Town of Pomona Park Agenda Town Council Meeting Mayor. Joe Svingala Councilwoman Evans Councilwoman Linkswiler Councilwoman Mead Councilwoman Kuleski 6:00PM  OF POMONA  Town Hall 1775 HWY17S Pomona Park,FI 32181 www. pomonapark.com  UTIF  Tuesday, June 11,2 2024 Town Staff Andrea Almeida, Town Clerk Jennifer Paul, Finance Officer Bobby Pickens, Town Attorney  Chambers  Public Participation shall be in accordance with Section 286.0114 Florida Statutes. Other matters of concern may! be discussed as determined by Town Council.  Ifyouv wish to obtain more information regarding the Town Council's agenda, please contactt the Town Clerk's Ina accordance with the Americans with Disabilities Act and Section 266.26, Florida Statutes, persons needing a reasonable accommodation to participate ina any oft these proceedings or meeting should contact the Town Clerk Itisp proper meeting etiquette tos silence all electronic devices, including cell phones while Council is in session. Any person who decides to appeal any decision of the Town Council with respect to any matter considered att this meeting will needa ar record oft the proceedings, and for such purpose, may needt to hire a court reporter to ensure that a verbatim record oft the proceedings isr made, which record includes the testimony ande evidence upon which Comment Cards are available before any meeting in the Clerk's Office or priort to any meeting at the Clerk's Table. Public Participation shall be heldi in accordance with Section 286.0114 Florida Statutes. And pursuant to the (1)Each speaker shall at thep podium, provide their name and mays speak for up to! 5 minutes. (2)The Public may provide comments to the Council relative to matters not on the agenda at the timesi indicated in this Agenda. Following any comments from the public, there may! be discussion by the Council. (3) When addressing the Council ons specific, enumerated. Agenda items, speakers shall:direct all comments to  Office at: 386-649-4902.  at3 366-649-4902, atl least 48 hours prior to the meeting.  the appeal ist to! be! based. Please return completed cards tot the Clerk. PUBLICI PARTICIPATION Council's Meeting Policies and Procedures:  the Mayor;  make their comments concise and to the point; not speak more than once on the same subject; obey the orders of the! Mayor ort the Council; and Council rules, shall be considered disorderly. within ther remaining designatedi time limit.  not, by speech or otherwise, delay or interrupt the proceedings or the peace oft the Council;  not make anyi irrelevant, impertinent or slanderous comments while addressing the Council; which pursuantto 4) Any person who becomes disorderly or who fails to confine his or her comments tot thei identified: subject or business, shall be cautioned by the Mayor and thereafter must conclude his or her remarks on the subject Any speaker failing to comply, as cautioned, shall be barred from making anya additional comments during the Members of the public may make comments during the public comment portion oft the meeting. Please be advised that public comment will only be permitted during the public comment portions of the agenda at the  meeting and mayk be removed, as necessary, for the remainder oft the meeting.  times indicated by the Chair during the meeting.  Townd of Pomona Park  Created on 01/03/24    PLEDGE OF ALLEGIANCE TO THE FLAG CALLT TO ORDER AND WELCOME VISITORS CORRESPONDENCE-TOWN: CLERK ADOPT MINUTES of Meeting May14,2024 PROCLAMATIONS Juneteenth 2024-06 PRESENTATION  UNFINISHED BUSINESS, INCLUDING COMMITTEE REPORTS Jennifer Paul Treasurer- Check Register and Trial Balance  Beautification Report -Councilwoman Linkswiler and Beautification Chair Martha Mann  Councilwoman Mead- Tree Report PUBLIC HEARING ITEMS NONE NEWI BUSINESS  . James Moore Contract for Auditing! Services . Set Dates for Budget Workshops e Set Date for Supervisor of Elections Workshop : Council Seat 1, and Council Seat 6 Candidates Resolution 2024-05 State Lighting Agreement Resolution 2024-06 Cybersecurity Standards  DISCUSSION BY TOWN COUNCIL OF MATTERS NOT ON1 THE AGENDA DISCUSSION BY TOWN ATTORNEY OF MATTERS NOT ON1 THE AGENDA DISCUSSION BY TOWN CLERK OF MATTERS NOT ON THE AGENDA  Upcoming Events PUBLIC PARTICIPATION ADIOURNMENT  Remainder of Public Comments is limited to FIVE (5) minutes each.  Town ofF Pomona Park  Created on 01/03/24 2    Town of Pomona Park  Correspondence List for June 11,2024  1. Meeting Minutes 05/14/2024 2. Proclamation 2024-06- 3. Financial Statements  -1-5 -7-11 -12-21 --22-23 -24-27 -28-30 -31  4. James Moore Engagement Letter and Contract 5. Calendar For Workshop Dates--- 6. Resolution 2024-05 Lighting Agreement- 7. Resolution 2024-06 Cybersecurity Standards-  8. Upcoming Events---    Town of Pomona Park, Town Council Meeting Minutes  Meeting Minutes of May 14, 2024  This Meeting was held at Town Hall for Council & Public  Mayor. Joseph Svingala presided. Council present were Lynda Linkswiler, CarrieAnn Evans, Patricia Mead, Town Attorney Bobby Pickens, Town Clerk. Andrea. Almeida, Finance Officer  Jennifer Paul, Public' Works Superintendent Bruce Wolfred  Pledge of Allegiance to thei flag and a moment of silence for Sue Stevens  Meeting Began 6:00pm Town Clerk Read Correspondence  Councilwoman Evans motioned to adoptmeeting minutes and Councilwoman Mead 2nd  the Motion.  April 9, April 23, and April 29. Motion passes unanimously. Unfinished Business No questions asked.  Mayor Svingala read aloud the 2024-05 Public Works Proclamation  Jennifer Paul reviewed the check register and trial balance.  Councilwoman Linskwiler reviewed the Beautification Report. She reviewed the profits and upcoming events.  Martha Mann went over the upcoming mural contest this will begin the school year of2 24-25 The committee is working with State Rep. Bobby Payne to be able to give the winning  and will end in November.  student a scholarship for the Mural.  All materials have been sponsored for this project.  Photo Frames for Founders Day were presented. Bill Price provided photos from the Ms. Martha asked about being ablet to have the frames ini the Community Center. June 1st is the candidate forum with dinners tol be served. This will bei from 2-4pm.  Historic Society.  Page 1 of6    a  The Arts Council has sponsored live music for1 the Founders Day Celebration. Bruce Wolfred presented the Bush Hog Quotes to the Council.  Bruce explained that the moweri is from 2004 and it is quoted $2,0001 to repair.  Crystal tractors quote came in at $4,449. And the. John Deere bush hog came in at $4,443. The Crystal Tractor quote is with delivery.  Councilwoman Mead motioned and Councilwoman Evans 2nd the motion. The Council selected Crystal tractor because of the delivery fee beingi included fort the  Bush Hog.  The motion Passes unanimously. Guest Speakers  Brendan McKitrick, CPA, CISA from. James Moore. Mr. McKitrick reviewed his statement toi the Council. No issues were found int the estimates fori the audit. Fixed assets and long-term capital.  The financial statements show the opinion for the financial statements. The auditor reviews the internal reviews. The explanation is preparation ofi financial statements iti is due to the resource. The state is familiar with this because of the size of the office. The  second comment is the ability to hire an inhouse auditor. The budget comment from last year has been corrected. Capital asset has changed from purchases of equipment. The Funds have increased al hundred thousand dollars.  Guest Speaker thirtyyears.  Kraig McLane- St. Johns River: 2 sea loop, has been working with the traill system for the last Mr. McLane went over the trail that is being developed as the Sun trail. Sixty Percent of the trail is currently developed. The coast to coast is the number one trail and the Sun traili is  number1 two.  Page 2 of6    3  Mr. McLane reviewed the project and what is currently going on with it.  Mr. McLane spoke about al letter tot the DOT1 to support the trail coming through Pomona State of Florida has created a Trail Designation program and that would be something that Putnam County has received 22 million ini funds and only a hundred thousand has been Larry Flaman spoke about the extension coming down 17 stops at Satsuma. He would like Mr. McLane spoke about the funds and the Sun trail comes from the program. The city  Park.  Pomona Park could participate in.  spent.  to see it come out at Dunns Creek Park and run through to Welaka. would be responsible for the maintenance of the trail. Any capital needed D.O.T. steps in and handles after its built. The Total loop is two hundred and sixty miles.  Larry Flaman spoke about the funding with grants for maintaining the trails. Larrywants to  see community involvement.  The County has a trail roster that you can be added to. Town Clerk Andrea presented the new Civic Plus Quote for 24/25.  Councilwoman Evans motioned to approve the Civic Plus Quote and Councilwoman Mead  2nd the motion.  Councilwoman Evans asked if we could get a multiple year discount.  Mayor called the Vote.  The vote was unanimously approved.  Town Clerk Andrea presented the quotes for1 the playground equipment for the FRDAP Councilwoman Evans motions to approve the quoted price for Middleton beach  Grants.  playground and Councilwoman Linkswiler 2nd the motion.  The Vote was unanimously approved.  Councilwoman Evans motioned to approve Mayors Park with Rep Services for the price  quoted and Councilwoman Linkswiler 2nd the motion.  Page 3 of6    4  The vote was unanimously approved.  Councilwoman Evans asked about the equipment that we currently have and what would Town Clerk. Andrea explained that Public Works will save any items possible and move to a Town Clerk explained the need for the Cybersecurity Training and explained that free  happen withi it. new location.  training is being offeredi in. Jax fori the staff.  Councilwoman Evans motioned to approve the Cybersecurity Training in. Jaxi for Town Clerk Andrea, Finance Officer. Jennifer Paul, Public' Works Supervisor Bruce Wolfred and Public  Works Jeff Bernard.  Councilwoman Mead 2nd the motion. The vote was unanimously approved.  Motion by Councilwoman Mead to approve Mittauer and Associates to move forward with  the water septic project and 2nd by Councilwoman Evans.  The vote was unanimously approved.  Town Clerk reviewed the quote for1 the Bronze Plaque, Councilwoman Evans motioned to  approve the purchase and Councilwoman Kuleski 2nd the motion.  Motion passes unanimous.  Town Clerk brought the US Water Quote for the repair of the fire hydrants after the quote Fire Hydrant quotes for 308B OldV Welaka for $7,865 Councilwoman Evans motioned to  came back much higher then expected.  approve the quote and Councilwoman Linkswiler 2nd the motion.  The motion passes unanimously.  Councilwoman Evans motions to approve the eplacementorworceste, and North Thei funds will come from the ARPA funds from the Community Center Roof.  Broward. Councilwoman Linkswiler 2nd the motion.  The motion passes unanimously. Discussion of matters not on the agenda  Page 4 of6    5  Counciwoman Mead asked about the Community Center floors. Town Clerk Andrea Counciwoman Kuleski asked to be excused from the. June 11thmeeting.  explained that. Jeff is looking for quotes for repairs.  Councilwoman Evans Motioned to excuse Councilwoman Kuleski from the June Council  meeting, and Councilwoman Mead 2nd it. The motion passes unanimously.  Councilwoman Linkswiler asked about the property on Broward. Town Clerk explained that  ithas an open code enforcement case against the property. Town Clerk Andrea explained the Patrols for1 the Town.  Review of Upcoming Events Public Comments  Larry Flaman is asking that the Lake Broward association not use the community center for free. He explained that it involves several incidents from the LBA. A1 few months ago the president of the association shouted out that the people of the Town are trailer trash. At the last meeting Larry explained to the members the benefits of allowing town members to use the lake. The LBA still enables the Town to not allow the entire town to use the lake. Larryis  requesting to remove the free access to the LBA.  Counciwoman Mead motioned to adjourn. 8:05pm  Page 5 of6    Town of Pomona Park 2024-06  JUNETEENTH: CELEBRATING FREEDOM AND EQUALITY  WHEREAS, Juneteenth, also known as Emancipation Day or Freedom Day, is a historic day commemorating the emancipation of enslaved African. Americans in the United States; and WHEREAS, on. June 19, 1865, Union General Gordon Granger arrived in Galveston, Texas, and proclaimed freedom for all slaves in accordance with President Abraham Lincoln's Emancipation Proclamation, which had been issued two and al half years earlier; and WHEREAS, Juneteenth represents a significant moment in our nation's history, as it symbolizes the triumph of freedom over oppression and serves as a reminder of the struggles and resilience of African. Americans throughout their journey toward equality; and WHEREAS, the Town of Pomona Park recognizes the importance of acknowledging and honoring Juneteenth as a day of reflection, remembrance, and celebration of African American culture, history, and contributions to our community and nation; and WHEREAS, Juneteenth offers an opportunity for all residents of Pomona Park to come together, regardless of their packground or heritage, to promote unity, equality, and social WHEREAS, it is essential toi foster an inclusive environment that values diversity and respects thet fundamental rights and dignity of everyi individual in alignment with the NOW, THEREFORE, I, Joseph Svingala, Mayor oft the Town of Pomona Park, Florida, do hereby proclaim June 19, 2024, as JUNETEENTH ini the Town of Pomona Park. Icall upon all residents, community organizations, and businesses to join together in commemorating lurge everyone tot take parti in educational activities, cultural events, and festivities that honor the historical significance of Juneteenth. Let us use this day to promote understanding, compassion, and equality and to reflect upon our shared history and the  justice within our community; and  principles upon which our nation was founded;  this important occasion.  ongoing struggle for racial justice.  Attest:  Mayor, Joseph Svingala  Andrea Almeida, Town Clerk CMC    Town of Pomona Park  6/4/2024 9:32 AM  Register: 101.000 Cash] Inl Bank:General Checking From 05/01/2024 through 05/31/2024 Sorted by: Date, Type, Number/Ref  Date 05/01/2024 EFT 05/01/2024 05/02/2024 EFT  Number Payee  Account -split-  Memo  Payment C 3,696.56 X 4,030.26 X 4,956.93 X X X X X X X X 666.64 X 32.02 X 350.00 X 84.70 X 100.00 X 2,000.00 X 200.00 X 5,801.30 X 1,250.00 X 81.74 X X X 4,002.85 X 8,713.57 X X X X X X 935.50 X X 200.00 X X X X X X  Deposit  Balance 370,707.48 366,677.22 361,720.29 361,720.29 361,720.29 361,720.29 361,720.29 361,720.29 361,720.29 100.00 361,820.29 361,153.65 361,121.63 360,771.63 360,686.93 360,586.93 358,586.93 358,386.93 352,585.63 351,335.63 351,253.89 X 13,190.00 364,443.89 419.90 364,863.79 11.75 364,875.54 360,872.69 360,872.69 360,872.69 360,872.69 360,872.69 360,872.69 360,872.69 360,872.69 359,937.19 359,937.19 359,737.19 359,737.19 359,737.19 359,737.19 359,737.19 5,867.57 365,604.76  Florida Blue QuickBooks Payroll. : -split- Cardmember Services -split-  Created by Pay... April Statemen... Direct Deposit Direct Deposit Direct Deposit Direct Deposit Direct Deposit Direct Deposit  05/02/2024 DD1183 Almeida, AndreaJ -split- 05/02/2024 DD1184 Bernard, Jeffrey G -split- 05/02/2024 DD1185 Paul, Jennifer S 05/02/2024 DD1186 Robinson, CarlL 05/02/2024 DD1187 Williams, Alphonso (... -split- 05/02/2024 DD1188 Wolfred, Bruce  -split- -split- -split- 340.000 Charges for. : Deposit -split- -split- 510.00 General Gove...  05/03/2024 05/03/2024 EFT 05/03/2024 EFT 05/03/2024 EFT 05/03/2024 11222 05/03/2024 11223 05/03/2024 11224 05/06/2024 EFT 05/06/2024 E-pay 05/06/2024 11225 05/06/2024 11226 05/07/2024 05/07/2024 05/08/2024 05/08/2024 05/09/2024 05/09/2024 Transfer  Health Equity Waste Pro Capital City Bank  Midland Credit Mana... 229.000 Other Curren... Putnam County BOCC 520.00 Public Safety:.. Northeast Floridal Re... 510.00 General Gove... Florida Municipal Pe... -split- United States Treasury -split- Holmes & Young P.A. 510.00 General Gove... Almeida, AndreaJ 510.00 General Gove...  59-1502925Q..  340.000 Charges for. : Deposit 330.000 Intergovern... Deposit 310.000 Taxes:312.0... Deposit  -split-  Deposit Created by Pay... Direct Deposit Direct Deposit Direct Deposit Direct Deposit Direct Deposit Direct) Deposit Created by Pay... Direct] Deposit Direct Deposit Direct Deposit Direct Deposit Deposit Page 1  QuickBooks Payroll. : -split-  X 8,713.57 369,586.26  -split- -split- -split- -split- -split- -split- -split- -split- -split- -split-  05/09/2024 DD1189 Almeida, Andreal J 05/09/2024 DD1190 Bernard, Jeffrey G 05/09/2024 DD1191 Paul, Jennifer S 05/09/2024 DD1192 Robinson, CarlL 05/09/2024 DD1193 Williams, Alphonso (... -split- 05/09/2024 DD1194 Wolfred, Bruce  05/10/2024 05/13/2024 DD 05/13/2024 EFT  QuickBooks Payroll. : -split- Mead, PatriciaL Florida Municipal Pe... -split-  05/13/2024 DD1195 Evans, CarrieAnn. M -split- 05/13/2024 DD1196 Kuleski, Alishal R 05/13/2024 DD1197 Linkswiler, Lynda 05/13/2024 DD1198 Svingala, Joseph C -split-  05/14/2024    Town of Pomona Park  6/4/2024 9:32 AM  Register: 101.000 Cash Inl Bank:General Checking From 05/01/2024 through 05/31/2024 Sorted by: Date, Type, Number/Ref Date 05/14/2024 11227 05/15/2024 05/15/2024 EFT 05/15/2024 05/16/2024 EFT  Number Payee  Account  Memo  Payment C 100.00 X 264.24 X 3,920.66 X 4,136.69 X X X X X X X 139.05 X 139.05 X 200.00 X 250.00 X 43.23 X 4,030.24 X 417.15 X X X X X X X 2,561.72 X X  Deposit  Balance 365,504.76 368,749.81 364,829.15 360,692.46 360,692.46 360,692.46 360,692.46 360,692.46 360,692.46 360,692.46 363,346.16 363,207.11 366,429.34 366,179.34 366,136.11 362,105.87 361,688.72 361,688.72 361,688.72 361,688.72 361,688.72 361,688.72 361,688.72 359,127.00 1,433.02 360,560.02 X 2,125.85 362,685.87 X 6,814.73 369,500.60 X 4,141.01 373,641.61 X 3,524.24 377,165.85 1,079.82 378,245.67  Aqual Pure Water &. : 570.00 Culture & Rec...  310.000 Taxes:314.0... Deposit 229.000 Other Curren...  X 3,509.29 369,014.05  Colonial Life QuickBooks Payroll. : -split-  Created by Pay... Direct Deposit Direct Deposit Direct Deposit Direct Deposit Direct Deposit Direct Deposit  Bronze Memorial Inc 570.00 Culture &1 Rec... Bronze Plaque. :  05/16/2024 DD1199 Almeida, Andrea. J 05/16/2024 DD1200 Bernard, Jeffrey G -split- 05/16/2024 DD1201 Paul, Jennifer S 05/16/2024 DD1202 Robinson, Carll L 05/16/2024 DD1203 Williams, Alphonso (.. -split- 05/16/2024 DD1204 Wolfred, Bruce  -split- -split- -split- -split-  05/17/2024 05/17/2024 EFT 05/17/2024 EFT 05/20/2024 05/20/2024 EFT 05/20/2024 EFT 05/22/2024 EFT 05/22/2024 05/23/2024 11233  330.000 Intergovern... Deposit 310.000 Taxes:315.0... Deposit 570.00 Culture & Rec... Permit for Beach  X 2,792.75 363,485.21 X 3,422.23 366,629.34  Rolll Kall- Putnam C... 520.00 Public Safety:... Deputy Patrol Rolll Kall Putnam C... 520.00 Public Safety:.. Deputy Patrol  Floridal Municipal Pe... -split- QuickBooks Payroll. : -split-  FDEP AT&T  -split-  Account #: 287... Created by Pay... Direct Deposit Direct Deposit Direct Deposit Direct Deposit Direct Deposit Direct] Deposit Utilities Billing...  Roll Kall Putnam C. 520.00 Public Safety:.. Deputy Patrol  05/23/2024 DD1205 Almeida, AndreaJ -split- 05/23/2024 DD1206 Bernard, Jeffrey G -split- 05/23/2024 DD1207 Paul, Jennifer S 05/23/2024 DD1208 Robinson, CarlL 05/23/2024 DD1209 Williams, Alphonso ( -split- 05/23/2024 DD1210 Wolfred, Bruce  -split- -split- -split- -split-  05/24/2024 EFT 05/28/2024 05/28/2024 05/28/2024 05/28/2024 05/28/2024 05/28/2024 05/28/2024 EFT 05/28/2024 EFT 05/28/2024 EFT 05/28/2024 EFT 05/28/2024 EFT 05/28/2024 Transfer 05/28/2024 Transfer  FPL  310.000 Taxes:312.0... Deposit 310.000 Taxes:312.0... Deposit 310.000 Taxes:312.0... Deposit 330.000 Intergovern... Deposit 320.000 PermitsFees... Deposit  -split- -split- -split- -split-  Deposit  X 200.00 X 602.55 X 221.02 X 217.24 X 131.12 X 1,433.02 X 6,814.73 X  Floridal Municipal Pe... -split- TMobile Principal Life Insura... -split- Wells Fargo Vendor. : 510.00 General Gove...  378,045.67 377,443.12 377,222.10 377,004.86 376,873.74 375,440.72 368,625.99  Rolll Kall- Putnam C.. 520.00 Public Safety:.. Deputy Patrol  Page 2    Town of Pomona Park  9  6/4/20249:32AM  Register: 101.000 Cash] Inl Bank:General Checking From 05/01/2024 through 05/31/2024 Sorted by: Date, Type, Number/Ref Date 05/28/2024 11228 05/28/2024 11229 05/28/2024 11230 05/28/2024 11231 05/28/2024 11232 05/29/2024 EFT 05/29/2024 EFT 05/29/2024 11233 05/29/2024 05/30/2024 05/30/2024 Transfer  Number Payee  Account 510.00 General Gove... 510.00 General Gove.. 510.00 General Gove.. 570.00 Culture & Rec... Community Ce... 570.00 Culture & Rec... 570.00- Culture & Rec..  Memo  Payment C 4,739.94 61.34 530.00 X 400.66 X 250.00 170.00 X 170.00 X 30.00 4,030.26 X 350,440.00 X  Deposit  Balance 363,886.05 363,824.71 363,294.71 362,894.05 362,644.05 362,474.05 362,304.05 362,274.05 358,243.79 358,243.79 358,243.79 358,243.79 358,243.79 358,243.79 358,243.79 358,243.79 43.50 358,287.29 2,700.58 360,987.87 1,239.29 362,227.16 13,416.17 362,227.16  CivicPlus LLC Kyocera KC'S Air Conditioni.. -split- Paul, Jennifer S K&D Cleaning ADT ADT  CityofCrescent City 570.00- Culture & Rec... Water Samples  QuickBooks Payroll. : -split-  Created by Pay... Direct Deposit Direct Deposit Direct Deposit Direct Deposit Direct Deposit Direct Deposit  330.000 Intergovern... Deposit  X 350,440.00 708,683.79  -split- -split- -split- -split- -split- -split-  05/30/2024 DD1211 Almeida, Andrea. J 05/30/2024 DD1212 Bernard, Jeffrey G 05/30/2024 DD1213 Paul, Jennifer S 05/30/2024 DD1214 Robinson, CarlI L 05/30/2024 DD1215 Williams, Alphonso (.. -split- 05/30/2024 DD1216 Wolfred, Bruce  X X X X X X X X X 13,416.17  05/31/2024 05/31/2024 05/31/2024 05/31/2024 OP Acct.. : 05/31/2024 OP Acct...  330.000 Intergovern... Deposit 310.000 Taxes:311.1.. Deposit 360.000 Miscellaneo... Interest 101.000 Cash Inl Ban... Operating Acc...  -split-  Operating Acc...  348,810.99  Page 3    10  3  8888  88  888  88888  88  888 00o  888881  888  8888  8888  88  888    888    la  JAMESMOORE  May 21, 2024  Tot the Honorable Mayor and Town Council, Town ofF Pomona Park, Florida:  Youl have requested that we audit the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Town of Pomona Park, Florida (the Town) as of September 30, 2024, 2025 and 2026, and for the years then ended, and the related notes to the financial statements, which collectively comprise the Town's basic financial statements as listed in the table of In addition, if applicable, we will audit the Town's compliance over major federal award programs and major state projects for the years ended September 30, 2024, ,2025 and 2026. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter. Our audits will be conducted with the objectives of our expressing an opinion on each opinion unit and an opinion on compliance regarding the' Town's major federal award programs and major state projects. The objectives of our audit oft the financial statements are to obtain reasonable assurance about whether the financial statements as a whole are: free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinion. Reasonable assurance is al high level ofa assurançe but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with auditing standards generally accepted ini the United States ofA America( (GAAS), andi in accordance with Government Auditing Standards, and the provisions of Chapter 10.550, Rules of the State of Florida, Office of the Auditor General, will always detect a material misstatement when it exists. Misstatements, including omissions, can arise from fraud or error and are considered material ift there is a substantial likelihood that, individually ori in the aggregate, they would influence the judgment madel by a reasonable user based on the The objectives ofour compliance audit aret to obtains sufficient appropriate audite evidence toi form an opinion and report at the level specified in the governmental audit requirement about whether the Town complied in all material respects with the applicable compliance requirements and identify audit and reporting requirements specified in the governmental audit requirement that are supplementary to GAAS and Government Auditing Standards, ifany, and perform procedures to address those requirements. Accounting principles generally accepted in the United States of America (U.S. GAAP), as promulgated by the Governmental Accounting Standards Board (GASB) require that supplementary information, such as management's discussion and analysis (MD&A) or budgetary comparison information, be presented to supplement the basic financial statements. Such information, although not aj part of the basic financial statements, is required by the GASB, who considers it to be an essential part of financial reporting for placing thel basic financial statements in an appropriate operational, economic, or historical context. Asj part of our engagement, we will apply certain limited procedures to the required supplementary, information (RSI) in accordance with auditing standards generally accepted in the United States of America (GAAS). These limited procedures will consist primarily of inquiries of management regarding their methods of measurement and presentation, and comparing the information for consistency with management's responses to our inquiries. We will not express an opinion or provide any form of assurance on the RSI. The following RSI is required by U.S. GAAP. This RSI will be subjected to certain limited procedures but  contents.  financial statements.  will not be audited:  1. Management's discussion and analysis 2. Budgetary comparison schedules 3. Pension and OPEB schedules (as applicable)    13  Town of] Pomona Park, Florida May 21, 2024 Page 2  Supplementary information other than RSI will accompany the Town's basic financial statements. We will subject thei following supplementary information tot the auditing procedures applied in our audit of the basic financial statements and perform certain additional procedures, including comparing and reconciling the supplementary information to the underlying accounting and other records used. to prepare the basic financial statements or to the basic financial statements themselves, and additional procedures in accordance with GAAS. We intend to provide an opinion on whether the following supplementary informationi is presented fairly in all material respectsinr relation tot thel basic financial statements as a whole: 1. Schedule of expenditures oft federal awards and state financial assistance (if applicable)  Data Collection Form  Ifa applicable, prior to the completion of our engagement, we will complete the sections of the Data Collection Form that are our responsibility, if the Data Collection Form is applicable. The form will summarize our audit findings, amounts and conclusions. It is management's responsibility to submit a reporting package including financial statements, schedule of expenditure of federal awards, summary schedule of prior audit findings and corrective action plan along with the Data Collection Form to the federal audit clearinghouse. The financial reporting package must be text searchable, unencrypted, and unlocked. Otherwise, the reporting package will not be accepted by the federal audit clearinghouse. We will assist youi ini the electronic submission and certification. You may request from us copies of our report The Data Collection Form, if applicable, is required to be submitted within the earlier of 30 days after receipt of our auditors' reports or nine months after the end of the audit period, unless specifically waived byaf federal cognizant or oversight agency for audits. Data Collection! Forms submitted untimely are one of  for you to include with the reporting package submitted to pass-through entities.  the factors in assessing programs at al higher risk. Audit of the Financial Statements  We will conduct our audits in accordance with GAAS and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America (ifapplicable); the audit requirements ofTitle2U.S.Code: of Federal Regulations (CFR) Part 200, Uniform. Administrative Requirements, Cost Principles, Audit Requirements. for Federal. Awards (Uniform Guidanc(fappicable); Section 215.97, Florida Statutes, Florida Single Audit Ac(ifapplicable), and the provisions of Chapter 10.550, Rules oft the State of Florida, Office of the Auditor General (if applicable). As part of an audit of financial statements in accordance with GAAS, and in accordance with Government Auditing Standards, and the provisions of Chapter 10.550, Rules of the State of Florida, Office of the Auditor General, we exercise professional judgment and maintain professional skepticism throughout the  audit. We also:  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override Obtain an understanding of the system ofi internal control in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Town's internal control. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the  ofcontrols.  audit of the financial statements that we have identified during the audit.    -  Town of Pomona Park, Florida May 21, 2024 Page 3  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. Conclude, based on the audit evidence obtained, whether there are conditions or events, considered int the aggregate, that raise: substantial doubt about the' Town'sability to continue as ag going concern Because oft thei inherent limitations of an audit, together with thei inherent limitations ofinternal control, an unavoidable risk that some material misstatements may not be detected exists, even though the audit is properly planned and performed in accordance with U.S. GAAS and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General ofthe United States of America, and the provisions of Chapter 10.550, Rules of the State of Florida, Office of the Auditor General. Please note that the determination of abuse is subjective and Government. Auditing Standards does Our responsibility as auditors is limited to the period covered by our audit and does not extend to any other We will issue a written report upon completion of our audit oft the Town's basic financial statements. Our report will be addressed to the governing body of the Town. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature oft these circumstances, it may be necessary for us to modify our opinions, add an emphasis-ol-matter or other-matter paragraph(s) to our auditors' report, or if necessary, withdraw from the engagement. If our opinions on the basic financial statements are 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 opinions, we may decline to express opinions or to issue a report as a result oft this engagement. Ina accordance with the requirements of Government. Auditing Standards, we will alsoi issue a written report describing the scope of our testing over internal control over financial reporting and over compliance with laws, regulations, and provisions of grants and contracts, including the results of that testing. However, providing an opinion on internal control and compliance over financial reporting will not be an objective We also will issue a written report as required by Chapter 10.550, Rules of the State of Florida, Office of  for ar reasonable period oft time.  not require auditors to detect abuse.  periods.  oft the audit and, therefore, no such opinion will be expressed. the Auditor General upon completion of our audit. Reporting on Key Audit Matters  Management has not requested that we communicate key audit matters in our auditors' report for this fiscal  year.  Significant Risks Identified  We have identified the following preliminary significant risks of material misstatement as part of our audit planning, which are being communicated to comply with auditing standards and do not represent any  specific finding and/or concerns related to the audit: Override of internal controls by management Improper revenue recognition due to fraud Improper use of restricted resources  Our final communication of significant risks identified will take place upon completion of our audit.    Town of Pomona Park, Florida May 21, 2024 Page 4  Audit(s) of Major Program and/or Major Project Compliance  Ifapplicable, our audit(s) oft the Town's major federal award program(s) and/or state project(s): compliance will be conducted in accordance with the requirements of the Single Audit Act, as amended; the Uniform Guidance; and Chapter 10.550, Rules ofthe State ofFlorida, Office oft the Auditor General; and willi include tests of accounting records, a determination of major programs and/or projects in accordance with the Uniform Guidance, Chapter 10.550, Rules oft the State of Florida, Office oft the. Auditor General, and other procedures we consider necessary to enable us to express such an opinion on major federal award program and/or major state project compliance and to render the required reports. We cannot provide assurance that an unmodified opinion on compliance will be expressed. Circumstances may arise in which it is necessary The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance about whether material noncompliance with applicable laws and regulations, the provisions of contracts and grant agreements applicable to major federal award programs, and the applicable compliance requirements occurred, whether due to fraud or error, and express an opinion on the Town's compliance based on the audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk ofr not detecting material noncompliance resulting from fraudi is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override ofinternal control. Noncompliance with the compliance requirements is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence thej judgment made by ai reasonable user of the report on compliance about the' Town's compliance with the requirements oft the federal programs as Our procedures will consist of determining major federal programs and, performing the applicable procedures described in the U.S. Office of Management and Budget OMB Compliance Supplement for the types of compliance requirements that could have a direct and material effect on each of the Town'si major programs, and performing such other procedures as we consider necessary in the circumstances. The purpose of those procedures will be to express an opinion on the Town's compliance with requirements applicable to each of its major programs in our report on compliance issued pursuant to the Uniform Also, as required by the Uniform Guidance, we will obtain an understanding of the' Town's internal control over compliance relevant to the audit in order to design and perform tests of controls to evaluate the effectiveness oft the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each of the Town's major federal award programs. Our tests will be less in scope than would be necessary to render an opinion on these controls and, accordingly, no opinion will be expressed in our report. However, we will communicate to you, regarding, among other matters, the planned scope and timing of the audit and any, significant deficiencies and material weaknesses ini internal control over compliance that we have identified during the Chapter 10.550, Rules of the State of] Florida, Office of the Auditor General requires that we also plan and perform the audit to obtain reasonable assurance about whether material noncompliance with applicable laws and regulations, the provisions of contracts and grant agreements applicable to major state projects, and the applicable compliance requirements occurred, whether due toi fraud or error, and express an opinion on the Town's compliance based on the audit. Reasonable assurance is al high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and Chapter 10.550, Rules of the State of Florida, Office oft the Auditor General, will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements is considered: material ifthere is a substantial likelihood  for us to modify our opinion or withdraw from the engagement.  awhole.  Guidance.  audit.    1b  Town of Pomona Park, Florida May 21, 2024 Page 5  that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the' Town's compliance with the requirements of1 the state projects as a whole. Our procedures will consist of tests of transactions and other applicable procedures described in the State ofFlorida Statel Projects Compliance Supplement for the types of compliance requirements that could have ad direct and material effect on each of the Organization's major state projects, and performing such other procedures as we consider necessary in the circumstances. The purpose of these procedures will be to express an opinion on the Town's compliance with requirements applicable to each of its major state projects in our report on compliance issued pursuant to Chapter 10.550, Rules ofthe State of] Florida, Office Also, as required by Chapter 10.550, Rules of the State of Florida, Office of the Auditor General, we will obtain an understanding of the Town's internal control over compliance relevant to the audit in order to design and perform tests of controls over compliance to evaluate the effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each major state project. Our tests will be less in scope than would be necessary to render an opinion on those controls and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Chapter 10.550, Rules of the State of Florida, Office oft the Auditor General. However, we will communicate to) you, regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over As part of a compliance audit in accordance with GAAS, and in accordance with Government Auditing Standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also identify and assess the risks of material noncompliance, whether due to fraud or error, and design We will issue a report on compliance that will include an opinion or disclaimer of opinion regarding the Town's major federal award programs and/or major state projects, and a report on internal controls over compliance that will report any significant deficiencies and material weaknesses identified; however, such  oft the Auditor General.  compliance that we have identified during the audit.  and perform audit procedures responsive to those risks.  report will not express an opinion on internal control.  Management's Responsibilities  Our audit will be conducted on the basis that management acknowledge and understand that they have 1. For thej preparation and fair presentation oft the financial statements in accordance with accounting 2. For the design, implementation, and maintenance of the system of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, 3. Fori identifying, ini its accounts, all federal awards received and state financial assistance expended 4. For maintaining records that adequately identify the source and application of funds for federally 5. For preparing the schedule of expenditures of federal awards and/or state financial assistance (including notes and noncash assistance received) in accordance with the Uniform Guidance (if applicable) and Chapter 10.550, Rules of the State of Florida, Office of the Auditor General 6. For the design, implementation, and maintenance of internal control over federal awards, state 7. For establishing and maintaining effective internal control over federal awards and state financial assistance that provides reasonable assurance that the Town is managing federal awards and state  responsibility:  principles generally accepted in the United States of America;  whether due to fraud or error; funded activities;  during the period and the federal programs under which they were received;  requirements (if applicable); financial assistance, and compliance;    17  Town of Pomona Park, Florida May 21, 2024 Page 6  projects in compliance with federal and state statutes, regulations, and the terms and conditions of 8. For identifying and ensuring that the Town complies with federal laws and state statutes, regulations, and the terms and conditions of federal award programs and state financial assistance projects and implementing systems designed to achieve compliance with applicable federal and state statutes, regulations, rules, provisions of contracts or grant agreements, and the terms and 9. For disclosing accurately, currently, and completely the financial results ofe each federal award and 10. For identifying and providing report copies of previous audits, attestation engagements, or other studies that directly relate tot the objectives ofthe audit, including whether related recommendations 12. For addressing the findings and recommendations of auditors, for establishing and maintaining a process to track the status of such findings and recommendations and taking corrective action on reported audit findings from prior periods and preparing a summary schedule of prior audit 13. For following up and taking corrective action on current year audit findings and preparing a 14. For submitting the reporting package and data collection form to the appropriate parties; 15. For making the auditor aware of any significant contractor relationships where the contractor is  the federal awards and state financial assistance;  conditions of federal award programs and state financial assistance projects; major state project in accordance with the requirements oft the award; 11. For taking prompt action when instances of noncompliance are identified;  have been implemented;  findings;  corrective action plan for such findings; responsible for program compliance;  16. Top provide us with:  a. Access to alli information of which management is aware that is relevant to the preparation and fair presentation oft the financial statements, including the disclosures, and relevant to federal award programs and state financial assistance projects, such as records, b. Additional information that we may: request from management for the purpose ofthea audit; C. Unrestricted access to persons within the Town and others from whom we determine it d. A written acknowledgement of all the documents that management expects to issue that will bei included in the annual report and the planned timing and method ofi issuance oft that e.Af final version of the annual report (including all the documents that, together, comprise the annual report) in at timely manner prior to the date oft the auditors' report 17. For adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the current year period(s) under audit are immaterial, both individually and int the aggregate, to the financial statements as a whole; 18. For acceptance of nonattest services, including identifying the proper party to oversee nonattest 19. For maintaining adequate records, selecting and applying accounting principles, and safeguarding 20. For informing us of any known or suspected fraud affecting the Town involving management, employees with: significant role: int the system ofinternal control and others where fraud could have 22. For taking reasonable measures to safeguard protected personally identifiable and other sensitive 23. For confirming your understanding of your responsibilities as defined in this letter to us in your 24. Fori identifying and ensuring that the Town complies with applicable laws, regulations, contracts, 25. Additionally, it is management's responsibility to follow up and take corrective action on reported audit findings and to prepare a summary schedule of prior audit findings and a corrective action  documentation, and other matters; necessary to obtain audit evidence. annual report; and  work; assets;  ar material effect on compliance;  21. For the accuracy and completeness of alli information provided;  information;  management: representation letter; and agreements, and grants.    18  Town of Pomona Park, Florida May 21, 2024 Page 7  plan. The summary schedule of prior audit findings should be available for our review on the first With regard to the supplementary information referred to above, you acknowledge and understand your responsibility (a) for the preparation of the supplementary information in accordance with the applicable criteria, (b) toj provide us with the appropriate written representationsi regarding supplementary information, (c) toinclude our report ont the: supplementary information ina any document that contains thes supplementary information and thati indicates that we have reported on such supplementary information, and (d) toj present the supplementary information with the audited financial statements, or if the supplementary information will not be presented with the audited financial statements, to make the audited financial statements readily available to the intended users of the supplementary information no later than the date of issuance by you As part of our audit process, we will request from management written confirmation concerning  day of fieldwork.  of the supplementary information and our report thereon. representations made to us in connection with the audit. Additional Examination Engagements  Youl have requested that we examine the Town's compliance for the fiscal years ended September 30, 2024,  2025 and 2026, with the following statutes (collectively, "the Statutes"):  Section 218.415, Florida Statutes, Local Government Investment. Policies  We are pleased to confirm our acceptance and our understanding oft this direct examination engagement by means ofthis letter. Our examination willl be conducted with the objective of obtaining reasonable assurance by evaluating whether the Town complied in all material respects with the Statutes and performing other procedures to obtain sufficient appropriate evidence to express an opinion in a written practitioner'sreport.  that conveys the results of our evaluation. Practitioner. Responsibilities  We will conduct our examination in accordance with the attestation standards established by the AICPA. Anexamination: involves performing procedures to obtain attest evidence about whether the Town complied with the Statutes, in all material respects. An examination involves performing procedures to obtain evidence about the Town's compliance with the Statutes. The nature, timing, and extent of procedures selected depend on the practitioner's judgment, including the assessment of the risks of material Because of thei inherent limitations of an examination engagement, together with thei inherent limitations of internal control, an unavoidable risk exists that some material misstatements may not be detected, even though the examination is properly planned and performed in accordance with the attestation standards. However, we will inform you of any material noncompliance with laws or regulations, uncorrected misstatements, fraud, and when relevant to the underlying subject matter or subject matter information, internal control deficiencies that comes to our attention, unless clearly inconsequential.  misstatement of the underlying subject matter, whether due to fraud or error.  Management Responsibilities  Our examination will be conducted on the basis that management and, when appropriate, those charged 2. For the design, implementation, and maintenance of internal control to prevent, or detect and correct, misstatement of or noncompliance with the Statutes, due to fraud or error; 3. Fors selecting the criteria for the evaluation oft the Town's compliance with the Statutes;  with governance, acknowledge and understand that they have responsibility: 1. For ensuring the Town complies with the Statutes;    19  Town of Pomona Park, Florida May 21, 2024 Page 8  4. Determining that such criteria are suitable, will be available to the intended users, and are a. Access to all information of which management is aware that is relevant to compliance with the Statutes, such as records, documentation, and other matters and that you are b. Additional information that we may request from management for the purpose of the Unrestricted access to persons within the Town from whom we determine it necessary to  appropriate fort the purpose oft the engagement; and  5. Top provide us with:  responsible fort the accuracy and completeness ofthat information;  examination; and obtain attest evidence.  As part of our examination process, we will request from you written confirmation concerning  representations made to us in connection with the examination.  Reporting  We will issue a written report upon completion of our examination of the Town's compliance with the Statutes. Our report will be addressed to the governing body. 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, add an emphasis-of-matter or other-matter paragraph(s), or withdraw from the engagement. We will perform the following nonattest services: preparation of financial statements, preparation of schedule of expenditures of federal awards and state financial assistance and data collection form (if applicable), capital asset schedule and depreciation calculation assistance, preparation of annual financial report (if requested). With respect to any nonattest services we perform, we will not assume management responsibilities on behalf of the Town. However, we will provide advice and recommendations to assist management of the Town in performing its responsibilities. The Town's management is responsible for (a) making all management decisions andj performing all management functions; (b) assigning a competent individual (Jennifer Paul, Finance Director) to oversee the services; (c)evaluating the adequacy of the services performed; (d) evaluating and accepting responsibility for the results of the services performed; and (e) designing, establishing, and maintaining the system of internal control, including the process used Our responsibilities and limitations of the engagement are as follows. We will perform the services in accordance with applicable professional standards. This engagement is limited to the services previously outlined. Our firm, ini its sole professional judgment, reserves the right to refuse to do any procedure or take any action that could be construed as making management decisions or assuming management responsibilities, including determining account coding and approving. journal entries. Our firm may advise the Town with regard to different matters, but the Town must make all decisions with regard to those Any nonattest services performed by us do not constitute an audit performed in accordance with  Nonattest Services  to monitor the: system ofinternal control.  matters.  Government. Auditing Standards. Engagement Administration, Fees, and Other  We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request and will locate any documents or support for any other transactions we: select for testing. We do not host, are not the custodian of, and accept no responsibility for your financial and non-financial data. You acknowledge that you have sole responsibility for the storage and preservation ofy your financial  and non-financial data.    00  Town of Pomona Park, Florida May 21, 2024 Page 9  During the course of the audit, we may observe opportunities for economy in, or improved controls over, your operations. We will bring such matters to the attention of the appropriate level ofi management, either You agree to inform us of facts that may affect the financial statements of which you may become aware during the period from the date oft the auditors' report to the date the financial statements are issued. Zach Chalifour is the service leader for the audit services specified in this letter. The service leader's responsibilities include supervising the services performed as part of this engagement and signing or Our fees for the audit of the financial statements and related services, including expenses, for each of the  orally or in writing.  authorizing another qualified firm representative to sign the reports. fiscal years included int this engagement are as follows:  Single Audit Fee Capital Asset &  Year Ending 2024 2025 2026  (per major program) $5,000 $5,000 $5,000  Depreciation Annual Financial  September. 30, Town Audit Fee  Schedules $1,000 $1,000 $1,000  Report $1,000 $1,000 $1,000  $25,000 $26,000 $27,000  Our ability to provide services in accordance with our estimated fees depends on the quality, timeliness, and accuracy oft the Town's records, and, for example, the number of general ledger adjustments required as a result of our work. We will also need your personnel to be readily available during the engagement to respond in at timely manner to our requests. Lack of preparation, poor records, general ledger adjustments and/or untimely assistance may result in an increase of our fees. The above fees assume a clean set of records (funds in balance, bank accounts reconciled and tied to general ledger, beginning equity balances agreed to prior year audit, interfund activity in balance, etc.); as occasionally done in prior years, any additional cash-to-accrual assistance may be requested as a separate engagement for additional nonattest This engagement may be terminated by either party for noncompliance with the terms as noted in this engagement letter. The parties will provide 60 days" notice oft their intention to terminate the engagement. Upon completion of this engagement with the audit for the year ended September 30, 2026, a new engagement can be entered into for an additional three-year period, at the option of both parties. Any such At the conclusion of our audit engagement, we will communicate to those charged with governance the  services.  engagements willl be evidenced by a new engagement letter. following significant findings from the audit:  Our view about the qualitative aspects oft the Town'ss significant accounting practices; Significant difficulties, ifany, encountered during the audit; Uncorrected: misstatements, other than those we believe are trivial, ifany; Disagreements with management, if any;  Other findings or issues, if any, arising from the audit that are, in our professional judgment, significant and relevant to those charged with governance regarding their oversight of the financial Material, corrected misstatements that were brought to the attention of management as a result of Significant issues, if any, arising from the audit that were discussed, or the subject of  reporting process; our audit procedures;  Representations we requested from management; Management's consultations with other accountants, ifany; and correspondence, with management.    )  Town of Pomona Park, Florida May 21, 2024 Page 10  In accordance with the requirements of Government Auditing Standards, we have attached a copy of our The audit documentation for this engagement is the property of James Moore & Co., P.L. and constitutes confidential information. However, we may be requested to make certain audit documentation available to a grantor or their designee, a federal or state agency providing direct or indirect funding, or the U.S. Government. Accountability Office pursuant to authority giventoith by laws or regulation, or toj peer reviews. Ifrequested, access to such audit documentation willl be provided under the supervision of. James Moore & Co., P.L. personnel. We will: notify you of any such request. Furthermore, upon request, we may provide copies of selected audit documentation to these agencies and regulators. The regulators and agencies may intend, or decide, to distribute the copies or information contained therein to others, including other Int the normal course of business, we use the services of third-parties and individual contractors, which are not employees of. James Moore & Co., P.L. Those services are performed at various levels and in various aspects our engagements including bookkeeping, tax return preparation, consulting, audit and other attest services and clerical and data entry functions. Iti is possible that during the course oft the engagement we may utilize such third-party and individual contractor sources. Additionally, the engagement will, of necessity, require us to handle confidential information and we expects third-party service providers and individual contractors to maintain the confidentiality of such information. To be reasonably assured that unauthorized release of confidential client information does not occur,, we require those individuals and third-party service providers to enter into a written agreement to maintain the confidentiality of such information. Your acceptance of this arrangement acknowledges and accepts our handling of confidential We appreciate the opportunity to be of service to the Town of Pomona Park, Florida and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. Ifyou agree with the terms of our engagement as described in this letter, please sign the enclosed  latest external peer review report of our firm for your consideration and files.  governmental agencies.  information including access by third-party and individual service providers.  copy and return it to us.  Very truly yours,  d Mapc 6.,P.L. JAMES MOORE & CO.,P.L.  RESPONSE:  This letter correctly sets forth the understanding oft the Town of Pomonal Park, Florida.  By Title_ Date_    02  00  9  - -  -  ?  A  9  9  a  6  D8  E    ?  R  N  -  5  A  9  A  9  F  4  3  N    R  f    H    84 Pagelof1  RESOLUTION 2024-05  AR RESOLUTION OF THE TOWN OF POMONA PARK, FLORIDA, AUTHORIZING THE MAYORTO EXECUTE AN. AGREEMENT WITH FLORIDA DOT FOR THE STATE HIGHWAY LIGHTING, MAINTENANCE AND COMPENSATION PROGRAM WHEREAS, Florida Department of Transportation has determined that the Town of Pomona Park is eligible for the 2024-2025 State Highway Lighting, Maintenance and Compensation WHEREAS, in order to enact Contract AS015, Mayor Joseph Svingala, must be authorized by NOW THEREFORE, BE IT RESOLVED; by the Town of Pomona Park, Putnam County,  FOR JULY 1, 2024 -JUNE 30, 2025  program; and,  the Town Council to sign the attached document.  Florida, that: Section 1. Purpose  Should this resolution be adopted, it shall serve to authorize the Mayor to execute Contract AS015 between the Town of Pomona Park and Florida Department ofTransportation.  Section 2. Severability  Each phrase, sentence, paragraph, section or other provision of this Resolution is severable from all other such phrases, sentences, paragraphs, sections and provisions. Should any phrase, sentence, paragraph, section or provision of this Resolution be declared by the courts to be unconstitutional ori invalid, such declaration shall not affect any other portion or provision oft this  Resolution. Section 3. Conflicts Section 4. Effective Date signatures are executed. June 11, 2024. By:  All Resolutions, or parts of Resolutions, in conflict herewith including, are hereby repealed. This Resolution shall take effect upon final passage as provided by law or as soon thereafter as all IN WITNESS THEREOF, this Resolution has been duly adopted at a Public Meeting on  Attest:  Joseph Svingala., Mayor  Andrea Almeida, Town Clerk CMC Approved for form and content  Robert W. Pickens, III, Attorney    DocuSign Envelope ID: 555341E9-4183-4E20-B24B-4A2007FC2C53  05  EXHIBIT A  STATE HIGHWAYI LIGHTING, MAINTENANCE, AND COMPENSATION, AGREEMENT  For Fiscal Year 2024-2025  1.0 PURPOSE  This exhibit defines the method and limits of compensation to be madet tot the MAINTAINING AGENCY for the: services described in this Agreement and method by which payments will be  made. 2.0 FACILITIES  The lighting or lighting systems listed below, ori in an attached spreadsheet, or other electronic forms arei included with this Agreement andi represent the Facilities to be maintained by  the MAINTAINING AGENCY. 3.0 COMPENSATION  For the satisfactory completion of all services detailed in this Agreement, FDOT will pay the MAINTAINING, AGENCY1 thel TotalSum as providedi in Section 2 ofthe Agreement." The MAINTAINING AGENCY willr receive one: single payment att the end ofe eachi fiscaly yeari for satisfactory completion of  service. Type of Light High Mast Standard Underdeck Sign High Mast Standard Underdeck Sign  #of lights 20  LED or HPS HPS HPS HPS HPS LED LED LED LED  Unit rate 337.76  Total 0.00 6,755.20 0.00 0.00 0.00 0.00 0.00 0.00    DocuSign Envelope ID: 555341E9-4183-4E20-B24B-4A2007FC2C53  0b  Florida Department of Transportation Highway Lighting Maintenance and Compensation Agreement  Inventory  AS015 Agency Name: Andreay Almeida 386-649-4902 State Road Number 155  TOWN OF POMONA PARK  Begin Milepost End Milepost or Number of Lights Being Type of Light(s): High or Nearest Nearest Cross Currently Maintained' Within Mast, Standard,  County  LED orHPS 20LED  Cross Road  Road  These Limits 20  Underdeck, or Sign Standard  PUTNAM North Town Limits South Town Limits  TOTAL#OF LIGHTS BEING MAINTAINED:  20    To: aARowIg.NanN  FLORIDA DEPARTMENT OF TRANSPORTATION  FUNDS APPROVAL ASO15 3/12/2024  CONTRACT INFORMATION  Contract: Contract Type: Method of Procurement: Vendor Name: Vendor ID:  ASO15  AF-UTILITIES JOIN PROJ (UTILJTPT) G-GOVERMENTAL, AGENCY (287.057,F.S.) TOWN OF POMONAI PARK F591502925001 06/30/2028 ct=$24,926.43 Encumbering Funds for FY2022  Beginning Date of This Agreement: 08/06/2021 Ending Date of This Agreement: Contract Total/Budgetary Ceiling: Description:  FUNDS APPROVAL INFORMATION  FUNDS APPROVEDREVIEWED FOR. JASON ADANK, CPA, COMPTROLLER ON3/12/2024  Action: Reviewed or Approved: "REVIEWED Organization Code: Expansion Option: Object Code: Amount: Financial Project: Work Activity (FCT): CFDA: Fiscal Year: Budget Entity: CategorylCategory Year: 088712/25 Amendment ID: Sequence: User Assigned ID: Encl Line (6s)/Status:  Supplemental 55024040210 A1 242059 $6,755.20 41441917805 787 2025 55150200 S004 00 2025 /04  Total Amount: $6,755.20  *Reviewed Funds Approval ande encumbrance processing is contingent upon Annual Legislative appropriation.  Page1 of1    28  RESOLUTION 2024-06  A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF POMONA PARK, FLORIDA, TO ADOPT STANDARDS TO SAFEGUARD AGAINST CYBERSECURITY THREATS; ADOPTING THE METHODS AND STANDARDS SET FORTH IN VERSION 1.1 OF THE FRAMEWORK FOR CYBERSECURITY ADOPTED BY THE NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY; PROVIDING FOR CONFLICTS, SEVERABILITY, AND AN Whereas, Section 282.3185 (4). Florida Statutes provides that each local government shall adopt cybersecurity standards that safeguard its data, information technology, and information technology resources to ensure availability, confidentiality, and integrity; and Whereas, Section 282.3185 (4) Florida Statute provides that each municipality with a population of less than 25,000 must adopt the cybersecurity standards required by this subsection  EFFECTIVE DATE.  by January 1, 2025; and  Whereas, the Town must notify the Florida Digital Service of its compliance with this Whereas, the Town Council finds that the cybersecurity standards set forth in Version 1.1 ofthel Framework for Improving Critical Infrastructure Cybersecurity, promulgated by the National Institute of Standards and Technology provides standards that are consistent with  subsection as soon as possible; and  generally accepted best practices for cybersecurity; and  Whereas, the Town Council finds that Version 1.1 oft the Framework for Improving Critical Infrastructure Cybersecurity, promulgated by the National Institute of Standards and Technology might be amended from time to time and that the methods and procedures provided  for herein should be amended to include such amendments; and  Whereas, the Town Council intends to adopt the provisions of Version 1.1 of the Framework for Improving Critical Infrastructure Cybersecurity, promulgated by the National Institute of Standards and' Technology in order to establish ai tramework to manage cybersecurity  risks as follows:  a) Develop an organizational understanding to manage cybersecurity risk to: b) Develop and implement the appropriate safeguards to ensure delivery of Develop and implement the appropriate activities to identify the occurrence of d) Develop and implement the appropriate activities to take action regarding a  systems, assets, data, and capabilities.  services. ac cybersecurity event. detected cybersecurity event.  Res 24-06 Cybersecurity Framework: Page 1of3    09  e) Develop and implement the appropriate activities to maintain plans for resilience and to restore any capabilities or services that were impaired due to  acyber- security event.  NOW, THEREFORE, BE IT RESOLVED BYTHE TOWN COUNCIL OFTHE Section I. The foregoing findings are incorporated herein by reference and made a part Section II. The methods and standards which are set forth in Version 1.1 oft the Framework for Improving Critical Infrastructure Cybersecurity, as may be amended from time to time, which is promulgated by the National Institute of Standards and' Technology are hereby adopted by the Town to establish a framework for cybersecurity for the Town.  TOWN OF POMONA PARK, FLORIDA, AS FOLLOWS:  hereof.  Section II. The Town Clerk shall establish cybersecurity procedures intended to  accomplish the following goals:  a) Develop an organizational understanding to manage cybersecurity risk to: b) Develop and implement the appropriate safeguards to ensure delivery of c) Develop and implement the appropriate activities to identify the occurrence of d) Develop and implement the appropriate activities to take action regarding a Develop and implement the appropriate activities to maintain plans for resilience and to restore any capabilities or services that were impaired due to  systems, assets, data, and capabilities.  services.  ac cybersecurity event. detected cybersecurity event.  ac cyber- security event.  Section IV. Version 1.1 oft the Framework for Improving Critical Infrastructure Cybersecurity, promulgated by the National Institute of Standards and' Technology, as may be amended from time to time, is adopted by reference as the policy to govern the' Town's efforts to protect against cyber threats.. All amendments to Version 1.1 or updated Versions of said Framework for Improving Critical Infrastructure Cybersecurity shall be automatically adopted by the Town and the Town's cybersecurity policy shall be amended accordingly.  Section V. Upon the Town complying with the requirements set forth in Section 282.3185 (4) Florida Statutes the Town Clerk or her designee shall notify the Florida Digital Service  as soon as possible.  Res 24-06 Cybersecurity Framework Page 2of3    30  Section VI. Ifany section or portion ofa a section oft this Resolution proves to bei invalid, unlawful, or unconstitutional, it shall not be held to invalidate or impair the validity, force, or  effect of any other section or part oft this Resolution.  Section VII. This Resolution shall be effective immediately upon its adoption.  PASSED AND RESOLVED by a  vote of the Town Council of the Town of  PomonaPark, Florida on this  day of  2024.  ATTEST:  Joseph Svingala, Mayor  Andrea Almeida, CMC Town Clerk  APPROVED AST TO FORM. AND  LEGALITY:  Robert W. Pickens, MITownAttorey  Res 24-06 Cybersecurity Framework Page3of3    31