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2023-09-07 SID 600 Minutes (2) CERTIFICATE The undersigned hereby certify that they are the Chairperson and Clerk of Sanitary and Improvement District Number 600 of Douglas County,Nebraska,(the"District")and hereby further certify as follows: I. Annexed to this certificate is a true and correct transcript of the proceedings of the Board of Trustees of the District relating to a meeting of said District held on the date and at the time reflected in the meeting minutes contained in said foregoing transcript(the"Meeting").All of the proceedings of the District and of the Board of Trustees thereof which are set out in the annexed and foregoing transcript have been fully recorded in the joumal of proceedings of the District and the undersigned District Clerk has carefully compared the annexed and foregoing transcript with said journal and with the records and files of the District which are in such Clerk's official custody and said transcript is a full,true and complete copy of said journal,records and files which are set out therein. 2. Advance notice for the Meeting was given by publication as set forth in the affidavit of publication contained in the foregoing transcript and was mailed to the Clerk of the municipality or county within whose zoning jurisdiction the District is located at least seven days prior to the date of the Meeting.Advance notice for the Meeting, including notice of agenda subjects, was given to all members of the Board of Trustees. All news media requesting notification of meetings of said body were provided with advance notice of the times and places of such meetings and the subjects to be discussed, 3. All of the subjects addressed at the Meeting were contained in the agenda for the Meeting,which agenda was kept continually current and readily available for public inspection at the address listed in the meeting notice for the Meeting and a copy of which is attached to this Certificate;such subjects were contained in said agenda for at least 24 hours prior to the Meeting and each agenda item was sufficiently descriptive to give the public reasonable notice of the matters to be considered at the Meeting. 4. A current copy of the Nebraska Open Meetings Act was available and accessible to members of the public,posted during the Meeting in the room in which such Meeting was held and all in attendance at the Meeting were informed that such copy of the Nebraska Open Meetings Act was available for review and were informed of the location of such copy in the room in which such Meeting was being held.At least one copy of all resolutions and other reproducible written materials,for which actions are shown in said proceedings,was made available for examination and copying by members of the public at the Meeting. 5. The minutes of the Meeting were in written form and available for public inspection within ten (10) working days after the Meeting or prior to the next convened meeting,whichever occurred earlier, at the office of the District;within thirty(30) days after the date of the Meeting,a copy of the minutes of the Meeting was sent to the Clerk of the municipality or county within whose zoning jurisdiction the District is located. 6. No litigation is now pending or threatened to restrain or enjoin the District from the issuance and delivery of any warrants or other obligations issued by the District or the levy and collection of tax or other revenues or relating to any of the improvements for which any such warrants or other obligations were or are issued nor in any manner questioning the proceedings and authority under which any such warrants or other obligations were or are issued or affecting the validity thereof; neither the corporate existence or boundaries of the District nor the title of its present officers to their respective offices is being contested;no authority or proceedings for the issuance of any warrants or other obligations by the District have been repealed,revoked or rescinded as of the date hereof. All actions taken by the Board of Trustees referred to in said transcript were taken at a public meeting while open to the attendance of the public. IN WITNESS WHEREOF,we have hereunto affixed our offic signatures t/h d../f September 2023. .d4 a �.�. �� AJ // w-- Clerk MINUTES OF THE MEETING OF THE BOARD OF TRUSTEES OF SANITARY AND IMPROVEMENT DISTRICT NO. 600 OF DOUGLAS COUNTY, NEBRASKA The meeting of the Board of Trustees of Sanitary and Improvement District No. 600 of Douglas County, Nebraska was convened in open and public session held immediately following the Budget Hearing at 10:00 A.M. on September 7, 2023 at 1414 North 205th Street#1, Omaha, Nebraska. Present at the meeting were Jeff Johannesmeyer, Chris Hoegemey, Mike Kriha and Mike Moravec. John Birge was absent. Also present were Brent Beller, attorney for the District, Bluestem Capital Partners, financial advisors of the District and E &A Consulting Group, engineers for the District. Notice of the meeting was given in advance thereof by publication in The Daily Record (https://www.omahadailyrecord.com) on August 28, 2023, a copy of the Proof of Publication being attached to these minutes. Notice of the meeting was simultaneously given to all members of the Board of Trustees and a copy of their Acknowledgment of Receipt of Notice is attached to these minutes. Availability of the agenda was communicated in the published notice and in the notice to the Trustees of this meeting. All proceedings of the Board were taken while the convened meeting was open to the attendance of the public. The Clerk then certified that notice of this meeting had been given to the City Clerk of Omaha, Nebraska at least seven days prior to the time set by the Board of Trustees for this meeting and filed his Certificate to that effect, said Certificate being attached to these minutes. The Chairman called the meeting to order and called the roll of the Board Members. The Chairman then stated that a copy of the Nebraska Open Meeting Laws was available for review and inspection and stated the location of said copy in the room in which such meeting was being held. The Budget Hearing of Sanitary and Improvement District No. 600 was held the 7th day of September 2023 at 10:00 a.m. Three copies of the proposed budget statement were available to the public. The Chairman then presented the proposed budget as discussed at the Budget Hearing outlining the key provisions of the proposed budget statement, including, but not limited to, a comparison with the prior year's budget and advised that the Budget Summary had been published in The Daily Record, (https://www.omahadailyrecord.com) a legal newspaper of Douglas County, Nebraska on August 28, 2023, a copy of the Proof of Publication being attached to these minutes. The floor was then opened for public comment on the proposed budget statement. All members of the public wishing to address the governing body were provided a reasonable amount of time to do so. It was then advised that no one owning property or having a vested interest in the property located within the boundaries of the District appeared at this hearing on the proposed Budget and Budget Summary to offer support, opposition, criticism, suggestions, or observations concerning the proposed Budget. The Chairman noted that the budget complies with the current provisions of the Nebraska Lid Law, and that the property taxes for the Bond Fund and General Fund are as follows: General $89,199 $0.90000 Bond $ - 0 - $ - 0 - Total $89,199 $0.90000 The Chairman further stated that the Board is required to hold a separate Special Public Hearing in order to set the 2023/24 Property Tax Request, and that the District has until October 15, 2023, to file with the County Clerk a Resolution setting the final tax request. The District must also publish notice of the Special Public Hearing reflecting the date and time for said Special Public Hearing, and the Chairman noted that such notice had been published as reflected in the Proof of Publication attached hereto. The Chairman then advised that the meeting was now open for a Special Public Hearing on the issue of setting the Property Tax Request as required by Neb. Rev. Stat. §77-1632. The Chairman advised that no one appeared in opposition. Following discussion, the Chairman declared the public hearing on the Budget and the Special Public Hearing to be closed, whereupon, a motion was duly made, seconded, the budget as presented was unanimously adopted and the following resolutions were unanimously passed: NOW, THEREFORE BE IT RESOLVED BY SANITARY AND IMPROVEMENT DISTRICT NO. 600 OF DOUGLAS COUNTY, NEBRASKA, AS FOLLOWS: 1. The 2023/24 Property Tax Request be set at $89,199 ($0.900000) broken down as follows: General $89,199 $0.90000 Bond $ - 0 - $ - 0 - Total $89,100 $0.90000 2. The total assessed value of property differs from last year's total assessed value by 215%. 3. The tax rate which would levy the same amount of property taxes as last year, when multiplied by the new total assessed value of property, would be $0.286100 per $100 of assessed valuation. 4. The District proposes to adopt a Property Tax Request that will cause its tax rate to be $0.900000 per $100 of assessed value, broken down as follows: General $89,199 $0.90000 Bond $ - 0 - $ - 0 - Total $89,199 $0.90000 5. Based on the proposed Property Tax Request and changes in other revenue, the total operating budget of the District will increase last years by 30%. 6. A copy of this Resolution be certified and forwarded to the County Clerk on or before October 15, 2023. The Clerk was then directed to attach a copy of the budget as adopted to these minutes. The Chairman then presented Bluestem Capital's Financial Snapshot for the Board's review and any questions and/or concerns and the Clerk was then directed to attach a copy to these minutes. The Clerk then announced that the last publication of the notice of this meeting was more than five days prior to the time set by the Board of Trustees for public hearing, as set forth in the Proof of Publication. The Clerk further announced that notice had been posted in three conspicuous places within the District and filed his Certificate to that effect, said Certificate being attached to these minutes and made a part hereof by this reference. The Clerk then stated that no petition opposing the Resolution of Necessity had been filed by any of the property owners within the District nor by any other person and no person appeared at the meeting or made any objections to the proposed Resolution of Necessity. The Trustees then voted "aye" and passed and adopted the proposed Resolution of Advisability and Necessity, the same being the Resolution adopted in form at the meeting of the Board of Trustees held on July 18, 2023, which Resolution is set forth in full in the Proof of Publication attached hereto; the Trustees then passed the following resolution: BE IT RESOLVED by the Board of Trustees of Sanitary and Improvement District No. 600 of Douglas County,Nebraska that the Resolution of Necessity for Post Construction Stormwater Management Land Acquisition(Lots 1 —4, Outlots A—F, Evert Place) and payment to All Holy Spirit Greek Orthodox Church($42,280)for said acquisition per Section II,paragraph M-1 of the Subdivision Agreement and Source of Use of Funds Exhibit D be and hereby is approved as proposed at the meeting of the Board of Trustees held on July 18, 2023. The Clerk then announced that the last publication of the notice of this meeting was more than five days prior to the time set by the Board of Trustees for public hearing, as set forth in the Proof of Publication. The Clerk further announced that notice had been posted in three conspicuous places within the District and filed his Certificate to that effect, said Certificate being attached to these minutes and made a part hereof by this reference. The Clerk then stated that no petition opposing the Resolution of Necessity had been filed by any of the property owners within the District nor by any other person and no person appeared at the meeting or made any objections to the proposed Resolution of Necessity. The Trustees then voted "aye" and passed and adopted the proposed Resolution of Advisability and Necessity, the same being the Resolution adopted in form at the meeting of the Board of Trustees held on July 18, 2023, which Resolution is set forth in full in the Proof of Publication attached hereto; the Trustees then passed the following resolution: BE IT RESOLVED by the Board of Trustees of Sanitary and Improvement District No. 600 of Douglas County,Nebraska that the Resolution of Necessity for Post Construction Stormwater Management Land Acquisition(Lots 1 —23, Outlots A& B, Evert Place Replat 1) and payment to RNR Legacy LLC ($14,080) for said acquisition per Section II, paragraph M-1 of the Subdivision Agreement and Source of Use of Funds Exhibit D-2 be and hereby is approved as proposed at the meeting of the Board of Trustees held on July 18, 2023. The Chairman then presented the following statements for payment from the Construction Fund Account of the District and the Clerk was directed to attach a copy of said statement to these minutes: a) All Holy Spirit Greek Orthodox Church in connection with Post Construction Stormwater Management Land Acquisition. $42,280.00 b) Fullenkamp Jobeun Johnson& Beller LLP in connection with legal services for Post Construction Stormwater Management Land Acquisition. $2,114.00 c) RNR Legacy LLC in connection with Post Construction Stormwater Management Land Acquisition. $14,080.00 d) Fullenkamp Jobeun Johnson& Beller LLP for legal services in connection with Post Construction Stormwater Management Land Acquisition. $704.00 e) Bluestem Capital Partners for advisor fees for Construction Fund warrants issued at this meeting. (2.50%) $1,479.45 I) Piper/Sandler& Co. for underwriting fees for the Construction Fund warrants issued at this meeting. (2%) $1,213.15 The Chairman then presented the following statements for payment from the General Fund Account of the District and the Clerk was directed to attach a copy of said statement to these minutes: a) E & A Consulting Group for engineering services. (#167677) $983.50 b) Commercial Seeding Contractors for cleaning SWPPP inlet filters. (#28405, 28267) $718.75 c) Omaha Public Power District for electrical services. (#2110811927) $1,070.76 d) Fullenkamp Jobeun Johnson& Beller LLP for legal services through September 1, 2023. $8,000.00 e) Bluestem Capital Partners for advisor fees for General Fund warrants issued at this meeting. (2.50%) $269.33 f) Piper/Sandler& Co. for underwriting fees for the General Fund warrants issued at this meeting. (2%) $220.85 Then, upon a motion duly made, seconded and upon a roll call vote of"aye"by the Trustees,the following Resolutions were unanimously adopted: RESOLVED by the Board of Trustees of Sanitary and Improvement District No. 600 of Douglas County, Nebraska that the Chairman and Clerk be and they hereby are authorized and directed to execute and deliver Warrants No. 521 through 536,inclusive,of the District, dated the date of this meeting, to the following payees, for the following services and in the following amounts, said warrants to draw interest at the rate of 7%per annum, Warrant Nos. 521 through 528, inclusive, to be payable from the Construction Fund Account of the District (interest to be payable on December 1 of each year) (the "Construction Fund Warrants") and shall be redeemed no later than five years from the date hereof being September 7, 2028, subject to extension of said maturity date by order of the District Court of Douglas County,Nebraska after notice is given as required by law; and Warrant Nos. 529 through 536, inclusive, to be payable from the General Fund Account of the and to be redeemed no later than three(3)years of the date hereof,being September 7,2026, (the "General Fund Warrants"); to-wit: a) Warrant No. 521 through 522,inclusive, each for$20,000.00 and Warrant No. 523 for $2,280.00 all payable to All Holy Green Orthodox Church for Post Construction Stormwater Management Land Acquisition., b) Warrant No. 542 for $2,114.00 payable to Fullenkamp Jobeun Johnson & Beller LLP for legal services in connection with Post Construction Stormwater Management Land Acquisition. c) Warrant No. 525 for $14,080 payable to RNR Legacy LLC for Post Construction Stormwater Management Land Acquisition. d) Warrant No. 526 for $704.00 payable to Fullenkamp Jobeun Johnson & Beller LLP for Post Construction Stormwater Management Land Acquisition. e) Warrant No. 527 for $1,479.45 payable to Bluestem Capital Partners for advisor fees for the Construction Fund warrants issued at this meeting. I) Warrant No. 528 for $1,213.15 payable to Piper/Sandler & Co. for underwriting fees for the Construction Fund warrants issued at this meeting. g) Warrant No. 529 for$983.50 payable to E&A Consulting Group for engineering services. h) Warrant No. 530 for $718.75 payable to Commercial Seeding Contractors for cleaning SWPPP inlet filters. i) Warrant No. 531 for $1,070.76 payable to Omaha Public Power District for electrical services. j) Warrant No. 532 through 533, inclusive, each for $3,000.00 and Warrant No. 534 for $2,000.00 all payable to Fullenkamp Jobeun Johnson & Beller LLP for legal services and expenses through September 1, 2023. k) Warrant No. 535 for $269.33 payable to Bluestem Capital Partners for advisor fees for the General Fund warrants issued at this meeting. 1) Warrant No. 536 for $220.85 payable to Piper/Sandler & Co. for underwriting fees for the Construction Fund warrants issued at this meeting. BE IT FURTHER RESOLVED by the Board of Trustees of Sanitary and Improvement District No. 600 of Douglas County, Nebraska, that the District hereby finds and determines and covenants, warrants and agrees as follows in connection with the issuance of the Construction Fund Warrants: (i) the improvements and/or facilities being financed by the Construction Fund Warrants are for essential governmental functions and are designed to serve members of the general public on an equal basis; (ii) all said improvements have from the time of their first acquisition and construction been owned, are owned and are to be owned by the District or another political subdivision; (iii) to the extent special assessments have been or are to be levied for any of said improvements, such special assessments have been or are to be levied under Nebraska law as a matter of general application to all property specially benefitted by said improvements in the District; (iv) the development of the land in the District is for residential or commercial use and the development of the land in the District for sale and occupation by the general public has proceeded and is proceeding with reasonable speed; (v) other than any incidental use of said improvements by a developer during the initial period of development of said improvements, there have been, are and will be no persons with rights to use such improvements other than as members of the general public; (vi) none of the proceeds of said Construction Fund Warrants have been or will be loaned to any private person or entity; and (vii) and the District does not reasonably expect to sell or otherwise dispose of said improvements and/or facilities, in whole or in part, prior to the last maturity of the Construction Fund Warrants. BE IT FURTHER RESOLVED by the Board of Trustees of Sanitary and Improvement District No. 600 of Douglas County, Nebraska that the District covenants and agrees concerning the Construction Fund Warrants that: (i) it will comply with all applicable provisions of the Code, including Sections 103 and 141 through 150,necessary to maintain the exclusion from gross income for federal income tax purposes of the interest on the Construction Fund Warrants and (ii) it will not use or permit the use of any proceeds of the Construction Fund Warrants or any other funds of the District nor take or permit any other action, or fail to take any action, if any such action or failure to take action would adversely affect the exclusion from gross income of the interest on the Construction Fund Warrants. In addition,the District will adopt such other resolutions and take such other actions as may be necessary to comply with the Code and with all other applicable future laws, regulations, published rulings and judicial decisions, in order to ensure that the interest on the Construction Fund Warrants will remain excluded from federal gross income, to the extent any such actions can be taken by the District. The District covenants and agrees that (i) it will comply with all requirements of Section 148 of the Code to the extent applicable to the Construction Fund Warrants, (ii) it will use the proceeds of the Construction Fund Warrants as soon as practicable and with all reasonable dispatch for the purposes for which the Construction Fund Warrants are issued, and (iii) it will not invest or directly or indirectly use or permit the use of any proceeds of the Construction Fund Warrants or any other funds of the District in any manner, or take or omit to take any action, that would cause the Construction Fund Warrants to be "arbitrage bonds" within the meaning of Section 148(a) of the Code. The District covenants and agrees that it will pay or provide for the payment from time to time of all amounts required to be rebated to the United States pursuant to Section 148(f) of the Code and any Regulations applicable to the Construction Fund Warrants from time to time. This covenant shall survive payment in full of the Construction Fund Warrants. The District specifically covenants to pay or cause to be paid to the United States,the required amounts of rebatable arbitrage at the times and in the amounts as determined by reference to the Code and the Regulations. Pursuant to the "small issuer exception" set forth below, the District does not believe the Construction Fund Warrants will be subject to rebate. The District covenants and agrees that(to the extent within its power or direction) it will not use any portion of the proceeds of the Construction Fund Warrants, including any investment income earned on such proceeds, directly or indirectly, in a manner that would cause any Construction Fund Warrant to be a"private activity bond". The District makes the following representations in connection with the exception for small governmental units from the arbitrage rebate requirements under Section 148(1)(4)(D) of the Code: (i) the District is a governmental unit under Nebraska law with general taxing powers; (ii) none of the Construction Fund Warrants is a private activity bond as defined in Section 141 of the Code; (iii) ninety-five percent or more of the net proceeds of the Construction Fund Warrants are to be used for local governmental activities of the District; (iv) the aggregate face amount of all tax-exempt obligations (other than "private activity bonds," but including any tax-exempt lease-purchase agreements) to be issued by the District during the current calendar year is not reasonably expected to exceed $5,000,000; and (v) the District (including all subordinate entities thereof) will not issue in excess of$5,000,000 of tax-exempt indebtedness (other than "private activity bonds," but including any tax-exempt lease- purchase agreements) during the current calendar year without first obtaining an opinion of nationally recognized counsel in the area of municipal finance that the excludability of the interest on the Construction Fund Warrants from gross income for federal tax purposes will not be adversely affected thereby. BE IT FURTHER RESOLVED by the Board of Trustees of Sanitary and Improvement District No. 600 of Douglas County, Nebraska that the District hereby covenants, warrants and agrees that to the extent that it may lawfully do so, the District hereby designates the Construction Fund Warrants as its "qualified tax exempt obligations"under Section 265(b)(3)(B)(i)(III) of the Code. BE IT FURTHER RESOLVED by the Board of Trustees of Sanitary and Improvement District No. 600 of Douglas County, Nebraska that this and the preceding Resolutions are hereby adopted as the Certificate with Respect to Arbitrage of the District pertaining to the Construction Fund Warrants and the District hereby further certifies, as of the date of the registration of the Construction Fund Warrants with Douglas County,Nebraska as follows: 1. The District reasonably anticipates that a portion of the monies in its Bond Fund will be expended for payment of principal of and interest on the bonds and/or construction fund warrants of the District within 12 months after receipt of such monies. The District hereby establishes a reserve fund within its Bond Fund in connection with the issuance of the Construction Fund Warrants in the amount equal to the least of(i) 10% of the stated principal amount of the Construction Fund Warrants, (ii) the maximum annual debt service due on the Construction Fund Warrants during any fiscal year, or (iii) 125% of the average annual debt service for the Construction Fund Warrants over the term of such warrants. That amount that is currently held in the District's Bond Fund which exceeds the amount to be expended for payment of principal and interest on the bonds and/or construction fund warrants of the District within 12 months after receipt of such monies, plus that amount arrived at pursuant to the immediately preceding sentence, will not be invested in any securities or any other investment obligations which bear a yield, as computed in accordance with the actuarial method, in excess of the yield on the Construction Fund Warrants. 2. To the best of their knowledge, information, and belief, the above expectations are reasonable. 3. The District has not been notified of any listing of it by the Internal Revenue Service as an issuer that may not certify its debt. 4. This Certificate is being passed, executed and delivered pursuant to Section 1.148-2 (b) (2) of the Income Tax Regulations under the Code (the "Regulations"). BE IT FURTHER RESOLVED by the Board of Trustees of Sanitary and Improvement District No. 600 of Douglas County,Nebraska the District hereby authorizes and directs the Chair or Clerk to file or cause to be filed, when due, an information reporting form pursuant to Section I49(e)of the Internal Revenue Code of 1986, as amended (the "Code"),pertaining to the Construction Fund Warrants and the General Fund Warrants; No opinion of nationally recognized counsel in the area of municipal finance has been delivered with respect to the treatment of interest on the General Fund Warrants. Purchasers of the General Fund Warrants are advised to consult their tax advisors as to the tax consequences of purchasing or holding the General Fund Warrants. The Chairman then presented the representation letters from Lutz&Co. in connection with the audit of the District's financial statements for the Board's review and execution. Following review of said letters, the Chairman was then directed to execute said letters and the Clerk was then directed to attach a copy to these minutes. (Remaining page left intentionally blank, signatures on next page) There being no further business to come before the meeting, the meeting was adjourned. YAV,/4041Ani Chairs Clerk U.DI.-SID#600 NOTICE OF BUDGET HEARING&BUDGET SUMMARY WrrFNIQMVroaftN]NNXSON O MERW 3a ,'�"""Rw° Omaha,Ne THE DAILY RECORD NanerRoad SNeTARYAIla ItintrAIDieNronftILICT'NO 600 OF OMAHA Oraau6USCOUNrr,-NeeRASNA. aa117 e0801560T.A1 ar a-AND suoaerslaenasz JASON W.HUFF,Publisher PUBLIC IqnCE k Inlay PI wA lam a=AM IN Pwbooaa M Am SdW@yyay 14.59148 O0-cba31AM.amagnaryngtltlywl4m[moorM.eet of Syc.,ny.Nnbasa; PROOF OF PUBLICATION tW006 JwY AM at wco'5 pgith/at ns,aq MArt YyOrb,Xe beast; nthe m eeod tieadti sueaNep tbn,WCtivry'•w YY s a[b<aa eau.t psbta relating mOMtalmNna proposed budget.Illy hNgerdepX b ads me n,6awlhtle fat yak �wro-lan atuaamm wnettmentt,.wwarrmm pvbPdRtar Noma*&la mace UNITED sTATES OF AMERICA, Naa mu,a wnm aanng ratlaown m uawoae • venwmemswx The Stale of Nebraska. 2022.2022400 oewrsman S arrwe f 93]BBow District of Nebraska, as. 103E-}W4 MualdaW2menla ATM./era j 1sB$iapW 20230024Proposed Bupgel w aMm•sena,N a hearer r 9w4s9w County of Douglas, 10234024 Nayor Resew r t49+r5Ce 202422`1034 peaue¢s Awa.lde I s9r,tlsW Cityof Omaha eased 2WpPMIDnyo ROI PIdwre Tat PagWamlatt r. W}WSA Waded BudgMPnlordyGaand Fat NM Year WA &wWONn Nhapen,Taws Peaooll and PWP,ogety TdtRsd,M far?aid Purposes.. S 01990 vawnM0ad so lP,wNtymrn W,earermro p JA SON W. HUFF and/or JOSIE CHARRON, being duly sworn, 9tWrrP Mantra.Alm iAr..RrN`Iame.nne*s cnevnN.a deposes and say that they are the PUBLISHER and/or MANAGING Wrfilt. 4 In 7 awn.mdiwofi ytlrtln•,IaIWWa ✓sb63mmfE5lNIbII n.sas;debod umy,aim.n.ndektargw ;41111•yr.r,m EDITOR i THE• DAILY RECORD, of Omaha,a legal newspaper, sssaatAaelaiatai ad5dnn,m..e maasoitt muss+14 pwyyso tinted and •published in the English language,havin a Kona fide I t n.moat.aada.Narpterm y:reTsi Np-2akn' P daily e 6 aaggesy hi..m:e9(1991'ersm el°z°mgf°a'm"sue ai°e N,a :'`,'awrsiet;rr61,:t. paid itonu in Sary,LansCoe Cass and Dodge counties pooled in 0109910191181611091,001,9(lwaeR. tiMionlwd'ueu- circulation in 5arpy,Lancaster,Cass and Dodge Counties,printed in aoxz .nn a, Omaha, in said County of Douglas.Nebraska for more than fifty-two Opine%&mget raam,w 3an we 62.00 ao u- weeks last past;that printed notice here-to attached was published in Isoems at:Raises 010'30w $8R194W cLs% Re Palm P 04 4911,000 11,00B lima-sM THE DAILY RECORD,of Omaha,for I consecutive weeks on: Tax tale NRka Rs aequse Want onaaysluetbn B25igo 8/28/23 8Re 2IU' That said Newspaper during that lime was regularly published and in general circulation in the County or Douglas,and State of Nebraska. S. GENERALNICOLE M. PoLMERW NM SPALMER tty Comm.Ed.Udder t.2035 PReaduf.Pa $80.72„_ (l�� J/��b-tlj✓ 111,94=.—.— nddlaaarfnpia s .Subscribed in my presence and swans to before me this AUGUST 28 2023 Fling Fw $ _ ...___...._......._____ a 1bNl$80.72... ,Icth. wA _ Notary Public in and for Dou las County.State of Nebraska H.DL-SBJ#600 NOTICE OF REG MT'G-9/7/23 rtmeneaSP)aeos3Jommerlab U[LLO w, re 44 THE DAILY RECORD saxrraat otimaatOpny,Non cA OF OMAHA arnaaLsowM ry,a JASON W.HUFF,Publisher nelte 6 NE mem nut we Tarr board miming ers usw me tmipmemenL Men No.6°a N e' Heea yea`"'m"'m"^admeneWen adammo*". PROOF OF PUBLICATION en met%asgm N9ee thmeth eeee 0mS NWtt�1 tYaee Ars. -anted enS 3/stMuur{m e°pital,iw Windt aL,amab,Ifphenb, Mem eth mr,.are ei moanmes) era.. ramnnciedeth I w.Cm wieswi4nnet UNITED STATES OF AMERICA, Nak Meld. %ram ywy Mama WiaeaW Road,Omaha, s{a,a "ewes mepthreamt a&on Maeri:Wase The State of Nebraska, of the dNkf. Clerk aM Dana District of Nebraska, ss, ant MEJ County of Douglas, City of Omaha JASON W. HUFF and/or JOSIE CHARRON, being duly sworn, deposes and say that they are the PUBLISHER and/or MANAGING EDITOR dl'THE DAILY RECORD,of Omaha, a legal newspaper, printed and published daily in the English language,having a bona Ade paid circulation in Douglas County in excess of300 copies,and a general circulation in Sarpy,Lancaster,Cass and Dodge Counties, printed in Omaha, in said County of Douglas,Nebraska for more than filly-two weeks last past;that the printed notice here-to attached was published in '.. THE DAILY RECORD,of Omaha,for I consecutive weeks on: 828/73 That said Newspaper during that time was regularly published and in general circulation in the County of Douglas,and State of Nebraska. FNEpANIDLE-S PALMER Eli Nebraska NICOLE ALMEMER �w RyCammAirs°breerh 2015n,' nubaaiv.ret $43.60..... rr Additional Copt. s Subscribed in my presence and sworn to before rni°e sox me this AUGUST 282023 Notary Public in and for Dskgl sCounty,State of Nebraska F &B LLERLL THE DAILY RECORD JOHNSONOBEUN &BELLER LLP 11940 West Center Road Omaha,Nebraska 68194 OF OMAHA SANITARY AND IMPROVEMENT 7 DISTRICT NO.600 OF JASON W. HUFF, Publisher DOUGLAS COUNTY,NEBRASKA NOTICE PROOF OF PUBLICATION NOTICE IS HEREBY GIVEN that a meeting of the Board of UNITED STATES OF AMERICA, Trustees of Sanitary and Improvement District No.600 of Douglas County,Nebraska will be held at 10:00 A.M.on The State of Nebraska, September 7,2023 at 1414 No.205th Street#1, Omaha,Nebraska,which meeting will be open to the District of Nebraska, SS. public. The agenda for such meeting,kept continuously Countyof Douglas, current,is available for public Inspection at 11440 WestOU g Center Road,Omaha,Nebraska and includes the payment City of Omaha of bills of the District and the consideration and passing or amending and passing the following Resolution,to-wit: BE IT RESOLVED that the Board of Trustees of Sanitary JASON W. HUFF and/or JOSIE CI-IARRON, being duly sworn, and Improvement District No.600 of Douglas County, Nebraska find and determine that it is advisable and deposes and say that they are the PUBLISHER and/or LEGAL necessary for the District to acquire land for a permanent er,MANAGER of THE DAILY RECORD, of Omaha, a legal newspaper, Post-Construction Stormwater Management Bains(Lots 1 S P P thru 4 and Outlots A thru F,Evert Place) and payment to printed and published daily in the English language, having a bona fide Allc Holy Spiritp Greek OrthodoxnparagraphChurch($4 of the for said paid circulation in Douglas County excess of 300 copies, has a general acquisition,per Section II, M-1 of the g inP� Subdivision Agreement and the Source and Use of Funds circulation in Sarpy, Lancaster, and Cass Counties, printed in Omaha, Exhibit D. in said County of Douglas, Nebraska for more than fifty-two weeks last The outer boundaries of the areas which may be subject to past; that the printed notice here-to attached was published in THE special assessment are the same as the outer boundaries of Sanitary and Improvement District No.600 of Douglas DAILY RECORD,of Omaha,for 3 consecutive weeks on: County,Nebraska,a subdivision as surveyed,platted and recorded in Douglas County,Nebraska. Said plans and specifications have been reviewed by E&A 8/24/23 8/31/23 Consulting Group,engineers for the District and said engineers have filed with the Clerk of the District,prior to the first publication of this Resolution,an estimate of the total costs of said improvement,including engineering fees,legal fees,fiscal fees,interest and other miscellaneous costs,which estimate is In the sum of $50,736.00. To pay the cost of said improvement the Board of Trustees shall have the power to Issue negotiable bonds of the District after such improvements have been completed and That said Newspaper during that time was regularly published and in accepted;said bonds to be called"Sanitary and general circulation in the County of Douglas,and State of Nebraska. Improvement District Bonds"and shall be payable and bear Interest as provided by the Statutes of the State of Nebraska. The Board of Trustees shall assess to the extent of special benefits,the cost of such improvements upon properties specially benefitted thereby. All special assessments which may be levied upon the properties specially benefitted by such improvements shall,when collected,be set aside and constitute a sinking fund for the payment of interest and principal of said bonds. The District shall also cause to be levied annually a tax upon the assessed value of all of the taxable property in the District except intangible property, which together with said sinking fund derived from special assessments shall be sufficient to meet payment of the interest and principal of said bonds as the same become due;said tax shall be known as the Sanitary and Improvement District Tax and shall be payable annually in money. If a petition opposing this Resolution,signed by property Publisher's Fee $ 138.88 owners representing a majority of the front footage which may become subject to assessment for the cost of the Additional copies $ Subscribed in my presence and sworn to before improvements as set forth herein,Is flied with the Clerk of the District within three(3)days before the date of the me this 31st da of August 2023 hearing on this Resolution,this Resolution shall not be Filing Fee $ Y passed. Total $ 138.88 SANITARY AND IMPROVEMENT DISTRICT NO.600 OF DOUGLAS COUNTY,NEBRASKA Notary Public in and for Douglas County,State By:Jeff Johannesmeyer of Nebraska Chairrrag, Mike Moravec Clerk 8/24,8/31 ZNEZ FULLENKAMP JOBEUN JOHNSON&BELLER LLP THE DAILY RECORD 11440 West Center Road Omaha,Nebraska 68144 OF OMAHA SANITARY AND IMPROVEMENT DISTRICT NO.600 OF JASON W. HUFF, Publisher DOUGLAS COUNTY,NEBRASKA NOTICE PROOF OF PUBLICATION NOTICE IS HEREBY GIVEN that a meeting of the Board of UNITED STATES OF AMERICA, Trustees of Sanitary and Improvement District No. 600 of Douglas County, Nebraska will be held at 10:00 A.M.on The State of Nebraska, September 7, 2023 at 1414 No. 205th Street #1, Omaha, Nebraska, which meeting will be open to the District of Nebraska, SS. public. The agenda for such meeting, kept continuously Countyof Douglas, current, Is available for public inspection at 11440 Westg Center Road,Omaha,Nebraska and includes the payment City of Omaha of bills of the District and the consideration and passing or amending and passing the following Resolution,to-wit: BE IT RESOLVED that the Board of Trustees of Sanitary JASON W. HUFF and/or JOSIE CHARRON, being duly sworn, and Improvement District No. 600 of Douglas County, Nebraska find and determine that it is advisable and deposes and say that they are the PUBLISHER and/or LEGAL necessary for the District to acquire land for a permanent MANAGER of THE DAILY RECORD, of Omaha, a legal newspaper, Post-Construction Stormwater Management Bains (Lots 1 g thru 23 and Outlots A & B Evert Place Replat 1) and printed and published daily in the English language, having a bona fide payment to RNRII,Legacy paragraphaC($14,080)N-1for said Subdivision paid circulation in Douglas County excess of 300 copies,has a general on, per Section M-1 of the Subdivision g inP� Agreement and the Source and Use of Funds Exhibit D-2. circulation in Sarpy, Lancaster, and Cass Counties, printed in Omaha, The outer boundaries of the areas which may be subject to in said County of Douglas, Nebraska for more than fifty-two weeks last special assessment are the same as the outer boundaries past; that the printed notice here-to attached was published in THE of Sanitary and Improvement District No. 600 of Douglas County, Nebraska, a subdivision as surveyed, platted and DAILY RECORD,of Omaha,for 3 consecutive weeks on: recorded In Douglas County,Nebraska. Said plans and specifications have been reviewed by E&A Consulting Group, engineers for the District and said 8/24/23 8/31/23 engineers have filed with the Clerk of the District, prior to the first publication of this Resolution, an estimate of the total costs of said improvement, Including engineering fees, legal fees, fiscal fees, interest and other miscellaneous costs, which estimate is in the sum of $16,896.00. To pay the cost of said improvement the Board of Trustees shall have the power to Issue negotiable bonds of the District after such improvements have been completed and accepted; said bonds to be called "Sanitary and That said Newspaper during that time was regularly published and in Improvement District Bonds" and shall be payable and general circulation in the County of Douglas,and State of Nebraska. bear interest as provided by the Statutes of the State of Nebraska. The Board of Trustees shall assess to the extent of special benefits, the cost of such improvements upon properties specially benefitted thereby. All special assessments which may be levied upon the properties specially benefitted by such improvements shall,when collected,be set aside and constitute a sinking fund for the payment of interest and principal of said bonds. The District shall also cause to be levied annually a tax upon the assessed value of all of the taxable property In the District except intangible property, which together with said sinking fund derived from special assessments shall be sufficient to meet payment of the interest and principal of said bonds as the same become due; said tax shall be known as the Sanitary and Improvement District Tax and shall be payable annually In money. If a petition opposing this Resolution, signed by property owners representing a majority of the front footage which Publisher's Fee $ 137.68 may become subject to assessment for the cost of the improvements as set forth herein,is filed with the Clerk of Additional Copies $ Subscribed in my presence and sworn to before the District within three (3) days before the date of the hearing on this Resolution, this Resolution shall not be FilingFee $ me this 31St day of August 2023 passed. SANITARY AND IMPROVEMENT DISTRICT Total $ 137.68 NO.600 OF DOUGLAS COUNTY,NEBRASKA Notary Public in and for Douglas County,State By:JeffJohannesmeyer of Nebraska Chairman Mike Moravec Clerk 8/24,B/31 ZNEZ ACKNOWLEDGMENT OF RECEIPT OF NOTICE OF MEETING The undersigned Trustees of Sanitary and Improvement District No. 600 of Douglas County, Nebraska do hereby acknowledge receipt of advance notice of a meeting of the Board of Trustees of said District and the agenda for such meeting held immediately following the 10:00 A.M. September 7, 2023 Budget Hearing at 11440 West Center Road, Omaha, Nebraska. DATED this 7`h day of September 2023. John Birge / .di �/. A f% 1* nes Chris Hoegemey r 'ke Kriha Mik Moravec CERTIFICATE The undersigned being Clerk of Sanitary and Improvement District No. 600 of Douglas County, Nebraska hereby certifies that Notice of a Meeting of the Board of Trustees of said District held on September 7,2023 was given to the City Clerk of Omaha at least seven days prior to the date of said meeting. The undersigned further certifies that the agenda for the meeting of the Board of Trustees of said District was prepared and available for public inspection at the address designed in the notice of meeting published in The Daily Record on August 24 and August 31,2023 and the Budget Hearing on August 28, 2023 that no items were added to the agenda after the commencement of the meeting;and further, that the minutes for the meeting were available for public inspection within ten (10) days of the date of said meeting and that a copy of the minutes of this meeting were sent to the City Clerk of Omaha, Nebraska within thirty days from the date of this meeting. Clerk CERTIFICATE The undersigned Clerk of Sanitary and Improvement District No. 600 of Douglas County,Nebraska does hereby certify that notice was posted in three conspicuous places within the District with regard to the Post Construction Stormwater Management Land Acquisition (Lots 1 —4, Outlots A — F, Evert Place) and payment to All Holy Spirit Green Orthodox Church ($42,280) and Post Construction Stormwater Management Land Acquisition (Lots 1 —23, Outlots A & B, Evert Place Replat 1) and payment to RNR Legacy LLC ($14,080) for the construction of Sidewalk Improvements - Section I and Sidewalk Improvements - Section II. Clerk(� FULLENBAMPJOBEUN JOHNSON&BELLER LLP 11440 West Center Road Omaha,Nebraska 68144 SANITARY AND IMPROVEMENT DISTRICT NO.600 OF DOUGLAS COUNTY,NEBRASKA NOTICE by property owners representing a majority of the front which mabecome suect to NOTICE IS HEREBY GIVEN that a meeting assessment fore the cost of the improvements of the Board of Trustees of Sanitary and as set forth herein,is filed with the Clerk of the Improvement District No, 60D of Douglas District within three(3)days before the date of County, Nebraska will be held at 10:00 A.M. the hearing on this Resolution,this Resolution on September 7,2023 at 1414 No.205th shall not be passed. Street #1, Omaha, Nebraska, which meeting will be open to the public. The agenda SANITARY AND IMPROVEMENT DISTRICT for such meeting,kept continuously current,is NO.600 OF DOUGLAS COUNT,NEBRASKA available for public inspection at 11440 West Center Road, Omaha, Nebraska and Includes By:Jeff lohannesmeyer the payment of bills of the District and the Chairman consideration and passing or amending and passing the following Resolution,to-wit: Mike Moravec BE IT RESOLVED that the Board of Trustees Clerk of Sanitary and Improvement District 8/24,B/33 ZNEZ No. 600 of Douglas County, Nebraska find and determine that it is advisable and necessary for the District to acquire land for a permanent Post-Construction Stormwater Management Bains(Lots 1 thru 4 and Outlets A thru F, Evert Place) and payment to All Holy Spirit Greek Orthodox Church ($42,280) for said acquisition, per Section II,paragraph M-1 of the Subdivision Agreement and the Source and Use of Funds Exhibit D. The outer boundaries of the areas which may be subject to special assessment are the same as the outer boundaries of Sanitary and Improvement District No.600 of Douglas County,Nebraska,a subdivision as surveyed, platted and recorded In Douglas County,Nebraska. Said plans and specifications have been reviewed by E&A Consulting Group,engineers for the District and said engineers have filed with the Clerk of the District,prior to the first publication of this Resolution, an estimate of the total costs of said improvement,including engineering fees,legal fees,fiscal fees,interest and other miscellaneous costs,which estimate is in the sum of$50,736.00. To pay the cost of said improvement the Board of Trustees shall have the power to issue negotiable bonds of the District after such Improvements have been completed and accepted; said bonds to be called "Sanitary and Improvement District Bonds"and shall be payable and bear interest as provided by the Statutes of the State of Nebraska, The Board of Trustees shall assess to the extent of special benefits, the cost of such Improvements upon properties specially benefitted thereby. All special assessments which may be levied upon the properties specially benefitted by such improvements shall, when collected, be set aside and constitute a sinking fund for the payment of Interest and principal of said bonds. The District shall also cause to be levied annually a tax upon the assessed value of all of the taxable property in the District except intangible property,which together with said sinking fund derived from special assessments shall be sufficient to meet payment of the interest and principal of said bonds as the same become due;said tax shall be known as the Sanitary and Improvement District Tax and shall be payable annually In money. If a petition opposing this Resolution,signed 0 ei a ei e) e> <n e) 31 CD o o-I O F. CD . Ca C co o c 'n C co -CO w OD 0 CO CO m m m ca ?ao a co co A M O m -s 0000 cn N Co co co 0 O 3 ^. o co co A CO CO Z 7 CD W ° 05 re o co .on o o o r T W m y N C R o 0 3 5 a o 5 0 o 0 N 3 cn p o "0, @� h d d co o d o ° m 0 I— �. co r , N o' d m D . -I 3 -0 O t) 3' =co O w c `< r R1 m o CO s m ; Q x 0 3 C O o o m o co a O ccn m �1 N ° Z x o y a Al -I W S • D �i C cn to c m o. a 3 N U O Cn n1 7 i Q. N N = Q. N �( 3 O C a 3 ° a er ,- 7 N O.' m D (n cD O a y a `G -. p O .` co L N CD C) N 61 ..N. t� m 3 m `G a rD ��, g 0 ' a .,; ° -I 3' .r a r ,_ N C x H CD s 0 Co S O Dr N co O. co McD cD II,< D cr) C 3 co 5 .. to aa a) a) - 3 ,Z O Cr m cO f�. - - O. 0- S O m m w w m N' o ° <;o 0 CC o ULU aCb Z3 i y N ° ON O OSK 6Fir�3O w m3c, O © O -I r. C- m a aI. S C n cDiCD < n m m e { v < o` -� d N j j 0 Z m o els y vmi �' w co °a M gm m N v C) y cmn cp. c° T m 0 O r OD 2 0 C Cr c CO3 a °; c O o - CD -mi c o 0 30 < o N B a N. m 5 p p o m 3 m ° m m w' n c �. 3 p m /C y, n - m w o m °a �: y o a m rtt W nJ E m 1 0 N tQ > N n N \V O N' O w 9 n o >.�. w 6 x. '� a' O _S •,p N A 0 00 3 N O a O 3 N n N N COCOC N W W N Dit 3 ✓� -. co c_ . m CD `< o` Cl. m r' c0 > n 3 0- m 0 O O co o v \ p z � m Z 13 0 m r .� m fD n 0 y m c. 71 C o 0 z _ �/� 2 ° _7, d 3 A®o co .= m' m �. a O D n z p cc) 7 4 N C coa N o s 3' 0 a0r C = N © o N M < n 3 f N m cB _ ° c O ° N O 0 = c a O F. 7 m Z..N d go c Z S o ° . O a o -c -1 o Z 3 a m p6 D O 3 CO `[ O C �. Z O z `2 C S Q j A N N m 0O N W W co N. to j - Cn r D r �- w d O 1v 1:3-m. 5 O .- C t_ N D (D N A C < O -. N = O N -0 w A CD CO tr-w /�� ? m N w ca o C { min CL C ' O Z A. a NO = CD 0Oi ,-�I C w M N 0 u C w o N N ...3 N J 0 RESOLUTION AND EXTRACT OF MINUTES OF BUDGET HEARING AND SPECIAL PUBLIC HEARING TO ADOPT BUDGET AND SET FINAL TAX REQUEST SANITARY AND IMPROVEMENT DISTRICT NO. 600 OF DOUGLAS COUNTY,NEBRASKA The Budget Hearing of Sanitary and Improvement District No. 600 was held on the 7' day of September,2023 at 10:00 a.m. Three copies of the proposed budget statement were available to the public. The Chairman then presented the proposed budget as discussed at the Budget Hearing outlining the key provisions of the proposed budget statement, including, but not limited to, a comparison with the prior year's budget and advised that the Budget Summary had been published in The Daily Record, (https://www.omahadailyrecord.com)a legal newspaper of Douglas County,Nebraska on August 28,2023, a copy of the Proof of Publication being attached to these minutes. The floor was then opened for public comment on the proposed budget statement. All members of the public wishing to address the governing body were provided a reasonable amount of time to do so. It was then advised that no one owning property or having a vested interest in the property located within the boundaries of the District appeared at this hearing on the proposed Budget and Budget Summary to offer support,opposition,criticism,suggestions,or observations concerning the proposed Budget.The Chairman noted that the budget complies with the current provisions of the Nebraska Lid Law, and that the property taxes for the Bond Fund and General Fund are as follows: General $89,199 $0.90000 Bond $ - 0 - $ - 0 - Total $89,199 $0.90000 The Chairman further stated that the Board is required to hold a separate Special Public Hearing in order to set the 2023/24 Property Tax Request,and that the District has until October 15,2023, to file with the County Clerk a Resolution setting the final tax request. The District must also publish notice of the Special Public Hearing reflecting the date and time for said Special Public Hearing, and the Chairman noted that such notice had been published as reflected in the Proof of Publication attached hereto. The Chairman then advised that the meeting was now open for a Special Public Hearing on the issue of setting the Property Tax Request as required by Neb. Rev. Stat. §77-1632. The Chairman advised that no one appeared in opposition. Following discussion,the Chairman declared the public hearing on the Budget and the Special Public Hearing to be closed, whereupon, a motion was duly made, seconded, the budget as presented was unanimously adopted and the following resolutions were unanimously passed: NOW, THEREFORE BE IT RESOLVED BY SANITARY AND IMPROVEMENT DISTRICT NO. 600 OF DOUGLAS COUNTY, NEBRASKA, AS FOLLOWS: 1) The 2023/24 Property Tax Request be set at $89,199 ($0.900000) broken down as follows: General $89,199 $0.90000 Bond $ - 0 - $ - 0 - Total $89,199 $0.90000 2) The total assessed value of property differs from last year's total assessed value by 215%. 3) The tax rate which would levy the same amount of property taxes as last year,when multiplied by the new total assessed value of property, would be $0.286100 per$100 of assessed valuation. 4) The District proposes to adopt a Property Tax Request that will cause its tax rate to be $0.900000 per$100 of assessed value, broken down as follows: General $89,199 $0.90000 Bond $ - 0 - $ - 0 - Total $89,199 $0.90000 5) Based on the proposed Property Tax Request and changes in other revenue, the total operating budget of the District will exceed last year's by 30%. 6) A copy of this Resolution be certified and forwarded to the County Clerk on or before October 15, 2023. The Clerk was then directed to attach a copy of the budget as adopted to these minutes. The undersigned hereby certifies that he is the duly elected, qualified and acting Clerk of Sanitary and Improvement District No. 600 of Douglas County, Nebraska, and that the foregoing extract is a full, true, and complete copy of that portion of the Minutes as it claims to be and that the foregoing resolutions have been spread upon the minutes of the District. Dated this 7th day of September 2023. CLVar Ti.DI.-SID#600 NOTICE OF BUDGET HEARING&BUDGET SUMMARY FOL UNKAMP30BWN JONNSON an:a LLP - Te1P,�"".6"°44 e THE DAILY RECORD Oinks,Sabina.rRt4 SANITARY ua*scownENTDASTAICT NO.600 OF OMAHA are WORM COUNTA ESILAS 6W TEOPeuocmNFAMNGsxeeun 4urrWAY. JASON`V,HUFF,Publisher mm0C.NOME N hereby ENwn.m'e ie,ar,M Sex PutlaxN or 0M5002Scetaa IM�o.0ockA:rdu o S4 20„hSt:t:;An�,� `: PROOF dFPUBLICATION rat tle �,NrME IXWCeM.at,kb,- 9) Ws.at ii:umwvto '8ram M¢re orra Pow`ktroN:mawtltenta.Bad larneabtro Naka due nmow extaxuwMin gtsfnmaa vteev6m ruee,u�wvraemwannaiatya UMTEDSTATESOPraska, A, bNtm FduywM1M traaig,NkO npa lulhepuWe ji. aRxmme vuma The Slate pfNchruska,mu-]Nl NWx naWtwnena 4atalars s 99�a9lum District of Nebraska, AS. Mll.NR3 hVUIgSWrtmtmpa a,upa 5621Ce pnmu mdxNmashutanbrsfirmdaa ssxpesm County of Douglas, mes Atom s rlawreao am-m2<Thal Resources aeaalue s Ea}Ss.ao: Cityof Omaha UTeal sed Budget Personal Bad Pgip TYereagtannk f E9,S5 N/A IIMaelaWEaNMdNRabrFw-Ant Year .N/A aaaWOwVMhv Oar 4 "• PenanaliM RAN oo Taw Required rNnn$a-d MryW+ $ 83.199to Par utamtdymoarymsayulrtdfaltnda" s JASON W. HUFF and/ur 1057E CHARRON, being duly sworn, rlamoe or mex w kiextrH letr:'vpvsrxa-tAynrou.o; deposes and say that they are the PUBLISFIER and/or MANAGING Wttrc NOnCtN Ibtlry Qan.mamgWR atria qr„..SN'aaalcirioli n rEu.uwema EaalnW ltody walmatwrre lgw�a:pAma,. uaxNd•urr: EDITOR of THE DAILY RECORD,of Omaha, a legal newspaper, a na"tad at.:I 'n'M�br"w I �wE' . printed and published daily in the English language,having a bona fide iWar alr wN Ilegla rtieSrf.03* o..vss, ,Nwndflao aysrs r iv to sr tlamqwwm, at a9oaumt paid circulation in Douglas County in excess of copies,and a general yemwpamxrem.t request .Pure m smnq'tlx mN m rt n.wmanr. g ) P anewagan N aua yNabvN`°`ef 4NE muk Dora circulation in Sarpy,Lancaster,Coss and Dodge Counties,printed in aan mm Omaha, in said County of Douglas.Nebraska for more than fitly-Iwo dm a'te a Sodssex $ra o°w A62,46a c tl weeks lust past;that the printed notice here-to attached was published in raao m Re* — alswoaE� as . THE DAIL Y RECORD,of Omaha,tie I eonce'uulive weeks on: Ow edVSl auate,o au Was At O:esinb 8/28/23 WM aia That said Newspaper during that time was regularly published and in general circulation in the County of Douglas.and Slate of Nebraska. '.. GENERAL WNW-StalestM.PoLMER RIDDLE PALMER MyCoam.ttw.Odgter1,1015 rublItra Fee $80.7_. . 1i4frt Additional Cnp'v+ s Subscribed in presence and sworn to before we this AUGUST 282023 Filing Fee r total$80.72 , 1' _. Notary Public in and for Dou las County.State of Nebraska H.DI.-SID#600 NOTICE OF REG MTG-9/7/23 nsu[NRNa>NNEVREenageN•ent aelp .. "`.N at se8"° THE DAILY RECORD OauM. dr n.INIM °,an.orookaneoeany,,,,,a,C ae.aa OF OMAHA OFe0U64t8OVtN8N,a[6RIlSIfG tuaigrafardwuniams JASON W.HUFF,Publisher Matti IS HEREBY GIVEN WS'W MERI Went mesas M amiorraq tMpmvrmt mama'wantoen'° a`O°msm�°° GranmmmI6ORMet•91aa,nmm°"_ PROOF OF PUBLICATION smbmhha 2 at Rivosom oe�a4V 5424 MIME SandMon Oemha.EtHS"al and axma,e until fmet?) ^ ?q�hero e4y COMM.5 s O1 ERE,r°u""wn�ukREtta e UNITED STATES(21:AMERICA. UwOW Oloter mE,Omaha sathmb,anemdydergevay tmaame atherS naa tithe wtiw. - i The State f aska, maxim Mau District of Nebraska, sy sat • uaEz County of Douglas. City of Omaha JASON W. HUFF and/or JOSIE CHARRON, being duly sworn, deposes and say that they are the PUBLISHER and/or MANAGING EDITOR of THE DAILY RECORD,of Omaha, a legal newspaper, printed and published daily in the English language,having a bona Tide paid circulation in Douglas County in excess of 300 copies,and a general circulation in Sarpy,Lancaster,Cass and Dodge Counties,printed in Omaha, in said County of Douglas,Nebraska for more than fifty-Iwo weeks last past;that the primed notice here-to attached was published in 1-HE DAILY RECORD,of()maim.for I consecutive weeks on: 8/28/23 That said Newspaper during that time was regularly published and in general circulation in the County of Douglas,and Stale of Nebraska GENEIHL NGTPAY-Slate ri Nahasaa NIGGLE M.PALMER IJY(bmm.frp.Gdebert.raw whlia,ua Fw $43..6(1 9d — Additional Caw, S Subscribed in my presence and sworn to before riling rots me this AUGUST 282023 ,nml$43..60. 1 Notary Public in and for Doug!sCmmty,State of Nebraska FULLENKAMP, JOBEUN, JOHNSON & BELLER LLP 11440 WEST CENTER ROAD OMAHA, NEBRASKA 68144 SANITARY AND IMPROVEMENT DISTRICT NO. 600 OF DOUGLAS COUNTY, NEBRASKA NOTICE OF BUDGET HEARING AND BUDGET SUMMARY PUBLIC NOTICE is hereby given, in compliance with the provisions of State Statute Sections 13-501 to 13-513, that the governing body will meet on the 7th day of September 2023 at 10:00 o-clock A.M. at Bluestem Capital, 1414 No. 205th Street #1, Omaha, Nebraska, for the purpose of hearing support, opposition, criticism, suggestions, or observations of taxpayers relating to the following proposed budget. The budget detail for this meeting is available for public inspection at the office of the Clerk at 11440 West Center Road, Omaha, Nebraska during regular business hours, which meeting will be open to the public. Clerk of the District 2021-2022 Actual Disbursements&Transfers $ 992,830.00 2022-2023 Actual Disbursements&Transfers $ 1,685,564.00 2023-2024 Proposed Budget of Disbursements&Transfers $ 562,469.00 2023-2024 Necessary Cash Reserve $ 129,416.00 2023-2024 Total Resources Available $ 691,885.00 Total 2023-2024 Personal &Real Property Tax Requirement $ 89,199.00 Unused Budget Authority Created For Next Year N/A Breakdown of Property Tax: Personal and Real Property Tax Required for Non-Bond Purposes $ 89,199.00 Personal and Real Property Tax Required for Bonds $ - FULLENKAMP, JOBEUN, JOHNSON & BELLER LLP 11440 WEST CENTER ROAD OMAHA, NEBRASKA 68144 SANITARY AND IMPROVEMENT DISTRICT NO. 600 OF DOUGLAS COUNTY, NEBRASKA NOTICE OF SPECIAL PUBLIC HEARING TO SET FINAL TAX REQUEST PUBLIC NOTICE is hereby given, in compliance with the provisions of State Statute Section 77-1632, that the governing body will meet on the 7th day of September 2023, and will commence immediately upon adjournment of the preceding Budget Hearing and Budget Summary, which will begin at 10:00 A.M at Bluestem Capital, 1414 No. 205th Street #1, Omaha, Nebraska, for the purpose of hearing support, opposition, criticism, suggestions, or observations of taxpayers relating to setting the final tax request at a different amount than the prior year tax request. Clerk of the District 2022 2023 Change Operating Budget 432,000.00 562,469.00 30% Property Tax Request $ 28,355.40 $ 89,199.00 215% Valuation 3,150,600 9,911,000 215% Tax Rate 0.900000 0.900000 0% Tax Rate if Prior Tax Request was at Current Valuation 0.286100 FULLENKAMP, JOBEUN, JOHNSON & BELLER LLP 11440 WEST CENTER ROAD OMAHA, NEBRASKA 68144 SANITARY AND IMPROVEMENT DISTRICT NO. 600 OF DOUGLAS COUNTY, NEBRASKA NOTICE OF REGULAR MEETING NOTICE IS HEREBY GIVEN that the regular board meeting of Sanitary and Improvement District No. 600 of Douglas County, Nebraska will commence immediately upon adjournment of the preceding Budget Hearing and Special Public Hearing, which will begin at 10:00 A.M. on September 7, 2023, at Bluestem Capital, 1414 No. 205th Street #1, Omaha, Nebraska, and continue until all attendee(s) testimony has concluded, which meeting will be open to the public. An agenda for such meeting, kept continuously current is available for public inspection at 11440 West Center Road, Omaha, Nebraska, and includes the payment of bills and other business of the District. Clerk of the District Sanitary and Improvement District#600 IN Douglas County, Nebraska NOTICE OF BUDGET HEARING AND BUDGET SUMMARY PUBLIC NOTICE is hereby given, in compliance with the provisions of State Statute Sections 13-501 to 13-513,that the governing body will meet on the day of 2023, at o'clock , at for the purpose of hearing support, opposition, criticism,suggestions or observations of taxpayers relating to the following proposed budget. The budget detail is available at the office of the Clerk during regular business hours. 2021-2022 Actual Disbursements&Transfers $ 992,830.00 2022-2023 Actual Disbursements&Transfers $ 1,685,584.00 2023-2024 Proposed Budget of Disbursements&Transfers $ 562,469.00 2023-2024 Necessary Cash Reserve $ 129,416.00 2023-2024 Total Resources Available $ 691,885.00 Total 2023-2024 Personal& Real Property Tax Requirement $ 89,199.00 Unused Budget Authority Created For Next Year N/A Breakdown of Property Tax: Personal and Real Property Tax Required for Non-Bond Purposes $ 89,199.00 Personal and Real Property Tax Required for Bonds $ - NOTICE OF SPECIAL HEARING TO SET FINAL TAX REQUEST PUBLIC NOTICE is hereby given, in compliance with the provisions of State Statute Section 77-1632, that the governing body will meet on the day of 2023, at o'clock , at for the purpose of hearing support, opposition,criticism, suggestions or observations of taxpayers relating to setting the final tax request. 2022 2023 Change Operating Budget 432,000.00 562,469.00 30% Property Tax Request $ 28,355.40 $ 89,199.00 215% Valuation 3,150,600 9,911,000 215% Tax Rate 0.900000 0.900000 0% Tax Rate if Prior Tax Request was at Current Valuation 0.286100 r -- z H H a C � w a g r o o ri r• n P <cAD Er o. 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Prior Year Capital Improvements Excluded from Restricted Funds (From Prior Year Lid Exceptions, Line (10)) $ - (5) LESS: Amount Spent During 2022-2023 $ - (6) LESS: Amount Expected to be Spent in Future Budget Years $ - (7) Amount to be included as Restricted Funds (cannot be a Negative Number) (8) $ Nameplate Capacity Tax (8a) $ - TOTAL RESTRICTED FUNDS (A) (9) $ • 89,253.00 Lid Exceptions Capital Improvements (Real Property and Improvements on Real Property) $ - (10) LESS: Amount of prior year capital improvements that were excluded from previous lid calculations but were not spent and now budgeted this fiscal year (cannot exclude same capital improvements from more than one lid calculation.) Agrees to Line(7). $ - (11) Allowable Capital Improvements (12) $ - Bonded Indebtedness (13) $ - Public Facilities Construction Projects (Statutes 72-2301 to 72-2308) (14) Interlocal Agreements/Joint Public Agency Agreements (15) $ - Judgments (16) Refund of Property Taxes to Taxpayers (17) Repairs to Infrastructure Damaged by a Natural Disaster (18) TOTAL LID EXCEPTIONS(B) (19) $ TOTAL RESTRICTED FUNDS For Lid Computation (To Line 9 of the Lid Computation Form) $ 89,253.00 To Calculate. Total Restricted Funds(A)-Line 9 MINUS Total Lid Exceptions(8)-Line 19 Total Restricted Funds for Lid Computation cannot be less than zero. See Instruction Manual on completing the Lid Supporting Schedule. Page 4 SID # 600 in Douglas County LID COMPUTATION FORM FOR FISCAL YEAR 2023-2024 PRIOR YEARRESTRICTED FUNDS AUTHORITY OPTION 1:OR•OPTION 2 > ��`y z r `,T `a- -`W-... `.u`'�a �n -.' '- ., TroNa ITTA `; Tr . . .— _ 'S y 710. Prior Year Restricted Funds Authority = Line(8)from last year's Lid Computation Form - Option 1 -(1) ua ,"W ,-t-,' '` , ..;�-`r x,f" „z:, i00 ",, 5 '-- x ,,-✓:, s rnt " e° '= r # r O v us et avote r"a's?akonn'lass oar at a to n sTlTlrrre'Gtin`v to ex`eedd�t t& o l �; ,may �,.,� ,: � _ or ane�aae�- ._ .-, " ) Line(1) of Prior Year Lid Computation Form Option 2-(A) Allowable Percent Increase Less Vote Taken From Prior Year Lid Computation Form Line (6) - Line (5) Option 2-(B) Dollar Amount of Allowable Increase Excluding the vote taken Line(A)times Line B - Option 2-(C) Calculated Prior Year Restricted Funds Authority(Base Amount) Line (A) Plus Line (C) - Option 2-(1) GURRENTYEARALLOWABLAINc.REASES, . 1 BASE LIMITATION PERCENT INCREASE(2.5%) 2.50 % (2) ALLOWABLE GROWTH PER THE ASSESSOR MINUS 2.5% - - / 3,150,600.00 = - % (3) 2023 Growth 2022 Valuation Multiply times per Assessor 100 To get% ElADDITIONAL ONE PERCENT BOARD APPROVED INCREASE - _ - % (4) #of Board Members Total#of Members Must be at least voting"Yes"for Increase in Governing Body at .75(75%)of the Meeting Governing Body ATTACH A COPY OF THE BOARD MINUTES APPROVING THE INCREASE. SPECIAL ELECTIONITOWNHALL MEETING-VOTER APPROVED%INCREASE (5) Please Attach Ballot Sample and Election Results OR Record of Action From Townhall Meeting TOTAL ALLOWABLE PERCENT INCREASE= Line(2) + Line (3) + Line(4) +Line (5) 2.50 % (6) Allowable Dollar Amount of Increase to Restricted Funds=Line(1)x Line (6) - (7) Total Restricted Funds Authority= Line(1)+ Line(7) - (8) Less: Restricted Funds from Lid Supporting Schedule 89,253.00 (9) Total Unused Restricted Funds Authority= Line(8)- Line (9) N/A (10) LINE(10) MUST BE GREATER THAN OR EQUAL TO ZERO OR YOU ARE IN VIOLATION OF THE LID LAW. The amount of Unused Restricted Funds Authority on Line(10) must be published in the Notice of Budget Hearing. Page 5 Levy Limit Form Sanitary and Improvement Districts SID # 600 in Douglas County Total Personal and Real Property Tax Request $ 89,199.00 (1) Less Personal and Real Property Tax Request for: Judgments (not paid by liability insurance coverage) ( ) (A) Preexisting lease-purchase contracts approved prior to July 1, 1998 ( ) (e) Bonded Indebtedness ( $ - ) (c) Public Facilities Construction Projects (Statutes 72-2301 to 72-2308) ( ) (D) Total Exclusions ( $ - ) (2) Personal and Real Property Tax Request subject to Levy Limit $ 89,199.00 (3) Valuation (Per the County Assessor) $ 9,911,000.00 (4) Calculated Levy for Levy Limit Compliance 0.900000 [Line (3) Divided By Line(4)Times 100] (5) Note : Levy Limit established by State Statute Section 77-3442: Sanitary and Improvement District(SID) Levy-40 cents Attach supporting documentation if a vote was held to exceed levy limits. Page 7 Sanitary and Improvement District No.600 of Douglas County, Nebraska 2022/2023 Valuations-Final 3,150,600 2022/2023 Levy General Fund 0.009000 Bond Fund 0.000000 Total Levy 0.0090 2022/2023 Estimated Taxes General Fund 28,355.40 Bond Fund 0.00 28,355.40 2023/2024 Valuations - Final 9,911,000 2023/2024 Levy General Fund 0.009000 Bond Fund 0.000000 Total Levy 0.009000 2023/2024 Estimated Taxes General Fund 89,199.00 Bond Fund 0.00 89,199.00 2023/2024 GROWTH - 2023/2024 GROWTH ALLOCATION 0.00% LESS: BASE LIMITATION 2.50% ALLOWABLE GROWTH LESS BASE -2.50% D re DI T -11 O m m 3 0 /* < _ m -oC fD N V 0 C D \ W -O D 3- 3 N -C' ° D N co 3 in• N C1 Oe a v N — O ID AiD _ -i' a co O S a toO !D ry 3 C Del 30_ = .< cr C 3 a f• 0 (D F r T T C a O CD n 0 < 3 3 CM (�D (DD o f < a a m iy. 3 0` .0 = NJ (D O 3 N • O p a rer i O' W O S O 3 C O O O \ H -�, tel Ln • in 4 3 N' N O O O A ON N .Oe < `G d N Z CD NJ N A Di a NN N 3 fD O A) N a 3 O NJ 0 0 NJa O A io _O to W ON D3q D O O O N 0 X N C C U 3 DO O W ID H N O On (D fD 0 C IAi H.EllN .3r C .... A 5 In m Z d a -0m m- S O S C fD p NO 0 NJ O \ 0 W CIL N p a Dr N el Ni N N Hi cr Q N 51 , , w � rl , ml = : : , ; , r = ! !! ! | -, ZPT ; » ! llif ° " : - \} ()} \ _ ` g _ _ - \ momn 6- \i }/({ !{} ' 2 ''' ,aI ! ! {} |E }re 2 }\ / \ }/\{ ( • $ ! V99 § ,, ,2 . . , ; r 0 !. / R.- R.- ( { ' {l ccF- a ;; ;ow 0 j -4 h. LO , � i ' \5 ' 5 =a ems . 0. § o wI-, i ' ' §§ ' ' w co ow ow o j ' § ' ' § ' i !{ & ` ! \ G ; , { . :» , • • • • o , . ;t . ( . . §\ . - . . - . . . . ' F.' : : a : : � _ ! ;i !` 0 0 .33 . f { tO0. 9F-'00 k ' ' 00 0 . \ ' ' f =} / \ el o » § § \ f §j 4l/i 0 NJ utNJ , . . . . , /_ N » e : 00 : , 0 . e §o to § > r { \ \ \ \\ ' ' k00al CA . . . . . V ) j\{ . $ . . n ' ' ' / 0. 9 °y a � C C" k w. a < Ol H < g H--7 CO0 Z "( K' a yak w EL, w tg. o C rn D. -4 r. r. m o M 0 0, 0 a 0 0 = o 0 z 0 0 0 0 0 ON 0 0 U vs 69 EA 0 m 0 w l0 0 •0 _ En 0 'co O 0 0 0 0 C C g TA69 0 W 00 0'J Y VI U 010 w 0 0Et) b 0 0 0 0 co 0, Snapshot Report SID NO. 600 - EVERT PLACE BLUE TE As of August 25,2023 CAPITAL PARTNERS VALUATION VALUE NET DEBT TO VALUE 2021 $3,154,400.00 2022 $3,150,600.00 2023 $9,911,000.00 18.92% CASH AND INVESTMENTS AS OF 07/31/2023 GENERAL FUND BOND FUND CASH $9,501.64 $366,664.18 INVESTMENTS $0.00 $0.00 TOTAL CASH AND INVESTMENTS $9,501.64 $366,664.18 SPECIAL ASSESSMENTS AS OF 07/31/2023 DATE OF LEVY LEVIED BALANCE 06/21/2021 $481,456.58 $321,699.21 $481,456.58 $321,699.21 BONDS OUTSTANDING FISCAL YEAR DATE OF ISSUE ISSUE AMOUNT BALANCE DEBT SERVICE 05/17/2023 $1,350,000.00 $1,350,000.00 $61,469.10 $1,350,000.00 $1,350,000.00 $61,469.10 WARRANTS OUTSTANDING GENERAL FUND BOND FUND 2023 $13,875.35 $0.00 2024 $47,402.65 $0.00 2025 $54,323.98 $162,623.79 2026 $26,810.87 $762,135.18 2027 $0.00 $226,391.32 2028 $0.00 $61,996.47 $142,412.85 $1,213,146.76 LEVY (FISCAL YEAR 2022-20231 LEVY (FISCAL YEAR 2023-20241 RATE PER$100 NET TAX REVS RATE PER$100 NET TAX REVS BOND FUND $0.0000 $0.00 BOND FUND $0.0000 $0.00 GENERAL FUND $0.9000 $27,788.29 GENERAL FUND $0.9000 $87,415.02 TOTAL LEVY $0.9000 TOTAL LEVY $0.9000 1414 N. 205th St.,Ste. 1 • Omaha, NE 68022 • 402-391-7977 8/25/2023 11:9 Member FINRA/SIPC Page 1 of 8 Sources and Uses of Funds SID NO. 600 - EVERT PLACE [SLUE TE/M July 1 2022 to June 30 2023 CAPITAL PARTNERS CASH AND INVESTMENTS BEGINNING OF PERIOD GENERAL FUND BOND FUND CASH $3,446.49 $308,391.61 INVESTMENTS $0.00 $0.00 TOTAL CASH AND INVESTMENTS $3,446.49 $308,391.61 SOURCES OF FUNDS REAL PROPERTY TAXES 21-22 $17,122.72 $0.00 REAL PROPERTY TAXES 22-23 $14,399.32 $0.00 INT ON REAL PROPERTY TAXES 21-22 $1,046.60 $0.00 INT ON REAL PROPERTY TAXES 22-23 $1.02 $0.00 MOTOR VEH PRO RATE ALLOCATION $60.92 $0.00 PROPERTY TAX CREDIT ALLOCATION $1,047.73 $0.00 COLLECTION IN DISTRICT $0.00 $24,135.50 SA MISCELLANEOUS $0.00 $52,803.45 PROCEEDS FROM SALE OF BONDS $0.00 $1,323,000.00 TOTAL SOURCES OF FUNDS $33,678.31 $1,399,938.95 USES OF FUNDS PROFESSIONAL FEES-OTHER $0.00 ($66,450.00) REGISTERED WARRANT ($35,056.33) ($1,274,160.31) TRES COMMISSION DISTR-TAXES ($651.39) ($1,056.07) TOTAL USES OF FUNDS ($35,707.72) ($1,341,666.38) CHANGE IN CASH AND INVESTMENTS ($2,029.41) $58,272.57 CASH AND INVESTMENTS END OF PERIOD $1,417.08 $366,664.18 1414 N.205th St.,Ste. 1 • Omaha, NE 68022 • 402-391-7977 8/25/2023 11:9 Member FINRA/SIPC Page 2 of 8 Statement of Activities SID NO. 600 - EVERT PLACE :BLUESTE July 2022 to June 2023 CAPITAL PARTNERS Current Year July 2022 to June 2023 GENERAL FUND BOND FUND REVENUES TOTAL REVENUES $33,678.31 $76,938.95 EXPENDITURES ACCOUNTING-BOOKKEEPING $7,730.00 $0.00 DISSEMINATION AGENT FEES $0.00 $275.00 ENGINEERING $13,784.42 $44,372.75 FINANCIAL ADVISORY FEES $6,000.00 $0.00 LEGAL EXPENSES-SID ATTORNEY $11,640.21 $3,137.06 PAVING(INTERNAL) $0.00 $1,050.00 PAYING AGENT&REGISTRAR FEES $1,000.00 $1,000.00 PROFESSIONAL FEES-OTHER $0.00 $66,450.00 SIDEWALKS $0.00 $49,390.05 SIGNS-SIGN REPAIR $680.00 $0.00 SWPPP $2,000.00 $0.00 TRES COMMISSION DISTR-TAXES $651.39 $1,056.07 UNDERWRITING FEES $875.11 $5,142.82 WARRANT INTEREST EXPENSE $0.00 $151,644.00 WARRANT STRUCTURING FEES $920.87 $6,271.72 TOTAL EXPENDITURES $45,282.00 $329,789.47 REVENUES OVER EXPENDITURES (EXPENDITURES OVER REVENUES) ($11,603.69) ($252,850.52) Note:Statement of Activities does not reflect the bond payments nor interest on warrant redemptions. 1414 N. 205th St.,Ste. 1 • Omaha, NE 68022 • 402-391-7977 8/25/2023 11:9 Member FINRA/SIPC Page 3 of 8 Statement of Activities SID NO. 600 EVERT PLACE ,,'BLUE TEISA July 2021 to June 2022 " CAPITAL PARTNERS Previous Year July 2021 to June 2022 Previous Year July 2020 to June 2021 GENERAL FUND BOND FUND GENERAL FUND BOND FUND REVENUES TOTAL REVENUES $13,655.78 $1,014,154.96 $2,555.77 $45,949.97 EXPENDITURES Accounting-Bookkeeping $7,050.00 $0.00 $2,030.00 $0.00 Bond Counsel $0.00 $3,000.00 $0.00 $0.00 City-County Review Fees $0.00 $0.00 $0.00 $2,913.00 Community Park Fees $0.00 $0.00 $0.00 $7,708.00 Dissemination Agent Fees $0.00 $275.00 $0.00 $0.00 Electrical $0.00 $0.00 $0.00 $28,350.00 Engineering $14,903.69 $26,508.89 $5,261.29 $230,326.88 Erosion Control $10,141.97 $0.00 $1,750.50 $0.00 Financial Advisory Fees $6,000.00 $0.00 $6,000.00 $0.00 Green Area Maintenance $4,400.00 $0.00 $0.00 $0.00 Insurance $0.00 $0.00 $865.41 $0.00 Legal Expenses-SID Attorney $10,322.84 $0.00 $26,242.16 $90,187.52 Locate Fees $17.81 $0.00 $17.32 $0.00 Paving Repairs $0.00 $0.00 $1,599.50 $0.00 Paying Agent&Registrar Fees $1,500.00 $1,500.00 $898.85 $898.85 Sanitary Sewer(Internal) $0.00 $0.00 $0.00 $3,598.95 Sanitary Sewer and Paving $0.00 $0.00 $0.00 $118,765.78 Sanitary Sewer Outfall $0.00 $0.00 $0.00 $394,929.52 Sanitary Sewer,Storm&Paving $0.00 $0.00 $0.00 $1,113,385.72 Sanitary Storm and Sewer $0.00 $0.00 $0.00 $5,285.50 Sediment Basins $6,468.75 $0.00 $0.00 $0.00 Storm Sewer $0.00 $0.00 $0.00 $9,047.18 TRES COMMISSION DISTR-TAXES $251.29 $2,328.33 $47.53 $0.00 Underwriting Fees $1,243.48 $3,234.88 $912.63 $44,233.97 Warrant Interest Expense $0.00 $126,516.02 $0.00 $32,440.05 Warrant Structuring Fees $1,370.10 $3,944.99 $966.63 $53,943.88 Water Main Extension $0.00 $0.00 $0.00 $119,916.00 TOTAL EXPENDITURES $63,669.93 $167,308.11 $46,591.82 $2,255,930.80 REVENUES OVER EXPENDITURES (EXPENDITURES OVER REVENUES) ($50,014.15) $846,846.85 ($44,036.05) ($2,209,980.83) Note:Statement of Activities does not reflect the bond payments nor interest on warrant redemptions. 1414 N.205th St.,Ste. 1 • Omaha, NE 68022 • 402-391-7977 8/25/2023 11:9 Member FINRA/SIPC Page 4 of 8 Warrant Issuance Report (By Category) SID No. 600 - EVERT PLACE LUESTE July 1, 2022-June 30,2023 CAPITAL h A Fz T H E rz S ACCOUNTING - BOOKKEEPING EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE GF 460 09/14/2022 Lutz&Company $3,000.00 $3,000.00 100% GF 461 09/14/2022 Lutz&Company $250.00 $250.00 100% GF 503 04/05/2023 Lutz&Company $3,000.00 $3,000.00 100% GF 504 04/05/2023 Lutz&Company $1,480.00 $1,480.00 100% $7,730.00 DISSEMINATION AGENT FEES EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE CF 497 04/05/2023 SID Services LLC $275.00 $1,275.00 22% $275.00 ENGINEERING EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE CF 494 04/05/2023 E&A Consulting Group,Inc. $20,000.00 $20,000.00 100% CF 495 04/05/2023 E&A Consulting Group,Inc. $20,000.00 $20,000.00 100% CF 496 04/05/2023 E&A Consulting Group,Inc. $4,372.75 $4,372.75 100% GF 456 09/14/2022 E&A Consulting Group,Inc. $3,000.00 $3,000.00 100% GF 457 09/14/2022 E&A Consulting Group,Inc. $1,311.89 $1,311.89 100% GF 478 10/19/2022 E&A Consulting Group,Inc. $1,995.42 $1,995.42 100% GF 500 04/05/2023 E&A Consulting Group,Inc. $3,000.00 $3,000.00 100% GF 501 04/05/2023 E&A Consulting Group,Inc. $3,000.00 $3,000.00 100% GF 502 04/05/2023 E&A Consulting Group,Inc. $1,477.11 $1,477.11 100% $58,157.17 FINANCIAL ADVISORY FEES EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE GF 467 09/14/2022 Bluestem Capital Partners $3,000.00 $3,000.00 100% GF 468 09/14/2022 Bluestem Capital Partners $3,000.00 $3,000.00 100% $6,000.00 LEGAL EXPENSES-SID ATTORNEY EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE CF 475 10/19/2022 Fullenkamp,Jobeun,Johnson&Beller LLP $3,015.31 $3,015.31 100% CF 482 11/22/2022 Fullenkamp,Jobeun,Johnson&Beller LLP $121.75 $121.75 100% GF 462 09/14/2022 Fullenkamp,Jobeun,Johnson&Beller LLP $3,000.00 $3,000.00 100% 1414 N.205th St.,Ste. 1 • Omaha, NE 68022 • 402-391-7977 8/25/2023 11:9 Member FINRA/SIPC Page 5 of 8 Warrant Issuance Report (By Category) SID No. 600 - EVERT PLACE LUEST July 1, 2022-June 30,2023 C BA P I T A L P A r� T H E Fe S LEGAL EXPENSES-SID ATTORNEY EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE GF 463 09/14/2022 Fullenkamp,Jobeun,Johnson&Beller LLP $3,000.00 $3,000.00 100% GF 464 09/14/2022 Fullenkamp,Jobeun,Johnson&Beller LLP $3,000.00 $3,000.00 100% GF 465 09/14/2022 Fullenkamp,Jobeun,Johnson&Beller LLP $2,640.21 $2,640.21 100% $14,777.27 PAVING (INTERNAL) EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE CF 453 09/14/2022 Thiele Geatech $1,050.00 $1,050.00 100% $1,050.00 PAYING AGENT& REGISTRAR FEES EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE CF 497 04/05/2023 SID Services LLC $1,000.00 $1,275.00 78% GF 506 04/05/2023 SID Services LLC $1,000.00 $1,000.00 100% $2,000.00 SIDEWALKS EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE CF 470 10/19/2022 Jackson's Complete Concrete $10,000.00 $10,000.00 100% CF 471 10/19/2022 Jackson's Complete Concrete $10,000.00 $10,000,00 100% CF 472 10/19/2022 Jackson's Complete Concrete $10,000.00 $10,000.00 100% CF 473 10/19/2022 Jackson's Complete Concrete $10,000.00 $10,000.00 100% CF 474 10/19/2022 Jackson's Complete Concrete $6,265.05 $6,265.05 100% CF 481 11/22/2022 Jackson's Complete Concrete $2,435.00 $2,435.00 100% CF 491 11/22/2022 Thiele Geotech $690.00 $690.00 100% $49,390.05 SIGNS -SIGN REPAIR EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE GF 458 09/14/2022 Stanek Construction Co $680.00 $680.00 100% $680.00 SWPPP EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE 1414 N.205th St.,Ste. 1 • Omaha, NE 68022 • 402-391-7977 8/25/2023 11:9 Member FINRA/SIPC Page 6 of 8 Warrant Issuance Report (By Category) SID No. 600 - EVERT PLACE aLUESTEIS/! July 1, 2022-June 30,2023 C A P I T A t_ P A rz T N E I S SWPPP EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE GF 459 09/14/2022 Commercial Seeding Contractors $637.50 $637.50 100% GF 505 04/05/2023 Commercial Seeding Contractors $1,362.50 $1,362.50 100% $2,000.00 UNDERWRITING FEES EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE CF 455 09/14/2022 Piper Sandler&Co. $21.53 $21.53 100% CF 477 10/19/2022 Piper Sandler&Co. $1,010.25 $1,010.25 100% CF 493 11/22/2022 Piper Sandler&Co. $3,175.26 $3,175.26 100% CF 499 04/05/2023 Piper Sandler&Co. $935.78 $935.78 100% GF 469 09/14/2022 Piper Sandler&Co. $540.65 $540.65 100% GF 480 10/19/2022 Piper Sandler&Co. $40.91 $40.91 100% GF 508 04/05/2023 Piper Sandler&Co. $293.55 $293.55 100% $6,017.93 WARRANT INTEREST EXPENSE EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE CF 483 11/22/2022 UMB Bank NA $20,000.00 $20,000.00 100% CF 484 11/22/2022 UMB Bank NA $20,000.00 $20,000.00 100% CF 485 11/22/2022 UMB Bank NA $20,000.00 $20,000.00 100% CF 486 11/22/2022 UMB Bank NA $20,000.00 $20,000.00 100% CF 487 11/22/2022 UMB Bank NA $20,000.00 $20,000.00 100% CF 488 11/22/2022 UMB Bank NA $20,000.00 $20,000.00 100% CF 489 11/22/2022 UMB Bank NA $20,000.00 $20,000.00 100% CF 490 11/22/2022 UMB Bank NA $11,644.00 $11,644.00 100% $151,644.00 WARRANT STRUCTURING FEES EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE CF 454 09/14/2022 Bluestem Capital Partners $26.25 $26.25 100% CF 476 10/19/2022 Bluestem Capital Partners $1,232.01 $1,232.01 100% CF 492 11/22/2022 Bluestem Capital Partners $3,872.27 $3,872.27 100% CF 498 04/05/2023 Bluestem Capital Partners $1,141.19 $1,141.19 100% GF 466 09/14/2022 Bluestem Capital Partners $512.99 $512.99 100% GF 479 10/19/2022 Bluestem Capital Partners $49.89 $49.89 100% GF 507 04/05/2023 Bluestem Capital Partners $357.99 $357.99 100% 1414 N.205th St.,Ste. 1 • Omaha, NE 68022 • 402-391-7977 8/25/2023 11:9 Member FINRA/SIPC Page 7 of 8 Warrant Issuance Report (By Category) SID No. 600 - EVERT PLACE BLUEST July 1, 2022-June 30,2023 C A P I T A L P A R T N E R S WARRANT STRUCTURING FEES EXPENSE WARRANT TYPE WARRANTX ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE $7,192.59 TOTAL FOR EVERT PLACE $306,914.01 1414 N. 205th St.,Ste. 1 • Omaha, NE 68022 • 402-391-7977 8/25/2023 11:9 Member FINRA/SIPC Page 8 of 8 6;11 O3d m Z bsyp o'r m m mN rN rm rW « Orn NrNrrmo W N O Tt' D TM oN W' ''1r'om W ma W W No o U Q 1m� WNN � � NOpWyyN mU ' o - m W CTNl10 mOOnVNW O " tt MD cmwuNN1: rr 0WW , fx KG l fa n a ' w/- N » N » w E« 0 _ 0eeee a' e e ee e0ee eee0oo0 $F(� o 0 0 0 0 0 0 o a JTSo Y Z a O O N N N N N N N N N N N o N a N N N N N v � q � ER 1 -8�00 0000 000000 0 00000000 o i > x > a g am,a`..:,d N N TA a az LL o. n iN n N w an o 0 0 p p p p N m m 0 N r N ry N 0 0 0 O o O O N N O O O O O O ' i. m O ^N YI N N O r 0 O N i N "O W W W « N N m m N m A N N W O r W N E C ' N m !O W W r r O N m ie W W of r N Y o w m R 10 10 W r r r r r r r r r r r N N N N N N CO • d m _.— 8 D r 0 - m N W W N N 0 0 0 0 0 0 0 N N 0 0 0 0 0 0 INI1 9 O to a r- O N N N N IV 1- N N N O O N A 14) O t- N I' N ��O P'' 'y N 0 0 0 m A g WY 1- 0 o l- n w 1- m w U V W N O O N O r•r•w 10'Y_ N m N`N r ' N m N W 10 W r r• « « « r Wm0NWNNNN m n N ra F7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - O O O O O O O O O O O O O O O 0 O O O O 0 q Q O'�O O a O O O O O O O a O O O O O O a O O O U U 000000000000000000000 0 0 0 0 0 0 0 0 0 0 0 0 0 m o 0 0 0 0 A _ N O O O O O O O O O O O O O O O O O O O O V N_ O LL CO m a . 1521 V �- (@c ..,.O O O O O O O O O O O O O O O O O O O O O O d R - O O O O O O O O O O O O O O C R E O O O O O O It C E8 a• ' am 0 a a E M• 2 •E . 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Engineering Answers 10909 Mill Valley Road,Suite 100 • Omaha,NE 68154-3950 P 402.895.4700 • F 402.895.3599 www.eacg.com June 21, 2021 Chairman and Board of Trustees Sanitary and Improvement District No. 600 Douglas County, Nebraska Mr. Brent Beller, Attorney 11440 West Center Road Omaha, Nebraska 68144 RE: EVERT PLACE (LOTS 1-4 & OUTLOTS A-F) POST-CONSTRUCTION STORMWATER MANAGEMENT LAND ACQUISITION E&A NO. 2017.053.004 Dear Mr. Beller and Board Members: The subdivision agreement with the City of Omaha for Evert Place (Lots 1 thru 4 & Outlots A thru F) stipulates that the District is to acquire land to serve as permanent post-construction stormwater management basins within the District. The purchase is from the subdivider, All Holy Spirit Church Greek Orthodox Church. Said acquisition is stipulated in Section II, paragraph M-1 of the subdivision agreement and in the Source and Use of Funds Exhibit D. The engineer's estimate of the total cost of said acquisition is as follows: Outlot "A" Acquisition: 1.057 acres @ $40,000/acre = $42,280.00 Engineering, Legal, Fiscal, Interest and Miscellaneous Costs = $8,456.00 TOTAL ACQUISITION COST = $50,736.00 We hereby recommend payment in the total amount of$42,280.00 to All Holy Spirit Greek Orthodox Church for acquisition of permanent post-construction stormwater management basins in accordance with the subdivision agreement. Sincerely, E&A CONSULTING GROUP, INC. Douglas C. Walter, P.E. FULLENKAMP JOBEUN JOHNSON & BELLER LLP 11440 WEST CENTER ROAD OMAHA, NEBRASKA 68144 SANITARY AND IMPROVEMENT DISTRICT NO. 600 OF DOUGLAS COUNTY,NEBRASKA NOTICE NOTICE IS HEREBY GIVEN that a meeting of the Board of Trustees of Sanitary and Improvement District No. 600 of Douglas County, Nebraska will be held at 10:00 A.M. on September 7, 2023 at 1414 No. 205th Street#1, Omaha,Nebraska,which meeting will be open to the public. The agenda for such meeting, kept continuously current, is available for public inspection at 11440 West Center Road, Omaha,Nebraska and includes the payment of bills of the District and the consideration and passing or amending and passing the following Resolution, to- wit: BE IT RESOLVED that the Board of Trustees of Sanitary and Improvement District No. 600 of Douglas County, Nebraska find and determine that it is advisable and necessary for the District to acquire land for a permanent Post-Construction Stormwater Management Bains (Lots 1 thru 4 and Outlots A thru F,Evert Place) and payment to All Holy Spirit Greek Orthodox Church ($42,280) for said acquisition, per Section II, paragraph M-1 of the Subdivision Agreement and the Source and Use of Funds Exhibit D. The outer boundaries of the areas which may be subject to special assessment are the same as the outer boundaries of Sanitary and Improvement District No. 600 of Douglas County, Nebraska, a subdivision as surveyed, platted and recorded in Douglas County,Nebraska. Said plans and specifications have been reviewed by E & A Consulting Group, engineers for the District and said engineers have filed with the Clerk of the District, prior to the first publication of this Resolution, an estimate of the total costs of said improvement, including engineering fees, legal fees, fiscal fees, interest and other miscellaneous costs, which estimate is in the sum of$50,736.00. To pay the cost of said improvement the Board of Trustees shall have the power to issue negotiable bonds of the District after such improvements have been completed and accepted; said bonds to be called "Sanitary and Improvement District Bonds" and shall be payable and bear interest as provided by the Statutes of the State of Nebraska. The Board of Trustees shall assess to the extent of special benefits, the cost of such improvements upon properties specially benefitted thereby. All special assessments which may be levied upon the properties specially benefitted by such improvements shall, when collected, be set aside and constitute a sinking fund for the payment of interest and principal of said bonds. The District shall also cause to be levied annually a tax upon the assessed value of all of the taxable property in the District except intangible property, which together with said sinking fund derived from special assessments shall be sufficient to meet payment of the interest and principal of said bonds as the same become due; said tax shall be known as the Sanitary and Improvement District Tax and shall be payable annually in money. If a petition opposing this Resolution, signed by property owners representing a majority of the front footage which may become subject to assessment for the cost of the improvements as set forth herein, is filed with the Clerk of the District within three (3) days before the date of the hearing on this Resolution, this Resolution shall not be passed. SANITARY AND IMPROVEMENT DISTRICT NO. 600 OF DOUGLAS COUNTY, NEBRASKA By: Jeff Joharmesmeyer, Chairman Mike Moravec, Clerk Publication Dates: August 24 and August 31, 2023 FULLEN/IAMP ✓OSEUN ✓OHNSON & SELLER LLP 11440 WEST CENTER ROAD 334-0700 OMAHA, NE 68144 August 30, 2023 Chairman & Board of Trustees Sanitary and Improvement District No. 600 of Douglas County,Nebraska STATEMENT FOR SERVICES RENDERED Post Construction Stormwater Management Land Acquisition (All Holy Spirit) $2,114.00 Total Amount Due: 2 114 0 Brent W. Beller Attorney for the District ea E&A CONSULTING GROUP,INC. Engineering Answers 10909 Mill Valley Road,Suite 100 • Omaha,NE 68154-3950 P 402.895.4700 • F 402.895.3599 June 22, 2021 www.eacg.com Chairman and Board of Trustees Sanitary and Improvement District No. 600 Douglas County, Nebraska Mr. Brent Beller, Attorney 11440 West Center Road Omaha, Nebraska 68144 RE: EVERT PLACE REPLAT 1 (LOTS 1-23 & OUTLOTS A-B) POST-CONSTRUCTION STORMWATER MANAGEMENT LAND ACQUISITION E&A NO. 2017.053.008 Dear Mr. Beller and Board Members: The subdivision agreement with the City of Omaha for Evert Place Replat 1 (Lots 1 thru 23 & Outlots A & B) stipulates that the District is to acquire land to serve as permanent post-construction stormwater management basins within the District. The purchase is from the subdivider, RNR Legacy LLC. Said acquisition is stipulated in Section II, paragraph M-1 of the subdivision agreement and in the Source and Use of Funds Exhibit D-2. The engineer's estimate of the total cost of said acquisition is as follows: Outlot "A"Acquisition: 0.352 acres @ $40,000/acre = $14,080.00 Engineering, Legal, Fiscal, Interest and Miscellaneous Costs = $2,816.00 TOTAL ACQUISITION COST = $16,896.00 We hereby recommend payment in the total amount of$14,080.00 to RNR Legacy LLC for acquisition of permanent post-construction stormwater management basins in accordance with the subdivision agreement. Sincerely, E&A CONSULTING GROUP, INC. \,-v Douglas/C. Walter, P.E. 4.\ .:10 �; , FULLENKAMP JOBEUN JOHNSON & BELLER LLP 11440 WEST CENTER ROAD OMAHA,NEBRASKA 68144 SANITARY AND IMPROVEMENT DISTRICT NO. 600 OF DOUGLAS COUNTY,NEBRASKA NOTICE NOTICE IS HEREBY GIVEN that a meeting of the Board of Trustees of Sanitary and Improvement District No. 600 of Douglas County, Nebraska will be held at 10:00 A.M. on September 7,2023 at 1414 No. 205th Street#1, Omaha,Nebraska,which meeting will be open to the public. The agenda for such meeting, kept continuously current, is available for public inspection at 11440 West Center Road, Omaha,Nebraska and includes the payment of bills of the District and the consideration and passing or amending and passing the following Resolution, to- wit: BE IT RESOLVED that the Board of Trustees of Sanitary and Improvement District No. 600 of Douglas County, Nebraska find and determine that it is advisable and necessary for the District to acquire land for a permanent Post-Construction Stormwater Management Bains (Lots 1 thru 23 and Outlots A & B Evert Place Replat 1) and payment to RNR Legacy LLC ($14,080) for said acquisition, per Section II, paragraph M-1 of the Subdivision Agreement and the Source and Use of Funds Exhibit D-2. The outer boundaries of the areas which may be subject to special assessment are the same as the outer boundaries of Sanitary and Improvement District No. 600 of Douglas County, Nebraska, a subdivision as surveyed, platted and recorded in Douglas County,Nebraska. Said plans and specifications have been reviewed by E & A Consulting Group, engineers for the District and said engineers have filed with the Clerk of the District, prior to the first publication of this Resolution, an estimate of the total costs of said improvement, including engineering fees, legal fees, fiscal fees, interest and other miscellaneous costs, which estimate is in the sum of$16,896.00. To pay the cost of said improvement the Board of Trustees shall have the power to issue negotiable bonds of the District after such improvements have been completed and accepted; said bonds to be called "Sanitary and Improvement District Bonds" and shall be payable and bear interest as provided by the Statutes of the State of Nebraska. The Board of Trustees shall assess to the extent of special benefits, the cost of such improvements upon properties specially benefitted thereby. All special assessments which may be levied upon the properties specially benefitted by such improvements shall, when collected, be set aside and constitute a sinking fund for the payment of interest and principal of said bonds. The District shall also cause to be levied annually a tax upon the assessed value of all of the taxable property in the District except intangible property, which together with said sinking fund derived from special assessments shall be sufficient to meet payment of the interest and principal of said bonds as the same become due; said tax shall be known as the Sanitary and Improvement District Tax and shall be payable annually in money. If a petition opposing this Resolution, signed by property owners representing a majority of the front footage which may become subject to assessment for the cost of the improvements as set forth herein, is filed with the Clerk of the District within three (3) days before the date of the hearing on this Resolution, this Resolution shall not be passed. SANITARY AND IMPROVEMENT DISTRICT NO. 600 OF DOUGLAS COUNTY, NEBRASKA By: Jeff Johannesmeyer, Chairman Mike Moravec, Clerk Publication Dates: August 24 and August 31, 2023 FULLEN/IAMP ✓OSEUN JOHNSON & SELLER LLP 11440 WEST CENTER ROAD 334-0700 OMAHA, NE 68144 August 30, 2023 Chairman & Board of Trustees Sanitary and Improvement District No. 600 of Douglas County,Nebraska STATEMENT FOR SERVICES RENDERED Post Construction Stormwater Management Land Acquisition (RNR Legacy LLC) $704.00 Total Amount Due: $704.00 Brent W. Beller Attorney for the District r i E&A Consulting Group,Inc. Engineering Answers 10909 Mill Valley Road,Suite 100 Omaha,NE 68154-3950 402.895.4700 Douglas County SID#600 June 18,2023 do Mr.Larry Jobeun,Attorney Project No: . - P2017.053.000 11440 West Center Road Invoice No: 167677 Omaha,NE 68144 Project P2017.053.000 600-Evert Place in Omaha,NE,District Maintenance Professional Services from May 22.2023 to June 18.2023 Phase 123 2023 District Maintenance Task 135- Diggers Hotline Professional Personnel Hours Rate Amount Construction Technician III .20 129.00 25.80 Totals .20. - 25.80 Total Labor 25.80 Total this Taste $25.80 Task 440 Repairs/Maihtenance Professional Personnel - -Hours Rate Amount Project Coordinator II .25 127.00 31.75 Project Coordinator I .80 112.00 .89.60. Technician VIII - .25 202.00 50.50 Totals 1.30 171.85 Total Labor - 171.85 Total this.Taste - $171.85 Total this Phase $107.65 Phase 223 2023 Erosion&Sediment Control Inspecting/Reporting Task 196 Erosion Control ' Professional Personnel - _ Hours Rate Amount Environmental Scientist I - 4.40 89.00 391.60 Environmental Scientist I - - Ovt .50 89.00 - 44.50 Environmental Scientist IV 2.00 150.00 300.00 Environmental Scientist I - .25 89.00 22.25. Totals 7.15 758.35 Total Labor 758.35 Total this Tad $758.35 Total this Phase $758.35 Phase 999 Reimbursables Project P2017.053.000 600-Evert Place-DM Invoice 167677 Unit Billing Mileage 27.50 Total Units 27.50 27.50 Total this Phase $27.50 Total this Invoice $983.50 Approved By: Robert Czerwinski Page 2 Commercial Seeding Contractors Invoice 26365 Reichmuth Circle fieo��'Ve Valley,NE 68064 JUL 2 8 1023 Date Invoice# 7/24/2023 28405 BY.•�. Bill To SID 600 Evets r c/o ace E&A Consulting Group 1 10909 Mill Valley Road,Suite 100 Omaha,NE 68154 COMMERCIAL SEEDING CONTRACTORS P.O. No. Terms Project SID 600 Evert Place Quantity Description U/M Rate Amount SWPPP work performed as requested by Josh 4 Laborers(Hours)to clean inlet filters 47.50 190.00 2 GeoCurve Inlet Filters(Each)installed 105.00 210.00 • Approved by E A Consulting Group, Inc. Date: $ 3 23 Initials: SID No. O Project No. Total $400.00 Commercial Seeding Contractors E. yi". C.0 l' �, xl I Invoice 26365 Reichmuth Circle r F� Valle NE 68064 J A° ,9 '� Il Y' '�a` J U l'^ed j Date Invoice# it 6/26/2023 28267 BY: Bill To SID 600 Evers Place do E&A Consulting Group 10909 Mill Valley Road,Suite 100 ( ( ( (( c i Omaha,NE. 68154 COMMERCIAL SEEDING CONTRACTORS P.O. No. Terms Project SID 600 Evert Place Quantity Description U/M Rate Amount SWPPP work performed as requested by Josh 4.5 Laborers(Hours)to clean inlet filters 47.50 213.75 1 GeoCurve Inlet Filter(Each)installed 105.00 105.00 Approved by E &A Consulting Group, Inc. Date: 7 ,0/z3 Initials: Y� SID No. (Ark Project No.a Total $318.75 02314 Your Energy Partner' ®®e 0720 I :AMU Page 1 of 3 Omaha Public Power District Atilt lava r~ : DtroDate r tuta€AmountLrtre 2110811927 Aug 17,2023 $833.31 Customer Name:SID 600 DOUGLAS For Customer Service call(402)536-4131. Statement Date:July 28,2023 See back for toll-free number. Billing Information for service address: 193 ST&JACKSON ST,STLTS ELKHORN NE Billing Period From 06-28-2023 To 07-28-2023 na,30 Days Summary Usage Summary Usage Rate Current Fuel and Purchased Subtotal Amount Rate Current Fuel and Purchased Subtotal Amount Amount Power Adjustment per Rate Amount Power Adjustment per Rate SL61 $68.65 $0.36 $72.81 SL66 $267.15 $2.15 $284.11 Sales Tax 3.80 Sales Tax 14.81 Total Charges $356.92 Previous Balance 476.39 Total Amount Due $833.31 Late Payment Charge of$14.27 applies after due date. pc0 7/I5.b3 I 5 4- 37 aut\sepi_ ( 71 3, 06) + 3 a Ts Please return this portion with payment Energy audits for your home.Greener Together awards granted.OPPD employees volunteer.Engineers play a big role.See August Outlets. Statement Date July 282023 Amount Paid 1 QIlb Accounf Number Due pate iofal Amount Due 2110811927 Aug 17,2023 $833.31 Energy Assistance:Monthly$11 1$2 $5 Other$ Late Payment Charge of$14.27 applies after due date. . One-Time Contribution$ A current phone number on our record simplifies outage reporting. Your service address is Identified by the phone number: (402)334-0700 Check Here to indicate name,address or phone 'illlt11.11111II.Il'lli'I"1111"1111'lil"ll'I'lilil'l111111'i" changes on back of this statement SID 600 DOUGLAS FULLENKAMP, JOBEUN, JOHNSON&BUELLER 11440 W CENTER RD STE C OMAHA, Your EnergyNE68144-4421 PO BOX3995Partner SEMI 999999 OMAHA NE 68103-0995 � �IMAM amr® ow m® Omaha Public PowerOisrrlct 01211081192730000008333100000084758202308171 Your Energy Partner' 02315 SIM a SEIM IMMO 0728 Page 3 of 3 Omaha Public Power District ScaNOMuniverm 2110811927 Aug 17,2023 $833.31 • Customer Name:SID 600 DOUGLAS Statement Date:July 28,2023 Billing Information for service address: 193 ST&JACKSON ST,SILTS ELKHORN NE Billing Period From 06-28-2023 To 07-28-2023 @30 Days Usage Method Number of Price per Rate Fuel and Purchased Total Sub-Total Amount No. LamPs 1-amP Current Amount Power Adjustment Usage Amount per Rate SL61 61L211 5 $13.73 $68.65 SL61 0.36 68.65 $72.81 SL66 66L211 15 $17.81 $267.15 SL66 2.15 267.15 $284.11 FULLENKAMP✓OSEUN✓OHNSON& SELLER UP 11440 WEST CENTER ROAD OMAHA, NE 68144 September 1, 2023 Chairman & Board of Trustees Sanitary and Improvement District No. 600 of Douglas County, Nebraska STATEMENT FOR SERVICES RENDERED Budget Meetings: Various telephone conferences with accountants re:assist in budget preparation; draft and prepare Notice of Budget Hearing & Budget Summary and Special Public Hearing and Regular Meeting; have same published; receipt of valuation from County Assessor; review lid computation; draft and prepare agenda; draft and prepare minutes and warrants,prepare Resolution for certification of levies; file same, file adopted budget with Douglas County Clerk and State Auditor. Schedule and prepare minutes/agenda and warrants for meetings and process same after meetings Copy all minutes for accountant's use in budget preparation and to fiscal agent and city clerk. Telephone conference with insurance agency re: renewal of District's liability insurance and Chairman and Clerk Bonds. Telephone conference with engineer re: bills and agenda items Various other legal matters. Total Due: $8,000.00 TOTAL AMOUNT NOW DUE: $8,000.00 Lu ` z MIND WHAT MATTERS July 26, 2023 To the Board of Trustees Sanitary and Improvement District No. 600 of Douglas County, Nebraska The Objective and Scope of the Audit of the Financial Statements You have requested that we audit the governmental activities, business-type activities, aggregate discretely presented component units, each major fund and aggregate remaining fund information of Sanitary and Improvement District No. 600 of Douglas County, Nebraska (the District) as of and for the year ending June 30, 2023, which will collectively comprise the basic financial statements as listed in the index. Accounting standards generally accepted in the United States provide for certain required supplementary information (RSI), to accompany the District's basic financial statements. As part of our engagement, we will apply certain limited procedures to the District's RSI. These limited procedures will consist principally of inquiries of the board of trustees regarding the methods of measurement and presentation, which the board of trustees is responsible for affirming to us in its representation letter. Unless we encounter problems with presentation of the required supplementary information or with procedures relating to it, we will disclaim an opinion on it. The following RSI accompanying the basic financial statements is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: 1. Schedule of Revenue, Expenditures and Changes in Fund Balance — Budget and Actual (Budgetary Basis)—General Fund 2. Schedule of Revenue, Expenditures and Changes in Fund Balance — Budget and Actual (Budgetary Basis)—Debt Service Fund Also, the following additional information accompanying the basic financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements,and accordingly,we will express no opinion on these supplemental schedules: 1. Information Required by Section 31-740, Reissue Revised Statute of Nebraska, 1998 2. District Trustees and Related Bonds We will also provide a report(that does not include an opinion)on internal control related to the financial statements and compliance with laws, regulations, and the provisions of contracts, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and compliance will include a statement that the report is intended solely for the information and use of the board of trustees and specific legislative bodies and is not intended and should not be used by anyone other than these specified parties. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to the board of trustees and those charged with governance that an audit in accordance with U.S.generally accepted auditing standards and the standards for financial audits contained in Governmental Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements. LUTZ & COMPANY, PC 13616 CALIFORNIA STREET, SUITE 300, OMAHA, NE 68154-5336 402.496.8800 I INFOoiLUTZ.US I WWW.LUTZ.US Sanitary and Improvement District No. 600 of Douglas County, Nebraska July 26, 2023 Page 2 The objectives of our audit 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 auditor's report that includes our opinion. 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 auditing standards generally accepted in the United States of America ("GAAS") will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if there is a substantial likelihood that, individually or in the aggregate,they would influence the judgment made by a reasonable user based on the financial statements. 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 of controls. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter. The Responsibilities of the Auditors We will conduct our audit in accordance with auditing standards generally accepted in the United States of America (U.S.GAAS)and Government Auditing Standards issued by the Comptroller General of the United States (GAS).As part of an audit in accordance with GAAS,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, based on an understanding of the entity and its environment,the applicable financial reporting framework,and the entity's system of internal control,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. • Consider the entity's system of 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 District's internal control. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the audit of the financial statements that we have identified during the audit. • 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 in the aggregate,that raise substantial doubt about the District's ability to continue as a going concern for a reasonable period of time. Because of the inherent limitations of an audit,together with the inherent limitations of internal 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. Also, an audit is not designed to detect errors or fraud that are immaterial to the financial statements. The determination of waste or abuse is subjective; therefore, GAS does not expect us to provide reasonable assurance of detecting waste or abuse. We will also communicate to the Board of Trustees (a) any fraud involving senior management and fraud (whether caused by senior management or other employees) that causes a material misstatement of the financial statements that becomes known to us during the audit, and (b) any instances of noncompliance with laws and regulations that we become aware of during the audit (unless they are clearly inconsequential). Sanitary and Improvement District No. 600 of Douglas County, Nebraska July 26, 2023 Page 3 We will maintain our independence in accordance with the standards of the American Institute of Certified Public Accountants. The funds that you have told us are maintained by the entity and that are to be included as part of our audit are listed here: • General Fund • Debt Service Fund The Responsibilities of Board of Trustees and Identification of the Applicable Financial Reporting Framework Our audit will be conducted on the basis that Board of Trustees acknowledge and understand that they have responsibility: 1. Identifying and ensuring that the District complies with the laws and regulations applicable to its activities,and for informingus about all known violations of such laws or regulations,other than those that are clearly inconsequential; 2, The design and implementation of programs and controls toprevent and dete ct g fraud, and for informing us about all known or suspected fraud affecting the District involving management, ement , employees who have significant roles in internal control, and others where the fraud could have a material effect on the financial statements; and 3. Informing us of its knowledge of any allegations of fraud or suspected fraud affecting the District received in communications from employees, former employees, analysts, regulators, vendors, customers or others. The Board of Trustees is responsible for the preparation of the required supplementary information ("RSI") which accounting principles generally accepted in the United States of America ("U.S. GAAP") require to be presented to supplement the basic financial statements. The Board of Trustees is responsible for informing us of its views about the risks of fraud within the District, and its knowledge of any fraud or suspected fraud affecting the District. Our audit will be conducted on the basis that Board of Trustees acknowledge and understand that they have responsibility: 1. For the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") 2. To evaluate subsequent events through the date the financial statements are issued. The Board of Trustees also agrees that it will not conclude on subsequent events earlier than the date of the management representation letter referred to below; 3. For the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; and 4. To provide us with: a. Access to all information of which management is aware that is relevant to the preparation and fair presentation of the financial statements including information relevant to disclosures; b. Draft financial statements, including information relevant to their preparation and fair presentation, when needed, to allow for the completion of the audit in accordance with the proposed timeline; c. Additional information that we may request from management for the purpose of the audit; and d. Unrestricted access to persons within the District from whom we determine it necessary to obtain audit evidence. Sanitary and Improvement District No. 600 of Douglas County, Nebraska July 26, 2023 Page 4 As part of our audit process,we will request from the Board of Trustees written confirmation concerning representations made to us in connection with the audit, including among other items: 1. That the Board of Trustees has fulfilled its responsibilities as set out in the terms of this Arrangement Letter;and 2. That it believes the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial,both individually and in the aggregate,to the financial statements taken as a whole. The District agrees that it will not associate us with any public or private securities offering without first obtaining our consent. Therefore, the District agrees to contact us before it includes our reports, or otherwise makes reference to us, in any public or private securities offering. Our association with an official statement is a matter for which separate arrangements will be necessary.The District agrees to provide us with printer's proofs or masters of such offering documents for our review and approval before printing, and with a copy of the final reproduced material for our approval before it is distributed. In the event our auditor/client relationship has been terminated when the District seeks such consent, we will be under no obligation to grant such consent or approval. Because Lutz&Company, P.C.will rely on the District and its Board of Trustees to discharge the foregoing responsibilities, the District holds harmless and releases Lutz & Company, P.C. and its partners and employees from all claims, liabilities, losses and costs arising in circumstances where there has been a knowing misrepresentation by a member of the District's Board of Trustees that has caused, in any respect, Lutz&Company, P.C.'s breach of contract or negligence.This provision shall survive the termination of this arrangement for services. Reporting We will issue a written report upon completion of our audit of the District's financial statements. Our report will be addressed to the Board of Trustees of the District. 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 of these circumstances, it may be necessary for us to modify our opinion or add an emphasis-of- matter paragraph or other-matter paragraph to our auditor's report. If circumstances arise relating to the condition of the District's records, the availability of appropriate audit evidence or indications of a significant risk of material misstatement of the financial statements because of error, fraudulent financial reporting or misappropriation of assets which, in our professional judgment, prevent us from completing the audit or forming an opinion, we retain the unilateral right to take any course of action permitted by professional standards, including, but not limited to, declining to express an opinion or issue a report, or withdrawing from the engagement. Records and Assistance During the course of our engagement,we may accumulate records containing data that should be reflected in the District's books and records. The District will determine that all such data, if necessary, will be so reflected.Accordingly,the District will not expect us to maintain copies of such records in our possession. The assistance to be supplied by personnel,including the preparation of schedules and analyses of accounts, has been discussed and coordinated with the District's bookkeeper.The timely and accurate completion of this work is an essential condition to our completion of the audit and issuance of our audit report. Sanitary and Improvement District No. 600 of Douglas County, Nebraska July 26, 2023 Page 5 Accounting and Tax Services In connection with our audit,you have requested us to perform the following non-audit services: a. Prepare depreciation schedules b. Prepare the State of Nebraska Budget Document c. Drafting the financial statements d. Prepare IRS Forms 1096/1099 e. Consulting Services GAS independence standards require that the auditor maintain independence so that opinions,findings, conclusions, judgments and recommendations will be impartial and viewed as impartial by reasonable and informed third parties. Before we agree to provide a non-audit service to the District, we determine whether providing such a service would create a significant threat to our independence for GAS audit purposes,either by itself or in aggregate with other non-audit services provided.A critical component of our determination is consideration of management's ability to effectively oversee the non-audit services to be performed. The District has agreed that the Chairman possesses suitable skill, knowledge or experience and that the individual understands the above services to be performed sufficiently to oversee them.Accordingly,the District agrees to the following: a. The District has designated Chairman as a senior member of management who possesses suitable skill, knowledge and experience to oversee the services; b. The Chairman will assume all management responsibilities for subject matter and scope of the above listed services; c. The District will evaluate the adequacy and results of the services performed; and d. The District accepts responsibility for the results and ultimate use of the services. GAS further requires that we establish an understanding with the District's management and those charged with governance of the objectives of the non-audit services, the services to be performed, the entity's acceptance of its responsibilities,the auditors'responsibilities and any limitations of the non-audit services. We believe this letter documents that understanding. Other Relevant Information Lutz & Company, P.C. may mention the District's name and provide a general description of the engagement in Lutz&Company, P.C.'s client lists and marketing materials. From time to time and depending upon the circumstances, we may use third-party service providers to assist us in providing professional services to you. In such circumstances, it may be necessary for us to disclose confidential client information to them. We enter into confidentiality agreements with all third- party service providers and we are satisfied that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In addition, we may utilize financial information you have provided to us in connection with this engagement for purposes of creating benchmarking data to be used by Lutz&Company, P.C. professionals and other clients. In accordance with GAS, a copy of our most recent peer review report has been provided to you for your information. If any term or provision of this arrangement letter is determined to be invalid or unenforceable,such term or provision will be deemed stricken and all other terms and provisions will remain in full force and effect. Sanitary and Improvement District No. 600 of Douglas County, Nebraska July 26, 2023 Page 6 Fees,Costs,and Access to Workpapers Our fee for these services will be at our standard hourly rates plus out-of-pocket costs (such as reproduction,typing, postage, travel, copies, telephone, etc.). Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. Our charges for other services will be agreed to separately. Billings will be rendered on a monthly basis with payment due upon presentation. Billings become delinquent if not paid within 60 days of the invoice date. If billings are not paid within 60 days of the invoice date, at our election, we may stop all work until your account is brought current or withdraw from this engagement. You acknowledge and agree that we are not required to continue work in the event of your failure to pay on a timely basis for services rendered as required by this engagement letter. You further acknowledge and agree that in the event we stop work or withdraw from this engagement as a result of your failure to pay on a timely basis for services rendered as required by this engagement letter,we shall not be liable for any damages that occur as a result of our ceasing to render services. Further, we will be available during the year to consult with you on financial management and accounting matters of a routine nature. The audit documentation for this engagement is the property of Lutz & Company, P.C. and constitutes confidential information. Review of audit documentation by a successor auditor or as part of due diligence will be agreed to, accounted for and billed separately. In the event we are requested or authorized by the District or are required by government regulation, subpoena or other legal process to produce our documents or our personnel as witnesses with respect to our engagement for the District,the District will,so long as we are not a party to the proceeding in which the information is sought, reimburse us for our professional time and expenses, as well as the fees and expenses of our counsel, incurred in responding to such requests. Use of Subcontractors and Third-Party Products From time to time and depending upon the circumstances our firm may, in our sole discretion, also transmit Confidential Information (as defined below) that you provide to us to certain third parties in order to facilitate delivering our services to you.Such service providers may include other service offerings of our firm or our affiliate firms, Lutz Technology, LLC; Lutz Talent, LLC; Lutz M &A, LLC; or Lutz Financial Services, LLC. These third-party service providers may be located outside of the United States of America. We may share Confidential Information about you with these service providers, but remain committed to maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies, procedures, and safeguards to protect the confidentiality of your Personal Information (as defined below). We will secure confidentiality agreements with all service providers and will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your Confidential Information to others.We will remain responsible for the work provided by any third-party service providers used under this agreement. By your signature below, you consent to having Confidential Information transmitted to entities outside the firm. Please feel free to inquire if you would like further information. We also may provide services to you using certain third-party hardware, software, software services, managed services (including, but not limited to, web hosting, data security, data back-up, email security, or similar services subject to direct end-user or subscription agreements), applications, and equipment Sanitary and Improvement District No. 600 of Douglas County, Nebraska July 26, 2023 Page 7 (collectively, "Third-Party Products").You acknowledge that your or our use of a Third-Party Product may involve the processing,input,disclosure, movement,transfer,and storage of information provided by you to us, including Personal Information and Confidential Information, within the Third-Party Product's infrastructure and not ours, and that the terms of use and service set forth in the end-user license, subscription, or other agreement with the licensor of such Third-Party Product, including, but not limited to, applicable laws,will govern all obligations of such licensor relating to data privacy, storage, recovery, security, and processing within such Third-Party Product's infrastructure, as well as the service levels associated with such Third-Party Product. You hereby consent to the disclosure of your information, including your Confidential Information and Personal Information, to the licensors of such Third-Party Products for the purpose described herein. You acknowledge that your or our use of Third-Party Products may be subject to limitations, delays, interruptions, errors, and other problems which are beyond our control, including, without limitation, internet outage or lack of availability related to updates, upgrades, patches,fixes, maintenance, or other issues. We will not be liable for any delays, delivery failures, or other losses or damages resulting from such issues. Nor will we be held responsible or liable for any loss, or unauthorized use or disclosure, of any information or data provided by you, including,without limitation, Personal Information provided by you, resulting from your or our use of a Third-Party Product. Use and Ownership;Access to Audit Documentation The Audit Documentation for this engagement is the property of Lutz. For the purposes of this Arrangement Letter,the term"Audit Documentation"shall mean the confidential and proprietary records of Lutz's audit procedures performed, relevant audit evidence obtained, other audit-related workpapers, and conclusions reached. Audit Documentation shall not include custom-developed documents, data, reports, analyses, recommendations,and deliverables authored or prepared by Lutz for the District under this Arrangement Letter,or any documents belonging to the District or furnished to Lutz by the District. Review of Audit Documentation by a successor auditor or as part of due diligence is subject to applicable Lutz policies, and will be agreed to, accounted for and billed separately. Any such access to our Audit Documentation is subject to a successor auditor signing an Access& Release Letter substantially in Lutz's form. Lutz reserves the right to decline a successor auditors' request to review our workpapers. In the event we are required by government regulation, subpoena or other legal process to produce our documents or our personnel as witnesses with respect to our engagement for the District,the District,to the extent permitted by law as applicable, will, so long as we are not a party to the proceeding in which the information is sought, reimburse us for our professional time and expenses, as well as the fees and expenses of our counsel, incurred in responding to such requests. Indemnification, Limitation of Liability,and Claim Resolution Because Lutz will rely on the District and its Board of Trustees to discharge the foregoing responsibilities, the District agrees to indemnify, hold harmless and release Lutz and its partners, principals, officers, directors, employees, affiliates, subsidiaries, contractors, Subcontractors, agents, representatives, successors, or assigns from all claims, liabilities, losses and costs arising in circumstances where there has been a knowing misrepresentation by a member of the District's Board of Trustees. THE DISTRICT AND LUTZ AGREE THAT NO CLAIM ARISING OUT, FROM, OR RELATING TO THE SERVICES RENDERED PURSUANT TO THIS ARRANGEMENT LETTER SHALL BE FILED MORE THAN TWO YEARS AFTER THE DATE OF THE AUDIT REPORT ISSUED BY LUTZ OR THE DATE OF THIS ARRANGEMENT LETTER IF NO REPORT HAS BEEN ISSUED. IN NO EVENT SHALL LUTZ OR THE DISTRICT, OR ANY OF THEIR RESPECTIVE PARTNERS, PRINCIPALS, OFFICERS, DIRECTORS, EMPLOYEES, AFFILIATES, SUBSIDIARIES, CONTRACTORS, SUBCONTRACTORS, AGENTS, REPRESENTATIVES, SUCCESSORS, OR ASSIGNS (COLLECTIVELY, THE "COVERED PARTIES" AND EACH INDIVIDUALLY, A "COVERED PARTY"), BE LIABLE Sanitary and Improvement District No. 600 of Douglas County, Nebraska July 26, 2023 Page 8 FOR THE INTERRUPTION OR LOSS OF BUSINESS, ANY LOST PROFITS, SAVINGS, REVENUE, GOODWILL, SOFTWARE, HARDWARE, OR DATA, OR THE LOSS OF USE THEREOF (REGARDLESS OF WHETHER SUCH LOSSES ARE DEEMED DIRECT DAMAGES), OR INCIDENTAL, INDIRECT, PUNITIVE, CONSEQUENTIAL, SPECIAL, EXEMPLARY, OR SIMILAR SUCH DAMAGES, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. TO THE FULLEST EXTENT PERMITTED BY LAW, THE TOTAL AGGREGATE LIABILITY OF THE COVERED PARTIES ARISING OUT OF, FROM, OR RELATING TO THIS ARRANGEMENT LETTER, OR THE REPORT ISSUED OR SERVICES PROVIDED HEREUNDER, REGARDLESS OF THE CIRCUMSTANCES OR NATURE OR TYPE OF CLAIM, INCLUDING, WITHOUT LIMITATION, CLAIMS ARISING FROM A COVERED PARTY'S NEGLIGENCE OR BREACH OF CONTRACT OR WARRANTY,OR RELATING TO OR ARISING FROM A GOVERNMENT, REGULATORY OR ENFORCEMENT ACTION, INVESTIGATION, PROCEEDING, OR FINE, WILL NOT EXCEED THE TOTAL AMOUNT OF THE FEES PAID BY THE DISTRICT TO LUTZ UNDER THIS ARRANGEMENT LETTER. NOTWITHSTANDING THE FOREGOING, NOTHING IN THIS LIMITATION OF LIABILITY PROVISION SHALL, OR SHALL BE INTERPRETED OR CONSTRUED TO, RELIEVE THE DISTRICT OF ITS PAYMENT OBLIGATIONS TO LUTZ UNDER THIS ARRANGEMENT LETTER. Confidentiality Lutz and the District may, from time to time, disclose Confidential Information (as defined below)to one another. Accordingly, Lutz and the District agree as the recipient of such Confidential Information (the "Receiving Party")to keep strictly confidential all Confidential Information provided to it by the disclosing party (the "Disclosing Party") and use, modify, store, and copy such Confidential Information only as necessary to perform its obligations and exercise its rights under this Arrangement Letter and for no other purpose or use. Except as otherwise set forth herein, the Receiving Party may only disclose the Confidential Information of the Disclosing Party to its personnel, agents, and representatives who are subject to obligations of confidentiality at least as restrictive as those set forth herein and only for the purpose of exercising its rights and fulfilling its obligations hereunder. To avoid any doubt, Lutz is permitted to disclose the District's Confidential Information to Lutz's personnel, agents, and representatives for the purpose of maintaining compliance with applicable laws and professional, regulatory, and/or ethical standards. As used herein, "Confidential Information" means, information in any form, oral, graphic, written, electronic, machine-readable or hard copy consisting of: (i) any nonpublic information provided by the Disclosing Party, including, but not limited to, all of its inventions, designs, data, source and object code, programs, program interfaces, know-how, trade secrets, techniques, ideas, discoveries, marketing and business plans, pricing, profit margins and/or similar information; (ii) any information that the Disclosing Party identifies as confidential; or (iii) any information that, by its very nature, a person in the same or similar circumstances would understand should be treated as confidential, including, but not limited to, this Arrangement Letter, As used herein, the term "Confidential Information" will not include information that: (i) is publicly available at the time of disclosure by the Disclosing Party; (ii) becomes publicly available by publication or otherwise after disclosure by the Disclosing Party, other than by breach of the confidentiality obligations set forth herein by the Receiving Party; (iii) was lawfully in the Receiving Party's possession, without restriction as to confidentiality or use, at the time of disclosure by the Disclosing Party; (iv) is provided to the Receiving Party without restriction as to confidentiality or use by a third party without violation of any obligation to the Disclosing Party; or (v) is independently developed by employees or agents of the Receiving Party who did not access or use the Confidential Information. The Receiving Party will treat the Disclosing Party's Confidential Information with the same degree of care as the Receiving Party treats its own confidential and proprietary information, but in no event will such standard of care be less than a reasonable standard of care. The Receiving Party will promptly notify the Disclosing Party if it becomes aware that any of the Confidential Information of the Disclosing Party has been used or disclosed in violation of this Arrangement Letter. Sanitary and Improvement District No. 600 of Douglas County, Nebraska July 26, 2023 Page 9 Notwithstanding the foregoing, in the event that the Receiving Party becomes legally compelled to disclose any of the Confidential Information of the Disclosing Party, or as may be required by applicable regulations or professional standards, the Receiving Party will use commercially reasonable efforts to provide the Disclosing Party with notice prior to disclosure,to the extent permitted by law. Preexisting Nondisclosure Agreements In the event that the parties have executed a separate nondisclosure agreement and such agreement does not automatically terminate or expire upon execution of this Arrangement Letter, such agreement shall be terminated as of the effective date of this Arrangement Letter. Personal Information As used herein, the term "Personal Information" means any personal information that directly or indirectly identifies a natural person as may be defined by applicable privacy, data protection or cybersecurity laws, and includes, but is not limited to, nonpublic, personally identifiable information such as Social Security numbers, Social Insurance numbers, driver's license numbers or state- or province- issued identification card numbers, credit or debit card numbers with or without any required security code, number or passwords, health information, and other personal information as defined by applicable laws, whether of the District or other third parties. Each party agrees that it will not transmit to the other, in any manner, (i) Personal Information that is not needed to render the services hereunder, and (ii) Personal Information that has not been encrypted. In the event you transmit to us Personal Information in an unencrypted format or via unencrypted means, you agree that we have no obligation to notify you of the foregoing. You represent and warrant that you have provided all notices and obtained all consents required under applicable data protection laws prior to your collection, use and disclosure to us or our Subcontractors of such Personal Information and shall take reasonable steps to ensure that such Personal Information does not include irrelevant or unnecessary information about individuals. Upon your written request, we will enter into a mutually agreed upon agreement relating to the lawful cross-border transfer and processing of Personal Information. We will use all such District-provided Personal Information, if at all,only for the purposes described in this Arrangement Letter.The parties agree that as part of the performance of the services as described in this Arrangement Letter, and as part of the direct business relationship between the parties, we may, at our election, use the Personal Information to improve the services and for other similar internal and business purposes. We agree to maintain appropriate security measures to protect such Personal Information in accordance with applicable laws. If we become aware of an unauthorized acquisition or use of District-provided Personal Information, we will promptly inform you of such unauthorized acquisition or use as required by applicable laws and, upon your written request,reasonably cooperate with you at your sole cost in support of any breach notification requirements as imposed upon you by applicable laws. Retention of Records We will return to you all original records you provide to us in connection with this engagement. Further, in addition to providing you with those deliverables set forth in this Arrangement Letter, we will provide to you a copy of any records we prepare or accumulate in connection with such deliverables which are not otherwise reflected in your books and records without which your books and records would be incomplete. You have the sole responsibility for retaining and maintaining in your possession or custody all of your financial and nonfinancial records related to this engagement. We will not host, and will not accept responsibility to host, any of your records. We, however, may maintain a copy of any records of Sanitary and Improvement District No. 600 of Douglas County, Nebraska July 26, 2023 Page 10 yours necessary for us to comply with applicable law and/or professional standards. Any such records retained by us will be subject to the confidentiality obligations set forth herein and destroyed in accordance with our record retention policies. Termination Your failure to make full payment of any and all undisputed amounts invoiced in a timely manner constitutes a material breach for which we may refuse to provide deliverables and/or, upon written notice, suspend or terminate our services under this arrangement letter. We will not be liable to you for any resulting loss, damage or expense connected with the suspension or termination of our services due to your failure to make full payment of undisputed amounts invoiced in a timely manner. In the event you terminate this engagement, you will pay us for all services rendered (including deliverables and products delivered),expenses incurred,and noncancelable commitments made by us on your behalf through the effective date of termination. We will not be responsible for any delay or failure in our performance resulting from acts beyond our reasonable control or unforeseen or unexpected circumstances, such as, but not limited to, acts of God, government or war, riots or strikes, disasters, fires, floods, epidemics, pandemics or outbreaks of communicable disease, cyberattacks, and internet or other system or network outages. At your option, you may terminate this arrangement letter where our services are delayed more than 120 days; however, you are not excused from paying us for all amounts owed for services rendered and deliverables provided prior to the termination of this arrangement letter. When an engagement has been suspended at the request of management or those charged with governance and work on that engagement has not recommenced within 120 days of the request to suspend our work, Lutz & Company, P.C. may, at its sole discretion, terminate this arrangement letter without further obligation to the District. Resumption of our work following termination may be subject to our client acceptance procedures and,if resumed,will require additional procedures not contemplated in this arrangement letter. Accordingly, the scope, timing and fee arrangement discussed in this arrangement letter will no longer apply. In order for Lutz & Company, P.C. to recommence work, the execution of a new arrangement letter would need to be mutually agreed upon and will be required. We may terminate this arrangement letter upon written notice if: (i) we determine that our continued performance would result in a violation of law,regulatory requirements,applicable professional or ethical standards,or our client acceptance or retention standards; or(ii)you are placed on a verified sanctioned entity list or if any director or executive of, or other person closely associated with, you or any of your affiliates is placed on a verified sanctioned person list, in each case, including, but not limited to, lists promulgated by the Office of Foreign Assets Control of the U.S. Department of the Treasury,the U.S.State Department,the United Nations Security Council,the European Union, or any other relevant sanctioning authority. The parties agree that those provisions of this Arrangement Letter which, by their context, are intended to survive, including, but not limited to, payment, limitations on liability, claim resolution, use and ownership, and confidentiality obligations,shall survive the termination of this Arrangement Letter. Dispute Resolution We believe that most disagreements can be resolved to mutual satisfaction in a friendly, non-threatening environment. While we do not expect there to be any problems whatsoever with our relationship, misunderstandings can occur.Therefore,the parties agree that any dispute arising under this engagement (including the scope, nature and quality of services to be performed by us, our fees and other terms of the engagement) shall be submitted to mediation. An impartial third party, acceptable to both parties, shall be appointed to mediate within sixty (60) days from the date the dispute arose. However, in the Sanitary and Improvement District No. 600 of Douglas County, Nebraska July 26, 2023 Page 11 event an impartial third party is not chosen by both parties within 60 days after the dispute arises, Lutz shall be free to choose the third-party mediator. Each disputing party shall pay an equal percentage of the mediator's fees and expenses. No suit or arbitration proceeding shall be commenced under this agreement until at least 60 days after the mediator's first meeting with the involved parties. If the dispute requires litigation, the court shall be authorized to impose all defense cost against any non-prevailing party found not to have participated in the mediation process in good faith. Miscellaneous We may mention your name and provide a general description of the engagement in our client lists and marketing materials. Our professional standards require that we perform certain additional procedures, on current and previous years' engagements, whenever a partner or professional employee leaves the firm and is subsequently employed by or associated with a client in a key position. Accordingly, you agree to compensate us for any additional costs incurred as a result of your employment of one of our partners, principals or employees. Governing Law This Arrangement Letter, including, without limitation, its validity, interpretation, construction, and enforceability,and any dispute,litigation,suit,action,claim,or other legal proceeding arising out of,from, or relating in any way to this Arrangement Letter, any provisions herein, a report issued or the services provided hereunder,will be governed and construed in accordance with the laws of the State of Nebraska, without regard to its conflict of law principles, and applicable U.S.federal law. Electronic Signatures and Counterparts Each party hereto agrees that any electronic signature of a party to this Arrangement Letter or any electronic signature to a document contemplated hereby(including any representation letter)is intended to authenticate such writing and shall be as valid, and have the same force and effect, as a manual signature.Any such electronically signed document shall be deemed (a)to be"written"or"in writing," (b) to have been signed and (c) to constitute a record established and maintained in the ordinary course of business and an original written record when printed from electronic files. Each party hereto also agrees that electronic delivery of a signature to any such document(via email or otherwise)shall be as effective as manual delivery of a manual signature. For purposes hereof, "electronic signature" includes, but is not limited to, (a) a scanned copy (as a "pdf" (portable document format) or other replicating image) of a manual ink signature,(b)an electronic copy of a traditional signature affixed to a document,(c)a signature incorporated into a document utilizing touchscreen capabilities or (d) a digital signature. This Arrangement Letter may be executed in one or more counterparts, each of which shall be considered an original instrument, but all of which shall be considered one and the same agreement. Paper copies or "printouts," of such documents if introduced as evidence in any judicial, arbitral, mediation or administrative proceeding, will be admissible as between the parties to the same extent and under the same conditions as other original business records created and maintained in documentary form. Neither party shall contest the admissibility of true and accurate copies of electronically signed documents on the basis of the best evidence rule or as not satisfying the business records exception to the hearsay rule. Please sign and return a copy of this Arrangement Letter to indicate your acknowledgment of, and agreement with,the arrangements for our audit, including our respective responsibilities. Acknowledgement and Acceptance Each party acknowledges that it has read and agrees to all of the terms and conditions contained herein. Each party and its signatory below represents that said signatory is a duly authorized representative of such party and has the requisite power and authority to bind such party to the undertakings and obligations contained herein. Sanitary and Improvement District No. 600 of Douglas County, Nebraska July 26, 2023 Page 12 Conclusion This letter constitutes the complete and exclusive statement of agreement between Lutz&Company, P.C. and the District, superseding all proposals, oral or written, and all other communications with respect to the terms of the engagement between the parties. If any term or provision of this Arrangement Letter is determined to be invalid or unenforceable, such term or provision will be deemed stricken,and all other terms and provisions will remain in full force and effect. This Arrangement Letter may be amended or modified only by a written instrument executed by both parties. Please sign and return a copy of this letter to indicate your acknowledgment of,and agreement with,the arrangements for our audit of the financial statements, including our respective responsibilities. Sincerely, LUTZ& COMPANY, P.C. eik Jeff Paesl Confirmed on b alf of Sanitary and Improvement District No. 600 of Douglas County, Nebraska. Signature: Title: Date: �[ — 7 - 02-0 �j� A ANDERS CPAs+ADVISORS Report on the Firm's System of Quality Control September 30, 2022 To the Partners of Lutz & Company PC and the Peer Review Committee of the Nevada Society of CPA's We have reviewed the system of quality control for the accounting and auditing practice of Lutz & Company PC (the firm) in effect for the year ended April 30, 2022. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards). A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at http://www.aicpa.orq/prsummarv. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating. Firm's Responsibility The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any. Peer Reviewer's Responsibility Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. Required Selections and Considerations Engagements selected for review included engagements performed under Government Audit Standards, including a compliance audit under the Single Audit Act and audits of employee benefit plans. Anders Minkler Huber&Helm LLe 1800 Market Street-Suite 500 I St.Louis,MO 6 3101-2 5 01 I p(314)655-5500 I f(314)655-5501 I www.anderscpa.com As part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures. Opinion In our opinion, the system of quality control for the accounting and auditing practice of Lutz & Company PC in effect for the year ended April 30, 2022, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. Lutz & Company PC has received a peer review rating of pass.s. ANDERS MINKLER HUBER& HELM LLP Certified Public Accountants December 15, 2023 Lutz &Company, P.C. 13616 California Street,Suite 300 Omaha, NE 68154 This representation letter is provided in connection with your audit of the basic financial statement of Sanitary and Improvement District No. 600 of Douglas County, Nebraska (the District), as of and for the year ended June 30, 2023, for the purpose of expressing an opinion on whether the financial statements are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America (U.S.GAAP). We confirm,to the best of our knowledge and belief, as of December 15, 2023: Financial Statements 1. We have fulfilled our responsibilities, as set out in the terms of the audit arrangement letter dated July 26, 2023,for the preparation and fair presentation of the financial statements referred to above in accordance with U.S. GAAP. 2. We acknowledge our responsibility for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. 3. We acknowledge our responsibility for the design, implementation, and maintenance of internal control to prevent and detect fraud. 4. The methods,data, and significant assumptions used by us in making accounting estimates and their related disclosures are appropriate to achieve recognition, measurement, or disclosure that is reasonable in the context of U.S. GAAP, and reflect our judgment based on our knowledge and experience about past and current events, and our assumptions about conditions we expect to exist and courses of action we expect to take. 5. Related party relationships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of U.S.GAAP. 6. The financial statements properly classify all funds and activities in accordance with GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, as amended. 7. The financial statements include all fiduciary activities required by GASB Statement No. 84,Fiduciary Activities, as amended. 8. All events subsequent to the date of the financial statements and for which U.S. GAAP requires adjustment or disclosure have been adjusted or disclosed. 9. The effects of all known actual or possible litigation and claims have been accounted for and disclosed in accordance with U.S. GAAP. 10. We have no direct or indirect legal or moral obligation for any debt of any organization, public or private, or to special assessment bond holders that is not disclosed in the financial statements. Lutz &Company, P.C. December 15, 2023 Page 2 11. The Board of Trustees has followed applicable laws and regulations in adopting, approving and amending budgets. 12. Capital assets, including infrastructure, intangible assets, and right of use assets are properly capitalized, reported and, if applicable, depreciated. 13. Components of net position (net investment in capital assets, restricted, and unrestricted) and classifications of fund balance (nonspendable, restricted, committed, assigned, and unassigned) are properly classified and,if applicable, approved. 14. We have complied with all aspects of contractual agreements that would have a material effect on the financial statements in the event of noncompliance. In connection therewith, we specifically represent that we are responsible for determining that we are not subject to the requirements of the Single Audit Act and OMB circular No. A-133, because we have not received expended, or otherwise been the beneficiary of the required amount of federal awards during the period of this audit. 15. We have no knowledge of any uncorrected misstatements in the financial statements. Information Provided 16. We have provided you with: a. Access to all information, of which we are aware that is relevant to the preparation and fair presentation of the financial statements such as records, documentation,and other matters; b. Additional information that you have requested from us for the purpose of the audit; c. Unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence; and d. Minutes of the meetings of the governing board and committees, or summaries of actions of recent meetings for which minutes have not yet been prepared. 17. All transactions have been recorded in the accounting records and are reflected in the financial statements. 18. We have disclosed to you the results of our assessment of risk that the financial statements may be materially misstated as a result of fraud. 19. We have no knowledge of allegations of fraud or suspected fraud, affecting the entity's financial statements involving: a. Management. b. Employees who have significant roles in the internal control. c. Others where the fraud could have a material effect on the financial statements. 20. We have disclosed to you all known instances of noncompliance or suspected noncompliance with laws and regulations whose effects should be considered when preparing financial statements. 21. It is our responsibility to establish and maintain internal control over financial reporting. One of the components of an entity's system of internal control is risk assessment. We hereby represent that our risk assessment process includes identification and assessment of risks of material misstatement due to fraud. We have shared with you our fraud risk assessment, including a description of the risks, our assessment of the magnitude and likelihood of misstatements arising from those risks, and the controls that we have designed and implemented in response to those risks. Lutz &Company, P.C. December 15,2023 Page 3 22. We are not aware of any pending or threatened litigation and claims whose effects should be considered when preparing the financial statements and we have not consulted legal counsel concerning litigation or claims. 23. We have disclosed to you the identity of the entity's related parties and all the related-party relationships and transactions of which we are aware. 24. We have informed you of all deficiencies over financial reporting, including significant deficiencies or material weaknesses, in the design or operation of internal controls that could adversely affect the District's ability to record, process, summarize, and report financial data. 25. We have informed you of all communications from regulatory agencies concerning noncompliance with, or deficiencies in,financial reporting practices. 26. We have made you aware, to the best of our knowledge and belief, of any nonaudit services that the District has engaged Lutz&Company, PC or any of its associated entities to perform. Required Supplementary Information 27. With respect to required supplementary information presented as required by Governmental Accounting Standards Board to supplement the basic financial statements: a. We acknowledge our responsibility for the presentation of such required supplementary information. b. We believe such required supplementary information is measured and presented in accordance with guidelines prescribed by accounting principles generally accepted in the United States of America. c. The methods of measurement or presentation have not changed from those used in the prior period. Compliance Considerations In connection with your audit conducted in accordance with Government Auditing Standards, we confirm that management: 28. Is responsible for the preparation and fair presentation of the financial statements in accordance with the applicable financial reporting framework. 29. Is responsible for compliance with the laws, regulations, and provisions of contracts and grant agreements applicable to the auditee. 30. Has disclosed to you all known instances of that have occurred, or are likely to have occurred, of fraud and noncompliance with provisions of laws and regulations that have a material effect on the financial statements or other financial data significant to the audit objectives, and any other instances that warrant the attention of those charged with governance. 31. Has disclosed to you all known instances of that have occurred, or are likely to have occurred, of noncompliance with provisions of contracts and grant agreements that have a material effect on the determination of financial statement amounts. 32. Has disclosed to you all known instances of that have occurred, or are likely to have occurred, of abuse that could be quantitatively or qualitatively material to the financial statements. 33. Is responsible for the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Lutz &Company, P.C. December 15,2023 Page 4 34. Acknowledges its responsibility for the design, implementation and maintenance of internal controls to prevent and detect fraud. 35. Has taken timely and appropriate steps to remedy fraud; noncompliance with provisions of laws, regulations, contracts and grant agreements; or abuse that the auditor reports. 36. Has a process to track the status of audit findings and recommendations. 37. Has identified for the auditor previous audits, attestation engagements and other studies related to the audit objectives and whether related recommendations have been implemented. 38. Has provided views on the auditor's reported findings, conclusions and recommendations, as well as management's planned corrective actions,for the report. 39. Acknowledges its responsibilities as it relates to non-audit services performed by the auditor, including a statement that it assumes all management responsibilities; that it oversees the services by designating an individual, preferably within senior management, who possesses suitable skill, knowledge or experience; that it evaluates the adequacy and results of the services performed; and that it accepts responsibility for the results of the services. Sanitary and Improvement District No. 600 of Douglas County, Nebraska C airm Lutz MIND WHAT MATTERS July 26,2023 Board of Trustees Sanitary and Improvement District No. 600 of Douglas County, Nebraska This letter is intended to communicate certain matters related to the planned scope and timing of our audit of the financial statements of Sanitary and Improvement District No. 600 of Douglas County, Nebraska (the District)as of and for the year ended June 30, 2023. Communication Effective two-way communication between our Firm and the Board of Trustees is important to understanding matters related to the audit and in developing a constructive working relationship. Your insights may assist us in understanding the District and its environment, in identifying appropriate sources of audit evidence, and in providing information about specific transactions or events. We will discuss with you your oversight of the effectiveness of internal control and any areas where you request additional procedures to be undertaken. We expect that you will timely communicate with us any matters you consider relevant to the audit. Such matters might include strategic decisions that may significantly affect the nature, timing, and extent of audit procedures, your suspicion or detection of fraud, or any concerns you may have about the integrity or competence of senior management. We will timely communicate to you any fraud involving senior management and other fraud that causes a material misstatement of the financial statements, illegal acts that come to our attention (unless they are clearly inconsequential), and disagreements with management and other serious difficulties encountered in performing the audit. We also will communicate to you and to management any significant deficiencies or material weaknesses in internal control that become known to us during the course of the audit. Other matters arising from the audit that are, in our professional judgment, significant and relevant to you in your oversight of the financial reporting process will be communicated to you in writing. Shared Responsibilities:AICPA Independence The AICPA regularly emphasizes that auditor independence is a joint responsibility and is managed most effectively when management, audit committees, and audit firms work together in considering compliance with AICPA independence rules. For Lutz & Company, P.C. to fulfill its professional responsibility to maintain and monitor independence, management, the audit committee and Lutz & Company, P.C. each play an important role. Our Responsibilities • AICPA rules require independence both of mind and in appearance when providing audit and other attestation services. Lutz & Company, P.C. is to ensure that the AICPA's General Requirements for performing non-attest services are adhered to and included in all letters of engagement. • Maintain a system of quality control over compliance with independence rules and firm policies. LUTZ & COMPANY, PC 13616 CALIFORNIA STREET, SUITE 300, OMAHA, NE 68154-5336 402.496.8800 I INFOiaLUTZ.US I WWW.LUTZ.US Sanitary and Improvement District No. 600 of Douglas County, Nebraska July 26, 2023 Page 2 Your Responsibilities Timely inform Lutz&Company, P.C., before the effective date of transactions or other business changes, of the following: • New affiliates, directors, officers, or person in financial reporting oversight roles. • Understand and conclude on the permissibility, prior to the District, and the officers, directors, or persons in a decision-making capacity, engaging in business relationships with Lutz & Company, P.C. • Not entering into relationships resulting in Lutz & Company, P.C., Lutz & Company, P.C. covered persons or their close family members,temporarily or permanently acting as an officer, director, or person in an accounting or financial reporting oversight role at the District. Independence Our independence policies and procedures are designed to provide reasonable assurance that our firm and its personnel comply with applicable professional independence standards. Our policies address financial interests, business and family relationships, and non-audit services that may be thought to bear on independence. For example, without our permission, no partner or professional employee of Lutz & Company, P.C. and its affiliates is permitted to own any direct financial interest or a material indirect financial interest in a client or any affiliates of a client. Also, if an immediate family member or close relative of a partner or professional employee is employed by a client in a key position, the incident must be reported and resolved in accordance with Firm policy. In addition, our policies restrict certain non-audit services that may be provided by Lutz & Company, P.C. and its affiliates and require audit clients to accept certain responsibilities in connection with the provision of permitted non-attest services. The Audit Planning Process Our audit approach places a strong emphasis on obtaining an understanding of how your business functions. This enables us to identify key audit components and tailor our procedures to the unique aspects of your business. The development of a specific audit plan will begin by meeting with you and with management to obtain an understanding of your business objectives, strategies, risks, and performance. As part of obtaining an understanding of your business and its environment, we will obtain an understanding of internal control. We will use this understanding to identify risks of material misstatement, which will provide us with a basis for designing and implementing responses to the assessed risks of material misstatement. We will also obtain an understanding of the users of the financial statements in order to establish an overall materiality level for audit purposes. We will conduct formal discussions among engagement team members to consider how and where your financial statements might be susceptible to material misstatement due to fraud or error. The Concept of Materiality in Planning and Executing the Audit We apply the concept of materiality both in planning and performing the audit, evaluating the effect of identified misstatements on the audit, and the effect of uncorrected misstatements, if any, on the financial statements, and in forming the opinion in our report. Our determination of materiality is a matter of professional judgment and is affected by our perception of the financial information needs of users of the financial statements. We establish performance materiality at an amount less than materiality for the financial statements as a whole to allow for the risk of misstatements that may not be detected by the audit. We use performance materiality for purposes of assessing the risks of material misstatement and determining the nature, timing and extent of further audit procedures. Our Sanitary and Improvement District No. 600 of Douglas County, Nebraska July 26, 2023 Page 3 assessment of materiality throughout the audit will be based on both quantitative and qualitative considerations. Because of the interaction of quantitative and qualitative considerations, misstatements of a relatively small amount could have a material effect on the current financial statements as well as financial statements of future periods. We will accumulate misstatements identified during the audit, other than those that are clearly trivial. At the end of the audit, we will inform you of all individual unrecorded misstatements aggregated by us in connection with our evaluation of our audit test results. Significant Risks of Material Misstatement Our audit of the financial statements includes the performance of risk assessment procedures in order to identify risks of material misstatement, whether due to fraud or error. As part of these risk assessment procedures, we determine whether any risks identified are a significant risk. A significant risk is an identified and assessed risk of material misstatement that, in our professional judgement, requires special audit consideration. As part of our risk assessment procedures, we identified the following risks as significant risks: management override of controls. Additional significant risks may be identified as we perform additional audit procedures. Our Approach to Internal Control Relevant to the Audit Our audit of the financial statements will include obtaining an understanding of internal control sufficient to plan the audit and to determine the nature, timing and extent of audit procedures to be performed. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. Our review and understanding of the District's internal control is not undertaken for the purpose of expressing an opinion on the effectiveness of internal control. Timing of the Audit We have scheduled audit work for the months of September through November. The Board of Trustee's adherence timely completion of information used by us in performance of the audit is essential to timely completion of the audit. Closing We will be pleased to respond to any questions you have about the foregoing. We appreciate the opportunity to be of service to the District. This communication is intended solely for the information and use of the Board of Trustees and is not intended to be and should not be used by anyone other than these specified parties. Sincerely, LUTZ& CO PANY, P.C. Jeff Paesl SANITARY AND IMPROVEMENT DISTRICT NO. 600 OF DOUGLAS COUNTY,NEBRASKA EVERT PLACE Formed 6/12/2019 12/1 - int BCP 2.50% - FA **Agenda ahead ** Election Lutz - acct E & A - Eng DOC CI 19 NO 4724 TRUSTEES: Piper Sandler& Co - UW 2.00% John Birge Jeff Johannesmeyer, Chairman and Compliance Officer Chris Hoegemeyer Mike Kriha Mike Moravec, Clerk 2023/2024 Valuation $9,911,000 Growth $ - 0 - General $89,199 $0.90000 Bond $ - 0 - $ - 0 - Total $89,199 $0.90000 AGENDA (2nd meeting) Sanitary and Improvement District No. 600 of Douglas County, Nebraska; Meeting to be held immediately following the Budget Hearing on September 7, 2023 at 10:00 a.m. at 1414 North 205th Street#1, Omaha,Nebraska 1. Call to Order and Roll Call. 2. Present Open Meetings Act. 3. Present proposed Budget; open floor for public comment. 4. Conduct Special Public Hearing to set Final Property Tax Request. 5. Vote on and approve 2022-2023 Budget and Final Property Tax Request. 6. Present Bluestem Capital's Financial Snapshot Report. 7. Vote on and approve revised Resolution of Necessity for Post Construction Stormwater Management Land Acquisition (Lots 1 — 4, Outlots A — F, Evert Place) and payment to All Holy Spirit Greek Orthodox Church ($42,280) for said acquisition per Section II, paragraph M-1 of the Subdivision Agreement and Source of Use of Funds Exhibit D; being the same Resolution adopted in form at the meeting of the Board of Trustees held on July 18, 2023. 8. Vote on and approve revised Resolution of Necessity for Post Construction Stormwater Management Land Acquisition (Lots 1 —23, Outlots A & B, Evert Place Replat I) and payment to RNR Legacy LLC ($14,080) for said acquisition per Section II, paragraph M-1 of the Subdivision Agreement and Source of Use of Funds Exhibit D-2; being the same Resolution adopted in form at the meeting of the Board of Trustees held on July 18, 2023. 9. Present statements, vote on and approve payment from the Construction Fund Account of the District for the following: a) All Holy Spirit Greek Orthodox Church in connection with Post Construction Stormwater Management Land Acquisition. $42,280.00 b) Fullenkamp Jobeun Johnson & Beller LLP in connection with legal services for Post Construction Stormwater Management Land Acquisition. $2,114.00 c) RNR Legacy LLC in connection with Post Construction Stormwater Management Land Acquisition. $14,080.00 d) Fullenkamp Jobeun Johnson & Beller LLP for legal services in connection with Post Construction Stormwater Management Land Acquisition. $704.00 e) Bluestem Capital Partners for advisor fees for Construction Fund warrants issued at this meeting. (2.50%) $1,479.45 f) Piper/Sandler & Co. for underwriting fees for the Construction Fund warrants issued at this meeting. (2%) $1,213.15 Total $61,870.60 10. Present statements, vote on and approve payment from the General Fund Account of the District for the following: a) E & A Consulting Group for engineering services. (#167677) $983.50 b) Commercial Seeding Contractors for cleaning SWPPP inlet filters. (#28405, 28267) $718.75 c) Omaha Public Power District for electrical services. (#2110811927) $1,070.76 d) Fullenkamp Jobeun Johnson& Beller LLP for legal services through September 1, 2023. $8,000.00 e) Bluestem Capital Partners for advisor fees for General Fund warrants issued at this meeting. (2.50%) $269.33 f) Piper/Sandler & Co. for underwriting fees for the General Fund warrants issued at this meeting. (2%) $220.85 Total $11,263.19 11. Present Lutz & Company representation letters in connection with the audit of the District's financial statement for review and execution. 12. Various other items pertaining to the District. 13. Meeting adjourned.