Forest Lake Community Development District

Meeting Agenda August 1, 2024

Forest Lake
Community Development District

219 East Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
July 25, 2024

Board of Supervisors Meeting
Forest Lake Community Development District

Dear Board Members:

A Board of Supervisors Meeting of the Forest Lake Community Development District will be held Thursday, August 1, 2024, at 10:30 AM at the Holiday Inn—Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, FL 33880.

Zoom Video Link: https://us06web.zoom.us/j/81805377676
Zoom Call-In Number: 1-646-876-9923
Meeting ID: 818 0537 7676

Following is the advance agenda for the meeting:

Board of Supervisors Meeting
Roll Call
Public Comment Period (1Speakers will fill out a card and submit it to the District Manager prior to the beginning of the meeting)
Organizational Matters
Acceptance of Resignation of Jessica Kowalski
Appointment to Fill Vacant Board Seat #5
Administration of Oath to Newly Appointed Supervisor
Consideration of Resolution 2024-05 Appointing an Assistant Secretary
Approval of Minutes from the May 2, 2024 Board of Supervisors Meeting
Public Hearing
Public Hearing on the Adoption of the Fiscal Year 2024/2025 Budget
Consideration of Resolution 2024-06 Adopting the District’s Fiscal Year 2024/2025 Budget and Appropriating Funds (budget to be provided under separate cover)
Consideration of Resolution 2024-07 Imposing Special Assessments and Certifying an Assessment Roll
Consideration of Resolution 2024-08 Designation of a Regular Monthly Meeting Date, Time, and Location for Fiscal Year 2024/2025
Consideration of Resolution 2024-09 Authorizing the Establishment of an SBA Account
Consideration of the Adoption of Goals and Objectives for the District
Presentation of Fiscal Year 2023 Audit Report

1 Comments will be limited to three (3) minutes
Ratification of Traffic Control Jurisdiction Agreement with City of Davenport
Ratification of Towing Services Agreement with Bolton’s Towing
Staff Reports
Attorney
Engineer
Acceptance of Annual Engineer’s Report
Field Manager’s Report (to be provided under separate cover)
District Manager’s Report
Approval of Check Register
Balance Sheet and Income Statement
Other Business
Supervisors Requests and Audience Comments
Adjournment

Section III

Section A
Good Morning,
I resign from the below CDD Boards effective immediately:
Eden Hills CDD Forest Lake CDD Hamilton Bluff CDD Pollard Road CDD
Highland Meadows West CDD Lucerne Park CDD
Scenic Highway CDD
Thank you,
Jessica Kowalski

Section D
RESOLUTION 2024-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE FOREST LAKE COMMUNITY DEVELOPMENT DISTRICT ELECTING THE OFFICERS OF THE DISTRICT, AND PROVIDING FOR AN EFFECTIVE DATE
Whereas, the Forest Lake Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes; and

WHEREAS, pursuant to Chapter 190, Florida Statutes, the Board of Supervisors (“Board”), shall organize by electing one of its members as Chair and by electing an Assistant Secretary, and such other officers as the Board may deem necessary.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE FOREST LAKE COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1.	DISTRICT OFFICERS. The following persons are elected to the offices
shown:

Assistant Secretary		

SECTION 2.	CONFLICTS. All Resolutions or parts of Resolutions in conflict herewith are hereby repealed to the extent of such conflict.

SECTION 3.	EFFECTIVE DATE. This Resolution shall become effective immediately upon its adoption.
Passed and adopted this 1st day of August 2024

ATTEST:	FOREST LAKE COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

MINUTES
MINUTES OF MEETING FOREST LAKE
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Forest Lake Community Development District was held Thursday, May 2, 2024 at 10:30 a.m. at the Holiday Inn – Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida.

Present and constituting a quorum:

Eric Lavoie	Chairman
Bobbie Henley	Vice Chairperson
Jessica Kowalski	Assistant Secretary
Jessica Petrucci	Assistant Secretary
Lindsey Roden	Assistant Secretary Also present were:
Jill Burns	District Manager, GMS
Monica Virgen	District Manager, GMS
Marshall Tindall	Field Manager, GMS
Savannah Hancock	District Counsel, Kilinski Van Wyk

FIRST ORDER OF BUSINESS	Roll Call
Ms. Virgen called the meeting to order and called the roll. There were five Board members in attendance constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Virgen opened the public comment period on anything specific to the agenda items. Resident (Ms. Daphne Brown) asked about being able to turn the screen on for the meeting.
Ms. Burns noted it would not show anything.
Resident (Scott Woodlee) asked about an update on the path, the CDD and city agreement, security on weekends at the pool, issue on the intersection of Chestnut and Aspen with U-turns and parking.

Resident (Frank Rivera) asked about issue on the entrance by mailboxes and throwing rock and pool problems. Mr. Lemur commented on weeds in the brick walls, tall walls on Sugarwood, kids jumping off walls, and the towing vendor.
Resident (Jose Montalvo) commented on idea on controlling stones at the amenity center.

THIRD ORDER OF BUSINESS	Approval of Minutes from the April 4,
2024 Board of Supervisors Meeting
Ms. Virgen presented the meeting minutes from April 4, 2024, Board of Supervisors meeting and asked for any comments or corrections from the Board.

FOURTH ORDER OF BUSINESS	Consideration	of	Resolution	2024-04
Designating a Date, Time, and Location for a Landowners’ Meeting and Election (November 7, 2024)
Ms. Virgen stated this resolution is for the designation a date, time and location for a Landowners’ meeting and election. She noted this is scheduled for November 7, 2024, at 10:30 and there are 3 seats up for election which Seats 1, 2 and 3. She added there are proxies and ballots for public use. She explained the requirements for the seats.

FIFTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Hancock reminded the Board of the required ethics training.

Engineer
The District Engineer was not on the line today as there was nothing engineer related on the agenda.

Field Manger’s Report
Mr. Tindall presented the Field Manager’s Report to include landscaping, pool updates, mulching, irrigation, stones, playground, Phase 2, stone removal at mailboxes, options for replacement of rocks at amenity center and the mailbox area with mulch or pavers.

District Manager’s Report
Discussion Regarding Clarifying Towing Policy for Commercial Vehicles to Include Utility Vans & Utility Trucks
Ms. Burns clarified commercial vehicles included utility vans and utility trucks. There was a request to add these to the policy at staff direction. Overnight parking was discussed.
Ms. Burns provided updates on security contract being finalized, the monitor camera portion will be about 6 weeks and a request to start guards earlier. She added hours for security guards. She discussed the agreement for city of Davenport with a new city attorney and working on a new agreement. She stated the Chair will approve and it can be ratified at a later meeting.
Ms. Burns stated Mr. Tindall will investigate the turnaround issue and will bring it back to the next meeting. She added statement on the retaining laws and the easement for these on resident lots. She clarified the landscaping is residents’ responsibility. The fence is on CDD property, and they can ask them to be removed regardless of HOA approval. She explained the easement laws and they cannot be blocked. She added there are no easement agreements for this district. She noted the CDD will not maintain the grass. She added the walkway issue and the possibility of the pavers.
Mr. Tindall explained the options for replacement of rock at amenity center and mailbox with mulch or pavers. It was noted this would be approximately $130 per household and the budget will have to be increased.

Approval of Check Register
Ms. Virgen presented the check register for review from March 22 through April 18, 2024.

Balance Sheet and Income Statement
Ms. Virgen reviewed the financial statements. She noted there is no action necessary from the Board. These are for information purposes only.

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

SEVENTH ORDER OF BUSINESS	Supervisors	Requests	and	Audience
Comments
Resident (Frank Rivera) asked about painting, sidewalk cracks around the community. Ms. Burns noted they are waiting on HOA pursuing vendor to fix the issue before they will correct. She added it will be at a cost. Mr. Rivera will send photos and locations. Ms. Burns stated Mr. Tindall will review the sidewalk and driveway issues.
Resident (Jose Montalvo) commented on the amenity center overnight parking and tow trucks. Ms. Burns reviewed the contract with the towing vendor. Discussion ensued on towing,
Resident (Travis Lemur) commented on the fence issue and an area of concern. Ms. Burns discussed the land on the retaining wall and fence and who maintains. She noted this is city required code. She stated the CDD will not spend public funds or maintain private property. Discussion continued on issues with the private property.
Requirement for pool age identification process was discussed. Security guards will be inside the gate reinforcing the CDD rules of the pool area.

EIGHTH ORDER OF BUSINESS	Adjournment
Ms. Virgen adjourned the meeting.

There was a motion to re-open the meeting for futher discussion.

Ms. Virgen adjourned the meeting after further discussion.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section V

Section A

Section 1
RESOLUTION 2024-06
THE ANNUAL APPROPRIATION RESOLUTION OF THE FOREST LAKE 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 Forest Lake Community Development District (“District”) proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2024 and ending September 30, 2025 (“Fiscal Year 2024/2025”) 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 (2) 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 FOREST LAKE 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 Forest Lake 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 two (2) years.
SECTION 2.	APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2024/2025, the sum of $	 to be raised to be raised by levy of assessments 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	$	

CAPITAL RESERVE FUND	$	
SERIES 2020 DEBT SERVICE FUND	$	
SERIES 2022 DEBT SERVICE FUND	$	

TOTAL ALL FUNDS	$	

SECTION 3.	BUDGET AMENDMENTS
Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2024/2025 or within sixty (60) days following the end of the Fiscal Year 2024/2025 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 five (5) days after adoption and remain on the website for at least two (2) years.
SECTION 4.	EFFECTIVE DATE.	This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 1ST DAY OF AUGUST, 2024.

ATTEST:	FOREST LAKE COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary
By:	 Its:	
Exhibit A:	Fiscal Year 2024/2025 Budget

Budget will be provided under separate cover.

Section 2
RESOLUTION 2024-07
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE FOREST LAKE COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2024/2025; 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 Forest Lake 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, certain 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 2024/2025”), attached hereto as Exhibit “A;” 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 assessments for debt service, which the District desires to collect for Fiscal Year 2024/2025; and

WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which 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 (“Assessment Roll”) attached hereto as Exhibit “B,” and to certify the Assessment Roll r 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 adopted herein, 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 FOREST LAKE COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BENEFIT & ALLOCATION FINDINGS. 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 is shown in Exhibits “A” and “B,” and 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 for collection 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 1st day of August 2024.
ATTEST:	FOREST LAKE COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary
By:	 Its:	
Exhibit A:	Budget
Exhibit B:	Assessment Roll

Budget will be provided under separate cover.

PARCEL ID	Units	O&M	2020 Debt	2022 Debt	Total	
272632711006003890	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006003900	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006003910	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006003920	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006003930	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006003940	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006003950	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006003960	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006003970	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006003980	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006003990	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004000	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004010	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004020	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004030	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004040	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004050	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004060	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004070	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004080	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004090	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004100	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004110	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004120	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004130	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004140	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004150	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004160	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004170	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004180	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004190	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004200	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004210	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004220	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004230	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004240	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004250	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004260	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004270	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004280	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004290	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004300	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004310	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004320	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004330	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004340	1	$1,157.24	$0.00	$1,303.76	$2,461.00	
272632711006004350	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004360	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004370	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004380	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004390	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004400	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004410	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004420	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004430	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004440	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004450	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004460	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004470	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004480	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004490	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004500	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004510	1	$1,157.24	$0.00	$1,344.09	$2,501.33	

PARCEL ID	Units	O&M	2020 Debt	2022 Debt	Total	
272632711006004520	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004530	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004540	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004550	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004560	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004570	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004580	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004590	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004600	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004610	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004620	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004630	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004640	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004650	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004660	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004670	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004680	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004690	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004700	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004710	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004720	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004730	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004740	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004750	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004760	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004770	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004780	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004790	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004800	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004810	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004820	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004830	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004840	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004850	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004860	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004870	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004880	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004890	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004900	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004910	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004920	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004930	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004940	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004950	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004960	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004970	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004980	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006004990	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006005000	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006005010	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006005020	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006005030	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006005040	1	$1,157.24	$0.00	$1,344.09	$2,501.33	
272632711006005050	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005060	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005070	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005080	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005090	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005100	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005110	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005120	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005130	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005140	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005150	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005160	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005170	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005180	1	$1,157.24	$0.00	$0.00	$1,157.24	

PARCEL ID	Units	O&M	2020 Debt	2022 Debt	Total	
272632711006005190	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005200	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005210	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005220	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005230	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005240	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005250	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005260	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005270	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005280	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005290	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005300	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005310	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005320	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005330	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005340	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005350	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005360	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005370	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005380	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005390	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005400	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005410	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005420	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005430	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005440	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005450	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005460	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005470	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005480	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005490	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005500	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005510	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005520	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005530	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005540	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005550	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005560	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005570	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005580	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005590	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005600	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005610	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005620	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005630	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005640	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005650	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005660	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005670	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005680	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005690	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005700	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005710	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005720	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005730	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005740	1	$1,157.24	$0.00	$0.00	$1,157.24	
272632711006005750					$0.00	
272632711006005760					$0.00	
272632711006005770					$0.00	
272632711006005780					$0.00	
272632711006005790					$0.00	
272632711006005800					$0.00	
272705725500010161					$0.00	
272705726014000010	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000020	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000030	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000040	1	$1,157.24	$1,451.61	$0.00	$2,608.85	

PARCEL ID	Units	O&M	2020 Debt	2022 Debt	Total	
272705726014000050	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000060	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000070	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000080	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000090	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000100	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000110	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000120	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000130	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000140	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000150	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000160	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000170	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000180	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000190	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000200	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000210	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000220	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000230	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000240	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000250	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000260	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000270	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000280	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000290	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000300	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000310	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000320	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000330	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000340	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000350	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000360	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000370	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000380	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000390	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000400	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000410	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000420	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000430	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000440	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000450	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000460	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000470	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000480	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000490	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000500	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000510	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000520	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000530	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000540	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000550	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000560	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000570	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000580	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000590	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000600	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000610	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000620	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000630	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000640	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000650	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000660	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000670	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000680	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000690	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000700	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000710	1	$1,157.24	$1,451.61	$0.00	$2,608.85	

PARCEL ID	Units	O&M	2020 Debt	2022 Debt	Total	
272705726014000720	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000730	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000740	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000750	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000760	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000770	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000780	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000790	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000800	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000810	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000820	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000830	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000840	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000850	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000860	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000870	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000880	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000890	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000900	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000910	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000920	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000930	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000940	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000950	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000960	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000970	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000980	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014000990	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001000	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001010	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001020	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001030	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001040	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001050	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001060	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001070	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001080	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001090	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001100	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001110	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001120	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001130	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001140	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001150	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001160	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001170	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001180	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001190	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001200	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001210	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001220	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001230	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001240	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001250	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001260	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001270	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001280	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001290	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001300	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001310	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001320	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001330	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001340	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001350	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001360	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001370	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001380	1	$1,157.24	$1,451.61	$0.00	$2,608.85	

PARCEL ID	Units	O&M	2020 Debt	2022 Debt	Total	
272705726014001390	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001400	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001410	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001420	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001430	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001440	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001450	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001460	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001470	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001480	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001490	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001500	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001510	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001520	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001530	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001540	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001550	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001560	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001570	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001580	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001590	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001600	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001610	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001620	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001630	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001640	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001650	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001660	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001670	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001680	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001690	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001700	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001710	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001720	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001730	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001740	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001750	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001760	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001770	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001780	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001790	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001800	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001810	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001820	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001830	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001840	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001850	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001860	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001870	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001880	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001890	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001900	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001910	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001920	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001930	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001940	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001950	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001960	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001970	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001980	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014001990	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014002000	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014002010	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014002020	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014002030	1	$1,157.24	$1,451.61	$0.00	$2,608.85	
272705726014002040	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002050	1	$1,157.24	$1,303.76	$0.00	$2,461.00	

PARCEL ID	Units	O&M	2020 Debt	2022 Debt	Total	
272705726014002060	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002070	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002080	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002090	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002100	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002110	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002120	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002130	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002140	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002150	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002160	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002170	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002180	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002190	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002200	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002210	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002220	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002230	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002240	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002250	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002260	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002270	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002280	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002290	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002300	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002310	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002320	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002330	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002340	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002350	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002360	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002370	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002380	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002390	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002400	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002410	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002420	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002430	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002440	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002450	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002460	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002470	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002480	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002490	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002500	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002510	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002520	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002530	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002540	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002550	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002560	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002570	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002580	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002590	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002600	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002610	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002620	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002630	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002640	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002650	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002660	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002670	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002680	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002690	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002700	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002710	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002720	1	$1,157.24	$1,303.76	$0.00	$2,461.00	

PARCEL ID	Units	O&M	2020 Debt	2022 Debt	Total	
272705726014002730	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002740	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002750	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002760	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002770	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002780	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002790	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002800	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002810	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002820	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002830	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002840	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002850	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002860	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002870	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002880	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002890	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002900	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002910	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002920	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002930	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002940	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002950	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002960	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002970	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002980	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014002990	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003000	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003010	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003020	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003030	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003040	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003050	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003060	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003070	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003080	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003090	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003100	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003110	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003120	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003130	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003140	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003150	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003160	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003170	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003180	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003190	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003200	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003210	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003220	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003230	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003240	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003250	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003260	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003270	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003280	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003290	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003300	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003310	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003320	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003330	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003340	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003350	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003360	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003370	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003380	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003390	1	$1,157.24	$1,303.76	$0.00	$2,461.00	

PARCEL ID	Units	O&M	2020 Debt	2022 Debt	Total	
272705726014003400	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003410	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003420	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003430	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003440	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003450	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003460	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003470	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003480	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003490	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003500	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003510	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003520	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003530	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003540	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003550	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003560	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003570	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003580	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003590	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003600	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003610	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003620	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003630	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003640	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003650	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003660	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003670	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003680	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003690	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003700	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003710	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003720	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003730	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003740	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003750	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003760	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003770	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003780	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003790	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003800	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003810	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003820	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003830	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003840	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003850	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003860	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003870	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003880	1	$1,157.24	$1,303.76	$0.00	$2,461.00	
272705726014003890					$0.00	
272705726014003930					$0.00	
Total Gross Assessments	574	$664,255.76	$535,872.43	$154,059.26	$1,354,187.45	
						
Total Net Assessments		$617,757.86	$498,361.36	$143,275.11	$1,259,394.33	

Section VI
RESOLUTION 2024-08
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE FOREST LAKE COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2024/2025; AND PROVIDING FOR AN EFFECTIVE DATE.

Whereas, the Forest Lake 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 FOREST LAKE 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 1st day of August 2024.

ATTEST:	FOREST LAKE 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 FOREST LAKE COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2024/2025
The Board of Supervisors of the Forest Lake Community Development District will hold their regular meetings for Fiscal Year 2024/2025 at the Holiday-Inn, Winter Haven, 200 Cypress Gardens Boulevard, Winter Haven, Florida 33880, on the 1st Thursday of every month, at 10:30 a.m., unless otherwise indicated as follows:
October 3, 2024
November 7, 2024 (Landowners’ Meeting & Board Meeting) December 5, 2024
January 2, 2025
February 6, 2025
March 6, 2025
April 3, 2025
May 1, 2025
June 5, 2025
July 3, 2025
August 7, 2025
September 4, 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 VII
RESOLUTION 2024-09

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE FOREST LAKE COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING THE DISTRICT MANAGER TO ESTABLISH AN ACCOUNT WITH THE STATE BOARD OF ADMINISTRATION; APPOINTING THE DISTRICT MANAGER AS ITS LEGAL REPRESENTATIVE WITH RESPECT TO SAID ACCOUNT(S) AND PROVIDING FOR THE DURATION OF SAID AUTHORIZATION

WHEREAS, the Forest Lake Community Development District (the “District”) is a local unit of special purpose government created and existing under Chapter 190, Florida Statutes, and situated within Polk County, Florida; and

WHEREAS, the District finds that from time to time has funds on hand in excess of current needs; and
WHEREAS, it is in the best interest District and its landowners that said excess funds be invested to return the highest yield consistent with proper safeguards and the Districts currently adopted policies regarding the deposit of public funds.

NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE FOREST LAKE COMMUNITY DEVELOPMENT DISTRICT:

That the District Manager, Governmental Management Services-Central Florida, LLC, (“GMS”) and its designee, as legal representative(s) of the District is hereby authorized to act as the administrator(s) for funds held at the State Board of Administration.

The District Manager and/or its designee shall have the authority to establish an account(s) on behalf of the District with the State Board of Administration, withdraw funds from or transmit funds to said account(s) at the State Board of Administration, establish funds transfer instructions, name designee(s), and initiate changes to this information via the Investment Pool Input Document.

That this authorization shall be continuing in nature until revoked by District or until a new legal representative is appointed.
THIS RESOLUTION INTRODUCED AND ADOPTED by the District at its regularly scheduled meeting this 1st day of August 2024.

ATTEST:	FOREST LAKE COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section VIII

Memorandum
To: Board of Supervisors From: District Management Date: August 1, 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
Forest Lake 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:	 
Forest Lake Community Development District

District Manager:		Date:	 Print Name:	 
Forest Lake Community Development District

Section IX

FOREST LAKE COMMUNITY DEVELOPMENT DISTRICT
POLK COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
FOREST LAKE COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, 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 FL 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
Forest Lake Community Development District Polk County, 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 Forest Lake Community Development District, Polk County, 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 Forest Lake Community Development District, Polk County, 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 $1,105,960.

The change in the District’s total net position in comparison with the prior fiscal year was
$3,518,967, 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 $827,106 a decrease of ($813,680) in comparison with the prior fiscal year. 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.
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), recreation 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	$	909,512	$	2,645,307		
Capital assets, net of depreciation	11,261,244	9,827,415		
Total assets	12,170,756	12,472,722		
Current liabilities	262,823	1,232,518		
Long-term liabilities	10,801,973	13,653,211		
Total liabilities	11,064,796	14,885,729		
Net position			
Net investment in capital assets	460,321	(3,193,758)	
Restricted	416,387	623,783	
Unrestricted	229,252	156,968	
Total net position	$	1,105,960	$	(2,413,007)	
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 remaining balance of unrestricted net position may be used to meet the District’s other obligations.

The District’s net position increased during the most recent fiscal year. The majority of the increase represents the extent to which ongoing program revenues exceeded the cost of operations and depreciation expense.
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	$	3,575,438	$	829,738	
Operating grants and contributions	55,926	2,525	
Capital grants and contributions	914,341	431,958	
General revenues Miscellaneous income	
186	
-	
Total revenues	4,545,891	1,264,221	
Expenses:
General government	
104,765	
94,765	
Maintenance and operations	280,347	214,500	
Conveyance of infrastructure	-	2,380,727	
Parks and recreation	98,544	82,192	
Bond issue costs	-	277,625	
Interest	543,268	405,491	
Total expenses	1,026,924	3,455,300	
Change in net position	3,518,967	(2,191,079)	
Net position - beginning	(2,413,007)	(221,928)	
Net position - ending	$	1,105,960	$	(2,413,007)	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2023, was $1,026,924. Program revenues are comprised primarily of assessments. The remainder of the current fiscal year revenue includes Developer contributions and interest revenue. The decrease in current fiscal year expenses is primarily the result of decrease in bond issuance and conveyances of infrastructure costs.

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.
CAPITAL ASSETS AND DEBT ADMINISTRATIONS

Capital Assets
At September 30, 2023 the District had $11,623,162 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $361,918 has been taken, which resulted in a net book value of $11,261,244. 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 $10,435,000 Bonds outstanding; $83,646 in leases payable; and
$80,474 in note payable for its governmental activities. 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

The District anticipates an increase in its general operations for the subsequent year. 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 Forest Lake Community Development District’s Finance Department at 219 E. Livingston Street, Orlando, Florida, 32801.
FOREST LAKE COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2023

	Governmental
	Activities		
ASSETS
Cash and cash equivalents	
$	215,080	
Assessment receivable	2,226	
Prepaid items	25,306	
Restricted assets:
Investments	
666,900	
Capital assets:
Nondepreciable	
7,900,042	
Depreciable, net		3,361,202 	
Total assets		12,170,756 	

LIABILITIES
Accounts payable	

12,055	
Due to Developer	70,351	
Accrued interest payable	180,417	
Non-current liabilities:
Due within one year	
232,638	
Due in more than one year		10,569,335 	
Total liabilities		11,064,796 	

NET POSITION
Net investment in capital assets	

460,321	
Restricted for debt service	416,387	
Unrestricted		229,252 	
Total net position	 $	1,105,960 	

See notes to the financial statements
FOREST LAKE COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, 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
$	104,765	$
104,765	$
-	$	-	$	-

Maintenance and operations	280,347	230,080	-	914,341	864,074	
Parks and recreation	98,544	80,875	-	-	(17,669)	
Interest on long-term debt		543,268	3,159,718	55,926	-	2,672,376 
Total governmental activities		1,026,924		3,575,438	55,926	914,341	3,518,781  General revenues:

See notes to the financial statements

8
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2023

	Major Funds	 Debt
Total Governmental
General	Service
Capital Projects
Funds
ASSETS					
Cash and cash equivalents	$	215,080	$	-	$	-	$	215,080	
Investments	-	595,499	71,401	666,900	
Assessments receivable	921	1,305	-	2,226	
Prepaid items	25,306	-	-	25,306	
Total assets	$	241,307	$	596,804	$	71,401	$	909,512	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	12,055	$	-	$	-	$	12,055	
Due to Developer	-	-	70,351	70,351	
Total liabilities	12,055	-	70,351	82,406	

Fund balances:
Nonspendable:
Prepaid items Restricted for:
Debt service		25,306

-		-

596,804		-

-		25,306

596,804	
Unassigned		203,946		-		1,050		204,996	
Total fund balances		229,252		596,804		1,050		827,106	

Total liabilities and fund balances	
$	
241,307	
$	
596,804	
$	
71,401	
$	
909,512	

See notes to the financial statements
RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2023

Fund balance - governmental funds	$	827,106 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	11,623,162
Accumulated depreciation	   (361,918)    11,261,244
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	(180,417)	
Long-term debt	  (10,801,973)	(10,982,390) 	
Net position of governmental activities	$	1,105,960	

See notes to the financial statements
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	$	415,720	$	3,159,718	$	-	$  3,575,438		
Developer contributions	-	-	908,503	908,503	
Miscellaneous income	186	-	-	186	
Interest earnings	-	55,926	5,838	61,764	
Total revenues	415,906	3,215,644	914,341	4,545,891	

EXPENDITURES
Current:
General government	104,765	-	-	104,765	
Maintenance and operations	143,035	-	-	143,035	
Parks and recreation	54,897	-	-	54,897	
Debt service:
Principal	
24,870	
2,825,000	
-	
2,849,870	
Interest	16,055	576,161	-	592,216	
Capital outlay	-	-	1,614,788	1,614,788	
Total expenditures	343,622	3,401,161	1,614,788	5,359,571	
Excess (deficiency) of revenues over (under) expenditures	

72,284	

(185,517)	

(700,447)	

(813,680)	

OTHER FINANCING SOURCES (USES)
Transfers in (out)	

-	

(69,459)	

69,459	

-	
Total other financing sources (uses)	-	(69,459)	69,459	-	

Net change in fund balances	
72,284	
(254,976)	
(630,988)	
(813,680)	
Fund balances - beginning	156,968	851,780	632,038	1,640,786	

Fund balances - ending	
$	229,252	
$	596,804	
$	1,050	
$	827,106	

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	$ Amounts reported for governmental activities in the statement of activities
(813,680)

See notes to the financial statements
NOTES TO FINANCIAL STATEMENTS

NOTE 1 - NATURE OF ORGANIZATION AND REPORTING ENTITY

Forest Lake Community Development District (the "District") was established by the Board of County Commissioners of Polk County’s approval of Ordinance No. 19-071 effective on December 3, 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 JMBI Real Estate, LLC (“Developer”) or its affiliates.

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.
Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:

Assets	Years	
Stormwater system	30	
Recreational facilities	30	
Roadways	20	
Equipment	5	

In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.
Leases
The District is a lessee for a noncancellable lease of equipment. The District recognizes a lease liability and an intangible right-to-use lease asset (lease asset) in the government-wide financial statements. The District recognizes lease liabilities with an initial, individual value of $5,000 or more.

At the commencement of a lease, the District initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of lease payments made. The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus certain initial direct costs. Subsequently, the lease asset is amortized on a straight-line basis over its useful life.
Key estimates and judgments related to leases include how the District determines (1) the discount rate it uses to discount the expected lease payments to present value, (2) lease term, and (3) lease payments. The District uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the District generally uses its estimated incremental borrowing rate as the discount rate for leases.

The lease term includes the noncancellable period of the lease. Lease payments included in the measurement of the lease liability are composed of fixed payments and purchase option price that the District is reasonably certain to exercise.

The District monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease asset and liability if certain changes occur that are expected to significantly affect the amount of the lease liability. Lease assets are reported with other capital assets and lease liabilities are reported with long term debt on the statement of net position.
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.

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.

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

Amortized Cost	Credit Risk	Maturities

First American Treasury Obligations Fund Class Y
$	236,366
S&P AAAm	Weighted average of the fund
portfolio: 24 days
First American Treasury Obligations
430,534	S&P AAAm	Weighted average of the fund
Fund Class D		
 $	666,900 
portfolio: 24 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.

Investments (Continued)
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.

NOTE 5 – INTERFUND TRANSFERS
Interfund transfers for the fiscal year ended September 30, 2023 were as follows:
	Transfer in	Transfer out	
Debt Service	$	-	$	69,459	
Capital projects		69,459	-		
Total	 $	69,459	$	69,459 	

Transfers are used to move revenues from the fund where collection occurs to the fund where funds have been reallocated for use. In the case of the District, transfers from the debt service fund to the capital projects fund were made in accordance with the Bond Indentures.

NOTE 6 – CAPITAL ASSETS

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	
$	6,285,254	
$	1,614,788	
$	-	$	7,900,042		
Total capital assets, not being depreciated	6,285,254	1,614,788	-	7,900,042		
Capital assets, being depreciated					
District roads	1,979,622	-	-	1,979,622	
Recreational facilities	692,928	-	-	692,928	
Stormwater management	846,784	-	-	846,784	
Equipment - financed purchase	102,745	-	-	102,745	
Right-to-use leased equipment	101,041	-	-	101,041	
Total capital assets, being depreciated	3,723,120	-	-	3,723,120	
Less accumulated depreciation for: District roads	

98,981	

98,981	

-	

197,962	
Recreational facilities	23,098	23,098	-	46,196	
Stormwater management	28,226	28,226	-	56,452	
Equipment - financed purchase	20,549	20,549	-	41,098	
Right-to-use leased equipment	10,105	10,105	-	20,210	
Total accumulated depreciation	180,959	180,959	-	361,918		
Total capital assets being depreciated	3,542,161	(180,959)	-	3,361,202		
Governmental activities capital assets, net	$	9,827,415	$	1,433,829	$	-	$	11,261,244		

The infrastructure intended to serve the District has been estimated at a total cost of approximately
$15,100,000. The infrastructure will include stormwater pond construction, roadways, water and sewer facilities, parks and recreational facilities and off-site improvements. A portion of the project costs are 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, the water and sewer systems and offsite improvements are to be conveyed to others for ownership and maintenance responsibilities.

Depreciation expense was charged to function/programs as follows:

Governmental activities:
Recreation	$	43,647	
Maintenance and operations		137,312 	
Total depreciation expense	 $	180,959 	

NOTE 7 – LONG TERM LIABILITIES
Series 2020
On September 29, 2020, the District issued $8,845,000 of Special Assessment Revenue Bonds, Series 2020 consisting of multiple term bonds with fixed interest rates ranging from 2.625% to 4.00%. 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, commencing on May 1, 2021 and 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 at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner 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. The District was in compliance with the requirements at September 30, 2023.
Series 2022
On May 24, 2022, the District issued $4,700,000 of Special Assessment Bonds, Series 2022 consisting of multiple term bonds with fixed interest rates ranging from 4.750% to 5.500%. 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 at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture. For the Series 2022 Bonds, this occurred during the current fiscal year as the District collected prepaid assessments and prepaid $2,585,000 of the Bonds.

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. The District was in compliance with the requirements at September 30, 2023.

Long-term debt activity (Continued)
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	$	8,560,000	$	-	$	175,000	$	8,385,000	$	175,000	
Plus: original issue premium	38,299	-	1,368	36,931	-	
Series 2022	4,700,000	-	2,650,000	2,050,000	30,000	
Developer advance	165,922	-	-	165,922	-	
Leases payable	92,346	-	8,700	83,646	9,054	
Financed purchase - note payable	96,644	-	16,170	80,474	18,584	
Total	$	13,653,211	$	-	$	2,851,238	$	10,801,973	$	232,638	

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	$	205,000	$	433,000	$	638,000	
2025	215,000	426,981	641,981	
2026	220,000	420,594	640,594	
2027	230,000	412,919	642,919	
2028	240,000	405,082	645,082	
2029-2033	1,330,000	1,888,232	3,218,232	
2034-2038	1,640,000	1,591,775	3,231,775	
2039-2043	2,030,000	1,216,913	3,246,913	
2044-2048	2,515,000	747,600	3,262,600	
2049-2052		1,810,000	184,075	1,994,075 			
	 $	10,435,000	$	7,727,171	$	18,162,171 			

NOTE 8 - LEASES
Streetlights
In the prior fiscal year, the District entered into certain leases as a lessee for the use of streetlights that will terminate on September 30, 2031. As of September 30, 2023, the value of the lease liability was
$83,646. The District is required to make total monthly fixed payments of $1,020. The value of the right- to-use asset as of September 30, 2023 was $101,041 with an accumulated amortization of $20,210. At the end of the lease term, the District may elect to execute a new agreement based on current estimated replacement cost. The Lessor will retain ownership of the streetlights.

The scheduled payments for years ending after September 30, 2023 are as follows:

Year ending		Governmental Activities	
September 30:	Principal	Interest	Total	
2024	$	9,054	$	3,181	$	12,235	
2025	9,423	2,812	12,235	
2026	9,807	2,428	12,235	
2027	10,207	2,029	12,236	
2028	10,623	1,613	12,236	
2029 - 2031		34,532	2,171	36,703 			
	 $	83,646	$	14,234	$	97,880 			
NOTE 9 – FINANCED PURCHASE AGREEMENT

Playground
The District entered into a financed purchase agreement for the use of certain playground equipment. The agreement will expire on April 1, 2027, and required monthly fixed payments is $2,391. The District has the option to purchase the equipment prior to the expiration of the agreement term.
The scheduled payments for years ending after September 30, 2023 are as follows:
Year ending		Governmental Activities	
	September 30:	Principal	Interest	Total	
2024	$	18,584	$	10,104	$	28,688	
2025	21,360	7,328	28,688	
2026	24,550	4,139	28,689	
2027		15,980	754	16,734 			
	 $	80,474	$	22,325	$	102,799 			

NOTE 10 - DEVELOPER TRANSACTIONS

The Developer owns a portion of land within the District; therefore, assessment revenues in the general and debt service funds include the assessments levied on those lots owned by the Developer.
During the current fiscal year, the Developer provided $908,503 to the capital projects fund. Subsequent to fiscal year end, the District reimbursed the Developer $70,351 from Series 2022 Bond proceeds. As a result, $70,351 is recorded as Due to Developer in the capital projects fund as of September 30, 2023.

NOTE 11 - 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 12 - 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 13 - 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 over the past three years.
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	

$	412,422	

$	415,720	

$	3,298	
Miscellaneous	-	186	186	
Total revenues	412,422	415,906	3,484	

EXPENDITURES
Current:
General government	148,304	104,765	43,539	
Maintenance and operations	162,614	143,035	19,579	
Parks and recreation	96,504	54,897	41,607	
Debt service:				
Principal	-	24,870	(24,870)	
Interest	-	16,055	(16,055)	
Total expenditures	407,422	343,622	63,800	

Excess (deficiency) of revenues over (under) expenditures	

 $	5,000 	

72,284	

 $	67,284 	
Fund balance - beginning			156,968 		
Fund balance - ending		 $	229,252 		

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.
OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL 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.	
19	
Employee compensation	$0.00	
Independent contractor compensation	$1,957,882	
Construction projects to begin on or after October 1; (>$65K)	Not applicable	

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 - $350.56 - $974.90

Debt service - $1,344 - $1,848	
Special assessments collected	$3,575,438	
Outstanding Bonds:	see Note 7 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
Forest Lake Community Development District Polk County, 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 Forest Lake Community Development District, Polk County, 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
Forest Lake Community Development District Polk County, Florida
We have examined Forest Lake Community Development District, Polk County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 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 Board of Supervisors of Forest Lake Community Development District, Polk County, 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
Forest Lake Community Development District Polk County, Florida
Report on the Financial Statements

We have audited the accompanying basic financial statements of Forest Lake Community Development District, Polk County, 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 Forest Lake Community Development District, Polk County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Forest Lake Community Development District, Polk County, 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 the 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 X

CITY OF DAVENPORT, FLORIDA/FOREST LAKE COMMUNITY DEVELOPMENT DISTRICT
TRAFFIC CONTROL JURISDICTION AGREEMENT
This Agreement (the "Agreement") is made and entered into by and between the City of Davenport, Florida, a municipal corporation created under the laws of the State of Florida (hereafter "CITY"), and Forest Lake Community Development District, an independent special district created by ordinance pursuant to Chapter 190, Florida Statutes (hereafter "DISTRICT").
RECITALS
The Forest Lake Community Development District is a local unit of special- purpose government and an independent special district established pursuant to Chapter 190, Florida Statutes, and by Ordinance No. 19-071 enacted by the COUNTY on December 3, 2019.

The DISTRICT owns fee simple title to all the roadways lying within the DISTRICT boundaries (hereafter "District Roads") and the boundaries and location of the DISTRICT is described and illustrated in Exhibit "A" attached to and incorporated in this Agreement.

The DISTRICT has requested that the CITY exercise its discretion under Section 316.006, Florida Statutes, and other applicable laws to exercise municipal traffic control jurisdiction over the DISTRICT Roads pursuant to written agreement.

The Florida Legislature, by enacting Section 316.006(2)(b), Florida Statutes, has authorized municipalities to exercise jurisdiction over special district roads if a municipality and the party owning such roads and common areas enter into a written agreement providing traffic control jurisdiction to the municipality and the governing body of the municipality approves that agreement.

The DISTRICT desires the CITY to enforce the traffic laws of the State of Florida over the DISTRICT Roads.

The CITY approves the exercise of municipal traffic control jurisdiction by the City of Davenport Police Department over the DISTRICT Roads.

The parties now desire to set forth the terms and conditions of this Agreement and acknowledge and agree that each is bound by such Agreement.

ACCORDINGLY, in consideration of the above stated Recitals, and other good and valuable consideration the receipt and sufficiency of which is hereby acknowledged by the parties, the parties hereto agree as follows:

Section 1.  Recitals. The above recitals are true and correct and are incorporated in and form a material part of this Agreement.
Section 2. Authority, Jurisdiction & Access. Pursuant to section 316.006(2)(b), Florida Statutes, and its home rule powers, the CITY agrees to exercise traffic control jurisdiction over the District Roads by providing enforcement of the traffic laws of the state upon the DISTRICT Roads during normal patrol hours (hereafter "Services"). Should the DISTRICT desire the CITY to be situated in its boundaries at times outside normal patrol hours, the DISTRICT understands that a separate contract shall be executed for additional services. The DISTRICT will provide the CITY with access to the DISTRICT Roads so that the CITY may carry out the Services under this Agreement.
Section 3.  Term of Agreement.  The term of this Agreement shall commence on June 1, 2024, and continue through June 1, 2025, and shall thereafter automatically continue for successive one-year terms unless terminated by either party by provision of ten (10) days written notice to the other party. The provisions of Section 10 herein shall survive the termination of this Agreement as well as any and all subsequent amended agreements entered into by the parties hereto.
Section 4. Signage. Prior to any traffic enforcement action, the DISTRICT, in consultation with the City of Davenport Police Department, shall establish the speed limit for the roads within the DISTRICT boundaries. The DISTRICT shall be responsible for posting the speed limit and erecting other traffic signs along the DISTRICT Roads in compliance with State of Florida Department of Transportation requirements. The maintenance, repair, and posting of all signage within the DISTRICT boundaries shall always be solely and exclusively the responsibility of the DISTRICT. The DISTRICT shall provide the CITY with certification by a licensed engineer that the roadway signage is in accordance with the standards set forth in the Manual on Uniform Traffic Control Devices and Chapter 316, Florida Statutes.
Section 5.  Authority in Addition to Existing Authority. The CITY's exercise of traffic control jurisdiction pursuant to this Agreement shall be supplemental to the authority presently enjoyed by the CITY over such roads and the DISTRICT, and nothing herein shall be construed to limit or modify such preexisting authority. The CITY agrees to continue to provide such police services as are required by law. This Agreement does not limit the DISTRICT's authority as prescribed by Chapter 190, Florida Statutes, in any manner.
Section 6. Compensation. If the DISTRICT is interested in additional neighborhood patrols or any special details, they shall be responsible for compensating the CITY for these off-duty services pursuant to this Agreement at an hourly rate and in a manner specified in Exhibit "B," which is attached hereto and incorporated herein. The hourly rate shall remain in effect until such time as it is revised in accordance with the CITY or departmental policy or procedure, ordinance or any other applicable statute, law or regulation.
Section 7.	City To Retain Revenues.	All revenue from the fines, costs and
2

penalties imposed by the traffic citations issued for violation of traffic laws on the DISTRICT Roads shall be solely retained by the CITY and apportioned in the manner set forth in applicable statutes. All revenue from the fines, costs, and penalties and/or liens, and the liens themselves that may be imposed on property located within the DISTRICT, shall be solely retained/owned by the CITY.
Section 8.  Liability Not Increased. Neither the existence of this Agreement nor anything contained herein shall give rise to any greater liability on the part of the CITY than that which the CITY would ordinarily be subjected to when providing police services.
Section 9. Remedies. Although the City of Davenport Police Department will diligently attempt to provide the DISTRICT with the Services specified within this Agreement, the CITY's failure to do so shall not constitute a breach of this Agreement, nor shall any penalty be imposed therefore.
Section 10. Hold Harmless and Indemnification By The DISTRICT. To the fullest extent permitted by law, and only up to, and without waiving, the monetary limitations of liability and sovereign immunity protections set forth in Section 768.28, Florida Statutes, the DISTRICT agrees to hold harmless and shall indemnify the CITY, each of its Commission Members, employees, appointees, officers and agents, both individually and in each of their official capacities from any and all claims, and manners of action or actions, cause and causes of action, lawsuits, trespasses, damages, judgments, executions, claims, liabilities and demands whatsoever, in law or in equity including, reasonable attorney's fees for any action or inaction arising out of, related to or deriving from, either directly or indirectly, any matter, action taken, or inaction by the City within the scope or furtherance of this Agreement.
Section 11. Insurance. To ensure its ability to fulfill the obligations pursuant to Section 10, above, the DISTRICT, as a condition precedent to the CITY's assumption of traffic control and enforcement jurisdiction as specified in this Agreement shall obtain an insurance policy in a sufficient amount for officers and directors liability, and for Comprehensive Automobile Liability. The DISTRICT shall also obtain general liability insurance for the term of this Agreement in the amount of One Million Dollars ($1,000,000.00), Comprehensive General Liability and Two Million Dollars ($2,000,000.00) in the aggregate. Said policy or policies of insurance shall: (a) name the CITY as an additional insured as it relates to the activities conducted pursuant to this Agreement, (b) be issued by companies authorized to do business under the laws of the State of Florida, (c) shall not exclude police liability, and (d) otherwise be acceptable to the City. Upon receiving notice of the acceptability of said policy or policies, the DISTRICT shall always file and maintain current certificates of the required insurance with the CITY. Any cancellations or lapses of insurance coverage affecting directly or indirectly the provisions of this Agreement shall be deemed a material breach, and the CITY shall have the right, in its sole discretion, to terminate this Agreement and seek applicable damages or other judicial relief.
Section 12.	Road Maintenance. Neither the existence of this Agreement nor

anything contained herein shall impose any obligation or duty upon the CITY to provide maintenance for and/or drainage of the DISTRICT Roads. The maintenance, repair and construction or reconstruction of all roads, drainage and signage within the DISTRICT shall always be solely and exclusively the responsibility of the DISTRICT.
Section 13. Assignability. The DISTRICT may not assign its rights nor delegate its duties and obligations arising under this Agreement except by the express, written consent of the CITY.
Section 14. Termination. Should either party to this Agreement desire to terminate the Agreement, the party wishing to terminate the Agreement must provide written notice thereof to the other party no less than ten (10) calendar days prior to the intended termination date.
Section 15. Notices. All notices contemplated by this Agreement shall be given in writing and sent by certified mail, return receipt requested to the following:

CITY	DISTRICT

City Manager
City of Davenport, Florida 1 S. Allapaha Ave Davenport, Florida 33837
Forest Lake COD
c/o	Governmental	Management Services - Central Florida, LLC
219 E. Livingston Street Orlando, Florida 32801

With a copy to:
Kilinski I Van Wyk PLLC
517 E. College Avenue Tallahassee, Florida 32301

Section 16. Governing Law and Venue. This Agreement shall be construed and controlled in accordance with the laws of the State of Florida. Venue for any legal actions regarding the Agreement shall be Polk County, Florida.

Section 17. Costs or Expenses. Any costs or expenses (including reasonable attorneys' fees) associated with enforcement of the terms and/or conditions of this Agreement shall be borne by the respective parties hereto.

Section 18. Application of Public Records. Notwithstanding anything contained herein, as provided under Chapter 119, Florida Statutes, both parties are subject to the provisions of Florida's Public Records Law.
Section 19. Amendments. The parties hereto agree that no modification, amendment or alteration in the terms and conditions contained herein shall be effective unless contained in a written document executed with the same formality and of equal dignity herewith.

Section 20. Entire Agreement. This Agreement constitutes the entire Agreement of the parties hereto and is intended as a complete and exclusive statement of the promises, representations, negotiations, discussions, and agreements that have been made in connection with the subject of the Agreement.

IN WITNESS WHEREOF, the parties hereto have made and executed this Agreement on the respective dates under each signature.

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APPROVED AS TO FORM AND LEGALITY:
.ThJo
lCl,	City Attorney

FOREST LAKE COMMUNITY
DEVELOPMENT DISTRICT, an independent special district

APPROVED:	I
- .....J-'= =,c,.,.(.!F""'31""'Al""'A5A2""" .,.,..,l...--A-... ----

ATTEST:

anager

APPROVED AS TO FORM AND LEGALITY:
UOocuSlgned by:

Lauren G;.Fl:e0-riistrict Counsel

EXHIBIT "8"
DAVENPORT EXTRA-DUTY (OFF-DUTY) SERVICES
The City of Davenport charges for extra-duty services at rates set by the City Commission of Davenport from time to time. At present, the services available and the rates applicable are set forth in the "Application for Extra-Duty Employment" incorporated into this Exhibit "B."

Vendor Name:	j Date of Application:	
BILLING INFORMATION	
Street Address:	I City:	l Zip Code:	
Billing Contact Person:	j Billing Phone:	
Billing Email:	
CONTACT PERSON
(RESPONSIBLE PARTY FOR DVPD TO CONTACT DURING DETAIL, IF NEEDED)	
Contact Name:	j Contact Phone:	
Contact Email:	
EXTRA-DUTY DETAIL	
Location Name:	j Address:	
Duties Requested ofOfficer(s):	
	
REQUEST TYPE (CHOOSE ONLY ONE)	
D Athletic Event	□ HOA Patrol	D Special Event:	
D Business Security	D Traffic Control	D Other:	
COMPLETE BELOW SECTION FOR ATHLETIC EVENT, SPECIAL EVENT OR OTHER	
Name of Event:	l Anticipated Attendance:	
Has Event Been Advertised?	D Yes D No (If Yes, Where? Provide Info):	
Does Extra-Duty Detail Require the use of Marked Agency Vehicles?:	□Yes □No	
STAFFING REQUIREMENTS	
The Davenp01t Police Department Reserves the Right to Require a Minimum Amount of Staffing for Events Based Upon, but Not Limited to, the Following Factors: Event Type, Event Location, and/or Anticipated Attendance.	
I.	Extra-Duty Assignments at City ofDavenp01t Owned Facilities or Any Other Facility (With Alcohol)	
# of Attendees: 1 - 150 = 1 Officer Minimum	# of Attendees: Over 150 = 2 Officer Minimum	
2.	Extra-Duty Assignments at City of Davenport Owned Facilities or Any Other Facility (Without Alcohol)	
# of Attendees: 1 - 200 = 1 Officer Minimum	# of Attendees: Over 200 = 2 Officer Minimum	
3.	One (1) Supervisor is Mandatory for Each Extra-Duty Assignment that Requires Six (6) to Ten (10) Officers	
4.	Two (2) Supervisors are Mandatory for Each Extra-Duty Assignment that Requires Eleven (11) or More Officers	

JOB CLASSIFICATION INFORMATION				
Standard Extra-Duty: A Request Placed Four (4) or More Business Days in Advance of the Extra-Duty Employment				
The Davenport Police Department does Not Guarantee the Ability to Staff Extra-Duty Employment Requests				
Minimum Extra-Duty Hours:	4 Hours				
Officer Pay Rate (Standard):	$40.00 I Hour (Per Officer)				
Supervisor Pay Rate (If Applicable):	$50.00 I Hour (Per Supervisor)				
The Supervisor Pay Rate will Only be Changed if a Supervisor is Required due to Staffing Requirements				
ADDITIONAL INFORMATION/ SPECIAL REQUESTS/ OTHER CONSIDERATIONS IN REFERENCE TO THIS APPLICATION FOR EXTRA-DUTY EMPLOYMENT				
				
NOTICE TO CUSTOMER				
Customers Wishing to Cancel an Approved Extra-Duty Employment Assignment are Required to Give a Minimum of Twenty-Four (24) Hour Notice of Cancellation to the Extra Duty Coordinator During Normal Business Hours.
Customers Failing to Give the Required Notice of Cancellation will be Charged a Minimum of Two (2) Hours per Officer/ Supervisor Assigned to the Extra-Duty Employment Detail at the Applicable Pay Rate.
The Undersigned Agrees, Individually and On Behalf of the Named Applicant, to Promptly Pay for the Extra-Duty Employment Services Rendered. Fmihermore, the Undersigned Agrees, Individually and On Behalf of the Named Applicant to Pay All Costs, Expenses and Attorney Fees Incurred in the Collection on Any Sums due Hereunder.
If Payment is Rendered via Check, a Separate Check must be Payable to Each Assigned Officer/ Supervisor.				
ACKNOWLEDGEMENT				
I have read and understand the Extra-Duty Employment Notice to Customers and Agree to Application Terms				
Customer Signature (Individually and as Authorized Representative)		Date		
AGENCY USE ONLY SECTION				
D Approved D Disapproved	If Disapproved, Reason(s):				
				
Reviewed By Signature / ID #		Date		
# of Officers Assigned:	# of Supervisors Assigned:	I # of Hours:		
Total Cost of Detail:	Payment Received:	□ Yes □ No			
Detail Completed:	□ Yes □No	Comments:			

Section XI

AGREEMENT BETWEEN THE FOREST LAKE COMMUNITY DEVELOPMENT DISTRICT AND BOLTON’S TOWING SERVICES, INC. FOR TOWING SERVICES
THIS AGREEMENT (“Agreement”) is made and entered into this 31 day of May, 2024 by and between:

FOREST LAKE COMMUNITY DEVELOPMENT DISTRICT, a local unit of special purpose government established pursuant to Chapter 190, Florida Statutes, with a mailing address of c/o Governmental Management Services – Central Florida, LLC, 219 East Livingston Street, Orlando, Florida 32801 (“District”); and

BOLTON’S TOWING SERVICES, INC., a Florida limited liability company, with a principal address of 2690 Avenue E Southwest, Winter Haven, Florida 33880 (“Contractor”).

RECITALS

Whereas, the District is a local unit of special-purpose government established for the purpose of financing, acquiring, constructing, operating and/or maintaining public infrastructure improvements; and

WHEREAS, the District has adopted that certain Rules Relating to Parking and Parking Enforcement, a copy of which is attached hereto as Exhibit A, and as may be amended from time to time by the Board of Supervisors (“Board”) of the District (“Parking Policies”); and

WHEREAS, in accordance with Section 715.07, Florida Statutes, the District desires to engage an independent contractor to provide vehicle towing/removal services within the District in accordance with the Parking Policies (“Services”);
Whereas, the Contractor desires to provide such Services for the District in accordance with Section 715.07, Florida Statutes, and other Florida law; and

Whereas, the Contractor and the District accordingly desire to enter into this Agreement to provide for the rights, duties and obligations of the parties relative to same.
Now, therefore, in consideration of the recitals, agreements, and mutual covenants contained herein, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged by the parties, the parties agree as follows:
Section 1.  Recitals. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Agreement.

Section 2.  Description of Work and Services. The District hereby authorizes the Contractor, and its employees and agents, to perform drive-by inspections and vehicle-

towing/removal Services from the District property identified in Exhibit A. Contractor is also authorized to perform such Services when requested to do so by the District’s designated representatives, who shall be the District Manager (currently Jill Burns), or his or her designee (“District Representatives”). All such Services shall be performed only at the times specified in the Parking Policies. Contractor shall also provide vehicle storage relative to any such vehicles towed from District property, all in accordance with the Parking Policies, Section 715.07, Florida Statutes, and any other applicable state or local law.

Upon execution of this Agreement, Contractor shall, at its own cost and expense, procure and install the necessary signage as required by Section 715.07, Florida Statutes, which signage shall be installed a minimum of twenty-four (24) hours prior to commencement of any towing/removal services by the Contractor.

Upon towing/removal of a vehicle, such vehicle shall be stored by the Contractor within a ten (10)-mile radius of the point of the removal and shall provide for public access to such storage facility as set forth in Section 715.07, Florida Statutes.

This Agreement grants to Contractor the right to enter the lands that are subject to this Agreement, for those purposes described in this Agreement, and Contractor hereby agrees to comply with all applicable laws, rules, ordinances and regulations affecting the provision of the Services.

Section 3.	Compensation. The Contractor acknowledges and agrees that it is not receiving compensation from the District for the provision of the Services. Any compensation due and owing to the Contractor relative to this Agreement shall be remitted by the owner(s) of the towed/removed vehicles.

Section 4.	Effective Date; Term. This Agreement shall become effective on the date first written above and shall remain in effect unless terminated with written notice to the other party. Either party may terminate this Agreement at any time for any reason.

Section 5.	Insurance.

The Contractor shall, at its own expense, maintain insurance during the performance of the Services under this Agreement, with limits of liability not less than the following:

Workers Compensation	statutory	
General Liability
Bodily Injury (including contractual)	
$3,000,000	
Property Damage (including contractual)	$3,000,000	
Automobile Liability (if applicable)
Bodily Injury and Property Damage	
$3,000,000	

The District, its staff, consultants and supervisors shall be named as an additional insured. The Contractor shall furnish the District with the Certificate of Insurance evidencing compliance with this requirement prior to commencement of the Services.

Section 6.	Care of Property; Sovereign Immunity.

Contractor shall use all due care to protect the property of the District, its residents and landowners from damage. Contractor shall be solely for any damage to property, including vehicles, caused by the towing/removal and/or storage activities contemplated herein. Accordingly, Contractor, its employees, agents and subcontractors shall defend, hold harmless and indemnify the District and its supervisors, officers, staff, representatives and agents against any claims, damages, liabilities, losses and costs, including, but not limited to, reasonable attorneys’ fees, to the extent caused by the acts or omissions of Contractor, and other persons employed or utilized by Contractor in the performance of this Agreement or the Services performed hereunder.

Obligations under this section shall include the payment of all settlements, judgments, damages, liquidated damages, penalties, forfeitures, back pay awards, court costs, arbitration and/or mediation costs, litigation expenses, attorney fees, paralegal fees and expert witness fees (incurred in court, out of court, on appeal, or in bankruptcy proceedings) as ordered.

Nothing in this Agreement shall be deemed as a waiver of the District’s sovereign immunity or the District’s limits of liability as set forth in Section 768.28, Florida Statutes or other law, and nothing in this Agreement shall inure to the benefit of any third party for the purpose of allowing any claim which would otherwise be barred under such limitations of liability or by operation of law.

Section 7. Recovery of Costs and Fees. In the event the District is required to enforce this Agreement by court proceedings or otherwise, the District shall be entitled to recover from Contractor all fees and costs incurred, including reasonable attorneys’ fees, paralegal fees, expert witness fees and costs.

Section 8. Default. A default by either party under this Agreement shall entitle the other party to all remedies available at law or in equity, which includes, but is not limited to, the rights of damages, injunctive relief, and specific performance.

Section 9.  Amendment. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both of the parties hereto.

Section 10. Assignment. Neither the District nor Contractor may assign their rights, duties or obligations under this Agreement without the prior written approval of the other. Any purported assignment without said written authorization shall be void.

Section 11. Notices. All notices, requests, consents, and other communications hereunder (“Notices”) shall be in writing and shall be delivered, mailed by overnight courier or First Class Mail, postage prepaid, to the parties as follows:

If to the District:	Forest Lake Community Development District
c/o Governmental Management Services – Central Florida, LLC
219 East Livingston Street Orlando, Florida 32801 Attn: Jill Burns

With a copy to:	Kilinski | Van Wyk PLLC 517 East College Avenue Tallahassee, Florida 32301 Attn: Lauren Gentry

If to Contractor:	Bolton’s Towing Services Inc. 2690 Avenue E Southwest Winter Haven, Florida 33880 Attn: Kevin Russell

Except as otherwise provided in this Agreement, any Notice shall be deemed received only upon actual delivery at the address set forth above. Notices delivered after 5:00 p.m. (at the place of delivery) or on a non-business day, shall be deemed received on the next business day. If any time for giving Notice contained in this Agreement would otherwise expire on a non-business day, the Notice period shall be extended to the next succeeding business day. Saturdays, Sundays, and legal holidays recognized by the United States government shall not be regarded as business days. Counsel for the District and counsel for Contractor may deliver Notice on behalf of the District and Contractor. Any party or other person to whom Notices are to be sent or copied may notify the other parties and addressees of any change in name or address to which Notices shall be sent by providing the same on five (5) days’ written notice to the parties and addressees set forth herein.

SECTION 12. PUBLIC RECORDS. Contractor understands and agrees that all documents of any kind provided to the District in connection with this Agreement may be public records, and, accordingly, Contractor agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Contractor acknowledges that the designated public records custodian for the District is Jill Burns (“Public Records Custodian”). Among other requirements and to the extent applicable by law, the Contractor shall 1) keep and maintain public records required by the District to perform the service;

2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if the Contractor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Contractor’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by the Contractor, the Contractor shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF THE CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE CONTRACTOR’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT (407) 841-5524, JBURNS@GMSCFL.COM, OR 219 EAST LIVINGSTON STREET, ORLANDO, FLORIDA 32801.
Section 13. Controlling Law and Venue. This Agreement and the provisions contained herein shall be construed, interpreted, and controlled according to the laws of the State of Florida. The parties agree that venue for any action arising hereunder shall be in a court of appropriate jurisdiction in Polk County, Florida.

SECTION 14. E-VERIFY. The Contractor shall comply with and perform all provisions of Section 448.095, Florida Statutes. Accordingly, as a condition precedent to entering into this Agreement, Contractor shall register with and use the United States Department of Homeland Security’s E-Verify system to verify the work authorization status of all newly hired employees. If the Contractor anticipates entering into agreements with a subcontractor for the Work, Contractor will not enter into the subcontractor agreement without first receiving an affidavit from the subcontractor regarding compliance with Section 448.095, Florida Statutes, and stating that the subcontractor has registered with and uses the E-Verify system and does not employ, contract with, or subcontract with an unauthorized alien. Contractor shall maintain a copy of such affidavit for the duration of the agreement and provide a copy to the District upon request. Any party may terminate this Agreement or any subcontract hereunder if there is a good faith belief on the part of the terminating party that a contracting party has knowingly violated Section 448.09(1), Florida Statutes. Upon such termination, Contractor shall be liable for any additional costs incurred by the District as a result of the termination. In the event that the District has a good faith belief that a subcontractor has violated Section 448.095, Florida Statutes, but the Contractor has otherwise

complied with its obligations hereunder, the District shall promptly notify the Contractor. The Contractor agrees to immediately terminate the agreement with the subcontractor upon notice from the District.

SECTION 15. FOREIGN INFLUENCE. Contractor understands that under Section 286.101, Florida Statutes, that Contractor must disclose any current or prior interest, any contract with, or any grant or gift from a foreign country of concern as that term is defined within the above referenced statute.

Section 16. Severability. The invalidity or unenforceability of any one or more provisions of this Agreement shall not affect the validity or enforceability of the remaining portions of this Agreement, or any part of this Agreement not held to be invalid or unenforceable.

Section 17. Independent Contractor. In all matters relating to this Agreement, the Contractor shall be acting as an independent contractor. The Contractor shall not have any authority to assume or create any obligation, express or implied, on behalf of the District and the Contractor shall have no authority to represent the District as an agent, employee, or in any other capacity, unless otherwise set forth in this Agreement.

Section 18. No Third-Party Beneficiaries. This Agreement is solely for the benefit of the formal parties hereto and no right or cause of action shall accrue upon or by reason hereof, to or for the benefit of any third party not a formal party hereto. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the parties hereto any right, remedy or claim under or by reason of this Agreement or any provisions or conditions hereof; and all of the provisions, representations, covenants and conditions herein contained shall inure to the sole benefit of and shall be binding upon the parties hereto and their respective representatives, successors and assigns.

Section 19. Headings for Convenience Only. The descriptive headings in this Agreement are for convenience only and shall not control nor affect the meaning or construction of any of the provisions of this Agreement.

Section 20. Entire Agreement. This instrument shall constitute the final and complete expression of the agreement between the parties relating to the subject matter of this Agreement.

{SIGNATURE PAGE FOLLOWS}

In Witness Whereof, the Parties execute this Agreement effective as of the day and year first written above.

ATTEST:	FOREST LAKE COMMUNITY DEVELOPMENT DISTRICT

Print Name: Jill Burns
Chairperson, Board of Supervisors

WITNESS:	BOLTON’S TOWING SERVICES, INC.

Print Name:		By: 	
Its: 	

Exhibit A:	Parking Policies

IN WITNESS WHEREOF, the Pa,1ies execute this Agreement effective as of the day and year first written above.

ATTEST:		FOREST LAKE COMMUNITY DEVELOPMENT DISTRICT

Print Name:		Chairperson, Board of Supervisors

BOLTON'S TOWING SERVICES, INC.

By:	#f¥

Exhibit A:	Parking Policies
EXHIBIT A
Parking Policies
[attached beginning at following page]

Forest Lake Community Development District
amended and restated Rules Relating to Parking and Parking Enforcement

In accordance with Chapter 190, Florida Statutes, and on June 6, 2023, at a duly noticed public meeting, the Board of Supervisors of the Forest Lake Community Development District (“District”) adopted the following policy to govern parking and parking enforcement on certain District property (the “Policy”). This Policy repeals and supersedes all prior rules and/or policies governing the same subject matter.

Section 1. Introduction. The District finds that parked Commercial Vehicles, Vehicles, Vessels and Recreational Vehicles (hereinafter defined) on certain of its property (hereinafter defined) cause hazards and danger to the health, safety and welfare of District residents, paid users and the public. This Policy is intended to provide the District’s residents and paid users with a means to remove such Commercial Vehicles, Vehicles, Vessels and Recreational Vehicles from areas that are not designated for parking.

Section 2. Definitions.

Commercial Vehicle. Any mobile item (including Utility Vans and Utility Trucks) which  normally  uses  wheels,  whether motorized or not, that (i) is titled, registered or leased to a company and not an individual person, or (ii) is used for business purposes even if titled, registered or leased to an individual person.

Designated Parking Areas. Areas which have been explicitly approved for parking by the District, including areas indicated by asphalt markings and areas designated on the map attached hereto as Exhibit A and indicated by signage.

Vehicle. Any mobile item which normally uses wheels, whether motorized or not.
Vessel. Every description of watercraft, barge, or airboat used or capable of being used as a means of transportation on water.

Recreational Vehicle. A vehicle designed for recreational use, which includes motor homes, campers and trailers relative to same.

Abandoned/Broken-Down Vehicle. A vehicle that has no license plate, is visibly not operational, or has not moved for a period of 7 days.
Parked. A Vehicle, Vessel or Recreational Vehicle left unattended by its owner or user.
Tow-Away Zone. District property in which parking is prohibited and in which the District is authorized to initiate a towing and/or removal action. Any District Property not designated as a Designated Parking Area is a Tow-Away Zone.

Overnight. Between the hours of 10:00 p.m. and 6:00 a.m. daily.

SECTION 3. DESIGNATED PARKING AREAS. Parking is permitted only in Designated Parking Areas, as indicated by asphalt markings for parking spaces and as indicated on the map attached hereto as Exhibit A for certain on-street parking areas. On-street parking is expressly prohibited on District roadways except where indicated. Any Vehicle parked on District Property, including District roads, if any, must do so in compliance with all laws, ordinances, and codes, and shall not block access to driveways and property entrances.

SECTION 4. ESTABLISHMENT OF TOW-AWAY ZONES. All District Property which is not explicitly designated for parking shall hereby be established as “Tow-Away Zones” for all Vehicles, including Commercial Vehicles, Vessels, Recreational Vehicles as set forth in Section 5 herein (“Tow- Away Zone”).
Section 5. Exceptions.

On-Street Parking Exceptions. Commercial Vehicles, Recreational Vehicles, and Vessels are not permitted to be parked on-street Overnight and shall be subject to towing at Owner’s expense.
Abandoned/Broken-Down Vehicles. Abandoned and/or broken-down Vehicles are not permitted to be parked on District Property at any time and are subject to towing at the Owner’s expense.

PARKING DURING AMENITY HOURS. Vehicles may park in the designated parking areas of amenity facilities depicted in Exhibit A during the open hours of operations of such amenity facilities, including any District-authorized special events occurring outside of regular hours of operation. Otherwise, no Overnight parking is permitted at the amenity facilities.
VENDORS/CONTRACTORS. The District Manager or his/her designee may authorize vendors/consultants in writing to park company vehicles in order to facilitate District business. All vehicles so authorized must be identified by a Parking Pass issued by the District.
Delivery Vehicles and Governmental Vehicles. Delivery vehicles, including but not limited to, U.S.P.S., U.P.S., Fed Ex, moving company vehicles, and lawn maintenance vendors may park on District property while actively engaged in the operation of such businesses. Vehicles owned and operated by any governmental unit may also park on District Property while carrying out official duties.

Section 6. Towing/Removal Procedures.

Signage and Language Requirements. Notice of the Tow-Away Zones shall be approved by the District’s Board of Supervisors and shall be posted on District property in the manner set forth in Section 715.07, Florida Statutes. Such signage is to be placed in conspicuous locations, in accordance with Section 715.07, Florida Statutes.
Towing/Removal Authority. To effect towing/removal of a Commercial Vehicle, Vehicle, Vessel or Recreational Vehicle, the District Manager or his/her designee must verify that the subject Commercial Vehicle, Vehicle, Vessel or Recreational Vehicle was not authorized to park under this rule in the Overnight Parking Areas and then must contact a firm authorized by Florida law to tow/remove Commercial Vehicle, Vehicles, Vessels and Recreational Vehicles for the removal of such unauthorized vehicle at the owner’s expense. The Commercial Vehicle, Vehicle, Vessel or Recreational Vehicle shall be towed/removed by the firm in accordance with Florida law, specifically the provisions set forth in Section 715.07, Florida Statutes. Notwithstanding the foregoing, a towing service retained by the District may tow/remove any vehicle parked in a Tow-Away Zone.
Agreement  with  Authorized  Towing  Service. The  District’s  Board  of
Supervisors is hereby authorized to enter into and maintain an agreement with a firm authorized by Florida law to tow/remove unauthorized vehicles and in accordance with Florida law and with the policies set forth herein.

Section 7. Parking At Your Own Risk. Vehicles, Vessels or Recreational Vehicles may be parked on District property pursuant to this rule, provided however that the District assumes no liability for any theft, vandalism and/ or damage that might occur to personal property and/or to such vehicles.

Section  8. Amendments; Designation  of  Additional  Tow-Away  Zones  or
Designated Parking Areas. The Board in its sole discretion may amend these Rules Related to Parking and Parking Enforcement from time to time to designate new Tow-Away Zones or Designated Parking Areas as the District acquires additional common areas. Such designations of new Tow-Away Zones and Designated Parking Areas are subject to proper signage and notice prior to enforcement of these rules in such areas.

EXHIBIT A – Designated Parking Areas (highlighted areas)
Effective date: June 6, 2023
DocuSign Envelope ID: 80E840DE-8B8F-42DD-B035-33F4B8990D94

Section XII

Section B

Section 1

June 28, 2024

Austin Hackney
Governmental Management Services-CF-, LLC 1001 Bradford Way
Kingston, TN 37763

Re: Annual District Engineers Report
Forest Lake Community Development District Polk County, Florida
Special Assessment Bonds Series 2020 (Forest Lake 1-2) Special Assessment Bonds Series 2022 (Forest Lake 1-3)

Dear Mr. Hackney,

In accordance with Section 9.21 of the Master Trust Indenture for the Forest Lake Community Development District (CDD), we have completed our annual review of the developments owned and maintained by the Forest Lake CDD. We hereby offer the following consulting engineer report for the Series 2020 and 2022 Bonds:

The facilities owned by the District have been found to be in generally good condition, well maintained, and in good working order. The drainage treatment facilities are in service, functioning properly and are regularly maintained by the District. There were some minor repair items which have been communicated to the District, however these minor repairs do not prevent the drainage system from functioning as designed.

The District currently maintains property insurance in relation to District-owned improvements. The District Engineer does not recommend an adjustment to the District’s current coverages.

Moreover, the District owned properties are well maintained and functioning with their intended purpose.

Should you have any questions or concerns, please contact me at (863) 940-2040. Sincerely,

John L. Bannon, P.E. District Engineer Forest Lake CDD

Section C

Item will be provided under separate cover.

Section D

Section 1

Summary of Checks

April 20, 2024 to July 17, 2024

General Fund					
	4/22/24	547-550	$	8,908.50	
	4/29/24	551-552	$	7,734.35	
	5/1/24	553	$	2,390.70	
	5/6/24	554-559	$	1,280.00	
	5/13/24	560	$	5,974.79	
	5/20/24	561-565	$	10,323.50	
	5/28/24	566	$	2,095.71	
	6/1/24	567-569	$	3,675.70	
	6/10/24	570	$	1,164.08	
	6/18/24	571-578	$	58,133.52	
	7/2/24	579-582	$	5,962.55	
	7/9/24	583	$	2,100.00	
7/15/24	584-586	 $	12,550.77 			
$	122,294.17				
$	122,294.17				
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/24/24	PAGE	1
*** CHECK DATES 04/20/2024 - 07/17/2024 ***	FOREST LAKE CDD
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/22/24 00057	3/18/24 03/18/24 202403 330-57200-34500	*	640.00
SECURITY-03/13-03/14/24
ERVIN GAY	640.00 000547
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/24 00062	3/18/24 03/18/24 202403 330-57200-34500	*	320.00
SECURITY-03/15/24
JOHN E. DRAGE	320.00 000548
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/24 00060	3/18/24 03/18/24 202403 330-57200-34500	*	640.00
SECURITY-03/11-03/12/24
LAUREN SHPIGLER	640.00 000549
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/24 00016	4/01/24 12165	202404 320-53800-46200	*	7,308.50
LANDSCAPE MAINT APR24
PRINCE & SONS INC.	7,308.50 000550
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/29/24 00001	1/31/24 128	202401 320-53800-49000	*	4,134.25
INSTALL 19 PARKING SIGNS
1/31/24 129	202401 330-57200-49000	*	1,687.75
INSTALLED SOLAR LIGHTS
2/29/24 132	202402 330-57200-48000	*	380.00
AMENITY REPAIRS-FEB24
2/29/24 132	202402 320-53800-48000	*	1,418.35
GENERAL MAINT-FEB24
GOVERNMENTAL MANAGEMENT SERVICES-	7,620.35 000551
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/29/24 00049	4/17/24 9115	202403 310-51300-31500	*	114.00
ATTORNEY SVCS-MAR24
KILINSKI VAN WYK, PLLC	114.00 000552
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/01/24 00033	5/01/24 05012024 202405 300-15500-10000	*	2,390.70
EQUIPMENT LEASE-JUN
WHFS, LLC	2,390.70 000553
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/06/24 00051	5/02/24 BH050220 202405 310-51300-11000	*	200.00
SUPERVISOR FEES-05/02/24
BOBBIE HENLEY	200.00 000554
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/06/24 00043	5/02/24 EL050220 202405 310-51300-11000	*	200.00
SUPERVISOR FEES-05/02/24
ERIC LAVOIE	200.00 000555
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/06/24 00035	5/01/24 53-BID-7 202405 330-57200-49000	*	280.00
POOL PERMIT FOR FY25
FLORIDA DEPARTMENT OF HEALTH	280.00 000556
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
FORL FOREST LAKE CD CWRIGHT
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/24/24	PAGE	2
*** CHECK DATES 04/20/2024 - 07/17/2024 ***	FOREST LAKE CDD
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/06/24 00044	5/02/24 JK050220 202405 310-51300-11000	*	200.00
SUPERVISOR FEES-05/02/24
JESSICA KOWALSKI	200.00 000557
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/06/24 00042	5/02/24 JP050220 202405 310-51300-11000	*	200.00
JESSICA PETRUCCI	200.00 000558
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/06/24 00061	5/02/24 LR050220 202405 310-51300-11000	*	200.00
SUPERVISOR FEES-05/02/24
LINDSEY RODEN	200.00 000559
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/13/24 00001	5/01/24 133	202405 310-51300-34000	*	3,343.67
MANAGEMENT FEES-MAY24
5/01/24 133	202405 310-51300-35100	*	100.00
WEBSITE MANAGEMENT-MAY24
5/01/24 133	202405 310-51300-35200	*	150.00
INFORMATION TECH-MAY24
5/01/24 133	202405 310-51300-31300	*	500.00
DISSEMINATION SVCS-MAY24
5/01/24 133	202405 330-57200-48300	*	437.50
AMENITY ACCESS
5/01/24 133	202405 310-51300-51000	*	5.81
OFFICE SUPPLIES
5/01/24 133	202405 310-51300-42000	*	46.56
POSTAGE
5/01/24 134	202405 320-53800-12000	*	1,391.25
FIELD MANAGEMENT-MAY24
GOVERNMENTAL MANAGEMENT SERVICES-	5,974.79 000560
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/20/24 00031	4/30/24 12206	202404 330-57200-48200	*	550.00
MNTHLY CLEANING-APR24
4/30/24 12206	202404 330-57200-48200	*	250.00
MNTHLY TRASH SERVICE-APR
CLEAN STAR SERVICES OF	800.00 000561
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/20/24 00001	3/29/24 135	202403 330-57200-48000	*	285.00
AMENITY REPAIRS & MAINT
GOVERNMENTAL MANAGEMENT SERVICES-	285.00 000562
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/20/24 00041	4/25/24 57852029 202404 330-57200-48100	*	40.00
PEST CONTROL-APR24
MASSEY SERVICES INC.	40.00 000563
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/20/24 00016	5/01/24 12475	202404 320-53800-46200	*	7,308.50
LANDSCAPE MAINT-MAY24
PRINCE & SONS INC.	7,308.50 000564
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
FORL FOREST LAKE CD CWRIGHT
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/24/24	PAGE	3
*** CHECK DATES 04/20/2024 - 07/17/2024 ***	FOREST LAKE CDD
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/20/24 00028	4/29/24 22614	202404 330-57200-48500	*	120.00
REPLCD TORO VALVE
5/01/24 22790	202405 330-57200-48500	*	1,650.00
POOL MAINTENANCE-MAY24
5/02/24 22862	202405 330-57200-48500	*	120.00
REPLCD AUTOFILL RESERVOIR
MCDONNELL CORPORATION DBA	1,890.00 000565
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/28/24 00049	5/19/24 9415	202404 310-51300-31500	*	2,095.71
ATTORNEY SVCS-APR24
KILINSKI VAN WYK, PLLC	2,095.71 000566
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/01/24 00031	4/30/24 12206-B	202403 330-57200-48200	*	50.00
EXTRA TRASH COLLECT-03/25
CLEAN STAR SERVICES OF	50.00 000567
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/01/24 00001	4/30/24 136	202404 320-53800-48000	*	1,235.00
GENERAL MAINT-APR24
GOVERNMENTAL MANAGEMENT SERVICES-	1,235.00 000568
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/01/24 00033	6/03/24 06032024 202406 300-15500-10000	*	2,390.70
EQUIPMENT LEASE-JUL24
WHFS, LLC	2,390.70 000569
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/24 00039	5/23/24 108362	202405 330-57200-34500	*	537.04
ACCESS/CAMERA LABOR
5/23/24 109583	202405 330-57200-34500	*	627.04
ACCESS/CAMERA LABOR
CURRENT DEMANDS ELECTRICAL & SECURI	1,164.08 000570
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/24 00064	6/05/24 150050	202406 320-53800-49000	*	200.00
ADD 4 TOWING SIGNS
BOLTON'S TOWING SERVICE, INC	200.00 000571
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/24 00031	5/27/24 12416	202405 330-57200-48200	*	550.00
MNTHLY CLEANING-MAY24
5/27/24 12416	202405 330-57200-48200	*	250.00
MNTHLY TRASH SERVICE-MAY
CLEAN STAR SERVICES OF	800.00 000572
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/24 00039	5/28/24 109442	202405 330-57200-34500	*	225.00
ACCESS/CAMERA LABOR
CURRENT DEMANDS ELECTRICAL & SECURI	225.00 000573
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/24 00030	6/18/24 06182024 202406 300-20700-10000	*	32,547.73
ASSESS TRANSFER S2020
FORL FOREST LAKE CD CWRIGHT
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/24/24	PAGE	4
*** CHECK DATES 04/20/2024 - 07/17/2024 ***	FOREST LAKE CDD
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/18/24 06182024 202406 300-20700-10000	*	9,357.23
ASSESS TRANSFER S2020
FOREST LAKE CDD C/O US BANK	41,904.96 000574
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
137	202406 310-51300-34000	*	3,343.67
MANAGEMENT FEES-JUN24
137	202406 310-51300-35100	*	100.00
WEBSITE MANAGEMENT-JUN24
137	202406 310-51300-35200	*	150.00
INFORMATION TECH-JUN24
137	202406 310-51300-31300	*	500.00
DISSEMINATION SVCS-JUN24
137	202406 330-57200-48300	*	437.50
AMENITY ACCESS-JUN24
137	202406 310-51300-51000	*	3.40
OFFICE SUPPLIES 137
POSTAGE 137
COPIES 138
FIELD MANAGEMENT-JUN24
GOVERNMENTAL MANAGEMENT SERVICES-	6,005.06 000575
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/24 00041	5/13/24 59360891 202405 330-57200-48100	*	40.00
PEST CONTROL-MAY24
MASSEY SERVICES INC.	40.00 000576
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/24 00016	6/01/24 12842	202406 320-53800-46200	*	7,308.50
LANDSCAPE MAINT-JUN24
PRINCE & SONS INC.	7,308.50 000577
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/24 00028	6/01/24 23110	202406 330-57200-48500	*	1,650.00
POOL MAINTENANCE-JUN24
MCDONNELL CORPORATION DBA	1,650.00 000578
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/02/24 00030	7/01/24 07012024 202407 300-20700-10000	*	983.00
ASSESS TRANSFER S2020
7/01/24 07012024 202407 300-20700-10000	*	282.61
ASSESS TRANSFER S2022
FOREST LAKE CDD C/O US BANK	1,265.61 000579
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/02/24 00049	6/23/24 9569	202405 310-51300-31500	*	2,266.24
ATTORNEY SVCS-MAY24
KILINSKI VAN WYK, PLLC	2,266.24 000580
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
FORL FOREST LAKE CD CWRIGHT
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/24/24	PAGE	5
*** CHECK DATES 04/20/2024 - 07/17/2024 ***	FOREST LAKE CDD
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
7/02/24 00041	6/13/24 59773615 202406 330-57200-48100	*	40.00
PEST CONTROL-JUN24
MASSEY SERVICES INC.	40.00 000581
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/02/24 00033	7/02/24 07022024 202407 300-15500-10000	*	2,390.70
PLAYGRND/FUR LEASE-AUG24
WHFS, LLC	2,390.70 000582
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/09/24 00028	4/08/24 22554	202404 330-57200-48500	*	2,100.00
OCT23-APR24 SHORTFALL
MCDONNELL CORPORATION DBA	2,100.00 000583
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/15/24 00001	7/01/24 139	202407 310-51300-34000	*	3,343.67
MANAGEMENT FEES-JUL24
7/01/24 139	202407 310-51300-35100	*	100.00
WEBSITE MANAGEMENT-JUL24
7/01/24 139	202407 310-51300-35200	*	150.00
INFORMATION TECH-JUL24
7/01/24 139	202407 310-51300-31300	*	500.00
DISSEMINATION SVCS-JUL24
7/01/24 139	202407 330-57200-48300	*	437.50
AMENITY ACCESS-JUL24
7/01/24 139	202407 310-51300-51000	*	.39
OFFICE SUPPLIES
7/01/24 139	202407 310-51300-42000	*	18.95
POSTAGE
7/01/24 140	202407 320-53800-12000	*	1,391.25
FIELD MANAGEMENT--JUL24
GOVERNMENTAL MANAGEMENT SERVICES-	5,941.76 000584
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/15/24 00065	6/30/24 11793072 202406 330-57200-34500	*	2,577.76
SECURITY SVCS-JUN24

FEES SER22 FYE 24
2,687.50

FORL FOREST LAKE CD CWRIGHT

Section 2

Forest Lake
Community Development District

Unaudited Financial Reporting
June 30, 2024

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Series 2020 Debt Service Fund	

5	
	Series 2022 Debt Service Fund	

6	
	Series 2020 Capital Projects Fund	

7	
	Series 2022 Capital Projects Fund	

8	
	Capital Reserve Fund	

9-10	
	Month to Month	

11	
	Long Term Debt Report	

12	
	Assessment Receipt Schedule	
Combined Balance Sheet June 30, 2024

Assets:
Cash:
Operating Account	$	576,383	$	-	$	-	$	576,383			
Series 2020					
Reserve	$	-	$	249,169	$	-	$	249,169			
Revenue	$	-	$	205,782	$	-	$	205,782			
Prepayments	$	-	$	6	$	-	$	6			
Construction	$	-	$	-	$	0	$	0			
Series 2022					
Reserve	$	-	$	71,050	$	-	$	71,050			
Revenue	$	-	$	84,065	$	-	$	84,065			
Prepayments	$	-	$	78	$	-	$	78			
Construction	$	-	$	-	$	417	$	417			
Prepaid Expenses	$	2,391	$	-	$	-	$	2,391			
Due from General Fund	$	-	$	10,429	$	-	$	10,429			
Total Assets	$	578,774	$	620,579	$	417	$	1,199,770			
Liabilities:					
Accounts Payable	$	9,601	$	-	$	-	$	9,601			
Due to Debt Service	$	10,429	$	-	$	-	$	10,429			
Total Liabilities	$	20,030	$	-	$	-	$	20,030			

Fund Balances:					
Restricted for:
Debt Service - Series 2020	
$	-	
$	463,057	$	-	$	463,057			
Debt Service - Series 2022	$	-	$	157,522	$	-	$	157,522			
Capital Projects - Series 2020	$	-	$	-	$	0	$	0			
Capital Projects - Series 2022	$	-	$	-	$	417	$	417			
Unassigned	$	558,744	$	-	$	-	$	558,744			
Total Fund Balances	$	558,744	$	620,579	$	417	$	1,179,740	
					
Total Liabilities & Fund Balance	$	578,774	$	620,579	$	417	$	1,199,770	

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

Revenues					
Assessments - Tax Roll	$	617,756	$	617,756	$	623,655	$	5,899	
Miscellaneous Income	$	-	$	-	$	60	$	60	
Total Revenues	$	617,756	$	617,756	$	623,715	$	5,959	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	9,000	$	3,800	$	5,200	
Engineering	$	15,000	$	11,250	$	-	$	11,250	
Attorney	$	30,000	$	22,500	$	14,004	$	8,496	
Annual Audit	$	6,600	$	6,600	$	6,600	$	-	
Assessment Administration	$	5,000	$	5,000	$	5,000	$	-	
Arbitrage	$	900	$	450	$	450	$	-	
Dissemination	$	6,000	$	4,500	$	4,600	$	(100)	
Trustee Fees	$	8,081	$	6,728	$	6,728	$	-	
Management Fees	$	40,124	$	30,093	$	30,093	$	-	
Information Technology	$	1,800	$	1,350	$	1,350	$	-	
Website Maintenance	$	1,200	$	900	$	900	$	-	
Postage & Delivery	$	1,000	$	750	$	558	$	192	
Insurance	$	6,397	$	6,397	$	5,758	$	639	
Copies	$	500	$	375	$	33	$	342	
Legal Advertising	$	5,000	$	3,750	$	-	$	3,750	
Other Current Charges	$	1,500	$	1,125	$	398	$	727	
Office Supplies	$	625	$	469	$	21	$	447	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Subtotal General & Administrative:	$	141,902	$	111,412	$	80,469	$	30,943	

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

Operations and Maintenance					
Field Expenditures
Property Insurance	
$	14,118	
$	14,118	
$	14,586	
$	(468)	
Field Management	$	16,695	$	12,521	$	12,521	$	-	
Landscape Maintenance	$	127,000	$	95,250	$	65,937	$	29,314	
Landscape Replacement	$	12,000	$	9,000	$	-	$	9,000	
Streetlights	$	42,410	$	31,808	$	19,136	$	12,672	
Electric	$	7,260	$	5,445	$	1,657	$	3,788	
Water & Sewer	$	1,000	$	1,000	$	1,870	$	(870)	
Sidewalk & Asphalt Maintenance	$	2,500	$	1,875	$	-	$	1,875	
Irrigation Repairs	$	7,500	$	5,625	$	2,298	$	3,327	
General Repairs & Maintenance	$	12,000	$	9,000	$	9,500	$	(500)	
Contingency	$	7,500	$	5,625	$	5,934	$	(309)	
Subtotal Field Expenditures	$	249,983	$	191,267	$	133,439	$	57,828	

Amenity Expenditures
Amenity - Electric	

$	13,794	

$	10,346	

$	10,818	

$	(473)	
Amenity - Water	$	4,066	$	3,050	$	4,775	$	(1,725)	
Playground Lease	$	28,688	$	21,516	$	21,516	$	(0)	
Internet	$	1,500	$	1,125	$	890	$	235	
Pest Control	$	528	$	396	$	360	$	36	
Janitorial Services	$	9,600	$	7,200	$	7,315	$	(115)	
Security Services	$	33,500	$	25,125	$	7,969	$	17,156	
Pool Maintenance	$	19,800	$	14,850	$	18,530	$	(3,680)	
Amenity Access Management	$	5,250	$	3,938	$	4,257	$	(319)	
Amenity Repairs & Maintenance	$	10,000	$	7,500	$	1,919	$	5,581	
Contingency	$	7,500	$	5,625	$	1,968	$	3,657	
Subtotal Amenity Expenditures	$	134,226	$	100,670	$	80,316	$	20,353	
					
Total Expenditures	$	526,111	$	403,348	$	294,223	$	109,125	
					
Excess (Deficiency) of Revenues over Expenditures	$	91,645		$	329,492		

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	(91,645)	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	(91,645)	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	-		$	329,492		
					
Fund Balance - Beginning	$	-		$	229,252		
					
Fund Balance - Ending	$	-		$	558,744		

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

Revenues					
Assessments - Tax Roll	$	498,246	$	498,246	$	503,119	$	4,873	
Interest	$	-	$	-	$	18,057	$	18,057	
Total Revenues	$	498,246	$	498,246	$	521,176	$	22,930	

Expenditures:					
Interest Expense - 11/1	$	161,547	$	161,547	$	161,547	$	-	
Principal Expense - 5/1	$	175,000	$	175,000	$	175,000	$	-	
Interest Expense - 5/1	$	161,547	$	161,547	$	161,547	$	-	
Total Expenditures	$	498,094	$	498,094	$	498,094	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	152		$	23,082		
					
Fund Balance - Beginning	$	192,024		$	439,975		
					
Fund Balance - Ending	$	192,177		$	463,057		

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

Revenues					
Assessments - Tax Roll	$	140,650	$	140,650	$	144,643	$	3,993	
Interest	$	-	$	-	$	5,682	$	5,682	
Total Revenues	$	140,650	$	140,650	$	150,325	$	9,675	

Expenditures:					
Interest Expense - 11/1	$	54,953	$	54,953	$	54,953	$	-	
Special Call - 11/1	$	-	$	-	$	10,000	$	(10,000)	
Principal Expense - 5/1	$	30,000	$	30,000	$	30,000	$	-	
Interest Expense - 5/1	$	54,953	$	54,953	$	54,678	$	275	
Total Expenditures	$	139,906	$	139,906	$	149,631	$	(9,725)	
					
Net Change in Fund Balance	$	743		$	694		
					
Fund Balance - Beginning	$	151,304		$	156,828		
					
Fund Balance - Ending	$	152,048		$	157,522		

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

Revenues

Interest	

$		

-	$	-	$	-	

$		

-	
Total Revenues	$		-	$	-	$	-	$		-	

Expenditures:

Capital Outlay	

$		

-	$	-	$	-	

$		

-	
Total Expenditures	$		-	$	-	$	-	$		-	
							
Excess (Deficiency) of Revenues over Expenditures	$		-	$	-				
							
Fund Balance - Beginning	$		-	$	0				
							
Fund Balance - Ending	$		-	$	0				

Revenues			
Interest	$	-	$	-	$	698	$	698	
Total Revenues	$	-	$	-	$	698	$	698	

Expenditures:

Capital Outlay	

$	-	$	-	$	71,682	

$	(71,682)	
Total Expenditures	$	-	$	-	$	71,682	$	(71,682)	
			
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(70,984)		
			
Fund Balance - Beginning	$	-	$	71,401		
			
Fund Balance - Ending	$	-	$	417		

Revenues

Interest	

$	-	

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

Expenditures:

Capital Outlay	

$	-	

$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
			
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	

Other Financing Sources/(Uses)			
Transfer In/(Out)	$	91,645	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	91,645	$	-	$	-	$	-	
			
Net Change in Fund Balance	$	91,645	$	-	
			
Fund Balance - Beginning	$	-	$	-	$	-	
			
Fund Balance - Ending	$	91,645	$	-	

Revenues											
Assessments - Tax Roll	$	-	$	16,338	$	503,718	$	14,616	$	9,459	$	19,129	$	10,009	$	40,345	$	10,041	$	-  $	-  $	-  $	623,655	
Misecellaneous Income	$	60	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	60	
Total Revenues	$	60	$	16,338	$	503,718	$	14,616	$	9,459	$	19,129	$	10,009	$	40,345	$	10,041	$	-	$	-	$	-	$	623,715	

Expenditures:											
General & Administrative:											
Supervisor Fees	$	-	$	1,000	$	-	$	1,000	$	-	$	-	$	800	$	1,000	$	-	$	-  $	-  $	-  $	3,800	
Engineering	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Attorney	$	356	$	4,916	$	1,406	$	1,880	$	749	$	114	$	2,096	$	2,266	$	222	$	-  $	-  $	-  $	14,004	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	6,600	$	-	$	-	$	-  $	-  $	-  $	6,600	
Assessment Administration	$	5,000	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	5,000	
Arbitrage	$	450	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	450	
Dissemination	$	600	$	500	$	500	$	500	$	500	$	500	$	500	$	500	$	500	$	-  $	-  $	-  $	4,600	
Trustee Fees	$	6,728	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	6,728	
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	$	15	$	27	$	69	$	230	$	34	$	27	$	61	$	47	$	48	$	-  $	-  $	-  $	558	
Insurance	$	5,758	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	5,758	
Printing & Binding	$	-	$	2	$	-	$	-	$	-	$	-	$	-	$	-	$	31	$	-  $	-  $	-  $	33	
Legal Advertising	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Other Current Charges	$	40	$	39	$	40	$	74	$	41	$	41	$	41	$	41	$	42	$	-  $	-  $	-  $	398	
Office Supplies	$	3	$	3	$	1	$	0	$	3	$	1	$	1	$	6	$	3	$	-  $	-  $	-  $	21	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	175	
Subtotal General & Administrative:	$	22,718	$	10,081	$	5,610	$	7,278	$	4,922	$	4,276	$	13,692	$	7,453	$	4,440	$	-  $	-  $	-  $	80,469	

Operations and Maintenance											
Field Expenditures
Property Insurance	

$	14,586	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-  $	-  $	-  $	14,586	
Field Management	$	1,391	$	1,391	$	1,391	$	1,391	$	1,391	$	1,391	$	1,391	$	1,391	$	1,391	$	-  $	-  $	-  $	12,521	
Landscape Maintenance	$	7,284	$	7,284	$	7,284	$	7,309	$	7,309	$	7,544	$	14,617	$	-	$	7,309	$	-  $	-  $	-  $	65,937	
Landscape Replacement	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Streetlights	$	1,811	$	2,053	$	2,051	$	1,832	$	2,030	$	2,030	$	2,030	$	2,649	$	2,650	$	-  $	-  $	-  $	19,136	
Electric	$	143	$	499	$	206	$	63	$	215	$	146	$	105	$	255	$	26	$	-  $	-  $	-  $	1,657	
Water & Sewer	$	297	$	283	$	234	$	446	$	148	$	121	$	110	$	118	$	114	$	-  $	-  $	-  $	1,870	
Sidewalk & Asphalt Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Irrigation Repairs	$	1,895	$	140	$	-	$	-	$	-	$	81	$	-	$	-	$	181	$	-  $	-  $	-  $	2,298	
General Repairs & Maintenance	$	2,243	$	2,967	$	1,046	$	-	$	1,418	$	-	$	1,235	$	590	$	-	$	-  $	-  $	-  $	9,500	
Contingency	$	-	$	-	$	-	$	5,734	$	-	$	-	$	-	$	-	$	200	$	-  $	-  $	-  $	5,934	
Subtotal Field Expenditures	$	29,650	$	14,617	$	12,212	$	16,775	$	12,512	$	11,313	$	19,488	$	5,003	$	11,870	$	-  $	-  $	-  $	133,439	

Amenity Expenditures
Amenity - Electric	

$	1,323	

$	1,233	

$	1,219	

$	1,177	

$	1,187	

$	1,248	

$	1,134	

$	1,102	

$	1,196	

$	-  $	-  $	-  $	10,818	
Amenity - Water	$	308	$	298	$	310	$	298	$	460	$	1,072	$	635	$	660	$	734	$	-  $	-  $	-  $	4,775	
Playground Lease	$	2,391	$	2,391	$	2,391	$	2,391	$	2,391	$	2,391	$	2,391	$	2,391	$	2,391	$	-  $	-  $	-  $	21,516	
Internet	$	108	$	108	$	88	$	88	$	98	$	100	$	100	$	100	$	100	$	-  $	-  $	-  $	890	
Pest Control	$	40	$	40	$	40	$	40	$	40	$	40	$	40	$	40	$	40	$	-  $	-  $	-  $	360	
Janitorial Services	$	800	$	800	$	800	$	-	$	1,640	$	875	$	800	$	800	$	800	$	-  $	-  $	-  $	7,315	
Security Services	$	1,594	$	263	$	340	$	-	$	-	$	1,600	$	-	$	1,389	$	2,783	$	-  $	-  $	-  $	7,969	
Pool Maintenance	$	2,850	$	1,760	$	2,760	$	1,350	$	1,470	$	1,350	$	3,570	$	1,770	$	1,650	$	-  $	-  $	-  $	18,530	
Amenity Access Management	$	438	$	438	$	757	$	438	$	438	$	438	$	438	$	438	$	438	$	-  $	-  $	-  $	4,257	
Amenity Repairs & Maintenance	$	635	$	-	$	-	$	-	$	380	$	285	$	-	$	619	$	-	$	-  $	-  $	-  $	1,919	
Contingency	$	-	$	-	$	-	$	1,688	$	-	$	-	$	-	$	280	$	-	$	-  $	-  $	-  $	1,968	
Subtotal Amenity Expenditures	$	10,486	$	7,330	$	8,705	$	7,468	$	8,103	$	9,398	$	9,107	$	9,588	$	10,131	$	-  $	-  $	-  $	80,316	
											
Total Expenditures	$	62,854	$	32,027	$	26,526	$	31,522	$	25,536	$	24,987	$	42,286	$	22,044	$	26,441	$	-  $	-  $	-  $	294,223	
											
Excess (Deficiency) of Revenues over Expenditures	$	(62,794)	$	(15,689)	$	477,192	$	(16,906)	$	(16,077)	$	(5,858)	$	(32,278)	$	18,302	$	(16,400)	$	-	$	-	$	-	$	329,492	

Other Financing Sources/(Uses)											
Transfer In/(Out)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
											
Net Change in Fund Balance	$	(62,794)	$	(15,689)	$	477,192	$	(16,906)	$	(16,077)	$	(5,858)	$	(32,278)	$	18,302	$	(16,400)	$	-  $	-  $	-  $	329,492	
Forest Lake
Community Development District Long Term Debt Report

Series 2020, Special Assessment Revenue Bonds		
Interest Rate:	2.625%, 3.250%, 4.000%		
Maturity Date:	5/1/2051		
Reserve Fund Definition	50% Maximum Annual Debt Service		
Reserve Fund Requirement	$249,169		
Reserve Fund Balance	$249,169		
Bonds Outstanding - 09/29/20	$8,845,000		
Less: Special Call - 11/1/21	($120,000)		
Less: Principal Payment - 5/1/22	($165,000)		
Less: Special Call - 11/1/22	($5,000)		
Less: Principal Payment - 5/1/23	($170,000)		
Less: Principal Payment - 5/1/24	($175,000)		
Current Bonds Outstanding	$8,210,000	

Series 2022, Special Assessment Revenue Bonds		
Interest Rate:	4.750%, 5.000%, 5.375%, 5.500%		
Maturity Date:	5/1/2052		
Reserve Fund Definition	Maximum Annual Debt Service		
Reserve Fund Requirement	$71,050		
Reserve Fund Balance	$71,050		
Bonds Outstanding - 05/24/2022	$4,700,000	
Less: Principal Payment - 5/1/23	($65,000)	
Less: Special Call - 5/1/23	($1,615,000)	
Less: Special Call - 8/1/23	($970,000)	
Less: Special Call - 11/1/23	($10,000)	
Less: Principal Payment - 5/1/24	($30,000)	
Current Bonds Outstanding	$2,010,000	
Forest Lake
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2024

ON ROLL ASSESSMENTS

Gross Assessments	$ 664,255.76	$ 535,872.43	$ 154,059.26	$ 1,354,187.45	
Net Assessments	$ 617,757.86	$ 498,361.36	$ 143,275.11	$ 1,259,394.33	
	49%	40%	11%	100%	

Date	
Distribution	
Gross Amount	
Discount/Penalty	
Commission	
Interest	
Net Receipts	
General Fund	2020 Debt Service	2022 Debt Service	
Total	
						$	-	$	-	$	-	$	-	$	-	
11/10/23	10/13/23 - 10/14/23	$	2,557.00	$	(134.25)	$	(48.46)	$	-	$	2,374.29	$	1,164.64	$	939.54	$	270.11	$	2,374.29	
11/17/23	11/1/2023 - 11/05/23	$	7,530.85	$	(301.24)	$	(144.59)	$	-	$	7,085.02	$	3,475.34	$	2,803.65	$	806.03	$	7,085.02	
11/24/23	11/06/23 - 11/12/23	$	25,349.25	$	(1,013.98)	$	(486.71)	$	-	$	23,848.56	$  11,698.19	$	9,437.24	$	2,713.13	$	23,848.56	
12/8/23	11/13/23 - 11/22/23	$	65,531.77	$	(2,621.31)	$	(1,258.21)	$	-	$	61,652.25	$  30,241.65	$  24,396.73	$	7,013.87	$	61,652.25	
12/21/23	11/23/23-11/30/23	$	909,261.22	$	(36,335.72)	$  (17,458.51)	$	-	$	855,466.99	$ 419,623.50	$ 338,521.21	$  97,322.28	$  855,466.99	
12/29/23	12/1/23 - 12/15/23	$	131,030.50	$	(5,184.02)	$	(2,516.93)	$	-	$	123,329.55	$  60,495.58	$  48,803.37	$  14,030.60	$  123,329.55	
12/31/23	1% Adj	$	(13,541.88)	$	-	$	-	$	-	$	(13,541.88)	$  (6,642.56)	$	(5,358.73)	$  (1,540.59)	$	(13,541.88)	
1/10/24	12/16/23 - 1231/23	$	28,296.65	$	(848.98)	$	(548.95)	$	-	$	26,898.72	$  13,194.35	$  10,644.23	$	3,060.14	$	26,898.72	
1/16/24	10/1/23 - 12/31/23	$	-	$	-	$	-	$	2,898.02	$	2,898.02	$	1,421.54	$	1,146.79	$	329.69	$	2,898.02	
2/9/24	1/1/24 - 01/31/24	$	20,077.83	$	(401.52)	$	(393.53)	$	-	$	19,282.78	$	9,458.58	$	7,630.49	$	2,193.71	$	19,282.78	
3/13/24	02/01/24 - 02/29/24	$	40,195.99	$	(402.05)	$	(795.88)	$	-	$	38,998.06	$  19,129.32	$  15,432.12	$	4,436.62	$	38,998.06	
4/10/24	03/01/24 - 03/31/24	$	20,820.81	$	-	$	(416.42)	$	-	$	20,404.39	$  10,008.75	$	8,074.33	$	2,321.31	$	20,404.39	
5/20/24	01/01/24 - 03/31/24	$	-	$	-	$	-	$	178.95	$	178.95	$	87.77	$	70.82	$	20.36	$	178.95	
5/31/24	04/01/24 - 04/30/24	$	83,746.38	$	-	$	(1,674.93)	$	-	$	82,071.45	$  40,257.67	$  32,476.91	$	9,336.87	$	82,071.45	
6/20/24	05/01/24-05/31/24	$	2,534.82	$	-	$	(50.70)	$	-	$	2,484.12	$	1,218.51	$	983.00	$	282.61	$	2,484.12	
6/28/24	06/03/24-06/03/24	$	18,353.34	$	-	$	(367.07)	$	-	$	17,986.27	$	8,822.62	$	7,117.44	$	2,046.21	$	17,986.27	
	Total	$  1,341,744.53	$	(47,243.07)	$  (26,160.89)	$	3,076.97	$	1,271,417.54	$ 623,655.45	$ 503,119.14	$ 144,642.95	$ 1,271,417.54