Palm Glades
Community Development District
Unaudited Financial Reporting as of
August 31, 2020

Meeting Date Tuesday, October 13, 2020

Table of Contents

I.

 	Financial Statements -  August 31, 2020

II.

 	Assessments Receipt Schedule

III.

 	Check Register Summary -  8/30/2020 - 9/30/2020

Palm Glades
COMMUNITY DEVELOPMENT DISTRICT COMBINED BALANCE SHEET
August 31, 2020

 	Major Funds	

Total Governmental

Debt
 	Service	

Capital
     Projects	

 	General	

 	Funds	

ASSETS:

Cash
Cash - Capital Reserve Due from Other Investments - State Board
Investments - State Board - Capital Reserves Investments:
Series 2016 Reserve Revenue Interest Principal Series 2017 Reserve Revenue Interest Sinking
Series 2018A1
Reserve Interest Revenue Series 2018A2 Reserve Interest
Acq. & Construction - Series 2018A1
Series 2020 Reserve Interest
Cost of Issuance - Series 2020 Electric Deposits
Prepaid Expenses

$64,803
---
$3,500
$940,437
---

---
---
---
---
---

---
$74,829
---
---
$390

$64,803
$74,829
$3,500
$940,437
$390

---
---
---
---

$472,617
$447,077
$121
$34

---
---
---
---

$472,617
$447,077
$121
$34

---
---
---
---

$130,578
$248,753
$74
$20

---
---
---
---

$130,578
$248,753
$74
$20

---
---
---

$286,555
$1,245
$475,870

---
---
---

$286,555
$1,245
$475,870

---
---
---

$33,310
$319
---

---
---
$2,509

$33,310
$319
$2,509

---
---
---
$6,874
$3,634

$25,504
$16,863
---
---
---

---
---
$5,090
---
---

$25,504
$16,863
$5,090
$6,874
$3,634

TOTAL ASSETS

$1,019,248

$2,138,940

$82,818

$3,241,006

LIABILITIES:
Accounts Payable
Retainage Payable - Landscape

$92,111
$1,591

---
---

---
---

$92,111
$1,591

FUND BALANCES:
Restricted for Debt Service Restricted for Capital Projects Restricted for Capital Reserves Unassigned

---
---
---
 	$925,546 

$2,138,940
---
---
 	---

---
$7,599
$75,219
 	---

$2,138,940
$7,599
$75,219
 	$925,546 

TOTAL LIABILITIES & FUND BALANCES

$1,019,248

$2,138,940

$82,818

$3,241,006

Page 1

Palm Glades
COMMUNITY DEVELOPMENT DISTRICT GENERAL FUND
Statement of Revenues & Expenditures For the Period Ended August 31, 2020

ADOPTED BUDGET

PRORATED BUDGET THRU 08/31/20

ACTUAL THRU 08/31/20

 DESCRIPTION	

VARIANCE

REVENUES:

Maintenance Assessments Interest
Maintenance Assessments - Off Roll Club Income
Access Cards Guess  Passes Party Rental Fees Office Space Rental
Non-Residential Memberships Miscellaneous
FEMA-Hurricane Irma Key Card/Replacements
TOTAL REVENUES EXPENDITURES:

$1,768,726
$5,000
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0

$1,768,726
$4,583
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0

$1,777,038
$15,661
$20,829
$451
$4,065
$1,138
$5,288
$3,982
$957
$3,172
$3,789
$1,631

$8,311
$11,078
$20,829
$451
$4,065
$1,138
$5,288
$3,982
$957
$3,172
$3,789
$1,631

 	$1,773,726 

 	$1,773,310 

 	$1,838,000 

 	$64,690 

ADMINISTRATIVE:
Supervisor Fees FICA Expense Engineering Arbitrage Dissemination Attorney
Annual Audit Trustee fees Assessment Roll Management Fees Website Fees Telephone Postage
Printing & Binding Rentals & Leases Insurance
Legal Advertising Other Current Charges Office Supplies
Dues, Licenses, Subscriptions Capital Outlay

$8,600
$658
$10,000
$3,000
$2,500
$31,029
$5,600
$17,000
$2,000
$43,353
$3,000
$100
$1,500
$2,900
$2,400
$6,646
$1,500
$500
$260
$175
$250

$7,883
$603
$9,167
$1,800
$2,292
$28,443
$4,600
$24,000
$2,000
$39,740
$2,750
$92
$1,375
$2,658
$2,200
$6,646
$1,375
$458
$238
$175
$229

$6,400
$490
$6,338
$1,800
$2,292
$37,965
$4,600
$24,000
$2,000
$39,740
$2,750
$0
$854
$2,486
$2,200
$6,193
$2,450
$1,017
$224
$175
$0

$1,483
$113
$2,829
$0
$0 ($9,522)
$0
$0
$0
$0
$0
$92
$521
$172
$0
$453 ($1,075)
($558)
$15
$0
$229

TOTAL ADMINISTRATIVE

 	$142,971 

 	$138,725 

 	$143,973 

 	($5,248)

Field
Landscape Maintenance Porter Service
Mulch
Tree Trimming & Palm Pruning Landscape Fertilization and Pest Control Annuals
Plants Replacement Irrigation System

$191,000
$79,560
$62,000
$39,000
$43,870
$15,000
$39,000
$22,800

$181,035
$72,930
$62,000
$39,000
$40,214
$13,750
$35,750
$20,900

$181,035
$73,593
$61,030
$49,243
$24,600
$13,429
$18,260
$19,000

$0 ($663)
$971 ($10,243)
$15,614
$321
$17,490
$1,900

Page 2

Palm Glades
COMMUNITY DEVELOPMENT DISTRICT GENERAL FUND
Statement of Revenues & Expenditures For the Period Ended August 31, 2020

ADOPTED BUDGET

PRORATED BUDGET THRU 08/31/20

ACTUAL THRU 08/31/20

 DESCRIPTION	

VARIANCE

EXPENDITURES: (continued)

Field (continued) Irrigation Repairs Electricity
Refuse
Entrance Maintenance & Repairs Janitorial Supplies
Lake Maintenance Lake Debris Removal
Cleaning of Drainage System Pressure Cleaning - Sidewalk Field Management
Security Services
Special Security Services Holiday Decorations Contingency
Capital Projects/Deferred Obligations

$15,000
$28,000
$14,138
$20,000
$4,200
$13,500
$3,600
$22,000
$18,600
$19,500
$450,000
$40,000
$15,000
$50,000
$200,000

$13,750
$25,667
$12,960
$18,333
$3,850
$12,375
$3,300
$20,167
$18,600
$17,875
$412,500
$36,667
$14,687
$45,833
$183,333

$11,081
$24,695
$14,138
$41,915
$0
$8,488
$0
$0
$17,850
$17,875
$490,604
$12,781
$14,687
$46,559
$0

$2,669
$971 ($1,178)
($23,582)
$3,850
$3,887
$3,300
$20,167
$750
$0 ($78,104)
$23,886
$0 ($725)
$183,333

TOTAL FIELD

 	$1,405,768 

 	$1,305,475 

 	$1,140,862 

 	$164,613 

Clubhouse
Access Control (cards, systems, cameras maint.) Air Conditioning Maintenance
Basketball Court Repairs and Maintenance Cable & Internet Service
Circuit Training Equipment Maintenance Sauna Equipment Maintenance Electricity
Fire Alarm & Building Alarm Monitoring Gazebo and Trellis Repairs and Maintenance Holiday Decorations
Insurance
Irrigation Repairs and Maintenance Janitorial
Janitorial Supplies Landscape Maintenance
Landscape Replacement (Includes Mulching) Management Fees
Office Equipment Maintenance Office Supplies/Clubhouse Supplies Pest Control-Interior & Exterior
Pool, Spa and Waterpark Maintenance Pool, Spa and Waterpark Repairs

$5,000
$5,000
$10,000
$3,000
$6,350
$3,500
$75,000
$2,400
$5,000
$5,000
$30,000
$5,000
$48,800
$5,200
$30,540
$26,176
$175,000
$5,000
$11,000
$1,500
$45,000
$32,500

$4,583
$4,583
$9,167
$2,750
$5,821
$3,208
$68,750
$2,200
$4,583
$4,583
$30,000
$4,583
$44,733
$4,767
$27,995
$23,995
$160,417
$4,583
$10,083
$1,375
$41,250
$29,792

$1,719
$9,595
$4,895
$5,757
$3,139
$0
$31,421
$6,568
$10,675
$0
$31,617
$0
$47,290
$0
$26,125
$14,971
$147,400
$0
$12,841
$5,638
$35,491
$30,979

$2,864 ($5,012)
$4,272 ($3,007)
$2,681
$3,208
$37,329 ($4,368)
($6,092)
$4,583 ($1,617)
$4,583 ($2,557)
$4,767
$1,870
$9,024
$13,017
$4,583 ($2,758)
($4,263)
$5,759 ($1,187)

Page 3

Palm Glades
COMMUNITY DEVELOPMENT DISTRICT GENERAL FUND
Statement of Revenues & Expenditures For the Period Ended August 31, 2020

ADOPTED BUDGET

PRORATED BUDGET THRU 08/31/20

ACTUAL THRU 08/31/20

 DESCRIPTION	

VARIANCE

Clubhouse (continued) Printing & Postage Property Taxes
Repairs/Maintenance & Supplies (General) Residential Social Expenses
Security Telephone
Trash Collection/Recycling Water & Sewer
Window Cleaning/Pressure Cleaning Contingency

$2,400
$6,000
$50,000
$12,000
$66,670
$4,500
$6,500
$8,000
$4,000
$77,561

$2,200
$0
$45,833
$11,000
$61,114
$4,125
$5,958
$7,333
$3,667
$71,098

$0
$0
$57,679
$20,537
$60,501
$562
$0
$4,479
$0
$37,305

$2,200
$0 ($11,846)
($9,537)
$613
$3,563
$5,958
$2,854
$3,667
$33,793

TOTAL CLUBHOUSE

 	$773,597 

 	$706,131 

 	$607,185 

 	$98,946 

TOTAL EXPENDITURES

 	$2,322,336 

 	$2,150,331 

 	$1,892,020 

 	$258,311 

Excess (deficiency) of revenues over (under) expenditures

($548,610)

($377,021)

($54,020)

$323,001

OTHER FINANCING SOURCES/(USES)

Interfund Transfers Out

$0

$0

($75,000)

($75,000)

TOTAL FINANCING SOURCES/(USES)

 	$0 

 	$0 

 	($75,000)

 	($75,000)

Net change in fund balance

($548,610)

($377,021)

($129,020)

$248,001

FUND BALANCE - Beginning

$548,610

$1,054,566

FUND BALANCE - Ending

$0

$925,546

Page 4

Palm Glades
COMMUNITY DEVELOPMENT DISTRICT CAPITAL RESERVE FUND
Statement of Revenues & Expenditures For the Period Ended August 31, 2020

ADOPTED	PRORATED BUDGET

ACTUAL
   THRU 08/31/20 

 DESCRIPTION	

    BUDGET 

   THRU 08/31/20 

    VARIANCE 

REVENUES:

Interest Income

$0

$0

$390

$390

TOTAL REVENUES

 	$0 

 	$0 

 	$390 

 	$390 

EXPENDITURES:

Bank Charges

$0

$0

$171

($171)

TOTAL EXPENDITURES

 	$0 

 	$0 

 	$171 

 	($171)

Excess (deficiency) of revenues over (under) expenditures

 	$0 

 	$0 

 	$219 

 	$219 

OTHER FINANCING SOURCES/(USES)

Interfund Transfer In/(Out)

$0

$0

$75,000

$75,000

TOTAL FINANCING SOURCES/(USES)

 	$0 

 	$0 

 	$75,000 

 	$75,000 

Net change in fund balance

$0

$0

$75,219

$75,219

FUND BALANCE - Beginning

$0

$0

FUND BALANCE - Ending

$0

$75,219

Page 5

Palm Glades
COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND
Series 2016 Special Assessment Refunding Bonds Statement of Revenues & Expenditures
For the Period Ended August 31, 2020

ADOPTED BUDGET

PRORATED BUDGET THRU 08/31/20

ACTUAL THRU 08/31/20

 DESCRIPTION	

VARIANCE

REVENUES:

Special Assessments Interest Income

$899,599
$2,500

$899,599
$2,292

$907,711
$9,904

$8,112
$7,613

TOTAL REVENUES

 	$902,099 

 	$901,890 

 	$917,615 

 	$15,724 

EXPENDITURES:

Interest Expense - 11/1 Principal Expense - 5/1 Interest Expense - 5/1

$193,900
$500,000
$193,900

$193,900
$500,000
$193,900

$193,900
$500,000
$193,900

$0
$0
$0

TOTAL EXPENDITURES

 	$887,800 

 	$887,800 

 	$887,800 

 	$0 

Excess (deficiency) of revenues over (under) expenditures

 	$14,299 

 	$14,090 

 	$29,815 

 	$15,724 

OTHER FINANCING SOURCES/(USES)

Interfund Transfer In/(Out)

$0

$0

$927

$927

TOTAL FINANCING SOURCES/(USES)

 	$0 

 	$0 

 	$927 

 	$927 

Net change in fund balance

$14,299

$14,090

$30,741

$16,651

FUND BALANCE - Beginning

$416,405

$889,108

FUND BALANCE - Ending

$430,703

$919,849

Page 6

Palm Glades
COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND
Series 2017 Special Assessment Refunding Bonds Statement of Revenues & Expenditures
For the Period Ended August 31, 2020

ADOPTED	PRORATED BUDGET

ACTUAL
   THRU 08/31/20 

 DESCRIPTION	

    BUDGET 

   THRU 08/31/20 

    VARIANCE 

REVENUES:

Special Assessments Interest Income

$727,253
$1,000

$727,253
$917

$726,662
$4,664

($591)
$3,748

TOTAL REVENUES

 	$728,253 

 	$728,170 

 	$731,326 

 	$3,157 

EXPENDITURES:

Interest Expense - 11/1 Interest Expense - 5/1 Principal Expense - 5/1

$216,650
$216,650
$295,000

$216,650
$216,650
$295,000

$216,650
$216,650
$295,000

$0
$0
$0

TOTAL EXPENDITURES

 	$728,300 

 	$728,300 

 	$728,300 

 	$0 

Excess (deficiency) of revenues over (under) expenditures

($47)

($130)

$3,026

$3,157

FUND BALANCE - Beginning

$242,214

$376,398

FUND BALANCE - Ending

$242,167

$379,425

Page 7

Palm Glades
COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND
Series 2018A1/A2 Special Assessment Bonds Statement of Revenues & Expenditures For the Period Ended August 31, 2020

ADOPTED	PRORATED BUDGET

ACTUAL
   THRU 08/31/20 

 DESCRIPTION	

    BUDGET 

   THRU 08/31/20 

    VARIANCE 

REVENUES:

Special Assessments Interest Income

$682,112
$500

$682,112
$458

$685,220
$6,773

$3,108
$6,314

TOTAL REVENUES

 	$682,612 

 	$682,570 

 	$691,993 

 	$9,422 

EXPENDITURES:

Series 2018A1
Interest Expense - 11/1 Principal Expense - 11/1 Interest Expense - 5/1

$185,420
$180,000
$182,720

$185,420
$180,000
$182,720

$185,420
$180,000
$182,720

$0
$0
$0

Series 2018A2
Interest Expense - 11/1 Principal Expense - 11/1 Interest Expense - 5/1

$47,428
$30,000
$46,866

$47,428
$30,000
$46,866

$47,428
$30,000
$46,866

$0
$0
$0

TOTAL EXPENDITURES

 	$672,434 

 	$672,434 

 	$672,434 

 	$0 

Excess (deficiency) of revenues over (under) expenditures

$10,178

$10,136

$19,559

$9,423

FUND BALANCE - Beginning

$456,106

$777,740

FUND BALANCE - Ending

$466,284

$797,299

Page 8

Palm Glades
COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND
Series 2020 Special Assessment Bonds Statement of Revenues & Expenditures For the Period Ended August 31, 2020

ADOPTED	PRORATED BUDGET

ACTUAL
   THRU 08/31/20 

 DESCRIPTION	

    BUDGET 

   THRU 08/31/20 

    VARIANCE 

REVENUES:

Interest Income

$0

$0

$7

$7

TOTAL REVENUES

 	$0 

 	$0 

 	$7 

 	$7 

EXPENDITURES:

Series 2020
Interest Expense - 11/1

$0

$0

$0

$0

TOTAL EXPENDITURES

 	$0 

 	$0 

 	$0 

 	$0 

OTHER FINANCING SOURCES/(USES)

Bond Proceeds

$0

$0

$42,360

$42,360

TOTAL FINANCING SOURCES/(USES)

 	$0 

 	$0 

 	$42,360 

 	$42,360 

Net change in fund balance

$0

$0

$42,367

$42,367

FUND BALANCE - Beginning

$0

$0

FUND BALANCE - Ending

$0

$42,367

Page 9

Palm Glades
COMMUNITY DEVELOPMENT DISTRICT CAPITAL PROJECTS FUND
Series 2016 Special Assessment Refunding Bonds Statement of Revenues & Expenditures
For the Period Ended August 31, 2020

ADOPTED	PRORATED BUDGET

ACTUAL
   THRU 08/31/20 

 DESCRIPTION	

    BUDGET 

   THRU 08/31/20 

  VARIANCE 

REVENUES:

Interest Income

$0

$0

$3

$3

TOTAL REVENUES

 	$0 

 	$0 

 	$3 

 	$3 

EXPENDITURES:

Capital Outlay

$0

$0

$0

$0

TOTAL EXPENDITURES

 	$0 

 	$0 

 	$0 

 	$0 

Excess (deficiency) of revenues over (under) expenditures

$0

$0

$3

$3

OTHER FINANCING SOURCES/(USES)

Interfund Transfer In/(Out)

$0

$0

($927)

($927)

TOTAL FINANCING SOURCES/(USES)

 	$0 

 	$0 

 	($927)

 	($927)

Net change in fund balance

$0

$0

($924)

($924)

FUND BALANCE - Beginning

$0

$924

FUND BALANCE - Ending

$0

$0

Page 10

Palm Glades
COMMUNITY DEVELOPMENT DISTRICT CAPITAL PROJECTS FUND
Series 2018A1/A2 Special Assessment Bonds Statement of Revenues & Expenditures For the Period Ended August 31, 2020

ADOPTED	PRORATED BUDGET

ACTUAL
   THRU 08/31/20 

 DESCRIPTION	

    BUDGET 

   THRU 08/31/20 

    VARIANCE 

REVENUES:

Interest Income

$0

$0

$22

$22

TOTAL REVENUES

 	$0 

 	$0 

 	$22 

 	$22 

EXPENDITURES:

Capital Outlay

$0

$0

$0

$0

TOTAL EXPENDITURES

 	$0 

 	$0 

 	$0 

 	$0 

Excess (deficiency) of revenues over (under) expenditures

$0

$0

$22

$22

FUND BALANCE - Beginning

$0

$2,487

FUND BALANCE - Ending

$0

$2,509

Page 11

Palm Glades
COMMUNITY DEVELOPMENT DISTRICT CAPITAL PROJECTS FUND
Series 2020 Special Assessment Bonds Statement of Revenues & Expenditures For the Period Ended August 31, 2020

ADOPTED	PRORATED BUDGET

ACTUAL
   THRU 08/31/20 

 DESCRIPTION	

    BUDGET 

   THRU 08/31/20 

    VARIANCE 

REVENUES:

Interest Income

$0

$0

$1

$1

TOTAL REVENUES

 	$0 

 	$0 

 	$1 

 	$1 

EXPENDITURES:

Capital Outlay Cost of Issuance

$0
$0

$0
$0

$650,781
$146,770

($650,781) ($146,770)

TOTAL EXPENDITURES

 	$0 

 	$0 

 	$797,551 

 	($797,551)

Excess (deficiency) of revenues over (under) expenditures

 	$0 

 	$0 

 	($797,550)

 	($797,550)

OTHER FINANCING SOURCES/(USES)

Bond Proceeds

$0

$0

$802,640

$802,640

TOTAL FINANCING SOURCES/(USES)

 	$0 

 	$0 

 	$802,640 

 	$802,640 

Net change in fund balance

$0

$0

$5,090

$5,090

FUND BALANCE - Beginning

$0

$0

FUND BALANCE - Ending

$0

$5,090

Page 12

PALM GLADES COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2020

SERIES 2016A

$572,089.10
ASSESSED  THROUGH COUNTY

$437,597.87

$946,946.02
S2016

$392,139.00
S2018

$2,348,771.99

TOTAL ASSESSMENT LEVY

24.36%	18.63%	40.32%	16.70%	100.00%
001.300.36300.10000	001.300.36300.10002  024.700.36300.10000  026.700.36300.10000

DATE	DESCRIPTION	GROSS AMOUNT	DISCOUNTS/      (PENALTIES)	COMMISSIONS	INTEREST	NET RECEIPTS

O&M Portion	Club O&M	2016A DSF Portion	Club Debt	Total

11/22/2019	CURRENT 11/1-8/2019	$52,994.07	$2,119.80	$508.75	$0.00	$50,365.52
11/22/2019	DELINQUENT FY2018	($2,022.42)	($80.09)	($20.22)	$0.00	($1,922.11)
11/22/2019	INSTALLMENT 6/1-11/1/2019	$7,788.81	$339.44	$74.49	$0.00	$7,374.88
12/3/2019	CURRENT 11/9-14/2020	$50,399.08	$2,015.99	$483.83	$0.00	$47,899.26
12/10/2019	CURRENT 11/15-30/2019	$1,850,071.44	$74,003.67	$17,760.68	$0.00	$1,758,307.09
12/23/2019	CURRENT 12/1-13/2019	$154,042.35	$5,985.14	$1,480.56	$0.00	$146,576.65
1/10/2020	CURRENT 12/14-12/31/2019	$45,084.04	$1,378.50	$437.05	$0.00	$43,268.49
1/10/2020	INSTALLMENT 11/2-12/31/2019	$2,679.89	$80.38	$26.01	$0.00	$2,573.50
1/30/2020	INT 10/1-12/31/2019	$0.00	$0.00	$0.00	$1,189.89	$1,189.89
2/10/2020	CURRENT 1/1-31/2020	$47,929.15	$983.30	$469.45	$0.00	$46,476.40
3/9/2020	CURRENT 2/1-29/2020	$18,843.47	$224.80	$186.19	$0.00	$18,432.48
4/10/2020	CURRENT 3/1-31/2020/INSTLL 1/1-3/31/2020	$29,994.69	$45.00	$299.50	$0.00	$29,650.19
4/24/2020	INT 1/1-3/31/2020	$0.00	$0.00	$0.00	$195.50	$195.50
5/11/2020	CURRENT 4/1-30/2020	$25,542.94	($1,132.66)	$266.75	$0.00	$26,408.85
6/9/2020	TAX DUE 5/1-31/2020	$11,673.80	($309.38)	$119.83	$0.00	$11,863.35
7/6/2020	TAX CERT. SALES 6/23-24/2020	$51,005.84	$2,295.32	$533.01	$0.00	$52,768.15
7/10/2020	TAX DUE 6/1-30/2020	$9,879.72	$444.60	$103.24	$0.00	$10,221.08
7/24/2020	INT 4/1-6/30/2020	$0.00	$0.00	$0.00	$85.39	$85.39

$12,267.50	$9,383.56	$20,305.69	$8,408.77	$50,365.52 ($468.17)		($358.11)		($774.93)		($320.91)	($1,922.11)
$1,796.30	$1,374.01	$2,973.30	$1,231.27	$7,374.88
$11,666.80	$8,924.07	$19,311.37	$7,997.02	$47,899.26
$428,269.89	$327,588.82	$708,890.39	$293,557.99	$1,758,307.09
$35,701.59	$27,308.58	$59,094.78	$24,471.69	$146,576.65
$10,538.88	$8,061.32	$17,444.40	$7,223.89	$43,268.49
$626.83	$479.47	$1,037.55	$429.66	$2,573.50
$289.82	$221.69	$479.72	$198.66	$1,189.89
$11,320.23	$8,658.98	$18,737.72	$7,759.46	$46,476.40
$4,489.59	$3,434.14	$7,431.36	$3,077.39	$18,432.48
$7,221.88	$5,524.10	$11,953.96	$4,950.24	$29,650.19
$195.50	$0.00	$0.00	$0.00	$195.50
$6,432.39	$4,920.21	$10,647.16	$4,409.09	$26,408.85
$2,889.55	$2,210.25	$4,782.90	$1,980.64	$11,863.35
$12,852.71	$9,831.19	$21,274.35	$8,809.90	$52,768.15
$2,489.54	$1,904.28	$4,120.80	$1,706.46	$10,221.08
$85.39	$0.00	$0.00	$0.00	$85.39

TOTAL	$2,355,906.87	$88,393.81	$22,729.12	$1,470.78	$2,251,734.56	$548,666.22	$419,466.57	$907,710.54	$375,891.23	$2,251,734.56

YTD % collected	100.30%	100.30%	100.30%	100.30%	100.30%
YTD Gross collected	$573,826.94	$438,927.16	$949,822.56	$393,330.20	$2,355,906.87

Outstanding assessments	($1,737.84)	($1,329.29)	($2,876.54)	($1,191.20)	($7,134.88)

Discount/(Penalties)	$21,530.03	$16,468.58	$35,637.42	$14,757.78	$88,393.81
Commission	$5,536.12	$4,234.64	$9,163.62	$3,794.74	$22,729.12
Interest	$358.24	$274.02	$592.97	$245.55	$1,470.78

PALM GLADES COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2020

SERIES 2017A

$475,415.22
ASSESSED THROUGH COUNTY

$376,714.93

$765,529.31
S2017

$325,873.80
S2018

$1,943,533.26

TOTAL ASSESSMENT LEVY

24.46%	19.38%	39.39%	16.77%	100.00%
0	001.300.36300.10002  025.700.36300.10000  026.700.36300.10000

DATE	DESCRIPTION	GROSS AMOUNT	DISCOUNTS/   (PENALTIES)	COMMISSIONS	INTEREST	NET RECEIPTS

O&M Portion	Club O&M	2008A DSF Portion	Club Debt	Total

11/22/2019	CURRENT 11/1-8/2019	$83,916.11	$3,356.64	$805.59	$0.00	$79,753.88
11/22/2019	INSTALLMENT 6/1-11/1/2019	$1,338.22	$70.26	$12.68	$0.00	$1,255.28
12/3/2019	CURRENT 11/9-14/2019	$42,015.81	$1,680.63	$403.36	$0.00	$39,931.82
12/10/19	CURRENT 11/15-30/2019	$1,565,317.32	$62,612.55	$15,027.04	$0.00	$1,487,677.73
12/23/19	CURRENT 12/1-13/2019	$118,986.20	$4,613.58	$1,143.73	$0.00	$113,228.89
01/10/20	CURRENT 12/14-31/2019	$19,792.53	$593.77	$191.99	$0.00	$19,006.77
01/10/20	INSTALLMENT 11/2-12/31/2019	$604.02	$18.12	$5.86	$0.00	$580.04
01/30/20	INT 10/1-12/31/2019	$0.00	$0.00	$0.00	$1,007.14	$1,007.14
02/10/20	CURRENT 1/1-31/2020	$24,538.52	$539.43	$239.99	$0.00	$23,759.10
03/09/20	CURRENT 2/1-29/2020	$22,107.77	$221.09	$218.86	$0.00	$21,667.82
04/10/20	CURRENT 3/1-31/2020/INSTLL  1/1-3/31/2020/DEL-CERT INT	$24,746.93	$0.00	$247.48	$0.00	$24,499.45
05/11/20	CURRENT 4/1-30/2020	$19,792.53	$0.00	$197.92	$0.00	$19,594.61
06/09/20	TAX DUE 5/1-31/2020	$2,546.26	($76.39)	$26.23	$0.00	$2,596.42
07/06/20	TAX CERT. SALES 6/23-24/2020	$7,523.27	$338.54	$78.62	$0.00	$7,783.19
07/10/20	TAX DUE 6/1-30/2020	$2,430.75	$109.38	$25.40	$0.00	$2,514.73
07/24/20	INT 4/1-6/30/2020	$0.00	$0.00	$0.00	$38.65	$38.65
$0.00

$19,508.91	$15,458.69	$31,413.89	$13,372.40	$79,753.88
$307.06	$243.31	$494.44	$210.47	$1,255.28
$9,767.88	$7,739.98	$15,728.56	$6,695.40	$39,931.82
$363,906.63	$288,356.48	$585,974.49	$249,440.13	$1,487,677.73
$27,697.36	$21,947.15	$44,599.20	$18,985.18	$113,228.89
$4,649.32	$3,684.08	$7,486.49	$3,186.88	$19,006.77
$141.89	$112.43	$228.47	$97.26	$580.04
$246.36	$195.21	$396.70	$168.87	$1,007.14
$5,811.81	$4,605.22	$9,358.36	$3,983.71	$23,759.10
$5,300.25	$4,199.87	$8,534.64	$3,633.06	$21,667.82
$5,992.91	$4,748.73	$9,649.97	$4,107.84	$24,499.45
$4,793.11	$3,798.02	$7,718.03	$3,285.44	$19,594.61
$635.12	$503.26	$1,022.69	$435.34	$2,596.42
$1,903.88	$1,508.62	$3,065.68	$1,305.01	$7,783.19
$615.14	$487.43	$990.52	$421.65	$2,514.73
$38.65	$0.00	$0.00	$0.00	$38.65
$0.00	$0.00	$0.00	$0.00	$0.00

TOTAL	$1,935,656.24	$74,077.60	$18,624.75	$1,045.79	$1,844,895.52	$451,316.25	$357,588.49	$726,662.12	$309,328.65	$1,844,895.52

YTD % collected	99.59%	99.59%	99.59%	99.59%	99.59%
YTD Gross collected	$473,488.39	$375,188.13	$762,426.67	$324,553.05	$1,935,656.24

Outstanding assessments	$1,926.83	$1,526.80	$3,102.64	$1,320.75	$7,877.02

Discount/(Penalties)	$18,120.41	$14,358.46	$29,178.08	$12,420.65	$74,077.60
Commission	$4,555.87	$3,610.03	$7,336.02	$3,122.83	$18,624.75
Interest	$255.81	$202.71	$411.92	$175.35	$1,045.79

Palm Glades
Community Development District

Check Register Summary 8/30/2020 - 9/30/2020

Check Date

Check #'s

Total Amount

9/3/2020
9/13/2020
9/25/2020

2718
2719-2733
2734-2742

$
$
$

7,000.00
112,459.43
85,350.13

Total

$

204,809.56

AP300R
*** CHECK DATES

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER

CHECK REGISTER

RUN

10/04/20

PAGE

1

08/30/2020 - 09/30/2020 ***

PALM GLADES CDD

BANK

A PALM GLADES CDD
VENDOR
SUBCLASS

CHECK	VEND# DATE
9/30/20 00046

.....INVOICE..... ...EXPENSED TO...

NAME

STATUS

AMOUNT

....CHECK.....

DATE 3/31/20
3/31/20

INVOICE	YRMO	DPT ACCT# SUB

AMOUNT

#

03312020 202009 320-54100-51000
REIMB-CH ITEMS
03312020 202009 320-54100-49300
REIMB-SOCIAL EVENT

V
V

143.31-
3,934.24-

SILVER

PALMS BY LENNAR
- - - - - - - -

COMMUNITY
- - - - -

4,077.55-002581
- - - - - - - -

- - - - - - - - 9/03/20 00013

- - - - - - - - - - - - - - - - - - - - - -

-

-

-

- -
*
*

-

-

-

-

-

- - - - - 3,500.00
3,500.00

4/27/20
4/27/20

1837994	202004 310-51300-32300
S2020 ACCEPTANCE FEE
1837994	202004 310-51300-32300

S2020 TRUSTEE FEE

WELLS FARGO BANK

7,000.00
- - - - -

002718
- - -

- - - - - - - - 9/13/20 00065

- - - - - - -

- - - - - - - - - - - - - - - - - - - - 202008 320-54100-46600
2020 CLEANING SERVICE
ALL PROFESSIONAL

- - -

- - - -

-

-

-

-

- -
*

-

-

-

-

-

- - - - - 3,900.00

8/31/20

1361
AUG

CLEANING LLC
- - - - - - -

3,900.00
- - - - -

002719
- - -

- - - - - - - - 9/13/20 00004

- - - - - - -

- - - - - - - - - - - - - - - - - - - -

-

-

-

-

- -
*
*

-

-

-

-

-

-

- - - - 125.73
96.85

8/31/20
9/04/20

I0000484 202008 310-51300-48000 NOT OF SPEC MTNG 8/31/20
I0000484 202009 310-51300-48000

NOT OF MTNG DATES 9/4/20

ALM MEDIA,

LLC
- -

222.58
- - - - -

002720
- - -

- - - - - - - - 9/13/20 00055

- - - - - - - - -

- - - - - - - - - - - - - - -

-

-

-

-

-

-

-

-

-

-

-

-

- -
*
*
*
*
*
*
*
*
*

-

-

-

-

-

-

- - - -

8/30/20
8/30/20
8/30/20
8/30/20
8/30/20
8/30/20
8/30/20
8/31/20
8/31/20

6997835

202008 320-57200-46200

15,907.50
1,900.00

AUG 2020 LNDSCAPE MAINT

6997835

202008 320-57200-46300

AUG 2020 IRRIGATION MAINT

6997835

202008 320-57200-49100

15,603.75
2,736.00
14,083.75
5,023.10-
5,967.00
9,032.23
1,989.00

AUG 2020 HURRICANE PREP

6997835

202008 320-57200-46260

AUG 2020 ROYAL PALM PRUNE

6997835

202008 320-57200-46260

AUG 2020 BIZMARK PALM PRU

6997835

202008 300-20500-10000

10% RETAINAGE

6997836	202008 320-57200-46210
AUG 2020 PORTER SERVICES 7001218	202008 300-20500-10000

JUN-AUG 7001219
JUN-AUG

2020 QTR RETAINAG
202008 320-57200-46210
2020 RETAINAGE
BRIGHTVIEW
- - - - - - - - - - - - - - -

LANDSCAPE
- - - - -

SERVICES,
- - - - -

INC.
- - -

62,196.13
- - - - -

002721
- - -

- - - - - - - - 9/13/20 00221

- - - - - - - - -

-

- -
*
*

-

-

-

-

- - - - - -
975.00
1,560.00

6/29/20
6/29/20

06292020

202006 320-54100-46100

BASKETBALL COURT REPAIRS

06292020 202006 320-54100-46910
REPLACE BULBS REAR OF PRO
PLMG -PALM GLADES-	MPHILLIPS

AP300R
*** CHECK DATES

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER

CHECK REGISTER

RUN

10/04/20

PAGE

2

08/30/2020 - 09/30/2020 ***

PALM GLADES CDD

BANK

A PALM GLADES CDD
VENDOR
SUBCLASS

CHECK	VEND# DATE

.....INVOICE..... ...EXPENSED TO...

NAME

STATUS

AMOUNT

....CHECK.....

DATE 6/29/20
6/29/20
8/30/20
9/01/20
9/06/20

INVOICE	YRMO	DPT ACCT# SUB

AMOUNT

#

06292020 202006 320-54100-46910
INSTALLED GFI OUTLETS
06292020 202006 320-54100-46000
12MURV-13AC FILETRS/LABOR
08302020 202008 320-54100-47100
MAIN POOL LADDER REPAIRS 09012020 202009 320-54100-47100
KIDDY POOL PUMP ROOM
09062020 202009 320-54100-47100
KIDDY POOL DECK COATING

*
*
*
*
*

250.00
420.00
650.00
450.00
2,500.00

CHANDLER

CONTRACTORS, INC.
- - - - - - - - -

6,805.00
- - - - -

002722
- - -

- - - - - - - - 9/13/20 00190

- - - - - - - - - - - - - - - - - - - - - - -

-

-

-

-

-

-

- -
*

-

-

-

-

-

-

- - - - 189.64

9/06/20

6534970	202009 320-54100-41010
SERV. FR 9/10-10/9/2020

COMCAST

189.64
- - - -

002723
- - -

- - - - - - - - 9/13/20 00066

- - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - -

-

-

-

-

-

-

- -
*
*

-

-

-

-

-

-

- - - - 332.39
250.00

-

8/27/20
9/03/20

41616	202008 320-54100-34520
FIRE ALARM SERVICE 8/21
41657	202009 320-54100-34520
FIRE ALARM SERVICE 9/1/20

EMPIRE

ELECTRIC MAINTENANCE &
- - - - - - - - - - - -

582.39
- - - -

002724
- - -

- - - - - - - - 9/13/20 00238

- - - - - - - - - - - - - - - - - - - - - -

-

-

-

-

- -
*

-

-

-

-

-

-

- - - - 105.00

-

9/01/20

18664	202009 320-54100-34520
SEPT 2020 ALARM MONITORIN

EMPIRE

FIRE SAFETY
- - - - - -

LLC
- -

105.00
- - - -

002725
- - -

- - - - - - - - 9/13/20 00006

- - - - - - - - -

- - - - - - - - - - - - - 202008 310-51300-42000
THRU 8/28/2020
202009 310-51300-42000
THRU 9/8/2020
FEDEX
- - - - - - - - - - - - -

-

-

-

-

-

-

-

-

- -
*
*

-

-

-

-

-

-

- - - - 31.09
100.46

-

9/01/20
9/08/20

71108865
SERIVCE 71172678 SERVICE

131.55
- - - -

002726
- - -

- - - - - - - - 9/13/20 00001

- - - - - - - - -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

- -
*
*
*
*
*
*
*

-

-

-

-

-

-

- - - -

-

9/01/20
9/01/20
9/01/20
9/01/20
9/01/20
9/01/20
9/01/20

325
SEPT 325
SEPT 325
SEPT 325
SEPT 325
SEPT 325
SEPT 325
SEPT

202009 310-51300-34000

3,612.75
200.00
208.33
250.00
.15
14.60
35.55

2020 MGMT FEES

202009 310-51300-44000

2020 RENT

202009 310-51300-31300

2020 DISSEMINATION

202009 310-51300-35110

2020 WEB ADM

202009 310-51300-51000

2020 OFFICE SUPPLIES

202009 310-51300-42000

2020 POSTAGE

202009 310-51300-42500

2020 COPIES

PLMG -PALM

GLADES-

MPHILLIPS

AP300R
*** CHECK DATES

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER

CHECK REGISTER

RUN

10/04/20

PAGE

3

08/30/2020 - 09/30/2020 ***

PALM GLADES CDD

BANK

A PALM GLADES CDD
VENDOR
SUBCLASS

CHECK	VEND# DATE

.....INVOICE..... ...EXPENSED TO...

NAME

STATUS

AMOUNT

....CHECK.....

DATE 9/01/20
9/01/20

INVOICE	YRMO	DPT ACCT# SUB

AMOUNT

#

325

202009 310-51300-49000

*
*

102.00
1,625.00

NEW WEBSITE

326

202009 320-57200-34000

SEPT 2020 FIELD SERVICES

GOVERNMENTAL

MANAGEMENT

SERVICES

-
-

6,048.38
- - - - -

002727
- - -

- - - - - - - - 9/13/20 00217

- - - - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - -

-

-

- -
*

-

-

-

-

-

-

- - - - 50.53

9/13/20

174562	202009 320-54100-41000
SEPT 2020 SERVICES

IPFONE

50.53
- - - - -

002728
- - -

- - - - - - - - 9/13/20 00235

- - - - - - -

- - - - - - - - - - - - - - - - - - 202008 320-54100-47000

- - - - -

-

-

-

-

-

-

-

-

- -
*

-

-

-

-

-

-

- - - -

8/28/20

8342
AUG

2,850.00

2020 POOL SERVICE

KH POOL SERVICES, INC.

2,850.00
- - - - -

002729
- - -

- - - - - - - - 9/13/20 00193

- - - - - - -

- - - - - - - - - - - - - - - - - - - - - - -

-

-

-

-

-

-

-

-

- -
*

-

-

-

-

-

- - - - - 5,363.74

9/02/20

0000R381 202008 320-54100-34000

PPE 8/30/2020

KW PROPERTY MANAGEMENT

5,363.74
- - - - -

002730
- - -

- - - - - - - - 9/13/20 00039

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

-

-

-

-

-

-

-

-

- -
*
*

-

-

-

-

-

- - - - -

9/03/20
9/03/20

15188	202009 320-57200-34500
SECURITY FR 8/21-9/3/2020 15189	202009 320-54100-34500

20,730.58
2,184.00

SECURITY FR 8/21-9/3/2020

OCEAN BANK FACTORING DEPARTMENT

22,914.58
- - - - -

002731
- - -

- - - - - - - - 9/13/20 00230

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

-

-

-

- -
*

-

-

-

-

-

-

- - - - 785.00

9/01/20

PI-A0047 202009 320-57200-46600 SEPT 2020 LAKE MAINT.

SOLITUDE

LAKE MANAGEMENT
- - - - - - - -

785.00
- - - -

002732
- - -

- - - - - - - - 9/13/20 00184

- - - - - - - - - - - - - - - - - - - - - - -

-

-

-

-

-

-

-

- -
*
*
*
*
*

-

-

-

-

-

-

- - - - 61.89
62.82
99.66
66.79
23.75

-

8/05/20
8/05/20
8/14/20
8/20/20
8/24/20

73112773 202008 320-54100-51000
WATER/STAPLES/INSECT SPRA 73112889 202008 320-54100-51000
BLK BORDER SIGN HOLD/NXT 73119547 202008 320-54100-51000
BANDAGES/COFFEE/PAPER/UTE 73123452 202008 320-54100-51000
TAPE/PAPER
73123452 202008 320-54100-51000
PAPER PLATES

STAPLES

BUSINESS

CREDIT
- - - -

314.91
- - - -

002733
- - -

- - - - - - - - 9/25/20 00221

- - - - - - - - -

- - - - - - - - - - - - - - - - - - 202009 320-54100-46910
BULBS IN GYM

-

-

-

-

-

-

-

- -
*
*
*

-

-

-

-

-

-

- - - - 296.00
325.00
450.00

-

9/16/20
9/16/20
9/16/20

09162020
REPLACE

09162020

202009 320-54100-47100

REPAIR MAIN POOL DRAIN PM

09162020 202009 320-54100-46100
REMOVE BASKETBALL FENCE
PLMG -PALM

GLADES-

MPHILLIPS

AP300R
*** CHECK DATES

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER

CHECK REGISTER

RUN

10/04/20

PAGE

4

08/30/2020 - 09/30/2020 ***

PALM GLADES CDD

BANK

A PALM GLADES CDD
VENDOR
SUBCLASS

CHECK	VEND# DATE

.....INVOICE.....

...EXPENSED TO... YRMO	DPT ACCT# SUB

NAME

STATUS

AMOUNT

....CHECK.....

DATE 9/16/20
9/16/20
9/17/20
9/18/20
9/19/20

INVOICE
09162020
REPLACE

AMOUNT

#

202009 320-54100-46910
PARKING LOT POLE

*
*
*
*
*

225.00
175.00
2,450.00
3,250.00
3,150.00

09162020

202009 320-54100-46910

ASSEMBLE/INSTALL BIKE RAC

09172020 202009 320-54100-47100
KIDDY POOL DECK COATING 09182020 202009 320-54100-47100
KIDDY POOL WATER FEATURE 09192020 202009 320-54100-47100
KIDDY POOL REPAIRS

CHANDLER

CONTRACTORS, INC.
- - - - - - - - -

10,321.00
- - - - -

002734
- - -

- - - - - - - - 9/25/20 00018

- - - - - - - - - - - - - - - - - - - - - - -

-

-

-

-

-

-

- -
*

-

-

-

-

-

- - - - -

9/09/20

11886	202009 300-15500-10000
FY2021 LIAB/PROPERTY INS.

41,284.00

EGIS

INSURANCE
- - - - -

ADVISORS,
- - - - -

LLC
- -

41,284.00
- - - - -

002735
- - -

- - - - - - - - 9/25/20 00192

- - - - - - - - - - - - - - - - - - - - -

-

-

-

-

-

- -
*
*
*

-

-

-

-

-

-

- - - - 250.00
200.00
150.00

9/16/20
9/16/20
9/16/20

93416	202009 320-54100-34520
FIRE SPRINKLER SYSTEM
93416	202009 320-54100-34520
BACKFLOW TESTING
93416	202009 320-54100-34520

FIRE BACKFLOW TESTING

FLORIDA

FIRE

SAFETY,
- - - -

INC
- -

600.00
- - - - -

002736
- - -

- - - - - - - - 9/25/20 00024

- - - - - - - - - - - - - - - - - - - - - - - - -

-

-

-

-

-

-

-

- -
*
*

-

-

-

-

-

-

- - - -

9/16/20
9/16/20

SEPT2020 202009 320-57200-43000
SEPT 2020 SERVICES
SEPT2020 202009 320-54100-43000
SEPT 2020 SERVICES

2,201.74

2,693.08

FPL

4,894.82
- - - - -

002737
- - -

- - - - - - - - 9/25/20 00001

- - - - - - - - - - - - - - - - - - - - - - - - -

- - - -

- -

-

-

-

-

-

-

-

- -
*

-

-

-

-

-

- - - - - 2,000.00

9/22/20

327

202009 300-15500-10000

FY2021 ASSESS ROLL CERT.

GOVERNMENTAL

MANAGEMENT SERVICES
- - - - - - - - - -

-
-

2,000.00
- - - - -

002738
- - -

- - - - - - - - 9/25/20 00193

- - - - - - - - - - - - - - - - - - - - - - - - -

-

-

- -
*

-

-

-

-

-

- - - - - 5,511.91

9/14/20

0000R381 202009 320-54100-34000

PPE 9/13/2020

KW PROPERTY MANAGEMENT

5,511.91
- - - - -

002739
- - -

- - - - - - - - 9/25/20 00200

- - - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - - 202008 320-54100-43100
FR 6/3-9/1/2020
MIAMI-DADE WATER AND SEWER
- - - - - - - - - - - - - - - - - - - - - - -

- - -

-

-

-

- -
*

-

-

-

-

-

-

- - - - 23.10

9/10/20

47116247
SERVICE

DEPARTME
- - - - -

23.10
- - - - -

002740
- - -

- - - - - - - - 9/25/20 00207

- - - - - - - - -

-

- -
*
*

-

-

-

-

-

-

- - - - 695.00
480.00

9/18/20
9/18/20

CSP009

202009 320-54100-46910

QTRLY SERV MAINT A/C 1-5

CSP010	202009 320-54100-46910 RELOCATE OFFICE A/C THERM

MONTANO APPLIANCE SERVICES, INC.

1,175.00
- - - - -

002741
- - -

- - - - - - - -

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
PLMG -PALM GLADES-	MPHILLIPS

-

- -

-

-

-

-

-

-

- - - -

AP300R
*** CHECK DATES

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER

CHECK REGISTER

RUN 10/04/20

PAGE

5

08/30/2020 - 09/30/2020 ***

PALM GLADES CDD

BANK

A PALM GLADES CDD
VENDOR
SUBCLASS

CHECK	VEND# DATE
9/25/20 00039

.....INVOICE..... ...EXPENSED TO...
DATE	INVOICE	YRMO	DPT ACCT# SUB

NAME

STATUS

AMOUNT

....CHECK.....

AMOUNT

#

9/17/20 15279

202009 320-57200-34500

*
*

21,377.85
2,240.00

SECURITY FR 9/4-9/17/20

9/17/20 15280	202009 320-54100-34500
SECURITY FR 9/4-17/2020

OCEAN

BANK

FACTORING DEPARTMENT
- - - - - - - - - - - - - -

23,617.85
- - - - - - - - - - -
204,809.56
204,809.56

002742
- - -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

- - - - - -

-

-

-

-

-

-

TOTAL
TOTAL

FOR
FOR

BANK A
REGISTER

PLMG -PALM GLADES-	MPHILLIPS