August 19, 2025

Indigo East
Community Development District

219 East Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
August 12, 2025

Board of Supervisors Indigo East Community Development District

The Board of Supervisors of the Indigo East Community Development District will meet on Tuesday, August 19, 2025, at 9:00 a.m., or as shortly thereafter as reasonably possible at the Circle Square Commons, Cypress Hall, 8395 SW 80th Street, Ocala, Florida 34481. Following is the advance agenda for the meeting:

Board of Supervisors Meeting

Roll Call
Public Comment Period
Approval of Minutes
May 20, 2025 Board of Supervisors Meeting
June 17, 2025 Continued Meeting
Public Hearing
Consideration of Resolution 2025-05 Adopting the Fiscal Year 2026 Budget and Relating to the Annual Appropriations
Consideration of Resolution 2025-06 Imposing Special Assessments and Certifying an Assessment Roll
Discussion of Preliminary Landscape Remediation Designs
Surface Depression Remediation Report and Proposals
Presentation of Geotechnical Report
Ratification of Proposal for Pond B Repairs from Florida Fine Grading
Ratification of Proposal for Additional Services for Pond B Repairs from Florida Fine Grading
Ratification of Proposal from Foundation Services for Grout Injection
Ratification of Proposal from Swift Concrete for Grout
Consideration of Engagement Letter for Professional Audit Services from Grau & Associates
Staff Reports
Attorney
District Manager’s Report
Consideration of Check Register
Balance Sheet and Income Statement
District Goals & Objectives
Presentation of Fiscal Year 2025 Authorizing Chair to Execute
Adoption of Fiscal Year 2026 Goals & Objectives
Approval of Fiscal Year 2026 Meeting Schedule
Supervisor's Requests
Other Business
Adjournment

Sincerely,
George Flint
George S. Flint District Manager

Cc:	Gerald Colen, District Counsel Ken Colen, On Top of the World
Guy Woolbright, On Top of the World Darrin Mossing, GMS

Minutes

Section A
MINUTES OF MEETING INDIGO EAST
COMMUNITY DEVELOPMENT DISTRICT
The regular meeting of the Board of Supervisors of the Indigo East Community Development District was held on Tuesday, May 20, 2025 at 9:00 a.m. at Circle Square Commons, 8395 SW 80th Street, Ocala, Florida.

Present and constituting a quorum:
John Gysen	Chairman
Terrance Solan	Vice Chairman
Bob Hutson	Assistant Secretary
Harold Brouillard	Assistant Secretary Also present were:
George Flint	District Manager
Gerald Colen	District Counsel
Rachel Wagoner	District Counsel
Andy Jorgenson	OTOW
Bryan Schmalz	BLCDD
Robert Stepp	Colen Built

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order. Four members of the Board were present in person constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. Flint: Are there any members of the public who would like to give a comment?
Resident (Frank DiPiero-7988 SW 83rd Place): The reason I am here today is because I looked at the agenda and wanted to speak on some of the landscaping issues, and especially on some of the poor work that is provided by Yellowstone. I am the type of person where you can paint a verbal picture for me, but I am better off with an actual picture. I took pictures for you guys and to make sure we are all on the same page, I have them labeled and in order. Most of these
May 20, 2025	Indigo East CDD
photos were taken April 5th, however some are newer. If you look at the first two photos, they are labeled “Street Entrance 1 & 2.” Number 1 shows the North entrance off of 80th Avenue. You will notice there is a lot of dead shrubs. The first picture is in the island and the second picture shows the shrubs along the road. They have been for a long time, and I was driving here today, and they are still there. I do believe that the dead shrubs are supposed to be removed and replaced. The next two photos are titled “80th Street Entrance.” This is the west entranceway to Indigo. If you look at the first photo, that is the island as you are coming into Indigo off of the main road. You will notice there is a lot of dead shrubs on that island as well. The second photo is showing weeds dead lantanas. Remember this was taken on April 5, 2025. The dead stuff is supposed to be trimmed in the winter, because when they come back in the spring, they are more vibrant. Since this picture has been taken, the Lantana has come back, but does not look as good as if it were properly taken care of. The next picture is taken along the main road in the area across from the dog park. This is showing the poor quality of the edging. The edging picture was taken May 2, 2025 and it shows that the edging is hit or miss, with some areas being done and some areas being not done. This photo you see here was taken two hours after the edging was done. How can that be? I saw the guy doing it, I know that they edged it. How can that be? I went along and looked, and you can see where the blade cut it and it was very shallow. What I suspect happened is that the guy was moving so fast, he pushed the stems down and never even noticed it. I was going to take a more current picture because they cut the grass last Friday, but they never edged. The grass was cut, but the edging was not done period. I have a question for you. I thought it used to be that once May rolled around, grass was supposed to be cut weekly. Is that correct?
Mr. Flint: We will address that after the public comment.
(Resident Frank DiPiero-7988 SW 83rd Place): Okay, because it was not done for two weeks. They skipped a week in other words. This week is the week that they are supposed to do it, so I am curious to see what happens. The next photo is showing the Crape Myrtle Trees off 79th Terrace, the main road. This picture was also taken in April, and I submitted a request back in February that stated February was almost over and stuff was supposed to be growing again. Crape Myrtle Trees are supposed to be cut back and they were never done.
Mr. Solan: They haven’t been cut in three or four years.
(Resident Frank DiPiero-7988 SW 83rd Place): The next photo is labeled 79th Terrace Road, and that is the sidewalk where the hedges are. What happened was they only trimmed the sides of
May 20, 2025	Indigo East CDD
the shrubs and did not trim the top of the shrubs. This picture was taken April the fifth. They came last week and trimmed the shrubs again but did the same thing. They did not trim the tops of the shrubs. The tunnel effect is now even more pronounced than it was before. The next photo is 79th Terrace Road near 83rd Place. This is not a Yellowstone issues, it has been an ongoing issue. At the end of 83rd Place, where it cuts into 79th, you can see from the picture, it is all weeds. There is no grass there, just weeds. My recommendation is I do not think putting turf in there is going to make a difference. I think it might be smarter to take the ground cover that you have to help take care of the issue. My wife and I are long-time residents here. We have been here for 16 years; it is hard to believe. This place used to be like a park and really pretty. Overtime, it has gone downhill, especially the last five years or so. We used to complaint a lot about the old company for not getting rid of dead shrubs and not knowing what weeds looked like. However, the cut and edged the grass, and that is one thing that we never had a complaint about. It appears to me that no one is checking Yellowstone’s work. Neither from the Supervisors of Yellowstone themselves or from the management company. I submitted back in March that the company was not cutting grass where they were supposed to. I received a reply from the management company stating that as per Yellowstone the work was completed. That tells me that no one went and check because it was not completed. I did the same thing in February with the Crape Myrtle Trees, and I got a reply stating as per Yellowstone, the trees were trimmed. The trees were not trimmed. Someone has to be watching these guys or there will never be any improvement. I honestly do not think these guys deserve a second chance. I think you should dump these guys and get somebody else. They are just not doing the job and I do not see any prospects for improvement. I think you also should have a serious conversation with Parkway Management & Maintenance because it is obvious that no one there is checking on Yellowstone’s work. That is it.
Mr. Flint: Thank you for your comment. We have an item on the agenda today and we will have further discussion at the next meeting. Any other public comment?

THIRD ORDER OF BUSINESS	Approval of Minutes of the February 18,
2025 Meetings
Mr. Flint: You have the Board meeting minutes from February 18, 2025. Were there any comments or corrections on the minutes? If not, is there a motion to approve them?
May 20, 2025	Indigo East CDD

FOURTH ORDER OF BUSINESS	Consideration	of	Resolution	2025-03
Approving Fiscal Year 2026 Proposed Budget and Setting a Public Hearing
Mr. Flint: The Board has a statutory requirement to approve the proposed budget by June 15 of each year and set the public hearing date. We are recommending August 19, 2025 meeting for the public hearing. I sent the Board an email yesterday. We put the proposed budget out and there were still some questions. The main issue is street lighting, and you can see, in the current year, the street lighting falls under electric expense. You can see we are projecting end of the year expenses as $51,000. The first six months is $25,000. It is double than what it used to be. I initially thought that we were getting bill for streetlights that are in Indigo. We contacted SECO and learned that there was a significant rate increase starting October 1, 2024. I was hoping that we would be able to resolve that issue, but unfortunately, they have doubled their streetlight costs. We do not have a choice but to pay. We also have the landscape discussion that we need to have. In my email yesterday, my suggestion was for the purposes of the June 15, 2025 requirement, that you approve a budget today, but hold a special meeting on June 17 or continue today’s meeting to June 17 and revisit the proposed budget once I have had a chance to look at the Capital Reserve Fund, paving costs, striping costs, any costs that deal with landscape refurbishment, and review the assessments. Unfortunately, I think the streetlights are going to result in a significant increase in your assessment to be able to fund it. There is no way around that. I want to see if you skip a year on the Capital Reserve, if you can still do all the things you had planned. We will have a better idea going into the June 17 meeting for the Board. If it is determined at that point that adjustments need to be made, there will still be time to meet any notice requirements. I have a discussion item on here related to landscape maintenance concerns because we all understand that is a valid issue. Mr. Hutson has been raising concerns for some time. We are also dealing with landscaping that is aging out. The development is over 20 years old and this landscaping after a period needs to be replaced. If the Board is admittable to my recommendation, I do not know if you want to have that discussion today or if you want to wait June, that is the Board’s prerogative.
Mr. Hutson: We can approve it today and then amend it then, right?
May 20, 2025	Indigo East CDD
Mr. Flint: Right. I think that would be the most efficient way to handle because there is going to be changes to that document, but we will fix all of that and revise the changes needs. I think then, we will be able to have a meaningful discussion at the June meeting. Is there a motion to approve?

FIFTH ORDER OF BUSINESS	Presentation of 2024 Audit Report
Mr. Flint: You are required to perform an independent audit report, and you selected Grau & Associates as your independent auditor. The good news is it is a clean audit. If you refer to page 29, you will see that there are no current or prior year findings or recommendations and we have complied with the provisions with the audit general that they are required to review. Any questions on the audit? Is there a motion to accept?

SIXTH ORDER OF BUSINESS	Discussion	of  Landscape  Maintenance
Concerns
Mr. Flint: Bo Stepp and Andy Jorgenson are here. Bo, did you want to address the Board? Mr. Stepp: Thank you, Mr. Flint. I am the Vice President of On top of the World Communities. The reason I am addressing you today, we have a new team member that was added to our team less that 90 days ago. We were able to sweet talk him away from a higher-end property on our end of the town. While over the past three months, he has been getting a grasp on everything, he was asked if he could look into what is going on at Indigo. He has a very detailed list of suggestions, but before we can monetize those, the direction we would be looking for today is that as he presents it to me, we have two options. Option one, we could do a plant replacement plan, which would take the aging or aged out and replace it with same, similar or recommended replacement material. That could be done in house. Option number two is to build a full-blown landscape redesign, and that will take in desires of the Board. You have two very different options that you can go with. I would suggest, having been here a little over 20 years now, foregoing the
May 20, 2025	Indigo East CDD
efforts and expenses of a full-blown redesign. We would need in-house suggestions for plant replacements and enhancements. I am sure by the special meeting; we can have some suggestions and scope of cost associated with that. While I am up here speaking to you, Bob did notice the same things that you pointed out in his inspection. He sent me a very detailed list of what he thinks the contractor could be strengthened under the current contract conditions. We will share that with Parkway so those can be dealt with while we are working on the landscape.
Mr. Hutson: As far as some of the landscaping goes, like some of the shrubs have vines that look like grapevines. When they trim them, they do not pull them out, they just cut them off the top, and six weeks later, they have grown back.
Mr. Stepp: Yes sir, I understand. That is a little deeper than the scope of work we were asked to dive into. Specifically, we were asked about the enhancements and replacements, however we did notice some of those items and we have or will shared those with Parkway.
Mr. Solan: It’s almost like there are too many trees on the end of 83rd Street. Because they have not trimmed them, the Crape Myrtles are 20 feet high. It does not look like a park anymore; it just looks overgrown. All along 79th, the viburnum hedges have gotten out of control.
Mr. Stepp: I will ask about that and look deeper into those maintenance items and share those with the Board, as well.
Mr. Flint: We really have two different issues. One is the management of the existing contract performance of the contractor. Parkway has historically provided that service. You also have the plant replacement and refurbishment issue, which I think the new person can help with this. I think the management of the contract issues needs to be addressed immediately, and then we will have another month between now and the June meeting. Hopefully, in the next few weeks, we can get an order magnitude on cost related to plant replacement that we can incorporate into the capital reserve. If we have proposals in June they can be acted on, if not, at least they can be incorporated into the budget, and we can come back with proposals for the actual plants after that.
Mr. Stepp: Yes sir. If the consensus is that you are more inclined to replacement, instead of redesign, that is the direction I will put my time and effort into.
Mr. Flint: Thank, Mr. Stepp.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Flint: Any attorney’s report Rachel?
May 20, 2025	Indigo East CDD
Ms. Wagoner: I have nothing additional to report at this time.

District Manager’s Report
Consideration of Check Register
Mr. Flint: You have consideration of the check register for the general fund and the Board compensation, totaling $8,399.92. The detailed register is behind the summary. If there are any questions, we can discuss those. If not, I would ask for a motion to approve it.

Balance Sheet and Income Statement
Mr. Flint: The next item is the unaudited financial statements through the end of March. Were there any comments or questions?

Presentation of Registered Voters- 929
Mr. Flint: You have 929 registered voters in the District. There is not action required for
that.

EIGHTH ORDER OF BUSINESS	Supervisors Requests
Mr. Flint: Were there any Supervisors requests?

NINTH ORDER OF BUSINESS	Other Business
Mr. Flint: Is there any other business the Board would like to discuss?

TENTH ORDER OF BUSINESS	Continuation of Meeting
Mr. Flint: Does counsel have a preference on a special meeting versus continuing this meeting?
Mr. Colon: I like continuing the meeting.
Mr. Flint: We can save on the legal add. Is there a motion to continue this meeting on June 17, 2025?
May 20, 2025	Indigo East CDD

Secretary / Assistant Secretary	Chairman / Vice Chairman

Section B
MINUTES OF MEETING INDIGO EAST
COMMUNITY DEVELOPMENT DISTRICT
The regular meeting of the Board of Supervisors of the Indigo East Community Development District was held on Tuesday, June 17, 2025 at 9:00 a.m. at Circle Square Commons, 8395 SW 80th Street, Ocala, Florida.

Present and constituting a quorum:
John Gysen	Chairman
Terrance Solan	Vice Chairman
Bob Hutson	Assistant Secretary
Harold Brouillard	Assistant Secretary Also present were:
George Flint	District Manager
Gerald Colen	District Counsel
Rachel Wagoner	District Counsel
Andy Jorgenson	OTOW
Bryan Schmalz	BLCDD
Robert Stepp	Colen Built

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order. Four members of the Board were present, constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. Flint: Are there any public comments at this time? I am not hearing any, so we will move on.
June 17, 2025	Indigo East CDD
THIRD ORDER OF BUSINESS	Consideration  of  Resolution  2025-04
Amending Resolution 2025-03 to Approve a Revised Proposed Budget
Mr. Flint: When you approved the proposed budget at your last meeting, I mentioned that there were some changes that needed to be made that would likely result in an assessment increase, however the statutory requirement states the budget must be approved by June 15, 2025. You approved the version that you had at the last meeting and decided to continue the meeting to further the discussion. We have continued to work on the proposed budget and revised the proposed budget that is included in the agenda. I also have provided you with a hard copy. It is the same as what you have in the agenda. You can see, the maintenance assessments have gone up about
$33,000, and we will talk about why we are suggesting that. The administrative expenses have not changed significantly since you last have seen them. The District Management related line items all have a 3% increase. You are not approving that today. You can see under dissemination assessment and the management assessment roll fee have a 3% increase. The insurance line item will go up, based on what the insurance providers told us. We will know the actual number before the hearing in August. In total, you can see that the Administrative expenses are about $2,500 higher than the current adopted budget. On page 2, for the Operation & Maintenance expenses, the main cause in the increase of assessments is streetlighting and SECO is the provider. You have a streetlight lease where the CDD leases the poles and then you pay an electric expense monthly. There is a capital expense on it and an electric component of that streetlight lease. SECO owns the lights, and we have a lease agreement with them. As you can see, they implemented a significant rate increase that started on October 1, 2024, and said they provided notice. The address they provided notice to is an address that was not deliverable. Regardless, we would not have been able to change the increase. It is a utility wide increase that was approved by the Public Service Commission. The reality of it is the electric expense line item has gone up about $26,000. The other line items are almost the same. We have bumped the contingency up to $10,000 and increased the transfer-out back up to $25,000. The result is a proposed increase in the annual O&M assessments for the homes in Indigo East from $587 a year to $644 a year. This is a $57 a year increase. Anytime the Board is proposing an assessment increase, there is a mailed noticed that is required to be sent out to all of the homeowners in the District, advising them of the date, place, and time of the public hearing. We have the narrative included behind the budget. On the bottom of page 5 is where the streetlighting is. We have a contingency in there of $2,100. On the bottom
June 17, 2025	Indigo East CDD
of page 6 is the Landscape Maintenance breakdown and the contract with Yellowstone. It is
$129,600 a year and was a three-year engagement. This is the first of the three years and there would be two more years of the same price. I know we have some discussion that needs to happen when it comes to landscape maintenance, but I will continue with the budget first. If you go to the last page, it is the Capital Reserve Fund. We came into the current year with $444,000 in that line item, when we anticipated $436,000. We had no expenses budgeted this year. We had repaving in the prior Fiscal Year and are anticipating sign replacement. That is what the $1,600 is in the third column. For next year, we are anticipating that we will bring forward $486,00 and contribute an extra $25,000 from the transfer-in. We have some money in there for road resurfacing, which is the next section that we anticipate on getting done. I have added a line item titled “landscape refurbishment.” It currently has nothing in that line item, but we are working with a vendor to come up with costs on landscape refurbishment and we believe that is an acceptable expense because it is basically a replacement of the landscape and not a maintenance issue. I have cash- flowed out the next 20 years and asked for updated estimates on road repaving and striping to make sure that we can accommodate the landscape refurbishment in here and not compromise anything for the road repaving program. We should be able to accommodate that under the current budget. We may phase the refurbishment instead of doing it all at once. After this, you will have the August budget hearing and final proposals, and you can take action on that at that time. Any questions on the revised proposed budget?
Mr. Gysen: I have none.
Mr. Flint: You are not approving the final budget today; you are just approving this for purposes of the public hearing. This will require a mailed notice at least 30 days before the hearing. The hearing is August 19, 2025 at 9:00 a.m. in this location. The only thing that will change would be the Exhibit A to the resolution, which is the proposed budget. Any questions on the resolution or proposed budget?
Mr. Gysen: No questions.
Mr. Flint: Is there a motion to approve Resolution 2025-04?

June 17, 2025	Indigo East CDD
FOURTH ORDER OF BUSINESS	Other Business
Mr. Flint: Any further discussion from the Board on anything? We are going to try to work with Yellowstone to try and improve their performance. The have committed some additional resources. Last week they had 12 additional crew members here. They are showing some improvement, but there are still concerns on if they will be able to perform in the long run. Between now and the August meeting, we will try and manage that contract and evaluate what alternatives there may be. Mr. Hutson?
Mr. Hutson: As far as what we have with the upcoming storms in the summer, when we get the weekend storms and there are limbs all over the road, previously other companies would come out and blow stuff of the roads, but now we have to wait until Tuesday, sometimes Wednesday, for them to come clean up. I actually ran over a big branch because I could not get around that big island. Can we at least have someone paying attention to the storms?
Mr. Jorgenson: Storm debris is considered “an act of God,” and is not actually in the contract. You also need to remember, they manage other communities. If you want them to come out on a Monday when they are not scheduled, that means they are not doing work where they are supposed to be doing work. With the previous contractor, we had it nice because they were here six days a week. Yellowstone just picked up another contract, and that means they will be here somewhere on the property Monday through Friday. If we have a storm like that, we can tell them to run through and clean the roads. Depending on the number of debris, it may be an additional charge.

FIFTH ORDER OF BUSINESS	Supervisors Requests
Mr. Flint: Are there any Supervisor requests?

SIXTH ORDER OF BUSINESS	Adjournment
Mr. Flint: Is there a motion to adjourn?

June 17, 2025	Indigo East CDD

Secretary / Assistant Secretary	Chairman / Vice Chairman

Section IV

Section A
RESOLUTION 2025-05
THE ANNUAL APPROPRIATION RESOLUTION OF THE INDIGO EAST COMMUNITY DEVELOPMENT DISTRICT (THE “DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2025, AND ENDING SEPTEMBER 30, 2026.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, submitted to the Board of Supervisors (the “Board”) a proposed budget for the next ensuing budget year along with an explanatory and complete financial plan for each fund of the Indigo East Community Development 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 annual budget (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 August 19, 2025, as the date for 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, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1, of each year, the District 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 INDIGO EAST COMMUNITY DEVELOPMENT DISTRICT;
Section 1.	Budget

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

That the District Manager’s 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, 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 for Fiscal Year 2025 and/or revised projections for Fiscal Year 2026.

That the adopted budget, as amended, shall be maintained in the office of the District Manager and at the District’s Records Office and identified as “The Budget for Indigo East Community Development District for the Fiscal Year Ending September 30, 2025," as adopted by the Board of Supervisors on August 20, 2025.

Section 2.	Appropriations

There is hereby appropriated out of the revenues of the Indigo East Community Development District, for the fiscal year beginning October 1, 2025, and ending September 30, 2026, the sum of $	to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board of Supervisors to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:
TOTAL GENERAL FUND	$	
DEBT SERVICE FUND(S) – SERIES 2016	$	
TOTAL ALL FUNDS	$	

Section 3.	Supplemental Appropriations
The Board may authorize by resolution, supplemental appropriations or revenue changes for any lawful purpose from funds on hand or estimated to be received within the fiscal year as follows:
Board may authorize a transfer of the unexpended balance or portion thereof of any appropriation item.

Board may authorize an appropriation from the unappropriated balance of any fund.
Board may increase any revenue or income budget amount to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance.
The District Manager and Treasurer shall have the power within a given fund to authorize the transfer of any unexpected balance of any appropriation item or any portion thereof, provided such transfers do not exceed Ten Thousand ($10,000) Dollars or have the effect of causing more than 10% of the total appropriation of a given program or project to be transferred previously approved transfers included.  Such transfer shall not have the effect of causing a more than
$10,000 or 10% increase, previously approved transfers included, to the original budget appropriation for the receiving program. Transfers within a program or project may be approved by the Board of Supervisors. The District Manager or Treasurer must establish administrative procedures which require information on the request forms proving that such transfer requests comply with this section.
Introduced, considered favorably, and adopted this 19th day of August, 2025. ATTEST:	INDIGO EAST COMMUNITY
DEVELOPMENT DISTRICT

Secretary
By:	 Its:	

Indigo East
Community Development District

Proposed Budget
FY2026

GMS
Table of Contents

1-2

3-7

8

9

10
General Fund

General Fund Narrative

Debt Service Fund - Series 2016

Amortization Schedule - Series 2016

Capital Reserves Fund

Indigo East
Community Development District Proposed Budget
General Fund

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	6/30/25	3 Months	9/30/25	FY2026	

Revenues						
Maintenance Assessments	$	333,934	$	336,640	$	-	$	336,640	$	366,060	
Interest	$	13	$	318	$	112	$	430	$	115	
Carry Forward	$	-	$	-	$	5,367	$	5,367	$	-	
Total Revenues	$	333,947	$	336,958	$	5,479	$	342,436	$	366,176	

Expenditures						
General & Administrative						
Supervisor Fees	$	4,000	$	4,400	$	800	$	5,200	$	4,000	
FICA Expense	$	306	$	260	$	61	$	321	$	306	
Engineering	$	4,000	$	-	$	2,000	$	2,000	$	4,000	
Trustee Fees	$	2,050	$	-	$	2,050	$	2,050	$	2,255	
Dissemination	$	2,783	$	2,187	$	696	$	2,883	$	2,866	
Arbitrage	$	450	$	450	$	-	$	450	$	450	
Assessment Roll	$	5,565	$	5,565	$	-	$	5,565	$	5,732	
Attorney	$	6,100	$	6,470	$	1,130	$	7,600	$	6,100	
Annual Audit	$	4,100	$	3,200	$	-	$	3,200	$	3,400	
Management Fees	$	9,550	$	7,162	$	2,387	$	9,550	$	9,836	
Information Technology	$	891	$	668	$	223	$	891	$	918	
Website Maintenance	$	668	$	501	$	167	$	668	$	688	
Telephone	$	100	$	-	$	-	$	-	$	-	
Postage	$	200	$	664	$	50	$	714	$	600	
Printing & Binding	$	500	$	8	$	125	$	133	$	500	
Insurance	$	8,238	$	8,238	$	-	$	8,238	$	9,515	
Legal Advertising	$	1,000	$	546	$	250	$	796	$	1,000	
Other Current Charges	$	1,200	$	817	$	300	$	1,117	$	1,200	
Office Supplies	$	200	$	31	$	50	$	81	$	200	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total General & Administrative:	$	52,076	$	41,344	$	10,289	$	51,633	$	53,742	
Indigo East
Community Development District Proposed Budget
General Fund

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	6/30/25	3 Months	9/30/25	FY2026	

Operations & Maintenance						
Property Insurance	$	883	$	579	$	-	$	579	$	883	
Water Expense	$	2,724	$	1,621	$	681	$	2,302	$	2,724	
Electric Expense	$	30,360	$	38,137	$	13,712	$	51,849	$	56,042	
Irrigation Repairs	$	2,925	$	1,247	$	731	$	1,978	$	2,925	
Retention Ponds/ROW Maintenance	$	188,253	$	123,010	$	65,400	$	188,410	$	188,253	
Plant Replacement	$	2,500	$	850	$	625	$	1,475	$	2,500	
Tree Trimming	$	1,000	$	-	$	500	$	500	$	1,000	
Pressure Washing	$	18,207	$	18,000	$	-	$	18,000	$	18,207	
Well Maintenance/Repairs	$	4,050	$	-	$	1,013	$	1,013	$	4,050	
Contingency	$	8,361	$	-	$	2,090	$	2,090	$	10,850	
Total Operations & Maintenance:	$	259,263	$	183,443	$	84,752	$	268,196	$	287,434	

Other Expenditures						
Transfer Out - Capital Reserve	$	22,608	$	-	$	22,608	$	22,608	$	25,000	
Total Other Expenditures	$	22,608	$	-	$	22,608	$	22,608	$	25,000	
						
Total Expenditures	$	333,947	$	224,787	$	117,650	$	342,436	$	366,176	
						
Excess Revenues/(Expenditures)	$	-	$	112,171	$	(112,171)	$	-	$	-	
		
FY2023	
FY2024	
FY2025	
FY2026	
	Net Assessments	$254,337	$333,934	$333,934	$366,060	
	Discounts & Collections (6%)	$16,234	$21,315	$21,315	$23,366	
	Gross Assessments	$270,572	$355,249	$355,249	$389,426	
	
Total Units	
605	
605	
605	
605	
	Assessments per Unit	$447	$587	$587	$644	
Indigo East
Community Development District
General Fund Budget

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

The District receives interest earnings from its cash balance in the Truist operating account.

Expenditures:

Administrative:

Supervisor Fees

The Florida Statutes allows each board member to receive $200 per meeting not to exceed $4,800 in one year. This amount is based upon 5 Supervisors attending 4 monthly meetings.

FICA Expense

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

Engineering

The District’s engineer provides general engineering services to the District, e.g., attendance and preparation for monthly meetings, reviewing invoices, and various projects assigned as directed by the Board of Supervisors. The District currently has an agreement with Dewberry Engineers Inc.

Trustee Fees

The District issued Series 2016 Special Assessment Refunding Bonds that are administered by a Trustee at US Bank.

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b) (5) which relates to additional reporting requirements for unrated bond issues. The District currently contracted with Governmental Management Services – Central Florida, LLC.

Arbitrage

The District has contracted with AMTEC, an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on the Series 2016 Special Assessment Refunding Bonds.
Indigo East
Community Development District
General Fund Budget

Assessment Roll

Governmental Management Services – Central Florida, LLC serves as the District’s collection agent and certifies the District’s non-ad valorem assessments with the county tax collector.

Attorney

The District’s legal counsel provides general legal services to the District, i.e., attendance and preparation for monthly meetings, review operating and maintenance contracts, etc. The District currently has an agreement with Colen & Wagoner P.A.

Annual Audit

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

Management Fees

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

Information Technology

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

Printing & Binding

Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.
Indigo East
Community Development District
General Fund Budget

Insurance

The District’s general liability & public officials liability insurance policy is with Florida Insurance Alliance. The Florida Insurance Alliance specializes in providing insurance coverage to governmental agencies.

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation. The District does most of its legal advertising with CA Florida Holdings LLC.

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.

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.

Maintenance:

Water & Sewer

To record the water cost of irrigation charges to the common area. The District has the following accounts with Bay Laurel Center CDD.

Address	Monthly	Annually	
80th Terrace Median	$50	$600	
82nd/78th Terrace Median	$100	$1,200	
77th Court Culdesac	$30	$360	
Contingency			$564 	
		$2,724	

Electric Expense

To record the electric cost of lighting service. The District has the following account with Sumter Electric Cooperative, Inc. (SECO).

Description	Monthly	Annually	
Streetlighting	$4,492	$53,904	
Contingency			$2,138 	
TOTAL		$56,042	

Irrigation Repairs

To record the cost of various repairs that may be needed to the irrigation system.
Indigo East
Community Development District
General Fund Budget

Retention Ponds/ROW Maintenance

The District has contracted with Yellowstone Landscape – Southeast, LLC to provide the following services:

Turf Maintenance
A. Turf areas unless otherwise speciﬁed will be mowed on a weekly basis in the growing season (April through October). During months not speciﬁed in the growing season (November through March) the turf will be mowed at least twice a month unless abnormal conditions arise. Typical yearly mowing schedules will allow for 38 mowings per year.

Edging / String Trimming
A.  Edging of all hard edges: Sidewalks, Driveways, Curb lines etc. adjacent to maintained property will be edged on a weekly basis during the growing season in conjunction with the maintenance schedule. All storm water culverts will be string trimmed on a weekly basis during the growing season in conjunction with the maintenance schedule to ensure vegetation will not obstruct discharge culvert area.
Edging of all landscape beds will be done on a weekly basis to provide a crisp edge. Retention ponds with beds areas will be edged using mechanical equipment such as an edger, string trimmer. Herbicidal edging is will not be acceptable. Bed lines will be edged with the intent to keep the same original design and will be enlarged if plant material growth warrants.

Bed Maintenance
A. Beds are to be free of weeds, trash and other debris at all times. Pre-emergent and post—herbicidal applications may be used to help control weed growth but hand weeding will be done “as needed."

Tree Maintenance, Pruning and Fertilization
A. Tree staking materials will be adjusted, tightened, or removed to ensure proper growth.

Turf Fertilization
A.  St. Augustine Turf will be fertilized (3) times a year.

Mulch
A.  Pine Straw mulch will be added twice per year in landscape bed areas.

Description	Monthly	Annually	
Yellowstone Landscape – Southeast, LLC	$10,800	$129,600	
Pine Straw		$53,328	
Contingency			$5,325 	
TOTAL		$188,253	

Plant Replacement

Estimated cost to replace damaged plants within the District.

Tree Trimming

Estimated cost for tree trimming within the District.
Indigo East
Community Development District
General Fund Budget

Pressure Washing

Estimated cost to pressure wash, annually, curbs, sidewalks and common areas maintained by the District.

Well Repairs and Maintenance

Estimated cost for repairs and maintenance of the two wells.

Contingency

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

Other Expenditures:

Capital Reserve - Transfer

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.
Indigo East
Community Development District Proposed Budget
Debt Service Fund Series 2016

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget		
Description	FY2025	6/30/25	3 Months	9/30/25	FY2026		

Revenues						
Assessments - Tax Roll	$	82,589	$	82,097	$	491	$	82,589	$	80,774	
Interest Income	$	3,560	$	4,805	$	1,602	$	6,407	$	3,203	
Carry Forward Surplus	$	100,502	$	113,339	$	-	$	113,339	$	108,341	
Total Revenues	$	186,650	$	200,241	$	2,093	$	202,334	$	192,318	

Expenditures						
Special Call - 11/1	$	-	$	10,000	$	-	$	10,000	$	-	
Interest - 11/1	$	17,100	$	17,100	$	-	$	17,100	$	15,938	
Principal - 5/1	$	45,000	$	45,000	$	-	$	45,000	$	50,000	
Interest - 5/1	$	17,100	$	16,894	$	-	$	16,894	$	15,938	
Special Call - 5/1	$	-	$	5,000	$	-	$	5,000	$	-	
Total Expenditures	$	79,200	$	93,994	$	-	$	93,994	$	81,875	
						
Excess Revenues/(Expenditures)	$	107,450	$	106,247	$	2,093	$	108,341	$	110,443	
				
Nov 1, 2026	
$	14,906.25	
				Net Assessments	$80,774	
Discounts & Collections (6%) 	$5,156 						
Gross Assessments	$85,930					

Total Units 		178  Assessments per Unit 	$483 
Indigo East Community Development District Series 2016 Special Assessment Bonds
Amortization Schedule

Date		Balance		Prinicpal		Interest		Total		
										
11/01/25	$	735,000.00	$	-	$	15,937.50	$		77,831.25	
05/01/26	$	685,000.00	$	50,000.00	$	15,937.50				
11/01/26	$	715,000.00	$	-	$	14,906.25	$		80,843.75	
05/01/27	$	715,000.00	$	50,000.00	$	14,906.25				
11/01/27	$	660,000.00	$	-	$	13,875.00	$		78,781.25	
05/01/28	$	660,000.00	$	50,000.00	$	13,875.00				
11/01/28	$	605,000.00	$	-	$	12,843.75	$		76,718.75	
05/01/29	$	605,000.00	$	55,000.00	$	12,843.75				
11/01/29	$	545,000.00	$	-	$	11,709.38	$		79,553.13	
05/01/30	$	545,000.00	$	55,000.00	$	11,709.38				
11/01/30	$	485,000.00	$	-	$	10,575.00	$		77,284.38	
05/01/31	$	485,000.00	$	60,000.00	$	10,575.00				
11/01/31	$	425,000.00	$	-	$	9,337.50	$		79,912.50	
05/01/32	$	425,000.00	$	60,000.00	$	9,337.50				
11/01/32	$	360,000.00	$	-	$	7,987.50	$		77,325.00	
05/01/33	$	360,000.00	$	65,000.00	$	7,987.50				
11/01/33	$	295,000.00	$	-	$	6,525.00	$		79,512.50	
05/01/34	$	295,000.00	$	70,000.00	$	6,525.00				
11/01/34	$	225,000.00	$	-	$	4,950.00	$		81,475.00	
05/01/35	$	225,000.00	$	70,000.00	$	4,950.00				
11/01/35	$	155,000.00	$	-	$	3,375.00	$		78,325.00	
05/01/36	$	155,000.00	$	75,000.00	$	3,375.00				
11/01/36	$	80,000.00	$	-	$	1,687.50	$		80,062.50	
05/01/37	$	80,000.00	$	75,000.00	$	1,687.50	$		76,687.50	
			$	735,000.00	$	227,418.76	$	1,024,312.51		
Indigo East
Community Development District Proposed Budget
Capital Reserves Fund

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	6/30/25	3 Months	9/30/25	FY2026	

Revenues						
Interest Income	$	10,765	$	13,929	$	4,643	$	18,573	$	9,286	
Carry Forward Surplus	$	436,395	$	444,062	$	-	$	444,062	$	483,643	
Total Revenues	$	447,160  $	457,991  $	4,643  $	462,635  $	492,929	

Expenditures						
Roadway Resurfacing	$	-	$	-	$	-	$	-	$	35,000	
Landscape Refurbishment	$	-	$	-	$	-	$	-	$	-	
Roadway Striping & Signage	$	-	$	-	$	1,600	$	1,600	$	3,200	
Total Expenditures	$	-	$	-	$	1,600  $	1,600  $	38,200	

Other Financing Sources/(Uses)						
Transfer In	$	22,608	$	-	$	22,608	$	22,608	$	25,000	
Total Other Financing Sources/(Uses)	$	22,608  $	-	$	22,608  $	22,608  $	25,000	
						
Excess Revenues/(Expenditures)	$	469,768	$	457,991	$	25,651	$	483,643	$	479,729	

Section B
RESOLUTION 2025-06
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE INDIGO EAST COMMUNITY DEVELOPMENT DISTRICT IMPOSING SPECIAL ASSESSMENTS AND CERTIFYING AN ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Indigo East Community Development District (“the 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 Marion County, Florida (the “County”); and
WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted Improvement Plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors of the District (“Board”) hereby determines to undertake various operations and maintenance activities described in the District’s budget for Fiscal Year 2025-2026 (“Operations and Maintenance Budget”), 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 District’s budget for Fiscal Year 2025-2026; 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, The District has previously levied an assessment for debt service, which the District desires to collect on the tax roll for platted lots pursuant to the Uniform Method and which is also indicated on Exhibit “A”; 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
WHEREAS, the District has previously evidenced its intention to utilize this Uniform Method; and
WHEREAS, the District has approved an Agreement with the Tax Collector of the County to provide for the collection of the special assessments under the Uniform Method; and

WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments; and
WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the Indigo East Community Development District (the “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 on platted property 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 INDIGO EAST COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. BENEFIT. The provision of the services, facilities, and operations as described in Exhibit “A” confer a special and peculiar benefit to the lands within the District, which benefits exceed or equal the costs of the assessments. The allocation of the costs to the specially benefitted lands is shown in Exhibits “A” and “B.”

SECTION 2. ASSESSMENT IMPOSITION. A special assessment for operation and maintenance as provided for in Chapter 190, Florida Statutes, is hereby imposed and levied on benefitted lands within the District 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 shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method. The District shall also collect its previously levied debt service assessment pursuant to the Uniform method, as indicated on Exhibits “A” and “B.”

SECTION 4. ASSESSMENT ROLL. The District’s 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 there from shall be paid to the Indigo East Community Development District.

SECTION 5. ASSESSMENT ROLL AMENDMENT. The District Manager shall keep appraised of all updates made to the County property roll by Property Appraiser after the date of this Resolution, and shall amend the District’s 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 to the tax roll 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 of Supervisors of the Indigo East Community Development District.

PASSED AND ADOPTED this 19th day of August, 2025.

ATTEST:	INDIGO EAST COMMUNITY DEVELOPMENT DISTRICT

Secretary/ Assistant Secretary
By:	 Its:	
Exhibit A
Table of Contents

1-2

3-7

8

9

10
General Fund

General Fund Narrative

Debt Service Fund - Series 2016

Amortization Schedule - Series 2016

Capital Reserves Fund

Indigo East
Community Development District Proposed Budget
General Fund

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	6/30/25	3 Months	9/30/25	FY2026	

Revenues						
Maintenance Assessments	$	333,934	$	336,640	$	-	$	336,640	$	366,060	
Interest	$	13	$	318	$	112	$	430	$	115	
Carry Forward	$	-	$	-	$	5,367	$	5,367	$	-	
Total Revenues	$	333,947	$	336,958	$	5,479	$	342,436	$	366,176	

Expenditures						
General & Administrative						
Supervisor Fees	$	4,000	$	4,400	$	800	$	5,200	$	4,000	
FICA Expense	$	306	$	260	$	61	$	321	$	306	
Engineering	$	4,000	$	-	$	2,000	$	2,000	$	4,000	
Trustee Fees	$	2,050	$	-	$	2,050	$	2,050	$	2,255	
Dissemination	$	2,783	$	2,187	$	696	$	2,883	$	2,866	
Arbitrage	$	450	$	450	$	-	$	450	$	450	
Assessment Roll	$	5,565	$	5,565	$	-	$	5,565	$	5,732	
Attorney	$	6,100	$	6,470	$	1,130	$	7,600	$	6,100	
Annual Audit	$	4,100	$	3,200	$	-	$	3,200	$	3,400	
Management Fees	$	9,550	$	7,162	$	2,387	$	9,550	$	9,836	
Information Technology	$	891	$	668	$	223	$	891	$	918	
Website Maintenance	$	668	$	501	$	167	$	668	$	688	
Telephone	$	100	$	-	$	-	$	-	$	-	
Postage	$	200	$	664	$	50	$	714	$	600	
Printing & Binding	$	500	$	8	$	125	$	133	$	500	
Insurance	$	8,238	$	8,238	$	-	$	8,238	$	9,515	
Legal Advertising	$	1,000	$	546	$	250	$	796	$	1,000	
Other Current Charges	$	1,200	$	817	$	300	$	1,117	$	1,200	
Office Supplies	$	200	$	31	$	50	$	81	$	200	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total General & Administrative:	$	52,076	$	41,344	$	10,289	$	51,633	$	53,742	
Indigo East
Community Development District Proposed Budget
General Fund

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	6/30/25	3 Months	9/30/25	FY2026	

Operations & Maintenance						
Property Insurance	$	883	$	579	$	-	$	579	$	883	
Water Expense	$	2,724	$	1,621	$	681	$	2,302	$	2,724	
Electric Expense	$	30,360	$	38,137	$	13,712	$	51,849	$	56,042	
Irrigation Repairs	$	2,925	$	1,247	$	731	$	1,978	$	2,925	
Retention Ponds/ROW Maintenance	$	188,253	$	123,010	$	65,400	$	188,410	$	188,253	
Plant Replacement	$	2,500	$	850	$	625	$	1,475	$	2,500	
Tree Trimming	$	1,000	$	-	$	500	$	500	$	1,000	
Pressure Washing	$	18,207	$	18,000	$	-	$	18,000	$	18,207	
Well Maintenance/Repairs	$	4,050	$	-	$	1,013	$	1,013	$	4,050	
Contingency	$	8,361	$	-	$	2,090	$	2,090	$	10,850	
Total Operations & Maintenance:	$	259,263	$	183,443	$	84,752	$	268,196	$	287,434	

Other Expenditures						
Transfer Out - Capital Reserve	$	22,608	$	-	$	22,608	$	22,608	$	25,000	
Total Other Expenditures	$	22,608	$	-	$	22,608	$	22,608	$	25,000	
						
Total Expenditures	$	333,947	$	224,787	$	117,650	$	342,436	$	366,176	
						
Excess Revenues/(Expenditures)	$	-	$	112,171	$	(112,171)	$	-	$	-	
		
FY2023	
FY2024	
FY2025	
FY2026	
	Net Assessments	$254,337	$333,934	$333,934	$366,060	
	Discounts & Collections (6%)	$16,234	$21,315	$21,315	$23,366	
	Gross Assessments	$270,572	$355,249	$355,249	$389,426	
	
Total Units	
605	
605	
605	
605	
	Assessments per Unit	$447	$587	$587	$644	
Indigo East
Community Development District
General Fund Budget

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

The District receives interest earnings from its cash balance in the Truist operating account.

Expenditures:

Administrative:

Supervisor Fees

The Florida Statutes allows each board member to receive $200 per meeting not to exceed $4,800 in one year. This amount is based upon 5 Supervisors attending 4 monthly meetings.

FICA Expense

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

Engineering

The District’s engineer provides general engineering services to the District, e.g., attendance and preparation for monthly meetings, reviewing invoices, and various projects assigned as directed by the Board of Supervisors. The District currently has an agreement with Dewberry Engineers Inc.

Trustee Fees

The District issued Series 2016 Special Assessment Refunding Bonds that are administered by a Trustee at US Bank.

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b) (5) which relates to additional reporting requirements for unrated bond issues. The District currently contracted with Governmental Management Services – Central Florida, LLC.

Arbitrage

The District has contracted with AMTEC, an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on the Series 2016 Special Assessment Refunding Bonds.
Indigo East
Community Development District
General Fund Budget

Assessment Roll

Governmental Management Services – Central Florida, LLC serves as the District’s collection agent and certifies the District’s non-ad valorem assessments with the county tax collector.

Attorney

The District’s legal counsel provides general legal services to the District, i.e., attendance and preparation for monthly meetings, review operating and maintenance contracts, etc. The District currently has an agreement with Colen & Wagoner P.A.

Annual Audit

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

Management Fees

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

Information Technology

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

Printing & Binding

Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.
Indigo East
Community Development District
General Fund Budget

Insurance

The District’s general liability & public officials liability insurance policy is with Florida Insurance Alliance. The Florida Insurance Alliance specializes in providing insurance coverage to governmental agencies.

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation. The District does most of its legal advertising with CA Florida Holdings LLC.

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.

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.

Maintenance:

Water & Sewer

To record the water cost of irrigation charges to the common area. The District has the following accounts with Bay Laurel Center CDD.

Address	Monthly	Annually	
80th Terrace Median	$50	$600	
82nd/78th Terrace Median	$100	$1,200	
77th Court Culdesac	$30	$360	
Contingency			$564 	
		$2,724	

Electric Expense

To record the electric cost of lighting service. The District has the following account with Sumter Electric Cooperative, Inc. (SECO).

Description	Monthly	Annually	
Streetlighting	$4,492	$53,904	
Contingency			$2,138 	
TOTAL		$56,042	

Irrigation Repairs

To record the cost of various repairs that may be needed to the irrigation system.
Indigo East
Community Development District
General Fund Budget

Retention Ponds/ROW Maintenance

The District has contracted with Yellowstone Landscape – Southeast, LLC to provide the following services:

Turf Maintenance
A. Turf areas unless otherwise speciﬁed will be mowed on a weekly basis in the growing season (April through October). During months not speciﬁed in the growing season (November through March) the turf will be mowed at least twice a month unless abnormal conditions arise. Typical yearly mowing schedules will allow for 38 mowings per year.

Edging / String Trimming
A.  Edging of all hard edges: Sidewalks, Driveways, Curb lines etc. adjacent to maintained property will be edged on a weekly basis during the growing season in conjunction with the maintenance schedule. All storm water culverts will be string trimmed on a weekly basis during the growing season in conjunction with the maintenance schedule to ensure vegetation will not obstruct discharge culvert area.
Edging of all landscape beds will be done on a weekly basis to provide a crisp edge. Retention ponds with beds areas will be edged using mechanical equipment such as an edger, string trimmer. Herbicidal edging is will not be acceptable. Bed lines will be edged with the intent to keep the same original design and will be enlarged if plant material growth warrants.

Bed Maintenance
A. Beds are to be free of weeds, trash and other debris at all times. Pre-emergent and post—herbicidal applications may be used to help control weed growth but hand weeding will be done “as needed."

Tree Maintenance, Pruning and Fertilization
A. Tree staking materials will be adjusted, tightened, or removed to ensure proper growth.

Turf Fertilization
A.  St. Augustine Turf will be fertilized (3) times a year.

Mulch
A.  Pine Straw mulch will be added twice per year in landscape bed areas.

Description	Monthly	Annually	
Yellowstone Landscape – Southeast, LLC	$10,800	$129,600	
Pine Straw		$53,328	
Contingency			$5,325 	
TOTAL		$188,253	

Plant Replacement

Estimated cost to replace damaged plants within the District.

Tree Trimming

Estimated cost for tree trimming within the District.
Indigo East
Community Development District
General Fund Budget

Pressure Washing

Estimated cost to pressure wash, annually, curbs, sidewalks and common areas maintained by the District.

Well Repairs and Maintenance

Estimated cost for repairs and maintenance of the two wells.

Contingency

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

Other Expenditures:

Capital Reserve - Transfer

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.
Indigo East
Community Development District Proposed Budget
Debt Service Fund Series 2016

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget		
Description	FY2025	6/30/25	3 Months	9/30/25	FY2026		

Revenues						
Assessments - Tax Roll	$	82,589	$	82,097	$	491	$	82,589	$	80,774	
Interest Income	$	3,560	$	4,805	$	1,602	$	6,407	$	3,203	
Carry Forward Surplus	$	100,502	$	113,339	$	-	$	113,339	$	108,341	
Total Revenues	$	186,650	$	200,241	$	2,093	$	202,334	$	192,318	

Expenditures						
Special Call - 11/1	$	-	$	10,000	$	-	$	10,000	$	-	
Interest - 11/1	$	17,100	$	17,100	$	-	$	17,100	$	15,938	
Principal - 5/1	$	45,000	$	45,000	$	-	$	45,000	$	50,000	
Interest - 5/1	$	17,100	$	16,894	$	-	$	16,894	$	15,938	
Special Call - 5/1	$	-	$	5,000	$	-	$	5,000	$	-	
Total Expenditures	$	79,200	$	93,994	$	-	$	93,994	$	81,875	
						
Excess Revenues/(Expenditures)	$	107,450	$	106,247	$	2,093	$	108,341	$	110,443	
				
Nov 1, 2026	
$	14,906.25	
				Net Assessments	$80,774	
Discounts & Collections (6%) 	$5,156 						
Gross Assessments	$85,930					

Total Units 		178  Assessments per Unit 	$483 
Indigo East Community Development District Series 2016 Special Assessment Bonds
Amortization Schedule

Date		Balance		Prinicpal		Interest		Total		
										
11/01/25	$	735,000.00	$	-	$	15,937.50	$		77,831.25	
05/01/26	$	685,000.00	$	50,000.00	$	15,937.50				
11/01/26	$	715,000.00	$	-	$	14,906.25	$		80,843.75	
05/01/27	$	715,000.00	$	50,000.00	$	14,906.25				
11/01/27	$	660,000.00	$	-	$	13,875.00	$		78,781.25	
05/01/28	$	660,000.00	$	50,000.00	$	13,875.00				
11/01/28	$	605,000.00	$	-	$	12,843.75	$		76,718.75	
05/01/29	$	605,000.00	$	55,000.00	$	12,843.75				
11/01/29	$	545,000.00	$	-	$	11,709.38	$		79,553.13	
05/01/30	$	545,000.00	$	55,000.00	$	11,709.38				
11/01/30	$	485,000.00	$	-	$	10,575.00	$		77,284.38	
05/01/31	$	485,000.00	$	60,000.00	$	10,575.00				
11/01/31	$	425,000.00	$	-	$	9,337.50	$		79,912.50	
05/01/32	$	425,000.00	$	60,000.00	$	9,337.50				
11/01/32	$	360,000.00	$	-	$	7,987.50	$		77,325.00	
05/01/33	$	360,000.00	$	65,000.00	$	7,987.50				
11/01/33	$	295,000.00	$	-	$	6,525.00	$		79,512.50	
05/01/34	$	295,000.00	$	70,000.00	$	6,525.00				
11/01/34	$	225,000.00	$	-	$	4,950.00	$		81,475.00	
05/01/35	$	225,000.00	$	70,000.00	$	4,950.00				
11/01/35	$	155,000.00	$	-	$	3,375.00	$		78,325.00	
05/01/36	$	155,000.00	$	75,000.00	$	3,375.00				
11/01/36	$	80,000.00	$	-	$	1,687.50	$		80,062.50	
05/01/37	$	80,000.00	$	75,000.00	$	1,687.50	$		76,687.50	
			$	735,000.00	$	227,418.76	$	1,024,312.51		
Indigo East
Community Development District Proposed Budget
Capital Reserves Fund

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	6/30/25	3 Months	9/30/25	FY2026	

Revenues						
Interest Income	$	10,765	$	13,929	$	4,643	$	18,573	$	9,286	
Carry Forward Surplus	$	436,395	$	444,062	$	-	$	444,062	$	483,643	
Total Revenues	$	447,160  $	457,991  $	4,643  $	462,635  $	492,929	

Expenditures						
Roadway Resurfacing	$	-	$	-	$	-	$	-	$	35,000	
Landscape Refurbishment	$	-	$	-	$	-	$	-	$	-	
Roadway Striping & Signage	$	-	$	-	$	1,600	$	1,600	$	3,200	
Total Expenditures	$	-	$	-	$	1,600  $	1,600  $	38,200	

Other Financing Sources/(Uses)						
Transfer In	$	22,608	$	-	$	22,608	$	22,608	$	25,000	
Total Other Financing Sources/(Uses)	$	22,608  $	-	$	22,608  $	22,608  $	25,000	
						
Excess Revenues/(Expenditures)	$	469,768	$	457,991	$	25,651	$	483,643	$	479,729	
Exhibit B

Indigo East CDD
FY 26 Assessment Roll					
					
PARCEL	Units	FY 26 O&M	Debt	Total	
3530-0000-05	12	$7,724.16	$0.00	$7,724.16	
3530-0000-29			$0.00	$0.00	
3566-000-001			$0.00	$0.00	
3566-000-007			$0.00	$0.00	
3566-000-008			$0.00	$0.00	
3566-000-010			$0.00	$0.00	
3566-0010001			$0.00	$0.00	
3566-0010002			$0.00	$0.00	
3566-0010003			$0.00	$0.00	
3566-0010004			$0.00	$0.00	
3566-0010005			$0.00	$0.00	
3566-0010006			$0.00	$0.00	
3566-0010007			$0.00	$0.00	
3566-0010008			$0.00	$0.00	
3566-0010009			$0.00	$0.00	
3566-001-001	1	$643.68	$0.00	$643.68	
3566-001-002	1	$643.68	$0.00	$643.68	
3566-001-003	1	$643.68	$0.00	$643.68	
3566-001-004	1	$643.68	$0.00	$643.68	
3566-001-005	1	$643.68	$0.00	$643.68	
3566-001-006	1	$643.68	$0.00	$643.68	
3566-001-007	1	$643.68	$0.00	$643.68	
3566-001-008	1	$643.68	$0.00	$643.68	
3566-001-009	1	$643.68	$0.00	$643.68	
3566-001-010	1	$643.68	$0.00	$643.68	
3566-001-011	1	$643.68	$0.00	$643.68	
3566-001-012	1	$643.68	$0.00	$643.68	
3566-001-013	1	$643.68	$0.00	$643.68	
3566-001-014	1	$643.68	$0.00	$643.68	
3566-001-015	1	$643.68	$0.00	$643.68	
3566-001-016	1	$643.68	$0.00	$643.68	
3566-001-017	1	$643.68	$0.00	$643.68	
3566-001-018	1	$643.68	$0.00	$643.68	
3566-001-019	1	$643.68	$0.00	$643.68	
3566-001-020	1	$643.68	$0.00	$643.68	
3566-001-021	1	$643.68	$0.00	$643.68	
3566-001-022	1	$643.68	$0.00	$643.68	
3566-001-023	1	$643.68	$0.00	$643.68	
3566-001-024	1	$643.68	$0.00	$643.68	
3566-001-025	1	$643.68	$0.00	$643.68	
3566-001-026	1	$643.68	$0.00	$643.68	
3566-001-027	1	$643.68	$0.00	$643.68	
3566-001-028	1	$643.68	$0.00	$643.68	
3566-001-029	1	$643.68	$0.00	$643.68	
PARCEL	Units	FY 26 O&M	Debt	Total	
3566-001-030	1	$643.68	$0.00	$643.68	
3566-001-031	1	$643.68	$0.00	$643.68	
3566-001-032	1	$643.68	$0.00	$643.68	
3566-001-033	1	$643.68	$0.00	$643.68	
3566-001-034	1	$643.68	$0.00	$643.68	
3566-001-035	1	$643.68	$0.00	$643.68	
3566-001-036	1	$643.68	$0.00	$643.68	
3566-001-037	1	$643.68	$0.00	$643.68	
3566-001-038	1	$643.68	$0.00	$643.68	
3566-001-039	1	$643.68	$0.00	$643.68	
3566-001-040	1	$643.68	$0.00	$643.68	
3566-001-041	1	$643.68	$0.00	$643.68	
3566-001-042	1	$643.68	$0.00	$643.68	
3566-001-043	1	$643.68	$0.00	$643.68	
3566-001-044	1	$643.68	$0.00	$643.68	
3566-001-045	1	$643.68	$0.00	$643.68	
3566-001-046	1	$643.68	$0.00	$643.68	
3566-001-047	1	$643.68	$0.00	$643.68	
3566-001-048	1	$643.68	$0.00	$643.68	
3566-001-049	1	$643.68	$0.00	$643.68	
3566-001-050	1	$643.68	$0.00	$643.68	
3566-001-051	1	$643.68	$0.00	$643.68	
3566-001-052	1	$643.68	$0.00	$643.68	
3566-001-053	1	$643.68	$0.00	$643.68	
3566-001-054	1	$643.68	$0.00	$643.68	
3566-001-055	1	$643.68	$0.00	$643.68	
3566-001-056	1	$643.68	$0.00	$643.68	
3566-001-057	1	$643.68	$0.00	$643.68	
3566-001-058	1	$643.68	$0.00	$643.68	
3566-001-059	1	$643.68	$0.00	$643.68	
3566-001-060	1	$643.68	$0.00	$643.68	
3566-001-061	1	$643.68	$0.00	$643.68	
3566-001-062	1	$643.68	$0.00	$643.68	
3566-001-063	1	$643.68	$0.00	$643.68	
3566-001-064	1	$643.68	$0.00	$643.68	
3566-001-065	1	$643.68	$0.00	$643.68	
3566-001-066	1	$643.68	$0.00	$643.68	
3566-001-067	1	$643.68	$0.00	$643.68	
3566-001-068	1	$643.68	$0.00	$643.68	
3566-001-069	1	$643.68	$0.00	$643.68	
3566-001-070	1	$643.68	$0.00	$643.68	
3566-001-071	1	$643.68	$0.00	$643.68	
3566-001-072	1	$643.68	$0.00	$643.68	
3566-001-073	1	$643.68	$0.00	$643.68	
3566-001-074	1	$643.68	$0.00	$643.68	
3566-001-075	1	$643.68	$0.00	$643.68	
3566-001-076	1	$643.68	$0.00	$643.68	
PARCEL	Units	FY 26 O&M	Debt	Total	
3566-001-077	1	$643.68	$0.00	$643.68	
3566-001-078	1	$643.68	$0.00	$643.68	
3566-001-079	1	$643.68	$0.00	$643.68	
3566-001-080	1	$643.68	$0.00	$643.68	
3566-001-081	1	$643.68	$0.00	$643.68	
3566-001-082	1	$643.68	$0.00	$643.68	
3566-001-083	1	$643.68	$0.00	$643.68	
3566-001-084	1	$643.68	$0.00	$643.68	
3566-001-085	1	$643.68	$0.00	$643.68	
3566-001-086	1	$643.68	$0.00	$643.68	
3566-001-087	1	$643.68	$0.00	$643.68	
3566-001-088	1	$643.68	$0.00	$643.68	
3566-001-089	1	$643.68	$0.00	$643.68	
3566-001-090	1	$643.68	$0.00	$643.68	
3566-001-091	1	$643.68	$0.00	$643.68	
3566-001-092	1	$643.68	$0.00	$643.68	
3566-001-093	1	$643.68	$0.00	$643.68	
3566-001-094	1	$643.68	$0.00	$643.68	
3566-001-095	1	$643.68	$0.00	$643.68	
3566-001-096	1	$643.68	$0.00	$643.68	
3566-001-097	1	$643.68	$0.00	$643.68	
3566-001-098	1	$643.68	$0.00	$643.68	
3566-001-099	1	$643.68	$0.00	$643.68	
3566-001-100	1	$643.68	$0.00	$643.68	
3566-001-101	1	$643.68	$0.00	$643.68	
3566-001-102	1	$643.68	$0.00	$643.68	
3566-001-103	1	$643.68	$0.00	$643.68	
3566-001-104	1	$643.68	$0.00	$643.68	
3566-001-105	1	$643.68	$0.00	$643.68	
3566-001-106	1	$643.68	$0.00	$643.68	
3566-001-107	1	$643.68	$0.00	$643.68	
3566-001-108	1	$643.68	$0.00	$643.68	
3566-001-109	1	$643.68	$0.00	$643.68	
3566-001-110	1	$643.68	$0.00	$643.68	
3566-001-111	1	$643.68	$0.00	$643.68	
3566-001-112	1	$643.68	$0.00	$643.68	
3566-001-113	1	$643.68	$0.00	$643.68	
3566-001-114	1	$643.68	$0.00	$643.68	
3566-001-115	1	$643.68	$0.00	$643.68	
3566-001-116	1	$643.68	$0.00	$643.68	
3566-001-117	1	$643.68	$0.00	$643.68	
3566-001-118	1	$643.68	$0.00	$643.68	
3566-001-119	1	$643.68	$0.00	$643.68	
3566-001-120	1	$643.68	$0.00	$643.68	
3566-001-121	1	$643.68	$0.00	$643.68	
3566-001-122	1	$643.68	$0.00	$643.68	
3566-001-123	1	$643.68	$0.00	$643.68	
PARCEL	Units	FY 26 O&M	Debt	Total	
3566-001-124	1	$643.68	$0.00	$643.68	
3566-001-125	1	$643.68	$0.00	$643.68	
3566-001-126	1	$643.68	$0.00	$643.68	
3566-0020001			$0.00	$0.00	
3566-002-001			$0.00	$0.00	
3566-0020013			$0.00	$0.00	
3566-0020014			$0.00	$0.00	
3566-0020015			$0.00	$0.00	
3566-0020016			$0.00	$0.00	
3566-002-002			$0.00	$0.00	
3566-002-003			$0.00	$0.00	
3566-002-176	1	$643.68	$0.00	$643.68	
3566-002-177	1	$643.68	$0.00	$643.68	
3566-002-178	1	$643.68	$0.00	$643.68	
3566-002-179	1	$643.68	$0.00	$643.68	
3566-002-180	1	$643.68	$0.00	$643.68	
3566-002-181	1	$643.68	$0.00	$643.68	
3566-002-182	1	$643.68	$0.00	$643.68	
3566-002-183	1	$643.68	$0.00	$643.68	
3566-002-184	1	$643.68	$0.00	$643.68	
3566-002-185	1	$643.68	$0.00	$643.68	
3566-002-186	1	$643.68	$0.00	$643.68	
3566-002-187	1	$643.68	$0.00	$643.68	
3566-002-188	1	$643.68	$0.00	$643.68	
3566-002-189	1	$643.68	$0.00	$643.68	
3566-002-190	1	$643.68	$0.00	$643.68	
3566-002-191	1	$643.68	$0.00	$643.68	
3566-002-192	1	$643.68	$0.00	$643.68	
3566-002-193	1	$643.68	$0.00	$643.68	
3566-002-194	1	$643.68	$0.00	$643.68	
3566-002-195	1	$643.68	$0.00	$643.68	
3566-002-196	1	$643.68	$0.00	$643.68	
3566-002-197	1	$643.68	$0.00	$643.68	
3566-002-198	1	$643.68	$0.00	$643.68	
3566-002-199	1	$643.68	$0.00	$643.68	
3566-002-200	1	$643.68	$0.00	$643.68	
3566-002-201	1	$643.68	$0.00	$643.68	
3566-002-202	1	$643.68	$0.00	$643.68	
3566-002-203	1	$643.68	$0.00	$643.68	
3566-002-204	1	$643.68	$0.00	$643.68	
3566-002-205	1	$643.68	$0.00	$643.68	
3566-002-206	1	$643.68	$0.00	$643.68	
3566-002-207	1	$643.68	$0.00	$643.68	
3566-002-208	1	$643.68	$0.00	$643.68	
3566-002-209	1	$643.68	$0.00	$643.68	
3566-002-210	1	$643.68	$0.00	$643.68	
3566-002-211	1	$643.68	$0.00	$643.68	
PARCEL	Units	FY 26 O&M	Debt	Total	
3566-002-212	1	$643.68	$0.00	$643.68	
3566-002-213	1	$643.68	$0.00	$643.68	
3566-002-214	1	$643.68	$0.00	$643.68	
3566-002-215	1	$643.68	$0.00	$643.68	
3566-002-216	1	$643.68	$0.00	$643.68	
3566-002-217	1	$643.68	$0.00	$643.68	
3566-002-218	1	$643.68	$0.00	$643.68	
3566-002-219	1	$643.68	$0.00	$643.68	
3566-002-220	1	$643.68	$0.00	$643.68	
3566-002-221	1	$643.68	$0.00	$643.68	
3566-002-222	1	$643.68	$0.00	$643.68	
3566-002-223	1	$643.68	$0.00	$643.68	
3566-002-224	1	$643.68	$0.00	$643.68	
3566-0030001			$0.00	$0.00	
3566-0030010			$0.00	$0.00	
3566-0030011			$0.00	$0.00	
3566-0030012			$0.00	$0.00	
3566-003-225	1	$643.68	$0.00	$643.68	
3566-003-226	1	$643.68	$0.00	$643.68	
3566-003-227	1	$643.68	$0.00	$643.68	
3566-003-228	1	$643.68	$0.00	$643.68	
3566-003-229	1	$643.68	$0.00	$643.68	
3566-003-230	1	$643.68	$0.00	$643.68	
3566-003-231	1	$643.68	$0.00	$643.68	
3566-003-232	1	$643.68	$0.00	$643.68	
3566-003-233	1	$643.68	$0.00	$643.68	
3566-003-234	1	$643.68	$0.00	$643.68	
3566-003-235	1	$643.68	$0.00	$643.68	
3566-003-236	1	$643.68	$0.00	$643.68	
3566-003-237	1	$643.68	$0.00	$643.68	
3566-003-238	1	$643.68	$0.00	$643.68	
3566-003-239	1	$643.68	$0.00	$643.68	
3566-003-240	1	$643.68	$0.00	$643.68	
3566-003-241	1	$643.68	$0.00	$643.68	
3566-003-242	1	$643.68	$0.00	$643.68	
3566-003-243	1	$643.68	$0.00	$643.68	
3566-003-244	1	$643.68	$0.00	$643.68	
3566-003-245	1	$643.68	$0.00	$643.68	
3566-003-246	1	$643.68	$0.00	$643.68	
3566-003-247	1	$643.68	$0.00	$643.68	
3566-003-248	1	$643.68	$0.00	$643.68	
3566-003-249	1	$643.68	$0.00	$643.68	
3566-003-250	1	$643.68	$0.00	$643.68	
3566-003-251	1	$643.68	$0.00	$643.68	
3566-003-252	1	$643.68	$0.00	$643.68	
3566-003-253	1	$643.68	$0.00	$643.68	
3566-003-254	1	$643.68	$0.00	$643.68	
PARCEL	Units	FY 26 O&M	Debt	Total	
3566-003-255	1	$643.68	$0.00	$643.68	
3566-003-256	1	$643.68	$0.00	$643.68	
3566-003-257	1	$643.68	$0.00	$643.68	
3566-003-258	1	$643.68	$0.00	$643.68	
3566-003-259	1	$643.68	$0.00	$643.68	
3566-003-260	1	$643.68	$0.00	$643.68	
3566-003-261	1	$643.68	$0.00	$643.68	
3566-003-262	1	$643.68	$0.00	$643.68	
3566-003-263	1	$643.68	$0.00	$643.68	
3566-003-264	1	$643.68	$0.00	$643.68	
3566-003-265	1	$643.68	$0.00	$643.68	
3566-003-266	1	$643.68	$0.00	$643.68	
3566-003-267	1	$643.68	$0.00	$643.68	
3566-003-268	1	$643.68	$0.00	$643.68	
3566-0040001			$0.00	$0.00	
3566-0040005			$0.00	$0.00	
3566-0040009			$0.00	$0.00	
3566-004-127	1	$643.68	$0.00	$643.68	
3566-004-128	1	$643.68	$0.00	$643.68	
3566-004-129	1	$643.68	$0.00	$643.68	
3566-004-130	1	$643.68	$0.00	$643.68	
3566-004-131	1	$643.68	$0.00	$643.68	
3566-004-132	1	$643.68	$0.00	$643.68	
3566-004-133	1	$643.68	$0.00	$643.68	
3566-004-134	1	$643.68	$0.00	$643.68	
3566-004-135	1	$643.68	$0.00	$643.68	
3566-004-136	1	$643.68	$0.00	$643.68	
3566-004-137	1	$643.68	$0.00	$643.68	
3566-004-138	1	$643.68	$0.00	$643.68	
3566-004-139	1	$643.68	$0.00	$643.68	
3566-004-140	1	$643.68	$0.00	$643.68	
3566-004-141	1	$643.68	$0.00	$643.68	
3566-004-142	1	$643.68	$0.00	$643.68	
3566-004-143	1	$643.68	$0.00	$643.68	
3566-004-144	1	$643.68	$0.00	$643.68	
3566-004-145	1	$643.68	$0.00	$643.68	
3566-004-146	1	$643.68	$0.00	$643.68	
3566-004-147	1	$643.68	$0.00	$643.68	
3566-004-148	1	$643.68	$0.00	$643.68	
3566-004-149	1	$643.68	$0.00	$643.68	
3566-004-150	1	$643.68	$0.00	$643.68	
3566-004-151	1	$643.68	$0.00	$643.68	
3566-004-152	1	$643.68	$0.00	$643.68	
3566-004-153	1	$643.68	$0.00	$643.68	
3566-004-154	1	$643.68	$0.00	$643.68	
3566-004-155	1	$643.68	$0.00	$643.68	
3566-004-156	1	$643.68	$0.00	$643.68	
PARCEL	Units	FY 26 O&M	Debt	Total	
3566-004-157	1	$643.68	$0.00	$643.68	
3566-004-158	1	$643.68	$0.00	$643.68	
3566-004-159	1	$643.68	$0.00	$643.68	
3566-004-160	1	$643.68	$0.00	$643.68	
3566-004-163	1	$643.68	$0.00	$643.68	
3566-004-164	1	$643.68	$0.00	$643.68	
3566-004-165	1	$643.68	$0.00	$643.68	
3566-004-166	1	$643.68	$0.00	$643.68	
3566-004-167	1	$643.68	$0.00	$643.68	
3566-004-168	1	$643.68	$0.00	$643.68	
3566-004-169	1	$643.68	$0.00	$643.68	
3566-004-170	1	$643.68	$0.00	$643.68	
3566-004-171	1	$643.68	$0.00	$643.68	
3566-004-172	1	$643.68	$0.00	$643.68	
3566-004-173	1	$643.68	$0.00	$643.68	
3566-004-174	1	$643.68	$0.00	$643.68	
3566-004-175	1	$643.68	$0.00	$643.68	
3566-012-001			$0.00	$0.00	
3566-012-002			$0.00	$0.00	
3566-012-003			$0.00	$0.00	
3566-012-005			$0.00	$0.00	
3566-012-006			$0.00	$0.00	
3566-012-007			$0.00	$0.00	
3566-012-008			$0.00	$0.00	
3566-012-009			$0.00	$0.00	
3566-012-010			$0.00	$0.00	
3566-013-001			$0.00	$0.00	
3566-013-002			$0.00	$0.00	
3566-013-003			$0.00	$0.00	
3566-013-004			$0.00	$0.00	
3566-1107-01	1	$643.68	$482.75	$1,126.43	
3566-1107-02	1	$643.68	$482.75	$1,126.43	
3566-1107-03	1	$643.68	$482.75	$1,126.43	
3566-1107-04	1	$643.68	$482.75	$1,126.43	
3566-1107-05	1	$643.68	$482.75	$1,126.43	
3566-1107-06	1	$643.68	$482.75	$1,126.43	
3566-1107-07	1	$643.68	$0.00	$643.68	
3566-1107-08	1	$643.68	$482.75	$1,126.43	
3566-1107-09	1	$643.68	$482.75	$1,126.43	
3566-1107-10	1	$643.68	$482.75	$1,126.43	
3566-1107-11	1	$643.68	$482.75	$1,126.43	
3566-1107-12	1	$643.68	$482.75	$1,126.43	
3566-1107-13	1	$643.68	$482.75	$1,126.43	
3566-1107-14	1	$643.68	$482.75	$1,126.43	
3566-1107-15	1	$643.68	$482.75	$1,126.43	
3566-1107-16	1	$643.68	$482.75	$1,126.43	
3566-1107-17	1	$643.68	$482.75	$1,126.43	
PARCEL	Units	FY 26 O&M	Debt	Total	
3566-1107-18	1	$643.68	$482.75	$1,126.43	
3566-1107-19	1	$643.68	$482.75	$1,126.43	
3566-1107-20	1	$643.68	$482.75	$1,126.43	
3566-1107-21	1	$643.68	$482.75	$1,126.43	
3566-1107-22	1	$643.68	$482.75	$1,126.43	
3566-1107-23	1	$643.68	$482.75	$1,126.43	
3566-1107-24	1	$643.68	$482.75	$1,126.43	
3566-1107-25	1	$643.68	$482.75	$1,126.43	
3566-1107-26	1	$643.68	$482.75	$1,126.43	
3566-1107-27	1	$643.68	$482.75	$1,126.43	
3566-1107-28	1	$643.68	$0.00	$643.68	
3566-1107-29	1	$643.68	$482.75	$1,126.43	
3566-1107-30	1	$643.68	$482.75	$1,126.43	
3566-1107-31	1	$643.68	$482.75	$1,126.43	
3566-1107-32	1	$643.68	$482.75	$1,126.43	
3566-1107-33	1	$643.68	$0.00	$643.68	
3566-1107-34	1	$643.68	$0.00	$643.68	
3566-1107-35	1	$643.68	$482.75	$1,126.43	
3566-1107-36	1	$643.68	$482.75	$1,126.43	
3566-1107-37	1	$643.68	$0.00	$643.68	
3566-1107-38	1	$643.68	$482.75	$1,126.43	
3566-1107-39	1	$643.68	$482.75	$1,126.43	
3566-1107-40	1	$643.68	$482.75	$1,126.43	
3566-1107-41	1	$643.68	$482.75	$1,126.43	
3566-1107-42	1	$643.68	$482.75	$1,126.43	
3566-1107-43	1	$643.68	$0.00	$643.68	
3566-1107-44	1	$643.68	$482.75	$1,126.43	
3566-1107-45	1	$643.68	$482.75	$1,126.43	
3566-1107-46	1	$643.68	$482.75	$1,126.43	
3566-1107-47	1	$643.68	$482.75	$1,126.43	
3566-1107-48	1	$643.68	$482.75	$1,126.43	
3566-1107-49	1	$643.68	$482.75	$1,126.43	
3566-1107-50	1	$643.68	$482.75	$1,126.43	
3566-1107-51	1	$643.68	$482.75	$1,126.43	
3566-1107-52	1	$643.68	$482.75	$1,126.43	
3566-1107-53	1	$643.68	$482.75	$1,126.43	
3566-1107-54	1	$643.68	$482.75	$1,126.43	
3566-1107-55	1	$643.68	$482.75	$1,126.43	
3566-1107-56	1	$643.68	$482.75	$1,126.43	
3566-1107-57	1	$643.68	$482.75	$1,126.43	
3566-1107-58	1	$643.68	$482.75	$1,126.43	
3566-1107-59	1	$643.68	$482.75	$1,126.43	
3566-1107-60	1	$643.68	$482.75	$1,126.43	
3566-1107-61	1	$643.68	$482.75	$1,126.43	
3566-1107-62	1	$643.68	$482.75	$1,126.43	
3566-1108-01	1	$643.68	$482.75	$1,126.43	
3566-1108-02	1	$643.68	$0.00	$643.68	
PARCEL	Units	FY 26 O&M	Debt	Total	
3566-1108-03	1	$643.68	$482.75	$1,126.43	
3566-1108-04	1	$643.68	$482.75	$1,126.43	
3566-1108-05	1	$643.68	$482.75	$1,126.43	
3566-1108-06	1	$643.68	$482.75	$1,126.43	
3566-1108-07	1	$643.68	$0.00	$643.68	
3566-1108-08	1	$643.68	$482.75	$1,126.43	
3566-1108-09	1	$643.68	$482.75	$1,126.43	
3566-1108-10	1	$643.68	$482.75	$1,126.43	
3566-1108-11	1	$643.68	$482.75	$1,126.43	
3566-1108-12	1	$643.68	$0.00	$643.68	
3566-1108-13	1	$643.68	$0.00	$643.68	
3566-1108-14	1	$643.68	$0.00	$643.68	
3566-1108-15	1	$643.68	$482.75	$1,126.43	
3566-1108-16	1	$643.68	$482.75	$1,126.43	
3566-1108-17	1	$643.68	$482.75	$1,126.43	
3566-1108-18	1	$643.68	$0.00	$643.68	
3566-1108-19	1	$643.68	$482.75	$1,126.43	
3566-1108-20	1	$643.68	$482.75	$1,126.43	
3566-1108-21	1	$643.68	$482.75	$1,126.43	
3566-1108-22	1	$643.68	$482.75	$1,126.43	
3566-1108-23	1	$643.68	$482.75	$1,126.43	
3566-1108-24	1	$643.68	$482.75	$1,126.43	
3566-1108-25	1	$643.68	$482.75	$1,126.43	
3566-1108-26	1	$643.68	$0.00	$643.68	
3566-1108-27	1	$643.68	$0.00	$643.68	
3566-1108-28	1	$643.68	$0.00	$643.68	
3566-1108-29	1	$643.68	$0.00	$643.68	
3566-1108-30	1	$643.68	$482.75	$1,126.43	
3566-1108-31	1	$643.68	$482.75	$1,126.43	
3566-2210-01	1	$643.68	$0.00	$643.68	
3566-2210-02	1	$643.68	$482.75	$1,126.43	
3566-2210-03	1	$643.68	$482.75	$1,126.43	
3566-2210-04	1	$643.68	$0.00	$643.68	
3566-2210-05	1	$643.68	$0.00	$643.68	
3566-2210-06	1	$643.68	$482.75	$1,126.43	
3566-2210-07	1	$643.68	$482.75	$1,126.43	
3566-2210-08	1	$643.68	$482.75	$1,126.43	
3566-2210-09	1	$643.68	$482.75	$1,126.43	
3566-2210-10	1	$643.68	$0.00	$643.68	
3566-2210-11	1	$643.68	$0.00	$643.68	
3566-2210-12	1	$643.68	$482.75	$1,126.43	
3566-2210-13	1	$643.68	$482.75	$1,126.43	
3566-2210-14	1	$643.68	$482.75	$1,126.43	
3566-2210-15	1	$643.68	$482.75	$1,126.43	
3566-2210-16	1	$643.68	$482.75	$1,126.43	
3566-2210-17	1	$643.68	$482.75	$1,126.43	
3566-2210-18	1	$643.68	$0.00	$643.68	
PARCEL	Units	FY 26 O&M	Debt	Total	
3566-2210-19	1	$643.68	$482.75	$1,126.43	
3566-2210-20	1	$643.68	$482.75	$1,126.43	
3566-2210-21	1	$643.68	$0.00	$643.68	
3566-2210-22	1	$643.68	$0.00	$643.68	
3566-2210-23	1	$643.68	$482.75	$1,126.43	
3566-2210-24	1	$643.68	$482.75	$1,126.43	
3566-2210-25	1	$643.68	$482.75	$1,126.43	
3566-2210-26	1	$643.68	$482.75	$1,126.43	
3566-2210-27	1	$643.68	$482.75	$1,126.43	
3566-2210-28	1	$643.68	$482.75	$1,126.43	
3566-2210-29	1	$643.68	$482.75	$1,126.43	
3566-2210-30	1	$643.68	$482.75	$1,126.43	
3566-2210-31	1	$643.68	$482.75	$1,126.43	
3566-2210-32	1	$643.68	$482.75	$1,126.43	
3566-2210-33	1	$643.68	$482.75	$1,126.43	
3566-2210-34	1	$643.68	$482.75	$1,126.43	
3566-2210-35	1	$643.68	$482.75	$1,126.43	
3566-2211-01	1	$643.68	$482.75	$1,126.43	
3566-2211-02	1	$643.68	$482.75	$1,126.43	
3566-2211-03	1	$643.68	$482.75	$1,126.43	
3566-2211-04	1	$643.68	$482.75	$1,126.43	
3566-2211-05	1	$643.68	$482.75	$1,126.43	
3566-2211-06	1	$643.68	$482.75	$1,126.43	
3566-2211-07	1	$643.68	$482.75	$1,126.43	
3566-2211-08	1	$643.68	$482.75	$1,126.43	
3566-2211-09	1	$643.68	$482.75	$1,126.43	
3566-2211-10	1	$643.68	$482.75	$1,126.43	
3566-2211-11	1	$643.68	$482.75	$1,126.43	
3566-2211-12	1	$643.68	$482.75	$1,126.43	
3566-2211-13	1	$643.68	$482.75	$1,126.43	
3566-2212-01	1	$643.68	$482.75	$1,126.43	
3566-2212-02	1	$643.68	$0.00	$643.68	
3566-2212-03	1	$643.68	$0.00	$643.68	
3566-2212-04	1	$643.68	$0.00	$643.68	
3566-2212-05	1	$643.68	$0.00	$643.68	
3566-2212-06	1	$643.68	$482.75	$1,126.43	
3566-2212-07	1	$643.68	$482.75	$1,126.43	
3566-2212-08	1	$643.68	$482.75	$1,126.43	
3566-2212-09	1	$643.68	$482.75	$1,126.43	
3566-2212-10	1	$643.68	$482.75	$1,126.43	
3566-2212-11	1	$643.68	$482.75	$1,126.43	
3566-2212-12	1	$643.68	$482.75	$1,126.43	
3566-2212-13	1	$643.68	$482.75	$1,126.43	
3566-2212-14	1	$643.68	$482.75	$1,126.43	
3566-2212-15	1	$643.68	$482.75	$1,126.43	
3566-2212-16	1	$643.68	$482.75	$1,126.43	
3566-2212-17	1	$643.68	$482.75	$1,126.43	
PARCEL	Units	FY 26 O&M	Debt	Total	
3566-4000001			$0.00	$0.00	
3566-4000002			$0.00	$0.00	
3566-4000003			$0.00	$0.00	
3566-4000004			$0.00	$0.00	
3566-4001-01	1	$643.68	$0.00	$643.68	
3566-4001-02	1	$643.68	$0.00	$643.68	
3566-4002-01	1	$643.68	$0.00	$643.68	
3566-4002-02	1	$643.68	$0.00	$643.68	
3566-4003-01	1	$643.68	$0.00	$643.68	
3566-4003-02	1	$643.68	$0.00	$643.68	
3566-4004-01	1	$643.68	$0.00	$643.68	
3566-4004-02	1	$643.68	$0.00	$643.68	
3566-4005-01	1	$643.68	$0.00	$643.68	
3566-4005-02	1	$643.68	$0.00	$643.68	
3566-4006-01	1	$643.68	$0.00	$643.68	
3566-4006-02	1	$643.68	$0.00	$643.68	
3566-7701-01	1	$643.68	$0.00	$643.68	
3566-7701-02	1	$643.68	$482.75	$1,126.43	
3566-7701-03	1	$643.68	$0.00	$643.68	
3566-7701-04	1	$643.68	$482.75	$1,126.43	
3566-7701-05	1	$643.68	$0.00	$643.68	
3566-7701-06	1	$643.68	$0.00	$643.68	
3566-7701-07	1	$643.68	$482.75	$1,126.43	
3566-7701-08	1	$643.68	$482.75	$1,126.43	
3566-7701-09	1	$643.68	$0.00	$643.68	
3566-7701-10	1	$643.68	$0.00	$643.68	
3566-7701-11	1	$643.68	$482.75	$1,126.43	
3566-7701-12	1	$643.68	$0.00	$643.68	
3566-7701-13	1	$643.68	$0.00	$643.68	
3566-7701-14	1	$643.68	$482.75	$1,126.43	
3566-7701-15	1	$643.68	$0.00	$643.68	
3566-7701-16	1	$643.68	$482.75	$1,126.43	
3566-7701-17	1	$643.68	$0.00	$643.68	
3566-7701-18	1	$643.68	$0.00	$643.68	
3566-7701-19	1	$643.68	$0.00	$643.68	
3566-7701-20	1	$643.68	$0.00	$643.68	
3566-7701-21	1	$643.68	$0.00	$643.68	
3566-7701-22	1	$643.68	$0.00	$643.68	
3566-7701-23	1	$643.68	$0.00	$643.68	
3566-7701-24	1	$643.68	$0.00	$643.68	
3566-7701-25	1	$643.68	$0.00	$643.68	
3566-7701-26	1	$643.68	$0.00	$643.68	
3566-7701-27	1	$643.68	$0.00	$643.68	
3566-7701-28	1	$643.68	$482.75	$1,126.43	
3566-7701-29	1	$643.68	$482.75	$1,126.43	
3566-7701-30	1	$643.68	$0.00	$643.68	
3566-7701-31	1	$643.68	$0.00	$643.68	
PARCEL	Units	FY 26 O&M	Debt	Total	
3566-7701-32	1	$643.68	$482.75	$1,126.43	
3566-7701-33	1	$643.68	$0.00	$643.68	
3566-7701-34	1	$643.68	$0.00	$643.68	
3566-7701-35	1	$643.68	$0.00	$643.68	
3566-7701-36	1	$643.68	$0.00	$643.68	
3566-7701-37	1	$643.68	$0.00	$643.68	
3566-7701-38	1	$643.68	$0.00	$643.68	
3566-7701-39	1	$643.68	$0.00	$643.68	
3566-7701-40	1	$643.68	$0.00	$643.68	
3566-7701-41	1	$643.68	$0.00	$643.68	
3566-7701-42	1	$643.68	$0.00	$643.68	
3566-7701-43	1	$643.68	$0.00	$643.68	
3566-7701-44	1	$643.68	$482.75	$1,126.43	
3566-7701-45	1	$643.68	$482.75	$1,126.43	
3566-7701-46	1	$643.68	$0.00	$643.68	
3566-7701-47	1	$643.68	$0.00	$643.68	
3566-7701-48	1	$643.68	$482.75	$1,126.43	
3566-7701-49	1	$643.68	$0.00	$643.68	
3566-7701-50	1	$643.68	$0.00	$643.68	
3566-7701-51	1	$643.68	$482.75	$1,126.43	
3566-7701-52	1	$643.68	$0.00	$643.68	
3566-7701-53	1	$643.68	$0.00	$643.68	
3566-7701-54	1	$643.68	$0.00	$643.68	
3566-7701-55	1	$643.68	$0.00	$643.68	
3566-7701-56	1	$643.68	$482.75	$1,126.43	
3566-7701-57	1	$643.68	$0.00	$643.68	
3566-7701-58	1	$643.68	$0.00	$643.68	
3566-7701-59	1	$643.68	$0.00	$643.68	
3566-7701-60	1	$643.68	$0.00	$643.68	
3566-7701-61	1	$643.68	$0.00	$643.68	
3566-7701-62	1	$643.68	$0.00	$643.68	
3566-7701-63	1	$643.68	$0.00	$643.68	
3566-7701-64	1	$643.68	$0.00	$643.68	
3566-7701-65	1	$643.68	$0.00	$643.68	
3566-7701-66	1	$643.68	$0.00	$643.68	
3566-7701-67	1	$643.68	$482.75	$1,126.43	
3566-7701-68	1	$643.68	$0.00	$643.68	
3566-7701-69	1	$643.68	$0.00	$643.68	
3566-7701-70	1	$643.68	$482.75	$1,126.43	
3566-7701-71	1	$643.68	$0.00	$643.68	
3566-7701-72	1	$643.68	$482.75	$1,126.43	
3566-7701-73	1	$643.68	$482.75	$1,126.43	
3566-7701-74	1	$643.68	$0.00	$643.68	
3566-7701-75	1	$643.68	$482.75	$1,126.43	
3566-7702-01	1	$643.68	$0.00	$643.68	
3566-7702-02	1	$643.68	$482.75	$1,126.43	
3566-7702-03	1	$643.68	$482.75	$1,126.43	
PARCEL	Units	FY 26 O&M	Debt	Total	
3566-7702-04	1	$643.68	$482.75	$1,126.43	
3566-7702-05	1	$643.68	$0.00	$643.68	
3566-7702-06	1	$643.68	$482.75	$1,126.43	
3566-7702-07	1	$643.68	$0.00	$643.68	
3566-7702-08	1	$643.68	$0.00	$643.68	
3566-7702-09	1	$643.68	$0.00	$643.68	
3566-7702-10	1	$643.68	$482.75	$1,126.43	
3566-7702-11	1	$643.68	$482.75	$1,126.43	
3566-7702-12	1	$643.68	$0.00	$643.68	
3566-7702-13	1	$643.68	$0.00	$643.68	
3566-7702-14	1	$643.68	$0.00	$643.68	
3566-7702-15	1	$643.68	$0.00	$643.68	
3566-7702-16	1	$643.68	$482.75	$1,126.43	
3566-7702-17	1	$643.68	$0.00	$643.68	
3566-7702-18	1	$643.68	$0.00	$643.68	
3566-7702-19	1	$643.68	$0.00	$643.68	
3566-7702-20	1	$643.68	$0.00	$643.68	
3566-7702-21	1	$643.68	$482.75	$1,126.43	
3566-7702-22	1	$643.68	$482.75	$1,126.43	
3566-7702-23	1	$643.68	$482.75	$1,126.43	
3566-7702-24	1	$643.68	$482.75	$1,126.43	
3566-7702-25	1	$643.68	$0.00	$643.68	
3566-7702-26	1	$643.68	$0.00	$643.68	
3566-7702-27	1	$643.68	$482.75	$1,126.43	
3566-7702-28	1	$643.68	$482.75	$1,126.43	
3566-7702-29	1	$643.68	$482.75	$1,126.43	
3566-7705-01	1	$643.68	$0.00	$643.68	
3566-7705-02	1	$643.68	$0.00	$643.68	
3566-7705-03	1	$643.68	$0.00	$643.68	
3566-7705-04	1	$643.68	$0.00	$643.68	
3566-7705-05	1	$643.68	$0.00	$643.68	
3566-7705-06	1	$643.68	$0.00	$643.68	
3566-7705-07	1	$643.68	$0.00	$643.68	
3566-7705-08	1	$643.68	$0.00	$643.68	
3566-7705-09	1	$643.68	$0.00	$643.68	
3566-7705-10	1	$643.68	$0.00	$643.68	
3566-7705-11	1	$643.68	$0.00	$643.68	
3566-7705-12	1	$643.68	$0.00	$643.68	
3566-7705-13	1	$643.68	$0.00	$643.68	
3566-7705-14	1	$643.68	$0.00	$643.68	
3566-7705-15	1	$643.68	$0.00	$643.68	
3566-7705-16	1	$643.68	$0.00	$643.68	
3566-7705-17	1	$643.68	$0.00	$643.68	
3566-7705-18	1	$643.68	$0.00	$643.68	
3566-7705-19	1	$643.68	$0.00	$643.68	
3566-7705-20	1	$643.68	$0.00	$643.68	
3566-7705-21	1	$643.68	$482.75	$1,126.43	
PARCEL	Units	FY 26 O&M	Debt	Total	
3566-7705-22	1	$643.68	$482.75	$1,126.43	
3566-7705-23	1	$643.68	$482.75	$1,126.43	
3566-7705-24	1	$643.68	$0.00	$643.68	
3566-7705-25	1	$643.68	$0.00	$643.68	
3566-7705-26	1	$643.68	$482.75	$1,126.43	
3566-7705-27	1	$643.68	$0.00	$643.68	
3566-7731-01	1	$643.68	$0.00	$643.68	
3566-7731-02	1	$643.68	$0.00	$643.68	
3566-7731-03	1	$643.68	$0.00	$643.68	
3566-7731-04	1	$643.68	$0.00	$643.68	
3566-7731-05	1	$643.68	$0.00	$643.68	
3566-7731-06	1	$643.68	$0.00	$643.68	
3566-7731-07	1	$643.68	$0.00	$643.68	
3566-7731-08	1	$643.68	$0.00	$643.68	
3566-7731-09	1	$643.68	$0.00	$643.68	
3566-7731-10	1	$643.68	$482.75	$1,126.43	
3566-7731-11	1	$643.68	$0.00	$643.68	
3566-7731-12	1	$643.68	$0.00	$643.68	
3566-7731-13	1	$643.68	$0.00	$643.68	
3566-7731-14	1	$643.68	$0.00	$643.68	
3566-7731-15	1	$643.68	$482.75	$1,126.43	
3566-7731-16	1	$643.68	$0.00	$643.68	
3566-7731-17	1	$643.68	$482.75	$1,126.43	
3566-7731-18	1	$643.68	$482.75	$1,126.43	
3566-7731-19	1	$643.68	$482.75	$1,126.43	
3566-7732-01	1	$643.68	$482.75	$1,126.43	
3566-7732-02	1	$643.68	$0.00	$643.68	
3566-7732-03	1	$643.68	$0.00	$643.68	
3566-7732-04	1	$643.68	$482.75	$1,126.43	
3566-7732-05	1	$643.68	$0.00	$643.68	
3566-7732-06	1	$643.68	$482.75	$1,126.43	
3566-7732-07	1	$643.68	$482.75	$1,126.43	
Total Gross Assessments		$389,426.40	$85,446.75	$474,873.15	
					
Total Net Assessments		$366,060.82	$80,319.95	$446,380.76	

Section VI

Section A
 
ENGINEERING CONSULTANTS IN GEOTECHNICAL ·ENVIRONMENTAL· CONSTRUCTION MATERIALS TESTING

July 14, 2025
Project No. 25-1167.5839.1

Mr. Robert "Boe" Stepp
Vice President of Land Entitlements, Acquisitions & Development Colen Built Development, LLC
8435 SW 80th Street, Suite 3
Ocala, Florida 34481

Reference:		Surface Depressions, Pond B, Indigo East, SW 80th Place Road On Top of the World, Ocala, Florida
SWFWMD ERP Permit No. 43001436.018
Surface Depression Remediation

Dear Mr. Stepp:·

Geo-Technologies, Inc. (Geo-Tech) observed two (2) surface depressions ranging in size from approximately one (1) to two (2) feet in diameter and eight (8) to seventeen (17) feet deep in the south comer area of existing DRA at the above-mentioned site. We refer you to the Surface Depression Location Map and Site Photographs presented in Appendix II and III, respectively.
Based on our site observations, Geo-Tech recommends excavating the surface depressions and backfilling with sandy clay soil. The excavation in the base of the depressions should continue until firm soils are found. Sandy clay soils should have a minimum Plasticity Index of twenty-five
(25) with a minimum of fifty (50) percent passing a U.S. Standard No. 200 sieve. Backfill operations should continue until the backfill soils elevations are high enough to keep surface water runoff from ponding. Compaction of the soils should obtain a minimum of ninety (90) percent of the Modified Procter (ASTM D-1557) maximum dry density value. Uncompacted lifts shall be no thicker than si?6) inches. Any shallow limestone observed within t?? (3) feet of the ground surface should lJe-removed and capped over with sandy clay soils (See Figure 1).

If a chimney feature is observed during the excavation, Geo-Tech recommends placing boulders in the chimney feature approximately one-third (½) to one-half(½) the diameter of the chimney feature opening. Once the boulders have been placed, flowable grout should be pumped into the chimney to seal off the void space. The flowable grout should be pumped to an elevation above the boulders (See Figure 2).
The design civil engineer should be notified to ensure the.above-mentioned remediation does not affect the overall drainage capacity of the pond. We refer you to the Remediation Detail presented in Appendix I. Geo-Tech should be onsite to monitor the remediation of the surface depressions.

1016 S.E. 3RD AVENUE, OCALA, FLORIDA 34471 , PHONE:	(352) 694-7711 , FAX: (352) 694-7733
Surface Depressions, Pond B, Indigo East, SW 80th Place Road
On Top of the World, Ocala, Florida
July 14, 2025
Project No. 25-1167.5839.1
Geo-Tech appreciates the opportunity to provide our services for this project. Should you have any questions regarding the contents of this report or if we may be of further assistance, please do not hesitate to contact the undersigned.

Digitally signed by Craig Hampy Location: Geo­ Technologies, Inc. Date: 2025.07.14
10:07:34 -04'00'

CAH

2

·APPENDIXl

REMEDIATION DETAILS

6" TOPSOIL LAYER CAPABLE OF SUPPORTING VEGETATIVE GROWTH

SITE GRADE

3'-o"
MINIMUM OVER LIMESTONE OUTCROPPINGS

LIMESTONE BEDROCK

?ED-TECH, INC.
GECITECHNICAL ■EN\'!R?ENTAL
CONSlRUCTION MATERIALS 1ES11NG ■GEOPHYSICAL EXPLORATION
1Cl1S SE 3rd AVENUE, OCALA, FLORIDA 3+471 - (352) 694-7711
Figure

1

6" TOPSOIL LAYER CAPABLE OF SUPPORTING VEGETATIVE GROWTH

SITE GRADE
\(
\	/	/ /  ;	/	/'	//	I I
\	/	/	I
BACKFILL WITH CLAY SOILS	/
\ \v(MINIMUM PASSING -200 SIEVE= 50%)	/
3'-0" MINMUM	I	C,OMPA9TED TO A ?INIMUJ,V	(
,,	OF 90% PER ASTM D-1557	J
/	/
(?	//	/	'j:
?/ 	///	/  /   /)
-+------1	/	\	/	I
I
:	-	\v	/?	:

:	)/	:
BOULDERS 1/3 TO 1/2 DIAMETER	I
OF EXISTING OPENING AND FLOWABLE	J
i-/coN,CRETE. No BOULDER? LARGER lHANJI
f	3 FEJ;T_INDIAMElER/SHOULD BE US)	/	!

1
I I
COMPETENT SOILS

REMEDIATION DETAIL
NOT TO SCALE			
REMEDIATION DETAIL	G-E -Tl=tH
---=-	.."""'="""""'INC.
GEOTECHNJCAL ■ENVIRONMENTAL
CONS1RUCT10N MATERIALS 1[STINQ ■GEOPHYSICAL EMPLORA110N
1m6 SE 3rd AVENUE. OCALA. FLORIDA 3#71 - (352) 694-7711	Figure

2	

APPENDIX II

SURFACE DEPRESSION LOCATION MAP

:!J
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COLEN BUilT DEVELOPMENT SURFACE DEPRESSION, POND B
0
<-

-..J
;-J
U1
INDIGO EAST, SW 80TH PLACE ROAD
ON TOP OF THE WORLD, OCALA, FLORIDA

GEOlEOiNICAL ■EN"1RONMENTAL
.2	2'.
a,
<.,J
CONSTRUCTIONMAlERIALS 1ES11NG ■GEOPHYSICAL EXPLORATION

(.,<
I	:-t
U1  V,
? !=='

SURFACE DEPRESSION LOCATION MAP
1016 SE ;5rd ·A'VENUE. OCALA, R.ORIPA 34471 "" (352) 694-7711

APPENDIXIII

SITE PHOTOGRAPHS
Surface Depression, Pond B, Indigo East, SW 80th Place Road On Top of the World, Ocala, Florida
July 14, 2025
Project No. 25-1167.5839.1

Site Photo No. 1 - Depressions Located in the South Comer Area of the DRA

Site Photo No. 2 - Depression Located in the South Comer Area of the DRA
Surface Depression, Pond B, Indigo East, SW 80th Place Road On Top of the World, Ocala, Florida
July 14, 2025
Project No. 25-1167.5839.1

Site Photo No. 3 - Depression Located in the South Comer Area of the DRA

Section B
	
Rmldenflal • ?-?-?-i?-'-•·I	.
··-.:---·
7365 SW SR 200 • Ocala, A..3447.(352) 843-8312 Mobile
Ucensed and•?

DATE:

10:

'	..
,._.'

•·

We Atlmeciate Your Businessl •

Section C
?tpi{AIM¥AL
--?J?r.r'.	-
FLORIDA BtffiGBAPING
Residential • lti.J.'m..t..,n,erdal
•• 7365 SW SR 200 • Ocala, Fl 3447.(352) 843-8312 Mobile
Licensed and tnsitid·

OAlE:		

iO:	QJJ  Cof	o+	rive. W.....(l.	LP??•
f)?,..e,ss,..._,c---

;,

We Aopreciate Your Business/ •

Pn!saa.edbv

Section D
Fl  ndatlln
............Slnl  IS
July 29, 2025
United Strui;tural System,, LLC dbl
Foundation services of Central Florida
426S Northwest 44'?Ave,, Ocala, Florida 34482
PHONE: 352.622.9218
TOLL FREE: 866.622.3723
"IWW.fOUl\dltlOIIS&rvicesCF.coi'II

QUALITY FRO  1THEUNDE. GROUND UP.
sm,Cmlfin Cor1tmto1 C8C•1Z68713

Colen Built Development Attn: CW Howard
8435 SW 80th St
Suite 3
Ocala, Fl 34481 Cw_howard@colenbuilt.net

United Structural Systems, LLC PROPOSAL
Project:	Open Depression @ 55 80th St and 77th Ct, Ocala, Fl

·-
United Structural Systems LLC is pleased to present this proposal for sinkhole remediation by
Compaction Grouting of the subsiding area at the above-referenced address. This proposal is based on infonnation provided by Colen Built Development.
Here are a few of our features and benefits:
In business since 1994
Florida licensed statewide - CBC 1268713
Fully insured- General Liability, Workers Compensation and Automobile
Accredited business with the Better Business Bureau - A+ Rating
State-of-the-art equipment allows us to complete your project in less time T?		you again for your time and consideration,

Robert Stephenson General Manager
United Structural Systems, LLC

	COMPACTION GROUT	

Compaction Grouting consists of the stabilization of the soils in the subsiding areas using a low slump grout. This low-slump grouting involves the injection of a sand-cement grout under controlled pressures to compact and displace the soils. This controlled pressure grouting will tend to minimize the possibility of further raveling of soils into solution cavities.
-

1

DRILLING

United Structural Systems LLC carefully installs grout casings to protect your property throughout the entire process. Our site-specific drilHng equipment will install 3" diameter injection pipes t?  the recommended depth or refusal beneath-the existing ground surface at various locations. United­ Structural Systems, LLC, will angle our grout pipes as requested to maximize the effectiveness by treating them under the interior of the building.

GROUTING

The grouting will begin at the limestone layer. At this depth, the grout will be pumped at pressures in the range of Oto 300 psi. By utilizing multiple devices, we will monitor the ground surface and structure elevations for movement throughout the grouting process. As the grout injection pipes are extracted, grout displacement will achieve the project repair goal by sealing off the top surface
of limestone and filling channels, voids, and unstable soil settlements.
[j]

SCHEDULE OF WORK
SCHEDULE OF WORK

United Structural Systems LLC will pull the necessary permits.

United Structural Systems LLC will contact Sunshine 811 to have all underground utilities located as required by law.

United Structural Systems, LLC will coordinate all work with Colen Built Development.

United Structural Systems, LLC will make every effort to preserve all landscaping, grass, and building finishes.

United Structural Systems, LLC will provide a Release of Lien upon receipt of final payment.

SCHEDULE

United Structural Systems LLC will require approximately I day to complete the compaction grouting prog?.

We can typically mobilize 4-6 weeks from the Written Notice to Proceed, upon receipt of the building permit.

ITEMS TO BE FURNISHED BY OTHERS

Continuous access to and from the work area. Source of electricity (110 volts) and water.
SCOPE OF WORK

This proposal addresses sinkhole remediation and subsurface grouting to stabilize confirmed soft or loose soils. It will not mitigate the adverse effects of plastic and active clays, buried organics,
or debris. We will perform the grouting wirk under the direction and in cooperation with Colen	. ?
Built Development.

The guidelines for this work shall be in accordance with the subsurface investigation recommendation prepared by Colen Built Development.
These sinkhole repairs do not guarantee that volume changes of clay (expanding and shrinking) will not cause some future settling and/or cracking distress.

	SCHEDULE OF PRICES	

United Structural Systems LLC proposes to perform the work described above for the unit prices listed below. Due to the nature of this type of work and the unknown quantities of materials and depths required to complete the project, the unit price quotations are estimates only. Actual quantities may alter these estimates, and final payment is determined upon actual quantities supplied.
Remed"13t·IOD p rol!ram - C om ?action Groufmi

DESCRIPTION	ESTIMATED QUANTITY	
UNIT COST	
EXTENDED COST	
Pennit*	NIA	NIA	NIA	
Pump MobiHzation	I	$1,500.00	$1.500.00	
Compaction Grout••	
10 cy	$95.00	$950.00	
Total Estimated Cost Ra1112e			$2.450.00	
*Fees inay be adjusted due to varying costs in different counties/municipalities.
**GROUT SUPPLIED BY OTOW STIPULATIONS
Grout materials delivered, but unable to be placed, shall be charged $225.00 per cubic yard. This proposal does not include the cost of an on-site engineer to monitor work.
For grout used over or under the estimated cubic yard, add/deduct $95.00 per yard.
During the remediation process. soil conditions may make retrieving installed grout casings impossible. If grout casings are lost due to conditions beyond United Structural Systems, LLC control said casings will be charged at a unit rate of $22.00 per linear foot.

If water is unavailable, a $95.00 per day fee is added for the trailer.
Any additional costs incurred for removal and/or replacement of HVAC, electrical, plumbing, sewer, pool equipment, sprinkler system, utilities, or any other underground unknowns are not included in this proposal, unless specified, and will be an additional expense. No allowance is included for dealing with previous foundation repair efforts by others or design changes thereof.

[i]
TERMS OF PAYMENT
The balance of the contract is due upon completion. Final payment will be made within 30 days of the invoice date. We accept checks and all major credit cards as a method of payment. The owner agrees to pay the cost of collection should any action be taken to collect any/all amounts due and unpaid, including court costs and attorney's fees. This proposal is good for 30 days.
Thank you for considering us for this project. If we can be of further service, please contact us.

R?	Submitted,

Robert Stephenson, General Manager United Structural Systems, LLC

Accepted By

Date  ?· 2.' • l ..S- 

Date	

THIS PROPOSAL IS TO BECOME AN INTEGRAL PART OF ANY SUBCONTRACT OR PURCHASE ORDER YOU MAY ISSUE.

[fil]

Section E

READY MIX PRICE LIST	Unit Price

Non Shrink Grout (9 yd loads)	$160.00 CYD

Non Excavatable Flow Fill (8 yd loads)	$145.00 CYD

Additional Fees

*OTOWICALESAIINDIGO FUEL AND ENVIRONMENTAL FEE	$1/Load

Please note that the prices above do not include sale tax

The items listed above are priced per yard and will go into effect August 1, 2025 for On Top of the Worldjobsites. If you have any questions, please do not hesitate to reach out to me at 352-220-8178.
We look forwariho working with you.

Sincerely Sam Linder
Swift Concrete General Manager

Swift Concrete, 5025 NE 36th Ave Road, Ocala, FL 34479 Phone 352-220-8178  email: slinder@swiftconcretefl.com

Section VII

August 11, 2025
1001 Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

Board of Supervisors
Indigo East Community Development District 219 East Livingston Street
Orlando, Florida 32801
We are pleased to confirm our understanding of the services we are to provide Indigo East Community Development District, Marion County, Florida (“the District”) for the fiscal year ended September 30, 2025. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Indigo East Community Development District as of and for the fiscal year ended September 30, 2025. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes. This letter serves to renew our agreement and establish the terms and fee for the 2025 audit.
Accounting principles generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District’s basic financial statements. Such information, 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. As part of our engagement, we will apply certain limited procedures to the District’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding 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 will 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.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management’s Discussion and Analysis
Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District’s financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.
Indigo East Community Development District	Page 2

Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute 218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District’s compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District’s compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management’s responsibility. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management’s views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.
With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.
Indigo East Community Development District	Page 3

Audit Procedures—General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures—Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District’s compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.

Furthermore, Grau & Associates agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Auditor acknowledges that the designated public records custodian for the District is the District Manager (“Public Records Custodian”). Among other requirements and to the extent applicable by law, Grau & Associates shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Auditor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Grau & Associate’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Grau & Associates, Grau & Associates shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.
Indigo East Community Development District	Page 4

IF GRAU & ASSOCIATES HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ITS DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN AT: C/O GOVERNMENTAL MANAGEMENT SERVICES – CENTRAL FLORIDA LLC, 219 EAST LIVINGSTON STREET ORLANDO, FLORIDA 32801, OR RECORDREQUEST@GMSCFL.COM, PH: (407) 841-5524.

Our fee for these services will not exceed $3,300 for the September 30, 2025 audit, unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued. This agreement is automatically renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately.

We will complete the audit within prescribed statutory deadlines, which requires the District to submit its annual audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year, with the understanding that your employees will provide information needed to perform the audit on a timely basis.

The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.

Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out- of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate.

The District has the option to terminate this agreement with or without cause by providing thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or services rendered up until the effective termination of this agreement, subject to whatever claims or off-sets the District may have against Grau & Associates.
We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2022 peer review report accompanies this letter.

We appreciate the opportunity to be of service to Indigo East Community Development District and believe this letter accurately summarizes the terms of our engagement and, with any addendum, if applicable, is the complete and exclusive statement of the agreement between Grau & Associates and the District with respect to the terms of the engagement between the parties. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.
Very truly yours, Grau & Associates

Antonio J. Grau

RESPONSE:
This letter correctly sets forth the understanding of Indigo East Community Development District.

By: 	

Title: 	

Date: 	
Indigo East Community Development District	Page 5

Section VIII

Section B

Section 1
Indigo East
Community Development District
Summary of Invoices

May 7, 2025 to August 5, 2025

Fund	Date	Check No.'s		Amount		

General Fund	
5/13/25	
1741-1742	
$	
101,197.86		
	5/22/25	1743-1744	$		2,579.11	
	6/3/25	1745	$		1,500.00	
	6/10/25	1746-1747	$		11,498.90	
	6/18/25	1748	$		1,209.04	
	6/20/25	1749	$		18,850.00	
	6/24/25	1750	$		10,800.00	
	7/15/25	1751	$		1,280.84	
	7/22/25	1752-1753	$		931.11	
	8/5/25	1754	$		550.00	
			$	150,396.86		
Payroll		May 7, 2025 to August 5, 2025				
	Harold Brouillard	50313/ 50317	$		369.40	
	Robert D Hutson	50314/ 50318	$		369.40	
	John Gysen	50315/ 50319	$		400.00	
	Terrance Solan	50316/ 50320	 $	369.40 			
			$		1,508.20	
			$	151,905.06		
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/12/25	PAGE	1
*** CHECK DATES 05/07/2025 - 08/05/2025 ***	INDIGO EAST - GENERAL FUND
BANK A INDIGO EAST CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
275	202505 310-51300-34000	*	795.83
MANAGEMENT FEES-MAY25
275	202505 310-51300-34200	*	55.67
WEBSITE MANAGEMENT-MAY25
275	202505 310-51300-34300	*	74.25
INFORMATION TECH-MAY25
275	202505 310-51300-31300	*	231.92
DISSEMINATION SVCS-MAY25
275	202505 310-51300-42000	*	40.19
POSTAGE
GOVERNMENTAL MANAGEMENT SERVICES-CF	1,197.86 001741
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/13/25 00082	5/13/25 05132025 202505 300-15100-10000	*	100,000.00
EXCESS FUNDS TXFER TO SBA
STATE BOARD OF ADMINISTRATION	100,000.00 001742
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/22/25 00035	5/22/25 05222025 202505 300-20700-10000	*	2,579.11
ASSESSMENT TXFER S2016
INDIGO EAST CDD C/O USBANK	2,579.11 001743
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/22/25 00086	5/01/25 912014	202505 320-53800-47300	*	10,800.00
LANDSCAPE MAINT MAY25
5/02/25 907116	202504 320-53800-43200	*	1,018.57
IRRIGATION REPAIRS
YELLOWSTONE LANDSCAPE - SOUTHEAST	11,818.57 001744
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/25 00086	5/01/25 912014	202505 320-53800-47300	V	10,800.00- LANDSCAPE MAINT MAY25
5/02/25 907116	202504 320-53800-43200	V	1,018.57- IRRIGATION REPAIRS
YELLOWSTONE LANDSCAPE - SOUTHEAST	11,818.57-001744
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/03/25 00002	5/27/25 6303	202505 310-51300-31500	*	1,500.00
GENERAL COUNSEL MAY25
COLEN & WAGONER P A	1,500.00 001745
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/25 00035	6/04/25 06042025 202506 300-20700-10000	*	698.90
ASSESSMENT TXFER - S2016
INDIGO EAST CDD C/O USBANK	698.90 001746
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/25 00086	5/01/25 912014	202505 320-53800-47300	*	10,800.00
LANDSCAPE MAINT MAY25
YELLOWSTONE LANDSCAPE - SOUTHEAST	10,800.00 001747
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/25 00019	6/01/25 276	202506 310-51300-34000	*	795.83
MANAGEMENT FEES-JUN25
INDE INDIGO EAST	ZYAN
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/12/25	PAGE	2
*** CHECK DATES 05/07/2025 - 08/05/2025 ***	INDIGO EAST - GENERAL FUND
BANK A INDIGO EAST CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....

PLANT INSTL ENTRY MEDIAN
MHS COMPANIES INC	18,850.00 001749
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/25 00086	6/01/25 922646	202506 320-53800-47300	*	10,800.00
LANDSCAPE MAINT JUN25

MANAGEMENT FEES-JUL25
795.83

DISSEMINATION SVCS-JUL25

POSTAGE,HANDLING

ACTION MAIL SERVICES	807.07 001752
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/22/25 00081	6/30/25 00071969 202506 310-51300-48000	*	124.04
NOT OF BOS MTG_6/09/25
GANNETT MEDIA CORP DBA GANNETT	124.04 001753
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
INDE INDIGO EAST	ZYAN
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/12/25	PAGE	3
*** CHECK DATES 05/07/2025 - 08/05/2025 ***	INDIGO EAST - GENERAL FUND
BANK A INDIGO EAST CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
8/05/25 00066	7/15/25 180361	202507 310-51300-31100	*	550.00
GENERAL ENGINEERING JUL25
GEO-TECHNOLOGIES, INC.	550.00 001754
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	150,396.86
TOTAL FOR REGISTER	150,396.86

INDE INDIGO EAST	ZYAN

Section 2

Indigo East
Community Development District

Unaudited Financial Reporting
June 30, 2025

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Debt Service Fund	

5	
	Capital Reserve Fund	

6	
	Month to Month	

7	
	Long-Term Debt	

8	
	Assessment Receipt Schedule	
Indigo East
Community Development District Combined Balance Sheet
June 30, 2025

Assets:
Cash						
Operating Account	$	67,205	$	-	$	-	$	67,205			
State Board of Administration	$	100,306	$	-	$	457,893	$	558,199			
Investment						
Series 2016 Reserve	
$	-	$	32,905	
$	-	$	32,905				
Revenue	$	-	$	105,533	$	-	$	105,533				
Prepayment	$	-	$	4,148	$	-	$	4,148				
Accrued Interest Receivable	$	-	$	190	$	99	$	289				
Due from General Fund	$	-	$	494	$	-	$	494				
Due from Capital Reserves	$	7,500	$	-	$	-	$	7,500				
Due from Other	$	450	$	-	$	-	$	450				
Total Assets	$	175,461	$	143,270	$	457,991	$	776,722			
Liabilities:						
Accounts Payable	$	124	$	-	$	-	$	124			
Due to Debt Service	$	494	$	-	$	-	$	494			
Total Liabilites	$	618	$	-	$	-	$	618			

Fund Balance:						
Assigned For:						
Capital Reserve	$	-	$	-	$	457,991	$	457,991			
Restricted For:						
Debt Service Series 2016	$	-	$	143,270	$	-	$	143,270			
Unassigned	$	174,843	$	-	$	-	$	174,843			
Total Fund Balances	$	174,843	$	143,270	$	457,991	$	776,104		
						
Total Liabilities & Fund Balance	$	175,461	$	143,270	$	457,991	$	776,722		
Indigo East
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2025

Adopted	Prorated Budget	Actual		
Budget	Thru 06/30/25	Thru 06/30/25	Variance	

Revenues:					
Assessments - Tax Roll	$	333,934	$	333,934	$	336,640	$	2,706	
Interest	$	13	$	13	$	318	$	305	
Total Revenues	$	333,947	$	333,947	$	336,958	$	3,011	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	4,000	$	3,000	$	4,400	$	(1,400)	
FICA Expense	$	306	$	230	$	260	$	(31)	
Engineering	$	4,000	$	3,000	$	-	$	3,000	
Trustee Fees	$	2,050	$	-	$	-	$	-	
Dissemination	$	2,783	$	2,087	$	2,187	$	(100)	
Arbitrage	$	450	$	450	$	450	$	-	
Assessment Roll	$	5,565	$	5,565	$	5,565	$	-	
Attorney	$	6,100	$	4,575	$	6,470	$	(1,895)	
Annual Audit	$	4,100	$	3,200	$	3,200	$	-	
Management Fees	$	9,550	$	7,163	$	7,162	$	0	
Information Technology	$	891	$	668	$	668	$	-	
Website Maintenance	$	668	$	501	$	501	$	(0)	
Telephone	$	100	$	75	$	-	$	75	
Postage	$	200	$	150	$	664	$	(514)	
Printing & Binding	$	500	$	375	$	8	$	367	
Insurance	$	8,238	$	8,238	$	8,238	$	-	
Legal Advertising	$	1,000	$	750	$	546	$	204	
Other Current Charges	$	1,200	$	900	$	817	$	83	
Office Supplies	$	200	$	150	$	31	$	119	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	52,076	$	41,252	$	41,344	$	(92)	
Indigo East
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2025

Adopted	Prorated Budget	Actual		
Budget	Thru 06/30/25	Thru 06/30/25	Variance	

Operation and Maintenance					
Property Insurance	$	883	$	883	$	579	$	304	
Water Expense	$	2,724	$	2,043	$	1,621	$	422	
Electric Expense	$	30,360	$	22,770	$	38,137	$	(15,367)	
Irrigation Repairs	$	2,925	$	2,194	$	1,247	$	947	
Retention Ponds/ROW Maintenance	$	188,253	$	141,190	$	123,010	$	18,180	
Plant Replacement	$	2,500	$	1,875	$	850	$	1,025	
Tree Trimming	$	1,000	$	750	$	-	$	750	
Pressure Washing	$	18,207	$	13,655	$	18,000	$	(4,345)	
Well Maintenance/Repairs	$	4,050	$	3,038	$	-	$	3,038	
Contingency	$	8,361	$	6,271	$	-	$	6,271	
Total O&M Expenditures:	$	259,263	$	194,668	$	183,443	$	11,225	
					
Total Expenditures	$	311,339	$	235,920	$	224,787	$	11,133	
					
Excess Revenues (Expenditures)	$	22,608		$	112,171		

Other Financing Sources/(Uses)					
Transfer In/(Out) - Capital Reserve	$	(22,608)	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	(22,608)	$	-	$	-	$	-	

Fund Balance - Beginning	$	-	$	62,672	
			
Fund Balance - Ending	$	-	$	174,843	
Indigo East
Community Development District Debt Service Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2025

Adopted	Prorated Budget	Actual		
Budget	Thru 06/30/25	Thru 06/30/25	Variance	

Revenues:					
Assessments - Tax Roll	$	82,589	$	82,589	$	82,097	$	(491)	
Interest Income	$	3,560	$	3,560	$	4,805	$	1,246	
Total Revenues	$	86,148	$	86,148	$	91,020	$	4,871	

Expenditures:					
Special Call - 11/1	$	-	$	-	$	10,000	$	(10,000)	
Interest - 11/1	$	17,100	$	17,100	$	17,100	$	-	
Principal - 5/1	$	45,000	$	45,000	$	45,000	$	-	
Interest - 5/1	$	17,100	$	17,100	$	16,894	$	206	
Special Call - 5/1	$	-	$	5,000	$	5,000	$	-	
Total Expenditures	$	79,200	$	84,200	$	93,994	$	(9,794)	
					
Excess Revenues (Expenditures)	$	6,948		$	(2,974)		
					
Fund Balance - Beginning	$	100,502		$	146,244		
					
Fund Balance - Ending	$	107,450		$	143,270		
Indigo East
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2025

Adopted	Prorated Budget	Actual		
Budget	Thru 06/30/25	Thru 06/30/25	Variance	

Revenues:					
Interest Income	$	10,765	$	10,765	$	13,929	$	3,164	
Total Revenues	$	10,765	$	10,765	$	13,929	$	3,164	

Expenditures:					
Capital Outlay	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess Revenues (Expenditures)	$	10,765		$	13,929		

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	22,608	

$	-	

$	-	

$	-	
Total Other Financing Sources/(Uses)	$	22,608	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	33,373		$	13,929		
					
Fund Balance - Beginning	$	436,395		$	444,062		
					
Fund Balance - Ending	$	469,768		$	457,991		
Indigo East
Community Development District Month to Month

Revenues:											
Assessments - Tax Roll	$	-	$	10,219	$	67,395	$	138,045	$	98,762	$	13,111	$	6,795	$	1,110	$	1,203	$	-  $	-  $	-  $  336,640	
Interest	$	1	$	0	$	0	$	1	$	2	$	2	$	2	$	2	$	307	$	-  $	-  $	-  $	318	
Total Revenues	$	1	$	10,219	$	67,396	$	138,047	$	98,764	$	13,114	$	6,797	$	1,112	$	1,510	$	-  $	-  $	-  $  336,958	

Expenditures:											
General & Administrative:											
Supervisor Fees	$	800	$	1,000	$	-	$	-	$	1,000	$	-	$	-	$	800	$	800	$	-  $	-  $	-  $	4,400	
FICA Expense	$	46	$	61	$	-	$	-	$	61	$	-	$	-	$	46	$	46	$	-  $	-  $	-  $	260	
Engineering	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Trustee Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Dissemination	$	332	$	232	$	232	$	232	$	232	$	232	$	232	$	232	$	232	$	-  $	-  $	-  $	2,187	
Arbitrage	$	-	$	-	$	-	$	450	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	450	
Assessment Roll	$	5,565	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	5,565	
Attorney	$	1,500	$	1,770	$	-	$	200	$	1,500	$	-	$	-	$	1,500	$	-	$	-  $	-  $	-  $	6,470	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,200	$	-	$	-  $	-  $	-  $	3,200	
Management Fees	$	796	$	796	$	796	$	796	$	796	$	796	$	796	$	796	$	796	$	-  $	-  $	-  $	7,162	
Information Technology	$	74	$	74	$	74	$	74	$	74	$	74	$	74	$	74	$	74	$	-  $	-  $	-  $	668	
Website Maintenance	$	56	$	56	$	56	$	56	$	56	$	56	$	56	$	56	$	56	$	-  $	-  $	-  $	501	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Postage	$	207	$	38	$	63	$	83	$	26	$	118	$	37	$	40	$	51	$	-  $	-  $	-  $	664	
Printing & Binding	$	-	$	-	$	0	$	-	$	-	$	8	$	-	$	-	$	-	$	-  $	-  $	-  $	8	
Insurance	$	8,238	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	8,238	
Legal Advertising	$	280	$	142	$	-	$	-	$	-	$	-	$	-	$	-	$	124	$	-  $	-  $	-  $	546	
Other Current Charges	$	119	$	85	$	85	$	84	$	91	$	88	$	91	$	87	$	88	$	-  $	-  $	-  $	817	
Office Supplies	$	0.12	$	0	$	30	$	0	$	0	$	-	$	0	$	-	$	0	$	-  $	-  $	-  $	31	
Property Taxes	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	175	
Total General & Administrative:	$	18,187	$	4,255	$	1,336	$	1,975	$	3,836	$	1,371	$	1,286	$	6,831	$	2,267	$	-  $	-  $	-  $	41,344	

Operation and Maintenance											
Property Insurance	$	579	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	579	
Water Expense	$	175	$	164	$	178	$	185	$	179	$	191	$	183	$	177	$	189	$	-  $	-  $	-  $	1,621	
Electric Expense	$	4,071	$	4,304	$	4,212	$	4,212	$	4,492	$	4,212	$	4,071	$	4,352	$	4,212	$	-  $	-  $	-  $	38,137	
Irrigation Repairs	$	-	$	-	$	-	$	-	$	1,247	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	1,247	
Retention Ponds/ROW Maintenance	$	11,806	$	10,800	$	10,800	$	35,604	$	10,800	$	10,800	$	10,800	$	10,800	$	10,800	$	-  $	-  $	-  $  123,010	
Plant Replacement	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	850	$	-  $	-  $	-  $	850	
Tree Trimming	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Pressure Washing	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	18,000	$	-  $	-  $	-  $	18,000	
Well Maintenance/Repairs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Contingency	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Total O&M Expenses:	$	16,631	$	15,268	$	15,189	$	40,000	$	16,718	$	15,202	$	15,054	$	15,329	$	34,051	$	-  $	-  $	-  $  183,443	
											
Total Expenditures	$	34,819	$	19,522	$	16,525	$	41,976	$	20,554	$	16,573	$	16,341	$	22,160	$	36,317	$	-  $	-  $	-  $  224,787	
											
Excess Revenues (Expenditures)	$	(34,818)	$	(9,303)	$	50,871	$	96,071	$	78,209	$	(3,460)	$	(9,544)	$	(21,048)	$	(34,808)	$	-  $	-  $	-  $  112,171	
Indigo East
Community Development District Long Term Debt Report

Series 2016, Special Assessment Bonds		
Interest Rate:	3.561%, 4.125% 4.500%		
Maturity Rate:	5/1/2037		
Reserve Fund Definition	Flat Rate		
Reserve Fund Requirement	$32,905		
Reserve Fund Balance	$32,905		
Bonds Outstanding - 11/17/16	$1,745,000	
Less: Principal Payment 5/1/17	($25,000)	
Less: Principal Payment 5/1/17 Prepayment	($145,000)	
Less: Principal Payment 11/1/17 Prepayment	($190,000)	
Less: Principal Payment 5/1/18	($55,000)	
Less: Principal Payment 5/1/18 Prepayment	($170,000)	
Less: Principal Payment 5/1/19	($40,000)	
Less: Principal Payment 5/1/19 Prepayment	($10,000)	
Less: Principal Payment 11/1/19 Prepayment	($25,000)	
Less: Principal Payment 5/1/20	($40,000)	
Less: Principal Payment 5/1/20 Prepayment	($15,000)	
Less: Principal Payment 11/1/20 Prepayment	($10,000)	
Less: Principal Payment 5/1/21	($45,000)	
Less: Principal Payment 11/1/21 Prepayment	($20,000)	
Less: Principal Payment 5/1/22	($40,000)	
Less: Principal Payment 5/1/22 Prepayment	($5,000)	
Less: Principal Payment 11/1/22 Prepayment	($10,000)	
Less: Principal Payment 5/1/23	($45,000)	
Less: Principal Payment 11/1/23 Prepayment	($5,000)	
Less: Principal Payment 5/1/24	($45,000)	
Less: Principal Payment 11/1/24 Prepayment	($10,000)	
Less: Principal Payment 5/1/25	($45,000)	
Less: Principal Payment 5/1/25 Prepayment	($5,000)	
Current Bonds Outstanding	$745,000	
INDIGO EAST
COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENTS FY 2024 RECEIPTS
MAINTENANCE

Gross Assessments	$355,243.90
Certified Net Assessments
100%

Date	Gross Assessment
ACH	Received	Collection
Fee	Commissions
Paid	Interest
Income	Net Assessments
Received		
							
11/12/24	ACH	$	6,481.43	$	129.63	$	-	$	-	$6,351.80	
11/27/24	ACH	$	3,945.82	$	78.92	$	-	$	-	$3,866.90	
12/18/24	ACH	$	39,458.71	$	789.17	$	-	$	-	$38,669.54	
12/27/24	ACH	$	29,312.11	$	586.24	$	-	$	-	$28,725.87	
1/3/25	ACH	$	32,130.67	$	642.61	$	-	$	-	$31,488.06	
1/14/25	ACH	$	84,134.57	$	1,682.69	$	-	$	-	$82,451.88	
1/22/25	ACH	$	1,172.76	$	-	$	-	$	-	$1,172.76	
1/31/25	ACH	$	23,400.70	$	468.01	$	-	$	-	$22,932.69	
2/14/25	ACH	$	88,644.89	$	1,772.90	$	-	$	-	$86,871.99	
2/28/25	ACH	$	12,132.39	$	242.65	$	-	$	-	$11,889.74	
3/4/25	ACH	$	11,485.21	$	229.70	$	-	$	-	$11,255.51	
3/14/25	ACH	$	1,893.72	$	37.87	$	-	$	-	$1,855.85	
4/22/25	ACH	$	6,933.18	$	138.66	$	-	$	-	$6,794.52	
5/22/25	ACH	$	-	$	-	$	-	$	517.33	$517.33	
5/22/25	ACH	$	604.80	$	12.10	$	-	$	-	$592.70	
6/24/25	ACH	$	1,227.21	$	24.54	$	-	$	-	$1,202.67	
							
Total Collected	$	342,958.17	$	6,835.69	$	-	$	517.33	$	336,639.81		
Percentage Collected					101%		

DEBT SERVICE

Gross Assessments	$86,412.25
Certified Net Assessments	$81,227.52
100%

Date	
ACH	Gross Assessment
Received	Collection
Fee	Commissions
Paid	Interest
Income	Net Assessments
Received	
							
11/12/24	ACH	$	2,225.12	$	44.50	$	-	$	-	$2,180.62	
11/27/24	ACH	$	1,390.34	$	27.81	$	-	$	-	$1,362.53	
12/18/24	ACH	$	6,951.79	$	139.04	$	-	$	-	$6,812.75	
12/27/24	ACH	$	6,488.27	$	129.77	$	-	$	-	$6,358.50	
1/3/25	ACH	$	6,488.27	$	129.77	$	-	$	-	$6,358.50	
1/14/25	ACH	$	19,119.83	$	382.40	$	-	$	-	$18,737.43	
1/22/25	ACH	$	271.39	$	-	$	-	$	-	$271.39	
1/31/25	ACH	$	5,561.35	$	111.23	$	-	$	-	$5,450.12	
2/14/25	ACH	$	21,437.67	$	428.75	$	-	$	-	$21,008.92	
2/28/25	ACH	$	4,306.85	$	86.14	$	-	$	-	$4,220.71	
3/4/25	ACH	$	4,243.34	$	84.87	$	-	$	-	$4,158.47	
3/14/25	ACH	$	1,433.76	$	28.68	$	-	$	-	$1,405.08	
4/22/25	ACH	$	2,631.74	$	52.63	$	-	$	-	$2,579.11	
5/22/25	ACH	$	-	$	-	$	-	$	211.62	$211.62	
5/22/25	ACH	$	497.22	$	9.94	$	-	$	-	$487.28	
6/24/25	ACH	$	504.47	$	10.09	$	-	$	-	$494.38	
							
Total Collected		$	83,551.41	$	1,665.62	$	-	$	211.62	$82,097.41	
Percentage Collected						101%	

Section 3

Section A
Docusign Envelope ID: DD9BA21C-26A4-4D63-8223-D9350A48A1A0

Memorandum

To: Board of Supervisors From: District Management Date: August 20, 2024
RE:  HB7013 – Special Districts Performance Measures and Standards

To enhance accountability and transparency, new regulations were established for all special districts, by the Florida Legislature, during their 2024 legislative session. Starting on October 1, 2024, or by the end of the first full fiscal year after its creation (whichever comes later), each special district must establish goals and objectives for each program and activity, as well as develop performance measures and standards to assess the achievement of these goals and objectives. Additionally, by December 1 each year (initial report due on December 1, 2025), each special district is required to publish an annual report on its website, detailing the goals and objectives achieved, the performance measures and standards used, and any goals or objectives that were not achieved.

District Management has identified the following key categories to focus on for Fiscal Year 2025 and develop statutorily compliant goals for each:

Community Communication and Engagement
Infrastructure and Facilities Maintenance
Financial Transparency and Accountability
Additionally, special districts must provide an annual reporting form to share with the public that reflects whether the goals & objectives were met for the year. District Management has streamlined these requirements into a single document that meets both the statutory requirements for goal/objective setting and annual reporting.

The proposed goals/objectives and the annual reporting form are attached as exhibit A to this memo. District Management recommends that the Board of Supervisors adopt these goals and objectives to maintain compliance with HB7013 and further enhance their commitment to the accountability and transparency of the District.
Docusign Envelope ID: DD9BA21C-26A4-4D63-8223-D9350A48A1A0

Exhibit A:
Goals, Objectives and Annual Reporting Form

Indigo East Community Development District
Docusign Envelope ID: DD9BA21C-26A4-4D63-8223-D9350A48A1A0

Performance Measures/Standards & Annual Reporting Form
October 1, 2024 – September 30, 2025
 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of 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.
Docusign Envelope ID: DD9BA21C-26A4-4D63-8223-D9350A48A1A0

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.
Docusign Envelope ID: DD9BA21C-26A4-4D63-8223-D9350A48A1A0

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:	

Print Name:
Date:
2024-08-28
John Gysen
Indigo East Community Development District

District Manager:	
Print Name:
Date:
2024-08-23
George Flint
Indigo East Community Development District

Section B
Indigo East 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:	 Print	Name:	 Indigo East Community Development District

District		Manager:	 Print	Name:	 Indigo East Community Development District
Date:	

Date:	

Section 4
NOTICE OF MEETING DATES INDIGO EAST COMMUNITY DEVELOPMENT DISTRICT
The Board of Supervisors of the Indigo East Community Development District will hold their regularly scheduled public meetings for the Fiscal Year 2026 at 9:00 AM, or as shortly thereafter as reasonably possible, at the Circle Square Commons, Cultural Center, 8395 SW 80th Street, Ocala, FL 34476 as follows:

November 18, 2025
February 17, 2026
May 19, 2026
August 18, 2026

The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. A copy of the agenda for a particular meeting may be obtained from the District Manager, at 219 E. Livingston Street, Orlando, FL 32801.

The meetings may be continued to a date, time, and place to be specified on the record at the meeting. There may be occasions when one or more Supervisors will participate by telephone.

Any person requiring special accommodations at these meetings because of a disability or physical impairment should contact the District Office at (407) 841-5524 at least forty-eight (48) hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service 1-800-955-8770, for aid in contacting the District Office.

Each person who decides to appeal any action taken at these meetings 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.

George S. Flint
Governmental Management Services – Central Florida, LLC District Manager