North Powerline Road Community Development District

Meeting Agenda July 22, 2026

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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 15, 2026
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 22, 2026 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 April 22, 2026 Board of Supervisors Meeting
Public Hearing
Public Hearing on the Adoption of the Fiscal Year 2026/2027 Budget
Consideration of Resolution 2026-09 Adopting the District’s Fiscal Year 2026/2027 Budget and Appropriating Funds
Consideration of Resolution 2026-10 Imposing Special Assessments and Certifying an Assessment Roll
Consideration of Resolution 2026-11 Rescinding Approval of Boundary Amendment
Consideration of Resolution 2026-12 Designation of a Regular Monthly Meeting Date, Time, and Location for Fiscal Year 2026/2027
Consideration of Proposal for Traffic Study (tabled from April 22, 2026 Board Meeting)
Ratification of Amended Pool Maintenance Services Agreement
Ratification of Hog Trapping Agreement
Presentation of Fiscal Year 2025 Audit Report
Goals and Objectives
Adoption of Fiscal Year 2027 Goals & Objectives
Review of Approved Fiscal Year 2026 Goals & Objectives and Authorizing Chair to Execute Final Form
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, April 22, 2026, at 10:12 a.m. at the Offices of PRIME Community Management, 375 Avenue A SE, Winter Haven, Florida.

Present and constituting a quorum:
Bobbie Shockley	Chairperson
Alexis Diaz	Vice Chairperson
Jessica Spencer	Assistant Secretary
Lindsey Roden	Assistant Secretary
Maurico Gatica	Assistant Secretary Also present were:
Jill Burns	District Manager, GMS
Savannah Hancock	District Counsel, Kilinski Van Wyk
Marshall Tindall	Field Manager, GMS

The following is a summary of the discussions and actions taken at the April 22, 2026, 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 10:12 a.m. and called the roll. Five Supervisors were present in person constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period (Public Comments are
limited to (3) minutes each)
Ms. Burns opened the public comment period. There were no members of public present at the meeting. There being no comments, the public comment period was closed.

THIRD ORDER OF BUSINESS	Approval of Minutes of the March 25, 2026
Board of Supervisors Meeting
Ms. Burns presented the minutes of the March 25, 2026 Board of Supervisors meeting and asked for any comments, corrections, or changes. There were no comments or corrections.

On MOTION by Ms. Shockley, seconded by Ms. Spencer, with all in favor, the Minutes of the March 25, 2026, Board of Supervisors Meeting, were approved.

FOURTH ORDER OF BUSINESS	Consideration of Resolution 2026-07 Approving
the Proposed Fiscal Year 2026/2027 Budget and Setting the Public Hearing on the Adoption of the Fiscal Year 2026/2027 Budget (Suggested Date: July 22, 2026)
Ms. Burns presented Resolution 2026-07. She noted the suggested date in this resolution is July 22, 2026 for the public hearing. She explained that this kicks off the budget process and sets their cap. They are required to approve a preliminary budget by June 15 of each year. They send a notice to the county at least 60 days prior to the public hearing date that they set, which is proposed to be July. At that time, they will adopt their actual budget. Ms. Burns reviewed the budget and noted that they are not proposing an assessment increase this year, so the budget does contemplate the assessment per unit staying the same. She explained that the admin portion is substantially the same. Most of the changes are in the field section.
Ms. Burns stated in the field expenses they were able to lower the property insurance line item by about $10,000, which is based on actual figures from the insurance carries. For landscape maintenance, they were able to lower this for the actual contract. They added a line for midge maintenance. They also increased the hog trapping because of the increase in activity in the community. For the amenity portion, the biggest change is janitorial, which is for an increased scope based on need for the community. They lowered the capital reserve transfer a little bit to offset the increase. She explained they will do a capital reserve study this year now that the community is built out. Phases five and six were removed from the budget and they are no longer going to be in the boundary of the District, so there are no future phases. She stated they lowered that this year pending that report that will be done and then next year they can adjust it. They are comfortable keeping the assessments the same this year while that study is done. She pointed out that these line items can change throughout the summer when they adopt the final budget. She concluded that this resolution is just setting their cap. She explained that they are not going to send a mail notice because they don’t have a proposed increase and that their assessment cannot go higher than what it is now, but they can adjust the numbers when they do the final budget.

On MOTION by Ms. Shockley, seconded by Ms. Spencer, with all in favor, Resolution 2026-07 Approving the Proposed Fiscal Year 2026-

2027 Budget and Setting the Public Hearing on the Adoption of the Fiscal Year 2026/2027 Budget on July 22, 2026, was approved.

FIFTH ORDER OF BUSINESS	Consideration of Proposal for Traffic Study
Ms. Burns presented the proposal for the traffic study. She noted this was discussed at a few meetings. She explained that there was a suggestion from the District engineer to wait six months at the time until the Powerline Road extension was nearing completion before the Board took this item into consideration. At that time, the Board provided direction to bring this up in April. She stated the proposal is $5,000 and it’s the traffic study to add the single stop sign. After discussion, the Board decided to table this item and bring it back to the July meeting for consideration.

SIXTH ORDER OF BUSINESS	Consideration of Resolution 2026-08 General
Election Resolution & Announcement of Qualifying Period
Ms. Burns presented Resolution 2026-08. She explained that they have already hit the threshold for turnover to residents. She stated they have two seats that are currently filled by residents in the community, and this November, at their next landowner election, there are two more seats that will transition to residents, which is Seat #1 and Seat #2. She noted the qualifying period is Monday, June 8 through Friday, June 12. She stated the residents who are interested in running for those seats can contact the Polk County Supervisor of Elections for information on how to qualify for those seats.

On MOTION by Ms. Shockley, seconded by Mr. Diaz, with all in favor, Resolution 2026-08 General Election Resolution & Announcement of Qualifying Period, was approved.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Hancock reminded everyone that Meredith is officially out on maternity leave. She asked that if anyone needs anything from her to please email herself, and copy in their paralegal, Amy. She noted that Meredith should be back later this summer. Other than that, she didn’t have anything else to report to the Board today.

Engineer
There being no comments, the next item followed.

Field Manager’s Report
Mr. Tindall reviewed the field manager’s report. For the contracted services, he stated the mowing and detailing services are currently being executed in full accordance with the contract, the site remains neat, all landscaping beds have been properly detailed, the vendor has completed an inventory of damaged plants from the winter freeze and has prepared a proposal for replacement to assist with planning and budgeting, spring annuals rotation is underway, approved sod was installed along northwest corner of Gina Lane, no issues have been noted from either pool or janitorial vendors, pond vendor is treating some algal blooms, and a proposal for quarterly fountain maintenance is included for review from LakePros. For the site items, he stated routine reviews have found some ponds are in need of maintenance and sod to help stabilize them and hogs are being monitored and a trap was set between Phases Two and Three. For the in progress items, he stated maintenance has started on some general work items, which includes the approved benches and well lights at the Tiny Flower entrance along with some traffic sign maintenance and minor fence repairs. Also included in the field manager report, he noted the bench was installed on the south side of Tiny Flower entry, bench installed on the north side of Tiny Flower entry, and approved sod installed adjacent CDD tract by 265 Gina Lane. He also provided a photo example of hog damage in Phase Three.

Consideration of Proposal for Installation of Bike Rack
Mr. Tindall presented a proposal for installation of bike rack. After discussion, Mr. Tindall is going to bring back more proposal options for the Board to consider. A cost breakdown of the concrete was requested as well.

Consideration of Proposal for Installation of Playground Rules Signage (Phases 1 & 4)
Mr. Tindall presented a proposal for installation of playground rules signage for Phases One and Four. The proposal total is $569.59.

On MOTION by Ms. Roden, seconded by Ms. Shockley, with all in favor, the Proposal for Installation of Playground Rules Signage (Phase 1 & 4), was approved.

Consideration of Proposal for Quarterly Fountain Maintenance
Mr. Tindall presented a proposal for quarterly fountain maintenance. The proposal quarterly investment total for four services per year is $165 per event.

On MOTION by Mr. Diaz, seconded by Ms. Shockley, with all in favor, the Proposal for Quarterly Fountain Maintenance, was approved.

Consideration of Proposals/Estimates to Replace Freeze-Damaged Plants
Deer Run
Horse Creek
Mr. Tindall presented proposals to replace freeze-damaged plants. After discussion, the Board decided to have the dead plants removed and bring this proposal back for Board consideration at a future meeting.

Consideration of Proposal/Estimate for Stormwater Ponds Grading Repairs & Sod Installation
Mr. Tindall presented a proposal for stormwater ponds grading repairs and sod installation.
Four Board members were in favor and one Board member opposed.

On MOTION by Ms. Spencer, seconded by Ms. Shockley, with Ms. Spencer, Ms. Shockley, Ms. Roden, and Mr. Gatica in favor and Mr. Diaz opposed, the Proposal/Estimate for Stormwater Ponds Grading Repairs & Sod Installation, was approved 4-1.

District Manager’s Report
Approval of Check Register
Ms. Burns stated the Check Register is in the packet for review. There were no comments, so the next item followed.

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

Balance Sheet & Income Statement
Ms. Burns stated the balance sheet, and income statement is through the month of March, and it is in the package for review. There were no comments, the next item followed.

Presentation of Number of Registered Voters – 950
Ms. Burns stated as of April 15 this year, the number of registered voters is 950. She explained that the only reason they do that is to track the threshold where they start turnover to residents. She

pointed out that they already tripped the threshold, so this isn’t particularly relevant, but they announce it after every April 15 anyway.

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

NINTH ORDER OF BUSINESS	Supervisors Requests and Audience Comments
Ms. Burns asked for Supervisor requests or audience comments.
A resident commented that the entrance landscaping does not need to be changed every season. He also asked why the annual budget is not disclosed to the landscapers, allowing them to adjust their services to fit the budget rather than dictating the prices. He added that this also goes for the concrete pad for the bike rack as well. He commented that the holiday lighting still didn’t meet expectations, so he suggested readdressing and possibly reducing it because it’s not worth the cost.

TENTH ORDER OF BUSINESS	Adjournment

On MOTION by Ms. Roden, seconded by Ms. Shockley, with all in favor the meeting was adjourned.

Secretary / Assistant Secretary	Chairman / Vice Chairman

Section IV

Section A

Section 1

RESOLUTION 2026-09

THE ANNUAL APPROPRIATION RESOLUTION OF THE NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026, AND ENDING SEPTEMBER 30, 2027; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the District Manager has, prior to June 15, 2026, submitted to the Board of Supervisors (“Board”) of the North Powerline Road Community Development District (“District”) proposed budget (“Proposed Budget”) for the Fiscal Year beginning October 1, 2026, and ending September 30, 2027 (“Fiscal Year 2027”), 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 (2) 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, 2027.”

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 two (2) years.

SECTION 2. APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2027, 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:
GENERAL FUND	$	 DEBT SERVICE FUND (SERIES 2020)	$	 DEBT SERVICE FUND (SERIES 2022)	$	 CAPITAL RESERVE FUND	$	
TOTAL ALL FUNDS	$	

SECTION 3. BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2027 or within sixty (60) days following the end of the Fiscal Year 2027 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 five (5) days after adoption and remain on the website for at least two (2) years.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 22nd DAY OF JULY 2026.

ATTEST:	NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:	 Its:	

Exhibit A:	Adopted Budget for Fiscal Year 2027

North Powerline Road
Community Development District

Proposed Budget
FY2027

Table of Contents

1-2	General Fund	

3-8	

General Fund Narrative	

9	

Capital Reserve Fund	

10	

Series 2020 Debt Service Fund	

11	

Series 2020 Amortization Schedule	

12	

Series 2022 Debt Service Fund	

13	

Series 2022 Amortization Schedule	

	Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2026	5/31/26	4 Months	9/30/26	FY2027	

Revenues						
Assessments - Roll	$	898,933	$	894,376	$	4,557	$	898,933	$	938,832	
Assessments - Direct	$	64,728	$	64,726	$	-	$	64,726	$	-	
Boundary Amendment Contributions	$	-	$	2,531	$	-	$	2,531	$	-	
Interest	$	-	$	15,467	$	1,289	$	16,756	$	8,378	
Total Revenues	$	963,661	$	977,100	$	5,846	$	982,946	$	947,210	

Expenditures						
Administrative
Supervisor Fees	
$	12,000	
$	6,200	
$	4,000	
$	10,200	
$	12,000	
Employer FICA Expense	$	918	$	474	$	306	$	780	$	918	
Engineering	$	15,000	$	2,291	$	5,000	$	7,291	$	15,000	
Attorney	$	30,000	$	19,242	$	10,000	$	29,242	$	30,000	
Annual Audit	$	4,150	$	4,150	$	-	$	4,150	$	4,250	
Assessment Administration	$	8,755	$	8,755	$	-	$	8,755	$	9,193	
Arbitrage	$	1,350	$	450	$	450	$	900	$	900	
Dissemination	$	7,180	$	4,120	$	2,060	$	6,180	$	6,489	
Trustee Fees	$	13,335	$	6,022	$	7,314	$	13,335	$	13,335	
Management Fees	$	47,500	$	31,667	$	15,833	$	47,500	$	49,875	
Information Technology	$	2,044	$	1,363	$	681	$	2,044	$	2,146	
Website Maintenance	$	1,363	$	909	$	454	$	1,363	$	1,431	
Postage & Delivery	$	1,300	$	742	$	800	$	1,542	$	2,500	
Insurance	$	7,626	$	7,460	$	-	$	7,460	$	8,206	
Copies	$	500	$	147	$	167	$	313	$	500	
Legal Advertising	$	5,000	$	2,017	$	1,667	$	3,683	$	5,000	
Other Current Charges	$	1,250	$	408	$	200	$	608	$	625	
Boundary Amendment Expenses	$	-	$	2,531	$	-	$	2,531	$	-	
Office Supplies	$	250	$	23	$	20	$	43	$	250	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	159,696	$	99,143	$	48,952	$	148,095	$	162,793	

	Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2026	5/31/26	4 Months	9/30/26	FY2027	

Operations & Maintenance						
Field Expenditures						
Property Insurance	$	24,760	$	14,941	$	-	$	14,941	$	14,194	
Field Management	$	20,600	$	13,733	$	6,867	$	20,600	$	21,630	
Landscape Maintenance	$	185,000	$	103,945	$	53,328	$	157,273	$	164,784	
Landscape Replacement	$	30,000	$	9,015	$	10,000	$	19,015	$	30,000	
Lake Maintenance	$	18,313	$	7,640	$	3,820	$	11,460	$	22,500	
Midge Maintenance	$	-	$	-	$	-	$	-	$	6,120	
Fountain Maintenance	$	1,872	$	165	$	624	$	789	$	1,000	
Streetlights	$	165,000	$	102,125	$	52,000	$	154,125	$	165,000	
Electric	$	9,900	$	3,869	$	1,660	$	5,529	$	6,000	
Water & Sewer	$	2,640	$	-	$	-	$	-	$	150	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	2,500	$	2,500	$	2,500	
Irrigation Repairs	$	7,500	$	2,718	$	2,500	$	5,218	$	7,500	
General Repairs & Maintenance	$	20,000	$	14,083	$	5,917	$	20,000	$	20,000	
Hog Trap	$	5,000	$	-	$	5,000	$	5,000	$	6,280	
Contingency	$	7,500	$	16,297	$	-	$	16,297	$	7,500	
Subtotal Field Expenditures	$	500,585	$	288,530	$	144,216	$	432,745	$	475,158	

Amenity Expenditures						
Amenity - Electric	$	15,000	$	7,254	$	5,400	$	12,654	$	15,000	
Amenity - Water	$	4,400	$	3,332	$	1,680	$	5,012	$	6,000	
Playground Lease	$	65,266	$	43,511	$	21,755	$	65,266	$	65,266	
Pool Furniture Repair/Replacement	$	8,000	$	-	$	8,000	$	8,000	$	8,000	
Internet	$	1,625	$	1,136	$	572	$	1,708	$	1,900	
Pest Control	$	1,120	$	320	$	160	$	480	$	2,360	
Janitorial Services	$	14,060	$	9,070	$	4,200	$	13,270	$	30,390	
Security Services	$	25,000	$	2,187	$	8,333	$	10,521	$	25,000	
Pool Maintenance	$	33,960	$	22,560	$	11,320	$	33,880	$	34,920	
Amenity Management	$	15,450	$	280	$	5,150	$	5,430	$	16,223	
Amenity Repairs & Maintenance	$	12,500	$	10,300	$	2,200	$	12,500	$	12,500	
Holiday Decorations	$	15,500	$	7,302	$	-	$	7,302	$	17,700	
Contingency	$	7,500	$	15,300	$	-	$	15,300	$	13,275	
Subtotal Amenity Expenditures	$	219,381	$	122,552	$	68,771	$	191,323	$	248,533	
						
Total Operations & Maintenance	$	719,965	$	411,082	$	212,986	$	624,068	$	723,691	

Other Expenditures						
Capital Reserves	$	84,000	$	84,000	$	-	$	84,000	$	60,725	
Total Other Expenditures	$	84,000	$	84,000	$	-	$	84,000	$	60,725	
						
Total Expenditures	$	963,661	$	594,225	$	261,939	$	856,163	$	947,210	
						
Excess Revenues/(Expenditures)	$	-	$	382,875	$	(256,093)	$	126,782	$	-	

Product	

ERU's	
Assessable Units	

ERU/Unit	

Net Total	
FY2027 Net Per Unit	
FY2027 Gross Per Unit	
FY2026 Gross Per Unit	FY2027
Increase/ (Decrease)	
Phase 1	295.00	295	1.00	$275,947.14	$935.41	$1,005.82	$1,005.82	$0.00	
Phase 2	271.00	271	1.00	$253,497.20	$935.41	$1,005.82	$1,005.82	$0.00	
Phase 3	8.00	8	1.00	$7,483.31	$935.41	$1,005.82	$1,005.82	$0.00	
Phase 3 - Townhomes	225.00	300	0.75	$210,468.16	$701.56	$754.37	$754.37	$0.00	
Phase 4 - Single Family	162.00	162	1.00	$151,537.07	$935.41	$1,005.82	$1,005.82	$0.00	
Phase 5 - Admin Only	42.65	312	0.14	$39,899.09	$127.88	$137.51	$79.69	$57.81	
	1003.65	1348		$938,831.97					

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.

Interest

Represents interest earnings from funds held in the District’s operating accounts.

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 compensation.

Engineering

Represents general engineering services provided by Absolute Engineering, Inc., including but not limited to attendance and preparation for monthly Board meetings, review of invoices, and support for various projects as directed by the Board of Supervisors and the District Manager.

Attorney

Represents general legal services provided by Kilinski Van Wyk PPLC, including but not limited to attendance and preparation for meetings, and the preparation and review of agreements, resolutions, and other legal matters 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

Represents the cost of contracting with American Municipal Tax-Exempt Compliance (AMTEC) to annually calculate the District’s arbitrage rebate liability on its Series 2020 Bonds and Series 2022 Bonds in accordance with federal requirements.

Dissemination

Represents costs associated with compliance with Securities and Exchange Commission (SEC) Rule 15c2-12(b)(5), including required reporting for the District’s Series 2020 and Series 2022 Bonds. These services are provided by Governmental Management Services – Central Florida, LLC.

Trustee Fees

The District will incur trustee costs related to the District’s outstanding bonds held with U.S. 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 associated 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, stationery, 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 costs associated with ongoing landscape maintenance within Phases 1–4 and the District’s amenity areas. These services are provided by Prince & Sons, Inc.

Landscape Replacement

Represents the estimated cost of replacing landscaping within the common areas of the District. The District has contracted with Prince & Sons, Inc. to provide these services.

Lake Maintenance

Represents the cost of contracting with Tigris Aquatic Services that maintain the lakes located within the District.

Midge Maintenance

Represents estimated costs for midge control and treatment services provided by Aquatic Weed Management within the District.

Fountain Maintenance

Represents estimated costs associated with fountain maintenance services provided by Lake Pros within the District.

Streetlights

Represents the cost of street lighting services provided by Duke Energy within the District boundaries.

Electric

Represents the cost of electric utility services provided by Duke Energy for common areas within the District.

Water & Sewer

Represents the cost of water and sewer utility services provided by the City of Davenport for common areas within 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. The District has contracted with Prince & Sons, Inc. to provide these services.

General Repairs & Maintenance

Represents estimated costs for general repairs and maintenance of the District’s common areas, including minor repairs and upkeep of District assets.

Hog Trap

Represents costs associated with hog trapping and prevention services provided by Swine Solutions within the District.

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 the cost of electric utility services provided by Duke Energy for common areas within the District’s amenity facilities.

Amenity – Water

Represents the cost of water and sewer utility services provided by the City of Davenport for common areas within the District’s amenity facilities.

Playground Lease

Represents costs associated with a leasing agreement with Heidi Bonnet & WHFS LLC for playground equipment within the District.

Pool Furniture Repair/Replacement

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

Internet

Represents internet service provided for the District’s amenity facilities from Frontier Internet.

Pest Control

Represents costs associated with pest control services for the District’s amenity facilities provided by Massey Services Inc.

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 costs associated with security services for the District’s facilities, including routine patrols, monitoring, and general oversight to enhance safety and security.

Pool Maintenance

Represents costs associated with routine cleaning, chemical treatment, and maintenance of the District’s swimming pool provided by Resort Pool Services.

Amenity Management

Represents costs associated with amenity management services, including resident access control, keycard issuance and troubleshooting, monitoring of amenity facilities, enforcement of amenity policies, and communication with residents.

Amenity Repairs & Maintenance

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

Holiday Decorations

Represents costs associated with holiday decorations within the District’s common areas.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any 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	FY2026	5/31/26	4 Months	9/30/26	FY2027	

Revenues						
Interest	$	2,973	$	5,677	$	1,892	$	7,569	$	3,785	
Carry Forward Surplus	$	220,909	$	232,488	$	-	$	232,488	$	323,058	
Total Revenues	$	223,882	$	238,165	$	1,892	$	240,058	$	326,842	

Expenditures						
Contingency	$	1,000	$	-	$	1,000	$	1,000	$	1,000	
Total Expenditures	$	1,000	$	-	$	1,000	$	1,000	$	1,000	

Other Financing Sources						
Transfer In/(Out)	$	84,000	$	84,000	$	-	$	84,000	$	60,725	
Total Other Sources/(Uses)	$	84,000	$	84,000	$	-	$	84,000	$	60,725	
						
Excess Revenues/(Expenditures)	$	306,882	$	322,165	$	892	$	323,058	$	386,568	

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

Description	Adopted Budget FY2026	Actuals Thru 5/31/26	Projected Next
4 Months	Total Thru 9/30/26	Proposed Budget FY2027	

Revenues						
Assessments	$	712,525	$	708,913	$	3,612	$	712,525	$	712,525	
Interest	$	15,600	$	19,316	$	6,439	$	25,754	$	12,877	
Carry Forward Surplus	$	338,378	$	339,278	$	-	$	339,278	$	364,863	
Total Revenues	$  1,066,503	$  1,067,506	$	10,051	$  1,077,557	$  1,090,265	

Expenditures						
Interest Expense - 11/1	$	218,847	$	218,847	$	-	$	218,847	$	214,550	
Principal Expense - 5/1	$	275,000	$	275,000	$	-	$	275,000	$	285,000	
Interest Expense - 5/1	$	218,847	$	218,847	$	-	$	218,847	$	214,550	
Total Expenditures	$	712,694	$	712,694	$	-	$	712,694	$	714,100	
						
Net Change in Fund Balance	$	353,809	$	354,813	$	10,051	$	364,863	$	376,165	

Interest Expense 11/1/27	 $	210,097 
Total	$	210,097

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	
									
11/01/26	$	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	
			$	11,350,000.00	$	6,608,400.06	$	18,452,246.94	

North Powerline Road Community Development District Proposed Budget
Series 2022 Debt Service Fund

Description	Adopted Budget FY2026	Actuals Thru 5/31/26	Projected Next
4 Months	Total Thru 9/30/26	Proposed Budget FY2027	

Revenues						
Assessments	$	533,100	$	530,397	$	2,702	$	533,100	$	533,100	
Interest	$	13,131	$	16,190	$	9,444	$	25,634	$	12,817	
Carry Forward Surplus	$	356,084	$	357,037	$	-	$	357,037	$	382,678	
Total Revenues	$	902,315	$	903,625	$	12,147	$	915,771	$	928,595	

Expenditures						
Interest Expense - 11/1	$	204,047	$	204,047	$	-	$	204,047	$	201,078	
Principal Expense - 5/1	$	125,000	$	125,000	$	-	$	125,000	$	130,000	
Interest Expense - 5/1	$	204,047	$	204,047	$	-	$	204,047	$	201,078	
Total Expenditures	$	533,094	$	533,094	$	-	$	533,094	$	532,156	
						
Net Change in Fund Balance	$	369,221	$	370,531	$	12,147	$	382,678	$	396,438	

Interest Expense - 11/1/27	 $	197,991 
Total	$	197,991

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			

North Powerline Road Community Development District Series 2022 Special Assessment Bonds Amortization Schedule

Date		Balance		Principal		Interest		Total	
									
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			
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	
			$	7,220,000.00	$	6,702,381.26	$	14,251,428.14	

Section 2

RESOLUTION 2026-10

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 2027; 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, 2026, and ending September 30, 2027 (“Fiscal Year 2027”), 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 2027; and

WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and

WHEREAS, it is in the best interests of the District to adopt the assessment roll (“Assessment Roll”) attached to this Resolution as Exhibit B, and to certify the portion of the Assessment Roll related to certain developed property (“Tax Roll Property”) to the County Tax Collector pursuant to the Uniform Method and to directly collect the portion of the Assessment Roll relating to the remaining property (“Direct Collect Property”), all as set forth in Exhibit B; and
WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll adopted herein, including that portion certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.

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

SECTION 1. BENEFIT & ALLOCATION FINDINGS. The provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands is shown in Exhibits A and B and is hereby found to be fair and reasonable.

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 170, 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District and in accordance with Exhibits A and B. The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution.
SECTION 3. COLLECTION AND ENFORCEMENT; PENALTIES; INTEREST.

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

Direct Bill Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Direct Collect Property shall be collected directly by the District in accordance with Florida law, as set forth in Exhibits A and B. Assessments directly collected by the District are due in

full on December 1, 2026; 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, 2026, 25% due no later than February 1, 2027 and 25% due no later than May 1, 2027. 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 2027, 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 22nd DAY OF JULY 2026.

ATTEST:	NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By:	 Its:	

Exhibit A:	Adopted Budget for Fiscal Year 2027
Exhibit B:	Assessment Roll (Uniform Method) Assessment Roll (Direct Collect)

North Powerline Road
Community Development District

Proposed Budget
FY2027

Table of Contents

1-2	General Fund	

3-8	

General Fund Narrative	

9	

Capital Reserve Fund	

10	

Series 2020 Debt Service Fund	

11	

Series 2020 Amortization Schedule	

12	

Series 2022 Debt Service Fund	

13	

Series 2022 Amortization Schedule	

	Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2026	5/31/26	4 Months	9/30/26	FY2027	

Revenues						
Assessments - Roll	$	898,933	$	894,376	$	4,557	$	898,933	$	938,832	
Assessments - Direct	$	64,728	$	64,726	$	-	$	64,726	$	-	
Boundary Amendment Contributions	$	-	$	2,531	$	-	$	2,531	$	-	
Interest	$	-	$	15,467	$	1,289	$	16,756	$	8,378	
Total Revenues	$	963,661	$	977,100	$	5,846	$	982,946	$	947,210	

Expenditures						
Administrative
Supervisor Fees	
$	12,000	
$	6,200	
$	4,000	
$	10,200	
$	12,000	
Employer FICA Expense	$	918	$	474	$	306	$	780	$	918	
Engineering	$	15,000	$	2,291	$	5,000	$	7,291	$	15,000	
Attorney	$	30,000	$	19,242	$	10,000	$	29,242	$	30,000	
Annual Audit	$	4,150	$	4,150	$	-	$	4,150	$	4,250	
Assessment Administration	$	8,755	$	8,755	$	-	$	8,755	$	9,193	
Arbitrage	$	1,350	$	450	$	450	$	900	$	900	
Dissemination	$	7,180	$	4,120	$	2,060	$	6,180	$	6,489	
Trustee Fees	$	13,335	$	6,022	$	7,314	$	13,335	$	13,335	
Management Fees	$	47,500	$	31,667	$	15,833	$	47,500	$	49,875	
Information Technology	$	2,044	$	1,363	$	681	$	2,044	$	2,146	
Website Maintenance	$	1,363	$	909	$	454	$	1,363	$	1,431	
Postage & Delivery	$	1,300	$	742	$	800	$	1,542	$	2,500	
Insurance	$	7,626	$	7,460	$	-	$	7,460	$	8,206	
Copies	$	500	$	147	$	167	$	313	$	500	
Legal Advertising	$	5,000	$	2,017	$	1,667	$	3,683	$	5,000	
Other Current Charges	$	1,250	$	408	$	200	$	608	$	625	
Boundary Amendment Expenses	$	-	$	2,531	$	-	$	2,531	$	-	
Office Supplies	$	250	$	23	$	20	$	43	$	250	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	159,696	$	99,143	$	48,952	$	148,095	$	162,793	

	Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2026	5/31/26	4 Months	9/30/26	FY2027	

Operations & Maintenance						
Field Expenditures						
Property Insurance	$	24,760	$	14,941	$	-	$	14,941	$	14,194	
Field Management	$	20,600	$	13,733	$	6,867	$	20,600	$	21,630	
Landscape Maintenance	$	185,000	$	103,945	$	53,328	$	157,273	$	164,784	
Landscape Replacement	$	30,000	$	9,015	$	10,000	$	19,015	$	30,000	
Lake Maintenance	$	18,313	$	7,640	$	3,820	$	11,460	$	22,500	
Midge Maintenance	$	-	$	-	$	-	$	-	$	6,120	
Fountain Maintenance	$	1,872	$	165	$	624	$	789	$	1,000	
Streetlights	$	165,000	$	102,125	$	52,000	$	154,125	$	165,000	
Electric	$	9,900	$	3,869	$	1,660	$	5,529	$	6,000	
Water & Sewer	$	2,640	$	-	$	-	$	-	$	150	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	2,500	$	2,500	$	2,500	
Irrigation Repairs	$	7,500	$	2,718	$	2,500	$	5,218	$	7,500	
General Repairs & Maintenance	$	20,000	$	14,083	$	5,917	$	20,000	$	20,000	
Hog Trap	$	5,000	$	-	$	5,000	$	5,000	$	6,280	
Contingency	$	7,500	$	16,297	$	-	$	16,297	$	7,500	
Subtotal Field Expenditures	$	500,585	$	288,530	$	144,216	$	432,745	$	475,158	

Amenity Expenditures						
Amenity - Electric	$	15,000	$	7,254	$	5,400	$	12,654	$	15,000	
Amenity - Water	$	4,400	$	3,332	$	1,680	$	5,012	$	6,000	
Playground Lease	$	65,266	$	43,511	$	21,755	$	65,266	$	65,266	
Pool Furniture Repair/Replacement	$	8,000	$	-	$	8,000	$	8,000	$	8,000	
Internet	$	1,625	$	1,136	$	572	$	1,708	$	1,900	
Pest Control	$	1,120	$	320	$	160	$	480	$	2,360	
Janitorial Services	$	14,060	$	9,070	$	4,200	$	13,270	$	30,390	
Security Services	$	25,000	$	2,187	$	8,333	$	10,521	$	25,000	
Pool Maintenance	$	33,960	$	22,560	$	11,320	$	33,880	$	34,920	
Amenity Management	$	15,450	$	280	$	5,150	$	5,430	$	16,223	
Amenity Repairs & Maintenance	$	12,500	$	10,300	$	2,200	$	12,500	$	12,500	
Holiday Decorations	$	15,500	$	7,302	$	-	$	7,302	$	17,700	
Contingency	$	7,500	$	15,300	$	-	$	15,300	$	13,275	
Subtotal Amenity Expenditures	$	219,381	$	122,552	$	68,771	$	191,323	$	248,533	
						
Total Operations & Maintenance	$	719,965	$	411,082	$	212,986	$	624,068	$	723,691	

Other Expenditures						
Capital Reserves	$	84,000	$	84,000	$	-	$	84,000	$	60,725	
Total Other Expenditures	$	84,000	$	84,000	$	-	$	84,000	$	60,725	
						
Total Expenditures	$	963,661	$	594,225	$	261,939	$	856,163	$	947,210	
						
Excess Revenues/(Expenditures)	$	-	$	382,875	$	(256,093)	$	126,782	$	-	

Product	

ERU's	
Assessable Units	

ERU/Unit	

Net Total	
FY2027 Net Per Unit	
FY2027 Gross Per Unit	
FY2026 Gross Per Unit	FY2027
Increase/ (Decrease)	
Phase 1	295.00	295	1.00	$275,947.14	$935.41	$1,005.82	$1,005.82	$0.00	
Phase 2	271.00	271	1.00	$253,497.20	$935.41	$1,005.82	$1,005.82	$0.00	
Phase 3	8.00	8	1.00	$7,483.31	$935.41	$1,005.82	$1,005.82	$0.00	
Phase 3 - Townhomes	225.00	300	0.75	$210,468.16	$701.56	$754.37	$754.37	$0.00	
Phase 4 - Single Family	162.00	162	1.00	$151,537.07	$935.41	$1,005.82	$1,005.82	$0.00	
Phase 5 - Admin Only	42.65	312	0.14	$39,899.09	$127.88	$137.51	$79.69	$57.81	
	1003.65	1348		$938,831.97					

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.

Interest

Represents interest earnings from funds held in the District’s operating accounts.

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 compensation.

Engineering

Represents general engineering services provided by Absolute Engineering, Inc., including but not limited to attendance and preparation for monthly Board meetings, review of invoices, and support for various projects as directed by the Board of Supervisors and the District Manager.

Attorney

Represents general legal services provided by Kilinski Van Wyk PPLC, including but not limited to attendance and preparation for meetings, and the preparation and review of agreements, resolutions, and other legal matters 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

Represents the cost of contracting with American Municipal Tax-Exempt Compliance (AMTEC) to annually calculate the District’s arbitrage rebate liability on its Series 2020 Bonds and Series 2022 Bonds in accordance with federal requirements.

Dissemination

Represents costs associated with compliance with Securities and Exchange Commission (SEC) Rule 15c2-12(b)(5), including required reporting for the District’s Series 2020 and Series 2022 Bonds. These services are provided by Governmental Management Services – Central Florida, LLC.

Trustee Fees

The District will incur trustee costs related to the District’s outstanding bonds held with U.S. 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 associated 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, stationery, 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 costs associated with ongoing landscape maintenance within Phases 1–4 and the District’s amenity areas. These services are provided by Prince & Sons, Inc.

Landscape Replacement

Represents the estimated cost of replacing landscaping within the common areas of the District. The District has contracted with Prince & Sons, Inc. to provide these services.

Lake Maintenance

Represents the cost of contracting with Tigris Aquatic Services that maintain the lakes located within the District.

Midge Maintenance

Represents estimated costs for midge control and treatment services provided by Aquatic Weed Management within the District.

Fountain Maintenance

Represents estimated costs associated with fountain maintenance services provided by Lake Pros within the District.

Streetlights

Represents the cost of street lighting services provided by Duke Energy within the District boundaries.

Electric

Represents the cost of electric utility services provided by Duke Energy for common areas within the District.

Water & Sewer

Represents the cost of water and sewer utility services provided by the City of Davenport for common areas within 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. The District has contracted with Prince & Sons, Inc. to provide these services.

General Repairs & Maintenance

Represents estimated costs for general repairs and maintenance of the District’s common areas, including minor repairs and upkeep of District assets.

Hog Trap

Represents costs associated with hog trapping and prevention services provided by Swine Solutions within the District.

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 the cost of electric utility services provided by Duke Energy for common areas within the District’s amenity facilities.

Amenity – Water

Represents the cost of water and sewer utility services provided by the City of Davenport for common areas within the District’s amenity facilities.

Playground Lease

Represents costs associated with a leasing agreement with Heidi Bonnet & WHFS LLC for playground equipment within the District.

Pool Furniture Repair/Replacement

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

Internet

Represents internet service provided for the District’s amenity facilities from Frontier Internet.

Pest Control

Represents costs associated with pest control services for the District’s amenity facilities provided by Massey Services Inc.

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 costs associated with security services for the District’s facilities, including routine patrols, monitoring, and general oversight to enhance safety and security.

Pool Maintenance

Represents costs associated with routine cleaning, chemical treatment, and maintenance of the District’s swimming pool provided by Resort Pool Services.

Amenity Management

Represents costs associated with amenity management services, including resident access control, keycard issuance and troubleshooting, monitoring of amenity facilities, enforcement of amenity policies, and communication with residents.

Amenity Repairs & Maintenance

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

Holiday Decorations

Represents costs associated with holiday decorations within the District’s common areas.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any 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	FY2026	5/31/26	4 Months	9/30/26	FY2027	

Revenues						
Interest	$	2,973	$	5,677	$	1,892	$	7,569	$	3,785	
Carry Forward Surplus	$	220,909	$	232,488	$	-	$	232,488	$	323,058	
Total Revenues	$	223,882	$	238,165	$	1,892	$	240,058	$	326,842	

Expenditures						
Contingency	$	1,000	$	-	$	1,000	$	1,000	$	1,000	
Total Expenditures	$	1,000	$	-	$	1,000	$	1,000	$	1,000	

Other Financing Sources						
Transfer In/(Out)	$	84,000	$	84,000	$	-	$	84,000	$	60,725	
Total Other Sources/(Uses)	$	84,000	$	84,000	$	-	$	84,000	$	60,725	
						
Excess Revenues/(Expenditures)	$	306,882	$	322,165	$	892	$	323,058	$	386,568	

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

Description	Adopted Budget FY2026	Actuals Thru 5/31/26	Projected Next
4 Months	Total Thru 9/30/26	Proposed Budget FY2027	

Revenues						
Assessments	$	712,525	$	708,913	$	3,612	$	712,525	$	712,525	
Interest	$	15,600	$	19,316	$	6,439	$	25,754	$	12,877	
Carry Forward Surplus	$	338,378	$	339,278	$	-	$	339,278	$	364,863	
Total Revenues	$  1,066,503	$  1,067,506	$	10,051	$  1,077,557	$  1,090,265	

Expenditures						
Interest Expense - 11/1	$	218,847	$	218,847	$	-	$	218,847	$	214,550	
Principal Expense - 5/1	$	275,000	$	275,000	$	-	$	275,000	$	285,000	
Interest Expense - 5/1	$	218,847	$	218,847	$	-	$	218,847	$	214,550	
Total Expenditures	$	712,694	$	712,694	$	-	$	712,694	$	714,100	
						
Net Change in Fund Balance	$	353,809	$	354,813	$	10,051	$	364,863	$	376,165	

Interest Expense 11/1/27	 $	210,097 
Total	$	210,097

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	
									
11/01/26	$	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	
			$	11,350,000.00	$	6,608,400.06	$	18,452,246.94	

North Powerline Road Community Development District Proposed Budget
Series 2022 Debt Service Fund

Description	Adopted Budget FY2026	Actuals Thru 5/31/26	Projected Next
4 Months	Total Thru 9/30/26	Proposed Budget FY2027	

Revenues						
Assessments	$	533,100	$	530,397	$	2,702	$	533,100	$	533,100	
Interest	$	13,131	$	16,190	$	9,444	$	25,634	$	12,817	
Carry Forward Surplus	$	356,084	$	357,037	$	-	$	357,037	$	382,678	
Total Revenues	$	902,315	$	903,625	$	12,147	$	915,771	$	928,595	

Expenditures						
Interest Expense - 11/1	$	204,047	$	204,047	$	-	$	204,047	$	201,078	
Principal Expense - 5/1	$	125,000	$	125,000	$	-	$	125,000	$	130,000	
Interest Expense - 5/1	$	204,047	$	204,047	$	-	$	204,047	$	201,078	
Total Expenditures	$	533,094	$	533,094	$	-	$	533,094	$	532,156	
						
Net Change in Fund Balance	$	369,221	$	370,531	$	12,147	$	382,678	$	396,438	

Interest Expense - 11/1/27	 $	197,991 
Total	$	197,991

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			

North Powerline Road Community Development District Series 2022 Special Assessment Bonds Amortization Schedule

Date		Balance		Principal		Interest		Total	
									
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			
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	
			$	7,220,000.00	$	6,702,381.26	$	14,251,428.14	

North Powerline Road CDD FY 27 Assessment Roll

PARCEL ID	Units	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	
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	

PARCEL ID	Units	O&M	Series 2020 Debt	Series 2022 Debt	Total	
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	
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	

PARCEL ID	Units	O&M	Series 2020 Debt	Series 2022 Debt	Total	
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	
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	

PARCEL ID	Units	O&M	Series 2020 Debt	Series 2022 Debt	Total	
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	
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	

PARCEL ID	Units	O&M	Series 2020 Debt	Series 2022 Debt	Total	
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	
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	

PARCEL ID	Units	O&M	Series 2020 Debt	Series 2022 Debt	Total	
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	
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	
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	

PARCEL ID	Units	O&M	Series 2020 Debt	Series 2022 Debt	Total	
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	
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	

PARCEL ID	Units	O&M	Series 2020 Debt	Series 2022 Debt	Total	
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	
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	

PARCEL ID	Units	O&M	Series 2020 Debt	Series 2022 Debt	Total	
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	
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	
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	

PARCEL ID	Units	O&M	Series 2020 Debt	Series 2022 Debt	Total	
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	
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	

PARCEL ID	Units	O&M	Series 2020 Debt	Series 2022 Debt	Total	
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	
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	

PARCEL ID	Units	O&M	Series 2020 Debt	Series 2022 Debt	Total	
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	
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	

PARCEL ID	Units	O&M	Series 2020 Debt	Series 2022 Debt	Total	
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	
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	

PARCEL ID	Units	O&M	Series 2020 Debt	Series 2022 Debt	Total	
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	
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	

PARCEL ID	Units	O&M	Series 2020 Debt	Series 2022 Debt	Total	
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	
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	

PARCEL ID	Units	O&M	Series 2020 Debt	Series 2022 Debt	Total	
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	
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	

PARCEL ID	Units	O&M	Series 2020 Debt	Series 2022 Debt	Total	
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	
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	
272710733520013010	1	$1,005.82		$1,774.19	$2,780.01	
272710733520013020	1	$1,005.82		$1,774.19	$2,780.01	

PARCEL ID	Units	O&M	Series 2020 Debt	Series 2022 Debt	Total	
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	
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	

PARCEL ID	Units	O&M	Series 2020 Debt	Series 2022 Debt	Total	
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						
272710733520018110						
272710733520018120						
272710733520018130						
272710733520018140						
272710733520018150						
272710733520018160						
272710733520018170						
272710733520018180						
272710733520018190						
272710733520018200						
272710733520018211						
272710733520018220						
272710733520018230						
272710733520018240						
272710733520018250						
272710733520018260						
272715739500010011						
272715739500010050						
272715739500030210						
272715739500030230						
272715739500030252						
272715740000000010						
Total Gross Onroll	1036	$966,594.52	$766,155.52	$573,225.66	$2,305,975.70	
						
Total Net Onroll		$898,932.90	$712,524.63	$533,099.86	$2,144,557.40	

Direct Billing	
Acres					
272710730000010901	3.91	$940.86			$940.86	
272710730000010904	0.54	$130.21			$130.21	
272710730000011202	6.05	$1,453.13			$1,453.13	
272710730000022200	4.95	$1,190.20			$1,190.20	
272710730000022700	9.90	$2,379.25			$2,379.25	
272715739500010011	19.13	$4,598.75			$4,598.75	
272715739500010050	9.81	$2,358.05			$2,358.05	
272715740000000010	24.58	$5,907.56			$5,907.56	
272702713000040310	9.61	$2,310.38			$2,310.38	
272702713000040170	9.69	$2,329.59			$2,329.59	
272702713000040190	9.66	$2,323.20			$2,323.20	

PARCEL ID	Units	O&M	Series 2020 Debt	Series 2022 Debt	Total	
272702713000040210	9.63	$2,315.07			$2,315.07	
272702713000040230	9.45	$2,271.78			$2,271.78	
272702713000040251	4.71	$1,132.99			$1,132.99	
272702713000040260	3.00	$721.15			$721.15	
272715739500030210	9.99	$2,401.23			$2,401.23	
272715739500030230	9.65	$2,320.67			$2,320.67	
272715739500030252	24.20	$5,818.16			$5,818.16	
Total Gross Direct	178.48	$42,902.25	$0.00	$0.00	$42,902.25	
						
Total Net Direct		$39,899.09	$0.00	$0.00	$40,328.11	
						
Total Gross Assessments		$1,009,496.77	$766,155.52	$573,225.66	$2,348,877.95	
						
Total Net Assessments		$938,831.99	$712,524.63	$533,099.86	$2,207,945.27	

Section V

RESOLUTION 2026-11

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT MAKING CERTAIN FINDINGS; RESCINDING RESOLUTION 2026-06; 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 in Polk County, Florida; and

WHEREAS, GLK Real Estate, LLC, a Florida limited liability company (“Developer”), was the primary developer of the lands located within the District; and
WHEREAS, on March 25, 2026, the District adopted Resolution 2026-06 authorizing a boundary amendment for the removal of certain lands from the District at the request of the Developer (“Boundary Amendment”) and the parties entered into a funding agreement regarding the same; and
WHEREAS, the Developer now wishes to withdraw its Boundary Amendment and requests the District rescind its approval and authorization included in Resolution 2026-06 as it relates to the Boundary Amendment; and

WHEREAS, in the event the Developer desires to re-initiate the Boundary Amendment, the Developer acknowledges it must come and present the request to the District again; and
WHEREAS, the District, after substantial review, has determined it is in the best interests of the District to rescind the authorization and approval for the Boundary Amendment, and therefore, the District desires to rescind Resolution 2026-06 and finds it has the right, power, and authority to do so.
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 District hereby rescinds its approval of the Boundary Amendment and, accordingly, repeals Resolution 2026-06, a copy of which is attached hereto and incorporated herein as Exhibit A.

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. All resolutions or parts thereof in conflict herewith are, to the extent of such conflict, superseded and repealed.

SECTION 5. This resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.
PASSED AND ADOPTED this 22nd day of July 2026.

ATTEST:	NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A: Resolution 2026-06

RESOLUTION 2026-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT DIRECTING THE CHAIRPERSON AND DISTRICT STAFF TO FILE A PETITION WITH THE POLK COUNTY BOARD OF COUNTY COMMISSIONERS REQUESTING THE ADOPTION OF AN ORDINANCE AMENDING THE DISTRICT’S BOUNDARIES, AND AUTHORIZING SUCH OTHER ACTIONS AS ARE NECESSARY IN FURTHERANCE OF THE BOUNDARY AMENDMENT PROCESS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, North Powerline Road Community Development District (“District”), is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes (“Act”), as established by Ordinance No. 18-036 enacted by the Board of County Commissioners of Polk County, Florida (the “County”), on June 5, 2018, as amended by Ordinance Nos. 20-028, 20-046, 22-001, 22-030, and 2023-055, enacted by the County on June
16, 2020, December 2, 2020, January 4, 2022, May 3, 2022, and September 5, 2023 (together, the “Ordinance”), and being situated within Polk County, Florida; and
WHEREAS, pursuant to the Act, the District is authorized to construct, acquire, operate and maintain infrastructure improvements and services; and

WHEREAS, the District presently consists of approximately 446.852 acres of land, more or less, as more fully described in the Ordinance; and
WHEREAS, the primary developer of the lands within the District (“Developer”), has approached the District and requested the District petition to amend its boundaries to remove land from within the District’s boundaries, as more particularly described in the attached Exhibit A (the “Contraction Parcels”); and
WHEREAS, the proposed boundary amendment is in the best interests of the District and the area of land within the proposed amended boundaries of the District will continue to be of sufficient size, sufficiently compact, and sufficiently contiguous to be developable as one functionally related community; and

WHEREAS, for the area of land that will lie in the amended boundaries of the District, the District continues to be the best alternative available for delivering community development services and facilities; and

WHEREAS, removal of the Contraction Parcels in Exhibit A from the District is not inconsistent with either the State or local comprehensive plans; and

WHEREAS, the area of land that will lie in the amended boundaries of the District continues to be amenable to separate special district government; and

WHEREAS, in order to seek a boundary amendment pursuant to Chapter 190, Florida Statutes, the District desires to authorize District staff, including but not limited to legal, engineering, and managerial staff, to provide such services as are necessary throughout the pendency of the boundary amendment process; and

WHEREAS, the retention of any necessary consultants and the work to be performed by District staff may require the expenditure of certain fees, costs, and other expenses by the District as authorized by the District’s Board of Supervisors (“Board”); and

WHEREAS, the District desires to petition to amend its boundaries in accordance with the procedures and processes described in Chapter 190, Florida Statutes, which processes include the preparation of a petition to the County, and such other actions as are necessary in furtherance of the boundary amendment process.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The recitals stated above are true and correct and by this reference are incorporated into and form a material part of this Resolution.
SECTION 2. The Board hereby directs the Chairperson and District staff to proceed in an expeditious manner with the preparation and filing of a petition and related materials with the County, to seek the amendment of the District’s boundaries to remove the lands depicted in Exhibit A, pursuant to Chapter 190, Florida Statutes, and authorizes the prosecution of the procedural requirements detailed in Chapter 190, Florida Statutes, for the amendment of the District’s boundaries.
SECTION 3. The Board hereby authorizes the District Chairperson, District Manager and District Counsel to act as agents of the District with regard to any and all matters pertaining to the petition to the County to amend the boundaries of the District.

SECTION 4. This Resolution shall become effective upon its passage.

{Signature Page Follows}

PASSED AND ADOPTED this 25th day of March 2025.

Secretary/Assistant Secretary

ATTEST:	NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT

Chairperson, Board of Supervisors
Exhibit A:	Description of Contraction Parcels

Exhibit A:
Description of Contraction Parcels

Section VI

RESOLUTION 2026-12

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT SETTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2027; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, 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 the 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 of Supervisors desires to adopt an annual meeting schedule for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“Fiscal Year 2027”), 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 2027 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 22nd day of July 2026.

ATTEST:	NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors
Exhibit A: Fiscal Year 2027 Annual Meeting Schedule

EXHIBIT A:
NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT NOTICE OF MEETINGS FOR FISCAL YEAR 2027
The Board of Supervisors (“Board”) of the North Powerline Road Community Development District (“District”) will hold their regular meetings for Fiscal Year 2027 at Prime Community Management, 375 Avenue A Southeast, Winter Haven, Florida 33880, at 11:00 a.m. on the following dates, unless otherwise indicated as follows:
October 28, 2026
November 18, 2026
December 16, 2026
January 27, 2027
February 24, 2027
March 24, 2027
April 28, 2027
May 26, 2027
June 23, 2027
July 28, 2027
August 25, 2027
September 22, 2027

The meetings will be conducted in accordance with the provisions of Florida law for community development districts and will be open to the public. The meetings may be continued in progress without additional notice to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for the meetings may be obtained by contacting the office of the District Manager c/o Governmental Management Services - Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801; Phone: (407) 841-5524 (“District Manager’s Office”).
There may be occasions when one or more Board supervisors or staff will participate by speaker telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at any 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 Manager’s Office.

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

District Manager

Section VII

CONTRACT FOR PROFESSIONAL SERVICES

TRAFFIC ENGINEERING DEVELOPMENT SUPPORT

PROJECT:  TINY FLOWER & COOL SUMMER INTERSECTION | DAVENPORT (POLK COUNTY), FLORIDA

THIS AGREEMENT made and entered into this    day of 	, 2026 by and between RAYSOR TRANSPORTATION CONSULTING, LLC, hereinafter referred to as “ENGINEER”, and NORTH POWERLINE ROAD CDD, hereinafter referred to as “CLIENT”, is for the services described under this Agreement. This Agreement shall remain in effect until the referenced services are completed, unless sooner terminated or extended by mutual agreement in writing.

PROJECT DESCRIPTION

This AGREEMENT is for the performance of professional traffic engineering services in association with the intersection of Tiny Flower Road & Cool Summer Lane, located in Davenport (Polk County), Florida. Specifically, this AGREEMENT provides for the preparation of a traffic study for the subject intersection, consisting of evaluating traffic operating conditions and warrants for multi-way stop control.

SCOPE OF SERVICES

TASK 2.0:	TRAFFIC STUDY

ENGINEER shall perform a Traffic Study for the subject project, as generally outlined below.

Obtain traffic counts for the intersection of Tiny Flower Road & Cool Summer Lane for a one-day period.

Conduct intersection operational analyses in accordance with the Highway Capacity Manual.

Conduct a multi-way stop control warrant analysis in accordance with the Manual on Uniform Traffic Control Devices.

Identify recommendations based on the foregoing results.

Prepare a report to document the data, analysis, and findings.

TASK 2.0:	ADDITIONAL SERVICES

ENGINEER shall perform additional services not included in the above TASK, as requested and authorized by
CLIENT.

SCHEDULE

Completion of the services identified herein typically requires approximately 3 weeks from receipt of Notice to Proceed.

FEES

The compensation to be paid the ENGINEER for providing the services described herein shall be as follows:

TASK 1.0: TRAFFIC STUDY.................................................................................................................... $ 5,000  (LUMP SUM)
TASK 2.0: ADDITIONAL SERVICES	Time & Materials

RAYSOR Transportation Consulting
CONTRACT FOR PROFESSIONAL SERVICES [02/02/26]
TINY FLOWER & COOL SUMMER INTERSECTION | DAVENPORT (POLK COUNTY), FLORIDA PAGE 2 OF 2

TASK 2.0 services will be provided under this AGREEMENT on a time and materials basis pursuant to the attached "2026 Schedule of Hourly Rates", as requested and authorized by CLIENT. Invoices will be issued monthly based on services rendered, and are payable upon receipt. Any unpaid balance remaining 30 days after the issuance of a given invoice shall bear interest at the rate of 1.5% per month. CLIENT agrees to and shall pay to the ENGINEER all costs and expenses of collection including but not limited to attorney's fees and court costs. Such costs shall be added to the account and bear interest at the rate set forth.

IN WITNESS WHEREOF, this AGREEMENT is accepted on the date first above written, subject to the terms and conditions above stated; whereby execution of this AGREEMENT by both parties also constitutes the issuance of Notice to Proceed to ENGINEER by CLIENT.

RAYSOR TRANSPORTATION CONSULTING, LLC	FOR:  NORTH POWERLINE ROAD CDD
19046 Bruce B. Downs Boulevard, #308	219 E. Livingston Street
Tampa, Florida 33647 [ENB No. 27789]	Orlando, Florida 32801

SIGNED: 		SIGNED: 	

NAME: Michael D. Raysor, P.E.		NAME: 	

TITLE: President		TITLE: 	

DATE: February 2, 2026		DATE: 	

2026 SCHEDULE OF HOURLY RATES

TRAFFIC ENGINEERING DEVELOPMENT SUPPORT

RATE CATEGORY	HOURLY RATE

(1) Chief Engineer.	$	275.00	
(2) Principal Engineer	$	230.00	
(3) Senior Engineer	$	200.00	
(4) Engineer	$	170.00	
(5) Junior Engineer	$	140.00	
(6) Technician	$	110.00	
(7) Clerical.	$	80.00	

REIMBURSABLE CHARGES

Extraordinary expenses will be charged at cost times 1.05.
Mileage will be charged at $0.725 per mile.

CONDITIONS

Litigation services rates are twice (2x) the rates identified above, which are defined to include the following, without limitation: (a) court appearances, (b) mediation, (c) arbitration, (d) administrative hearings, (e) depositions, (f) preparation for the foregoing, and (g) any other services determined by our office to constitute litigation services; regardless of whether or not expert witness testimony is provided.

Court appearances, depositions, and administrative hearings will be charged for a minimum of four hours per day, regardless of actual appearance time.

“Local” travel time will be charged at the above hourly rates from our office (whether main or remote) to the given destination. “Non-local” travel time will be charged on a point-to-point basis.

The rates and fees described herein include all direct and indirect costs. Indirect costs include, but are not limited to, overhead, profit, and payroll taxes. The rates and fees also include normal operating expenses and overhead including, but not limited to photographs, photocopying costs, computer hardware/software expenses, research services and publication sources, office supplies and drawing materials, phone services, both local and long distance, office space, and letterhead/stationery. Extraordinary expenses are those expenses which are not common in the daily operation and/or preparation of the consulting services described herein, which include air travel, hotels and/or out-of-town restaurants and exhibits for court preparation, and are not included in the hourly fees listed above.

Section VIII

ADDENDUM TO POOL MAINTENANCE SERVICES AGREEMENT
(Temporary Fuel Surcharge)
This Addendum (“Addendum”) is made effective this 1st day of June 2026 (“Effective Date”), by and between:

North Powerline Road Community Development District, a local unit of
special-purpose government established pursuant to Chapter 190, Florida Statutes, whose mailing address is c/o Governmental Management Services – Central Florida, LLC, 219 East Livingston Street, Orlando, Florida 32801 (“District”); and

Roger James McDonnell d/b/a Resort Pool Services, whose mailing
address is 14525 Johns Lake Road, Clermont, Florida 34711 (“Contractor” and, with the District, “Parties”).

RECITALS
Whereas, the District and Contractor previously entered into that certain Agreement for Pool Maintenance Services, dated as of February 1, 2022, as amended (together with all amendments, “Agreement”), incorporated herein by this reference; and

WHEREAS, the District and Contractor desire to modify the Agreement to account for additional compensation for a temporary fuel surcharge, as set forth in Exhibit A, attached hereto and incorporated herein by reference; and

Whereas, pursuant to Section 19 of the Agreement, the Agreement may be amended by an instrument in writing executed by both Parties; and

Whereas, the District and Contractor now desire to amend the Agreement as described
herein.

Now, therefore, based upon good and valuable consideration and the mutual covenants of the Parties, the receipt and sufficiency of which are hereby acknowledged, the Parties agree as follows:

Recitals. The recitals stated above are true and correct and by this reference are incorporated herein and form a material part of this Addendum.

Temporary Fuel Surcharge.

Services, as that term is defined in the Agreement, rendered on or after the Effective Date of this Addendum shall be subject to a temporary fuel surcharge, as outlined in Exhibit A to this Addendum (“Surcharge”). The Surcharge will be in effect from the Effective Date through September 30, 2026.

The Surcharge must be shown as a separate line item on the invoices showing the compensation owed under the Agreement, plus the Surcharge,
1

and a total amount for each month. Contractor shall provide a screenshot of the AAA Florida Average Gas Prices as of the first day of each month, which will be compared to the rates set forth in Exhibit A to evidence the Surcharge.

AFFIRMATION OF THE AGREEMENT. The Agreement is hereby affirmed and continues to constitute a valid and binding agreement between the Parties. Except as described in Section 2 of this Addendum, nothing herein shall modify the rights and obligations of the Parties under the Agreement. All remaining provisions, including, but not limited to, the engagement of services, fees, costs, indemnification, and sovereign immunity provisions, remain in full effect and are fully enforceable.

AUTHORIZATION. The execution of this Addendum has been duly authorized by the appropriate body or official of the District and Contractor, both the District and Contractor have complied with all requirements of law, and both the District and Contractor have full power and authority to comply with the terms and provisions of this Addendum.

EXECUTION IN COUNTERPARTS. This Addendum may be executed in any number of counterparts, each of which when executed and delivered shall be an original; however, all such counterparts together shall constitute one and the same instrument.

EFFECTIVE DATE. This Addendum shall have an effective date as of the date first written above.

IN WITNESS WHEREOF, the Parties execute this Addendum the day and year first written
above.

NORTH POWERLINE ROAD COMMUNITY DEVELOPMEN:f DISTRICT

Chai�o�	

ROGER JAMES MCDONNELL D/8/A RESORT
�§�VJCES
�:::n�:��.,,..,d l	_
By:	Simon McDonnell
Its:	Manager	

Exhibit A: Fuel Surcharge Proposal

2

Exhibit A
Fuel Charge

3

Section IX

AGREEMENTBETWEEN NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT AND SWINE SOLUTIONS LLC

ANY AND ALL ILLEGAL ACTIVITY ON THE PROPERTY WILL BE REPORTED TO THE PROPERTY MANAGER ALONG WITH APPROPRIATE AUTHORITES.
We are fully licensed and inst1recl by the Stare of Ffmi:da to remove all mIisE1nce wrldllfe and hal/e tile Feral SWirie Transport LiceMe as well. We st1ive to prm'ide tile best savice at a reasonable cost. Our team harve all been bad::grmmd checkei:l. N'e'ier to have been convicted of a felony, or misdemeanor within ti,e last f1'!Je y-e1ns

Underno circumstance shall this comractbe supe:rseded by any othenemis or conditions otherthen staite<l agreement.
.Any al;termions or del/iation from ilie above specifications,inv,olving extra cost of material or labor wrll be-executec;t, and will become an ex.tnl cosL

By signing this contract, you acknow[edge the term ta be Momh to Month. If you ctmose to temiinate ttlis comract priono the month term, you wiU still be billed for the reinaining rnontfi there are no prorated fees. Upon termirnation of contract a 3Cklay written notice needs to be sent. All One-year or other oontracts will corn:int1e unle11s a norioe to em::I Service is submitted by signing this contract, you are agreeing to all terms and condmons.

By signing this contract, you provide authorization for Swirne Solutiolls LLC t<l set traps and Hun1 feral Hogs. Swine Solutiorns LLC amlhi:sagernts are authorized to settraps ashe sees fi1on me areas throughout the LBml withi11Boundaries of said propriety where hog damag1i may occur_

.Approved B'J: 	_

Respectfully Submitted By: 	Thmnas Sewel�---
Busiriess Proposal	5

ADDENDUM TO AGREEMENT BETWEEN NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT AND SWINE SOLUTIONS LLC

Agreement:	Agreement between North Powerline Road Community Development District and Swine Solutions LLC (“Agreement”)
Contractor:	Swine Solutions LLC (“Contractor”)
District:	North Powerline Road Community Development District (“District”)
Services:	Wild Hog Removal Services, as described in the Agreement (“Services”)
The following provisions govern the Agreement referenced above:

Effective Date; Term. The Agreement, as amended by this Addendum, (together, the “Agreement”) shall be deemed effective as of the date of execution (the “Effective Date”). The term of the Agreement shall be for thirty (30) days from the Effective Date. The term of the Agreement may be extended in a writing signed by both parties.

Duties.

Contractor agrees, as an independent contractor, to undertake the work described in the Agreement in a neat and professional manner reasonably acceptable to the District, in accordance with industry standards, and in accordance with all applicable federal, state, and local laws, regulations, and ordinances.

Contractor shall use reasonable care in performing the services and shall be responsible for any harm of any kind to persons or property resulting from Contractor’s actions or inactions.
All permits or licenses necessary for the Contractor to perform under the Agreement shall be obtained and paid for by the Contractor.
Insurance.
The Contractor, or any subcontractor performing the work described in the Agreement, shall maintain throughout the term of the Agreement the following insurance:
Workers’ Compensation Insurance in accordance with the laws of the
State of Florida.
Commercial General Liability Insurance covering the Contractor’s legal liability for bodily injuries, with limits of not less than $1,000,000 combined single limit bodily injury and property damage liability, including Independent Contractors Coverage for bodily injury and property damage in connection with subcontractors’ operation.
Automobile Liability Insurance for bodily injuries in limits of not less than
$1,000,000 combined single limit bodily injury and for property damage, providing coverage for any accident arising out of or resulting from the

operation, maintenance, or use by the Contractor of any owned, non-owned, or hired automobiles, trailers, or other equipment required to be licensed.
Contractor shall provide the District with a certificate naming the District and its respective officers, supervisors, agents, managers, counsel, engineers, staff and representatives as additional insureds on all policies above except for Workers’ Compensation. At no time shall Contractor be without insurance in the above amounts. No policy may be canceled during the term of the Agreement without at least thirty (30) days’ written notice to the District. Such insurance shall be considered primary and non-contributory with respect to the additional insureds, all such required insurance policies shall be endorsed to provide for a waiver of underwriter’s rights of subrogation in favor of the additional insureds, and a 30-Day Notice of Cancellation applies in favor of the additional insureds. Insurance coverage shall be from a reputable insurance carrier, licensed to conduct business in the State of Florida.

If the Contractor fails to have secured and maintained the required insurance, the District has the right (without any obligation to do so, however), to secure such required insurance in which event, the Contractor shall pay the cost for that required insurance and shall furnish, upon demand, all information that may be required in connection with the District’s obtaining the required insurance.

Compensation. In exchange for performing the work, the District agrees to pay the Contractor the not to exceed amount of One Thousand Six Hundred Fifty Dollars and No Cents ($1,650.00). The District also agrees to pay the Contractor a one-time lump sum payment in the not to exceed amount of Three Hundred Eighty-Five Dollars and No Cents ($385.00) per trap location. This compensation includes all labor necessary to complete the work as described in the Agreement and this Addendum. Compensation under the Agreement shall be paid by the District to Contractor in accordance with the Local Government Prompt Payment Act, as set forth in sections 218.70 et seq. of the Florida Statutes.

Limitations on Governmental Liability. Contractor further agrees that nothing in the Agreement between the parties shall constitute or be construed as a waiver of the District’s limitations on liability contained in section 768.28, Florida Statutes, or other statute.

Termination. The Agreement may be terminated immediately by the District for any or no reason. Contractor may terminate the Agreement upon ten (10) days’ written notice to the District for any or no reason, provided however that any termination by the Contractor shall only be effective after providing the District with a reasonable opportunity to cure any default. Contractor shall not be entitled to lost profits or any other damages of any kind resulting from any termination by the District.

Public Records. The Contractor understands and agrees that all documents of any kind provided to the District in connection with the Agreement may be public records, and, accordingly, the Contractor agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Contractor acknowledges that the designated public records custodian for the District is Jill Burns (“Public Records Custodian”). Among other requirements and to the extent applicable by law, the Contractor shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the Agreement’s term and following the contract term if the Contractor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the Agreement, transfer to the District, at no cost, all public records in Contractor’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by the Contractor, the Contractor shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO CONTRACTOR’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THE AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN	AT	(407)	841-5524, JBURNS@GMSCFL.COM, OR AT 219 EAST LIVINGSTON STREET, ORLANDO, FLORIDA 32801.
Assignment. Neither the District nor the Contractor may assign the Agreement or any monies to become due hereunder without the prior written approval of the other.

Liens and Claims. Notwithstanding any other language in the Agreement, the parties agree that lien rights are not available under Florida law because the District is a governmental entity. That said, the District represents that it has sufficient funds on hand to pay any amounts due pursuant to the terms of the Agreement and this Addendum.

Controlling Law and Venue. In the event that either party is required to enforce the Agreement, as amended by this Addendum, by court proceedings or otherwise, then the parties agree that the prevailing party shall be entitled to recover from the other all fees and costs incurred, including reasonable attorneys' fees and costs for trial, alternative

dispute resolution, or appellate proceedings. The Agreement, as amended, and the provisions contained in the Agreement and this Addendum shall be construed, interpreted, and controlled according to the laws of the State of Florida. Venue for any legal actions regarding the Agreement or this Addendum shall be Polk County, Florida.

E-Verify. The Contractor shall comply with and perform all applicable provisions of section 448.095, Florida Statutes. Accordingly, to the extent required by Florida Statute, Contractor shall register with and use the United States Department of Homeland Security’s E-Verify system to verify the work authorization status of all newly hired employees. The District may terminate the Agreement immediately for cause if there is a good faith belief that the Contractor has knowingly violated section 448.09(1), Florida Statutes. By entering into the Agreement, the Contractor represents that no public employer has terminated a contract with the Contractor under section 448.095(5)(c), Florida Statutes, within the year immediately preceding the date of the Agreement.

Scrutinized Companies Statement. In accordance with section 287.135, Florida Statutes, Contractor represents that in entering into the Agreement, neither it nor any of its officers, directors, executives, partners, shareholders, members, or agents is on the Scrutinized Companies with Activities in Sudan List, the Scrutinized Companies with Activities in Iran Terrorism Sectors List, or the Scrutinized Companies or Other Entities that Boycott Israel List created pursuant to sections 215.4725 and 215.473, Florida Statutes, and in the event such status changes, Contractor shall immediately notify the District. If Contractor is found to have submitted a false statement, has been placed on the Scrutinized Companies with Activities in Sudan List, the Scrutinized Companies with Activities in Iran Terrorism Sectors List, or has been engaged in business operations in Cuba or Syria, or is now or in the future on the Scrutinized Companies or Other Entities that Boycott Israel List, or engaged in a boycott of Israel, the District may immediately terminate the Agreement.

Anti-Human Trafficking Requirements. Contractor certifies, by acceptance of the Agreement, that neither it nor its principals utilize coercion for labor or services as defined in section 787.06, Florida Statutes. Contractor agrees to execute an affidavit in compliance with section 787.06(14), Florida Statutes.

Addendum Controls. The Agreement, as amended by this Addendum, shall constitute the final and complete expression of the agreement between the parties relating to the subject matter of the Agreement. To the extent any of the provisions of this Addendum are in conflict with the provisions of the Agreement, this Addendum controls.

[Signature page follows]

[Signature page to Addendum to Agreement between North Powerline Road Community Development District and Swine Solutions LLC]

SWINE SOLUTIONS LLC,
a Florida limited liability company

NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT

	

By: 	
Its: 	

By:  Bobbie Shockley	
Its:  Chairperson	

Date: 	

Date:

2026-06-23

Section X

NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS

September 30, 2025

NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS
September 30, 2025
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, 2025, 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, 2025, 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 201 • 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 May 27, 2026, 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 May 27, 2026 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
May 27, 2026

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, 2025. 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 liabilities District exceeded its assets at the close of the most recent fiscal year resulting in a net position deficit balance of ($242,996).
	The change in the District's total net position in comparison with the prior fiscal year was ($7,933,663), a decrease. 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, 2025, the District’s governmental funds reported combined ending fund balances of $2,008,184. A portion of fund balance is restricted for nonspendable prepaid items, debt service and future capital repairs and replacement, 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. All 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, liabilities exceeded assets 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

	2025		2024	
Current assets	$  2,059,027		$	2,096,679	
Capital assets	17,296,254		25,622,789	
Total assets	19,355,281		27,719,468	
Current liabilities	851,572		830,964	
Long-term liabilities	18,746,705		19,197,837	
Total liabilities	19,598,277		20,028,801	
Net position	
Net invested in capital assets	(1,899,534)		5,994,895	
Restricted for debt service	965,837		894,432	
Restricted for capital projects	233,276		422,375	
Unrestricted	457,425		378,965	
Total net position	$	(242,996)		$	7,690,667	
The District's net position decreased during the most recent fiscal year. The majority of the change represents the degree to which ongoing cost of operations exceeded program revenues.
Key elements of the District's change in net position are reflected in the following table:
Change in Net Position

2025	2024	
Program revenues	$ 2,241,910		$	3,378,420	
General revenues		11,652 		94,748 	
Total revenues		2,253,562 		3,473,168 	
Expenses	
General government	163,234		131,440	
Maintenance and operations	1,076,237		687,574	
Culture and recreation	140,647		114,232	
Conveyance of infrastructure	7,665,143		-	
Developer repayment	268,332		-	
Interest on long-term debt	873,632		897,927	
Total expenses	
  10,187,225 		
	1,831,173 	
Change in net position	(7,933,663)		1,641,995	
Net position - beginning of year		7,690,667 			6,048,672 	
Net position - end of year	$	(242,996)		$	7,690,667	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2025 was $10,187,225, which consisted conveyance of infrastructure, interest on long-term debt and costs associated with general expenditures and constructing and maintaining certain capital improvements of the District. The costs of the District’s activities were funded by developer contributions and assessments.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2025.

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

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

At September 30, 2025, the District had $17,296,254 invested in capital assets. More detailed information about the District’s capital assets is presented in the notes of the financial statements.
Capital Debt

At September 30, 2025, the District had $19,195,788 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 2026, 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, 2025

	GOVERNMENTAL
	ACTIVITIES		
ASSETS		
Cash and cash equivalents	$	412,921	
Investments	317,655	
Assessments receivable	5,439	
Prepaid items	8,133	
Restricted assets:
Investments	
1,314,879	
Capital assets:
Depreciable	
17,296,254	
TOTAL ASSETS	$	19,355,281	
LIABILITIES	
Accounts payable	$	50,843	
Accrued interest payable	351,646	
Bonds and notes payable, due within one year	449,083	
Bonds and notes payable, due in more than one year	18,746,705	
TOTAL LIABILITIES	19,598,277	
NET POSITION	
Net investment in capital assets	(1,899,534)	
Restricted for:
Debt service	
965,837	
Capital projects	233,276	
Unrestricted	457,425	
TOTAL NET POSITION	$	(242,996)	

STATEMENT OF ACTIVITIES
Year Ended September 30, 2025

	Net (Expense)	
	Revenues and	
	Changes in Net	
				Program Revenues			Position	
				Operating	Capital			
			Charges for	Grants and	Grants and		Governmental	
Functions/Programs	Expenses		Services	Contributions	Contributions		Activities	

Governmental activities								
General government	$	163,234		$	163,234	$	28,889	$	-		$	28,889	
Maintenance and operations	1,076,237		588,095	-	11,519		(476,623)	
Culture and recreation	140,647		140,647	-	-		-	
Conveyance of infrastructure	7,665,143		-	-	-		(7,665,143)	
Developer repayment	268,332		-	-	-		(268,332)	
Interest on long-term debt	873,632		1,253,602	55,924	-		435,894	
Total governmental activities	$ 10,187,225	$ 2,145,578	$	84,813	$	11,519	(7,945,315)	

General revenues:
Unrestricted investment earnings		11,412	
Miscellaneous income		240	
Total general revenues		11,652	
Change in net position		(7,933,663)	
Net position - October 1, 2024		7,690,667	
Net position - September 30, 2025	$	(242,996)	

BALANCE SHEET – GOVERNMENTAL FUNDS
September 30, 2025

	MAJOR FUNDS		TOTAL

ASSETS

GENERAL

DEBT SERVICE

CAPITAL PROJECTS

GOVERNMENTAL FUNDS

Cash and cash equivalents	$  180,433		$	-		$	232,488		$	412,921	
Investments	317,655		1,314,091		788		1,632,534	
Assessments receivable	2,081		3,358		-		5,439	
Due from other funds	-		34		-		34	
Prepaid items	8,133		-		-		8,133	
TOTAL ASSETS	$  508,302		$ 1,317,483		$	233,276		$	2,059,061	

LIABILITIES AND FUND BALANCES

LIABILITIES
Accounts payable

$	50,843	$	-	$	-	$

50,843

Due to other funds	34	-	-	34
TOTAL LIABILITIES	50,877	-	-	50,877

FUND BALANCES
Nonspendable:
Prepaid items	8,133	-	-	8,133	
Restricted for:					
Debt service	-	1,317,483	-	1,317,483	
Capital projects	-	-	233,276	233,276	
Unassigned	449,292	-	-	449,292	
TOTAL FUND BALANCES	457,425		1,317,483		233,276		2,008,184	
TOTAL LIABILITIES AND
FUND BALANCES	$  508,302		
$ 1,317,483		
$	233,276		
$	2,059,061	

RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES
September 30, 2025

Total Governmental Fund Balances in the Balance Sheet	$	2,008,184

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	18,673,035
Less accumulated depreciation	(1,376,781)
Certain liabilities are not due and payable in the current period and therefore are not reported in the funds:
Accrued interest payable	(351,646)
Original issue premium	(88,273)
Governmental bonds payable	(19,107,515)

Net Position of Governmental Activities	$	(242,996)

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS
Year Ended September 30, 2025

	MAJOR FUNDS				TOTAL	
			DEBT	CAPITAL	GOVERNMENTAL	
	GENERAL	SERVICE	PROJECTS		FUNDS	
REVENUES									
Developer contributions	$	28,889	$	-	$	3,717	$	32,606	
Assessments		891,976	1,253,602		-		2,145,578	
Miscellaneous revenue		240	-		-		240	
Investment earnings		11,412	55,924		7,802		75,138	
TOTAL REVENUES		932,517	
1,309,526		11,519		2,253,562	
EXPENDITURES								
General government		162,724	-		510		163,234	
Maintenance and operations		390,120	-		24,725		414,845	
Culture and recreation		140,647	-		-		140,647	
Capital outlay		-	-		-		-	
Debt								
Principal		42,707	385,000		-		427,707	
Interest expense		22,558	858,337		-		880,895	
TOTAL EXPENDITURES		758,756	
1,243,337		25,235		2,027,328	
EXCESS REVENUES OVER								
(UNDER) EXPENDITURES		173,761	66,189		(13,716)		226,234	
OTHER SOURCES (USES)								
Transfers in (out)		(95,300)	-		95,300		-	
Developer repayment		-	-		(268,332)		(268,332)	
TOTAL OTHER SOURCES (USES)		(95,300)	-		(173,032)			(268,332)	
EXCESS REVENUES OVER								
(UNDER) EXPENDITURES								
AND OTHER SOURCES (USES)		78,461	66,189		(186,748)		(42,098)	
FUND BALANCE								
Beginning of year		378,964	1,251,294		420,024		2,050,282	
End of year	$	457,425	
$ 1,317,483	$	233,276	$	2,008,184	

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
Year Ended September 30, 2025

Net Change in Fund Balances - Total Governmental Funds	$	(42,098)

Amount reported for governmental activities in the Statement of Activities are different because:
Conveyances of infrastructure improvements to other governments previously capitalized capital assets is recorded as an expense in
the Statement of Activities	(7,665,143)
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	427,707
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	(661,392) Change in accrued interest payable		5,214
Provision for amortization of bond premium	2,049

Change in Net Position of Governmental Activities	$ (7,933,663)

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. Two of 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 State Board of Administration’s (“SBA”) Local Government Surplus Funds Trust Fund (“Florida PRIME”) is a“2a-7 like” pool. A “2a-7 like” pool is an external investment pool that is not registered with the Securities and Exchange Commission (“SEC”) as an investment company, but nevertheless has a policy that it will, and does, operate in a manner consistent with the SEC’s Rule 2a-7 of the Investment Company Act of 1940, which comprises the rules governing money market funds. Thus, the pool operates essentially as a money market fund. The District has reported its investment in Florida PRIME at amortized cost for financial reporting purposes.
The District records all interest revenue related to investment activities in the respective funds and reports investments at fair value.
Prepaid Items
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.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Equity (continued)
Capital Assets (continued)

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.
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
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.
In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.
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.
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.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

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.

NOTE D – DEPOSITS AND INVESTMENTS (CONTINUED)

Investments

The District’s investments were held as follows at September 30, 2025:
Investment	Fair Value	Credit Risk		Maturities Money Market Mutual Funds - First			Weighted average of the

American Treasury Obligation CL Y

$	693,271

S&P AAAm	fund portfolio: 48 days

Money Market Mutual Funds - First						Weighted average of the American Government Obligation		621,608		S&P AAAm			fund portfolio: 45 days Investment in Local Government Surplus					Weighted average maturity Funds Trust Fund (Florida PRIME)	317,655	S&P AAAm				47 days
Total Investments	$ 1,632,534
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.

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;

NOTE D – DEPOSITS AND INVESTMENTS (CONTINUED)

Investments (continued)
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.

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. For external investment pools that qualify to be measured at amortized cost, the pool's participants should also measure their investments in that external investment pool at amortized cost for financial reporting purposes. Accordingly, the District's investments have been reported at amortized cost above.

The District participated in the following external investment pools:

The State Board of Administration for participation in the Local Government Investment Pool (Florida PrimeTM) created by Section 218.415, Florida Statutes is an investment pool that operates under investment guidelines established by Section 215.47, Florida Statutes. The District’s investments in Florida PrimeTM, a qualified external investment pool, meet the requirements of GASB Statement No. 79 and are reported at amortized cost.

NOTE E – INTERFUND TRANSFERS

Interfund transfers for the fiscal year ended September 30, 2025 were as follows:

Fund		Transfer In		Transfer Out	
General
Capital projects		$	-
95,300		$	95,300
-	
Total		$	95,300		$	95,300	
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.

NOTE F – CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2025 was as follows:

Balance
10/01/2024	Increases	Decreases

Balance 09/30/2025

Governmental activities:
Capital assets, not being depreciated:		
Construction in progress	$ 16,261,837		$	-		$ (16,261,837)		$	-	
Total capital assets, not being								
depreciated	16,261,837		-		(16,261,837)		-	
Capital assets, being depreciated								
Equipment - financed purchase	233,744		-		-		233,744	
Stormwater	4,825,357		5,088,652		-		9,914,009	
Roadways	3,600,036		2,226,841		-		5,826,877	
Parks and recreation	1,144,665		1,034,816		-		2,179,481	
Entry features	272,539		246,385		-		518,924	
Total capital assets, being	
depreciated	10,076,341			8,596,694		-			18,673,035	
Less accumulated depreciation for:										
Equipment - financed purchase	59,217			46,749		-			105,966	
Stormwater	321,690			330,467		-			652,157	
Roadways	240,002			194,229		-			434,231	
Parks and recreation	76,310			72,650		-			148,960	
Entry features	18,170			17,297		-			35,467	
Total accumulated depreciation	715,389			661,392		-			1,376,781	
Total capital assets, being										
depreciated - net	9,360,952			7,935,302		-			17,296,254	
Governmental activities capital										
assets - net	$25,622,789		$	7,935,302		$ (16,261,837)		$	17,296,254	

Depreciation expense was charged to function/programs as follows:

Governmental activities:		
Culture and recreation	$	46,749	
Physical environment		614,643 	
Total depreciation expense	 $	661,392 	

NOTE F – CAPITAL ASSETS (CONTINUED)
During 2025, the District conveyed $7,665,143 to outside parties.

Developer contributions to the capital projects fund for the current fiscal year were $3,717.

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.

The Series 2020 and 2022 Bonds are subject to redemption at the option of the District prior to maturity. The Series 2020 and 2022 Bonds are subject to extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.

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, 2025.

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, 2025:

	Balance			Balance	Due Within	
	10/01/2024	Additions	Deletions	09/30/2025	One Year	
Special Assessments Bonds,						
Series 2020
Special Assessments Bonds,	$ 11,895,000	$	-	$	270,000	$ 11,625,000	$ 275,000	
Series 2022
Note payable - financed	7,460,000	-	115,000	7,345,000	125,000	
purchase	180,222	-	42,707	137,515	49,083	
	19,535,222	-	427,707	19,107,515	449,083	
Unamortized bond premium	90,322	-	2,049	88,273	-	
	$ 19,625,544	$	-	$	429,756	$ 19,195,788	$ 449,083	

The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2025 are as follows:

  September 30, 		Principal			Interest			Total		
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	465,000	782,724	1,247,724	
2031-2035	2,630,000	3,613,369	6,243,369	
2036-2040	3,265,000	2,994,894	6,259,894	
2041-2045	4,075,000	2,198,344	6,273,344	
2046-2050	5,145,000	1,161,131	6,306,131	
2051-2052		1,695,000 		113,019 		1,808,019 	
	 $ 18,970,000 	 $ 14,156,569 	$	33,126,569	

NOTE G – LONG-TERM LIABILITIES (CONTINUED)

The scheduled payments for years September 30, 2025 are as follows:

  September 30, 		Principal			Interest			Total		
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	
2030		-			-			-		

 $	137,515 

 $	29,830 	$

167,345

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 $28,889. 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, 2025

 * BUDGET  	ACTUAL	

VARIANCE WITH FINAL BUDGET POSITIVE
  (NEGATIVE)	

REVENUES		
Developer contributions	$	-	$	28,889	$	28,889	
Assessments	887,027		891,976		4,949	
Miscellaneous revenue	-		240		240	
Investment earnings	-		11,412		11,412	
TOTAL REVENUES	887,027		932,517		45,490	

EXPENDITURES
Current
General government	176,627	162,724	13,903	
Maintenance and operations	407,904	390,120	17,784	
Culture and recreation	207,196	140,647	66,549	
Debt	
Principal	-		42,707		(42,707)	
Interest	-		22,558		(22,558)	
TOTAL EXPENDITURES	791,727		758,756		32,971	
EXCESS OF REVENUES OVER						
(UNDER) EXPENDITURES	95,300		173,761		78,461	
OTHER FINANCING SOURCES (USES)						
Transfer in (out)	(95,300)		(95,300)		-	
TOTAL OTHER FINANCING						
SOURCES (USES)	(95,300)		(95,300)		-	
EXCESS OF REVENUES OVER (UNDER) EXPENDITURES						
AND OTHER SOURCES (USES)	$	-		78,461		$	78,461	
FUND BALANCES						
Beginning of year			378,964			
End of year			$	457,425			

* Original and final budget.

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

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

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors, Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2025.

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

DMHB

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

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

To the Board of Directors
North Powerline Road Community Development District Polk County, Florida
We have audited in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to the financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of North Powerline Road Community Development District, as of September 30, 2025 and for the year ended September 30, 2025, which collectively comprise the North Powerline Road Community Development District’s basic financial statements and have issued our report thereon dated May 27, 2026.

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 201 • 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
May 27, 2026

- 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, 2025. 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, 2025.
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
May 27, 2026

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, 2025, and have issued our report thereon dated May 27, 2026.
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 May 27, 2026, 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 0.
The total number of independent contractors to whom nonemployee compensation was paid in the last month of the District’s fiscal year as 12.
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency as $4,800.
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency as $777,776.
The District does not have any construction projects with a total cost of at least
$65,000 that are scheduled to begin on or after October 1 of the fiscal year being reported.
The District did not amend its final adopted budget under Section 189.016(6), Florida Statutes.

As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)7, Rules of the Auditor General, the North Powerline Road Community Development District reported:
The rate or rates of non-ad valorem special assessments imposed by the District range from $948 to $1,774 per residential unit.
The total amount of special assessments collected by or on behalf of the District as
$2,145,578.
The total amount of outstanding bonds issued by the District as $18,970,000.
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
May 27, 2026

Section XI

Section A

North Powerline Road Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2026 – September 30, 2027

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least two 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 two 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, 2025 – September 30, 2026

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least two 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 two 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

!!"#$%& #II

Section C

Item will be provided under separate cover.

Section D

Section 1

North Powerline Road
Community Development District

Summary of Check Register

	April 14, 2026 to July	14, 2026		
Bank	Date	Check No.'s	Amount	

General Fund				
	4/16/26	1091-1093	$	10,703.12	
	4/22/26	1094-1095	$	16,370.67	
	5/7/26	1096-1105	$	45,906.40	
	5/14/26	1106	$	7,828.67	
	5/21/26	1107-1112	$	18,685.62	
	5/29/26	1113	$	100.00	
	6/1/26	1114-1115	$	1,500.00	
	6/5/26	1116-1121	$	10,842.48	
	6/11/26	1122-1123	$	2,418.73	
	6/18/26	1124-1130	$	17,853.69	
	6/24/26	1131-1132	$	13,791.00	
	7/9/26	1133-1139	$	25,114.51	
		Autodrafts	$	49,066.40	
			 $	220,181.29 	
Supervisors - April 2026				
	Alexis J Diaz	50050	$	184.70	
	Mauricio Garcia	50051	$	184.70	
	Lindsey E Roden	50052	$	150.00	
	Bobbie J Shockley	50053	$	150.00	
	Jessica M Spencer	50054	 $	184.70 	
			 $	854.10 	
		Total Amount	$	221,035.39	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/15/26	PAGE	1
*** CHECK DATES 04/14/2026 - 07/14/2026 ***	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	#

4/16/26 00006	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	

225	202604 320-53800-34000	*	1,716.67
FIELD MANAGEMENT-APR26
226	202604 310-51300-34000	*	3,958.33
MANAGEMENT FEES-APR26
226	202604 310-51300-35200	*	113.58
WEBSITE MANAGEMENT-APR26
226	202604 310-51300-35100	*	170.33
INFORMATION TECH-APR26
226	202604 310-51300-31300	*	515.00
DISSEMINATION SVCS-APR26
226	202604 330-57200-48300	*	1,287.50
AMENITY ACCESS-APR26
226	202604 310-51300-51000	*	3.22
OFFICE SUPPLIES
226	202604 310-51300-42000	*	17.83
POSTAGE
226	202604 310-51300-42500	*	29.70
COPIES
226	202604 310-51300-42500	*	23.46
COPIES-STAPLE BOS COVER
GOVERNMENTAL MANAGEMENT SERVICES-CF	7,835.62 001091
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/26 00032	3/19/26 14518	202602 310-51300-49100	*	43.00
BOUNDARY AMENDMENT #6
4/12/26 14762	202603 310-51300-31500	*	2,609.50
ATTORNEY SVCS-MAR26
KILINSKI VAN WYK PLLC	2,652.50 001092
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/26 00092	3/13/26 5392	202603 330-57200-48000	*	215.00
FIX COMPRESSOR OVERLOAD
MAINTAIN A/C SERVICES, INC.	215.00 001093
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/26 00053	4/02/26 70364248 202604 330-57200-48100	*	40.00
PEST CONTROL-APR26
MASSEY SERVICES INC.	40.00 001094
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/26 00044	4/20/26 04202026 202604 300-20700-10200	*	9,341.50
DEBT SVC TXFER S2020
4/20/26 04202026 202604 300-20700-10200	*	6,989.17
DEBT SVC TXFER S2022
NORTH POWERLINE ROAD CDD CO USBANK	16,330.67 001095
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/07/26 00014	4/30/26 022729	202604 310-51300-31100	*	905.00
ENGINEERING SVCS-APR26
ABSOLUTE ENGINEERING INC	905.00 001096
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
NPRC NORTH POWER LI BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/15/26	PAGE	2
*** CHECK DATES 04/14/2026 - 07/14/2026 ***	N POWERLINE RD - GENERAL
BANK A NORTH POWERLINE RD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/07/26 00093	2/28/26 1	202602 320-53800-48000	*	1,000.00
POND TRASH CLEANUP
GOVERNMENTAL MANAGEMENT SERVICES-	1,000.00 001097
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/07/26 00066	5/07/26 05072026 202605 300-15500-10000	*	3,048.12
DR PLAYGRND LEASE-JUN26
HEIDI BONNETT	3,048.12 001098
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/07/26 00034 12/30/25 21643	202512 320-53800-46300	*	975.00
TREE TRIMMING
4/01/26 23894	202604 320-53800-46200	*	13,332.00
LANDSCAPE MAINT-DR/HC APR
4/13/26 23369	202604 320-53800-46300	*	800.00
INSTALL BAHIA SOD
4/17/26 23481	202604 320-53800-47300	*	77.42
REPAIR DRIP LINE
4/21/26 23521	202604 320-53800-47300	*	71.66
RPLCD BUBBLER
5/01/26 23769	202605 320-53800-46200	*	13,332.00
LANDSCAPE MAINT-DR/HC MAY
PRINCE & SONS INC.	28,588.08 001099
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/07/26 00050	5/01/26 31703	202605 330-57200-48500	*	2,830.00
POOL MAINTENANCE-MAY26
MCDONNELL CORPORATION	2,830.00 001100
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/07/26 00084	5/01/26 4197950	202605 320-53800-47000	*	955.00
LAKE MAINTENANCE-MAY26
TIGRIS AQUATIC SERVICES LLC	955.00 001101
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/07/26 00054	5/07/26 05072026 202605 300-15500-10000	*	2,390.70
PLAYGRND/FUR LEASE-JUN26
WHFS LLC	2,390.70 001102
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/07/26 00051	3/24/26 17540	202603 330-57200-48200	*	1,230.00
CLEANING SVCS-MAR26
CSS CLEAN STAR SERVICES CENTRAL FL	1,230.00 001103
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/07/26 00032	4/12/26 14763	202603 310-51300-49100	*	1,219.50
BOUNDARY AMENDMENT #6-2
KILINSKI VAN WYK PLLC	1,219.50 001104
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/07/26 00034	3/27/26 22953	202603 320-53800-46300	*	3,740.00
TREE TRIMMING
PRINCE & SONS INC.	3,740.00 001105
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
NPRC NORTH POWER LI BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/15/26	PAGE	3
*** CHECK DATES 04/14/2026 - 07/14/2026 ***	N POWERLINE RD - GENERAL
BANK A NORTH POWERLINE RD

	AMOUNT	#	
*	1,716.67			
*	3,958.33			
*	113.58			
*	170.33			
*	515.00			
*	1,287.50			
*	3.76			
*	63.50			

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS

5/14/26 00006	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	

232	202605 320-53800-34000
FIELD MANAGEMENT-MAY26
233	202605 310-51300-34000
MANAGEMENT FEES-MAY26
233	202605 310-51300-35200
WEBSITE MANAGEMENT-MAY26
233	202605 310-51300-35100
INFORMATION TECH-MAY26
233	202605 310-51300-31300
DISSEMINATION SVCS-MAY26
233	202605 330-57200-48300
AMENITY ACCESS MGMT-MAY2
233	202605 310-51300-51000
OFFICE SUPPLIES
233	202605 310-51300-42000
POSTAGE
GOVERNMENTAL MANAGEMENT SERVICES-CF	7,828.67 001106
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/21/26 00051	4/28/26 17805	202604 330-57200-48200	*	1,290.00
CLEANING SVCS-APR26
CSS CLEAN STAR SERVICES CENTRAL FL	1,290.00 001107

5/21/26 00006	3/31/26	
	3/31/26	
	3/31/26	
	3/31/26	
	3/31/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
227	202603 330-57200-48000	*	178.58
AMENITY SIGNAGE REFRESH
228	202603 320-53800-48000	*	1,682.27
FENCE REPAIRS
229	202603 320-53800-48000	*	1,100.00
FENCE REPAIRS
230	202603 320-53800-49000	*	2,088.80
ADDITIONAL DOG STATIONS
231	202603 320-53800-48000	*	220.00
STORMWATER TRASH REMOVAL
GOVERNMENTAL MANAGEMENT SERVICES-CF	5,269.65 001108
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/21/26 00032	5/15/26 14953	202604 310-51300-31500	*	6,081.40
ATTORNEY SVCS-APR26
KILINSKI VAN WYK PLLC	6,081.40 001109
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/21/26 00086	5/07/26 4855	202605 320-53800-47200	*	165.00
FOUNTAIN MAINTENANCE-MAY
LAKE PROS, LLC	165.00 001110
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/21/26 00044	5/19/26 05192026 202605 300-20700-10200	*	3,320.21
DEBT SVC TXFER S2020
5/19/26 05192026 202605 300-20700-10200	*	2,484.12
DEBT SVC TXFER S2022
NORTH POWERLINE ROAD CDD CO USBANK	5,804.33 001111
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
NPRC NORTH POWER LI BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/15/26	PAGE	4
*** CHECK DATES 04/14/2026 - 07/14/2026 ***	N POWERLINE RD - GENERAL
BANK A NORTH POWERLINE RD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/21/26 00034	5/01/26 23874	202605 320-53800-47300	*	75.24
FIX DRIP LINE
PRINCE & SONS INC.	75.24 001112
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/29/26 00060	5/15/26 1152	202605 330-57200-34500	*	100.00

CURRENT DEMANDS ELECTRICAL	100.00	001113	
- - - -	- - -	-	- - - -	- - - - -	- - -	- - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	-	- - - -	-	- - - -	- - -	
6/01/26	00032	6/01/26	06012026	202606	310-51300-49100	*	1,500.00	
BOUNDARY AMEND	FILING FEE	
6/01/26	06012026	202606	310-51300-49100	V	1,500.00-	
BOUNDARY AMEND	FILING FEE	
KILINSKI VAN WYK PLLC	.00	001114	
- - - -	- - -	-	- - - -	- - - - -	- - -	- - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	- - - - - - - - - -	-	-	- - - -	- - -	
6/01/26	00077	6/01/26	06012026	202606	310-51300-49100	*	1,500.00	
BOUNDARY AMEND	FILING FEE	
POLK COUNTY BOARD OF COUNTY	1,500.00	001115	
- - - -	- - -	-	- - - -	- - - - -	- - -	- - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	- - - - - - - - - -	-	- - - - -	- - -	
6/05/26	00061	5/28/26	90118926	202605	310-51300-32200	*	4,150.00	
AUDIT FYE 2025	
DIBARTOLOMEO MCBEE	HARTLEY	&	BARNES	4,150.00	001116	
- - - -	- - -	-	- - - -	- - - - - - - -	- - - - - - - - - - - - - - - -	- - - -	-	- - -	-	-	-	- - - - - - - - - -	-	- - - - -	- - -	
6/05/26	00066	6/04/26	06042026 202606	300-15500-10000	*	3,048.12	
DR PLAYGRND LEASE-JUL26	
HEIDI BONNETT	3,048.12	001117	
- - - -	- - -	-	- - - -	- - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	- - - - - - -	- - -	-	- - - - -	- - -	
6/05/26	00053	5/27/26	70658776 202605 330-57200-48100	*	40.00	
PEST CONTROL-MAY26	
- - - -	- - -	-	- - - -	MASSEY SERVICES INC.
- - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	- - - - - - -	- - -	-	-	40.00
- - - -	001118
- - -	
6/05/26	00084	6/01/26	4197951	202606 320-53800-47000	*	955.00	
LAKE MAINTENANCE-JUN26	
TIGRIS AQUATIC SERVICES LLC	955.00	001119	
- - - -	- - -	-	- - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	- - - - - - -	- - -	-	-	- - - -	- - -	
6/05/26	00094	5/31/26	00077349 202605 310-51300-48000	*	258.66	
NOT OF BOS MTG 05/11/26	
USA TODAY MEDIA CORP	258.66	001120	
- - - -	- - -	-	- - - -	- - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	- - - - - - -	- - -	-	-	- - - -	- - -	
6/05/26	00054	6/04/26	06042026 202606 300-15500-10000	*	2,390.70	
PLAYGRND/FUR LEASE-JUL26	
WHFS LLC	2,390.70	001121	
- - - -	- - -	-	- - - -	- - - - - - - - - - - - - - - - - - -	- - - - - -	-	-	-	-	-	-	-	-	-	-	- - - - - - - - - -	-	- - - - -	- - -	
6/11/26	00014	5/31/26	022751	202605 310-51300-31100	*	1,150.73	
ENGINEERING SVCS-MAY26	
ABSOLUTE	ENGINEERING	INC	1,150.73	001122	
- - - -	- - -	-	- - - -	- - - - - - - - - - - - - - - - - - -	- - - - - -	- -	-	-	-	-	-	-	-	-	- - - - - - - - - -	-	- - - - -	- - -	
NPRC NORTH	POWER LI BOH	

CAMERA MONITORING-MAY26

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/15/26	PAGE	5
*** CHECK DATES 04/14/2026 - 07/14/2026 ***	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	#
6/11/26 00032	5/15/26 14954	202604 310-51300-49100	*	1,268.00
BOUNDARY AMENDMENT #6-3
KILINSKI VAN WYK PLLC	1,268.00 001123
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 00051	5/27/26 18055	202605 330-57200-48200	*	1,510.00
CLEANING SVCS-MAY26
CSS CLEAN STAR SERVICES CENTRAL FL	1,510.00 001124
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 00060	4/07/26 115819	202604 330-57200-48000	*	225.00
REPLACE CHEKT CAMERA
6/15/26 1168	202606 330-57200-34500	*	100.00
CAMERA MONITORING-JUN26
CURRENT DEMANDS ELECTRICAL	325.00 001125
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 00006	4/30/26 234	202604 320-53800-48000	*	330.00
REPAIR ENTRY LIGHTS
4/30/26 235	202604 320-53800-48000	*	1,016.69
WELL LIGHTS-PRPOSAL#512
4/30/26 236	202604 330-57200-48000	*	2,506.64
ENTRY BENCHES-PROPOSAL513
6/01/26 237	202606 320-53800-34000	*	1,716.67

	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	

FIELD MANAGEMENT-JUN26
238	202606 310-51300-34000	*	3,958.33
MANAGEMENT FEES-JUN26
238	202606 310-51300-35200	*	113.58
WEBSITE MANAGEMENT-JUN26
238	202606 310-51300-35100	*	170.33
INFORMATION TECH-JUN26
238	202606 310-51300-31300	*	515.00
DISSEMINATION SVCS-JUN26
238	202606 330-57200-48300	*	1,287.50
AMENITY ACCESS-JUN26
238	202606 310-51300-51000	*	.54
OFFICE SUPPLIES
238	202606 310-51300-42000	*	28.55
POSTAGE
GOVERNMENTAL MANAGEMENT SERVICES-CF	11,643.83 001126
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 00053	6/10/26 71083050 202606 330-57200-48100	*	40.00
PEST CONTROL-JUN26
MASSEY SERVICES INC.	40.00 001127
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 00044	6/17/26 06172026 202606 300-20700-10200	*	774.57
DEBT SVC TXFER S2020
6/17/26 06172026 202606 300-20700-10200	*	579.52
DEBT SVC TXFER S2022
NORTH POWERLINE ROAD CDD CO USBANK	1,354.09 001128
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/15/26	PAGE	6
*** CHECK DATES 04/14/2026 - 07/14/2026 ***	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	#
6/18/26 00034	5/29/26 24404	202605 320-53800-47300	*	100.77
REPLACE NOZZLES/BUBBLER
PRINCE & SONS INC.	100.77 001129
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 00050	6/01/26 32142	202606 330-57200-48500	*	2,830.00
POOL MAINTENANCE-JUN26
6/01/26 32142	202606 330-57200-48500	*	50.00
ADDITIONAL FUEL CHARGE
MCDONNELL CORPORATION	2,880.00 001130
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/26 00032	6/16/26 15193	202605 310-51300-31500	*	459.00
ATTORNEY SVCS-MAY26
KILINSKI VAN WYK PLLC	459.00 001131
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/26 00034	6/01/26 24365	202606 320-53800-46200	*	13,332.00
LANDSCAPE MAINT-DR/HC-JUN
PRINCE & SONS INC.	13,332.00 001132
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/09/26 00060	6/30/26 28804	202606 330-57200-48300	*	153.49
CDVI PROXIMITY CARDS
CURRENT DEMANDS ELECTRICAL	153.49 001133
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/09/26 00066	7/09/26 07092026 202607 300-15500-10000	*	3,048.12
DR PLAYGRND LEASE-AUG26
HEIDI BONNETT	3,048.12 001134
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/09/26 00069	6/29/26 102768	202606 330-57200-34500	*	2,405.20
SECURITY SVC-6/22-6/28/26
NATION SECURITY SERVICES LLC	2,405.20 001135
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/09/26 00034	7/01/26 24840	202607 320-53800-46200	*	13,332.00
LANDSCAPE MAINT-DR/HC-JUL

- - - - - -	

- - - - - -	

- - - - - -	

-	
-	
-	
-	
-	
-	

PRINCE & SONS INC.	13,332.00 001136
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - -
7/09/26 00050	7/01/26 AV32537	202607 330-57200-48500	*	2,830.00 POOL MAINTENANCE-JUL26
MCDONNELL CORPORATION	2,830.00 001137
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - -
7/09/26 00084	7/01/26 4197952	202607 320-53800-47000	*	955.00
LAKE MAINTENANCE-JUL26
TIGRIS AQUATIC SERVICES LLC	955.00 001138
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - -
7/09/26 00054	7/09/26 07092026 202607 300-15500-10000	*	2,390.70
PLAYGRND/FUR LEASE-AUG26
WHFS LLC	2,390.70 001139
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - -
TOTAL FOR BANK A	171,114.89

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/15/26	PAGE	7
*** CHECK DATES 04/14/2026 - 07/14/2026 ***	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	#

NPRC NORTH POWER LI BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER	CHECK REGISTER	RUN	7/15/26	PAGE	8	
*** CHECK DATES	04/14/2026 - 07/14/2026 ***	N POWERLINE RD - GENERAL	
			BANK Z GENERAL	FUND AUTOPAY					
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR	NAME	STATUS	AMOUNT	....CHECK.....	
DATE		DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS					AMOUNT	#	
4/15/26	00016	4/10/26	4021-03. 202603 330-57200-43200				*	375.58			
596 JETT LN-MAR.26	CITY	OF DAVENPORT	375.58	080079	
- - - -	- - -	-	- - - -	- - - - - - - - - - - - - - - - -	- - -	- - - -	- - -	- - -	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	-	- - - -	- - -	
4/15/26	00024	4/09/26	0376-03. 202603 320-53800-43000
DUKE	
ENERGY	
PAYMENT	
PROCESSING	*	199.29	
199.29	
080080	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - -	- - -	- - - -	- - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	-	- - - -	- - -	
4/15/26	00024	4/09/26	3654-03.	202603 320-53800-43000	*	75.38	
			596 JETT LN-MAR.26
DUKE	ENERGY	PAYMENT	PROCESSING			75.38	080081	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - -	- - -	- - - -	- - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	-	- - - -	- - -	
4/15/26	00024	4/09/26	4001-03.	202603 320-53800-43000	*	150.97	
			102 TINY FLOWER RD-MAR.26
DUKE	ENERGY	PAYMENT	PROCESSING			150.97	080082	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - -	- - -	- - - -	- - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	-	- - - -	- - -	
4/15/26	00024	4/09/26	5939-03.	202603 330-57200-43000	*	982.03	
			596 JETT LN-MAR.26
DUKE	ENERGY	PAYMENT	PROCESSING			982.03	080083	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - -	- - -	- - - -	- - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	-	- - - -	- - -	
4/15/26	00024	4/13/26	0838-03.	202603 320-53800-43100	*	2,946.06	
0 SOUTH	BLVD-MAR.26	
			DUKE	ENERGY	PAYMENT	PROCESSING			2,946.06	080084	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - -	- - -	- - - -	- - - - - -	-	-	-	-	-	-	-	-	-	-	-	- - - -	-	- - - - -	- - -	
4/20/26	00024	4/17/26	0934-04.	202604 320-53800-43100	*	1,609.21	
			00 N BLVD-APR.26
DUKE	ENERGY	PAYMENT	PROCESSING			1,609.21	080085	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - -	- - -	- - - -	- - - - - -	-	-	-	-	-	-	-	-	-	-	-	- - - -	-	- - - - -	- - -	
5/06/26	00024	4/23/26	3828-04.
0000 US	202604 320-53800-43100	*	3,113.66	
			DUKE	ENERGY	PAYMENT	PROCESSING			3,113.66	080086	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - -	- - -	- - - -	- - - - - -	-	-	-	-	-	-	-	-	-	-	-	- - - -	-	- - - - -	- - -	
5/06/26	00024	4/24/26	6906-04.	202604 320-53800-43100	*	5,049.15	
			620 NORTH BLVD-APR.26
DUKE	ENERGY	PAYMENT	PROCESSING			5,049.15	080087	
- - - -	- - -	-	- - - -	- - - - - - - - - - - - - - - - -	- - -	- - - -	- - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	- - - - -	- - -	
5/06/26	00024	4/29/26	3645-04. 202604 320-53800-43000
DUKE	
ENERGY	
PAYMENT	
PROCESSING	*	148.24	
148.24	
080088	
- - - -	- - -	-	- - - -	- - - - - - - - - - - - - - - - -	- - -	- - - -	- - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	-	- - - -	- - -	
5/06/26	00024	5/01/26	4579-04. 202604 320-53800-43000
DUKE	
ENERGY	
PAYMENT	
PROCESSING	*	30.80	
30.80	
080089	
- - - -	- - -	-	- - - -	- - - - - - - - - - - - - - - - -	- - -	- - - -	- - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	-	- - - -	- - -	
5/06/26	00024	5/01/26	9660-04. 202604 320-53800-43000
DUKE	
ENERGY	
PAYMENT	
PROCESSING	*	67.78	
67.78	
080090	
- - - -	- - -	-	- - - -	- - - - - - - - - - - - - - - - -	- - -	- - - -	- - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	-	- - - -	- - -	

1554 SWAN SWIM DR-MAR.26

HWY 17 92-APR.26

3225 GOOSE RD-APR.26

2360 WHITE TAIL ST-APR.26

2215 DOE RUN DR-APR.26

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/15/26	PAGE	9
*** CHECK DATES 04/14/2026 - 07/14/2026 ***	N POWERLINE RD - GENERAL
BANK Z GENERAL FUND AUTOPAY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/06/26 00089	4/25/26 5225-05. 202605 330-57200-44000	*	139.47
596 JET LANE-MAY.26
FRONTIER COMMUNICATIONS	139.47 080091
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00016	5/10/26 4021-04. 202604 330-57200-43200	*	358.58
596 JETT LN-APR.26
CITY OF DAVENPORT	358.58 080092
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00024	5/08/26 0376-04. 202604 320-53800-43000	*	67.08
1554 SWAN SWIM DR-APR.26
DUKE ENERGY PAYMENT PROCESSING	67.08 080093
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00024	5/08/26 3654-04. 202604 320-53800-43000	*	67.04
596 JETT LN-APR.26
DUKE ENERGY PAYMENT PROCESSING	67.04 080094
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00024	5/08/26 4001-04. 202604 320-53800-43000	*	134.46
102 TINY FLOWER RD-APR.26
DUKE ENERGY PAYMENT PROCESSING	134.46 080095
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00024	5/08/26 5939-04. 202604 330-57200-43000	*	895.93
596 JETT LN-APR.26
DUKE ENERGY PAYMENT PROCESSING	895.93 080096
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/20/26 00024	5/13/26 0838-04. 202604 320-53800-43100	*	2,946.06
0 SOUTH BLVD-APR.26
DUKE ENERGY PAYMENT PROCESSING	2,946.06 080097
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/20/26 00024	5/18/26 0934-05. 202605 320-53800-43100	*	1,609.21
00 N BLVD MAY.26

-	-	-	-	

-	
-	
-	
-	

-	
-	
-	
-	

-	
-	
-	
-	

-	
-	
-	
-	

DUKE ENERGY PAYMENT PROCESSING	1,609.21 080098
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/28/26 00024	5/22/26 6906-05. 202605 320-53800-43100	*	5,047.47
620 NORTH BLVD-MAY.26
DUKE ENERGY PAYMENT PROCESSING	5,047.47 080099
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/28/26 00055	5/26/26 53-BID-8 202605 330-57200-48501	*	280.35
POOL PERMIT FY 2026
FLORIDA DEPARTMENT OF HEALTH	280.35 080100
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/04/26 00024	5/21/26 3828-05. 202605 320-53800-43100	*	3,113.66
0000 US HIGHWAY-MAY.26
DUKE ENERGY PAYMENT PROCESSING	3,113.66 080101
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/04/26 00024	5/28/26 3645-05. 202605 320-53800-43000	*	137.98
3225 GOOSE RD-MAY.26
DUKE ENERGY PAYMENT PROCESSING	137.98 080102
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/15/26	PAGE	10
*** CHECK DATES 04/14/2026 - 07/14/2026 ***	N POWERLINE RD - GENERAL
BANK Z GENERAL FUND AUTOPAY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/04/26 00024	6/01/26 4579-05. 202605 320-53800-43000	*	30.80
2360 WHITE TAIL ST-MAY.26

-	-	-	-	

-	
-	
-	
-	

-	
-	
-	
-	

-	
-	
-	
-	

-	
-	
-	
-	

-	
-	
-	
-	

-	
-	
-	
-	

-	
-	
-	
-	

-	
-	
-	
-	

-	
-	
-	
-	

-	
-	
-	
-	

-	
-	
-	
-	

DUKE ENERGY PAYMENT PROCESSING	30.80 080103
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/04/26 00024	6/01/26 9660-05. 202605 320-53800-43000	*	61.87
2215 DOE RUN DR-MAY.26
DUKE ENERGY PAYMENT PROCESSING	61.87 080104
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/10/26 00024	6/08/26 3654-05. 202605 320-53800-43000	*	64.20
596 JETT LN-MAY.26
DUKE ENERGY PAYMENT PROCESSING	64.20 080105
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/10/26 00024	6/08/26 4001-05. 202605 320-53800-43000	*	129.76
102 TINY FLOWER RD-MAY.26
DUKE ENERGY PAYMENT PROCESSING	129.76 080106
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/10/26 00024	6/08/26 5939-05. 202605 330-57200-43000	*	1,025.80
596 JETT LN-MAY.26
DUKE ENERGY PAYMENT PROCESSING	1,025.80 080107
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/15/26 00016	6/10/25 4021-05. 202605 330-57200-43200	*	503.54
596 JETT LN-MAY.26
CITY OF DAVENPORT	503.54 080108
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/15/26 00024	6/11/26 0838-05. 202605 320-53800-43100	*	2,941.56
0 SOUTH BLVD-MAY.26
DUKE ENERGY PAYMENT PROCESSING	2,941.56 080109
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/15/26 00089	5/25/26 5225-06. 202606 330-57200-44000	*	139.47
0 SOUTH BLVD-JUN.26
FRONTIER COMMUNICATIONS	139.47 080110
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/23/26 00024	6/16/26 0934-06. 202606 320-53800-43100	*	1,605.16
00 N BLVD-JUN.26
DUKE ENERGY PAYMENT PROCESSING	1,605.16 080111
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/23/26 00024	6/22/26 3828-06. 202606 320-53800-43100	*	3,105.92
0000 US HIGHWAY-JUN.26
DUKE ENERGY PAYMENT PROCESSING	3,105.92 080112
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/29/26 00024	6/24/26 6906-06. 202606 320-53800-43100	*	5,038.50
620 NORTH BLVD-JUN.26
DUKE ENERGY PAYMENT PROCESSING	5,038.50 080113
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/29/26 00024	6/29/26 3645-06. 202606 320-53800-43000	*	145.05
3225 GOOSE RD-JUN.26
DUKE ENERGY PAYMENT PROCESSING	145.05 080114
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -

AP300R
*** CHECK DATES	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER
BANK Z GENERAL FUND AUTOPAY		RUN	7/15/26	PAGE	11	
CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	....CHECK..... AMOUNT	#	
7/08/26 00024	7/01/26 4579-06. 202606 320-53800-43000	*
DUKE ENERGY PAYMENT PROCESSING			30.80	
30.80 080115	
- - - - - - - - 7/08/26 00024	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/01/26 9660-06. 202606 320-53800-43000	*
DUKE ENERGY PAYMENT PROCESSING	-	- -	- - - - -	- - - - - - - -

54.24 080116	
- - - - - - - - 7/08/26 00089	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/26 5225-07. 202607 330-57200-44000	*
FRONTIER COMMUNICATIONS	-	- -	- - - - -	- - - - - - - -

139.47 080117	
- - - - - - - - 7/14/26 00016	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/10/26 4021-06. 202606 330-57200-43200	*
CITY OF DAVENPORT	-	- -	- - - - -	- - - - - - - -

462.40 080118	
- - - - - - - - 7/14/26 00024	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/09/26 3654-06. 202606 320-53800-43000	*
DUKE ENERGY PAYMENT PROCESSING	-	- -	- - - - -	- - - - - - - -

74.92 080119	
- - - - - - - - 7/14/26 00024	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/09/26 4001-06. 202606 320-53800-43000	*
DUKE ENERGY PAYMENT PROCESSING	-	- -	- - - - -	- - - - - - - -

139.43 080120	
- - - - - - - - 7/14/26 00024	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/09/26 5939-06. 202606 330-57200-43000	*
DUKE ENERGY PAYMENT PROCESSING	-	- -	- - - - -	- - - - - - - -

886.51 080121	
- - - - - - - - 7/14/26 00024	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/13/26 0838-06. 202606 320-53800-43100	*
DUKE ENERGY PAYMENT PROCESSING	-	- -	- - - - -	- - - - - - - -

2,941.56 080122	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- -	- - - - -	- - - - - - - -	

04/14/2026 - 07/14/2026 ***	N POWERLINE RD - GENERAL

2360 WHITE TAIL ST-JUN.26

2215 DOE RUN DR-JUN.26

54.24

0 SOUTH BLVD-JUL.26

139.47

596 JETT LN-JUN.26

462.40

596 JETT LN PUMP-JUN.26

74.92

102 TINY FLOWER RD-JUN.26

139.43

596 JETT LN-JUN.26

886.51

0 SOUTH BLVD-JUN.26

2,941.56

TOTAL FOR BANK Z	49,066.40
TOTAL FOR REGISTER	220,181.29

NPRC NORTH POWER LI BOH

Section 2

North Powerline Road
Community Development District

Unaudited Financial Reporting
May 31, 2026

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 2022 Capital Projects Fund	

8-9	

Month to Month	

10	

Long Term Debt Summary	

11	

Assessment Receipt Schedule	

Combined Balance Sheet May 31, 2026

General
Fund

Capital Reserve
Fund

Debt Service
Funds

Capital Project	Total
Funds	Governmental Funds

Assets:		
Operating Account	$	178,537	$	-	$	-	$	-	$	178,537	
State Board of Administration
Investments:	$	675,112	$	-	$	-	$	-	$	675,112	
Capital Reserve - Money Market Series 2020
Reserve	$	-

$	-	$

$	322,165	$	-	$	-	$	322,165

-	$	355,933	$	-	$	355,933	
Revenue	$	-	$	-	$	354,500	$	-	$	354,500	
Prepayment Series 2022
Reserve	$	-

$	-	$

$	-	$	313	$	-	$	313

-	$	265,234	$	-	$	265,234	
Revenue	$	-	$	-	$	370,531	$	-	$	370,531	
Construction - Phase 4	$	-	$	-	$	-	$	807	$	807	
Due from Developer	$	1,269	$	-	$	-	$	-	$	1,269	
Prepaid Expenses	$	6,545	$	-	$	-	$	-	$	6,545	
Total Assets	$	861,463	$	322,165	$	1,346,511	$	807	$	2,530,946	
Liabilities:
Accounts Payable	$	21,165	

$	

-	$	

-	$	-	$	21,165	
Total Liabilites	$	21,165	$	-	$	-	$	0	$	21,165	
Fund Balance:
Nonspendable:
Prepaid Items	$	6,545	

$	

-	$	

-	$	-	$	6,545	
Restricted for:
Debt Service - Series 2020	
$	
-	$	
-	$	710,746	$	-	$	710,746	
Debt Service - Series 2022	$	-	$	-	$	635,765	$	-	$	635,765	
Capital Projects - Series 2022	$	-	$	-	$	-	$	807	$	807	
Assigned for:											
Capital Reserves	$	-	$	322,165	$	-	$	-	$	322,165	
Unassigned	$	833,753	$	-	$	-	$	-	$	833,753	
Total Fund Balances	$	840,299	$	322,165	$	1,346,511	$	807	$	2,509,782	
						
Total Liabilities & Fund Balance	$	861,463	$	322,165	$	1,346,511	$	807	$	2,530,946	

Adopted	Prorated Budget	Actual	
Budget	Thru 05/31/26	Thru 05/31/26	Variance	

Revenues:		
Assessments - Tax Roll	$	898,933	$	898,933	$	894,376	$	(4,557)	
Assessments - Direct Bill	$	64,728	$	64,726	$	64,726	$	-	
Interest	$	-	$	-	$	15,467	$	15,467	
Boundary Amendment Contribution	$	-	$	-	$	2,531	$	2,531	
Total Revenues	$	963,661	$	963,659	$	977,100	$	13,441	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	8,000	$	6,200	$	1,800	
Employer FICA Expense	$	918	$	612	$	474	$	138	
Engineering	$	15,000	$	10,000	$	2,291	$	7,709	
Attorney	$	30,000	$	20,000	$	19,242	$	758	
Annual Audit	$	4,150	$	4,150	$	4,150	$	-	
Assessment Administration	$	8,755	$	8,755	$	8,755	$	-	
Arbitrage	$	1,350	$	450	$	450	$	-	
Dissemination	$	7,180	$	4,787	$	4,120	$	667	
Trustee Fees	$	13,335	$	6,022	$	6,022	$	-	
Management Fees	$	47,500	$	31,667	$	31,667	$	-	
Information Technology	$	2,044	$	1,363	$	1,363	$	0	
Website Maintenance	$	1,363	$	908	$	909	$	(0)	
Postage & Delivery	$	1,300	$	867	$	742	$	125	
Insurance	$	7,626	$	7,626	$	7,460	$	166	
Copies	$	500	$	333	$	147	$	187	
Legal Advertising	$	5,000	$	3,333	$	2,017	$	1,317	
Other Current Charges	$	1,250	$	833	$	408	$	426	
Boundary Amendment Expense	$	-	$	-	$	2,531	$	(2,531)	
Office Supplies	$	250	$	167	$	23	$	143	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative	$	159,696	$	110,047	$	99,143	$	10,904	

Operations & Maintenance					
Field Expenditures
Property Insurance	

$	24,760	

$	24,760	

$	14,941	

$	9,819	
Field Management	$	20,600	$	13,733	$	13,733	$	-	
Landscape Maintenance	$	185,000	$	123,333	$	103,945	$	19,389	
Landscape Replacement	$	30,000	$	20,000	$	9,015	$	10,985	
Lake Maintenance	$	18,313	$	12,209	$	7,640	$	4,569	
Fountain Maintenance	$	1,872	$	1,248	$	165	$	1,083	
Streetlights	$	165,000	$	110,000	$	102,125	$	7,875	
Electric	$	9,900	$	6,600	$	3,869	$	2,731	
Water & Sewer	$	2,640	$	1,760	$	-	$	1,760	
Sidewalk & Asphalt Maintenance	$	2,500	$	1,667	$	-	$	1,667	
Irrigation Repairs	$	7,500	$	5,000	$	2,718	$	2,282	
General Repairs & Maintenance	$	20,000	$	13,333	$	14,083	$	(749)	
Hog Trap	$	5,000	$	3,333	$	-	$	3,333	
Contingency	$	7,500	$	7,500	$	16,297	$	(8,797)	
Subtotal Field Expenditures	$	500,585	$	344,476	$	288,530	$	55,947	

Adopted	Prorated Budget	Actual	
Budget	Thru 05/31/26	Thru 05/31/26	Variance	

Amenity Expenditures		
Amenity - Electric	$	15,000	$	10,000	$	7,254	$	2,746	
Amenity - Water	$	4,400	$	2,933	$	3,332	$	(399)	
Playground Lease	$	65,266	$	43,511	$	43,511	$	0	
Pool Furniture Repair/Replacement	$	8,000	$	5,333	$	-	$	5,333	
Internet	$	1,625	$	1,083	$	1,136	$	(52)	
Pest Control	$	1,120	$	747	$	320	$	427	
Janitorial Services	$	14,060	$	9,373	$	9,070	$	303	
Security Services	$	25,000	$	16,667	$	2,187	$	14,479	
Pool Maintenance	$	33,960	$	22,640	$	22,560	$	80	
Swimming Pool Permit	$	-	$	-	$	280	$	(280)	
Amenity Access Management	$	15,450	$	10,300	$	10,300	$	-	
Amenity Repairs & Maintenance	$	12,500	$	8,333	$	7,302	$	1,031	
Holiday Decorations	$	15,500	$	15,500	$	15,300	$	200	
Contingency	$	7,500	$	5,000	$	-	$	5,000	
Subtotal Amenity Expenditures	$	219,381	$	151,421	$	122,552	$	28,868	
					
Total Operations & Maintenance	$	719,965	$	495,897	$	411,082	$	84,815	
					
Total Expenditures	$	879,661	$	605,944	$	510,225	$	95,719	

Other Financing Uses

Transfer Out - Capital Reserves	

$	84,000	

$	84,000	

$	84,000	

$	-	
Total Other Financing Uses	$	84,000	$	84,000	$	84,000	$	-	
					
Total Expenditures & Other Financing Uses	$	963,661	$	689,944	$	594,225	$	95,719	
					
Net Change in Fund Balance	$	-		$	382,875		
					
Fund Balance - Beginning	$	-		$	457,424		
					
Fund Balance - Ending	$	-		$	840,299		

North Powerline Road
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2026

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/26	Thru 05/31/26	Variance	
Revenues

Interest	

$	2,973	

$	2,973	

$	5,677	

$	2,704	
Total Revenues	$	2,973	$	2,973	$	5,677	$	2,704	

Expenditures:

Contingency	

$	1,000	

$	667	

$	-	

$	667	
Total Expenditures	$	1,000	$	667	$	-	$	667	
					
Excess (Deficiency) of Revenues over Expenditures	$	1,973		$	5,677		

Other Financing Sources

Transfer In - General Fund	

$	84,000	

$	84,000	

$	84,000	

$	-	
Total Other Financing Sources	$	84,000	$	84,000	$	84,000	$	-	
					
Net Change in Fund Balance	$	85,973		$	89,677		
					
Fund Balance - Beginning	$	220,909		$	232,488		
					
Fund Balance - Ending	$	306,882		$	322,165		

North Powerline Road
Community Development District Debt Service Fund Series 2020
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2026

Adopted	Prorated Budget	Actual	
Budget	Thru 05/31/26	Thru 05/31/26	Variance	

Revenues:		
Assessments - Tax Roll	$	712,525	$	712,525	$	708,913	$	(3,612)	
Interest	$	15,600	$	15,600	$	19,316	$	3,716	
Total Revenues	$	728,125	$	728,125	$	728,228	$	104	

Expenditures:					
Interest - 11/1	$	218,847	$	218,847	$	218,847	$	-	
Principal - 5/1	$	275,000	$	275,000	$	275,000	$	-	
Interest - 5/1	$	218,847	$	218,847	$	218,847	$	-	
Total Expenditures	$	712,694	$	712,694	$	712,694	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	15,431		$	15,534		
					
Fund Balance - Beginning	$	338,378		$	695,211		
					
Fund Balance - Ending	$	353,809		$	710,746		

Revenues:					
Assessments - On Roll	$	533,100	$	533,100	$	530,397	$	(2,702)	
Interest	$	13,131	$	13,131	$	16,190	$	3,059	
Total Revenues	$	546,231	$	546,231	$	546,587	$	357	

Expenditures:					
Interest - 11/1	$	204,047	$	204,047	$	204,047	$	-	
Principal - 5/1	$	125,000	$	125,000	$	125,000	$	-	
Interest - 5/1	$	204,047	$	204,047	$	204,047	$	-	
Total Expenditures	$	533,094	$	533,094	$	533,094	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	13,137		$	13,494		
					
Net Change in Fund Balance	$	13,137		$	13,494		
					
Fund Balance - Beginning	$	356,084		$	622,272		
					
Fund Balance - Ending	$	369,221		$	635,765		

Revenues

Interest	

$	

-	$	

-	$	

18	

$	

18	
Total Revenues	$	-  $	-  $	18	$	18	

Expenditures:

Capital Outlay - Phase 4	

$	

-	$	

-	$	

-	

$	

-	
Total Expenditures	$	-  $	-  $	-	$	-	
							
Excess (Deficiency) of Revenues over Expenditures	$	-	$	18			

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	

-	$	

-	$	

-	

$	

-	
Total Other Financing Sources (Uses)	$	-  $	-  $	-	$	-	
							
Net Change in Fund Balance	$	-	$	18			
							
Fund Balance - Beginning	$	-	$	789			
							
Fund Balance - Ending	$	-	$	807			

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

Revenues:																							
Assessments - Tax Roll	$	-	$	21,945	$	848,240	$	2,710	$	4,330	$	1,177	$	11,800	$	4,174	$	-	$	-	$	-	$	-	$	894,376	
Assessments - Direct Bill	$	-	$	32,363	$	-	$	-	$	-	$	16,181	$	-	$	16,181	$	-	$	-	$	-	$	-	$	64,726	
Interest	$	1,158	$	594	$	502	$	1,905	$	2,976	$	3,027	$	2,737	$	2,568	$	-	$	-	$	-	$	-	$	15,467	
Boundary Amendment Contribution	$	-	$	-	$	-	$	-	$	-	$	43	$	1,220	$	1,269	$	-	$	-	$	-	$	-	$	2,531	
Total Revenues	$	1,158	$	54,902	$	848,741	$	4,615	$	7,306	$	20,428	$	15,757	$	24,192	$	-	$	-	$	-	$	-	$	977,100	

Expenditures:																							
General & Administrative:																							
Supervisor Fees	$	1,600	$	200	$	800	$	800	$	-	$	1,800	$	1,000	$	-	$	-	$	-	$	-	$	-	$	6,200	
Employer FICA Expense	$	122	$	15	$	61	$	61	$	-	$	138	$	77	$	-	$	-	$	-	$	-	$	-	$	474	
Engineering	$	235	$	-	$	-	$	-	$	-	$	-	$	905	$	1,151	$	-	$	-	$	-	$	-	$	2,291	
Attorney	$	1,935	$	3,367	$	371	$	1,286	$	3,133	$	2,610	$	6,081	$	459	$	-	$	-	$	-	$	-	$	19,242	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,150	$	-	$	-	$	-	$	-	$	4,150	
Assessment Administration	$	8,755	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	8,755	
Arbitrage	$	-	$	-	$	-	$	450	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	450	
Dissemination	$	515	$	515	$	515	$	515	$	515	$	515	$	515	$	515	$	-	$	-	$	-	$	-	$	4,120	
Trustee Fees	$	2,696	$	-	$	-	$	3,326	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	6,022	
Management Fees	$	3,958	$	3,958	$	3,958	$	3,958	$	3,958	$	3,958	$	3,958	$	3,958	$	-	$	-	$	-	$	-	$	31,667	
Information Technology	$	170	$	170	$	170	$	170	$	170	$	170	$	170	$	170	$	-	$	-	$	-	$	-	$	1,363	
Website Maintenance	$	114	$	114	$	114	$	114	$	114	$	114	$	114	$	114	$	-	$	-	$	-	$	-	$	909	
Postage & Delivery	$	98	$	19	$	10	$	481	$	24	$	28	$	18	$	64	$	-	$	-	$	-	$	-	$	742	
Insurance	$	7,460	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	7,460	
Printing & Binding	$	-	$	-	$	94	$	-	$	-	$	-	$	53	$	-	$	-	$	-	$	-	$	-	$	147	
Legal Advertising	$	1,030	$	-	$	-	$	-	$	728	$	-	$	-	$	259	$	-	$	-	$	-	$	-	$	2,017	
Other Current Charges	$	58	$	44	$	59	$	44	$	42	$	43	$	59	$	59	$	-	$	-	$	-	$	-	$	408	
Boundary Amendment Expense	$	-	$	-	$	-	$	-	$	43	$	1,220	$	1,268	$	-	$	-	$	-	$	-	$	-	$	2,531	
Office Supplies	$	3	$	3	$	3	$	1	$	3	$	3	$	3	$	4	$	-	$	-	$	-	$	-	$	23	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	175	
Total General & Administrative	$	28,924	$	8,407	$	6,155	$	11,206	$	8,730	$	10,598	$	14,222	$	10,901	$	-	$	-	$	-	$	-	$	99,143	

Operations & Maintenance																							
Field Expenditures
Property Insurance	

$	

14,941	

$	

-	

$	

-	

$	

-	

$	

-	

$	

-	

$	

-	

$	

-	

$	-	

$	-	

$	-	

$	-	

$	

14,941	
Field Management	$	1,717	$	1,717	$	1,717	$	1,717	$	1,717	$	1,717	$	1,717	$	1,717	$	-	$	-	$	-	$	-	$	13,733	
Landscape Maintenance	$	10,556	$	10,556	$	13,332	$	13,332	$	13,332	$	16,172	$	13,332	$	13,332	$	-	$	-	$	-	$	-	$	103,945	
Landscape Replacement	$	3,500	$	-	$	975	$	-	$	-	$	3,740	$	800	$	-	$	-	$	-	$	-	$	-	$	9,015	
Lake Maintenance	$	955	$	955	$	955	$	955	$	955	$	955	$	955	$	955	$	-	$	-	$	-	$	-	$	7,640	
Fountain Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	165	$	-	$	-	$	-	$	-	$	165	
Streetlights	$	12,811	$	12,811	$	12,817	$	12,819	$	12,718	$	12,718	$	12,718	$	12,712	$	-	$	-	$	-	$	-	$	102,125	
Electric	$	453	$	375	$	508	$	394	$	312	$	887	$	515	$	425	$	-	$	-	$	-	$	-	$	3,869	
Water & Sewer	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Sidewalk & Asphalt Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Irrigation Repairs	$	449	$	824	$	882	$	156	$	81	$	-	$	149	$	176	$	-	$	-	$	-	$	-	$	2,718	
General Repairs & Maintenance	$	3,695	$	810	$	-	$	4,229	$	1,000	$	3,002	$	1,347	$	-	$	-	$	-	$	-	$	-	$	14,083	
Hog Trap	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Contingency	$	2,126	$	2,397	$	4,542	$	5,143	$	-	$	2,089	$	-	$	-	$	-	$	-	$	-	$	-	$	16,297	
Subtotal Field Expenditures	$	51,204	$	30,446	$	35,728	$	38,745	$	30,115	$	41,279	$	31,533	$	29,481	$	-	$	-	$	-	$	-	$	288,530	

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	
Amenity Expenditures
Amenity - Electric	
$	771	
$	908	
$	1,116	
$	762	
$	794	
$	982	
$	896	
$	1,026	
$	-  $	-  $	-  $	-  $	7,254	
Amenity - Water	$	320	$	431	$	381	$	456	$	506	$	376	$	359	$	504	$	-  $	-  $	-  $	-  $	3,332	
Playground Lease	$	5,439	$	5,439	$	5,439	$	5,439	$	5,439	$	5,439	$	5,439	$	5,439	$	-  $	-  $	-  $	-  $	43,511	
Internet	$	143	$	143	$	143	$	143	$	143	$	139	$	139	$	139	$	-  $	-  $	-  $	-  $	1,136	
Pest Control	$	40	$	40	$	40	$	40	$	40	$	40	$	40	$	40	$	-  $	-  $	-  $	-  $	320	
Janitorial Services	$	1,000	$	1,010	$	1,020	$	1,000	$	1,010	$	1,230	$	1,290	$	1,510	$	-  $	-  $	-  $	-  $	9,070	
Security Services	$	484	$	140	$	140	$	560	$	140	$	484	$	140	$	100	$	-  $	-  $	-  $	-  $	2,187	
Pool Maintenance	$	2,750	$	2,830	$	2,830	$	2,830	$	2,830	$	2,830	$	2,830	$	2,830	$	-  $	-  $	-  $	-  $	22,560	
Swimming Pool Permit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	280	$	-  $	-  $	-  $	-  $	280	
Amenity Access Management	$	1,288	$	1,288	$	1,288	$	1,288	$	1,288	$	1,288	$	1,288	$	1,288	$	-  $	-  $	-  $	-  $	10,300	
Amenity Repairs & Maintenance	$	895	$	2,537	$	-	$	-	$	745	$	394	$	2,732	$	-	$	-  $	-  $	-  $	-  $	7,302	
Holiday Decorations	$	-	$	-	$	-	$	15,300	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	15,300	
Contingency	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Subtotal Amenity Expenditures	$	13,129	$	14,765	$	12,397	$	27,818	$	12,935	$	13,201	$	15,152	$	13,155	$	-  $	-  $	-  $	-  $	122,552	
										
Total Operations & Maintenance	$	64,332	$	45,211	$	48,125	$	66,563	$	43,050	$	54,480	$	46,685	$	42,637	$	-  $	-  $	-  $	-  $	411,082	
										
Total Expenditures	$	93,256	$	53,617	$	54,280	$	77,769	$	51,780	$	65,078	$	60,907	$	53,538	$	-  $	-  $	-  $	-  $	510,225	

Other Financing Uses										
Transfer Out	$	-	$	-	$	-	$	-	$	-	$	84,000	$	-	$	-	$	-  $	-  $	-  $	-  $	84,000	
Total Other Financing Uses	$	-	$	-	$	-	$	-	$	-	$	84,000	$	-	$	-	$	-  $	-  $	-  $	-  $	84,000	
										
Total Expenditures & Other Financing Uses	$	93,256	$	53,617	$	54,280	$	77,769	$	51,780	$	149,078	$	60,907	$	53,538	$	-  $	-  $	-  $	-  $	594,225	
										
Net Change in Fund Balance	$	(92,098)	$	1,285	$	794,461	$	(73,154)	$	(44,475)	$	(128,649)	$	(45,149)	$	(29,346)	$	-  $	-  $	-  $	-  $	382,875	

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)
Less: Principal Payment - 05/01/26	($275,000)	
Current Bonds Outstanding	$11,350,000	

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)
Less: Principal Payment - 05/01/26	($125,000)	
Current Bonds Outstanding	$7,220,000	

North Powerline Road CDD
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2026

ON ROLL ASSESSMENTS

Gross Assessments $ Net Assessments  $

966,594.52  $
898,932.90  $

766,155.52  $
712,524.63  $

573,225.66  $
533,099.86  $

2,305,975.70
2,144,557.40

41.92%	33.22%	24.86%	100.00%

Date	
Distribution	
Gross Amount	
Discount/Penalty	
Commission	
Interest	
Property Appraiser	
Net Receipts	
General Fund	Series 2020 Debt Service	Series 2022 Debt Service	
Total	

11/10/25	
10/20-10/21/25	
$1,750.67	
($91.92)	
($33.18)	
$0.00	
$0.00	
$1,625.57	
$681.39	
$540.09	
$404.09	
$1,625.57	
11/14/25	10/01-10/31/25	$4,082.09	($163.29)	($78.38)	$0.00	$0.00	$3,840.42	$1,609.79	$1,275.97	$954.66	$3,840.42	
11/21/25	11/01-11/07/25	$23,434.67	($937.38)	($449.95)	$0.00	$0.00	$22,047.34	$9,241.57	$7,325.18	$5,480.59	$22,047.34	
11/26/25	11/08-11/15/25	$26,403.38	($1,056.11)	($506.95)	$0.00	$0.00	$24,840.32	$10,412.31	$8,253.14	$6,174.87	$24,840.32	
12/08/25	11/16-11/25/25	$87,772.15	($3,505.05)	($1,685.34)	$0.00	$0.00	$82,581.76	$34,615.75	$27,437.61	$20,528.40	$82,581.76	
12/17/25	INV#4652297	($13,393.81)	$0.00	$0.00	$0.00	$0.00	($13,393.81)	($5,614.28)	($4,450.06)	($3,329.47)	($13,393.81)	
12/17/25	INV#4652298	($9,665.95)	$0.00	$0.00	$0.00	$0.00	($9,665.95)	($4,051.67)	($3,211.49)	($2,402.79)	($9,665.95)	
12/19/25	11/26-11/30/25	$2,043,412.37	($81,735.64)	($39,233.53)	$0.00	$0.00	$1,922,443.20	$805,829.42	$638,727.66	$477,886.12	$1,922,443.20	
12/31/25	12/01-12/15/25	$44,200.26	($1,695.56)	($850.09)	$0.00	$0.00	$41,654.61	$17,460.33	$13,839.66	$10,354.62	$41,654.61	
01/09/26	12/16-12/31/25	$5,069.26	($2,369.29)	($54.00)	$0.00	$0.00	$2,645.97	$1,109.11	$879.12	$657.74	$2,645.97	
01/29/26	10/01-12/31/25	$0.00	$0.00	$0.00	$3,820.35	$0.00	$3,820.35	$1,601.38	$1,269.30	$949.67	$3,820.35	
02/13/26	01/01-01/31/26	$10,755.49	($215.08)	($210.81)	$0.00	$0.00	$10,329.60	$4,329.85	$3,431.99	$2,567.76	$10,329.60	
03/13/26	02/01-02/28/26	$2,864.61	$0.00	($57.29)	$0.00	$0.00	$2,807.32	$1,176.74	$932.73	$697.85	$2,807.32	
04/17/26	03/01-03/31/26	$28,689.86	$0.00	($573.80)	$0.00	$0.00	$28,116.06	$11,785.39	$9,341.50	$6,989.17	$28,116.06	
04/30/26	01/01-01/31/26	$0.00	$0.00	$0.00	$10.47	$0.00	$10.47	$4.39	$3.48	$2.60	$10.47	
04/30/26	02/01-03/31/26	$0.00	$0.00	$0.00	$25.04	$0.00	$25.04	$10.50	$8.32	$6.22	$25.04	
05/13/26	04/01-04/30/26	$10,160.88	$0.00	($203.22)	$0.00	$0.00	$9,957.66	$4,173.95	$3,308.41	$2,475.30	$9,957.66	
	TOTAL	$	2,265,535.93	$	(91,769.32)	$	(43,936.54)	$	3,855.86	$	-	$ 2,133,685.93	$  894,375.92	$	708,912.61	$  530,397.40	$	2,133,685.93	

99%

Net Percent Collected

$10,871.47  Bal. Remaining to Collect

DIRECT BILL ASSESSMENTS

Cassidy Holdings LLC 2026-01			
Net Assessments	
$	64,725.81	
Date	Due	Check	Net	Amount	
Received	Date	Number	Assessed	Received - GF	
10/31/25	10/1/25	2790, 2791, 2792, 2793, & 2794	$32,362.90	$32,362.90	
3/19/26	2/1/26	2853, 2854 & 2855	$16,181.45	$16,181.45	
5/6/26	5/1/26	2882, 2883 & 2884	$16,181.45	$16,181.45	
			$	64,725.80	$	64,725.80