Rolling Oaks Community Development District

Agenda July 24, 2025

Agenda

Rolling Oaks
Community Development District

219 East Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
July 17, 2025

Board of Supervisors Rolling Oaks Community Development District

Dear Board Members:
The meeting of the Board of Supervisors of Rolling Oaks Community Development District will be held Thursday, July 24, 2025, at 1:00 PM at the Citrus Social Meeting Space – Embassy Suites by Hilton Orlando Sunset Walk, 3152 Sunset Walk Drive, Kissimmee, Florida 34747. Following is the advance agenda for the meeting:
Zoom Webinar Information:
Link: https://us06web.zoom.us/j/85744403825 Webinar ID: 857 4440 3825
Call-in Number: 1-305-224-1968

Roll Call
Public Comment Period
Approval of Minutes of the May 14, 2025 Board of Supervisors Meeting
Public Hearing
Consideration of Resolution 2025-06 Adopting the Fiscal Year 2026 Budget and Relating to the Annual Appropriations
Consideration of Resolution 2025-07 Imposing Special Assessments and Certifying an Assessment Roll
Consideration of Fiscal Year 2026 Developer Budget Funding Agreement
Consideration of RFP for Landscape and Irrigation Services
Review and Acceptance of Fiscal Year 2024 Audit Report
District Goals and Objectives
Adoption of Fiscal Year 2026 Goals and Objectives
Presentation of Fiscal Year 2025 Goals and Objectives and Authorizing Chair to Execute
Staff Reports
Attorney
Engineer
District Manager’s Report
Approval of Check Register
Balance Sheet and Income Statement
Ratification of Series 2016 Requisition #5
Approval of Fiscal Year 2026 Meeting Schedule
Field Manager’s Report
Supervisor’s Requests

Next Meeting Date – August 28, 2025 at Margaritaville Resort Orlando
Adjournment

Sincerely,
Tricia Adams
Tricia Adams District Manager

!!"#$%& """

MINUTES OF MEETING ROLLING OAKS
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Rolling Oaks Community Development District was held Wednesday, May 14, 2025 at 1:00 p.m. at the West Osceola Branch Library, 305 Campus Street, Celebration, Florida 34747.

Present and constituting a quorum were:

John Chiste via Zoom	Chairman
Jared Bouskila	Vice Chairman
Cora DiFiore	Assistant Secretary
Peter Brown	Assistant Secretary Also present were:
Tricia Adams	District Manager
Vivek Babbar via Zoom	District Counsel
Dave Schmitt via Zoom	District Engineer
Ashley Hilyard	Field Services

FIRST ORDER OF BUSINESS	Roll Call
Ms. Adams called the meeting to order at 1:07 p.m. and called the roll.

SECOND ORDER OF BUSINESS	Public Comment Period
There being no comments, the next item followed.

THIRD ORDER OF BUSINESS	Organizational Matters
A.	Consideration of Resolution 2025-04 Electing Officers

On MOTION by Mr. Bouskila seconded by Mr. Brown with all in favor Resolution 2025-04 was approved electing Penny Lozano as an assistant secretary and all other officers remaining the same.

May 14, 2025	Rolling Oaks CDD

FOURTH ORDER OF BUSINESS	Approval of the Minutes of the April 24, 2025
Meeting

On MOTION by Mr. Bouskila seconded by Mr. Chiste with all in favor the minutes of the April 24, 2025 meeting were approved as presented.

FIFTH ORDER OF BUSINESS	Consideration   of   Resolution   2025-05
Approving the Proposed Fiscal Year 2026 Budget and Setting a Public Hearing
Ms. Adams stated Resolution 2025-05 approves the proposed Fiscal Year 2026 budget and sets the public hearing for July 24, 2025. We will try to find a location with a larger capacity for the public hearing. This resolution directs staff to provide the proposed budget to Osceola County, post it on the district’s website and notice the public hearing.
Ms. Adams reviewed the proposed budget that proposes an increase in assessments to cover increased field expenses with the on-roll assessment proposed at $931,586 and a developer contribution for deficit funding of about $14,272.
Mr. Chiste stated the biggest reduction in projected spending for 2025 is under landscape enhancements the budget was $50,000 and we are projecting to spend a total of $122,000 and have a projected budget of $20,000 for fiscal year 2026. Everything else is great and the contribution from the developer will keep the increase for a single-family home to less than $100. On landscape enhancement is the $20,000 reasonable?
Mr. Brown stated the reason it is lower is this year in the projected amount through the end of this year $122,000 is a decision the developer made based on the state of the Inspiration Drive coming in about half of that and the other half is putting artificial turf from the retail roundabout to the hotel to get a cleaner, maintenance free look. The same with Inspiration Drive, a lot of that is taking care of what has gone on for a number of years. Those are not duplicative items that will happen in next year’s budget.
Ms. Adams stated the proposed increase per unit for single-family is a $93 for a total of
$731.40, condo is a $74 increase for a total of $585.12 and apartment is a $47 increase for a total of $365.70. Over the past seven years there has been only one assessment increase.

May 14, 2025	Rolling Oaks CDD

On MOTION by Mr. Chiste seconded by Mr. Bouskila with all in favor Resolution 2025-05 approving the proposed budget and setting the public hearing for July 24, 2025 was approved.

SIXTH ORDER OF BUSINESS	Ratification of SFWMD Permit Modification

On MOTION by Mr. Chiste seconded by Mr. Brown with all in favor the SFWMD permit modification was ratified.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
There being no comments, the next item followed.

Engineer
There being no comments, the next item followed.

Manager
Approval of Check Register

On MOTION by Mr. Bouskila seconded by Ms. DiFiore with all in favor the check register was approved.

Balance Sheet and Income Statement
A copy of the balance sheet and income statement were included in the agenda package.

Presentation of Number of Registered Voters – 373
Ms. Adams stated a copy of the letter from the supervisor of elections indicating there are 373 registered voters residing in the district was included in the agenda package. When a district is six years old and has 250 registered voters the transition to general election starts and you have met both criteria. In the next election cycle two seats will transition to the general election process and one seat will be filled by landowner election.

May 14, 2025	Rolling Oaks CDD

Field Manager’s Report
Ms. Hilyard gave an overview of the field manager’s report, copy of which was included
in the agenda package.

EIGHTH ORDER OF BUSINESS	Supervisor’s Requests
There being no comments, the next item followed.

NINTH ORDER OF BUSINESS	Next  Meeting  Date  –  June  26,  2025  at
Margaritaville Resort Orlando
Ms. Adams stated the next meeting will be held June 26, 2025 at 1:00 p.m. in the Margaritaville Resort.

TENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Bouskila seconded by Mr. Chiste with all in favor the meeting adjourned at 1:36 p.m.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

!!"#$%& "

RESOLUTION 2025-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2025, AND ENDING SEPTEMBER 30, 2026; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager submitted, prior to June 15th, to the Board of Supervisors (“Board”) of the Rolling Oaks Community Development District (“District”) a proposed budget for the next ensuing budget year (“Proposed Budget”), along with an explanatory and complete financial plan for each fund, pursuant to the provisions of Sections 189.016(3) and 190.008(2)(a), Florida Statutes;

WHEREAS, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District at least 60 days prior to the adoption of the Proposed Budget pursuant to the provisions of Section 190.008(2)(b), Florida Statutes;

WHEREAS, the Board held a duly noticed public hearing pursuant to Section 190.008(2)(a), Florida Statutes;
WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least
2 days before the public hearing pursuant to Section 189.016(4), Florida Statutes;
WHEREAS, the Board is required to adopt a resolution approving 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 pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the Proposed Budget projects the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD:

Section 1. Budget
That the Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s records office, and hereby approves certain amendments thereto, as shown below.
That the Proposed Budget as amended by the Board attached hereto as Exhibit A, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes, 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 for fiscal year 2024-2025 and/or revised projections for fiscal year 2025-2026.
That the adopted budget, as amended, shall be maintained in the office of the District
Manager and at the District’s records office and identified as “The Budget for the

Rolling Oaks Community Development District for the Fiscal Year Beginning October 1, 2025, and Ending September 30, 2026.”
The final adopted budget shall be posted by the District Manager on the District’s website
within 30 days after adoption pursuant to Section 189.016(4), Florida Statutes.

Section 2. Appropriations. There is hereby appropriated out of the revenues of the District (the sources of the revenues will be provided for in a separate resolution), for the fiscal year beginning  October  1,  2025,  and  ending  September  30,  2026,  the  sum  of
$	, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:
Total General Fund	$	

Total Debt Service Fund Series 2016	$	
Total Debt Service Fund Series 2018	$	
Total Debt Service Fund Series 2022	$	

Total All Funds*	$	
*Not inclusive of any collection costs or early payment discounts.

Section 3. Budget Amendments. Pursuant to Section 189.016(6), Florida Statutes, the District at any time within the fiscal year or within 60 days following the end of the fiscal year may amend its budget for that fiscal year as follows:
The Board may authorize an increase or decrease in line item appropriations within a fund by motion recorded in the minutes if the total appropriations of the fund do not increase.
The District Manager or Treasurer may authorize an increase or decrease in line item appropriations within a fund if the total appropriations of the fund do not increase and if the aggregate change in the original appropriation item does not exceed $10,000 or 10% of the original appropriation.

Any other budget amendments shall be adopted by resolution and be consistent with Florida law. This includes increasing any appropriation item and/or fund to reflect receipt of any additional unbudgeted monies and making the corresponding change to appropriations or the unappropriated balance.

The District Manager or Treasurer must establish administrative procedures to ensure that any budget amendments are in compliance with this section and Section 189.016, Florida Statutes, among other applicable laws. Among other procedures, the District Manager or Treasurer must

ensure that any amendments to budget(s) under subparagraph c. above are posted on the
District’s website within 5 days after adoption pursuant to Section 189.016(7), Florida Statutes.

Section 4. Effective Date. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

Passed and Adopted on July 24, 2025.

Attested By:

Print Name:	
Secretary/Assistant Secretary	Rolling Oaks Community Development District

Print Name:	
Chair/Vice Chair of the Board of Supervisors	

Exhibit A: FY 2025-2026 Adopted Budget

Exhibit A

Table of Contents

1-2	General Fund	

3-6	

General Fund Narrative	

7	

Series 2016 Debt Service Fund	

8	

Series 2016 Amortization Schedule	

9	

Series 2018 Debt Service Fund	

10	

Series 2018 Amortization Schedule	

11	

Series 2022 Debt Service Fund	

12	

Series 2022 Amortization Schedule	

Rolling Oaks
Community Development District Proposed Budget
General Fund

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

Revenues						
Assessments	$813,131	$780,828	$32,303	$813,131	$931,586	
Developer Contributions	$201,431	$0	$229,369	$229,369	$	44,272	
Total Revenues	$ 1,014,562	$	780,828	$	261,673	$ 1,042,501	$	975,858	

Expenditures						
Administrative
Supervisor Fees	
$12,000	
$4,800	
$3,000	
$7,800	
$12,000	
FICA Expense	$918	$367	$230	$597	$918	
Engineering	$10,000	$156	$2,500	$2,656	$10,000	
Attorney	$15,000	$9,578	$3,750	$13,328	$15,000	
Arbitrage	$1,350	$1,350	$0	$1,350	$1,350	
Dissemination	$8,400	$6,300	$2,100	$8,400	$8,652	
Assessment Administration	$10,500	$10,500	$0	$10,500	$10,500	
Annual Audit	$3,450	$0	$3,450	$3,450	$3,500	
Trustee Fees	$11,041	$7,000	$3,500	$10,500	$12,145	
Management Fees	$42,500	$31,875	$10,625	$42,500	$43,775	
Information Technology	$1,313	$985	$328	$1,313	$1,352	
Website Maintenance	$781	$586	$195	$781	$804	
Telephone	$100	$0	$25	$25	$100	
Postage	$800	$494	$200	$694	$800	
Insurance	$7,839	$7,624	$0	$7,624	$9,927	
Printing & Binding	$800	$6	$200	$206	$500	
Legal Advertising	$2,000	$1,093	$500	$1,593	$2,000	
Other Current Charges	$2,000	$413	$180	$593	$2,000	
Office Supplies	$130	$1	$33	$34	$130	
Property Appraiser Fee	$350	$316	$0	$316	$350	
Property Taxes	$80	$7	$0	$7	$80	
Meeting Room	$1,701	$478	$425	$903	$1,200	
Dues, Licenses & Subscriptions	$175	$175	$0	$175	$175	
Total Administrative Expenditures	$	133,228	$	84,104	$	31,241	$	115,345	$	137,259	

Rolling Oaks
Community Development District Proposed Budget
General Fund

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

Field Operations						
Field Management	$0	$17,550	$5,850	$23,400	$24,102	
Property Insurance	$13,603	$7,282	$0	$7,282	$8,000	
Electric	$16,614	$7,752	$3,000	$10,752	$12,000	
Streetlights	$229,217	$122,035	$48,000	$170,035	$180,000	
Utilities- Water& Sewer	$172,192	$115,591	$42,000	$157,591	$165,000	
Landscape Maintenance	$263,900	$197,925	$65,976	$263,901	$271,817	
Landscape Enhancements	$50,000	$61,734	$120,000	$181,734	$50,000	
Landscape Irrigation/Repairs	$10,000	$1,868	$2,500	$4,368	$10,000	
Mulch	$59,000	$48,800	$0	$48,800	$49,000	
Lake Maintenance	$46,807	$35,438	$11,369	$46,807	$48,680	
Pressure Washing	$10,000	$2,486	$0	$2,486	$10,000	
Contingency	$10,000	$7,710	$2,290	$10,000	$10,000	
Total Field Operations Expenditures	$881,334	$626,171	$300,985	$927,156	$838,599	
						
Total Expenditures	$ 1,014,562	$	710,274	$	332,226	$ 1,042,501	$	975,858	
						
Excess Revenues/(Expenditures)	$	0	$	70,554	$	(70,554)	$	-	$	-	

FY2026	
				Net Assessments	$931,586	
Add: Discounts & Collections 		$59,463	 Gross Assessments 	$991,048	

Product	ERU's	Assessable Units	ERU/Unit		Net Assessment	Net Per Unit	Gross Per Unit	
Single Family	663.00	663	1.00	$455,823.78	$687.52	$731.40	
Condo	516.00	645	0.80	$354,758.78	$550.01	$585.12	
Apartment	176.00	352	0.50	$121,002.99	$343.76	$365.70	
	1355.00	1660		$931,585.55			

Product	FY2026 Gross Per Unit	FY2025 Gross Per Unit	
Increase	
Single Family	$731.40	$	638.40	$93	
Condo	$585.12	$	510.72	$74	
Apartment	$365.70	$	319.20	$47	

Rolling Oaks
Community Development District
General Fund Budget

REVENUES:

Assessments

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

EXPENDITURES:

Administrative:

Supervisor Fees

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

FICA Expense

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

Engineering

The District's engineer provides 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 provides 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 2016, Series 2018, and Series 2022 Special Assessment Revenue Bonds.

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.

Assessment Administration

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

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 2016, Series 2018, and Series 2022 Special Assessment Revenue

Rolling Oaks
Community Development District
General Fund Budget

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

Represents 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, tablets for meetings, Adobe, Microsoft Office, etc

Website Maintenance

Represents 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, tablets for meetings, Adobe, Microsoft Office, etc.

Telephone

Telephone and fax machine.

Postage

The District incurs charges for mailing of overnight deliveries, checks for vendors and other required correspondence.

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.

Printing & Binding

Materials used for board meetings, printing of computerized checks, stationary, envelopes etc.

Legal Advertising

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

Other Current Charges

Represents any miscellaneous expenses incurred during the fiscal year such as bank fees, deposit slips, stop payments, etc.

Office Supplies

The District incurs charges for office supplies that need to be purchased during the fiscal year.

Property Appraiser

Represents a fee charged by Osceola County Property Appraiser’s office for assessment administration services.

Property Taxes

Represents a fee charged by the Osceola County Tax Collector’s Office for all assessable property within the District.

Rolling Oaks
Community Development District
General Fund Budget

Meeting Room

Represents the rental fees for room charges for Board Meetings.

Dues, Licenses & Subscriptions

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

Field Operations:

Field Management

The District will contract for onsite field management of contracts for the District such as landscape and lake maintenance. Services include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Property Insurance

The District’s property insurance coverage is provided by Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Electric

Represents estimated costs for electrical accounts with Duke Energy for entrance lighting, irrigation meters and other District areas.

Streetlights

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

Utilities – Water & Sewer

Represents estimated costs for water & sewer services with Toho Water Authority.

Landscape Maintenance

The District will incur monthly landscape expenses, which include mowing, edging, and string-trimming from Yellowstone Landscaping.

Landscape Enhancements

Represents estimated costs for landscape enhancements from Yellowstone Landscaping.

Landscape Irrigation

Represents estimated costs for any miscellaneous landscape irrigation repairs needed for the District.

Rolling Oaks
Community Development District
General Fund Budget

Lake Maintenance

Solitude Lake Management Services will provide monthly aquatic management services for inspection and treatment of lakes throughout the District.

Description	Monthly

Maintenance	$	2,152.32
Midge Treatment	$	1,200.36

Quarterly
Lake Assessment	$	1,311.23

Semiannually
Aeration Maintenance	$	665.15

Total	Annually

$	25,827.86
$	14,404.29

$	5,244.93

$	1,330.31	
	$	46,807.38	

Pressure Washing

District owned right of way gutter, curbs and sidewalks will be scheduled for pressure washing as needed.

Contingency

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

Rolling Oaks
Community Development District Proposed Budget
Debt Service Fund Series 2016

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

Revenues							

Assessments - Tax Roll	
$1,120,501	
$1,136,256	
$0	
$1,136,256	
$1,120,501	
Interest	$50,000	$66,941	$22,314	$89,254	$44,627	
Carry Forward Surplus	$1,081,453	$  1,672,278	$0	$1,672,278	$1,213,928	
Total Revenues	$ 2,251,954	$ 2,875,475	$	22,314	$ 2,897,788	$ 2,379,056	

Expenditures						
Interest - 11/01	$415,934	$415,206	$0	$415,206	$	408,322	
Principal - 11/01	$290,000	$290,000	$0	$290,000	$	305,000	
Interest - 05/01	$408,322	$406,700	$0	$406,700	$	400,316	
Total Expenditures	$ 1,114,256	$ 1,111,906	$	-	$ 1,111,906	$ 1,113,638	

Other Financing Sources/(Uses)						
Transfer In(Out)	$0	($571,954)	$0	($571,954)	$0	
Total Other Financing Sources/(Uses)	$	-	$	(571,954)	$	-	$	(571,954)	$	-	
						
Excess Revenues/(Expenditures)	$  1,137,698	$  1,191,615	$	22,314	$  1,213,928	$  1,265,419	
				
Principal 11/1	
$	320,000	
Interest 11/1  $	400,316 
Total	 $	720,316 

Unit Type	Units		Gross Per Unit	Total	
Single Family	498	$	2,393.62	$ 1,192,022.76	
Less: Discount/Collection (6%)			$	(71,521.37)	
Net Annual Assessment			$	1,120,501	

Rolling Oaks Community Development District Series 2016 Special Assessment Bonds
Amortization Schedule

Date		Balance		Prinicpal		Interest		Total	
									
11/01/25	$	13,865,000.00	$	305,000.00	$	408,321.88	$	1,121,643.75	
05/01/26	$	13,560,000.00	$	-	$	400,315.63			
11/01/26	$	13,560,000.00	$	320,000.00	$	400,315.63	$	1,120,631.25	
05/01/27	$	13,240,000.00	$	-	$	391,915.63			
11/01/27	$	13,240,000.00	$	340,000.00	$	391,915.63	$	1,123,831.25	
05/01/28	$	12,900,000.00	$	-	$	382,990.63			
11/01/28	$	12,900,000.00	$	355,000.00	$	382,990.63	$	1,120,981.25	
05/01/29	$	12,545,000.00	$	-	$	373,671.88			
11/01/29	$	12,545,000.00	$	375,000.00	$	373,671.88	$	1,122,343.75	
05/01/30	$	12,170,000.00	$	-	$	362,656.25			
11/01/30	$	12,170,000.00	$	395,000.00	$	362,656.25	$	1,120,312.50	
05/01/31	$	11,775,000.00	$	-	$	351,053.13			
11/01/31	$	11,775,000.00	$	420,000.00	$	351,053.13	$	1,122,106.25	
05/01/32	$	11,355,000.00	$	-	$	338,715.63			
11/01/32	$	11,355,000.00	$	445,000.00	$	338,715.63	$	1,122,431.25	
05/01/33	$	10,910,000.00	$	-	$	325,643.75			
11/01/33	$	10,910,000.00	$	470,000.00	$	325,643.75	$	1,121,287.50	
05/01/34	$	10,440,000.00	$	-	$	311,837.50			
11/01/34	$	10,440,000.00	$	500,000.00	$	311,837.50	$	1,123,675.00	
05/01/35	$	9,940,000.00	$	-	$	297,150.00			
11/01/35	$	9,940,000.00	$	530,000.00	$	297,150.00	$	1,124,300.00	
05/01/36	$	9,410,000.00	$	-	$	281,581.25			
11/01/36	$	9,410,000.00	$	560,000.00	$	281,581.25	$	1,123,162.50	
05/01/37	$	8,850,000.00	$	-	$	265,131.25			
11/01/37	$	8,850,000.00	$	590,000.00	$	265,131.25	$	1,120,262.50	
05/01/38	$	8,260,000.00	$	-	$	247,800.00			
11/01/38	$	8,260,000.00	$	625,000.00	$	247,800.00	$	1,120,600.00	
05/01/39	$	7,635,000.00	$	-	$	229,050.00			
11/01/39	$	7,635,000.00	$	665,000.00	$	229,050.00	$	1,123,100.00	
05/01/40	$	6,970,000.00	$	-	$	209,100.00			
11/01/40	$	6,970,000.00	$	705,000.00	$	209,100.00	$	1,123,200.00	
05/01/41	$	6,265,000.00	$	-	$	187,950.00			
11/01/41	$	6,265,000.00	$	745,000.00	$	187,950.00	$	1,120,900.00	
05/01/42	$	5,520,000.00	$	-	$	165,600.00			
11/01/42	$	5,520,000.00	$	790,000.00	$	165,600.00	$	1,121,200.00	
05/01/43	$	4,730,000.00	$	-	$	141,900.00			
11/01/43	$	4,730,000.00	$	840,000.00	$	141,900.00	$	1,123,800.00	
05/01/44	$	3,890,000.00	$	-	$	116,700.00			
11/01/44	$	3,890,000.00	$	890,000.00	$	116,700.00	$	1,123,400.00	
05/01/45	$	3,000,000.00	$	-	$	90,000.00			
11/01/45	$	3,000,000.00	$	940,000.00	$	90,000.00	$	1,120,000.00	
05/01/46	$	2,060,000.00	$	-	$	61,800.00			
11/01/46	$	2,060,000.00	$	1,000,000.00	$	61,800.00	$	1,123,600.00	
05/01/47	$	1,060,000.00	$	-	$	31,800.00			
11/01/47	$	1,060,000.00	$	1,060,000.00	$	31,800.00	$	1,123,600.00	
			$	14,155,000.00	$	13,200,390.63	$	28,053,543.75	

Rolling Oaks
Community Development District Proposed Budget
Debt Service Fund Series 2018

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

Revenues						
Assessments	$897,697	$910,320	$0	$910,320	$897,697	
Interest	$20,000	$51,937	$17,312	$69,249	$34,624	
Carry Forward Surplus	$750,615	$ 763,627.22	$0	$763,627	$855,565	
Total Revenues	$ 1,668,312	$ 1,725,884	$	17,312	$ 1,743,196	$ 1,787,886	

Expenditures						
Interest - 11/01	$329,056	$331,619	$0	$331,619	$	326,013	
Principal - 11/01	$230,000	$230,000	$0	$230,000	$	245,000	
Interest - 05/01	$323,450	$326,013	$0	$326,013	$	320,041	
Total Expenditures	$	882,506	$	887,631	$	-	$	887,631	$	891,053	
						
Excess Revenues/(Expenditures)	$	785,806	$	838,252	$	17,312	$	855,565	$	896,833	
				
Principal 11/1	
$	255,000	
Interest 11/1  $	320,041 
Total	$	575,041

Unit Type	Units		Gross Per Unit	Total	
Single Family	162	$	2,393.62	$	387,766.04	
Condo	300	$	1,890.77	$	567,231.00	
Less: Discount/Collection (6%)			$	(57,299.82)	
Net Annual Assessment			$	897,697	

Rolling Oaks Community Development District Series 2018 Special Assessment Bonds
Amortization Schedule

Date		Balance		Prinicpal		Interest		Total	
									
11/01/25	$	12,060,000.00	$	245,000.00	$	326,012.50	$	897,025.00	
05/01/26	$	11,815,000.00	$	-	$	320,040.63			
11/01/26	$	11,815,000.00	$	255,000.00	$	320,040.63	$	895,081.25	
05/01/27	$	11,560,000.00	$	-	$	313,825.00			
11/01/27	$	11,560,000.00	$	270,000.00	$	313,825.00	$	897,650.00	
05/01/28	$	11,290,000.00	$	-	$	307,243.75			
11/01/28	$	11,290,000.00	$	280,000.00	$	307,243.75	$	894,487.50	
05/01/29	$	11,010,000.00	$	-	$	300,418.75			
11/01/29	$	11,010,000.00	$	295,000.00	$	300,418.75	$	895,837.50	
05/01/30	$	10,715,000.00	$	-	$	292,490.63			
11/01/30	$	10,715,000.00	$	310,000.00	$	292,490.63	$	894,981.25	
05/01/31	$	10,405,000.00	$	-	$	284,159.38			
11/01/31	$	10,405,000.00	$	325,000.00	$	284,159.38	$	893,318.75	
05/01/32	$	10,080,000.00	$	-	$	275,425.00			
11/01/32	$	10,080,000.00	$	345,000.00	$	275,425.00	$	895,850.00	
05/01/33	$	9,735,000.00	$	-	$	266,153.13			
11/01/33	$	9,735,000.00	$	365,000.00	$	266,153.13	$	897,306.25	
05/01/34	$	9,370,000.00	$	-	$	256,343.75			
11/01/34	$	9,370,000.00	$	380,000.00	$	256,343.75	$	892,687.50	
05/01/35	$	8,990,000.00	$	-	$	246,131.25			
11/01/35	$	8,990,000.00	$	405,000.00	$	246,131.25	$	897,262.50	
05/01/36	$	8,585,000.00	$	-	$	235,246.88			
11/01/36	$	8,585,000.00	$	425,000.00	$	235,246.88	$	895,493.75	
05/01/37	$	8,160,000.00	$	-	$	223,825.00			
11/01/37	$	8,160,000.00	$	450,000.00	$	223,825.00	$	897,650.00	
05/01/38	$	7,710,000.00	$	-	$	211,731.25			
11/01/38	$	7,710,000.00	$	470,000.00	$	211,731.25	$	893,462.50	
05/01/39	$	7,240,000.00	$	-	$	199,100.00			
11/01/39	$	7,240,000.00	$	495,000.00	$	199,100.00	$	893,200.00	
05/01/40	$	6,745,000.00	$	-	$	185,487.50			
11/01/40	$	6,745,000.00	$	525,000.00	$	185,487.50	$	895,975.00	
05/01/41	$	6,220,000.00	$	-	$	171,050.00			
11/01/41	$	6,220,000.00	$	550,000.00	$	171,050.00	$	892,100.00	
05/01/42	$	5,670,000.00	$	-	$	155,925.00			
11/01/42	$	5,670,000.00	$	585,000.00	$	155,925.00	$	896,850.00	
05/01/43	$	5,085,000.00	$	-	$	139,837.50			
11/01/43	$	5,085,000.00	$	615,000.00	$	139,837.50	$	894,675.00	
05/01/44	$	4,470,000.00	$	-	$	122,925.00			
11/01/44	$	4,470,000.00	$	650,000.00	$	122,925.00	$	895,850.00	
05/01/45	$	3,820,000.00	$	-	$	105,050.00			
11/01/45	$	3,820,000.00	$	685,000.00	$	105,050.00	$	895,100.00	
05/01/46	$	3,135,000.00	$	-	$	86,212.50			
11/01/46	$	3,135,000.00	$	720,000.00	$	86,212.50	$	892,425.00	
05/01/47	$	2,415,000.00	$	-	$	66,412.50			
11/01/47	$	2,415,000.00	$	760,000.00	$	66,412.50	$	892,825.00	
05/01/48	$	1,655,000.00	$	-	$	45,512.50			
11/01/48	$	1,655,000.00	$	805,000.00	$	45,512.50	$	896,025.00	
05/01/49	$	850,000.00	$	-	$	23,375.00			
11/01/49	$	850,000.00	$	850,000.00	$	23,375.00	$	896,750.00	
							
$
$	
-
-	
			$	12,060,000.00	$	10,319,868.75	$	22,379,868.75	

Rolling Oaks
Community Development District Proposed Budget
Debt Service Fund Series 2022

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

Revenues						
Assessments	$576,163	$432,121	$144,042	$576,163	$576,163	
Interest	$10,000	$24,473	$8,158	$32,631	$16,315	
Carry Forward Surplus	$309,245	$310,710	$0	$310,710	$345,077	
Total Revenues	$	895,408	$	767,304	$	152,200	$	919,504	$	937,555	

Expenditures						
Interest - 11/01	$239,716	$239,716	$0	$239,716	$	237,044	
Principal - 05/01	$95,000	$95,000	$0	$95,000	$	105,000	
Interest - 05/01	$239,716	$239,716	$0	$239,716	$	237,044	
Total Expenditures	$	574,431	$	574,431	$	-	$	574,431	$	579,088	
						
Excess Revenues/(Expenditures)	$	320,977	$	192,877	$	152,200	$	345,077	$	358,468	
				
Interest 11/1	
$	234,091	
Unit Type	Units	Gross Per Unit	Total			
Condo	345	$	1,777.64	$	612,939			
Less: Discount/Collection (6%)			$	36,776			
Net Annual Assessment			$	576,163			

Rolling Oaks Community Development District Series 2022 Special Assessment Bonds
Amortization Schedule

DATE		BALANCE		PRINCIPAL		INTEREST		TOTAL	
									
11/01/25	$	7,000,000.00	$	-	$	237,043.75	$	571,759.38	
05/01/26	$	7,000,000.00	$	105,000.00	$	237,043.75	$	-	
11/01/26	$	7,000,000.00	$	-	$	234,090.63	$	576,134.38	
05/01/27	$	7,000,000.00	$	110,000.00	$	234,090.63	$	-	
11/01/27	$	7,000,000.00	$	-	$	230,996.88	$	575,087.50	
05/01/28	$	7,000,000.00	$	115,000.00	$	230,996.88	$	-	
11/01/28	$	7,000,000.00	$	-	$	227,762.50	$	573,759.38	
05/01/29	$	7,000,000.00	$	120,000.00	$	227,762.50	$	-	
11/01/29	$	7,000,000.00	$	-	$	224,387.50	$	572,150.00	
05/01/30	$	7,000,000.00	$	130,000.00	$	224,387.50	$	-	
11/01/30	$	4,510,000.00	$	-	$	220,325.00	$	574,712.50	
05/01/31	$	4,510,000.00	$	135,000.00	$	220,325.00	$	-	
11/01/31	$	4,510,000.00	$	-	$	216,106.25	$	571,431.25	
05/01/32	$	4,510,000.00	$	145,000.00	$	216,106.25	$	-	
11/01/32	$	4,510,000.00	$	-	$	211,575.00	$	572,681.25	
05/01/33	$	4,510,000.00	$	155,000.00	$	211,575.00	$	-	
11/01/33	$	4,510,000.00	$	-	$	206,731.25	$	573,306.25	
05/01/34	$	4,510,000.00	$	165,000.00	$	206,731.25	$	-	
11/01/34	$	4,510,000.00	$	-	$	201,575.00	$	573,306.25	
05/01/35	$	4,510,000.00	$	175,000.00	$	201,575.00	$	-	
11/01/35	$	4,510,000.00	$	-	$	196,106.25	$	572,681.25	
05/01/36	$	4,510,000.00	$	185,000.00	$	196,106.25	$	-	
11/01/36	$	4,510,000.00	$	-	$	190,325.00	$	571,431.25	
05/01/37	$	4,510,000.00	$	200,000.00	$	190,325.00	$	-	
11/01/37	$	4,510,000.00	$	-	$	184,075.00	$	574,400.00	
05/01/38	$	4,510,000.00	$	210,000.00	$	184,075.00	$	-	
11/01/38	$	4,510,000.00	$	-	$	177,512.50	$	571,587.50	
05/01/39	$	4,510,000.00	$	225,000.00	$	177,512.50	$	-	
11/01/39	$	4,510,000.00	$	-	$	170,481.25	$	572,993.75	
05/01/40	$	4,510,000.00	$	240,000.00	$	170,481.25	$	-	
11/01/40	$	4,510,000.00	$	-	$	162,981.25	$	573,462.50	
05/01/41	$	4,510,000.00	$	255,000.00	$	162,981.25	$	-	
11/01/41	$	4,510,000.00	$	-	$	155,012.50	$	572,993.75	
05/01/42	$	4,510,000.00	$	270,000.00	$	155,012.50	$	-	
11/01/42	$	4,510,000.00	$	-	$	146,575.00	$	571,587.50	
05/01/43	$	4,510,000.00	$	290,000.00	$	146,575.00	$	-	
11/01/43	$	4,220,000.00	$	-	$	137,150.00	$	573,725.00	
05/01/44	$	4,220,000.00	$	310,000.00	$	137,150.00	$	-	
11/01/44	$	3,910,000.00	$	-	$	127,075.00	$	574,225.00	
05/01/45	$	3,910,000.00	$	330,000.00	$	127,075.00	$	-	
11/01/45	$	3,580,000.00	$	-	$	116,350.00	$	573,425.00	
05/01/46	$	3,580,000.00	$	355,000.00	$	116,350.00	$	-	
11/01/46	$	3,225,000.00	$	-	$	104,812.50	$	576,162.50	
05/01/47	$	3,225,000.00	$	375,000.00	$	104,812.50	$	-	
11/01/47	$	2,850,000.00	$	-	$	92,625.00	$	572,437.50	
05/01/48	$	2,850,000.00	$	400,000.00	$	92,625.00	$	-	
11/01/48	$	2,450,000.00	$	-	$	79,625.00	$	572,250.00	
05/01/49	$	2,450,000.00	$	430,000.00	$	79,625.00	$	-	
11/01/49	$	2,020,000.00	$	-	$	65,650.00	$	575,275.00	
05/01/50	$	2,020,000.00	$	455,000.00	$	65,650.00	$	-	
11/01/50	$	1,565,000.00	$	-	$	50,862.50	$	571,512.50	
05/01/51	$	1,565,000.00	$	490,000.00	$	50,862.50	$	-	
11/01/51	$	1,075,000.00	$	-	$	34,937.50	$	575,800.00	
05/01/52	$	1,075,000.00	$	520,000.00	$	34,937.50	$	-	
11/01/52	$	555,000.00	$	-	$	18,037.50	$	572,975.00	
05/01/53	$	555,000.00	$	555,000.00	$	18,037.50	$	573,037.50	
			$	7,545,000.00	$	10,019,484.74	$	17,654,484.74	

!!"#$%& "

RESOLUTION 2025-07

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT IMPOSING ANNUALLY RECURRING OPERATIONS AND MAINTENANCE NON-AD VALOREM SPECIAL ASSESSMENTS; PROVIDING FOR COLLECTION AND ENFORCEMENT OF ALL DISTRICT SPECIAL ASSESSMENTS; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENT OF THE ASSESSMENT ROLL; PROVIDING FOR CHALLENGES AND PROCEDURAL IRREGULARITIES; APPROVING THE FORM OF A BUDGET FUNDING AGREEMENT; PROVIDING FOR SEVERABILITY; PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, the Rolling Oaks Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes for the purpose of providing, preserving, operating, and maintaining infrastructure improvements, facilities, and services to the lands within the District;

WHEREAS, the District is located in Osceola County, Florida (“County”);
WHEREAS, the Board of Supervisors of the District (“Board”) hereby determines to undertake various activities described in the District’s adopted budget for fiscal year 2025-2026 attached hereto as Exhibit A (“FY 2025-2026 Budget”) and incorporated as a material part of this Resolution by this reference;

WHEREAS, the District must obtain sufficient funds to provide for the activities described in the FY 2025-2026 Budget;
WHEREAS, the provision of the activities described in the FY 2025-2026 Budget is a benefit to lands within the District;
WHEREAS, the District may impose non-ad valorem special assessments on benefited lands within the District pursuant to Chapter 190, Florida Statutes;

WHEREAS, such special assessments may be placed on the County tax roll and collected by the local Tax Collector (“Uniform Method”) pursuant to Chapters 190 and 197, Florida Statutes;
WHEREAS, the District has, by resolution and public notice, previously evidenced its intention to utilize the Uniform Method;
WHEREAS, the District has approved an agreement with the County Property Appraiser (“Property Appraiser”) and County Tax Collector (“Tax Collector”) to provide for the collection of special assessments under the Uniform Method;

WHEREAS, it is in the best interests of the District to proceed with the imposition, levy, and collection of the annually recurring operations and maintenance non-ad valorem special assessments on all assessable lands in the amount contained for each parcel’s portion of the FY 2025-2026 Budget (“O&M Assessments”);

WHEREAS, the Board desires to collect the annual installment for the previously levied debt service non-ad valorem special assessments (“Debt Assessments”) in the amounts shown in the FY 2025-2026 Budget;
WHEREAS, the District adopted an assessment roll as maintained in the office of the District Manager, available for review, and incorporated as a material part of this Resolution by this reference (“Assessment Roll”);
WHEREAS, it is in the best interests of the District to certify a portion of the Assessment Roll on the parcels designated in the Assessment Roll to the Tax Collector pursuant to the Uniform Method and to directly collect a portion of the Assessment Roll on the parcels designated in the Assessment Roll through the direct collection method pursuant to Chapter 190, Florida Statutes;
WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, including the property certified to the Tax Collector by this Resolution, as the Property Appraiser updates the property roll, for such time as authorized by Florida law; and

WHEREAS,  Rolling  Oaks  Splendid,  LLC,  Florida  limited  liability  company,
(“Developer”), as the developer of certain lands within the District, has agreed to fund up to
$14,272.00 of the FY 2025-2026 Budget as shown in the revenues line item of the FY 2025-2026 Budget pursuant to a budget funding agreement.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD:
Section 1. Benefit from Activities and O&M Assessments. The provision of the activities described in the FY 2025-2026 Budget confer a special and peculiar benefit to the lands within the District, which benefits exceed or equal the O&M Assessments allocated to such lands. The allocation of the expenses of the activities to the specially benefited lands is shown in the FY 2025-2026 Budget and in the Assessment Roll.

Section 2. O&M Assessments Imposition. Pursuant to Chapter 190, Florida Statutes and procedures authorized by Florida law for the levy and collection of special assessments, the O&M Assessments are hereby imposed and levied on benefited lands within the District in accordance with the FY 2025-2026 Budget and Assessment Roll. The lien of the O&M Assessments imposed and levied by this Resolution shall be effective upon passage of this Resolution.
Section 3. Collection and Enforcement of District Assessments.
Uniform Method for certain Debt Assessments and certain O&M Assessments. The collection of the Debt Assessments and O&M Assessments on certain lands designated for collection using the Uniform Method as described in

the Assessment Roll, shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method. All assessments collected by the Tax Collector shall be due, payable, and enforced pursuant to Chapter 197, Florida Statutes.

Direct Bill for Certain Debt Assessments.
The Debt Assessments on undeveloped and unplatted lands will be collected directly by the District in accordance with Florida law, as set forth in the Assessment Roll.
Debt Assessments directly collected by the District are due in full on December 1, 2025; provided, however, that, to the extent permitted by law, the Debt Assessments due may be paid in several partial, deferred payments and according to the following schedule:
50% due no later than October 1, 2025
25% due no later than February 1, 2026
25% due no later than April 1, 2026
In the event that a Debt Assessment payment is not made in accordance with the schedule stated above, the whole Debt Assessment – including any remaining partial or deferred payments for Fiscal Year 2025-2026 as well as any future installments of the Debt Assessment – shall immediately become due and payable. Such Debt Assessment shall accrue interest (at the applicable rate of any bonds or other debt instruments secured by the Debt Assessment), statutory penalties in the amount of 1% per month, and all costs of collection and enforcement. Such Debt Assessment 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.
In the event a Debt 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.
Direct Bill for Certain O&M Assessments.
The O&M Assessments on certain lands (as designated for direct collection in the Assessment Roll) will be collected directly by the District in accordance with Florida law, as set forth in the Assessment Roll.
O&M Assessments directly collected by the District are due in full on December 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 October 1, 2025
25% due no later than February 1, 2026
25% due no later than April 1, 2026
In the event that an O&M Assessment payment is not made in accordance with the schedule stated above, the whole O&M Assessment may immediately become due and payable. Such O&M Assessment shall accrue statutory penalties in the amount of 1% per month and all costs of

collection and enforcement. Such O&M Assessment 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 and costs of collection and enforcement.

Future Collection Methods. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.
Section 4. Certification of Assessment Roll. The Assessment Roll is hereby certified and authorized to be transmitted to the Tax Collector.
Section 5. Assessment Roll Amendment. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law. After any amendment of the Assessment Roll, the District Manager shall file the updates to the tax roll in the District records.

Section 6. Assessment Challenges. The adoption of this Resolution shall be the final determination of all issues related to the O&M Assessments as it relates to property owners whose benefited property is subject to the O&M Assessments (including, but not limited to, the determination of special benefit and fair apportionment to the assessed property, the method of apportionment, the maximum rate of the O&M Assessments, and the levy, collection, and lien of the O&M Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 30 days from adoption date of this Resolution.
Section 7. Procedural Irregularities. Any informality or irregularity in the proceedings in connection with the levy of the O&M Assessments shall not affect the validity of the same after the adoption of this Resolution, and any O&M Assessments as finally approved shall be competent and sufficient evidence that such O&M Assessment was duly levied, that the O&M Assessment was duly made and adopted, and that all other proceedings adequate to such O&M Assessment were duly had, taken, and performed as required.

Section 8. Approving the Form of a Budget Funding Agreement with Developer. The Budget Funding Agreement between the District and Developer attached hereto as Exhibit B is hereby approved in substantial form. The Chair or the Vice-Chair of the Board are hereby authorized and directed to execute and deliver said agreement on behalf of and in the name of the District. Any additions, deletions or modifications may be made and approved by the Chair or the Vice-Chair and their execution of the agreement shall be conclusive evidence of such approval.
Section 9. Severability. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

Section 10.	Effective Date. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.
Passed and Adopted on July 24, 2025.

Attested By:

Print Name:	
Secretary/Assistant Secretary	Rolling Oaks Community Development District

Print Name:	
Chair/Vice Chair of the Board of Supervisors	

Exhibit A: FY 2025-2026 Budget
Exhibit B: Form of Budget Funding Agreement with Developer Exhibit C: Assessment Roll

Rolling Oaks CDD
FY 26 Assessment Roll

Exhibit C

ParcelID	Units	Type	FY 26 O&M	Series 2016	Series 2018	Series 2022	Total	
04-25-27-5005-0001-0010	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0020	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0030	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0040	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0050	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0060	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0070	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0080	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0090	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0100	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0110	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0120	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0130	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0140	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0150	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0160	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0170	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0180	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0190	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0200	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5013-0001-0210	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5013-0001-0220	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5013-0001-0230	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5013-0001-0240	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5013-0001-0250	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5013-0001-0260	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5013-0001-0270	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0280	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0290	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0300	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0310	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0320	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0330	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0340	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0350	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0360	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0370	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0380	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0390	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0400	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0410	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0420	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0430	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0440	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0450	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0460	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0470	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0480	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0490	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0500	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0510	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0520	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0530	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0540	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0550	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0560	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0570	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0580	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0590	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0600	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0610	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0620	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0630	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0640	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0650	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0660	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0670	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0680	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0690	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0700	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0710	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0720	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0730	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0740	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0750	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0760	1	Single Family	$731.40	$2,393.62			$3,125.02	

ParcelID	Units	Type	FY 26 O&M	Series 2016	Series 2018	Series 2022	Total	
04-25-27-5005-0001-0770	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0780	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0790	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0800	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0810	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0820	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0830	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0840	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0850	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0860	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0870	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0880	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0890	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0900	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0910	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0920	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0930	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0940	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0950	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0960	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0970	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0980	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-0990	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1000	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1010	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1020	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1030	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1040	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1050	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1060	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1070	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1080	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1090	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1100	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1110	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1120	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1130	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1140	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1150	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1160	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1170	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1180	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1190	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1200	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1210	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1220	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1230	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1240	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1250	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1260	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1270	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1280	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1290	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1300	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1310	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1320	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1330	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1340	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1350	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1360	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1370	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1380	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1390	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1400	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1410	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1420	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1430	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1440	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1450	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1460	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1470	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1480	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1490	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1500	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1510	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1520	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1530	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1540	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1550	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1560	1	Single Family	$731.40	$2,393.62			$3,125.02	

ParcelID	Units	Type	FY 26 O&M	Series 2016	Series 2018	Series 2022	Total	
04-25-27-5005-0001-1570	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1580	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1590	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1600	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1610	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1620	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1630	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1640	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1650	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1660	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1670	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1680	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1690	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1700	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1710	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1720	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1730	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1740	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1750	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1760	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1770	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1780	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1790	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1800	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1810	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1820	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1830	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1840	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1850	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1860	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1870	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1880	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1890	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1900	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1910	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1920	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1930	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1940	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1950	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1960	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1970	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1980	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-1990	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2000	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2010	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2020	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2030	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2040	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2050	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2060	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2070	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2080	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2090	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2100	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2110	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2120	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2130	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2140	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2150	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2160	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2170	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2180	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2190	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2200	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2210	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2220	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2230	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2240	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2250	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2260	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2270	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2280	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2290	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2300	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2310	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2320	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2330	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2340	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2350	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2360	1	Single Family	$731.40	$2,393.62			$3,125.02	

ParcelID	Units	Type	FY 26 O&M	Series 2016	Series 2018	Series 2022	Total	
04-25-27-5005-0001-2370	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2380	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2390	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2400	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2410	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2420	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2430	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2440	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2450	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2460	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2470	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2480	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2490	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2500	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2510	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2520	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2530	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2540	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2550	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2560	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2570	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2580	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2590	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2600	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2610	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5005-0001-2620	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5007-0001-0010	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5007-0001-0020	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5007-0001-0030	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5007-0001-0040	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5007-0001-0050	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5007-0001-0060	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5007-0001-0070	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5007-0001-0080	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5007-0001-0090	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5007-0001-0100	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5007-0001-0110	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5007-0001-0120	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5007-0001-0130	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5007-0001-0140	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5007-0001-0150	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5007-0001-0160	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5007-0001-0170	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5007-0001-0180	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5007-0001-0190	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5007-0001-0200	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5007-0001-0210	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0220	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0230	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0240	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0250	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0260	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0270	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0280	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0290	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0300	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0310	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0320	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0330	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0340	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0350	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0360	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0370	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0380	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0390	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0400	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0410	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0420	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0430	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0440	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0450	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0460	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0470	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0480	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0490	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0500	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0510	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0520	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0530	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0540	1	Single Family	$731.40	$2,393.62			$3,125.02	

ParcelID	Units	Type	FY 26 O&M	Series 2016	Series 2018	Series 2022	Total	
04-25-27-5006-0001-0550	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0560	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0570	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0580	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0590	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0600	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0610	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0620	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0630	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0640	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0650	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0660	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0670	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0680	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0690	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0700	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0710	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0720	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0730	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0740	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0750	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0760	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0770	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0780	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0790	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0800	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0810	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0820	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0830	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0840	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0850	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0860	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0870	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0880	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0890	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0900	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0910	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0920	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0930	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0940	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0950	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0960	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0970	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0980	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-0990	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-1000	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-1010	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-1020	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-1030	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-1040	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5006-0001-1050	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1060	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1070	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1080	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1090	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1100	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1110	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1120	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1130	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1140	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1150	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1160	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1170	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1180	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1190	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1200	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1210	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1220	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1230	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1240	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1250	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1260	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1270	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1280	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1290	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1300	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1310	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1320	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1330	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1340	1	Single Family	$731.40	$2,393.62			$3,125.02	

ParcelID	Units	Type	FY 26 O&M	Series 2016	Series 2018	Series 2022	Total	
04-25-27-5012-0001-1350	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1360	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1370	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1380	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1390	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1400	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1410	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1420	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1430	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1440	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1450	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1460	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1470	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1480	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1490	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1500	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1510	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1520	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1530	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1540	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1550	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1560	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1570	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1580	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1590	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1600	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1610	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1620	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1630	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1640	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1650	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1660	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1670	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1680	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1690	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1700	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1710	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1720	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1730	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1740	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1750	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1760	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1770	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1780	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1790	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1800	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1810	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1820	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1830	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1840	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1850	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1860	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1870	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1880	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5012-0001-1890	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0010	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0020	1	Single Family	$731.40	$0.00			$731.40	
04-25-27-5016-0001-0030	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0040	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0050	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0060	1	Single Family	$731.40	$0.00			$731.40	
04-25-27-5016-0001-0070	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0080	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0090	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0100	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0110	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0120	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0130	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0140	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0150	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0160	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0170	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0180	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0190	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0200	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0210	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0220	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0230	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0240	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0250	1	Single Family	$731.40	$2,393.62			$3,125.02	

ParcelID	Units	Type	FY 26 O&M	Series 2016	Series 2018	Series 2022	Total	
04-25-27-5016-0001-0260	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0270	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0280	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0290	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0300	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0310	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0320	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0330	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0340	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0350	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0360	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0370	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0380	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0390	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0400	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0410	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0420	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0430	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0440	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0450	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0460	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0470	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0480	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0490	1	Single Family	$731.40	$2,393.62			$3,125.02	
04-25-27-5016-0001-0500	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0510	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0520	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0530	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0540	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0550	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0560	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0570	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0580	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0590	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0600	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0610	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0620	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0630	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0640	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0650	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0660	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0670	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0680	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0690	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0700	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0710	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0720	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0730	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0740	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0750	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0760	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0770	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0780	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0790	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0800	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0810	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0820	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0830	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0840	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0850	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0860	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0870	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0880	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0890	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0900	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0910	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0920	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0930	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0940	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0950	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0960	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0970	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0980	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-0990	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1000	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1010	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1020	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1030	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1040	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1050	1	Single Family	$731.40		$2,393.62		$3,125.02	

ParcelID	Units	Type	FY 26 O&M	Series 2016	Series 2018	Series 2022	Total	
04-25-27-5016-0001-1060	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1070	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1080	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1090	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1100	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1110	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1120	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1130	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1140	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1150	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1160	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1170	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1180	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1190	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1200	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1210	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1220	1	Single Family	$731.40		$0.00		$731.40	
04-25-27-5016-0001-1230	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1240	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1250	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1260	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1270	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1280	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1290	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1300	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1310	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1320	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1330	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1340	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1350	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1360	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1370	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1380	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1390	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1400	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1410	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1420	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1430	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1440	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1450	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1460	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1470	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1480	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1490	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1500	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1510	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1520	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1530	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1540	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1550	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1560	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1570	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1580	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1590	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1600	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1610	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1620	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1630	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1640	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1650	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1660	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1670	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1680	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1690	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1700	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1710	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1720	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1730	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1740	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1750	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1760	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1770	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1780	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1790	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1800	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1810	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1820	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1830	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1840	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1850	1	Single Family	$731.40		$2,393.62		$3,125.02	

ParcelID	Units	Type	FY 26 O&M	Series 2016	Series 2018	Series 2022	Total	
04-25-27-5016-0001-1860	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1870	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1880	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1890	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1900	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1910	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1920	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1930	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1940	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1950	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1960	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1970	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1980	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-1990	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-2000	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-2010	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-2020	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-2030	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-2040	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-2050	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-2060	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-2070	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-2080	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-2090	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-2100	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-2110	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5016-0001-2120	1	Single Family	$731.40		$2,393.62		$3,125.02	
04-25-27-5284-0001-FD10	352	Apartments	$128,726.40		$0.00		$128,726.40	
04-25-27-5362-0001-1000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-1020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-1040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-1060	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-1080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-1100	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-1120	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-1140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-1160	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-2000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-2020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-2040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-2050	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-2060	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-2080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-2090	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-2110	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-2120	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-2140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-2160	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-2180	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-3000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-3020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-3040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-3050	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-3060	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-3070	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-3080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-3090	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-3110	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-3120	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-3140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-3160	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-3180	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-4000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-4020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-4040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-4050	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-4060	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-4070	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-4080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-4090	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-4110	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-4120	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-4140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-4160	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-4180	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-5000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-5020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-5040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-5050	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-5060	1	Condo	$585.12		$1,890.77		$2,475.89	

ParcelID	Units	Type	FY 26 O&M	Series 2016	Series 2018	Series 2022	Total	
04-25-27-5362-0001-5070	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-5080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-5090	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-5110	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-5120	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-5140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-5160	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5362-0001-5180	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-1000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-1020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-1040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-1060	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-1080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-1100	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-1140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-1160	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-1180	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-2000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-2020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-2040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-2060	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-2070	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-2080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-2100	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-2110	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-2130	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-2140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-2160	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-2180	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-3000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-3020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-3040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-3060	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-3070	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-3080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-3090	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-3100	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-3110	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-3130	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-3140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-3160	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-3180	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-4000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-4020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-4040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-4060	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-4070	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-4080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-4090	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-4100	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-4110	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-4130	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-4140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-4160	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-4180	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-5000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-5020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-5040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-5060	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-5070	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-5080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-5090	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-5100	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-5110	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-5130	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-5140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-5160	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0002-5180	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-1000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-1020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-1040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-1060	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-1070	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-1080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-1090	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-1100	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-1110	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-1120	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-1140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-1160	1	Condo	$585.12		$1,890.77		$2,475.89	

ParcelID	Units	Type	FY 26 O&M	Series 2016	Series 2018	Series 2022	Total	
04-25-27-5363-0003-2000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-2020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-2040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-2060	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-2070	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-2080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-2090	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-2100	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-2110	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-2120	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-2140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-2160	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-3000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-3020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-3040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-3060	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-3070	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-3080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-3090	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-3100	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-3110	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-3120	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-3140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-3160	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-4000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-4020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-4040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-4060	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-4070	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-4080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-4090	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-4100	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-4110	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-4120	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-4140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-4160	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-5000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-5020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-5040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-5060	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-5070	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-5080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-5090	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-5100	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-5110	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-5120	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-5140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0003-5160	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-1000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-1020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-1040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-1050	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-1060	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-1070	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-1080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-1090	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-1100	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-1120	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-1140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-1160	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-2000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-2020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-2040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-2050	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-2060	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-2070	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-2080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-2090	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-2100	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-2120	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-2140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-2160	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-3000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-3020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-3040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-3050	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-3060	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-3070	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-3080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-3090	1	Condo	$585.12		$1,890.77		$2,475.89	

ParcelID	Units	Type	FY 26 O&M	Series 2016	Series 2018	Series 2022	Total	
04-25-27-5363-0004-3100	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-3120	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-3140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-3160	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-4000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-4020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-4040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-4050	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-4060	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-4070	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-4080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-4090	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-4100	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-4120	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-4140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-4160	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-5000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-5020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-5040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-5050	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-5060	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-5070	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-5080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-5090	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-5100	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-5120	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-5140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0004-5160	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-1000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-1020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-1040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-1060	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-1070	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-1080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-1090	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-1100	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-1110	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-1120	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-1140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-1160	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-2000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-2020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-2040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-2060	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-2070	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-2080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-2090	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-2100	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-2110	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-2120	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-2140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-2160	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-3000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-3020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-3040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-3060	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-3070	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-3080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-3090	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-3100	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-3110	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-3120	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-3140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-3160	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-4000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-4020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-4040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-4060	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-4070	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-4080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-4090	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-4100	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-4110	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-4120	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-4140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-4160	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-5000	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-5020	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-5040	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-5060	1	Condo	$585.12		$1,890.77		$2,475.89	

ParcelID	Units	Type	FY 26 O&M	Series 2016	Series 2018	Series 2022	Total	
04-25-27-5363-0005-5070	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-5080	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-5090	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-5100	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-5110	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-5120	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-5140	1	Condo	$585.12		$1,890.77		$2,475.89	
04-25-27-5363-0005-5160	1	Condo	$585.12		$1,890.77		$2,475.89	
Total Gross Assessments	1315		$789,180.60	$1,192,022.76	$954,997.44	$0.00	$2,936,200.80	
								
Total Net Assessments			$741,829.76	$1,120,501.39	$897,697.59	$0.00	$2,760,028.75	

Direct Billing
04-25-27-5285-0001-010B	
Acres
17.01		

$201,866.40	

$0.00	

$0.00	

$612,937.35	

$814,803.75	
Total Gross Direct			$201,866.40	$0.00	$0.00	$612,937.35	$814,803.75	
								
Total Net Direct			$189,754.42	$0.00	$0.00	$576,161.11	$765,915.53	
								
Total Gross Assessments			$991,047.00	$1,192,022.76	$954,997.44	$612,937.35	$3,751,004.55	
								
Total Net Assessments			$931,584.18	$1,120,501.39	$897,697.59	$576,161.11	$3,525,944.28	

!!"#$%& "

FY 2025-2026 Budget Funding Agreement (Rolling Oaks Community Development District)
This FY 2025-2026 Budget Funding Agreement (this “Agreement”) is made and entered into as of July 24, 2025, between the Rolling Oaks Community Development District, a local unit of special- purpose government, established pursuant to Chapter 190, Florida Statutes (the “District"), whose mailing address is 219 E. Livingston Street, Orlando, Florida 32801 and Rolling Oaks Splendid, LLC, a Florida limited liability company (the "Developer"), whose mailing address is One Town Center Rd, Suite 600, Boca Raton, Florida 33486.

Recitals
WHEREAS, the District was established for the purpose of providing, preserving, operating, and maintaining infrastructure improvements, facilities, and services to the lands within the District;

WHEREAS, the District is adopting its budget for fiscal year 2025-2026 as attached hereto as Exhibit A (the “FY 2025-2026 Budget”), which commences on October 1, 2025, and concludes on September 30, 2026;
WHEREAS, the District has the option of levying non-ad valorem assessments on all lands that will benefit from the activities set forth in the FY 2025-2026 Budget, and/or utilizing such other revenue sources as may be available to it;
WHEREAS, the District is willing to allow the Developer to provide such funds as are necessary to allow the District to proceed with its activities as described the FY 2025-2026 Budget so long as payment is timely provided;

WHEREAS, the Developer presently owns certain property within the District as reflected on the assessment roll on file with the District Manager (the “Property”);
WHEREAS, the Developer agrees that the activities of the District described in the FY 2025-2026 Budget provide a special and peculiar benefit to the Property that is equal to or in excess of the expenses reflected in the FY 2025-2026 Budget; and
WHEREAS, the Developer has agreed to enter into this Agreement in addition to the non-ad valorem special assessments allocated to the Property to fund the activities of the District as set forth in the FY 2025-2026 Budget.
Operative Provisions
Now, therefore, based upon good and valuable consideration and the mutual covenants of the parties, the receipt of which and sufficiency of which are hereby acknowledged, the parties agree as follows:
Funding Obligations. From time to time during the 2025-2026 fiscal year, the Developer agrees to make available to the District the aggregate sum of up to $14,272.00 in accordance with the FY 2025-2026 Budget as such expenses are incurred by the District. Such payments shall be made within 30 days of written request for funding by the District. All funds provided hereunder shall be placed in the District's general operating account.

FY 2025-2026 Budget Revisions. The District and Developer agree that the FY 2025-2026 Budget shall be revised at the end of the 2025-2026 fiscal year to reflect the actual expenditures of the District for the period beginning on October 1, 2025, and ending on September 30, 2026. The Developer shall not be responsible for any additional costs other than those costs provided for in the FY 2025-2026 Budget. However, if the actual expenditures of the District are less than the amount shown in the FY 2025-2026 Budget, the Developer’s funding obligations under this Agreement shall be reduced by that amount.
Right to Lien Property.
The District shall have the right to file a continuing lien (“Lien”) upon the Property for all payments due and owing under this Agreement and for interest thereon, and for reasonable attorneys’ fees, paralegals’ fees, expenses and court costs incurred by the District incident to the collection of funds under this Agreement or for enforcement of this Lien. In the event the Developer sells any portion of the Property after the execution of this Agreement, the Developer’s rights and obligations under this Agreement shall remain the same, provided however that the District shall only have the right to file a Lien upon the remaining Property owned by the Developer.
The Lien shall be effective as of the date and time of the recording of a “Notice of Lien for the FY 2025-2026 Budget” in the public records of Osceola County, Florida, stating among other things, the description of the real property and the amount due as of the recording of the Notice, and the existence of this Agreement.
The District Manager, in its sole discretion, is hereby authorized by the District to file the Notice on behalf of the District, without the need of further Board action authorizing or directing such filing. At the District Manager’s direction, the District may also bring an action at law against the record title holders to the Property to pay the amount due under this Agreement, may foreclose the Lien against the Property in any manner authorized by law, or may levy special assessments for the Lien amount and certify them for collection by the tax collector.
Default. A default by either party under this Agreement shall entitle the other to all remedies available at law or in equity, which shall include, but not be limited to, the right to seek specific performance of the Developer’s payment obligations under this Agreement, but shall not include special, consequential, or punitive damages.

Enforcement and Attorney Fees. In the event either party is required to enforce this Agreement, then the prevailing party shall be entitled to all fees and costs, including reasonable attorney’s fees and costs, from the non-prevailing party.
Governing Law and Venue. This Agreement and the provisions contained herein shall be construed, interpreted and controlled according to the laws of the State of Florida with venue in Osceola County, Florida.
Anti-Human Trafficking. Pursuant to Section 787.06, Florida Statutes, Contractor represents that in entering into this Agreement, the Contractor does not use coercion for labor or services as defined in the statute. The Contractor is required to provide an affidavit, signed by an officer or a representative of the Contractor with this representation, addressed to the District, as required by Section 787.06(13), Florida Statutes.

Interpretation. This Agreement has been negotiated fully between the parties as an arm's length transaction. The parties participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, the parties are each deemed to have drafted, chosen and selected the language, and the doubtful language will not be interpreted or construed against any party.

Termination of Agreement. The Agreement shall be effective upon execution by both parties hereto and shall remain in force until the end of the 2025-2026 fiscal year on September 30, 2026. The lien and enforcement provisions of this Agreement shall survive its termination, until all payments due under this Agreement are paid in full.

Third Parties. This Agreement is solely for the benefit of the parties hereto and no right or cause of action shall accrue upon or by reason hereof, to or for the benefit of any third party not a formal party hereto. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the parties hereto any right, remedy or claim under or by reason of this Agreement or any provisions or conditions hereof; and all of the provisions, representations, covenants and conditions herein contained shall inure to the sole benefit of and shall be binding upon the parties hereto and their respective representatives, successors and assigns.

Amendments. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both of the parties hereto.
Assignment. This Agreement may be assigned, in whole or in part, by either party only upon the written consent of the other, which consent shall not be unreasonably withheld.

Authority. The execution of this Agreement has been duly authorized by the appropriate body or official of all parties hereto, each party has complied with all the requirements of law, and each party has full power and authority to comply with the terms and provisions of this instrument.
Entire Agreement. This instrument shall constitute the final and complete expression of this Agreement between the parties relating to the subject matter of this Agreement.
IN WITNESS WHEREOF, the parties have executed this Agreement as of the date first written
above.

Rolling Oaks Splendid, LLC,
a Florida limited liability company

Name:	 Title:		Rolling Oaks Community Development District

Name:	
Chair/Vice-Chair of the Board of Supervisors	

Exhibit A: FY 2025-2026 Budget

!!"#$%& "#

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT

Request for Proposals No. 2025-100
LANDSCAPE/GROUNDS MAINTENANCE AND IRRIGATION SERVICES

PROJECT MANUAL
	Issue Date: July 24, 2025	

Rolling Oaks Community Development District Representative: Tricia L. Adams, District Manager
Governmental Management Services – Central Florida, LLC 219 East Livingston Street
Orlando Florida, 32801

REQUEST FOR PROPOSAL NUMBER 2025-100 LANDSCAPE/GROUNDS MAINTENANCE AND IRRIGATION SERVICES

TABLE OF CONTENTS

COPY OF NOTICE
INSTRUCTIONS TO PROPOSERS
EVALUATION CRITERIA

NON-COLLUSION AFFIDAVIT
ACKNOWLEDGMENT OF RECEIPT AND PROPOSAL SIGNATURE FORM

SAMPLE CDD CONTRACT DOCUMENT AND EXHIBITS (FOR INFORMATION ONLY)
EXHIBIT 1 - SCOPE OF WORK

EXHIBIT 2 – FEE SUMMARY
EXHIBIT 3 – EXTRA SERVICES PRICING
EXHIBIT 4 - SERVICE AREA MAPS

NOTICE OF SOLICITATION FOR REQUEST FOR PROPOSALS

Landscape/Grounds Maintenance and Irrigation Services
Osceola County, Florida

Notice is hereby given that the Rolling Oaks Community Development District requests proposals from qualified firms to provide landscape maintenance and irrigation services (Request for Proposals No. 2025-100) including but not limited to, maintenance of turf, trees, shrubs, ground cover, irrigation, and hardscape, as well as trash removal, as more specifically set forth in the project manual.
The project manual comprised of proposal and contract documents will be available for public inspection and may be obtained beginning August 7, 2025 at 9:00 a.m., from the District Manager’s Office, 219 E. Livingston Street, Orlando, Florida 32801, or by contacting Tricia L. Adams at 407-841-5524, ext. 138.
A mandatory pre-proposal meeting will be held virtually on August 18, 2025 at 10:30 a.m. via the following link: (include link, meeting ID, password, etc.) In order to submit a proposal, each Proposer must (1) be authorized to do business in Florida, (2) hold all required state and federal licenses in good standing; (3) have at least five (5) years of experience as a landscape and irrigation maintenance contractor; and (4) attend the mandatory pre-proposal meeting. The District reserves the right in its sole discretion to make changes to the Project Manual up until the time of the proposal opening, and to provide notice of such changes only to those Proposers who have attended the pre-proposal meeting and registered.

Firms desiring to provide services for this project must submit one (1) original hardcopy and one electronic copy via thumb drive (PDF format) of the required proposal no later than Monday, September 15, 2025 at 11:30 a.m. at the office of the District Manager, 219 East Livingston Street, Orlando, Florida 32801, ATTN: Tricia L. Adams, at which time the proposals will be publicly opened. Proposals must be submitted in a sealed envelope pursuant to the Instructions to Proposers. Proposals received after the time and date stipulated above will be returned unopened to the Proposer.

Any protest regarding the Project Manual, including but not limited to protests relating to the proposal notice, the proposal instructions, the proposal forms, the contract form, the scope of work, the maintenance map, the specifications, the evaluation criteria, the evaluation process, or any other issues or items relating to the Project Manual, must be filed in writing, within seventy-two (72) hours after the after the receipt of the Project Manual. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid plans, specifications or contract documents. Additional information and requirements regarding protests are set forth in the Project Manual and the District’s Rules of Procedure, which are available from the District Manager, Governmental Management Services – Central Florida, LLC, 219 East Livingston Street, Orlando, Florida 32801.
Ranking of Proposers will be made in accordance with the criteria set forth in the ranking worksheet contained within the project manual. The information provided in response to RFP 2025-100 will be used in the evaluation. The District reserves the right to reject any and all proposals, with or without cause, to waive minor technical errors and informalities, or to accept the proposal that, in its judgment, is in the best interest of the District. Any and all questions relative to this project shall be directed in writing by e-mail only to Tricia Adams at tadams@gmscfl.com.

REQUEST FOR PROPOSAL NUMBER 2025-100 LANDSCAPE/GROUNDS MAINTENANCE SERVICES
INSTRUCTIONS TO PROPOSERS

Due Date: Sealed proposals must be received no later than Monday, September 15, 2025, at 11:30 a.m. at the District Manager’s Office, 219 East Livingston Street, Orlando, Florida 32801 ATTN: Tricia L. Adams. Proposals will be opened publicly at that time. Proposals received after the time and date stipulated above will not be considered.

Summary of Schedule:

DATE	EVENT	
August 7, 2025	Notice of RFP Published & Posted	
August 7, 2025, at 9:00 a.m.	RFP Available for Pick-Up	
August 18, 2025, at 10:30 a.m.	Mandatory Pre-Proposal Meeting – Virtual via Google Meets	
August 8, 2025	Site Available for Inspection	
September 5, 2025, at 2:00 p.m.	Deadline for Questions	
September 15, 2025, at 11:30 a.m.	Proposals Due / Public Opening – Livingston Office	
September 25, 2025	Board Meeting to Evaluate Proposals & Award Contract	

Mandatory Pre-Proposal Meeting: There will be a mandatory pre-proposal meeting beginning at 10:30 a.m. August 18, 2025, held virtually via Google Meets at the following link: (include link, meeting ID, password, etc.). Proposers who do not attend the pre-proposal meeting will not be eligible to submit a proposal.

Signature on Proposal: Each Proposer must correctly execute all forms for which signature and notary blocks are provided. If the proposal is made by an individual, that person’s name and business address shall be shown. If made by a partnership, the name and business address of an authorized member of the firm or partnership shall be shown. If made by a corporation, the person signing the proposal shall show the name of the state under the laws of which the corporation was chartered. Anyone signing the proposal as agent shall file with the proposal legal evidence of his authority to do so.

Familiarity with Laws: The Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility.

Familiarity with the Project: The Proposer, by and through the submission of the Proposal, agrees that it shall be held responsible for having heretofore examined the project site, the location of all proposed work and for having satisfied himself from its

own personal knowledge and experience or professional advice as to the character, conditions, and location of the site, the nature of the turf, shrubs, trees, palms, vegetation, weeds, sprinklers and irrigation systems, roads, sidewalks and paved paths, ground, surface and subsurface, and any other conditions surrounding and affecting the work, any obstruction, the nature of any existing construction, and all other physical characteristics of the job, in order that the Proposer may include in the prices which the Proposer proposes all costs pertaining to the work and thereby provide for the satisfactory landscape and irrigation maintenance thereof. The Proposer agrees to accept the site in an “as is” condition, and hold its prices for the period set forth in this proposal package, regardless of any changes to the site that may occur from the time of Proposal submission and through the time of contract award and the start of any work under the contract. The Proposer, in preparing the Proposal, shall take into consideration that work by other contractors may be in progress at or near the site and that the Proposer shall not interfere with work done by such other contractors.

Submission of Only One Proposal: No Proposer shall submit more than one proposal. Proposers shall be disqualified and their proposals rejected if Owners have reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any existing contract, or for failure to demonstrate proper licensure and business organization.
Interpretations and Addenda: All questions about the meaning or intent of the proposal documents are to be directed in writing to the District Manager. Interpretations or clarifications considered necessary by the District Manager in response to such questions will be issued by Addenda mailed or delivered to all parties recorded as having received the proposal documents. Questions received after September 5, 2025, at 2:00 p.m. may not be answered. Only questions answered by formal written Addenda will be binding. No interpretations will be given verbally. All questions and answers will be distributed to all Proposers.

Submission of Proposal: Submit one (1) hardcopy original and one (1) electronic copy via thumb drive (in pdf format) of the proposal documents including the Affidavit of Non-Collusion, Acknowledgement of Receipt of Documents and Proposal Signature Form, Fee Summary, and Extra Services Pricing Summary, at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the project title and name and address of the Proposer and accompanied by the required documents. If the proposal is sent through the mail or other delivery system, the sealed envelope shall be enclosed in a separate envelope with a notation RESPONSE TO PROPOSAL NO. 2025-100 ENCLOSED on the face of it.

Modification and Withdrawal: Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of sixty (60) days.

Proposal Documents: The Request for Proposal will be available beginning on Thursday, August 7, 2025 at 9:00 a.m. from the District Office, 219 East Livingston Street, Orlando, Florida 32801. Contact Tricia L. Adams at 407-841-5524, Ext. 138.

Proposal Form: All blanks on proposal forms must be completed in ink or typewritten. The proposal shall contain an acknowledgment of receipt of all Addenda (the numbers of which must be filled in on the Acknowledgment Form). In making its proposal, each Proposer represents that it has read and understands the proposal documents and that the proposal is made in accordance therewith, including verification of contents of proposal package against the Table of Contents.
Basis of Award/Right to Reject or Award: The Owner reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interest of the District.
Contract Award: Within fourteen (14) days of receipt of the Notice of Award, the Proposer shall enter into and execute the Contract in substantially the form included in the proposal documents. This timeframe can be extended at the discretion of the Owners.

Indemnification: The successful Proposer shall fully indemnify and hold harmless Owners, their staff and agents, from and against all claims, damages, costs and losses arising, in whole or in part, from Contractor’s negligence or breach of contract, as more fully set forth in the Contract form, provided herein.

Limitation of Liability: Nothing herein shall be construed as or constitute a waiver of Owner’s limitations on liability contained in section 768.28, Florida Statutes, or other statute or law.
Evaluation of Proposals: The proposals shall be ranked based on criteria presented in the Evaluation Criteria sheets contained within the Project Manual. The Board shall review and evaluate the Proposals in their individual discretion, and make any final determination with respect to the award of a final contract that is in the best interests of the District. Chapter 112 of the Florida Statutes will govern any voting conflicts of interest, and as such a voting conflict of interest may arise solely where there is a personal financial interest relating to the contract award.

Proposals may be held by the District for a period not to exceed 90 days from the date of proposal opening for the purposes of reviewing the proposals and investigating the qualifications of the Proposers, prior to executing a contract agreement. During this time, all provisions of the submitted proposal must be in effect, including pricing. The District may visit the Proposer’s facilities as part of the evaluation process. The District also reserves the right to seek clarification from prospective firms on any issue in a response, invite specific firms for site visits or oral presentations, or take any action it feels necessary to properly evaluate the submissions and construct a solution in the District’s best interest. Failure to submit the requested information or required documentation may

result in the lessening of the proposal score or the disqualification of the proposal response.

Black Out Period/Cone of Silence: The black out period is defined as between the time the Request For Proposals is issued by the District and the time the Board awards the contract. During this black out period, and except as otherwise expressly authorized herein, any attempt to communicate either directly or indirectly with District staff or officials related to this solicitation for goods or services, in person, by mail, by facsimile, by telephone, by electronic mail, or by any other means of communication, will result in disqualification of their award and/or contract. This does not apply to pre-solicitation conferences, contract negotiations, or communications with staff not concerning this solicitation.

Protests: Any protest relating to the Project Manual, including but not limited to protests relating to the proposal notice, the proposal instructions, the proposal forms, the contract form, the scope of work, the maintenance map, the specifications, the evaluation criteria, the evaluation process, or any other issues or items relating to the Project Manual, must be filed in writing, within seventy-two (72) hours (excluding Saturdays, Sundays, and official holidays of the State of Florida) after the receipt of the Project Manual, and any protest relating to a decision regarding a contract award or rejection of proposal(s) must be filed within seventy-two (72) hours (excluding Saturdays, Sundays, and official holidays of the State of Florida) after issuance of a notice of such a decision. Such protests must be filed at: Rolling Oaks Community Development District, c/o: Governmental Management Services – Central Florida, LLC, 219 East Livingston Street, Orlando, Florida 32801, ATTN: Tricia L. Adams, District Manager. A formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest relating to the aforesaid Project Manual.

REQUEST FOR PROPOSAL NUMBER 2025-100 LANDSCAPE/GROUNDS MAINTENANCE SERVICES

EVALUATION CRITERIA
Personnel	(25 points)
(E.g., geographic locations of the firm’s headquarters or office in relation to the project; adequacy and capabilities of key personnel, including the project manager and field supervisor; present ability to manage this project; Evaluation of uncompleted work load; proposed staffing levels, etc.)

Experience	(25 points)

This category addresses past and current work record and experience of the Proposer in similar projects; volume of work previously awarded to the firm; past performance for the Districts in other contracts; character, integrity, reputation, of respondent, etc.)
Understanding of Scope of Work	(25 points)

Does the proposal demonstrate an understanding of the Districts’ needs for the services? Requested? Does it provide all information as requested by the District including pricing, scheduling, staffing, etc.?	Does it demonstrate clearly the ability to perform these services? Were any suggestions for “best practices” included? Does the proposal as a whole appear to be feasible, in light of the scope of work?	Did the contractor use the forms provided from the Project Manual in responding to the proposal?
Financial Capability	(10 points)
Demonstration of financial resources and stability as a business entity, necessary to Complete the services required.
Price	(15 points)
Points available for price will be allocated as follows:

10 points will be awarded to the Proposer submitting the lowest total bid for completing the work for the initial term of the contract. AN AVERAGE OF ALL FIVE YEARS PRICING IS TO BE CONSIDERED WHEN AWARDING POINTS FOR PRICING - THE INITIAL TERM AND THE FIRST, SECOND, THIRD, AND FOURTH ANNUAL
RENEWALS. All other proposers will receive a percentage of this amount based upon a formula which divides the low bid by the proposer’s bid and is then multiplied by the number of points possible (10) in this part of the Price evaluation.
5 points are allocated for the reasonableness of unit prices.
Proposer’s Total Score	(100 Points Possible)

AFFIDAVIT OF NON-COLLUSION

STATE OF 	 COUNTY OF 	 
I 						, do hereby certify that I have not, either directly	or	indirectly,	participated	in	collusion	or	proposal	rigging.	Affiant	is	a
	  in the firm of 	, and authorized to make this affidavit on behalf of the same. I understand that I am swearing or affirming under oath to the truthfulness of the claims made in this affidavit and that the punishment for knowingly making a false statement includes fines and/or imprisonment.
Dated this     day of 	,2025.

Signature by authorized representative of Proposer

State of 	 County of 	
The foregoing instrument was acknowledged before me by means of physical presence this			day	of		,	2025,	by		,	of	the
	who is personally known to me or who has produced
	as identification and who did (did not) take an oath.

Signature of Notary taking acknowledgment

ACKNOWLEDGMENT OF RECEIPT OF DOCUMENTS AND PROPOSAL SIGNATURE FORM

This Proposal for landscape maintenance services has been submitted on this 	day of
	, 2025 by 	[company] whose business address is			
	, telephone number is 	, and electronic mail address is 		.

The undersigned acknowledges, by the below execution of this proposal, that all information provided herein has been provided in full and that such information is truthful and accurate. Proposer agrees through submission of this Proposal to honor all pricing information sixty (60) days from the date of the Proposal opening, and if awarded the contract on the basis of this Proposal to enter into and execute the services contract in substantially the form included in the proposal documents.
Proposer understands that inclusion of false, deceptive or fraudulent statements on this proposal constitutes fraud; and, that the Owners consider such action on the part of the Proposer to constitute good cause for denial, suspension or revocation of a proposal for work for the Owners.

Furthermore, the undersigned acknowledges receipt of the following addenda, the provisions of which have been included in this Request for Proposal.

Addendum No. 	dated 	
Addendum No. 	dated 	

Addendum No. 	dated 	

Signature by authorized representative of Proposer

County of 	
The foregoing instrument was acknowledged before me by means of physical presence this			day	of		,	2025,	by		,	of	the
	who is personally known to me or who has produced
	as identification and who did (did not) take an oath.

Signature of Notary taking acknowledgment

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT SAMPLE CONTRACT DOCUMENT FORM
Landscape Maintenance Services and Irrigation Agreement
THIS	LANDSCAPE	MAINTENANCE	AND	IRRIGATION	SERVICES
AGREEMENT (“Agreement”) is made and enter into effective as of the 	 day of
	,	2025,	between	the	ROLLING	OAKS	COMMUNITY	DEVELOPMENT
DISTRICT (the “District” or “Owner”) whose mailing address is, 219 East Livingston Street, Orlando, Florida, 32801, and 	 (hereinafter referred to as “Contractor”), whose address is 	.

Background Information:
The District owns, operates, and maintains certain landscaping within and around the District. The District desires to retain an independent contractor to provide landscape maintenance and irrigation services for certain lands within and around the District. Contractor submitted a proposal and represents that it is qualified to serve as a landscape and irrigation services contractor and provide services to the District. The Contractor is familiar with the District property. In consideration of the Contractor’s agreement to perform the services described below and the District’s agreement to compensate the Contractor, the parties desire to enter into this Agreement. This Agreement is intended to supersede and replace any and all previous landscape maintenance agreements entered into by the parties.

Operative Provisions:
Incorporation of Background Information. The background information stated above is true and correct and along with any exhibits, is incorporated by reference as a material part of this Agreement.
Contractor’s Representations. In order to induce the District to enter into this Agreement, Contractor makes the following representations, upon which the District has actually and justifiably relied:
That Contractor has examined and carefully studied the project site, and that Contractor has the experience, expertise and resources to perform all required work.
That Contractor has visited the site and at least a fair representative sample of the project area and become familiar with and is satisfied as to the general, local, and site conditions that may affect cost, progress, performance or furnishing of the work to be performed pursuant to this Agreement.
The Contractor agrees to be responsible for the care, health, maintenance, and replacement, if necessary, of the existing landscaping, in its current condition, and on an “as is” basis.

The Contractor shall be strictly liable for the decline or death of any plant material due to the negligence of the Contractor, and in no event shall Contractor be responsible for fire, cold, storm or wind damage, incurable or uncontrollable diseases, or damage due to vandalism, upon written notice to the District.
No changes to the compensation set forth in this Agreement shall be made based on any claim that the existing landscaping was not in good condition or that the site was unsuitable for such landscaping.
That Contractor is familiar with and can and shall comply with all federal, state, and local laws and regulations that may affect cost, progress, performance, and furnishing of the work to be performed pursuant to this Agreement.
Description of Work.
The work to be performed shall include all labor, material, equipment, supervision, and transportation necessary to perform the services as described in the Scope of Work attached hereto as Exhibit 1 (the “Work”). Parts A, B, C, & D of the Work are included in this Agreement. The Extra Services Pricing Summary attached hereto as Exhibit 3 may be awarded to the Contractor in the District’s discretion.
The Contractor agrees that the map is the District’s best estimate of the District’s landscape needs, but that other areas may also include landscaping that requires maintenance. The Contractor agrees that the District may, in its discretion, add up to 0.5 acre(s) of landscaping area to the Work, with no adjustment to price. Contractor’s Fee Summary is attached hereto as Exhibit 2 (“Proposal”).
A map of the areas to be maintained is attached hereto as Exhibit 4. The Contractor has been provided a copy of the irrigation as-builts.
Notwithstanding any other provision of this Agreement, the District reserves the right in its discretion to remove from this Agreement any portion of the Work and to separately contract for such services. In the event that the District contracts with a third party to install certain landscaping or to otherwise perform services that might otherwise constitute a portion of the Work, Contractor agrees that it will continue to perform all other services comprising the Work, including any future services that apply to the landscaping installed by the third party or to the areas where services were performed by the third party. Contractor shall in no way be responsible for the landscape installation performed by any such third party hired by the District.
The Contractor agrees that the District shall not be liable for the payment of any work or services unless the District, through an authorized representative of the District, authorized the Contractor, in writing, to perform such work.
The District retains the right to reduce any portion of the Work as set forth in this Agreement or any additional work authorization. Should this occur, a revised Scope of Services and compensation will be agreed upon in writing by both the District and Contractor.

Emergency Services. In the event of an emergency or disaster, Contractor shall provide the District the following services:
Debris removal services shall be available on a timely basis and at a reasonable price. Prior to mobilization for debris removal activities, Contractor shall provide District, in writing, hourly rates for personnel, and equipment. Unreasonable rates will be rejected. All overhead costs are inclusive in the hourly rates.
Hourly rates for equipment applies only when equipment is operating and includes all associated costs such as operator, fuel, maintenance, and repair.
Personnel and equipment hourly rates include only those hours that Contractor’s personnel are performing the debris removal activities. Stand-by time is not an eligible expense.
Disaster Recovery Assistance Services shall not exceed a total of 70 hours worked for each emergency/disaster.
Contractor shall maintain and supply District all the necessary and adequate documentation on all emergency/disaster-related services to support reimbursement by other local, state, or federal agencies.
District reserves the right to immediately terminate all Disaster Recovery Assistance activities under this Agreement for any reason. District will not be held responsible for any loss incurred by Contractor as a result of District’s election to terminate these activities pursuant to this paragraph.
Manner of Performance.
While performing the Work, the Contractor shall assign such experienced staff as may be required, and such staff shall be responsible for coordinating, expediting, and controlling all aspects to assure completion of the Work in accordance with the specifications.
All Work shall be performed in a neat and professional manner reasonably acceptable to the District and shall be of the very highest quality at least in accordance with industry standards and best management practices, such as IFAS.
The performance of all services by the Contractor under this Agreement and related to this Agreement shall conform to any written instructions issued by the District.
The Contractor shall assign the same work personnel and supervisors to the District to maintain the property in a consistent manner by workers that are familiar with the property and procedures expected.
Should any work and/or services be required which are not specified in this Agreement or any addenda, but which are nevertheless necessary for the proper provision of services to the District, such work or services shall be fully performed by the Contractor as if described and delineated in this Agreement at no additional cost to the District.
Contractor shall use due care to protect the property of the District, its residents, and landowners from damage. Contractor agrees to repair, at its sole cost, any damage resulting from the Work within 24 hours of the damage occurring or receiving written notice, whichever is earlier to the satisfaction of the District.

Contractor is responsible for vehicular safety within the community and shall use the proper warning safety equipment. Any motorized equipment used on the road ways of the community must be legally equipped.
Contractor shall replace, at Contractor’s expense, all plant material that, in the opinion of the District fails to maintain a healthy, vigorous condition as a result of the Contractor’s failure to perform the Work specified herein.
It is the responsibility of the Contractor to notify the District in writing of any conditions beyond the control of the Contractor or scope of Work that may result in the damage and/or loss of plant material. This responsibility includes but is not limited to the following: vandalism and/or other abuse of property, areas of the site that continually hold water, areas of the site that are consistently too dry. Contractor shall provide such items via written notice together with recommended solutions and related costs. Failure of the Contractor to report such items shall result in the Contractor incurring full responsibility and cost for repairs necessary.
In the event that time is lost due to heavy rains (“Rain Days”), the Contractor agrees to reschedule its employees and divide their time accordingly to complete all scheduled services during the same week as any Rain Days. The Contractor shall provide services on Saturdays if needed to make up Rain Days with prior notification to and approval by, the District’s representative.
The District shall be contacted at least 48 hours ahead of time when services cannot be performed by Contractor on schedule and an alternate time shall be scheduled in accordance with the District’s rules and regulations for operations of contractors on site. The District may at any time request alterations to the general maintenance service timing provided that the Contractor may accomplish the request without incurring additional expense for equipment, materials, or labor.
Time of Commencement. The work to be performed under this Agreement shall commence on November 1, 2025 after Contractor provides District the requisite insurance referenced herein.

Term and Renewal. The initial term of this Agreement shall be for 1 year from the date of this Agreement. At the end of the initial term, the Agreement shall automatically renew for subsequent 1 year terms pursuant to the compensation as stated herein and with the same contract provisions as the initial term, until terminated by either party pursuant to the termination provision below.

Termination.
Contractor's Termination.  Contractor may terminate this Agreement with 90
days’ written notice with or without cause.
District's Termination. The District may, in its sole and absolute discretion, whether or not reasonable, on 30 days’ written notice to Contractor, terminate this Agreement at its convenience, with or without cause, and without prejudice to any other remedy it may have.

If the Contractor should become insolvent, file any bankruptcy proceedings, make a general assignment for the benefit of creditors, suffer or allow appointment of a receiver, refuse, fail or be unable to make prompt payment to Subcontractors, disregard applicable laws, ordinances, governmental orders or regulations or the instructions of the District, or if the Contractor should otherwise be guilty of a violation of, or in default under, any provisions of the Agreement, then the District may, without prejudice to any other right or remedy available to the District and after giving the Contractor and its surety, if any, seven (7) days written notice, terminate this Agreement.
On a default by Contractor, the District may elect not to terminate this Agreement, and in such event it may make good the deficiency in which the default consists, and deduct the costs from the payment then or to become due to Contractor under this Agreement. The District specifically reserves all rights available under the law or equity should there be a default by Contractor which shall include, but not be limited to, the right of damages, injunctive relief and specific performance.
District Representatives and Inspections.
The District hereby designates the District Manager and other representatives of the District Manager’s office to act as the District’s representatives. The District’s representatives shall have complete authority to transmit instructions, receive information, interpret and define the District’s policies and decisions with respect to materials, equipment, elements, and systems pertinent to the Work. The District may, without liability to the Contractor, unilaterally amend this Section from time to time by designating a different person or organization to act as its representative and so advising the Contractor in writing, at which time the person or organization so designated shall be the District’s representative for the purpose of this Agreement.
The Contractor agrees to meet with a District representative no less than one (1) time per month to walk the property to discuss conditions, schedules, and items of concern regarding this Agreement. At that time, the District will compile a list of landscape related items that should be performed before the next walk through.
The District will be responsible for scheduling the monthly inspections. The
District must have no less than 14 days’ notice if there is a need to reschedule.
All scheduled inspections will proceed with or without the attendance of the Contractor. Notwithstanding, Contractor is responsible for a weekly inspection of the entire property subject to the Work.
If the District representatives identify any deficient areas, the District representatives shall notify the Contractor through a written report or otherwise. The Contractor shall then within the time period specified by the District representatives, or if no time is specified within 48 hours, explain in writing what actions shall be taken to remedy the deficiencies. Upon approval by the District, the Contractor shall take such actions as are necessary to address the deficiencies within the time period specified by the District, or if no time is specified by the

District, then within 5 business days and prior to submitting any invoices to the District.

Additional Work. If the District should desire additional work or services (including the services listed in Exhibit 3), or to add additional lands to be maintained, the Contractor will perform such work or services pursuant to the pricing included in the Proposal. If such work or services are not included in the Proposal, then Contractor agrees to negotiate in good faith to undertake such additional work or services. The parties shall agree in writing to a work order authorization, addendum, addenda, or change order to this Agreement. Any additional work shall be subject to the terms of this Agreement.
Compensation
As compensation for Parts A, B, C, and D of the Work the District agrees to pay Contractor a total annual amount of $	to be billed 12 times per year as monthly recurring base maintenance in the amount of $	per month.
The pricing for the first four annual renewals are as follows:
During the first year of the Agreement, an annual total of $	.
During the first annual renewal of the Agreement, an annual total of
$	.
During the second annual renewal of the Agreement, an annual total of
$	.
During the third annual renewal of the Agreement, an annual total of
$	.
As compensation for any additional work authorized in writing by the District, the District agrees to pay Contractor the agreed upon sum after such services are rendered.
The Contractor shall on the 15th day of each calendar month deliver to the District an invoice for services provided during the previous month. The format of the invoice and backup documentation shall strictly adhere to the requirements established by the District and at a minimum shall include the District's name, the Contractor's name, the invoice date, an invoice number, an itemized listing of all costs billed on the invoice with a description of each service, the time frame within which the services were provided, and the address or bank information to which payment is to be remitted.
The District shall provide payment within 30 days of receipt of invoices, unless such invoice is disputed as described below, in accordance with Florida’s Prompt Payment Act, Section 218.70, Florida Statutes.
If the District disputes or questions any part or all of an invoice, the District shall advise Contractor in writing of such questions or disputes within 10 days of the District’s receipt of such invoice.
In the event of any dispute regarding the Work performed to date and so long as the District is pursuing resolution of such dispute in an expeditious manner, Contractor, including any of Contractor’s subcontractor(s) or agent(s) responsible for the Work, shall continue to carry on performance of the Work and maintain

their progress during any such dispute, lawsuit or other proceeding to resolve the dispute, and District shall continue to make payments of undisputed amounts to Contractor in accordance with this Agreement.
The District may require, as a condition precedent to making any payment to the Contractor that all subcontractors, material men, suppliers or laborers be paid and require evidence, in the form of lien releases or partial waivers of lien, to be submitted to the District by those subcontractors, material men, suppliers, or laborers, and further require that the Contractor provide an affidavit relating to the payment of said indebtedness. Further, the District shall have the right to require, as a condition precedent to making any payment, evidence from the Contractor, in a form satisfactory to the District, that any indebtedness of the Contractor, as to services to the District, has been paid and that the Contractor has met all of the obligations with regard to the withholding and payment of taxes, Social Security payments, Workmen’s Compensation, Unemployment Compensation contributions, and similar payroll deductions from the wages of employees.
Duties and Rights of Contractor. Contractor's duties and rights are as follows:
Responsibility for and Supervision of the Work: Contractor shall be solely responsible for all work specified in this Agreement, including the techniques, sequences, procedures, means, and coordination for all work. Contractor shall supervise and direct the work to the best of its ability, giving all attention necessary for such proper supervision and direction.
Discipline, Employment, Uniforms: Contractor shall maintain at all times strict discipline among its employees and shall not employ for work on the project any person unfit or without sufficient skills to perform the job for which such person is employed. All laborers and foremen of the Contractor shall perform all Work on the premises in a uniform to be designed by the Contractor. The shirt and pants shall be matching and consistent. At the start of each day, the uniform shall be reasonably clean and neat. No shirtless attire, no torn or tattered attire or slang graphic T-shirts are permitted. No smoking in or around the buildings will be permitted. Rudeness or discourteous acts by Contractor employees will not be tolerated. No Contractor solicitation of any kind is permitted on property.
Furnishing of Labor, Materials/Liens and Claims: Contractor shall provide and pay for all labor, materials, and equipment, including tools, equipment and machinery, utilities, including water, transportation, and all other facilities and services necessary for the proper completion of work in accordance with this Agreement. Contractor waives the right to file mechanic’s and construction liens. The Contractor shall keep the District’s property free from any material men’s or mechanic’s liens and claims or notices in respect to such liens and claims, which arise by reason of the Contractor’s performance under this Agreement, and the Contractor shall immediately discharge any such claim or lien. In the event that the Contractor does not pay or satisfy such claim or lien within 3 business days after the filing of notice thereof, the District, in addition to any and all other

remedies available under this Agreement, may terminate this Agreement to be effective immediately upon the giving of notice of termination.
Payment of Taxes, Procurement of Licenses and Permits, Compliance with Governmental Regulations: Contractor shall pay all taxes required by law in connection with the Work, including sales, use, and similar taxes, and shall secure all licenses and permits necessary for proper completion of the Work, paying the fees therefore and ascertaining that the permits meet all requirements of applicable federal, state and county laws or requirements. The Contractor shall keep, observe, and perform all requirements of applicable local, State, and Federal laws, rules, regulations, or ordinances, including conservation easements applicable to the District. If the Contractor fails to notify the District in writing within 5 days of the receipt of any notice, order, required to comply notice, or a report of a violation or an alleged violation, made by any local, State, or Federal governmental body or agency or subdivision thereof with respect to the services being rendered under this Agreement or any action of the Contractor or any of its agents, servants, employees, or material men, or with respect to terms, wages, hours, conditions of employment, safety appliances, or any other requirements applicable to provision of services, or fails to comply with any requirement of such agency within 5 days after receipt of any such notice, order, request to comply notice, or report of a violation or an alleged violation, the District may terminate this Agreement, such termination to be effective immediately upon the giving of notice of termination.
Responsibility for Negligence of Employees and Subcontractors: Contractor shall be fully responsible for all acts or omissions of its employees on the project, its subcontractors and their employees, and other persons doing work under any request of Contractor.
Safety Precautions and Programs: Contractor shall provide for and oversee all safety orders, precautions, and programs necessary for reasonable safety of the Work. Contractor shall maintain an adequate safety program to ensure the safety of employees and any other individuals working under this Agreement. Contractor shall comply with all OSHA standards. Contractor shall take precautions at all times to protect any persons and property affected by Contractor’s work, utilizing safety equipment such as bright vests and traffic cones.
The Contractor has a duty to provide the District a monthly maintenance report, in a form acceptable to the District, that highlights any significant work done in the previous month, issues they encountered (including all prior work and history if a problem keeps occurring at the same location), and an update on any work on outstanding issues. This report must also include information and pictures of any issues with the irrigation system.
Environmental Activities. The Contractor agrees to use best management practices, consistent with industry standards, with respect to the storage, handling and use of chemicals (e.g., fertilizers, pesticides, etc.) and fuels. The Contractor shall keep all equipment clean (e.g., chemical sprayers) and properly dispose of

waste. Further, the Contractor shall immediately notify the District of any chemical or fuel spills. The Contractor shall be responsible for any environmental cleanup, replacement of any turf or plants harmed from chemical burns, and correcting any other harm resulting from the Work to be performed by Contractor.

Indemnification.
The Contractor does hereby indemnify and hold the District, its officers, agents and employees, harmless from liabilities, damages, losses and costs (including but not limited to reasonable attorney’s fees) arising in any manner whatsoever from or out of Contractor’s presence at the District for any purpose, including but not limited to performing the Work. The foregoing indemnification includes agreement by the Contractor to indemnify the District for conduct to the extent caused by the negligence, recklessness or intentional wrongful misconduct of the Contractor and persons or entities employed or utilized by the Contractor in the performance of this Agreement.
It is understood and agreed that this Agreement is not a construction contract as that term is referenced in Section 725.06, Florida Statutes, (as amended) and that said statutory provision does not govern, restrict or control this Agreement.
In any and all claims against the District or any of its agents or employees by any employee of the Contractor, any subcontractor, anyone directly or indirectly employed by any of them, or anyone for whose acts any of them may be liable, the indemnification obligation under this Agreement shall not be limited in any way as to the amount of damages, compensation or benefits payable by or for the Contractor or any subcontractor under Workmen’s compensation acts, disability benefit acts, or other employee benefit acts.
The Contractor shall and does hereby indemnify and hold the District and anyone directly or indirectly employed by it harmless from and against all claims, suits, demands, damages, losses, and expenses (including attorney’s fees) arising out of any infringement of patent or copyrights held by others and shall defend all such claims in connection with any alleged infringement of such rights.
Limitations on Governmental Liability. Contractor agrees that nothing herein will constitute or be construed as a waiver of the Districts limitations on liability contained in section 768.28, Florida Statutes, or other statute or law. Any subcontractor retained by the Contractor will acknowledge the same in writing.

Insurance.
Before performing any Work, Contractor shall procure and maintain, during the life of the Agreement, unless otherwise specified, insurance listed below. The policies of insurance shall be primary and written on forms acceptable to the District and placed with insurance carriers approved and licensed by the Insurance Department in the State of Florida and meet a minimum financial AM Best Company rating of no less than “A- Excellent: FSC VII.” No changes are to be

made to these specifications without prior written specific approval by the District.
Workers’ Compensation: Contractor will provide Workers’ Compensation insurance on behalf of all employees who are to provide a service under this Agreement, as required under applicable Florida Statutes and Employer’s Liability with limits of not less than $100,000.00 per employee per accident, $500,000.00 disease aggregate, and $100,000.00 per employee per disease. In the event the Contractor has “leased” employees, the Contractor or the employee leasing company must provide evidence of a Minimum Premium Workers’ Compensation policy, along with a Waiver of Subrogation in favor of the District. All documentation must be provided to the District at the address listed below. No contractor or subcontractor operating under a worker’s compensation exemption shall access or work on the site.
Commercial General Liability: Commercial General Liability including but not limited to bodily injury, property damage, contractual, products and completed operations, and personal injury with limits of not less than
$2,000,000.00 per occurrence, $2,000,000.00 aggregate covering all work performed under this Agreement.
Automobile Liability: Including bodily injury and property damage, including all vehicles owned, leased, hired and non-owned vehicles with limits of not less than $1,000,000.00 combined single limit covering all work performed under this Agreement.
Umbrella Liability: With limits of not less than $1,000,000.00 per occurrence covering all work performed under this Agreement.
Each insurance policy required by this Agreement shall:
Apply separately to each insured against whom claim is made and suit is
brought, except with respect to limits of the insurer’s liability.
Be endorsed to state that coverage shall not be suspended, voided, or canceled by either party except after 30 calendar days prior written notice, has been given to the District.
Be written to reflect that the aggregate limit will apply on a per claim basis.
The District shall retain the right to review, at any time, coverage, form, and amount of insurance.
The procuring of required policies of insurance shall not be construed to limit Contractor’s liability or to fulfill the indemnification provisions and requirements of this Agreement.
The Contractor shall be solely responsible for payment of all premiums for insurance contributing to the satisfaction of this Agreement and shall be solely responsible for the payment of all deductibles and retentions to which such policies are subject, whether or not the District is an insured under the policy.
Certificates of insurance evidencing coverage and compliance with the conditions to this Agreement, and copies of all endorsements are to be furnished to the

District prior to commencement of Work, and a minimum of 10 calendar days after the expiration of the insurance contract when applicable. All insurance certificates shall be received by the District before the Contractor shall commence or continue work.
Notices of accidents (occurrences) and notices of claims associated with work being performed under this Agreement shall be provided to the Contractor’s insurance company and to the District as soon as practicable after notice to the insured.
Insurance requirements itemized in this Agreement and required of the Contractor shall be provided on behalf of all subcontractors to cover their operations performed under this Agreement. The Contractor shall be held responsible for any modifications, deviations, or omissions in these insurance requirements as they apply to subcontractors.
All policies required by this Agreement, with the exception of Workers’ Compensation, or unless specific approval is given by the District, are to be written on an occurrence basis, shall name the District, its supervisors, officers, agents, employees and volunteers as additional insured as their interest may appear under this Agreement. Insurer(s), with the exception of Workers’ Compensation on non-leased employees, shall agree to waive all rights of subrogation against the district, its supervisors, officers, agents, employees or volunteers.
Subcontractors. The Contractor shall not award any of the Work to any subcontractor without prior written approval of the District. The Contractor shall be as fully responsible to the District for the acts and omissions of its subcontractors, and of persons either directly or indirectly employed by them, as the Contractor is for the acts and omissions of persons directly employed by the Contractor. Nothing contained herein shall create contractual relations between any subcontractor and the District.
Relationship Between the Parties. It is understood that the Contractor is an independent contractor and shall perform the services contemplated under this Agreement. As an independent contractor, nothing in this Agreement shall be deemed to create a partnership, joint venture, or employer-employee relationship between the Contractor and the District. The Contractor shall not have the right to make any contract or commitments for, or on behalf of, the District without the prior written approval of the District. The Contractor assumes full responsibility for the payment and reporting of all local, state, and federal taxes and other contributions imposed or required of the Contractor during the performance of services to the District.
No Third Party Beneficiaries. This Agreement is solely for the benefit of the District and the Contractor and no right or cause of action shall accrue upon or by reason, to or for the benefit of any third party not a formal party to this Agreement. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the District and the Contractor any right, remedy, or

claim under or by reason of this Agreement or any of the provisions or conditions of this Agreement; and all of the provisions, representations, covenants, and conditions contained in this Agreement shall inure to the sole benefit of and shall be binding upon the District and the Contractor and their respective representatives, successors, and assigns.

E-Verification. Pursuant to Section 448.095(2), Florida Statutes,
Contractor represents that Contractor is eligible to contract with the District and is currently in compliance and will remain in compliance, for as long as it has any obligations under this Agreement, with all requirements of the above statute; this includes, but is not limited to, registering with and using the United States Department of Homeland Security’s E-Verify system to verify the work authorization status of all employees hired on or after January 1, 2021.
If the District has a good faith belief that the Contractor has knowingly violated Section 448.09(1), Florida Statutes, the District will terminate this Agreement as required by Section 448.095(2)(c), Florida Statutes.
If the District has a good faith belief that a subcontractor knowingly violated Section 448.09(1), Florida Statutes, but the Contractor otherwise complied with its obligations thereunder, the District shall promptly notify the Contractor and the Contractor will immediately terminate its contract with the subcontractor.
Public Entity Crimes. Pursuant to Section 287.133(3)(a), Florida Statutes:
A person or affiliate who has been placed on the convicted vendor list following a conviction for a public entity crime may not submit a bid, proposal, or reply on a contract to provide any goods or services to a public entity; may not submit a bid, proposal, or reply on a contract with a public entity for the construction or repair of a public building or public work; may not submit bids, proposals, or replies on leases of real property to a public entity; may not be awarded or perform work as a contractor, supplier, subcontractor, or consultant under a contract with any public entity; and may not transact business with any public entity in excess of the threshold amount provided in s. 287.017 for CATEGORY TWO for a period of 36 months following the date of being placed on the convicted vendor list.

Contractor represents that in entering into this Agreement, the Contractor has not been placed on the convicted vendor list within the last 36 months and, in the event that the Contractor is placed on the convicted vendor list, the Contractor shall immediately notify the District whereupon this Agreement may be terminated by the District.

Scrutinized Companies. Pursuant to Section 287.135, Florida Statutes, Contractor represents that in entering into this Agreement, the Contractor has not been designated as

a “scrutinized company” under the statute and, in the event that the Contractor is designated as a “scrutinized company”, the Contractor shall immediately notify the District whereupon this Agreement may be terminated by the District.

Public Records. As required under Section 119.0701, Florida Statutes, Contractor shall
(a) keep and maintain public records required by the District in order to perform the service, (b) upon request from the District’s custodian of public records, provide the District with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided by law,
(c) ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of this Agreement term and following completion of this Agreement if the Contractor does not transfer the records to District, (d) meet all requirements for retaining public records and transfer, at no cost, to the District all public records in possession of the Contractor upon termination of this Agreement and 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 the information technology systems of the District.
IF THE CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE CONTRACTOR’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT (407) 841-5524, OR BY EMAIL AT ECORDREQUEST@GMSCFL.COM, OR BY REGULAR MAIL AT 219 EAST LIVINGSTON STREET, ORLANDO, FLORIDA 32801.
Anti-Human Trafficking. Pursuant to Section 787.06, Florida Statutes, Contractor represents that in entering into this Agreement, the Contractor does not use coercion for labor or services as defined in the statute. The Contractor is required to provide an affidavit, signed by an officer or a representative of the Contractor with this representation, addressed to the District, as required by Section 787.06(13), Florida Statutes.
Waivers. The failure of any party hereto to enforce any provision of this Agreement shall not be construed to be a waiver of such or any other provision, nor in any way to affect the validity of all or any part of this Agreement or the right of such party thereafter to enforce each and every such provision. No waiver of any breach of this Agreement shall be held to constitute a waiver of any other or subsequent breach.
Controlling Law and Venue. This Agreement shall be governed under the laws of the State of Florida with venue in Osceola County, Florida.

Enforcement of Agreement. In the event it shall become necessary for either party to institute legal proceedings in order to enforce the terms of this Agreement, the prevailing party shall be entitled to all costs, including reasonable attorney’s fees at both trial and appellate levels against the non-prevailing party.

Severability. If any provision of this Agreement is held invalid or unenforceable, the remainder of this Agreement shall remain in full force and eﬀect.

Amendment. This Agreement may not be altered, changed or amended, except by an instrument in writing, signed by both parties hereto.
Assignment. This Agreement is not transferrable or assignable by either party without the written approval of both parties. In the event that the Contractor is purchased by, acquired by, or merges with another company, the new company must request the District’s written consent to the company’s assumption of this Agreement.

Arm’s Length Transaction. This Agreement has been negotiated fully between the District and the Contractor as an arm's length transaction. In the case of a dispute concerning the interpretation of any provision of this Agreement, the parties are each deemed to have drafted, chosen, and selected the language, and any doubtful language will not be interpreted or construed against any party.

Counterparts. This Agreement may be executed in any number of counterparts, each of which when executed and delivered shall be an original; however, all such counterparts together shall constitute, but one and the same instrument.
Authorization. The execution of this Agreement has been duly authorized by the District and the Contractor, both the District and the Contractor have complied with all the requirements of law, and both the District and the Contractor have full power and authority to comply with the terms and provisions of this Agreement.

Notices. Whenever any party desires to give notice to the other parties, it must be given by written notice, sent by email, certified United States mail with return receipt requested, or a nationally recognized express transportation company to the addresses below. In the event that any party undergoes a change in address or contact information, notification to the other parties shall be made.

To the District:
c/o GMS
219 East Livingston Street Orlando, Florida 32801 Attn: Tricia Adams tadams@gmscfl.com

To the Contractor:

Entire Agreement. This Agreement contains the entire agreement and neither party is to rely upon any oral representations made by the other party. This Agreement shall supersede and subsume any prior agreements. To the extent that any provisions of this Agreement conflict with the provisions in any exhibit, the provisions in this Agreement shall control over provisions in any exhibit.

IN WITNESS WHEREOF, the parties hereto have signed and sealed this Agreement on the day and year first written above.

Contractor

Rolling Oaks
Community Development District

	

Name: 	
Title: 	

Name: 	
Chair of the Board of Supervisors

Exhibit 1 - Scope of Work Exhibit 2 - Fee Summary
Exhibit 3 - Extra Services Pricing Summary Exhibit 4 - Service Area Map

Rolling Oaks CDD | GMS 2025
EXHIBIT 1 - SCOPE OF WORK
Rolling Oaks CDD
LANDSCAPE SCOPE OF WORK
The work for the landscape maintenance is to include the furnishing of all labor, materials, equipment, accessories, and services necessary or incidental to meet the requirements outlined in this scope below. The intention is to sustain all turf and plant materials in a healthy, vigorous growing condition, free from weeds, diseases, insects, and nutritional deficiencies as well as a completely operational irrigation system. All associated planted areas are to be kept in a continuous healthy, neat, clean and debris free condition for the entire life of the contract. The below scope is divided into “elements” to define the elements involved and required in the maintenance of the property.
General Services- Component “A”
Turf Maintenance
Turf maintenance is defined as all mowing, edging, trimming and cleanup of lawn areas. High traffic and high-profile areas such as the entrances and Amenity/clubhouse areas will be completely mowed, edged, trimmed and cleaned up prior to normal business hours of operation. In the event it becomes necessary to make a change in the mowing schedule for any reason, the CDD Management must be notified prior to adjustment of schedule. Mowing during inclement weather will not alleviate the contractor of responsibility for damage caused by the mowing of wet areas.
Mowing
Prior to mowing, remove and dispose of normal litter and debris from all landscape areas. Contractor will not run over litter with mowers.
Irrigated common area turf of all turf types (St Augustine, Zoysia, Bermuda, Irrigated Bahia) shall be mowed weekly during the growing season from April 1st through September 30th and bi-weekly during the winter season. It is understood that the contractor may be required to periodically add or delete mowing cycles based on weather or other factors with the consent of the CDD Management. Contractor should anticipate 42 mows annually for all common areas. Unirrigated bahia and pond areas and banks will be mowed 32 times annually as needed.
St. Augustine, zoysia and Bahia turf shall be cut with rotary mowers to maintain a uniform height. Bahia will be cut between 3.5” and 4.5”. St Augustine will be cut between 4.5” and 5.5”. Mowing heights will be set at 2”–3” for Zoysia turf. Bermuda turf shall be cut at a height of no more than 2.5”. Mowing blades shall be kept sufficiently sharp and properly adjusted to provide a cleanly cut grass blade.
Variation in the mowing pattern shall be carried out when possible so as to not rut or cause paths.

Mowing of all ponds or wetland buffer areas shall be done with a 50” mower or larger discharging clippings away from the water. Any pond edges that cannot be reached with the full size mower will be string trimmed every other mow cycle at minimum. Additional pond edge string trimming can be requested as needed to maintain an intended look as per the discretion of CDD management.

Visible clippings that may be left following mowing operations shall be removed from the site each visit. Discharging grass clippings into beds, tree rings or maintenance strips is prohibited and if it occurs they shall be removed prior to the end of each service day.

Rolling Oaks CDD | GMS 2025

Contractor will take special care to prevent damage to plant material as a result of the mowing. Contractor is responsible for damages they cause while mowing.
Edging
Sidewalks, curbs, and concrete slabs, and other paved surfaces will be edged in conjunction with mowing operations each time. Beds, tree rings, and other landscape edges will be edged once during each detail rotation, every three weeks. Edging is defined as removal of unwanted turf and vegetation along the above borders by use of a mechanical edger. String trimmers are not to be used for edging and a proper edger will be used. Care will be taken to maintain bed edges as designed in either straight or curvilinear lines.

String Trimming

String Trimming shall be performed around road signs, guard posts, trees, shrubs, utility poles,and other obstacles where mowers cannot reach. Grass shall be trimmed to the same desired height as determined by the turf height specifications. String trimming shall be completed with each mowing cycle.

Maintaining grass-free areas by use of chemicals may be the preferred method in certain applications. Such use will only be done with prior approval of the CDD management.
Turf around the edge of all waterways shall be mowed or string trimmed to the natural water’s edge
during every other mowing cycle at minimum.
Blowing

When using mechanical blowers to clean curbs, sidewalks and other paved surfaces, care must be taken to prevent blowing grass clippings into beds, onto vehicles or onto other hardscape surfaces. In addition, care also must be taken to not disrupt mulch from beds and any mulch blown out of beds must be placed back and raked smooth.

Damage Prevention/Repair
Special care shall be taken to protect building foundations, fencing, light poles, sign posts, monuments and other hardscape elements from mowing, edging or string trimming equipment damage. Contractor will agree to have repairs made by specialized contractors or reimburse the CDD or homeowners within 30 days for any damage to property caused by their crew members or equipment.

Detailing
Detailing of planted areas will be performed weekly in a sectional method, each section representing one-third of the entire property. Based on three sections, the contractor will completely detail the entire property once every three weeks at least. The exception will be the entrances, clubhouse areas and any other high profile or focal areas which should be tended to each week the crew is onsite. The detailing process will include trimming, pruning and shaping of all shrubbery, ornamental trees and groundcover, removal of tree suckers, structural pruning or cutbacks of select varieties of plant material and ornamental grasses as directed, as well as the defining of bed lines, tree saucers and the removal of all unwanted vegetation. A detail crew will be onsite at least one day per week 52 times per year to

Rolling Oaks CDD | GMS 2025

accomplish the full amount of detail rotations. The size and duration the detail crew is onsite should depend on the extent needed to accomplish the rotation.
Pruning

Prune trees, shrubs and groundcovers to encourage healthy growth and create a natural appearance. Prune to control the new plant growth, maintain the desired plant shape and remove dead, damaged, or diseased portions of the plant.
Use only hand pruners or loppers on trees and shrubs, particularly groundcover Juniper varieties. Hand shears or Topiary shears will be the preferred method of trimming most formal shrubs. Only use power shears on formal hedges where previous practice was to shear, or as directed by the CDD management.

Pruning of trees up to a height of 12 feet and palms up to 15’ is included in the scope of the work. If pruning is required above the height of 12 feet for non palms, contractor shall propose an extra service to the CDD representative and acquire approval prior to performing the work. Palm pruning of palms over 15’ is defined in Component E.3.

The branching height of trees shall be raised only for the following reasons:
Provide clearance for pedestrians, vehicles, mowers and buildings. Minimum 8ft of clearance is required along all walkways and parking areas.
Maintain clearance from shrubs in bed areas.
Improve visibility in parking lots and around entries. Extra care should be taken when considering sight lines on the road and the vendor should report any identified visibility concerns to CDD management.
Prune trees to remove weak branching patterns and provide corrective pruning for proper development. Cut back to the branch collar without leaving stubs. Provide clean and flush cut with no tearing of the tree bark.
Prune to contain perimeter growth within intended bed areas. Established groundcover shall be maintained 4” to 6” away from adjacent hardscape and turf. Bevel or roll leading edges to avoid creating a harsh boxed look. Mature groundcover shall be maintained at a consistent, level height to provide a smooth and even appearance and separation from adjacent plant material.
Structural pruning will be required for several varieties of plants bi-annually, annually or semi- annually to maintain their scale and performance within the landscape. The methodology employed is to structurally prune one plant group throughout the entire property during the sectional detail rotation. All needed structural pruning will be done once per year at minimum. All Ornamental Grasses are to be haystack cut one time per year.

Crepe Myrtles are to be trimmed once per year in the winter months. Trimming should include removal of old blooms, sucker growth and any cross branching. Trimming should be done in such a way that cuts are no less than 12” away from previous year’s cuts.
Pruning of all palms less than 15’ in height will be included in the sectional rotation. Pruning consists of
removal of all dead fronds, seedpods, and any loose boots.
Weed Control

Rolling Oaks CDD | GMS 2025

Bed areas are to be left in a weed free condition after each detail service. While pre and post- emergent chemicals are acceptable means of control, weeds in bed areas larger than 3” shall be pulled by hand or string trimmed.
Hardscape cracks and expansion joints are to be sprayed in conjunction with the detail cycle to control weeds. Chemical practices shall not be a substitute for hand weeding where the latter is required.
Trash Removal

Removing trash from all landscape areas will be the responsibility of the contractor. The contractor will remove trash from all focal areas, including medians, around amenity areas, and monuments every visit. Other trash will be removed during normal detail rotations.
Policing

Contractor will police the grounds during each service visit to remove trash, debris and fallen tree litter as needed prior to mowing and edging. Contractor is not responsible for removal of excessive storm debris which would be performed with prior approval with a supplemental proposal.
As needed, the contractor will dedicate supplemental personnel and specialized equipment to the removal of seasonal leaf drop from all landscape and hardscape areas during the months of November through April.
All litter shall be removed from the property and disposed of off-site.

Communication
Daily, the contractor will communicate with the CDD representative for any landscape issues requiring immediate attention.

Communication is of the utmost importance. The contractor will provide a weekly written report in a form approved by the CDD representative which highlights the main aspects of the previous week’s maintenance activities. This can just be a checklist sent via email on Fridays or Mondays.
When requested by CDD management, the contractor will provide a Monthly Service Calendar for the upcoming period. A copy of the preceding month’s Irrigation Maintenance report and Lawn and Ornamental Fertilization report will be provided monthly. A copy of these documents should be submitted to the CDD representative by the 5th of each month electronically, or in person. This is only necessary should management request, likely due to performance concerns, however the vendor should always have them should management request.

Contractor agrees to take part in regular weekly, bi-weekly or monthly inspections, as decided by CDD management, of the property to ensure their performance is satisfactory. Contractor also agrees to complete any work that appears on punch lists resulting from inspections or reviews within three weeks of receiving them. Contractor will have their Account Manager participate on its behalf and have their Lawn and Ornamental and Irrigation Managers or Technicians available for inspection meetings as needed or requested by CDD management.

Staffing

Rolling Oaks CDD | GMS 2025

The Contractor shall have a well-experienced Foreman/Supervisor supervising all work onsite. This person should have knowledge of horticultural practices and be capable of properly supervising others. The Foreman/Supervisor should communicate regularly, daily when needed, with CDD management. Further, In order to maintain continuity, the same Foreman/Supervisor shall direct the scheduled maintenance operations throughout the year. Any anticipated changes in supervisory personnel shall be brought to the attention of the CDD representative prior to any such change. The intent is for maintenance personnel to familiarize themselves with the site.
The crew members should be properly trained to carry out their assigned task and should work in a safe professional manner. Each crew member should be in full uniform at all times.

Contractor is expected to staff the property with trained personnel experienced in commercial landscape maintenance. All personnel applying fertilizers, insecticides, herbicides, and fungicides must be certified by the state of FL. These individuals should be Best Management Practices Certified and hold a Limited Certification for Urban Landscape Commercial Fertilizer or a Certified Pest Control Operator or an employee with an ID card working under the supervision of a CPCO.
Contractor agrees to screen all crew members for criminal background. Also, contractor agrees to follow all INS guidelines for hiring and to maintain an I-9 and other required documents on each employee.

Holidays observed that do not require staffing include New Year’s Day, Memorial Day, Independence Day, Labor Day, Thanksgiving Day and Christmas Day, and any other day agreed to by CDD Management. Normal working hours are from 7:00 AM until 7:00 PM. No power equipment will be operated near homes before 9:00 AM. Efforts will be made such that ALL work performed around the Amenity Areas and pool area is to be completed prior to busy attendance hours. Saturdays will be made available for makeup work due to inclement weather from 8:00 AM until 5 PM.
Component “B” – Turf Care Program - Fertilization and Pest Control
Application Maintenance Information
All hardscape surfaces are to be blown off immediately following a fertilizer application to prevent staining.
The irrigation system will be fully operational prior to any fertilizer application.
Soils shall be tested at a reliable testing facility once per year to monitor for pH, Nematodes, and other relevant factors based on turf types.Take All Root Rot and chemical make-up. The results will be provided to management along with the contractor’s recommendation as to any changes in the turf care program based on these results.

St. Augustine
Application Schedule – Minimum schedule, if more is needed it is up to the contractor to recommend.
Monthly Application schedule – St. Augustine
January: Winter fertilization, broadleaf weed control and disease control
March: Spring granular fertilization, broadleaf weed control, insect, and disease control
May: Late spring heavy, 100% slow-release Nitrogen fertilization with Arena and weed Control
October: Heavy fall granular fertilization and broadleaf weed/disease control

Application Requirements: ST AUGUSTINE

Rolling Oaks CDD | GMS 2025

Contractor will submit a schedule of materials to be used under this program along with application rates. The annual program will include a maximum of 4 lbs. of N/1000 square feet with a minimum of 50% slow release and a high Potassium blend in the fall fertilization to promote root development unless soil samples indicate the presence of sufficient Potassium. The winter liquid fertilization should contain a maximum of .5lbs of N/1000 square feet.

BAHIA – Where Applicable (Irrigated areas only)
Application Schedule - Minimum schedule, if more is needed it is up to the contractor to recommend.
Monthly Application Schedule - Bahia
March: Complete liquid fertilizer and broadleaf weed control to include blanket pre-emergent herbicide application.
June: Chelated Iron application and Mole Cricket control.
October: Complete liquid fertilizer and broadleaf weed control to include blanket pre-emergent.
Application Requirements: BAHIA

Contractor will submit a schedule of materials to be used under this program along with application rates. Annual program will include a minimum of 2 lbs. of N/1000 square feet with a minimum of 30% slow release and a high Potassium blend in the late summer fertilization to promote root development unless soil samples indicate the presence of sufficient potassium.

Bermuda - Standard
Application Schedule – Minimum schedule, if more is needed it is up to the contractor to recommend.
January:Liquid or granular Fertilization - Disease & Insect Control
March: Spring Granular fertilization with broadleaf weed control, insect and disease control
May: Slow release with Weed Control
July: Slow Release (Nitrogen) with insect and weed control
October: Liquid or Granular and Disease & Insect Control
Application Requirements: BERMUDA
All fertilizers utilized under this program are to be custom blended with a balanced nutrient package. A complete minor and trace element package will be included with each application to ensure that all the requirements of grasses are met. If soil samples indicate a high pH, all fertilizers utilized will be Sulphur coated products.

Zoysia
Application Schedule - Minimum schedule, if more is needed it is up to the contractor to recommend.
Monthly Application Schedule - Zoysia
January: IPM spot treatment for weeds as necessary and inspect/treat fungal activity. February: Pre-emergent herbicide/spot treatment for weeds and fungal activity.
March: Fertilization. Spot treat weeds and treat fungal and insect activity as necessary.
April: Liquid Fertilization with .5lb N, with Iron, post emergent weed control, insect/disease control as necessary.
May: Fertilization

Rolling Oaks CDD | GMS 2025

June: Insect/weed/disease control as necessary.
July:Insect/weed/disease control as necessary.
August: spot treat weeds as necessary, inspect/treat fungal activity.
September: Liquid Fertilization with emergent weed control, insect/disease control as necessary. October: Fertilization - Weed/insect/disease control as necessary.
November: Blanket Pre-emergent herbicide, w/Liquid Iron. Spot treat weeds and inspect/treat fungal activity.
December: Blanket potash - weeds as necessary, inspect/treat fungal activity.
Application Requirements: ZOYSIA
All fertilizers utilized under this program are to be custom blended with a balanced nutrient package. A complete minor and trace element package will be included with each application to ensure that all the requirements of grasses are met. If soil samples indicate a high pH, all fertilizers utilized will be Sulphur coated products.

General
Insect/Disease Control - ALL TURF
The reduction of irrigation water during the winter season will dramatically reduce the potential for fungus/disease problems. Contractor will be responsible for managing settings of irrigation timers and should always have the irrigation times adjusted and set appropriately based on turf type and season.
Supplemental insecticide applications will be provided by the contractor when the contractor identifies a need for supplemental programs in order to control pests.
Contractor will provide recommendations for TopChoice applications when needed. They will also keep ant bait treatment on mowers or detail vehicles for spot treatment. Ants should be treated near any walking or amenity areas or common use areas such as parks.

Weed Control - ALL TURF
Weed control will be limited to the broadleaf variety and sedge type grasses under this program.
Contractor shall alert management of outbreaks of Crabgrass, wild Bermuda, Alexander and Dove grasses. Failure to do so will make the contractor liable for resulting turf loss. Supplemental insecticide applications will be provided in addition to the normal preventive program as needed to provide control.

Warranty - ALL TURF

If the grass covered under this turf care program dies due to insect infestation, disease or improper fertilizer application, the affected grass will be replaced at no charge. The contractor will not be held responsible for turf loss due to conditions beyond their control. This includes nematodes, diseases such as Take-All Root Rot and weeds such as Crabgrass which are untreatable with currently available chemicals, high traffic areas, drainage problems, or acts of God. In the event these conditions exist, the contractor is responsible to employ whatever cultural practices can be reasonably performed to extend the life of the affected material.

Rolling Oaks CDD | GMS 2025

Component “C” – Tree/Shrub Care Program
Application Schedule – Trees and Shrubs Monthly Application Schedule -
March/April: Insect/disease control/fertilization. May/June: Insect/disease control as needed.
July/August: Minor nutrient blend with insect/disease control.
October: Disease control as needed December. Insect/disease control/fertilization as needed.
Application Requirements: Fertilization
Contractor will submit a schedule of materials to be used under this program along with application rates. Fertilizers selected must be appropriate for the plant material to be fertilized such as an acid forming fertilizer for Azaleas which require a lower soil pH.

Contractor will submit a schedule of materials to be used under this program along with application rates. Annual program will include a minimum of 50% slow-release Nitrogen and a high Potassium blend in the fall fertilization to promote root development unless soil sample results indicate the presence of sufficient Potassium.

All fertilizers utilized under this program are to be custom blended with a balanced nutrient package. A complete minor and trace element package will be included with each application to ensure that all the requirements of plant material are met. If soil samples indicate a high pH, all fertilizers utilized will be Sulphur coated products.
This program covers all fertility requirements on all existing shrubs and palms, as well as all newly installed shrubs, trees, and palms up to 35’. All native trees or transplanted trees over 35’ in overall height will require special consideration and are therefore excluded from this program.
There will be a deep root feeding on an as needed basis to establish newly planted trees. Fertilizer will be distributed evenly under the drip zone of each plant. Special care will be taken not to “clump” fertilizer neither at the base nor in the crown of plants.
The irrigation system will be fully operational prior to any fertilizer application.

Soil testing will be carried out when needed at contractors’ recommendation. Any changes to the fertilization schedule, products used, or techniques will be discussed with CDD management and agreed to by CDD management.
Insect/Disease Control

Insect and disease control is intended to mean a thorough inspection of all plantings for the presence of insect or disease activity and the appropriate treatment applied. All insect and disease infestations require follow-up applications for control and are included in this program.
Contractor is responsible for the continuous monitoring for the presence of damaging insects or disease. Any problems noted between regularly scheduled visits will be treated as a service call and responded to within 48 hours. Service calls due to active infestations are included in this program.
This program covers all disease and insect activity on all existing shrubs and palms, as well as all

Rolling Oaks CDD | GMS 2025

newly installed shrubs, trees, and palms up to 35’. All native trees or transplanted trees over 35’ in
overall height will require special consideration and are therefore excluded from this program.
Contractor will be required to apply all pesticides in accordance with labeled directions including the use of any Personal Protective Equipment.
Specialty Palms
Considering the investment in Specialty Palms such as Phoenix varieties (i.e. Dactylifera, Sylvester, Senegal Date etc.), contractor will include in their proposed Tree/Shrub program, a comprehensive quarterly fertilization and root/bud Drench and or OTC Injections for potential disease and infestation. Only those treatments relevant to the variety of palm should be included.

When applicable, the contractor will monitor site tubes that have been installed to monitor ground water build up around the root ball of specimen palms to de-water them as necessary.
Warranty
If a plant or tree dies from insect or disease damage while under this Tree/Shrub Care Program, it will be replaced with one that is reasonably available by the contractor if it is reasonably decided to be from negligence by the contractor determined by CDD management. Exclusions to this warranty would be Acts of God, along with pre- existing conditions, i.e. soil contamination or poor drainage, nematodes, borers, locusts and insects such as Asian Cycad Scale. Also excluded are diseases such as Verticillium and Fusarium Wilt, TPDD, Lethal Bronzing, Entomosporium Leaf Spot Fungus and Downey Mildew that are untreatable with currently available chemicals. In the event these conditions exist, the contractor is responsible to promptly report any detection to the CDD representative.

Component “D” – Irrigation Maintenance
Frequency of Service
Contractor will perform the following itemized services under “Specifications” on a monthly basis completing 25% of the inspection each week. The irrigation inspection should be performed during the same week(s) each month. Repairs under $500 should be carried out each month with just verbal confirmation. Anything over $500 requires written approval.

Specifications
Activate each zone of the system.
Visually check for any damaged heads or heads needing repair.
Visually check all landscape areas irrigated with Netafim drip lines to ensure proper water flow and pressure.
Clean filters located at each zone valve monthly if applicable. Clean, straighten or adjust any heads not functioning properly.
Straighten, re-attach to bracing and touch up paint on riser heads as needed. Report any valve or valve box that may be damaged in any way.
Leave areas in which repairs or adjustments are made free of debris.
Adjust controllers to the watering needs as dictated by weather conditions, seasonal requirements, and water management district restrictions including adjusting of rain sensors.

Rolling Oaks CDD | GMS 2025

Contractor will provide a written report of the findings by zone.
Repairs that become necessary and that are over and above the routine monthly inspections will be done on a time and material basis. Hourly irrigation repair rates will be defined in the overall landscape maintenance contract.
Request for authorization must be submitted to the CDD representative for approval. A description of the problem, its location and estimated cost should be included. All repairs must be approved by the CDD representative prior to initiating any work. It is up to CDD management’s discretion to allow the contractor to proceed with repairs at an agreed threshold without prior approval.

Service Calls

Service Calls required between scheduled visits will be billed on a time and material basis at the rates extra pricing rates.

When not an emergency, request for authorization must be submitted in written form to the CDD representative for approval. A description of the problem, its location and estimated cost should be included. All repairs must be approved by the CDD representative prior to initiating any work.
Contractor will pay special attention during irrigation (IMC) maintenance inspections to ensure that sprinkler heads are positioned so that water does not spray directly onto buildings, windows, or parking areas.
Contractor will be held responsible for any accident that arises from the over spray of water on hard surfaces if it is determined that the contractor was negligent in performing monthly irrigation maintenance.

Damage resulting from contractor’s crews working on the property (i.e., mower and edger cuts) will be
repaired at no charge to the CDD within 24 hours of being detected.
Contractor shall not be held responsible for any system failure caused by lightning, construction work, pre-existing conditions, freeze or other acts of God.
Contractor shall not be held responsible for damage to the landscape caused by mandatory water restrictions placed on the property by the governing water management district.
Contractor will visually inspect the irrigation system weekly while performing routine maintenance.
Contractor will provide a 24 hour “Emergency” number for irrigation repairs.
Contractor shall take all required readings from meters or at pump stations as required and work with the CDD representative to file all quarterly and/or semi-annual reports to the Water Management District.

Component “E” – Additional Services
To be priced separately but as part of the landscape contract. These services are subject to bids at
management’s discretion at any point.

Note: Additional services work is to be considered as a supplement of the overall Landscape Maintenance contract. All Special Services work is to be performed by supplemental crews. CDD management can bid out these services at their discretion and work is to be completed according to

Rolling Oaks CDD | GMS 2025

this scope, or as CDD Management agrees. In addition, contractors should and are expected to recommend when they believe these services should be carried out in their bid documents.
Additionally, all “Additional Services” will be billed in the month they are performed as a separate line item on that month’s invoice. Additional services costs will not be spread out across the full annual contract.

- Bedding Plants – Annuals (If Applicable)
The nature and purpose of “Flower Beds” is to draw attention to the display. The highest level of
attention should be placed on their on-going care.
Schedule

The most appropriate seasonal annuals will be used. A standard yearly rotation includes but is not limited to: All flower beds on the property will be changed out four (4) times per year during the months of January, April, July, and October. Changes to the amounts of annuals, rotations timing, or date of installation can be made at CDD management discretion.

Contractor recognizes that flower beds are intended to highlight and beautify high profile areas and should be selected for color, profusion, and display.
All newly planted beds will have a minimum of 50% of the plants in bloom at the time of installation and
they shall be 4 ½” individual pots.
Contractor will obtain prior approval of plant selection from the CDD representative 2 weeks before installation.

Installation
Plants are to be installed utilizing a triangular spacing of 9” O.C. between plants.
Annually, prior to the Spring change out, existing soil will be removed to a depth of 6” in all annual beds
and replaced with a clean growing medium composed of 60% peat and 40% fine aged Pine Bark.

All beds will be cleaned, and hand or machine cultivated to a depth of 6” prior to the installation of new plants.
Create a 2” trench where the edge of the bed is adjacent to turf or hardscape.

A granular time-release fertilizer and a granular systemic fungicide will be incorporated into the bedding soil at the time of installation.
All beds should be covered with 1” layer of Pine bark Fines after planting.

Follow-up applications of fertilizer, fungicide and insecticide are provided as needed.

Annuals that require replacement due to over-irrigation or under-irrigation will be replaced immediately by contractor without charge to the CDD.

Rolling Oaks CDD | GMS 2025

Maintenance
Flower beds unique to the property will be reviewed daily or at each service visit for the following: Removal of all litter and debris.
Beds are to remain weed – free at all times.
All declining blooms are to be removed immediately.
Inspect for the presence of insect or disease activity and treat immediately.

Seed heads are to be removed from plants as soon as they appear. “Pinching” of certain varieties weekly is to be a part of the on-going maintenance as well. Frequent “pinching” will result in healthier, more compact plants.
Prolific bloomers such as Salvia require that 10% to 20% of healthy blooms are to be removed weekly. Pre-emergent herbicides are not to be used in annual beds.
Contractor guarantees the survivability and performance of all annual plantings for a period of 90 days. Any plant that fails to perform during this period will be immediately replaced at the contractor’s expense.
Warranty
Any bedding plant that dies due to insect damage or disease will be replaced under warranty. Exclusions to this warranty would be freeze, theft, or vandalism.

- Bed Dressing
Application of designated mulching to community bed spaces.
Schedule
Mulching will be carried out atleast once per year. However in many cases the mulch application will be divided into one heavy application in Spring and one lighter application in the fall. The most desirable months are May and Early November. Mulch will be priced “per yard”. Application will be completed within a two-week time period.
Installation

Prior to application, areas will be prepared by removing all foreign debris and establishing a defined, uniform edge to all bed and tree rings as well as a 1” to 2” deep trench along all hardscape surfaces to include equipment pads, in order to hold the mulch in place. Bed dressing should be installed in weed free beds that have been properly edged and prepared.

Bed Dressing should be installed to maintain a 2” thickness in all bed areas, including tree rings in lawn areas and maintenance strips unless otherwise directed by the CDD representative. Some areas will require more mulch than others. Focal areas are to be prioritized. If at any point the application does not allow enough yards to maintain 2-inch depth across beds, then an additional proposal will be created by the contractor for the additional needed yards.

- Palm Trimming Schedule
Specimen Date Palms such as Phoenix varieties (i.e. Dactylifera, Sylvester, Senegal Date,etc.) in
excess of 15’ will be trimmed at least once per year in May.. All vegetation will be removed from their

Rolling Oaks CDD | GMS 2025

trunk. Any palm nuts and loose or excessive boots will be removed and/or cross cut during this process. Contractor will monitor for disease and recommend treatment if necessary Full Debooting is a separate billable job.
All palms less than 15’ will be trimmed as needed by the detail crew during the regular detail rotation as
outlined in General Services.
All palms in excess 15’ will be trimmed at least once per year in the month of May. Any additional trimmings can be added at the discretion of the board or management and will be done at the same cost and rate as the proposed may trimming. This is why per palm costs is to be included in the fee summary.

Trimming shall include removal of all dead fronds, loose boots and seed stalks.
Trim palms so that the lowest remaining fronds are left at a ten and two o’clock profile or nine and three o’clock at the discretion of management. “Hurricane” cuts are only to be done at the direction of the CDD representative.
When trimming, cut the frond close to the trunk without leaving “stubs”.

It is imperative that the contractor use clean and sanitized tools, sanitizing their tools thoroughly from tree to tree.

EXHIBIT 2 - FEE SUMMARY

Rolling Oaks Community Development District Landscape Fee Summary

Contractor:	Property:

Address:	Address:	4530 Eagles Falls Place
Tampa, FL 33619
Phone:	Phone:
Fax:
Contact:	Contact:
Email:	Email:

JAN	
FEB	
MAR	
APRIL	
MAY	
JUN	
JUL	
AUG	
SEP	
OCT	
NOV	
DEC	
TOTAL	
Turf Maintenance and Detailing (Component A) -
Turf Maintenance/Detailing/Communication/Staffing													

$0.00	
TURF CARE

(Component B)

Bahia/St Augustine/Zoysia													

$0.00	
TREE/SHRUB CARE Includes OTC if Applicable (Component C)
Tree/Shrub Fert/OTC/Drenching													

$0.00	
IRRIGATION MAINT.

(Component D)

Irrigation Inspections													

$0.00	
ANNUAL CHANGES -

(Component E.1)

Per Annual Pricing:	

[Count]			

[Count]			

[Count]			

[Count]			

$0.00	
BED DRESSING - Estimate mulch yds (Component E.2)
[Mulch Type] Per Yard Pricing:					

[Count]						

[Count]		

$0.00	
PALM TRIMMING	2x Per Year
(Component E.3) Per Palm Price: Palm counts:					

[Count]								

$0.00	

TOTAL FEE PER MONTH:	
$0.00	
$0.00	
$0.00	
$0.00	
$0.00	
$0.00	
$0.00	
$0.00	
$0.00	
$0.00	
$0.00	
$0.00	
$0	

Fee Schedule with Extra Services	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	

Fee Schedule Essential Services Only	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	

$0.00

Essential Services
Mowing/Detailing/Irrigation/Fert and Pest

$0.00

Extra Services
Annual Changes, Palm Pruning, Mulch

$0.00

TOTAL

Initials	 	

Please fill in the Contractor information at the top left portion of the page.

General Services - Fill in each month with the dollars to perform this portion of the Scope of Work. Do not use averaged dollar amounts.

Turf Care - Fill in the dollar amount to perform the services each month as outlined in the Scope of Work .

Tree/Shrub Care - Fill in the dollar amount to perform the services each month as outlined in the Scope of Work.

Bedding Plants - Fill in the quantity of plants to be installed each rotation if not already listed, then fill in the dollar amount to purchase and quantity in the months specified in the Scope of Work. Also insert the number of plants installed in each rotation below th in the months they are to be installed.

Bed Dressing - Fill in the quantity of Bed Dressing that is recommended to be installed (if quantity not already listed or Provided) then fill in in the month specified in the Scope of Work. Please include a per yard price. Twice per year in May and Nov.

Palm Trimming - Count and Fill in the quantity of each palm variety that will be pruned if not already listed, then fill in the dollar amount to tri each variety in the months indicated in the Scope of Work. Please insert your numbers in the row that corresponds to the variety of palm that is to be pruned that month.

Irrigation Maintenance - Fill in the dollar amount to perform each services as outlined in the Scope of work. Fill in zone count if known (not

Only fill in white boxes as the teal boxes autopopulate

EXHIBIT 3 – EXTRA SERVICES PRICING SUMMARY

Contractor:		
Material	Description	Price	
Mulch	Price/yard installed for quantities over 100 cubic yards Cocoa Brown
Price/yard installed for quantities under 100 cubic yards Cocoa Brown	$
$	
	Price per 3 cubic foot bag of Mulch Cocoa Brown	$	
Hard Materials	Price per bag for Seminole Chips	$	
	Price per ton for Seminole Chips	$	
	Price per ton for 3”-5” River Jack	$	
Seasonal Color	Annual flower installed prices include bed preparation by removing and disposing of old flowers, hand or mechanically turning the beds and amending soil as necessary.
Bed preparation and installation per 4.5” pot	$

Bed preparation and installation per 1 gallon pot	$

Supply and install 8” to 10” hanging basket	$

Assemble 20” to 36” diameter floral pot with centerpiece plant	$
Sod (St. Augustine)	Turf reparation includes removal and disposal of old material and re-grading affected area prior to installation of new sod.
Square foot price for quantities less than 1,000 square feet	$

Square foot price for quantities between 1,000 and 3,000 square feet	$

Square foot price for quantities between 3,000 and 10,000 square feet	$

Square foot for price quantities greater than 10,000 square feet	$

Irrigation	Irrigation services, which fall outside of the contract, will be provided on a per hour basis. Parts will be provided at list, less a discount. Contractor may be required to provide a copy of purchase invoice.
Irrigation Technician per hour	$

Irrigation Laborer per hour	$

PVC parts	List less 	%

Non PVC parts	List less 	%

General Labor

Arbor Care	Valves, Clocks and any part over $300.00 Foreman per hour
Labor per hour
Production day (8 hour) Truck, Chipper, 3 man crew	List less 	%

$

$

$	
Miscellaneous	Bush hogging per acre @	$	

The per unit cost for installation of various sizes and quantities of plant material is listed below:	

4 inch Groundcover:	
< 50 plants	
$	
	50 - 100 plants	$	
	100 - 250 plants	$	
	> 250 plants	$	
1-gallon Plant Material:	< 50 plants	$	
	50 – 100 plants	$	
	100 – 250 plants	$	
	> 250 plants	$	
3-gallon Plant Material:	< 50 plants	$	
	50 – 100 plants	$	
	100 – 250 plants	$	
	> 250 plants	$	
7-gallon Plant Material:	< 50 plants	$	
	50 – 100 plants	$	
	100 – 250 plants	$	
	> 250 plants	$	
15-gallon Plant Material:	< 25 plants	$	
	25 – 50 plants	$	
	50 – 100 plants	$	
	> 100 plants	$	
30-gallon Plant Material:	< 25 plants	$	

	25 – 50 plants	$	
	> 50 plants	$	
45-gallon Plant Material:	< 25 plants	$	
	25 – 50 plants	$	
	> 50 plants	$	
65-gallon Plant Material:	< 25 plants	$	
	25 – 50 plants	$	
	> 50 plants	$	

EXHIBIT 4 - SERVICE AREA MAP

&	F	

1'0�	�,Jes/ slopr.s �Toti
�irAA�

toirl10\lu

eetA-:	Me-lir.ti
---��U---------- --_-_-_J!_-f !_pl Gq
••••••••••
,, ,teef,1.i �	r\ e,tcr i:f
,-.,,4e,	n?oo g 544

Meter .:tt
2.l 022.O�l	POND
#4

1 '' k,,A,.,;ttAt.,J
Mt)e,

'Roll;�j Oetks Cl>D

Mi-te.r	it	Ztoz.oi.ol

q /1-";1/ t-3
G,.,,i� II e.<s +-
M�ers

!!"#$%& "##

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT

FINANCIAL STATEMENTS
September 30, 2024

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS
September 30, 2024
CONTENTS
PAGE
Independent Auditors’ Report	1-3
Management’s Discussion and Analysis	4-8
Government-wide Financial Statements:
Statement of Net Position	9
Statement of Activities	10
Fund Financial Statements:
Balance Sheet – Governmental Funds	11
Reconciliation of Total Governmental Fund Balances
to Net Position of Governmental Activities	12
Statement of Revenues, Expenditures and Changes in
Fund Balances – Governmental Funds	13
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities	14
Notes to the Financial Statements	15-25
Required Supplementary Information
Statement of Revenues and Expenditures – Budget and Actual – General Fund	26
Notes to Required Supplementary Information	27
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards	28-29
Independent Auditor’s Report on Compliance with the Requirements of Section 218.415, Florida Statutes, Required by Rule 10.556 (10) of the Auditor General
of the State of Florida	30
Auditor’s Management Letter Required by Chapter 10.550, Florida Statutes	31-33

DMHB

DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS
INDEPENDENT AUDITORS’ REPORT

To the Board of Supervisors
Rolling Oaks Community Development District Osceola County, Florida

Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Rolling Oaks Community Development District, Osceola County, Florida (“District”) as of and for the year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2024, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.

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

Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated June 23, 2025, on our consideration of the Rolling Oaks Community Development District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, rules, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.
Report on Other Legal and Regulatory Requirements
We have also issued our report dated June 23, 2025 on our consideration of the District’s compliance with requirements of Section 218.415, Florida Statutes, as required by Rule 10.556(10) of the Auditor General of the State of Florida. The purpose of that report is to provide an opinion based on our examination conducted in accordance with attestation Standards established by the American Institute of Certified Public Accountants.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
June 23, 2025

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
September 30, 2024

Our discussion and analysis of Rolling Oaks Community Development District, Osceola County, Florida (“District”) financial performance provides an overview of the District's financial activities for the fiscal year ended September 30, 2024. Please read it in conjunction with the District's Independent Auditor's Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.
FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $1,178,187.

The change in the District's total net position in comparison with the prior fiscal year was
$1,108,065, an increase. The key components of the District's net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2024, the District's governmental funds reported combined ending fund balances of $5,059,353. A portion of fund balance is restricted for debt service and future capital repairs and replacement, nonspendable prepaid items, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.
OVERVIEW OF FINANCIAL STATEMENTS

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

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

The statement of net position presents information on all the District's assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
September 30, 2024

The government-wide financial statements include all governmental activities that are principally supported by special assessment revenues. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance and operations.
Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.
Governmental Funds

Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District's near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government- wide financial statements. By doing so, readers may better understand the long-term impact of the District's near-term financing decisions.

Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.
The District maintains three individual governmental funds for external reporting. Information is presented in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund and capital projects fund. All funds are major funds. The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.
Notes to the Financial Statements

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

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
September 30, 2024

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

	2024		2023	
Current assets	$  5,071,788		$ 4,641,156	
Capital assets	30,858,320		30,858,320	
Total assets	35,930,108		35,499,476	
Current liabilities	1,477,765		1,455,745	
Long-term liabilities	33,274,156		33,973,609	
Total liabilities	34,751,921		35,429,354	
Net position
Net invested in capital assets	(3,060,836)		(3,705,289)	
Restricted for debt service	3,981,915		3,676,967	
Restricted for capital projects	10,519		9,985	
Unrestricted	246,589		88,459	
Total net position	$  1,178,187		$	70,122	
The District's net position increased during the most recent fiscal year. The majority of the change represents the degree to which program revenues exceeded ongoing cost of operations.
Key elements of the District's change in net position are reflected in the following table:
Change in Net Position

	2024		2023	
Program revenues	$	3,593,554		$ 2,751,661	
General revenues		229,123 			186,379 	
Total revenues		3,822,677 			2,938,040 	
Expenses				
General government	115,842		101,027	
Physical environment	618,650		548,794	
Interest on long-term debt	1,980,120		1,936,842	
Cost of issuance	-		335,450	
Total expenses		2,714,612 			2,922,113 	
Change in net position	1,108,065		15,927	
Net position - beginning of period		70,122 			54,195 	
Net position - end of year	$	1,178,187		$	70,122	

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
September 30, 2024

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2024 was $2,714,612, which consisted of interest on long-term debt and costs associated with constructed and maintaining certain capital improvements. The costs of the District’s activities were funded by special assessments and developer contributions.
GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2024.

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

Capital Assets

At September 30, 2024, the District had $30,858,320 invested in construction in process. Construction in process has not completed as of September 30, 2024 and therefore is not depreciated to date. Once projects are complete, items will transfer to depreciable assets. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt
At September 30, 2024, the District had $33,919,156 in Bonds outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the accompanying notes to the financial statements.
ECONOMIC FACTORS, NEXT YEAR'S BUDGET AND OTHER INFORMATION

For the fiscal year 2025, the District anticipates that the cost of general operations will remain fairly constant. In connection with the District's future infrastructure maintenance and replacement plan, the District Board has included in the budget, an estimate of those anticipated future costs and has assigned a portion of current available resources for that purpose.

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
September 30, 2024

CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT

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

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
STATEMENT OF NET POSITION
September 30, 2024

	GOVERNMENTAL
	ACTIVITIES		
ASSETS		
Cash and cash equivalents	$	371,002	
Assessments receivable	5,491	
Due from developer	1,513	
Prepaid items	25,406	
Restricted assets:
Investments	
4,651,205	
Assessments receivable	17,171	
Capital assets:
Non-depreciable	30,858,320

TOTAL ASSETS

Accounts payable and accrued expenses	$	12,435	
Accrued interest payable	820,330	
Bonds payable, due within one year	645,000	
Bonds payable, due in more than one year	33,274,156	
TOTAL LIABILITIES	34,751,921	

LIABILITIES

NET POSITION

$	35,930,108

Net investment in capital assets	(3,060,836)	
Restricted for:
Debt service	
3,981,915	
Capital projects	10,519	
Unrestricted	246,589	
TOTAL NET POSITION	$	1,178,187	

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
STATEMENT OF ACTIVITIES
Year Ended September 30, 2024

	Program Revenues	

Net (Expense) Revenues and Changes in Net
	Position	

	Charges for		Operating		Governmental	
Functions/Programs		Expenses		Services		Contributions		Activities	
Governmental activities									
General government		$	115,842		$	-		$	56,570		$	(59,272)	
Physical environment		618,650		3,536,984		-		2,918,334	
Interest on long-term debt			1,980,120 			-				-				(1,980,120)	
Total governmental activities	$	2,714,612	$  3,536,984	$	56,570	878,942	

General revenues:
Investment earnings	221,899	
Miscellaneous income	7,224	
Total general revenues	229,123	
Change in net position	1,108,065	

Net position - October 1, 2023		70,122 
Net position - September 30, 2024	$	1,178,187

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
BALANCE SHEET – GOVERNMENTAL FUNDS
September 30, 2024

ASSETS

MAJOR FUNDS

	GENERAL	  DEBT SERVICE

CAPITAL
	PROJECTS	

TOTAL GOVERNMENTAL
	FUNDS	

Cash and cash equivalents	$	371,002	$	-	$	-	$	371,002	
Assessments receivable	5,491	-	-	5,491	
Due from other funds	-		144,388		-		144,388	
Due from developer	1,513		-		-		1,513	
Prepaid items	25,406		-		-		25,406	
Restricted assets:								
Investments	-		4,640,686		10,519		4,651,205	
Assessments receivable	-		17,171		-		17,171	
TOTAL ASSETS	$	403,412		$ 4,802,245		$	10,519		$	5,216,176	
LIABILITIES AND FUND BALANCES

LIABILITIES
Accounts payable and accrued expenses	$	12,435	$	-	$	-	$	12,435	
Due to other funds	144,388	-	-	144,388	
TOTAL LIABILITIES	156,823		-		-		156,823	

FUND BALANCES
Nonspendable: Prepaid items	

25,406	

-	

-	

25,406	
Restricted for:					
Debt service		-		4,802,245			-			4,802,245	
Capital projects		-		-			10,519			10,519	
Unassigned		221,183		-			-			221,183	
TOTAL FUND BALANCES		246,589		4,802,245			10,519			5,059,353	
TOTAL LIABILITIES AND											
FUND BALANCES	$	403,412		$ 4,802,245		$	10,519		$	5,216,176	

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES
September 30, 2024

Total Governmental Fund Balances in the Balance Sheet	$	5,059,353

Amount reported for governmental activities in the Statement of Net Assets are different because:
Capital asset used in governmental activities are not financial resources and therefore are not reported in the governmental funds:
Governmental capital assets	30,858,320
Certain liabilities are not due and payable in the current period and therefore are not reported in the governmental funds:

Accrued interest payable	(820,330)	
Original issue discount	45,844	
Governmental bonds payable		(33,965,000)	
Net Position of Governmental Activities	 $	1,178,187 

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS
Year Ended September 30, 2024

	MAJOR FUNDS			TOTAL	
				DEBT		CAPITAL	GOVERNMENTAL	
		GENERAL			SERVICE	 	PROJECTS			FUNDS		
REVENUES
Developer contributions	
$	
56,570	
$	
-	
$	
-	
$	
56,570	
Special assessments		828,828		2,708,156		-		3,536,984	
Miscellaneous revenue		7,224		-		-		7,224	
Investment earnings		-		221,364		535		221,899	
TOTAL REVENUES		892,622 		  2,929,520  	535 			3,822,677 	
EXPENDITURES
General government		
115,842		
-		
-		
115,842	
Physical environment Debt
Principal		618,650

-		-

645,000		-

-		618,650

645,000	
Interest expense		-		1,993,060		-		1,993,060	
TOTAL EXPENDITURES		734,492			2,638,060			-			3,372,552	
EXCESS REVENUES OVER (UNDER) EXPENDITURES		
158,130		
291,460		
535		
450,125	
FUND BALANCE
Beginning of year		
88,459		
4,510,785		
9,984		
4,609,228	
End of year	 $  246,589 	 $ 4,802,245 	$	10,519	 $	5,059,353 	

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

Net Change in Fund Balances - Total Governmental Funds	$	450,125

Amount reported for governmental activities in the Statement of Activities are different because:
Repayment of long-term liabilities are reported as expenditures in the governmental fund financial statements, but such repayments reduce liabilities in the Statement of Net Position and are eliminated in the Statement of Activities:
Payments on long-term debt	645,000
Certain items reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported expenditures in the governmental funds:
Provision for amortization of bond discount		(547) Change in accrued interest payable	13,487

Change in Net Position of Governmental Activities	$ 1,108,065

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE A- NATURE OF ORGANIZATION AND REPORTING ENTITY
Rolling Oaks Community Development District ("District”) was created on December 19, 2014 by Osceola County, Florida Ordinance No. 2014-173 pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.
The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.
The District is governed by the Board of Supervisors ("Board"), which is composed of five members. All of the Board members are affiliated with the Developer. The Supervisors are elected on an at large basis by the landowners within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes.
The Board has the responsibility for:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing Improvements.
The financial statements were prepared in accordance with Governmental Accounting Standards Board ("GASB") Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District Board of Supervisors is considered to be financially accountable, and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.
NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements. The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Government-Wide and Fund Financial Statements (continued)
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment. Operating-type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other Items not included among program revenues are reported instead as general revenues.
Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.
Governmental fund financial statements are reported using the economic financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period.
Expenditures are recorded when a liability is incurred, as under accrual accounting. Assessments
Assessments are non-ad valorem assessments on benefited lands within the District. Assessments are levied to pay for the operations and maintenance of the District. The fiscal year for which annual assessments are levied begins on October 1 with discounts available for payments through February 28 and become delinquent on April 1. The District's annual assessments for operations are billed and collected by the County Tax Collector. The amounts remitted to the District are net of applicable discounts or fees and include interest on monies held from the day of collection to the day of distribution.
Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government.

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus, Basis of Accounting and Financial Statement Presentation (continued)
The District reports the following major governmental funds:
General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.
When both restricted and unrestricted resources are available for use, it is the government's policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.
Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest of long-term debt.
Capital Projects Fund
The capital projects fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure with the District.
Assets, Liabilities and Net Position or Equity
Restricted Assets
These assets represent cash and investments set aside pursuant to contractual restrictions. Deposits and Investments
The District's cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).
The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section 218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:
The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Assets, Liabilities and Net Position or Equity (continued)
Deposits and Investments (continued)
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.
Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured.
The District records all interest revenue related to investment activities in the respective funds and reports investments at fair value.
Inventories and Prepaid Items
Inventories of governmental funds are recorded as expenditures when consumed rather than when purchased.
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.
Capital Assets
Capital assets, which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government- wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.
In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Equity (continued)

Unearned Revenue/Deferred Revenue

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

Deferred Outflows/Inflows of Resources

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

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Assets, Liabilities and Net Position or Equity (continued)
Deferred Outflows/Inflows of Resources

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The District has only one item, deferred revenue, which qualifies for reporting in this category.

Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.
Committed fund balance - Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.
Assigned fund balance - Includes spendable fund balance amounts that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board can assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year's appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.
The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.
Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

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

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year end.

The District follows these procedures in establishing the budgetary data reflected in the financial statements.

Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain public comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriation for annually budgeted funds lapse at the end of the year.
NOTE D – DEPOSITS AND INVESTMENTS
Deposits
The District's cash balances, including certificates of deposit, were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE D – DEPOSITS AND INVESTMENTS (CONTINUED)
Investments
The District’s investments were held as follows at September 30, 2024:
Investment	Fair Value	Credit Risk		Maturities Fidelity Investments Money Market			Weighted average of the

Funds - Government Portfolio

 $	4,651,205 

S&P AAAm	fund portfolio: 21 days

Total Investments	$	4,651,205
Custodial credit risk - For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the District will not be able to recover the value of the investments or collateral securities that are in the possession of an outside party. The District has no formal policy for custodial risk. The investments listed in the schedule above are not evidenced by securities that exist in physical or book entry form.
Credit risk - For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.
Concentration risk - The District places no limit on the amount the District may invest in any one issuer.
Interest rate risk - The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.
Fair Value Measurement - When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.
These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE E – INTERFUND RECEIVABLES AND PAYABLES
Interfund receivables and payables for the fiscal year ended September 30, 2024 were as follows:

 Fund		  Receivable 		Payable		
General	$	-	$	144,388	
Debt service		144,388 		-		
Total	 $	144,388 	 $	144,388 	
The outstanding balances between the funds result primarily from the time lag between the dates that transactions are recorded in the accounting system and payments between funds are made. In the case of the District, the balances between the general fund and debt service fund relate to amounts from the general fund not yet transferred to the debt service fund.
NOTE F - CAPITAL ASSETS
Capital asset activity for the fiscal year ended September 30, 2024 was as follows:

Governmental activities:
Capital assets, not being depreciated: Construction in process
Total capital assets, not being

Balance
10/01/2023	Increases	Decreases

$30,858,320	$	-	$	-

Balance 09/30/2024

$ 30,858,320

depreciated	30,858,320	-	-	30,858,320
Governmental activities capital

assets - net

$30,858,320	$	-	$	-

$30,858,320

The District Capital Improvement Project (“CIP”) is being built in phases. A portion of the project costs was expected to be financed with the proceeds from the issuance of Bonds with the remainder to be funded by the Developer and conveyed to the District. The infrastructure will include roadways, potable water and wastewater systems, and land improvements. Upon completion, certain infrastructure is to be conveyed to others for ownership and maintenance.
NOTE G – LONG-TERM LIABILITIES
$15,6400,000 Special Assessment Bonds, Series 2016 - On December 15, 2016, the District issued
$15,640,000 in Special Assessment Bonds, Series 2016. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. The Bonds are payable November 2047. The Bonds bear interest ranging from 4.5% to 6.0% payable semi-annually on the first day of each May and November. Principal is due serially each November 1, commencing November 2018.

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE G – LONG-TERM LIABILITIES (CONTINUED)
$13,160,000 Special Assessment Bonds, Series 2018 (2018 Project) - On November 8, 2018, the District issued $13,160,000 in Special Assessment Bonds, Series 2018 (2018 Project). The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. The Bonds are payable November 2049. The Bonds bear interest ranging from 4.375% to 5. 5% payable semi-annually on the first day of each May and November. Principal is due serially each November 1, commencing November 2020.
$7,635,000 Special Assessment Bonds, Series 2022 (2022 Assessment Area) - On November 22, 2022, the District issued $7,635,000 in Special Assessment Bonds, Series 2022 (2022 Assessment Area). The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. The Bonds are payable May 2053. The Bonds bear interest ranging from 5.625% to 6.5% payable semi-annually on the first day of each May and November. Principal is due serially each May 1, commencing May 2024.
The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The requirements have been met for the fiscal year ended September 30, 2024.
The following is a summary of activity in the long-term debt of the District for the year ended September 30, 2024:

	Balance
10/01/2023		
Additions	
Deletions	Balance
09/30/2024	Due Within
One Year	
Special Assessments Bonds, Series 2016	
$ 14,430,000	
$	
-	
$ 300,000	
$14,130,000	
$ 320,000	
Special Assessments Bonds, Series 2018	
12,545,000		
-	
255,000	
12,290,000	
230,000	
Special Assessments Bonds,							
Series 2022		7,635,000  	-	 	90,000  	7,545,000  	95,000 	
	34,610,000	-	645,000	33,965,000	645,000	
Unamortized bond discount	(46,391)	-	(547)	(45,844)	-	
	$ 34,563,609	$	-	$ 644,453	$33,919,156	$ 645,000	

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE G – LONG-TERM LIABILITIES (CONTINUED)
The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2024 are as follows:

  September 30, 		Principal			Interest			Total		
2025	$	645,000	$  1,958,969	$	2,603,969	
2026	655,000	1,925,534	2,580,534	
2027	685,000	1,891,034	2,576,034	
2028	725,000	1,854,725	2,579,725	
2029	750,000	1,816,738	2,566,738	
2030-2034	4,475,000	8,378,209	12,853,209	
2035-2039	5,915,000	6,898,053	12,813,053	
2040-2044	7,890,000	4,913,450	12,803,450	
2045-2049	9,375,000	2,266,350	11,641,350	
2050-2053		2,850,000 		361,800 		3,211,800 	
	 $ 33,965,000 	 $ 32,264,862 	 $  66,229,862 	

NOTE H – DEVELOPER TRANSACTIONS
The Developer has agreed to fund the general operations of the District. In connection with that agreement, Developer contributions to the general fund were $56,570, which includes a receivable of $1,513 as of September 30, 2024.
The Developer owns a portion of land within the District; therefore, assessment revenues in the debt service funds include the assessments levied on those lots owned by the Developer.
NOTE I - MANAGEMENT COMPANY
The District has contracted with a management company to perform services which include financial and accounting advisory services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.
NOTE J - RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; natural disasters; and environmental remediation. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. Settled claims from these risks have not exceeded commercial insurance coverage over the past three years.
NOTE K – CONCENTRATION
The Districts activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District operations.

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
STATEMENT OF REVENUES AND EXPENDITURES BUDGET AND ACTUAL – GENERAL FUND
Year Ended September 30, 2024

	VARIANCE	
	WITH FINAL	
	BUDGET	
	POSITIVE	
REVENUES	  * BUDGET 			ACTUAL			  (NEGATIVE)		
Developer contributions	$	-		$	56,570		$	56,570	
Special assessments	813,132		828,828		15,696	
Miscellaneous revenue	-		7,224		7,224	
TOTAL REVENUES	813,132		892,622		79,490	

EXPENDITURES
Current
General government	131,480		115,842		15,638	
Physical environment	681,652		618,650		63,002	
TOTAL EXPENDITURES	813,132		734,492		78,640	
EXCESS OF REVENUES OVER (UNDER) EXPENDITURES	

$	-		

158,130		

$	158,130	
FUND BALANCES
Beginning of year			

88,459			
End of year			$	246,589			

* Original and final budget.

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

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

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors, Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2024.

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

DMHB

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

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

To the Board of Supervisors
Rolling Oaks Community Development District Osceola County, Florida
We have audited in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to the financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Rolling Oaks Community Development District, as of September 30, 2024 and for the year ended September 30, 2024, which collectively comprise Rolling Oaks Community Development District’s basic financial statements and have issued our report thereon dated June 23, 2025.
Report on Internal Control Over Financial Reporting
In planning and performing our audit, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control over financial reporting.

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

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

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

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

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

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
June 23, 2025

- 29 -

DMHB

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

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

To the Board of Supervisors
Rolling Oaks Community Development District Osceola County, Florida

We have examined Rolling Oaks Community Development District, Osceola County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2024. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.
We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.
In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2024.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Rolling Oaks Community Development District, Osceola County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

DiBartolomeo, McBee Hartley & Barnes, P.A. Fort Pierce, Florida
June 23, 2025

DMHB

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

Management Letter

To the Board of Supervisors
Rolling Oaks Community Development District Osceola County, Florida

Report on the Financial Statements
We have audited the financial statements of the Rolling Oaks Community Development District (“District”) as of and for the fiscal year ended September 30, 2024, and have issued our report thereon dated June 23, 2025.
Auditors’ Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Auditor General.
Other Reporting Requirements
We have issued our Independent Auditors' Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards and Independent Accountants' Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those report, which are dated June 23, 2025, should be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings or recommendations made in the preceding annual audit report.
Official Title and Legal Authority
Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. The information required is disclosed in the notes to the financial statements.

Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific condition(s) met. In connection with our audit, we determined that the District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.
Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the District. It is management’s responsibility to monitor the District’s financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.
Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.
Property Assessed Clean Energy (PACE) Programs
As required by Section 10.554(1)(i)6.a., Rules of the Auditor General, the District did not authorize a PACE program pursuant to Section 163.081 or Section 163.082, Florida Statutes, did not operate within the District’s geographical boundaries during the fiscal year under audit.
Specific Information
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, the Rolling Oaks Community Development District reported:
The total number of district employees compensated in the last pay period of the District’s fiscal year as 5.
The total number of independent contractors to whom nonemployee compensation was paid in the last month of the district’s fiscal year as 22.
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency as $5,400.
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency as $734,492.
The District does not have any construction projects with a total cost of at least
$65,000 that are scheduled to begin on or after October 1 of the fiscal year being reported.
The District did not amend its final adopted budget under Section 189.016(6), Florida Statutes.

As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)7, Rules of the Auditor General, the Rolling Oaks Community Development District reported:
The rate or rates of non-ad valorem special assessments imposed by the District range from $319 to $2,394 per residential unit.
The total amount of special assessments collected by or on behalf of the District as
$3,509,254.
The total amount of outstanding bonds issued by the District as $33,965,000.
Additional Matters
Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not have any such findings.
Purpose of this Letter
Our management letter is intended solely for the information and use of Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
June 23, 2025

!!"#$%& "###

!!"#$%& "

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

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

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting at least seven days in advance, as specified in Section 190.007(1), 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 with 7 days notice per 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:	 
Rolling Oaks Community Development District

District Manager:		Date:	 Print Name:	 
Rolling Oaks Community Development District

!!"#$%& "

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

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

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting at least seven days in advance, as specified in Section 190.007(1), 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 with 7 days notice per 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:	 
Rolling Oaks Community Development District

District Manager:		Date:	 Print Name:	 
Rolling Oaks Community Development District

!!"#$%& "#

!!"#$%& "

!!"#$%& i

Rolling Oaks
Community Development District

Summary of Check Register

June 14, 2025 to July 8, 2025

Fund	Date	Check No.'s	Amount

General Fund		
	6/17/25	693-695		$	64,070.93	
	6/19/25	696-697		$	28,409.03	
	6/26/25	698		$	2,005.00	
	7/2/25	699-700		$	1,945.27	
			Total:	$	96,430.23	

Total Amount	$	96,430.23

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/10/25	PAGE	1
*** CHECK DATES 06/14/2025 - 07/08/2025 ***	ROLLING OAKS GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/17/25 00001	3/31/25 157	202503 320-53800-49000	*	1,039.00
INSTALL & FIX SIGNS
GOVERNMENTAL MANAGEMENT SERVICES-CF	1,039.00 000693
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/17/25 00046	4/22/25 INV/2025 202504 320-53800-46202	*	59,679.25 GUARD SHACK ARTIFICIAL
MCMASTER LANDSCAPE, LLC	59,679.25 000694
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/17/25 00019	6/01/25 PSI17269 202506 320-53800-47000	*	2,152.32 POND MAINT MID/ORL-JUN25
6/01/25 PSI17272 202506 320-53800-47000	*	1,200.36 POND MAINTENANCE 4-JUN25
SOLITUDE LAKE MANAGEMENT LLC DBA	3,352.68 000695
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/25 00001	6/01/25 160	202506 320-53800-34000	*	1,950.00
FIELD MANAGEMENT-JUN25
6/01/25 161	202506 310-51300-34000	*	3,541.67
MANAGEMENT FEES-JUN25
6/01/25 161	202506 310-51300-35200	*	65.08
WEBSITE ADMIN-JUN25
6/01/25 161	202506 310-51300-35100	*	109.42
INFORMATION TECH-JUN25
6/01/25 161	202506 310-51300-31300	*	700.00
DISSEMINATION SVCS-JUN25
6/01/25 161	202506 310-51300-51000	*	.15
OFFICE SUPPLIES-JUN25
6/01/25 161	202506 310-51300-42000	*	51.04
POSTAGE-JUN25
GOVERNMENTAL MANAGEMENT SERVICES-CF	6,417.36 000696
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/25 00038	6/01/25 931519	202506 320-53800-46200	*	21,991.67
LANDSCAPE MAINT-JUN25
YELLOWSTONE LANDSCAPE-SOUTHEAST LLC	21,991.67 000697
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/26/25 00003	6/20/25 26728	202505 310-51300-31500	*	2,005.00
GENERAL COUNSEL-MAY25
STRALEY ROBIN VERICKER	2,005.00 000698
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/02/25 00035	7/01/25 9077741	202507 310-51300-42000	*	1,156.93
DATA CONVERSION/MAILING
ACTION MAIL SERVICES	1,156.93 000699
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/02/25 00023	6/25/25 AEF0E159 202506 310-51300-48000	*	75.14
NOT OF PUB HEAR/BOS MEET
6/26/25 2025-386 202506 310-51300-48000	*	713.20
NOT OF BOS MEETING 6/26
OSCEOLA NEWS GAZETTE	788.34 000700
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	96,430.23 ROAK ROLLING OAKS	BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/10/25	PAGE	2
*** CHECK DATES 06/14/2025 - 07/08/2025 ***	ROLLING OAKS 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	#

TOTAL FOR REGISTER	96,430.23

ROAK ROLLING OAKS	BOH

!!"#$%& ii

Rolling Oaks
Community Development District

Unaudited Financial Reporting
June 30, 2025

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Series 2016 Debt Service	

5	
	Series 2018 Debt Service	

6	
	Series 2022 Debt Service	

7	
	Series 2016 Capital Projects	

8	
	Series 2018 Capital Projects	

9	
	Series 2022 Capital Projects	

10-11	
	Month to Month	

12	
	Assessment Receipt Schedule	

13	
	Long Term Debt Schedule	

14	
	Series 2016 Construction Schedule	

15	
	Series 2018 Construction Schedule	

16	
	Series 2022 Construction Schedule	

Rolling Oaks
Community Development District Combined Balance Sheet
June 30, 2025

	General		Debt Service	Capital Projects		Totals	
	Fund		Fund		Fund	Governmental Funds	
Assets:									
Operating Account - Suntrust	$	439,696	$	-	$	-	$	439,696	
Due from General Fund	$	-	$	120,993	$	-	$	120,993	
Investments									
Series 2016									
Reserve	$	-	$	563,832	$	-	$	563,832	
Revenue	$	-	$	1,092,906	$	-	$	1,092,906	
Principal	$	-	$	259	$	-	$	259	
Interest	$	-	$	97	$	-	$	97	
Sinking Fund	$	-	$	298	$	-	$	298	
Prepayment	$	-	$	30,880	$	-	$	30,880	
Construction	$	-	$	-	$	579,961	$	579,961	
Series 2018									
Reserve	$	-	$	909,467	$	-	$	909,467	
Revenue	$	-	$	783,040	$	-	$	783,040	
Interest	$	-	$	78	$	-	$	78	
Principal	$	-	$	557	$	-	$	557	
Prepayment	$	-	$	545	$	-	$	545	
Sinking Fund	$	-	$	213	$	-	$	213	
Construction	$	-	$	-	$	2,660	$	2,660	
Series 2022									
Reserve	$	-	$	582,332	$	-	$	582,332	
Revenue	$	-	$	192,791	$	-	$	192,791	
Interest	$	-	$	58	$	-	$	58	
Sinking Fund	$	-	$	24	$	-	$	24	
Construction	$	-	$	-	$	1,255	$	1,255	
Total Assets	$	439,696	$	4,278,371	$	583,875	$	5,301,942	
Liabilities:									
Accounts Payable	$	1,561	$	-	$	-	$	1,561	
Due to Debt Service	$	120,993	$	-	$	-	$	120,993	
Total Liabilities	$	122,553	$	-	$	-	$	122,553	

Fund Balances:									
Unassigned	$	317,142	$	-	$	-	$	317,142	
Assigned for Debt Service 2016	$	-	$	1,755,446	$	-	$	1,755,446	
Assigned for Debt Service 2018	$	-	$	1,747,719	$	-	$	1,747,719	
Assigned for Debt Service 2022	$	-	$	775,205	$	-	$	775,205	
Assigned for Capital Projects 2016	$	-	$	-	$	579,961	$	579,961	
Assigned for Capital Projects 2018	$	-	$	-	$	2,660	$	2,660	
Assigned for Capital Projects 2022	$	-	$	-	$	1,255	$	1,255	
Total Fund Balances	$	317,142	$	4,278,371	$	583,875	$	5,179,389	
									
Total Liabilities & Fund Balance	$	439,696	$	4,278,371	$	583,875	$	5,301,942	

Rolling Oaks
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2025

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

Revenues					
Assessments	$	647,505	$	647,505	$	656,608	$	9,103	
Assessments - Direct	$	165,627	$	165,627	$	124,220	$	(41,407)	
Developer Contributions	$	201,431	$	-	$	-	$	-	
Total Revenues	$	1,014,562	$	813,131	$	780,828	$	(32,304)	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	9,000	$	4,800	$	4,200	
FICA Expense	$	918	$	689	$	367	$	321	
Engineering	$	10,000	$	7,500	$	156	$	7,344	
Attorney	$	15,000	$	11,250	$	9,578	$	1,673	
Arbitrage	$	1,350	$	1,350	$	1,350	$	-	
Dissemination	$	8,400	$	6,300	$	6,300	$	-	
Assessment Administration	$	10,500	$	10,500	$	10,500	$	-	
Annual Audit	$	3,450	$	-	$	-	$	-	
Trustee Fees	$	11,041	$	7,000	$	7,000	$	-	
Management Fees	$	42,500	$	31,875	$	31,875	$	-	
Information Technology	$	1,313	$	985	$	985	$	-	
Website Maintenance	$	781	$	586	$	586	$	-	
Telephone	$	100	$	75	$	-	$	75	
Postage	$	800	$	600	$	494	$	106	
Insurance	$	7,839	$	7,839	$	7,624	$	215	
Printing & Binding	$	800	$	600	$	6	$	594	
Legal Advertising	$	2,000	$	1,500	$	1,093	$	407	
Other Current Charges	$	2,000	$	1,500	$	413	$	1,087	
Office Supplies	$	130	$	98	$	1	$	96	
Property Appraiser Fee	$	350	$	316	$	316	$	-	
Property Taxes	$	80	$	60	$	7	$	53	
Meeting Room	$	1,701	$	1,276	$	478	$	798	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	133,228	$	101,073	$	84,104	$	16,969	

Rolling Oaks
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2025

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

Operations and Maintenance Expenses					
Field Operations					
Field Management	$	-	$	-	$	17,550	$	(17,550)	
Property Insurance	$	13,603	$	13,603	$	7,282	$	6,321	
Electric	$	16,614	$	12,461	$	7,752	$	4,709	
Streetlights	$	229,217	$	171,913	$	122,035	$	49,878	
Utility-Water and Sewer	$	172,192	$	129,144	$	115,591	$	13,554	
Landscape Maintenance	$	263,900	$	197,925	$	197,925	$	(0)	
Landscape Enhancements	$	50,000	$	50,000	$	61,734	$	(11,734)	
Landscape Irrigation	$	10,000	$	7,500	$	1,868	$	5,632	
Mulch	$	59,000	$	59,000	$	48,800	$	10,200	
Lake Maintenance	$	46,807	$	35,106	$	35,438	$	(332)	
Pressure Washing	$	10,000	$	7,500	$	2,486	$	5,014	
Contingency	$	10,000	$	7,500	$	7,710	$	(210)	
Total Operations and Maintenance:	$	881,334	$	691,651	$	626,171	$	65,481	
					
Total Expenditures	$	1,014,562	$	792,724	$	710,274	$	82,450	
					
Excess Revenues (Expenditures)	$	(0)		$	70,553		
					
Fund Balance - Beginning	$	-		$	246,589		
					
Fund Balance - Ending	$	(0)		$	317,142		

Rolling Oaks
Community Development District Debt Service Fund - Series 2016
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2025

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

Revenues		
Assessments - Tax Roll	$	1,120,501	$	1,120,501	$	1,136,256	$	15,755	
Interest	$	50,000	$	50,000	$	66,941	$	16,941	
Total Revenues	$	1,170,501	$	1,170,501	$	1,203,197	$	32,695	

Expenditures:					
Interest - 11/01	$	415,934	$	415,934	$	415,206	$	728	
Principal - 11/01	$	290,000	$	290,000	$	290,000	$	-	
Interest - 05/01	$	408,322	$	408,322	$	406,700	$	1,622	
Total Expenditures	$	1,114,256	$	1,114,256	$	1,111,906	$	2,350	

Other Financing Sources/(Uses)					
Transfer In/Out	$	-	$	-	$	(571,954)	$	(571,954)	
Total Other Financing Sources (Uses)	$	-	$	-	$	(571,954)	$	(571,954)	
					
Excess Revenues (Expenditures)	$	56,245		$	(480,663)		
					
Fund Balance - Beginning	$	1,081,453		$	2,236,109		
					
Fund Balance - Ending	$	1,137,698		$	1,755,446		

Rolling Oaks
Community Development District Debt Service Fund - Series 2018
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2025

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

Revenues		
Assessments	$	897,697	$	897,697	$	910,320	$	12,622	
Interest	$	20,000	$	20,000	$	51,937	$	31,937	
Total Revenues	$	917,697	$	917,697	$	962,256	$	44,559	

Expenditures:					
Interest - 11/01	$	329,056	$	329,056	$	331,619	$	(2,563)	
Principal - 11/01	$	230,000	$	230,000	$	230,000	$	-	
Interest - 05/01	$	323,450	$	323,450	$	326,013	$	(2,563)	
Total Expenditures	$	882,506	$	882,506	$	887,631	$	(5,126)	
					
Excess Revenues (Expenditures)	$	35,191		$	74,625		
					
Fund Balance - Beginning	$	750,615		$	1,673,094		
					
Fund Balance - Ending	$	785,806		$	1,747,719		

Rolling Oaks
Community Development District Debt Service Fund - Series 2022
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2025

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

Revenues		
Assessments - Direct	$	576,163	$	576,163	$	432,121	$	(144,042)	
Interest	$	10,000	$	10,000	$	24,473	$	14,473	
Total Revenues	$	586,163	$	586,163	$	456,594	$	(129,569)	

Expenditures:					
Interest - 11/01	$	239,716	$	239,716	$	239,716	$	-	
Principal - 05/01	$	95,000	$	95,000	$	95,000	$	-	
Interest - 05/01	$	239,716	$	239,716	$	239,716	$	-	
Total Expenditures	$	574,431	$	574,431	$	574,431	$	-	
					
Excess Revenues (Expenditures)	$	11,732		$	(117,837)		
					
Fund Balance - Beginning	$	309,245		$	893,043		
					
Fund Balance - Ending	$	320,977		$	775,205		

Rolling Oaks
Community Development District Capital Projects Fund - Series 2016
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2025

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

Revenues

Interest	

$	

-	$	

-	$	1,275	

$	1,275	
Total Revenues	$	-	$	-	$	1,275	$	1,275	

Expenditures:

Capital Outlay	

$	

-	$	

-	$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	

Other Financing Sources/(Uses)					
Transfer In/Out	$	-	$	-	$	571,954	$	571,954	
Total Other Financing Sources (Uses)	$	-	$	-	$	571,954	$	571,954	
					
Excess Revenues (Expenditures)	$	-	$	573,229		
					
Fund Balance - Beginning	$	-	$	6,732		
					
Fund Balance - Ending	$	-	$	579,961		

Rolling Oaks
Community Development District Capital Projects Fund - Series 2018
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2025

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

Revenues

Interest	

$	

-	$	

-	$	87	

$	

87	
Total Revenues	$	-	$	-	$	87	$	87	

Expenditures:

Capital Outlay	

$	

-	$	

-	$	-	

$	

-	
Total Expenditures	$	-	$	-	$	-	$	-	

Other Financing Sources/(Uses)						
Transfer In/Out	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
						
Excess Revenues (Expenditures)	$	-	$	87			
						
Fund Balance - Beginning	$	-	$	2,573			
						
Fund Balance - Ending	$	-	$	2,660			

Rolling Oaks
Community Development District Capital Projects Fund - Series 2022
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2025

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

Revenues

Interest	

$	

-	$	

-	$	41	

$	

41	
Total Revenues	$	-	$	-	$	41	$	41	

Expenditures:

Capital Outlay - Construction	

$	

-	$	

-	$	-	

$	

-	
Total Expenditures	$	-	$	-	$	-	$	-	
						
Excess Revenues (Expenditures)	$	-	$	41			
						
Fund Balance - Beginning	$	-	$	1,214			
						
Fund Balance - Ending	$	-	$	1,255			

Rolling Oaks
Community Development District Month to Month

	Oct		Nov		Dec		Jan		Feb		Mar		Apr		May		Jun	Jul	Aug	Sep		Total	

Revenues																								
Assessments - On Roll	$	-	$	56,369	$	393,291	$	14,040	$	16,568	$	109,993	$	12,991	$	14,538	$	38,818	$	-	$	-	$	-	$	656,608	
Assessments - Direct	$	-	$	-	$	-	$	82,813	$	-	$	-	$	41,407	$	-	$	-	$	-	$	-	$	-	$	124,220	
Developer Contributions	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Total Revenues	$	-	$	56,369	$	393,291	$	96,853	$	16,568	$	109,993	$	54,398	$	14,538	$	38,818	$	-	$	-	$	-	$	780,828	

Expenditures:																								
General & Administrative:																								
Supervisor Fees	$	2,000	$	-	$	-	$	-	$	-	$	1,000	$	1,000	$	800	$	-	$	-	$	-	$	-	$	4,800	
FICA Expense	$	153	$	-	$	-	$	-	$	-	$	77	$	77	$	61	$	-	$	-	$	-	$	-	$	367	
Engineering	$	-	$	100	$	56	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	156	
Attorney	$	1,373	$	1,098	$	61	$	668	$	641	$	2,553	$	1,180	$	2,005	$	-	$	-	$	-	$	-	$	9,578	
Arbitrage	$	-	$	1,350	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,350	
Dissemination	$	700	$	700	$	700	$	700	$	700	$	700	$	700	$	700	$	700	$	-	$	-	$	-	$	6,300	
Assessment Administration	$	10,500	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-		$	-	$	-	$	10,500	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Trustee Fees	$	7,000	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	7,000	
Management Fees	$	3,542	$	3,542	$	3,542	$	3,542	$	3,542	$	3,542	$	3,542	$	3,542	$	3,542	$	-	$	-	$	-	$	31,875	
Information Technology	$	109	$	109	$	109	$	109	$	109	$	109	$	109	$	109	$	109	$	-	$	-	$	-	$	985	
Website Maintenance	$	65	$	65	$	65	$	65	$	65	$	65	$	65	$	65	$	65	$	-	$	-	$	-	$	586	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Postage	$	50	$	2	$	49	$	27	$	82	$	114	$	72	$	46	$	51	$	-	$	-	$	-	$	494	
Insurance	$	7,624	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	7,624	
Printing & Binding	$	-	$	-	$	0	$	-	$	-	$	6	$	-	$	-	$	-	$	-	$	-	$	-	$	6	
Legal Advertising	$	304	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	788	$	-	$	-	$	-	$	1,093	
Other Current Charges	$	41	$	41	$	41	$	41	$	59	$	44	$	44	$	59	$	44	$	-	$	-	$	-	$	413	
Office Supplies	$	0	$	0	$	0	$	0	$	0	$	0	$	0	$	0	$	0	$	-	$	-	$	-	$	1	
Property Appraiser Fee	$	-	$	-	$	-	$	316	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	316	
Property Taxes	$	-	$	7	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	7	
Meeting Room	$	-	$	142	$	135	$	-	$	-	$	-	$	200	$	-	$	-	$	-	$	-	$	-	$	478	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	175	
Total General & Administrative:	$	33,637	$	7,156	$	4,759	$	5,468	$	5,198	$	8,209	$	6,990	$	7,387	$	5,300	$	-	$	-	$	-	$	84,104	

Rolling Oaks
Community Development District Month to Month

	Oct	Nov	Dec		Jan	Feb	Mar		Apr	May	Jun	Jul	Aug	Sep		Total	

Operations and Maintenance Expenses																		
Field Operations																		
Field Management	$	1,950  $	1,950  $	1,950	$	1,950  $	1,950  $	1,950	$	1,950  $	1,950  $	1,950  $	-	$	-	$	-	$	17,550	
Property Insurance	$	7,282  $	-  $	-	$	-  $	-  $	-	$	-  $	-  $	-  $	-	$	-	$	-	$	7,282	
Utility - Electric	$	639  $	684  $	974	$	909  $	921  $	749	$	899  $	914  $	1,063  $	-	$	-	$	-	$	7,752	
Streetlights	$	13,616  $	13,616  $	13,616	$	9,838  $	15,652  $	14,211	$	14,240  $	13,623  $	13,623  $	-	$	-	$	-	$	122,035	
Utility - Water & Sewer	$	15,636  $	12,353  $	8,386	$	18,113  $	11,420  $	12,168	$	12,917  $	11,785  $	12,812  $	-	$	-	$	-	$	115,591	
Landscape Maintenance	$	21,992  $	21,992  $	21,992	$	21,992  $	21,992  $	21,992	$	21,992  $	21,992  $	21,992  $	-	$	-	$	-	$	197,925	
Landscape Enhancements	$	-  $	2,055  $	-	$	-  $	-  $	-	$	59,679  $	-  $	-  $	-	$	-	$	-	$	61,734	
Landscape Irrigation	$	-  $	-  $	-	$	-  $	-  $	-	$	1,096  $	-  $	772  $	-	$	-	$	-	$	1,868	
Mulch	$	-  $	-  $	-	$	48,800  $	-  $	-	$	-  $	-  $	-  $	-	$	-	$	-	$	48,800	
Lake Maintenance	$	5,329  $	3,353  $	3,353	$	4,664  $	3,353  $	3,353	$	5,329  $	3,353  $	3,353  $	-	$	-	$	-	$	35,438	
Pressure Washing	$	-  $	-  $	-	$	-  $	-  $	2,486	$	-  $	-  $	-  $	-	$	-	$	-	$	2,486	
Contingency	$	2,071  $	-  $	3,006	$	920  $	280  $	1,039	$	394  $	-  $	-  $	-	$	-	$	-	$	7,710	
Total Operations and Maintenance Expenses	$	68,515  $	56,003  $	53,276	$	107,185  $	55,567  $	57,947	$	118,496  $	53,617  $	55,565  $	-	$	-	$	-	$	626,171	
																		
Total Expenditures	$	102,152  $	63,159  $	58,035	$	112,653  $	60,765  $	66,157	$	125,486  $	61,004  $	60,864  $	-	$	-	$	-	$	710,274	
																		
Excess Revenues (Expenditures)	$	(102,152)  $	(6,790)  $	335,256	$	(15,800)  $	(44,198)  $	43,837	$	(71,088)  $	(46,466)  $	(22,046)  $	-	$	-	$	-	$	70,553	

Rolling Oaks CDD
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2025

ON ROLL ASSESSMENTS

Gross Assessments	$	688,833.60	$	1,192,022.76	$	954,997.44	$	2,835,853.80	
Net Assessments	$	647,503.58	$	1,120,501.39	$	897,697.59	$	2,665,702.57	

24.29%	42.03%	33.68%	100.00%

Date	
Distribution	
Gross Amount	
Discount/Penalty	
Commission	
Interest	
Net Receipts	
General Fund	Series 2016 Debt Service	Series 2018 Debt Service	
Total	

11/15/24	
ACH	
$17,047.97	
($750.43)	
($325.95)	
$0.00	
$15,971.59	
$3,879.52	
$6,713.50	
$5,378.57	
$15,971.59	
11/21/24	ACH	$229,690.23	($9,187.55)	($4,410.05)	$0.00	$216,092.63	$52,489.26	$90,832.37	$72,771.00	$216,092.63	
12/10/24	ACH	$1,636,534.67	($65,461.00)	($31,421.48)	$0.00	$1,539,652.19	$373,984.07	$647,177.39	$518,490.73	$1,539,652.19	
12/19/24	ACH	$84,266.03	($3,158.38)	($1,622.16)	$0.00	$79,485.49	$19,307.16	$33,410.93	$26,767.40	$79,485.49	
01/07/25	ACH	$10,625.81	($275.61)	($207.00)	$0.00	$10,143.20	$2,463.80	$4,263.59	$3,415.81	$10,143.20	
01/07/25	ACH	$48,391.69	($1,451.73)	($938.79)	$0.00	$46,001.17	$11,173.76	$19,336.13	$15,491.28	$46,001.17	
01/28/25	ACH	$0.00	$0.00	$0.00	$1,655.21	$1,655.21	$402.05	$695.75	$557.41	$1,655.21	
02/10/25	ACH	$70,246.36	($1,459.26)	($1,375.75)	$0.00	$67,411.35	$16,374.33	$28,335.69	$22,701.33	$67,411.35	
02/10/25	ACH	$812.29	$0.00	($16.24)	$0.00	$796.05	$193.36	$334.61	$268.08	$796.05	
03/11/25	ACH	$466,768.72	($4,697.40)	($9,241.43)	$0.00	$452,829.89	$109,993.13	$190,342.51	$152,494.25	$452,829.89	
04/08/25	ACH	$45,359.67	$0.00	($907.20)	$0.00	$44,452.47	$10,797.58	$18,685.15	$14,969.74	$44,452.47	
04/08/25	ACH	$8,406.84	$0.00	($168.13)	$0.00	$8,238.71	$2,001.20	$3,463.06	$2,774.45	$8,238.71	
04/30/25	ACH	$0.00	$0.00	$0.00	$792.91	$792.91	$192.60	$333.29	$267.02	$792.91	
05/12/25	ACH	$55,348.98	$0.00	($1,106.98)	$0.00	$54,242.00	$13,175.47	$22,800.08	$18,266.45	$54,242.00	
05/12/25	ACH	$5,722.04	$0.00	($114.44)	$0.00	$5,607.60	$1,362.09	$2,357.10	$1,888.41	$5,607.60	
06/09/25	ACH	$57,264.00	$0.00	($1,145.28)	$0.00	$56,118.72	$13,631.33	$23,588.94	$18,898.45	$56,118.72	
06/16/25	ACH	$105,808.55	$0.00	($2,116.17)	$0.00	$103,692.38	$25,187.06	$43,586.05	$34,919.27	$103,692.38	
	TOTAL	$	2,842,293.85	$	(86,441.36)	$	(55,117.05)	$	2,448.12	$ 2,703,183.56	$	656,607.77	$	1,136,256.14	$	910,319.65	$	2,703,183.56	

101%	Net Percent Collected
0 Bal. Remaining to Collect

DIRECT BILL ASSESSMENTS
Rolling Oaks Splendid, LLC 2025-01		
Net Assessments	
$	741,787.61	
$	165,626.50	
$  576,161.11	
Date
Received	Due
Date	Check
Number	Net
Assessed	Amount
Received	General
Fund	Debt Service
Series 2022	Amt Received
General Fund	Amt Received
Debt Svc Series 2022	
1/24/25	12/1/24	Wire	$370,893.81	$370,893.81	$82,813.25	$288,080.56	$82,813.25	$288,080.56	
4/16/25	2/1/25	Wire	$185,446.90	$185,446.90	$41,406.63	$144,040.28	$41,406.63	$144,040.28	
	5/1/25		$185,446.90		$41,406.63	$144,040.28			
			$	741,787.61	$	556,340.71	$	165,626.51	$  576,161.12	$	124,219.88	$	432,120.84	

Rolling Oaks
Community Development District LONG TERM DEBT REPORT

SERIES 2016, SPECIAL ASSESSMENT BONDS	

INTEREST RATES:	
4.500%, 5.250%, 5.875%, 6.000%	
MATURITY DATE:	11/1/2047	
RESERVE FUND DEFINITION	50% of MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$559,725	
RESERVE FUND BALANCE	$563,832	
BONDS OUTSTANDING - 12/15/16	$15,640,000	
LESS: PRINCIPAL PAYMENT 11/1/18	($220,000)	
LESS: PRINCIPAL PAYMENT 11/1/19	($230,000)	
LESS: PRINCIPAL PAYMENT 11/1/20	($240,000)	
LESS: PRINCIPAL PAYMENT 11/1/21	($255,000)	
LESS: PRINCIPAL PAYMENT 11/1/22	($265,000)	
LESS: PRINCIPAL PAYMENT 11/1/23	($275,000)	
LESS: SPECIAL CALL 11/1/23	($25,000)	
LESS: PRINCIPAL PAYMENT 11/1/24	($290,000)	
CURRENT BONDS OUTSTANDING	$13,840,000	

SERIES 2018, SPECIAL ASSESSMENT BONDS	

INTEREST RATES:	
4.375%, 4.875%, 5.375%, 5.500%	
MATURITY DATE:	11/1/2049	
RESERVE FUND DEFINITION	MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$899,831	
RESERVE FUND BALANCE	$909,467	
BONDS OUTSTANDING - 11/8/18	$13,160,000	
LESS: PRINCIPAL PAYMENT 11/1/20	($195,000)	
LESS: PRINCIPAL PAYMENT 11/1/21	($205,000)	
LESS: PRINCIPAL PAYMENT 11/1/22	($215,000)	
LESS: PRINCIPAL PAYMENT 11/1/23	($225,000)	
LESS: SPECIAL CALL 8/1/24	($30,000)	
LESS: PRINCIPAL PAYMENT 11/1/24	($230,000)	
CURRENT BONDS OUTSTANDING	$12,060,000	

SERIES 2022, SPECIAL ASSESSMENT BONDS	

INTEREST RATES:	5.7%, 6.3%, 6.55%
MATURITY DATE:	5/1/2053
RESERVE FUND DEFINITION	MAXIMUM ANNUAL DEBT SERVICE RESERVE FUND REQUIREMENT		$576,163
RESERVE FUND BALANCE	$582,332

BONDS OUTSTANDING - 11/22/22	$7,635,000
LESS: PRINCIPAL PAYMENT 5/1/24	($90,000)
LESS: PRINCIPAL PAYMENT 5/1/25	($95,000)	
CURRENT BONDS OUTSTANDING	$7,450,000	

Rolling Oaks
Community Development District Special Assessment Bonds, Series 2016
Date	Requisition #	Contractor	Description	Requisitions Fiscal Year 2025

	TOTAL	$	-	

Fiscal Year 2025			
10/1/24	Interest	$	27.93	
11/1/24	Interest	$	27.30	
12/1/24	Interest	$	25.46	
1/1/25	Interest	$	25.67	
2/1/25	Interest	$	24.80	
3/1/25	Interest	$	22.39	
4/1/25	Interest	$	24.68	
5/1/25	Interest	$	23.98	
6/1/25	Interest	$	1,072.62	
	TOTAL	$	1,274.83	
	Acquisition/Construction Fund at 09/30/2024 Interest Earned and Transfer In thru 06/30/25 Requisitions Paid thru 06/30/25	
$	6,732.28
$	1,274.83
$	-	

Remaining Acquisition/Construction Fund	 $	8,007.11 

Rolling Oaks
Community Development District Special Assessment Bonds, Series 2018
Date	Requisition #	Contractor	Description	Requisitions Fiscal Year 2025

	TOTAL		$	-	

Fiscal Year 2025				
10/1/24	Interest		$	10.67	
11/1/24	Interest		$	10.43	
12/1/24	Interest		$	9.73	
1/1/25	Interest		$	9.81	
2/1/25	Interest		$	9.48	
3/1/25	Interest		$	8.56	
4/1/25	Interest		$	9.43	
5/1/25	Interest		$	9.16	
6/1/25	Interest		$	9.43	
	TOTAL		$	86.70	
		Acquisition/Construction Fund at 09/30/24 Interest Earned and Transfer In thru 06/30/25 Requisitions Paid thru 06/30/25	
$	2,573.01
$	86.70
$	-	

Remaining Acquisition/Construction Fund	 $	2,659.71 

Rolling Oaks Community Development District
Special Assessment Bonds, Series 2022

Date	Requisition #	Contractor	Description	Requisitions	
Fiscal Year 2025					
		TOTAL		$	-	

Fiscal Year 2025					
10/1/24		Interest		$	5.04	
11/1/24		Interest		$	4.92	
12/1/24		Interest		$	4.59	
1/1/25		Interest		$	4.63	
2/1/25		Interest		$	4.47	
3/1/25		Interest		$	4.04	
4/1/25		Interest		$	4.45	
5/1/25		Interest		$	4.32	
6/1/25		Interest		$	4.45	
		TOTAL		$	40.91	

Acquisition/Construction Fund at 09/30/2024 Interest Earned and Transfer In thru 06/30/25 Requisitions Paid thru 06/30/25

Remaining Acquisition/Construction Fund

$	1,214.05
$	40.91
$	-

 $	1,254.96 

!!"#$%& iii

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2016
(Acquisition and Construction)

The undersigned, a Responsible Officer of the Rolling Oaks Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture between the District and Regions Bank, as trustee (the "Trustee"), dated as of November I, 2016, as supplemented by that certain First Supplemental Trust Indenture dated as of November 1, 2016 (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 5
Identify Acquisition Agreement, if applicable;
Name of Payee pursuant to Acquisition Agreement: Rolling Oaks Splendid LLC
Amount Payable: $581,956.58
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments): Construction of Facilities
Fund or Account and subaccount, if any, from which disbursement

to be made:
Series 2016 Acquisition
Construction Fund.
The undersigned hereby certifies that:

& Construction Account of the Acquisition and

I.	obligations in the stated amount set forth above have been incurred by the District;
each disbursement set forth above is a proper charge against the Series 2016 Acquisition and Construction Account;
each disbursement set forth above was incurred in connection with the acquisition and/or construction of the Project; and
each disbursement represents a Cost of the Project which has not previously been paid.

The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.
The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such ce1tificate entitled to retain.

Originals of the invoice(s) from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested are on file with the District.

'7-	09·

2c>-z..S

r

ROLLING OAKS COMMUNITY DEVELOPMENT DISTRICT

CONSULTING ENGINEER'S APPROVAL
The undersigned Consulting Engineer hereby certifies that this disbursement is for the Cost of the Project and is consistent with: (i) the Acquisition Agreement; and (ii) the report of the Consulting Engineer, as such report shall have been amended or modified.

CDPRequisition Backup

Contractor
Draw	7 JEM Equipment Corp	$379,040.59	
Draw	a JEM Equipment Corp	$ 89,816.31	
Draw	9 JEM Equipment Corp	$195,784.33	
	Total Paid for Construction of Facilities	$664,641.23	
	Amount to be drawn	$ 581,956.58	

\1/\Vtt

APPLICATION AND CERTIRCATION FOR PAYMENT	AM DOCUMENTG70:t	PAGEONEO"	......

TO  OWNER.Rollins ()au SpJtDdfd, I.LC
713:5CR.Sl2
'R.eurlion..Fl..33896

l'l!OMCONTRAC-JOR:
JP.MF......,...m,p.
p_Q.Box 2419
Wimer Park.,FL 32790

PROJECT; :Rollin,:o.b-l'hue:SA	AJ'PUCA110NNO.	7

PEJUODTO:	O;;tobcrJJ.2017
VIAENGINEER: Due Schmia:Encinasrin&.Jnc.
12301 Lako1JndcthillM.,Stt.24l
Omndo.FL32121	PROfflCI"NOS:	11-01
CONTkACT DATE;.	:l/2/l017

DiatnlMltiOftto:

§

OWNER AllCIIITECT CONTRACTOR

\0\�\)ft	sA

CONTRACTOR'S APPLICATION FOR PAYMENT
Appli;doltit!IIM9fbr,.,,.	,.»._.Wow.ia-..Mllltheec..cnct.
C.........Slo-.Alt\u.c-t:07VJ,U.rtadlc4.

2. Nd	,.°"""'

I. OIUOINAJ.CONIV.CrSUM
Onion
l.  COKTRACTSUMTODATE{Ull.-1�2)
,4. TOrALCOMl'l..lnE>• SJoa.ED TO
DA1E  {QIIDnlftOoa.0703)
.5. RETAJHAGE-:

·---"';;1\ln'ir­

·-�--~"

s'--?i,;;;Sii�

lk•dalfgtN,d.Ccalnclnrarliftos..  1o... bmofdsCoidnc:a:N's'a:un,,Wp.
infDmtiel5--'W.Ct.wncenre,hyA.AJ!Plk:.liaa:fm.	,.	Wllom
�-	._	Caalr.t�IW.alCAOUbllntMapaidby
&ec.crac-:bWCftfbtwliicJ,,-.iouo..tlQta:-fbr�	mul
,.._..:NICICivalhadia,0-..adlhllcwn.1.payma,t,,.._lad.h.,._-, 
OlNTIACTOK:Jl!MEQUIJ'MENTCOU.

✓/ o/i, fl, .-
Bye		O-:_-

ll/M7_.

--�"'oec-,.... wwa:M.t.W	$
··--
Totll.�{LiauSa+Jl.m

	:Z:,,,{>26.90 

S_.-.-..d.,...a,i--10llcftn;-diis.

-,e

My c.c.n...doa expftE

Florido

Conlyot; <hi&• : \:.•,

·-�==:�....

�	dw	N--.i-2ffi•
:;:""'f?r-;:;--,1 

Toi.19Cd-lo£0703)
6. TOTALEMNEDLESSJlfJAINAGE
(Lina'4:C-U..JT-1)
'T. LESS PltE'\o10US CPJlTlflCA.TE1FOR
l'AYMl!Nf{UMtShmprior�)
I. WRIU=NT"PAYMENJ'DU£
9. BALAMCE.TOl'DflSII.JNa.tJDINOREI'AINAGE (Liri,t:3'"8LIM6)

$	�026.W
s	J..ffl.24l..l2

t 3'&

s	UU.1011

ENGINEER'S CERTIFICATE FOR PXVMEAT
1a�-�-..Ccanct.�bucd-•-IIDJ...,.l(...  -4a.a.a.

:::>-

-,rilill&,._appliclaoa_disEqi_.etttiha:1D.. 0-..-tll.cWO..batof 'In &paz"sta-Wp.�Mdw.fll.Wldli•�•wlble.l.   tlt....,,.ofbWodt�-�dlilMc...nctlloc:nnwnb.-41b.� U...W.tapaJ'IQCllll"o!tbeAMOUNI'CEllTIFIED.
.AMOUNTCERtmm 	s

�

,3
f

			(A_,,cq,,foN,ronif..-.t�IIIjfm.ft-de--,,q,pW.itlital.U./prnM
�---O.	,,..s..tilrot-clttt..,J•�-·•-t«1
EN<DNEE1: DAVRSCRMlffEHOINP.F.lllNO.INC.	�
Br.	Do>c	
.,	-�o.-
TtJllll---A'fliaM..-	$19.1.4.:5	0.S	$77,..\4..2..t.s		
TOrALS	Sl914S.OS	S7l,.142.U	nbemi&:asbW	. -O..AMOONrCER:ralEDitJll)'llllsaalyto1hs
�---1-cm.1-.JIIIYIDlllf-.d.�of,..,.	,.wilhool"
,....•...,np11.rdle<>wMl'•�--1-eo.tra.t..	

NE['CHANQE!S -'"'-�	S17,DD2..40		

'f'

�--•�MO�-�-------·•-	�-.....�OF�n•�M.W.~·-�·  . --	-
11s......,   ....y. ......ofthh;._.._..,.........cmnplllledAIA.DocumelltDtl1·c.tlllcaanelll>ocUIMnhA111hNtldly-......t.Jcwi....

·,p-.:i.

,,-­

Q

�-

..!, ii'iiii

i

,�

�

il

i I i i i i i
§ a i I I i �

i

s

··1

�

•

!�
.I!
•

-lh i i

;i	lI i�f

I

i:ii=:i

=i=t=ii
a	=	=

I
I
--,_
I
,

•

I ii1iiii

3

i

i

·IJ
i

i ! i i i i i

'

�

a

�

I	i ' I

i ;

0 5

�

i I i I I i i

=	I

=I
i
�

•

I	�	I

I

j

•

I

i

l.,lili

t1 11, 1 1.

< 11

I

I �

'

I	i.1;
'iI .�I
' �
',1I!
!..'

I

ii
II I

I

�I

I

�II

�-

II

I
ft
11 I
�i
j
! i
I

0:

I

!i
"
�•

�

'

I

'	•	. '
I	•  I'
'

�
1·
3
.• !

i,	•

�
!

I

11	�
i	!
I
I

I

•

' ij
j

�.
Hi'
fi

,U

/H

!u
1-��1
/!�I
I
�I
}I
111
!u
n
I
!

I	'I'

!	I
'I.
i

s
i
.i.
i

a
i

�
a�
1.
!l
l
!

l1
'!

U$
i I
lfp
H.!i

;	I
i
l 1	�>
I
0:
�u
•i
�
, �

:i
I

.

g ! '
I
;
'

l

Rolling Oaks Splendid, LLC

JEMOOl	JEM Equipment corp

DATE	INVOICE NO	DESCRIPTION	INVOICE AMOUNT	DEDUCTION	BALANCE	
11-30-17 5423
12-01-17 5425	RO/inst 6' sewer le
RO SF/10 loads dir	16875.00
1045.00	.00
.00
.00
.00	16875.00
1045.00
25J0.00
379040.59	
11-29-17 5426	RO/clean trash fro11	2510.00			
10-31-17 10/31/17 SA	RO SF SA/pay app #	421156.21			
DATE	INUMBER
CHECK	12-22-17	CHECK	17841 TOTAL>	441586.21	.00	399470.59	

PLEASE DETACH AND RETAIN FOR YOUR RECORDS

DATE	INVOICE NO	DESCRIPTION	INVOICE AMOUNT	DEDUCTION	BALANCE	
11-30-17 5423
12-01-17 5425	RO/inst 6' sewer le
RO SF/10 loads dir	16875.00
1045.00	.00
.00
.00
.00	16875.00
1045.00
2510.00
379040.59	
11-29-17 5426	RO/clean trash frorh	2510.00			
10-31-17 10/31/17 SA	RO SF SA/pay app #	421156.21			
DATE	INUMBER
CHECK	12-22-17 CHECK	17841 TOTAL>	441586.21	.00	399470.59	

Rolling Oaks Splendid, LLC

JEMOOl	JEM Equipment corp

PLEASE DETACH AND RETAIN FOR YOUR RECORDS

II - ¢:,-x: r '.; ... :  :;.,.-t.  ;  •

y-�
".'
{�

I IIE fAvl 01 HUS DOCUMENT HAS A COLORED BACKGROUND ON WHITE PAf'tR

�..

Rolling Oaks Splendid, LLC
One Town Center Road
Suile 600
Boca Raton, FL 33486
(561)961-1000

Bank of America

n

Jt
,U

DATE
December 22, 2017

CHECK NO.
1784

AMOUNT
*$399,470.59

Pay:*********Three hundred ninety-nine thousand four hundred seventy dollars
*****..*****************•*************•**************••••••	and 59 cents

l

PARTIAL RELEASE OF LIEN

STATE OF FLORIDA

COUNTY 0� ORANGE
SUBCONTRACTOR/VENDOR NAME    JE-M-E�qui�pm-en-t C-or�p.	
The undersigned, in consideratior. for a partial payment ot the sum of s 379,040.59  , receipt of which is  hereby acknowledged, to the extent of this partial payment only,·- for the stated arr.ount, does waive,  release, and relinquish its  right to claim a lien or liens

for work perlormed or materials furnished through the 31st   da)' of 20Jl. on the following described property:

t-  ; , !O!J  .�1.!'  J$-, -•  IL Ji
Pt:a.::H·•	-�
.i-:�-_,_.S. (r-14-	, .. , i:
r:P,-urmee, F. ,,.-,11

_O�ct�oc:bc:ec.r	_

provided, however, tha� this release shall no: prejudice ot in any way require the undersigned to relinq'Jish its  right to claim a lien or liens upor. the above described property to the extent of any and all  amounts remaining or hereafter becominq due for  labor or service performed or materials fut"nished, over and above the amount of the partial payment hereby acknowledged or for labor oz:: services performed or macerials furnished subsequent to the date indicated in this release ..  This Partial. Release of Lien is given pursuant to Section 713.20(3) of the Construction Lien Law.

Si�d, sealed,·•"¥ delivered this �	dayof  January
,�/	z..,,.!,,�
Lienor	7 
The  foregoing  instrun1ent  was  acknowledged  before  me  chis  5th	day of	January
, 2018 ,  by	James E. Meyer	He/she (who ls personal!y known to me)/(who
has produced 	as	identification) and ldid) / !did notI take an .oath.

My Commission Expires:	NO�g4A AT  LARGE
Jamie I Mmer
Typed or Printed Name of Notary Public
This Instrument Prepared By:

JAMIE L MILLER
} Coinmlsslon # FF 240695
Elcjlireo•t	26, 2019
IMiMtiw.,.,,.. .,..�.

APPLICATION AND CERTIACATION FOR PAYMENT	AU DOCUMENTG70l	--"'	.....

TO OWNER1tollinaOats Splendid, LLC
713SCRS32
RellDion,.FL 33896

.PROJECT: .RoJlingOW-PhucSA	APPLJCATIONNC>.	I

PERJODTO;	Novembe:r30.20l7

Distnbution to;:

FROM CONTRACTOR::
JEM.Bquipm.ClltO.,.
P-0.fkJi(.2-U!>
Winter hrk, fl..3.1190

YIAENOINEl!Rc IloveS<hmitt-Inc.
12301 LabUndedullK,SC..241
Or1Mdo,.FL32fll	PllOJECTNOS:	17-01
COMIRACTDA"re	UZll017

�	\\\;,D

111-s-tt

CONTRACTOR'S APPLICATION FOR PAYMENT
�i.-....fbr,.,.._r.»	lNlow.t.�wiftdte:Ca.ine:r,.
ColidneliaS--.A1Al>oe9maltG?OJ,is.	.._

L ORIOJNALCOtmlACTSUM
2. Nttcha1•bJ"O-C-Onlln
l. CON'fRACT SUl(T01)Are {UMc 1 ccl)
-4. TOT.ALCOMPLEJEDI: ST'OREDTO

S	3,100,ll'J.07
s ---	17,oti-40
S:	�7171U7.47
s

1-•dcnipid�Cfflifltt--tolb9.. of... �t.-Jc4&c;.
.	_.andWk:!lbe:Woil:-.bydlkAppliado&&P.,,._.._i,­
�ia......._ftla._C�noc-s_tutd-	�pud.by
-t..C....fbrWedcfc,fwhidt,.......c.ec.akP.,_at-isau:4.-4

�nic:aildhmdlcO-.,...  llm_,,..,-,-ntlMWll�i&aowdae.
CONlllA-CTOK:JEMEQUitMENTCOlP.

	Am.tt 

..

·.""· ""::..-.f:--,

OAtt  (eotu.i Ooa0703)
5. B.P.TAINA<E:
.	!!J_%ofCompJeWWc:d:&Maarial

"-

Tollllia c.r-Iot0'70l)
f. "TOTAL EAQll!DLES3 RETAJ.NAOE
(Lino 4 I.ca LiNJTotal)

TOUll---••(Una ,-a+ s•c.­

$	_m_OOf.◄9

S	30$,"6,49
s	pis1ffl.d

<t

By.
,_
s.t..ai.a.	w,_,-mi,

Notuy�
MyC-,,,.........

......

Olk: l!!!'.!!..._
c-,.at ()raqt"
4fl	..,	Dloanbot"20l7	�

ENGINEER'S CERI IFICXTE FOR PXVMENt
ln._._wfcbllilc...tsadO.--....too.,. 	�--••-­
�1beapp)�.._lia,--caft..to-.,_0-.4-t.6sbNtof._

Iii»�':.� l	�

�

7. U!SS PREVIOUS CEltTIFICA.TE!FOR.
PAYMfNT'(Line-f"-piar-Ccrlilca)
t. CURIUiNTPAYMBNTDUS.

�

J. BAU.MC£ TO PINISH,lNCLlJDfNG JUITAIN.AG�
(Line l leu I.all:6)

atc.oww,..._.._.	.Nlicl ...Wwlb.ptvp-.1•iailan4.

S	...,.of'.. W«ki••_... .,_Conact�-,;.t11,ec.tractar
·$	Clltided1Dpaya.-oflkAMOUNfCHRTll'IED.	•
s
AMOl.ltn"cmmD!D...........s		

-

•--'--	..WO--	
Sl9,14:5.M-	
$'12,Ul..6S		
TU-duMcaldl.				
l"OrAlS	SH14S.OS	..-n-1-4,2.65	11dt.C�laMt...,..W.. TiisAMOUNTCER'Illll!DiJpaJ1blcciaJyto1k
c.........s....1--.,.,.	a-.-otp.ymcataRwidi.t
JN:jll4io,11J91Y"datlll«thaO-.,wCc,idnew  .lilno.tnd:.	
NEI'CHANOE$1wn-..Orm	S17_D01.4t		

(AIMdl..,,,._,_ff_�dlJlo,Jr- •-..,,,a.,,.lalUel al1�MIMr
�--CBM�onSltemlw..-ed,,,lf#d,.�wUk�-ard/ffltl.)

.....	.....

�	DAVH.SCHMITTJ!llGINl!WNG,lNC.	�
By.

JrM.-..e,r.,_.N'PUCJlftO!t#GGltTl'ICAJIDN�,.,.,...,_.,._Ulff'Ol•lllllre••-	ltlE#M!IIICM-,m;,n:(;IMCMJKO,,flSlll'WYOIIK.wf;,.111.K,  ,...DC_DN.
Usen ,nay obb1n vdtltlN efthh docunlenl:byN411......acom,._.. AJA Doc:umllfll1Mlt1�Ctltfflcdon ofDocll.Mftt"a�,,.,,.h �

fl'\
,,

-'it:)

"'

�?

-
c
·•..,.�.

i-i

:i	J

l

i

i � s

ij  I �

!

i

. I	iI =	�

�

I a

a� I i i

;
i

- t

I ! !

�

C

a!e
�
11

}
-ilh a

:.
;

�

(
a

t i f� �·
�ti ;i

!

�

•

11=;;1�

If

t	a

i

·H
·H

i�!igl  �i�il

i
�.,
�

u •3

�

< i!

2

I

;

j J

l.I,,. J

J JJJ l � I

I ':

j
I

•

§
ai

i	a

II

i•�!��i l'l;

i•

•

•

I =a=1�i��1·

I

i

i i i

SI ; «=	{a

�

K	I

I : -I

: =

i

�f-i
j,
f!	n 
i
I
i	•!
. I

�

l

;

I

�
0

�

I

i

I
I

.I

n

�

i

11

I

•

·1
I
I
I
i
I 	

I

5

I	•i HJ
i•	;I

I

i

�

I

�

�-	l

1!11
n�J

•t	•
!p1	�•

�	�u,� �	'u

Rolling Oaks Splendid, LLC

JEM00l	JEM Equipment corp

DATE	INVOICE NO	DESCRIPTION	INVOICE AMOUNT	DEDUCTION	BALANCE	
11-30-17 11/30/17 SA	RO SF SA/pay app #I	99795.90	.00	89816.31	
CHECK
DATE	1-05-18	INUMBER
CHECK	18761	TOTAL>	99795.90	.00	89816.31	

PLEASE DETACH AND RETAIN FOR YOUR RECORDS

Bank or America

DATE

CHECK NO.

January 5, 2018	1876
Pay:*********Eighty-nine thousand eight hundred sixteen dollars and 31 cents

AMOUNT
.$89,816.31

JEM Equipment corp
PO Box 2489
Winter Park, FL 32790

DATE	INVOICE NO	DESCRIPTION	INVOICE AMOUNT	DEDUCTION	BALANCE	
11-30-17 11/30/17 SA	RO SF SA/pay app #,p	99795.90	.00	89816.31	
CHECK DATE	1-05-18	INUMBER
CHECK	18761	TOTAL>	99795.90	.00	89816.31	

Rolling Oaks Splmdid, LLC

JEM00l	JEM Equipment corp

PLEASE DETACH AND RETAIN FOR YOUR RECORDS

PARTIAL RELEASE OF LIEN

STI\TE OF FLORID/\ COUNTY OF' OSCEOLI\
SUBCONTRI\CTOR/VENDOR NI\ME 	JEM Equipment Corp.	

The undersigned,	in  consideration  for  a  partial  payment  of	the	sum of	$ 89 816.31
receipt of which is	hereby acknowledged,	to the extent of this partJal payment only, for.· the	stated amount,  does  waive,  release,  and relinquish  its	right  to c:laim a  lien or liens
tor  work  performed  or  materials  furnished  through  the	_-3Qjh_ day	of	Nov.euOOJwbwBOJtc	_
20_1L on the  following described property:

F1:,J I itt:; D;;,b; .��p11�·1Jj;J,  !,LC
?H]t< W,  J1 lti  Si:cn::un Memo!'i�11  !·lW{
l'\1::;:c-,i1nml:;'e1  VL _-,47i:]7
f,,; ii 11H:1 naJ;r- PII SA

1

provided	ho.wever,	that	this	release  shall  not  prejudice	or  in  any way	require	the
undersigned to relinquish its  right to claim a lien or liens upon the  above described property to the extent of any and all amounts remaining or hereafter becoming due for labor or service performed or materials furnished, over and above the amount of the partial payment hereby acknowledged or for labor or services performed or materials furnished subsequent to the date indicated in this release.  This Partial Release of Lien is given pursuant to section 713,20(3) of the Construction Lien Law.

Sir•�.and  delivered

this	10th	day of

_,,J,,,an'"u"'a""ry.,	 , 2ojj),

Lienor	��	�

The foregoing instrument
, 2 o 18., by	,lames E Meyer

was acknowledged  before me  this  J()Jh day	of	J"'a,.,n,,,.u,,.aryLL	­
He/she  (who is  personally  known to  me)/ (who

has	produced 	 as  identification)  and (did)/ (did  not)

NOTARYPUBLI SA'. OF FLORIO/\ I\T  LARGE

take an oath,

My Commission Expires:

This Instrument
Prepared By:

Jamie L Miller	
Typed or Printed Name of Notary Public

APPLICATION AND CERTIFICATION FOR PAYMENT	AIA DOCUMENT G701	J>"-GE:ONE OF	'"""'

§

TO OWN.ER Rollin,O::aks Splendid. LL<:"
71135CR5JZ
Rcwrion. fl, 33196

PROJECT· Rolling0.b-Ph:m5A	APPLICATION NO	•

Distribut,on to:
WNER
RCHITECT

FROM CONTRACTOR:
JEM Equipment Corp
P.O. Bo." 2419
Wintcrhrl,,, PL 32790

VIA ENGINEER; Oin-e Schmirt E"(inuring. me
lllOl Lake l}nckrhiURd..Stt,1"41
Orlando. FL 32121

PERIOOTO

PROJECT NOS: CONTRACT DATE:

D«-ember Jl.2O17

17-0l

�'2017

.  ONTRACTOR

CONTRACTOR'S APPLICATION FOR PAYMENT
Applnlion i&......fwpe_ymcllf. u:llk:twn btkM-. on-;.,,...,jlh llwCDfll1¥t'.
Con1inv•ion.Skd. AJA Oonmm1G703.� mac:hd..

l. 0IUGINAL COtl.'Tlt:ACT SUM
�  Nd 1.:t..i1���Onkr.s
3". CONTR.�SUMTOOATE(l�1 Jell
4. TOTALCOMPLE.lED.t:STOR.EDTO
DATE  (CnlumflGa11G10l)

'

.S. RETAINAGE:

S	.l.100.IIS.07
s	1S,.ttd-4
S:	llsii.9.S§Jt
s	J:U00.o7

Tb1: ut1dc:fRpl:d C.ou1rxk!r «nmc,;.llQll:10 thl: Ha'. ordie C'ni,rractr.'sbmdcdgr.-.
�ion.abddiefth1: Wod; an-acdby this-Application f« Paynoc,,1 liu b«n coinpfd'fd .._ auonl•11« wilb tb,c-Comnct Doc:�thit all illJNJIHIIJ havebtm paid by die C'a.11ne10J" for Wwt. fo<-wllidl ,.-"i11111Ca1ifk:ma fer Payn,m1 Wc:Jc uHCd Mid paymmb�-al6- IMOwna. .,.d that l.'IIJJfllt paymmt tllown herein is JIOW due-.
C0NTkACT0R, JEM EQl..'fM.tm-.'T CORP.

By;	--------------------�le: �

\(\'�-tr

'	-1--

'

L ,	IT�

.7  'Ai \.	I
7  \ .,,

  ,o_,of('ompldcilWod.& MMCNI

T<ohl R,=t.. .,..p(Lines S"ll +.Sb.	­

	3U.760.3J 	Sl.. cof.
Sabtmkd.,md--wn to•cfore ,u thi11= N�l'llblic·.
My Commiwon cq,,ra:

florid.	<"oviuyof:  Or.inge
Ith	dav	Janlllll'V !OU

j®·;:..,·:::c_J
�

Total in C"dum11 ltorG10Jt
fl.. TOTALEAANEDLESS RETAINAGE
1Lu1e41.-u.LincST-I)
7 LESS PREVIOUS C'ERTiflCATI!S l'Ol'l
PA\"MfNT ILi•'" 6 from plOf c.:rtifta1e)
a CURRENTPAYMENTDVE
O BALANCE TO flNISH. L�UOrNG RETAl'N,\G£
fLinr J L,n lWlc 61

s 	326.760.Jl 

•

s 	2..9-lO.iiI.T•

'

	2.US.,OJl.4J 
i9SJJ.Ul
s	 91'>.l163S

ENGINEER'S CERIIFieATEFOR PAYMENT
Ill X\:Oldlulce wil:hlhc C'C111tnct Oocuincab,. bakd on�k	obnr.	tions and the 4111a
c�	lhc:�t....ihe EIIPftcQ'«rliflff 1•1k0.-- lhel te> lh,et.alr>f the
&IPMfl's lmowlf:dil•••"'""-iGn -1114: N111tft1o11: WOik},..�	MCindianed.
11w q,u.liiy oflhe Work is in.-4anc1< wilh lhc Q,n1�-. Docnmcn1s. a11cl tl11:011nr-.:1oc is cwti111:4 to pay11lCld of tW AMOUNT CERTIAED.

/

d'11l c.._.,a apprcw,
i• prn-ioui mM!u1'y Owner

Sl'U-45.0S	m.m	,.1.

.tpplkr>,.,,,..4"J,,J,,dre c,,.,,,
ENGJNEER.: DAVES

{,l.ll,K.<xp/wlR"°Jfi{fl..,_,,, I,

I

',e-n11,or ruech<1'f!P'd ,a ro,rfon,,>ri.1h Ike ""'m"" c�if,d.J
J},IEERJNG. INC.

2-2-/8

Ci

TI.isC'fflt�i.

By.

_/!  _,,.'f--s,-'	""·

,.�,191!

:

e The AMOUlliT UJtTiflED ,s payable o.ly to11tc
. II--«_payme.-«NIK<q,w,n:or�m•ewi1hn1n of'lllc:Ow.a-«C"'.-xior....-1his{"tw1rtxt.

SlS9.ffl.2.f

NET CHANGES�Oansc Order

$72..1-12.65

'12'.H.9U:..19

TOTALS

SH-l..771..14

,,,-,dunt:MOfl.lh

f•<

AMOUNTCERTIFJED��S

C::-.::;
c:;-_
...:..:.
..l_
0
Q,

NA,IIOCUl,IIBffGJU,--..e,,.l)ONANOcumsto,.JIOff-�---•-·..   1111ll	Tltf:N,llllf(:AfilNl,�OFMCMttc;T&,lnSJEW'IOllll.-_1t.w_--.c.TON..OC�
lints mayobtain validation of this-�ummt byreqUNUng a complttad AJA Dowinent 0401• C..Uflc:don- cf Docum..·s Authantlclty from Utetkansff..

r:
a.,/\�
�_f..

CONTINUATION SHEET
JEM Eq•ipmtnt Ca.rp. Projttl Numbtt-: I 7-0 I Rotli..,: Owk!t Phu�SA

AP.PUC�TIOX :-.0·
_'\l>Pl.JC-ATIONDATE
PERIODTO· AKrHITECTS PROJECT N(}

l.2/31./17

•

1l/]1/17

,-

·-•

'
4rtU<ATt01¥

"

'
<'OMl�I.ETEO
AND-!.TOtlfil
Toru:n:

,

•

L

c..,....

l'llUt!<TL)"
STQA;[t)-

-«>.,.Mn

GtttQICuilill•••
1..,.,....,,.	,.,..()..S,ifc
f•pnvtMnllS Ofl.S.,.. F-• .. CanJn,

S-4.ISfl.llD

.....

,...

S)J.7�.....

-,��✓••

.St.. �.DO

:Sl.'-�L'\.1.1.

..

:Jt..}11.49.'1◄	..

Sl'l'0.!1'17A!

''"-..,..nmnlo,<1i.o•

..,_.,,,.
m.u.nue1

�.1$1.:o

,._..

·-

�2.'7�4

�1'.MZ..�

,._

nl.6.17.$0

-

,._

�J,wL<o

SUl'...1$1..lJ

1118..../.

ISO.Ill

lt«l9i-d w.1	Di,i,·ibulltlir

StJ.J.,,�

s...r• ""au.,r

,...,

�.u'!.'IS

ltU�

SIi.OP_"'°-

..

!>urita�.Sn.w

SUU1S.a$
u..,.. _-,s

S,116_'"6,1...-C:

�.#2.."'7

,._..

srr,,.2!'..1!1

99.uv�

,,_

».111.'lff.!'1

'»I.I�.,_,

n!-,S7LIID

,._.

Sl.2'i',HJ.t7

101¾

S.�tl,)$(..1•

SU6.'?MI.J.l

S21"!.Jn_l$.

'D.MO.OM.."2:

SJ."9.9'-"Jl

SL<-l..17,U.f

SJ.7ff.11S.97

GRANO TOTALS

SJ..}l!,Jlll

n".n�.'l'!t

"-''
'S4t,.lt�.'1

�-q);,:111

m.n."'-"

:SU..020..W.

Sl,&,JU."'
,.,.
""'
st,_...,,_111

..

,._

"'"'
Jl701:•..fll

S..UAN.a

J.ff,.tJVI�-

sn,-.:.q�

SIIV.79?.!"'1

.._.

s	so,.o,

lll.1�Jlll

SI◄• ._�

Sl.l:Jll.974..�.

"'-"'-"'
S<l!f41,,,..lD

Slli,(1.-4!,0�

:S..7Mll.lO

:DJ:L,.Ln

-•--=-----

c---1...,

....

OUtlU

\",\UJf'

--

,._

C

•

•

A

•

; 3 ::

• •

•

�.; H

•

-•

;;;;;
•l

_g,�g

�

,�.=-==

,

;i,:��

�
0

��

; = ;	�

=a=aa:-a�:-a�a�s�asa-��5sise�1�asgs·=�•g!aai

,ii, �i�:: ::;::::::::::;g�:�

II

••···• ,;;;,-s,.

,,  7'

i

i !!.. ��

--

�

.

�

0�

sa$• aaaaasas�•�•�• -�••••�••88888$$18

0

ss::11a:a=�======b =========$�=�==�=

a

	

DATE	INVOICE ND	DESCRIPTION	INVOICE AMOUNT	DEDUCTION	BALANCE	
12-31-17 12/31/17 SA	RO SF/PHSA pay app	217538.15	.00	195784.33	
CHECK
DATE	2-16-18	INUMBER
CHECK	20351	TOTAL>	217538.15	.00	195784.33	

Rolling Oaks Splendid, LLC

JEM00l	JEM Equipment corp

PLEASE DETACH AND RETAIN FOR YOUR RECORDS

THE FACE OF THIS DOCUMENT HAS A COLORED BACKGROUND ON WHITE PAPER
Rolling Oaks Splendid, LLC	Bank of America
One Town Center Road Suite 600
Boca Raton, FL 33486 (56/)961-/000

February 16, 2018	2035
Pay:******One hundred ninety-five thousand seven hundred eighty-four dollars
************************•***********************************and 33 cents

DATE	CHECK NO.

AMOUNT
*$195,784.33

PAY
TO THE ORDER OF

JEM Equipment corp PO Box 2489
Winter Park, FL 32790

DATE	INVOICE NO	DESCRIPTION	INVOICE AMOUNT	DEDUCTION	BALANCE	
12-31-17 12/31/17 SA	RO SF/PHSA pay app	217538.15	.00	195784.33	
CHECK
DATE	2-16-18	I NUMBER
CHECK	20351	TOTAL>	217538.15	.00	195784.33	

Rolling Ot1ks Splendid, LLC

JEM00l	JEM Equipment corp

PLEASE DETACH AND RETAIN FOR YOUR RECORDS

PARTIAL RELEASE OF LIEN

STATE OF FLORIDA
COUNTY OF osceoLA
SUBCONTRACTOR/VENDOR NAME

_.,_J�E"M.._,.E�qMu�ipamwe�o�t�G�a�c�p,._	_

The undersigned, in consideration for a partial payment of the sum of $ 195 784 33	, receipt of which is  hereby acknowledged,  to  the  extent of this partial payment only, for the stated amount,  does waive, release, and relinquish its  right to claim a lien or liens for  work performed or materials furnished through the  31st  day  of  December
20_11'. on the  following described property:

provided, however, that this release shall not prejudice or in any way require the undersigned to relinquish its  right  to claim a lien or liens upon the  above described property to the extent of any and all amounts remaining or hereafter becoming due for labor or  service performed or materials furnished1 over and above the amount of  the  partial payment hereby acknowledged or for  labor or services performed or materials furnished subsequent t:o the  date indicated in this release,  This Partial Release of Lien is  given pursuant to Section 713,20(3) of the Construction Lien Law.

Lienor	{

delivered  this  22nd	day of  .Jarn1ary	,  20..18

 .,	

The foregoing instrument was acknowledged before me this 22n.d day	of	�J�aauo�u�aury'¥	­
, ;t!L1B..,  by	James E Meyer	He/she  (who  is	personally  known  to  me)/ (who
has	produced 	 as	identification)  and  (did)/(did  not)

take an oath.

My Commission Expires:

This Instrument
Prepared  By:

.Jamie I Miller
Typed or  Printed Name of  Notary Public

,t'!1>1� JAMIE L. MILLER
i•,��i Comrrission #FF 240695
�� . � Expires A1.9us12o, 2019
•fl:,	.�Tlwl,TNJl'F-'f!�li0)..3eS.10tt

!!"#$%& iv

NOTICE OF MEETING DATES ROLLING OAKS
COMMUNITY DEVELOPMENT DISTRICT
The Board of Supervisors of the Rolling Oaks Community Development District will hold their regularly scheduled public meetings for Fiscal Year 2026 at 1:00 pm at the Margaritaville Resort Orlando, 8000 Fins Up Circle, Kissimmee, Florida 34747 on the fourth Thursday of each month as follows:

October 23, 2025
January 22, 2026
February 26, 2026
March 26, 2026
April 23, 2026
May 28, 2026
June 25, 2026
July 23, 2026
August 27, 2026
September 24, 2026
The meetings are open to the public and will be conducted in accordance with the provisions of Florida Law for Community Development Districts. A copy of the meeting agenda may be obtained from the District Manager at 219 East Livingston Street, Orlando, Florida 32801 or by calling (407) 841-5524 during normal business hours. Additionally, interested parties may refer to the District’s website for the latest information: https://rollingoakscdd.com/.

The meeting may be continued to a date, time, and place as evidenced by motion of the majority of Board Members participating. There may be occasions when one or more Supervisors will participate by telephone. 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 forty-eight (48) hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service 1-800-955-8770, for aid in contacting the District Office.

Each person who decides to appeal any action taken at these meetings 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.

Tricia Adams
Governmental Management Services – Central Florida, LLC District Manager

!!"#$%& "

Rolling Oaks CDD
Field Management Report

July 24th, 2025 Ashley Hilyard Field Manager GMS

Downed wildlife sign at pond #4 behind the homes on Shaker Street has been reinstalled.

Debris has been cleared from the road drain inlets along Fins Up within the gated area.

Maintenance has removed the four safes from pond #3.

An exterior light on each of the guardhouses has been replaced.

Completed

General Maintenance

Downed tree limbs from a recent storm were cleared from the sidewalks to allow safe clearance.

Two panels of sidewalk near the dog park were raised and broken due to an encroaching tree root. The root has been cleared and the sidewalk repaired.

The light post in the Inspiration median between the guardhouse and roundabout was not operating. This has been repaired.

Completed

General Maintenance Cont’d

Site Items

Landscaping Maintenance

Landscaping continues with weekly full mowing and maintenance services.

A site review with Yellowstone was conducted to identify trees along Fins Up requiring removal or injections, and additional detail work needed throughout property.

4

Rolling Oaks CDD Field Management Report | GMS 2025

Site Items

Aquatics

All ponds have been treated for algae, aquatic weeds, and invasive plant species.

Aquatics vendor continues to monitor and remove debris along pond banks.

5

Rolling Oaks CDD Field Management Report | GMS 2025

In Progress

General Maintenance

Two crosswalk signs along Fins Up were knocked down during a recent storm and the posts were damaged. Field staff are scheduled to reinstall.

The orange barrier fencing that was installed by the stormwater structure at pond #3 has fallen. Field staff are scheduled to replace it.

Continuing to source alternate vendors to repair/replace the pedestrian crosswalk system that is not operating properly.

6

Rolling Oaks CDD Field Management Report | GMS 2025

Conclusion

For any questions or comments regarding the above information, please contact me by phone at 407-577-0918, or by email at ahilyard@gmscfl.com. Thank you.

Respectfully, Ashley Hilyard

7

Rolling Oaks CDD Field Management Report | GMS 2025