Sabal Palm Community Development District

August 20, 2026

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

Sabal Palm
Community Development District
Agenda
Thursday	Hampton Inn & Suites by Hilton Fort Lauderdale West Sawgrass August 20, 2026		5701 Madison Ave Tamarac, FL 33321 6:00 p.m.			Join the meeting now
Meeting ID: 246 946 757 74 and Passcode: Wuo7X5
1 872-240-4685 and Phone Conference ID: 176 557 16#

Roll Call

Approval of the Minutes of the June 18, 2026 Meeting – Page 4

Public Hearing to Adopt the Fiscal Year 2027 Budget – Page 22
Motion to Open the Public Hearing

Public Comment and Discussion

Consideration of Resolution #2026-02 Annual Appropriation Resolution – Page 40

Consideration of Resolution #2026-03 Levy of Non Ad Valorem Assessments – Page 41

Motion to Close the Public Hearing
Consideration of Engagement Letter with Grau & Associates to perform the Audit for Fiscal Year Ending September 30, 2026 – Page 57
Discussion and Approval of Parking Signs on District Property
Staff Reports
Attorney

Engineer – Proposal with PCI Stormwater Solutions, Inc. for Manor Parc’s 5-Year Broward County Surface Water Management License Renewal – Page 62

Manager
Consideration of Proposed Fiscal Year 2026 – 2027 Meeting Schedule – Page 64

Form 1 Financial Disclosure Due July 1, 2026 – everyone filed – Page 65

Reminder to Complete Annual Ethics Training by December 31, 2026

Final Approval of the FY2025 – FY2026 Report Performance Measures and Standards
– Page 66

Consideration of FY2026 – FY2027 Performance Measures and Standards as Required by Florida Statute 189.069 – Page 70

Field Manager
Consideration of Proposal with FCC Carpentry & General Painting, LLC for Fence Panel Height Increase at Central Parc Cabana – Page 75

Discussion of Annual Landscape Services Schedule with JLS – Page 78

Proposal with G-Force Striping to Paint Parking Lots Stall in Manor Parc and Hidden Trails – Page 79

JLS Proposals
Hidden Trails
Removal of Dead Silver Buttonwoods Along South Wall – Page 82

Medjool Trimming and Royal Poinciana Clearance Pruning – Page 86

Manor Parc
Replanting Along NW 50th Avenue and Commercial Boulevard – Page 90

Replanting Along Commercial Boulevard – Page 94

Monthly Report – Page 98

Financial Reports
Acceptance of Check Register – Page 106

Acceptance of Unaudited Financials – Page 114

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, June 18, 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
Naheisha Davis	Assistant Secretary (by phone) Also present were:
Andrew Gill	District Manager
Jason Gitel	Governmental Management Services
Ginger Wald	District Counsel

(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 May 28, 2026 Meeting
Mr. Gill: Item No. 2 is approval of the minutes of the May 28, 2026 meeting and those minutes have been included in your packet. Are there any additions, deletions or corrections? Hearing none, I’m just looking for a motion to approve those minutes.

On MOTION by Mr. Broomer seconded by Ms. Martin with all in favor, the Minutes of the May 28, 2026 meeting were approved.

THIRD ORDER OF BUSINESS	Discussion	of	the	Proposed
Fiscal Year 2027 Budget

Mr. Gill: Item No. 3, this is discussion of the proposed fiscal year 2027 budget. I had circulated an email to the Board following the previous meeting with a few minor corrections to the assessment chart that we had previously provided. Those numbers, my office checked the amount that we had listed for the debt assessment showed an actual decrease, it should have remained the same which caused the total amount assessment to be higher than we actually thought, and after checking the budget and confirming the number that we had initially was the actual number so even though the line items were off, the final number was still the same, and that’s just how that happened.
Ms. Martin: The final number that was $600 and something? Mr. Soman: Repeat that last one, sorry I didn’t hear.
Mr. Gill: So, up there were is says $961.86, $961.86, for the debt, so we had this as lowering, and because it stayed the same it showed an actual increase of $607 if we used the correct numbers.
Ms. Foster: So, the fiscal year 2026 amount was incorrect, so when you’re comparing 2027 and 2026, so 2026 is wrong and they made it look like it was the same.
Mr. Soman: So, it’s not increasing by $690 something, it’s still under $400. Ms. Foster: $326.
Mr. Gill: Yes.
Ms. Wald: Yes, and you had the Scriveners error on this fiscal year.
Mr. Gill: But then reviewing the, and I’m going to send you something, so check your email to pull up the Excel spreadsheet when I send it to you.
Mr. Soman: So, the correct amount is going to be the $326 and change? Mr. Gill: Yes.
Ms. Foster: I have $326.83 for Central Parc.
Mr. Gill: Correct. For Manor Parc it remains the same $399 even and then Hidden Trails we went back through our numbers and we got a lower increase, and this is wrong except for Central Parc.
Mr. Soman: Yes, so the $398 for ours is incorrect, it should be $326.83. Ms. Wald: So, just read them off.
Ms. Davis: And what is it for Hidden Trails?

Mr. Gill: So, Hidden Trails should be $261.37, and I also provided you each with the last page of the budget, the assessment page, I believe, do you have that?
Mr. Soman: I don’t have that.
Ms. Wald: So, just read that off so she can hear it.
Mr. Gill: Ok, so the very last column for increases, the total increase, the debt and the maintenance for Central Parc would be $326.83, for Manor Parc it’s $399.01.
Ms. Martin: Ok, I can see that.
Ms. Wald: So, Central Parc is going to be?
Mr. Gill:  Central Parc is $326.83, Manor Parc is $399.01, and Hidden Trails is
$261.37.
Ms. Martin: Ok.
Ms. Foster: And Hidden Trails shows the increase.
Ms. Martin: Ok, and Andrew when are you sending the mailing out for the public meetings?
Mr. Gill: Probably Monday.
Ms. Martin: Can you please make sure that it clearly states that these are annual increases?
Mr. Gill: Yes, I have it broken down by month as well.
Ms. Martin: Good, and what you’re saying does it show the reader the current amount?
Mr. Gill: We’re not required to. Ms. Martin: Ok.
Ms. Wald: No, it’s not required. Ms. Foster: (inaudible comment) Ms. Martin: Ok.
Mr. Gill: So, we have an internal document that Jason actually worked on that’s up here now that shows the precent change year over year and so there was very low increases through 2024, and then the last two years we’ve had larger increase.
Ms. Martin: Ok.
Mr. Gill: So, it’s not required to list that previous amount but, in the letter we can offer to have this information.

Ms. Martin: And it includes the proposed budget in the letter?
Mr. Gill: Yes, we do that, we include a table or a paragraph that just says, this is your increase, this is what it was last year, and this is the current and this is what your bill will be.
Ms. Martin: Ok.
Ms. Wald: And you can always get it from their office. Mr. Gill: Yes.
Ms. Martin: Ok.
Mr. Gill: And if there’s a sentence that you all want to include those amounts, we can also include that.
Ms. Martin: Ok.
Ms. Wald: When you do that it usually confusing people. Ms. Martin: Yes.
(At this point several people were talking at one time, and no one conversation could be heard)
Ms. Wald: So for today, it was just providing the clarification of the numbers so there was no confusion from the proposed budget you previously approved last month on May 28th was right but, making sure you had the proper numbers today for the letters that are going out, and that’s the reason for letting you know.

FOURTH ORDER OF BUSINESS	Staff Reports
Mr. Gill: Alright, I’ll jump down to staff reports, attorney.

Attorney – Memorandum – 2026 Legislative Update
Ms. Wald: I think that’s mine. Mr. Gill: Yes, it’s yours.
Ms. Wald: Ok, so in your tablets you have our 2026 legislative update that we do every year. On some of these we are waiting for the Governor to sign it because there was that special session, it kind of pushed things out for when he is required to sign it or just let it go, and so when you see a TBD, to be determined, that means it hasn’t been provided yet because he hasn’t signed it. They were submitted to the Governor on June 15th, so we’re waiting for that, and the ones he did sign, and I’ll go over those.

The first one which I think I briefly mentioned here was the sovereign immunity and the caps, so right now it’s $200,000 and $300,000. If this gets signed it’s going to go from
$200,000 to $350,000, and then $300,000 to $500,000, so it’s going to be $350,000 and
$500,000 limits per incident if something happens. What does that mean, right now none of your insurance has gone up but, what we perceive in the future after this goes into effect that you probably will see an increase in your insurance rates but, these are the limits of your liability and so they were $200,000 and $300,000 for over 10 years, maybe 15 years, and so this is providing the increase. So, that part of it, and some of the other things are dealing with they have to provide claims that has changed, it shorten, but really the meat of it is knowing that those amounts have increased. The second one that you have in here is dealing with certain programs, these really deal with CDDs who are rural communities, you are not, so I’m going to skip over that, there’s not much down here that rural anymore. The third one, and this actually did pass, the third one did pass, the Governor signed it I think yesterday. Bert Harris is a claim if someone says, hey you’re not a governmental entity, you’re not giving me my rights for development. So, let’s say for this CDD you had the ability to develop something, you had more property and you want to develop it into something that isn’t there, and you say, hey you know what would be nice there, I think a park would be good there or something along those lines, and you move forward, and the city said, no we’re not going to let you do that even though there is that ability in the zoning cone for that to happen, you could file what’s called a Bert Harris and you don’t have to file a lawsuit and then they have to let you do it, so that’s what that is. It’s mainly for developers but it’s in there as well. Number four, we’re getting more secure with our cybersecurity, so we had legislation come around 4 years ago dealing with cybersecurity security and what we needed to do, this is dealing with some grant money that we have the ability now that the state has said, which is kind of nice, if we had a system, let’s say our security system we want to get even more security because you guys have done a nice job the way you’re updating, and this is something that you could potentially apply for some grant money and to have that protection as to that documentation for coming in and out of your community and dealing with security. Number five is important, this has not been signed yet but to me, this is the most

important for all of the CDDs. CDDs in the past did not have the ability have a recall election, this now gives the CDDs the ability, people who live in the CDDs the ability to have a recall election. The only time you could remove somebody from office, any one of you who are sitting in these seats would be that you would petition the Governor if it was some type of malfeasance of misfeasance of office, or if you committed a felony and was in jail, we still couldn’t take them off, we’d have to get the Governor to do it. This now gives the ability for the residents, the registered owners in the CDD to do a recall of election, just like you already have with cities and counties. So, this is important, not for this CDD because you guys are good, but this is important for certain CDDs where we can’t get Board members to show up, so this was advocated by a CDDs where they won’t show up, we can’t have elections, we can’t do anything, now it gives that ability to be able to do that, so that’s important for regular CDDs. Number five is dealing with, again, contractors and subcontractors, that time period that you have to pay, it got changed again, and dealing with paperwork, so you’re completely built out so we don’t need to worry about that. It also talks about the limitations and this is just really cities and counties what they can spend their funds on, we don’t really have that problem there because we are so limited on what we can spend our funds on by Statute. There’s some other personal protections in here as well, but again, not as concerning as to that for prevention and those types of things. The next one is really for developers, number six, so I’m going to kind of skip over that one but, it does deal with fees and costs and you might be interested in looking at that as well. Number seven is important for if you actually collect money for fees for services, so let’s say you have a clubhouse and it’s a membership type of thing, and you have fees required and that type of stuff, as how you accept the forms of payment. So, now it’s requiring local governments, all local governments and this is the important part, to accept electronic forms of payment. You can’t say, it can only be cash or checks so that’s that one, which is going to be interesting in a few cities and counties, and that’s it, that’s basically it as to affecting Special Districts, that is what happening in the legislation, and as we talked before the property tax reform that will be on the ballot, that is for Ad Valorem Taxes, it’s not for your Special Assessment of Non Ad Valorem Taxes, so it doesn’t affect you. That’s all I have but, if anybody ever has any questions feel free to just reach out to me.

Mr. Gill: Thank you Ginger.

Engineer
Mr. Gill: Moving down to the District engineer, he couldn’t make it today but he is available for any questions but, I know he’s working with Patrick to obtain pricing on some of the cleaning and maintenance responsibilities that were required by the state, so he’s still working through that.

Manager – Number of Registered Voters in the District – 1,455
Mr. Gill: For District manager, the state requires that I mention on the record the number of registered voters within the District as of April 15, 2026 that number is 1,455 registered voters.

Field Manager – Monthly Report
Mr. Gill: Moving down to field manager’s report, Jason.
Mr. Gitel: Yes, the biggest thing right now is Central Parc, everything is basically status quo but as you can see, we’ve got some things dying in Central Parc but the mulching in those areas in the front you have the mailbox kiosk, the fitness area with the new mulch. You can see around the east entrance you’ll see some more mulching in there, and then you can see the big thing in front of the clubhouse where everything was ripped out and new plants were put in there. Mulching of the flowers, you can see on the main monuments where new flowers were put in for the seasonal, and then right here there’s a big area so they hold up, and looking at this you can see it just was all mud and now we have some rock in there to kind of help the water flow through and not just rushing down, so those were the projects that we approved and those were completed. There was an irrigation break that we finally got fixed, so this was in that little crossway for 57th Court and 49th Avenue, so that was repaired and there’s some pictures on here. They are still getting familiar with the system and looking at all the zones, they’re trying to manage it better and making sure things flow easier throughout that system, just some more pictures of the repairs showing what they were doing and having that taken care of. So, this is pretty cool, and I know you guys are getting those emails, I know they’re kind of annoying because I had gotten a couple of them but, it’s

been awesome, and this started like June 2nd or 3rd and today is the 18th and we’ve already had 4 or 5 things that you can see how many people were in there at 9:00 o’clock at night and were called and left, so that’s definitely helping, just doing a good job, doing what it’s supposed to do.
Mr. Soman: So, just a quick question, so on that for example because normally people have gatherings but if they have a large birthday party during the day, it is also monitored it at that time?
Mr. Gitel: It’s 9:00 p.m. to 5:00 a.m.
Mr. Soman: Ok, so the ones that have large parties with alcohol and block off the whole pool, there’s nothing we do during the day.
Ms. Martin: They need to get a violation of the fining. Mr. Soman: But who is issuing that?
Mr. Gitel: So, that’s one thing I’ve been looking into right now, so I reached out to Camile and they never got back to me, so I’m going to continue looking at that, and that was something that we were discussing and I don’t know what we can do but, we need to get somebody on I would say, like a Friday maybe afternoon and then like Saturday or Sunday during a certain period of time where people are going to have those like 11:00 to 5:00 or 1:00 to 6:00, or 11:00 to 7:00, whatever they’re going to do in that area where people are mainly going to have those big parties, they’re not going to have parties at 8:00 o’clock at night.
Mr. Soman: Right, so it would be exactly like you said, probably like a 12:00 to 5:00 timeframe because that’s kind of what happens.
Mr. Gitel: Right, so maybe we can pick out a time where we all decide what’s a good time, so I definitely think it’s something we need to do, but I did talk to the cleaning company and they did say, the worst part is coming in on a Monday, especially at Central Parc, that’s what they’re saying.
Ms. Martin: So, what are you saying, security services, during that time?
Mr. Gitel: So getting security onsite at the pool cabanas at certain times. (inaudible comment) Like Hidden Trails right now, we don’t really see any issues but, if you have any complaints or anything so maybe that’s not something you need to worry about but maybe we can do, or even just in general we have a company.

Ms. Martin: Not if there’s no issues still but, I think even though Hidden Trails may not have an issue I think the point is to prevent those things from happening. Is it cheaper to have closure for the pool on Fridays.
Mr. Soman: No you can’t close the pool. Ms. Foster: No that doesn’t make sense.
Ms. Martin: We can’t close it because it’s still accessible.
Mr. Gitel: And that’s what we’re going to do, we’re going to get pricing to try and do all three, and then also he said if they wanted to do it individually, then you guys can make a decision on what you want to do for each property. (inaudible comment)
Ms. Martin: And your signage just that says no private parties.
Mr. Gitel: We’re actually getting new signs made as well and you can see them now, we actually just have Broward Sheriff’s signs. (inaudible comment) But one thing we decided not to do for the detailing is because they cannot enforce anything that’s not illegal, so you say, well they’re having a party, well we’re not here to enforce HOAs.
Ms. Martin: Ok.
Mr. Gitel: But we’ll continue to look into that. Ms. Martin: Ok.
Ms. Foster: So this is like a physical person?
Mr. Gitel: Yes, whether it’s stopping by every 30 minutes or whatever. Ms. Foster: Right. (inaudible comment)
(At this point several people were talking at one time, and no one conversation could be heard)

Mr. Gitel:	Well, during the summertime, I don’t know if you feel maybe it’s different.
Mr. Soman:	I would say like Saturday and Sunday for sure, and if there’s a holiday, and then I don’t know about the summer.
Ms. Foster: Yes, I think Saturday and Sunday absolutely. Mr. Gitel: Ok.
Mr. Soman:	Saturday and Sunday I know are the biggest issues and on the holidays.
Ms. Foster: Yes.

Mr. Gitel: Ok, so I’ll look into that.
Mr. Gill: Is there a specific threshold? Mr. Soman: Like what?
Mr. Gill: For the number of people, or the detail will just check and see.
(At this point several people were talking at one time, and no one conversation could be heard)
Mr. Soman: Because people come and hang out and they can bring their whole family and they’re all swimming, the point of it is, they are trying to move the equipment, they have balloons, they have coolers, that’s when it’s a no, they have bottles, coolers, balloons, cake.
Ms. Wald: What you’ll be doing is you’re going to be, after you get your proposals you’ll be retaining that vendor to enforce your rules, that’s what it’s going to be for that.
Ms. Foster: Ok
Mr. Soman: Ok because the coolers, the cakes, the balloons, the glass containers.
Ms. Wald: They will work with whatever your rules are. Ms. Martin: And not to mention signage.
Mr. Soman: Yes, signs that say, happy birthday, party here. Ms. Martin: (inaudible comment)
Ms. Wald: But again, you’re going to have someone there to enforce those rules. Ms. Martin: Yes.
Mr. Gitel: Ok, and then this was something that Patrick did, I believe he did all these with you.
Mr. Soman:  Yes, I walked around with him, I think Monday or Tuesday of this
week.
Mr. Gitel:	Yes, so we got three proposals to enhance a few of the areas, but
Patrick kind of like wanted you to speak on this a little bit to the Board.
Mr. Soman: Yes, these are some of the areas that I was asking Patrick about since they did the mulching of the community, these are three areas that I had brought

up as a concern that needed some sprucing up as well since we’re doing that and so he gave us a quote on, and one was on, and what is this?
Mr. Gill: Can you read the proposal number first? Mr. Gitel: Yes, so it’s quote #17450.
Mr. Soman: Ok, so #17450 which is the four corners of the outside when you’re coming around the pool Lindsay, I don’t know if you know where that is?
Ms. Foster: Yes.
Mr. Soman:	So, there’s four corners there that needed, there’s no mulching there and some of the flowers are dying and different things, so that quote was for
$1,850 for the four corners.
Ms. Foster: Yes, do we have money in the budget to cover that? Mr. Soman: Yes.
Ms. Foster: Ok.
Mr. Gitel: It would mulch and sod that they’re using in the mulch bed. Mr. Soman: Yes, and things of that nature and cleaning it up.
Mr. Gitel: Then there’s another proposal, the next one is quote #17411 and this is just the, it looks like it’s the NW corner.
Mr. Soman: Yes, it’s the NW corner, the first one was for the two corners and this is for the other corners.
Ms. Foster: Ok.
Mr. Gitel: Yes, and this one is for $985 just to do some mulch, some sod, and just putting some plants.
Mr. Soman: Yes, so that way all the way to the stop sign, and all four corners would look very similar.
Ms. Foster: Yes.
Mr. Gitel: And then the next one is going down.
Mr. Soman: So, #17512 is the proposal number, and that’s right beside 50th Street, right before you get to 50th Street, there’s an open area that the plants and the trees, and there’s some other things in there that haven’t been trimmed, so that needs to be trimmed up and cleaned up and also mulched and they proposed reducing the area and putting some sod there, and that one I think is $1,100.

Mr. Gitel: Yes, so make it a little bit nicer in those areas.
Mr. Soman: And the total I think by my math is $3,935 for those areas, and we have budget for that, right?
Mr. Gitel: You do. Mr. Soman: Ok.
Mr. Gitel: So, can we get a motion for all three of those, or do you want them to or do we need to do them individually?
Ms. Wald: You can them all.
Mr. Gill: Ok, so $1,850, $985, and $1,100, so it would be proposal numbers, 17450, an amount of $1,850, proposal #17411 in an amount not to exceed $985 and proposal #17512 in an amount not to exceed $1,100 for landscaping with JLS.
Mr. Soman: Yes.

On MOTION by Mr. Soman seconded by Ms. Foster with all in favor, accepting all three proposals from JLS Landscaping not to exceed $1,850, $985 and $1,100 for landscaping enhancements as stated on the record was approved.

Mr. Gitel: Then lastly, so JLS continues to do with they do, no concerns right now. Southeast Land and Water Management is continue to monitor and treat the lakes and there are a lot of issues rights now because it’s so shallow it’s so hot it’s very difficult right now and making sure to stay on top of that. The pools, they’re doing a really good job, and they did great on Memorial Day with the pool issue, they also had an issue where a resident sent us an email because we had to close the pool for a little bit because somebody had a pet at the pool, but it was actually an iguana and he was in the pool area, like right on the edge there, and they came by and very quickly took care of it so they could open the pool back up, so that was pretty good. (inaudible comment) And I saw them out there today with a picker, a garbage bag, and they’re doing a good job from what I’ve seen so far.
Mr. Soman: Quick question, I know at one point they say there was a spray they could put for the iguanas not to enter the pool area, and I think you guys had do it at Manor Parc?
Ms. Martin: No, it didn’t work.

Mr. Soman: Ok. Then a quick question regarding the canals and I spoke to Patrick about that today, they came and the dredged the canals last week, and the there was probably more than 100 dead fish after they dredged the canals, so it smells on 59th Street, and then they left mounds of whatever they dredged the canal with on the sides of the banks, and Patrick said it’s going to deteriorate by itself, but if you dredge it and leave it on the canal is it not going to wash back in there when the rain falls because it smells bad. I know they were there today because I drove past around 9:30 and it’s still there, and then they put some other things in bags and Patrick said they were coming back, that was at 9:30 and they haven’t come back.
Mr. Gitel: Ok, I’ll definitely inquire on that.
Mr. Soman: And they cleaned up some of it, and I don’t know if they cleaned up the fish or the fish died and went under the bottom but it smells really bad and there’s multiple residents that have already called code enforcement out there and the code enforcement guy sent an email of all the pictures with the dead fish that the residents had sent to him and of the smell, and so I went out there and I took pictures of it, and I don’t know if you’ve seen it, when you come home today there’s big piles of white things all around the bank and they smell, and so they were there this morning at 9:30 but, they didn’t remove anything.
Mr. Gill: I know he reached out to the lake vendor.
Mr. Soman: Right, and this morning I touched base with him at 11:00 and he said they are there, but they had left already.
Mr. Gill: Ok.
Mr. Gitel: So, the complaint that I saw, the guy was from this area right here, if you look at the screen, right in this area, and I saw it also on 59th.
Mr. Soman: Yes, and it’s all 59th Street.
Mr. Gitel: Ok, because I saw the address came from here, so that’s why I was just curious.
Ms. Martin: So, is that the lake vendor that is dredging? Mr. Gitel: No, there were a lot of issues around the water.
Mr. Soman: Ok, so I used the wrong term, they were cleaning the bottom of the lake, so when they clean the bottom of the lake whatever they took, the grouped them

all along the side, so whatever that is it smelled, and it still smells and on top of that there were maybe at least 100 dead fish the next day.
Mr. Gitel: I don’t know what that is but, I’ll check on that.
Mr. Soman: So, Patrick said they were going to come back and remove it for free at no cost when they were there, and they were there today at 9:30 and they left and it’s all still there.
Ms. Wald: Well, the key is to contact them and tell them they must remove it. Mr. Gitel: Ok.
(At this point several people were talking at one time, and no one conversation could be heard)

Mr. Soman: So, that’s what I’m saying, they’re saying it’s going to naturally dissolved once it rains.
Ms. Wald: No, my question is the contract that the District has with the lake vendor needs to be reviewed, and see if as part of the contract removal of the debris is included, and it usually is, if it is you can tell them that they need to get out here and they need to remove it as part of the requirements of their contract. I don’t have the contract so I can’t answer that but, if not, then you can’t be too strong but, if it is you can be very forceful but, again, you have to look at the contract.
Mr. Gitel: I’ll call them after the meeting.
(At this point several people were talking at one time, and no one conversation could be heard)

Mr. Gill: So, we’ll check the contract. Mr. Gitel: And I’ll follow up.
Mr. Soman: Thank you, and then one more thing I know I spoke with Patrick and I don’t know if he spoke to you about it regarding on 59th Street, he was saying that the property there doesn’t belong to the CDD, that area that was not being cut, so I wanted to make a not of that because several residents have also come up to me on that street, that it’s not CDD property anymore but, the fact that the CDD cut it for 10 years it’s not grandfathered in because it was cut from 2016 to 2026, until JLS came in, the new company, the CDD took charge of that and cut it.
Ms. Foster: Where is that?

Mr. Soman: 59th Street from the stop sign, east, so when you come in on the main road, on 46th and you make the left, from the east side back, they cut back there.
Ms. Foster: All the way at the end.
Mr. Soman: Yes, JLS cuts back there and the HOA cuts back there, so the HOA cuts the homes, and then from there, from the HOA to the canal, for the last 10 years the CDD cut that area, so for the last 8 weeks they haven’t cut it so the grass there is about 3’ to 4’ high, and so the question was, they have been maintaining the property for the last 10 years and all of a sudden it’s not been maintained and there was no disclosure saying we’re not going to maintain this property anymore. So, now individuals are going to have to maintain it, and it looks really bad.
Ms. Wald: Who owns it?
Mr. Gill: The City of Tamarac.
Mr. Soman: No, the City of Tamarac doesn’t own it, code enforcement came out and took a picture of it.
Mr. Gill: Ok, and we reached out to the City of Tamarac and they confirmed that with Patrick.
(At this point several people were talking at one time, and no one conversation could be heard)
Ms. Wald: Again, it depends who owns it, if the CDD owns it, that’s a no brainer cut it, if the city owns it, you could still cut it because it’s still public.
Mr. Gitel: Ok.
Mr. Soman: So, it belongs to the City of Tamarac.
Ms. Wald: As long as you haven’t received something from the city that says don’t cut our property. (inaudible comment)
Mr. Soman: So, Tamarac is now trying to clarifying it, and I said no Tamarac came by and they said it belongs to North Lauderdale, so from that 2’ of land is actually North Lauderdale’s property and not Tamarac.
Ms. Foster: (inaudible comment) Mr. Soman: And I spoke to Mical. Ms. Foster: From the city?

Mr. Soman: Yes, Mical, he came by and he said, he took a picture of it and he CC’d me on the email that he actually sent to code enforcement for North Lauderdale.
Ms. Wald: And we’re going to make this easy, whichever city it is because it is public you can expend public funds, CCD funds, for a public purpose, and this is public purpose.
Mr. Gitel: And where is this line at?
Ms. Soman: So, right here, normally they cut from here, they cut right here, and they cut this area, and then they cut normally to about here.
Mr. Gitel: Ok.
Mr. Soman: So, they normally cut from here to here anyway because there’s about 4’ of CDD land that they come by with their weed whacker and on the mower and they cut anyway but, the last 2’ they haven’t cut in about 8 weeks.
Mr. Gill: Ok.
Ms. Wald: So contact them and see what it takes to just get that done. Mr. Gitel: Ok.
Mr. Soman: So that is Tamarac.
Ms. Foster: This is Tamarac, and then right behind it is North Lauderdale.
Mr. Soman: Yes, to that’s Patrick told me as well, so I reached out to Tamarac and I said, hey there’s an issue, this is not being cut anymore it’s 4’ are you guys responsible and then he came out yesterday, he came and took a picture and then he showed me some, the same thing you showed me, and he said, no it says North Lauderdale.
Ms. Martin: When did JLS stop cutting it?
Mr. Soman: Since they started, they haven’t cut in the last 8 weeks. Ms. Wald: Because it’s not showing that’s CDD property.
Mr. Soman: But for the last 10 years all the other companies were cutting it, came by and would just weed cut it, it’s just weed whacking.
Mr. Gitel: Ok, this is what I’ll do, I’ll take to JLS and we’ll see what they say and then we’ll go from there.
Ms. Wald: Yes, we’ll get it done either way. Mr. Soman: Ok, I appreciate it.

Mr. Gill: Ok, so we’ll find out. Mr. Soman: Ok.

FIFTH ORDER OF BUSINESS	Financial Reports
Acceptance of Check Register
Acceptance of Unaudited Financials
Mr. Gill: Ok, moving down to the financial reports, there’s the check register, and the unaudited financials for approval. If there are no questions, I’m just looking for a motion to approve the check register and the unaudited financials.

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

SIXTH ORDER OF BUSINESS	Supervisors	Requests	and
Audience Comments
Mr. Gill: Any additional Supervisor’s requests? Any audience comments?
Mr. Broomer: I have question. I’ve had a couple of complaints about people’s key FOBs not working at the pool, is there something that can be done?
Mr. Gitel: Yes, I just went through like yesterday for 2 hours and updated every single key FOB, so they are updated until 2055.
Mr. Broomer: Ok.
Mr. Gitel: So, we’re good.
Mr. Gill: Ellen at the front desk lady here at the office, she can also activate key FOBs as well, because many of the folks will just show up saying hey, my key FOB doesn’t work, and Patrick and Jason had be handling it, and sometimes they’re out in the field and so that’s why.
Mr. Broomer: So, does everyone have to come in and get theirs updated?
Mr. Gitel: I do it all virtually but, I’m saying if they have something like it’s still not working, and we already updated it and gave them new access, and they should come in and get a new key FOB, or they can pick a day to reach out before they come in because we’re not going to have it ready right away.
Mr. Broomer: And just for me personally I need to buy one or get one.
Mr. Gitel: Ok, I’ll follow up, if you want to wait after the meeting I’ll do it for you.

Mr. Broomer: Ok.
Ms. Davis: I have a quick question. Mr. Gill: Yes.
Ms. Davis: The entrance to Hidden Trails on the right, that lady has been texting me like every day now about the trees hanging over in her walkway and it’s the entrance of her home, is there anything you can do about it? I spoke to you about it at the last meeting, and she reached out and I told her to call you guys but, she keeps texting me.
Mr. Gill: Can we trim owner trees on private property? Ms. Wald: Are they our trees?
Mr. Gill: Their from CDD’s property overhanging her.
Ms. Wald: We can trim our trees, and she could also trim them, if she’s having major issues, she can trim as long as it’s done properly and it’s not hat racked.
Ms. Davis: She doesn’t want to trim. Mr. Gill: She wants us to do it.
Ms. Wald: Well, it’s your tree, it just gives her the ability to do so if she wants to, that’s all.
Ms. Davis: Yes.
Mr. Gill: So, I’ll call you right after this meeting and figure out exactly where that
is.
Ms. Davis: Ok, sure.
Mr. Gill: So, there are no members of the public present at the meeting or on the
phone.

SEVENTH ORDER OF BUSINESS	Adjournment
Mr. Gill: So, I’m just looking for a motion to adjourn.

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

Secretary /Assistant Secretary	Chairman / Vice Chairman

Sabal Palm
Community Development District

Approved 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	$	1,036,083	$	-	$  1,036,083	$  1,241,751	
Interest income	10,000	30,367	4,500	34,867	25,000	
TOTAL REVENUES	$ 1,031,811	$  1,066,450	$	4,500	$ 1,070,950	$ 1,266,751	

EXPENDITURES:						
Administrative:						
District Engineer Fees	$	15,000	$	22,646	$	7,549	$	30,195	$	35,000	
District Counsel Fees	17,500	19,225	2,715	21,940	17,500	
Annual Audit	5,600	4,100	-	4,100	5,700	
Assessment Administration	4,508	5,920	-	5,920	5,920	
Assessment Roll - County	-	-	-	-	1,412	
Dissemination Agent	3,180	2,650	530	3,180	3,403	
Trustee Fees	10,500	-	10,500	10,500	15,000	
District Management Fees	46,941	39,118	7,823	46,941	50,227	
Information Technology	500	417	83	500	500	
District Website Administration	1,145	954	191	1,145	1,225	
Telephone	50	-	-	-	50	
Postage & Delivery	500	543	181	724	750	
General Liability and Public Officials Insurance	8,000	8,082	-	8,082	8,891	
Printing & Binding	250	191	64	255	250	
Legal Advertising	1,000	1,136	379	1,515	1,500	
Bank Fees and Other Charges	750	934	311	1,245	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	$	106,419	$	30,776	$  137,194	$  149,668	

Field Operations & Maintenance						
Sabal North (Central Parc)						
Field Management	$	16,200	$	13,500	$	2,700	$	16,200	17,334	
Security	9,240	7,495	3,500	10,995	19,356	
Camera Repairs	9,000	8,383	-	8,383	5,000	
Internet/Cable	2,400	1,978	400	2,378	2,400	
Electric/Street Lighting	36,300	25,327	8,442	33,769	39,600	
Landscape Lighting	10,000	-	7,500	7,500	5,000	
Water	5,000	2,032	677	2,709	3,960	
Pressure Washing	10,000	5,950	5,000	10,950	12,200	
Landscape Maintenance	85,919	68,937	14,300	83,237	93,690	
Landscape Contingency	-	8,695	-	8,695	20,000	
Tree Trimming	23,000	28,240	-	28,240	24,500	
Mulch	10,000	11,825	-	11,825	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	8,800	1,760	10,560	11,088	
Irrigation Repairs	15,000	10,508	2,102	12,610	15,000	
Repairs & Maintenance	10,000	15,851	3,170	19,021	20,000	
Janitorial Services	13,900	12,081	2,740	14,821	16,440	
Pool Maintenance	8,700	15,333	1,885	17,218	8,190	
Pool Repairs	7,500	1,152	5,000	6,152	7,500	
Cabana Maintenance	9,000	6,135	3,500	9,635	9,000	
Pest Control - Iguana Removal	2,500	-	2,500	2,500	2,500	
Operating Supplies	5,000	7,917	2,500	10,417	6,000	
Permits	4,000	2,450	1,500	3,950	7,000	
Refuse Service	-	-	-	-	780	
Property Insurance	7,000	6,266	-	6,266	6,835	
Playground Repairs	-				10,000	
Contingency	10,000	-	5,000	5,000	8,825	
Reserves	16,374	-	6,374	6,374	20,000	
Sub Total Sabal North (Central Parc)	$  342,806	$	268,855	$	86,223	$  355,079	$  413,971	

Sabal South (Manor Parc)		
Field Management Services	$	15,000	$	12,500	$	2,500	$	15,000	16,050	
Security	16,000	11,750	2,350	14,100	20,904	
Camera Repairs	-	13,622	-	13,622	5,000	
Internet/Cable	2,500	1,979	396	2,375	2,500	
Lighting/Electrical	12,000	10,735	3,578	14,313	15,000	
Water	2,000	1,847	616	2,463	2,000	
Property Insurance	7,000	6,266	-	6,266	5,907	
Landscape Maintenance	137,790	96,050	32,017	128,067	127,423	
Landscape Contingency	-	9,400	-	-	15,000	
Tree Trimming	-	-	2,500	2,500	45,000	
Mulch	8,000	1,170	2,500	3,670	15,680	
Annual Flowers	2,000	1,840	-	1,840	3,960	
Pressure Washing	5,250	3,900	1,300	5,200	8,850	
Lake and Canal Maint	14,550	11,000	3,667	14,667	13,860	
Irrigation Repairs	15,000	5,436	1,812	7,248	14,550	
Janitorial Services	9,500	9,193	2,664	11,857	15,984	
Pool Maintenance	11,000	6,253	1,885	8,138	11,000	
Cabana Maintenance	5,370	6,110	2,500	8,610	5,000	
Wall Maintenance	-	-	1,100	1,100	-	
Permits	3,500	2,600	-	2,600	3,500	
Refuse Service	800	-	325	325	1,000	
Drain Cleaning	3,000	-	-	-	3,000	
Drainage Repairs/Preventative	5,000	-	3,000	3,000	5,000	
Contingency/Reserve	32,500	10,915	9,143	20,058	30,035	
Playground Repairs	-	-	-	-	5,000	
Sub Total Sabal South (Manor Parc)	$  307,760	$	222,566	$	73,852	$  287,018	$  391,203	

Palm Cove (Hidden Trails)						
Field Management Services	$	14,000	$	11,667	$	2,333	$	14,000	14,980	
Security	5,000	3,500	700	4,200	12,240	
Camera Repairs		4,836	-	4,836	5,000	
Internet/Cable	2,500	1,994	400	2,394	2,500	
Electric/Street Lighting	46,200	34,134	7,000	41,134	43,636	
Water	1,500	745	248	993	1,500	
Property Insurance	6,500	5,817	-	5,817	4,692	
Repairs & Maintenance	10,000	4,972	3,551	8,523	10,000	
Landscape Maintenance	88,860	74,250	14,810	89,060	100,903	
Landscape Enchancements	19,000	17,845	2,500	20,345	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	3,875	
Lake and Canal Maint	8,080	6,120	2,040	8,160	8,080	
Drain Cleaning	2,684	-	2,684	2,684	2,684	
Irrigation Repairs	3,000	4,954	1,651	6,605	3,000	
Janitorial Services	8,058	7,775	2,152	9,927	12,912	
Pool/Cabana Maintenance	10,000	20,875	-	20,875	16,190	
Wall Maintenance	-	-	1,100	1,100	3,300	
Permits	4,000	325	1,800	2,125	4,000	
Contingency	5,000	3,880	1,293	5,173	5,000	
Playground Repairs	-	-	-	-	2,667	
Reserves	10,000	-	10,000	10,000	10,000	
Sub Total Palm Cove (Hidden Trails)	$  264,882	$	212,574	$	65,263	$  277,837	$  311,909	

Gross Assessments	$  1,321,012	
Less: Discounts & Collections 6%		79,261 	
Net Assessments	 $ 1,241,751 	

Product

Assessable Units

Total Gross Assessment

FY26
Gross Per Unit

FY27
Gross
Unit

Per

Increase/ (Decrease)

EXCESS REVENUES (EXPENDITURES)	$	(0) $	256,036  $  (251,615) $	13,822  $	0

TOTAL EXPENDITURES	$ 1,031,811  $	810,414  $  256,115  $ 1,057,128  $ 1,266,751

Central Parc
Single Family	253

$  487,922.08  $

1,601.72  $

1,928.55  $

326.83

Manor Parc		
Single Family 30'	100	$  192,916.56	$	1,530.16	$	1,929.17	$	399.01	
Single Family 40'	139	$  268,154.02	$	1,530.16	$	1,929.17	$	399.01	
Hidden Trails
Single Family	
214	
$  372,019.00	
$	1,477.04	
$	1,738.41	
$	261.37	
Total	706	$ 1,321,011.66				

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.

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

Description

Adopted Budget FY2026

Actuals Thru	Projected Next  Projected Thru

7/31/26

	2 Months	

9/30/26

Approved Budget FY 2027

REVENUES:

Special Assessments-On Roll	$	228,750	$	231,908	$	-	$	231,908	$	228,750	
Interest Earnings	-	7,205	1,500	8,705	-	
Carry Forward Surplus (1)	159,251	164,130	-	164,130	176,243	
TOTAL REVENUES	$	388,001	$	403,243	$	1,500	$	404,743	$	404,993	

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	69,250	-	69,250	65,813

TOTAL EXPENDITURES	$	228,438  $	228,500  $	-  $	228,500  $	228,938

Other Sources/(Uses)

Interfund Transfer	$	-	$	-	$	-	$	-	$	-	
TOTAL OTHER SOURCES/(USES)	$	-	$	-	$	-	$	-	$	-	
						
TOTAL EXPENDITURES	$	228,438	$	228,500	$	-	$	228,500	$	228,938	
						
EXCESS REVENUES (EXPENDITURES)	$	159,564	$	174,743	$	1,500	$	176,243	$	176,055	

(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	
-	
-	
-	
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	$1,661,125	$4,516,125	

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

Description

Adopted Budget FY2026

Actuals Thru	Projected Next  Projected Thru

7/31/26

	2 Months	

9/30/26

Approved 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)

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

Description

Adopted Budget FY2026

Actuals Thru	Projected Next  Projected Thru

7/31/26

	2 Months	

9/30/26

Approved 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	
$187.85	
$1,740.69	
$1,928.55	
$160.27	
$1,441.45	
$1,601.72	
$326.83	
$961.86	
$961.86	
$0.00	
$2,890.41	
$2,563.58	
$326.83	

Manor Parc
Single Family 30'	

100	

0	

0	

100	

$187.85	

$1,741.31	

$1,929.17	

$160.27	

$1,369.89	

$1,530.16	

$399.01	

$1,355.42	

$1,355.42	

$0.00	

$3,284.59	

$2,885.58	

$399.01	
Single Family 40'	139	0	0	139	$187.85	$1,741.31	$1,929.17	$160.27	$1,369.89	$1,530.16	$399.01	$1,457.44	$1,457.44	$0.00	$3,386.61	$2,987.60	$399.01	

Hidden Trails
Single Family	

214	

0	

214	

0	

$187.85	

$1,550.55	

$1,738.41	

$160.27	

$1,316.77	

$1,477.04	

$261.37	

$1,383.35	

$1,383.35	

$0.00	

$3,121.76	

$2,860.39	

$261.37	
Total	706	253	214	239														

RESOLUTION 2026-02
[FY 2027 APPROPRIATION RESOLUTION]

THE ANNUAL APPROPRIATION RESOLUTION OF THE SABAL PALM COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET(S) FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026, AND ENDING SEPTEMBER 30, 2027; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2027”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the Sabal Palm Community Development District (“District”) prior to June 15, 2026, proposed budget(s) (“Proposed Budget”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

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

WHEREAS, the Board set a public hearing on the Proposed Budget and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and
WHEREAS, the District Manager posted the Proposed Budget on the District’s website in accordance with Section 189.016, Florida Statutes; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE SABAL PALM COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. RECITALS

The foregoing recitals are hereby incorporated as findings of fact of the Board.

SECTION 2.  BUDGET
The Proposed Budget, attached hereto as Exhibit A, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Sabal Palm Community Development District for the Fiscal Year Ending September 30, 2027.”
The Adopted Budget shall be posted by the District Manager on the District’s official website in accordance with Section 189.016, Florida Statutes and shall remain on the website for at least two (2) years.

SECTION 3.  APPROPRIATIONS
There is hereby appropriated out of the revenues of the District, for FY 2027, the sum(s) set forth in Exhibit A to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated as set forth in Exhibit A.
SECTION 4.  BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within FY 2027 or within 60 days following the end of the FY 2027 may amend its Adopted Budget for that fiscal year as follows:
A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

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

Any other budget amendments shall be adopted by resolution and consistent with Florida law. The District Manager or Treasurer must ensure that any amendments to the budget under this paragraph c. are posted on the District’s website in accordance with Section 189.016, Florida Statutes, and remain on the website for at least two (2) years.
SECTION 5. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 20th DAY OF August, 2026.
ATTEST:	SABAL PALM COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair / Vice Chair

Exhibit A:	FY 2027 Budget

RESOLUTION 2026-03
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE SABAL PALM COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING NON-AD VALOREM SPECIAL ASSESSMENTS FOR FISCAL YEAR 2027; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Sabal Palm Community Development District (the “District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating, and maintaining infrastructure improvements, facilities, and services to the lands within the District; and
WHEREAS, the District is located in Broward County, Florida (the “County”); and
WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and
WHEREAS, the Board of Supervisors (the “Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the ﬁscal year beginning October 1, 2026, and ending September 30, 2027 (“Fiscal Year 2027”), attached hereto as Exhibit A and incorporated by reference herein; and
WHEREAS, the District must obtain suﬃcient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and
WHEREAS, the provision of such services, facilities, and operations is a special and peculiar beneﬁt to lands within the District; and
WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose non-ad valorem special assessments (the “Assessments”) on beneﬁtted lands within the District; and

WHEREAS, it is in the best interests of the District to proceed with the imposition of the Assessments for operations and maintenance in the amount set forth in the Adopted Budget; and
WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2027; and
WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such Assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and
WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the Sabal Palm Community Development District (“Assessment Roll”) attached to this Resolution as Exhibit B and incorporated as a material part of this Resolution by this reference, and to certify the Assessment Roll to the County Tax Collector pursuant to the Uniform Method; and
WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, certiﬁed to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE SABAL PALM COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. RECITALS. The foregoing recitals are hereby incorporated as ﬁndings of
fact of the Board.
SECTION 2. BENEFIT & ALLOCATION FINDINGS. The Board hereby ﬁnds and determines that the provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar beneﬁt to the lands within the District, which beneﬁt exceeds or equals the cost of the Assessments. The allocation of the Assessments to the specially beneﬁtted lands, as shown in Exhibits A and B, is hereby found to be fair and reasonable.
SECTION 3. ASSESSMENT IMPOSITION. Pursuant to Chapters 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection

of non-ad valorem special assessments, an Assessment for operation and maintenance is hereby imposed and levied on beneﬁtted lands within the District, and in accordance with Exhibits A and B. The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be eﬀective upon passage of this Resolution. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance Assessments.
SECTION 4. COLLECTION. The collection of the operation and maintenance special Assessments and previously levied debt service assessments shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method, as indicated on Exhibits A and B. The decision to collect non-ad valorem special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect such special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.
SECTION 5. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit B, is hereby certiﬁed to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.
SECTION 6. ASSESSMENT ROLL AMENDMENT. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall ﬁle the updates in the District records.
SECTION 7. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not aﬀect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.
SECTION 8. EFFECTIVE DATE. This Resolution shall take eﬀect upon the passage and
adoption of this Resolution by the Board.
PASSED AND ADOPTED this 20th day of August 2026.

ATTEST:	SABAL	PALM	COMMUNITY DEVELOPMENT DISTRICT

By:	
Secretary/Assistant Secretary	Chair / Vice Chair

Exhibit A:	Adopted Budget for Fiscal Year 2027
Exhibit B:	Assessment Roll

Exhibit B	

FOLIO_NUMBER	
O&M	Debt Series 2024	Debt Series 2016	Debt Series 2017	
494112410011	$	1,928.55	$	961.86			
494112410020	$	1,928.55	$	961.86			
494112410030	$	1,928.55	$	961.86			
494112410040	$	1,928.55	$	961.86			
494112410050	$	1,928.55	$	961.86			
494112410060	$	1,928.55	$	961.86			
494112410070	$	1,928.55	$	961.86			
494112410100	$	1,928.55	$	961.86			
494112410110	$	1,928.55	$	961.86			
494112410120	$	1,928.55	$	961.86			
494112410130	$	1,928.55	$	961.86			
494112410140	$	1,928.55	$	961.86			
494112410150	$	1,928.55	$	961.86			
494112410160	$	1,928.55	$	961.86			
494112410170	$	1,928.55	$	961.86			
494112410180	$	1,928.55	$	961.86			
494112410190	$	1,928.55	$	961.86			
494112410200	$	1,928.55	$	961.86			
494112410210	$	1,928.55	$	961.86			
494112410220	$	1,928.55	$	961.86			
494112410230	$	1,928.55	$	961.86			
494112410240	$	1,928.55	$	961.86			
494112410250	$	1,928.55	$	961.86			
494112410260	$	1,928.55	$	961.86			
494112410270	$	1,928.55	$	961.86			
494112410280	$	1,928.55	$	961.86			
494112410290	$	1,928.55	$	961.86			
494112410300	$	1,928.55	$	961.86			
494112410310	$	1,928.55	$	961.86			
494112410320	$	1,928.55	$	961.86			
494112410330	$	1,928.55	$	961.86			
494112410340	$	1,928.55	$	961.86			
494112410350	$	1,928.55	$	961.86			
494112410360	$	1,928.55	$	961.86			
494112410370	$	1,928.55	$	961.86			
494112410380	$	1,928.55	$	961.86			
494112410390	$	1,928.55	$	961.86			
494112410400	$	1,928.55	$	961.86			
494112410410	$	1,928.55	$	961.86			
494112410420	$	1,928.55	$	961.86			
494112410430	$	1,928.55	$	961.86			
494112410440	$	1,928.55	$	961.86			
494112410450	$	1,928.55	$	961.86			
494112410460	$	1,928.55	$	961.86			
494112410470	$	1,928.55	$	961.86			
494112410480	$	1,928.55	$	961.86			
494112410490	$	1,928.55	$	961.86			
494112410500	$	1,928.55	$	961.86			
494112410510	$	1,928.55	$	961.86			
494112410520	$	1,928.55	$	961.86			
494112410530	$	1,928.55	$	961.86			
494112410540	$	1,928.55	$	961.86			
494112410550	$	1,928.55	$	961.86			
494112410560	$	1,928.55	$	961.86			
494112410570	$	1,928.55	$	961.86			
494112410580	$	1,928.55	$	961.86			
494112410590	$	1,928.55	$	961.86			
494112410600	$	1,928.55	$	961.86			
494112410610	$	1,928.55	$	961.86			

FOLIO_NUMBER	
O&M	Debt Series 2024	Debt Series 2016	Debt Series 2017	
494112410620	$	1,928.55	$	961.86			
494112410630	$	1,928.55	$	961.86			
494112410640	$	1,928.55	$	961.86			
494112410650	$	1,928.55	$	961.86			
494112410660	$	1,928.55	$	961.86			
494112410670	$	1,928.55	$	961.86			
494112410680	$	1,928.55	$	961.86			
494112410690	$	1,928.55	$	961.86			
494112410700	$	1,928.55	$	961.86			
494112410710	$	1,928.55	$	961.86			
494112410720	$	1,928.55	$	961.86			
494112410730	$	1,928.55	$	961.86			
494112410740	$	1,928.55	$	961.86			
494112410750	$	1,928.55	$	961.86			
494112410760	$	1,928.55	$	961.86			
494112410770	$	1,928.55	$	961.86			
494112410780	$	1,928.55	$	961.86			
494112410790	$	1,928.55	$	961.86			
494112410800	$	1,928.55	$	961.86			
494112410810	$	1,928.55	$	961.86			
494112410820	$	1,928.55	$	961.86			
494112410830	$	1,928.55	$	961.86			
494112410840	$	1,928.55	$	961.86			
494112410850	$	1,928.55	$	961.86			
494112410860	$	1,928.55	$	961.86			
494112410870	$	1,928.55	$	961.86			
494112410880	$	1,928.55	$	961.86			
494112410890	$	1,928.55	$	961.86			
494112410900	$	1,928.55	$	961.86			
494112410910	$	1,928.55	$	961.86			
494112410920	$	1,928.55	$	961.86			
494112410930	$	1,928.55	$	961.86			
494112410940	$	1,928.55	$	961.86			
494112410950	$	1,928.55	$	961.86			
494112410960	$	1,928.55	$	961.86			
494112410970	$	1,928.55	$	961.86			
494112410980	$	1,928.55	$	961.86			
494112410990	$	1,928.55	$	961.86			
494112411000	$	1,928.55	$	961.86			
494112411010	$	1,928.55	$	961.86			
494112411020	$	1,928.55	$	961.86			
494112411030	$	1,928.55	$	961.86			
494112411040	$	1,928.55	$	961.86			
494112411050	$	1,928.55	$	961.86			
494112411060	$	1,928.55	$	961.86			
494112411070	$	1,928.55	$	961.86			
494112411080	$	1,928.55	$	961.86			
494112411090	$	1,928.55	$	961.86			
494112411100	$	1,928.55	$	961.86			
494112411110	$	1,928.55	$	961.86			
494112411120	$	1,928.55	$	961.86			
494112411130	$	1,928.55	$	961.86			
494112411140	$	1,928.55	$	961.86			
494112411150	$	1,928.55	$	961.86			
494112411160	$	1,928.55	$	961.86			
494112411170	$	1,928.55	$	961.86			
494112411180	$	1,928.55	$	961.86			
494112411190	$	1,928.55	$	961.86			
494112411200	$	1,928.55	$	961.86			
494112411210	$	1,928.55	$	961.86			
494112411220	$	1,928.55	$	961.86			

FOLIO_NUMBER	
O&M	Debt Series 2024	Debt Series 2016	Debt Series 2017	
494112411230	$	1,928.55	$	961.86			
494112411240	$	1,928.55	$	961.86			
494112411250	$	1,928.55	$	961.86			
494112411260	$	1,928.55	$	961.86			
494112411270	$	1,928.55	$	961.86			
494112411280	$	1,928.55	$	961.86			
494112411290	$	1,928.55	$	961.86			
494112411300	$	1,928.55	$	961.86			
494112411310	$	1,928.55	$	961.86			
494112411320	$	1,928.55	$	961.86			
494112411330	$	1,928.55	$	961.86			
494112411340	$	1,928.55	$	961.86			
494112411350	$	1,928.55	$	961.86			
494112411360	$	1,928.55	$	961.86			
494112411370	$	1,928.55	$	961.86			
494112411380	$	1,928.55	$	961.86			
494112411390	$	1,928.55	$	961.86			
494112411400	$	1,928.55	$	961.86			
494112411410	$	1,928.55	$	961.86			
494112411420	$	1,928.55	$	961.86			
494112411430	$	1,928.55	$	961.86			
494112411440	$	1,928.55	$	961.86			
494112411450	$	1,928.55	$	961.86			
494112411460	$	1,928.55	$	961.86			
494112411470	$	1,928.55	$	961.86			
494112411480	$	1,928.55	$	961.86			
494112411490	$	1,928.55	$	961.86			
494112411500	$	1,928.55	$	961.86			
494112411510	$	1,928.55	$	961.86			
494112411520	$	1,928.55	$	961.86			
494112411530	$	1,928.55	$	961.86			
494112411540	$	1,928.55	$	961.86			
494112411550	$	1,928.55	$	961.86			
494112411560	$	1,928.55	$	961.86			
494112411570	$	1,928.55	$	961.86			
494112411580	$	1,928.55	$	961.86			
494112411590	$	1,928.55	$	961.86			
494112411600	$	1,928.55	$	961.86			
494112411610	$	1,928.55	$	961.86			
494112411620	$	1,928.55	$	961.86			
494112411630	$	1,928.55	$	961.86			
494112411640	$	1,928.55	$	961.86			
494112411650	$	1,928.55	$	961.86			
494112411660	$	1,928.55	$	961.86			
494112411670	$	1,928.55	$	961.86			
494112411680	$	1,928.55	$	961.86			
494112411690	$	1,928.55	$	961.86			
494112411700	$	1,928.55	$	961.86			
494112411710	$	1,928.55	$	961.86			
494112411720	$	1,928.55	$	961.86			
494112411730	$	1,928.55	$	961.86			
494112411740	$	1,928.55	$	961.86			
494112411750	$	1,928.55	$	961.86			
494112411760	$	1,928.55	$	961.86			
494112411770	$	1,928.55	$	961.86			
494112411780	$	1,928.55	$	961.86			
494112411790	$	1,928.55	$	961.86			
494112411800	$	1,928.55	$	961.86			
494112411810	$	1,928.55	$	961.86			
494112411820	$	1,928.55	$	961.86			
494112411830	$	1,928.55	$	961.86			

FOLIO_NUMBER	
O&M	Debt Series 2024	Debt Series 2016	Debt Series 2017	
494112411840	$	1,928.55	$	961.86			
494112411850	$	1,928.55	$	961.86			
494112411860	$	1,928.55	$	961.86			
494112411870	$	1,928.55	$	961.86			
494112411880	$	1,928.55	$	961.86			
494112411890	$	1,928.55	$	961.86			
494112411900	$	1,928.55	$	961.86			
494112411910	$	1,928.55	$	961.86			
494112411920	$	1,928.55	$	961.86			
494112411930	$	1,928.55	$	961.86			
494112411940	$	1,928.55	$	961.86			
494112411950	$	1,928.55	$	961.86			
494112411960	$	1,928.55	$	961.86			
494112411970	$	1,928.55	$	961.86			
494112411980	$	1,928.55	$	961.86			
494112411990	$	1,928.55	$	961.86			
494112412000	$	1,928.55	$	961.86			
494112412010	$	1,928.55	$	961.86			
494112412020	$	1,928.55	$	961.86			
494112412030	$	1,928.55	$	961.86			
494112412040	$	1,928.55	$	961.86			
494112412050	$	1,928.55	$	961.86			
494112412060	$	1,928.55	$	961.86			
494112412070	$	1,928.55	$	961.86			
494112412080	$	1,928.55	$	961.86			
494112412090	$	1,928.55	$	961.86			
494112412100	$	1,928.55	$	961.86			
494112412110	$	1,928.55	$	961.86			
494112412120	$	1,928.55	$	961.86			
494112412130	$	1,928.55	$	961.86			
494112412140	$	1,928.55	$	961.86			
494112412150	$	1,928.55	$	961.86			
494112412160	$	1,928.55	$	961.86			
494112412170	$	1,928.55	$	961.86			
494112412180	$	1,928.55	$	961.86			
494112412190	$	1,928.55	$	961.86			
494112412200	$	1,928.55	$	961.86			
494112412210	$	1,928.55	$	961.86			
494112412220	$	1,928.55	$	961.86			
494112412230	$	1,928.55	$	961.86			
494112412240	$	1,928.55	$	961.86			
494112412250	$	1,928.55	$	961.86			
494112412260	$	1,928.55	$	961.86			
494112412270	$	1,928.55	$	961.86			
494112412280	$	1,928.55	$	961.86			
494112412290	$	1,928.55	$	961.86			
494112412300	$	1,928.55	$	961.86			
494112412310	$	1,928.55	$	961.86			
494112412320	$	1,928.55	$	961.86			
494112412330	$	1,928.55	$	961.86			
494112412340	$	1,928.55	$	961.86			
494112412350	$	1,928.55	$	961.86			
494112412360	$	1,928.55	$	961.86			
494112412370	$	1,928.55	$	961.86			
494112412380	$	1,928.55	$	961.86			
494112412390	$	1,928.55	$	961.86			
494112412400	$	1,928.55	$	961.86			
494112412410	$	1,928.55	$	961.86			
494112412420	$	1,928.55	$	961.86			
494112412430	$	1,928.55	$	961.86			
494112412440	$	1,928.55	$	961.86			

FOLIO_NUMBER	
O&M	Debt Series 2024	Debt Series 2016	Debt Series 2017	
494112412450	$	1,928.55	$	961.86			
494112412460	$	1,928.55	$	961.86			
494112412470	$	1,928.55	$	961.86			
494112412480	$	1,928.55	$	961.86			
494112412490	$	1,928.55	$	961.86			
494112412500	$	1,928.55	$	961.86			
494112412510	$	1,928.55	$	961.86			
494112412520	$	1,928.55	$	961.86			
494112412530	$	1,928.55	$	961.86			
494112412541	$	1,928.55	$	961.86			
494112412551	$	1,928.55	$	961.86			
494113300010	$	1,738.41		$  1,383.35		
494113300020	$	1,738.41		$  1,383.35		
494113300030	$	1,738.41		$  1,383.35		
494113300040	$	1,738.41		$  1,383.35		
494113300050	$	1,738.41		$  1,383.35		
494113300060	$	1,738.41		$  1,383.35		
494113300070	$	1,738.41		$  1,383.35		
494113300080	$	1,738.41		$  1,383.35		
494113300090	$	1,738.41		$  1,383.35		
494113300100	$	1,738.41		$  1,383.35		
494113300110	$	1,738.41		$  1,383.35		
494113300120	$	1,738.41		$  1,383.35		
494113300130	$	1,738.41		$  1,383.35		
494113300140	$	1,738.41		$  1,383.35		
494113300150	$	1,738.41		$  1,383.35		
494113300160	$	1,738.41		$  1,383.35		
494113300170	$	1,738.41		$  1,383.35		
494113300180	$	1,738.41		$  1,383.35		
494113300190	$	1,738.41		$  1,383.35		
494113300200	$	1,738.41		$  1,383.35		
494113300210	$	1,738.41		$  1,383.35		
494113300220	$	1,738.41		$  1,383.35		
494113300230	$	1,738.41		$  1,383.35		
494113300240	$	1,738.41		$  1,383.35		
494113300250	$	1,738.41		$  1,383.35		
494113300260	$	1,738.41		$  1,383.35		
494113300270	$	1,738.41		$  1,383.35		
494113300280	$	1,738.41		$  1,383.35		
494113300290	$	1,738.41		$  1,383.35		
494113300300	$	1,738.41		$  1,383.35		
494113300310	$	1,738.41		$  1,383.35		
494113300320	$	1,738.41		$  1,383.35		
494113300330	$	1,738.41		$  1,383.35		
494113300340	$	1,738.41		$  1,383.35		
494113300350	$	1,738.41		$  1,383.35		
494113300360	$	1,738.41		$  1,383.35		
494113300370	$	1,738.41		$  1,383.35		
494113300380	$	1,738.41		$  1,383.35		
494113300390	$	1,738.41		$  1,383.35		
494113300400	$	1,738.41		$  1,383.35		
494113300410	$	1,738.41		$  1,383.35		
494113300420	$	1,738.41		$  1,383.35		
494113300430	$	1,738.41		$  1,383.35		
494113300440	$	1,738.41		$  1,383.35		
494113300450	$	1,738.41		$  1,383.35		
494113300460	$	1,738.41		$  1,383.35		
494113300470	$	1,738.41		$  1,383.35		
494113300480	$	1,738.41		$  1,383.35		
494113300490	$	1,738.41		$  1,383.35		
494113300500	$	1,738.41		$  1,383.35		

FOLIO_NUMBER	
O&M	Debt Series 2024	Debt Series 2016	Debt Series 2017	
494113300510	$	1,738.41		$  1,383.35		
494113300520	$	1,738.41		$  1,383.35		
494113300530	$	1,738.41		$  1,383.35		
494113300540	$	1,738.41		$  1,383.35		
494113300550	$	1,738.41		$  1,383.35		
494113300560	$	1,738.41		$  1,383.35		
494113300570	$	1,738.41		$  1,383.35		
494113300580	$	1,738.41		$  1,383.35		
494113300590	$	1,738.41		$  1,383.35		
494113300600	$	1,738.41		$  1,383.35		
494113300610	$	1,738.41		$  1,383.35		
494113300620	$	1,738.41		$  1,383.35		
494113300630	$	1,738.41		$  1,383.35		
494113300640	$	1,738.41		$  1,383.35		
494113300650	$	1,738.41		$  1,383.35		
494113300660	$	1,738.41		$  1,383.35		
494113300670	$	1,738.41		$  1,383.35		
494113300680	$	1,738.41		$  1,383.35		
494113300690	$	1,738.41		$  1,383.35		
494113300700	$	1,738.41		$  1,383.35		
494113300710	$	1,738.41		$  1,383.35		
494113300720	$	1,738.41		$  1,383.35		
494113300730	$	1,738.41		$  1,383.35		
494113300740	$	1,738.41		$  1,383.35		
494113300750	$	1,738.41		$  1,383.35		
494113300760	$	1,738.41		$  1,383.35		
494113300770	$	1,738.41		$  1,383.35		
494113300780	$	1,738.41		$  1,383.35		
494113300790	$	1,738.41		$  1,383.35		
494113300800	$	1,738.41		$  1,383.35		
494113300810	$	1,738.41		$  1,383.35		
494113300820	$	1,738.41		$  1,383.35		
494113300830	$	1,738.41		$  1,383.35		
494113300840	$	1,738.41		$  1,383.35		
494113300850	$	1,738.41		$  1,383.35		
494113300860	$	1,738.41		$  1,383.35		
494113300870	$	1,738.41		$  1,383.35		
494113300880	$	1,738.41		$  1,383.35		
494113300890	$	1,738.41		$  1,383.35		
494113300900	$	1,738.41		$  1,383.35		
494113300910	$	1,738.41		$  1,383.35		
494113300920	$	1,738.41		$  1,383.35		
494113300930	$	1,738.41		$  1,383.35		
494113300940	$	1,738.41		$  1,383.35		
494113300950	$	1,738.41		$  1,383.35		
494113300960	$	1,738.41		$  1,383.35		
494113300970	$	1,738.41		$  1,383.35		
494113300980	$	1,738.41		$  1,383.35		
494113300990	$	1,738.41		$  1,383.35		
494113301000	$	1,738.41		$  1,383.35		
494113301010	$	1,738.41		$  1,383.35		
494113301020	$	1,738.41		$  1,383.35		
494113301030	$	1,738.41		$  1,383.35		
494113301040	$	1,738.41		$  1,383.35		
494113301050	$	1,738.41		$  1,383.35		
494113301060	$	1,738.41		$  1,383.35		
494113301070	$	1,738.41		$  1,383.35		
494113301080	$	1,738.41		$  1,383.35		
494113301090	$	1,738.41		$  1,383.35		
494113301100	$	1,738.41		$  1,383.35		
494113301110	$	1,738.41		$  1,383.35		

FOLIO_NUMBER	
O&M	Debt Series 2024	Debt Series 2016	Debt Series 2017	
494113301120	$	1,738.41		$  1,383.35		
494113301130	$	1,738.41		$  1,383.35		
494113301140	$	1,738.41		$  1,383.35		
494113301150	$	1,738.41		$  1,383.35		
494113301160	$	1,738.41		$  1,383.35		
494113301170	$	1,738.41		$  1,383.35		
494113301180	$	1,738.41		$  1,383.35		
494113301190	$	1,738.41		$  1,383.35		
494113301200	$	1,738.41		$  1,383.35		
494113301210	$	1,738.41		$  1,383.35		
494113301220	$	1,738.41		$  1,383.35		
494113301230	$	1,738.41		$  1,383.35		
494113301240	$	1,738.41		$  1,383.35		
494113301250	$	1,738.41		$  1,383.35		
494113301260	$	1,738.41		$  1,383.35		
494113301270	$	1,738.41		$  1,383.35		
494113301280	$	1,738.41		$  1,383.35		
494113301290	$	1,738.41		$  1,383.35		
494113301300	$	1,738.41		$  1,383.35		
494113301310	$	1,738.41		$  1,383.35		
494113301320	$	1,738.41		$  1,383.35		
494113301330	$	1,738.41		$  1,383.35		
494113301340	$	1,738.41		$  1,383.35		
494113301350	$	1,738.41		$  1,383.35		
494113301360	$	1,738.41		$  1,383.35		
494113301370	$	1,738.41		$  1,383.35		
494113301380	$	1,738.41		$  1,383.35		
494113301390	$	1,738.41		$  1,383.35		
494113301400	$	1,738.41		$  1,383.35		
494113301410	$	1,738.41		$  1,383.35		
494113301420	$	1,738.41		$  1,383.35		
494113301430	$	1,738.41		$  1,383.35		
494113301440	$	1,738.41		$  1,383.35		
494113301450	$	1,738.41		$  1,383.35		
494113301460	$	1,738.41		$  1,383.35		
494113301470	$	1,738.41		$  1,383.35		
494113301480	$	1,738.41		$  1,383.35		
494113301490	$	1,738.41		$  1,383.35		
494113301500	$	1,738.41		$  1,383.35		
494113301510	$	1,738.41		$  1,383.35		
494113301520	$	1,738.41		$  1,383.35		
494113301530	$	1,738.41		$  1,383.35		
494113301540	$	1,738.41		$  1,383.35		
494113301550	$	1,738.41		$  1,383.35		
494113301560	$	1,738.41		$  1,383.35		
494113301570	$	1,738.41		$  1,383.35		
494113301580	$	1,738.41		$  1,383.35		
494113301590	$	1,738.41		$  1,383.35		
494113301600	$	1,738.41		$  1,383.35		
494113301610	$	1,738.41		$  1,383.35		
494113301620	$	1,738.41		$  1,383.35		
494113301630	$	1,738.41		$  1,383.35		
494113301640	$	1,738.41		$  1,383.35		
494113301650	$	1,738.41		$  1,383.35		
494113301660	$	1,738.41		$  1,383.35		
494113301670	$	1,738.41		$  1,383.35		
494113301680	$	1,738.41		$  1,383.35		
494113301690	$	1,738.41		$  1,383.35		
494113301700	$	1,738.41		$  1,383.35		
494113301710	$	1,738.41		$  1,383.35		
494113301720	$	1,738.41		$  1,383.35		

FOLIO_NUMBER	
O&M	Debt Series 2024	Debt Series 2016	Debt Series 2017	
494113301730	$	1,738.41		$  1,383.35		
494113301740	$	1,738.41		$  1,383.35		
494113301750	$	1,738.41		$  1,383.35		
494113301760	$	1,738.41		$  1,383.35		
494113301770	$	1,738.41		$  1,383.35		
494113301780	$	1,738.41		$  1,383.35		
494113301790	$	1,738.41		$  1,383.35		
494113301800	$	1,738.41		$  1,383.35		
494113301810	$	1,738.41		$  1,383.35		
494113301820	$	1,738.41		$  1,383.35		
494113301830	$	1,738.41		$  1,383.35		
494113301840	$	1,738.41		$  1,383.35		
494113301850	$	1,738.41		$  1,383.35		
494113301860	$	1,738.41		$  1,383.35		
494113301870	$	1,738.41		$  1,383.35		
494113301880	$	1,738.41		$  1,383.35		
494113301890	$	1,738.41		$  1,383.35		
494113301900	$	1,738.41		$  1,383.35		
494113301910	$	1,738.41		$  1,383.35		
494113301920	$	1,738.41		$  1,383.35		
494113301930	$	1,738.41		$  1,383.35		
494113301940	$	1,738.41		$  1,383.35		
494113301950	$	1,738.41		$  1,383.35		
494113301960	$	1,738.41		$  1,383.35		
494113301970	$	1,738.41		$  1,383.35		
494113301980	$	1,738.41		$  1,383.35		
494113301990	$	1,738.41		$  1,383.35		
494113302000	$	1,738.41		$  1,383.35		
494113302010	$	1,738.41		$  1,383.35		
494113302020	$	1,738.41		$  1,383.35		
494113302030	$	1,738.41		$  1,383.35		
494113302040	$	1,738.41		$  1,383.35		
494113302050	$	1,738.41		$  1,383.35		
494113302060	$	1,738.41		$  1,383.35		
494113302070	$	1,738.41		$  1,383.35		
494113302080	$	1,738.41		$  1,383.35		
494113302090	$	1,738.41		$  1,383.35		
494113302100	$	1,738.41		$  1,383.35		
494113302110	$	1,738.41		$  1,383.35		
494113302120	$	1,738.41		$  1,383.35		
494113302130	$	1,738.41		$  1,383.35		
494113302140	$	1,738.41		$  1,383.35		
494113310010	$	1,929.17			$  1,355.42	
494113310020	$	1,929.17			$  1,355.42	
494113310030	$	1,929.17			$  1,355.42	
494113310040	$	1,929.17			$  1,355.42	
494113310050	$	1,929.17			$  1,355.42	
494113310060	$	1,929.17			$  1,355.42	
494113310070	$	1,929.17			$  1,355.42	
494113310080	$	1,929.17			$  1,355.42	
494113310090	$	1,929.17			$  1,355.42	
494113310100	$	1,929.17			$  1,355.42	
494113310110	$	1,929.17			$  1,355.42	
494113310120	$	1,929.17			$  1,355.42	
494113310130	$	1,929.17			$  1,355.42	
494113310140	$	1,929.17			$  1,355.42	
494113310150	$	1,929.17			$  1,355.42	
494113310160	$	1,929.17			$  1,355.42	
494113310170	$	1,929.17			$  1,355.42	
494113310180	$	1,929.17			$  1,355.42	
494113310190	$	1,929.17			$  1,355.42	

FOLIO_NUMBER	
O&M	Debt Series 2024	Debt Series 2016	Debt Series 2017	
494113310200	$	1,929.17			$  1,355.42	
494113310210	$	1,929.17			$  1,355.42	
494113310220	$	1,929.17			$  1,355.42	
494113310230	$	1,929.17			$  1,355.42	
494113310240	$	1,929.17			$  1,355.42	
494113310250	$	1,929.17			$  1,355.42	
494113310260	$	1,929.17			$  1,355.42	
494113310270	$	1,929.17			$  1,355.42	
494113310280	$	1,929.17			$  1,355.42	
494113310290	$	1,929.17			$  1,355.42	
494113310300	$	1,929.17			$  1,355.42	
494113310310	$	1,929.17			$  1,355.42	
494113310320	$	1,929.17			$  1,355.42	
494113310330	$	1,929.17			$  1,355.42	
494113310340	$	1,929.17			$  1,355.42	
494113310350	$	1,929.17			$  1,355.42	
494113310360	$	1,929.17			$  1,355.42	
494113310370	$	1,929.17			$  1,355.42	
494113310380	$	1,929.17			$  1,355.42	
494113310390	$	1,929.17			$  1,355.42	
494113310400	$	1,929.17			$  1,355.42	
494113310410	$	1,929.17			$  1,355.42	
494113310420	$	1,929.17			$  1,355.42	
494113310430	$	1,929.17			$  1,355.42	
494113310440	$	1,929.17			$  1,355.42	
494113310450	$	1,929.17			$  1,355.42	
494113310460	$	1,929.17			$  1,355.42	
494113310470	$	1,929.17			$  1,355.42	
494113310480	$	1,929.17			$  1,355.42	
494113310490	$	1,929.17			$  1,355.42	
494113310500	$	1,929.17			$  1,355.42	
494113310510	$	1,929.17			$  1,355.42	
494113310520	$	1,929.17			$  1,355.42	
494113310530	$	1,929.17			$  1,355.42	
494113310540	$	1,929.17			$  1,355.42	
494113310550	$	1,929.17			$  1,355.42	
494113310560	$	1,929.17			$  1,355.42	
494113310570	$	1,929.17			$  1,457.44	
494113310580	$	1,929.17			$  1,457.44	
494113310590	$	1,929.17			$  1,457.44	
494113310600	$	1,929.17			$  1,457.44	
494113310610	$	1,929.17			$  1,457.44	
494113310620	$	1,929.17			$  1,457.44	
494113310630	$	1,929.17			$  1,457.44	
494113310640	$	1,929.17			$  1,457.44	
494113310650	$	1,929.17			$  1,457.44	
494113310660	$	1,929.17			$  1,457.44	
494113310670	$	1,929.17			$  1,457.44	
494113310680	$	1,929.17			$  1,457.44	
494113310690	$	1,929.17			$  1,457.44	
494113310700	$	1,929.17			$  1,457.44	
494113310710	$	1,929.17			$  1,457.44	
494113310720	$	1,929.17			$  1,457.44	
494113310730	$	1,929.17			$  1,457.44	
494113310740	$	1,929.17			$  1,457.44	
494113310750	$	1,929.17			$  1,457.44	
494113310760	$	1,929.17			$  1,457.44	
494113310770	$	1,929.17			$  1,457.44	
494113310780	$	1,929.17			$  1,457.44	
494113310790	$	1,929.17			$  1,457.44	
494113310800	$	1,929.17			$  1,457.44	

FOLIO_NUMBER	
O&M	Debt Series 2024	Debt Series 2016	Debt Series 2017	
494113310810	$	1,929.17			$  1,457.44	
494113310820	$	1,929.17			$  1,457.44	
494113310830	$	1,929.17			$  1,457.44	
494113310840	$	1,929.17			$  1,457.44	
494113310850	$	1,929.17			$  1,457.44	
494113310860	$	1,929.17			$  1,457.44	
494113310870	$	1,929.17			$  1,457.44	
494113310880	$	1,929.17			$  1,457.44	
494113310890	$	1,929.17			$  1,457.44	
494113310900	$	1,929.17			$  1,457.44	
494113310910	$	1,929.17			$  1,457.44	
494113310920	$	1,929.17			$  1,457.44	
494113310930	$	1,929.17			$  1,457.44	
494113310940	$	1,929.17			$  1,457.44	
494113310950	$	1,929.17			$  1,457.44	
494113310960	$	1,929.17			$  1,457.44	
494113310970	$	1,929.17			$  1,457.44	
494113310980	$	1,929.17			$  1,457.44	
494113310990	$	1,929.17			$  1,457.44	
494113311000	$	1,929.17			$  1,457.44	
494113311010	$	1,929.17			$  1,457.44	
494113311020	$	1,929.17			$  1,457.44	
494113311030	$	1,929.17			$  1,457.44	
494113311040	$	1,929.17			$  1,457.44	
494113311050	$	1,929.17			$  1,457.44	
494113311060	$	1,929.17			$  1,457.44	
494113311070	$	1,929.17			$  1,457.44	
494113311080	$	1,929.17			$  1,457.44	
494113311090	$	1,929.17			$  1,457.44	
494113311100	$	1,929.17			$  1,457.44	
494113311110	$	1,929.17			$  1,457.44	
494113311120	$	1,929.17			$  1,457.44	
494113311130	$	1,929.17			$  1,457.44	
494113311140	$	1,929.17			$  1,457.44	
494113311150	$	1,929.17			$  1,457.44	
494113311160	$	1,929.17			$  1,457.44	
494113311170	$	1,929.17			$  1,457.44	
494113311180	$	1,929.17			$  1,457.44	
494113311190	$	1,929.17			$  1,457.44	
494113311200	$	1,929.17			$  1,457.44	
494113311210	$	1,929.17			$  1,457.44	
494113311220	$	1,929.17			$  1,457.44	
494113311230	$	1,929.17			$  1,457.44	
494113311240	$	1,929.17			$  1,457.44	
494113311250	$	1,929.17			$  1,457.44	
494113311260	$	1,929.17			$  1,457.44	
494113311270	$	1,929.17			$  1,457.44	
494113311280	$	1,929.17			$  1,457.44	
494113311290	$	1,929.17			$  1,457.44	
494113311300	$	1,929.17			$  1,457.44	
494113311310	$	1,929.17			$  1,457.44	
494113311320	$	1,929.17			$  1,457.44	
494113311330	$	1,929.17			$  1,457.44	
494113311340	$	1,929.17			$  1,457.44	
494113311350	$	1,929.17			$  1,457.44	
494113311360	$	1,929.17			$  1,457.44	
494113311370	$	1,929.17			$  1,457.44	
494113311380	$	1,929.17			$  1,457.44	
494113311390	$	1,929.17			$  1,457.44	
494113311400	$	1,929.17			$  1,457.44	
494113311410	$	1,929.17			$  1,457.44	

FOLIO_NUMBER	
O&M	Debt Series 2024	Debt Series 2016	Debt Series 2017	
494113311420	$	1,929.17			$  1,457.44	
494113311430	$	1,929.17			$  1,457.44	
494113311440	$	1,929.17			$  1,457.44	
494113311450	$	1,929.17			$  1,457.44	
494113311460	$	1,929.17			$  1,457.44	
494113311470	$	1,929.17			$  1,457.44	
494113311480	$	1,929.17			$  1,457.44	
494113311490	$	1,929.17			$  1,457.44	
494113311500	$	1,929.17			$  1,457.44	
494113311510	$	1,929.17			$  1,457.44	
494113311520	$	1,929.17			$  1,457.44	
494113311530	$	1,929.17			$  1,457.44	
494113311540	$	1,929.17			$  1,457.44	
494113311550	$	1,929.17			$  1,457.44	
494113311560	$	1,929.17			$  1,457.44	
494113311570	$	1,929.17			$  1,457.44	
494113311580	$	1,929.17			$  1,457.44	
494113311590	$	1,929.17			$  1,457.44	
494113311600	$	1,929.17			$  1,457.44	
494113311610	$	1,929.17			$  1,457.44	
494113311620	$	1,929.17			$  1,457.44	
494113311630	$	1,929.17			$  1,457.44	
494113311640	$	1,929.17			$  1,457.44	
494113311650	$	1,929.17			$  1,457.44	
494113311660	$	1,929.17			$  1,457.44	
494113311670	$	1,929.17			$  1,457.44	
494113311680	$	1,929.17			$  1,457.44	
494113311690	$	1,929.17			$  1,457.44	
494113311700	$	1,929.17			$  1,457.44	
494113311710	$	1,929.17			$  1,457.44	
494113311720	$	1,929.17			$  1,457.44	
494113311730	$	1,929.17			$  1,457.44	
494113311740	$	1,929.17			$  1,457.44	
494113311750	$	1,929.17			$  1,457.44	
494113311760	$	1,929.17			$  1,457.44	
494113311770	$	1,929.17			$  1,457.44	
494113311780	$	1,929.17			$  1,457.44	
494113311790	$	1,929.17			$  1,457.44	
494113311800	$	1,929.17			$  1,457.44	
494113311810	$	1,929.17			$  1,457.44	
494113311820	$	1,929.17			$  1,457.44	
494113311830	$	1,929.17			$  1,457.44	
494113311840	$	1,929.17			$  1,457.44	
494113311850	$	1,929.17			$  1,457.44	
494113311860	$	1,929.17			$  1,457.44	
494113311870	$	1,929.17			$  1,457.44	
494113311880	$	1,929.17			$  1,457.44	
494113311890	$	1,929.17			$  1,457.44	
494113311900	$	1,929.17			$  1,457.44	
494113311910	$	1,929.17			$  1,457.44	
494113311920	$	1,929.17			$  1,457.44	
494113311930	$	1,929.17			$  1,457.44	
494113311940	$	1,929.17			$  1,457.44	
494113311950	$	1,929.17			$  1,457.44	
494113311960	$	1,929.17			$  1,355.42	
494113311970	$	1,929.17			$  1,355.42	
494113311980	$	1,929.17			$  1,355.42	
494113311990	$	1,929.17			$  1,355.42	
494113312000	$	1,929.17			$  1,355.42	
494113312010	$	1,929.17			$  1,355.42	
494113312020	$	1,929.17			$  1,355.42	

FOLIO_NUMBER	
O&M	Debt Series 2024	Debt Series 2016	Debt Series 2017	
494113312030	$	1,929.17			$  1,355.42	
494113312040	$	1,929.17			$  1,355.42	
494113312050	$	1,929.17			$  1,355.42	
494113312060	$	1,929.17			$  1,355.42	
494113312070	$	1,929.17			$  1,355.42	
494113312080	$	1,929.17			$  1,355.42	
494113312090	$	1,929.17			$  1,355.42	
494113312100	$	1,929.17			$  1,355.42	
494113312110	$	1,929.17			$  1,355.42	
494113312120	$	1,929.17			$  1,355.42	
494113312130	$	1,929.17			$  1,355.42	
494113312140	$	1,929.17			$  1,355.42	
494113312150	$	1,929.17			$  1,355.42	
494113312160	$	1,929.17			$  1,355.42	
494113312170	$	1,929.17			$  1,355.42	
494113312180	$	1,929.17			$  1,355.42	
494113312190	$	1,929.17			$  1,355.42	
494113312200	$	1,929.17			$  1,355.42	
494113312210	$	1,929.17			$  1,355.42	
494113312220	$	1,929.17			$  1,355.42	
494113312230	$	1,929.17			$  1,355.42	
494113312240	$	1,929.17			$  1,355.42	
494113312250	$	1,929.17			$  1,355.42	
494113312260	$	1,929.17			$  1,355.42	
494113312270	$	1,929.17			$  1,355.42	
494113312280	$	1,929.17			$  1,355.42	
494113312290	$	1,929.17			$  1,355.42	
494113312300	$	1,929.17			$  1,355.42	
494113312310	$	1,929.17			$  1,355.42	
494113312320	$	1,929.17			$  1,355.42	
494113312330	$	1,929.17			$  1,355.42	
494113312340	$	1,929.17			$  1,355.42	
494113312350	$	1,929.17			$  1,355.42	
494113312360	$	1,929.17			$  1,355.42	
494113312370	$	1,929.17			$  1,355.42	
494113312380	$	1,929.17			$  1,355.42	
494113312390	$	1,929.17			$  1,355.42	
	$	1,321,015	$	243,351	$	296,037	$	338,126	

July 31, 2026

Board of Supervisors
Sabal Palm Community Development District 5385 N. Nob Hill Road
Sunrise, FL 33351

1001 Yamato Road ▪ Suite 301
Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

We are pleased to confirm our understanding of the services we are to provide Sabal Palm Community Development District, City of Tamarac, Florida (“the District”) for the fiscal year ended September 30, 2026. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Sabal Palm Community Development District as of and for the fiscal year ended September 30, 2026. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes. This letter serves to renew our agreement and establish the terms and fee for the 2026 audit.
Accounting principles generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District’s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the District’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management’s Discussion and Analysis
Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District’s financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements. We will also issue a management letter as required by Chapter 10.550, Rules of the Auditor General of the State of Florida. As part of our audit, we will apply financial condition assessment procedures pursuant to Section 218.39(5), Florida Statutes, and Rule 10.556(8), Rules of the Auditor General, and will report, as applicable, whether the District met any of the conditions described in Section 218.503(1), Florida Statutes.

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

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

PA

Program

Florida Institute of Certified Public Accountants

,.AICPA'	Peer Review

Administered in Florida
by the Florida Institute of CPAs

November 18, 2025 Antonio Grau
Grau & Associates
1001 W. Yamato Road, Suite 301 Boca Raton, FL 33431-4403

Dear Antonio Grau:

It is my pleasure to notify you that on November 18, 2025, the Florida Peer Review Committee accepted the report on the most recent System Review of your firm. The due date for your next review is December 31, 2028. This is the date by which all review documents should be completed and submitted to the administering entity.

As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm.

Thank you for your cooperation. Sincerely,
frCPA,pu..,.�	�
Peer Review Team
FICPA Peer Review Committee paul@ficpa.org
850.224.2727, x5957

cc: Daniel Hevia, David Caplivski

Firm Number: 900004390114	Review Number:  616829

119 S Monroe Street, Suite 121 I Tallahassee, FL 323011 850.224.2727, in Florida I www.ficpa.org

PCI STORMWATER SOLUTIONS, INC.
CFC 1431431

Specializing In Residential & Commercial Drainage System Cleaning
July 9, 2026

ATTN: Patrick Burgess : Governmental Management Services

JOB: Sabal Palm South : Storm Drain Cleaning and Repairs, Per GMS Report
PCI Stormwater Solutions, Inc. appreciates the opportunity of submitting this bid today. We hereby propose to furnish all the necessary labor and equipment for the completion of this job for the sum of:

$12,300.00
PAYMENT SCHEDULE IS AS FOLLOWS:

50% OF PAYMENT DUE PRIOR TO START OF WORK.
REMAINDER OF PAYMENT DUE IN FULL WITHIN 10 DAYS OF RECEPIT OF FINAL INVOICE UPON COMPLETION OF JOB.
ONCE PAYMENT HAS BEEN RECEIVED, WORK WILL BE SCHEDULED WITHIN 30 BUSINESS DAYS.

All labor and work are guaranteed to be as specified; All agreements contingent upon strikes, accidents, or delays beyond our control. This proposal must become part of and included with any contract we enter into. In the event of nonpayment, customer will be responsible for all attorneys fees and court costs for the collection of any outstanding balance.

Respectfully Submitted, P.C.I. STORMWATER SOLUTIONS.

Kyle Hebert: Inspector, Project Manager This proposal may be withdrawn by us if not accepted within 30 days.
The above prices, specifications and conditions are satisfactory and are hereby accepted. You are authorized to do the work specified. Faxed and electronic signatures are considered to be legal and binding. Payment will be made as outlined above.

ACCEPTANCE OF PROPOSAL	DATE

PCI STORMWATER SOLUTIONS, INC.

Specializing In Residential & Commercial Drainage System Cleaning

PCI proposes to complete the following scope of work as specified

To Jet and Vac 25 Catch Basins
o 1C, 2, 6, 7, 12, 12A, 16, 24, 28, 30, 34A, 38C, 40, 41, 47, 47A, 48A CNL, 49, 57, 61,
62, 66, EX4, 74, 77

To Remove and Clear Vegetation or Overgrowth from 18 Catch Basins and 6 Headwalls
o 4, 9, 12, 12A, 15, 21, 24, 27, 38C, 39, 46, 50, 61, 65, 68, 69, 73, 73A
HW 14, HW 20C, HW 29C, HW 34C, HW 38, HW 56
To Jet and Clear the Outfall Pipe and Mouth of 15 Headwalls
OF8, OF11, OF17, OF20, OF23, OF26, OF29, OF31, OF51, OF59, OF63, OF67, OF71, OF73, OF73A

To Backfill and Correct Erosion on Two Headwalls
HW 3 and HW 59
To Raise Two Rims to proper grade
48A and 50
Dipsoal of all Waste and Debris

Cost of Job: $12,300.00
PRICE DOES NOT INCLUDE ANY DISTRICT FEES
IN ORDER TO SCHEDULE WORK LISTED ABOVE WE MUST HAVE THE FOLLOWING:
A SIGNED CONTRACT/PROPOSAL
50% DEPOSIT

Please make all checks payable to: P.C.I. STORMWATER SOLUTIONS, INC.

BOARD OF SUPERVISORS MEETING DATES SABAL PALM COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2026/2027
The Board of Supervisors of the Sabal Palm Community Development District will hold their regular meetings for the Fiscal Year 2026/2027 at the offices of Governmental Management Services, South Florida, at 5385 N. Nob Hill Road, Sunrise, Florida 33351 at 6:00 p.m. on the third Thursday of each month as follows:
October 15, 2026
November 19, 2026
December 17, 2026
January 21, 2027
February 18, 2027
March 18, 2027
April 15, 2027
May 20, 2027
June 17, 2027
July 15, 2027
August 19, 2027
September 16, 2027
The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from Governmental Management Services, LLC, 5385 North Nob Hill Road, Sunrise, Florida 33351, (954) 721-8681, or on the District’s website at http://www.sabalpalmcdd.com
There may be occasions when one or more Supervisors or staff will participate by telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (904) 940-5850 at least three (3) business days prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Office.
A person who decides to appeal any decision made at the meeting with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.
Andrew Gill Manager

Public Search Results
In the search results grid, organization names are linked to coordinator contact information. The O links display the relevant contact information. The coordinator is the person who is responsible for adding/removing individuals from the filer list.
When a form is logged, the status will contain the date received and the message "Form Available Soon". When the Form becomes available online, the Filing Requirement Fulfilled status will have a link to "View Form· for electronic forms and (not available online) for any paper forms.
Section 112.31445, Florida Statutes, requires that all forms filed in the Electronic Financial Disclosure Management System (EFDMS) be posted online. Before being posted online, any information required by law to be maintained as confidential must be redacted. This process is not automated and may take up to five business days.

Export to Excel O B ]

Suborganization  v [ Board of Supervisors	V

Sort by: PIO  Form Year  Filer Name v	Filing Requirement

PID	FORM
YEAR	NAME
A	ORGANIZATION(S)	FILING REQUIREMENT	FILING REQUIREMENT FULFILLED	FILI!	

315319	
2025	
Russell Broome r	
Sabal Palm Community Development District - Board of Supervisors8	
Form 1 with COE0	
0	
Form 1 -	
6/1/2026	
View Filing�	

305841	
2025	
Naheish a Davis	
Sabal Palm Community Development District - Board of Supervisors0	
Form 1 with COE0	
0	
Form 1 -	
6/24/2026	�
filiD9l	

259913	
2025	
Lindsay Foster	. MainStreet at Coconut Creek Community Development District - Board of Supervisors8
. Sabal Palm Community Development District - Board of Supervisors8
. Woodlands Section 9 Community Development District - Board of Supervisors8	
Form 1 with COE0	
0	
Form 1 -	
5/26/2026	
View Filingi	

293068	
2025	
Shearon Martin	
Sabal Palm Community Development District - Board of Supervisors0	
Form 1 with COE0	
0	
Form 1 -	
7/13/2026	�
Filing�	

308792	
2025	
Atherley
Soman	. Sabal Palm Community Development District - Board of Supervisors0 Tamarac - Planning Board0	
Form 1 with COE0	
0	
Form 1 -	
6/30/2026	�
Filing!	
1-5of5	Rows per page: 25�			«	0		

Memorandum
To:	Board of Supervisors
From: District Management
Date: October 1st, 2026
RE:	HB7013 – Special Districts Performance Measures and Standards

This ﬁnal report is submitted in compliance with recent legislative requirements established by the Florida Legislature during its 2024 session to enhance accountability and transparency for all special districts.
District Management had identiﬁed the following focus areas with statutorily compliant
goals for the Fiscal Year 2026:
Community Communication and Engagement
Infrastructure and Facilities Maintenance
Financial Transparency and Accountability
In addition, a standardized annual reporting form was created to serve both the goal-setting
and yearly reporting statutory requirements.
The goals, objectives, performance measures, and standards discussed herein represent the adopted framework by the Board of Supervisors to maintain compliance with House Bill 7013 and demonstrate the District’s ongoing commitment to transparency and public accountability.
This report details the accomplishments for the Fiscal Year 2026, conﬁrming that all goals and objectives were met, outlines the performance measures and standards employed and the District Engineer's yearly infrastructure condition assessment.
District Management recommends this report be accepted as the official and ﬁnal Annual Report required under Florida Statutes Section 189.0694 and related provisions.

SABAL PALM COMMUNITY DEVELOPMENT DISTRICT 2025-2026 REPORT – PERFORMANCE MEASURES AND STANDARDS

Exhibit A:
Goals, Objectives, and Annual Reporting Form

Sabal Palm Community Development District Performance Measures & Standards – Annual Report Reporting Period: October 1, 2025 – September 30, 2026

Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
The District satisﬁed statutory requirements by holding regular Board meetings as scheduled, despite some cancellations, with more than three meetings conducted during the Fiscal Year.
Meeting Dates:
October 16, 2025– Held
November 20, 2025 – Held
January 15, 2026 - Held
February 19, 2026 – Held
April 16, 2026 – Held
May 28, 2026 – Held
June 18. 2026 - Held
August 20, 2026 – Held
September 18, 2026 – Held Result: Standard achieved.
Goal 1.2: Notice of Meetings Compliance
All meetings were properly noticed on the District’s website and via local newspaper, in compliance with Florida Statutes.
Result: Standard achieved.

Goal 1.3: Access to Records Compliance
Monthly website reviews were performed, and minutes and public records remain current and available.
Result: Standard achieved.
Infrastructure and Facilities Maintenance Goal 2.1: Field/District Management Site Inspections
Management conducted site inspections per the District Management Services Agreement.
Result: Standard achieved.

Goal 2.2: District Engineer Inspections
The District Engineer completed an annual infrastructure inspection and submitted a report.

Result: Standard achieved.

Financial Transparency and Accountability

Goal 3.1: Annual Budget Preparation
The proposed FY2026 budget was approved before June 15, and the ﬁnal adopted before
September 30, with both posted online.
Result: Standard achieved.

Goal 3.2: Financial Reports
The District website includes the latest annual audit, current budget, and ﬁnancials as required.
Result: Standard achieved.

Goal 3.3: Annual Financial Audit
The annual independent audit done by Grau and Associates was completed, approved, published online, and sent to the State of Florida.
Result: Standard achieved.

Overall Determination
The Sabal Palm Community Development District met all Performance Measures and Standards for Fiscal Year 2025-2026. Required meetings, transparency efforts, infrastructure maintenance, and ﬁnancial protocols were fulﬁlled.

Chair/Vice Chair: 		Date: 	 Print Name: 	 
Sabal Palm Community Development District

District Manager: 		Date: 	 Print Name: 	 
Sabal Palm Community Development District

Memorandum To:	Sabal Palm Board of Supervisors
From: District Management
Date: October 1, 2026
RE:	HB7013 – Special Districts Performance Measures and Standards

To enhance accountability and transparency, new regulations were established for all special districts, by the Florida Legislature, during their 2026 legislative session. Starting on October 1, 2026, or by the end of the ﬁrst full ﬁscal year after its creation (whichever comes later), each special district must establish goals and objectives for each program and activity, as well as develop performance measures and standards to assess the achievement of these goals and objectives. Additionally, by December 1 each year (initial report due on December 1, 2027), each special district is required to publish an annual report on its website, detailing the goals and objectives achieved, the performance measures and standards used, and any goals or objectives that were not achieved.
District Management has identiﬁed the following key categories to focus on for Fiscal Year 2027 and develop statutorily compliant goals for each:
Community Communication and Engagement
Infrastructure and Facilities Maintenance
Financial Transparency and Accountability
Additionally, special districts must provide an annual reporting form to share with the public that reﬂects whether the goals & objectives were met for the year. District Management has streamlined these requirements into a single document that meets both the statutory requirements for goal/objective setting and annual reporting.
The proposed goals/objectives and the annual reporting form are attached as exhibit A to this memo. District Management recommends that the Board of Supervisors adopt these goals and objectives to maintain compliance with HB7013 and further enhance their commitment to the accountability and transparency of the District.

Exhibit A:
Goals, Objectives and Annual Reporting Form

Sabal Palm Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2026 – September 30, 2027
 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of meetings in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised per Florida statute on at least two
mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard:  100%  of  monthly  website  checks  were  completed  by  District
Management.
Achieved: Yes ☐ No ☐

 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal
budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible
to the public as evidenced by corresponding documents on the CDD’s website. Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☐ No ☐

Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Sabal Palm Community Development District

District Manager:		Date:	 Print Name:	 
Sabal Palm Community Development District

	PROPOSAL	
FCC Carpentry & General Painting, LLC.
COMPLETE IMPROVEMENTS * RESIDENTIAL-COMMERCIAL*LISENCED & INSURED	
PROPOSAL # 71710071
DATE: JULY 15, 2026	
1209 QUEEN AVE SEBRING FL 33875
Alexander (786) 423 1274 (863) 368 1750
giz01ale@gmail.com fccserves@gmail.com fccsebringfl@gmail.com		

TO	Sabal Palm CDD/Central Parc c/o GMS South Florida, LLC
5385 N.NOB HILL ROAD SUNRISE, FL. 33351
Contact: Jason Gitel 314 596 7525
jgitel@gmssf.com

Make all Checks Payable to: FCC Carpentry & General Painting, LLC

SALESPERSON	JOB	LOCATION	PAYMENT TERMS:	
Alexander Giz	ALUMINUM FENCE, RAILING REPLACEMENT 7.5FT HEIGHT	POOL CABANA AREA	NET 20 DAYS LATE CHARGE FEE 20%	
We hereby submit specifications to perform work as follows:
QTY	DESCRIPTION	UNIT PRICE	LINE TOTAL	
001-01	Prep & Basic labor to remove existing aluminum railing-fence with posts, legally dispose of debris.

Prep & Basic labor to customized new aluminum fence with same design as existing fence-railing with ¾ pickets, 2”x2” posts (3). Layout post locations. Dig post holes up to 3' deep. Set post supports in concrete. Attach fence panels with brackets support. BRONZE COLOR
.			
	Clean and Pick up all Debris			
ALL MATERIALS INCLUDED.			
TOTAL AMOUNT	$ 2,728.00	

All work is to be completed in a workman like manner according to standard practices.

APPROVED: 	DATE: 	

THANK YOU FOR YOUR BUSINESS! GOD BLESSES YOU!

Sabal Palm CDD
FY27 Annual Landscape Schedule
Tree Trimming
Hardwood tree trimming 1x a year
Should be completed before May
Palms are to be trimmed 1x a year
First occurrence before Holiday Season
Seed palms to be done as needed
Central Parc Coconut Palms at pool cabana
Manor Parc Medjool Palms
Hidden Trails Medjool Palms and Palms around pool cabana
Mulch Installation
Mulching is done 1x a year
To be done before Holiday Season
Annual Flower Installations
Flowers are installed 3x a year at appropriate locations
First Occurrence around October
Second Occurrence around February
Third Occurrence around June

ESTIMATE
ESTIMATE DATE

#20230894
May 21, 2026

G-FORCE Palm Beach
5385 N Nob Hill Rd Sunrise, FL 33351

CONTACT US

13741 Oak Ridge Drive Davie, FL 33325

(540) 303-9619
pburgess@gmssf.com

(561) 847-3475
PalmBeach.Office@gogforce.com

ESTIMATE
4831 NW 55th Pl, Tamarac, FL 33319

MP - Pool Cabana

Services	qty

Mobilizations - Initial	1.0
Initial Mobilization Fee - Includes Costs for Crew, Transportation, Set-up, and Breakdown.

***NOTE: Additional Mobilization Fee will be charged at a rate of $500. Fee also applies if site is not ready for service at our scheduled arrival time and requires a reschedule (Excluding weather issues).***

Stalls - Single	14.0
Single Stall - Standard 18' - 20' - White or Yellow as Speciﬁed by Customer.

ADA - Accessible Isle - Standard	2.0
Aisle Accessible Stall -

Includes Access Isle for ADA compliance, 2 blue lines, ADA logo (without blue background) and blue wheel stop paint.

Services subtotal: $488.00

Subtotal	$488.00

Total	$488.00

5201 NW 50th Terrace, Tamarac, FL 33319

MP - West mailbox kiosk

Services	qty

Mobilizations - Initial	1.0
Initial Mobilization Fee - Includes Costs for Crew, Transportation, Set-up, and Breakdown.

***NOTE: Additional Mobilization Fee will be charged at a rate of $500. Fee also applies if site is not ready for service at our scheduled arrival time and requires a reschedule (Excluding weather issues).***

Stalls - Single	1.0
Single Stall - Standard 18' - 20' - White or Yellow as Speciﬁed by Customer.

ADA - Accessible Isle - Standard	1.0

Aisle Accessible Stall -

Includes Access Isle for ADA compliance, 2 blue lines, ADA logo (without blue background) and blue wheel stop paint.

Services subtotal: $322.00

Subtotal	$322.00

Total	$322.00

4450 NW 48th Terrace, Tamarac, FL 33319

HT - Pool Cabana and south roundabout

Services	qty

Mobilizations - Initial	1.0
Initial Mobilization Fee - Includes Costs for Crew, Transportation, Set-up, and Breakdown.

***NOTE: Additional Mobilization Fee will be charged at a rate of $500. Fee also applies if site is not ready for service at our scheduled arrival time and requires a reschedule (Excluding weather issues).***

Stalls - Single	27.0
Single Stall - Standard 18' - 20' - White or Yellow as Speciﬁed by Customer.

***Includes 5 stalls in front of 4405 NW 48th Terrace.

ADA - Accessible Isle - Standard	2.0
Aisle Accessible Stall -

Includes Access Isle for ADA compliance, 2 blue lines, ADA logo (without blue background) and blue wheel stop paint.

Services subtotal: $589.00

Subtotal	$589.00

Total	$589.00

Area A - in front of 4943 NW 48 Terrace

HT - North roundabout

Services	qty

Mobilizations - Initial	1.0
Initial Mobilization Fee - Includes Costs for Crew, Transportation, Set-up, and Breakdown.

***NOTE: Additional Mobilization Fee will be charged at a rate of $500. Fee also applies if site is not ready for service at our scheduled arrival time and requires a reschedule (Excluding weather issues).***

Stalls - Single	4.0
Single Stall - Standard 18' - 20' - White or Yellow as Speciﬁed by Customer.

Services subtotal: $268.00

Subtotal	$268.00

Total	$268.00

Area B - Across from entrance of community

HT - Entrance guest spaces

Services	qty

Mobilizations - Initial	1.0
Initial Mobilization Fee - Includes Costs for Crew, Transportation, Set-up, and Breakdown.

***NOTE: Additional Mobilization Fee will be charged at a rate of $500. Fee also applies if site is not ready for service at our scheduled arrival time and requires a reschedule (Excluding weather issues).***

Stalls - Single	4.0
Single Stall - Standard 18' - 20' - White or Yellow as Speciﬁed by Customer.

Services subtotal: $268.00

Subtotal	$268.00

Total	$268.00

50 Locations Nationwide, All Veteran-Owned and Operated. We appreciate your business!

JLS Artistic Landscape Creations, Inc.

	Proposal #17791	
Date: 7/31/2026 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:

	Silver Buttonwood Hedge Removal South Concrete Wall Area	

Scope of work:
Location: South Concrete Wall Area
( See Blue Line On Picture )

Prep work:
Remove all Silver Buttonwood bushes that are dead or almost dead
Hand dig out stumps
Discard of debris generated
Grade, clean, and level area

Services Billed Upon Completion
Description of Services	Frequency Cost per Occ.	
Landscape Enhancement		$1,250.00	

By			By		
Benjamin Bouchard

Date

7/31/2026
JLS Artistic Landscape Creations, Inc.

Date

Hidden Trails CDD/Sabal Palm CDD

	Services	
Landscape Enhancement
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-WATER the 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 Artistic Landscape Creations, Inc. will not be held responsible for damages to any underground utilities.
JLS Artistic Landscape Creations, Inc. is responsible for contacting Sunshine State One Call for them to mark all underground lines and cables.
Customer indemnifies & holds harmless JLS Artistic Landscape Creations, Inc. 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 #17669	
Date: 7/14/2026 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 Medjool palms Trimming only and Seed Removal	

Scope of work:
Location:
Main Entrance
Pool Area
South Roundabout
North Roundabout
Center Roundabout
Trim the following palms
Trim (43) Medjool Palms Fees $6,675.00

Location:
South Roundabout North Roundabout
Trim approximately (11) Royal Poinciana Trees (Clearance Pruning) for vehicles Clearance Fees $825.00

Services Billed Upon Completion
Description of Services	Frequency Cost per Occ.	
TR - Est Trees and Palms		$7,500.00	

By			By		
Alex Lapierre

Date

7/14/2026

Date

	
JLS Tree Service	Hidden Trails CDD/Sabal Palm CDD

TR - Est Trees and Palms

Description of Palm Pruning: abbreviation PP
Palms will be trimmed at 9 o'clock and 3 o'clock positions, in accordance to ANSI A300-1995 standards. Seed pods will be removed from all palms.
Description of Clearance Pruning: abbreviation CP
(Crown Raising and/or directional pruning)-Pruning of lower limbs and canopy of trees/plants that are growing over the sidewalk and/or the roadway space. Also, directional pruning of limbs and canopy growing into structures (building, streetlights, walls, etc.) and/or other plants. Prune to direct growth away from, or at an angle away from, the structure by cutting back to lateral branch(es) that grew away from structure. Clearance Pruning shall be 8 feet clearance over sidewalks and 15 feet Clearance over roadways.
Branches over buildings and or structures will be pruned up to 4 feet clearance from structures. Does not include the removal of the lateral branches over the building or structure.
Description of Crown Reduction: abbreviation CR
Pruning of all primary limbs and leaders in the outer canopy to reduce the size and height of the tree.
Description of Structural Pruning: abbreviation SP
Pruning of limbs throughout a tree canopy to reduce the crossing limbs and correct poor growth forms (multiple leaders on branches, tight angled branch junctures, included bark problems).
Description of Training Pruning: abbreviationTP
Pruning of limbs and multiple stems to train a young tree for establishment to form a structurally sound canopy. Pruning includes Reduction Pruning of multiple leader limbs, Crown Cleaning Pruning for dead, diseased and crossing limbs, and some Structural Pruning to choose dominant leaders and gain good structural branching pattern for tree. Pruning limbs of 1" diameter and larger only for trees.

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 Artistic Landscape Creations, Inc.

	Proposal #17714	
Date: 7/17/2026 PO #

Patrick Burgess
5385 North Nob Hill Road Sunrise, FL 33351

Customer:

Manor Parc CDD/Sabal Palm CDD 4831 NW 55th Pl.
Tamarac, FL 33319

Property:

	NW 50 Ave Landscaping replacement Due to Vehicle Damage	

Scope of work:
Location: Corner of NW 50 Av and Commercial Boulevard NW 50 Ave Landscaping Replacement Due to Vehicle Damage Install:
8 Cocoplum 15 gal approx. 5 feet tall
1/4 pallet of sod
Install approximately 10 bags of Brown Mulch

(NOTE) Fence to be fixed by others

Services Billed Upon Completion
Description of Services	Frequency Cost per Occ.	
Landscape Enhancement		$1,175.00	

By			By		
Rita Dahma

Date

7/17/2026
JLS Artistic Landscape Creations, Inc.

Date

Manor Parc CDD/Sabal Palm CDD

	Services	
Landscape Enhancement
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-WATER the 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 Artistic Landscape Creations, Inc. will not be held responsible for damages to any underground utilities.
JLS Artistic Landscape Creations, Inc. is responsible for contacting Sunshine State One Call for them to mark all underground lines and cables.
Customer indemnifies & holds harmless JLS Artistic Landscape Creations, Inc. 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 Artistic Landscape Creations, Inc.

	Proposal #17712	
Date: 7/17/2026 PO #

Patrick Burgess
5385 North Nob Hill Road Sunrise, FL 33351

Customer:

Manor Parc CDD/Sabal Palm CDD 4831 NW 55th Pl.
Tamarac, FL 33319

Property:

 Landscaping replacement Due to Vehicle Damage on Commercial Boulevard 

Scope of work:
Landscaping replacement Due to Vehicle Damage on Commercial Boulevard
Location: Along Commercial Boulevard
Install replacement landscape material including:
3 Silver Buttonwood STD Trees 25-gallon approx. 8 to 9 feet overall height (stake as needed)
8 Cocoplum 15-gallon approx. 5 feet tall
3 Dwarf Firebush 3 gal
1/2 pallet of sod
Install approximately fifteen (15) bags of brown mulch to restore affected landscape beds

Services Billed Upon Completion
Description of Services	Frequency Cost per Occ.	
Landscape Enhancement		$2,850.00	

By			By		
Rita Dahma

Date

7/17/2026
JLS Artistic Landscape Creations, Inc.

Date

Manor Parc CDD/Sabal Palm CDD

	Services	
Landscape Enhancement
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-WATER the 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 Artistic Landscape Creations, Inc. will not be held responsible for damages to any underground utilities.
JLS Artistic Landscape Creations, Inc. is responsible for contacting Sunshine State One Call for them to mark all underground lines and cables.
Customer indemnifies & holds harmless JLS Artistic Landscape Creations, Inc. 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.

Sabal Palm CDD
Field Report

August 2026 Meeting

Central Parc

Toilet valve in mens room replaced

Hidden Trails
Sound barrier wall cleanup along Turnpike side completed.

Hidden Trails
South wall vine cleanup completed.

Manor Parc
Blind spot mirrors installed.

Manor Parc
Two large branches fell and were removed

Manor Parc

Commercial BLVD

Two accident cleanups completed.

Manor Parc
Medjool palm trimming completed.

Sabal Palm
COMMUNITY DEVELOPMENT DISTRICT

Fiscal Year 2026
Check Register

Date	check #'s	Amount		

6/1-6/30	
2659-2678		
$69,470.88	
Autopay	80032-80033		$8,078.69	
7/1-7/31	2679-2688		$58,429.54	
Autopay	80034-80035		$8,092.11	
	TOTAL		$144,071.22	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/12/26	PAGE	1
*** CHECK DATES 06/01/2026 - 07/31/2026 ***	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	#
6/08/26 00105	4/21/26 639616	202604 320-53800-46000	*	52.50
WELD REPAIR
ABSOLUTE POWDER COATING	52.50 002659
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/08/26 00035	4/25/26 84957538 202605 320-53800-41500	*	196.40
MAY 26 - INTERNET
5/25/26 84957538 202606 320-53800-41500	*	211.40
JUN 26 - INTERNET
5/27/26 84957538 202606 330-53800-41500	*	194.85
JUN 26 - INTERNET
5/28/26 84957538 202606 340-53800-41500	*	194.85
JUN 26 - INTERNET
COMCAST	797.50 002660

6/08/26 00092	5/28/26	
	5/28/26	
	5/28/26	
	5/30/26	
	5/30/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
26163906 202606 330-53800-46700	*	650.00
JUN 26 - POOL SERVICE
26164206 202606 340-53800-46700	*	650.00
JUN 26 - POOL SERVICE
26168006 202606 320-53800-46700	*	650.00
JUN 26 - POOL SERVICE
26164306 202605 340-53800-46700	*	1,368.00
MOTOR PUMP SEAL
26168105 202605 320-53800-46700	*	518.00
ADDL PARTS PSI GAUGES
CRYSTAL POOL SERVICES INC.	3,836.00 002661
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/08/26 00091	5/29/26 7070077	202605 330-53800-49000	*	842.00
50% DEP - HVY DTY MIRROR
FCC CARPENTRY & GENERAL	842.00 002662

	*	1,250.00	
	*	1,166.67	
	*	1,350.00	
	*	3,911.75	
	*	41.67	
	*	265.00	
	*	95.42	

PALM--	PPOWERS	*	99.05	

6/08/26 00001	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
253	202606 330-53800-34000
JUN 26 - FIELD SERVICES
254	202606 340-53800-34000
JUN 26 - FIELD SERVICES
255	202606 320-53800-34000
JUN 26 - FIELD SERVICES
256	202606 310-51300-34000
JUN 26 - MGMT FEES
256	202606 310-51300-35100
JUN 26 - COMPUTER TIME
256	202606 310-51300-31300
JUN 26 - DISSEMINATION
256	202606 310-51300-49500
JUN 26 - WEBSITE ADMIN
256	202606 310-51300-42000
JUN 26 - POSTAGE
SABA -SABAL

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/12/26	PAGE	2
*** CHECK DATES 06/01/2026 - 07/31/2026 ***	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	#
6/01/26 256	202606 310-51300-48000	*	138.80
TRIBUNE-68038
6/01/26 256	202606 310-51300-48000	*	117.52
TRIBUNE-76239
GMS-SF, LLC	8,435.88 002663
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

******INVALID VENDOR	NUMBER******	.00	002664	
- - - - - - - -	- - - - - - -	- - - - - - - - - - - - - - - - - - - - - - -	- - - - - - -	-	- -	-	-	-	-	-	-	-	- - -	-	-	- - -	- - -	
6/08/26 00064	4/08/26 29348	202603	330-53800-46500	*	138.06	
WET	CHECK CONTR 1&2 3/28	
4/08/26 29349	202603	340-53800-46500	*	127.30	
WET	CHECK CONTR 1 3/26	
6/01/26 30054	202606	330-53800-46200	*	9,605.00	
JUN	26	- MAINT	AGREEMENT	
6/01/26 30055	202606	340-53800-46200	*	7,405.00	
JUN	26	- MAINT	AGREEMENT	
6/01/26	30069	202606	320-53800-46200	*	7,150.00	
JUN	26	- MAINT	AGREEMENT	
6/01/26	30191	202605	330-53800-46500	*	142.87	
WET	CHECK CONTR 1&2 5/23	
6/01/26	30192	202605	340-53800-46500	*	142.51	
WET	CHECK CONTR 1 5/23	
6/02/26	30228	202606	320-53800-46200	*	1,765.00	
PLAYGROUND MULCHING	
6/02/26	30253	202606 320-53800-46500	*	150.95	
WET CHECK CONTR 1 6/01	
6/02/26	30258	202606 340-53800-46500	*	174.33	
6/02/26	30259	202606 320-53800-46500	*	587.18	
IRRIGATION REPAIR	
6/02/26	30262	202605 320-53800-46500	*	500.04	
IRRIGATION REPAIR	
6/02/26	30265	202606 330-53800-46500	*	79.61	
IRRIGATION REPAIR	
6/02/26	30266	202606 340-53800-46500	*	91.61	
IRRIGATION REPAIR	
6/02/26	30270	202605 320-53800-46500	*	462.31	
IRRIGATION REPAIR	
6/05/26	30305	202606 320-53800-46500	*	875.00	
IRRIGATION REPAIR	
6/05/26	30306	202606 320-53800-46500	*	234.76	
IRRIGATION REPAIR	
6/05/26	30308	202606 320-53800-46500	*	372.00	
IRRIGATION REPAIR	
SABA -SABAL	PALM--	PPOWERS	

6/08/26 99999	6/08/26 VOID	202606 000-00000-00000	C	.00 VOID CHECK

IRRIGATION REPAIR

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/12/26	PAGE	3
*** CHECK DATES 06/01/2026 - 07/31/2026 ***	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	#
6/05/26 30310	202606 320-53800-46500	*	374.17
IRRIGATION REPAIR
6/05/26 30311	202606 320-53800-46500	*	139.67
RAIN SENSOR REPLACEMENT
6/05/26 30315	202606 320-53800-46500	*	70.00
IRRIGATION REPAIR
JLS TREE SERVICES	30,587.37 002665
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/08/26 00031	6/17/26 11806	202606 330-53800-34500	*	1,175.00
JUN 26 - MONITORING
6/17/26 11807	202606 340-53800-34500	*	350.00
JUN 26 - MONITORING
Q-WIRE TECHNOLOGIES, INC.	1,525.00 002666
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/08/26 00088	5/26/26 349	202605 340-53800-46000	*	600.00
STORM DRAIN MAINTENANCE
RAPTOR VAC-SYSTEMS	600.00 002667
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/08/26 00114	6/01/26 6260	202606 320-53800-34500	*	495.00
JUN 26 - SECURITY
SECURITY WATCH GROUP LLC	495.00 002668
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/26 00003	5/31/26 198995	202605 310-51300-31500	*	1,350.00

BILLING COCHRAN,	P.A.	1,350.00	002669	
- - - - - - - -	- - - - - - - -	-	- - - - - - - - - - - - - - - - - -	- - -	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	- - - - -	- - -	
6/19/26 00016	6/11/26	JUN 26	202606 330-53800-43100	*	262.81	
JUN 26	- WATER	SERVICE	
6/11/26	JUN 26
JUN 26	202606
- WATER	320-53800-43100	*	149.30	
6/11/26	JUN 26	202606	340-53800-43100	*	59.83	
JUN 26	- WATER	SERVICE	

MAY 26 - GENERAL COUNSEL

SERVICE

CITY OF TAMARAC	471.94 002670
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/26 00087	6/10/26 146428	202606 320-53800-52000	*	146.00
NO TRESPASS SIGNS
FIRST SIGN CORP.	146.00 002671
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/26 00064	4/16/26 29473	202604 330-53800-46500	*	459.59
MULCH INSTALLATION
6/04/26 30276	202606 320-53800-46203	*	1,440.00
SUMMER FLOWER INSTALL
6/04/26 30277	202606 320-53800-46202	*	6,125.00
MULCH INSTALLATION
6/10/26 30345	202606 330-53800-46500	*	589.06
CONTR#1 VALVE REPLACEMENT
SABA -SABAL PALM--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/12/26	PAGE	4
*** CHECK DATES 06/01/2026 - 07/31/2026 ***	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	#
6/17/26 30391	202606 320-53800-46500	*	87.50
IRRIGATION REPAIR
JLS TREE SERVICES	8,701.15 002672
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/26 00076	6/12/26 ARIV1065 202605 310-51300-31100	*	773.80
ENGINEER SVC THRU 5/28
KCI TECHNOLOGIES, INC.	773.80 002673
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/26 00031	7/01/26 11811	202607 320-53800-34500	*	700.00
JUL 26 - MONITORING
Q-WIRE TECHNOLOGIES, INC.	700.00 002674
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/26 00021	6/19/26 NORTH	202606 300-20700-10100	*	2,942.43 TRANSFER OF TAX RECIEPTS
SABAL PALM CDD C/O REGIONS BANK	2,942.43 002675
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/26 00045	6/19/26 SOUTH	202606 300-20700-10100	*	2,972.31 TRANSFER OF TAX RECIEPTS
SABAL PALM	CDD	C/O	REGIONS	BANK	2,972.31	002676	
- - - - - - - -	- - - - - - -	- -	- - - - - - - - - - - - - - -	- -	- -	- - - -	- - -	-	-	-	- -	-	-	-	-	-	-	- - - -	- - - - -	- - -	
6/19/26 00106	6/11/26	2151	202606 320-53800-46400	*	880.00	
JUN	26	- LAKE MAINTENANCE	
6/11/26	2152	202606 340-53800-46400	*	612.00	
JUN	26	- LAKE MAINTENANCE	
6/11/26	2153	202606 330-53800-46400	*	1,100.00	
JUN	26	- LAKE MAINTENANCE	
SOUTHEAST LAND AND WATER	2,592.00 002677
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/26 00018	6/04/26 INV-SPN0 202605 320-53800-54000	*	600.00
MONITORING/PERMITTING
6/05/26 INV-SPS2 202605 320-53800-54000	*	525.00
MONITORING/PERMITTING
6/05/26 SPS-047	202605 330-53800-54000	*	525.00
MONITORING/PERMITTING
WATER USE COMPLIANCE GROUP	1,650.00 002678
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/10/26 00003	6/30/26 199462	202606 310-51300-31500	*	1,180.00
JUN 26 - GENERAL COUNSEL
BILLING COCHRAN, P.A.	1,180.00 002679
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/10/26 00035	6/25/26 84957538 202607 320-53800-41500	*	194.70
JUL 26 - INTERNET
6/27/26 84957538 202607 330-53800-41500	*	194.85
JUL 26 - INTERNET
6/28/26 84957538 202607 340-53800-41500	*	194.85
JUL 26 - INTERNET
COMCAST	584.40 002680
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
SABA -SABAL PALM--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/12/26	PAGE	5
*** CHECK DATES 06/01/2026 - 07/31/2026 ***	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	#
7/10/26 00092	5/22/26 26168106 202605 320-53800-46700	*	9,090.00
PENTAIR VRBL SPEED PUMPS
6/19/26 26163907 202607 330-53800-46700	*	650.00
JUL 26 - POOL SERVICE
6/19/26 26164207 202607 340-53800-46700	*	650.00
JUL 26 - POOL SERVICE
6/19/26 26168007 202607 320-53800-46700	*	650.00
JUL 26 - POOL SERVICE
CRYSTAL POOL SERVICES INC.	11,040.00 002681
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/10/26 00091	6/22/26 7070080	202606 320-53800-46000	*	442.75
EXTERIOR MISC. REPAIRS
7/08/26 70700771 202607 330-53800-49000	*	842.00
FINAL - HVY DTY MIRROR
7/08/26 7070081	202607 320-53800-46000	*	110.00
EXTERIOR MISC. REPAIRS

- -	-	-	-	-	-	- - - - -	
*						1,250.00	
*						1,166.67	
*						1,350.00	
*						3,911.75	

FCC CARPENTRY & GENERAL	1,394.75 002682

7/10/26 00001	7/01/26	
	7/01/26	
	7/01/26	
	7/01/26	
	7/01/26	
	7/01/26	
	7/01/26	
	7/01/26	
	7/01/26	
	7/01/26	
	7/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
257	202607 330-53800-34000
JUL 26 - FIELD SERVICES
258	202607 340-53800-34000
JUL 26 - FIELD SERVICES
259	202607 320-53800-34000
JUL 26 - FIELD SERVICES
260	202607 310-51300-34000
JUL 26 - MGMT FEES
260	202607 310-51300-35100
JUL 26 - COMPUTER TIME
260	202607 310-51300-31300
JUL 26 - DISSEMINATION
260	202607 310-51300-49500
JUL 26 - WEBSITE ADMIN
260	202607 310-51300-42000
JUL 26 - POSTAGE
260	202607 310-51300-42500
JUL 26 - COPIES
260	202607 340-53800-52000
PAD LOCK COMBO GATES
260	202607 310-51300-48000

*	41.67		
*	265.00			
*	95.42			
*	12.58			
*	44.40			
*	42.21			
*	198.02			

TRIBUNE 88607

- - - - - - - -

GMS-SF, LLC	8,377.72 002683
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/10/26 00064	6/29/26 30543	202606 320-53800-46200	*	985.00
LNSCP ENHANCE-MULCH/SOD
6/29/26 30544	202606 320-53800-46200	*	1,100.00
MULCH/SPRUCE UP BED
SABA -SABAL PALM--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/12/26	PAGE	6
*** CHECK DATES 06/01/2026 - 07/31/2026 ***	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	#
6/29/26 30545	202606 320-53800-46200	*	1,850.00
MULCH INST/SOD
7/01/26 30455	202607 330-53800-46200	*	9,605.00
JUL 26 - MAINT AGREEMENT
7/01/26 30456	202607 340-53800-46200	*	7,405.00
JUL 26 - MAINT AGREEMENT
7/01/26 30468	202607 320-53800-46200	*	7,150.00
JUL 26 - MAINT AGREEMENT
7/01/26 30624	202606 320-53800-46500	*	118.00
WET CHECK CONTR 1 6/27
7/01/26 30629	202606 340-53800-46500	*	158.04
IRRIGATION REPAIR
7/01/26 30630	202606 320-53800-46500	*	484.88
IRRIGATION REPAIR
7/03/26 30660	202607 320-53800-46200	*	400.00
ROTAL PALM TIES
7/04/26 30680	202606 330-53800-46500	*	71.25
WET CHECK CONTR 1&2 6/30
JLS TREE SERVICES	29,327.17 002684
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/10/26 00076	7/07/26 ARIV1068 202606 310-51300-31100	*	647.50
ENGINEER SVC THRU 6/25
KCI TECHNOLOGIES, INC.	647.50 002685
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/10/26 00031	7/17/26 11824	202607 330-53800-34500	*	1,175.00
JUL 26 - MONITORING
7/17/26 11825	202607 340-53800-34500	*	350.00
JUL 26 - MONITORING
Q-WIRE TECHNOLOGIES, INC.	1,525.00 002686
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/10/26 00106	6/23/26 2176	202606 340-53800-49000	*	575.00
TIRE CLEAN UP & DISPOSAL
SOUTHEAST LAND AND WATER	575.00 002687
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/10/26 00113	6/22/26 120565	202607 330-53800-46600	*	1,332.00
JUL 26 - JANITORIAL SVC
6/22/26 120565	202607 320-53800-46600	*	1,370.00
JUL 26 - JANITORIAL SVC
6/22/26 120565	202607 340-53800-46600	*	1,076.00
JUL 26 - JANITORIAL SVC
TOTAL CLEANING	3,778.00 002688
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	127,900.42 SABA -SABAL PALM--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/12/26	PAGE	7
*** CHECK DATES 06/01/2026 - 07/31/2026 ***	SABAL PALM CDD - GF
BANK Z SABAL PALM	AUTOPY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/30/26 00010	5/29/26 MAY	202605 320-53800-43000	*	780.68
MAY
5/29/26 MAY	202605 320-53800-43001	*	1,955.77 MAY
5/29/26 MAY	202605 330-53800-43000	*	1,255.86 MAY
5/29/26 MAY	202605 340-53800-43000	*	3,954.52 MAY
FLORIDA POWER & LIGHT	7,946.83 080032
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/26 00107	5/26/26 24656482 202606 320-53800-49000	*	65.93
JUN 26 - REFUSE SERVICE
5/26/26 24656832 202606 320-53800-49000	*	65.93

WASTE MANAGEMENT	131.86	080033	
- - - - - - - -	- - - - - - -	- -	- - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	- - - - -	- - -	
7/30/26 00010	7/01/26	JUNE	202606	320-53800-43000	*	861.08	
JUN	26	- ELECTRIC	
7/01/26	JUNE	202606 320-53800-43001	*	1,980.99	
JUN	26	- ELECTRIC	
7/01/26	JUNE	202606 330-53800-43000	*	1,118.30	
JUN	26	- ELECTRIC	
7/01/26	JUNE	202606 340-53800-43000	*	3,999.88	
JUN	26	- ELECTRIC	

JUN 26 - REFUSE SERVICE

FLORIDA POWER & LIGHT	7,960.25 080034
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/31/26 00107	6/30/26 24775442 202607 320-53800-49000	*	65.93
JUL 26 - REFUSE SERVICE
6/30/26 24944426 202607 340-53800-49100	*	65.93
JUL 26 - REFUSE SERVICE
WASTE MANAGEMENT	131.86 080035
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK Z	16,170.80
TOTAL FOR REGISTER	144,071.22

SABA -SABAL PALM--	PPOWERS

“

Sabal Palm
Community Development District

Unaudited Financial Reporting
July 31, 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 July 31, 2026

General
Fund

Debt Service
Fund

Capital Project
Fund

Totals
Governmental Funds

Assets:
Cash:
Operating Account	$	62,287	$	-	$	-	$	62,287	
Due from Other Assessments Receivable Due from General Fund	-
-
-	-
- 6,579	-
-
-	-
- 6,579	
Investments:
State Board of Administration (SBA)	
819,568	
-	
-	
819,568	
“
Series 2014 - North Project
Reserve	

-	

2,535	

-	

2,535	
Interest	-	2	-	2	
Revenue	-	6,498	-	6,498	
Sinking	-	2	-	2	
Series 2016 - Palm Cove Project
Reserve	
-	
143,568	
-	
143,568	
Interest	-	60	-	60	
Revenue	-	297,284	-	297,284	
Principal	-	79	-	79	
Construction	-	-	28,180	28,180	
Series 2017 - Manor Parc Project
Reserve	
-	- 163,957	
-	
163,957	
Revenue	-	452,824	-	452,824	
Interest	-	66	-	66	
Principal	-	44	-	44	
Sinking Construction	-
-	48
-	-
-	48
-	
Series 2024 - North Project
Interest	
-	
956		
956	
Revenue	-	172,152	-	172,152	
Sinking
Cost of Issuance	-
-	66
-	-
-	66
-	
Prepaid Expenses	-	-	-	-	
Total Assets	$	881,855	$	1,246,719	$	28,180	$	2,156,755	
Liabilities:
Accounts Payable	

$	40,193	$	-	

$	-	$	

40,193	
Due to Debt Service	6,579	-	-	6,579	
Total Liabilities	$	46,773	$	-	$	-	$	46,773	
Fund Balance:
Restricted for:
Debt Service - Series	

$	-	$	1,246,719	

$	-	$	

1,246,719	
Capital Project - Series		28,180	28,180	
Assigned for:
Capital Reserve Fund	
-	
-	
-	
-	
Capital Reserves	-	-	-	-	
Unassigned	835,083	-	-	835,083	
Total Fund Balances	$	835,083	$	1,246,719	$	28,180	$	2,109,982	
					
Total Liabilities & Fund Balance	$	881,855	$	1,246,719	$	28,180	$	2,156,755	

Adopted	Prorated Budget	Actual	
Budget	Thru 07/31/26	Thru 07/31/26	Variance	

Revenues:		
Special Assessments - Tax Roll	$	1,021,811		$	1,021,811	$	1,036,083	$	14,272	
Interest Income	10,000		8,333	30,367	22,033	
Total Revenues	$	1,031,811		$	1,030,144	$	1,066,690	$	36,546	

Expenditures:		
“				
General & Administrative						
Engineering	$	15,000		$	12,500	$	22,646	$	(10,146)	
Attorney	17,500		14,583	19,225	(4,642)	
Annual Audit	5,600		5,600	4,100	1,500	
Assessment Administration	4,508		4,508	5,920	(1,412)	
Dissemination Agent	3,180		2,650	2,650	-	
Trustee Fees	10,500		-	-	-	
Management Fees	46,941		39,118	39,118	-	
Information Technology	500		417	417	(0)	
Website Maintenance	1,145		954	954	(0)	
Telephone	50		41	-	41	
Postage & Delivery	500		417	543	(126)	
Insurance General Liability	8,000		8,000	8,082	(82)	
Printing & Binding	250		208	191	17	
Legal Advertising	1,000		833	1,136	(303)	
Other Current Charges	750		625	934	(309)	
Property Taxes	315		315	328	(14)	
Office Supplies	50		42	0	42	
Dues, Licenses & Subscriptions	175		175	175	-	
Contingency	400		-	-	-	
Total General & Administrative	$	116,363		$	90,985	$	106,418	$	(15,433)	

Field Operations & Maintenance						
Sabal North (Central Parc)
Field Management	
$	16,200		
$	13,500	
$	13,500	
$	-	
Security	9,240		7,700	7,495	205	
Camera Repairs	9,000		9,000	8,383	617	
Internet/Cable	2,400		2,000	1,978	22	
Electric/Street Lighting	36,300		30,250	25,327	4,923	
Landscape Lighting	10,000		8,333	-	8,333	
Water	5,000		4,167	2,032	2,135	
Pressure Washing	10,000		8,333	5,950	2,383	
Landscape Maintenance	85,919		71,599	68,937	2,663	
Tree Trimming	23,000		19,167	28,240	(9,073)	
Mulch	10,000		8,333	11,825	(3,492)	
Landscape Replacement - Flowers	2,500		2,083	-	2,083	
Drain Cleaning	3,173		2,644	-	2,644	
Landscape Contingency	-		-	8,695	(8,695)	
Lake and Canal Maint	11,100		9,250	8,800	450	
Irrigation Repairs	15,000		12,500	10,508	1,992	
Repairs & Maintenance	10,000		8,333	15,851	(7,518)	
Janitorial Services	13,900		11,583	12,081	(497)	
Pool Maintenance	8,700		7,250	15,333	(8,083)	
Pool Repairs	7,500		6,250	1,152	5,098	
Cabana Maintenance/Furniture	9,000		7,500	6,135	1,365	
Pest Control - Iguana Removal	2,500		2,083	-	2,083	
Operating Supplies	5,000		4,167	7,917	(3,750)	
Permits	4,000		3,333	2,450	883	
Property Insurance	7,000		7,000	6,266	734	
Contingency	10,000		-	-	-	
Reserves	16,374		13,645	-	13,645	
Subtotal Sabal North (Central Parc)	$	342,806		$	280,005	$	268,854	$	11,151	

Adopted	Prorated Budget	Actual	
Budget	Thru 07/31/26	Thru 07/31/26	Variance	

Sabal South (Manor Parc)
Field Management Services	
$	15,000	
$	12,500	
$	12,500	
$	-	
Security	16,000	13,333	11,750	1,583	
Camera Repairs	-	-	13,622	(13,622)	
Internet/Cable	2,500	2,083	1,979	105	
Lighting/Electrical	12,000	10,000	10,735	(735)	
Water	2,000	1,667	1,847	(181)	
Property Insurance	7,000	5,833	6,266	(433)	
Landscape Maintenance	137,790	114,825	96,050	18,775	
Landscape Contingency	-	-	9,400	(9,400)	
Mulch	8,000	6,667	1,170	5,497	
Tree Trimming	-	-	-	-	
Annual Flowers	2,000	1,667	1,840	(173)	
Pressure Washing	5,250	4,375	3,900	475	
Lake and Canal Maint	14,550	12,125	11,000	1,125	
Irrigation Repairs	15,000	12,500	5,436	7,064	
Janitorial Services	9,500	7,917	9,193	(1,276)	
Pool Maintenance	11,000	9,167	6,253	2,914	
Cabana Maintenance	5,370	4,475	6,110	(1,635)	
Permits/Contingency	3,500	2,917	13,515	(10,599)	
Refuse Service	800	667	-	667	
Drain Cleaning	3,000	2,500	-	2,500	
Drainage Repairs/Preventative	5,000	4,167	-	4,167	
Reserve	32,500	27,083	-	27,083	
Subtotal Sabal South (Manor Parc)	$	307,760	$	256,467	$	222,565	$	33,902	

Palm Cove (Hidden Trails)
Field Management Services	

$	14,000	

$	11,667	

$	11,667	

$	(0)	
Security	5,000	4,167	3,500	667	
Camera Repairs	-	-	4,836	(4,836)	
Internet/Cable	2,500	2,083	1,994	90	
Electric/Street Lighting	46,200	38,500	34,134	4,366	
Water	1,500	1,250	745	505	
Property Insurance	6,500	6,500	5,817	683	
Repairs & Maintenance	10,000	8,333	4,972	3,361	
Landscape Maintenance	88,860	74,050	74,250	(200)	
Landscape Enchancements	19,000	15,833	17,845	(2,012)	
Tree Trimming	8,000	6,667	-	6,667	
Mulch	6,000	5,000	5,460	(460)	
Pressure Washing	6,500	5,417	3,425	1,992	
Lake and Canal Maint	8,080	6,733	6,120	613	
Drain Cleaning	2,684	2,237	-	2,237	
Irrigation Repairs	3,000	2,500	4,954	(2,454)	
Janitorial Services	8,058	6,715	7,775	(1,060)	
Pool/Cabana Maintenance	10,000	8,333	20,875	(12,541)	
Permitting	4,000	3,333	325	3,008	
Contingency	5,000	4,167	3,880	287	
Reserves	10,000	8,333	-	8,333	
Subtotal Palm Cove (Hidden Trails)	$	264,882	$	221,818	$	212,574	$	9,245	
					
Total Operations & Maintenance	$	915,448	$	758,290	$	703,992	$	54,298	
					
Total Expenditures	$	1,031,811	$	849,275	$	810,411	$	38,865	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	180,869	$	256,279	$	75,410	
					
Net Change in Fund Balance	$	-	$	180,869	$	256,279	$	75,410	
					
Fund Balance - Beginning	$	-		$	578,803		
					
Fund Balance - Ending	$	-		$	835,083		

	Adopted		Prorated Budget	Actual		
	Budget		Thru 07/31/26	Thru 07/31/26	Variance	

Revenues:						
Special Assessments - Tax Roll	$	228,750		$	228,750	$	231,908	$	3,158	
Interest Income	-		-	7,205	7,205	
Total Revenues	$	228,750		$	228,750	$	239,112	$	10,362	

Expenditures:						
		“				
Series 2024
Interest Expense - 11/1	
$	70,313		
$	70,313	
$	69,250	
$	1,063	
Principal Expense - 05/1	90,000		90,000	90,000	-	
Interest Expense - 05/1	68,125		68,125	69,250	(1,125)	
Total Expenditures	$	228,438		$	228,438	$	228,500	$	(62)	
						
Excess (Deficiency) of Revenues over Expenditures	$	312		$	312	$	10,612	$	10,300	

Other Financing Sources/(Uses):						
Transfer In/(Out)	$	-		$	-	$	647	$	647	
Total Other Financing Sources/(Uses)	$	-		$	-	$	647	$	647	
						
Net Change in Fund Balance	$	312		$	312	$	11,260	$	10,948	
						
Fund Balance - Beginning	$	159,251			$	172,932		
						
Fund Balance - Ending	$	159,563			$	184,192		

Revenues:						
Special Assessments - Tax Roll	$	278,275		$	278,275	$	281,917	$	3,642	
Interest Income	-		-	13,350	13,350	
Total Revenues	$	278,275		$	278,275	$	295,267	$	16,992	

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		91,775	91,775	-	
Total Expenditures	$	275,913		$	275,913	$	275,913	$	-	
						
Excess (Deficiency) of Revenues over Expenditures	$	2,362		$	2,363	$	19,355	$	16,992	

Other Financing Sources/(Uses):						
Transfer In/(Out)	$	-		$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-		$	-	$	-	$	-	
						
Net Change in Fund Balance	$	2,362		$	2,363	$	19,355	$	16,992	
						
Fund Balance - Beginning	$	266,660			$	424,831		
						
Fund Balance - Ending	$	269,022			$	444,186		

Revenues:						
Special Assessments - Tax Roll	$	317,839		$	317,839	$	322,573	$	4,734	
Interest Income	-		-	18,393	18,393	
Total Revenues	$	317,839		$	317,839	$	340,966	$	23,127	

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		101,450	101,450	-	
Total Expenditures	$	315,238		$	315,238	$	315,238	$	-	
						
Excess (Deficiency) of Revenues over Expenditures	$	2,601		$	2,601	$	25,728	$	23,127	

Other Financing Sources/(Uses):						
Transfer In/(Out)	$	-		$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-		$	-	$	-	$	-	
						
Net Change in Fund Balance	$	2,601		$	2,601	$	25,728	$	23,127	
						
Fund Balance - Beginning	$	427,600			$	592,613		
						
Fund Balance - Ending	$	430,201			$	618,341		

Revenues		
Interest Income	$	-	$	-	$	841	$	841	
Total Revenues	$	-	$	-	$	841	$	841	

Expenditures:					
		“				
Improvements	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
						
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	841	$	841	

Other Financing Sources/(Uses)						
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
						
Net Change in Fund Balance	$	-		$	841		
						
Fund Balance - Beginning	$	-		$	27,339		
						
Fund Balance - Ending	$	-		$	28,180		

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		-	-	$	20	20	
Total Revenues	$	-	$	-	$	20	$	20	

Expenditures:					
		“				
Improvements	$	-	$	-	$	-	$	-	
Cost of Issuance		-		-	-	-	
Total Expenditures	$	-	$	-	$	-	$	-	
						
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	20	$	20	

Other Financing Sources/(Uses)						
Transfer In/(Out)	$	-	$	-	$	(647)	$	(647)	
Total Other Financing Sources (Uses)	$	-	$	-	$	(647)	$	(647)	
						
Net Change in Fund Balance	$	-		$	(628)		
						
Fund Balance - Beginning	$	-		$	628		
						
Fund Balance - Ending	$	-		$	-		

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

Revenues:														
Special Assessments - Tax Roll	$	-	$	31,440  $	954,522  $	10,270	$	4,412  $	4,484  $	14,642	$	4,900  $	3,121  $	8,294	$	-	$	-	$	1,036,083	
Interest Income	4,058	1,553	1,452	3,814	3,413	3,681	3,414	3,286	2,940	2,757	-	-	30,367	
Other Income	-	-	15	-	30	15	-	45	60	75	-	-	240	
Total Revenues	$	4,058  $	32,993  $	955,990  $	14,084	$	7,855  $	8,180  $	18,055	$	8,230  $	6,120  $	11,125	$	-	$	-	$	1,066,690	

Expenditures:						
General & Administrative	“					
Engineering	$	4,161  $	1,573  $	2,495  $	3,510	$	8,345  $	1,142  $	-	$	774  $	648  $	-	$	-	$	-	$	22,646	
Attorney	3,775	3,860	900	2,220	2,100	1,350	2,490	1,350	1,180	-	-	-	19,225	
Annual Audit	-	-	-	-	4,100	-	-	-	-	-	-	-	4,100	
Assessment Administration	4,508	1,412	-	-	-	-	-	-	-	-	-	-	5,920	
Dissemination Agent	265	265	265	265	265	265	265	265	265	265	-	-	2,650	
Trustee Fees	-	-	-	-	-	-	-	-	-	-	-	-	-	
Management Fees	3,912	3,912	3,912	3,912	3,912	3,912	3,912	3,912	3,912	3,912	-	-	39,118	
Information Technology	42	42	42	42	42	42	42	42	42	42	-	-	417	
Website Maintenance	95	95	95	95	95	95	95	95	95	95	-	-	954	
Telephone	-	-	-	-	-	-	-	-	-	-	-	-	-	
Postage & Delivery	10	10	111	84	61	46	51	60	99	13	-	-	543	
Insurance General Liability	8,082	-	-	-	-	-	-	-	-	-	-	-	8,082	
Printing & Binding	18	24	9	14	23	29	2	28	-	44	-	-	191	
Legal Advertising	158	-	-	524	-	-	-	-	256	198	-	-	1,136	
Other Current Charges	80	126	201	-	38	60	113	103	114	99	-	-	934	
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	$	6,628  $	6,611  $	4,668	$	-  $	-  $	106,418	

Operations & Maintenance						
Sabal North (Central Parc)
Field Management	

$	1,350  $	

1,350  $	1,350  $	1,350	

$	1,350  $	1,350  $	1,350	

$	1,350  $	1,350  $	1,350	

$	-	$	-	$	13,500	
Security	700	700	700	700	700	700	700	700	1,195	700	-	-	7,495	
Camera Repairs	1,300	-	-	-	-	7,083	-	-	-	-	-	8,383	
Internet/Cable	192	192	192	211	196	196	196	196	211	195	-	-	1,978	
Electric/Street Lighting	2,748	2,645	2,843	2,950	2,869	2,908	2,787	2,736	2,842	-	-	-	25,327	
Landscape Lighting	-	-	-	-	-	-	-	-	-	-	-	-	-	
Water	137	275	176	203	456	45	158	149	149	284	-	-	2,032	
Pressure Washing	400	-	-	-	5,550	-	-	-	-	-	-	-	5,950	
Landscape Maintenance	6,508	6,508	6,508	6,512	7,150	7,150	7,150	7,150	11,085	3,215	-	-	68,937	
Tree Trimming	-	2,900	-	-	-	-	-	1,000	1,440	22,900	-	-	28,240	
Mulch	-	-	-	-	-	-	-	-	7,890	3,935	-	-	11,825	
Landscape Replacement - Flowers	-	-	-	-	-	-	-	-	-	-	-	-	-	
Drain Cleaning	-	-	-	-	-	-	-	-	-	-	-	-	-	
Landscape Contingency	-	-	-	2,100	-	-	-	-	-	6,595	-	-	8,695	
Lake and Canal Maint	880	880	880	880	880	880	880	880	880	880	-	-	8,800	
Irrigation Repairs	1,086	-	1,981	-	-	2,387	466	1,094	3,494	-	-	-	10,508	
Janitorial Services	1,155	1,155	1,155	1,155	1,155	1,155	1,155	1,256	1,370	1,370	-	-	12,081	
Repairs & Maintenance	1,656	-	10,208	1,427	175	945	888	-	443	110	-	-	15,851	
Pool Maintenance	650	495	495	495	495	495	650	10,258	650	650	-	-	15,333	
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	381	146	1,494	-	-	7,917	
Permits	-	400	-	-	-	600	-	1,450	-	-	-	-	2,450	
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  $	19,098	$	27,251  $	31,796  $	42,327	$	-  $	-  $	268,854	

	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  $	1,250  $	1,250  $	1,250	$	-	$	-	$	12,500	
Security	1,175	1,175	1,175	1,175	1,175	1,175	1,175	1,175	1,175	1,175	-	-	11,750	
Camera Repairs	4,994	-	-	-	-	8,628	-	-		-	-	-	13,622	
Internet/Cable	210	195	210	195	195	195	195	195	195	195	-	-	1,979	
Lighting/Electrical	1,216	1,131	1,317	1,229	1,193	-	1,104	1,169	1,256	1,118	-	-	10,735	
Water	134	120	129	129	225	185	173	173	263	316	-	-	1,847	
Property Insurance	6,266	-	-	-	-	-	-	-	-	-	-	-	6,266	
Landscape Maintenance	9,605	9,605	9,605	9,605	9,605	9,605	9,605	9,605	9,605	9,605	-	-	96,050	
Landscape Contingency	-	-	2,375	-	4,375	200	200	-	-	2,250	-	-	9,400	
Mulch	-	-	-	-	1,170	-	-	-	-	-	-	-	1,170	
Annual Flowers	-	-	-	-	-	-	850	-	-	990	-	-	1,840	
Pressure Washing	-	-	-	-	3,900	-	-	-	-	-	-	-	3,900	
Lake and Canal Maint	1,100	1,100	1,100	1,100	1,100	1,100	1,100	1,100	1,100	1,100	-	-	11,000	
Irrigation Repairs	-	939	1,103	345	220	726	135	281	1,200	488	-	-	5,436	
Janitorial Services	771	771	771	771	771	-	1,542	1,133	1,332	1,332	-	-	9,193	
Pool Maintenance	650	495	495	495	495	495	650	650	650	1,178	-	-	6,253	
Cabana Maintenance	-	-	-	-	-	385	5,725	-	-	-	-	-	6,110	
Permits/Contingency	2,300	700	-	-	-	3,468	2,975	1,522	525	2,025	-	-	13,515	
Refuse Service	-	-	-	-	-	-	-	-	-	-	-	-	-	
Drainage Repairs/Preventative	-	-	-	-	-	-	-	-	-	-	-	-	-	
Reserve	-	-	-	-	-	-	-	-	-	-	-	-	-	
Subtotal Sabal South (Manor Parc)	$	29,671  $	17,480  $	19,529	$	16,294  $	25,674  $	27,412  $	26,679  $	18,253  $	18,550  $	23,023	$	-  $	-  $	222,565	

Palm Cove (Hidden Trails)												
Field Management Services	$	1,167  $	1,167  $	1,167	$	1,167  $	1,167  $	1,167  $	1,167  $	1,167  $	1,167  $	1,167	$	-	$	-	$	11,667	
Security	350	350	350	350	350	350	350	350	350	350	-	-	3,500	
Camera Repairs	1,950	-	-	-	-	2,886	-	-		-	-	-	4,836	
Internet/Cable	210	195	210	195	210	195	195	195	195	195	-	-	1,994	
Electric/Street Lighting	3,637	-	3,584	3,848	3,697	3,716	3,712	3,985	3,955	4,000	-	-	34,134	
Water	58	87	60	78	160	36	60	60	60	87	-	-	745	
Property Insurance	5,817	-	-	-	-	-	-	-	-	-	-	-	5,817	
Repairs & Maintenance	-	-	1,879	462	-	385	1,282	964	-	-	-	-	4,972	
Landscape Maintenance	7,405	7,405	7,405	7,405	7,405	7,405	7,405	7,605	7,405	7,405	-	-	74,250	
Landscape Enchancements	-	-	-	-	-	-	17,100	-	-	745	-	-	17,845	
Mulch	-	-	-	-	-	5,460	-	-	-	-	-	-	5,460	
Pressure Washing	-	-	900	-	2,525	-	-	-	-	-	-	-	3,425	
Lake and Canal Maint	612	612	612	612	612	612	612	612	612	612	-	-	6,120	
Drain Cleaning	-	-	-	-	-	-	-	-	-	-	-	-	-	
Irrigation Repairs	-	1,379	1,132	135	146	1,204	95	270	424	169	-	-	4,954	
Janitorial Services	671	671	671	671	671	-	1,342	927	1,076	1,076	-	-	7,775	
Pool/Cabana Maintenance	4,369	650	2,534	4,998	3,579	650	777	2,018	650	650	-	-	20,875	
Permitting	-	-	-	-	-	-	-	325	-	-	-	-	325	
Contingency	526	130	66	1,234	353	66	66	256	575	609	-	-	3,880	
Subtotal Palm Cove (Hidden Trails)	$	26,772  $	12,645  $	20,569	$	21,154  $	20,874  $	24,132  $	34,162  $	18,733  $	16,468  $	17,064	$	-  $	-  $	212,574	
												
Total Operations & Maintenance	$	82,355  $	48,361  $	65,236	$	57,657  $	66,836  $	76,644  $	79,938  $	64,238  $	66,814  $	82,413	$	-  $	-  $	703,992	
												
Total Expenditures	$	107,635  $	60,007  $	73,266	$	68,321  $	85,816  $	83,585  $	86,909  $	70,866  $	73,424  $	87,081	$	-  $	-  $	810,411	
												
Excess (Deficiency) of Revenues over Expenditures	$  (103,577) $	(27,014)  $	882,724	$	(54,238)  $	(77,962)  $	(75,405)  $	(68,853)  $	(62,635)  $	(67,304)  $	(75,956)	$	-  $	-  $	256,279	

Net Change in Fund Balance	$  (103,577) $	(27,014) $	882,724  $	(54,238) $	(77,962) $	(75,405) $	(68,853) $	(62,635) $	(67,304) $	(75,956) $	-  $	-  $	256,279

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	2,535		
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	143,568		
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	163,957		
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)	
Less: Principal Payment - 5/1/26	($90,000)	
Current Bonds Outstanding	$2,680,000	

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	
05/12/26	7,690.74	-	79.22	230.73	7,842.25	4,899.82	2,942.43	-	-	7,842.25	
06/12/26	5,975.22	-	61.54	179.26	6,092.94	3,120.63	-	2,972.31	-	6,092.94	
07/10/26	14,468.74	-	149.02	434.06	14,753.78	8,226.28	1,961.62	1,382.12	3,183.76	14,753.78	
07/24/26	-	-	-	119.39	119.39	67.43	19.63	20.53	11.79	119.39	
	$	1,964,548.82	$	75,646.83	$	18,930.10	$	2,509.53	$	1,872,481.42	$	1,036,083.28	$	231,907.85	$	322,572.80	$	281,917.49	$	1,872,481.42	

$

100.00%
(0.69)

Gross Percent Collected
Gross Balance Remaining to Collect