Cypress Park Estates Community Development District
Meeting Agenda July 23, 2024

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Cypress Park Estates
Community Development District

219 East Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
July 16, 2024
Board of Supervisors Meeting
Cypress Park Estates Community Development District

Dear Board Members:
A meeting of the Board of Supervisors of the Cypress Park Estates Community Development District will be held Tuesday, July 23, 2024 at 10:30 AM at the Lake Alfred Public Library, 245
N. Seminole Ave., Lake Alfred, FL 33850.
Zoom Link: https://us06web.zoom.us/j/82131226228
Call-In Information: 1-646-876-9923
Meeting ID: 821 3122 6228

Following is the advance agenda for the meeting:
Board of Supervisors Meeting
Roll Call
Public Comment Period (1Speakers may submit questions and comments to the District Manager prior to the beginning of the meeting via email at jburns@gmscfl.com)
Approval of Minutes of the April 25, 2024 Board of Supervisors Meeting
Public Hearings
Public Hearing on the Adoption of the Fiscal Year 2024/2025 Budget
Consideration of Resolution 2024-04 Adopting the District’s Fiscal Year 2024/2025 Budget and Appropriating Funds
Public Hearing on the Imposition of Operations and Maintenance Special Assessments
Consideration of Resolution 2024-05 Imposing Special Assessments and Certifying an Assessment Roll
Consideration of Resolution 2024-06 Designation of a Regular Monthly Meeting Date, Time, and Location for Fiscal Year 2024/2025
Consideration of the Adoption of Goals and Objectives for the District
Presentation of Fiscal Year 2023 Audit Report
Ratification of Special Warranty Deeds for Phase 2 and Phase 3 Conveyance
Staff Reports
Attorney
Engineer
Field Manager’s Report
District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
Other Business
Supervisors Requests and Audience Comments
Adjournment

1 Comments will be limited to three (3) minutes

MINUTES

MINUTES OF MEETING CYPRESS PARK ESTATES
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Cypress Park Estates Community Development District was held Thursday, April 25, 2024 at 10:30 a.m. at the Lake Alfred Public Library, 245 N. Seminole Ave., Lake Alfred, Florida.

Present and constituting a quorum:

McKinzie Terrill	Vice Chairman
Steve Rosser	Assistant Secretary
Hyzens Marc	Assistant Secretary
Allan Keen	Assistant Secretary Also present were:
Jill Burns	District Manager, GMS
Savannah Hancock	District Counsel, Kilinski Van Wyk
Grace Kobitter	District Counsel, Kilinski Van Wyk
Marshall Tindall	GMS
Rodney Gadd	Gadd Engineering

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the meeting to order and called the roll. Four Supervisors were present in person constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Burns asked for any public comments on any of the agenda items. Hearing no comments, the next item followed.

THIRD ORDER OF BUSNESS	Approval of the Minutes of the January
23, 2024 Board of Supervisors Meeting
Ms. Burns asked for any questions, comments, or corrections to the January 23, 2024 Board of Supervisors meeting minutes. The Board had no changes to the minutes.

On MOTION by Mr. Marc, seconded by Mr. Terrill, with all in favor, the Minutes of the January 23, 2024 Board of Supervisors Meeting, were approved.

FOURTH ORDER OF BUSINESS	Consideration	of	Resolution	2024-02
Approving the Proposed Fiscal Year 2024/2025 Budget (Suggested Date: July 23, 2024), Declaring Special Assessments, and Setting the Public Hearings on the Adoption of the Fiscal Year 2024/2025 Budge and the Imposition of Operations and Maintenance Assessments
Ms. Burns stated this resolution kicks off their budget process. They are required to send a copy of the budget to the city or county at least 60 days prior to the public hearing date. This resolution will set their cap amount if there is a proposed increase. They need to send mailed notice to property owners to notify them of the public hearing date that is included in the resolution, which is July 23. Then, residents would have an opportunity to come to that public hearing and comment on the budget and the proposed increase. She noted that they can change the line items in the budget, they just can’t go above the amount in the budget that was noticed without sending another notice. She explained that this budget does contemplate an increase beyond the previously noticed amount. She noted the current assessment amount for Fiscal Year 2024 is $914 and the proposed amount for 2025 is $1,166, so it’s a $252 annual increase for each of the lots. She reviewed the budget increases. After discussion, the Board agreed to adopt Resolution 2024-02.
A resident commented a concern regarding the water because there was a lot of water running into the grass. She understands the proposed budget, but she didn’t feel like they should be penalized for the issue that should have been kept up with. She was pretty sure a lot of the owners sent emails regarding that issue. Ms. Burns explained that landscape company does monthly irrigation checks. She stated if anyone see areas of concern, they should email Mr. Tindall or herself and let them know. After discussion, Ms. Burns stated they would look into it and get some information. The resident also had a question about the security guard. Ms. Burns explained that item is on the agenda next, and she would go over what the current scope is and what the new proposal is.

On MOTION by Mr. Terrill, seconded by Mr. Marc, with all in favor, Resolution 2024-02 Approving the Proposed Fiscal Year 2024/2025 Budget (Suggested Date: July 23, 2024), Declaring Special Assessments, and Setting the Public Hearings on the Adoption of the Fiscal Year 2024/2025 Budge and the Imposition of Operations and Maintenance Assessments, was approved.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2024-03
Designating a Date, Time, and Location for a Landowners’ Meeting and Election (November 19, 2024)
Ms. Burns stated they are required to hold a Landowners’ election for Board seats every two years in November. She notice that their regular November meeting, if the schedule stays the same, is actually two days before Thanksgiving and she assumed there would be a quorum issue. She proposed to change the date of the November meeting up one week to the Tuesday before on November 19, 2024 at 10:30 a.m. The Board agreed.
Ms. Burns stated they had three Board seats that will be up for election in November of 2024. She noted the only requirements to fill those seats is they have to be 18 years of age, a resident of the State of Florida, and a United States citizen.

On MOTION by Mr. Keen, seconded by Mr. Terrill, with all in favor, Resolution 2024-03 Designating a Date, Time, and Location for a Landowners’ Meeting and Election (November 19, 2024), was approved as amended.

SIXTH ORDER OF BUSINESS	Consideration of Proposal for Security
Services
Ms. Burns provided a brief overview of the current scope. She noted that certain security procedures and contracts are exempt from a records request. She stated that the current contract that is in place is for 16 hours per week that is staffed with a guard. It is two 8-hour shifts. It is peak hours. The current contract does have where they do check-ins three days a week with a roving patrol officer and those days vary. The total of that contract is roughly $30,000. She explained that what was in the agenda today is for essentially the same price but is about $1,000 more. They will install a camera system that is monitored overnight hours. The camera system has a call-down capability and is motion activated. They will pick up 12 hours of coverage, 8:00 p.m.

to 8:00 a.m. She explained that this was a hybrid option of security. She discussed available options. She noted that some of the costs for the remote monitoring is the purchase of the cameras financed over five years. In the event that they want to cancel this, they have to purchase those cameras out of the contract if they want to keep them. They do the installation. The price is $31,576 annually for the guard, the remote monitoring, and the cameras.
A resident comment concern of the guard sitting at a table. She suggested that they have a designated area for the guards to sit. Ms. Burns responded that they would ask the guards to move their chair away from the table. The resident commented that the rules were not being followed with the security guard being there. She provided an example of someone grilling with music on and the security guard was there, and nothing was done about it. Ms. Burns asked the resident to email her and let them know when she sees that happening. The resident commented that in her opinion the security company was not doing a very good job. Ms. Burns explained that it was the same company, but a completely different staff.

On MOTION by Mr. Terrill, seconded by Mr. Keen, with all in favor, the Amendment to the Security Contract, was approved.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Kobitter reminded the Supervisors beginning in 2024 four hours of ethics training is required. She also provided an update that the conveyance documents for Phases 2 and 3 have been executed and those deeds have been recorded. They will have that package on the next agenda for ratification.

Engineer
Mr. Gadd had nothing to add at this time.

Field Manager’s Report
Mr. Tindall presented the field manager’s report. He stated they amenity overall looks fine. The pool looks good. There was reported vandalism at the playground. Some loose coping was identified along the corner by the zero entry and the section was pulled, cleaned, and remounted. He explained that the landscaping overall for Phases 1 and 2 looks goods. He explained that Phase

3 mowing was deferred some to allow the sod a better chance to establish. Cleanup and regular mowing has been arranged. They are monitoring areas with landscaper. The turf and plants are more prone to stress in unirrigated zones. He noted that Bahia is expected to bounce. After the landscape review, Mr. Tindall discussed the general maintenance. His general maintenance review included removal of litter that was dumped on the street in Phase 2, repair of some areas of the dog park fence, straightened some leaning stop signs, installed filter fabric on uncovered grate in Phase 2 swale Tract Q, added concrete and minor riprap to Phase 2 Tract R mitered end, and resecured loose soccer nets. He concluded his report with reviewing parking signs and drains. He explained that the materials arrived, and the approved signs were being installed. He also noted they were reviewing mitered ends and drains for cleaning before storm season.

District Manager’s Report
Approval of Check Register
Ms. Burns presented the check register. She asked for any questions on those invoices.

On MOTION by Mr. Terrill, seconded by Mr. Keen, with all in favor, the Check Register, was approved.

Balance Sheet and Income Statement
Ms. Burns noted that the financial statements were included in the agenda package for review and there was no action required.

Presentation of Number of Registered Voters – 344
Ms. Burns noted there was 344 registered voters.

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

NINTH ORDER OF BUSINESS	Supervisors	Requests	and	Audience
Comments
Resident Ray comment concerns with security. He asked if there was a proposal for security of the kid’s park. Ms. Burns responded that there was not, and it was a little harder because it was not a fenced in area. She also explained that their biggest hurdle is going to be that there is

no power to that area and there would be an upfront cost in order to be able to install those. The resident understood. He also asked if it was too farfetched to think the idea as to where the amenities can be extended security wise where they are given some form of identification besides the cards so security can check their I.D. to prove that they are a resident of this community and that they are allowed the certain number of guests. Ms. Burns responded that if they have concerns, they send it to their amenity staff to verify. If a resident is over the guest limit, they send a violation letter. She, again, recommended that if there are concerns by residents, they should email the amenity access team or herself and they will look into those concerns. She added that if they had a date and time, that would be very helpful.
Resident Claire commented on some concerning activity at the playground after hours. She suggested that lights might prevent some of the concerning activity taking place. She asked if it would be a possibility to have the playground as a lighted amenity. She asked if there was an ability to have that locked and keyed. She asked if there was some kind of information that they can post on the Facebook group from the CDD to have what steps they should be taking, then she would be happy to post that as the moderator of that group. Ms. Burns responded that there was an ability to have that locked and keyed, but that was not something that was planned or budgeted for and there is a cost associated with that. She also addressed the question on the lighting of the playground stating lighting areas tends to invite more people thinking they are open. In saying that, she stated if residents want to look at putting solar lights in the playground area, they can do that. The resident understood. The resident commented that a camera could help.
A resident commented that she saw the proposals and asked how much more they would be paying. Ms. Burns responded that was in the budget discussion that the proposed increase amount was $252 annually per lot. The parking policies were discussed.

TENTH ORDER OF BUSINESS	Adjournment
Ms. Burns asked for a motion to adjourn.

On MOTION by Mr. Terrill, seconded by Mr. Rosser, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

Section A

Section 1

RESOLUTION 2024-04

THE ANNUAL APPROPRIATION RESOLUTION OF THE CYPRESS PARK ESTATES COMMUNITY DEVELOPMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2024, AND ENDING SEPTEMBER 30, 2025; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2024, submitted to the Board of Supervisors (“Board”) of the Cypress Park Estates Community Development District (“District”) proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2024 and ending September 30, 2025 (“Fiscal Year 2025”) 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 governing authorities 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 thereon 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 at least two days before the public hearing; 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; and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CYPRESS PARK ESTATES COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BUDGET

The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

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 Cypress Park Estates Community Development District for the Fiscal Year Ending September 30, 2025.”

The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption and shall remain on the website for at least 2 years.

SECTION 2. APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2025, the sum of $	 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 in the following fashion:
TOTAL GENERAL FUND	$	
DEBT SERVICE FUND (SERIES 2020) (ASSESSMENT AREA 1) $	
DEBT SERVICE FUND (SERIES 2020) (ASSESSMENT AREA 2) $	
DEBT SERVICE FUND (SERIES 2022)	$	
CAPITAL PROJECTS FUND	$	
TOTAL ALL FUNDS	$	
SECTION 3. BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2025 or within 60 days following the end of the Fiscal Year 2025 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 paragraph c. above are posted on the District’s website within 5 days after adoption and remain on the website for at least 2 years.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 23rd DAY OF JULY 2024.

ATTEST:	CYPRESS PARK ESTATES
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:	 Its:	

Exhibit A:	Adopted Budget for Fiscal Year 2025

6M3

Cypress Park Estates
Community Development District

Proposed Budget
FY2025

Table of Contents

1-2	General Fund	

3-8	

General Fund Narrative	

9	

Debt Service Fun Series 2020A1	

10	

Amortization Schedule Series 2020A1	

11	

Debt Service Fund Series 2020A2	

12	

Amortization Schedule Series 2020A2	

13	

Debt Service Fund Series 2022	

14	

Amortization Schedule Series 2022	

15	

Capital Reserve Fund	

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2024	6/30/24	3 Months	9/30/24	FY2025	

Revenues						

Assessments - On Roll	$	597,550  $	603,657	
$	-	$	603,657	
$	762,566	
Miscellaneous Income	$	-	$	60	$	-	$	60	$	-	
Total Revenues	$	597,550  $	603,717	$	-	$	603,717	$	762,566	

Expenditures						
General & Administrative:						
Supervisor Fees	$	10,000	$	2,000	$	1,200	$	3,200	$	12,000	
Engineer Fees	$	10,000	$	1,161	$	750	$	1,911	$	10,000	
Attorney Fees	$	25,000	$	10,420	$	3,900	$	14,320	$	25,000	
Annual Audit	$	7,500	$	7,100	$	-	$	7,100	$	7,500	
Assessment Adminstration	$	5,300	$	5,300	$	-	$	5,300	$	5,565	
Dissemination	$	7,000	$	5,750	$	1,750	$	7,500	$	7,350	
Arbitrage	$	1,350	$	900	$	450	$	1,350	$	1,350	
Trustee Fees	$	12,120	$	10,769	$	-	$	10,769	$	12,120	
Management Fees	$	40,124	$	30,093	$	10,031	$	40,124	$	45,000	
Information Technology	$	1,800	$	1,350	$	450	$	1,800	$	1,890	
Website Maintenance	$	1,200	$	900	$	300	$	1,200	$	1,260	
Postage & Delivery	$	500	$	1,082	$	276	$	1,358	$	500	
Insurance	$	6,886	$	6,197	$	-	$	6,197	$	6,817	
Copies	$	100	$	3	$	20	$	23	$	100	
Legal Advertising	$	5,000	$	1,054	$	1,500	$	2,554	$	2,000	
Other Current Charges	$	1,000	$	361	$	126	$	487	$	1,000	
Office Supplies	$	50	$	13	$	17	$	29	$	50	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	135,105	$	84,628	$	20,770	$	105,398	$	139,677	

Operations & Maintenance						
Field Expenditures Property Insurance	

$	11,780	

$	14,786	

$	-	

$	14,786	

$	16,708	
Field Management	$	16,695	$	11,130	$	4,174	$	15,304	$	20,000	
Landscape Maintenance	$	116,000	$	80,416	$	28,893	$	109,309	$	128,870	
Landscape Replacement	$	16,500	$	-	$	-	$	-	$	25,000	
Street Tree Replacements	$	10,000	$	-	$	-	$	-	$	-	
Streetlights	$	35,000	$	12,301	$	3,875	$	16,176	$	35,000	
Electric	$	11,880	$	6,103	$	2,190	$	8,293	$	13,068	
Water & Sewer	$	19,800	$	58,358	$	18,000	$	81,996	$	82,000	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Irrigation Repairs	$	7,500	$	1,772	$	1,875	$	3,647	$	6,000	
Fountain Maintenance	$	1,800	$	1,350	$	450	$	1,800	$	1,800	
General Repairs & Maintenance	$	15,000	$	5,288	$	3,000	$	8,288	$	15,000	
Contingency	$	7,500	$	7,621	$	1,875	$	9,496	$	10,000	
Subtotal Field Expenditures	$	271,955	$	199,124	$	65,582	$	270,345	$	355,946	

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2024	6/30/24	3 Months	9/30/24	FY2025	

Amenity Expenditures						
Amenity - Electric	$	22,440	$	13,207	$	5,100	$	18,307	$	24,684	
Amenity - Water	$	11,352	$	16,408	$	4,200	$	20,608	$	22,416	
Playground Lease	$	37,000	$	27,873	$	9,291	$	37,164	$	37,164	
Internet	$	2,500	$	800	$	264	$	1,064	$	2,500	
Pest Control	$	528	$	600	$	120	$	720	$	720	
Janitorial Service	$	12,300	$	7,690	$	3,135	$	10,825	$	14,705	
Amenity Management	$	6,000	$	4,000	$	4,000	$	8,000	$	12,500	
Security Services	$	27,500	$	22,387	$	8,700	$	31,087	$	36,054	
Pool Maintenance	$	19,800	$	15,410	$	5,850	$	21,260	$	23,700	
Amenity Repairs & Maintenance	$	10,000	$	6,226	$	3,774	$	10,000	$	10,000	
Contingency	$	7,500	$	1,530	$	1,875	$	3,405	$	7,500	
Subtotal Amenity Expenditures	$	156,920	$	116,131	$	46,309	$	162,441	$	191,943	
						
Total Operations & Maintenance	$	428,875	$	315,255	$	111,892	$	432,785	$	547,889	

Other Expenses						
Capital Reserves	$	33,571	$	-	$	33,571	$	33,571	$	75,000	
Total Other Expenditures	$	33,571	$	-	$	33,571	$	33,571	$	75,000	
						
Total Expenditures	$	597,550	$	399,884	$	166,232	$	571,754	$	762,566	
						
Excess Revenues/(Expenditures)	$	-	$	203,833	$	(166,232)	$	31,962	$	-	

Net Assessments	
$	762,566	
Add: Discounts & Collections 7%		$57,397 	
Gross Assessments		$819,964 	
Assessable Units	703	
Per Unit Gross Assessment		$1,166.38 	
FY24 Per Unit Gross Assessments		$914.00 	
Increase		$252.38 	
Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Phase 1	354.00	354	1.00	$383,995	$1,085	$1,166	
Phase 2	178.00	178	1.00	$193,082	$1,085	$1,166	
Phase 3	171.00	171	1.00	$185,489	$1,085	$1,166	
	703.00	703		$762,566			

REVENUES:

Assessments

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

EXPENDITURES:

Administrative:

Supervisor Fees

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

Engineer Fees

The District's engineer, Gadd & Associates, provides general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney Fees

The District's legal counsel, Kilinski | Van Wyk, PLLC, provides general legal services to the District, e.g., attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis. The District is currently contracted with Grau & Associates for these services.

Assessment Administration

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

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon the Series 2020 A1, 2020 A2 and 2022. Governmental Management Services-Central Florida, LLC, provides these services.

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its Series 2020 A1, 2020 A2 and 2022 bonds.

Trustee Fees

The District will incur trustee related costs with the issuance of its’ issued bonds.

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.

Information Technology

Represents various cost of information technology for the District such as video conferencing, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc. Governmental Management Services-Central Florida, LLC, provides these services.

Website Maintenance

Represents the costs associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc. Governmental Management Services-Central Florida, LLC, provides these services.

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverage is provided by the Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Copies

Printing agenda materials 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 incurred during the year.

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Dues, Licenses & Subscriptions

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

Operations & Maintenance:

Field Expenditures

Property Insurance

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

Field Management

Represents the costs of contracting services that provide onsite field management of contracts for the District such as landscape and lake maintenance. Services can include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails. Governmental Management Services-Central Florida, LLC, provides these services.

Landscape Maintenance

The District has contracts with Prince & Sons, Inc. to provide landscaping services throughout the District. These services include mowing, edging, trimming, cleanup, detailing and pruning as well as maintenance of the irrigation systems.

Landscape Replacement

Represents the estimated cost of replacing landscaping within the common areas of the District.

Streetlights

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

Electric

Represents current and estimated electric charges of common areas throughout the District.

Water & Sewer

Represents current and estimated costs for water and refuse services provided for common areas throughout the District.

Account #	
Address	Monthly Amount	Annual Amount	
63696	5150 E Johnson Ave	$2,671	$32,052	
63695	4701 Baker Dairy Rd	$2,466	$29,592	
64455	4975 Baker Dairy Rd	$182	$2,184	
72936	290 Bottle Brush Drive	$652	$7,824	
72937	959 Sabal Point	$408	$4,896	
	Contingency	$454		$5,448		
			$81,996	

Sidewalk & Asphalt Maintenance

Represents the estimated costs of maintaining the sidewalks and asphalt throughout the District’s Boundary.

Irrigation Repairs

Represents the cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.

Fountain Maintenance

Represents the cost of maintaining and repairing the fountain at the entrance.

General Repairs & Maintenance

Represents estimated costs for general repairs and maintenance of the District’s common areas. These can include pressure washing, and repairs to fences, monuments, lighting, and other assets

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any field category.

Amenity Expenditures

Amenity - Electric

Represents estimated electric charges for the District’s amenity facilities.

Amenity – Water

Represents estimated water charges for the District’s amenity facilities.

Account #	
Address	Monthly Amount	Annual Amount	
67111	1209 Tupelo Trail (Irrigation) Contingency	$1,130
$738	$13,560
	$8,856	
$22,416	

Playground Lease

Represents estimated cost of leasing agreement for playgrounds to be installed in the community.

Internet

Internet service will be added for use at the Amenity Facilities.

Pest Control

The District is contracted with Massey Services, Inc. for pest control treatments to its amenity facilities.

Janitorial Services

Represents the estimated costs to provide janitorial services weekly and supplies for the District’s amenity facilities. The district is contracted with CSS Clean Star Services of Central Florida.

Security Services

Represents the estimated cost of contracting a monthly security service for the District’s amenity facilities.

Pool Maintenance

Represents the costs of regular cleaning and treatments of the District’s pool. These services are provided by Resort Pool Services.

Amenity Management

Amenity Management provides access card issuance through registration, proof of residency, and photo identification. The team also provides keycard troubleshooting for issues and concerns related to access control. Staff reviews security concerns and amenity policy violations via remote camera monitoring on an as-needed basis. Districts are provided electronic communication for District news and direct remote customer service through phone and email directly to the Amenity Access Team.

Amenity Repairs & Maintenance

Represents estimated costs for repairs and maintenance of the District’s amenity facilities.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.

Other Expenditures:

Capital Reserves

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.

Community Development District

Proposed Budget Debt Service Fund Series 2020 A-1

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2024	6/30/24	3 Months	9/30/24	FY2025	

Revenues							

Special Assessments - 2020 A1	
$	442,500	
$	447,023	
$	-	
$	447,023	
$	442,500	
Interest Income	$	-	$	16,036	$	4,009	$	20,045	$	5,000	
Carry Forward Surplus	$	160,271	$	164,403	$	-	$	164,403	$	191,770	
Total Revenues	$	602,771	$	627,461	$	4,009	$	631,470	$	639,270	
Expenditures						
Series 2020A-1						
Interest - 11/1	$	142,350	$	142,350	$	-	$	142,350	$	140,316	
Principal - 5/1	$	155,000	$	155,000	$	-	$	155,000	$	160,000	
Interest - 5/1	$	142,350	$	142,350	$	-	$	142,350	$	140,316	
Total Expenditures	$	439,700	$	439,700	$	-	$	439,700	$	440,631	
						
Excess Revenues/(Expenditures)	$	163,071	$	187,761	$	4,009	$	191,770	$	198,639	

*Carry forward less amount in Reserve funds.						
				Series 2020 A-1		
				Interest- 11/1/25		$138,216		
Total 	$138,216		

Product	
Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit	
Single Family Phase 1	354	$442,500	$1,250	$1,344	
	354	$442,500			

7,620,000.00 $

5,280,787.50 $

13,197,140.63

Cypress Park Estates
Community Development District
Series 2020 Special Assessment Bonds Area 1 Amortization Schedule

DATE	BALANCE	PRINCIPAL	INTEREST	TOTAL

11/01/24	$	7,310,000.00	$	
05/01/25	$	7,310,000.00	$	
11/01/25	$	7,150,000.00	$	
05/01/26	$	7,150,000.00	$	
11/01/26	$	6,985,000.00	$	
05/01/27	$	6,985,000.00	$	
11/01/27	$	6,815,000.00	$	
05/01/28	$	6,815,000.00	$	
11/01/28	$	6,640,000.00	$	
05/01/29	$	6,640,000.00	$	
11/01/29	$	6,455,000.00	$	
05/01/30	$	6,455,000.00	$	
11/01/30	$	6,265,000.00	$	
05/01/31	$	6,265,000.00	$	
11/01/31	$	6,070,000.00	$	
05/01/32	$	6,070,000.00	$	
11/01/32	$	5,865,000.00	$	
05/01/33	$	5,865,000.00	$	
11/01/33	$	5,655,000.00	$	
05/01/34	$	5,655,000.00	$	
11/01/34	$	5,435,000.00	$	
05/01/35	$	5,435,000.00	$	
11/01/35	$	5,205,000.00	$	
05/01/36	$	5,205,000.00	$	
11/01/36	$	4,965,000.00	$	
05/01/37	$	4,965,000.00	$	
11/01/37	$	4,720,000.00	$	
05/01/38	$	4,720,000.00	$	
11/01/38	$	4,465,000.00	$	
05/01/39	$	4,465,000.00	$	
11/01/39	$	4,200,000.00	$	
05/01/40	$	4,200,000.00	$	
11/01/40	$	3,920,000.00	$	
05/01/41	$	3,920,000.00	$	
11/01/41	$	3,630,000.00	$	
05/01/42	$	3,630,000.00	$	
11/01/42	$	3,330,000.00	$	
05/01/43	$	3,330,000.00	$	
11/01/43	$	3,015,000.00	$	
05/01/44	$	3,015,000.00	$	
11/01/44	$	2,690,000.00	$	
05/01/45	$	2,690,000.00	$	
11/01/45	$	2,350,000.00	$	
05/01/46	$	2,350,000.00	$	
11/01/46	$	1,995,000.00	$	
05/01/47	$	1,995,000.00	$	
11/01/47	$	1,630,000.00	$	
05/01/48	$	1,630,000.00	$	
11/01/48	$	1,245,000.00	$	
05/01/49	$	1,245,000.00	$	
11/01/49	$	845,000.00	$	
05/01/50	$	845,000.00	$	
11/1/50	$	430,000.00	$	
5/1/51	$	430,000.00	$	
			$	

-	$	140,315.63	$	437,665.63	
160,000.00 $	140,315.63	$	-	
-	$	138,215.63	$	438,531.25	
165,000.00 $	138,215.63	$	-	
-	$	135,534.38	$	438,750.00	
170,000.00 $	135,534.38	$	-	
-	$	132,771.88	$	438,306.25	
175,000.00 $	132,771.88	$	-	
-	$	129,928.13	$	437,700.00	
185,000.00 $	129,928.13	$	-	
-	$	126,921.88	$	441,850.00	
190,000.00 $	126,921.88	$	-	
-	$	123,834.38	$	440,756.25	
195,000.00 $	123,834.38	$	-	
-	$	120,056.25	$	438,890.63	
205,000.00 $	120,056.25	$	-	
-	$	116,084.38	$	441,140.63	
210,000.00 $	116,084.38	$	-	
-	$	112,015.63	$	438,100.00	
220,000.00 $	112,015.63	$	-	
-	$	107,753.13	$	439,768.75	
230,000.00 $	107,753.13	$	-	
-	$	103,296.88	$	441,050.00	
240,000.00 $	103,296.88	$	-	
-	$	98,646.88	$	441,943.75	
245,000.00 $	98,646.88	$	-	
-	$	93,900.00	$	437,546.88	
255,000.00 $	93,900.00	$	-	
-	$	88,959.38	$	437,859.38	
265,000.00 $	88,959.38	$	-	
-	$	83,825.00	$	437,784.38	
280,000.00 $	83,825.00	$	-	
-	$	78,400.00	$	442,225.00	
290,000.00 $	78,400.00	$	-	
-	$	72,600.00	$	441,000.00	
300,000.00 $	72,600.00	$	-	
-	$	66,600.00	$	439,200.00	
315,000.00 $	66,600.00	$	-	
-	$	60,300.00	$	441,900.00	
325,000.00 $	60,300.00	$	-	
-	$	53,800.00	$	439,100.00	
340,000.00 $	53,800.00	$	-	
-	$	47,000.00	$	440,800.00	
355,000.00 $	47,000.00	$	-	
-	$	39,900.00	$	441,900.00	
365,000.00 $	39,900.00	$	-	
-	$	32,600.00	$	437,500.00	
385,000.00 $	32,600.00	$	-	
-	$	24,900.00	$	442,500.00	
400,000.00 $	24,900.00	$	-	
-	$	16,900.00	$	441,800.00	
415,000.00 $	16,900.00	$	-	
-	$	8,600.00	$	440,500.00	
430,000.00 $	8,600.00	$	438,600.00	

Cypress Park Estates
Community Development District

Proposed Budget Debt Service Fund Series 2020 A-2

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2024	6/30/24	3 Months	9/30/24	FY2025	

Revenues						
Special Assessments - 2020 A2	$	71,200	$	71,928	$	-	$	71,928	$	71,200	
Interest Income	$	-	$	2,459	$	615	$	3,074	$	700	
Carry Forward Surplus	$	27,206	$	26,151	$	-	$	26,151	$	34,596	
Total Revenues	$	98,406	$	100,538	$	615	$	101,153	$ 106,496	
Expenditures						
Series 2020A-2						
Interest- 11/1	$	23,278	$	23,278	$	-	$	23,278	$	22,878	
Principal - 5/1	$	20,000	$	20,000	$	-	$	20,000	$	25,000	
Interest - 5/1	$	23,278	$	23,278	$	-	$	23,278	$	22,878	
Total Expenditures	$	66,556	$	66,556	$	-	$	66,556	$	70,756	
						
Excess Revenues/(Expenditures)	$	31,850	$	33,982	$	615	$	34,596	$	35,740	

*Carry forward less amount in Reserve funds.						
				Series 2020 A-2		
Interest - 11/1/25 	$22,378	
Total 	$22,378	

Product	
Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit	
Single Family Phase 2	178	$71,200	$400	$430	
	178	$71,200			

Cypress Park Estates
Community Development District Series 2020 Special Assessment Bonds Area 2 Amortization Schedule

DATE	BALANCE	PRINCIPAL	INTEREST	TOTAL

11/01/24	$	1,125,000.00	$	
05/01/25	$	1,125,000.00	$	25	
11/01/25	$	1,100,000.00	$	
05/01/26	$	1,100,000.00	$	25	
11/01/26	$	1,075,000.00	$	
05/01/27	$	1,075,000.00	$	25	
11/01/27	$	1,050,000.00	$	
05/01/28	$	1,050,000.00	$	25	
11/01/28	$	1,025,000.00	$	
05/01/29	$	1,025,000.00	$	30	
11/01/29	$	995,000.00	$	
05/01/30	$	995,000.00	$	30	
11/01/30	$	965,000.00	$	
05/01/31	$	965,000.00	$	30	
11/01/31	$	935,000.00	$	
05/01/32	$	935,000.00	$	30	
11/01/32	$	905,000.00	$	
05/01/33	$	905,000.00	$	30	
11/01/33	$	875,000.00	$	
05/01/34	$	875,000.00	$	35	
11/01/34	$	840,000.00	$	
05/01/35	$	840,000.00	$	35	
11/01/35	$	805,000.00	$	
05/01/36	$	805,000.00	$	35	
11/01/36	$	770,000.00	$	
05/01/37	$	770,000.00	$	40	
11/01/37	$	730,000.00	$	
05/01/38	$	730,000.00	$	40	
11/01/38	$	690,000.00	$	
05/01/39	$	690,000.00	$	40	
11/01/39	$	650,000.00	$	
05/01/40	$	650,000.00	$	45	
11/01/40	$	605,000.00	$	
05/01/41	$	605,000.00	$	45	
11/01/41	$	560,000.00	$	
05/01/42	$	560,000.00	$	45	
11/01/42	$	515,000.00	$	
05/01/43	$	515,000.00	$	50	
11/01/43	$	465,000.00	$	
05/01/44	$	465,000.00	$	50	
11/01/44	$	415,000.00	$	
05/01/45	$	415,000.00	$	55	
11/01/45	$	360,000.00	$	
05/01/46	$	360,000.00	$	55	
11/01/46	$	305,000.00	$	
05/01/47	$	305,000.00	$	55	
11/01/47	$	250,000.00	$	
05/01/48	$	250,000.00	$	60	
11/01/48	$	190,000.00	$	
05/01/49	$	190,000.00	$	60	
11/01/49	$	130,000.00	$	
05/01/50	$	130,000.00	$	65	
11/1/50	$	65,000.00	$	
5/1/51	$	65,000.00	$	65	

$	22,878.13	$	66,156.25	
$	22,878.13	$	-	
$	22,378.13	$	70,256.25	
$	22,378.13	$	-	
$	21,878.13	$	69,256.25	
$	21,878.13	$	-	
$	21,378.13	$	68,256.25	
$	21,378.13	$	-	
$	20,878.13	$	67,256.25	
$	20,878.13	$	-	
$	20,278.13	$	71,156.25	
$	20,278.13	$	-	
$	19,678.13	$	69,956.25	
$	19,678.13	$	-	
$	19,078.13	$	68,756.25	
$	19,078.13	$	-	
$	18,478.13	$	67,556.25	
$	18,478.13	$	-	
$	17,878.13	$	66,356.25	
$	17,878.13	$	-	
$	17,178.13	$	70,056.25	
$	17,178.13	$	-	
$	16,478.13	$	68,656.25	
$	16,478.13	$	-	
$	15,778.13	$	67,256.25	
$	15,778.13	$	-	
$	14,978.13	$	70,756.25	
$	14,978.13	$	-	
$	14,178.13	$	69,156.25	
$	14,178.13	$	-	
$	13,378.13	$	67,556.25	
$	13,378.13	$	-	
$	12,478.13	$	70,856.25	
$	12,478.13	$	-	
$	11,550.00	$	69,028.13	
$	11,550.00	$	-	
$	10,621.88	$	67,171.88	
$	10,621.88	$	-	
$	9,590.63	$	70,212.50	
$	9,590.63	$	-	
$	8,559.38	$	68,150.00	
$	8,559.38	$	-	
$	7,425.00	$	70,984.38	
$	7,425.00	$	-	
$	6,290.63	$	68,715.63	
$	6,290.63	$	-	
$	5,156.25	$	66,446.88	
$	5,156.25	$	-	
$	3,918.75	$	69,075.00	
$	3,918.75	$	-	
$	2,681.25	$	66,600.00	
$	2,681.25	$	-	
$	1,340.63	$	69,021.88	
$	1,340.63	$	66,340.63	

-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00

$	1,145,000.00  $	799,281.25  $	1,987,959.38

Cypress Park Estates
Community Development District

Proposed Budget Debt Service Fund Series 2022

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2024	6/30/24	3 Months	9/30/24	FY2025	

Revenues							

Special Assessments	
$	511,731	
$	438,587	
$	-	
$	438,587	
$	434,150	
Interest Income	$	-	$	26,535	$	6,634	$	33,169	$	13,000	
Carry Forward Surplus	$	148,346	$	1,628,673	$	-	$	1,628,673	$	226,770	
Total Revenues	$	660,077	$  2,093,796	$	6,634	$	2,100,430	$	673,920	

Expenditures						
Series 2022						
Interest - 11/1	$	193,419	$	193,419	$	-	$	193,419	$	161,281	
Special Call - 11/1	$	-	$	1,195,000	$	-	$	1,195,000	$	-	
Principal - 5/1	$	125,000	$	105,000	$	-	$	105,000	$	110,000	
Interest - 5/1	$	193,419	$	163,578	$	-	$	163,578	$	161,281	
Total Expenditures	$	511,838	$  1,656,997	$	-	$	1,656,997	$	432,563	

Other Financing Sources/(Uses)						
Transfer In/(Out)	$	-	$	(216,663)	$	-	$	(216,663)	$	-	
Total Other Financing Sources/(Uses)	$	-	$	(216,663)	$	-	$	(216,663)	$	-	

Excess Revenues/(Expenditures)	$	148,240	$	220,136	$	6,634	$	226,770	$	241,358	

*Carry forward less amount in Reserve funds.				

Series 2022		
Interest - 11/1/25 	$158,875	
Total 	$158,875	

Product	
Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit	
Single Family - Phase 2	178	$169,100	$950	$1,022	
Single family - Phase 3	171	$265,050	$1,550	$1,667	
	349	$434,150			

Cypress Park Estates Community Development District Series 2022 Special Assessment Bonds Amortization Schedule

DATE	BALANCE	PRINCIPAL	INTEREST	TOTAL

11/01/24	$
05/01/25	$
11/01/25	$
05/01/26	$
11/01/26	$
05/01/27	$
11/01/27	$
05/01/28	$
11/01/28	$
05/01/29	$
11/01/29	$
05/01/30	$
11/01/30	$
05/01/31	$
11/01/31	$
05/01/32	$
11/01/32	$
05/01/33	$
11/01/33	$
05/01/34	$
11/01/34	$
05/01/35	$
11/01/35	$
05/01/36	$
11/01/36	$
05/01/37	$
11/01/37	$
05/01/38	$
11/01/38	$
05/01/39	$
11/01/39	$
05/01/40	$
11/01/40	$
05/01/41	$
11/01/41	$
05/01/42	$
11/01/42	$
05/01/43	$
11/01/43	$
05/01/44	$
11/01/44	$
05/01/45	$
11/01/45	$
05/01/46	$
11/01/46	$
05/01/47	$
11/01/47	$
05/01/48	$
11/01/48	$
05/01/49	$
11/01/49	$
05/01/50	$
11/1/50	$
5/1/51	$
11/1/51	$
5/1/52	$

6,445,000.00	$
6,445,000.00	$
6,100,000.00	$
6,100,000.00	$
6,100,000.00	$
6,100,000.00	$
6,100,000.00	$
6,100,000.00	$
5,975,000.00	$
5,975,000.00	$
5,840,000.00	$
5,840,000.00	$
5,555,000.00	$
5,400,000.00	$
5,400,000.00	$
5,400,000.00	$
5,400,000.00	$
5,400,000.00	$
5,240,000.00	$
5,240,000.00	$
5,070,000.00	$
5,070,000.00	$
4,890,000.00	$
4,890,000.00	$
4,705,000.00	$
4,705,000.00	$
4,510,000.00	$
4,510,000.00	$
4,305,000.00	$
4,305,000.00	$
4,090,000.00	$
4,090,000.00	$
3,375,000.00	$
3,375,000.00	$
3,375,000.00	$
3,375,000.00	$
3,375,000.00	$
3,375,000.00	$
3,110,000.00	$
3,110,000.00	$
2,830,000.00	$
2,830,000.00	$
2,535,000.00	$
2,535,000.00	$
2,225,000.00	$
2,225,000.00	$
1,900,000.00	$
1,900,000.00	$
1,560,000.00	$
1,560,000.00	$
1,200,000.00	$
1,200,000.00	$
820,000.00	$
820,000.00	$
420,000.00	$
420,000.00	$

- 110,000.00

$	161,281.25	$	429,859.38	
$	161,281.25	$	-	
$	158,875.00	$	430,156.25	
$	158,875.00	$	-	
$	156,359.38	$	430,234.38	
$	156,359.38	$	-	
$	153,734.38	$	430,093.75	
$	153,734.38	$	-	
$	150,765.63	$	429,500.00	
$	150,765.63	$	-	
$	147,559.38	$	433,325.00	
$	147,559.38	$	-	
$	144,234.38	$	431,793.75	
$	144,234.38	$	-	
$	140,790.63	$	430,025.00	
$	140,790.63	$	-	
$	137,109.38	$	432,900.00	
$	137,109.38	$	-	
$	133,109.38	$	430,218.75	
$	133,109.38	$	-	
$	128,859.38	$	431,968.75	
$	128,859.38	$	-	
$	124,359.38	$	433,218.75	
$	124,359.38	$	-	
$	119,734.38	$	429,093.75	
$	119,734.38	$	-	
$	114,859.38	$	429,593.75	
$	114,859.38	$	-	
$	109,734.38	$	429,593.75	
$	109,734.38	$	-	
$	104,359.38	$	429,093.75	
$	104,359.38	$	-	
$	98,734.38	$	428,093.75	
$	98,734.38	$	-	
$	92,734.38	$	431,468.75	
$	92,734.38	$	-	
$	86,484.38	$	429,218.75	
$	86,484.38	$	-	
$	79,693.75	$	431,178.13	
$	79,693.75	$	-	
$	72,518.75	$	432,212.50	
$	72,518.75	$	-	
$	64,959.38	$	432,478.13	
$	64,959.38	$	-	
$	57,015.63	$	431,975.00	
$	57,015.63	$	-	
$	48,687.50	$	430,703.13	
$	48,687.50	$	-	
$	39,975.00	$	428,662.50	
$	39,975.00	$	-	
$	30,750.00	$	430,725.00	
$	30,750.00	$	-	
$	21,012.50	$	431,762.50	
$	21,012.50	$	-	
$	10,762.50	$	431,775.00	
$	10,762.50	$	430,762.50	

- 115,000.00
- 120,000.00
- 125,000.00
- 135,000.00
- 140,000.00
- 145,000.00
- 155,000.00
- 160,000.00
- 170,000.00
- 180,000.00
- 185,000.00
- 195,000.00
- 205,000.00
- 215,000.00
- 225,000.00
- 240,000.00
- 250,000.00
- 265,000.00
- 280,000.00
- 295,000.00
- 310,000.00
- 325,000.00
- 340,000.00
- 360,000.00
- 380,000.00
- 400,000.00
- 420,000.00

$	6,550,000.00  $	5,941,684.50  $	12,491,684.50

Cypress Park Estates
Community Development District

Proposed Budget Capital Reserve Fund

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2024	6/30/24	3 Months	9/30/24	FY2025	

Revenues						
Carry Forward Surplus	$	-	$	-	$	-	$	-	$	33,571	
Total Revenues	$	-	$	-	$	-	$	-	$	33,571	

Expenditures						
Holiday Decorations	$	-	$	-	$	-	$	-	$	10,000	
Chair Lift Replacement	$	-		$	-	$	-	$	10,500	
Playground Shade	$	-	$	-	$	-	$	-	$	32,000	
Total Expenditures	$	-	$	-	$	-	$	-	$	52,500	

Other Financing Sources/(Uses)						
Transfer In	$	33,571	$	-	$	33,571	$	33,571	$	75,000	
Total Other Financing Sources/(Uses)	$	33,571	$	-	$	33,571	$	33,571	$	75,000	
						
Excess Revenues/(Expenditures)	$	33,571	$	-	$	33,571	$	33,571	$	56,071	

Section B

Section 1

RESOLUTION 2024-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CYPRESS PARK ESTATES COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2025; 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 Cypress Park Estates Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and

WHEREAS, the District is located in Polk County, Florida (“County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors (“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, 2024, and ending September 30, 2025 (“Fiscal Year 2025”), 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 benefit to lands within the District; and

WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special 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 special 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 2025; and

WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such

special 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 Cypress Park Estates 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 CYPRESS PARK ESTATES COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. 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 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special 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.
SECTION 3. 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 special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

SECTION 4. 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 5. ASSESSMENT ROLL AMENDMENT. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.

SECTION 6. 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 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

PASSED AND ADOPTED THIS 23rd DAY OF JULY 2024.

ATTEST:	CYPRESS PARK ESTATES
COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By: 	

Its: 	

Exhibit A:	Adopted Budget for Fiscal Year 2025
Exhibit B:	Assessment Roll

6M3

Cypress Park Estates
Community Development District

Proposed Budget
FY2025

Table of Contents

1-2	General Fund	

3-8	

General Fund Narrative	

9	

Debt Service Fun Series 2020A1	

10	

Amortization Schedule Series 2020A1	

11	

Debt Service Fund Series 2020A2	

12	

Amortization Schedule Series 2020A2	

13	

Debt Service Fund Series 2022	

14	

Amortization Schedule Series 2022	

15	

Capital Reserve Fund	

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2024	6/30/24	3 Months	9/30/24	FY2025	

Revenues						

Assessments - On Roll	$	597,550  $	603,657	
$	-	$	603,657	
$	762,566	
Miscellaneous Income	$	-	$	60	$	-	$	60	$	-	
Total Revenues	$	597,550  $	603,717	$	-	$	603,717	$	762,566	

Expenditures						
General & Administrative:						
Supervisor Fees	$	10,000	$	2,000	$	1,200	$	3,200	$	12,000	
Engineer Fees	$	10,000	$	1,161	$	750	$	1,911	$	10,000	
Attorney Fees	$	25,000	$	10,420	$	3,900	$	14,320	$	25,000	
Annual Audit	$	7,500	$	7,100	$	-	$	7,100	$	7,500	
Assessment Adminstration	$	5,300	$	5,300	$	-	$	5,300	$	5,565	
Dissemination	$	7,000	$	5,750	$	1,750	$	7,500	$	7,350	
Arbitrage	$	1,350	$	900	$	450	$	1,350	$	1,350	
Trustee Fees	$	12,120	$	10,769	$	-	$	10,769	$	12,120	
Management Fees	$	40,124	$	30,093	$	10,031	$	40,124	$	45,000	
Information Technology	$	1,800	$	1,350	$	450	$	1,800	$	1,890	
Website Maintenance	$	1,200	$	900	$	300	$	1,200	$	1,260	
Postage & Delivery	$	500	$	1,082	$	276	$	1,358	$	500	
Insurance	$	6,886	$	6,197	$	-	$	6,197	$	6,817	
Copies	$	100	$	3	$	20	$	23	$	100	
Legal Advertising	$	5,000	$	1,054	$	1,500	$	2,554	$	2,000	
Other Current Charges	$	1,000	$	361	$	126	$	487	$	1,000	
Office Supplies	$	50	$	13	$	17	$	29	$	50	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	135,105	$	84,628	$	20,770	$	105,398	$	139,677	

Operations & Maintenance						
Field Expenditures Property Insurance	

$	11,780	

$	14,786	

$	-	

$	14,786	

$	16,708	
Field Management	$	16,695	$	11,130	$	4,174	$	15,304	$	20,000	
Landscape Maintenance	$	116,000	$	80,416	$	28,893	$	109,309	$	128,870	
Landscape Replacement	$	16,500	$	-	$	-	$	-	$	25,000	
Street Tree Replacements	$	10,000	$	-	$	-	$	-	$	-	
Streetlights	$	35,000	$	12,301	$	3,875	$	16,176	$	35,000	
Electric	$	11,880	$	6,103	$	2,190	$	8,293	$	13,068	
Water & Sewer	$	19,800	$	58,358	$	18,000	$	81,996	$	82,000	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Irrigation Repairs	$	7,500	$	1,772	$	1,875	$	3,647	$	6,000	
Fountain Maintenance	$	1,800	$	1,350	$	450	$	1,800	$	1,800	
General Repairs & Maintenance	$	15,000	$	5,288	$	3,000	$	8,288	$	15,000	
Contingency	$	7,500	$	7,621	$	1,875	$	9,496	$	10,000	
Subtotal Field Expenditures	$	271,955	$	199,124	$	65,582	$	270,345	$	355,946	

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2024	6/30/24	3 Months	9/30/24	FY2025	

Amenity Expenditures						
Amenity - Electric	$	22,440	$	13,207	$	5,100	$	18,307	$	24,684	
Amenity - Water	$	11,352	$	16,408	$	4,200	$	20,608	$	22,416	
Playground Lease	$	37,000	$	27,873	$	9,291	$	37,164	$	37,164	
Internet	$	2,500	$	800	$	264	$	1,064	$	2,500	
Pest Control	$	528	$	600	$	120	$	720	$	720	
Janitorial Service	$	12,300	$	7,690	$	3,135	$	10,825	$	14,705	
Amenity Management	$	6,000	$	4,000	$	4,000	$	8,000	$	12,500	
Security Services	$	27,500	$	22,387	$	8,700	$	31,087	$	36,054	
Pool Maintenance	$	19,800	$	15,410	$	5,850	$	21,260	$	23,700	
Amenity Repairs & Maintenance	$	10,000	$	6,226	$	3,774	$	10,000	$	10,000	
Contingency	$	7,500	$	1,530	$	1,875	$	3,405	$	7,500	
Subtotal Amenity Expenditures	$	156,920	$	116,131	$	46,309	$	162,441	$	191,943	
						
Total Operations & Maintenance	$	428,875	$	315,255	$	111,892	$	432,785	$	547,889	

Other Expenses						
Capital Reserves	$	33,571	$	-	$	33,571	$	33,571	$	75,000	
Total Other Expenditures	$	33,571	$	-	$	33,571	$	33,571	$	75,000	
						
Total Expenditures	$	597,550	$	399,884	$	166,232	$	571,754	$	762,566	
						
Excess Revenues/(Expenditures)	$	-	$	203,833	$	(166,232)	$	31,962	$	-	

Net Assessments	
$	762,566	
Add: Discounts & Collections 7%		$57,397 	
Gross Assessments		$819,964 	
Assessable Units	703	
Per Unit Gross Assessment		$1,166.38 	
FY24 Per Unit Gross Assessments		$914.00 	
Increase		$252.38 	
Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Phase 1	354.00	354	1.00	$383,995	$1,085	$1,166	
Phase 2	178.00	178	1.00	$193,082	$1,085	$1,166	
Phase 3	171.00	171	1.00	$185,489	$1,085	$1,166	
	703.00	703		$762,566			

REVENUES:

Assessments

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

EXPENDITURES:

Administrative:

Supervisor Fees

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

Engineer Fees

The District's engineer, Gadd & Associates, provides general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney Fees

The District's legal counsel, Kilinski | Van Wyk, PLLC, provides general legal services to the District, e.g., attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis. The District is currently contracted with Grau & Associates for these services.

Assessment Administration

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

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon the Series 2020 A1, 2020 A2 and 2022. Governmental Management Services-Central Florida, LLC, provides these services.

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its Series 2020 A1, 2020 A2 and 2022 bonds.

Trustee Fees

The District will incur trustee related costs with the issuance of its’ issued bonds.

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.

Information Technology

Represents various cost of information technology for the District such as video conferencing, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc. Governmental Management Services-Central Florida, LLC, provides these services.

Website Maintenance

Represents the costs associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc. Governmental Management Services-Central Florida, LLC, provides these services.

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverage is provided by the Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Copies

Printing agenda materials 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 incurred during the year.

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Dues, Licenses & Subscriptions

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

Operations & Maintenance:

Field Expenditures

Property Insurance

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

Field Management

Represents the costs of contracting services that provide onsite field management of contracts for the District such as landscape and lake maintenance. Services can include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails. Governmental Management Services-Central Florida, LLC, provides these services.

Landscape Maintenance

The District has contracts with Prince & Sons, Inc. to provide landscaping services throughout the District. These services include mowing, edging, trimming, cleanup, detailing and pruning as well as maintenance of the irrigation systems.

Landscape Replacement

Represents the estimated cost of replacing landscaping within the common areas of the District.

Streetlights

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

Electric

Represents current and estimated electric charges of common areas throughout the District.

Water & Sewer

Represents current and estimated costs for water and refuse services provided for common areas throughout the District.

Account #	
Address	Monthly Amount	Annual Amount	
63696	5150 E Johnson Ave	$2,671	$32,052	
63695	4701 Baker Dairy Rd	$2,466	$29,592	
64455	4975 Baker Dairy Rd	$182	$2,184	
72936	290 Bottle Brush Drive	$652	$7,824	
72937	959 Sabal Point	$408	$4,896	
	Contingency	$454		$5,448		
			$81,996	

Sidewalk & Asphalt Maintenance

Represents the estimated costs of maintaining the sidewalks and asphalt throughout the District’s Boundary.

Irrigation Repairs

Represents the cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.

Fountain Maintenance

Represents the cost of maintaining and repairing the fountain at the entrance.

General Repairs & Maintenance

Represents estimated costs for general repairs and maintenance of the District’s common areas. These can include pressure washing, and repairs to fences, monuments, lighting, and other assets

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any field category.

Amenity Expenditures

Amenity - Electric

Represents estimated electric charges for the District’s amenity facilities.

Amenity – Water

Represents estimated water charges for the District’s amenity facilities.

Account #	
Address	Monthly Amount	Annual Amount	
67111	1209 Tupelo Trail (Irrigation) Contingency	$1,130
$738	$13,560
	$8,856	
$22,416	

Playground Lease

Represents estimated cost of leasing agreement for playgrounds to be installed in the community.

Internet

Internet service will be added for use at the Amenity Facilities.

Pest Control

The District is contracted with Massey Services, Inc. for pest control treatments to its amenity facilities.

Janitorial Services

Represents the estimated costs to provide janitorial services weekly and supplies for the District’s amenity facilities. The district is contracted with CSS Clean Star Services of Central Florida.

Security Services

Represents the estimated cost of contracting a monthly security service for the District’s amenity facilities.

Pool Maintenance

Represents the costs of regular cleaning and treatments of the District’s pool. These services are provided by Resort Pool Services.

Amenity Management

Amenity Management provides access card issuance through registration, proof of residency, and photo identification. The team also provides keycard troubleshooting for issues and concerns related to access control. Staff reviews security concerns and amenity policy violations via remote camera monitoring on an as-needed basis. Districts are provided electronic communication for District news and direct remote customer service through phone and email directly to the Amenity Access Team.

Amenity Repairs & Maintenance

Represents estimated costs for repairs and maintenance of the District’s amenity facilities.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.

Other Expenditures:

Capital Reserves

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.

Community Development District

Proposed Budget Debt Service Fund Series 2020 A-1

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2024	6/30/24	3 Months	9/30/24	FY2025	

Revenues							

Special Assessments - 2020 A1	
$	442,500	
$	447,023	
$	-	
$	447,023	
$	442,500	
Interest Income	$	-	$	16,036	$	4,009	$	20,045	$	5,000	
Carry Forward Surplus	$	160,271	$	164,403	$	-	$	164,403	$	191,770	
Total Revenues	$	602,771	$	627,461	$	4,009	$	631,470	$	639,270	
Expenditures						
Series 2020A-1						
Interest - 11/1	$	142,350	$	142,350	$	-	$	142,350	$	140,316	
Principal - 5/1	$	155,000	$	155,000	$	-	$	155,000	$	160,000	
Interest - 5/1	$	142,350	$	142,350	$	-	$	142,350	$	140,316	
Total Expenditures	$	439,700	$	439,700	$	-	$	439,700	$	440,631	
						
Excess Revenues/(Expenditures)	$	163,071	$	187,761	$	4,009	$	191,770	$	198,639	

*Carry forward less amount in Reserve funds.						
				Series 2020 A-1		
				Interest- 11/1/25		$138,216		
Total 	$138,216		

Product	
Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit	
Single Family Phase 1	354	$442,500	$1,250	$1,344	
	354	$442,500			

7,620,000.00 $

5,280,787.50 $

13,197,140.63

Cypress Park Estates
Community Development District
Series 2020 Special Assessment Bonds Area 1 Amortization Schedule

DATE	BALANCE	PRINCIPAL	INTEREST	TOTAL

11/01/24	$	7,310,000.00	$	
05/01/25	$	7,310,000.00	$	
11/01/25	$	7,150,000.00	$	
05/01/26	$	7,150,000.00	$	
11/01/26	$	6,985,000.00	$	
05/01/27	$	6,985,000.00	$	
11/01/27	$	6,815,000.00	$	
05/01/28	$	6,815,000.00	$	
11/01/28	$	6,640,000.00	$	
05/01/29	$	6,640,000.00	$	
11/01/29	$	6,455,000.00	$	
05/01/30	$	6,455,000.00	$	
11/01/30	$	6,265,000.00	$	
05/01/31	$	6,265,000.00	$	
11/01/31	$	6,070,000.00	$	
05/01/32	$	6,070,000.00	$	
11/01/32	$	5,865,000.00	$	
05/01/33	$	5,865,000.00	$	
11/01/33	$	5,655,000.00	$	
05/01/34	$	5,655,000.00	$	
11/01/34	$	5,435,000.00	$	
05/01/35	$	5,435,000.00	$	
11/01/35	$	5,205,000.00	$	
05/01/36	$	5,205,000.00	$	
11/01/36	$	4,965,000.00	$	
05/01/37	$	4,965,000.00	$	
11/01/37	$	4,720,000.00	$	
05/01/38	$	4,720,000.00	$	
11/01/38	$	4,465,000.00	$	
05/01/39	$	4,465,000.00	$	
11/01/39	$	4,200,000.00	$	
05/01/40	$	4,200,000.00	$	
11/01/40	$	3,920,000.00	$	
05/01/41	$	3,920,000.00	$	
11/01/41	$	3,630,000.00	$	
05/01/42	$	3,630,000.00	$	
11/01/42	$	3,330,000.00	$	
05/01/43	$	3,330,000.00	$	
11/01/43	$	3,015,000.00	$	
05/01/44	$	3,015,000.00	$	
11/01/44	$	2,690,000.00	$	
05/01/45	$	2,690,000.00	$	
11/01/45	$	2,350,000.00	$	
05/01/46	$	2,350,000.00	$	
11/01/46	$	1,995,000.00	$	
05/01/47	$	1,995,000.00	$	
11/01/47	$	1,630,000.00	$	
05/01/48	$	1,630,000.00	$	
11/01/48	$	1,245,000.00	$	
05/01/49	$	1,245,000.00	$	
11/01/49	$	845,000.00	$	
05/01/50	$	845,000.00	$	
11/1/50	$	430,000.00	$	
5/1/51	$	430,000.00	$	
			$	

-	$	140,315.63	$	437,665.63	
160,000.00 $	140,315.63	$	-	
-	$	138,215.63	$	438,531.25	
165,000.00 $	138,215.63	$	-	
-	$	135,534.38	$	438,750.00	
170,000.00 $	135,534.38	$	-	
-	$	132,771.88	$	438,306.25	
175,000.00 $	132,771.88	$	-	
-	$	129,928.13	$	437,700.00	
185,000.00 $	129,928.13	$	-	
-	$	126,921.88	$	441,850.00	
190,000.00 $	126,921.88	$	-	
-	$	123,834.38	$	440,756.25	
195,000.00 $	123,834.38	$	-	
-	$	120,056.25	$	438,890.63	
205,000.00 $	120,056.25	$	-	
-	$	116,084.38	$	441,140.63	
210,000.00 $	116,084.38	$	-	
-	$	112,015.63	$	438,100.00	
220,000.00 $	112,015.63	$	-	
-	$	107,753.13	$	439,768.75	
230,000.00 $	107,753.13	$	-	
-	$	103,296.88	$	441,050.00	
240,000.00 $	103,296.88	$	-	
-	$	98,646.88	$	441,943.75	
245,000.00 $	98,646.88	$	-	
-	$	93,900.00	$	437,546.88	
255,000.00 $	93,900.00	$	-	
-	$	88,959.38	$	437,859.38	
265,000.00 $	88,959.38	$	-	
-	$	83,825.00	$	437,784.38	
280,000.00 $	83,825.00	$	-	
-	$	78,400.00	$	442,225.00	
290,000.00 $	78,400.00	$	-	
-	$	72,600.00	$	441,000.00	
300,000.00 $	72,600.00	$	-	
-	$	66,600.00	$	439,200.00	
315,000.00 $	66,600.00	$	-	
-	$	60,300.00	$	441,900.00	
325,000.00 $	60,300.00	$	-	
-	$	53,800.00	$	439,100.00	
340,000.00 $	53,800.00	$	-	
-	$	47,000.00	$	440,800.00	
355,000.00 $	47,000.00	$	-	
-	$	39,900.00	$	441,900.00	
365,000.00 $	39,900.00	$	-	
-	$	32,600.00	$	437,500.00	
385,000.00 $	32,600.00	$	-	
-	$	24,900.00	$	442,500.00	
400,000.00 $	24,900.00	$	-	
-	$	16,900.00	$	441,800.00	
415,000.00 $	16,900.00	$	-	
-	$	8,600.00	$	440,500.00	
430,000.00 $	8,600.00	$	438,600.00	

Cypress Park Estates
Community Development District

Proposed Budget Debt Service Fund Series 2020 A-2

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2024	6/30/24	3 Months	9/30/24	FY2025	

Revenues						
Special Assessments - 2020 A2	$	71,200	$	71,928	$	-	$	71,928	$	71,200	
Interest Income	$	-	$	2,459	$	615	$	3,074	$	700	
Carry Forward Surplus	$	27,206	$	26,151	$	-	$	26,151	$	34,596	
Total Revenues	$	98,406	$	100,538	$	615	$	101,153	$ 106,496	
Expenditures						
Series 2020A-2						
Interest- 11/1	$	23,278	$	23,278	$	-	$	23,278	$	22,878	
Principal - 5/1	$	20,000	$	20,000	$	-	$	20,000	$	25,000	
Interest - 5/1	$	23,278	$	23,278	$	-	$	23,278	$	22,878	
Total Expenditures	$	66,556	$	66,556	$	-	$	66,556	$	70,756	
						
Excess Revenues/(Expenditures)	$	31,850	$	33,982	$	615	$	34,596	$	35,740	

*Carry forward less amount in Reserve funds.						
				Series 2020 A-2		
Interest - 11/1/25 	$22,378	
Total 	$22,378	

Product	
Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit	
Single Family Phase 2	178	$71,200	$400	$430	
	178	$71,200			

Cypress Park Estates
Community Development District Series 2020 Special Assessment Bonds Area 2 Amortization Schedule

DATE	BALANCE	PRINCIPAL	INTEREST	TOTAL

11/01/24	$	1,125,000.00	$	
05/01/25	$	1,125,000.00	$	25	
11/01/25	$	1,100,000.00	$	
05/01/26	$	1,100,000.00	$	25	
11/01/26	$	1,075,000.00	$	
05/01/27	$	1,075,000.00	$	25	
11/01/27	$	1,050,000.00	$	
05/01/28	$	1,050,000.00	$	25	
11/01/28	$	1,025,000.00	$	
05/01/29	$	1,025,000.00	$	30	
11/01/29	$	995,000.00	$	
05/01/30	$	995,000.00	$	30	
11/01/30	$	965,000.00	$	
05/01/31	$	965,000.00	$	30	
11/01/31	$	935,000.00	$	
05/01/32	$	935,000.00	$	30	
11/01/32	$	905,000.00	$	
05/01/33	$	905,000.00	$	30	
11/01/33	$	875,000.00	$	
05/01/34	$	875,000.00	$	35	
11/01/34	$	840,000.00	$	
05/01/35	$	840,000.00	$	35	
11/01/35	$	805,000.00	$	
05/01/36	$	805,000.00	$	35	
11/01/36	$	770,000.00	$	
05/01/37	$	770,000.00	$	40	
11/01/37	$	730,000.00	$	
05/01/38	$	730,000.00	$	40	
11/01/38	$	690,000.00	$	
05/01/39	$	690,000.00	$	40	
11/01/39	$	650,000.00	$	
05/01/40	$	650,000.00	$	45	
11/01/40	$	605,000.00	$	
05/01/41	$	605,000.00	$	45	
11/01/41	$	560,000.00	$	
05/01/42	$	560,000.00	$	45	
11/01/42	$	515,000.00	$	
05/01/43	$	515,000.00	$	50	
11/01/43	$	465,000.00	$	
05/01/44	$	465,000.00	$	50	
11/01/44	$	415,000.00	$	
05/01/45	$	415,000.00	$	55	
11/01/45	$	360,000.00	$	
05/01/46	$	360,000.00	$	55	
11/01/46	$	305,000.00	$	
05/01/47	$	305,000.00	$	55	
11/01/47	$	250,000.00	$	
05/01/48	$	250,000.00	$	60	
11/01/48	$	190,000.00	$	
05/01/49	$	190,000.00	$	60	
11/01/49	$	130,000.00	$	
05/01/50	$	130,000.00	$	65	
11/1/50	$	65,000.00	$	
5/1/51	$	65,000.00	$	65	

$	22,878.13	$	66,156.25	
$	22,878.13	$	-	
$	22,378.13	$	70,256.25	
$	22,378.13	$	-	
$	21,878.13	$	69,256.25	
$	21,878.13	$	-	
$	21,378.13	$	68,256.25	
$	21,378.13	$	-	
$	20,878.13	$	67,256.25	
$	20,878.13	$	-	
$	20,278.13	$	71,156.25	
$	20,278.13	$	-	
$	19,678.13	$	69,956.25	
$	19,678.13	$	-	
$	19,078.13	$	68,756.25	
$	19,078.13	$	-	
$	18,478.13	$	67,556.25	
$	18,478.13	$	-	
$	17,878.13	$	66,356.25	
$	17,878.13	$	-	
$	17,178.13	$	70,056.25	
$	17,178.13	$	-	
$	16,478.13	$	68,656.25	
$	16,478.13	$	-	
$	15,778.13	$	67,256.25	
$	15,778.13	$	-	
$	14,978.13	$	70,756.25	
$	14,978.13	$	-	
$	14,178.13	$	69,156.25	
$	14,178.13	$	-	
$	13,378.13	$	67,556.25	
$	13,378.13	$	-	
$	12,478.13	$	70,856.25	
$	12,478.13	$	-	
$	11,550.00	$	69,028.13	
$	11,550.00	$	-	
$	10,621.88	$	67,171.88	
$	10,621.88	$	-	
$	9,590.63	$	70,212.50	
$	9,590.63	$	-	
$	8,559.38	$	68,150.00	
$	8,559.38	$	-	
$	7,425.00	$	70,984.38	
$	7,425.00	$	-	
$	6,290.63	$	68,715.63	
$	6,290.63	$	-	
$	5,156.25	$	66,446.88	
$	5,156.25	$	-	
$	3,918.75	$	69,075.00	
$	3,918.75	$	-	
$	2,681.25	$	66,600.00	
$	2,681.25	$	-	
$	1,340.63	$	69,021.88	
$	1,340.63	$	66,340.63	

-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00

$	1,145,000.00  $	799,281.25  $	1,987,959.38

Cypress Park Estates
Community Development District

Proposed Budget Debt Service Fund Series 2022

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2024	6/30/24	3 Months	9/30/24	FY2025	

Revenues							

Special Assessments	
$	511,731	
$	438,587	
$	-	
$	438,587	
$	434,150	
Interest Income	$	-	$	26,535	$	6,634	$	33,169	$	13,000	
Carry Forward Surplus	$	148,346	$	1,628,673	$	-	$	1,628,673	$	226,770	
Total Revenues	$	660,077	$  2,093,796	$	6,634	$	2,100,430	$	673,920	

Expenditures						
Series 2022						
Interest - 11/1	$	193,419	$	193,419	$	-	$	193,419	$	161,281	
Special Call - 11/1	$	-	$	1,195,000	$	-	$	1,195,000	$	-	
Principal - 5/1	$	125,000	$	105,000	$	-	$	105,000	$	110,000	
Interest - 5/1	$	193,419	$	163,578	$	-	$	163,578	$	161,281	
Total Expenditures	$	511,838	$  1,656,997	$	-	$	1,656,997	$	432,563	

Other Financing Sources/(Uses)						
Transfer In/(Out)	$	-	$	(216,663)	$	-	$	(216,663)	$	-	
Total Other Financing Sources/(Uses)	$	-	$	(216,663)	$	-	$	(216,663)	$	-	

Excess Revenues/(Expenditures)	$	148,240	$	220,136	$	6,634	$	226,770	$	241,358	

*Carry forward less amount in Reserve funds.				

Series 2022		
Interest - 11/1/25 	$158,875	
Total 	$158,875	

Product	
Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit	
Single Family - Phase 2	178	$169,100	$950	$1,022	
Single family - Phase 3	171	$265,050	$1,550	$1,667	
	349	$434,150			

Cypress Park Estates Community Development District Series 2022 Special Assessment Bonds Amortization Schedule

DATE	BALANCE	PRINCIPAL	INTEREST	TOTAL

11/01/24	$
05/01/25	$
11/01/25	$
05/01/26	$
11/01/26	$
05/01/27	$
11/01/27	$
05/01/28	$
11/01/28	$
05/01/29	$
11/01/29	$
05/01/30	$
11/01/30	$
05/01/31	$
11/01/31	$
05/01/32	$
11/01/32	$
05/01/33	$
11/01/33	$
05/01/34	$
11/01/34	$
05/01/35	$
11/01/35	$
05/01/36	$
11/01/36	$
05/01/37	$
11/01/37	$
05/01/38	$
11/01/38	$
05/01/39	$
11/01/39	$
05/01/40	$
11/01/40	$
05/01/41	$
11/01/41	$
05/01/42	$
11/01/42	$
05/01/43	$
11/01/43	$
05/01/44	$
11/01/44	$
05/01/45	$
11/01/45	$
05/01/46	$
11/01/46	$
05/01/47	$
11/01/47	$
05/01/48	$
11/01/48	$
05/01/49	$
11/01/49	$
05/01/50	$
11/1/50	$
5/1/51	$
11/1/51	$
5/1/52	$

6,445,000.00	$
6,445,000.00	$
6,100,000.00	$
6,100,000.00	$
6,100,000.00	$
6,100,000.00	$
6,100,000.00	$
6,100,000.00	$
5,975,000.00	$
5,975,000.00	$
5,840,000.00	$
5,840,000.00	$
5,555,000.00	$
5,400,000.00	$
5,400,000.00	$
5,400,000.00	$
5,400,000.00	$
5,400,000.00	$
5,240,000.00	$
5,240,000.00	$
5,070,000.00	$
5,070,000.00	$
4,890,000.00	$
4,890,000.00	$
4,705,000.00	$
4,705,000.00	$
4,510,000.00	$
4,510,000.00	$
4,305,000.00	$
4,305,000.00	$
4,090,000.00	$
4,090,000.00	$
3,375,000.00	$
3,375,000.00	$
3,375,000.00	$
3,375,000.00	$
3,375,000.00	$
3,375,000.00	$
3,110,000.00	$
3,110,000.00	$
2,830,000.00	$
2,830,000.00	$
2,535,000.00	$
2,535,000.00	$
2,225,000.00	$
2,225,000.00	$
1,900,000.00	$
1,900,000.00	$
1,560,000.00	$
1,560,000.00	$
1,200,000.00	$
1,200,000.00	$
820,000.00	$
820,000.00	$
420,000.00	$
420,000.00	$

- 110,000.00

$	161,281.25	$	429,859.38	
$	161,281.25	$	-	
$	158,875.00	$	430,156.25	
$	158,875.00	$	-	
$	156,359.38	$	430,234.38	
$	156,359.38	$	-	
$	153,734.38	$	430,093.75	
$	153,734.38	$	-	
$	150,765.63	$	429,500.00	
$	150,765.63	$	-	
$	147,559.38	$	433,325.00	
$	147,559.38	$	-	
$	144,234.38	$	431,793.75	
$	144,234.38	$	-	
$	140,790.63	$	430,025.00	
$	140,790.63	$	-	
$	137,109.38	$	432,900.00	
$	137,109.38	$	-	
$	133,109.38	$	430,218.75	
$	133,109.38	$	-	
$	128,859.38	$	431,968.75	
$	128,859.38	$	-	
$	124,359.38	$	433,218.75	
$	124,359.38	$	-	
$	119,734.38	$	429,093.75	
$	119,734.38	$	-	
$	114,859.38	$	429,593.75	
$	114,859.38	$	-	
$	109,734.38	$	429,593.75	
$	109,734.38	$	-	
$	104,359.38	$	429,093.75	
$	104,359.38	$	-	
$	98,734.38	$	428,093.75	
$	98,734.38	$	-	
$	92,734.38	$	431,468.75	
$	92,734.38	$	-	
$	86,484.38	$	429,218.75	
$	86,484.38	$	-	
$	79,693.75	$	431,178.13	
$	79,693.75	$	-	
$	72,518.75	$	432,212.50	
$	72,518.75	$	-	
$	64,959.38	$	432,478.13	
$	64,959.38	$	-	
$	57,015.63	$	431,975.00	
$	57,015.63	$	-	
$	48,687.50	$	430,703.13	
$	48,687.50	$	-	
$	39,975.00	$	428,662.50	
$	39,975.00	$	-	
$	30,750.00	$	430,725.00	
$	30,750.00	$	-	
$	21,012.50	$	431,762.50	
$	21,012.50	$	-	
$	10,762.50	$	431,775.00	
$	10,762.50	$	430,762.50	

- 115,000.00
- 120,000.00
- 125,000.00
- 135,000.00
- 140,000.00
- 145,000.00
- 155,000.00
- 160,000.00
- 170,000.00
- 180,000.00
- 185,000.00
- 195,000.00
- 205,000.00
- 215,000.00
- 225,000.00
- 240,000.00
- 250,000.00
- 265,000.00
- 280,000.00
- 295,000.00
- 310,000.00
- 325,000.00
- 340,000.00
- 360,000.00
- 380,000.00
- 400,000.00
- 420,000.00

$	6,550,000.00  $	5,941,684.50  $	12,491,684.50

Cypress Park Estates
Community Development District

Proposed Budget Capital Reserve Fund

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2024	6/30/24	3 Months	9/30/24	FY2025	

Revenues						
Carry Forward Surplus	$	-	$	-	$	-	$	-	$	33,571	
Total Revenues	$	-	$	-	$	-	$	-	$	33,571	

Expenditures						
Holiday Decorations	$	-	$	-	$	-	$	-	$	10,000	
Chair Lift Replacement	$	-		$	-	$	-	$	10,500	
Playground Shade	$	-	$	-	$	-	$	-	$	32,000	
Total Expenditures	$	-	$	-	$	-	$	-	$	52,500	

Other Financing Sources/(Uses)						
Transfer In	$	33,571	$	-	$	33,571	$	33,571	$	75,000	
Total Other Financing Sources/(Uses)	$	33,571	$	-	$	33,571	$	33,571	$	75,000	
						
Excess Revenues/(Expenditures)	$	33,571	$	-	$	33,571	$	33,571	$	56,071	

Cypress Park Estates CDD FY 25 Roll

PARCEL ID	UNITS FY 25 O&M	SERIES	SERIES	SERIES	TOTAL
2020 AA1 2020 AA2	 2022 DEBT	DEBT	DEBT	
272723757502000010	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000020	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000030	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000040	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000050	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000060	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000070	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000080	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000090	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000100	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000110	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000120	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000130	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000140	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000150	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000160	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000170	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000180	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000190	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000200	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000210	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000220	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000230	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000240	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000250	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000260	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000270	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000280	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000290	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000300	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000310	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000320	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000330	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000340	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000350	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000360	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000370	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000380	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000390	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000400	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000410	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000420	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000430	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000440	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000450	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000460	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000470	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000480	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000490	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000500	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000510	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000520	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000530	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000540	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000550	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000560	1	$1,166.38	$1,344.09	$2,510.47	

PARCEL ID	UNITS FY 25 O&M	SERIES	SERIES	SERIES	TOTAL
2020 AA1 2020 AA2	 2022 DEBT	DEBT	DEBT	
272723757502000570	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000580	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000590	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000600	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000610	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000620	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000630	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000640	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000650	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000660	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000670	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000680	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000690	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000700	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000710	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000720	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000730	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000740	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000750	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000760	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000770	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000780	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000790	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000800	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000810	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000820	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000830	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000840	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000850	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000860	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000870	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000880	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000890	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000900	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000910	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000920	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000930	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000940	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000950	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000960	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000970	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000980	1	$1,166.38	$1,344.09	$2,510.47	
272723757502000990	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001000	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001010	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001020	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001030	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001040	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001050	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001060	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001070	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001080	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001090	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001100	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001110	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001120	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001130	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001140	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001150	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001160	1	$1,166.38	$1,344.09	$2,510.47	

PARCEL ID	UNITS FY 25 O&M	SERIES	SERIES	SERIES	TOTAL
2020 AA1 2020 AA2	 2022 DEBT	DEBT	DEBT	
272723757502001170	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001180	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001190	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001200	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001210	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001220	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001230	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001240	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001250	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001260	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001270	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001280	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001290	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001300	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001310	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001320	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001330	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001340	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001350	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001360	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001370	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001380	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001390	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001400	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001410	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001420	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001430	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001440	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001450	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001460	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001470	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001480	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001490	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001500	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001510	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001520	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001530	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001540	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001550	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001560	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001570	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001580	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001590	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001600	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001610	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001620	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001630	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001640	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001650	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001660	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001670	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001680	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001690	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001700	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001710	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001720	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001730	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001740	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001750	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001760	1	$1,166.38	$1,344.09	$2,510.47	

PARCEL ID	UNITS FY 25 O&M	SERIES	SERIES	SERIES	TOTAL
2020 AA1 2020 AA2	 2022 DEBT	DEBT	DEBT	
272723757502001770	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001780	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001790	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001800	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001810	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001820	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001830	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001840	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001850	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001860	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001870	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001880	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001890	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001900	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001910	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001920	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001930	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001940	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001950	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001960	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001970	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001980	1	$1,166.38	$1,344.09	$2,510.47	
272723757502001990	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002000	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002010	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002020	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002030	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002040	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002050	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002060	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002070	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002080	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002090	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002100	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002110	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002120	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002130	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002140	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002150	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002160	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002170	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002180	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002190	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002200	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002210	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002220	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002230	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002240	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002250	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002260	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002270	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002280	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002290	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002300	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002310	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002320	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002330	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002340	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002350	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002360	1	$1,166.38	$1,344.09	$2,510.47	

PARCEL ID	UNITS FY 25 O&M	SERIES	SERIES	SERIES	TOTAL
2020 AA1 2020 AA2	 2022 DEBT	DEBT	DEBT	
272723757502002370	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002380	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002390	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002400	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002410	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002420	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002430	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002440	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002450	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002460	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002470	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002480	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002490	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002500	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002510	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002520	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002530	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002540	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002550	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002560	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002570	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002580	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002590	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002600	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002610	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002620	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002630	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002640	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002650	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002660	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002670	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002680	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002690	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002700	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002710	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002720	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002730	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002740	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002750	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002760	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002770	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002780	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002790	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002800	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002810	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002820	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002830	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002840	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002850	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002860	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002870	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002880	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002890	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002900	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002910	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002920	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002930	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002940	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002950	1	$1,166.38	$1,344.09	$2,510.47	
272723757502002960	1	$1,166.38	$1,344.09	$2,510.47	

PARCEL ID	UNITS FY 25 O&M	SERIES	SERIES	SERIES	TOTAL
2020 AA1 2020 AA2	 2022 DEBT	DEBT	DEBT	
272723757502002970	1	$1,166.38	$1,344.09			$2,510.47	
272723757502002980	1	$1,166.38	$1,344.09			$2,510.47	
272723757502002990	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003000	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003010	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003020	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003030	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003040	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003050	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003060	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003070	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003080	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003090	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003100	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003110	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003120	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003130	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003140	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003150	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003160	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003170	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003180	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003190	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003200	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003210	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003220	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003230	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003240	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003250	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003260	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003270	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003280	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003290	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003300	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003310	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003320	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003330	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003340	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003350	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003360	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003370	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003380	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003390	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003400	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003410	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003420	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003430	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003440	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003450	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003460	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003470	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003480	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003490	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003500	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003510	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003520	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003530	1	$1,166.38	$1,344.09			$2,510.47	
272723757502003540	1	$1,166.38	$1,344.09			$2,510.47	
272723757503003550	1	$1,166.38		$430.11	$1,021.51	$2,618.00	
272723757503003560	1	$1,166.38		$430.11	$1,021.51	$2,618.00	

PARCEL ID	UNITS FY 25 O&M	SERIES	SERIES	SERIES	TOTAL
2020 AA1 2020 AA2	 2022 DEBT	DEBT	DEBT	
272723757503003570	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003580	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003590	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003600	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003610	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003620	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003630	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003640	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003650	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003660	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003670	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003680	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003690	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003700	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003710	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003720	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003730	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003740	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003750	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003760	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003770	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003780	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003790	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003800	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003810	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003820	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003830	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003840	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003850	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003860	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003870	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003880	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003890	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003900	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003910	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003920	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003930	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003940	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003950	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003960	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003970	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003980	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503003990	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004000	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004010	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004020	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004030	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004040	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004050	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004060	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004070	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004080	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004090	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004100	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004110	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004120	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004130	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004140	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004150	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004160	1	$1,166.38	$430.11	$1,021.51	$2,618.00	

PARCEL ID	UNITS FY 25 O&M	SERIES	SERIES	SERIES	TOTAL
2020 AA1 2020 AA2	 2022 DEBT	DEBT	DEBT	
272723757503004170	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004180	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004190	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004200	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004210	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004220	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004230	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004240	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004250	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004260	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004270	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004280	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004290	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004300	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004310	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004320	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004330	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004340	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004350	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004360	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004370	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004380	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004390	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004400	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004410	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004420	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004430	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004440	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004450	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004460	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004470	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004480	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004490	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004500	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004510	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004520	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004530	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004540	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004550	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004560	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004570	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004580	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004590	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004600	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004610	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004620	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004630	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004640	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004650	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004660	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004670	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004680	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004690	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004700	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004710	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004720	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004730	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004740	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004750	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004760	1	$1,166.38	$430.11	$1,021.51	$2,618.00	

PARCEL ID	UNITS FY 25 O&M	SERIES	SERIES	SERIES	TOTAL
2020 AA1 2020 AA2	 2022 DEBT	DEBT	DEBT	
272723757503004770	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004780	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004790	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004800	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004810	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004820	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004830	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004840	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004850	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004860	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004870	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004880	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004890	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004900	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004910	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004920	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004930	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004940	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004950	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004960	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004970	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004980	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503004990	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005000	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005010	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005020	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005030	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005040	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005050	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005060	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005070	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005080	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005090	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005100	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005110	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005120	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005130	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005140	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005150	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005160	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005170	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005180	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005190	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005200	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005210	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005220	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005230	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005240	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005250	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005260	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005270	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005280	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005290	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005300	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005310	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272723757503005320	1	$1,166.38	$430.11	$1,021.51	$2,618.00	
272724757675005330	1	$1,166.38		$1,666.67	$2,833.05	
272724757675005340	1	$1,166.38		$1,666.67	$2,833.05	
272724757675005350	1	$1,166.38		$1,666.67	$2,833.05	
272724757675005360	1	$1,166.38		$1,666.67	$2,833.05	

PARCEL ID	UNITS FY 25 O&M	SERIES	SERIES	SERIES	TOTAL
2020 AA1 2020 AA2	 2022 DEBT	DEBT	DEBT	
272724757675005370	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005380	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005390	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005400	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005410	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005420	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005430	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005440	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005450	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005460	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005470	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005480	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005490	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005500	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005510	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005520	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005530	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005540	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005550	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005560	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005570	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005580	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005590	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005600	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005610	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005620	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005630	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005640	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005650	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005660	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005670	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005680	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005690	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005700	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005710	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005720	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005730	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005740	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005750	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005760	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005770	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005780	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005790	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005800	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005810	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005820	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005830	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005840	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005850	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005860	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005870	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005880	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005890	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005900	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005910	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005920	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005930	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005940	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005950	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005960	1	$1,166.38	$1,666.67	$2,833.05	

PARCEL ID	UNITS FY 25 O&M	SERIES	SERIES	SERIES	TOTAL
2020 AA1 2020 AA2	 2022 DEBT	DEBT	DEBT	
272724757675005970	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005980	1	$1,166.38	$1,666.67	$2,833.05	
272724757675005990	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006000	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006010	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006020	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006030	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006040	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006050	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006060	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006070	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006080	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006090	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006100	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006110	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006120	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006130	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006140	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006150	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006160	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006170	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006180	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006190	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006200	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006210	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006220	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006230	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006240	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006250	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006260	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006270	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006280	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006290	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006300	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006310	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006320	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006330	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006340	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006350	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006360	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006370	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006380	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006390	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006400	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006410	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006420	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006430	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006440	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006450	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006460	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006470	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006480	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006490	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006500	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006510	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006520	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006530	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006540	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006550	1	$1,166.38	$1,666.67	$2,833.05	
272724757675006560	1	$1,166.38	$1,666.67	$2,833.05	

PARCEL ID	UNITS FY 25 O&M	SERIES	SERIES	SERIES	TOTAL
2020 AA1 2020 AA2	 2022 DEBT	DEBT	DEBT	
272724757675006570	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006580	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006590	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006600	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006610	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006620	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006630	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006640	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006650	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006660	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006670	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006680	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006690	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006700	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006710	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006720	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006730	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006740	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006750	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006760	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006770	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006780	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006790	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006800	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006810	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006820	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006830	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006840	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006850	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006860	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006870	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006880	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006890	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006900	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006910	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006920	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006930	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006940	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006950	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006960	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006970	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006980	1	$1,166.38			$1,666.67	$2,833.05	
272724757675006990	1	$1,166.38			$1,666.67	$2,833.05	
272724757675007000	1	$1,166.38			$1,666.67	$2,833.05	
272724757675007010	1	$1,166.38			$1,666.67	$2,833.05	
272724757675007020	1	$1,166.38			$1,666.67	$2,833.05	
272724757675007030	1	$1,166.38			$1,666.67	$2,833.05	
Total Gross Assessments	703	$819,965.14	$475,807.86	$76,559.58	$466,829.35	$1,839,161.93	

Total Net Assessments	$762,567.58 $442,501.31 $71,200.41 $434,151.30 $1,710,420.59

Section V

RESOLUTION 2024-06
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CYPRESS PARK ESTATES COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2024/2025; AND PROVIDING FOR AN EFFECTIVE DATE.

Whereas, the Cypress Park Estates Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated within Polk County, Florida; and
Whereas, the District is required by Section 189.015, Florida Statutes, to file quarterly, semi- annually, or annually a schedule (including date, time, and location) of its regular meetings with local governing authorities; and

Whereas, further, in accordance with the above-referenced statute, the District shall also publish quarterly, semi-annually, or annually the District’s regular meeting schedule in a newspaper of general paid circulation in the county in which the District is located; and

WHEREAS, the Board desires to adopt the Fiscal Year 2024/2025 annual meeting schedule attached as Exhibit A.
NOW THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CYPRESS PARK ESTATES COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The Fiscal Year 2024/2025 annual meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and shall be published in accordance with the requirements of Florida law and also provided to applicable governing authorities.

SECTION 2.   This Resolution shall become effective immediately upon its adoption.

Passed and adopted this 23rd day of July 2024.

ATTEST:	CYPRESS PARK ESTATES COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	Fiscal Year 2024/2025 Annual Meeting Schedule

Exhibit A: Fiscal Year 2024/2025 Annual Meeting Schedule
BOARD OF SUPERVISORS MEETING DATES
CYPRESS PARK ESTATES COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2024/2025
The Board of Supervisors of the Cypress Park Estates Community Development District will hold their regular meetings for Fiscal Year 2024/2025 at the Lake Alfred Public Library, 245 N. Seminole Avenue, Lake Alfred, Florida 33850, on the 4th Tuesday of every month at 11:00 AM unless otherwise indicated as follows:
October 22, 2024
November 19, 2024 (3rd Tuesday) (Landowners’ Meeting & Board Meeting) December 17, 2024 (3rd Tuesday)
January 28, 2025
February 25, 2025
March 25, 2025
April 22, 2025
May 27, 2025
June 24, 2025
July 22, 2025
August 26, 2025
September 23, 2025

The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from Governmental Management Services - Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801 or by calling (407) 841-5524.
There may be occasions when one or more Supervisors or staff will participate by telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (407) 841-5524 at least 48 hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Office.

A person who decides to appeal any decision made at the meeting with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.
District Manager

Section VI

Memorandum
To: Board of Supervisors From: District Management Date: July 23, 2024
RE:	HB7013 – Special Districts Performance Measures and Standards

To enhance accountability and transparency, new regulations were established for all special districts, by the Florida Legislature, during their 2024 legislative session. Starting on October 1, 2024, or by the end of the ﬁrst full ﬁscal year after its creation (whichever comes later), each special district must establish goals and objectives for each program and activity, as well as develop performance measures and standards to assess the achievement of these goals and objectives. Additionally, by December 1 each year (initial report due on December 1, 2025), each special district is required to publish an annual report on its website, detailing the goals and objectives achieved, the performance measures and standards used, and any goals or objectives that were not achieved.
District Management has identiﬁed the following key categories to focus on for Fiscal Year 2025 and develop statutorily compliant goals for each:
Community Communication and Engagement
Infrastructure and Facilities Maintenance
Financial Transparency and Accountability
Additionally, special districts must provide an annual reporting form to share with the public that reﬂects whether the goals & objectives were met for the year. District Management has streamlined these requirements into a single document that meets both the statutory requirements for goal/objective setting and annual reporting.
The proposed goals/objectives and the annual reporting form are attached as exhibit A to this memo. District Management recommends that the Board of Supervisors adopt these goals and objectives to maintain compliance with HB7013 and further enhance their commitment to the accountability and transparency of the District.

Exhibit A:
Goals, Objectives and Annual Reporting Form

Cypress Park Estates Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2024 – September 30, 2025

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

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting 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 in accordance with Florida Statutes, 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:	 
Cypress Park Estates Community Development District

District Manager:		Date:	 Print Name:	 
Cypress Park Estates Community Development District

Section VII

CYPRESS PARK ESTATES COMMUNITY DEVELOPMENT DISTRICT CITY OF HAINES CITY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

CYPRESS PARK ESTATES COMMUNITY DEVELOPMENT DISTRICT CITY OF HAINES CITY, FLORIDA

TABLE OF CONTENTS

	Page	
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	7	
Statement of Activities	8	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	9	
Reconciliation of the Balance Sheet – Governmental Funds		
to the Statement of Net Position	10	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
11	
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities	
12	
Notes to Financial Statements	13-22	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual – General Fund	
23	
Notes to Required Supplementary Information	24	
OTHER INFORMATION		
Data Elements Required by Florida Statute 218.39(3)(c)	25	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

26-27	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	

28	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
29-30	

INDEPENDENT AUDITOR’S REPORT
To the Board of Supervisors
Cypress Park Estates Community Development District City of Haines City, Florida

951 Yamato Road ▪ Suite 280 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Cypress Park Estates Community Development District, City of Haines City, Florida (“District”) as of and for the fiscal year ended September 30, 2023, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2023, and the respective changes in financial position thereof for the fiscal year ended September 30, 2023 then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c) but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated May 28, 2024, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

May 28, 2024

MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Cypress Park Estates Community Development District, City of Haines City, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2023. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.
FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $7,062,609.

The change in the District’s total net position in comparison with the prior fiscal year was
$5,000,351, an increase. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2023, the District’s governmental funds reported combined ending fund balance of $2,605,027. The fund balance is non-spendable for prepaid items, restricted for debt service and capital projects, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.
OVERVIEW OF FINANCIAL STATEMENTS

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

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

The statement of net position presents information on all the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

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

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

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

OVERVIEW OF FINANCIAL STATEMENTS (Continued)

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

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains three governmental funds for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund, and capital projects fund, all of which are considered major funds.

The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

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

GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of an entity’s financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year.

Key components of the District’s net position are reflected in the following table:

NET POSITION
SEPTEMBER 30,		
2023	2022	
Current and other assets	$	3,149,765	$	8,209,075	
Capital assets, net of depreciation	21,163,860	10,983,423	
Total assets	24,313,625	19,192,498	
Current liabilities	843,944	469,202	
Long-term liabilities	16,407,072	16,661,038	
Total liabilities	17,251,016	17,130,240	
Net position		
Net investment in capital assets	4,756,788	912,070	
Restricted	1,994,637	1,078,760	
Unrestricted	311,184	71,428	
Total net position	$	7,062,609	$	2,062,258	

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure) less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used.
The District’s net position increased during the most recent fiscal year. The majority of the increase was due to Developer contributions related to the infrastructure improvements which are under construction.

Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
2023	2022

Revenues:
Program revenues
Charges for services	$	2,494,048	$	767,325	
Operating grants and contributions	43,007	12,958	
Capital grants and contributions	3,520,866	1,970,466	
General revenues Miscellaneous income	
60	
-	
Total revenues	6,057,981	2,750,749	
Expenses:
General government	
91,562	
100,016	
Maintenance and operations	232,737	107,016	
Bond issue costs	5,900	337,830	
Interest	727,431	468,834	
Total expenses	1,057,630	1,013,696	
Change in net position	5,000,351	1,737,053	
Net position - beginning	2,062,258	325,205	
Net position - ending	$	7,062,609	$	2,062,258	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2023 was $1,057,630. The costs of the District’s activities were funded by program revenues which were comprised of Developer contributions, assessments, and investment earnings.
GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2023.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets
At September 30, 2023, the District had $21,198,448 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $34,588 has been taken, which resulted in a net book value of $21,163,860. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt
At September 30, 2023, the District had $16,355,000 Bonds outstanding for its governmental activities. In addition, the District has $126,035 in outstanding notes payable related to a financed purchase agreement. More detailed information about the District’s capital debt is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND OTHER EVENTS

For the subsequent fiscal year, the District anticipates that the cost of general operations will increase as the District is built out.
CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT

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

CYPRESS PARK ESTATES COMMUNITY DEVELOPMENT DISTRICT CITY OF HAINES CITY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2023

	Governmental
	Activities		
ASSETS		
Cash and cash equivalents	$	97,476	
Assessments receivable	218,640	
Due from Developer	524,203	
Prepaid items	25,017	
Restricted assets:		
Investments	2,284,429	
Capital assets:		
Nondepreciable	21,048,389	
Depreciable, net		115,471 	
Total assets		24,313,625 	

LIABILITIES		
Accounts payable	20,535	
Accrued interest payable	299,206	
Contracts and retainage payable	524,203	
Non-current liabilities:		
Due within one year	290,000	
Due in more than one year		16,117,072 	
Total liabilities		17,251,016 	

NET POSITION		
Net investment in capital assets	4,756,788	
Restricted for debt service	1,994,637	
Unrestricted		311,184 	
Total net position	 $	7,062,609 	

See notes to the financial statements

CYPRESS PARK ESTATES COMMUNITY DEVELOPMENT DISTRICT CITY OF HAINES CITY, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

Charges for

Program Revenues Operating Grants and

Capital Grants and

Net (Expense) Revenue and Changes in Net Position

Governmental

Functions/Programs		Expenses	Services	Contributions	Contributions	Activities	 Primary government:
Governmental activities:

General government

$	91,562	$

91,562	$

-	$	-	$	-

Maintenance and operations	232,737	263,419	-	3,520,866	3,551,548	
Interest on long-term debt	727,431	2,139,067	43,007	-	1,454,643	
Bond issue costs			5,900		-		-		-		(5,900)  Total governmental activities		1,057,630	2,494,048	43,007	3,520,866	5,000,291 

General revenues:
Miscellaneous income		60 
Total general revenues		60 
Change in net position	5,000,351
Net position - beginning		2,062,258 
Net position - ending	 $ 7,062,609 

See notes to the financial statements

BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2023

	Major Funds		Total

Debt
General	Service

Capital Projects

Governmental Funds

ASSETS		
Cash and cash equivalents	$	89,996	$	-	$	7,480	$	97,476	
Investments	-	2,076,021	208,408	2,284,429	
Due from Developer	-	-	524,203	524,203	
Due from other funds	-	23	-	23	
Assessments receivable	841	217,799	-	218,640	
Prepaid items	25,017	-	-	25,017	
Total assets	 $	115,854	$ 2,293,843	$	740,091	$	3,149,788 

LIABILITIES AND FUND BALANCES		
Liabilities:		
Accounts payable	$	20,535	$	-	$	-	$	20,535	
Contracts and retainage payable	-	-	524,203	524,203	
Due to other funds	23	-	-	23	
Total liabilities	20,558	-	524,203	544,761	

Fund balances: Nonspendable:
Prepaid items	25,017	-	-	25,017	
Restricted for:					
Debt service	-	2,293,843	-	2,293,843	
Capital projects	-	-	215,888	215,888.00	
Assigned to:					
Unassigned	70,279	-	-	70,279	
Total fund balances	95,296	2,293,843	215,888	2,605,027	

Total liabilities and fund balances

$	115,854

$ 2,293,843	$

740,091

$	3,149,788

See notes to the financial statement

RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2023

Fund balance - governmental funds	$	2,605,027 Amounts reported for governmental activities in the statement of
net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the government as a whole.
Cost of capital assets	21,198,448
Accumulated depreciation	   (34,588)   21,163,860 
Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Accrued interest payable	(299,206)	
Bonds payable	(16,281,037)	
Note payable		(126,035)	(16,706,278) 	
Net position of governmental activities	$	7,062,609	

See notes to the financial statement

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

	Major Funds		Total

REVENUES

Debt
General	Service

Capital Projects

Governmental Funds

Assessments

$	354,981

$	2,139,067	$

-	$  2,494,048

Developer contributions	-	-	2,577,578	2,577,578	
Miscellaneous Income	60	-	-	60	
City contributions	-	-	846,598	846,598	
Interest Income	-	43,007	96,690	139,697	
Total revenues	355,041	2,182,074	3,520,866	6,057,981	

EXPENDITURES
Current:
General government	91,487	-	75	91,562	
Maintenance and operations	211,300	-	-	211,300	
Debt service:
Principal	
19,607	
295,000	
-	
314,607	
Interest	8,779	680,291	-	689,070	
Bond issuance costs	-	-	5,900	5,900	
Capital outlay	57,999	-	10,143,875	10,201,874	
Total expenditures	389,172	975,291	10,149,850	11,514,313	

Excess (deficiency) of revenues over (under) expenditures	

(34,131)	

1,206,783	

(6,628,984)	

(5,456,332)	

OTHER FINANCING SOURCES (USES)
Transfers in (out)	

-	

(255,187)	

255,187	

-	
Note proceeds	57,999	-	-	57,999	
Total other financing sources (uses)	57,999	(255,187)	255,187	57,999	

Net change in fund balances	
23,868	
951,596	
(6,373,797)	
(5,398,333)	
Fund balances - beginning	71,428	1,342,247	6,589,685	8,003,360	

Fund balances - ending	
$	95,296	
$	2,293,843	
$	215,888	
$  2,605,027	

See notes to the financial statements

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

Net change in fund balances - total governmental funds	$ (5,398,333)	
Amounts reported for governmental activities in the statement of activities are different because:		
Governmental funds report capital outlays as expenditures; however, the cost of those assets is eliminated in the statement of activities and capitalized in the statement of net position.	

10,201,874	
Depreciation on capital assets is not recognized in the governmental fund statement but is reported as an expense in the statement of activities.	

(21,437)	
Repayment of long-term liabilities are reported as expenditures in the governmental fund statements, but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.	

314,607	
Governmental funds report notes payable as financial resources when debt is first issued, whereas these amounts are eliminated in the statement of activities and recognized as long-term liabilities in the statement of net position.	

(57,999)	
Amortization of Bond discounts/premiums is not recognized in the governmental fund financial statements, but is reported as an expense		
in the statement of activities.	(2,642)	
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the governmental fund financial statements.	

	(35,719) 	
Change in net position of governmental activities	$	5,000,351	

See notes to the financial statements

NOTES TO FINANCIAL STATEMENTS

NOTE 1 - NATURE OF ORGANIZATION AND REPORTING ENTITY

Cypress Park Estates Community Development District (the "District") was established by the City Council of City of Haines City’s approval of Ordinance No. 19-1664 effective on December 5, 2019 pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected on an at large basis by the owners of the property within the District. The Board exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes. As of September 30, 2023, all of the Board members are affiliated with KRPC East Johnson LLC (“Developer”).

The Board has the responsibility for:
Allocating and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment; operating- type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.
Assessments
Assessments are non-ad valorem assessments on benefited property within the District. Operating and maintenance assessments are based upon the adopted budget and levied annually. Debt service assessments are levied when Bonds are issued and assessed and collected on an annual basis. The District may collect assessments directly or utilize the uniform method of collection under Florida Statutes. Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by the County Tax Collector on November 1 and due on or before March 31 of each year. Property owners may prepay a portion or all of the debt service assessments on their property subject to various provisions in the Bond documents.

Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

The District reports the following major governmental funds:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.
Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest on long-term debt.

Capital Projects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.
When both restricted and unrestricted resources are available for use, it is the government’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

Assets, Liabilities and Net Position or Equity
Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.

Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).
The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:
The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.
Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.
Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.
Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.
The playground equipment is being depreciated over 7 years. Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but
not yet earned.

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

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.
In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.
The District can establish limitations on the use of fund balance as follows:
Committed fund balance – Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.
Assigned fund balance – Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

Fund Equity/Net Position (Continued)
The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.
Other Disclosures

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

NOTE 3 - BUDGETARY INFORMATION

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

The District follows these procedures in establishing the budgetary data reflected in the financial statements.
Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriations for annually budgeted funds lapse at the end of the year.

NOTE 4 – DEPOSITS AND INVESTMENTS

Deposits
The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

The District’s investments were held as follows at September 30, 2023:

 Amortized Cost	Credit Risk	Maturities	
Weighted average of the fund

First American Government Obligation Fd Cl D First American Treasury Obligation Fd Cl Y

$	1,827,577	S&P AAAm

	456,852 	S&P AAAm
 $	2,284,429 

portfolio: 24 days Weighted average of the fund
portfolio: 15 days

Credit risk – For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk – The District places no limit on the amount the District may invest in any one issuer.
Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.

However, the Bond Indenture limits the type of investments held using unspent proceeds.
Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1:	Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. Accordingly, the District’s investments have been reported at amortized cost above.

Capital asset activity for the fiscal year ended September 30, 2023 was as follows:
Beginning

Ending

Governmental activities

Balance

Additions	Reductions

Balance

Capital assets, not being depreciated
Infrastructure under construction	
$	10,904,514	
$	10,143,875	
$	-	$	21,048,389	
Total capital assets, not being depreciated	10,904,514	10,143,875	-	21,048,389	

Capital assets, being depreciated Playground equipment - financed purchase	

92,060	

57,999	

-	

150,059	
Total capital assets, being depreciated	92,060	57,999	-	150,059	

Less accumulated depreciation for: Playground equipment - financed purchase	

13,151	

21,437	

-	

34,588	
Total accumulated depreciation	13,151	21,437	-	34,588	

Total capital assets being depreciated	
78,909	
36,562	
-	115,471	

Governmental activities capital assets, net	
$	10,983,423	
$	10,180,437	
$	-	$	21,163,860	
The infrastructure intended to serve the District has been estimated at a total cost of approximately
$22,500,000.	The infrastructure will include public roadway improvements, stormwater management facilities, master sanitary sewer lift station and utilities, entry feature, landscaping and signage, and parks and recreational facilities. A portion of the project costs was expected to be financed with the proceeds from the issuance of Bonds with the remainder to be funded by the Developer and conveyed to the District. Upon completion, certain improvements are to be conveyed to others for ownership and maintenance responsibilities. The Developer contributed $2,577,578 towards the infrastructure improvements during the current fiscal year. The City of Haines City contributed $846,598 towards the infrastructure improvements during the current fiscal year.

NOTE 6 – LONG-TERM LIABILITIES

Series 2020
On November 12, 2020, the District issued $8,955,000 of Special Assessment Bonds, Series 2020 Assessment Area 1 consisting of $7,770,000 Term Bonds due on May 1, 2051 and Series 2020 Assessment Area 2 consisting of $1,185,000 due on May 1, 2051 with fixed interest rates ranging from 2.625% to 4.125%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2022 through May 1, 2051.
The Series 2020 Bonds are subject to redemption prior to maturity as outlined in the Bond Indenture.. The Bonds are also subject to mandatory sinking fund redemption prior to their selected maturity in the manner outlined in the Bond Indenture. determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements

Series 2022
On June 1, 2022, the District issued $7,865,000 of Special Assessment Bonds, Series 2022 consisting of
$655,000 Term Bond due May 1, 2027, $820,000 Term Bond due May 1, 2032, $2,405,000 Term Bond due May 1, 2042 and $3,985,000 Ter Bond due May 1, 2052 with fixed interest rates ranging from 4.375% to 5.125%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2023 through May 1, 2052.

The Series 2022 Bonds are subject to redemption prior to maturity as outlined in the Bond Indenture. The Bonds are also subject to mandatory sinking fund redemption prior to their selected maturity in the manner outlined in the Bond Indenture. determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture. See Note 12 - Subsequent Events for call amounts subsequent to the fiscal year end.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements
Financed Purchase Agreement
In May 2022 the District entered into an agreement for the acquisition of playground equipment. The total acquisition cost of the property was $49,910, which was recognized as a financed purchase note payable during the current fiscal year. The term of the agreement is from May 30, 2022 to April 30, 2027 and is payable in monthly installments ranging from $662 to $1,046.

In August 2022 the District entered into an agreement for the acquisition of playground equipment. The total acquisition cost of the property was $42,150, which was recognized as a financed purchase note payable during the current fiscal year. The term of the agreement is from August 12, 2022 to July 12, 2027 and is payable in monthly installments ranging from $524 to $835.

In July 2023 the District entered into an agreement for the acquisition of playground equipment. The total acquisition cost of the property was $57,999, which was recognized as a financed purchase note payable during the current fiscal year. The term of the agreement is from July 1, 2023 to June 1, 2028 and is payable in monthly installments of approximately $1,182.
Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2023 were as follows:

	Beginning
Balance	
Additions	Reductions	Ending
Balance	Due Within
One Year	
Governmental activities					
Bonds Payable:					
Series 2020	$	8,785,000	$	-	$	175,000	$	8,610,000	$	170,000	
Less: Original issue discount	(76,605)	-	(2,642)	(73,963)	-	
Series 2022	7,865,000	-	120,000	7,745,000	120,000	
Note payable - financed purchase	87,643	57,999	19,607	126,035	-	
Total	$	16,661,038	$	57,999	$	311,965	$	16,407,072	$	290,000	

Long-term Debt Activity (Continued)
At September 30, 2023, the future payments on the note payable were as follows:

Fiscal year	Amount	
2024	$	37,161	
2025	37,170	
2026	37,162	
2027	29,447	
2028	9,949	

Total payments	

150,889	
Less: amounts representing interest		(24,854)	
Note payable - financed purchase	 $	126,035 	

At September 30, 2023, the scheduled debt service requirements on the long-term debt were as follows:

Year ending

	Governmental Activities	

  September 30:	Principal	Interest	Total	
2024	$	300,000	$	718,094	$	1,018,094	
2025	315,000	707,756	1,022,756	
2026	325,000	696,870	1,021,870	
2027	340,000	684,600	1,024,600	
2028	350,000	671,732	1,024,600	
2029-2033	1,995,000	3,134,298	5,129,298	
2034-2038	2,480,000	2,665,716	5,145,716	
2039-2043	3,100,000	2,068,840	5,168,840	
2044-2048	3,875,000	1,303,846	5,178,846	
2049-2052	3,275,000	358,324	3,633,324	
Total	$	16,355,000	$	13,010,076	$	29,365,076	

NOTE 7 - DEVELOPER TRANSACTIONS

The Developer has agreed to fund the general operations of the District. In connection with that agreement, Developer contributions to the capital projects fund were $2,577,578, which includes a receivable of $524,203 as of September 30, 2023.

NOTE 8 - CONCENTRATION

The District’s activity is dependent upon the continued involvement of the Developer and major landowners, the loss of which could have a material adverse effect on the District’s operations.
NOTE 9 - MANAGEMENT COMPANY

The District has contracted with a management company to perform services which include financial and accounting advisory services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.

NOTE 10 - RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims since inception of the District.

Subsequent to fiscal year end, the District prepaid a total of $1,195,000 of the Series 2022 Bonds. The prepayments were considered extraordinary mandatory redemptions as outlined in the Bond Indenture.

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

	
Budgeted
	Amounts	 Original & Final	

Actual Amounts	Variance with Final Budget - Positive
(Negative)	

REVENUES
Assessments	

$	351,262	

$	354,981	

$	3,719	
Developer contributions	107,683	-	(107,683)	
Miscellaneous	-	60	60	
Total revenues	458,945	355,041	(103,904)	

EXPENDITURES
Current:
General government	142,710	91,487	51,223	
Maintenance and operations	311,235	211,300	99,935	
Debt service:
Principal	
-	
19,607	
(19,607)	
Interest	-	8,779	(8,779)	
Capital outlay	5,000	57,999	(52,999)	
Total expenditures	458,945	389,172	69,773	

Excess (deficiency) of revenues over (under) expenditures	

-	

(34,131)	

(34,131)	

OTHER FINANCING SOURCES (USES)
Note proceeds	

-	

57,999	

57,999	
Total other financing sources (uses)	-	57,999	57,999	

Net change in fund balances	
 $	-		
23,868	
 $	23,868 	

Fund balance - beginning		71,428 

Fund balance - ending	 $	95,296 

See notes to required supplementary information

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

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

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2023.

OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FLORIDA STATUTE 218.39(3)(C)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023 UNAUDITED

Element	Comments
Number of District employees compensated in the last pay period of the District’s fiscal year being reported.	
0	
Number of independent contractors compensated to whom nonemployee compensation was paid in the last month of the District’s fiscal year being reported.	
13	
Employee compensation	0	
Independent contractor compensation	$	10,538,445.00	
Construction projects to begin on or after October 1; (>$65K)		
Series 2022	$594,455.02	

Budget variance report	See the Schedule of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual - General Fund	
Ad Valorem taxes;	Not applicable	
		
Non ad valorem special assessments;		
Special assessment rate	Operations and maintenance - $1,025
Debt service - $430 - $1,987	
Special assessments collected	$	2,494,048	
Outstanding Bonds:	see Note 6 for details	

951 Yamato Road ▪ Suite 280 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Supervisors
Cypress Park Estates Community Development District City of Haines City, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Cypress Park Estates Community Development District, City of Haines City, Florida (“District”) as of and for the fiscal year ended September 30, 2023, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated May 28, 2024.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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

May 28, 2024

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
To the Board of Supervisors
Cypress Park Estates Community Development District City of Haines City, Florida
We have examined Cypress Park Estates Community Development District, City of Haines City, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2023. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2023.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Supervisors of Cypress Park Estates Community Development District, City of Haines City, Florida and is not intended to be and should not be used by anyone other than these specified parties.

May 28, 2024

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
Cypress Park Estates Community Development District City of Haines City, Florida
Report on the Financial Statements

We have audited the accompanying basic financial statements of Cypress Park Estates Community Development District, City of Haines City, Florida ("District") as of and for the fiscal year ended September 30, 2023, and have issued our report thereon dated May 28, 2024.
Auditor’s Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General.
Other Reporting Requirements

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated May 28, 2024, should be considered in conjunction with this management letter.
Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:
Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Cypress Park Estates Community Development District, City of Haines City, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Cypress Park Estates Community Development District, City of Haines City, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

May 28, 2024

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None

COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
Unless otherwise required to be reported in the auditor’s report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.
There were no significant findings and recommendations made in the preceding annual financial audit report for fiscal year ended September 30, 2022.
Any recommendations to improve the local governmental entity's financial management.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2023.
Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2023.
The name or official title and legal authority of the District are disclosed in the notes to the financial statements.
The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.
We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2023. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 25.

Section VIII

This instrument was prepared by, and upon recording, should be returned to:

Jennifer Kilinski, Esq.
Kilinski I Van Wyk PLLC
517 E. College Avenue Tallahassee, Florida 32301

INSTR # 2024066139
BK 13049 Pgs 0871-0873 PG(s)3
03/22/2024 07:09:41 AM STACY M. BUTTERFIELD,
CLERK OF COURT POLK COUNTY RECORDING FEES 27.00
DEED DOC 0.70

Parcel ID: 272723757503005330, 272723757503005340, 272723757503005350
and 272723757503005360

SPECIAL WARRANTY DEED

THIS SPECIAL WARRANTY DEED is made as of the 22nd day of February 2024, by and between KRPC East Johnson, LLC, a Florida limited liability company, whose address is 121 Garfield Avenue, Winter Park, Florida 32789, hereinafter called the "Grantor," to Cypress Park Estates Community Development District, a local unit of special-purpose government organized under Chapter 190, Florida Statutes, whose address is 219 E. Livingston Street, Orlando, Florida 32801, hereinafter called the "Grantee."

(Wherever used herein, the terms "Grantor" and "Grantee" include all of the parties to this instrument, the heirs, legal representatives and assigns of individuals, and the successors and assigns oftrnstees, pminerships, limited liability companies, governmental entities, and corporations.)

W I T NE S SE TH:
Grantor, for and in consideration of the sum of Ten and Noll 00 U.S. Dollars ($10.00), and other good and valuable consideration to it in hand paid by Grantee, the receipt whereof is hereby acknowledged, has granted, bargained and conveyed to Grantee, and Grantee's successors and assigns, forever, the land lying and being in the County of Polk, State of Florida, as more particularly described below ("Property"):

Tracts Q, S and T (Open Space, Drainage, and Drainage/Retention Areas), Tract R (Recreation Area/Open Space Area), P (Buffer Area/Open Space, and Wall/Landscape/Sign Area), and internal streets, roads and rights-of-way as identified on the plat titled, Cypress Park Estates Phase 2, and recorded in Plat Book 200, Page 49, et seq., of the Official Records of Polk County, Florida.

Being in the Southeast 1/4 of Section 23, Township 27 South, Range 27 East.

SUBJECT, HOWEVER, to the following encumbrances and restrictions: (i) all applicable governmental regulations; and (ii) all matters, restrictions, easements, limitations, reservations and covenants of record, if any, but this reference shall not operate to re-impose same;

TOGETHER, with all tenements, hereditaments, and appurtenances thereto belonging or in any way appe1iaining;

TO HAVE AND TO HOLD unto Grantee and Grantee's successors and assigns in fee simple forever.

Grantor hereby covenants with Grantee that Grantor is lawfully seized of the Property in fee simple; that Grantor has good right and lawful authority to sell and convey the Prope1ty and hereby warrants the title to the Property, subject to the foregoing encumbrances and restrictions, and will defend the same against the lawful claims of all persons claiming by, through, or under Grantor.
Grantor further warrants that it has, and will in the future, fully comply with the provisions of Section 196.295, Florida Statutes, in relation to this transfer of title.
GRANT OF EASEMENTS
AND FURTHER WITNESS THAT GRANTOR, for good and valuable consideration to it in hand paid by Grantee, the receipt and sufficiency whereof are hereby acknowledged, hereby fm1hcr rcmises, releases and quit-claims to Grantee forever, the following non-exclusive, perpetual easement rights which the Grantor has, if any, as more particularly described below ("Easements"):
Those certain Drainage & Access for Maintenance Easements, Drainage Easements, Wall Easements, Utility Easements, and Public Utility Easements (together, "Easement Areas"), as identified on the plat entitled Cypress Park Estates Phase 2, and recorded in Plat Book 200, Page 49, et seq., of the Official Records of Polk County, Florida; and, with respect to the foregoing, the rights of ingress and egress over, across, upon, and through the Easement Areas, as well as rights of installing, constructing, operating, maintaining, repairing and replacing utilities, stormwater, landscaping, irrigation, wetland and/or other District improvements that comprise the District's capital improvement plan.

TO HAVE AND TO HOLD the same forever, subject to taxes for the year hereof and subsequent years, as applicable, and all easements, restrictions, reservations, conditions, covenants, limitations and agreements of record. This reference to such matters of record shall not operate to re-impose the same. Grantor agrees and covenants that it has not and shall not grant or exercise any rights that are materially inconsistent with, or which materially interfere with, the rights herein granted to the District.

RESERVATION OF EASEMENTS
Grantor hereby reserves unto itself and its successors and assigns, and, to the extent required, Grantee by acceptance hereby gives and grants unto Grantor and its successors and assigns, non-exclusive easements for ingress and egress over, upon and across the Property conveyed hereby, together with the rights to maintain, repair, plant, mow, cultivate, irrigate, improve and care for all landscaping and related aesthetic features, and the right to maintain, repair and replace and improve any improvements now or hereafter located on the Property including, but not limited to, sidewalks, trails and related features; provided, however, that Grantor's

reservation of rights hereunder shall not be deemed to impose any obligations on Grantor to maintain, repair or replace any pati of the Property or improvements located thereon.

IN WITNESS WHEREOF, Grantor has caused these presents to be executed on the day and year first above written.
WITNESSES:	KRPC EAST JOHNSON, LLC, a Florida

limited liability company

 WitnssSignat	 Printed name:	/i)j:J.12/J I If & l-G-Y Address: 121 Glrfield Avenue
Winter Park, Florida 32789

Its: Manager

Witness Signature
Printed name: L,e:>!>A-: S, .	 Address: 121 Garfield Avenue Winter Park, Florida 32789

STATE OF FLOUDA	) COUNTY OF	l<Jt-t.15-,C )

The foregoing instrument was acknowledged before me by means of ical presence or□ online notarization this ay	of February 2024, by Allan Keen, as Manager of KRPC East Johnson, LLC, a Florida limited liability company, on behalf of the company.

(SEAL)

,t -- 	M.4RCIAANNIE)(lE'Y	 ;/ 	4-:::::::::

i\,J' •	,<l Notary Public • Stitt of Florldt '	df.(

rAl	Commlssion#HHlt1as,	S1gnatu1e of Notary Pu

y

···•f!!.,'f:i,·•· My Comm, Expires Aug 15, 2027	./11		
landed thrOUlh National Motiry Aun,	///11,f_(tI JI 4,1	 J::Je)d..,I; 
Name of Notary Public (Typed, Printed or Stamped)

Personally Known 		OR Produced Identification 		 Type of Identification Produced: 	_

Note to Examiner: This instrument evidences a conveyance of an interest in unencumbered real estate as a gift and is exempt from Flo1·ida documentary stamp tax pursuant to Rule 12B-4.014(2)(a), Florida Administrative Code.

This instrument was prepared by, and upon recording, should be returned to:

Jennifer Kilinski, Esq.
Kilinski I Van Wyk PLLC
517 E. College Avenue Tallahassee, Florida 32301

INSTR # 2024066138
BK 13049 Pgs 0868-0870 PG(s)3
03/22/2024 07:09:41 AM STACY M. BUTTERFIELD,
CLERK OF COURT POLK COUNTY RECORDING FEES 27.00
DEED DOC 0.70

Parcel ID: 272724757675007080,272724757675007040,272724757675007050,272724757675007060and272724757675007070

SPECIAL WARRANTY DEED

THIS SPECIAL WARRANTY DEED is made as of the 22nd day of February 2024, by and between KRPC East Johnson, LLC, a Florida limited liability company, whose address is 121 Garfield Avenue, Winter Park, Florida 32789, hereinafter called the "Grantor," to Cypress Park Estates Community Development District, a local unit of special-purpose government organized under Chapter 190, Florida Statutes, whose address is 219 E. Livingston Street, Orlando, Florida 32801, hereinafter called the "Grantee."

(Wherever used herein, the terms "Grantor" and "Grantee" include all of the parties to this instrument, the heirs, legal representatives and assigns of individuals, and the successors and assigns of trustees, partnerships, limited liability companies, governmental entities, and corporations.)

WI T NE S S E T H:
Grantor, for and in consideration of the sum ofTen and No/100 U.S. Dollars ($10.00), and other good and valuable consideration to it in hand paid by Grantee, the receipt whereof is hereby acknowledged, has granted, bargained and conveyed to Grantee, and Grantee's successors and assigns, forever, the land lying and being in the County of Polk, State of Florida, as more particularly described below ("Property"):
Tracts X, Y, Z, and AA (Drainage/Retention/Open Space Areas), Tract BB (Recreation Area/Open Space Area), Tracts CC and DD (Buffer Areas/ Landscape/Sign Area/Drainage Areas), and all internal streets, roads and rights-of-way as identified on the plat titled, Cypress Park Estates Phase 3, and recorded in Plat Book 201, Page 1, et seq., of the Official Records of Polk County, Florida.

Being in the Southeast 1/4 of Section 23 and the Southwest 1/4 of Section 24, Township 27 South, Range 27 East.

SUBJECT, HOWEVER, to the following encumbrances and restrictions: (i) all applicable governmental regulations; and (ii) all matters, restrictions, easements, limitations, reservations and covenants ofrecord, if any, but this reference shall not operate to re-impose same;

TOGETHER, with all tenements, hereditaments, and appurtenances thereto belonging or in any way appertaining;

TO HAVE AND TO HOLD unto Grantee and Grantee's successors and assigns in fee simple forever.

Grantor hereby covenants with Grantee that Grantor is lawfully seized of the Prope1iy in fee simple; that Grantor has good right and lawful authority to sell and convey the Property and hereby warrants the title to the Prope1iy, subject to the foregoing encumbrances and restrictions, and will defend the same against the lawful claims of all persons claiming by, thxough, or under Grantor.

Grantor f'utiher warrants that it has, and will in the future, fully comply with the provisions of Section 196.295, Florida Statutes, in relation to this transfer of title.
GRANT OF EASEMENTS

AND FURTHER WITNESS THAT GRANTOR, for good and valuable consideration to it in hand paid by Grantee, the receipt and sufficiency whereof are hereby acknowledged, hereby fu1iher remises, releases and quit-claims to Grantee forever, the following non-exclusive, perpetual easement rights which the Grantor has, if any, as more particularly described below ("Easements"):

Those certain Drainage Easements, Drainage & Access for Maintenance Easements, Wall Easements, Utility Easements, and Public Utility Easements (together, "Easement Areas"), as identified on the plat entitled Cypress Park Estates Phase 3, and recorded in Plat Book 201, Page 1, et seq., of the Official Records of Polk County, Florida; and, with respect to the foregoing, the rights of ingress and egress over, across, upon, and through the Easement Areas, as well as rights of installing, constructing, operating, maintaining, repairing and replacing utilities, stormwater, landscaping, irrigation, wetland and/or other District improvements that comprise the District's capital improvement plan.

An easement over, across, upon, and through Bice Grove Road as identified on the plat entitled Cypress Park Estates Phase 3, and recorded in Plat Book 201, Page 1, et seq., of the Official Records of Polk County, Florida; and, with respect to the foregoing, the rights of installing, constructing and acquiring roadway improvements for dedication to Haines City.

TO HAVE AND TO HOLD the same forever, subject to taxes for the year hereof and subsequent years, as applicable, and all casements, restrictions, reservations, conditions, covenants, limitations and agreements of record. This reference to such matters of record shall not operate to re-impose the same. Grantor agrees and covenants that it has not and shall not grant or exercise any rights that are materially inconsistent with, or which materially interfere with, the rights herein granted to the District.

RESERVATION OF EASEMENTS

Grantor hereby reserves unto itself and its successors and assigns, and, to the extent required, Grantee by acceptance hereby gives and grants unto Grantor and its successors and assigns, non-exclusive easements for ingress and egress over, upon and across the Property conveyed hereby, together with the rights to maintain, repair, plant, mow, cultivate, irrigate, improve and care for all landscaping and related aesthetic features, and the right to maintain, repair

and replace and improve any improvements now or hereafter located on the Prope1ty including, but not limited to, sidewalks, trails and related features; provided, however, that Grantor's reservation of rights hereunder shall not be deemed to impose any obligations on Grantor to maintain, repair or replace any part of the Property or improvements located thereon.

IN WITNESS WHEREOF, Grantor has caused these presents to be executed on the day and year first above written.
WITNESSES:	KRPC RAST JOHNSON, LLC, a Plorida
limited liability company

W1tnes Signatu!M
Printed name: ///A-/2..C I I}  Address: 121 Garfield Avenue Winter Park, Florida 32789
 s:L:-e.-
Witness Signature
Printed name:	L, .v ..4  -  t:'£. J Address: 121 Garfield Avenue Winter Park, Florida 32789

By:AllnKeen

Its: Manager
Address: 121 Garfield Avenue Winter Park, Florida 32789

Signature of Notary Public

The foregoing instrument was acknowledged before me by means of ffi15h;sical presence or □ online notarization this 'ta_y of February 2024, by Allan Keen, as Manager of KRPC East Johnson, LLC, a Florida limited liability company, on behalf of the company.

••• fi"'••,,.

MARCIA ANN BEXLEY

	\ Not1ry Public • State of Florlcll

'1., -• My Comm. Expires Aug 15, 2027 '"'""'"tended through National Notary Assn.

'l	;Ji/	Commission II HH 397859

(SEAL)

'

ltl!J@1f¼ (1wl(3ex..cq
Nainc of Notary Public
(Typed, Printed or Stamped)

Personally Known	\LQR Produced Identification
Type ofldentification Produced:	_

Note to Examiner: This instrument evidences a conveyance of an interest in unencumbered real estate as a gift and is exempt from Florida documentary stamp tax pursuant to Rule 12B-4.014(2)(a), Florida Administrative Code.

Section IX

Section C

Cypress Park Estates CDD
Field Management Report

July 23, 2024
Marshall Tindall Field Services Manager
GMS

Complete

Amenity Review

Vendors’ maintenance of the facility areas has been satisfactory.
Damaged lift was removed and safety border installed following incident so pool could be reopened whilst repair work was being coordinated.
No issues found during playground reviews.

Complete

Landscape Review

Mowing and detailing is satisfactory.
Common areas and beds are detailed.
Working with landscaper on fill-ins now that the rainy season has set in.
Unirrigated Bahia areas have recovered well following drought.

3

Cypress Park Estates CDD Field Management Report | GMS 2024

Complete

General Maintenance

Landscape Review

Parking signs were installed per plan. Removed concrete spill from Pigeon Plum and Bice Grove Rd.

4

Cypress Park Estates CDD Field Management Report | GMS 2024

InInPProrgorgersess

Amenity Repairs

Landscape Review

Pool edge repairs are being coordinated.
Pool shower valve was inspected, and replacement valve will installed once it arrives.

Conclusion

For any questions or comments regarding the above information, please contact me by phone at 407-346-2453, or by email at mtindall@gmscfl.com. Thank you.

Respectfully, Marshall Tindall

Section D

Section 1

Cypress Park Estates Community Development District

Summary of Check Register

April 1, 2024 to July 9, 2024

Fund	Date	Check No.'s	Amount

General Fund		
	4/10/24	388-389	$	8,235.00	
	4/17/24	390	$	6,171.18	
	4/22/24	391-396	$	139,598.68	
	5/1/24	397-400	$	800.00	
	5/8/24	401-408	$	14,006.14	
	5/15/24	409-411	$	9,555.91	
	5/22/24	412	$	2,362.88	
	5/31/24	413-416	$	11,896.03	
	6/12/24	417-418	$	6,983.85	
	6/19/24	419-423	$	20,544.41	
	7/2/24	424	$	405.47	

 $	220,559.55 

Total Amount	$	220,559.55

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER
*** CHECK DATES 04/01/2024 - 07/09/2024 ***	CYPRESS PARK ESTATES - GENERAL
BANK A GENERAL FUND

CHECK REGISTER	RUN	7/16/24	

STATUS		
AMOUNT	
*		475.00	
*		660.00	

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

PAGE	1

....CHECK.....

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
4/10/24 00028	3/29/24 11972	202403 330-57200-48200
MTHLY CLEANING SVCS-MAR24 3/29/24 11972	202403 330-57200-48200
TRASH COLLECT SVCS-MAR24
CSS CLEAN STAR SERVICES CENTRAL FL	1,135.00 000388
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/10/24 00010	2/05/24 25081	202402 310-51300-32200	*	7,100.00
AUDIT FYE 09/30/2023
GRAU AND ASSOCIATES	7,100.00 000389
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/24 00003	4/01/24 140	202404 310-51300-34000	*	3,343.67
MANAGEMENT FEES-APR24
4/01/24 140	202404 310-51300-35200	*	100.00
WEBSITE MANAGEMENT-APR24
4/01/24 140	202404 310-51300-35100	*	150.00
INFORMATION TECH-APR24
4/01/24 140	202404 310-51300-31300	*	583.33
DISSEMINATION SVCS-APR24
4/01/24 140	202404 330-57200-48300	*	500.00
AMENITY ACCESS-APR24
4/01/24 140	202404 310-51300-51000	*	.54
OFFICE SUPPLIES-APR24
4/01/24 140	202404 310-51300-42000	*	102.39
POSTAGE-APR24
4/01/24 141	202404 320-53800-34000	*	1,391.25
FIELD MANAGEMENT-APR24
GOVERNMENTAL MANAGEMENT SERVICES	6,171.18 000390
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/24 00029	4/12/24 GLC24812 202404 330-57200-48400	*	858.00
PLAYGROUND LEASE-APR24
GOVERNMENT LEASING, LLC	858.00 000391
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/24 00015	4/13/24 9101	202403 310-51300-31500	*	1,031.90
ATTORNEY SVCS-MAR24
KILINSKI VAN WYK, PLLC	1,031.90 000392
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/24 00024	4/01/24 12157	202404 320-53800-46200	*	9,631.00
LANDSCAPE MAINT-APR24
PRINCE & SONS INC.	9,631.00 000393
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/24 00026	2/01/24 21902	202402 330-57200-48500	*	1,650.00
POOL MAINTENANCE-FEB24
2/01/24 21902	202402 320-53800-47500	*	150.00
FOUNTAIN MAINT-FEB24
3/01/24 22212	202403 330-57200-48500	*	1,650.00
POOL MAINTENANCE-MAR24
CPE	CYP PARK EST	NSOLER

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/16/24	PAGE	2
*** CHECK DATES 04/01/2024 - 07/09/2024 ***	CYPRESS PARK ESTATES - GENERAL
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/01/24 22212	202403 320-53800-47500	*	150.00
FOUNTAIN MAINT-MAR24
RESORT POOL SERVICES	3,600.00 000394
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/24 00034	3/31/24 11677566 202403 330-57200-34500	*	2,590.64
SECURITY SVCS-MAR24
SECURITAS SECURITY SERVICES USA,INC	2,590.64 000395
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/24 00009	4/19/24 04192024 202404 300-20700-10200	*	56,902.51
DEBT ASSESS TSFR-S20 AA1
4/19/24 04192024 202404 300-20700-10200	*	9,155.87
DEBT ASSESS TSFR-S20 AA2
4/19/24 04192024 202404 300-20700-10200	*	55,828.76
DEBT ASSESS TSFR-S22
CYPRESS PARK ESTATES CDD/US BANK	121,887.14 000396
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/01/24 00037	4/25/24 AK042520 202404 310-51300-11000	*	200.00
SUPERVISOR FEES-04/25/24
ALLAN E. KEEN	200.00 000397
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/01/24 00006	4/25/24 HM042520 202404 310-51300-11000	*	200.00
SUPERVISOR FEES-04/25/24
HYZENS MARC	200.00 000398
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/01/24 00008	4/25/24 MT042520 202404 310-51300-11000	*	200.00
SUPERVISOR FEES-04/25/24
MCKINZIE TERRILL	200.00 000399
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/01/24 00036	4/25/24 SR042520 202404 310-51300-11000	*	200.00
SUPERVISOR FEES-04/25/24
STEVEN A. ROSSER	200.00 000400
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/24 00028	4/30/24 12201	202404 330-57200-48200	*	475.00
MNTHLY CLEANING SVC-APR24
4/30/24 12201	202404 330-57200-48200	*	520.00
MNTHLY TRASH SVC-APR24
CSS CLEAN STAR SERVICES CENTRAL FL	995.00 000401
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/24 00025	5/01/24 53-BID-7 202405 330-57200-48500	*	280.00
POOL PERMIT FY24
FLORIDA DEPARTMENT OF HEALTH	280.00 000402
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/24 00007	5/03/24 4494A	202401 310-51300-31100	*	150.00
ENGINEER SVCS-JAN24
5/03/24 4494B	202403 310-51300-31100	*	75.00
ENGINEER SVCS-MAR24
CPE	CYP PARK EST	NSOLER

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/16/24	PAGE	3
*** CHECK DATES 04/01/2024 - 07/09/2024 ***	CYPRESS PARK ESTATES - GENERAL
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/03/24 4494C	202404 310-51300-31100	*	150.00
ENGINEER SVCS-APR24
GADD & ASSOCIATES	375.00 000403
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/24 00038	4/30/24 00063992 202404 310-51300-48000	*	392.78
NOT OF BOS MEET-04.18.24
GANNETT MEDIA CORP DBA	392.78 000404
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/24 00003	3/29/24 145	202403 330-57200-48000	*	1,042.36
PICK TRASH/REPAIR PAVERS
GOVERNMENTAL MANAGEMENT SERVICES	1,042.36 000405
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/24 00031	4/29/24 57962881 202404 330-57200-48100	*	40.00
PEST CONTROL-APR24
MASSEY SERVICES INC.	40.00 000406
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/24 00024	5/01/24 12468	202405 320-53800-46200	*	9,631.00
LANDSCAPE MAINT-MAY24
PRINCE & SONS INC.	9,631.00 000407
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/24 00026	4/17/24 22583	202404 330-57200-49000	*	1,250.00
RPLC MOTOR SEAL/O-RING
RESORT POOL SERVICES	1,250.00 000408

5/15/24 00003	5/01/24	
	5/01/24	
	5/01/24	
	5/01/24	
	5/01/24	
	5/01/24	
	5/01/24	
	5/01/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
143	202405 310-51300-34000	*	3,343.67
MANAGEMENT FEES-MAY24
143	202405 310-51300-35200	*	100.00
WEBSITE MANAGEMENT-MAY24
143	202405 310-51300-35100	*	150.00
INFORMATION TECH-MAY24
143	202405 310-51300-31300	*	583.33
DISSEMINATION SVCS-MAY24
143	202405 330-57200-48300	*	500.00
AMENITY ACCESS-MAY24
143	202405 310-51300-51000	*	3.16
OFFICE SUPPLIES-MAY24
143	202405 310-51300-42000	*	45.64
POSTAGE-MAY24
144	202405 320-53800-34000	*	1,391.25
FIELD MANAGEMENT-MAY24
GOVERNMENTAL MANAGEMENT SERVICES	6,117.05 000409
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/15/24 00029	5/12/24 GLC24812 202405 330-57200-48400	*	858.00
PLAYGROUND EQUIP-MAY24
GOVERNMENT LEASING, LLC	858.00 000410
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
CPE	CYP PARK EST	NSOLER

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/16/24	PAGE	4
*** CHECK DATES 04/01/2024 - 07/09/2024 ***	CYPRESS PARK ESTATES - GENERAL
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/15/24 00015	5/11/24 9325	202404 310-51300-31500	*	2,580.86
ATTORNEY FEES-APR24
KILINSKI VAN WYK, PLLC	2,580.86 000411
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/22/24 00034	4/30/24 11715208 202404 330-57200-34500	*	2,362.88
SECURITY SVCS-APR24
SECURITAS SECURITY SERVICES USA,INC	2,362.88 000412
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/31/24 00028	5/27/24 12411	202405 330-57200-48200	*	475.00
CLEANING SVCS-MAY24
5/27/24 12411	202405 330-57200-48200	*	500.00
TRASH COLLECT SVCS-MAY24
CSS CLEAN STAR SERVICES CENTRAL FL	975.00 000413
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/31/24 00027	5/23/24 109581	202405 330-57200-48000	*	534.17
GATE ACCESS & RPLC READER
CURRENT DEMANDS ELECTRICAL &	534.17 000414
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/31/24 00003	2/29/24 142	202402 320-53800-48000	*	1,536.01
EROSION REPAIR/FOUNTAIN
4/30/24 147	202404 320-53800-48000	*	1,190.00
CLEAN/GRATE/FENCE/FILTER
4/30/24 148	202404 320-53800-49000	*	7,620.85
CUSTOM PARKING SIGNS
GOVERNMENTAL MANAGEMENT SERVICES	10,346.86 000415
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/31/24 00031	5/25/24 59286945 202405 330-57200-48100	*	40.00
PEST CONTROL-MAY24
MASSEY SERVICES INC.	40.00 000416
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/12/24 00003	6/01/24 149	202406 310-51300-34000	*	3,343.67
MANAGEMENT FEES-JUN24
6/01/24 149	202406 310-51300-35200	*	100.00
WEBSITE MANAGEMENT-JUN24
6/01/24 149	202406 310-51300-35100	*	150.00
INFORMATION TECH-JUN24
6/01/24 149	202406 310-51300-31300	*	583.33
DISSEMINATION SVCS-JUN24
6/01/24 149	202406 330-57200-48300	*	500.00
AMENITY ACCESS-JUN24
6/01/24 149	202406 310-51300-51000	*	.96
OFFICE SUPPLIES-JUN24
6/01/24 149	202406 310-51300-42000	*	56.64
POSTAGE-JUN24
6/01/24 150	202406 320-53800-48000	*	1,391.25
FIELD MANAGEMENT-JUN24
GOVERNMENTAL MANAGEMENT SERVICES	6,125.85 000417
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
CPE	CYP PARK EST	NSOLER

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/16/24	PAGE	5
*** CHECK DATES 04/01/2024 - 07/09/2024 ***	CYPRESS PARK ESTATES - GENERAL
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/12/24 00029	6/12/24 GLC24812 202406 330-57200-48400	*	858.00
PLAYGROUND LEASE-JUN24
GOVERNMENT LEASING, LLC	858.00 000418
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/24 00015	6/16/24 9558	202405 310-51300-31500	*	607.50
ATTORNEY SVCS-MAY24
KILINSKI VAN WYK, PLLC	607.50 000419
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/24 00024	6/01/24 12834	202406 320-53800-46200	*	9,631.00
LANDSCAPE MAINT-JUN24
PRINCE & SONS INC.	9,631.00 000420
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/24 00026	4/01/24 22502	202404 330-57200-48500	*	1,650.00
POOL MAINTENANCE-APR24
4/01/24 22502	202404 320-53800-47500	*	150.00
FOUNTAIN MAINT-APR24
5/01/24 22803	202405 330-57200-48500	*	1,650.00
POOL MAINTENANCE-MAY24
5/01/24 22803	202405 320-53800-47500	*	150.00
FOUNTAIN MAINT-MAY24
6/01/24 23123	202406 330-57200-48500	*	1,650.00
POOL MAINTENANCE-JUN24
6/01/24 23123	202406 320-53800-47500	*	150.00
FOUNTAIN MAINT-JUN24
RESORT POOL SERVICES	5,400.00 000421
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/24 00034	5/31/24 11756694 202405 330-57200-34500	*	1,679.60
SECURITY SVCS-MAY24
SECURITAS SECURITY SERVICES USA,INC	1,679.60 000422
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/19/24 00009	6/19/24 06192024 202406 300-20700-10200	*	1,506.19
DEBT ASSESS TSFR-S20 AA1
6/19/24 06192024 202406 300-20700-10200	*	242.35
DEBT ASSESS TSFR-S20 AA2
6/19/24 06192024 202406 300-20700-10200	*	1,477.77
DEBT ASSESS TSFR-S22
CYPRESS PARK ESTATES CDD/US BANK	3,226.31 000423
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/02/24 00039	6/27/24 9076560	202406 310-51300-42000	*	405.47
MAILING SVCS-06/27/24
ACTION MAIL SERVICES	405.47 000424
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

	TOTAL	FOR	BANK A	220,559.55	
	TOTAL	FOR	REGISTER	220,559.55	
CPE	CYP PARK EST	NSOLER				

Section 2

Cypress Park Estates
Community Development District

Unaudited Financial Reporting
June 30, 2024

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Debt Service Fund Series 2020 A1 & A2	

5	
	Debt Service Fund Series 2022	

6	
	Capital Projects Fund Series 2020 A1 & A2	

7	
	Capital Projects Fund Series 2022	

8-9	
	Month to Month	

10	
	Long Term Debt	

11	
	Assessment Receipt Schedule	

Combined Balance Sheet June 30, 2024

	General Fund	Debt Service Fund	Capital Projects Fund	Totals Governmental Funds	
Assets:					
Cash:					
Operating Account	$	300,268	$	-	$	-	$	300,268	
Capital Projects Account	$	-	$	-	$	7,228	$	7,228	
Investments: Series 2020 A1					
Reserve	$	-	$	221,250	$	-	$	221,250	
Revenue	$	-	$	186,909	$	-	$	186,909	
Construction	$	-	$	-	$	253	$	253	

Series 2020 A2
Reserve	
$	-	$	35,578	$	-	$	35,578	
Revenue Series 2022
Reserve	$	-	$	33,664	$	-	$	33,664

$	-	$	216,663	$	-	$	216,663	
Revenue	$	-	$	218,197	$	-	$	218,197	
Construction Phase 2	$	-	$	-	$	0	$	0	
Construction Phase 3	$	-	$	-	$	409	$	409	
Due from Developer	$	-	$	-	$	345,815	$	345,815	
Due from General Fund	$	-	$	4,235	$	-	$	4,235	
Prepaid Expenses	$	1,347	$	-	$	-	$	1,347	
Total Assets	$	301,615	$	916,496	$	353,705	$	1,571,815	
Liabilities:
Accounts Payable	

$	445	

$	

-	$	

-	

$	445	
Contracts Payable	$	-	$	-	$	57	$	57	
Retainage Payable	$	-	$	-	$	345,758	$	345,758	
Due to Debt Service	$	4,235	$	-	$	-	$	4,235	
Total Liabilites	$	4,680	$	-	$	345,815	$	350,495	
Fund Balance:
Nonspendable: Prepaid Items	

$	1,347	

$	

-	

$	

-	

$	1,347	
Restricted for:							
Debt Service - Series 2020	$	-	$	479,697	$	-	$	479,697	
Debt Service - Series 2022	$	-	$	436,799	$	-	$	436,799	
Capital Projects - Series 2020	$	-	$	-	$	7,481	$	7,481	
Capital Projects - Series 2022	$	-	$	-	$	409	$	409	
Unassigned	$	295,588	$	-	$	-	$	295,588	
Total Fund Balances	$	296,935	$	916,496	$	7,890	$	1,221,320	
					
Total Liabilities & Fund Balance	$	301,615	$	916,496	$	353,705	$	1,571,815	

	Adopted	Prorated Budget	Actual		
	Budget	Thru 06/30/24	Thru 06/30/24	Variance	

Revenues:					
Assessments - On Roll	$	597,550	$	597,550	$	603,657	$	6,106	
Miscellaneous Income	$	-	$	-	$	60	$	60	
Total Revenues	$	597,550	$	597,550	$	603,717	$	6,166	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	10,000	$	7,500	$	2,000	$	5,500	
Engineer Fees	$	10,000	$	7,500	$	1,161	$	6,339	
Attorney Fees	$	25,000	$	18,750	$	10,420	$	8,330	
Annual Audit	$	7,500	$	7,500	$	7,100	$	400	
Assessment Adminstration	$	5,300	$	5,300	$	5,300	$	-	
Dissemination	$	7,000	$	5,750	$	5,750	$	-	
Arbitrage	$	1,350	$	1,350	$	900	$	450	
Trustee Fees	$	12,120	$	12,120	$	10,769	$	1,351	
Management Fees	$	40,124	$	30,093	$	30,093	$	-	
Information Technology	$	1,800	$	1,350	$	1,350	$	-	
Website Maintenance	$	1,200	$	900	$	900	$	-	
Postage & Delivery	$	500	$	375	$	1,082	$	(707)	
Insurance	$	6,886	$	6,886	$	6,197	$	689	
Copies	$	100	$	75	$	3	$	72	
Legal Advertising	$	5,000	$	3,750	$	1,054	$	2,696	
Other Current Charges	$	1,000	$	750	$	361	$	389	
Office Supplies	$	50	$	38	$	13	$	25	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative	$	135,105	$	110,161	$	84,628	$	25,533	

	Adopted	Prorated Budget	Actual		
	Budget	Thru 06/30/24	Thru 06/30/24	Variance	

Operations & Maintenance					
Field Expenditures
Property Insurance	

$	11,780	

$	11,780	

$	14,786	

$	(3,007)	
Field Management	$	16,695	$	12,521	$	11,130	$	1,391	
Landscape Maintenance	$	116,000	$	87,000	$	80,416	$	6,585	
Landscape Replacement	$	16,500	$	12,375	$	-	$	12,375	
Street Tree Replacement	$	10,000	$	7,500	$	-	$	7,500	
Streetlights	$	35,000	$	26,250	$	12,301	$	13,949	
Electric	$	11,880	$	8,910	$	6,103	$	2,807	
Water & Sewer	$	19,800	$	14,850	$	58,358	$	(43,508)	
Sidewalk & Asphalt Maintenance	$	2,500	$	1,875	$	-	$	1,875	
Irrigation Repairs	$	7,500	$	5,625	$	1,772	$	3,853	
Fountain Maintenance	$	1,800	$	1,350	$	1,350	$	-	
General Repairs & Maintenance	$	15,000	$	11,250	$	5,288	$	5,962	
Contingency	$	7,500	$	5,625	$	7,621	$	(1,996)	
Subtotal Field Expenditures	$	271,955	$	206,911	$	199,124	$	7,786	

Amenity Expenditures
Amenity - Electric	

$	22,440	

$	16,830	

$	13,207	

$	3,623	
Amenity - Water	$	11,352	$	8,514	$	16,408	$	(7,894)	
Playground Lease	$	37,000	$	27,750	$	27,873	$	(123)	
Internet	$	2,500	$	1,875	$	800	$	1,075	
Pest Control	$	528	$	396	$	600	$	(204)	
Janitorial Service	$	12,300	$	9,225	$	7,690	$	1,535	
Amenity Access	$	27,500	$	20,625	$	4,000	$	16,625	
Security Services	$	19,800	$	14,850	$	22,387	$	(7,537)	
Pool Maintenance	$	6,000	$	4,500	$	15,410	$	(10,910)	
Amenity Repairs & Maintenance	$	10,000	$	7,500	$	6,226	$	1,274	
Contingency	$	7,500	$	5,625	$	1,530	$	4,095	
Subtotal Amenity Expenditures	$	156,920	$	117,690	$	116,131	$	1,559	
					
Total Operations & Maintenance	$	428,875	$	324,601	$	315,255	$	9,345	
					
Total Expenditures	$	563,979	$	434,762	$	399,884	$	34,879	
					
Excess (Deficiency) of Revenues over Expenditures	$	33,571	$	162,788	$	203,833	$	(28,712)	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	(33,571)	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	(33,571)	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	-		$	203,833		
					
Fund Balance - Beginning	$	-		$	93,101		
					
Fund Balance - Ending	$	-		$	296,935		

Revenues:					
Assessments - A1	$	442,500	$	447,023	$	447,023	$	-	
Assessments - A2	$	71,200	$	71,928	$	71,928	$	-	
Interest	$	-	$	-	$	18,495	$	18,495	
Total Revenues	$	513,700	$	518,951	$	537,445	$	18,495	

Expenditures:					
Series 2020 A1
Interest - 11/1	

$	142,350	

$	142,350	

$	142,350	

$	-	
Principal - 5/1	$	155,000	$	155,000	$	155,000	$	-	
Interest - 5/1	$	142,350	$	142,350	$	142,350	$	-	
Series 2020 A2
Interest - 11/1	

$	23,278	

$	23,278	

$	23,278	

$	-	
Principal - 5/1	$	20,000	$	20,000	$	20,000	$	-	
Interest - 5/1	$	23,278	$	23,278	$	23,278	$	-	
Total Expenditures	$	506,256	$	506,256	$	506,256	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	7,444	$	12,694	$	31,189	$	18,495	
					
Fund Balance - Beginning	$	174,292		$	448,508		
					
Fund Balance - Ending	$	181,736		$	479,697		

Revenues:					
Assessments	$	511,731	$	438,587	$	438,587	$	-	
Interest	$	-	$	-	$	26,535	$	26,535	
Total Revenues	$	511,731	$	438,587	$	465,123	$	26,535	
Expenditures: Series 2022 Interest - 11/1	

$	193,419	

$	193,419	

$	193,419	

$	-	
Special Call 11/1	$	-	$	-	$	1,195,000	$	(1,195,000)	
Principal - 5/1	$	125,000	$	125,000	$	105,000	$	20,000	
Interest - 5/1	$	193,419	$	193,419	$	163,578	$	29,841	
Total Expenditures	$	511,838	$	511,838	$	1,656,997	$	(1,145,159)	
					
Excess (Deficiency) of Revenues over Expenditures	$	(107)	$	(73,250)	$	(1,191,874)	$	1,171,695	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	(216,663)	$	(216,663)	
Total Other Financing Sources/(Uses)	$	-	$	-	$	(216,663)	$	(216,663)	
					
Net Change in Fund Balance	$	(107)		$	(1,408,537)		
					
Fund Balance - Beginning	$	148,346		$	1,845,336		
					
Fund Balance - Ending	$	148,240		$	436,799		

Revenues		
Interest	$	-	$	-	$	202	$	202	
Total Revenues	$	-	$	-	$	202	$	202	
Expenditures:					
Capital Outlay	$	-	$	-	$	35,814	$	(35,814)	
Miscellaneous	$	-	$	-	$	252	$	(252)	
Total Expenditures	$	-	$	-	$	36,066	$	(35,814)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	(35,864)	$	36,016	
					
Fund Balance - Beginning	$	-	$	43,345		
					
Fund Balance - Ending	$	-	$	7,481		

Revenues					
Developer Contribution Phase 2	$	-	$	-	$	419	$	419	
Interest	$	-	$	-	$	2,211	$	2,211	
Total Revenues	$	-	$	-	$	2,630	$	2,630	

Expenditures:					
Capital Outlay	$	-	$	-	$	391,427	$	(391,427)	
Total Expenditures	$	-	$	-	$	391,427	$	(391,427)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	(388,797)	$	610,720	

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	216,663	$	216,663	
Total Other Financing Sources (Uses)	$	-	$	-	$	216,663	$	216,663	
					
Net Change in Fund Balance	$	-	$	(172,134)		
					
Fund Balance - Beginning	$	-	$	172,543		
					
Fund Balance - Ending	$	-	$	409		

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

Revenues:

Assessments - On Roll	$	-	$	4,286	$	435,812	$	82,015	$	8,248	$	7,019	$	61,574	$	2,034	$	2,670	$	-	$	-	$	-	$	603,657	
Miscellaneous Income	$	-	$	-	$	-	$	-	$	-	$	-	$	30	$	30	$	-	$	-	$	-	$	-	$	60	
Total Revenues	$	-	$	4,286	$	435,812	$	82,015	$	8,248	$	7,019	$	61,604	$	2,064	$	2,670	$	-	$	-	$	-	$	603,717	

Expenditures:											
General & Administrative:											
Supervisor Fees	$	600	$	-	$	-	$	600	$	-	$	-	$	800	$	-	$	-	$	-  $	-  $	-  $	2,000	
Engineer Fees	$	642	$	113	$	31	$	150	$	-	$	75	$	150	$	-	$	-	$	-  $	-  $	-  $	1,161	
Attorney Fees	$	3,070	$	566	$	232	$	1,065	$	1,268	$	1,032	$	2,581	$	608	$	-	$	-  $	-  $	-  $	10,420	
Annual Audit	$	-	$	-	$	-	$	-	$	7,100	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	7,100	
Assessment Adminstration	$	5,300	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	5,300	
Dissemination	$	1,083	$	583	$	583	$	583	$	583	$	583	$	583	$	583	$	583	$	-  $	-  $	-  $	5,750	
Arbitrage	$	-	$	900	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	900	
Trustee Fees	$	4,034	$	-	$	6,734	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	10,769	
Management Fees	$	3,344	$	3,344	$	3,344	$	3,344	$	3,344	$	3,344	$	3,344	$	3,344	$	3,344	$	-  $	-  $	-  $	30,093	
Information Technology	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	-  $	-  $	-  $	1,350	
Website Maintenance	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	-  $	-  $	-  $	900	
Postage & Delivery	$	81	$	64	$	21	$	273	$	22	$	11	$	102	$	46	$	462	$	-  $	-  $	-  $	1,082	
Insurance	$	6,197	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	6,197	
Copies	$	-	$	-	$	-	$	-	$	3	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	3	
Legal Advertising	$	-	$	-	$	661	$	-	$	-	$	-	$	393	$	-	$	-	$	-  $	-  $	-  $	1,054	
Other Current Charges	$	39	$	39	$	39	$	38	$	42	$	41	$	41	$	41	$	41	$	-  $	-  $	-  $	361	
Office Supplies	$	1	$	3	$	0	$	-	$	3	$	1	$	1	$	3	$	1	$	-  $	-  $	-  $	13	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	175	
Total General & Administrative	$	24,817	$	5,862	$	11,896	$	6,303	$	12,615	$	5,337	$	8,244	$	4,874	$	4,681	$	-  $	-  $	-  $	84,628	

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

Operations & Maintenance

Field Expenditures Property Insurance Field Management Landscape Maintenance Landscape Replacement Street Tree Replacement Streetlights
Electric
Water & Sewer
Sidewalk & Asphalt Maintenance Irrigation Repairs
Fountain Maintenance
General Repairs & Maintenance Contingency

$	14,786  $
$	1,391  $
$	3,368  $
$	-  $
$	-  $
$	1,292  $
$	602  $
$	21,086  $
$	-  $
$	423  $
$	150  $
$	-  $
$	-  $

-  $
1,391  $
9,631  $
-  $
-  $
1,292  $
333  $
-  $
-  $
75  $
150  $
754  $
-  $

-  $
1,391  $
9,631  $
-  $
-  $
1,291  $
729  $
12,602  $
-  $
-  $
150  $
380  $
-  $

-  $
1,391  $
9,631  $
-  $
-  $
1,075  $
602  $
5,058  $
-  $
-  $
150  $
506  $
-  $

-  $
1,391  $
9,631  $
-  $
-  $
1,273  $
690  $
5,310  $
-  $
1,274  $
150  $
1,067  $
-  $

-  $
1,391  $
9,631  $
-  $
-  $
1,273  $
492  $
5,440  $
-  $
-  $
150  $
-  $
-  $

-  $
1,391  $
9,631  $
-  $
-  $
1,500  $
1,240  $
3,271  $
-  $
-  $
150  $
1,190  $
7,621  $

-  $
1,391  $
9,631  $
-  $
-  $
1,598  $
477  $
3,254  $
-  $
-  $
150  $
-  $
-  $

-  $
-  $
9,631  $
-  $
-  $
1,706  $
939  $
2,337  $
-  $
-  $
150  $
1,391  $
-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	14,786
-  $	11,130
-  $	80,416
-  $	-
-  $	-
-  $	12,301
-  $	6,103
-  $	58,358
-  $	-
-  $	1,772
-  $	1,350
-  $	5,288
-  $	7,621

Subtotal Field Expenditures	$	43,098  $	13,625  $	26,173  $	18,414  $	20,787  $	18,377  $	25,994  $	16,501  $	16,155  $	-  $	-  $	-  $	199,124

Amenity Expenditures Amenity - Electric Amenity - Water Playground Lease Internet
Pest Control Janitorial Service Amenity Access Security Services Pool Maintenance
Amenity Repairs & Maintenance Contingency

$	1,485  $
$	8,824  $
$	3,097  $
$	88  $
$	280  $
$	775  $
$	500  $
$	5,352  $
$	1,950  $
$	1,696  $
$	-  $

1,555  $
-  $
3,097  $
88  $
40  $
915  $
500  $
2,895  $
1,910  $
1,121  $
-  $

1,716  $
2,697  $
3,097  $
88  $
40  $
875  $
500  $
2,818  $
1,650  $
496  $
-  $

1,646  $
1,436  $
3,097  $
88  $
40  $
1,045  $
-  $
2,325  $
1,650  $
1,213  $
-  $

1,658  $
415  $
3,097  $
88  $
40  $
975  $
500  $
2,363  $
1,650  $
(469)  $
-  $

1,554  $
267  $
3,097  $
90  $
40  $
1,135  $
500  $
2,591  $
1,650  $
1,634  $
-  $

1,391  $
187  $
3,097  $
90  $
40  $
995  $
500  $
2,363  $
1,650  $
-  $
1,250  $

1,081  $
126  $
3,097  $
90  $
40  $
975  $
500  $
1,680  $
1,650  $
534  $
280  $

1,121  $
2,458  $
3,097  $
90  $
40  $
-  $
500  $
-  $
1,650  $
-  $
-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	13,207
-  $	16,408
-  $	27,873
-  $	800
-  $	600
-  $	7,690
-  $	4,000
-  $	22,387
-  $	15,410
-  $	6,226
-  $	1,530

Other Financing Sources/Uses:

Transfer In/(Out)

$

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-

Net Change in Fund Balance	$	(91,962)  $	(27,322)  $	383,765  $	44,758  $	(35,471)  $	(29,252)  $	15,803  $	(29,363)  $	(27,123)  $	-  $	-  $	-  $	203,833

Total Other Financing Sources/Uses	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-

Excess (Deficiency) of Revenues over Expenditures	$	(91,962)  $	(27,322)  $	383,765  $	44,758  $	(35,471)  $	(29,252)  $	15,803  $	(29,363)  $	(27,123)  $	-  $	-  $	-  $	203,833

Total Expenditures	$	91,962  $	31,608  $	52,047  $	37,257  $	43,719  $	36,271  $	45,801  $	31,427  $	29,792  $	-  $	-  $	-  $	399,884

Total Operations & Maintenance	$	67,145  $	25,747  $	40,151  $	30,954  $	31,104  $	30,934  $	37,557  $	26,553  $	25,111  $	-  $	-  $	-  $	315,255

Subtotal Amenity Expenditures	$	24,047  $	12,121  $	13,978  $	12,540  $	10,318  $	12,557  $	11,562  $	10,052  $	8,956  $	-  $	-  $	-  $	116,131

Cypress Park Estate
Community Development District Long Term Debt Report

Series 2020-A1, Special Assessment Revenue Bonds		
Interest Rate:	2.625%, 3.250%, 3.875%, 4.000%		
Maturity Date:	5/1/2051		
Reserve Fund Definition	50% Maximum Annual Debt Service		
Reserve Fund Requirement	$221,250		
Reserve Fund Balance	$221,250		
Bonds Outstanding - 11/12/2020	$7,770,000	
Less: Principal Payment - 5/1/22	($150,000)	
Less: Principal Payment - 5/1/23	($155,000)	
Less: Principal Payment - 5/1/24	($155,000)	
Current Bonds Outstanding	$7,310,000	

Series 2020-A2, Special Assessment Revenue Bonds		
Interest Rate:	4.000%, 4.125%		
Maturity Date:	5/1/2051		
Reserve Fund Definition	Maximum Annual Debt Service		
Reserve Fund Requirement	$35,578		
Reserve Fund Balance	$35,578		
Bonds Outstanding - 11/12/2020	$1,185,000	
Less: Principal Payment - 5/1/22	($20,000)	
Less: Principal Payment - 5/1/23	($20,000)	
Less: Principal Payment - 5/1/24	($20,000)	
Current Bonds Outstanding	$1,125,000	

	Series 2022, Special Assessment Revenue Bonds		
Interest Rate:	4.375%, 4.750%, 5.000%, 5.125%		
Maturity Date:	5/1/2052		
Reserve Fund Definition	Maximum Annual Debt Service		
Reserve Fund Requirement	$216,663		
Reserve Fund Balance	$216,663		
Bonds Outstanding - 06/15/2022		$7,865,000	
Less: Principal Payment - 5/1/23		($120,000)	
Less: Special Call 11/1/23		($1,195,000)	
Less: Principal Payment - 5/1/24		($105,000)	
Current Bonds Outstanding		$6,445,000	

Cypress Park Estates
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2024

ON ROLL ASSESSMENTS

Gross Assessments	$	642,527.94	$	475,807.86	$	76,559.58	$	466,829.35	$ 1,661,724.73	
Net Assessments	$	597,550.98	$	442,501.31	$	71,200.41	$	434,151.30	$ 1,545,404.00	
	39%	29%	5%	28%	100%	

Date	Distribution	Gross Amount	Discount/Penalty	Commission	Interest	Net Receipts	General Fund	2020 AA1 Debt Service	2020 AA2 Debt Service	2022 Debt Service	Total	

11/10/23	
10/13-10/14/23	
$	498.16	
$	(26.15)	
$	(9.44)	
$	-	
$	462.57	
$	178.86	
$	132.45	
$	21.31	
$	129.95	
$	462.57	
11/17/23	11/1-11/5/23	$	6,774.21	$	(270.98)	$	(130.06)	$	-	$	6,373.17	$	2,464.27	$	1,824.85	$	293.63	$	1,790.42	$	6,373.17	
11/24/23	11/6-11/12/23	$	4,516.14	$	(180.66)	$	(86.71)	$	-	$	4,248.77	$	1,642.84	$	1,216.57	$	195.75	$	1,193.61	$	4,248.77	
12/8/23	11/13-11/22/23	$	11,290.35	$	(451.62)	$	(216.77)	$	-	$	10,621.96	$	4,107.12	$	3,041.43	$	489.38	$	2,984.03	$  10,621.96	
12/21/23	11/23-11/30/23	$	736,130.80	$	(29,446.58)	$  (14,133.68)	$	-	$	692,550.54	$	267,783.86	$	198,300.59	$	31,907.44	$	194,558.65	$ 692,550.54	
12/29/23	12/1-12/15/23	$	468,085.89	$	(18,541.28)	$	(8,990.89)	$	-	$	440,553.72	$	170,345.94	$	126,145.40	$	20,297.35	$	123,765.03	$ 440,553.72	
12/31/23	1% Admin Fee	$	(16,617.25)	$	-	$	-	$	-	$	(16,617.25)	$	(6,425.28)	$	(4,758.08)	$	(765.60)	$	(4,668.29)	$ (16,617.25)	
1/10/24	12/16-12/31/23	$	219,355.25	$	(6,580.42)	$	(4,255.50)	$	-	$	208,519.33	$	80,626.77	$	59,706.12	$	9,606.98	$	58,579.46	$ 208,519.33	
1/16/24	10/1-12/31/23	$	3,589.64	$	-	$	-	$	-	$	3,589.64	$	1,387.98	$	1,027.84	$	165.38	$	1,008.44	$	3,589.64	
2/9/24	01/01-01/31/24	$	22,258.11	$	(490.32)	$	(435.36)	$	-	$	21,332.43	$	8,248.47	$	6,108.19	$	982.84	$	5,992.93	$  21,332.43	
3/12/24	02/01-02/29/24	$	18,709.73	$	(187.06)	$	(370.45)	$	-	$	18,152.22	$	7,018.80	$	5,197.59	$	836.32	$	5,099.51	$  18,152.22	
4/10/24	03/01-03/31/24	$	162,493.16	$	-	$	(3,249.86)	$	-	$	159,243.30	$	61,573.54	$	45,596.73	$	7,336.71	$	44,736.32	$ 159,243.30	
5/20/24	05/01-05/31/24	$	-	$	-	$	-	$	451.95	$	451.95	$	174.75	$	129.41	$	20.82	$	126.97	$	451.95	
5/31/24	05/01-05/31/24	$	4,906.45	$	-	$	(98.13)		$	4,808.32	$	1,859.21	$	1,376.78	$	221.53	$	1,350.80	$	4,808.32	
6/20/24	05/01-05/31/24	$	2,325.80	$	-	$	(46.52)	$	-	$	2,279.28	$	881.32	$	652.63	$	105.01	$	640.32	$	2,279.28	
6/28/24	06/03-06/09/24	$	4,719.36	$	-	$	(94.39)	$	-	$	4,624.97	$	1,788.32	$	1,324.28	$	213.08	$	1,299.30	$	4,624.98	

Total	$  1,649,035.80  $	(56,175.07) $  (32,117.76) $	451.95  $	1,561,194.92  $	603,656.77  $	447,022.78  $	71,927.93  $	438,587.45  $ 1,561,194.93

101.02%
0

Net Percent Collected Balance Remaining to Collect