IndigoEast

Community	Development	District Meeting	Agenda

May 19, 2026

Indigo East
Community Development District

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

Tuesday	Circle Square Commons
May 19, 2026	8395 SW 80th St
9:00 AM	Ocala, FL

Board of Supervisors Meeting

Roll Call
Public Comment Period
Approval of the Minutes of the February 17, 2026 Board of Supervisors Meeting
Organizational Matters
Acceptance of Resignation of Supervisor John Gysen
Consideration of Letter of Interest
Appointment of Individual to Fulfill Seat Vacancy
Administration of Oath to Newly Elected Supervisor
Election of Officers
Consideration of Resolution 2026-03 Electing Officers
Consideration of Resolution 2026-04 Approving the Fiscal Year 2027 Proposed Budget and Setting a Public Hearing
Consideration of Proposals for Pressure Washing Services
Review and Acceptance of Fiscal Year 2025 Draft Audit Report
Staff Reports
Attorney
Engineer
Consideration of Work Authorization 2026-01 for Annual Engineer’s Report
District Manager
Consideration of Check Register
Balance Sheet and Income Statement
General Election Qualifying Period and Procedure
Presentation of Registered Voters - 886
Supervisor's Requests
Other Business
Adjournment

Minutes
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, February 17, 2026 at 9:00 a.m. at Live Oak Hall, 8413 SW 80th Street, Ocala, Florida.

Present and constituting a quorum:
John Gysen	Chairman
Terrance Solan	Vice Chairman
Bob Hutson	Assistant Secretary
Maria Ziino	Assistant Secretary
Frank DiPiero	Appointed as Assistant Secretary Also present were:
George Flint	District Manager
Rachel Wagoner	District Counsel
Robert Szozda	GMS
Gerald Colen	District Counsel
Bryan Schmalz	BLCDD

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: Next is public comment for the Indigo East Community Development District. If there are any members of the public that would like to provide comments to the Board, please step forward, state your name, and try to limit your comments to 3 minutes. Hearing no comments, we will move on to the next item.
THIRD ORDER OF BUSINESS	Approval of the Minutes of the November
18, 2025 Board of Supervisors Meeting
Mr. Flint: Item 3 is approval of the minutes from your November 18, 2025 Board meeting.
Were there any comments or corrections to those? Is there a motion to approve them?
Mr. Hutson: I’ll make a motion to approve the minutes.

FOURTH ORDER OF BUSINESS	Organizational Matters
Acceptance of Resignation of Supervisor Harold Brouillard
Mr. Flint: Section 4 deals with organizational matters. The first item is acceptance of the resignation of Harold Brouillard. Is there a motion to accept his resignation?

Consideration of Letter of Interest
Mr. Flint: I did receive an e-mail letter of interest from Mr. Frank DiPiero. You have that in your agenda. You can consider his e-mail.
Mr. Hutson: I nominate Frank DiPiero to be on the Board.

Appointment of Individual to Fulfill Seat Vacancy

Administration of Oath to Newly Elected Supervisor
Mr. Flint administered the oath of office to Newly Elected Supervisor Mr. DiPiero.
Mr. Flint: As you recall, as a member of the Board, you are a public official. In Florida, public officials are subject to government in the Sunshine Law and public records law. There are other ethics for public officials that apply to Board members. You also are required to file an
annual financial disclosure. It's called a Form 1 statement of financial interests. The initial one gets filed within 30 days of today, and then you get emailed an update every year by July 1. I think back when you were on the Board previously, the Supervisor of Elections handled that.
Mr. DiPiero: Yes.
Mr. Flint: Now it's done directly by the Commission on Ethics and it's done online. We'll enter your information into the Commission on Ethics system. It'll generate an e-mail to you and then you can fill out the disclosure form online.

Election of Officers
Mr. Flint: I believe Mr. Brouillard was an Assistant Secretary. You can choose to keep the officers the same and make Mr. DiPiero an Assistant Secretary or we can reconsider the officers. What's the motion?
Mr. Gysen: I make a motion for Mr. DiPiero to replace Harold Brouillard as an Assistant Secretary.

Consideration of Resolution 2026-02 Electing Officers
Mr. Flint: The current officers will be filled into Resolution 2026-02 and Mr. DiPiero added as an Assistant Secretary.

FIFTH ORDER OF BUSINESS	Consideration  of  Proposal  for  North
Entrance Landscape Renovation
Mr. Flint: The Board previously discussed a proposal for landscape enhancements within Indigo East. Yellowstone, who's the current landscape provider, has done extensive work in putting together some concepts for the community. Those were discussed at the last meeting. You all designated Mr. Hutson as the point person to work with Yellowstone to come back with a proposed initial phase of landscape renovations and I know Mr. Hutson met with Yellowstone and Andy as well to go over their concept plans. In your agenda you have the recommendation for phase one of the landscape renovations, which address renderings 1 through 12. The proposal for that work is
$25,733.75. Bob, anything you want to present to the Board on this?
Mr. Hutson: Probably the biggest thing is that I met with Dylan and the rest of the group from Yellowstone, the canopies of the trees had to be raised up around that area. Eventually all of it's going to have to be because that's why a lot of the plants are dying, that they just don't get the sunlight when they were initially planted. They were aware of what had been raised. We just went over and reaffirmed, so both of us knew what was going to go on. We decided to keep a few of the crepe myrtles that are between the trees. The overall majority is going to be pretty much just like they have in the pictures.
Mr. Flint: Any discussion from the Board?
Mr. Gysen: I just have a question since we've had such a severe cold snap. Is our budget going to be affected by the need to replace many of the plants in our area? Is that going to impact the budget at all?
Mr. Flint: We don't know that yet because typically they recommend you wait at least six weeks until after the freeze to determine whether the plant material is still alive or not. It’s probably too early to tell what is permanently damaged and what will be coming back.
Mr. Hutson: I think a lot of this stuff is already in the contract with them to remove that anyway. That should be taken care of in the next few weeks. Almost everything comes back except for some palms and special things and stuff like that. I'd recommend waiting at least six weeks.
Mr. Flint: The landscape palette here is pretty cold hardy and there's not a lot of tropical plants. You do have a small budget for plant replacement in your general fund, but you also have additional funds in your reserve too if it ends up needing to go there. Any other comments or discussion on the proposal? Is there a motion to approve the phase one proposal from Yellowstone for landscape renovations?

SIXTH ORDER OF BUSINESS	Ratification of Proposal for Straightening
of Road Signs
Mr. Flint: Item 6 is ratification of the proposal for the straightening of the road signs. This is from John T. Crowder; the work has been done. We just had some wind over the last week, so we may need to look again at the signs, but this work was done last fall before Christmas.
Mr. Hutson: I'll take a ride through.
Mr. Gysen: Yes, I think I know there's one when you come from the south entrance from
90th.
Mr. Flint: Is there a motion to ratify the agreement?

SEVENTH ORDER OF BUSINESS	Presentation of Arbitrage Reports
Mr. Flint: Next are the arbitrage rebate reports. The IRS requires that the District demonstrate that we're not earning more interest than we're paying. As a result, you've engaged Amtec to perform that calculation annually. It’s about $450 a year you pay Amtec to do that. The first report is for the Series 2016 bonds and you can see that there's a negative rebatable arbitrage of $22,839, so there's no issue there. You've got the water and sewer revenue refunding bonds that you did on behalf of Bay Laurel. You've got a negative $2,411 net rebatable arbitrage. There’s no issues with arbitrage for either one of those. Any questions on the report? If not, is there a motion to accept them?

EIGHTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Flint: Staff reports. Attorney, anything?
Mr. Flint: We had the final form of agreement with the county and that that has been finalized. You all approved it in substantial form. That's for the widening of Southwest 80th.
District Manager’s Report
Consideration of Check Register
Mr. Flint: You have consideration of the check register. It's in your agenda from November 5, 2025 through February 3, 2026 for the general fund, the auto pay for utilities and then the Board compensation. Those all total $147,270.24. Are there any questions on the check register? Is there a motion to approve it?

Balance Sheet and Income Statement
Mr. Flint: You also have the unaudited financial statements through December 31, 2025. There's no action required by the Board on these. You have the combined balance sheet, which shows the general fund debt service and capital reserves. Then you have the statement of revenue and expenditures for each one of your funds. If there's any questions, we can discuss those.

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

TENTH ORDER OF BUSINESS	Other Business
Mr. Flint: Is there any other business? Hearing no comments, we will move to the next
item.

ELEVENTH ORDER OF BUSINESS	Adjournment
Mr. Flint: Is there a motion to adjourn the meeting?

Secretary / Assistant Secretary	Chairman / Vice Chairman

Section IV

Section A
JOHN M. GYSEN
9811 SW 95TH LOOP, OCALA, FL 34481

May 8, 2026

Indigo East CDD Board Members,

I hereby submit to you my notice of resignation from the Board effective immediately. I recently moved to OTOW Central. It has been a pleasure to serve on the board and represent the residents of Indigo East.

I wish you all the best in the future. Sincerely,

Section B
From: George Flint gflint@gmscfl.com 
Subject: Fwd: CDD Board
Date: May 7, 2026 at 4:16 PM
To: Iman Sakalla isakalla@gmscfl.com

Begin forwarded message:
From: James Sarah <jamahbaron@gmail.com>

Subject: CDD Board
Date: March 21, 2026 at 8:47:37 AM EDT
To: George Flint <gflint@gmscfl.com>
Hello Mr. Flint,
My name is Sarah Logue. I am a resident of Indigo East Community. My address is 7989 SW 83rd Place, Ocala, Florida, 34476. My cell number is 	. Frank and Jean DiPiero approached me regarding a potential opening on the Indigo East CDD Board. I would be interested in such a position, should it become available.
Thank you for your consideration.
Sarah Logue
email: jamahbaron@gmail.com
George S. Flint Vice-President
Governmental Management Services - Central Florida, LLC
219 East Livingston Street Orlando, Florida 32801
Tel: (407) 841-5524
Cell: (407) 242-0501
Fax: (407) 839-1526
email: gflint@gmscfl.com

Section F
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE INDIGO EAST COMMUNITY DEVELOPMENT DISTRICT ELECTING THE OFFICERS OF THE DISTRICT AND PROVIDING FOR AN EFFECTIVE DATE

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

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

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS	OF	THE	INDIGO EAST COMMUNITY DEVELOPMENT DISTRICT:

Section 1.		is elected Chairperson.
Section 2.		is elected Vice-Chairperson.
Section 3.		George Flint	 is elected Secretary.

Section 4.		is elected Assistant Secretary.
	is elected Assistant Secretary.
	is elected Assistant Secretary.

Section 5.
Section 6.
	Jill Burns	 is elected Treasurer.
	Katie Costa	 is elected Assistant Treasurer.

Section 7.
Darring Mossing, Sr.
is elected Assistant Treasurer.
This Resolution shall become effective immediately upon its adoption.
PASSED AND ADOPTED this 19th day of May, 2026.

ATTEST:	INDIGO EAST
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson/Vice-Chairperson

Section V
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE INDIGO EAST COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2026/2027 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors (“Board”) of the Indigo East Community Development District (“District”) prior to June 15, 2026, a proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2027 and ending September 30, 2026 (“Fiscal Year 2026/2027”); and

WHEREAS, the Board has considered the Proposed Budget and desires to set the required public hearing thereon.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE INDIGO EAST COMMUNITY DEVELOPMENT DISTRICT:
PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2026/2027 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.
SETTING A PUBLIC HEARING. A public hearing on said approved Proposed Budget is hereby declared and set for the following date, hour and location:

DATE:	August 18, 2026
HOUR:	9:00 a.m.
LOCATION:	Circle Square Commons, Cultural Center 8395 SW 80th Street
Ocala, FL 34481
TRANSMITTAL  OF  PROPOSED  BUDGET  TO  LOCAL  GENERAL
PURPOSE GOVERNMENT. The District Manager is hereby directed to submit a copy of the Proposed Budget to Marion County at least 60 days prior to the hearing set above.
POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget on the District’s website at least two days before the budget hearing date as set forth in Section 2, and shall remain on the website for at least 45 days.
PUBLICATION OF NOTICE. Notice of this public hearing shall be published in the manner prescribed in Florida law.

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.
EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 19TH DAY OF MAY, 2026.
ATTEST:	INDIGO EAST COMMUNITY DEVELOPMENT DISTRICT

By:	

Secretary	Its:	

Indigo East
Community Development District

Proposed Budget
FY 2027
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

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	3/31/26	6 Months	9/30/26	FY2027	

Revenues						
Maintenance Assessments	$	366,060	$	356,506	$	9,554	$	366,060	$	366,060	
Interest	$	115	$	1,334	$	1,111	$	2,445	$	1,223	
Total Revenues	$	366,176	$	357,840	$	10,666	$	368,505	$	367,283	

Expenditures						
General & Administrative						
Supervisor Fees	$	4,000	$	2,000	$	2,000	$	4,000	$	4,000	
FICA Expense	$	306	$	122	$	153	$	275	$	306	
Engineering	$	4,000	$	250	$	3,750	$	4,000	$	10,000	
Trustee Fees	$	2,255	$	2,128	$	-	$	2,128	$	2,255	
Dissemination	$	2,866	$	1,533	$	1,433	$	2,966	$	3,010	
Arbitrage	$	450	$	450	$	-	$	450	$	450	
Assessment Roll	$	5,732	$	5,732	$	-	$	5,732	$	6,019	
Attorney	$	6,100	$	3,480	$	2,620	$	6,100	$	6,100	
Annual Audit	$	3,400	$	3,300	$	-	$	3,300	$	3,400	
Management Fees	$	9,836	$	4,918	$	4,918	$	9,836	$	10,328	
Information Technology	$	918	$	459	$	459	$	918	$	964	
Website Maintenance	$	688	$	344	$	344	$	688	$	722	
Postage	$	600	$	215	$	300	$	515	$	600	
Printing & Binding	$	500	$	327	$	173	$	500	$	500	
Insurance	$	9,515	$	8,194	$	-	$	8,194	$	9,013	
Legal Advertising	$	1,000	$	-	$	850	$	850	$	1,000	
Other Current Charges	$	1,200	$	375	$	600	$	975	$	1,200	
Office Supplies	$	200	$	1	$	100	$	101	$	200	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total General & Administrative:	$	53,742	$	34,003	$	17,700	$	51,703	$	60,242	

Description	Adopted Budget
FY2026	Actuals Thru
3/31/26	Projected Next
6 Months	Projected Thru
9/30/26	Proposed Budget
FY2027	

Operations & Maintenance						
Property Insurance	$	883	$	738	$	-	$	738	$	701	
Water Expense	$	2,724	$	1,196	$	1,362	$	2,558	$	2,724	
Electric Expense	$	56,042	$	33,724	$	28,907	$	62,631	$	59,000	
Irrigation Repairs	$	2,925	$	-	$	1,463	$	1,463	$	2,925	
Retention Ponds/ROW Maintenance	$	188,253	$	88,465	$	99,789	$	188,253	$	188,253	
Plant Replacement	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Tree Trimming	$	1,000	$	-	$	500	$	500	$	1,000	
Pressure Washing	$	18,207	$	-	$	18,207	$	18,207	$	18,207	
Well Maintenance/Repairs	$	4,050	$	6,609	$	-	$	6,609	$	4,050	
Contingency	$	10,850	$	-	$	5,425	$	5,425	$	5,000	
Total Operations & Maintenance:	$	287,434	$	130,731	$	156,902	$	287,633	$	284,360	

Other Expenditures						
Transfer Out - Capital Reserve	$	25,000	$	-	$	25,000	$	25,000	$	22,681	
Total Other Expenditures	$	25,000	$	-	$	25,000	$	25,000	$	22,681	
						
Total Expenditures	$	366,176	$	164,735	$	199,601	$	364,336	$	367,283	
						
Excess Revenues/(Expenditures)	$	-	$	193,105	$	(188,936)	$	4,170	$	-	
		
FY2024	
FY2025	
FY2026	
FY2027	
	Net Assessments	$333,934	$333,934	$366,060	$366,060	
	Discounts & Collections (6%)	$21,315	$21,315	$23,366	$23,366	
	Gross Assessments	$355,249	$355,249	$389,426	$389,426	
	
Total Units	
605	
605	
605	
605	
	Assessments per Unit	$587	$587	$644	$644	

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.

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.

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.

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:

Property Insurance

The District’s property insurance coverage is provided by Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

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	$4,738.5	$56,862	
Contingency			$2,138 	
TOTAL		$59,000	

Irrigation Repairs

To record the cost of various repairs that may be needed to the irrigation system.

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.

Pressure Washing

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

Well Maintenance/Repairs

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:

Transfer Out - Capital Reserve

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	FY2026	3/31/26	6 Months	9/30/26	FY2027		

Revenues						
Assessments - Tax Roll	$	80,774	$	77,408	$	3,366	$	80,774	$	80,774	
Assessments - Prepayments	$	-	$	3,841	$	-	$	3,841	$	-	
Interest Income	$	3,203	$	2,651	$	2,209	$	4,860	$	2,430	
Carry Forward Surplus	$	108,341	$	115,739	$	-	$	115,739	$	108,554	
Total Revenues	$	192,318	$	199,638	$	5,575	$	205,213	$	191,758	

Expenditures						
Special Call - 11/1	$	-	$	10,000	$	-	$	10,000	$	-	
Interest - 11/1	$	15,938	$	15,938	$	-	$	15,938	$	14,681	
Principal - 5/1	$	50,000	$	-	$	50,000	$	50,000	$	50,000	
Special Call - 5/1	$	-	$	5,000	$	-	$	5,000	$	-	
Interest - 5/1	$	15,938	$	-	$	15,722	$	15,722	$	14,681	
Total Expenditures	$	81,875	$	30,938	$	65,722	$	96,659	$	79,363	
						
Excess Revenues/(Expenditures)	$	110,443	$	168,701	$	(60,147)	$	108,554	$	112,395	
				
Principal - 11/1	
$	13,650.00	
				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	
									
11/01/26	$	715,000.00	$	-	$	14,681.25	$	14,681.25	
05/01/27	$	715,000.00	$	50,000.00	$	14,681.25			
11/01/27	$	660,000.00	$	-	$	13,650.00	$	78,331.25	
05/01/28	$	660,000.00	$	50,000.00	$	13,650.00			
11/01/28	$	605,000.00	$	-	$	12,618.75	$	76,268.75	
05/01/29	$	605,000.00	$	55,000.00	$	12,618.75			
11/01/29	$	545,000.00	$	-	$	11,484.38	$	79,103.13	
05/01/30	$	545,000.00	$	55,000.00	$	11,484.38			
11/01/30	$	485,000.00	$	-	$	10,350.00	$	76,834.38	
05/01/31	$	485,000.00	$	60,000.00	$	10,350.00			
11/01/31	$	425,000.00	$	-	$	9,112.50	$	79,462.50	
05/01/32	$	425,000.00	$	60,000.00	$	9,112.50			
11/01/32	$	360,000.00	$	-	$	7,762.50	$	76,875.00	
05/01/33	$	360,000.00	$	65,000.00	$	7,762.50			
11/01/33	$	295,000.00	$	-	$	6,300.00	$	79,062.50	
05/01/34	$	295,000.00	$	65,000.00	$	6,300.00			
11/01/34	$	225,000.00	$	-	$	4,837.50	$	76,137.50	
05/01/35	$	225,000.00	$	70,000.00	$	4,838.50			
11/01/35	$	155,000.00	$	-	$	3,262.50	$	78,101.00	
05/01/36	$	155,000.00	$	70,000.00	$	3,262.50			
11/01/36	$	80,000.00	$	-	$	1,687.50	$	74,950.00	
05/01/37	$	80,000.00	$	75,000.00	$	1,687.50	$	76,687.50	
			$	675,000.00	$	191,494.76	$	866,494.76	
Indigo East
Community Development District Proposed Budget
Capital Reserves Fund

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	3/31/26	6 Months	9/30/26	FY2027	

Revenues						
Interest Income	$	9,286	$	9,339	$	7,782	$	17,121	$	8,561	
Carry Forward Surplus	$	483,643	$	477,144	$	-	$	477,144	$	481,065	
Total Revenues	$	492,929  $	486,483  $	7,782  $	494,265  $	489,626	

Expenditures						
Roadway Resurfacing	$	35,000	$	23,193	$	11,808	$	35,000	$	35,000	
Roadway Striping & Signage	$	3,200	$	2,090	$	1,110	$	3,200	$	3,200	
Total Expenditures	$	38,200  $	25,283  $	12,918  $	38,200  $	38,200	

Other Financing Sources/(Uses)						
Transfer In	$	25,000	$	-	$	25,000	$	25,000	$	22,681	
Total Other Financing Sources/(Uses)	$	25,000  $	-	$	25,000  $	25,000  $	22,681	
						
Excess Revenues/(Expenditures)	$	479,729	$	461,201	$	19,865	$	481,065	$	474,107	

Section VI
MHS Companies Inc
918 E Norvell Bryant Hwy Hernando, FL 34442-2826
3528432125
michelle@getmhs.com

Estimate
ADDRESS
Indigo East CDD 6200 Lee Vista Blvd Suite 300
Orlando, Fl 32822

ESTIMATE # 1111
DATE 10/17/2025

DATE	ACTIVITY	DESCRIPTION	QTY	RATE	AMOUNT	
Pressure Wash	Pressure was curbs and sidewalks throughout Indigo East CDD	1	18,000.00	18,000.00	

TOTAL	$18,000.00

Accepted By	Accepted Date

RECIPIENT:
Indigo East CDD
8385 South West 84th Street Ocala, Florida 34476

Phone: 352-585-3602

Welcome to Infinite Exteriors
Dear Valued Customer,
Welcome to Infinite Exteriors. We appreciate the opportunity to serve you. At Infinite Exteriors, our commitment is to provide exceptional service while ensuring your property remains in excellent condition. Your quote includes optional items that may be necessary based on the selected service package, water type (city vs. well water), and the specific needs of your home.
**SCOPE OF WORK:**
The scope of work encompasses the cleaning of all curbs within the Indigo East Community, the sidewalks on the NORTH SIDE ONLY, and the sidewalk outside the exit located on SW 80th Street.
Work will be conducted between the hours of 7:30 AM and 5:30 PM. Please note that engines will not be activated before 8 AM.
Water source that will be utilized by Infinite Exteriors will be the predesignated fire hydrant located within the community.
We kindly request that a notice be distributed to all Residents within the community, advising them to refrain from street parking during the hours of work and providing safety reminders. A sample template is attached for your convenience.
Any areas obstructed by Resident or guest vehicles, or personal property, will not be cleaned during the scheduled service. A final inspection will be conducted on the last day of cleaning. Should any areas remain obstructed during this final pass, they will not be addressed. A return visit after service may be available at an additional charge.
Payment is due upon completion of job.
For any further inquiries or additional items, please do not hesitate to contact Infinite Exteriors at your convenience. Thank you,
The Infinite Exteriors Team

Product/Service	Description	Qty.	Unit Price	Total	
Curb Cleaning - Roadside	High pressure cleaning of "v-curb" or "z-curb"; a post-	1	$11,000.00	$11,000.00	
North and Southside	treatment of an environmentally safe cleaning solution				
	may also be applied				
High Pressure Concrete	High Pressure Concrete Cleaning: High pressure	1	$6,500.00	$6,500.00	
Cleaning - Sidewalk	cleaning using surface cleaner to remove algae/mold,				
Northside ONLY	dirt and any other foreign stain that may not be				
	embedded within the concrete subsurface. A pre-				
	treatment and/or post-treatment of an environmentally				
	safe solution may also be necessary.				

Total

Attachments
View online https://l.jbbr.io/7BJ1mDj

 Landscape Protection.pdf  Cleaning Disclaimer.docx
500.12 - Notice to Residents (Surface Cleaning).docx

Reviews
Kevin Johnson	Darlene Miller	Julie Jones

I had my driveway, front walkway and pool screen enclosure pressure washed. The guys did an excellent job! From the time I contacted this company to the time they finished the job, they were professional, friendly and kept me informed as to the time they would arrive to do the job. I HIGHLY RECOMMEND INFINITE
EXTERIORS!! Great customer service, locally owned and their services are very reasonably priced.

This quote is valid for the next 30 days, after which values may be subject to change.
Upon approval of this quote, client agrees that they have reviewed all attached disclaimers provided and further agrees to such disclaimers and limited liability

Signature: 		Date: 	

	ACCEPT	 	DECLINE	

Estimate	Date: Apr 8, 2026

www.american-powerwashing.com

Presented To:
Indigo East CDD Andy Jorgensen
10881 Southwest 94th Street Road Ocala, FL 34481

Description	Qty	Each	Amount	
Sidewalk, curb, and gutter cleaning
Cleaning all CDD owned sidewalks, curbs, gutters to remove mold, mildew, algae	1	$17,750.00	$17,750.00	

Thank you for allowing us the opportunity to present our service to you!

Section VII

INDIGO EAST COMMUNITY DEVELOPMENT DISTRICT
MARION COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025
INDIGO EAST COMMUNITY DEVELOPMENT DISTRICT MARION COUNTY, FLORIDA

TABLE OF CONTENTS

	  Page		
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	7	
Statement of Activities	8	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	9	
Reconciliation of the Balance Sheet – Governmental Funds to the
Statement of Net Position	
10	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
11	
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities	
12	
Notes to the Financial Statements	13-21	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual – General Fund	
22	
Notes to Required Supplementary Information	23	
OTHER INFORMATION		
Data Elements required by FL Statute 218.39 (3) (c)	24	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

25-26	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	

27	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
28-29	
INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
Indigo East Community Development District Marion County, Florida
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Indigo East Community Development District, Marion County, Florida (“District”) as of and for the fiscal year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2025, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c) but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated Xxxx, 2026, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

Xxxx, 2026
MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Indigo East Community Development District, Marion County, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2025. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $1,542,137.

The change in the District’s total net position in comparison with the prior fiscal year was $9,530, an increase. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2025, the District’s governmental funds reported combined ending fund balances of $679,542 an increase of $26,564, in comparison with the prior fiscal year. The total fund balance is restricted for debt service, non-spendable for prepaid items, assigned for renewal and replacement, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.
OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis are intended to serve as the introduction to the District’s basic financial statements. The District’s basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by special assessment revenues. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance functions.

Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.
OVERVIEW OF FINANCIAL STATEMENTS (Continued)

Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflow of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains three individual governmental funds. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general, debt service, and capital projects funds, all of which are considered major funds.

The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of an entity’s financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year.

Key components of the District’s net position are reflected in the following table:

NET POSITION SEPTEMBER 30,
2025	2024		
Current and other assets	$	680,042	$	675,712	
Capital assets, net of depreciation	1,611,142	1,688,879	
Total assets	2,291,184	2,364,591	
Current liabilities	14,047	36,984	
Long-term liabilities	735,000	795,000	
Total liabilities	749,047	831,984	
Net Position			
Net investment in capital assets	876,142	893,879	
Restricted	135,098	131,994	
Unrestricted	530,897	506,734	
Total net position	$	1,542,137	$	1,532,607	
GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure); less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District’s other obligations.

The District’s net position increased during the most recent fiscal year. The majority of the increase represents the extent to which ongoing program revenues exceeded the cost of operations and depreciation expense.
Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
2025	2024

Revenues:
Program revenues
Charges for services	$	426,710	$	432,151	
Operating grants and contributions	27,209	28,777	
General revenues			
Unrestricted investment earnings	1,219	26	
Total revenues	455,138	460,954	
Expenses:			
General government	54,957	51,028	
Maintenance and operations	357,360	362,387	
Interest	33,291	35,203	
Total expenses	445,608	448,618	
Change in net position	9,530	12,336	
Net position - beginning	1,532,607	1,520,271	
Net position - ending	$	1,542,137	$	1,532,607	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2025, was $445,608. The costs of the District’s activities were funded by program revenues, which are comprised of assessments and investment earnings. In total, expenses, including depreciation, decreased from the prior fiscal year. The decrease was primarily due to lower road repairs and improvements compared to the prior year.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. The general fund budget for the fiscal year ended September 30, 2025 was amended to increase revenues by $3,400 and decrease appropriations by $12,687.
CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets
At September 30, 2025, the District had $2,974,518 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $1,363,376 has been taken, which resulted in a net book value of $1,611,142. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt
At September 30, 2025, the District had $735,000 in Bonds outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND OTHER EVENTS

The District does not anticipate any major projects or significant changes to its infrastructure maintenance program for the subsequent fiscal year. In addition, it is anticipated that the general operations of the District will remain fairly constant.

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT

This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Indigo East Community Development District’s Finance Department at 219 E. Livingston Street, Orlando, FL 32801.
INDIGO EAST COMMUNITY DEVELOPMENT DISTRICT MARION COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2025

	Governmental
	Activities		
ASSETS		
Cash	$	23,714	
Investments	498,652	
Accrued interest receivable	290	
Prepaid items	8,932	
Restricted assets:		
Investments	148,454	
Capital assets:		
Nondepreciable	1,046,428	
Depreciable, net		564,714 	
Total assets		2,291,184 	
LIABILITIES		
Accounts payable	500	
Accrued interest payable	13,547	
Non-current liabilities:		
Due within one year	50,000	
Due in more than one year		685,000 	
Total liabilities		749,047 	
NET POSITION		
Net investment in capital assets	876,142	
Restricted	135,098	
Unrestricted		530,897 	
Total net position	 $	1,542,137 	

See notes to the financial statements
INDIGO EAST COMMUNITY DEVELOPMENT DISTRICT MARION COUNTY, FLORIDA STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Charges for

Program Revenues Operating Grants and

Capital Grants &
Net (Expense) Revenue and Changes in Net Position

Governmental
Functions/Programs		Expenses	Services	Contributions	Contributions	Activities	 Primary government:
Governmental activities:
General government	$	54,957	$	54,957	$	-	$	-	$	-	
Maintenance and operations	357,360	281,692	-	20,875	(54,793)	
Interest on long-term debt		33,291	90,061	6,334	-	63,104 
Total governmental activities			445,608	426,710	6,334	20,875	8,311  General revenues:

See notes to the financial statements

8
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2025

	Major Funds		Total

General
Debt Service
Capital Projects
Governmental Funds
ASSETS					
Cash	$	23,714	$	-	$	-	$	23,714	
Investments	11,206	148,454	487,446	647,106	
Accrued interest receivable	-	191	99	290	
Due from other funds	10,400	-	-	10,400	
Prepaids and other	8,932	-	-	8,932	
Total assets	 $	54,252	$	148,645	$	487,545	$	690,442 

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	500	$	-	$	-	$	500	
Due to other funds	-	-	10,400	10,400	
Total liabilities	500	-	10,400	10,900	

Fund balances:
Nonspendable:
Prepaid items	8,932	-	-	8,932	
Restricted for:					
Debt service	-	148,645	-	148,645	
Assigned to:					
Renewal and replacement	-	-	477,145	477,145	
Unassigned	44,820	-	-	44,820	
Total fund balances	53,752	148,645	477,145	679,542	

Total liabilities and fund balances	
$	54,252	
$	148,645	
$	487,545	
$	690,442	

See notes to the financial statements
RECONCILIATION OF THE BALANCE SHEET TO THE STATEMENT OF NET POSITION GOVERNMENTAL FUNDS
SEPTEMBER 30, 2025

Fund balance - governmental funds	$	679,542
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of accumulated depreciation, in the assets of the government as a whole.
Cost of capital assets	2,974,518
Accumulated depreciation	  (1,363,376)    1,611,142
Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund financial statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Accrued interest payable	(13,547)	
Bonds payable		(735,000)	(748,547) 	
Net position of governmental activities	$	1,542,137	

See notes to the financial statements
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

		Major Funds			Total						
				Debt		Capital	Governmental		
		General		Service		Projects		Funds	
REVENUES
Assessments	
$	
336,649	
$	
90,061	
$	
-	
$	
426,710	
Interest		1,219		6,334		20,875		28,428	
Total revenues		337,868		96,395		20,875		455,138	

EXPENDITURES
Current:
General government		

54,957		

-		

-		

54,957	
Maintenance and operations Debt Service:
Principal		269,223

-		-

60,000		10,400

-		279,623

60,000	
Interest		-		33,994		-		33,994	
Total expenditures		324,180		93,994		10,400		428,574	

Excess (deficiency) of revenues over (under) expenditures		

13,688		

2,401		

10,475		

26,564	
OTHER FINANCING SOURCES (USES)
Interfund transfer in		
-		
-		
22,608		
22,608	
Interfund transfer out		(22,608)		-		-		(22,608)	
Total other financing sources (uses)		(22,608)		-		22,608		-	

Net change in fund balances		
(8,920)		
2,401		
33,083		
26,564	
Fund balances - beginning		62,672		146,244		444,062		652,978	

Fund balances - ending	
$	
53,752	
$	
148,645	
$	
477,145	
$	
679,542	

See notes to the financial statements
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Net change in fund balances - total governmental funds	$	26,564	
Amounts reported for governmental activities in the statement of activities are different because:		
Depreciation on capital assets is not recognized in the governmental fund financial statements, but is reported as an expense in the statement of activities.	

(77,737)	
Repayment of long-term liabilities are reported as expenditures in the governmental fund financial statements, but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.	

60,000	
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the governmental fund financial statements.	

	703 	
Change in net position of governmental activities	$	9,530	

See notes to the financial statements
NOTES TO FINANCIAL STATEMENTS NOTE 1 - NATURE OF ORGANIZATION AND REPORTING ENTITY
Indigo East Community Development District ("the District") was created on November 19, 2002 pursuant to Ordinance No. 02-26 enacted by the County Commission of the Marion County, Florida, under the "Uniform Community Development District Act of 1980", otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue Bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.
The District is governed by a five-member Board of Supervisors ("Board"). The Supervisors are elected by the owners of the property within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes.

The Board has the responsibility for:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.
The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District Board of Supervisors is considered to be financially accountable, and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use, or directly benefit from goods, services or privileges provided by a given function or segment. Operating-type special assessments for maintenance and debt service are treated as charges for services, and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.
Assessments
Assessments are non-ad valorem assessments on benefited property within the District. Operating and maintenance assessments are based upon the adopted budget and levied annually at a public hearing of the District. Debt service assessments are levied when Bonds are issued and assessed and collected on an annual basis. The District may collect assessments directly or utilize the uniform method of collection under Florida Statutes. Direct collected assessments are due as determined by the annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by the County Tax Collector on November 1 and are due on or before March 31 of each year. Property owners may prepay a portion or all of the debt service assessments on their property subject to various provisions in the Bond documents.

Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

The District reports the following major governmental funds:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.
Debt Service Funds
The debt service funds are used to account for the accumulation of resources for the annual payment of principal and interest on the Bonds.

Capital Projects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure and for the accumulation of renewal and replacement reserves.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.
When both restricted and unrestricted resources are available for use, it is the government’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

Assets, Liabilities and Net Position or Equity

Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.
Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).

The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:

The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Inter-local Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

The State Board of Administration’s (“SBA”) Local Government Surplus Funds Trust Fund (“Florida PRIME”) is a “2a-7 like” pool. A “2a-7 like” pool is an external investment pool that is not registered with the Securities and Exchange Commission (“SEC”) as an investment company, but nevertheless has a policy that it will, and does, operate in a manner consistent with the SEC’s Rule 2a-7 of the Investment Company Act of 1940, which comprises the rules governing money market funds. Thus, the pool operates essentially as a money market fund. The District has reported its investment in Florida PRIME at amortized cost for financial reporting purposes.
Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.
Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.
Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets’ lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

Capital Assets (Continued)
Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:
Assets	Years	
Stormwater drainage system	30	
Entry features, landscape, security and other	10 - 25	

In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.

Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.
Fund Equity/Net Position (Continued)
The District can establish limitations on the use of fund balance as follows:

Committed fund balance – Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.

Assigned fund balance – Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.
Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

Other Disclosures
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

NOTE 3 - BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year-end.

The District follows these procedures in establishing the budgetary data reflected in the financial statements.
Each year, the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain public comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriation for annually budgeted funds lapse at the end of the year.
The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

Investments
The District’s investments were held as follows at September 30, 2025:

 Amortized Cost	Credit Risk	Maturities	
Investment in Local Government Surplus Funds Trust	Weighted average of the fund
Fund (Florida PRIME)
$	498,279
S&P AAAm
portfolio: 47 days
US Bank Money Market Fund		148,454 	N/A	N/A
 $	646,733 

Credit risk – For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk – The District places no limit on the amount the District may invest in any one issuer.

Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.
However, the Bond Indenture limits the type of investments held using unspent proceeds.

Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.
These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.
Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. For external investment pools that qualify to be measured at amortized cost, the pool’s participants should also measure their investments in that external investment pool at amortized cost for financial reporting purposes. Accordingly, the District’s investments have been reported at amortized cost above.
NOTE 4 - DEPOSITS AND INVESTMENTS (Continued)

Investments (Continued)
External Investment Pool – With regard to redemption gates, Chapter 218.409(8)(a), Florida Statutes, states that “The principal, and any part thereof, of each account constituting the trust fund is subject to payment at any time from the moneys in the trust fund. However, the Executive Director may, in good faith, on the occurrence of an event that has a material impact on liquidity or operations of the trust fund, for 48 hours limit contributions to or withdrawals from the trust fund to ensure that the Board can invest moneys entrusted to it in exercising its fiduciary responsibility. Such action must be immediately disclosed to all participants, the Trustees, the Joint Legislative Auditing Committee, the Investment Advisory Council, and the Participant Local Government Advisory Council. The Trustees shall convene an emergency meeting as soon as practicable from the time the Executive Director has instituted such measures and review the necessity of those measures. If the Trustees are unable to convene an emergency meeting before the expiration of the 48-hour moratorium on contributions and withdrawals, the moratorium may be extended by the Executive Director until the Trustees are able to meet to review the necessity for the moratorium. If the Trustees agree with such measures, the Trustees shall vote to continue the measures for up to an additional 15 days. The Trustees must convene and vote to continue any such measures before the expiration of the time limit set, but in no case may the time limit set by the Trustees exceed 15 days.”

With regard to liquidity fees, Florida Statute 218.409(4) provides authority for the SBA to impose penalties for early withdrawal, subject to disclosure in the enrollment materials of the amount and purpose of such fees. At present, no such disclosure has been made.
As of September 30, 2025, there were no redemption fees or maximum transaction amounts, or any other requirements that serve to limit a participant’s daily access to 100% of their account value.
NOTE 5 – INTERFUND TRANSFERS

Interfund receivables and payables at September 30, 2025 were as follows:

 Fund	Receivable	Payable	
General	$	10,400	$	-
Capital projects		-	10,400 
Total	 $	10,400	$	10,400 

The outstanding balances between funds result primarily from the time lag between the dates that transactions are recorded in the accounting system and payments between funds are made. In the case of the District, The Due to / Due from balances resulted from timing differences related to the Roadway Resurfacing project. Project costs were initially paid from the General Fund and later reimbursed by the Capital Reserve Fund in November 2025.

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

 Fund	Transfer in	Transfer out	
General fund	$	-	$	22,608	
Capital projects		22,608	-		
Total	 $	22,608	$	22,608 	
Transfers are used to move revenues from the fund where collection occurs to the fund where funds have been reallocated for use. In the case of the District, transfers from the general fund to the capital projects fund were made in order to set aside funds for capital reserves.
NOTE 6 - CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2025 was as follows:
Beginning

Ending
Balance
Additions	Reductions
Balance
Governmental activities
Capital assets, not being depreciated					
Land and land improvements	$	1,046,428	$	-	$	-	$	1,046,428	
Total capital assets, not being depreciated	1,046,428	-	-	1,046,428	

Capital assets, being depreciated Stormwater drainage system	

231,014	

-	

-	

231,014	
Entry features, landscape, security and other	1,697,076	-	-	1,697,076	
Total capital assets, being depreciated	1,928,090	-	-	1,928,090	

Less accumulated depreciation for: Stormwater drainage system	

130,900	

7,700	

-	

138,600	
Entry features, landscape, security and other	1,154,739	70,037	-	1,224,776	
Total accumulated depreciation	1,285,639	77,737	-	1,363,376		

Total capital assets, being depreciated, net	
642,451	
(77,737)	
-	564,714		

Governmental activities capital assets, net	
$	1,688,879	
$	(77,737)	
$	-	$	1,611,142		

Depreciation was charged to the maintenance and operations function.

NOTE 7 – LONG-TERM LIABILITIES
Series 2016
On November 17, 2016, Bay Laurel Community Development District (“Bay Laurel”) issued conduit debt of $1,745,000 of Special Assessment Revenue Refunding Bonds, Series 2016. Bay Laurel loaned the Bonds funds of $1,745,000 to the District. The proceeds of the Series 2016 Bonds will be applied to refund the outstanding Series 2006 Bonds. The Bonds are special limited obligations of the Bay Laurel, payable solely from and secured by pledged revenues to be collected by Indigo East Community Development District. The Bonds consist of term Bonds due May 1, 2037 with a fixed interest rates from 3.00% to 4.5% to be paid semiannually on each May 1 and November 1, commencing May 1, 2017 and principal to be paid annually on each May 1, commencing May 1, 2017 through May 1, 2037.

The Series 2016 Bonds are subject to optional redemption at the option of the District prior to their maturity. In addition, the Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.
The Bond Indenture established a debt service reserve requirement as well as other restrictions and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2025.
Long-term debt activity
Changes in long-term liability activity for the fiscal year ended September 30, 2025 were as follows:

	Beginning
Balance	
Additions	
Reductions	Ending
Balance	Due Within
One Year	
Governmental activities Bonds payable:
Series 2016	

$	795,000	

$	-	

$	60,000	

$	735,000	

$	50,000	
Total	$	795,000	$	-	$	60,000	$	735,000	$	50,000	
NOTE 7 – LONG-TERM LIABILITIES (Continued)
Long-term debt activity (Continued)
At September 30, 2025, the scheduled debt service requirements on the long-term debt were as follows:

Year ending
	Governmental Activities	
 September 30:	Principal	Interest	Total	
2026	$	50,000	32,513	$	82,513	
2027	50,000	30,450	80,450	
2028	50,000	28,388	78,388	
2029	55,000	26,119	81,119	
2030	55,000	23,850	78,850	
2031-2035	325,000	79,875	404,875	
2036-2037		150,000	10,575	160,575 			
Total	 $	735,000	$	231,770	$	966,770 			

NOTE 8 - DEVELOPER TRANSACTIONS

The Developer owns a portion of land within the District; therefore, assessment revenues in the general and debt service funds include the assessments levied on those lots owned by the Developer.
NOTE 9 - CONCENTRATION

The District’s activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District’s operations.
NOTE 10 - MANAGEMENT COMPANY

The District has contracted with a management company to perform management advisory services, which include financial and accounting services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.
NOTE 11 - RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years.
NOTE 12 - INTERLOCAL AGREEMENT

On April 7, 2003, the District entered into an Inter-local Agreement with Bay Laurel whereby Bay Laurel has the sole and exclusive right to sell and deliver to the District’s residents, and the District’s residents shall purchase and receive from Bay Laurel, utility services at the rates, fees, and charges set by Bay Laurel. Bay Laurel has the power and authority to establish reasonable rules and standards governing the delivery of utility services pursuant to the terms of the agreement.
On February 13, 2006, the District entered into an Inter-local Agreement with Bay Laurel whereby Bay Laurel agreed to issue Series 2006 Bonds – as discussed in Note 7. According to the terms of the agreements, Bay Laurel loaned a part of the proceeds of the Bond issuance to the District to finance the cost of the acquisition of the Developer’s rights or interest in the Development Improvements, including the real property acquisitions and other related purposes, the terms of which are outlined in the Development Improvement Acquisition Agreement entered between the District and Bay Laurel on May 4, 2006. This agreement has been extended with the issuance of Series 2016 Refunding Bonds.

NOTE 13 – SUBSEQUENT EVENTS

Subsequent to fiscal year end, the District prepaid a total of $10,000 of the Series 2016 Bonds. The prepayments were considered extraordinary mandatory redemptions as outlined in the Bond Indenture.
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

		Budgeted Amounts	 Original	Final

Actual Amounts
Variance with Final Budget - Positive (Negative)
REVENUES					
Assessments	$	333,934	$	336,649	$	336,649	$	-	
Interest	13	698	1,219	521	
Total revenues	333,947	337,347	337,868	521	

EXPENDITURES
Current:
General government	52,076	54,958	54,957	1	
Maintenance and operations	259,263	269,068	269,223	(155)	
Total expenditures	311,339	324,026	324,180	(154)	

Excess (deficiency) of revenues over (under) expenditures	

22,608	

13,321	

13,688	

367	
OTHER FINANCING SOURCES
Interfund transfer in (out)	
(22,608)	
(22,608)	
(22,608)	
-	
Carryforward Surplus	-	62,672	-	(62,672)	
Total other financing sources (uses)	(22,608)	40,064	(22,608)	(62,672)	

Net change in fund balances	 $	-	$	53,385 	(8,920)  $	(62,305) 					

Fund balance - beginning	
	62,672 				
Fund balance - ending	 $	53,752 				

See notes to required supplementary information
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District’s budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. The general fund budget for the fiscal year ended September 30, 2025 was amended to increase revenues by $3,400 and decrease appropriations by $12,687.
OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025 UNAUDITED

Element	Comments	
Number of District employees compensated in the last pay period of the District’s
fiscal year being reported.	0	
Number of independent contractors compensated to whom nonemployee compensation was paid in the last month of the District’s fiscal year being
reported.	
10	
Employee compensation	$5,400	
Independent contractor compensation	$317,444	
Construction projects to begin on or after October 1; ($65K)	Not applicable	

Budget variance report	See the Schedule of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual - General Fund	
Non ad valorem special assessments;		
Special assessment rate	Operations and maintenance - $587
Debt service - $483	
Special assessments collected	$426,710	
Outstanding Bonds	see Note 7 for details	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Supervisors
Indigo East Community Development District Marion County, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Indigo East Community Development District, Marion County, Florida (the “District”) as of and for the fiscal year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated Xxxx, 2026.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Xxxx, 2026
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
To the Board of Supervisors
Indigo East Community Development District Marion County, Florida

We have examined Indigo East Community Development District, Marion County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2025. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.
In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2025.

This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Indigo East Community Development District, Marion County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

Xxxx, 2026
MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA

To the Board of Supervisors
Indigo East Community Development District Marion County, Florida

Report on the Financial Statements

We have audited the accompanying basic financial statements of Indigo East Community Development District, Marion County, Florida ("District") as of and for the fiscal year ended September 30, 2025, and have issued our report thereon dated Xxxx, 2026.
Auditor’s Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General.

Other Reporting Requirements
We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters based on an audit of the financial statements performed in accordance with Government Auditing Standards; and Independent Accountant’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated Xxxx, 2026, should be considered in conjunction with this management letter.

Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:

Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.
Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Indigo East Community Development District, Marion County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Indigo East Community Development District, Marion County, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements and the courtesies extended to us.

Xxxx, 2026
REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None
COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

Unless otherwise required to be reported in the auditor’s report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.
There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2024.
Any recommendations to improve the local governmental entity's financial management.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2025.
Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2025.
The name or official title and legal authority of the District are disclosed in the notes to the financial statements.
The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.
We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2025. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 24.

Section VIII

Section B

Section 1

Sent Via Email: gflint@gmscfl.com
March 30, 2026 Mr. George Flint
Indigo East Community Development District 219 East Livingston Street
Orlando, Florida 32801

Subject:	Work Authorization Number 2026-1
Indigo East Community Development District
Annual Engineer’s Report 2026

Dear Mr. Flint:

Dewberry Engineers Inc. (Engineer) is pleased to submit this Work Authorization to provide professional consulting engineering services for the Indigo East Community Development District (CDD). We will provide these services pursuant to our current agreement (“District Engineering Agreement”) as follows:

Scope of Work

We will provide the Annual Engineer’s Report for the CDD as required by the Trust Indenture for
this fiscal year. The report will address the requirements as detailed in Section 9.21 of the Trust.

Fees

The CDD will compensate the Engineer pursuant to the hourly rate schedule, as attached to this Work Authorization. We estimate a not-to-exceed budget of $4,000, plus other direct costs. The CDD will reimburse the Engineer all direct costs, which include items such as printing, drawings, travel, deliveries, et cetera, pursuant to the Engineering Agreement.

Thank you for considering Dewberry. We look forward to helping you create a quality project. Sincerely,	APPROVED AND ACCEPTED

By: 	
Cole Landau	Authorized Representative of
Senior Project Manager	Indigo East
Community Development District

_March 30, 2026	
Date	Date

Rey Malavé, P.E. Associate Vice President
_March 30, 2026	 Date

Page 1 of 1

Section C

Section 1
Indigo East
Community Development District
Summary of Invoices

February 4, 2026 to May 5, 2026

General Fund	2/11/26	1790-1791	$	3,550.00	
	2/17/26	1792-1792	$	1,199.29	
	2/19/26	1793-1794	$	34,766.84	
	2/27/26	1795-1795	$	6,609.00	
	3/11/26	1796-1796	$	23,664.50	
	3/17/26	1797-1798	$	12,159.51	
	4/3/26	1799-1799	$	2,128.07	
	4/14/26	1800-1800	$	10,800.00	
	4/20/26	1801-1801	$	1,202.50	
	5/5/26	1802-1802	 $	100.00 		
			$	96,179.71		
General Fund - Autopay	3/4/26	80020-80022	$	211.89		
	3/10/26	80023-80023	$	4,724.23		
	3/23/26	80024-80026	$	180.77		
	3/2/26	80027-80027	$	4,635.26		
	4/14/26	80028-80028	$	5,039.18		
	4/20/26	80029-80031	 $	176.04 		
$	14,967.37

Payroll	February 4, 2026 to May 5, 2026

Frank Dipiero	50331	$	184.70	
Robert D Hutson	50332	$	184.70	
John Gysen	50333	$	200.00	
Marla Wilson Ziino	50334	$	184.70	
Terrance Solan	50335	 $	184.70 
$	938.80

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/11/26	PAGE	1
*** CHECK DATES 02/04/2026 - 05/05/2026 ***	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	#
2/11/26 00026	2/02/26 28610	202602 310-51300-32200	*	3,300.00
AUDIT FYE 09/30/25
GRAU AND ASSOCIATES	3,300.00 001790
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/11/26 00066	1/14/26 185017	202511 310-51300-31100	*	250.00
COMPACTION REPORT
GEO-TECHNOLOGIES, INC.	250.00 001791
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
285	202602 310-51300-34000	*	819.67
MANAGEMENT FEES-FEB26
285	202602 310-51300-34200	*	57.33
WEBSITE MANAGEMENT-FEB26
285	202602 310-51300-34300	*	76.50
INFORMATION TECH-FEB26
285	202602 310-51300-31300	*	238.83
DISSEMINATION SVCS-FEB26
285	202602 310-51300-51000	*	.27
OFFICE SUPPLIES
285	202602 310-51300-42000	*	6.69
POSTAGE
GOVERNMENTAL MANAGEMENT SERVICES-CF	1,199.29 001792
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/26 00002	2/17/26 7306-A	202511 310-51300-31500	*	90.00
GENERAL COUNSEL-NOV25
2/17/26 7306-B	202512 310-51300-31500	*	180.00
GENERAL COUNSEL-DEC25
2/17/26 7306-C	202602 310-51300-31500	*	1,500.00 GENERAL COUNSEL-FEB26
COLEN & WAGONER P A	1,770.00 001793
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/26 00035	2/18/26 02182026 202602 300-20700-10000	*	32,996.84
ASSESSMENT TXFER-S2016
INDIGO EAST CDD CO USBANK	32,996.84 001794
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/27/26 00091	2/18/26 31156	202602 320-53800-47800	*	6,609.00
VFD PUMP REPLACEMENT
CITRUS WELL DRILLING LLC	6,609.00 001795
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/26 00040	2/25/26 7384	202602 320-53800-47300	*	14,972.50
2825 BALES OF PINESTRAW
2/25/26 7385	202602 320-53800-47300	*	1,192.50
225 BALES OF PINESTRAW
2/25/26 7386	202602 320-53800-47300	*	927.50
175 BALES OF PINESTRAW
2/25/26 7389	202602 320-53800-47300	*	6,572.00
1240 BALES OF PINESTRAW
EVERGLADES PINESTRAW, INC.	23,664.50 001796
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/11/26	PAGE	2
*** CHECK DATES 02/04/2026 - 05/05/2026 ***	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	#
286	202603 310-51300-34000	*	819.67
MANAGEMENT FEES-MAR26
286	202603 310-51300-34200	*	57.33
WEBSITE MANAGEMENT-MAR26
286	202603 310-51300-34300	*	76.50
INFORMATION TECH-MAR26
286	202603 310-51300-31300	*	238.83
DISSEMINATION SVCS-MAR26
286	202603 310-51300-51000	*	.33
OFFICE SUPPLIES
286	202603 310-51300-42000	*	51.35
POSTAGE
286	202603 310-51300-42500	*	115.50
COPIES
GOVERNMENTAL MANAGEMENT SERVICES-CF	1,359.51 001797
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/17/26 00086	3/15/26 1128464	202603 320-53800-47300	*	10,800.00
LANDSCAPE MAINT-MAR26

LANDSCAPE MAINT-APR26

YELLOWSTONE LANDSCAPE - SOUTHEAST	10,800.00 001800
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
287	202604 310-51300-34000	*	819.67
MANAGEMENT FEES-APR26
287	202604 310-51300-34200	*	57.33
WEBSITE MANAGEMENT-APR26
287	202604 310-51300-34300	*	76.50
INFORMATION TECH-APR26
287	202604 310-51300-31300	*	238.83
DISSEMINATION SVCS-APR26
287	202604 310-51300-51000	*	.33
OFFICE SUPPLIES
4/01/26 287	202604 310-51300-42000	*	5.94
POSTAGE
4/01/26 287	202604 310-51300-42500	*	3.90
COPIES
GOVERNMENTAL MANAGEMENT SERVICES-CF	1,202.50 001801
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/26 00061	4/14/26 15	202604 310-51300-31300	*	100.00
AMORT SERIES 2016 5-1-26
DISCLOSURE SERVICES LLC	100.00 001802
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	96,179.71
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/11/26	PAGE	3
*** CHECK DATES 02/04/2026 - 05/05/2026 ***	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	#

INDE INDIGO EAST	ZYAN
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/11/26	PAGE	4
*** CHECK DATES 02/04/2026 - 05/05/2026 ***	INDIGO EAST - GENERAL FUND
BANK Z GENERAL FUND AUTOPAY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
2/10/26 00090	2/05/26 0901-01. 202601 320-53800-43100	*	4,566.76
SW 80 AVE OCALA-JAN.26
2/05/26 0901-01. 202601 320-53800-43100	V	4,566.76-SW 80 AVE OCALA-JAN.26
SECO ENERGY	.00 080019
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/04/26 00032	2/17/26	82ND-01 202601 320-53800-43000	*	126.37
82ND-SW 80 AVE-JAN.26
BAY LAUREL CENTER CDD	126.37 080020
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/04/26 00032	2/17/26 THCT-01. 202601 320-53800-43000	*	40.26
SW 77TH CT-JAN.26
BAY LAUREL CENTER CDD	40.26 080021
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/04/26 00032	2/17/26 80TH-01. 202601 320-53800-43000	*	45.26
80TH TERRACE-JAN.26
BAY LAUREL CENTER CDD	45.26 080022
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/10/26 00090	3/05/26 0901-02. 202602 320-53800-43100	*	4,724.23
SW 80 AVE-FEB.26

SW 80 AVE OCALA-JAN.26

SECO ENERGY	4,635.26 080027
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/14/26 00090	4/08/26 0901-03. 202603 320-53800-43100	*	5,039.18
SW 80 AVE-MAR.26
SECO ENERGY	5,039.18 080028
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/20/26 00032	4/16/26 THCT-03. 202603 320-53800-43000	*	20.11
SW 77TH COURT-MAR.26
BAY LAUREL CENTER CDD	20.11 080029
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
INDE INDIGO EAST	ZYAN
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/11/26	PAGE	5
*** CHECK DATES 02/04/2026 - 05/05/2026 ***	INDIGO EAST - GENERAL FUND
BANK Z GENERAL FUND AUTOPAY

80TH TERR-MAR.26

SW 82ND PL&SW 78TH-MAR.26
112.53

TOTAL FOR BANK Z	14,967.37
TOTAL FOR REGISTER	111,147.08

INDE INDIGO EAST	ZYAN

Section 2

Indigo East
Community Development District

Unaudited Financial Reporting
March 31, 2026
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
March 31, 2026

	General		Debt Service		Capital Reserves		Totals		
	Fund		Fund		Fund	Governmental Funds			
Assets:									
Cash
Operating Account	
$	
245,098	
$	
-	
$	
-	
$	
245,098	
State Board of Administration	$	11,431	$	-	$	464,804	$	476,235	
Investment									
Series 2016 Reserve	
$	
-	
$	
32,905	
$	
-	
$	
32,905	
Revenue	$	-	$	163,558	$	-	$	163,558	
Prepayment	$	-	$	3,920	$	-	$	3,920	
Accrued Interest Receivable	$	-	$	190	$	99	$	289	
Due from General Fund	$	-	$	6,032	$	-	$	6,032	
Due from Capital Reserves	$	3,703	$	-	$	-	$	3,703	
Total Assets	$	260,231	$	206,606	$	464,903	$	931,740	
Liabilities:									
Accounts Payable	$	7,343	$	-	$	-	$	7,343	
Due to Debt Service	$	6,032	$	-	$	-	$	6,032	
Due to General Fund	$	-	$	-	$	3,703	$	3,703	
Total Liabilites	$	13,375	$	-	$	3,703	$	17,078	

Fund Balance:									
Assigned For:									
Capital Reserve	$	-	$	-	$	461,201	$	461,201	
Restricted For:									
Debt Service Series 2016	$	-	$	206,606	$	-	$	206,606	
Unassigned	$	246,856	$	-	$	-	$	246,856	
Total Fund Balances	$	246,856	$	206,606	$	461,201	$	914,662	
									
Total Liabilities & Fund Balance	$	260,231	$	206,606	$	464,903	$	931,740	

Revenues:

Assessments - Tax Roll	$	366,060	$	356,506	$	356,506	$	-	
Interest	$	115	$	115	$	1,334	$	1,218	
Total Revenues	$	366,176	$	356,622	$	357,840	$	1,218	

Expenditures:									
General & Administrative:									
Supervisor Fees	$	4,000	$	2,000	$	2,000	$	-	
FICA Expense	$	306	$	153	$	122	$	31	
Engineering	$	4,000	$	2,000	$	250	$	1,750	
Trustee Fees	$	2,255	$	2,255	$	2,128	$	127	
Dissemination	$	2,866	$	1,433	$	1,533	$	(100)	
Arbitrage	$	450	$	450	$	450	$	-	
Assessment Roll	$	5,732	$	5,732	$	5,732	$	-	
Attorney	$	6,100	$	3,050	$	3,480	$	(430)	
Annual Audit	$	3,400	$	3,400	$	3,300	$	100	
Management Fees	$	9,836	$	4,918	$	4,918	$	0	
Information Technology	$	918	$	459	$	459	$	(0)	
Website Maintenance	$	688	$	344	$	344	$	0	
Postage	$	600	$	300	$	215	$	85	
Printing & Binding	$	500	$	250	$	327	$	(77)	
Insurance	$	9,515	$	9,515	$	8,194	$	1,321	
Legal Advertising	$	1,000	$	500	$	-	$	500	
Other Current Charges	$	1,200	$	600	$	375	$	225	
Office Supplies	$	200	$	100	$	1	$	99	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	53,742	$	37,634	$	34,003	$	3,631	

Operation and Maintenance					
Property Insurance	$	883	$	883	$	738	$	145	
Water Expense	$	2,724	$	1,362	$	1,196	$	166	
Electric Expense	$	56,042	$	28,021	$	33,724	$	(5,703)	
Irrigation Repairs	$	2,925	$	1,463	$	-	$	1,463	
Retention Ponds/ROW Maintenance	$	188,253	$	94,127	$	88,465	$	5,662	
Plant Replacement	$	2,500	$	1,250	$	-	$	1,250	
Tree Trimming	$	1,000	$	500	$	-	$	500	
Pressure Washing	$	18,207	$	9,104	$	-	$	9,104	
Well Maintenance/Repairs	$	4,050	$	4,050	$	6,609	$	(2,559)	
Contingency	$	10,850	$	5,425	$	-	$	5,425	
Total O&M Expenditures:	$	287,434	$	146,184	$	130,731	$	15,452	
					
Total Expenditures	$	341,176	$	183,818	$	164,735	$	19,083	
					
Excess Revenues (Expenditures)	$	25,000		$	193,105		

Other Financing Sources/(Uses)					
Transfer In/(Out) - Capital Reserve	$	(25,000)	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	(25,000)	$	-	$	-	$	-	

Fund Balance - Beginning	$	-	$	53,751	
			
Fund Balance - Ending	$	-	$	246,856	
Revenues:

Assessments - Tax Roll	$	80,774	$	77,408	$	77,408	$	-	
Assessments - Prepayment	$	-	$	-	$	3,841	$	3,841	
Interest Income	$	3,203	$	2,651	$	2,651	$	-	
Total Revenues	$	83,977	$	80,058	$	83,899	$	3,841	

Expenditures:									
Special Call - 11/1	$	-	$	-	$	10,000	$	(10,000)	
Interest - 11/1	$	15,938	$	15,938	$	15,938	$	-	
Principal - 5/1	$	50,000	$	-	$	-	$	-	
Interest - 5/1	$	15,938	$	-	$	-	$	-	
Total Expenditures	$	81,875	$	15,938	$	25,938	$	(10,000)	
									
Excess Revenues (Expenditures)	$	2,102			$	57,962			
									
Fund Balance - Beginning	$	108,341			$	148,644			
									
Fund Balance - Ending	$	110,443			$	206,606			

Revenues:

Interest Income	$	9,286	$	9,286	$	9,339	$	52	
Total Revenues	$	9,286	$	9,286	$	9,339	$	52	

Expenditures:									
Roadway Resurfacing	$	35,000	$	23,193	$	23,193	$	-	
Roadway Striping & Signage	$	3,200	$	2,090	$	2,090	$	-	
Total Expenditures	$	38,200	$	25,283	$	25,283	$	-	
									
Excess Revenues (Expenditures)	$	(28,914)			$	(15,944)			

Other Financing Sources/(Uses)									
Transfer In/(Out)	$	25,000	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	25,000	$	-	$	-	$	-	
									
Net Change in Fund Balance	$	(3,914)			$	(15,944)			
									
Fund Balance - Beginning	$	483,643			$	477,144			
									
Fund Balance - Ending	$	479,729			$	461,201			
Indigo East
Community Development District Month to Month

Revenues:								
Assessments - Tax Roll	$	-	$	7,840	$	86,597	$	213,357	$	45,602	$	3,110	$	-  $	-  $	-  $	-  $	-  $	-  $  356,506	
Interest	$	41	$	39	$	39	$	246	$	473	$	496	$	-  $	-  $	-  $	-  $	-  $	-  $	1,334	
Total Revenues	$	41	$	7,879	$	86,636	$	213,603	$	46,075	$	3,606	$	-  $	-  $	-  $	-  $	-  $	-  $  357,840	

Expenditures:								
General & Administrative:								
Supervisor Fees	$	-	$	-	$	1,000	$	-	$	1,000	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	2,000	
FICA Expense	$	-	$	-	$	61	$	-	$	61	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	122	
Engineering	$	-	$	250	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	250	
Trustee Fees	$	-	$	-	$	2,128	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	2,128	
Dissemination	$	339	$	239	$	239	$	239	$	239	$	239	$	-  $	-  $	-  $	-  $	-  $	-  $	1,533	
Arbitrage	$	-	$	-	$	450	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	450	
Assessment Roll	$	5,732	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	5,732	
Attorney	$	210	$	1,590	$	180	$	-	$	1,500	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	3,480	
Annual Audit	$	-	$	-	$	-	$	-	$	3,300	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	3,300	
Management Fees	$	820	$	820	$	820	$	820	$	820	$	820	$	-  $	-  $	-  $	-  $	-  $	-  $	4,918	
Information Technology	$	77	$	77	$	77	$	77	$	77	$	77	$	-  $	-  $	-  $	-  $	-  $	-  $	459	
Website Maintenance	$	57	$	57	$	57	$	57	$	57	$	57	$	-  $	-  $	-  $	-  $	-  $	-  $	344	
Postage	$	116	$	32	$	1	$	7	$	7	$	51	$	-  $	-  $	-  $	-  $	-  $	-  $	215	
Printing & Binding	$	-	$	-	$	212	$	-	$	-	$	116	$	-  $	-  $	-  $	-  $	-  $	-  $	327	
Insurance	$	8,194	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	8,194	
Legal Advertising	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Other Current Charges	$	118	$	58	$	74	$	44	$	40	$	41	$	-  $	-  $	-  $	-  $	-  $	-  $	375	
Office Supplies	$	0.18	$	0	$	0	$	0	$	0	$	0	$	-  $	-  $	-  $	-  $	-  $	-  $	1	
Property Taxes	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	175	
Total General & Administrative:	$	15,837	$	3,122	$	5,299	$	1,244	$	7,100	$	1,401	$	-  $	-  $	-  $	-  $	-  $	-  $	34,003	

Operation and Maintenance								
Property Insurance	$	738	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	738	
Water Expense	$	209	$	215	$	203	$	212	$	181	$	176	$	-  $	-  $	-  $	-  $	-  $	-  $	1,196	
Electric Expense	$	9,562	$	4,567	$	5,197	$	4,635	$	4,724	$	5,039	$	-  $	-  $	-  $	-  $	-  $	-  $	33,724	
Irrigation Repairs	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Retention Ponds/ROW Maintenance	$	10,800	$	10,800	$	10,800	$	10,800	$	34,465	$	10,800	$	-  $	-  $	-  $	-  $	-  $	-  $	88,465	
Plant Replacement	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Tree Trimming	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Pressure Washing	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Well Maintenance/Repairs	$	-	$	-	$	-	$	-	$	6,609	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	6,609	
Contingency	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Total O&M Expenses:	$	21,309	$	15,581	$	16,200	$	15,647	$	45,979	$	16,015	$	-  $	-  $	-  $	-  $	-  $	-  $  130,731	
								
Total Expenditures	$	37,146	$	18,704	$	21,499	$	16,892	$	53,079	$	17,416	$	-  $	-  $	-  $	-  $	-  $	-  $  164,735	
								
Excess Revenues (Expenditures)	$	(37,105)	$	(10,825)	$	65,137	$	196,711	$	(7,003)	$	(13,810)	$	-  $	-  $	-  $	-  $	-  $	-  $  193,105	

Other Financing Sources/Uses:								
Transfer In/(Out)	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Total Other Financing Sources/Uses	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
								
Net Change in Fund Balance	$	(37,105)	$	(10,825)	$	65,137	$	196,711	$	(7,003)	$	(13,810)	$	-  $	-  $	-  $	-  $	-  $	-  $  193,105	
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)	
Less: Principal Payment 11/1/25 Prepayment	($10,000)	
Current Bonds Outstanding	$735,000	
INDIGO EAST
COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENTS FY 2026 RECEIPTS
MAINTENANCE

Gross Assessments	$389,426.40
Certified Net Assessments
100%

Date	Gross Assessment
ACH	Received	Collection
Fee	Commissions
Paid	Interest
Income	Net Assessments
Received		
							
11/25/25	ACH	$	1,235.86	$	24.72	$	-	$	-	$1,211.14	
11/25/25	ACH	$	6,764.39	$	135.29	$	-	$	-	$6,629.10	
12/19/25	ACH	$	48,198.72	$	963.97	$	-	$	-	$47,234.75	
12/31/25	ACH	$	40,165.58	$	803.31	$	-	$	-	$39,362.27	
1/7/26	ACH	$	55,168.14	$	1,103.36	$	-	$	-	$54,064.78	
1/16/26	ACH	$	57,467.85	$	1,149.36	$	-	$	-	$56,318.49	
1/20/26	ACH	$	1,236.99	$	-	$	-	$	-	$1,236.99	
1/30/26	ACH	$	103,812.81	$	2,076.26	$	-	$	-	$101,736.55	
2/18/26	ACH	$	36,298.48	$	725.97	$	-	$	-	$35,572.51	
2/27/26	ACH	$	10,234.43	$	204.69	$	-	$	-	$10,029.74	
3/20/26	ACH	$	3,173.33	$	63.47	$	-	$	-	$3,109.86	
							
Total Collected	$	363,756.58	$	7,250.40	$	-	$	-	$	356,506.18		
Percentage Collected					97%		

DEBT SERVICE

Gross Assessments	$85,446.75
Certified Net Assessments
100%

Date	
ACH	Gross Assessment
Received	Collection
Fee	Commissions
Paid	Interest
Income	Net Assessments
Received	
							
11/25/25	ACH	$	-	$	-	$	-	$	-	$0.00	
11/25/25	ACH	$	2,086.50	$	41.73	$	-	$	-	$2,044.77	
12/19/25	ACH	$	6,024.77	$	120.50	$	-	$	-	$5,904.27	
12/31/25	ACH	$	7,878.60	$	157.57	$	-	$	-	$7,721.03	
1/7/26	ACH	$	14,366.73	$	287.33	$	-	$	-	$14,079.40	
1/16/26	ACH	$	8,805.48	$	176.11	$	-	$	-	$8,629.37	
1/20/26	ACH	$	231.78	$	-	$	-	$	-	$231.78	
1/30/26	ACH	$	21,781.85	$	435.64	$	-	$	-	$21,346.21	
2/18/26	ACH	$	11,651.89	$	233.04	$	-	$	-	$11,418.85	
2/27/26	ACH	$	5,194.38	$	103.89	$	-	$	-	$5,090.49	
3/20/26	ACH	$	960.67	$	19.21	$	-	$	-	$941.46	
							
Total Collected		$	78,982.65	$	1,575.02	$	-	$	-	$77,407.63	
Percentage Collected						96%	

Section 3
2026 SPECIAL DISTRICTS QUALIFYING PROCEDURE
Qualifying Period – Noon, Monday, June 8, 2026 – Noon, Friday, June12, 2026
(Dates are subject to change)

Special District Candidates who WILL NOT incur election expenses or contributions will do the following:
Present the items listed below during the qualifying period
Form 1 – Statement of Financial Interest
Form DS-DE 302NP Candidate Oath – Nonpartisan Office
Notice of Intent Special District Candidate
Qualifying fee of $25.00 or
25 valid petitions (deadline to submit candidate petitions is Noon, Monday, May 11, 2026)

Special District Candidates who WILL incur election expenses or contributions must do the following:
File DS-DE9 Appointment of Campaign Treasurer/Designation of Campaign Depository (open campaign account). This must be completed prior to accepting campaign contributions and making campaign expenditures, (section 99.061(3), F.S.).
Read Chapter 106 of the Florida Statutes and submit a DS-DE84 Statement of Candidate.
File required campaign treasurer’s reports
Present qualifying documents during the qualifying period.
Form 1 – Statement of Financial Interest
Form DS-DE 302NP Candidate Oath – Nonpartisan Office
Notice of Intent Special District Candidate
Qualifying fee of $25.00 or
25 valid petitions (deadline to submit candidate petitions is Noon, Monday, May 11, 2026)
Candidates Paying the Qualifying Fee:
All special district candidates, except a person certified to qualify by the petition method or seeking to qualify as a write-in candidate, must pay the qualifying fee of $25.00.
The qualifying fee for a special district candidate is not required to be drawn upon the candidate’s campaign account.
Candidates Qualifying by Petition Method:
Special district candidates need 25 valid signatures of qualified electors within the district. There is a fee of 10 cents per petition to be paid to the Supervisor of Elections for the cost of verifying the signature. The fee must be paid at the time the petitions are submitted.
The deadline for submitting candidate petitions is Noon, Monday, May 11, 2026.
Special district candidates are not required to file Form DS-DE 9 prior to collecting signatures.
See Section 99.061(3), Florida Statutes.

Section 4
Wesley Wilco?
Supervisor of Elections, Marion County, FL
Election Center
981 NE 16th ST• Ocala, FL 34470
M	PO Box 289 • Ocala, FL 34478-0289
P	352-620-3290 F	352-620-3286
W	www.\l_oteMarlon_.(iov

April 15, 2026

Re: Florida Statute 190.006 Request Iman Sakalla, Recording Secretary
Governmental Management Services Central Florida Via Email: 1Saka11a@GMSCFL.com

Iman,

In accordance with Florida Statute 190.006 and with reference to your request for the number of registered voters in Indigo East Community Development District, as of April 15, 2026, our records indicate there are 886 active registered voters in the boundaries of the referenced development.
If you have any questions or require any further information, please contact me. Sincerely,
?U-,(	,.	/\f,c)AJ(?
Charlee Nichols, CERA Support Services Analyst II
Marion County Election Center CNichols@VoteMarion.Gov