Lake Emma
Community Development District Agenda
July 24, 2024

Agenda

Lake Emma
Community Development District
219 E. Livingston Street, Orlando, FL 32801 Phone: 407-841-5524 – Fax: 407-839-1526

July 17, 2024
Board of Supervisors Lake Emma Community Development District
Dear Board Members:

The regular meeting of the Board of Supervisors of the Lake Emma Community Development District will be held Wednesday, July 24, 2024, at 10:00 AM at the Cooper Memorial Library, 2525 Oakley Seaver Drive, Clermont, FL 34711. Following is the advance agenda for the regular meeting:

Board of Supervisors Meeting

Roll Call
Public Comment Period
Approval of Minutes of the April 24, 2024, Board of Supervisors Meeting
Public Hearing
Consideration of Resolution 2024-03 Adopting Fiscal Year 2025 Proposed Budget and Appropriating Funds
Consideration of Resolution 2024-04 Imposing Fiscal Year 2025 Special Assessments and Certifying Assessment Roll
Presentation of Fiscal Year 2023 Financial Audit Report
Staff Reports
Attorney
Engineer
Review of 2024 District Stormwater Report
Ratification of Work Authorization 2024-1 Annual Engineer’s Report
District Manager’s Report
Check Run Summary
Balance Sheet & Income Statement
Ratification of Series 2023 AA2 Requisition No. 6
Adoption of District Goals & Objectives
Approval of Fiscal Year 2025 Meeting Schedule
Other Business
Supervisors Requests
Adjournment

Minutes

MINUTES OF MEETING LAKE EMMA
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Lake Emma Community Development District was held Wednesday, April 24, 2024 at 10:00 a.m. at the Cooper Memorial Library, 2525 Oakley Seaver Drive, Clermont, Florida.

Present and constituting a quorum:

Adam Morgan	Chairman
Tony Iorio	Vice Chairman
Doug Beasley	Assistant Secretary
Brent Kewley	Assistant Secretary Also present were:
George Flint	District Manager, GMS
Tucker Mackie	District Counsel, Kutak Rock
Alan Scheerer	GMS
Rob Szozda	GMS

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order. Four members of the Board were present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
There were no members of the public present to provide comment.

THIRD ORDER OF BUSINESS	Approval of Minutes of the January 24,
2024, Board of Supervisors Meeting
Mr. Flint presented the minutes of the January 24, 2024 Board of Supervisors meeting and asked for comments, corrections, or changes. Hearing none, Mr. Flint asked for a motion of approval.

April 24, 2024	Lake Emma CDD

On MOTION by Mr. Morgan, seconded by Mr. Iorio, with all in favor, the Minutes of the January 24, 2024 Board of Supervisors Meeting, were approved.

FOURTH ORDER OF BUSINESS	Consideration	of	Resolution	2024-01
Approving the Fiscal Year 2025 Proposed Budget and Setting Public Hearing to Adopt
Mr. Flint presented the resolution to the Board and suggested the public hearing date be set for the regularly scheduled July meeting time and location. Mr. Flint summarized the proposed budget to the Board and noted that the Board is able to make changes until the hearing in July if needed. The budget is attached as an exhibit and can be found in the agenda. The budget has been updated in the administrative and O&M areas to incorporate the areas that are believed to be online for the next fiscal year. Mr. Scheerer highlighted some operational cost changes. The public hearing date will be July 24, 2024. Mr. Flint offered to answer any Board questions concerning the budget. Hearing no questions, there was a motion of approval.

On MOTION by Mr. Morgan, seconded by Mr. Kewley with all in favor, Resolution 2024-01 Approving the Fiscal Year 2025 Proposed Budget and Setting Public Hearing to Adopt, was approved.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2024-02
Setting a Date, Time, and Location for Landowners’ Election and Meeting
This resolution designates the date, place, and time for the landowners’ meeting and election. Mr. Flint recommended the date of November 27, 2024 which is a regularly scheduled meeting date and time. The seats up for reelection are Mr. Iorio, Mr. Kewley, and Mr. Beasley.

On MOTION by Mr. Morgan, seconded by Mr. Kewley, with all in favor, Resolution 2024-02 Setting a Date, Time, and Location for Landowners’ Election and Meeting, was approved.

April 24, 2024	Lake Emma CDD

SIXTH ORDER OF BUSINESS	Consideration of Acquisition of Phase 4
Improvements
Ms. Mackie noted that staff is currently working with the developer that constructed the improvements on acquiring for value and at this point staff is asking the Board to consider acquisition of the phase 4 improvements with a not to exceed amount of $6,000,000 dollars. This would include the stormwater, roadways, and utilities within phase 4. She offered to answer any Board questions and asked for a motion to approve the acquisition subject to receival of all of the documentation required pursuant to the acquisition agreement with the developer.

On MOTION by Mr. Iorio, seconded by Mr. Morgan, with all in favor, the Acquisition of Phase 4 Improvements NTE $6,000,000, was approved.

SEVENTH ORDER OF BUSINESS	Discussion of Addendum No. 2 Landscape
Maintenance for Phase 4 Ponds
Mr. Scheerer noted that they have done a really good job at holding their pricing for the District with an overall cost of $9,600 annually at $800 per month. There is a map associated with the ponds that they plan on walking tomorrow morning. He offered to answer any Board questions and asked for an approval of the addendum.

On MOTION by Mr. Beasley, seconded by Mr. Morgan, with all in favor, Addendum No. 2 Landscape Maintenance for Phase 4 Ponds, was approved.

EIGHTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Mackie had nothing further for the Board and reminded them about the ethics training and Form 1 entries. She offered to answer any Board questions.

Engineer
There being no comments, the next item followed.

April 24, 2024	Lake Emma CDD

District Manager’s Report
Check Run Summary
Mr. Flint presented the check register from January 17th through April 17th totaling
$150,952.76. He offered to answer any Board questions. Hearing none, there was a motion of approval.

On MOTION by Mr. Iorio, seconded by Mr. Morgan, with all in favor, the Check Register, was approved.

Balance Sheet and Income Statement
Mr. Flint presented the unaudited financials through March 31st. He asked for any questions and stated there was no action needed on this item.

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

TENTH ORDER OF BUSINESS	Supervisors Requests
There being no comments, the next item followed.

ELEVENTH ORDER OF BUSINESS	Adjournment
The meeting was adjourned.

On MOTION by Mr. Morgan, seconded by Mr. Iorio, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

Section A

RESOLUTION 2024-03
[FY 2025 APPROPRIATION RESOLUTION]
THE ANNUAL APPROPRIATION RESOLUTION OF THE LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET(S) FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2024, AND ENDING SEPTEMBER 30, 2025; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, for the fiscal year beginning October 1, 2024, and ending September 30, 2025 (“FY 2025”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the Lake Emma Community Development District (“District”) prior to June 15, 2024, proposed budget(s) (“Proposed Budget”) 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 general-purpose government(s) 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 on the Proposed Budget 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 in accordance with Section 189.016, Florida Statutes; 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.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1.  BUDGET
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 Lake Emma Community Development District for the Fiscal Year Ending September 30, 2025.”
The Adopted Budget shall be posted by the District Manager on the District’s official website in accordance with Section 189.016, Florida Statutes 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 FY 2025, the sum(s) set forth in Exhibit A 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 as set forth in Exhibit A.

SECTION 3.	BUDGET AMENDMENTS
Pursuant to Section 189.016, Florida Statutes, the District at any time within FY 2025 or within 60 days following the end of the FY 2025 may amend its Adopted Budget for that fiscal year as follows:
A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

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

Any other budget amendments shall be adopted by resolution and consistent with Florida law. The District Manager or Treasurer must ensure that any amendments to the budget under this paragraph c. are posted on the District’s website in accordance with Section 189.016, Florida Statutes, 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 24TH DAY OF JULY 2024.
ATTEST:	LAKE EMMA COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair/Vice Chair, Board of Supervisors
Exhibit A:	FY 2025 Budget

Lake Emma
Community  Development  District

Proposed Budget FY2025

Table of Contents

1-2	General Fund	

3-6	

General Fund Narrative	

7	

Debt Service Fund Series 2021	

8	

Amortization Schedule Series 2021	

9	

Debt Service Fund Series 2023	

10	

Amortization Schedule Series 2023	

Lake Emma
Community Development District Proposed Budget
FY2025
General Fund

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

Revenues:		
Administrative Assessments - Outside AA1-2	$	35,517	$	35,517	$	-	$	35,517	$	35,517	
Administrative Assessments - AA1-2	$	81,319	$	81,561	$	-	$	81,561	$	81,273	
Maintenance Assessments - AA1-2	$	88,517	$	88,468	$	-	$	88,468	$	88,517	
Total Revenues	$	205,353	$	205,547	$	-	$	205,547	$	205,307	

Expenditures:						
Administrative:						
Supervisor Fees	$	6,000	$	1,200	$	800	$	2,000	$	6,000	
FICA Expense	$	459	$	92	$	61	$	153	$	459	
Engineering Fees	$	12,000	$	748	$	1,252	$	2,000	$	8,000	
Attorney	$	20,000	$	4,570	$	3,250	$	7,820	$	16,679	
Arbitrage	$	900	$	450	$	450	$	900	$	900	
Dissemination	$	7,000	$	5,250	$	1,750	$	7,000	$	10,850	
Annual Audit	$	6,100	$	6,600	$	-	$	6,600	$	6,200	
Trustee Fees	$	8,100	$	4,041	$	4,041	$	8,081	$	8,100	
Assessment Administration	$	5,300	$	5,300	$	-	$	5,300	$	5,565	
Management Fees	$	36,750	$	27,563	$	9,188	$	36,750	$	40,000	
Information Technology	$	1,800	$	1,350	$	450	$	1,800	$	1,890	
Website Maintenance	$	1,200	$	900	$	300	$	1,200	$	1,260	
Telephone	$	300	$	-	$	50	$	50	$	100	
Postage	$	750	$	184	$	61	$	245	$	704	
Printing & Binding	$	592	$	27	$	23	$	50	$	250	
Insurance	$	6,210	$	5,871	$	-	$	5,871	$	6,458	
Legal Advertising	$	2,500	$	-	$	2,500	$	2,500	$	2,500	
Other Current Charges	$	600	$	391	$	124	$	515	$	600	
Office Supplies	$	50	$	16	$	14	$	30	$	50	
Property Taxes	$	50	$	17	$	-	$	17	$	50	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative:	$	116,836	$	64,743	$	24,313	$	89,057	$	116,790	
Operations & Maintenance						
Field Services	$	7,875	$	5,906	$	1,969	$	7,875	$	10,000	
Landscape Maintenance	$	43,272	$	23,725	$	10,818	$	34,543	$	45,436	
Repairs & Maintenance	$	5,000	$	-	$	1,250	$	1,250	$	5,000	
Stormwater Repairs & Maintenance	$	20,000	$	-	$	5,000	$	5,000	$	16,000	
Contingency	$	5,000	$	-	$	1,250	$	1,250	$	5,000	
Capital Outay	$	7,370	$	-	$	1,843	$	1,843	$	7,081	
Total Operations & Maintenance:	$	88,517	$	29,631	$	22,129	$	51,760	$	88,517	
						
Total Expenditures	$	205,353	$	94,374	$	46,443	$	140,817	$	205,307	
						
Excess Revenues (Expenditures)	$	-	$	111,172	$	(46,443)	$	64,730	$	-	

Lake Emma
Community Development District Gross Per Unit Assessment Chart

Net Administrative Annual Assessments (Total)	$116,790
Collection Cost (6%)	$7,455

Gross Assessments	$124,245

Property Type	Units	ERU Factor	ERUs	Gross Per Unit	Total Gross	
40' Lots	294	0.8	235.2	$85.44	$25,118.06	
50' Lots	571	1	571	$106.79	$60,979.64	
60' Lots	218	1.2	261.6	$128.15	$27,937.43	
65' Lots	24	1.3	31.2	$138.83	$3,331.99	
70' Lots	46	1.4	64.4	$149.51	$6,877.56	
Total	1153		1163.4		$124,244.68	

Net Administrative Annual Assessments (Outside AA1-2)	$35,517
Collection Cost (6%)	$2,267

Gross Assessments	$37,784

Property Type	Units	ERU Factor	ERUs	Gross Per Unit	Total Gross	
40' Lots	41	0.8	32.8	$85.44	$3,502.86	
50' Lots	178	1	178	$106.79	$19,009.41	
60' Lots	50	1.2	60	$128.15	$6,407.67	
65' Lots	24	1.3	31.2	$138.83	$3,331.99	
70' Lots	37	1.4	51.8	$149.51	$5,531.95	
Total	330		353.8		$37,783.88	

Net Administrative Annual Assessments (Assessment Area 1-2)	$81,273.15
Collection Cost (6%)	$5,187.65

Gross Assessments	$86,460.80

Property Type	Units	ERU Factor	ERUs	Gross Per Unit	Total Gross	
40' Lots	253	0.8	202.4	$85.44	$21,615.20	
50' Lots	393	1	393	$106.79	$41,970.22	
60' Lots	168	1.2	201.6	$128.15	$21,529.76	
65' Lots	0	1.3	0	$138.83	$0.00	
70' Lots	9	1.4	12.6	$149.51	$1,345.61	
Total	823		809.6		$86,460.80	

Net Maintenance Annual Assessments (Assessment Area 1-2)	$88,517
Collection Cost (6%)	$5,650

Gross Assessments	$94,167

Property Type	Units	ERU Factor	ERUs	Gross Per Unit	Total Gross	
40' Lots	253	0.8	202.4	$93.05	$23,541.65	
50' Lots	393	1	393	$116.31	$45,710.81	
60' Lots	168	1.2	201.6	$139.57	$23,448.60	
65' Lots	0	1.3	0	$0.00	$0.00	
70' Lots	9	1.4	12.6	$162.84	$1,465.54	
Total	823		809.6		$94,166.60	

Net Administrative & Maintenance Annual Assessments (Assessment Area 1-2)	$169,790
Collection Cost (6%)	$10,838

Gross Assessments	$180,627

Property Type	Units	ERU Factor	ERUs	Gross Per Unit	Total Gross	
40' Lots	253	0.8	202.4	$178.49	$45,156.85	
50' Lots	393	1	393	$223.11	$87,681.04	
60' Lots	168	1.2	201.6	$267.73	$44,978.36	
65' Lots	0	1.3	0	$0.00	$0.00	
70' Lots	9	1.4	12.6	$312.35	$2,811.15	
Total	823		809.6		$180,627.39	

Lake Emma
Community Development District
GENERAL FUND BUDGET

REVENUES:

Administrative Assessments

The District will levy a non-ad valorem assessment on all the assessable property within the district to fund the administrative portion of the general fund expenditures during the fiscal year.

Maintenance Assessments

The District will levy a non-ad valorem assessment on all the assessable property within Assessment Area One and Assessment Area Two to fund all operations and maintenance expenditures during the fiscal year.

EXPENDITURES:

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. Amount is based on 5 supervisors attending 6 meetings during the fiscal year.

FICA Expense

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

Engineering Fees

The District's engineer, Dewberry Engineers, Inc., will be providing general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review of invoices and requisitions, preparation and review of contract specifications and bid documents, and various projects assigned as directed by the Board of Supervisors and the District Manager.

Attorney

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

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on the Series 2021 Special Assessment Bonds (Assessment Area One) and the Series 2023 Special Assessment Bonds (Assessment Area Two). The District is expected to issue a new bond series in FY2025.

Lake Emma
Community Development District
GENERAL FUND BUDGET

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. The District has contracted with Governmental Management Services-Central Florida, LLC for this service on the Series 2021 Special Assessment Bonds (Assessment Area One) and the Series 2023 Special Assessment Bonds (Assessment Area Two). The District is expected to issue a new bond series in FY2025.

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 with Grau & Associates for this service.

Trustee Fees

The District will pay annual trustee fees for the Series 2021 Special Assessment Bonds (Assessment Area One) and the Series 2023 Special Assessment Bonds (Assessment Area Two) that are deposited with a Trustee at USBank. The District is expected to issue a new series in FY2025.

Assessment Administration

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

Management Fees

The District has contracted with Governmental Management Services-Central Florida, LLC to provide Management, Accounting and Recording Secretary Services for the District. The services include, but not limited to, recording and transcription of board meetings, budget preparation, all financial reporting, annual audit, etc.

Information Technology

The District has contracted with Governmental Management Services-Central Florida, LLC for costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, positive pay implementation and programming for fraud protection, accounting software, Adobe, Microsoft Office, etc.

Website Maintenance

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

Telephone

Telephone and fax machine.

Postage

Mailing of agenda packages, overnight deliveries, correspondence, etc.

Lake Emma
Community Development District
GENERAL FUND BUDGET

Printing & Binding

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

Insurance

The District’s general liability and public officials liability insurance coverage is provided by Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

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

Miscellaneous office supplies.

Property Taxes

Represents estimated costs billed by Lake County Property Appraiser’s office.

Dues, Licenses & Subscriptions

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

Operations & Maintenance:

Field Services

The District has contracted with Governmental Management Services-Central Florida, LLC for onsite field management of contracts for the District such as landscape maintenance. Services to include onsite inspections, meetings with contractors, attend Board meetings and receive and respond to property owner phone calls and emails.

Landscape Maintenance

Represents proposed costs provided by CherryLake Inc. for landscape maintenance of dry retention ponds located within the District’s boundaries.

Description	Monthly	Annual	
Trinity Lake Ponds & Disking	$1,959	$23,508	
Phase 3 Ponds	$847	$10,164	
Phase 4 Ponds	$800	$9,600	
Contingency		$2,164	
Total		$45,436	

Lake Emma
Community Development District
GENERAL FUND BUDGET

Repairs & Maintenance

Represents general repairs and maintenance costs that are not budgeted under any other budget line item.

Stormwater Repairs & Maintenance

Represents estimated costs for storm structure maintenance and erosion repairs.

Contingency

Represents any additional field expense that may not have been provided for in the budget.

Capital Outlay

Represents costs for capital outlay related expenses.

Lake Emma
Community Development District Proposed Budget
FY2025
Debt Service Fund Series 2021

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

Revenues:		
Special Assessments	$	393,888	$	394,753	$	-	$	394,753	$	393,888	
Interest	$	12,000	$	18,363	$	3,812	$	22,175	$	18,000	
Carry Forward Surplus	$	151,928	$	154,796	$	-	$	154,796	$	177,149	
Total Revenues	$	557,816	$	567,912	$	3,812	$	571,724	$	589,037	

Expenditures:						
Series 2021
Interest - 12/15	

$	122,288	

$	122,288	

$	-	

$	122,288	

$	120,413	
Principal - 06/15	$	150,000	$	150,000	$	-	$	150,000	$	155,000	
Interest - 06/15	$	122,288	$	122,288	$	-	$	122,288	$	120,413	
Total Expenditures	$	394,575	$	394,575	$	-	$	394,575	$	395,825	
						
Excess Revenues (Expenditures)	$	163,241	$	173,337	$	3,812	$	177,149	$	193,212	

Interest - 12/15/2025	

$118,475	
				Total	$118,475	
				
Net Assessment	
$393,888	
				Collection Cost (6%)	$25,142	
				Gross Assessment	$419,030	
						
		Property Type	Units	Gross Per Unit	Gross Total	
		40' Lots	133	$813	$108,106	
		50' Lots	189	$984	$185,938	
		60' Lots	94	$1,196	$112,424	
		70' Lots	9	$1,396	$12,561	
		Total	425		$419,030	

Lake Emma
Series 2021, Special Assessment Bonds (Assessment Area One) (Term Bonds Combined)

Amortization Schedule

Date	Balance	Principal	Interest	Annual

12/15/24	$  6,605,000	$	
6/15/25	$  6,605,000	$	
12/15/25	$  6,450,000	$	
6/15/26	$  6,450,000	$	
12/15/26	$  6,295,000	$	
6/15/27	$  6,295,000	$	
12/15/27	$  6,135,000	$	
6/15/28	$  6,135,000	$	
12/15/28	$  5,970,000	$	
6/15/29	$  5,970,000	$	
12/15/29	$  5,800,000	$	
6/15/30	$  5,800,000	$	
12/15/30	$  5,625,000	$	
6/15/31	$  5,625,000	$	
12/15/31	$  5,445,000	$	
6/15/32	$  5,445,000	$	
12/15/32	$  5,255,000	$	
6/15/33	$  5,255,000	$	
12/15/33	$  5,060,000	$	
6/15/34	$  5,060,000	$	
12/15/34	$  4,860,000	$	
6/15/35	$  4,860,000	$	
12/15/35	$  4,650,000	$	
6/15/36	$  4,650,000	$	
12/15/36	$  4,435,000	$	
6/15/37	$  4,435,000	$	
12/15/37	$  4,210,000	$	
6/15/38	$  4,210,000	$	
12/15/38	$  3,980,000	$	
6/15/39	$  3,980,000	$	
12/15/39	$  3,740,000	$	
6/15/40	$  3,740,000	$	
12/15/40	$  3,490,000	$	
6/15/41	$  3,490,000	$	
12/15/41	$  3,230,000	$	
6/15/42	$  3,230,000	$	
12/15/42	$  2,960,000	$	
6/15/43	$  2,960,000	$	
12/15/43	$  2,680,000	$	
6/15/44	$  2,680,000	$	
12/15/44	$  2,390,000	$	
6/15/45	$  2,390,000	$	
12/15/45	$  2,090,000	$	
6/15/46	$  2,090,000	$	
12/15/46	$  1,775,000	$	
6/15/47	$  1,775,000	$	
12/15/47	$  1,450,000	$	
6/15/48	$  1,450,000	$	
12/15/48	$  1,110,000	$	
6/15/49	$  1,110,000	$	
12/15/49	$	755,000	$	
6/15/50	$	755,000	$	
12/15/50	$	385,000	$	
6/15/51	$	385,000	$	

$
155,000	$
$
155,000	$
$
160,000	$
$
165,000	$
$
170,000	$
$
175,000	$
$
180,000	$
$
190,000	$
$
195,000	$
$
200,000	$
$
210,000	$
$
215,000	$
$
225,000	$
$
230,000	$
$
240,000	$
$
250,000	$
$
260,000	$
$
270,000	$
$
280,000	$
$
290,000	$
$
300,000	$
$
315,000	$
$
325,000	$
$
340,000	$
$
355,000	$
$
370,000	$
$
385,000	$

120,412.50	$
120,412.50	$
118,475.00	$
118,475.00	$
116,537.50	$
116,537.50	$
114,057.50	$
114,057.50	$
111,500.00	$
111,500.00	$
108,865.00	$
108,865.00	$
106,152.50	$
106,152.50	$
103,362.50	$
103,362.50	$
100,037.50	$
100,037.50	$
96,625.00	$
96,625.00	$
93,125.00	$
93,125.00	$
89,450.00	$
89,450.00	$
85,687.50	$
85,687.50	$
81,750.00	$
81,750.00	$
77,725.00	$
77,725.00	$
73,525.00	$
73,525.00	$
69,150.00	$
69,150.00	$
64,600.00	$
64,600.00	$
59,200.00	$
59,200.00	$
53,600.00	$
53,600.00	$
47,800.00	$
47,800.00	$
41,800.00	$
41,800.00	$
35,500.00	$
35,500.00	$
29,000.00	$
29,000.00	$
22,200.00	$
22,200.00	$
15,100.00	$
15,100.00	$
7,700.00	$
7,700.00	$

120,412.50
- 393,887.50
- 390,012.50
- 390,595.00
- 390,557.50
- 390,365.00
- 390,017.50
- 389,515.00
- 393,400.00
- 391,662.50
- 389,750.00
- 392,575.00
- 390,137.50
- 392,437.50
- 389,475.00
- 391,250.00
- 392,675.00
- 393,750.00
- 393,800.00
- 392,800.00
- 391,400.00
- 389,600.00
- 392,300.00
- 389,500.00
- 391,200.00
- 392,300.00
- 392,800.00
392,700.00

Totals	$  6,605,000	$	4,085,875	$ 10,690,875.00

Lake Emma
Community Development District Proposed Budget
FY2025
Debt Service Fund Series 2023

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

Revenues:		
Special Assessments	$	457,319	$	457,319	$	-	$	457,319	$	457,320	
Interest	$	2,500	$	22,485	$	6,000	$	28,485	$	12,000	
Carry Forward Surplus	$	92,587	$	93,011	$	-	$	93,011	$	190,692	
Total Revenues	$	552,406	$	572,816	$	6,000	$	578,816	$	660,011	

Expenditures:						
Series 2023
Interest - 11/01	

$	92,587	

$	92,587	

$	-	

$	92,587	

$	176,950	
Principal - 05/01	$	100,000	$	100,000	$	-	$	100,000	$	105,000	
Interest - 05/01	$	179,200	$	179,200	$	-	$	179,200	$	176,950	
Total Expenditures	$	371,787	$	371,787	$	-	$	371,787	$	458,900	

Other Sources/(Uses)						
Transfer In/(Out)	$	-	$	(16,337)	$	-	$	(16,337)	$	-	
Total Other Financing Sources (Uses)	$	-	$	(16,337)	$	-	$	(16,337)	$	-	
						
Excess Revenues (Expenditures)	$	180,619	$	184,692	$	6,000	$	190,692	$	201,111	

Interest - 11/1/2025	

$174,588	
				Total	$174,588	
				
Net Assessment	
$457,320	
				Collection Cost (6%)	$29,191	
				Gross Assessment	$486,510	
						
		Property Type	Units	Gross Per Unit	Gross Total	
		40' Lots	120	$1,099	$131,894	
		50' Lots	204	$1,249	$254,796	
		60' Lots	74	$1,349	$99,820	
		Total	398		$486,510	

Lake Emma
Series 2023, Special Assessment Bonds (Assessment Area Two) (Term Bonds Combined)

Amortization Schedule

Date	Balance	Principal	Interest	Annual

11/1/24	$ 6,675,000	$	-	$	176,950.00	$	176,950.00	
5/1/25	$ 6,675,000	$	105,000	$	176,950.00	$	-	
11/1/25	$ 6,570,000	$	-	$	174,587.50	$	456,537.50	
5/1/26	$ 6,570,000	$	110,000	$	174,587.50	$	-	
11/1/26	$ 6,460,000	$	-	$	172,112.50	$	456,700.00	
5/1/27	$ 6,460,000	$	115,000	$	172,112.50	$	-	
11/1/27	$ 6,345,000	$	-	$	169,525.00	$	456,637.50	
5/1/28	$ 6,345,000	$	120,000	$	169,525.00	$	-	
11/1/28	$ 6,225,000	$	-	$	166,825.00	$	456,350.00	
5/1/29	$ 6,225,000	$	125,000	$	166,825.00	$	-	
11/1/29	$ 6,100,000	$	-	$	164,012.50	$	455,837.50	
5/1/30	$ 6,100,000	$	130,000	$	164,012.50	$	-	
11/1/30	$ 5,970,000	$	-	$	161,087.50	$	455,100.00	
5/1/31	$ 5,970,000	$	135,000	$	161,087.50	$	-	
11/1/31	$ 5,835,000	$	-	$	157,543.75	$	453,631.25	
5/1/32	$ 5,835,000	$	145,000	$	157,543.75	$	-	
11/1/32	$ 5,690,000	$	-	$	153,737.50	$	456,281.25	
5/1/33	$ 5,690,000	$	150,000	$	153,737.50	$	-	
11/1/33	$ 5,540,000	$	-	$	149,800.00	$	453,537.50	
5/1/34	$ 5,540,000	$	160,000	$	149,800.00	$	-	
11/1/34	$ 5,380,000	$	-	$	145,600.00	$	455,400.00	
5/1/35	$ 5,380,000	$	170,000	$	145,600.00	$	-	
11/1/35	$ 5,210,000	$	-	$	141,137.50	$	456,737.50	
5/1/36	$ 5,210,000	$	175,000	$	141,137.50	$	-	
11/1/36	$ 5,035,000	$	-	$	136,543.75	$	452,681.25	
5/1/37	$ 5,035,000	$	185,000	$	136,543.75	$	-	
11/1/37	$ 4,850,000	$	-	$	131,687.50	$	453,231.25	
5/1/38	$ 4,850,000	$	195,000	$	131,687.50	$	-	
11/1/38	$ 4,655,000	$	-	$	126,568.75	$	453,256.25	
5/1/39	$ 4,655,000	$	205,000	$	126,568.75	$	-	
11/1/39	$ 4,450,000	$	-	$	121,187.50	$	452,756.25	
5/1/40	$ 4,450,000	$	220,000	$	121,187.50	$	-	
11/1/40	$ 4,230,000	$	-	$	115,412.50	$	456,600.00	
5/1/41	$ 4,230,000	$	230,000	$	115,412.50	$	-	
11/1/41	$ 4,000,000	$	-	$	109,375.00	$	454,787.50	
5/1/42	$ 4,000,000	$	245,000	$	109,375.00	$	-	
11/1/42	$ 3,755,000	$	-	$	102,943.75	$	457,318.75	
5/1/43	$ 3,755,000	$	255,000	$	102,943.75	$	-	
11/1/43	$ 3,500,000	$	-	$	96,250.00	$	454,193.75	
5/1/44	$ 3,500,000	$	270,000	$	96,250.00	$	-	
11/1/44	$ 3,230,000	$	-	$	88,825.00	$	455,075.00	
5/1/45	$ 3,230,000	$	285,000	$	88,825.00	$	-	
11/1/45	$ 2,945,000	$	-	$	80,987.50	$	454,812.50	
5/1/46	$ 2,945,000	$	300,000	$	80,987.50	$	-	
11/1/46	$ 2,645,000	$	-	$	72,737.50	$	453,725.00	
5/1/47	$ 2,645,000	$	320,000	$	72,737.50	$	-	
11/1/47	$ 2,325,000	$	-	$	63,937.50	$	456,675.00	
5/1/48	$ 2,325,000	$	335,000	$	63,937.50	$	-	
11/1/48	$ 1,990,000	$	-	$	54,725.00	$	453,662.50	
5/1/49	$ 1,990,000	$	355,000	$	54,725.00	$	-	
11/1/49	$ 1,635,000	$	-	$	44,962.50	$	454,687.50	
5/1/50	$ 1,635,000	$	375,000	$	44,962.50	$	-	
11/1/50	$ 1,260,000	$	-	$	34,650.00	$	454,612.50	
5/1/51	$ 1,260,000	$	395,000	$	34,650.00	$	-	
11/1/51	$	865,000	$	-	$	23,787.50	$	453,437.50	
5/1/52	$	865,000	$	420,000	$	23,787.50	$	-	
11/1/52	$	445,000	$	-	$	12,237.50	$	456,025.00	
5/1/53	$	445,000	$	445,000	$	12,237.50	$	457,237.50	
Totals		$	6,675,000	$	6,699,475  $ 13,374,475.00	

Section B

RESOLUTION 2024-04
[FY 2025 ASSESSMENT RESOLUTION]
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT PROVIDING FOR FUNDING FOR THE FY 2025 ADOPTED BUDGET(S); 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 Lake Emma 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, located in Lake 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, for the fiscal year beginning October 1, 2024, and ending September 30, 2025 (“FY 2025”), the Board of Supervisors (“Board”) of the District has determined to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”), attached hereto as Exhibit A; and

WHEREAS, pursuant to Chapter 190, Florida Statutes, the District may fund the Adopted Budget through the levy and imposition of special assessments on benefitted lands within the District and, regardless of the imposition method utilized by the District, under Florida law the District may collect such assessments by direct bill, tax roll, or in accordance with other collection measures provided by law; and

WHEREAS, in order to fund the District’s Adopted Budget, the District’s Board now desires to adopt this Resolution setting forth the means by which the District intends to fund its Adopted Budget.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT:

FUNDING. The District’s Board hereby authorizes the funding mechanisms for the Adopted Budget as provided further herein and as indicated in the Adopted Budget attached hereto as Exhibit A and the assessment roll attached hereto as Exhibit B (“Assessment Roll”).
OPERATIONS AND MAINTENANCE ASSESSMENTS.
Benefit 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 Exhibit A and Exhibit B and is hereby found to be fair and reasonable.

O&M Assessment Imposition. Pursuant to Chapter 190, Florida Statutes, a special assessment for operations and maintenance (“O&M Assessment(s)”) is

hereby levied and imposed on benefitted lands within the District and in accordance with Exhibit A and Exhibit B. The lien of the O&M Assessments imposed and levied by this Resolution shall be effective upon passage of this Resolution.

Maximum Rate. Pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.
DEBT SERVICE SPECIAL ASSESSMENTS. The District’s Board hereby certifies for collection the FY 2025 installment of the District’s previously levied debt service special assessments (“Debt Assessments,” and together with the O&M Assessments, the “Assessments”) in accordance with this Resolution and as further set forth in Exhibit A and Exhibit B, and hereby directs District staff to affect the collection of the same.

COLLECTION AND ENFORCEMENT; PENALTIES; INTEREST.	Pursuant to
Chapter 190, Florida Statutes, the District is authorized to collect and enforce the Assessments as set forth below.
Tax Roll Assessments. To the extent indicated in Exhibit A and Exhibit B, those certain O&M Assessments (if any) and/or Debt Assessments (if any) imposed on the “Tax Roll Property” identified in Exhibit B shall be collected by the County Tax Collector at the same time and in the same manner as County property taxes in accordance with Chapter 197, Florida Statutes (“Uniform Method”). 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 property taxes. The District’s Board finds and determines that such collection method is an efficient method of collection for the Tax Roll Property.
Direct Bill Assessments. To the extent indicated in Exhibit A and Exhibit B, those certain O&M Assessments (if any) and/or Debt Assessments (if any) imposed on “Direct Collect Property” identified in Exhibit B shall be collected directly by the District in accordance with Florida law, as set forth in Exhibit A and Exhibit B. The District’s Board finds and determines that such collection method is an efficient method of collection for the Direct Collect Property.

Due Date (O&M Assessments). O&M Assessments directly collected by the District shall be due and payable in full on December 1, 2024; provided, however, that, to the extent permitted by law, the O&M Assessments due may be paid in several partial, deferred payments and according to the following schedule: 50% due no later than December 1, 2024, 25% due no later than February 1, 2025 and 25% due no later than
May 1, 2025.
Due Date (Debt Assessments). Debt Assessments directly collected by the District shall be due and payable in full December 1, 2024; provided, however, that, to the extent permitted by law, the O&M Assessments due may be paid in several partial, deferred payments and according to the following schedule: 50% due no later than December 1, 2024, 25% due
no later than February 1, 2025 and 25% due no later than May 1, 2025.

In the event that an Assessment payment is not made in accordance with the schedule(s) stated above, the whole of such Assessment, including any remaining partial, deferred payments for the Fiscal Year: 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 District’s decision to collect 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.

ASSESSMENT ROLL; AMENDMENTS. The Assessment Roll, attached hereto as Exhibit B, is hereby certified for collection. The Assessment Roll shall be collected pursuant to the collection methods provided above. The proceeds therefrom shall be paid to the District. 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.

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.
EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.
[CONTINUED ON NEXT PAGE]
PASSED AND ADOPTED this 24th day of July 2024.

ATTEST:	[DISTRICTNAME] COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By:	 Its:	

Exhibit A: Budget
Exhibit B: Assessment Roll

Lake Emma CDD
FY 25 Assessment Roll

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
052225010000000100	1	50	$223.11	$983.80		$1,206.91	
052225010000000200	1	50	$223.11	$983.80		$1,206.91	
052225010000000300	1	50	$223.11	$983.80		$1,206.91	
052225010000000400	1	50	$223.11	$983.80		$1,206.91	
052225010000000500	1	50	$223.11	$983.80		$1,206.91	
052225010000000600	1	50	$223.11	$983.80		$1,206.91	
052225010000000700	1	50	$223.11	$983.80		$1,206.91	
052225010000000800	1	50	$223.11	$983.80		$1,206.91	
052225010000000900	1	50	$223.11	$983.80		$1,206.91	
052225010000001000	1	50	$223.11	$983.80		$1,206.91	
052225010000001100	1	50	$223.11	$983.80		$1,206.91	
052225010000001200	1	50	$223.11	$983.80		$1,206.91	
052225010000001300	1	50	$223.11	$983.80		$1,206.91	
052225010000001400	1	50	$223.11	$983.80		$1,206.91	
052225010000001500	1	50	$223.11	$983.80		$1,206.91	
052225010000001600	1	50	$223.11	$983.80		$1,206.91	
052225010000001700	1	50	$223.11	$983.80		$1,206.91	
052225010000001800	1	50	$223.11	$983.80		$1,206.91	
052225010000001900	1	60	$267.73	$1,196.00		$1,463.73	
052225010000002000	1	60	$267.73	$1,196.00		$1,463.73	
052225010000002100	1	60	$267.73	$1,196.00		$1,463.73	
052225010000002200	1	60	$267.73	$1,196.00		$1,463.73	
052225010000002300	1	60	$267.73	$1,196.00		$1,463.73	
052225010000002400	1	70	$312.35	$1,395.68		$1,708.03	
052225010000002500	1	70	$312.35	$1,395.68		$1,708.03	
052225010000002600	1	70	$312.35	$1,395.68		$1,708.03	
052225010000002700	1	70	$312.35	$1,395.68		$1,708.03	
052225010000002800	1	70	$312.35	$1,395.68		$1,708.03	
052225010000002900	1	70	$312.35	$1,395.68		$1,708.03	
052225010000003000	1	70	$312.35	$1,395.68		$1,708.03	
052225010000003100	1	70	$312.35	$1,395.68		$1,708.03	
052225010000003200	1	70	$312.35	$1,395.68		$1,708.03	
052225010000003300	1	60	$267.73	$1,196.00		$1,463.73	
052225010000003400	1	60	$267.73	$1,196.00		$1,463.73	
052225010000003500	1	60	$267.73	$1,196.00		$1,463.73	
052225010000003600	1	60	$267.73	$1,196.00		$1,463.73	
052225010000003700	1	60	$267.73	$1,196.00		$1,463.73	
052225010000003800	1	60	$267.73	$1,196.00		$1,463.73	
052225010000003900	1	60	$267.73	$1,196.00		$1,463.73	
052225010000004000	1	60	$267.73	$1,196.00		$1,463.73	
052225010000004100	1	60	$267.73	$1,196.00		$1,463.73	
052225010000004200	1	60	$267.73	$1,196.00		$1,463.73	
052225010000004300	1	60	$267.73	$1,196.00		$1,463.73	
052225010000004400	1	60	$267.73	$1,196.00		$1,463.73	
052225010000004500	1	60	$267.73	$1,196.00		$1,463.73	
052225010000004600	1	60	$267.73	$1,196.00		$1,463.73	
052225010000004700	1	60	$267.73	$1,196.00		$1,463.73	
052225010000004800	1	60	$267.73	$1,196.00		$1,463.73	
052225010000004900	1	60	$267.73	$1,196.00		$1,463.73	
052225010000005000	1	50	$223.11	$983.80		$1,206.91	
052225010000005100	1	50	$223.11	$983.80		$1,206.91	
052225010000005200	1	50	$223.11	$983.80		$1,206.91	
052225010000005300	1	50	$223.11	$983.80		$1,206.91	
052225010000005400	1	50	$223.11	$983.80		$1,206.91	
052225010000005500	1	50	$223.11	$983.80		$1,206.91	
052225010000005600	1	50	$223.11	$983.80		$1,206.91	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
052225010000005700	1	50	$223.11	$983.80		$1,206.91	
052225010000005800	1	50	$223.11	$983.80		$1,206.91	
052225010000005900	1	50	$223.11	$983.80		$1,206.91	
052225010000006000	1	50	$223.11	$983.80		$1,206.91	
052225010000006100	1	50	$223.11	$983.80		$1,206.91	
052225010000006200	1	50	$223.11	$983.80		$1,206.91	
052225010000006300	1	50	$223.11	$983.80		$1,206.91	
052225010000006400	1	50	$223.11	$983.80		$1,206.91	
052225010000006500	1	50	$223.11	$983.80		$1,206.91	
052225010000006600	1	50	$223.11	$983.80		$1,206.91	
052225010000006700	1	50	$223.11	$983.80		$1,206.91	
052225010000006800	1	50	$223.11	$983.80		$1,206.91	
052225010000006900	1	50	$223.11	$983.80		$1,206.91	
052225010000007000	1	50	$223.11	$983.80		$1,206.91	
052225010000007100	1	50	$223.11	$983.80		$1,206.91	
052225010000007200	1	50	$223.11	$983.80		$1,206.91	
052225010000007300	1	60	$267.73	$1,196.00		$1,463.73	
052225010000007400	1	60	$267.73	$1,196.00		$1,463.73	
052225010000007500	1	60	$267.73	$1,196.00		$1,463.73	
052225010000007600	1	60	$267.73	$1,196.00		$1,463.73	
052225010000007700	1	60	$267.73	$1,196.00		$1,463.73	
052225010000007800	1	60	$267.73	$1,196.00		$1,463.73	
052225010000007900	1	60	$267.73	$1,196.00		$1,463.73	
052225010000008000	1	60	$267.73	$1,196.00		$1,463.73	
052225010000008100	1	60	$267.73	$1,196.00		$1,463.73	
052225010000008200	1	60	$267.73	$1,196.00		$1,463.73	
052225010000008300	1	50	$223.11	$983.80		$1,206.91	
052225010000008400	1	50	$223.11	$983.80		$1,206.91	
052225010000008500	1	50	$223.11	$983.80		$1,206.91	
052225010000008600	1	40	$178.49	$812.83		$991.32	
052225010000008700	1	40	$178.49	$812.83		$991.32	
052225010000008800	1	40	$178.49	$812.83		$991.32	
052225010000008900	1	40	$178.49	$812.83		$991.32	
052225010000009000	1	40	$178.49	$812.83		$991.32	
052225010000009100	1	40	$178.49	$812.83		$991.32	
052225010000009200	1	40	$178.49	$812.83		$991.32	
052225010000009300	1	40	$178.49	$812.83		$991.32	
052225010000009400	1	40	$178.49	$812.83		$991.32	
052225010000009500	1	40	$178.49	$812.83		$991.32	
052225010000009600	1	40	$178.49	$812.83		$991.32	
052225010000009700	1	40	$178.49	$812.83		$991.32	
052225010000009800	1	40	$178.49	$812.83		$991.32	
052225010000009900	1	40	$178.49	$812.83		$991.32	
052225010000010000	1	40	$178.49	$812.83		$991.32	
052225010000010100	1	40	$178.49	$812.83		$991.32	
052225010000010200	1	40	$178.49	$812.83		$991.32	
052225010000010300	1	40	$178.49	$812.83		$991.32	
052225010000010400	1	40	$178.49	$812.83		$991.32	
052225010000010500	1	40	$178.49	$812.83		$991.32	
052225010000010600	1	40	$178.49	$812.83		$991.32	
052225010000010700	1	40	$178.49	$812.83		$991.32	
052225010000010800	1	40	$178.49	$812.83		$991.32	
052225010000010900	1	40	$178.49	$812.83		$991.32	
052225010000011000	1	40	$178.49	$812.83		$991.32	
052225010000011100	1	40	$178.49	$812.83		$991.32	
052225010000011200	1	40	$178.49	$812.83		$991.32	
052225010000011300	1	40	$178.49	$812.83		$991.32	
052225010000011400	1	40	$178.49	$812.83		$991.32	
052225010000011500	1	40	$178.49	$812.83		$991.32	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
052225010000011600	1	40	$178.49	$812.83		$991.32	
052225010000011700	1	40	$178.49	$812.83		$991.32	
052225010000011800	1	40	$178.49	$812.83		$991.32	
052225010000011900	1	40	$178.49	$812.83		$991.32	
052225010000012000	1	40	$178.49	$812.83		$991.32	
052225010000012100	1	40	$178.49	$812.83		$991.32	
052225010000012200	1	40	$178.49	$812.83		$991.32	
052225010000012300	1	40	$178.49	$812.83		$991.32	
052225010000012400	1	40	$178.49	$812.83		$991.32	
052225010000012500	1	40	$178.49	$812.83		$991.32	
052225010000012600	1	40	$178.49	$812.83		$991.32	
052225010000012700	1	40	$178.49	$812.83		$991.32	
052225010000012800	1	40	$178.49	$812.83		$991.32	
052225010000012900	1	50	$223.11	$983.80		$1,206.91	
052225010000013000	1	50	$223.11	$983.80		$1,206.91	
052225010000013100	1	50	$223.11	$983.80		$1,206.91	
052225010000013200	1	50	$223.11	$983.80		$1,206.91	
052225010000013300	1	50	$223.11	$983.80		$1,206.91	
052225010000013400	1	50	$223.11	$983.80		$1,206.91	
052225010000013500	1	50	$223.11	$983.80		$1,206.91	
052225010000013600	1	50	$223.11	$983.80		$1,206.91	
052225010000013700	1	50	$223.11	$983.80		$1,206.91	
052225010000013800	1	50	$223.11	$983.80		$1,206.91	
052225010000013900	1	50	$223.11	$983.80		$1,206.91	
052225010000014000	1	50	$223.11	$983.80		$1,206.91	
052225010000014100	1	50	$223.11	$983.80		$1,206.91	
052225010000014200	1	50	$223.11	$983.80		$1,206.91	
052225010000014300	1	50	$223.11	$983.80		$1,206.91	
052225010000014400	1	50	$223.11	$983.80		$1,206.91	
052225010000014500	1	50	$223.11	$983.80		$1,206.91	
052225010000014600	1	50	$223.11	$983.80		$1,206.91	
052225010000014700	1	50	$223.11	$983.80		$1,206.91	
052225010000014800	1	50	$223.11	$983.80		$1,206.91	
052225010000014900	1	50	$223.11	$983.80		$1,206.91	
052225010000015000	1	50	$223.11	$983.80		$1,206.91	
052225010000015100	1	50	$223.11	$983.80		$1,206.91	
052225010000015200	1	50	$223.11	$983.80		$1,206.91	
052225010000015300	1	50	$223.11	$983.80		$1,206.91	
052225010000015400	1	50	$223.11	$983.80		$1,206.91	
052225010000015500	1	50	$223.11	$983.80		$1,206.91	
052225010000015600	1	50	$223.11	$983.80		$1,206.91	
052225010000015700	1	50	$223.11	$983.80		$1,206.91	
052225010000015800	1	50	$223.11	$983.80		$1,206.91	
052225010000015900	1	50	$223.11	$983.80		$1,206.91	
052225010000016000	1	50	$223.11	$983.80		$1,206.91	
052225010000016100	1	50	$223.11	$983.80		$1,206.91	
052225010000016200	1	50	$223.11	$983.80		$1,206.91	
052225010000016300	1	50	$223.11	$983.80		$1,206.91	
052225010000016400	1	50	$223.11	$983.80		$1,206.91	
052225010000016500	1	50	$223.11	$983.80		$1,206.91	
052225010000016600	1	50	$223.11	$983.80		$1,206.91	
052225010000016700	1	50	$223.11	$983.80		$1,206.91	
052225010000016800	1	50	$223.11	$983.80		$1,206.91	
052225010000016900	1	50	$223.11	$983.80		$1,206.91	
052225010000017000	1	50	$223.11	$983.80		$1,206.91	
052225010000017100	1	50	$223.11	$983.80		$1,206.91	
052225010000017200	1	50	$223.11	$983.80		$1,206.91	
052225010000017300	1	50	$223.11	$983.80		$1,206.91	
052225010000017400	1	50	$223.11	$983.80		$1,206.91	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
052225010000017500	1	50	$223.11	$983.80		$1,206.91	
052225010000017600	1	50	$223.11	$983.80		$1,206.91	
052225010000017700	1	50	$223.11	$983.80		$1,206.91	
052225010000017800	1	50	$223.11	$983.80		$1,206.91	
052225010000017900	1	50	$223.11	$983.80		$1,206.91	
052225010000018000	1	50	$223.11	$983.80		$1,206.91	
052225010000018100	1	50	$223.11	$983.80		$1,206.91	
052225010000018200	1	50	$223.11	$983.80		$1,206.91	
052225010000018300	1	50	$223.11	$983.80		$1,206.91	
052225010000018400	1	50	$223.11	$983.80		$1,206.91	
052225010000018500	1	50	$223.11	$983.80		$1,206.91	
052225010000018600	1	50	$223.11	$983.80		$1,206.91	
052225010000018700	1	50	$223.11	$983.80		$1,206.91	
052225010000018800	1	50	$223.11	$983.80		$1,206.91	
052225010000018900	1	50	$223.11	$983.80		$1,206.91	
052225010000019000	1	50	$223.11	$983.80		$1,206.91	
052225010000019100	1	50	$223.11	$983.80		$1,206.91	
052225010000019200	1	50	$223.11	$983.80		$1,206.91	
052225010000019300	1	50	$223.11	$983.80		$1,206.91	
052225010000019400	1	50	$223.11	$983.80		$1,206.91	
052225010000019500	1	50	$223.11	$983.80		$1,206.91	
052225010000019600	1	50	$223.11	$983.80		$1,206.91	
052225010000019700	1	50	$223.11	$983.80		$1,206.91	
052225010000019800	1	50	$223.11	$983.80		$1,206.91	
052225010000019900	1	50	$223.11	$983.80		$1,206.91	
052225010000020000	1	50	$223.11	$983.80		$1,206.91	
052225010000020100	1	50	$223.11	$983.80		$1,206.91	
052225010000020200	1	50	$223.11	$983.80		$1,206.91	
052225010000020300	1	50	$223.11	$983.80		$1,206.91	
052225010000020400	1	50	$223.11	$983.80		$1,206.91	
052225010000020500	1	50	$223.11	$983.80		$1,206.91	
052225010000020600	1	50	$223.11	$983.80		$1,206.91	
052225010000020700	1	50	$223.11	$983.80		$1,206.91	
052225010000020800	1	60	$267.73	$1,196.00		$1,463.73	
052225010000020900	1	60	$267.73	$1,196.00		$1,463.73	
052225010000021000	1	60	$267.73	$1,196.00		$1,463.73	
052225010000021100	1	60	$267.73	$1,196.00		$1,463.73	
052225010000021200	1	60	$267.73	$1,196.00		$1,463.73	
052225010000021300	1	60	$267.73	$1,196.00		$1,463.73	
052225010000021400	1	60	$267.73	$1,196.00		$1,463.73	
052225010000021500	1	60	$267.73	$1,196.00		$1,463.73	
052225010000021600	1	60	$267.73	$1,196.00		$1,463.73	
052225010000021700	1	60	$267.73	$1,196.00		$1,463.73	
052225010000021800	1	60	$267.73	$1,196.00		$1,463.73	
052225010000021900	1	60	$267.73	$1,196.00		$1,463.73	
052225010000022000	1	60	$267.73	$1,196.00		$1,463.73	
052225010000022100	1	60	$267.73	$1,196.00		$1,463.73	
052225010000022200	1	60	$267.73	$1,196.00		$1,463.73	
052225010000022300	1	60	$267.73	$1,196.00		$1,463.73	
052225010000022400	1	60	$267.73	$1,196.00		$1,463.73	
052225010000022500	1	60	$267.73	$1,196.00		$1,463.73	
052225010000022600	1	60	$267.73	$1,196.00		$1,463.73	
052225010000022700	1	60	$267.73	$1,196.00		$1,463.73	
052225010000022800	1	60	$267.73	$1,196.00		$1,463.73	
052225010000022900	1	60	$267.73	$1,196.00		$1,463.73	
052225010000023000	1	60	$267.73	$1,196.00		$1,463.73	
052225010000023100	1	60	$267.73	$1,196.00		$1,463.73	
052225010000023200	1	60	$267.73	$1,196.00		$1,463.73	
052225010000023300	1	60	$267.73	$1,196.00		$1,463.73	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
052225010000023400	1	60	$267.73	$1,196.00		$1,463.73	
052225010000023500	1	60	$267.73	$1,196.00		$1,463.73	
052225010000023600	1	50	$223.11	$983.80		$1,206.91	
052225010000023700	1	50	$223.11	$983.80		$1,206.91	
052225010000023800	1	50	$223.11	$983.80		$1,206.91	
052225010000023900	1	50	$223.11	$983.80		$1,206.91	
052225010000024000	1	50	$223.11	$983.80		$1,206.91	
052225010000024100	1	50	$223.11	$983.80		$1,206.91	
052225010000024200	1	40	$178.49	$812.83		$991.32	
052225010000024300	1	40	$178.49	$812.83		$991.32	
052225010000024400	1	40	$178.49	$812.83		$991.32	
052225010000024500	1	40	$178.49	$812.83		$991.32	
052225010000024600	1	40	$178.49	$812.83		$991.32	
052225010000024700	1	40	$178.49	$812.83		$991.32	
052225010000024800	1	40	$178.49	$812.83		$991.32	
052225010000024900	1	40	$178.49	$812.83		$991.32	
052225010000025000	1	40	$178.49	$812.83		$991.32	
052225010000025100	1	40	$178.49	$812.83		$991.32	
052225010000025200	1	40	$178.49	$812.83		$991.32	
052225010000025300	1	40	$178.49	$812.83		$991.32	
052225010000025400	1	40	$178.49	$812.83		$991.32	
052225010000025500	1	40	$178.49	$812.83		$991.32	
052225010000025600	1	40	$178.49	$812.83		$991.32	
052225010000025700	1	40	$178.49	$812.83		$991.32	
052225010000025800	1	40	$178.49	$812.83		$991.32	
052225010000025900	1	40	$178.49	$812.83		$991.32	
052225010000026000	1	40	$178.49	$812.83		$991.32	
052225010000026100	1	40	$178.49	$812.83		$991.32	
052225010000026200	1	40	$178.49	$812.83		$991.32	
052225010000026300	1	40	$178.49	$812.83		$991.32	
052225010000026400	1	40	$178.49	$812.83		$991.32	
052225010000026500	1	40	$178.49	$812.83		$991.32	
052225010000026600	1	40	$178.49	$812.83		$991.32	
052225010000026700	1	40	$178.49	$812.83		$991.32	
052225010000026800	1	40	$178.49	$812.83		$991.32	
052225010000026900	1	40	$178.49	$812.83		$991.32	
052225010000027000	1	40	$178.49	$812.83		$991.32	
052225010000027100	1	40	$178.49	$812.83		$991.32	
052225010000027200	1	40	$178.49	$812.83		$991.32	
052225010000027300	1	40	$178.49	$812.83		$991.32	
052225010000027400	1	40	$178.49	$812.83		$991.32	
052225010000027500	1	40	$178.49	$812.83		$991.32	
052225010000027600	1	40	$178.49	$812.83		$991.32	
052225010000027700	1	40	$178.49	$812.83		$991.32	
052225010000027800	1	40	$178.49	$812.83		$991.32	
052225010000027900	1	40	$178.49	$812.83		$991.32	
052225010000028000	1	40	$178.49	$812.83		$991.32	
052225010000028100	1	40	$178.49	$812.83		$991.32	
052225010000028200	1	40	$178.49	$812.83		$991.32	
052225010000028300	1	40	$178.49	$812.83		$991.32	
052225010000028400	1	40	$178.49	$812.83		$991.32	
052225010000028500	1	40	$178.49	$812.83		$991.32	
052225010000028600	1	40	$178.49	$812.83		$991.32	
052225010000028700	1	40	$178.49	$812.83		$991.32	
052225010000028800	1	40	$178.49	$812.83		$991.32	
052225010000028900	1	40	$178.49	$812.83		$991.32	
052225010000029000	1	40	$178.49	$812.83		$991.32	
052225010000029100	1	40	$178.49	$812.83		$991.32	
052225010000029200	1	40	$178.49	$812.83		$991.32	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
052225010000029300	1	40	$178.49	$812.83		$991.32	
052225010000029400	1	40	$178.49	$812.83		$991.32	
052225010000029500	1	40	$178.49	$812.83		$991.32	
052225010000029600	1	40	$178.49	$812.83		$991.32	
052225010000029700	1	40	$178.49	$812.83		$991.32	
052225010000029800	1	40	$178.49	$812.83		$991.32	
052225010000029900	1	40	$178.49	$812.83		$991.32	
052225010000030000	1	40	$178.49	$812.83		$991.32	
052225010000030100	1	40	$178.49	$812.83		$991.32	
052225010000030200	1	40	$178.49	$812.83		$991.32	
052225010000030300	1	40	$178.49	$812.83		$991.32	
052225010000030400	1	40	$178.49	$812.83		$991.32	
052225010000030500	1	40	$178.49	$812.83		$991.32	
052225010000030600	1	40	$178.49	$812.83		$991.32	
052225010000030700	1	40	$178.49	$812.83		$991.32	
052225010000030800	1	40	$178.49	$812.83		$991.32	
052225010000030900	1	40	$178.49	$812.83		$991.32	
052225010000031000	1	40	$178.49	$812.83		$991.32	
052225010000031100	1	40	$178.49	$812.83		$991.32	
052225010000031200	1	40	$178.49	$812.83		$991.32	
052225010000031300	1	40	$178.49	$812.83		$991.32	
052225010000031400	1	40	$178.49	$812.83		$991.32	
052225010000031500	1	40	$178.49	$812.83		$991.32	
052225010000031600	1	40	$178.49	$812.83		$991.32	
052225010000031700	1	40	$178.49	$812.83		$991.32	
052225010000031800	1	40	$178.49	$812.83		$991.32	
052225010000031900	1	40	$178.49	$812.83		$991.32	
052225010000032000	1	40	$178.49	$812.83		$991.32	
052225010000032100	1	40	$178.49	$812.83		$991.32	
052225010000032200	1	40	$178.49	$812.83		$991.32	
052225010000032300	1	40	$178.49	$812.83		$991.32	
052225010000032400	1	40	$178.49	$812.83		$991.32	
052225010000032500	1	40	$178.49	$812.83		$991.32	
052225010000032600	1	40	$178.49	$812.83		$991.32	
052225010000032700	1	40	$178.49	$812.83		$991.32	
052225010000032800	1	40	$178.49	$812.83		$991.32	
052225010000032900	1	40	$178.49	$812.83		$991.32	
052225010000033000	1	40	$178.49	$812.83		$991.32	
052225010000033100	1	40	$178.49	$812.83		$991.32	
052225010000033200	1	50	$223.11	$983.80		$1,206.91	
052225010000033300	1	50	$223.11	$983.80		$1,206.91	
052225010000033400	1	50	$223.11	$983.80		$1,206.91	
052225010000033500	1	50	$223.11	$983.80		$1,206.91	
052225010000033600	1	50	$223.11	$983.80		$1,206.91	
052225010000033700	1	50	$223.11	$983.80		$1,206.91	
052225010000033800	1	50	$223.11	$983.80		$1,206.91	
052225010000033900	1	50	$223.11	$983.80		$1,206.91	
052225010000034000	1	50	$223.11	$983.80		$1,206.91	
052225010000034100	1	50	$223.11	$983.80		$1,206.91	
052225010000034200	1	50	$223.11	$983.80		$1,206.91	
052225010000034300	1	50	$223.11	$983.80		$1,206.91	
052225010000034400	1	50	$223.11	$983.80		$1,206.91	
052225010000034500	1	50	$223.11	$983.80		$1,206.91	
052225010000034600	1	50	$223.11	$983.80		$1,206.91	
052225010000034700	1	50	$223.11	$983.80		$1,206.91	
052225010000034800	1	50	$223.11	$983.80		$1,206.91	
052225010000034900	1	50	$223.11	$983.80		$1,206.91	
052225010000035000	1	50	$223.11	$983.80		$1,206.91	
052225010000035100	1	50	$223.11	$983.80		$1,206.91	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
052225010000035200	1	50	$223.11	$983.80		$1,206.91	
052225010000035300	1	50	$223.11	$983.80		$1,206.91	
052225010000035400	1	50	$223.11	$983.80		$1,206.91	
052225010000035500	1	50	$223.11	$983.80		$1,206.91	
052225010000035600	1	50	$223.11	$0.00		$223.11	
052225010000035700	1	50	$223.11	$983.80		$1,206.91	
052225010000035800	1	50	$223.11	$983.80		$1,206.91	
052225010000035900	1	50	$223.11	$983.80		$1,206.91	
052225010000036000	1	50	$223.11	$983.80		$1,206.91	
052225010000036100	1	50	$223.11	$983.80		$1,206.91	
052225010000036200	1	50	$223.11	$983.80		$1,206.91	
052225010000036300	1	60	$267.73	$1,196.00		$1,463.73	
052225010000036400	1	60	$267.73	$1,196.00		$1,463.73	
052225010000036500	1	60	$267.73	$1,196.00		$1,463.73	
052225010000036600	1	60	$267.73	$1,196.00		$1,463.73	
052225010000036700	1	60	$267.73	$1,196.00		$1,463.73	
052225010000036800	1	60	$267.73	$1,196.00		$1,463.73	
052225010000036900	1	60	$267.73	$1,196.00		$1,463.73	
052225010000037000	1	60	$267.73	$1,196.00		$1,463.73	
052225010000037100	1	60	$267.73	$1,196.00		$1,463.73	
052225010000037200	1	60	$267.73	$1,196.00		$1,463.73	
052225010000037300	1	60	$267.73	$1,196.00		$1,463.73	
052225010000037400	1	60	$267.73	$1,196.00		$1,463.73	
052225010000037500	1	60	$267.73	$1,196.00		$1,463.73	
052225010000037600	1	60	$267.73	$1,196.00		$1,463.73	
052225010000037700	1	60	$267.73	$1,196.00		$1,463.73	
052225010000037800	1	60	$267.73	$1,196.00		$1,463.73	
052225010000037900	1	60	$267.73	$1,196.00		$1,463.73	
052225010000038000	1	60	$267.73	$1,196.00		$1,463.73	
052225010000038100	1	60	$267.73	$1,196.00		$1,463.73	
052225010000038200	1	60	$267.73	$1,196.00		$1,463.73	
052225010000038300	1	60	$267.73	$1,196.00		$1,463.73	
052225010000038400	1	60	$267.73	$1,196.00		$1,463.73	
052225010000038500	1	60	$267.73	$1,196.00		$1,463.73	
052225010000038600	1	60	$267.73	$1,196.00		$1,463.73	
052225010000038700	1	60	$267.73	$1,196.00		$1,463.73	
052225010000038800	1	60	$267.73	$1,196.00		$1,463.73	
052225010000038900	1	60	$267.73	$1,196.00		$1,463.73	
052225010000039000	1	60	$267.73	$1,196.00		$1,463.73	
052225010000039100	1	60	$267.73	$1,196.00		$1,463.73	
052225010000039200	1	60	$267.73	$1,196.00		$1,463.73	
052225010000039300	1	60	$267.73	$1,196.00		$1,463.73	
052225010000039400	1	60	$267.73	$1,196.00		$1,463.73	
052225010000039500	1	60	$267.73	$1,196.00		$1,463.73	
052225010000039600	1	50	$223.11	$983.80		$1,206.91	
052225010000039700	1	50	$223.11	$983.80		$1,206.91	
052225010000039800	1	50	$223.11	$983.80		$1,206.91	
052225010000039900	1	50	$223.11	$983.80		$1,206.91	
052225010000040000	1	50	$223.11	$983.80		$1,206.91	
052225010000040100	1	50	$223.11	$983.80		$1,206.91	
052225010000040200	1	50	$223.11	$983.80		$1,206.91	
052225010000040300	1	50	$223.11	$983.80		$1,206.91	
052225010000040400	1	50	$223.11	$983.80		$1,206.91	
052225010000040500	1	50	$223.11	$983.80		$1,206.91	
052225010000040600	1	50	$223.11	$983.80		$1,206.91	
052225010000040700	1	50	$223.11	$983.80		$1,206.91	
052225010000040800	1	50	$223.11	$983.80		$1,206.91	
052225010000040900	1	50	$223.11	$983.80		$1,206.91	
052225010000041000	1	50	$223.11	$983.80		$1,206.91	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
052225010000041100	1	50	$223.11	$983.80		$1,206.91	
052225010000041200	1	50	$223.11	$983.80		$1,206.91	
052225010000041300	1	50	$223.11	$983.80		$1,206.91	
052225010000041400	1	50	$223.11	$983.80		$1,206.91	
052225010000041500	1	50	$223.11	$983.80		$1,206.91	
052225010000041600	1	50	$223.11	$983.80		$1,206.91	
052225010000041700	1	50	$223.11	$983.80		$1,206.91	
052225010000041800	1	50	$223.11	$983.80		$1,206.91	
052225010000041900	1	50	$223.11	$983.80		$1,206.91	
052225010000042000	1	50	$223.11	$983.80		$1,206.91	
052225010000042100	1	50	$223.11	$983.80		$1,206.91	
052225010000042200	1	50	$223.11	$983.80		$1,206.91	
052225010000042300	1	50	$223.11	$983.80		$1,206.91	
052225010000042400	1	50	$223.11	$983.80		$1,206.91	
052225010000042500	1	60	$267.73	$1,196.00		$1,463.73	
052225010100042600	1	60	$267.73		$1,348.92	$1,616.65	
052225010100042700	1	60	$267.73		$1,348.92	$1,616.65	
052225010100042800	1	60	$267.73		$1,348.92	$1,616.65	
052225010100042900	1	60	$267.73		$1,348.92	$1,616.65	
052225010100043000	1	60	$267.73		$1,348.92	$1,616.65	
052225010100043100	1	60	$267.73		$1,348.92	$1,616.65	
052225010100043200	1	60	$267.73		$1,348.92	$1,616.65	
052225010100043300	1	60	$267.73		$1,348.92	$1,616.65	
052225010100043400	1	60	$267.73		$1,348.92	$1,616.65	
052225010100043500	1	60	$267.73		$1,348.92	$1,616.65	
052225010100043600	1	60	$267.73		$1,348.92	$1,616.65	
052225010100043700	1	60	$267.73		$1,348.92	$1,616.65	
052225010100043800	1	60	$267.73		$1,348.92	$1,616.65	
052225010100043900	1	60	$267.73		$1,348.92	$1,616.65	
052225010100044000	1	60	$267.73		$1,348.92	$1,616.65	
052225010100044100	1	60	$267.73		$1,348.92	$1,616.65	
052225010100044200	1	60	$267.73		$1,348.92	$1,616.65	
052225010100044300	1	60	$267.73		$1,348.92	$1,616.65	
052225010100044400	1	60	$267.73		$1,348.92	$1,616.65	
052225010100044500	1	60	$267.73		$1,348.92	$1,616.65	
052225010100044600	1	60	$267.73		$1,348.92	$1,616.65	
052225010100044700	1	60	$267.73		$1,348.92	$1,616.65	
052225010100044800	1	50	$223.11		$1,249.00	$1,472.11	
052225010100044900	1	50	$223.11		$1,249.00	$1,472.11	
052225010100045000	1	50	$223.11		$1,249.00	$1,472.11	
052225010100045100	1	50	$223.11		$1,249.00	$1,472.11	
052225010100045200	1	50	$223.11		$1,249.00	$1,472.11	
052225010100045300	1	50	$223.11		$1,249.00	$1,472.11	
052225010100045400	1	50	$223.11		$1,249.00	$1,472.11	
052225010100045500	1	50	$223.11		$1,249.00	$1,472.11	
052225010100045600	1	50	$223.11		$1,249.00	$1,472.11	
052225010100045700	1	50	$223.11		$1,249.00	$1,472.11	
052225010100045800	1	50	$223.11		$1,249.00	$1,472.11	
052225010100045900	1	50	$223.11		$1,249.00	$1,472.11	
052225010100046000	1	50	$223.11		$1,249.00	$1,472.11	
052225010100046100	1	50	$223.11		$1,249.00	$1,472.11	
052225010100046200	1	50	$223.11		$1,249.00	$1,472.11	
052225010100046300	1	50	$223.11		$1,249.00	$1,472.11	
052225010100046400	1	50	$223.11		$1,249.00	$1,472.11	
052225010100046500	1	50	$223.11		$1,249.00	$1,472.11	
052225010100046600	1	50	$223.11		$1,249.00	$1,472.11	
052225010100046700	1	50	$223.11		$1,249.00	$1,472.11	
052225010100046800	1	40	$178.49		$1,099.12	$1,277.61	
052225010100046900	1	40	$178.49		$1,099.12	$1,277.61	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
052225010100047000	1	40	$178.49		$1,099.12	$1,277.61	
052225010100047100	1	40	$178.49		$1,099.12	$1,277.61	
052225010100047200	1	40	$178.49		$1,099.12	$1,277.61	
052225010100047300	1	40	$178.49		$1,099.12	$1,277.61	
052225010100047400	1	40	$178.49		$1,099.12	$1,277.61	
052225010100047500	1	40	$178.49		$1,099.12	$1,277.61	
052225010100047600	1	40	$178.49		$1,099.12	$1,277.61	
052225010100047700	1	40	$178.49		$1,099.12	$1,277.61	
052225010100047800	1	40	$178.49		$1,099.12	$1,277.61	
052225010100047900	1	40	$178.49		$1,099.12	$1,277.61	
052225010100048000	1	40	$178.49		$1,099.12	$1,277.61	
052225010100048100	1	40	$178.49		$1,099.12	$1,277.61	
052225010100048200	1	40	$178.49		$1,099.12	$1,277.61	
052225010100048300	1	40	$178.49		$1,099.12	$1,277.61	
052225010100048400	1	40	$178.49		$1,099.12	$1,277.61	
052225010100048500	1	40	$178.49		$1,099.12	$1,277.61	
052225010100048600	1	40	$178.49		$1,099.12	$1,277.61	
052225010100048700	1	40	$178.49		$1,099.12	$1,277.61	
052225010100048800	1	50	$223.11		$1,249.00	$1,472.11	
052225010100048900	1	50	$223.11		$1,249.00	$1,472.11	
052225010100049000	1	50	$223.11		$1,249.00	$1,472.11	
052225010100049100	1	50	$223.11		$1,249.00	$1,472.11	
052225010100049200	1	50	$223.11		$1,249.00	$1,472.11	
052225010100049300	1	60	$267.73		$1,348.92	$1,616.65	
052225010100049400	1	60	$267.73		$1,348.92	$1,616.65	
052225010100049500	1	60	$267.73		$1,348.92	$1,616.65	
052225010100049600	1	60	$267.73		$1,348.92	$1,616.65	
052225010100049700	1	60	$267.73		$1,348.92	$1,616.65	
052225010100049800	1	60	$267.73		$1,348.92	$1,616.65	
052225010100049900	1	60	$267.73		$1,348.92	$1,616.65	
052225010100050000	1	60	$267.73		$1,348.92	$1,616.65	
052225010100050100	1	60	$267.73		$1,348.92	$1,616.65	
052225010100050200	1	60	$267.73		$1,348.92	$1,616.65	
052225010100050300	1	60	$267.73		$1,348.92	$1,616.65	
052225010100050400	1	60	$267.73		$1,348.92	$1,616.65	
052225010100050500	1	60	$267.73		$1,348.92	$1,616.65	
052225010100050600	1	60	$267.73		$1,348.92	$1,616.65	
052225010100050700	1	60	$267.73		$1,348.92	$1,616.65	
052225010100050800	1	60	$267.73		$1,348.92	$1,616.65	
052225010100050900	1	60	$267.73		$1,348.92	$1,616.65	
052225010100051000	1	60	$267.73		$1,348.92	$1,616.65	
052225010100051100	1	60	$267.73		$1,348.92	$1,616.65	
052225010100051200	1	60	$267.73		$1,348.92	$1,616.65	
052225010100051300	1	60	$267.73		$1,348.92	$1,616.65	
052225010100051400	1	60	$267.73		$1,348.92	$1,616.65	
052225010100051500	1	60	$267.73		$1,348.92	$1,616.65	
052225010100051600	1	60	$267.73		$1,348.92	$1,616.65	
052225010100051700	1	60	$267.73		$1,348.92	$1,616.65	
052225010100051800	1	60	$267.73		$1,348.92	$1,616.65	
052225010100051900	1	60	$267.73		$1,348.92	$1,616.65	
052225010100052000	1	60	$267.73		$1,348.92	$1,616.65	
052225010100052100	1	60	$267.73		$1,348.92	$1,616.65	
052225010100052200	1	60	$267.73		$1,348.92	$1,616.65	
052225010100052300	1	60	$267.73		$1,348.92	$1,616.65	
052225010100052400	1	60	$267.73		$1,348.92	$1,616.65	
052225010100052500	1	60	$267.73		$1,348.92	$1,616.65	
052225010100052600	1	60	$267.73		$1,348.92	$1,616.65	
052225010100052700	1	60	$267.73		$1,348.92	$1,616.65	
052225010100052800	1	60	$267.73		$1,348.92	$1,616.65	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
052225010100052900	1	60	$267.73		$1,348.92	$1,616.65	
052225010100053000	1	50	$223.11		$1,249.00	$1,472.11	
052225010100053100	1	50	$223.11		$1,249.00	$1,472.11	
052225010100053200	1	50	$223.11		$1,249.00	$1,472.11	
052225010100053300	1	50	$223.11		$1,249.00	$1,472.11	
052225010100053400	1	50	$223.11		$1,249.00	$1,472.11	
052225010100053500	1	50	$223.11		$1,249.00	$1,472.11	
052225010100053600	1	50	$223.11		$1,249.00	$1,472.11	
052225010100053700	1	50	$223.11		$1,249.00	$1,472.11	
052225010100053800	1	50	$223.11		$1,249.00	$1,472.11	
052225010100053900	1	50	$223.11		$1,249.00	$1,472.11	
052225010100054000	1	50	$223.11		$1,249.00	$1,472.11	
052225010100054100	1	50	$223.11		$1,249.00	$1,472.11	
052225010100054200	1	50	$223.11		$1,249.00	$1,472.11	
052225010100054300	1	50	$223.11		$1,249.00	$1,472.11	
052225010100054400	1	50	$223.11		$1,249.00	$1,472.11	
052225010100054500	1	50	$223.11		$1,249.00	$1,472.11	
052225010100054600	1	50	$223.11		$1,249.00	$1,472.11	
052225010100054700	1	50	$223.11		$1,249.00	$1,472.11	
052225010100054800	1	50	$223.11		$1,249.00	$1,472.11	
052225010100054900	1	50	$223.11		$1,249.00	$1,472.11	
052225010100055000	1	50	$223.11		$1,249.00	$1,472.11	
052225010100055100	1	50	$223.11		$1,249.00	$1,472.11	
052225010100055200	1	50	$223.11		$1,249.00	$1,472.11	
052225010100055300	1	50	$223.11		$1,249.00	$1,472.11	
052225010100055400	1	50	$223.11		$1,249.00	$1,472.11	
052225010100055500	1	50	$223.11		$1,249.00	$1,472.11	
052225010100055600	1	50	$223.11		$1,249.00	$1,472.11	
052225010100055700	1	50	$223.11		$1,249.00	$1,472.11	
052225010100055800	1	50	$223.11		$1,249.00	$1,472.11	
052225010100055900	1	60	$267.73		$1,348.92	$1,616.65	
052225010100056000	1	60	$267.73		$1,348.92	$1,616.65	
052225010100056100	1	60	$267.73		$1,348.92	$1,616.65	
052225010100056200	1	60	$267.73		$1,348.92	$1,616.65	
052225010100056300	1	60	$267.73		$1,348.92	$1,616.65	
052225010100056400	1	60	$267.73		$1,348.92	$1,616.65	
052225010100056500	1	60	$267.73		$1,348.92	$1,616.65	
052225010100056600	1	60	$267.73		$1,348.92	$1,616.65	
052225010100056700	1	60	$267.73		$1,348.92	$1,616.65	
052225010100056800	1	60	$267.73		$1,348.92	$1,616.65	
052225010100056900	1	60	$267.73		$1,348.92	$1,616.65	
052225010100057000	1	60	$267.73		$1,348.92	$1,616.65	
052225010100057100	1	60	$267.73		$1,348.92	$1,616.65	
052225010100057200	1	60	$267.73		$1,348.92	$1,616.65	
052225010100057300	1	60	$267.73		$1,348.92	$1,616.65	
052225010100057400	1	50	$223.11		$1,249.00	$1,472.11	
052225010100057500	1	50	$223.11		$1,249.00	$1,472.11	
052225010100057600	1	50	$223.11		$1,249.00	$1,472.11	
052225010100057700	1	50	$223.11		$1,249.00	$1,472.11	
052225010100057800	1	50	$223.11		$1,249.00	$1,472.11	
052225010100057900	1	50	$223.11		$1,249.00	$1,472.11	
052225010100058000	1	50	$223.11		$1,249.00	$1,472.11	
052225010100058100	1	50	$223.11		$1,249.00	$1,472.11	
052225010100058200	1	50	$223.11		$1,249.00	$1,472.11	
052225010100058300	1	50	$223.11		$1,249.00	$1,472.11	
052225010100058400	1	50	$223.11		$1,249.00	$1,472.11	
052225010100058500	1	50	$223.11		$1,249.00	$1,472.11	
052225010100058600	1	50	$223.11		$1,249.00	$1,472.11	
052225010100058700	1	50	$223.11		$1,249.00	$1,472.11	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
052225010100058800	1	50	$223.11		$1,249.00	$1,472.11	
052225010100058900	1	50	$223.11		$1,249.00	$1,472.11	
052225010100059000	1	50	$223.11		$1,249.00	$1,472.11	
052225010100059100	1	50	$223.11		$1,249.00	$1,472.11	
052225010100059200	1	50	$223.11		$1,249.00	$1,472.11	
052225010100059300	1	50	$223.11		$1,249.00	$1,472.11	
052225010100059400	1	40	$178.49		$1,099.12	$1,277.61	
052225010100059500	1	40	$178.49		$1,099.12	$1,277.61	
052225010100059600	1	40	$178.49		$1,099.12	$1,277.61	
052225010100059700	1	40	$178.49		$1,099.12	$1,277.61	
052225010100059800	1	40	$178.49		$1,099.12	$1,277.61	
052225010100059900	1	40	$178.49		$1,099.12	$1,277.61	
052225010100060000	1	40	$178.49		$1,099.12	$1,277.61	
052225010100060100	1	40	$178.49		$1,099.12	$1,277.61	
052225010100060200	1	40	$178.49		$1,099.12	$1,277.61	
052225010100060300	1	40	$178.49		$1,099.12	$1,277.61	
052225010100060400	1	40	$178.49		$1,099.12	$1,277.61	
052225010100060500	1	40	$178.49		$1,099.12	$1,277.61	
052225010100060600	1	40	$178.49		$1,099.12	$1,277.61	
052225010100060700	1	40	$178.49		$1,099.12	$1,277.61	
052225010100060800	1	40	$178.49		$1,099.12	$1,277.61	
052225010100060900	1	40	$178.49		$1,099.12	$1,277.61	
052225010100061000	1	40	$178.49		$1,099.12	$1,277.61	
052225010100061100	1	40	$178.49		$1,099.12	$1,277.61	
052225010100061200	1	40	$178.49		$1,099.12	$1,277.61	
052225010100061300	1	40	$178.49		$1,099.12	$1,277.61	
052225010100061400	1	50	$223.11		$1,249.00	$1,472.11	
052225010100061500	1	50	$223.11		$1,249.00	$1,472.11	
052225010100061600	1	50	$223.11		$1,249.00	$1,472.11	
052225010100061700	1	50	$223.11		$1,249.00	$1,472.11	
052225010100061800	1	50	$223.11		$1,249.00	$1,472.11	
052225010100061900	1	50	$223.11		$1,249.00	$1,472.11	
052225010100062000	1	50	$223.11		$1,249.00	$1,472.11	
052225010100062100	1	50	$223.11		$1,249.00	$1,472.11	
052225010100062200	1	50	$223.11		$1,249.00	$1,472.11	
052225010100062300	1	50	$223.11		$1,249.00	$1,472.11	
052225010100062400	1	50	$223.11		$1,249.00	$1,472.11	
052225010100062500	1	50	$223.11		$1,249.00	$1,472.11	
052225010100062600	1	50	$223.11		$1,249.00	$1,472.11	
Total Gross Onroll	626		$140,246.92	$418,045.91	$252,447.88	$810,740.71	
							
Total Net Onroll			$131,832.10	$392,963.16	$237,301.01	$762,096.27	

Phase 4 Direct Billing (platted)							
052225010200062700	1	50	$223.11		$1,249.00	$1,472.11	
052225010200062800	1	50	$223.11		$1,249.00	$1,472.11	
052225010200062900	1	50	$223.11		$1,249.00	$1,472.11	
052225010200063000	1	50	$223.11		$1,249.00	$1,472.11	
052225010200063100	1	50	$223.11		$1,249.00	$1,472.11	
052225010200063200	1	50	$223.11		$1,249.00	$1,472.11	
052225010200063300	1	50	$223.11		$1,249.00	$1,472.11	
052225010200063400	1	50	$223.11		$1,249.00	$1,472.11	
052225010200063500	1	50	$223.11		$1,249.00	$1,472.11	
052225010200063600	1	50	$223.11		$1,249.00	$1,472.11	
052225010200063700	1	50	$223.11		$1,249.00	$1,472.11	
052225010200063800	1	50	$223.11		$1,249.00	$1,472.11	
052225010200063900	1	50	$223.11		$1,249.00	$1,472.11	
052225010200064000	1	50	$223.11		$1,249.00	$1,472.11	
052225010200064100	1	50	$223.11		$1,249.00	$1,472.11	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
052225010200064200	1	50	$223.11		$1,249.00	$1,472.11	
052225010200064300	1	50	$223.11		$1,249.00	$1,472.11	
052225010200064400	1	50	$223.11		$1,249.00	$1,472.11	
052225010200064500	1	50	$223.11		$1,249.00	$1,472.11	
052225010200064600	1	50	$223.11		$1,249.00	$1,472.11	
052225010200064700	1	50	$223.11		$1,249.00	$1,472.11	
052225010200064800	1	50	$223.11		$1,249.00	$1,472.11	
052225010200064900	1	50	$223.11		$1,249.00	$1,472.11	
052225010200065000	1	50	$223.11		$1,249.00	$1,472.11	
052225010200065100	1	50	$223.11		$1,249.00	$1,472.11	
052225010200065200	1	50	$223.11		$1,249.00	$1,472.11	
052225010200065300	1	50	$223.11		$1,249.00	$1,472.11	
052225010200065400	1	50	$223.11		$1,249.00	$1,472.11	
052225010200065500	1	50	$223.11		$1,249.00	$1,472.11	
052225010200065600	1	50	$223.11		$1,249.00	$1,472.11	
052225010200065700	1	50	$223.11		$1,249.00	$1,472.11	
052225010200065800	1	50	$223.11		$1,249.00	$1,472.11	
052225010200065900	1	50	$223.11		$1,249.00	$1,472.11	
052225010200066000	1	50	$223.11		$1,249.00	$1,472.11	
052225010200066100	1	50	$223.11		$1,249.00	$1,472.11	
052225010200066200	1	50	$223.11		$1,249.00	$1,472.11	
052225010200066300	1	50	$223.11		$1,249.00	$1,472.11	
052225010200066400	1	50	$223.11		$1,249.00	$1,472.11	
052225010200066500	1	50	$223.11		$1,249.00	$1,472.11	
052225010200066600	1	50	$223.11		$1,249.00	$1,472.11	
052225010200066700	1	50	$223.11		$1,249.00	$1,472.11	
052225010200066800	1	50	$223.11		$1,249.00	$1,472.11	
052225010200066900	1	50	$223.11		$1,249.00	$1,472.11	
052225010200067000	1	50	$223.11		$1,249.00	$1,472.11	
052225010200067100	1	50	$223.11		$1,249.00	$1,472.11	
052225010200067200	1	50	$223.11		$1,249.00	$1,472.11	
052225010200067300	1	50	$223.11		$1,249.00	$1,472.11	
052225010200067400	1	50	$223.11		$1,249.00	$1,472.11	
052225010200067500	1	50	$223.11		$1,249.00	$1,472.11	
052225010200067600	1	50	$223.11		$1,249.00	$1,472.11	
052225010200067700	1	50	$223.11		$1,249.00	$1,472.11	
052225010200067800	1	40	$178.49		$1,099.12	$1,277.61	
052225010200067900	1	40	$178.49		$1,099.12	$1,277.61	
052225010200068000	1	40	$178.49		$1,099.12	$1,277.61	
052225010200068100	1	40	$178.49		$1,099.12	$1,277.61	
052225010200068200	1	40	$178.49		$1,099.12	$1,277.61	
052225010200068300	1	40	$178.49		$1,099.12	$1,277.61	
052225010200068400	1	40	$178.49		$1,099.12	$1,277.61	
052225010200068500	1	40	$178.49		$1,099.12	$1,277.61	
052225010200068600	1	40	$178.49		$1,099.12	$1,277.61	
052225010200068700	1	40	$178.49		$1,099.12	$1,277.61	
052225010200068800	1	40	$178.49		$1,099.12	$1,277.61	
052225010200068900	1	40	$178.49		$1,099.12	$1,277.61	
052225010200069000	1	40	$178.49		$1,099.12	$1,277.61	
052225010200069100	1	40	$178.49		$1,099.12	$1,277.61	
052225010200069200	1	40	$178.49		$1,099.12	$1,277.61	
052225010200069300	1	40	$178.49		$1,099.12	$1,277.61	
052225010200069400	1	40	$178.49		$1,099.12	$1,277.61	
052225010200069500	1	40	$178.49		$1,099.12	$1,277.61	
052225010200069600	1	40	$178.49		$1,099.12	$1,277.61	
052225010200069700	1	40	$178.49		$1,099.12	$1,277.61	
052225010200069800	1	40	$178.49		$1,099.12	$1,277.61	
052225010200069900	1	40	$178.49		$1,099.12	$1,277.61	
052225010200070000	1	40	$178.49		$1,099.12	$1,277.61	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
052225010200070100	1	40	$178.49		$1,099.12	$1,277.61	
052225010200070200	1	40	$178.49		$1,099.12	$1,277.61	
052225010200070300	1	40	$178.49		$1,099.12	$1,277.61	
052225010200070400	1	40	$178.49		$1,099.12	$1,277.61	
052225010200070500	1	40	$178.49		$1,099.12	$1,277.61	
052225010200070600	1	40	$178.49		$1,099.12	$1,277.61	
052225010200070700	1	40	$178.49		$1,099.12	$1,277.61	
052225010200070800	1	40	$178.49		$1,099.12	$1,277.61	
052225010200070900	1	40	$178.49		$1,099.12	$1,277.61	
052225010200071000	1	40	$178.49		$1,099.12	$1,277.61	
052225010200071100	1	40	$178.49		$1,099.12	$1,277.61	
052225010200071200	1	40	$178.49		$1,099.12	$1,277.61	
052225010200071300	1	40	$178.49		$1,099.12	$1,277.61	
052225010200071400	1	40	$178.49		$1,099.12	$1,277.61	
052225010200071500	1	40	$178.49		$1,099.12	$1,277.61	
052225010200071600	1	40	$178.49		$1,099.12	$1,277.61	
052225010200071700	1	40	$178.49		$1,099.12	$1,277.61	
052225010200071800	1	40	$178.49		$1,099.12	$1,277.61	
052225010200071900	1	40	$178.49		$1,099.12	$1,277.61	
052225010200072000	1	40	$178.49		$1,099.12	$1,277.61	
052225010200072100	1	40	$178.49		$1,099.12	$1,277.61	
052225010200072200	1	40	$178.49		$1,099.12	$1,277.61	
052225010200072300	1	40	$178.49		$1,099.12	$1,277.61	
052225010200072400	1	40	$178.49		$1,099.12	$1,277.61	
052225010200072500	1	40	$178.49		$1,099.12	$1,277.61	
052225010200072600	1	40	$178.49		$1,099.12	$1,277.61	
052225010200072700	1	40	$178.49		$1,099.12	$1,277.61	
052225010200072800	1	40	$178.49		$1,099.12	$1,277.61	
052225010200072900	1	40	$178.49		$1,099.12	$1,277.61	
052225010200073000	1	40	$178.49		$1,099.12	$1,277.61	
052225010200073100	1	40	$178.49		$1,099.12	$1,277.61	
052225010200073200	1	40	$178.49		$1,099.12	$1,277.61	
052225010200073300	1	40	$178.49		$1,099.12	$1,277.61	
052225010200073400	1	40	$178.49		$1,099.12	$1,277.61	
052225010200073500	1	40	$178.49		$1,099.12	$1,277.61	
052225010200073600	1	40	$178.49		$1,099.12	$1,277.61	
052225010200073700	1	40	$178.49		$1,099.12	$1,277.61	
052225010200073800	1	40	$178.49		$1,099.12	$1,277.61	
052225010200073900	1	40	$178.49		$1,099.12	$1,277.61	
052225010200074000	1	40	$178.49		$1,099.12	$1,277.61	
052225010200074100	1	40	$178.49		$1,099.12	$1,277.61	
052225010200074200	1	40	$178.49		$1,099.12	$1,277.61	
052225010200074300	1	40	$178.49		$1,099.12	$1,277.61	
052225010200074400	1	40	$178.49		$1,099.12	$1,277.61	
052225010200074500	1	40	$178.49		$1,099.12	$1,277.61	
052225010200074600	1	40	$178.49		$1,099.12	$1,277.61	
052225010200074700	1	40	$178.49		$1,099.12	$1,277.61	
052225010200074800	1	40	$178.49		$1,099.12	$1,277.61	
052225010200074900	1	40	$178.49		$1,099.12	$1,277.61	
052225010200075000	1	40	$178.49		$1,099.12	$1,277.61	
052225010200075100	1	40	$178.49		$1,099.12	$1,277.61	
052225010200075200	1	40	$178.49		$1,099.12	$1,277.61	
052225010200075300	1	40	$178.49		$1,099.12	$1,277.61	
052225010200075400	1	40	$178.49		$1,099.12	$1,277.61	
052225010200075500	1	40	$178.49		$1,099.12	$1,277.61	
052225010200075600	1	40	$178.49		$1,099.12	$1,277.61	
052225010200075700	1	40	$178.49		$1,099.12	$1,277.61	
052225010200075800	1	50	$223.11		$1,249.00	$1,472.11	
052225010200075900	1	50	$223.11		$1,249.00	$1,472.11	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
052225010200076000	1	50	$223.11		$1,249.00	$1,472.11	
052225010200076100	1	50	$223.11		$1,249.00	$1,472.11	
052225010200076200	1	50	$223.11		$1,249.00	$1,472.11	
052225010200076300	1	50	$223.11		$1,249.00	$1,472.11	
052225010200076400	1	50	$223.11		$1,249.00	$1,472.11	
052225010200076500	1	50	$223.11		$1,249.00	$1,472.11	
052225010200076600	1	50	$223.11		$1,249.00	$1,472.11	
052225010200076700	1	50	$223.11		$1,249.00	$1,472.11	
052225010200076800	1	50	$223.11		$1,249.00	$1,472.11	
052225010200076900	1	50	$223.11		$1,249.00	$1,472.11	
052225010200077000	1	50	$223.11		$1,249.00	$1,472.11	
052225010200077100	1	50	$223.11		$1,249.00	$1,472.11	
052225010200077200	1	50	$223.11		$1,249.00	$1,472.11	
052225010200077300	1	50	$223.11		$1,249.00	$1,472.11	
052225010200077400	1	50	$223.11		$1,249.00	$1,472.11	
052225010200077500	1	50	$223.11		$1,249.00	$1,472.11	
052225010200077600	1	50	$223.11		$1,249.00	$1,472.11	
052225010200077700	1	50	$223.11		$1,249.00	$1,472.11	
052225010200077800	1	50	$223.11		$1,249.00	$1,472.11	
052225010200077900	1	50	$223.11		$1,249.00	$1,472.11	
052225010200078000	1	50	$223.11		$1,249.00	$1,472.11	
052225010200078100	1	50	$223.11		$1,249.00	$1,472.11	
052225010200078200	1	50	$223.11		$1,249.00	$1,472.11	
052225010200078300	1	50	$223.11		$1,249.00	$1,472.11	
052225010200078400	1	50	$223.11		$1,249.00	$1,472.11	
052225010200078500	1	50	$223.11		$1,249.00	$1,472.11	
052225010200078600	1	50	$223.11		$1,249.00	$1,472.11	
052225010200078700	1	50	$223.11		$1,249.00	$1,472.11	
052225010200078800	1	50	$223.11		$1,249.00	$1,472.11	
052225010200078900	1	50	$223.11		$1,249.00	$1,472.11	
052225010200079000	1	50	$223.11		$1,249.00	$1,472.11	
052225010200079100	1	50	$223.11		$1,249.00	$1,472.11	
052225010200079200	1	50	$223.11		$1,249.00	$1,472.11	
052225010200079300	1	50	$223.11		$1,249.00	$1,472.11	
052225010200079400	1	50	$223.11		$1,249.00	$1,472.11	
052225010200079500	1	50	$223.11		$1,249.00	$1,472.11	
052225010200079600	1	50	$223.11		$1,249.00	$1,472.11	
052225010200079700	1	50	$223.11		$1,249.00	$1,472.11	
052225010200079800	1	50	$223.11		$1,249.00	$1,472.11	
052225010200079900	1	50	$223.11		$1,249.00	$1,472.11	
052225010200080000	1	50	$223.11		$1,249.00	$1,472.11	
052225010200080100	1	50	$223.11		$1,249.00	$1,472.11	
052225010200080200	1	50	$223.11		$1,249.00	$1,472.11	
052225010200080300	1	50	$223.11		$1,249.00	$1,472.11	
052225010200080400	1	50	$223.11		$1,249.00	$1,472.11	
052225010200080500	1	50	$223.11		$1,249.00	$1,472.11	
052225010200080600	1	50	$223.11		$1,249.00	$1,472.11	
052225010200080700	1	50	$223.11		$1,249.00	$1,472.11	
052225010200080800	1	50	$223.11		$1,249.00	$1,472.11	
052225010200080900	1	50	$223.11		$1,249.00	$1,472.11	
052225010200081000	1	50	$223.11		$1,249.00	$1,472.11	
052225010200081100	1	50	$223.11		$1,249.00	$1,472.11	
052225010200081200	1	50	$223.11		$1,249.00	$1,472.11	
052225010200081300	1	50	$223.11		$1,249.00	$1,472.11	
052225010200081400	1	50	$223.11		$1,249.00	$1,472.11	
052225010200081500	1	50	$223.11		$1,249.00	$1,472.11	
052225010200081600	1	50	$223.11		$1,249.00	$1,472.11	
052225010200081700	1	50	$223.11		$1,249.00	$1,472.11	
052225010200081800	1	50	$223.11		$1,249.00	$1,472.11	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
052225010200081900	1	50	$223.11		$1,249.00	$1,472.11	
052225010200082000	1	50	$223.11		$1,249.00	$1,472.11	
052225010200082100	1	50	$223.11		$1,249.00	$1,472.11	
052225010200082200	1	50	$223.11		$1,249.00	$1,472.11	
052225010200082300	1	50	$223.11		$1,249.00	$1,472.11	
Total Gross Direct Billing (Platted)	197		$40,383.07	$0.00	$234,062.60	$274,445.67	
							
Total Net Direct Billing (Platted)			$37,960.09	$0.00	$220,018.84	$257,978.93	

Phases 5&6 Direct Billing (Unplatted)	
Acres						
322125000300001600	39.2963		$9,223.52			$9,223.52	
312125000400000700	39.95838		$9,378.92			$9,378.92	
312125000100000300	41.47521		$9,734.94			$9,734.94	
322125000200000800	20.12112		$4,722.77			$4,722.77	
322125000200000900	20.1259		$4,723.89			$4,723.89	
Total Gross Direct (Unplatted)	160.9769		$37,784.04	$0.00	$0.00	$37,784.04	
							
Total Net Direct (Unplatted)			$35,517.00	$0.00	$0.00	$35,517.00	
							
Total Combined Gross			$218,414.03	$418,045.91	$486,510.48	$1,122,970.42	
							
Total Net Gross			$205,309.19	$392,963.16	$457,319.85	$1,055,592.20	

Section V

LAKE EMMA
COMMUNITY DEVELOPMENT DISTRICT CITY OF GROVELAND, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT CITY OF GROVELAND, FLORIDA

TABLE OF CONTENTS

	  Page		
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	7	
Statement of Activities	8	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	9	
Reconciliation of the Balance Sheet – Governmental Funds		
To the Statement of Net Position	10	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
11	
Reconciliation of the Statements of Revenues, Expenditures and Changes in		
Fund Balances of Governmental Funds to the Statement of Activities	12	
Notes to Financial Statements	13-20	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual – General Fund	
21	
Notes to Required Supplementary Information	22	
OTHER INFORMATION		
Data Elements required by FL Statute 218.39 (3) (c)	23	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

24-25	
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	

26	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
27-28	

INDEPENDENT AUDITOR’S REPORT
To the Board of Supervisors
Lake Emma Community Development District City of Groveland, Florida

951 Yamato Road ▪ Suite 280 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Lake Emma Community Development District, City of Groveland, Florida (“District”) as of and for the fiscal year ended September 30, 2023, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2023, and the respective changes in financial position thereof for the fiscal 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 (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. 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
The District’s 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. 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 GAAS 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 GAAS, 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 Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c) but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated May 29, 2024, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, 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 District’s 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.

May 29, 2024

MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Lake Emma Community Development District, City of Groveland, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2023. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.
FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $5,515,170.

The change in the District’s total net position in comparison with the prior fiscal year was
$296,419, an increase. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2023, the District’s governmental funds reported combined ending fund balance of $1,010,235, an increase of $619,285 in comparison with the prior fiscal year. The fund balance is non-spendable for prepaid items, restricted for debt service 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 are 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, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being 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 assessments. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance functions.
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.

OVERVIEW OF FINANCIAL STATEMENTS (Continued)

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 governmental funds for external reporting. Information is presented separately 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 of which are considered major funds.

The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

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

GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of an entity’s financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year.
Key components of the District’s net position are reflected in the following table:

NET POSITION
SEPTEMBER 30,		
2023	2022	
Current and other assets	$	1,016,389	$	393,560	
Capital assets, net of depreciation	18,188,356	11,850,005	
Total assets	19,204,745	12,243,565	
Current liabilities	154,644	75,002	
Long-term liabilities	13,534,931	6,949,812	
Total liabilities	13,689,575	7,024,814	
Net position		
Net investment in capital assets	4,653,385	4,900,205	
Restricted	753,580	259,226	
Unrestricted	108,205	59,320	
Total net position	$	5,515,170	$	5,218,751	

The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure) less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District’s other obligations.

The District’s net position increased during the most recent fiscal year. The majority of the increase is the result of conveyance of infrastructure from the Developer to the District.

Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
2023	2022

Revenues:
Program revenues
Charges for services	$	559,248	$	560,154	
Operating grants and contributions	20,118	6,207	
Capital grants and contributions	474,738	5,332,129	
Total revenues	1,054,104	5,898,490	
Expenses:
General government	
83,643	
83,432	
Maintenance and operations	31,008	31,008	
Bond issue costs	319,375	-	
Interest	323,659	249,671	
Total expenses	757,685	364,111	
Change in net position	296,419	5,534,379	
Net position - beginning	5,218,751	(315,628)	
Net position - ending	$	5,515,170	$	5,218,751	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2023 was $757,685. The costs of the District’s activities were funded by program revenues which are primarily comprised of assessments and Developer contributions. The majority of the decrease in program revenues is the result of the non-cash Developer contributions in the form of infrastructure improvements conveyed to the District in the prior fiscal year. The increase in expenses results from the increase in bond issue costs in the current fiscal year.
GENERAL BUDGETING HIGHLIGHTS

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

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets
At September 30, 2023, the District had $18,188,356 invested in capital assets for its governmental activities. No depreciation has been taken since the capital assets are still under construction. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt
At September 30, 2023, the District had $13,530,000 Bonds outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the notes of the financial statements.
ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND OTHER EVENTS

The District anticipates the continuation of the infrastructure improvement project for the subsequent year. In addition, the District anticipates the cost of general operations will increase in the subsequent fiscal year.
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 the Lake Emma Community Development District’s Finance Department at 219 E. Livingston Street, Orlando, Florida, 32801.

LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT CITY OF GROVELAND, FLORIDA STATEMENT OF NET POSITION
SEPTEMBER 30, 2023

	Governmental
	Activities		
ASSETS		
Cash and cash equivalents	$	105,967	
Assessments receivable	1,527	
Prepaid items	5,871	
Restricted assets:		
Investments	903,024	
Capital assets:		
Nondepreciable		18,188,356 	
Total assets		19,204,745 	
LIABILITIES		
Accounts payable	3,914	
Contracts payable	2,240	
Accrued interest payable	148,490	
Non-current liabilities:		
Due within one year	250,000	
Due in more than one year		13,284,931 	
Total liabilities		13,689,575 	
NET POSITION		
Net investment in capital assets	4,653,385	
Restricted for debt service	753,580	
Unrestricted		108,205 	
Total net position	 $	5,515,170 	

See notes to the financial statements

LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT CITY OF GROVELAND, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

Charges for

Program Revenues Operating Grants
and

Capital Grants and

Net (Expense) Revenue and Changes in Net Position

Governmental

Functions/Programs		Expenses	Services	Contributions	Contributions	Activities	 Primary government:
Governmental activities:

General government

$	83,643	$

163,536	$

-	$	-

$	79,893

Maintenance and operations	31,008	-	-	474,738	443,730	
Interest on long-term debt	323,659	395,712	20,118	-	92,171	
Bond issue costs		319,375		-		-		-	(319,375)  Total governmental activities		757,685	559,248	20,118	474,738		296,419 

Change in net position	296,419	
Net position - beginning		5,218,751 	
Net position - ending	 $	5,515,170 	

See notes to the financial statements

LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT CITY OF GROVELAND, FLORIDA
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2023

	Major Funds		Total

Debt
General	Service

Capital Projects

Governmental Funds

ASSETS		
Cash and cash equivalents	$	105,967	$	-	$	-	$	105,967	
Investments	-	900,824	2,200	903,024	
Assessments receivable	281	1,246	-	1,527	
Prepaid items	5,871	-	-	5,871	
Total assets	$	112,119	$	902,070	$	2,200	$  1,016,389	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	3,914	$	-	$	-	$	3,914	
Contracts payable	-	-	2,240	2,240	
Total liabilities	3,914	-	2,240	6,154	

Fund balances:
Nonspendable:
Prepaid items Restricted for:
Debt service		5,871

-		-

902,070		-

-		5,871

902,070	
Unassigned		102,334		-		(40)		102,294	
Total fund balances		108,205		902,070		(40)		1,010,235	

Total liabilities and fund balances	
$	
112,119	
$	
902,070	
$	
2,200	
$	
1,016,389	

See notes to the financial statements

LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT CITY OF GROVELAND, FLORIDA
RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2023

Fund balance - governmental funds	$	1,010,235 Amounts reported for governmental activities in the statement of
net position are different because:

Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the government as a whole.
Cost of capital assets	18,188,356
Accumulated depreciation		-  	18,188,356
Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Accrued interest payable	(148,490)	
Bonds payable	  (13,534,931)	(13,683,421) 	
Net position of governmental activities	$	5,515,170	

See notes to the financial statements

LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT CITY OF GROVELAND, FLORIDA
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

	Major Funds		Total

Debt
General	Service

Capital Projects

Governmental Funds

REVENUES		
Assessments	$	163,536	$	395,712	$	-	$	559,248	
Interest earnings	-	20,118	5	20,123	
Total revenues	163,536	415,830	5	579,371	

EXPENDITURES
Current:
General government	83,643	-	-	83,643	
Maintenance and operations	31,008	-	-	31,008	
Debt service:
Principal	
-	
145,000	
-	
145,000	
Interest	-	248,200	-	248,200	
Bond issuance costs	-	-	319,375	319,375	
Capital outlay	-	-	5,863,618	5,863,618	
Total expenditures	114,651	393,200	6,182,993	6,690,844	
Excess (deficiency) of revenues over (under) expenditures	

48,885	

22,630	

(6,182,988)	

(6,111,473)	

OTHER FINANCING SOURCES (USES)
Transfers in (out)	

-	

(2,083)	

2,083	

-	
Original issue discount	-	-	(44,242)	(44,242)	
Bond issuance	-	549,905	6,225,095	6,775,000	
Total other financing sources (uses)	-	547,822	6,182,936	6,730,758	

Net change in fund balances	
48,885	
570,452	
(52)	
619,285	
Fund balances - beginning	59,320	331,618	12	390,950	

Fund balances - ending	
$	108,205	
$	902,070	
$	(40)	
$  1,010,235	

See notes to the financial statements

LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT CITY OF GROVELAND, FLORIDA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

Net change in fund balances - total governmental funds	$	619,285	
Amounts reported for governmental activities in the statement of activities are different because:		
Governmental funds report capital outlays as expenditures; however, the cost of those assets is eliminated in the statement of activities and capitalized in the statement of net position.	

5,863,618	
Repayment of long-term liabilities are reported as expenditures in the governmental fund statements, but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.	

145,000	
Governmental funds report the face amount of Bonds issued as financial resources when debt is first issued, whereas these amounts are eliminated in the statement of activities and recognized as long- term liabilities in the statement of net position.	

(6,775,000)	
In connection with the issuance of the Bonds, the original issue discount/premium is reported as a financing use/source when debt is first issued, whereas this amount is eliminated in the statement of activities and reduces/increases long-term liabilities in the statement of net position.	

44,242	
The statement of activities reports noncash contributions as revenues, but these revenues are not reported in the governmental fund financial statements.	

474,733	
Amortization of Bond discounts/premiums is not recognized in the governmental fund financial statements, but is reported as an expense in the statement of activities.	

639	
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the governmental fund financial statements.	

	(76,098) 	
Change in net position of governmental activities	$	296,419	

See notes to the financial statements

LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT CITY OF GROVELAND, FLORIDA
NOTES TO FINANCIAL STATEMENTS

NOTE 1 - NATURE OF ORGANIZATION AND REPORTING ENTITY

Lake Emma Community Development District (the "District") was established by the City Council of the City of Groveland approval of Ordinance No. 2019-54 effective on December 2, 2019 pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.
The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected on an at large basis by the owners of the property within the District. The Board exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes. As of September 30, 2023, all the Board members are affiliated with the Lennar Homes and Hanover Laviance, LLC (the “Developers”).

The Board has the responsibility for:
Allocating 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 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 2 - 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.
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.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

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 current 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 benefited property within the District. Operating and maintenance assessments are based upon the 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 under 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 the 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.

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

Capital Projects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.
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.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity
Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other 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).
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.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.
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 and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

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

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.

No depreciation has been taken in the current fiscal year as the District’s infrastructure and other capital assets are under construction.
Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

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 sources while discounts 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.

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.

The District can establish limitations on the use of fund balance as follows:
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 established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

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

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

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

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

NOTE 3 - 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 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 appropriations for annually budgeted funds lapse at the end of the year.

NOTE 4 – DEPOSITS AND INVESTMENTS
Deposits
The District’s cash balances 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 4 – DEPOSITS AND INVESTMENTS (Continued)

Investments
The District’s investments were held as follows at September 30, 2023:

 Amortized Cost	Credit Risk	Maturities	
First American Government Obligation	Weighted average of the fund

Fd Cl D

 $	903,024 
 $	903,024 

S&P AAAm

portfolio: 24 days

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.
However, the Bond Indenture limits the type of investments held using unspent proceeds.

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;
Level 2: Investments whose inputs - other than quoted 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. Accordingly, the District’s investments have been reported at amortized cost above.
NOTE 5 – CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2023 was as follows:

Governmental activities
Capital assets, not being depreciated

Beginning Balance

Additions	Reductions

Ending Balance

Infrastructure under construction	$	11,850,005	$	6,338,351	$	-	$	18,188,356	
Total capital assets, not being depreciated	11,850,005	6,338,351	-	18,188,356	

Governmental activities capital assets, net	
$	11,850,005	
$	6,338,351	
$	-	$	18,188,356	

NOTE 5 – CAPITAL ASSETS (Continued)

The infrastructure intended to serve the District has been estimated at a total cost of approximately $35 million and will be developed in phases. The infrastructure will include roadways, potable water and wastewater systems, electric utilities, landscaping, and land improvements, including wetland mitigation areas. The Series 2021 Bonds were issued to partially finance the Assessment Area One Project at an estimated cost of approximately $14,200,000. A portion of the project costs was expected to be financed with the proceeds from the issuance of Bonds with the remainder to be funded by Lennar Homes and conveyed to the District. Upon completion, the potable and wastewater systems, roadways and electrical utilities are to be conveyed to others for ownership and maintenance responsibilities.
The Series 2023 Bonds were issued to partially finance the Assessment Area Two Project at an estimated cost of approximately $16,200,000. The District acquired the current year infrastructure improvements from Hanover Laviance, LLC for $6,338,351. HCL Edge Holdings, LLC contributed
$474,733 of infrastructure improvements to the District. Upon completion, certain improvements are to be conveyed to others for ownership and maintenance responsibilities.
NOTE 6 - LONG-TERM LIABILITIES
Series 2021
In March 2021, the District issued $7,040,000 of Special Assessment Bonds, Series 2021 (Assessment Area One) consisting of multiple Term Bonds with maturity dates from June 15, 2026 to June 15, 2051 and fixed interest rates ranging from 2.5% to 4%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each June 15 and December 15. Principal on the Bonds is to be paid serially commencing June 15, 2022 through June 15, 2051.
The Series 2021 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected 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 to pay for the infrastructure improvements 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 was in compliance with the requirements at September 30, 2023.
Series 2023
In July 2023, the District issued $6,775,000 of Special Assessment Bonds, Series 2023 (Assessment Area Two – 2023 Project Area) consisting of multiple Term Bonds with maturity dates from May 1, 2030 to May 1, 2053 and fixed interest rates ranging from 4.5% to 5.5%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2024 through May 1, 2053.
The Series 2023 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected 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 to pay for the infrastructure improvements 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 was in compliance with the requirements at September 30, 2023.

NOTE 6 - LONG-TERM LIABILITIES (Continued)

Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2023 were as follows:

Beginning Balance

Additions	Reductions

Ending Balance

Due Within One Year

Governmental activities
Bons payable:		
Series 2021	$	6,900,000	$	-	$	145,000	$	6,755,000	$	150,000	
Plus: Original issue premium	49,812	-	1,008	48,804	-	
Series 2023	-	6,775,000	-	6,775,000	100,000	
Less: Original issue discount	-	44,242	369	43,873	-	
Total	 $	6,949,812	$	6,730,758	$	145,639	$	13,534,931	$	250,000 	

At September 30, 2023, the scheduled debt service requirements on the long-term debt were as follows:

Year ending

	Governmental Activities	

  September 30:	Principal	Interest	Total	
2024	$	250,000	$	516,361	$	766,361	
2025	260,000	600,724	860,724	
2026	265,000	586,125	851,125	
2027	275,000	577,301	852,301	
2028	285,000	567,166	852,166	
2029-2033	1,595,000	2,666,249	4,261,249	
2034-2038	1,965,000	2,302,814	4,267,814	
2039-2043	2,455,000	1,839,375	4,294,375	
2044-2048	3,080,000	1,220,875	4,300,875	
2049-2053		3,100,000	430,725	3,530,725 	
	 $	13,530,000  $	11,307,715	$	24,837,715 	

NOTE 7 - DEVELOPER TRANSACTIONS

The Developers own a portion of land within the District; therefore, assessment revenues in the general and debt service funds include the assessments levied on those properties owned by the Developers. See Note 5 above for other Developer transactions.

NOTE 8 - CONCENTRATION
The District’s activity is dependent upon the continued involvement of the Developers, the loss of which could have a material adverse effect on the District’s operations.

NOTE 9 - 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 10 - 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; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims since inception of the District.

LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT CITY OF GROVELAND, FLORIDA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

	
Budgeted
	Amounts	 Original & Final	

Actual Amounts	Variance with Final Budget - Positive
(Negative)	

REVENUES
Assessments	

$	173,290	

$	163,536	

$	(9,754)	
Total revenues	173,290	163,536	(9,754)	

EXPENDITURES
Current:
General government	117,118	83,643	33,475	
Maintenance and operations	56,172	31,008	25,164	
Total expenditures	173,290	114,651	58,639	

Excess (deficiency) of revenues over (under) expenditures	

 $	-		

48,885	

 $	48,885 	
Fund balance - beginning			59,320 		
Fund balance - ending		 $	108,205 		

See notes to required supplementary information

LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT CITY OF GROVELAND, FLORIDA
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).
The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2023.

LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT CITY OF GROVELAND, FLORIDA
OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023 UNAUDITED

Element	Comments	
Number of District employees compensated in the last pay period of the District’s fiscal year being reported.	
0	
Number of independent contractors compensated to whom nonemployee compensation was paid in the last month of the District’s fiscal year being reported.	
3	
Employee compensation	$923.50	
Independent contractor compensation	$107,035.91	
Construction projects to begin on or after October 1; ($65K)	$0.00	

Budget variance report	See the Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund	
Non ad valorem special assessments;		
Special assessment rate	Operations and maintenance - $85.69 - $312.80	
	Debt service - $812.83 - $1,395.68	
Special assessments collected	$559,248	
Outstanding Bonds:	see Note 6 for details	

951 Yamato Road ▪ Suite 280 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

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 Supervisors
Lake Emma Community Development District City of Groveland, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Lake Emma Community Development District, City of Groveland, Florida (“District”) as of and for the fiscal year ended September 30, 2023, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated May 29, 2024.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, 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.
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 and correct 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 or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and 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
The purpose of this report is 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.

May 29, 2024

951 Yamato Road ▪ Suite 280 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

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 Supervisors
Lake Emma Community Development District City of Groveland, Florida
We have examined Lake Emma Community Development District, City of Groveland, 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, 2023. 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, 2023.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Lake Emma Community Development District, City of Groveland, Florida and is not intended to be and should not be used by anyone other than these specified parties.

May 29, 2024

951 Yamato Road ▪ Suite 280 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
Lake Emma Community Development District City of Groveland, Florida
Report on the Financial Statements

We have audited the accompanying basic financial statements of Lake Emma Community Development District, City of Groveland, Florida ("District") as of and for the fiscal year ended September 30, 2023, and have issued our report thereon dated May 29, 2024.
Auditor’s 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 Florida Auditor General.
Other Reporting Requirements

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s 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 29, 2024, should be considered in conjunction with this management letter.
Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:

Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.

Our management letter 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, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Lake Emma Community Development District, City of Groveland, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Lake Emma Community Development District, City of Groveland, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

May 29, 2024

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None
COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

Unless otherwise required to be reported in the auditor’s report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.
There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2022.
Any recommendations to improve the local governmental entity's financial management.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2023.
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.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2023.
The name or official title and legal authority of the District are disclosed in the notes to the financial statements.
The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.
We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2023. It is management’s responsibility to monitor 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.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 23.

Section VI

Section B

Section 1

Sent Via Email: gflint@gmscfl.com

May 30, 2024

Mr. George Flint, District Manager
Lake Emma Community Development District 219 E. Livingston Street
Orlando, Florida 32801

Subject:	2024 District Stormwater Report
Lake Emma Community Development District Section 9.21 of the Master Trust Indenture

Dear Mr. Flint:
In accordance with Section 9.21 of the Master Trust Indenture for the Lake Emma Community Development District (CDD), we have completed our annual review of the portions of the project within this CDD as constructed to date. We find, based on said inspection and our knowledge of the community, that portions of the infrastructure are being maintained in reasonably good repair with the exception items noted in the table below.

The recommended corrective measures are listed below and displayed on the attached Redlined Plan Exhibits (Attachment 1). These measures should be scheduled and performed as soon as possible to ensure the system is functioning as permitted and that further erosion and degradation does not occur to the system.

Pond	Structure
Name	Type	Condition	Additional	
T3-P	D3-73	DBI w/ Skimmer	Needs Attention	clean out structure
Clear debris on/around structure	

T3-P	
D3-72	MES/Energy Dissipator	
Immediate Fixing	Vegetation around riprap and MES
Trash and silt in energy dissipater
Washout around energy dissipator	
WRA T3-L	D3-60	DBI w/ Skimmer	Needs Fixing	Overgrown vegetation
Filter fabric installed incorrectly	

WRA T3-L	

D3-59	
MES/ Energy Dissipator	

Immediate Fixing	Overgrown vegetation
Cleanout silt and trash
Standing water in pipe and energy dissipater
Washout at end of energy dissipater	
WRA T3-L	
D3-39	MES/ Energy Dissipator	
Needs Attention	Energy Dissipater needs cleaning from rocks
MES needs cleanup	

Mr. George Flint Lake Emma CDD May 30, 2024

WRA T3-L	
D3-37	MES/ Energy Dissipator	
Needs Fixing	Needs cleanout in energy dissipater
Riprap has overgrown vegetation
Washout at end of riprap/energy dissipater	
T1-R	D1-82	DBI w/ Skimmer	Needs Attention	Vegetation growing on edge
Slight erosion around DBI	
T1-R	D1-81	MES/ Energy Dissipator	Needs Attention	1. Clear off pipe/ energy dissipator	

T1-R	
D1-79	
MES/ Energy Dissipator	
Immediate Fixing	Vegetation and silt in MES and energy dissipator
Erosion at bottom of MES and energy
dissipator	
T1-J	D1-71	MES/ Energy Dissipator	Needs Fixing	Vegetation and silt in MES	

T1-J	
D1-69	MES/ Energy Dissipator	
Needs Fixing	Excessive vegetation growth on energy dissipator
Standing water in energy dissipator	
T1-V	D-167B	MES/Energy Dissipator	Needs Fixing	1. Clear off energy dissipater from vegetation and silt	

T1-D	

D1-58	
MES/ Energy Dissipator	

Needs Fixing	Standing Water
Overgrown vegetation
Pipe cracking MES
MES cracked above pipe	

T1-D	
D1-24	MES/ Energy Dissipator	
Needs Fixing	Overgrown Vegetation on Riprap and energy dissipator
Erosion on front corner of MES	
WRA
T1-B	D1-21	Discharge
Structure	Immediate Fixing	Overgrown Vegetation and silt build up	
WRA
T1-B	D1-18	MES	Immediate Fixing	Erosion at bottom of MES	

T1-V	
D1-166	
MES/Energy Dissipator	
Immediate Fixing	Vegetation and silt buildup on energy dissipator and pipe
Erosion on side of energy dissipator
Cracked MES at pipe connection	

T1-D	
D1-16	
MES	
Needs Attention	Vegetation in pipe and rip rap
Pipe breaking out of MES
MES cracking	
T1-V	D1-154	MES	Immediate Fixing	Erosion at bottom of MES
Silt in Pipe	

T1-R	

D1-150	
MES/Energy Dissipator	

Immediate Fixing	Severe erosion at bottom of MES and energy dissipator
Trash in/around energy dissipator
Standing water in pipe/energy dissipator
Exposed pipe on MES	
WRA
T1-B	D1-14	MES/ Energy
Dissipator	Needs Attention	Overgrown Vegetation, silt build up and
standing water	

Mr. George Flint Lake Emma CDD May 30, 2024

T1-R	
D1-106	
MES/ Energy Dissipator	
Immediate Fixing	Vegetation and silt in MES and energy dissipator
Extreme erosion around connection of
MES and energy dissipator	

T1-R	

D1-106	

MES/ Energy Dissipator	

Immediate Fixing	Extreme erosion around connection of MES/energy dissipator
Vegetation and silt in MES/energy dissipator
[Note: energy dissipator chipped, MES
chipped at pipe connection]	

The CDD has a Fiscal Year 2024 Operation and Maintenance Budget. The budget should be reviewed along with the necessary repairs to determine if additional funding is required.

In addition, and in accordance with this Section 9.21 of the Master Trust Indenture, we have reviewed the current limits of insurance coverage and we believe that this is adequate for the community.

Should you have any questions or require additional information, please contact me at (321) 354-9707. Sincerely,

Christopher J. Allen, P.E. District Engineer
Lake Emma Community Development District

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Section 2

I Dewberry·

Dewberry Engineers Inc. 800 N. Magnolia Ave, Suite 1000
Orlando, FL 32803

407.843.5120
407.649.8664 fax
www.dewberry.com

Sent Via Email: gtlint@gmsctl.com
May22,2024

Mr. George Flint, District Manager
Lake Emma Community Development District 219 E. Livingston Street
Orlando, Florida 32801
Subject:	Work Authorization Number 2024-1
Lake Emma Community Development District (CDD)
2024 Annual Stormwater Report Osceola County, Florida
Dear Mr. Flint:
Dewberry Engineers Inc. (Engineer) is pleased to submit this work order to provide general engineering services for the Lake Emma Community Development District (District) for preparation of the 2024 Annual Stormwater Report. We will provide these services pursuant to our current agreement ("District Engineer Agreement") as follows:
With this information in mind, we propose the following tasks and corresponding fees:
2024 Annual Stormwater Report

We will provide the Annual Stormwater Report for the CDD as required by the Trust Indenture for this fiscal year. The report will address the requirements as detailed in Section 9.21 of the Trust.
Our fee for this task will be a fixed fee of $3,500, plus other direct costs.
Other Direct Costs
Other direct costs include items such as printing, drawings, travel, deliveries, et cetera. This does not include any of the application fees for the various agencies, which are the owner's responsibility and have not been accounted for in this Work Authorization. We estimate a budget of $200.
Additional Services
Any Additional Services requested that are not a part of this Work Authorization will be invoiced either on a time and materials basis, in accordance with the enclosed Schedule of Charges, or on a mutually agreed upon fee. Authorization under this task must be in writing.

Mr. George Flint Lake Emma CDD
2024 Annual Stormwater Report May 22, 2024

This work authorization, together with the referenced Engineering Agreement, represents the entire understanding between the District and the Engineer with regard to the referenced work authorization. If you wish to accept this revised work authorization, please sign where indicated and return one complete copy to Samantha Duncan, Administrative Assistant in our Orlando office at 800 N. Magnolia Avenue,Suite 1000, Orlando, Florida 32803 (or via email at saduncan@dewberry.com). Upon receipt, we will promptly schedule our services.
Thank you for considering Dewberry Engineers Inc. We look forward to helping you create a quality project. Sincerely,
/7	,,,,

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Christop n P.E. Associate
Senior Project Manager

icole P. Stalder, P.E., LEED-AP Vice President
Business Unit Manager, Site/Civil Services

CJA:NPS:sd
Q:\TRINCDD_50114220\Adm\Correspondence\AAS\Lake Emma 2024 Annual Stonnwater  Report 05-21-2024

APPROVED AND ACCEPTED

By:	fl_	-	
Authorlzed Representative of
Lake Emma Community Development District
Date:	5 /2 rl2'.-I
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Section C

Section 1

Lake Emma
Community Development District

Summary of Invoices

April 17, 2024 - July 17, 2024

Fund	Date	Check No.'s	Amount	
General Fund	
4/17/24	
210	
$	3,100.33	
	4/24/24	211	$	193.00	
	5/8/24	212-213	$	2,903.50	
	5/14/24	214-216	$	9,777.39	
	5/29/24	217	$	749.50	
	6/5/24	218	$	4,950.00	
	6/12/24	219-221	$	9,825.37	
	7/3/24	222-224	$	3,135.51	
	7/11/24	225	$	4,572.78	
	7/16/24	226	$	3,606.00	
			$	42,813.38	
Payroll	
April 2024			
	Adam Morgan	50020	$	184.70	
	Brent Kewley	50021	$	184.70	
			$	369.40	
	TOTAL		$ 43,182.78	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/17/24	PAGE	1
*** CHECK DATES 04/17/2024 - 07/17/2024 ***	LAKE EMMA - GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/17/24 00012	4/12/24 04122024 202404 300-20700-10000	*	3,100.33
FY24 SPCL ASMNT SER2021
LAKE EMMA CDD C/O USBANK, N.A.	3,100.33 000210
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/24/24 00014	4/22/24 3381371	202403 310-51300-31500	*	193.00
MONITOR LEGISLATIVE/CONFR
KUTAK ROCK LLP	193.00 000211
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/24 00010	5/07/24 120008	202405 320-53800-46200	*	2,806.00
MTHLY GROUNDS MAINT MAY24
CHERRYLAKE INC	2,806.00 000212
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/24 00007	4/26/24 22405856 202403 310-51300-31100	*	97.50
GEN.ENGINEER SRVC MAR24
DEWBERRY ENGINEERS INC	97.50 000213
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/24 00001	5/01/24 92	202405 310-51300-34000	*	3,062.50
MANAGEMENT FEES MAY24
5/01/24 92	202405 310-51300-35200	*	100.00
WEBSITE ADMIN MAY24
5/01/24 92	202405 310-51300-35100	*	150.00
INFORMATION TECH MAY24
5/01/24 92	202405 310-51300-31300	*	583.33
DISSEMINATION FEE MAY24
5/01/24 92	202405 310-51300-51000	*	.06

202405 310-51300-42000	*	1.29	
202405 310-51300-42500	*	11.25	

OFFICE SUPPLIES 5/01/24 92
POSTAGE 5/01/24 92
COPIES
5/01/24 93	202405 320-53800-12000	*	656.25
FIELD MANAGEMENT MAY24
GOVERNMENTAL MANAGEMENT SERVICES	4,564.68 000214
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/24 00012	5/13/24 05132024 202405 300-20700-10000	*	1,172.08
FY24 SPCL ASMNT SER2021
LAKE EMMA CDD C/O USBANK, N.A.	1,172.08 000215
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/24 00016	4/25/24 7303780	202404 310-51300-32300	*	4,040.63
FY24 TRUSTEE FEES SER2021
U.S. BANK	4,040.63 000216
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/29/24 00014	5/23/24 3395668	202404 310-51300-31500	*	749.50
MTG/TRCK LNDOWN CALL/AGDA
KUTAK ROCK LLP	749.50 000217
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LKEM LAKE EMMA CDD	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/17/24	PAGE	2
*** CHECK DATES 04/17/2024 - 07/17/2024 ***	LAKE EMMA - GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/05/24 00008	6/03/24 25944	202405 310-51300-32200	*	4,950.00
FY23 AUDIT FEE - MAY24
GRAU AND ASSOCIATES	4,950.00 000218
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/12/24 00010	6/07/24 121285	202406 320-53800-46200	*	3,606.00
MTHLY GROUNDS MAINT JUN24
CHERRYLAKE INC	3,606.00 000219

6/12/24 00001	6/01/24	
	6/01/24	
	6/01/24	
	6/01/24	
	6/01/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
94	202406 310-51300-34000	*	3,062.50
MANAGEMENT FEES JUN24
94	202406 310-51300-35200	*	100.00
WEBSITE ADMIN JUN24
94	202406 310-51300-35100	*	150.00
INFORMATION TECH JUN24
94	202406 310-51300-31300	*	583.33
DISSEMINATION FEE JUN24
94	202406 310-51300-51000	*	.18
OFFICE SUPPLIES
6/01/24 94	202406 310-51300-42000	*	14.37
POSTAGE
6/01/24 94	202406 310-51300-42500	*	1.95
COPIES
6/01/24 95	202406 320-53800-12000	*	656.25
FIELD MANAGEMENT JUN24
6/01/24 95A	202404 310-51300-42000	*	.79 USPS-MAIL 941FORM-1ST QTR
GOVERNMENTAL MANAGEMENT SERVICES	4,569.37 000220
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/12/24 00008	6/03/24 25944	202405 310-51300-32200	*	1,650.00
FY23 AUDIT FEE - FINAL
GRAU AND ASSOCIATES	1,650.00 000221
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/03/24 00007	6/28/24 22411975 202405 310-51300-31100	*	553.00
COORD.STRM INSP/PH4 ACQS.
DEWBERRY ENGINEERS INC	553.00 000222
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/03/24 00014	6/27/24 3411503	202405 310-51300-31500	*	567.50
REV.DRAFT AUDIT/LTR/EASE
KUTAK ROCK LLP	567.50 000223
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/03/24 00012	7/01/24 07012024 202407 300-20700-10000	*	2,015.01
FY24 SPCL ASMNT SER2021
LAKE EMMA CDD C/O USBANK, N.A.	2,015.01 000224
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/11/24 00001	7/01/24 96	202407 310-51300-34000	*	3,062.50
MANAGEMENT FEES JUL24
LKEM LAKE EMMA CDD	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/17/24	PAGE	3
*** CHECK DATES 04/17/2024 - 07/17/2024 ***	LAKE EMMA - GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

	7/01/24 96	202407 310-51300-35200	*					100.00		
	WEBSITE ADMIN JUL24
7/01/24 96	202407 310-51300-35100	*					150.00		
	INFORMATION TECH JUL24								
	7/01/24 96	202407 310-51300-31300	*					583.33		
	DISSEMINATION FEE JUL24								
	7/01/24 96	202407 310-51300-51000	*					.06		
	OFFICE SUPPLIES								
	7/01/24 96	202407 310-51300-42000	*					20.64		
	POSTAGE								
	7/01/24 97	202407 320-53800-12000	*					656.25		
	FILED MANAGEMENT JUL24								
	GOVERNMENTAL MANAGEMENT SERVICES							4,572.78	000225	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- -	-	-	-	-	- - - - - -	- - - - -	- - -	
7/16/24 00010	7/09/24 122442	202407 320-53800-46200	*					3,606.00			
	MTHLY GROUNDS MAINT JUL24									
	CHERRYLAKE INC							3,606.00	000226	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- -	-	-	-	-	- - - - - -	- - - - -	- - -	
	TOTAL FOR BANK A						42,813.38			
	TOTAL FOR REGISTER						42,813.38			

LKEM LAKE EMMA CDD	TVISCARRA

Section 2

Lake Emma
Community Development District

Unaudited Financial Reporting
June 30, 2024

Table of Contents

1	Balance Sheet

2	General Fund Income Statement

3	Debt Service Fund Series 2021 Income Statement

4	Debt Service Fund Series 2023 Income Statement

5	Capital Projects Fund Series 2023 Income Statement

6	Month to Month

7	Long Term Debt Summary

8	Assessment Receipt Schedule

9	Construction Schedule Series 2023

Lake Emma
Community Development District Balance Sheet
June 30, 2024

	General Fund	Debt Service Fund	Capital Projects Fund	Totals Governmental Funds	
Assets:
Cash - Truist Bank Investments: Series 2021
Reserve Revenue Prepayment
Series 2023 Reserve Revenue
Capitalized Interest Construction
Cost of Issuance
Due From General Fund	

$	336,842

$	-
$	-
$	-

$	-
$	-
$	-
$	-
$	-
$	-	

$	-

$	196,944
$	171,310
$	13

$	457,319
$	70,357
$	5
$	-
$	-
$	116,345	

$	-

$	-
$	-
$	-

$	-
$	-
$	-
$	13,776
$	0
$	-	

$	336,842

$	196,944
$	171,310
$	13

$	457,319
$	70,357
$	5
$	13,776
$	0
$	116,345	
Total Assets	$	336,842	$	1,012,291	$	13,776	$	1,362,910	
Liabilities:
Accounts Payable
Due to Debt Service 2021 Due to Debt Service 2023	

$	1,121
$	2,015
$	114,330	

$	-
$	-
$	-	

$	-
$	-
$	-	

$	1,121
$	2,015
$	114,330	
Total Liabilities	$	117,465	$	-	$	-	$	117,465	

Fund Balances:
Assigned For Debt Service 2021 Assigned For Debt Service 2023 Assigned For Capital Projects 2023 Unassigned	

$	-
$	-
$	-
$	219,377	

$	370,281
$	642,010
$	-
$	-	

$	-
$	-
$	13,776
$	-	

$	370,281
$	642,010
$	13,776
$	219,377	
Total Fund Balances	$	219,377	$ 1,012,291.41	$	13,776	$	1,245,444	
					
Total Liabilities & Fund Equity	$	336,842	$	1,012,291	$	13,776	$	1,362,910	

Lake Emma
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending June 30, 2024

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

Revenues:		
Administrative Assessments - Outside AA1-2	$	35,517	$	35,517	$	35,517	$	-	
Administrative Assessments - AA1-2	$	81,319	$	81,561	$	81,561	$	-	
Maintenance Assessments - AA1-2	$	88,517	$	88,468	$	88,468	$	-	
Total Revenues	$	205,353	$	205,547	$	205,547	$	-	

Expenditures:					
Administrative:					
Supervisor Fees	$	6,000	$	4,500	$	1,200	$	3,300	
FICA Expense	$	459	$	344	$	92	$	252	
Engineering Fees	$	12,000	$	9,000	$	748	$	8,252	
Attorney	$	20,000	$	15,000	$	4,570	$	10,430	
Dissemination	$	7,000	$	5,250	$	5,250	$	0	
Arbitrage	$	900	$	675	$	450	$	225	
Annual Audit	$	6,100	$	6,100	$	6,600	$	(500)	
Trustee Fees	$	8,100	$	4,041	$	4,041	$	-	
Assessment Administration	$	5,300	$	5,300	$	5,300	$	-	
Management Fees	$	36,750	$	27,563	$	27,563	$	-	
Information Technology	$	1,800	$	1,350	$	1,350	$	-	
Website Maintenance	$	1,200	$	900	$	900	$	-	
Telephone	$	300	$	225	$	-	$	225	
Postage	$	750	$	563	$	184	$	379	
Printing & Binding	$	592	$	444	$	27	$	417	
Insurance	$	6,210	$	6,210	$	5,871	$	339	
Legal Advertising	$	2,500	$	1,875	$	-	$	1,875	
Other Current Charges	$	600	$	450	$	391	$	59	
Office Supplies	$	50	$	38	$	16	$	22	
Property Taxes	$	50	$	50	$	17	$	33	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total Administrative:	$	116,836	$	90,051	$	64,743	$	25,308	
Operations & Maintenance
Assessment Area 1-2					
Field Services	$	7,875	$	5,906	$	5,906	$	-	
Landscape Maintenance	$	43,272	$	32,454	$	23,725	$	8,729	
Contingency	$	5,000	$	3,750	$	-	$	3,750	
Repairs & Maintenance	$	5,000	$	3,750	$	-	$	3,750	
Stormwater Repairs & Maintenance	$	20,000	$	15,000	$	-	$	15,000	
Capital Outlay	$	7,370	$	5,528	$	-	$	5,528	
Total Operations & Maintenance:	$	88,517	$	66,388	$	29,631	$	36,757	
					
Total Expenditures	$	205,353	$	156,439	$	94,374	$	62,065	
					
Excess Revenues (Expenditures)	$	-		$	111,172		
					
Fund Balance - Beginning	$	-		$	108,205		
					
Fund Balance - Ending	$	-		$	219,377		

Lake Emma
Community Development District Debt Service Fund - Series 2021
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending June 30, 2024

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

Revenues:		
Special Assessments	$	393,888	$	394,753	$	394,753	$	-	
Interest	$	12,000	$	9,000	$	18,363	$	9,363	
Total Revenues	$	405,888	$	403,753	$	413,116	$	9,363	

Expenditures:					
Series 2021
Interest - 12/15	

$	122,288	

$	122,288	

$	122,288	

$	-	
Principal - 06/15	$	150,000	$	150,000	$	150,000	$	-	
Interest - 06/15	$	122,288	$	122,288	$	122,288	$	-	
Total Expenditures	$	394,575	$	394,575	$	394,575	$	-	

Other Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
					
Excess Revenues (Expenditures)	$	11,313		$	18,541		
					
Fund Balance - Beginning	$	151,928		$	351,740		
					
Fund Balance - Ending	$	163,241		$	370,281		

Lake Emma
Community Development District Debt Service Fund - Series 2023
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending June 30, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 06/30/24	Thru 06/30/24	Variance	
Revenues:					
Special Assessments	$	457,319	$	457,319	$	457,319	$	-	
Interest	$	2,500	$	1,875	$	22,485	$	20,610	
Total Revenues	$	459,819	$	459,194	$	479,805	$	20,610	

Expenditures:					
Series 2023
Interest - 11/01	

$	92,587	

$	92,587	

$	92,587	

$	-	
Principal - 05/01	$	100,000	$	100,000	$	100,000	$	-	
Interest - 05/01	$	179,200	$	179,200	$	179,200	$	-	
Total Expenditures	$	371,787	$	371,787	$	371,787	$	-	

Other Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	(16,337)	$	16,337	
Total Other Financing Sources (Uses)	$	-	$	-	$	(16,337)	$	16,337	
					
Excess Revenues (Expenditures)	$	88,032		$	91,680		
					
Fund Balance - Beginning	$	92,587		$	550,330		
					
Fund Balance - Ending	$	180,619		$	642,010		

Lake Emma
Community Development District Capital Projects Fund - Series 2023
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending June 30, 2024

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

Revenues:		
Interest Income	$	-	$	-	$	279	$	279	
Total Revenues	$	-	$	-	$	279	$	279	

Expenditures:

Capital Outlay	

$	

-	$	

-	$	2,801	

$	(2,801)	
Total Expenditures	$	-	$	-	$	2,801	$	(2,801)	

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	

-	$	

-	$	16,337	

$	(16,337)	
Total Other Financing Sources (Uses)	$	-	$	-	$	16,337	$	(16,337)	
					
Excess Revenues (Expenditures)	$	-	$	13,816		
					
Fund Balance - Beginning	$	-	$	(40)		
					
Fund Balance - Ending	$	-	$	13,776		

Lake Emma
Community Development District Month to Month
	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sept	Total	
Revenues:														
Administrative Assessments - Outside AA1-2	$	-	$	17,759	$	-	$	-	$	8,879	$	-	$	-	$	8,879	$	-	$	-	$	-	$	-	$	35,517	
Administrative Assessments - AA1-2	$	-	$	40,781	$	-	$	-	$	20,390	$	-	$	-	$	20,390	$	-	$	-	$	-	$	-	$	81,561	
Maintenance Assessments - AA1-2	$	-	$	2,142	$	83,064	$	255	$	1,112	$	476	$	700	$	262	$	457	$	-	$	-	$	-	$	88,468	
										$	-	
Total Revenues	$	-	$	60,681	$	83,064	$	255	$	30,381	$	476	$	700	$	29,532	$	457	$	-	$	-	$	-	$	205,547	

Expenditures:											
Administrative:
Supervisor Fees	
$	400	
$	-	
$	-	
$	400	
$	-	
$	-	
$	400	
$	-	
$	-	

$	-	$	-	$	-	$	1,200	
FICA Expense	$	31	$	-	$	-	$	31	$	-	$	-	$	31	$	-	$	-	$	-	$	-	$	-	$	92	
Engineering Fees	$	-	$	-	$	-	$	98	$	-	$	98	$	-	$	553	$	-	$	-	$	-	$	-	$	748	
Attorney	$	1,541	$	-	$	358	$	941	$	221	$	193	$	750	$	568	$	-	$	-	$	-	$	-	$	4,570	
Dissemination	$	583	$	583	$	583	$	583	$	583	$	583	$	583	$	583	$	583	$	-	$	-	$	-	$	5,250	
Arbitrage	$	-	$	-	$	-	$	-	$	-	$	450	$	-	$	-	$	-	$	-	$	-	$	-	$	450	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	6,600	$	-	$	-	$	-	$	-	$	6,600	
Trustee Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	4,041	$	-	$	-	$	-	$	-	$	-	$	4,041	
Assessment Administration	$	5,300	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,300	
Management Fees	$	3,063	$	3,063	$	3,063	$	3,063	$	3,063	$	3,063	$	3,063	$	3,063	$	3,063	$	-	$	-	$	-	$	27,563	
Information Technology	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	-	$	-	$	-	$	1,350	
Website Maintenance	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	-	$	-	$	-	$	900	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Postage	$	4	$	4	$	2	$	12	$	98	$	1	$	47	$	1	$	14	$	-	$	-	$	-	$	184	
Printing & Binding	$	-	$	4	$	-	$	-	$	9	$	-	$	-	$	11	$	2	$	-	$	-	$	-	$	27	
Insurance	$	5,871  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,871	
Legal Advertising	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Other Current Charges	$	38	$	73	$	38	$	38	$	41	$	41	$	40	$	40	$	41	$	-	$	-	$	-	$	391	
Office Supplies	$	0	$	0	$	0	$	14	$	0	$	0	$	0	$	0	$	0	$	-	$	-	$	-	$	16	
Property Taxes	$	-	$	17  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	17	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	175	
Total Administrative:	$	17,256	$	3,995	$	4,294	$	5,429	$	4,265	$	4,678	$	9,204	$	11,669	$	3,953	$	-	$	-	$	-	$	64,743	

Operations & Maintenance											
Assessment Area 1-2
Field Services	
$	656	
$	656	
$	656	
$	656	
$	656	
$	656	
$	656	
$	656	
$	656	
$	-	$	-	$	-	$	5,906	
Landscape Maintenance	$	1,959	$	1,959	$	2,171	$	2,806	$	2,806	$	2,806	$	2,806	$	2,806	$	3,606	$	-	$	-	$	-	$	23,725	
Contingency	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Repairs & Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Stormwater Repairs & Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Capital Outlay	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Total Operations & Maintenance:	$	2,615	$	2,615	$	2,827	$	3,462	$	3,462	$	3,462	$	3,462	$	3,462	$	4,262	$	-	$	-	$	-	$	29,631	
											
Total Expenditures	$	19,871	$	6,610	$	7,121	$	8,892	$	7,727	$	8,140	$	12,667	$	15,132	$	8,215	$	-	$	-	$	-	$	94,374	
											
Excess Revenues (Expenditures)	$	(19,871)	$	54,071	$	75,944	$	(8,637)	$	22,654	$	(7,664)	$	(11,967)	$	14,400	$	(7,758)	$	-	$	-	$	-	$	111,172	

Lake Emma
Community Development District Long Term Debt Report

SERIES 2021, SPECIAL ASSESSMENT BONDS		
ASSESSMENT AREA ONE		
INTEREST RATES:	2.500%, 3.100%, 3.500%, 4.000%		
MATURITY DATE:	6/15/2051		
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE		
RESERVE FUND REQUIREMENT	$196,944		
RESERVE FUND BALANCE	$196,944		
BONDS OUTSTANDING - 09/30/21	$7,040,000	
LESS: PRINCIPAL PAYMENT - 06/15/22	($140,000)	
LESS: PRINCIPAL PAYMENT - 06/15/23	($145,000)	
LESS: PRINCIPAL PAYMENT - 06/15/24	($150,000)	
CURRENT BONDS OUTSTANDING	$6,605,000	

SERIES 2023, SPECIAL ASSESSMENT BONDS ASSESSMENT AREA TWO	
INTEREST RATES:	4.500%, 5.250%, 5.500%		
MATURITY DATE:
RESERVE FUND DEFINITION RESERVE FUND REQUIREMENT	5/31/2053
MAXIMUM ANNUAL DEBT SERVICE
$457,319		
RESERVE FUND BALANCE	$457,319		
BONDS OUTSTANDING - 07/28/23		$6,775,000	
LESS: PRINCIPAL PAYMENT - 05/01/24		($100,000)	
CURRENT BONDS OUTSTANDING		$6,675,000	

Lake Emma
COMMUNITY DEVELOPMENT DISTRICT

Gross Assessments	$	93,908.78	$	93,908.78	
Net Assessments	$	88,274.25	$	88,274.25	
TAX COLLECTOR ASSESSMENTS - OPERATIONS & MAINTENANCE	
100.00%	
100.00%	

Special Assessment Receipts Fiscal Year 2024

Date	Distribution	Gross Amount	Commissions	Discount/Penalty	Interest	Net Receipts	O&M Portion	Total	

11/20/23	
ACH	
$624.86	
$12.00	
$24.99	
$0.00	
$587.87	
$587.87	
$587.87	
11/29/23	ACH	$1,651.43	$31.71	$66.05	$0.00	$1,553.67	$1,553.67	$1,553.67	
12/11/23	ACH	$11,694.04	$224.52	$467.85	$0.00	$11,001.67	$11,001.67	$11,001.67	
12/13/23	ACH	$68,244.42	$1,310.29	$2,729.94	$0.00	$64,204.19	$64,204.19	$64,204.19	
12/28/23	ACH	$8,346.52	$160.38	$327.66	$0.00	$7,858.48	$7,858.48	$7,858.48	
01/11/24	ACH	$267.80	$5.19	$8.03	$0.00	$254.58	$254.58	$254.58	
02/15/24	ACH	$1,160.46	$22.69	$25.89	$0.00	$1,111.88	$1,111.88	$1,111.88	
03/25/24	ACH	$490.97	$9.72	$4.91	$0.00	$476.34	$476.34	$476.34	
04/12/24	ACH	$714.14	$14.29	$0.00	$0.00	$699.85	$699.85	$699.85	
05/10/24	ACH	$267.80	$5.35	$0.00	$0.00	$262.45	$262.45	$262.45	
06/21/24	ACH	$466.42	$9.33	$0.00	$0.00	$457.09	$457.09	$457.09	
						$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	
	TOTAL	$	93,928.86	$	1,805.47	$	3,655.32	$	-	$	88,468.07	$	88,468.07	$	88,468.07	

$

100.22%
(193.82)

Net Percent Collected Balance Remaining to Collect

TAX COLLECTOR ASSESSMENTS - DEBT SERVICE

Gross Assessments $ Net Assessments  $

419,029.71  $
393,887.93  $

419,029.71
393,887.93

100.00%	100.00%

Date	
Distribution	
Gross Amount	
Commissions	
Discount/Penalty	
Interest	
Net Receipts	2021 Debt Service Asmt	
Total	

11/20/23	
ACH	
$2,821.66	
$54.18	
$112.86	
$0.00	
$2,654.62	
$2,654.62	
$2,654.62	
11/29/23	ACH	$7,393.46	$141.95	$295.73	$0.00	$6,955.78	$6,955.78	$6,955.78	
12/11/23	ACH	$51,824.12	$995.03	$2,072.88	$0.00	$48,756.21	$48,756.21	$48,756.21	
12/13/23	ACH	$304,887.77	$5,853.85	$12,194.89	$0.00	$286,839.03	$286,839.03	$286,839.03	
12/28/23	ACH	$37,186.04	$714.54	$1,459.21	$0.00	$35,012.29	$35,012.29	$35,012.29	
01/11/24	ACH	$1,196.00	$23.20	$35.88	$0.00	$1,136.92	$1,136.92	$1,136.92	
02/15/24	ACH	$5,213.66	$101.95	$116.24	$0.00	$4,995.47	$4,995.47	$4,995.47	
03/25/24	ACH	$2,179.80	$43.16	$21.80	$0.00	$2,114.84	$2,114.84	$2,114.84	
04/12/24	ACH	$3,163.60	$63.27	$0.00	$0.00	$3,100.33	$3,100.33	$3,100.33	
05/10/24	ACH	$1,196.00	$23.92	$0.00	$0.00	$1,172.08	$1,172.08	$1,172.08	
06/21/24	ACH	$2,056.14	$41.13	$0.00	$0.00	$2,015.01	$2,015.01	$2,015.01	
						$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	
	TOTAL	$	419,118.25	$	8,056.18	$	16,309.49	$	-	$	394,752.58	$  394,752.58	$  394,752.58	

$

100.22%
(864.65)

Net Percent Collected Balance Remaining to Collect

DIRECT BILLED ASSESSMENTS

HANOVER LAVIANCE LLC (PHASE 5 & 6)	$35,517.00	$35,517.00

Date
Received	Due
Date	Check
No.	Net
Assessed	Amount
Received	General
Fund	
11/30/23	12/1/23	3263	$17,758.50	$17,758.50	$17,758.50	
2/12/24	2/1/24	3350	$8,879.25	$8,879.25	$8,879.25	
5/1/24	5/1/24	3476	$8,879.25	$8,879.25	$8,879.25	
			$35,517.00	$35,517.00	$35,517.00	

HANOVER LAVIANCE LLC (PHASE 4)	$257,988.01	$37,969.69	$220,018.32

Date
Received	Due
Date	Check
No.	Net
Assessed	Amount
Received	General
Fund	Series 2023
Debt Service	
11/30/23	12/1/23	3262	$128,994.01	$128,994.01	$18,984.85	$110,009.16	
2/12/24	2/1/24	3349	$64,497.00	$64,497.00	$9,492.42	$55,004.58	
5/1/24	5/1/24	3475	$64,497.00	$64,497.00	$9,492.42	$55,004.58	
			$257,988.01	$257,988.01	$37,969.69	$220,018.32	

HANOVER LAVIANCE LLC (PHASE 3)	$280,892.75	$43,591.74	$237,301.01

Date
Received	Due
Date	Check
No.	Net
Assessed	Amount
Received	General
Fund	Series 2023
Debt Service	
11/30/23	12/1/23	3264	$140,446.37	$140,446.37	$21,795.87	$118,650.50	
2/12/24	2/1/24	3351	$70,223.19	$70,223.19	$10,897.94	$59,325.25	
5/1/24	5/1/24	3477	$70,223.19	$70,223.19	$10,897.94	$59,325.25	
			$280,892.75	$280,892.75	$43,591.75	$237,301.00	

Lake Emma
COMMUNITY DEVELOPMENT DISTRICT

Special Assessment Bonds, Series 2023 Assessment Area Two - 2023 Project

Date	Requisition #	Contractor	Description	Requisition

Fiscal Year 2024
1/12/24		2		Dewberry Engineers, Inc.		Invoices #2295403, 2308728 & 2321690 - Preparation of supplemental engineer's report. $ 4/2/24	3	Dewberry Engineers, Inc.			Invoice #2373319 - Preparation of supplemental engineer's report - Nov.23	$ 4/2/24	4			Kutak Rock LLP	Invoice #3340798 11723-2 - Preparation of PH3 sewer improvement acquisition documents. $ 4/2/24	5			Kutak Rock LLP	Invoice #3355591 11723-2 - Preparation of PH3 sewer improvement acquisition documents. $ 5/16/24		6				Kutak Rock LLP				Invoice #3381387 11723-2 - Preparation of PH4 acquisition documents.		$

2,240.00
920.00
931.00
449.00
500.50

TOTAL	$	5,040.50

Fiscal Year 2024
10/2/23	Interest
10/3/23	Transfer from Reserve
11/1/23	Interest
11/2/23	Transfer from Reserve
12/1/23	Interest
12/4/23	Transfer from Reserve
1/2/24	Interest
1/3/24	Transfer from Reserve
2/1/24	Interest
2/2/24	Transfer from Reserve
3/1/24	Interest
3/4/24	Transfer from Reserve
4/1/24	Interest
4/2/24	Transfer from Reserve
5/1/24	Interest
5/2/24	Transfer from Reserve
6/3/24	Interest
6/4/24	Transfer from Reserve

$	7.28
$	1,799.84
$	15.46
$	1,866.58
$	22.69
$	1,812.95
$	30.47
$	1,872.43
$	32.44
$	1,864.50
$	34.53
$	1,732.64
$	43.65
$	1,852.25
$	41.33
$	1,790.16
$	48.83
$	1,851.92

TOTAL	$	16,719.95

Project (Construction) Fund at 09/30/23 Interest Earned/Transferred Funds thru 6/30/24 Requisitions Paid thru 6/30/24

$	2,096.17
$	16,719.95
$	(5,040.50)

Remaining Project (Construction) Fund	 $	13,775.62 

Section 3

LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2023 (ASSESSMENT AREA TWO)

(Acquisition and Construction)

The undersigned, a Responsible Officer of the Lake Emma Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture between the District and U.S. Bank Trust Company, National Association, as trustee (the "Trustee"), dated as of March 1, 2021, as supplemented by that certain Second Supplemental Trust Indenture dated as of July 1, 2023 (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the 2023 Indenture):
Requisition Number: 6
Identify Acquisition Agreement, if applicable;
Name of Payee: Kutak Rock LLP
Amount Payable: $500.SO
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments):
Invoices #3381387 11723-2 - Preparation of Phase 4 acquisition documents. -
March 2024
Fund or Account and subaccount, if any, from which disbursement to be made:
Series 2023 Acquisition and Construction Account of the Acquisition and Construction Fund (including moneys transfe"ed or to be transferred therein pursuant to the terms of the Indenture).
The undersigned hereby certifies that:
obligations in the stated amount set forth above have been incurred by the District,
each disbursement set forth above is a proper charge against the Series 2023 Acquisition and Construction Account;
each disbursement set forth above was incurred in connection with the Cost of the Assessment Area Two - 2023 Project; and
each disbursement represents a Cost of the Assessment Area Two - 2023 Project which has not previously been paid.

The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof
The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.
Originals or copies of the invoice(s) from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested are on file with the District.
LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT

By:			 Responsible Officer
Date:	'S	1 1"	'- '-1.

CONSULTING ENGINEER'S APPROVAL

The undersigned Consulting Engineer hereby certifies that this disbursement is for the Cost of the Assessment Area Two Project - 2023 and is consistent with: (i) the Acquisition Agreement; and (ii} the report of the Consulting Engineer, as such report shall have been amended or modified; and (iii) the plans and specifications for the corresponding portion of the Assessment Area One Project with respect to which such disbursement is being made; and, further certifies that: (B) the purchase price to be paid by the District for the Assessment Area Two - 2023 Project work product and/or improvements to be acquired with this disbursement is no more than the lesser of (i) the fair market value of such improvements and (ii) the actual cost of construction of such improvements; and (C) the plans and specifications for the Assessment Area Two - 2023 Project improvements have been approved by all regulatory bodies required to approve them or such approval can reasonably be expected to be obtained; (D) all currently required approvals and permits for the acquisition, construction, reconstruction, installation and equipping of the portion of the Assessment Area Two - 2023 Project for which disbursement is made have been obtained from all applicable regulatory bodies; and (E) subject to permitted retainage under the applicable contracts, the seller has paid all contractors, subcontractors, and materialman that have provided services or materials in connection with the portions of the Assessment Area Two - 2023 Project for which disbursement is made hereby, if acquisition is being made pursuant to the Acquisition Agreement.

2

KUTAK  ROCK  LLP
TALLAHASSEE, FLORIDA
Telephone 404-222-4600
Facsimile 404-222-4654 Federal ID 47·0597598 April 22, 2024

Check Remit To: Kutak Rocle LLP PO Box30057
Omaha, NE 68103-1157
ACH/Wire Transfer Remit To:
ABA #104000016
First National Bank of Omaha
Kutak Rock LLP
NC # 24690470
Reference: Invoice No. 3381387 Client Matter No. 11723-2
Notification Email: eftgroup@kutakrock.com

Mr. George Flint Lake Emma COD
Governmental Management Services - Central Florida 219 E. Livingston Street
Orlando, FL 32801	Invoice No. 3381387
11723-2

Re:	Project Construction
For Professional Legal Services Rendered

03/28/24

03/28/24

T. Mackie

D. Wilbourn

0.70	238.00

1.50	262.50

Review correspondence from Beasley and conference regarding same
Prepare Phase 4 acquisition documents

TOTAL HOURS	2.20
TOTAL FOR SERVICES RENDERED TOTAL CURRENT AMOUNT DUE

$500.50
$500.50

PRIVILEGED AND CONFIDENTIAL
ATTORNEY-CLIENT COMMUNICATION AND/OR WORK PRODUCT

Section 4

Memorandum
To: Board of Supervisors From: District Management Date: July 24, 2024
RE:	HB7013 – Special Districts Performance Measures and Standards

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

Exhibit A:
Goals, Objectives and Annual Reporting Form

Lake Emma Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2024 – September 30, 2025

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

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of meetings 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 per Florida statute 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:	 
Lake Emma Community Development District

District Manager:		Date:	 Print Name:	 
Lake Emma Community Development District

Section 5

BOARD OF SUPERVISORS MEETING DATES LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2025
The Board of Supervisors of the Lake Emma Community Development District will hold their regular meetings for Fiscal Year 2025 on the 4th Wednesday of each month, at the Cooper Memorial Library, 2525 Oakley Seaver Drive, Clermont, Florida 34711, at 10:00 a.m., unless otherwise indicated as follows:

October 23, 2024
November 27, 2024
December 25, 2024 *Christmas Day
January 22, 2025
February 26, 2025
March 26, 2025
April 23, 2025
May 28, 2025
June 25, 2025
July 23, 2025
August 27, 2025
September 24, 2025

The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from Governmental Management Services - Central Florida, LLC, 219
E. Livingston Street, Orlando, Florida 32801 or by calling (407) 841-5524.

There may be occasions when one or more Supervisors or staff will participate by telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (407) 841-5524 at least 48 hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Office.
A person who decides to appeal any decision made at the meeting with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.

District Manager