North Powerline Road Community Development District
Meeting Agenda August 6, 2024

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North Powerline Road
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
July 30, 2024

Board of Supervisors Meeting
North Powerline Road Community Development District

Dear Board Members:

A Board of Supervisors Meeting of the North Powerline Road Community Development District will be held Tuesday, August 6, 2024 at 10:00 AM at the Holiday Inn—Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, FL 33880.

Zoom Video Link: https://us06web.zoom.us/j/83032630323
Zoom Call-In Number: 1-646-876-9923
Meeting ID: 830 3263 0323

Following is the advance agenda for the meeting:

Board of Supervisors Meeting
Roll Call
Public Comment Period (1Speakers will fill out a card and submit it to the District Manager prior to the beginning of the meeting)
Approval of Minutes of the May 7, 2024 Board of Supervisors Meeting
Public Hearings
Public Hearing on the Adoption of the Fiscal Year 2024/2025 Budget
Consideration of Resolution 2024-08 Adopting the District’s Fiscal Year 2024/2025 Budget and Appropriating Funds
Public Hearing on the Imposition of Operations and Maintenance Special Assessments
Consideration of Resolution 2024-09 Imposing Special Assessments and Certifying an Assessment Roll
Consideration of Resolution 2024-10 Declaring Vacancy (Seat #5)
Consideration of Resolution 2024-11 Designation of a Regular Monthly Meeting Date, Time, and Location for Fiscal Year 2024/2025
Consideration of the Adoption of Goals and Objectives for the District
Presentation of Fiscal Year 2023 Audit Report
Ratification of Traffic Control Jurisdiction Agreement with the City of Davenport
Discussion Regarding Parking on Tiny Flower Road
Staff Reports
Attorney
Engineer
Field Manager’s Report
Consideration of Proposal for Speed Limit Signs (proposal to be provided under separate cover)

1 Comments will be limited to three (3) minutes

Consideration of Proposal for Pond Plantings
Consideration of Proposal for Pool Plaster Repair
District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
Other Business
Supervisors Requests and Audience Comments
Adjournment

Minutes

MINUTES OF MEETING NORTH POWERLINE ROAD
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the North Powerline Road Community Development District was held on Tuesday, May 7, 2024 at 10:04 a.m. at the Holiday Inn – Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida.

Present and constituting a quorum:

Rennie Heath	Chairman
Lauren Schwenk by Zoom	Vice Chairperson
Daniel Arnette joined late	Assistant Secretary
Emily Cassidy	Assistant Secretary
Kevin Chinoy	Assistant Secretary Also present were:
Jill Burns	District Manager, GMS
Lauren Gentry	District Counsel, Kilinski Van Wyk
Marshall Tindall by Zoom	Field Manager, GMS

The following is a summary of the discussions and actions taken at the May 7, 2024 North Powerline Road Community Development District’s Regular Board of Supervisor’s Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the meeting to order and called the roll. Three Board members were present constituting a quorum and one Board member joining via Zoom.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Burns opened the public comment period on any of the agenda items. She noted no members of the public were present, but there were members of the public joining via Zoom.

THIRD ORDER OF BUSINESS	Approval of Minutes of the April 2, 2024
Board of Supervisors Meeting
Ms. Burns presented the minutes from the April 2, 2024 and asked for any questions, comments, or corrections. The Board had no changes to the minutes.

On MOTION by Mr. Heath, seconded by Mr. Chinoy, with all in favor, the Minutes of the April 2, 2024 Board of Supervisors Meeting, were approved.

FOURTH ORDER OF BUSINESS	Consideration	of	Resolution	2024-06
Designating a Date, Time, and Location for a Landowners’ Meeting and Election (November 5, 2024 Board Meeting)
Ms. Burns presented Resolution 2024-06 to the Board. She stated by statute this did not need to be held the first Tuesday of November. After discussion, it was decided to have the North Powerline Road regular meeting and Landowners’ meeting on Wednesday November 20, 2024 at 10:00 a.m.

On MOTION by Mr. Heath, seconded by Mr. Chinoy, with all in favor, Resolution 2024-06 Setting the Landowners’ Election for November 20, 2024 at 10:00 a.m. at the Current Location, was approved.

Ms. Burns noted they have two seats transitioning to resident control. She explained this is for the third seat that is still handled by the landowner election that they hold there. There is one seat up for election that day, but there are two other seats that must be filled by residents of the District. There are proxies and ballots available for any residents who need them in this agenda and it is also available on the website or by contacting her office.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2024-07
Directing Chairman and District Staff to File a Petition Amending District Boundaries
Ms. Gentry stated they previously adopted a resolution authorizing this boundary amendment. She explained that this resolution is updated to include additional legal descriptions that they have received for the property to be included in that. She was happy to answer any questions.

On MOTION by Mr. Chinoy, seconded by Mr. Heath, with all in favor, Resolution 2024-07 Directing Chairman and District Staff to File a Petition Amending District Boundaries, was approved.

SIXTH ORDER OF BUSINESS	Consideration of Conveyance Documents
for Bella Vita Phase 3
Ms. Burns presented the conveyance documents for Bella Vita Phase 3 to the Board. She noted they have a couple of punch list items that are pending on this.

SEVENTH ORDER OF BUSINESS	Consideration of Conveyance Documents
for Deer Run Phase 4
Ms. Burns presented the conveyance documents for Deer Run Phase 4. She noted they have a couple of punch list items that are pending on this.

On MOTION by Mr. Heath, seconded by Mr. Chinoy, with all in favor, the Conveyance Documents for Bella Vita Phase 3 and the Conveyance Documents for Deer Run Phase 4 Pending the Completion of the Punch List items, was approved.

EIGHTH ORDER OF BUSINESS	Ratification of Variance Agreement for
Installation of Improvements within District Easement
*Daniel Arnette joined the meeting at this time.
*Rennie Heath left the meeting at this time.
Ms. Burns stated they were contacted by Meritage Homes. They have a portion of lots that backed up to a CDD retaining wall that they were requesting the residents be able to fence. She noted that they got with Ms. Gentry who drafted an agreement prior to any of those lots selling to residents. She explained that they could deal with this issue via a recorded Variance Agreement and that would allow residents to fence up to the retaining wall. She added that they would do so with the understanding that if that retaining wall ever needed any kind of maintenance, they would allow the CDD onto their property in order to do so. She noted that was signed by Meritage and recorded and it goes with the land, so anybody who purchased those lots has the ability to install a fence through that easement area. It only applies to the portion that is referenced in the agreement. It was signed by the Chairman outside of the meeting.

On MOTION by Mr. Chinoy, seconded by Ms. Cassidy, with all in favor, the Variance Agreement for Installation of Improvements within District Easement, was ratified.

NINTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Gentry had nothing to report to the Board.

Engineer
There being no comments, the next item followed.

Field Manager’s Report
Mr. Tindall presented the field manager’s report to the Board which was included in the agenda packet. He noted they have been assimilating Phase 4 as approved. That landscape contract has gone into effect. The landscapers are out there currently sorting out irrigation and making sure everything is cleaned and maintained. They are continuing to monitor all the other phases as normal. The landscaping overall looks good. The new annuals went in at the entrances. The pool area looks fine. The routine reviews found loose coping around the edge of the pool. He noted they had staff go through and pick up the coping and clean it and then re-adhere any that were loose to make sure that they were secure. Beyond that, they had complaints on traffic issues. They are working to create a small obstacle using a standard roadway end sign to block a sidewalk that they were using. They are also going to make some minor adjustments to a parking end cap arrow sign, and they are going to shift it over a little to accommodate some concerns with an intersection. Ms. Burns pointed out that most of the complaints that are coming from their office are as a result of those HOA fines that are being sent in and not part of the CDD parking policy. She made the Board aware that they are getting a decent amount of calls on that issue and they are redirecting them to the HOA as the entity that is enforcing that policy from their covenants and restrictions. She noted as far as the CDD is concerned, they designated parking areas that are available to members of the public on a first come first serve basis.

District Manager’s Report
Approval of Check Register

Ms. Burns presented the check register to the Board. She offered to answer any Board questions. Hearing no questions, there was a motion of approval.

On MOTION by Mr. Arnette, seconded by Ms. Cassidy, with all in favor, the Check Register, was approved.

Balance Sheet & Income Statement
Ms. Burns presented the financials through the month of March for the Board’s review.
There was no action necessary from the Board.

Presentation of Number of Registered Voters – 478
Ms. Burns stated the number of registered voters within the District is 478.

Discussion Regarding Meeting Date & Time
Ms. Burns stated when they adopt the meeting schedule, they will present it moving the meeting to November 20, 2024 at 10:00 a.m.

TENTH ORDER OF BUSINESS	Other Business
There being no comments, the next item followed.

ELEVENTH ORDER OF BUSINESS	Supervisors Requests and Audience
Comments
Resident Ashley asked what part was being shortened to make the traffic flow a lot easier. Mr. Tindall responded that it was the first intersection coming in off the main road. Ms. Burns responded that instead of removing that parking all together, they are shortening it. They are going to move the sign to make the parking area shorter so there is still a little bit of parking, but it is more centered in the middle of the road. She asked that the residents keep them posted if it doesn’t work after they move that sign to shorten the area. Resident Ashley asked if they were able to reiterate to residents from the CDD’s side that it is meant for just guest parking. She noted that they were getting a lot of pushbacks from. Ms. Burns responded that as a unit of government, they don’t have a lot of enforcement over private lots. She added that they have to allow those to be open to members of the public.

TWELFTH ORDER OF BUSINESS	Adjournment
Ms. Burns asked for a motion to adjourn the meeting.

On MOTION by Ms. Cassidy, seconded by Mr. Arnette, with all in favor, the meeting was adjourned.

Secretary / Assistant Secretary	Chairman / Vice Chairman

Section IV

Section A

Section 1

RESOLUTION 2024-08
THE ANNUAL APPROPRIATION RESOLUTION OF THE NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2024, AND ENDING SEPTEMBER 30, 2025; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2024, submitted to the Board of Supervisors (“Board”) of the North Powerline Road Community Development District (“District”) proposed budgets (“Proposed Budget”) for the fiscal year beginning October 1, 2024 and ending September 30, 2025 (“Fiscal Year 2024/2025”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and
WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and
WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least two days before the public hearing; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1.  BUDGET
The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

The Proposed Budget, attached hereto as Exhibit “A,” as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.
The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the North

Powerline Road Community Development District for the Fiscal Year Ending September 30, 2025.”

The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption, and shall remain on the website for at least 2 years.

SECTION 2.	APPROPRIATIONS
There is hereby appropriated out of the revenues of the District, for Fiscal Year 2024/2025, the sum of $	 to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND	$	
CAPITAL RESERVE	$	
DEBT SERVICE FUND (SERIES 2020)	$	

DEBT SERVICE FUND (SERIES 2022)	$	
TOTAL ALL FUNDS	$	

SECTION 3.	BUDGET AMENDMENTS
Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2024/2025 or within 60 days following the end of the Fiscal Year 2024/2025 may amend its Adopted Budget for that fiscal year as follows:

A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must ensure that any amendments to the budget under paragraph
c. above are posted on the District’s website within 5 days after adoption and remain on the website for at least 2 years.
SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 6TH DAY OF AUGUST 2024.
ATTEST:	NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:	 Its:	

Exhibit A: Adopted Budget

North Powerline Road
Community Development District

Proposed Budget
FY2025

6M3

Table of Contents

1-2	General Fund	

3-7	

General Fund Narrative	

8	

Capital Reserve Fund	

9	

Series 2020 Debt Service Fund	

10	

Series 2020 Amortization Schedule	

11	

Series 2022 Debt Service Fund	

12-13	

Series 2022 Amortization Schedule	

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2024	6/30/24	3 Months	9/30/24	FY2025	

Revenues						
Assessments - Roll	$	632,269	$	636,102	$	-	$	636,102	$	887,027	
Assessments - Direct	$	105,677	$	52,838	$	52,838	$	105,677	$	-	
Boundary Amendment Contributions	$	-	$	12,564	$	-	$	12,564	$	-	
Interest	$	-	$	57	$	-	$	57	$	-	
Lease Proceeds	$	-	$	130,999	$	-	$	130,999	$	-	
Miscellaneous	$	-	$	250	$	-	$	250	$	-	
Total Revenues	$	737,946	$	832,811	$	52,838	$	885,649	$	887,027	

Expenditures						
Administrative
Supervisor Fees	
$	12,000	
$	4,000	
$	3,000	
$	7,000	
$	12,000	
Engineering	$	20,000	$	340	$	600	$	940	$	17,500	
Attorney	$	30,000	$	15,907	$	5,302	$	21,210	$	30,000	
Annual Audit	$	5,500	$	-	$	5,500	$	5,500	$	5,600	
Assessment Administration	$	6,500	$	6,500	$	-	$	6,500	$	8,500	
Arbitrage	$	1,350	$	450	$	900	$	1,350	$	2,250	
Dissemination	$	7,000	$	5,500	$	2,000	$	7,500	$	9,000	
Trustee Fees	$	12,500	$	8,081	$	-	$	8,081	$	20,205	
Management Fees	$	40,000	$	30,000	$	10,000	$	40,000	$	45,000	
Information Technology	$	1,890	$	1,418	$	473	$	1,890	$	1,985	
Website Maintenance	$	1,260	$	945	$	315	$	1,260	$	1,323	
Postage & Delivery	$	1,000	$	929	$	310	$	1,239	$	1,000	
Insurance	$	7,687	$	6,371	$	-	$	6,371	$	8,840	
Copies	$	1,000	$	63	$	25	$	88	$	500	
Legal Advertising	$	10,000	$	8,829	$	2,894	$	11,723	$	10,000	
Other Current Charges	$	5,000	$	364	$	165	$	529	$	2,500	
Boundary Amendment Expenses	$	-	$	8,767	$	-	$	8,767	$	-	
Office Supplies	$	625	$	22	$	15	$	37	$	250	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	163,487	$	98,662	$	31,499	$	130,161	$	176,627	

	Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2024	6/30/24	3 Months	9/30/24	FY2025	

Operations & Maintenance						
Field Expenditures						
Property Insurance	$	20,000	$	19,777	$	-	$	19,777	$	27,500	
Field Management	$	16,538	$	12,404	$	4,134	$	16,538	$	20,000	
Landscape Maintenance	$	100,000	$	59,255	$	19,752	$	79,007	$	160,000	
Landscape Replacement	$	25,000	$	4,066	$	1,500	$	5,566	$	25,000	
Lake Maintenance	$	21,600	$	8,262	$	2,754	$	11,016	$	15,204	
Fountain Maintenance	$	1,800	$	150	$	600	$	750	$	1,800	
Streetlights	$	75,000	$	83,408	$	27,803	$	111,211	$	112,000	
Electric	$	7,500	$	6,017	$	2,006	$	8,023	$	9,000	
Water & Sewer	$	2,400	$	137	$	225	$	362	$	2,400	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Irrigation Repairs	$	5,000	$	5,015	$	1,672	$	6,687	$	5,000	
General Repairs & Maintenance	$	15,000	$	4,789	$	1,596	$	6,385	$	20,000	
Contingency	$	7,500	$	3,965	$	1,500	$	5,465	$	7,500	
Subtotal Field Expenditures	$	299,838	$	207,245	$	64,791	$	272,036	$	407,904	

Amenity Expenditures						
Amenity - Electric	$	16,800	$	11,243	$	5,622	$	16,865	$	18,000	
Amenity - Water	$	4,000	$	2,374	$	791	$	3,165	$	4,000	
Playground Lease	$	53,688	$	36,757	$	16,316	$	53,073	$	53,688	
Internet	$	2,000	$	963	$	330	$	1,293	$	2,000	
Pest Control	$	630	$	360	$	720	$	1,080	$	648	
Janitorial Services	$	10,800	$	6,525	$	2,175	$	8,700	$	14,060	
Security Services	$	34,000	$	23,320	$	7,773	$	31,093	$	34,000	
Pool Maintenance	$	36,000	$	26,955	$	8,985	$	35,940	$	33,300	
Amenity Management	$	5,250	$	3,938	$	1,313	$	5,250	$	15,000	
Amenity Repairs & Maintenance	$	15,000	$	6,020	$	2,007	$	8,027	$	12,500	
Hog Trap	$	-	$	-	$	-	$	-	$	5,000	
Holiday Decorations	$	-	$	-	$	-	$	-	$	7,500	
Contingency	$	7,500  $	4,625	$	2,875	$	7,500	$	7,500	
Capital Outlay	$	-	$	65,500	$	-	$	65,500	$	-	
Subtotal Amenity Expenditures	$	185,668  $	188,579	$	48,907	$	237,486	$	207,196	

Total Operations & Maintenance	$	485,506  $	395,824  $	113,699  $	509,522  $	615,100

Other Expenditures		
Capital Reserves	$	88,953	$	-	$	88,953	$	88,953	$	95,300	
Total Other Expenditures	$	88,953	$	-	$	88,953	$	88,953	$	95,300	

Excess Revenues/(Expenditures)	$	-	$	338,325  $	(181,312)  $	157,013  $	-

Total Expenditures	$	737,946  $	494,486  $	234,150  $	728,636  $	887,027

Product	

ERU's	
Assessable Units	

ERU/Unit	

Net Total	
FY2025 Net Per Unit	
FY2025 Gross Per Unit	
FY2024 Gross Per Unit	FY2025
Increase/ (Decrease)	
Phase 1 - Tax Roll	295.00	295	1.00	$236,943.91	$803.20	$863.66	$707.45	$156.21	
Phase 2 - Tax Roll	271.00	271	1.00	$217,667.12	$803.20	$863.66	$707.45	$156.21	
Phase 3 - Direct - Platted	8.00	8	1.00	$6,425.60	$803.20	$863.66	$707.45	$156.21	
Phase 3 - Direct - Townhomes	225.00	300	0.75	$180,719.93	$602.40	$647.74	$530.59	$117.16	
Phase 4 - Tax Roll - Single Family	162.00	162	1.00	$130,118.35	$803.20	$863.66	$169.84	$693.82	
Phase 5 - Direct - Unplatted	87.07	532	0.16	$69,932.85	$131.45	$141.35	$147.65	($6.31)	
Phase 6 - Direct - Unplatted	56.30	344	0.16	$45,219.74	$131.45	$141.35	$147.65	($6.31)	
	1104.37	1912		$887,027.49					

Revenues:

Assessments

The District will levy a non-ad valorem assessment on all the assessable property within the District in order to pay for operating expenditures during the fiscal year.

Expenditures:

General & Administrative:

Supervisor Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed
$4,800 per year paid to each Supervisor for the time devoted to District business and meetings.

Engineering

The District's engineer will be providing general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel will be providing general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis. The District has contracted DiBartolomeo, McBee, Hartley & Barnes, P.A.

Assessment Administration

The District will contract to levy and administer the collection of non-ad valorem assessment on all assessable property within the District. The District has contracted with Governmental Management Services – Central Florida LLC.

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its Series 2020, Series 2022 bond, and one other anticipated bond issuance.

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon the Series 2020, Series 2022 bonds and one other anticipated bond issuance. The District is contracted with Governmental Management Services – Central Florida LLC.

Trustee Fees

The District will incur trustee related costs with the issuance of its issued bonds with US Bank.

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.

Information Technology

Represents costs with Governmental Management Services – Central Florida LLC related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, security, accounting software, etc.

Website Maintenance

Represents the costs with Governmental Management Services – Central Florida LLC associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc.

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverages with Florida Insurance Alliance.

Copies

Printing and binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes, etc.

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.

Other Current Charges

Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Florida Department of Economic Opportunity for
$175. This is the only expense under this category for the District.

Operations & Maintenance:

Field Expenditures

Property Insurance

The District’s property insurance coverages.

Field Management

Represents the costs of contracting services with Governmental Management Services – Central Florida LLC to provide onsite field management of contracts for the District such as landscape and lake maintenance. Services can include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Landscape Maintenance

Represents the maintenance of the landscaping within the common areas of the District after the installation of landscape material has been completed. The District has contracted with Prince & Sons, Inc. to provide these services.

Landscape Replacement

Represents the estimated cost of replacing landscaping within the common areas of the District.

Lake Maintenance

Represents the cost of contracting aquatic weed control services that maintain the lakes located within the District.

Streetlights

Represents the cost to maintain street lights within the District Boundaries that are expected to be in place throughout the fiscal year.

Electric

Represents current and estimated electric charges of common areas throughout the District.

Water & Sewer

Represents current and estimated costs for water and refuse services provided for common areas throughout the District.

Sidewalk & Asphalt Maintenance

Represents the estimated costs of maintaining the sidewalks and asphalt throughout the District’s Boundary.

Irrigation Repairs

Represents the cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.

General Repairs & Maintenance

Represents estimated costs for general repairs and maintenance of the District’s common areas.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any field category.

Amenity Expenditures

Amenity - Electric

Represents estimated electric charges for the District’s amenity facilities.

Amenity – Water

Represents estimated water charges for the District’s amenity facilities.

Playground Lease

The District has entered into a leasing agreement for playgrounds installed in the community.

Internet

Internet service for use at the Amenity Center.

Pest Control

The District will incur costs for pest control treatments to its amenity facilities.

Janitorial Services

Represents estimated costs to provide janitorial services and supplies for the District’s amenity facilities.

Security Services

Represents the estimated cost of contracting a monthly security service for the District’s amenity facilities.

Pool Maintenance

Represents estimated costs of regular cleaning and treatments of the District’s pool contracted with Resort Pool Services.

Amenity Management

Provides access card issuance through registration, proof of residency, and photo identification. The team also provides keycard troubleshooting for issues and concerns related to access control. Staff reviews security concerns and amenity policy violations via remote camera monitoring on an as-needed basis. Districts are provided electronic communication for District news and direct remote customer service through phone and email directly to the Amenity Access Team.

Amenity Repairs & Maintenance

Represents estimated costs for repairs and maintenance of the District’s amenity facilities.

Hog Trap/Prevention

Represents estimated costs for repairs and maintenance for pest control.

Holiday Decorations

Represents estimated costs for holiday decoration of the District.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.

Other Expenses:

Capital Reserves

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.

North Powerline Road Community Development District Proposed Budget
Capital Reserve Fund

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2024	6/30/24	3 Months	9/30/24	FY2025	

Revenues						
Interest	$	-	$	2,753	$	918	$	3,670	$	2,000	
Carry Forward Surplus	$	74,200	$	-	$	-	$	-	$	92,623	
Total Revenues	$	74,200	$	2,753	$	918	$	3,670	$	94,623	

Expenditures						
Chair Lift Replacement	$	-	$	-	$	-	$	-	$	10,500	
Fountain Replacement	$	-	$	-	$	-	$	-	$	13,500	
Playground Fence	$	-	$	-	$	-	$	-	$	10,000	
Contingency	$	-	$	-	$	-	$	-	$	1,000	
Total Expenditures	$	-	$	-	$	-	$	-	$	35,000	

Other Financing Sources						
Transfer In/(Out)	$	88,953	$	-	$	88,953	$	88,953	$	95,300	
Total Other Sources/(Uses)	$	88,953	$	-	$	88,953	$	88,953	$	95,300	
						
Excess Revenues/(Expenditures)	$	163,153	$	2,753	$	89,871	$	92,623	$	154,923	

North Powerline Road Community Development District Proposed Budget
Series 2020 Debt Service Fund

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2024	6/30/24	3 Months	9/30/24	FY2025	

Revenues						
Assessments	$	712,525	$	716,843	$	-	$	716,843	$	712,525	
Interest	$	-	$	26,003	$	8,668	$	34,670	$	8,000	
Carry Forward Surplus	$	258,989	$	265,949	$	-	$	265,949	$	305,857	
Total Revenues	$	971,513	$  1,008,795	$	8,668	$  1,017,463	$  1,026,381	

Expenditures						
Interest Expense - 11/1	$	225,803	$	225,803	$	-	$	225,803	$	222,391	
Principal Expense - 5/1	$	260,000	$	260,000	$	-	$	260,000	$	270,000	
Interest Expense - 5/1	$	225,803	$	225,803	$	-	$	225,803	$	222,391	
Total Expenditures	$	711,606	$	711,606	$	-	$	711,606	$	714,781	
						
Net Change in Fund Balance	$	259,907	$	297,189	$	8,668	$	305,857	$	311,600	

Interest Expense 11/1/25	 $	218,847 
Total	$	218,847

Maximum Annual	Net Assessment Per	Gross Assessment
Product	Assessable Units	Debt Service	Unit	Per Unit	
Single Family - Phase 1	295	$	357,687	$1,212	$1,304	
Single Family - Phase 2	271	$	354,838	$1,309	$1,408	
	566	$	712,525			

Series 2020 Special Assessment Bonds Amortization Schedule

Date	Balance	Principal	Interest	Total

11/01/23	$
05/01/24	$

12,155,000.00	$
12,155,000.00	$

-	$
260,000.00  $

225,803.13  $
225,803.13  $

709,953.13
-

11/01/24
05/01/25

$
$

11,895,000.00	$
11,895,000.00	$

-	$
270,000.00  $

222,390.63  $
222,390.63  $

708,193.76
-

11/01/25	$
05/01/26	$
11/01/26	$
05/01/27	$
11/01/27	$
05/01/28	$
11/01/28	$
05/01/29	$
11/01/29	$
05/01/30	$
11/01/30	$
05/01/31	$
11/01/31	$
05/01/32	$
11/01/32	$
05/01/33	$
11/01/33	$
05/01/34	$
11/01/34	$
05/01/35	$
11/01/35	$
05/01/36	$
11/01/36	$
05/01/37	$
11/01/37	$
05/01/38	$
11/01/38	$
05/01/39	$
11/01/39	$
05/01/40	$
11/01/40	$
05/01/41	$
11/01/41	$
05/01/42	$
11/01/42	$
05/01/43	$
11/01/43	$
05/01/44	$
11/01/44	$
05/01/45	$
11/01/45	$
05/01/46	$
11/01/46	$
05/01/47	$
11/01/47	$
05/01/48	$
11/01/48	$
05/01/49	$
11/01/49	$
05/01/50	$
11/01/50	$
05/01/51	$

11,625,000.00	$
11,625,000.00	$
11,350,000.00	$
11,350,000.00	$
11,065,000.00	$
11,065,000.00	$
10,770,000.00	$
10,770,000.00	$
10,465,000.00	$
10,465,000.00	$
10,150,000.00	$
10,150,000.00	$
9,825,000.00	$
9,825,000.00	$
9,490,000.00	$
9,490,000.00	$
9,140,000.00	$
9,140,000.00	$
8,780,000.00	$
8,780,000.00	$
8,405,000.00	$
8,405,000.00	$
8,015,000.00	$
8,015,000.00	$
7,610,000.00	$
7,610,000.00	$
7,195,000.00	$
7,195,000.00	$
6,760,000.00	$
6,760,000.00	$
6,310,000.00	$
6,310,000.00	$
5,845,000.00	$
5,845,000.00	$
5,360,000.00	$
5,360,000.00	$
4,855,000.00	$
4,855,000.00	$
4,330,000.00	$
4,330,000.00	$
3,785,000.00	$
3,785,000.00	$
3,215,000.00	$
3,215,000.00	$
2,620,000.00	$
2,620,000.00	$
2,005,000.00	$
2,005,000.00	$
1,365,000.00	$
1,365,000.00	$
695,000.00	$
695,000.00	$

$
275,000.00  $
$
285,000.00  $
$
295,000.00  $
$
305,000.00  $
$
315,000.00  $
$
325,000.00  $
$
335,000.00  $
$
350,000.00  $
$
360,000.00  $
$
375,000.00  $
$
390,000.00  $
$
405,000.00  $
$
415,000.00  $
$
435,000.00  $
$
450,000.00  $
$
465,000.00  $
$
485,000.00  $
$
505,000.00  $
$
525,000.00	$
$
545,000.00	$
$
570,000.00	$
$
595,000.00	$
$
615,000.00	$
$
640,000.00	$
$
670,000.00	$
$
695,000.00	$

218,846.88  $
218,846.88  $
214,550.00  $
214,550.00  $
210,096.88  $
210,096.88  $
205,487.50  $
205,487.50  $
200,721.88  $
200,721.88  $
195,800.00  $
195,800.00  $
189,909.38  $
189,909.38  $
183,837.50  $
183,837.50  $
177,493.75  $
177,493.75  $
170,968.75  $
170,968.75  $
164,171.88  $
164,171.88  $
157,103.13  $
157,103.13  $
149,762.50  $
149,762.50  $
142,240.63  $
142,240.63  $
134,356.25  $
134,356.25  $
126,200.00  $
126,200.00  $
116,900.00  $
116,900.00  $
107,200.00  $
107,200.00  $
97,100.00  $
97,100.00  $
86,600.00  $
86,600.00  $
75,700.00  $
75,700.00  $
64,300.00  $
64,300.00  $
52,400.00  $
52,400.00  $
40,100.00  $
40,100.00  $
27,300.00  $
27,300.00  $
13,900.00  $
13,900.00  $

711,237.51
- 708,396.88
- 709,646.88
- 710,584.38
- 711,209.38
- 711,521.88
- 710,709.38
- 708,746.88
- 711,331.25
- 708,462.50
- 710,140.63
- 711,275.01
- 711,865.63
- 707,003.13
- 711,596.88
- 710,556.25
- 708,100.00
- 709,100.00
- 709,300.00
- 708,700.00
- 707,300.00
- 710,000.00
- 711,700.00
- 707,500.00
- 707,400.00
- 711,200.00
708,900.00

$	12,155,000.00  $	7,942,481.34  $	20,581,631.34

Proposed Budget
Series 2022 Debt Service Fund

Adopted Budget
Description	FY2024	Actuals Thru 6/30/24	Projected Next
3 Months	Total Thru 9/30/24	Proposed Budget FY2025	

Revenues						
Assessments	$	649,797	$	543,979	$	105,817	$	649,797	$	533,100	
Assessments - Prepayments	$	-	$	99,533	$	-	$	99,533	$	-	
Interest	$	-	$	45,287	$	15,096	$	60,383	$	30,000	
Carry Forward Surplus	$	281,620	$  1,916,717	$	-	$  1,916,717	$	426,912	
Total Revenues	$	931,416	$ 2,605,517	$	120,913	$ 2,726,430	$	990,012	

Expenditures						
Interest Expense - 11/1	$	256,966	$	256,966	$	-	$	256,966	$	206,778	
Special Call - 11/1	$	-	$  1,605,000	$	-	$  1,605,000	$	-	
Principal Expense - 5/1	$	135,000	$	115,000	$	-	$	115,000	$	115,000	
Interest Expense - 5/1	$	256,966	$	212,553	$	-	$	212,553	$	206,778	
Special Call - 08/1	$	-	$	-	$	110,000	$	110,000	$	-	
Total Expenditures	$	648,931	$ 2,189,519	$	110,000	$ 2,299,519	$	528,556	
						
Net Change in Fund Balance	$	282,485	$	415,999	$	10,913	$	426,912	$	461,455	

Interest Expense - 11/1	 $	204,047 
Total	$	204,047

Maximum Annual	Net Assessment Per	Gross Assessment
Product	Assessable Units	Debt Service	Unit	Per Unit	
Townhomes - Phase 3	284	$	241,400.40	$	850.00	$913.98	
Townhomes - Phase 3	16	$	13,600.02	$	850.00	$913.98	
Single Family - Phase 3	8	$	10,799.98	$	1,350.00	$1,451.61	
Single Family - Phase 4	162	$	267,299.47	$	1,650.00	$1,774.19	
	470	$	533,100			

Date	Balance	Principal	Interest	Total

11/01/24	$	7,460,000.00	$	-	$	206,778.13	$	206,778.13	
05/01/25	$	7,460,000.00	$	115,000.00	$	206,778.13	$	-	
11/01/25	$	7,345,000.00	$	-	$	204,046.88	$	525,825.00	
05/01/26	$	7,345,000.00	$	125,000.00	$	204,046.88		
11/01/26	$	7,220,000.00	$	-	$	201,078.13	$	530,125.00	
05/01/27	$	7,220,000.00	$	130,000.00	$	201,078.13		
11/01/27	$	7,090,000.00	$	-	$	197,990.63	$	529,068.75	
05/01/28	$	7,090,000.00	$	135,000.00	$	197,990.63		
11/01/28	$	6,955,000.00	$	-	$	194,446.88	$	527,437.51	
05/01/29	$	6,955,000.00	$	145,000.00	$	194,446.88		
11/01/29	$	6,810,000.00	$	-	$	190,640.63	$	530,087.50	
05/01/30	$	6,810,000.00	$	150,000.00	$	190,640.63		
11/01/30	$	6,660,000.00	$	-	$	186,703.13	$	527,343.75	
05/01/31	$	6,660,000.00	$	160,000.00	$	186,703.13		
11/01/31	$	6,500,000.00	$	-	$	182,503.13	$	529,206.25	
05/01/32	$	6,500,000.00	$	165,000.00	$	182,503.13		
11/01/32	$	6,335,000.00	$	-	$	178,171.88	$	525,675.00	
05/01/33	$	6,335,000.00	$	175,000.00	$	178,171.88		
11/01/33	$	6,160,000.00	$	-	$	173,250.00	$	526,421.88	
05/01/34	$	6,160,000.00	$	185,000.00	$	173,250.00		
11/01/34	$	5,975,000.00	$	-	$	168,046.88	$	526,296.88	
05/01/35	$	5,975,000.00	$	200,000.00	$	168,046.88		
11/01/35	$	5,775,000.00	$	-	$	162,421.88	$	530,468.75	
05/01/36	$	5,775,000.00	$	210,000.00	$	162,421.88		
11/01/36	$	5,565,000.00	$	-	$	156,515.63	$	528,937.50	
05/01/37	$	5,565,000.00	$	220,000.00	$	156,515.63		
11/01/37	$	5,345,000.00	$	-	$	150,328.13	$	526,843.75	
05/01/38	$	5,345,000.00	$	235,000.00	$	150,328.13		

Date		Balance		Principal	Interest	Total	
11/01/38	$	5,110,000.00	$	-	$	143,718.75	$	529,046.88	
05/01/39	$	5,110,000.00	$	245,000.00	$	143,718.75		
11/01/39	$	4,865,000.00	$	-	$	136,828.13	$	525,546.88	
05/01/40	$	4,865,000.00	$	260,000.00	$	136,828.13		
11/01/40	$	4,605,000.00	$	-	$	129,515.63	$	526,343.75	
05/01/41	$	4,605,000.00	$	275,000.00	$	129,515.63		
11/01/41	$	4,330,000.00	$	-	$	121,781.25	$	526,296.88	
05/01/42	$	4,330,000.00	$	295,000.00	$	121,781.25		
11/01/42	$	4,035,000.00	$	-	$	113,484.38	$	530,265.63	
05/01/43	$	4,035,000.00	$	310,000.00	$	113,484.38		
11/01/43	$	3,725,000.00	$	-	$	104,765.63	$	528,250.00	
05/01/44	$	3,725,000.00	$	325,000.00	$	104,765.63		
11/01/44	$	3,400,000.00	$	-	$	95,625.00	$	525,390.63	
05/01/45	$	3,400,000.00	$	345,000.00	$	95,625.00		
11/01/45	$	3,055,000.00	$	-	$	85,921.88	$	526,546.88	
05/01/46	$	3,055,000.00	$	365,000.00	$	85,921.88		
11/01/46	$	2,690,000.00	$	-	$	75,656.25	$	526,578.13	
05/01/47	$	2,690,000.00	$	385,000.00	$	75,656.25		
11/01/47	$	2,305,000.00	$	-	$	64,828.13	$	525,484.38	
05/01/48	$	2,305,000.00	$	410,000.00	$	64,828.13		
11/01/48	$	1,895,000.00	$	-	$	53,296.88	$	528,125.00	
05/01/49	$	1,895,000.00	$	435,000.00	$	53,296.88		
11/01/49	$	1,460,000.00	$	-	$	41,062.50	$	529,359.38	
05/01/50	$	1,460,000.00	$	460,000.00	$	41,062.50		
11/01/50	$	1,000,000.00	$	-	$	28,125.00	$	529,187.50	
05/01/51	$	1,000,000.00	$	485,000.00	$	28,125.00		
11/01/51	$	515,000.00	$	-	$	14,484.38	$	527,609.38	
05/01/52	$	515,000.00	$	515,000.00	$	14,484.38	$	529,484.38	
			$	7,460,000.00	$	7,524,031.26	$	14,984,031.26	

Section B

Section 1

RESOLUTION 2024-09
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2024/2025; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the North Powerline Road Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and

WHEREAS, the District is located in Polk County, Florida (“County”); and
WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the fiscal year beginning October 1, 2024 and ending September 30, 2025 (“Fiscal Year 2024/2025”), attached hereto as Exhibit “A;” and
WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and

WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and

WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and

WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Adopted Budget; and

WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2024/2025; and
WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and
WHEREAS, it is in the best interests of the District to adopt the assessment roll (“Assessment Roll”) attached to this Resolution as Exhibit “B,” and to certify the portion of the Assessment Roll related to certain developed property (“Tax Roll Property”) to the County Tax Collector pursuant to the Uniform

Method and to directly collect the portion of the Assessment Roll relating to the remaining property (“Direct Collect Property”), all as set forth in Exhibit “B;” and

WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll adopted herein, including that portion certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. BENEFIT & ALLOCATION FINDINGS. The provision of the services, facilities, and operations as described in Exhibit “A” confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands is shown in Exhibits “A” and “B,” and is hereby found to be fair and reasonable.

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 170, 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District and in accordance with Exhibits “A” and “B.” The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution.

SECTION 3.	Collection and Enforcement; Penalties; Interest.

Tax Roll Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Tax Roll Property shall be collected at the same time and in the same manner as County taxes in accordance with the Uniform Method, as set forth in Exhibits “A” and “B.”

Direct Bill Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Direct Collect Property shall be collected directly by the District in accordance with Florida law, as set forth in Exhibits “A” and “B.” Assessments directly collected by the District are due in full on December 1, 2024; provided, however, that, to the extent permitted by law, the assessments due may be paid in several partial, deferred payments and according to the following schedule: 50% due no later than October 1, 2024, 25% due no later than February 1, 2025 and 25% due no later than May 1, 2025. In the event that an assessment payment is not made in accordance with the schedule stated above, the whole assessment – including any remaining partial, deferred payments for Fiscal Year 2024/2025, shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent assessments shall accrue at the rate of any bonds secured by the assessments, or at the statutory prejudgment interest rate, as applicable. In the event an assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170, Florida Statutes, or other applicable law to collect and enforce the whole assessment, as set forth herein.

Future Collection Methods. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.
SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit “B,” is hereby certified for collection. That portion of the Assessment Roll which includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.

SECTION 5. Assessment Roll Amendment. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution, and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.
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 upon the passage and adoption of this Resolution by the Board.

PASSED AND ADOPTED THIS 6TH DAY OF AUGUST 2024.
ATTEST:	NORTH POWERLINE ROAD
COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By:	 Its:	

Exhibit A:	Budget
Exhibit B:	Assessment Roll (Uniform Method) (Phase 1, Phase 2, Phase 3, and Phase 4 Lands) Assessment Roll (Direct Collect) (Unplatted Lands)

North Powerline Road
Community Development District

Proposed Budget
FY2025

6M3

Table of Contents

1-2	General Fund	

3-7	

General Fund Narrative	

8	

Capital Reserve Fund	

9	

Series 2020 Debt Service Fund	

10	

Series 2020 Amortization Schedule	

11	

Series 2022 Debt Service Fund	

12-13	

Series 2022 Amortization Schedule	

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2024	6/30/24	3 Months	9/30/24	FY2025	

Revenues						
Assessments - Roll	$	632,269	$	636,102	$	-	$	636,102	$	887,027	
Assessments - Direct	$	105,677	$	52,838	$	52,838	$	105,677	$	-	
Boundary Amendment Contributions	$	-	$	12,564	$	-	$	12,564	$	-	
Interest	$	-	$	57	$	-	$	57	$	-	
Lease Proceeds	$	-	$	130,999	$	-	$	130,999	$	-	
Miscellaneous	$	-	$	250	$	-	$	250	$	-	
Total Revenues	$	737,946	$	832,811	$	52,838	$	885,649	$	887,027	

Expenditures						
Administrative
Supervisor Fees	
$	12,000	
$	4,000	
$	3,000	
$	7,000	
$	12,000	
Engineering	$	20,000	$	340	$	600	$	940	$	17,500	
Attorney	$	30,000	$	15,907	$	5,302	$	21,210	$	30,000	
Annual Audit	$	5,500	$	-	$	5,500	$	5,500	$	5,600	
Assessment Administration	$	6,500	$	6,500	$	-	$	6,500	$	8,500	
Arbitrage	$	1,350	$	450	$	900	$	1,350	$	2,250	
Dissemination	$	7,000	$	5,500	$	2,000	$	7,500	$	9,000	
Trustee Fees	$	12,500	$	8,081	$	-	$	8,081	$	20,205	
Management Fees	$	40,000	$	30,000	$	10,000	$	40,000	$	45,000	
Information Technology	$	1,890	$	1,418	$	473	$	1,890	$	1,985	
Website Maintenance	$	1,260	$	945	$	315	$	1,260	$	1,323	
Postage & Delivery	$	1,000	$	929	$	310	$	1,239	$	1,000	
Insurance	$	7,687	$	6,371	$	-	$	6,371	$	8,840	
Copies	$	1,000	$	63	$	25	$	88	$	500	
Legal Advertising	$	10,000	$	8,829	$	2,894	$	11,723	$	10,000	
Other Current Charges	$	5,000	$	364	$	165	$	529	$	2,500	
Boundary Amendment Expenses	$	-	$	8,767	$	-	$	8,767	$	-	
Office Supplies	$	625	$	22	$	15	$	37	$	250	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	163,487	$	98,662	$	31,499	$	130,161	$	176,627	

	Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2024	6/30/24	3 Months	9/30/24	FY2025	

Operations & Maintenance						
Field Expenditures						
Property Insurance	$	20,000	$	19,777	$	-	$	19,777	$	27,500	
Field Management	$	16,538	$	12,404	$	4,134	$	16,538	$	20,000	
Landscape Maintenance	$	100,000	$	59,255	$	19,752	$	79,007	$	160,000	
Landscape Replacement	$	25,000	$	4,066	$	1,500	$	5,566	$	25,000	
Lake Maintenance	$	21,600	$	8,262	$	2,754	$	11,016	$	15,204	
Fountain Maintenance	$	1,800	$	150	$	600	$	750	$	1,800	
Streetlights	$	75,000	$	83,408	$	27,803	$	111,211	$	112,000	
Electric	$	7,500	$	6,017	$	2,006	$	8,023	$	9,000	
Water & Sewer	$	2,400	$	137	$	225	$	362	$	2,400	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Irrigation Repairs	$	5,000	$	5,015	$	1,672	$	6,687	$	5,000	
General Repairs & Maintenance	$	15,000	$	4,789	$	1,596	$	6,385	$	20,000	
Contingency	$	7,500	$	3,965	$	1,500	$	5,465	$	7,500	
Subtotal Field Expenditures	$	299,838	$	207,245	$	64,791	$	272,036	$	407,904	

Amenity Expenditures						
Amenity - Electric	$	16,800	$	11,243	$	5,622	$	16,865	$	18,000	
Amenity - Water	$	4,000	$	2,374	$	791	$	3,165	$	4,000	
Playground Lease	$	53,688	$	36,757	$	16,316	$	53,073	$	53,688	
Internet	$	2,000	$	963	$	330	$	1,293	$	2,000	
Pest Control	$	630	$	360	$	720	$	1,080	$	648	
Janitorial Services	$	10,800	$	6,525	$	2,175	$	8,700	$	14,060	
Security Services	$	34,000	$	23,320	$	7,773	$	31,093	$	34,000	
Pool Maintenance	$	36,000	$	26,955	$	8,985	$	35,940	$	33,300	
Amenity Management	$	5,250	$	3,938	$	1,313	$	5,250	$	15,000	
Amenity Repairs & Maintenance	$	15,000	$	6,020	$	2,007	$	8,027	$	12,500	
Hog Trap	$	-	$	-	$	-	$	-	$	5,000	
Holiday Decorations	$	-	$	-	$	-	$	-	$	7,500	
Contingency	$	7,500  $	4,625	$	2,875	$	7,500	$	7,500	
Capital Outlay	$	-	$	65,500	$	-	$	65,500	$	-	
Subtotal Amenity Expenditures	$	185,668  $	188,579	$	48,907	$	237,486	$	207,196	

Total Operations & Maintenance	$	485,506  $	395,824  $	113,699  $	509,522  $	615,100

Other Expenditures		
Capital Reserves	$	88,953	$	-	$	88,953	$	88,953	$	95,300	
Total Other Expenditures	$	88,953	$	-	$	88,953	$	88,953	$	95,300	

Excess Revenues/(Expenditures)	$	-	$	338,325  $	(181,312)  $	157,013  $	-

Total Expenditures	$	737,946  $	494,486  $	234,150  $	728,636  $	887,027

Product	

ERU's	
Assessable Units	

ERU/Unit	

Net Total	
FY2025 Net Per Unit	
FY2025 Gross Per Unit	
FY2024 Gross Per Unit	FY2025
Increase/ (Decrease)	
Phase 1 - Tax Roll	295.00	295	1.00	$236,943.91	$803.20	$863.66	$707.45	$156.21	
Phase 2 - Tax Roll	271.00	271	1.00	$217,667.12	$803.20	$863.66	$707.45	$156.21	
Phase 3 - Direct - Platted	8.00	8	1.00	$6,425.60	$803.20	$863.66	$707.45	$156.21	
Phase 3 - Direct - Townhomes	225.00	300	0.75	$180,719.93	$602.40	$647.74	$530.59	$117.16	
Phase 4 - Tax Roll - Single Family	162.00	162	1.00	$130,118.35	$803.20	$863.66	$169.84	$693.82	
Phase 5 - Direct - Unplatted	87.07	532	0.16	$69,932.85	$131.45	$141.35	$147.65	($6.31)	
Phase 6 - Direct - Unplatted	56.30	344	0.16	$45,219.74	$131.45	$141.35	$147.65	($6.31)	
	1104.37	1912		$887,027.49					

Revenues:

Assessments

The District will levy a non-ad valorem assessment on all the assessable property within the District in order to pay for operating expenditures during the fiscal year.

Expenditures:

General & Administrative:

Supervisor Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed
$4,800 per year paid to each Supervisor for the time devoted to District business and meetings.

Engineering

The District's engineer will be providing general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel will be providing general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis. The District has contracted DiBartolomeo, McBee, Hartley & Barnes, P.A.

Assessment Administration

The District will contract to levy and administer the collection of non-ad valorem assessment on all assessable property within the District. The District has contracted with Governmental Management Services – Central Florida LLC.

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its Series 2020, Series 2022 bond, and one other anticipated bond issuance.

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon the Series 2020, Series 2022 bonds and one other anticipated bond issuance. The District is contracted with Governmental Management Services – Central Florida LLC.

Trustee Fees

The District will incur trustee related costs with the issuance of its issued bonds with US Bank.

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.

Information Technology

Represents costs with Governmental Management Services – Central Florida LLC related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, security, accounting software, etc.

Website Maintenance

Represents the costs with Governmental Management Services – Central Florida LLC associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc.

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverages with Florida Insurance Alliance.

Copies

Printing and binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes, etc.

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.

Other Current Charges

Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Florida Department of Economic Opportunity for
$175. This is the only expense under this category for the District.

Operations & Maintenance:

Field Expenditures

Property Insurance

The District’s property insurance coverages.

Field Management

Represents the costs of contracting services with Governmental Management Services – Central Florida LLC to provide onsite field management of contracts for the District such as landscape and lake maintenance. Services can include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Landscape Maintenance

Represents the maintenance of the landscaping within the common areas of the District after the installation of landscape material has been completed. The District has contracted with Prince & Sons, Inc. to provide these services.

Landscape Replacement

Represents the estimated cost of replacing landscaping within the common areas of the District.

Lake Maintenance

Represents the cost of contracting aquatic weed control services that maintain the lakes located within the District.

Streetlights

Represents the cost to maintain street lights within the District Boundaries that are expected to be in place throughout the fiscal year.

Electric

Represents current and estimated electric charges of common areas throughout the District.

Water & Sewer

Represents current and estimated costs for water and refuse services provided for common areas throughout the District.

Sidewalk & Asphalt Maintenance

Represents the estimated costs of maintaining the sidewalks and asphalt throughout the District’s Boundary.

Irrigation Repairs

Represents the cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.

General Repairs & Maintenance

Represents estimated costs for general repairs and maintenance of the District’s common areas.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any field category.

Amenity Expenditures

Amenity - Electric

Represents estimated electric charges for the District’s amenity facilities.

Amenity – Water

Represents estimated water charges for the District’s amenity facilities.

Playground Lease

The District has entered into a leasing agreement for playgrounds installed in the community.

Internet

Internet service for use at the Amenity Center.

Pest Control

The District will incur costs for pest control treatments to its amenity facilities.

Janitorial Services

Represents estimated costs to provide janitorial services and supplies for the District’s amenity facilities.

Security Services

Represents the estimated cost of contracting a monthly security service for the District’s amenity facilities.

Pool Maintenance

Represents estimated costs of regular cleaning and treatments of the District’s pool contracted with Resort Pool Services.

Amenity Management

Provides access card issuance through registration, proof of residency, and photo identification. The team also provides keycard troubleshooting for issues and concerns related to access control. Staff reviews security concerns and amenity policy violations via remote camera monitoring on an as-needed basis. Districts are provided electronic communication for District news and direct remote customer service through phone and email directly to the Amenity Access Team.

Amenity Repairs & Maintenance

Represents estimated costs for repairs and maintenance of the District’s amenity facilities.

Hog Trap/Prevention

Represents estimated costs for repairs and maintenance for pest control.

Holiday Decorations

Represents estimated costs for holiday decoration of the District.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.

Other Expenses:

Capital Reserves

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.

North Powerline Road Community Development District Proposed Budget
Capital Reserve Fund

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2024	6/30/24	3 Months	9/30/24	FY2025	

Revenues						
Interest	$	-	$	2,753	$	918	$	3,670	$	2,000	
Carry Forward Surplus	$	74,200	$	-	$	-	$	-	$	92,623	
Total Revenues	$	74,200	$	2,753	$	918	$	3,670	$	94,623	

Expenditures						
Chair Lift Replacement	$	-	$	-	$	-	$	-	$	10,500	
Fountain Replacement	$	-	$	-	$	-	$	-	$	13,500	
Playground Fence	$	-	$	-	$	-	$	-	$	10,000	
Contingency	$	-	$	-	$	-	$	-	$	1,000	
Total Expenditures	$	-	$	-	$	-	$	-	$	35,000	

Other Financing Sources						
Transfer In/(Out)	$	88,953	$	-	$	88,953	$	88,953	$	95,300	
Total Other Sources/(Uses)	$	88,953	$	-	$	88,953	$	88,953	$	95,300	
						
Excess Revenues/(Expenditures)	$	163,153	$	2,753	$	89,871	$	92,623	$	154,923	

North Powerline Road Community Development District Proposed Budget
Series 2020 Debt Service Fund

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2024	6/30/24	3 Months	9/30/24	FY2025	

Revenues						
Assessments	$	712,525	$	716,843	$	-	$	716,843	$	712,525	
Interest	$	-	$	26,003	$	8,668	$	34,670	$	8,000	
Carry Forward Surplus	$	258,989	$	265,949	$	-	$	265,949	$	305,857	
Total Revenues	$	971,513	$  1,008,795	$	8,668	$  1,017,463	$  1,026,381	

Expenditures						
Interest Expense - 11/1	$	225,803	$	225,803	$	-	$	225,803	$	222,391	
Principal Expense - 5/1	$	260,000	$	260,000	$	-	$	260,000	$	270,000	
Interest Expense - 5/1	$	225,803	$	225,803	$	-	$	225,803	$	222,391	
Total Expenditures	$	711,606	$	711,606	$	-	$	711,606	$	714,781	
						
Net Change in Fund Balance	$	259,907	$	297,189	$	8,668	$	305,857	$	311,600	

Interest Expense 11/1/25	 $	218,847 
Total	$	218,847

Maximum Annual	Net Assessment Per	Gross Assessment
Product	Assessable Units	Debt Service	Unit	Per Unit	
Single Family - Phase 1	295	$	357,687	$1,212	$1,304	
Single Family - Phase 2	271	$	354,838	$1,309	$1,408	
	566	$	712,525			

Series 2020 Special Assessment Bonds Amortization Schedule

Date	Balance	Principal	Interest	Total

11/01/23	$
05/01/24	$

12,155,000.00	$
12,155,000.00	$

-	$
260,000.00  $

225,803.13  $
225,803.13  $

709,953.13
-

11/01/24
05/01/25

$
$

11,895,000.00	$
11,895,000.00	$

-	$
270,000.00  $

222,390.63  $
222,390.63  $

708,193.76
-

11/01/25	$
05/01/26	$
11/01/26	$
05/01/27	$
11/01/27	$
05/01/28	$
11/01/28	$
05/01/29	$
11/01/29	$
05/01/30	$
11/01/30	$
05/01/31	$
11/01/31	$
05/01/32	$
11/01/32	$
05/01/33	$
11/01/33	$
05/01/34	$
11/01/34	$
05/01/35	$
11/01/35	$
05/01/36	$
11/01/36	$
05/01/37	$
11/01/37	$
05/01/38	$
11/01/38	$
05/01/39	$
11/01/39	$
05/01/40	$
11/01/40	$
05/01/41	$
11/01/41	$
05/01/42	$
11/01/42	$
05/01/43	$
11/01/43	$
05/01/44	$
11/01/44	$
05/01/45	$
11/01/45	$
05/01/46	$
11/01/46	$
05/01/47	$
11/01/47	$
05/01/48	$
11/01/48	$
05/01/49	$
11/01/49	$
05/01/50	$
11/01/50	$
05/01/51	$

11,625,000.00	$
11,625,000.00	$
11,350,000.00	$
11,350,000.00	$
11,065,000.00	$
11,065,000.00	$
10,770,000.00	$
10,770,000.00	$
10,465,000.00	$
10,465,000.00	$
10,150,000.00	$
10,150,000.00	$
9,825,000.00	$
9,825,000.00	$
9,490,000.00	$
9,490,000.00	$
9,140,000.00	$
9,140,000.00	$
8,780,000.00	$
8,780,000.00	$
8,405,000.00	$
8,405,000.00	$
8,015,000.00	$
8,015,000.00	$
7,610,000.00	$
7,610,000.00	$
7,195,000.00	$
7,195,000.00	$
6,760,000.00	$
6,760,000.00	$
6,310,000.00	$
6,310,000.00	$
5,845,000.00	$
5,845,000.00	$
5,360,000.00	$
5,360,000.00	$
4,855,000.00	$
4,855,000.00	$
4,330,000.00	$
4,330,000.00	$
3,785,000.00	$
3,785,000.00	$
3,215,000.00	$
3,215,000.00	$
2,620,000.00	$
2,620,000.00	$
2,005,000.00	$
2,005,000.00	$
1,365,000.00	$
1,365,000.00	$
695,000.00	$
695,000.00	$

$
275,000.00  $
$
285,000.00  $
$
295,000.00  $
$
305,000.00  $
$
315,000.00  $
$
325,000.00  $
$
335,000.00  $
$
350,000.00  $
$
360,000.00  $
$
375,000.00  $
$
390,000.00  $
$
405,000.00  $
$
415,000.00  $
$
435,000.00  $
$
450,000.00  $
$
465,000.00  $
$
485,000.00  $
$
505,000.00  $
$
525,000.00	$
$
545,000.00	$
$
570,000.00	$
$
595,000.00	$
$
615,000.00	$
$
640,000.00	$
$
670,000.00	$
$
695,000.00	$

218,846.88  $
218,846.88  $
214,550.00  $
214,550.00  $
210,096.88  $
210,096.88  $
205,487.50  $
205,487.50  $
200,721.88  $
200,721.88  $
195,800.00  $
195,800.00  $
189,909.38  $
189,909.38  $
183,837.50  $
183,837.50  $
177,493.75  $
177,493.75  $
170,968.75  $
170,968.75  $
164,171.88  $
164,171.88  $
157,103.13  $
157,103.13  $
149,762.50  $
149,762.50  $
142,240.63  $
142,240.63  $
134,356.25  $
134,356.25  $
126,200.00  $
126,200.00  $
116,900.00  $
116,900.00  $
107,200.00  $
107,200.00  $
97,100.00  $
97,100.00  $
86,600.00  $
86,600.00  $
75,700.00  $
75,700.00  $
64,300.00  $
64,300.00  $
52,400.00  $
52,400.00  $
40,100.00  $
40,100.00  $
27,300.00  $
27,300.00  $
13,900.00  $
13,900.00  $

711,237.51
- 708,396.88
- 709,646.88
- 710,584.38
- 711,209.38
- 711,521.88
- 710,709.38
- 708,746.88
- 711,331.25
- 708,462.50
- 710,140.63
- 711,275.01
- 711,865.63
- 707,003.13
- 711,596.88
- 710,556.25
- 708,100.00
- 709,100.00
- 709,300.00
- 708,700.00
- 707,300.00
- 710,000.00
- 711,700.00
- 707,500.00
- 707,400.00
- 711,200.00
708,900.00

$	12,155,000.00  $	7,942,481.34  $	20,581,631.34

Proposed Budget
Series 2022 Debt Service Fund

Adopted Budget
Description	FY2024	Actuals Thru 6/30/24	Projected Next
3 Months	Total Thru 9/30/24	Proposed Budget FY2025	

Revenues						
Assessments	$	649,797	$	543,979	$	105,817	$	649,797	$	533,100	
Assessments - Prepayments	$	-	$	99,533	$	-	$	99,533	$	-	
Interest	$	-	$	45,287	$	15,096	$	60,383	$	30,000	
Carry Forward Surplus	$	281,620	$  1,916,717	$	-	$  1,916,717	$	426,912	
Total Revenues	$	931,416	$ 2,605,517	$	120,913	$ 2,726,430	$	990,012	

Expenditures						
Interest Expense - 11/1	$	256,966	$	256,966	$	-	$	256,966	$	206,778	
Special Call - 11/1	$	-	$  1,605,000	$	-	$  1,605,000	$	-	
Principal Expense - 5/1	$	135,000	$	115,000	$	-	$	115,000	$	115,000	
Interest Expense - 5/1	$	256,966	$	212,553	$	-	$	212,553	$	206,778	
Special Call - 08/1	$	-	$	-	$	110,000	$	110,000	$	-	
Total Expenditures	$	648,931	$ 2,189,519	$	110,000	$ 2,299,519	$	528,556	
						
Net Change in Fund Balance	$	282,485	$	415,999	$	10,913	$	426,912	$	461,455	

Interest Expense - 11/1	 $	204,047 
Total	$	204,047

Maximum Annual	Net Assessment Per	Gross Assessment
Product	Assessable Units	Debt Service	Unit	Per Unit	
Townhomes - Phase 3	284	$	241,400.40	$	850.00	$913.98	
Townhomes - Phase 3	16	$	13,600.02	$	850.00	$913.98	
Single Family - Phase 3	8	$	10,799.98	$	1,350.00	$1,451.61	
Single Family - Phase 4	162	$	267,299.47	$	1,650.00	$1,774.19	
	470	$	533,100			

Date	Balance	Principal	Interest	Total

11/01/24	$	7,460,000.00	$	-	$	206,778.13	$	206,778.13	
05/01/25	$	7,460,000.00	$	115,000.00	$	206,778.13	$	-	
11/01/25	$	7,345,000.00	$	-	$	204,046.88	$	525,825.00	
05/01/26	$	7,345,000.00	$	125,000.00	$	204,046.88		
11/01/26	$	7,220,000.00	$	-	$	201,078.13	$	530,125.00	
05/01/27	$	7,220,000.00	$	130,000.00	$	201,078.13		
11/01/27	$	7,090,000.00	$	-	$	197,990.63	$	529,068.75	
05/01/28	$	7,090,000.00	$	135,000.00	$	197,990.63		
11/01/28	$	6,955,000.00	$	-	$	194,446.88	$	527,437.51	
05/01/29	$	6,955,000.00	$	145,000.00	$	194,446.88		
11/01/29	$	6,810,000.00	$	-	$	190,640.63	$	530,087.50	
05/01/30	$	6,810,000.00	$	150,000.00	$	190,640.63		
11/01/30	$	6,660,000.00	$	-	$	186,703.13	$	527,343.75	
05/01/31	$	6,660,000.00	$	160,000.00	$	186,703.13		
11/01/31	$	6,500,000.00	$	-	$	182,503.13	$	529,206.25	
05/01/32	$	6,500,000.00	$	165,000.00	$	182,503.13		
11/01/32	$	6,335,000.00	$	-	$	178,171.88	$	525,675.00	
05/01/33	$	6,335,000.00	$	175,000.00	$	178,171.88		
11/01/33	$	6,160,000.00	$	-	$	173,250.00	$	526,421.88	
05/01/34	$	6,160,000.00	$	185,000.00	$	173,250.00		
11/01/34	$	5,975,000.00	$	-	$	168,046.88	$	526,296.88	
05/01/35	$	5,975,000.00	$	200,000.00	$	168,046.88		
11/01/35	$	5,775,000.00	$	-	$	162,421.88	$	530,468.75	
05/01/36	$	5,775,000.00	$	210,000.00	$	162,421.88		
11/01/36	$	5,565,000.00	$	-	$	156,515.63	$	528,937.50	
05/01/37	$	5,565,000.00	$	220,000.00	$	156,515.63		
11/01/37	$	5,345,000.00	$	-	$	150,328.13	$	526,843.75	
05/01/38	$	5,345,000.00	$	235,000.00	$	150,328.13		

Date		Balance		Principal	Interest	Total	
11/01/38	$	5,110,000.00	$	-	$	143,718.75	$	529,046.88	
05/01/39	$	5,110,000.00	$	245,000.00	$	143,718.75		
11/01/39	$	4,865,000.00	$	-	$	136,828.13	$	525,546.88	
05/01/40	$	4,865,000.00	$	260,000.00	$	136,828.13		
11/01/40	$	4,605,000.00	$	-	$	129,515.63	$	526,343.75	
05/01/41	$	4,605,000.00	$	275,000.00	$	129,515.63		
11/01/41	$	4,330,000.00	$	-	$	121,781.25	$	526,296.88	
05/01/42	$	4,330,000.00	$	295,000.00	$	121,781.25		
11/01/42	$	4,035,000.00	$	-	$	113,484.38	$	530,265.63	
05/01/43	$	4,035,000.00	$	310,000.00	$	113,484.38		
11/01/43	$	3,725,000.00	$	-	$	104,765.63	$	528,250.00	
05/01/44	$	3,725,000.00	$	325,000.00	$	104,765.63		
11/01/44	$	3,400,000.00	$	-	$	95,625.00	$	525,390.63	
05/01/45	$	3,400,000.00	$	345,000.00	$	95,625.00		
11/01/45	$	3,055,000.00	$	-	$	85,921.88	$	526,546.88	
05/01/46	$	3,055,000.00	$	365,000.00	$	85,921.88		
11/01/46	$	2,690,000.00	$	-	$	75,656.25	$	526,578.13	
05/01/47	$	2,690,000.00	$	385,000.00	$	75,656.25		
11/01/47	$	2,305,000.00	$	-	$	64,828.13	$	525,484.38	
05/01/48	$	2,305,000.00	$	410,000.00	$	64,828.13		
11/01/48	$	1,895,000.00	$	-	$	53,296.88	$	528,125.00	
05/01/49	$	1,895,000.00	$	435,000.00	$	53,296.88		
11/01/49	$	1,460,000.00	$	-	$	41,062.50	$	529,359.38	
05/01/50	$	1,460,000.00	$	460,000.00	$	41,062.50		
11/01/50	$	1,000,000.00	$	-	$	28,125.00	$	529,187.50	
05/01/51	$	1,000,000.00	$	485,000.00	$	28,125.00		
11/01/51	$	515,000.00	$	-	$	14,484.38	$	527,609.38	
05/01/52	$	515,000.00	$	515,000.00	$	14,484.38	$	529,484.38	
			$	7,460,000.00	$	7,524,031.26	$	14,984,031.26	

North Powerline Road CDD
FY 25 Assessment Roll

PARCEL ID	Units	FY 24 O&M	FY 25 O&M	SERIES 2020
DEBT	SERIES 2022
DEBT	Total	
272634710501000010	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000020	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000030	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000040	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000050	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000060	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000070	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000080	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000090	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000100	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000110	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000120	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000130	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000140	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000150	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000160	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000170	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000180	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000190	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000200	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000210	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000220	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000230	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000240	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000250	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000260	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000270	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000280	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000290	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000300	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000310	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000320	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000330	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000340	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000350	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000360	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000370	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000380	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000390	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000400	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000410	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000420	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000430	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000440	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000450	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000460	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000470	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000480	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000490	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000500	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000510	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000520	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000530	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000540	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000550	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000560	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000570	1	$707.45	$863.66	$1,303.76		$2,167.42	

PARCEL ID	Units	FY 24 O&M	FY 25 O&M	SERIES 2020 DEBT	SERIES 2022 DEBT	Total	
272634710501000580	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000590	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000600	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000610	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000620	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000630	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000640	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000650	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000660	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000670	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000680	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000690	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000700	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000710	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000720	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000730	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000740	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000750	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000760	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000770	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000780	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000790	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000800	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000810	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000820	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000830	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000840	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000850	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000860	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000870	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000880	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000890	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000900	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000910	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000920	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000930	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000940	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000950	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000960	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000970	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000980	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501000990	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001000	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001010	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001020	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001030	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001040	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001050	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001060	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001070	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001080	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001090	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001100	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001110	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001120	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001130	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001140	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001150	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001160	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001170	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001180	1	$707.45	$863.66	$1,303.76		$2,167.42	

PARCEL ID	Units	FY 24 O&M	FY 25 O&M	SERIES 2020 DEBT	SERIES 2022 DEBT	Total	
272634710501001190	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001200	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001210	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001220	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001230	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001240	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001250	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001260	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001270	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001280	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001290	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001300	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001310	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001320	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001330	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001340	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001350	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001360	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001370	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001380	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001390	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001400	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001410	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001420	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001430	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001440	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001450	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001460	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001470	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001480	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001490	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001500	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001510	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001520	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001530	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001540	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001550	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001560	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001570	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001580	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001590	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001600	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001610	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001620	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001630	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001640	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001650	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001660	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001670	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001680	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001690	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001700	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001710	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001720	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001730	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001740	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001750	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001760	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001770	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001780	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001790	1	$707.45	$863.66	$1,303.76		$2,167.42	

PARCEL ID	Units	FY 24 O&M	FY 25 O&M	SERIES 2020 DEBT	SERIES 2022 DEBT	Total	
272634710501001800	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001810	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001820	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001830	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001840	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001850	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001860	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001870	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001880	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001890	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001900	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001910	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001920	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001930	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001940	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001950	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001960	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001970	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001980	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501001990	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002000	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002010	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002020	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002030	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002040	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002050	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002060	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002070	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002080	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002090	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002100	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002110	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002120	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002130	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002140	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002150	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002160	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002170	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002180	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002190	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002200	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002210	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002220	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002230	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002240	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002250	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002260	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002270	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002280	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002290	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002300	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002310	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002320	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002330	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002340	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002350	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002360	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002370	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002380	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002390	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002400	1	$707.45	$863.66	$1,303.76		$2,167.42	

PARCEL ID	Units	FY 24 O&M	FY 25 O&M	SERIES 2020 DEBT	SERIES 2022 DEBT	Total	
272634710501002410	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002420	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002430	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002440	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002450	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002460	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002470	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002480	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002490	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002500	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002510	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002520	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002530	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002540	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002550	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002560	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002570	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002580	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002590	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002600	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002610	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002620	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002630	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002640	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002650	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002660	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002670	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002680	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002690	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002700	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002710	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002720	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002730	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002740	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002750	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002760	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002770	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002780	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002790	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002800	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002810	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002820	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002830	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002840	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002850	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002860	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002870	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002880	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002890	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002900	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002910	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002920	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002930	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002940	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002950	1	$707.45	$863.66	$1,303.76		$2,167.42	
272634710501002960			$0.00			$0.00	
272634710501002970			$0.00			$0.00	
272634710501002980			$0.00			$0.00	
272702713000030191			$0.00			$0.00	
272702713000040170			$0.00			$0.00	
272702713000040190			$0.00			$0.00	

PARCEL ID	Units	FY 24 O&M	FY 25 O&M	SERIES 2020 DEBT	SERIES 2022 DEBT	Total	
272702713000040210			$0.00			$0.00	
272702713000040230			$0.00			$0.00	
272702713000040251			$0.00			$0.00	
272702713000040260			$0.00			$0.00	
272702713000040310			$0.00			$0.00	
272702713010000010	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000020	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000030	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000040	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000050	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000060	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000070	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000080	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000090	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000100	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000110	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000120	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000130	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000140	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000150	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000160	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000170	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000180	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000190	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000200	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000210	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000220	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000230	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000240	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000250	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000260	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000270	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000280	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000290	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000300	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000310	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000320	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000330	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000340	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000350	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000360	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000370	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000380	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000390	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000400	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000410	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000420	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000430	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000440	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000450	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000460	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000470	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000480	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000490	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000500	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000510	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000520	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000530	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000540	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000550	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000560	1	$530.59	$647.74		$913.98	$1,561.72	

PARCEL ID	Units	FY 24 O&M	FY 25 O&M	SERIES 2020 DEBT	SERIES 2022 DEBT	Total	
272702713010000570	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000580	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000590	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000600	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000610	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000620	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000630	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000640	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000650	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000660	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000670	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000680	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000690	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000700	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000710	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000720	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000730	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000740	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000750	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000760	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000770	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000780	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000790	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000800	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000810	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000820	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000830	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000840	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000850	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000860	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000870	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000880	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000890	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000900	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000910	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000920	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000930	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000940	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000950	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000960	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000970	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000980	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010000990	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001000	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001010	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001020	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001030	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001040	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001050	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001060	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001070	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001080	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001090	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001100	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001110	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001120	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001130	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001140	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001150	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001160	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001170	1	$530.59	$647.74		$913.98	$1,561.72	

PARCEL ID	Units	FY 24 O&M	FY 25 O&M	SERIES 2020 DEBT	SERIES 2022 DEBT	Total	
272702713010001180	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001190	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001200	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001210	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001220	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001230	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001240	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001250	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001260	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001270	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001280	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001290	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001300	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001310	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001320	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001330	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001340	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001350	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001360	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001370	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001380	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001390	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001400	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001410	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001420	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001430	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001440	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001450	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001460	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001470	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001480	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001490	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001500	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001510	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001520	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001530	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001540	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001550	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001560	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001570	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001580	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001590	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001600	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001610	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001620	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001630	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001640	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001650	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001660	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001670	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001680	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001690	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001700	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001710	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001720	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001730	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001740	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001750	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001760	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001770	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001780	1	$530.59	$647.74		$913.98	$1,561.72	

PARCEL ID	Units	FY 24 O&M	FY 25 O&M	SERIES 2020 DEBT	SERIES 2022 DEBT	Total	
272702713010001790	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001800	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001810	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001820	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001830	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001840	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001850	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001860	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001870	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001880	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001890	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001900	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001910	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001920	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001930	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001940	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001950	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001960	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001970	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001980	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010001990	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002000	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002010	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002020	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002030	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002040	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002050	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002060	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002070	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002080	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002090	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002100	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002110	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002120	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002130	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002140	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002150	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002160	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002170	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002180	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002190	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002200	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002210	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002220	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002230	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002240	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002250	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002260	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002270	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002280	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002290	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002300	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002310	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002320	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002330	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002340	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002350	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002360	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002370	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002380	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002390	1	$530.59	$647.74		$913.98	$1,561.72	

PARCEL ID	Units	FY 24 O&M	FY 25 O&M	SERIES 2020 DEBT	SERIES 2022 DEBT	Total	
272702713010002400	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002410	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002420	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002430	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002440	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002450	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002460	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002470	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002480	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002490	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002500	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002510	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002520	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002530	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002540	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002550	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002560	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002570	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002580	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002590	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002600	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002610	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002620	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002630	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002640	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002650	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002660	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002670	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002680	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002690	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002700	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002710	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002720	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002730	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002740	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002750	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002760	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002770	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002780	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002790	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002800	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002810	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002820	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002830	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002840	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002850	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002860	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002870	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002880	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002890	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002900	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002910	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002920	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002930	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002940	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002950	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002960	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002970	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002980	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010002990	1	$530.59	$647.74		$913.98	$1,561.72	
272702713010003000	1	$530.59	$647.74		$913.98	$1,561.72	

PARCEL ID	Units	FY 24 O&M	FY 25 O&M	SERIES 2020 DEBT	SERIES 2022 DEBT	Total	
272702713010003010	1	$707.45	$863.66	$1,407.92		$2,271.58	
272702713010003020	1	$707.45	$863.66		$1,451.61	$2,315.27	
272702713010003030	1	$707.45	$863.66		$1,451.61	$2,315.27	
272702713010003040	1	$707.45	$863.66		$1,451.61	$2,315.27	
272702713010003050	1	$707.45	$863.66		$1,451.61	$2,315.27	
272702713010003060	1	$707.45	$863.66		$1,451.61	$2,315.27	
272702713010003070	1	$707.45	$863.66		$1,451.61	$2,315.27	
272702713010003080	1	$707.45	$863.66		$1,451.61	$2,315.27	
272702713010003090	1	$707.45	$863.66		$1,451.61	$2,315.27	
272702713010003100			$0.00			$0.00	
272702713010003110			$0.00			$0.00	
272702713010003120			$0.00			$0.00	
272702713010003130			$0.00			$0.00	
272703713500010202			$0.00			$0.00	
272703713500020070			$0.00			$0.00	
272703713500020071			$0.00			$0.00	
272703721523000010	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000020	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000030	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000040	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000050	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000060	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000070	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000080	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000090	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000100	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000110	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000120	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000130	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000140	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000150	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000160	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000170	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000180	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000190	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000200	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000210	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000220	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000230	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000240	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000250	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000260	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000270	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000280	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000290	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000300	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000310	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000320	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000330	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000340	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000350	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000360	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000370	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000380	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000390	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000400	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000410	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000420	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000430	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000440	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000450	1	$707.45	$863.66	$1,407.92		$2,271.58	

PARCEL ID	Units	FY 24 O&M	FY 25 O&M	SERIES 2020 DEBT	SERIES 2022 DEBT	Total	
272703721523000460	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000470	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000480	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000490	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000500	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000510	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000520	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000530	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000540	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000550	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000560	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000570	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000580	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000590	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000600	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000610	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000620	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000630	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000640	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000650	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000660	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000670	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000680	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000690	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000700	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000710	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000720	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000730	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000740	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000750	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000760	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000770	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000780	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000790	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000800	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000810	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000840	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000850	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000860	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000870	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000880	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000890	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000900	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000910	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000920	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000930	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000940	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000950	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000960	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000970	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000980	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523000990	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001000	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001010	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001020	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001030	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001040	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001050	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001060	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001070	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001080	1	$707.45	$863.66	$1,407.92		$2,271.58	

PARCEL ID	Units	FY 24 O&M	FY 25 O&M	SERIES 2020 DEBT	SERIES 2022 DEBT	Total	
272703721523001090	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001100	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001110	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001120	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001130	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001140	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001150	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001160	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001170	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001180	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001190	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001200	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001210	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001220	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001230	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001240	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001250	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001260	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001270	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001280	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001290	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001300	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001310	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001320	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001330	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001340	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001350	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001360	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001370	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001380	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001390	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001400	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001410	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001420	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001430	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001440	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001450	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001460	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001470	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001480	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001490	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001500	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001510	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001520	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001530	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001540	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001550	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001560	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001570	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001580	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001590	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001600	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001610	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001620	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001630	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001640	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001650	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001660	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001670	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001680	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001690	1	$707.45	$863.66	$1,407.92		$2,271.58	

PARCEL ID	Units	FY 24 O&M	FY 25 O&M	SERIES 2020 DEBT	SERIES 2022 DEBT	Total	
272703721523001700	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001710	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001720	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001730	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001740	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001750	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001760	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001770	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001780	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001790	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001800	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001810	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001820	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001830	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001840	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001850	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001860	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001870	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001880	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001890	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001900	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001910	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001920	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001930	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001940	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001950	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001960	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001970	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001980	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523001990	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002000	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002010	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002020	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002030	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002040	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002050	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002060	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002070	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002080	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002090	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002100	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002110	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002120	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002130	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002140	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002150	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002160	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002170	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002180	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002190	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002200	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002210	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002220	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002230	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002240	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002250	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002260	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002270	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002280	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002290	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002300	1	$707.45	$863.66	$1,407.92		$2,271.58	

PARCEL ID	Units	FY 24 O&M	FY 25 O&M	SERIES 2020 DEBT	SERIES 2022 DEBT	Total	
272703721523002310	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002320	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002330	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002340	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002350	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002360	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002370	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002380	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002390	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002400	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002410	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002420	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002430	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002440	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002450	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002460	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002470	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002480	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002490	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002500	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002510	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002520	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002530	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002540	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002550	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002560	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002570	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002580	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002590	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002600	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002610	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002620	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002630	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002640	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002650	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002660	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002670	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002680	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002690	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002700	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002710	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002720	1	$707.45	$863.66	$1,407.92		$2,271.58	
272703721523002730		$0.00	$0.00			$0.00	
272703721523002750		$0.00	$0.00			$0.00	
272703721523002760		$0.00	$0.00			$0.00	
272703721523002770		$0.00	$0.00			$0.00	
272703721523002780		$0.00	$0.00			$0.00	
272703721523002790		$0.00	$0.00			$0.00	
272710730000010901		$0.00	$0.00			$0.00	
272710730000010904		$0.00	$0.00			$0.00	
272710730000010905		$0.00	$0.00			$0.00	
272710730000011202		$0.00	$0.00			$0.00	
272710730000022200		$0.00	$0.00			$0.00	
272710730000022700		$0.00	$0.00			$0.00	
272710733520006010	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520006020	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520006030	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520006040	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520006050	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520006060	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520006070	1	$707.45	$863.66		$1,774.19	$2,637.85	

PARCEL ID	Units	FY 24 O&M	FY 25 O&M	SERIES 2020 DEBT	SERIES 2022 DEBT	Total	
272710733520006080	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520006090	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520006100	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520007010	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520007020	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520007030	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520007040	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520008010	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520008020	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520008030	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520008040	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520009010	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520009020	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520009030	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520009040	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520009050	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520010010	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520010020	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520010030	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520010040	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520010050	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520010060	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011010	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011020	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011030	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011040	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011050	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011060	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011070	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011080	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011090	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011100	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011110	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011120	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011130	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011140	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011150	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011160	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011170	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011180	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011190	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011200	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011210	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011220	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011230	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011240	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011250	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011260	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011270	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011280	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011290	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011300	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011310	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011320	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011330	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011340	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011350	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520011360	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520012010	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520012020	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520012030	1	$707.45	$863.66		$1,774.19	$2,637.85	

PARCEL ID	Units	FY 24 O&M	FY 25 O&M	SERIES 2020 DEBT	SERIES 2022 DEBT	Total	
272710733520012040	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520012050	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520012060	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520012070	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520012080	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520012090	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520012100	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520012110	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520012120	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520012130	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520012140	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520012150	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520012160	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520012170	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520012180	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520013010	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520013020	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520013030	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520013040	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520013050	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520013060	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520013070	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520013080	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520013090	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520013100	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520013110	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520013120	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520013130	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520013140	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520013150	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520013160	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520013170	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520013180	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520013190	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520013200	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520013210	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520013220	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520014010	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520014020	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520014030	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520014040	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520014050	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520014060	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520014070	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520015010	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520015020	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520015030	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520015040	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520015050	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520015060	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520015070	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520015080	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520015090	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520015100	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520015110	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520015120	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520015130	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520015140	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520015150	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520015160	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520015170	1	$707.45	$863.66		$1,774.19	$2,637.85	

PARCEL ID	Units	FY 24 O&M	FY 25 O&M	SERIES 2020 DEBT	SERIES 2022 DEBT	Total	
272710733520015180	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520016010	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520016020	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520016030	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520016040	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520016050	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520016060	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520016070	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520016080	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520017010	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520017020	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520017030	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520017040	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520017050	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520017060	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520017070	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520017080	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520017090	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520017100	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520017110	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520017120	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520017130	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520017140	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520017150	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520018010	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520018020	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520018030	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520018040	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520018050	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520018060	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520018070	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520018080	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520018090	1	$707.45	$863.66		$1,774.19	$2,637.85	
272710733520018100			$0.00			$0.00	
272710733520018110			$0.00			$0.00	
272710733520018120			$0.00			$0.00	
272710733520018130			$0.00			$0.00	
272710733520018140			$0.00			$0.00	
272710733520018150			$0.00			$0.00	
272710733520018160			$0.00			$0.00	
272710733520018170			$0.00			$0.00	
272710733520018180			$0.00			$0.00	
272710733520018190			$0.00			$0.00	
272710733520018200			$0.00			$0.00	
272710733520018211			$0.00			$0.00	
272710733520018212			$0.00			$0.00	
272710733520018220			$0.00			$0.00	
272710733520018230			$0.00			$0.00	
272710733520018240			$0.00			$0.00	
272710733520018250			$0.00			$0.00	
272710733520018260			$0.00			$0.00	
272710733520018270			$0.00			$0.00	
272715739500010011			$0.00			$0.00	
272715739500010050			$0.00			$0.00	
272715740000000010			$0.00			$0.00	
Total Gross Onroll		$679,860.20	$829,975.76	$766,155.52	$573,225.66	$2,169,356.94	
							
Total Net Onroll		$632,269.99	$771,877.46	$712,524.63	$533,099.86	$2,017,501.95	

Direct Billing	

Acres						

PARCEL ID	Units	FY 24 O&M	FY 25 O&M	SERIES 2020 DEBT	SERIES 2022 DEBT	Total	
272710730000010901	3.91	$3,122.88	$3,402.97			$3,402.97	
272710730000010904	0.54	$432.21	$470.97			$470.97	
272710730000011202	6.07	$4,843.02	$5,277.39			$5,277.39	
272710730000022200	4.95	$3,950.51	$4,304.84			$4,304.84	
272710730000022700	9.90	$7,897.20	$8,605.51			$8,605.51	
272715739500010011	19.13	$15,264.13	$16,633.19			$16,633.19	
272715739500010050	9.81	$7,826.83	$8,528.82			$8,528.82	
272715740000000010	24.58	$19,608.32	$21,367.01			$21,367.01	
272702713000040310	9.61	$7,668.61	$8,356.41			$8,356.41	
272703713500020070	7.76	$6,194.86	$6,750.48			$6,750.48	
272702713000040170	9.69	$7,732.36	$8,425.88			$8,425.88	
272702713000040190	9.66	$7,711.14	$8,402.75			$8,402.75	
272702713000040210	9.63	$7,684.17	$8,373.37			$8,373.37	
272702713000040230	9.45	$7,540.47	$8,216.78			$8,216.78	
272702713000040251	4.71	$3,760.62	$4,097.91			$4,097.91	
272702713000040260	3.00	$2,393.62	$2,608.31			$2,608.31	
Total Gross Direct	142.42	$113,630.94	$123,822.60	$0.00	$0.00	$123,822.60	
							
Total Gross Net		$105,676.77	$115,155.02	$0.00	$0.00	$115,155.02	
							
Total Gross Assessments		$793,491.14	$953,798.36	$766,155.52	$573,225.66	$2,293,179.54	
							
Total Net Assessments		$737,946.76	$887,032.47	$712,524.63	$533,099.86	$2,132,656.97	

Section V

RESOLUTION 2024-10

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT DECLARING VACANCIES IN CERTAIN SEATS ON THE BOARD OF SUPERVISORS PURSUANT TO SECTION 190.006(3)(b), FLORIDA STATUTES; AND PROVIDING FOR SEVERABILITY AND AN EFFECTIVE DATE.
WHEREAS, the North Powerline Road Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes; and

WHEREAS, on November 5, 2024, two (2) members of the Board of Supervisors (“Board”) are to be elected by “Qualified Electors,” as that term is defined in Section 190.003, Florida Statutes; and

WHEREAS, the District published a notice of qualifying period set by the Supervisor of Elections and at the close of the qualifying period, no one qualified to run for Seat 5; and

WHEREAS, pursuant to Section 190.006(3)(b), Florida Statutes, the Board shall declare the seat vacant, effective the second Tuesday following the general election; and

WHEREAS, Qualified Electors are to be appointed to the vacant seats within 90 days thereafter; and

WHEREAS, the Board finds that it is in the best interests of the District to adopt this Resolution declaring the seat available for election as vacant.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT:

DECLARATION OF VACANT BOARD SUPERVISOR SEAT. The following
seat is hereby declared vacant effective as of November 19, 2024: Seat #5 (currently held by Daniel Arnette)
INCUMBENT BOARD SUPERVISORS. Until such time as the Board nominates Qualified Electors to fill the vacancy declared in Section 1 above, the incumbent Board Supervisor of that respective seat shall remain in office.

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.

EFFECTIVE DATE. This Resolution shall become effective upon its passage.

PASSED AND ADOPTED this 6th day of August 2024.

ATTEST:

NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

Chairperson, Board of Supervisors

Section VI

RESOLUTION 2024-11
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2024/2025; AND PROVIDING FOR AN EFFECTIVE DATE.

Whereas, the North Powerline Road Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated within Polk County, Florida; and
Whereas, the District is required by Section 189.015, Florida Statutes, to file quarterly, semi- annually, or annually a schedule (including date, time, and location) of its regular meetings with local governing authorities; and

Whereas, further, in accordance with the above-referenced statute, the District shall also publish quarterly, semi-annually, or annually the District’s regular meeting schedule in a newspaper of general paid circulation in the county in which the District is located; and

WHEREAS, the Board desires to adopt the Fiscal Year 2024/2025 annual meeting schedule attached as Exhibit A.
NOW THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The Fiscal Year 2024/2025 annual meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and shall be published in accordance with the requirements of Florida law and also provided to applicable governing authorities.

SECTION 2.   This Resolution shall become effective immediately upon its adoption.

Passed and adopted this 6th day of August 2024.

ATTEST:	NORTH POWERLINE ROAD
COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	Fiscal Year 2024/2025 Annual Meeting Schedule

Exhibit A: Fiscal Year 2024/2025 Annual Meeting Schedule
BOARD OF SUPERVISORS MEETING DATES
NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2024/2025
The Board of Supervisors of the North Powerline Road Community Development District will hold their regular meetings for Fiscal Year 2024/2025 at the Holiday-Inn, Winter Haven, 200 Cypress Gardens Boulevard, Winter Haven, Florida 33880, on the 4th Wednesday of every month, at 10:00 a.m., unless otherwise indicated as follows:
October 23, 2024
November 20, 2024 (3rd Wednesday) (Landowners’ Meeting & Board Meeting) December 18, 2024 (3rd Wednesday)
January 22, 2025
February 26, 2025
March 26, 2025
April 23, 2025
May 28, 2025
June 25, 2025
July 23, 2025
August 26, 2025
September 24, 2025

The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from Governmental Management Services - Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801 or by calling (407) 841-5524.
There may be occasions when one or more Supervisors or staff will participate by telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (407) 841-5524 at least 48 hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Office.

A person who decides to appeal any decision made at the meeting with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.
District Manager

Section VII

Memorandum
To: Board of Supervisors From: District Management Date: August 6, 2024
RE:	HB7013 – Special Districts Performance Measures and Standards

To enhance accountability and transparency, new regulations were established for all special districts, by the Florida Legislature, during their 2024 legislative session. Starting on October 1, 2024, or by the end of the ﬁrst full ﬁscal year after its creation (whichever comes later), each special district must establish goals and objectives for each program and activity, as well as develop performance measures and standards to assess the achievement of these goals and objectives. Additionally, by December 1 each year (initial report due on December 1, 2025), each special district is required to publish an annual report on its website, detailing the goals and objectives achieved, the performance measures and standards used, and any goals or objectives that were not achieved.
District Management has identiﬁed the following key categories to focus on for Fiscal Year 2025 and develop statutorily compliant goals for each:
Community Communication and Engagement
Infrastructure and Facilities Maintenance
Financial Transparency and Accountability
Additionally, special districts must provide an annual reporting form to share with the public that reﬂects whether the goals & objectives were met for the year. District Management has streamlined these requirements into a single document that meets both the statutory requirements for goal/objective setting and annual reporting.
The proposed goals/objectives and the annual reporting form are attached as exhibit A to this memo. District Management recommends that the Board of Supervisors adopt these goals and objectives to maintain compliance with HB7013 and further enhance their commitment to the accountability and transparency of the District.

Exhibit A:
Goals, Objectives and Annual Reporting Form

North Powerline Road Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2024 – September 30, 2025

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised in accordance with Florida Statutes, on at least two mediums (i.e., newspaper, CDD website, electronic communications). Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐

 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☐ No ☐

Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
North Powerline Road Community Development District

District Manager:		Date:	 Print Name:	 
North Powerline Road Community Development District

Section VIII

NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT

FINANCIAL STATEMENTS

September 30, 2023

NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS
September 30, 2023
CONTENTS
PAGE
Independent Auditors’ Report	1-3
Management’s Discussion and Analysis	4-8
Government-wide Financial Statements:
Statement of Net Position	9
Statement of Activities	10
Fund Financial Statements:
Balance Sheet – General Fund	11
Reconciliation of Total Governmental Fund Balances
to Net Position of Governmental Activities	12
Statement of Revenues, Expenditures and Changes in
Fund Balances – General Fund	13
Reconciliation of Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities	14
Notes to the Financial Statements	15-26
Required Supplementary Information
Statement of Revenues and Expenditures – Budget and Actual – General Fund	27
Notes to Required Supplementary Information	28
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards	29-30
Independent Auditor’s Report on Compliance With the Requirements of Section 218.415, Florida Statutes, Required by Rule 10.556(10) of the
Auditor General of the State of Florida	31
Auditor’s Management Letter Required by Chapter 10.550, Florida Statutes	32-34

DMHB

DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS
INDEPENDENT AUDITORS’ REPORT
To the Board of Supervisors
North Powerline Road Community Development District Polk County, Florida

Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of North Powerline Road Community Development District, Polk County, Florida (“District”) as of and for the year ended September 30, 2023, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2023, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and 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.
In preparing the financial statements, management is required to evaluate 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 twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives 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 opinions.

2222 Colonial Road, Suite 200• Fort Pierce, Florida 34950•772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., •Port St. Lucie, Florida 34984•772-878-1952•Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member FICPA Private Company Practice Section
WWW.DMHBCPA.NET

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 generally accepted auditing standards will always detect a material misstatement when it exists. 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 internal control. Misstatements 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.
In performing an audit in accordance with generally accepted auditing standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit 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. Accordingly, no such opinion is expressed.
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.
Conclude whether, in our judgment, 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.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated June 24, 2024, on our consideration of the North Powerline Road Community Development District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, rules, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.
Report on Other Legal and Regulatory Requirements
We have also issued our report dated June 24, 2024 on our consideration of the District’s compliance with requirements of Section 218.415, Florida Statutes, as required by Rule 10.556(10) of the Auditor General of the State of Florida. The purpose of that report is to provide an opinion based on our examination conducted in accordance with attestation Standards established by the American Institute of Certified Public Accountants.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
June 24, 2024

Our discussion and analysis of North Powerline Road Community Development District, Polk County, Florida (“District”) financial performance provides an overview of the District's financial activities for the fiscal year ended September 30, 2023. Please read it in conjunction with the District's Independent Auditor's Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The liabilities of the District exceeded its assets at the close of the most recent fiscal year resulting in a net position balance of $6,048,672.

The change in the District's total net position in comparison with the prior fiscal year was
$440,254, an increase. The key components of the District's net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2023, the District’s governmental funds reported combined ending fund balances of $3,210,012. The general fund balance is unassigned which is available for spending at the District’s discretion.

OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis is intended to serve as the introduction to the District's financial statements. The District's basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the District's finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District's assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.
The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by developer contributions. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance and operations.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.
Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District's near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government- wide financial statements. By doing so, readers may better understand the long-term impact of the District's near-term financing decisions.
Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.
The District maintains three individual governmental funds for external reporting. Information is presented in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund and capital projects fund. Both funds are major funds. The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.
Notes to the Financial Statements

The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

GOVERNMENT WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of an entity's financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year. A portion of the District's net position reflects its investment in capital assets (e.g. land, land improvements and infrastructure). These assets are used to provide services to residents; consequently, these assets are not available for future spending. The balance of unrestricted net position may be used to meet the District's obligations.
Key components of net position were as follows:
Statement of Net Position

	2023		2022	
Current assets	$  3,641,759		$	7,388,681	
Capital assets	24,857,863		23,914,744	
Total assets	28,499,622		31,303,425	
Current liabilities	1,246,765		2,522,821	
Long-term liabilities	21,204,185		23,172,186	
Total liabilities	22,450,950		25,695,007	
Net position
Net invested in capital assets	2,840,076		76,206	
Restricted for debt service	2,675,323		1,207,128	
Restricted for capital projects	220,668		4,121,189	
Unrestricted	312,605		203,895	
Total net position	$  6,048,672		$	5,608,418	
The District's net position increased during the most recent fiscal year. The majority of the change represents the degree to which program revenues exceeded the ongoing cost of operations.
Key elements of the District's change in net position are reflected in the following table:
Change in Net Position

	2023		2022	
Program revenues	$ 9,338,594		$	4,502,868	
General revenues		109,251 			28,260 	
Total revenues		9,447,845 			4,531,128 	
Expenses				
General government	124,852		131,862	
Physical environment	486,263		143,107	
Conveyance of infrastructure	7,268,536		-	
Culture and recreation	82,543		-	
Interest on long-term debt	1,045,397		665,520	
Cost of issuance	-		433,037	
Total expenses		9,007,591 			1,373,526 	
Change in net position	440,254		3,157,602	
Net position - beginning of year		5,608,418 			2,450,816 	
Net position - end of year	$ 6,048,672		$	5,608,418	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2023 was $9,007,591, which primarily consisted of conveyance of infrastructure, interest on long-term debt and costs associated with general expenditures and constructing and maintaining certain capital improvements of the District. The costs of the District’s activities were funded by developer contributions and special assessments.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2023.

The variance between budgeted and actual general fund revenues is considered significant. The actual general fund expenditures for the current fiscal year were significantly lower than budgeted amounts due primarily to anticipated costs which were not incurred in the current fiscal year.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

At September 30, 2023, the District had $24,857,863 invested in capital assets and construction in process. Construction in process has not completed as of September 30, 2023 and therefore is not depreciated to date. More detailed information about the District’s capital assets is presented in the notes of the financial statements.
Capital Debt

At September 30, 2023, the District had $21,617,770 in notes payable and Bonds outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the accompanying notes to the financial statements.

ECONOMIC FACTORS, NEXT YEAR'S BUDGET AND OTHER INFORMATION

For the fiscal year 2024, the District anticipates that the cost of general operations will remain fairly constant. In connection with the District's future infrastructure maintenance and replacement plan, the District Board has included in the budget, an estimate of those anticipated future costs and has assigned a portion of current available resources for that purpose.

CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District's finances and to demonstrate the District's accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact North Powerline Road Community Development District's Finance Department at 219 E. Livingston Street, Orlando, Florida 32801.

STATEMENT OF NET POSITION
September 30, 2023

	GOVERNMENTAL
	ACTIVITIES		
ASSETS		
Cash and cash equivalents	$	412,504	
Assessments receivable	923	
Due from developer	119,413	
Prepaid items	2,391	
Restricted assets:
Investments	
3,083,562	
Assessments receivable	22,966	
Capital assets:
Non-depreciable	
15,261,880	
Depreciable	9,595,983	
TOTAL ASSETS	$	28,499,622	
LIABILITIES		
Accounts payable and accrued expenses	$	175,694	
Accrued interest payable	401,433	
Retainage payable	256,053	
Bonds and notes payable, due within one year	413,585	
Bonds and notes payable, due in more than one year	21,204,185	
TOTAL LIABILITIES	22,450,950	
NET POSITION		
Net investment in capital assets	2,840,076	
Restricted for:
Debt service	
2,675,323	
Capital projects	220,668	
Unrestricted	312,605	
TOTAL NET POSITION	$	6,048,672	

STATEMENT OF ACTIVITIES
Year Ended September 30, 2023

Program Revenues

Net (Expense) Revenues and Changes in Net Position

Functions/Programs	Expenses

Charges for Services

Operating Contributions

Governmental Activities

Governmental activities		
General government		$	124,852		$	124,852		$	-	
Physical environment		486,263		346,096		4,389,146	
Conveyance of infrastructure		7,268,536			-		-	
Culture and recreation		82,543			82,543		-	
Interest on long-term debt		1,045,397			4,395,957		-	
Total governmental activities	$	9,007,591		$	4,949,448		$ 4,389,146	

$	-
4,248,979
(7,268,536)
- 3,350,560

331,003

General revenues:
Investment earnings	109,251
Total general revenues	109,251

Change in net position	440,254

Net position - October 1, 2022	5,608,418
Net position - September 30, 2023	$	6,048,672

BALANCE SHEET – GOVERNMENTAL FUNDS
September 30, 2023

	MAJOR FUNDS		TOTAL

ASSETS

GENERAL

DEBT SERVICE

CAPITAL PROJECTS

GOVERNMENTAL FUNDS

Cash and cash equivalents	$	337,429		$	-		$	75,075		$	412,504	
Assessments receivable	923		-		-		923	
Due from other funds	-		1,396		-		1,396	
Due from developer	4,988		-		114,425		119,413	
Prepaid items Restricted assets:
Investments	2,391

-		-

3,052,394		-

31,168		2,391

3,083,562	
Assessments receivable	-		22,966		-		22,966	
TOTAL ASSETS	$	345,731		$ 3,076,756		$	220,668		$	3,643,155	
LIABILITIES AND FUND BALANCES

LIABILITIES
Accounts payable and accrued expenses	$	31,730	$	-	$	143,964	$	175,694	
Retainage payable	-	-	256,053	256,053	
Due to other funds	1,396	-	-	1,396	
TOTAL LIABILITIES	33,126		-		400,017		433,143	

FUND BALANCES
Nonspendable: Prepaid items	

2,391	

-	

-	

2,391	
Restricted for:					
Debt service		-		3,076,756			-			3,076,756	
Capital projects		-		-			(179,349)			(179,349)	
Unassigned		310,214		-			-			310,214	
TOTAL FUND BALANCES		312,605		3,076,756			(179,349)			3,210,012	
TOTAL LIABILITIES AND											
FUND BALANCES	$	345,731		$ 3,076,756		$	220,668		$	3,643,155	

RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES
September 30, 2023

Total Governmental Fund Balances in the Balance Sheet	$	3,210,012

Amount reported for governmental activities in the Statement of Net Assets are different because:
Capital asset used in governmental activities are not financial resources and therefore are not reported in the governmental funds:
Governmental capital assets	25,207,222
Less accumulated depreciation	(349,359)
Certain liabilities are not due and payable in the current period and therefore are not reported in the funds:
Accrued interest payable	(401,433)
Original issue premium	(92,295)
Governmental bonds payable	(21,525,475)

Net Position of Governmental Activities	$	6,048,672

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS
Year Ended September 30, 2023

	MAJOR FUNDS		TOTAL
	
GENERAL		DEBT
SERVICE		CAPITAL
PROJECTS		GOVERNMENTAL FUNDS	
REVENUES
Developer contributions	
$	8,826		
$	-		
$ 4,380,320		
$	4,389,146	
Special assessments	553,491		4,395,957		-		4,949,448	
Investment earnings	50		75,280		33,921		109,251	
TOTAL REVENUES	562,367		4,471,237		4,414,241		9,447,845	
EXPENDITURES
General government	124,727	-	125	124,852	
Physical environment	143,499	-	-	143,499	
Culture and recreation	82,543	-	-	82,543	
Capital outlay
Debt	-	-	8,554,419	8,554,419	
Principal	16,169		1,970,000		-		1,986,169	
Interest expense	12,519		1,023,205		-		1,035,724	
TOTAL EXPENDITURES	379,457		2,993,205		8,554,544		11,927,206	
EXCESS REVENUES OVER (UNDER) EXPENDITURES	
182,910		
1,478,032		
(4,140,303)		
(2,479,361)	
OTHER SOURCES (USES)
Transfers in (out)	
(74,200)		
1,771		
72,429		
-	
TOTAL OTHER SOURCES (USES)	(74,200)		1,771		72,429		-	
EXCESS REVENUES OVER (UNDER) EXPENDITURES
AND OTHER SOURCES (USES)	

108,710		

1,479,803		

(4,067,874)		

(2,479,361)	
FUND BALANCE
Beginning of year	
203,895		
1,596,953		
3,888,525		
5,689,373	
End of year	$	312,605		$ 3,076,756		$  (179,349)		$	3,210,012	

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
Year Ended September 30, 2023

Net Change in Fund Balances - Total Governmental Funds	$ (2,479,361)

Amount reported for governmental activities in the Statement of Activities are different because:
Governmental funds report capital outlays as expenditures. However, in the Statement of Activities, the costs of those assets are depreciated over their estimated useful lives:
Capital outlay	8,554,419
Conveyances of infrastructure improvements to other governments of previously capitalized capital assets is recorded as an expense
in the statement of activities.	(7,268,536)
Repayment of long-term liabilities are reported as expenditures in the governmental fund financial statements, but such repayments reduce liabilities in the Statement of Net Position and are eliminated in the Statement of Activities:
Payments on long-term debt	1,986,169
Certain items reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported expenditures in the governmental funds:
Curent year provision for depreciation	(342,764)
Change in accrued interest payable	(11,608)
Provision for amortization of bond premium	1,935

Change in Net Position of Governmental Activities	$	440,254

NOTE A- NATURE OF ORGANIZATION AND REPORTING ENTITY
North Powerline Road Community Development District ("District”) was created on June 5, 2018 by the Board of County Commissioners of Polk County, Florida Ordinance No. 18-036 pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.
The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.
The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The majority of the Board members are affiliated with the Developer. In 2023, the Supervisors are elected through landowner voting. In 2024, two seats are elected in the general election by qualified electors, and the remaining seats are elected through landowner voting The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes.
The Board has the responsibility for:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing Improvements.
The financial statements were prepared in accordance with Governmental Accounting Standards Board ("GASB") Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District Board of Supervisors is considered to be financially accountable, and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements. The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Government-Wide and Fund Financial Statements (continued)
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment. Operating-type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other Items not included among program revenues are reported instead as general revenues.
Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.
Governmental fund financial statements are reported using the economic financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period.
Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.
Assessments
Assessments are non-ad valorem assessments on benefitted property within the District. Operating and Maintenance Assessments are based upon adopted budget and levied annually at a public hearing of the District. Debt Service Assessments are levied when Bonds are issued and assessed and collected on an annual basis. The District may collect assessments directly or utilize the uniform method of collection (Chapter 197.3632, Florida Statutes). Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by County Tax Collector on November 1 and due on or before March 31 of each year. Property owners may prepay a portion or all of the Debt Service Assessments on their property subject to various provisions in the Bond documents.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus, Basis of Accounting and Financial Statement Presentation (continued)

Assessments (continued)

Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

The District reports the following major governmental funds: General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.

When both restricted and unrestricted resources are available for use, it is the government's policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

Debt Service Fund

The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest of long-term debt.
Capital Projects Fund

The capital projects fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure with the District.

Assets, Liabilities and Net Position or Equity

Restricted Assets

These assets represent cash and investments set aside pursuant to contractual restrictions. Deposits and Investments
The District's cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Equity (continued)

The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section 218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:
The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.
Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured.
The District records all interest revenue related to investment activities in the respective funds and reports investments at fair value.
Inventories and Prepaid Items
Inventories of governmental funds are recorded as expenditures when consumed rather than when purchased.
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets

Capital assets, which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government- wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Equity (continued)
Capital Assets (continued)
Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:

Assets	Years	
Equipment	7	
Stormwater	30	
Roadways	30	
Parks and recreation	30	
Entry features	30	

In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.
Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.
Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.
In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Equity (continued)

Deferred Outflows/Inflows of Resources
The statement of net position reports, as applicable, a separate section for deferred outflows of resources. Deferred outflows of resources represent a consumption of net position that applies to future reporting period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until that time. For example, the District would record deferred outflows of resources related to debit amounts resulting from current and advance refundings resulting in the defeasance of debt (i.e. when there are differences between the reacquisition price and the net carrying amount of the old debt).
The statement of net position reports, as applicable, a separate section for deferred inflows of resources. Deferred inflows of resources represent an acquisition of net position that applies to future reporting period(s) and so will not be recognized as an inflow of resources (revenue) until that time. For example, when an asset is recorded in the governmental fund financial statements, but the revenue is not available, the District reports a deferred inflow of resources until such times as the revenue becomes available.

Fund Equity/Net Position

In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

Committed fund balance - Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.

Assigned fund balance - Includes spendable fund balance amounts that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board can assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year's appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Fund Equity/Net Position (continued

Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

Other Disclosures
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

NOTE C - BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year end.
The District follows these procedures in establishing the budgetary data reflected in the financial statements.
Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain public comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriation for annually budgeted funds lapse at the end of the year.

NOTE D – DEPOSITS AND INVESTMENTS
Deposits
The District's cash balances, including certificates of deposit, were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.
Investments
The District’s investments were held as follows at September 30, 2023:

Investment	Fair Value	Credit Risk		Maturities Money Market Mutual Funds - First			Weighted average of the

American Treasury Obligation CL Y Total Investments

$ 3,083,562
$ 3,083,562

S&P AAAm	fund portfolio: 15 days

Custodial credit risk - For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the District will not be able to recover the value of the investments or collateral securities that are in the possession of an outside party. The District has no formal policy for custodial risk. The investments listed in the schedule above are not evidenced by securities that exist in physical or book entry form.
Credit risk - For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.
Concentration risk - The District places no limit on the amount the District may invest in any one issuer.
Interest rate risk - The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.

Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

NOTE D – DEPOSITS AND INVESTMENTS (CONTINUED)
Investments (continued
These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs – other than quotes market prices – are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.
NOTE E – CAPITAL ASSETS
Capital asset activity for the fiscal year ended September 30, 2023 was as follows:

Governmental activities:
Capital assets, not being depreciated:

Balance
10/01/2022	Increases	Decreases

Balance 09/30/2023

Construction in progress

$ 23,818,594

$  8,554,419

$ (17,111,133)

$ 15,261,880

Total capital assets, not being		
depreciated	23,818,594		8,554,419		(17,111,133)		15,261,880	
Capital assets, being depreciated								
Equipment - financed purchase	102,745		-		-		102,745	
Stormwater	-		4,825,357		-		4,825,357	
Roadways	-		3,600,036		-		3,600,036	
Parks and recreation	-		1,144,665		-		1,144,665	
Entry features	-		272,539		-		272,539	
Total capital assets, being								
depreciated	102,745		9,842,597		-		9,945,342	
Less accumulated depreciation for:								
Equipment - financed purchase	6,595		14,678		-		21,273	
Stormwater	-		160,845		-		160,845	
Roadways	-		120,001		-		120,001	
Parks and recreation	-		38,155		-		38,155	
Entry features	-		9,085		-		9,085	
Total accumulated depreciation	6,595		342,764		-		349,359	
Total capital assets, being								
depreciated - net	96,150		9,499,833		-		9,595,983	

Governmental activities capital assets - net

$ 23,914,744

$ 18,054,252

$ (17,111,133)

$ 24,857,863

NOTE E – CAPITAL ASSETS (CONTINUED)

Depreciation expense was charged to function/programs as follows:

Governmental activities:		
Culture and recreation	$	14,678	
Physical environment		328,086 	
Total depreciation expense	 $	342,764 	

The infrastructure intended to serve the District has been estimated at a total cost of approximately
$19.4 million. The infrastructure will include roadways, potable water and wastewater systems, and land improvements. In addition, the project will include irrigation, parks, and recreational facilities that will be constructed and operated by others. A portion of the project costs was expected to be financed with the proceeds from the issuance of Bonds with the remainder to be funded by the Developer and conveyed to the District. During the current year, the District conveyed $7,268,536 of the potable and wastewater systems to other governmental entities. Additional conveyances are expected in the subsequent fiscal year.

NOTE F – LONG-TERM LIABILITIES

$12,685,000 Special Assessment Bonds, Series 2020 – On December 2, 2020, the District issued
$12,685,000 in Special Assessment Bonds, Series 2020. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. The Bonds are payable May 2051. The Bonds bear interest ranging from 2.625% to 4.0% payable semi-annually on the first day of each May and November. Principal is due serially each May 1, commencing May 2022.

$11,000,000 Special Assessment Bonds, Series 2022 – On May 25, 2022, the District issued
$11,000,000 in Special Assessment Bonds, Series 2022. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. The Bonds are payable May 2052. The Bonds bear interest ranging from 4.750% to 5.625% payable semi-annually on the first day of each May and November. Principal is due serially each May 1, commencing May 2023. During 2023, the District made prepayments of $1,560,000.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District is in compliance with those requirements of the Bond Indenture at September 30, 2023.

NOTE F – LONG-TERM LIABILITIES (CONTINUED)

Financed Purchase Agreement

In April 2022, the District entered into a capital lease agreement for the acquisition of pool furniture and playground equipment. The total acquisition cost of the equipment was $102,745 which was recognized as a capital lease obligation. The term of the lease is from May 1, 2022 through April 1, 2027 and is payable in monthly installments of $2,391.
The following is a summary of activity in the long-term debt of the District for the year ended September 30, 2023:
	Balance
10/01/2022	
Additions	
Deletions	Balance
09/30/2023	Due Within
One Year	
Special Assessments Bonds,
Series 2020	
$ 12,415,000	
$	-	
$	260,000	
$ 12,155,000	
$ 260,000	
Special Assessments Bonds,						
Series 2022
Note payable - financed	11,000,000	-	1,710,000	9,290,000	135,000	
purchased	96,644	-	16,169	80,475	18,585	
	23,511,644	-	1,986,169	21,525,475	413,585	
Unamortized bond premium	94,230	-	1,935	92,295	-	
	$ 23,605,874	$	-	$ 1,988,104	$ 21,617,770	$ 413,585	
The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2023 are as follows:

  September 30, 		Principal			Interest			Total		
2024	$	395,000	$	965,537	$	1,360,537	
2025	415,000	952,300	1,367,300	
2026	425,000	938,325	1,363,325	
2027	445,000	922,606	1,367,606	
2028	460,000	906,100	1,366,100	
2029-2033	2,605,000	4,240,606	6,845,606	
2034-2038	3,225,000	3,629,125	6,854,125	
2039-2043	4,045,000	2,838,919	6,883,919	
2044-2048	5,105,000	1,799,856	6,904,856	
2049-2052		4,325,000 		498,132 		4,823,132 	
	 $ 21,445,000 	 $ 17,691,506 	 $	39,136,506 	

NOTE F – LONG-TERM LIABILITIES (CONTINUED)

The scheduled payments for years September 30, 2023 are as follows:

  September 30, 		Principal			Interest			Total		
2024	$	18,585	$	10,103	$	28,688	
2025	21,361	7,327	28,688	
2026	24,549	4,139	28,688	
2027	15,980	754	16,734	
2028		-			-			-		
	 $	80,475 	 $	22,323 	 $	102,798 	
NOTE G - MANAGEMENT COMPANY

The District has contracted with a management company to perform services which include financial and accounting advisory services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.

NOTE H - RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; natural disasters; and environmental remediation. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. Settled claims from these risks have not exceeded commercial insurance coverage over the past three years.
NOTE I – CONCENTRATION
The Districts activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District operations.

STATEMENT OF REVENUES AND EXPENDITURES BUDGET AND ACTUAL – GENERAL FUND
Year Ended September 30, 2023

	VARIANCE	
	WITH FINAL	
	BUDGET	
	POSITIVE	
	  * BUDGET 			ACTUAL				(NEGATIVE)		
REVENUES
Developer contributions	
$ 114,111		
$	8,826		
$	(105,285)	
Special assessments	550,614		553,491		2,877	
Investment earnings	-		50		50	
TOTAL REVENUES	664,725		562,367		(102,358)	

EXPENDITURES
Current
General government	159,587	124,727	34,860	
Physical environment	292,250	143,499	148,751	
Culture and recreation	138,688	82,543	56,145	
Debt				
Principal	-		16,169		(16,169)	
Interest	-		12,519		(12,519)	
TOTAL EXPENDITURES	590,525		379,457		211,068	

EXCESS OF REVENUES OVER						
(UNDER) EXPENDITURES	74,200		182,910		108,710	
OTHER FINANCING SOURCES (USES)						
Transfer in (out)	(74,200)		(74,200)		-	
TOTAL OTHER FINANCING						
SOURCES (USES)	(74,200)		(74,200)		-	

EXCESS OF REVENUES OVER (UNDER) EXPENDITURES						
AND OTHER SOURCES (USES)	$	-		108,710		$	108,710	
FUND BALANCES						
Beginning of year			203,895			
End of year			$	312,605			

* Original and final budget.

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District’s budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors, Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2023.

The variance between budgeted and actual general fund revenues is considered significant. The actual general fund expenditures for the current fiscal year were lower than budgeted amounts due primarily to anticipated costs which were not incurred in the current fiscal year.

DMHB

DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Directors
North Powerline Road Community Development District Polk County, Florida
We have audited in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to the financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of North Powerline Road Community Development District, as of September 30, 2023 and for the year ended September 30, 2023, which collectively comprise the North Powerline Road Community Development District’s basic financial statements and have issued our report thereon dated June 24, 2024.

Internal Control Over Financial Reporting
In planning and performing our audit, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control over financial reporting.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

2222 Colonial Road, Suite 200• Fort Pierce, Florida 34950•772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., •Port St. Lucie, Florida 34984•772-878-1952•Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member FICPA Private Company Practice Section
WWW.DMHBCPA.NET

Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
This report is intended solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
June 24, 2024

- 30 -

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

To the Board of Directors
North Powerline Road Community Development District Polk County, Florida

We have examined the District's compliance with the requirements of Section 218.415, Florida Statutes with regards to the District's investments during the year ended September 30, 2023. Management is responsible for the District's compliance with those requirements. Our responsibility is to express an opinion on the District's compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about the District's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the District's compliance with specified requirements.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the year ended September 30, 2023.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of North Powerline Road Community Development District, Polk County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

DiBartolomeo, McBee Hartley & Barnes, P.A. Fort Pierce, Florida
June 24, 2024

Management Letter

To the Board of Supervisors
North Powerline Road Community Development District Polk County, Florida

Report on the Financial Statements
We have audited the financial statements of the North Powerline Road Community Development District (“District”) as of and for the fiscal year ended September 30, 2023, and have issued our report thereon dated June 24, 2024.
Auditors’ Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Auditor General.
Other Reporting Requirements
We have issued our Independent Auditors' Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards and Independent Accountants' Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated June 24, 2024, should be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings or recommendations made in the preceding annual audit report.
Official Title and Legal Authority
Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. The information required is disclosed in the notes to the financial statements.

Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific condition(s) met. In connection with our audit, we determined that the District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.
Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the District. It is management’s responsibility to monitor the District’s financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.
Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.
Specific Information
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, the North Powerline Road Community Development District reported:
	The total number of district employees compensated in the last pay period of the District’s fiscal year as N/A.
The total number of independent contractors to whom nonemployee compensation was paid in the last month of the district’s fiscal year as 17.
	All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency as N/A.
	All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency as $12,002,656.
The District does not have any construction projects with a total cost of at least
$65,000 that are scheduled to begin on or after October 1 of the fiscal year being reported.
The District did not amend its final adopted budget under Section 189.016(6), Florida Statutes.
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)7, Rules of the Auditor General, the North Powerline Road Community Development District reported:
The rate or rates of non-ad valorem special assessments imposed by the District range from $148 to $2,299 per residential unit.
The total amount of special assessments collected by or on behalf of the District as
$4,949,448.
The total amount of outstanding bonds issued by the District as $21,445,000.

Additional Matters
Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not have any such findings.
Purpose of this Letter
Our management letter is intended solely for the information and use of Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
June 24, 2024

Section IX

CITY OF DAVENPORT, FLORIDA/NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT
TRAFFIC CONTROL JURISDICTION AGREEMENT
This Agreement (the "Agreement") is made and entered into by and between the City of Davenport, Florida, a municipal corporation created under the laws of the State of Florida (hereafter "CITY"), and North Powerline Road Community Development District, an independent special district created by ordinance pursuant to Chapter 190, Florida Statutes (hereafter "DISTRICT").
RECITALS
The North Powerline Road Community Development District is a local unit of special-purpose government and an independent special district established pursuant to Chapter 190, Florida Statutes, and by Ordinance No. 18-036 enacted by the COUNTY on June 5, 2018.

The DISTRICT owns fee simple title to all the roadways lying within the DISTRICT boundaries (hereafter "District Roads") and the boundaries and location of the DISTRICT is described and illustrated in Exhibit "A" attached to and incorporated in this Agreement.

The DISTRICT has requested that the CITY exercise its discretion under Section 316.006, Florida Statutes, and other applicable laws to exercise municipal traffic control jurisdiction over the DISTRICT Roads pursuant to written agreement.

The Florida Legislature, by enacting Section 316.006(2)(b), Florida Statutes, has authorized municipalities to exercise jurisdiction over special district roads if a municipality and the party owning such roads and common areas enter into a written agreement providing traffic control jurisdiction to the municipality and the governing body of the municipality approves that agreement.

The DISTRICT desires the CITY to enforce the traffic laws of the State of Florida over the DISTRICT Roads.

The CITY approves the exercise of municipal traffic control jurisdiction by the City of Davenport Police Department over the DISTRICT Roads.

The parties now desire to set forth the terms and conditions of this Agreement and acknowledge and agree that each is bound by such Agreement.

ACCORDINGLY, in consideration of the above stated Recitals, and other good and valuable consideration the receipt and sufficiency of which is hereby acknowledged by the parties, the parties hereto agree as follows:
l

Section 1.  Recitals. The above recitals are true and correct and are incorporated in and form a material part of this Agreement.
Section 2. Authority, Jurisdiction & Access. Pursuant to section 316.006(2)(b), Florida Statutes, and its home rule powers, the CITY agrees to exercise traffic control jurisdiction over the District Roads by providing enforcement of the traffic laws of the state upon the DISTRICT Roads during normal patrol hours (hereafter "Services"). Should the DISTRICT desire the CITY to be situated in its boundaries at times outside normal patrol hours, the DISTRICT understands that a separate contract shall be executed for additional services. The DISTRICT will provide the CITY with access to the DISTRICT Roads so that the CITY may carry out the Services under this Agreement.
Section 3.  Term of Agreement.  The term of this Agreement shall commence on June 1, 2024, and continue through June 1, 2025, and shall thereafter automatically continue for successive one-year terms unless terminated by either party by provision of ten (10) days written notice to the other party. The provisions of Section 10 herein shall survive the termination of this Agreement as well as any and all subsequent amended agreements entered into by the parties hereto.
Section 4. Signage. Prior to any traffic enforcement action, the DISTRICT, in consultation with the City of Davenport Police Department, shall establish the speed limit for the roads within the DISTRICT boundaries. The DISTRICT shall be responsible for posting the speed limit and erecting other traffic signs along the DISTRICT Roads in compliance with State of Florida Department of Transportation requirements. The maintenance, repair, and posting of all signage within the DISTRICT boundaries shall always be solely and exclusively the responsibility of the DISTRICT. The DISTRICT shall provide the CITY with certification by a licensed engineer that the roadway signage is in accordance with the standards set forth in the Manual on Uniform Traffic Control Devices and Chapter 316, Florida Statutes.
Section 5.  Authority in Addition to Existing Authority. The CITY's exercise of traffic control jurisdiction pursuant to this Agreement shall be supplemental to the authority presently enjoyed by the CITY over such roads and the DISTRICT, and nothing herein shall be construed to limit or modify such preexisting authority. The CITY agrees to continue to provide such police services as are required by law. This Agreement does not limit the DISTRICT's authority as prescribed by Chapter 190, Florida Statutes, in any manner.
Section 6. Compensation. If the DISTRICT is interested in additional neighborhood patrols or any special details, they shall be responsible for compensating the CITY for these off-duty services pursuant to this Agreement at an hourly rate and in a manner specified in Exhibit "B," which is attached hereto and incorporated herein. The hourly rate shall remain in effect until such time as it is revised in accordance with the CITY or departmental policy or procedure, ordinance or any other applicable statute, law or regulation.
Section 7.	City To Retain Revenues.	All revenue from the fines, costs and
2

penalties imposed by the traffic citations issued for violation of traffic laws on the DISTRICT Roads shall be solely retained by the CITY and apportioned in the manner set forth in applicable statutes. All revenue from the fines, costs, and penalties and/or liens, and the liens themselves that may be imposed on property located within the DISTRICT, shall be solely retained/owned by the CITY.
Section 8.  Liability Not Increased. Neither the existence of this Agreement nor anything contained herein shall give rise to any greater liability on the part of the CITY than that which the CITY would ordinarily be subjected to when providing police services.
Section 9. Remedies. Although the City of Davenport Police Department will diligently attempt to provide the DISTRICT with the Services specified within this Agreement, the CITY's failure to do so shall not constitute a breach of this Agreement, nor shall any penalty be imposed therefore.
Section 10. Hold Harmless and Indemnification By The DISTRICT. To the fullest extent permitted by law, and only up to, and without waiving, the monetary limitations of liability and sovereign immunity protections set forth in Section 768.28, Florida Statutes, the DISTRICT agrees to hold harmless and shall indemnify the CITY, each of its Commission Members, employees, appointees, officers and agents, both individually and in each of their official capacities from any and all claims, and manners of action or actions, cause and causes of action, lawsuits, trespasses, damages, judgments, executions, claims, liabilities and demands whatsoever, in law or in equity including, reasonable attorney's fees for any action or inaction arising out of, related to or deriving from, either directly or indirectly, any matter, action taken, or inaction by the City within the scope or furtherance of this Agreement.
Section 11. Insurance. To ensure its ability to fulfill the obligations pursuant to Section 10, above, the DISTRICT, as a condition precedent to the CITY's assumption of traffic control and enforcement jurisdiction as specified in this Agreement shall obtain an insurance policy in a sufficient amount for officers and directors liability, and for Comprehensive Automobile Liability. The DISTRICT shall also obtain general liability insurance for the term of this Agreement in the amount of One Million Dollars ($1,000,000.00), Comprehensive General Liability and Two Million Dollars ($2,000,000.00) in the aggregate. Said policy or policies of insurance shall: (a) name the CITY as an additional insured as it relates to the activities conducted pursuant to this Agreement, (b) be issued by companies authorized to do business under the laws of the State of Florida, (c) shall not exclude police liability, and (d) otherwise be acceptable to the City. Upon receiving notice of the acceptability of said policy or policies, the DISTRICT shall always file and maintain current certificates of the required insurance with the CITY. Any cancellations or lapses of insurance coverage affecting directly or indirectly the provisions of this Agreement shall be deemed a material breach, and the CITY shall have the right, in its sole discretion, to terminate this Agreement and seek applicable damages or other judicial relief.
Section 12.	Road Maintenance. Neither the existence of this Agreement nor

anything contained herein shall impose any obligation or duty upon the CITY to provide maintenance for and/or drainage of the DISTRICT Roads. The maintenance, repair and construction or reconstruction of all roads, drainage and signage within the DISTRICT shall always be solely and exclusively the responsibility of the DISTRICT.
Section 13. Assignability. The DISTRICT may not assign its rights nor delegate its duties and obligations arising under this Agreement except by the express, written consent of the CITY.
Section 14. Termination. Should either party to this Agreement desire to terminate the Agreement, the party wishing to terminate the Agreement must provide written notice thereof to the other party no less than ten (10) calendar days prior to the intended termination date.
Section 15. Notices. All notices contemplated by this Agreement shall be given in writing and sent by certified mail, return receipt requested to the following:

CITY	DISTRICT

City Manager
City of Davenport, Florida 1 S. Allapaha Ave Davenport, Florida 33837

North Powerline Road COD
c/o	Governmental	Management Services - Central Florida, LLC
219 E. Livingston Street Orlando, Florida 32801

With a copy to:
Kilinski I Van Wyk PLLC 517 E. College Avenue Tallahassee, Florida 32301

Section 16. Governing Law and Venue. This Agreement shall be construed and controlled in accordance with the laws of the State of Florida. Venue for any legal actions regarding the Agreement shall be Polk County, Florida.

Section 17. Costs or Expenses. Any costs or expenses (including reasonable attorneys' fees) associated with enforcement of the terms and/or conditions of this Agreement shall be borne by the respective parties hereto.

Section 18. Application of Public Records. Notwithstanding anything contained herein, as provided under Chapter 119, Florida Statutes, both parties are subject to the provisions of Florida's Public Records Law.
Section 19. Amendments. The parties hereto agree that no modification, amendment or alteration in the terms and conditions contained herein shall be effective unless contained in a written document executed with the same formality and of equal dignity herewith.

Section 20. Entire Agreement. This Agreement constitutes the entire Agreement of the parties hereto and is intended as a complete and exclusive statement of the promises, representations, negotiations, discussions, and agreements that have been made in connection with the subject of the Agreement.

IN WITNESS WHEREOF, the parties hereto have made and executed this Agreement on the respective dates under each signature.
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CITY OF DAVENPORT, FLO
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NORTH POWERLINE ROAD COMMUNITY
DEVELOPMENT DISTRICT, an independent special district
DocuSlgned by:

DocuSigncd by:

A TTESTG  D	489. 6/24/2024

Jill Burns, District Manager

APPROVED:

	;SF		6/24/2024
Rennie Heath, Chairperson

G; Q,;:: k

APPROVED AS TO FORM AND LEGALITY:

24/2024
Roy Van Wyk, District Counsel

Section X

North Powerline Road CDD

I	---

Phase 1 - Street Parking Map - 6/6/2023
I	Street parking allowed	/ ! ,

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TRACTC-3

NORTH BOUNDARY OF THE
SOUTHEAST 1/4 OF THE SOUTHEAST 1/4 or SECTION 34

NORTHWEST CORN(R OF THE SOUTHWEST 1 / 4 OF THE SOUTHWEST 1/4 OF SECTION 34 CCR#30462
J"X3" CONCRETE MONUMENT

( 182	181		
JJO	
129	
183	180		131	128	
184	179		132	127	

EAST BOUNDARY OF THE!
SOUTHWEST 1/4 Of THE
SOUTl-1EAST 1/4 OF SECTION 34

125

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187				124	
188	l7S		IJ<i	1 1	
!Sit	174		137	122	
I 190	173		138	121	
191	172-		139	120	
192			I 14-0	!lo/	
193			141	118	

185	178		IJ3	
"''	177
176		134
135	

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SOUTHEAST CORNER Of THE SOUTHWEST 1/4 Of THE SOUTHEAST 1/4 OF SECTION 34
N: 1395501.08'

[:786784.02'

194
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197

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I	S89"00'46"£	584.64'

148

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POINT OF BEGINNING
NORTHEAST CORNER OF SECT CCRI 108249
N: 1395476.26'

EAST RIGHT-OF-WAY LINE

E,788152.41'

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OF' US HIGHWAY 17-92

27

149	110		94	
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150	109		
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160

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UNNAMED RO (15· PUBUC RIGHT- (PLAT BOOK 3, PAGE

NO MONUMENT FOUND OR SET	I	

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Florida Dcvdoprne!ll Co. Tract
Plat Book 3. Pages 60-63

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(CORNER FALLS IN WATER)

WEST BOUNDARY OF THE NORTHEAST 1/4 OF THE NORTHEAST 1/4 OF SECTION 3

UNPLATTED

L76 58r10•41"W
S'85"25"J'!'W 24'8, 1'8
NO MONUMENT FOUND OR SET (CORNER
FALLS IN WATER)	1:
EAST UNE OF THE NORTHEASTl	1
1/4  OF SECTION 3
(BASIS OF BEARING)

Section XI

Section C

North Powerline Road CDD
Field Management Report

08/06/2024
Marshall Tindall Field Services Manager
GMS

Amenity Review

Some of the chaise webbing has started to fail. Furniture is being removed from service until a moderate size order is ready for scheduling.
Forecasting full re- sling for off season. Pool lift out of order and removed temporarily.
Consideration on replacement plan or removal.
Pool repair recommended – plaster crack. discussion with maintenance vendor and original builder. Plan for off season scheduling.

3

Landscape Review

New annuals were installed
Plant beds are neat and clean.
Compounding irrigation issues were resolved with well issue and damaged lines from private fence installations simultaneously.
Repairs were completed asap. Some plantings have been assessed for replacement with system now fully operational.
Reviewed some peripheral MES areas for cleanup with vendor.

North Powerline Road CDD Field Management Report | GMS 2024

Pond Review

Pond levels are still low in places.
Ponds levels have rien some in recently with rainy season weather patterns.
Some pond high water levels remain consistently well below sod levels.

May

July

4

North Powerline Road CDD Field Management Report | GMS 2024

Pond Review

Review of ponds and erosion areas.
Recommend planning and establishment of aquatic plantings for long term stabilization of ponds.
Plantings will propagate and grow with supervision of aquatics vendor.
Getting plantings established in ponds early can help preserve shoreline long term.

Example Plantings

5

North Powerline Road CDD Field Management Report | GMS 2024

Site Items

Speed limit signs reviewed and proposal for additional prepared.

Continuing to monitor Deer Run as remaining elements reach completion.

Reviewing parking and traffic complaints in phases 1 & 2.

Cleaning Entry signs.

Cleanup of fallen trees.

6

North Powerline Road CDD Field Management Report | GMS 2024

7

Conclusion

For any questions or comments regarding the above information, please contact me by phone at 407-346-2453, or by email at mtindall@gmscfl.com. Thank you.

Respectfully, Marshall Tindall

North Powerline Road CDD Field Management Report | GMS 2024

Section 1

Deer Run at Crosswinds
(NPR_CDD phases 4)

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(NPR_CDD phases 1-3)

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Existing - Speed Limit Proposal - New Speed Limit

NORTH POWERLINE RD CDD - Speed Limit Signs Review

Item will be provided under separate cover.

Section 2

A DeAngelo Contracting Services Company
SPECIAL SERVICE AGREEMENT 
This agreement is made between DeAngelo Contracting Services, LLC (“DCS”) and “CUSTOMER”.

North Powerline Rd CDD 219 East Livingston Street Orlando, FL 32801
Marshall Tindall P: (407) 346-2453 E: mtindall@gmscfl.com

Both CUSTOMER and DCS agree to the following:
Site Locations: DCS will provide the following service(s) on behalf of the CUSTOMER in accordance with the terms and conditions of this Agreement Dated Monday, 29 July 2024, at the following site(s):
219 East Livingston Street
Scope of Work: CUSTOMER agrees to pay DCS the following amount for the one-time special service project as described below:
Description of Service	
Installation of Plants	
Aquagenix will provide a days labor of 1,000 plants in the mapped out area.	

If approved, please sign and return in order to schedule	Materials
Labor	$	-
$	1,855.00	
services	Subtotal	$	1,855.00	
	Shipping Fee	$	-	
Do not pay from this proposal - Invoice will follow after work is	Taxes	$	-	
complete	TOTAL	$	1,855.00	

Contract Terms: The term of this Agreement shall be continuous without interruption until the project is completed or this Agreement is terminated as provided for below. Contract addendum(s) may alter or change these terms and conditions.

Safety: DCS agrees to furnish for use in inspecting and treating agreed to bodies of water all appropriate equipment and products, which in its sole discretion will provide safe and effective results for the specific site(s) following Florida law, rules, regulations, and BMP- Best Management Practices for aquatics.
Insurance: DCS agrees to maintain the following insurance coverage: Worker's Compensation, General Liability, Automobile Liability, Property and Casualty, Excess Liability and Business Interruption Coverage. Upon written request, CUSTOMER may be listed as an "Additional Insured" at no extra charge.

Address Change: If DCS or CUSTOMER undergoes a change in address, notification to the other party shall be made by email, or first-class mail. Written instructions including the new address and telephone number will be enclosed in the notification.

Management Change: If the CUSTOMER undergoes a change of management or personnel in governing and administering of the CUSTOMER, this Agreement will remain in place unless and until terminated in accordance with Paragraph 11. It is the responsibility of the CUSTOMER to notify DCS of any management or personnel change by email or first-class mail. CUSTOMER is responsible for all invoices and past due amounts plus interest shall any invoice become past due because of said management changes.

Schedule of Payment and Penalties for past due invoices: CUSTOMER will be invoiced upon completion of the special service agreement and agrees to pay DCS within thirty (30) days after date of invoice at the DCS home office at 100 N Conahan Drive, Hazleton, PA, 18201. Failure to pay the invoiced amount when due shall constitute a default under this Agreement and will result in customer becoming responsible for all charges that are necessary to collect the full amount of the invoice plus said necessary collection charges.

Default: If CUSTOMER defaults on any provision of this Agreement, CUSTOMER hereby agrees that DCS may, at its sole discretion, seek any or all the following remedies:

Termination of this Agreement. In this event, CUSTOMER agrees to make immediate payment of the total contract amount through the end of its term (less previously paid payments) as liquidated and agreed upon damage.

Filing of a mechanics lien on property for all monies due plus interest, DeAngelo Contracting Services costs and attorney’s fees incurred by DCS.
Termination Procedure: This Agreement may be terminated by either party with thirty (30) days written notice. Notification must be sent by certified mail, return receipt requested, to DCS, 100 N Conahan Drive, Hazleton, PA 18201.
OTHER ITEMS:
Work or other expenses related to request(s) by CUSTOMER for services that are not specified in this contract will require a signed Special Service Agreement (SSA) detailing the requested additional services and associated costs before work may begin. This SSA will be invoiced separately upon completion of the work detailed in the SSA.

DCS reserves the right, under special circumstances, to initiate surcharges relating to extraordinary price increases of any products.

If necessary, CUSTOMER agrees to notify and locate any private in-ground utilities or structures. If CUSTOMER does not notify and locate in- ground utilities or structures, DeAngelo Contracting Services is not responsible for damages to said utilities or structures. DCS will have public in-ground utilities located through 811.
DCS will make every attempt to protect all work areas from excess damage and wear and tear. Minor cosmetic damage may occur that given time will return to pre work condition.

Contract Documents: This Agreement constitutes the entire Agreement of DCS and the CUSTOMER. If any portion of this Agreement shall be held invalid or unenforceable, the remaining portions of this Agreement shall be binding upon both parties. No oral or written modification of the terms contained herein shall be valid unless made in writing and accepted by an authorized agent of both DCS and CUSTOMER.

Cotton Roberts
DEANGELO CONTRACTING SERVICES	CUSTOMER
Cotton Roberts

PRINT NAME	PRINT NAME
7/29/2024

DATE	DATE

Orlando Branch

The offer contained in this Agreement is valid for sixty (60) days only and must be returned to our office for acceptance within that period. If not accepted within that time, the offer shall be void.

Powerline Rd /Planting
marked 3 planting areas 50ft area. Back cirle needs 25ft on each side of the control structure

Legend
Circle Measure Feature 1 Planting pond
Shady Oaks Mobile Home Park Tiny Flower Rd

900 ft

➤

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Image © 2024 Airbus

Section 3

Davenport Post Pools

PROPOSAL

To: Field Manager	Date: May 24, 2024 “Forest Lake CDD”		Proposal No. TWO (2)
Job: Bella Vita, Swimming Pool

Phone: 407.346.2453

Attn.	Marshall Tindall	Email: mtindall@gmscfl.com

	Repair Superficial “Crack” in the Swimming Pool plaster and replace plaster, trowel to smooth finish.

Total Cost	$3,949.00

Note: This does not include pool chemicals, or pumping water in or out of the pool.

Davenport Post Pools

Robert Murphy, President/ Owner

Section D

Section 1

North Powerline Road
Community Development District

Summary of Check Register

April 27, 2024 to June 30, 2024

Bank	Date	Check No.'s	Amount	

General Fund	

5/10/24	

698-704	

$	17,612.62	
	5/17/24	705-715	$	22,978.51	
	5/31/24	716-719	$	3,630.53	
	6/7/24	720-722	$	5,692.68	
	6/19/24	723-728	$	23,398.38	
	6/28/24	729-730	 $	843.60 	
			$	74,156.32	
Capital Projects Fund				
	5/7/24	141	$	2,210.00	
	5/28/24	142	$	361,844.52	
	6/4/24	143-144	$	659.25	
	6/20/24	145	$	9,747.60	
			$	374,461.37	
Total Amount	$	448,617.69	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER
*** CHECK DATES 04/27/2024 - 06/30/2024 ***	N POWERLINE RD - GENERAL
BANK A NORTH POWERLINE RD

CHECK REGISTER	RUN	7/30/24	

STATUS		
AMOUNT	
*		550.00	
*		250.00	
*		75.00	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME

PAGE	1

....CHECK.....

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
5/10/24 00051	4/30/24 12211	202404 330-57200-48200
MONTHLY CLEANING - APR 24 4/30/24 12211	202404 330-57200-48200
TRASH COLLECT - APR 24
4/30/24 12211	202404 330-57200-48200
SPECIAL REQUEST CLEANING
CSS CLEAN STAR SERVICES CENTRAL FL	875.00 000698
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/10/24 00055	4/29/24 53-BID-7 202404 330-57200-48500	*	280.00
POOL PERMIT FY 2024
FLORIDA DEPARTMENT OF HEALTH	280.00 000699
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/10/24 00006	3/29/24 138	202403 330-57200-48000	*	505.87
CLEAN FURN/GARB/WALL/GRAS
3/29/24 138	202403 320-53800-48000	*	571.00
PIPE/PET TUNNNEL/GARBAGE
5/01/24 136	202405 310-51300-34000	*	3,333.33
MANAGEMENT FEES-MAY24
5/01/24 136	202405 310-51300-35200	*	105.00
WEBSITE MANAGEMENT-MAY24
5/01/24 136	202405 310-51300-35100	*	157.50
INFORMATION TECH-MAY24
5/01/24 136	202405 310-51300-31300	*	500.00
DISSEMINATION SVCS-MAY24
5/01/24 136	202405 330-57200-48300	*	437.50
AMENITY ACCESS-MAY24
5/01/24 136	202405 310-51300-51000	*	3.37
OFFICE SUPPLIES-MAY24
5/01/24 136	202405 310-51300-42000	*	92.06
POSTAGE-MAY24
5/01/24 137	202405 320-53800-34000	*	1,378.17
FIELD MANAGEMENT-MAY24
GOVERNMENTAL MANAGEMENT SERVICES-CF	7,083.80 000700
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/10/24 00066	5/01/24 05012024 202405 300-15500-10000	*	3,048.12
DR PLYGRND LEASE JUN24
HNB PROPERTY, LLC	3,048.12 000701
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/10/24 00034	4/11/24 12388	202404 320-53800-49000	*	1,950.00
TREE REMOVAL PH1 TRACT C3
4/13/24 12396	202404 320-53800-46200	*	1,850.00
ONE TIME CLEANUP-DEER RUN
PRINCE & SONS INC.	3,800.00 000702
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/10/24 00068	4/10/24 1378	202404 320-53800-47300	*	135.00
IRRIGATION REPAIRS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/30/24	PAGE	2
*** CHECK DATES 04/27/2024 - 06/30/2024 ***	N POWERLINE RD - GENERAL
BANK A NORTH POWERLINE RD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/10/24 00054	5/01/24 05012024 202405 300-15500-10000	*	2,390.70
PLAYGRND/FUR LEASE JUN24
WHFS, LLC	2,390.70 000704
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/17/24 00049	5/01/24 INV-0207 202405 320-53800-47000	*	918.00
LAKE MAINTENANCE - MAY 24
AQUAGENIX	918.00 000705
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/17/24 00057	5/07/24 DA050720 202405 310-51300-11000	*	200.00
SUPERVISOR FEE 05/07/24
DANIEL ARNETTE	200.00 000706
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/17/24 00058	5/07/24 EC050720 202405 310-51300-11000	*	200.00
SUPERVISOR FEE 05/07/24
EMILY J CASSIDY	200.00 000707
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/17/24 00008	5/07/24 KC050720 202405 310-51300-11000	*	200.00
SUPERVISOR FEE 05/07/24
KEVIN CHINOY	200.00 000708
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/17/24 00032	5/15/24 9423	202404 310-51300-31500	*	4,801.37
GENERAL COUNSEL - APR24
KILINSKI VAN WYK, PLLC	4,801.37 000709
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/17/24 00009	5/07/24 LS050720 202405 310-51300-11000	*	200.00
SUPERVISOR FEE 05/07/24
LAUREN SCHWENK	200.00 000710
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/17/24 00034	5/01/24 12437	202405 320-53800-46200	*	5,835.84
DR4 LANDSCAPE MAINT MAY24
5/01/24 12486	202405 320-53800-46200	*	3,820.42
LANDSCAPE MAINT - MAY 24
5/01/24 12615	202405 320-53800-46200	*	1,420.00
HC3 LANDSCAPE MAINT MAY24
PRINCE & SONS INC.	11,076.26 000711
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/17/24 00011	5/07/24 RH050720 202405 310-51300-11000	*	200.00
SUPERVISOR FEE 05/07/24
RENNIE HEATH	200.00 000712
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/17/24 00050	5/01/24 22651	202405 330-57200-48500	*	2,750.00
POOL MAINTENANCE - MAY 24
RESORT POOL SERVICES	2,750.00 000713
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/17/24 00068	5/31/24 1384	202405 320-53800-47300	*	70.00
IRRIGATION INSPECTION

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/30/24	PAGE	3
*** CHECK DATES 04/27/2024 - 06/30/2024 ***	N POWERLINE RD - GENERAL
BANK A NORTH POWERLINE RD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/17/24 00059	4/30/24 11716927 202404 330-57200-34500	*	2,362.88
SECURITY SERVICES APR24
SECURITAS SECURITY SERVICES USA,INC	2,362.88 000715
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/31/24 00051	5/27/24 12421	202405 330-57200-48200	*	550.00
MONTHLY CLEANING - MAY 24
5/27/24 12421	202405 330-57200-48200	*	250.00
TRASH COLLECT - MAY 24
CSS CLEAN STAR SERVICES CENTRAL FL	800.00 000716
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/31/24 00006	4/30/24 139	202404 330-57200-48000	*	1,375.00
POOL AREA REPAIRS
4/30/24 139	202404 320-53800-48000	*	1,040.53
TRASH PICKUP/FIX SIGNS
GOVERNMENTAL MANAGEMENT SERVICES-CF	2,415.53 000717
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/31/24 00053	5/28/24 59401935 202405 330-57200-48100	*	40.00
PEST CONTROL - MAY 24
MASSEY SERVICES INC.	40.00 000718
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/31/24 00068	5/22/24 1395	202405 320-53800-47300	*	375.00
IRRIGATION REPAIRS
RABALAC LANDSCAPE SOLUTIONS	375.00 000719
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/07/24 00064	5/31/24 00064602 202405 310-51300-48000	*	253.87
NOT OF BOS ELECTION
GANNETT FLORIDA LOCALIQ	253.87 000720
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/07/24 00066	6/07/24 07012024 202406 300-15500-10000	*	3,048.11
DR PLAYGROUND LEASE JUL24
HNB PROPERTY, LLC	3,048.11 000721
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/07/24 00054	6/07/24 07012024 202406 300-15500-10000	*	2,390.70
PLAYGRND/FUR LEASE JUL24
WHFS, LLC	2,390.70 000722

6/19/24	00049	6/01/24	
- - - - - - - - - - -
6/19/24 00006	6/01/24	
		6/01/24	
		6/01/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - INV-0223 202406 320-53800-47000	*	918.00
LAKE MAINTENANCE - JUN 24
AQUAGENIX	918.00 000723
-	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
140	202406 310-51300-34000	*	3,333.33
MANAGEMENT FEES - JUN 24
140	202406 310-51300-35200	*	105.00
WEBSITE ADMIN - JUN 24
140	202406 310-51300-35100	*	157.50
INFORMATION TECH - JUN 24
NPRC NORTH POWER LI IARAUJO

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/30/24	PAGE	4
*** CHECK DATES 04/27/2024 - 06/30/2024 ***	N POWERLINE RD - GENERAL
BANK A NORTH POWERLINE RD

DATE	DATE	
	6/01/24	
	6/01/24	
	6/01/24	
	6/01/24	
	6/01/24	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
140	202406 310-51300-31300	*	500.00
DISSEMINATION - JUN 24
140	202406 330-57200-48300	*	437.50
AMENITY ACCESS - JUN 24
140	202406 310-51300-51000	*	3.67
OFFICE SUPPLIES
140	202406 310-51300-42000	*	104.31
POSTAGE
141	202406 320-53800-34000	*	1,378.17
FIELD MANAGEMENT - JUN 24
GOVERNMENTAL MANAGEMENT SERVICES-CF	6,019.48 000724
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/24 00032	6/18/24 9719	202405 310-51300-31500	*	1,074.00
GENERAL COUNSEL - MAY 24
KILINSKI VAN WYK, PLLC	1,074.00 000725
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/24 00034	6/01/24 12835	202406 320-53800-46200	*	5,835.84
DR4 LANDSCAPE MAINT JUN24
6/01/24 12853	202406 320-53800-46200	*	3,820.42
LANDSCAPE MAINT - JUN24
PRINCE & SONS INC.	9,656.26 000726
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/24 00050	6/01/24 22993	202406 330-57200-48500	*	2,750.00
POOL MAINTENANCE - JUN24
6/10/24 23239	202406 330-57200-48500	*	390.00
2 NEW GAS SPRINGS
RESORT POOL SERVICES	3,140.00 000727
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/24 00059	5/31/24 11756596 202405 330-57200-34500	*	2,590.64

	SECURITAS SECURITY SERVICES USA,INC										2,590.64	000728	
- - - - - - - -	- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- -	-	-	-	-	-	-	- - - -	- - - - -	- - -	
6/28/24 00052	6/25/24 5	202406 310-51300-31300		*							500.00			
	AMORT	SCHED S2022 8/1/24												
		DISCLOSURE SERVICES LLC										500.00	000729	
- - - - - - - -	- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- -	-	-	-	-	-	-	- - - -	- - - - -	- - -	
6/28/24 00069	6/28/24 93244	202406 300-15500-10000		*							343.60			

SECURITY SERVICES MAY24

7/4/24 SECURITY

NATION SECURITY SERVICES LLC	343.60 000730

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	74,156.32
TOTAL FOR REGISTER	74,156.32 NPRC NORTH POWER LI IARAUJO

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/30/24	PAGE	1
*** CHECK DATES 04/27/2024 - 06/30/2024 ***	N POWERLINE RD - CAP S2020
BANK B NORTH POWERLINE RD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/07/24 00002	3/31/24 022089	202403 600-20700-10100	*	2,210.00
032 PH3 FR#37

-	-	-	- -	-	-	-	-	- - - - - -	
			*					279,705.41	

ABSOLUTE ENGINEERING INC	2,210.00 000141

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/28/24 00038	2/28/24 PAYAPP#4 202405 600-20700-10100

600-20700-10100	*	38,610.00	
600-20700-10100	*	43,529.11	
600-20700-10100	*	.00	

032 P3 FR#38
3/29/24 PAYAPP#5 202405
032 P3 FR#38
5/02/24 PAYAPP#R 202405
032 P3 FR#38
5/02/24 PAYAPP#6 202405
032 P3 FR#38

- - - - - - - -

QUALITY BY DESIGN, INC.	361,844.52 000142
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/24 00002	4/30/24 022155	202404 600-20700-10100	*	450.00
031 PH3 FR#39
ABSOLUTE ENGINEERING INC	450.00 000143
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/24 00035	5/15/24 9424	202404 600-20700-10100	*	209.25
031 PH3 FR#39
KILINSKI VAN WYK PLLC	209.25 000144
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/20/24 00018	5/30/24 1819	202405 600-20700-10100	*	9,747.60
032 PH3 FR#40
SIGNATURE PRIVACY WALLS OF FLORIDA	9,747.60 000145
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK B	374,461.37
TOTAL FOR REGISTER	374,461.37

NPRC NORTH POWER LI IARAUJO

Section 2

North Powerline Road
Community Development District

Unaudited Financial Reporting
June 30, 2024

Table of Contents

1	Balance Sheet	

2-3	

General Fund	

4	

Capital Reserve Fund	

5	

Series 2020 Debt Service Fund	

6	

Series 2022 Debt Service Fund	

7	

Series 2020 Capital Projects Fund	

8	

Series 2022 Capital Projects Fund	

9-10	

Month to Month	

11	

Long Term Debt Summary	

12	

Assessment Receipt Schedule	

Combined Balance Sheet June 30, 2024

General
Fund

Debt Service
Funds

Capital
Funds

Total
Governmental Funds

Assets:
Cash:

$	666,992	$	-	$	-	$	666,992	
$	-	$	-	$	3,067	$	3,067	
$	-	$	-	$	76,953	$	76,953	

Operating Account Capital Projects Account
Investments:
Capital Reserve - Money Market
Series 2020
Reserve	
$	-	$	355,933	
$	-	$	355,933	
Revenue	$	-	$	292,595	$	-	$	292,595	
Prepayment	$	-	$	290	$	-	$	290	
Construction - Phase 1	$	-	$	-	$	32	$	32	
Construction - Phase 2 Series 2022
Reserve	$	-	$	-

$	-	$	538,156	$	415	$	415

$	-	$	538,156	
Revenue	$	-	$	313,199	$	-	$	313,199	
Prepayment	$	-	$	99,533	$	-	$	99,533	
Construction - Phase 3	$	-	$	-	$	137	$	137	
Construction - Phase 4	$	-	$	-	$	610	$	610	
Due from Developer	$	1,934	$	-	$	-	$	1,934	
Due from General Fund	$	-	$	7,570	$	-	$	7,570	
Prepaid Expenses	$	8,476	$	-	$	-	$	8,476	
Total Assets	$	677,403	$	1,607,276	$	81,214	$	2,365,893	
Liabilities:
Accounts Payable	

$	16,210	

$	

-	$	642	

$	16,852	
Due to General Fund	$	-	$	-	$	1,934	$	1,934	
Due to Debt Service	$	7,570	$	-	$	-	$	7,570	
Retainage Payable	$	-	$	-	$	256,053	$	256,053	
Total Liabilites	$	23,780	$	-	$	258,629	$	282,410	
Fund Balance:
Nonspendable:					
Prepaid Items	$	8,476	$	-	$	-	$	8,476	
Restricted for:						
Debt Service - Series 2020	$	-	$	653,122	$	-	$	653,122	
Debt Service - Series 2022	$	-	$	954,155	$	-	$	954,155	
Capital Projects - Series 2020	$	-	$	-	$	938	$	938	
Capital Projects - Series 2022	$	-	$	-	$	(255,306)	$	(255,306)	
Assigned for:
Capital Reserves	$	-	$	
-	
$	76,953	
$	76,953	
Unassigned	$	645,146	$	-	$	-	$	645,146	
Total Fund Balances	$	653,622	$	1,607,276	$	(177,415)	$	2,083,483	
					
Total Liabilities & Fund Balance	$	677,403	$	1,607,276	$	81,214	$	2,365,893	

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/24	Thru 06/30/24	Variance	

Revenues:		
Assessments - Tax Roll	$	632,269	$	632,269	$	636,102	$	3,834	
Assessments - Direct Bill	$	105,677	$	105,677	$	52,838	$	(52,838)	
Boundary Amendment Contributions	$	-	$	-	$	12,564	$	12,564	
Lease Proceeds	$	-	$	-	$	130,999	$	130,999	
Interest	$	-	$	-	$	57	$	57	
Miscellaneous	$	-	$	-	$	250	$	250	
Total Revenues	$	737,946	$	737,946	$	832,811	$	94,865	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	9,000	$	4,000	$	5,000	
Engineering	$	20,000	$	15,000	$	340	$	14,660	
Attorney	$	30,000	$	22,500	$	15,907	$	6,593	
Annual Audit	$	5,500	$	-	$	-	$	-	
Assessment Administration	$	6,500	$	6,500	$	6,500	$	-	
Arbitrage	$	1,350	$	450	$	450	$	-	
Dissemination	$	7,000	$	5,250	$	5,500	$	(250)	
Trustee Fees	$	12,500	$	5,388	$	5,388	$	-	
Management Fees	$	40,000	$	30,000	$	30,000	$	-	
Information Technology	$	1,890	$	1,418	$	1,418	$	-	
Website Maintenance	$	1,260	$	945	$	945	$	-	
Postage & Delivery	$	1,000	$	750	$	929	$	(179)	
Insurance	$	7,687	$	7,687	$	6,371	$	1,316	
Copies	$	1,000	$	750	$	63	$	687	
Legal Advertising	$	10,000	$	7,500	$	8,829	$	(1,329)	
Other Current Charges	$	5,000	$	3,750	$	364	$	3,386	
Boundary Amendment Expenses	$	-	$	-	$	8,767	$	(8,767)	
Office Supplies	$	625	$	469	$	22	$	446	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative	$	163,487	$	117,530	$	95,968	$	21,562	

Operations & Maintenance					
Field Expenditures
Property Insurance	

$	20,000	

$	20,000	

$	19,777	

$	223	
Field Management	$	16,538	$	12,403	$	12,404	$	-	
Landscape Maintenance	$	100,000	$	75,000	$	59,255	$	15,745	
Landscape Replacement	$	25,000	$	18,750	$	4,066	$	14,684	
Lake Maintenance	$	21,600	$	16,200	$	8,262	$	7,938	
Fountain Maintenance	$	1,800	$	1,350	$	150	$	1,200	
Streetlights	$	75,000	$	56,250	$	83,408	$	(27,158)	
Electric	$	7,500	$	5,625	$	6,017	$	(392)	
Water & Sewer	$	2,400	$	1,800	$	137	$	1,663	
Sidewalk & Asphalt Maintenance	$	2,500	$	1,875	$	-	$	1,875	
Irrigation Repairs	$	5,000	$	5,000	$	5,015	$	(15)	
General Repairs & Maintenance	$	15,000	$	11,250	$	4,789	$	6,461	
Contingency	$	7,500	$	5,625	$	3,965	$	1,660	
Subtotal Field Expenditures	$	299,838	$	231,128	$	207,245	$	23,884	

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/24	Thru 06/30/24	Variance	

Amenity Expenditures		
Amenity - Electric	$	16,800	$	12,600  $	11,243	$	1,357	
Amenity - Water	$	4,000	$	3,000  $	2,374	$	626	
Playground Lease	$	53,688	$	40,266  $	36,757	$	3,509	
Internet	$	2,000	$	1,500  $	963	$	537	
Pest Control	$	630	$	473  $	360	$	113	
Janitorial Services	$	10,800	$	8,100  $	6,525	$	1,575	
Security Services	$	34,000	$	25,500  $	23,320	$	2,180	
Pool Maintenance	$	36,000	$	27,000  $	26,955	$	45	
Amenity Access Management	$	5,250	$	3,938  $	3,938	$	-	
Amenity Repairs & Maintenance	$	15,000	$	11,250  $	6,020	$	5,230	
Contingency	$	7,500	$	5,625  $	4,625	$	1,000	
Capital Outlay	$	-	$	-	$	65,500	$	(65,500)	
Subtotal Amenity Expenditures	$	185,668	$	139,251  $	188,579	$	(49,327)	
				
Total Operations & Maintenance	$	485,506	$	370,379  $	395,824	$	(25,444)	
				
Total Expenditures	$	648,993	$	487,910  $	491,792	$	(3,882)	

Other Financing Uses

Transfer Out - Capital Reserves	

$	88,953	

$	-	$	-	

$	-	
Total Other Financing Uses	$	88,953	$	-  $	-	$	-	
				
Total Expenditures & Other Financing Uses	$	737,946	$	487,910  $	491,792	$	(3,882)	
				
Net Change in Fund Balance	$	-	$	341,019		
				
Fund Balance - Beginning	$	-	$	312,604		
				
Fund Balance - Ending	$	-	$	653,622		

North Powerline Road
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2024

	Adopted		Prorated Budget	Actual		
	Budget		Thru 06/30/24	Thru 06/30/24	Variance	
Revenues

Interest	

$	-	

$		

-	$	2,753	

$	2,753	
Total Revenues	$	-	$		-  $	2,753	$	2,753	

Expenditures:

Capital Outlay	

$	-	

$		

-	$	-	

$	-	
Total Expenditures	$	-	$		-  $	-	$	-	
						
Excess (Deficiency) of Revenues over Expenditures	$	-			$	2,753		

Other Financing Sources

Transfer In - General Fund	

$	88,953	

$		

-	$	-	

$	-	
Total Other Financing Sources	$	88,953	$		-  $	-	$	-	
						
Net Change in Fund Balance	$	88,953			$	2,753		
						
Fund Balance - Beginning	$	74,200			$	74,200		
						
Fund Balance - Ending	$	163,153			$	76,953		

North Powerline Road
Community Development District Debt Service Fund Series 2020
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2024

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/24	Thru 06/30/24	Variance	

Revenues:		
Assessments - Tax Roll	$	712,525	$	712,525	$	716,843	$	4,319	
Interest	$	-	$	-	$	26,003	$	26,003	
Total Revenues	$	712,525	$	712,525	$	742,846	$	30,322	

Expenditures:					
Interest - 11/1	$	225,803	$	225,803	$	225,803	$	-	
Principal - 5/1	$	260,000	$	260,000	$	260,000	$	-	
Interest - 5/1	$	225,803	$	225,803	$	225,803	$	-	
Total Expenditures	$	711,606	$	711,606	$	711,606	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	918		$	31,240		
					
Fund Balance - Beginning	$	258,989		$	621,882		
					
Fund Balance - Ending	$	259,907		$	653,122		

North Powerline Road
Community Development District Debt Service Fund Series 2022
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 06/30/24	Thru 06/30/24	Variance	

Revenues:					
Assessments - On Roll	$	649,797	$	649,797	$	543,979	$	(105,817)	
Assessments - Prepayments	$	-	$	-	$	99,533	$	99,533	
Interest	$	-	$	-	$	45,287	$	45,287	
Total Revenues	$	649,797	$	649,797	$	688,800	$	39,003	

Expenditures:					
Special Call - 11/1	$	-	$	-	$	1,605,000	$	(1,605,000)	
Interest - 11/1	$	256,966	$	256,966	$	256,966	$	-	
Principal - 5/1	$	135,000	$	115,000	$	115,000	$	-	
Interest - 5/1	$	256,966	$	256,966	$	212,553	$	44,412	
Total Expenditures	$	648,931	$	628,931	$	2,189,519	$	(1,560,588)	
					
Excess (Deficiency) of Revenues over Expenditures	$	866		$	(1,500,719)		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	866		$	(1,500,719)		
					
Fund Balance - Beginning	$	390,410		$	2,454,874		
					
Fund Balance - Ending	$	391,276		$	954,155		

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/24	Thru 06/30/24	Variance	

Revenues		
Developer Contributions	$	-	$	-	$	744	$	744	
Interest	$	-	$	-	$	222	$	222	
Total Revenues	$	-	$	-	$	966	$	966	

Expenditures:					
Capital Outlay - Phase 1	$	-	$	-	$	276	$	(276)	
Capital Outlay - Phase 2	$	-	$	-	$	468	$	(468)	
Admin Contingency	$	-	$	-	$	384	$	(384)	
Total Expenditures	$	-	$	-	$	1,128	$	(1,128)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(162)		
					
Fund Balance - Beginning	$	-	$	1,100		
					
Fund Balance - Ending	$	-	$	938		

	Adopted		Prorated Budget	Actual		
		Budget		Thru 06/30/24	Thru 06/30/24	Variance	
Revenues							
Developer Contributions	$		-	$		-	$	1,228,943	$	1,228,943	
Interest	$		-	$		-	$	44	$	44	
Total Revenues	$		-  $		-  $	1,228,987	$	1,228,987	

Expenditures:							
Capital Outlay - Phase 3	$		-	$		-	$	1,060,706	$	(1,060,706)	
Capital Outlay - Phase 4	$		-	$		-	$	168,937	$	(168,937)	
Total Expenditures	$		-  $		-  $	1,229,643	$	(1,229,643)	
							
Excess (Deficiency) of Revenues over Expenditures	$		-		$	(656)		
							
Fund Balance - Beginning	$		-		$	(254,650)		
							
Fund Balance - Ending	$		-		$	(255,306)		

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Revenues:

Assessments - Tax Roll	$	8	$	4,317	$	495,320	$	1,587	$	129,435	$	-	$	1,617	$	1,640	$	2,179	$	-	$	-	$	-	$	636,102	
Assessments - Direct Bill	$	-	$	-	$	52,838	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	52,838	
Boundary Amendment Contributions	$	3,796	$	-	$	-	$	-	$	5,720	$	1,113	$	-	$	-	$	1,934	$	-	$	-	$	-	$	12,564	
Lease Proceeds	$	130,999	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	130,999	
Interest	$	3	$	2	$	6	$	9	$	8	$	9	$	8	$	6	$	6	$	-	$	-	$	-	$	57	
Miscellaneous	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	250	$	-	$	-	$	-	$	-	$	250	
Total Revenues	$	134,806	$	4,319	$	548,164	$	1,596	$	135,163	$	1,122	$	1,625	$	1,896	$	4,119	$	-	$	-	$	-	$	832,811	

Expenditures:											
General & Administrative:											
Supervisor Fees	$	-	$	1,000	$	-	$	600	$	600	$	-	$	800	$	1,000	$	-	$	-  $	-  $	-  $	4,000	
Engineering	$	340	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	340	
Attorney	$	1,060	$	1,559	$	754	$	2,231	$	2,138	$	590	$	4,801	$	1,074	$	1,701	$	-  $	-  $	-  $	15,907	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Assessment Administration	$	6,500	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	6,500	
Arbitrage	$	-	$	-	$	-	$	450	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	450	
Dissemination	$	1,000	$	500	$	500	$	500	$	500	$	500	$	500	$	500	$	1,000	$	-  $	-  $	-  $	5,500	
Trustee Fees	$	-	$	-	$	-	$	4,041	$	-	$	-	$	-	$	-	$	1,347	$	-  $	-  $	-  $	5,388	
Management Fees	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	-  $	-  $	-  $	30,000	
Information Technology	$	158	$	158	$	158	$	158	$	158	$	158	$	158	$	158	$	158	$	-  $	-  $	-  $	1,418	
Website Maintenance	$	105	$	105	$	105	$	105	$	105	$	105	$	105	$	105	$	105	$	-  $	-  $	-  $	945	
Postage & Delivery	$	53	$	26	$	-	$	349	$	138	$	36	$	130	$	92	$	104	$	-  $	-  $	-  $	929	
Insurance	$	6,371	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	6,371	
Printing & Binding	$	-	$	-	$	62	$	-	$	-	$	2	$	-	$	-	$	-	$	-  $	-  $	-  $	63	
Legal Advertising	$	8,240	$	-	$	-	$	335	$	-	$	-	$	-	$	254	$	-	$	-  $	-  $	-  $	8,829	
Other Current Charges	$	39	$	40	$	39	$	39	$	42	$	42	$	41	$	41	$	42	$	-  $	-  $	-  $	364	
Boundary Amendment Expenses	$	1,257	$	2,906	$	1,558	$	1,113	$	820	$	934	$	180	$	-	$	-	$	-  $	-  $	-  $	8,767	
Office Supplies	$	4	$	1	$	3	$	0	$	3	$	3	$	1	$	3	$	4	$	-  $	-  $	-  $	22	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	175	
Total General & Administrative	$	28,635	$	9,627	$	6,512	$	13,254	$	7,836	$	5,702	$	10,049	$	6,560	$	7,793	$	-  $	-  $	-  $	95,968	

Operations & Maintenance											
Field Expenditures
Property Insurance	

$	19,777	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-  $	-  $	-  $	19,777	
Field Management	$	1,378	$	1,378	$	1,378	$	1,378	$	1,378	$	1,378	$	1,378	$	1,378	$	1,378	$	-  $	-  $	-  $	12,404	
Landscape Maintenance	$	6,400	$	6,400	$	6,380	$	6,380	$	-	$	5,870	$	7,090	$	11,076	$	9,656	$	-  $	-  $	-  $	59,255	
Landscape Replacement	$	-	$	3,460	$	606	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	4,066	
Lake Maintenance	$	918	$	918	$	918	$	918	$	918	$	918	$	918	$	918	$	918	$	-  $	-  $	-  $	8,262	
Fountain Maintenance	$	150	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	150	
Streetlights	$	5,362	$	11,328	$	5,360	$	10,379	$	9,901	$	9,901	$	9,918	$	10,629	$	10,629	$	-  $	-  $	-  $	83,408	
Electric	$	698	$	990	$	310	$	303	$	644	$	594	$	812	$	1,057	$	609	$	-  $	-  $	-  $	6,017	
Water & Sewer	$	17	$	17	$	17	$	17	$	17	$	17	$	-	$	17	$	17	$	-  $	-  $	-  $	137	
Sidewalk & Asphalt Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Irrigation Repairs	$	695	$	78	$	185	$	284	$	70	$	153	$	345	$	445	$	2,760	$	-  $	-  $	-  $	5,015	
General Repairs & Maintenance	$	790	$	380	$	-	$	535	$	1,473	$	571	$	1,041	$	-	$	-	$	-  $	-  $	-  $	4,789	
Contingency	$	-	$	-	$	-	$	-	$	-	$	2,015	$	1,950	$	-	$	-	$	-  $	-  $	-  $	3,965	
Subtotal Field Expenditures	$	36,186	$	24,949	$	15,155	$	20,195	$	14,401	$	21,418	$	23,453	$	25,520	$	25,968	$	-  $	-  $	-  $	207,245	

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	
Amenity Expenditures
Amenity - Electric	
$	1,620	
$	3,108	
$	767	
$	-	
$	899	
$	993	
$	963	
$	1,987	
$	906	
$	-  $	-  $	-  $	11,243	
Amenity - Water	$	255	$	232	$	273	$	212	$	235	$	387	$	300	$	240	$	240	$	-  $	-  $	-  $	2,374	
Playground Lease	$	2,391	$	2,391	$	2,391	$	2,391	$	5,439	$	5,439	$	5,439	$	5,439	$	5,439	$	-  $	-  $	-  $	36,757	
Internet	$	110	$	106	$	106	$	106	$	106	$	106	$	106	$	109	$	109	$	-  $	-  $	-  $	963	
Pest Control	$	40	$	40	$	40	$	40	$	40	$	40	$	40	$	40	$	40	$	-  $	-  $	-  $	360	
Janitorial Services	$	550	$	550	$	550	$	800	$	800	$	800	$	875	$	800	$	800	$	-  $	-  $	-  $	6,525	
Security Services	$	2,847	$	2,363	$	2,818	$	2,363	$	2,363	$	-	$	5,181	$	2,591	$	2,794	$	-  $	-  $	-  $	23,320	
Pool Maintenance	$	1,500	$	2,670	$	1,720	$	6,645	$	2,750	$	2,750	$	3,030	$	2,750	$	3,140	$	-  $	-  $	-  $	26,955	
Amenity Access Management	$	438	$	438	$	438	$	438	$	438	$	438	$	438	$	438	$	438	$	-  $	-  $	-  $	3,938	
Amenity Repairs & Maintenance	$	1,117	$	465	$	-	$	1,038	$	285	$	506	$	1,375	$	1,235	$	-	$	-  $	-  $	-  $	6,020	
Contingency	$	-	$	-	$	4,625	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	4,625	
Capital Outlay	$	-	$	-	$	65,500	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	65,500	
Subtotal Amenity Expenditures	$	10,868	$	12,362	$	79,227	$	14,031	$	13,354	$	11,457	$	17,746	$	15,628	$	13,906	$	-  $	-  $	-  $	188,579	
											
Total Operations & Maintenance	$	47,054	$	37,311	$	94,382	$	34,226	$	27,755	$	32,875	$	41,199	$	41,148	$	39,874	$	-  $	-  $	-  $	395,824	
											
Total Expenditures	$	75,688	$	46,938	$	100,894	$	47,480	$	35,591	$	38,578	$	51,248	$	47,708	$	47,667	$	-  $	-  $	-  $	491,792	

Other Financing Uses											
Transfer Out	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Total Other Financing Uses	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
											
Total Expenditures & Other Financing Uses	$	75,688	$	46,938	$	100,894	$	47,480	$	35,591	$	38,578	$	51,248	$	47,708	$	47,667	$	-  $	-  $	-  $	491,792	
											
Net Change in Fund Balance	$	59,117	$	(42,619)	$	447,270	$	(45,884)	$	99,572	$	(37,455)	$	(49,623)	$	(45,812)	$	(43,548)	$	-  $	-  $	-  $	341,019	

North Powerline Road
Community Development District Long Term Debt Report

Series 2020, Special Assessment Revenue Bonds	
Maturity Date:	5/1/2051	
Reserve Fund Definition	50% Maximum Annual Debt Service	
Reserve Fund Requirement	$355,933	
Reserve Fund Balance	$355,933	
Bonds Outstanding - 12/14/20	$12,685,000	
Less: Principal Payment - 05/01/22	($250,000)	
Less: Special Call - 05/01/22	($20,000)	
Less: Special Call - 11/01/22	($5,000)	
Less: Principal Payment - 05/01/23	($255,000)	
Less: Principal Payment - 05/01/24	($260,000)	
Current Bonds Outstanding	$11,895,000	

Series 2022, Special Assessment Revenue Bonds	
Maturity Date:	5/1/2052	
Reserve Fund Definition	Maximum Annual Debt Service	
Reserve Fund Requirement	$538,156	
Reserve Fund Balance	$538,156	
Bonds Outstanding - 06/09/22	$11,000,000	
Less: Principal Payment - 05/01/23	($150,000)	
Less: Special Call - 08/01/23	($1,560,000)	
Less: Special Call - 11/01/23	($1,605,000)	
Less: Principal Payment - 05/01/24	($115,000)	
Current Bonds Outstanding	$7,570,000	

North Powerline Road
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2024

Gross Assessments	$  679,860.20	$	766,155.52	$	581,400.22	$  2,027,415.94	
Net Assessments
ON ROLL ASSESSMENTS	$  632,269.99	$	712,524.63	$	540,702.20	$  1,885,496.82	
	33.53%	37.79%	28.68%	100.00%	

Date	
Distribution	
Gross Amount	
Discount/Penalty	
Commission	
Interest	
Net Receipts	
O&M Portion	Series 2020 Debt Service	Series 2022 Debt Service	
Total	

10/19/23	
1% Fee	
($20,274.16)	
$0.00	
$0.00	
$0.00	
($20,274.16)	
($6,798.60)	
($7,661.56)	
($5,814.00)	
($20,274.16)	
10/30/23	Interest	$0.00	$0.00	$0.00	$23.22	$23.22	$7.79	$8.77	$6.66	$23.22	
11/10/23	10/13/23 - 10/14/23	$423.84	($22.25)	($8.03)	$0.00	$393.56	$131.97	$148.73	$112.86	$393.56	
11/14/23	10/01/23 - 10/31/23	$4,126.58	($165.07)	($79.23)	$0.00	$3,882.28	$1,301.86	$1,467.10	$1,113.32	$3,882.28	
11/17/23	11/01/23 - 11/05/23	$10,264.37	($410.58)	($197.08)	$0.00	$9,656.71	$3,238.21	$3,649.25	$2,769.25	$9,656.71	
11/24/23	11/06/23 - 11/12/23	$20,424.58	($816.99)	($392.15)	$0.00	$19,215.44	$6,443.58	$7,261.47	$5,510.39	$19,215.44	
12/08/23	11/13/23 - 11/22/23	$122,066.50	($4,882.65)	($2,343.68)	$0.00	$114,840.17	$38,509.74	$43,397.82	$32,932.61	$114,840.17	
12/21/23	11/23/23 - 11/30/23	$1,027,665.56	($41,107.16)	($19,731.17)	$0.00	$966,827.23	$324,209.43	$365,361.64	$277,256.16	$966,827.23	
12/29/23	12/01/23 - 12/15/23	$420,313.93	($16,814.61)	($8,069.99)	$0.00	$395,429.33	$132,600.64	$149,431.78	$113,396.91	$395,429.33	
01/10/24	12/16/23-12/31/23	$793.68	($23.81)	($15.40)	$0.00	$754.47	$253.00	$285.11	$216.36	$754.47	
01/16/24	10/01/23-12/31/23	$0.00	$0.00	$0.00	$3,978.46	$3,978.46	$1,334.11	$1,503.45	$1,140.90	$3,978.46	
02/09/24	01/01/24-01/31/24	$406,048.10	($12,183.20)	($7,877.30)	$0.00	$385,987.60	$129,434.52	$145,863.77	$110,689.31	$385,987.60	
04/10/24	03/01/24-03/31/24	$4,920.26	$0.00	($98.41)	$0.00	$4,821.85	$1,616.92	$1,822.17	$1,382.76	$4,821.85	
05/20/24	01/01/24-03/31/24	$0.00	$0.00	$0.00	$888.78	$888.78	$298.04	$335.87	$254.87	$888.78	
05/31/24	04/01/24-04/30/24	$4,082.75	$0.00	($81.66)	$0.00	$4,001.09	$1,341.70	$1,512.00	$1,147.39	$4,001.09	
06/28/24	06/03/24-06/03/24	$6,631.70	$0.00	($132.63)	$0.00	$6,499.07	$2,179.35	$2,455.98	$1,863.73	$6,499.06	
	TOTAL	$	2,007,487.69	$	(76,426.32)	$	(39,026.73)	$	4,890.46	$ 1,896,925.10	$  636,102.26	$	716,843.35	$	543,979.48	$ 1,896,925.09	

101%
0

Net Percent Collected
Balance Remaining to Collect

DIRECT BILL ASSESSMENTS

2024-01
Cassidy Holdings LLC			
Net Assessments	
$105,676.77	
$105,676.77	
Date
Received	Due
Date	Check
Number	
Net Assessed	Amount
Received	Operations &
Maintenance	
12/18/23	10/1/23	2011	$52,838.39	$52,838.39	$52,838.39	
	2/1/24		$26,419.19	$0.00	$0.00	
	5/1/24		$26,419.19	$0.00	$0.00	
			$105,676.77	$52,838.39	$52,838.39