Sabal Palm Community Development District

May 28, 2026

Seat 4: Lindsay Foster – (C.)		
Seat 2: Shearon Martin – (V.C.)		
Seat 3: Atherley Soman – (A.S.)		
Seat 5: Naheisha Davis – (A.S.)		
Seat 1: Russell Broomer – (A.S.)		

Sabal Palm
Community Development District
Special Meeting Agenda
Thursday	Governmental Management Services, South Florida May 28, 2026		5385 N. Nob Hill Road, Sunrise, FL 33351 6:00 p.m.			Join the meeting now
Meeting ID: 239 007 148 455 862 and Passcode: Vv9Lg2Xw
1 872-240-4685 and Phone Conference ID: 507 398 157#

Roll Call

Approval of the Minutes of the April 16, 2026 Meeting – Page 3

Presentation by JLS Landscaping on District Landscaping and Enhancements

Ratification of Central Park Pool Pump Replacement by Crystal Pools Services, Inc. – Page 57

Consideration of Resolution #2026-01 Approving the Proposed Fiscal Year 2027 Budget and Setting the Public Hearing – Page 58

Discussion of Procedures for the General Election – Page 75
Staff Reports
Attorney
Engineer
Manager
Field Manager
Monthly Report – Page 77

Consideration of Landscape Enhancement Proposals by JLS Tree Service:
Hidden Trails South Wall Enhancement Job #17166 – Page 84

Hidden Trails Hedges along NW 48th Terr Job #17167 – Page 88

Hidden Trails Turnpike Wall Job #17217 – Page 92

Financial Reports
Acceptance of Check Register – Page 96

Acceptance of Unaudited Financials – Page 102

Supervisors Requests and Audience Comments

Adjournment

Meetings are open to the public and may be continued to a time, date and place certain. For more information regarding this CDD please visit the website: http://www.sabalpalmcdd.com

MINUTES OF THE MEETING SABAL PALM
COMMUNITY DEVELOPMENT DISTRICT
The regular meeting of the Board of Supervisors of the Sabal Palm Community Development District was held on Thursday, April 16, 2026, at 6:00 p.m. at 5385 N. Nob Hill Road, Sunrise, Florida

Present and constituting a quorum were:

Lindsay Foster	Chairman
Shearon Martin	Vice Chairman
Russell Broomer	Assistant Secretary
Atherley Soman	Assistant Secretary Also present were:
Andrew Gill	District Manager
Jason Gitel	Governmental Management Services
Ginger Wald	District Counsel
Jonathan Geiger	District Engineer
Mr. Michael	Resident

(PLEASE NOTE: Due to recording difficulties, these minutes were transcribed to the best of our ability)

FIRST ORDER OF BUSINESS	Roll Call
Mr. Gill called the meeting to order and called roll.

SECOND ORDER OF BUSINESS	Approval of the Minutes of
the February 19, 2026 Meeting
Mr. Gill: Next is item No. 2 this is approval of the minutes of the February 19, 2026 meeting. Are there any additions, deletions or corrections? Hearing none, I’ll ask for a motion to approve those minutes.

On MOTION by Ms. Martin seconded by Mr. Broomer with all in favor, the Minutes of the February 19, 2026 meeting were approved.

THIRD ORDER OF BUSINESS	Acceptance of Audit for Fiscal
Year Ending September 30, 2025
Mr. Gill: Next up is item No. 3, this is acceptance of the audit for fiscal year ending September 30, 2025, this is the audit by your auditor Grau & Associates. It’s a clean audit and if you scroll down to page 54 of your packet, there’s a report to management there that lays out the findings and if there were any findings, there were none, and this is a clean audit. If there are no questions, I’m just looking for a motion to accept the audit for fiscal year ending September 30, 2025.

On MOTION by Ms. Foster seconded by Mr. Broomer with all in favor, accepting the audit for Fiscal Year ending September 30, 2025 was approved.

Mr. Gill: So, if it’s ok with the Board we do have the budget for fiscal year 2027 to over, and there are a couple of agenda items after that including the field report, District engineer and staff reports, so I’d like to more those up first and get those out of the way and then we can just cover the budget.
Ms. Foster: That’s fine.

FOURTH ORDER OF BUSINESS	Discussion of:
BSO Detail Officer for Central Parc
Proposed Fiscal Year 2027 Budget and Setting the Public Hearing
Mr. Gill: Ok, so let’s jump down to item No. 4, discussion of the BSO detail officer for Central Parc, and I’ll turn that over to Jason to walk us through that.
Mr. Gitel: Ok, so we were talking about the Central Parc officers, you have a lot of big issues with security and people getting in the community after hours and doing things they shouldn’t be doing, and we’re getting a lot of complaints especially from a couple of residents that live right near that area. So, we have two options, so this right here is getting detail services through the Broward Sheriff’s office, you pick your days, it’s a minimum of 3 hours, you can pick as you can see right here if you want deputy or a sergeant, or a lieutenant, or a community service assistant, so you can see all the pricing right there and that would be somebody who would just come around, and do a

detail sweep. So, that is one option but, I possibly a better option would be, and you can see that on here, I put that in front of you because this came out after the agendas went out. So, opposed to the detail, Manor Parc has been using the cameras that are monitored from 9:00 p.m. to 5:00 a.m., and I guess they’ve been working pretty well, (inaudible comment) So, this one here would be another option, and I think that would be probably the best, you’d have three in the pool cabana, that’s the best way I think that the adviser said this is what we need, and then if you guys wanted to we could add one in the playground area, that little area that’s kind of hidden, so that’s just an option there.
Ms. Foster: And is that a monthly fee?
Mr. Gitel: Yes, that’s for the 3 cameras and then if you wanted to add one more, that would be another $165 and then it’s a 12 month contract. All the equipment is included and everything, there’s no additional cost than what you see on here, so I think it’s a really good move, it’s worked out really well, so you can have all of this.
Mr. Gill: And we have the funds in the budget for security from now until September should the Board want to do that, I think it’s a little over $3,000 if you all want the 4 cameras. Again, these are the cameras where there’s motion detectors and then if somebody is in the area they’ll be able to see that and talk to them.
Mr. Gitel:	Yes, so that’s the way to regulate that, they’ll take a picture, they actually snapshot it, they show the picture, they say hey you guys, we’re asking you to leave, you’re not allowed to be here at this time, and if you don’t leave we’ll call the authorities or the call the police, and then it goes from there, we also get it the next day saying, hey here’s a picture of the person, and this is what happened at what time so you get to see everything, so that’s 9:00 p.m. to 5:00 a.m., that’s the only time they do it. Ms. Martin: So, what happened with them, we sent out an E-blast last August,
the pool area was and since that happened the frequency of transient and other people has completely gone down. I think it was probably a recurring group of people around that area, so it was really worth it, and it’s pretty affordable.
Ms. Foster: Yes.

Mr. Gitel: During those hours that are not 9:00 to 5:00, and if they do it a little bit earlier or whatnot when no one is monitoring it but, they can set an alarm notice which is kind of nice, but no one is actually going to speak to them.
Mr. Soman: So, every day it’s 9:00 to 5:00? Mr. Gitel: Yes.
Mr. Soman: Ok, and what was the price?
Mr. Gitel: And the other one just depends on how you want it, so if you wanted an actual police, like a person, it would be $74 per hour with a 3 hour minimum.
Mr. Soman: Ok.
Mr. Gill: I think this would be more useful for say holidays, or special occasions if you wanted it but, to start I think this might be your best bang for your buck.
Ms. Martin: And it’s affective.
Mr. Gill: Yes, and I think the suggestion was 4 cameras but, you could go with 3, for the cameras.
Mr. Gitel:	This wouldn’t cover the playground, so if you want the playground covered it’s one extra camera.
Mr. Soman: For now, I don’t think the playground is the issue. Ms. Wald: Do you want to take a motion?
Mr. Gill:	Yes, so if this is ok with the Board I’m just looking for a motion to approve.
Ms. Foster: And this would start immediately? Mr. Gitel: This would be starting in May.
Ms. Foster: And you said we do have money in the budget? Mr. Gill: We do have money in the budget, yes, with security. Mr. Soman: And this would be May 1st until when?
Mr. Gitel: They’re discussing how long it would take them to get it installed but, yes we should just do May.
Mr. Soman: Well, I think he said it was in the budget for May to September, or is this in the budget to continue?
Mr. Gill: It’s in the budget, we have enough money in the budget to go from now until September and then the budget for fiscal year 2027 we’ll make sure we up the

budget. So, I’m just looking for a motion to enter into a contract with Security Watch Group, LLC for 3 alert motion cameras within Central Parc

On MOTION by Mr. Soman seconded by Ms. Foster with all in favor, authorizing staff to enter into an agreement with Security Watch Group, LLC for 3 alert watch cameras within Central Parc was approved.

Mr. Soman: And Manor Parc you said has this, right?
Ms. Martin:	Yes, we have this, and in addition to that we have their patrol service.
Mr. Soman: Ok.

FIFTH ORDER OF BUSINESS	Staff Reports
Mr. Gill: Ok, so let’s jump down to staff reports, attorney.

Attorney
Ms. Wald: Nothing to report.
Mr. Gill: Ok, nothing from District attorney.

Engineer
Central Parc South 5-Year Renewal Inspection/Certification Report
Required Maintenance Map
Mr. Gill: Moving on to District engineer, staff report.
Mr. Geiger: All I have is the inspection report that’s is in the agenda, so if anybody has any questions just let me know. I did not include the photo log because I don’t think you guys needed 150 photos of your community. Patrick, with GMS is handling finding vendors to perform the maintenance that’s on there. There’s a couple of items I’m going to have to work with him on, the catch basin that we couldn’t find obviously and the one that we need to kind of modify that, and not get buried again. Outside of that there’s some recommendations for the diving of the interconnect pipes, I believe our other Districts normally do that once a year if not less frequent, you guys don’t do this, it’s like 3 pipes but, besides that I’m just waiting on Patrick, and if he needs any assistance I’m going to help him out. Broward County hasn’t asked yet, so

we’re still good on that, and I’ll get the submitted ones, all the work is corrected, I am not sure what the cost is going to be for the corrections yet but Patrick has a better idea on that. So, if no one has any questions on that one, I know we’re talking about the budget today, so this November Hidden Trails is up for the same thing, for the 5-year renewal, so just to keep that in mind, that’s a $1,500 fee to the county, from my estimations this is the first one we’re doing, there’s about 50 structures, and that’s looking anywhere between now and fall to do that report, and again, this is the first report we’re doing for the cycle but, that would be the initial from what I look at structure-wise and what would work to get that one done next year, just to keep that in mind for the budget.
Mr. Gill: I’m sorry you said $15,000. Mr. Geiger: No, $1,500 for the renewal. Mr. Gill: Ok.
Mr. Geiger: And then between $10,000 and $12,000 for KCI this time. Mr. Soman: So, that’s for the other communities?
Mr. Geiger: That’s for Hidden Trails, then in 2027 we go back to Central Parc, which we’ve done that one before so that one should be cheaper next time around.
Mr. Gill: Ok, and then the required maintenance map?
Mr. Geiger: That’s just included in the report, so if anybody wants to see where the issues are, you guys have the map and that’s what I provide to the vendors to make it really easier, so that map just tells GMS too where the issues are.
Mr. Gill: Ok. Any questions for the engineer? Ms. Martin: No questions.

Manager
Mr. Gill: Under District manager, I don’t have anything to report. For the ethics training, I’ll send out the ethics email if I haven’t done that for you, you all need to complete that before the end of the year, and I’ve been sending that out to all the Boards, so you’ll get that probably in the next month or so.

Field Manager
Monthly Report
Consideration of Proposals from JLS Tree Service for Central Parc Landscape Enhancements
Cut Down and Stump Grind 4 Royal Palms – East Side of 4828 NW 56th Court
NW 50th Ave Entrance Landscape Enhancement
South Pool Gate Landscape Upgrade
Playground Mulching 59th Street
Inside Pool Area Landscape Upgrade
4967 NW 59th Street Landscape Pittosporum Removal
East Entrance Landscape Enhancement
Corner	of	57th	Court	and	49th	Ave	Landscape Enhancement
Pool Area Landscape Enhancement – Entrance Area on South Side
Mr. Gill: Next we’ll jump down to field report, and there are lot of proposals in here that we’ve received, I believe only 2 of them are really important, so he’s probably going to focus on those when we get to the proposals, and then if we can get your approval on those and then there are a couple of other proposals that were printouts, just for your information, and I’m not sure if we’ll deal with those now or later but, I just wanted to make sure you guys had them in front of you.
Mr. Gitel: So, just a quick field report, this was the sink repair in Central Parc, so remember we had to put a whole sink on there, it shattered, and so we had to figure that out, and that’s repaired. I don’t know if you noticed about the sod damage towards that new park area.
Mr. Soman: Are you repairing that?
Mr. Gitel: Well, I’m getting with the city because the city did it.
Mr. Soman: Ok, because I reported it to them that day, and I have a picture of the truck that did it, so I can send that to you.
Mr. Gitel: Ok, yes you can send that to.
Mr. Soman:	Normally when they do that they have replaced it, they normally replace it within a week or two after, and this time they didn’t.

Mr. Gitel: Correct, and I reached out somebody and they got me in the right direction but, I did not get a response, so just to let you know, I didn’t want to use any District money until we can try to get someone else to pay for it that did the damage, and we’re trying to figure it out with them and say, ok what’s the plan, like I need to know if this happens again what are we doing, or if they’re going to use something on wood, or something like that.
Mr. Soman: Right because there’s two signs right there now, so they’re not going to use that part if they have to go, there’s a City of Tamarac sign and the Coming Soon sign but, if they have to do that they’re going to go another way to get it, so I guess that’s a path for them.
Mr. Broomer: And so they don’t damage that and keep going.
Mr. Gitel: Ok, so I’ll make sure to stay on top of that. So, Manor Parc, did the Commercial Blvd. entrance landscape enhancement as you can see as you drive through there, the median, and the monuments in the front, and also Rock Island monuments they needed flowers and mulch in the bed, so I think it looks better. Manor Parc there were some playground issues that we talked about that the HOA has some issues with one of them, so that should be good to go now. We repainted some areas, put caps on some of the sharp areas, and where certain caps fell off, there was also a trip hazard at the Rock Island playground area, this right here. Hidden Trails had all the landscape enhancements, so the roundabouts and near the pool, and the front monument has been completed, so that is it on that. Then the sod damage, there was a couple of options and we can talk about that at a later date but, they did try repair it and smooth things over and someone just did it again, so people are just driving over it when they’re making that turn so we have some possible options.
Mr. Gill: Is there like a legal situation that it comes to, you know how properties sometimes have big boulders, or nice rocks.
Ms. Wald: Well, you have to look at the city ordinance as to what is permissible for certain areas, you have to look at it before you go down that road. In the old days people used to put what we call the triangle, so you have to look at it because it may not be allowed, so we’ll have to look at the actual code for the city. If the city permits something then you can do it, one of the options you always have are hedges, and the

city tried to stop that from happening because it’s a natural vegetative state but, that would be my recommendation, we have to look at the code ordinances specifically as to where the location is to see, and remember ordinances just say what you can’t do, not what you can do, so if it’s not allowed you can’t do it, if it’s quite, and doesn’t say anything, you can.
Mr. Gill: Ok, got it.
Mr. Gitel: So, that’s where we’re at on that so we’ll figure something out. So for Hidden Trails, the back pool fence, you know you can go right in, the pool area, those gates are going to be completed locked, they’re going to be blocked off by a metal pad to make sure the doors don’t open and then also the plants that you see back there are growing, they just got planted, the clusias and a couple of the hedges just to fill in that gap so people aren’t using those gates. Trash cans were installed at north and south roundabouts, so since then I saw the trash has been fine, I think they know now so we’ll just keep an eye on that, so that’s all I have on that. Jumping to the proposals, so there were two, and this one right here, if you see, and everything I’m talking about now is going to be in the agenda.
Mr. Gill: Page 112 of the agenda is an important proposal that we’d like to get approval on.
Mr. Gitel: Yes, so it’s taking down 4 royal palms, it’s going to be stump grinding and it’s also going to be moving all the debris and the root ball underneath, on page 112.
Mr. Gill: Ok.
Mr. Gitel: Yes, the reason for this is because it’s definitely a hazard, the heavy palm fronds are falling on the sidewalks, and it’s hitting the house, and it’s damaging some of the house, and it’s falling in their driveway, they sent us pictures, and for insurance purposes we think it’s something that’s really important to get removed.
Mr. Soman: Is there not one behind the home? Mr. Gitel: There’s just 4 around his property.
Mr. Soman: So, there’s nothing, so right in the back where Commercial Blvd. is there’s one of those as well.

Mr. Gitel: Yes, I’m not sure, I mean we did the walk through with the landscaper, and Patrick and we walked through and these are the ones that were there, and this is the one that they’re also getting complaints from the homeowner as well, so I think this is very important because we’re also going to enhance it at some point, so taking these out is just getting a head start.
Mr. Soman: Ok.
Mr. Gitel: So, for safety reasons I think we should do it, so we would need a motion on that.
Mr. Gill: Which proposal is it?
Mr. Gitel: That’s the proposal on page #112. Mr. Gill: That’s inside the field report.
Mr. Gitel: Yes, in the field report. Mr. Gill: I believe it’s item 5D, 2a.
Mr. Soman: Ok, I see it on page 112. Ms. Wald: Does it have a number?
Mr. Gill: Yes, it’s 5D, 2a on page 112.
Ms. Wald: That doesn’t help me, just read the proposal number. Mr. Gitel: The proposal number is 16627.
Mr. Gill: And the total would be $5,000 to remove the palms. Mr. Gitel: Yes, to get everything done, it’s $5,000.
Ms. Wald: Is it going to need a permit? Mr. Gitel: I don’t know on that.
Ms. Wald: So, let me just say a couple of things, if you could show the picture again, ok, so it’s these right here, and they’re CDD property.
Mr. Gitel: Yes.
Ms. Wald: So, if these are healthy trees, you’re going to have get a permit, and then where are you going to put the other trees because if you don’t know what you’re going to replace it with, you might have to replace more, so before you go done route, palm trees are self-pruning, you are not legally liable for self-pruning palm trees. If the trees themselves are diseased or dead or dying then you have legal liability. So, because palm fronds or the little seeds and things, they fall down, and you don’t have

liability. If people are complaining and it is a constant thing, and it is an issue of course it’s your trees, you can move them, or remove them but, before you go done this route, I would recommend that you have JLS find out if they need to get a permit because you’re going to have that cost as well, so keep that in mind, and it’s not cheap, I mean it is $5,000, these are royal palms and they’re worth $20,000, royal palms are very expensive to buy, they look at the caliper of the tree, and someone may want these, or they may have you plant trees somewhere else, and that’s always the concern.
Ms. Martin: That’s a great point because my account on Sunrise, we had removed two palm trees, and we tried to pull a permit from the city, the city then had someone come out and do it, and then told us we were missing places with $1,000 worth of trees.
Ms. Wald: So, I would recommend and again just because I had to deal with this all over the place, I would recommend that be looked into before going down this route, to me it’s not an emergency item.
Mr. Gill: And for the issue of the homeowner complaining that the trees are falling on his home.
Ms. Wald: They’re not trees, with the homeowner complaining about, from what you’re telling me, is that the palm fronds are falling.
Mr. Soman: The branches, right?
Ms. Wald: Yes correct, the palm fronds, and then again, I had to learn this from an arborist, that palm trees are self-pruning but you don’t have the requirement as a property owner to go up and trim it, which are different from other trees, and so when you’re talking about legal liability unless it is, like I said, dead or dying or something along those lines where it is a legal liability from coming down you don’t have it but, I think you can explain to them that the process has to be reviewed because this is not something that is, we just pull the trees, and I think if you just communicate with them that the District is looking into that to see what is it’s actually going to take because they have get that permit, and I’m telling you right now you’re going to need a permit. If you did get that permit from the city, that has to be explored, and you are exploring that. In the meantime, with your landscaper, if they see when they’re out there and they don’t have to cut anything down, then they can pull it off, and this is what I did to mine at

home, I don’t want it hitting me while I’m standing out there, then they can go ahead and you can say, if you see it, just take it down, as opposed to removing the actual palm.
Ms. Martin: I think once a month JLS does the trimming and the hedging and all of that, maybe you can just ask them to come and address those palms.
Ms. Wald: They’re high, so I don’t know if they can do that. Mr. Soman: It’s not the same, that’s a special prune.
Ms. Wald: Yes, find out, at least the ones that I have are really high up, and they actually use these clamps on their feet, it’s pretty cool, and they climb up the tree, so they climb it and they cut them down, so that is something obviously you can check with JLS and then maybe until you can get all the questions answered, you can tell the resident all of this has been looked into.
Mr. Gitel: So we can basically get JLS to come out as soon as possible and do a trim on those palms.
Ms. Wald: Well, I would say find out what it would consist of because it’s going to be an extra cost because you usually do not trim palm trees, because they’re not trees by the way.
Ms. Martin: Right.
Ms. Wald: So usually you do not prune them but, that’s what I would recommend.
Mr. Gitel: Ok, so I’ll find out.
Ms. Wald: And communicate with the neighbor and tell him what’s going on.
Mr. Soman: And I can tell you they probably don’t want to hear what he has to say but, they’ve sent me this original email about this issue about 3 plus years ago, so they’re probably at the point where they don’t want to hear anybody, and I kind of explained some of what you said to them but, they it’s been an ongoing issue for about
3 or 4 years where they have complained about their tile being broken and the insurance is higher, etc., so the communication part when year after year you’re at a point you don’t want to hear it anymore, even it’s its logical. So, we just have to figure out exactly what the permit amount, and if we can remove them and get something else in place. I don’t think it’s even worth to pay to trim it because that’s a waste of money.
Ms. Martin: Yes.

Mr. Gitel: Ok, I’ll find that out.
(At this point several people were talking at one time, and no one conversation could be heard)

Ms. Wald: Right, and what I’m saying is, it was 5 trees then but what are the requirements now.
Mr. Soman: Ok.
Mr. Gitel: Ok, perfect I’ll look into that.
Ms. Wald: Right because I doubt if the $5,000 includes the permit.
Mr. Gitel: Right, it doesn’t say it on there. So, the mulch, basically they are just to take out the mulch redo it, make it look how it’s supposed to look for $1,765 to get that done.
Ms. Foster: To do what exactly?
Mr. Gitel: So, it’s clean and dispose of existing mulch, and then clean up the area, whatever they need to do to tidy it back up on the bottom, level it out where it needs to be leveled, and then supply and install 150 bags of playground mulch which would be wood chips and then evenly spread it out, and just bring it back to how it’s supposed to look.
Ms. Foster: How much for that? Mr. Gitel: $1,765.
Mr. Soman: Did we get another quote?
Mr. Gitel: No, we didn’t get another quote for that, and I did speak with our landscaping consultant for GMS and he looked over all of these with me and said these are very fair prices from his experience.
Mr. Soman: Ok.
Mr. Gill: Is that something the Board would like to entertain? Ms. Martin: Yes.
Ms. Foster: Yes, I make a motion.
Mr. Gill: And just to go over it again, this is a motion for playground mulching at 59th Street for a total amount of $1,765 with JLS.

On MOTION by Ms. Foster seconded by Ms. Martin with all in favor, accepting proposal #16664 from JLS Tree Service for playground mulching at 59th Street in Central Parc in the amount of $1,765 was approved.

Mr. Gitel: And then these ones we’ll just run through really quick if it’s something you guys want to take back and look at later just to go through these and see the numbers and whatnot. There’s a lot of enhancements that we’d like to get done, that I think that would definitely help and you can see what’s important and what’s not but, this for the front entrance, for the west entrance. So as you can see there’s and I’m not going to go through all of it but, you can see what the plan is to do, remove and install in that area, so it goes to the front monuments and it even goes all the way up, a little bit to the pergola, so that’s that.
Mr. Gill: Also, I think it might be beneficial is as we go through this budget, once Patrick is back we can walk through the potential landscape enhancement timeline for you all and work with JLS, they’re just giving a lot of proposals for things and I think it might be easier if the Board looked at and say, ok between October 1 and the spring, here’s a bunch of things that we can potentially do, and these are the costs, so we wanted to just provide you with some information on that.
Ms. Martin: Yes.
Mr. Soman: Ok, so for all those enhancements it’s $1,950 of that just pieces? Mr. Gitel: Which one are you looking at?
Mr. Soman: So, I went to this one? Mr. Gitel: Yes, so this one is $12,580. Mr. Soman: So, that’s for all of those.
Mr. Gitel: Well that’s for 50th Avenue, that’s just for that down the road there. Mr. Soman: Ok.
Mr. Gitel: So, this area as you can see you have the cabana where that washout is near the stairs, from the pool, and that doesn’t look good, so just an option again something to make the place look a little bit better.
Mr. Soman: What is their suggestion?

Mr. Gitel: So, all these quotes are going to have what they want to do, so that’s the next thing, when you go down their quotes, it’s pretty detailed, and so they’re just cleaning out the area, level the rock and then it’s going to say what they’re doing. So they’re basically looking to do a few plants but, we need to put sod back in there.
Mr. Soman: So, they don’t know what they’re going to put there.
Mr. Gitel: Right, and if you just look and see, and this may not be, it says 25 pieces of sod, that sod is actually going to be to the right of the stairs, not where the washout happened, it’s to the right of that, like you see where the plants are, they say that’s going to be the best option for us to make it a nicer area, so we’re not going to do the washout area.
Mr. Soman: And the washed out, what is the option for that?
Mr. Gitel: A courtyard, Crimson rock to cover that, draining rocks, and then large rocks to absorb pressure from the water running from the pool to patio, so it’s just more rock enhancement, the pressure is what is causing the washout. There’s so much at one time the drain is not, it doesn’t look like it’s right at the gutter, it’s pouring off, and that’s kind of where we’re getting trouble, so that one is $1,950 for that area. We already went over the workout area, the pool cabana, when you go into that, there are a couple of options, when you go in and you have that dirt area. This was the best option we thought of because sod is not going to work, mulch isn’t going to work.
Mr. Soman: And which area is that?
Mr. Gitel: So that’s inside the pool cabana. Mr. Soman: Ok.
Mr. Gitel: So, this is what they proposed if you go through this it’s just hedges, like how they have the hedges set up, mulch, and there’s no rapid drain because the problem is the water goes in and just sits there, so there’s a drain that’s going to be dug out and put underneath the ground to go out the gate so it rushes out there and goes to the area it should be going to, and again that’s all in the quote, that’s $7,000 for that enhancement. This one is in an issue area, this is all the way at the end of 59th Street, the last house before you get to the roundabout, so this was to take care of that setup, that’s kind of where we met with the landscaper numerous times and that’s $3,125.
Ms. Foster: And what’s the problem down there?

Mr. Gitel: It’s just the maintenance of it and now that there are areas that aren’t looking good, the maintenance, like what needs to be put there to look better and cleanup and whatnot, this is going to be easier for everyone to maintain, so that’s just been something that’s been a little bit of a headache. So, you can again what their plan is to do on that. Then on the east entrance, again you kind of see what the plan is there to clean up, remove, and add, you can see all those options on there as well, I know it’s a lot to go over and we have time after this to go with that. Then this right here we also asked for the area around 50th, so it’s the corner of 57th Court and 49th Avenue, so that first intersection you go past the pool cabana, that’s our property, it’s on the left hand side as well, and again that’s just enhancement, so it depends on what matters to you.
(At this point several people were talking at one time, and no one conversation could be heard)

Mr. Soman: So, right here is, there is the entrance side there coming in, I’ve never seen sprinklers turn on there, so whatever was planted there died and then the HOA had put the crotons because they don’t require a lot of water so we had some of those there and I think the other lawn company when they came and they planted crotons the last time in the front they removed the ones from there and didn’t plant back any, and the HOA planted some, they removed them and never planted back any there so that’s why it became bare.
Mr. Gitel: And we’re getting the irrigation checked, it’s not a big thing, so we’re going to make sure that’s taken care of for anything that’s planted there. Then another big area that needs enhancement that we were looking at is the front of the cabana, so that pool area, you can see right here, and these are just pictures here, that’s pretty bare, again you can go through it when you have time, look and see what their plan is on what to do, I think it’s going to look really nice.
Mr. Soman: So, these are just their plans and then we have to decide which ones we want to go with and accept for the next meeting or so.
Mr. Gill: It doesn’t have to be the next meeting or whenever, we’ll keep all these proposals and then if there are troubled areas then we can say, ok, we actually have a proposal for that, and we’ll have that information ready.

Mr. Soman: Ok.
Mr. Gitel: Ok, so that is it for that. If you want to look quickly at these other three, we just got these today, so I didn’t have time to get them in there. So, two of these are bigger ones that are I think like once a year, this is the tree and palm trimming, and the additional tree trimming. So, as you can see it’s pretty detailed of what their plan is, you can see the map that’s outlined, and I know it’s a little bit small, the numbers but, it just looks like that for me too, all for Centra Parc. So, this is going show again, he’s naming the sections, where they’re at, what they’re going to do, and the total if you look at both of these it’s like $26,000 for tree trimming and then the additional tree trimming, and certain areas to take care of, things that are outside of the palms. The last one here, when you’re driving, it says along NW 47th, so in that are where you just have a bunch of plants and trees, or shrubs or whatever, the hodge podge of things right there, so there’s an invasive plant is in two areas, so they want to cut that back about 8’ and just push it, the one that’s closest to the sidewalk and they’re remove all the debris as well. So, a lot of that is invasive and it grows very fast, and that’s $2,100, so if there are any questions on those feel free to reach out or email, or call me, or just look over it yourself and just take a look and see what is beneficial and then we can talk about it next time.
Mr. Gill: And just know that we have the proposals and we have ideas. Mr. Gitel: Right.
Mr. Gill: Anything else? Mr. Gitel: No, that’s it. Mr. Gill: Ok.

SIXTH ORDER OF BUSINESS	Financial Reports
Acceptance of Check Register
Acceptance of Unaudited Financials
Mr. Gill: Let’s jump down to financial reports, and then I’ll move into the budget after that. So, if you could jump down to page 154 of your packet, there’s the check register, and the unaudited financials for approval. If there are no questions here, I’m just looking for a motion to accept those.

On MOTION by Ms. Foster seconded by Ms. Martin with all in favor, the Check Register and the Unaudited Financials were approved.

FOURTH ORDER OF BUSINESS	Discussion of: (Cont.)
BSO Detail Officer for Central Parc
Proposed Fiscal Year 2027 Budget and Setting the Public Hearing
Mr. Gill: Ok, now we can jump back to the budget.
Ms. Foster: And then Andrew are we just setting the limit, or are we setting the line items in this meeting?
Mr. Gill: We’re just setting the limit. Ms. Foster: Ok.
Mr. Gill: Alright, so there are hard copies, and everyone should also have a copy of this in your packets. So, I’m going to start making changes the excel spreadsheet, so if you jump to the very last page of the budget, so you can see for each of the various communities based on the proposed budget that we have now there’s an increase ranging from $233 up to $431 per year. As we go through each of the line items, that number is going to change on the screen but, you’re paper is going to stay the same. So, I’ll start going through each of the line items, and we did this last year and it was pretty constructive so just chime in if there’s certain areas that you see, hey we can cut this, or you have questions, I will answer them to the best of our ability, and then if we have to come back to you with another answer we’ll those for you.
Mr. Soman: So, we’re going to start with which community first? Ms. Foster: The general fund first, administrative for everybody.
Mr. Gill: Yes, we’ll start with the administrative for the entire District. Ok, so for engineering we had proposals last year of $15,000 and projected up to $41,000 due to the additional work that was done for the inspections. Given that we know we have additional work that needs to get done for Hidden Trails we budgeted $35,000 for this coming year.
Ms. Foster: And we’re doing that just because the projection for 2026 is higher.
Mr. Gill: Correct. So, the attorney stayed the same, the audit is roughly, for the record because this has come up before, some numbers that I’m saying, I’ll say they’re

roughly the same, and if it’s not an increase over about 10% or 15%, I’m likely just going to say it’s pretty flat or almost the same.
Ms. Foster: Ok.
Mr. Gill: Again, assessment administration, $300 more, looking at management fees those went up a bit, about $3,000 and some change. Our insurance went up about
$1,000 or a little bit less.	Legal advertising went up as well, you can see that we projected about $1,300, so we budgeted $1,500.
Ms. Foster: What are the trustee fees again?
Mr. Gill:	We have to pay for administration of the bonds, we have to pay the trustee.
Ms. Foster: Ok, and do we expect that to be higher this year? Mr. Gill: Yes, and I’ll find out why we budgeted high.
Ms. Foster: Ok.
Mr. Gill: There’s not a ton of wiggle room with the administrative portion of the budget but, I just wanted to walk through that before we jump into the various communities.
Ms. Foster: That was my only question about engineering and the trustee fees.
Mr. Gill: Ok, got it. Then for the communities, we can start with whichever one you like to.
Ms. Foster: We can go in order.
Mr. Gill: Ok, so then let’s start with Central Parc, given the amount of work we increased that quite a bit, so we have budgeted $16,000 and some change, we’re up to
$17,334.
Ms. Martin: That middle column is the increased amount? Mr. Gill: No, that’s the 6 month projected.
Ms. Martin: Ok.
Ms. Foster: So, what I like to look at is the projected thru 9/30/26, and the last column as the proposed budget for next year.
Ms. Martin: Ok.

Mr. Gill: And this is what I usually look at, so I look at what we’ve budgeted, and then I look at what we’ve actually spent and sometimes they’re the same, and we’ll keep it, but other times it changes.
Ms. Martin: Ok.
Ms. Foster: So, it says security, I see you have a note there.
Mr. Gill: Yes, so that was the update with Q-Wire, so the increase security cost for each of the various communities.
Mr. Soman: We approved that at the last meeting or no?
Mr. Gill: We did, yes. This right now this doesn’t include the new amount that we just approved.
Ms. Foster: So the $19,000 is already contracted. Mr. Gill: Yes.
Mr. Soman:	And that’s going to be the yearly charge, that includes the installation and other things because I wasn’t here at the last meeting.
Mr. Gill: Well, let me confirm there’s a one-time install fee for this.
Mr. Soman:	Yes, is that $19,500 for the whole year or was there installation fees, and new equipment fees that brought it to that amount.
Mr. Gill:	Theses are going to be every year, for security, we increased and budgeted $19,000 and he’s asking if the installation is a one-time fee.
Mr. Soman: Right for new equipment and installation because I wasn’t here at the last meeting.
Mr. Gill: Right, so I’ll find out.
Ms. Wald: Well, the Q-Wire that has, so you have that under security? Mr. Gill: Yes, I have that under security.
Ms. Wald:	Ok, so Q-Wire was for Hidden Trails, it was $6,300 and it’s up to
$2,100?
Mr. Gill: No, that’s Central Parc.
Ms. Wald: Ok, so Central Parc, it was the one-time charge which you’re paying now at $14,166 but continuing on, it’s $11,435.88 a year.
Ms. Foster: Ok.
Mr. Soman: So here it says $19,356.

Ms. Foster: So that’s about $8,000 is that one-time fee.
Ms. Wald: The one-time fee for Central Parc was $14,166.10 because I did the contract.
Mr. Soman: So we have to figure out because it says, security is $19,000 and you’re saying it’s $14,000 a year.
Ms. Wald: No, that’s not what I said, just put $11,500. Mr. Soman: Ok, so $11,435.
Ms. Wald: Yes, so $11,435 a year, so you have to factor that in, and then what’s your budget?
Mr. Soman: $19,000
Ms. Wald: So, that would include anything else that you have for security. Mr. Soman: Yes.
Ms. Martin: So it’s a one-time installation fee.
Ms. Wald: Well, no, the one-time installation fee is this year. Ms. Martin: Ok.
Mr. Soman: So, we have a difference of about $8,000, and what that entails.
Mr. Gitel:	We also have the, we’re adding the cameras that we’re getting to monitor the cameras.
Ms. Martin: Yes. Ms. Foster: Right.
(At this point several people were talking at one time, and no one conversation could be heard)

Ms. Foster: So, I apologize, I was not here for the last meeting, and I didn’t see it in the meeting before that, FPL are they charging us more now?
Mr. Gill: They are, and we don’t have a choice. Ms. Foster: Ok.
(At this point several people were talking at one time, and no one conversation could be heard)

Mr. Gill: We had projected $36,000, we budgeted next year at $39,000, so this could potentially come down a little bit, so I think we could probably take this down maybe like $2,000 or $3,000.
Mr. Soman: Ok.
Ms. Foster: Then for landscape lighting, we increased that. Mr. Gill: Yes.
Ms. Foster: Ok.
Mr. Gill: Alright. Ok, what’s the next one? Mr. Soman: The landscape lighting.
Mr. Gill: Ok.
Mr. Soman: Because we got new lighting last year so I don’t see why we would have new lighting because we paid for new lighting and electrical and all that stuff last year.
(At this point several people were talking at one time, and no one conversation could be heard)

Mr. Gill: Ok, so I’ll confirm, and if I get an answer now I’ll let you know, and if not, I’ll find out why we budgeted $15,000 for that.
Mr. Gitel: I’m sorry, I was just catching what you were saying, with the lighting, we are speaking with the electrician and we went out months ago and I guess something was wrong with the lighting, or how it was working, I don’t know exactly the background of it but, they were trying to come up with a plan for better lighting that wasn’t sticking out, because if you look there’s certain areas that have just a wire that came off or something.
Mr. Soman: Those are the ones on the side lighting. Mr. Gitel: Yes, side lighting.
Mr. Soman: The ones that light the palm trees, ok. Mr. Gitel: Yes. (inaudible comment)
Mr. Soman:	Then on the pressure washing we spent $10,900 last year on pressure washing but we only pressure washed once.
Mr. Gill: I’m projecting $10,900. Mr. Soman: Ok.

Mr. Gill: So we put $12,000 because you said the pressure washing was sufficient.
Mr. Gitel: He wanted to revisit it again because it was a little too under budget. Mr. Soman: So, who are we using now?
Mr. Gitel: Southeast Land and Water, who does our lakes as well but, this is now including all the sidewalks, so we didn’t touch the sidewalks for the most part of people’s homes.
Mr. Soman: No, the homes we never do in front, the homeowner when they have a violation to clean their driveway, they have to clean the sidewalk.
Mr. Gitel: (inaudible comment)
Mr. Soman: Because the owners do that and now we as the HOA don’t send them any letters, we just contact the city and then they have to do it. I no longer send any letters about, clean your driveway, clean your roof, I just take a picture and send it to the city, and code enforcement does the work, and they clean their driveway, they clean the sidewalk so we can eliminate that part the one in front of the home.
Ms. Martin: So that $12,000 is for all the common area, including the sidewalks. Mr. Soman: Yes, that was in front of their residence.
Mr. Gitel: Just not the pool deck or the pool roof or mailbox. Ms. Martin: Ok.
Ms. Foster: And the curbs too. Mr. Gitel: Yes, curbs.
Mr. Soman: Ok.
Mr. Gill: So, what would be a good reduction?
Mr. Soman: And what happened to the other company that we used, the 2 years before, they did a really good job and they were about $5,000 to $6,000 and they did the whole community expect in front of the sidewalks in front of resident’s home. I can look it up because before you guys came on the HOA also used them and you used them, so I can look it up.
Mr. Gitel: Was it 911 Commercial?
Mr. Soman: No, I’ll look it up in my emails. Mr. Gitel: Ok.

Mr. Soman: They did a really good job and they had given a quote to do it, not this company that you used, so I don’t know what happened.
Mr. Gitel: Ok, so we can talk afterwards.
Mr. Soman: Yes because you had used them once before. Mr. Gitel: Ok, great.
Mr. Gill: Ok, so just for general information, we’re likely going to have another meeting next month that’s needed to actually approve, this meeting we’ll go through and cover a lot of questions and next meeting we’ll set the cap, and you guys will determine, ok we do want to have an increase and then we’ll set the date.
Ms. Martin: And I think by the next meeting they should have the answers on
these.
Mr. Soman: Right, the ones we have questions on.
Mr. Gill:  Correct, and some of these could potentially be lowered, I’m keeping
track of ones that we can potentially lower.
Ms. Foster: We should also, me and the Board should look at all the proposals for landscaping and everything else to see what we want to do.
Mr. Gill: Ok.
Ms. Foster: So, I’m going put together a little table, so say like there can be, improvement in some of these like that, so ahead of time, I think that would be helpful for us.
Mr. Gill: Ok. So, for landscape maintenance we budgeted $85,000 last year, and projecting $90,000, and we could come down on that a little bit if the Board would like.
Ms. Foster: And that’s a contracted amount. Mr. Gill: Yes, it’s a contracted amount, right.
Mr. Soman: So, the contracted amount is $83,000? Mr. Gill: No, it’s $85,000
Mr. Soman: Ok, so we can’t lower the contract amount.
Mr. Gill: We can’t lower the contract amount, we can lower the budgeted amount to match the contract.
Mr. Soman: Ok.

Mr. Gill: Ok, so then tree trimming we kept the same.
Mr. Soman: Did we do any mulching last year or no, I can’t recall. Mr. Gill: We haven’t yet, it’s lined up for July.
Mr. Soman: Ok.
Mr. Gill: So, we budgeted the same amount and we could lower that if you’d like but, if you look at the last page, we haven’t made many changes, so you all are still in a pretty hefty increase.
Ms. Foster: You guys have oak trees in common areas?
Mr. Soman: Yes, that’s why we had the lifting of the sidewalks. Ms. Foster: Yes.
Mr. Gill: Alright.
Mr. Soman: Because I think for us and maybe Lindsay what we should do in our community is like the main entrance, where we have roundabouts and at the end of 59th Street, is what we should mulch but, I think mulching all those trees is a waste of money.
Ms. Foster: I agree.
Mr. Soman: Which is what we came up with, just where the pool cabana area is, the entrances, the roundabouts and the end of 59th Street where we have the problem.
Ms. Foster: I agree.
Mr. Soman: So I think we should probably cut the mulching budget by half, and just do those main areas.
Ms. Foster: Yes.
Mr. Gill: Ok, so I’ve lowered that, and right now Central Parc is at a $384 increase as adjusted.  Alright, we do have a $45,000 playground repair, we have a
$10,000 contingency and a $20,000 reserve, and those are the bulk of the increase for Central Parc.
(At this point several people were talking at one time, and no one conversation could be heard)

Mr. Gitel: So, here’s the thing that was for everything, and that’s including the ground and all of that. So, what I was talking about with the playground areas that impact a lot of it on there, and there’s a platform, it’s called 98 platform and it has like

the little stairs, it has a handrail and stairs to get up to the next level, and when we went out there, it’s like rusty and it’s bending back, so it’s hazard, so they’ll do if for $2,850 but it’s definitely a hazard, we actually put cones there because the metal is pushing down.
Mr. Gill: So, I just changed the playground repairs, I’ve removed the $45,000 and added the $3,000 he mentioned.
Mr. Soman: So, that would be for this year. Ms. Foster: That’s fine we should do that.
(At this point several people were talking at one time, and no one conversation could be heard)

Mr. Gill: So, what’s the ballpark figure for the replacements that you think would be needed?
Mr. Soman: Yes said $2,800.
Mr. Gitel: No, that’s just for that one item but, I can find all that out if you want to do that so I don’t hold you up.
Mr. Soman: Ok, so whatever the amount is for the repair would be like $5,000 because like he said, because if it’s a city park, and there’s a lot of community where you have an amenity that you can’t remove it, the By Laws say you can’t remove an amenity, but we could tweak it.
Mr. Geiger: You could make $7,800 to make all it all turf instead of rubber. Mr. Soman: Right, so something like that, we can tweak it.
(At this point several people were talking at one time, and no one conversation could be heard)

Mr. Gill: Alright, so mulch was reduced, and now I’m down to flowers, we had budgeted $2,500 that has not been used yet.
Mr. Soman: Ok.
Mr. Gill: Next is drain cleaning we budgeted a little over $3,000, so we’ll keep that for next year as well. Landscape contingency, we did not have a line item there.
Ms. Martin: Which is for hurricane, right?

Mr. Gill:  Yes, and so we’ve projected through the next 6 months, we’ve spent
$5,000 so far, and we’re projecting another $5,000 for the next 6 months which brings us up to $10,000, so we budgeted $11,000 for that. Additionally, with the line items being so specific and us honing in on this, I think it allows us to remove some of the money that we would be putting into contingency.
Ms. Martin: Yes.
Mr. Gill: Then lake and canal maintenance, same thing, we budgeted $11,000 and we projected out almost $10,000 and so we’re budgeting $11,000 again if the Board is ok with that.
Mr. Soman: Yes.
Mr. Gill: Ok. Then irrigation repairs, the same thing, we budgeted $15,000 we projected about $13,000 to the end of the year, so we budgeted $15,000 again. Alright, so general repairs and maintenance throughout the District, there’s been a ton of work done, we budgeted only $10,000 we are projecting that will be priced to about $30,000 for Central Parc, so we’re budgeting $20,000 for next year.
Ms. Foster: I think that’s fair.
Mr. Gill: Yes, and additionally this is another line item that’s just kind of like a catchall. Then janitorial services, I don’t know if you want to walk through this but, we budgeted $13,000 and projected $12,000, and we’re increasing a little bit.
Ms. Martin: Are you changing companies?
Ms. Gitel: We were talking about that, and if we’ve had a lot issues with them, especially in Central Parc, we just thought maybe it would be a good idea to have a company called Total Cleaning Services, and they’re very capable of doing what we’re asking them to do and they understand everything, they are very professional, and they have a good staff and they’re actually right up the road, so if want to change and have a different type of service.
Ms. Martin: I think you should change. Mr. Soman: Is there a cost difference?
Mr. Gitel: No, that’s the increase and they’re also very capable, but the company we have now is 911 Cleaning, is lower but again, they just took over and they honed their budget so maybe they’re also getting a set type of work. (inaudible comment)

Mr. Gill: So, is the Board ok with keeping it that way?
Mr. Soman: So, the Total Cleaning Services, did we get a quote from them for the new vendor?
Mr. Gitel: Yes.
Mr. Soman: So, that’s what this $16,000 is?
Mr. Gitel: Yes, that is what it’s going to be, and that’s to do everything that you’re getting now.
Mr. Gill: Ok, so I’ll keep that as is. Let’s jump down to pool maintenance, we over budgeted a little bit, so we lowered that to a little over $8,000. Then pool repairs, we kept it the same, $7,500. Cabana maintenance and furniture, we did a lot of furniture maintenance and repairs this year, we budgeted $9,000, and we spent pretty much that $9,000, I think this is an item that we can potentially lower if needed, and we can probably pull from contingencies or from repairs and maintenance if we needed to, so is the Board ok with us dropping this to like $5,000.
Mr. Soman: Yes. Mr. Gill: Ok.
Mr. Gitel: Just bouncing back to the playground really quick, I think just the repairs that we were talking about, like the rusty areas we talked about, filling in the gaps and sealing the rubber, and other tripping hazards, like this little gate that’s on there, sanding it, the spiral climbing thing, and then there’s post caps as well that go on there, so just like little things like that, the total looks like it’s around $8,000 to do all that without repairing the entire thing including not putting turf or anything of that sort.
Mr. Gill: And right now we have it at $10,000 and that will cover it if the Board agrees.
Ms. Foster: Yes. Mr. Gill: Ok.
Ms. Foster: And I’m sorry, can you jump to the assessments of where we’re at?
Mr. Gill: Yes, so we’re at $219,000, and then between now and the next meeting, I don’t know if you all talk to community members and can get an appetite for like, there may be an increase and this is the amount that we might do.

Ms. Martin: Well, for Manor Parc they have to know there’s an increase, because they didn’t get any increase the last time.
Mr. Gill: Right, and so just certain numbers just look better, so if the Board is like, we can keep it under $150 or $200 that might be ok. Ok, so cabana maintenance, we did that, we lowered it, then pest control, iguana removal is at $2,500.
Mr. Soman: Have you guys done any of that? Mr. Gill: No we haven’t.
Ms. Martin: Nonsense, I agree. Mr. Gill: Ok.
Mr. Soman: Because it’s normally, to be honest with you, the HOA takes care of that because nobody has the CDD’s number to call so it’s happened in our community about 2 or 3 times for the year for iguanas and the HOA picks it up and charges us $75, when an iguana gets squashed in the road.
Ms. Martin: Ok.
Mr. Soman: So, I think we all know that the HOA takes care of that. Mr. Gill: Ok.
Ms. Martin: I think that’s trapping and that’s a waste of time.
Mr. Gill: Ok. So then $5,000 for operating supplies, we budgeted $5,000 we spent about $6,000, so we budgeted $6,000. Then permits, we went up a little bit, I don’t know permitting has increased but we budgeted $4,000 and projected $5,000.
Mr. Soman: So, we spent $4,000 and that’s what we budgeted?
Mr. Gill: We did, actually we only spent $4,000 right now no actually we only spent $1,000.
Mr. Soman: So we only spent $1,000, and we projected $4,000 so I don’t think that should increase, because we only spent $1,000.
Mr. Gill: Ok.
Ms. Martin: And we think that amount will cover the permit for the playground?
Mr. Soman: Yes, that’s definitely, and that that’s gong to be a separate special tax I think, I don’t think that’s part of that permitting.
Ms. Martin: Ok.

Mr. Soman: That’s a special tax, and this is just cost of doing business with the CDD permits.
Ms. Foster: Yes.
Mr. Soman: So, I think we should remain the same if we only spent $1,000. Ms. Foster: Yes.
Mr. Gill: Ok, so I’m going to drop that. Property insurance, that went down a little bit. So, the sliders that we can work with right now are contingency and reserves.
Mr. Soman: So, we have a general reserve maintenance of $20,000 and then we have another contingency of $10,000 and another reserve of $20,000, so we have general maintenance repair is that reserve money?
Mr. Gill: No, whenever we have general repairs and maintenance we’ll pull from that line item, and then if there’s a project or something the Board really wants to do and they have an idea, we’ll pull from contingency or reserves but, towards the end of the year, usually the line items that are depleted, then we just have to go to contingency or reserves.
Mr. Soman: So my question is the repairs and maintenance general fund, so right here you said Lindsay is, or I’m not sure, we budgeted $10,000 and we spent
$14,000 of it so far.
Mr. Gill: Yes.
Ms. Foster: And we expect to spend about $15,000.
Mr. Soman: So we expect to spend another $15,000 in the next 6 months is that what I hear?
Mr. Gill: Yes.
Mr. Soman: Ok, alright, so I understand.
Ms. Martin:	And a question from me, is there a reason why contingency and reserves is not the same?
Mr. Gill: It’s whatever the Board wants to do. Ms. Martin: But it’s for the same purpose.
Mr. Gill: Well, I’ll turn it over to Ginger.
Ms. Wald:	You can use it for whatever you want because it’s general fund. Contingency is this, if something happened, it’s not one of those line items, it’s

contingency for everything, reserves are, we want to keep this money because we want to be able to use this for something down the road, and it carries over to the next year.
Ms. Martin: Ok.
Ms. Wald: So, it’s something you can always use. Ms. Martin: Ok.
Ms. Wald: The key is, as long as it’s in the general fund, you can use whatever you want.
Ms. Martin: Ok, so basically Hidden Trails has $30,000 of anonymous funds. Mr. Gill: Centra Parc.
Ms. Martin: Yes, Central Parc.
Mr. Soman: So how much did we use of contingency? Mr. Gill: None.
Mr. Soman: And how much did we use of our reserves? Mr. Gill: None so far.
Mr. Soman: So, that $30,000 is going to carry over to the next year, if we don’t

use it.

Mr. Gill: Yes.
Mr. Soman: So, if we put another $30,000 now it’s going to be $60,000 in the

next year, so we haven’t used any of it.
Mr. Gill: Correct, I mean because we’re specializing each of these line items, we’re pulling from the specific line items.
Mr. Soman: Right, so we have $30,000 to carry over if we don’t use it. Mr. Gill: Right.
Mr. Soman: And where are we now as far as increasing our budget? Ms. Wald: Halfway there.
Mr. Gill: So, we’re at $195.
Mr. Soman: So, we’re at $195 and that would be an increase of how much? Mr. Gill: $195.
Mr. Soman: $195? Mr. Gill: Yes.
Mr. Soman: So you mean $195 for the community, so it’s $195 per person.

Mr. Gill: No for the year, so we’ll send that letter out to everyone.
Mr. Soman:	So, if we cut our reserves and contingencies in half right now because since we haven’t spent any of our $30,000, what would we be at?
Mr. Gill: Let me find out.
Ms. Foster: We should, before we do that too, we should look at everything else proposed, like if we wanted to do a project.
Mr. Soman: Right.
Ms. Foster: So I think before the next meeting that’s what we should look at but, knowing that we have those monies.
Ms. Martin: But is that worth cutting the contingency. Mr. Gill: Right.
(At this point several people were talking at one time, and no one conversation could be heard)

Mr. Soman: I just wanted to see what the numbers were. Ms. Martin: Ok.
Mr. Soman: So, I guess under $200 sounds good. Ms. Foster: Yes.
(At this point several people were talking at one time, and no one conversation could be heard)

Mr. Gill: Alright so right now we’re at $195. Ms. Foster: Yes, ok.
Mr. Gill: I mean we’re going to have another, I don’t know Ginger do you think it’s beneficial to approve the cap now, and then set the date even if we’re going to have another meeting just in case?
Ms. Wald: Do we have a resolution on the agenda, I don’t see a resolution. Mr. Gill: I don’t think we have that, so yes, you’re right.
Ms. Wald: So, we can’t do anything, you’re still going to have to have a meeting next month to approve the proposed. All you’re doing right now, this is really a workshop.
Mr. Soman: It’s just a workshop.

Ms. Wald: Even though it’s in the meeting, it’s a workshop just to run through these numbers and by the way I’m going to give you kudos again, even though I did it this morning, on how well you work on this, it’s really lovely to see but, when you come back, you can always, say, hey I looked at this, I looked at that, and you still have time for the proposed before those letters go out for next month.
Ms. Foster: Ok.
Mr. Soman: So, we do have one more opportunity to have another meeting before we send the letters.
Ms. Wald: Yes, you got it.
Mr. Soman: So, I’m ok with the $195, and all of that, all those proposals, those things, and I would like to get the front of the community looking a lot better.
Mr. Gill: Ok.
Mr. Soman: So, I’m good so far.
Mr. Gill: Ok, so $195, and now we can jump down to Manor Parc. So, Manor Parc we have $347.09 right now, and we can start trimming potentially. So field management services at $15,000, increased $1,000 to $16,000.
Ms. Foster: How much of that did we spend?
Mr. Gill: We spent $7,500 until we spend the rest. Ms. Foster: Ok.
Mr. Gill: So, security, we budgeted $16,000, and we increased it to roughly
$21,000. I will confirm about the installation when we speak.
Ms. Foster: Ok.
Ms. Wald: Which one is that one? Mr. Gill: This is Manor Parc.
Ms. Wald: So, Manor Parc, it’s a one-time fee of $17,000 so that comes here, and their part is $18,924.48, so just put $19,000 there.
Mr. Gill: And we put $20,000, and then you’re not getting those additional cameras, so that’s why I did that.
Ms. Wald: Ok, so you’re good. Ms. Foster: Ok.

Mr. Gill: Alright, so camera repair and upgrades, we spent $5,000, and you may not need any with the new security system that we’re getting but we budgeted $5,000, so this might be an area that we can wiggle.
Ms. Foster: Yes, and did you just get new cameras?
Mr. Gill: We would be, so the repairs may not be necessary, so I’m going to confirm that.
Ms. Foster: Yes.
Ms. Wald: I don’t really know if you need anything, to tell you the truth. Ms. Foster: We shouldn’t.
Ms. Wald: You have a one year warranty if I remember correctly. Ms. Foster: Ok.
Ms. Wald: So, I think it’s a one year warranty so, you might want to go down to

zero.

Mr. Broomer: Our maintenance is included right from the description.
Ms. Wald:	Yes, it is but if something happens, say somebody goes in and

decides to rip it all out, it’s not covered for vandalism.
Mr. Gill: But just for Hidden Trails we had that maintenance done, we can jump down to that one real quickly.
Mr. Geiger:	Yes, so the permit fees is $1,500, my estimation was $10,000 to
$12,000 on the permitting.
Ms. Wald: Ok.
Mr. Geiger: Nobody has any more questions on that? Ms. Foster: No, thank you.
Mr. Gill: Ok, so let’s continue with Manor Parc. Jumping down to the internet cable, we kept it the same. Lighting and electrical went up a bit from $12,000 we budgeted $15,000. Water, the same thing, we budgeted $2,000, looks like we’re spending that. Property insurance is a little bit lower, landscape maintenance we projected a little less than we budgeted.
Ms. Foster: Again, isn’t that contracted?
Mr. Gill: It is, we budgeted higher and it looks like the projected contract is only going to be a little over $120,000 but, I’ll confirm that.

Ms. Martin: And you’re factoring in that they may ask for an increase right? Mr. Gill: Yes.
Ms. Martin: Ok.
Mr. Broomer: That’s JLS right? Ms. Martin: Yes.
Mr. Gill: It is.
Mr. Broomer: Well at Hidden Trails we fixed the annual increase at 3% so you probably can do the same with them.
Mr. Gill: Yes.
Ms. Wald: I think we did it with all of them. Mr. Gill: Yes, for all my Districts.
Ms. Martin: Ok.
Mr. Gill: Landscape contingency, we spent $6,750 and projected through the end of the year about $11,000, so we budgeted $15,000, and this could be lowered a little bit.
Ms. Martin: And landscape contingency is for what, like flowers and stuff? Mr. Gill: Anything extra we need for landscaping.
Ms. Wald: Replacing shrubs or trees.
Mr. Gill: It’s just something that we have there, so this is ok? Ms. Martin: For now, yes.
Ms. Wald: You can always change it after you look over everything. Ms. Martin: Yes.
Mr. Gill:  Alright, let’s jump down and we haven’t lowered anything yet, mulch,
$8,000, we have not spent anything for mulch.
Ms. Martin: Yes, and I remember last year when we were doing the budget, we kind of kept that $8,000 but, Jason, how much is it to landscape the perimeter of the parking, and the monuments, is that $8,000?
Mr. Gitel: What we just did?
Ms. Martin: In Manor Parc, we have it, all of Rock Island, all of Commercial and the monuments.
Mr. Gitel: So, all the monuments have been done.

Ms. Martin: Ok, but for the next budget period that we’re doing now.
Mr. Gitel: So, I don’t think we would because I don’t think there are any annuals, back there but, there’s a budget item for that already.
Ms. Martin: We want mulch here at the property, it has never been done. Mr. Gitel: Ok, so I’ll look at that, I don’t know if I have a quote on that.
Ms. Martin: So, like when you’re on Commercial Blvd., all of the perimeter of the property on Rock Island, all that stretch.
Mr. Gitel: Ok, so we need to get a proposal for mulching on all that.
Ms. Martin: Ok, and I’m trying to remember back but, I think it was $18,000 last year, so let’s see what that number is and then we can figure that out.
Mr. Gill:	Ok. Alright, jumping down to annuals, we budgeted $2,000, we’re projected to spend about $2,000 but we budgeted higher for next year, we budgeted
$5,000, do you want to keep that?
Ms. Martin: How much did we spend?
Mr. Gill: We spent $850 and we’re projecting to spend another $1,000 to bring us up to $2,000 to cover it all.
Ms. Martin: Annual flowers? Mr. Gill: Yes.
Mr. Martin: I think that’s a big increase because we only spent that much, let’s keep it the same.
Mr. Gill: Ok. Then tree trimming, we just put a place holder here about $25,000.
Ms. Martin: Yes, I see that, and so maybe next season just if you could have a map of the trees that’s included in that $25,000.
Mr. Gitel: I believe there is one, I just have to find it.
Ms. Martin: Ok, because there are a lot of trees that have never been trimmed.
Mr. Gill: Alright, pressure washing, the same thing for Manor Parc, we put it at about $12,000.
Ms. Martin: Alright, so the same thing as Manor Parc said, we’re not doing the owner’s sidewalks, everybody was happy with what we did this time, the only person that was concerned was Kristen who was on the Board who wanted power washing in front of the owner’s homes, so we can repeat what he did the last time.

Mr. Gill: Alright.
Mr. Gitel: So, we had the curbing last time, like where we missed the curb on the other side.
Ms. Martin: You can do those areas, just not the sidewalks in the front of the homes.
Mr. Gitel: Ok, so it will be money then from what we did. Ms. Martin: Yes, right.
Mr. Gill: Right now I have the budget at about $4,000, I can put it in at $6,000. Ms. Martin: Right where?
Mr. Gill: For pressure washing. Ms. Martin: Ok, I see it now, yes.
Mr. Gitel: It’s going to be way more than that.
Mr. Gill: It would be way more with your additional item?
Mr. Gitel: Where you have pressure washing it should be in there, oh I see it’s
$12,850.
Mr. Gill: Right.
Mr. Gitel:	Well we did miss this whole one side of the street, so I would say
$9,000 is enough.
Ms. Martin: Did you do that in Central Parc?
Mr. Soman: The curbs, so we did all the curbs, all the common areas, the roundabout, we just didn’t do in front of the homes, so for 10 years we’ve never done it, and when we sent out our letters before the HOA said that now we know it’s CDD responsible, we never actually said to the homeowner it’s their responsibility, so they have taken that on any time they get pressure washed to do it.
Ms. Martin: So, you said Jason about $9,000?
Mr. Gitel: I’d say $9,000 and I can absolutely asked them, and I’ll try to do it for

that.

Ms. Martin: Ok, alright.
Mr. Gitel: He’s willing to work with us. Mr. Gill: Ok.
Ms. Martin: The Manor Parc canals is a hot mess.

is.

Mr. Gill: Yes, so we’re budgeting $13,000 or about $14,000, so I’ll keep that as

Ms. Martin: Yes, because part of the lake is completely dried up, and I believe

because of that it just looks unkept.
Mr. Gill:  Alright, let’s jump to irrigation repairs, although we only project about
$8,000 we budgeted $15,000.
Ms. Martin: How much did we spend? Mr. Gill: We’ve only spent $3,000 so far.
Ms. Martin: Why do we think we’re going to spend $15,000?
Mr. Gill: That’s what we budgeted last year, I think that’s just a number, this can be lowered.
Ms. Martin: I think we can lower that. Mr. Gill: Alright.
Ms. Martin: How much did we spend $5,000? Mr. Gill: About $4,000 already.
Ms. Martin:	We could probably lower that to $6,000, just because I know the irrigation right now is probably lacking.
Mr. Gill: Ok, so I put $6,500.
Ms. Martin: What do you think Jason? Mr. Gitel: On the?
Ms. Martin: Manor Parc irrigation, this goes with the irrigation problem that we have on the property, right, that’s why this line item is that way?
Mr. Gitel: Yes,
Mr. Gill: And the irrigation heads. Ms. Martin: Yes, it keeps breaking.
Mr. Gitel:	There’s always going to be repairs because most of the time when they do those irrigation checks, there’s always something.
Mr. Gill: So I think we should keep it closer to $9,000. Ms. Martin: Yes, let’s keep it that way, good.
Mr. Gill: Alright, then janitorial services, same thing, we have a new proposal, we increased that to $16,000.

Ms. Martin:	I hope this company shows us their work in Manor Parc better, because right now homeowner’s are not happy.
Mr. Gitel: I need to double check also on their agreement too so if we end up with it not working out, we can figure it out.
Ms. Martin: Yes.
Mr. Soman: And when will the new company start?
Mr. Gitel: They are ready to go now but, we have the other vendor. Mr. Soman: Ok, well they can start the first of the month.
(At this point several people were talking at one time, and no one conversation could be heard)

Mr. Gill: So, this total cleaning proposal for the rest of this year, we’re going to pull up a proposal now, and you can see if we have the money, and then we can get a motion for that.
Ms. Martin: Ok.
Mr. Soman: So, also for Central Parc, we want it like to start in the beginning of May, like May 1st.
Mr. Gill: Ok.
Mr. Soman: We’ll use our contingency if we have to, that’s how bad it is there. Mr. Gill: Ok, so let’s keep moving on, pool repairs, $11,000, keep it the same? Ms. Martin: How much did we spend?
Mr. Gill: We’re projected to spend $10,000. Ms. Martin: Ok.
Mr. Gill: Pool cabana maintenance, projecting to spend, ok so we purchased a lot of items here, and so we’re keeping it the same.
Ms. Martin: Yes.
Mr. Gill: Ok. Permits and contingencies, we left that the same, it’s a little higher than projected about $1,000 more.
Ms. Martin: And why do want to increase that? Mr. Gill: I’m not totally sure on that.
Ms. Martin: What do we need?
Mr. Gill: We can probably lower that to the $2,500.

Ms. Martin: Yes.
Mr. Soman: Well how much did you last year? Ms. Martin: How much did we spend last year? Ms. Wald: It’s nothing yet.
Mr. Gill: Nothing yet.
Ms. Martin: Ok, so what is that service?
Mr. Gill: Let me confirm what that is, yes, this is only in Manor Parc though. Ms. Martin: Ok, was that mulching?
Mr. Soman: Well, you have mulching here, but it says refuse service for this. Mr. Gill: Yes, it says we contracted with Waste Management for service.
Ms. Martin: Oh, that is.
Mr. Gill: Yes, $800 annually for that but, let me confirm. Ms. Martin: Yes, I like that one.
Mr. Soman: So, I guess it’s to cancel their contract, is that what that was? Ms. Foster: I have no clue.
Mr. Gill:	Ok, then drain cleaning, $3,000, we haven’t spent any yet, but we projected we want to do the drain cleaning, which is $3,000, so leave that in?
Ms. Martin: Yes, we need to do the drain cleaning before hurricane season.
Mr. Gill:	Ok.	Then drainage repairs for preventative maintenance, the same thing, $5,000, you have about $8,000 for the drain maintenance repairs and cleaning.
Ms. Martin: Did we use any? Mr. Gill: Not yet, no.
Ms. Martin: Ok, so should we keep it at $5,000 or lower it?
Mr. Gill: I think we need to keep it, and we’ll do it before the end of this year.
Ms. Martin: So, if we haven’t used any yet, and we have three, how much is left? Mr. Soman: So, another $6,000, we’re halfway through our budget.
Ms. Martin: Ok.
(At this point several people were talking at one time, and no one conversation could be heard)

Ms. Martin: What would we be doing at the playground for $20,000? Mr. Gill: The playground repairs at Manor Parc.

Mr. Gitel: So, you can probably do at Manor Parc, if you want to, you guys aren’t having that little playground either.
Ms. Martin: Can we lower that to $10,000? Mr. Gill: Ok.
Mr. Gitel: Yes, that’s going to be plenty.
Ms. Martin: So, I suspect that is based on mulching. Mr. Soman: You have a mulching budget for $8,000.
Ms. Martin: I’m going to talk to two Board members about mulching because I think it’s 50/50 for that.
Mr. Gill: Yes, and as Ginger mentioned, it washes away, and it gets in the drains.
(At this point several people were talking at one time, and no one conversation could be heard)

Ms. Martin: Ok, so I’m ok.
Mr. Gill:	Ok, so for reserve contingencies, we have $32,500, and right now you’re at $221.
Mr. Soman:  And you didn’t spend any of your reserve yet, which means your
$32,000 is going to carry over to next year.
Mr. Gill: Ok.
(At this point several people were talking at one time, and no one conversation could be heard)

Mr. Gill: Let’s jump down to Hidden Trails, this is with you Russel? Mr. Broomer: Yes.
Mr. Gill: Ok, so field management services, the same thing, increased a bit, then security.
Mr. Broomer: I know we changed the camera, and that’s just the minimum fee. Mr. Gill: Right, and Ginger do you have that one for Hidden Trails?
Ms. Wald: Yes, hold on one second, I’m sorry. Yes, for Hidden Trails is $6,300. Mr. Gill: Ok, so they bumped up quite a bit.
Mr. Broomer: Ok.
Mr. Gill: So, he put $6,300 and then they add $5,940, so I’m going to lower it.

Ms. Foster:	That’s from the $495 times 12, that’s the $5,940, that’s the $495 times 12, and Hidden Trails is also looking into the service.
Mr. Gill: Ok.
Mr. Gitel: Yes, we didn’t discuss it because I hadn’t heard anything but, we were talking about that, if you guys want that, you can get it.
Mr. Broomer: Ok.
Mr. Gill: Well, I’m saying the number that they put in, that they added, is the $495 times 12, which suggests they’re going through cameras also for Hidden Trails.
Mr. Gitel: Ok, and you most likely just need two though. Mr. Gill: Ok.
Mr. Broomer: We just doing the lights in front.
Mr. Gitel: Well, this is separate, this is the monitored cameras that we were talking about for the pool cabana.
Mr. Broomer: Ok.
Ms. Martin: That’s a security line item, it’s that Q-Wire? Ms. Wald: Yes.
Mr. Gill: Plus this other one. Ms. Wald: But it’s budgeted. Ms. Martin: Ok.
Mr. Broomer: And this is for the monitoring also? Mr. Gitel: Yes, to do the monitoring.
Ms. Martin: Yes, the Q-Wire and the pool monitoring cameras.
Mr. Broomer:	I don’t know that we’ve enough issues that we need the monitoring.
Mr. Gitel: Yes, that’s why we didn’t have it in here to discuss it.
Mr. Soman: Yes, you guys are hidden, there’s nobody coming back there.
(At this point several people were talking at one time, and no one conversation could be heard)

Mr. Gill: With the new cameras we likely won’t need the camera repair, so I’ll take that out.
Ms. Martin: Yes.

Mr. Gill: Internet cable, we’ll keep that.
Ms. Martin: Did you take that for Manor Parc too? Ms. Wald: Yes, he did.
Ms. Martin: Ok.
Ms. Wald: No, they still have it.
Mr. Gill: No, that’s Central Parc, sorry, Manor Parc, it was taken out, ok. I don’t know why your street lighting, I guess they projected, we budgeted $46,000 and we’re projected to $46,000 so I’m not sure why it’s down to $43,000, but I’m going to bump this back up to $46,000, so I’m going to keep it as it is.
Ms. Wald: Leave it as it is, we can always use contingency. Mr. Gill: Right.
Ms. Martin: Why is Hidden Trails lighting one end of the other two communities. Ms. Wald: Remember it’s FPL, so they might have additional light poles.
Mr. Gill: Yes, and it says electric and street lighting so they may have additional electrical.
Ms. Wald: You don’t know, I mean you’d have to look it up. Ms. Martin: Ok.
Ms. Foster: This is a small amount for the water, I don’t know why it went up so
high.
Mr. Gill:	Right, we budgeted $1,500 and we only spent $479, but I think we
should keep this the same. Then property insurance, we lowered that and she projects it will be a little bit lower, so $5,000 and some change. Repairs and maintenance we budgeted $10,000, we projected and only spent $3,000, this is a line item you could potentially lower.
Ms. Martin: Yes, you can lower.
Mr. Broomer: To like $7,500, or $5,000, one of the two.
Ms. Wald: I think you can do $5,000 because you only spent $3,600.
Mr. Gill: Ok, so you’re down $154 right now. Then landscape maintenance, it says they added $4,000 the sound barrier wall maintenance which bumps you up to
$97,000.

Mr. Broomer: Ok, and that’s a 5% increase, and it could probably be 3% if you negotiate with them.
Ms. Martin: That’s CDD paying him.
Mr. Gill: Yes. Alright, landscape enhancements, we budgeted $19,000, we haven’t spent any of that, so we budgeted $19,000 again. It says the south wall enhancement if we do decide to move forward with that project.
Ms. Martin: What’s that project?
Mr. Gitel: So, the south wall there’s a bunch of silver buttonwoods, and they’re just straggle there, and it’s very ugly, they’re all dead it’s just like there’s bare ground on the bottom, I can probably find a picture and show you, so that’s what that project was.
Ms. Martin: So Russel do you want to spend $19,000 on that?
Mr. Gitel: Remember Russell it was power washed, we go that all done.
Mr. Broomer: I remember we wanted to get it done this year, I think it’s in the budget.
Mr. Gitel: I don’t know.
Mr. Soman: If it’s in your budget this year, you haven’t used it yet. Mr. Broomer: How much is in the budget?
Mr. Gitel: $19,000.
Mr. Gill: It says we’re projecting to use, and this is just for landscape enhancements, so again, we’re projecting that we’re going to do that project by the end of the year, he’s projecting that work is $15,000 to finish it, and then we’re adding that back for next year for another project.
Mr. Broomer: So, how much do we have, the full $19,000?
Mr. Gill: We budgeted $19,000 but, we’re going to use $15,000 this year for that project.
Mr. Soman: So, you haven’t used it.
Mr. Broomer: For the south wall project? Mr. Gill: Yes.
Ms. Wald: The question is, what you want to do next year, that’s what you want to put in there.

Ms. Martin: Yes, do you want that $19,000, what do you need to spend $19,000, that wouldn’t be a project next year again.
Mr. Gill: Well, this is for landscape enhancements. Ms. Martin: Ok.
Ms. Wald: It doesn’t have to be a project.
Mr. Broomer: Like all the landscape enhancements we just had done, I don’t see a current year expense.
Mr. Gill: Let me find that out.
Mr. Broomer: Because I think we just did like $20,000 worth of work.
Ms. Wald: And I don’t think that showing up, and you know why it probably hasn’t been paid yet, that’s why it’s not showing up.
Mr. Gill: Yes, so we have it projected.
Ms. Wald: It hasn’t been paid yet, it’s not showing up.
Mr. Broomer: And I’m pretty sure it was like at $20,000 because we used it all. Mr. Soman: Oh, you used it, ok.
Ms. Wald: It’s just not showing up. Mr. Soman: So, you used it already.
Mr. Broomer: Yes, so I prefer to keep it Mr. Gill: Ok, so keep it at $19,000.
Mr. Broomer: Yes.
Mr. Gill: Ok. Alright, then tree trimming, the same thing we budgeted $8,000 and we’re projecting to use that $8,000 for is we haven’t spent it already, it’s just not showing here yet, so do you want to keep that the same?
Mr. Broomer: Yes, if we’re planning to actually do it. Mr. Gill: Ok, then mulching, same thing, $6,000.
Mr. Broomer: Yes, I’m good with the mulch, I mean I just don’t want the dirt there, it’s mulch or you plant the sod over it, either or.
Mr. Gill: Got it. Pressure washing we have yours set, we didn’t increase it here. Mr. Broomer: Ok, that’s fine.

Ms. Martin: Jason, for pressure washing I just want to double check that what we’re budgeting for includes the roundabouts that need to get done at least 2 times a year for Manor Parc.
Mr. Gitel: Yes, with that amount we’ll be fine. Ms. Martin: Ok.
Mr. Gill: Lake and canal maintenance, we budgeted $8,000 and some change, same thing, we’re projecting to spend that much, so keep it the same.
Mr. Broomer: Ok.
Mr. Gill: Then drain cleaning, that’s at $2,700.
Mr. Broomer: Jason, actually with the drain there is one that needs to get fixed, at the very north end at the roundabout, so the roundabout is here, the last house that’s along the wall, there’s a drain there, and one of the bars is missing, and with a kid or something with a small foot could get their foot stuck in there.
Mr. Gitel: So, it’s just the cover. Mr. Broomer: Yes.
Ms. Wald: Keep in mind, as your engineer said, you need $13,500. Ms. Foster: Yes, also any work that comes along with the cleaning.
Ms. Wald: Exactly, so you need to bump that up because you’re going to have to do that report for next year, for your 5 year certification.
Mr. Gill: Ok, so I’m going to put that in drain cleaning because I don’t want to add another line item because the formulas will be off but, I’m going to add to one of these.
Mr. Soman: So, drain cleaning or general repairs. Mr. Gill: Yes, I’m going to add it.
Ms. Wald:	And I don’t care where you add it, just make sure you add that amount to the one that you pick.
Mr. Gill: Yes.
Ms. Wald:	So, as long as he adds it somewhere, just write it in and add the number, I would add it to drain cleaning.
Mr. Gill: Yes.

Ms. Wald: And by the way, you’re going to have issues, I would just put $15,000 and then play around with it later, and you just saw the report, so you saw that it has to be done.
Mr. Gill: Ok, so now you’re up to $230,000 with that, and the playground, we lowered the reserves. Ok, so I’m going to keep this as it is, next is irrigation repairs at
$3,000, we’ll keep it the same, it looks like we projected a lot more than that but, I don’t know if this is a one off thing, maybe we should keep the budget the same.
Mr. Broomer: Ok.
Mr. Gill: Then janitorial services, again this is for the proposal, and we’ll go with that. Then pool cleaning, about the same?
Mr. Broomer: Yes, and on the pool cleaning, we always get complaints in the summer, the people go on the weekend and it’s dirty.
Mr. Gitel: Yes, so we can talk about that but, it’s going to be pretty expensive if you want to do it like every day type of deal.
Mr. Broomer: Not every day but, maybe like a Saturday morning or something so at least when people go on the weekend in the summer it’s clean.
Mr. Gitel:	Ok, and I may have to find out how it works but, can an additional company just do one day.
Ms. Wald: No, the company can just add it into their schedule.
Mr. Gitel: No, I’m saying if they don’t have the ability to do that, are you able to use another vendor for one day.
Ms. Wald: Well, you can but it’s going to be astronomical in price. Mr. Gitel: Ok.
Ms. Wald: I would check with your current vendor and see if they can even do it Friday, it doesn’t necessarily have to be Saturday morning.
Mr. Gitel: Ok, but if a storm were there, you have a big wind, there’s nothing I can do about it.
Ms. Wald: There’s nothing you can do.
Mr. Gill: The drain he just mentioned, do you know where that’s located? Mr. Gitel: Yes.
Mr. Gill: Ok.

Mr. Gitel: Alright so I’ll ask them for Saturday. Ms. Wald: They can just change the schedule. Mr. Gill: And this is for pool cleaning Russell?
Mr. Broomer: Yes, it’s the biggest complaint I think in our neighborhood. Mr. Gill: Ok.
Ms. Martin: So, what day would you want him to clean? Ms. Wald: Well, he would like it closer to Saturday.
Mr. Gitel: Well, they already go Monday, Wednesday and Friday. Ms. Wald: So, they do it Friday.
Mr. Broomer: Or they could do Tuesday, Thursday and Saturday. Ms. Wald: If they can do it.
Mr. Soman: So they go on a Friday and it’s still dirty on a Saturday, plus there’s trees there.
Mr. Broomer: I mean it’s partly trees and it’s partly people, and there’s nothing you can do.
Mr. Gill: Ok, then pool cabana maintenance, I think these are roughly the same as before, pool cabana maintenance we budgeted $2,000, we spent $21,000, we did a lot of changes, so we budgeted $8,000, and I think we can lower this if you’d like.
Mr. Broomer: Yes, because I don’t think we’re going to spend it again, definitely lower it, I don’t think we need to change the furniture again.
Mr. Gill: Ok, so $3,000 there, a little more than what we had. Permitting, we kept at $4,000, we haven’t spent any of that permitting yet for the pool. I’m not sure about the timing for the report, this permitting is for the pool permitting, it says permitting is for annual pool permit and acquired quarterly reports, so we have to keep that. The playground repairs we have $3,000 in playground repairs for Hidden Trails.
Mr. Gitel: There’s not much that needs to be done this year, so we just wanted something just in case for like if they want to do like a rust prevention or things start rusting they might repaint it or if they want to sand it, that’s usually like $1,200 to
$1,500.
Mr. Broomer: So, maybe just lower it to $1,500. Mr. Gill: For reserves?

Mr. Broomer: No for playground repairs.
Mr. Gill:	Ok.	Alright, so right now you’re at $197, we budgeted reserves at
$10,000, we budget for this next year $20,000, we can lower that, so we also just put in a hefty amount for the annual inspection already.
Mr. Broomer: Yes, just keep it at $10,000, unless are we expected to spend it this year as of now?
Mr. Gill: I don’t think you’ve told me of any projects.
Mr. Broomer: Ok so I would keep it at $10,000, I don’t think we need to raise it. Ms. Martin: Reserves.
Ms. Wald: Yes.
Ms. Martin: How do you have for landscaping, if there’s a hurricane or anything\? Mr. Gill: For Hidden Trails?
Ms. Martin: Yes.
Ms. Foster: Well, you always have contingencies. Ms. Martin: Ok.
Mr. Gill: Yes, they’ll have a landscaping contingency in Hidden Trails, we have a contingency of $5,000.
Ms. Martin: Ok.
Mr. Gill: And then $10,000 in reserves for them.
Ms. Martin: Ok, Russell you are comfortable with $10,000 in reserves? Mr. Broomer: You tell me, do you think we need more?
Ms. Foster: Your contingency line item is $15,000.
Ms. Wald: Yes, so you have $15,000, if you don’t spend any this year, you can go lower.
Ms. Martin: That’s fine.
Mr. Gill: Ok, so I think what I will do is, I’ve made notes, I will talk the accountant, and I’ll email you this just know that there’s a lot of notes in here, this will change, but I will send it to you so you can look at it.
Ms. Foster: Yes.
Mr. Gill: So, one last thing, so we talked a decent amount about janitorial services, that covered theses increases, it sounds like the Board would like maybe all of

the communities to have the current vendor terminated and for us move forward with this new vendor.
Ms. Martin: Yes.
Mr. Gill: Can you walk us through the cost?
Mr. Gitel: Yes, so previously Monday, Wednesday, Friday, Manor Parc, $1,332, Central Parc, $1,370, and Hidden Trails $1,332.
Mr. Gill: Ok, can you give those to me one more time.
Mr. Gitel: So, Manor Parc is $1,332, Central Parc, $1,370 and Hidden Trails,
$1,332 a month.
Mr. Gill: Ok, per month for janitorial services. Mr. Gitel: Yes.
Mr. Soman:	Both Manor Parc and Hidden Trails is the same amount, and Central Parc is $1,370.
Mr. Gill: Yes, go it.
Mr. Broomer: That’s for taking trash up?
Mr. Gitel: Yes, and I was going to go over it just really quick. So, I’m going to go ahead and tell you so we can hold them accountable for what they’re going to do. So, making sure your property is free of debris, police common areas, maintain everything is in order, litter control, common area trash bins, doggie stations, trash disposal, all collected trash debris will be removed from the community and properly disposed offsite. They’ll have a service vehicle that will be used to search through the community, reporting any immediate extra maintenance issues or property damage that needs to be taken care of. They have some extra documentation, provide pictures every service, rearrange the pool furniture if needed, patrol the pool area for debris, wipe down the pool area table tops, clean all the pool area bathrooms, empty garbage cans, replace liners. So, the biggest thing we made sure of is the trash, because I know there was constant trash, and again, things happen and we can’t do anything about things floating but, they understand their porter will be, it just has to be, you park here, and you can’t do it all driving south and driving and north, so they know that, and they made little blocks and they understand that’s what we were asking for, so that’s what we’re going to do, so this is everything.

Mr. Broomer: Do they offer picking up dog waste, if they leave it on the grass in the area?
Mr. Gitel: No, I don’t think so.
Ms. Martin: No, those are violations for bad dog people.
Mr. Broomer:	Yes, and I know there are companies that do it, so I thought maybe, and I know it would probably be an additional fee.
Mr. Gitel: Yes, and I have additional services right here and I did not see that on

there.

Mr. Broomer: Ok. Ms. Martin: Ok.
Ms. Foster: Didn’t I see that Hidden Trails on the janitorial services, that $12,900

that’s not going to cover this, right? For janitorial services.
Mr. Gill: We increased it.
Ms. Wald: It’s going to be more than that. Ms. Foster: Yes.
Ms. Martin: So, $1,370 times 12.
Mr. Soman: It’s $15,984, so that should be more. Mr. Gill: What is it now, $12,000?
Mr. Soman: But he said Manor Parc and Hidden Trails have the same cost.
Mr. Gitel: So, I did ask them, we did discuss that, and I can go back and try to ask them but, it’s about the day, they said, all these communities, and this is where the cost is, like he do $900 over here, so it’s just the way it’s broken up.
Ms. Martin: Ok.
Ms. Wald: Let me ask you this question, so are you looking for starting that service this fiscal year.
Ms. Martin: Yes.
Mr. Gill: Yes, they want if for this year.
Ms. Wald: So, by the time you get this there will be 5 months left and you have that increase in money knowing that putting in the reserves or contingencies to have that.
Ms. Martin: Yes.

Mr. Soman: And what did it go up, so what’s the difference. Mr. Gill: So, it’s correct for Manor Parc.
Mr. Soman: Also you need $2,500 so it would be $1,200 in the next 6 months, so it’s $200 a month.
Ms. Wald: So, it’s going to be similar? Mr. Soman: Yes.
Ms. Wald: Ok, so do you have an agreement now, whoever your current vendor
is?
Mr. Gitel: It’s just the same, 30 day notice.
Ms. Wald:	Ok, so if you want to do it, you need a motion to terminate the
services of 911 Commercial Cleaning.
Ms. Martin: And Andrew, the next meeting we have is going to be kind of a like a workshop again too?
Mr. Gill: No, it’s not.
Ms. Martin: Ok, because I going say maybe we would start a little earlier next time but, if not it doesn’t matter.
Mr. Gill: It will be much shorter. Ms. Martin: Ok.
Mr. Gill: So, maybe inbetween the meeting I’ll send you an email saying, this is the updated budget and then at the meeting you guys will know, hey this is the amounts and we’ll be able to approve that.
Ms. Wald: So, do you want to do a motion to terminate the services of 911 Commercial Cleaning pursuant to the terms and conditions of their agreement.
Ms. Martin: Yes.
Mr. Gitel: I need to check if the pricing is the same to make sure we’ll all on the same page so it’s not a different price.
Ms. Foster: So, just a not to exceed amount?
Mr. Gitel: Well, there’s no way it’s going to be more than that, so if you have a not to exceed then I’ll let them know that.
Ms. Foster: Yes.
Ms. Martin: Yes, I make a motion.

Ms. Wald: One thing at a time, the motion is to terminate the services of 911 Commercial Cleaning with a 30 day notice.

On MOTION by Ms. Martin seconded by Mr. Soman with all in favor, authorizing staff to terminate the current janitorial services agreement with 911 Commercial Cleaning providing a 30 day notice was approved.

Ms. Wald: And you can do a motion to engage the services for each one. Mr. Gill: Right, so we’re looking for a motion, so altogether or separately? Ms. Wald: You can do them altogether, what’s the name of the company? Mr. Gill: It’s Total Cleaning Solutions, LLC.
Mr. Gitel: It just says Total Cleaning on there.
Mr. Gill: Ok, Total Cleaning, again this is a motion for janitorial services, for Manor Parc, Central Parc and Hidden Trails not to exceed amount of $1,832 per month for Manor Parc, not to exceed amount for Central Parc of $1,370 per month and a not to exceed amount of $1,332 per month for Hidden Trails.

On MOTION by Ms. Martin seconded by Ms. Foster with all in favor, authorizing staff to enter into an agreement with Total Cleaning Solutions, LLC for janitorial services for a not to exceed amount of $1,832 per month for Manor Parc, not to exceed amount for Central Parc of $1,370 per month and a not to exceed amount of $1,332 per month for Hidden Trails was approved.

Ms. Wald:	And then you wanted to ask for a motion for the playground that you’re worried about?
Mr. Soman: For Central Parc?
Ms. Wald: So, what you were going to ask for was a motion. Mr. Soman: Oh yes, to repair the rust.
Mr. Gitel: For $2,850.
Mr. Gill: Which community? Mr. Soman: Central Parc.

Mr. Gill: Ok, so that would be a motion for the playground to repair the rusted area in the amount of $2,850 in Central Parc.

On MOTION by Ms. Martin seconded by Ms. Foster with all in favor, authorizing to repair the rusted areas at the playground for Central Parc in the amount of $2,850 was approved.

SEVENTH ORDER OF BUSINESS	Supervisors	Requests	and
Audience Comments
Mr. Gill: Alright, are there any Supervisor’s requests or audience comments? We did have a member of the public present so Mr. Michael do you have anything for us?
Mr. Michael: No, thank you.

EIGHTH ORDER OF BUSINESS	Adjournment
Mr. Gill: Ok, so hearing none, I’ll ask for a motion to adjourn.

On MOTION by Ms. Martin seconded by Ms. Foster with all in favor, the meeting was adjourned.

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RESOLUTION 2026-01
A RESOLUTION OF THE SABAL PALM COMMUNITY DEVELOPMENT DISTRICT APPROVING THE DISTRICT’S PROPOSED BUDGET FOR FISCAL YEAR 2027 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW
WHEREAS, the District Manager has prepared the proposed budget for the Fiscal Year
2027; and

WHEREAS, the Board of Supervisors approves the proposed budget for purpose of submitting said budget to the local governing authorities not less than 60 days prior to the public hearing date in accordance with Chapter 190.008(b), Florida Statutes: and
WHEREAS, the Board of Supervisors desires to set the public hearing date;

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE SABAL PALM COMMUNITY DEVELOPMENT DISTRICT:
The proposed budget for Fiscal Year 2027 is hereby approved for the purpose of conducting a public hearing to adopt said budget.
A public hearing on said approved budget is hereby declared and set for the following date, hour and place:

Date: 	 Hour: 	 Place: 	

Notice of public hearing shall be published in accordance with Florida Law. Adopted this 	day of 	, 2026

Chairman/Vice Chairman

Secretary/Assistant Secretary

Sabal Palm
Community Development District

Proposed Budget
FY 2027

Table of Contents

1-2		General Fund	

3-7	
	Narratives	

8	
	Debt Service Fund Series 2014	

9	
	Series 2014 Amortization Schedule	

10	
	Debt Service Fund Series 2016	

11	
	Series 2016 Amortization Schedule	

12	
	Debt Service Fund Series 2017 	

13	
	Series 2017 Amortization Schedule	

14	
	Assessment Schedule	

REVENUES:		
Special Assessments - On Roll	$  1,021,811	$	1,019,769	$	2,042	$  1,021,811	$  1,261,173	
Interest income	10,000	21,385	12,000	33,385	25,000	
TOTAL REVENUES	$ 1,031,811	$ 1,041,154	$	14,042	$ 1,055,196	$ 1,286,173	

EXPENDITURES:						
Administrative:						
District Engineer Fees	$	15,000	$	21,224	$	21,224	$	42,448	$	35,000	
District Counsel Fees	17,500	16,695	4,011	20,706	17,500	
Annual Audit	5,600	4,100	-	4,100	5,700	
Assessment Administration	4,508	4,508	(0)	4,508	4,824	
Assessment Roll - County	-	1,412	-	1,412	1,412	
Dissemination Agent	3,180	1,855	1,325	3,180	3,403	
Trustee Fees	10,500	-	10,500	10,500	15,000	
District Management Fees	46,941	27,382	19,559	46,941	50,227	
Information Technology	500	292	208	500	500	
District Website Administration	1,145	668	477	1,145	1,225	
Telephone	50	-	-	-	50	
Postage & Delivery	500	371	265	636	750	
General Liability and Public Officials Insurance	8,000	8,082	-	8,082	8,891	
Printing & Binding	250	119	40	159	250	
Legal Advertising	1,000	682	227	909	1,500	
Bank Fees and Other Charges	750	618	206	824	1,100	
Office Supplies	50	-	50	50	350	
Dues, Licenses & Subscriptions	175	175	-	175	175	
Contingency	400	-	400	400	400	
Property Taxes	315	328	-	328	315	
TOTAL ADMINISTRATIVE	$  116,364	$	88,511	$	58,492	$  147,003	$  148,571	

Field Operations & Maintenance						
Sabal North (Central Parc)						
Field Management	$	16,200	$	9,450	$	6,750	$	16,200	17,334	
Security	9,240	4,900	3,500	8,400	19,356	
Camera Repairs	9,000	8,383	-	8,383	5,000	
Internet/Cable	2,400	1,375	1,000	2,375	2,400	
Electric/Street Lighting	36,300	16,961	16,961	33,922	39,600	
Landscape Lighting	10,000	-	7,500	7,500	15,000	
Water	5,000	1,450	1,450	2,900	3,960	
Pressure Washing	10,000	5,950	5,000	10,950	12,200	
Landscape Maintenance	85,919	47,487	35,750	83,237	93,690	
Landscape Contingency	-	2,100	-	2,100	11,100	
Tree Trimming	23,000	2,000	17,500	19,500	24,500	
Mulch	10,000	-	10,000	10,000	14,280	
Landscape Replacement - Flowers	2,500	-	2,500	2,500	4,320	
Drain Cleaning	3,173	-	3,173	3,173	3,173	
Lake and Canal Maint	11,100	5,280	3,771	9,051	11,088	
Irrigation Repairs	15,000	5,920	4,229	10,149	15,000	
Repairs & Maintenance	10,000	15,246	10,890	26,136	20,000	
Janitorial Services	13,900	8,085	6,850	14,935	16,440	
Pool Maintenance	8,700	3,375	3,970	7,345	8,190	
Pool Repairs	7,500	1,152	5,000	6,152	7,500	
Cabana Maintenance	9,000	2,888	5,000	7,888	9,000	
Pest Control - Iguana Removal	2,500	-	2,500	2,500	2,500	
Operating Supplies	5,000	6,135	2,500	8,635	6,000	
Permits	4,000	1,000	5,000	6,000	7,000	
Refuse Service	-	-	-	-	780	
Property Insurance	7,000	6,266	-	6,266	6,835	
Playground Repairs	-				10,000	
Contingency	10,000	3,988	1,329	5,317	9,220	
Reserves	16,374	-	6,374	6,374	20,000	
Sub Total Sabal North (Central Parc)	$  342,806	$	159,391	$  168,497	$  327,888	$  415,466	

Sabal South (Manor Parc)		
Field Management Services	$	15,000	$	8,750	$	6,250	$	15,000	16,050	
Security	16,000	8,225	5,875	14,100	20,904	
Camera Repairs	-	13,622	8,628	22,250	5,000	
Internet/Cable	2,500	1,394	996	2,390	2,500	
Lighting/Electrical	12,000	7,191	7,191	14,382	15,000	
Water	2,000	1,095	1,095	2,190	2,000	
Property Insurance	7,000	6,266	-	6,266	5,907	
Landscape Maintenance	137,790	67,635	48,311	115,946	127,423	
Landscape Contingency	-	-	-	-	15,000	
Tree Trimming	-	200	2,500	2,700	45,000	
Mulch	8,000	1,170	2,500	3,670	15,680	
Annual Flowers	2,000	850	-	850	3,960	
Pressure Washing	5,250	3,900	2,786	6,686	8,850	
Lake and Canal Maint	14,550	7,700	5,500	13,200	13,860	
Irrigation Repairs	15,000	3,467	2,476	5,943	14,550	
Janitorial Services	9,500	5,396	6,660	12,056	15,984	
Pool Maintenance	11,000	3,775	3,970	7,745	11,000	
Cabana Maintenance	5,370	6,110	2,500	8,610	5,000	
Wall Maintenance	-	-	1,100	1,100	3,300	
Permits	3,500	1,750	1,500	3,250	3,500	
Refuse Service	800	330	325	655	1,000	
Drain Cleaning	3,000	-	-	-	3,000	
Drainage Repairs/Preventative	5,000	-	3,000	3,000	5,000	
Contingency/Reserve	32,500	11,333	9,143	20,476	32,500	
Playground Repairs	-	-	-	-	10,000	
Sub Total Sabal South (Manor Parc)	$  307,760	$	160,159	$  122,305	$  282,464	$  401,968	

Palm Cove (Hidden Trails)						
Field Management Services	$	14,000	$	9,167	$	4,833	$	14,000	14,980	
Security	5,000	5,336	1,750	7,086	12,240	
Camera Repairs		4,836	2,886	7,722	5,000	
Internet/Cable	2,500	1,409	1,000	2,409	2,500	
Electric/Street Lighting	46,200	22,195	17,500	39,695	43,636	
Water	1,500	539	180	719	1,500	
Property Insurance	6,500	5,817	-	5,817	4,692	
Repairs & Maintenance	10,000	4,008	2,863	6,871	10,000	
Landscape Maintenance	88,860	51,835	37,025	88,860	100,903	
Landscape Enchancements	19,000	17,100	2,500	19,600	19,000	
Tree Trimming	6,000	-	6,000	6,000	19,750	
Mulch	8,000	5,460	2,500	7,960	6,000	
Pressure Washing	6,500	3,425	2,500	5,925	6,800	
Lake and Canal Maint	8,080	4,284	3,060	7,344	8,080	
Drain Cleaning	2,684	-	2,684	2,684	2,684	
Irrigation Repairs	3,000	4,091	2,922	7,013	3,000	
Janitorial Services	8,058	4,696	5,380	10,076	12,912	
Pool Maintenance	7,800	4,677	3,341	8,018	8,190	
Pool/Cabana Maintenance	2,200	12,880	-	12,880	8,000	
Wall Maintenance	-	-	1,100	1,100	3,300	
Permits	4,000	-	1,800	1,800	4,000	
Contingency	5,000	4,391	1,464	5,855	5,000	
Playground Repairs	-	-	-	-	3,000	
Reserves	10,000	-	10,000	10,000	15,000	
Sub Total Palm Cove (Hidden Trails)	$  264,882	$	166,146	$  113,287	$  279,433	$  320,167	

Gross Assessments	$  1,341,673	
Less: Discounts & Collections 6%		80,500 	
Net Assessments	 $ 1,261,173 	

Product

Assessable Units

Total Gross Assessment

FY26
Gross Per Unit

FY27
Gross
Unit

Per

Increase/ (Decrease)

EXCESS REVENUES (EXPENDITURES)	$	(0) $	466,947  $  (448,539)  $	18,408  $	0

TOTAL EXPENDITURES	$ 1,031,811  $	574,207  $  462,581  $ 1,036,788  $ 1,286,173

Central Parc
Single Family	253

$  489,094.51  $

1,607.61  $

1,933.18  $

325.57

Manor Parc		
Single Family 30'	100	$  197,543.03	$	1,536.05	$	1,975.43	$	439.38	
Single Family 40'	139	$  274,584.81	$	1,536.05	$	1,975.43	$	439.38	
Hidden Trails
Single Family	
214	
$  380,450.55	
$	1,482.93	
$	1,777.81	
$	294.88	
Total	706	$ 1,341,672.90				

REVENUES

Administrative/Maintenance Assessments
The District will levy a Non-Ad Valorem assessment on all the platted lots to pay all expenses for the Fiscal Year in accordance with the adopted budget.

Expenditures - Administrative

District Engineering Fees
The District has contracted with KCI Techologies, Inc to provide general engineering services to the District, i.e. attendance and preparation for monthly board meetings, review invoices, etc.
Attorney Fees
The District has contracted with Billing Cochran, PA to provide general legal services to the District, i.e. attendance and preparation for monthly meetings, review operating & maintenance contracts, etc.
Annual Audit
The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm.
Assessment Roll Administration
The District has contracted with Governmental Management Services - South Florida, LLC for the certification of the District’s annual maintenance and debt service assessments to the County Tax Collector.
Dissemination Agent
The District is required by the Security and Exchange Commission to comply with Rule 15(c)(2)-12(b)(5), which relates to additional reporting requirements for un-rated bond issues.
Trustee Fees
The District bonds are held and administered by Regions Bank as Trustee. The fee for each bond issue is $3500 per year.

District Management Fees
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services – South Florida, LLC.
Information Technology
The District processes all of its financial activities, i.e. accounts payable, financial statements, etc. on a main frame computer leased by Governmental Management Services – South Florida, LLC.
Website Compliance
Per Chapter 2014-22, Laws of Florida, all Districts must have a website to provide detailed information on the CDD as well as links to useful websites regarding Compliance issues. This website will be maintained by GMS-SF, LLC and updated monthly.
Telephone
Telephone and fax machine.
Postage
Mailing of agenda packages, overnight deliveries, correspondence, etc.
Insurance General Liability
The District's General Liability & Public Officials Liability Insurance policy is with a qualified entity that specializes in providing insurance coverage to governmental agencies. The amount is based upon similar Community Development Districts.
Printing and Binding
Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.
Legal Advertising
The District is required to advertise various notices for monthly Board meetings, public hearings etc in a newspaper of general circulation.
Other Current Charges
Bank charges and any other miscellaneous expenses that incurred during the year.
Office Supplies
Micellaneous office supplies.

Expenditures - Administrative (continued)

Due, Licenses & Subscriptions
The District is required to pay an annual fee to the FloridaCommerce for $175. This is the only expense under this category for the District.
Contingencies
This includes monthly bank charges and any other miscellaneous expenses that incur during the year.
Property Taxes
Ad Valorem Taxes from Broward County on two Buffer Tracts of land.

Expenditures – Field Operations - Sabal North (Central Parc)

Field Management Services
The District has contracted with GMS-SF, LLC for the onsite management.

Security
The District has entered into a contract with Q-Wire Technologies for security services which includes all support and maintenance.
Internet/Cable
The District has an account to provide Internet and TV service with Comcast at 5704 NBW 50th Terr.
Electric/Street Lighting
The District currently has the following accounts with Florida Power & Light for irrigation pumps, entrance lighting, mail kiosks and streetlights:

01026-55073	5704 NW 50th Ter Mail Kiosk	
37094-95323	4701 NW 51st Ter #Sign	
55366-46085	5702 NW 50th Ter #Kiosk1	
59281-40473	4824 NW 56th CT #West Ent	
64832-62421	4607 NW 58th St #Kiosk2	
69247-60470	4824 NW 56th CT #East Ent	
70006-81044	4831 NW 48th Lane Streetlighting	
84502-80477	5720 Sabal Palm Ave #Irr	
Water
The District has an account with the City of Tamarac for water service at 5704 NW 50 Terrace.
5704 NW 50th Terrace
Pressure Washing
Cost to pressure wash infrastructure within the district including the South wall.
Landscape Maintenance
The District has entered into a contract with JLS Tree Service to provide the following services:
•Grass Cutting
•Trimming
•Weeding
•Turf Spraying
•Ornamental Spraying
•Fertilization
•Irrigation
•Landscape Oversight
Landscape Contingency
Represents storm clean up, and any other necessary additional landscaping.

Expenditures – Field Operations - Sabal North (Central Parc) Continued

Tree Trimming
Represents the cost of trimming the trees at the cabana and entrances, Turnpike Wall clean up, Palm trimmings and Hardwood trimmings.
Mulch
Represents the cost of mulch in the common areas and Fitness Equipment area.
Lake and Canal Maint
The District has contracted with Southeast Land and Water Management LLC for maintenance of the lakes and canals.
Irrigation Repairs
The District has uses JLS Tree Service for the maintenance and repair of the irrigation system. This also includes monthly wet
Repairs & Maintenance
Represents costs for any repair and maintenance.
Pool Maintenance
The District has contracted with Crystal Pool Services for monthly maintenance. The monthly contract is for monthly cleanings November to March at $495/mo and for April to October at $695/mo.
Clubhouse Maintenance
This represents the costs associated with pool & clubhous furniture repairs and replacements as well as any other costs to maintain the clubhouse and pool areas.
Janitorial Services
The District has contracted with Total Cleaning for janitorial services and supplies for the pool area.
Operating Supplies
Cost for operating supplies.
Permits
Represents the annual pool permit and the required quarterly reports from SFWMD prepared by Water Use Compliance Group.
Property Insurance
The District's property Insurance policy is with a qualified entity that specializes in providing insurance coverage to governmental agencies. The amount is based upon similar Community Development Districts.
Reserves
The District will Reserve funds for any unforeseen future expenditure.

Expenditures – Field Operations - Sabal South (Manor Parc)

Field Management Services
The District has contracted with GMS-South Florida for the onsite management.
Security
The District has entered into a contract with Q-Wire Technologies for security services which includes all support and maintenance.

Internet/Cable
The District has the following accounts to provide Internet and TV service with Comcast:
4450 NW 48th Terr, Clubhouse 4831 NW 55th Place, Office
Lighting/Electrical
The District currently has the following accounts with Florida Power & Light for irrigation pumps, entrance lighting, and streetlights (some service address may not be the physical location of the meter):

09676-49534	4900 W Comm #Irr1	
28263-39208	4831 NW 55th Pl #Cabana	
28107-74063	5115 NW 52nd St #Entry #1	
49150-09205	5201 NW 50th Terr #Lift Station	
57431-46580	4900 W Comm #pmp2	
62221-88572	5201 NW 50th Terr #Mail Kiosk #2	
76597-59208	4900 W Commercial Blvd #Entrance Sign	

Expenditures – Field Operations - Sabal South (Manor Parc) Continued

Water
The District has an account with the City of Tamarac for water service at:
4831 NW 55 Place -Cabana 5402 NW 48 Lane - Lift Station
Property Insurance
The District's property Insurance policy is with a qualified entity that specializes in providing insurance coverage to governmental agencies. The amount is based upon similar Community Development Districts.
Landscape Maintenance
The District has entered into a contract with JLS Landscape Services, Inc. to provide the following services:
•Grass Cutting
•Trimming
•Weeding
•Turf Spraying
•Ornamental Spraying
•Fertilization
•Irrigation
•Landscape Oversight
Pressure Washing
Cost to pressure wash the infrastructure within the district.
Lake and Canal Maintenance
The District has contracted with Solitude Lake Management for maintenance of the canals.
Irrigation Repairs
The District has uses JLS Tree Services for the maintenance and repair of the irrigation system. This also includes wet checks.
Janitorial Services
The District has contracted with TotalCleaning for janitorial services and supplies for the pool area.
Pool/Clubhouse
The District has contracted with Crystal Pool Services for monthly maintenance. The monthly contract is for monthly cleanings
Permits/Contingency
Represents the annual pool permit and the required quarterly reports from SFWMD prepared by Water Use Compliance Group.
Refuse Service
The District has contracted with Waste Management for service at the Cabana.
Drainage Repairs/Preventative
Represents any drainage repairs and prevention within the district.
Reserves
The District will Reserve funds for any unforeseen future expenditure.

Expenditures – Field Operations - Palm Cove (Hidden Trails)

Field Management Services
The District has contracted with GMS-South Florida for the onsite management.
Security
The District has entered into a contract with Q-Wire Technologies for security services which includes all support and maintenance.
Electric/Street Lighting
The District currently has the following accounts with Florida Power & Light for irrigation pumps, and lift stations (some service address may not be the physical location of the meter):

24635-13024	4750 W Commercial Blvd #Sign	
27400-20363	4505 Monterey Dr #Irrigation	
43339-74444	4501 Monterey Dr #Stlt	
46139-64339	4505 Monterey Dr #Sign	
67463-39537	4505 Monterey Dr #Lift Station	
72846-77064	4901W Commercail Blvd #Strt Lights	
88994-71331	4450 N 48th Ter #Cabana	

Expenditures – Field Operations - Palm Cove (Hidden Trails) Continued

Water
The District has an account with the City of Tamarac for water service at:
4450 NW 48 Ter (Cabana)
Property Insurance
The District's property Insurance policy is with a qualified entity that specializes in providing insurance coverage to governmental agencies. The amount is based upon similar Community Development Districts.
Repairs and Maintenance
Cost of routine repairs and replacements of the district.
Landscape Maintenance
The District has entered into a contract with JLS Tree Services to provide the monthly landscaping services.
•Mowing all grass areas
•Weed control shrubs and ground cover areas
•Palm & tree trimming up to 10’
•Pest control of common turf and ornamental
•Debris trash & litter pick-up & removal
•Irrigation wet checks & adjustments
•Weed control paved areas
Tree Trimming
Represents the cost of trimming the trees at the cabana, entrances and Turnpike wall trimming.

Lake and Canal Maintenance
The District has contracted with Solitude Lake Management for maintenance of the lakes and canals. They also provide quarterly Monitoring Reports.
Irrigation Repairs
The District has uses JLS Landscape Service, Inc.. for the maintenance and repair of the irrigation system. This also includes wet
Janitorial Services
The District has contracted with Total Cleaning for janitorial services and supplies for the pool area.
Cabana Maintenance
The District has contracted with Crystal Pool Services for monthly maintenance. The monthly contract is for monthly cleanings
Permits
Represents the annual pool permit and the required quarterly reports from SFWMD prepared by Water Use Compliance Group.
Contingency
Represents an unanticipated cost associated with the operation and maintenance within the district.
Reserves
The District will Reserve funds for any unforeseen future expenditure.

Proposed Budget
Debt Service Series 2024 Special Assessment Refunding Bonds - North Parcel Project "Central Parc"

Description

Adopted Budget
FY2026

Actuals Thru	Projected Next  Projected Thru

4/30/26

	5 Months	

9/30/26

Proposed Budget
FY 2027

REVENUES:

Special Assessments-On Roll	$	228,750	$	226,984	$	-	$	226,984	$	228,750	
Interest Earnings	-	4,911	1,500	6,411	-	
Carry Forward Surplus (1)	159,251	164,130	-	164,130	170,150	
TOTAL REVENUES	$	388,001	$	396,025	$	1,500	$	397,525	$	398,900	

EXPENDITURES:						
Interest 11/1	$	70,313	$	69,250	$	-	$	69,250	$	68,125	
Principal 5/1	90,000	-	90,000	90,000	95,000	
Interest 5/1	68,125	-	68,125	68,125	65,813	
TOTAL EXPENDITURES	$	228,438	$	69,250	$	158,125	$	227,375	$	228,938	

Other Sources/(Uses)						
Interfund Transfer	$	-	$	-	$	-	$	-	$	-	
TOTAL OTHER SOURCES/(USES)	$	-	$	-	$	-	$	-	$	-	
						
TOTAL EXPENDITURES	$	228,438	$	69,250	$	158,125	$	227,375	$	228,938	
						
EXCESS REVENUES (EXPENDITURES)	$	159,564	$	326,775	$  (156,625)	$	170,150	$	169,962	

(1) Carry Forward is Net of Reserve Requirement

Interest Due 11/1/27

$65,813

Gross Assessments	$	243,351	
Less: Discounts & Collections 6%		14,601 	
Net Assessments	 $	228,750 	

Product

Assessable		Total Gross	 FY26 Units	Assessment	Gross
Per Unit

FY27
Gross Per Unit

Increase/ (Decrease)

Central Parc
Single Family	253	$ 243,350.58	$	961.86	$	961.86	$	-	
Total	253	$ 243,350.58	

AMORTIZATION SCHEDULE
Debt Service Series 2024 Special Assessment Refunding Bonds - North Parcel Project "Central Parc"

Period	Outstanding Balance	Principal	Interest	Annual Debt Service	

11/01/24	
2,855,000	
-	
16,654	
16,654	
05/01/25	2,855,000	85,000	70,313		
11/01/25	2,770,000	-	70,313	225,625	
05/01/26	2,770,000	90,000	68,125		
11/01/26	2,680,000	-	68,125	226,250	
05/01/27	2,680,000	95,000	65,813		
11/01/27	2,585,000	-	65,813	226,625	
05/01/28	2,585,000	100,000	63,375		
11/01/28	2,485,000	-	63,375	226,750	
05/01/29	2,485,000	100,000	60,875		
11/01/29	2,385,000	-	60,875	221,750	
05/01/30	2,385,000	110,000	58,250		
11/01/30	2,275,000	-	58,250	226,500	
05/01/31	2,275,000	115,000	55,438		
11/01/31	2,160,000	-	55,438	225,875	
05/01/32	2,160,000	120,000	52,500		
11/01/32	2,040,000	-	52,500	225,000	
05/01/33	2,040,000	130,000	49,375		
11/01/33	1,910,000	-	49,375	228,750	
05/01/34	1,910,000	135,000	46,063		
11/01/34	1,775,000	-	46,063	227,125	
05/01/35	1,775,000	140,000	42,625		
11/01/35	1,635,000	-	42,625	225,250	
05/01/36	1,635,000	145,000	39,063		
11/01/36	1,490,000	-	39,063	223,125	
05/01/37	1,490,000	155,000	35,313		
11/01/37	1,335,000	-	35,313	225,625	
05/01/38	1,335,000	165,000	31,313		
11/01/38	1,170,000	-	31,313	227,625	
05/01/39	1,170,000	170,000	27,125		
11/01/39	1,000,000	-	27,125	224,250	
05/01/40	1,000,000	180,000	22,750		
11/01/40	820,000	-	22,750	225,500	
05/01/41	820,000	190,000	18,125		
11/01/41	630,000	-	18,125	226,250	
05/01/42	630,000	200,000	13,250		
11/01/42	430,000	-	13,250	226,500	
05/01/43	430,000	210,000	8,125		
11/01/43	220,000	-	8,125	226,250	
05/01/44	220,000	220,000	5,500	225,500	
Total		$2,855,000	$1,677,779	$4,532,779	

Proposed Budget
Debt Service Series 2016 Special Assessment Bonds - Palm Cove Project "Hidden Trails"

Description

Adopted Budget
FY2026

Actuals Thru	Projected Next  Projected Thru

4/30/26

	5 Months	

9/30/26

Proposed Budget
FY 2027

REVENUES:

Special Assessments-On Roll	$	278,275	$	278,722	$	-	$	278,722	$	278,275	
Interest Earnings	-	9,250	3,000	12,250	-	
Carry Forward Surplus (1)	266,660	273,681	-	273,681	288,741	
TOTAL REVENUES	$	544,935	$	561,653	$	3,000	$	564,653	$	567,016	

EXPENDITURES:						
Interest 11/1	$	94,138	$	94,138	$	-	$	94,138	$	91,775	
Principal 11/1	90,000	$-	90,000	90,000	90,000	
Interest 5/1	91,775	-	91,775	91,775	89,413	
TOTAL EXPENDITURES	$	275,913	$	94,138	$	181,775	$	275,913	$	271,188	

Other Sources/(Uses)						

Interfund transfer In/(Out)	
$	
-	
$	
-	
$	
-	
$	
-	
$	
-	
TOTAL OTHER SOURCES/(USES)	$	-	$	-	$	-	$	-	$	-	
						
TOTAL EXPENDITURES	$	275,913	$	94,138	$	181,775	$	275,913	$	271,188	
						
EXCESS REVENUES (EXPENDITURES)	$	269,022	$	467,516	$  (178,775)	$	288,741	$	295,828	

(1) Carry Forward is Net of Reserve Requirement	
Interest Due 11/1/27	
$89,413	
	Principal Due 11/1/27	$95,000	
		$184,413	

Gross Assessments	$	296,037	
Less: Discounts & Collections 6%		17,762 	
Net Assessments	 $	278,275 	
Assessable	Total Gross	FY25	FY26	Increase/
Product	Units	Assessment		Gross		Gross	(Decrease) Per Unit	Per Unit	
Hidden Trails
Single Family	
214	
$ 296,036.90	
$	1,383.35	
$	1,383.35	
$	-	
Total	214	$ 296,036.90	

AMORTIZATION SCHEDULE
Debt Service Series 2016 Special Assessment Bonds - Palm Cove Project "Hidden Trails"

Period	Outstanding Balance	Coupons	Principal	Interest	Annual Debt Service	

05/01/17	
$4,055,000	
4.000%	
$-	
$106,669		
11/01/17	4,055,000	4.000%	60,000	106,669	$273,338	
05/01/18	3,995,000	4.000%	-	105,469		
11/01/18	3,995,000	4.000%	65,000	105,469	$275,938	
05/01/19	3,930,000	4.000%	-	104,169		
11/01/19	3,930,000	4.000%	65,000	104,169	$273,338	
05/01/20	3,865,000	4.000%	-	102,869		
11/01/20	3,865,000	4.000%	70,000	102,869	$275,738	
05/01/21	3,795,000	4.000%	-	101,469		
11/01/21	3,795,000	4.000%	75,000	101,469	$277,938	
05/01/22	3,720,000	4.000%	-	99,969		
11/01/22	3,720,000	4.000%	75,000	99,969	$274,938	
05/01/23	3,645,000	5.250%	-	98,469		
11/01/23	3,645,000	5.250%	80,000	98,469	$276,938	
05/01/24	3,565,000	5.250%	-	96,369		
11/01/24	3,565,000	5.250%	85,000	96,369	$277,738	
05/01/25	3,480,000	5.250%	-	94,138		
11/01/25	3,480,000	5.250%	90,000	94,138	$278,275	
05/01/26	3,390,000	5.250%	-	91,775		
11/01/26	3,390,000	5.250%	90,000	91,775	$273,550	
05/01/27	3,300,000	5.250%	-	89,413		
11/01/27	3,300,000	5.250%	95,000	89,413	$273,825	
05/01/28	3,205,000	5.250%	-	86,919		
11/01/28	3,205,000	5.250%	100,000	86,919	$273,838	
05/01/29	3,105,000	5.250%	-	84,294		
11/01/29	3,105,000	5.250%	105,000	84,294	$273,588	
05/01/30	3,000,000	5.250%	-	81,538		
11/01/30	3,000,000	5.250%	110,000	81,538	$273,075	
05/01/31	2,890,000	5.250%	-	78,650		
11/01/31	2,890,000	5.250%	120,000	78,650	$277,300	
05/01/32	2,770,000	5.250%	-	75,500		
11/01/32	2,770,000	5.250%	125,000	75,500	$276,000	
05/01/33	2,645,000	5.250%	-	72,219		
11/01/33	2,645,000	5.250%	130,000	72,219	$274,438	
05/01/34	2,515,000	5.250%	-	68,806		
11/01/34	2,515,000	5.250%	140,000	68,806	$277,613	
05/01/35	2,375,000	5.250%	-	65,131		
11/01/35	2,375,000	5.250%	145,000	65,131	$275,263	
05/01/36	2,230,000	5.500%	-	61,325		
11/01/36	2,230,000	5.500%	155,000	61,325	$277,650	
05/01/37	2,075,000	5.500%	-	57,063		
11/01/37	2,075,000	5.500%	160,000	57,063	$274,125	
05/01/38	1,915,000	5.500%	-	52,663		
11/01/38	1,915,000	5.500%	170,000	52,663	$275,325	
05/01/39	1,745,000	5.500%	-	47,988		
11/01/39	1,745,000	5.500%	180,000	47,988	$275,975	
05/01/40	1,565,000	5.500%	-	43,038		
11/01/40	1,565,000	5.500%	190,000	43,038	$276,075	
05/01/41	1,375,000	5.500%	-	37,813		
11/01/41	1,375,000	5.500%	200,000	37,813	$275,625	
05/01/42	1,175,000	5.500%	-	32,313		
11/01/42	1,175,000	5.500%	210,000	32,313	$274,625	
05/01/43	965,000	5.500%	-	26,538		
11/01/43	965,000	5.500%	220,000	26,538	$273,075	
05/01/44	745,000	5.500%	-	20,488		
11/01/44	745,000	5.500%	235,000	20,488	$275,975	
05/01/45	510,000	5.500%	-	14,025		
11/01/45	510,000	5.500%	250,000	14,025	$278,050	
05/01/46	260,000	5.500%	-	7,150		
11/01/46	260,000	5.500%	260,000	7,150	$274,300	
Total			$4,055,000	$4,208,463	$8,263,463	

Product

Assessable		Total Gross	 FY25 Units	Assessment	Gross
Per Unit

FY26
Gross Per Unit

Increase/ (Decrease)

Proposed Budget
Debt Service Series 2017 Special Assessment Bonds - South Project "Manor Parc South"

Description

Adopted Budget
FY2026

Actuals Thru	Projected Next  Projected Thru

4/30/26

	5 Months	

9/30/26

Proposed Budget
FY 2027

REVENUES:

Special Assessments-On Roll	$	317,839	$	329,001	$	-	$	329,001	$	317,839	
Interest Earnings	-	20,725	3,000	23,725	-	
Carry Forward Surplus (1)	427,600	389,680	-	389,680	540,301	
TOTAL REVENUES	$	745,439	$	739,406	$	3,000	$	742,406	$	858,140	

EXPENDITURES:						
Interest 11/1	$	45,962	$	45,962	$	-	$	45,962	$	101,450	
Principal 11/1	110,000	$110,000	-	110,000	115,000	
Interest 5/1	46,143	103,788	(57,645)	46,143	99,006	
TOTAL EXPENDITURES	$	202,105	$	259,750	$	(57,645)	$	202,105	$	315,456	

Other Sources/(Uses)						

Interfund transfer In/(Out)	
$	
-	
$	
-	
$	
-	
$	
-	
$	
-	
TOTAL OTHER SOURCES/(USES)	$	-	$	-	$	-	$	-	$	-	
						
TOTAL EXPENDITURES	$	202,105	$	259,750	$	(57,645)	$	202,105	$	315,456	
						
EXCESS REVENUES (EXPENDITURES)	$	543,334	$	479,657	$	60,645	$	540,301	$	542,683	

(1) Carry Forward is Net of Reserve Requirement	
Interest Due 11/1/27	
$99,006	
	Principal Due 11/1/27	$115,000	
		$214,006	

Gross Assessments	$	338,126	
Less: Discounts & Collections 6%		20,288 	
Net Assessments	 $	317,839 	

Manor Parc		
Single Family 30'	100	$ 135,542.00	$	1,355.42	$	1,355.42	$	-	
Single Family 40'	139	$ 202,584.16	$	1,457.44	$	1,457.44	$	-	
Total	100	$ 338,126.16	

AMORTIZATION SCHEDULE
Debt Service Series 2017 Special Assessment Bonds - South Project "Manor Parc South"

Period	Outstanding Balance	Coupons	Principal	Interest	Annual Debt Service	

11/01/17	
$4,945,000	
3.500%	
$-	
$60,588		
05/01/18	4,945,000	3.500%	-	116,019	176,606	
11/01/18	4,945,000	3.500%	85,000	116,019		
05/01/19	4,860,000	3.500%	-	114,531	315,550	
11/01/19	4,860,000	3.500%	85,000	114,531		
05/01/20	4,775,000	3.500%	-	113,044	312,575	
11/01/20	4,775,000	3.500%	90,000	113,044		
05/01/21	4,685,000	3.500%	-	111,469	314,513	
11/01/21	4,685,000	3.500%	95,000	111,469		
05/01/22	4,590,000	3.500%	-	109,806	316,275	
11/01/22	4,590,000	3.500%	95,000	109,806		
05/01/23	4,495,000	4.250%	-	108,144	312,950	
11/01/23	4,495,000	4.250%	100,000	108,144		
05/01/24	4,395,000	4.250%	-	106,019	314,163	
11/01/24	4,395,000	4.250%	105,000	106,019		
05/01/25	4,290,000	4.250%	-	103,788	314,806	
11/01/25	4,290,000	4.250%	110,000	103,788		
05/01/26	4,180,000	4.250%	-	101,450	315,238	
11/01/26	4,180,000	4.250%	115,000	101,450		
05/01/27	4,065,000	4.250%	-	99,006	315,456	
11/01/27	4,065,000	4.250%	115,000	99,006		
05/01/28	3,950,000	4.250%	-	96,563	310,569	
11/01/28	3,950,000	4.250%	120,000	96,563		
05/01/29	3,830,000	4.750%	-	94,013	310,575	
11/01/29	3,830,000	4.750%	125,000	94,013		
05/01/30	3,705,000	4.750%	-	91,044	310,056	
11/01/30	3,705,000	4.750%	135,000	91,044		
05/01/31	3,570,000	4.750%	-	87,838	313,881	
11/01/31	3,570,000	4.750%	140,000	87,838		
05/01/32	3,430,000	4.750%	-	84,513	312,350	
11/01/32	3,430,000	4.750%	145,000	84,513		
05/01/33	3,285,000	4.750%	-	81,069	310,581	
11/01/33	3,285,000	4.750%	155,000	81,069		
05/01/34	3,130,000	4.750%	-	77,388	313,456	
11/01/34	3,130,000	4.750%	160,000	77,388		
05/01/35	2,970,000	4.750%	-	73,588	310,975	
11/01/35	2,970,000	4.750%	170,000	73,588		
05/01/36	2,800,000	4.750%	-	69,550	313,138	
11/01/36	2,800,000	4.750%	175,000	69,550		
05/01/37	2,625,000	4.750%	-	65,394	309,944	
11/01/37	2,625,000	4.750%	185,000	65,394		
05/01/38	2,440,000	5.000%	-	61,000	311,394	
11/01/38	2,440,000	5.000%	195,000	61,000		
05/01/39	2,245,000	5.000%	-	56,125	312,125	
11/01/39	2,245,000	5.000%	205,000	56,125		
05/01/40	2,040,000	5.000%	-	51,000	312,125	
11/01/40	2,040,000	5.000%	215,000	51,000		
05/01/41	1,825,000	5.000%	-	45,625	311,625	
11/01/41	1,825,000	5.000%	225,000	45,625		
05/01/42	1,600,000	5.000%	-	40,000	310,625	
11/01/42	1,600,000	5.000%	235,000	40,000		
05/01/43	1,365,000	5.000%	-	34,125	309,125	
11/01/43	1,365,000	5.000%	245,000	34,125		
05/01/44	1,120,000	5.000%	-	28,000	307,125	
11/01/44	1,120,000	5.000%	260,000	28,000		
05/01/45	860,000	5.000%	-	21,500	309,500	
11/01/45	860,000	5.000%	275,000	21,500		
05/01/46	585,000	5.000%	-	14,625	311,125	
11/01/46	585,000	5.000%	285,000	14,625		
05/01/47	300,000	5.000%	-	7,500	307,125	
11/01/47	300,000	5.000%	300,000	7,500	307,500	
Total			$4,945,000	$4,588,050	$9,533,050	

Sabal Palm
Community Development District
Non-Ad Valorem Assessments Comparison FY2026-2027

Neighborhood	O&M Units	Series 2014 Units	Series 2016
Units	Series 2017
Units	
Annual Maintenance Assessments	
Annual Debt Assessments	
Total Assessed Per Unit	
	
FY 2027	
FY2026	Increase/ (decrease)	
FY 2027	
FY2026	Increase/ (decrease)	
FY 2027	
FY2026	Increase/ (decrease)	
					
Admin	
Field	
Total	
Admin	
Field	
Total								
Central Parc
Single Family	
253	
253	
0	
0	
$186.20	
$1,746.98	
$1,933.18	
$171.20	
$1,101.09	
$1,272.29	
$660.89	
$961.86	
$1,291.29	
-$329.43	
$2,895.04	
$2,563.58	
$331.46	

Manor Parc
Single Family 30'	

100	

0	

0	

100	

$186.20	

$1,789.23	

$1,975.43	

$171.20	

$1,358.97	

$1,530.17	

$445.26	

$1,355.42	

$1,355.42	

$0.00	

$3,330.85	

$2,885.59	

$445.26	
Single Family 40'	139	0	0	139	$186.20	$1,789.23	$1,975.43	$171.20	$1,358.97	$1,530.17	$445.26	$1,457.44	$1,457.44	$0.00	$3,432.87	$2,987.61	$445.26	

Hidden Trails
Single Family	

214	

0	

214	

0	

$186.20	

$1,591.60	

$1,777.81	

$171.20	

$1,227.88	

$1,399.08	

$378.73	

$1,383.35	

$1,383.35	

$0.00	

$3,161.16	

$2,782.43	

$378.73	
Total	706	253	214	239														

NOTICE OF QUALIFYING PERIOD FOR CANDIDATES FOR THE BOARD OF SUPERVISORS OF THE
SABAL PALM COMMUNITY DEVELOPMENT DISTRICT
Notice is hereby given that the qualifying period for candidates for the office of Supervisor of the Sabal Palm Community Development District will commence at noon on June 8, 2026, and close at noon on June 12, 2026. Candidates must qualify for the office of Supervisor with the Broward County Supervisor of Elections located at 4650 NW 21st Ave, Fort Lauderdale, FL 33309 and the telephone number is 954-357-8683. All candidates shall qualify for individual seats in accordance with section 99.061, Florida Statutes, and must also be qualified electors of the District. A qualified elector is any person at least 18 years of age who is a citizen of the United States, a legal resident of the State of Florida and of the District, and who is registered to vote with the Broward County Supervisor of Elections. Campaigns shall be conducted in accordance with Chapter 106, Florida Statutes.

The Sabal Palm Community Development District has three seats up for election, specifically seat #1, seat #3 and seat #4. Each seat carries a four-year term of office. Elections are nonpartisan and will be held at the same time as the general election on November 3, 2026, in the manner prescribed by law for general elections.

For additional information, please contact the Broward County Supervisor of Elections.

Joe Scott, Supervisor of Elections
4650 NW 21st Avenue Fort Lauderdale, FL 33309
(954) 357-VOTE  BrowardVotes.gov

MEMORANDUM

To:	CDD & Special District Manager
From:	Patricia Santiago Director, Administration
Date:	April 27, 2026
Subject:	2026 Candidate Qualifying
In preparation for the upcoming candidate qualifying period for Special Districts and Community Development Districts (CDDs), which begins at noon on Monday, June 8, 2026, and concludes at noon on Friday, June 12, 2026, this office would like to provide you with important information to help facilitate a smooth process.
Please share the important information listed below with your candidates.

The Supervisor of Elections Office will accept and hold qualifying papers beginning Monday, May 25, 2026 to be processed and filed during the qualifying period.
Form DS-DE 9 (eff. 09/2023) Appointment of Campaign Treasurer is only required for candidates who intend to accept contributions or make expenditures in connection with his/her campaign.
Form DS-DE 84 (eff. 04/2026) Statement of Candidate must be filed within 10 days after filing Form DS-DE 9.
Affidavit of Intent is to be completed only if the candidate is not expecting to accept contributions.
Form 1 Statement of Financial Interest for 2025 must be filed electronically with the Florida Commission on Ethics. A copy must be provided during qualifying.
Form DS-DE 302NP-E Corr (eff. 04/2026) Candidate Oath Non-Partisan Office (must be properly executed). This form, like all others required, can be downloaded from the Division of Elections website, Forms - Division of Elections - Florida Department of State.
Special District candidates shall pay a $25 qualifying fee. The qualifying fee can be paid with a personal check, money order, or cash. Check/money order should be made payable to Broward County Supervisor of Elections.

We hope that this information is helpful to you and your candidates. Please feel free to contact Shameika Williams at Shameika.w@browardvotes.gov should you have any questions regarding qualifying.

Si desea una traducción de este documento sírvase solicitarlo por correo electrónico a: elections@browardvotes.gov,

Sabal Palm CDD
Field Report

May 2026 Meeting

Central Parc
Coconut Palm trimming completed near pool cabana
Straps have been added to the Royal Palms on NW48th Ln and Commercial Blvd

Central Parc
Sod damage was repaired.

Manor Parc
Commercial Blvd monument signs were repaired.

Hidden Trails
North end drain grate was repaired

Hidden Trails
Middle median tree will be replaced by JLS.

Central Parc and Manor Parc
Broken umbrellas removed from pool deck

JLS Tree Service
License #A-636

	Proposal #17166	
Date: 5/18/2026 PO #

Patrick Burgess
5385 North Nob Hill Road Sunrise, FL 33351

Customer:

Hidden Trails CDD/Sabal Palm CDD 4450 Northwest 48th Terrace Tamarac, FL 33319

Property:

	2026 Landscape Enhancement Along South End of Concrete Wall	

Scope of work:
South end of concrete wall at NW 48th Terrace
Landscape enhancement along concrete wall:
Cut down and remove 1 Silver Buttonwood Hedge
Remove all existing grasses
Grade and level the area
Install approximately 9 pallets of Sod
Install approximately 25 bags of Brown Mulch

Services Billed Upon Completion
Description of Services	Frequency Cost per Occ.	
TR - Landscape		$7,500.00	

By			By		
Alex Lapierre

Date

5/18/2026

Date

	
JLS Tree Service	Hidden Trails CDD/Sabal Palm CDD

	Services	
TR - Landscape
Plants and Trees to be Installed Approximately 1 to 2 inches above grade
There is no warranty on:
Plants
Trees
Palms
Sod
Please Note: The irrigation work (to ensure proper watering on the plant materials) will be billed additionally, on a time and material basis.
Please Note: JLS is not responsible for iguanas or any wildlife eating the plants or flowers.
JLS will water the newly installed plants the day of installation. It is the client’s responsibility, however, to continue to HAND-WATERthe trees/plants for several weeks until their roots are established. Newly installed trees/plants require more water for the first few weeks than normal.
Please Note: JLS is not responsible for broken pipes / wires
Please make sure to remove your personal belongings from the work area such as furniture, lights, or any other element that prevents access for our workers to complete the work. JLS is not responsible for any damage caused if items are not removed.

	Terms & Conditions	
THIS ESTIMATE IS VOID AFTER 30 DAYS FROM THE PROPOSAL DATE ABOVE

DISCLAIMER:
JLS Tree Service will not be held responsible for damages to any underground utilities.
JLS Tree Service is responsible for contacting Sunshine State One Call for them to mark all underground lines and cables.
Customer indemnifies & holds harmless JLS Tree Service. from any damages or claims of damages relating to underground lines, cables or pipes.
Transplanted trees will not be guaranteed.
We are not responsible for damages to walkways, driveways, sprinklers or sod should we be required to cross any.
We are not responsible for replacing any material that is damaged due to Acts of Nature or that did not receive proper maintenance (ie sufficient water, fertilization, insecticides, lethal yellowing, etc.).
It is the customer's responsibility to carry insurance against theft and Acts of Nature on all planted material.
Customer agrees to pay any attorney and/or collection fees associated with this proposal.

Payment is due in full upon completion of work.
Payment by Credit Card (a convenience fee of 3% will be added to all Credit Card transaction). Please contact our office for a Credit Card Processing Form.
Payment by Check: (Please include Invoice #) All returned or bounced checks are subject to additional bank fees.

JLS Tree Service
License #A-636

	Proposal #17167	
Date: 5/18/2026 PO #

Patrick Burgess
5385 North Nob Hill Road Sunrise, FL 33351

Customer:

Hidden Trails CDD/Sabal Palm CDD 4450 Northwest 48th Terrace Tamarac, FL 33319

Property:

	2026 Landscape Enhancement along NW 48th Terr.	

Scope of work:
Buttonwood hedge along NW 48th Terr.
Landscape Enhancement along NW 48th Terr.
Remove existing Green Buttonwood hedge
Install approximately 155 3g Coco plum
Install approximately 1 1/2 pallet of brown mulch

Services Billed Upon Completion
Description of Services	Frequency Cost per Occ.	
TR - Landscape		$6,975.00	

By			By		
Alex Lapierre

Date

5/18/2026

Date

	
JLS Tree Service	Hidden Trails CDD/Sabal Palm CDD

	Services	
TR - Landscape
Plants and Trees to be Installed Approximately 1 to 2 inches above grade
There is no warranty on:
Plants
Trees
Palms
Sod
Please Note: The irrigation work (to ensure proper watering on the plant materials) will be billed additionally, on a time and material basis.
Please Note: JLS is not responsible for iguanas or any wildlife eating the plants or flowers.
JLS will water the newly installed plants the day of installation. It is the client’s responsibility, however, to continue to HAND-WATERthe trees/plants for several weeks until their roots are established. Newly installed trees/plants require more water for the first few weeks than normal.
Please Note: JLS is not responsible for broken pipes / wires
Please make sure to remove your personal belongings from the work area such as furniture, lights, or any other element that prevents access for our workers to complete the work. JLS is not responsible for any damage caused if items are not removed.

	Terms & Conditions	
THIS ESTIMATE IS VOID AFTER 30 DAYS FROM THE PROPOSAL DATE ABOVE

DISCLAIMER:
JLS Tree Service will not be held responsible for damages to any underground utilities.
JLS Tree Service is responsible for contacting Sunshine State One Call for them to mark all underground lines and cables.
Customer indemnifies & holds harmless JLS Tree Service. from any damages or claims of damages relating to underground lines, cables or pipes.
Transplanted trees will not be guaranteed.
We are not responsible for damages to walkways, driveways, sprinklers or sod should we be required to cross any.
We are not responsible for replacing any material that is damaged due to Acts of Nature or that did not receive proper maintenance (ie sufficient water, fertilization, insecticides, lethal yellowing, etc.).
It is the customer's responsibility to carry insurance against theft and Acts of Nature on all planted material.
Customer agrees to pay any attorney and/or collection fees associated with this proposal.

Payment is due in full upon completion of work.
Payment by Credit Card (a convenience fee of 3% will be added to all Credit Card transaction). Please contact our office for a Credit Card Processing Form.
Payment by Check: (Please include Invoice #) All returned or bounced checks are subject to additional bank fees.

JLS Landscape Services, Inc.
Irrigation Licenses: Broward 11-CLS-17283-X Palm Beach U-21904

	Proposal #17217	
Date: 5/18/2026 PO #

Patrick Burgess
5385 North Nob Hill Road Sunrise, FL 33351

Customer:

Hidden Trails CDD/Sabal Palm CDD 4450 Northwest 48th Terrace Tamarac, FL 33319

Property:

2026 NSH behind the Turnpike concrete wall West perimeter / 6 Times a year

Scope of work
NSH behind the Turnpike concrete wall West perimeter / 6 Times a year Approximately 4,000 linear feet long
First Initial Service

First Service will be an Initial Cut Down of the weeds in the area with a monofilament trimmer or Saw blade Trimmer
Cut Material will be left on the ground
Remove Vines on wall
Spray NSH to kill remaining weeds
First Service to Start in June of 2026
Fee for First Service $2,000.00
On going maintenance
Every 2 months ( service to be done 6 Times a year )
Spray NSH to kill grasses and weeds
Dead vegetation to remain
JLS is not responsible for any debris removal ( vegetation or any other debris. )
Fee Per Service $550.00
Payment schedule June $2,000.00
January, March, May, July, September and November Each Service $550.00

Services Billed Upon Completion
Description of Services	Frequency Cost per Occ.	
NSH Weed Control	6	$550.00	
Initial Monofilament Trimming and NSH	1	$2,000.00	

By			By		
Alex Lapierre

Date

5/18/2026

Date

	
JLS Landscape Services, Inc.	Hidden Trails CDD/Sabal Palm CDD

	Services	
NSH Weed Control

Initial Monofilament Trimming and NSH

		Terms & Conditions	 Signing of the estimate will give us approval to continue services until otherwise notified by you, the owner.
Invoicing will be emailed at the beginning of each month. Payment is due by the end of the invoiced month.
Please send Check payable to JLS Landscape Services, Inc. and include invoice number.
If you choose to pay by Credit Card, please note that a 3% convenience fee will be added to the total amount of your invoice.
Automatic Credit Card payment processing is available, please Email your request to ar1@jlsservices.net

Cancellation - a courtesy 30 day notice is appreciated.

Sabal Palm
COMMUNITY DEVELOPMENT DISTRICT

Fiscal Year 2026
Check Register

Date	check #'s	Amount		

4/1-4/30	
2612-2639		
$81,381.92	
Autopay	80028-80029		$7,855.98	
	TOTAL		$89,237.90	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/18/26	PAGE	1
*** CHECK DATES 04/01/2026 - 04/30/2026 ***	SABAL PALM CDD - GF
BANK A SABAL PALM - GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/07/26 00035	3/25/26 84957538 202604 320-53800-41500	*	196.40
APR 26 - INTERNET
3/27/26 84957538 202604 330-53800-41500	*	194.85
APR 26 - INTERNET
3/28/26 84957538 202604 340-53800-41500	*	194.85
APR 26 - INTERNET
COMCAST	586.10 002612
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/07/26 00092	3/30/26 26163904 202604 330-53800-46700	*	650.00
APR 26 - POOL SERVICE
3/30/26 26164204 202604 340-53800-46700	*	650.00
APR 26 - POOL SERVICE
3/30/26 26168004 202604 320-53800-46700	*	650.00
APR 26 - POOL SERVICE
CRYSTAL POOL SERVICES INC.	1,950.00 002613
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/07/26 00094	3/26/26 10343	202603 330-53800-49000	*	326.88
MAILBOX KIOSK LIGHT RP
4/04/26 10347	202604 320-53800-46000	*	835.00
LGTNG UPGRADE MLBX KIOSK
4/04/26 10348	202604 330-53800-49000	*	835.00
LGTNG UPGRADE MLBX KIOSK
4/04/26 10349	202604 340-53800-46000	*	420.00
LGTNG UPGRADE MLBX KIOSK
EAGLE GROUP, INC.	2,416.88 002614
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/07/26 00006	4/07/26 9-244-64 202603 310-51300-42000	*	33.07
DELIVERIES THRU 3/27/26
FEDEX	33.07 002615

4/07/26 00001	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
245	202604 330-53800-34000	*	1,250.00
APR 26 - FIELD SERVICES
246	202604 340-53800-34000	*	1,166.67
APR 26 - FIELD SERVICES
247	202604 320-53800-34000	*	1,350.00
APR 26 - FIELD SERVICES
248	202604 310-51300-34000	*	3,911.75
APR 26 - MGMT FEES
248	202604 310-51300-35100	*	41.67
APR 26 - COMPUTER TIME
248	202604 310-51300-31300	*	265.00
APR 26 - DISSEMINATION
248	202604 310-51300-49500	*	95.42
APR 26 - WEBSITE ADMIN
248	202604 310-51300-42000	*	16.28
APR 26 - POSTAGE
SABA -SABAL PALM--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/18/26	PAGE	2
*** CHECK DATES 04/01/2026 - 04/30/2026 ***	SABAL PALM CDD - GF
BANK A SABAL PALM - GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/01/26 248	202604 310-51300-42500	*	1.95
APR 26 - COPIES
GMS-SF, LLC	8,098.74 002616
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/07/26 00076	4/06/26 ARIV1058 202603 310-51300-31100	*	864.49
ENGINEER SVC THRU 3/26
KCI TECHNOLOGIES, INC.	864.49 002617
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/07/26 00031	4/17/26 11765	202604 330-53800-34500	*	1,175.00
APR 26 - MONITORING
4/17/26 11766	202604 340-53800-34500	*	350.00
APR 26 - MONITORING
Q-WIRE TECHNOLOGIES, INC.	1,525.00 002618
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/26 00003	1/31/26 197073	202601 310-51300-31500	*	2,220.00
JAN 26 - GENERAL COUNSEL
3/31/26 198117	202603 310-51300-31500	*	1,350.00
MAR 26 - GENERAL COUNSEL

- -	-	-	-	-	-	- - - - -	
*						1,170.00	

BILLING COCHRAN, P.A.	3,570.00 002619

4/16/26 00064	3/06/26	
	3/06/26	
	3/06/26	
	3/06/26	
	3/06/26	
	3/06/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
28743	202602 330-53800-46200
MULCH INSTALLATION
28744	202603 330-53800-46200
COCONUT PALMS REMOVAL
28745	202602 340-53800-46203
CONCRETE BORDER/POOL AREA 28747	202602 340-53800-46203
FLOWER INSTALL 3 LOCATION 28748	202602 340-53800-46203
LANDSCAPE UPGRADES
28749	202603 340-53800-46203

*	200.00		
*	3,575.00			
*	3,200.00			
*	6,425.00			
*	3,900.00			

LNDSCP IMPROVMNTS PLYGRND

- - - - - - - -

JLS TREE SERVICES	18,470.00 002620
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/26 00076	4/16/26 ARIV1058 202603 310-51300-31100	*	277.50
ENGINEER SVC THRU 3/26
KCI TECHNOLOGIES, INC.	277.50 002621
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/26 00031	3/10/26 11747	202603 340-53800-34500	*	2,885.90
50% MAIN ENT CAMERA RPLC
3/10/26 11748	202603 320-53800-34500	*	7,083.05
50% MAIN ENT CAMERA RPLC
3/10/26 11749	202603 330-53800-34500	*	8,627.70
50% MAIN ENT CAMERA RPLC
Q-WIRE TECHNOLOGIES, INC.	18,596.65 002622
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
SABA -SABAL PALM--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/18/26	PAGE	3
*** CHECK DATES 04/01/2026 - 04/30/2026 ***	SABAL PALM CDD - GF
BANK A SABAL PALM - GF

DATE		DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
4/16/26	00021	4/16/26	NORTH	202604	300-20700-10100	*	2,151.50			

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....

	TRANSFER OF TAX RECIEPTS
SABAL PALM	CDD	C/O	REGIONS	BANK											2,151.50	002623	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - -	- -	- -	- - - -	- - -	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
4/16/26 00044	4/16/26 PALM COV 202604 300-20700-10100								*						3,086.36			
TRANSFER OF TAX RECIEPTS
SABAL PALM CDD C/O REGIONS BANK	3,086.36 002624
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/26 00045	4/16/26 SOUTH	202604 300-20700-10100	*	6,915.98 TRANSFER OF TAX RECIEPTS
SABAL PALM CDD C/O REGIONS BANK	6,915.98 002625
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/26 00106	4/15/26 2011	202604 320-53800-46400	*	880.00
APR 26 - LAKE MAINTENANCE
4/15/26 2012	202604 340-53800-46400	*	612.00
APR 26 - LAKE MAINTENANCE
4/15/26 2013	202604 330-53800-46400	*	1,100.00
APR 26 - LAKE MAINTENANCE
SOUTHEAST LAND AND WATER	2,592.00 002626
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/21/26 00055	3/02/26 33944	202603 330-53800-46700	*	1,800.00
PLAYGROUND REFURBISHING
A&A PLAYGROUND SERVICES INC.	1,800.00 002627
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/21/26 00016	4/11/26 APR 26	202604 330-53800-43100	*	173.34
APR 26 - WATER SERVICE
4/11/26 APR 26	202604 320-53800-43100	*	158.25
APR 26 - WATER SERVICE
4/11/26 APR 26	202604 340-53800-43100	*	59.83
APR 26 - WATER SERVICE
CITY OF TAMARAC	391.42 002628
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/21/26 00094	4/20/26 10359	202604 330-53800-49000	*	384.52
POOL CABANA RESTROOM LGHT
EAGLE GROUP, INC.	384.52 002629
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/21/26 00064	4/08/26 29356	202603 320-53800-46500	*	362.63
WET CHECK CONTR 1 3/28
4/21/26 29524	202604 330-53800-46200	*	200.00
REPAIR SOD
JLS TREE SERVICES	562.63 002630
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/21/26 00031	5/01/26 11778	202605 320-53800-34500	*	700.00
MAY 26 - MONITORING
Q-WIRE TECHNOLOGIES, INC.	700.00 002631
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
SABA -SABAL PALM--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/18/26	PAGE	4
*** CHECK DATES 04/01/2026 - 04/30/2026 ***	SABAL PALM CDD - GF
BANK A SABAL PALM - GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/21/26 00091	3/26/26 7070073	202603 340-53800-46000	*	363.60
50% DEPOSIT - GATE BRACKT
FCC CARPENTRY & GENERAL	363.60 002632
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 00055	4/17/26 33976	202604 320-53800-46700	*	2,850.00
ADA TRANSFER STATION
A&A PLAYGROUND SERVICES INC.	2,850.00 002633

4/30/26 00092	4/23/26	
	4/23/26	
	4/23/26	
	4/27/26	
	4/27/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
26163905 202605 330-53800-46700	*	650.00
MAY 26 - POOL SERVICE
26164205 202605 340-53800-46700	*	650.00
MAY 26 - POOL SERVICE
26168005 202605 320-53800-46700	*	650.00
MAY 26 - POOL SERVICE
26164005 202604 330-53800-46700	*	684.00
NEW POOL SAFETY EQUIPMT
26164305 202604 340-53800-46700	*	127.00
TAYLOR TEST KIT / 2005
CRYSTAL POOL SERVICES INC.	2,761.00 002634
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 00006	4/28/26 9-273-86 202604 310-51300-42000	*	34.97
DELIVERIES THRU 4/17/26
FEDEX	34.97 002635
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 00064	4/27/26 29588	202604 340-53800-46500	*	95.38
WET CHECK CONTR 1 4/23
4/29/26 29609	202604 330-53800-46500	*	134.74
WET CHECK CONTR 1&2 4/27
JLS TREE SERVICES	230.12 002636
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 00021	4/30/26 NORTH	202604 300-20700-10100	*	5.04
TRANSFER OF TAX RECIEPTS
SABAL PALM CDD C/O REGIONS BANK	5.04 002637
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 00044	4/30/26 PALM COV 202604 300-20700-10100	*	14.76
TRANSFER OF TAX RECIEPTS
SABAL PALM CDD C/O REGIONS BANK	14.76 002638
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 00045	4/30/26 SOUTH	202604 300-20700-10100	*	149.59
TRANSFER OF TAX RECIEPTS
SABAL PALM CDD C/O REGIONS BANK	149.59 002639
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	81,381.92 SABA -SABAL PALM--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/18/26	PAGE	5
*** CHECK DATES 04/01/2026 - 04/30/2026 ***	SABAL PALM CDD - GF

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		STATUS	AMOUNT	....CHECK..... AMOUNT	#	
4/30/26 00010	4/30/26 MAR 26	202603 320-53800-43000		*	926.74		
	MAR 26 - ELECTRIC
4/30/26 MAR 26	202603 320-53800-43001
4/30/26 MAR 26	202603 330-53800-43000		*
*	1,980.99
1,104.32		
	MAR 26 - ELECTRIC
4/30/26 MAR 26	202603 340-53800-43000		*	3,712.07		
	MAR 26 - ELECTRIC
FLORIDA POWER & LIGHT				7,724.12 080028	
- - - - - - - - 4/30/26 00107	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/25/26 24775442 202604 320-53800-52000
3/25/26 24944426 202604 340-53800-49100	- - - - -	- - - - - - - - -
*
*	- - - - -

65.93	- - - - - - - -	
	APR 26 - REFUSE SERVICE
WASTE MANAGEMENT				131.86 080029	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - -	- - - - - - - - -	- - - - -	- - - - - - - -	

BANK Z SABAL PALM	AUTOPY

MAR 26 - ELECTRIC

APR 26 - REFUSE SERVICE

65.93

TOTAL FOR BANK Z	7,855.98
TOTAL FOR REGISTER	89,237.90

SABA -SABAL PALM--	PPOWERS

“
Sabal Palm
Community Development District

Unaudited Financial Reporting
April 30, 2026

Table of Contents

1

2-3

4

5

6

	Balance Sheet

	General Fund

	Debt Service Fund Series 2014/2024 North

	Debt Service Fund Series 2016 Palm Cove

	Debt Service Fund Series 2017 South

7

8

9

10-11

12-13

14

“
	Capital Project Fund Series 2016 Palm Cove

	Capital Project Fund Series 2017 South

	Capital Project Fund Series 2024 North

	Month to Month

	Long Term Debt Report

	Assessment Receipt Schedule

Combined Balance Sheet April 30, 2026

General
Fund

Debt Service
Fund

Capital Project
Fund

Totals
Governmental Funds

Assets:
Cash:
Operating Account	$	38,804	$	-	$	-	$	38,804	
Due from Other Assessments Receivable Due from General Fund	-
-
-	-
- 169	-
-
-	-
- 169	
Investments:
State Board of Administration (SBA)	

1,045,586	

-	

-	

1,045,586	
“
Series 2014 - North Project
Reserve	

-	

2,513	

-	

2,513	
Interest	-	2	-	2	
Revenue	-	6,441	-	6,441	
Sinking	-	2	-	2	
Series 2016 - Palm Cove Project
Reserve	

-	

142,317	

-	

142,317	
Interest	-	91,816	-	91,816	
Revenue	-	294,438	-	294,438	
Principal	-	78	-	78	
Construction	-	-	27,934	27,934	
Series 2017 - Manor Parc Project
Reserve	

-	- 162,529	

-	

162,529	
Revenue	-	445,521	-	445,521	
Interest	-	101,495	-	101,495	
Principal	-	44	-	44	
Sinking Construction	-
-	48
-	-
-	48
-	
Series 2024 - North Project
Interest	

-	

69,291		

69,291	
Revenue	-	167,303	-	167,303	
Sinking	-	90,020	-	90,020	
Cost of Issuance	-	-	640	640	
Prepaid Expenses	-	-	-	-	
Total Assets	$	1,084,390	$	1,574,029	$	28,574	$	2,686,993	
Liabilities:
Accounts Payable	

$	35,804	$	-	

$	-	$	

35,804	
Due to Debt Service	169	-	-	169	
Total Liabilities	$	35,973	$	-	$	-	$	35,973	
Fund Balance:
Restricted for:
Debt Service - Series	

$	-	$	1,574,029	

$	-	$	

1,574,029	
Capital Project - Series		28,574	28,574	
Assigned for:
Capital Reserve Fund	
-	
-	
-	
-	
Capital Reserves	-	-	-	-	
Unassigned	1,048,417	-	-	1,048,417	
Total Fund Balances	$	1,048,417	$	1,574,029	$	28,574	$	2,651,021	
					
Total Liabilities & Fund Balance	$	1,084,390	$	1,574,029	$	28,574	$	2,686,993	

Adopted	Prorated Budget	Actual	
Budget	Thru 04/30/26	Thru 04/30/26	Variance	

Revenues:		
Special Assessments - Tax Roll	$	1,021,811		$	1,021,811	$	1,019,769	$	(2,042)	
Interest Income	10,000		5,833	21,385	15,551	
Total Revenues	$	1,031,811		$	1,027,644	$	1,041,214	$	13,570	

Expenditures:		
“				
General & Administrative						
Engineering	$	15,000		$	8,750	$	21,224	$	(12,474)	
Attorney	17,500		10,208	16,695	(6,487)	
Annual Audit	5,600		5,600	4,100	1,500	
Assessment Administration	4,508		4,508	5,920	(1,412)	
Dissemination Agent	3,180		1,855	1,855	-	
Trustee Fees	10,500		-	-	-	
Management Fees	46,941		27,382	27,382	-	
Information Technology	500		292	292	(0)	
Website Maintenance	1,145		668	668	(0)	
Telephone	50		29	-	29	
Postage & Delivery	500		292	371	(80)	
Insurance General Liability	8,000		8,000	8,082	(82)	
Printing & Binding	250		146	119	27	
Legal Advertising	1,000		583	682	(99)	
Other Current Charges	750		438	618	(180)	
Property Taxes	315		315	328	(14)	
Office Supplies	50		29	0	29	
Dues, Licenses & Subscriptions	175		175	175	-	
Contingency	400		-	-	-	
Total General & Administrative	$	116,363		$	69,269	$	88,511	$	(19,242)	

Field Operations & Maintenance						
Sabal North (Central Parc)
Field Management	

$	16,200		

$	9,450	

$	9,450	

$	-	
Security	9,240		5,390	4,900	490	
Camera Repairs	9,000		-	8,383	(8,383)	
Internet/Cable	2,400		1,400	1,375	25	
Electric/Street Lighting	36,300		21,175	16,961	4,214	
Landscape Lighting	10,000		5,833	-	5,833	
Water	5,000		2,917	1,450	1,467	
Pressure Washing	10,000		5,833	5,950	(117)	
Landscape Maintenance	85,919		50,119	47,487	2,633	
Tree Trimming	23,000		13,417	-	13,417	
Mulch	10,000		5,833	-	5,833	
Landscape Replacement - Flowers	2,500		1,458	-	1,458	
Drain Cleaning	3,173		1,851	-	1,851	
Landscape Contingency	-		-	2,100	(2,100)	
Tree Trimming	-		-	2,900	(2,900)	
Lake and Canal Maint	11,100		6,475	5,280	1,195	
Irrigation Repairs	15,000		8,750	5,920	2,830	
Repairs & Maintenance	10,000		5,833	15,246	(9,413)	
Janitorial Services	13,900		8,108	8,085	23	
Pool Maintenance	8,700		5,075	3,775	1,300	
Pool Repairs	7,500		4,375	1,152	3,223	
Cabana Maintenance/Furniture	9,000		5,250	6,135	(885)	
Pest Control - Iguana Removal	2,500		1,458	-	1,458	
Operating Supplies	5,000		2,917	5,896	(2,980)	
Permits	4,000		2,333	1,000	1,333	
Property Insurance	7,000		7,000	6,266	734	
Contingency	10,000		-	-	-	
Reserves	16,374		9,552	-	9,552	
Subtotal Sabal North (Central Parc)	$	342,806		$	191,804	$	159,711	$	32,092	

Adopted	Prorated Budget	Actual	
Budget	Thru 04/30/26	Thru 04/30/26	Variance	

Sabal South (Manor Parc)
Field Management Services	
$	15,000	
$	8,750	
$	8,750	
$	-	
Security	16,000	9,333	8,225	1,108	
Camera Repairs	-		13,622	(13,622)	
Internet/Cable	2,500	1,458	1,394	64	
Lighting/Electrical	12,000	7,000	7,191	(191)	
Water	2,000	1,167	1,095	72	
Property Insurance	7,000	4,083	6,266	(2,183)	
Landscape Maintenance	137,790	80,378	67,235	13,143	
Landscape Contingency	-	-	7,150	(7,150)	
Mulch	8,000	4,667	1,170	3,497	
Tree Trimming	-	-	-	-	
Annual Flowers	2,000	1,167	850	317	
Pressure Washing	5,250	3,063	3,900	(838)	
Lake and Canal Maint	14,550	8,488	7,700	788	
Irrigation Repairs	15,000	8,750	3,467	5,283	
Janitorial Services	9,500	5,542	5,396	146	
Pool Maintenance	11,000	6,417	3,775	2,642	
Cabana Maintenance	5,370	3,133	6,110	(2,978)	
Permits/Contingency	3,500	2,042	9,443	(7,401)	
Refuse Service	800	467	330	137	
Drain Cleaning	3,000	1,750	-	1,750	
Drainage Repairs/Preventative	5,000	2,917	-	2,917	
Reserve	32,500	18,958	-	18,958	
Subtotal Sabal South (Manor Parc)	$	307,760	$	179,527	$	163,068	$	16,459	

Palm Cove (Hidden Trails)
Field Management Services	

$	14,000	

$	8,167	

$	8,167	

$	(0)	
Security	5,000	2,917	2,450	467	
Camera Repairs	-	-	4,836	(4,836)	
Internet/Cable	2,500	1,458	1,409	49	
Electric/Street Lighting	46,200	26,950	22,195	4,755	
Water	1,500	875	539	336	
Property Insurance	6,500	6,500	5,817	683	
Repairs & Maintenance	10,000	5,833	4,008	1,825	
Landscape Maintenance	88,860	51,835	51,835	-	
Landscape Enchancements	19,000	11,083	17,100	(6,017)	
Tree Trimming	8,000	4,667	-	4,667	
Mulch	6,000	3,500	5,460	(1,960)	
Pressure Washing	6,500	3,792	3,425	367	
Lake and Canal Maint	8,080	4,713	4,284	429	
Drain Cleaning	2,684	1,566	-	1,566	
Irrigation Repairs	3,000	1,750	4,091	(2,341)	
Janitorial Services	8,058	4,701	4,696	5	
Pool/Cabana Maintenance	10,000	5,833	17,557	(11,723)	
Permitting	4,000	2,333	-	2,333	
Contingency	5,000	2,917	2,441	476	
Reserves	10,000	5,833	-	5,833	
Subtotal Palm Cove (Hidden Trails)	$	264,882	$	157,223	$	160,309	$	(3,086)	
					
Total Operations & Maintenance	$	915,448	$	528,553	$	483,089	$	45,464	
					
Total Expenditures	$	1,031,811	$	597,822	$	571,600	$	26,222	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	429,822	$	469,614	$	39,791	
					
Net Change in Fund Balance	$	-	$	429,822	$	469,614	$	39,791	
					
Fund Balance - Beginning	$	-		$	578,803		
					
Fund Balance - Ending	$	-		$	1,048,417		

	Adopted		Prorated Budget	Actual		
	Budget		Thru 04/30/26	Thru 04/30/26	Variance	

Revenues:						
Special Assessments - Tax Roll	$	228,750		$	228,750	$	226,984	$	(1,766)	
Interest Income	-		-	4,911	4,911	
Total Revenues	$	228,750		$	228,750	$	231,895	$	3,145	

Expenditures:						
		“				
Series 2024
Interest Expense - 11/1	
$	70,313		
$	69,250	
$	69,250	
$	-	
Principal Expense - 05/1	90,000		-	-	-	
Interest Expense - 05/1	68,125		-	-	-	
Total Expenditures	$	228,438		$	69,250	$	69,250	$	-	
						
Excess (Deficiency) of Revenues over Expenditures	$	312		$	159,500	$	162,645	$	3,145	

Other Financing Sources/(Uses):						
Transfer In/(Out)	$	-		$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-		$	-	$	-	$	-	
						
Net Change in Fund Balance	$	312		$	159,500	$	162,645	$	3,145	
						
Fund Balance - Beginning	$	159,251			$	172,932		
						
Fund Balance - Ending	$	159,563			$	335,578		

Revenues:						
Special Assessments - Tax Roll	$	278,275		$	278,275	$	278,722	$	447	
Interest Income	-		-	9,250	9,250	
Total Revenues	$	278,275		$	278,275	$	287,971	$	9,696	

Expenditures:		

“				
Interest Expense - 11/1	$	94,138		$	94,138	$	94,138	$	-	
Principal Expense - 11/1	90,000		90,000	90,000	-	
Interest Expense - 05/1	91,775		-	-	-	
Total Expenditures	$	275,913		$	184,138	$	184,138	$	-	
						
Excess (Deficiency) of Revenues over Expenditures	$	2,362		$	94,138	$	103,834	$	9,696	

Other Financing Sources/(Uses):						
Transfer In/(Out)	$	-		$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-		$	-	$	-	$	-	
						
Net Change in Fund Balance	$	2,362		$	94,138	$	103,834	$	9,696	
						
Fund Balance - Beginning	$	266,660			$	424,831		
						
Fund Balance - Ending	$	269,022			$	528,665		

Revenues:						
Special Assessments - Tax Roll	$	317,839		$	317,839	$	318,198	$	359	
Interest Income	-		-	12,763	12,763	
Total Revenues	$	317,839		$	317,839	$	330,961	$	13,122	

Expenditures:		

“				
Interest Expense - 11/1	$	103,788		$	103,788	$	103,788	$	-	
Principal Expense - 11/1	110,000		110,000	110,000	-	
Interest Expense - 05/1	101,450		-	-	-	
Total Expenditures	$	315,238		$	213,788	$	213,788	$	-	
						
Excess (Deficiency) of Revenues over Expenditures	$	2,601		$	104,051	$	117,173	$	13,122	

Other Financing Sources/(Uses):						
Transfer In/(Out)	$	-		$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-		$	-	$	-	$	-	
						
Net Change in Fund Balance	$	2,601		$	104,051	$	117,173	$	13,122	
						
Fund Balance - Beginning	$	427,600			$	592,613		
						
Fund Balance - Ending	$	430,201			$	709,787		

Revenues		
Interest Income	$	-	$	-	$	595	$	595	
Total Revenues	$	-	$	-	$	595	$	595	

Expenditures:					
		“				
Improvements	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
						
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	595	$	595	

Other Financing Sources/(Uses)						
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
						
Net Change in Fund Balance	$	-		$	595		
						
Fund Balance - Beginning	$	-		$	27,339		
						
Fund Balance - Ending	$	-		$	27,934		

Revenues

Interest Income	

$	

-	$	

-	$	

-	$	

-	
Total Revenues	$	-	$	-	$	-	$	-	

Expenditures:						
		“					
Improvements	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
							
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	-	$	-	

Other Financing Sources/(Uses)							
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
							
Net Change in Fund Balance	$	-		$	-		
							
Fund Balance - Beginning	$	-		$	-		
							
Fund Balance - Ending	$	-		$	-		

Revenues		
Interest Income		-	-	$	12	12	
Total Revenues	$	-	$	-	$	12	$	12	

Expenditures:					
		“				
Improvements	$	-	$	-	$	-	$	-	
Cost of Issuance		-		-	-	-	
Total Expenditures	$	-	$	-	$	-	$	-	
						
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	12	$	12	

Other Financing Sources/(Uses)						
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
						
Net Change in Fund Balance	$	-		$	12		
						
Fund Balance - Beginning	$	-		$	628		
						
Fund Balance - Ending	$	-		$	640		

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

Revenues:														
Special Assessments - Tax Roll	$	-	$	31,440  $	954,522  $	10,270	$	8,896  $	14,642	$	-	$	-	$	-	$	-	$	-	$	-	$	1,019,769	
Interest Income	4,058	1,553	1,452	3,814	3,681	6,826	-	-	-	-	-	-	21,385	
Other Income	-	-	15	-	30	15	-	-	-	-	-	-	60	
Total Revenues	$	4,058  $	32,993  $	955,990  $	14,084	$	12,607  $	21,483	$	-	$	-	$	-	$	-	$	-	$	-	$  1,041,214	

Expenditures:						
General & Administrative	“					
Engineering	$	4,161  $	1,573  $	2,495  $	3,510	$	8,345  $	1,142	$	-	$	-	$	-	$	-	$	-	$	-	$	21,224	
Attorney	3,775	3,860	900	2,220	2,100	1,350	2,490	-	-	-	-	-	16,695	
Annual Audit	-	-	-	-	4,100	-	-	-	-	-	-	-	4,100	
Assessment Administration	4,508	1,412	-	-	-	-	-	-	-	-	-	-	5,920	
Dissemination Agent	265	265	265	265	265	265	265	-	-	-	-	-	1,855	
Trustee Fees	-	-	-	-	-	-	-	-	-	-	-	-	-	
Management Fees	3,912	3,912	3,912	3,912	3,912	3,912	3,912	-	-	-	-	-	27,382	
Information Technology	42	42	42	42	42	42	42	-	-	-	-	-	292	
Website Maintenance	95	95	95	95	95	95	95	-	-	-	-	-	668	
Telephone	-	-	-	-	-	-	-	-	-	-	-	-	-	
Postage & Delivery	10	10	111	84	61	46	51	-	-	-	-	-	371	
Insurance General Liability	8,082	-	-	-	-	-	-	-	-	-	-	-	8,082	
Printing & Binding	18	24	9	14	23	29	2	-	-	-	-	-	119	
Legal Advertising	158	-	-	524	-	-	-	-	-	-	-	-	682	
Other Current Charges	80	126	201	-	38	60	113	-	-	-	-	-	618	
Property Taxes	-	328	-	-	-	-	-	-	-	-	-	-	328	
Office Supplies	-	-	-	-	0	-	-	-	-	-	-	-	0	
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175	
Total General & Administrative	$	25,280  $	11,646  $	8,029  $	10,665	$	18,980  $	6,941	$	6,970  $	- $	- $	- $	- $	- $	88,511	

Operations & Maintenance						
Sabal North (Central Parc)
Field Management	

$	1,350  $	

1,350  $	1,350  $	1,350	

$	1,350  $	1,350	

$	1,350  $	-	$	-	$	-	$	-	$	-	$	9,450	
Security	700	700	700	700	700	700	700	-	-	-	-	-	4,900	
Camera Repairs	1,300	-	-	-	-	7,083	-	-	-	-	-	8,383	
Internet/Cable	192	192	192	211	196	196	196	-	-	-	-	-	1,375	
Electric/Street Lighting	2,748	2,645	2,843	2,950	2,869	2,908	-	-	-	-	-	-	16,961	
Landscape Lighting	-	-	-	-	-	-	-	-	-	-	-	-	-	
Water	137	275	176	203	456	45	158	-	-	-	-	-	1,450	
Pressure Washing	400	-	-	-	5,550	-	-	-	-	-	-	-	5,950	
Landscape Maintenance	6,508	6,508	6,508	6,512	7,150	7,150	7,150	-	-	-	-	-	47,487	
Tree Trimming	-	-	-	-	-	-	-	-	-	-	-	-	-	
Mulch	-	-	-	-	-	-	-	-	-	-	-	-	-	
Landscape Replacement - Flowers	-	-	-	-	-	-	-	-	-	-	-	-	-	
Drain Cleaning	-	-	-	-	-	-	-	-	-	-	-	-	-	
Landscape Contingency	-	-	-	2,100	-	-	-	-	-	-	-	-	2,100	
Tree Trimming	-	2,900	-	-	-	-	-	-	-	-	-	-	2,900	
Lake and Canal Maint	880	880	880	880	880	880	-	-	-	-	-	-	5,280	
Irrigation Repairs	1,086	-	1,981	-	-	2,387	466	-	-	-	-	-	5,920	
Janitorial Services	1,155	1,155	1,155	1,155	1,155	1,155	1,155	-	-	-	-	-	8,085	
Repairs & Maintenance	1,656	-	10,208	1,427	175	945	835	-	-	-	-	-	15,246	
Pool Maintenance	650	495	495	495	495	495	650	-	-	-	-	-	3,775	
Pool Repairs	-	-	-	-	-	-	1,152	-	-	-	-	-	1,152	
Cabana Maint/Furniture	1,624	1,624	-	2,408	480	-	-	-	-	-	-	-	6,135	
Pest Control - Iguana Removal	-	-	-	-	-	-	-	-	-	-	-	-	-	
Operating Supplies	610	464	-	1,168	182	556	2,916	-	-	-	-	-	5,896	
Permits	-	400	-	-	-	600	-	-	-	-	-	-	1,000	
Property Insurance	6,266	-	-	-	-	-	-	-	-	-	-	-	6,266	
Contingency	-	-	-	-	-	-	-	-	-	-	-	-	-	
Reserves	-	-	-	-	-	-	-	-	-	-	-	-	-	
Subtotal Sabal North (Central Parc)	$	25,912  $	18,236  $	25,138  $	20,209	$	20,288  $	25,100	$	15,379  $	- $	- $	- $	- $	- $	159,711	

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

Sabal South (Manor Parc)														
Field Management Services	$	1,250  $	1,250  $	1,250	$	1,250  $	1,250  $	1,250  $	1,250  $	-	$	-	$	-	$	-	$	-	$	8,750	
Security	1,175	1,175	1,175	1,175	1,175	1,175	1,175	-	-	-	-	-	8,225	
Camera Repairs	4,994	-	-	-	-	8,628	-	-		-	-	-	13,622	
Internet/Cable	210	195	210	195	195	195	195	-	-	-	-	-	1,394	
Lighting/Electrical	1,216	1,131	1,317	1,229	1,193	-	1,104	-	-	-	-	-	7,191	
Water	134	120	129	129	225	185	173	-	-	-	-	-	1,095	
Property Insurance	6,266	-	-	-	-	-	-	-	-	-	-	-	6,266	
Landscape Maintenance	9,605	9,605	9,605	9,605	9,605	9,605	9,605	-	-	-	-	-	67,235	
Landscape Contingency	-	-	2,375	-	4,375	200	200	-	-	-	-	-	7,150	
Mulch	-	-	-	-	1,170	-	-	-	-	-	-	-	1,170	
Annual Flowers	-	-	-	-	-	-	850	-	-	-	-	-	850	
Pressure Washing	-	-	-	-	3,900	-	-	-	-	-	-	-	3,900	
Lake and Canal Maint	1,100	1,100	1,100	1,100	1,100	1,100	1,100	-	-	-	-	-	7,700	
Irrigation Repairs	-	939	1,103	345	220	726	135	-	-	-	-	-	3,467	
Janitorial Services	771	771	771	771	771	-	1,542	-	-	-	-	-	5,396	
Pool Maintenance	650	495	495	495	495	495	650	-	-	-	-	-	3,775	
Cabana Maintenance	-	-	-	-	-	385	5,725	-	-	-	-	-	6,110	
Permits/Contingency	2,300	700	-	-	-	3,468	2,975	-	-	-	-	-	9,443	
Refuse Service	66	66	66	66	66	-	-	-	-	-	-	-	330	
Drainage Repairs/Preventative	-	-	-	-	-	-	-	-	-	-	-	-	-	
Reserve	-	-	-	-	-	-	-	-	-	-	-	-	-	
Subtotal Sabal South (Manor Parc)	$	29,737  $	17,546  $	19,595	$	16,360  $	25,740  $	27,412  $	26,679  $	- $	- $	- $	- $	- $	163,068	

Palm Cove (Hidden Trails)									
Field Management Services	$	1,167  $	1,167  $	1,167	$	1,167  $	1,167  $	1,167  $	1,167  $	-	$	-	$	-	$	-	$	-	$	8,167	
Security	350	350	350	350	350	350	350	-	-	-	-	-	2,450	
Camera Repairs	1,950	-	-	-	-	2,886	-	-	-	-	-	4,836	
Internet/Cable	210	195	210	195	210	195	195	-	-	-	-	-	1,409	
Electric/Street Lighting	3,637	-	3,584	3,848	3,697	3,716	3,712	-	-	-	-	-	22,195	
Water	58	87	60	78	160	36	60	-	-	-	-	-	539	
Property Insurance	5,817	-	-	-	-	-	-	-	-	-	-	-	5,817	
Repairs & Maintenance	-	-	1,879	462	-	385	1,282	-	-	-	-	-	4,008	
Landscape Maintenance	7,405	7,405	7,405	7,405	7,405	7,405	7,405	-	-	-	-	-	51,835	
Landscape Enchancements	-	-	-	-	-	-	17,100	-	-	-	-	-	17,100	
Mulch	-	-	-	-	-	5,460	-	-	-	-	-	-	5,460	
Pressure Washing	-	-	900	-	2,525	-	-	-	-	-	-	-	3,425	
Lake and Canal Maint	612	612	612	612	612	612	612	-	-	-	-	-	4,284	
Drain Cleaning	-	-	-	-	-	-	-	-	-	-	-	-	-	
Irrigation Repairs	-	1,379	1,132	135	146	1,204	95	-	-	-	-	-	4,091	
Janitorial Services	671	671	671	671	671	-	1,342	-	-	-	-	-	4,696	
Pool/Cabana Maintenance	4,369	650	2,534	4,998	3,579	650	777	-	-	-	-	-	17,557	
Permitting	-	-	-	-	-	-	-	-	-	-	-	-	-	
Contingency	526	130	66	1,234	353	66	66	-	-	-	-	-	2,441	
Subtotal Palm Cove (Hidden Trails)	$	26,772  $	12,645  $	20,569	$	21,154  $	20,874  $	24,132  $	34,162  $	- $	- $	- $	- $	- $	160,309	
									
Total Operations & Maintenance	$	82,421  $	48,427  $	65,302	$	57,723  $	66,902  $	76,644  $	76,219  $	- $	- $	- $	- $	- $	483,089	
									
Total Expenditures	$	107,701  $	60,073  $	73,332	$	68,387  $	85,882  $	83,585  $	83,190  $	- $	- $	- $	- $	- $	571,600	
									
Excess (Deficiency) of Revenues over Expenditures	$  (103,643) $	(27,080)  $	882,658	$	(54,304)  $	(73,276)  $	(62,102)  $	(83,190)  $	-  $	-  $	-  $	-  $	-  $	469,614	

Net Change in Fund Balance	$  (103,643) $	(27,080) $	882,658  $	(54,304) $	(73,276) $	(62,102) $	(83,190) $	- $	- $	- $	- $	- $	469,614

Series 2014 Special Assessment Bonds, North Parcel Assessment Area Project		

Original Issue Amount:	$3,785,000		
Term 1:	$830,000		
Interest Rate:	6.130%		
Maturity Date:	11/1/2027		
Term 2:	$2,955,000		
Interest Rate:	7.125%		
Maturity Date:	11/1/2044		
Reserve Fund Definition	Lesser of:	“		
(i) Max Annual Debt Service for Bonds Outstanding		
(ii) 125% of Average Debt Service for Bonds Outstanding		
(iii) 10% of original proceeds		
Reserve Fund Requirement	$307,094		
Reserve Fund Balance	2,513		
Bonds Outstanding	$3,785,000	
Less: Principal Payment - 11/1/15	($45,000)	
Less: Principal Payment - 11/1/16	($45,000)	
Less: Principal Payment - 11/1/17	($50,000)	
Less: Principal Payment - 11/1/18	($50,000)	
Less: Principal Payment - 11/1/19	($55,000)	
Less: Principal Payment - 11/1/20	($60,000)	
Less: Principal Payment - 11/1/21	($60,000)	
Less: Principal Payment - 11/1/22	($65,000)	
Less: Principal Payment - 11/1/23	($70,000)	
Less: Refinancing Payoff	($3,285,000)	
Current Bonds Outstanding	$0	

Series 2016 Special Assessment Bonds, Palm Cove Assessment Area Project		

Original Issue Amount:	$4,055,000		
Term 1:	$410,000		
Interest Rate:	4.000%		
Maturity Date:	11/1/2022		
Term 2:	$1,415,000		
Interest Rate:	5.250%		
Maturity Date:	11/1/2035		
Term 3:	$2,230,000		
Interest Rate:	5.500%		
Maturity Date:	11/1/2046		

Reserve Fund Definition	50% of Max Annual Debt Service		
Reserve Fund Requirement	$139,138		
Reserve Fund Balance	142,317		
Bonds Outstanding	$4,055,000	
Less: Principal Payment - 11/1/17	($60,000)	
Less: Principal Payment - 11/1/18	($65,000)	
Less: Principal Payment - 11/1/19	($55,000)	
Less: Principal Payment - 11/1/20	($70,000)	
Less: Principal Payment - 11/1/21	($75,000)	
Less: Principal Payment - 11/1/22	($75,000)	
Less: Principal Payment - 11/1/23	($80,000)	
Less: Principal Payment - 11/1/24	($85,000)	
Less: Principal Payment - 11/1/25	($90,000)	
Current Bonds Outstanding	$3,400,000	

Series 2017 Special Assessment Bonds, South Parcel Assessment Area Project		

Original Issue Amount:	$4,945,000		
Term 1:	$450,000		
Interest Rate:	4.500%		
Maturity Date:	11/1/2022		
Term 2:	$665,000		
Interest Rate:	4.250%		
Maturity Date:	11/1/2028		
Term 3:	$1,390,000		
Interest Rate:	4.750%		
Maturity Date:	11/1/2037		
Term 4:	$2,440,000		
Interest Rate:	5.000%		
Maturity Date:	11/1/2047		
Reserve Fund Definition	50% of Max Annual Debt Service		
Reserve Fund Requirement	$159,000		
Reserve Fund Balance	162,529		
Bonds Outstanding	$4,945,000	
Less: Principal Payment - 11/1/18	($85,000)	
Less: Principal Payment - 11/1/19	($85,000)	
Less: Principal Payment - 11/1/20	($90,000)	
Less: Principal Payment - 11/1/21	($95,000)	
Less: Principal Payment - 11/1/22	($95,000)	
Less: Principal Payment - 11/1/23	($100,000)	
Less: Principal Payment - 11/1/24	($105,000)	
Less: Principal Payment - 11/1/25	($110,000)	
Current Bonds Outstanding	$4,180,000	

Series 2024 Special Assessment Refunding Bonds, North Parcel Assessment Area Project		

Original Issue Amount:	$2,855,000		
Term 1:	$85,000		
Interest Rate:	5.000%		
Maturity Date:	5/1/2025		
Term 2:	$90,000		
Interest Rate:	5.000%		
Maturity Date:	5/4/2026		
Term 3:	$95,000		
Interest Rate:	5.000%		
Maturity Date:	5/1/2027		
Term 4:	$810,000		
Interest Rate:	5.000%		
Maturity Date:	5/1/2034		
Term 5:	$1,775,000		
Interest Rate:	5.000%		
Maturity Date:	5/1/2044		

Bonds Outstanding	
$2,855,000	
Less: Principal Payment - 5/1/25	($85,000)	
Current Bonds Outstanding	$2,770,000	

Sabal Palm
COMMUNITY DEVELOPMENT DISTRICT

	Gross Assessments	$	1,087,034.49	$	243,350.58	$	338,126.16	$	296,036.90	$	1,964,548.13	
	Net Assessments	$	1,021,812.42	$	228,749.55	$	317,838.59	$	278,274.69	$	1,846,675.24	
ON ROLL ASSESSMENTS	
allocation in %	
55.33%	
12.39%	
17.21%	
15.07%	
100.00%	

Special Assessment Receipts - Broward County Fiscal Year 2026

Date	
Gross Amount	Discount/ Penalty	
Commission	
Interest	
Net Receipts	
O&M Portion	2014 North Debt Service	2017 South Debt Service	2016 Palm Cove Debt Service	
Total	

11/21/25	
$	59,652.03	
$	2,395.01	
$	572.57	
$	-	
$	56,684.45	
$	31,439.94	
$	7,755.22	
$	8,310.91	
$	9,178.39	
$	56,684.45	
12/05/25	104,598.09	4,183.83	1,004.15	-	99,410.11	56,133.05	16,454.77	17,619.14	9,203.15	99,410.11	
12/23/25	1,708,824.18	68,181.03	16,406.43	-	1,624,236.72	898,389.33	199,549.74	269,924.41	256,373.23	1,624,236.72	
01/02/26	9,162.23	274.87	88.86	-	8,798.50	4,836.72	923.68	2,701.19	336.92	8,798.50	
01/16/26	9,596.00	287.89	93.08	-	9,215.03	4,772.83	-	4,100.77	341.44	9,215.03	
01/23/26	-	-	-	1,192.58	1,192.58	660.14	148.66	196.07	187.70	1,192.58	
02/13/26	8,941.77	238.64	87.15	-	8,615.98	4,411.53	(4.43)	4,208.88	-	8,615.98	
03/13/26	8,758.79	86.42	117.47	-	8,554.90	4,484.00	-	4,070.90	-	8,554.90	
04/10/26	26,881.03	(0.86)	270.61	-	26,611.28	14,457.45	2,151.50	6,915.97	3,086.36	26,611.28	
04/24/26	-	-	-	353.51	353.51	184.13	5.04	149.59	14.76	353.51	
	$	1,936,414.12	$	75,646.83	$	18,640.32	$	1,546.09	$	1,843,673.06	$	1,019,769.12	$	226,984.17	$	318,197.84	$	278,721.94	$	1,843,673.06	

$

98.57%
28,134.01

Gross Percent Collected
Gross Balance Remaining to Collect