East 547
Community Development District Meeting Agenda
July 11, 2024

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East 547
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
July 4, 2024
Board of Supervisors Meeting
East 547 Community Development District
Dear Board Members:

The regular meeting of the Board of Supervisors of the East 547 Community Development District will be held Thursday, July 11, 2024 at 11:00 AM at the Offices of Highland Homes, 3020 S. Florida Ave., Suite 101, Lakeland, FL 33803.
Zoom Video Join Link: https://us06web.zoom.us/j/89659351205
Call-In Information: 1-646-876-9923
Meeting ID: 896 5935 1205
Following is the advance agenda for the meeting:

Board of Supervisors Meeting
Roll Call
Public Comment Period (1Speakers will fill out a card and submit it to the District Manager prior to the beginning of the meeting)
Approval of Minutes of the June 13, 2024 Board of Supervisors Meeting
Public Hearings
Public Hearing on the Adoption of the Fiscal Year 2024/2025 Budget
Consideration of Resolution 2024-05 Adopting the District’s Fiscal Year 2024/2025 Budget and Appropriating Funds
Consideration of Fiscal Year 2024/2025 Budget Deficit Funding Agreement
Public Hearing on the Imposition of Operations and Maintenance Special Assessments
Consideration of Resolution 2024-06 Imposing Special Assessments and Certifying an Assessment Roll
Consideration of Resolution 2024-07 Designation of a Regular Monthly Meeting Date, Time, and Location for Fiscal Year 2024/2025
Consideration of the Adoption of Goals and Objectives for the District
Presentation of Fiscal Year 2023 Audit Report
Staff Reports
Attorney
Engineer
Presentation of Annual Engineer’s Report
Field Manager’s Report (to be provided under separate cover)
District Manager’s Report
Discussion Regarding Street Parking Concerns
Check Register
Balance Sheet & Income Statement
Other Business
Ethics Training
Supervisors Requests and Audience Comments
Adjournment

1 Comments will be limited to three (3) minutes

MINUTES

MINUTES OF MEETING EAST 547
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the East 547 Community Development District was held Thursday, June 13, 2024 at 11:04 a.m. at the Offices of Highland Homes, 3020 S. Florida Ave., Suite 101, Lakeland, Florida.

Present and constituting a quorum:
Brian Walsh	Chairman
Milton Andrade	Vice Chairman
Kareyann Ellison	Assistant Secretary
Garret Parkinson	Assistant Secretary Also present were:
Jill Burns	District Manager, GMS
Patrick Collins	District Counsel, Kilinski Van Wyk
Lauren Gentry	District Counsel, Kilinski Van Wyk
Marshall Tindall	Field Manager, GMS

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the meeting to order at 11:01 a.m. and called the roll. Four Supervisors were present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Burns stated that there were no members of the public present at the meeting and none joining via Zoom.

THIRD ORDER OF BUSINESS	Approval of Minutes of the April 11, 2024
Board of Supervisor’s Meeting
Ms. Burns presented the minutes from the April 11, 2024 Board of Supervisors meeting. She asked for any questions, comments or corrections. Hearing no changes.

On MOTION by Mr. Walsh, seconded by Mr. Parkinson, with all in favor, the Minutes of the April 11, 2024 Board of Supervisor’s Meeting, were approved.

FOURTH ORDER OF BUSINESS	Consideration	of	Resolution	2024-04
Appointing an Assistant Secretary
Ms. Burns stated this will appoint Kareyann Ellison as an Assistant Secretary.

On MOTION by Mr. Walsh, seconded by Mr. Parkinson, with all in favor, Resolution 2024-04 Appointing Kareyann Ellison as Assistant Secretary, was approved.

FIFTH ORDER OF BUSINESS	Consideration of Easement Agreement with
Duke Energy for Geneva Landings Phase 1
Ms. Burns stated Roy sent some changes back to them and hasn’t heard back that they are accepting them. She recommended approving in substantial form and authorizing the Chair to execute.

On MOTION by Mr. Andrade, seconded by Mr. Parkinson, with all in favor, the Easement Agreement with Duke Energy for Geneva Landings Phase 1 and Authorizing the Chair to Execute, was approved in substantial form.

SIXTH ORDER OF BUSINESS	Ratification  of  Geneva  Landings  Phase  1
Property Conveyance Documents
Ms. Burns stated these have been executed and need to be ratified by the Board.

On MOTION by Mr. Andrade seconded by Ms. Ellison, with all in favor, the Geneva Landings Phase 1 Property Conveyance Documents, were ratified.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Gentry reminded the Board of Form 1 and ethics training.

Engineer
Mr. Malave had nothing to report unless there are any questions.

Field Manager’s Report
Mr. Tindall presented the field managers’ report.

District Manager’s Report
Check Register

Ms. Burns stated the check register is included in the agenda package for review and asked for any questions. Hearing no questions, she asked for a motion to approve the check register.

On MOTION by Mr. Andrade, seconded by Mr. Parkinson, with all in favor, the Check Register, was approved.

Balance Sheet & income Statement
Ms. Burns noted financial statements are included in the package for review.

Presentation of Number of Registered Voters – 200
Ms. Burns noted as of April 15th there were 200 registered voters.

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

NINTH ORDER OF BUSINESS	Other Business
The Board participated in the Ethic’s training required by Florida statute.

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

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

On MOTION by Mr. Walsh, seconded by Mr. Andrade, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

Section A

Section 1

RESOLUTION 2024-05

THE ANNUAL APPROPRIATION RESOLUTION OF THE EAST 547 COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2024, AND ENDING SEPTEMBER 30, 2025; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2024, submitted to the Board of Supervisors (“Board”) of the East 547 Community Development District (“District”) proposed budgets (“Proposed Budget”) for the fiscal year beginning October 1, 2024 and ending September 30, 2025 (“Fiscal Year 2024/2025”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and
WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and
WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least two days before the public hearing; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE EAST 547 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 East 547 Community Development District for the Fiscal Year Ending September 30, 2025.”
The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption, and shall remain on the website for at least 2 years.

SECTION 2. APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2024/2025, the sum of $	 to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND	$	

DEBT SERVICE FUND (SERIES 2021)	$	

DEBT SERVICE FUND (SERIES 2023)	$	

TOTAL ALL FUNDS	$	

SECTION 3. BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2024/2025 or within 60 days following the end of the Fiscal Year 2024/2025 may amend its Adopted Budget for that fiscal year as follows:

A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of

the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

Any other budget amendments shall be adopted by resolution and consistent with Florida law.
The District Manager or Treasurer must ensure that any amendments to the budget under paragraph c. above are posted on the District’s website within five (5) days after adoption and remain on the website for at least two (2) years.

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

PASSED AND ADOPTED THIS 11TH DAY OF JULY, 2024.

ATTEST:	EAST 547 COMMUNITY
DEVELOPMENT	DISTRICT

Secretary/Assistant Secretary

By:	 Its:	

Exhibit A:	Fiscal Year 2024/2025 Budget

East547
Community Development District

Proposed Budget
FY2025

6M3

Table of Contents

1 - 2

3 - 7

8

9

10

11

	General Fund

	General Fund Narrative

	Debt Service Fund - Series 2021

	Amortization Schedule

	Debt Service Fund - Series 2023

	Amortization Schedule

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

Revenues

Assessments - Tax Roll	$	169,650	$	171,056	$	-	$	171,056	$	206,321	
Assessments - Direct	$	-	$	-	$	-	$	-	$	196,044	
Developer Contributions	$	311,176	$	50,000	$	96,756	$	146,756	$	106,417	
Total Revenues	$  480,826	$	221,056	$	96,756	$	317,812	$  508,781	

Expenditures						
Administrative
Supervisor Fees	
$	12,000	
$	1,800	
$	4,000	
$	5,800	
$	12,000	
Engineering Fees	$	10,000	$	2,288	$	3,503	$	5,790	$	10,000	
Assessment Administration	$	5,000	$	5,000	$	-	$	5,000	$	5,250	
Arbitrage Fees	$	900	$	900	$	-	$	900	$	900	
Dissemination Fees	$	6,000	$	5,333	$	2,000	$	7,333	$	6,300	
Attorney Fees	$	20,000	$	7,154	$	3,577	$	10,731	$	20,000	
Annual Audit	$	5,500	$	4,200	$	-	$	4,200	$	4,800	
Management Fees	$	38,213	$	25,475	$	12,738	$	38,213	$	40,124	
Information Technology	$	1,800	$	1,200	$	600	$	1,800	$	1,890	
Website Maintenance	$	1,200	$	800	$	400	$	1,200	$	1,260	
Trustee Fees	$	8,040	$	-	$	8,081	$	8,081	$	8,081	
Postage	$	600	$	403	$	564	$	967	$	600	
Insurance	$	6,397	$	5,758	$	-	$	5,758	$	6,622	
Copies	$	500	$	-	$	100	$	100	$	500	
Legal Advertising	$	6,000	$	-	$	1,413	$	1,413	$	2,500	
Contingency	$	2,500	$	352	$	176	$	529	$	2,500	
Office Supplies	$	250	$	9	$	50	$	59	$	250	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$  125,075	$	60,848	$	37,202	$	98,050	$  123,751	

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

Operations & Maintenance Field Expenditures Property Insurance	

$	2,000	

$	1,591	

$	-	

$	1,591	

$	2,000	
Field Management	$	15,750	$	10,500	$	5,250	$	15,750	$	15,750	
Landscape Maintenance	$	80,000	$	46,061	$	22,192	$	68,253	$	120,000	
Landscape Replacement	$	12,500	$	2,947	$	1,500	$	4,447	$	15,000	
Lake Maintenance	$	5,500	$	-	$	-	$	-	$	-	
Streetlights	$	36,000	$	14,984	$	16,000	$	30,984	$	36,000	
Electric	$	25,000	$	139	$	2,200	$	2,339	$	25,000	
Water & Sewer	$	5,000	$	-	$	2,500	$	2,500	$	5,000	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Irrigation Repairs	$	7,500	$	350	$	550	$	900	$	7,500	
General Repairs & Maintenance	$	10,000	$	6,191	$	3,096	$	9,287	$	10,000	
Contingency	$	7,500	$	-	$	600	$	600	$	7,500	
Subtotal Field Expenditures	$  209,250	$	82,764	$	55,138	$	137,902	$  246,250	

Amenity Expenditures
Amenity - Electric	

$	14,400	

$	7,895	

$	3,947	

$	11,842	

$	14,400	
Amenity - Water	$	7,500	$	-	$	3,750	$	3,750	$	7,500	
Amenity - Insurance	$	13,000	$	11,896	$	-	$	11,896	$	13,000	
Internet	$	1,500	$	753	$	428	$	1,181	$	1,500	
Pest Control	$	600	$	132	$	176	$	308	$	600	
Janitorial Services	$	10,200	$	6,825	$	3,450	$	10,275	$	11,180	
Security Services	$	30,000	$	-	$	15,000	$	15,000	$	32,000	
Pool Maintenance	$	19,800	$	12,900	$	6,600	$	19,500	$	23,600	
Amenity Management	$	5,000	$	3,333	$	1,667	$	5,000	$	10,000	
Amenity Repairs & Maintenance	$	10,000	$	1,273	$	903	$	2,176	$	10,000	
Playground Lease	$	27,001	$	-	$	-	$	-	$	-	
Holiday Decorations	$	-	$	-	$	-	$	-	$	7,500	
Contingency	$	7,500	$	565	$	368	$	933	$	7,500	
Subtotal Amenity Expenditures	$  146,501	$	45,572	$	36,289	$	81,861	$  138,780	
						
Total Operations & Maintenance	$  355,751	$	128,335	$	91,427	$	219,763	$  385,030	
						
Total Expenditures	$  480,826	$	189,183	$	128,629	$	317,812	$  508,781	
						
Excess Revenues/(Expenditures)	$	-	$	31,873	$	(31,873)	$	-	$	-	

Net Assessments	
$402,365	
Add: Discounts & Collections 7%	$30,286	
Gross Assessments	$432,650	

Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Phase 1 - On Roll	261.00	261	1.00	$206,320.50	$790.50	$850.00	
Phase 2 - Direct	248.00	248	1.00	$196,044.00	$790.50	$850.00	
Total		509		$402,364.50			

East 547
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.

Developer Contributions

The District will enter into a Funding Agreement with the Developer to fund the General Fund expenditures for the Fiscal Year.

EXPENDITURES:

Administrative:

Supervisor Fees

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

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

Assessment Administration

The District will contract to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.
Arbitrage Fees

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its Series 2021 bonds and another anticipated bond issuance.

Dissemination Fees

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 2021 bonds and another anticipated bond issuance. 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 meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

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

Management Fees

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

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

Trustee Fees

The District will incur trustee related costs with the issuance of its’ issued bonds.

Postage

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

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

Copies

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

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

Contingency

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

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

Dues, Licenses & Subscriptions

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

Operations & Maintenance:

Field Expenditures

Property Insurance

The District’s property insurance coverages.

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.

Landscape Maintenance

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

Landscape Replacement

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

Streetlights

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

Electric

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

Water & Sewer

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

Sidewalk & Asphalt Maintenance

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

Irrigation Repairs

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

General Repairs & Maintenance

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

Contingency

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

Amenity Expenditures

Amenity - Electric

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

Amenity – Water

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

Amenity – Insurance

Represents the District’s property insurance coverages.

Amenity - Internet

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

Pest Control

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

Janitorial Services

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

Security Services

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

Pool Maintenance

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

Amenity Management

Provides access card issuance through registration, proof of residency, and photo identification. The team also provides keycard troubleshooting for issues and concerns related to access control. Staff reviews security

concerns and amenity policy violations via remote camera monitoring on an as-needed basis. Districts are provided electronic communication for District news and direct remote customer service through phone and email directly to the Amenity Access Team. the cost of managing and monitoring access to the District’s amenity facilities.

Amenity Repairs & Maintenance

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

Holiday Decorations

Represents estimated costs for Holiday Decorations of the District.

Contingency

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

East 547
Community Development District Debt Service Fund Series 2021

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

Revenues

Assessments	

$	310,157	

$	270,209	

$	39,948	

$	310,157	

$	219,255	

Assessments - Prepayment	$	-	$	598,685	$	30,702	$	629,386	$	
Interest	$	-	$	18,620	$	26,069	$	44,689	$	
Carry Forward Surplus (1)	$	97,491	$	872,129	$	-	$	872,129	$	

- 10,000
110,505

Total Revenues	$	407,648	$ 1,759,643	$	96,719	$	1,856,362	$	339,760	

Expenditures						
Interest - 11/01	$	95,115	$	95,115	$	-	$	95,115	$	67,753	
Interest - 02/01	$	-	$	871	$	-	$	871	$	-	
Principal - 05/01	$	120,000	$	100,000	$	-	$	100,000	$	90,000	
Interest - 05/01	$	95,115	$	79,870	$	-	$	79,870	$	67,753	
Special Call - 011/01	$	-	$	760,000	$	-	$	760,000	$	-	
Special Call - 02/01	$	-	$	100,000	$	-	$	100,000	$	-	
Special Call - 05/01	$	-	$	175,000	$	-	$	175,000	$	-	
Special Call - 08/01	$	-	$	-	$	435,000	$	435,000	$	-	
Total Expenditures	$	310,230	$ 1,310,856	$	435,000	$	1,745,856	$	225,505	
						
Excess Revenues/(Expenditures)	$	97,418	$	448,787	$	(338,281)	$	110,505	$	114,255	

Interest - 11/1  $	66,627.50

(1) Carryforward Surplus is net of Debt Service Reserve Funds

Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family - Area One	147	$183,659	$1,249.38	$1,343.42	
Single Family - Area One Paid Down	114	$35,596	$312.25	$335.75	
Total ERU's	261	$219,255			

East 547 Community Development District Series 2021 Special Assessment Bonds
Amortization Schedule

Date	Balance	Prinicpal	Interest	Total

11/01/24	$	3,805,000.00	$	
05/01/25	$	3,805,000.00	$	90	
11/01/25	$	3,715,000.00	$	
05/01/26	$	3,715,000.00	$	90	
11/01/26	$	3,625,000.00	$	
05/01/27	$	3,625,000.00	$	95	
11/01/27	$	3,125,000.00	$	
05/01/28	$	3,530,000.00	$	95	
11/01/28	$	3,435,000.00	$	
05/01/29	$	3,435,000.00	$	100	
11/01/29	$	3,335,000.00	$	
05/01/30	$	3,335,000.00	$	105	
11/01/30	$	3,230,000.00	$	
05/01/31	$	3,230,000.00	$	105	
11/01/31	$	3,125,000.00	$	
05/01/32	$	3,125,000.00	$	110	
11/01/32	$	3,015,000.00	$	
05/01/33	$	3,015,000.00	$	115	
11/01/33	$	2,900,000.00	$	
05/01/34	$	2,900,000.00	$	115	
11/01/34	$	2,785,000.00	$	
05/01/35	$	2,785,000.00	$	120	
11/01/35	$	2,665,000.00	$	
05/01/36	$	2,665,000.00	$	125	
11/01/36	$	2,540,000.00	$	
05/01/37	$	2,540,000.00	$	130	
11/01/37	$	2,410,000.00	$	
05/01/38	$	2,410,000.00	$	135	
11/01/38	$	2,275,000.00	$	
05/01/39	$	2,275,000.00	$	140	
11/01/39	$	2,135,000.00	$	
05/01/40	$	2,135,000.00	$	145	
11/01/40	$	1,990,000.00	$	
05/01/41	$	1,990,000.00	$	150	
11/01/41	$	1,840,000.00	$	
05/01/42	$	1,840,000.00	$	155	
11/01/42	$	1,685,000.00	$	
05/01/43	$	1,685,000.00	$	160	
11/01/43	$	1,525,000.00	$	
05/01/44	$	1,525,000.00	$	165	
11/01/44	$	1,360,000.00	$	
05/01/45	$	1,360,000.00	$	170	
11/01/45	$	1,190,000.00	$	
05/01/46	$	1,190,000.00	$	180	
11/01/46	$	1,010,000.00	$	
05/01/47	$	1,010,000.00	$	185	
11/01/47	$	825,000.00	$	
05/01/48	$	825,000.00	$	195	
11/01/48	$	630,000.00	$	
05/01/49	$	630,000.00	$	200	
11/01/49	$	430,000.00	$	
05/01/50	$	430,000.00	$	210	
11/01/50	$	220,000.00	$	
05/01/51	$	220,000.00	$	220	
			$	3,805	

$	67,752.50	$	67,752.50	
$	67,752.50		
$	66,627.50	$	224,380.00	
$	66,627.50		
$	65,502.50	$	222,130.00	
$	65,502.50		
$	64,077.50	$	224,580.00	
$	64,077.50		
$	62,652.50	$	221,730.00	
$	62,652.50		
$	61,152.50	$	223,805.00	
$	61,152.50		
$	59,577.50	$	225,730.00	
$	59,577.50		
$	58,002.50	$	222,580.00	
$	58,002.50		
$	56,187.50	$	224,190.00	
$	56,187.50		
$	54,290.00	$	225,477.50	
$	54,290.00		
$	52,392.50	$	221,682.50	
$	52,392.50		
$	50,412.50	$	222,805.00	
$	50,412.50		
$	48,350.00	$	223,762.50	
$	48,350.00		
$	46,205.00	$	224,555.00	
$	46,205.00		
$	43,977.50	$	225,182.50	
$	43,977.50		
$	41,667.50	$	225,645.00	
$	41,667.50		
$	39,275.00	$	225,942.50	
$	39,275.00		
$	36,800.00	$	226,075.00	
$	36,800.00		
$	33,700.00	$	225,500.00	
$	33,700.00		
$	30,500.00	$	224,200.00	
$	30,500.00		
$	27,200.00	$	222,700.00	
$	27,200.00		
$	23,800.00	$	221,000.00	
$	23,800.00		
$	20,200.00	$	224,000.00	
$	20,200.00		
$	16,500.00	$	221,700.00	
$	16,500.00		
$	12,600.00	$	224,100.00	
$	12,600.00		
$	8,600.00	$	221,200.00	
$	8,600.00		
$	4,400.00	$	223,000.00	
$	4,400.00	$	224,400.00	

-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00

,000.00  $

2,304,805.00  $

6,109,805.00

East 547
Community Development District Debt Service Fund Series 2023

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

Revenues						
Assessments	$	229,463	$	-	$	229,463	$	229,463	$	546,450	
Interest	$	26,585	$	17,514	$	8,757	$	26,272	$	10,000	
Carry Forward Surplus (1)	$	-	$	-	$	-	$	-	$	248,924	
Total Revenues	$	256,048	$	17,514	$	238,220	$	255,734	$	805,374	

Expenditures						
Interest - 11/01	$	-	$	-	$	-	$	-	$	229,463	
Principal - 05/01	$	-	$	-	$	-	$	-	$	90,000	
Interest - 05/01	$	253,684	$	253,684	$	-	$	253,684	$	229,463	
Total Expenditures	$	253,684	$	253,684	$	-	$	253,684	$	548,925	

Other Sources/(Uses)					
Bond Proceeds	$	526,909	$	526,909	$	-	$	526,909	$	-	
Transfer Out	$	(6,810)	$	(6,810)	$	-	$	(6,810)	$	-	
Total Other Sources/(Uses)	$	520,099	$	520,099	$	-	$	520,099	$	-	

Excess Revenues/(Expenditures)	$	522,463	$	283,929	$	238,220	$	522,149	$	256,449

(1) Carryforward Surplus is net of Debt Service Reserve Funds

Interest - 11/1  $

226,987.50

Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family	248	$546,450	$2,203	$2,369	
Total ERU's	248	$546,450			

East 547 Community Development District Series 2023 Special Assessment Bonds
Amortization Schedule

Date	Balance	Prinicpal	Interest	Total

05/01/24	$

7,245,000.00  $

-	$	253,683.54

11/01/24
05/01/25

$
$

7,245,000.00  $
7,245,000.00  $

-	$
90,000.00  $

229,462.50  $
229,462.50

483,146.04

11/01/25	$
05/01/26	$
11/01/26	$
05/01/27	$
11/01/27	$
05/01/28	$
11/01/28	$
05/01/29	$
11/01/29	$
05/01/30	$
11/01/30	$
05/01/31	$
11/01/31	$
05/01/32	$
11/01/32	$
05/01/33	$
11/01/33	$
05/01/34	$
11/01/34	$
05/01/35	$
11/01/35	$
05/01/36	$
11/01/36	$
05/01/37	$
11/01/37	$
05/01/38	$
11/01/38	$
05/01/39	$
11/01/39	$
05/01/40	$
11/01/40	$
05/01/41	$
11/01/41	$
05/01/42	$
11/01/42	$
05/01/43	$
11/01/43	$
05/01/44	$
11/01/44	$
05/01/45	$
11/01/45	$
05/01/46	$
11/01/46	$
05/01/47	$
11/01/47	$
05/01/48	$
11/01/48	$
05/01/49	$
11/01/49	$
05/01/50	$
11/01/50	$
05/01/51	$
11/01/51	$
05/01/52	$
11/01/52	$
05/01/53	$
11/01/53	$
05/01/54	$

7,155,000.00  $
7,155,000.00  $
7,065,000.00  $
7,065,000.00  $
6,635,000.00  $
6,965,000.00  $
6,860,000.00  $
6,860,000.00  $
6,750,000.00  $
6,750,000.00  $
6,635,000.00  $
6,635,000.00  $
6,515,000.00  $
6,515,000.00  $
6,385,000.00  $
6,385,000.00  $
6,245,000.00  $
6,245,000.00  $
6,100,000.00  $
6,100,000.00  $
5,945,000.00  $
5,945,000.00  $
5,780,000.00  $
5,780,000.00  $
5,605,000.00  $
5,605,000.00  $
5,415,000.00  $
5,415,000.00  $
5,215,000.00  $
5,215,000.00  $
5,000,000.00  $
5,000,000.00  $
4,275,000.00  $
4,275,000.00  $
4,275,000.00  $
4,275,000.00  $
4,275,000.00  $
4,275,000.00  $
4,000,000.00  $
4,000,000.00  $
3,705,000.00  $
3,705,000.00  $
3,390,000.00  $
3,390,000.00  $
3,055,000.00  $
3,055,000.00  $
2,700,000.00  $
2,700,000.00  $
2,320,000.00  $
2,320,000.00  $
1,915,000.00  $
1,915,000.00  $
1,480,000.00  $
1,480,000.00  $
1,020,000.00  $
1,020,000.00  $
525,000.00  $
525,000.00  $

$
90,000.00  $
$
100,000.00  $
$
105,000.00  $
$
110,000.00  $
$
115,000.00  $
$
120,000.00  $
$
130,000.00  $
$
140,000.00  $
$
145,000.00  $
$
155,000.00  $
$
165,000.00  $
$
175,000.00  $
$
190,000.00  $
$
200,000.00  $
$
215,000.00  $
$
230,000.00  $
$
240,000.00  $
$
255,000.00  $
$
275,000.00  $
$
295,000.00  $
$
315,000.00  $
$
335,000.00  $
$
355,000.00  $
$
380,000.00  $
$
405,000.00  $
$
435,000.00  $
$
460,000.00  $
$
495,000.00  $
$
525,000.00  $

226,987.50  $
226,987.50
224,512.50  $
224,512.50
221,762.50  $
221,762.50
218,875.00  $
218,875.00
215,850.00  $
215,850.00
212,687.50  $
212,687.50
208,937.50  $
208,937.50
204,875.00  $
204,875.00
200,500.00  $
200,500.00
195,968.75  $
195,968.75
191,125.00  $
191,125.00
185,968.75  $
185,968.75
180,500.00  $
180,500.00
174,562.50  $
174,562.50
168,312.50  $
168,312.50
161,593.75  $
161,593.75
154,406.25  $
154,406.25
146,906.25  $
146,906.25
138,937.50  $
138,937.50
130,000.00  $
130,000.00
120,412.50  $
120,412.50
110,175.00  $
110,175.00
99,287.50  $
99,287.50
87,750.00  $
87,750.00
75,400.00  $
75,400.00
62,237.50  $
62,237.50
48,100.00  $
48,100.00
33,150.00  $
33,150.00
17,062.50  $
17,062.50  $

546,450.00

541,500.00

546,275.00

545,637.50

544,725.00

543,537.50

541,625.00

543,812.50

545,375.00

541,468.75

542,093.75

542,093.75

541,468.75

545,062.50

542,875.00

544,906.25

546,000.00

541,312.50

540,843.75

543,937.50

545,412.50

545,587.50

544,462.50

542,037.50

543,150.00

542,637.50

545,337.50

541,250.00

545,212.50
542,062.50

$	7,245,000.00  $	9,546,296.04  $	16,791,296.04

Section 2

Fiscal Year 2024/2025 Budget Deficit Funding Agreement Between East 547 Community Development District
AND CLAYTON PROPERTIES GROUP, INC.

THIS AGREEMENT (the “Agreement”), effective the 11th day of July 2024, by and between:

EAST 547 COMMUNITY DEVELOPMENT DISTRICT, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, being situated in Polk County, Florida, with a mailing address of 219 East Livingston Street, Orlando, Florida 32801 (hereinafter "District"), and

CLAYTON  PROPERTIES  GROUP, INC. DBA  HIGHLAND  HOMES, a Tennessee
corporation, the owner of certain lands within the boundaries of the District, with a principal address of 3020 South Florida Avenue, Suite 101, Lakeland, Florida 33803, and its successors and assigns (hereinafter "Landowner"); and
RECITALS

Whereas, the District was established pursuant to Chapter 190, Florida Statutes, for the purpose of planning, financing, constructing, operating and/or maintaining certain infrastructure improvements; and

Whereas, the District, pursuant to Chapter 190, Florida Statutes, is authorized to levy such taxes, special assessments, fees and other charges as may be necessary in furtherance of the District’s activities and services; and

WHEREAS, the District has adopted its operating budget for the Fiscal Year 2024/2025 (the “2025 O&M Budget”), which budget commenced on October 1, 2024, and concludes on September 30, 2025, a copy of which is attached hereto as Exhibit A and incorporated herein by reference; and

WHEREAS, Landowner is developing certain real property within the District and presently owns the majority of such real property identified in the District’s Fiscal Year 2024/2025 Assessment Roll (the “Assessment Roll”), appended to the attached Exhibit A and incorporated herein by reference, which real property is located entirely within the District and which real property will benefit from the timely construction and acquisition of the District's facilities, activities and services and from the continued operations of the District (the “Property”); and

WHEREAS, following the adoption of the 2025 O&M Budget, the District has the option of levying non-ad valorem assessments on all land within its boundaries that will benefit from the activities, operations and services set forth in such budget (hereinafter referred to as the “O&M Assessment(s)”), or utilizing such other revenue sources as may be available to it; and

Whereas, due to the nature of the ownership of the Property, the District is not able to predict with absolute certainty the amount of monies necessary to fund the District’s activities, operations and services set forth in the 2025 O&M Budget; and

WHEREAS, in contemplation of the foregoing, and in lieu of levying an increased amount in O&M Assessments on the Property to fund the 2025 O&M Budget, the Landowner desires to provide the monies necessary to fund the actual expenditures for the Fiscal Year 2024/2025 (hereinafter referred to as the “O&M Budget Payment”), not otherwise funded by O&M Assessments levied upon other benefited lands located within the District; and
WHEREAS, Landowner and District desire to secure such budget funding through the imposition of a continuing lien against the Property described in Exhibit B, and otherwise as provided herein.

Now, Therefore, based upon good and valuable consideration and the mutual covenants of the parties, the receipt and sufficiency of which are hereby acknowledged, the parties agree as follows:

Section 1.  Recitals. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Agreement.

Section 2.	Payment of District’s O&M Budget.

Payment of O&M Budget Expenses. Upon the District Manager’s written request, the Landowner agrees to make available to the District the monies necessary to fund all expenditures of the 2024/2025 O&M Budget not otherwise funded through O&M Assessments levied upon other benefited lands located within the District, on a continuing basis, within fifteen
(15) days of written request by the District. Funds provided hereunder shall be placed in the District's general checking account. In no way shall the foregoing in any way affect the District’s ability to levy special assessments upon the lands within the District, including the Property, in accordance with Florida law, to provide funds for any unfunded expenditures whether such expenditures are the result of an amendment to the District’s 2025 O&M Budget or otherwise.

Consent to Funding of 2025 O&M Budget. The Landowner acknowledges and agrees that the O&M Budget Payment represents the funding of operations and maintenance expenditures that would otherwise be appropriately funded through O&M Assessments equitably allocated to the Property within the District in accordance with the District’s assessment methodology. Landowner agrees to pay, or caused to be paid, the O&M Budget Payment regardless of whether Landowner owns the Property at the time of such payment subject to the terms set forth in Section 10 herein. Landowner agrees that it will not contest the legality or validity of such imposition, collection or enforcement to the extent such imposition is made in accordance with the terms of this Agreement.

SECTION 3.  CONTINUING LIEN. The District shall have the right to file a continuing lien upon the Property described in Exhibit B for all payments due and owing under the terms of

this Agreement and for interest thereon, and for reasonable attorneys’ fees, paralegals’ fees, expenses and court costs incurred by the District incident to the collection of funds under this Agreement or for enforcement of this lien, and all sums advanced and paid by the District for taxes and payment on account of superior interests, liens and encumbrances in order to preserve and protect the District’s lien. The lien shall be effective as of the date and time of the recording of a “Notice of Lien for FY 2024/2025 O&M Budget” in the public records of Polk County, Florida, stating among other things, the description of the real property and the amount due as of the recording of the Notice, and the existence of this Agreement. The District Manager, in its sole discretion, is hereby authorized by the District to file the Notice of Lien for 2025 O&M Budget on behalf of the District, without the need of further Board action authorizing or directing such filing. At the District Manager’s direction, the District may also bring an action at law against the record title holder to the Property to pay the amount due under this Agreement, or may foreclose the lien against the Property in any manner authorized by law. The District may partially release any filed lien for portions of the Property subject to a plat if and when the Landowner has demonstrated, in the District’s sole discretion, such release will not materially impair the ability of the District to enforce the collection of funds hereunder. In the event the Landowner sells any of the Property described in Exhibit B after the execution of this Agreement, the Landowner’s rights and obligations under this Agreement shall remain the same, provided however that the District shall only have the right to file a lien upon the remaining Property owned by the Landowner.
Section 4.	Alternative Collection Methods.

In the alternative or in addition to the collection method set forth in Section 3 above, the District may enforce the collection of the O&M Budget Payment(s) by action against the Landowner in the appropriate judicial forum in and for Polk County, Florida. The enforcement of the collection of funds in this manner shall be in the sole discretion of the District Manager on behalf of the District. In the event that either party is required to enforce this Agreement by court proceedings or otherwise, then the parties agree that the prevailing party shall be entitled to recover from the other all costs incurred, including reasonable attorneys’ fees and costs for trial, alternative dispute resolution, or appellate proceedings.
The District hereby finds that the activities, operations and services funded by the O&M Budget Payment(s) provide a special and peculiar benefit to the Property, which benefit is initially allocated on an equal developable acreage basis. The Landowner agrees that the activities, operations and services that will be funded by the O&M Budget Payment(s) provide a special and peculiar benefit to the Property in excess of the costs thereof on an equal developable acreage basis. Therefore, in the alternative or in addition to the other methods of collection set forth in this Agreement, the District, in its sole discretion, may choose to certify amounts due hereunder as a non-ad valorem assessment on all or any part of the Property for collection, either through the Uniform Method of Collection set forth in Chapter 197 or under any method of direct bill and collection authorized by Florida law. Such assessment, if imposed, may be certified on the next available tax roll of the Polk County property appraiser.

SECTION 5. NOTICE. All notices, payments and other communications hereunder (“Notices”) shall be in writing and shall be delivered, mailed by First Class Mail, postage prepaid, or telecopied to the parties, as follows:

If to District:	East 547
Community Development District 219 E. Livingston St.
Orlando, Florida 32801
Attn: Jill Burns, District Manager

With a copy to:	Kilinski Van Wyk, PLLC
517 E. College Ave. Tallahassee, FL 32301
Attn: Lauren Gentry, Esq., District Counsel

If to Landowner:	Clayton Properties Group, Inc.
c/o Highland Homes
3020 South Florida Avenue, Suite 101
Lakeland, Florida 33803 Attn: D. Joel Adams
Section 6. Amendment. This instrument shall constitute the final and complete expression of the agreement between the parties relating to the subject matter of this Agreement. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both of the parties hereto.
Section 7.  Authority. The execution of this Agreement has been duly authorized by the appropriate body or official of all parties hereto, each party has complied with all the requirements of law, and each party has full power and authority to comply with the terms and provisions of this instrument.

Section 8.  Assignment. This Agreement may not be assigned, in whole or in part, by either party except upon the written consent of the other, which consent shall not be unreasonably withheld.

Section 9. Default. A default by either party under this Agreement shall entitle the other to all remedies available at law or in equity, which shall include, but not be limited to, the right of damages, injunctive relief and specific performance and specifically including the ability of the District to enforce any and all payment obligations under this Agreement in the matter described in Sections 3 and 4 above.

Section 10.	Third Party Rights; Transfer of Property.	This Agreement is
solely for the benefit of the formal parties herein and no right or cause of action shall accrue upon or by reason hereof, to or for the benefit of any third party not a formal party hereto. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the parties hereto any right, remedy or claim under or by reason of this Agreement or any provisions or conditions hereof; and all of the provisions, representations, covenants and conditions herein contained shall inure to the sole benefit of and shall be binding upon the parties hereto and their respective representatives, successors and

assigns. In the event the Landowner sells or otherwise disposes of its business or of all or substantially all of its assets relating to improvements, work product, or lands within the District, including the Property, the Landowner shall continue to be bound by the terms of this Agreement and additionally shall expressly require that the purchaser agree to be bound by the terms of this Agreement. The Landowner shall give ninety (90) days prior written notice to the District under this Agreement of any such sale or disposition.
Section 11. Applicable Law and Venue. This Agreement and the provisions contained herein shall be construed, interpreted and controlled according to the laws of the State of Florida. The parties agree that venue shall be in Polk County, Florida.

Section 12. Negotiation at Arm’s Length. This Agreement has been negotiated fully between the parties as an arm's length transaction. The parties participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, the parties are each deemed to have drafted, chosen and selected the language, and the doubtful language will not be interpreted or construed against any party.

Section 13. Effective Date. The Agreement shall take effect as of October 1, 2024. The enforcement provisions of this Agreement shall survive its termination, until all payments due pursuant to this Agreement are paid in full.

In Witness Whereof, the Parties execute this Agreement on the day and year first written above.

East 547 Community Development District

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

WITNESS:	Clayton Properties group, Inc.
a Tennessee corporation

D. Joel Adam, Vice President
[Print Name]

Exhibit A:	Fiscal Year 2024/2025 O&M Budget & Assessment Roll

Exhibit A
Fiscal Year 2024/2025 O&M Budget & Assessment Roll

East547
Community Development District

Proposed Budget
FY2025

6M3

Table of Contents

1 - 2

3 - 7

8

9

10

11

	General Fund

	General Fund Narrative

	Debt Service Fund - Series 2021

	Amortization Schedule

	Debt Service Fund - Series 2023

	Amortization Schedule

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

Revenues

Assessments - Tax Roll	$	169,650	$	171,056	$	-	$	171,056	$	206,321	
Assessments - Direct	$	-	$	-	$	-	$	-	$	196,044	
Developer Contributions	$	311,176	$	50,000	$	96,756	$	146,756	$	106,417	
Total Revenues	$  480,826	$	221,056	$	96,756	$	317,812	$  508,781	

Expenditures						
Administrative
Supervisor Fees	
$	12,000	
$	1,800	
$	4,000	
$	5,800	
$	12,000	
Engineering Fees	$	10,000	$	2,288	$	3,503	$	5,790	$	10,000	
Assessment Administration	$	5,000	$	5,000	$	-	$	5,000	$	5,250	
Arbitrage Fees	$	900	$	900	$	-	$	900	$	900	
Dissemination Fees	$	6,000	$	5,333	$	2,000	$	7,333	$	6,300	
Attorney Fees	$	20,000	$	7,154	$	3,577	$	10,731	$	20,000	
Annual Audit	$	5,500	$	4,200	$	-	$	4,200	$	4,800	
Management Fees	$	38,213	$	25,475	$	12,738	$	38,213	$	40,124	
Information Technology	$	1,800	$	1,200	$	600	$	1,800	$	1,890	
Website Maintenance	$	1,200	$	800	$	400	$	1,200	$	1,260	
Trustee Fees	$	8,040	$	-	$	8,081	$	8,081	$	8,081	
Postage	$	600	$	403	$	564	$	967	$	600	
Insurance	$	6,397	$	5,758	$	-	$	5,758	$	6,622	
Copies	$	500	$	-	$	100	$	100	$	500	
Legal Advertising	$	6,000	$	-	$	1,413	$	1,413	$	2,500	
Contingency	$	2,500	$	352	$	176	$	529	$	2,500	
Office Supplies	$	250	$	9	$	50	$	59	$	250	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$  125,075	$	60,848	$	37,202	$	98,050	$  123,751	

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

Operations & Maintenance Field Expenditures Property Insurance	

$	2,000	

$	1,591	

$	-	

$	1,591	

$	2,000	
Field Management	$	15,750	$	10,500	$	5,250	$	15,750	$	15,750	
Landscape Maintenance	$	80,000	$	46,061	$	22,192	$	68,253	$	120,000	
Landscape Replacement	$	12,500	$	2,947	$	1,500	$	4,447	$	15,000	
Lake Maintenance	$	5,500	$	-	$	-	$	-	$	-	
Streetlights	$	36,000	$	14,984	$	16,000	$	30,984	$	36,000	
Electric	$	25,000	$	139	$	2,200	$	2,339	$	25,000	
Water & Sewer	$	5,000	$	-	$	2,500	$	2,500	$	5,000	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Irrigation Repairs	$	7,500	$	350	$	550	$	900	$	7,500	
General Repairs & Maintenance	$	10,000	$	6,191	$	3,096	$	9,287	$	10,000	
Contingency	$	7,500	$	-	$	600	$	600	$	7,500	
Subtotal Field Expenditures	$  209,250	$	82,764	$	55,138	$	137,902	$  246,250	

Amenity Expenditures
Amenity - Electric	

$	14,400	

$	7,895	

$	3,947	

$	11,842	

$	14,400	
Amenity - Water	$	7,500	$	-	$	3,750	$	3,750	$	7,500	
Amenity - Insurance	$	13,000	$	11,896	$	-	$	11,896	$	13,000	
Internet	$	1,500	$	753	$	428	$	1,181	$	1,500	
Pest Control	$	600	$	132	$	176	$	308	$	600	
Janitorial Services	$	10,200	$	6,825	$	3,450	$	10,275	$	11,180	
Security Services	$	30,000	$	-	$	15,000	$	15,000	$	32,000	
Pool Maintenance	$	19,800	$	12,900	$	6,600	$	19,500	$	23,600	
Amenity Management	$	5,000	$	3,333	$	1,667	$	5,000	$	10,000	
Amenity Repairs & Maintenance	$	10,000	$	1,273	$	903	$	2,176	$	10,000	
Playground Lease	$	27,001	$	-	$	-	$	-	$	-	
Holiday Decorations	$	-	$	-	$	-	$	-	$	7,500	
Contingency	$	7,500	$	565	$	368	$	933	$	7,500	
Subtotal Amenity Expenditures	$  146,501	$	45,572	$	36,289	$	81,861	$  138,780	
						
Total Operations & Maintenance	$  355,751	$	128,335	$	91,427	$	219,763	$  385,030	
						
Total Expenditures	$  480,826	$	189,183	$	128,629	$	317,812	$  508,781	
						
Excess Revenues/(Expenditures)	$	-	$	31,873	$	(31,873)	$	-	$	-	

Net Assessments	
$402,365	
Add: Discounts & Collections 7%	$30,286	
Gross Assessments	$432,650	

Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Phase 1 - On Roll	261.00	261	1.00	$206,320.50	$790.50	$850.00	
Phase 2 - Direct	248.00	248	1.00	$196,044.00	$790.50	$850.00	
Total		509		$402,364.50			

East 547
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.

Developer Contributions

The District will enter into a Funding Agreement with the Developer to fund the General Fund expenditures for the Fiscal Year.

EXPENDITURES:

Administrative:

Supervisor Fees

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

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

Assessment Administration

The District will contract to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.
Arbitrage Fees

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its Series 2021 bonds and another anticipated bond issuance.

Dissemination Fees

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 2021 bonds and another anticipated bond issuance. 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 meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

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

Management Fees

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

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

Trustee Fees

The District will incur trustee related costs with the issuance of its’ issued bonds.

Postage

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

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

Copies

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

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

Contingency

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

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

Dues, Licenses & Subscriptions

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

Operations & Maintenance:

Field Expenditures

Property Insurance

The District’s property insurance coverages.

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.

Landscape Maintenance

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

Landscape Replacement

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

Streetlights

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

Electric

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

Water & Sewer

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

Sidewalk & Asphalt Maintenance

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

Irrigation Repairs

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

General Repairs & Maintenance

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

Contingency

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

Amenity Expenditures

Amenity - Electric

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

Amenity – Water

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

Amenity – Insurance

Represents the District’s property insurance coverages.

Amenity - Internet

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

Pest Control

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

Janitorial Services

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

Security Services

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

Pool Maintenance

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

Amenity Management

Provides access card issuance through registration, proof of residency, and photo identification. The team also provides keycard troubleshooting for issues and concerns related to access control. Staff reviews security

concerns and amenity policy violations via remote camera monitoring on an as-needed basis. Districts are provided electronic communication for District news and direct remote customer service through phone and email directly to the Amenity Access Team. the cost of managing and monitoring access to the District’s amenity facilities.

Amenity Repairs & Maintenance

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

Holiday Decorations

Represents estimated costs for Holiday Decorations of the District.

Contingency

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

East 547
Community Development District Debt Service Fund Series 2021

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

Revenues

Assessments	

$	310,157	

$	270,209	

$	39,948	

$	310,157	

$	219,255	

Assessments - Prepayment	$	-	$	598,685	$	30,702	$	629,386	$	
Interest	$	-	$	18,620	$	26,069	$	44,689	$	
Carry Forward Surplus (1)	$	97,491	$	872,129	$	-	$	872,129	$	

- 10,000
110,505

Total Revenues	$	407,648	$ 1,759,643	$	96,719	$	1,856,362	$	339,760	

Expenditures						
Interest - 11/01	$	95,115	$	95,115	$	-	$	95,115	$	67,753	
Interest - 02/01	$	-	$	871	$	-	$	871	$	-	
Principal - 05/01	$	120,000	$	100,000	$	-	$	100,000	$	90,000	
Interest - 05/01	$	95,115	$	79,870	$	-	$	79,870	$	67,753	
Special Call - 011/01	$	-	$	760,000	$	-	$	760,000	$	-	
Special Call - 02/01	$	-	$	100,000	$	-	$	100,000	$	-	
Special Call - 05/01	$	-	$	175,000	$	-	$	175,000	$	-	
Special Call - 08/01	$	-	$	-	$	435,000	$	435,000	$	-	
Total Expenditures	$	310,230	$ 1,310,856	$	435,000	$	1,745,856	$	225,505	
						
Excess Revenues/(Expenditures)	$	97,418	$	448,787	$	(338,281)	$	110,505	$	114,255	

Interest - 11/1  $	66,627.50

(1) Carryforward Surplus is net of Debt Service Reserve Funds

Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family - Area One	147	$183,659	$1,249.38	$1,343.42	
Single Family - Area One Paid Down	114	$35,596	$312.25	$335.75	
Total ERU's	261	$219,255			

East 547 Community Development District Series 2021 Special Assessment Bonds
Amortization Schedule

Date	Balance	Prinicpal	Interest	Total

11/01/24	$	3,805,000.00	$	
05/01/25	$	3,805,000.00	$	90	
11/01/25	$	3,715,000.00	$	
05/01/26	$	3,715,000.00	$	90	
11/01/26	$	3,625,000.00	$	
05/01/27	$	3,625,000.00	$	95	
11/01/27	$	3,125,000.00	$	
05/01/28	$	3,530,000.00	$	95	
11/01/28	$	3,435,000.00	$	
05/01/29	$	3,435,000.00	$	100	
11/01/29	$	3,335,000.00	$	
05/01/30	$	3,335,000.00	$	105	
11/01/30	$	3,230,000.00	$	
05/01/31	$	3,230,000.00	$	105	
11/01/31	$	3,125,000.00	$	
05/01/32	$	3,125,000.00	$	110	
11/01/32	$	3,015,000.00	$	
05/01/33	$	3,015,000.00	$	115	
11/01/33	$	2,900,000.00	$	
05/01/34	$	2,900,000.00	$	115	
11/01/34	$	2,785,000.00	$	
05/01/35	$	2,785,000.00	$	120	
11/01/35	$	2,665,000.00	$	
05/01/36	$	2,665,000.00	$	125	
11/01/36	$	2,540,000.00	$	
05/01/37	$	2,540,000.00	$	130	
11/01/37	$	2,410,000.00	$	
05/01/38	$	2,410,000.00	$	135	
11/01/38	$	2,275,000.00	$	
05/01/39	$	2,275,000.00	$	140	
11/01/39	$	2,135,000.00	$	
05/01/40	$	2,135,000.00	$	145	
11/01/40	$	1,990,000.00	$	
05/01/41	$	1,990,000.00	$	150	
11/01/41	$	1,840,000.00	$	
05/01/42	$	1,840,000.00	$	155	
11/01/42	$	1,685,000.00	$	
05/01/43	$	1,685,000.00	$	160	
11/01/43	$	1,525,000.00	$	
05/01/44	$	1,525,000.00	$	165	
11/01/44	$	1,360,000.00	$	
05/01/45	$	1,360,000.00	$	170	
11/01/45	$	1,190,000.00	$	
05/01/46	$	1,190,000.00	$	180	
11/01/46	$	1,010,000.00	$	
05/01/47	$	1,010,000.00	$	185	
11/01/47	$	825,000.00	$	
05/01/48	$	825,000.00	$	195	
11/01/48	$	630,000.00	$	
05/01/49	$	630,000.00	$	200	
11/01/49	$	430,000.00	$	
05/01/50	$	430,000.00	$	210	
11/01/50	$	220,000.00	$	
05/01/51	$	220,000.00	$	220	
			$	3,805	

$	67,752.50	$	67,752.50	
$	67,752.50		
$	66,627.50	$	224,380.00	
$	66,627.50		
$	65,502.50	$	222,130.00	
$	65,502.50		
$	64,077.50	$	224,580.00	
$	64,077.50		
$	62,652.50	$	221,730.00	
$	62,652.50		
$	61,152.50	$	223,805.00	
$	61,152.50		
$	59,577.50	$	225,730.00	
$	59,577.50		
$	58,002.50	$	222,580.00	
$	58,002.50		
$	56,187.50	$	224,190.00	
$	56,187.50		
$	54,290.00	$	225,477.50	
$	54,290.00		
$	52,392.50	$	221,682.50	
$	52,392.50		
$	50,412.50	$	222,805.00	
$	50,412.50		
$	48,350.00	$	223,762.50	
$	48,350.00		
$	46,205.00	$	224,555.00	
$	46,205.00		
$	43,977.50	$	225,182.50	
$	43,977.50		
$	41,667.50	$	225,645.00	
$	41,667.50		
$	39,275.00	$	225,942.50	
$	39,275.00		
$	36,800.00	$	226,075.00	
$	36,800.00		
$	33,700.00	$	225,500.00	
$	33,700.00		
$	30,500.00	$	224,200.00	
$	30,500.00		
$	27,200.00	$	222,700.00	
$	27,200.00		
$	23,800.00	$	221,000.00	
$	23,800.00		
$	20,200.00	$	224,000.00	
$	20,200.00		
$	16,500.00	$	221,700.00	
$	16,500.00		
$	12,600.00	$	224,100.00	
$	12,600.00		
$	8,600.00	$	221,200.00	
$	8,600.00		
$	4,400.00	$	223,000.00	
$	4,400.00	$	224,400.00	

-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00

,000.00  $

2,304,805.00  $

6,109,805.00

East 547
Community Development District Debt Service Fund Series 2023

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

Revenues						
Assessments	$	229,463	$	-	$	229,463	$	229,463	$	546,450	
Interest	$	26,585	$	17,514	$	8,757	$	26,272	$	10,000	
Carry Forward Surplus (1)	$	-	$	-	$	-	$	-	$	248,924	
Total Revenues	$	256,048	$	17,514	$	238,220	$	255,734	$	805,374	

Expenditures						
Interest - 11/01	$	-	$	-	$	-	$	-	$	229,463	
Principal - 05/01	$	-	$	-	$	-	$	-	$	90,000	
Interest - 05/01	$	253,684	$	253,684	$	-	$	253,684	$	229,463	
Total Expenditures	$	253,684	$	253,684	$	-	$	253,684	$	548,925	

Other Sources/(Uses)					
Bond Proceeds	$	526,909	$	526,909	$	-	$	526,909	$	-	
Transfer Out	$	(6,810)	$	(6,810)	$	-	$	(6,810)	$	-	
Total Other Sources/(Uses)	$	520,099	$	520,099	$	-	$	520,099	$	-	

Excess Revenues/(Expenditures)	$	522,463	$	283,929	$	238,220	$	522,149	$	256,449

(1) Carryforward Surplus is net of Debt Service Reserve Funds

Interest - 11/1  $

226,987.50

Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family	248	$546,450	$2,203	$2,369	
Total ERU's	248	$546,450			

East 547 Community Development District Series 2023 Special Assessment Bonds
Amortization Schedule

Date	Balance	Prinicpal	Interest	Total

05/01/24	$

7,245,000.00  $

-	$	253,683.54

11/01/24
05/01/25

$
$

7,245,000.00  $
7,245,000.00  $

-	$
90,000.00  $

229,462.50  $
229,462.50

483,146.04

11/01/25	$
05/01/26	$
11/01/26	$
05/01/27	$
11/01/27	$
05/01/28	$
11/01/28	$
05/01/29	$
11/01/29	$
05/01/30	$
11/01/30	$
05/01/31	$
11/01/31	$
05/01/32	$
11/01/32	$
05/01/33	$
11/01/33	$
05/01/34	$
11/01/34	$
05/01/35	$
11/01/35	$
05/01/36	$
11/01/36	$
05/01/37	$
11/01/37	$
05/01/38	$
11/01/38	$
05/01/39	$
11/01/39	$
05/01/40	$
11/01/40	$
05/01/41	$
11/01/41	$
05/01/42	$
11/01/42	$
05/01/43	$
11/01/43	$
05/01/44	$
11/01/44	$
05/01/45	$
11/01/45	$
05/01/46	$
11/01/46	$
05/01/47	$
11/01/47	$
05/01/48	$
11/01/48	$
05/01/49	$
11/01/49	$
05/01/50	$
11/01/50	$
05/01/51	$
11/01/51	$
05/01/52	$
11/01/52	$
05/01/53	$
11/01/53	$
05/01/54	$

7,155,000.00  $
7,155,000.00  $
7,065,000.00  $
7,065,000.00  $
6,635,000.00  $
6,965,000.00  $
6,860,000.00  $
6,860,000.00  $
6,750,000.00  $
6,750,000.00  $
6,635,000.00  $
6,635,000.00  $
6,515,000.00  $
6,515,000.00  $
6,385,000.00  $
6,385,000.00  $
6,245,000.00  $
6,245,000.00  $
6,100,000.00  $
6,100,000.00  $
5,945,000.00  $
5,945,000.00  $
5,780,000.00  $
5,780,000.00  $
5,605,000.00  $
5,605,000.00  $
5,415,000.00  $
5,415,000.00  $
5,215,000.00  $
5,215,000.00  $
5,000,000.00  $
5,000,000.00  $
4,275,000.00  $
4,275,000.00  $
4,275,000.00  $
4,275,000.00  $
4,275,000.00  $
4,275,000.00  $
4,000,000.00  $
4,000,000.00  $
3,705,000.00  $
3,705,000.00  $
3,390,000.00  $
3,390,000.00  $
3,055,000.00  $
3,055,000.00  $
2,700,000.00  $
2,700,000.00  $
2,320,000.00  $
2,320,000.00  $
1,915,000.00  $
1,915,000.00  $
1,480,000.00  $
1,480,000.00  $
1,020,000.00  $
1,020,000.00  $
525,000.00  $
525,000.00  $

$
90,000.00  $
$
100,000.00  $
$
105,000.00  $
$
110,000.00  $
$
115,000.00  $
$
120,000.00  $
$
130,000.00  $
$
140,000.00  $
$
145,000.00  $
$
155,000.00  $
$
165,000.00  $
$
175,000.00  $
$
190,000.00  $
$
200,000.00  $
$
215,000.00  $
$
230,000.00  $
$
240,000.00  $
$
255,000.00  $
$
275,000.00  $
$
295,000.00  $
$
315,000.00  $
$
335,000.00  $
$
355,000.00  $
$
380,000.00  $
$
405,000.00  $
$
435,000.00  $
$
460,000.00  $
$
495,000.00  $
$
525,000.00  $

226,987.50  $
226,987.50
224,512.50  $
224,512.50
221,762.50  $
221,762.50
218,875.00  $
218,875.00
215,850.00  $
215,850.00
212,687.50  $
212,687.50
208,937.50  $
208,937.50
204,875.00  $
204,875.00
200,500.00  $
200,500.00
195,968.75  $
195,968.75
191,125.00  $
191,125.00
185,968.75  $
185,968.75
180,500.00  $
180,500.00
174,562.50  $
174,562.50
168,312.50  $
168,312.50
161,593.75  $
161,593.75
154,406.25  $
154,406.25
146,906.25  $
146,906.25
138,937.50  $
138,937.50
130,000.00  $
130,000.00
120,412.50  $
120,412.50
110,175.00  $
110,175.00
99,287.50  $
99,287.50
87,750.00  $
87,750.00
75,400.00  $
75,400.00
62,237.50  $
62,237.50
48,100.00  $
48,100.00
33,150.00  $
33,150.00
17,062.50  $
17,062.50  $

546,450.00

541,500.00

546,275.00

545,637.50

544,725.00

543,537.50

541,625.00

543,812.50

545,375.00

541,468.75

542,093.75

542,093.75

541,468.75

545,062.50

542,875.00

544,906.25

546,000.00

541,312.50

540,843.75

543,937.50

545,412.50

545,587.50

544,462.50

542,037.50

543,150.00

542,637.50

545,337.50

541,250.00

545,212.50
542,062.50

$	7,245,000.00  $	9,546,296.04  $	16,791,296.04

EAST 547 CDD
FY 25 Roll

PARCEL ID	UNITS	FY 24 O&M	FY 25 O&M	2021 DEBT	2023 DEBT	TOTAL	
272709729510000010	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000020	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000030	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000040	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000050	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000060	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000070	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000080	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000090	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000100	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000110	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000120	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000130	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000140	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000150	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000160	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000170	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000180	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000190	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000200	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000210	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000220	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000230	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000240	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000250	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000260	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000270	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000280	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000290	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000300	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000310	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000320	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000330	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000340	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000350	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000360	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000370	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000380	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000390	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000400	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	

272709729510000410	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000420	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000430	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000440	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000450	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000460	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000470	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000480	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000490	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000500	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000510	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000520	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000530	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000540	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000550	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000560	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000570	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000580	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000590	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000600	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000610	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000620	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000630	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000640	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000650	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000660	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000670	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000680	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000690	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000700	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000710	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000720	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000730	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000740	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000750	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000760	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000770	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000780	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000790	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000800	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000810	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000820	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000830	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	

272709729510000840	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000850	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000860	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000870	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000880	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000890	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000900	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000910	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000920	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000930	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000940	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000950	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000960	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000970	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000980	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000990	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001000	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001010	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001020	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001030	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001040	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001050	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001060	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001070	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001080	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001090	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001100	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001110	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001120	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001130	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001140	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001150	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001160	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001170	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001180	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001190	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001200	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001210	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001220	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001230	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001240	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001250	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001260	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	

272709729510001270	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001280	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001290	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001300	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001310	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001320	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001330	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001340	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001350	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001360	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001370	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001380	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001390	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001400	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001410	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001420	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001430	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001440	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001450	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001460	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001470	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001480	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001490	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001500	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001510	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001520	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001530	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001540	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001550	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001560	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001570	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001580	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001590	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001600	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001610	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001620	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001630	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001640	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001650	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001660	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001670	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001680	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001690	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	

272709729510001700	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001710	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
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272709729511003590	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003600	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003610	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003620	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003630	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003640	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003650	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003660	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003670	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003680	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003690	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003700	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003710	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003720	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003730	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003740	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003750	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003760	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003770	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003780	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003790	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003800	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003810	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003820	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003830	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003840	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	

272709729511003850	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003860	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003870	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003880	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003890	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003900	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003910	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003920	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003930	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003940	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003950	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003960	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003970	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003980	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003990	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004000	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004010	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004020	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004030	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004040	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004050	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004060	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004070	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004080	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004090	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004100	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004110	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004120	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004130	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004140	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004150	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004160	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004170	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004180	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004190	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004200	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004210	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004220	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004230	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004240	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004250	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004260	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004270	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	

272709729511004280	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004290	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004300	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004310	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004320	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004330	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004340	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004350	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004360	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004370	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004380	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004390	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004400	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004410	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004420	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004430	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004440	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004450	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004460	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004470	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004480	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004490	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004500	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004510	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004520	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004530	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004540	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004550	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004560	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004570	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004580	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004590	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004600	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004610	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004620	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004630	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004640	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004650	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004660	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004670	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004680	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004690	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004700	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	

272709729511004710	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004720	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004730	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004740	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004750	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004760	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004770	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004780	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004790	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004800	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004810	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004820	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004830	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004840	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004850	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004860	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004870	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004880	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004890	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004900	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004910	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004920	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004930	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004940	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004950	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004960	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004970	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004980	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004990	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511005000	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511005010	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511005020	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511005030	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511005040	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511005050	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511005060	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511005070	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511005080	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511005090	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
Total Gross Assessments	509	$182,418.12	$547,078.29	$235,758.24	$587,581.44	$1,370,417.97	
							
Total Net Assessments		$169,648.85	$508,782.81	$219,255.16	$546,450.74	$1,274,488.71	

Section B

Section 1

RESOLUTION 2024-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE EAST 547 COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2024/2025; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the East 547 Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and

WHEREAS, the District is located in Polk County, Florida (“County”); and

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

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

WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and

WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the East 547 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 EAST 547 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. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.

SECTION 3. COLLECTION. 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 11th day of July 2024.

ATTEST:	EAST 547 COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By:	 Its:		

Exhibit A:	Budget
Exhibit B:	Assessment Roll

East547
Community Development District

Proposed Budget
FY2025

6M3

Table of Contents

1 - 2

3 - 7

8

9

10

11

	General Fund

	General Fund Narrative

	Debt Service Fund - Series 2021

	Amortization Schedule

	Debt Service Fund - Series 2023

	Amortization Schedule

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

Revenues

Assessments - Tax Roll	$	169,650	$	171,056	$	-	$	171,056	$	206,321	
Assessments - Direct	$	-	$	-	$	-	$	-	$	196,044	
Developer Contributions	$	311,176	$	50,000	$	96,756	$	146,756	$	106,417	
Total Revenues	$  480,826	$	221,056	$	96,756	$	317,812	$  508,781	

Expenditures						
Administrative
Supervisor Fees	
$	12,000	
$	1,800	
$	4,000	
$	5,800	
$	12,000	
Engineering Fees	$	10,000	$	2,288	$	3,503	$	5,790	$	10,000	
Assessment Administration	$	5,000	$	5,000	$	-	$	5,000	$	5,250	
Arbitrage Fees	$	900	$	900	$	-	$	900	$	900	
Dissemination Fees	$	6,000	$	5,333	$	2,000	$	7,333	$	6,300	
Attorney Fees	$	20,000	$	7,154	$	3,577	$	10,731	$	20,000	
Annual Audit	$	5,500	$	4,200	$	-	$	4,200	$	4,800	
Management Fees	$	38,213	$	25,475	$	12,738	$	38,213	$	40,124	
Information Technology	$	1,800	$	1,200	$	600	$	1,800	$	1,890	
Website Maintenance	$	1,200	$	800	$	400	$	1,200	$	1,260	
Trustee Fees	$	8,040	$	-	$	8,081	$	8,081	$	8,081	
Postage	$	600	$	403	$	564	$	967	$	600	
Insurance	$	6,397	$	5,758	$	-	$	5,758	$	6,622	
Copies	$	500	$	-	$	100	$	100	$	500	
Legal Advertising	$	6,000	$	-	$	1,413	$	1,413	$	2,500	
Contingency	$	2,500	$	352	$	176	$	529	$	2,500	
Office Supplies	$	250	$	9	$	50	$	59	$	250	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$  125,075	$	60,848	$	37,202	$	98,050	$  123,751	

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

Operations & Maintenance Field Expenditures Property Insurance	

$	2,000	

$	1,591	

$	-	

$	1,591	

$	2,000	
Field Management	$	15,750	$	10,500	$	5,250	$	15,750	$	15,750	
Landscape Maintenance	$	80,000	$	46,061	$	22,192	$	68,253	$	120,000	
Landscape Replacement	$	12,500	$	2,947	$	1,500	$	4,447	$	15,000	
Lake Maintenance	$	5,500	$	-	$	-	$	-	$	-	
Streetlights	$	36,000	$	14,984	$	16,000	$	30,984	$	36,000	
Electric	$	25,000	$	139	$	2,200	$	2,339	$	25,000	
Water & Sewer	$	5,000	$	-	$	2,500	$	2,500	$	5,000	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Irrigation Repairs	$	7,500	$	350	$	550	$	900	$	7,500	
General Repairs & Maintenance	$	10,000	$	6,191	$	3,096	$	9,287	$	10,000	
Contingency	$	7,500	$	-	$	600	$	600	$	7,500	
Subtotal Field Expenditures	$  209,250	$	82,764	$	55,138	$	137,902	$  246,250	

Amenity Expenditures
Amenity - Electric	

$	14,400	

$	7,895	

$	3,947	

$	11,842	

$	14,400	
Amenity - Water	$	7,500	$	-	$	3,750	$	3,750	$	7,500	
Amenity - Insurance	$	13,000	$	11,896	$	-	$	11,896	$	13,000	
Internet	$	1,500	$	753	$	428	$	1,181	$	1,500	
Pest Control	$	600	$	132	$	176	$	308	$	600	
Janitorial Services	$	10,200	$	6,825	$	3,450	$	10,275	$	11,180	
Security Services	$	30,000	$	-	$	15,000	$	15,000	$	32,000	
Pool Maintenance	$	19,800	$	12,900	$	6,600	$	19,500	$	23,600	
Amenity Management	$	5,000	$	3,333	$	1,667	$	5,000	$	10,000	
Amenity Repairs & Maintenance	$	10,000	$	1,273	$	903	$	2,176	$	10,000	
Playground Lease	$	27,001	$	-	$	-	$	-	$	-	
Holiday Decorations	$	-	$	-	$	-	$	-	$	7,500	
Contingency	$	7,500	$	565	$	368	$	933	$	7,500	
Subtotal Amenity Expenditures	$  146,501	$	45,572	$	36,289	$	81,861	$  138,780	
						
Total Operations & Maintenance	$  355,751	$	128,335	$	91,427	$	219,763	$  385,030	
						
Total Expenditures	$  480,826	$	189,183	$	128,629	$	317,812	$  508,781	
						
Excess Revenues/(Expenditures)	$	-	$	31,873	$	(31,873)	$	-	$	-	

Net Assessments	
$402,365	
Add: Discounts & Collections 7%	$30,286	
Gross Assessments	$432,650	

Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Phase 1 - On Roll	261.00	261	1.00	$206,320.50	$790.50	$850.00	
Phase 2 - Direct	248.00	248	1.00	$196,044.00	$790.50	$850.00	
Total		509		$402,364.50			

East 547
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.

Developer Contributions

The District will enter into a Funding Agreement with the Developer to fund the General Fund expenditures for the Fiscal Year.

EXPENDITURES:

Administrative:

Supervisor Fees

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

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

Assessment Administration

The District will contract to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.
Arbitrage Fees

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its Series 2021 bonds and another anticipated bond issuance.

Dissemination Fees

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 2021 bonds and another anticipated bond issuance. 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 meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

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

Management Fees

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

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

Trustee Fees

The District will incur trustee related costs with the issuance of its’ issued bonds.

Postage

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

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

Copies

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

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

Contingency

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

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

Dues, Licenses & Subscriptions

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

Operations & Maintenance:

Field Expenditures

Property Insurance

The District’s property insurance coverages.

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.

Landscape Maintenance

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

Landscape Replacement

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

Streetlights

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

Electric

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

Water & Sewer

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

Sidewalk & Asphalt Maintenance

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

Irrigation Repairs

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

General Repairs & Maintenance

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

Contingency

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

Amenity Expenditures

Amenity - Electric

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

Amenity – Water

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

Amenity – Insurance

Represents the District’s property insurance coverages.

Amenity - Internet

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

Pest Control

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

Janitorial Services

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

Security Services

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

Pool Maintenance

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

Amenity Management

Provides access card issuance through registration, proof of residency, and photo identification. The team also provides keycard troubleshooting for issues and concerns related to access control. Staff reviews security

concerns and amenity policy violations via remote camera monitoring on an as-needed basis. Districts are provided electronic communication for District news and direct remote customer service through phone and email directly to the Amenity Access Team. the cost of managing and monitoring access to the District’s amenity facilities.

Amenity Repairs & Maintenance

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

Holiday Decorations

Represents estimated costs for Holiday Decorations of the District.

Contingency

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

East 547
Community Development District Debt Service Fund Series 2021

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

Revenues

Assessments	

$	310,157	

$	270,209	

$	39,948	

$	310,157	

$	219,255	

Assessments - Prepayment	$	-	$	598,685	$	30,702	$	629,386	$	
Interest	$	-	$	18,620	$	26,069	$	44,689	$	
Carry Forward Surplus (1)	$	97,491	$	872,129	$	-	$	872,129	$	

- 10,000
110,505

Total Revenues	$	407,648	$ 1,759,643	$	96,719	$	1,856,362	$	339,760	

Expenditures						
Interest - 11/01	$	95,115	$	95,115	$	-	$	95,115	$	67,753	
Interest - 02/01	$	-	$	871	$	-	$	871	$	-	
Principal - 05/01	$	120,000	$	100,000	$	-	$	100,000	$	90,000	
Interest - 05/01	$	95,115	$	79,870	$	-	$	79,870	$	67,753	
Special Call - 011/01	$	-	$	760,000	$	-	$	760,000	$	-	
Special Call - 02/01	$	-	$	100,000	$	-	$	100,000	$	-	
Special Call - 05/01	$	-	$	175,000	$	-	$	175,000	$	-	
Special Call - 08/01	$	-	$	-	$	435,000	$	435,000	$	-	
Total Expenditures	$	310,230	$ 1,310,856	$	435,000	$	1,745,856	$	225,505	
						
Excess Revenues/(Expenditures)	$	97,418	$	448,787	$	(338,281)	$	110,505	$	114,255	

Interest - 11/1  $	66,627.50

(1) Carryforward Surplus is net of Debt Service Reserve Funds

Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family - Area One	147	$183,659	$1,249.38	$1,343.42	
Single Family - Area One Paid Down	114	$35,596	$312.25	$335.75	
Total ERU's	261	$219,255			

East 547 Community Development District Series 2021 Special Assessment Bonds
Amortization Schedule

Date	Balance	Prinicpal	Interest	Total

11/01/24	$	3,805,000.00	$	
05/01/25	$	3,805,000.00	$	90	
11/01/25	$	3,715,000.00	$	
05/01/26	$	3,715,000.00	$	90	
11/01/26	$	3,625,000.00	$	
05/01/27	$	3,625,000.00	$	95	
11/01/27	$	3,125,000.00	$	
05/01/28	$	3,530,000.00	$	95	
11/01/28	$	3,435,000.00	$	
05/01/29	$	3,435,000.00	$	100	
11/01/29	$	3,335,000.00	$	
05/01/30	$	3,335,000.00	$	105	
11/01/30	$	3,230,000.00	$	
05/01/31	$	3,230,000.00	$	105	
11/01/31	$	3,125,000.00	$	
05/01/32	$	3,125,000.00	$	110	
11/01/32	$	3,015,000.00	$	
05/01/33	$	3,015,000.00	$	115	
11/01/33	$	2,900,000.00	$	
05/01/34	$	2,900,000.00	$	115	
11/01/34	$	2,785,000.00	$	
05/01/35	$	2,785,000.00	$	120	
11/01/35	$	2,665,000.00	$	
05/01/36	$	2,665,000.00	$	125	
11/01/36	$	2,540,000.00	$	
05/01/37	$	2,540,000.00	$	130	
11/01/37	$	2,410,000.00	$	
05/01/38	$	2,410,000.00	$	135	
11/01/38	$	2,275,000.00	$	
05/01/39	$	2,275,000.00	$	140	
11/01/39	$	2,135,000.00	$	
05/01/40	$	2,135,000.00	$	145	
11/01/40	$	1,990,000.00	$	
05/01/41	$	1,990,000.00	$	150	
11/01/41	$	1,840,000.00	$	
05/01/42	$	1,840,000.00	$	155	
11/01/42	$	1,685,000.00	$	
05/01/43	$	1,685,000.00	$	160	
11/01/43	$	1,525,000.00	$	
05/01/44	$	1,525,000.00	$	165	
11/01/44	$	1,360,000.00	$	
05/01/45	$	1,360,000.00	$	170	
11/01/45	$	1,190,000.00	$	
05/01/46	$	1,190,000.00	$	180	
11/01/46	$	1,010,000.00	$	
05/01/47	$	1,010,000.00	$	185	
11/01/47	$	825,000.00	$	
05/01/48	$	825,000.00	$	195	
11/01/48	$	630,000.00	$	
05/01/49	$	630,000.00	$	200	
11/01/49	$	430,000.00	$	
05/01/50	$	430,000.00	$	210	
11/01/50	$	220,000.00	$	
05/01/51	$	220,000.00	$	220	
			$	3,805	

$	67,752.50	$	67,752.50	
$	67,752.50		
$	66,627.50	$	224,380.00	
$	66,627.50		
$	65,502.50	$	222,130.00	
$	65,502.50		
$	64,077.50	$	224,580.00	
$	64,077.50		
$	62,652.50	$	221,730.00	
$	62,652.50		
$	61,152.50	$	223,805.00	
$	61,152.50		
$	59,577.50	$	225,730.00	
$	59,577.50		
$	58,002.50	$	222,580.00	
$	58,002.50		
$	56,187.50	$	224,190.00	
$	56,187.50		
$	54,290.00	$	225,477.50	
$	54,290.00		
$	52,392.50	$	221,682.50	
$	52,392.50		
$	50,412.50	$	222,805.00	
$	50,412.50		
$	48,350.00	$	223,762.50	
$	48,350.00		
$	46,205.00	$	224,555.00	
$	46,205.00		
$	43,977.50	$	225,182.50	
$	43,977.50		
$	41,667.50	$	225,645.00	
$	41,667.50		
$	39,275.00	$	225,942.50	
$	39,275.00		
$	36,800.00	$	226,075.00	
$	36,800.00		
$	33,700.00	$	225,500.00	
$	33,700.00		
$	30,500.00	$	224,200.00	
$	30,500.00		
$	27,200.00	$	222,700.00	
$	27,200.00		
$	23,800.00	$	221,000.00	
$	23,800.00		
$	20,200.00	$	224,000.00	
$	20,200.00		
$	16,500.00	$	221,700.00	
$	16,500.00		
$	12,600.00	$	224,100.00	
$	12,600.00		
$	8,600.00	$	221,200.00	
$	8,600.00		
$	4,400.00	$	223,000.00	
$	4,400.00	$	224,400.00	

-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00

,000.00  $

2,304,805.00  $

6,109,805.00

East 547
Community Development District Debt Service Fund Series 2023

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

Revenues						
Assessments	$	229,463	$	-	$	229,463	$	229,463	$	546,450	
Interest	$	26,585	$	17,514	$	8,757	$	26,272	$	10,000	
Carry Forward Surplus (1)	$	-	$	-	$	-	$	-	$	248,924	
Total Revenues	$	256,048	$	17,514	$	238,220	$	255,734	$	805,374	

Expenditures						
Interest - 11/01	$	-	$	-	$	-	$	-	$	229,463	
Principal - 05/01	$	-	$	-	$	-	$	-	$	90,000	
Interest - 05/01	$	253,684	$	253,684	$	-	$	253,684	$	229,463	
Total Expenditures	$	253,684	$	253,684	$	-	$	253,684	$	548,925	

Other Sources/(Uses)					
Bond Proceeds	$	526,909	$	526,909	$	-	$	526,909	$	-	
Transfer Out	$	(6,810)	$	(6,810)	$	-	$	(6,810)	$	-	
Total Other Sources/(Uses)	$	520,099	$	520,099	$	-	$	520,099	$	-	

Excess Revenues/(Expenditures)	$	522,463	$	283,929	$	238,220	$	522,149	$	256,449

(1) Carryforward Surplus is net of Debt Service Reserve Funds

Interest - 11/1  $

226,987.50

Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family	248	$546,450	$2,203	$2,369	
Total ERU's	248	$546,450			

East 547 Community Development District Series 2023 Special Assessment Bonds
Amortization Schedule

Date	Balance	Prinicpal	Interest	Total

05/01/24	$

7,245,000.00  $

-	$	253,683.54

11/01/24
05/01/25

$
$

7,245,000.00  $
7,245,000.00  $

-	$
90,000.00  $

229,462.50  $
229,462.50

483,146.04

11/01/25	$
05/01/26	$
11/01/26	$
05/01/27	$
11/01/27	$
05/01/28	$
11/01/28	$
05/01/29	$
11/01/29	$
05/01/30	$
11/01/30	$
05/01/31	$
11/01/31	$
05/01/32	$
11/01/32	$
05/01/33	$
11/01/33	$
05/01/34	$
11/01/34	$
05/01/35	$
11/01/35	$
05/01/36	$
11/01/36	$
05/01/37	$
11/01/37	$
05/01/38	$
11/01/38	$
05/01/39	$
11/01/39	$
05/01/40	$
11/01/40	$
05/01/41	$
11/01/41	$
05/01/42	$
11/01/42	$
05/01/43	$
11/01/43	$
05/01/44	$
11/01/44	$
05/01/45	$
11/01/45	$
05/01/46	$
11/01/46	$
05/01/47	$
11/01/47	$
05/01/48	$
11/01/48	$
05/01/49	$
11/01/49	$
05/01/50	$
11/01/50	$
05/01/51	$
11/01/51	$
05/01/52	$
11/01/52	$
05/01/53	$
11/01/53	$
05/01/54	$

7,155,000.00  $
7,155,000.00  $
7,065,000.00  $
7,065,000.00  $
6,635,000.00  $
6,965,000.00  $
6,860,000.00  $
6,860,000.00  $
6,750,000.00  $
6,750,000.00  $
6,635,000.00  $
6,635,000.00  $
6,515,000.00  $
6,515,000.00  $
6,385,000.00  $
6,385,000.00  $
6,245,000.00  $
6,245,000.00  $
6,100,000.00  $
6,100,000.00  $
5,945,000.00  $
5,945,000.00  $
5,780,000.00  $
5,780,000.00  $
5,605,000.00  $
5,605,000.00  $
5,415,000.00  $
5,415,000.00  $
5,215,000.00  $
5,215,000.00  $
5,000,000.00  $
5,000,000.00  $
4,275,000.00  $
4,275,000.00  $
4,275,000.00  $
4,275,000.00  $
4,275,000.00  $
4,275,000.00  $
4,000,000.00  $
4,000,000.00  $
3,705,000.00  $
3,705,000.00  $
3,390,000.00  $
3,390,000.00  $
3,055,000.00  $
3,055,000.00  $
2,700,000.00  $
2,700,000.00  $
2,320,000.00  $
2,320,000.00  $
1,915,000.00  $
1,915,000.00  $
1,480,000.00  $
1,480,000.00  $
1,020,000.00  $
1,020,000.00  $
525,000.00  $
525,000.00  $

$
90,000.00  $
$
100,000.00  $
$
105,000.00  $
$
110,000.00  $
$
115,000.00  $
$
120,000.00  $
$
130,000.00  $
$
140,000.00  $
$
145,000.00  $
$
155,000.00  $
$
165,000.00  $
$
175,000.00  $
$
190,000.00  $
$
200,000.00  $
$
215,000.00  $
$
230,000.00  $
$
240,000.00  $
$
255,000.00  $
$
275,000.00  $
$
295,000.00  $
$
315,000.00  $
$
335,000.00  $
$
355,000.00  $
$
380,000.00  $
$
405,000.00  $
$
435,000.00  $
$
460,000.00  $
$
495,000.00  $
$
525,000.00  $

226,987.50  $
226,987.50
224,512.50  $
224,512.50
221,762.50  $
221,762.50
218,875.00  $
218,875.00
215,850.00  $
215,850.00
212,687.50  $
212,687.50
208,937.50  $
208,937.50
204,875.00  $
204,875.00
200,500.00  $
200,500.00
195,968.75  $
195,968.75
191,125.00  $
191,125.00
185,968.75  $
185,968.75
180,500.00  $
180,500.00
174,562.50  $
174,562.50
168,312.50  $
168,312.50
161,593.75  $
161,593.75
154,406.25  $
154,406.25
146,906.25  $
146,906.25
138,937.50  $
138,937.50
130,000.00  $
130,000.00
120,412.50  $
120,412.50
110,175.00  $
110,175.00
99,287.50  $
99,287.50
87,750.00  $
87,750.00
75,400.00  $
75,400.00
62,237.50  $
62,237.50
48,100.00  $
48,100.00
33,150.00  $
33,150.00
17,062.50  $
17,062.50  $

546,450.00

541,500.00

546,275.00

545,637.50

544,725.00

543,537.50

541,625.00

543,812.50

545,375.00

541,468.75

542,093.75

542,093.75

541,468.75

545,062.50

542,875.00

544,906.25

546,000.00

541,312.50

540,843.75

543,937.50

545,412.50

545,587.50

544,462.50

542,037.50

543,150.00

542,637.50

545,337.50

541,250.00

545,212.50
542,062.50

$	7,245,000.00  $	9,546,296.04  $	16,791,296.04

EAST 547 CDD
FY 25 Roll

PARCEL ID	UNITS	FY 24 O&M	FY 25 O&M	2021 DEBT	2023 DEBT	TOTAL	
272709729510000010	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000020	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000030	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000040	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000050	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000060	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000070	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000080	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000090	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000100	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000110	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000120	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000130	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000140	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000150	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000160	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000170	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000180	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000190	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000200	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000210	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000220	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000230	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000240	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000250	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000260	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000270	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000280	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000290	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000300	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000310	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000320	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000330	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000340	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000350	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000360	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000370	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000380	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000390	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000400	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	

272709729510000410	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000420	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000430	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000440	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000450	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000460	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000470	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000480	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000490	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000500	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000510	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000520	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000530	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000540	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000550	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000560	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000570	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000580	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000590	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000600	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000610	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000620	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000630	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000640	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000650	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000660	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000670	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000680	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000690	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000700	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000710	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000720	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000730	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000740	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000750	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000760	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000770	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000780	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000790	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000800	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000810	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000820	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000830	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	

272709729510000840	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000850	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000860	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000870	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000880	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000890	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000900	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000910	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000920	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000930	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000940	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510000950	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000960	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000970	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000980	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510000990	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001000	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001010	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001020	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001030	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001040	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001050	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001060	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001070	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001080	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001090	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001100	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001110	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001120	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001130	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001140	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001150	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001160	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001170	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001180	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001190	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001200	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001210	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001220	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001230	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001240	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001250	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001260	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	

272709729510001270	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001280	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001290	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001300	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001310	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001320	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001330	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001340	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001350	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001360	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001370	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001380	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001390	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001400	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001410	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001420	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001430	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001440	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001450	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001460	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001470	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001480	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001490	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001500	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001510	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001520	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001530	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001540	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001550	1	$698.92	$1,074.81	$1,343.42	$0.00	$2,418.23	
272709729510001560	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001570	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
272709729510001580	1	$698.92	$1,074.81	$335.75	$0.00	$1,410.56	
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272709729511003780	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003790	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003800	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003810	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003820	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003830	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003840	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	

272709729511003850	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003860	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003870	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003880	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003890	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003900	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003910	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003920	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003930	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003940	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003950	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003960	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003970	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003980	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511003990	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004000	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004010	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004020	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004030	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004040	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004050	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004060	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004070	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004080	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004090	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004100	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004110	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004120	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004130	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004140	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004150	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004160	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004170	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004180	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004190	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004200	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004210	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004220	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004230	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004240	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004250	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004260	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004270	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	

272709729511004280	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004290	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004300	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004310	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004320	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004330	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004340	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004350	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004360	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004370	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004380	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004390	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004400	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004410	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004420	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004430	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004440	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004450	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004460	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004470	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004480	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004490	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004500	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004510	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004520	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004530	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004540	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004550	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004560	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004570	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004580	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004590	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004600	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004610	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004620	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004630	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004640	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004650	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004660	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004670	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004680	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004690	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004700	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	

272709729511004710	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004720	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004730	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004740	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004750	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004760	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004770	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004780	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004790	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004800	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004810	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004820	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004830	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004840	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004850	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004860	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004870	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004880	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004890	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004900	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004910	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004920	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004930	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004940	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004950	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004960	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004970	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004980	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511004990	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511005000	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511005010	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511005020	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511005030	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511005040	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511005050	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511005060	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511005070	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511005080	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
272709729511005090	1	$0.00	$1,074.81	$0.00	$2,369.28	$3,444.09	
Total Gross Assessments	509	$182,418.12	$547,078.29	$235,758.24	$587,581.44	$1,370,417.97	
							
Total Net Assessments		$169,648.85	$508,782.81	$219,255.16	$546,450.74	$1,274,488.71	

Section V

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE EAST 547 COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2024/2025; AND PROVIDING FOR AN EFFECTIVE DATE.

Whereas, the East 547 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 the City of Davenport, Polk County, Florida; and
Whereas, the District is required by Section 189.015, Florida Statutes, to file quarterly, semi- annually, or annually a schedule (including date, time, and location) of its regular meetings with local governing authorities; and

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

WHEREAS, the Board desires to adopt the Fiscal Year 2024/2025 annual meeting schedule attached as Exhibit A.
NOW THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE EAST 547 COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. The Fiscal Year 2024/2025 annual meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and shall be published in accordance with the requirements of Florida law and also provided to applicable governing authorities.

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

Passed and adopted this 11th day of July 2024.

ATTEST:	EAST 547 COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	Fiscal Year 2024/2025 Annual Meeting Schedule

BOARD OF SUPERVISORS MEETING DATES EAST 547 COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2024/2025
The Board of Supervisors of the East 547 Community Development District will hold their regular meetings for Fiscal Year 2024/2025 at the offices of Highland Homes, 3020 S. Florida Avenue, Suite 101, Lakeland, Florida 33803, on the 2nd Thursday of every month at 11:00 AM unless otherwise indicated as follows:

October 10, 2024
November 14, 2024 (Landowners’ Meeting & Board Meeting) December 12, 2024
January 9, 2025
February 13, 2025
March 13, 2025
April 10, 2025
May 8, 2025
June 12, 2025
July 10, 2025
August 14, 2025
September 11, 2025

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

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

District Manager

Section VI

Memorandum
To: Board of Supervisors From: District Management Date: July 11, 2024
RE:	HB7013 – Special Districts Performance Measures and Standards

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

Exhibit A:
Goals, Objectives and Annual Reporting Form

East 547 Community Development District Performance Measures/Standards & Annual Reporting Form
October 1, 2024 – September 30, 2025

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

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

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

 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

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

Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
East 547 Community Development District

District Manager:		Date:	 Print Name:	 
East 547 Community Development District

Section VII

EAST 547
COMMUNITY DEVELOPMENT DISTRICT CITY OF DAVENPORT, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

EAST 547 COMMUNITY DEVELOPMENT DISTRICT CITY OF DAVENPORT, 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 of 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	13-20	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balances –
Budget and Actual – General Fund	
21	
Notes to Required Supplementary Information	22	
OTHER INFORMATION		
Data Elements required by FL Statute 218.39 (3) (c)	23	
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	

24-25	
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	

26	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
27-28	

INDEPENDENT AUDITOR’S REPORT
To the Board of Supervisors
East 547 Community Development District City of Davenport, Florida

951 Yamato Road ▪ Suite 280 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of East 547 Community Development District, City of Davenport, Florida (“District”) as of and for the fiscal year ended September 30, 2023, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2023, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information 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 10, 2024, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

June 10, 2024

MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of East 547 Community Development District, City of Davenport, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2023. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $4,901,207.

The change in the District’s total net position in comparison with the prior fiscal year was 2,326,764, an increase. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2023, the District’s governmental funds reported combined ending fund balances of
$936,759, an increase of $706,697 in comparison with the prior fiscal year. The total fund balance is restricted for debt service, and the remainder is unassigned deficit fund balance in the capital projects fund and unassigned fund balance in the general fund.
OVERVIEW OF FINANCIAL STATEMENTS

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

Government-Wide Financial Statements

The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.
The statement of net position presents information on all the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

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

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

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

OVERVIEW OF FINANCIAL STATEMENTS (Continued)

Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and 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 balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains three individual governmental funds. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general 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,
2023	2022	

Current and other assets	
$	1,778,514	
$	458,728	
Capital assets, net of depreciation	10,249,599	8,281,750	
Total assets	12,028,113	8,740,478	
Current liabilities	921,018	306,520	
Long-term liabilities	6,205,888	5,859,515	
Total liabilities	7,126,906	6,166,035	
Net position
Net investment in capital assets	
3,963,474	
2,381,351	
Restricted	918,767	187,226	
Unrestricted	18,966	5,866	
Total net position	$	4,901,207	$  2,574,443	

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

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

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

The District’s net position increased during the most recent fiscal year. The majority of the increase is the result of prepayments received for lot sales and developer contributions toward construction costs.
Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
	2023	2022	
Revenues:
Program revenues
Charges for services	$	1,459,308	$	323,775	
Operating grants and contributions	114,716	97,433	
Capital grants and contributions	1,202,519	2,814,066	
Miscellaneous		30	-	
Total revenues		2,776,573	3,235,274  Expenses:
General government	91,343	78,446	
Maintenance and operations	107,804	17,400	
Recreation	49,228	-	
Interest		201,434	194,741 
Total expenses		449,809	290,587 
Change in net position	2,326,764	2,944,687
Net position - beginning		2,574,443	(370,244) Net position - beginning, as restated (Note 11) 	2,574,443	(370,244)

Net position - ending	 $	4,901,207	$  2,574,443 

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2023 was $449,809. Program revenues, comprised primarily of assessments, increased during the fiscal year as a result of an increase in prepayment revenue; however, the District also received funds from the Developer to fund construction costs. In total, expenses, increased from the prior fiscal year. The majority of the increase was the result of an increase in professional services including the landscape maintenance and repairs.

GENERAL BUDGETING HIGHLIGHTS

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

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets
At September 30, 2023, the District had $10,249,599 invested in capital assets for its governmental activities. In the government-wide financial statements, no depreciation has been taken as the assets have not been placed in service. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt
At September 30, 2023, the District had $5,375,000 in Bonds outstanding. Additionally, the District had
$729,977 in Developer advances. More detailed information about the District’s capital debt is presented in the notes of the financial statements.
ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS

Subsequent to fiscal year end, the District issued $7,245,000 of Series 2023 Bonds, consisting of multiple term bonds with due dates ranging from May 1, 2030 - May 1, 2054 and fixed interest rates ranging from 5.5% to 6.5%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District.

The District anticipates an increase in general expenditures as the District continues to be built out. CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the East 547 Community Development District’s Finance Department at 219 E Livingston Street, Orlando, FL 32801.

EAST 547 COMMUNITY DEVELOPMENT DISTRICT CITY OF DAVENPORT, FLORIDA STATEMENT OF NET POSITION
SEPTEMBER 30, 2023

	Governmental
	Activities		
ASSETS
Cash	
$	26,620	
Due from Developer	753,474	
Assessments receivable	1,196	
Restricted assets:
Investments	
997,224	
Capital assets:
Nondepreciable	
	10,249,599 	
Total assets		12,028,113 	

LIABILITIES
Accounts payable	

32,049	
Contracts and retainage payable	809,706	
Accrued interest payable	79,263	
Non-current liabilities:
Due within one year	
120,000	
Due in more than one year		 6,085,888 	
Total liabilities		7,126,906 	

NET POSITION
Net investment in capital assets	

3,963,474	
Restricted for debt service	918,767	
Unrestricted		18,966 	
Total net position	 $	4,901,207 	

See notes to the financial statements

EAST 547 COMMUNITY DEVELOPMENT DISTRICT CITY OF DAVENPORT, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

Program Revenues

Net (Expense) Revenue and Changes in Net Position

Charges for

Operating Grants and

Capital Grants and

Governmental

Functions/Programs		Expenses	Services	Contributions	Contributions	Activities	 Primary government:
Governmental activities:

General government

$	91,343	$

-	$	100,000	$

-	$	8,657

Maintenance and operations	107,804	107,804	-	1,202,519	1,202,519	
Recreation	49,228	49,641	-	-	413	
Interest on long-term debt		201,434	1,301,863	14,716	-	1,115,145 
Total governmental activities		449,809	1,459,308	114,716	1,202,519	2,326,734 

General revenues:
Miscellaneous		30 
Total general revenues			30  Change in net position		2,326,764
Net position - beginning		2,574,443 
Net position - ending	 $	4,901,207 

See notes to the financial statements

BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2023

	Major Funds	
Capital

Total Governmental

ASSETS

General

Debt Service

Projects

Funds

Cash	$	 25,627 	$	-	$	993	$	26,620	
Investments	-	 997,222 	2 	997,224	
Due from Developer	25,000	-	728,474	753,474	
Assessment receivable	388 	808 	-	1,196	
Total assets	$	51,015	$	998,030	$	729,469	$	1,778,514	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	

$	 32,049 	

$	-	

$	-	

$	32,049	
Contracts and retainage payable	-	-	 809,706 	809,706	
Total liabilities	32,049	-	809,706	841,755	

Fund balances:
Restricted for:		
Debt service		-		 998,030 		-		998,030	
Unassigned		 18,966 		-		 (80,237) 		(61,271)	
Total fund balances		18,966		998,030		(80,237)		936,759	

Total liabilities and fund balances	
$	
51,015	
$	
998,030	
$	
729,469	
$	
1,778,514	

See notes to the financial statements

RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2023

Fund balance - governmental funds	$	936,759
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 position in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the government as a whole.
Cost of capital assets	10,249,599
Accumulated depreciation		-  	10,249,599
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	(79,263)
Developer advances	(729,977)
Bonds payable	  (5,475,911)		(6,285,151)  Net position of governmental activities		$  4,901,207

See notes to the financial statements

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

	Major Funds	
Capital

Total Governmental

REVENUES

General

Debt Service

Projects

Funds

Assessments	$	 157,445 	$   1,301,863 	$	-	$	1,459,308	
Developer contributions	 100,000 	-	 1,202,519 	1,302,519	
Interest income	-	 14,716 	-	14,716	
Miscellaneous	30 	-	-	30	
Total revenues	257,475	1,316,579	1,202,519	2,776,573	

EXPENDITURES
Current:
General government	 91,343 	-	-	91,343	
Maintenance and operations	 107,804 	-	-	107,804	
Recreation	 49,228 	-	-	49,228	
Debt service:
Principal	
-	
 380,000 	
-	
380,000	
Interest	-	 203,629 	-	203,629	
Capital outlay	-	-	 1,967,849 	1,967,849	
Total expenditures	248,375	583,629	1,967,849	2,799,853	

Excess (deficiency) of revenues over (under) expenditures	

9,100	

732,950	

(765,330)	

(23,280)	

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

 4,000 	

-	

 (4,000) 	

-	
Developer advances	-	-	 729,977 	729,977	
Total other financing sources (uses)	4,000	-	725,977	729,977	

Net change in fund balances	
13,100	
732,950	
(39,353)	
706,697	
Fund balances - beginning	5,866	265,080	(40,884)	230,062	

Fund balances - ending	
$	18,966	
$	998,030	
$	(80,237)	
$	936,759	

See notes to the financial statements

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

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

$	706,697

are different because:		
Governmental funds report capital outlays as expenditures, however, in the statement of activities, the cost of those assets is eliminated and capitalized as capital assets.	

1,967,849	
Governmental funds report Developer advances as financial resources when cash is received, whereas these amounts are eliminated in the statement of activities and recognized as long-term liabilities in the statement of net position	

(729,977)	
Premium amortization on Bonds is shown on the government wide fiancial statements but not on the fund financial statements.	
3,604	
Repayment of long-term liabilities are reported as expenditures in the governmental fund statements but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.	

380,000	
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the fund financial statements.	

	(1,409) 	
Change in net position of governmental activities	$	2,326,764	

See notes to the financial statements

CITY OF DAVENPORT, FLORIDA
NOTES TO FINANCIAL STATEMENTS

NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY

East 547 Community Development District ("District") was created on April 6, 2020 by Ordinance 928 of the City of Davenport, Florida, 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 landowners as such term is defined in chapter 190, Florida Statutes. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes. At September 30, 2023, all of the Board members are affiliated with Clayton Properties Group, Inc (“Developer”).

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

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

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

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.

Assessments
Assessments are non-ad valorem assessments on benefitted property within the District. Operating and Maintenance Assessments are based upon an adopted budget and levied annually. Debt Service Assessments are levied when Bonds are issued and certified for collection on an annual basis. The District may collect assessments directly or utilize the uniform method of collection (Chapter 197.3632, 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 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 funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditure for principal and interest on debt.

Capital Projects Fund
This fund accounts for the financial resources that are restricted, committed, or assigned to expenditure for capital outlays, including the acquisition or construction of capital assets within the District.

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

Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.
Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).
The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:

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

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due.
The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.
Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

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

No depreciation has been taken in the current fiscal year as the District’s infrastructure and other capital assets are under construction.

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

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

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

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

Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

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

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

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.

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 approve an Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for all governmental funds. All annual appropriations lapse at fiscal year-end.

The District follows these procedures in establishing the budgetary data reflected in the financial statements.
Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public 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.

The District’s investments were held as follows at September 30, 2023:

First American Treasury Obligation Fd

Amortized cost	Credit Risk	Maturities

Weighted average maturity: 24

Cl Y

$	997,224
$	997,224

S&P AAAm

days

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

Concentration risk – The District places no limit on the amount the District may invest in any one issuer.
Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.

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

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.
Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. Accordingly, the District’s investments have been reported at amortized cost above.
NOTE 5 – CAPITAL ASSETS

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

	Beginning
Balance	
Additions	
Reductions	
Ending Balance	
Governmental activities
Capital assets, not being depreciated Construction in progress	

$	8,281,750	

$	1,967,849	

$	-	

$  10,249,599	
Total capital assets, not being depreciated	8,281,750	1,967,849	-	10,249,599	

Governmental activities capital assets, net	
$	8,281,750	
$	1,967,849	
$	-	
$  10,249,599	

The infrastructure intended to serve the District has been estimated at a total cost of approximately
$11,452,450. The infrastructure will include roadways and other transportation improvements, stormwater management system, water and sewer systems, and recreation areas. Certain costs will be funded by Bond proceeds while others will be funded by the Developer. Upon completion, offsite improvements and the sewer lift station and utilities are to be conveyed to others for ownership and maintenance responsibilities.

Developer contributions to the capital projects fund for the current fiscal year were $1,202,519.

NOTE 6 – LONG TERM LIABILITIES

Series 2021
On June 15, 2021, the District issued $5,875,000 of Special Assessment Bonds, Series 2021 (Assessment Area One Project) consisting of $635,000 Term Bonds due on May 1, 2026 with a fixed interest rate of 2.500%; $725,000 Term Bonds due on May 1, 2031 with a fixed interest rate of 3.000%; $1,850,000 Term Bonds due on May 1, 2041 with fixed interest rate of 3.300%; and $2,665,000 Term Bonds due on May 1, 2051 with a fixed interest rate of 4.00%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2022 through May 1, 2051.
The Series 2021 Bonds maturing after May 1, 2031 are subject to redemption at the option of the District prior to their maturity at any time on or after May 1, 2031. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture. This occurred during the current fiscal year as the District collected assessments from lot closings and prepaid $255,000 of the Series 2021 Bonds. See Note 11 - Subsequent Events for additional call amounts subsequent to the fiscal year end.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2023.
Developer Advance
To avoid delay in the construction project of the District, the Developer advanced a total of $729,977 to the District in the current fiscal year. See Note 11 - Subsequent Events for Developer reimbursement subsequent to year end.

Changes in long-term liability activity for the fiscal year ended September 30, 2023 were as follows:

	Beginning
Balance	
Additions	
Reductions	
Ending Balance	Due Within
One Year	
Governmental activities						
Bonds payable:						
Series 2021	$	5,755,000	$	-	$	380,000	$	5,375,000	$	120,000	
Plus: original issue premium	104,515	-	3,604	100,911	-	
Direct borrowings:						
Developer advances	-	729,977	-	729,977	-	
Total	$	5,859,515	$	729,977	$	383,604	$	6,205,888	$	120,000	

NOTE 6 – LONG TERM LIABILITIES (Continued)
At September 30, 2023, the scheduled debt service requirements on the long-term debt were as follows:

Year ending

	Governmental Activities	

  September 30:	Principal	Interest	Total	
2024	$	120,000	$	190,230	$	310,230	
2025	125,000	187,230	312,230	
2026	125,000	184,105	309,105	
2027	130,000	180,980	310,980	
2028	135,000	177,080	312,080	
2029-2033	730,000	822,100	1,552,100	
2034-2038	865,000	696,130	1,561,130	
2039-2043	1,020,000	542,035	1,562,035	
2044-2048	1,250,000	329,000	1,579,000	
2049-2051		875,000	71,000	946,000 	
Total	 $	5,375,000	$	3,379,890	$	8,754,890 	

NOTE 7 – DEVELOPER TRANSACTIONS

The Developer owns a portion of land within the District; therefore, assessment revenues in the general and debt service funds include the assessments levied on those lots owned by the Developer. Additionally, pursuant to a funding agreement between the District and the Developer, Developer contributions to the general fund were $100,000.

NOTE 8 – CONCENTRATION
The District’s activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District’s operations.

NOTE 9– MANAGEMENT COMPANY

The District has contracted with a management company to perform management advisory services, which include financial and accounting services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.
NOTE 10 – RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims since inception of the District.
NOTE 11 – SUBSEQUENT EVENTS

Bond Issuance
Subsequent to fiscal year end, the District issued $7,245,000 of Series 2023 Bonds, consisting of multiple term bonds with due dates ranging from May 1, 2030 - May 1, 2054 and fixed interest rates ranging from 5.5% to 6.5%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District.
Bond Payments
Subsequent to fiscal year end, the District prepaid a total of $760,000 of the Series 2021 Bonds. The prepayments were considered extraordinary mandatory redemptions as outlined in the Bond Indenture.
Developer Reimbursements
Subsequent to fiscal year end, the District reimbursed the Developer the $729,977 advance made in the current fiscal year.

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

	
Budgeted
	Amounts	 Original & Final	

Actual Amounts	Variance with Final Budget - Positive
(Negative)	
REVENUES
Assessments	
$	156,600	
$	157,445	
$	845	
Developer contributions	136,097	100,000	(36,097)	
Miscellaneous	-	30	30	
Total revenues	292,697	257,475	(35,222)	

EXPENDITURES
Current:
General government	121,997	91,343	30,654	
Maintenance and operations	100,380	107,804	(7,424)	
Recreation	70,320	49,228	21,092	
Total expenditures	292,697	248,375	44,322	

OTHER FINANCING SOURCES
Interfund transfer	

-	

4,000	

4,000	
Total other financing sources	-	4,000	4,000	

Net change in fund balances	
 $	-		
13,100	
 $	13,100 	
Fund balance - beginning			5,866 		
Fund balance - ending		 $	18,966 		

See notes to required supplementary information

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

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

The legal level of budgetary control, the level at which expenditures may not exceed budget is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2023.

OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023 UNAUDITED

Element	Comments
Number of District employees compensated in the last pay period of the District’s
fiscal year being reported.	0	
Number of independent contractors compensated to whom nonemployee compensation was paid in the last month of the District’s fiscal year being
reported.	
1	
Employee compensation	0	
Independent contractor compensation	$2,215,744	
Construction projects to begin on or after October 1; ($65K)		
Series 2023	$3,479,916	

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 - $645.16
Debt service - $1,343.42	
Special assessments collected	$1,459,308	
Outstanding Bonds:	see Note 6 for details	

951 Yamato Road ▪ Suite 280 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Supervisors
East 547 Community Development District City of Davenport, 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 East 547 Community Development District, City of Davenport, Florida (the “District”) as of and for the fiscal year ended September 30, 2023, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated June 10, 2024.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

June 10, 2024

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
To the Board of Supervisors
East 547 Community Development District City of Davenport, Florida
We have examined East 547 Community Development District’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, 2023. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.
In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2023.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of East 547 Community Development District, City of Davenport, Florida and is not intended to be and should not be used by anyone other than these specified parties.

June 10, 2024

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
East 547 Community Development District City of Davenport, Florida
Report on the Financial Statements

We have audited the accompanying basic financial statements of East 547 Community Development District, City of Davenport, Florida (the "District") as of and for the fiscal year ended September 30, 2023, and have issued our report thereon dated June 10, 2024.
Auditor’s Responsibility

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

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated June 10, 2024, should be considered in conjunction with this management letter.

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

Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of East 547 Community Development District, City of Davenport, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank East 547 Community Development District, City of Davenport, 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 10, 2024

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

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

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

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.

There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2022.
Any recommendations to improve the local governmental entity's financial management.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2023.
Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2023.

The name or official title and legal authority of the District are disclosed in the notes to the financial statements.
The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.
We applied financial condition assessment procedures and no deteriorating financial conditions were noted. 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 23.

Section VIII

Section B

Section 1

Sent Via Email: jburns@gmscfl.com

July 2, 2024

Ms. Jillian Burns District Manager
East 547 Community Development District c/o Governmental Management Services 219 East Livingston Street
Orlando, Florida 32801

Subject:	District Engineers Report - 2024
East 547 Community Development District Bond Series 2021
Section 9.21 of the Master Trust Indenture
Dear Ms. Burns:

In accordance with Section 9.21 of the Master Trust Indenture for the East 547 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 2025 and believe that it is sufficient for the proper operation and maintenance of the East 547 CDD.

In addition, and in accordance with this 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,

Reinardo Malavé, P.E. District Engineer
East 547 Community Development District
RM:ap
Q:\East 547 CDD_50150425\Adm\Reports\Annual Engineer's Report\East 547 CDD District Engineer’s Report 2023_07-02-2024

Page 1 of 1

Section C

Item will be provided under separate cover.

Section D

Section 2

East 547
Community Development District

	Summary of Checks	

May 1, 2024 to May 31, 2024

Bank	Date	Check No.'s	Amount

General Fund		
	5/10/24	325-328	$	12,768.18	
	5/17/24	329	$	7,223.33	
	5/31/24	330-332	$	4,773.23	

$	24,764.74

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/03/24	PAGE	1
*** CHECK DATES 05/01/2024 - 05/31/2024 ***	EAST 547-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	#
5/10/24 00045	5/09/24 53-BID-7 202405 330-57200-54000	*	280.00
POOL PERMIT FY24
FLORIDA DEPARTMENT OF HEALTH	280.00 000325

5/10/24 00001	3/29/24	
	3/29/24	
	5/01/24	
	5/01/24	
	5/01/24	
	5/01/24	
	5/01/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
97	202403 330-57200-48000	*	190.00
DAMAGED POOL PICKED UP
97	202403 320-53800-47800	*	682.33
SIGN INSTALL/FIX GATE
95	202405 310-51300-34000	*	3,184.42
MANAGEMENT FEES-MAY24
95	202405 310-51300-35200	*	100.00
WEBSITE ADMIN-MAY24
95	202405 310-51300-35100	*	150.00
INFORMATION TECH-MAY24
95	202405 310-51300-31300	*	500.00
DISSEMINATION SVCS-MAY24
95	202405 330-57200-48300	*	416.67
AMENITY ACCESS-MAY24
5/01/24 95	202405 310-51300-51000	*	3.13
OFFICE SUPPLIES-MAY24
5/01/24 95	202405 310-51300-42000	*	64.13
POSTAGE-MAY24
5/01/24 96	202405 320-53800-34000	*	1,312.50
FIELD MANAGEMENT-MAY24
GOVERNMENTAL MANAGEMENT SERVICES	6,603.18 000326
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/10/24 00026	5/07/24 25671	202405 310-51300-32200	*	4,200.00
AUDIT FYE 09/30/2023
GRAU AND ASSOCIATES	4,200.00 000327
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/10/24 00041	4/19/24 22591	202404 330-57200-48000	*	35.00
NEW THROW ROPE
5/01/24 22660	202405 330-57200-48500	*	1,650.00
POOL MAINTENANCE - MAY 24
RESORT POOL SERVICES	1,685.00 000328
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/17/24 00035	4/30/24 92318	202404 320-53800-46200	*	1,675.00
PHASE 1 X1 MOWS
5/01/24 92187	202405 320-53800-46200	*	5,548.33
LANDSCAPE MAINT - MAY 24
WEBER ENVIRONMENTAL SERVICES, INC.	7,223.33 000329
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/31/24 00044	5/27/24 12414	202405 330-57200-48201	*	850.00
JANITORIAL SVCS MAY24
CSS CLEAN STAR SERVICES	850.00 000330
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
E547 EAST 547 CDD	IARAUJO

AP300R
*** CHECK DATES	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER
BANK A GENERAL FUND		RUN	7/03/24	PAGE	2	
CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		AMOUNT	....CHECK..... AMOUNT	#	
5/31/24 00001	4/30/24 98	202404 330-57200-48000	*		145.00		
	INSPECT AMENITY TOLIETS
4/30/24 98	202404 320-53800-47800	*
GOVERNMENTAL MANAGEMENT SERVICES		345.00	

490.00 000331	
- - - - - - - - 5/31/24 00040	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/24 9411	202404 310-51300-31500	*
KILINSKI/VAN WYK, PLLC	-	- - - - - - -	- - - - - - - -

3,433.23 000332	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- - - - - - -	- - - - - - - -	
	TOTAL FOR BANK A		24,764.74		
	TOTAL FOR REGISTER		24,764.74		

05/01/2024 - 05/31/2024 ***	EAST 547-GENERAL FUND

REPAIR DOWNED FENCE

GENERAL COUNSEL - APR24

3,433.23

E547 EAST 547 CDD	IARAUJO

Section 3

East 547
Community Development District

Unaudited Financial Reporting
May 31, 2024

Table of Contents

1		Balance Sheet 	

2-3	
	General Fund Income Statement 	

4	
	Debt Service Fund - Series 2021	

5	
	Debt Service Fund - Series 2023	

6	
	Capital Projects Fund - 2021	

7	
	Capital Projects Fund - 2023	

8-9	
	Month to Month	

10	
	Long Term Debt Schedule	

11	
	Assessment Receipt Schedule	

Community Development District Combined Balance Sheet
May 31, 2024

	General Fund	Debt Service Fund	Capital Projects Fund	Totals Governmental Funds	
Assets:					
Cash	$	53,116	$	-	$	779	$	53,895	
Due from General Fund	$	-	$	6	$	-	$	6	
Series 2021					
Reserve	$	-	$	125,900	$	-	$	125,900	
Revenue	$	-	$	107,882	$	-	$	107,882	
Prepayment	$	-	$	340,899	$	-	$	340,899	
Construction	$	-	$	-	$	2	$	2	
Series 2023			
Reserve	$	-	$	273,225	$	-	$	273,225	
Interest	$	-	$	653	$	-	$	653	
Revenue	$	-	$	7,010	$	-	$	7,010	
Construction	$	-	$	-	$	3,016,506	$	3,016,506	
Total Assets	$	53,116	$	855,575	$	3,017,287	$	3,925,977	
Liabilities:			
Accounts Payable	$	2,272	$	-	$	-	$	2,272	
Due to Debt Service	$	6	$	-	$	-	$	6	
Retainage Payable	$	-	$	-	$	80,915	$	80,915	
Total Liabilities	$	2,278	$	-	$	80,915	$	83,192	

Fund Balances:			
Restricted for:			
Debt Service 2021	$	-	$	574,687	$	-	$	574,687	
Capital Projects 2021	$	-	$	-	$	780	$	780	
Assigned for:		$	-	
Debt Service 2023	$	-	$	280,888	$	-	$	280,888	
Capital Projects 2023	$	-	$	-	$	2,935,592	$	2,935,592	
Unassigned	$	50,839	$	-	$	-	$	50,839	
Total Fund Balances	$	50,839	$	855,575	$	2,936,372	$	3,842,785	
					
Total Liabilities & Fund Balance	$	53,116	$	855,575	$	3,017,287	$	3,925,977	

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/24	Thru 05/31/24	Variance	
Revenues					
Assessments - Tax Roll	$	169,650	$	169,650	$	171,056	$	1,406	
Developer Contributions	$	311,176	$	50,000	$	50,000	$	-	
Total Revenues	$	480,826	$	219,650	$	221,056	$	1,406	
Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	8,000	$	1,800	$	6,200	
Engineering Fees	$	10,000	$	6,667	$	2,288	$	4,379	
Assessment Administration	$	5,000	$	5,000	$	5,000	$	-	
Arbitrage Fees	$	900	$	900	$	900	$	-	
Dissemination Fees	$	6,000	$	6,000	$	5,333	$	667	
Attorney Fees	$	20,000	$	13,333	$	7,154	$	6,179	
Annual Audit	$	5,500	$	5,500	$	4,200	$	1,300	
Management Fees	$	38,213	$	25,475	$	25,475	$	-	
Information Technology	$	1,800	$	1,200	$	1,200	$	-	
Website Maintenance	$	1,200	$	800	$	800	$	-	
Trustee Fees	$	8,040	$	-	$	-	$	-	
Postage	$	600	$	400	$	403	$	(3)	
Insurance	$	6,397	$	6,397	$	5,758	$	639	
Printing & Binding	$	500	$	333	$	-	$	333	
Legal Advertising	$	6,000	$	4,000	$	-	$	4,000	
Contingency	$	2,500	$	1,667	$	352	$	1,314	
Office Supplies	$	250	$	167	$	9	$	158	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	125,075	$	86,014	$	60,848	$	25,166	

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/24	Thru 05/31/24	Variance	
Operations & Maintenance					
Field Expenses
Property Insurance	
$	2,000	
$	2,000	
$	1,591	
$	409	
Field Management	$	15,750	$	10,500	$	10,500	$	-	
Landscape Maintenance	$	80,000	$	53,333	$	46,061	$	7,272	
Landscape Replacement	$	12,500	$	8,333	$	2,947	$	5,386	
Lake Maintenance	$	5,500	$	3,667	$	-	$	3,667	
Streetlights	$	36,000	$	24,000	$	14,984	$	9,016	
Electric	$	25,000	$	16,667	$	139	$	16,528	
Water & Sewer	$	5,000	$	3,333	$	-	$	3,333	
Sidewalk & Asphalt Maintenance	$	2,500	$	1,667	$	-	$	1,667	
Irrigation Repairs	$	7,500	$	5,000	$	350	$	4,650	
General Repairs & Maintenance	$	10,000	$	6,667	$	6,191	$	476	
Contingency	$	7,500	$	5,000	$	-	$	5,000	
Subtotal Field Expenses	$	209,250	$	140,167	$	82,764	$	57,403	

Amenity Expenses
Amenity - Electric	

$	14,400	

$	9,600	

$	7,895	

$	1,705	
Amenity - Water	$	7,500	$	5,000	$	-	$	5,000	
Amenity Insurance	$	13,000	$	13,000	$	11,896	$	1,104	
Internet	$	1,500	$	1,000	$	753	$	247	
Pest Control	$	600	$	400	$	132	$	268	
Janitorial Services	$	10,200	$	6,800	$	6,825	$	(25)	
Security Services	$	30,000	$	20,000	$	-	$	20,000	
Pool Maintenance	$	19,800	$	13,200	$	12,900	$	300	
Amenity Access Management	$	5,000	$	3,333	$	3,333	$	(0)	
Amenity Repairs & Maintenance	$	10,000	$	6,667	$	1,273	$	5,394	
Playground Lease	$	27,001	$	18,001	$	-	$	18,001	
Amenities Licenses	$	-	$	-	$	280	$	(280)	
Amenity Contingency	$	7,500	$	5,000	$	285	$	4,715	
Subtotal Amenity Expenses	$	146,501	$	102,001	$	45,572	$	56,429	
					
Total Expenditures	$	480,826	$	328,181	$	189,183	$	138,998	
		.			
Net Change in Fund Balance	$	-		$	31,873		
					
Fund Balance - Beginning	$	-		$	18,966		
					
Fund Balance - Ending	$	-		$	50,839		

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/24	Thru 05/31/24	Variance	
Revenues:					
Assessments - Tax Roll	$	310,157	$	310,157	$	270,209	$	(39,948)	
Assessments - Prepayment	$	-	$	-	$	598,685	$	598,685	
Interest	$	-	$	-	$	18,620	$	18,620	
Total Revenues	$	310,157	$	310,157	$	887,514	$	577,357	

Expenditures:					
Interest Expense - 11/01	$	95,115	$	95,115	$	95,115	$	-	
Interest Expense - 02/01	$	-	$	-	$	871	$	(871)	
Principal Expense - 05/01	$	120,000	$	100,000	$	100,000	$	-	
Interest Expense - 05/01	$	95,115	$	95,115	$	79,870	$	15,245	
Special Call - 11/01	$	-	$	-	$	760,000	$	(760,000)	
Special Call - 02/01	$	-	$	-	$	100,000	$	(100,000)	
Special Call - 05/01	$	-	$	-	$	175,000	$	(175,000)	
Total Expenditures	$	310,230	$	290,230	$	1,310,856	$  (1,020,626)	
					
Excess Revenues (Expenditures)	$	(73)		$	(423,342)		
					
Fund Balance - Beginning	$	97,491		$	998,029		
					
Fund Balance - Ending	$	97,418		$	574,687		

Variance

Thru 05/31/24

Thru 05/31/24

Budget

Actual

Prorated Budget

Adopted

Revenues:

Interest

$	-	$

-	$	14,474	$

14,474

Total Revenues	$	-	$	-	$	14,474	$	14,474

Expenditures:

Interest Expense - 05/01

$	-	$

-	$	253,684

$	(253,684)

Total Expenditures	$	-	$	-	$	253,684	$	(253,684)

Other Financing Sources:

Transfer In/(Out) Bond Proceeds

$	-	$
$	-	$

-	$	(6,810)
-	$	526,909

$	6,810
$	526,909

Fund Balance - Ending	$	-	$	280,888

Fund Balance - Beginning	$	-	$	-

Excess Revenues (Expenditures)	$	-	$	280,888

Total Other Financing Sources (Uses)	$	-	$	-	$	520,098	$	533,719

Revenues:		
Interest	$	-	$	-	$	0	$	0	
Total Revenues	$	-	$	-	$	0	$	0	

Expenditures:			
Capital Outlay	$	-	$	-	$	241	$	(241)	
Contingency	$	-	$	-	$	214	$	(214)	
Total Expenditures	$	-	$	-	$	455	$	(455)	
			
Excess Revenues (Expenditures)	$	-	$	(455)		
			
Fund Balance - Beginning	$	-	$	1,235		
			
Fund Balance - Ending	$	-	$	780		

Revenues:			
Interest	$	-	$	-	$	137,620	$	137,620	
Total Revenues	$	-	$	-	$	137,620	$	137,620	

Expenditures:			
Capital Outlay	$	-	$	-	$	3,492,157	$  (3,492,157)	
Capital Outlay - COI	$	-	$	-	$	353,301	$	(353,301)	
Total Expenditures	$	-	$	-	$	3,845,458	$  (3,845,458)	

Other Financing Sources:			
Transfer In/(Out)	$	-	$	-	$	6,810	$	6,810	
Bond Proceeds	$	-	$	-	$	6,718,091	$	6,718,091	
Total Other Financing Sources (Uses)	$	-	$	-	$	6,724,902	$	6,724,902	
			
Excess Revenues (Expenditures)	$	-	$	3,017,064		
			
Fund Balance - Beginning	$	-	$	(81,472)		
			
Fund Balance - Ending	$	-	$	2,935,592		

	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun		Jul		Aug		Sep	Total	
Revenues																	
Assessments - Tax Roll	$	-	$	9,007	$	159,606	$	904	$	-	$	1,536	$	-	$	3 $		- $		- $		- $		- $	171,056	
Developer Contributions	$	-	$	25,000	$	-	$	-	$	-	$	-	$	-	$	25,000 $		- $		- $		- $		- $	50,000	
Total Revenues	$	-	$	34,007	$	159,606	$	904	$	-	$	1,536	$	-	$	25,003 $		- $		- $		- $		- $	221,056	
Expenditures:																	
General & Administrative:																	
Supervisor Fees	$	-	$	800	$	-	$	-	$	-	$	-	$	1,000	$	- $		- $		- $		- $		- $	1,800	
Engineering	$	360	$	305	$	-	$	58	$	-	$	783	$	783	$	- $		- $		- $		- $		- $	2,288	
Assessment Administration	$	5,000	$	-	$	-	$	-	$	-	$	-	$	-	$	- $		- $		- $		- $		- $	5,000	
Arbitrage Fees	$	900	$	-	$	-	$	-	$	-	$	-	$	-	$	- $		- $		- $		- $		- $	900	
Dissemination Fees	$	917	$	417	$	500	$	1,000	$	500	$	500	$	1,000	$	500 $		- $		- $		- $		- $	5,333	
Attorney Fees	$	285	$	1,130	$	635	$	370	$	76	$	586	$	3,433	$	640 $		- $		- $		- $		- $	7,154	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,200 $		- $		- $		- $		- $	4,200	
Management Fees	$	3,184	$	3,184	$	3,184	$	3,184	$	3,184	$	3,184	$	3,184	$	3,184 $		- $		- $		- $		- $	25,475	
Information Technology	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150 $		- $		- $		- $		- $	1,200	
Website Maintenance	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100 $		- $		- $		- $		- $	800	
Trustee Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	- $		- $		- $		- $		- $	-	
Postage	$	6	$	90	$	30	$	91	$	45	$	9	$	68	$	64 $		- $		- $		- $		- $	403	
Insurance	$	5,758	$	-	$	-	$	-	$	-	$	-	$	-	$	- $		- $		- $		- $		- $	5,758	
Printing & Binding	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	- $		- $		- $		- $		- $	-	
Legal Advertising	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	- $		- $		- $		- $		- $	-	
Contingency	$	38	$	73	$	39	$	39	$	41	$	41	$	41	$	41 $		- $		- $		- $		- $	352	
Office Supplies	$	0	$	1	$	3	$	1	$	1	$	0	$	1	$	3 $		- $		- $		- $		- $	9	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	- $		- $		- $		- $		- $	175	
Total General & Administrative:	$	16,874	$	6,250	$	4,641	$	4,992	$	4,097	$	5,353	$	9,759	$	8,882 $		- $		- $		- $		- $	60,848	

Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Total

Operations & Maintenance
Field Expenses Property Insurance Field Management
Landscape Maintenance Landscape Replacement Lake Maintenance Streetlights
Electric
Water & Sewer
Sidewalk & Asphalt Maintenance Irrigation Repairs
General Repairs & Maintenance Contingency

$	1,591 $
$	1,313 $
$	5,548 $
$	- $
$	- $
$	1,879 $
$	- $
$	- $
$	- $
$	- $
$	1,272 $
$	- $

- $
1,313 $
5,548 $
955 $
- $
1,879 $
- $
- $
- $
- $
1,330 $
- $

- $
1,313 $
5,548 $
1,992 $
- $
1,879 $
- $
- $
- $
- $
1,124 $
- $

- $
1,313 $
11,097 $
- $
- $
1,879 $
- $
- $
- $
- $
1,034 $
- $

- $
1,313 $
- $
- $
- $
1,867 $
68 $
- $
- $
- $
404 $
- $

- $
1,313 $
5,548 $
- $
- $
1,867 $
36 $
- $
- $
350 $
682 $
- $

- $
1,313 $
7,223 $
- $
- $
1,867 $
- $
- $
- $
- $
345 $
- $

- $
1,313 $
5,548 $
- $
- $
1,867 $
36 $
- $
- $
- $
- $
- $

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

- $	1,591
- $	10,500
- $	46,061
- $	2,947
- $	-
- $	14,984
- $	139
- $	-
- $	-
- $	350
- $	6,191
- $	-

Subtotal Field Expenses	$	11,602 $	11,025 $	11,855 $	15,322 $	3,651 $	9,796 $	10,748 $	8,764 $	- $	- $	- $	- $	82,764

Amenity Expenses Amenity - Electric Amenity - Water Amenity Insurance Internet
Pest Control Janitorial Services Security Services Pool Maintenance
Amenity Access Management Amenity Repairs & Maintenance Amenity Contingency
Amenity Licenses

$	926 $
$	- $
$	11,896 $
$	85 $
$	132 $
$	850 $
$	- $
$	1,500 $
$	417 $
$	665 $
$	- $
$	- $

- $
- $
- $
95 $
- $
850 $
- $
1,500 $
417 $
- $
- $
- $

1,049 $
- $
- $
95 $
- $
850 $
- $
1,650 $
417 $
- $
- $
- $

2,103 $
- $
- $
95 $
- $
850 $
- $
1,650 $
417 $
- $
285 $
- $

985 $
- $
- $
95 $
- $
850 $
- $
1,650 $
417 $
238 $
- $
- $

912 $
- $
- $
95 $
- $
875 $
- $
1,650 $
417 $
190 $
- $
- $

916 $
- $
- $
95 $
- $
850 $
- $
1,650 $
417 $
180 $
- $
- $

1,004 $
- $
- $
98 $
- $
850 $
- $
1,650 $
417 $
- $
- $
280 $

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

- $	7,895
- $	-
- $	11,896
- $	753
- $	132
- $	6,825
- $	-
- $	12,900
- $	3,333
- $	1,273
- $	285
- $	280

Subtotal Amenity Expenses	$	16,470 $	2,862 $	4,060 $	5,400 $	4,235 $	4,139 $	4,107 $	4,299 $	- $	- $	- $	- $	45,572

Total Expenditures	$	44,946 $	20,136 $	20,557 $	25,714 $	11,983 $	19,288 $	24,614 $	21,945 $	- $	- $	- $	- $	189,183	
	
Net Change in Fund Balance	$	(44,946) $	13,871  $	139,049  $	(24,810) $	(11,983) $	(17,752) $	(24,614) $	3,059  $	-  $	-  $	-  $	-  $	31,873	

East 547
Community Development District Long Term Debt Report

SERIES 2021, SPECIAL ASSESSMENT REVENUE BONDS	
Interest Rate:	2.500%, 3.000%, 3.300%, 4.000%	
Maturity Date:	5/1/2051	
Reserve Fund Definition	Maximum Annual Debt Service	
Reserve Fund Requirement	$125,900	
Reserve Fund Balance	$125,900	
Bonds Outstanding - 06/15/21	$5,875,000	
LESS: Principal Payment - 05/01/22	($120,000)	
LESS: Special Call - 05/01/23	($225,000)	
LESS: Principal Payment - 05/01/23	($125,000)	
LESS: Special Call - 08/01/23	($155,000)	
LESS: Special Call - 11/01/23	($760,000)	
LESS: Special Call - 02/01/24	($100,000)	
LESS: Special Call - 05/01/24	($100,000)	
CURRENT BONDS OUTSTANDING	$4,290,000	

SERIES 2023, SPECIAL ASSESSMENT REVENUE BONDS	
Interest Rate:	5.500%, 6.250%, 6.500%	
Maturity Date:	5/1/2054	
Reserve Fund Definition	50% Maximum Annual Debt Service	
Reserve Fund Requirement	$273,225	
Reserve Fund Balance	$273,225	
Bonds Outstanding - 10/12/23	$7,245,000	
CURRENT BONDS OUTSTANDING	$7,245,000	

East 547
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2024

ON ROLL ASSESSMENTS

							Gross Assessments		$ 182,418.12  $  288,157.08  $ 470,575.20	
							Net Assessments		$ 169,648.85  $  267,986.08  $ 437,634.94	
									ASSESSED THROUGH COUNTY	
									39%	61%	100%	
Date	Distribution	Gross Amount	Discount/Penalty	Commission	Interest	Property Appraiser	Net Receipts		General Fund	2021 Debt Service	Total	

11/14/23	
10/01/23-10/31/23	
$	2,069.34	
$	82.76	
$	39.73	
$	-	
$	-	
$	1,946.85		
$	754.69	
$	1,192.16	
$	1,946.85	
11/17/23	11/01/23-11/05/23	$	16,500.72	$	659.96	$	316.81	$	-	$	-	$	15,523.95		$	6,017.85	$	9,506.10	$  15,523.95	
11/24/23	11/06/23-11/12/23	$	6,127.02	$	245.10	$	117.64	$	-	$	-	$	5,764.28		$	2,234.52	$	3,529.76	$	5,764.28	
12/8/23	11/13/23-11/22/23	$	27,612.09	$	1,104.50	$	530.15	$	-	$	-	$	25,977.44		$	10,070.13	$	15,907.31	$  25,977.44	
12/21/23	11/23/23-11/30/23	$  209,812.35	$	8,392.62	$  4,028.40	$	-	$	-	$	197,391.33		$	76,518.60	$	120,872.73	$ 197,391.33	
12/29/23	12/01/23-12/15/23	$  198,187.98	$	5,985.88	$  3,844.04	$	-	$	-	$	188,358.06		$	73,016.86	$	115,341.20	$ 188,358.06	
1/10/24	Invoice#4652066	$	-	$	-	$	-	$	-	$	2,881.57	$	(2,881.57)		$	(1,117.04)	$	(1,764.53)	$  (2,881.57)	
1/10/24	Invoice#4652067	$	-	$	-	$	-	$	-	$	1,824.18	$	(1,824.18)		$	(707.14)	$	(1,117.04)	$  (1,824.18)	
1/10/24	12/16/23-12/31/23	$	6,181.02	$	185.38	$	119.92	$	-	$	-	$	5,875.72		$	2,277.72	$	3,598.00	$	5,875.72	
1/16/24	10/01/23-12/31/23	$	-	$	-	$	-	$	1,160.73	$	-	$	1,160.73		$	449.96	$	710.77	$	1,160.73	
3/13/24	02/01/24-02/29/24	$	4,084.68	$	40.85	$	80.88	$	-	$	-	$	3,962.95		$	1,536.23	$	2,426.72	$	3,962.95	
5/20/24	01/01/24-03/31/24	$	-	$	-	$	-	$	9.01	$	-	$	9.01		$	3.49	$	5.52	$	9.01	
	Total	$  470,575.20	$	16,697.05	$  9,077.57	$	1,169.74	$	4,705.75	$	441,264.57		$ 171,055.87	$	270,208.70	$ 441,264.57	

101%

0

Net Percent Collected Balance Remaining to Collect