North Powerline Road Community Development District

Meeting Agenda July 23, 2025

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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 16, 2025

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 Wednesday, July 23, 2025 at 10:00 AM at the Offices of PRIME Community Management, 375 Avenue A SE, Winter Haven, Florida 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 (Public Comments are limited to three (3) minutes each)
Approval of Minutes of the June 25, 2025 Board of Supervisors Meeting
Public Hearings
Public Hearing on the Adoption of the Fiscal Year 2025/2026 Budget
Consideration of Resolution 2025-14 Adopting the District’s Fiscal Year 2025/2026 Budget and Appropriating Funds
Public Hearing on the Imposition of Operations and Maintenance Special Assessments
Consideration of Resolution 2025-15 Imposing Special Assessments and Certifying an Assessment Roll
Consideration of Resolution 2025-16 Designation of a Regular Monthly Meeting Date, Time, and Location for Fiscal Year 2025/2026
Consideration of Resolution 2025-17 Adopting Amended Amenity Rules Regarding Lakes & Ponds Policies
Discussion Regarding Mailbox Parking
Consideration of Resolution 2025-18 Setting a Public Hearing on the Adoption of Amended Parking Rules
Presentation of Fiscal Year 2024 Audit Report
Goals and Objectives
Adoption of Fiscal Year 2026 Goals & Objectives
Presentation of Fiscal Year 2025 Goals & Objectives and Authorizing Chair to Execute
CLOSED SESSION FOR SECURITY DISCUSSION
Staff Reports
Attorney
Engineer

Field Manager’s Report (to be provided under separate cover)
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 Wednesday, June 25, 2025, at 10:00 a.m. at the Holiday Inn – Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida.

Present and constituting a quorum:

Bobbie Henley	Chairperson
Alexis Diaz via Zoom	Vice Chairperson
Jessica Spencer	Assistant Secretary
Lindsey Roden	Assistant Secretary Also present were:
Jill Burns	District Manager, GMS
Meredith Hammock	District Counsel, Kilinski Van Wyk
Marshall Tindall	Field Manager, GMS

The following is a summary of the discussions and actions taken at the June 25, 2025, 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 at 10:06 a.m. and called the roll. Three Board members were in attendance constituting a quorum. Mr. Diaz joined via Zoom.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Burns stated there were no public comments.

THIRD ORDER OF BUSINESS	Approval of Minutes of the April 23, 2025
Board of Supervisors Meeting
Ms. Burns presented the minutes of the April 23, 2025, Board of Supervisors meeting and asked for any questions, comments, or corrections. The Board had no changes.

On MOTION by Ms. Henley, seconded by Ms. Spencer, with all in favor, the Minutes of the April 23, 2025 Board of Supervisors Meeting, were approved.

FOURTH ORDER OF BUSINESS	Discussion Regarding Parking on Friendly
Confines Loop
Ms. Burns stated the parking policy was put in place a few weeks prior and notices were sent out to residents. She added a resident had asked a question about parking on Friendly Confines Loop and they would like to bring it to the Board for discussion.
Mr. Tindall added the parking on Friendly Confines Loops is stuck between a very tight turn and a fire hydrant; because of this the Board decided to not add signage or allow parking in this area. Ms. Burns stated the resident asked if they could allow parking in this area because there is not a lot of space elsewhere to park if needed.
Mr. Diaz stated he would not revise it because there is a fire hydrant and they risk being ticketed if they park in front of the hydrant. The Board decided to leave the parking policy as is.

FIFTH ORDER OF BUSINESS	Discussion	Regarding	Performance	of
Current Security Vendor and Review of Alternative Options
Current Demands
Nation Security
Ms. Burns stated the District’s current vendor is Securitas and they have had many complaints on the guard that is stationed. She asked if there was a desire to change the vendor and noted Securitas does not have a seasonal option to their contracts. She added Securitas contract is for 16 hours a week year-round. Staff brought proposal options for seasonal security for the Board’s consideration.
Mr. Diaz stated he would like to look into a new vendor.
Ms. Burns stated Nation Security’s rate is $27.98 per hour for 16 hours a week and they have seasonal options. She noted this is a lower rate than what the Board has been paying for the same number of hours. She added before they choose a new vendor, they must make a motion to terminate the existing vendor.
Ms. Burns stated Current Demands has options for a remote monitoring system and the cost for 24/7 monitoring would be the same as what they are paying now.

Ms. Burns asked for a motion to allow the District manager to terminate the contract with Securitas in coordination with the next meeting.

On MOTION by Mr. Diaz, seconded by Ms. Henley, with all in favor, Allowing the District Manager to Terminate the Contract With Securitas in Coordination With the Next Meeting, was approved.

SIXTH ORDER OF BUSINESS	Ratification	of	Notice	of	Boundary
Amendment
Ms. Burns stated this notice has already been recorded and asked for a motion to ratify.

On MOTION by Ms. Henley, seconded by Ms. Spencer, with all in favor, the Notice of Boundary Amendment, was ratified.

SEVENTH ORDER OF BUSINESS	Presentation of Arbitrage Rebate Report
for	Series	2022	Project	Bonds	from AMTEC
Ms. Burns presented the rebate report on page 49 of the agenda package. She stated under the Revenue Code the District must show that they do not earn more interest than what they pay on the bonds. She offered to answer any questions.

On MOTION by Ms. Roden, seconded by Ms. Henley, with all in favor, the Arbitrage Rebate Report for Series 2022 Project Bonds from AMTEC, was approved.

Ms. Hammock noted when they are talking about matters of security, they recommend having a closed session during the meeting, and when they decide to choose a new vendor, they will have one.

EIGHTH ORDER OF BUSINESS	Staff Reports
Attorney
Discussion Regarding Updated Language for Age Restriction on Playground Equipment in Relation to Amenity Policies
Ms. Hammock stated they are working with District staff to determine the recommended age based on the manufacturer’s suggestions. She added once they have the age ranges per each

piece of equipment finalized, they will bring it back to the Board to incorporate the age ranges into the policies. She reminded the Board to file the Form 1’s by the July 1st deadline and to complete the four hours of required ethics training due by the end of the year.
Mr. Diaz asked Ms. Hammock to send him the link of the Form 1.

Engineer
Ms. Burns stated the engineer is not on the line today.

Field Manager’s Report (to be provided under separate cover)
Mr. Tindall reviewed the Field Manager’s Report. He stated the new lift has been installed and is fully functional. He noted they had performed some maintenance on the tall side shower valve recently, however, it has since started spraying uncontrollably and a new valve has been ordered. He added he has a proposal from Ireland Survey for $850 to survey the area of the new fencing. He noted this will allow the district to ensure the fencing goes on their property.
Mr. Tindall stated overall the landscaping is looking great. He noted there was a palm that he believes is dead and has sent off for testing. Once the palm is brought back, he added, they will replace the palm with a fresh tree. He noted he is having the entrance lights replaced because he noticed they were on all of the time.
Mr. Tindall stated the fountain was installed and has had no issues so far. He noted there was an issue with the Pond Tract on Powerline Road with individuals throwing trash. He added they have noticed erosion on the pond banks and to help this, they will dig out underwater drains to prevent overfilling. There were also places on the shoreline where sod was moved all the way down to the waterline. He stated he will be bringing back proposals for sod work at the next meeting.
Mr. Tindall stated they received concerns from a resident on a wall on Irish Elk being incomplete and they learned that the building was missing five feet on the step down. Mr. Tindall got with the original contractor, and they have since fixed the issue. He added they are now fully maintaining Powerline Road.
Mr. Tindall stated there is an issue with hogs tearing up the land in Phases 2 and 3 and they were advised to set out traps before they can take any further action.

Mr. Diaz, he called FWC because they were attacking their homes and they informed him that they only way to get rid of the hog was by killing them because they are an invasive species. He believes they should get FWC involved.
Mr. Tindall stated the only thing he had left was the surveying proposal and asked the Board’s opinions.
The Board decided to look into what boundary amendments they have and if none, they will authorize the extra $850.

On MOTION by Ms. Henley, seconded by Ms. Ms. Roden, with all in favor, the Proposal for Fencing Survey, was approved.

Mr. Diaz stated the new fountain has low pressure and no lights. Mr. Tindall stated he will get with the vendor to fix this issue.

District Manager’s Report
Approval of Check Register
Ms. Burns presented the check register for $17,685.55 for Board approval. She offered to answer any questions.

On MOTION by Ms. Roden, seconded by Ms. Spencer, with all in favor, the Check Register, was approved.

Balance Sheet & Income Statement
Ms. Burns stated the financial statements for May are included in the package for review.
She offered to answer any questions on those. No action is necessary from the Board.

Presentation of Number of Registered Voters – 816
Ms. Burns stated there are currently 816 registered voters. She noted this is used to track the turnover of the Board to the residents.

NINTH ORDER OF BUSINESS	Other Business
Ms. Burns asked for any other business. There being no comments, the next item followed.

TENTH ORDER OF BUSINESS	Supervisors	Requests	and	Audience
Comments
Resident (Alex) stated he has had trouble with the towing company not being available or not getting back to him. He asked the Board if they can change vendors for the towing company. He added there are several homeowners who have gotten trouble because of their yards; however he does not believe it to be right because their yards are torn up from the hogs. Ms. Burns noted the CDD was not the ones who are sending out the notices for yards, it is the HOA.

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

On MOTION by Ms. Henley, seconded by Ms. Spencer, with all in favor, the meeting was adjourned.

Secretary / Assistant Secretary	Chairman / Vice Chairman

Section IV

Section A

Section 1

RESOLUTION 2025-14

THE ANNUAL APPROPRIATION RESOLUTION OF THE NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2025, AND ENDING SEPTEMBER 30, 2026; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2025, 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, 2025, and ending September 30, 2026 (“Fiscal Year 2026”) 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, 2026.”

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 2026, 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	$ 		 DEBT SERVICE FUND (SERIES 2020)	$	 DEBT SERVICE FUND (SERIES 2022)	$	 CAPITAL RESERVE FUNDS	$	
TOTAL ALL FUNDS	$	

SECTION 3. BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2026 or within 60 days following the end of the Fiscal Year 2026 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 23RD DAY OF JULY 2025.

ATTEST:	NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:	 Its:	

Exhibit A:	Adopted Budget for Fiscal Year 2026

North Powerline Road
Community Development District

Proposed Budget
FY2026

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	FY2025	6/30/25	3 Months	9/30/25	FY2026	

Revenues						
Assessments - Roll	$	771,872	$	774,719	$	-	$	774,719	$	898,933	
Assessments - Direct	$	115,155	$	86,366	$	28,789	$	115,155	$	64,728	
Boundary Amendment Contributions	$	-	$	19,274	$	-	$	19,274	$	-	
Interest	$	-	$	6,608	$	2,203	$	8,811	$	-	
Miscellaneous	$	-	$	90	$	-	$	90	$	-	
Total Revenues	$	887,027	$	887,057	$	30,992	$	918,049	$	963,661	

Expenditures						
Administrative
Supervisor Fees	
$	12,000	
$	5,000	
$	3,000	
$	8,000	
$	12,000	
Employer FICA Expense	$	-	$	230	$	230	$	459	$	918	
Engineering	$	17,500	$	2,240	$	4,375	$	6,615	$	15,000	
Attorney	$	30,000	$	16,670	$	7,500	$	24,170	$	30,000	
Annual Audit	$	5,600	$	-	$	4,000	$	4,000	$	4,150	
Assessment Administration	$	8,500	$	8,500	$	-	$	8,500	$	8,755	
Arbitrage	$	2,250	$	900	$	450	$	1,350	$	1,350	
Dissemination	$	9,000	$	4,500	$	1,500	$	6,000	$	7,180	
Trustee Fees	$	20,205	$	4,041	$	4,041	$	8,081	$	13,335	
Management Fees	$	45,000	$	33,750	$	11,250	$	45,000	$	47,500	
Information Technology	$	1,985	$	1,489	$	496	$	1,985	$	2,044	
Website Maintenance	$	1,323	$	992	$	331	$	1,323	$	1,363	
Postage & Delivery	$	1,000	$	923	$	250	$	1,173	$	1,300	
Insurance	$	8,840	$	6,631	$	-	$	6,631	$	7,626	
Copies	$	500	$	125	$	125	$	250	$	500	
Legal Advertising	$	10,000	$	3,767	$	3,500	$	7,267	$	5,000	
Other Current Charges	$	2,500	$	391	$	150	$	541	$	1,250	
Boundary Amendment Expenses	$	-	$	19,274	$	-	$	19,274	$	-	
Office Supplies	$	250	$	21	$	15	$	36	$	250	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	176,627	$	109,618	$	41,212	$	150,830	$	159,696	

	Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2025	6/30/25	3 Months	9/30/25	FY2026	

Operations & Maintenance						
Field Expenditures						
Property Insurance	$	27,500	$	21,530	$	-	$	21,530	$	24,760	
Field Management	$	20,000	$	15,000	$	5,000	$	20,000	$	20,600	
Landscape Maintenance	$	160,000	$	88,126	$	28,969	$	117,095	$	185,000	
Landscape Replacement	$	25,000	$	1,396	$	6,250	$	7,646	$	30,000	
Lake Maintenance	$	15,204	$	10,117	$	2,754	$	12,871	$	18,313	
Fountain Maintenance	$	1,800	$	-	$	450	$	450	$	1,872	
Streetlights	$	112,000	$	115,989	$	39,300	$	155,289	$	165,000	
Electric	$	9,000	$	2,631	$	1,245	$	3,876	$	9,900	
Water & Sewer	$	2,400	$	81	$	-	$	81	$	2,640	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Irrigation Repairs	$	5,000	$	1,581	$	1,250	$	2,831	$	7,500	
General Repairs & Maintenance	$	20,000	$	7,070	$	5,000	$	12,070	$	20,000	
Hog Trap	$	5,000	$	-	$	5,000	$	5,000	$	5,000	
Contingency	$	7,500	$	16,540	$	-	$	16,540	$	7,500	
Subtotal Field Expenditures	$	412,904	$	280,061	$	96,468	$	376,529	$	500,585	

Amenity Expenditures						
Amenity - Electric	$	18,000	$	8,182	$	3,600	$	11,782	$	15,000	
Amenity - Water	$	4,000	$	2,546	$	1,050	$	3,596	$	4,400	
Playground Lease	$	53,688	$	43,511	$	16,316	$	59,827	$	65,266	
Pool Furniture Repair/Replacement	$	-	$	-	$	-	$	-	$	8,000	
Internet	$	2,000	$	1,218	$	406	$	1,625	$	1,625	
Pest Control	$	648	$	360	$	120	$	480	$	1,120	
Janitorial Services	$	14,060	$	7,652	$	3,000	$	10,652	$	14,060	
Security Services	$	34,000	$	17,648	$	8,500	$	26,148	$	25,000	
Pool Maintenance	$	33,300	$	25,480	$	8,325	$	33,805	$	33,960	
Amenity Management	$	15,000	$	11,250	$	3,750	$	15,000	$	15,450	
Amenity Repairs & Maintenance	$	12,500	$	4,636	$	3,125	$	7,761	$	12,500	
Holiday Decorations	$	7,500	$	7,500	$	-	$	7,500	$	15,500	
Contingency	$	7,500	$	4,354	$	3,146	$	7,500	$	7,500	
Subtotal Amenity Expenditures	$	202,196	$	134,338	$	51,339	$	185,677	$	219,381	
						
Total Operations & Maintenance	$	615,100	$	414,399	$	147,806	$	562,206	$	719,965	

Other Expenditures						
Capital Reserves	$	95,300	$	-	$	95,300	$	95,300	$	84,000	
Total Other Expenditures	$	95,300	$	-	$	95,300	$	95,300	$	84,000	

Total Expenditures	$	887,027	$	524,017	$	284,318	$	808,335	$	963,661	
						
Excess Revenues/(Expenditures)	$	(0)	$	363,040	$	(253,327)	$	109,713	$	-	

Product	

ERU's	
Assessable Units	

ERU/Unit	

Net Total	
FY2026 Net Per Unit	
FY2026 Gross Per Unit	
FY2025 Gross Per Unit	FY2026
Increase/ (Decrease)	
Phase 1 - Tax Roll	295.00	295	1.00	$275,947.14	$935.41	$1,005.82	$863.66	$142.16	
Phase 2 - Tax Roll	271.00	271	1.00	$253,497.20	$935.41	$1,005.82	$863.66	$142.16	
Phase 3 Platted	8.00	8	1.00	$7,483.31	$935.41	$1,005.82	$863.66	$142.16	
Phase 3 Townhomes	225.00	300	0.75	$210,468.16	$701.56	$754.37	$647.74	$106.63	
Phase 4 - Tax Roll - Single Family	162.00	162	1.00	$151,537.07	$935.41	$1,005.82	$863.66	$142.16	
Phase 5 - Direct - Unplatted	0.00	532		$39,429.81	$74.12	$79.69	$141.35	($61.66)	
Phase 6 - Direct - Unplatted	0.00	256		$25,298.32	$98.82	$106.26	$141.35	($35.09)	
	961.00	1824		$963,661.02					

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.

Employer FICA Expense

Represents the Employer’s share of Social Security and Medicare taxes withheld from Board of Supervisor checks.

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 coverage is provided by the Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

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 estimated property insurance coverage is provided by the Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

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 Tigris Aquatic 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.

Hog Trap/Prevention

Represents estimated costs for repairs and maintenance for hog trapping and prevention.

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 current and estimated electric charges provided for the District’s amenity facilities.

Amenity – Water

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

Playground Lease

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

Pool Furniture Repair/Replacement

Represents the costs incurred to repair or replace pool furniture for the District’s amenity facilities.

Internet

Internet service for use at the Amenity Center provided by Frontier Internet.

Pest Control

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

Janitorial Services

Represents contracted costs by Clean Star Services of Central Florida 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.

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	FY2025	6/30/25	3 Months	9/30/25	FY2026	

Revenues						
Interest	$	2,000	$	4,460	$	1,487	$	5,946	$	2,973	
Carry Forward Surplus	$	92,623	$	152,216	$	-	$	152,216	$	220,909	
Total Revenues	$	94,623	$	156,676	$	1,487	$	158,162	$	223,882	

Expenditures						
Chair Lift Replacement	$	10,500	$	13,300	$	-	$	13,300	$	-	
Fountain Replacement	$	13,500	$	8,253	$	-	$	8,253	$	-	
Playground Fence	$	10,000	$	-	$	10,000	$	10,000	$	-	
Contingency	$	1,000	$	-	$	1,000	$	1,000	$	1,000	
Total Expenditures	$	35,000	$	21,553	$	11,000	$	32,553	$	1,000	

Other Financing Sources						
Transfer In/(Out)	$	95,300	$	-	$	95,300	$	95,300	$	84,000	
Total Other Sources/(Uses)	$	95,300	$	-	$	95,300	$	95,300	$	84,000	
						
Excess Revenues/(Expenditures)	$	154,923	$	135,123	$	85,787	$	220,909	$	306,882	

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

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2025	6/30/25	3 Months	9/30/25	FY2026	

Revenues						
Assessments	$	712,525	$	715,148	$	-	$	715,148	$	712,525	
Interest	$	8,000	$	23,400	$	7,800	$	31,200	$	15,600	
Carry Forward Surplus	$	305,857	$	306,812	$	-	$	306,812	$	338,378	
Total Revenues	$  1,026,381	$  1,045,359	$	7,800	$  1,053,159	$  1,066,503	

Expenditures						
Interest Expense - 11/1	$	222,391	$	222,391	$	-	$	222,391	$	218,847	
Principal Expense - 5/1	$	270,000	$	270,000	$	-	$	270,000	$	275,000	
Interest Expense - 5/1	$	222,391	$	222,391	$	-	$	222,391	$	218,847	
Total Expenditures	$	714,781	$	714,781	$	-	$	714,781	$	712,694	
						
Net Change in Fund Balance	$	311,600	$	330,578	$	7,800	$	338,378	$	353,809	

Interest Expense 11/1/26	 $	214,550 
Total	$	214,550

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			

North Powerline Road Community Development District Series 2020 Special Assessment Bonds Amortization Schedule

Date		Balance		Principal		Interest		Total	
									
11/01/25	$	11,625,000.00	$	-	$	218,846.88	$	711,237.51	
05/01/26	$	11,625,000.00	$	275,000.00	$	218,846.88	$	-	
11/01/26	$	11,350,000.00	$	-	$	214,550.00	$	708,396.88	
05/01/27	$	11,350,000.00	$	285,000.00	$	214,550.00	$	-	
11/01/27	$	11,065,000.00	$	-	$	210,096.88	$	709,646.88	
05/01/28	$	11,065,000.00	$	295,000.00	$	210,096.88	$	-	
11/01/28	$	10,770,000.00	$	-	$	205,487.50	$	710,584.38	
05/01/29	$	10,770,000.00	$	305,000.00	$	205,487.50	$	-	
11/01/29	$	10,465,000.00	$	-	$	200,721.88	$	711,209.38	
05/01/30	$	10,465,000.00	$	315,000.00	$	200,721.88	$	-	
11/01/30	$	10,150,000.00	$	-	$	195,800.00	$	711,521.88	
05/01/31	$	10,150,000.00	$	325,000.00	$	195,800.00	$	-	
11/01/31	$	9,825,000.00	$	-	$	189,909.38	$	710,709.38	
05/01/32	$	9,825,000.00	$	335,000.00	$	189,909.38	$	-	
11/01/32	$	9,490,000.00	$	-	$	183,837.50	$	708,746.88	
05/01/33	$	9,490,000.00	$	350,000.00	$	183,837.50	$	-	
11/01/33	$	9,140,000.00	$	-	$	177,493.75	$	711,331.25	
05/01/34	$	9,140,000.00	$	360,000.00	$	177,493.75	$	-	
11/01/34	$	8,780,000.00	$	-	$	170,968.75	$	708,462.50	
05/01/35	$	8,780,000.00	$	375,000.00	$	170,968.75	$	-	
11/01/35	$	8,405,000.00	$	-	$	164,171.88	$	710,140.63	
05/01/36	$	8,405,000.00	$	390,000.00	$	164,171.88	$	-	
11/01/36	$	8,015,000.00	$	-	$	157,103.13	$	711,275.01	
05/01/37	$	8,015,000.00	$	405,000.00	$	157,103.13	$	-	
11/01/37	$	7,610,000.00	$	-	$	149,762.50	$	711,865.63	
05/01/38	$	7,610,000.00	$	415,000.00	$	149,762.50	$	-	
11/01/38	$	7,195,000.00	$	-	$	142,240.63	$	707,003.13	
05/01/39	$	7,195,000.00	$	435,000.00	$	142,240.63	$	-	
11/01/39	$	6,760,000.00	$	-	$	134,356.25	$	711,596.88	
05/01/40	$	6,760,000.00	$	450,000.00	$	134,356.25	$	-	
11/01/40	$	6,310,000.00	$	-	$	126,200.00	$	710,556.25	
05/01/41	$	6,310,000.00	$	465,000.00	$	126,200.00	$	-	
11/01/41	$	5,845,000.00	$	-	$	116,900.00	$	708,100.00	
05/01/42	$	5,845,000.00	$	485,000.00	$	116,900.00	$	-	
11/01/42	$	5,360,000.00	$	-	$	107,200.00	$	709,100.00	
05/01/43	$	5,360,000.00	$	505,000.00	$	107,200.00	$	-	
11/01/43	$	4,855,000.00	$	-	$	97,100.00	$	709,300.00	
05/01/44	$	4,855,000.00	$	525,000.00	$	97,100.00	$	-	
11/01/44	$	4,330,000.00	$	-	$	86,600.00	$	708,700.00	
05/01/45	$	4,330,000.00	$	545,000.00	$	86,600.00	$	-	
11/01/45	$	3,785,000.00	$	-	$	75,700.00	$	707,300.00	
05/01/46	$	3,785,000.00	$	570,000.00	$	75,700.00	$	-	
11/01/46	$	3,215,000.00	$	-	$	64,300.00	$	710,000.00	
05/01/47	$	3,215,000.00	$	595,000.00	$	64,300.00	$	-	
11/01/47	$	2,620,000.00	$	-	$	52,400.00	$	711,700.00	
05/01/48	$	2,620,000.00	$	615,000.00	$	52,400.00	$	-	
11/01/48	$	2,005,000.00	$	-	$	40,100.00	$	707,500.00	
05/01/49	$	2,005,000.00	$	640,000.00	$	40,100.00	$	-	
11/01/49	$	1,365,000.00	$	-	$	27,300.00	$	707,400.00	
05/01/50	$	1,365,000.00	$	670,000.00	$	27,300.00	$	-	
11/01/50	$	695,000.00	$	-	$	13,900.00	$	711,200.00	
05/01/51	$	695,000.00	$	695,000.00	$	13,900.00	$	708,900.00	
			$	12,155,000.00	$	7,942,481.34	$	20,581,631.34	

Community Development District
Proposed Budget
Series 2022 Debt Service Fund

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2025	6/30/25	3 Months	9/30/25	FY2026	

Revenues						
Assessments	$	533,100	$	535,062	$	-	$	535,062	$	533,100	
Interest	$	30,000	$	19,696	$	6,565	$	26,262	$	13,131	
Carry Forward Surplus	$	426,912	$	323,316	$	-	$	323,316	$	356,084	
Total Revenues	$	990,012	$	878,075	$	6,565	$	884,640	$	902,315	

Expenditures						
Interest Expense - 11/1	$	206,778	$	206,778	$	-	$	206,778	$	204,047	
Principal Expense - 5/1	$	115,000	$	115,000	$	-	$	115,000	$	125,000	
Interest Expense - 5/1	$	206,778	$	206,778	$	-	$	206,778	$	204,047	
Total Expenditures	$	528,556	$	528,556	$	-	$	528,556	$	533,094	
						
Net Change in Fund Balance	$	461,455	$	349,518	$	6,565	$	356,084	$	369,221	

Interest Expense - 11/1/26	 $	201,078 
Total	$	201,078

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	
										
11/01/25	$	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 2025-15

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 2026; 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, 2025, and ending September 30, 2026 (“Fiscal Year 2026”), 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 2026; 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. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.
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, 2025; 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, 2025, 25% due no later than February 1, 2026 and 25% due no later than May 1, 2026. 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 2026, 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 23RD DAY OF JULY 2025.

ATTEST:	NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By: 	

Its:	

Exhibit A:	Adopted Budget for Fiscal Year 2026
Exhibit B:	Assessment Roll (Uniform Method) Assessment Roll (Direct Collect)

North Powerline Road
Community Development District

Proposed Budget
FY2026

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	FY2025	6/30/25	3 Months	9/30/25	FY2026	

Revenues						
Assessments - Roll	$	771,872	$	774,719	$	-	$	774,719	$	898,933	
Assessments - Direct	$	115,155	$	86,366	$	28,789	$	115,155	$	64,728	
Boundary Amendment Contributions	$	-	$	19,274	$	-	$	19,274	$	-	
Interest	$	-	$	6,608	$	2,203	$	8,811	$	-	
Miscellaneous	$	-	$	90	$	-	$	90	$	-	
Total Revenues	$	887,027	$	887,057	$	30,992	$	918,049	$	963,661	

Expenditures						
Administrative
Supervisor Fees	
$	12,000	
$	5,000	
$	3,000	
$	8,000	
$	12,000	
Employer FICA Expense	$	-	$	230	$	230	$	459	$	918	
Engineering	$	17,500	$	2,240	$	4,375	$	6,615	$	15,000	
Attorney	$	30,000	$	16,670	$	7,500	$	24,170	$	30,000	
Annual Audit	$	5,600	$	-	$	4,000	$	4,000	$	4,150	
Assessment Administration	$	8,500	$	8,500	$	-	$	8,500	$	8,755	
Arbitrage	$	2,250	$	900	$	450	$	1,350	$	1,350	
Dissemination	$	9,000	$	4,500	$	1,500	$	6,000	$	7,180	
Trustee Fees	$	20,205	$	4,041	$	4,041	$	8,081	$	13,335	
Management Fees	$	45,000	$	33,750	$	11,250	$	45,000	$	47,500	
Information Technology	$	1,985	$	1,489	$	496	$	1,985	$	2,044	
Website Maintenance	$	1,323	$	992	$	331	$	1,323	$	1,363	
Postage & Delivery	$	1,000	$	923	$	250	$	1,173	$	1,300	
Insurance	$	8,840	$	6,631	$	-	$	6,631	$	7,626	
Copies	$	500	$	125	$	125	$	250	$	500	
Legal Advertising	$	10,000	$	3,767	$	3,500	$	7,267	$	5,000	
Other Current Charges	$	2,500	$	391	$	150	$	541	$	1,250	
Boundary Amendment Expenses	$	-	$	19,274	$	-	$	19,274	$	-	
Office Supplies	$	250	$	21	$	15	$	36	$	250	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	176,627	$	109,618	$	41,212	$	150,830	$	159,696	

	Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2025	6/30/25	3 Months	9/30/25	FY2026	

Operations & Maintenance						
Field Expenditures						
Property Insurance	$	27,500	$	21,530	$	-	$	21,530	$	24,760	
Field Management	$	20,000	$	15,000	$	5,000	$	20,000	$	20,600	
Landscape Maintenance	$	160,000	$	88,126	$	28,969	$	117,095	$	185,000	
Landscape Replacement	$	25,000	$	1,396	$	6,250	$	7,646	$	30,000	
Lake Maintenance	$	15,204	$	10,117	$	2,754	$	12,871	$	18,313	
Fountain Maintenance	$	1,800	$	-	$	450	$	450	$	1,872	
Streetlights	$	112,000	$	115,989	$	39,300	$	155,289	$	165,000	
Electric	$	9,000	$	2,631	$	1,245	$	3,876	$	9,900	
Water & Sewer	$	2,400	$	81	$	-	$	81	$	2,640	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Irrigation Repairs	$	5,000	$	1,581	$	1,250	$	2,831	$	7,500	
General Repairs & Maintenance	$	20,000	$	7,070	$	5,000	$	12,070	$	20,000	
Hog Trap	$	5,000	$	-	$	5,000	$	5,000	$	5,000	
Contingency	$	7,500	$	16,540	$	-	$	16,540	$	7,500	
Subtotal Field Expenditures	$	412,904	$	280,061	$	96,468	$	376,529	$	500,585	

Amenity Expenditures						
Amenity - Electric	$	18,000	$	8,182	$	3,600	$	11,782	$	15,000	
Amenity - Water	$	4,000	$	2,546	$	1,050	$	3,596	$	4,400	
Playground Lease	$	53,688	$	43,511	$	16,316	$	59,827	$	65,266	
Pool Furniture Repair/Replacement	$	-	$	-	$	-	$	-	$	8,000	
Internet	$	2,000	$	1,218	$	406	$	1,625	$	1,625	
Pest Control	$	648	$	360	$	120	$	480	$	1,120	
Janitorial Services	$	14,060	$	7,652	$	3,000	$	10,652	$	14,060	
Security Services	$	34,000	$	17,648	$	8,500	$	26,148	$	25,000	
Pool Maintenance	$	33,300	$	25,480	$	8,325	$	33,805	$	33,960	
Amenity Management	$	15,000	$	11,250	$	3,750	$	15,000	$	15,450	
Amenity Repairs & Maintenance	$	12,500	$	4,636	$	3,125	$	7,761	$	12,500	
Holiday Decorations	$	7,500	$	7,500	$	-	$	7,500	$	15,500	
Contingency	$	7,500	$	4,354	$	3,146	$	7,500	$	7,500	
Subtotal Amenity Expenditures	$	202,196	$	134,338	$	51,339	$	185,677	$	219,381	
						
Total Operations & Maintenance	$	615,100	$	414,399	$	147,806	$	562,206	$	719,965	

Other Expenditures						
Capital Reserves	$	95,300	$	-	$	95,300	$	95,300	$	84,000	
Total Other Expenditures	$	95,300	$	-	$	95,300	$	95,300	$	84,000	

Total Expenditures	$	887,027	$	524,017	$	284,318	$	808,335	$	963,661	
						
Excess Revenues/(Expenditures)	$	(0)	$	363,040	$	(253,327)	$	109,713	$	-	

Product	

ERU's	
Assessable Units	

ERU/Unit	

Net Total	
FY2026 Net Per Unit	
FY2026 Gross Per Unit	
FY2025 Gross Per Unit	FY2026
Increase/ (Decrease)	
Phase 1 - Tax Roll	295.00	295	1.00	$275,947.14	$935.41	$1,005.82	$863.66	$142.16	
Phase 2 - Tax Roll	271.00	271	1.00	$253,497.20	$935.41	$1,005.82	$863.66	$142.16	
Phase 3 Platted	8.00	8	1.00	$7,483.31	$935.41	$1,005.82	$863.66	$142.16	
Phase 3 Townhomes	225.00	300	0.75	$210,468.16	$701.56	$754.37	$647.74	$106.63	
Phase 4 - Tax Roll - Single Family	162.00	162	1.00	$151,537.07	$935.41	$1,005.82	$863.66	$142.16	
Phase 5 - Direct - Unplatted	0.00	532		$39,429.81	$74.12	$79.69	$141.35	($61.66)	
Phase 6 - Direct - Unplatted	0.00	256		$25,298.32	$98.82	$106.26	$141.35	($35.09)	
	961.00	1824		$963,661.02					

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.

Employer FICA Expense

Represents the Employer’s share of Social Security and Medicare taxes withheld from Board of Supervisor checks.

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 coverage is provided by the Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

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 estimated property insurance coverage is provided by the Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

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 Tigris Aquatic 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.

Hog Trap/Prevention

Represents estimated costs for repairs and maintenance for hog trapping and prevention.

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 current and estimated electric charges provided for the District’s amenity facilities.

Amenity – Water

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

Playground Lease

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

Pool Furniture Repair/Replacement

Represents the costs incurred to repair or replace pool furniture for the District’s amenity facilities.

Internet

Internet service for use at the Amenity Center provided by Frontier Internet.

Pest Control

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

Janitorial Services

Represents contracted costs by Clean Star Services of Central Florida 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.

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	FY2025	6/30/25	3 Months	9/30/25	FY2026	

Revenues						
Interest	$	2,000	$	4,460	$	1,487	$	5,946	$	2,973	
Carry Forward Surplus	$	92,623	$	152,216	$	-	$	152,216	$	220,909	
Total Revenues	$	94,623	$	156,676	$	1,487	$	158,162	$	223,882	

Expenditures						
Chair Lift Replacement	$	10,500	$	13,300	$	-	$	13,300	$	-	
Fountain Replacement	$	13,500	$	8,253	$	-	$	8,253	$	-	
Playground Fence	$	10,000	$	-	$	10,000	$	10,000	$	-	
Contingency	$	1,000	$	-	$	1,000	$	1,000	$	1,000	
Total Expenditures	$	35,000	$	21,553	$	11,000	$	32,553	$	1,000	

Other Financing Sources						
Transfer In/(Out)	$	95,300	$	-	$	95,300	$	95,300	$	84,000	
Total Other Sources/(Uses)	$	95,300	$	-	$	95,300	$	95,300	$	84,000	
						
Excess Revenues/(Expenditures)	$	154,923	$	135,123	$	85,787	$	220,909	$	306,882	

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

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2025	6/30/25	3 Months	9/30/25	FY2026	

Revenues						
Assessments	$	712,525	$	715,148	$	-	$	715,148	$	712,525	
Interest	$	8,000	$	23,400	$	7,800	$	31,200	$	15,600	
Carry Forward Surplus	$	305,857	$	306,812	$	-	$	306,812	$	338,378	
Total Revenues	$  1,026,381	$  1,045,359	$	7,800	$  1,053,159	$  1,066,503	

Expenditures						
Interest Expense - 11/1	$	222,391	$	222,391	$	-	$	222,391	$	218,847	
Principal Expense - 5/1	$	270,000	$	270,000	$	-	$	270,000	$	275,000	
Interest Expense - 5/1	$	222,391	$	222,391	$	-	$	222,391	$	218,847	
Total Expenditures	$	714,781	$	714,781	$	-	$	714,781	$	712,694	
						
Net Change in Fund Balance	$	311,600	$	330,578	$	7,800	$	338,378	$	353,809	

Interest Expense 11/1/26	 $	214,550 
Total	$	214,550

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			

North Powerline Road Community Development District Series 2020 Special Assessment Bonds Amortization Schedule

Date		Balance		Principal		Interest		Total	
									
11/01/25	$	11,625,000.00	$	-	$	218,846.88	$	711,237.51	
05/01/26	$	11,625,000.00	$	275,000.00	$	218,846.88	$	-	
11/01/26	$	11,350,000.00	$	-	$	214,550.00	$	708,396.88	
05/01/27	$	11,350,000.00	$	285,000.00	$	214,550.00	$	-	
11/01/27	$	11,065,000.00	$	-	$	210,096.88	$	709,646.88	
05/01/28	$	11,065,000.00	$	295,000.00	$	210,096.88	$	-	
11/01/28	$	10,770,000.00	$	-	$	205,487.50	$	710,584.38	
05/01/29	$	10,770,000.00	$	305,000.00	$	205,487.50	$	-	
11/01/29	$	10,465,000.00	$	-	$	200,721.88	$	711,209.38	
05/01/30	$	10,465,000.00	$	315,000.00	$	200,721.88	$	-	
11/01/30	$	10,150,000.00	$	-	$	195,800.00	$	711,521.88	
05/01/31	$	10,150,000.00	$	325,000.00	$	195,800.00	$	-	
11/01/31	$	9,825,000.00	$	-	$	189,909.38	$	710,709.38	
05/01/32	$	9,825,000.00	$	335,000.00	$	189,909.38	$	-	
11/01/32	$	9,490,000.00	$	-	$	183,837.50	$	708,746.88	
05/01/33	$	9,490,000.00	$	350,000.00	$	183,837.50	$	-	
11/01/33	$	9,140,000.00	$	-	$	177,493.75	$	711,331.25	
05/01/34	$	9,140,000.00	$	360,000.00	$	177,493.75	$	-	
11/01/34	$	8,780,000.00	$	-	$	170,968.75	$	708,462.50	
05/01/35	$	8,780,000.00	$	375,000.00	$	170,968.75	$	-	
11/01/35	$	8,405,000.00	$	-	$	164,171.88	$	710,140.63	
05/01/36	$	8,405,000.00	$	390,000.00	$	164,171.88	$	-	
11/01/36	$	8,015,000.00	$	-	$	157,103.13	$	711,275.01	
05/01/37	$	8,015,000.00	$	405,000.00	$	157,103.13	$	-	
11/01/37	$	7,610,000.00	$	-	$	149,762.50	$	711,865.63	
05/01/38	$	7,610,000.00	$	415,000.00	$	149,762.50	$	-	
11/01/38	$	7,195,000.00	$	-	$	142,240.63	$	707,003.13	
05/01/39	$	7,195,000.00	$	435,000.00	$	142,240.63	$	-	
11/01/39	$	6,760,000.00	$	-	$	134,356.25	$	711,596.88	
05/01/40	$	6,760,000.00	$	450,000.00	$	134,356.25	$	-	
11/01/40	$	6,310,000.00	$	-	$	126,200.00	$	710,556.25	
05/01/41	$	6,310,000.00	$	465,000.00	$	126,200.00	$	-	
11/01/41	$	5,845,000.00	$	-	$	116,900.00	$	708,100.00	
05/01/42	$	5,845,000.00	$	485,000.00	$	116,900.00	$	-	
11/01/42	$	5,360,000.00	$	-	$	107,200.00	$	709,100.00	
05/01/43	$	5,360,000.00	$	505,000.00	$	107,200.00	$	-	
11/01/43	$	4,855,000.00	$	-	$	97,100.00	$	709,300.00	
05/01/44	$	4,855,000.00	$	525,000.00	$	97,100.00	$	-	
11/01/44	$	4,330,000.00	$	-	$	86,600.00	$	708,700.00	
05/01/45	$	4,330,000.00	$	545,000.00	$	86,600.00	$	-	
11/01/45	$	3,785,000.00	$	-	$	75,700.00	$	707,300.00	
05/01/46	$	3,785,000.00	$	570,000.00	$	75,700.00	$	-	
11/01/46	$	3,215,000.00	$	-	$	64,300.00	$	710,000.00	
05/01/47	$	3,215,000.00	$	595,000.00	$	64,300.00	$	-	
11/01/47	$	2,620,000.00	$	-	$	52,400.00	$	711,700.00	
05/01/48	$	2,620,000.00	$	615,000.00	$	52,400.00	$	-	
11/01/48	$	2,005,000.00	$	-	$	40,100.00	$	707,500.00	
05/01/49	$	2,005,000.00	$	640,000.00	$	40,100.00	$	-	
11/01/49	$	1,365,000.00	$	-	$	27,300.00	$	707,400.00	
05/01/50	$	1,365,000.00	$	670,000.00	$	27,300.00	$	-	
11/01/50	$	695,000.00	$	-	$	13,900.00	$	711,200.00	
05/01/51	$	695,000.00	$	695,000.00	$	13,900.00	$	708,900.00	
			$	12,155,000.00	$	7,942,481.34	$	20,581,631.34	

Community Development District
Proposed Budget
Series 2022 Debt Service Fund

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2025	6/30/25	3 Months	9/30/25	FY2026	

Revenues						
Assessments	$	533,100	$	535,062	$	-	$	535,062	$	533,100	
Interest	$	30,000	$	19,696	$	6,565	$	26,262	$	13,131	
Carry Forward Surplus	$	426,912	$	323,316	$	-	$	323,316	$	356,084	
Total Revenues	$	990,012	$	878,075	$	6,565	$	884,640	$	902,315	

Expenditures						
Interest Expense - 11/1	$	206,778	$	206,778	$	-	$	206,778	$	204,047	
Principal Expense - 5/1	$	115,000	$	115,000	$	-	$	115,000	$	125,000	
Interest Expense - 5/1	$	206,778	$	206,778	$	-	$	206,778	$	204,047	
Total Expenditures	$	528,556	$	528,556	$	-	$	528,556	$	533,094	
						
Net Change in Fund Balance	$	461,455	$	349,518	$	6,565	$	356,084	$	369,221	

Interest Expense - 11/1/26	 $	201,078 
Total	$	201,078

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	
										
11/01/25	$	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 26 Assessment Roll

PARCEL ID	
Units	
FY 26 O&M	Series 2020 Debt	Series 2022 Debt	
Total	
272634710501000010	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000020	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000030	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000040	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000050	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000060	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000070	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000080	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000090	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000100	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000110	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000120	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000130	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000140	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000150	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000160	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000170	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000180	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000190	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000200	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000210	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000220	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000230	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000240	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000250	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000260	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000270	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000280	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000290	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000300	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000310	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000320	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000330	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000340	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000350	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000360	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000370	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000380	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000390	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000400	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000410	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000420	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000430	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000440	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000450	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000460	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000470	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000480	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000490	1	$1,005.82	$1,303.76		$2,309.58	

PARCEL ID	
Units	
FY 26 O&M	Series 2020 Debt	Series 2022 Debt	
Total	
272634710501000500	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000510	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000520	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000530	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000540	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000550	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000560	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000570	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000580	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000590	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000600	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000610	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000620	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000630	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000640	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000650	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000660	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000670	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000680	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000690	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000700	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000710	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000720	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000730	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000740	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000750	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000760	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000770	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000780	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000790	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000800	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000810	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000820	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000830	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000840	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000850	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000860	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000870	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000880	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000890	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000900	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000910	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000920	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000930	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000940	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000950	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000960	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000970	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000980	1	$1,005.82	$1,303.76		$2,309.58	
272634710501000990	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001000	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001010	1	$1,005.82	$1,303.76		$2,309.58	

PARCEL ID	
Units	
FY 26 O&M	Series 2020 Debt	Series 2022 Debt	
Total	
272634710501001020	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001030	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001040	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001050	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001060	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001070	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001080	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001090	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001100	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001110	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001120	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001130	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001140	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001150	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001160	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001170	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001180	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001190	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001200	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001210	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001220	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001230	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001240	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001250	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001260	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001270	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001280	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001290	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001300	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001310	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001320	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001330	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001340	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001350	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001360	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001370	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001380	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001390	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001400	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001410	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001420	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001430	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001440	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001450	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001460	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001470	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001480	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001490	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001500	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001510	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001520	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001530	1	$1,005.82	$1,303.76		$2,309.58	

PARCEL ID	
Units	
FY 26 O&M	Series 2020 Debt	Series 2022 Debt	
Total	
272634710501001540	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001550	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001560	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001570	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001580	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001590	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001600	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001610	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001620	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001630	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001640	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001650	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001660	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001670	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001680	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001690	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001700	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001710	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001720	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001730	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001740	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001750	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001760	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001770	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001780	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001790	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001800	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001810	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001820	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001830	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001840	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001850	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001860	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001870	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001880	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001890	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001900	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001910	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001920	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001930	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001940	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001950	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001960	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001970	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001980	1	$1,005.82	$1,303.76		$2,309.58	
272634710501001990	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002000	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002010	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002020	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002030	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002040	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002050	1	$1,005.82	$1,303.76		$2,309.58	

PARCEL ID	
Units	
FY 26 O&M	Series 2020 Debt	Series 2022 Debt	
Total	
272634710501002060	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002070	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002080	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002090	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002100	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002110	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002120	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002130	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002140	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002150	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002160	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002170	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002180	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002190	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002200	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002210	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002220	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002230	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002240	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002250	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002260	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002270	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002280	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002290	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002300	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002310	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002320	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002330	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002340	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002350	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002360	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002370	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002380	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002390	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002400	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002410	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002420	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002430	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002440	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002450	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002460	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002470	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002480	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002490	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002500	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002510	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002520	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002530	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002540	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002550	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002560	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002570	1	$1,005.82	$1,303.76		$2,309.58	

PARCEL ID	Units	FY 26 O&M	Series 2020 Debt	Series 2022 Debt	Total	
272634710501002580	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002590	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002600	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002610	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002620	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002630	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002640	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002650	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002660	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002670	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002680	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002690	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002700	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002710	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002720	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002730	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002740	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002750	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002760	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002770	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002780	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002790	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002800	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002810	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002820	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002830	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002840	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002850	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002860	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002870	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002880	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002890	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002900	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002910	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002920	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002930	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002940	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002950	1	$1,005.82	$1,303.76		$2,309.58	
272634710501002960					$0.00	
272634710501002970					$0.00	
272634710501002980					$0.00	
272702713000030191					$0.00	
272702713000040170					$0.00	
272702713000040190					$0.00	
272702713000040210					$0.00	
272702713000040230					$0.00	
272702713000040251					$0.00	
272702713000040260					$0.00	
272702713000040310					$0.00	
272702713010000010	1	$754.37		$913.98	$1,668.35	
272702713010000020	1	$754.37		$913.98	$1,668.35	
272702713010000030	1	$754.37		$913.98	$1,668.35	

PARCEL ID	
Units	
FY 26 O&M	Series 2020 Debt	Series 2022 Debt	
Total	
272702713010000040	1	$754.37		$913.98	$1,668.35	
272702713010000050	1	$754.37		$913.98	$1,668.35	
272702713010000060	1	$754.37		$913.98	$1,668.35	
272702713010000070	1	$754.37		$913.98	$1,668.35	
272702713010000080	1	$754.37		$913.98	$1,668.35	
272702713010000090	1	$754.37		$913.98	$1,668.35	
272702713010000100	1	$754.37		$913.98	$1,668.35	
272702713010000110	1	$754.37		$913.98	$1,668.35	
272702713010000120	1	$754.37		$913.98	$1,668.35	
272702713010000130	1	$754.37		$913.98	$1,668.35	
272702713010000140	1	$754.37		$913.98	$1,668.35	
272702713010000150	1	$754.37		$913.98	$1,668.35	
272702713010000160	1	$754.37		$913.98	$1,668.35	
272702713010000170	1	$754.37		$913.98	$1,668.35	
272702713010000180	1	$754.37		$913.98	$1,668.35	
272702713010000190	1	$754.37		$913.98	$1,668.35	
272702713010000200	1	$754.37		$913.98	$1,668.35	
272702713010000210	1	$754.37		$913.98	$1,668.35	
272702713010000220	1	$754.37		$913.98	$1,668.35	
272702713010000230	1	$754.37		$913.98	$1,668.35	
272702713010000240	1	$754.37		$913.98	$1,668.35	
272702713010000250	1	$754.37		$913.98	$1,668.35	
272702713010000260	1	$754.37		$913.98	$1,668.35	
272702713010000270	1	$754.37		$913.98	$1,668.35	
272702713010000280	1	$754.37		$913.98	$1,668.35	
272702713010000290	1	$754.37		$913.98	$1,668.35	
272702713010000300	1	$754.37		$913.98	$1,668.35	
272702713010000310	1	$754.37		$913.98	$1,668.35	
272702713010000320	1	$754.37		$913.98	$1,668.35	
272702713010000330	1	$754.37		$913.98	$1,668.35	
272702713010000340	1	$754.37		$913.98	$1,668.35	
272702713010000350	1	$754.37		$913.98	$1,668.35	
272702713010000360	1	$754.37		$913.98	$1,668.35	
272702713010000370	1	$754.37		$913.98	$1,668.35	
272702713010000380	1	$754.37		$913.98	$1,668.35	
272702713010000390	1	$754.37		$913.98	$1,668.35	
272702713010000400	1	$754.37		$913.98	$1,668.35	
272702713010000410	1	$754.37		$913.98	$1,668.35	
272702713010000420	1	$754.37		$913.98	$1,668.35	
272702713010000430	1	$754.37		$913.98	$1,668.35	
272702713010000440	1	$754.37		$913.98	$1,668.35	
272702713010000450	1	$754.37		$913.98	$1,668.35	
272702713010000460	1	$754.37		$913.98	$1,668.35	
272702713010000470	1	$754.37		$913.98	$1,668.35	
272702713010000480	1	$754.37		$913.98	$1,668.35	
272702713010000490	1	$754.37		$913.98	$1,668.35	
272702713010000500	1	$754.37		$913.98	$1,668.35	
272702713010000510	1	$754.37		$913.98	$1,668.35	
272702713010000520	1	$754.37		$913.98	$1,668.35	
272702713010000530	1	$754.37		$913.98	$1,668.35	
272702713010000540	1	$754.37		$913.98	$1,668.35	
272702713010000550	1	$754.37		$913.98	$1,668.35	

PARCEL ID	
Units	
FY 26 O&M	Series 2020 Debt	Series 2022 Debt	
Total	
272702713010000560	1	$754.37		$913.98	$1,668.35	
272702713010000570	1	$754.37		$913.98	$1,668.35	
272702713010000580	1	$754.37		$913.98	$1,668.35	
272702713010000590	1	$754.37		$913.98	$1,668.35	
272702713010000600	1	$754.37		$913.98	$1,668.35	
272702713010000610	1	$754.37		$913.98	$1,668.35	
272702713010000620	1	$754.37		$913.98	$1,668.35	
272702713010000630	1	$754.37		$913.98	$1,668.35	
272702713010000640	1	$754.37		$913.98	$1,668.35	
272702713010000650	1	$754.37		$913.98	$1,668.35	
272702713010000660	1	$754.37		$913.98	$1,668.35	
272702713010000670	1	$754.37		$913.98	$1,668.35	
272702713010000680	1	$754.37		$913.98	$1,668.35	
272702713010000690	1	$754.37		$913.98	$1,668.35	
272702713010000700	1	$754.37		$913.98	$1,668.35	
272702713010000710	1	$754.37		$913.98	$1,668.35	
272702713010000720	1	$754.37		$913.98	$1,668.35	
272702713010000730	1	$754.37		$913.98	$1,668.35	
272702713010000740	1	$754.37		$913.98	$1,668.35	
272702713010000750	1	$754.37		$913.98	$1,668.35	
272702713010000760	1	$754.37		$913.98	$1,668.35	
272702713010000770	1	$754.37		$913.98	$1,668.35	
272702713010000780	1	$754.37		$913.98	$1,668.35	
272702713010000790	1	$754.37		$913.98	$1,668.35	
272702713010000800	1	$754.37		$913.98	$1,668.35	
272702713010000810	1	$754.37		$913.98	$1,668.35	
272702713010000820	1	$754.37		$913.98	$1,668.35	
272702713010000830	1	$754.37		$913.98	$1,668.35	
272702713010000840	1	$754.37		$913.98	$1,668.35	
272702713010000850	1	$754.37		$913.98	$1,668.35	
272702713010000860	1	$754.37		$913.98	$1,668.35	
272702713010000870	1	$754.37		$913.98	$1,668.35	
272702713010000880	1	$754.37		$913.98	$1,668.35	
272702713010000890	1	$754.37		$913.98	$1,668.35	
272702713010000900	1	$754.37		$913.98	$1,668.35	
272702713010000910	1	$754.37		$913.98	$1,668.35	
272702713010000920	1	$754.37		$913.98	$1,668.35	
272702713010000930	1	$754.37		$913.98	$1,668.35	
272702713010000940	1	$754.37		$913.98	$1,668.35	
272702713010000950	1	$754.37		$913.98	$1,668.35	
272702713010000960	1	$754.37		$913.98	$1,668.35	
272702713010000970	1	$754.37		$913.98	$1,668.35	
272702713010000980	1	$754.37		$913.98	$1,668.35	
272702713010000990	1	$754.37		$913.98	$1,668.35	
272702713010001000	1	$754.37		$913.98	$1,668.35	
272702713010001010	1	$754.37		$913.98	$1,668.35	
272702713010001020	1	$754.37		$913.98	$1,668.35	
272702713010001030	1	$754.37		$913.98	$1,668.35	
272702713010001040	1	$754.37		$913.98	$1,668.35	
272702713010001050	1	$754.37		$913.98	$1,668.35	
272702713010001060	1	$754.37		$913.98	$1,668.35	
272702713010001070	1	$754.37		$913.98	$1,668.35	

PARCEL ID	
Units	
FY 26 O&M	Series 2020 Debt	Series 2022 Debt	
Total	
272702713010001080	1	$754.37		$913.98	$1,668.35	
272702713010001090	1	$754.37		$913.98	$1,668.35	
272702713010001100	1	$754.37		$913.98	$1,668.35	
272702713010001110	1	$754.37		$913.98	$1,668.35	
272702713010001120	1	$754.37		$913.98	$1,668.35	
272702713010001130	1	$754.37		$913.98	$1,668.35	
272702713010001140	1	$754.37		$913.98	$1,668.35	
272702713010001150	1	$754.37		$913.98	$1,668.35	
272702713010001160	1	$754.37		$913.98	$1,668.35	
272702713010001170	1	$754.37		$913.98	$1,668.35	
272702713010001180	1	$754.37		$913.98	$1,668.35	
272702713010001190	1	$754.37		$913.98	$1,668.35	
272702713010001200	1	$754.37		$913.98	$1,668.35	
272702713010001210	1	$754.37		$913.98	$1,668.35	
272702713010001220	1	$754.37		$913.98	$1,668.35	
272702713010001230	1	$754.37		$913.98	$1,668.35	
272702713010001240	1	$754.37		$913.98	$1,668.35	
272702713010001250	1	$754.37		$913.98	$1,668.35	
272702713010001260	1	$754.37		$913.98	$1,668.35	
272702713010001270	1	$754.37		$913.98	$1,668.35	
272702713010001280	1	$754.37		$913.98	$1,668.35	
272702713010001290	1	$754.37		$913.98	$1,668.35	
272702713010001300	1	$754.37		$913.98	$1,668.35	
272702713010001310	1	$754.37		$913.98	$1,668.35	
272702713010001320	1	$754.37		$913.98	$1,668.35	
272702713010001330	1	$754.37		$913.98	$1,668.35	
272702713010001340	1	$754.37		$913.98	$1,668.35	
272702713010001350	1	$754.37		$913.98	$1,668.35	
272702713010001360	1	$754.37		$913.98	$1,668.35	
272702713010001370	1	$754.37		$913.98	$1,668.35	
272702713010001380	1	$754.37		$913.98	$1,668.35	
272702713010001390	1	$754.37		$913.98	$1,668.35	
272702713010001400	1	$754.37		$913.98	$1,668.35	
272702713010001410	1	$754.37		$913.98	$1,668.35	
272702713010001420	1	$754.37		$913.98	$1,668.35	
272702713010001430	1	$754.37		$913.98	$1,668.35	
272702713010001440	1	$754.37		$913.98	$1,668.35	
272702713010001450	1	$754.37		$913.98	$1,668.35	
272702713010001460	1	$754.37		$913.98	$1,668.35	
272702713010001470	1	$754.37		$913.98	$1,668.35	
272702713010001480	1	$754.37		$913.98	$1,668.35	
272702713010001650	1	$754.37		$913.98	$1,668.35	
272702713010001660	1	$754.37		$913.98	$1,668.35	
272702713010001670	1	$754.37		$913.98	$1,668.35	
272702713010001680	1	$754.37		$913.98	$1,668.35	
272702713010001690	1	$754.37		$913.98	$1,668.35	
272702713010001700	1	$754.37		$913.98	$1,668.35	
272702713010001710	1	$754.37		$913.98	$1,668.35	
272702713010001720	1	$754.37		$913.98	$1,668.35	
272702713010001730	1	$754.37		$913.98	$1,668.35	
272702713010001740	1	$754.37		$913.98	$1,668.35	
272702713010001750	1	$754.37		$913.98	$1,668.35	

PARCEL ID	
Units	
FY 26 O&M	Series 2020 Debt	Series 2022 Debt	
Total	
272702713010001760	1	$754.37		$913.98	$1,668.35	
272702713010001770	1	$754.37		$913.98	$1,668.35	
272702713010001780	1	$754.37		$913.98	$1,668.35	
272702713010001790	1	$754.37		$913.98	$1,668.35	
272702713010001800	1	$754.37		$913.98	$1,668.35	
272702713010001810	1	$754.37		$913.98	$1,668.35	
272702713010001820	1	$754.37		$913.98	$1,668.35	
272702713010001830	1	$754.37		$913.98	$1,668.35	
272702713010001840	1	$754.37		$913.98	$1,668.35	
272702713010001850	1	$754.37		$913.98	$1,668.35	
272702713010001860	1	$754.37		$913.98	$1,668.35	
272702713010001870	1	$754.37		$913.98	$1,668.35	
272702713010001880	1	$754.37		$913.98	$1,668.35	
272702713010001890	1	$754.37		$913.98	$1,668.35	
272702713010001900	1	$754.37		$913.98	$1,668.35	
272702713010001910	1	$754.37		$913.98	$1,668.35	
272702713010001920	1	$754.37		$913.98	$1,668.35	
272702713010001930	1	$754.37		$913.98	$1,668.35	
272702713010001940	1	$754.37		$913.98	$1,668.35	
272702713010001950	1	$754.37		$913.98	$1,668.35	
272702713010001960	1	$754.37		$913.98	$1,668.35	
272702713010001970	1	$754.37		$913.98	$1,668.35	
272702713010001980	1	$754.37		$913.98	$1,668.35	
272702713010001990	1	$754.37		$913.98	$1,668.35	
272702713010002000	1	$754.37		$913.98	$1,668.35	
272702713010002010	1	$754.37		$913.98	$1,668.35	
272702713010002020	1	$754.37		$913.98	$1,668.35	
272702713010002030	1	$754.37		$913.98	$1,668.35	
272702713010002040	1	$754.37		$913.98	$1,668.35	
272702713010002050	1	$754.37		$913.98	$1,668.35	
272702713010002060	1	$754.37		$913.98	$1,668.35	
272702713010002070	1	$754.37		$913.98	$1,668.35	
272702713010002080	1	$754.37		$913.98	$1,668.35	
272702713010002090	1	$754.37		$913.98	$1,668.35	
272702713010002100	1	$754.37		$913.98	$1,668.35	
272702713010002110	1	$754.37		$913.98	$1,668.35	
272702713010002120	1	$754.37		$913.98	$1,668.35	
272702713010002130	1	$754.37		$913.98	$1,668.35	
272702713010002140	1	$754.37		$913.98	$1,668.35	
272702713010002150	1	$754.37		$913.98	$1,668.35	
272702713010002160	1	$754.37		$913.98	$1,668.35	
272702713010002170	1	$754.37		$913.98	$1,668.35	
272702713010002180	1	$754.37		$913.98	$1,668.35	
272702713010002190	1	$754.37		$913.98	$1,668.35	
272702713010002200	1	$754.37		$913.98	$1,668.35	
272702713010002210	1	$754.37		$913.98	$1,668.35	
272702713010002220	1	$754.37		$913.98	$1,668.35	
272702713010002230	1	$754.37		$913.98	$1,668.35	
272702713010002240	1	$754.37		$913.98	$1,668.35	
272702713010002250	1	$754.37		$913.98	$1,668.35	
272702713010002260	1	$754.37		$913.98	$1,668.35	
272702713010002270	1	$754.37		$913.98	$1,668.35	

PARCEL ID	
Units	
FY 26 O&M	Series 2020 Debt	Series 2022 Debt	
Total	
272702713010002280	1	$754.37		$913.98	$1,668.35	
272702713010002290	1	$754.37		$913.98	$1,668.35	
272702713010002300	1	$754.37		$913.98	$1,668.35	
272702713010002310	1	$754.37		$913.98	$1,668.35	
272702713010002320	1	$754.37		$913.98	$1,668.35	
272702713010002330	1	$754.37		$913.98	$1,668.35	
272702713010002340	1	$754.37		$913.98	$1,668.35	
272702713010002350	1	$754.37		$913.98	$1,668.35	
272702713010002360	1	$754.37		$913.98	$1,668.35	
272702713010002370	1	$754.37		$913.98	$1,668.35	
272702713010002380	1	$754.37		$913.98	$1,668.35	
272702713010002390	1	$754.37		$913.98	$1,668.35	
272702713010002400	1	$754.37		$913.98	$1,668.35	
272702713010002410	1	$754.37		$913.98	$1,668.35	
272702713010002420	1	$754.37		$913.98	$1,668.35	
272702713010002430	1	$754.37		$913.98	$1,668.35	
272702713010002440	1	$754.37		$913.98	$1,668.35	
272702713010002450	1	$754.37		$913.98	$1,668.35	
272702713010002460	1	$754.37		$913.98	$1,668.35	
272702713010002470	1	$754.37		$913.98	$1,668.35	
272702713010002480	1	$754.37		$913.98	$1,668.35	
272702713010002490	1	$754.37		$913.98	$1,668.35	
272702713010002500	1	$754.37		$913.98	$1,668.35	
272702713010002510	1	$754.37		$913.98	$1,668.35	
272702713010002520	1	$754.37		$913.98	$1,668.35	
272702713010002530	1	$754.37		$913.98	$1,668.35	
272702713010002540	1	$754.37		$913.98	$1,668.35	
272702713010002550	1	$754.37		$913.98	$1,668.35	
272702713010002560	1	$754.37		$913.98	$1,668.35	
272702713010002570	1	$754.37		$913.98	$1,668.35	
272702713010002580	1	$754.37		$913.98	$1,668.35	
272702713010002590	1	$754.37		$913.98	$1,668.35	
272702713010002600	1	$754.37		$913.98	$1,668.35	
272702713010002610	1	$754.37		$913.98	$1,668.35	
272702713010002620	1	$754.37		$913.98	$1,668.35	
272702713010002630	1	$754.37		$913.98	$1,668.35	
272702713010002640	1	$754.37		$913.98	$1,668.35	
272702713010002650	1	$754.37		$913.98	$1,668.35	
272702713010002660	1	$754.37		$913.98	$1,668.35	
272702713010002670	1	$754.37		$913.98	$1,668.35	
272702713010002680	1	$754.37		$913.98	$1,668.35	
272702713010002690	1	$754.37		$913.98	$1,668.35	
272702713010002700	1	$754.37		$913.98	$1,668.35	
272702713010002710	1	$754.37		$913.98	$1,668.35	
272702713010002720	1	$754.37		$913.98	$1,668.35	
272702713010002730	1	$754.37		$913.98	$1,668.35	
272702713010002740	1	$754.37		$913.98	$1,668.35	
272702713010002750	1	$754.37		$913.98	$1,668.35	
272702713010002760	1	$754.37		$913.98	$1,668.35	
272702713010002770	1	$754.37		$913.98	$1,668.35	
272702713010002780	1	$754.37		$913.98	$1,668.35	
272702713010002790	1	$754.37		$913.98	$1,668.35	

PARCEL ID	Units	FY 26 O&M	Series 2020 Debt	Series 2022 Debt	Total	
272702713010002800	1	$754.37		$913.98	$1,668.35	
272702713010002810	1	$754.37		$913.98	$1,668.35	
272702713010002820	1	$754.37		$913.98	$1,668.35	
272702713010002830	1	$754.37		$913.98	$1,668.35	
272702713010002840	1	$754.37		$913.98	$1,668.35	
272702713010002850	1	$754.37		$913.98	$1,668.35	
272702713010002860	1	$754.37		$913.98	$1,668.35	
272702713010002870	1	$754.37		$913.98	$1,668.35	
272702713010002880	1	$754.37		$913.98	$1,668.35	
272702713010002890	1	$754.37		$913.98	$1,668.35	
272702713010002900	1	$754.37		$913.98	$1,668.35	
272702713010002910	1	$754.37		$913.98	$1,668.35	
272702713010002920	1	$754.37		$913.98	$1,668.35	
272702713010002930	1	$754.37		$913.98	$1,668.35	
272702713010002940	1	$754.37		$913.98	$1,668.35	
272702713010002950	1	$754.37		$913.98	$1,668.35	
272702713010002960	1	$754.37		$913.98	$1,668.35	
272702713010002970	1	$754.37		$913.98	$1,668.35	
272702713010002980	1	$754.37		$913.98	$1,668.35	
272702713010002990	1	$754.37		$913.98	$1,668.35	
272702713010003000	1	$754.37		$913.98	$1,668.35	
272702713010003010	1	$1,005.82	$1,407.92		$2,413.74	
272702713010003020	1	$1,005.82		$1,451.61	$2,457.43	
272702713010003030	1	$1,005.82		$1,451.61	$2,457.43	
272702713010003040	1	$1,005.82		$1,451.61	$2,457.43	
272702713010003050	1	$1,005.82		$1,451.61	$2,457.43	
272702713010003060	1	$1,005.82		$1,451.61	$2,457.43	
272702713010003070	1	$1,005.82		$1,451.61	$2,457.43	
272702713010003080	1	$1,005.82		$1,451.61	$2,457.43	
272702713010003090	1	$1,005.82		$1,451.61	$2,457.43	
272702713010003100					$0.00	
272702713010003110					$0.00	
272702713010003120					$0.00	
272702713010003130					$0.00	
272702713020001490	1	$754.37		$913.98	$1,668.35	
272702713020001500	1	$754.37		$913.98	$1,668.35	
272702713020001510	1	$754.37		$913.98	$1,668.35	
272702713020001520	1	$754.37		$913.98	$1,668.35	
272702713020001530	1	$754.37		$913.98	$1,668.35	
272702713020001540	1	$754.37		$913.98	$1,668.35	
272702713020001550	1	$754.37		$913.98	$1,668.35	
272702713020001560	1	$754.37		$913.98	$1,668.35	
272702713020001570	1	$754.37		$913.98	$1,668.35	
272702713020001580	1	$754.37		$913.98	$1,668.35	
272702713020001590	1	$754.37		$913.98	$1,668.35	
272702713020001600	1	$754.37		$913.98	$1,668.35	
272702713020001610	1	$754.37		$913.98	$1,668.35	
272702713020001620	1	$754.37		$913.98	$1,668.35	
272702713020001630	1	$754.37		$913.98	$1,668.35	
272702713020001640	1	$754.37		$913.98	$1,668.35	
272702713020001650					$0.00	
272703713500010202					$0.00	

PARCEL ID	
Units	
FY 26 O&M	Series 2020 Debt	Series 2022 Debt	
Total	
272703713500020070					$0.00	
272703713500020071					$0.00	
272703721523000010	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000020	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000030	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000040	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000050	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000060	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000070	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000080	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000090	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000100	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000110	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000120	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000130	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000140	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000150	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000160	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000170	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000180	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000190	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000200	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000210	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000220	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000230	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000240	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000250	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000260	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000270	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000280	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000290	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000300	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000310	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000320	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000330	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000340	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000350	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000360	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000370	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000380	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000390	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000400	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000410	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000420	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000430	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000440	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000450	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000460	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000470	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000480	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000490	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000500	1	$1,005.82	$1,407.92		$2,413.74	

PARCEL ID	
Units	
FY 26 O&M	Series 2020 Debt	Series 2022 Debt	
Total	
272703721523000510	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000520	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000530	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000540	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000550	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000560	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000570	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000580	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000590	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000600	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000610	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000620	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000630	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000640	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000650	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000660	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000670	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000680	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000690	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000700	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000710	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000720	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000730	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000740	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000750	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000760	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000770	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000780	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000790	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000800	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000810	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000840	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000850	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000860	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000870	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000880	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000890	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000900	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000910	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000920	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000930	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000940	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000950	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000960	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000970	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000980	1	$1,005.82	$1,407.92		$2,413.74	
272703721523000990	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001000	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001010	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001020	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001030	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001040	1	$1,005.82	$1,407.92		$2,413.74	

PARCEL ID	
Units	
FY 26 O&M	Series 2020 Debt	Series 2022 Debt	
Total	
272703721523001050	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001060	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001070	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001080	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001090	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001100	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001110	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001120	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001130	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001140	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001150	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001160	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001170	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001180	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001190	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001200	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001210	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001220	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001230	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001240	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001250	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001260	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001270	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001280	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001290	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001300	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001310	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001320	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001330	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001340	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001350	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001360	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001370	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001380	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001390	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001400	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001410	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001420	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001430	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001440	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001450	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001460	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001470	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001480	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001490	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001500	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001510	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001520	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001530	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001540	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001550	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001560	1	$1,005.82	$1,407.92		$2,413.74	

PARCEL ID	
Units	
FY 26 O&M	Series 2020 Debt	Series 2022 Debt	
Total	
272703721523001570	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001580	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001590	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001600	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001610	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001620	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001630	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001640	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001650	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001660	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001670	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001680	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001690	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001700	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001710	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001720	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001730	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001740	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001750	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001760	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001770	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001780	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001790	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001800	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001810	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001820	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001830	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001840	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001850	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001860	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001870	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001880	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001890	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001900	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001910	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001920	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001930	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001940	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001950	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001960	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001970	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001980	1	$1,005.82	$1,407.92		$2,413.74	
272703721523001990	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002000	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002010	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002020	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002030	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002040	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002050	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002060	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002070	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002080	1	$1,005.82	$1,407.92		$2,413.74	

PARCEL ID	
Units	
FY 26 O&M	Series 2020 Debt	Series 2022 Debt	
Total	
272703721523002090	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002100	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002110	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002120	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002130	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002140	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002150	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002160	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002170	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002180	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002190	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002200	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002210	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002220	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002230	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002240	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002250	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002260	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002270	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002280	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002290	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002300	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002310	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002320	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002330	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002340	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002350	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002360	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002370	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002380	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002390	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002400	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002410	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002420	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002430	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002440	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002450	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002460	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002470	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002480	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002490	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002500	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002510	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002520	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002530	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002540	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002550	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002560	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002570	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002580	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002590	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002600	1	$1,005.82	$1,407.92		$2,413.74	

PARCEL ID	Units	FY 26 O&M	Series 2020 Debt	Series 2022 Debt	Total	
272703721523002610	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002620	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002630	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002640	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002650	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002660	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002670	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002680	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002690	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002700	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002710	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002720	1	$1,005.82	$1,407.92		$2,413.74	
272703721523002730					$0.00	
272703721523002750					$0.00	
272703721523002780					$0.00	
272703721523002790					$0.00	
272710730000010901					$0.00	
272710730000010904					$0.00	
272710730000011202					$0.00	
272710730000022200					$0.00	
272710730000022700					$0.00	
272710733520006010	1	$1,005.82		$1,774.19	$2,780.01	
272710733520006020	1	$1,005.82		$1,774.19	$2,780.01	
272710733520006030	1	$1,005.82		$1,774.19	$2,780.01	
272710733520006040	1	$1,005.82		$1,774.19	$2,780.01	
272710733520006050	1	$1,005.82		$1,774.19	$2,780.01	
272710733520006060	1	$1,005.82		$1,774.19	$2,780.01	
272710733520006070	1	$1,005.82		$1,774.19	$2,780.01	
272710733520006080	1	$1,005.82		$1,774.19	$2,780.01	
272710733520006090	1	$1,005.82		$1,774.19	$2,780.01	
272710733520006100	1	$1,005.82		$1,774.19	$2,780.01	
272710733520007010	1	$1,005.82		$1,774.19	$2,780.01	
272710733520007020	1	$1,005.82		$1,774.19	$2,780.01	
272710733520007030	1	$1,005.82		$1,774.19	$2,780.01	
272710733520007040	1	$1,005.82		$1,774.19	$2,780.01	
272710733520008010	1	$1,005.82		$1,774.19	$2,780.01	
272710733520008020	1	$1,005.82		$1,774.19	$2,780.01	
272710733520008030	1	$1,005.82		$1,774.19	$2,780.01	
272710733520008040	1	$1,005.82		$1,774.19	$2,780.01	
272710733520009010	1	$1,005.82		$1,774.19	$2,780.01	
272710733520009020	1	$1,005.82		$1,774.19	$2,780.01	
272710733520009030	1	$1,005.82		$1,774.19	$2,780.01	
272710733520009040	1	$1,005.82		$1,774.19	$2,780.01	
272710733520009050	1	$1,005.82		$1,774.19	$2,780.01	
272710733520010010	1	$1,005.82		$1,774.19	$2,780.01	
272710733520010020	1	$1,005.82		$1,774.19	$2,780.01	
272710733520010030	1	$1,005.82		$1,774.19	$2,780.01	
272710733520010040	1	$1,005.82		$1,774.19	$2,780.01	
272710733520010050	1	$1,005.82		$1,774.19	$2,780.01	
272710733520010060	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011010	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011020	1	$1,005.82		$1,774.19	$2,780.01	

PARCEL ID	
Units	
FY 26 O&M	Series 2020 Debt	Series 2022 Debt	
Total	
272710733520011030	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011040	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011050	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011060	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011070	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011080	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011090	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011100	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011110	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011120	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011130	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011140	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011150	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011160	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011170	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011180	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011190	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011200	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011210	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011220	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011230	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011240	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011250	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011260	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011270	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011280	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011290	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011300	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011310	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011320	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011330	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011340	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011350	1	$1,005.82		$1,774.19	$2,780.01	
272710733520011360	1	$1,005.82		$1,774.19	$2,780.01	
272710733520012010	1	$1,005.82		$1,774.19	$2,780.01	
272710733520012020	1	$1,005.82		$1,774.19	$2,780.01	
272710733520012030	1	$1,005.82		$1,774.19	$2,780.01	
272710733520012040	1	$1,005.82		$1,774.19	$2,780.01	
272710733520012050	1	$1,005.82		$1,774.19	$2,780.01	
272710733520012060	1	$1,005.82		$1,774.19	$2,780.01	
272710733520012070	1	$1,005.82		$1,774.19	$2,780.01	
272710733520012080	1	$1,005.82		$1,774.19	$2,780.01	
272710733520012090	1	$1,005.82		$1,774.19	$2,780.01	
272710733520012100	1	$1,005.82		$1,774.19	$2,780.01	
272710733520012110	1	$1,005.82		$1,774.19	$2,780.01	
272710733520012120	1	$1,005.82		$1,774.19	$2,780.01	
272710733520012130	1	$1,005.82		$1,774.19	$2,780.01	
272710733520012140	1	$1,005.82		$1,774.19	$2,780.01	
272710733520012150	1	$1,005.82		$1,774.19	$2,780.01	
272710733520012160	1	$1,005.82		$1,774.19	$2,780.01	
272710733520012170	1	$1,005.82		$1,774.19	$2,780.01	
272710733520012180	1	$1,005.82		$1,774.19	$2,780.01	

PARCEL ID	
Units	
FY 26 O&M	Series 2020 Debt	Series 2022 Debt	
Total	
272710733520013010	1	$1,005.82		$1,774.19	$2,780.01	
272710733520013020	1	$1,005.82		$1,774.19	$2,780.01	
272710733520013030	1	$1,005.82		$1,774.19	$2,780.01	
272710733520013040	1	$1,005.82		$1,774.19	$2,780.01	
272710733520013050	1	$1,005.82		$1,774.19	$2,780.01	
272710733520013060	1	$1,005.82		$1,774.19	$2,780.01	
272710733520013070	1	$1,005.82		$1,774.19	$2,780.01	
272710733520013080	1	$1,005.82		$1,774.19	$2,780.01	
272710733520013090	1	$1,005.82		$1,774.19	$2,780.01	
272710733520013100	1	$1,005.82		$1,774.19	$2,780.01	
272710733520013110	1	$1,005.82		$1,774.19	$2,780.01	
272710733520013120	1	$1,005.82		$1,774.19	$2,780.01	
272710733520013130	1	$1,005.82		$1,774.19	$2,780.01	
272710733520013140	1	$1,005.82		$1,774.19	$2,780.01	
272710733520013150	1	$1,005.82		$1,774.19	$2,780.01	
272710733520013160	1	$1,005.82		$1,774.19	$2,780.01	
272710733520013170	1	$1,005.82		$1,774.19	$2,780.01	
272710733520013180	1	$1,005.82		$1,774.19	$2,780.01	
272710733520013190	1	$1,005.82		$1,774.19	$2,780.01	
272710733520013200	1	$1,005.82		$1,774.19	$2,780.01	
272710733520013210	1	$1,005.82		$1,774.19	$2,780.01	
272710733520013220	1	$1,005.82		$1,774.19	$2,780.01	
272710733520014010	1	$1,005.82		$1,774.19	$2,780.01	
272710733520014020	1	$1,005.82		$1,774.19	$2,780.01	
272710733520014030	1	$1,005.82		$1,774.19	$2,780.01	
272710733520014040	1	$1,005.82		$1,774.19	$2,780.01	
272710733520014050	1	$1,005.82		$1,774.19	$2,780.01	
272710733520014060	1	$1,005.82		$1,774.19	$2,780.01	
272710733520014070	1	$1,005.82		$1,774.19	$2,780.01	
272710733520015010	1	$1,005.82		$1,774.19	$2,780.01	
272710733520015020	1	$1,005.82		$1,774.19	$2,780.01	
272710733520015030	1	$1,005.82		$1,774.19	$2,780.01	
272710733520015040	1	$1,005.82		$1,774.19	$2,780.01	
272710733520015050	1	$1,005.82		$1,774.19	$2,780.01	
272710733520015060	1	$1,005.82		$1,774.19	$2,780.01	
272710733520015070	1	$1,005.82		$1,774.19	$2,780.01	
272710733520015080	1	$1,005.82		$1,774.19	$2,780.01	
272710733520015090	1	$1,005.82		$1,774.19	$2,780.01	
272710733520015100	1	$1,005.82		$1,774.19	$2,780.01	
272710733520015110	1	$1,005.82		$1,774.19	$2,780.01	
272710733520015120	1	$1,005.82		$1,774.19	$2,780.01	
272710733520015130	1	$1,005.82		$1,774.19	$2,780.01	
272710733520015140	1	$1,005.82		$1,774.19	$2,780.01	
272710733520015150	1	$1,005.82		$1,774.19	$2,780.01	
272710733520015160	1	$1,005.82		$1,774.19	$2,780.01	
272710733520015170	1	$1,005.82		$1,774.19	$2,780.01	
272710733520015180	1	$1,005.82		$1,774.19	$2,780.01	
272710733520016010	1	$1,005.82		$1,774.19	$2,780.01	
272710733520016020	1	$1,005.82		$1,774.19	$2,780.01	
272710733520016030	1	$1,005.82		$1,774.19	$2,780.01	
272710733520016040	1	$1,005.82		$1,774.19	$2,780.01	
272710733520016050	1	$1,005.82		$1,774.19	$2,780.01	

PARCEL ID	Units	FY 26 O&M	Series 2020 Debt	Series 2022 Debt	Total	
272710733520016060	1	$1,005.82		$1,774.19	$2,780.01	
272710733520016070	1	$1,005.82		$1,774.19	$2,780.01	
272710733520016080	1	$1,005.82		$1,774.19	$2,780.01	
272710733520017010	1	$1,005.82		$1,774.19	$2,780.01	
272710733520017020	1	$1,005.82		$1,774.19	$2,780.01	
272710733520017030	1	$1,005.82		$1,774.19	$2,780.01	
272710733520017040	1	$1,005.82		$1,774.19	$2,780.01	
272710733520017050	1	$1,005.82		$1,774.19	$2,780.01	
272710733520017060	1	$1,005.82		$1,774.19	$2,780.01	
272710733520017070	1	$1,005.82		$1,774.19	$2,780.01	
272710733520017080	1	$1,005.82		$1,774.19	$2,780.01	
272710733520017090	1	$1,005.82		$1,774.19	$2,780.01	
272710733520017100	1	$1,005.82		$1,774.19	$2,780.01	
272710733520017110	1	$1,005.82		$1,774.19	$2,780.01	
272710733520017120	1	$1,005.82		$1,774.19	$2,780.01	
272710733520017130	1	$1,005.82		$1,774.19	$2,780.01	
272710733520017140	1	$1,005.82		$1,774.19	$2,780.01	
272710733520017150	1	$1,005.82		$1,774.19	$2,780.01	
272710733520018010	1	$1,005.82		$1,774.19	$2,780.01	
272710733520018020	1	$1,005.82		$1,774.19	$2,780.01	
272710733520018030	1	$1,005.82		$1,774.19	$2,780.01	
272710733520018040	1	$1,005.82		$1,774.19	$2,780.01	
272710733520018050	1	$1,005.82		$1,774.19	$2,780.01	
272710733520018060	1	$1,005.82		$1,774.19	$2,780.01	
272710733520018070	1	$1,005.82		$1,774.19	$2,780.01	
272710733520018080	1	$1,005.82		$1,774.19	$2,780.01	
272710733520018090	1	$1,005.82		$1,774.19	$2,780.01	
272710733520018100					$0.00	
272710733520018110					$0.00	
272710733520018120					$0.00	
272710733520018130					$0.00	
272710733520018140					$0.00	
272710733520018150					$0.00	
272710733520018160					$0.00	
272710733520018170					$0.00	
272710733520018180					$0.00	
272710733520018190					$0.00	
272710733520018200					$0.00	
272710733520018211					$0.00	
272710733520018212					$0.00	
272710733520018220					$0.00	
272710733520018230					$0.00	
272710733520018240					$0.00	
272710733520018250					$0.00	
272710733520018260					$0.00	
272715739500010011					$0.00	
272715739500010050					$0.00	
272715740000000010					$0.00	
Total Gross Assessments	1036	$966,594.52	$766,155.52	$573,225.66	$2,305,975.70	
						
Total Net Assessents		$898,932.90	$712,524.63	$533,099.86	$2,144,557.40	

PARCEL ID	Units	FY 26 O&M	Series 2020 Debt	Series 2022 Debt	Total	
Direct Billing						
272710730000010901		$1,913.06			$1,913.06	
272710730000010904		$264.77			$264.77	
272710730000011202		$2,954.69			$2,954.69	
272710730000022200		$2,420.07			$2,420.07	
272710730000022700		$4,837.79			$4,837.79	
272715739500010011		$9,350.73			$9,350.73	
272715739500010050		$4,794.68			$4,794.68	
272715740000000010		$12,011.96			$12,011.96	
272702713000040310		$4,697.75			$4,697.75	
272703713500020070		$3,794.94			$3,794.94	
272702713000040170		$4,736.81			$4,736.81	
272702713000040190		$4,723.80			$4,723.80	
272702713000040210		$4,707.28			$4,707.28	
272702713000040230		$4,619.26			$4,619.26	
272702713000040251		$2,303.74			$2,303.74	
272702713000040260		$1,466.32			$1,466.32	
Total Gross Direct	788	$69,597.64	$0.00	$0.00	$69,597.64	
						
Total Net Direct		$64,725.81	$0.00	$0.00	$64,725.81	
						
Total Gross Assessments		$1,036,192.16	$766,155.52	$573,225.66	$2,375,573.34	
						
Total Net Assessments		$963,658.71	$712,524.63	$533,099.86	$2,209,283.21	

Section V

RESOLUTION 2025-16
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2025/2026; 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 2025/2026 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 2025/2026 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 23rd day of July 2025.

ATTEST:	NORTH POWERLINE ROAD
COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	Fiscal Year 2025/2026 Annual Meeting Schedule

Exhibit A: Fiscal Year 2025/2026 Annual Meeting Schedule
BOARD OF SUPERVISORS MEETING DATES
NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2025/2026
The Board of Supervisors of the North Powerline Road Community Development District will hold their regular meetings for Fiscal Year 2025/2026 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 22, 2025
November 12, 2025 (2nd Wednesday)
December 10, 2025 (2nd Wednesday)
January 28, 2026
February 25, 2026
March 25, 2026
April 22, 2026
May 27, 2026
June 24, 2026
July 22, 2026
August 26, 2026
September 23, 2026

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 three (3) business days 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 VI

RESOLUTION 2025-17

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT ADOPTING AN AMENDMENT TO THE AMENITY POLICIES OF THE DISTRICT; 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 created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Polk County, Florida; and

WHEREAS, the District’s Board of Supervisors (“Board”) is authorized by Section 190.011(5), Florida Statutes, to adopt rules, rates, charges and fees; and

WHEREAS, the Board accordingly finds that it is in the best interest of the District to adopt by resolution an amendment to the policies set forth in Exhibit A (“Amendment”), which relate to use of the District’s amenity facilities and other District-owned property, for immediate use and application.

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

SECTION 1. The above stated recitals are true and correct and are hereby incorporated herein by reference.

SECTION 2. The Amendment attached hereto as Exhibit A is hereby adopted pursuant to this Resolution as necessary for the conduct of District business. The amended policies shall remain in full force and effect until such time as the Board may amend or replace them.

SECTION 3. If any provision of this Resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.
SECTION 4. This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED this 23rd day of July 2025.

ATTEST:	NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT

Secretary	Chairman, Board of Supervisors
Exhibit A: Amendment to Policies

EXHIBIT A
Amendment to Policies

LAKES AND PONDS POLICIES
Lakes within the District primarily function as retention ponds to facilitate the District’s system for treatment of stormwater runoff and overflow. As a result, contaminants may be present in the water. These policies are intended to limit contact with such contaminants and ensure continued operations of the Lakes while allowing limited recreational use.
Users of District Lakes shall not engage in any conduct or omission that violates any ordinance, resolution, law, permit requirement or regulation of any governmental entity relating to the District Lakes.
Wading and swimming in District Lakes are prohibited.
Boating (motorized and non-motorized), paddleboarding, and other recreational water activities are prohibited in District Lakes.
Patrons may fish from District Lakes in designated areas only. However, the District has a “catch and release” policy for all fish caught.
Pets are not allowed in District Lakes.
Owners of property abutting the District Lakes shall take such actions as may be necessary to remove underbrush, weeds or unsightly growth from the Owner’s property that detract from the overall beauty and safety of the property. Further, all Owners shall not make improvements on private property that negatively affect the Lakes, including causing erosion or impairments to the Lakes as a stormwater system.
No docks or other structures, whether permanent or temporary, shall be constructed and placed in or around the District Lakes or other District stormwater management facilities unless properly permitted and approved by the District and other applicable governmental agencies.
No pipes, pumps or other devices used for irrigation or the withdrawal of water shall be placed in or around the District Lakes, except by the District.
No foreign materials may be disposed of in the District Lakes, including, but not limited to tree branches, paint, cement, oils, soap suds, building materials, chemicals, fertilizers, or any other material that is not naturally occurring or which may be detrimental to the Lake environment.
Beware of wildlife, water moccasins and other snakes, alligators, snapping turtles, birds and other wildlife which may pose a threat to your safety are commonly found in stormwater management facilities in Florida. Wildlife may not be fed. Wildlife may neither be removed from nor released into the District Lakes; notwithstanding the foregoing, nuisance alligators posing a threat to the health, safety and welfare may be

removed by a properly permitted and licensed nuisance alligator trapper, in accordance with all applicable state and local laws, rules, ordinances and policies including but not limited to rules promulgated by the Florida Fish and Wildlife Conservation Commission (“FWC”). Anyone concerned about an alligator is encouraged to call FWC’s toll-free Nuisance Alligator Hotline at 866-FWC-GATOR (866-392-4286).
Any hazardous condition concerning the District Lakes must immediately be reported to the District Manager and the proper authorities.

Section VII

Section A

RESOLUTION 2025-18
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT TO DESIGNATE THE DATE, TIME AND PLACE OF A PUBLIC HEARING AND AUTHORIZATION TO PUBLISH NOTICE OF SUCH HEARING FOR THE PURPOSE OF ADOPTING AMENDED AND RESTATED RULES RELATING TO PARKING AND PARKING ENFORCEMENT.

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 entirely within Polk County, Florida; and

WHEREAS, the Board of Supervisors of the District (the “Board”) is authorized by Sections 190.011(5) and 190.035, Florida Statutes, to adopt rules, orders, rates, fees and charges pursuant to Chapter 120, Florida Statutes.

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

SECTION 1. The Board intends to adopt Amended and Restated Rules Relating to Parking and Parking Enforcement (the “Policy”), a proposed copy of which is attached hereto as Exhibit A. The District will hold a public hearing on such Policy at a meeting of the Board to be held on Wednesday, September 24, 2025, at 10:00 a.m. at the Holiday Inn Winter Haven, 200 Cypress Gardens Boulevard, Winter Haven, Florida 33880.
Section 2. The District Secretary is directed to publish notice of the hearing in accordance with Section 120.54, Florida Statutes and all prior actions taken for the purpose of publishing notice are hereby ratified.

Section 3. This Resolution shall become effective immediately upon its adoption.
PASSED AND ADOPTED this 23rd day of July 2025.

ATTEST:	NORTH POWERLINE ROAD
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A: Proposed Amended and Restated Rules Relating to Parking and Parking Enforcement

Exhibit A
Proposed Amended and Restated Rules Relating to Parking and Parking Enforcement

[Begins on following page.]

2

Section VIII

NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS

September 30, 2024

NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS
September 30, 2024
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	15-27
Required Supplementary Information
Statement of Revenues and Expenditures – Budget and Actual – General Fund	28
Notes to Required Supplementary Information	29
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	30-31
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	32
Auditor’s Management Letter Required by Chapter 10.550, Florida Statutes	33-35

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, 2024, 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, 2024, 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 19, 2025, 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 19, 2025 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 19, 2025

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, 2024. 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 of the assets District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $7,690,667.

The change in the District's total net position in comparison with the prior fiscal year was
$1,641,995, 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, 2024, the District’s governmental funds reported combined ending fund balances of $2,050,285. A portion of fund balance is restricted for debt service and future capital repairs and replacement, nonspendable prepaid expenses, and the remainder is unassigned fund balance 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

	2024		2023	
Current assets	$	2,096,679		$	3,641,759	
Capital assets	25,622,789		24,857,863	
Total assets	27,719,468		28,499,622	
Current liabilities	830,964		1,246,765	
Long-term liabilities	19,197,837		21,204,185	
Total liabilities	20,028,801		22,450,950	
Net position
Net invested in capital assets	5,994,895		2,840,076	
Restricted for debt service	894,432		2,675,323	
Restricted for capital projects	422,375		220,668	
Unrestricted	378,965		312,605	
Total net position	$	7,690,667		$	6,048,672	
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

	2024		2023	
Program revenues	$ 3,378,420		$	9,338,594	
General revenues		94,748 			109,251 	
Total revenues		3,473,168 			9,447,845 	
Expenses				
General government	131,440		124,852	
Physical environment	687,574		486,263	
Conveyance of infrastructure	-		7,268,536	
Culture and recreation	114,232		82,543	
Interest on long-term debt	897,927		1,045,397	
Total expenses		1,831,173 			9,007,591 	
Change in net position	1,641,995		440,254	
Net position - beginning of year		6,048,672 			5,608,418 	
Net position - end of year	$ 7,690,667		$	6,048,672	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2024 was $1,830,923, which consisted 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 exceeded appropriations for the fiscal year ended September 30, 2024.

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

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

At September 30, 2024, the District had $25,622,789 invested in capital assets and construction in process. Construction in process has not completed as of September 30, 2024 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, 2024, the District had $19,625,544 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 2025, 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, 2024

	GOVERNMENTAL
	ACTIVITIES		
ASSETS		
Cash and cash equivalents	$	528,892	
Assessments receivable	1,397	
Due from developer	5,482	
Prepaid items	42,100	
Restricted assets:
Investments	
1,516,039	
Assessments receivable	2,769	
Capital assets:
Non-depreciable	
16,261,837	
Depreciable	9,360,952	
TOTAL ASSETS	$	27,719,468	
LIABILITIES		
Accounts payable and accrued expenses	$	46,394	
Accrued interest payable	356,863	
Bonds and notes payable, due within one year	427,707	
Bonds and notes payable, due in more than one year	19,197,837	
TOTAL LIABILITIES	20,028,801	
NET POSITION		
Net investment in capital assets	5,994,895	
Restricted for:
Debt service	
894,432	
Capital projects	422,375	
Unrestricted	378,965	
TOTAL NET POSITION	$	7,690,667	

STATEMENT OF ACTIVITIES
Year Ended September 30, 2024

Program Revenues

Net (Expense) Revenues and Changes in Net Position

Functions/Programs	Expenses

Charges for Services

Operating Contributions

Governmental Activities

Governmental activities		
General government		$	131,440		$	131,440		$	-		$	-	
Physical environment		687,574			497,522		1,272,066		1,082,014	
Culture and recreation		114,232			114,232		-		-	
Interest on long-term debt		897,927			1,363,160		-		465,233	
Total governmental activities	$	1,831,173		$	2,106,354		$ 1,272,066		1,547,247	
General revenues:
Investment earnings		94,498	
Miscellaneous income		250	
Total general revenues		94,748	
Change in net position		1,641,995	
Net position - October 1, 2023		6,048,672	
Net position - September 30, 2024	$	7,690,667	

BALANCE SHEET – GOVERNMENTAL FUNDS
September 30, 2024

	MAJOR FUNDS		TOTAL

ASSETS

GENERAL

DEBT SERVICE

CAPITAL PROJECTS

GOVERNMENTAL FUNDS

Cash and cash equivalents	$  376,380		$	-		$	152,512		$	528,892	
Assessments receivable	1,397		-		-		1,397	
Due from developer	3,132		-		2,350		5,482	
Prepaid items	42,100		-		-		42,100	
Restricted assets:								
Investments	-		1,248,526		267,513		1,516,039	
Assessments receivable	-		2,769		-		2,769	
TOTAL ASSETS	$  423,009		$ 1,251,295		$	422,375		$	2,096,679	
LIABILITIES AND FUND BALANCES

LIABILITIES
Accounts payable and accrued expenses	$	44,044		$	-	$	2,350		$	46,394	
TOTAL LIABILITIES	44,044		 
-	2,350		46,394	

FUND BALANCES
Nonspendable:
Prepaid items		42,100		-			-			42,100	
Restricted for:											
Debt service		-		1,251,295			-			1,251,295	
Capital projects		-		-			420,025			420,025	
Unassigned		336,865		-			-			336,865	
TOTAL FUND BALANCES		378,965		1,251,295			420,025			2,050,285	
TOTAL LIABILITIES AND
FUND BALANCES	
$	
423,009		
$ 1,251,295		
$	
422,375		
$	
2,096,679	

RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES
September 30, 2024

Total Governmental Fund Balances in the Balance Sheet	$	2,050,285

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	26,338,178
Less accumulated depreciation	(715,389)
Certain liabilities are not due and payable in the current period and therefore are not reported in the funds:
Accrued interest payable	(356,863)
Original issue premium	(90,322)
Governmental bonds payable	(19,535,222)

Net Position of Governmental Activities	$	7,690,667

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS
Year Ended September 30, 2024

	MAJOR FUNDS			TOTAL	
			DEBT	CAPITAL	GOVERNMENTAL	
	GENERAL	SERVICE	PROJECTS		FUNDS	
REVENUES								
Developer contributions	$	16,756	$	-	$ 1,255,310	$	1,272,066	
Special assessments		743,194	1,363,160	-		2,106,354	
Miscellaneous revenue		250	-	-		250	
Investment earnings		71	89,260	5,167		94,498	
TOTAL REVENUES		760,271	
1,452,420	1,260,477		3,473,168	
EXPENDITURES							
General government		130,861	-	579		131,440	
Physical environment		321,544	-	-		321,544	
Culture and recreation		114,232	-	-		114,232	
Capital outlay		130,999	-	999,957		1,130,956	
Debt							
Principal		31,252	2,090,000	-		2,121,252	
Interest expense		21,821	922,647	-		944,468	
TOTAL EXPENDITURES		750,709	
3,012,647	1,000,536		4,763,892	
EXCESS REVENUES OVER							
(UNDER) EXPENDITURES		9,562	(1,560,227)	259,941		(1,290,724)	
OTHER SOURCES (USES)							
Transfers in (out)		(74,200)	(265,234)	339,434		-	
Financed purchase - notes payable proceeds		130,999	-	-		130,999	
TOTAL OTHER SOURCES (USES)		56,799	(265,234)	339,434			130,999	
EXCESS REVENUES OVER							
(UNDER) EXPENDITURES							
AND OTHER SOURCES (USES)		66,361	(1,825,461)	599,375		(1,159,725)	
FUND BALANCE							
Beginning of year		312,604	3,076,756	(179,350)		3,210,010	
End of year	$	378,965	
$ 1,251,295	$	420,025	$	2,050,285	

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
Year Ended September 30, 2024

Net Change in Fund Balances - Total Governmental Funds	$ (1,159,725)

Amount reported for governmental activities in the Statement of Activities are different because:

The issuance of long-term debt provides current financial resources to governmental funds. These transactions, however, have no effect on net
assets. This is the amount of long-term debt issued in the current period.	(130,999)
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	1,130,956
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	2,121,252
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	(366,030)
Change in accrued interest payable	44,568
Provision for amortization of bond premium	1,973

Change in Net Position of Governmental Activities	$ 1,641,995

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 boundaries of the District were amended by Ordinance Nos. 20-028, 20-046, 22-001, and 22-030. 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 were elected through landowner voting. In 2024, two seats were elected in the general election by qualified electors, and the remaining seats were 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	5	
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, 2024:
Investment	Fair Value	Credit Risk		Maturities Money Market Mutual Funds - First			Weighted average of the

American Treasury Obligation CL Y

$	661,624

S&P AAAm	fund portfolio: 31 days

Money Market Mutual Funds - First			Weighted average of the American Government Obligation	854,415	S&P AAAm		fund portfolio: 31 days
Total Investments	$ 1,516,039
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 – INTERFUND TRANSFERS

Interfund transfers for the fiscal year ended September 30, 2024 were as follows:

Fund		Transfer In		Transfer Out	
General		$	-		$	74,200	
Debt service
Capital Projects		-
339,434		265,234
-	
Total		$	339,434		$	339,434	

Transfers are used to move revenues from the fund where collection occurs to the fund where funds have been reallocated for use. In the case of the District, transfers from the general fund to the capital projects fund per the approved budget were made in order to accumulate funds for repairs and maintenance projects. Transfers from the debt service fund to the capital projects fund were made in accordance with the Bond Indentures.

NOTE F – CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2024 was as follows:

Balance
10/01/2023	Increases	Decreases

Balance 09/30/2024

Governmental activities:
Capital assets, not being depreciated: Construction in progress	

$ 15,261,880		

$	999,957		

$	-		

$ 16,261,837	
Total capital assets, not being
depreciated	
15,261,880		
999,957		
-		
16,261,837	
Capital assets, being depreciated Equipment - financed purchase	
102,745		
130,999		
-		
233,744	
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	9,945,342			130,999			-			10,076,341	
Less accumulated depreciation for: Equipment - financed purchase	
21,273			
37,944			
-			
59,217	
Stormwater	160,845			160,845			-			321,690	
Roadways	120,001			120,001			-			240,002	
Parks and recreation	38,155			38,155			-			76,310	
Entry features	9,085			9,085			-			18,170	
Total accumulated depreciation	349,359			366,030			-			715,389	
Total capital assets, being depreciated - net	
9,595,983			
(235,031)			
-			
9,360,952	
Governmental activities capital											
assets - net	$24,857,863		$	764,926		$	-		$	25,622,789	

Depreciation expense was charged to function/programs as follows:

Governmental activities:		
Culture and recreation	$	37,944	
Physical environment		328,086 	
Total depreciation expense	 $	366,030 	

NOTE F – CAPITAL ASSETS (CONTINUED)

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 2023, the District conveyed $7,268,536 of the potable and wastewater systems to other governmental entities. Additional conveyances are expected in subsequent years.

Developer contributions to the capital projects fund for the current fiscal year were $1,255,310, which includes a receivable of $2,350 as of September 30, 2024.

NOTE G – 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, 2024.

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.

NOTE G – LONG-TERM LIABILITIES (CONTINUED)

Financed Purchase Agreement (continued)

In February 2024, 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 $130,999 which was recognized as a capital lease obligation. The term of the lease is from February 1, 2024 through January 1, 2024 and is payable in monthly installments of $3,048.
The following is a summary of activity in the long-term debt of the District for the year ended September 30, 2024:

Balance
10/01/2023	
Additions	
Deletions	Balance
09/30/2024	Due Within
One Year	
Special Assessments Bonds,
Series 2020	$ 12,155,000	$ Special Assessments Bonds,
Series 2022	9,290,000	
-

-	
$	260,000

1,830,000	
$ 11,895,000

7,460,000	
$ 270,000

115,000	
Note payable - financed purchase	
80,475	
130,999	
31,252	
180,222	
42,707	
	21,525,475	130,999	2,121,252	19,535,222	427,707	
Unamortized bond premium	92,295	-	1,973	90,322	-	
	$ 21,617,770	$	130,999	$ 2,123,225	$ 19,625,544	$ 427,707	
The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2024 are as follows:

  September 30, 		Principal			Interest			Total		
2025	$	385,000	$	858,338	$	1,243,338	
2026	400,000	845,788	1,245,788	
2027	415,000	831,256	1,246,256	
2028	430,000	816,175	1,246,175	
2029	450,000	799,869	1,249,869	
2030-2034	2,520,000	3,718,062	6,238,062	
2035-2039	3,130,000	3,130,556	6,260,556	
2040-2044	3,895,000	2,376,263	6,271,263	
2045-2049	4,905,000	1,388,856	6,293,856	
2050-2052		2,825,000 		249,744 		3,074,744 	
	 $ 19,355,000 	 $ 15,014,907 	 $	34,369,907 	

NOTE G – LONG-TERM LIABILITIES (CONTINUED)

The scheduled payments for years September 30, 2024 are as follows:

  September 30, 		Principal			Interest			Total		
2025	$	42,707	$	22,558	$	65,265	
2026	49,083	16,182	65,265	
2027	44,178	9,133	53,311	
2028	32,410	4,171	36,581	
2029		11,844 		344 		12,188 	
	 $	180,222 	 $	52,388 	 $	232,610 	

NOTE H – DEVELOPER TRANSACTIONS

The Developer has agreed to fund the general operations of the District. In connection with that agreement, Developer contributions to the general fund were $16,756, which includes a receivable of $3,132 as of September 30, 2024. See Note F for other Developer transactions.

The Developer owns a portion of land within the District; therefore, assessment revenues in the debt service funds include the assessments levied on those lots owned by the Developer.

NOTE I - 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 K - 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 J – 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, 2024

 * BUDGET  	ACTUAL	

VARIANCE WITH FINAL BUDGET POSITIVE
  (NEGATIVE)	

REVENUES		
Developer contributions	$	-	$	16,756	$	16,756	
Special assessments	737,946		743,194		5,248	
Miscellaneous revenue	-		250		250	
Investment earnings	-		71		71	
TOTAL REVENUES	737,946		760,271		22,325	

EXPENDITURES
Current
General government	163,487		130,861		32,626	
Physical environment	299,838		321,544		(21,706)	
Culture and recreation	185,668		114,232		71,436	
Capital outlay	74,200		130,999		(56,799)	
Debt						
Principal	-		31,252		(31,252)	
Interest	-		21,821		(21,821)	
TOTAL EXPENDITURES	723,193		750,709		(27,516)	

EXCESS OF REVENUES OVER						
(UNDER) EXPENDITURES	14,753		9,562		(5,191)	

OTHER FINANCING SOURCES (USES)						
Financed purchase - notes payable proceeds	-		130,999		130,999	
Transfer in (out)	(88,953)		(74,200)		14,753	
Carry forward surplus	74,200		-		(74,200)	
TOTAL OTHER FINANCING						
SOURCES (USES)	(14,753)		56,799		71,552	
EXCESS OF REVENUES OVER (UNDER) EXPENDITURES						
AND OTHER SOURCES (USES)	$	-		66,361		$	66,361	
FUND BALANCES						
Beginning of year			312,604			
End of year			$	378,965			

* 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 exceeded appropriations for the fiscal year ended September 30, 2024.

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

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, 2024 and for the year ended September 30, 2024, which collectively comprise the North Powerline Road Community Development District’s basic financial statements and have issued our report thereon dated June 19, 2025.

Report on 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

Report on 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 19, 2025

- 31 -

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 North Powerline Road Community Development District, Polk County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2024. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on 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. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.
We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.
In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2024.
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 19, 2025

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, 2024, and have issued our report thereon dated June 19, 2025.
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 19, 2025, 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.
Property Assessed Clean Energy (PACE) Programs
As required by Section 10.554(1)(i)6.a., Rules of the Auditor General, the District did not authorize a PACE program pursuant to Section 163.081 or Section 163.082, Florida Statutes, did not operate within the District’s geographical boundaries during the fiscal year under audit.
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 13.
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 $750,710.
Each construction project with a total cost of at least $65,000 approved by the District that is scheduled to begin on or after October 1 of the fiscal year being reported, together with the total expenditures for such project as $87,300.
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 $136 to $2,299 per residential unit.
The total amount of special assessments collected by or on behalf of the District as
$2,106,354.
The total amount of outstanding bonds issued by the District as $19,355,000.
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 19, 2025

Section IX

Section A

North Powerline Road Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2025 – September 30, 2026

 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 B

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 X

CLOSED SECURITY DISCUSSION

Section XI

Section C

Item will be provided under separate cover.

Section D

Section 1

North Powerline Road
Community Development District

Summary of Check Register

June 12, 2025 to July 7, 2025

Bank	Date	Check No.'s	Amount	

General Fund	

6/17/25	

925-927	$	

6,157.70	
	6/19/25	928-935	$	32,150.39	
	6/26/25	936	$	1,822.08	
	7/2/25	938-940	$	100,944.07	
		 $	141,074.24 	
Capital Reserve Fund	
6/20/25	
2-3	$	
17,426.50	
		$	17,426.50	
		Total Amount	$	158,500.74	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/09/25	PAGE	1
*** CHECK DATES 06/12/2025 - 07/07/2025 ***	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	#
6/17/25 00043	6/11/25 6971-06- 202506 310-51300-31200	*	450.00
SPECIAL ASSESS BOND S2022
AMTEC	450.00 000925
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/17/25 00064	5/31/25 00071443 202505 310-51300-48000	*	296.98
NOT OF BOS MEET-05.21.25
GANNETT FLORIDA LOCALIQ	296.98 000926
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/17/25 00032	3/19/25 11719	202502 310-51300-49100	*	1,413.31
BOUNDARY AMENDMENT FEE #5
3/19/25 11719	202502 310-51300-49100	*	2,182.91
BOUNDARY AMENDMENT FEE #5
4/12/25 11978	202503 310-51300-49100	*	713.10
BOUNDARY AMENDMENT FEE #5
4/12/25 11978	202503 310-51300-49100	*	1,101.40
BOUNDARY AMENDMENT FEE #5
KILINSKI VAN WYK PLLC	5,410.72 000927
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/25 00051	5/23/25 15106	202505 330-57200-48200	*	1,000.00
CLEANING SVCS-MAY25
CSS CLEAN STAR SERVICES CENTRAL FL	1,000.00 000928
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/25 00060	6/05/25 112792	202506 330-57200-48000	*	285.00
ACCESS/CAMER LABOR UPDATE
CURRENT DEMANDS ELECTRICAL	285.00 000929

6/19/25 00006	3/31/25	
	3/31/25	
	4/30/25	
	6/01/25	
	6/01/25	
	6/01/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
180	202503 320-53800-49000	*	5,253.51
PHASE 2 PARKING SIGNAGE
181	202503 320-53800-48000	*	806.90
INSTALL NEW STREET BLADES
184	202504 320-53800-48000	*	150.00
ENTRY LIGHT TROUBLESHOOT
185	202506 320-53800-34000	*	1,666.67
FIELD MANAGEMENT-JUN25
185	202506 320-53800-49000	*	3.75
STAPLES-PRINT OUT BOS
185	202506 320-53800-49000	*	36.71
STAPLES-POOL CLOSURE SIGN
6/01/25 186	202506 310-51300-34000	*	3,750.00
MANAGEMENT FEES-JUN25
6/01/25 186	202506 310-51300-35200	*	110.25
WEBSITE ADMIN-JUN25
6/01/25 186	202506 310-51300-35100	*	165.42
INFORMATION TECH-JUN25
6/01/25 186	202506 310-51300-31300	*	500.00
DISSEMINATION SVCS-JUN25
NPRC NORTH POWER LI BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/09/25	PAGE	2
*** CHECK DATES 06/12/2025 - 07/07/2025 ***	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	#
6/01/25 186	202506 330-57200-48300	*	1,250.00
AMENITY ACCESS-JUN25
6/01/25 186	202506 310-51300-51000	*	3.85
OFFICE SUPPLIES-JUN25
6/01/25 186	202506 310-51300-42000	*	40.59
POSTAGE-JUN25
GOVERNMENTAL MANAGEMENT SERVICES-CF	13,737.65 000930
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/25 00032	6/12/25 12449	202505 310-51300-31500	*	1,106.50
ATTORNEY SVCS-MAY25
KILINSKI VAN WYK PLLC	1,106.50 000931
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/25 00034	6/01/25 18230	202506 320-53800-46200	*	5,835.84
DR LANDSCAPE MAINT-JUN25
6/01/25 18327	202506 320-53800-46200	*	3,820.42
HC LANDSCAPE MAINT-JUN25
6/10/25 18443	202506 320-53800-47300	*	83.96
REPLACED 2 BUBBLERS
PRINCE & SONS INC.	9,740.22 000932
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/25 00050	6/01/25 27582	202506 330-57200-48500	*	2,750.00
POOL MAINTENANCE-JUN25
RESORT POOL SERVICES	2,750.00 000933
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/25 00059	5/31/25 12179773 202505 330-57200-34500	*	2,613.02
SECURITY SVCS-MAY25
SECURITAS SECURITY SERVICES USA,INC	2,613.02 000934
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/25 00084	6/01/25 3833613	202506 320-53800-47000	*	918.00
POND MAINTENANCE-JUN25
TIGRIS AQUATIC SERVICES LLC	918.00 000935
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/26/25 00059	4/30/25 12142491 202504 330-57200-34500	*	1,822.08
SECURITY SVCS-APR25
SECURITAS SECURITY SERVICES USA,INC	1,822.08 000936
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/02/25 00087	7/01/25 07012025 202507 320-53800-49000	*	205.25
TOWING REIMBURSEMENT
DOMENICA ARAGUACHE	205.25 000937
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/02/25 00066	7/02/25 07022025 202507 300-15500-10000	*	3,048.12
DR PLAYGRND LEASE-AUG25
HEIDI BONNETT	3,048.12 000938
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/02/25 00063	7/03/25 07032025 202507 300-58100-10000	*	95,300.00
CAPITAL RESERVE TSFR FY25
NORTH POWERLINE ROAD CDD/CAPITAL	95,300.00 000939
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
NPRC NORTH POWER LI BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/09/25	PAGE	3
*** CHECK DATES 06/12/2025 - 07/07/2025 ***	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	#
7/02/25 00054	7/02/25 07022025 202507 300-15500-10000	*	2,390.70
PLAYGRND/FUR LEASE-AUG25
WHFS LLC	2,390.70 000940
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	141,074.24
TOTAL FOR REGISTER	141,074.24

NPRC NORTH POWER LI BOH

AP300R
*** CHECK DATES	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER
BANK C CAPITAL RESERVE		RUN	7/09/25	PAGE	1	
CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		AMOUNT	....CHECK.....
AMOUNT	#	
6/20/25 00001	5/28/25 2810	202505 600-53800-60000	*		4,126.50	

- - - - - - - -	COMPLETED FOUNTAIN REPLAC
LAKE PROS, LLC
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	
-	4,126.50 000002
- - - - - - - - - - - - - - -	
6/20/25 00002	5/22/25 27535	202505 600-53800-60000	*
RESORT POOL SERVICES		13,300.00
13,300.00 000003	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- - - - - - - - - - - - - - -	
	TOTAL FOR BANK C		17,426.50	
	TOTAL FOR REGISTER		17,426.50	

06/12/2025 - 07/07/2025 ***	N POWERLINE RD - CAP RESERVE

CHAIR LIFT REPLACEMENT

NPRC NORTH POWER LI BOH

Section 2

North Powerline Road
Community Development District

Unaudited Financial Reporting
June 30, 2025

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, 2025

	General		Capital Reserve		Debt Service		Capital Project		Total	
	Fund		Fund		Funds		Funds	Governmental Funds	
Assets:
Operating Account	

$	

184,719	

$	

-	

$	

-	

$	

-	

$	

184,719	
Capital Projects Account	$	-	$	-	$	-	$	785	$	785	
State Board of Administration	$	566,555	$	-	$	-	$	-	$	566,555	
Investments:
Capital Reserve - Money Market	
$	
-	
$	
135,123	
$	
-	
$	
-	
$	
135,123	
Series 2020
Reserve	
$	
-	
$	
-	
$	
355,933	
$	
-	
$	
355,933	
Revenue	$	-	$	-	$	326,613	$	-	$	326,613	
Prepayment	$	-	$	-	$	303	$	-	$	303	
Series 2022
Reserve	
$	
-	
$	
-	
$	
265,234	
$	
-	
$	
265,234	
Revenue	$	-	$	-	$	346,778	$	-	$	346,778	
Due from General Fund	$	-	$	-	$	6,402	$	-	$	6,402	
Prepaid Expenses	$	10,878	$	-	$	-	$	-	$	10,878	
Total Assets	$	762,152	$	135,123	$	1,301,264	$	785	$	2,199,324	
Liabilities:
Accounts Payable	

$	

40	

$	

-	

$	

-	

$	

-	

$	

40	
Due to Debt Service	$	6,402	$	-	$	-	$	-	$	6,402	
Due to Other	$	13,705	$	-	$	-	$	-	$	13,705	
Total Liabilites	$	20,148	$	-	$	-	$	0	$	20,148	
Fund Balance:
Nonspendable: Prepaid Items	

$	

10,878	

$	

-	

$	

-	

$	

-	

$	

10,878	
Restricted for:
Debt Service - Series 2020	
$	
-	
$	
-	
$	
686,511	
$	
-	
$	
686,511	
Debt Service - Series 2022	$	-	$	-	$	614,753	$	-	$	614,753	
Capital Projects - Series 2020	$	-	$	-	$	-	$	785	$	785	
Assigned for:
Capital Reserves	
$	
-	
$	
135,123	
$	
-	
$	
-	
$	
135,123	
Unassigned	$	731,127			$	-	$	-	$	731,127	
Total Fund Balances	$	742,005	$	135,123	$	1,301,264	$	785	$	2,179,176	
											
Total Liabilities & Fund Balance	$	762,152	$	135,123	$	1,301,264	$	785	$	2,199,324	

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/25	Thru 06/30/25	Variance	

Revenues:		
Assessments - Tax Roll	$	771,872  $	771,872  $	774,719	$	2,847	
Assessments - Direct Bill	$	115,155  $	115,155  $	86,366	$	(28,789)	
Boundary Amendment Contributions	$	-  $	-	$	19,274	$	19,274	
Interest	$	-  $	-	$	6,608	$	6,608	
Miscellaneous	$	-  $	-	$	90	$	90	
Total Revenues	$	887,027	$	887,027	$	887,057	$	30	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	9,000	$	5,000	$	4,000	
Employer FICA Expense	$	-	$	-	$	230	$	(230)	
Engineering	$	17,500	$	13,125	$	2,240	$	10,885	
Attorney	$	30,000	$	22,500	$	16,670	$	5,830	
Annual Audit	$	5,600	$	-	$	-	$	-	
Assessment Administration	$	8,500	$	8,500	$	8,500	$	-	
Arbitrage	$	2,250	$	900	$	900	$	-	
Dissemination	$	9,000	$	6,750	$	4,500	$	2,250	
Trustee Fees	$	20,205	$	4,041	$	4,041	$	-	
Management Fees	$	45,000	$	33,750	$	33,750	$	-	
Information Technology	$	1,985	$	1,488	$	1,489	$	(0)	
Website Maintenance	$	1,323	$	992	$	992	$	-	
Postage & Delivery	$	1,000	$	750	$	923	$	(173)	
Insurance	$	8,840	$	8,840	$	6,631	$	2,209	
Copies	$	500	$	375	$	125	$	250	
Legal Advertising	$	10,000	$	7,500	$	3,767	$	3,733	
Other Current Charges	$	2,500	$	1,875	$	391	$	1,484	
Boundary Amendment Expenses	$	-	$	-	$	19,274	$	(19,274)	
Office Supplies	$	250	$	188	$	21	$	167	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative	$	176,627	$	120,748	$	109,618	$	11,131	

Operations & Maintenance					
Field Expenditures
Property Insurance	

$	27,500	

$	27,500	

$	21,530	

$	5,970	
Field Management	$	20,000	$	15,000	$	15,000	$	-	
Landscape Maintenance	$	160,000	$	120,000	$	88,126	$	31,874	
Landscape Replacement	$	25,000	$	18,750	$	1,396	$	17,354	
Lake Maintenance	$	15,204	$	11,403	$	10,117	$	1,286	
Fountain Maintenance	$	1,800	$	1,350	$	-	$	1,350	
Streetlights	$	112,000	$	84,000	$	115,989	$	(31,989)	
Electric	$	9,000	$	6,750	$	2,631	$	4,119	
Water & Sewer	$	2,400	$	1,800	$	81	$	1,719	
Sidewalk & Asphalt Maintenance	$	2,500	$	1,875	$	-	$	1,875	
Irrigation Repairs	$	5,000	$	3,750	$	1,581	$	2,169	
General Repairs & Maintenance	$	20,000	$	15,000	$	7,070	$	7,930	
Contingency	$	7,500	$	7,500	$	16,540	$	(9,040)	
Subtotal Field Expenditures	$	407,904	$	314,678	$	280,061	$	34,617	

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/25	Thru 06/30/25	Variance	

Amenity Expenditures		
Amenity - Electric	$	18,000	$	13,500  $	8,182	$	5,318	
Amenity - Water	$	4,000	$	3,000  $	2,546	$	454	
Playground Lease	$	53,688	$	40,266  $	43,511	$	(3,244)	
Internet	$	2,000	$	1,500  $	1,218	$	282	
Pest Control	$	648	$	486  $	360	$	126	
Janitorial Services	$	14,060	$	10,545  $	7,652	$	2,893	
Security Services	$	34,000	$	25,500  $	17,648	$	7,852	
Pool Maintenance	$	33,300	$	24,975  $	25,480	$	(505)	
Amenity Access Management	$	15,000	$	11,250  $	11,250	$	-	
Amenity Repairs & Maintenance	$	12,500	$	9,375  $	4,636	$	4,739	
Hog Trap	$	5,000	$	3,750  $	-	$	3,750	
Holiday Decorations	$	7,500	$	7,500  $	7,500	$	-	
Contingency	$	7,500	$	5,625  $	4,354	$	1,271	
Subtotal Amenity Expenditures	$	207,196	$	157,272  $	134,338	$	22,934	
				
Total Operations & Maintenance	$	615,100	$	471,950  $	414,399	$	57,551	
				
Total Expenditures	$	791,727	$	592,699  $	524,017	$	68,682	

Other Financing Uses

Transfer Out - Capital Reserves	

$	95,300	

$	-	$	-	

$	-	
Total Other Financing Uses	$	95,300	$	-  $	-	$	-	
				
Total Expenditures & Other Financing Uses	$	887,027	$	592,699  $	524,017	$	68,682	
				
Net Change in Fund Balance	$	(0)	$	363,040		
				
Fund Balance - Beginning	$	-	$	378,964		
				
Fund Balance - Ending	$	(0)	$	742,005		

North Powerline Road
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2025

	Adopted	Prorated Budget	Actual		
	Budget	Thru 06/30/25	Thru 06/30/25	Variance	
Revenues					
Interest	$	2,000	$	2,000	$	4,460	$	2,460	
Total Revenues	$	2,000	$	2,000	$	4,460	$	2,460	

Expenditures:					
Chair Lift Replacement	$	10,500	$	10,500	$	13,300	$	(2,800)	
Fountain Replacement	$	13,500	$	8,253	$	8,253	$	-	
Playground Fence	$	10,000	$	-	$	-	$	-	
Contingency	$	1,000	$	-	$	-	$	-	
Total Expenditures	$	35,000	$	18,753	$	21,553	$	(2,800)	
					
Excess (Deficiency) of Revenues over Expenditures	$	(33,000)		$	(17,093)		

Other Financing Sources					
Transfer In - General Fund	$	95,300	$	-	$	-	$	-	
Total Other Financing Sources	$	95,300	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	62,300		$	(17,093)		
					
Fund Balance - Beginning	$	92,623		$	152,216		
					
Fund Balance - Ending	$	154,923		$	135,123		

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, 2025

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/25	Thru 06/30/25	Variance	

Revenues:		
Assessments - Tax Roll	$	712,525	$	712,525	$	715,148	$	2,623	
Interest	$	8,000	$	8,000	$	23,400	$	15,400	
Total Revenues	$	720,525	$	720,525	$738,548	$	18,023	

Expenditures:					
Interest - 11/1	$	222,391	$	222,391	$	222,391	$	-	
Principal - 5/1	$	270,000	$	270,000	$	270,000	$	-	
Interest - 5/1	$	222,391	$	222,391	$	222,391	$	-	
Total Expenditures	$	714,781	$	714,781	$	714,781	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	5,743		$	23,767		
					
Fund Balance - Beginning	$	305,857		$	662,744		
					
Fund Balance - Ending	$	311,600		$	686,511		

	Adopted	Prorated Budget	Actual		
	Budget	Thru 06/30/25	Thru 06/30/25	Variance	

Revenues:					
Assessments - On Roll	$	533,100	$	533,100	$	535,062	$	1,963	
Interest	$	30,000	$	30,000	$	19,696	$	(10,304)	
Total Revenues	$	563,100	$	563,100	$	554,759	$	(8,341)	

Expenditures:					
Interest - 11/1	$	206,778	$	206,778	$	206,778	$	-	
Principal - 5/1	$	115,000	$	115,000	$	115,000	$	-	
Interest - 5/1	$	206,778	$	206,778	$	206,778	$	-	
Total Expenditures	$	528,556	$	528,556	$	528,556	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	34,544		$	26,203		
					
Net Change in Fund Balance	$	34,544		$	26,203		
					
Fund Balance - Beginning	$	426,912		$	588,550		
					
Fund Balance - Ending	$	461,455		$	614,753		

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/25	Thru 06/30/25	Variance	

Revenues		
Developer Contributions	$	-	$	-	$	1,000	$	1,000	
Interest	$	-	$	-	$	2	$	2	
Total Revenues	$	-	$	-	$	1,002	$	1,002	

Expenditures:					
Capital Outlay - Phase 1	$	-	$	-	$	33	$	(33)	
Capital Outlay - Phase 2	$	-	$	-	$	422	$	(422)	
Admin Contingency	$	-	$	-	$	510	$	(510)	
Total Expenditures	$	-	$	-	$	965	$	(965)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	37		
					
Net Change in Fund Balance	$	-	$	37		
					
Fund Balance - Beginning	$	-	$	748		
					
Fund Balance - Ending	$	-	$	785		

	Adopted		Prorated Budget	Actual		
		Budget		Thru 06/30/25	Thru 06/30/25	Variance	
Revenues							
Developer Contributions	$		-	$		-	$	2,654	$	2,654	
Interest	$		-	$		-	$	1,272	$	1,272	
Total Revenues	$		-  $		-  $	3,926	$	3,926	

Expenditures:							
Capital Outlay - Phase 3	$		-	$		-	$	136,698	$	(136,698)	
Capital Outlay - Phase 4	$		-	$		-	$	134,288	$	(134,288)	
Total Expenditures	$		-  $		-  $	270,986	$	(270,986)	
							
Excess (Deficiency) of Revenues over Expenditures	$		-		$	(267,060)		
							
Fund Balance - Beginning	$		-		$	267,060		
							
Fund Balance - Ending	$		-		$	-		

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

Revenues:		
Assessments - Tax Roll	$	-	$	23,530	$	725,252	$	5,697	$	4,230	$	3,207	$	6,336	$	2,499	$	3,967	$	-	$	-	$	-	$	774,719	
Assessments - Direct Bill	$	-	$	-	$	-	$	57,578	$	-	$	-	$	28,789	$	-	$	-	$	-	$	-	$	-	$	86,366	
Boundary Amendment Contributions	$	-	$	-	$	-	$	6,883	$	-	$	2,481	$	-	$	9,911	$	-	$	-	$	-	$	-	$	19,274	
Interest	$	3	$	2	$	10	$	17	$	7	$	283	$	2,068	$	2,143	$	2,075	$	-	$	-	$	-	$	6,608	
Miscellaneous	$	-	$	-	$	60	$	-	$	-	$	-	$	30	$	-	$	-	$	-	$	-	$	-	$	90	
Total Revenues	$	3	$	23,533	$	725,322	$	70,174	$	4,237	$	5,970	$	37,223	$	14,553	$	6,042	$	-	$	-	$	-	$	887,057	

Expenditures:											
General & Administrative:											
Supervisor Fees	$	-	$	600	$	1,400	$	-	$	-	$	1,000	$	1,000	$	1,000	$	-	$	-  $	-  $	-  $	5,000	
Employer FICA Expense	$	-	$	-	$	-	$	-	$	-	$	77	$	77	$	77	$	-	$	-  $	-  $	-  $	230	
Engineering	$	640	$	768	$	470	$	363	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	2,240	
Attorney	$	637	$	2,302	$	2,524	$	522	$	2,247	$	2,754	$	4,577	$	1,107	$	-	$	-  $	-  $	-  $	16,670	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Assessment Administration	$	8,500	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	8,500	
Arbitrage	$	-	$	-	$	-	$	450	$	-	$	-	$	-	$	-	$	450	$	-  $	-  $	-  $	900	
Dissemination	$	750	$	750	$	750	$	750	$	750	$	750	$	750	$	500	$	(1,250)	$	-  $	-  $	-  $	4,500	
Trustee Fees	$	-	$	-	$	-	$	4,041	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	4,041	
Management Fees	$	3,750	$	3,750	$	3,750	$	3,750	$	3,750	$	3,750	$	3,750	$	3,750	$	3,750	$	-  $	-  $	-  $	33,750	
Information Technology	$	165	$	165	$	165	$	165	$	165	$	165	$	165	$	165	$	165	$	-  $	-  $	-  $	1,489	
Website Maintenance	$	110	$	110	$	110	$	110	$	110	$	110	$	110	$	110	$	110	$	-  $	-  $	-  $	992	
Postage & Delivery	$	50	$	11	$	67	$	329	$	102	$	141	$	88	$	93	$	41	$	-  $	-  $	-  $	923	
Insurance	$	6,631	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	6,631	
Printing & Binding	$	2	$	-	$	-	$	69	$	-	$	52	$	2	$	-	$	-	$	-  $	-  $	-  $	125	
Legal Advertising	$	-	$	1,019	$	-	$	-	$	-	$	-	$	2,452	$	297	$	-	$	-  $	-  $	-  $	3,767	
Other Current Charges	$	41	$	44	$	42	$	41	$	45	$	45	$	45	$	44	$	45	$	-  $	-  $	-  $	391	
Boundary Amendment Expenses	$	3,861	$	2,095	$	927	$	6,981	$	3,596	$	1,815	$	-	$	-	$	-	$	-  $	-  $	-  $	19,274	
Office Supplies	$	1	$	-	$	3	$	3	$	1	$	3	$	3	$	4	$	4	$	-  $	-  $	-  $	21	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	175	
Total General & Administrative	$	25,314	$	11,614	$	10,208	$	17,572	$	10,767	$	10,661	$	13,020	$	7,147	$	3,315	$	-  $	-  $	-  $	109,618	

Operations & Maintenance											
Field Expenditures
Property Insurance	

$	21,530	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-  $	-  $	-  $	21,530	
Field Management	$	1,667	$	1,667	$	1,667	$	1,667	$	1,667	$	1,667	$	1,667	$	1,667	$	1,667	$	-  $	-  $	-  $	15,000	
Landscape Maintenance	$	9,656	$	10,746	$	9,656	$	9,656	$	9,656	$	9,656	$	9,786	$	9,656	$	9,656	$	-  $	-  $	-  $	88,126	
Landscape Replacement	$	-	$	-	$	-	$	-	$	990	$	-	$	406	$	-	$	-	$	-  $	-  $	-  $	1,396	
Lake Maintenance	$	2,773	$	918	$	918	$	918	$	918	$	918	$	918	$	918	$	918	$	-  $	-  $	-  $	10,117	
Fountain Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Streetlights	$	13,074	$	13,074	$	13,074	$	13,074	$	12,735	$	12,729	$	12,611	$	12,810	$	12,810	$	-  $	-  $	-  $	115,989	
Electric	$	415	$	132	$	229	$	325	$	324	$	251	$	272	$	311	$	372	$	-  $	-  $	-  $	2,631	
Water & Sewer	$	17	$	17	$	17	$	17	$	-	$	12	$	-	$	-	$	-	$	-  $	-  $	-  $	81	
Sidewalk & Asphalt Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Irrigation Repairs	$	89	$	214	$	195	$	357	$	217	$	155	$	179	$	90	$	84	$	-  $	-  $	-  $	1,581	
General Repairs & Maintenance	$	400	$	1,637	$	2,338	$	1,229	$	509	$	807	$	150	$	-	$	-	$	-  $	-  $	-  $	7,070	
Contingency	$	-	$	-	$	545	$	-	$	7,700	$	5,254	$	2,947	$	54	$	40	$	-  $	-  $	-  $	16,540	
Subtotal Field Expenditures	$	49,621	$	28,405	$	28,639	$	27,244	$	34,715	$	31,448	$	28,935	$	25,506	$	25,547	$	-  $	-  $	-  $	280,061	

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	
Amenity Expenditures
Amenity - Electric	
$	1,681	
$	-	
$	990	
$	898	
$	655	
$	856	
$	975	
$	1,011	
$	1,117	
$	-  $	-  $	-  $	8,182	
Amenity - Water	$	218	$	200	$	229	$	260	$	444	$	343	$	287	$	273	$	293	$	-  $	-  $	-  $	2,546	
Playground Lease	$	5,439	$	5,439	$	5,439	$	5,439	$	5,439	$	5,439	$	5,439	$	5,439	$	-	$	-  $	-  $	-  $	43,511	
Internet	$	135	$	135	$	135	$	135	$	135	$	135	$	135	$	135	$	135	$	-  $	-  $	-  $	1,218	
Pest Control	$	40	$	40	$	40	$	40	$	40	$	40	$	40	$	40	$	40	$	-  $	-  $	-  $	360	
Janitorial Services	$	800	$	1,122	$	800	$	900	$	1,000	$	1,030	$	1,000	$	1,000	$	-	$	-  $	-  $	-  $	7,652	
Security Services	$	1,824	$	2,576	$	2,026	$	1,772	$	1,822	$	3,192	$	1,822	$	2,613	$	-	$	-  $	-  $	-  $	17,648	
Pool Maintenance	$	3,200	$	2,750	$	2,750	$	2,750	$	2,750	$	2,750	$	2,750	$	3,030	$	2,750	$	-  $	-  $	-  $	25,480	
Amenity Access Management	$	1,250	$	1,250	$	1,250	$	1,250	$	1,250	$	1,250	$	1,250	$	1,250	$	1,250	$	-  $	-  $	-  $	11,250	
Amenity Repairs & Maintenance	$	3,526	$	-	$	425	$	-	$	225	$	-	$	175	$	-	$	285	$	-  $	-  $	-  $	4,636	
Hog Trap	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Holiday Decorations	$	-	$	7,500	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	7,500	
Contingency	$	-	$	-	$	4,354	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	4,354	
Capital Outlay	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Subtotal Amenity Expenditures	$	18,113	$	21,013	$	18,438	$	13,444	$	13,760	$	15,036	$	13,873	$	14,791	$	5,870	$	-  $	-  $	-  $	134,338	
											
Total Operations & Maintenance	$	67,734	$	49,418	$	47,078	$	40,688	$	48,475	$	46,484	$	42,808	$	40,297	$	31,417	$	-  $	-  $	-  $	414,399	
											
Total Expenditures	$	93,049	$	61,032	$	57,286	$	58,260	$	59,241	$	57,145	$	55,828	$	47,444	$	34,732	$	-  $	-  $	-  $	524,017	

Other Financing Uses											
Transfer Out	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Total Other Financing Uses	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
											
Total Expenditures & Other Financing Uses	$	93,049	$	61,032	$	57,286	$	58,260	$	59,241	$	57,145	$	55,828	$	47,444	$	34,732	$	-  $	-  $	-  $	524,017	
											
Net Change in Fund Balance	$	(93,046)	$	(37,499)	$	668,036	$	11,914	$	(55,004)	$	(51,175)	$	(18,605)	$	(32,892)	$	(28,690)	$	-  $	-  $	-  $	363,040	

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)	
Less: Principal Payment - 05/01/25	($270,000)	
Current Bonds Outstanding	$11,625,000	

Series 2022, Special Assessment Revenue Bonds	
Maturity Date:	5/1/2052	
Reserve Fund Definition	Maximum Annual Debt Service	
Reserve Fund Requirement	$265,234	
Reserve Fund Balance	$265,234	
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)	
Less: Special Call - 08/01/24	($110,000)	
Less: Principal Payment - 05/01/25	($115,000)	
Current Bonds Outstanding	$7,345,000	

North Powerline Road CDD
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2025

ON ROLL ASSESSMENTS

Gross Assessments $ Net Assessments  $

829,975.76  $
771,877.46  $

766,155.52  $
712,524.63  $

573,225.66  $
533,099.86  $

2,169,356.94
2,017,501.95

38.26%	35.32%	26.42%	100.00%

Date	
Distribution	
Gross Amount	
Discount/Penalty	
Commission	
Interest	
Property Appraiser	
Net Receipts	
General Fund	
ries 2020 Debt Servi	
ries 2022 Debt Serv	
Total	

11/13/24	
10/21/24	
$1,664.64	
($57.29)	
($32.15)	
$0.00	
$0.00	
$1,575.20	
$602.65	
$556.32	
$416.23	
$1,575.20	
11/15/24	10/01-10/31/24	$2,637.85	($105.52)	($50.65)	$0.00	$0.00	$2,481.68	$949.47	$876.46	$655.75	$2,481.68	
11/19/24	11/01-11/07/24	$17,157.82	($686.30)	($329.43)	$0.00	$0.00	$16,142.09	$6,175.81	$5,700.93	$4,265.35	$16,142.09	
11/26/24	11/08-11/15/24	$43,902.71	($1,756.12)	($842.93)	$0.00	$0.00	$41,303.66	$15,802.40	$14,587.28	$10,913.98	$41,303.66	
12/06/24	11/16-11/26/24	$501,480.69	($20,059.68)	($9,628.42)	$0.00	$0.00	$471,792.59	$180,503.45	$166,623.80	$124,665.34	$471,792.59	
12/20/24	11/27-11/30/24	$1,351,951.98	($54,162.44)	($25,955.79)	$0.00	$0.00	$1,271,833.75	$486,591.75	$449,175.71	$336,066.29	$1,271,833.75	
12/27/24	12/01-12/15/24	$184,492.09	($7,245.90)	($3,544.92)	$0.00	$0.00	$173,701.27	$66,456.48	$61,346.38	$45,898.41	$173,701.27	
12/30/24	Inv#4652161	$0.00	$0.00	$0.00	$0.00	($13,393.81)	($13,393.81)	($5,124.35)	($4,730.31)	($3,539.15)	($13,393.81)	
12/30/24	Inv#4652162	$0.00	$0.00	$0.00	$0.00	($8,299.76)	($8,299.76)	($3,175.41)	($2,931.24)	($2,193.11)	($8,299.76)	
01/10/25	12/16-12/31/24	$15,649.19	($453.59)	($303.91)	$0.00	$0.00	$14,891.69	$5,697.43	$5,259.32	$3,934.94	$14,891.69	
02/03/25	10/01-12/31/24	$0.00	$0.00	$0.00	$3,081.02	$0.00	$3,081.02	$1,178.77	$1,088.13	$814.12	$3,081.02	
02/10/25	01/01-01/31/25	$10,910.15	($2,772.21)	($162.76)	$0.00	$0.00	$7,975.18	$3,051.23	$2,816.61	$2,107.34	$7,975.18	
03/07/25	02/01-02/28/25	$8,638.57	($86.35)	($171.04)	$0.00	$0.00	$8,381.18	$3,206.56	$2,960.00	$2,214.62	$8,381.18	
04/11/25	03/01-03/31/25	$16,843.23	$0.00	($336.86)	$0.00	$0.00	$16,506.37	$6,315.19	$5,829.58	$4,361.60	$16,506.37	
04/30/25	01/01-03/31/25	$0.00	$0.00	$0.00	$55.22	$0.00	$55.22	$21.13	$19.50	$14.59	$55.22	
05/09/25	04/01-04/30/25	$6,665.28	$0.00	($133.31)	$0.00	$0.00	$6,531.97	$2,499.07	$2,306.91	$1,725.99	$6,531.97	
06/13/25	05/01-05/31/25	$4,949.43	$0.00	($98.99)	$0.00	$0.00	$4,850.44	$1,855.73	$1,713.04	$1,281.67	$4,850.44	
06/23/25	06/02-06/02/25	$5,631.98	$0.00	($112.64)	$0.00	$0.00	$5,519.34	$2,111.65	$1,949.27	$1,458.42	$5,519.34	
	TOTAL	$	2,172,575.61	$	(87,385.40)	$	(41,703.80)	$	3,136.24	$	(21,693.57)	$ 2,024,929.08	$  774,719.01	$	715,147.69	$  535,062.38	$	2,024,929.08	

100%

Net Percent Collected

	0  Bal. Remaining to Collect 

DIRECT BILL ASSESSMENTS

Cassidy Holdings LLC 2025-01			
Net Assessments	
$	115,155.02	
Date Received	Due Date	Check Number	Net Assessed	Amount Received - GF	
1/29/25	10/1/24	2516/2517/2518	$	57,577.51	$	57,577.51	
3/28/25	2/1/25	2620/2621/2622	$	28,788.75	$	28,788.75	
	5/1/25		$	28,788.75	$	-	
			$	115,155.01	86,366.26