Turnbull Creek
Community Development District
www.turnbullcreekcdd.com

Approved Proposed
Budget for Fiscal Year 2025/2026

TABLE OF CONTENTS

General Fund Budget for Fiscal Year 2025-2026 Reserve Fund Budget for Fiscal Year 2025-2026 Debt Service Fund Budget for Fiscal Year 2025-2026 Assessments Charts for Fiscal Year 2025-2026
General Fund Budget Account Category Descriptions Reserve Fund Budget Account Category Descriptions
Debt Service Fund Budget Account Category Descriptions	1

3
4	
	
7	
	13

14	

Page

5

Proposed Budget
Turnbull Creek Community Development District
General Fund Fiscal Year 2025/2026	

Chart of Accounts Classification	
Actual YTD through 04/30/25	
Projected Annual Totals 2024/2025	
Annual Budget for 2024/2025	
Projected Budget variance for 2024/2025	
Budget for 2025/2026	
Budget Increase (Decrease) vs 2024/2025		
1									
2	ASSESSMENT REVENUES								
3									
4	Special Assessments								
5	Tax Roll*	$	1,264,139	$	1,262,598	$	1,244,380	$	18,218	$	1,277,470	$	33,090		
6									
7	Assessment Revenue Subtotal	$	1,264,139	$	1,262,598	$	1,244,380	$	18,218	$	1,277,470	$	33,090	
8									
9	OTHER REVENUES								
10									
11	Other Miscellaneous Revenues								
12	Facilities Rental	$	9,026	$	15,473	$	-	$	15,473	$	-	$	-		
13	Interest Earnings	$	14,903	$	25,548	$	-	$	25,548	$	-	$	-		
14	Misc. Revenue	$	370	$	634	$	-	$	634	$	-	$	-		
15									
16	Other Revenue Subtotal	$	24,299	$	41,655	$	-	$	41,655	$	-	$	-	
17								
18	TOTAL REVENUES	$	1,288,438	$	1,304,253	$	1,244,380	$	59,873	$	1,277,470	$	33,090	

19	*Allocation of assessments between the Tax Roll and Off Roll are estimates only and subject to change prior to certification.				
20									
21	EXPENDITURES - ADMINISTRATIVE								
22									
23	Legislative								
24	Employee - Payroll Processing Fees	$	596	$	1,022	$	1,100	$	78	$	1,100	$	-		
25	Employee - Payroll Taxes	$	95	$	163	$	615	$	452	$	615	$	-		
26	Supervisor Fees	$	1,800	$	7,000	$	7,000	$	-	$	8,000	$	1,000		
27	Supervisr Workers Comp Insurance	$	850	$	850	$	850	$	-	$	935	$	85		
28	Financial & Administrative								
29	ADA Website Compliance	$	700	$	1,200	$	1,200	$	-	$	1,200	$	-		
30	Arbitrage Rebate Calculation	$	-	$	3,000	$	3,000	$	-	$	3,000	$	-		
31	Assessment Roll	$	5,040	$	5,040	$	5,040	$	-	$	5,242	$	202		
32	Auditing Services	$	-	$	-	$	3,965	$	3,965	$	4,200	$	235		
33	Dissemination Agent	$	583	$	999	$	1,000	$	1	$	1,000	$	-		
34	District Engineer	$	4,061	$	6,962	$	16,000	$	9,038	$	16,000	$	-		
35	District Management	$	26,337	$	45,150	$	45,150	$	-	$	46,956	$	1,806		
36	Dues Licenses & Fees	$	175	$	175	$	175	$	-	$	175	$	-		
37	Legal Advertising	$	354	$	607	$	2,000	$	1,393	$	2,000	$	-		
38	Miscellaneous Fees	$	1,040	$	1,783	$	2,659	$	876	$	2,659	$	-		
39	Public Officials Liability Insurance	$	4,594	$	4,594	$	4,498	$	(96)	$	5,168	$	670		
40	Trustees Fees	$	9,390	$	9,390	$	14,620	$	5,230	$	14,620	$	-		
41	Website Hosting, Maintenance & Backup	$	700	$	1,200	$	1,200	$	-	$	1,320	$	120		
42	Legal Counsel								
43	District Counsel	$	34,899	$	59,827	$	97,000	$	37,173	$	50,000	$	(47,000)		
44									
45	Administrative Subtotal	$	91,214	$	148,961	$	207,072	$	58,111	$	164,190	$	(42,882)	
46									
47	EXPENDITURES - FIELD OPERATIONS					.			
48									
49	Security Operations								
50	Security Camera Maintenance	$	-	$	1,000	$	2,500	$	1,500	$	2,500	$	-		
51	Security Monitoring Services	$	5,268	$	8,000	$	7,755	$	(245)	$	7,755	$	-		
52	Electric Utility Services								
53	Utility - Street Lights	$	25,909	$	44,415	$	45,492	$	1,077	$	47,767	$	2,275		
54	Utility Services	$	20,175	$	40,000	$	55,046	$	15,046	$	57,798	$	2,752		
55	Garbage/Solid Waste Control Services								

 
1

Comments	

	

	

	

	

	

	

	

	
	
Reflects 7 Meetings + Budget Workshop	
Estimated 10% Increase (will adjust once receive actual estimate)	
	
Required ADA Compliance and Audit	
	
Reflects 4% Increase	
Estimation Pending New Agreement	
No Increase	
Estimation Based on Rate Sheet	
Reflects 4% Increase	
Special District State Fee - Florida Department of Commerce	
Required Meeting Public Notices	
Amortization Schedule, Mailed Notices	
Reflects EGIS Estimate	
	
Website Hosting	
	
Estimated Based on Rate Sheet	

	

	
Estimated Based on Needs	
Reflects Security Contracts	
	
Estimated 5% Increase	
Estimated 5% Increase	

Proposed Budget
Turnbull Creek Community Development District
General Fund Fiscal Year 2025/2026	

Chart of Accounts Classification	
Actual YTD through 04/30/25	
Projected Annual Totals 2024/2025	
Annual Budget for 2024/2025	
Projected Budget variance for 2024/2025	
Budget for 2025/2026	
Budget Increase (Decrease) vs 2024/2025		
56	Garbage - Recreation Facility	$	1,383	$	2,371	$	4,000	$	1,629	$	4,000	$	-		
57	Water-Sewer Combination Services								
58	Utility Services	$	2,331	$	3,996	$	13,080	$	9,084	$	13,080	$	-		
59	Stormwater Control								
60	Lake/Pond Bank Maintenance	$	14,775	$	18,975	$	18,975	$	-	$	18,975	$	-		
61	Miscellaneous Expense	$	-	$	2,500	$	2,500	$	-	$	2,500	$	-		
62	Well & Pump Maintenance Contract	$	-	$	2,750	$	2,750	$	-	$	2,750	$	-		
63	Other Physical Environment								
64	General Liability Insurance / Property	$	34,308	$	34,308	$	35,000	$	692	$	37,831	$	2,831		
65	Irrigation Maintenance & Repair	$	4,019	$	6,890	$	12,500	$	5,610	$	12,500	$	-		
66	Landscape Maintenance	$	178,013	$	341,548	$	341,548	$	-	$	351,794	$	10,246		
67	Landscape Miscellaneous	$	1,856	$	20,000	$	31,000	$	11,000	$	31,000	$	-		
68	Parks & Recreation								
69	Clubhouse Facility Maintenance	$	40,003	$	68,577	$	60,024	$	(8,553)	$	61,825	$	1,801		
70	Clubhouse Janitorial Services	$	4,969	$	9,885	$	9,885	$	-	$	12,000	$	2,115		
71	Facilities Management	$	43,589	$	74,725	$	74,725	$	-	$	76,967	$	2,242		
72	Facility Attendants	$	9,090	$	20,972	$	20,972	$	-	$	21,601	$	629		
73	Facility Monitors	$	15,318	$	31,330	$	31,330	$	-	$	32,270	$	940		
74	Field Services	$	36,628	$	62,791	$	62,791	$	0	$	64,675	$	1,884		
75	Garbage Collection - Common Areas	$	13,077	$	22,416	$	22,416	$	-	$	23,088	$	672		
76	ID & Access Cards	$	264	$	453	$	800	$	347	$	800	$	-		
77	Licenses, Fees & Permits	$	2,270	$	2,270	$	2,100	$	(170)	$	3,600	$	1,500		
78	Lifeguards / Pool Monitors	$	2,842	$	40,924	$	40,924	$	-	$	42,152	$	1,228		
79	Maintenance & Repairs	$	10,257	$	53,000	$	53,000	$	-	$	56,180	$	3,180		
80	Miscellaneous Expense	$	411	$	575	$	540	$	(35)	$	575	$	35		
81	Office Supplies	$	120	$	1,800	$	1,800	$	-	$	1,800	$	-		
82	Pest Control	$	1,351	$	2,875	$	2,875	$	-	$	2,875	$	-		
83	Pool Chemicals & Permits	$	12,867	$	22,058	$	21,000	$	(1,058)	$	22,050	$	1,050		
84	Pool Maintenance	$	18,303	$	31,377	$	16,591	$	(14,786)	$	17,089	$	498		
85	Pressure Washing	$	2,350	$	4,029	$	3,500	$	(529)	$	3,500	$	-		
86	Program Director	$	1,839	$	3,154	$	3,154	$	-	$	3,249	$	95		
87	Telephone, Internet, Cable	$	3,212	$	5,506	$	5,000	$	(506)	$	5,000	$	-		
88	Special Events								
89	Holiday Decorations	$	2,980	$	4,735	$	4,735	$	-	$	4,735	$	-		
90	Special Events	$	7,925	$	17,000	$	17,000	$	-	$	17,000	$	-		
91	Contingency								
92	Miscellaneous Contingency	$	5,000	$	8,000	$	10,000	$	2,000	$	50,000	$	40,000		
93									
94	Field Operations Subtotal	$	522,702	$	1,015,203	$	1,037,308	$	22,105	$	1,113,280	$	75,972	
95								
96	TOTAL EXPENDITURES	$	613,916	$	1,164,164	$	1,244,380	$	80,216	$	1,277,470	$	33,090	
97								
98	EXCESS OF REVENUES OVER EXPENDITURES	$	674,522	$	140,089	$	-	$	140,089	$	-	$	-	
99								

 
2

Comments	
Monthly Dumpster at Amenity Center	

	
No Increase	
Estimated Based on Needs	
Reflect Hoover Agreement	
	
Reflects EGIS Estimate (+$500 for Crime)	
Estimated Based on Needs	
Reflects 3% Increase	
Estimated Based on Needs (Out of Scope Services, Top Choice)	
	
Reflects 3 % Increase	
Reflects Potential Addional Cleanings	
Reflects 3% Increase	
Reflects 3 % Increase	
Reflects 3 % Increase	
Reflects 3 % Increase	
Reflects 3 % Increase	
Estimated Based on Needs	
Music Licenses, Defibrillator Renewal, Reserve Study	
Reflects 3% Increase	
Reflects Estimated 6% Increase	
Reflects My Murabella Neighborhood Agreement	
Estimated Based on Needs	
Reflects Current Agreements	
Estimated 5% Increase	
Reflects 3% Increase	
	
Reflects 3% Increase	

	

	

	

	

Proposed Budget
Turnbull Creek Community Development District
Reserve Fund Fiscal Year 2025/2026	

Chart of Accounts Classification	
Actual YTD through 04/30/25	
Projected Annual Totals 2024/2025	
Annual Budget for 2024/2025	Projected Budget variance for 2024/2025	
Budget for 2025/2026	Budget Increase (Decrease) vs 2024/2025		
1									
2	ASSESSMENT REVENUES								
3									
4	Special Assessments								
5	Tax Roll*	$	200,000	$	200,000	$	200,000	$	-	$	250,000	$	50,000		
6									
7	Assessment Revenue Subtotal	$	200,000	$	200,000	$	200,000	$	-	$	250,000	$	50,000	
8									
9	OTHER REVENUES								
10									
11	Balance Forward from Prior Year	$	-	$	-	$	-	$	-	$	-	$	-		
12									
13	Other Revenue Subtotal	$	-	$	-	$	-	$	-	$	-	$	-	
14								
15	TOTAL REVENUES	$	200,000	$	200,000	$	200,000	$	-	$	250,000	$	50,000	

16	*Allocation of assessments between the Tax Roll and Off Roll are estimates only and subject to change prior to certification.				
17									
18	EXPENDITURES								
19									
20	Contingency					.			
21	Capital Reserves	$	-	$	-	$	200,000	$	200,000	$	250,000	$	50,000		
22									
23	TOTAL EXPENDITURES	$	-	$	-	$	200,000	$	200,000	$	250,000	$	50,000	
24								
25	EXCESS OF REVENUES OVER EXPENDITURES	$	200,000	$	200,000	$	-	$	200,000	$	-	$	-	
26								

 
3

Comments	

	

	

	

	

	

	

	

	

Turnbull Creek Community Development District	4
Debt Service
Fiscal Year 2025/2026	

Chart of Accounts Classification	

Series 2015A1-2	

Series 2015B1-2	

Series 2016	

Budget for 2025/2026	
					
REVENUES					
Special Assessments					
Net Special Assessments (1)	$980,416.15	$78,407.05	$283,820.41	$1,342,643.61	
					
TOTAL REVENUES	$980,416.15	$78,407.05	$283,820.41	$1,342,643.61	

EXPENDITURES					
Administrative					
Debt Service Obligation	$980,416.15	$78,407.05	$283,820.41	$1,342,643.61	
Administrative Subtotal	$980,416.15	$78,407.05	$283,820.41	$1,342,643.61	
					
TOTAL EXPENDITURES	$980,416.15	$78,407.05	$283,820.41	$1,342,643.61	
					
EXCESS OF REVENUES OVER EXPENDITURES	$0.00	$0.00	$0.00	$0.00	

St. Johns County Collection Costs (2%) and Early Payment Discounts (4%)	6.0%

$1,428,344.27

GROSS ASSESSMENTS

Notes:	
Tax Roll Collection Costs and Early Payment Discounts are 6% of the Tax Roll. See Assessment Table.	

(1) Maximum Annual Debt Service less any Prepaid Assessments received.

TURNBULL CREEK COMMUNITY DEVELOPMENT DISTRICT	5
FISCAL YEAR 2025/2026 O&M AND DEBT SERVICE ASSESSMENT SCHEDULE

2025/2026 O&M Budget:		
Collection Costs:	2%	
Early Payment Discounts:	4%	

$1,527,470.00	
$32,499.36	
$64,998.72	

2024/2025 O&M Budget:	
2025/2026 O&M Budget:	

$1,444,380.00	
$1,527,470.00	

$83,090.00

$1,624,968.09

2025/2026 Total:	Total Difference:

Lot Size	Assessment Breakdown	

Per Unit Annual Assessment Comparison	
2024/2025	2025/2026	

Proposed Increase / Decrease	
$	%	

	Series 2015A1-2 Debt Service	
Single Family (Phase 1)	Series 2015B1-2 Debt Service	
	Operations/Maintenance	

$1,451.69	$1,451.69	
$88.08	$88.08	
$1,602.27	$1,694.44	

$0.00	0.00%	
$0.00	0.00%	
$92.17	5.75%	

Total

$3,142.04

$3,234.21

$92.17

2.93%

	Series 2015A1-2 Debt Service	
Single Family (Partial) (Phase 1) (1)	Series 2015B1-2 Debt Service	
	Operations/Maintenance	

$682.48	$682.48	
$88.08	$88.08	
$1,602.27	$1,694.44	

$0.00	0.00%	
$0.00	0.00%	
$92.17	5.75%	

Total

$2,372.83

$2,465.00

$92.17

3.88%

	Series 2016 Debt Service	
Single Family (Phase 2)	Series 2015B1-2 Debt Service	
	Operations/Maintenance	

$1,427.85	$1,427.85	
$88.08	$88.08	
$1,602.27	$1,694.44	

$0.00	0.00%	
$0.00	0.00%	
$92.17	5.75%	

Total

$3,118.20

$3,210.37

$92.17

2.96%

	Series 2016 Debt Service	
Single Family (Partial) (Phase 2) (1)	Series 2015B1-2 Debt Service	
	Operations/Maintenance	

$696.04	$696.04	
$88.08	$88.08	
$1,602.27	$1,694.44	

$0.00	0.00%	
$0.00	0.00%	
$92.17	5.75%	

Total

$2,386.39

$2,478.56

$92.17

3.86%

	Series 2016 Debt Service	
Single Family (Partial) (Phase 2) (1)	Series 2015B1-2 Debt Service	
	Operations/Maintenance	

$713.88	$713.88	
$88.08	$88.08	
$1,602.27	$1,694.44	

$0.00	0.00%	
$0.00	0.00%	
$92.17	5.75%	

Total

$2,404.23

$2,496.40

$92.17

3.83%

	Series 2016 Debt Service	
Single Family (Partial) (Phase 2) (1)	Series 2015B1-2 Debt Service	
	Operations/Maintenance	

$678.19	$678.19	
$88.08	$88.08	
$1,602.27	$1,694.44	

$0.00	0.00%	
$0.00	0.00%	
$92.17	5.75%	

Total

$2,368.54

$2,460.71

$92.17

3.89%

(1) Certain lots have been partially paid down, resulting in a reduction of their debt service assessment.

LESS: St. Johns County Collection Costs (2%) and Early Payment Discount (4%):

($97,498.09)

Net Revenue to be Collected:

6

TURNBULL CREEK COMMUNITY DEVELOPMENT DISTRICT

FISCAL YEAR 2025/2026 O&M AND DEBT SERVICE ASSESSMENT SCHEDULE

	

	

				

					

				

				

					

					

TOTAL O&M BUDGET		$1,527,470.00	
COLLECTION COSTS @	2.0%	$32,499.36	
EARLY PAYMENT DISCOUNT @	4.0%	$64,998.72	
TOTAL O&M ASSESSMENT	$1,624,968.09	

	UNITS ASSESSED	

LOT SIZE	

O&M	
SERIES 2015A1-2 DEBT SERVICE (1)	
SERIES 2015B1-2 DEBT SERVICE (1)	
SERIES 2016
DEBT SERVICE (1)	

PHASE 1					
SINGLE FAMILY	739	718	732	0	
SINGLE FAMILY (PARTIAL)	1	1	1	0	
PHASE 2					
SINGLE FAMILY	216	0	211	210	
SINGLE FAMILY (PARTIAL)	1	0	1	1	
SINGLE FAMILY (PARTIAL)	1	0	1	1	
SINGLE FAMILY (PARTIAL)	1	0	1	1	
TOTAL	959	719	947	213	

ALLOCATION OF O&M ASSESSMENT	

EAU FACTOR	
TOTAL EAU's	
% TOTAL EAU's	
TOTAL O&M BUDGET	

1.00	

739.00	

77.06%	

$1,252,191.26	
1.00	1.00	0.10%	$1,694.44	

1.00	
216.00	
22.52%	
$365,999.07	
1.00	1.00	0.10%	$1,694.44	
1.00	1.00	0.10%	$1,694.44	
1.00	1.00	0.10%	$1,694.44	
	959.00	100.00%	$1,624,968.09	

PER LOT ANNUAL ASSESSMENT	

O&M	
SERIES 2015A1-2 DEBT SERVICE (2)	
SERIES 2015B1-2 DEBT SERVICE (3)	
SERIES 2016
DEBT SERVICE (4)	

TOTAL (5)	

$1,694.44	

$1,451.69	

$88.08	

$0.00	

$3,234.21	
$1,694.44	$682.48	$88.08	$0.00	$2,465.00	

$1,694.44	
$0.00	
$88.08	
$1,427.85	
$3,210.37	
$1,694.44	$0.00	$88.08	$696.04	$2,478.56	
$1,694.44	$0.00	$88.08	$713.88	$2,496.40	
$1,694.44	$0.00	$88.08	$678.19	$2,460.71	

$1,527,470.00

(1)	Reflects the number of total lots with Series 2015A1-2, Series 2015B1-2, and Series 2016 debt outstanding.	

(2)	Annual debt service assessment per lot adopted in connection with the Series 2015A1-2 bond issuance. Annual assessment includes principal, interest, St. Johns County collection costs and early payment discount costs.	

(3)	Annual debt service assessment per lot adopted in connection with the Series 2015B1-2 bond issuance. Annual assessment includes principal, interest, St. Johns County collection costs and early payment discount costs.	

(4)	Annual debt service assessment per lot adopted in connection with the Series 2016 bond issuance. Annual assessment includes principal, interest, St. Johns County collection costs and early payment discount costs.	

(5)	Annual assessment that will appear on November 2025 St. Johns property tax bill. Amount shown includes all applicable county collection costs and early payment discounts (up to 4% if paid early).	

7

GENERAL FUND BUDGET ACCOUNT CATEGORY DESCRIPTION

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

REVENUES:

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

Tax Roll: The District levies Non-Ad Valorem Special Assessments on all of the assessable property within the District to pay for operating expenditures incurred during the Fiscal Year. The assessments may be collected in two ways. The first is by placing them on the County’s Tax Roll, to be collected with the County’s Annual Property Tax Billing. This method is only available to land properly platted within the time limits prescribed by the County.
Off Roll: For lands not on the tax roll and that is by way of a direct bill from the District to the appropriate property owner.
Developer Contributions: The District may enter into a funding agreement and receive certain prescribed dollars from the Developer to off-set expenditures of the District.

Event Rental: The District may receive monies for event rentals for such things as weddings, birthday parties, etc.
Miscellaneous Revenues: The District may receive monies for the sale or provision of electronic access cards, entry decals etc.

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

8

EXPENDITURES – ADMINISTRATIVE:

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

Administrative Services: The District will incur expenditures for the day to today operation of District matters. These services include support for the District Management function, recording and preparation of meeting minutes, records retention and maintenance in accordance with Chapter 119, Florida Statutes, and the District’s adopted Rules of Procedure, preparation and delivery of agenda, overnight deliveries, facsimiles and phone calls.
District Management: The District as required by statute, will contract with a firm to provide for management and administration of the District’s day to day needs. These service include the conducting of board meetings, workshops, overall administration of District functions, all required state and local filings, preparation of annual budget, purchasing, risk management, preparing various resolutions and all other secretarial duties requested by the District throughout the year is also reflected in this amount.

District Engineer: The District’s engineer provides general engineering services to the District. Among these services are attendance at and preparation for monthly board meetings, review of construction invoices and all other engineering services requested by the district throughout the year.
Disclosure Report: The District is required to file quarterly and annual disclosure reports, as required in the District’s Trust Indenture, with the specified repositories. This is contracted out to a third party in compliance with the Trust Indenture.

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

Assessment Roll: The District will contract with a firm to prepare, maintain and certify the assessment roll(s) and annually levy a non-ad valorem assessment for operating and debt service expenses.
Financial & Revenue Collections: Services of the Collection Agent include all functions necessary for the timely billing and collection and reporting of District assessments in order to ensure adequate funds to meet the District’s debt service and operations and maintenance obligations. The Collection Agent also maintains and updates the District’s lien book(s) annually and provides for the release of liens on property after the full collection of bond debt levied on particular properties.

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

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

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Arbitrage Rebate Calculation: The District is required to calculate the interest earned from bond proceeds each year pursuant to the Internal Revenue Code of 1986. The Rebate Analyst is required to verify that the District has not received earnings higher than the yield of the bonds.
Travel: Each Board Supervisor and the District Staff are entitled to reimbursement for travel expenses per Florida Statutes 190.006(8).
Public Officials Liability Insurance: The District will incur expenditures for public officials’ liability insurance for the Board and Staff.

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

Dues, Licenses & Fees: The District is required to pay an annual fee to the Department of Economic Opportunity, along with other items which may require licenses or permits, etc.
Miscellaneous Fees: The District could incur miscellaneous throughout the year, which may not fit into any standard categories.
Website Hosting, Maintenance and Email: The District may incur fees as they relate to the development and ongoing maintenance of its own website along with possible email services if requested.

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

EXPENDITURES - FIELD OPERATIONS:

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

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

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

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

Gas Utility Services: The District may incur gas utility expenditures related to district operations at its facilities such as pool heat etc.
Garbage - Recreation Facility: The District will incur expenditures related to the removal of garbage and solid waste.

Solid Waste Assessment Fee: The District may have an assessment levied by another local government for solid waste, etc.
Water-Sewer Utility Services: The District will incur water/sewer utility expenditures related to district operations.

Utility - Reclaimed: The District may incur expenses related to the use of reclaimed water for irrigation.
Aquatic Maintenance: Expenses related to the care and maintenance of the lakes and ponds for the control of nuisance plant and algae species.

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

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

Mitigation Area Monitoring & Maintenance: The District may be required to provide for certain types of monitoring and maintenance activities for various mitigation areas by other governmental entities.
Aquatic Plant Replacement: The expenses related to replacing beneficial aquatic plants, which may or may not have been required by other governmental entities.
General Liability Insurance: The District will incur fees to insure items owned by the District for its general liability needs
Property Insurance: The District will incur fees to insure items owned by the District for its property needs

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

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

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

Irrigation Repairs: The District will incur expenditures related to repairs of the irrigation systems.

Landscape Replacement: Expenditures related to replacement of turf, trees, shrubs etc.
Field Services: The District may contract for field management services to provide landscape maintenance oversight.

Miscellaneous Fees: The District may incur miscellaneous expenses that do not readily fit into defined categories in field operations.
Gate Phone: The District will incur telephone expenses if the District has gates that are to be opened and closed.
Street/Parking Lot Sweeping: The District may incur expenses related to street sweeping for roadways it owns or are owned by another governmental entity, for which it elects to maintain.
Gate Facility Maintenance: Expenses related to the ongoing repairs and maintenance of gates owned by the District if any.

Sidewalk Repair & Maintenance: Expenses related to sidewalks located in the right of way of streets the District may own if any.

Roadway Repair & Maintenance: Expenses related to the repair and maintenance of roadways owned by the District if any.
Employees - Salaries: The District may incur expenses for employees/staff members needed for the recreational facilities such as Clubhouse Staff.
Employees - P/R Taxes: This is the employer’s portion of employment taxes such as FICA etc.

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

Management Contract: The District may contract with a firm to provide for the oversight of its recreation facilities.
Maintenance & Repair: The District may incur expenses to maintain its recreation facilities.

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

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

Telephone, Fax, Internet: The District may incur telephone, fax and internet expenses related to the recreational facilities.
Office Supplies: The District may have an office in its facilities which require various office related supplies.

Clubhouse - Facility Janitorial Service: Expenses related to the cleaning of the facility and related supplies.
Pool Service Contract: Expenses related to the maintenance of swimming pools and other water features.

Pool Repairs: Expenses related to the repair of swimming pools and other water features.

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

Trail/Bike Path Maintenance: Expenses related to various types of trail or pathway systems the District may own, from hard surface to natural surfaces.
Special Events: Expenses related to functions such as holiday events for the public enjoyment

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

Miscellaneous Contingency: Monies collected and allocated for expenses that the District could incur throughout the year, which may not fit into any standard categories.
Capital Outlay: Monies collected and allocated for various projects as they relate to public improvements.

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RESERVE FUND BUDGET ACCOUNT CATEGORY DESCRIPTION

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

REVENUES:

Tax Roll: The District levies Non-Ad Valorem Special Assessments on all of the assessable property within the District to pay for operating expenditures incurred during the Fiscal Year. The assessments may be collected in two ways. The first is by placing them on the County’s Tax Roll, to be collected with the County’s Annual Property Tax Billing. This method is only available to land properly platted within the time limits prescribed by the County.
Off Roll: For lands not on the tax roll and that is by way of a direct bill from the District to the appropriate property owner.
Developer Contributions: The District may enter into a funding agreement and receive certain prescribed dollars from the Developer to off-set expenditures of the District.

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

EXPENDITURES:

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

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

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

REVENUES:

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

EXPENDITURES – ADMINISTRATIVE:

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

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