North Boulevard Community Development District

Agenda July 15, 2025

North Boulevard
Community Development District

219 East Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
July 8, 2025
Board of Supervisors
North Boulevard Community Development District

Dear Board Members:

The regular meeting of the Board of Supervisors of North Boulevard Community Development District will be held Tuesday, July 15, 2025 at 11:30 AM at the Holiday Inn Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, FL 33880.

Those members of the public wishing to attend the meeting can do so using the information below:
Zoom Video Link: https://us06web.zoom.us/j/85434991526
Zoom Call-In Information: 1-646-931-3860	Meeting ID: 854 3499 1526

Audit Committee Meeting
Roll Call
Public Comment Period
Review of Proposals and Tally of Audit Committee Members Rankings
Grau & Associates
Adjournment

Board of Supervisors Meeting

Roll Call
Public Comment Period
Organizational Matters
Acceptance of Resignation of Adam Rhinehart
Appointment of Individual to Fill Board Vacancy in Seat # 2 (Exp. 2026)
Administration of Oath of Office to Newly Appointed Individual
Consideration of Resolution 2025-11 Electing Officers
Public Hearing on the Adoption of the Fiscal Year 2026 Budget
Consideration of Resolution 2025-12 Adopting the Fiscal Year 2026 Budget and Appropriating Funds
Consideration of Resolution 2025-13 Imposing Special Assessments and Certifying an Assessment Roll
Approval of Minutes of the May 20, 2025, Board of Supervisors Meeting
Acceptance of the Rankings of the Audit Committee and Authorizing Staff to Send a Notice of Intent to Award
Consideration of 2025-14 Setting a Public Hearing to Amend Adopted Parking Policies
Consideration of 2025-15 Removing and Appointing an Assistant Secretary
Consideration of Resolution 2025-16 Authorizing Spending Limits
Review and Acceptance of Fiscal Year 2024 Audit Report
Discussion of Property Encroachments
Staff Reports
Attorney
Engineer
Consideration of Work Authorization 2025-2 for Annual Engineer’s Report
Presentation of Annual Engineer’s Report
Field Manager’s Report
District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
Consideration of Fiscal Year 2026 Meeting Schedule
District Goals and Objectives
Adoption of Fiscal Year 2026 Goals & Objectives
Presentation of Fiscal Year 2025 Goals & Objectives and Authorizing the Chair to Execute
Reminder: Next Meeting- August 11 at 6:00 PM @ Tom Fellows Community Center
Other Business
Supervisors Requests
Adjournment

Audit Committee Meeting

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Proposal to Provide Financial Auditing Services:
NORTH BOULEVARD
COMMUNITY DEVELOPMENT DISTRICT

Proposal Due: June 27, 2025 5:00PM

Submitted to:
North Boulevard
Community Development District c/o District Manager
219 East Livingston Street Orlando, Florida 32801

Submitted by:
Antonio J. Grau, Partner Grau & Associates
1001 Yamato Road, Suite 301 Boca Raton, Florida 33431 Tel	(561) 994-9299
(800) 229-4728
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

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

June 27, 2025

North Boulevard Community Development District c/o District Manager
219 East Livingston Street Orlando, Florida 32801

Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2025, with an option for four (4) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the North Boulevard Community Development District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you an effective and efficient audit.

Government audits are at the core of our practice: 95% of our work is performing audits for local governments and of that 98% are for special districts. With our significant experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to your operations.

Why Grau & Associates:

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

Servicing your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.

Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year-round, updating, collaborating, and assisting you in implementing new legislation, rules and standards that affect your organization. We are also available as a sounding board and assist with technical questions.

Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.
Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.

This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.

We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or David Caplivski, CPA (dcaplivski@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience.

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

Grau’s Focus and Experience

3
Partners

11
Professional Staff

2
Administrative Professionals
10/16
Employees are CPAS

Year founded

Properly registered and licensed professional corporation by the state of FLORIDA

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

See next page for report and certificate
⇒ External quality review program:
consistently receives a pass
⇒ Internal: ongoing monitoring to
maintain quality

AICPA | FICPA | GFOA | FASD | FGFOA

Firm & Staff Experience

Profile Briefs:
Antonio J GRAU, CPA (Partner)
Years Performing Audits: 35+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 56 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

David Caplivski, CPA (Partner)
Years Performing Audits: 13+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 64 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

YOUR ENGAGEMENT TEAM

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

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

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

Clients Served (partial list)

(>300) Various Special Districts, including:		
Bayside Improvement Community Development District Dunes Community Development District
Fishhawk Community Development District (I,II,IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District	St. Lucie West Services District
Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District
Bay Laurel Center Community Development District	
Boca Raton Airport Authority Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control		

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

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	56
Total Hours	80 (includes of 4 hours of Ethics CPE)
David Caplivski, CPA/CITP, Partner
Contact : dcaplivski@graucpa.com / 561-939-6676
Experience
Grau & Associates	Partner	2021-Present	
Grau & Associates	Manager	2014-2020	
Grau & Associates	Senior Auditor	2013-2014	
Grau & Associates	Staff Auditor	2010-2013	

Education
Florida Atlantic University (2009) Master of Accounting
Nova Southeastern University (2002) Bachelor of Science
Environmental Studies

Certifications and Certificates
Certified Public Accountant (2011)
AICPA Certified Information Technology Professional (2018) AICPA Accreditation COSO Internal Control Certificate (2022)

Clients Served (partial list)
(>300) Various Special Districts	Hispanic Human Resource Council	
Aid to Victims of Domestic Abuse	Loxahatchee Groves Water Control District	
Boca Raton Airport Authority	Old Plantation Water Control District	
Broward Education Foundation	Pinetree Water Control District	
CareerSource Brevard	San Carlos Park Fire & Rescue Retirement Plan	
CareerSource Central Florida 403 (b) Plan	South Indian River Water Control District	
City of Lauderhill GERS	South Trail Fire Protection & Rescue District	
City of Parkland Police Pension Fund	Town of Haverhill	
City of Sunrise GERS	Town of Hypoluxo	
Coquina Water Control District	Town of Hillsboro Beach	
Central County Water Control District	Town of Lantana	
City of Miami (program specific audits)	Town of Lauderdale By-The–Sea Volunteer Fire Pension	
City of West Park	Town of Pembroke Park	
Coquina Water Control District	Village of Wellington	
East Central Regional Wastewater Treatment Facl.	Village of Golf	
East Naples Fire Control & Rescue District		

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	64
Total Hours	88 (includes 4 hours of Ethics CPE)
Professional Associations
Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants Member, Florida Government Finance Officers Association Member, Florida Association of Special Districts

References

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

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

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

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

Specific Audit Approach

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

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

PHASE I:
Preliminary Planning
PHASE II:
Execution of the Audit Plan
PHASE III:
Completion and Delivery

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.

During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.
Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
» Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
»  Perform tests of compliance.
Phase III - Completion and Delivery

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

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

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

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.

In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.

In addition to communicating any recommendations, we will also communicate the following, if any:

» Significant audit adjustments;
» Significant deficiencies or material weaknesses;
» Disagreements with management; and
»  Difficulties encountered in performing the audit.
Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no “surprises” in the management letter and fosters a professional, cooperative atmosphere.

Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.

Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2025-2029 are as follows:

  Year Ended September 30,			Fee		
2025	$3,400	
2026	$3,500	
2027	$3,600	
2028	$3,700	
2029	$3,800	
TOTAL (2025-2029)	$18,000	

The above fee is based on the assumption that the District maintains its current level of operations. Should conditions change or Bonds are issued the fee would be adjusted accordingly upon approval from all parties concerned.

Supplemental Information

PARTIAL LIST OF CLIENTS

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

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

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

ARBITRAGE

The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

Current Arbitrage Calculations

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

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

North Boulevard CDD Auditor Selection								
	
Ability of Personnel (20 pts)	
Proposer's Experience (20 pts)	
Understading of Scope of Work (20 pts)	
Ability to Furnish the Required Services (20 pts)	

Price (20 pts)	
Total Points Earned	
Ranking
(1 being highest)	
					
2025- $3,400			
					2026- $3,500			
					2027- $3,600			
					2028- $3,700			
					2029- $3,800			
Grau & Associates								

Board of Supervisors Meeting

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From: Monica Virgen mvirgen@gmscfl.com
Subject: Fwd: CDD Boards
Date: July 8, 2025 at 4:25 PM
To:

From: Adam Rhinehart <adam@cassidylanddev.com> Date: Mon, Jun 30, 2025 at 2:27 PM
Subject: CDD Boards
To: Tricia Adams <tadams@gmscfl.com>

Tricia,
I need to resign my position on the North Boulevard and Davenport Road South CDD boards.
Please let me know if you need anything else from me. Thank you,
Adam Rhinehart
Oakley Rhinehart Cassidy, LLC 346 East Central Avenue Winter Haven, FL 33880

--
Tricia L. Adams District Manager
Governmental Management Services - Central Florida, LLC 219 E Livingston St
Orlando, FL 32801
O: 407.841.5524 ext. 138
C: 863.241.8050

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RESOLUTION 2025-11
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT ELECTING THE OFFICERS OF THE NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT AND PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, the North Boulevard Community Development District (“District”), is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within the City of Haines City, Florida; and
WHEREAS, the Board of Supervisors of the District (“Board”) desires to elect the
Officers of the District.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The following persons are elected to the offices shown:

Chairperson	 		
Vice Chairperson	 		
Secretary	 		
Assistant Secretary	 		
Assistant Secretary	 		
Assistant Secretary	 		

SECTION 2. This Resolution shall become effective immediately upon its adoption.
PASSED AND ADOPTED this 15th day of July 2025.

ATTEST:

Secretary/Assistant Secretary	NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT

Chairperson/Vice Chairperson, Board of Supervisors	

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RESOLUTION 2025-12
THE ANNUAL APPROPRIATION RESOLUTION OF THE NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2025, AND ENDING SEPTEMBER 30, 2026; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2025, submitted to the Board of Supervisors (“Board”) of the North Boulevard Community Development District (“District”) proposed budgets (“Proposed Budget”) for the fiscal year beginning October 1, 2025 and ending September 30, 2026 (“Fiscal Year 2026”) 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 NORTH BOULEVARD 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 North Boulevard Community Development District for the Fiscal Year Ending September 30, 2026.”

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 2026, 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	$	

DEBT SERVICE FUND (SERIES 2017)	$	
DEBT SERVICE FUND (SERIES 2019)	$	

CAPITAL RESERVE FUNDS	$	
TOTAL ALL FUNDS	$	
SECTION 3. BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2026 or within 60 days following the end of the Fiscal Year 2026 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 15TH DAY OF JULY 2025.
ATTEST:	NORTH BOULEVARD
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary
By:	 Its:	

Exhibit A:	Adopted Budget for Fiscal Year 2026
Exhibit A
Table of Contents

1-2		General Fund	

3-6	
	General Fund Narrative	

7	
	Series 2017 Debt Service Fund	

8	
	Series 2017 Amortization Schedule	

9	
	Series 2019 Debt Service Fund	

10	
	Series 2019 Amortization Schedule	

11	
	Capital Reserve Fund	
North Boulevard
Community Development District
Proposed Budget General Fund

	Adopted
Budget	Actuals
Thru	Projected
Next	Projected
Thru	Proposed
Budget	
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Revenues						
Assessments - On Roll	$	431,702	$	431,966	$	-	$	431,966	$	531,702	
Other Income	$	-	$	90	$	-	$	90	$	-	
Total Revenues	$	431,702	$	432,056	$	-	$	432,056	$	531,702	

Expenditures						
Administrative						
Supervisor Fees	$	12,000	$	4,600	$	4,000	$	8,600	$	12,000	
FICA Expense	$	-	$	275	$	306	$	581	$	918	
Engineering Fees	$	10,000	$	5,723	$	2,861	$	8,584	$	10,000	
Dissemination Agent	$	6,825	$	4,550	$	2,275	$	6,825	$	7,030	
Attorney Fees	$	19,000	$	15,447	$	7,724	$	23,171	$	25,000	
Assessment Administration	$	5,250	$	5,250	$	-	$	5,250	$	5,408	
Annual Audit	$	4,900	$	4,900	$	-	$	4,900	$	5,000	
Trustee Fees	$	7,780	$	7,758	$	-	$	7,758	$	8,514	
Management Fees	$	45,000	$	30,000	$	15,000	$	45,000	$	46,350	
Information Technology	$	1,890	$	1,260	$	630	$	1,890	$	1,947	
Website Maintenance	$	1,260	$	840	$	420	$	1,260	$	1,298	
Postage & Delivery	$	1,100	$	1,087	$	260	$	1,347	$	1,300	
Telephone	$	50	$	-	$	50	$	50	$	-	
Printing & Binding	$	400	$	154	$	77	$	231	$	400	
Insurance	$	8,455	$	7,296	$	-	$	7,296	$	8,390	
Legal Advertising	$	5,000	$	2,631	$	2,629	$	5,260	$	5,300	
Contingency	$	3,000	$	375	$	380	$	755	$	2,800	
Office Supplies	$	100	$	1	$	25	$	26	$	100	
Dues, Licenses & Fees	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	132,185	$	92,323	$	36,637	$	128,960	$	141,929	
North Boulevard
Community Development District
Proposed Budget General Fund

Adopted
Budget	Actuals
Thru	Projected
Next	Projected
Thru	Proposed
Budget		
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026		

Operation and Maintenance						
Field Expenditures
Field Management	
$	8,348	
$	5,565	
$	2,782	
$	8,348	
$	8,598	
Electric	$	9,490	$	3,840	$	2,320	$	6,160	$	9,490	
Streetlights	$	30,418	$	14,984	$	10,000	$	24,984	$	30,418	
Property Insurance	$	6,333	$	5,064	$	-	$	5,064	$	5,824	
Landscape Maintenance	$	58,860	$	34,335	$	19,620	$	53,955	$	60,626	
Landscape Replacement & Enhancement	$	20,000	$	18,000	$	-	$	18,000	$	20,000	
Irrigation Repairs	$	5,500	$	6,650	$	1,163	$	7,814	$	5,500	
General Field Repairs & Maintenance	$	15,000	$	18,845	$	675	$	19,520	$	20,000	
Contingency	$	10,000	$	1,264	$	1,200	$	2,464	$	9,700	
Subtotal	 $	163,948	$	108,549	$	37,761	$	146,310	$	170,155 						

Amenity Expenditures						
Inter-Governmental Expense	$	92,509	$	92,509	$	-	$	92,509	$	78,374	
Trash Collection	$	2,100	$	1,567	$	784	$	2,351	$	2,793	
Pest Control

Subtotal
 $	960	$	-	$	960	$	960	$	960 
 $	95,569	$	94,076	$	1,744	$	95,820	$	82,127 

Subtotal Operations & Maintenance	$	259,517	$	202,625	$	39,504	$	242,129	$	252,282	

Other Financing Sources/Uses:
Capital Reserve	

$	40,000	

$	-	

$	40,000	

$	40,000	

$	137,490	
Total Other Financing Sources/Uses	$	40,000	$	-	$	40,000	$	40,000	$	137,490	
						
Total Expenditures	$	431,702	$	294,948	$	116,141	$	411,089	$	531,702	
						
Excess Revenues/(Expenditures)	$	-	$	137,108	$  (116,141)	$	20,967	$	-	

Net Assessments	$531,702	
Add: Discounts & Collections 7%	$40,021	
Gross Assessments	$571,722	

Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Platted	389.00	389.00	1.00	$531,701.80	$1,366.84	$1,469.72	

Platted
$	1,469.72  $
1,193.30  $
276.42

North Boulevard Community Development District
General Fund Budget

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. Amount is based on 5 Supervisors attending 5 meetings during the fiscal year.

FICA Expense

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

Engineering Fees

The District's engineer will provide general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices, etc.

Dissemination Agent

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 2019 and 2022 bond series. Governmental Management Services – Central Florida, LLC completes these reporting requirements.

Attorney Fees

The District's legal counsel provides general legal services to the District, e.g. attendance and preparation for monthly meetings, preparation and review of agreements, resolutions, etc.

Assessment Administration

The District is contracted with Governmental Management Services – Central Florida, LLC to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Annual Audit

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

Trustee Fees

The District will pay annual trustee fees for the Series 2017 and Series 2019 bonds.
North Boulevard Community Development District
General Fund Budget

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

Website Maintenance

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

Postage & Delivery

Mailing of agenda packages, overnight deliveries, correspondence, etc.

Printing & Binding

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

Insurance

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

Legal Advertising

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

Contingency

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

Office Supplies

Costs for general office supplies needed for the district.

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.
North Boulevard Community Development District
General Fund Budget

Operation and Maintenance Field Expenditures:

Field Management

The District is contracted with Governmental Management Services-Central Florida, LLC for onsite field management of contracts for the District such as landscape and lake maintenance. Services include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Electric

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

Street Lights

Encompasses the budgeted amount for the District’s decorative light poles and fixtures in various locations.

Property Insurance

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

Landscape Maintenance

Represents the maintenance of the landscaping within the common areas of the District.

Landscape Replacement & Enhancement

Represents the estimated cost of replacing landscaping within the common areas of the District. This includes annual mulching and yearly general plant and sod replacements.

Irrigation Repairs

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

General Field Repairs & Maintenance

The estimated costs that the District will incur for repairs and maintenance. This includes sidewalks, roads, fences, lighting features, and monuments.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any field category.
North Boulevard Community Development District
General Fund Budget

Amenity Expenses

Inter-Governmental Expense – Holly Hill Road East CDD

The District entered into an Interlocal Agreement with Holly Hill Road East Community Development District (CDD) for the use of their amenity facilities. This cost is based on the overall amenity budget of Holly Hill Road East CDD.

Trash Collection

Represents the cost incurred for waste collection throughout the district.

Pest Control

Represents the cost incurred for pest control throughout the district.

Playground Improvements

Represents the cost incurred for the playground.

Other Financing Sources/Uses

Capital Reserve

Represents projected excess funds transfer out to the Capital Reserve Fund
North Boulevard
Community Development District Proposed Budget
Debt Service Fund Series 2017						
	Adopted
Budget	Actuals
Thru	Projected
Next	Projected
Thru	Proposed
Budget	
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Revenues						
Assessments - Tax Roll	$	258,211	$	258,370	$	-	$	258,370	$	258,211	
Interest	$	6,000	$	9,058	$	4,529	$	13,588	$	6,000	
Carry Forward Surplus (1)	$	161,143	$	161,846	$	-	$	161,846	$	188,352	
Total Revenues	$	425,354	$	429,274	$	4,529	$	433,803	$	452,563	

Expenditures						
Interest - 11/1	$	82,726	$	82,726	$	-	$	82,726	$	81,086	
Principal - 5/1	$	80,000	$	80,000	$	-	$	80,000	$	85,000	
Interest - 5/1	$	82,726	$	82,726	$	-	$	82,726	$	81,086	
Total Expenditures	$	245,451	$	245,451	$	-	$	245,451	$	247,171	
						
Excess Revenues/(Expenditures)	$	179,902	$	183,823	$	4,529	$	188,352	$	205,392	
				
Interest - 11/1	
 $	79,343.13	

(1) Carryforward Surplus is net of Debt Servi	
ce Reserve Funds			Total	$	79,343.13	
Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit		
Single Family	44.00	$46,904.14	$1,066.00	$1,146.24		
Single Family	35.00	$45,536.15	$1,301.03	$1,398.96		
Single Family	137.00	$165,770.60	$1,210.00	$1,301.08		
		$258,210.89				
North Boulevard Community Development District Series 2017 Special Assessment Bonds
Amortization Schedule

Date		Balance		Prinicpal		Interest		Total	

05/01/25	
$	
3,460,000.00	
$	
80,000.00	
$	
82,725.63			
11/01/25	$	3,380,000.00	$	-	$	81,085.63	$	243,811.25	
05/01/26	$	3,380,000.00	$	85,000.00	$	81,085.63			
11/01/26	$	3,295,000.00	$	-	$	79,343.13	$	245,428.75	
05/01/27	$	3,295,000.00	$	90,000.00	$	79,343.13			
11/01/27	$	3,205,000.00	$	-	$	77,498.13	$	246,841.25	
05/01/28	$	3,205,000.00	$	90,000.00	$	77,498.13			
11/01/28	$	3,115,000.00	$	-	$	75,653.13	$	243,151.25	
05/01/29	$	3,115,000.00	$	95,000.00	$	75,653.13			
11/01/29	$	3,020,000.00	$	-	$	73,456.25	$	244,109.38	
05/01/30	$	3,020,000.00	$	100,000.00	$	73,456.25			
11/01/30	$	2,920,000.00	$	-	$	71,143.75	$	244,600.00	
05/01/31	$	2,920,000.00	$	105,000.00	$	71,143.75			
11/01/31	$	2,815,000.00	$	-	$	68,715.63	$	244,859.38	
05/01/32	$	2,815,000.00	$	110,000.00	$	68,715.63			
11/01/32	$	2,705,000.00	$	-	$	66,171.88	$	244,887.50	
05/01/33	$	2,705,000.00	$	115,000.00	$	66,171.88			
11/01/33	$	2,590,000.00	$	-	$	63,512.50	$	244,684.38	
05/01/34	$	2,590,000.00	$	120,000.00	$	63,512.50			
11/01/34	$	2,470,000.00	$	-	$	60,737.50	$	244,250.00	
05/01/35	$	2,470,000.00	$	125,000.00	$	60,737.50			
11/01/35	$	2,345,000.00	$	-	$	57,846.88	$	243,584.38	
05/01/36	$	2,345,000.00	$	130,000.00	$	57,846.88			
11/01/36	$	2,215,000.00	$	-	$	54,840.63	$	242,687.50	
05/01/37	$	2,215,000.00	$	140,000.00	$	54,840.63			
11/01/37	$	2,075,000.00	$	-	$	51,603.13	$	246,443.75	
05/01/38	$	2,075,000.00	$	145,000.00	$	51,603.13			
11/01/38	$	1,930,000.00	$	-	$	48,250.00	$	244,853.13	
05/01/39	$	1,930,000.00	$	155,000.00	$	48,250.00			
11/01/39	$	1,775,000.00	$	-	$	44,375.00	$	247,625.00	
05/01/40	$	1,775,000.00	$	160,000.00	$	44,375.00			
11/01/40	$	1,615,000.00	$	-	$	40,375.00	$	244,750.00	
05/01/41	$	1,615,000.00	$	170,000.00	$	40,375.00			
11/01/41	$	1,445,000.00	$	-	$	36,125.00	$	246,500.00	
05/01/42	$	1,445,000.00	$	175,000.00	$	36,125.00			
11/01/42	$	1,270,000.00	$	-	$	31,750.00	$	242,875.00	
05/01/43	$	1,270,000.00	$	185,000.00	$	31,750.00			
11/01/43	$	1,085,000.00	$	-	$	27,125.00	$	243,875.00	
05/01/44	$	1,085,000.00	$	195,000.00	$	27,125.00			
11/01/44	$	890,000.00	$	-	$	22,250.00	$	244,375.00	
05/01/45	$	890,000.00	$	205,000.00	$	22,250.00			
11/01/45	$	685,000.00	$	-	$	17,125.00	$	244,375.00	
05/01/46	$	685,000.00	$	215,000.00	$	17,125.00			
11/01/46	$	470,000.00	$	-	$	11,750.00	$	243,875.00	
05/01/47	$	470,000.00	$	230,000.00	$	11,750.00			
11/01/47	$	240,000.00	$	-	$	6,000.00	$	247,750.00	
05/01/48	$	240,000.00	$	240,000.00	$	6,000.00	$	246,000.00	
			$	3,460,000.00	$	2,416,191.88	$	5,876,191.88	
North Boulevard
Community Development District Proposed Budget
Debt Service Fund Series 2019

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Revenues						
Assessments - Tax Roll	$	209,762	$	209,891	$	-	$	209,891	$	209,762	
Interest	$	5,000	$	6,983	$	3,492	$	10,475	$	5,000	
Carry Forward Surplus (1)	$	159,358	$	160,169	$	-	$	160,169	$	170,966	
Total Revenues	$	374,120	$	377,043	$	3,492	$	380,535	$	385,728	

Expenditures						
Interest - 11/1	$	77,869	$	77,869	$	-	$	77,869	$	76,700	
Principal - 11/1	$	55,000	$	55,000	$	-	$	55,000	$	55,000	
Interest - 5/1	$	76,700	$	76,700	$	-	$	76,700	$	75,394	
Total Expenditures	$	209,569	$	209,569	$	-	$	209,569	$	207,094	
						
Excess Revenues/(Expenditures)	$	164,551	$	167,475	$	3,492	$	170,966	$	178,634	
				
Interest - 11/1	
$	75,393.75	
				Principal - 11/1	 $	60,000.00	

(1) Carryforward Surplus is net of Debt Service Reserve Funds
Total  $
135,393.75

Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family	173.00	$209,761.95	$1,212.50	$1,303.76	
		$209,761.95			
North Boulevrd Community Development District Series 2019 Special Assessment Bonds
Amortization Schedule

Date		Balance		Prinicpal		Interest		Total	

05/01/25	

$	

2,795,000.00	

$	

-	

$	

76,700.00			
11/01/25	$	2,795,000.00	$	55,000.00	$	76,700.00	$	208,400.00	
05/01/26	$	2,740,000.00	$	-	$	75,393.75			
11/01/26	$	2,740,000.00	$	60,000.00	$	75,393.75	$	210,787.50	
05/01/27	$	2,680,000.00	$	-	$	73,968.75			
11/01/27	$	2,680,000.00	$	60,000.00	$	73,968.75	$	207,937.50	
05/01/28	$	2,620,000.00	$	-	$	72,543.75			
11/01/28	$	2,620,000.00	$	65,000.00	$	72,543.75	$	210,087.50	
05/01/29	$	2,555,000.00	$	-	$	71,000.00			
11/01/29	$	2,555,000.00	$	65,000.00	$	71,000.00	$	207,000.00	
05/01/30	$	2,490,000.00	$	-	$	69,456.25			
11/01/30	$	2,490,000.00	$	70,000.00	$	69,456.25	$	208,912.50	
05/01/31	$	2,420,000.00	$	-	$	67,531.25			
11/01/31	$	2,420,000.00	$	75,000.00	$	67,531.25	$	210,062.50	
05/01/32	$	2,345,000.00	$	-	$	65,468.75			
11/01/32	$	2,345,000.00	$	80,000.00	$	65,468.75	$	210,937.50	
05/01/33	$	2,265,000.00	$	-	$	63,268.75			
11/01/33	$	2,265,000.00	$	85,000.00	$	63,268.75	$	211,537.50	
05/01/34	$	2,180,000.00	$	-	$	60,931.25			
11/01/34	$	2,180,000.00	$	90,000.00	$	60,931.25	$	211,862.50	
05/01/35	$	2,090,000.00	$	-	$	58,456.25			
11/01/35	$	2,090,000.00	$	95,000.00	$	58,456.25	$	211,912.50	
05/01/36	$	1,995,000.00	$	-	$	55,843.75			
11/01/36	$	1,995,000.00	$	95,000.00	$	55,843.75	$	206,687.50	
05/01/37	$	1,900,000.00	$	-	$	53,231.25			
11/01/37	$	1,900,000.00	$	105,000.00	$	53,231.25	$	211,462.50	
05/01/38	$	1,795,000.00	$	-	$	50,343.75			
11/01/38	$	1,795,000.00	$	110,000.00	$	50,343.75	$	210,687.50	
05/01/39	$	1,685,000.00	$	-	$	47,318.75			
11/01/39	$	1,685,000.00	$	115,000.00	$	47,318.75	$	209,637.50	
05/01/40	$	1,570,000.00	$	-	$	44,156.25			
11/01/40	$	1,570,000.00	$	120,000.00	$	44,156.25	$	208,312.50	
05/01/41	$	1,450,000.00	$	-	$	40,781.25			
11/01/41	$	1,450,000.00	$	130,000.00	$	40,781.25	$	211,562.50	
05/01/42	$	1,320,000.00	$	-	$	37,125.00			
11/01/42	$	1,320,000.00	$	135,000.00	$	37,125.00	$	209,250.00	
05/01/43	$	1,185,000.00	$	-	$	33,328.13			
11/01/43	$	1,185,000.00	$	145,000.00	$	33,328.13	$	211,656.25	
05/01/44	$	1,040,000.00	$	-	$	29,250.00			
11/01/44	$	1,040,000.00	$	150,000.00	$	29,250.00	$	208,500.00	
05/01/45	$	890,000.00	$	-	$	25,031.25			
11/01/45	$	890,000.00	$	160,000.00	$	25,031.25	$	210,062.50	
05/01/46	$	730,000.00	$	-	$	20,531.25			
11/01/46	$	730,000.00	$	170,000.00	$	20,531.25	$	211,062.50	
05/01/47	$	560,000.00	$	-	$	15,750.00			
11/01/47	$	560,000.00	$	175,000.00	$	15,750.00	$	206,500.00	
05/01/48	$	385,000.00	$	-	$	10,828.13			
11/01/48	$	385,000.00	$	185,000.00	$	10,828.13	$	206,656.25	
05/01/49	$	200,000.00	$	-	$	5,625.00			
11/01/49	$	200,000.00	$	200,000.00	$	5,625.00	$	211,250.00	
			$	2,795,000.00	$	2,447,725.00	$	5,242,725.00	
North Boulevard
Community Development District
Proposed Budget Capital Reserve Fund

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget		
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026		
Revenues						
Interest	$	-	$	20	$	10	$	29	$	-	
Carry Forward Surplus	$	9,275	$	29,384	$	-	$	29,384	$	69,413	
Total Revenues	$	9,275	$	29,404	$	10	$	29,413	$	69,413	

Expenditures						
Reserve Study	$	-	$	-	$	-	$	-	$	5,000	
Total Expenditures	$	-	$	-	$	-	$	-	$	5,000				

Other Financing Sources/Uses:						
Transfer In	$	40,000	$	-	$	40,000	$	40,000	$	137,490	
Total Other Financing Sources/Uses	$	40,000	$	-	$	40,000	$	40,000	$	137,490	
						
Excess Revenues/(Expenditures)	$	49,275	$	29,404	$	40,010	$	69,413	$	201,904	

!!"#$%& "
RESOLUTION 2025-13
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2026; 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 North Boulevard 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, 2025, and ending September 30, 2026 (“Fiscal Year 2026”), attached hereto as Exhibit A and incorporated by reference herein; and

WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and
WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and
WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and

WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Adopted Budget; and
WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2026; and
WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and

WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the North Boulevard Community Development District (“Assessment Roll”) attached to this Resolution as Exhibit B and incorporated as a material part of this Resolution by this reference, and to certify the Assessment Roll to the County Tax Collector pursuant to the Uniform Method; and
WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. BENEFIT & ALLOCATION FINDINGS. The Board hereby finds and determines that the provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands, as shown in Exhibits A and B, is hereby found to be fair and reasonable.

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

SECTION 3. COLLECTION. The collection of the operation and maintenance special assessments and previously levied debt service assessments shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method, as indicated on Exhibits A and B. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.
SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit B, is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.
SECTION 5. ASSESSMENT ROLL AMENDMENT. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.

SECTION 6. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.
SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

PASSED AND ADOPTED THIS 15TH DAY OF JULY 2025.
ATTEST:	NORTH BOULEVARD
COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary
By: 	  Its: 	
Exhibit A:	Adopted Budget for Fiscal Year 2026
Exhibit B:	Assessment Roll
Exhibit A
Table of Contents

1-2		General Fund	

3-6	
	General Fund Narrative	

7	
	Series 2017 Debt Service Fund	

8	
	Series 2017 Amortization Schedule	

9	
	Series 2019 Debt Service Fund	

10	
	Series 2019 Amortization Schedule	

11	
	Capital Reserve Fund	
North Boulevard
Community Development District
Proposed Budget General Fund

	Adopted
Budget	Actuals
Thru	Projected
Next	Projected
Thru	Proposed
Budget	
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Revenues						
Assessments - On Roll	$	431,702	$	431,966	$	-	$	431,966	$	531,702	
Other Income	$	-	$	90	$	-	$	90	$	-	
Total Revenues	$	431,702	$	432,056	$	-	$	432,056	$	531,702	

Expenditures						
Administrative						
Supervisor Fees	$	12,000	$	4,600	$	4,000	$	8,600	$	12,000	
FICA Expense	$	-	$	275	$	306	$	581	$	918	
Engineering Fees	$	10,000	$	5,723	$	2,861	$	8,584	$	10,000	
Dissemination Agent	$	6,825	$	4,550	$	2,275	$	6,825	$	7,030	
Attorney Fees	$	19,000	$	15,447	$	7,724	$	23,171	$	25,000	
Assessment Administration	$	5,250	$	5,250	$	-	$	5,250	$	5,408	
Annual Audit	$	4,900	$	4,900	$	-	$	4,900	$	5,000	
Trustee Fees	$	7,780	$	7,758	$	-	$	7,758	$	8,514	
Management Fees	$	45,000	$	30,000	$	15,000	$	45,000	$	46,350	
Information Technology	$	1,890	$	1,260	$	630	$	1,890	$	1,947	
Website Maintenance	$	1,260	$	840	$	420	$	1,260	$	1,298	
Postage & Delivery	$	1,100	$	1,087	$	260	$	1,347	$	1,300	
Telephone	$	50	$	-	$	50	$	50	$	-	
Printing & Binding	$	400	$	154	$	77	$	231	$	400	
Insurance	$	8,455	$	7,296	$	-	$	7,296	$	8,390	
Legal Advertising	$	5,000	$	2,631	$	2,629	$	5,260	$	5,300	
Contingency	$	3,000	$	375	$	380	$	755	$	2,800	
Office Supplies	$	100	$	1	$	25	$	26	$	100	
Dues, Licenses & Fees	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	132,185	$	92,323	$	36,637	$	128,960	$	141,929	
North Boulevard
Community Development District
Proposed Budget General Fund

Adopted
Budget	Actuals
Thru	Projected
Next	Projected
Thru	Proposed
Budget		
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026		

Operation and Maintenance						
Field Expenditures
Field Management	
$	8,348	
$	5,565	
$	2,782	
$	8,348	
$	8,598	
Electric	$	9,490	$	3,840	$	2,320	$	6,160	$	9,490	
Streetlights	$	30,418	$	14,984	$	10,000	$	24,984	$	30,418	
Property Insurance	$	6,333	$	5,064	$	-	$	5,064	$	5,824	
Landscape Maintenance	$	58,860	$	34,335	$	19,620	$	53,955	$	60,626	
Landscape Replacement & Enhancement	$	20,000	$	18,000	$	-	$	18,000	$	20,000	
Irrigation Repairs	$	5,500	$	6,650	$	1,163	$	7,814	$	5,500	
General Field Repairs & Maintenance	$	15,000	$	18,845	$	675	$	19,520	$	20,000	
Contingency	$	10,000	$	1,264	$	1,200	$	2,464	$	9,700	
Subtotal	 $	163,948	$	108,549	$	37,761	$	146,310	$	170,155 						

Amenity Expenditures						
Inter-Governmental Expense	$	92,509	$	92,509	$	-	$	92,509	$	78,374	
Trash Collection	$	2,100	$	1,567	$	784	$	2,351	$	2,793	
Pest Control

Subtotal
 $	960	$	-	$	960	$	960	$	960 
 $	95,569	$	94,076	$	1,744	$	95,820	$	82,127 

Subtotal Operations & Maintenance	$	259,517	$	202,625	$	39,504	$	242,129	$	252,282	

Other Financing Sources/Uses:
Capital Reserve	

$	40,000	

$	-	

$	40,000	

$	40,000	

$	137,490	
Total Other Financing Sources/Uses	$	40,000	$	-	$	40,000	$	40,000	$	137,490	
						
Total Expenditures	$	431,702	$	294,948	$	116,141	$	411,089	$	531,702	
						
Excess Revenues/(Expenditures)	$	-	$	137,108	$  (116,141)	$	20,967	$	-	

Net Assessments	$531,702	
Add: Discounts & Collections 7%	$40,021	
Gross Assessments	$571,722	

Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Platted	389.00	389.00	1.00	$531,701.80	$1,366.84	$1,469.72	

Platted
$	1,469.72  $
1,193.30  $
276.42

North Boulevard Community Development District
General Fund Budget

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. Amount is based on 5 Supervisors attending 5 meetings during the fiscal year.

FICA Expense

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

Engineering Fees

The District's engineer will provide general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices, etc.

Dissemination Agent

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 2019 and 2022 bond series. Governmental Management Services – Central Florida, LLC completes these reporting requirements.

Attorney Fees

The District's legal counsel provides general legal services to the District, e.g. attendance and preparation for monthly meetings, preparation and review of agreements, resolutions, etc.

Assessment Administration

The District is contracted with Governmental Management Services – Central Florida, LLC to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Annual Audit

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

Trustee Fees

The District will pay annual trustee fees for the Series 2017 and Series 2019 bonds.
North Boulevard Community Development District
General Fund Budget

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

Website Maintenance

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

Postage & Delivery

Mailing of agenda packages, overnight deliveries, correspondence, etc.

Printing & Binding

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

Insurance

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

Legal Advertising

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

Contingency

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

Office Supplies

Costs for general office supplies needed for the district.

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.
North Boulevard Community Development District
General Fund Budget

Operation and Maintenance Field Expenditures:

Field Management

The District is contracted with Governmental Management Services-Central Florida, LLC for onsite field management of contracts for the District such as landscape and lake maintenance. Services include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Electric

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

Street Lights

Encompasses the budgeted amount for the District’s decorative light poles and fixtures in various locations.

Property Insurance

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

Landscape Maintenance

Represents the maintenance of the landscaping within the common areas of the District.

Landscape Replacement & Enhancement

Represents the estimated cost of replacing landscaping within the common areas of the District. This includes annual mulching and yearly general plant and sod replacements.

Irrigation Repairs

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

General Field Repairs & Maintenance

The estimated costs that the District will incur for repairs and maintenance. This includes sidewalks, roads, fences, lighting features, and monuments.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any field category.
North Boulevard Community Development District
General Fund Budget

Amenity Expenses

Inter-Governmental Expense – Holly Hill Road East CDD

The District entered into an Interlocal Agreement with Holly Hill Road East Community Development District (CDD) for the use of their amenity facilities. This cost is based on the overall amenity budget of Holly Hill Road East CDD.

Trash Collection

Represents the cost incurred for waste collection throughout the district.

Pest Control

Represents the cost incurred for pest control throughout the district.

Playground Improvements

Represents the cost incurred for the playground.

Other Financing Sources/Uses

Capital Reserve

Represents projected excess funds transfer out to the Capital Reserve Fund
North Boulevard
Community Development District Proposed Budget
Debt Service Fund Series 2017						
	Adopted
Budget	Actuals
Thru	Projected
Next	Projected
Thru	Proposed
Budget	
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Revenues						
Assessments - Tax Roll	$	258,211	$	258,370	$	-	$	258,370	$	258,211	
Interest	$	6,000	$	9,058	$	4,529	$	13,588	$	6,000	
Carry Forward Surplus (1)	$	161,143	$	161,846	$	-	$	161,846	$	188,352	
Total Revenues	$	425,354	$	429,274	$	4,529	$	433,803	$	452,563	

Expenditures						
Interest - 11/1	$	82,726	$	82,726	$	-	$	82,726	$	81,086	
Principal - 5/1	$	80,000	$	80,000	$	-	$	80,000	$	85,000	
Interest - 5/1	$	82,726	$	82,726	$	-	$	82,726	$	81,086	
Total Expenditures	$	245,451	$	245,451	$	-	$	245,451	$	247,171	
						
Excess Revenues/(Expenditures)	$	179,902	$	183,823	$	4,529	$	188,352	$	205,392	
				
Interest - 11/1	
 $	79,343.13	

(1) Carryforward Surplus is net of Debt Servi	
ce Reserve Funds			Total	$	79,343.13	
Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit		
Single Family	44.00	$46,904.14	$1,066.00	$1,146.24		
Single Family	35.00	$45,536.15	$1,301.03	$1,398.96		
Single Family	137.00	$165,770.60	$1,210.00	$1,301.08		
		$258,210.89				
North Boulevard Community Development District Series 2017 Special Assessment Bonds
Amortization Schedule

Date		Balance		Prinicpal		Interest		Total	

05/01/25	
$	
3,460,000.00	
$	
80,000.00	
$	
82,725.63			
11/01/25	$	3,380,000.00	$	-	$	81,085.63	$	243,811.25	
05/01/26	$	3,380,000.00	$	85,000.00	$	81,085.63			
11/01/26	$	3,295,000.00	$	-	$	79,343.13	$	245,428.75	
05/01/27	$	3,295,000.00	$	90,000.00	$	79,343.13			
11/01/27	$	3,205,000.00	$	-	$	77,498.13	$	246,841.25	
05/01/28	$	3,205,000.00	$	90,000.00	$	77,498.13			
11/01/28	$	3,115,000.00	$	-	$	75,653.13	$	243,151.25	
05/01/29	$	3,115,000.00	$	95,000.00	$	75,653.13			
11/01/29	$	3,020,000.00	$	-	$	73,456.25	$	244,109.38	
05/01/30	$	3,020,000.00	$	100,000.00	$	73,456.25			
11/01/30	$	2,920,000.00	$	-	$	71,143.75	$	244,600.00	
05/01/31	$	2,920,000.00	$	105,000.00	$	71,143.75			
11/01/31	$	2,815,000.00	$	-	$	68,715.63	$	244,859.38	
05/01/32	$	2,815,000.00	$	110,000.00	$	68,715.63			
11/01/32	$	2,705,000.00	$	-	$	66,171.88	$	244,887.50	
05/01/33	$	2,705,000.00	$	115,000.00	$	66,171.88			
11/01/33	$	2,590,000.00	$	-	$	63,512.50	$	244,684.38	
05/01/34	$	2,590,000.00	$	120,000.00	$	63,512.50			
11/01/34	$	2,470,000.00	$	-	$	60,737.50	$	244,250.00	
05/01/35	$	2,470,000.00	$	125,000.00	$	60,737.50			
11/01/35	$	2,345,000.00	$	-	$	57,846.88	$	243,584.38	
05/01/36	$	2,345,000.00	$	130,000.00	$	57,846.88			
11/01/36	$	2,215,000.00	$	-	$	54,840.63	$	242,687.50	
05/01/37	$	2,215,000.00	$	140,000.00	$	54,840.63			
11/01/37	$	2,075,000.00	$	-	$	51,603.13	$	246,443.75	
05/01/38	$	2,075,000.00	$	145,000.00	$	51,603.13			
11/01/38	$	1,930,000.00	$	-	$	48,250.00	$	244,853.13	
05/01/39	$	1,930,000.00	$	155,000.00	$	48,250.00			
11/01/39	$	1,775,000.00	$	-	$	44,375.00	$	247,625.00	
05/01/40	$	1,775,000.00	$	160,000.00	$	44,375.00			
11/01/40	$	1,615,000.00	$	-	$	40,375.00	$	244,750.00	
05/01/41	$	1,615,000.00	$	170,000.00	$	40,375.00			
11/01/41	$	1,445,000.00	$	-	$	36,125.00	$	246,500.00	
05/01/42	$	1,445,000.00	$	175,000.00	$	36,125.00			
11/01/42	$	1,270,000.00	$	-	$	31,750.00	$	242,875.00	
05/01/43	$	1,270,000.00	$	185,000.00	$	31,750.00			
11/01/43	$	1,085,000.00	$	-	$	27,125.00	$	243,875.00	
05/01/44	$	1,085,000.00	$	195,000.00	$	27,125.00			
11/01/44	$	890,000.00	$	-	$	22,250.00	$	244,375.00	
05/01/45	$	890,000.00	$	205,000.00	$	22,250.00			
11/01/45	$	685,000.00	$	-	$	17,125.00	$	244,375.00	
05/01/46	$	685,000.00	$	215,000.00	$	17,125.00			
11/01/46	$	470,000.00	$	-	$	11,750.00	$	243,875.00	
05/01/47	$	470,000.00	$	230,000.00	$	11,750.00			
11/01/47	$	240,000.00	$	-	$	6,000.00	$	247,750.00	
05/01/48	$	240,000.00	$	240,000.00	$	6,000.00	$	246,000.00	
			$	3,460,000.00	$	2,416,191.88	$	5,876,191.88	
North Boulevard
Community Development District Proposed Budget
Debt Service Fund Series 2019

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Revenues						
Assessments - Tax Roll	$	209,762	$	209,891	$	-	$	209,891	$	209,762	
Interest	$	5,000	$	6,983	$	3,492	$	10,475	$	5,000	
Carry Forward Surplus (1)	$	159,358	$	160,169	$	-	$	160,169	$	170,966	
Total Revenues	$	374,120	$	377,043	$	3,492	$	380,535	$	385,728	

Expenditures						
Interest - 11/1	$	77,869	$	77,869	$	-	$	77,869	$	76,700	
Principal - 11/1	$	55,000	$	55,000	$	-	$	55,000	$	55,000	
Interest - 5/1	$	76,700	$	76,700	$	-	$	76,700	$	75,394	
Total Expenditures	$	209,569	$	209,569	$	-	$	209,569	$	207,094	
						
Excess Revenues/(Expenditures)	$	164,551	$	167,475	$	3,492	$	170,966	$	178,634	
				
Interest - 11/1	
$	75,393.75	
				Principal - 11/1	 $	60,000.00	

(1) Carryforward Surplus is net of Debt Service Reserve Funds
Total  $
135,393.75

Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family	173.00	$209,761.95	$1,212.50	$1,303.76	
		$209,761.95			
North Boulevrd Community Development District Series 2019 Special Assessment Bonds
Amortization Schedule

Date		Balance		Prinicpal		Interest		Total	

05/01/25	

$	

2,795,000.00	

$	

-	

$	

76,700.00			
11/01/25	$	2,795,000.00	$	55,000.00	$	76,700.00	$	208,400.00	
05/01/26	$	2,740,000.00	$	-	$	75,393.75			
11/01/26	$	2,740,000.00	$	60,000.00	$	75,393.75	$	210,787.50	
05/01/27	$	2,680,000.00	$	-	$	73,968.75			
11/01/27	$	2,680,000.00	$	60,000.00	$	73,968.75	$	207,937.50	
05/01/28	$	2,620,000.00	$	-	$	72,543.75			
11/01/28	$	2,620,000.00	$	65,000.00	$	72,543.75	$	210,087.50	
05/01/29	$	2,555,000.00	$	-	$	71,000.00			
11/01/29	$	2,555,000.00	$	65,000.00	$	71,000.00	$	207,000.00	
05/01/30	$	2,490,000.00	$	-	$	69,456.25			
11/01/30	$	2,490,000.00	$	70,000.00	$	69,456.25	$	208,912.50	
05/01/31	$	2,420,000.00	$	-	$	67,531.25			
11/01/31	$	2,420,000.00	$	75,000.00	$	67,531.25	$	210,062.50	
05/01/32	$	2,345,000.00	$	-	$	65,468.75			
11/01/32	$	2,345,000.00	$	80,000.00	$	65,468.75	$	210,937.50	
05/01/33	$	2,265,000.00	$	-	$	63,268.75			
11/01/33	$	2,265,000.00	$	85,000.00	$	63,268.75	$	211,537.50	
05/01/34	$	2,180,000.00	$	-	$	60,931.25			
11/01/34	$	2,180,000.00	$	90,000.00	$	60,931.25	$	211,862.50	
05/01/35	$	2,090,000.00	$	-	$	58,456.25			
11/01/35	$	2,090,000.00	$	95,000.00	$	58,456.25	$	211,912.50	
05/01/36	$	1,995,000.00	$	-	$	55,843.75			
11/01/36	$	1,995,000.00	$	95,000.00	$	55,843.75	$	206,687.50	
05/01/37	$	1,900,000.00	$	-	$	53,231.25			
11/01/37	$	1,900,000.00	$	105,000.00	$	53,231.25	$	211,462.50	
05/01/38	$	1,795,000.00	$	-	$	50,343.75			
11/01/38	$	1,795,000.00	$	110,000.00	$	50,343.75	$	210,687.50	
05/01/39	$	1,685,000.00	$	-	$	47,318.75			
11/01/39	$	1,685,000.00	$	115,000.00	$	47,318.75	$	209,637.50	
05/01/40	$	1,570,000.00	$	-	$	44,156.25			
11/01/40	$	1,570,000.00	$	120,000.00	$	44,156.25	$	208,312.50	
05/01/41	$	1,450,000.00	$	-	$	40,781.25			
11/01/41	$	1,450,000.00	$	130,000.00	$	40,781.25	$	211,562.50	
05/01/42	$	1,320,000.00	$	-	$	37,125.00			
11/01/42	$	1,320,000.00	$	135,000.00	$	37,125.00	$	209,250.00	
05/01/43	$	1,185,000.00	$	-	$	33,328.13			
11/01/43	$	1,185,000.00	$	145,000.00	$	33,328.13	$	211,656.25	
05/01/44	$	1,040,000.00	$	-	$	29,250.00			
11/01/44	$	1,040,000.00	$	150,000.00	$	29,250.00	$	208,500.00	
05/01/45	$	890,000.00	$	-	$	25,031.25			
11/01/45	$	890,000.00	$	160,000.00	$	25,031.25	$	210,062.50	
05/01/46	$	730,000.00	$	-	$	20,531.25			
11/01/46	$	730,000.00	$	170,000.00	$	20,531.25	$	211,062.50	
05/01/47	$	560,000.00	$	-	$	15,750.00			
11/01/47	$	560,000.00	$	175,000.00	$	15,750.00	$	206,500.00	
05/01/48	$	385,000.00	$	-	$	10,828.13			
11/01/48	$	385,000.00	$	185,000.00	$	10,828.13	$	206,656.25	
05/01/49	$	200,000.00	$	-	$	5,625.00			
11/01/49	$	200,000.00	$	200,000.00	$	5,625.00	$	211,250.00	
			$	2,795,000.00	$	2,447,725.00	$	5,242,725.00	
North Boulevard
Community Development District
Proposed Budget Capital Reserve Fund

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget		
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026		
Revenues						
Interest	$	-	$	20	$	10	$	29	$	-	
Carry Forward Surplus	$	9,275	$	29,384	$	-	$	29,384	$	69,413	
Total Revenues	$	9,275	$	29,404	$	10	$	29,413	$	69,413	

Expenditures						
Reserve Study	$	-	$	-	$	-	$	-	$	5,000	
Total Expenditures	$	-	$	-	$	-	$	-	$	5,000				

Other Financing Sources/Uses:						
Transfer In	$	40,000	$	-	$	40,000	$	40,000	$	137,490	
Total Other Financing Sources/Uses	$	40,000	$	-	$	40,000	$	40,000	$	137,490	
						
Excess Revenues/(Expenditures)	$	49,275	$	29,404	$	40,010	$	69,413	$	201,904	
Exhibit B

PARCEL ID	Units	FY 26 O&M	2017 Debt	2019 Debt	Total	
272705726006000010	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000020	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000030	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000040	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000050	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000060	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000070	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000080	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000090	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000100	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000110	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000120	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000130	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000140	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000150	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000160	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000170	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000180	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000190	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000200	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000210	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000220	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000230	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000240	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000250	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000260	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000270	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000280	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000290	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000300	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000310	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000320	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000330	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000340	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000350	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000360	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000370	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000380	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000390	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000400	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000410	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000420	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000430	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000440	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000450	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000460	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000470	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000480	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000490	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000500	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000510	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000520	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000530	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000540	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000550	1	$1,469.72	$1,398.96		$2,868.68	
PARCEL ID	Units	FY 26 O&M	2017 Debt	2019 Debt	Total	
272705726006000560	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000570	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000580	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000590	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000600	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000610	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000620	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000630	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000640	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000650	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000660	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000670	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000680	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000690	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000700	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000710	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000720	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000730	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000740	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000750	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000760	1	$1,469.72	$1,146.24		$2,615.96	
272705726006000770	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000780	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000790	1	$1,469.72	$1,398.96		$2,868.68	
272705726006000800	1	$1,469.72	$1,301.08		$2,770.80	
272705726006000810	1	$1,469.72	$1,301.08		$2,770.80	
272705726006000820	1	$1,469.72	$1,301.08		$2,770.80	
272705726006000830	1	$1,469.72	$1,301.08		$2,770.80	
272705726006000840	1	$1,469.72	$1,301.08		$2,770.80	
272705726006000850	1	$1,469.72	$1,301.08		$2,770.80	
272705726006000860	1	$1,469.72	$1,301.08		$2,770.80	
272705726006000870	1	$1,469.72	$1,301.08		$2,770.80	
272705726006000880	1	$1,469.72	$1,301.08		$2,770.80	
272705726006000890	1	$1,469.72	$1,301.08		$2,770.80	
272705726006000900	1	$1,469.72	$1,301.08		$2,770.80	
272705726006000910	1	$1,469.72	$1,301.08		$2,770.80	
272705726006000920	1	$1,469.72	$1,301.08		$2,770.80	
272705726006000930	1	$1,469.72	$1,301.08		$2,770.80	
272705726006000940	1	$1,469.72	$1,301.08		$2,770.80	
272705726006000950	1	$1,469.72	$1,301.08		$2,770.80	
272705726006000960	1	$1,469.72	$1,301.08		$2,770.80	
272705726006000970	1	$1,469.72	$1,301.08		$2,770.80	
272705726006000980	1	$1,469.72	$1,301.08		$2,770.80	
272705726006000990	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001000	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001010	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001020	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001030	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001040	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001050	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001060	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001070	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001080	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001090	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001100	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001110	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001120	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001130	1	$1,469.72	$1,301.08		$2,770.80	
PARCEL ID	Units	FY 26 O&M	2017 Debt	2019 Debt	Total	
272705726006001140	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001150	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001160	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001170	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001180	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001190	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001200	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001210	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001220	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001230	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001240	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001250	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001260	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001270	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001280	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001290	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001300	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001310	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001320	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001330	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001340	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001350	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001360	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001370	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001380	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001390	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001400	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001410	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001420	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001430	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001440	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001450	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001460	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001470	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001480	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001490	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001500	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001510	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001520	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001530	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001540	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001550	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001560	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001570	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001580	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001590	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001600	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001610	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001620	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001630	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001640	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001650	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001660	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001670	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001680	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001690	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001700	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001710	1	$1,469.72	$1,301.08		$2,770.80	
PARCEL ID	Units	FY 26 O&M	2017 Debt	2019 Debt	Total	
272705726006001720	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001730	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001740	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001750	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001760	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001770	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001780	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001790	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001800	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001810	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001820	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001830	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001840	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001850	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001860	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001870	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001880	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001890	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001900	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001910	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001920	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001930	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001940	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001950	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001960	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001970	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001980	1	$1,469.72	$1,301.08		$2,770.80	
272705726006001990	1	$1,469.72	$1,301.08		$2,770.80	
272705726006002000	1	$1,469.72	$1,301.08		$2,770.80	
272705726006002010	1	$1,469.72	$1,301.08		$2,770.80	
272705726006002020	1	$1,469.72	$1,301.08		$2,770.80	
272705726006002030	1	$1,469.72	$1,301.08		$2,770.80	
272705726006002040	1	$1,469.72	$1,301.08		$2,770.80	
272705726006002050	1	$1,469.72	$1,301.08		$2,770.80	
272705726006002060	1	$1,469.72	$1,301.08		$2,770.80	
272705726006002070	1	$1,469.72	$1,301.08		$2,770.80	
272705726006002080	1	$1,469.72	$1,301.08		$2,770.80	
272705726006002090	1	$1,469.72	$1,301.08		$2,770.80	
272705726006002100	1	$1,469.72	$1,301.08		$2,770.80	
272705726006002110	1	$1,469.72	$1,301.08		$2,770.80	
272705726006002120	1	$1,469.72	$1,301.08		$2,770.80	
272705726006002130	1	$1,469.72	$1,301.08		$2,770.80	
272705726006002140	1	$1,469.72	$1,301.08		$2,770.80	
272705726006002150	1	$1,469.72	$1,301.08		$2,770.80	
272705726006002160	1	$1,469.72	$1,301.08		$2,770.80	
272705726006002170		$0.00			$0.00	
272705726006002180		$0.00			$0.00	
272705726006002190		$0.00			$0.00	
272705726006002200		$0.00			$0.00	
272705726006002210		$0.00			$0.00	
272705726006002220		$0.00			$0.00	
272705726011000010	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000020	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000030	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000040	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000050	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000060	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000070	1	$1,469.72		$1,303.76	$2,773.48	
PARCEL ID	Units	FY 26 O&M	2017 Debt	2019 Debt	Total	
272705726011000080	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000090	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000100	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000110	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000120	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000130	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000140	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000150	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000160	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000170	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000180	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000190	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000200	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000210	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000220	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000230	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000240	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000250	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000260	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000270	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000280	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000290	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000300	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000310	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000320	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000330	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000340	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000350	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000360	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000370	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000380	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000390	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000400	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000410	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000420	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000430	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000440	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000450	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000460	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000470	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000480	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000490	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000500	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000510	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000520	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000530	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000540	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000550	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000560	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000570	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000580	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000590	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000600	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000610	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000620	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000630	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000640	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000650	1	$1,469.72		$1,303.76	$2,773.48	
PARCEL ID	Units	FY 26 O&M	2017 Debt	2019 Debt	Total	
272705726011000660	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000670	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000680	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000690	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000700	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000710	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000720	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000730	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000740	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000750	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000760	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000770	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000780	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000790	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000800	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000810	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000820	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000830	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000840	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000850	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000860	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000870	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000880	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000890	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000900	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000910	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000920	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000930	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000940	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000950	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000960	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000970	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000980	1	$1,469.72		$1,303.76	$2,773.48	
272705726011000990	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001000	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001010	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001020	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001030	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001040	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001050	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001060	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001070	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001080	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001090	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001100	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001110	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001120	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001130	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001140	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001150	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001160	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001170	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001180	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001190	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001200	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001210	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001220	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001230	1	$1,469.72		$1,303.76	$2,773.48	
PARCEL ID	Units	FY 26 O&M	2017 Debt	2019 Debt	Total	
272705726011001240	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001250	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001260	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001270	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001280	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001290	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001300	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001310	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001320	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001330	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001340	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001350	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001360	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001370	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001380	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001390	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001400	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001410	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001420	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001430	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001440	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001450	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001460	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001470	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001480	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001490	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001500	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001510	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001520	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001530	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001540	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001550	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001560	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001570	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001580	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001590	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001600	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001610	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001620	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001630	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001640	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001650	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001660	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001670	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001680	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001690	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001700	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001710	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001720	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001730	1	$1,469.72		$1,303.76	$2,773.48	
272705726011001740	0	$0.00		$0.00	$0.00	
Total Gross Assessments	389	$571,721.08	$277,646.12	$225,550.48	###########	
						
Total Net Assessments		$531,700.60	$258,210.89	$209,761.95	$999,673.44	

!!"#$%&
MINUTES OF MEETING NORTH BOULEVARD
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the North Boulevard Community Development District was held Tuesday, May 20, 2025, at 11:30 a.m. at the Holiday Inn – Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida and by Zoom.

Present and constituting a quorum:
Andres Romero	Chairman
Ron Orenstein	Vice Chairman
Rheah Bridges	Assistant Secretary Also present were:
Monica Virgen	District Manager, GMS
Katie O’Rourke	District Manager, GMS
Savannah Hancock	District Counsel, Kilinski Van Wyk Meredith Hammock by Zoom	District Counsel, Kilinski Van Wyk Marshall Tindall	Field Manager, GMS
Rey Malave by Zoom	District Engineer, Dewberry
Chace Arrington by Zoom	District Engineer, Dewberry

FIRST ORDER OF BUSINESS	Roll Call
Ms. Virgen called the meeting to order and called the roll. Three Board members were in attendance constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Virgen stated there were no members of the public present to provide comment.
May 20, 2025	North Boulevard CDD

THIRD ORDER OF BUSINESS	Approval of Minutes of the April 15, 2025,
Board of Supervisors Meeting and the Acceptance of the April 25, 2025 Audit Committee Meeting
Ms. Virgen presented the minutes of April 15, 2025 Board of Supervisors meeting and the April 15, 2025 audit committee meeting. District staff has reviewed the minutes. She offered to take any questions or corrections. The Board had no changes to the minutes.

FOURTH ORDER OF BUSINESS	Consideration	of	Resolution	2025-11
Setting Public Hearing to Update Parking Policies
Ms. Hancock stated her and Monica have had discussion between meetings regarding updates to the parking policies. Mr. Orenstein asked if there is a policy if people park and block the sidewalk in front of their own home. Ms. Hancock stated that would be on private property and the police would have to address it. If a tow truck comes through and sees a blocked driveway, he just doesn’t tow the car. Does the homeowner have to call or can he tow any car blocking a driveway? Ms. Hancock noted right now you can park everywhere except the tow away zones within the District.
Mr. Orenstein noted there has been an issue with people blocking people’s driveways because of lack of parking. Ms. Virgen stated parking on the corners or too close to a stop sign is a traffic enforcement matter but since it is in the Districts parking policies, there needs to be something that visually shows where it starts and ends. She recommended for the next policy having signs or painting the curbs. Mr. Tindall recommended signs for flexibility. Ms. Hancock suggested tabling this and she will bring back some options addressing the corner parking, temporary parking at mailboxes as well as the blocking of curb inlets.
May 20, 2025	North Boulevard CDD

FIFTH ORDER OF BUSINESS	Consideration of Proposal for Reserve
Study Analysis
Ms. Virgen presented a proposal from Capital Reserve Advisors for a reserve study for about $4,000 if adopted for FY2026. She noted this is for planning purposes. No action was taken at this time.

SIXTH ORDER OF BUSINESS	Discussion of Meeting Schedule
Ms. Virgen looked into the Tom Fellows Community Center for an evening meeting. Residents were interested in evening meetings and the Board would like to get the community involved. She asked for a motion to change the August meeting date to Monday, August 11th at 6:00 p.m. at the Tom Fellows Community Center.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Hancock reminded the Board of the ethics training due by December 31st. The legislative session wrapped up but none of the bills affecting CDDs passed. Ms. Virgen stated Form 1 is to be completed every year by July 1st and you will select the box that states you completed your ethics training.

Engineer
Mr. Malave had nothing to report but offered to answer any questions. The District engineers were excused from the meeting.

Field Manager’s Report
Mr. Tindall reviewed the Field Manager’s Report. Marshall had a discussion with the vendor about pressure washing the fencing. The price is going to be about $3,000. He is trying to get that scheduled soon. He noted the walls were done recently and may just need touchups under the trees.
May 20, 2025	North Boulevard CDD

District Manager’s Report
Approval of Check Register
Ms. Virgen presented the check register from March 1, 2025 through March 31, 2025 totaling $30,344.77. Immediately following is a detailed run summary. She asked for any questions or comments, if not, just looking for a motion to approve.

Balance Sheet and Income Statement
Ms. Virgen presented the unaudited financials through March 31, 2025. These are for informational purposes only.

Presentation of Registered Voters – 629
Ms. Virgen stated as of April 15, 2025 there were 629 registered voters within the North Boulevard CDD.

Reminder of Form 1 Filing Deadline – July 1st
Ms. Virgen stated everyone will be completing the Form 1 by July 1st. If anyone has any questions, the Commission on Ethics is the best resource.

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

NINTH ORDER OF BUSINESS	Supervisors	Requests	and	Audience
Comments
There being no other comments, the next item followed.

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

May 20, 2025	North Boulevard CDD

Secretary/Assistant Secretary	Chairman/Vice Chairman

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RESOLUTION 2025-14
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT TO DESIGNATE THE DATE, TIME AND PLACE OF A PUBLIC HEARING AND AUTHORIZATION TO PUBLISH NOTICE OF SUCH HEARING FOR THE PURPOSE OF ADOPTING AMENDED RULES RELATING TO OVERNIGHT PARKING AND PARKING ENFORCEMENT.

WHEREAS, the North Boulevard 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 Board of Supervisors of the District (the “Board”) is authorized by Sections 190.011(5) and 190.035, Florida Statutes, to adopt rules, orders, rates, fees and charges pursuant to Chapter 120, Florida Statutes.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The Board intends to adopt Amended Rules Relating to Parking Enforcement (the “Policy”), a proposed copy of which is attached hereto as Exhibit A. The District will hold a public hearing on such Policy at a meeting of the Board to be held on July 15, 2025, at 11:30 a.m. at the Holiday Inn Winter Haven, 200 Cypress Gardens Boulevard, Winter Haven, Florida 33880.
Section 2. The District Secretary is directed to publish notice of the hearing in accordance with Section 120.54, Florida Statutes and all prior actions taken for the purpose of publishing notice are hereby ratified.
Section 3. This Resolution shall become effective immediately upon its adoption.
PASSED AND ADOPTED this 15th day of July 2025.

ATTEST:	NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A: Proposed Amended Rules Relating to Parking Enforcement
Exhibit A
Proposed Amended Rules Relating to Parking Enforcement

[Begins on following page.]

2
North Boulevard Community Development District
Amended and Restated
Rules Relating to Parking Enforcement

In accordance with Chapter 190, Florida Statutes, and on 	, 2025, at a duly noticed public meeting, the Board of Supervisors of the North Boulevard Community Development District (“District”) adopted the following policy to govern parking and parking enforcement on certain District property (the “Rule” or “Policy”). This Rule repeals and supersedes all prior rules and/or policies governing the same subject matter.

Section 1.  Introduction. The District finds that Oversized Vehicles, Vessels Recreational Vehicles, and Abandoned/Broken-Down Vehicles Parked on certain of its property cause hazards and danger to the health, safety and welfare of District residents, paid users and the public. This Rule is intended to provide the District with a means to remove such Oversized Vehicles, Vessels, Recreational Vehicles, and Abandoned/Broken-Down Vehicles which are Parked in a manner which violates this Rule. This Rule does not govern Parking on private residential lots.

Section 2.	Definitions.

Vehicle. Any mobile item which normally uses wheels, whether motorized or not. This term shall include, but shall not be limited to, Oversized Vehicles, Recreational Vehicles, and Abandoned/Broken-Down Vehicles.
Oversized Vehicle. As used herein, “Oversized Vehicle” shall mean the following:
Any Vehicle or Vessel heavier or larger in size than a one-ton, dual rear wheel pick-up truck;
Motor Vehicles with a trailer attached;
Motor coaches/homes;
Travel trailers, camping trailers, park trailers, fifth-wheel trailers, semi- trailers, or any other kind of trailer;
Mobile homes or manufactured homes.

Abandoned/Broken-Down Vehicle. A vehicle that has no license plate, has expired registration, is visibly not operational, or has not moved for a period of seven (7) days.

Recreational Vehicle. A vehicle designed for recreational use, which includes motor homes, campers and trailers relative to same.
Vessel. Every description of watercraft, barge, or airboat used or capable of being used as a means of transportation on water.
Park(ed)/(ing). A Vehicle or Vessel left unattended by its owner or user or attended by its owner or user but kept stationary for a period of an hour or more.
Tow-Away Zone. District property for which the District is authorized to initiate a towing and/or removal action. Any District property not a Designated Parking Area is a Tow Away Zone.
Overnight. Between the hours of 10:00 p.m. and 6:00 a.m. daily.

Mailbox Parking. Spots designated for mail pick up.
SECTION 3.  DESIGNATED PARKING AREAS. Parking is permitted only in Designated Parking Areas, as indicated by asphalt markings for Parking spaces or signage and as indicated on the map attached hereto as Exhibit A for certain on-street Parking areas. On-street Parking is expressly prohibited on District roadways except where indicated. Certain Designated Parking Areas may have restrictions on Parking during certain times or for certain types of vehicles and vessels as described herein. Any Vehicle Parked on District property, including District roads, if any, must do so in compliance with all laws, ordinances, and codes, and shall not block access to driveways, property entrances, or fire hydrants and shall Park in the appropriate direction. All drivers are responsible for knowing state and local laws, ordinances, and codes related to Parking. Violations of state or local laws may result in citations, towing, or other legal action as permitted by law.

Section 4. Establishment of Tow-Away Zones. All District property which is not explicitly designated for Parking, or which is designated for Parking but subject to restrictions as described herein, shall hereby be established as “Tow-Away Zones.”
Section 5.	Exceptions.

Overnight On-Street and Overflow Parking. Oversized Vehicles, Recreational Vehicles, and Vessels are not permitted to be Parked on-street or in overflow areas Overnight and shall be subject to towing at owner’s expense.
OVERNIGHT AMENITY PARKING. Vehicles may Park in the Designated Parking Areas of amenity facilities depicted in Exhibit A during the open hours of operations of such amenity facilities, including any District-authorized special events occurring outside of regular hours of operation. Otherwise, no Overnight Parking is permitted at the amenity facilities.
Abandoned/Broken-Down Vehicles. Abandoned/Broken-Down Vehicles may not be Parked on District property at any time.
VENDORS/CONTRACTORS. The District Manager or his/her designee may authorize vendors/consultants in writing to Park company vehicles in order to facilitate District business. All vehicles so authorized must be identified by a Parking pass issued by the District.
Delivery Vehicles and Governmental Vehicles. Delivery vehicles, including but not limited to, U.S.P.S., U.P.S., Fed Ex, moving company vehicles, and lawn maintenance vendors may Park on District property while actively engaged in the operation of such businesses. Vehicles owned and operated by any governmental unit may also Park on District property while carrying out official duties.
MANNER OF PARKING. Vehicles and Vessels of any kind may not be Parked such that they utilize additional spaces, block access to District property, prevent the safe and orderly flow of traffic, obstruct the ability of emergency vehicles to access roadways or property, cause damage to the District’s property, restrict the normal operation of the District’s business, or otherwise poses a danger to the District, its residents and guests, the general
public, or the property of same. All Parking must comply with all state and local laws and ordinances.
MAILBOX PARKING. Mailbox Parking is limited to five (5) minutes. Any cars parked in the Mailbox Parking spots for extended periods of time, including Overnight, shall be subject to towing at owner’s expense.
Section 6.   Towing/Removal Procedures; Enforcement.

Signage and Language Requirements. Notice of the Tow-Away Zones shall be posted on District property in the manner set forth in Section 715.07, Florida Statutes. Such signage is to be placed in conspicuous locations, in accordance with Section 715.07, Florida Statutes.

Towing/Removal Authority. The District may engage a towing company to tow/remove any Vehicle or Vessel improperly Parked in a Tow-Away Zone at the owner’s expense. The Vehicle or Vessel shall be towed/removed by the towing service in accordance with Florida law, specifically the provisions set forth in Section 715.07, Florida Statutes.
Agreement with Authorized Towing Service. The District Manager is hereby authorized to enter into and maintain an agreement with a firm authorized by Florida law to tow/remove unauthorized vehicles and in accordance with Florida law and with the policies set forth herein.

Amenity Suspension. The District may, in its discretion, suspend the amenity privileges of the owner or operator of any Vehicle or Vessel Parked in violation of this Rule, in accordance with the District’s adopted Suspension and Termination of Access Rule.
Section 7.  Parking At Your Own Risk. Vehicles, Vessels or Recreational Vehicles may be Parked on District property pursuant to this Rule, provided however that the District assumes no liability for any theft, vandalism and/or damage that might occur to personal property and/or to such Vehicles.
Section 8.   Amendments; Designation of Additional Tow-Away Zones or
Designated Parking Areas. The Board in its sole discretion may amend these Rules Related to Parking and Parking Enforcement from time to time to designate new Tow-Away Zones or Designated Parking Areas. Such designations of new Tow-Away Zones and Designated Parking Areas are subject to proper signage and notice prior to enforcement of these Rules in such areas.

EXHIBIT A – Designated Parking Areas
Effective date: 	, 2025
North Boulevard COD Street Parking Map
Street Parking Allowed
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RESOLUTION 2025-15

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT APPOINTING AND REMOVING AN ASSISTANT SECRETARY, AND PROVIDING FOR AN EFFECTIVE DATE

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

WHEREAS, pursuant to Chapter 190, Florida Statutes, the Board of Supervisors (“Board”), shall organize by electing one of its members as Chair and by electing Assistant Secretaries, and such other officers as the Board may deem necessary.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1.  DISTRICT OFFICERS.

Katie O’Rourke is appointed as Assistant Secretary.
Monica Virgen is removed as Assistant Secretary.

SECTION 2.	CONFLICTS. All Resolutions or parts of Resolutions in conflict herewith are hereby repealed to the extent of such conflict.

SECTION 3.	EFFECTIVE DATE. This Resolution shall become effective immediately upon its adoption.
Passed and adopted 15th day of July 2025

ATTEST:	NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

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RESOLUTION 2025-16
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE	NORTH	BOULEVARD		COMMUNITY DEVELOPMENT		DISTRICT	CONFIRMING AUTHORIZATION TO PAY INVOICES FOR WORK PREVIOUSLY APPROVED; AUTHORIZING THE CHAIR OR VICE CHAIR OF THE BOARD OF SUPERVISORS AND THE DISTRICT MANAGER TO ENTER INTO TIME SENSITIVE AND EMERGENCY CONTRACTS AND DISBURSE FUNDS FOR PAYMENT OF CERTAIN EXPENSES WITHOUT PRIOR APPROVAL OF THE BOARD OF SUPERVISORS; PROVIDING FOR A MONETARY THRESHOLD; AND PROVIDING FOR THE REPEAL OF PRIOR SPENDING AUTHORIZATIONS; PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, the North Boulevard Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes; and
WHEREAS, Section 190.011(5), Florida Statutes, authorizes the District to adopt resolutions which may be necessary for the conduct of District business; and

WHEREAS, the Board of Supervisors of the District (“Board”) typically meets on an as needed basis, and in no event more than monthly, to conduct the business of the District, including approval of proposals, authorizing the entering into of agreements or contracts, and authorizing the payment of District operating and maintenance expenses; and

WHEREAS, the Board contracted with the District Manager to timely pay the District’s
vendors and perform other management functions; and
WHEREAS, the Board desires to confirm that the District Manager is authorized to pay invoices, regardless of the dollar amounts, for work previously approved by the Board and such payments do not need to be approved by the Board prior to payment; and
WHEREAS, the Board recognizes that certain time sensitive or emergency issues may arise from time to time that require approval outside of regular monthly meetings; and

WHEREAS, to conduct the business of the District in an efficient manner, recurring, non- recurring, and other disbursements for goods and services must be processed and paid in a timely manner; and
WHEREAS, the Board has determined that it is in the best interests of the District, and is necessary for the efficient administration of District operations; the health, safety, and welfare of the residents within the District; and the preservation of District assets and facilities, to authorize
limited spending authority to the Chair (or Vice Chair, if the Chair is unavailable) of the Board and the District Manager between regular monthly meetings, for work and services that are time sensitive and/or emergency in nature.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT:

Authorization to Pay Invoices for Work Previously Approved. The District Manager is authorized to pay invoices, regardless of the dollar amounts, for work previously approved by the Board in accordance with such contracts and such payments do not need to be approved by the Board prior to payment nor do they need to be re-approved by the Board at a future meeting.

Limited Spending Authorization. The Board hereby authorizes the individuals stated below to exercise their judgment to enter into time sensitive and emergency contracts and disburse funds up to the amounts stated below, without prior Board approval for expenses
(1) that are required to provide for the health, safety, and welfare of the residents within the District; (2) for the maintenance, repair, or replacement of a District asset; or (3) to remedy an unforeseen disruption in services relating to the District’s facilities or assets, if such disruption would result in significantly higher expenses unless the contract is entered into immediately.
The District Manager may individually authorize such expense up to $2,500.00 per proposal and/or event.
The Chair (or Vice Chair, if the Chair is unavailable) may individually authorize such expenses up to $10,000.00 per proposal and/or event.
The District Manager and Chair (or Vice Chair, if the Chair is unavailable) may jointly authorize such expenses up to $25,000.00 per proposal and/or event.

Ratification of Spending Authorization at Future Meeting. Any payment made or contract entered into pursuant to this Resolution shall be submitted to the Board at the next scheduled meeting for approval and ratification.
Repeal of Prior Spending Authorizations. All prior spending authorizations approved by resolution or motion of the Board are hereby repealed.
Effective Date. This Resolution shall become effective immediately upon its adoption.
PASSED AND ADOPTED THIS 15th DAY OF JULY 2025.

ATTEST:	NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman, Board of Supervisors

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NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT
CITY OF HAINES CITY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024
NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT CITY OF HAINES CITY, FLORIDA

TABLE OF CONTENTS

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

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

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

INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
North Boulevard Community Development District City of Haines City, Florida
1001 Yamato Road ▪ Suite 301 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 North Boulevard Community Development District, City of Haines City, Florida ("District") as of and for the fiscal year ended September 30, 2024, 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, 2024, 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 6, 2025, 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 6, 2025
MANAGEMENT’S DISCUSSION AND ANALYSIS

The management of the North Boulevard Community Development District, City of Haines City, Florida (“District”) would like to offer the readers of the District’s financial statements this discussion and analysis of the District’s financial activities for the fiscal year ended September 30, 2024. 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 $968,305.

The change in the District’s total net position in comparison with the prior fiscal year was ($100,453), a decrease. 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, 2024, the District’s governmental funds reported combined ending fund balances of
$719,596, an increase of $38,041 in comparison with the prior fiscal year. A portion of fund balance
is non-spendable for prepaid items and deposits, restricted for debt service and capital projects, assigned for capital reserves, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.
OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis are intended to serve as the introduction to the District’s basic financial statements. The District’s basic financial statements are comprised of three components: 1) government- wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.
Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District’s assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.
The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by assessments. The District does not have any business-type activities. The governmental activities of the District include the general government (management), amenity, 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, the governmental funds.
OVERVIEW OF FINANCIAL STATEMENTS (Continued)

Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and 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 governmental funds for external reporting. 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, debt service fund and 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,
	2024	2023	
Assets, excluding capital assets	$	737,406	$	684,512	
Capital assets, net of depreciation	6,680,216	6,945,340	
Total assets	7,417,622	7,629,852	
Liabilities, excluding long-term liabilities	151,639	138,952	
Long-term liabilities	6,297,678	6,422,142	
Total liabilities	6,449,317	6,561,094	
Net Position
Net investment in capital assets	
386,396	
529,989	
Restricted	418,017	370,153	
Unrestricted	163,892	168,616	
Total net position	$	968,305	$	1,068,758	
GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

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

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

The District’s net position decreased during the most recent fiscal year. The majority of the decrease represents the extent to which the cost of operations and depreciation expense exceeded ongoing program revenues.
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,
2024	2023

Revenues:
Program revenues
Charges for services	
$	806,090	
$	805,883	
Operating grants and contributions	24,852	18,980	
Capital grants and contributions	347	300	
General revenues
Miscellaneous	
90	
12,162	
Total revenues	831,379	837,325	
Expenses:
General government	
117,785	
94,641	
Maintenance and operations	374,230	392,719	
Amenity	116,121	105,009	
Interest	323,696	328,673	
Total expenses	931,832	921,042	
Change in net position	(100,453)	(83,717)	
Net position - beginning	1,068,758	1,152,475	
Net position - ending	$	968,305	$	1,068,758	
As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2024 was $931,832. The costs of the District’s activities were primarily funded by program revenues. Program revenues are comprised primarily of assessments and investment earnings.

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, 2024.
CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets
At September 30, 2024, the District had $7,953,699 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $1,273,483 has been taken, which resulted in a net book value of $6,680,216. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt
At September 30, 2024, the District had $6,310,000 in Bonds outstanding. More detailed information about the District’s capital debt is presented in the notes of the financial statements.

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

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT
This financial report is designed to provide property 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 North Boulevard Community Development District’s Finance Department at 219 E. Livingston Street, Orlando FL, 32801.
NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT CITY OF HAINES CITY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2024

	Governmental
	Activities		
ASSETS		
Cash	$	121,741	
Accounts receivable	3,858	
Assessments receivable	1,767	
Prepaids and deposits	25,985	
Restricted assets:		
Cash	29,384	
Investments	554,671	
Capital assets:		
Depreciable, net		6,680,216 	
Total assets		7,417,622 	

LIABILITIES		
Accounts payable	17,810	
Accrued interest payable	133,829	
Non-current liabilities:		
Due within one year	135,000	
Due in more than one year		6,162,678 	
Total liabilities		6,449,317 	

NET POSITION		
Net investment in capital assets	386,396	
Restricted for debt service	418,017	
Unrestricted		163,892 	
Total net position	 $	968,305 	

See notes to the financial statements
NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT CITY OF HAINES CITY, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

Program Revenues
Charges	Operating	Capital
Net (Expense) Revenue and Changes in Net Position
for		Grants and		Grants and	Governmental Functions/Programs		Expenses	Services	Contributions	Contributions		Activities	 Primary government:
Governmental activities:
General government
$	117,785	$
117,785	$	-	$	-	$	-
Maintenance and operations	374,230	217,133	-	347	(156,750)
Amenity	116,121	-	-	-	(116,121)
Interest on long-term debt		323,696	471,172	24,852	-	172,328 
Total governmental activities		931,832	806,090	24,852	347	(100,543)

General revenues:
Miscellaneous					90  Total general revenues				90  Change in net position			(100,453)
Net position - beginning		1,068,758 
Net position - ending	 $	968,305 

See notes to the financial statements
NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT CITY OF HAINES CITY, FLORIDA
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2024

ASSETS
	Major Funds	
Debt		Capital General	Service	Projects
Total Governmental Funds

Cash	$	121,741	$	-	$	29,384	$	151,125	
Investments	-	550,813	3,858	554,671	
Accounts receivable	3,858	-	-	3,858	
Assessments receivable	734	1,033	-	1,767	
Prepaids and deposits	25,985	-	-	25,985	
Total assets	 $	152,318	$	551,846	$	33,242	$	737,406 
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	17,810	$	-	$	-	$	17,810	
Total liabilities	17,810	-	-	17,810	

Fund balances:
Nonspendable:
Prepaids and deposits Restricted for:
Debt service	25,985

-	-

551,846	-

-	25,985

551,846					
Capital projects	-	-	3,858	3,858					
Assigned to: Capital reserves		
-		
-		
29,384		
29,384	
Unassigned		108,523		-		-		108,523	
Total fund balances		134,508		551,846		33,242		719,596	
Total liabilities and fund balances	$	152,318	$	551,846	$	33,242	$	737,406	

See notes to the financial statements
NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT CITY OF HAINES CITY, FLORIDA
RECONCILIATION OF THE BALANCE SHEET – GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2024

Total fund balances - governmental funds	$
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 in the net position of the government as a whole.
Cost of capital assets	7,953,699
719,596
Accumulated depreciation		(1,273,483)	6,680,216
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					(133,829)	
Bonds payable						(6,297,678)	(6,431,507)	
Net position of governmental activities	 $	968,305 

See notes to the financial statements
NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT CITY OF HAINES CITY, FLORIDA
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

	Major Funds		Total
Debt	Capital
General	Service	Projects
Governmental Funds
REVENUES					
Assessments	$	334,918	$	471,172	$	-	$	806,090	
Interest income	-	24,852	347	25,199	
Miscellaneous	90	-	-	90	
Total revenues	335,008	496,024	347	831,379	

EXPENDITURES
Current:
General government	117,055	-	730	117,785	
Maintenance and operations	129,590	-	3,271	132,861	
Amenity	92,366	-	-	92,366	
Debt service:
Principal	
-	
125,000	
-	
125,000	
Interest	-	325,326	-	325,326	
Total expenditures	339,011	450,326	4,001	793,338		

Excess (deficiency) of revenues
over (under) expenditures	(4,003)	

45,698	

(3,654)	

38,041		

OTHER FINANCING SOURCES (USES)
Interfund transfer in (out)	

(10,105)	

-	

10,105	

-	
Total other financing sources (uses)	(10,105)	-	10,105	-	

Net change in fund balances	
(14,108)	
45,698	
6,451	
38,041	
Fund balances - beginning	148,616	506,148	26,791	681,555	

Fund balances - ending	
$	134,508	
$	551,846	
$	33,242	
$	719,596	

See notes to the financial statements
NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT CITY OF HAINES CITY, FLORIDA
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, 2024

Net change in fund balances - total governmental funds	$ Amounts reported for governmental activities in the statement of activities
38,041

See notes to the financial statements
NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT CITY OF HAINES CITY, FLORIDA
NOTES TO FINANCIAL STATEMENTS

NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY

North Boulevard Community Development District ("District") was established by Ordinance No. 17-1555, adopted by City of Haines City, Florida on April 6, 2017 and created 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 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, 2024, certain Board members were affiliated with the developer f/k/a HH CR 547 Investors I, LLC ("Developer").

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

The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District 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.
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

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

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting; however, debt service expenditures are recorded only when payment is due.
Assessments
Assessments are non-ad valorem assessments on benefited property within the District. Operating and maintenance assessments are based upon the adopted budget and levied annually at a public hearing of the District. Debt service assessments are levied when Bonds are issued and assessed and collected on an annual basis. The District may collect assessments directly or utilize the uniform method of collection under Florida Statutes. Direct collected assessments are due as determined by 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 well as funds set aside for capital reserves.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.
When both restricted and unrestricted resources are available for use, it is the District’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.
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

Deposits and Investments
The District’s cash on hand and demand deposits are considered to be cash and cash equivalents.
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 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are completed and placed in service.

Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:
Assets	Years	
Stormwater management	30	
Roadways	30	
Entry features	30	
Parks & amenities	30	

In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

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 ratably over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.
Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

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

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

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

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

Other Disclosures

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

NOTE 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.
A public hearing is conducted to obtain public comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriation for annually budgeted funds lapse at the end of the year.
NOTE 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.
Investments
The District’s investments were held as follows at September 30, 2024:

First American Treasury Obligations
Amortized Cost	Credit Risk		Maturities Weighted average of the
Fund CL Y
Total Investments
 $	554,671 
 $	554,671 
S&P AAAm
portfolio: 31 days

NOTE 4 – DEPOSITS AND INVESTMENTS (Continued)

Investments (Continued)
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 – INTERFUND TRANSFERS
Interfund transfers for the fiscal year ended September 30, 2024 were as follows:

Fund	Transfer in	Transfer out	
General	$	-	$	10,105	
Capital projects		10,105	-		
Total	 $	10,105  $	10,105 	
Transfers are used to move revenues from the fund where collection occurs to the fund where funds have been reallocated for use. In the case of the District, transfers from the general fund to the capital projects fund were made in order to fund the capital reserves.
NOTE 6 – CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2024 was as follows:

Beginning Balance

Additions	Reductions
Ending Balance

Capital assets, being depreciated
Stormwater management	$	5,085,087	$	-	$	-	$	5,085,087			
Roadways	1,829,313	-	-	1,829,313			
Entry features	326,663	-	-	326,663			
Parks & amenities	712,636	-	-	712,636			
Total capital assets, being depreciated	7,953,699	-	-	7,953,699			

Less accumulated depreciation for:					
Stormwater management	645,101	169,503	-	814,604	
Roadways	233,745	60,977	-	294,722	
Entry features	41,741	10,889	-	52,630	
Parks & amenities	87,772	23,755	-	111,527	
Total accumulated depreciation	1,008,359	265,124	-	1,273,483		

Total capital assets, being depreciated, net	
6,945,340	
(265,124)	
-	6,680,216		

Governmental activities capital assets	
$	6,945,340	
$	(265,124)	
$	-	$	6,680,216		
Depreciation was charged to the following:

Maintenance and operations	$	241,369	
Amenity		23,755 	
Total	 $	265,124 	

NOTE 7 – LONG-TERM LIABILITIES
Series 2017 Bonds
On October 16, 2017, the District issued $4,965,000 of Special Assessment Bonds, Series 2017 consisting of multiple term Bonds with due dates ranging from May 1, 2023 to May 1, 2048 and fixed interest rates ranging from 3.5% to 5%. The Bonds were issued to finance the acquisition, construction and equipping of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November
1. Principal on the Bonds is to be paid serially commencing May 1, 2019 through May 1, 2048.

The Series 2017 Bonds are subject to redemption at the option of the District prior to their maturity. The Series 2017 Bonds are subject to optional and mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture. This occurred during the current fiscal year as the District collected assessments from lot closings and prepaid
$5,000 of the Series 2017 Bonds

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, 2024.
NOTE 7 – LONG-TERM LIABILITIES (Continued)

Series 2019 Bonds
On January 17, 2019, the District issued $4,335,000 of Special Assessment Bonds, Series 2019 consisting of multiple term Bonds with due dates ranging from November 1, 2024 to November 1, 2049 and fixed interest rates ranging from 4.25% to 5.625%. The Bonds were issued to finance the acquisition, construction and equipping of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing November 1, 2020 through November 1, 2049.
The Series 2019 Bonds are subject to redemption at the option of the District prior to their maturity. The Series 2019 Bonds are subject to optional and mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture. This occurred during the current fiscal year as the District collected assessments from lot closings and prepaid
$5,000 of the Series 2019 Bonds.
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, 2024.
Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2024 were as follows:

	Beginning
Balance	
Additions	
Reductions	Ending
Balance	Due Within
One Year	
Governmental activities Bonds payable
Series 2017	

$	3,535,000	

$	-	$	

75,000	

$	3,460,000	

$	80,000	
Less: issuance discount	(12,858)	-	(536)	(12,322)	-	
Series 2019	2,900,000	-	50,000	2,850,000	55,000	
Total	$	6,422,142	$	-	$	124,464	$	6,297,678	$	135,000	
At September 30, 2024, the scheduled debt service requirements on the long-term debt were as follows:
Year ending		Governmental Activities	
September 30:	Principal	Interest	Total	
2025	$	135,000	$	320,020	$	455,020	
2026	140,000	314,265	454,265	
2027	150,000	308,049	458,049	
2028	150,000	301,509	451,509	
2029	160,000	294,850	454,850	
2030-2034	925,000	1,349,381	2,274,381	
2035-2039	1,195,000	1,090,554	2,285,554	
2040-2044	1,535,000	746,849	2,281,849	
2045-2049	1,720,000	293,405	2,013,405	
2050	200,000	5,625	205,625	
 $	6,310,000	$	5,024,507	$  11,334,507 
NOTE 8 – MANAGEMENT COMPANY
The District has contracted with a management company to perform management advisory services, which include financial and accounting advisory services. Certain employees of the management company also serve as officers (Board appointed non-voting positions) of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, and other administrative costs.
NOTE 9 – RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years.
NOTE 10 – INTERLOCAL AGREEMENT

The District has entered into an interlocal agreement with Holly Hill Road East Community Development District (“HHRE”) for the shared costs of maintaining certain amenities available to residents within the District and HHRE.
NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT CITY OF HAINES CITY, FLORIDA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

	
Budgeted
		Amounts	 Original & Final	
Actual Amounts	Variance with Final Budget - Positive
(Negative)	
REVENUES
Assessments	
$	332,645	
$	334,918	
$	2,273	
Miscellaneous	-	90	90	
Total revenues	332,645	335,008	2,363	

EXPENDITURES
Current:
General government	

121,484	

117,055	

4,429	
Maintenance and operations	158,886	129,590	29,296	
Amenity	95,661	92,366	3,295	
Total expenditures	376,031	339,011	37,020	

Excess (deficiency) of revenues over (under) expenditures	

(43,386)	

(4,003)	

39,383	
OTHER FINANCING SOURCES
Interfund transfer in (out)	
-	
(10,105)	
10,105	
Use of fund balance	43,386	-	43,386	
Total other financing sources (uses)	43,386	(10,105)	53,491	
Net change in fund balances	  $	-		(14,108)	 $	92,874 	
Fund balance - beginning			148,616 		
Fund balance - ending		 $	134,508 		

See notes to required supplementary information
NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT CITY OF HAINES CITY, FLORIDA
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, 2024.
NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT CITY OF HAINES CITY, FLORIDA
OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024 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.	9	
Employee compensation	$	7,400	
Independent contractor compensation	$	364,036	
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 - $919.49
Debt service - $1,146.24, $1,398.96, 1,301.08, 1,303.76	
Special assessments collected	$	806,090	
Outstanding Bonds:
Series 2017
Series 2019	$	3,460,000
$	2,850,000	
1001 Yamato Road ▪ Suite 301 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
North Boulevard Community Development District City of Haines City, 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 North Boulevard Community Development District, City of Haines City, Florida (“District”) as of and for the fiscal year ended September 30, 2024, 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 6, 2025.
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 have not been 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 6, 2025
1001 Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

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
North Boulevard Community Development District City of Haines City, Florida

We have examined North Boulevard Community Development District, City of Haines City, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2024. 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, 2024.
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 North Boulevard Community Development District, City of Haines City, Florida and is not intended to be and should not be used by anyone other than these specified parties.

June 6, 2025
1001 Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
North Boulevard Community Development District City of Haines City, Florida

Report on the Financial Statements
We have audited the accompanying basic financial statements of North Boulevard Community Development District, City of Haines City, Florida ("District") as of and for the fiscal year ended September 30, 2024, and have issued our report thereon dated June 6, 2025.

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 6, 2025, 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 North Boulevard Community Development District, City of Haines City, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank North Boulevard Community Development District, City of Haines City, 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 6, 2025
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, 2023.
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, 2024.
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, 2024.

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, 2024. 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.

!!"#$%& 11
North Boulevard
Community Development District

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

February 27, 2024

Richard Hernandez Neria and Liz Jeannette Hernandez
180 Taft Drive Davenport, FL

Re: Encroachment into North Boulevard Community Development District Property Dear Richard Hernandez Neria and Liz Jeannette Hernandez,
It has been brought to the attention of the North Boulevard Community Development District (the “District”) that you or others residing in your home have recently installed prohibited items on District-owned property. The unapproved installations are a fence on a CDD tract and a private gate in a CDD fence. The addition of any personal property, including but not limited to, man-made objects, plants, trees, and ornamental items, is strictly prohibited as this area is District- owned property. Man-made objects include, but are not limited to, planters, outdoor furniture, bird houses, garden borders, pavers, steps, and all other man-made objects. Please see the attached photos for reference.

The purpose of notifying homeowners regarding this issue is to ensure the integrity of this area is not compromised. Please remove all personal property and fencing and return the area to the condition prior to installation of fencing by March 19, 2024. The private gate may remain in the perimeter fence however this will be controlled with a CDD padlock. Any unauthorized landscaping or other improvements remaining on District property after that date, or installed in the future, may be removed by the District, and the cost thereof charged to the responsible resident. Also, remember that absolutely no maintenance by residents, such as clearing vegetation, mowing, trimming, planting or any other type of activity, is allowed on District property without prior authorization by the District.

If you have concerns or questions regarding this issue, or the maintenance of the District property, please do not hesitate to contact me at (407) 841-5524 ext. 138. Thank you for your assistance on this matter.

Regards,

Tricia L. Adams District Manager
Governmental Management Services - Central Florida, LLC Office Telephone: (407) 841-5524 ext. 138
Cellular Telephone: (863) 241-8050 Email: tadams@gmscfl.com
Site Issue Report – Encroachments and other violations

NOTES AND LEGEND
@ PCP - PERMANENT CONTROL POINT - SET PK NAIL & DISK "PCP LB-8135" - UNLESS OTHERWISE NOTED
□ PRM - PERMANENT REFERENCE MONUMENT - SET 4" X 4" CONCRETE MONUMENT AND CAP "PRM LB-8I35"
FCM - FOUND CONCRETE MONUMENT AS NOTED
e  FIR - FOUND IRON ROD AS NOTED
0  FIP - FOUND IRON PIPE AS NOTED
4 RRS - FOUND RAILROAD SPIKE AS NOTED
@ = CURVE - SEE CURVE DATA
NORTHRIDGE  ESTATES
A REPLAT OF TRACTS 19, 20, 29	AND 30 IN THE NORTHWEST 114 OF SECTION 5, TOWNSHIP 27 SOUTH,
RANGE 27 EAST, OF HOLLY HILL GROVE AND FRUIT COMPANY AS RECORDED IN PLAT BOOK 22, PAGE 11 OF THE PUBLIC RECORDS OF POLK COUNTY, FLORIDA AND A REPLAT OF TRACT 3 THROUGH B, INCLUSIVE IN THE SOUTHWEST 114 OF SECTION 5, TOWNSHIP 27 SOUTH, RANGE 27 EAST, OF FLORIDA DEVELOPMENT CO. TRACT, AS RECORDED IN PLAT BOOK 3, PAGE 60, BOTH FOUND IN THE PUBLIC
PLAT BOOK I\I1 PAGE		 SHEET30FS
0	60'	120'	240'

?	
GRAPHIC SCALE  I"=  60"
&	= AND
;:	= CENTERLINE
R/W = RIGHT-OF-WAY CONG. = CONCRETE
RECORDS OF POLK COUNTY, FLORIDA IN THE CITY OF HAINES CITY, POLK COUNTY, FLORIDA.	? I
(RAD} = RADIAL
(NR}  = NON-RADIAL
D/ A = CENTRAL ANGLE (DELTA} R= RADIUS
I	==
INDICATES ADDITl(INAL 75.oo·
RIGHT-OF-WAY T? BE
NO./# = NUMBER
I.D.  = /DENT/FICATION
L= ARC LENGTH
T= TANGENT LENGTH
'		 ?l?:?r?;;:?• PLAT  . 	
D.R. = OFFICIAL RECORDS PB = PLAT BOOK
PG = PAGE PGS = PAGES
PK = PARKER KALON NAIL
CH= CHORD DISTANCE CB= CHORD BEARING
± = MORE OR LESS / PLUS OR MINUS N&D = NAIL AND DISK
- -- -- -- -- --	-- -- --?- -- -- -- -- -- -- ----
8
-.
21/;f?Jl§fa'[;/-!1,S(!o?ll/fDrvARIES
PAVEMENT)
-- -- --- --- ---  --- --- --- --- -- -- -- --
FEMA = FEDERAL EMERGENCY MANAGEMENT AGENCY
(F} = INFORMATION AS MEASURED BETWEEN FIELD MONUMENTATION (L} = INFORMATION PER LEGAL DESCRIPTION
(CALC} = INFORMATION CALCULATED FROM FIELD MEASUREMENTS

SURVEYOR'S NOTES:
-	PRM-
LBB/35

316.10'

50.00'  I  50.00'	I  so oo'	I so.oq'	I	a5.oo· 1::,
-ci
PRM
LBB/35
II
I. BEARINGS BASED ON THE SOUTH BOUNDARY OF THE NORTHWEST 1/4 OF SECTION 5, TOWNSHIP 27 SOUTH, RANGE 27 EAST HAVING A GRID BEARING OF SOUTH 39·39'45" EAST BETWEEN FIELD
MONUMENTATION.
TRACTC

-z_
?	'<j-
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UNLESS OTHERWISE NOTED A 5/8" IRON ROD AND CAP "LB-8135" MONUMENTATION SET AT ALL LOT
0	!'< [s 26 ?[s 25 ? c;
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23 ?? 22	c;	21
CORNERS, POINTS OF INTERSECT/ON, AND CHANGES OF DIRECTION OF LINE WITHIN THE SUBDIVISION
®,@
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WHICH DO NOT REQUIRE A PRM OR PCP.
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THIS PLAT IS BASED ON A RECENT SURVEY MADE UNDER MY DIRECTION AND SUPERVISION IN COMPLIANCE WITH CHAPTER 177, FLORIDA STATUTES.
0  ?>
28	\·?-	10. o·	--
?1nF"'
... --
P.C.P.'S SET IN AN IMPERVIOUS SURFACE AR[ A PK-NAIL AND DISC "LB-8135" - UNLESS
(r7.,. ?,..,.1	-a_oo'
50.00'
fiO 00'
50.00'=t  50.0;;-' -	-	-
OTHERWISE NOTED.
LANDS IN THE VICINITY OF THE DRAINAGE/RETENTION AREAS AND SWALES MAY BE SUBJECT TO TEMPORARY STANDING WATER WHEN CONDITIONS DECREASE THE RATE OF PERCOLATION AND DRAINAGE RUNOFF.
NB9'3tY:56"E I 245.oo'	•	a	Ns9·3o'J6"E
?4	,@??	-@-------------- N89'30'36"E 345.00' -@-----i	8
\	/,,--	N89'30'36"E 210.00'	I	135.00'	?
/
PROPERTY OWNERS ARE RESPONSIBLE FOR MAINTENANCE OF VEGETATION (MOWING) IN THE RETENTION AREAS AND DRAINAGE SWALES LYING WITHIN THEIR RESPECTIVE LOT AND THE DESIGN IS TO BE LEFT
®?uf.ls. i;:.'..3.......,-.,.29	10
Ns9·30'36"E 1so.oo·
'	•
i(l	NB9·Jo'J6"E
UNCHANGED.
ALL PLATTED UTILITY EASEMENTS SHALL ALSO BE EASEMENTS FOR THE CONSmUCT/ON, INSTALLATION,
•·i?l?g
•	75.oo·	,.	75.oo· --..['	•
I	r?6-2--:,. --	I	0'J.	--
BS.DO
MAINTENANCE, AND OPERATION OF CABLE TELEY/5/0N SERVICES IN ACCORDANCE WITH FLORIDA STATUTE 177.091 (28}.
esS!a!??
iJ'3(J':JIJ'T
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t,	.
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THE PLATTED LANDS ARE LOCATED WITHIN FLOOD ZONE "X" ACCORDING TO FLOOD INSURANCE RATE MAP FOR POLK COUNTY,· COMMUNITY PANEL NUMBER 12105C0220 G, EFFECTIVE DATE OF 12/22/2016.
THE PLATTED LANDS ARE SUBJECT TO THAT CONSTRUCTION AND ACCESS EASEMENT RECORDED IN OFFICIAL RECORDS BOOK 10244, PAGE 2182, PUBLIC RECORDS OF POLK COUNTY FLORIDA.
ID. THE PLATTED LANDS ARE SUBJECT TD THE TERMS AND CONDITIONS AS SET FORTH IN THAT CERTAIN
  _110.oQ 	 1 
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'	N89'30'36"E	§!	Na9·30'36"E	NB9'30'36"E
NORTH BOULEVARD COMMUNITY DEVELOPMENT DISTRICT NOTICE OF LIEN OF SPECIAL ASSESSMENTS FOR SPECIAL ASSESSMENT BONDS, SERIES 2017 AS RECORDED IN OFFICIAL RECORDS BOOK I 0304, PAGES 1753-1756, PUBLIC RECORDS OF POLK COUNTY, FLORIDA.
--,
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U]LJTY	60	!'<g	65
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••	'	SURVEYING & MAPPING
U)	(
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46	CID•)l  ?	O,
c,-..	 		--	'),	'	'J
1925 Bartow Rood, Suite 101, Lakeland, Florido 33801
(863) 904-4699 - kthompson@platinumsurveying.com
CJ) (I)
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STATE OF FLORIDA AUTHORIZATION FOR:	Cl
SURVEYING AND MAPPING BUSINESS - LB 8135	C.
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KENNETH W. THOMPSON REGISTRATION NO. 4080
l'--
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Ill
HAINES CITY
THE	HEART OF FLORIDA
DEVELOPMENT SERVICES DEPARTMENT
620
Haines City, FL 33844
Phone (863) 419-3230
Fax (863) 419-3168
www.hainescity.com

ZONING PERMIT
DATE:	?-  2 i-  \ '\		PERMIT NUMBER: 		 PROJECT/SITE ADDRESs: 	 \..:_?--=-::o:+?a.:....'.??+?----D?·.?..:_'":....::e..:.!0?o-?"?e"'?ro??'< +	_
PARCEL ID NUMBER (S):			 _ OWNER'S NAME: (t0\.o-.v? \?ev,,11??PHONE NUMBER:	j 2)- ?Ll7-	63°I (o
OWNER'S ADDRESS:	\ ?{) T o--Q+ ?\\Je.	\JO-"e"'Vo..-? \=-L	3 3 ?37
? hev11rl'\l'de<-2oa.1 Q'/o-\..i.i-Ctim
OWNER'S EMAIL: 		PROJECT COST:$	 _

OUR MISSION
"Our team of professionals will provide our residents and business community with the highest quality services in a fiscally responsible manner through cooperation, strong ethical leadership with a lifelong commitment to enriching lives."
ZONING PERMIT APPLICATION	REV. 10-18	Page 1 of 2
·d-10457009&k==B872 ••• https://www.iworq.neViworq/O_Pages/popupEditLetterPrint.php?sid=BCJQANGMANOJBGARQKFPMIERGGGOO&i-

"'	City of Haines City Building Permit Card
INSPECTION REQUEST LINE (863) 421-3757
Date Issued: Job Address: Description:
05/28/2019
180TAFTDR FENCE
Permit No:	L900965
Type:	RESIDENTIAL FENCE<3000
Legal Description: Contractor:
NORTHRIDGE ESTATES PB 167 PGS 6-10 LOT 26	Zone:
OWNER-713310	?Applicant@  Owner
Owner:	HH CR 547 Investors I LLC

REQUIRED INSPECTIONS

Fence Final	April Brown	05/24/2019

.

https://www.iworq.neViworq/O_Pages/popupEditletterPrint.php?sid=BCJQANGMANOJBGARQKFPMIERGG600&id=10457009&k=8872&letterlinkid=3...  1/1
BOUNDARY SURVEY
OF
LOT 26, NORTHRIDGE ESTATES, ACCORDING TO THE PLAT THEREOF AS RECORDED IN PLAT BOOK 167,
PAGES 6 THROUGH 10 OF THE PUBLIC RECORDS OF POLK COUNTY, FLORIDA.

11\f'H, I L>

HAINES CITY PLANNING DEPT.

?
GRAPHIC SCALE

CERTIFIED TO:

BUILDING SETBACKS

0	15	30	60
ADDITIONAL SYMBOL LEGEND
CalAtlantic Title, Inc.
North American Title Insurance Company Eagle Home Mortgage, LLC
Richard Hernandez Neris end Liz Jeannette Hernandez
FRONT GARAGE SIDE REAR
CORNER/SIDE
15'
20'
5'
10'
15'
C(/	•SANITARY CLEAN OUT @ =SANITARY MANHOLE
? 1B	=WATER METER 0 aWATER SERVICE
TELE C =TaEPHONE RISER	CATVC=cABLE TV RISE
ELECTRICIi)	=ELECTRICAL BOX	@=DRAINAGE MANHOLE 116.40' x ePROPOSED GRADE		=FINAL GRADE
P.G.	.......,,_.	• FLOW DIRECTION

SURVEYOR'S NOTES:
f LOt 26 as being S89'30'36"W. (per plat)
12.. BTehaerriengmsasyhobwenehaeseremoenntasreanbdasreedstorinctitohnes Soofurtheecorlrydllnaend/oor Prfvat? agreements not furnished to this surveyor ar shown an this boundary survey that may
:,ffe(:tpropertyrights and/or land use rights of thesubject prop?r:yd by various Departments of Federal, State or Local Governments affecting the subject The,-e may be environmental !Hues ond/or other matters regu a e
P• "-,-.y. Sru>,o,;teyllhwowa,n poenrttohrll■fle■durtvoery.the ■ole and exclualve b eneflt
of the  entitles Hated hereon and shall not be relled upon by any other entity or lndlvfdual
'	'

PRIME
COMMUNITY MANAGEMENT

EXTERIOR ALTERATION APPLICATION
This request form is to be completed by the homeowner and submitted to the Architectural Committee (ARC) for approval BEFORE any work commences. Work cannot begin prior to written approval. Please refer to your Declaration of Covenants and Restrictions for a description of the ARC and its purpose.
This form must be completed IN FULL and include a copy of the property's survey with the area indication where the
alteration and/or addition will be located.
NAME:	  \C..?<.\.✓j \\evµfltJd1:,2.-
ADDRESS:	\ i' 0 TC\?4- 1),...\-;c.,.
PHONE: EMAIL:
'3 2., -3tf1-- b"3G\ (,
Rhev fv)(\Je.2202.7Qj?ce-?om
Do.ve.Npov-+	FL 3 3 f 37
ASSOCIATION: 	_
DESCRIBE THE ALTERATION/ADDITION: (Fence installation, exterior painting, screen enclosure, pool, ect.)
t<?(..? \ "'??l\?·.\-,._..?	

LOCATION: (Include survey with planned alteration and/or addition attached)
?-.J?	\h  fv'{ L	Q(,\1'/C.\?	?,-,,?,

SPECIFICATIONS: (2 copies of plans, samples, estimates, & drawings or pictures must be attached to this application)

DIMENSIONS: 	--:----:----:--:-::------------------------
MATERIALS:	V, w1 L 	w?,.\.e.
COLORS:_?_....:....h;;_\....:..\e...,-=	­
ltis the property owner's responsibility to conform to all local zoning and building regulations. All required building permits from the City/County must be obtained by the property owner and a copy of the permit must be presented to theAssociation.	?
HOMEOWNER SIGNATURE: --=-? .?....:;....;;.-·u' 9----t-------------------- DENIAL□ REASON FOR DENIAL:	 APPROVAL O APPROVED BY:	

MAIL COMPLETED FORM TO: Prime Community Management
346 East Central Ave, Winter Haven, FL 33880 Phone: 863-293-7400	Fax: 863-508-1067
I
\	Email: lnfo@PrlmeHOA.com
--s"'u·R·v·1:·Y-01111R'.S.  ·N-0"","'1S.:."":   -----_._::•_•; ;..:;;;.;??u:::?::::::::a:::::::::::::;?-.--!!""'.'.-:'."?-??--= 	?--
1  BearlnQI ehown hereon are baaed on the Southerly line of Lot 26, as belnQ S89'30'36"W. (per plat)	-	•
There may be eaaementa and restrictions of record and/or private agreements not furnished to this surveyor or shown on this boundary survey that may affect property rights and/or land uae rights of the subject property.

BOUNDARY SURVEY
LOT 26, NORTHRIOGE ESTATES ACC9	OF
PAGES 6 THROUGH 10 O?omi i?s'I.7cE RPELCAOTRTH EREOF AS RECORDED IN PLAT BOOK 167,
OF POLK COUNTY, FLORIDA.

25

Jd
20'GARACE	--	--	-
BUILDING SElBACK

CERTIFIED TO:

BUILDING SETBACKS
1' = 30' GRAPHIC SCALE
0	15	30	E
ADDITIONAL SYMBOL LEGEND
CelAllantlc TIiie, Inc.
North American TlUe Insurance Company Eagle Home Mortgage, LLC
Richard Hemendez Neris end Liz Jeannette Hemandez
FRONT GARAGE SIDE REAR
CORNER/SIDE
15'
20'
5'
10'
15'
C{,° •SANITARY CLEAN OUT @ •SANITARY MANHO
1W EB	=WATERMETER @ •WATERSERVICE TELE O =TELEPHONE RISER	CATVO=CABLE TV RISE
ELECTRIC(i) =ELECTRICAL BOX	@•DRAINAGE MANHOl 116.40'X •PROPOSED GRADE		•FINAL GRADE
P.<3.	--. .  =FLOWOIRECTION

SURVEYOR'S NOTES:
Bearing, shown hereon ore baaed on the Southerly line of Lot 26, os being S89'30'36"W. (per plat)
There may be easements and restrictions of record and/or private agreements not fumlehed to this surveyor or shown on this boundary survey that me
affect property rights and/or land use rights at the subject property.
J. There may be envfranmentol Issue■ and/or other matter■ regulated by varlau1 Deportments of Federal, State or Loco! Governmenll affecting the sub Ject
propertv not 1ho?n on thl1 eurvov.

SURVEYOR'S N'OTES:		rl II of Lot 26 os being S89'30'36"W. perp athl	-yor or shown on this boundary surwy a m b d n the Southe Y ne	'	t	t furnished to s su, •v
Soor1ng• shown hereon are ase o ctlons of record and/or prlwte agreemens no	affectln the subject
There moy bel??seme;;:,/??t?!Irights of the subject prop??yd by various Departments of Federal, State or Local Governments	g	lndlYfdual
off	J1rop Yb; 11.,,;ri?mental Issues and/or other matters regua e	and ahall not b• relied upon by any ath..- entity ar
,	Mt  :::,11,howrt on thll IUl'W •	andpclu•I"" benefit of th• entltl• ll•ted h......	r
tlf	p..-farm	th• iol•	lnal rat■■d ■■al al a Florida llcen■ed ■ul"ll■yor and mappe•	aba"" 9round martdn91 a■
?  ?dwl?!,!;,•..,•?r::?•t?rl????;i_?:;'8.,■; tt■o?dl?:::?tRlty companl-.  Thi■■ul"ll■yor only ■ha;•t th:.:.mb.- 22 2015.

BOUNDARY SURVEY
OF
LOT 26, NORTHRIDGE ESTATES, ACCORDING TO THE PLAT THEREOF AS RECORDED IN PLAT BOOK 167, PAGES 6 THROUGH 10 OF THE PUBLIC RECORDS OF POLK COUNTY, FLORIDA.

11\1'1\,I U

CERTIFIED TO:

BUILDING SETBACKS
HAINES CITY PLANNING DEPT.
(:20>
1'	=  30'
GRAPHIC SCALE

0	15	30	60
ADDITIONAL SYMBOL LEGEND
CalAtlantic Title, Inc.
FRONT
15'
C60  •SANITARY CLEANOUT @ =SANITARY MANHOLE
North American TI1Je Insurance Company Eagle Home Mortgage, LLC
Richard Hernandez Neris and Liz Jeannette Hernandez
GARAGE SIDE REAR
CORNER/SIDE
20'
5'
10·
15'
WM IE	•WATER M!:TER TELE □ =TELEPHONE RISER
ELECTRIC?  =ELECTRICAL BOX
0	=WATER SERVICE
CATV□=CABLE TVRISE
@•DRAINAGE MANHOLE
116.40'X  •PROPOSEDGRADE
FINALGRADE
P.G.
FLOWDIRECTION

SURVEYOR'S NOTES:
Bearings shown hereon ore based on the Southerly fine of Lot 26, os being S89'JO'J6•w. (per plot)
There may be easements and restrictions of record ond/or prlvot" agreements not furnished to this surveyor or shown on this boundary survey that may affect property rights and/or fond us" rights of th" subject property.
J. There moy be environmental Issues and/or other matters regulated by various Deportments of Federal, State or Local Governments affecting the subject
propertv not shown on this su•v?w	-?...,...= ?	,,.	.J1P-	.-	-	-		-.;	i.,.. -
-	-  4:-Thla Survey wo	erformed for· the aole and exduatve benefit of the entttlii""llated hereon and shall not be relied upon by any other entity or Jndlvlduol
whomsoe-.
This Survey Is not wild without the signature and original rolaed aeol of o Florido licensed surveyor and mapper.
Underground utnttlea and Improvements were not located, unless shown hereon.
Underground utnltlea shown hereon were located and morl<ed by the lndtvlduol utility companies.  Thia surveyor only shows these above ground marl<lngs 09
field located and ts not responsible for Inaccurate and/or po091ble utnttlea not shown.
e. subject property ehown hereon la In Zone X. according to Flood ln,uronce Rote Mop panel number 12105C0220G, mop dote December 22. 2016
9. Elevottons shown hereon are based on FOOT Benchmorl< Number •21•, having the elevotlon of 136.91, (NAVO 1988).	•

16 E. Plant Street
Ccr-d!n, lbm	34787 • ( I/fl ) 654-S

PRIME
COMMUNITY MANAGEMENT

EXTERIOR ALTERATION APPLICATION
This request form is to be completed by the homeowner and submitted to the Architectural Committee (ARC) for approval BEFORE any work commences. Work cannot begin prior to written approval. Please refer to your Declaration of Covenants and Restrictions for a description of the ARC and its purpose.
py of the property's survey with the area indication where the

PHONE:	3 2..l - 1441- 6J '1 (,
EMAIL:	hev??z202.7Qj?GC-?Od)
ASSOCIATION: Nor-th ¼o\ge ??	
DESCRIBE THE ALTERATION/ADDITION: {Fence installation, exterior painting, screen enclosure, pool, ect.)
£:<1' (..? \ tJ ??	\ \(.\.·.\-,o?	

? LOCATION: (Include survey with planned alteration and/or addition attached)
'"G	\/, "'Li  0?1\f J?	v ..,. ?,

SPECIFICATIONS: (2 copies of plans, samples, estimates, & drawings or pictures must be attached to this application)

DIMENSIONS:----------------------------------
MATERIALS:	V, ?? L 
COLORS:	\J h\  \e.....
/I	\	•	\ \
w?,k
It is the property owner's responsibility to conform to all local zoning and building regulations. All required building permits from the City/County must be obtained by the property owner and a copy of the permit must be presented to
the Association.	() 	\	1	\	.	(} 
HOMEOWNER SIGNATURE,
DENIAL□ REASON FOR DENIAL:			 APPROVAL [Yj'	APPROVED BY:	tU?	? lf\N /QA)	(o· 12...19
?	

MAIL COMPLETED FORM TO: Prime Community Management
346 East Central Ave, Winter Haven, FL 33880 Phone: 863-293-7400 Fax: 863-508-1067
Email: lnfo@PrimeHOA.com

!!"#$%& 12

!!"#$%& "

!!"#$%& i

Sent Via Email: mvirgen@gmscfl.com

May 29, 2025

Ms. Monica Virgen District Manager
North Boulevard Community Development District c/o Governmental Management Services
219 East Livingston Street Orlando, Florida 32801

Subject:	Work Authorization Number 2025-2
North Boulevard Community Development District
Annual Engineer’s Report 2025

Dear Ms. Virgen:

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

Scope of Work

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

Fees

The CDD will compensate the Engineer pursuant to the hourly rate schedule contained in the District Engineering Agreement. We estimate a budget in the amount of $2,000, plus other direct costs. The CDD will reimburse the Engineer all direct costs, which include items such as printing, drawings, travel, deliveries, et cetera, pursuant to the Engineering Agreement.

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

Joey V. Duncan, PE	Reinardo Malavé, P.E.
Principal Engineer	Associate Vice President APPROVED AND ACCEPTED
By: 	 Authorized Representative of
North Boulevard
Community Development District

Date
Page 1 of 1
Attachment A

STANDARD HOURLY BILLING RATE SCHEDULE
Professional/Technical/Construction/Surveying Services

LABOR CLASSIFICATION	HOURLY RATES	
Professional		
Engineer I, II, III	$115.00, $135.00, $155.00	
Engineer IV, V, VI	$175.00, $200.00, $230.00	
Engineer VII, VIII, IX	$260.00, $290.00, $320.00	
Environmental Specialist I, II, III	$105.00, $125.00, $155.00	
Senior Environmental Scientist IV, V, VI	$175.00, $195.00, $215.00	
Planner I, II, III	$105.00, $125.00, $155.00	
Senior Planner IV, V, VI	$175.00, $195.00, $215.00	
Landscape Designer I, II, III	$105.00, $125.00, $155.00	
Senior Landscape Architect IV, V, VI	$175.00, $195.00, $215.00	
Principal	$360.00	
Technical		
CADD Technician I, II, III, IV, V	$85.00, $105.00, $125.00, $140.00, $180.00	
Designer I, II, III	$110.00, $135.00, $160.00	
Designer IV, V, VI	$180.00, $205.00, $230.00	
Construction		
Construction Professional I, II, III	$125.00, $160.00, $185.00	
Construction Professional IV, V, VI	$220.00, $245.00, $290.00	
Survey		
Surveyor I, II, III	$68.00, $83.00, $100.00	
Surveyor IV, V, VI	$120.00, $135.00, $150.00	
Surveyor VII, VIII, IX	$165.00, $195.00, $235.00	
Senior Surveyor IX	$295.00	
Fully Equipped 1, 2, 3 Person Field Crew	$145.00, $185.00, $245.00	
Administration		
Administrative Professional I, II, III, IV	$70.00, $100.00, $120.00, $150.00	
Other Direct Costs (Printing, Postage, Etc.)	Cost + 15%	

Company Confidential and Proprietary: Use or disclosure of data contained on this sheet is subject to restriction on the title page of this report.
Revised 06-01-24\Subject to Revision\Standard Hourly Billing Rate Schedule

!!"#$%& ii

Sent Via Email: mvirgen@gmscfl.com

July 3, 2025

Ms. Monica Virgen District Manager
North Boulevard Community Development District c/o Governmental Management Services
219 East Livingston Street Orlando, Florida 32801

Subject:	District Engineers Report - 2025
North Boulevard Community Development District Bond Series 2017 and 2019
Section 9.21 of the Master Trust Indenture
Dear Ms. Virgen:

In accordance with Section 9.21 of the Master Trust Indenture for the North Boulevard Community Development District (CDD), we have completed our annual review of the portions of the project within this CDD as constructed to date. We find, based on said inspection and our knowledge of the community, that those portions of the infrastructure are being maintained in reasonably good repair.
We have reviewed the Operation and Maintenance budget for the Fiscal Year 2026 and believe that it is sufficient for the proper operation and maintenance of the North Boulevard CDD.
In addition, and in accordance with Section 9.21 of the Master Trust Indenture, we have reviewed the current limits of insurance coverage, and we believe that this is adequate for the community.

Should you have any questions or require additional information, please contact me at (321) 354-9656. Sincerely,

Joey V. Duncan, P.E.
District Engineer
North Boulevard Community Development District
JVD:ap
Q:\North Boulevard CDD_50137357\Adm\Reports\Annual Engineer's Report\District Engineer’s Report 2025 Bond Series 2017 and 2019_07-03-2025

Page 1 of 1

!!"#$%& "

This item will be provided under separate cover

!!"#$%& "

!!"#$%& i

Summary of Check Register

May 01, 2025 through May 31, 2025

Bank	Date	Check No.'s	Amount	

General Fund	

5/9/25	

516	

$	232.76	
	5/20/25	517-520	$	100,388.24	
	5/30/25	521-522	$	1,399.34	
			$	102,020.34	
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/08/25	PAGE	1
*** CHECK DATES 05/01/2025 - 05/31/2025 ***	NORTH BOULEVARD GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/09/25 00039	5/01/25 NB2238	202505 330-57200-48201	*	232.76
PET WASTE STATION-MAY25
POOP BANDIT	232.76 000516
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/20/25 00050	4/30/25 00070905 202504 310-51300-48000	*	298.98
MTG-BOS AUDIT COMMITTEE
GANNETT MEDIA CORP DBA	298.98 000517
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
176	202505 310-51300-34000	*	3,750.00
MANAGEMENT FEES-MAY25
176	202505 310-51300-35200	*	105.00
WEBSITE MANAGEMENT-MAY25
176	202505 310-51300-35100	*	157.50
INFORMATION TECH-MAY25
176	202505 310-51300-31300	*	568.75
DISSEMINATION SVCS-MAY25
176	202505 310-51300-51000	*	.27
OFFICE SUPPLIES
5/01/25 176	202505 310-51300-42000	*	6.24
POSTAGE
5/01/25 176	202505 310-51300-42500	*	60.75
COPIES
5/01/25 177	202505 320-53800-12000	*	695.67
FIELD MANAGEMENT-MAY25
GOVERNMENTAL MANAGEMENT SERVICES-CF	5,344.18 000518
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/20/25 00030	5/20/25 52025	202505 330-57200-49100	*	92,508.58
FY25 AMEN.INTRLOCAL AGRMT
HOLLY HILL ROAD EAST CDD	92,508.58 000519
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/20/25 00036	5/16/25 12273	202504 310-51300-31500	*	2,236.50
ATTORNEY SVCS-APR25
KILINSKI	VAN WYK PLLC	2,236.50 000520
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/30/25 00029	5/21/25 22449316 202504 310-51300-31100	*	615.00
ENGINEERING SVCS-APR25
DEWBERRY ENGINEERING	615.00 000521
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/30/25 00019	3/31/25 175	202503 320-53800-49000	*	784.34
NEW GARBAGE CAN
GOVERNMENTAL MANAGEMENT SERVICES-CF	784.34 000522
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	102,020.34
TOTAL FOR REGISTER	102,020.34 NOBU NORTH BOULEVAR IARAUJO

!!"#$%& ii

North Boulevard
Communfty Development District

Unaudited Financial Reporting
May 31, 2025

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Debt Service Fund - Series 2017	

5	
	Debt Service Fund - Series 2019	

6	
	Capital Projects Fund - Series 2017	

7	
	Capital Reserve Fund	

8-9	
	Month to Month	

10	
	Assessment Receipt Schedule	

11	
	Long Term Debt Schedule	
North Boulevard
Community Development District Combined Balance Sheet
May 31, 2025

	General		Capital Reserve		Debt Service		Totals		
	Fund		Fund		Fund	Governmental Funds			
Assets:
Operating Account	

$	

286,785	

$	

29,403	

$	

-	

$	

316,188	
Due From General Fund	$	-	$	-	$	6,532	$	6,532	
Deposits
Investments:	$	960	$	-	$	-	$	960	
Series 2017									
Reserve	$	-	$	-	$	123,875	$	123,875	
Revenue	$	-	$	-	$	179,404	$	179,404	
Redemption
Series 2019	$	-	$	-	$	815	$	815	
Reserve	$	-	$	-	$	105,956	$	105,956	
Revenue	$	-	$	-	$	164,383	$	164,383	
Prepayment	$	-	$	-	$	163	$	163	
Total Assets	$	287,745	$	29,403	$	581,129	$	898,277	
Liabilities:									
Accounts Payable	$	9,596	$	-	$	-	$	9,596	
Due to Debt Service	$	6,532	$	-	$	-	$	6,532	
Total Liabilites	$	16,128	$	-	$	-	$	16,128	

Fund Balance:									
Assigned For:									
Debt Service - Series 2017	$	-	$	-	$	307,698	$	307,698	
Debt Service - Series 2019	$	-	$	-	$	273,431	$	273,431	
Restricted For:									
Capital Reserve	$	-	$	29,403	$	-	$	29,403	
Unassigned	$	271,617	$	-	$	-	$	271,617	
Total Fund Balances	$	271,617	$	29,403	$	581,129	$	882,149	
									
Total Liabilities & Fund Balance	$	287,745	$	29,403	$	581,129	$	898,277	
North Boulevard
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2025

Adopted	Prorated Budget	Actual		
Budget	Thru 05/31/25	Thru 05/31/25	Variance	

Revenues:					
Assessments - Tax Roll	$	431,702	$	431,702	$	431,966	$	264	
Other Income	$	-	$	-	$	90	$	90	
Total Revenues	$	431,702	$	431,702	$	432,056	$	354	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	8,000	$	4,600	$	3,400	
FICA Expense	$	-	$	-	$	275	$	(275)	
Engineering Fees	$	10,000	$	6,667	$	5,723	$	944	
Dissemination Agent	$	6,825	$	4,550	$	4,550	$	-	
Attorney Fees	$	19,000	$	12,667	$	15,447	$	(2,780)	
Assessment Administration	$	5,250	$	5,250	$	5,250	$	-	
Annual Audit	$	4,900	$	4,900	$	4,900	$	-	
Trustee Fees	$	7,780	$	7,758	$	7,758	$	-	
Management Fees	$	45,000	$	30,000	$	30,000	$	-	
Information Technology	$	1,890	$	1,260	$	1,260	$	-	
Website Maintenance	$	1,260	$	840	$	840	$	-	
Postage & Delivery	$	1,100	$	733	$	1,087	$	(354)	
Telephone	$	50	$	33	$	-	$	33	
Printing & Binding	$	400	$	267	$	154	$	112	
Insurance	$	8,455	$	8,455	$	7,296	$	1,159	
Legal Advertising	$	5,000	$	3,333	$	2,631	$	702	
Contingency	$	3,000	$	2,000	$	375	$	1,625	
Office Supplies	$	100	$	67	$	1	$	65	
Dues, Licenses & Fees	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	132,185	$	96,954	$	92,323	$	4,632	
North Boulevard
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2025

Adopted	Prorated Budget	Actual		
Budget	Thru 05/31/25	Thru 05/31/25	Variance	

Operation and Maintenance						
Field Expenses
Field Management		

$	8,348	

$	5,565	

$	5,565	

$	-	
Electric		$	9,490	$	6,327	$	3,840	$	2,487	
Streetlights		$	30,418	$	20,278	$	14,984	$	5,294	
Property Insurance		$	6,333	$	6,333	$	5,064	$	1,269	
Landscape Maintenance		$	58,860	$	39,240	$	34,335	$	4,905	
Landscape Replacement & Enhancement		$	20,000	$	20,000	$	18,000	$	2,000	
Irrigation Repairs		$	5,500	$	5,500	$	6,650	$	(1,150)	
General Field Repairs & Maintenance		$	15,000	$	15,000	$	18,845	$	(3,845)	
Contingency		$	10,000	$	6,667	$	1,264	$	5,402	
	Subtotal	$	163,948	$	124,910	$	108,549	$	16,361	

Amenity Expenses
Inter-Governmental Expense		

$	92,509	

$	92,509	

$	92,509	

$	-	
Trash Collections		$	2,100	$	1,400	$	1,567	$	(167)	
Pest Control		$	960	$	640	$	-	$	640	
	Subtotal	$	95,569	$	94,549	$	94,076	$	473	
						
Total O&M Expenses:		$	259,517	$	219,458	$	202,625	$	16,834	
						
Total Expenditures		$	391,702	$	316,413	$	294,948	$	21,466	

Other Financing Sources/Uses:						
Capital Reserve		$	(40,000)	$	-	$	-	$	-	
Total Other Financing Sources/Uses		$	(40,000)	$	-	$	-	$	-	
						
Excess Revenues (Expenditures)		$	-		$	137,108		
						
Fund Balance - Beginning		$	-		$	134,509		

North Boulevard
Community Development District Debt Service Fund - Series 2017
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2025

Adopted	Prorated Budget	Actual		
Budget	Thru 05/31/25	Thru 05/31/25	Variance	

Revenues:					
Assessments - Tax Roll	$	258,211	$	258,211	$	258,370	$	159	
Interest	$	6,000	$	6,000	$	9,058	$	3,058	
Total Revenues	$	264,211	$	264,211	$	267,428	$	3,217	

Expenditures:					
Interest Expense 11/1	$	82,726	$	82,726	$	82,726	$	-	
Principal Expense - 5/1	$	80,000	$	80,000	$	80,000	$	-	
Interest Expense - 5/1	$	82,726	$	82,726	$	82,726	$	-	
Total Expenditures	$	245,451	$	245,451	$	245,451	$	-	
					
Excess Revenues (Expenditures)	$	18,760		$	21,977		
					
Fund Balance - Beginning	$	161,143		$	285,721		
					
Fund Balance - Ending	$	179,902		$	307,698		
North Boulevard
Community Development District Debt Service Fund - Series 2019
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2025

Adopted	Prorated Budget	Actual		
Budget	Thru 05/31/25	Thru 05/31/25	Variance	

Revenues:					
Assessments - Tax Roll	$	209,762	$	209,762	$	209,891	$	129	
Interest	$	5,000	$	5,000	$	6,983	$	1,983	
Total Revenues	$	214,762	$	214,762	$	216,874	$	2,112	

Expenditures:					
Interest Expense 11/1	$	77,869	$	77,869	$	77,869	$	-	
Principal Expense 11/1	$	55,000	$	55,000	$	55,000	$	-	
Interest Expense 5/1	$	76,700	$	76,700	$	76,700	$	-	
Total Expenditures	$	209,569	$	209,569	$	209,569	$	-	
					
Excess Revenues (Expenditures)	$	5,193		$	7,305		
					
Fund Balance - Beginning	$	159,358		$	266,125		
					
Fund Balance - Ending	$	164,551		$	273,431		
North Boulevard
Community Development District Capital Projects Fund - Series 2017
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2025

Adopted	Prorated Budget	Actual		
Budget	Thru 05/31/25	Thru 05/31/25	Variance	
Revenues:

Interest	$	-	$	-	$	0	$	0

Expenditures:

Capital Outlay
$	-	$
-	$	3,858	$
(3,858)

North Boulevard
Community Development District Capital Reserve Projects
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2025

Adopted	Prorated Budget	Actual		
Budget	Thru 05/31/25	Thru 05/31/25	Variance	

Revenues:

Interest	

$	-	

$	

-	$	20	

$	20	
Total Revenues	$	-	$	-	$	20	$	20	

Expenditures:

Contingency	

$	-	

$	

-	$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	

Other Financing Sources:

Transfer In/(Out)	

$	40,000	

$	

-	$	-	

$	-	
Total Other Financing Sources (Uses)	$	40,000	$	-	$	-	$	-	
					
Excess Revenues (Expenditures)	$	40,000		$	20		
					
Fund Balance - Beginning	$	9,275		$	29,384		
					
Fund Balance - Ending	$	49,275		$	29,403		
North Boulevard
Community Development District Month to Month

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

Revenues:															
Assessments - Tax Roll	$	-  $	13,408  $	401,788  $	5,181  $	2,936  $	2,627  $	6,026  $	-  $	-  $	-  $	-  $	-  $	431,966	
Other Income	$	30  $	-  $	-  $	-  $	-  $	-  $	30  $	30  $	-  $	-  $	-  $	-  $	90	
Total Revenues	$	30  $	13,408  $	401,788  $	5,181  $	2,936  $	2,627  $	6,056  $	30  $	-  $	-  $	-  $	-  $	432,056	

Expenditures:															
General & Administrative:															
Supervisor Fees	$	600  $	400  $	-  $	-  $	200  $	1,600  $	600  $	1,200  $	-  $	-  $	-  $	-  $	4,600	
FICA Expense	$	-  $	-  $	-  $	-  $	15  $	122  $	46  $	92  $	-  $	-  $	-  $	-  $	275	
Engineering Fees	$	710  $	360  $	720  $	180  $	520  $	2,028  $	615  $	590  $	-  $	-  $	-  $	-  $	5,723	
Dissemination Agent	$	569  $	569  $	569  $	569  $	569  $	569  $	569  $	569  $	-  $	-  $	-  $	-  $	4,550	
Attorney Fees	$	2,345  $	962  $	1,028  $	1,787  $	3,216  $	1,807  $	2,237  $	2,066  $	-  $	-  $	-  $	-  $	15,447	
Assessment Administration	$	5,250  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,250	
Annual Audit	$	-  $	-  $	-  $	-  $	-  $	4,900  $	-  $	-  $	-  $	-  $	-  $	-  $	4,900	
Trustee Fees	$	-  $	3,717  $	-  $	-  $	-  $	4,041  $	-  $	-  $	-  $	-  $	-  $	-  $	7,758	
Management Fees	$	3,750  $	3,750  $	3,750  $	3,750  $	3,750  $	3,750  $	3,750  $	3,750  $	-  $	-  $	-  $	-  $	30,000	
Information Technology	$	158  $	158  $	158  $	158  $	158  $	158  $	158  $	158  $	-  $	-  $	-  $	-  $	1,260	
Website Maintenance	$	105  $	105  $	105  $	105  $	105  $	105  $	105  $	105  $	-  $	-  $	-  $	-  $	840	
Postage & Delivery	$	58  $	26  $	45  $	152  $	6  $	84  $	50  $	667  $	-  $	-  $	-  $	-  $	1,087	
Telephone	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Printing & Binding	$	-  $	-  $	48  $	-  $	5  $	10  $	30  $	61  $	-  $	-  $	-  $	-  $	154	
Insurance	$	7,296  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	7,296	
Legal Advertising	$	-  $	959  $	-  $	-  $	-  $	756  $	299  $	617  $	-  $	-  $	-  $	-  $	2,631	
Contingency	$	76  $	40  $	41  $	40  $	44  $	44  $	44  $	44  $	-  $	-  $	-  $	-  $	375	
Office Supplies	$	0  $	0  $	0  $	0  $	0  $	0  $	0  $	0  $	-  $	-  $	-  $	-  $	1	
Dues, Licenses & Fees	$	175  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	175	
Total General & Administrative:	$	21,092  $	11,046  $	6,463  $	6,741  $	8,589  $	19,972  $	8,502  $	9,918  $	-  $	-  $	-  $	-  $	92,323	
North Boulevard
Community Development District Month to Month

Operation and Maintenance

Field Expenses Field Management Electric
Streetlights Property Insurance
Landscape Maintenance Landscape Replacement Irrigation Repairs
General Repairs & Maintenance Contingency

$
$
$
$
$
$
$
$
$
Subtotal $

696  $
464  $
1,855  $
5,064  $
-  $
18,000  $
4,905  $
1,600  $
-  $
32,584  $

696  $
475  $
1,846  $
-  $
4,905  $
-  $
141  $
927  $
-  $
8,989  $

696  $
425  $
1,834  $
-  $
4,905  $
-  $
123  $
5,699  $
-  $
13,682  $

696  $
493  $
1,866  $
-  $
4,905  $
-  $
87  $
9,945  $
-  $
17,991  $

696  $
502  $
1,845  $
-  $
4,905  $
-  $
139  $
675  $
-  $
8,761  $

696  $
471  $
1,841  $
-  $
4,905  $
-  $
497  $
-  $
784  $
9,194  $

696  $
485  $
1,949  $
-  $
4,905  $
-  $
91  $
-  $
480  $
8,605  $

696  $	-  $
526  $	-  $
1,948  $	-  $
-  $	-  $
4,905  $	-  $
-  $	-  $
667  $	-  $
-  $	-  $
-  $	-  $
8,742  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	5,565
-  $	3,840
-  $	14,984
-  $	5,064
-  $	34,335
-  $	18,000
-  $	6,650
-  $	18,845
-  $	1,264
-  $  108,549

Amenity Expenses
Inter-Governmental Expense Trash Collection
Pest Control

$
$
$
Subtotal $

-  $
166  $
-  $
166  $

-  $
175  $
-  $
175  $

-  $
166  $
-  $
166  $

-  $
181  $
-  $
181  $

-  $
181  $
-  $
181  $

-  $
233  $
-  $
233  $

-  $
233  $
-  $
233  $

92,509  $	-  $
233  $	-  $
-  $	-  $
92,741  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	92,509
-  $	1,567
-  $	-
-  $	94,076

Other Financing Sources/Uses:

Transfer In/(Out)

$	-  $	-  $

-  $	-  $	-  $	-  $

-  $	-  $	-  $

-  $	-  $

-  $	-

North Boulevard
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2025

ON ROLL ASSESSMENTS

Gross Assessments Net Assessments
$ 464,193.70  $
$ 431,700.14  $
277,646.12  $
258,210.89  $
225,550.48
209,761.95
$ 967,390.30
$ 899,672.98

48%	29%	23%	100%
Date	Distribution	Gross Amount	Discount/Penalty	Commission	Interest	Property Appraiser	Net Receipts	General Fund	2017 Debt Service	2019 Debt Service	Total	

11/13/24	
10/21/24	
$3,757.57	
($197.29)	
($71.21)	
$0.00	
$0.00	
$	3,489.07	
$  1,674.20	
$	1,001.38	
$	813.49	
$  3,489.07	
11/19/24	11/01-11/07/24	$9,925.92	($397.01)	($190.58)	$0.00	$0.00	$	9,338.33	$  4,480.92	$	2,680.15	$	2,177.26	$  9,338.33	
11/26/24	11/08-11/15/24	$16,014.60	($590.25)	($308.49)	$0.00	$0.00	$	15,115.86	$  7,253.21	$	4,338.33	$	3,524.32	$ 15,115.86	
12/06/24	11/16-11/26/24	$64,764.08	($2,590.48)	($1,243.47)	$0.00	$0.00	$	60,930.13	$ 29,236.78	$	17,487.27	$	14,206.08	$ 60,930.13	
12/07/24	Inv#4652129	$0.00	$0.00	$0.00	$0.00	($12,665.43)	$	(12,665.43)	$ (6,077.39)	$	(3,635.05)	$	(2,952.99)	$ (12,665.43)	
12/20/24	11/27/24-11/30/24	$825,297.68	($33,011.36)	($15,845.73)	$0.00	$0.00	$	776,440.59	$ 372,568.17	$	222,842.54	$	181,029.88	$ 776,440.59	
12/27/24	12/01/24-12/15/24	$13,356.38	($468.76)	($257.75)	$0.00	$0.00	$	12,629.87	$  6,060.33	$	3,624.84	$	2,944.70	$ 12,629.87	
01/10/25	12/16/24-12/31/24	$11,358.92	($340.78)	($220.36)	$0.00	$0.00	$	10,797.78	$  5,181.22	$	3,099.02	$	2,517.54	$ 10,797.78	
02/03/25	10/01/24-12/31/24	$0.00	$0.00	$0.00	$1,373.43	$0.00	$	1,373.43	$	659.03	$	394.18	$	320.22	$  1,373.43	
02/10/25	01/01/25-01/31/25	$4,991.44	($149.76)	($96.83)	$0.00	$0.00	$	4,744.85	$  2,276.77	$	1,361.80	$	1,106.28	$  4,744.85	
03/07/25	02/01/25-02/28/25	$5,610.82	($24.96)	($111.72)	$0.00	$0.00	$	5,474.14	$  2,626.72	$	1,571.11	$	1,276.32	$  5,474.15	
04/11/25	03/01/25-03/31/25	$12,774.68	$0.00	($255.49)	$0.00	$0.00	$	12,519.19	$  6,007.23	$	3,593.07	$	2,918.89	$ 12,519.19	
04/30/25	01/01/25-03/31/25	$0.00	$0.00	$0.00	$38.21	$0.00	$	38.21	$	18.33	$	10.97	$	8.91	$	38.21	

North Boulevard
Community Development District Long Term Debt Report

Series 2017, Special Assessment Revenue Bonds		
Interest Rate:	3.500%, 4.100%, 4.625%, 5.000%	
Maturity Date:	5/1/2048	
Reserve Fund Definition	50% of Maximum Annual Debt Service	
Reserve Fund Requirement	$123,875	
Reserve Fund Balance	$123,875	
Bonds Outstanding - 10/16/2017	$4,965,000	
Less: Special Call Payment - 05/01/2018	($300,000)	
Less: Special Call Payment - 07/23/2018	($560,000)	
Less: Principal Payment - 05/01/2019	($265,000)	
Less: Principal Payment - 05/01/2020	($70,000)	
Less: Principal Payment - 05/01/2021	($70,000)	
Less: Special Call Payment - 11/01/2021	($5,000)	
Less: Principal Payment - 05/01/2022	($80,000)	
Less: Principal Payment - 11/01/2022	($5,000)	
Less: Principal Payment - 05/01/2023	($75,000)	
Less: Principal Payment - 05/01/2024	($75,000)	
Less: Principal Payment - 05/01/2025	($80,000)	
Current Bonds Outstanding	$3,380,000	

Series 2019, Special Assessment Revenue Bonds		
Interest Rate:	4.250%, 4.750%, 5.500%, 5.625%	
Maturity Date:	11/1/2049	
Reserve Fund Definition	50% of Maximum Annual Debt Service	
Reserve Fund Requirement	$105,956	
Reserve Fund Balance	$105,956	
Bonds Outstanding - 11/01/2020	$4,335,000	
Less: Special Call Payment - 02/01/20	($605,000)	
Less: Special Call Payment - 08/01/20	($325,000)	
Less: Special Call Payment - 11/01/20	($170,000)	
Less: Special Call Payment - 02/01/21	($155,000)	
Less: Principal Payment - 05/01/21	($55,000)	
Less: Special Call Payment - 08/01/21	($5,000)	
Less: Principal Payment - 11/01/21	($65,000)	
Less: Principal Payment - 11/01/22	($55,000)	
Less: Principal Payment - 11/01/23	($50,000)	
Less: Principal Payment - 11/01/24	($55,000)	
Current Bonds Outstanding	$2,795,000	

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BOARD OF SUPERVISORS MEETING DATES
HIGHLAND MEADOWS WEST COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026
The Board of Supervisors of the Highland Meadows West Community Development District will hold their regular meetings for Fiscal Year 2026 on the 3rd Tuesday of each month, at the Holiday Inn—Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida 33880, at 10:00 a.m., unless otherwise indicated as follows:

October 21, 2025
November 18, 2025
December 16, 2025
January 20, 2026
February 17, 2026
March 17, 2026
April 21, 2026
May 19, 2026
June 16, 2026
July 21, 2026
August 18, 2026
September 15, 2026
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

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

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

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

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

 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:		
North Boulevard Community Development District

District Manager:			Date:	 Print Name:		
North Boulevard Community Development District

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

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

 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:		
North Boulevard Community Development District

District Manager:			Date:	 Print Name:		
North Boulevard Community Development District