Central Lake Community Development District Adopted Budget FY2027 1 2-5 6 7 8-9 Reservation & Maintenance Narrative Table of Contents Water & Sewer Fund Water & Sewer Narrative Reservation & Maintenance Fund Water & Sewer Capital Reserve Fund Central Lake Community Development District Adopted Budget FY2027 Water & Sewer Fund Adopted Actual FBYu2d0g2e6t 7/T3h1r/u26 2Pr MoNjoeenxctttehds 9Pr/To3jo0etac/tl2e6d AFBYduo2dp0gt2ee7td Revenues: ISLCCMMWWWWWnaeIIiitahhhhAAswsse tscooooCCCreeielllle--ooreeeerlUM slnl ssssRRaittaaaae ineRnellllltiaveeeeeveetsey resoSSSS no HnuFEeeeeruuesOwwwwxt ee epIIAeeeensra rrrrrcIn iroRRRRgrsmeeeeaiigovvvvteianeeeeotnnnnniouuuuneeee ---- EVBBioSesoEnhn eoCdzpeiosnacG/tkeaTsrtaelichet $ 1224 233347 12449273369 ,,,,,,,,,,, 00555550347 00000230689 00000480256 - $ 3 , 1112 2462998 13365681375 ,,,,,,,,,,, 11333557790 13444466783 00223366780 - $ 1 , 1 12332 1125783 ,,,,,,, 3580002565 0160004590 0010000990 -- $ 4 , 1224 2473340 14477782478 ,,,,,,,,,,, 11233346775 11334444463 00222356790 - $ 1224 353446 14567000235 ,,,,,,,,,,, 00002234557 00000001457 00000002258 - Total Revenues $ 1,174,205 $ 3,952,936 $ 1,240,670 $ 5,193,606 $ 1,185,988 Expenditures: Administrative: IILPPPETBAAOODMWnnerronatneftuatfseifohgsnlgooninuenebtpaceikrraustraspenlenrmi/,gia a gn hAetrLSeCAenelaetgeiodu yyCuA cctm Mrnvi&pe eHruTioeeennrpa nad BrenFsgil txinniieeTt itneeF sstetFesiee sd Cse&ncneihehgn saSsnagnuorcbgleosecgsryiptions $ 24 111122333455 ,,,,,,,,,,,, 155002223355589 20570000000034595005000000000478 $ 3 1111223447 ,,,,,,,,,, 12380033345677 23470001222558 00150002344789 -- $ 1257 ,,,, 11223450255 00012560006 600000560008 ---- $ 4 11122333495 ,,,,,,,,,,, 123500012337899 003700122455589 6001500044778889 $ 24 111223334557 ,,,,,,,,,,,, 156000122233577 20570000000045565005000000000034 Total Administrative: $ 96,879 $ 61,652 $ 18,225 $ 79,877 $ 101,757 Operations: SLCCPPEBRUDMlallrtaaehuuoaieobcppleewncdikpoaimttstgutryrei,i a niLeir prLMcclse tgi Pay OFca&alu euIssui nnnmeMetssltlpaaeeuyinisrnn aa&tgnne Scnceueabnscceriptions $ 111 12344078 22800556155 ,,,,,,,,,,, 500024669155000003559027000000148001 $ 111 1225005 1272477016 ,,,,,,,,,, 0012334577 0033556699 0014555688 -- $ 11123 1300025 ,,,,,,, 1240000024 5680000035 0350000049 -- $ 111 11226128 22804579156 ,,,,,,,,,,, 200123345567500233345569000114455688 $ 1111 12450078 22800450555 ,,,,,,,,,,, 500001255669000000035578000000000046 Total Operations: $ 633,624 $ 490,702 $ 92,590 $ 583,292 $ 710,190 Reserves Capital Reserve Transfer $ 443,702 $ - $ 443,702 $ 443,702 $ 374,040 Total Reserves $ 443,702 $ - $ 443,702 $ 443,702 $ 374,040 Total Expenditures $ 1,174,205 $ 552,354 $ 554,517 $ 1,106,871 $ 1,185,988 Excess Revenues (Expenditures) $ 0 $ 3,400,582 $ 686,153 $ 4,086,735 $ (0) 1 CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT WATER & SEWER BUDGET REVENUES: bRWaeAspeTrdeE suRepn RotnEs VacEhdNaorpUgtEees d froarte ps osteatb bley twhaet Deris tcroincts’us mBopatirodn o tf oS uthpee rDviissotrrisc.t ’s utility customers. The fee is SEWER REVENUE $Ra n4ed6p .r0$e55s2 ep.n6et3rs rpcehesrai rdrgeeesnsitd ifaeolnr st wieawal saetcrec waocuacntoetur fn ottrr e fcoautrsm ctouemnstteo trmos etchrosen cnDoeinsctntreeidcc tto’esnd ul ytto itl oipt yso etcwaubseltreo smweraevtreiscr. e Ta. hned mseownethr lsye frevei cies RWeHprOeLsEenSAtsL sEe SwEeWr EoRnl yR EcVhaErNgUedE to Town of Howey in the Hills, for meter sewer from the ESE Center based on monthly usage, Boondocks Restaurant which pays a flat rate per month and Bishops Gate and Mission Carmel Condominium Association which pays a flat rate annually. RMeIpSrSeIsOeNn tRs EaSllO tRheT i IrRriRgaIGtiAonT IwOaNte r used for Mission Resort property. C LAurSr CenOtLlyI NthAeSr eH aOrAe 2IR0R aIcGcAouTnIOtsN, w hich represent irrigation water used by the HOA. fiEMsea eI$cS.5 hCT0 Enh pLeeew LDrA iaaNscctEccroioOcuutUn naSttn .I ttANhiclaCsitpoO i,aM sit neaEcsd l du4ed ndee dtw oin /t chthheai sUn ctgiaelitdtey gc ooSrynysn taeercmeti otohnres c lfhaoatren Fgfeiese ci npa ler nYeaesliatdriee 2ns 0ta 2nis7d ,c dhainasrdcgo tenhdne ae cncut iarorcnetin vfeta ertsiao.t ne CCEoIaAcnhCs t/rnMue cEwtTi oEanRc (c CFoCMCIEuAIIEenAACtStCCe) rta–– hnF SWaedete a wa ti seem rre atde dre fde et aon $$$dt625h ,,4t62eh5 57e.U055 p..6t00ri lo00itp yo sSeyds tcehmar gies s cahraer agse dfo lfloorw sC:o ntribution in Aid of IRNeTprEeRsEenSTts estimated interest from invested funds. EXPENDITURES: ADMINISTRATIVE: ENGINEERING FEES apTnrhodej epDcritsestp raaiscrstai'tsgi noEennd gf oianrse Bdeoirra wercditl elo dbf eSb upyp rtoehvrevi dBisionoagrrs dg’ e monfee Serutaipln eegrnsvg, irisneoevreiser wainn god f s tiehnrevv oDiciicesest srt ioac ntt hdMe ra eDnqiasugtiersiric.t tio, in.es. ,a antdte vnadraionuces 2 CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT WATER & SEWER BUDGET caTAothTtneeTt nrODdaRiacstnNtsrcE, ieecY tta c’Fns. E dTlE ehpSger a eelp xacporeauntnsioesen wl ,f iolSlr t boBeno seap r&ldit o 5Gf0 eS/ruk5pe0en rw, viPitsh.oA rt.,hs ’ew m RileAl eMbtie nf ugpnsr,d or.v eivdieinwg ogpeenreartainl gl eagnadl msearivnitceensa, nic.ee. ANNUAL AUDIT DfTohirBe a aDrntios tlarouimcdtei itos , orMef qciButsier eef,d iHn baaynr tcFlielaoylr &ird eBac aoSrtrnadetsus tfoeonsr ttoah nics o sanentrrnvauiccate lw . bitahs iasn. i nTdheep eDndisetnritc ct ehrtaisfi ecdo pnutrbalcict eadc cowuintht MANAGEMENT FEES Tibpnurhcodelvu gideDdteie s,p tbMrreuiacptnt a narhogaatet simloi mnec,noi tante,l tldAr f aictncoctao,e nrudecn ictawoilnr irdtgeh ipna ongGr doat ivnRnedegr c,nt oarmanrdnneisnunctagrali lpaS uteMicdoarinetn stao,a gfer etybcm o.S ae e rnrdtv imcSeeesre vtfiioncreg stsh-, Ceae dDnmtirsiatnrli iscFttrl. ao trTiivhdeea ,s seeLrrLvvCiic ceetsos, INFORMATION TECHNOLOGY Tr fsreehalreauv tdiDec dpiess rtt,or oitc celDtoc ituhsidaotrs ni sc,c ttaoo’csnrc atiorngauefcon trsteimendrga vw tisiciootenhfst wGsayoansrvdteee ,rs mAnedsrm,vo eewbnrehst,a,i Mclp hMio cisraniontcisalvougefdet em pO abefyfnui ctti emSa, erepertlv ceni.m coeets n-liCtmaetniitoternda lat oFn ldov ripdidreoaog, LcraoLmnCf meforiren ncgco ifsnotgsr fceCTWiothrhcEseae.t wBp DatSaesiIlssrlT to mrE1ci 8icaMat9it nA,eh tdFIaeNl snow TacrinEiotdchnNae tAm ,r SaNuotcpaCntdteEiutad ott eerwsisn.i, tgTdh hoa Gecnusodemv mesereannritmnv uitceapenilnsot aiainlnd gMcs l,t uahhndeoae sDg tseiiinsmttgere iapncntet’ drsSf oewdrroevmmbicasaeinitsnce-e Crc eearnnesatseretwaeslads lmF siln,eo w nraitecdscba, os,s rieLtdecLa uCbnr aciftceoyk rw u atpinhtshde, TTeElLeEpPhoHnOeN aEn d fax expenses. cTPuhOseSt oTcmhAaGerrgEse as nfodr a tnhye omthaeilri nrge qouf iBreoda rcdo rmreeseptionngd aegnecned. as, checks for vendors, invoices for utility billing ePPnrRivnIeNtliTonpIgNe saG,n e&dtc B.b IiNndDiInNgG a genda packages for Board meetings, printing of utility bills, stationary, eAITNxhllpSeiaeU nDnRcsiAseet Nrw(iFCciIlEtlA cb)ue. r FsrpIeAlni tts l5yp0 eh/ca5ias0l i Gwzeeindthe ir tnah le pL rRioaAvbMiidl iiftnuygn a dinn. ds uPruabnlcice Ocoffviceiraalgs’e cfoovre rgaogveesr nwmitehn Ftalol raigdean Icniesus.r aTnhcies LnTEehwGe AsDpLias AptreDircV to EifsR g TreenIqSeIurNairlGe c dir tcou laadtivoenr.t ise various notices for Board meetings, public hearings, etc. in a 3 CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT WATER & SEWER BUDGET iaTOnnhFcdeFlu IoDdCtihEinse tgSrr U icscPout pPcihiLne IcorEu fafSrin sc dec shpuarpirnpgteleiser s ft.o orn esru pcaprliterisd gtheas,t pmapaye r,n peeedn st, ofi lbee f oplduercrhs,a lsaebde lds,u prianpge rt hceli pfiss, cbailn ydeearsr OhRoeTlpHdreEersRse. nCtUsR mRiEsNceTll aCnHeAoRuGs EeSx penses such as automated notification services provided to account aRBneAdpN reKe-sc/ehAneCtcsHk e pFsaEtiyEmmSa etnetds caonsdts p foorrt aml omnatihnltye bnaannkce s.e rvices that include online bank drafting, credit card CTPohRleOl eDPcitEsoRtrrT.i cTYth cTisuA reXrxeEpnSet nlys eh aiss stpwliot f5o0li/o5s0 w witihth a tdh ev aRloArMem fu tnadx.e s that are paid annual to Lake County Tax Parcel: 2620250003-000-01300 Parcel: 2720250001-000-02400 DUES, LICENSES & SUBSCRIPTIONS The District is required to pay an annual fee to the Department of Commerce for $175. OPERATIONS: itTPnhhR epeO R rDPoAiEvMsiRtdr TfiiuncYntg Id ciNu.n SrsrUuerRnaAtnlNyce Ch Ecao sv Perroapgeer ftoyr c goovveerarngme wenitthal Falgoerindcaie Isn. sTuhriasn ecxep Aelnlisaen cwei l(lF bIAe )s. pFlIiAt 5s0p/e5ci0a lwiziethd T ELhEe CDTisRtrICic t currently has six (6) accounts with Duke Energy. They are as follows: Monthly Annual Account# Address Amount Amount 9100 8904 1731 26325 Avenida Las Colinas Lift $100 $1,200 9100 8904 1905 10400 County Road 48, Wtr Trmt Plant $1,490 $17,880 9100 8904 2097 26325 Avenida Las Colinas Sewer Plant $12,300 $147,600 9100 8904 2295 10400 County Road 48, Waste Water Plant $150 $1,800 9100 8904 2500 9251 Avenida San Pablo Lift Station $35 $420 9100 8904 2675 26000 Avenida Las Colinas $150 $1,800 Contingency $4,800 Total $175,500 RBeApCrKeUsePn tFsU eEsLti mated costs for purchase of fuel for backup generators. 4 CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT WATER & SEWER BUDGET CHEMICALS The District purchases various chemicals used in conjunction with the wastewater treatment plant. RDweUapsErtSee,ws LeaIntCtesEr N faaSncEyiSl i tn&ye. cSeUsBsaSrCyR IdPuTeIsO aNnSd licenses associated with the operation of the water and LTDAhiseBt rDOiciRst. t rict utilizes employees of Mission Resort to perform various services on behalf of the Monthly Annual Description Amount Amount Onsite Contracted Services $720 $8,634 Total $8,634 TwMhiOlelW bDeIis NatGlrlio cct autteidli z2e0s% em top lWoyaeteers &of SMewisseiro ann Rde 8so0r%t ttoo mRAowM/. maintain District property. This expense aTPmhLeAo NulenTat ,sL peE lAuresS nEyt e apra eidn dt os uSrepwluesr r e&v eWnuaetesr c aPllcaunlat tIendv beastsmede nutpso, nL aLgCr. eFeemee nist wpaitidh tahse aD ifsitxreicdt . monthly RR eEpPrAeIsRenS t&s aMllA mINaiTnEteNnAaNncCeE a nd repair work performed in the District water facility. STLhUe DDGisEtr PicUt MmPusINt hGa ve sludge pumped from the plant, transported out for treatment and disposal. TUrG SeeheTlwneiIa eLebDrIriaT liailsYt ntUy rdM.it ci2TAlti5h tIi%weNe sTi mlt lEoi soN c RncoAtAunhNMrtlrrCy.ea Enpc ttl laynw tpi trihno vsapid eivcnetgino dtnho, ercs oetlo lse ecsrteviroivcnei csae.n Tdwh aaistn eearxl ypasenisnd s oewf isasa samtlelpwolceaastte,e rwd seayl ls7 tm5e%mon sti otot oWr iniangtes eurt r&ce. CRAepPrIeTsAeLn tOs UesTtLimAaYt ed costs for capital outlay related expenses. RTeRpArNesSeFnEtRs cOoUstTs –to C bAeP tIrTaAnsLf eRrErSedE RtoV tEh e Capital Reserve Fund. 5 Central Lake Community Development District Adopted Budget FY2027 Water & Sewer Capital Reserve Fund Adopted Actual FBYu2d0g2e6t 7/T3h1r/u26 2Pr MoNjoeenxctttehds 9Pr/To3jo0etac/tl2e6d AFBYduo2dp0gt2ee7td Revenues: ITnrtaenrsefsetr In $ 4 9403,,700020 $ -- $ 4 3 , 7 0 2 - $ 4 3 , 7 0 2 - $ 3 7 4 , 0 4 0 - Total Revenues $ 533,702 $ - $ 443,702 $ 443,702 $ 374,040 Expenditures: Capital Outlay $ 100,000 $ - $ - $ - $ - Total Operations: $ 100,000 $ - $ - $ - $ - Total Expenditures $ 100,000 $ - $ - $ - $ - Excess Revenues (Expenditures) $ 433,702 $ - $ 443,702 $ 443,702 $ 374,040 Fund Balance - Beginning $ - $ - $ - $ - $ 443,702 Fund Balance - Ending $ 433,702 $ - $ 443,702 $ 443,702 $ 817,742 6 Central Lake Community Development District Adopted Budget FY2027 Reservation & Maintenance Fund Adopted Actual FBYu2d0g2e6t 7/T3h1r/u26 2Pr MoNjoeenxctttehds 9Pr/To3jo0etac/t2le6d AFBdYuo2dp0gt2ee7td Revenues: IRMnAitseMcre eSlsleatwneero uRse vInecnoumee $ 26 20,,470102 - $ 22 113,,,157155089 $ 87, 06 626055 $ 31 120,,,235188033 $ 26 14,,080406 - Total Revenues $ 263,112 $ 226,427 $ 87,750 $ 314,176 $ 265,846 Expenditures: Administrative: IPPEAOnrontttsohsgoutpeirarnenrga ereCenteyyucre rTinraegxn eFt seCehsarges $ 2 145,,, 150380500300004 - $ 6 1461,,,,0123 1157951789 - $ 55,, 001000 2000 -- $ 16 1416,,,, 01123 101579701789 $ 25 1405,,,, 150037050005000000 Total Administrative: $ 31,784 $ 72,860 $ 10,102 $ 82,962 $ 81,700 Operations: CPPRRUOMtreaeepoiorfpplewuipmaitrstyeiaiiaenr trtMls stgiS y nO&ae gIuir nn MvtSsltiuaaeuceypinrnapatnnleicnceeesance $ 1 2232 5782663,,,,,,, 900456790000679900003358 $ 1122 570149,,,,,, 500234590346787000588 - $ 13455,,,,, 000179000135000029 -- $ 1222 3583456,,,,,,, 023457790134578900025788 $ 2237 5782468,,,,,,, 900455790000068900000358 Total Operations: $ 231,329 $ 88,298 $ 19,801 $ 108,099 $ 184,146 Total Expenditures $ 263,112 $ 161,158 $ 29,903 $ 191,061 $ 265,846 Excess Revenues (Expenditures) $ - $ 65,269 $ 57,846 $ 123,115 $ (0) 7 CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT RESERVATION & MAINTENANCE BUDGET REVENUES: RAM REVENUE The District adopted a Reservation and Maintenance Fee (“RAM Fee”). pwtheaers Wtmewhoonaltteehsr a plseee rrW veiacqseut eiavwraealatee nartn Sdree rusvniidcdeeen vAteigalrole pecemodn enlnaetnc. dt iso nw i(tEhiRnC t)h feo Tr ouwnnd eovfe Hl oTopwheede yS -leaiwnn-edtrhs eRw-AHiMtihll isfne s eut hibsej e$ cC6tD. 0tD0o RmMeoIpSnrCtehEs LeoLnnAt osN upEtesOntaUanlStd iIeiNnsgC o ObnaM lRaEAn Mce sa.c counts for late payment of monthly charges. The rate is 1.5% per INTEREST The District generates funds off of funds invested with the State Board of Administration. EXPENDITURES: ADMINISTRATIVE: ENGINEERING FEES Tmhaein Dteisntarniccte's p Eronjgeicntese ars swigilnl ebde a ps rdoivreidcitnegd beny gtihnee Beroianrgd s oefr Svuicpeesr vtois othrse aDnidst trhicet Dfoisrt rriecst eMrvaantaigoenr .a nd caTAothTtneeTt nrODdaRiacstnNtsrcE, ieecY tta c’Fns. E dTlE ehpSger a eelp xacporeauntnsioesen wl ,f iolSlr t boBeno seap r&ldit o 5Gf0 eS/ruk5pe0en rw, viPitsh.oA rt.,hs ’ew m Wilela etbteienr g&psr ,S orevewivdieeirnw gfu ongpeden. reartainl gl eagnadl msearivnitceensa, nic.ee. cTPuhOseSt oTcmhAaGerrgEse as nfodr a tnhye omthaeilri nrge qouf iBreoda rcdo rmreeseptionngd aegnecned as, checks for vendors, invoices for utility billing ITeANxhllpSeiaeU nDnRcsiAseet Nrw(iFCciIlEtlA cb)ue. r FsrpIeAlni tts l5yp0 eh/ca5ias0l i Gwzeeindthe ir tnah le pL rWioavabitideliirtn y&g a Sinnedws uPerrua bfnulcinced Oc. offviceiraalgs’e cfoovre rgaogveesr nwmitehn Ftalol raigdean Icniesus.r aTnhcies OReTpHrEesRe nCtUsR bRanEkN Tch CaHrgAeRs GanEdS any other expenses incurred during the fiscal year. TPCohRleOl eDPcitEsoRtrrT.i TcYth TcisuA reXrxeEpnSet nlys eh iass s tpwliot 5fo0l/io5s0 w witithh a tdh ev aWloarteemr & ta Sxeews ethr afut nadre. paid annual to Lake County Tax Parcel: 2620250003-000-01300 Parcel: 2720250001-000-02400 8 CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT RESERVATION & MAINTENANCE BUDGET OPERATIONS: tiTPnhhR epeO W rDPoaiEvstiRtedrTrii ncY&tg I cSiNuenSrwsrUueerRrna AtfnulNycne Chd Eca. o sv Perroapgeer ftoyr c goovveerarngme wenitthal Falgoerindcaie Isn. sTuhriasn ecxep Aelnlisaen cwei l(lF bIAe )s. pFlIiAt 5s0p/e5ci0a lwiziethd TwMhiOlelW bDeIis NatGlrlio cct autteidli z2e0s% em top lWoyaeteers &of SMewisseiro ann Rde 8so0r%t ttoo mRAowM/. maintain District property. This expense ROm ePapEinrReteAsneTnaIntNsc Gee s SntUiomtP iaPntLcelIduE cdSoe sdt sin o of tahneyr sbuupdpgleietse dp ulirnceh iatseemds f.o r onsite operations, repairs and PREepRrMesIeTnSt s estimated costs for any permit fees that may be required during the fiscal year. TRhEeF UDSisEt rSicEtR hVaIsC aE c ontract with Waste Management for the rental of a dumpster. Monthly Annual Account# Address Amount Amount 16-45237-03006 10400 County Road 48 Treatment Plant $70 $840 Contingency $60 Total $900 RR eEpPrAeIsRenS t&s aMllA mINaiTnEteNnAaNncCeE a nd repair work performed in the facility. cTUm uhToreInr LetDIhnTiltsyYlty rp MiplcarAtno IwtvN iiidnTllisE npcNgeo ActnhtNtieroCasnEec, t sc eowrllivetihcct eiaso .n v eannddo arn afolyrs isse rovf iscaem tphlee sw, wateelrl msyosntietmor itnog ientscu. Gree nreerlaial bUiltiitlyit.i eTsh ies CAPITAL OUTLAY Represents estimated costs for capital outlay expenses. 9