Laurel Road Community Development District
3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817
Phone 407-723-5900; Fax 407-723-5901
https://laurelroadcdd.com/

The following is the agenda for the meetings of the Auditor Selection Committee and Board of Supervisors for the Laurel Road Community Development District scheduled to be held Wednesday, August 12, 2026, at 12:30 P.M. at 5800 Lakewood Ranch Blvd, Sarasota, FL 34240.
Dial-In:	1-844-621-3956	Access Code:	2536 634 0209
https://pfmcdd.webex.com/join/carvalhov

AUDITOR SELECTION COMMITTEE MEETING AGENDA

Roll Call to Confirm Quorum
Review of Auditing Services Proposals
Grau & Associates
McIntosh
Richie Tandoc
Ranking of Auditing Services Proposals
Adjournment

BOARD OF SUPERVISORS’ MEETING AGENDA

Administrative Matters
Roll Call to Confirm Quorum
Public Comment Period [for any members of the public desiring to speak on any proposition before the Board]
Consent Agenda
Minutes of July 8, 2026, Board of Supervisors’ Meeting
Payment Authorization Nos. 148 – 155
Funding Request Nos. 213 – 214
Safetouch Estimate 6700 for Equipment Repairs
District Financial Statements
Business Matters
Consideration of Auditor Selection Committee Recommendation
Consideration of Resolution 2026-07, Adopting Goals, Objectives, and Performance Measures and Standards for Fiscal Year 2027
Public Hearing on the Adoption of the District’s Annual Budget
Public Comments and Testimony
Board Comments
Consideration of Resolution 2026-08, Adopting the Fiscal Year 2026-2027 Budget and Appropriating Funds

Public Hearing on the Imposition of Special Assessments
Public Comments and Testimony
Board Comments
Consideration of Resolution 2026-09, Adopting an Assessment Roll for Fiscal Year 2026-2027, and Certifying Special Assessments for Collection
Consideration of Resolution 2026-10, Adopting the Annual Meeting Schedule for Fiscal Year 2026-2027
Discussion of Off-Duty Officer Assignment for Traffic Calming
Other Business Staff Reports
District Counsel
District Engineer
District Manager
Next meeting: September 9, 2026
Field Manager
Lifestyle Director
Supervisor Requests and Comments Adjournment

Laurel Road Community Development District

AUDITOR SELECTION COMMITTEE MEETING AGENDA

Proposal to Provide Financial Auditing Services:
LAUREL ROAD
Community Development District

Due Date: July 29, 2026 5:00PM
Submitted to:
Laurel Road
Community Development District c/o District Manager
3501 Quadrangle Blvd, Suite 270
Orlando, Florida 32817

Submitted by:
Antonio J. Grau, Partner Grau & Associates
1001 Yamato Road, Suite 301 Boca Raton, Florida 33431 Tel	(561) 994-9299
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

Table of Contents

PAGE

EXECUTIVE SUMMARY / TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS	3
FIRM & STAFF EXPERIENCE	6
REFERENCES	11
SPECIFIC AUDIT APPROACH	13
COST OF SERVICES	17
SUPPLEMENTAL INFORMATION	19

July 29, 2026

Laurel Road Community Development District c/o District Manager
3501 Quadrangle Boulevard, Suite 270
Orlando, Florida 32817
Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2026, with an option for two (2) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Laurel Road Community Development District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you with an effective and efficient audit.
Government audits are at the core of our practice: 95% of our work is performing audits for local governments and of that 98% are for special districts. With our significant experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to your operations.

Why Grau & Associates:

Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year-round. When not working on your audit, your team is refining their audit approach for next year’s audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.

Servicing your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.
Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year-round, updating, collaborating and assisting you in implementing new legislation, rules and standards that affect your organization. We are also available as a sounding board and assist with technical questions.
Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.

Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.
This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.
We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or Ben Steets, CPA (bsteets@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience.

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

Grau’s Focus and Experience

Our Team

3	11	2
Partners	Professional Administrative
Staff	Professionals

9/16

Services Provided

Employees are CPAS

Year founded

Properly registered and licensed professional corporation by the state of FLORIDA

We are proud Members of the American Institute of Certified Public Accountants
&

9
Professional Groups

the Florida Institute of Certified Public Accountants

See next page for report and certificate

 External quality review program: consistently receives a pass
 Internal: ongoing monitoring to maintain quality

AICPA | FICPA | GFOA | FASD | FGFOA

Firm & Staff Experience

GRAU AND ASSOCIATES COMMUNITY
DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY

OTHER
19

PFM
12

WRATHELL
30

GMS
78

INFRAMARK
38

SDS
60

RIZZETTA
47

MERITUS
23

Profile Briefs:
Antonio J GRAU, CPA (Partner)
Years Performing Audits: 35+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 58 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

Ben Steets, CPA (Partner)
Years Performing Audits: 10+
CPE (last 2 years): Government Accounting, Auditing: 28 hours; Accounting, Auditing and Other: 88 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

“Here at Grau & Associates, staying up to date with the current technological landscape is one of our top priorities. Not only does it provide a more positive experience for our clients, but it also allows us to perform a more effective and efficient audit. With the every changing technology available and utilized by our clients, we are constantly innovating our audit process.”
Tony Grau
“Quality audits and exceptional client service are at the heart of every decision we make. Our clients trust us to deliver a quality audit, adhering to high standards and assisting them with improvements for their organization.”
Ben Steets

YOUR ENGAGEMENT TEAM
Grau’s client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team. The Certified Information Technology Professional (CITP) Partner will bring a unique blend of IT expertise and understanding of accounting principles to the financial statement audit of the District.

Engagement
Partner

CITP Partner

Your
Successful Audit

Audit
Manager

Audit Senior

The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy.
Responsibilities will include planning the audit; communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm are accurate, complete and are prepared in accordance with professional standards and firm policy.

The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The engagement partner will also be involved directing the development of the overall audit approach and plan; performing an overriding review of work papers and ascertain client satisfaction.

Antonio ‘Tony ‘J. Grau, CPA
Partner
Contact: tgrau@graucpa.com | (561) 939-6672
Experience
For over 30 years, Tony has been providing audit, accounting and consulting services to the firm’s governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations.
As a member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Tony received the AICPA advanced level certificate for governmental single audits.

Education
University of South Florida (1983)
Bachelor of Arts Business Administration

Clients Served (partial list)
(>300) Various Special Districts, including:

Bayside Improvement Community Development District	St. Lucie West Services District
Dunes Community Development District	Ave Maria Stewardship Community District Fishhawk Community Development District (I, II, IV)	Rivers Edge II Community Development District Grand Bay at Doral Community Development District	Bartram Park Community Development District Heritage Harbor North Community Development District	Bay Laurel Center Community Development District

Boca Raton Airport Authority Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control

Professional Associations/Memberships
American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	58
Total Hours	82 (includes of 4 hours of Ethics CPE)

Ben Steets, CPA, Partner
Contact : bsteets@graucpa.com / (561) 939-6669
Experience
Grau & Associates Grau & Associates Grau & Associates Grau & Associates
PCAOB Registered Firm	
Partner Manager Senior Auditor Staff Auditor Staff Auditor	
2023-Present 2021-2023
2018-2021
2016-2018
2015-2016	
Education
Florida Atlantic University (2015)		

Clients Served (partial list)		
(>300) Various Special Districts	San Carlos Park Fire and Rescue Service District	
Careersource Polk	Sanibel Fire and Rescue District	
Central Broward Water Control District	South Broward Drainage District	
Dunes Community Development District	South Trail Fire and Rescue District	
Greater Naples Fire Rescue District	Town of Highland Beach	
Key Marco Community Development District	Town of Lauderdale-By-The-Sea	
Lake Worth Drainage District	Verona Walk Community Development District	
Mae Volen Senior Center	West Villages Improvement District	
Port of the Islands Community Improvement District	Winding Cypress Community Development District	
Professional Education (over the last two years)		
Course	Hours
Government Accounting and Auditing	28
Accounting, Auditing and Other	88
Total Hours	116 (includes 4 hours of Ethics CPE)
Professional Associations/Memberships American Institute of Certified Public Accountants Florida Institute of Certified Public Accountants

References

We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District.

 Dunes Community Development District	

Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 1998	
Client Contact	Darrin Mossing, Finance Director	
	475 W. Town Place, Suite 114	
	St. Augustine, Florida 32092	
	                    904-940-5850		

 Two Creeks Community Development District	

Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2007	
Client Contact	William Rizzetta, President	
	3434 Colwell Avenue, Suite 200	
	Tampa, Florida 33614	
	                   813-933-5571		

 Journey’s End Community Development District	

Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2004	
Client Contact	Todd Wodraska, Vice President	
	2501 A Burns Road	
	Palm Beach Gardens, Florida 33410	
	                   561-630-4922		

Specific Audit Approach

AUDIT APPROACH
Grau’s Understanding of Work Product / Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

PHASE I:
Preliminary Planning

PHASE II:
Execution of the Audit Plan

PHASE III:
Completion and Delivery

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.
During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.

Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
» Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
» Perform tests of compliance.
Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following:

» Perform final analytical procedures;
» Review information and make inquiries for subsequent events; and
» Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.
In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.
In addition to communicating any recommendations, we will also communicate the following, if any:

» Significant audit adjustments;
» Significant deficiencies or material weaknesses;
» Disagreements with management; and
» Difficulties encountered in performing the audit.

Is the recommendation cost effective?
Is the recommendation the simplest to effectuate in order to correct a problem?

Is the recommendation at the heart of the problem and not just correcting a symptomatic matter?

Is the corrective action taking into account why the deficiency occurred?

Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no “surprises” in the management letter and fosters a professional, cooperative atmosphere.
Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.
Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2026-2028 are as follows:

  Year Ended September 30,			Fee		
2026	$6,000	
2027	$6,200	
2028	$6,400	
TOTAL (2026-2028)	$18,600	

The above fees are based on the assumption that the District maintains its current level of operations and are inclusive of the issuance of the Series 2026 Bonds that occurred on June 24, 2026. The issuance of any additional bonds is outside the scope of these fees and would result in an additional fee for the affected fiscal year(s), to be agreed upon in advance. Should the District's level of operations otherwise change, fees would be adjusted accordingly.

Supplemental Information

 	Governmental Audit	Single Audit	Utility Audit	
Current Client	
Year End	
Boca Raton Airport Authority					9/30	
Captain's Key Dependent District					9/30	
Central Broward Water Control District					9/30	
Collier Mosquito Control District					9/30	
Coquina Water Control District					9/30	
East Central Regional Wastewater Treatment Facility					9/30	
Florida Green Finance Authority					9/30	
Greater Boca Raton Beach and Park District					9/30	
Greater Naples Fire Control and Rescue District					9/30	
Green Corridor P.A.C.E. District					9/30	
Hobe-St. Lucie Conservancy District					9/30	
Indian River Farms Water Control District					9/30	
Indian River Mosquito Control District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Wastewater Treatment District					9/30	
Lake Asbury Municipal Service Benefit District					9/30	
Lake Padgett Estates Independent District					9/30	
Lake Worth Drainage District					9/30	
Lealman Special Fire Control District					9/30	
Loxahatchee Groves Water Control District					9/30	
Old Plantation Water Control District					9/30	
Pal Mar Water Control District					9/30	
Pinellas Park Water Management District					9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Port of The Islands Community Improvement District					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
Sanibel Fire and Rescue District					9/30	
South Central Regional Wastewater Treatment and Disposal Board					9/30	
South Indian River Water Control District					9/30	
South Trail Fire Protection & Rescue District					9/30	
Spring Lake Improvement District					9/30	
St. Lucie West Services District					9/30	
Sunrise Lakes Phase IV Recreation District					9/30	
Sunshine Water Control District					9/30	
Sunny Hills Units 12-15 Dependent District					9/30	
West Villages Improvement District					9/30	
Various Community Development Districts (452)					9/30	
TOTAL	491	5	4	484		

CONSULTING / MANAGEMENT ADVISORY SERVICES
Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

Accounting systems	 Fixed asset records
Development of budgets	 Cost reimbursement
Organizational structures	 Indirect cost allocation
Financing alternatives	 Grant administration and compliance
IT Auditing

ARBITRAGE

The federal government has imposed complex rules to restrict the use	Current

of tax-exempt financing. Their principal purpose is to eliminate any

73  Arbitrage

significant arbitrage incentives in a tax-exempt issue. We have	Calculations determined the applicability of these requirements and performed the
rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

We look forward to providing Laurel Road Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.

Prepared for Laurel Road Community Development District
Prepared By: McIntosh CPA

July 29, 2026

Independent Audit Service Proposal

2385 NW Executive Center Dr.
Boca Raton, FL 33431 rmcintoshcpa.com

Table of Contents
Transmittal Letter	2
Statement of Understanding and Scope of Work	3
Qualifications, and Experience	6
Personnel	7
Schedule of Fees	8
Appendix	9

Transmittal Letter

July 29, 2026

Board of Supervisors
Laurel Road Community Development District Sarasota County, FL

McIntosh CPA is pleased to submit this proposal to provide annual auditing services for the Laurel Road Community Development District (the "District"). Our firm specializes in auditing services for governmental entities, including special districts, ensuring compliance with Florida Statutes, Government Auditing Standards (Yellow Book), and the requirements set forth by the Florida Auditor General. We are a Woman & Minority Business certified by the State of Florida.

While the firm is new, the managing partner has been providing auditing services to special districts for over 18 years and has an impeccable reputation among former clients. With this experience and knowledge, we are uniquely qualified and ready to assist the District with the audit services needed. We are confident that we will not only provide the services required but exceed expectations.

We understand the importance of accountability and fiscal responsibility in government operations. Our audit methodology is designed to provide an efficient, thorough, and collaborative review process while minimizing disruption to your daily operations. Additionally, we are committed to maintaining open communication and delivering clear, actionable recommendations to support the District’s financial integrity and operational efficiency.

We have an established reputation for delivering high-quality, timely, and efficient audits. With our extensive experience, we are confident in our ability to provide the District with the highest level of professional service. We acknowledge that this proposal is valid for ninety (90) days following submission.

We thank you for the opportunity to provide a proposal and look forward to working with the District’s team. Please do not hesitate to contact Racquel McIntosh at 2385 NW Executive Center Dr., Suite 100, Boca Raton FL 33431, 561-981-6282, or mcintoshcpa@outlook.com with any questions.

Sincerely,
Racquel McIntosh, CPA President

Statement of Understanding and Scope of Work
The Laurel Road Community Development District requires independent audit services for the fiscal years ending September 30, 2026, with an option for two additional one-year renewals. Our firm understands that the audit must comply with:

Chapter 218.39, Florida Statutes
Florida Auditor General’s Rules
Government Auditing Standards (Yellow Book)
Licensure under Chapter 473

The audit will include an examination of the District’s financial records, internal controls, and compliance with applicable laws and regulations.

AUDIT TIMELINE

We recognize the importance of adhering to the District’s annual audit deadline of June 1st and are fully committed to ensuring a timely and efficient audit process. Racquel McIntosh will be responsible for the firm meeting the required deadline. Our team will strategically plan and execute the audit to ensure that the draft and auditor’s reports are completed well in advance of the deadline, allowing ample time for review and discussion. Additionally, we will maintain open communication throughout the engagement to address any concerns promptly and ensure a smooth and seamless audit experience.

SCOPE OF WORK

Conduct an independent audit in accordance with Government Auditing Standards
Evaluate internal controls and compliance with Florida statutes
Issue audited financial statements with findings and recommendations
Report to the Board of Supervisors on the audit findings
Provide ongoing support for financial and compliance questions The audit will be performed in the three phases below;

Planning

Fieldwork

Reporting

AUDIT PLANNING

This is the most critical part of an audit, as a well planned audit determines the flow and efficiency for the entire audit. Planning consists of the following segments:

Obtain an understanding of the District – we will gain an understanding of the District in order to perform risk assessment for the various segments of the audit. It involves reviewing the policies and procedures, documenting the internal controls of the District, including compliance requirements, and making an initial assessment of inherent risk in order to determine the preliminary risk of material misstatement to the financial statements. It also includes gaining an understanding of the District's IT environment and how that affects financial reporting.

IT Assessment – we will discuss with management and document the District’s IT infrastructure, including; general controls over the network and the accounting software, and specific controls within the accounting software. We will also discuss access, backups, disaster recovery, and virus protection. These discussions will assist in determining if the IT infrastructure is adequate to reduce any material financial statement misstatements.

Preliminary analytics – current vs prior year review of accounts to determine and document causes for fluctuations.

Risk Assessment - Used in conjunction with other planning items above to dictate further audit procedures.
FIELDWORK

Based on the risk assessment results from planning, a combination of analytical procedures, detail test of transactions, and use of audit confirmations will be applied by the auditor.

Analytical procedures – these will consist of revenue and expenditure variances from the prior year, variances with the budget, calculating revenue expectations, and reviewing trend analysis for anomalies.

Test of details – these will consist of tracing and vouching transactions to and from the accounting records. Will also include testing bond compliance.

Audit confirmations – these will be sent to attorneys, tax collector, bond trustees, and other entities as deemed necessary.

REPORTING

Once the fieldwork has been completed, a draft of the financial statements along with all related audit reports will be prepared for management’s review. McIntosh CPA utilizes a memo to management regarding findings and recommendations not deemed significant and therefore not included in any of the audit reports. The memo will detail the observation and provide a recommendation for corrective action. No management response is required since it will not be presented in any audit report. Before a finding is reported in the audit report, a determination is made as to why the issue occurred and whether it was a one-time occurrence. We ensure that reporting items in the audit report are necessary and that recommendations are cost beneficial.

For all three phases above, if deficiencies or discrepancies are identified, management will be informed immediately to give them a chance to research and provide additional information or put corrective measures in place.

Qualifications and Experience
INDEPENDENCE
We affirm that McIntosh CPA is independent with respect to the District. We meet the independence standards of Generally Accepted Auditing Standards and the U.S. Government Accountability Office’s Government Auditing Standards.
FIRM QUALIFICATIONS

Licensed under Chapter 473, Florida Statutes
Over 18 years of experience auditing governments
Demonstrated expertise in auditing special districts and financials
Strong track record of timely report delivery and responsiveness

The services as outlined in the statement of understanding will be overseen by Racquel McIntosh CPA, who brings over 18 years of exemplary service in the government auditing and accounting industry. In her previous role, she was an audit partner providing auditing services to municipalities and special districts throughout the State of Florida and was in charge of audit quality for the firm. In addition, she assisted clients with internal policy review, internal control best practices and implementation, and assisted with implementation of accounting software and accounting standards.

Further, she has met the educational requirements for CPAs set forth under Florida Statutes and the Government Auditing Standards (Yellow Book) issued by the Government Accountability Office (GAO). See next page for resume.

Value-Added Service

In addition to providing audit services for the District, Racquel provides an annual training session for the District accounting staff which will include; reviewing items found in the previous year’s audit, accounting treatment for certain transactions, how to respond to auditor inquiry, how to analyze financial statements, and new accounting standards and regulations applicable to the upcoming audit year.

REFERENCES

Below are three districts that the engagement partner has worked on with the named management companies. In total, the engagement partner oversaw and worked on over 200 CDDs.

CATALINA AT WRINKLER PRESERVE COMMUNITY DEVELOPMENT DISTRICT	Rizzetta & Company
3434 Colwell Avenue, Suite 200
Tampa, FL 33614	
BERRY BAY COMMUNITY DEVELOPMENT DISTRICT	Meritus
2005 Pan Am Circle, Suite 300
Tampa, FL 33607	
BRIGHTON LAKES COMMUNITY DEVELOPMENT DISTRICT	Inframark
210 N University Drive Coral Springs, FL 33071	

Schedule of Fees
Below are the all-inclusive fees for the District’s annual financial statement audit

Fiscal Year	Proposed Fee	
2026	$5,000	
2027	$5,200	
2028	$5,400	

The above fees are based on the District not issuing Bonds in fiscal year 2027 or 2028. If Bonds are issued, then fees will be renegotiated.

Appendix

Proposal
To Serve

LAUREL ROAD
-COMMUNITY DEVELOPMENT DISTRICT-

    

1n.J1esponse to Request fot Proposals Lor:

Annual Audit Services

Dueby: 5:00 pm.July19,2026

CQntac.t:

Richie C. Tandoc, Audit&:Assurance P-m:t11er

Emarl riclne®t-ratuJ.oc-cpa rom
13-+i3 S:W105V' Avenue Miami. Florida 13176
Tcl. (30'5)710-1502,e.x,t.101

	Page(s)	
Utter of T rans�ittal / E.xecuth•e Swnntary----·-··--·-·--·------·-	-··--···-	1-2	
Proposal Requiren,eots:		
Firm Bnc;.kgrotrn..c.L.....- .......,..,_..............._.,............................................_,	.-- ...-,-·--·-·--·-··..-·	3 4	
Proposct.l Eng:.gcmcnt T t":illl.........,_,	..........................................- .....................,_...'"...................	4,..7	
E..x_pcticnct:i-ni\\1<.liting Spc�lal Disrrkts.........................................................,................................	7-9	
Unucrstru1ding o[ ru.1u Ability to Furnish t.h1:Scope of Work.....-	.._,	",_"		9	
Prop<>S<.'tl E's-cs_ 	,.,_. ·-	_	.•	_	.. •.	.,  ....---·-·"·-·•·-	9·10
PrnpoSt.'"t.11'.imctabJc....,.	........,.......-·--·- ,-·,--· 	.,  ...,._----------....,		1.0

---

I et ter tif	l ran�1nit tal ,
I xrcut1,e Sun 111�t1y

--

- +

X

Ce.rtifiea l'/,\\:>li,,'\Uo/,\'l"tti�+ &,Co�s«l+,:u,,t
13�3sw10,•IN<,111,,;,flwid,3311•IT, t,osJ no-i,ot

Jul}'ll	2026

V1"1:tn_Cru.-.>nlho
Distrkt A-lan:tgtt
L:tt11tl Ro:ltl CommunlL)' l:J.!vclopmcnt flistrlct 35(11Quuclmnglc Bl\'t.l.,Suite 27(l
Orfonclo, FL12817

Dear Ms. GID1tlho:
Rlchi�Tandoc, P.A. is plcnscd lo ha1-.: the cipportunily to submit a _proposal to provide annual nuilit st:rviccs t<i Llturd Road Community l),."·clopmcnt Olstrkt (tbi: "l)istrh;t") for I.be fisc.<tl year ,-nding Sq,tc:mbcr 311, 1026, \\1th th�(1pcfon Io r.:ncw annunlly for i:hi: fiscal y= L-nding Scptemhcr 10, 2027 Cll)d1028.
Richie Trui<l11C. r.A. is cmrunittcd to -pro\'i<ling 1':llue-atkl;,-d ,md quality set\'ices to the 11istrkt. combining the tl'SJ,qnslvc persona.I cootact associnred with a �allcr finn and the sophisticated pi:of�ional resources of ,t 1'u-gct £inn. .-\s lenders in servicing governmental nncl non·profit entities. Ridtle Tnndoc, l'.A. is fully qualified to ptu,;dc nudlt scn·!,t:s to the District. \,\le scrh-e ro exceed the cxi.:i,:ctntlous-,[our clients,"ith n comutitmcnr to roral qualitys.:n1cc. Trons1ntinj( our.:xp<:i:icncc nncl resources intodfocth'l! nncl crficicnrv:tlue-Jddt'tl St'f\�c�s to the Distcict is our highest priority, v,h:ich is w1l)' we belicl'e wearc best suited lo be pnrt of your professional tL'lllll.
The rnsk char the Disuict £aces in sclL"Cting afinncoprovide auditscn1��is nor.an cnsy cine. Ourgo:tl in this proposal is to ptes<!nl those chnrnctcristics l:rult distinguish us as the tcrun best suittdro.�crYc the nistricr.

Bnstdon the team's1mowlwgc:ind te.\.')Xtkncc gained it, serving gol'et'lllilebLal t1nd non•profirenrities for over tbtt..-c.� dt-cndc.s. 11101-c �cificaJly tht-• cx�cicnl.'e. tll!lt -we've g-:Une..-.d k.wing i1"C.n :1.t.1cULota for go,·enuncntal orgoni::lltion,;similnr in si::e to the District. the team nt Ricltic Tnndoc. PA has a clear understanding uncl ability ro provide rbc scope of scn•iccs rtqucstecl. as more rboroughly described throughout thisproposal

Although the Firm of Richil' Tnncloc, P.A. officially begun operating as n CPA fum In 2025. the tc'tlln members n1 RichieTnncl,:ic,P.A. havebccHscrvlnggon'.mmcnrnl oncl non-profitentirics for over 30 ymrs
{ptl"liously as part of PAAST, PL nnd S1.J&T, UP). Ricbi� Tandoc, P.A. strl,·<.-s to maf.ntnin its objectives in the rendering of scr1ic�>s of the lli!!,ltt:st quality with J,ll)al finn nttcnth-cnl!SS to all o( its gtn'l.-rrun<!l1t:tland non-profit clients.
Richie Tnndoc, PA ·s profcssion.11s. fromentry lcYcl nccountm,rs:. to the managers, :tnJ 10 tJ�partner, arc trnlned n, unckt!ltan<l the issues ant!meet the needs ofgovcmmenl:al and non-profit cntitit:!!,

Our professionals bring a compreh<'.I1Sl11: understanding o[ the lssrn:s that face gonn1rnentnl and non• pr\lfit entities as well a.�"bench strength" at :tll kvels. allowing us co respond swiftly and cffoctivcly to yourevoh1ng n�crts.
Yqur proposed engng�ment t�•mc·onslst�of LhefoUc"vi.ng supttvlsory pL'ofcssioruus:
Rkhk Tnn<loc. Client Service and Engagement Parmer - hllS 33 years o( expc1iencc nm,lidng governmental and non·profit organbttions;
Jenny Ol:'1lltcs, Audit Senior :Vl.ru.1agcr - lias 25 years of i!X]JCtience auditing govtnunencnl. nncl non-profit orgrou;:.rtions;and
Danae Garcia, Auclit Supt:n'i:.ur - h,•�:n yc'ilrs of ,:xpcrienc" uutllting�O\'t'.ln1ncn1,u and non,
pl'ofitol'gnnt:ntions.
vVith this tL-run, the l)isnict can I� assured that we arc committed to performing the m1dit 5,:n1ces "1thln th�tlrndr.1mc rcqulretlin therrquest foqxoposnls.

Richie Tnndoc, P./\. uikcs pride in rcsp,1111ling to the nee-els of It�clients. This n:sp\lnsiYcnci;sis not only tk1nonstrntctl by c01nmitting to p�rfonning om: S.:l'\ici:s "ithin the titntfrrunc required, but in respoatling co l'Lhet tl!quc�t's ns wdl Our abiliL)' to he ctspoas!,•c ,vill be enhanced by the open cotnrnunicru:ions:incl cxccllc:nr ,votklngrcln.tiL>nshipthnr,vc hope t(I dc"clop \\�th the Dlstr1cc.
We loo'k fonv;u:cl to hearing from you nu.clto ,votking \\itb the Distriet. Asn Partner ofRidlie Tandoc,
PA., f nm the 111strkt's primary ,ontnct ,mcl f nm duly nudiot;l=eJ to nuike reprcscntacionsfor.and bind, the Firm. rcan berc�d,cddirectly nc()05) no 25()2.c.,t. l◊l or nt tli;h!L{i/.'rtandoc-cpa.com.
Sincerely, R,durTandoc, PA

e

,~

Ric.hi � Tand(lC
A11d11	Assw'<IIICt rw /nCI'

R!cl1leT:indoc, P.A. (tht-"Flrm") \Vns uriginallyfounekd and lncorporared ,m  M.m.-h l. 2017.but  was

o

:!.0:!.5. Riduc Tll.lldo;:, r A. scparnc<l from PAAS

khk

11udit prokssk1.n;ilsfrnm PAAST, P.L han:.jalnt.'Cl

all

Jr, ai.lilltillO,

firm.

otlglnully ,11nembc1/o,vncr of S�]!l.T, llP	and PAAST, P.L cc1tifkcl public accounting firms, fur

over nvo clccaclcs. Eff«o,-.e JulyW.
<1pcraUng full Llluc �s Its o,, n c.crtlfic-d r,uhlk JL'l:OIU\tlng

T, r L	nnd �m
( tile �,wcrnmcnt.tl

R	TanJo... P_o\_ As such, the Firm willconLlnut:
to pro,1dc professional s�-..1c� co Its g,wcrrunc11tal and non-[>i;rult clients, i11clucllng nccount111glbool<lu."L1'.llng,auditing, consulrlng, and othera_<;SUr:tncc and ad,•1$0t)' SCJ"\ic"l:i.
Tue Flan'$ :1tJdit aud as�t\J."lUl<:cprattki: (Whkli consists 0Entcow1ring. compUactous. rcvtl'\vs, aucUts, consulting and oJthcr achisory SL--mccs) is compc,sc-d � uf cng,tgcn1tnrs in the gtl,�.n11m:nr11l nncl non-pro(il industdcs, nn,1 3(1?;, in Lhc CQtlllllcrcilll induslTj<, including in,·csttnents, constructioo, l]lllDt1facrutlng,dlstcihutlnn. ilnpott/c.�porr, rurail. and scl,iccs fickls.
llichi.c Tandoc, r�i\. is a mc1nbcr uf the A1ncrlcan Jni,tltut, ,,rCc-rtifJc<l Public Accountants .Ptivatc Cornpnnks D\Yis!on for CPA £inns  Richk Tandoe �ncl all cligjblc employees Ill\! membt:rs <'f the

=

Am<.'tican ln.stiL·ute of CcrtU:kd Public Accounc:mr,; and rh-, Floricht lnstiLutc of Ct:rtified Public Accountants, and are b1good standing \\1th sud, Tnstitutcs  In :iddilioo, two 0fthc mcrnberson the

assigned cngageincrit team Cc1T1fkd FOlud Ex;l.11linttts.

Ccrtifktl Frnu<l Examiners, :md arc mc'lllbcts o[ the Association of

Si:,c und Orgnnizational Stn1cnrre of the Firm
R:ichi.c Iancloc. P.A iscmisi<lcn:d n local CPA firm,nncl consists of the following o,vncr/parmc:r,

	v	,.�r
Exrcrfi;Q,1,-,;	
Rit:h.ic Tan.doc, Audit & Assurance Purn1e'r	33	
In.ncklition to th, Pnrtncr :rl,o,'1!, the Finn consists c,f 7 uthtt audit profosslorullil composed nf the
foll\J\vlng:"

	Nlltllberof Personncl	
		
Audit Profossiounls	:		
wfanngcrs/Supcrvlsors	1	
SLa[	�	
Total	7	

E.'<pe1ience in Auditing Governmental :rnd N"on-Profit Entities

Our audit profcssl,,n:rlsJin,,: substantial cxpcrlcn�c Inauditing go,·cmmcntal ;mcl nou ·pto0t entll:ks in nccotduntc "1th11uclitlng st:uitlards gtocrnlly utccpted In lb�llli.itcd Stales o(Amcrita, Audi�t·of Nokjor-J11i1J11Oi;a:a11�11,ms, Gc�>cr111ne111 Aud1riJ1g Sw11dard:;, O�IB Uniform Guicfaocc (i.e. Fcckntl Single At1dits), Cllilptcr. J0.55(l .u,cl J(l.65i.\ R1,k1 o/ 1/Jr A11,i,1o, Grncral (Le. State Single Audits) and tbc pn.11m:ation of firumdru stat..-menrs in accordance with -Such stand:trds, nod FASB nnd GASB pronouncmncnrs,st:atements nnd inttrprcrntions,v,bercapp1i.cnblc In nddition, RJd:tic Tnndoc, P.A Is a member of the AICPA's Nor-for l'rofit &ccio11 th¢ Gc!\'=ncnt E'innncc Offic,-rs ASllociiltionand the> Aotida Gcwcrnmcnc Fin:lllcc Officers Association.

3

Page  I

El±l 'R1c\t11c T t1�1doc, T'.A.
EEi	'

The following Is a select list of g.wcrnrnental and non-profiLnuwts that tlw propoS<.'<I audit t��m nt Richie Tandoc, Tl.A ha,•e wotkcd on in the fast fi,.� ycnrs (5p1.-cial ilistricts and special pw:posl! governments an! Wghlighted in�eel):

er's A

Alzheim	ssoc.f:u.lon SEFLChapter,In,·.	•
11.irfmnt r.r. M.m.,g<m�nl TruSl	•
lJJcarcJ.j t=amily Foundut.h.1n. Inc.....	•
Boynton fkm:.h c,,mmutUt)' RcJ.. Agent:\'	•
Bro,,1ardI lousing SoluLJons,.Inc:.	•
Catholit:.C-huritil-SLl.�m.1 Services. Inc.	•
City,.,rtU.tleah, Fluridu	•

1.•m

\VestC:RA
·nt I H11;11rti.:I

C1t\' ol Mium1. rlorich,	•
C:1tyol \.11•m• M1dtownC:R�	•

foundatl<1.n ror  f-lumun R_ightS in Cuhu.Inc.
1•n,.,ln Ro,ul Ow.1n,,s·, Improvement Di>trisl
�ll"ml H1>1n"'i for till, Inc.

\ linmi l)udc Counq· Gc-nurul Segment
\li•m•·D,1Jc CounL; lndu,tn.cl n..-,,. Aurhant)'
Mi.unl D.«lo E.,,,msw�y Aurhority

�Hum1 Dude County Aviulil"n Dcparum:nt

School Boa('ll 111 \11:iml l);idc County
Two Ridge, Community n.,..:lnpmcnt l"osmct Viq;lnla J.;cy Hc•ch f'.,rk Tn"t
W,tshington :\, cnu.:. Busm= Imp.[)�rlct
\Vc:s�vm�g�lmpf\\\CITICOlDistncL
\\.�\'uwooJBuawa:3 Jmprmanent 0131.m.:.l

!\>ham, DndcTransit
Mlllml SJ?<,n•� Lxhibiuon Auth,,nt)

C:1ty ol Miam1SL Orcnown l'..rk

Ci

ty ol \flamJ Omni CR.�	•
•	•

1

Coconul (; nwc 8119..ln�,; lrnpni\

•	•

:,.nami�YorkersC�ntcr, Inc. OJ,hthalmologr Research Fmmdatlon. Inc,
l)uWJch Aki 1,1th< Amc.rlcus, Inc.

C.-.ub.lNct News. lru:...	•
n,·s,Cull r,irI kip llf Brow:rrd. Inc.	•
l'lom.l., Rl<ing. inc./ Florlclu New \lajntlty. lilt:.	•
,lnridu Rising Together, Int.  I Florldn N�w	•
�lajo1i1y l'.ducatinn rand.Inc.	•
Kristi!h1usc. Jm..	•

In orde:i: to fullillour commltmcnl t(> the District, we bm·.:sLructuJ;i:t.l the proposed .:niagcmcnt team to he ccsr,onsiYe tc, your 11ceds, consisting of p1uft-ssionals with the skills untle.xpcdtnce in <.lc.u.ing
,.,.ith the issues you face. lklo,v arc the resumes of tbC'proposL-d c:ogni:,...,rnent tean1members.
Richie Tandoc, CPA, CFE
Client Service& E11gagc1nc11LPartner
Responsibilities
Richie will Sl'JYe as cl1c pdm�ry contRct for management to �nsun: c,pen nnd effective chnllllels of commuokatioo. His rcsponsibilitiC$ lnclude ki;eping nbrt'llStof i:mpottnnt ckvdopments conceming lssuc-s that would directly affect the 1:>isttfot: «l01-dinnting the toti\l ><:.,.,;,=, to Ix i,r<widnl through continuous communication ,vith mL'll1bers of the �agcrnmt tcrun; dctcnniniog the content of th,· n.-ports to be i.ssuctl; :tSL-crQJinlnglhat professional srundm;ds brt,·;: been complkcl with throughout rhcengagcrnwt; and directing and conrtnlllng rhe clf11rts o[ nilpersol.lllcl on the engagement.
Resume

lli<.:hie is n Certified Public Accounront nnd Cc1tifk<l Froud Exruninec with over 33 y<:nrS of c:xpt.rknc-, pro,;ding audit savices to go,·cmmental nndnon pnilltclients.
Riclrle  SJX'Cinli=cs  'in  pro,;dlng  services

�dficnliy to; non profit orgnn.l::ations, indu,.Ung chatit:11bk. religious nnd cduc-ational otg•nt:ations and foUlid�tions, co1nm1.Ulil)'

Page 14

s.>clnl ,vclfan: orgarii::.ntion.s, ,md busin= lea�c.!i: and goyemmental organi.::ntillllS, including state ond locol gon,m1nents, special distrlcrs, and spccinl•.Putposc go,erruncnral ot-gunl::$tiODS. Re also�...:lali.::cs�11pc:cfonrung
Federal  and  State  Single  Al1dits  for
go,•crruncntal and non-profit orgt1nb1tions in ut·conhlm.:c wirlt Covc111111a11 Auditir1.� Sn1111/a,ds, 011-LB l lnifonn Guid1UJcc and Chaptt1:, 10.fi'i(I "l}d 10.5';0, Rules ,,f th< Audll<>r Ce11cr«I, ttspcctiycly

Riehl.- sruys cun�ut \ntb topics rda□ns to accounting and auclidng, and more spec:ilkall)', in the isovernmcnt and n,1n:Proflt industrit:s. by frequently nttcncling l0t.-al. state and nru:iotml qniui11g seminmcs nnd conferences -provided \,y thc Amcricnn Institute of Certified Public Aec('II.Jntll11rs; Florida Institute of Cc:rtifkd PtJbUc Accountnnt,;; C,o,•ernmcnr Finance Officers Assodacion, and Flocidn Gm·1"1'11mcnr Fmaoc,·  Offlccrs  Associntion.   Rfchk  is

.romplfant \\nth the Ydl,"v Book rcqniremchrs forGPE
l'tiil�lo  starting RkhkTandoc, P.A.,Rlt.:hic W:lS
� Pllrtllcr wich SF-.J&T, LLP/l'AAST P.L for 22 years.  and  pl'lor  r.o  that, he ,vas a  Senior
?.1anagc.r ,vi.di KPll1G I.or 8 )'t-ars.	Dncing hls
rime at KP/VIG, Richie completed n l-ycn nudil
rot"liott in KPMG's London, E.ngl,uid offitc.
Rlchlc has pro"ickd so.·vkcs to a ,,1t11: mngc of
go\'crnmcntttldkntsindudiog, IUl\ot1gst otli.<'1-S:Boynton lk'ndl G.1mmunlt1•Rcck"·elopmi!nt Agency: City of CQro! Spch�-s: City of lfukah; Clty of l\,tfaml; City of Miami Ct>m1nualty Rtclcvdopmcnt Age.nck.s; Cit)' ,,f Pompano Beach; Coconut Groye 13uslncss l.n1pro1,emenl District: Flotidn l'lcp,111.=t of fn."llOnm"-ntal ProLe,;don; Lincoln Rooil ljuslncss lmpro\'emcnt District: Miami ]),1dc County; lvlimni D11dc::L'qlt\."Sswny Authority: �U-runJ,l)auu County fuclusrrial nev. Authority. School Board of l'vlinmi Dade Count)•; Sicbool nt.srr;!ct of Palm tlt.'ncb Count)'; Twu Ridges Communlty Dc,,:lc,pmcnt District; vVashingron A1·cauc Busi.ne.,;s lmpro1·cmcnt Disnict: \IJcst Villll!;lcs lmprovcnlCllt Dlsnicr; and Wyn,Yood Business lmp1uvcmcnr Disnict.
Jenny Oi:antcs, CFE
E11gagcmc11t S1:nior l\1anagcr
Res&9nsihilicie,;
Jenny ,vill be responsible for clcvcloping nncl coordinating rhc 01·crrul audit W\)tk plan under the dixi1ction of the clic11c .scnicc partncr. Her rcsponsibiliti•-s:Ilsa include supet,ising sraff personnel

�OQrdinatlng the day-to,d11y audir ficlchvruk\Yith cbcSupa,·isor, and pctfonning nnin depth rc,iC\v of all pc1tinrnr"'ark pupcrs.md reports.

Page IS

Jenn)•,vi.ll:tls<, be respousihk for ,oordinatbig the completion or the nucllt nod tbe pi-..-paracil1nor th<? i:eports; and for bonging ro LI,., attention of die d.icnt sc:.nicc p:trtner nn}' tcclmkal and sens\tive issues.and potential solutions to such.

Resume
Jenny is a Ccrtifkd Fraud Exnmincr "ith o,·cr 25 ymrs of �i:,crfcncc pro"icling n1tcllt scniccs to governmental nncl non profir clients. Ptior to ihc joining Richie Tandoc, P.A_, she spent hcr entire	pqblic	lcco-unting	cart.-.:r	:it SKJ�-T/PA..<\ST. P.L,c!s!ng tn the lcvd of Senior
�lannger.

She has substantial c.,p;rkn�'t: in auditing govcrnmcnta! oncl non profit entities in accordapce \\Tlth G(l\'Cp1mcnr ;\ud1tin� $tand<Trtls. auditing fed.cm! and state grnnts in accordance "'Ith Olv!B Cil'cu!:lr A•l31/Uniform Gu!Llnnc-c nntl Rulrs of the Auclitor Gcncrur of the Stare of Florida.

Jenny stays c-urrcnt "'ith topics refacing to accounting and auditing. and more specifically, in thegovcrnmrnt nnd non-profit inclustrics, by frt'Cjuently attending lo<::U, Slate and n,1tional tmining seminars nnd conkn:nt:cs pro1•tili:d by the Amcrican Institute of Certified Public Acc,)untanrs; F.lorida lnstiturc of Ccnifkd Public Accountants: Gol'cn1mcnr Fin:1ncc Of[iccrs Assodacion; and Floridlt Go,·cmmcnt
Finance.  Officcrs  Association.   J=y  ts
co1npliant \\�th the Ydlo,Y llook tl'C[U.ircml'11ts
forCPE
J=y	has pro,iclcd •;c-1-..•ie�s co a \\idc rnngc af government clients including. rutlOlll,,'SL others:
Eoynron	Bcadi  Conunuulty	R<:clcl'cll)pmcnL
Agency; City of Coral Springs; City of Ml:uni Community Rctkl'dopmentAgcndes; c,x:onut
Gro'l'c B1.1s1l1css J.ruprt:11·emct1L DisLric:t;'Florida ))c_pamncnr of En,1ronment;tl Protection; J\1liami• Dade County: l'vliaml•Dacie County Aviation Dcp:1rrmcn1�tvfiami Beach Rousing Autl1otity; School Boa!'cl of 1,.1inmi Dade County; School District of P11lm llt-ach County: nncl vVy11wood Bu.incss lmpto,·cm<:>nr District.

Danae Garcia
Engagcm01t Supcn<is{)r
Responsibiliries
Dnnac "ill:tSSist In the planning ('I[ thenudlt; all(lL1tte: audit msks to staff and dirt.-ct the:day-to-day pt:rformanL"' of the plan. will be undt!t· the SU[>('l"\tiSlon of the client scrvic� p:u:mcr and senior nmnager. supervise nudit staff :m.cl oversee dlll.ly prngrcss of the engagement; communkatt \\1th tbc s..111ior mnnnger r<1,mrcliug the progr,-ss of the nuclk; n:,,jcw all worb.'Pnpcrs and reports, and idcntify anr technical is,1.1cs to be discuS&-d ,,iththesenior man11gcr.
Resume
Drum� bas o,·cr· 13 years of C.'-']C-.ericnce pro,1d!ng nudfr sctt1,.:s to ·govt'lnmenrnl and nmi profit clients. l)cior to tbc joining llichie Tm1doc:. ['.A. sbc spc'Ilt bcr entire public nccounting <':lrccr nt Stq6::T/PAAST, P.L. ti.sing to the lc,-cl of Supervisor. She hns substantial cxpetkn�c in auditing governmcnt:tl and non profit entities in accortl.incc "1th Gavcrnmcn1 Auditing Swml11r;ls, auditing federal nnd srare grnncs In ac�orclancc ,,ith 011,m Circular A 133/llniform Guiclitncc and Rules of the A11diror General of the State:of Florida

,mu

Danae sroys u1m:m with topics· relating co accoil11tl11g	auditing, l\lld mo1-.: spccifu::tlly, in elitegovernment ruid non-profit industdcs, l,y (n,qucntly attending loc,tl, SI.Jlle and national trnining i;.,mlnnrs and conferences pro,·idtid by the	AmerL..'R!l	 lnstirui;c of	Certified		Public AccO\llltnnts; Flor!<ln	Institute	of		Certified l'i,blic	Accountants:	 G0Ye1nmc11t		Finance Offic.crs Association; and Florid, GL>V<'l·mnL11t Finance		Offkers	Ass,,dation.		Danae	is
complianc with the Yellow Book requirements		 forCPE.
l)nnni: bas pro,iclcd seniccs to a wide rnngc of go1·,mmrnl clients induding, amongst others:
.Boyntt1a Beach Community Rede,eelopmc.nt Agcncy; City of Mia.ml; City of i !iami Community Rcdc,-clopmcnt Agenc-k-s; Coconut Grove Business bnpi:oYement Discrict; Un.coin Roacl Business lmprovcincnt Dlst:rlct; :Vliruui-Dade County; Miami Dnclc Count)' h1clusoial De,·. Authority; School
.Bnnrd c>f 1'1iami-Dack County; School Disrrkt of Pnhn Bc'!1d1 County; Two Ridges Community D,vdopmrnt District; Vil&in.ia Key Beai.:h Park Trust; \.Vashingron A,--cnuc Businl!SSlmpro\fcmcnt District; Wt:st Villages lmpro\'ement District; a11d W)'llv."Ood h'usiness lmpco�emc-nt Dislrkt.

Our profcssion,ils hiwc subst,mtinl c�--pclicncc in nudir!ng go,\:mmtntal entitles in ,i.cc>rclan.:e \Vltb au,liting st:inclm:ls gcncrall)r nt'Ccptcd in the l lnit..-d Stnt..-s of Amerii.:a, A11dfls of Nbt,Jor-proflt 011:uni�tw11s, Go,..,,11mrn1 A11di1UI);( S1<11rdllrd.1, 0MB llniform Guidahc1.: (i..:. Ft:clernl Single Audits), Chapter, 10.650 a11dll1,550. Rulesof1/icAuc/iw.-Gcun-al (Le. Smrc:Single Audits) and dw preparation of finn.nc!:tl statements in accorda11cc \\1th. such st:mdro:ds. nod FASB and GAS.B pronouncements. stntcm�nts:111clInt.rrprctari,1ns.,vhcn:applkablc.
11,!orc specifkally, we have signifkant c.,cpcriencc 1n :1uditing spccl:tl districts nnd t>thcr spcciltl puq,c,�governmental Cl1tilk$, similar to the Disn:ict. Die follo,vJng is nsckcr list ofsp<.-cial clisrrkts th.-it tbi: ptopoSL-cl ream mcmbe:rs havepto,1ded audit services to in tht lust year;

Boynton Beach Community Redevelopment Agency
$l'.f\1ccs Conducted:	finauc·i!Jl ':itlln!.mcnt audil
Plincipal Contact:	\'kki }ill!, Flhancc Director
100E.Ocean Ave.Boynton Beach, FL33-135
(561) 600 909]
I'	'

City of Mi�miCommunity Rede,•clopmcnt Agencies (3 Special Districts)
Services Conductt'cl:	Finandnlstatement nudit, Federal si!,gle nuclit, andagreed
	upon procedures
l'cincipalConrncc	�1igucl \'alcntln, Finance Officer
819 NW 2m1Aw�. 3rd Floor. Mi,uni, FL33D6 (3(15) 679 6810
r

Coconut Grove Business lmpfl>vement District

financial st:atcrt>COLaudit

Principal Contact:	NlarkBums, E...ecutiYcDircctor
3250 tvlnry Sr.l,30�.Coconut GroYc, FL33l33
(305) 461-5506
II

Lincoln llQad Business Improvement District
Services Conducted:	FlnanciJ1I stlltCJncnt audit

Principal Conl;l\cc	Anahd rJopis, E.'<-,;ut:ivc lnrc-cr,,r
162(\l)n:.'<<;l Ave,SuiteJOO, lvllami Bench, Fl 33139 (1!15) (\()(1 !1219

Mia.mi•Dade County lndustrial Development Auchoriry Scr\'.ices Conductt-d:	Financinlsrnrcmcnt audit

Prind_pal Conlflct:.	Amnncfa Uovet, CFO
SOS\VSth St,Su:lt�2801. Miruni. FL 33130 (W'i) 579-0070
,	11	t

'	Two Ridges Community Development Oistrict

SctYiccs Conductcxl;
Principal Contact::

Fin,1nciJu statctncnt audit
Jdf\.Valkcr, CF()(iipccL1l District iicrvkcs. Inc,)
1501A Burns Rd,l'alm Jk":lch Gardens; FL13410
(561) 579 63(1 -1911

s�rvkcsCrn1tluccccl Principal Co11mcc;

West Villages lmpro,-ement District
Financial stat=cnt,a11clit ant!sratcsingleaudit Jclf\.Valkcr. CFO(Speciall)istrkt Services, Inc.) 2501A Bums11d.Pulm BeachGardens, FL33410 (5C'il) 579,630,4921

\VMhington Avenue Ru!!ineru; lmpl'ovement District	
$1.:t'Vic�s Conduct�d:	Raanclal st:tll!lllcut :tuuk
Prlndpnl Contnc.t:	Iro)'V'VJ:igbt,£'(c,:uq\'t: Dlrccror	.
123.f \VashingtonA,·c,#20-+. Miarol.B�cb. H.3TI39
(305) 916 0779

Ricliic Tandcx:, I'.A.hns the ability and tapabillty to p,:dt1rm thesCC\i<.'\!s required in I.bu R.FP, baSl'Q on the pr.o1=d tt."lm m@1ba-s' e:xpcritncc in .,,,ditiag similar entitie�. �nd our knn,yledgc of 11nd 1:xJ,>CJ:tisc, instate md l=l 1,w,•cb1menc ncco1,1nring andnuclltlng. \Ve undcr<;toncl rbcscopeof work inclutlcS ari auclir of-th..-District'sl,asicfinnndrustnr<'lllmrs,in n�corclnncc \\1th:
Rules of the Audlt\>r Gcnc1-iilof the Srntcof Floi;ld:i...Cl"lf)ters1(\ 'i50:
Sc..;tio.a 215."115, F\odcb Stallltc-s, l.gc11ICOl'trlfnl(11' J11vc.11mo11 l'olicics;
Audlcs t,r5rnrcanclLoenl Govcnuncnrs. lssucd b)' rhcAICPA;
Generally Accepted Auditing Stancbrds;
G1.wcrnmml AutlitingStand.irtls. lssuc'CIb)' the Cbmptrollcr General of the United Stntes;
Generally Acl-cpleil Gnv1:mmcnlnl A,'<:,mnriag Stan,u,ros: and
Any ocher applknbk fr<lcmL state, locnl rcgulatl<ias or p[9fossfoJJnl gulcLmcc not spccifii,nlly listed:abov,ev, ltlcil mnylx atloptt'tl by these,;,�ant?ntl-On$in the f'llt:urc.
Our uuclcrstanilingof the reports to be:i$suc-d for the n1suic:l, inch,1dc.
Repon on the fairptc&t.'lltationof the b,slc f.!n;1ndnl statements (inclcpcudenrautlitor's.rcport);
ll.epnrt Oll intcmnl control r,1rc·r fina.nlial reporting nod on complln.ott' and orhcr mntrcrs b:is<:tl on an nuclit of thefinnncialstateme_nrs (Yellol\· Book re_port);
�•fonngl'ltlt>nt ktter io,1ccordancc with "Rules of the AndltorGc-o<!tal": nnd
R<.-po1-r-011cempl.iancc ,vitbSection 218,-115, Flnrkla Storutcs, Lo.·al G�,..:11u11cn1 l11vc.1tmcn1 Polkk.i,
As previous!)' mcutionc-cl. akhnugb the Finn hasonly reccntlr be6""1 opcttll,ions as iLS o,vn CPA firm,
ull of the government oudir professionals at the E'rrm h.-i,·c been togclhcr since thcit:tlnys al S�J�I.
[Ll'/PA.AST. P.L Thethreemembers on rht• p,:np1,1scd team h�1-e been�-orking rog1;c1ierstu,e ll\('13, 1md bnvc lil'W pr011tling audit5crlitts to our governm�ntul cll�brs since then, 1111d will continue to dosounder Riehle Tnndoc. PA

R.kbk Tandoc, P.A.'s polit'YIs lo 1:Stimfltefoes at am,Junl:S thar.urc highly t'ompetitivt', but will nlso
-ennbk us ro rcspoad to your needs and provl,.k the quality of sen1cc rl:tnt tbc District requires. In gci1cntl. ooi-fees arc based on the lcvd of c.1>1:>tticncc and training of the individuals nssignl>dto thc 1cngagc111cnr.
Our proposed Ices bdow also 1ncinde thc a,·ru!ability of U1ti members o{ tbt: "°Jlngcincn� tc:-am tp 1lSSist the	Distrtcr in .\nS\vcdng any accounting, �utliting, and/or l'in.'111dal reporting tt..:.bnicl tJUC!Srions, or nn5• other 4uestions ,vithin the scnp1:o( thc o.ucli.t eng,,gcm(:nl, ducin�tbc t!.llgugi!lht'nl 1md throughout the year, \Vedo rtllt charge o:xtrn fOI' th��-c-klnds 11[ ttcbnicol quL'Stions	!iO\\'e\'er, quL-Stion�orseniccs thatan, not"·!thin theSC!O['le nf the auditmnyinclude tbose sen-ices thatw-ould not b,11p:J.irour independence ns your auditors, such as cnnscru: letters, ce1tnin• agreed upon pl'oc<!durcs, tax rclated i=n:b and inquiries. and CCltnin ocher financial consulting scniC<'s, nnd
,vould therefore bechro:gt-dattates agrectl-upon 11ithman,"Scmrnt

Rich.it:T:inc.loc, P.A.'s lumpsum ptllpo,�cd cost forth�onnunl nudit scni,:cs, :ire nsfollows:
Lump Sum
Yeitr Ending Sc.-p 30,	Prop<>Sed Cost
1016	i	4,800	
2027	�.800	
1028	5,000	

Wirh m.1aog,•ment'sat1proval, our propnsed timer::il:,lc for the oudlcis as follows;

K�y Phase	N°lW	Pee	Jan	Feb	
Audit Planning								
lnrcrim Proc.;clur,:s										
Y<:ru:-	End Sub,,'tllnth·c Testing									
Exit Confercmce 3nd nraft Reports										
Finni Reports							l		
Once LI1H Limctablc is agn,cd and fi.rutll=e,dvith·m.1nngcmcnl of the District. Richie Taniloc. PA "·ill
be cornmitt1.-d to completLng the audit ,vitbm the clat,-s�pcdficd.

Laurel Road CDD
Auditor Selection - Manager's Recommended Rankings

Criteria	
Possible Points		
Grau & Associates	
Grau & Associates Rec. Points	
Richie Tandoc, P.A.	
Richie Tandoc, Rec. Points	
McIntosh CPA	
McIntosh Rec. Points	

Ability of Personnel	

20.0		Qualified,
Multiple CPAs on Staff	

20.0		Qualified,
Multiple CPAs on Staff	

20.0		

One Qualified CPA on Staff	

20.0	

20.0		Extensive	

20.0		Extensive	

20.0		Some	

20.0	
Proposer's			CDD			CDD			CDD		
Experience			Experience			Experience			Experience		

Understanding of Scope of Work	

20.0		

Sufficient	

20.0		

Sufficient	

20.0		

Sufficient	

20.0	

Ability to Furnish Required Services	

20.0		

Capable	

20.0		

Capable	

20.0		

Capable	

20.0	

20.0		

$6,000 +	

14.5		

$4,800 +	

20.0		

$5,000 +	

18.6	
			$6,200 +			$4,800 +			$5,200 +		
Price for Services			$6,400 =			$5,000 =			$5,400 =		
for Three Years			$18,600			$14,600			$15,600		
Total	100.0			94.5		100.0		98.6	

BOARD OF SUPERVISORS’ MEETING AGENDA

Consent Agenda

Minutes of the July 8, 2026, Board of Supervisors’ Meeting

MINUTES OF MEETING

LAUREL ROAD COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS’ MEETING
Wednesday, July 8, 2026, at 12:30 p.m.
5800 Lakewood Ranch Blvd, Sarasota, FL 34240

Board Members present: Pete Williams Janice Snow John Blakley Dale Weidemiller
John Leinaweaver	
Chairperson Vice Chairperson
Assistant Secretary Assistant Secretary Assistant Secretary		

(via phone) (via phone)	
Also present:
Vivian Carvalho Kwame Jackson Amanda Lane Tom Panaseny Venessa Ripoll	
PFM MS – District Manager PFM MS – ADM
PFM MS – District Accountant
Neal Land & Neighborhoods – Developer PFM MS – District Manager	

(via phone) (via phone) (via phone) (via phone)	
John McKay Bobbi Claybrooke Sydney Pollock Jeff Ramer
Jim Schier Racheal Meade
Jennifer Villareal	J.H. McKay, LLC – Consultant
AM Engineering – District Engineer WTS – Lifestyle Director
Field Services Operation Manager Neal Communities – Developer PFM MS-District Manager	
(via phone) (via phone) (via phone)	
Kristen Oriente				
FIRST ORDER OF BUSINE	SS	Administrative Matters		
		Roll Call		

The Board of Supervisors’ Meeting for Laurel Road CDD was called to order at 12:38 p.m. Those in attendance are outlined above either in person or via speakerphone.

Public Comment Period

Ms. Villareal provided an update on the agreement. Mr. Williams commented on payment process.

Consent Agenda Items #1 – 13
Minutes of the June 10, 2026, Board of Supervisors’ Meeting
Minutes of the June 10, 2026, Auditor Selection Committee Meeting
Kimley-Horn Proposal for Directional Bore General Permit Application
Rayco Electric Proposal for Gate Operator GFCI Outlet Installation
Safetouch Proposal for Main Gate Camera Replacement
District Financial Statements
The Board reviewed the consent agenda items.

ON MOTION by Mr. Williams, seconded by Mr. Blakely, with all in favor, the Board approved the Consent Agenda items 1 - 13.

SECOND ORDER OF BUSINESS	Business Matters

Consideration of Trimmers Three-Year Proposal for Holiday Light Decor

Ms. Snow noted that this is the second year with Trimmers and it is part of their budget. Ms. Snow noted that this is the second year of the contract already in place.

ON MOTION by Mr. Blakley, seconded by Mr. Williams, with all in favor, the Board approved Consideration of Trimmers Three-Year Proposal for Holiday Light Décor.

Consideration	of	Advanced	Aquatics Service Renewal Letter

Ms. Carvalho noted that there is an increase of $76 more per month due to associated costs.

ON MOTION by Mr. Williams, seconded by Mr. Blakely, with all in favor, the Board accepted the Consideration of Advanced Aquatics Service Renewal Letter.

Consideration of Impact Landscaping Hurricane Plan Pricing

Ms. Carvalho explained the need from the Landscaping to provide a Hurricane Preparedness Proposal in anticipation of a potential Hurricane.

ON MOTION by Mr. Williams, seconded by Ms. Snow, with all in favor, the Board approved Consideration of Impact Landscaping Hurricane Plan Pricing.

THIRD ORDER OF BUSINESS	Other Business Staff Reports
District Counsel –	Not present.

District Engineer – Rebid of Laurel Road will be taking place soon. Currently working on modification of the documents to be submitted soon. Bidders will be notified on July 30th, a pre-bid meeting on August 6th, and bids are due by September 9th.
The Board questioned if there was an expectation of changing dates due to increases and decreases from the state and their involvement. Ms. Claybrooke stated there was no expectation of changing the date and that increases or decreases would potentially alter the plans on non-required items.

District Manager – Ms. Carvalho noted the next Board meeting is scheduled for August 12, 2026, at 12:30 p.m. and will include the finalization and approval of the budget for 2027. All residents will receive notice due to the increase.

Field Services Operation Manager – No report.

Lifestyle Director – No report.

Audience	Comments	and	Supervisor Requests

FOURTH ORDER OF BUSINESS	Adjournment

There was no further business to discuss.

ON MOTION by Mr. Williams, seconded by Ms. Snow, with all in favor, the Board of Supervisors’ Meeting for the Laurel Road Community Development District adjourned the meeting at 12:52 p.m.

Secretary / Assistant Secretary	Chairperson / Vice Chairperson

Laurel Road Community Development District

Payment Authorization Nos. 148 – 155

LAUREL ROAD COMMUNITY DEVELOPMENT DISTRICT
Payment Authorizations Nos. 148 - 155

PA #	Description	Amount	Total	
				
148	Advanced Aquatic Services	$	1,888.00		
				
	Alsco	$	75.83		
				
	Clean Sweep Parking Lot Maintenance	$	950.00		
				
	Daystar Exterior Cleaning	$	450.00		
				
	Doody Free 941	$	234.00		
				
	Florida Natural Gas	$	8.15		
				
	FPL	$	3,495.37		
				
	Impact Landscaping & Irrigation	$	15,334.67		
		$	1,986.00		
		$	3,535.41		
				
			$20,856.08	
				
	Jan-Pro of Manasota	$	87.20		
		$	1,325.67		
				
			$1,412.87	
				
	NaturZone	$	210.00		
				
	Neal Land & Neighborhoods	$	3,375.00		
				
	Pye Barker Fire & Safety	$	133.00		
				
	S&G Pools	$	1,552.00		

	Safetouch	$	2,034.55		
		$	1,538.46		
				
			$3,573.01	
				
	TieTechnology	$	73.38		
				
	USA Today	$	462.50		
				
	Valley	$	2,147.65		
				
	VGlobalTech	$	160.00		
				
	Vogler Ashton	$	6,987.00		
				
	WTS International	$	2,162.00		
				
			$50,205.84	
				
149	Alsco Uniforms	$	75.83		
				
	AM Engineering	$	973.00		
				
	Daystar Exterior Cleaning	$	1,530.00		
				
	FitRev	$	250.00		
				
	Florida Centerline Group	$	410.00		
				
	Geiger	$	432.29		
				
	PFM Management Services	$	4,625.00		
		$	51.49		
				
			$4,676.49	
				
	Supervisor Fees	$	200.00		
		$	200.00		

		$	200.00		
		$	200.00		
		$	200.00		
				
			$1,000.00	
				
	Verizon Business	$	74.88		
				
	WTS International	$	13.99		
				
			$9,436.48	
				
150	City of Venice	$	2,083.88		
		$	7.28		
		$	19.42		
		$	232.80		
		$	13.49		
		$	151.26		
		$	677.48		
		$	214.56		
		$	3.80		
		$	3,038.11		
		$	403.95		
		$	387.73		
				
			$7,233.76	
				
	Comcast Business	$	1,474.62		
		$	194.95		
				
			$1,669.57	
				
	Dex Imaging	$	74.45		
				
	Floridian Environmental Landscape	$	3,200.00		
				
	FPL	$	33.61		
		$	47.32		

		$	49.40		
				
			$130.33	
				
	PFM Financial Advisors	$	25,500.00		
				
	Tri County Air	$	86.00		
				
	WTS International	$	2,475.70		
				
			$	40,369.81	
				
151	Alsco Uniforms	$	75.83		
				
	FPL	$	2,854.81		
				
	GreatAmerica Financial Services	$	369.16		
				
	Navitas Credit Corp.	$	2,822.10		
				
	Neal Land & Neighborhoods	$	164.37		
				
	Rayco Electric	$	860.00		
				
	TECO	$	66.75		
				
	Tyree Brown, Arborist	$	500.00		
				
	WTS International	$	2,416.14		
				
			$	10,129.16	
				
152	Advanced Aquatic Services	$	1,888.00		
				
	Clean Sweep Parking Lot Maintenance	$	950.00		
				
	Comcast Business	$	184.95		

	Doody Free 941	$	234.00		
				
	Florida Natural Gas	$	11.03		
				
	FPL	$	3,401.47		
				
	Impact Landscaping & Irrigation	$	15,334.67		
		$	1,986.00		
		$	3,535.41		
		$	118.00		
				
			$	20,974.08	
				
	Jan-Pro of Manasota	$	1,325.67		
				
	NaturZone	$	210.00		
				
	PFM Management Services	$	250.00		
				
	Safetouch	$	2,034.55		
		$	1,538.46		
				
			$	3,573.01	
				
	S & G Pools	$	1,552.00		
				
	Southern Land Services of SW Florida	$	525.00		
				
	TieTechnology	$	73.38		
				
	Valley	$	1,981.78		
				
	WTS International	$	2,162.00		
		$	139.93		
		$	37.56		
				
			$	2,339.49	

	Xfinity	$	100.00		
				
			$39,573.86	
				
153	Alsco Uniforms	$	75.83		
				
	AM Engineering	$	541.00		
				
	USA Today	$	501.00		
				
	WTS International	$	76.50		
		$	2,371.73		
				
			$	2,448.23	
				
			$	3,566.06	
				
154	Comcast Business	$	1,474.62		
				
	David Harvey Electric Co	$	510.75		
				
	Daystar Exterior Cleaning	$	1,530.00		
				
	FPL	$	34.60		
		$	2,929.86		
		$	46.65		
		$	46.35		
				
			$	3,057.46	
				
	PFM Financial Advisors	$	2,000.00		
				
	PFM Management Services	$	4,625.00		
		$	17.99		
				
			$	4,642.99	
				
	Safetouch	$	1,625.60		

	Supervisor Fees	$	200.00		
		$	200.00		
		$	200.00		
		$	200.00		
		$	200.00		
				
			$	1,000.00	
				
	Verizon Business	$	74.90		
				
	VGlobalTech	$	300.00		
		$	160.00		
				
			$	460.00	
				
	WTS International	$	25.22		
				
			$	16,401.54	
				
155	Alsco Uniforms	$	75.83		
				
	City of Venice	$	2,083.88		
		$	7.28		
		$	19.42		
		$	232.80		
		$	13.49		
		$	151.26		
		$	677.48		
		$	214.56		
		$	3.80		
		$	3,044.29		
		$	380.72		
		$	373.93		
				
			$	7,202.91	
				
	Comcast Business	$	194.95		

	Navitas Credit Corp	$	2,465.17		
				
	TECO	$	70.50		
				
	WTS International	$	99.00		
				
			$	10,108.36	
				
		Total	$179,791.11	

				

Laurel Road Community Development District

Funding Request Nos. 213 – 214

LAUREL ROAD COMMUNITY DEVELOPMENT DISTRICT

Funding Requests Nos. 213 - 214

FR #	Description	Amount	Total	
213	AM Engineering	$	4,993.00		
				
	Mike Armstrong	$	4,657.45		
		$	13,050.95		
		$	74,283.79		
				
			$91,992.19	
				
			$96,985.19	
				
214	AM Engineering	$	4,700.00		
				
			$4,700.00	
				
		Total	$101,685.19	

.

Laurel Road Community Development District

Safetouch Estimate 6700

13745 N. Nebraska Ave Tampa, FL 33613

LRCDD - O&M

Phone: 813.909.7775	Estimate

Billing Address	
Laurel Road CDD
c/o PFM Group Consulting LLC 3501 Quadrangle Blvd Ste 270
Orlando, FL 32817	

Install Address	
Vistera of Venice - Amenity 321 Vistera Blvd
Nokomis, FL 34275	

	Rep	P.O. No.	Date	Estimate #	
			7/29/2026	6700	
Description	Qty	
Protege Half DIN Rail 2 Door Reader Expander	2	
ProtegeGX DIN Rail System Controller	1	
Turing 4MP IP Camera	6	
Ditek Surge Protector	6	
Mag Lock 1200LB Outdoor	5	
Farpointe Mobile-Ready Contactless Smartcard Reader	5	
ICT 2 Door Power Supply - 2 Amp	3	
Misc. Conduit, Hardware Etc.	8	
Service Labor - 1 hour minimum	40	
		
The technician performed a comprehensive inspection of the affected equipment following the reported storm event. During the evaluation, multiple components were found to have sustained electrical damage consistent with a lightning strike and subsequent power interruptions. The sudden voltage fluctuations and electrical surges generated during the storm compromised the affected components, resulting in equipment malfunction and loss of normal operation.
This estimate includes the replacement of all components inspected and identified as damaged by the technician. The recommended repairs are necessary to restore the equipment to proper working condition and ensure safe, reliable performance. The scope of work is based on the technician's findings and reflects only those parts determined to have been impacted by the storm-related electrical event.		
	Subtotal	$18,807.79	

Signature of Acceptance X			
	Sales Tax (0.0%)	
$0.00	
	Total	$18,807.79	

Laurel Road Community Development District

District Financial Statements

Laurel Road
Community Development District
June 2026 Financial Package

June 30, 2026

PFM Management Services LLC
3501 Quadrangle Boulevard
Suite 270
Orlando, FL 32817-8329
(407) 723-5900

Laurel Road CDD
Statement of Financial Position As of 6/30/2026	
	
General Fund		
Debt Service Fund		
Capital Projects Fund		
Long-Term Debt			
Total	
			
Assets							
Current Assets										
General Checking Account	$	104,478.10							$	104,478.10	
Accounts Receivable	930.81								930.81	
Prepaid Expenses	12,369.15								12,369.15	
Deposits	4,350.00								4,350.00	
Due From Other Funds			$	1,821.83						1,821.83	
Series 2021A1 Debt Service Reserve			326,871.88						326,871.88	
Series 2021A2 Debt Service Reserve			54,296.88						54,296.88	
Series 2026 Debt Service Reserve			197,422.50						197,422.50	
Series 2021A Revenue			297,699.72						297,699.72	
Series 2021A2 Interest			4,729.33						4,729.33	
Series 2021A1 Prepayment			166.04						166.04	
Series 2021A2 Prepayment			266,320.83						266,320.83	
Series 2026 Capitalized Interest			109,906.15						109,906.15	
Construction Checking Account				$	5,567.51					5,567.51	
Accounts Receivable - Due from Developer				103,971.21					103,971.21	
Series 2026 Acquisition/Construction				5,107,284.00					5,107,284.00	
Series 2026 Cost of Issuance				24,580.00					24,580.00	
Prepaid Expenses				336.22					336.22	
Deposits				50.00					50.00	
Total Current Assets	$	122,128.06		$ 1,259,235.16	$ 5,241,788.94		$	-		$	6,623,152.16	

Investments										
Amount Available in Debt Service Funds						1,257,413.33			1,257,413.33	
Amount To Be Provided				
		18,752,586.67			18,752,586.67	
Total Investments	$	-		$	-	$	-		$ 20,010,000.00		$	20,010,000.00	
Total Assets	$	122,128.06		$ 1,259,235.16	$ 5,241,788.94		$ 20,010,000.00		$	26,633,152.16	

Laurel Road CDD

As of 6/30/2026	

General Fund	
Debt Service Fund	
Capital Projects Fund	
Liabilities and Net Assets	

$	13,825.77			
1,430.81			
		$	689,359.19	
		24,212.40	
		103,971.21	

Long-Term Debt			Total	

$	

13,825.77	
				1,430.81	
				689,359.19	
				24,212.40	
				103,971.21	
$	-		$	832,799.38	

$ 20,010,000.00		
$	
20,010,000.00	
$ 20,010,000.00		$	20,010,000.00	
$ 20,010,000.00		$	20,842,799.38	

$	

(16,545.33)	
				126,143.91	
				(2,727.10)	
				1,142,003.21	
				117,231.95	
				(99,574.77)	
				4,523,820.91	
$	-		$	5,790,352.78	
					
$ 20,010,000.00		$	26,633,152.16	

Statement of Financial Position

Current Liabilities Accounts Payable Deferred Revenue Accounts Payable Retainage Payable Deferred Revenue
Total Current Liabilities

Long Term Liabilities
Revenue Bonds Payable - Long-Term

$	15,256.58	$	-	$	817,542.80

Total Long Term Liabilities	$	-		$	-		$	-	
Total Liabilities	$	15,256.58		$	-		$	817,542.80	

Net Assets
Net Assets, Unrestricted	

$	(16,545.33)					
Net Assets - General Government	126,143.91					
Current Year Net Assets - General Government	(2,727.10)					
Net Assets, Unrestricted			$ 1,142,003.21			
Current Year Net Assets, Unrestricted			117,231.95			
Net Assets, Unrestricted					$	(99,574.77)	
Current Year Net Assets, Unrestricted					4,523,820.91	
Total Net Assets	$	106,871.48		$ 1,259,235.16		$ 4,424,246.14	
						
Total Liabilities and Net Assets	$	122,128.06		$ 1,259,235.16		$ 5,241,788.94	

Laurel Road CDD Statement of Activities As of 6/30/2026	
	
General Fund	Debt Service Fund	Capital Projects Fund	Long-Term Debt		
Total	
Revenues							
On-Roll Assessments	$ 524,175.83				$	524,175.83	
Off-Roll Assessments	257,592.82					257,592.82	
Other Income & Other Financing Sources	2,405.40					2,405.40	
On-Roll Assessments		$	655,826.85				655,826.85	
Other Assessments		870,299.39				870,299.39	
Inter-Fund Group Transfers In		1,151.31				1,151.31	
Debt Proceeds		422,128.65				422,128.65	
Developer Contributions			$	234,656.80			234,656.80	
Other Income & Other Financing Sources			99,067.50			99,067.50	
Inter-Fund Transfers In			33,052.50			33,052.50	
Debt Proceeds			5,313,364.00			5,313,364.00	
Total Revenues	

$ 784,174.05	

$ 1,949,406.20	

$ 5,680,140.80	

$	-	$	8,413,721.05	
Expenses						
Supervisor Fees	$	8,000.00			$	8,000.00	
Public Officials' Liability Insurance	2,870.00				2,870.00	
Trustee Services	4,246.25				4,246.25	
Management	41,625.00				41,625.00	
Field Management	23,625.00				23,625.00	
Engineering	5,937.00				5,937.00	
Disclosure	500.00				500.00	
District Counsel	11,567.00				11,567.00	
Assessment Administration	5,500.00				5,500.00	
Audit	5,700.00				5,700.00	
Tax Preparation	71.40				71.40	
Travel and Per Diem	110.07				110.07	
Postage & Shipping	94.00				94.00	
Legal Advertising	1,450.75				1,450.75	
Miscellaneous	665.46				665.46	
Office Supplies	425.15				425.15	
Property Taxes	783.54				783.54	
Web Site Maintenance	2,040.00				2,040.00	
Holiday Decorations	23,887.30				23,887.30	

Laurel Road CDD				
Statement of Activities				
As of 6/30/2026				
General Fund	Debt Service Fund	Capital Projects Fund	Long-Term Debt	
Total	
175.00			175.00	
$	24,472.50		$	24,472.50	
65,596.45			65,596.45	
8,661.48			8,661.48	
1,091.45			1,091.45	
22,963.75			22,963.75	
26,943.39			26,943.39	
3,901.17			3,901.17	
31,626.47			31,626.47	
9,600.00			9,600.00	
1,272.49			1,272.49	
14,502.97			14,502.97	
29,658.69			29,658.69	
2,160.00			2,160.00	
14,147.98			14,147.98	
26,574.91			26,574.91	
3,273.55			3,273.55	
23,535.04			23,535.04	
6,855.62			6,855.62	
3,845.62			3,845.62	
2,448.73			2,448.73	
1,977.56			1,977.56	
5,281.00			5,281.00	
40.08			40.08	
533.77			533.77	
10,769.22			10,769.22	
5,649.11			5,649.11	
515.13			515.13	
17,867.92			17,867.92	
3,508.00			3,508.00	
36,328.00			36,328.00	
500.00			500.00	
25,070.15			25,070.15	
19,392.00			19,392.00	
113,982.03			113,982.03	
9,715.44			9,715.44	

Dues, Licenses, and Fees Construction Consultation Lifestyle Staff
Resident Services Electric
Amenity - Electric Amenity - Water Water Reclaimed
Stormwater Management Wetlands Mitigation Amenity - Telephone
Amenity - Cable TV / Internet / Wi-Fi Amenity - Landscape Maintenance Amenity - Irrigation Repairs
Amenity - Pool Maintenance Amenity - Janitorial
Amenity - Pest Control
Amenity - Fitness Equipment Leasing Amenity - Security
Amenity - Office Equipment Leasing Amenity - Capital Outlay
Amenity - Miscellaneous
Amenity - AC Maintenance and Equipment Amenity - Pool Equipment
Amenity - Gas
Amenity - Access Control Maintenance Amenity - Operations
Amenity - Fireplaces and Barbecue Gate Internet Service
General Insurance
Property & Casualty Insurance Other Insurance
Irrigation
Lake Maintenance
Landscaping Maintenance & Material Landscape Improvements

Laurel Road CDD Statement of Activities As of 6/30/2026	
	
General Fund	Debt Service Fund	Capital Projects Fund	Long-Term Debt		
Total	
Fertilizer / Pesticides	12,960.00					12,960.00	
Contingency	$	2,097.59				$	2,097.59	
Lake Bank Mowing	17,874.00					17,874.00	
Gate - Repairs & Maintenance	1,184.16					1,184.16	
Dog Waste Stations	2,106.00					2,106.00	
Capital Expenditures	8,317.44					8,317.44	
Street Sweeping	7,837.50					7,837.50	
Streetlights	26,816.88					26,816.88	
Bike Share Maintenance	614.06					614.06	
Golf Cart Maintenance	182.72					182.72	
Series 2021 A1 Principal Payments		$	255,000.00				255,000.00	
Series 2021 A2 Principal Payments		960,000.00				960,000.00	
Series 2021 A1 Interest Payments		397,442.50				397,442.50	
Series 2021 A2 Interest Payments		130,429.69				130,429.69	
Other Debt Service Costs		114,800.00				114,800.00	
Engineering			$	33,470.47			33,470.47	
District Counsel			35,000.00			35,000.00	
Trustee Counsel			6,750.00			6,750.00	
Bond Counsel			52,000.00			52,000.00	
Assessment Administration			40,500.00			40,500.00	
Landscaping Maintenance & Material			133,947.25			133,947.25	
Contingency			821,301.21			821,301.21	
Inter-Fund Transfers			34,203.81			34,203.81	
Total Expenses	

$ 793,524.94	

$ 1,857,672.19	

$ 1,157,172.74	

$	-	$	3,808,369.87	

Laurel Road CDD Statement of Activities As of 6/30/2026	
	
General Fund		Debt Service Fund		Capital Projects Fund		Long-Term Debt			
Total	
Other Revenues (Expenses) & Gains (Losses)
Interest Income Dividend Income Interest Income Dividend Income
Total Other Revenues (Expenses) & Gains (Losses)	

$	6,623.79							

$	

6,623.79	
		$	25,497.94							25,497.94	
				$	347.94					347.94	
		
		504.91					504.91	
	$	6,623.79	$	25,497.94		$	852.85		$	-		$	32,974.58	
Change In Net Assets	$	(2,727.10)	$	117,231.95		$ 4,523,820.91		$	-		$	4,638,325.76	
Net Assets At Beginning Of Year	$ 109,598.58	$ 1,142,003.21		$	(99,574.77)		$	-		$	1,152,027.02	

Net Assets At End Of Year	
$ 106,871.48	

$ 1,259,235.16		
$ 4,424,246.14		
$	-		
$	
5,790,352.78	

Laurel Road CDD
Budget to Actual
For the Month Ending 6/30/2026

YTD Actual			YTD Budget	YTD Variance	Adopted Budget	Percentage	

$	524,175.83		

$		

391,251.41	

$  132,924.42	

$  521,668.55	

100.48%	
257,592.82				193,194.62	64,398.20	257,592.82	100.00%	
2,405.40				-	2,405.40	-		
65,437.50				65,437.50	-	87,250.00	75.00%	
$	849,611.55		$		649,883.53	$  199,728.02	$  866,511.37	98.05%	

$	8,000.00		
$		
9,000.00	
$	(1,000.00)	
$	12,000.00	
66.67%	
2,870.00				2,335.65	534.35	3,114.20	92.16%	
4,246.25				3,183.23	1,063.02	4,244.31	100.05%	
41,625.00				41,625.00	-	55,500.00	75.00%	
23,625.00				11,250.00	12,375.00	15,000.00	157.50%	
5,937.00				4,500.00	1,437.00	6,000.00	98.95%	
500.00				750.00	(250.00)	1,000.00	50.00%	
11,567.00				15,000.00	(3,433.00)	20,000.00	57.84%	
5,500.00				4,125.00	1,375.00	5,500.00	100.00%	
-				93.75	(93.75)	125.00	0.00%	
5,700.00				4,275.00	1,425.00	5,700.00	100.00%	
-				375.00	(375.00)	500.00	0.00%	
71.40				47.43	23.97	63.24	112.90%	
110.07				375.00	(264.93)	500.00	22.01%	
-				525.00	(525.00)	700.00	0.00%	
94.00				375.00	(281.00)	500.00	18.80%	
1,450.75				4,125.00	(2,674.25)	5,500.00	26.38%	
665.46				750.01	(84.55)	1,000.00	66.55%	
425.15				375.00	50.15	500.00	85.03%	
783.54				-	783.54	-		
2,040.00				2,340.00	(300.00)	3,120.00	65.38%	
23,887.30				18,750.00	5,137.30	25,000.00	95.55%	
-				375.00	(375.00)	500.00	0.00%	
175.00				131.25	43.75	175.00	100.00%	
24,472.50				-	24,472.50	-		
65,596.45				40,721.10	24,875.35	54,294.80	120.82%	
8,661.48				5,623.80	3,037.68	7,498.40	115.51%	
$	238,003.35		$		171,026.22	$	66,977.13	$  228,034.95	104.37%	

Revenues
On-Roll Assessments Off-Roll Assessments
Other Income & Other Financing Sources Carryforward Cash
Net Revenues

General & Administrative Expenses
Supervisor Fees
Public Officials' Liability Insurance Trustee Services
Management  Field Management Engineering Disclosure
District Counsel Assessment Administration Reamortization Schedules Audit
Arbitrage Calculation Tax Preparation Travel and Per Diem Telephone
Postage & Shipping Legal Advertising Miscellaneous Office Supplies Property Taxes
Web Site Maintenance Holiday Decorations IT Services
Dues, Licenses, and Fees Construction Consultation Lifestyle & Maintenance Staff Resident Services
Total General & Administrative Expenses

L	aurel Road CDD							
	Budget to Actual							
For the Month Ending 6/30/2026	

YTD Actual	

YTD Budget		

YTD Variance		
FY 2026
Adopted Budget		

Percentage	

Field Expenses (Inside the Gate; SF)								
Electric	$	818.59	$	5,625.00		$	(4,806.41)		$	7,500.00		10.91%	
Water Reclaimed	2,925.88	2,812.50		113.38		3,750.00		78.02%	
Stormwater Management	31,626.47	1,500.00		30,126.47		2,000.00		1581.32%	
Wetland Mitigation	9,600.00	6,750.00		2,850.00		9,000.00		106.67%	
Equipment Rental	-	843.75		(843.75)		1,125.00		0.00%	
Gate Internet Service	17,867.92	1,500.00		16,367.92		2,000.00		893.40%	
General Insurance	2,631.00	2,140.50		490.50		2,854.00		92.19%	
Property & Casualty Insurance	27,246.00	11,396.81		15,849.19		15,195.75		179.30%	
Other Insurance	375.00	-		375.00		-			
Irrigation - Repair and Maintenance	18,802.61	14,040.00		4,762.61		18,720.00		100.44%	
Lake Maintenance	14,544.00	13,500.00		1,044.00		18,000.00		80.80%	
Landscaping Maintenance & Material	85,486.52	79,749.02		5,737.50		106,332.03		80.40%	
Landscape Improvements	7,286.58	11,250.00		(3,963.42)		15,000.00		48.58%	
Fertilizer / Pesticides	9,720.00	9,720.00		-		12,960.00		75.00%	
Contingency	2,097.59	13,050.00		(10,952.41)		17,400.00		12.06%	
Lake Bank Mowing	17,874.00	-		17,874.00		-			
Gate - Repairs & Maintenance	1,184.16	2,625.00		(1,440.84)		3,500.00		33.83%	
Mulch	-	3,750.00		(3,750.00)		5,000.00		0.00%	
Storm Cleanup	-	5,625.00		(5,625.00)		7,500.00		0.00%	
Storm Landscape Replacement	-	8,437.50		(8,437.50)		11,250.00		0.00%	
Security Monitoring	-	22,500.00		(22,500.00)		30,000.00		0.00%	
Dog Waste Stations	2,106.00	2,106.00		-		2,808.00		75.00%	
Mailbox Maintenance	-	150.00		(150.00)		200.00		0.00%	
Capital Expenditures	6,238.08	5,625.00		613.08		7,500.00		83.17%	
Street Sweeping	7,837.50	9,000.00		(1,162.50)		12,000.00		65.31%	
Lighting	-	562.50		(562.50)		750.00		0.00%	
Streetlights - Leasing	20,112.66	22,680.00		(2,567.34)		30,240.00		66.51%	
Bike Share Maintenance	614.06	1,875.00		(1,260.94)		2,500.00		24.56%	
Golf Cart Maintenance	137.04	843.75		(706.71)		1,125.00		12.18%	
Total Field Expenses (Inside the Gate; Only SF)	
$	287,131.66	
$  259,657.33		$	27,474.33		$  346,209.78		82.94%	

Field Expenses (Outside the Gate; MF)								
Electric	$	272.86	$	1,875.00		$	(1,602.14)		$	2,500.00		10.91%	
Water Reclaimed	975.29	937.50		37.79		1,250.00		78.02%	
Equipment Rental	-	281.25		(281.25)		375.00		0.00%	
General Insurance	877.00	713.50		163.50		951.34		92.19%	
Property & Casualty Insurance	9,082.00	3,798.94		5,283.06		5,065.25		179.30%	
Other Insurance	125.00	-		125.00		-			
Irrigation - Repair and Maintenance	6,267.54	4,680.00		1,587.54		6,240.00		100.44%	
Lake Maintenance	4,848.00	4,500.00		348.00		6,000.00		80.80%	
Landscaping Maintenance & Material	28,495.51	26,583.01		1,912.50		35,444.01		80.40%	
Landscape Improvements	2,428.86	3,750.00		(1,321.14)		5,000.00		48.58%	
Fertilizer / Pesticides	3,240.00	3,240.00		-		4,320.00		75.00%	
Storm Cleanup	-	1,875.00		(1,875.00)		2,500.00		0.00%	
Storm Landscape Replacement	-	2,812.50		(2,812.50)		3,750.00		0.00%	
Capital Expenditures	2,079.36	1,875.00		204.36		2,500.00		83.17%	
Lighting	-	187.50		(187.50)		250.00		0.00%	
Streetlights - Leasing	6,704.22	7,560.00		(855.78)		10,080.00		66.51%	
Golf Cart Maintenance	45.68	281.25		(235.57)		375.00		12.18%	
Total Field Expenses (Outside the Gate; MF)	
$	65,441.32	
$	64,950.45		$	490.87		$	86,600.59		75.57%	

Laurel Road CDD
Budget to Actual
For the Month Ending 6/30/2026

	YTD Actual	YTD Budget	YTD Variance	FY 2026
Adopted Budget	Percentage	

Vistera - Amenity Expenses						
Amenity - Electric	$	22,963.75	$	7,500.00	$	15,463.75	$	10,000.00	229.64%	
Amenity - Water	26,943.39	11,250.00	15,693.39	15,000.00	179.62%	
Amenity - Telephone	1,272.49	6,570.00	(5,297.51)	8,760.00	14.53%	
Amenity - Cable TV / Internet / Wi-Fi	14,502.97	9,750.00	4,752.97	13,000.00	111.56%	
Amenity - Landscape Maintenance	29,658.69	15,000.00	14,658.69	20,000.00	148.29%	
Amenity - Irrigation Repairs	2,160.00	7,500.00	(5,340.00)	10,000.00	21.60%	
Amenity - Pool Maintenance	14,147.98	13,968.00	179.98	18,624.00	75.97%	
Amenity - Cleaning	26,574.91	28,950.00	(2,375.09)	38,600.00	68.85%	
Amenity - Pest Control	3,273.55	4,500.00	(1,226.45)	6,000.00	54.56%	
Amenity - Fitness Equipment Leasing	23,535.04	22,636.53	898.51	30,182.04	77.98%	
Amenity - Security Monitoring	6,855.62	4,575.00	2,280.62	6,100.00	112.39%	
Amenity - Office Equipment Leasing	3,845.62	3,750.00	95.62	5,000.00	76.91%	
Amenity - Capital Outlay	2,448.73	5,625.00	(3,176.27)	7,500.00	32.65%	
Amenity - Miscellaneous	1,977.56	1,875.00	102.56	2,500.00	79.10%	
Amenity - A/C Maintenance and Equipment	5,281.00	1,125.00	4,156.00	1,500.00	352.07%	
Amenity - Pool Equipment	40.08	750.00	(709.92)	1,000.00	4.01%	
Amenity - Gas	533.77	1,050.00	(516.23)	1,400.00	38.13%	
Amenity - Access Control Maintenance	10,769.22	1,125.00	9,644.22	1,500.00	717.95%	
Amenity - Operations	5,649.11	6,000.00	(350.89)	8,000.00	70.61%	
Amenity - Fireplaces and Barbecue	515.13	750.00	(234.87)	1,000.00	51.51%	
Total Vistera - Amenity Expenses	$	202,948.61		$	154,249.53		$	48,699.08		$	205,666.04		98.68%	

Total Expenses	
 $	793,524.94 	
 $  649,883.53 	
 $  143,641.41 	
 $  866,511.36 	
	91.58%	
Other Revenues (Expenses) & Gains (Losses)						
Interest Income	$	6,623.79	$	-	$	6,623.79	$	-	
Total Other Revenues (Expenses) & Gains (Losses)	$	6,623.79		$	-		$	6,623.79		$	-		
Net Income (Loss)	$	62,710.40		$	-		$	62,710.40		$	-		

Business Matters

Consideration of Resolution 2026-07, Adopting Goals, Objectives, and Performance Measures and Standards for Fiscal Year 2027

RESOLUTION 2026-07
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LAUREL ROAD COMMUNITY DEVELOPMENT DISTRICT ADOPTING GOALS, OBJECTIVES, AND PERFORMANCE MEASURES AND STANDARDS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

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

WHEREAS, effective July 1, 2024, the Florida Legislature adopted House Bill 7013, codified as Chapter 2024-136, Laws of Florida (“HB 7013”) and creating Section 189.0694, Florida Statutes; and

WHEREAS, pursuant to HB 7013 and Section 189.0694, Florida Statutes, beginning October 1, 2026, the District shall establish goals and objectives for the District and create performance measures and standards to evaluate the District’s achievement of those goals and objectives; and
WHEREAS, the District Manager has prepared the attached goals, objectives, and performance measures and standards and presented them to the Board of the District; and

WHEREAS, the District’s Board of Supervisors (“Board”) finds that it is in the best interests of the District to adopt by resolution the attached goals, objectives and performance measures and standards.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE LAUREL ROAD COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Resolution.
SECTION 2. The District Board of Supervisors hereby adopts the goals, objectives and performance measures and standards as provided in Exhibit A. The District Manager shall take all actions to comply with Section 189.0694, Florida Statutes, and shall prepare an annual report regarding the District’s success or failure in achieving the adopted goals and objectives for consideration by the Board of the District.

SECTION 3.  If any provision of this resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.
SECTION 4.  This resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.

PASSED AND ADOPTED this 12th day of August 2026.

ATTEST:	LAUREL ROAD COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman, Board of Supervisors

Exhibit A: Performance Measures/Standards and Annual Reporting

Exhibit A

Exhibit A:
Goals, Objectives and Annual Reporting Form

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

 ​Community Communication and Engagement Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year. Achieved: Yes  No 

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting at least seven days in advance, as specified in Section 190.007(1), using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised with 7 days notice per statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes  No 

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records. Standard: 100% of monthly website checks were completed by District Management. Achieved: Yes  No 

 ​Financial Transparency and Accountability Goal 2.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and final budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and final budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes  No 

Goal 2.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current fiscal year budget with any amendments, and most recent financials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and financials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended fiscal year budget, and most recent agenda package with updated financials.
Achieved: Yes  No 

Goal 2.3: Annual Financial Audit
Objective: Conduct an annual independent financial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing firm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes  No 

Chair/Vice Chair:			Date:	 Print Name:		

District Manager:			Date:	 Print Name:	

Laurel Road Community Development District

Public Hearing on the Adoption of the District’s Annual Budget
Public Comments and Testimony
Board Comments
Consideration of Resolution 2026-08, Adopting the Fiscal Year 2026-2027 Budget and Appropriating Funds

RESOLUTION 2026-08
THE ANNUAL APPROPRIATION RESOLUTION OF THE LAUREL ROAD COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET(S) FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026, AND ENDING SEPTEMBER 30, 2027; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2026, submitted to the Board of Supervisors (“Board”) of the Laurel Road Community Development District (“District”) proposed budget(s) (“Proposed Budget”) for the fiscal year beginning October 1, 2026 and ending September 30, 2027 (“Fiscal Year 2026/2027”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and
WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and
WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least two days before the public hearing; and
WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE LAUREL ROAD COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. BUDGET
a.  The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

b.	The Proposed Budget, attached hereto as Exhibit “A,” as amended by the Board,
is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.	
c.	The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Laurel Road Community Development District for the Fiscal Year Ending September 30, 2027.”	
d.	The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption, and shall remain on the	
website for at least 2 years.
SECTION 2.	APPROPRIATIONS
There is hereby appropriated out of the revenues of the Laurel Road Community Development District, for Fiscal Year 2026/2027, sum of $	 to be raised by the levy of assessments and otherwise, which sum is deemed by the Board of Supervisors to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND	$	
DEBT SERVICE FUND – SERIES 2021A-1	$	

DEBT SERVICE FUND – SERIES 2021A-2	$	
TOTAL ALL FUNDS	$	

SECTION 3.	BUDGET AMENDMENTS
Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2026/2027 or within 60 days following the end of the Fiscal Year 2026/2027 may amend its Adopted Budget for that fiscal year as follows:
The Board may authorize an increase or decrease in line item appropriations within a fund by motion recorded in the minutes if the total appropriations of the fund do not increase.

The District Manager or Treasurer may authorize an increase or decrease in line item appropriations within a fund if the total appropriations of the fund do not increase and if the aggregate change in the original appropriation item does not exceed $10,000 or 10% of the original appropriation.

By resolution, the Board may increase any appropriation item and/or fund to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance.

Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must establish administrative procedures to ensure that any budget amendments are in compliance with this Section 3 and Section 189.016 of the Florida Statutes, among other applicable laws. Among other procedures, the District Manager or Treasurer must ensure that any amendments to budget(s) under subparagraphs c. and d. above are posted on the District’s website within 5 days after adoption. If the District does not yet have its own website, the District's Secretary is directed to transmit such amendments to the manager or administrator of Sarasota County for posting on its website.
SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 12TH DAY OF AUGUST 2026.

ATTEST:	LAUREL ROAD COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chair/Vice Chair

Exhibit A: Fiscal Year 2026/2027 Budgets

Laurel Road
Community Development District
FY 2027 Proposed Budget Package

PFM Management Services LLC
3501 Quadrangle Boulevard
Suite 270
Orlando, FL 32817-8329
(407) 723-5900

Laurel Road CDD
FY 2027 Proposed O&M Budget

Actual Through 6/30/2026

Anticipated 7/2026 - 9/2026

FY 2026
Anticipated Total

FY 2026
Adopted Budget

FY 2027
Proposed Budget

Revenues

$	524,175.83		$	-		$	524,175.83	$	521,668.55	$	791,276.75	
	257,592.82			-			257,592.82	257,592.82	397,347.66	
	2,405.40			801.81			3,207.21	-	500.00	
	65,437.50			21,812.50			87,250.00	87,250.00	-	
$	849,611.55		$	22,614.31		$	872,225.86	$	866,511.37	$ 1,189,124.41	

$	
8,000.00		
$	
3,000.00		
$	
11,000.00	
$	12,000.00	
$	12,000.00	
	2,870.00			-			2,870.00	3,114.20	3,300.50	
	4,246.25			-			4,246.25	4,244.31	4,244.31	
	41,625.00			13,875.00			55,500.00	55,500.00	55,500.00	
	23,625.00			10,125.00			33,750.00	15,000.00	40,500.00	
	5,937.00			1,979.01			7,916.01	6,000.00	6,000.00	
	500.00			500.00			1,000.00	1,000.00	2,000.00	
	11,567.00			3,855.66			15,422.66	20,000.00	25,000.00	
	5,500.00			-			5,500.00	5,500.00	11,000.00	
	-			125.00			125.00	125.00	125.00	
	5,700.00			-			5,700.00	5,700.00	7,000.00	
	-			500.00			500.00	500.00	500.00	
	71.40			-			71.40	63.24	80.00	
	110.07			36.69			146.76	500.00	500.00	
	-			-			-	700.00	700.00	
	94.00			31.32			125.32	500.00	500.00	
	1,450.75			483.57			1,934.32	5,500.00	2,000.00	
	665.46			221.82			887.28	1,000.00	500.00	
	425.15			141.72			566.87	500.00	375.00	
	783.54			-			783.54	-	100.00	
	2,040.00			1,080.00			3,120.00	3,120.00	3,120.00	
	23,887.30			-			23,887.30	25,000.00	25,000.00	
	-			125.01			125.01	500.00	250.00	
	175.00			-			175.00	175.00	175.00	
	24,472.50			-			24,472.50	-	-	
	65,596.45			21,865.47			87,461.92	54,294.80	98,570.00	
	8,661.48			2,887.17			11,548.65	7,498.40	8,632.00	

On-Roll Assessments Off-Roll Assessments
Other Income & Other Financing Sources Carryforward Cash
Net Revenues

General & Administrative Expenses
Supervisor Fees
Public Officials' Liability Insurance Trustee Services
Management
Field Management Engineering Disclosure
District Counsel Assessment Administration Reamortization Schedules Audit
Arbitrage
Tax Preparation Travel and Per Diem Telephone
Postage & Shipping Legal Advertising Miscellaneous Office Supplies Property Taxes
Web Site Maintenance Holiday Decorations IT Services
Dues, Licenses, and Fees Construction Consultation Lifestyle & Maintenance Staff Resident Services
Total General & Administrative Expenses

$	238,003.35

$	60,832.44

$	298,835.79

$	228,034.95

*
*

$	307,671.81

Laurel Road CDD	
FY 2027 Proposed O&M Budget	
	
Actual Through 6/30/2026		
Anticipated 7/2026 - 9/2026		FY 2026
Anticipated Total		
FY 2026
Adopted Budget		FY 2027
Proposed Budget	
Field Expenses (Inside the Gate; SF)										
Electric	$	818.59	$	272.85	$	1,091.44		$	7,500.00		$	1,875.00	
Water Reclaimed	2,925.88		975.30		3,901.18		3,750.00		3,750.00	
Stormwater Management	31,626.47		10,542.15		42,168.62		2,000.00		37,500.00	
Wetland Mitigation	9,600.00		3,200.01		12,800.01		9,000.00		11,000.00	
Equipment Rental	-		281.25		281.25		1,125.00		600.00	
Gate Internet Service	17,867.92		5,955.96		23,823.88		2,000.00		25,000.00	
General Insurance	2,631.00		-		2,631.00		2,854.00		3,025.65	
Property & Casualty Insurance	27,246.00		-		27,246.00		15,195.75		31,332.90	
Other Insurance	375.00		-		375.00		-		431.25	
Irrigation - Repair and Maintenance	18,802.61		6,267.54		25,070.15		18,720.00		27,000.00	
Lake Maintenance	14,544.00		4,848.00		19,392.00		18,000.00		19,800.00	
Landscaping Maintenance & Material	85,486.52		28,495.50		113,982.02		106,332.03		106,332.03	
Landscape Improvements	7,286.58		2,428.86		9,715.44		15,000.00		22,500.00	
Fertilizer / Pesticides	9,720.00		3,240.00		12,960.00		12,960.00		12,960.00	
Contingency	2,097.59		699.21		2,796.80		17,400.00		12,500.00	
Lake Bank Mowing	17,874.00		5,958.00		23,832.00		-		25,000.00	
Gate - Repairs & Maintenance	1,184.16		394.71		1,578.87		3,500.00		3,500.00	
Mulch	-		1,250.01		1,250.01		5,000.00		40,000.00	
Storm Cleanup	-		7,500.00		7,500.00		7,500.00		7,500.00	
Storm Landscape Replacement	-		11,250.00		11,250.00		11,250.00		11,250.00	
Security Monitoring	-		7,500.00		7,500.00		30,000.00		15,000.00	
Dog Waste Stations	2,106.00		702.00		2,808.00		2,808.00		2,808.00	
Mailbox Maintenance	-		50.01		50.01		200.00		-	
Capital Expenditures	6,238.08		2,079.36		8,317.44		7,500.00		7,500.00	
Street Sweeping	7,837.50		2,612.49		10,449.99		12,000.00		12,000.00	
Lighting	-		-		-		750.00		-	
Streetlights - Leasing	20,112.66		6,704.22		26,816.88		30,240.00		30,240.00	
Bike Share Maintenance	614.06		204.69		818.75		2,500.00		3,000.00	
Golf Cart Maintenance	137.04		45.69		182.73		1,125.00		1,125.00	
Laurel Rd. Monument Maintenance	-		-		-		-		3,000.00	
Border Rd. Monument Maintenance	-		-		-		-		2,000.00	
Total Field Expenses (Inside the Gate;	$	287,131.66		$  113,457.81	$	400,589.47		$	346,209.78		$	479,529.83	
Only SF)								

Laurel Road CDD	
FY 2027 Proposed O&M Budget	
	
Actual Through 6/30/2026		
Anticipated 7/2026 - 9/2026		FY 2026
Anticipated Total		
FY 2026
Adopted Budget		FY 2027
Proposed Budget	
Field Expenses (Outside the Gate; MF)										
Electric	$	272.86	$	90.96	$	363.82		$	2,500.00		$	625.00	
Water Reclaimed	975.29		325.11		1,300.40		1,250.00		1,250.00	
Equipment Rental	-		93.75		93.75		375.00		200.00	
General Insurance	877.00		-		877.00		951.34		1,008.55	
Property & Casualty Insurance	9,082.00		-		9,082.00		5,065.25		10,444.30	
Other Insurance	125.00		-		125.00		-		143.75	
Irrigation - Repair and Maintenance	6,267.54		2,089.17		8,356.71		6,240.00		9,000.00	
Lake Maintenance	4,848.00		1,616.01		6,464.01		6,000.00		6,600.00	
Landscaping Maintenance & Material	28,495.51		9,498.51		37,994.02		35,444.01		35,444.01	
Landscape Improvements	2,428.86		809.61		3,238.47		5,000.00		7,500.00	
Fertilizer / Pesticides	3,240.00		1,080.00		4,320.00		4,320.00		4,320.00	
Storm Cleanup	-		2,500.00		2,500.00		2,500.00		2,500.00	
Storm Landscape Replacement	-		3,750.00		3,750.00		3,750.00		3,750.00	
Capital Expenditures	2,079.36		693.12		2,772.48		2,500.00		2,500.00	
Lighting	-		-		-		250.00		-	
Streetlights - Leasing	6,704.22		2,234.73		8,938.95		10,080.00		10,080.00	
Golf Cart Maintenance	45.68		15.24		60.92		375.00		375.00	
Laurel Rd. Monument Maintenance	-		-		-		-		1,000.00	
Total Field Expenses (Outside the Gate;	$	65,441.32		$	24,796.21	$	90,237.53		$	86,600.59		$	96,740.61	
SF & MF)								

Laurel Road CDD
FY 2027 Proposed O&M Budget

	Actual Through 6/30/2026	Anticipated 7/2026 - 9/2026	FY 2026
Anticipated Total	FY 2026
Adopted Budget	FY 2027
Proposed Budget	
Vistera - Amenity						
Amenity - Electric	$	22,963.75	$	7,654.59	$	30,618.34	$	10,000.00	$	25,000.00	
Amenity - Water	26,943.39	8,981.13	35,924.52	15,000.00	30,000.00	
Amenity - Telephone	1,272.49	424.17	1,696.66	8,760.00	2,000.00	
Amenity - Cable TV / Internet / Wi-Fi	14,502.97	4,834.32	19,337.29	13,000.00	18,000.00	
Amenity - Landscape Maintenance	29,658.69	9,886.23	39,544.92	20,000.00	37,000.00	
Amenity - Irrigation Repairs	2,160.00	720.00	2,880.00	10,000.00	7,500.00	
Amenity - Pool Maintenance	14,147.98	4,716.00	18,863.98	18,624.00	18,624.00	
Amenity - Cleaning	26,574.91	8,858.31	35,433.22	38,600.00	38,600.00	
Amenity - Pest Control	3,273.55	1,091.19	4,364.74	6,000.00	6,000.00	
Amenity - Fitness Equipment Leasing	23,535.04	7,845.00	31,380.04	30,182.04	30,182.04	
Amenity - Fire/Security Monitoring	6,855.62	2,285.22	9,140.84	6,100.00	42,876.12	
Amenity - Office Equipment Leasing	3,845.62	1,281.87	5,127.49	5,000.00	5,000.00	
Amenity - Capital Outlay	2,448.73	816.24	3,264.97	7,500.00	7,500.00	
Amenity - Miscellaneous	1,977.56	659.19	2,636.75	2,500.00	2,500.00	
Amenity - A/C Maintenance and Equipment	5,281.00	1,760.34	7,041.34	1,500.00	7,500.00	
Amenity - Pool Equipment	40.08	13.35	53.43	1,000.00	1,000.00	
Amenity - Gas	533.77	177.93	711.70	1,400.00	1,400.00	
Amenity - Access Control Maintenance	10,769.22	3,589.74	14,358.96	1,500.00	15,000.00	
Amenity - Operations	5,649.11	1,883.04	7,532.15	8,000.00	6,500.00	
Amenity - Fireplaces and Barbecue	515.13	171.72	686.85	1,000.00	3,000.00	
Total Vistera - Amenity Expenses	$	202,948.61		$	67,649.58		$	270,598.19		$	205,666.04		$	305,182.16	
Total Expenses	 $	793,524.94 	 $  241,939.83 	 $	970,023.45 	 $	866,511.37 	 $ 1,189,124.41 	
Other Revenues (Expenses) & Gains (Losses)						
Interest Income	$	6,623.79	$	2,207.94	$	8,831.73	$	-	$	-	
Total Other Revenues (Expenses) & Gain $	6,623.79		$	2,207.94		$	8,831.73		$	-		$	-	
Net Income (Loss)	$	62,710.40		$	(217,117.58)		$	(88,965.86)		$	-		$	-	

Laurel Road Community Development District	
FY 2027 Proposed Assessment Comparison	

Unit Type	FY 2027 O&M* 
Assessment  (Gross)	FY 2026 O&M* 
Assessment  (Gross)		
Increase /  (Decrease)	

Phase 1					
SF 40'	1,511.27	979.73	$	531.54	
SF 45'	1,700.18	1,102.20	$	597.98	
SF 50'	1,889.09	1,224.67	$	664.42	
SF 57'	2,153.57	1,396.12	$	757.45	
Paired Villas (36' - 39')	1,416.82	918.50	$	498.32	
Assisted Living	566.73	367.40	$	199.33	
Phase 1 & 2					
Multi-Family	281.19	196.13	$	85.06	
Phase 2					
SF 50'	1,889.09	1,224.67	$	664.42	
SF 57'	2,153.57	1,396.12	$	757.45	
Assisted Living	566.73	367.40	$	199.33	

O&M = Operations and Maintenance

Revenues

On-Roll Assessments

The District can levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. Assessments collected via the tax collector are referred to as “On-Roll Assessments.”

Off-Roll Assessments
The District can levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. Assessments collected through direct billing are referred to as “Off-Roll Assessments.”

Other Income
Revenue from miscellaneous sources not otherwise classified.

General & Administrative Expenses

Supervisor Fees

Chapter 190 of the Florida Statutes allows for a member of the Board of Supervisors to be compensated for meeting attendance and to receive up to $200.00 per meeting plus payroll taxes. The amount for the Fiscal Year is based upon all supervisors attending the meetings.

Public Officials’ Liability Insurance

Supervisors’ and Officers’ liability insurance.
Trustee Services

The Trustee submits invoices annually for services rendered on bond series. These fees are for maintaining the district trust accounts.

Management

The District receives Management and Administrative services as part of a Management Agreement with PFM Group Consulting, LLC. These services are further outlined in Exhibit “A” of the Management Agreement.

Field Management

The District receives Field Management services as part of a Management Agreement with PFM Group Consulting, LLC. These services are further outlined in Exhibit “A” Section “V” of the Management Agreement.

Engineering

The District’s engineer provides general engineering services to the District. Among these services are attendance at and preparation for monthly board meetings, review of invoices, and all other engineering services as requested by the district throughout the year.

Disclosure

When bonds are issued for the District, the Bond Indenture requires continuing disclosure, which the District Management team provides to the trustee and bond holders.

District Counsel

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

Assessment Administration

The District can levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. It is typically collected via the Tax Collector. The District Manager submits an Assessment Roll to the Tax Collector annually by the deadline set by the Tax Collector or Property Appraiser.

Reamortization Schedules

When debt is paid on a bond series, a new amortization schedule must be recalculated. This can occur up to four times per year per bond issue.

Audit

Chapter 218 of the Florida Statutes requires a District to conduct an annual financial audit by an Independent Certified Public Accounting firm. Some exceptions apply.

Arbitrage

Annual computations are necessary to calculate arbitrage rebate liability to ensure the District's compliance with all tax regulations.

Tax Preparation

Annual fee to file Forms 1099 and 1096 with the Internal Revenue Service.

Travel and Per Diem

Travel to and from meetings as related to the District.
Telephone

Telephone and fax machine services as related to the District.

Postage & Shipping

Mail, overnight deliveries, correspondence, etc.

Legal Advertising

The District will incur expenditures related to legal advertising. The items for which the District will advertise include, but are not limited to, monthly meetings, special meetings, and public hearings for the District.

Miscellaneous
Other general & administrative expenses incurred throughout the year.
Office Supplies

General office supplies associated with the District.
Property Taxes

The costs associated with assessed property tax levies to the District.

Web Site Maintenance

The cost of hiring a third party vendor to manage the District's website and for the annual domain and URL registration renewals.

Holiday Decorations

The cost of decorations within the District for the holidays.

IT Services

The cost of Information Technology services as needed within the District.

Dues, Licenses and Fees

The District is required to pay an annual fee to the Department of Economic Opportunity.

Lifestyle & Maintenance Staff

The cost of hiring a third party contractor to operate the Amenity Center and manage Resident programming.

Resident Services
The cost to provide events and supplies for those events to the residents within the District.

Field Expenses (Inside the Gate; SF)

Electric

The District pays for the electricity related to District-serviced fixtures.

Water Reclaimed

Water used for irrigation.
Stormwater Management

Management of stormwater runoff.

Wetland Mitigation
The costs associated with actions taken to offset the impacts of unavoidable wetland losses.

Equipment Rental

Covers the costs of periodic equipment rentals to assist the maintenance staff in its duties of maintaining certain common facilities.

Gate Internet Service

Covers the costs of monthly service fees associated with keeping the gate’s internet service running.
General Insurance
Insurance purchased to cover the general liability of the District.

Property & Casualty Insurance
Insurance purchased to protect property and cover casualty.
Other Insurance

Insurance purchased to protect areas not covered by General or Property & Casualty insurance coverage.

Irrigation - Repair and Maintenance
Inspection, repair, and maintenance of irrigation systems throughout the District.

Lake Maintenance

Maintenance of lakes owned by the District.
Lake Maintenance – Phase 2
Maintenance of lakes owned by the District in phase 2.

Landscaping Maintenance & Material
Contracted landscaping and Common Area Maintenance within the boundaries of the District.

Landscape Improvements
Improvements in landscape above and beyond what is already contracted for property owned by District.

Fertilizer / Pesticides
Costs associated with purchasing fertilizers and pesticides used in agriculture or other applications.

Contingency

Other field expenses incurred throughout the year.
Lake Bank Mowing

Mowing and grounds maintenance of lake banks and adjacent drainage areas.

Gate Maintenance
Costs associated with keeping District gates in good working order.

Mulch
Costs associated with purchasing and applying mulch to the District’s landscaping to improve the appearance of the property and promote plant health.

Storm Cleanup

Costs associated with recovering from a storm event.
Storm Landscape Replacement

Costs associated with replacing District landscaping when damaged by a storm.

Security Monitoring
Costs associated with ongoing observation and analysis of network and system activity to detect and respond to potential security threats within the District.

Dog Waste Stations
Costs associated with purchasing, installing, and maintaining dog waste stations, as well as the cost of bags, liners, and cleaning materials..

Mailbox Maintenance

Costs associated with keeping mailboxes in good working order and appearance.

Capital Expenditures

Costs associated with acquiring or upgrading the District’s long-term assets, such as property, plant, and equipment (PP&E).

Street Sweeping

Covers the costs of periodic sweeping of District streets to improve aesthetics and to mitigate roadway dirt and debris from being washed into the District’s stormwater system and ponds.

Streetlights – Leasing

Costs associated with streetlight poles which are leased from the utility company.
Bike Share Maintenance
Costs associated with operating and maintaining the District’s bike share program which will initially include 25 bikes.

Golf Cart Maintenance

Costs associated with routine maintenance, battery-related expenses, and unexpected repairs to the District’s golf cart.

Laurel Rd. Monument Maintenance

Costs associated with routine maintenance for the Laurel Road monument.
Border Rd. Monument Maintenance
Costs associated with routine maintenance for the Border Road monument.

Field Expenses (Outside the Gate; MF)

Electric

The District pays for the electricity related to District-serviced fixtures.

Water Reclaimed

Water used for irrigation.
Equipment Rental

Covers the costs of periodic equipment rentals to assist the maintenance staff in its duties of maintaining certain common facilities.

General Insurance

Insurance purchased to cover the general liability of the District.

Property & Casualty Insurance

Insurance purchased to protect property and cover casualty.
Other Insurance

Insurance purchased to protect areas not covered by General or Property & Casualty insurance coverage.

Irrigation - Repair and Maintenance
Inspection, repair, and maintenance of irrigation systems throughout the District.

Lake Maintenance

Maintenance of lakes owned by the District.
Landscaping Maintenance & Material
Contracted landscaping and Common Area Maintenance within the boundaries of the District.

Landscape Improvements
Improvements in landscape above and beyond what is already contracted for property owned by District.
Fertilizer / Pesticides

Costs associated with purchasing fertilizers and pesticides used in agriculture or other applications.

Storm Cleanup
Costs associated with recovering from a storm event.

Storm Landscape Replacement

Costs associated with replacing District landscaping when damaged by a storm.
Capital Expenditures
Costs associated with acquiring or upgrading the District’s long-term assets, such as property, plant, and equipment (PP&E).

Streetlights – Leasing

Costs associated with streetlight poles which are leased from the utility company.

Golf Cart Maintenance
Costs associated with routine maintenance, battery-related expenses, and unexpected repairs to the District’s golf cart.

Laurel Rd. Monument Maintenance
Costs associated with routine maintenance for the Laurel Road monument.

Vistera – Amenity

Amenity – Electric

The District pays for the electricity related to Amenity-serviced fixtures.

Amenity – Water
The District pays for the water service related to Amenity-serviced fixtures.

Amenity - Telephone

Telephone and fax machine services as related to the District’s Amenity.

Amenity – Cable TV / Internet / Wi-Fi

Cable TV, Internet, and wi-fi services as related to the District’s Amenity.

Amenity – Landscape Maintenance
Contracted landscaping and Common Area Maintenance within the boundaries of the District’s Amenity.

Amenity – Irrigation Repairs
Inspection and repair of irrigation system within the boundaries of the District’s Amenity.

Amenity – Pool Maintenance

Cost of cleaning and maintaining the Amenity swimming pool.
Amenity – Pool Equipment

Cost of repairing or replacing any Amenity swimming pool equipment.
Amenity – Cleaning

Cost of cleaning the exterior and interior of the Amenity building.

Amenity – Pest Control

Cost of pest control services for the Amenity building.

Amenity – Fitness Equipment Leasing
Cost of leasing fitness equipment for the Amenity building.

Amenity – Fire/Security Monitoring
Cost of security services for the Amenity building.

Amenity – Office Equipment Leasing

Costs associated with renting or leasing Amenity office equipment, including lease payments, maintenance, and any potential upgrade or replacement costs.

Amenity – Capital Outlay
Costs associated with acquiring or improving Amenity capital assets, such as equipment, buildings, or land
Amenity – Miscellaneous

Costs associated with miscellaneous Amenity expenses incurred throughout the year.

Amenity – A/C Maintenance and Equipment
Costs related to keeping the Amenity air conditioning system running efficiently and reliably.

Amenity – Gas

Costs related to Amenity gas usage.
Amenity – Access Control Maintenance
Cost associated with keeping the Amenity access control system operational.

Amenity – Operations

Cost associated with general Amenity operations as needed.
Amenity – Fireplaces and Barbecue

Costs associated with the Amenity fireplace or barbecue grill, installation costs, materials, and any necessary permits or gas line adjustments.

Other Revenues (Expenses) & Gaines (Losses)

Interest Income

Income from interest earnings.

Laurel Road CDD
FY 2027 Proposed Debt Service Budget	
	
Series 2021A-1		
Series 2021A-2	
REVENUES:				
Special Assessments	$	847,243.75		$	162,890.64	
TOTAL REVENUES	 $	847,243.75 		 $	162,890.64 	

EXPENDITURES:				
Interest 11/01/2026	$	195,406.25		$	54,296.88	
Interest 05/01/2027	195,406.25		54,296.88	
Principal 05/01/2027	265,000.00		-	
TOTAL EXPENDITURES	 $	655,812.50 		 $	108,593.76 	

EXCESS REVENUES	

 $	191,431.25 		

 $	54,296.88 	

Interest 11/01/2027	

$	191,431.25		

$	54,296.88	

Laurel Road Community Development District

Public Hearing on the Imposition of Special Assessments
Public Comments and Testimony
Board Comments
Consideration of Resolution 2026-09, Adopting an Assessment Roll for Fiscal Year 2026-2027, and Certifying Special Assessments for Collection

RESOLUTION 2026-09
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LAUREL ROAD COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2026/2027; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Laurel Road Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and
WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors (“Board”) of the District has determined to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“Fiscal Year 2026/2027”), attached hereto as Exhibit A; and
WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the District’s Budget; and

WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and
WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and

WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Budget; and
WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2026/2027; and

WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and
WHEREAS, it is in the best interests of the District to adopt the assessment roll (“Assessment Roll”) attached to this Resolution as Exhibit “B,” and to certify the portion of the Assessment Roll related to certain developed property (“Tax Roll Property”) to the County Tax Collector pursuant to the Uniform Method and to directly collect the portion of the Assessment Roll relating to the remaining property (“Direct Collect Property”), all as set forth in Exhibit “B;” and

WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll adopted herein, including that portion certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE LAUREL ROAD COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BENEFIT. The provision of the services, facilities, and operations as described in Exhibit “A” confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands is shown in Exhibits “A” and “B,” and is hereby found to be fair and reasonable.
SECTION 2.  ASSESSMENT IMPOSITION. Pursuant to Chapter 190 of the Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District and in accordance with Exhibits “A” and “B.” The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution.
SECTION 3.	Collection and Enforcement; Penalties; Interest.

Tax Roll Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Tax Roll Property shall be collected at the same time and in the same manner as County taxes in accordance with the Uniform Method, as set forth in Exhibits “A” and “B.”

Direct Bill Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Direct Collect Property shall be collected directly by the District in accordance with Florida law, as set forth in Exhibits “A” and “B.” Assessments directly collected by the District are due in full on December 1, 2026; provided, however, that, to the extent permitted by law, the assessments due may be paid in several partial, deferred payments and according to the following schedule: 50% due no later than December 1, 2026, 25% due no later than February 1, 2027 and 25% due no later than May 1, 2027. In the event that an assessment payment is not made in accordance with the schedule stated above, the whole assessment – including any remaining partial, deferred payments for Fiscal Year 2026/2027, shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent assessments shall accrue at the applicable statutory prejudgment interest rate. In the event an assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170 of the Florida Statutes or other applicable law to collect and enforce the whole assessment, as set forth herein.
Future Collection Methods. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

SECTION 4.  ASSESSMENT ROLL. The District's Assessment Roll, attached to this Resolution as Exhibit “B,” is hereby certified for collection. That portion of the District’s Assessment Roll which includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.
SECTION 5.  Assessment Roll Amendment. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution, and shall amend the District’s Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.

SECTION 6. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

SECTION 7.	EFFECTIVE DATE.	This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

PASSED AND ADOPTED this 12th day of August 2026.
ATTEST:	LAUREL ROAD COMMUNITY
DEVELOPMENT DISTRICT

Secretary/ Assistant Secretary	Chair/Vice Chair

Exhibit A: Budget
Exhibit B: Assessment Roll

Laurel Road CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2021	Series 2026	Total Assessments	
0389100033	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100035	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100037	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100038	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100040	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100041	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100042	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100045	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100118	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100119	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100121	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100122	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100198	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100199	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100200	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100201	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100202	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100203	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100208	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100253	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100255	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100256	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100257	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100258	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100259	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100260	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100262	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020123	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020125	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020126	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020127	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020128	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020130	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020191	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020193	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020195	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020196	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020265	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020269	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020270	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020273	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020274	$	1,889.09	$	2,003.65	$	-	$	3,892.74	

Laurel Road CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2021	Series 2026	Total Assessments	
0390020275	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020277	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020278	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020286	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020310	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0390020311	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0390020312	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0390020313	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0390020324	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0390020329	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0390020330	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0390020331	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0390020332	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0390020338	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0390020339	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0390020340	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0390020365	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020366	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020367	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020368	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020369	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020370	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020371	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020372	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020373	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020374	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020376	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020378	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020379	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020380	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020341	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0390020352	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020156	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020362	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100059	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020297	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100009	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020181	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100116	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100070	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100027	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100062	$	1,416.82	$	1,502.74	$	-	$	2,919.56	

Laurel Road CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2021	Series 2026	Total Assessments	
0390020149	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100110	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100051	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020173	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100097	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020187	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100082	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100213	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100223	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020192	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100022	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100261	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100032	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100102	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100245	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020142	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020355	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020276	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100249	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020288	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020268	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100111	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020377	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020309	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0389100090	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020169	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100075	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020129	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020133	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020346	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100018	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020318	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0390020357	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020178	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100047	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100389	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0389100083	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020301	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020151	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020188	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100105	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100210	$	1,700.18	$	1,803.29	$	-	$	3,503.47	

Laurel Road CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2021	Series 2026	Total Assessments	
0389100232	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020290	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389070402	$	92,792.70	$	-	$	-	$	92,792.70	
0389100206	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100001	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100242	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020315	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0389100228	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020325	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0389100216	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100234	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100238	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100264	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020267	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100254	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100214	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100010	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100385	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100248	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100076	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100068	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100112	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020144	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020354	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020132	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020154	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100025	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020164	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020327	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0389100095	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100099	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020189	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020177	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020190	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100084	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020160	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020304	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0389100002	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100221	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100241	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100104	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020175	$	1,511.27	$	1,602.91	$	-	$	3,114.18	

Laurel Road CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2021	Series 2026	Total Assessments	
0390020291	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100012	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100209	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100215	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020314	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0390020326	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0389100211	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100227	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100243	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020282	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100235	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100263	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100225	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020138	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020320	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0390020266	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100386	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100020	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100058	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020145	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020359	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020363	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020167	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020375	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100030	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100065	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100391	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020135	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020159	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100092	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020344	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0389100087	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100113	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100008	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100056	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100028	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020351	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100049	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020182	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020307	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0390020172	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100218	$	1,700.18	$	1,803.29	$	-	$	3,503.47	

Laurel Road CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2021	Series 2026	Total Assessments	
0389100222	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100023	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100085	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100107	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100230	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020321	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0389100003	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100240	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020285	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100015	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100204	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100101	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020153	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020317	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0389100383	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020197	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020139	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020364	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020287	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020295	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020158	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100114	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020171	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100066	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020134	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100074	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100091	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020146	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020168	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020356	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020347	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100039	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100088	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020337	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0389100017	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020152	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100005	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100055	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020360	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020302	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020308	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0390020350	$	1,889.09	$	2,003.65	$	-	$	3,892.74	

Laurel Road CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2021	Series 2026	Total Assessments	
0389100044	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100086	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020150	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020179	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020183	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100229	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020271	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100053	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100034	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100106	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100004	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100014	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100207	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100217	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100060	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020140	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020162	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020281	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100247	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100384	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020328	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0389100239	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020272	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020336	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0389100251	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020194	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020284	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020296	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020298	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020349	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100079	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389020401	$	94,198.65	$	-	$	-	$	94,198.65	
0389100089	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020137	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020157	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020141	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020165	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100036	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100233	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020131	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020334	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0389100115	$	1,416.82	$	1,502.74	$	-	$	2,919.56	

Laurel Road CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2021	Series 2026	Total Assessments	
0390020342	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0390020305	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0389100026	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100073	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100094	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020186	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100063	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100069	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020174	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100050	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100011	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100250	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020184	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100224	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100103	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100220	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020293	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100246	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020289	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100236	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100381	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100387	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020147	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020279	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100029	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100390	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0390020148	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020136	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020166	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020333	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0390020335	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0389100007	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100244	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020343	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0389100019	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020358	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100205	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020306	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0389100046	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100072	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100093	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100021	$	1,416.82	$	1,502.74	$	-	$	2,919.56	

Laurel Road CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2021	Series 2026	Total Assessments	
0389100064	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100108	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100080	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100048	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100057	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100078	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020185	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020322	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0389100024	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100231	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100100	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100219	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100120	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020316	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0389100382	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100237	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020294	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100067	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020124	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020180	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100077	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020143	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020353	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020170	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020348	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020163	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100016	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100061	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100098	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020155	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100006	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100043	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100054	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020176	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0390020361	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020161	$	1,511.27	$	1,602.91	$	-	$	3,114.18	
0389100052	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100081	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020303	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020280	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020319	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0390020300	$	1,889.09	$	2,003.65	$	-	$	3,892.74	

Laurel Road CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2021	Series 2026	Total Assessments	
0389100388	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020292	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0389100013	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100226	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020323	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0389100212	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0389100071	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100096	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100109	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0389100117	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
0390020283	$	1,889.09	$	2,003.65	$	-	$	3,892.74	
0390020345	$	2,153.57	$	2,284.16	$	-	$	4,437.73	
0389100252	$	1,700.18	$	1,803.29	$	-	$	3,503.47	
0390020299	$	1,889.09	$	2,003.65		$	3,892.74	
Confidential	$	1,416.82	$	1,502.74	$	-	$	2,919.56	
	$  837,329.89	$ 689,776.39		$	1,527,106.28	
	$	46,053.14	$	37,937.70		$	83,990.85	
	$  791,276.75	$ 651,838.69		$	1,443,115.43	

Laurel Road Community Development District

Consideration of Resolution 2026-10, Adopting the Annual Meeting Schedule for Fiscal Year 2026-2027

RESOLUTION 2026-10

A RESOLUTION OF THE LAUREL ROAD COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2026/2027

WHEREAS, the Laurel Road Community Development District ("District") is a local unit of special-purpose government created by, and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within the City of Venice, Florida; and

WHEREAS, the Board of Supervisors of the District ("Board") is statutorily authorized to exercise the powers granted to the District; and

WHEREAS, all meetings of the Board shall be open to the public and governed by the provisions of Chapter 286, Florida Statutes; and

WHEREAS, the Board is statutorily required to file annually, with the local governing authority and the Florida Department of Economic Opportunity, a schedule of its regular meetings.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE LAUREL ROAD COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. ADOPTING REGULAR MEETING SCHEDULE. Regular meetings
of the District's Board shall be held during Fiscal Year 2026/2027 as provided on the schedule attached hereto as Exhibit A.

SECTION 2. FILING REQUIREMENT. In accordance with Section 189.015(1), Florida Statutes, the District's Secretary is hereby directed to file a schedule of the District's regular meetings annually with Sarasota County and the Florida Department of Economic Opportunity.

SECTION 3. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED this 12th day of August 2026.

Attest:	LAUREL ROAD COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chair/Vice Chair

EXHIBIT A
BOARD OF SUPERVISORS’ MEETING DATES LAUREL ROAD COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2026/2027

October 14, 2026
November 	, 2026 (11th is Veteran’s Day)
December 9, 2026
January 13, 2027
February 10, 2027
March 10, 2027
April 14, 2027
May 12, 2027
June 9, 2027
July 14, 2027
August 11, 2027
September 8, 2027

All meetings will convene at 12:30 p.m. at 5800 Lakewood Ranch Blvd., Sarasota, FL 34240.

Laurel Road Community Development District

Discussion of Off-Duty Assignment For Traffic Calming

VENICE LODGE 57
Fraternal Order of Police
Bill Long  President

FOP Invoice: August 7, 2026
Traffic Detail
Laurel Rd Community Development District Laurel Rd & Vistera Blvd
N.Venice, FL 34275

Date:	Times:	Officer:	Hours:	Hourly Pay:	Total Pay:	
Aug 10	0600-1100	Isaac Murray	5	$75	$375	
Aug 10	1430-1830	Charles Brown	4	$75	$300	
Aug 12	0600-1100	Rhett
Dinka	5	$75	$375	
Aug 12	1430-1830	Milton
Davis	4	$75	$300	
Aug 14	0600-1100	Robert Santa	5	$75	$375	
Aug 14	1430-1830	Charles
Brown	4	$75	$300	
Total=$2,025 x 2.5%= $50.62
*** Make checks payable to Individual Officer ***
If payment is not received within 15 days, a $100 late fee will apply.
A 2.5% Administrative Fee will be charged for the total cost of the event which is made out to: Venice FOP Lodge 57.

Deliver Payment to:

VPD FOP Lodge 57 Attn: President Bill Long 1575 E Venice Ave Venice, Florida 34292

Thank you for your Business!

Venice FOP Lodge 57
1575 E. VENICE AVENUE ● VENICE, FLORIDA 34292 ● 941-223-5286

Laurel Road Community Development District

Staff Reports

Vistera

August Story board
Field Operations and Maintenance

Summary

Weather caused significant issue with Safetouch equipment for the Amenity. Repairs to be completed this month.
Previously approved landscape installs have been released to start due to change in weather. County water pressure remains low, but Impact is doing a good job maintain the property.

Community Photos

Community Photos

Report
July 2026
Submitted by Sydney Pollock, Lifestyle Director &
Alex Murphy, Sr. Regional Director

FOURTH OF JULY PICNIC
Saturday, July 4 th 12 : 00 pm - 1 : 00 pm
Due to morning lightning, the planned bike decorating station and parade were canceled, and the event schedule was shortened from 11:00 a.m.–1:00 p.m. to 12:00–1:00 p.m. Despite the weather-related changes, 12 residents attended and enjoyed an afternoon of lawn games, team-building activities, and socializing.
Residents also teamed up with guests already enjoying the pool to participate in a fun sack race, creating an opportunity for everyone to connect and celebrate together. Several attendees also chose to purchase boxed lunches from Jersey Mike's, adding to the relaxed picnic atmosphere.

RAIN DATE:
SUMMER KICKOFF PARTY
Saturday, July 11 th 1 : 00 pm- 3 : 00 pm
Originally scheduled for June, the Summer Kickoff Party was rescheduled to July due to inclement weather. The rescheduled event brought together approximately 45 residents for an afternoon of summer fun, featuring a watermelon eating contest, cruise-style games, and a friendly water fight.
Residents enjoyed poolside entertainment hosted by the Lifestyle Team, who emceed the event and kept the energy going throughout the afternoon. Freshly popped popcorn was available poolside, and residents received complimentary Summer Starter Kits filled with summer essentials, including a Buggy Band, sunscreen, bubbles, and a Propel drink packet. Ten lucky kits also included a Golden Ticket, redeemable for one complimentary frozen chocolate-covered banana from Nana’s Bananas, who joined the event onsite with their popular treats available for purchase.

OFFSITE GROUP DINNER: PRIME SERIOUS STEAK
Friday, July 17 th 7 : 00 pm
Residents gathered at Prime Serious Steak, a local Venice restaurant, for an evening of good food and great company. This RSVP-required event gave neighbors the opportunity to enjoy a meal together, connect outside of the community, and experience a local dining favorite.

SECOND HALF SOCIAL: WORLD CUP FINALS
Sunday, July 19 th 4 : 00 pm - 6 : 30 pm
After receiving requests from the Vistera Moms Club to show the World Cup Finals, Sydney created the Second Half Social as an opportunity for residents to gather and enjoy the match together. Due to a private event rental taking place earlier in the day from 11:00 a.m.–4:00 p.m., the full match could not be shown onsite. Instead, residents were invited to join for the second half of the game, which was approved by the group ambassador. Due to the small attendance, the Lifestyle Team will only host future viewing parties when the full game can be shown onsite.

POOLSIDE SUNDAE BAR
Saturday, July 25 th 2 : 00 pm - 3 : 00 pm
Approximately 55 residents attended the Poolside Sundae Bar for an afternoon of sweet treats and poolside fun. Residents created their own custom sundaes with a variety of toppings, including crushed Oreos, crushed graham crackers, Butterfinger bits, strawberries, caramel and chocolate syrup, cherries, whipped cream, and more.

Due to lightning in the area, the event concluded 10 minutes early for safety. Residents enjoyed the opportunity to customize their sundaes, catch up with neighbors, and make the most of the time together before the weather moved in.

WORLD SHOWCASE SOCIAL
Friday, July 31 st 7 : 00 pm - 9 : 00 pm
The World Showcase Social invited residents to share a taste of their heritage, travels, or favorite destinations by bringing a dish inspired by a country or region of their choice. Fifteen residents signed up to participate and provided the Lifestyle Team with the name of their dish and its country of origin ahead of the event. The Lifestyle Director organized the buffet tables by continent and country, allowing residents to easily display and explore the variety of dishes brought by their neighbors. The Lifestyle Team provided beverages for this 21+ event, featuring selections inspired by different regions, including Aperol Spritz and Negronis from Italy, Beck’s Beer from Germany, and Guinness from Ireland.

Residents shared positive feedback about the event, noting that the concept was creative and a great addition to the Vistera event calendar.

Lifestyle Program Attendance

DATE(S)	PROGRAM DETAILS	ADDITIONAL NOTES	
Friday, July 3rd	Moms of Vistera Club	Club Meeting	
Saturday, July 4th	Fourth of Juy Picnic	Estimated 12 attendees	
Monday, July 6th	Vistera Page Turners Club	Club Meeting	
Tuesday, July 7th	Tuesday Card & Tile Club	Club Meeting	
Wednesday, July 8th	Bagels & Bingo	Event cancelled, RSVP minimum not met	
Saturday, July 11th	Rain Date: Summer Kickoff Party	Estimated 45 attendees	
Tuesday, July 14th	Tuesday Card & Tile Club	Club Meeting	
Thursday, July 17th	Offsite Group Dinner: Prime Serious Steak	7 attendees	
Sunday, July 19th	Second Half Social: World Cup Finals	2 attendees	
Tuesday, July 21st	Tuesday Card & Tile Club	Club Meeting	
Saturday, July 25th	Poolside Sundae Bar	Estimated 55 attendees	
Tuesday, July 28th	Tuesday Card & Tile Club	Club Meeting	
Friday, July 31st	World Showcase Social	15 attendees	

Facility Utilization

SPACE	AVERAGE BY DAY	
Fitness Center	9-16 Times	
Club Lounge	1-4 Times	
Game Room	1-4 Times	
Pool - Weekdays	5-8 Times	
Pool - Weekends	17+ Times	
Kids Corner	1-4 Times	
E-Bikes Rentals	1-4 Times per month	

Private Facility Rental By Room	Monthly Rental Occurrence	
Club Lounge	1-4 Times	
Game Room	Zero Times	

Approved Rental Requests in July: 1

Facility Operations & Maintenance

SPACE	ITEM	STATUS	

Pool Deck	
Pool deck chairs are once again a deep rust color. Field Services has been notified, and the manufacturer advised our teams that this discoloration is a factory defect. Once original order number is located, the manufacturer will provide us with new fabric for the pool chairs.	

In Progress	

Pool Cleanliness	Received resident complaint about pool cleanliness. Lifestyle Director has brought concerns to Field Team and will continue to monitor pool conditions.	
In Progress	
Emergency Phone	Upon calling, emergency phone does not connect to any respresentative or company. Field Services working to resolve.	
Requested	

WiFi	WiFi was down in the Club July 25-July 20 following lightning strikes. SafeTouch came out July 20th and fixed the WiFi.	
Completed	

Club IT Equipment	A SafeTouch technician completed a thorough inspection and determined that multiple components of the access and security system, including cameras, pool gate security equipment, pool gate scanners, and other related equipment, are inoperable due to damage from a lightning strike. The field team is currently in possession of a preliminary replacement proposal and is reviewing next steps.	

Awaiting Approval	
Pest Control	NaturZone has implemented the use of a new spide repellent, that does not leave a residue behind.	Completed	
E-Bike Maintenance	Voltaire picking up all 4 E-Bikes on August 5th to perform bi-annual full service tune ups.	Requested	

Customer Service & Staffing

FEEDBACK	COMMENT	ACTION TAKEN	

Negative	

Resident Carla T.., expressed dissatisfaction with the state of the pool, she expressed frustration that she felt the pool was not being nearly has frequently as it should be.	Sydney invited Carla to the pool for an in-person meeting so she could identify and discuss her concerns firsthand. During the meeting, Carla shared that she has observed staining on both the outdoor furniture and the pool deck.
Sydney explained that the pool deck is cleaned daily whenever an onsite staff member is present. However, the community does not currently have weekend staff coverage, and Sydney is actively recruiting to fill that position.
Sydney thanked Carla for her understanding, noting that the onsite team currently consists of two staff members. Carla also suggested installing a hose on the pool deck so residents and their families can rinse the area if food
or drinks are spilled.	

Positive	Resident Carla T., noted to Sydney during their in-person meeting. “I have to tell you, my brother was onsite for your Summer Kickoff Party, and he was so impressed with you. He runs some of the largest kid’s camps in the nation out of the Poconos, and he said ‘that girl is so great..she knows every one of those kid’s names, which is huge with kids.’ She also ran all
of the games and activities so well.	
Sydney thanked Carla for her feedback and shared that her kind comments truly made her day.	

Positive	Resident Adam D., noticed Sydney and Ati tidying up the gym. While Sydney was vacuuming he said, “This is really great to see. I used to work in Property Management for many years, and I used to carry a bucket and trash grabber with me everywhere. It is a thankless job, and no one notices until something goes wrong. So thank you for all you do.”	

Sydney thoroughly thanked Adam for his kind words.	

COMMUNITY IN ACTION

Forecast

PROGRAM	STATUS	
Back to School Bash	August Event	August 8th	
Bubbles & Bracelets - 21+ Event	August Event	August 14th	
Sip & Savor: A la francais	August Event	August 21st	
Mini Makers: Cloud Dough	August Event	August 27th	

CURRENT ACTION ITEMS	
RESPONSIBILITY	
DUE DATE	

Publish annual lifestyle programming survey	Sydney has finalized a resident survey to better understand program interests and preferred event times. Moving forward, the survey will be offered annually to help guide future programming and ensure events and activities continue to align with resident	Published August 15th will run until September 5th. Prize will be offered to entice survey completion.	

Hire and Onboard Community Relations Associate - Ongoing	Sydney is looking for to hire an individual that can assist with Resident Services, prospect tours and administrative needs on weekends and when she is out of office.	

Ongoing	

Beautify pool area	Work with Field Services, pool vendor, and pool lounger manufacturer to address pool loungers and concerns of pool cleanliness.	

ASAP