Walkers Green Community Development District
3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817; 407-723-5900 walkersgreencdd.com

The following is the proposed agenda for the Board of Supervisors Meeting for the Walkers Green Community Development District, scheduled to be held Tuesday, May 2, 2023 at 10:00
a.m. at the Cobb Cole Center, 149 Ridgewood Avenue, Daytona Beach, Florida 32114. Questions or comments on the Board Meeting or proposed agenda may be addressed to Jane Gaarlandt at gaarlandtj@pfm.com or (407) 723-5900.  A quorum (consisting of at least three of the five Board Members) will be confirmed prior to the start of the Board Meeting.

If you would like to attend the Board Meeting by phone, you may do so by dialing: Phone: 1-844-621-3956	Access Code: 790 393 986 #

PROPOSED BOARD OF SUPERVISORS’ MEETING AGENDA

Administrative Matters
Roll Call to Confirm Quorum
Public Comment Period [for any member of the public desiring to speak on any proposition before the Board]
Consideration of Minutes of the November 1, 2022 Landowner’s Meeting and Board of Supervisors’ Meeting
Review of Letter from Supervisor of Elections, Volusia County

Business Matters
Consideration of Resolution 2023-03, Approving Fiscal Year 2023/2024 Proposed Annual Budget, and Setting a Public Hearing Date for Final Adoption [Suggested Date: August 1, 2023]
Consideration of Funding Request No. 74
Ratification of Funding Requests Nos. 67 - 73 & 75 - 77
Review of Monthly Financials

Other Business Staff Reports
District Counsel District Engineer District Manager

Supervisor Requests and Audience Comments Adjournment

WALKERS GREEN COMMUNITY DEVELOPMENT DISTRICT

Consideration of Minutes of the November 1, 2022 Landowner’s Meeting
and
Board of Supervisors’ Meeting

Landowners’ Election Meeting Tuesday, November 1, 2022
10:00 a.m.
Cobb Cole Center
149 Ridgewood Avenue Daytona Beach, Florida 32114

Present in person or via phone:

Jane Gaarlandt	PFM Group Consulting, LLC
Don Hasenbank	PFM Group Consulting, LLC (via phone)
Mark Watts	Cobb Cole
Nika Hosseini	Cobb Cole	(via phone)
James Paytas	Paytas Homes, Inc.
Trey Paytas	Paytas Homes, Inc.
James Mather	Paytas Homes, Inc.
Jim Jones	Walkers Green CDD
Rob Camporese	Riverwalk Condominiums

FIRST ORDER OF BUSINESS	Organizational Matters

Call to Order

The meeting was called to order at 10:04 a.m. Those in attendance are outlined above.

Appointment of Chairperson for the Purpose of Conducting the Landowners’ Meeting

Ms. Gaarlandt appointed herself as the Chair for the meeting.

Determination of Number of Voting Units Represented or Assigned by Proxy Casting of Ballots

Mr. Camporese came forward as proxy holder on behalf of Masroc Land L.P. with 387.75 acres and 388 votes.
Acceptance of Nominations of the Board of Supervisors

Mr. Camporese nominated Randy Hudak for Seat 2, Tray Paytas for Seat 4, and James Mather for Seat 5.

Casting of Ballots

Mr. Camporese cast 387 votes for Randy Hudak, 388 votes for Trey Paytas, and 388 votes for James Mather.

Ballot	Tabulations	and Announcement of Election Results

Having received the highest number of votes, Trey Paytas and James Mather will both serve a 4 year term, and Randy Hudak will serve a 2 year term.

SECOND ORDER OF BUSNIESS	Adjournment

There were no additional items to discuss. The meeting was adjourned by Ms. Gaarlandt at 10:11 a.m.

Secretary / Assistant Secretary	Chairperson / Vice Chairperson

Board of Supervisor’s Meeting Tuesday, November 1, 2022
10:00 a.m.
Cobb Cole Center
149 Ridgewood Avenue Daytona Beach, Florida 32114

Board Members present at roll call:	
James Paytas	Board Member	
Trey Paytas	Board Member	
Jim Jones	Board Member	
James Mather	Board Member	

Also Present:

Jane Gaarlandt	PFM Group Consulting, LLC
Don Hasenbank	PFM Group Consulting, LLC (via phone)
Mark Watts	Cobb Cole
Nika Hosseini	Cobb Cole(via phone)

FIRST ORDER OF BUSINESS	Roll Call to Confirm Quorum

The meeting was called to order at 10:12 a.m. Those in attendance are outlined above. Physical quorum was reached.

SECOND ORDER OF BUSINESS	Public Comment Period

There was no one from the public present.

THIRD ORDER OF BUSINESS	Administration of the Oath of Office to Newly Elected Board Members

Ms. Gaarlandt administered the Oath of Office to Mr. Hudak, Mr. T. Paytas, and Mr. Mather.

FOURTH ORDER OF BUSINESS	Consideration of Resolution 2023-
01, Canvassing and Certifying the Results of the Landowners’ Election

Ms. Gaarlandt noted that a total of 387 votes were cast for Randy Hudak, 388 votes for Tray Paytas, and 388 votes for James Mather. Tray Paytas and James Mather will both serve a 4 year term and Randy Hudak will serve a 2 year term.

ON MOTION by Mr. J. Paytas, seconded by Mr. T. Paytas, with all in favor, the Board approved Resolution 2023-01, Canvassing and Certifying the Results of the Landowners’ Election.

FIFTH ORDER OF BUSINESS	Consideration of Resolution 2023- 02, Appointing District Officers

Ms. Gaarlandt noted that the current slate of officers has Jim Paytas as Chair, Trey Paytas as Vice Chair, Ms. Gaarlandt as Secretary, James Mather, Jim Jones, as Assistant Secretaries and adding Randy Hudak as Assistant Secretary as well as Ms. Walden from PFM as Assistant Secretary, Ms. Glasgow as Treasurer, and Ms. Lane as Assistant Treasurer.

ON MOTION by Mr. J. Paytas, seconded by Mr. Mather, with all in favor, the Board approved Resolution 2023-02, Appointing District Officers with the current slate as amended per the above.

The Board asked for a complete list of Board information. Ms. Gaarlandt noted that the District Manager will prepare binders with the requested information.

SIXTH ORDER OF BUSINESS	Consideration of Minutes of the	
	August 3, 2022 Continued Board of	
	Supervisors’ Meeting	
The Board reviewed the minutes.		

ON MOTION by Mr. Jones, seconded by T. Paytas, with all in favor, the Board approved the Minutes of the August 3, 2022 Continued Board of Supervisors’ Meeting.

SEVENTH ORDER OF BUSINESS	Ratification of Funding Requests
Nos. 57 – 66

The Board reviewed the funding requests.

ON MOTION by Mr. J. Paytas, seconded by T. Paytas, with all in favor, the Board ratified funding requests Nos. 57 - 66.

EIGHTH ORDER OF BUSINESS	Review of Monthly Financials

The Board reviewed the District Financials. There was no further action required from the Board.

NINTH ORDER OF BUSINESS	Staff Reports

District Counsel – Mr. Watts stated that they have been working on an easement with the city that will tie into part of the offsite utilities, the Board should have it shortly.

District Engineer – No . District Manager – No report.

TENTH ORDER OF BUSNIESS	Supervisor	Requests	and	
	Audience Comments		
There were no additional requests or comments.		

ELEVENTH ORDER OF BUSINESS	Adjournment

Ms. Gaarlandt requested a motion to adjourn the meeting.

ON MOTION by Mr. T. Paytas, seconded by Mr. J. Paytas, with all in favor, the November 1, 2022 Board of Supervisor’s Meeting for the Walkers Green Community Development District was adjourned.

			
Secretary / Assistant Secretary		Chairperson / Vice Chairperson	

3		

WALKERS GREEN COMMUNITY DEVELOPMENT DISTRICT

Review of Letter from Supervisor of Elections, Volusia County

April 18, 2023

Ms. Jane Gaarlandt Senior District Manager
PFM Group Consulting, LLC
3501 Quadrangle Boulevard, Ste 270
Orlando, Florida 32817 Re: Walkers Green COD Dear Ms. Gaarlandt:

Lisa Lewis
Supervisor of 'ECections
County of Yofusia

Please accept this letter regarding the number of registered voters within the boundaries of Walkers Green Community Development District in accordance with Senate Bill 1184, enacted June 23, 2004. There are zero registered voters in this district as of April 15, 2023.

Please feel free to contact my office should you have questions.

<f!<P

Regards,

Lisa Lewis
Supervisor of Elections

1750 S. Woodland Blvd., DeLand, FL 32720-7915
(386) 736-5930 • FAX (386) 822-5715
www.volusiaelections.gov

WALKERS GREEN COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2023-03, Approving Fiscal Year 2023/2024 Proposed Annual Budget
and
Setting a Public Hearing Date for Final Adoption
[Suggested Date: August 1, 2023]

RESOLUTION 2023-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WALKERS GREEN COMMUNITY DEVELOPMENT DISTRICT APPROVING THE PROPOSED BUDGET FOR FISCAL YEAR 2023/2024 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; AND PROVIDING FOR AN EFFECTIVE DATE.

Whereas, the District Manager has heretofore prepared and submitted to the Board of Supervisors (“Board”) of the Walkers Green Community Development District (“District”) prior to June 15, 2023, the proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2023 and ending September 30, 2024 (“Fiscal Year 2023/2024”); and

Whereas, the Board has considered the proposed budget and desires to set the required public hearing thereon.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WALKERS GREEN COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. PROPOSED BUDGET APPROVED. The proposed budget prepared by the District Manager for Fiscal Year 2023/2024 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said proposed budgets.

Section 2. Setting a Public Hearing. A public hearing on said approved proposed budgets is hereby declared and set for the following date, hour and location:

DATE:	August 1, 2023

HOUR:	10:00 a.m.

LOCATION:	CobbCole Center
149 Ridgewood Avenue Daytona Beach, Florida 32114

Section 3.	Transmittal of Proposed Budgets to Local General Purpose
Governments. The District Manager is hereby directed to submit a copy of the Proposed Budgets to the City of Daytona Beach and Volusia County at least 60 days prior to the hearing set above.

Section 4. Posting of Proposed Budgets. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget on the District’s website at least two (2) days before the budget hearing date as set forth in Section 2, and shall remain on the website for at least 45 days.

Section 5.  Publication of Notice. Notice of this public hearing shall be published in the manner prescribed in Florida law.

Section 6. Severability. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

Section 7.	Effective Date.	This Resolution shall take effect immediately upon adoption.

Passed and adopted this 2nd day of May, 2023.

ATTEST:	WALKERS GREEN COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	FY 2023/2024 proposed budget

2

Exhibit A
FY 2023/2024 proposed budget

[See attached]

Walkers Green CDD
FY 2024 Proposed O&M Budget

Year To Date

Actuals Through 02/28/2023

Anticipated March - Sept

Anticipated FY 2023
Totals

FY 2023	FY 2024
Adopted	Proposed
Budget	Budget

Revenues

Developer Contributions	$0.00	$75,000.00	$75,000.00	$118,295.00	$118,295.00	
Net Revenues	$0.00	$75,000.00	$75,000.00	$118,295.00	$118,295.00	
General & Administrative Expenses

Supervisor Fees	$0.00	$0.00	$0.00	$3,000.00	$3,000.00	
Public Officials' Insurance	2,419.00	$0.00	2,419.00	2,600.00	2,750.00	
Trustee Services	0.00	$0.00	0.00	6,000.00	6,000.00	
Management	10,416.65	$14,583.35	25,000.00	25,000.00	25,000.00	
Engineering	0.00	$8,750.00	8,750.00	15,000.00	15,000.00	
Dissemination Agent	0.00	$0.00	0.00	5,000.00	5,000.00	
Assessment Administration	0.00	$0.00	0.00	7,500.00	7,500.00	
District Counsel	6,976.41	$11,666.67	18,643.08	20,000.00	20,000.00	
Audit	0.00	$6,000.00	6,000.00	6,000.00	5,000.00	
Travel and Per Diem	70.51	$291.67	362.18	500.00	500.00	
Telephone	0.00	$116.67	116.67	200.00	200.00	
Postage & Shipping	5.65	$175.00	180.65	300.00	300.00	
Copies	0.00	$291.67	291.67	500.00	500.00	
Legal Advertising	876.88	$1,750.00	2,626.88	3,000.00	3,000.00	
Miscellaneous	0.00	$2,916.67	2,916.67	5,000.00	5,850.00	
Web Site Maintenance	640.00	$2,480.00	3,120.00	3,120.00	3,120.00	
Dues, Licenses, and Fees	175.00	$0.00	175.00	175.00	175.00	
Electric	0.00	$1,000.00	1,000.00	1,000.00	1,000.00	
Landscaping	0.00	$10,000.00	10,000.00	10,000.00	10,000.00	
Irrigation	0.00	$1,000.00	1,000.00	1,000.00	1,000.00	
General Insurance	2,956.00	$0.00	2,956.00	3,400.00	3,400.00	
Total General & Administrative
Expenses	$24,536.10	$61,021.68	$85,557.78	$118,295.00	$118,295.00	
Total Expenses	$24,536.10	$61,021.68	$85,557.78	$118,295.00	$118,295.00	
						
Net Income (Loss)	($24,536.10)	$13,978.32	($10,557.78)	$0.00	$0.00	

Walkers Green Community Development District O & M Budget Item Description FY 2024

Revenues:
Developer Contributions:
Funding from the developer.

General & Administrative Expenses:

Supervisor Fees:

Chapter 190 of the Florida Statutes allows for a member of the Board of Supervisors to be compensated for meeting attendance and to receive up to $200.00 per meeting plus payroll taxes. The amount for the Fiscal Year is based upon all supervisors attending the meetings.

D&O Insurance:

Supervisors' and Officers' liability insurance.

Trustee Services:

The Trustee submits invoices annually for services rendered on bond series. These fees are for maintaining the District trust accounts.

Management:

The District receives Management and Administrative services as part of a Management Agreement with PFM Group Consulting, LLC. These Services are further outlined in Exhibit "A" of the Management Agreement.

Engineering:

The District’s engineer provides general engineering services to the District. Among these services are attendance at and preparation for monthly board meetings, review of invoices, and all other engineering services as requested by the District throughout the year.

Dissemination Agent:

When bonds are issued for the District, the Bond Indenture requires continuing disclosure, which the dissemination agent provides to the trustee and bond holders.

Assessment Administration:

The District can levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. It is typically collected via the Tax Collector. The District Manager submits an Assessment Roll to the Tax Collector annually by the deadline set by the Tax Collector or Property Appraiser.

District Counsel:

The District's legal counsel provides general legal services to the District. Among these services are attendance at and preparation for monthly board meetings, review of operating and maintenance contracts, and all other legal services as requested by the District throughout the year.

Walkers Green Community Development District O & M Budget Item Description FY 2024

Audit:

Chapter 218 of the Florida Statutes requires a District to conduct an annual financial audit by an Independent Certified Public Accounting firm. Some exceptions apply.

Travel & Per Diem
Travel to and from meetings as related to the District.
Telephone:

Telephone and fax machine services.

Postage & Shipping:

Mail, overnight deliveries, correspondence, etc.

Copies:

Printing and binding Board agenda packages, letterhead, envelopes, and copies.

Legal Advertising:

The District will incur expenditures related to legal advertising. The items for which the District will advertise include, but are not limited to monthly meetings, special meetings, and public hearings for the District.

Miscellaneous:

Other administrative and grounds expenses incurred throughout the year.
Website Maintenance:
Website maintenance fee.

Dues, Licenses, and Fees:

The District is required to pay an annual fee to the Department of Economic Opportunity.

General Insurance:

General liability insurance.

WALKERS GREEN COMMUNITY DEVELOPMENT DISTRICT

Consideration of Funding Request No. 74

Walkers Green
C O M M U N I T Y	D E V E L O P M E N T	D I S T R I C T

Funding Request No. 074	
2/21/2023				
Item	Vendor	Invoice	General	
No.		Number	Fund	

1	Developer Funding Request	--	$ 25,000.00

TOTAL	$ 25,000.00

Board Member

Please Return To:
Walkers Green CDD
c/o PFM Group Consulting 12051 Corporate Boulevard
Orlando, FL 32817

WALKERS GREEN COMMUNITY DEVELOPMENT DISTRICT

Ratification of Funding Requests Nos. 67 - 73 & 75 - 77

Funding Request No. 067	
10/27/2022	
Item		Invoice	General Fund	General Fund	
No.	Vendor	Number	FY 2022	FY 2023	

1	
Cobb Cole					
	District Counsel Through 09/30/2022	27765	$	375.00		

Subtotal	$	375.00	$	-

TOTAL	$375.00

Board Member

Funding Request No. 068	
11/17/2022	
Item		Invoice	General Fund	
No.	Vendor	Number	FY 2023	

1	
Daytona Beach News-Journal				
	Legal Advertising Through 10/18/22 (Ad: 7877079)	5037403	$	876.88	

TOTAL	$	876.88

Board Member

Funding Request No. 069
12/1/2022

Item		Invoice	General Fund	
No.	Vendor	Number	FY 2023	

1	Department of Economic Opportunity
FY 2023 Special District Fee	
87449	
$	
175.00	
2	PFM Group Consulting
District Management: November 2022 Postage: October 2022	
DM-11-2022-51 OE-EXP-11-2022-30	
$
$	
2,083.33
1.71	

TOTAL	$  2,260.04

Board Member

Funding Request No. 070
12/15/2022		
Item No.	
Vendor	Invoice Number	General Fund FY 2023	

1	PFM Group Consulting				
	Billable Expenses: November 2022	122913	$	70.51	
	District Management: December 2022	DM-12-2022-52	$	2,083.33	
	Postage: November 2022	OE-EXP-12-2022-29	$	1.14	

TOTAL	$  2,154.98

Board Member

Funding Request No. 071
1/5/2023

Item		Invoice	General Fund	
No.	Vendor	Number	FY 2023	

1	PFM Group Consulting
District Management Fee: January 2023	
DM-01-2023-52	
$	
2,083.33	
2	VGlobalTech
Monthly Website Fee: October 2022 Monthly Website Fee: November 2022 Monthly Website Fee: December 2022	
4391
4471
4596	
$
$
$	
160.00
160.00
160.00	

TOTAL	$  2,563.33

Board Member

Funding Request No. 072
2/2/2023

Item		Invoice	General Fund	
No.	Vendor	Number	FY 2023	

1	PFM Group Consulting
Postage: December 2022	
OE-EXP-01-2023-31	
$	
2.80	
2	VGlobalTech
Monthly Website Fee: January 2023	
4679	
$	
160.00	

TOTAL	$	162.80

Board Member

Funding Request No. 073
2/9/2023		
Item No.	
Vendor	Invoice Number	General Fund FY 2023	

1	
PFM Group Consulting			
	District Management Fee: February 2023	DM-02-2023-52	$  2,083.33	
				
		TOTAL	$  2,083.33	

Board Member

Funding Request No. 075
2/23/2023

Item		Invoice	General Fund	
No.	Vendor	Number	FY 2023	

1	
Cobb Cole
Bond Validation Counsel 2022	

32328	

$  6,976.41	
				
		TOTAL	$  6,976.41	

Board Member

Item		Invoice	General Fund	
No.	Vendor	Number	FY 2023	

1	PFM Group Consulting				
	District Management Fee: March 2023	DM-03-2023-52	$	2,083.33	
	Postage: January 2023	OE-EXP-02-2023-51	$	3.54	

TOTAL	$  2,086.87

Board Member

Funding Request No. 077
4/14/2023

Item		Invoice	General Fund	
No.	Vendor	Number	FY 2023	

1	PFM Group Consulting				
	District Management Fee: April 2023	DM-04-2023-53	$	2,083.33	
	Postage: February 2023	OE-EXP-03-2023-32	$	1.20	

TOTAL	$  2,084.53

Board Member

WALKERS GREEN COMMUNITY DEVELOPMENT DISTRICT

Review of Monthly Financials

Walkers Green CDD Statement of Financial Position As of 3/31/2023

General Fund

Assets

Current Assets
General Checking Account Total Current Assets

Total Assets

$4,675.64

$4,675.64

$4,675.64

Liabilities and Net Assets

Current Liabilities Accounts Payable Total Current Liabilities

Total Liabilities

Net Assets
Net Assets - General Government
Current Year Net Assets - General Government
Total Net Assets

Total Liabilities and Net Assets

$9,063.28

$9,063.28

$9,063.28

$22,235.33 (26,622.97)

($4,387.64)

$4,675.64

Walkers Green CDD Statement of Activities As of 3/31/2023

General Fund

Revenues		
Total Revenues	$0.00	

Expenses		
Public Officials Insurance	$2,419.00	
Management	12,499.98	
District Counsel	6,976.41	
Travel and Per Diem	70.51	
Postage & Shipping	9.19	
Legal Advertising	876.88	
Web Site Maintenance	640.00	
Dues, Licenses, and Fees	175.00	
General Liability Insurance	2,956.00	
Total Expenses	$26,622.97	

Other Revenues (Expenses) & Gains (Losses)		
Total Other Revenues (Expenses) & Gains (Losses)	$0.00	

Change In Net Assets	
($26,622.97)	

Net Assets At Beginning Of Year	
$22,235.33	

Net Assets At End Of Year	

($4,387.64)	

Walkers Green CDD
Budget to Actual
For the Period ending 3/31/2023

	Actual		Year to Date Budget		Variance		Adopted FY 2023 Budget	

Revenues								
Developer Contributions	$0.00		$59,147.50		($59,147.50)		$118,295.00	
Net Revenues	$0.00		$59,147.50		($59,147.50)		$118,295.00	

General & Administrative Expenses								
Supervisor Fees	$0.00		$1,500.00		($1,500.00)		$3,000.00	
Public Officials' Insurance	2,419.00		1,300.00		1,119.00		2,600.00	
Trustee Services	0.00		3,000.00		(3,000.00)		6,000.00	
Management	12,499.98		12,500.00		(0.02)		25,000.00	
Engineering	0.00		7,500.00		(7,500.00)		15,000.00	
Dissemination Agent	0.00		2,500.00		(2,500.00)		5,000.00	
Assessment Administration	0.00		3,750.00		(3,750.00)		7,500.00	
District Counsel	6,976.41		10,000.00		(3,023.59)		20,000.00	
Audit	0.00		3,000.00		(3,000.00)		6,000.00	
Travel and Per Diem	70.51		250.00		(179.49)		500.00	
Telephone	0.00		100.00		(100.00)		200.00	
Postage & Shipping	9.19		150.00		(140.81)		300.00	
Copies	0.00		250.00		(250.00)		500.00	
Legal Advertising	876.88		1,500.00		(623.12)		3,000.00	
Miscellaneous	0.00		2,500.00		(2,500.00)		5,000.00	
Web Site Maintenance	640.00		1,560.00		(920.00)		3,120.00	
Dues, Licenses, and Fees	175.00		87.50		87.50		175.00	
Electric	0.00		500.00		(500.00)		1,000.00	
Landscaping	0.00		5,000.00		(5,000.00)		10,000.00	
Irrigation	0.00		500.00		(500.00)		1,000.00	
General Insurance	2,956.00		1,700.00		1,256.00		3,400.00	
Total General & Administrative Expenses	$26,622.97		$59,147.50		($32,524.53)		$118,295.00	

Total Expenses

Net Income (Loss)

$26,622.97 ($26,622.97)

$59,147.50

$0.00

($32,524.53)	$118,295.00

($26,622.97)	$0.00

1 of 1

WALKERS GREEN COMMUNITY DEVELOPMENT DISTRICT

Staff Reports

WALKERS GREEN COMMUNITY DEVELOPMENT DISTRICT

Supervisor Requests and Audience Comments