Narcoossee
Community Development District Agenda
July 28, 2026

Agenda

Narcoossee
Community Development District

219 East Livingston Street, Orlando, FL 32801 Phone: 407-841-5524 – Fax: 407-839-1526

July 21, 2026
Board of Supervisors Narcoossee Community Development District

The Board of Supervisors of the Narcoossee Community Development District will meet Tuesday, July 28, 2026 at 3:00 p.m. at the Offices of GMS-CF, LLC, 6200 Lee Vista Blvd., Suite 300, Orlando, Florida 32822. Following is the advance agenda for the meeting:

Board of Supervisors Meeting

Roll Call
Public Comment Period
Organizational Matters
Acceptance of Resignation of Supervisor Garrett
Appointment of Individual to Fill Vacancies Seats No. 1 & 4
Administration of Oaths of Office to Newly Appointed Supervisors
Consideration of Resolution 2026-06 Electing Officers
Approval of Minutes of the May 26, 2026, Board of Supervisors Meeting
Consideration of Resolution 2026-07 Revising the Date of Fiscal Year 2027 Budget Adoption Public Hearing
Public Hearing
Consideration of Resolution 2026-08 Adopting the Fiscal Year 2027 Approved Budget and Appropriating Funds
Consideration of Resolution 2026-09 Imposing Fiscal Year 2027 Special Assessments and Certifying an Assessment Roll
Presentation of Fiscal Year 2025 Financial Audit
Staff Reports
Attorney
Engineer
District Manager’s Report
Approval of Check Register
Balance Sheet and Income Statement
Approval of FY2027 Meeting Schedule
District Goals and Objectives
Adoption of the Fiscal Year 2027 Goals & Objectives
Review of Approved Fiscal Year 2026 Goals & Objectives Authorizing Chair to Execute Final Form
Field Report
Other Business
Supervisors Requests
Next Meeting Date- September 22, 2026
Adjournment

Section III

Section A

Begin forwarded message:
From: Eli Garrett <eligarrett.narcoosseecdd@gmail.com>
Subject: Resigning
Date: July 8, 2026 at 9:41:53 AM EDT
To: Jason Showe <jshowe@gmscfl.com>

I am resigning from my seat, effective immediately. Eli Garrett

Section D

RESOLUTION 2026-06
A RESOLUTION ELECTING THE OFFICERS OF THE NARCOOSSEE COMMUNITY DEVELOPMENT DISTRICT, ORANGE COUNTY, FLORIDA.

Whereas, the Narcoossee Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes; and

Whereas, the Board of Supervisors of the District (“Board”) desires to elect the Officers of the District.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE NARCOOSSEE COMMUNITY DEVELOPMENT DISTRICT:
Section 1. The following persons are elected to the offices shown:

Chairperson	 		
Vice Chairperson	 		
Secretary	 		
Assistant Secretary	 		
Assistant Secretary	 		
Assistant Secretary	 		
Assistant Secretary	 		
Treasurer	 		
Assistant Treasurer	 		
Assistant Treasurer	 		

Passed and adopted this     day of 	2026.
ATTEST:	NARCOOSSEE COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Minutes

MINUTES OF MEETING NARCOSSEE
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Narcoossee Community Development District was held Tuesday, May 26, 2026 at 3:00 p.m. at the Offices of GMS-CF, LLC, 6200 Lee Vista Boulevard, Suite 300, Orlando, Florida.

Present and constituting a quorum were:

Steve Giercyk	Chairman
Ken Turner	Vice Chairman
Isabel Hanze	Assistant Secretary
Eli Garrett	Assistant Secretary

Also present were:

Jason Showe	District Manager, GMS
Alan Scheerer	Field Manager, GMS
Rey Malave by phone	District Engineer
Patrick Collins	District Counsel, Kilinski Van Wyk
Karly Chambers	GMS

FIRST ORDER OF BUSINESS	Roll Call
Mr. Showe called the meeting to order and called the roll. Three Board members were present in person constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. Showe stated for the record that there were no members of the public present for public comment and the next item followed.

THIRD ORDER OF BUSINESS	Organizational Matters
Appointment of Individual to Fill Vacant Seat No. 4
Administration of Oath of Office to Newly Appointed Supervisor
Consideration of Resolution 2026-01 Electing Officers

Mr. Showe stated the Board currently has Seat No. 4 vacant. He opened this time up for any nominations. Hearing no nominations, Mr. Showe stated they would keep this item on the agenda.

FOURTH ORDER OF BUSINESS	Approval of the Minutes of the March 24,
2026 Board of Supervisors Meeting
Mr. Showe presented the minutes from the March 24, 2026 Board of Supervisors meetings and asked for any comments, corrections, or changes. The Board had no changes to the minutes.

On MOTION by Mr. Giercyk, seconded by Mr. Garrett, with all in favor, the Minutes of the March 24, 2026 Board of Supervisors Meetings, were approved.

FIFTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Collins provided updates on the state’s 2026 legislative session. He stated that while no increase is expected for the upcoming fiscal year, insurance premiums may rise the following year. He explained that the state increased the sovereign immunity threshold, which is basically how much they can sue the government for. He also noted that the state approved a recall election process for CDD Supervisors.

Engineer
Mr. Malave stated they are in the process of preparing their annual inspection as required by the bond holders, which is due by the end of June. He reminded the Board that the state requires a stormwater needs report every five years, with the next update due by July 1, 2027. He explained that because the last report was completed four years ago, they will schedule the upcoming update for early next year before submitting it to the state.

District Manager’s Report
Approval of Check Register
Mr. Showe presented the check register which was provided in the agenda package for review totaling $262,762.29. He explained that a big portion of that total amount is transfers to the debt service.

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

Balance Sheet and Income Statement
Mr. Showe presented the balance sheet and income statement. No action was required from the Board and the next item followed.

Presentation of Registered Voters – 1,965
Mr. Showe presented the number of registered voters as 1,965, which is up from 1,941.
*Supervisor Hanze joined the meeting in person at this time.

Field Report
Mr. Scheerer presented the field report. His report included the remaining letters needed for installation, an irrigation meter repair on Dowden Road, monitoring all the bleed-down pipes for the outfall structures in advance of hurricane season starting June 1, starting the tree lifting between the sidewalk and curb for the trees on Dowden and Narcoossee Roads starting June 8. Mr. Scheerer concluded his field report. A Supervisor asked Mr. Scheerer what the schedule was for the new signs going in. Mr. Scheerer responded that they didn’t have a schedule because they are in the permitting process currently. He added that as soon as he receives an update on the schedule, he will pass it along to the Board.

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

SEVENTH ORDER OF BUSINESS	Supervisors Requests
Mr. Showe asked for any Supervisor requests.
Mr. Giercyk requested replacement of missing signs. He provided a map identifying the areas with missing signs. Mr. Scheerer responded that this matter will be addressed.
It was noted that there have been issues with people tailgating into the community and fishing on the lake side.

EIGHTH ORDER OF BUSINESS	Next Meeting Date – July 28, 2026
Mr. Showe stated the next meeting is July 28, 2026.

NINTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Giercyk, seconded by Mr. Turner, with all in favor, the meeting adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section V

A	RESOLUTION		OF	THE		NARCOOSSEE		COMMUNITY DEVELOPMENT DISTRICT RE-SETTING THE DATE AND TIME OF THE PUBLIC HEARING ON THE PROPOSED BUDGET	FOR		FISCAL	YEAR		2027			AND		AMENDING RESOLUTION	2026-04	 TO		SET	THE		PUBLIC	HEARING THEREON		FOR			JULY		28,		2026	AT	3:00		PM	AT THE OFFICES OF GMS, CENTRAL FLORIDA, 6200 LEE VISTA BLVD., SUITE 300, ORLANDO, FLORIDA.
WHEREAS, the District Manager has heretofore prepared and submitted a proposed budget to the Board for Fiscal Year 2027; and

WHEREAS, the Board of Supervisors considered said proposed budget and approved resolution 2026-04 approving the budget for the District and set the hearing thereon for July 15, 2026 at 3:00 PM at the Offices of GMS, Central Florida, 6200 Lee Vista Blvd., Suite 300, Orlando, Florida; and

WHEREAS, due to a clerical error, the District Manager changed the date and time for the public hearing to July 28, 2026 at 3:00 PM at the Offices of GMS, Central Florida, 6200 Lee Vista Blvd., Suite 300, Orlando, Florida and caused notice of such hearing to be provided as required by law.

NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE NARCOOSSEE COMMUNITY DEVELOPMENT DISTRICT;

Resolution 2026-04 is hereby amended to change the date and time of the public hearing on the adoption of the proposed Fiscal Year 2027 operating budget to:

Date:	July 28, 2026
Hour:	3:00 PM
Place:	Offices of GMS, Central Florida
6200 Lee Vista Blvd. Suite 300
Orlando, FL 32822
The actions of the District Manager in re-scheduling the hearing on the proposed budgets for Fiscal Year 2027 are hereby ratified.
Adopted this 28th day of July 2026.

ATTEST:	NARCOOSSEE COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:	 Its:	

Section VI

Section A

THE ANNUAL APPROPRIATION RESOLUTION OF THE NARCOOSSEE COMMUNITY DEVELOPMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026, AND ENDING SEPTEMBER 30, 2027; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the District Manager has, prior to June 15, 2026, submitted to the Board of Supervisors (“Board”) of the Narcoossee Community Development District (“District”) the proposed budget (“Proposed Budget”) for the Fiscal Year beginning October 1, 2026, and ending September 30, 2027 (“Fiscal Year 2027”), 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 NARCOOSSEE 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 Narcoossee Community Development District for the Fiscal Year Ending September 30, 2027.”

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 2027, the sum of $	 to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:
GENERAL FUND	$	
DEBT SERVICE FUND (SERIES 2013 A-1)	$	
DEBT SERVICE FUND (SERIES 2013 A-2)	$	
CAPITAL RESERVE FUND	$	
TOTAL ALL FUNDS	$	
SECTION 3. BUDGET AMENDMENTS
Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2027 or within sixty (60) days following the end of the Fiscal Year 2027 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 $10,000 or 10% 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 28th DAY OF JULY, 2026.

ATTEST:	NARCOOSSEE COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:	 Its:	

Exhibit A:	Adopted Budget for Fiscal Year 2027

Narcoossee
Community Development District

Proposed Budget
FY 2027

Table of Contents

1

2-5

6

7

8

9

10

11

General Fund

General Fund Narrative

O&M Assessment Allocation Chart

Debt Service Fund

Amortization Schedule - Series 2013 A-1

Amortization Schedule - Series 2013 A-2

Debt Service Assessment Allocation Chart

Combined Capital Reserve Fund

Narcoossee
Community Development District
Proposed Budget General Fund

	Adopted Budget
FY2026	Actual thru
6/30/26	Projected Next
3 Months	Total Projected
9/30/26	Proposed Budget
FY2027	

Revenues						
Maintenance Assessments	$	592,867	$	550,081  $	42,786	$	592,867	$	593,463	
Interest	$	595	$	5,034  $	839	$	5,873	$	2,936	
Beginning Fund Balance*	$	12,626	$	112,543  $	-	$	112,543	$	-	
Total Revenues	$	606,089	$	667,658  $	43,625	$	711,283	$	596,399	

Expenditures						
Administrative
Supervisor Fees	
$	6,000	
$	2,800  $	
1,500	
$	4,300	
$	6,000	
FICA Expense	$	459	$	214  $	115	$	329	$	459	
Engineering Fees	$	7,800	$	1,795  $	6,005	$	7,800	$	7,800	
Assessment Roll	$	5,408	$	5,408  $	-	$	5,408	$	5,678	
Attorney	$	18,000	$	13,872  $	4,128	$	18,000	$	18,000	
Annual Audit	$	3,150	$	2,850  $	-	$	2,850	$	3,000	
Dissemination Agent	$	1,434	$	1,076  $	359	$	1,434	$	1,505	
Arbitrage	$	600	$	600  $	-	$	600	$	600	
Trustee Fees	$	3,259	$	3,136  $	-	$	3,136	$	3,259	
Management Fees	$	57,886	$	43,414  $	14,471	$	57,886	$	60,780	
Information Technology	$	1,720	$	1,290  $	430	$	1,720	$	1,806	
Website Maintenance	$	1,376	$	1,032  $	344	$	1,376	$	1,445	
Telephone	$	25	$	-	$	6	$	6	$	25	
Postage	$	450	$	187  $	113	$	299	$	450	
Insurance	$	42,851	$	34,860  $	-	$	34,860	$	40,089	
Printing & Binding	$	200	$	21  $	50	$	71	$	200	
Legal Advertising	$	1,900	$	922  $	978	$	1,900	$	1,900	
Other Current Charges	$	2,000	$	284  $	420	$	704	$	2,000	
Office Supplies	$	50	$	2  $	13	$	15	$	50	
Dues, Licenses & Subscriptions	$	175	$	175  $	-	$	175	$	175	
Contingency	$	274	$	-	$	274	$	274	$	274	
Administrative Expenses	$	155,017	$	113,938  $	29,205	$	143,143	$	155,496	

Maintenance						
Field Management	$	27,483	$	20,612  $	6,871	$	27,483	$	28,857	
Landscape Maintenance	$	245,053	$	178,957  $	57,798	$	236,755	$	238,128	
Irrigation Repairs	$	20,000	$	3,520  $	5,000	$	8,520	$	20,000	
Lake Maintenance	$	18,096	$	12,432  $	6,216	$	18,648	$	19,764	
Utilities	$	7,347	$	2,853  $	4,494	$	7,347	$	7,347	
Wall Repairs/Cleaning	$	8,000	$	1,310  $	4,190	$	5,500	$	8,000	
Feature Lighting	$	4,000	$	-	$	2,000	$	2,000	$	4,000	
Solvino Streetlighting	$	3,485	$	1,905  $	710	$	2,614	$	3,485	
Capri Streetlighting	$	4,433	$	1,010  $	600	$	1,610	$	4,433	
Miscellaneous Common Area	$	12,500	$	10,259  $	1,250	$	11,509	$	12,500	
Tree Trimming	$	69,000	$	-	$	69,000	$	69,000	$	69,000	
Total Maintenance Expenditures	$	419,397	$	232,856  $	158,129	$	390,985	$	415,513	

Other Sources/(Uses)
Transfer Out to Capital Reserves	

$	31,675	

$	-	$	

177,154	

$	177,154	

$	25,390	
Total Other Sources/(Uses)	$	31,675	$	-	$	177,154	$	177,154	$	25,390	
						
Total Expenditures	$	606,089	$	346,794  $	364,489	$	711,283	$	596,399	
						
Excess Revenues/(Expenditures)*	$	-	$	320,864  $	(320,864)	$	-	$	-	

* Reduced for First Quarter Operating		
Net Assessments		
$593,463	
		Add: Discounts & Collections 6%	$37,881	
		Gross Assessments		$631,343	

Revenues:

Maintenance Assessments

The District will levy a non-ad valorem special assessment on all taxable property within the District, to fund all General Operating and Maintenance Expenditures for the fiscal year.

Interest

Represents interest income earned on the District’s operating funds held throughout the fiscal year.

Beginning Fund Balance

Represents the total funds estimated to be available at the beginning of the fiscal year.

EXPENDITURES:

Administrative:

Supervisor Fees

The Florida Statutes allows each board member to receive $200 per meeting not to exceed $4,800 in one year. The amount is based upon 5 Supervisors attending 6 Board Meetings during the fiscal year.

FICA Expense

Represents the Employer's share of Social Security and Medicare taxes withheld from Board of Supervisors checks.

Engineering Fees

The District’s engineer, Dewberry, will be providing general engineering services to the District, i.e., attendance and preparation for monthly Board meetings, review invoices, etc.

Assessment Roll

Expenses related to administering the annual assessments on the tax roll with the Orange County Tax Collector.

Attorney

The District’s legal counsel, KE Law Group, PLLC provides general legal services to the District, i.e., attendance and preparation for monthly meetings, review operating and maintenance contracts, agreements, resolutions, etc.

Annual Audit

The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm. Grau & Associates provides this service.

Dissemination Agent

The District is required by the Security and Exchange Commission to comply with Rule 15(c) (2)-12(b) (5), which relates to additional reporting requirements for un-rated bond issues. The District has contracted with Governmental Management Services – Central Florida LLC, the District’s bond underwriter, to provide this service.

Arbitrage

The District is required to annually have an arbitrage rebate calculation on the District’s Series 2013A-1 & 2013 A-2 Special Assessment Revenue Bonds. The District hired Grau & Associates to calculate the rebate liability and submit a report to the District.

Trustee Fees

The District issued Series 2013A-1 & 2013A-2 Special Assessment Refunding Bonds, which are held with a Trustee at US Bank. The amount of the trustee fees is based on the agreement between US Bank and the District.

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services – Central Florida, LLC. These services include, but are not limited to, advertising, recording and transcribing of Board Meetings, administrative services, budget preparation, financial reporting, and assisting with annual audits.

Information Technology

Represents costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, security, accounting software, etc. Governmental Management Services – Central Florida, LLC provides these systems.

Website Maintenance

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

Telephone

Telephone and fax machine.

Postage

Mailing of agenda packages, overnight deliveries, checks for vendors and any other required correspondence, etc.

Insurance

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

Printing & Binding

Printing and binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, and any services that are required to be advertised for public bidding, i.e. audit services, engineering service, maintenance contracts and any other advertising that may be required.

Other Current Charges

Includes bank charges and any other miscellaneous expenses that are incurred during the year.

Office Supplies

The District incurs charges for supplies that need to be purchased during the fiscal year, including copier and printer toner cartridges, paper, file folders, binders, pens, paper clips, and other such office supplies. Governmental Management Services – Central Florida, LLC provides these services.

Dues, Licenses & Subscriptions

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

Contingency

Represents any other miscellaneous charges that the District may incur.

Maintenance:

Field Management

The District currently has a contract with Governmental Management Services – Central Florida, LLC. to provide field management services.

Landscape Maintenance

The District currently has a contract with Yellowstone Landscape to provide Landscape Maintenance. These services include mowing, edging, blowing, applying pest and disease control chemicals to sod, mulching once per year, applying fertilizer, and planting annuals.

Vendor: Yellowstone Landscape	Annual Costs
Landscape Maintenance: Contract Cost of $19,844 monthly	$238,128
Total Costs	$238.128

Irrigation Repairs

Irrigation maintenance expenditures that may occur during the fiscal year.

Lake Maintenance

The District currently has a contract with Applied Aquatic Management, Inc., which provide Lake Maintenance to all the lakes inside Narcoossee CDD. These services include monthly inspections and treatment of aquatic weeds and algae, herbiciding, and algae control and removal.

Vendor: Applied Aquatic Management, Inc.	Annual Costs
Lake Maintenance: Contract Cost of $1,647 monthly	$19,764
Total Costs	$19,764

Utilities

The District has electrical and water accounts with Orlando Utilities Commission for the areas maintained by the District.

Vendor: Orlando Utilities Commission	Annual Costs
Reclaimed Water - $594.1/month	$7129.2
Electric - $18.15/month	$217.8
Total Costs	$7,347

Wall Repair/Cleaning
The District will incur expenditures to maintain the wall. Includes cleaning and landscaping.

Feature Lighting
Replacement and repair of up light fixtures.

Solvino Streetlighting
The District funds the streetlights within the Solvino community.

Vendor: Orlando Utilities Commission	Annual Costs
Electric - $290.42/month	$3,485

Capri Streetlighting

The District funds the streetlights within the Capri community.

Vendor: Orlando Utilities Commission	Annual Costs
Electric - $369.42/month	$4,433

Miscellaneous Common Area
Miscellaneous common area maintenance expenditures that may occur during the fiscal year.

Tree Trimming
Estimated cost for tree trimming within the District.

Transfer Out – Capital Reserve Fund

Represents projected excess funds above operating capital requirements in the General Fund.

Narcoossee
Community Development District
Proposed Budget Maintenance Assessment Calculation

Subdivision	

Track	

Units	Annual Gross Maintenance Per Unit FY26	Proposed Gross Maintenance Per Unit FY27	
Increase (Decrease)	

O&M	

NonaCrest	

C	SF50	159	

$	556.05	

$	556.05	

$	-	$	

88,413	
	D	SF70		110		$	556.05	$	556.05	$	-	$	61,166	

LaVina
Mirabella	

A	269
SF50	107	

$	755.66	

$	755.66	

$	-	$	

80,855	
Ziani	B	SF75	66	$	755.66	$	755.66	$	-	$	49,873	
Capri	E	SF50	48	$	853.90	$	853.90	$	-	$	40,987	
Solvino	F	SF50		50		$	829.80	$	829.80	$	-	$	41,490	
		271					
Lake Nona Preserve	K	Multi	228	$	579.97	$	579.97	$	-	$	132,234	
	G	Comm/Office	130704	$	0.22	$	0.22	$	-	$	28,753	
	G	Multi Family	420	$	219.98	$	219.98	$	-	$	92,394	
	H	Comm/Office	69000	$	0.22	$	0.22	$	-	$	15,179	

Total Gross Assessments	$	631,343

Proposed Budget Debt Service Fund

	Adopted Budget FY2026	Actual thru 6/30/26	Projected Next
3 Months	Total Projected 9/30/26	Proposed Budget FY2027	

Revenues						
Assessments - Tax Roll	$	317,584	$	294,369	$	23,215	$	317,584	$	317,584	
Interest Income	$	10,451	$	13,223	$	2,204	$	15,426	$	7,713	
Carry Forward Surplus	$	341,212	$	351,867	$	-	$	351,867	$	375,754	
Total Revenues	$	669,247	$	659,459	$	25,419	$	684,877	$	701,051	
Expenditures						

Series 2013A-1
Interest - 11/1	

$	28,921	

$	28,921	

$	-	

$	28,921	

$	25,921	
Principal - 5/1	$	150,000	$	150,000	$	-	$	150,000	$	160,000	
Interest - 5/1	$	28,921	$	28,921	$	-	$	28,921	$	25,921	
Series 2013A-2						
Interest - 11/1	$	18,141	$	18,141	$	-	$	18,141	$	16,313	
Principal - 5/1	$	65,000	$	65,000	$	-	$	65,000	$	70,000	
Interest - 5/1	$	18,141	$	18,141	$	-	$	18,141	$	16,313	
Total Expenditures	$	309,124	$	309,124	$	-	$	309,124	$	314,468	
						
Excess Revenues/(Expenditures)*	$	360,123	$	350,335	$	25,419	$	375,754	$	386,583	
			
Series 2013A-1	
Nov 1, 2027	
$	22,721	
			Series 2013A-2	Nov 1, 2027	 $	14,344 	

Net Assessments	$37,065

$317,584	
Add: Discounts & Collections	$20,271	
Gross Assessments	$337,855	

* Excess Revenues will be utilized to pay November 1 semi-annual interest payment.

Date		Balance		Principal		Interest		Total	
									
11/01/26	$	1,255,000.00	$	-	$	25,921.25	$	204,842.50	
05/01/27	$	1,255,000.00	$	160,000.00	$	25,921.25			
11/01/27	$	1,095,000.00	$	-	$	22,721.25	$	208,642.50	
05/01/28	$	1,095,000.00	$	165,000.00	$	22,721.25			
11/01/28	$	930,000.00	$	-	$	19,297.50	$	207,018.75	
05/01/29	$	930,000.00	$	170,000.00	$	19,297.50			
11/01/29	$	760,000.00	$	-	$	15,770.00	$	205,067.50	
05/01/30	$	760,000.00	$	180,000.00	$	15,770.00			
11/01/30	$	580,000.00	$	-	$	12,035.00	$	207,805.00	
05/01/31	$	580,000.00	$	185,000.00	$	12,035.00			
11/01/31	$	395,000.00	$	-	$	8,196.25	$	205,231.25	
05/01/32	$	395,000.00	$	195,000.00	$	8,196.25			
11/01/32	$	200,000.00	$	-	$	4,150.00	$	207,346.25	
05/01/33	$	200,000.00	$	200,000.00	$	4,150.00	$	204,150.00	
			$	1,255,000.00	$	216,182.50	$	1,650,103.75	

Date		Balance		Principal		Interest		Total	
									
11/01/26	$	580,000.00	$	-	$	16,312.50	$	99,453.13	
05/01/27	$	580,000.00	$	70,000.00	$	16,312.50			
11/01/27	$	510,000.00	$	-	$	14,343.75	$	100,656.25	
05/01/28	$	510,000.00	$	75,000.00	$	14,343.75			
11/01/28	$	435,000.00	$	-	$	12,234.38	$	101,578.13	
05/01/29	$	435,000.00	$	80,000.00	$	12,234.38			
11/01/29	$	355,000.00	$	-	$	9,984.38	$	102,218.75	
05/01/30	$	355,000.00	$	85,000.00	$	9,984.38			
11/01/30	$	270,000.00	$	-	$	7,593.75	$	102,578.13	
05/01/31	$	270,000.00	$	85,000.00	$	7,593.75			
11/01/31	$	185,000.00	$	-	$	5,203.13	$	97,796.88	
05/01/32	$	185,000.00	$	90,000.00	$	5,203.13			
11/01/32	$	95,000.00	$	-	$	2,671.88	$	97,875.00	
05/01/33	$	95,000.00	$	95,000.00	$	2,671.88	$	97,671.88	
			$	580,000.00	$	136,687.50	$	799,828.13	

Debt Assessment Calculation

Proposed FY2027
Annual Gross	
Subdivision	Track		Units	Debt Per Unit		Total Debt	
NonaCrest	C	SF50	158	$	301.13	$	47,579	
	D	SF70	111	$	481.81	$	53,481	
LaVina	
A	
SF50	
107	
$	
301.13	
$	
32,221	
	B	SF75	65	$	566.13	$	36,798	
	E	SF50	48	$	301.13	$	14,454	
	F	SF50	50	$	301.13	$	15,057	
Lake Nona Preserve	K	Multi	228	$	240.91	$	54,927	
	G	Comm/Office	130704	$	0.20	$	26,141	
	G	Multi Family	370	$	117.29	$	43,397	
	H	Comm/Office	69000	$	0.20	$	13,800	
			Total Gross Assessment	$	337,855	

Combined Capital Reserve Fund

	Adopted
Budget FY2026	Actual
thru 6/30/26	Projected Next
3 Months	Total
Projected 9/30/26	Proposed
Budget FY2027	

Revenues						
Transfer In	$	31,675	$	-	$	177,154	$	177,154	$	25,390	
Interest	$	12	$	2,150	$	806	$	2,956	$	1,478	
Carry Forward Surplus	$	225,520	$	244,992	$	-	$	244,992	$	347,860	
Total Revenues	$	257,207	$	247,142	$	177,961	$	425,102	$	374,728	

Expenditures						
Contingency	$	2,000	$	2,242	$	-	$	2,242	$	2,000	
Mirabella Sign Refurbishment	$	15,000	$	6,490	$	6,510	$	13,000	$	-	
Mirabella Wall Repairs	$	-	$	21,500	$	-	$	21,500	$	25,000	
Ziani Sign Refurbishment	$	15,000	$	4,841	$	5,159	$	10,000	$	-	
Ziani Wall Repairs	$	-	$	21,500	$	-	$	21,500	$	25,000	
Nona Preserve Sign Refurbishment	$	23,000	$	3,939	$	5,061	$	9,000	$	-	
Total Expenditures	$	55,000	$	60,512	$	16,730	$	77,242	$	52,000	
						
Excess Revenues/(Expenditures)	$	202,207	$	186,630	$	161,231	$	347,860	$	322,728	

Section B

RESOLUTION 2026-09

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NARCOOSSEE COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2027; 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 Narcoossee Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating, and maintaining infrastructure improvements, facilities, and services to the lands within the District; and

WHEREAS, the District is located in Orange 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, 2026, and ending September 30, 2027 (“Fiscal Year 2027”), attached hereto as Exhibit A and incorporated by reference herein; and

WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and

WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and

WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and
WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Adopted Budget; and

WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2027; and

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

special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and
WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the Narcoossee Community Development District (“Assessment Roll”) attached to this Resolution as Exhibit B and incorporated as a material part of this Resolution by this reference, and to certify the Assessment Roll to the County Tax Collector pursuant to the Uniform Method; and

WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE NARCOOSSEE COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BENEFIT & ALLOCATION FINDINGS. The Board hereby finds and determines that the provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands, as shown in Exhibits A and B, is hereby found to be fair and reasonable.

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District, and in accordance with Exhibits A and B. The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution.

SECTION 3. COLLECTION. The collection of the operation and maintenance special assessments and previously levied debt service assessments shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method, as indicated on Exhibits A and B. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit B, is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.
SECTION 5. ASSESSMENT ROLL AMENDMENT. The District Manager shall keep

apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.
SECTION 6. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.
PASSED AND ADOPTED THIS 28th DAY OF JULY, 2026.

ATTEST:	NARCOOSSEE COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By: 	

Its: 	

Exhibit A:	Adopted Budget for Fiscal Year 2027
Exhibit B:	Assessment Roll

Narcoossee CDD
FY 27 Assessment Roll			
			
Parcel ID	O&M	Debt	Total	
06-24-31-0000-00-001	$15,179.00	$13,800.00	$28,979.00	
06-24-31-4104-00-010	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-020	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-030	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-040	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-050	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-060	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-070	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-080	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-090	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-100	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-110	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-120	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-130	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-140	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-150	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-160	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-170	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-180	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-190	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-200	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-210	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-220	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-230	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-240	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-250	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-260	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-270	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-280	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-290	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-300	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-310	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-320	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-330	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-340	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-350	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-360	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-370	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-380	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-390	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-400	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-410	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-420	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-430	$556.05	$481.81	$1,037.86	

Parcel ID	O&M	Debt	Total	
06-24-31-4104-00-440	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-450	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-460	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-470	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-480	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-490	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-500	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-510	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-520	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-530	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-540	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-550	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-560	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-570	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-580	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-590	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-600	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-610	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-620	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-630	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-640	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-650	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-660	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-670	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-680	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-690	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-700	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-710	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-720	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-730	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-740	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-750	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-760	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-770	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-780	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-790	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-800	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-810	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-820	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-830	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-840	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-850	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-860	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-870	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-880	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-890	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-900	$556.05	$481.81	$1,037.86	

Parcel ID	O&M	Debt	Total	
06-24-31-4104-00-910	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-920	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-930	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-940	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-950	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-960	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-970	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-980	$556.05	$481.81	$1,037.86	
06-24-31-4104-00-990	$556.05	$481.81	$1,037.86	
06-24-31-4104-01-000	$556.05	$481.81	$1,037.86	
06-24-31-4104-01-010	$556.05	$481.81	$1,037.86	
06-24-31-4104-01-020	$556.05	$481.81	$1,037.86	
06-24-31-4104-01-030	$556.05	$481.81	$1,037.86	
06-24-31-4104-01-040	$556.05	$481.81	$1,037.86	
06-24-31-4104-01-050	$556.05	$481.81	$1,037.86	
06-24-31-4104-01-060	$556.05	$481.81	$1,037.86	
06-24-31-4104-01-070	$556.05	$481.81	$1,037.86	
06-24-31-4104-01-080	$556.05	$481.81	$1,037.86	
06-24-31-4104-01-090	$556.05	$481.81	$1,037.86	
06-24-31-4104-01-100	$556.05	$481.81	$1,037.86	
06-24-31-4104-01-110	$556.05	$481.81	$1,037.86	
06-24-31-4104-01-120	$556.05	$301.13	$857.18	
06-24-31-4104-01-130	$556.05	$301.13	$857.18	
06-24-31-4104-01-140	$556.05	$301.13	$857.18	
06-24-31-4104-01-150	$556.05	$301.13	$857.18	
06-24-31-4104-01-160	$556.05	$301.13	$857.18	
06-24-31-4104-01-170	$556.05	$301.13	$857.18	
06-24-31-4104-01-180	$556.05	$301.13	$857.18	
06-24-31-4104-01-190	$556.05	$301.13	$857.18	
06-24-31-4104-01-200	$556.05	$301.13	$857.18	
06-24-31-4104-01-210	$556.05	$301.13	$857.18	
06-24-31-4104-01-220	$556.05	$301.13	$857.18	
06-24-31-4104-01-230	$556.05	$301.13	$857.18	
06-24-31-4104-01-240	$556.05	$301.13	$857.18	
06-24-31-4104-01-250	$556.05	$301.13	$857.18	
06-24-31-4104-01-260	$556.05	$301.13	$857.18	
06-24-31-4104-01-270	$556.05	$301.13	$857.18	
06-24-31-4104-01-280	$556.05	$301.13	$857.18	
06-24-31-4104-01-290	$556.05	$301.13	$857.18	
06-24-31-4104-01-300	$556.05	$301.13	$857.18	
06-24-31-4104-01-310	$556.05	$301.13	$857.18	
06-24-31-4104-01-320	$556.05	$301.13	$857.18	
06-24-31-4104-01-330	$556.05	$301.13	$857.18	
06-24-31-4104-01-340	$556.05	$301.13	$857.18	
06-24-31-4104-01-350	$556.05	$301.13	$857.18	
06-24-31-4104-01-360	$556.05	$301.13	$857.18	
06-24-31-4104-01-370	$556.05	$301.13	$857.18	

Parcel ID	O&M	Debt	Total	
06-24-31-4104-01-380	$556.05	$301.13	$857.18	
06-24-31-4104-01-390	$556.05	$301.13	$857.18	
06-24-31-4104-01-400	$556.05	$301.13	$857.18	
06-24-31-4104-01-410	$556.05	$301.13	$857.18	
06-24-31-4104-01-420	$556.05	$301.13	$857.18	
06-24-31-4104-01-430	$556.05	$301.13	$857.18	
06-24-31-4104-01-440	$556.05	$301.13	$857.18	
06-24-31-4104-01-450	$556.05	$301.13	$857.18	
06-24-31-4104-01-460	$556.05	$301.13	$857.18	
06-24-31-4104-01-470	$556.05	$301.13	$857.18	
06-24-31-4104-01-480	$556.05	$301.13	$857.18	
06-24-31-4104-01-490	$556.05	$301.13	$857.18	
06-24-31-4104-01-500	$556.05	$301.13	$857.18	
06-24-31-4104-01-510	$556.05	$301.13	$857.18	
06-24-31-4104-01-520	$556.05	$301.13	$857.18	
06-24-31-4104-01-530	$556.05	$301.13	$857.18	
06-24-31-4104-01-540	$556.05	$301.13	$857.18	
06-24-31-4104-01-550	$556.05	$301.13	$857.18	
06-24-31-4104-01-560	$556.05	$301.13	$857.18	
06-24-31-4104-01-570	$556.05	$301.13	$857.18	
06-24-31-4104-01-580	$556.05	$301.13	$857.18	
06-24-31-4104-01-590	$556.05	$301.13	$857.18	
06-24-31-4104-01-600	$556.05	$301.13	$857.18	
06-24-31-4104-01-610	$556.05	$301.13	$857.18	
06-24-31-4104-01-620	$556.05	$301.13	$857.18	
06-24-31-4104-01-630	$556.05	$301.13	$857.18	
06-24-31-4104-01-640	$556.05	$301.13	$857.18	
06-24-31-4104-01-650	$556.05	$301.13	$857.18	
06-24-31-4104-01-660	$556.05	$301.13	$857.18	
06-24-31-4104-01-670	$556.05	$301.13	$857.18	
06-24-31-4104-01-680	$556.05	$301.13	$857.18	
06-24-31-4104-01-690	$556.05	$301.13	$857.18	
06-24-31-4104-01-700	$556.05	$301.13	$857.18	
06-24-31-4104-01-710	$556.05	$301.13	$857.18	
06-24-31-4104-01-720	$556.05	$301.13	$857.18	
06-24-31-4104-01-730	$556.05	$301.13	$857.18	
06-24-31-4104-01-740	$556.05	$301.13	$857.18	
06-24-31-4104-01-750	$556.05	$301.13	$857.18	
06-24-31-4104-01-760	$556.05	$301.13	$857.18	
06-24-31-4104-01-770	$556.05	$301.13	$857.18	
06-24-31-4104-01-780	$556.05	$301.13	$857.18	
06-24-31-4104-01-790	$556.05	$301.13	$857.18	
06-24-31-4104-01-800	$556.05	$301.13	$857.18	
06-24-31-4104-01-810	$556.05	$301.13	$857.18	
06-24-31-4104-01-820	$556.05	$301.13	$857.18	
06-24-31-4104-01-830	$556.05	$301.13	$857.18	
06-24-31-4104-01-840	$556.05	$301.13	$857.18	

Parcel ID	O&M	Debt	Total	
06-24-31-4104-01-850	$556.05	$301.13	$857.18	
06-24-31-4104-01-860	$556.05	$301.13	$857.18	
06-24-31-4104-01-870	$556.05	$301.13	$857.18	
06-24-31-4104-01-880	$556.05	$301.13	$857.18	
06-24-31-4104-01-890	$556.05	$301.13	$857.18	
06-24-31-4104-01-900	$556.05	$301.13	$857.18	
06-24-31-4104-01-910	$556.05	$301.13	$857.18	
06-24-31-4104-01-920	$556.05	$301.13	$857.18	
06-24-31-4104-01-930	$556.05	$301.13	$857.18	
06-24-31-4104-01-940	$556.05	$301.13	$857.18	
06-24-31-4104-01-950	$556.05	$301.13	$857.18	
06-24-31-4104-01-960	$556.05	$301.13	$857.18	
06-24-31-4104-01-970	$556.05	$301.13	$857.18	
06-24-31-4104-01-980	$556.05	$301.13	$857.18	
06-24-31-4104-01-990	$556.05	$301.13	$857.18	
06-24-31-4104-02-000	$556.05	$301.13	$857.18	
06-24-31-4104-02-010	$556.05	$301.13	$857.18	
06-24-31-4104-02-020	$556.05	$301.13	$857.18	
06-24-31-4104-02-030	$556.05	$301.13	$857.18	
06-24-31-4104-02-040	$556.05	$301.13	$857.18	
06-24-31-4104-02-050	$556.05	$301.13	$857.18	
06-24-31-4104-02-060	$556.05	$301.13	$857.18	
06-24-31-4104-02-070	$556.05	$301.13	$857.18	
06-24-31-4104-02-080	$556.05	$301.13	$857.18	
06-24-31-4104-02-090	$556.05	$301.13	$857.18	
06-24-31-4104-02-100	$556.05	$301.13	$857.18	
06-24-31-4104-02-110	$556.05	$301.13	$857.18	
06-24-31-4104-02-120	$556.05	$301.13	$857.18	
06-24-31-4104-02-130	$556.05	$301.13	$857.18	
06-24-31-4104-02-140	$556.05	$301.13	$857.18	
06-24-31-4104-02-150	$556.05	$301.13	$857.18	
06-24-31-4104-02-160	$556.05	$301.13	$857.18	
06-24-31-4104-02-170	$556.05	$301.13	$857.18	
06-24-31-4104-02-180	$556.05	$301.13	$857.18	
06-24-31-4104-02-190	$556.05	$301.13	$857.18	
06-24-31-4104-02-200	$556.05	$301.13	$857.18	
06-24-31-4104-02-210	$556.05	$301.13	$857.18	
06-24-31-4104-02-220	$556.05	$301.13	$857.18	
06-24-31-4104-02-230	$556.05	$301.13	$857.18	
06-24-31-4104-02-240	$556.05	$301.13	$857.18	
06-24-31-4104-02-250	$556.05	$301.13	$857.18	
06-24-31-4104-02-260	$556.05	$301.13	$857.18	
06-24-31-4104-02-270	$556.05	$301.13	$857.18	
06-24-31-4104-02-280	$556.05	$301.13	$857.18	
06-24-31-4104-02-290	$556.05	$301.13	$857.18	
06-24-31-4104-02-300	$556.05	$301.13	$857.18	
06-24-31-4104-02-310	$556.05	$301.13	$857.18	

Parcel ID	O&M	Debt	Total	
06-24-31-4104-02-320	$556.05	$301.13	$857.18	
06-24-31-4104-02-330	$556.05	$301.13	$857.18	
06-24-31-4104-02-340	$556.05	$301.13	$857.18	
06-24-31-4104-02-350	$556.05	$301.13	$857.18	
06-24-31-4104-02-360	$556.05	$301.13	$857.18	
06-24-31-4104-02-370	$556.05	$301.13	$857.18	
06-24-31-4104-02-380	$556.05	$301.13	$857.18	
06-24-31-4104-02-390	$556.05	$301.13	$857.18	
06-24-31-4104-02-400	$556.05	$301.13	$857.18	
06-24-31-4104-02-410	$556.05	$301.13	$857.18	
06-24-31-4104-02-420	$556.05	$301.13	$857.18	
06-24-31-4104-02-430	$556.05	$301.13	$857.18	
06-24-31-4104-02-440	$556.05	$301.13	$857.18	
06-24-31-4104-02-450	$556.05	$301.13	$857.18	
06-24-31-4104-02-460	$556.05	$301.13	$857.18	
06-24-31-4104-02-470	$556.05	$301.13	$857.18	
06-24-31-4104-02-480	$556.05	$301.13	$857.18	
06-24-31-4104-02-490	$556.05	$301.13	$857.18	
06-24-31-4104-02-500	$556.05	$301.13	$857.18	
06-24-31-4104-02-510	$556.05	$301.13	$857.18	
06-24-31-4104-02-520	$556.05	$301.13	$857.18	
06-24-31-4104-02-530	$556.05	$301.13	$857.18	
06-24-31-4104-02-540	$556.05	$301.13	$857.18	
06-24-31-4104-02-550	$556.05	$301.13	$857.18	
06-24-31-4104-02-560	$556.05	$301.13	$857.18	
06-24-31-4104-02-570	$556.05	$301.13	$857.18	
06-24-31-4104-02-580	$556.05	$301.13	$857.18	
06-24-31-4104-02-590	$556.05	$301.13	$857.18	
06-24-31-4104-02-600	$556.05	$301.13	$857.18	
06-24-31-4104-02-610	$556.05	$301.13	$857.18	
06-24-31-4104-02-620	$556.05	$301.13	$857.18	
06-24-31-4104-02-630	$556.05	$301.13	$857.18	
06-24-31-4104-02-640	$556.05	$301.13	$857.18	
06-24-31-4104-02-650	$556.05	$301.13	$857.18	
06-24-31-4104-02-660	$556.05	$301.13	$857.18	
06-24-31-4104-02-670	$556.05	$301.13	$857.18	
06-24-31-4104-02-680	$556.05	$301.13	$857.18	
06-24-31-4104-02-690	$556.05	$301.13	$857.18	
06-24-31-4105-00-010	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-020	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-030	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-040	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-050	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-060	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-070	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-080	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-090	$755.66	$301.13	$1,056.79	

Parcel ID	O&M	Debt	Total	
06-24-31-4105-00-100	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-110	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-120	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-130	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-140	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-150	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-160	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-170	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-180	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-190	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-200	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-210	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-220	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-230	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-240	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-250	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-260	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-270	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-280	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-290	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-300	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-310	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-320	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-330	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-340	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-350	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-360	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-370	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-380	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-390	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-400	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-410	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-420	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-430	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-440	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-450	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-460	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-470	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-480	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-490	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-500	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-510	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-520	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-530	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-540	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-550	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-560	$755.66	$301.13	$1,056.79	

Parcel ID	O&M	Debt	Total	
06-24-31-4105-00-570	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-580	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-590	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-600	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-610	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-620	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-630	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-640	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-650	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-660	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-670	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-680	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-690	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-700	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-710	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-720	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-730	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-740	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-750	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-760	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-770	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-780	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-790	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-800	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-810	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-820	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-830	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-840	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-850	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-860	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-870	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-880	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-890	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-900	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-910	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-920	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-930	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-940	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-950	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-960	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-970	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-980	$755.66	$301.13	$1,056.79	
06-24-31-4105-00-990	$755.66	$301.13	$1,056.79	
06-24-31-4105-01-000	$755.66	$301.13	$1,056.79	
06-24-31-4105-01-010	$755.66	$301.13	$1,056.79	
06-24-31-4105-01-020	$755.66	$301.13	$1,056.79	
06-24-31-4105-01-030	$755.66	$301.13	$1,056.79	

Parcel ID	O&M	Debt	Total	
06-24-31-4105-01-040	$755.66	$301.13	$1,056.79	
06-24-31-4105-01-050	$755.66	$301.13	$1,056.79	
06-24-31-4105-01-060	$755.66	$301.13	$1,056.79	
06-24-31-4105-01-070	$755.66	$301.13	$1,056.79	
06-24-31-4105-01-080	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-090	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-100	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-110	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-120	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-130	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-140	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-150	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-160	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-170	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-180	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-190	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-200	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-210	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-220	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-230	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-240	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-250	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-260	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-270	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-280	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-290	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-300	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-310	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-320	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-330	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-340	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-350	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-360	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-370	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-380	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-390	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-400	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-410	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-420	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-430	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-440	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-450	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-460	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-470	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-480	$755.66	$0.00	$755.66	
06-24-31-4105-01-490	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-500	$755.66	$566.13	$1,321.79	

Parcel ID	O&M	Debt	Total	
06-24-31-4105-01-510	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-520	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-530	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-540	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-550	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-560	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-570	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-580	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-590	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-600	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-610	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-620	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-630	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-640	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-650	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-660	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-670	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-680	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-690	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-700	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-710	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-720	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-730	$755.66	$566.13	$1,321.79	
06-24-31-4105-01-740	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-750	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-760	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-770	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-780	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-790	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-800	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-810	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-820	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-830	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-840	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-850	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-860	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-870	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-880	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-890	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-900	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-910	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-920	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-930	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-940	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-950	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-960	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-970	$853.90	$301.13	$1,155.03	

Parcel ID	O&M	Debt	Total	
06-24-31-4105-01-980	$853.90	$301.13	$1,155.03	
06-24-31-4105-01-990	$853.90	$301.13	$1,155.03	
06-24-31-4105-02-000	$853.90	$301.13	$1,155.03	
06-24-31-4105-02-010	$853.90	$301.13	$1,155.03	
06-24-31-4105-02-020	$853.90	$301.13	$1,155.03	
06-24-31-4105-02-030	$853.90	$301.13	$1,155.03	
06-24-31-4105-02-040	$853.90	$301.13	$1,155.03	
06-24-31-4105-02-050	$853.90	$301.13	$1,155.03	
06-24-31-4105-02-060	$853.90	$301.13	$1,155.03	
06-24-31-4105-02-070	$853.90	$301.13	$1,155.03	
06-24-31-4105-02-080	$853.90	$301.13	$1,155.03	
06-24-31-4105-02-090	$853.90	$301.13	$1,155.03	
06-24-31-4105-02-100	$853.90	$301.13	$1,155.03	
06-24-31-4105-02-110	$853.90	$301.13	$1,155.03	
06-24-31-4105-02-120	$853.90	$301.13	$1,155.03	
06-24-31-4105-02-130	$853.90	$301.13	$1,155.03	
06-24-31-4105-02-140	$853.90	$301.13	$1,155.03	
06-24-31-4105-02-150	$853.90	$301.13	$1,155.03	
06-24-31-4105-02-160	$853.90	$301.13	$1,155.03	
06-24-31-4105-02-170	$853.90	$301.13	$1,155.03	
06-24-31-4105-02-180	$853.90	$301.13	$1,155.03	
06-24-31-4105-02-190	$853.90	$301.13	$1,155.03	
06-24-31-4105-02-200	$853.90	$301.13	$1,155.03	
06-24-31-4105-02-210	$853.90	$301.13	$1,155.03	
06-24-31-4105-02-220	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-230	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-240	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-250	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-260	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-270	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-280	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-290	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-300	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-310	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-320	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-330	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-340	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-350	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-360	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-370	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-380	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-390	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-400	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-410	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-420	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-430	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-440	$829.80	$301.13	$1,130.93	

Parcel ID	O&M	Debt	Total	
06-24-31-4105-02-450	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-460	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-470	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-480	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-490	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-500	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-510	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-520	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-530	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-540	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-550	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-560	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-570	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-580	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-590	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-600	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-610	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-620	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-630	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-640	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-650	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-660	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-670	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-680	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-690	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-700	$829.80	$301.13	$1,130.93	
06-24-31-4105-02-710	$829.80	$301.13	$1,130.93	
06-24-31-4110-01-000	$92,394.00	$43,397.30	$135,791.30	
06-24-31-4752-00-070	$579.97	$240.91	$820.88	
06-24-31-4752-00-080	$579.97	$240.91	$820.88	
06-24-31-4752-00-090	$579.97	$240.91	$820.88	
06-24-31-4752-00-100	$579.97	$240.91	$820.88	
06-24-31-4752-00-110	$579.97	$240.91	$820.88	
06-24-31-4752-00-120	$579.97	$240.91	$820.88	
06-24-31-4752-00-130	$579.97	$240.91	$820.88	
06-24-31-4752-00-140	$579.97	$240.91	$820.88	
06-24-31-4752-00-150	$579.97	$240.91	$820.88	
06-24-31-4752-00-160	$579.97	$240.91	$820.88	
06-24-31-4752-00-170	$579.97	$240.91	$820.88	
06-24-31-4752-00-180	$579.97	$240.91	$820.88	
06-24-31-4752-00-310	$579.97	$240.91	$820.88	
06-24-31-4752-00-320	$579.97	$240.91	$820.88	
06-24-31-4752-00-330	$579.97	$240.91	$820.88	
06-24-31-4752-00-340	$579.97	$240.91	$820.88	
06-24-31-4752-00-350	$579.97	$240.91	$820.88	
06-24-31-4752-00-360	$579.97	$240.91	$820.88	
06-24-31-4752-00-370	$579.97	$240.91	$820.88	

Parcel ID	O&M	Debt	Total	
06-24-31-4752-00-380	$579.97	$240.91	$820.88	
06-24-31-4752-00-390	$579.97	$240.91	$820.88	
06-24-31-4752-00-400	$579.97	$240.91	$820.88	
06-24-31-4752-00-410	$579.97	$240.91	$820.88	
06-24-31-4752-00-420	$579.97	$240.91	$820.88	
06-24-31-4752-00-430	$579.97	$240.91	$820.88	
06-24-31-4752-00-440	$579.97	$240.91	$820.88	
06-24-31-4752-00-450	$579.97	$240.91	$820.88	
06-24-31-4752-00-460	$579.97	$240.91	$820.88	
06-24-31-4752-00-470	$579.97	$240.91	$820.88	
06-24-31-4752-00-480	$579.97	$240.91	$820.88	
06-24-31-4752-00-490	$579.97	$240.91	$820.88	
06-24-31-4752-00-500	$579.97	$240.91	$820.88	
06-24-31-4752-00-510	$579.97	$240.91	$820.88	
06-24-31-4752-00-520	$579.97	$240.91	$820.88	
06-24-31-4752-00-530	$579.97	$240.91	$820.88	
06-24-31-4752-00-540	$579.97	$240.91	$820.88	
06-24-31-4752-00-550	$579.97	$240.91	$820.88	
06-24-31-4752-00-560	$579.97	$240.91	$820.88	
06-24-31-4752-00-570	$579.97	$240.91	$820.88	
06-24-31-4752-00-580	$579.97	$240.91	$820.88	
06-24-31-4752-00-590	$579.97	$240.91	$820.88	
06-24-31-4752-00-600	$579.97	$240.91	$820.88	
06-24-31-4752-00-610	$579.97	$240.91	$820.88	
06-24-31-4752-00-620	$579.97	$240.91	$820.88	
06-24-31-4752-00-630	$579.97	$240.91	$820.88	
06-24-31-4752-00-640	$579.97	$240.91	$820.88	
06-24-31-4752-00-650	$579.97	$240.91	$820.88	
06-24-31-4752-00-660	$579.97	$240.91	$820.88	
06-24-31-4752-00-670	$579.97	$240.91	$820.88	
06-24-31-4752-00-680	$579.97	$240.91	$820.88	
06-24-31-4752-00-690	$579.97	$240.91	$820.88	
06-24-31-4752-00-700	$579.97	$240.91	$820.88	
06-24-31-4752-00-710	$579.97	$240.91	$820.88	
06-24-31-4752-00-720	$579.97	$240.91	$820.88	
06-24-31-4752-00-730	$579.97	$240.91	$820.88	
06-24-31-4752-00-740	$579.97	$240.91	$820.88	
06-24-31-4752-00-750	$579.97	$240.91	$820.88	
06-24-31-4752-00-760	$579.97	$240.91	$820.88	
06-24-31-4752-00-770	$579.97	$240.91	$820.88	
06-24-31-4752-00-780	$579.97	$240.91	$820.88	
06-24-31-4752-00-790	$579.97	$240.91	$820.88	
06-24-31-4752-00-800	$579.97	$240.91	$820.88	
06-24-31-4752-00-870	$579.97	$240.91	$820.88	
06-24-31-4752-00-880	$579.97	$240.91	$820.88	
06-24-31-4752-00-890	$579.97	$240.91	$820.88	
06-24-31-4752-00-900	$579.97	$240.91	$820.88	

Parcel ID	O&M	Debt	Total	
06-24-31-4752-00-910	$579.97	$240.91	$820.88	
06-24-31-4752-00-920	$579.97	$240.91	$820.88	
06-24-31-4752-00-930	$579.97	$240.91	$820.88	
06-24-31-4752-00-940	$579.97	$240.91	$820.88	
06-24-31-4752-00-950	$579.97	$240.91	$820.88	
06-24-31-4752-00-960	$579.97	$240.91	$820.88	
06-24-31-4752-00-970	$579.97	$240.91	$820.88	
06-24-31-4752-00-980	$579.97	$240.91	$820.88	
06-24-31-4752-01-110	$579.97	$240.91	$820.88	
06-24-31-4752-01-120	$579.97	$240.91	$820.88	
06-24-31-4752-01-130	$579.97	$240.91	$820.88	
06-24-31-4752-01-140	$579.97	$240.91	$820.88	
06-24-31-4752-01-150	$579.97	$240.91	$820.88	
06-24-31-4752-01-160	$579.97	$240.91	$820.88	
06-24-31-4752-01-170	$579.97	$240.91	$820.88	
06-24-31-4752-01-180	$579.97	$240.91	$820.88	
06-24-31-4752-01-190	$579.97	$240.91	$820.88	
06-24-31-4752-01-200	$579.97	$240.91	$820.88	
06-24-31-4752-01-210	$579.97	$240.91	$820.88	
06-24-31-4752-01-220	$579.97	$240.91	$820.88	
06-24-31-4752-01-230	$579.97	$240.91	$820.88	
06-24-31-4752-01-240	$579.97	$240.91	$820.88	
06-24-31-4752-01-250	$579.97	$240.91	$820.88	
06-24-31-4752-01-260	$579.97	$240.91	$820.88	
06-24-31-4752-01-270	$579.97	$240.91	$820.88	
06-24-31-4752-01-280	$579.97	$240.91	$820.88	
06-24-31-4752-01-290	$579.97	$240.91	$820.88	
06-24-31-4752-01-300	$579.97	$240.91	$820.88	
06-24-31-4752-01-310	$579.97	$240.91	$820.88	
06-24-31-4752-01-320	$579.97	$240.91	$820.88	
06-24-31-4752-01-330	$579.97	$240.91	$820.88	
06-24-31-4752-01-340	$579.97	$240.91	$820.88	
06-24-31-4752-01-350	$579.97	$240.91	$820.88	
06-24-31-4752-01-360	$579.97	$240.91	$820.88	
06-24-31-4752-01-370	$579.97	$240.91	$820.88	
06-24-31-4752-01-380	$579.97	$240.91	$820.88	
06-24-31-4752-01-390	$579.97	$240.91	$820.88	
06-24-31-4752-01-400	$579.97	$240.91	$820.88	
06-24-31-4752-01-410	$579.97	$240.91	$820.88	
06-24-31-4752-01-420	$579.97	$240.91	$820.88	
06-24-31-4752-01-430	$579.97	$240.91	$820.88	
06-24-31-4752-01-440	$579.97	$240.91	$820.88	
06-24-31-4752-01-450	$579.97	$240.91	$820.88	
06-24-31-4752-01-460	$579.97	$240.91	$820.88	
06-24-31-4752-01-470	$579.97	$240.91	$820.88	
06-24-31-4752-01-480	$579.97	$240.91	$820.88	
06-24-31-4752-01-550	$579.97	$240.91	$820.88	

Parcel ID	O&M	Debt	Total	
06-24-31-4752-01-560	$579.97	$240.91	$820.88	
06-24-31-4752-01-570	$579.97	$240.91	$820.88	
06-24-31-4752-01-580	$579.97	$240.91	$820.88	
06-24-31-4752-01-590	$579.97	$240.91	$820.88	
06-24-31-4752-01-600	$579.97	$240.91	$820.88	
06-24-31-4752-01-610	$579.97	$240.91	$820.88	
06-24-31-4752-01-620	$579.97	$240.91	$820.88	
06-24-31-4752-01-630	$579.97	$240.91	$820.88	
06-24-31-4752-01-640	$579.97	$240.91	$820.88	
06-24-31-4752-01-650	$579.97	$240.91	$820.88	
06-24-31-4752-01-660	$579.97	$240.91	$820.88	
06-24-31-4752-01-730	$579.97	$240.91	$820.88	
06-24-31-4752-01-740	$579.97	$240.91	$820.88	
06-24-31-4752-01-750	$579.97	$240.91	$820.88	
06-24-31-4752-01-760	$579.97	$240.91	$820.88	
06-24-31-4752-01-770	$579.97	$240.91	$820.88	
06-24-31-4752-01-780	$579.97	$240.91	$820.88	
06-24-31-4752-01-790	$579.97	$240.91	$820.88	
06-24-31-4752-01-800	$579.97	$240.91	$820.88	
06-24-31-4752-01-810	$579.97	$240.91	$820.88	
06-24-31-4752-01-820	$579.97	$240.91	$820.88	
06-24-31-4752-01-830	$579.97	$240.91	$820.88	
06-24-31-4752-01-840	$579.97	$240.91	$820.88	
06-24-31-4752-01-850	$579.97	$240.91	$820.88	
06-24-31-4752-01-860	$579.97	$240.91	$820.88	
06-24-31-4752-01-870	$579.97	$240.91	$820.88	
06-24-31-4752-01-880	$579.97	$240.91	$820.88	
06-24-31-4752-01-890	$579.97	$240.91	$820.88	
06-24-31-4752-01-900	$579.97	$240.91	$820.88	
06-24-31-4752-01-910	$579.97	$240.91	$820.88	
06-24-31-4752-01-920	$579.97	$240.91	$820.88	
06-24-31-4752-01-930	$579.97	$240.91	$820.88	
06-24-31-4752-01-940	$579.97	$240.91	$820.88	
06-24-31-4752-01-950	$579.97	$240.91	$820.88	
06-24-31-4752-01-960	$579.97	$240.91	$820.88	
06-24-31-4752-01-970	$579.97	$240.91	$820.88	
06-24-31-4752-01-980	$579.97	$240.91	$820.88	
06-24-31-4752-01-990	$579.97	$240.91	$820.88	
06-24-31-4752-02-000	$579.97	$240.91	$820.88	
06-24-31-4752-02-010	$579.97	$240.91	$820.88	
06-24-31-4752-02-020	$579.97	$240.91	$820.88	
06-24-31-4752-02-030	$579.97	$240.91	$820.88	
06-24-31-4752-02-040	$579.97	$240.91	$820.88	
06-24-31-4752-02-050	$579.97	$240.91	$820.88	
06-24-31-4752-02-060	$579.97	$240.91	$820.88	
06-24-31-4752-02-070	$579.97	$240.91	$820.88	
06-24-31-4752-02-080	$579.97	$240.91	$820.88	

Parcel ID	O&M	Debt	Total	
06-24-31-4752-02-090	$579.97	$240.91	$820.88	
06-24-31-4752-02-100	$579.97	$240.91	$820.88	
06-24-31-4752-02-110	$579.97	$240.91	$820.88	
06-24-31-4752-02-120	$579.97	$240.91	$820.88	
06-24-31-4752-02-130	$579.97	$240.91	$820.88	
06-24-31-4752-02-140	$579.97	$240.91	$820.88	
06-24-31-4752-02-150	$579.97	$240.91	$820.88	
06-24-31-4752-02-160	$579.97	$240.91	$820.88	
06-24-31-4752-02-170	$579.97	$240.91	$820.88	
06-24-31-4752-02-180	$579.97	$240.91	$820.88	
06-24-31-4752-02-190	$579.97	$240.91	$820.88	
06-24-31-4752-02-200	$579.97	$240.91	$820.88	
06-24-31-4752-02-210	$579.97	$240.91	$820.88	
06-24-31-4752-02-220	$579.97	$240.91	$820.88	
06-24-31-4752-02-230	$579.97	$240.91	$820.88	
06-24-31-4752-02-240	$579.97	$240.91	$820.88	
06-24-31-4752-02-250	$579.97	$240.91	$820.88	
06-24-31-4752-02-260	$579.97	$240.91	$820.88	
06-24-31-4752-02-270	$579.97	$240.91	$820.88	
06-24-31-4752-02-280	$579.97	$240.91	$820.88	
06-24-31-4755-00-010	$579.97	$240.91	$820.88	
06-24-31-4755-00-020	$579.97	$240.91	$820.88	
06-24-31-4755-00-030	$579.97	$240.91	$820.88	
06-24-31-4755-00-040	$579.97	$240.91	$820.88	
06-24-31-4755-00-050	$579.97	$240.91	$820.88	
06-24-31-4755-00-060	$579.97	$240.91	$820.88	
06-24-31-4755-00-190	$579.97	$240.91	$820.88	
06-24-31-4755-00-200	$579.97	$240.91	$820.88	
06-24-31-4755-00-210	$579.97	$240.91	$820.88	
06-24-31-4755-00-220	$579.97	$240.91	$820.88	
06-24-31-4755-00-230	$579.97	$240.91	$820.88	
06-24-31-4755-00-240	$579.97	$240.91	$820.88	
06-24-31-4755-00-250	$579.97	$240.91	$820.88	
06-24-31-4755-00-260	$579.97	$240.91	$820.88	
06-24-31-4755-00-270	$579.97	$240.91	$820.88	
06-24-31-4755-00-280	$579.97	$240.91	$820.88	
06-24-31-4755-00-290	$579.97	$240.91	$820.88	
06-24-31-4755-00-300	$579.97	$240.91	$820.88	
06-24-31-4755-00-810	$579.97	$240.91	$820.88	
06-24-31-4755-00-820	$579.97	$240.91	$820.88	
06-24-31-4755-00-830	$579.97	$240.91	$820.88	
06-24-31-4755-00-840	$579.97	$240.91	$820.88	
06-24-31-4755-00-850	$579.97	$240.91	$820.88	
06-24-31-4755-00-860	$579.97	$240.91	$820.88	
06-24-31-4755-00-990	$579.97	$240.91	$820.88	
06-24-31-4755-01-000	$579.97	$240.91	$820.88	
06-24-31-4755-01-010	$579.97	$240.91	$820.88	

Parcel ID	O&M	Debt	Total	
06-24-31-4755-01-020	$579.97	$240.91	$820.88	
06-24-31-4755-01-030	$579.97	$240.91	$820.88	
06-24-31-4755-01-040	$579.97	$240.91	$820.88	
06-24-31-4755-01-050	$579.97	$240.91	$820.88	
06-24-31-4755-01-060	$579.97	$240.91	$820.88	
06-24-31-4755-01-070	$579.97	$240.91	$820.88	
06-24-31-4755-01-080	$579.97	$240.91	$820.88	
06-24-31-4755-01-090	$579.97	$240.91	$820.88	
06-24-31-4755-01-100	$579.97	$240.91	$820.88	
06-24-31-4755-01-490	$579.97	$240.91	$820.88	
06-24-31-4755-01-500	$579.97	$240.91	$820.88	
06-24-31-4755-01-510	$579.97	$240.91	$820.88	
06-24-31-4755-01-520	$579.97	$240.91	$820.88	
06-24-31-4755-01-530	$579.97	$240.91	$820.88	
06-24-31-4755-01-540	$579.97	$240.91	$820.88	
06-24-31-4755-01-670	$579.97	$240.91	$820.88	
06-24-31-4755-01-680	$579.97	$240.91	$820.88	
06-24-31-4755-01-690	$579.97	$240.91	$820.88	
06-24-31-4755-01-700	$579.97	$240.91	$820.88	
06-24-31-4755-01-710	$579.97	$240.91	$820.88	
06-24-31-4755-01-720	$579.97	$240.91	$820.88	
06-24-31-4900-01-000	$3,626.12	$3,296.69	$6,922.81	
06-24-31-4900-02-000	$23,568.28	$21,427.11	$44,995.38	
06-24-31-4900-03-000	$1,558.60	$1,417.00	$2,975.60	
Total Gross Assessments	$631,342.99	$337,855.13	$969,198.12	
				
Total Net Assessments	$593,462.41	$317,583.82	$911,046.23	

Section VII

NARCOOSSEE COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS

September 30, 2025

NARCOOSSEE COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS
September 30, 2025
CONTENTS
PAGE
Independent Auditors’ Report	1-3
Management’s Discussion and Analysis	4-8
Government-wide Financial Statements:
Statement of Net Position	9
Statement of Activities	10
Fund Financial Statements:
Balance Sheet – Governmental Funds	11
Reconciliation of Total Governmental Fund Balances
to Net Position of Governmental Activities	12
Statement of Revenues, Expenditures and Changes in
Fund Balances – Governmental Funds	13
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities	14
Notes to the Financial Statements	15-26
Required Supplementary Information
Statement of Revenues and Expenditures – Budget and Actual – General Fund	27
Notes to Required Supplementary Information	28
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	29-30
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	31
Auditor’s Management Letter Required by Chapter 10.550, Florida Statutes	32-34

DMHB

DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS

INDEPENDENT AUDITORS’ REPORT
To the Board of Supervisors
Narcoossee Community Development District Orlando, Florida

Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Narcoossee Community Development District, Orlando, Florida (“District”) as of and for the year ended September 30, 2025, 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, 2025, and the respective changes in financial position for the year 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 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
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.

2222 Colonial Road, Suite 201 • Fort Pierce, Florida 34950 • 772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., • Port St. Lucie, Florida 34984 • 772-878-1952 • Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member FICPA Private Company Practice Section
WWW.DMHBCPA.NET

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 generally accepted auditing standards 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 generally accepted auditing standards, 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 Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated May 22, 2026, on our consideration of the Narcoossee Community Development District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, rules, regulations, contracts, and 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 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.
Report on Other Legal and Regulatory Requirements
We have also issued our report dated May 22, 2026 on our consideration of the District’s compliance with requirements of Section 218.415, Florida Statutes, as required by Rule 10.556(10) of the Auditor General of the State of Florida. The purpose of that report is to provide an opinion based on our examination conducted in accordance with attestation Standards established by the American Institute of Certified Public Accountants.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
May 22, 2026

Our discussion and analysis of Narcoossee Community Development District, Orlando, Florida (“District”) financial performance provides an overview of the District's financial activities for the fiscal year ended September 30, 2025. 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 $2,457,110.
The change in the District's total net position in comparison with the prior fiscal year was
$153,552, 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, 2025, the District’s governmental funds reported combined ending fund balances of $1,008,616. A portion of fund balance is for non-spendable prepaid items, debt service and future capital repairs and replacement, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.

OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis is 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 and liabilities, with the difference between the two 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 developer contributions. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance and operations.
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.
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 individual governmental funds for external reporting. Information is presented 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 funds are 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. A portion of the District's net position reflects its investment in capital assets (e.g. land, land improvements and infrastructure). These assets are used to provide services to residents; consequently, these assets are not available for future spending. The balance of unrestricted net position may be used to meet the District's obligations.
Key components of net position were as follows:
Statement of Net Position

	2025		2024	
Current assets	$	1,012,047		$	916,602	
Capital assets	3,519,768		3,645,053	
Total assets	4,531,815		4,561,655	
Deferred outflows of resources	15,524		17,617	
Current liabilities	257,564		252,115	
Long-term liabilities	1,832,665		2,023,599	
Total liabilities	2,090,229		2,275,714	
Net position	
Net invested in capital assets	1,487,627		1,589,680	
Restricted for debt service	468,345		267,899	
Restricted for capital projects	244,992		-	
Unrestricted	256,146		445,979	
Total net position	$	2,457,110		$	2,303,558	
The District's net position increased during the most recent fiscal year. The majority of the change represents the degree to which program revenues exceeded ongoing cost of operations.
Key elements of the District's change in net position are reflected in the following table:
Change in Net Position

	2025		2024	
Program revenues	$	964,195		$	802,310	
General revenues		1,338 			22,602 	
Total revenues		965,533 			824,912 	
Expenses	
General government	138,535		142,191	
Maintenance and operations	547,981		458,401	
Interest on long-term debt	125,465		113,413	
Total expenses		811,981 			714,005 	
Change in net position	153,552		110,907	
Net position - beginning of year		2,303,558 			2,192,651 	
Net position - end of year	$ 2,457,110		$	2,303,558	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2025 was $811,981, which consisted of interest on long-term debt and costs associated with constructed and maintaining certain capital improvements. The costs of the District’s activities were funded by assessments.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2025.

The variance between budgeted and actual general fund revenues is not significant. The actual general fund expenditures for the current fiscal year were lower than budgeted amounts due primarily to anticipated costs which were not incurred in the current fiscal year.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

At September 30, 2025, the District had $3,519,768 invested in capital assets.	More detailed information about the District’s capital assets is presented in the notes of the financial statements.
Capital Debt

At September 30, 2025, the District had $2,047,665 in Bonds outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the accompanying notes to the financial statements.

ECONOMIC FACTORS, NEXT YEAR'S BUDGET AND OTHER INFORMATION

For the fiscal year 2026, the District anticipates that the cost of general operations will remain fairly constant. In connection with the District's future infrastructure maintenance and replacement plan, the District Board has included in the budget, an estimate of those anticipated future costs and has assigned a portion of current available resources for that purpose.

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 Narcoossee Community Development District's Accounting Department at 219 E. Livingston Street, Orlando, FL 32801.

STATEMENT OF NET POSITION
September 30, 2025

	GOVERNMENTAL
	ACTIVITIES		
ASSETS		
Cash and cash equivalents	$	435,762	
Assessments receivable	2,099	
Prepaid items	36,095	
Restricted assets:
Investments	
538,091	
Capital assets:
Non-depreciable	
3,245,141	
Depreciable	274,627	
TOTAL ASSETS	4,531,815	
DEFERRED OUTFLOWS OF RESOURCES
Deferred amount on refunding, net	15,524

TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES	$
LIABILITIES

4,547,339

Accounts payable	$	3,431	
Accrued interest payable	39,133	
Bonds payable, due within one year	215,000	
Bonds payable, due in more than one year	1,832,665	
TOTAL LIABILITIES	2,090,229	
NET POSITION	
Net investment in capital assets	1,487,627	
Restricted for:
Debt service	
468,345	
Capital projects	244,992	
Unrestricted	256,146	
TOTAL NET POSITION	$	2,457,110	

STATEMENT OF ACTIVITIES
Year Ended September 30, 2025

Functions/Programs	Expenses

Charges for Services

Program Revenues Operating Grants and Contributions

Capital Grants and Contributions

Net (Expense) Revenues and Changes in Net Position

Governmental Activities

Governmental activities		
General government		$	138,535		$	138,535		$	-		$	-			$	-	
Maintenance and operations		547,981		476,495		-			24		(71,462)	
Interest on long-term debt	125,465		329,126		20,015		-			223,676	
Total governmental activities	$	811,981		$	944,156		$	20,015		$	24		152,214	
General revenues:
Unrestricted investment earnings		1,338	
Total general revenues		1,338	
Change in net position		153,552	
Net position - October 1, 2024		2,303,558	
Net position - September 30, 2025	$	2,457,110	

BALANCE SHEET – GOVERNMENTAL FUNDS
September 30, 2025

	MAJOR FUNDS	

TOTAL

ASSETS

GENERAL

DEBT SERVICE

CAPITAL PROJECTS

GOVERNMENTAL FUNDS

Cash and cash equivalents	$	190,770		$	-		$	244,992		$	435,762	
Investments	31,345		506,746		-		538,091	
Assessments receivable	1,367		732		-		2,099	
Prepaid items	36,095		-		-		36,095	
TOTAL ASSETS	$	259,577		$	507,478		$	244,992		$	1,012,047	
LIABILITIES AND FUND BALANCES

LIABILITIES
Accounts payable	$	3,431		$	-	$	-	$	3,431	
TOTAL LIABILITIES	3,431		  
-	-	3,431	

FUND BALANCES
Nonspendable:
Prepaid items		36,095			-			-			36,095	
Restricted for:												
Debt service		-			507,478			-			507,478	
Capital projects		-			-			244,992			244,992	
Unassigned		220,051			-			-			220,051	
TOTAL FUND BALANCES		256,146			507,478			244,992			1,008,616	
TOTAL LIABILITIES AND												
FUND BALANCES	$	259,577		$	507,478		$	244,992		$	1,012,047	

RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES
September 30, 2025

Total Governmental Fund Balances in the Balance Sheet	$	1,008,616

Amount reported for governmental activities in the Statement of Net Assets are different because:
Capital asset used in governmental activities are not financial resources and therefore are not reported in the governmental funds:
Governmental capital assets	6,110,658
Less accumulated depreciation	(2,590,890)
Deferred charges on refunding of long-term debt are shown as deferred outflows/inflows of resources in the government-wide financial statements; however, this amount is expensed in the
governmental fund financial statements.	15,524
Certain liabilities are not due and payable in the current period and therefore are not reported in the funds:
Accrued interest payable	(39,133)
Original issue discount	2,335
Governmental bonds payable	(2,050,000)

Net Position of Governmental Activities	$	2,457,110

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS
Year Ended September 30, 2025

		MAJOR FUNDS				TOTAL	
				DEBT	CAPITAL	GOVERNMENTAL	
		GENERAL	SERVICE	PROJECTS		FUNDS	
REVENUES												
Assessments	$	615,030	$	329,126	$	-	$	944,156	
Investment earnings		1,338		20,015		24		21,377	
TOTAL REVENUES		616,368		349,141		24		965,533	
EXPENDITURES									
General government		138,046		-		489		138,535	
Maintenance and operations		311,658		-		111,038		422,696	
Debt									
Principal		-		205,000		-		205,000	
Interest expense		-		103,154		-		103,154	
TOTAL EXPENDITURES		449,704		308,154		111,527		869,385	
EXCESS REVENUES OVER									
(UNDER) EXPENDITURES		166,664		40,987		(111,503)		96,148	
OTHER SOURCES (USES)									
Transfers in (out)		(58,204)		-		58,204		-	
TOTAL OTHER SOURCES (USES)		(58,204)			-			58,204			-	
EXCESS REVENUES OVER									
(UNDER) EXPENDITURES									
AND OTHER SOURCES (USES)		108,460		40,987		(53,299)		96,148	
FUND BALANCE									
Beginning of year		147,686		466,491		298,291		912,468	
End of year	$	256,146	$	507,478	$	244,992	$	1,008,616	

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
Year Ended September 30, 2025

Net Change in Fund Balances - Total Governmental Funds	$	96,148

Amount reported for governmental activities in the Statement of Activities are different because:
Repayment of long-term liabilities are reported as expenditures in the governmental fund financial statements, but such repayments reduce liabilities in the Statement of Net Position and are eliminated in the Statement of Activities:
Payments on long-term debt	205,000
Expenses reported in the statement of activities that do not require the use of current financial resources are not reported as expenditures in the funds. The detail of the differences are as follows:
Amortization of deferred amount on refunding	(2,093)
Certain items reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported expenditures in the governmental funds:
Current year provision for depreciation	(125,285) Change in accrued interest payable		3,848
Provision for amortization of bond discount	(24,066)

Change in Net Position of Governmental Activities	$	153,552

NOTE A- NATURE OF ORGANIZATION AND REPORTING ENTITY
Narcoossee Community Development District ("District”) was established on March 4, 2002 by an ordinance of the City Commissioners of Orlando, Florida 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 majority of the Board members are affiliated with the Developer. The Supervisors are elected on an at large basis by the owners of the property within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes.
The Board has the responsibility for:
Assessing 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 Board of Supervisors 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 B - 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.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Government-Wide and Fund Financial Statements (continued)

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 economic 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 lands within the District. Assessments are levied to pay for the operations and maintenance of the District. The fiscal year for which annual assessments are levied begins on October 1 with discounts available for payments through February 28 and become delinquent on April 1. The District's annual assessments for operations are billed and collected by the County Tax Collector. The amounts remitted to the District are net of applicable discounts or fees and include interest on monies held from the day of collection to the day of distribution.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Measurement Focus, Basis of Accounting and Financial Statement Presentation (continued)
Assessments (continued)
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. All other revenue items are considered to be measurable and available only when cash is received by the government.
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.
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.

Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest of long-term debt.
Capital Projects Fund
The capital projects fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure with the District.

Assets, Liabilities and Net Position or Equity
Restricted Assets

These assets represent cash and investments set aside pursuant to 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).

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Equity (continued)

Deposits and Investments (continued)

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. In addition, surplus funds may be deposited into certificates of deposit which are insured.

The District records all interest revenue related to investment activities in the respective funds and reports investments at fair value.

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 (amount not rounded) and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Equity (continued)

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

Assets	Years
Improvements	10-30
Infrastructure	10-30
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.
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 uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Assets, Liabilities and Net Position or Equity (continued)
Deferred Outflows/Inflows of Resources

The statement of net position reports, as applicable, a separate section for deferred outflows of resources. Deferred outflows of resources represent a consumption of net position that applies to future reporting period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until that time. For example, the District would record deferred outflows of resources related to debit amounts resulting from current and advance refundings resulting in the defeasance of debt (i.e. when there are differences between the reacquisition price and the net carrying amount of the old debt).
The statement of net position reports, as applicable, a separate section for deferred inflows of resources. Deferred inflows of resources represent an acquisition of net position that applies to future reporting period(s) and so will not be recognized as an inflow of resources (revenue) until that time. For example, when an asset is recorded in the governmental fund financial statements, but the revenue is not available, the District reports a deferred inflow of resources until such times as the revenue becomes available.
Fund Equity/Net Position
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.
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 that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board can 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.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Equity (continued)

Fund Equity/Net Position (continued)

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 C - 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 public 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 appropriation for annually budgeted funds lapse at the end of the year.

NOTE D – DEPOSITS AND INVESTMENTS

Deposits

The District's cash balances, including certificates of deposit, 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, 2025:

Investment	Fair Value	Credit Risk		Maturities Money Market Mutual Funds - First			Weighted average of the

American Government Obligation Fund	$ Total Investments	$

538,091
538,091

S&P AAAm	fund portfolio: 45 days

Custodial credit risk - For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the District will not be able to recover the value of the investments or collateral securities that are in the possession of an outside party. The District has no formal policy for custodial risk. The investments listed in the schedule above are not evidenced by securities that exist in physical or book entry form.

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.

NOTE D – DEPOSITS AND INVESTMENTS (CONTINUED)

Investments (continued)

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.

Fair Value Measurement - When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:

Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.

The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

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

Interfund transfers for the fiscal year ended September 30, 2025 were as follows:

Fund		Transfer In		Transfer Out	
General
Capital projects		$	-
58,204		$	58,204
-	
Total		$	58,204		$	58,204	
Transfers from the general fund to the capital projects fund are related to budgeted capital reserve funding for the fiscal year.

NOTE F - CAPITAL ASSETS
Capital asset activity for the fiscal year ended September 30, 2025 was as follows:
Balance
10/01/2024	Increases	Decreases

Balance 09/30/2025

Governmental activities:
Capital assets, not being depreciated: Land	$
Total capital assets, not being

3,245,141	$

-	$	-

$ 3,245,141

Improvements	720,278		-		-		720,278	
Infrastructure	2,145,239		-		-		2,145,239	
Total capital assets, being
depreciated	
2,865,517		
-		
-		
2,865,517	

depreciated	3,245,141	-	-	3,245,141 Capital assets, being depreciated

Less accumulated depreciation for:
Improvements		1,560,276			78,410			-			1,638,686	
Infrastructure		905,329			46,875			-			952,204	
Total accumulated depreciation		2,465,605			125,285			-			2,590,890	
Total capital assets, being depreciated - net		

399,912			

(125,285)			

-			

274,627	
Governmental activities capital assets - net	
$	
3,645,053		
$	
(125,285)		
$	
-		
$	
3,519,768	
Depreciation expense was charged to maintenance and operations.
NOTE G – LONG-TERM LIABILITIES

$2,885,000 Special Assessment Refunding Bonds, Series 2013A-1 – On March 15, 2013, the District issued $2,885,000 in Special Assessment Refunding Bonds, Series 2013A-1. The Bonds were issued to refund District’s outstanding Special Assessment Bonds, Series 2002A (the “Refunded Bonds”), pay certain costs associated with the issuance of the Bonds. The Bonds are payable through May 2033. The Bonds bear interest ranging from 4.0% to 4.15% payable semi-annually on the first day of each May and November. Principal is due serially each May 1, commencing May 2014.

NOTE G – LONG-TERM LIABILITIES (CONTINUED)

$1,295,000 Special Assessment Refunding Bonds, Series 2013A-2 – On March 15, 2013, the District issued $1,295,000 in Special Assessment Refunding Bonds, Series 2013A-2. The Bonds were issued to refund District’s outstanding Special Assessment Bonds, Series 2002A (the “Refunded Bonds”), pay certain costs associated with the issuance of the Bonds. The Bonds are payable through May 2033. The Bonds bear interest ranging from 5.125% to 5.625% payable semi-annually on the first day of each May and November. Principal is due serially each May 1, commencing May 2014.

The Series 2013A-1 and 2013A-2 Bonds are subject to redemption at the option of the District prior to maturity. The Series 2013A-1 and 2013A-2 Bonds are subject to extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.

The Bond Indenture has certain 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 agreed to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The requirements have been met for the fiscal year ended September 30, 2025.

The following is a summary of activity in the long-term debt of the District for the year ended September 30, 2025:

	Balance
10/01/2024	
Additions	
Deletions	Balance
09/30/2025	Due Within
One Year	
Special Assessment Refunding
Bonds, Series 2013A-1	
$	1,550,000	
$	-	$	
145,000	
$  1,405,000	
$	150,000	
Special Assessment Refunding
Bonds, Series 2013A-2	
705,000	
-	
60,000	
645,000	
65,000	
	2,255,000	-	205,000	2,050,000	215,000	
Unamortized bond discount	(26,401)	-	(24,066)	(2,335)	-	
	$	2,228,599	$	-	$	180,934	$  2,047,665	$	215,000	

NOTE G – LONG-TERM LIABILITIES (CONTINUED)

The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2025 are as follows:

  September 30, 		Principal			Interest			Total		
2026	$	215,000	$	94,124	$	309,124	
2027	230,000	84,468	314,468	
2028	240,000	74,130	314,130	
2029	250,000	63,063	313,063	
2030	265,000	51,508	316,508	
2031-2033		850,000 		79,700 		929,700 	
	 $ 2,050,000 	 $	446,993 	$	2,496,993	
NOTE H - 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 I - 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; natural disasters; and environmental remediation. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. The District has not filed any claims under this commercial coverage during the last three years.

STATEMENT OF REVENUES AND EXPENDITURES BUDGET AND ACTUAL – GENERAL FUND
Year Ended September 30, 2025

REVENUES

  * BUDGET  	ACTUAL	

VARIANCE WITH FINAL BUDGET POSITIVE
  (NEGATIVE)	

Assessments	$	592,710		$	615,030		$	22,320	
Investment earnings	753		1,338		585	
TOTAL REVENUES	593,463		616,368		22,905	

EXPENDITURES
Current
General government	141,193		138,046		3,147	
Maintenance and operations	401,270		311,658		89,612	
TOTAL EXPENDITURES	542,463		449,704		92,759	

EXCESS OF REVENUES OVER						
(UNDER) EXPENDITURES	51,000		166,664		115,664	

OTHER FINANCING SOURCES (USES)					
Fund balance carryforward	7,204		-		(7,204)	
Transfer in (out)	(58,204)		(58,204)		-	
TOTAL OTHER FINANCING						
SOURCES (USES)	(51,000)		(58,204)		(7,204)	
EXCESS OF REVENUES OVER						
(UNDER) EXPENDITURES
AND OTHER SOURCES (USES)	$	-		108,460		$	108,460	
FUND BALANCES						
Beginning of year			147,686			
End of year			$	256,146			

* Original and final budget.

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).

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors, Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2025.

The variance between budgeted and actual general fund revenues is not significant. The actual general fund expenditures for the current fiscal year were lower than budgeted amounts due primarily to anticipated costs which were not incurred in the current fiscal year.

DMHB

DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS

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 Directors
Narcoossee Community Development District Orlando, Florida
We have audited in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to the financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Narcoossee Community Development District, as of September 30, 2025 and for the year ended September 30, 2025, which collectively comprise the Narcoossee Community Development District’s basic financial statements and have issued our report thereon dated May 22, 2026.

Report on Internal Control Over Financial Reporting
In planning and performing our audit, 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 over financial reporting.

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 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 may exist that have not been identified.

2222 Colonial Road, Suite 201 • Fort Pierce, Florida 34950 • 772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., • Port St. Lucie, Florida 34984 • 772-878-1952 • Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member FICPA Private Company Practice Section
WWW.DMHBCPA.NET

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant 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
This report is intended 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.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
May 22, 2026

- 30 -

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 Directors
Narcoossee Community Development District Orlando, Florida

We have examined Narcoossee Community Development District, Orlando, 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, 2025. 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, 2025.
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 Narcoossee Community Development District, Orlando, Florida and is not intended to be and should not be used by anyone other than these specified parties.

DiBartolomeo, McBee Hartley & Barnes, P.A. Fort Pierce, Florida
May 22, 2026

Management Letter

To the Board of Supervisors
Narcoossee Community Development District Orlando, Florida

Report on the Financial Statements
We have audited the financial statements of the Narcoossee Community Development District (“District”) as of and for the fiscal year ended September 30, 2025, and have issued our report thereon dated May 22, 2026.
Auditors’ 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 Auditor General.
Other Reporting Requirements
We have issued our Independent Auditors' Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards and Independent Accountants' 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 22, 2026, should be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings or recommendations in the preceding financial audit report.
Official Title and Legal Authority
Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. The information required is disclosed in the notes to the financial statements.

Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific condition(s) met. In connection with our audit, we determined that the District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.
Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the District. It is management’s responsibility to monitor the District’s 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.
Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.
Property Assessed Clean Energy (PACE) Programs
As required by Section 10.554(1)(i)6.a., Rules of the Auditor General, the District did not authorize a PACE program pursuant to Section 163.081 or Section 163.082, Florida Statutes, did not operate with in the District’s geographical boundaries during the fiscal year under audit.
Specific Information
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, the Narcoossee Community Development District reported:
The total number of district employees compensated in the last pay period of the District’s fiscal year as $0.
The total number of independent contractors to whom nonemployee compensation was paid in the last month of the District’s fiscal year as 6.
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency as $3,000.
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency as $614,617.
Each construction project with a total cost of at least $65,000 approved by the District that is scheduled to begin on or after October 1 of the fiscal year being reported, together with the total expenditures for such project as $111,038.
The District did not amend its final adopted budget under Section 189.016(6), Florida Statutes.

As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)7, Rules of the Auditor General, the Narcoossee Community Development District reported:
The rate or rates of non-ad valorem special assessments imposed by the District range from $0 to $92,394 per residential unit.
The total amount of special assessments collected by or on behalf of the District as
$944,156.
The total amount of outstanding bonds issued by the District as $2,050,000.
Additional Matters
Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate 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. In connection with our audit, we did not have any such findings.
Purpose of this Letter
Our management letter is intended solely for the information and use of Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
May 22, 2026

Section VIII

Section C

Section 1

Narcoossee Community Development District

Summary of Check Register

	May 19, 2026 to July 20,	2026		
Fund	Date	Check No.'s		Amount	

General Fund	
5/19/26	
2425-2426	
$	
84,900.14	
	5/26/26	2427	$	1,554.00	
	6/2/26	2428	$	2,850.00	
	6/16/26	2429-2432	$	16,993.02	
	6/22/26	2433-2436	$	21,967.04	
	7/15/26	2437-2440	$	28,039.48	
		Autodrafts	$	1,136.18	
			$	157,439.86	
Supervisor Fees	May-26 Kenneth Turner	
50465	
$	
184.70	
	Eli Garrett	50466	$	184.70	
	Isabel Hanze	50467	$	184.70	
	Stephen Giercyk	50468	$	184.70	
			$	738.80	
		Total Amount	$	158,178.66	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/21/26	PAGE	1
*** CHECK DATES 05/19/2026 - 07/20/2026 ***	NARCOOSSEE-GENERAL FUND
BANK A NARCOOSSEE-GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/19/26 00087	5/15/26 14951	202604 310-51300-31500	*	279.00
GENERAL COUNSEL - APR 26
KILINSKI VAN WYK PLLC	279.00 002425
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/26 00034	5/19/26 51926	202605 300-20700-10500	*	84,621.14
ASSESSMENT TXFR S2013
NARCOOSSEE CDD C/O US BANK	84,621.14 002426
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/26 00022	5/15/26 236491	202605 330-53800-46300	*	479.38
POND MAINT LV MAY26
5/15/26 236491	202605 350-53800-46300	*	170.62
POND MAINT GH MAY26
5/15/26 236492	202605 320-53800-46300	*	453.00
POND MAINT NC MAY26
5/15/26 236493	202605 340-53800-46300	*	451.00
POND MAINT NP MAY26
APPLIED AQUATIC MANAGEMENT, INC.	1,554.00 002427
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/26 00095	5/27/26 90118914 202605 310-51300-32200	*	2,850.00
FY25 AUDIT
DIBARTOLOMEO MCBEE HARTLEY & BARNES	2,850.00 002428
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/26 00072	6/11/26 22492116 202605 310-51300-31100	*	1,210.00
GENERAL ENGINEERING MAY26
DEWBERRY ENGINEERS INC.	1,210.00 002429

6/16/26 00043	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
520	202606 320-53800-12000	*	430.20

	*	1,101.45	
	*	474.94	
	*	283.66	
	*	4,823.83	
	*	114.67	

FIELD MANAGEMENT - JUN 26
520	202606 330-53800-12000
FIELD MANAGEMENT - JUN 26
520	202606 340-53800-12000
FIELD MANAGEMENT - JUN 26
520	202606 350-53800-12000
FIELD MANAGEMENT - JUN 26
521	202606 310-51300-34000
MANAGEMENT FEES - JUN 26
521	202606 310-51300-35200
WEBSITE ADMIN - JUN 26
6/01/26 521	202606 310-51300-35100	*	143.33
INFORMATION TECH - JUN 26
6/01/26 521	202606 310-51300-31300	*	119.50
DISSEMINATION - JUN 26
6/01/26 521	202606 310-51300-51000	*	.12
OFFICE SUPPLIES
6/01/26 521	202606 310-51300-42000	*	41.19
POSTAGE
NARC -NARCOOSSEE -	BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/21/26	PAGE	2
*** CHECK DATES 05/19/2026 - 07/20/2026 ***	NARCOOSSEE-GENERAL FUND
BANK A NARCOOSSEE-GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/01/26 521	202606 310-51300-42500	*	1.35
COPIES
GOVERNMENTAL MANAGEMENT SERVICES-CF	7,534.24 002430
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/26 00034	6/15/26 6152026	202606 300-20700-10500	*	7,080.94
ASMNT TXFR S2013
NARCOOSSEE CDD C/O US BANK	7,080.94 002431
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/26 00090	6/08/26 1195228	202606 320-53800-46000	*	1,167.84

- - - - - - - - 6/22/26 00027	- - - - - - - - - 6/18/26 332-6531
PRIVATE	YELLOWSTONE LANDSCAPE
- - - - - - - - - - - - - - - - - - - - -
202606 320-53800-46000	-	-	-	-	-	-	-	-	- -
*	-	-	-	-	-	- - - - -	1,167.84
- - - - -	002432
- - -	
		FASTSIGNS																456.00	002433	
- - - - - - - -	- - - - - - - - -	- - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
6/22/26 00087	6/16/26 15191	202605 310-51300-31500									*						2,065.85			
	GENERAL	COUNSEL - MAY 26																		
		KILINSKI VAN WYK PLLC																2,065.85	002434	
- - - - - - - -	- - - - - - - - -	- - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
6/22/26 00003	5/11/26 OSA58472	202605 310-51300-48000									*						179.19			

PRUNE WHITE BIRDS OF PARA

PROPERTY SIGN

456.00

NOT OF QUALIFYING PERIOD
ORLANDO SENTINEL COMMUNICATIONS	179.19 002435
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/22/26 00090	6/15/26 212864	202606 320-53800-46200	*	4,681.31
LANDSCAPE MAINT NC JUN26
6/15/26 212864	202606 330-53800-46200	*	7,053.07
LANDSCAPE MAINT LV JUN26
6/15/26 212864	202606 340-53800-46200	*	5,021.21
LANDSCAPE MAINT NP JUN26
6/15/26 212864	202606 350-53800-46200	*	2,510.41
LANDSCAPE MAINT GH JUN26
YELLOWSTONE LANDSCAPE	19,266.00 002436
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/15/26 00022	6/15/26 237165	202606 320-53800-46300	*	453.00
POND MAINT NC JUN26
6/15/26 237166	202606 320-53800-46300	*	451.00
POND MAINT LV JUN26
APPLIED AQUATIC MANAGEMENT, INC.	904.00 002437
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/15/26 00096	7/13/26 07132026 202607 310-51300-11000	*	184.70
REISSUED CK#050440
7/13/26 07132026 202607 310-51300-11000	*	184.70
REISSUED CK#050459
ELI C GARRETT	369.40 002438
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
NARC -NARCOOSSEE -	BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/21/26	PAGE	3
*** CHECK DATES 05/19/2026 - 07/20/2026 ***	NARCOOSSEE-GENERAL FUND
BANK A NARCOOSSEE-GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

7/15/26 00043	7/01/26	
	7/01/26	
	7/01/26	
	7/01/26	
	7/01/26	
	7/01/26	

522	202607 320-53800-12000	*	2,290.25
FIELD MANAGEMENT JUL26
523	202607 310-51300-34000	*	4,823.83
MANAGEMENT FEES JUL26
523	202607 310-51300-35200	*	114.67
WEBSITE ADMIN JUL26
523	202607 310-51300-35100	*	143.33
INFORMATION TECH JUL26
523	202607 310-51300-31300	*	119.50
DISSEM AGENT SVCS JUL26
523	202607 310-51300-51000	*	.33
OFFICE SUPPLIES JUL26
7/01/26 523	202607 310-51300-42000	*	8.17
POSTAGE JUL26
GOVERNMENTAL MANAGEMENT SERVICES-CF	7,500.08 002439
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/15/26 00090	7/15/26 217390	202607 320-53800-46200	*	19,266.00
LANDSCAPE MAINT JUL26
YELLOWSTONE LANDSCAPE	19,266.00 002440
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	156,303.68

NARC -NARCOOSSEE -	BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/21/26	PAGE	4
*** CHECK DATES 05/19/2026 - 07/20/2026 ***	NARCOOSSEE-GENERAL FUND
BANK Z GENERAL FUND AUTOPAY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/09/26 00042	6/02/26 1125-05. 202605 330-53800-43000	*	26.07
2343 DOWDEN RD 05.26

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ORLANDO UTILITIES COMMISSION	26.07 080061
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/09/26 00042	6/02/26 3058-05. 202605 330-53800-43000	*	22.50
9417 DOWDEN RD 05.26
ORLANDO UTILITIES COMMISSION	22.50 080062
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/09/26 00042	6/04/26 7561-05. 202605 330-53800-43000	*	23.33
9317 DOWDEN RD 05.26
ORLANDO UTILITIES COMMISSION	23.33 080063
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/09/26 00042	6/05/26 0300-05. 202605 330-53800-43100	*	238.64
9417 DOWDEN RD 05.26
ORLANDO UTILITIES COMMISSION	238.64 080064
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/09/26 00042	6/05/26 7597-05. 202605 330-53800-43200	*	112.96
9422 DOWDEN RD 05.26
ORLANDO UTILITIES COMMISSION	112.96 080065
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
7/06/26 00042	7/01/26 1791-06. 202606 330-53800-43000	*	55.22
9422 DOWDEN RD JUN26
ORLANDO UTILITIES COMMISSION	55.22 080066
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
7/06/26 00042	7/01/26 3058-06. 202606 330-53800-43000	*	21.53
9417 DOWDEN RD JUN26
ORLANDO UTILITIES COMMISSION	21.53 080067
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
7/06/26 00042	7/01/26 9688-06. 202606 330-53800-43000	*	229.32
9348 DOWDEN RD JUN26
ORLANDO UTILITIES COMMISSION	229.32 080068
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
7/06/26 00042	7/02/26 1125-06. 202606 330-53800-43000	*	31.55
9343 DOWDEN RD JUN26
ORLANDO UTILITIES COMMISSION	31.55 080069
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
7/13/26 00042	7/07/26 0300-06. 202606 330-53800-43100	*	238.64
9417 DOWDEN RD JUN26
ORLANDO UTILITIES COMMISSION	238.64 080070
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
7/13/26 00042	7/07/26 7561-06. 202606 330-53800-43000	*	23.46
9317 DOWNDEN RD JUN26
ORLANDO UTILITIES COMMISSION	23.46 080071
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
7/13/26 00042	7/07/26 7597-06. 202606 330-53800-43200	*	112.96
9422 DOWDEN RD JUN26
ORLANDO UTILITIES COMMISSION	112.96 080072
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK Z	1,136.18 NARC -NARCOOSSEE -	BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/21/26	PAGE	5
*** CHECK DATES 05/19/2026 - 07/20/2026 ***	NARCOOSSEE-GENERAL FUND
BANK Z GENERAL FUND AUTOPAY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

TOTAL FOR REGISTER	157,439.86

NARC -NARCOOSSEE -	BOH

Section 2

Narcoossee
Community Development District

Unaudited Financial Reporting
June 30, 2026

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Debt Service Fund Series 2013 A-1 & A-2	

5	
	Combined Capital Reserves Fund	

6-7	
	Month to Month	

8	
	Long Term Debt	

9	
	Assessment Receipt Schedule	

Combined Balance Sheet June 30, 2026

	General		Debt Service		Capital Reserve		Totals	
	Fund		Fund		Funds	Governmental Funds	
Assets:									
Cash:									
Operating Account	$	432,878	$	-	$	-	$	432,878	
Capital Reserve	$	-	$	-	$	186,630	$	186,630	
Investments:									
Custody - Excess Funds	$	32,226	$	-	$	-	$	32,226	
Series 2013 A-1/A-2									
Reserve A-1	$	-	$	104,321	$	-	$	104,321	
Prepayment A-1	$	-	$	809	$	-	$	809	
Reserve A-2	$	-	$	51,289	$	-	$	51,289	
Revenue	$	-	$	348,244	$	-	$	348,244	
Due from General Fund	$	-	$	1,281	$	-	$	1,281	
Prepaid Expenses	$	1,358	$	-	$	-	$	1,358	
Total Assets	$	466,461	$	505,945	$	186,630	$	1,159,037	
Liabilities:									
Accounts Payable	$	713	$	-	$	-	$	713	
Due to Debt Service	$	1,281	$	-	$	-	$	1,281	
Total Liabilites	$	1,994	$	-	$	-	$	1,994	

Fund Balance:									
Assigned for:									
Capital Reserves	$	-	$	-	$	186,630	$	186,630	
Designated	$	1,358	$	-	$	-	$	1,358	
Nonspendable:									
Deposits and Prepaid Items	$	1,358	$	-	$	-	$	1,358	
Restricted for:									
Debt Service Series 2013 A-1 & A-2	$	-	$	505,945	$	-	$	505,945	
Unassigned	$	461,751	$	-	$	-	$	461,751	
Total Fund Balances	$	464,467	$	505,945	$	186,630	$	1,157,043	
									
Total Liabilities & Fund Balance	$	466,461	$	505,945	$	186,630	$	1,159,037	

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues:		
Maintenance Assessments	$	592,867	$	592,867	$	550,081	$	(42,786)	
Interest Income	$	595	$	595	$	5,034	$	4,438	
Total Revenues	$	593,463	$	593,463	$	555,115	$	(38,347)	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	6,000	$	4,500	$	2,800	$	1,700	
FICA Expense	$	459	$	344	$	214	$	130	
Engineering Fees	$	7,800	$	5,850	$	1,795	$	4,055	
Assessment Roll	$	5,408	$	5,408	$	5,408	$	-	
Attorney	$	18,000	$	13,500	$	13,872	$	(372)	
Annual Audit	$	3,150	$	2,850	$	2,850	$	-	
Dissemination Agent	$	1,434	$	1,075	$	1,076	$	-	
Arbitrage	$	600	$	600	$	600	$	-	
Trustee Fees	$	3,259	$	3,136	$	3,136	$	-	
Management Fees	$	57,886	$	43,415	$	43,414	$	-	
Information Technology	$	1,720	$	1,290	$	1,290	$	0	
Website Maintenance	$	1,376	$	1,032	$	1,032	$	0	
Telephone	$	25	$	19	$	-	$	19	
Postage	$	450	$	338	$	187	$	151	
Insurance	$	42,851	$	42,851	$	34,860	$	7,991	
Printing & Binding	$	200	$	150	$	21	$	129	
Legal Advertising	$	1,900	$	1,425	$	922	$	503	
Other Current Charges	$	2,000	$	1,500	$	284	$	1,216	
Office Supplies	$	50	$	38	$	2	$	35	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Contingency	$	274	$	274	$	-	$	274	
Subtotal General & Administrative	$	155,017	$	129,769	$	113,938	$	15,832	

Operations & Maintenance:					
Nona Crest
Field Management	

$	5,163	

$	3,872	

$	3,872	

$	-	
Landscape Maintenance	$	59,544	$	44,658	$	43,483	$	1,174	
Irrigation Repairs	$	5,000	$	3,750	$	-	$	3,750	
Lake Maintenance	$	5,280	$	3,960	$	3,624	$	336	
Wall Repairs/Cleaning	$	2,500	$	1,875	$	-	$	1,875	
Feature Lighting	$	4,000	$	3,000	$	-	$	3,000	
Miscellaneous Common Area	$	5,000	$	5,000	$	6,206	$	(1,206)	
Tree Trimming	$	23,099	$	17,325	$	-	$	17,325	
Subtotal Nona Crest	$	109,586	$	83,439	$	57,185	$	26,254	

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

La Vina
Field Management	
$	13,218	
$	9,913	
$	9,913	
$	-	
Landscape Maintenance	$	89,711	$	67,283	$	65,514	$	1,769	
Irrigation Repairs	$	10,500	$	7,875	$	984	$	6,892	
Lake Maintenance	$	5,576	$	4,182	$	3,835	$	347	
Utilities	$	7,347	$	5,510	$	2,853	$	2,658	
Wall Repairs/Cleaning	$	3,000	$	2,250	$	1,310	$	940	
Solvino Streetlighting	$	3,485	$	2,614	$	1,905	$	709	
Capri Streetlighting	$	4,433	$	3,325	$	1,010	$	2,315	
Miscellaneous Common Area	$	5,000	$	5,000	$	325	$	4,675	
Tree Trimming	$	26,489	$	19,867	$	-		
Subtotal La Vina	$	168,758	$	127,818	$	87,648	$	20,304	

Nona Preserve
Field Management	

$	5,699	

$	4,274	

$	4,274	

$	-	
Landscape Maintenance	$	63,867	$	47,900	$	46,641	$	1,260	
Irrigation Repairs	$	4,500	$	3,375	$	2,536	$	839	
Lake Maintenance	$	5,256	$	3,942	$	3,608	$	334	
Wall Repairs/Cleaning	$	2,500	$	1,875	$	-	$	1,875	
Miscellaneous Common Area	$	2,500	$	2,500	$	3,729	$	(1,229)	
Tree Trimming	$	12,458	$	9,344	$	-	$	9,344	
Subtotal Nona Preserve	$	96,781	$	73,210	$	60,788	$	12,423	

Parcels G & H
Field Management	

$	3,404	

$	2,553	

$	2,553	

$	-	
Landscape Maintenance	$	31,931	$	23,948	$	23,319	$	630	
Lake Maintenance	$	1,984	$	1,488	$	1,365	$	123	
Tree Trimming	$	6,953	$	5,215	$	-	$	5,215	
Subtotal Parcels G & H	$	44,273	$	33,205	$	27,236	$	5,968	
					
Total Expenditures	$	574,414	$	447,442	$	346,794	$	80,781	
					
Excess (Deficiency) of Revenues over Expenditures	$	19,049		$	208,321		

Other Financing Sources/(Uses):					
Transfer Out to Capital Reserves	$	(31,675)	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	(31,675)	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	(12,626)		$	208,321		
					
Fund Balance - Beginning	$	12,626		$	256,146		
					
Fund Balance - Ending	$	-		$	464,467		

Debt Service Fund Series 2013
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2026

	Adopted	Prorated Budget		Actual		
		Budget	Thru 06/30/26	Thru 06/30/26		Variance	

Revenues:									
Assessments - Tax Roll	$	317,584	$	317,584	$	294,369	$	(23,215)	
Interest	$	10,451	$	10,451	$	13,223	$	2,772	
Total Revenues	$	328,034	$	328,034	$	307,592	$	(20,443)	

Expenditures:									
Series 2013 A-1
Interest - 11/1	

$	

28,921	

$	

28,921	

$	

28,921	

$	

-	
Principal - 5/1	$	150,000	$	150,000	$	150,000	$	-	
Interest - 5/1	$	28,921	$	28,921	$	28,921	$	-	
Series 2013 A-2
Interest - 11/1	
$	
18,141	
$	
18,141	
$	
18,141	
$	
-	
Principal - 5/1	$	65,000	$	65,000	$	65,000	$	-	
Interest - 5/1	$	18,141	$	18,141	$	18,141	$	-	
Total Expenditures	$	309,124	$	309,124	$	309,124	$	-	
									
Excess (Deficiency) of Revenues over Expenditures	$	18,911			$	(1,532)			
									
Fund Balance - Beginning	$	341,212			$	507,477			
									
Fund Balance - Ending	$	360,123			$	505,945			

Community Development District Combined Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2026

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues		
Interest	$	12	$	12	$	2,150	$	2,137	
Total Revenues	$	12	$	12	$	2,150	$	2,137	

Expenditures:					
Contingency	$	2,000	$	2,000	$	2,242	$	(242)	
Mirabella Wall Repair	$	-	$	-	$	21,500	$	(21,500)	
Ziani Wall Repair	$	-	$	-	$	21,500	$	(21,500)	
Mirabella Sign Refurbishment	$	15,000	$	11,250	$	6,490	$	4,760	
Ziani Sign Refurbishment	$	15,000	$	11,250	$	4,841	$	6,409	
Nona Preserve Sign Refurbishment	$	23,000	$	17,250	$	3,939	$	13,311	
Total Expenditures	$	55,000	$	41,750	$	60,512	$	(18,762)	
					
Excess (Deficiency) of Revenues over Expenditures	$	(54,988)		$	(58,363)		

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	31,675	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	31,675	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	(23,313)		$	(58,363)		
					
Fund Balance - Beginning	$	225,520		$	244,992		
					
Fund Balance - Ending	$	202,207		$	186,630		

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

Revenues:																		
Maintenance Assessments	$	-  $	29,613  $	65,500  $	28,639  $	252,574  $	15,499  $	113,869  $	28,762  $	15,626  $		-  $		-  $		-  $	550,081	
Interest Income	$	106  $	107  $	100  $	354  $	748  $	932  $	869  $	978  $	839  $		-  $		-  $		-  $	5,034	
Total Revenues	$	106  $	29,720  $	65,600  $	28,993  $	253,322  $	16,432  $	114,738  $	29,739  $	16,466  $	-	$	-	$	-	$	555,115	

Expenditures:																		
General & Administrative:																		
Supervisor Fees	$	-  $	-  $	600  $	800  $	-  $	600  $	-  $	-  $	800  $		-  $		-  $		-  $	2,800	
FICA Expense	$	-  $	-  $	46  $	61  $	-  $	46  $	-  $	-  $	61  $		-  $		-  $		-  $	214	
Engineering Fees	$	-  $	335  $	-  $	188  $	-  $	63  $	-  $	1,210  $	-  $		-  $		-  $		-  $	1,795	
Assessment Roll	$	5,408  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $		-  $		-  $		-  $	5,408	
Attorney	$	330  $	2,641  $	79  $	3,306  $	406  $	4,766  $	279  $	2,066  $	-  $		-  $		-  $		-  $	13,872	
Annual Audit	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2,850  $	-  $		-  $		-  $		-  $	2,850	
Dissemination Agent	$	120  $	120  $	120  $	120  $	120  $	120  $	120  $	120  $	120  $		-  $		-  $		-  $	1,076	
Arbitrage	$	-  $	-  $	-  $	-  $	600  $	-  $	-  $	-  $	-  $		-  $		-  $		-  $	600	
Trustee Fees	$	1,235  $	-  $	-  $	-  $	-  $	1,901  $	-  $	-  $	-  $		-  $		-  $		-  $	3,136	
Management Fees	$	4,824  $	4,824  $	4,824  $	4,824  $	4,824  $	4,824  $	4,824  $	4,824  $	4,824  $		-  $		-  $		-  $	43,414	
Information Technology	$	143  $	143  $	143  $	143  $	143  $	143  $	143  $	143  $	143  $		-  $		-  $		-  $	1,290	
Website Maintenance	$	115  $	115  $	115  $	115  $	115  $	115  $	115  $	115  $	115  $		-  $		-  $		-  $	1,032	
Telephone	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $		-  $		-  $		-  $	-	
Postage	$	28  $	13  $	2  $	7  $	12  $	2  $	10  $	72  $	41  $		-  $		-  $		-  $	187	
Insurance	$	34,860  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $		-  $		-  $		-  $	34,860	
Printing & Binding	$	-  $	-  $	1  $	-  $	1  $	-  $	17  $	-  $	1  $		-  $		-  $		-  $	21	
Legal Advertising	$	-  $	-  $	743  $	-  $	-  $	-  $	-  $	179  $	-  $		-  $		-  $		-  $	922	
Other Current Charges	$	-  $	-  $	-  $	43  $	41  $	77  $	41  $	41  $	41  $		-  $		-  $		-  $	284	
Office Supplies	$	0  $	0  $	0  $	0  $	0  $	0  $	0  $	0  $	0  $		-  $		-  $		-  $	2	
Dues, Licenses & Subscriptions	$	175  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $		-  $		-  $		-  $	175	
Contingency	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $		-  $		-  $		-  $	-	
Subtotal General & Administrative	$	47,236  $	8,191  $	6,672  $	9,606  $	6,261  $	12,656  $	5,549  $	11,620  $	6,146  $		-  $		-  $		-  $	113,938	

Operations & Maintenance																		
Nona Crest
Field Management	

$	

430  $	

430  $	

430  $	

430  $	

430  $	

430  $	

430  $	

430  $	

430  $		

-  $		

-  $		

-  $	

3,872	
Landscape Maintenance	$	4,681  $	4,681  $	6,033  $	4,681  $	4,681  $	4,681  $	4,681  $	4,681  $	4,681  $		-  $		-  $		-  $	43,483	
Irrigation Repairs	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $		-  $		-  $		-  $	-	
Lake Maintenance	$	453  $	453  $	453  $	453  $	453  $	453  $	453  $	453  $	-  $		-  $		-  $		-  $	3,624	
Wall Repairs/Cleaning	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $		-  $		-  $		-  $	-	
Feature Lighting	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $		-  $		-  $		-  $	-	
Miscellaneous Common Area	$	-  $	-  $	-  $	-  $	2,455  $	-  $	2,127  $	-  $	1,624  $		-  $		-  $		-  $	6,206	
Tree Trimming	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $		-  $		-  $		-  $	-	
Subtotal Nona Crest	$	5,565  $	5,565  $	6,916  $	5,565  $	8,019  $	5,565  $	7,692  $	5,565  $	6,735  $		-  $		-  $		-  $	57,185	

	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	
La Vina
Field Management	
$	
1,101  $	
1,101  $	
1,101  $	
1,101  $	
1,101  $	
1,101  $	
1,101  $	
1,101  $	
1,101  $	
-  $	
-  $	
-  $	
9,913	
Landscape Maintenance	$	7,053  $	7,053  $	9,089  $	7,053  $	7,053  $	7,053  $	7,053  $	7,053  $	7,053  $	-  $	-  $	-  $	65,514	
Irrigation Repairs	$	-  $	500  $	-  $	484  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	984	
Lake Maintenance	$	479  $	479  $	479  $	479  $	479  $	479  $	479  $	479  $	-  $	-  $	-  $	-  $	3,835	
Utilities	$	565  $	410  $	449  $	612  $	162  $	140  $	82  $	72  $	361  $	-  $	-  $	-  $	2,853	
Wall Repairs/Cleaning	$	-  $	-  $	1,025  $	-  $	-  $	285  $	-  $	-  $	-  $	-  $	-  $	-  $	1,310	
Solvino Streetlighting	$	236  $	236  $	239  $	-  $	239  $	239  $	239  $	239  $	239  $	-  $	-  $	-  $	1,905	
Capri Streetlighting	$	110  $	110  $	113  $	113  $	113  $	113  $	113  $	113  $	113  $	-  $	-  $	-  $	1,010	
Miscellaneous Common Area	$	-  $	-  $	-  $	-  $	-  $	325  $	-  $	-  $	-  $	-  $	-  $	-  $	325	
Tree Trimming	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Subtotal La Vina	$	9,544  $	9,890  $	12,495  $	9,843  $	9,148  $	9,736  $	9,067  $	9,057  $	8,867  $	-  $	-  $	-  $	87,648	

Nona Preserve
Field Management	

$	

475  $	

475  $	

475  $	

475  $	

475  $	

475  $	

475  $	

475  $	

475  $	

-  $	

-  $	

-  $	

4,274	
Landscape Maintenance	$	5,021  $	5,021  $	6,471  $	5,021  $	5,021  $	5,021  $	5,021  $	5,021  $	5,021  $	-  $	-  $	-  $	46,641	
Irrigation Repairs	$	-  $	-  $	-  $	455  $	-  $	478  $	1,603  $	-  $	-  $	-  $	-  $	-  $	2,536	
Wall Repairs/Cleaning	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Lake Maintenance	$	451  $	451  $	451  $	451  $	451  $	451  $	451  $	451  $	-  $	-  $	-  $	-  $	3,608	
Miscellaneous Common Area	$	-  $	-  $	-  $	3,729  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	3,729	
Tree Trimming	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Subtotal Nona Preserve	$	5,947  $	5,947  $	7,397  $	10,131  $	5,947  $	6,425  $	7,550  $	5,947  $	5,496  $	-  $	-  $	-  $	60,788	

Parcels G & H
Field Management	

$	

284  $	

284  $	

284  $	

284  $	

284  $	

284  $	

284  $	

284  $	

284  $	

-  $	

-  $	

-  $	

2,553	
Landscape Maintenance	$	2,510  $	2,510  $	3,235  $	2,510  $	2,510  $	2,510  $	2,510  $	2,510  $	2,510  $	-  $	-  $	-  $	23,319	
Lake Maintenance	$	171  $	171  $	171  $	171  $	171  $	171  $	171  $	171  $	-  $	-  $	-  $	-  $	1,365	
Tree Trimming	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Subtotal Parcels G & H	$	2,965  $	2,965  $	3,690  $	2,965  $	2,965  $	2,965  $	2,965  $	2,965  $	2,794  $	-  $	-  $	-  $	27,236	
															
Total Expenditures	$	71,257  $	32,557  $	37,170  $	38,109  $	32,340  $	37,346  $	32,823  $	35,154  $	30,039  $	-  $	-  $	-  $	346,794	
															
Excess Revenues (Expenditures)	$	(71,151)  $	(2,837)  $	28,430  $	(9,117)  $	220,982  $	(20,914)  $	81,915  $	(5,415)  $	(13,573)  $	-  $	-  $	-  $	208,321	

Other Financing Sources/Uses:															
Capital Reserve Transfer Out	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Total Other Financing Sources/Uses	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
															
Net Change in Fund Balance	$	(71,151) $	(2,837) $	28,430  $	(9,117) $	220,982  $	(20,914) $	81,915  $	(5,415) $	(13,573) $	-  $	-  $	-  $	208,321	

Narcoossee
Community Development District LONG TERM DEBT REPORT

SERIES 2013A-1, SPECIAL ASSESSMENT REFUNDING BONDS

MATURITY DATE:	5/1/2033
RESERVE FUND DEFINITION	50% OF MAXIMUM ANNUAL DEBT SERVICE RESERVE FUND REQUIREMENT		$104,321
RESERVE FUND BALANCE	$104,321

BONDS OUTSTANDING - 9/30/13	$2,885,000
LESS: PRINCIPAL PAYMENT 5/1/14	($110,000)
LESS: PRINCIPAL PAYMENT 5/1/15	($110,000)
LESS: PRINCIPAL PAYMENT 5/1/16	($110,000)
LESS: PRINCIPAL PAYMENT 5/1/17	($115,000)
LESS: PRINCIPAL PAYMENT 5/1/18	($115,000)
LESS: PRINCIPAL PAYMENT 5/1/19	($120,000)
LESS: PRINCIPAL PAYMENT 5/1/20	($125,000)
LESS: PRINCIPAL PAYMENT 5/1/21	($125,000)
LESS: PRINCIPAL PAYMENT 5/1/22	($130,000)
LESS: PRINCIPAL PAYMENT 5/1/23	($135,000)
LESS: PRINCIPAL PAYMENT 5/1/24	($140,000)
LESS: PRINCIPAL PAYMENT 5/1/25	($145,000)
LESS: PRINCIPAL PAYMENT 5/1/26	($150,000)	
CURRENT BONDS OUTSTANDING	$1,255,000	

SERIES 2013A-2, SPECIAL ASSESSMENT REFUNDING BONDS

MATURITY DATE:	5/1/2033
RESERVE FUND DEFINITION	50% OF MAXIMUM ANNUAL DEBT SERVICE RESERVE FUND REQUIREMENT		$51,289
RESERVE FUND BALANCE	$51,289

BONDS OUTSTANDING - 9/30/13	$1,295,000
LESS: PRINCIPAL PAYMENT 11/1/13	($70,000)
LESS: PRINCIPAL PAYMENT 5/1/14	($35,000)
LESS: PRINCIPAL PAYMENT 5/1/15	($35,000)
LESS: PRINCIPAL PAYMENT 5/1/15	($10,000)
LESS: PRINCIPAL PAYMENT 5/1/16	($40,000)
LESS: PRINCIPAL PAYMENT 5/1/17	($40,000)
LESS: PRINCIPAL PAYMENT 5/1/18	($45,000)
LESS: PRINCIPAL PAYMENT 5/1/19	($45,000)
LESS: PRINCIPAL PAYMENT 5/1/20	($50,000)
LESS: PRINCIPAL PAYMENT 5/1/21	($50,000)
LESS: PRINCIPAL PAYMENT 5/1/22	($55,000)
LESS: PRINCIPAL PAYMENT 5/1/23	($55,000)
LESS: PRINCIPAL PAYMENT 5/1/24	($60,000)
LESS: PRINCIPAL PAYMENT 5/1/25	($60,000)
LESS: PRINCIPAL PAYMENT 5/1/26	($65,000)	
CURRENT BONDS OUTSTANDING	$580,000	

Narcoossee
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2026

	Gross Assessment	$ 631,342.99	$ 337,855.13	$ 969,198.12	
	Net Assessments	$ 593,462.41	$ 317,583.82	$ 911,046.23	
ON ROLL ASSESSMENTS					
		65%	35%	100%	

Date	
Distribution	
Gross Amount	
Discount/Penalty	
Commission	
Interest	
Net Receipts	
General Fund	Series 2013 Debt Service	
Total	

11/10/25	
#1	
$	4,569.91	
$	(220.66)	
$	-	
$	-	
$	4,349.25	
$	2,833.13	
$  1,516.12	
$  4,349.25	
11/20/25	#2	$	9,593.85	$	(383.74)	$	(652.26)	$	-	$	8,557.85	$	5,574.65	$  2,983.20	$  8,557.85	
11/25/25	#3	$  33,908.99	$	(1,356.38)	$	-	$	-	$	32,552.61	$  21,205.02	$ 11,347.59	$ 32,552.61	
12/5/25	#4	$  64,692.77	$	(2,587.73)	$	-	$	-	$	62,105.04	$  40,455.69	$ 21,649.35	$ 62,105.04	
12/15/25	#5	$  12,142.45	$	(485.71)	$	-	$	-	$	11,656.74	$	7,593.29	$  4,063.45	$ 11,656.74	
12/22/25	#6	$  27,466.42	$	(1,098.64)	$	-	$	-	$	26,367.78	$  17,176.17	$  9,191.61	$ 26,367.78	
12/22/25	#7	$	421.54	$	-	$	-	$	-	$	421.54	$	274.59	$	146.95	$	421.54	
1/15/26	#8	$  45,796.00	$	(1,831.90)	$	-	$	-	$	43,964.10	$  28,638.55	$ 15,325.55	$ 43,964.10	
2/13/26	#9	$ 403,891.59	$	(16,155.63)	$	-	$	-	$	387,735.96	$ 252,574.14	$ 135,161.82	$ 387,735.96	
3/13/26	#10	$	-	$	-	$	-	$  4,786.12	$	4,786.12	$	3,117.71	$  1,668.41	$  4,786.12	
3/13/26	#11	$  19,799.40	$	(791.98)	$	-	$	-	$	19,007.42	$  12,381.58	$  6,625.84	$ 19,007.42	
4/15/26	#12	$ 181,971.24	$	(7,166.82)	$	-	$	-	$	174,804.42	$ 113,868.92	$ 60,935.50	$ 174,804.42	
5/15/26	#13	$  45,743.25	$	(1,590.28)	$	-	$	-	$	44,152.97	$  28,761.58	$ 15,391.39	$ 44,152.97	
6/15/26	#14	$  20,674.48	$	(361.54)	$	-	$	-	$	20,312.94	$  13,232.00	$  7,080.94	$ 20,312.94	
6/16/26	#15	$	-	$	-	$	-	$  3,675.78	$	3,675.78	$	2,394.43	$  1,281.35	$  3,675.78	
						$	-	$	-	$	-	$	-	
						$	-	$	-	$	-	$	-	
	Total	$ 870,671.89	$	(34,031.01)	$	(652.26)	$  8,461.90	$	844,450.52	$ 550,081.45	$ 294,369.07	$ 844,450.52	

93%	Net Percent Collected
$  66,595.71	Balance Remaining to Collect

Section 3

BOARD OF SUPERVISORS MEETING DATES NARCOOSSEE COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2027

The Board of Supervisors of the Narcoossee Community Development District will hold their regular meetings for Fiscal Year 2027 at 3:00 p.m. at the offices of GMS- CF, LLC, 6200 Lee Vista Blvd., Suite 300, Orlando, FL 32822 unless otherwise indicated as follows:

November 17, 2026*
January 26, 2027
March 23, 2027
May 25, 2027
July 27, 2027
September 28, 2027

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 4

SECTION a.

Narcoossee Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2026 – September 30, 2027

 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 meetings 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 per Florida statute 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:	 
Narcoossee Community Development District

District Manager:		Date:	 Print Name:	 
Narcoossee Community Development District

SECTION b.

Narcoossee Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2025 – September 30, 2026

 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 meetings 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 per Florida statute 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:	 
Narcoossee Community Development District

District Manager:		Date:	 Print Name:	 
Narcoossee Community Development District