Astonia
Community Development District Meeting Agenda
July 10, 2024

Astonia
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
July 3, 2024

Board of Supervisors Meeting
Astonia Community Development District
Dear Board Members:

A meeting of the Board of Supervisors of the Astonia Community Development District will be held Wednesday, July 10, 2024, at 1:00 PM at the Holiday Inn—Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, FL 33880.

Zoom Video Join Link: https://us06web.zoom.us/j/81658640015
Call-In Information: 1-646-876-9923
Meeting ID: 816 5864 0015

Following is the advance agenda for the meeting:

Board of Supervisors Meeting

Roll Call
Public Comment Period (1Speakers will fill out a card and submit it to the District Manager prior to the beginning of the meeting)
Approval of Minutes of the May 8, 2024 Board of Supervisors Meeting
Public Hearings
Public Hearing on the Adoption of the Fiscal Year 2024/2025 Budget
Consideration of Resolution 2024-08 Adopting the District’s Fiscal Year 2024/2025 Budget and Appropriating Funds
Public Hearing on the Imposition of Operations and Maintenance Special Assessments
Consideration of Resolution 2024-09 Imposing Special Assessments and Certifying an Assessment Roll
Consideration of Resolution 2024-10 Designation of a Regular Monthly Meeting Date, Time, and Location for Fiscal Year 2024/2025
Consideration of the Adoption of Goals and Objectives for the District
Presentation of Fiscal Year 2023 Audit Report
Ratification of Conveyance Documents for Chateau at Astonia Area
Staff Reports
Attorney
Engineer
Field Manager’s Report
Consideration of Proposal to Increase Community Trash Collection Services

1 Comments will be limited to three (3) minutes
Consideration of Proposal to Install Stop Signs Near Astonia North Entrance
Consideration of Proposal for Solar Light Installation at Astonia North Entrance
District Manager’s Report
Check Register
Balance Sheet & Income Statement
Other Business
Supervisors Requests and Audience Comments
Adjournment

MINUTES
MINUTES OF MEETING ASTONIA
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Astonia Community Development District was held Wednesday, May 8, 2024, at 1:02 p.m. at the Holiday Inn – Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida.

Present and constituting a quorum:

Brent Elliott	Chairman
Halsey Carson	Vice Chairperson
Karen Ritchie	Assistant Secretary Also present were:
Jill Burns	District Manager, GMS
Lauren Gentry	District Counsel, Kilinski Van Wyk
Chris Loy	District Counsel, Kilinski Van Wyk
Bryan Hunter by Zoom	District Engineer, Hunter Engineering
Allen Bailey	Field Manager, GMS

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the meeting to order and called the roll. Three Supervisors were present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Burns noted there are no members of the public present in person or via Zoom.

THIRD ORDER OF BUSINESS	Approval of Minutes of the March 5, 2024
Board of Supervisors Meeting
Ms. Burns presented the minutes from the March 5, 2024 Board of Supervisors Meeting. She asked for any questions, comments, or corrections to the minutes. The Board had no changes to the minutes.

FOURTH ORDER OF BUSINESS	Consideration	of	Resolution	2024-06
Approving the Proposed Fiscal Year 2024/2025 Budget (Suggested Date: July 10, 2024), Declaring Special Assessments, and Setting a Public Hearing on the Adoption of the Fiscal Year 2024/2025 Budget and the Imposition of Operations and Maintenance Assessments

Ms. Burns stated the suggested date in this resolution is July 10, 2024, which is their regular July meeting. She reviewed the budget with the Board. She noted they were proposing an increase on the platted lots and on the townhomes. She explained they increased the capital reserve transfer from about $51,000 last year to $100,000 this year to start building long-term reserves in the community now that they are nearing buildout. She further explained that number needs to be increased so that 10-years down the road they will have money allocated. She noted a few other line items that increased as well. She was happy to answer any questions. She stated they were not approving the budget today; they are just approving the preliminary budget. She pointed out that they would send mailed notice to all property owners based on the slight increases to the assessment and then they will adopt the budget at the July 10th meeting.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2024-07
Designating a Date, Time, and Location for a Landowners’ Meeting and Election (November 13, 2024)

Ms. Burns stated they have three seats up for election this November. The regular November meeting date if they keep the meeting schedule the same is November 13 at 1:00 p.m. at the current location.

SIXTH ORDER OF BUSINESS	Consideration of Conveyance Documents
for Chateau at Astonia Common Areas
Ms. Gentry stated this was the form of deed and it includes all the tracts that are dedicated to the CDD on that Chateau plat. She noted title report came back clean for this property, but it looks like it is still owned by the Lennar land bank. She stated they were looking for a motion to approve in substantial form.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Gentry had nothing specific to report.

Engineer
Mr. Hunter had nothing to report.

Field Manager’s Report
Mr. Bailey presented the field manager’s report. He reviewed the completed items starting with the amenity lights. He explained that some of the overhang lights had come a little loose and they resecured those back up. The next completed item was the District signage. He stated some of the District’s signs have been found leaning and they were able to secure those back. The next item he reviewed was the dog park. He stated the dog park gate was off off-kilter, so they put that back up and made it good and center so it will lock. The next two items are sod updates. The first

update is for Eucalyptus Way where sod has been laid. The other update is for Daring Drive where sod has been laid at the cul-de-sac. He noted that Daring Drive has been an ongoing concern for residents. He added that this was also previously a quote that they looked into.
Mr. Bailey reviewed the ponds stating overall they looked good. They are not seeing a lot of vegetation, but it was losing water with no rain. He reviewed the new landscape stating overall it is doing well. They are keeping notes on it with what they can do with the water. He added right now the drought is hurting everything, but they are keeping tabs on it.

Consideration of Proposal for Bench Installation throughout the Community
Mr. Bailey presented a proposal for bench installation throughout the community. He noted there was a request by residents about benches being put into the District. He noted the proposed locations for the benches, which were marked on maps provided to the Board. He stated the benches would be inground-mounted benches that are 6’ long. The total cost of this proposal is
$4,087 for installation and purchase of materials. After discussion, it was decided to change the proposed locations of the benches to have two at the playground at Astonia North and two at the dog parks.

District Manager’s Report
Check Register
February 24, 2024 through March 20, 2024
March 30, 2024 through April 30, 2024
Ms. Burns presented the check registers and offered to answer any questions from the Board. Hearing none, she asked for a motion to approve.

Balance Sheet & Income Statement

Ms. Burns stated the financial statements were included in the package for review. There was no action necessary from the Board.

Presentation of Number of Registered Voters – 656
Ms. Burns noted the number of registered voters within the District as of April 15th is 656.

EIGHTH ORDER OF BUSINESS	Other Business
Ms. Gentry stated she had a note that they were not enforcing towing in Chateau while construction is still going on. She asked if they were right to consider adding that to the towing policy. Ms. Burns responded that they looked at that and it had parking spots cut in on the roadway. She noted that when that is done, they don’t necessarily need the signage because there is no street parking that is not in those defined spots. She explained their thought on that was they would want to look at the policy about doing no overnight parking of commercial vehicles. She noted they were looking at that and will bring it back. She added that Chateau is still under construction and at this point the towing vender is not enforcing in that area.

NINTH ORDER OF BUSINESS	Supervisor’s	Requests	and	Audience
Comments
Ms. Burns noted there are no members of the public present in person or via Zoom.

TENTH ORDER OF BUSINESS	Adjournment
Ms. Burns adjourned the meeting.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

Section A

Section 1
RESOLUTION 2024-08

THE ANNUAL APPROPRIATION RESOLUTION OF THE ASTONIA COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2024, AND ENDING SEPTEMBER 30, 2025; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2024, submitted to the Board of Supervisors (“Board”) of the Astonia Community Development District (“District”) proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2024 and ending September 30, 2025 (“Fiscal Year 2025”) 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 ASTONIA COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BUDGET

The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.
The Proposed Budget, attached hereto as Exhibit A, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Astonia Community Development District for the Fiscal Year Ending September 30, 2025.”
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 District, for Fiscal Year 2025, the
sum of $	 to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND	$		
CAPITAL RESERVE FUND	$		
DEBT SERVICE FUND (SERIES 2020)	$		
DEBT SERVICE FUND (SERIES 2021)	$		
DEBT SERVICE FUND (SERIES 2021-NORTH PARCEL)	$		
DEBT SERVICE FUND (SERIES 2023)	$		
DEBT SERVICE FUND (SERIES 2024)	$		
TOTAL ALL FUNDS	$		
SECTION 3. BUDGET AMENDMENTS		

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2025 or within 60 days following the end of the Fiscal Year 2025 may amend its Adopted Budget for that fiscal year as follows:
A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.
Any other budget amendments shall be adopted by resolution and consistent with Florida law.
The District Manager or Treasurer must ensure that any amendments to the budget under paragraph c. above are posted on the District’s website within 5 days after adoption and remain on the website for at least 2 years.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 10TH DAY OF JULY 2024.

ATTEST:	ASTONIA COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary
By:	 Its:	

Exhibit A:	Adopted Budget for Fiscal Year 2025

Astonia
Community Development District

Proposed Budget
FY 2025

Table of Contents

1-2

3-7

8

9

10

11

12

13

14

15

16

17
	General Fund

	General Fund Narrative

	Capital Reserve 

	Debt Service Fund-Series 2020

	Amortization Schedule

	Debt Service Fund-Series 2021

	Amortization Schedule

	Debt Service Fund-Series 2021 North Parcel

	Amortization Schedule

	Debt Service Fund-Series 2023

	Amortization Schedule

	Debt Service Fund-Series 2024

18		Amortization Schedule

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025	
Revenues						
Assessments - Tax Roll	$	771,546	$	762,699	$	8,848	$	771,546	$	915,963	
Assessments - Direct	$	21,464	$	16,098	$	5,366	$	21,464	$	97,229	
Miscellaneous Income	$	-	$	618	$	-	$618	$	-	
Total Revenues	$	793,010	$	779,415	$	14,213	$	793,628	$ 1,013,192	
Expenditures						
Administrative						
Supervisor Fees	$	12,000	$	-	$	-	$	-	$	12,000	
Engineering	$	15,000	$	2,625	$	6,313	$	10,438	$	15,000	
Attorney	$	25,000	$	12,323	$	6,161	$	18,484	$	30,000	
Annual Audit	$	6,600	$	5,500	$	-	$	5,500	$	6,700	
Assessment Administration	$	6,500	$	6,500	$	-	$	6,500	$	6,825	
Arbitrage	$	2,250	$	900	$	1,350	$	2,250	$	2,250	
Dissemination	$	9,500	$	7,500	$	4,167	$	11,667	$	13,125	
Trustee Fees	$	19,126	$	4,041	$	16,163	$	20,203	$	20,205	
Management Fees	$	40,124	$	26,749	$	13,375	$	40,124	$	45,000	
Information Technology	$	1,800	$	1,200	$	600	$	1,800	$	1,890	
Website Maintenance	$	1,200	$	800	$	400	$	1,200	$	1,260	
Telephone	$	100	$	-	$	75	$	75	$	100	
Postage & Delivery	$	900	$	2,110	$	1,055	$	3,165	$	1,200	
Insurance	$	6,695	$	5,758	$	-	$	5,758	$	7,699	
Copies	$	200	$	0	$	45	$	45	$	200	
Legal Advertising	$	6,250	$	1,844	$	4,406	$	6,250	$	2,500	
Contingency	$	2,200	$	693	$	347	$	1,040	$	2,200	
Office Supplies	$	250	$	23	$	60	$	83	$	250	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	155,870	$	78,741	$	54,515	$	134,756	$	168,579	

Operations & Maintenance						
Field Services						
Property Insurance	$	20,000	$	17,598	$	-	$	17,598	$	27,500	
Field Management	$	16,695	$	11,130	$	5,565	$	16,695	$	17,530	
Landscape Maintenance	$	245,000	$	126,333	$	72,331	$	198,664	$	255,000	
Landscape Replacement	$	35,000	$	945	$	2,191	$	3,136	$	35,000	
Lake Maintenance	$	25,000	$	11,500	$	6,500	$	18,000	$	30,000	
Streetlights	$	25,500	$	24,300	$	23,150	$	47,450	$	48,000	
Electric	$	8,000	$	7,814	$	4,884	$	12,698	$	15,872	
Water & Sewer	$	20,000	$	53,444	$	26,722	$	80,167	$	92,192	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Irrigation Repairs	$	15,000	$	2,999	$	1,499	$	4,498	$	15,000	
General Repairs & Maintenance	$	17,000	$	5,846	$	3,522	$	9,368	$	17,000	
Contingency	$	10,000	$	14,953	$	550	$	15,503	$	7,000	
Subtotal Field Expenses	$	439,695	$	276,861	$	148,165	$	425,025	$	562,593	

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget		
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025		

Amenity Expenses							
Amenity - Electric	$	15,000	$	3,451	$	3,800	$	7,251	$	17,250		
Amenity - Water	$	10,000	$	8,365	$	21,000	$	29,365	$	33,770		
Internet	$	3,000	$	590	$	320	$	910	$	3,000		
Pest Control	$	720	$	1,000	$	500	$	1,500	$	1,500		
Janitorial Service	$	15,000	$	10,045	$	5,400	$	15,445	$	16,500		
Security Services	$	34,000	$	13,044	$	6,522	$	19,565	$	34,000		
Pool Maintenance	$	36,000	$	20,000	$	10,000	$	30,000	$	36,000		
Amenity Repairs & Maintenance	$	15,000	$	3,736	$	3,764	$	7,500	$	15,000		
Amenity Management	$	6,750	$	4,500	$	2,250	$	6,750	$	15,000		
Contingency	$	10,000	$	280	$	2,856	$	3,137	$	10,000		
Subtotal Amenity Expenses	$	145,470	$	65,011	$	56,412	$	121,423	$	182,020		
							
Total Operations & Maintenance	$	585,165	$	341,872	$	204,577	$	546,448	$	744,613		

Other Financing Sources & Uses							
Capital Reserves	$	51,975	$	-	$	51,975	$	51,975	$	100,000		
Total Other Expenses	$	51,975	$	-	$	51,975	$	51,975	$	100,000		
							
Total Expenditures	$	793,010	$	420,613	$	311,067	$	733,180	$ 1,013,192		
							
Excess Revenues/(Expenditures)	$	-	$	358,803	$	(296,854)	$	60,449	$	-		

Net Assessments	
$	1,013,192						
Add: Discounts & Collections 7%		$76,262 						
Gross Assessments		$1,089,454 						
Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Platted - Single Family	1013.00	1013	1.00	$781,693.80	$771.66	$829.74	
Platted - Chateau at Astonia	174.00	232	0.75	$134,269.22	$578.75	$622.31	
Unplatted Direct - Pine Tree Trail	126.00	168	0.75	$97,229.44	$578.75	$622.31	
Total ERU's	1313.00	1413		$1,013,192.46			

FY2025
Gross	FY2024
Gross	Increase/
(Decrease)	
$829.74	$	698.92	$	130.82	
$622.31	$	524.19	$	98.12	
$622.31	$	137.38	$	484.93	

REVENUES:

Assessments

The District will levy a non-ad valorem assessment on all assessable property within the District to fund all general operating and maintenance expenditures during the fiscal year.

EXPENDITURES:

Administrative:

Supervisor Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed $4,800 per year paid to each Supervisor for the time devoted to District business and meetings.

Engineering

The District's engineer provides general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel provides general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis.

Assessment Administration

The District has contracted to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage

The District contracted with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its Series 2020, Series 2021 (Area 2 and North Parcel) and anticipated bonds.

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon the Series 2020, Series 2021 bond series and anticipated bonds.

Trustee Fees

The District will incur trustee related costs with the issuance of its’ Series 2020, Series 2021 (Area 2 and North Parcel) bonds and anticipated bonds.

Management Fees

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

Information Technology

Represents costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc.

Website Maintenance

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

Telephone

Telephone and fax machine.

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverages.

Copies

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

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.

Contingency

Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Dues, Licenses & Subscriptions

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

Operations & Maintenance:

Field Services

Property Insurance

The District’s property insurance coverages.

Field Management

Represents the costs of contract services that provide onsite field management of contracts for the District such as landscape and lake maintenance. Services can include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Landscape Maintenance

Represents the maintenance of the landscaping within the common areas of the District after the installation of landscape material has been completed.

Landscape Replacement

Represents the estimated cost of replacing landscaping within the common areas of the District.

Lake Maintenance

Represents monthly aquatic management services for inspection and treatment of lakes throughout the District.

Streetlights

Represents the cost to maintain street lights within the District Boundaries that are expected to be in place throughout the fiscal year.

Electric

Represents current and estimated electric charges of common areas throughout the District.

Water & Sewer

Represents current and estimated costs for water and refuse services provided for common areas throughout the District.

Sidewalk & Asphalt Maintenance

Represents the estimated costs of maintaining the sidewalks and asphalt throughout the District’s Boundary.

Irrigation Repairs

Represents the cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.

General Repairs & Maintenance

Represents estimated costs for general repairs and maintenance of the District’s common areas.

Contingency

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

Amenity Expenses

Amenity - Electric

Represents estimated electric charges for the District’s amenity facilities.

Amenity – Water

Represents estimated water charges for the District’s amenity facilities.

Internet

Internet service will be added for use at the Amenity Center.

Pest Control

The District will incur costs for pest control treatments to its amenity facilities.

Janitorial Services

Represents the costs to provide janitorial services and supplies for the District’s amenity facilities.

Security Services

Represents the estimated cost of contracting a monthly security service for the District’s amenity facilities.

Pool Maintenance

Represents the costs of regular cleaning and treatments of the District’s pool.

Amenity Repairs & Maintenance

Represents estimated costs for repairs and maintenance of the District’s amenity facilities.

Amenity Management

Provides access card issuance through registration, proof of residency, and photo identification. The team also provides keycard troubleshooting for issues and concerns related to access control. Staff reviews security concerns and amenity policy violations via remote camera monitoring on an as-needed basis. Districts are provided electronic communication for District news and direct remote customer service through phone and email directly to the Amenity Access Team.

Contingency

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

Other Expenses:

Capital Reserves

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.
Capital Reserve

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025	
Revenues
Carry Forward Surplus	
$	29,395	
$	-	
$	-	
$	-	
$	51,155	
Total Revenues	$	29,395	$	-	$	-	$	-	$	51,155	
Expenditures						
Contingency	$	-	$	820	$	-	$	820	$	1,000	
Total Expenditures	$	-	$	820	$	-	$	820	$	1,000	
Other Financing Sources & Uses 						
Transfer In/(Out)	$	51,975	$	-	$	51,975	$	51,975	$	100,000	
Total Other Sources/(Uses)	$	51,975	$	-	$	51,975	$	51,975	$	100,000	
						
Excess Revenues/(Expenditures)	$	81,370	$	(820)	$	51,975	$	51,155	$	150,155	
Debt Service Fund Series 2020

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2024	5/31/24	4 Months	9/30/24	FY2025	

Revenues							

Assessments - On Roll	
$	220,403	
$	215,383	
$	5,020	
$	220,403	
$	220,403		
Interest Income	$	-	$	7,808	$	4,880	$	12,687	$	3,000		
Carry Forward Surplus	$	78,762	$	185,610	$	-	$	185,610	$	89,765		
Total Revenues	$	299,165	$	408,801	$	9,899	$	418,700	$	313,168		
Expenses
Interest- 11/01	

$	70,319	

$	70,319	

$	-	

$	70,319	

$	69,288		
Principal - 05/01	$	75,000	$	75,000	$	-	$	75,000	$	75,000		
Interest - 05/01	$	70,319	$	70,319	$	-	$	70,319	$	69,288		
Total Expenditures	$	215,638	$	215,638	$	-	$	215,638	$	213,575		

Other Financing Sources/(Uses)							
Transfer In/(Out)	$	-	$	(113,298)	$	-	$	(113,298)	$	-		
Total Other Financing Sources/(Uses)	$	-	$	(113,298)	$	-	$	(113,298)	$	-		
							
Excess Revenues/(Expenditures)	$	83,527	$	79,866	$	9,899	$	89,765	$	99,593		

Series 2020
Interest - 11/01 	$68,256	
Total 	$68,256	

Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family - 40'	58.40	73	0.80	$72,967.89	$1,000	$1,075	
Single Family - 50'	118.00	118	1.00	$147,435.11	$1,249	$1,343	
Total ERU's	176.40	191		$220,403.00			
Astonia Community Development District Series 2020 Special Assessment Bonds
Amortization Schedule

$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
69,287.50	$
69,287.50
68,256.25	$
68,256.25
66,906.25	$
66,906.25
65,471.88	$
65,471.88
64,037.50	$
64,037.50
62,518.75	$
62,518.75
61,000.00	$
61,000.00
59,100.00	$
59,100.00
57,100.00	$
57,100.00
55,000.00	$
55,000.00
52,900.00	$
52,900.00
50,700.00	$
50,700.00
48,400.00	$
48,400.00
46,000.00	$
46,000.00
43,500.00	$
43,500.00
40,900.00	$
40,900.00
38,200.00	$
38,200.00
35,400.00	$
35,400.00
32,500.00	$
32,500.00
29,400.00	$
29,400.00
26,200.00	$
26,200.00
22,900.00	$
22,900.00
19,400.00	$
19,400.00
15,800.00	$
15,800.00	$
12,100.00	$
12,100.00	$
8,200.00	$
8,200.00	$
4,200.00	$
4,200.00	$
214,606.25

212,543.75

215,162.50

217,378.13

214,509.38

216,556.25

213,518.75

215,100.00

216,200.00

217,100.00

212,900.00

213,600.00

214,100.00

214,400.00

214,500.00

214,400.00

214,100.00

213,600.00

212,900.00

216,900.00

215,600.00

214,100.00

217,300.00

215,200.00
- 212,900.00
- 215,300.00
- 212,400.00
214,200.00

Astonia
Community Development District

Proposed Budget Debt Service Fund Series 2021

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget		
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025		

Revenues							
Assessments	$	558,500	$	552,097	$	6,403	$	558,500	$	558,500		
Interest Income	$	-	$	26,744	$	16,715	$	43,459	$	5,000		
Carry Forward Surplus	$	204,197	$	208,444	$	-	$	208,444	$	252,208		
Total Revenues	$	762,697	$	787,284	$	23,118	$	810,403	$	815,708		

Expenses							
Interest- 11/01	$	174,098	$	174,098	$	-	$	174,098	$	171,473		
Principal - 05/01	$	210,000	$	210,000	$	-	$	210,000	$	215,000		
Interest - 05/01	$	174,098	$	174,098	$	-	$	174,098	$	171,473		
Total Expenditures	$	558,195	$	558,195	$	-	$	558,195	$	557,945		
							
Excess Revenues/(Expenditures)	$	204,502	$	229,089	$	23,118	$	252,208	$	257,763		
				
Series 2021 Interest - 11/01	

	$168,785			
Total 	$168,785								
Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family - 40'	172.80	216	0.80	$216,000.00	$1,000	$1,075	
Single Family - 50'	274.00	274	1.00	$342,500.00	$1,250	$1,344	
Total ERU's	446.80	490		$558,500.00			
Astonia
Community Development District Series 2021 Special Assessment Bonds Area 2 Amortization Schedule

$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
171,472.50	$
171,472.50
168,785.00	$
168,785.00
166,035.00	$
166,035.00
162,660.00	$
162,660.00
159,135.00	$
159,135.00
155,535.00	$
155,535.00
151,785.00	$
151,785.00
147,960.00	$
147,960.00
143,720.00	$
143,720.00
139,320.00	$
139,320.00
134,840.00	$
134,840.00
130,200.00	$
130,200.00
125,400.00	$
125,400.00
120,440.00	$
120,440.00
115,320.00	$
115,320.00
110,040.00	$
110,040.00
104,600.00	$
104,600.00
99,000.00  $
99,000.00
91,700.00  $
91,700.00
84,100.00  $
84,100.00
76,200.00  $
76,200.00
68,000.00  $
68,000.00
59,400.00  $
59,400.00
50,500.00  $
50,500.00  $
41,200.00  $
41,200.00  $
31,500.00  $
31,500.00  $
21,400.00  $
21,400.00
10,900.00  $
10,900.00  $
555,570.00

555,257.50

554,820.00

553,695.00

556,795.00

554,670.00

557,320.00

554,745.00

556,680.00

558,040.00

554,160.00

555,040.00

555,600.00

555,840.00

555,760.00

555,360.00

554,640.00

553,600.00

555,700.00

555,800.00

555,300.00

554,200.00

557,400.00

554,900.00
- 556,700.00
- 557,700.00
- 557,900.00

557,300.00
555,900.00

Astonia
Community Development District

Proposed Budget Debt Service Fund
Series 2021 North Parcel

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget		
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025		

Revenues							
Assessments	$	395,460	$	390,926	$	4,534	$	395,460	$	395,460		
Interest Income	$	-	$	12,709	$	7,943	$	20,652	$	3,000		
Carry Forward Surplus	$	149,761	$	149,988	$	-	$	149,988	$	170,790		
Total Revenues	$	545,221	$	553,623	$	12,477	$	566,100	$	569,250		

Expenses							
Interest- 11/01	$	120,155	$	120,155	$	-	$	120,155	$	118,218		
Principal - 05/01	$	155,000	$	155,000	$	-	$	155,000	$	160,000		
Interest - 05/01	$	120,155	$	120,155	$	-	$	120,155	$	118,218		
Total Expenditures	$	395,310	$	395,310	$	-	$	395,310	$	396,435		
							
Excess Revenues/(Expenditures)	$	149,911	$	158,313	$	12,477	$	170,790	$	172,815		
				
Series 2021 Interest - 11/01	

	$116,218			
Total 	$116,218								
Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family - 40'	111.20	139	0.80	$144,560.00	$1,040	$1,118	
Single Family - 50'	193.00	193	1.00	$250,900.00	$1,300	$1,398	
Total ERU's	304.20	332		$395,460.00			
Astonia
Community Development District
Series 2021 Special Assessment Bonds North Parcel Amortization Schedule

$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
118,217.50	$
118,217.50
116,217.50	$
116,217.50
114,155.00	$
114,155.00
111,680.00	$
111,680.00
109,130.00	$
109,130.00
106,505.00	$
106,505.00
103,730.00	$
103,730.00
100,880.00	$
100,880.00
97,760.00	$
97,760.00
94,560.00	$
94,560.00
91,280.00	$
91,280.00
87,840.00	$
87,840.00
84,320.00	$
84,320.00
80,640.00	$
80,640.00
76,880.00	$
76,880.00
72,960.00	$
72,960.00
68,960.00	$
68,960.00
64,800.00	$
64,800.00
59,400.00	$
59,400.00
53,800.00	$
53,800.00
48,000.00	$
48,000.00
41,900.00	$
41,900.00
35,600.00	$
35,600.00
29,000.00	$
29,000.00	$
22,200.00	$
22,200.00	$
15,100.00	$
15,100.00	$
7,700.00	$
7,700.00	$
393,372.50

394,435.00

395,372.50

390,835.00

390,810.00

390,635.00

395,235.00

394,610.00

393,640.00

392,320.00

390,840.00

394,120.00

392,160.00

394,960.00

392,520.00

394,840.00

391,920.00

393,760.00

394,200.00

393,200.00

391,800.00

394,900.00

392,500.00

394,600.00
- 391,200.00
- 392,300.00
- 392,800.00
392,700.00

Astonia
Community Development District

Proposed Budget Debt Service Fund Series 2023

		Proposed Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2024	5/31/24	4 Months	9/30/24	FY2025	

Revenues							

Assessments - Tax Roll	
$	278,389	
$	275,197	
$	3,192	
$	278,389	
$	278,389		
Assessments - Direct	$	120,593	$	120,593	$	-	$	120,593	$	-		
Interest Income	$	-	$	7,809	$	3,904	$	11,713	$	2,000		
Carry Forward Surplus	$	-	$	1,796	$	-	$	1,796	$	124,547		
Total Revenues	$	398,982	$	405,395	$	7,096	$	412,491	$	404,936		

Expenses							
Interest- 12/15	$	120,593	$	120,593	$	-	$	120,593	$	106,154		
Principal - 06/15	$	60,000	$	-	$	60,000	$	60,000	$	65,000		
Interest - 06/15	$	107,459	$	-	$	107,459	$	107,459	$	106,154		
Total Expenditures	$	288,052	$	120,593	$	167,459	$	288,053	$	277,309		

Other Financing Sources/(Uses)							
Transfer In/(Out)	$	-	$	109	$	-	$	109	$	-		
Total Other Financing Sources/(Uses)	$	-	$	109	$	-	$	109	$	-		
							
Excess Revenues/(Expenditures)	$	110,930	$	284,911	$	(160,363)	$	124,547	$	127,627		
				
Series 2023 Interest - 11/01	

	$104,741			
Total 	$104,741								
Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Town Home	174.00	232	0.75	$278,388.66	$1,200	$1,290	
Total ERU's	174.00	232		$278,388.66			
Astonia
Community Development District Series 2023 Special Assessment Bonds Area 3 Amortization Schedule

$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
106,154.38  $
106,154.38
104,740.63  $
104,740.63
103,218.13  $
103,218.13
101,695.63  $
101,695.63
100,064.38  $
100,064.38
98,324.38  $
98,324.38
96,584.38  $
96,584.38
94,406.25  $
94,406.25
92,100.00  $
92,100.00
89,665.63  $
89,665.63
87,103.13  $
87,103.13
84,412.50  $
84,412.50
81,593.75  $
81,593.75
78,646.88  $
78,646.88
75,571.88  $
75,571.88
72,240.63  $
72,240.63
68,781.25  $
68,781.25
65,193.75  $
65,193.75
61,350.00  $
61,350.00
57,378.13  $
57,378.13
52,943.75  $
52,943.75
48,240.63  $
48,240.63
43,268.75  $
43,268.75
38,028.13  $
38,028.13
32,518.75  $
32,518.75
26,740.63  $
26,740.63  $
20,559.38  $
20,559.38  $
14,109.38  $
14,109.38  $
7,256.25  $
7,256.25  $
273,613.75

275,895.00

277,958.75

274,913.75

276,760.00

278,388.75

274,908.75

275,990.63

276,506.25

276,765.63

276,768.75

276,515.63

276,006.25

275,240.63

274,218.75

277,812.50

276,021.88

273,975.00

276,543.75

273,728.13

275,321.88

276,184.38

276,509.38

276,296.88

275,546.88

274,259.38
- 277,300.00
- 274,668.75
- 276,365.63
277,256.25

Astonia
Community Development District

Proposed Budget Debt Service Fund Series 2024

		Proposed Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2024	5/31/24	4 Months	9/30/24	FY2025	

Revenues							
Assessments - Tax Roll	$	-	$	-	$	-	$	-	$	251,983			
Interest Income	$	-	$	4,832	$	3,020	$	7,852	$	1,000			
Carry Forward Surplus*	$	-	$	-	$	-	$	-	$	106,935			
Total Revenues	$	-	$	4,832	$	3,020	$	7,852	$	359,917			

Expenses
Interest- 11/01	

$	-	$	-	

$	-	

$	-	

$	99,083			
Principal - 05/01	$	-	$	-	$	-	$	-	$	50,000			
Interest - 05/01	$	-	$	50,092	$	-	$	50,092	$	99,083			
Total Expenditures	$	-	$	50,092	$	-	$	50,092	$	248,166			

Other Financing Sources/(Uses)							

Bond Proceeds	
$	-	$	401,158	
$	-	
$	401,158	
$	-			
Total Other Financing Sources/(Uses)	$	-	$	401,158	$	-	$	401,158	$	-			

Excess Revenues/(Expenditures)	$	-	$	355,897	$	3,020	$	358,917	$	111,751			

*Carry forward less amount in Reserve funds.							
			Series 2024 Interest - 11/01	
	$97,958				
Total 	$97,958								
Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Town Home	126	168	0.75	$251,982.50	$1,500	$1,613	
Total ERU's	126.00	168		$251,982.50			
Astonia Community Development District Series 2024 Special Assessment Bonds
Amortization Schedule

05/01/24	$
3,640,000.00	$
-	$	50,092.02  $	-

11/01/25	$
05/01/26	$
11/01/26	$
05/01/27	$
11/01/27	$
05/01/28	$
11/01/28	$
05/01/29	$
11/01/29	$
05/01/30	$
11/01/30	$
05/01/31	$
11/01/31	$
05/01/32	$
11/01/32	$
05/01/33	$
11/01/33	$
05/01/34	$
11/01/34	$
05/01/35	$
11/01/35	$
05/01/36	$
11/01/36	$
05/01/37	$
11/01/37	$
05/01/38	$
11/01/38	$
05/01/39	$
11/01/39	$
05/01/40	$
11/01/40	$
05/01/41	$
11/01/41	$
05/01/42	$
11/01/42	$
05/01/43	$
11/01/43	$
05/01/44	$
11/01/44	$
05/01/45	$
11/01/45	$
05/01/46	$
11/01/46	$
05/01/47	$
11/01/47	$
05/01/48	$
11/01/48	$
05/01/49	$
11/01/49	$
05/01/50	$
11/01/50	$
05/01/51	$
11/01/51	$
05/01/52	$
11/01/52	$
05/01/53	$
11/01/53	$
05/01/54	$
3,590,000.00	$
3,590,000.00	$
3,535,000.00	$
3,535,000.00	$
3,480,000.00	$
3,480,000.00	$
3,420,000.00	$
3,420,000.00	$
3,355,000.00	$
3,355,000.00	$
3,290,000.00	$
3,290,000.00	$
3,220,000.00	$
3,220,000.00	$
3,150,000.00	$
3,150,000.00	$
3,075,000.00	$
3,075,000.00	$
2,995,000.00	$
2,995,000.00	$
2,910,000.00	$
2,910,000.00	$
2,820,000.00	$
2,820,000.00	$
2,725,000.00	$
2,725,000.00	$
2,625,000.00	$
2,625,000.00	$
2,520,000.00	$
2,520,000.00	$
2,410,000.00	$
2,410,000.00	$
2,295,000.00	$
2,295,000.00	$
2,170,000.00	$
2,170,000.00	$
2,040,000.00	$
2,040,000.00	$
1,905,000.00	$
1,905,000.00	$
1,760,000.00	$
1,760,000.00	$
1,605,000.00	$
1,605,000.00	$
1,440,000.00	$
1,440,000.00	$
1,270,000.00	$
1,270,000.00	$
1,090,000.00	$
1,090,000.00	$
895,000.00  $
895,000.00  $
690,000.00  $
690,000.00  $
475,000.00  $
475,000.00  $
245,000.00  $
245,000.00  $
$
55,000.00  $
$
55,000.00  $
$
60,000.00  $
$
65,000.00  $
$
65,000.00  $
$
70,000.00  $
$
70,000.00  $
$
75,000.00  $
$
80,000.00  $
$
85,000.00  $
$
90,000.00  $
$
95,000.00  $
$
100,000.00  $
$
105,000.00  $
$
110,000.00  $
$
115,000.00  $
$
125,000.00  $
$
130,000.00  $
$
135,000.00  $
$
145,000.00  $
$
155,000.00  $
$
165,000.00  $
$
170,000.00  $
$
180,000.00  $
$
195,000.00  $
$
205,000.00  $
$
215,000.00  $
$
230,000.00  $
$
245,000.00  $
97,958.13  $
97,958.13
96,720.63  $
96,720.63
95,483.13  $
95,483.13
94,133.13  $
94,133.13
92,670.63  $
92,670.63
91,208.13  $
91,208.13
89,633.13  $
89,633.13
87,751.88  $
87,751.88
85,736.25  $
85,736.25
83,586.25  $
83,586.25
81,301.88  $
81,301.88
78,883.13  $
78,883.13
76,330.00  $
76,330.00
73,642.50  $
73,642.50
70,820.63  $
70,820.63
67,864.38  $
67,864.38
64,773.75  $
64,773.75
61,414.38  $
61,414.38
57,920.63  $
57,920.63
54,292.50  $
54,292.50
50,160.00  $
50,160.00
45,742.50  $
45,742.50
41,040.00  $
41,040.00
36,195.00  $
36,195.00
31,065.00  $
31,065.00
25,507.50  $
25,507.50
19,665.00  $
19,665.00
13,537.50  $
13,537.50
6,982.50  $
6,982.50  $
247,041.25

249,678.75

247,203.75

249,616.25

251,803.75

248,878.75

250,841.25

247,385.00

248,488.13

249,322.50

249,888.13

250,185.00

250,213.13

249,972.50

249,463.13

248,685.00

247,638.13

251,188.13

249,335.00

247,213.13

249,452.50

250,902.50

251,782.50

247,235.00

247,260.00

251,572.50

250,172.50

248,202.50

250,520.00
251,982.50

Section B

Section 1
RESOLUTION 2024-09

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ASTONIA COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2025; 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 Astonia Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and
WHEREAS, the District is located in Polk County, Florida (“County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the fiscal year beginning October 1, 2024, and ending September 30, 2025 (“Fiscal Year 2025”), 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 Adopted Budget; and

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

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

WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2025; 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 ASTONIA COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BENEFIT & ALLOCATION FINDINGS. 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 Chapters 170, 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District and in accordance with Exhibits “A” and “B.” The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.
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, 2024; 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 October 1, 2024, 25% due no later than February 1, 2025 and 25% due no later than May 1, 2025. 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 2025, 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 rate of any bonds secured by the assessments, or at the statutory prejudgment interest rate, as applicable. 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, 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 Assessment Roll, attached to this Resolution as Exhibit B, is hereby certified for collection. That portion of the 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 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 10TH DAY OF JULY 2024.

ATTEST:	ASTONIA COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary
By:	 Its:	

Exhibit A:	Adopted Budget for Fiscal Year 2025
Exhibit B:	Assessment Roll (Uniform Method) Assessment Roll (Direct Collect)

Astonia
Community Development District

Proposed Budget
FY 2025

Table of Contents

1-2

3-7

8

9

10

11

12

13

14

15

16

17
	General Fund

	General Fund Narrative

	Capital Reserve 

	Debt Service Fund-Series 2020

	Amortization Schedule

	Debt Service Fund-Series 2021

	Amortization Schedule

	Debt Service Fund-Series 2021 North Parcel

	Amortization Schedule

	Debt Service Fund-Series 2023

	Amortization Schedule

	Debt Service Fund-Series 2024

18		Amortization Schedule

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025	
Revenues						
Assessments - Tax Roll	$	771,546	$	762,699	$	8,848	$	771,546	$	915,963	
Assessments - Direct	$	21,464	$	16,098	$	5,366	$	21,464	$	97,229	
Miscellaneous Income	$	-	$	618	$	-	$618	$	-	
Total Revenues	$	793,010	$	779,415	$	14,213	$	793,628	$ 1,013,192	
Expenditures						
Administrative						
Supervisor Fees	$	12,000	$	-	$	-	$	-	$	12,000	
Engineering	$	15,000	$	2,625	$	6,313	$	10,438	$	15,000	
Attorney	$	25,000	$	12,323	$	6,161	$	18,484	$	30,000	
Annual Audit	$	6,600	$	5,500	$	-	$	5,500	$	6,700	
Assessment Administration	$	6,500	$	6,500	$	-	$	6,500	$	6,825	
Arbitrage	$	2,250	$	900	$	1,350	$	2,250	$	2,250	
Dissemination	$	9,500	$	7,500	$	4,167	$	11,667	$	13,125	
Trustee Fees	$	19,126	$	4,041	$	16,163	$	20,203	$	20,205	
Management Fees	$	40,124	$	26,749	$	13,375	$	40,124	$	45,000	
Information Technology	$	1,800	$	1,200	$	600	$	1,800	$	1,890	
Website Maintenance	$	1,200	$	800	$	400	$	1,200	$	1,260	
Telephone	$	100	$	-	$	75	$	75	$	100	
Postage & Delivery	$	900	$	2,110	$	1,055	$	3,165	$	1,200	
Insurance	$	6,695	$	5,758	$	-	$	5,758	$	7,699	
Copies	$	200	$	0	$	45	$	45	$	200	
Legal Advertising	$	6,250	$	1,844	$	4,406	$	6,250	$	2,500	
Contingency	$	2,200	$	693	$	347	$	1,040	$	2,200	
Office Supplies	$	250	$	23	$	60	$	83	$	250	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	155,870	$	78,741	$	54,515	$	134,756	$	168,579	

Operations & Maintenance						
Field Services						
Property Insurance	$	20,000	$	17,598	$	-	$	17,598	$	27,500	
Field Management	$	16,695	$	11,130	$	5,565	$	16,695	$	17,530	
Landscape Maintenance	$	245,000	$	126,333	$	72,331	$	198,664	$	255,000	
Landscape Replacement	$	35,000	$	945	$	2,191	$	3,136	$	35,000	
Lake Maintenance	$	25,000	$	11,500	$	6,500	$	18,000	$	30,000	
Streetlights	$	25,500	$	24,300	$	23,150	$	47,450	$	48,000	
Electric	$	8,000	$	7,814	$	4,884	$	12,698	$	15,872	
Water & Sewer	$	20,000	$	53,444	$	26,722	$	80,167	$	92,192	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Irrigation Repairs	$	15,000	$	2,999	$	1,499	$	4,498	$	15,000	
General Repairs & Maintenance	$	17,000	$	5,846	$	3,522	$	9,368	$	17,000	
Contingency	$	10,000	$	14,953	$	550	$	15,503	$	7,000	
Subtotal Field Expenses	$	439,695	$	276,861	$	148,165	$	425,025	$	562,593	

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget		
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025		

Amenity Expenses							
Amenity - Electric	$	15,000	$	3,451	$	3,800	$	7,251	$	17,250		
Amenity - Water	$	10,000	$	8,365	$	21,000	$	29,365	$	33,770		
Internet	$	3,000	$	590	$	320	$	910	$	3,000		
Pest Control	$	720	$	1,000	$	500	$	1,500	$	1,500		
Janitorial Service	$	15,000	$	10,045	$	5,400	$	15,445	$	16,500		
Security Services	$	34,000	$	13,044	$	6,522	$	19,565	$	34,000		
Pool Maintenance	$	36,000	$	20,000	$	10,000	$	30,000	$	36,000		
Amenity Repairs & Maintenance	$	15,000	$	3,736	$	3,764	$	7,500	$	15,000		
Amenity Management	$	6,750	$	4,500	$	2,250	$	6,750	$	15,000		
Contingency	$	10,000	$	280	$	2,856	$	3,137	$	10,000		
Subtotal Amenity Expenses	$	145,470	$	65,011	$	56,412	$	121,423	$	182,020		
							
Total Operations & Maintenance	$	585,165	$	341,872	$	204,577	$	546,448	$	744,613		

Other Financing Sources & Uses							
Capital Reserves	$	51,975	$	-	$	51,975	$	51,975	$	100,000		
Total Other Expenses	$	51,975	$	-	$	51,975	$	51,975	$	100,000		
							
Total Expenditures	$	793,010	$	420,613	$	311,067	$	733,180	$ 1,013,192		
							
Excess Revenues/(Expenditures)	$	-	$	358,803	$	(296,854)	$	60,449	$	-		

Net Assessments	
$	1,013,192						
Add: Discounts & Collections 7%		$76,262 						
Gross Assessments		$1,089,454 						
Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Platted - Single Family	1013.00	1013	1.00	$781,693.80	$771.66	$829.74	
Platted - Chateau at Astonia	174.00	232	0.75	$134,269.22	$578.75	$622.31	
Unplatted Direct - Pine Tree Trail	126.00	168	0.75	$97,229.44	$578.75	$622.31	
Total ERU's	1313.00	1413		$1,013,192.46			

FY2025
Gross	FY2024
Gross	Increase/
(Decrease)	
$829.74	$	698.92	$	130.82	
$622.31	$	524.19	$	98.12	
$622.31	$	137.38	$	484.93	

REVENUES:

Assessments

The District will levy a non-ad valorem assessment on all assessable property within the District to fund all general operating and maintenance expenditures during the fiscal year.

EXPENDITURES:

Administrative:

Supervisor Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed $4,800 per year paid to each Supervisor for the time devoted to District business and meetings.

Engineering

The District's engineer provides general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel provides general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis.

Assessment Administration

The District has contracted to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage

The District contracted with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its Series 2020, Series 2021 (Area 2 and North Parcel) and anticipated bonds.

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon the Series 2020, Series 2021 bond series and anticipated bonds.

Trustee Fees

The District will incur trustee related costs with the issuance of its’ Series 2020, Series 2021 (Area 2 and North Parcel) bonds and anticipated bonds.

Management Fees

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

Information Technology

Represents costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc.

Website Maintenance

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

Telephone

Telephone and fax machine.

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverages.

Copies

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

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.

Contingency

Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Dues, Licenses & Subscriptions

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

Operations & Maintenance:

Field Services

Property Insurance

The District’s property insurance coverages.

Field Management

Represents the costs of contract services that provide onsite field management of contracts for the District such as landscape and lake maintenance. Services can include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Landscape Maintenance

Represents the maintenance of the landscaping within the common areas of the District after the installation of landscape material has been completed.

Landscape Replacement

Represents the estimated cost of replacing landscaping within the common areas of the District.

Lake Maintenance

Represents monthly aquatic management services for inspection and treatment of lakes throughout the District.

Streetlights

Represents the cost to maintain street lights within the District Boundaries that are expected to be in place throughout the fiscal year.

Electric

Represents current and estimated electric charges of common areas throughout the District.

Water & Sewer

Represents current and estimated costs for water and refuse services provided for common areas throughout the District.

Sidewalk & Asphalt Maintenance

Represents the estimated costs of maintaining the sidewalks and asphalt throughout the District’s Boundary.

Irrigation Repairs

Represents the cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.

General Repairs & Maintenance

Represents estimated costs for general repairs and maintenance of the District’s common areas.

Contingency

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

Amenity Expenses

Amenity - Electric

Represents estimated electric charges for the District’s amenity facilities.

Amenity – Water

Represents estimated water charges for the District’s amenity facilities.

Internet

Internet service will be added for use at the Amenity Center.

Pest Control

The District will incur costs for pest control treatments to its amenity facilities.

Janitorial Services

Represents the costs to provide janitorial services and supplies for the District’s amenity facilities.

Security Services

Represents the estimated cost of contracting a monthly security service for the District’s amenity facilities.

Pool Maintenance

Represents the costs of regular cleaning and treatments of the District’s pool.

Amenity Repairs & Maintenance

Represents estimated costs for repairs and maintenance of the District’s amenity facilities.

Amenity Management

Provides access card issuance through registration, proof of residency, and photo identification. The team also provides keycard troubleshooting for issues and concerns related to access control. Staff reviews security concerns and amenity policy violations via remote camera monitoring on an as-needed basis. Districts are provided electronic communication for District news and direct remote customer service through phone and email directly to the Amenity Access Team.

Contingency

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

Other Expenses:

Capital Reserves

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.
Capital Reserve

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025	
Revenues
Carry Forward Surplus	
$	29,395	
$	-	
$	-	
$	-	
$	51,155	
Total Revenues	$	29,395	$	-	$	-	$	-	$	51,155	
Expenditures						
Contingency	$	-	$	820	$	-	$	820	$	1,000	
Total Expenditures	$	-	$	820	$	-	$	820	$	1,000	
Other Financing Sources & Uses 						
Transfer In/(Out)	$	51,975	$	-	$	51,975	$	51,975	$	100,000	
Total Other Sources/(Uses)	$	51,975	$	-	$	51,975	$	51,975	$	100,000	
						
Excess Revenues/(Expenditures)	$	81,370	$	(820)	$	51,975	$	51,155	$	150,155	
Debt Service Fund Series 2020

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2024	5/31/24	4 Months	9/30/24	FY2025	

Revenues							

Assessments - On Roll	
$	220,403	
$	215,383	
$	5,020	
$	220,403	
$	220,403		
Interest Income	$	-	$	7,808	$	4,880	$	12,687	$	3,000		
Carry Forward Surplus	$	78,762	$	185,610	$	-	$	185,610	$	89,765		
Total Revenues	$	299,165	$	408,801	$	9,899	$	418,700	$	313,168		
Expenses
Interest- 11/01	

$	70,319	

$	70,319	

$	-	

$	70,319	

$	69,288		
Principal - 05/01	$	75,000	$	75,000	$	-	$	75,000	$	75,000		
Interest - 05/01	$	70,319	$	70,319	$	-	$	70,319	$	69,288		
Total Expenditures	$	215,638	$	215,638	$	-	$	215,638	$	213,575		

Other Financing Sources/(Uses)							
Transfer In/(Out)	$	-	$	(113,298)	$	-	$	(113,298)	$	-		
Total Other Financing Sources/(Uses)	$	-	$	(113,298)	$	-	$	(113,298)	$	-		
							
Excess Revenues/(Expenditures)	$	83,527	$	79,866	$	9,899	$	89,765	$	99,593		

Series 2020
Interest - 11/01 	$68,256	
Total 	$68,256	

Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family - 40'	58.40	73	0.80	$72,967.89	$1,000	$1,075	
Single Family - 50'	118.00	118	1.00	$147,435.11	$1,249	$1,343	
Total ERU's	176.40	191		$220,403.00			
Astonia Community Development District Series 2020 Special Assessment Bonds
Amortization Schedule

$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
69,287.50	$
69,287.50
68,256.25	$
68,256.25
66,906.25	$
66,906.25
65,471.88	$
65,471.88
64,037.50	$
64,037.50
62,518.75	$
62,518.75
61,000.00	$
61,000.00
59,100.00	$
59,100.00
57,100.00	$
57,100.00
55,000.00	$
55,000.00
52,900.00	$
52,900.00
50,700.00	$
50,700.00
48,400.00	$
48,400.00
46,000.00	$
46,000.00
43,500.00	$
43,500.00
40,900.00	$
40,900.00
38,200.00	$
38,200.00
35,400.00	$
35,400.00
32,500.00	$
32,500.00
29,400.00	$
29,400.00
26,200.00	$
26,200.00
22,900.00	$
22,900.00
19,400.00	$
19,400.00
15,800.00	$
15,800.00	$
12,100.00	$
12,100.00	$
8,200.00	$
8,200.00	$
4,200.00	$
4,200.00	$
214,606.25

212,543.75

215,162.50

217,378.13

214,509.38

216,556.25

213,518.75

215,100.00

216,200.00

217,100.00

212,900.00

213,600.00

214,100.00

214,400.00

214,500.00

214,400.00

214,100.00

213,600.00

212,900.00

216,900.00

215,600.00

214,100.00

217,300.00

215,200.00
- 212,900.00
- 215,300.00
- 212,400.00
214,200.00

Astonia
Community Development District

Proposed Budget Debt Service Fund Series 2021

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget		
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025		

Revenues							
Assessments	$	558,500	$	552,097	$	6,403	$	558,500	$	558,500		
Interest Income	$	-	$	26,744	$	16,715	$	43,459	$	5,000		
Carry Forward Surplus	$	204,197	$	208,444	$	-	$	208,444	$	252,208		
Total Revenues	$	762,697	$	787,284	$	23,118	$	810,403	$	815,708		

Expenses							
Interest- 11/01	$	174,098	$	174,098	$	-	$	174,098	$	171,473		
Principal - 05/01	$	210,000	$	210,000	$	-	$	210,000	$	215,000		
Interest - 05/01	$	174,098	$	174,098	$	-	$	174,098	$	171,473		
Total Expenditures	$	558,195	$	558,195	$	-	$	558,195	$	557,945		
							
Excess Revenues/(Expenditures)	$	204,502	$	229,089	$	23,118	$	252,208	$	257,763		
				
Series 2021 Interest - 11/01	

	$168,785			
Total 	$168,785								
Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family - 40'	172.80	216	0.80	$216,000.00	$1,000	$1,075	
Single Family - 50'	274.00	274	1.00	$342,500.00	$1,250	$1,344	
Total ERU's	446.80	490		$558,500.00			
Astonia
Community Development District Series 2021 Special Assessment Bonds Area 2 Amortization Schedule

$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
171,472.50	$
171,472.50
168,785.00	$
168,785.00
166,035.00	$
166,035.00
162,660.00	$
162,660.00
159,135.00	$
159,135.00
155,535.00	$
155,535.00
151,785.00	$
151,785.00
147,960.00	$
147,960.00
143,720.00	$
143,720.00
139,320.00	$
139,320.00
134,840.00	$
134,840.00
130,200.00	$
130,200.00
125,400.00	$
125,400.00
120,440.00	$
120,440.00
115,320.00	$
115,320.00
110,040.00	$
110,040.00
104,600.00	$
104,600.00
99,000.00  $
99,000.00
91,700.00  $
91,700.00
84,100.00  $
84,100.00
76,200.00  $
76,200.00
68,000.00  $
68,000.00
59,400.00  $
59,400.00
50,500.00  $
50,500.00  $
41,200.00  $
41,200.00  $
31,500.00  $
31,500.00  $
21,400.00  $
21,400.00
10,900.00  $
10,900.00  $
555,570.00

555,257.50

554,820.00

553,695.00

556,795.00

554,670.00

557,320.00

554,745.00

556,680.00

558,040.00

554,160.00

555,040.00

555,600.00

555,840.00

555,760.00

555,360.00

554,640.00

553,600.00

555,700.00

555,800.00

555,300.00

554,200.00

557,400.00

554,900.00
- 556,700.00
- 557,700.00
- 557,900.00

557,300.00
555,900.00

Astonia
Community Development District

Proposed Budget Debt Service Fund
Series 2021 North Parcel

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget		
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025		

Revenues							
Assessments	$	395,460	$	390,926	$	4,534	$	395,460	$	395,460		
Interest Income	$	-	$	12,709	$	7,943	$	20,652	$	3,000		
Carry Forward Surplus	$	149,761	$	149,988	$	-	$	149,988	$	170,790		
Total Revenues	$	545,221	$	553,623	$	12,477	$	566,100	$	569,250		

Expenses							
Interest- 11/01	$	120,155	$	120,155	$	-	$	120,155	$	118,218		
Principal - 05/01	$	155,000	$	155,000	$	-	$	155,000	$	160,000		
Interest - 05/01	$	120,155	$	120,155	$	-	$	120,155	$	118,218		
Total Expenditures	$	395,310	$	395,310	$	-	$	395,310	$	396,435		
							
Excess Revenues/(Expenditures)	$	149,911	$	158,313	$	12,477	$	170,790	$	172,815		
				
Series 2021 Interest - 11/01	

	$116,218			
Total 	$116,218								
Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family - 40'	111.20	139	0.80	$144,560.00	$1,040	$1,118	
Single Family - 50'	193.00	193	1.00	$250,900.00	$1,300	$1,398	
Total ERU's	304.20	332		$395,460.00			
Astonia
Community Development District
Series 2021 Special Assessment Bonds North Parcel Amortization Schedule

$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
118,217.50	$
118,217.50
116,217.50	$
116,217.50
114,155.00	$
114,155.00
111,680.00	$
111,680.00
109,130.00	$
109,130.00
106,505.00	$
106,505.00
103,730.00	$
103,730.00
100,880.00	$
100,880.00
97,760.00	$
97,760.00
94,560.00	$
94,560.00
91,280.00	$
91,280.00
87,840.00	$
87,840.00
84,320.00	$
84,320.00
80,640.00	$
80,640.00
76,880.00	$
76,880.00
72,960.00	$
72,960.00
68,960.00	$
68,960.00
64,800.00	$
64,800.00
59,400.00	$
59,400.00
53,800.00	$
53,800.00
48,000.00	$
48,000.00
41,900.00	$
41,900.00
35,600.00	$
35,600.00
29,000.00	$
29,000.00	$
22,200.00	$
22,200.00	$
15,100.00	$
15,100.00	$
7,700.00	$
7,700.00	$
393,372.50

394,435.00

395,372.50

390,835.00

390,810.00

390,635.00

395,235.00

394,610.00

393,640.00

392,320.00

390,840.00

394,120.00

392,160.00

394,960.00

392,520.00

394,840.00

391,920.00

393,760.00

394,200.00

393,200.00

391,800.00

394,900.00

392,500.00

394,600.00
- 391,200.00
- 392,300.00
- 392,800.00
392,700.00

Astonia
Community Development District

Proposed Budget Debt Service Fund Series 2023

		Proposed Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2024	5/31/24	4 Months	9/30/24	FY2025	

Revenues							

Assessments - Tax Roll	
$	278,389	
$	275,197	
$	3,192	
$	278,389	
$	278,389		
Assessments - Direct	$	120,593	$	120,593	$	-	$	120,593	$	-		
Interest Income	$	-	$	7,809	$	3,904	$	11,713	$	2,000		
Carry Forward Surplus	$	-	$	1,796	$	-	$	1,796	$	124,547		
Total Revenues	$	398,982	$	405,395	$	7,096	$	412,491	$	404,936		

Expenses							
Interest- 12/15	$	120,593	$	120,593	$	-	$	120,593	$	106,154		
Principal - 06/15	$	60,000	$	-	$	60,000	$	60,000	$	65,000		
Interest - 06/15	$	107,459	$	-	$	107,459	$	107,459	$	106,154		
Total Expenditures	$	288,052	$	120,593	$	167,459	$	288,053	$	277,309		

Other Financing Sources/(Uses)							
Transfer In/(Out)	$	-	$	109	$	-	$	109	$	-		
Total Other Financing Sources/(Uses)	$	-	$	109	$	-	$	109	$	-		
							
Excess Revenues/(Expenditures)	$	110,930	$	284,911	$	(160,363)	$	124,547	$	127,627		
				
Series 2023 Interest - 11/01	

	$104,741			
Total 	$104,741								
Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Town Home	174.00	232	0.75	$278,388.66	$1,200	$1,290	
Total ERU's	174.00	232		$278,388.66			
Astonia
Community Development District Series 2023 Special Assessment Bonds Area 3 Amortization Schedule

$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
106,154.38  $
106,154.38
104,740.63  $
104,740.63
103,218.13  $
103,218.13
101,695.63  $
101,695.63
100,064.38  $
100,064.38
98,324.38  $
98,324.38
96,584.38  $
96,584.38
94,406.25  $
94,406.25
92,100.00  $
92,100.00
89,665.63  $
89,665.63
87,103.13  $
87,103.13
84,412.50  $
84,412.50
81,593.75  $
81,593.75
78,646.88  $
78,646.88
75,571.88  $
75,571.88
72,240.63  $
72,240.63
68,781.25  $
68,781.25
65,193.75  $
65,193.75
61,350.00  $
61,350.00
57,378.13  $
57,378.13
52,943.75  $
52,943.75
48,240.63  $
48,240.63
43,268.75  $
43,268.75
38,028.13  $
38,028.13
32,518.75  $
32,518.75
26,740.63  $
26,740.63  $
20,559.38  $
20,559.38  $
14,109.38  $
14,109.38  $
7,256.25  $
7,256.25  $
273,613.75

275,895.00

277,958.75

274,913.75

276,760.00

278,388.75

274,908.75

275,990.63

276,506.25

276,765.63

276,768.75

276,515.63

276,006.25

275,240.63

274,218.75

277,812.50

276,021.88

273,975.00

276,543.75

273,728.13

275,321.88

276,184.38

276,509.38

276,296.88

275,546.88

274,259.38
- 277,300.00
- 274,668.75
- 276,365.63
277,256.25

Astonia
Community Development District

Proposed Budget Debt Service Fund Series 2024

		Proposed Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2024	5/31/24	4 Months	9/30/24	FY2025	

Revenues							
Assessments - Tax Roll	$	-	$	-	$	-	$	-	$	251,983			
Interest Income	$	-	$	4,832	$	3,020	$	7,852	$	1,000			
Carry Forward Surplus*	$	-	$	-	$	-	$	-	$	106,935			
Total Revenues	$	-	$	4,832	$	3,020	$	7,852	$	359,917			

Expenses
Interest- 11/01	

$	-	$	-	

$	-	

$	-	

$	99,083			
Principal - 05/01	$	-	$	-	$	-	$	-	$	50,000			
Interest - 05/01	$	-	$	50,092	$	-	$	50,092	$	99,083			
Total Expenditures	$	-	$	50,092	$	-	$	50,092	$	248,166			

Other Financing Sources/(Uses)							

Bond Proceeds	
$	-	$	401,158	
$	-	
$	401,158	
$	-			
Total Other Financing Sources/(Uses)	$	-	$	401,158	$	-	$	401,158	$	-			

Excess Revenues/(Expenditures)	$	-	$	355,897	$	3,020	$	358,917	$	111,751			

*Carry forward less amount in Reserve funds.							
			Series 2024 Interest - 11/01	
	$97,958				
Total 	$97,958								
Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Town Home	126	168	0.75	$251,982.50	$1,500	$1,613	
Total ERU's	126.00	168		$251,982.50			
Astonia Community Development District Series 2024 Special Assessment Bonds
Amortization Schedule

05/01/24	$
3,640,000.00	$
-	$	50,092.02  $	-

11/01/25	$
05/01/26	$
11/01/26	$
05/01/27	$
11/01/27	$
05/01/28	$
11/01/28	$
05/01/29	$
11/01/29	$
05/01/30	$
11/01/30	$
05/01/31	$
11/01/31	$
05/01/32	$
11/01/32	$
05/01/33	$
11/01/33	$
05/01/34	$
11/01/34	$
05/01/35	$
11/01/35	$
05/01/36	$
11/01/36	$
05/01/37	$
11/01/37	$
05/01/38	$
11/01/38	$
05/01/39	$
11/01/39	$
05/01/40	$
11/01/40	$
05/01/41	$
11/01/41	$
05/01/42	$
11/01/42	$
05/01/43	$
11/01/43	$
05/01/44	$
11/01/44	$
05/01/45	$
11/01/45	$
05/01/46	$
11/01/46	$
05/01/47	$
11/01/47	$
05/01/48	$
11/01/48	$
05/01/49	$
11/01/49	$
05/01/50	$
11/01/50	$
05/01/51	$
11/01/51	$
05/01/52	$
11/01/52	$
05/01/53	$
11/01/53	$
05/01/54	$
3,590,000.00	$
3,590,000.00	$
3,535,000.00	$
3,535,000.00	$
3,480,000.00	$
3,480,000.00	$
3,420,000.00	$
3,420,000.00	$
3,355,000.00	$
3,355,000.00	$
3,290,000.00	$
3,290,000.00	$
3,220,000.00	$
3,220,000.00	$
3,150,000.00	$
3,150,000.00	$
3,075,000.00	$
3,075,000.00	$
2,995,000.00	$
2,995,000.00	$
2,910,000.00	$
2,910,000.00	$
2,820,000.00	$
2,820,000.00	$
2,725,000.00	$
2,725,000.00	$
2,625,000.00	$
2,625,000.00	$
2,520,000.00	$
2,520,000.00	$
2,410,000.00	$
2,410,000.00	$
2,295,000.00	$
2,295,000.00	$
2,170,000.00	$
2,170,000.00	$
2,040,000.00	$
2,040,000.00	$
1,905,000.00	$
1,905,000.00	$
1,760,000.00	$
1,760,000.00	$
1,605,000.00	$
1,605,000.00	$
1,440,000.00	$
1,440,000.00	$
1,270,000.00	$
1,270,000.00	$
1,090,000.00	$
1,090,000.00	$
895,000.00  $
895,000.00  $
690,000.00  $
690,000.00  $
475,000.00  $
475,000.00  $
245,000.00  $
245,000.00  $
$
55,000.00  $
$
55,000.00  $
$
60,000.00  $
$
65,000.00  $
$
65,000.00  $
$
70,000.00  $
$
70,000.00  $
$
75,000.00  $
$
80,000.00  $
$
85,000.00  $
$
90,000.00  $
$
95,000.00  $
$
100,000.00  $
$
105,000.00  $
$
110,000.00  $
$
115,000.00  $
$
125,000.00  $
$
130,000.00  $
$
135,000.00  $
$
145,000.00  $
$
155,000.00  $
$
165,000.00  $
$
170,000.00  $
$
180,000.00  $
$
195,000.00  $
$
205,000.00  $
$
215,000.00  $
$
230,000.00  $
$
245,000.00  $
97,958.13  $
97,958.13
96,720.63  $
96,720.63
95,483.13  $
95,483.13
94,133.13  $
94,133.13
92,670.63  $
92,670.63
91,208.13  $
91,208.13
89,633.13  $
89,633.13
87,751.88  $
87,751.88
85,736.25  $
85,736.25
83,586.25  $
83,586.25
81,301.88  $
81,301.88
78,883.13  $
78,883.13
76,330.00  $
76,330.00
73,642.50  $
73,642.50
70,820.63  $
70,820.63
67,864.38  $
67,864.38
64,773.75  $
64,773.75
61,414.38  $
61,414.38
57,920.63  $
57,920.63
54,292.50  $
54,292.50
50,160.00  $
50,160.00
45,742.50  $
45,742.50
41,040.00  $
41,040.00
36,195.00  $
36,195.00
31,065.00  $
31,065.00
25,507.50  $
25,507.50
19,665.00  $
19,665.00
13,537.50  $
13,537.50
6,982.50  $
6,982.50  $
247,041.25

249,678.75

247,203.75

249,616.25

251,803.75

248,878.75

250,841.25

247,385.00

248,488.13

249,322.50

249,888.13

250,185.00

250,213.13

249,972.50

249,463.13

248,685.00

247,638.13

251,188.13

249,335.00

247,213.13

249,452.50

250,902.50

251,782.50

247,235.00

247,260.00

251,572.50

250,172.50

248,202.50

250,520.00
251,982.50

PARCEL ID	Units	Type	FY 25 O&M	2020 Debt	2021 (AA2)
Debt	2022 (North) Debt	2023 Debt	2024 Debt	Total	
272615704225000010	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000020	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000030	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000040	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000050	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000060	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000070	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000080	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000090	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000100	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000110	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000120	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000130	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000140	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000150	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000160	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000170	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000180	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000190	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000200	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000210	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000220	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000230	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000240	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000250	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000260	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000270	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000280	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000290	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000300	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000310	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000320	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000330	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000340	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000350	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000360	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000370	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000380	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000390	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000400	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000410	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000420	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000430	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000440	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000450	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000460	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000470	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000480	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000490	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000500	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000510	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000520	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000530	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000540	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000550	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000560	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000570	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000580	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000590	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000600	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000610	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000620	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000630	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000640	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000650	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000660	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000670	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000680	1	50'	$850.78			$1,397.85			$2,248.63	
PARCEL ID	Units	Type	FY 25 O&M	2020 Debt	2021 (AA2)
Debt	2022 (North) Debt	2023 Debt	2024 Debt	Total	
272615704225000690	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000700	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000710	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000720	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000730	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000740	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000750	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000760	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000770	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000780	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000790	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000800	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000810	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000820	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000830	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000840	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000850	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000860	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000870	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000880	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000890	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000900	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000910	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000920	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000930	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000940	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000950	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000960	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000970	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225000980	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225000990	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001000	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001010	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001020	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001030	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001040	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001050	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001060	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001070	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001080	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001090	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001100	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001110	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001120	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001130	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001140	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001150	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001160	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001170	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001180	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001190	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001200	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001210	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001220	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001230	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001240	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001250	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001260	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001270	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001280	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001290	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001300	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001310	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001320	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001330	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001340	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001350	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001360	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001370	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001380	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001390	1	40'	$850.78			$1,118.28			$1,969.06	
PARCEL ID	Units	Type	FY 25 O&M	2020 Debt	2021 (AA2)
Debt	2022 (North) Debt	2023 Debt	2024 Debt	Total	
272615704225001400	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001410	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001420	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001430	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001440	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001450	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001460	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001470	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001480	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001490	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001500	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001510	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001520	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001530	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001540	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001550	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001560	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001570	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001580	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001590	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001600	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001830	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001840	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001850	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001860	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001870	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001880	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001890	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001900	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001910	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001920	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001930	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001940	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225001950	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001960	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001970	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001980	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225001990	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002000	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002010	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002020	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002030	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002040	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002050	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002060	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002070	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002080	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002090	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002100	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002110	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002120	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002130	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002140	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002150	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002160	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002170	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002180	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002190	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002200	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002210	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002220	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002230	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002240	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002250	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002260	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002270	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002280	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002290	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002300	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002310	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002320	1	50'	$850.78			$1,397.85			$2,248.63	
PARCEL ID	Units	Type	FY 25 O&M	2020 Debt	2021 (AA2)
Debt	2022 (North) Debt	2023 Debt	2024 Debt	Total	
272615704225002330	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002340	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002350	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002360	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002370	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002380	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002390	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002400	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002410	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002420	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002430	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002440	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002450	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002460	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002470	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002480	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002490	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002500	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002510	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002520	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002530	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002540	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002550	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002560	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002570	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002580	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002590	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002600	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002610	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002620	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002630	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002640	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002650	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002660	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002670	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002680	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002690	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002700	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002710	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002720	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002730	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002740	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002750	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002760	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002770	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002780	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002790	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002800	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002810	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002820	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002830	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002840	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002850	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002860	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002870	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002880	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002890	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002900	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002910	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002920	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225002930	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002940	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002950	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002960	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002970	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002980	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225002990	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225003000	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225003010	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225003020	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225003030	1	40'	$850.78			$1,118.28			$1,969.06	
PARCEL ID	Units	Type	FY 25 O&M	2020 Debt	2021 (AA2)
Debt	2022 (North) Debt	2023 Debt	2024 Debt	Total	
272615704225003040	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225003050	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225003060	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225003070	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225003080	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225003090	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225003100	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225003110	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225003120	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225003130	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225003140	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225003150	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225003160	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225003170	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225003180	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225003190	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225003200	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225003210	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225003220	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225003230	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225003240	1	40'	$850.78			$1,118.28			$1,969.06	
272615704225003250	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225003260	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225003270	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225003280	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225003290	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225003300	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225003310	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225003320	1	50'	$850.78			$1,397.85			$2,248.63	
272615704225003330						$0.00			$0.00	
272615704225003340						$0.00			$0.00	
272615704226001610	1	40'	$850.78			$1,118.28			$1,969.06	
272615704226001620	1	50'	$850.78			$1,397.85			$2,248.63	
272615704226001630	1	50'	$850.78			$1,397.85			$2,248.63	
272615704226001640	1	50'	$850.78			$1,397.85			$2,248.63	
272615704226001650	1	50'	$850.78			$1,397.85			$2,248.63	
272615704226001660	1	50'	$850.78			$1,397.85			$2,248.63	
272615704226001670	1	40'	$850.78			$1,118.28			$1,969.06	
272615704226001680	1	40'	$850.78			$1,118.28			$1,969.06	
272615704226001690	1	40'	$850.78			$1,118.28			$1,969.06	
272615704226001700	1	50'	$850.78			$1,397.85			$2,248.63	
272615704226001710	1	50'	$850.78			$1,397.85			$2,248.63	
272615704226001720	1	50'	$850.78			$1,397.85			$2,248.63	
272615704226001730	1	50'	$850.78			$1,397.85			$2,248.63	
272615704226001740	1	50'	$850.78			$1,397.85			$2,248.63	
272615704226001750	1	50'	$850.78			$1,397.85			$2,248.63	
272615704226001760	1	50'	$850.78			$1,397.85			$2,248.63	
272615704226001770	1	40'	$850.78			$1,118.28			$1,969.06	
272615704226001780	1	50'	$850.78			$1,397.85			$2,248.63	
272615704226001790	1	50'	$850.78			$1,397.85			$2,248.63	
272615704226001800	1	50'	$850.78			$1,397.85			$2,248.63	
272615704226001810	1	40'	$850.78			$1,118.28			$1,969.06	
272615704226001820	1	40'	$850.78			$1,118.28			$1,969.06	
272615704226001830									$0.00	
272616000000023010									$0.00	
272616000000023030									$0.00	
272622706096000010	1	50	$850.78	$1,343.49					$2,194.27	
272622706096000020	1	50	$850.78	$1,343.49					$2,194.27	
272622706096000030	1	50	$850.78	$1,343.49					$2,194.27	
272622706096000040	1	40	$850.78	$1,074.80					$1,925.58	
272622706096000050	1	40	$850.78	$1,074.80					$1,925.58	
272622706096000060	1	40	$850.78	$1,074.80					$1,925.58	
272622706096000070	1	40	$850.78	$1,074.80					$1,925.58	
272622706096000080	1	40	$850.78	$1,074.80					$1,925.58	
272622706096000090	1	40	$850.78	$1,074.80					$1,925.58	
272622706096000100	1	40	$850.78	$1,074.80					$1,925.58	
272622706096000110	1	40	$850.78	$1,074.80					$1,925.58	
272622706096000120	1	40	$850.78	$1,074.80					$1,925.58	
272622706096000130	1	40	$850.78	$1,074.80					$1,925.58	
272622706096000140	1	50	$850.78	$1,343.49					$2,194.27	
272622706096000150	1	50	$850.78	$1,343.49					$2,194.27	
PARCEL ID	Units	Type	FY 25 O&M	2020 Debt	2021 (AA2)
Debt	2022 (North) Debt	2023 Debt	2024 Debt	Total	
272622706096000160	1	40	$850.78	$1,074.80					$1,925.58	
272622706096000170	1	40	$850.78	$1,074.80					$1,925.58	
272622706096000180	1	40	$850.78	$1,074.80					$1,925.58	
272622706096000190	1	40	$850.78	$1,074.80					$1,925.58	
272622706096000200	1	50	$850.78	$1,343.49					$2,194.27	
272622706096000210	1	50	$850.78	$1,343.49					$2,194.27	
272622706096000220	1	50	$850.78	$1,343.49					$2,194.27	
272622706096000230	1	50	$850.78	$1,343.49					$2,194.27	
272622706096000240	1	50	$850.78	$1,343.49					$2,194.27	
272622706096000250	1	50	$850.78	$1,343.49					$2,194.27	
272622706096000260	1	50	$850.78	$1,343.49					$2,194.27	
272622706096000270	1	50	$850.78	$1,343.49					$2,194.27	
272622706096000280	1	40	$850.78	$1,074.80					$1,925.58	
272622706096000290	1	40	$850.78	$1,074.80					$1,925.58	
272622706096000300	1	40	$850.78	$1,074.80					$1,925.58	
272622706096000310	1	40	$850.78	$1,074.80					$1,925.58	
272622706096000320	1	50	$850.78	$1,343.49					$2,194.27	
272622706096000330	1	50	$850.78	$1,343.49					$2,194.27	
272622706096000340	1	50	$850.78	$1,343.49					$2,194.27	
272622706096000350	1	50	$850.78	$1,343.49					$2,194.27	
272622706096000360	1	40	$850.78	$1,074.80					$1,925.58	
272622706096000370	1	40	$850.78	$1,074.80					$1,925.58	
272622706096000380	1	40	$850.78	$1,074.80					$1,925.58	
272622706096000390	1	40	$850.78	$1,074.80					$1,925.58	
272622706096000400	1	50	$850.78	$1,343.49					$2,194.27	
272622706096000410	1	50	$850.78	$1,343.49					$2,194.27	
272622706096000420	1	50	$850.78	$1,343.49					$2,194.27	
272622706096000430	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004020	1	50	$850.78	$1,250.00					$2,100.78	
272622706096004030	1	50	$850.78	$1,250.00					$2,100.78	
272622706096004040	1	50	$850.78	$1,250.00					$2,100.78	
272622706096004050	1	50	$850.78	$1,250.00					$2,100.78	
272622706096004060	1	50	$850.78	$1,250.00					$2,100.78	
272622706096004070	1	50	$850.78	$1,250.00					$2,100.78	
272622706096004080	1	50	$850.78	$1,250.00					$2,100.78	
272622706096004090	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004100	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004110	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004120	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004130	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004140	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004150	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004160	1	50	$850.78	$1,250.00					$2,100.78	
272622706096004170	1	50	$850.78	$1,250.00					$2,100.78	
272622706096004180	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004190	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004200	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004210	1	50	$850.78	$1,250.00					$2,100.78	
272622706096004220	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004230	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004240	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004250	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004260	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004270	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004280	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004290	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004300	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004310	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004320	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004330	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004340	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004350	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004360	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004370	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004380	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004390	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004400	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004410	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004420	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004430	1	50	$850.78	$1,250.00					$2,100.78	
272622706096004440	1	50	$850.78	$1,250.00					$2,100.78	
PARCEL ID	Units	Type	FY 25 O&M	2020 Debt	2021 (AA2)
Debt	2022 (North) Debt	2023 Debt	2024 Debt	Total	
272622706096004450	1	50	$850.78	$1,250.00					$2,100.78	
272622706096004460	1	50	$850.78	$1,250.00					$2,100.78	
272622706096004470	1	50	$850.78	$1,250.00					$2,100.78	
272622706096004480	1	50	$850.78	$1,250.00					$2,100.78	
272622706096004490	1	50	$850.78	$1,250.00					$2,100.78	
272622706096004500	1	50	$850.78	$1,250.00					$2,100.78	
272622706096004510	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004520	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004530	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004540	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004550	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004560	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004570	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004580	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004590	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004600	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004610	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004620	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004630	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004640	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004650	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004660	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004670	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004680	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004690	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004700	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004710	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004720	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004730	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004740	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004750	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004760	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004770	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004780	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004790	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004800	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004810	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004820	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004830	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004840	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004850	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004860	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004870	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004880	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004890	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004900	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004910	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004920	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004930	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004940	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004950	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004960	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004970	1	40	$850.78	$1,074.80					$1,925.58	
272622706096004980	1	50	$850.78	$1,343.49					$2,194.27	
272622706096004990	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005000	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005010	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005020	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005030	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005040	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005050	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005060	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005070	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005080	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005090	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005100	1	50	$850.78	$1,250.00					$2,100.78	
272622706096005110	1	50	$850.78	$1,250.00					$2,100.78	
272622706096005120	1	50	$850.78	$1,250.00					$2,100.78	
272622706096005130	1	50	$850.78	$1,250.00					$2,100.78	
272622706096005140	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005150	1	50	$850.78	$1,343.49					$2,194.27	
PARCEL ID	Units	Type	FY 25 O&M	2020 Debt	2021 (AA2)
Debt	2022 (North) Debt	2023 Debt	2024 Debt	Total	
272622706096005160	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005170	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005180	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005190	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005200	1	40	$850.78	$1,074.80					$1,925.58	
272622706096005210	1	40	$850.78	$1,074.80					$1,925.58	
272622706096005220	1	40	$850.78	$1,074.80					$1,925.58	
272622706096005230	1	40	$850.78	$1,074.80					$1,925.58	
272622706096005240	1	40	$850.78	$1,074.80					$1,925.58	
272622706096005250	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005260	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005270	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005280	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005290	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005300	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005310	1	40	$850.78	$1,074.80					$1,925.58	
272622706096005320	1	40	$850.78	$1,074.80					$1,925.58	
272622706096005330	1	40	$850.78	$1,074.80					$1,925.58	
272622706096005340	1	40	$850.78	$1,074.80					$1,925.58	
272622706096005350	1	40	$850.78	$1,074.80					$1,925.58	
272622706096005360	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005370	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005380	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005390	1	50	$850.78	$1,343.49					$2,194.27	
272622706096005400	1	40	$850.78	$1,074.80					$1,925.58	
272622706096005410	1	40	$850.78	$1,074.80					$1,925.58	
272622706096005420	1	40	$850.78	$1,074.80					$1,925.58	
272622706096005430	1	50	$850.78	$1,250.00					$2,100.78	
272622706096005440	1	50	$850.78	$1,250.00					$2,100.78	
272622706096005450	1	50	$850.78	$1,250.00					$2,100.78	
272622706096005460	1	50	$850.78	$1,250.00					$2,100.78	
272622706096005470	1	50	$850.78	$1,250.00					$2,100.78	
272622706096005480	1	50	$850.78	$1,250.00					$2,100.78	
272622706096005490	1	50	$850.78	$1,250.00					$2,100.78	
272622706096005500									$0.00	
272622706096005520									$0.00	
272622706096005530									$0.00	
272622706096005540									$0.00	
272622706096005550									$0.00	
272622706096005560									$0.00	
272622706096005570									$0.00	
272622706096005580									$0.00	
272622706096005590									$0.00	
272622706096005600									$0.00	
272622706096005610									$0.00	
272622706096005620									$0.00	
272622706097000440	1	50	$850.78		$1,344.09				$2,194.87	
272622706097000450	1	50	$850.78		$1,344.09				$2,194.87	
272622706097000460	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000470	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000480	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000490	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000500	1	50	$850.78		$1,344.09				$2,194.87	
272622706097000510	1	50	$850.78		$1,344.09				$2,194.87	
272622706097000520	1	50	$850.78		$1,344.09				$2,194.87	
272622706097000530	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000540	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000550	1	50	$850.78		$1,344.09				$2,194.87	
272622706097000560	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000570	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000580	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000590	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000600	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000610	1	50	$850.78		$1,344.09				$2,194.87	
272622706097000620	1	50	$850.78		$1,344.09				$2,194.87	
272622706097000630	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000640	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000650	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000660	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000670	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000680	1	40	$850.78		$1,075.27				$1,926.05	
PARCEL ID	Units	Type	FY 25 O&M	2020 Debt	2021 (AA2)
Debt	2022 (North) Debt	2023 Debt	2024 Debt	Total	
272622706097000690	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000700	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000710	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000720	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000730	1	50	$850.78		$1,344.09				$2,194.87	
272622706097000740	1	50	$850.78		$1,344.09				$2,194.87	
272622706097000750	1	50	$850.78		$1,344.09				$2,194.87	
272622706097000760	1	50	$850.78		$1,344.09				$2,194.87	
272622706097000770	1	50	$850.78		$1,344.09				$2,194.87	
272622706097000780	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000790	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000800	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000810	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000820	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000830	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000840	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000850	1	50	$850.78		$1,344.09				$2,194.87	
272622706097000860	1	50	$850.78		$1,344.09				$2,194.87	
272622706097000870	1	50	$850.78		$1,344.09				$2,194.87	
272622706097000880	1	50	$850.78		$1,344.09				$2,194.87	
272622706097000890	1	50	$850.78		$1,344.09				$2,194.87	
272622706097000900	1	50	$850.78		$1,344.09				$2,194.87	
272622706097000910	1	50	$850.78		$1,344.09				$2,194.87	
272622706097000920	1	50	$850.78		$1,344.09				$2,194.87	
272622706097000930	1	50	$850.78		$1,344.09				$2,194.87	
272622706097000940	1	50	$850.78		$1,344.09				$2,194.87	
272622706097000950	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000960	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000970	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000980	1	40	$850.78		$1,075.27				$1,926.05	
272622706097000990	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001000	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001010	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001020	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001030	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001040	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001050	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001060	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001070	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001080	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001090	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001100	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001110	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001120	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001130	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001140	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001150	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001160	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001170	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001180	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001190	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001200	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001210	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001220	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001230	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001240	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001250	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001260	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001270	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001280	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001290	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001300	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001310	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001320	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001330	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001340	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001350	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001360	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001370	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001380	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001390	1	40	$850.78		$1,075.27				$1,926.05	
PARCEL ID	Units	Type	FY 25 O&M	2020 Debt	2021 (AA2)
Debt	2022 (North) Debt	2023 Debt	2024 Debt	Total	
272622706097001400	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001410	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001420	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001430	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001440	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001450	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001460	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001470	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001480	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001490	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001500	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001510	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001520	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001530	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001540	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001550	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001560	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001570	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001580	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001590	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001600	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001610	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001620	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001630	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001640	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001650	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001660	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001670	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001680	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001690	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001700	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001710	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001720	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001730	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001740	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001750	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001760	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001770	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001780	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001790	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001800	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001810	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001820	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001830	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001840	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001850	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001860	1	40	$850.78		$1,075.27				$1,926.05	
272622706097001870	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001880	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001890	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001900	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001910	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001920	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001930	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001940	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001950	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001960	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001970	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001980	1	50	$850.78		$1,344.09				$2,194.87	
272622706097001990	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002000	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002010	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002020	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002030	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002040	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002050	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002060	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002070	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002080	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002090	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002100	1	40	$850.78		$1,075.27				$1,926.05	
PARCEL ID	Units	Type	FY 25 O&M	2020 Debt	2021 (AA2)
Debt	2022 (North) Debt	2023 Debt	2024 Debt	Total	
272622706097002110	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002120	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002130	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002140	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002150	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002160	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002170	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002180	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002190	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002200	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002210	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002220	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002230	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002240	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002250	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002260	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002270	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002280	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002290	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002300	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002310	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002320	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002330	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002340	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002350	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002360	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002370	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002380	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002390	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002400	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002410	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002420	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002430	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002440	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002450	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002460	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002470	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002480	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002490	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002500	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002510	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002520	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002530	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002540	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002550	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002560	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002570	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002580	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002590	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002600	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002610	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002620	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002630	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002640	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002650	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002660	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002670	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002680	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002690	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002700	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002710	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002720	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002730	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002740	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002750	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002760	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002770	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002780	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002790	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002800	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002810	1	40	$850.78		$1,075.27				$1,926.05	
PARCEL ID	Units	Type	FY 25 O&M	2020 Debt	2021 (AA2)
Debt	2022 (North) Debt	2023 Debt	2024 Debt	Total	
272622706097002820	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002830	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002840	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002850	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002860	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002870	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002880	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002890	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002900	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002910	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002920	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002930	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002940	1	50	$850.78		$1,344.09				$2,194.87	
272622706097002950	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002960	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002970	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002980	1	40	$850.78		$1,075.27				$1,926.05	
272622706097002990	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003000	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003010	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003020	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003030	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003040	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003050	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003060	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003070	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003080	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003090	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003100	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003110	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003120	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003130	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003140	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003150	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003160	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003170	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003180	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003190	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003200	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003210	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003220	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003230	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003240	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003250	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003260	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003270	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003280	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003290	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003300	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003310	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003320	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003330	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003340	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003350	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003360	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003370	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003380	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003390	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003400	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003410	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003420	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003430	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003440	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003450	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003460	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003470	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003480	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003490	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003500	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003510	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003520	1	50	$850.78		$1,344.09				$2,194.87	
PARCEL ID	Units	Type	FY 25 O&M	2020 Debt	2021 (AA2)
Debt	2022 (North) Debt	2023 Debt	2024 Debt	Total	
272622706097003530	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003540	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003550	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003560	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003570	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003580	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003590	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003600	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003610	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003620	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003630	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003640	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003650	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003660	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003670	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003680	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003690	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003700	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003710	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003720	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003730	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003740	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003750	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003760	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003770	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003780	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003790	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003800	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003810	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003820	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003830	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003840	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003850	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003860	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003870	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003880	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003890	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003900	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003910	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003920	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003930	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003940	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003950	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003960	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003970	1	40	$850.78		$1,075.27				$1,926.05	
272622706097003980	1	50	$850.78		$1,344.09				$2,194.87	
272622706097003990	1	50	$850.78		$1,344.09				$2,194.87	
272622706097004000	1	50	$850.78		$1,344.09				$2,194.87	
272622706097004010	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005500	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005510	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005520	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005530	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005540	1	40	$850.78		$1,075.27				$1,926.05	
272622706097005550	1	40	$850.78		$1,075.27				$1,926.05	
272622706097005560	1	40	$850.78		$1,075.27				$1,926.05	
272622706097005570	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005580	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005590	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005600	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005610	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005620	1	40	$850.78		$1,075.27				$1,926.05	
272622706097005630	1	40	$850.78		$1,075.27				$1,926.05	
272622706097005640	1	40	$850.78		$1,075.27				$1,926.05	
272622706097005650	1	40	$850.78		$1,075.27				$1,926.05	
272622706097005660	1	40	$850.78		$1,075.27				$1,926.05	
272622706097005670	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005680	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005690	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005700	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005710	1	50	$850.78		$1,344.09				$2,194.87	
PARCEL ID	Units	Type	FY 25 O&M	2020 Debt	2021 (AA2)
Debt	2022 (North) Debt	2023 Debt	2024 Debt	Total	
272622706097005720	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005730	1	40	$850.78		$1,075.27				$1,926.05	
272622706097005740	1	40	$850.78		$1,075.27				$1,926.05	
272622706097005750	1	40	$850.78		$1,075.27				$1,926.05	
272622706097005760	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005770	1	40	$850.78		$1,075.27				$1,926.05	
272622706097005780	1	40	$850.78		$1,075.27				$1,926.05	
272622706097005790	1	40	$850.78		$1,075.27				$1,926.05	
272622706097005800	1	40	$850.78		$1,075.27				$1,926.05	
272622706097005810	1	40	$850.78		$1,075.27				$1,926.05	
272622706097005820	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005830	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005840	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005850	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005860	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005870	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005880	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005890	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005900	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005910	1	40	$850.78		$1,075.27				$1,926.05	
272622706097005920	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005930	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005940	1	40	$850.78		$1,075.27				$1,926.05	
272622706097005950	1	40	$850.78		$1,075.27				$1,926.05	
272622706097005960	1	40	$850.78		$1,075.27				$1,926.05	
272622706097005970	1	50	$850.78		$1,344.09				$2,194.87	
272622706097005980	1	40	$850.78		$1,075.27				$1,926.05	
272622706097005990	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006000	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006010	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006020	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006030	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006040	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006050	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006060	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006070	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006080	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006090	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006100	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006110	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006120	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006130	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006140	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006150	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006160	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006170	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006180	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006190	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006200	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006210	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006220	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006230	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006240	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006250	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006260	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006270	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006280	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006290	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006300	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006310	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006320	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006330	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006340	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006350	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006360	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006370	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006380	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006390	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006400	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006410	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006420	1	40	$850.78		$1,075.27				$1,926.05	
PARCEL ID	Units	Type	FY 25 O&M	2020 Debt	2021 (AA2)
Debt	2022 (North) Debt	2023 Debt	2024 Debt	Total	
272622706097006430	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006440	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006450	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006460	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006470	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006480	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006490	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006500	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006510	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006520	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006530	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006540	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006550	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006560	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006570	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006580	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006590	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006600	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006610	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006620	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006630	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006640	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006650	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006660	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006670	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006680	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006690	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006700	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006710	1	40	$850.78		$1,075.27				$1,926.05	
272622706097006720	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006730	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006740	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006750	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006760	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006770	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006780	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006790	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006800	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006810	1	50	$850.78		$1,344.09				$2,194.87	
272622706097006820									$0.00	
272622706097006830									$0.00	
272622706097006840									$0.00	
272622706097006850									$0.00	
272622706097006860									$0.00	
272622706097006870									$0.00	
272622706097006880									$0.00	
272622706097006890									$0.00	
272622706097006900									$0.00	
272622706097006910									$0.00	
272622706097006920									$0.00	
272622706097006930									$0.00	
272622706097006940									$0.00	
272622706097006950									$0.00	
272622706097006960									$0.00	
272622706097006970									$0.00	
272622706097006980									$0.00	
272622706097006990									$0.00	
272622706097007000									$0.00	
272622706097007010									$0.00	
272622706097007020									$0.00	
272622706097007030									$0.00	
272622706097007040									$0.00	
272622706097007050									$0.00	
272622706097007060									$0.00	
272622706098000010	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000020	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000030	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000040	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000050	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000060	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000070	1	TH	$638.08				$1,290.27		$1,928.35	
PARCEL ID	Units	Type	FY 25 O&M	2020 Debt	2021 (AA2)
Debt	2022 (North) Debt	2023 Debt	2024 Debt	Total	
272622706098000080	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000090	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000100	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000110	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000120	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000130	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000140	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000150	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000160	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000170	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000180	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000190	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000200	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000210	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000220	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000230	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000240	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000250	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000260	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000270	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000280	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000290	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000300	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000310	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000320	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000330	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000340	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000350	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000360	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000370	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000380	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000390	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000400	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000410	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000420	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000430	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000440	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000450	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000460	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000470	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000480	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000490	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000500	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000510	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000520	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000530	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000540	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000550	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000560	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000570	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000580	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000590	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000600	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000610	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000620	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000630	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000640	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000650	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000660	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000670	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000680	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000690	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000700	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000710	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000720	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000730	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000740	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000750	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000760	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000770	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000780	1	TH	$638.08				$1,290.27		$1,928.35	
PARCEL ID	Units	Type	FY 25 O&M	2020 Debt	2021 (AA2)
Debt	2022 (North) Debt	2023 Debt	2024 Debt	Total	
272622706098000790	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000800	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000810	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000820	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000830	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000840	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000850	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000860	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000870	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000880	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000890	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000900	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000910	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000920	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000930	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000940	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000950	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000960	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000970	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000980	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098000990	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001000	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001010	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001020	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001030	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001040	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001050	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001060	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001070	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001080	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001090	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001100	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001110	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001120	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001130	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001140	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001150	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001160	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001170	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001180	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001190	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001200	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001210	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001220	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001230	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001240	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001250	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001260	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001270	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001280	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001290	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001300	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001310	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001320	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001330	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001340	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001350	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001360	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001370	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001380	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001390	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001400	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001410	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001420	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001430	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001440	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001450	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001460	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001470	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001480	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001490	1	TH	$638.08				$1,290.27		$1,928.35	
PARCEL ID	Units	Type	FY 25 O&M	2020 Debt	2021 (AA2)
Debt	2022 (North) Debt	2023 Debt	2024 Debt	Total	
272622706098001500	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001510	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001520	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001530	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001540	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001550	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001560	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001570	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001580	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001590	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001600	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001610	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001620	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001630	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001640	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001650	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001660	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001670	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001680	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001690	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001700	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001710	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001720	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001730	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001740	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001750	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001760	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001770	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001780	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001790	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001800	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001810	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001820	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001830	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001840	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001850	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001860	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001870	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001880	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001890	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001900	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001910	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001920	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001930	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001940	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001950	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001960	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001970	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001980	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098001990	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098002000	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098002010	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098002020	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098002030	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098002040	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098002050	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098002060	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098002070	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098002080	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098002090	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098002100	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098002110	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098002120	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098002130	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098002140	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098002150	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098002160	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098002170	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098002180	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098002190	1	TH	$638.08				$1,290.27		$1,928.35	
272622706098002200	1	TH	$638.08				$1,290.27		$1,928.35	
PARCEL ID	Units	Type	FY 25 O&M	2020 Debt	2021 (AA2)
Debt	2022 (North) Debt	2023 Debt	2024 Debt	Total		
272622706098002210	1	TH	$638.08				$1,290.27		$1,928.35		
272622706098002220	1	TH	$638.08				$1,290.27		$1,928.35		
272622706098002230	1	TH	$638.08				$1,290.27		$1,928.35		
272622706098002240	1	TH	$638.08				$1,290.27		$1,928.35		
272622706098002250	1	TH	$638.08				$1,290.27		$1,928.35		
272622706098002260	1	TH	$638.08				$1,290.27		$1,928.35		
272622706098002270	1	TH	$638.08				$1,290.27		$1,928.35		
272622706098002280	1	TH	$638.08				$1,290.27		$1,928.35		
272622706098002290	1	TH	$638.08				$1,290.27		$1,928.35		
272622706098002300	1	TH	$638.08				$1,290.27		$1,928.35		
272622706098002310	1	TH	$638.08				$1,290.27		$1,928.35		
272622706098002320	1	TH	$638.08				$1,290.27		$1,928.35		
272622706098002330									$0.00	
272622706098002340									$0.00	
272622706098002350									$0.00	
272622706098002360									$0.00	
272622706098002370									$0.00	
272622706098002380									$0.00	
272622706098002390									$0.00	
272622706098002400									$0.00	
272622706098002410									$0.00	
Total Gross Assessments	1245		$1,009,874.70	$234,281.01	$600,537.63	$425,225.81	$299,342.64	$0.00	$2,569,261.79	
										
Total Net Assessments			$939,183.47	$217,881.34	$558,500.00	$395,460.00	$278,388.66	$0.00	$2,389,413.47	

Direct Billing	
Acres									
272616000000023010	30.07		$103,896.39	$0.00	$0.00	$0.00	$0.00	$257,455.74	$361,352.13	
272616000000023030	0.96		$3,301.05	$0.00	$0.00	$0.00	$0.00	$8,180.02	$11,481.07	
Total Gross Direct	31.03		$107,197.44	$0.00	$0.00	$0.00	$0.00	$265,635.76	$372,833.20	
										
Total Net Direct			$99,693.62	$0.00	$0.00	$0.00	$0.00	$247,041.26	$346,734.88	

Combined Gross Assessments	$1,117,072.14	$234,281.01	$600,537.63	$425,225.81	$299,342.64	$265,635.76	$2,942,094.99	
								
Comnbined Net Assessments	$1,038,877.09	$217,881.34	$558,500.00	$395,460.00	$278,388.66	$247,041.26	$2,736,148.34	

Section V
RESOLUTION 2024-10
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ASTONIA COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2024/2025; AND PROVIDING FOR AN EFFECTIVE DATE.

Whereas, the Astonia Community Development District (the “District”) is a local unit of special- purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Polk County, Florida; and
Whereas, the District is required by Section 189.015, Florida Statutes, to file quarterly, semi- annually, or annually a schedule (including date, time, and location) of its regular meetings with local governing authorities; and

Whereas, further, in accordance with the above-referenced statute, the District shall also publish quarterly, semi-annually, or annually the District’s regular meeting schedule in a newspaper of general paid circulation in the county in which the District is located; and

WHEREAS, the Board desires to adopt the Fiscal Year 2024/2025 annual meeting schedule attached as Exhibit A.
NOW THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ASTONIA COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The Fiscal Year 2024/2025 annual meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and shall be published in accordance with the requirements of Florida law and also provided to applicable governing authorities.

SECTION 2.   This Resolution shall become effective immediately upon its adoption.

Passed and adopted this 10th day of July 2024.

ATTEST:	ASTONIA COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	Fiscal Year 2024/2025 Annual Meeting Schedule
Exhibit A: Fiscal Year 2024/2025 Annual Meeting Schedule
BOARD OF SUPERVISORS MEETING DATES ASTONIA COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2024/2025

The Board of Supervisors of the Astonia Community Development District will hold their regular meetings for Fiscal Year 2024/2025 at the Holiday Inn-Winter Haven, 200 Cypress Gardens Boulevard, Winter Haven, Florida 33880, on the 2nd Wednesday of every month at 1:00 PM unless otherwise indicated as follows:
October 9, 2024
November 13, 2024 (Landowners’ Meeting & Board Meeting) December 11, 2024
January 8, 2025
February 12, 2025
March 12, 2025
April 9, 2025
May 14, 2025
June 11, 2025
July 9, 2025
August 13, 2025
September 10, 2025

The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from Governmental Management Services - Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801 or by calling (407) 841-5524.
There may be occasions when one or more Supervisors or staff will participate by telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (407) 841-5524 at least 48 hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Office.

A person who decides to appeal any decision made at the meeting with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.
District Manager

Section VI

Memorandum
To: Board of Supervisors From: District Management Date: July 10, 2024
RE:	HB7013 – Special Districts Performance Measures and Standards

To enhance accountability and transparency, new regulations were established for all special districts, by the Florida Legislature, during their 2024 legislative session. Starting on October 1, 2024, or by the end of the ﬁrst full ﬁscal year after its creation (whichever comes later), each special district must establish goals and objectives for each program and activity, as well as develop performance measures and standards to assess the achievement of these goals and objectives. Additionally, by December 1 each year (initial report due on December 1, 2025), each special district is required to publish an annual report on its website, detailing the goals and objectives achieved, the performance measures and standards used, and any goals or objectives that were not achieved.
District Management has identiﬁed the following key categories to focus on for Fiscal Year 2025 and develop statutorily compliant goals for each:
Community Communication and Engagement
Infrastructure and Facilities Maintenance
Financial Transparency and Accountability
Additionally, special districts must provide an annual reporting form to share with the public that reﬂects whether the goals & objectives were met for the year. District Management has streamlined these requirements into a single document that meets both the statutory requirements for goal/objective setting and annual reporting.
The proposed goals/objectives and the annual reporting form are attached as exhibit A to this memo. District Management recommends that the Board of Supervisors adopt these goals and objectives to maintain compliance with HB7013 and further enhance their commitment to the accountability and transparency of the District.

Exhibit A:
Goals, Objectives and Annual Reporting Form
Astonia Community Development District Performance Measures/Standards & Annual Reporting Form
October 1, 2024 – September 30, 2025

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

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised in accordance with Florida Statutes, on at least two mediums (i.e., newspaper, CDD website, electronic communications). Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐
 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☐ No ☐
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Astonia Community Development District

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

Section VII

ASTONIA
COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
ASTONIA COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA

TABLE OF CONTENTS

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

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

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

INDEPENDENT AUDITOR’S REPORT
To the Board of Supervisors
Astonia Community Development District Polk County, Florida
951 Yamato Road ▪ Suite 280 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Astonia Community Development District, Polk County, Florida (“District”) as of and for the fiscal year ended September 30, 2023, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2023, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c) but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated June 26, 2024, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

June 26, 2024
MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Astonia Community Development District, Polk County, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2023. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $7,162,457.

The change in the District’s total net position in comparison with the prior fiscal year was
$3,083,204, an increase. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2023, the District’s governmental funds reported combined ending fund balance of $1,917,969, an increase of $185,476 in comparison with the prior fiscal year. The fund balance is restricted for debt service and capital projects, non-spendable for prepaid items, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.
OVERVIEW OF FINANCIAL STATEMENTS

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

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

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

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

The government-wide financial statements include all governmental activities that are principally supported by assessments and Developer contributions. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance functions.
Fund Financial Statements

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

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

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

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

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

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

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

NET POSITION
SEPTEMBER 30,			
	2023	2022	
Current and other assets	1,961,708	$	1,822,015	
Capital assets, net of depreciation	30,441,988	23,798,097	
Total assets	32,403,696	25,620,112	
Current liabilities	417,895	397,972	
Long-term liabilities	24,823,344	21,142,887	
Total liabilities	25,241,239	21,540,859	
Net position			
Net investment in capital assets	5,624,078	2,783,391	
Restricted	1,175,292	1,243,073	
Unrestricted	363,087	52,789	
Total net position	$	7,162,457	$	4,079,253	
The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure) less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District’s other obligations
The District’s net position increased during the most recent fiscal year. The majority of the increase is the result of Developer contributions toward construction expenditures.

Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
2023	2022

Revenues:
Program revenues
Charges for services	$	1,840,621	$	1,003,462	
Operating grants and contributions	86,687	79,985	
Capital grants and contributions	2,603,304	3,522,737	
General revenues Miscellaneous income	
56	
-	
Total revenues	4,530,668	4,606,184	
Expenses:
General government	
121,184	
135,934	
Maintenance and operations	255,986	93,776	
Bond issue costs	275,426	-	
Interest	794,868	710,917	
Total expenses	1,447,464	940,627	
Change in net position	3,083,204	3,665,557	
Net position - beginning	4,079,253	413,696	
Net position - ending	$	7,162,457	$	4,079,253	

As noted above and in the statement of activities, the cost of all governmental activities during fiscal year ended September 30, 2023 was $1,447,464. The costs of the District’s activities were primarily funded by program revenues which were comprised of Developer contributions and assessments. The majority of the increase in expenses was the result of bond issue cost.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2023.

Capital Assets
At September 30, 2023, the District had $30,441,988 invested in capital assets for its governmental activities. No depreciation has been taken since the capital assets are still under construction at September 30, 2023. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt
At September 30, 2023, the District had $24,515,000 Bonds outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the notes of the financial statements.
ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND OTHER EVENTS

Subsequent to fiscal year end, the District issued $3,640,000 of Series 2024 Bonds, consisting of multiple term bonds with due dates ranging from May 1, 2031 to May 1, 2054, and fixed interest rates ranging from 4.5% to 5.7%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District.

The District anticipates the continuation of the infrastructure improvement project for the subsequent fiscal year. In addition, it is anticipated that the general operations of the District will continue to increase.

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Astonia Community Development District’s Finance Department at 219 E. Livingston Street, Orlando, Florida, 32801.
ASTONIA COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2023

	Governmental
	Activities		
ASSETS		
Cash and cash equivalents	$	381,205	
Assessments receivable	4,535	
Due from Developer	2,253	
Prepaid items	21,737	
Restricted assets:		
Investments	1,551,978	
Capital assets:		
Nondepreciable		30,441,988 	
Total assets		32,403,696 	

LIABILITIES		
Accounts payable	41,486	
Accrued interest payable	374,156	
Contracts and retainage payable	2,253	
Non-current liabilities:		
Due within one year	500,000	
Due in more than one year		24,323,344 	
Total liabilities		25,241,239 	

NET POSITION		
Net investment in capital assets	5,624,078	
Restricted for debt service	1,175,292	
Unrestricted		363,087 	
Total net position	 $	7,162,457 	

See notes to the financial statements
ASTONIA COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

Charges for

Program Revenues Operating Grants and

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

Governmental
Functions/Programs		Expenses	Services	Contributions Contributions	Activities	 Primary government:
Governmental activities:
General government
$	121,184	$
121,184	$
-	$	-	$	-

Maintenance and operations	255,986	541,228	25,000	2,603,304	2,913,546	
Interest on long-term debt	794,868	1,178,209	61,687	-	445,028	
Bond issue costs			275,426		-		-		-		(275,426)  Total governmental activities		1,447,464	1,840,621	86,687	2,603,304	3,083,148 

General revenues:
Miscellaneous income		56 
Total general revenues			56  Change in net position		3,083,204
Net position - beginning		4,079,253 
Net position - ending	 $ 7,162,457 

See notes to the financial statements
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2023

	Major Funds	 Debt
Total Governmental
General	Service
Capital Projects
Funds
ASSETS					
Cash and cash equivalents	$	381,205	$	-	$	-	$	381,205	
Investments	-	1,546,544	5,434	1,551,978	
Assessments receivable	1,631	2,904	-	4,535	
Due from Developer	-	-	2,253	2,253	
Prepaid items	21,737	-	-	21,737	
Total assets	$	404,573	$ 1,549,448	$	7,687	$  1,961,708	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	41,486	$	-	$	-	$	41,486	
Contracts and retainage payable	-	-	2,253	2,253	
Total liabilities	41,486	-	2,253	43,739	

Fund balances: Nonspendable:
Prepaid items	21,737	-	-	21,737	
Restricted for:					
Debt service	-	1,549,448	-	1,549,448	
Capital projects	-	-	5,434	5,434	
Unassigned	341,350	-	-	341,350	
Total fund balances	363,087	1,549,448	5,434	1,917,969	

Total liabilities and fund balances	
$	404,573	
$ 1,549,448	
$	7,687	
$  1,961,708	
RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2023

Fund balance - governmental funds	$ 1,917,969 Amounts reported for governmental activities in the statement of
net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the government as a whole.
Cost of capital assets	30,441,988
Accumulated depreciation		-   30,441,988
Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Accrued interest payable	(374,156)	
Bonds Payable	  (24,823,344)	(25,197,500) 	
Net position of governmental activities	$	7,162,457	
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

	Major Funds		Total

REVENUES
Debt
General	Service
Capital Projects
Governmental Funds

Special assessments	$	662,412	$	1,178,209	$	-	$	1,840,621		
Developer contributions	25,000	-	2,600,749	2,625,749	
Miscellaneous income	56	-	-	56	
Interest earnings	-	61,687	2,555	64,242	
Total revenues	687,468	1,239,896	2,603,304	4,530,668	

EXPENDITURES
Current:
General government	121,184	-	-	121,184	
Maintenance and operations	255,986	-	-	255,986	
Debt service:
Principal	
-	
435,000	
-	
435,000	
Interest	-	740,180	-	740,180	
Bond issuance costs	-	-	275,426	275,426	
Capital outlay	-	-	6,643,891	6,643,891	
Total expenditures	377,170	1,175,180	6,919,317	8,471,667	

Excess (deficiency) of revenues over (under) expenditures	

310,298	

64,716	

(4,316,013)	

(3,940,999)	

OTHER FINANCING SOURCES (USES)
Bond proceeds	

-	

139,194	

4,025,806	

4,165,000	
Original issue discount	-	-	(38,525)	(38,525)	
Interfund transfers in/(out)	-	(205,985)	205,985	-	
Total other financing sources (uses)	-	(66,791)	4,193,266	4,126,475	

Net change in fund balances	
310,298	
(2,075)	
(122,747)	
185,476	
Fund balances - beginning	52,789	1,551,523	128,181	1,732,493	

Fund balances - ending	
$	363,087	
$	1,549,448	
$	5,434	
$	1,917,969	
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

Net change in fund balances - total governmental funds	$	185,476	
Amounts reported for governmental activities in the statement of activities are different because:		
Governmental funds report capital outlays as expenditures; however, the cost of those assets is eliminated in the statement of activities and capitalized in the statement of net position.	

6,643,891	
Repayment of long-term liabilities are reported as expenditures in the governmental fund statements, but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.	

435,000	
Governmental funds report the face amount of Bonds issued as financial resources when debt is first issued, whereas these amounts are eliminated in the statement of activities and recognized as long- term liabilities in the statement of net position.	

(4,165,000)	
In connection with the issuance of the Bonds, the original issue discount/premium is reported as a financing use/source when debt is first issued, whereas this amount is eliminated in the statement of activities and reduces/increases long-term liabilities in the statement of net position.	

38,525	
Amortization of Bond discounts/premiums is not recognized in the governmental fund financial statements, but is reported as an expense in the statement of activities.	

11,018	
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the governmental fund financial statements.	

	(65,706) 	
Change in net position of governmental activities	$	3,083,204	

See notes to the financial statements
NOTES TO FINANCIAL STATEMENTS

NOTE 1 - NATURE OF ORGANIZATION AND REPORTING ENTITY

Astonia Community Development District (the "District") was established by the Board of County Commissioners of Polk County’s approval of Ordinance No. 2020-002 effective on January 7, 2020 pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected on an at large basis by the owners of the property within the District. The Board exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes. As of September 30, 2023, three of the Board members are affiliated with Ernie Caldwell Properties, Inc. (“Developer”). The other two are affiliated with a builder in the community, Highland Homes.

The Board has the responsibility for:
Allocating and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

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

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

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

The District reports the following major governmental funds:

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

Capital Projects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.

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

Assets, Liabilities and Net Position or Equity
Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.

Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).
The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:
The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.
Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.
Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.
Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.
In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. No depreciation has been taken in the current fiscal year as the District’s infrastructure and other capital assets are under construction.

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

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

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

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

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.
Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

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

Assigned fund balance – Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.
Fund Equity/Net Position (Continued)
The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.
Other Disclosures

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

NOTE 3 - BUDGETARY INFORMATION

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

The District follows these procedures in establishing the budgetary data reflected in the financial statements.
Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriations for annually budgeted funds lapse at the end of the year.

NOTE 4 – DEPOSITS AND INVESTMENTS
Deposits
The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.
The District’s investments were held as follows at September 30, 2023:

 Amortized Cost	Credit Risk	Maturities	
First American Treasury Obligation Fund  $
1,551,978
S&P AAAm
Weighted average of the fund
- Class D		
 $	1,551,978 
portfolio: 15 days

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

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

Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.

However, the Bond Indenture limits the type of investments held using unspent proceeds.
Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1:	Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. Accordingly, the District’s investments have been reported at amortized cost above.
NOTE 5 – CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2023 was as follows:

Governmental activities
Capital assets, not being depreciated
Beginning Balance

Additions	Reductions
Ending Balance

Infrastructure under construction	$	23,798,097	$	6,643,891	$	-	$	30,441,988	
Total capital assets, not being depreciated	23,798,097	6,643,891	-	30,441,988	

Governmental activities capital assets, net	
$	23,798,097	
$	6,643,891	
$	-	$	30,441,988	

The infrastructure intended to serve the District has been estimated at a total cost of approximately $39.2 million. The infrastructure will include roadways, potable water and wastewater systems, and land improvements. In addition, the project will include irrigation, parks, and recreational facilities. A portion of the project costs was expected to be financed with the proceeds from the issuance of Bonds with the remainder to be funded by the Developer and conveyed to the District. Upon completion, the potable and wastewater systems are to be conveyed to others for ownership and maintenance responsibilities.

During the current fiscal year, the Developer contributed a total of $2,600,749 towards the various construction projects in accordance with certain project completion agreements. The District paid the Developer a total of $3,909,964 for the acquisition of infrastructure improvements during the current fiscal year.

NOTE 6 – LONG TERM DEBT
Series 2020
In September 2020 the District issued $3,830,000 of Special Assessment Revenue Bonds, Series 2020 consisting of Term Bonds due ranging from May 1, 2025 to May 1, 2051 and fixed interest rates ranging from 2.75% to 4.0%. The bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1, commencing May 1, 2021 and the principal on the bonds is to be paid serially commencing May 1, 2022 through May 1, 2051.

The Series 2020 Bonds are subject to optional redemption, mandatory sinking fund and extraordinary mandatory redemption at the times, in the amounts, and at the redemption prices more fully described in the Redemption Provisions as outlined in the Bond Indenture. In addition, see Note – 11 Subsequent Events for extraordinary redemption amounts subsequent to fiscal year end.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2023.
Series 2021
In July 2021, the District issued $10,065,000 of Special Assessment Revenue Bonds, Series 2021 (Assessment Area Two Project) consisting of Term Bonds due ranging from May 1, 2026 to May 1, 2052 and fixed interest rates ranging from 2.5% to 4.0%. The District also issued $7,155,000 of Special Assessment Revenue Bonds, Series 2021 (North Parcel Assessment Area Project) consisting of Term Bonds due ranging from May 1, 2026 to May 1, 2051 and fixed interest rates ranging from 2.5% to 4.0%. The bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1, commencing May 1, 2021 and the principal on the bonds is to be paid serially commencing May 1, 2022 through May 1, 2052.
The Series 2021 Bonds are subject to optional redemption, mandatory sinking fund and extraordinary mandatory redemption at the times, in the amounts, and at the redemption prices more fully described in the Redemption Provisions as outlined in the Bond Indenture.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2023.

Series 2023
On May 23, 2023, the District issued $4,165,000 of Special Assessment Bonds, Series 2023 (Assessment Area Three Project) consisting of Term Bonds with due dates ranging from June 15, 2030 to June 15, 2053 and fixed interest rates ranging from 4.35% to 5.375%. The bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each June 15 and December 15, commencing December 15, 2023 and the principal on the bonds is to be paid serially commencing June 15, 2024 through June 15, 2053.
The Series 2023 Bonds are subject to optional redemption, mandatory sinking fund and extraordinary mandatory redemption at the times, in the amounts, and at the redemption prices more fully described in the Redemption Provisions as outlined in the Bond Indenture.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2023.
Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2023 were as follows:

	Beginning
Balance	
Additions	
Reductions	Ending
Balance	Due Within
One Year	
Governmental activities						
Series 2020	$	3,710,000	$	-	$	80,000	$	3,630,000	$	75,000	
Less: Original Issue Discount	32,076	-	1,146	30,930	-	
Series 2021 (Area Two)	10,065,000	-	205,000	9,860,000	210,000	
Plus: Original Issue Premium	236,203	-	7,137	229,066	-	
Series 2021 (North Parcel)	7,010,000	-	150,000	6,860,000	155,000	
Plus: Original Issue Premium	153,760	-	5,348	148,412	-	
Series 2023 (Area Three)	-	4,165,000	-	4,165,000	60,000	
Less: Original Issue Discount	-	38,525	321	38,204	-	
Total	 $	21,142,887	$	4,126,475	$	446,018	$	24,823,344	$	500,000 					

At September 30, 2023, the scheduled debt service requirements on the long-term debt were as follows:

Year ending
	Governmental Activities	
  September 30:	Principal	Interest	Total	
2024	$	500,000	$	956,543	$	1,456,543	
2025	515,000	928,209	1,443,209	
2026	535,000	915,944	1,450,944	
2027	545,000	900,629	1,445,629	
2028	565,000	882,963	1,447,963	
2029-2033	3,140,000	4,122,350	7,262,350	
2034-2038	3,730,000	3,526,203	7,256,203	
2039-2043	4,485,000	2,794,147	7,279,147	
2044-2048	5,515,000	1,799,350	7,314,350	
2049-2053		4,985,000	554,123	5,539,123 			
	 $	24,515,000	$	17,380,461	$	41,895,461 			

NOTE 7 - DEVELOPER TRANSACTIONS

The Developer has agreed to fund the general operations of the District. In connection with that agreement, Developer contributions were $25,000 to the general fund as of September 30, 2023. See Note 5 for other Developer related transactions.

The District’s activity is dependent upon the continued involvement of the Developer and major landowners, the loss of which could have a material adverse effect on the District’s operations.
NOTE 9 - MANAGEMENT COMPANY

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

NOTE 10 - RISK MANAGEMENT

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

NOTE 11 – SUBSEQUENT EVENTS
Subsequent to fiscal year end, the District issued $3,640,000 of Series 2024 Bonds, consisting of multiple term bonds with due dates ranging from May 1, 2031 to May 1, 2054, and fixed interest rates ranging from 4.5% to 5.7%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District.
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

	
Budgeted
	Amounts	 Original & Final	

Actual Amounts	Variance with Final Budget - Positive
(Negative)	

REVENUES
Assessments	

$	658,449	

$	662,412	

$	3,963	
Developer Contributions	43,576	25,000	(18,576)	
Miscellaneous	-	56	56	
Total revenues	702,025	687,468	(14,557)	

EXPENDITURES
Current:
General government	137,560	121,184	16,376	
Maintenance and operations	418,750	255,986	162,764	
Amenity	116,320	-	116,320	
Total expenditures	672,630	377,170	295,460	

Excess (deficiency) of revenues over (under) expenditures	

29,395	

310,298	

280,903	

OTHER FINANCING SOURCES (USES)
Capital reserves	(29,395)	-	29,395	
Total other financing sources (uses)	(29,395)	-	29,395	

Net change in fund balances	
 $	-		
310,298	
 $	310,298 	

Fund balance - beginning		52,789 

Fund balance - ending	 $	363,087 

See notes to required supplementary information
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

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

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2023.
OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023 UNAUDITED

Element	Comments
Number of District employees compensated in the last pay period of the District’s fiscal year being reported.	0	
Number of independent contractors compensated to whom nonemployee compensation was paid in the last month of the
District’s fiscal year being reported.	
10	
Employee compensation	$0	
Independent contractor compensation	$7,334,500	
Construction projects to begin on or after October 1; ($65K)	Not applicable	

Budget variance report	See the Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
General Fund	
Ad Valorem taxes;	Not applicable	
		
Non ad valorem special assessments;		
Special assessment rate	Operations and maintenance - $698.92
Debt service Series 2020 - $1,074.80 - $1,343.49 Debt service Series 2021 - $1,075.27 - $1,397.85	
Special assessments collected	$1,840,621	
Outstanding Bonds:	see Note 6 for details	
951 Yamato Road ▪ Suite 280 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Supervisors
Astonia Community Development District Polk County, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Astonia Community Development District, Polk County, Florida (“District”) as of and for the fiscal year ended September 30, 2023, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated June 26, 2024.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

June 26, 2024

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
To the Board of Supervisors
Astonia Community Development District Polk County, Florida
We have examined Astonia Community Development District, Polk County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during fiscal year ended September 30, 2023. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.

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

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2023.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Astonia Community Development District, Polk County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

June 26, 2024

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
Astonia Community Development District Polk County, Florida
Report on the Financial Statements

We have audited the accompanying basic financial statements of Astonia Community Development District, Polk County, Florida ("District") as of and for the fiscal year ended September 30, 2023 and have issued our report thereon dated June 26, 2024.
Auditor’s Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General.
Other Reporting Requirements

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated June 26, 2024, should be considered in conjunction with this management letter.
Purpose of this Letter

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

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Astonia Community Development District, Polk County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

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

June 26, 2024
REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

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

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

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.
There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2022.
Any recommendations to improve the local governmental entity's financial management.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2023.
Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2023.
The name or official title and legal authority of the District are disclosed in the notes to the financial statements.
The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.
We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2023. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

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

Section VIII
THIS INSTRUMENT PREPARED BY:

THIS INSTRUMENT PREPARED BY:
Biskind, Hunt & Semro, PLC
8901 E. Pima Center Parkway, Suite 225 Scottsdale, AZ 85258
Attn: Neil Biskind
WHEN RECORDED, RETURN TO:

Lennar Homes, LLC
6675 Westwood Blvd., 5th Floor Orlando, FL 32821
Attn: Ericka Pace

QUITCLAIM DEED
(Chateau at Astonia, Florida)
For good and valuable consideration, the receipt and adequacy of which are hereby acknowledged, the undersigned AG EHC II (LEN) MULTI STATE 3, LLC, a Delaware limited liability company ("Grantor"), whose address is c/o Essential Housing Asset Management,.LLC, 8585 E. Hartford Drive, Suite 118, Scottsdale, AZ 85255, does hereby remise, release, and quitclaim unto LENNAR HOMES, LLC, a Florida limited liability company ("Grantee"), whose address is 6675 Westwood Blvd., 5th Floor, Orlando, Florida 32821, that certain real property situated in Polk County, Florida, described as follows:
Tracts A, B, C, D, E, F, and G, together with all internal roads and rights-of-way, and together with easement rights for the landscape buffer easements and private drainage easements for the purposes indicated, as depicted on the plat titled "Chateau at Astonia," recorded at Plat Book 198, pages 25 et seq., of the Official Records of Polk County, Florida.
(signatures on following page)
EXECUTEDtms	lLdayof	rn '2021.
GRANTOR:

Signed, sealed and delivered in the presence of:
AG EHC II (LEN) MULTI STATE 3, LLC,
a Delaware limited liability company

By:

By:
Essential Housing Asset Management, LLC, an Arizona limited liability company, its Authorized Agent
<<	-
Print Name	Steven S. Benson, its Manager

Print Name

STATE OF ARIZONA	)
)
COUNTY OF MARICOPA	)
{ The foregoing instrument was acknowledged before me this .2a_ day of([Ju,   ,, 202_'1, by means of physical presence, by Steven S. Benson, the manager of Essential Housing Asset Management, LLC, an Arizona limited liability company, the Authorized Agent of AG EHC II (LEN) Multi State 3, LLC, a Delaware limited liability company, for and on behalf thereof.

(SEAL)
OWNER'S AFFIDAVIT

STATE OF FLORIDA COUNTY OF O(:C1.'()(1t
BEFORE ME, the undersigned authority, personally appeared/i J'leti&,.1m_f'Affiant") as Vt::-c4 /tl,:,,Sz_ of LENNAR HOMES, LLC, a Florida limited liability company (the "Company" or "Owner"), with a principal address of 6675 Westwood Blvd., Orlando, FL 32821, who after
first being duly sworn deposes and states as follows as it relates to the Company's interest, if any, in the below-identified property:
Tracts A, B, C, D, E, F, and G, together with all internal roads and rights-of-way, and together with easement rights for the landscape buffer easements and private drainage easements for the purposes indicated, as depicted on the plat titled "Chateau at Astonia," recorded at Plat Book 198, pages 25 et seq., of the Official Records of Polk County, Florida.
That the above-described land together with all improvements thereon ("Property") is free and clear of all liens, taxes, encumbrances and claims of every kind, nature and description whatsoever.
That there are no mechanic's or materia1man's or laborer's liens against the above described Property, nor any part thereof, and that no contractor, subcontractor, laborer or materialman, engineer, land engineer, or surveyor has any lien against said Property, or any part thereof.
That within the past ninety (90) days, the Owner has not made any improvements, alterations or repairs to the above-described Property for which costs thereof remain unpaid, and that within the past ninety (90) days there have been no claims for labor or material furnished for repairing or improving the same at the instance of the Owner which remain unpaid.
That no proceedings in bankruptcy or receivership have ever been instituted by or against the Owner, nor has Owner ever made an assignment for the benefit of its creditors.
Affiant knows of no action or proceeding relating to the Property, which is now pending in any state or federal court in the United States affecting the Property, nor does Affiant know of any state or federal judgment or any federal lien of any kind or nature that now constitutes a lien or charge upon the Property.
Affiant knows of no unrecorded easements, liens, or assessments for sanitary sewers, streets, roadways, paving, other public utilities or improvements against the Property, nor are there any special assessments or taxes which are not shown as existing liens by the public records.
Affiant further states that he is familiar with the nature of an oath and with the penalties as provided by the laws of the State of Florida for falsely swearing to statements
made in an instrument of this nature. Affiant further certifies that he has read the full facts set forth in this Affidavit and understands its content and context to be correct in all respects.

FURTHER AFFIANT SAYETH NOT.

Date:		

SWORN T5)	SUBSCRIBED before me by means of hysical presence or D online notarization this _e¥'_''ddaay of		, 2024, by UAttJ:: /1JIJA1fllll)lm  behalf of LENNAR
HOMES, LLC, a Florida limitedliafiility company,	behalf of com.=-

[notary seal]
PersaoaUy Kn	 	 _
OR Produced Identification--------- Type of Identification 	_
PREPARED BY AND RETURN TO:
Lauren Gentry
KILINSKI I VANWYK PLLC
517 E. College Avenue Tallahassee, Florida 32301

sTATE oF ttondli1
COUNTYOF
LIMITED LIABILITY COMPANY AFFIDAVIT FOR DEED
[Chateau at Astonia]
I, }'?m,.IC',., v.,("Affiant"), on being duly sworn, state:

I am theV.wC./J'll-y...ocA4C5fLENNAR HOMES, LLC, a Florida limited liability company (the "Company").

The management of the Company is vested in Affiant.
There has been no dissolution of the Company resulting from transfers of interests in the Company or otherwise. The Company has never been a debtor in a bankruptcy proceeding.
On behalf of the Company, I am authorized to transfer, convey, exchange, assign, mortgage or otherwise deal with or dispose of the property more particularly described on the attached Exhibit A (the "Property") or any interests therein.

On behalf of the Company, I am authorized to execute, acknowledge and deliver instruments of any kind that are necessary, convenient or incidental to the transfer of any interest in real property owned or controlled by the Company.
On behalf of the Company, I acknowledge this affidavit may be relied upon by the Astonia Community Development District (the "District") for the purpose of acquiring the Property and specifically consent to such reliance by the District.

Affimt<2L½f(	

[notary seal]
:e.,ersonally Known 	 _ OR Produced Identification 		_ Type of Identification 			_
Exhibit A
PROPERTY DESCRIPTION
Tracts A, B, C, D, E, F, and G, together with all internal roads and rights-of-way, and together with easement rights for the landscape buffer easements and private drainage easements for the purposes indicated, as depicted on the plat titled "Chateau at Astonia," recorded at Plat Book 198, pages 25 et seq., of the Official Records of Polk County, Florida.
PREPARED BY AND RETURN TO:

Lauren Gentry, Esquire KILINSKI I VANWYK PLLC
517 E. College Avenue Tallahassee, Florida 32301

SPECIAL WARRANTY DEED
[CHATEAU AT ASTONIA)

THIS SPECIAL WARRANIY DEED is executed as of this zt1J:y of		2024, by LENNAR HOMES, LLC, a Florida limited liability company, with a mailing address of 6675 Westwood Blvd, Orlando, FL 32821 (hereinafter called the "grantor"), in favor of ASTONIA COMMUNITY DEVELOPMENT DISTRICT, a local unit of special-purpose government, with a mailing address of c/o Governmental Management Services -Central Florida, LLC, 219 East Livingston Street, Orlando, Florida 32801 (hereinafter called the "grantee").
[Wherever used herein, the terms "grantor" and "grantee" shall include the singular and plural, heirs, legal representatives, successors and assigns of individuals, and the successors and assigns of corporations, as the context requires.]

WITNES SETH:

That the grantor, for and in consideration of the sum of Ten Dollars and Zero Cents ($10.00) and other valuable considerations, receipt whereof is hereby acknowledged, hereby grants, bargains, sells, aliens, remises, releases, conveys and confirms unto the grantee, all that certain land situated in Polk County, Florida, further described as follows:

Tracts A, B, C, D, E, F, and G, together with all internal roads and rights-of-way, and together with easement rights for the landscape buffer easements and private drainage easements for the purposes indicated, as depicted on the plat titled "Chateau at Astonia," recorded at Plat Book 198, pages 25 et seq., of the Official Records of Polk County, Florida.

Subject to restrictions, covenants, conditions and easements, of record; however, reference hereto shall not be deemed to reimpose same.

TOGETHER with all the tenements, hereditaments and appurtenances thereto belonging or in anywise appertaining.

TO HAVE AND TO HOLD, the same in fee simple forever.
AND the grantor hereby covenants with said grantee that the grantor is lawfully seized of said land in fee simple; that the grantor has good right and lawful authority to sell and convey said land; and hereby warrants the title to said land and will defend the same against the lawful claims of all persons or entities whomsoever claiming by, through or under grantor.

Grantor represents that grantor has complied with the requirements of Section 196.295, Florida
Statutes.
RESERVATION OF EASEMENT

GRANTOR(S) hereby reserves unto itself and its successors and assigns, and grantee by acceptance hereby gives and grants unto Grantor and its successors and assigns, non-exclusive easements for ingress and egress over, upon and across the Property and Easement areas, together with the rights to install, maintain, repair, plant, mow, cultivate, irrigate, improve and care for any drainage, hardscaping, landscaping, irrigation, wetland and related improvements, as applicable, and the right to maintain, repair and replace and improve any improvements now or hereafter located on the Property and Easement areas; provided, however, that grantor's reservation of rights hereunder shall not be deemed to impose any obligations on grantor to maintain, repair or replace any part of the Property or Easement areas or improvements located thereon.
[Signatures on following pageJ
IN WITNESS WHEREOF, the Parties have caused this Special Warranty Deed to be executed as of the day and year first written above.
Dated this y of l,\ qyvy'. 2024.

GRANTOR:

Signed, sealed and delivered
LENNAR HOMES, LLC,
a Florida limited liability company

/	
Print Name: 			/J
Title:	,,/J,.,c-L. f';U«,-5 r	
Address:	 r, 7£" t..) 'll.sr"-"  §l.vV
	QL<--.,.,.,...,,,c<>;   c_  '3 z.. i...r

STATE OF	ft()tiolvt
COUNTYOF	(J{Clrl{O&

SWORN TO AND SUBSCRIBED before me by means o hysical presence or O online notarization	this	Zk!_tJ day	of	2024,	by	Mart  }vf(l)o frl,n	behalf	of
#((YIPJ, {L{,,	, a 		.,...	
Personally Known	
[notary seal]	OR Produced Identification
Type of Identification 	 _
ACCEPTANCE BY GRANTEE

By execution of this Special Warranty Deed, grantee does hereby accept this conveyance, subject to the foregoing covenants, conditions, and restrictions, and agrees that it and the Property are subject to all matters hereinabove set forth. Grantee further agrees to comply with all terms, covenants, conditions, and restrictions provided in this Special Warranty Deed.

Dated this_l_ day of	2024.

Signed, sealed and delivered in the presence of:
Witnesses:
ASTONIA COMMUNITY DEVELOPMENT
DISTRICT, a local unit of special-purpose government established under Chapter 190 of the Florida Statutes

Name:	J)o#/e /f4Jl-ey
k-zli@tp.---.
Name:	 HLbt E	/ ldzPe
By:

Board of Supervisors

STATE OFFLORID),,	 COUNTY OF	V . I,

The foregoing instrument was acknowledged before me by means of ysical presence or 0 online notarization this	day of St/// E'	2024, by Brent Elliott, as Chairperson of the Board of Supervisors of the Astonia Community Development District.
	1£7	h

[notary seal]
 al Notary Signature)
Name: 		 Personally Known 	_
OR Produced Identification---------- Type of Identification 	 _

Section IX

Section C

Astonia CDD Field Management Report | GMS 2024

Section 1

PROPOSAL
DATE	June 24, 2024
CUSTOMER NAME	Astonia
ADDRESS	Davenport
REQUESTED BY	Allen Bailey
LOCATION OF JOB	Community Area

Mail trash stations collection service, 3 times a week
(2 trash cans $100 each)	$ 200.00 monthly

Materials and equipment are included on the proposal

Please call us if you have any question and thank you for your business, we appreciate it very much.
Sincerely,

CSS Clean Star Services of Central Florida, INC
Tracy Chacon	Sandro Di Lollo
(407) 456-9174	(407) 668-1338
tchacon@starcss.com	sdilollo@starcss.com

Section 2
Proposal # : 352	Proposal

Governmental Management Services - CF

This Proposal is Valid for 30 days.

Maintenance Services Phone: 407-201-1514
Email: Abailey@gmscﬂ.com

Client Signature: 	

INE C INE C

MATCHLINE E MATCHLINE E

25' WETLAND BUFFER LINE

276

277

278

PROPOSED VALLEY GUTTER PER FDOT INDEX #520-001 (TYP)
TRIANGLES (TYP)

315

WETLANDS "D" (3.056 AC.)

115.00'

21

115.00'

MATCHLINE E MATCHLINE E

MATC MATC

279

280
ADD STREET SIGN D3-1(PER MUTCD) STREET	n
NAME "JACKSON AVENUE" OVER & PERPENDICULAR TO EXISTING YIELD SIGN.

WETLAND LINE (TYP)

WETLANDS "C" (1.462 AC.)

281

WETLAND BUFFER AVERAGE 25' BUFFER AREA = 41,435 SF
ACTUAL AREA SHOWN = 44,896 SF
ONE WAY SIGN (R6-2R) PER LATEST FDOT/MUTCD STANDARDS
POND 60

PROPOSED F CURB

149+00

GRAPHIC SCALE

SCALE: 1 inch = 50 ft.

WETLAND LINE (TYP)

269+00

PROPOSED 6' SIDEWALK AND F CURB

PROPOSED 6" SOLID WHITE STRIPES (MATCH EXISTING)

SEASONAL HIGH WATER MARK 7-1
ELEVATION 115.33

POND 40

R1-1

NEW 24" WHITE STOP BAR & STOP SIGN (R1-1) PER LATEST FDOT/MUTCD STANDARDS. (TYP)

SEASONAL HIGH WATER MARK 5-2
ELEVATION 115.47

ADD STREET SIGN D3-1(PER MUTCD) STREET NAME "ADVENTURE AVENUE" OVER & PERPENDICULAR TO EXISTING YIELD SIGN.

2' R (TYP)

PHASE 1 LINE

X	X	X	X

NOTES:

LEGEND:
EXISTING PROPERTY LINE EXISTING EDGE OF PAVEMENT EXISTING FENCING
PROPOSED CONCRETE SIDEWALK

X	X	X
TBM 11106 NAIL AND DISK "CSI TRAV PT" ELEVATION 124.86'

R1-1

ADVENTURE AVENUE

PROPOSED 20' WIDE ASPHALT W/ 2' MIAMI CURB (TYP)

99+00	100+00

PROPOSED 5' CONC SIDEWALK (TYP)

LANDS OF RICHARD B. ARTZ
O.R. 4546, PG. 1344
IMPROVEMENTS SHOWN WITHIN AMENITIES AREAS ARE FOR INFORMATION PURPOSES ONLY. THE SPECIFIC FEATURES, LOCATION, QUANTITY & DESIGN WILL BE PROVIDED UNDER SEPARATE COVER.

	ALL ADA RAMPS AND SIDEWALKS IN COMMON AREAS (NOT IN FRONT OF LOTS) SHALL BE CONSTRUCTED AS A PART OF THIS PROJECT.

PROPOSED 30' VISIBILITY TRIANGLES (TYP)
SEASONAL HIGH WATER MARK 6-1
ELEVATION 115.76

NEW 24" WHITE STOP BAR & STOP SIGN (R1-1) PER LATEST FDOT/MUTCD STANDARDS. (TYP)

WETLAND LINE (TYP)

WETLANDS "E" (0.475 AC.)

WETLAND BUFFER AVERAGE 25' BUFFER AREA = 15,258 SF
ACTUAL AREA SHOWN = 15,485 SF
X

LANDS OF RODRIGO A. PENALOZA HELEN C. MACMASTER
O.R. 9685, PG.
1005

PRE-DEVELOPMENT 100 YR FLOOD LINE (ELEV = 116.60)

*(2) SINGLE FACE PUBLIC STREET SIGNS TO HAVE WHITE LETTERS AND BORDER ON GREEN SIGN. PRIVATE SIGNS TO HAVE GREEN LETTERS AND BORDER ON WHITE SIGN.
*D3-1

*D3-1

25' WETLAND BUFFER LINE

LANDS OF MARY MARTUS EVERETT MIDDLEBROOK
O.R. 9271, PG. 1755

R1-1
24" W x 24" H

2.5" DIAMETER ALUMINUM POST PROVIDED AND INSTALLED PER FDOT INDEX #700-010

CURB
PAVEMENT

24" MIN.

84"

WETLAND LINE (TYP)

WETLANDS "F" (0.356 AC.)

30" MIN.

FDOT APPROVED ALUMINUM SOIL PLATE

TYPICAL STOP SIGN & STREET SIGN DETAIL
NOT TO SCALE

LANDS OF RAMON RAMOS VERA GRISELLE D. RAMOS
O.R. 8927, PG. 496

WETLANDS "L" (AREA ON SITE ONLY = 0.663 AC.)

WETLAND LINE (TYP)

KEYMAP
N	N.T.S.

Section 3
Proposal # :	345
Proposal

Governmental
Management Services - CF	Maintenance Services Phone: 407-201-1514

Email:atbailey@gmscfl.com	

Bill To/District
Astonia CDD	Prepared By:
Governmental Management Services- CF, LLC
219 E. Livingston Street Orlando, FL 32801	
Increase Entrance lighting		
We will add 2 solar lights, one on each side of the entrance at Astonia North to help students have light while waiting for the bus. We will also install low- voltage lighting along the plant beds for better visibility at Astonia North and Astonia.		

Qty	Description	Unit Price	Line Total	
32	Labor	$47.50	$1520.00	
2	Mobilization	$65.00	$130.00	
	Equipment		$30.00	
	Materials		$1,000.00	

				
				
Total Due:	$2,680.00			
This Proposal is Valid for 30 days.

Client Signature: 	

GOVERNMENTAL MANAGEMENT SERVICES 2023 | Proposal

Section D

Section 1

	Summary of Invoices	

April 01, 2024 to May 31, 2024

Fund	Date	Check No.'s	Amount	

General Fund				
	4/5/24	303-304	$	15,391.89	
	4/15/24	305-311	$	85,691.63	
	4/19/24	312-313	$	18,207.82	
	4/25/24	314	$	58.50	
	4/29/24	315-316	$	3,217.86	
	5/2/24	317	$	221.20	
	5/3/24	318	$	665.00	
	5/10/24	319-321	$	3,012.87	
	5/17/24	322-326	$	30,229.83	
	5/28/24	327	$	4,391.48	
Total			$	161,088.08	
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/03/24	PAGE	2
*** CHECK DATES 03/30/2024 - 05/31/2024 ***	ASTONIA CDD-GENERAL FUND
BANK B ASTONIA GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/05/24 00003	4/02/24 21892	202404 320-53800-45000	*	612.00
GEN LIAB-PROPERTY ADDED
EGIS INSURANCE ADVISORS, LLC	612.00 000303
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/05/24 00001	2/29/24 113	202402 320-53800-48000	*	906.39
GENERAL MAINTENANCE FEB24
2/29/24 114	202402 320-53800-49000	*	13,873.50
PARKING SIGNAGE INSTALL
GOVERNMENTAL MANAGEMENT SERVICES-	14,779.89 000304
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/24 00019	3/31/24 17511	202403 320-53800-47000	*	875.00
POND HERBICIDE MAR24
3/31/24 17511	202403 320-53800-47000	*	750.00
N. POND HERBICIDE MAR24
AQUATIC WEED MANAGEMENT, INC	1,625.00 000305
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/24 00018	4/12/24 04122024 202404 300-20700-10000	*	10,526.52
TXFER TAX RCPTS S2020
4/12/24 04122024 202404 300-20700-10000	*	26,982.90
TXFER TAX RCPTS S2021 AA2
4/12/24 04122024 202404 300-20700-10000	*	19,105.88
TXFER TAX RCPTS S2021 NRT
4/12/24 04122024 202404 300-20700-10000	*	13,449.82
TXFER TAX RCPTS S2023
ASTONIA CDD/US BANK	70,065.12 000306
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/24 00021	3/29/24 11971	202403 330-57200-48200	*	1,270.00
CLEANING SVCS MAR24
CSS CLEAN STAR SERVICES CENTRAL FL	1,270.00 000307
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/24 00001	4/01/24 111	202404 310-51300-34000	*	3,343.67
MANAGEMENT FEES APR24
4/01/24 111	202404 310-51300-35100	*	100.00
WEBSITE ADMIN APR24
4/01/24 111	202404 310-51300-35200	*	150.00
INFORMATION TECH APR24
4/01/24 111	202404 310-51300-31300	*	1,041.67
DISSEMINATION SVCS APR24
4/01/24 111	202404 330-57200-48300	*	562.50
AMENITY ACCESS APR24
4/01/24 111	202404 310-51300-51000	*	4.24
OFFICE SUPPLIES APR24
4/01/24 111	202404 310-51300-42000	*	49.62
POSTAGE APR24
4/01/24 112	202404 320-53800-34000	*	1,391.25
FIELD MANAGEMENT APR24
GOVERNMENTAL MANAGEMENT SERVICES-	6,642.95 000308
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
ASTO ASIONIA CDD	IARAUJO
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/03/24	PAGE	3
*** CHECK DATES 03/30/2024 - 05/31/2024 ***	ASTONIA CDD-GENERAL FUND
BANK B ASTONIA GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/15/24 00020	3/29/24 22225	202403 310-51300-31100	*	375.00
REVIEW/APPROVE REQUISITNS
3/29/24 22226	202403 310-51300-31100	*	250.00
BOS MEETING MAR24
HUNTER ENGINEERING, INC.	625.00 000309
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/24 00025	4/01/24 22377	202404 320-53800-46500	*	2,500.00
POOL MAINTENANCE APR24
MCDONNELL CORPORATION DBA RESORT	2,500.00 000310
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/24 00032	3/31/24 11679026 202403 330-57200-48100	*	2,963.56
SECURITY SVCS MAR24
SECURITAS SECURITY SERVICES USA INC	2,963.56 000311
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/19/24 00027	3/22/24 57475265 202403 330-57200-48100	*	125.00
PEST CONTROL MAR24
MASSEY SERVICES	125.00 000312
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/19/24 00010	4/01/24 12140	202404 320-53800-46200	*	14,719.58
LANDSCAPE MAINT APR24
4/01/24 12140	202404 320-53800-46200	*	1,303.24
AMENITY LANDSCAPE APR24
4/01/24 12140	202404 320-53800-46200	*	2,060.00
CHATEAU LANDSCAPE APR24
PRINCE & SONS INC.	18,082.82 000313
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/25/24 00011 12/17/23 8112	202404 300-20700-10100	*	58.50
033 NP FR#5
KILINSKI VAN WYK PLLC	58.50 000314
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/29/24 00003	4/22/24 22342	202404 320-53800-45000	*	1,007.00
GEN LIAB-PROPERTY INCREAS
EGIS INSURANCE ADVISORS, LLC	1,007.00 000315
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/29/24 00011	4/17/24 9064	202403 310-51300-31500	*	2,210.86
GENERAL COUNSEL MAR24
KILINSKI VAN WYK PLLC	2,210.86 000316
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/02/24 00011 11/19/23 7833	202405 300-20700-10100	*	221.20
033 NP FR#3
KILINSKI VAN WYK PLLC	221.20 000317
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/03/24 00001	3/29/24 117	202403 330-57200-48000	*	665.00
AMENITY REPAIRS MAR24
GOVERNMENTAL MANAGEMENT SERVICES-	665.00 000318
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
ASTO ASIONIA CDD	IARAUJO
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/03/24	PAGE	4
*** CHECK DATES 03/30/2024 - 05/31/2024 ***	ASTONIA CDD-GENERAL FUND
BANK B ASTONIA GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/10/24 00028	4/30/24 00063976 202404 310-51300-48000	*	387.99
NOTICE OF BOS MEETING
GANNETT MEDIA CORP DBA GANNETT	387.99 000319
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/10/24 00027	4/27/24 57976091 202404 330-57200-48100	*	125.00
PEST CONTROL APR24
MASSEY SERVICES	125.00 000320
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/10/24 00032	4/30/24 11714920 202404 330-53800-48100	*	2,499.88
SECURITY SVCS APR24
SECURITAS SECURITY SERVICES USA INC	2,499.88 000321
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/17/24 00019	4/30/24 17582	202404 320-53800-47000	*	875.00
POND HERBICIDE APR24
4/30/24 17582	202404 320-53800-47000	*	750.00
N. POND HERBICIDE APR24
AQUATIC WEED MANAGEMENT, INC	1,625.00 000322
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/17/24 00021	4/30/24 12200	202404 330-57200-48200	*	1,250.00
CLEANING SVCS APR24
CSS CLEAN STAR SERVICES CENTRAL FL	1,250.00 000323
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
115	202405 310-51300-34000	*	3,343.67
MANAGEMENT FEES MAY24
115	202405 310-51300-35100	*	100.00
WEBSITE ADMIN MAY24
115	202405 310-51300-35200	*	150.00
INFORMATION TECH MAY24
115	202405 310-51300-31300	*	1,041.67
DISSEMINATION SVCS MAY24
115	202405 330-57200-48300	*	562.50
AMENITY ACCESS MAY24
115	202405 310-51300-51000	*	1.74
OFFICE SUPPLIES MAY24
115	202405 310-51300-42000	*	181.18
POSTAGE MAY24
116	202405 320-53800-34000	*	1,391.25
FIELD MANAGEMENT MAY24
GOVERNMENTAL MANAGEMENT SERVICES-	6,772.01 000324
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/17/24 00025	5/01/24 22679	202405 320-53800-46500	*	2,500.00
POOL MAINTENANCE MAY24
MCDONNELL CORPORATION DBA RESORT	2,500.00 000325
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/17/24 00010	5/01/24 12452	202405 320-53800-46200	*	14,719.58
LANDSCAPE MAINT MAY24
ASTO ASIONIA CDD	IARAUJO
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/03/24	PAGE	5
*** CHECK DATES 03/30/2024 - 05/31/2024 ***	ASTONIA CDD-GENERAL FUND
BANK B ASTONIA GENERAL FUND

CHATEAU LANDSCAPE MAY24

REUSE LITTLE ZION APR24
4,391.48

TOTAL FOR BANK B	161,088.08
TOTAL FOR REGISTER	161,055.15

ASTO ASIONIA CDD	IARAUJO

Section 2

Astonia
Community Development District

Unaudited Financial Reporting
May 31, 2024

Table of Contents

1

2-3

4

5

6

7

8

9

10

11

12

13

14

15-16

17

18
	Balance Sheet

	General Fund

	Capital Reserve Fund

	Debt Service Fund - Series 2020

	Debt Service Fund - Seriese 2021 A2

	Debt Service Fund - Series 2021 North Parcel

	Debt Service Fund - Series 2023

	Debt Service Fund - Series 2024

	Capital Projects Fund - Series 2020

	Capital Projects Fund - Series 2021 A2

	Capital Projects Fund - Series 2021 North Parcel

	Capital Projects Fund - Series 2023

	Capital Projects Fund - Series 2024

	Month to Month

	Assessment Receipt Schedule

	Long Term Debt Schedule
Astonia
Community Development District Combined Balance Sheet
May 31, 2024

	General Fund	Capital Reserve Fund	Debt Service Fund	Capital Projects Fund	Totals Governmental Funds						

Assets:											
Operating Account - 4324	$	712,500	$	-	$	-	$	-	$	712,500									
Capital Reserve - 3840	$	-	$	28,575	$	-	$	-	$	28,575									
Due From General Fund	$	-	$	6,505	$	-	$	6,505									
Investments:											
Series 2020											
Reserve	$	-	$	-	$	108,689	$	-	$	108,689									
Revenue	$	-	$	-	$	78,674	$	-	$	78,674									
Prepayment	$	-	$	-	$	214	$	-	$	214									
Construction	$	-	$	-	$	-	$	2,700	$	2,700									
Series 2021 A2											
Reserve	$	-	$	-	$	558,040	$	-	$	558,040									
Revenue	$	-	$	-	$	226,584	$	-	$	226,584									
Series 2021 North Parcel											
Reserve	$	-	$	-	$	197,686	$	-	$	197,686								
Revenue	$	-	$	-	$	156,539	$	-	$	156,539								
Series 2023											
Reserve	$	-	$	-	$	139,194	$	-	$	139,194								
Interest	$	-	$	-	$	109	$	-	$	109								
Revenue	$	-	$	-	$	283,553	$	-	$	283,553								
Series 2024											
Reserve	$	-	$	-	$	251,983	$	-	$	251,983								
Interest	$	-	$	-	$	99,083	$	-	$	99,083								
Revenue	$	-	$	-	$	4,832	$	-	$	4,832								
Construction	$	-	$	-	$	-	$	1,379,306	$	1,379,306								
Cost of Issuance	$	-	$	-	$	-	$	106	$	106								
Total Assets	$	712,500	$	28,575	$	2,111,686	$	1,382,112	$	4,234,872								

Liabilities:											
Accounts Payable	$	13,500	$	-	$	-	$	-	$	13,500								
Due To Debt Service	$	6,505	$	-	$	-	$	-	$	6,505								
Total Liabilities	$	20,005	$	-	$	-	$	0	$	20,005								

Fund Balances:											
Restricted for:											
Debt Service	$	-	$	-	$	2,111,686	$	-	$	2,111,686	
Capital Projects	$	-	$	-	$	-	$	1,382,111	$	1,382,111	
Assigned for:											
Capital Reserves	$	-	$	28,575	$	-	$	-	$	28,575	
Unassigned	$	692,495	$	-	$	-	$	-	$	692,495	
Total Fund Balances	$	692,495	$	28,575	$	2,111,686	$	1,382,111	$	4,214,867						
											
Total Liabilities & Fund Balance	$	712,500	$	28,575	$	2,111,686	$	1,382,112	$	4,234,872						

Revenues					
Assessements - Tax Roll	$	771,546	$	771,546	$	762,699	$	(8,847)	
Assessments - Direct	$	21,464	$	21,464	$	16,098	$	(5,366)	
Miscellaneous Income	$	-	$	-	$	618	$	618	
Total Revenues	$	793,010	$	793,010	$	779,415	$	(13,595)	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	8,000	$	-	$	8,000	
Engineering	$	15,000	$	10,000	$	2,625	$	7,375	
Attorney	$	25,000	$	16,667	$	12,323	$	4,344	
Annual Audit	$	6,600	$	6,600	$	5,500	$	1,100	
Assessment Administration	$	6,500	$	6,500	$	6,500	$	-	
Arbitrage	$	2,250	$	2,250	$	900	$	1,350	
Dissemination	$	9,500	$	9,500	$	7,500	$	2,000	
Trustee Fees	$	19,126	$	19,126	$	4,041	$	15,085	
Management Fees	$	40,124	$	26,749	$	26,749	$	-	
Information Technology	$	1,800	$	1,200	$	1,200	$	-	
Website Administration	$	1,200	$	800	$	800	$	-	
Telephone	$	100	$	67	$	-	$	67	
Postage & Delivery	$	900	$	900	$	2,110	$	(1,210)	
Insurance	$	6,695	$	6,695	$	5,758	$	937	
Printing & Binding	$	200	$	133	$	0	$	133	
Legal Advertising	$	6,250	$	4,167	$	1,844	$	2,323	
Contingency	$	2,200	$	1,467	$	693	$	774	
Office Supplies	$	250	$	167	$	23	$	143	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	155,870	$	121,162	$	78,741	$	42,421	

Operations & Maintenance					
Field Expenditures
Property Insurance	

$	20,000	

$	20,000	

$	17,598	

$	2,402	
Field Management	$	16,695	$	11,130	$	11,130	$	-	
Landscape Maintenance	$	245,000	$	163,333	$	126,333	$	37,001	
Landscape Replacement	$	35,000	$	23,333	$	945	$	22,388	
Lake Maintenace	$	25,000	$	16,667	$	11,500	$	5,167	
Streetlights	$	25,500	$	17,000	$	24,300	$	(7,300)	
Electric	$	8,000	$	5,333	$	7,814	$	(2,481)	
Water & Sewer	$	20,000	$	20,000	$	53,444	$	(33,444)	
Sidewalk & Asphalt Maintenance	$	2,500	$	1,667	$	-	$	1,667	
Irrigation Repairs	$	15,000	$	10,000	$	2,999	$	7,001	
General Repairs & Maintenance	$	17,000	$	11,333	$	5,846	$	5,488	
Contingency	$	10,000	$	10,000	$	14,953	$	(4,953)	
Subtotal Field Expenditures	$	439,695	$	309,797	$	276,861	$	32,936	

Amenity Expenses
Amenity - Electric	

$	15,000	

$	10,000	

$	3,451	

$	6,549	
Amenity - Water	$	10,000	$	6,667	$	8,365	$	(1,698)	
Internet	$	3,000	$	2,000	$	590	$	1,410	
Pest Control	$	720	$	480	$	3,964	$	(3,484)	
Janitorial Service	$	15,000	$	10,000	$	10,045	$	(45)	
Security Services	$	34,000	$	22,667	$	10,080	$	12,587	
Pool Maintenance	$	36,000	$	24,000	$	20,000	$	4,000	
Amenity Repairs & Maintenance	$	15,000	$	10,000	$	3,736	$	6,264	
Amenity Access Management	$	6,750	$	4,500	$	4,500	$	-	
Pool Permit	$	-	$	-	$	280	$	(280)	
Contingency	$	10,000	$	6,667	$	-	$	6,667	
Subtotal Amenity Expenditures	$	145,470	$	96,980	$	65,011	$	31,969	
					
Total Expenditures	$	741,035	$	527,939	$	420,613	$	107,326	

Other Financing Sources/(Uses)					
Transfer In/(Out) - Capital Reserves	$	(51,975)	$	-	$	-	$	-	

Total Other Financing Sources (Uses)	$	(51,975)	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	358,803			

Net Change in Fund Balance	$	-	$	358,803	
			
Fund Balance - Beginning	$	-	$	333,692	
			
Fund Balance - Ending	$	-	$	692,495	

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/24	Thru 05/31/24	Variance	

Expenditures:

Contingency	

$	-	

$	-	

$	820	

$	(820)	
Total Expenditures	$	-	$	-	$	820	$	(820)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	(820)		

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	51,975	

$	-	

$	-	

$	-	
Total Other Financing Sources (Uses)	$	51,975	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	51,975		$	(820)		

Fund Balance - Beginning	$	29,395	$	29,395	
			
Fund Balance - Ending	$	81,370	$	28,575	

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/24	Thru 05/31/24	Variance	

Revenues					
Assessments - Tax Roll	$	220,403	$	220,403	$	215,383	$	(5,020)	
Interest	$	-	$	-	$	7,808	$	7,808	
Total Revenues	$	220,403	$	220,403	$	223,191	$	2,788	

Expenditures:					
Interest Payment - 11/01	$	70,319	$	70,319	$	70,319	$	-	
Principal Payment - 05/01	$	75,000	$	75,000	$	75,000	$	-	
Interest Payment - 05/01	$	70,319	$	70,319	$	70,319	$	-	
Total Expenditures	$	215,638	$	215,638	$	215,638	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	4,765	$	4,765	$	7,553	$	2,788	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	(113,298)	$	(113,298)	
Total Other Financing Sources (Uses)	$	-	$	-	$	(113,298)	$	(113,298)	
					
Net Change in Fund Balance	$	4,765		$	(105,745)		
					
Fund Balance - Beginning	$	78,762		$	294,299		
					
Fund Balance - Ending	$	83,527		$	188,555		

Revenues:					
Assessments - Tax Roll	$	558,500	$	558,500	$	552,097	$	(6,403)	
Interest	$	-	$	-	$	26,744	$	26,744	
Total Revenues	$	558,500	$	558,500	$	578,841	$	20,341	

Expenditures:					
Interest Payment - 11/01	$	174,098	$	174,098	$	174,098	$	-	
Principal Payment - 05/01	$	210,000	$	210,000	$	210,000	$	-	
Interest Payment - 05/01	$	174,098	$	174,098	$	174,098	$	-	
Total Expenditures	$	558,195	$	558,195	$	558,195	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	305		$	20,646		
					
Fund Balance - Beginning	$	204,197		$	766,484		
					
Fund Balance - Ending	$	204,502		$	787,129		

Revenues:					
Assessments	$	395,460	$	395,460	$	390,926	$	(4,534)	
Interest	$	-	$	-	$	12,709	$	12,709	
Total Revenues	$	395,460	$	395,460	$	403,635	$	8,175	

Expenditures:					
Interest Payment - 11/01	$	120,155	$	120,155	$	120,155	$	-	
Principal Payment - 05/01	$	155,000	$	155,000	$	155,000	$	-	
Interest Payment - 05/01	$	120,155	$	120,155	$	120,155	$	-	
Total Expenditures	$	395,310	$	395,310	$	395,310	$	-	
					
Net Change in Fund Balance	$	150		$	8,325		
					
Fund Balance - Beginning	$	149,761		$	347,674		
					
Fund Balance - Ending	$	149,911		$	355,999		

Revenues:					
Assessments	$	-	$	-	$	275,197	$	275,197	
Assessments - Direct	$	-	$	-	$	120,593	$	120,593	
Interest	$	-	$	-	$	7,809	$	7,809	
Total Revenues	$	-	$	-	$	403,599	$	403,599	

Expenditures:					
Interest Payment - 12/15	$	-	$	-	$	120,593	$	(120,593)	
Total Expenditures	$	-	$	-	$	120,593	$	(120,593)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	283,005	$	524,192	

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	109	$	109	
Total Other Financing Sources (Uses)	$	-	$	-	$	109	$	109	
					
Net Change in Fund Balance	$	-	$	283,114		
					
Fund Balance - Beginning	$	-	$	140,991		
					
Fund Balance - Ending	$	-	$	424,105		

Revenues:

Interest	

$	

-	$	

-	$	4,832	

$	4,832	
Total Revenues	$	-	$	-	$	4,832	$	4,832	

Expenditures:

Interest Payment - 05/01	

$	

-	$	

-	$	50,092	

$	(50,092)	
Total Expenditures	$	-	$	-	$	50,092	$	(50,092)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	(45,260)	$	54,924	

Other Financing Sources/(Uses)

Bond Proceeds	

$	

-	$	

-	$	401,158	

$	401,158	
Total Other Financing Sources (Uses)	$	-	$	-	$	401,158	$	401,158	
					
Net Change in Fund Balance	$	-	$	355,897		
					
Fund Balance - Beginning	$	-	$	-		
					
Fund Balance - Ending	$	-	$	355,897		

Revenues:

Interest	

$	-	$	-	$	121	

$	121	
Total Revenues	$	-	$	-	$	121	$	121	

Expenditures:

Capital Outlay	

$	-	$	-	$	116,046	

$	(116,046)	
Total Expenditures	$	-	$	-	$	116,046	$	(116,046)	
			
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	(115,925)	$	116,167	

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	-	$	-	$	113,298	

$	113,298	
Total Other Financing Sources (Uses)	$	-	$	-	$	113,298	$	113,298	
			
Net Change in Fund Balance	$	-	$	(2,627)		
			
Fund Balance - Beginning	$	-	$	5,327		
			
Fund Balance - Ending	$	-	$	2,699		

Revenues:

Developer Contribution	

$	-	$	-	$	539	

$	539	
Total Revenues	$	-	$	-	$	539	$	-	

Expenditures:

Capital Outlay	

$	-	$	-	$	539	

$	(539)	
Total Expenditures	$	-	$	-	$	539	$	(539)	
			
Net Change in Fund Balance	$	-	$	-		
			
Fund Balance - Beginning	$	-	$	-		
			
Fund Balance - Ending	$	-	$	-		

Revenues:

Developer Contributions	

$	-	$	-	$	724	

$	724	
Total Revenues	$	-	$	-	$	724	$	724	

Expenditures:

Capital Outlay	

$	-	$	-	$	724	

$	(724)	
Total Expenditures	$	-	$	-	$	724	$	(724)	
			
Net Change in Fund Balance	$	-	$	-		
			
Fund Balance - Beginning	$	-	$	-		
			
Fund Balance - Ending	$	-	$	-		

Revenues:

Interest	

$	-	$	-	$	

1	

$	

1	
Total Revenues	$	-	$	-	$	1	$	1	

Expenditures:

Capital Outlay	

$	-	$	-	$	-		

$	-		
Total Expenditures	$	-	$	-	$	-		$	-		
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	1			

Other Financing Sources/(Uses)					

Transfer In/(Out)	
$	-	$	-	$	(109)	
$	(109)			
Total Other Financing Sources (Uses)	$	-	$	-	$	(109)	$	(109)			
					
Net Change in Fund Balance	$	-	$	(107)				
					
Fund Balance - Beginning	$	-	$	107				
					
Fund Balance - Ending	$	-	$	0				

Revenues:			
Interest	$	-	$	-	$	20,903	$	20,903	
Total Revenues	$	-	$	-	$	20,903	$	20,903	

Expenditures:			
Capital Outlay	$	-	$	-	$	1,636,158	$	(1,636,158)	
Capital Outlay - Cost Of Issuance	$	-	$	-	$	244,175	$	(244,175)	
Total Expenditures	$	-	$	-	$	1,880,333	$	(1,880,333)	
			
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(1,859,431)		

Other Financing Sources/(Uses)			
Bond Proceeds	$	-	$	-	$	3,238,842	$	3,238,842	
Bond Proceeds - Premium	$	-	$	-	$	-	$	-	
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	3,238,842	$	3,238,842	
			
Net Change in Fund Balance	$	-	$	1,379,412		
			
Fund Balance - Beginning	$	-	$	-		
			
Fund Balance - Ending	$	-	$	1,379,412		

Revenues										
Assessment - Tax Roll	$	-	$	37,833	$	684,130	$	5,820	$	13,731	$	12,441	$	5,284	$	3,461	$	-  $	-  $	-  $	-  $	762,699	
Assessment - Direct	$	10,732	$	-	$	-	$	-	$	5,366	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	16,098	
Miscellaneous Income	$	500	$	-	$	-	$	-	$	-	$	-	$	-	$	118	$	-  $	-  $	-  $	-  $	618	
Total Revenues	$	500	$	-	$	-	$	-	$	-	$	-	$	-	$	118	$	-  $	-  $	-  $	-  $	779,415	

Expenditures:										
Administrative										
Supervisor Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Engineering	$	750	$	250	$	250	$	250	$	250	$	750	$	-	$	125	$	-  $	-  $	-  $	-  $	2,625	
Attorney	$	2,023	$	1,599	$	3,988	$	1,922	$	580	$	2,211	$	-	$	-	$	-  $	-  $	-  $	-  $	12,323	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,500	$	-  $	-  $	-  $	-  $	5,500	
Assessment Administration	$	6,500	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	6,500	
Arbitrage	$	900	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	900	
Dissemination	$	833	$	833	$	833	$	833	$	1,042	$	1,042	$	1,042	$	1,042	$	-  $	-  $	-  $	-  $	7,500	
Trustee Fees	$	4,041	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	4,041	
Management Fees	$	3,344	$	3,344	$	3,344	$	3,344	$	3,344	$	3,344	$	3,344	$	3,344	$	-  $	-  $	-  $	-  $	26,749	
Information Technology	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	-  $	-  $	-  $	-  $	1,200	
Website Maintenance	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	-  $	-  $	-  $	-  $	800	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Postage & Delivery	$	114	$	40	$	27	$	469	$	1,198	$	32	$	50	$	181	$	-  $	-  $	-  $	-  $	2,110	
Insurance	$	5,758	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	5,758	
Printing & Binding	$	-	$	-	$	-	$	0	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	0	
Legal Advertising	$	450	$	618	$	-	$	-	$	388	$	-	$	388	$	-	$	-  $	-  $	-  $	-  $	1,844	
Contingency	$	39	$	-	$	39	$	47	$	146	$	146	$	154	$	122	$	-  $	-  $	-  $	-  $	693	
Office Supplies	$	4	$	4	$	3	$	3	$	1	$	1	$	4	$	2	$	-  $	-  $	-  $	-  $	23	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	175	
Total General & Administrative:	$	25,180	$	6,938	$	8,735	$	7,118	$	7,198	$	7,776	$	5,231	$	10,565	$	-  $	-  $	-  $	-  $	78,741	

Operations & Maintenance
Field Services										
Property Insurance	$	15,979	$	-	$	-	$	-	$	-	$	-	$	1,619	$	-	$	-  $	-  $	-  $	-  $	17,598	
Field Management	$	1,391	$	1,391	$	1,391	$	1,391	$	1,391	$	1,391	$	1,391	$	1,391	$	-  $	-  $	-  $	-  $	11,130	
Landscape Maintenance	$	10,053	$	16,023	$	16,023	$	16,023	$	16,023	$	16,023	$	18,083	$	18,083	$	-  $	-  $	-  $	-  $	126,333	
Landscape Replacement	$	-	$	945	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	945	
Lake Maintenace	$	1,325	$	1,325	$	1,325	$	1,325	$	1,325	$	1,625	$	1,625	$	1,625	$	-  $	-  $	-  $	-  $	11,500	
Streetlights	$	2,905	$	2,678	$	2,674	$	1,651	$	3,392	$	2,865	$	4,235	$	3,900	$	-  $	-  $	-  $	-  $	24,300	
Electric	$	1,440	$	3,525	$	1,386	$	-	$	36	$	111	$	59	$	1,256	$	-  $	-  $	-  $	-  $	7,814	
Water & Sewer	$	6,073	$	29,377	$	4,888	$	1,900	$	1,283	$	562	$	7,307	$	2,052	$	-  $	-  $	-  $	-  $	53,444	
Sidewalk & Asphalt Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Irrigation Repairs	$	361	$	1,764	$	405	$	319	$	61	$	89	$	-	$	-	$	-  $	-  $	-  $	-  $	2,999	
General Repairs & Maintenance	$	1,148	$	913	$	1,231	$	-	$	906	$	-	$	1,647	$	-	$	-  $	-  $	-  $	-  $	5,846	
Contingency	$	-	$	1,079	$	-	$	-	$	13,874	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	14,953	
Subtotal Field Expenses	$	40,675	$	59,021	$	29,323	$	22,609	$	38,292	$	22,666	$	35,967	$	28,308	$	-  $	-  $	-  $	-  $	276,861	

Amenity Expenses
Amenity - Electric	

$	-	

$	-	

$	-	

$	-	

$	892	

$	865	

$	804	

$	890	

$	-  $	-  $	-  $	-  $	3,451	
Amenity - Water	$	-	$	-	$	-	$	3,960	$	3,752	$	230	$	276	$	147	$	-  $	-  $	-  $	-  $	8,365	
Playground Lease	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Internet	$	73	$	73	$	73	$	73	$	73	$	75	$	75	$	75	$	-  $	-  $	-  $	-  $	590	
Pest Control	$	125	$	125	$	125	$	125	$	125	$	3,089	$	125	$	125	$	-  $	-  $	-  $	-  $	3,964	
Janitorial Service	$	1,325	$	1,200	$	1,200	$	1,200	$	1,350	$	1,270	$	1,250	$	1,250	$	-  $	-  $	-  $	-  $	10,045	
Security Services	$	3,957	$	-	$	-	$	-	$	645	$	-	$	2,500	$	2,978	$	-  $	-  $	-  $	-  $	10,080	
Pool Maintenance	$	2,500	$	2,500	$	2,500	$	2,500	$	2,500	$	2,500	$	2,500	$	2,500	$	-  $	-  $	-  $	-  $	20,000	
Amenity Repairs & Maintenance	$	-	$	-	$	573	$	2,249	$	-	$	665	$	-	$	250	$	-  $	-  $	-  $	-  $	3,736	
Amenity Access Management	$	563	$	563	$	563	$	563	$	563	$	563	$	563	$	563	$	-  $	-  $	-  $	-  $	4,500	
Pool Permit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	280	$	-  $	-  $	-  $	-  $	280	
Contingency	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Subtotal Amenity Expenses	$	8,542	$	4,460	$	5,033	$	10,669	$	9,900	$	9,256	$	8,093	$	9,058	$	-  $	-  $	-  $	-  $	65,011	
										
Total Maintenance	$	49,218	$	63,481	$	34,356	$	33,278	$	48,191	$	31,922	$	44,060	$	37,365	$	-  $	-  $	-  $	-  $	341,872	
										
Total Expenditures	$	74,398	$	70,419	$	43,091	$	40,395	$	55,389	$	39,698	$	49,291	$	47,931	$	-  $	-  $	-  $	-  $	420,613	

Other Financing Sources/(Uses)										
Transfer In/Out	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
										
Excess Revenues (Expenditures)	$	(73,898)	$	(70,419)	$	(43,091)	$	(40,395)	$	(55,389)	$	(39,698)	$	(49,291)	$	(47,812)	$	-  $	-  $	-  $	-  $	358,803	
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2024

ON ROLL ASSESSMENTS

	35%	10%	25%					18%	13%	100%							
Date	Distribution	Gross Amount	Discount/Penalty	Commission	Interest	Property Appraiser	Net Receipts	General Fund  2020 Debt Service  2021 Debt Service: AA2				2021 Debt	Service: North	2023 Debt Service	Total	

11/14/23	
10/01/23-10/31/23	
$	21,302.53	
$	(852.10)	
$	(409.01)	
$	-	
$	-	$	
20,041.42  $  6,959.69  $	1,965.39  $	5,037.92  $					
3,567.23	
$	2,511.19	
$  20,041.42	
11/17/23	11/01/23-11/05/23	$	61,073.53	$	(2,443.10)	$  (1,172.61)	$	-	$	-	$	57,457.82  $ 19,953.10  $	5,634.68  $	14,443.49  $					10,227.08	$	7,199.47	$  57,457.82	
11/24/23	11/06/23-11/12/23	$	33,424.67	$	(1,337.03)	$	(641.75)	$	-	$	-	$	31,445.89  $ 10,920.07  $	3,083.78  $	7,904.73  $					5,597.14	$	3,940.17	$  31,445.89	
12/8/23	11/13/23-11/22/23	$	204,652.36	$	(8,186.18)	$  (3,929.32)	$	-	$	-	$	192,536.86  $ 66,861.33  $	18,881.39  $	48,399.07  $					34,270.18	$	24,124.89	$ 192,536.86	
12/21/23	11/23/23-11/30/23	$	1,808,111.56  $	(72,326.19) $  (34,715.71) $	-	$	-	$  1,701,069.66  $ 590,722.08  $	166,817.69  $	427,607.43  $				302,778.22	$	213,144.24	$ 1,701,069.66						
12/29/23	12/01/23-12/15/23	$	106,056.31  $	(3,675.02) $  (2,047.63) $	-	$	-	$	100,333.66  $ 34,842.37  $	9,839.36  $	25,221.44  $				17,858.67	$	12,571.82	$ 100,333.66						
12/31/23	INV#4652063	$	-	$	-	$	-	$	-	$  (15,593.89) $	(15,593.89) $ (5,415.21) $	(1,529.24) $	(3,919.92) $				(2,775.60)	$	(1,953.92)	$ (15,593.89)						
12/31/23	INV#4652064	$	-	$	-	$	-	$	-	$	(8,296.18) $	(8,296.18) $ (2,880.97) $	(813.58)  $	(2,085.46) $				(1,476.66)	$	(1,039.51)	$  (8,296.18)						
1/10/24	12/16/23-12/31/23	$	11,774.18  $	(353.24)  $	(228.42)  $	-	$	-	$	11,192.52  $  3,886.77  $	1,097.61  $	2,813.53  $				1,992.19	$	1,402.42	$  11,192.52						
1/16/24	10/01/23-12/31/23	$	-	$	-	$	-	$	5,566.36	$	-	$	5,566.36  $  1,933.00  $	545.87  $	1,399.25  $				990.77	$	697.47	$	5,566.36						
2/9/24	01/01/24-01/31/24	$	41,289.66	$	(943.43)	$	(806.92)	$	-	$	-	$	39,539.31  $ 13,730.62  $	3,877.48  $	9,939.22  $					7,037.71	$	4,954.28	$  39,539.31			
3/13/24	02/01/24-02/29/24	$	37,203.67	$	(647.27)	$	(731.13)	$	-	$	-	$	35,825.27  $ 12,440.86  $	3,513.25  $	9,005.61  $					6,376.64	$	4,488.91	$  35,825.27			
4/10/24	03/01/24-03/31/24	$	15,548.36	$	(20.43)	$	(310.56)	$	-	$	-	$	15,217.37  $  5,284.46  $	1,492.31  $	3,825.29  $					2,708.57	$	1,906.74	$  15,217.37			
5/20/24	01/01/24-03/31/24	$	-	$	-	$	-	$	206.00  $	-	$	206.00  $	71.54  $	20.20  $	51.78  $					36.67	$	25.81	$	206.00			
5/31/24	04/01/24-04/30/24	$	9,958.79	$	-	$	(199.18)	$	-	$	-	$	9,759.61  $  3,389.17  $	957.09  $	2,453.33  $					1,737.14	$	1,222.88	$	9,759.61			

DIRECT BILL ASSESSMENTS

AG EHC II LEN MULTI
2023-01	STATE 3 LLC		
Interest	
$	120,593.30	
$ 120,593.30	
Date Received	Due Date	Check Number	Net Assessed	Amount Received	Series 2023	
11/30/23	10/1/23	2141376	$ 120,593.30	$	120,593.30	$120,593.30	
			$ 120,593.30	$	120,593.30		

Pine Tree Trail Property, LLC
2024-01		
Net Assessments	
$	21,464.25	
$ 21,464.25		
Date Received	Due Date	Check Number	Net Assessed	Amount Received	General Fund	
10/12/23	10/1/23	1024	$  10,732.13	$	10,732.13	$ 10,732.13	
2/1/24	2/1/24	1006	$	5,366.06	$	5,366.06	$  5,366.06	
	5/1/24		$	5,366.06			
			$  21,464.25	$	16,098.19	$ 16,098.19	
Astonia
Community Development District Long Term Debt Report

SERIES 2020, SPECIAL ASSESSMENT BONDS		
INTEREST RATES:	2.750%, 3.375%, 4.000%		
MATURITY DATE:	5/1/2051		
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE		
RESERVE FUND REQUIREMENT	$108,689		
RESERVE FUND BALANCE	$108,689		
BONDS OUTSTANDING - 3/17/21	$3,830,000		
SPECIAL CALL - 02/01/22	($40,000)		
PRINCIPAL PAYMENT - 05/01/22	($70,000)		
SPECIAL CALL - 05/01/22	($10,000)		
PRINCIPAL PAYMENT - 05/01/23	($75,000)		
PRINCIPAL PAYMENT - 05/01/24	($75,000)		
CURRENT BONDS OUTSTANDING	$3,560,000	

SERIES 2021, AREA 2 SPECIAL ASSESSMENT BONDS		
INTEREST RATES:	2.50%, 3.00%, 3.20%, 4.00%	
MATURITY DATE:	5/1/2052	
RESERVE FUND DEFINITION	MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$558,040	
RESERVE FUND BALANCE	$558,040	
BONDS OUTSTANDING - 7/20/21	$10,065,000	
PRINCIPAL PAYMENT - 05/01/23	($205,000)	
PRINCIPAL PAYMENT - 05/01/24	($210,000)	
CURRENT BONDS OUTSTANDING	$10,065,000	

SERIES 2021, NORTH PARCEL SPECIAL ASSESSMENT BONDS		
INTEREST RATES:	2.50%, 3.00%, 3.20%, 4.00%		
MATURITY DATE:	5/1/2052		
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE		
RESERVE FUND REQUIREMENT	$197,686		
RESERVE FUND BALANCE	$197,686		
BONDS OUTSTANDING - 7/20/21	$7,155,000		
PRINCIPAL PAYMENT - 05/01/22	($145,000)		
PRINCIPAL PAYMENT - 05/01/23	($150,000)		
PRINCIPAL PAYMENT - 05/01/24	($155,000)		
CURRENT BONDS OUTSTANDING	$6,705,000	

SERIES 2023, AREA 3 SPECIAL ASSESSMENT BONDS		
INTEREST RATES:	4.350%, 5.125%, 5.375%	
MATURITY DATE:	6/15/2053	
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$139,194	
RESERVE FUND BALANCE	$139,194	
BONDS OUTSTANDING - 05/23/23	$4,165,000	
CURRENT BONDS OUTSTANDING	$4,165,000	

SERIES 2024, AREA 4 SPECIAL ASSESSMENT BONDS			
INTEREST RATES:	4.500%, 5.375%, 5.700%		
MATURITY DATE:
RESERVE FUND DEFINITION RESERVE FUND REQUIREMENT	5/1/2054
MAXIMUM ANNUAL DEBT SERVICE
$251,983		
RESERVE FUND BALANCE	$251,983		
BONDS OUTSTANDING - 05/23/23		$3,640,000	
CURRENT BONDS OUTSTANDING		$3,640,000