Lake Emma
Community Development District Agenda
August 27, 2025

Agenda

Lake Emma
Community Development District
219 E. Livingston Street, Orlando, FL 32801 Phone: 407-841-5524 – Fax: 407-839-1526
August 20, 2025 Board of Supervisors
Lake Emma Community Development District
Dear Board Members:

The special meeting of the Board of Supervisors of the Lake Emma Community Development District will be held Wednesday, August 27, 2025, 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 May 28, 2025, Board of Supervisors Meeting
Public Hearing
Consideration of Resolution 2025-05 Adopting the Fiscal Year 2026 Approved Budget and Appropriating Funds
Consideration of Resolution 2025-06 Imposing Fiscal Year 2026 Special Assessments and Certifying Assessment Roll
Consideration of Fiscal Year 2025 Audit Engagement Letter
Staff Reports
Attorney
Engineer
Ratification of WA 2025-1 for Annual Stormwater Report
Field Manager
Discussion of Proposals for Stormwater System Repairs
District Manager’s Report
Check Run Summary
Balance Sheet & Income Statement
Approval of Fiscal Year 2026 Meeting Schedule
District Goals and Objectives
Adoption of Fiscal Year 2026 Goals & Objectives
Presentation of Fiscal Year 2025 Goals & Objective Authorizing Chair to Execute
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, May 28, 2025, at 10:00 a.m. at the Cooper Memorial Library, 2525 Oakley Seaver Drive, Clermont, Florida.

Present and constituting a quorum:
Anthony Iorio	Chairman
Doug Beasley	Vice Chairman
Rocky Owen by phone	Assistant Secretary
Tom Franklin	Assistant Secretary Also present were:
George Flint	District Manager, GMS
Christopher Allen	District Engineer, Dewberry
Tucker Mackie	Kutak Rock, District Counsel
Robert Szozda	Field Manager, GMS

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order. Three Board members were present constituting a quorum. Mr. Owen joined by phone. Mr. Flint administered the oath to Tom Franklin before the meeting.

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

THIRD ORDER OF BUSINESS	Approval of the Minutes from the March
26, 2025, Board of Supervisors Meeting
Mr. Flint presented the minutes from the March 26, 2025 Board of Supervisors meeting.
He asked for any comments or corrections.

May 28, 2025	Lake Emma CDD

On MOTION by Mr. Iorio, seconded by Mr. Beasley, with all in favor, the Minutes of the March 26, 2025 Board of Supervisors Meeting, were approved.

FOURTH ORDER OF BUSINESS	Consideration	of	Resolution	2025-04
Approving Fiscal Year 2026 Proposed Budget and Setting a Public Hearing to Adopt
Mr. Flint recommended the August 27th meeting at 10:00 a.m. in this location for the public hearing. Attached as exhibit ‘A’ is the proposed budget. There are no significant changes to this and the assessment levels remain the same. The final phase is still to be constructed and will not be online in this fiscal year. Mr. Iorio noted to make sure Dewberry prepares a maintenance map. Mr. Flint will follow up on that map.

On MOTION by Mr. Iorio, seconded by Mr. Beasley, with all in favor, Resolution 2025-04 Approving Fiscal Year 2026 Proposed Budget and Setting a Public Hearing for August 27th at 10:00 a.m. to Adopt, was approved.

FIFTH ORDER OF BUSINESS	Presentation of Series 2021 AA1 Arbitrage
Rebate Report
Mr. Flint noted the IRS requires the District to demonstrate that they are not earning more interest than they are paying. AMTEC has been retained for purposes of doing that calculation annually. There is a negative rebatable arbitrage of $266,000.

On MOTION by Mr. Iorio, seconded by Mr. Franklin, with all in favor, the Series 2021 AA1 Arbitrage Rebate Report, was approved.

SIXTH ORDER OF BUSINESS	Presentation of Fiscal Year 2024 Financial
Audit Report
Mr. Flint stated the Board hired Grau & Associates as their independent auditor and they have prepared the audit. The report to management shows no current or prior year findings. It is a clean audit.

May 28, 2025	Lake Emma CDD

On MOTION by Mr. Beasley, seconded by Mr. Franklin, with all in favor, the Fiscal Year 2024 Financial Audit Report, was approved.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Mackie had nothing to report but offered to answer any questions. She offered to assist in reviewing the maintenance map if needed.

Engineer
Mr. Allen spoke about an email from Rob regarding erosion issues. He is going out to take a look at the site in the next couple of weeks and will address the erosion at that time. Mr. Szozda requested to see the report up front before going public with it.

Field Manager
There being no comments, the next item followed.

District Manager’s Report
Check Run Summary
Mr. Flint presented the check run summary for approval.

On MOTION by Mr. Iorio, seconded by Mr. Beasley, with all in favor, the Check Run Summary, was approved.

Balance Sheet and Income Statement
Mr. Flint presented the unaudited financials through the end of April.

Presentation of Registered Voters – 821
Mr. Flint stated there are 821 registered voters in the District. The District was created in 2019. He will confirm the transition of the first two seats in 2028.

Reminder of Form 1 Filing Deadline – July 1st
Mr. Flint reminded the Board that Form 1 is due by July 1st.

May 28, 2025	Lake Emma CDD

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

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

TENTH ORDER OF BUSINESS	Adjournment
The meeting was adjourned.

On MOTION by Mr. Beasley, seconded by Mr. Franklin, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

Section A

RESOLUTION 2025-05
[FY 2026 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, 2025, AND ENDING SEPTEMBER 30, 2026; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, for the fiscal year beginning October 1, 2025, and ending September 30, 2026 (“FY 2026”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the Lake Emma Community Development District (“District”) prior to June 15, 2025, 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, 2026.”

The Adopted Budget shall be posted by the District Manager on the District’s official website in accordance with Chapter 189, 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 2026, 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 2026 or within 60 days following the end of the FY 2026 may amend its Adopted Budget for that fiscal year as follows:

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

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

Any other budget amendments shall be adopted by resolution and consistent with Florida law. The District Manager or Treasurer must ensure that any amendments to the budget under this paragraph c. are posted on the District’s website in accordance with Chapter 189, 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 27th DAY OF AUGUST 2025.
ATTEST:	LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair/Vice Chair, Board of Supervisors
Exhibit A:	FY 2026 Budget

Lake Emma
Community  Development  District

Proposed Budget FY2026

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
FY2026
General Fund

Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
FY2025	7/31/25	2 Months	9/30/25	FY2026	

Revenues:		
Administrative Assessments - Outside AA1-2	$	35,517	$	35,517	$	-	$	35,517	$	35,517	
Administrative Assessments - AA1-2	37,960	37,960	-	37,960	-	
Assessments - AA1-2	131,830	132,243	-	132,243	169,790	
Interest	-	3,138	1,500	4,638	-	
Total Revenues	$	205,307	$	208,858	$	1,500	$	210,358	$	205,307	

Expenditures:						
Administrative:						
Supervisor Fees	$	6,000	$	800	$	800	$	1,600	$	6,000	
FICA Expense	459	61	61	122	459	
Engineering Fees	8,000	8,560	-	8,560	8,000	
Attorney	16,679	5,211	2,790	8,000	13,474	
Arbitrage	900	900	-	900	900	
Dissemination	10,850	6,375	1,225	7,600	11,071	
Annual Audit	6,200	6,700	-	6,700	6,200	
Trustee Fees	8,100	4,041	4,256	8,297	9,116	
Assessment Administration	5,565	5,565	-	5,565	5,732	
Management Fees	40,000	33,333	6,667	40,000	41,200	
Information Technology	1,890	1,575	315	1,890	1,948	
Website Maintenance	1,260	1,050	210	1,260	1,298	
Telephone	100	-	25	25	100	
Postage	704	240	60	300	500	
Printing & Binding	250	6	34	40	250	
Insurance	6,458	6,106	-	6,106	6,717	
Legal Advertising	2,500	375	2,125	2,500	2,500	
Other Current Charges	600	474	100	574	600	
Meeting Room Rental	-	824	150	974	450	
Office Supplies	50	5	20	25	50	
Property Appraiser Fee	-	-	50	50	50	
Property Taxes	50	-	-	-	-	
Dues, Licenses & Subscriptions	175	175	-	175	175	
Total Administrative:	$	116,790	$	82,376	$	18,887	$	101,263	$	116,790	
Operations & Maintenance						
Field Services	$	10,000	$	8,333	$	1,667	$	10,000	$	10,300	
Landscape Maintenance	45,436	36,060	7,212	43,272	43,272	
Repairs & Maintenance	5,000	625	500	1,125	5,000	
Stormwater Repairs & Maintenance	16,000	375	375	750	15,000	
Contingency	5,000	-	1,250	1,250	5,000	
Capital Outay	7,081	-	1,770	1,770	9,945	
Total Operations & Maintenance:	$	88,517	$	45,393	$	12,774	$	58,167	$	88,517	
						
Total Expenditures	$	205,307	$	127,769	$	31,661	$	159,430	$	205,307	
						
Excess Revenues (Expenditures)	$	0	$	81,089	$	(30,161)	$	50,928	$	-	

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	$23,541.76	
50' Lots	393	1	393	$116.31	$45,711.02	
60' Lots	168	1.2	201.6	$139.58	$23,448.70	
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		$94,167.02	

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

Gross Assessments	$180,628

Property Type	Units	ERU Factor	ERUs	Gross Per Unit	Total Gross	
40' Lots	253	0.8	202.4	$178.49	$45,156.96	
50' Lots	393	1	393	$223.11	$87,681.24	
60' Lots	168	1.2	201.6	$267.73	$44,978.47	
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		$180,627.82	

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 FY2026.

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 FY2026.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis.

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 FY2026.

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.

Meeting Room Rental

Represents estimated rental cost of a meeting room for 6 Board meetings.

Other Current Charges

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

Office Supplies

Miscellaneous office supplies.

Property Appraiser Fee

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.

Lake Emma
Community Development District
GENERAL FUND BUDGET

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	
Total		$43,272	

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
FY2026
Debt Service Fund Series 2021

Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
FY2025	7/31/25	2 Months	9/30/25	FY2026	

Revenues:		
Special Assessments	$	393,888	$	394,198	$	-	$	394,198	$	392,963	
Interest	18,000	17,349	2,550	19,899	16,000	
Carry Forward Surplus	173,557	174,906	-	174,906	198,853	
Total Revenues	$	585,445	$	586,453	$	2,550	$	589,003	$	607,816	

Expenditures:						
Series 2021
Interest - 12/15	

$	120,075	

$	120,075	

$	-	

$	120,075	

$	118,200	
Principal - 06/15	150,000	150,000	-	150,000	155,000	
Interest - 06/15	120,075	120,075	-	120,075	118,200	
Total Expenditures	$	390,150	$	390,150	$	-	$	390,150	$	391,400	

Other Sources/(Uses)						
Transfer In/(Out)	$	(20,000)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	(20,000)	$	-	$	-	$	-	$	-	
						
Excess Revenues (Expenditures)	$	175,295	$	196,303	$	2,550	$	198,853	$	216,416	

Interest - 12/15/2026	

$116,263	
				Total	$116,263	
				
Net Assessment	
$392,963	
				Collection Cost (6%)	$25,083	
				Gross Assessment	$418,046	
						
		Property Type	Units	Gross Per Unit	Gross Total	
		40' Lots	133	$813	$108,106	
		50' Lots	188	$984	$184,954	
		60' Lots	94	$1,196	$112,424	
		70' Lots	9	$1,396	$12,561	
		Total	424		$418,046	

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

Amortization Schedule

Date	Balance	Principal	Interest	Annual	
					
12/15/25	$	6,435,000	$	-	$	118,200.00	$	118,200.00	
6/15/26	$	6,435,000	$	155,000	$	118,200.00	$	-	
12/15/26	$	6,280,000	$	-	$	116,262.50	$	389,462.50	
6/15/27	$	6,280,000	$	160,000	$	116,262.50	$	-	
12/15/27	$	6,120,000	$	-	$	113,782.50	$	390,045.00	
6/15/28	$	6,120,000	$	165,000	$	113,782.50	$	-	
12/15/28	$	5,955,000	$	-	$	111,225.00	$	390,007.50	
6/15/29	$	5,955,000	$	170,000	$	111,225.00	$	-	
12/15/29	$	5,785,000	$	-	$	108,590.00	$	389,815.00	
6/15/30	$	5,785,000	$	175,000	$	108,590.00	$	-	
12/15/30	$	5,610,000	$	-	$	105,877.50	$	389,467.50	
6/15/31	$	5,610,000	$	180,000	$	105,877.50	$	-	
12/15/31	$	5,430,000	$	-	$	103,087.50	$	388,965.00	
6/15/32	$	5,430,000	$	185,000	$	103,087.50	$	-	
12/15/32	$	5,245,000	$	-	$	99,850.00	$	387,937.50	
6/15/33	$	5,245,000	$	195,000	$	99,850.00	$	-	
12/15/33	$	5,050,000	$	-	$	96,437.50	$	391,287.50	
6/15/34	$	5,050,000	$	200,000	$	96,437.50	$	-	
12/15/34	$	4,850,000	$	-	$	92,937.50	$	389,375.00	
6/15/35	$	4,850,000	$	210,000	$	92,937.50	$	-	
12/15/35	$	4,640,000	$	-	$	89,262.50	$	392,200.00	
6/15/36	$	4,640,000	$	215,000	$	89,262.50	$	-	
12/15/36	$	4,425,000	$	-	$	85,500.00	$	389,762.50	
6/15/37	$	4,425,000	$	225,000	$	85,500.00	$	-	
12/15/37	$	4,200,000	$	-	$	81,562.50	$	392,062.50	
6/15/38	$	4,200,000	$	230,000	$	81,562.50	$	-	
12/15/38	$	3,970,000	$	-	$	77,537.50	$	389,100.00	
6/15/39	$	3,970,000	$	240,000	$	77,537.50	$	-	
12/15/39	$	3,730,000	$	-	$	73,337.50	$	390,875.00	
6/15/40	$	3,730,000	$	250,000	$	73,337.50	$	-	
12/15/40	$	3,480,000	$	-	$	68,962.50	$	392,300.00	
6/15/41	$	3,480,000	$	255,000	$	68,962.50	$	-	
12/15/41	$	3,225,000	$	-	$	64,500.00	$	388,462.50	
6/15/42	$	3,225,000	$	265,000	$	64,500.00	$	-	
12/15/42	$	2,960,000	$	-	$	59,200.00	$	388,700.00	
6/15/43	$	2,960,000	$	280,000	$	59,200.00	$	-	
12/15/43	$	2,680,000	$	-	$	53,600.00	$	392,800.00	
6/15/44	$	2,680,000	$	290,000	$	53,600.00	$	-	
12/15/44	$	2,390,000	$	-	$	47,800.00	$	391,400.00	
6/15/45	$	2,390,000	$	300,000	$	47,800.00	$	-	
12/15/45	$	2,090,000	$	-	$	41,800.00	$	389,600.00	
6/15/46	$	2,090,000	$	315,000	$	41,800.00	$	-	
12/15/46	$	1,775,000	$	-	$	35,500.00	$	392,300.00	
6/15/47	$	1,775,000	$	325,000	$	35,500.00	$	-	
12/15/47	$	1,450,000	$	-	$	29,000.00	$	389,500.00	
6/15/48	$	1,450,000	$	340,000	$	29,000.00	$	-	
12/15/48	$	1,110,000	$	-	$	22,200.00	$	391,200.00	
6/15/49	$	1,110,000	$	355,000	$	22,200.00	$	-	
12/15/49	$	755,000	$	-	$	15,100.00	$	392,300.00	
6/15/50	$	755,000	$	370,000	$	15,100.00	$	-	
12/15/50	$	385,000	$	-	$	7,700.00	$	392,800.00	
6/15/51	$	385,000	$	385,000	$	7,700.00	$	392,700.00	
Totals		$  6,435,000	$	3,837,625	$ 10,272,625.00	

Lake Emma
Community Development District Proposed Budget
FY2026
Debt Service Fund Series 2023

Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
FY2025	7/31/25	2 Months	9/30/25	FY2026	

Revenues:		
Special Assessments	$	457,320	$	458,066	$	-	$	458,066	$	455,254	
Special Assessments - Prepayments	-	29,686	-	29,686	-	
Interest	22,000	20,473	1,900	22,373	18,000	
Carry Forward Surplus	185,517	414,244	-	414,244	223,138	
Total Revenues	$	664,837	$	922,468	$	1,900	$	924,368	$	696,392	

Expenditures:						
Series 2023
Interest - 11/01	

$	176,950	

$	176,950	

$	-	

$	176,950	

$	174,588	
Special Call - 11/01	-	-	-	-	30,000	
Principal - 05/01	105,000	105,000	-	105,000	110,000	
Interest - 05/01	176,950	176,950	-	176,950	174,588	
Total Expenditures	$	458,900	$	458,900	$	-	$	458,900	$	489,175	

Other Sources/(Uses)						
Transfer In/(Out)	$	(21,000)	$	(240,980)	$	(1,350)	$	(242,330)	$	-	
Total Other Financing Sources (Uses)	$	(21,000)	$	(240,980)	$	(1,350)	$	(242,330)	$	-	
						
Excess Revenues (Expenditures)	$	184,937	$	222,588	$	550	$	223,138	$	207,217	

Interest - 11/1/2026	

$172,113	
				Total	$172,113	
				
Net Assessment	
$455,254	
				Collection Cost (6%)	$29,059	
				Gross Assessment	$484,312	
						
		Property Type	Units	Gross Per Unit	Gross Total	
		40' Lots	118	$1,099	$129,696	
		50' Lots	204	$1,249	$254,796	
		60' Lots	74	$1,349	$99,820	
		Total	396		$484,312	

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

Amortization Schedule

Date	Balance	Principal	Interest	Annual	
					
11/1/25	$ 6,570,000	$	-	$	174,587.50  $	174,587.50	
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		$	6,570,000  $	6,345,575  $ 12,915,575.00	

Section B

RESOLUTION 2025-06
[FY 2026 ASSESSMENT RESOLUTION]

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT PROVIDING FOR FUNDING FOR THE FY 2026 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, 2025, and ending September 30, 2026 (“FY 2026”), 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 2026 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 November 1, 2025; 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 November 1, 2025, 25% due no later than February 1, 2026, and 25% due no later than
May 1, 2026.

Due Date (Debt Assessments). Debt Assessments directly collected by the District shall be due and payable in full on November 1, 2025; 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 November 1, 2025, 25% due no later than February 1, 2026, and 25% due no later than May 1, 2026.

In the event that an Assessment payment is not made in accordance with the schedule(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.

PASSED AND ADOPTED THIS 27TH DAY OF AUGUST 2025.

ATTEST:	LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By:	 Its:	

Exhibit A:	Adopted Budget
Exhibit B:	Assessment Roll

Lake Emma CDD		
FY 26 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	
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	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
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	
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	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
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	
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	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
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	
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	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
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	
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	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
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	
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	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
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	
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	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
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	
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	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
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	
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	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
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	
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	
052225010200062700	1	50	$223.11		$1,249.00	$1,472.11	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
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	
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	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
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	
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		$0.00	$178.49	
052225010200075200	1	40	$178.49		$1,099.12	$1,277.61	
052225010200075300	1	40	$178.49		$0.00	$178.49	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
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		$0.00	$223.11	
052225010200075900	1	50	$223.11		$1,249.00	$1,472.11	
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	

ParcelId	Units	Type	O&M	Series 2021	Series 2023	Total	
052225010200081700	1	50	$223.11		$1,249.00	$1,472.11	
052225010200081800	1	50	$223.11		$1,249.00	$1,472.11	
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 Onroll	823		$180,629.99	$418,045.91	$483,063.24	$1,081,739.14	
							
Total Net Onroll			$169,792.19	$392,963.16	$454,079.45	$1,016,834.79	

Direct Billing	
Acres						
322125000300001500	9.61		$2,127.91	$0.00	$0.00	$2,127.91	
312125000100000300	41.48		$9,186.69	$0.00	$0.00	$9,186.69	
322125000200000800	20.12		$4,456.80	$0.00	$0.00	$4,456.80	
312125000400000700	39.96		$8,850.72	$0.00	$0.00	$8,850.72	
322125000200000900	20.13		$4,457.85	$0.00	$0.00	$4,457.85	
322125000300001600	39.30		$8,704.07	$0.00	$0.00	$8,704.07	
Total Direct Gross	170.58		$37,784.04	$0.00	$0.00	$37,784.04	
							
Total Direct Net			$35,517.00	$0.00	$0.00	$35,517.00	
							
Total Gross Assessments			$218,414.03	$418,045.91	$483,063.24	$1,119,523.18	
							
Total Net Assessments			$205,309.19	$392,963.16	$454,079.45	$1,052,351.79	

Section V

	1001 Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com	
August 20, 2025 Board of Supervisors
Lake Emma Community Development District 219 East Livingston Street
Orlando, FL 32801

We are pleased to confirm our understanding of the services we are to provide Lake Emma Community Development District, City of Groveland, Florida (“the District”) for the fiscal year ended September 30, 2025. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Lake Emma Community Development District as of and for the fiscal year ended September 30, 2025. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes. This letter serves to renew our agreement and establish the terms and fee for the 2025 audit.
Accounting principles generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District’s basic financial statements. Such information, 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. As part of our engagement, we will apply certain limited procedures to the District’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding 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 will 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.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management’s Discussion and Analysis
Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District’s financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.

Lake Emma Community Development District	Page 2

Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute 218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District’s compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District’s compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management’s responsibility. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management’s views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.
With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.

Lake Emma Community Development District	Page 3

Audit Procedures—General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures—Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District’s compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.
Furthermore, Grau & Associates agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Auditor acknowledges that the designated public records custodian for the District is the District Manager (“Public Records Custodian”). Among other requirements and to the extent applicable by law, Grau & Associates shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Auditor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Grau & Associate’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Grau & Associates, Grau & Associates shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

Lake Emma Community Development District	Page 4

IF GRAU & ASSOCIATES HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ITS DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN AT: C/O GOVERNMENTAL MANAGEMENT SERVICES – CENTRAL FLORIDA LLC, 219 EAST LIVINGSTON STREET ORLANDO, FLORIDA 32801, OR RECORDREQUEST@GMSCFL.COM, PH: (407) 841-5524.

Our fee for these services will not exceed $6,800 for the September 30, 2025 audit, unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued.

We will complete the audit within prescribed statutory deadlines, which requires the District to submit its annual audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year, with the understanding that your employees will provide information needed to perform the audit on a timely basis.

The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.

Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out- of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate.

This agreement may be renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately.
The District has the option to terminate this agreement with or without cause by providing thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or services rendered up until the effective termination of this agreement, subject to whatever claims or off-sets the District may have against Grau & Associates.
We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2022 peer review report accompanies this letter.

We appreciate the opportunity to be of service to Lake Emma Community Development District and believe this letter accurately summarizes the terms of our engagement and, with any addendum, if applicable, is the complete and exclusive statement of the agreement between Grau & Associates and the District with respect to the terms of the engagement between the parties. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.
Very truly yours, Grau & Associates

Antonio J. Grau

RESPONSE:
This letter correctly sets forth the understanding of Lake Emma Community Development District.

By: 		
Title:	
Date:	

 	

PA

Lake Emma Community Development District	Page 5

Program

..	AICPA'	Peer Review

FloridaInstitute of Certified Public Accountants

FICPA Peer Review Program
Administered in Florida
bv The Florida Institute of CPAs

AICPA Peer Review Program
Administered in Florida by the Florida Institute of CPAs

March 17, 2023

Antonio Grau Grau & Associates
951 Yamato Rd Ste 280 Boca Raton, FL 33431-1809

Dear Antonio Grau:

It is my pleasure to notify you that on March 16, 2023, the Florida Peer Review Committee accepted the report on the most recent System Review of your firm. The due date for your next review is December 31, 2025. This is the date by which all review documents should be completed and submitted to the administering entity.
As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm.

Thank you for your cooperation. Sincerely,

Peer Review Team
FICPA Peer Review Committee 850.224.2727, x5957
cc: Daniel Hevia, Racquel McIntosh
Firm Number: 900004390114	Review Number: 594791

119 S Monroe Street, Suite 121 I Tallahassee, FL 32301I 850.224.2727, in Florida I www.ficpa.org

Section VI

Section B

9 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: gt1int@gmscfl.com
May 16, 2025

Mr. George Flint, District Manager
Lake Emma Community Development District
219 E. Livingston Street Orlando, Florida 32801
Subject:	Work Authorization Number 2025-1
Lake Emma Community Development District
2025 Annual Stormwater Report Lake County, Florida
Dear Mr. Flint:
Dewberry Engineers Inc. (Engineer) is pleased to submit this Work Authorization to. provide general engineering services for the Lake Emma Community Development District (District) for preparation of the 2025 Annual Stormwater Report. We will provide these servi·ces pursuant to our current agreement ("District Engineer Agreement") as follows:
With this information in mind, we propose the following tasks and corresponding fees:
Annual Stormwater Report

We will provide the Annual Stormwater Report for the District 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 $4,500, 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 $500.
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
2025 Annual Stormwater Report May 16, 2025

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 Aimee Powell, Senior Office Administrator, in our Orlando office at 800 N. Magnolia Avenue, Suite 1000, Orlando, Florida 32803 (or via email at apowell@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,

�-A�
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:ap
Q:\TRINCDD_50114220\Adm \Correspondence\AAS\Lake Emma 2025Annual Stormwater Report- 05-16-2025

APPROVED AND ACCEPTED

By:		���I Authorized Representative of

1

Lake Emma Community Development District Date:	s-/r 1.� /2. S

I Dewberry·

Section C

Section 1

Sent Via Email: gflint@gmscfl.com

June 11, 2025

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

Subject:	2025 District Stormwater Report
Lake Emma Community Development District Section 9.21 of the Master Trust Indenture

Dear Mr. Kantarzhi:
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.

We have reviewed the Operation and Maintenance budget for the Fiscal Year 2025 and believe that it is sufficient to take care of the items of highest priority for the operation and maintenance of the Lake Emma Community Development District.
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

CJA:ap
Q:\TRINCDD_50114220\Adm\Reports\Stormwater\Annual Inspection 2024\Drafts\ 2025 District Stormwater Report 06-11- 2025

No Rock Here

Page 1 of 1

Section D

Section 1

Lake Emma
Community Development District
Summary of Invoices

May 20, 2025 - August 20, 2025

Fund	Date	Check No.'s	Amount		
General Fund					
	5/21/25	292-296	69,377.05		
	6/2/25	297	500.00		
	6/10/25	298-301	8,282.73		
	6/16/25	302-303	8,663.61		
	7/1/25	304-308	8,679.61		
	7/16/25	309	5,054.27		
	7/21/25	310	50.00		
	7/31/25	311	250.00		
	8/5/25	312-313	8,106.00		
	8/12/25	314	3,606.00		
			$	112,569.27		
Payroll					
	May 2025
Duane Owen	
50024	
$	369.40	
*	
	Thomas Franklin	50025	369.40	*	
			$	738.80		

TOTAL	$	113,308.07

*Includes payment for the March 26, 2025 meeting.

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/20/25	PAGE	1
*** CHECK DATES 05/20/2025 - 08/20/2025 ***	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	#
5/21/25 00015	5/08/25 6674-05- 202505 310-51300-31200	*	450.00
ARBITRAGE SERIES 2021
AMERICAN MUNICIPAL TAX-EXEMPT	450.00 000292
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/21/25 00010	5/05/25 134274	202505 320-53800-46200	*	3,606.00
MTHLY GROUNDS MAINT MAY25
CHERRYLAKE INC	3,606.00 000293
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/21/25 00012	5/19/25 05192025 202505 300-20700-10000	*	6,432.13

LAKE	EMMA CDD C/O USBANK, N.A.	6,432.13	000294	
- - - -	- - -	-	- - - -	- - - - - - - - - - - - - - - - -	- - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	- - - -	-	- - - - -	- - -	
5/21/25	00012	5/19/25	05192025 202505 300-20700-10100	*	3,884.21	
FY25 SPEC ASSES SER2023	
LAKE	EMMA CDD C/O USBANK, N.A.	3,884.21	000295	
- - - -	- - -	-	- - - -	- - - - - - - - - - - - - - - - -	- - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	- - - -	-	- - - - -	- - -	
5/21/25	00012	5/19/25	05192025 202505 300-20700-10100	*	55,004.71	
FY25 DIRECT ASSES SER2023	
LAKE	EMMA CDD C/O USBANK, N.A.	55,004.71	000296	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - -	- - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	- - - - -	- - -	
6/02/25	00001	4/30/25	122	202504 320-53800-47200	*	375.00	
CLN/RMV	DIRT & FLLD HOLES	
4/30/25	122	202504 320-53800-46300	*	125.00	
CLN/RMV	DIRT & FLLD HOLES	
GOVERNMENTAL MANAGEMENT SERVICES	500.00	000297	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	- - -	-	- - - - -	- - -	
6/10/25	00008	6/02/25	27690	202505 310-51300-32200	*	2,700.00	

FY25 SPEC ASSES SER2021

FY24 AUDIT SERVICES

GRAU & ASSOCIATES	2,700.00 000298

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/25 00014	6/06/25 3579939	202504 310-51300-31500	*	263.50
MNTR LEGIS/CONF BOS MTG
KUTAK ROCK LLP	263.50 000299
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/25 00012	6/08/25 06082025 202506 300-20700-10000	*	3,316.48
FY25 SPEC ASSES SER2021
LAKE EMMA CDD C/O USBANK, N.A.	3,316.48 000300
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/25 00012	6/08/25 06082025 202506 300-20700-10100	*	2,002.75
FY25 SPEC ASSES SER2023
LAKE EMMA CDD C/O USBANK, N.A.	2,002.75 000301
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/25 00010	6/06/25 135758	202506 320-53800-46200	*	3,606.00
MTHLY GROUNDS MAINT JUN25
CHERRYLAKE INC	3,606.00 000302
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LKEM LAKE EMMA CDD	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/20/25	PAGE	2
*** CHECK DATES 05/20/2025 - 08/20/2025 ***	LAKE EMMA - GENERAL FUND
BANK A GENERAL FUND

	AMOUNT	#	
*	833.33			
*	3,333.33			
*	105.00			
*	157.50			
*	612.50			
*	.24			
*	15.11			
*	.60			

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

6/16/25 00001	6/01/25	
	6/01/25	
	6/01/25	
	6/01/25	
	6/01/25	
	6/01/25	
	6/01/25	
	6/01/25	

123	202506 320-53800-12000
FIELD MANAGEMENT JUN25
125	202506 310-51300-34000
MANAGEMENT FEES JUN25
125	202506 310-51300-35200
WEBSITE ADMIN JUN25
125	202506 310-51300-35100
INFORMATION TECH JUN25
125	202506 310-51300-31300
DISSEMINATION SVCS JUN25
125	202506 310-51300-51000
OFFICE SUPPLIES JUN25
125	202506 310-51300-42000
POSTAGE JUN25
125	202506 310-51300-42500
COPIES JUN25
GOVERNMENTAL MANAGEMENT SERVICES	5,057.61 000303
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/01/25 00007	6/27/25 22453472 202505 310-51300-31100	*	230.00
5/28 CDD MEETING
DEWBERRY ENGINEERS INC	230.00 000304
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/01/25 00014	6/23/25 3583037	202505 310-51300-31500	*	1,171.00
RVW FY24 AUDIT/BOS MEETNG
KUTAK ROCK LLP	1,171.00 000305
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/01/25 00012	7/01/25 07012025 202507 300-20700-10000	*	4,211.25
FY25 SPEC ASSES SER2021
LAKE EMMA CDD C/O USBANK, N.A.	4,211.25 000306
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/01/25 00012	7/01/25 07012025 202507 300-20700-10100	*	2,543.08
FY25 SPEC ASSES SER2023
LAKE EMMA CDD C/O USBANK, N.A.	2,543.08 000307
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/01/25 00021	1/25/24 A0196180 202410 310-51300-46000	*	166.66
MEETING ROOM RNTL JUL23
1/25/24 A0196180 202410 310-51300-46000	*	125.00
MEETING ROOM RNTL OCT23
1/26/24 A0196184 202410 310-51300-46000	*	167.00
MEETING ROOM RNTL JAN24
6/25/25 A0230357 202505 310-51300-46000	*	65.62
MEETING ROOM RNTL MAY25
LAKE-SUMTER STATE COLLEGE	524.28 000308
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/16/25 00001	7/01/25 130	202507 320-53800-12000	*	833.33
FIELD MANAGEMENT JUL25
LKEM LAKE EMMA CDD	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/20/25	PAGE	3
*** CHECK DATES 05/20/2025 - 08/20/2025 ***	LAKE EMMA - GENERAL FUND
BANK A GENERAL FUND

DATE	DATE	
	7/01/25	
	7/01/25	
	7/01/25	
	7/01/25	
	7/01/25	
	7/01/25	
	7/01/25	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
130A	202504 310-51300-42000	*	1.85
USPS-MAILING 941 FORMS
132	202507 310-51300-34000	*	3,333.33
MANAGEMENT FEES JUL25
132	202507 310-51300-35200	*	105.00
WEBSITE ADMIN JUL25
132	202507 310-51300-35100	*	157.50
INFORMATION TECH JUL25
132	202507 310-51300-31300	*	612.50
DISSEMINATION SVCS JUL25
132	202507 310-51300-51000	*	.09
OFFICE SUPPLIES JUL25
132	202507 310-51300-42000	*	10.67
POSTAGE JUL25
GOVERNMENTAL MANAGEMENT SERVICES	5,054.27 000309
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/21/25 00009	7/18/25 2025NONA 202507 310-51300-49000	*	50.00
NAL FILE NON-AD VALOREM
LAKE COUNTY PROPERTY APPRAISER	50.00 000310
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/31/25 00017	7/24/25 2	202507 310-51300-31300	*	250.00
AMORT SCHEDULE SER2023
DISCLOSURE SERVICES LLC	250.00 000311
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/05/25 00010	7/11/25 137008	202507 320-53800-46200	*	3,606.00
MTHLY GROUNDS MAINT JUL25
CHERRYLAKE INC	3,606.00 000312
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/05/25 00007	7/29/25 22456889 202506 310-51300-31100	*	4,500.00
2025 ANNUAL STORMWTR RPRT
DEWBERRY ENGINEERS INC	4,500.00 000313
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/12/25 00010	8/05/25 138018	202508 320-53800-46200	*	3,606.00
MTHLY GROUNDS MAINT AUG25
CHERRYLAKE INC	3,606.00 000314
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	112,569.27
TOTAL FOR REGISTER	112,569.27

LKEM LAKE EMMA CDD	TVISCARRA

Section 2

Lake Emma
Community Development District

Unaudited Financial Reporting
July 31, 2025

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
July 31, 2025

	General Fund	Debt Service Fund	Capital Projects Fund	Totals Governmental Funds	
Assets:					
Cash - Truist Bank
Investments: Series 2021	$	22,556	$	-	$	-	$	22,556	
Reserve	-	196,400	-	196,400	
Revenue	-	196,206	-	196,206	
Prepayment Series 2023
Reserve	-

-	641

228,659	-

-	641

228,659	
Revenue	-	192,712	-	192,712	
Prepayment	-	29,876	-	29,876	
Construction	-	-	4,398	4,398	
State Board of Administration	253,138	-	-	253,138	
Total Assets	$	275,694	$	844,494	$	4,398	$	1,124,585	
Liabilities:					
Accounts Payable	$	8,106	$	-	$	-	$	8,106	
Total Liabilities	$	8,106	$	-	$	-	$	8,106	

Fund Balances:
Assigned For Debt Service 2021	

$	-	

$	393,246	

$	-	

$	393,246	
Assigned For Debt Service 2023	-	451,248	-	451,248	
Assigned For Capital Projects 2023	-	-	4,398	4,398	
Unassigned	267,588	-	-	267,588	
Total Fund Balances	$	267,588	$  844,493.80	$	4,398	$	1,116,479	
					
Total Liabilities & Fund Equity	$	275,694	$	844,494	$	4,398	$	1,124,585	

Lake Emma
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending July 31, 2025

Adopted	Prorated Budget	Actual	
Budget	Thru 07/31/25	Thru 07/31/25	Variance	

Revenues:		
Administrative Assessments - Outside AA1-2	$	35,517	$	35,517	$	35,517	$	-	
Administrative Assessments - AA1-2	37,960	37,960	37,960	-	
Maintenance Assessments - AA1-2	131,830	131,830	132,243	413	
Interest	-	-	3,138	3,138	
Total Revenues	$	205,307	$	205,307	$	208,858	$	3,551	

Expenditures:					
Administrative:					
Supervisor Fees	$	6,000	$	5,000	$	800	$	4,200	
FICA Expense	459	383	61	321	
Engineering Fees	8,000	6,667	8,560	(1,893)	
Attorney	16,679	13,899	5,211	8,689	
Arbitrage	900	900	900	-	
Dissemination	10,850	9,042	6,375	2,667	
Annual Audit	6,200	6,200	6,700	(500)	
Trustee Fees	8,100	4,041	4,041	-	
Assessment Administration	5,565	5,565	5,565	-	
Management Fees	40,000	33,333	33,333	0	
Information Technology	1,890	1,575	1,575	-	
Website Maintenance	1,260	1,050	1,050	-	
Telephone	100	83	-	83	
Postage	704	587	240	347	
Printing & Binding	250	208	6	203	
Insurance	6,458	6,458	6,106	352	
Legal Advertising	2,500	2,083	375	1,708	
Meeting Room Rental	-	-	824	(824)	
Other Current Charges	600	500	474	26	
Office Supplies	50	42	5	37	
Property Taxes	50	-	-	-	
Dues, Licenses & Subscriptions	175	175	175	-	
Total Administrative:	$	116,790	$	97,790	$	82,376	$	15,415	
Operations & Maintenance
Assessment Area 1-2					
Field Services	$	10,000	$	8,333	$	8,333	$	0	
Landscape Maintenance	45,436	37,863	36,060	1,803	
Repairs & Maintenance	5,000	4,167	625	3,542	
Stormwater Repairs & Maintenance	16,000	13,333	375	12,958	
Contingency	5,000	4,167	-	4,167	
Capital Outlay	7,081	5,901	-	5,901	
Total Operations & Maintenance:	$	88,517	$	73,764	$	45,393	$	28,371	
					
Total Expenditures	$	205,307	$	171,554	$	127,769	$	43,786	
					
Excess Revenues (Expenditures)	$	-		$	81,089		
					
Fund Balance - Beginning	$	-		$	186,499		
					
Fund Balance - Ending	$	-		$	267,588		

Lake Emma
Community Development District Debt Service Fund - Series 2021
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending July 31, 2025

Adopted	Prorated Budget	Actual	
Budget	Thru 07/31/25	Thru 07/31/25	Variance	

Revenues:		
Special Assessments	$	393,888	$	393,888	$	394,198	$	310	
Interest	18,000	15,000	17,349	2,349	
Total Revenues	$	411,888	$	408,888	$	411,547	$	2,659	

Expenditures:					
Series 2021
Interest - 12/15	

$	120,075	

$	120,075	

$	120,075	

$	-	
Principal - 06/15	150,000	150,000	150,000	-	
Interest - 06/15	120,075	120,075	120,075	-	
Total Expenditures	$	390,150	$	390,150	$	390,150	$	-	

Other Sources/(Uses)					
Transfer In/(Out)	$	(20,000)	(16,667)	$	-	$	(16,667)	
Total Other Financing Sources (Uses)	$	(20,000)	$	(16,667)	$	-	$	(16,667)	
					
Excess Revenues (Expenditures)	$	1,738		$	21,397		
					
Fund Balance - Beginning	$	173,557		$	371,849		
					
Fund Balance - Ending	$	175,295		$	393,246		

Lake Emma
Community Development District Debt Service Fund - Series 2023
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending July 31, 2025

	Adopted		Prorated Budget		Actual		
		Budget		Thru 07/31/25		Thru 07/31/25		Variance	
Revenues:									
Special Assessments	$	457,320	$	457,320	$	458,066	$	746	
Special Assessments - Prepayments		-		-		29,686		29,686	
Interest		22,000		18,333		20,473		2,139	
Total Revenues	$	479,320	$	475,653	$	508,224	$	32,571	

Expenditures:									
Series 2023
Interest - 11/01	

$	

176,950	

$	

176,950	

$	

176,950	

$	

-	
Principal - 05/01		105,000		105,000		105,000		-	
Interest - 05/01		176,950		176,950		176,950		-	
Total Expenditures	$	458,900	$	458,900	$	458,900	$	-	

Other Sources/(Uses)									
Transfer In/(Out)	$	(21,000)		(17,500)	$	(240,980)	$	223,480	
Total Other Financing Sources (Uses)	$	(21,000)	$	(17,500)	$	(240,980)	$	223,480	
									
Excess Revenues (Expenditures)	$	(580)			$	(191,656)			
									
Fund Balance - Beginning	$	185,517			$	642,903			
									
Fund Balance - Ending	$	184,937			$	451,248			

Lake Emma
Community Development District Capital Projects Fund - Series 2023
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending July 31, 2025

Adopted	Prorated Budget	Actual	
Budget	Thru 07/31/25	Thru 07/31/25	Variance	

Revenues:		
Interest Income	$	-	$	-	$	483	$	483	
Total Revenues	$	-	$	-	$	483	$	483	

Expenditures:

Capital Outlay	

$	

-	$	

-	$	254,226	

$	(254,226)	
Total Expenditures	$	-	$	-	$	254,226	$	(254,226)	

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	

-	$	

-	$	240,980	

$	(240,980)	
Total Other Financing Sources (Uses)	$	-	$	-	$	240,980	$	(240,980)	
					
Excess Revenues (Expenditures)	$	-	$	(12,764)		
					
Fund Balance - Beginning	$	-	$	17,161		
					
Fund Balance - Ending	$	-	$	4,398		

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	18,980	-	-	9,490	-	-	-	9,490	-	-	-	-	37,960	
Maintenance Assessments - AA1-2	-	4,576	120,907	933	766	433	2,186	1,081	1,361	-	-	-	132,243	
Interest	-	-	-	-	-	-	307	953	923	955	-	-	3,138	
Total Revenues	$	36,739	$	4,576	$  120,907	$	19,302	$	766	$	433	$	2,494	$	20,403	$	2,284	$	955	$	-	$	-	$	208,858	

Expenditures:												
Administrative:												
Supervisor Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	800	$	-	$	-	$	-	$	-	$	800	
FICA Expense	-	-	-	-	-	-	-	61	-	-	-	-	61	
Engineering Fees	3,600	-	-	-	-	230	-	230	4,500	-	-	-	8,560	
Attorney	216	-	-	2,036	763	762	264	1,171	-	-	-	-	5,211	
Arbitrage	450	-	-	-	-	-	-	450	-	-	-	-	900	
Dissemination	613	613	613	613	613	613	613	613	613	863	-	-	6,375	
Annual Audit	-	-	-	-	-	-	-	6,700	-	-	-	-	6,700	
Trustee Fees	-	-	-	-	-	-	4,041	-	-	-	-	-	4,041	
Assessment Administration	5,565	-	-	-	-	-	-	-	-	-	-	-	5,565	
Management Fees	3,333	3,333	3,333	3,333	3,333	3,333	3,333	3,333	3,333	3,333	-	-	33,333	
Information Technology	158	158	158	158	158	158	158	158	158	158	-	-	1,575	
Website Maintenance	105	105	105	105	105	105	105	105	105	105	-	-	1,050	
Telephone	-	-	-	-	-	-	-	-	-	-	-	-	-	
Postage	12	2	1	12	62	83	29	13	15	11	-	-	240	
Printing & Binding	-	-	3	-	-	-	2	-	1	-	-	-	6	
Insurance	6,106	-	-	-	-	-	-	-	-	-	-	-	6,106	
Legal Advertising	-	288	-	-	-	87	-	-	-	-	-	-	375	
Room Rental Fee	459	225	-	-	-	75	-	66	-	-	-	-	824	
Other Current Charges	41	40	41	41	44	43	43	43	44	94	-	-	474	
Office Supplies	0	0	0	4	0	0	0	0	0	0	-	-	5	
Property Taxes	-	-	-	-	-	-	-	-	-	-	-	-	-	
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175	
Total Administrative:	$	20,832	$	4,764	$	4,253	$	6,300	$	5,077	$	5,489	$	8,587	$	13,743	$	8,768	$	4,563	$	-	$	-	$	82,376	

Operations & Maintenance
Assessment Area 1-2
Field Services	

$	833	

$	833	

$	833	

$	833	

$	833	

$	833	

$	833	

$	833	

$	833	

$	833	

$	-	$	-	$	8,333	
Landscape Maintenance	3,606	3,606	3,606	3,606	3,606	3,606	3,606	3,606	3,606	3,606	-	-	36,060	
Repairs & Maintenance	-	500	-	-	-	-	125	-	-	-	-	-	625	
Stormwater Repairs & Maintenance	-	-	-	-	-	-	375	-	-	-	-	-	375	
Contingency	-	-	-	-	-	-	-	-	-	-	-	-	-	
Capital Outlay	-	-	-	-	-	-	-	-	-	-	-	-	-	
Total Operations & Maintenance:	$	4,439	$	4,939	$	4,439	$	4,439	$	4,439	$	4,439	$	4,939	$	4,439	$	4,439	$	4,439	$	-	$	-	$	45,393	
												
Total Expenditures	$	25,272	$	9,703	$	8,693	$	10,739	$	9,517	$	9,928	$	13,526	$	18,182	$	13,207	$	9,002	$	-	$	-	$	127,769	

Excess Revenues (Expenditures)

$

11,467  $

(5,127) $	112,214  $

8,563  $

(8,750) $

(9,495) $	(11,032) $

2,221  $	(10,924) $

(8,047) $

-

$

-

$

81,089

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	$196,400		
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)	
LESS: SPECIAL CALL - 09/15/24	($20,000)	
LESS: PRINCIPAL PAYMENT - 06/15/25	($150,000)	
CURRENT BONDS OUTSTANDING	$6,435,000	

SERIES 2023, SPECIAL ASSESSMENT BONDS		
ASSESSMENT AREA TWO		
INTEREST RATES:	4.500%, 5.250%, 5.500%		
MATURITY DATE:	5/31/2053		
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE		
RESERVE FUND REQUIREMENT	$228,659		
RESERVE FUND BALANCE	$228,659		
BONDS OUTSTANDING - 07/28/23	$6,775,000	
LESS: PRINCIPAL PAYMENT - 05/01/24	($100,000)	
LESS: PRINCIPAL PAYMENT - 05/01/25	($105,000)	
CURRENT BONDS OUTSTANDING	$6,570,000	

	Gross Assessments	$	418,045.91	$	252,447.88	$  670,493.79	
	Net Assessments	$	392,963.16	$	237,301.01	$  630,264.16	
TAX COLLECTOR ASSESSMENTS - DEBT SERVICE		
62.35%	
37.65%	
100.00%	

Lake Emma
COMMUNITY DEVELOPMENT DISTRICT

Gross Assessments	$	140,246.92	$	140,246.92	
Net Assessments	$	131,832.10	$	131,832.10	
TAX COLLECTOR ASSESSMENTS - OPERATIONS & MAINTENANCE	
100.00%	
100.00%	

Special Assessment Receipts Fiscal Year 2025

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

11/13/24	
ACH	
$847.82	
$16.28	
$33.91	
$0.00	
$797.63	
$797.63	
$797.63	
11/20/24	ACH	$1,338.66	$25.70	$53.55	$0.00	$1,259.41	$1,259.41	$1,259.41	
11/22/24	ACH	$2,677.32	$51.40	$107.10	$0.00	$2,518.82	$2,518.82	$2,518.82	
12/11/24	ACH	$121,148.76	$2,326.07	$4,845.53	$0.00	$113,977.16	$113,977.16	$113,977.16	
12/27/24	ACH	$7,362.59	$141.42	$291.76	$0.00	$6,929.41	$6,929.41	$6,929.41	
01/23/25	ACH	$981.68	$19.04	$29.44	$0.00	$933.20	$933.20	$933.20	
02/10/25	ACH	$803.19	$15.64	$21.42	$0.00	$766.13	$766.13	$766.13	
03/13/25	ACH	$446.22	$8.83	$4.46	$0.00	$432.93	$432.93	$432.93	
04/30/25	ACH	$2,231.09	$44.62	$0.00	$0.00	$2,186.47	$2,186.47	$2,186.47	
05/30/25	ACH	$1,103.04	$22.06	$0.00	$0.00	$1,080.98	$1,080.98	$1,080.98	
06/30/25	ACH	$689.40	$13.79	$0.00	$0.00	$675.61	$675.61	$675.61	
06/30/25	ACH	$699.45	$13.99	$0.00	$0.00	$685.46	$685.46	$685.46	
						$0.00	$0.00	$0.00	
	TOTAL	$	140,329.22	$	2,698.84	$	5,387.17	$	-	$	132,243.21	$	132,243.21	$	132,243.21	

$

100.31%
(411.11)

Net Percent Collected Balance Remaining to Collect

Date	
Distribution	
Gross Amount	
Commissions	
Discount/Penalty	
Interest	
Net Receipts	2021 Debt Service 2023 Debt Service Assessments	Assessments	
Total	

11/13/24	
ACH	
$3,805.46	
$73.07	
$152.21	
$0.00	
$3,580.18	
$2,232.21	
$1,347.97	
$3,580.18	
11/20/24	ACH	$6,096.95	$117.06	$243.87	$0.00	$5,736.02	$3,576.35	$2,159.67	$5,736.02	
11/22/24	ACH	$12,849.53	$246.71	$513.96	$0.00	$12,088.86	$7,537.28	$4,551.58	$12,088.86	
12/11/24	ACH	$581,779.73	$11,170.18	$23,270.60	$0.00	$547,338.95	$341,260.15	$206,078.80	$547,338.95	
12/27/24	ACH	$33,009.18	$634.02	$1,308.40	$0.00	$31,066.76	$19,369.80	$11,696.96	$31,066.76	
01/23/25	ACH	$4,687.12	$90.93	$140.62	$0.00	$4,455.57	$2,778.00	$1,677.57	$4,455.57	
02/10/25	ACH	$3,588.00	$69.84	$95.68	$0.00	$3,422.48	$2,133.88	$1,288.60	$3,422.48	
03/13/25	ACH	$2,232.80	$44.21	$22.33	$0.00	$2,166.26	$1,350.64	$815.62	$2,166.26	
04/30/25	ACH	$10,526.88	$210.54	$0.00	$0.00	$10,316.34	$6,432.13	$3,884.21	$10,316.34	
05/30/25	ACH	$5,427.79	$108.56	$0.00	$0.00	$5,319.23	$3,316.48	$2,002.75	$5,319.23	
06/30/25	ACH	$3,807.96	$76.15	$0.00	$0.00	$3,731.81	$2,326.74	$1,405.07	$3,731.81	
06/30/25	ACH	$3,084.21	$61.69	$0.00	$0.00	$3,022.52	$1,884.51	$1,138.01	$3,022.52	
						$0.00	$0.00	$0.00	$0.00	
	TOTAL	$	670,895.61	$	12,902.96	$	25,747.67	$	-	$	632,244.98	$	394,198.17	$	238,046.81	$  632,244.98	

$

100.31%
(1,980.82)

Net Percent Collected Balance Remaining to Collect

	DIRECT BILLED ASSESSMENTS		
HANOVER LAVIANCE LLC (PHASE 4-6)	$293,495.92	$73,477.08	$0.00	$220,018.84	

Date
Received	Due
Date	Check
No.	Net
Assessed	Amount
Received	General
Fund	Series 2021
Debt Service	Series 2023
Debt Service	
10/25/24	12/1/24	3669	$146,747.96	$146,747.96	$36,738.54	$0.00	$110,009.42	
1/27/25	2/1/25	3768	$73,373.98	$73,373.98	$18,369.27	$0.00	$55,004.71	
5/1/25	5/1/25	3837	$73,373.98	$73,373.99	$18,369.28	$0.00	$55,004.71	
			$293,495.92	$293,495.93	$73,477.09	$0.00	$220,018.84	

Lake Emma
COMMUNITY DEVELOPMENT DISTRICT

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

Fiscal Year 2025
10/16/24
3/3/25

7
8

Kutak Rock LLP HLC Edge Holdings, LLC

Invoice #3395671 11723-2, 3411504 11723-2 & 3425325 11723-2 - Apr. - Jun.24
Infrastructure Costs for Phase 3 & 4 - Stormwater, Roadwy & Utility Improvements

$
$

2,294.00
254,225.97

Fiscal Year 2025
10/1/24
10/2/24
11/1/24
11/4/24
12/2/24
12/3/24
12/19/24
12/20/24
1/2/25
1/3/25
2/3/25
2/4/25
3/3/25
3/3/25
3/4/25
4/1/25
4/2/25
5/1/25
5/2/25
6/2/25
6/3/25
7/1/25
7/2/25

Interest Transfer from Reserve
Interest Transfer from Reserve
Interest Transfer from Reserve
Interest Transfer from Reserve
Interest Transfer from Reserve
Interest Transfer from Reserve
Interest Transfer from Reserve Transfer from Reserve
Interest Transfer from Reserve
Interest Transfer from Reserve
Interest Transfer from Reserve
Interest Transfer from Reserve

Excess Reserve Funds Per Section 4.01(F) of the Second Supplemental

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

72.67
1,725.92
73.59
1,681.74
70.15
1,562.34
0.10
2.06
76.01
1,563.02
78.32
1,499.88
74.74
228,659.37
1,345.85
9.53
787.61
6.84
714.25
9.33
731.55
11.22
706.59

TOTAL	$	241,462.68

TOTAL	$	256,519.97

Date	Requisition #	Contractor	Description	Requisition

Project (Construction) Fund at 09/30/24 Interest Earned/Transferred Funds thru 07/31/25
Requisitions Paid thru 07/31/25

$	19,454.80
$	241,462.68
$	(256,519.97)

Remaining Project (Construction) Fund	 $	4,397.51 

Section 3

BOARD OF SUPERVISORS MEETING DATES LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2026
The Board of Supervisors of the Lake Emma Community Development District will hold their regular meetings for Fiscal Year 2026 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 22, 2025
November 26, 2025
January 28, 2026
February 25, 2026
March 25, 2026
April 22, 2026
May 27, 2026
June 24, 2026
July 22, 2026
August 26, 2026
September 23, 2026
The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from Governmental Management Services - Central Florida, LLC, 219
E. Livingston Street, Orlando, Florida 32801 or by calling (407) 841-5524.

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

District Manager

Section 4

Lake Emma Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2025 – September 30, 2026

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

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of 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

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