;
(ii) is consistent with the plans and specifications for the portion of the 2019 Project  with respect to which such disbursement is being made; (iii) the amount  to  be paid by the District for any interest in real property which is the subject of this requisition is equal to or less than  the appraised value thereof, based on an appraisal by the District's appraiser; (iv) such component of the 2019 Project is owned by the District, is located on public property or within public rights of way or easements and is accessible by the general public; and (v) is consistent with the report of the District Engineer as such report shall  have been  amended  or modified on the date hereof.

Boyd Civil Engineering

Date:

Domestic (within US) Wire Transfer Information

Company Name and Address:	Magic Village 3 LLC
121 South Orange Ave., Suite 850
Orlando, FL 32801

Bank  Name and Address:	JPMorgan Chase Bank, N.A.
P O Box 182051
Columbus, OH 43218- 2051

Routing # for wire transfer: Bank Account #:

3

Magic Place COD
Backup Detail for Requisition #2

Summary of Payments

Total Payments included in this Requisition

Allstate Paving, LLC	$	1,004,499.76	
Boyd Civil Eng ineer ing Inc.	$	284,423.70	
Canin Associates Inc	$	103,810.00	
Department of Env ironm ental Protection	$	1,150.00	
Deva Seereeram, LLC	$	6,315.00	
Duke Energy	$	149,616.26	
Florida Mitigation Bank	$	4,200.00	
Johnston's Surveying, Inc	$	133,250.00	
Osceola County BOCC	$	334,167.36	
Parks Consulting Services LLC	$	1,600.00	
South Florida Water Management District	$	13,125.00	
Tohopekaliga Water Author ity	$	538,407.00	
UMAM, LLC	$	26,250.00	
TOTAL	$	2,600,814.08	

Breakdown of Payments

Payee		

Description		

Contract	

Invoice	

Date	
Previously Paid by Magic Village 3, LLC	
Allstate Paving, LLC		Site Work		4081	App 1	43641	$	95,000.00	
Allstate Paving, LLC		Site Work		4081	App 2	7/30/2019	$	180,500 .00	
Allstate Pavin g, LLC		Site Work		4081	App3	8/6/2019	$	57,000.00	
Allstate Paving , LLC		Site Work		4081	App4	8/13/2019	$	28,500.00	
Allstate Paving, LLC		Site Work		4081	App5	9/4/2019	$	104,500.00	
Allstate Paving, LLC		Site Work		4081	App 6	9/17/2019	$	65,075.00	
Allstate Paving , LLC		Site Work		4081	App7	9/24/2019	$	201,330.64	
Allstate Paving, LLC		Site Work		4081	App9	10/16/2019	$	76,157.29	
Allstate Paving , LLC		Site Work		4081	App8	10/16/2019	$	87,343.58	
Allstate Pavin g, LLC		Site Work		4081	App 10	10/ 21/ 2019	$	109,093.25	
Boyd Civil Engineering Inc.		Civil Engineering		1102	01785	2/5/2018	$	27,528.06	
Boyd Civil Engineering Inc.		Civil Engineering		1102	01818	3/9/2018	$	7,500.00	
Boyd Civil Engineering Inc.		Civil Engineering		1102	01853	4/4/2018	$	17,721.07	
Boyd Civil Engineering Inc.		Civil Engineering		1102	01887	5/4/2018	$	2,906.44	
Boyd Civil Engineering Inc.		Civil Engineering		1102	01925	5/31/2018	$	16,545.03	
Boyd Civil Engineering Inc.		Civil Engineering		1102	01960	7/3/2018	$	17,889 .92	
Boyd Civil Engineering Inc.		Civil Engineering		1102	01980	8/2/2018	$	11,787.03	
Boyd Civil Engineering Inc.		Civil Engineering		1102	02030	9/4/2018	$	44,328 .16	
Boyd Civil Engineering Inc.		Civil Engineering		1102	02065	10/5/2018	$	15,780 .64	
Boyd Civil Engineering Inc.		Civil Engineering		1102	02096	11/1/2018	$	39,601.95	
Boyd Civil Engineering Inc.		Civil Engineering		1102	02131	12/18/2018	$	20,352.06	
Boyd Civil Engineering Inc.		Civil Engineering		1102	02145	1/15/2019	$	15,428.49	
Boyd Civil Engineering Inc.		Civil Engineering		1102	02174	2/12/2019	$	6,934.28	
Boyd Civil Engineering Inc.		Civil Engineering		1102	02244	4/3/2019	$	10,934 .36	
Boyd Civil Engineering Inc.		Civil Engineering		1102	02263	5/1/2019	$	6,251.65	
Boyd Civil Engineering Inc.		Civil Engineering		1102	02310	6/10/2019	$	3,213.74	
Boyd Civil Engineering Inc.		Civil Engineering		1102	02331	7/2/2019	$	3,808.07	
Boyd Civil Engineering Inc.		Civil Engineering		1102	02375	8/2/2019	$	2, 609.05	
Boyd Civil Engineering Inc.		Civil Engineering		1102	02396	9/4/2019	$	11,902 .74	
Boyd Civil Engineering Inc.		Civil Engineering		1102	02448	10/8/2019	$	1,400.96	
Canin Associates Inc		Landscape Architecture		218-059-20	96081	3/5/2019	$	62,700.00	
Canin Associates Inc		Landscape Architecture		218-059-20	96167	5/28/2019	$	41,110 .00	
Department of Environmental	Protection	Permit			Water Main Permi	7/31/2019	$	650.00	
Department of Environmental	Protection	Permit			Wastewater Perm	7/31/2019	$	500.00	
Deva Seereeram, LLC		Consulting Geotechnical	Engineer		SEP19 G-04	10/4/2019	$	6,315 .00	
Duke Energy		Utility Deposit			F3091180501	8/3/2019	$	149,616 .26	
Florida Mitigation Bank		Mitigation			Deposit Invoice 10	10/18/2018	$	420 .00	
Florida Mitigation Bank		Mitigation			USACE permit	1/15/2019	$	3,780.00	
Johnston's Surveying, Inc		Survey			18-041	2/19/2018	$	20,000.00	

Johnston's Surveying, Inc		Survey	32239	3/29/2018	$	32,500.00	
Johnston's Su rveying, Inc		Survey	32429	6/4/2018	$	30,000.00	
Johnston's Surveying, Inc		Survey	32578	7/19/2018	$	9,750.00	
Johnston's Surveying, Inc		Survey	32629	8/6/2018	$	1,000.00	
Johnston 's Surveying, Inc		Survey	32650	8/9/2018	$	500.00	
Johnston's Surveying, Inc		Survey	32905	11/6/2018	$	17,800.00	
Johnst on's Surveying, Inc		Survey	33313	4/13/2019	$	1,000.00	
Johnston's Surveying, Inc		Survey	33407	5/14/2019	$	1,200.00	
Johnston 's Su rveying, Inc		Survey	33542	7/10/2019	$	3,500.00	
Johnston's Su rveying, Inc		Survey	33589	7/23/2019	$	500.00	
Johnston's Surveying, Inc		Survey	33590	7/23/2019	$	15,000.00	
Johnston's Surveying, Inc		Survey	33655	8/13/2019	$	500.00	
Osceola County BOCC			Comp Plan Amend	6/6/2018	$	6,700.00	
Osceola County BOCC			Pre Subd Plan M,V	6/6/2018	$	3,400.00	
Osceola County BOCC			Rev Exis PSP Magi,	6/6/2018	$	3,400.00	
Osceola County BOCC			Zoning Map Amnt	6/6/2018	$	1,665.00	
Osceola County BOCC			SDP18-0210	5/21/2019	$	319,002.36	
Parks Consulting Services LLC			208	9/3/2019	$	1,600.00	
South Florida Water Management	District		Magic Village 3 ER	8/16/2018	$	13,125.00	
Tohopekaliga Water Authority		Toho	SOC Fees	7/17/2019	$	538,407.00	
UMAM, LLC			Deposit Invoice 10	10/18/2018	$	2,625.00	
UMAM , LLC			SFWMD permit	1/15/2019	$	23,625.00	
	
TOTAL					$	2,600,814.08	

MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT

Consideration of Funding Requests 54

MAGIC PLACE
COMMUNITY DEVELOPMENT DISTRICT

Funding Request No. 54 11/5/2019
Item

Payee

Invoice	FY20	FY 19

 	No.		Billin #
Osceola News-Gazette
	Legal Ad 10/26/19	144188	$	60.30	
2	PFM Group Consulting, LLC
October 2019 District Management Fee	
DM-10-2019-0045	
$	2,083.33	

Secretary

SubTotal	 	$ 2,143.63	 $	

Total	 	$ 2,143.63	  	

d"ACkrfSon!!M

Please make check payable to:
Magic Place CDD
12051 Corporate Boulevard
Orlando, FL 32817
(407) 382-3256

OSCEOLA
NEWS-GAZETTE

MAGIC PLACE COD 12051 CORPORATE BLVD
ORLANDO FL 32817-1450

INVOICE

Adve1ti1er AccouBt Number I Billing Date	I TotalAmount Due	I	Invoice Number	
27882	I 10126/2019	I	$60.30 I	144 1 8 8	
B111ing1'eriod	I Te1m1of Payment	IClient POI	I Pagel	
10/0l/19-10/31/19 I Net 30	I	I i	
Sale1Rep	I Adverlim llame	
OH	I MAGIC PLACE COD	

DATE	REFERENCE II	DESCRIPTION	AMOUNT	

10/26/19
10/26/19	
29402
29402	
ONL Affidavit Fee
ONL MAGIC PLACE COMMUNITY DEVELOPMENT
NOTICE OF AUCIT COMMITTEE MEETIN	
$3.00
$57.30	

$6 0 .30

AMOUNT DUE

IM PORTANT - Please detach and return this portion to ensure proper credit.
PAYMENT TERMS: NET 3 0
I( you have ques tionsconcerning your invo i,ce please call your sa les re p or call our business office a t (407) 846-7600

CUSTOMER NAME	
MAGIC PLACE CDD	
/\( COUNT	I	BILLINGDATE	I	INVOICE#	
27882	I	10/26/2019 I	144188	
MtOUNTDUE	I	AMOUNT ENCLOSED	
$60 .30	I	

 	

PAYMENT
CHECK ENCLOSED	D Ple as e make check pJyable to : Osceola News Gazette
f:lc sur-:" I.;"ir..:.kdf- yc,:r .,rco:mt r1 ml>e1 on you"'check.Pit>-. ct) oot st.i:::I ex pi:.p-2:d1 :· ·,\mE?-1·,; tt) ri::--:1,it;,n,:'=<.tl!b

CHARGE MY CREDIT CARD

iv',A TERO ,R D □

VISA 0

DISCOVER □

AMEX 0

C5( 	_

s·go, a ,.m•-    -   -   -    -   -    -   -   -    -   -   -    -   -   -    -   -   -    -   -   -    -

REMITTANCE ADDRESS
Osceola News Gazette 108 Church Street
Kissimmee, FL 34741

about:blar

PROOF OF PUBLICATION	la THE MATTER OF:

FIRST PUBLICATION: October 26, 20

OSCEOLA

From	MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT

LAST PUBLICATION: October 26, 20

NOTICE OF AU4UT COMMITTEE MEETIN
	MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT NOTICE OF AUDIT COMMITTEE IEET1NO AND REGULAR
BOARDOF 8UPEfMSOR8' MEmNO

NE	GAZETTE

STATE OF FLORIDA COUNTY OF OSCEOLA

Before me, the undersigned authority, personally appeared Pamela Bikowi , who on oath says that she is the
Business Manager of the Osceola News-Gazette,

The Board ol Supervflors of the M lc Place Community Dew lopment Olslr1ct will hokl anAuclll CommillN m"llng and regular meeting ol the Boanl ol Sui>ervboll on Novemtiel 4,
2019 11  10:00 a.m. a1 Hlatoftc Courthouse, lmm3  ao
sauare 3rd Floor Conllll'ence Room # 315, Kiss    ... nv, ....
3'741.tiie 1891,11a, meeling wtll take place lmmedlalely lollowlng the lidlaurnmenl of ti• Audit  Committee  meatlng wnere the Bo81d' mav conlllder any other bualne11 !hit may pn,perly oome before IL The Auclt Committee wl l review, discuss andrecommend an ■uclilor 1D p,o,,lde audit services to
the  Olstrtcl lor Fiscal Yea, 2019. A copy ol the   p.l•mav be

a twice-weekly newspaper published

obtained II the olllcee or the Dllltrfc:t Manager,
Consulting LLC., localed at 12051 Corporate

..... 0uroup 9oulevatd.

at Kissimmee, in Osceola County, Florida;
that the attached copy of the advertisement was published in the regular and entire edition of said newspaper in
the following issues:

October H-.m!,.,

Affiant funher says that the Osceola News-Gazette is a newspaper
published in Kissimmee, in said Osceola County, Florida, and that the said
newspaper has heretofore been continuously published insaid Osceola County, Florida, each week and has been entered as periodicals postage matter at the post office
in Kissimmee, in said Osceola CoWlty, Florida, for a period of one year preceding
the first publication of the attached copy of advertisement;and affiant further says that he has neither paid nor promised
any person, firm or corporation any discount, rebate, commission or refund for the
purpose ofsecuring this advenisement for publication in thesaid newspaper.

Orlando, Florida 32817, {407) 723-5900, during normal
buslne88 hours.

=

Th• meetlnaa are open101h11pubtlc and win be conciuc:ted In acc:orda wllh the p!OVllllons of Florida law. The maetw,ga may be continued to a date, time, and pla!;e to be speCIH Ille re00rd at the mNtings. There may bll occulons - .,... Board Supervlwrs  or  Dlstrtct  Slaff may p •	by 1paaker
181ephona.

rr:i:.:Cf::io:.	ri

Punuant to the Amertcane wilh Dlsablllll• Act, an person
,J:trti : t
723-5900 at leut forty-eight {48) hours prioc 10 the meetings. H YoU are hearing or apeec;n Impaired, please contaet 1h11 Fk>rkla Rela   Selvic:e  by   dlaDng  7-1-1,  or  1·800·955•8771  (TTY) /
, .=.955.9770 (Vol08},for aid Ineontacllng the Otstrlcl Olflc:e.
Any person who decldn 10 appeal any decision made by the Boilril or lhe Commiltatl with rt1pacl toany matter conllderecl el the 1Me11ng1 11 edvlHd thal 1h18 111me per1011 wia need a record ol lhe proceeding• and1hat accordingly, the pe111on may need to en111re 111111 a ve1bdm reconl ol lhe proceedings la made, lnctudlna the testimony and  IIYldence  upon whk:h sudl
appeal la10 be'buad.	Vivian Carvalho
DistrictManager
Oclober 26, 2019

Sworn and subscribed before me by Pamela Blkowlcz, who Is pcnonally k.nowa to me, this

Make remittance to: Osceola News-GazeHe, 108 Church Street,
Kissimmee, FL 34741
Pbone: (407)846-7600 Fax: (321) 402-2946
Email: leplad1@osceolanews1uctte.com You can also view your Le11l Advertlsin1on www.Arouad01ceola.cona or MnV,FloridaPubllcNotlces.com
Ad#29402

of l	10/25/2019, 11:40 AM

Bill To:	l'

pfm
r

;		Date		Invoice Number October 29, 2019	DM-10-2019-0045
Payment Terms		Due Date Upon Receipt	October 29, 2019

Company Address:
1735 Market Street 43rd Floor
Philadelphia, PA 19103
+1 (215) 567-6100

Federal Tax ID: 81-1642478	'	

Yia.Mait.
PFM Group Consulting LLC
PO Box 65126
Baltimore, MD 21264-5126 United States of America		

S2.083.33	

Magic Place Community Development District c/o PFM Group Consulting District Accounting Department
12051 Corporate Blvd
Orlando, FL 32817 United States of America

Remittance Options:
Yi@ ACH /preferred)·

RE:	District Management Fee: October 2019

Total Amount Due

1	of	1

MAGIC PLACE COMMUNITY DEVELOPMENT DISTRICT

Review of District Financial Statements

1/1/20

11:32:30 AM

Magic Place CDD

Statement of Activities (YTD) (Columnar, By SubType Landscape) As of 11/30/2019

Revenues

General Fund

Debt Service

Capital Projects
Fund		Long Term Debt
Fund		Total	

$0.00		

$0.00		
$8,335.53
$8,335.53	

$0.00		

$0.00		
$2,588.00 2,083.33
327.20
175.00
3,162.00
113,238.72
$121,574.25	

$38,436.24
$38,436.24		

$0.00		
$6,028.27 38,436.24
$44,464.51	
$38,436.24		$0.00		($68,774.21)	

$15,750,692.14		
$0.00		
$18,225,607.24	

$15,789,128.38		
$0.00		
$18,156,833.03	

Fund

Developer Contributions	$8,335.53		
Total Revenues	$8,335.53		$0.00	

 	  	

Expenses

Public Officials' Liability Insurance	$2,588.00		
Management	2,083.33		
Legal Advertising	327.20		
Dues, Licenses, and Fees	175.00		
General Insurance	3,162.00		
Interest Payments			$113,238.72	
Total Expenses	$8,335.53		$113,238.72	

Other Revenues (Expenses) & Gains (Losses)

Interest Income Interest Income			$6,028.27	
Total Other Revenues (Expenses) & Gains (Losses)	$0.00		$6,028.27	
Change In Net Assets	$0.00		($107,210.45)	

Net Assets At Beginning Of Year	
$4,035.74		
$2,470,879.36	

Net Assets At End Of Year	
$4,035.74		
$2,363,668.91	

1/1/20

11:31:00 AM

Magic Place CDD

Statement of Financial Position As of 11/30/2019

General Fund

Assets	Debt Service
Fund	

$6,453.92
7.65		
	$1,137,430.77 1,226,238.14	
$6,461.57	$2,363,668.91	
	$0.00	
$6,461.57	$2,363,668.91	

Long Term Debt
Fund		Total	

$0.00		

$6,453.92
7.65
1,137,430.77
1,226,238.14
15,789,119.55
8.83
$18,159,258.86	

$2,363,668.91 16,436,331.09
$18,800,000.00		
$2,363,668.91 16,436,331.09
$18,800,000.00	
$18,800,000.00		$36,959,258.86	

$0.00		

$2,418.18
7.65
$2,425.83	

$18,800,000.00
$18,800,000.00		
$18,800,000.00
$18,800,000.00	
$18,800,000.00		$18,802,425.83	

Capital Projects
Fund

Current Assets
General Checking Account
Accounts Receivable - Due from Developer Debt Service Reserve Series 2019
Interest Series 2019
Acquisition/Construction Series 2019 Cost of Issuance Series 2019
Total Current Assets

Investments
Amount Available in Debt Service Funds Amount To Be Provided
Total Investments

Total Assets

Current Liabilities Accounts Payable Deferred Revenue
Total Current Liabilities

Long Term Liabilities
Revenue Bonds Payable - Long-Term Total Long Term Liabilities

Total Liabilities

 	

Liabilities and Net Assets

$2,418.18
7.65

$2,425.83	$0.00

$0.00

 	
$2,425.83	$0.00

$15,789,119.55
8.83

$15,789,128.38

$0.00

$15,789,128.38

$0.00

$0.00

$0.00

 	 	

Magic Place CDD

1/1/20

11:31:00 AM	Statement of Financial Position As of 11/30/2019							
	
General Fund		
Debt Service
Fund		
Capital Projects
Fund		
Long Term Debt
Fund		
Total	

Net Assets										
Net Assets, Unrestricted	($3,742.50)								($3,742.50)	
Net Assets - General Government	7,778.24								7,778.24	
Net Assets, Unrestricted			$2,470,879.36						2,470,879.36	
Current Year Net Assets, Unrestricted			(107,210.45)						(107,210.45)	
Net Assets, Unrestricted					$16,207,442.14				16,207,442.14	
Current Year Net Assets, Unrestricted					38,436.24				38,436.24	
Net Assets - General Government					(456,750.00)				(456,750.00)	
Total Net Assets	

$4,035.74		

$2,363,668.91		

$15,789,128.38		

$0.00		

$18,156,833.03	
										
Total Liabilities and Net Assets	$6,461.57		$2,363,668.91		$15,789,128.38		$18,800,000.00		$36,959,258.86	

Magic Place CDD
Budget to Actual
For the month ending 11/30/19

YTD Actual

FY 2020
Adopted YTD Budget	YTD Variance	Budget

Developer Contributions	$8,335.53		$14,154.33		$(5,818.80)		$84,926.00	
Net Revenues	$8,335.53		$14,154.33		$(5,818.80)		$84,926.00	
neral & Administrative Expenses
Trustee Services	
$0.00		
$666.67		
$(666.67)		
$4,000.00	
Management	2,083.33		4,166.67		(2,083.34)		25,000.00	
Engineering	0.00		1,666.67		(1,666.67)		10,000.00	
Dissemination Agent	0.00		833.33		(833.33)		5,000.00	
District Counsel	0.00		4,166.67		(4,166.67)		25,000.00	
Re-Amortization Schedule	0.00		41.67		(41.67)		250.00	
Audit	0.00		583.33		(583.33)		3,500.00	
Travel and Per Diem	0.00		83.33		(83.33)		500.00	
Telephone	0.00		33.33		(33.33)		200.00	
Postage & Shipping	0.00		50.00		(50.00)		300.00	
Copies	0.00		83.33		(83.33)		500.00	
Legal Advertising	327.20		279.83		47.37		1,679.00	
Contingency	0.00		41.67		(41.67)		250.00	
Web Site Maintenance	0.00		400.00		(400.00)		2,400.00	
Dues, Licenses, and Fees	175.00		29.17		145.83		175.00	
Public Officials' Liability Insurance	2,588.00		463.00		2,125.00		2,778.00	
General Liability Insurance	    3,162.00			565.67			2,596.33			3,394.00	
Total General & Administrative Expenses	$8,335.53		$14,154.33		$(5,818.80)		$84,926.00	
Total Expenses	$8,335.53		$14,154.33		$(5,818.80)		$84,926.00	
								
Net Income (Loss)	$0.00		$0.00		$0.00		$0.00	

Revenues

Ge