Heritage Landing
Community Development District
www.heritagelandingcdd.org

Approved Proposed Budget
for
Fiscal Year 2026/2027

Table of Contents

Page	
General Fund Budget for Fiscal Year 2026/2027	1	
Reserve Fund Budget for Fiscal Year 2026/2027	4	
Debt Service Fund Budget for Fiscal Year 2026/2027	5	
Assessments Charts for Fiscal Year 2026/2027	6	
General Fund Budget Account Category Descriptions	8	
Reserve Fund Budget Account Category Descriptions	15	
Debt Service Fund Budget Account Category Descriptions	16	

Proposed Budget
Heritage Landing Community Development District
General Fund Fiscal Year 2026/2027	
	
Chart of Accounts Classification	Actual YTD	Projected Annual	Annual Budget
through 03/31/26 Totals 2025/2026	for 2025/2026	Projected Budget variance for 2025/2026	
Budget for 2026/2027	Budget Increase (Decrease) vs 2025/2026		
1									
2	ASSESSMENT REVENUES								
3									
4	Special Assessments								
5	Tax Roll	$	1,378,768	$	1,403,732	$	1,403,732	$	-	$	1,438,837	$	35,105		
6									
7	Assessment Revenue Subtotal	$	1,378,768	$	1,403,732	$	1,403,732	$	-	$	1,438,837	$	35,105	
8									
9	OTHER REVENUES								
10									
11	Other Miscellaneous Revenues								
12	Activity Fees	$	12,197	$	25,000	$	32,000	$	(7,000)	$	25,000	$	(7,000)		
13	Insurance Proceeds & Misc Rev.	$	3,432	$	3,432	$	-	$	3,432	$	-	$	-		
14	Room Rental - Camp Heritage	$	6,155	$	12,310	$	9,000	$	3,310	$	14,000	$	5,000		
15	RV & Boat Storage Fees	$	33,450	$	33,450	$	35,000	$	(1,550)	$	34,000	$	(1,000)		
16	Special Event (Food Truck) Revenue	$	-	$	-	$	-	$	-	$	-	$	-		
17									
18	Other Revenue Subtotal	$	55,234	$	74,192	$	76,000	$	(1,808)	$	73,000	$	(3,000)	
19								
20	TOTAL REVENUES	$	1,434,002	$	1,477,924	$	1,479,732	$	(1,808)	$	1,511,837	$	32,105	
21									
22	EXPENDITURES - ADMINISTRATIVE								
23									
24	Legislative								
25	Supervisor Fees	$	6,600	$	12,600	$	13,000	$	400	$	13,000	$	-		
26	Financial & Administrative								
27	Accounting Services	$	10,500	$	21,000	$	21,000	$	-	$	21,000	$	-		
28	Administrative Services	$	2,700	$	5,400	$	5,400	$	-	$	5,400	$	-		
29	Arbitrage Rebate Calculation	$	-	$	500	$	500	$	-	$	500	$	-		
30	Assessment Roll	$	5,000	$	5,000	$	5,000	$	-	$	5,000	$	-		
31	Auditing Services	$	-	$	2,850	$	3,375	$	525	$	2,950	$	(425)	
32	Disclosure Report	$	500	$	1,000	$	1,000	$	-	$	1,000	$	-		
33	District Engineer	$	22,066	$	44,132	$	8,000	$	(36,132)	$	22,000	$	14,000		
34	District Management	$	19,100	$	38,200	$	38,200	$	-	$	38,200	$	-		
35	Dues, Licenses & Fees	$	175	$	175	$	175	$	-	$	175	$	-		
36	Financial & Revenue Collections	$	2,500	$	5,000	$	5,000	$	-	$	5,000	$	-		
37	Legal Advertising	$	588	$	1,500	$	1,500	$	-	$	1,500	$	-		
38	Miscellaneous Fees	$	569	$	1,138	$	500	$	(638)	$	500	$	-		
39	Public Officials Liability Insurance	$	6,022	$	6,022	$	5,800	$	(222)	$	6,624	$	824		
40	Trustees Fees	$	2,532	$	5,064	$	5,000	$	(64)	$	5,000	$	-		
41	Website Maintenance, Remediation & Compliance	$	1,575	$	3,300	$	3,700	$	400	$	3,500	$	(200)		
42	Legal Counsel								
43	District Counsel	$	9,425	$	18,850	$	15,000	$	(3,850)	$	18,000	$	3,000		
44									
45	Administrative Subtotal	$	89,852	$	171,731	$	132,150	$	(39,581)	$	149,349	$	17,199	
46									
47	EXPENDITURES - FIELD OPERATIONS								

	

Comments	

	

	

	

	
Projected includes fund from property damage	

	

	

	

Proposed to Include 12 Regular Meetings and 1 Workshop	

	

Based on Current Engagement	
	
FY 26/27 To Also Include Updated Stormwater Analysis Report (last completed 2022)	

	
	
Projected Includes St. Johns Co. Tax Collector Postage, Extended Meeting Time.	
Based on Budget Estimate Provided	

	
Budget line was reduced for current FY from $20,000	

	

Proposed Budget
Heritage Landing Community Development District
General Fund Fiscal Year 2026/2027	
	
Chart of Accounts Classification	Actual YTD	Projected Annual	Annual Budget
through 03/31/26 Totals 2025/2026	for 2025/2026	Projected Budget variance for 2025/2026	
Budget for 2026/2027	Budget Increase (Decrease) vs 2025/2026		
48									
49	Security Operations								
50	Security Services	$	-	$	600	$	5,574	$	4,974	$	2,000	$	(3,574)	
51	Electric Utility Services								
52	Utility - Street Lights	$	29,563	$	59,126	$	54,000	$	(5,126)	$	56,000	$	2,000		
53	Utility Services	$	27,123	$	54,246	$	61,000	$	6,754	$	56,000	$	(5,000)		
54	Garbage/Solid Waste Control Services								
55	Garbage - Recreation Facility	$	2,232	$	4,464	$	3,500	$	(964)	$	4,400	$	900		
56	Water-Sewer Combination Services								
57	Utility Services	$	6,548	$	13,096	$	13,000	$	(96)	$	13,000	$	-		
58	Stormwater Control								
59	Aquatic Maintenance	$	6,090	$	11,940	$	11,767	$	(173)	$	11,767	$	-		
60	Fountain Service Repairs & Maintenance	$	800	$	3,000	$	3,000	$	-	$	2,000	$	(1,000)	
61	Other Physical Environment								
62	General Liability & Property Insurance	$	47,332	$	47,332	$	50,000	$	2,668	$	48,000	$	(2,000)	
63	Holiday Lights	$	11,825	$	11,825	$	10,000	$	(1,825)	$	11,000	$	1,000		
64	Irrigation Repairs	$	13,644	$	27,288	$	40,000	$	12,712	$	35,000	$	(5,000)	
65	Landscape Maintenance & Irrigation Contract	$	132,402	$	264,804	$	264,804	$	-	$	272,750	$	7,946		
66	Landscape Replacement Plants, Shrubs, Trees	$	6,252	$	12,504	$	20,000	$	7,496	$	18,000	$	(2,000)	
67	Tree Removal	$	4,714	$	9,428	$	20,000	$	10,572	$	12,000	$	(8,000)	
68	Road & Street Facilities								
69	Parking Lot Repair & Maintenance	$	3,390	$	3,390	$	2,000	$	(1,390)	$	2,000	$	-		
70	Parks & Recreation								
71	Amenity Management Contract	$	223,838	$	565,377	$	565,377	$	-	$	575,511	$	10,134		
72	Athletic Field Maintenance & Repairs	$	2,432	$	3,500	$	3,500	$	-	$	3,500	$	-		
73	Facility A/C & Heating Maintenance & Repair	$	2,200	$	4,400	$	2,000	$	(2,400)	$	4,500	$	2,500		
74	Fitness Equipment Maintenance & Repairs	$	104	$	208	$	3,000	$	2,792	$	3,000	$	-		
75	Janitorial Services	$	5,100	$	10,200	$	10,000	$	(200)	$	10,000	$	-		
76	Lighting Replacement	$	-	$	1,500	$	1,500	$	-	$	-	$	(1,500)	
77	Maintenance & Repair	$	6,980	$	22,000	$	25,000	$	3,000	$	25,000	$	-		
78	Pest Control & Termite Bond	$	2,419	$	2,756	$	2,835	$	79	$	2,835	$	-		
79	Pool Chemicals	$	38,778	$	38,778	$	40,800	$	2,022	$	40,800	$	-		
80	Pool Permits	$	-	$	925	$	925	$	-	$	925	$	-		
81	RV & Boat Storage Maintenance	$	8,181	$	16,362	$	35,000	$	18,638	$	34,000	$	(1,000)		
82	Security & Fire Alarm Monitoring Service	$	875	$	2,990	$	5,000	$	2,010	$	5,000	$	-		
83	Slide (Pool) Maintenance	$	6,803	$	6,803	$	7,000	$	197	$	15,000	$	8,000		
84	Supplies & Equipment - Facility	$	5,683	$	11,366	$	14,000	$	2,634	$	13,000	$	(1,000)		
85	Telephone, Internet, Cable	$	2,178	$	4,356	$	4,500	$	144	$	4,500	$	-		
86	Tennis/Basketball Courts & Playground Maintenance & Repairs	$	4,275	$	6,000	$	6,000	$	-	$	6,000	$	-		
87	Special Events								
88	Special Events	$	7,079	$	25,000	$	25,000	$	-	$	25,000	$	-		
89	Contingency								
90	Capital Outlay	$	38,823	$	50,823	$	25,000	$	(25,823)		$	(25,000)	
91	Miscellaneous Contingency	$	89,492	$	120,000	$	12,500	$	(107,500)	$	50,000	$	37,500		
92									
93	Field Operations Subtotal	$	737,155	$	1,416,387	$	1,347,582	$	(68,805)	$	1,362,488	$	14,906		

	

Comments	

Off Duty Deputies?	

	

	

	
Also Includes Quarterly Service	
	
Budget Estimate	
	
YTD Actual FY 24/25 $33,500	
Based on Current Agreement	
Projections Include Silver Glen Turf and Crepe Myrtle Work	
Pojections Only Include Removals Approved in Oct. & April	
	
Includes Signage	
	
Based on Proposed Estimate Provided	
Includes Athlectic Field Grading	

	
Remove for FY 26/27 & Include in Maintenance & Repair	
Projections Include Hot Water Heater, Gate Replacement	
	
Paid FY 25/26 in advance to obtain 5% discount	

Includes Fire Inspection Agreement and Monitoring	
Includes SlideRenu Services Agreement	

Projections Include Playground Mulch	

	
Remove Line for FY 2026/27	
Projections Include Pool Heaters, Slide Repairs, Pavers at Bus Stops, Pool Entry Repairs, Painting, Legacy Repairs (portion to be billed to HOA) Slide Pump Motor	

Proposed Budget
Heritage Landing Community Development District
General Fund Fiscal Year 2026/2027		

Comments	
	
Chart of Accounts Classification	Actual YTD	Projected Annual	Annual Budget
through 03/31/26 Totals 2025/2026	for 2025/2026	Projected Budget Budget for variance for	2026/2027 2025/2026	Budget Increase (Decrease) vs 2025/2026			
94										
95	TOTAL EXPENDITURES	$	827,007	$	1,588,118	$	1,479,732	$	(108,386)	$	1,511,837	$	32,105			
96										
97	EXCESS OF REVENUES OVER EXPENDITURES	$	606,995	$	(110,194)	$	-	$	(110,194)	$	-	$	-			
98										

Proposed Budget
Heritage Landing Community Development District
Reserve Fund Fiscal Year 2026/2027	
	
Chart of Accounts Classification	Actual YTD	Projected Annual	Annual Budget for Projected Budget through 03/31/26	 Totals 2025/2026		2025/2026	variance for
2025/2026	Budget for 2026/2027	Budget Increase (Decrease) vs 2025/2026		
1									
2	ASSESSMENT REVENUES								
3									
4	Special Assessments								
5	Tax Roll	$	115,000	$	115,000	$	115,000	$	-	$	247,574	$	132,574		
6									
7	Assessment Revenue Subtotal	$	115,000	$	115,000	$	115,000	$	-	$	247,574	$	132,574	
6									
7	OTHER REVENUES								
8									
9	Balance Forward from Prior Year	$	-	$	-	$	-	$	-	$	-	$	-		
10									
11	Other Revenue Subtotal	$	-	$	-	$	-	$	-	$	-	$	-	
12								
13	TOTAL REVENUES	$	115,000	$	115,000	$	115,000	$	-	$	247,574	$	132,574	
14									
15	EXPENDITURES								
16									
17	Parks & Recreation								
18	Amenity/Pool Reserve	$	-	$	-	$	15,000	$	15,000	$	137,574	$	122,574		
19	Contingency								
20	Capital Reserves	$	-	$	-	$	90,000	$	90,000	$	100,000	$	10,000		
21	Capital Youth Amenity Project	$	-	$	-	$	10,000	$	10,000	$	10,000	$	-		
22									
23	TOTAL EXPENDITURES	$	-	$	-	$	115,000	$	115,000	$	247,574	$	132,574	
24								
25	EXCESS OF REVENUES OVER EXPENDITUR	$	115,000	$	115,000	$	-	$	115,000	$	-	$	-	
26								

	

Comments	

	

	

	

	

	

	

	

	

	

5
Heritage Landing Community Development District Debt Service
Fiscal Year 2026/2027	

Chart of Accounts Classification	Series 2015	
Budget for 2026/2027	
			
REVENUES			
Special Assessments			
Net Special Assessments (1)	$1,011,956.22	$1,011,956.22	
			
TOTAL REVENUES	$1,011,956.22	$1,011,956.22	

EXPENDITURES			
Administrative			
Debt Service Obligation	$1,011,956.22	$1,011,956.22	
Administrative Subtotal	$1,011,956.22	$1,011,956.22	
			
TOTAL EXPENDITURES	$1,011,956.22	$1,011,956.22	
			
EXCESS OF REVENUES OVER EXPENDITURES	$0.00	$0.00	

St. Johns County Collection Costs (2%) and Early Payment Discounts (4%):	6.0%	
GROSS ASSESSMENTS	$1,075,633.74	

Notes:
Tax Roll County Collection Costs and Early Payment Discount is is 6.0% of Tax Roll. Budgeted net of tax roll assessments. See Assessment Table.
(1) Maximum Annual Debt Service less Prepaid Assessments received.	

Per Unit Annual Assessment Comparison
2025/2026	2026/2027	

$979.63	$979.63
$1,400.06	$1,554.64	
$2,379.69	$2,534.27	

Proposed Increase / Decrease
$	%	

$0.00	0.00%
$154.58	11.04%	
$154.58	6.50%	

					

						

				

6
HERITAGE LANDING COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2026/2027 O&M & DEBT SERVICE ASSESSMENT SCHEDULE	

2026/2027 O&M Budget:	$1,686,411.00	2025/2026 O&M Budget:	$1,518,729.09
Collection Costs:	2%	$35,881.09	2026/2027 O&M Budget:	$1,686,411.00
Early Payment Discounts:	4%	$71,762.17

2026/2027 Total:	$1,794,054.26	Total Difference:	$167,681.91	

Lot Size	Assessment Breakdown

Single Family	Series 2015 Debt Service Operations/Maintenance

Total	

7
HERITAGE LANDING COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2026/2027 O&M & DEBT SERVICE ASSESSMENT SCHEDULE	

TOTAL O&M BUDGET	$1,686,411.00
COLLECTION COSTS @	2.0%	$35,881.09
EARLY PAYMENT DISCOUNT @	4.0%	$71,762.17
TOTAL O&M ASSESSMENT	$1,794,054.26	
	UNITS ASSESSED		ALLOCATION OF O&M ASSESSMENT		PER LOT ANNUAL ASSESSMENT		
	
SERIES 2015
LOT SIZE	O&M	DEBT SERVICE (1)		
TOTAL	% TOTAL		TOTAL EAU FACTOR	EAU's		EAU's	O&M BUDGET		
SERIES 2015
O&M	DEBT SERVICE (2)	TOTAL (3)		
	Single Family	1154	1098
Total Community	1154	1098		
1.00	1154.00	100.00%	$1,794,054.26

1154.00	100.00%	$1,794,054.26		
$1,554.64	$979.63	$2,534.27		

LESS: St. Johns County Collection Costs (2%) and Early Payment Discounts (4%):	($107,643.26)

Net Revenue to be Collected	$1,686,411.00	
(1) Reflects the total number of lots with Series 2015 debt outstanding.

(2) Annual debt service assessment per lot adopted in connection with the Series 2015 bond issue. Annual assessment includes principal, interest, St.John's County collection costs and early payment discounts.

(3) Annual assessment that will appear on November 2026 St. John's County property tax bill. Amount shown includes all applicable collection costs and early payment discount (up to 4% if paid early).	

GENERAL FUND BUDGET ACCOUNT CATEGORY DESCRIPTION
The General Fund Budget Account Category Descriptions are subject to change at any time depending on its application to the District. Please note, not all General Fund Budget Account Category Descriptions are applicable to the District indicated above. Uses of the descriptions contained herein are intended for general reference.

REVENUES:

Interest Earnings: The District may earn interest on its monies in the various operating accounts.

Tax Roll: The District levies Non-Ad Valorem Special Assessments on all of the assessable property within the District to pay for operating expenditures incurred during the Fiscal Year. The assessments may be collected in two ways. The first is by placing them on the County’s Tax Roll, to be collected with the County’s Annual Property Tax Billing. This method is only available to land properly platted within the time limits prescribed by the County. The second way is by Off Roll collection.

Off Roll: For lands not on the tax roll and that is by way of a direct bill from the District to the appropriate property owner.
Developer Contributions: The District may enter into a funding agreement and receive certain prescribed dollars from the Developer to off-set expenditures of the District.
Event Rental: The District may receive monies for event rentals for such things as weddings, birthday parties, etc.
Miscellaneous Revenues: The District may receive monies for the sale or provision of electronic access cards, entry decals etc.

Facilities Rentals: The District may receive monies for the rental of certain facilities by outside sources, for such items as office space, snack bar/restaurants etc.

EXPENDITURES – ADMINISTRATIVE:

Supervisor Fees: The District may compensate its supervisors within the appropriate statutory limits of $200.00 maximum per meeting within an annual cap of $4,800.00 per supervisor.

Administrative Services: The District will incur expenditures for the day to today operation of District matters. These services include support for the District Management function, recording and preparation of meeting minutes, records retention and maintenance in accordance with Chapter 119, Florida Statutes, and the District’s adopted Rules of Procedure, preparation and delivery of agenda, overnight deliveries, facsimiles and phone calls.

District Management: The District as required by statute, will contract with a firm to provide for management and administration of the District’s day to day needs. These services include the conducting of board meetings, workshops, overall administration of District functions, all required state and local filings, preparation of annual budget, purchasing, risk management, preparing various resolutions and all other secretarial duties requested by the District throughout the year is also reflected in this amount.

District Engineer: The District’s engineer provides general engineering services to the District. Among these services are attendance at and preparation for monthly board meetings, review of construction invoices and all other engineering services requested by the district throughout the year.

Disclosure Report:  The District is required to file quarterly and/or annual disclosure reports, as required in the District’s Continuing Disclosure Agreement(s), with the specified repositories.  This is contracted out to a third party in compliance with the Trust Indenture.

Trustee’s Fees: The District will incur annual trustee’s fees upon the issuance of bonds for the oversight of the various accounts relating to the bond issues.

Assessment Roll: The District will contract with a firm to maintain the assessment roll and annually levy a Non-Ad Valorem assessment for operating and debt service expenses.

Financial Consulting & Revenue Collections: Services include investment administration of the District's bank and trust accounts, if applicable, ongoing banking analyses, and related consulting services to support prudent cash management in compliance with applicable statutory requirements. However, the firm does not serve as a Municipal Advisor and does not provide investment advice. The firm also provides comprehensive billing, collection, and reporting of District assessments to fund debt service and operations, including direct billings, funding requests and owner inquiries. This line item also includes the fees incurred for a Collection Agent to collect the funds for the principal and interest payment for any bond-related collection needs.  These funds are collected as prescribed in the Trust Indentures. The Collection Agent also provides for the release of liens on property after the full collection of bond debt levied on particular properties.

Accounting Services:  Services include the preparation and delivery of the District’s financial statements in accordance with Governmental Accounting Standards, accounts payable and accounts receivable functions, asset tracking, capital program administration and requisition processing, filing of annual reports required by the State of Florida and monitoring of trust account activity.

Auditing Services: The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting firm, once it reaches certain revenue and expenditure levels, or has issued bonds and incurred debt.

Arbitrage Rebate Calculation: The District is required to calculate the interest earned from bond proceeds each year pursuant to the Internal Revenue Code of 1986. The Rebate Analyst is required to verify that the District has not received earnings higher than the yield of the bonds.

Travel: Each Board Supervisor and the District Staff are entitled to reimbursement for travel expenses per Florida Statutes 190.006(8).

Public Officials Liability Insurance: The District will incur expenditures for public officials’ liability insurance for the Board and Staff.

Legal Advertising: The District will incur expenditures related to legal advertising. The items for which the District will advertise include, but are not limited to meeting schedules, special meeting notices, and public hearings, bidding etc. for the District based on statutory guidelines

Bank Fees: The District will incur bank service charges during the year.

Dues, Licenses & Fees: The District is required to pay an annual fee to the Department of Economic Opportunity, along with other items which may require licenses or permits, etc.

Miscellaneous Fees: The District could incur miscellaneous fees throughout the year, which may not fit into any standard categories.

Website Hosting, Maintenance and Email: The District may incur fees as they relate to the development and ongoing maintenance of its own website along with possible email services if requested.

District Counsel: The District’s legal counsel provides general legal services to the District. Among these services are attendance at and preparation for monthly board meetings, review of operating and maintenance contracts and all other legal services requested by the district throughout the year.

EXPENDITURES - FIELD OPERATIONS:

Deputy Services: The District may wish to contract with the local police agency to provide security for the District.

Security Services and Patrols:	The District may wish to contract with a private company to provide security for the District.

Electric Utility Services: The District will incur electric utility expenditures for general purposes such as irrigation timers, lift station pumps, fountains, etc.

Streetlights: The District may have expenditures relating to streetlights throughout the community. These may be restricted to main arterial roads or in some cases to all streetlights within the District’s boundaries.

Utility - Recreation Facility: The District may budget separately for its recreation and or amenity electric separately.

Gas Utility Services: The District may incur gas utility expenditures related to district operations at its facilities such as pool heat etc.

Garbage - Recreation Facility:	The District will incur expenditures related to the removal of garbage and solid waste.

Solid Waste Assessment Fee: The District may have an assessment levied by another local government for solid waste, etc.

Water-Sewer Utility Services: The District will incur water/sewer utility expenditures related to district operations.

Utility - Reclaimed: The District may incur expenses related to the use of reclaimed water for irrigation.

Aquatic Maintenance: Expenses related to the care and maintenance of the lakes and ponds for the control of nuisance plant and algae species.
Fountain Service Repairs & Maintenance:	The District may incur expenses related to maintaining the fountains within throughout the Parks & Recreational areas
Lake/Pond Bank Maintenance: The District may incur expenditures to maintain lake banks, etc. for the ponds and lakes within the District’s boundaries, along with planting of beneficial aquatic plants, stocking of fish, mowing and landscaping of the banks as the District determines necessary.

Wetland Monitoring & Maintenance: The District may be required to provide for certain types of monitoring and maintenance activities for various wetlands and waterways by other governmental entities.

Mitigation Area Monitoring & Maintenance: The District may be required to provide for certain types of monitoring and maintenance activities for various mitigation areas by other governmental entities.

Aquatic Plant Replacement: The expenses related to replacing beneficial aquatic plants, which may or may not have been required by other governmental entities.

General Liability Insurance: The District will incur fees to insure items owned by the District for its general liability needs

Property Insurance:	The District will incur fees to insure items owned by the District for its property needs

Entry and Walls Maintenance:	The District will incur expenditures to maintain the entry monuments and the fencing.

Landscape Maintenance:	The District will incur expenditures to maintain the rights-of-way, median strips, recreational facilities including pond banks, entryways, and similar planting areas within the District. These services include but are not limited to monthly landscape maintenance, fertilizer, pesticides, annuals, mulch, and irrigation repairs.

Irrigation Maintenance: The District will incur expenditures related to the maintenance of the irrigation systems.

Irrigation Repairs: The District will incur expenditures related to repairs of the irrigation systems.
Landscape Replacement: Expenditures related to replacement of turf, trees, shrubs etc.

Field Services: The District may contract for field management services to provide landscape maintenance oversight.

Miscellaneous Fees: The District may incur miscellaneous expenses that do not readily fit into defined categories in field operations.

Gate Phone: The District will incur telephone expenses if the District has gates that are to be opened and closed.

Street/Parking Lot Sweeping: The District may incur expenses related to street sweeping for roadways it owns or are owned by another governmental entity, for which it elects to maintain.
Gate Facility Maintenance: Expenses related to the ongoing repairs and maintenance of gates owned by the District if any.
Sidewalk Repair & Maintenance: Expenses related to sidewalks located in the right of way of streets the District may own if any.

Roadway Repair & Maintenance: Expenses related to the repair and maintenance of roadways owned by the District if any.

Employees - Salaries: The District may incur expenses for employees/staff members needed for the recreational facilities such as Clubhouse Staff.

Employees - P/R Taxes: This is the employer’s portion of employment taxes such as FICA etc.

Employee - Workers’ Comp: Fees related to obtaining workers compensation insurance.

Management Contract: The District may contract with a firm to provide for the oversight of its recreation facilities.

Maintenance & Repair: The District may incur expenses to maintain its recreation facilities.

Facility Supplies: The District may have facilities that required various supplies to operate.

Gate Maintenance & Repairs: Any ongoing gate repairs and maintenance would be included in this line item.

Telephone, Fax, Internet: The District may incur telephone, fax and internet expenses related to the recreational facilities.

Office Supplies: The District may have an office in its facilities which require various office related supplies.

Clubhouse - Facility Janitorial Service: Expenses related to the cleaning of the facility and related supplies.

Pool Service Contract: Expenses related to the maintenance of swimming pools and other water features.

Pool Repairs: Expenses related to the repair of swimming pools and other water features.
Security System Monitoring & Maintenance: The District may wish to install a security system for the clubhouse
Clubhouse Miscellaneous Expense: Expenses which may not fit into a defined category in this section of the budget
Athletic/Park Court/Field Repairs: Expense related to any facilities such as tennis, basketball etc.

Trail/Bike Path Maintenance: Expenses related to various types of trail or pathway systems the District may own, from hard surface to natural surfaces.

Special Events: Expenses related to functions such as holiday events for the public enjoyment

Miscellaneous Fees:	Monies collected and allocated for fees that the District could incur throughout the year, which may not fit into any standard categories.

Miscellaneous Contingency: Monies collected and allocated for expenses that the District could incur throughout the year, which may not fit into any standard categories.

Capital Outlay:	Monies collected and allocated for various projects as they relate to public improvements.

RESERVE FUND BUDGET ACCOUNT CATEGORY DESCRIPTION
The Reserve Fund Budget Account Category Descriptions are subject to change at any time depending on its application to the District. Please note, not all Reserve Fund Budget Account Category Descriptions are applicable to the District indicated above. Uses of the descriptions contained herein are intended for general reference.

REVENUES:

Tax Roll: The District levies Non-Ad Valorem Special Assessments on all of the assessable property within the District to pay for operating expenditures incurred during the Fiscal Year. The assessments may be collected in two ways. The first is by placing them on the County’s Tax Roll, to be collected with the County’s Annual Property Tax Billing. This method is only available to land properly platted within the time limits prescribed by the County. The second way is by Off Roll collection.

Off Roll: For lands not on the tax roll and that is by way of a direct bill from the District to the appropriate property owner.

Developer Contributions: The District may enter into a funding agreement and receive certain prescribed dollars from the Developer to off-set expenditures of the District.

Miscellaneous Revenues: The District may receive monies for the sale or provision of electronic access cards, entry decals etc.

EXPENDITURES:

Capital Reserve: Monies collected and allocated for the future repair and replacement of various capital improvements such as club facilities, swimming pools, athletic courts, roads, etc.

Capital Outlay:	Monies collected and allocated for various projects as they relate to public improvements.

DEBT SERVICE FUND BUDGET ACCOUNT CATEGORY DESCRIPTION
The Debt Service Fund Budget Account Category Descriptions are subject to change at any time depending on its application to the District. Please note, not all Debt Service Fund Budget Account Category Descriptions are applicable to the District indicated above. Uses of the descriptions contained herein are intended for general reference.

REVENUES:

Special Assessments: The District may levy special assessments to repay the debt incurred by the sale of bonds to raise working capital for certain public improvements. The assessments may be collected in the same fashion as described in the Operations and Maintenance Assessments.

EXPENDITURES – ADMINISTRATIVE:

Bank Fees: The District may incur bank service charges during the year.

Debt Service Obligation: This would be a combination of the principal and interest payment to satisfy the annual repayment of the bond issue debt.