Bannon Lakes
Community Development District
July 21, 2026

AGENDA

July 14, 2026

Bannon Lakes
Community Development District
475 West Town Place, Suite 114, St. Augustine, FL 32092 Phone: 904-940-5850 - Fax: 904-940-5899

Board of Supervisors
Bannon Lakes Community Development District Dear Board Members:
The Bannon Lakes Community Development District Continued Meeting is scheduled for July 21, 2026 at 6:00 p.m. at Bannon Lakes Amenity Center, 435 Bannon Lakes Boulevard, St. Augustine, Florida 32095.
Call Order
Audience Comments
Consideration of Minutes of the June 16, 2026 Meeting

Consideration of Minutes of the June 22, 2026 Continued Meeting

Presentation from Micamy Design Studio Regarding Fitness Center Expansion
(will be sent under separate cover)

Consideration of:
	Artechectual Drawing of Fitness Center Expansion (will be sent under separate cover)
Conveyance Tract 2A-4 and 2A-6

Proposal from Riverside Management Services for Fiscal Year 2027 Facility Management, Field Operations Management, Pool Maintenance and Facility Attendant

Revised Amenity Policies (will be sent under separate cover)

Acceptance of Fiscal Year 2025 Audit Report

Discussion of:
Southshore Bike Rack

Pond Ownership

Trees on Pond Banks

Security

Fiscal Year 2027 Budget
Overview of Budget
Public Hearing Adopting the Budget for Fiscal Year 2027
Consideration of Resolution 2026-05, Relating to the Annual Appropriations and Adopting the Budget for Fiscal Year 2027

Consideration of Resolution 2026-06, Imposing Special Assessments and Certifying an Assessment Roll for Fiscal Year 2027
Public Hearing for the Purpose of Adopting Amended and Restated Rules of Procedure; Consideration of Resolution 2026-07

Staff Reports
Attorney

Engineer

District Manager - Discussion of Fiscal Year 2027 Meeting Schedule

General Manager - Report

Audience Comments

Supervisor’s Requests

Financial Reports
Balance Sheet and Statement of Revenues & Expenditures for the Period Ending June 30, 2026
Assessment Receipt Schedule

Approval of Check Register

Next Scheduled Meeting: August 18, 2026 at 6:00 p.m. at Bannon Lakes Amenity Center

Adjournment

THIRD ORDER OF BUSINESS

MINUTES OF MEETING BANNON LAKES
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Bannon Lakes Community Development District was held on Tuesday, June 16, 2026, at 6:00 p.m. at the Bannon Lakes Amenity Center, 435 Bannon Lakes Boulevard, St. Augustine, Florida 32095.

Present and constituting a quorum were:

Michael Sheldon	Chairman
Kim Crenier	Vice Chairperson
Sandy Gehring	Assistant Secretary
Thomas Cooper	Assistant Secretary Also present were:
Matt Biagetti	District Manager, GMS
Wes Haber by phone	District Counsel, Kutak Rock
Emily Wright	Amenity Manager, RMS
Jeff Johnson	GMS
Brightview Representatives United Representatives Prestige Representatives

FIRST ORDER OF BUSINESS	Roll Call
Mr. Biagetti called the meeting to order at 6:05 p.m. Four Supervisors were in attendance in person constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comments
Mr. Biagetti opened the public comment period for agenda items only. The Board asked to amend the agenda to include a discussion regarding community security under item 5 before opening the public comment period. A motion was made and seconded approving the amendment to the agenda.

June 16, 2026	Bannon Lakes CDD

On MOTION by Ms. Crenier, seconded by Ms. Gehring, with all in favor, to Amend the Agenda to Include Discussion Regarding Community Security Under Item 5, was approved.

During public comments, several residents expressed concerns regarding ongoing security issues at the amenity center and pool, particularly involving unsupervised minors, disruptive behavior, and the Board’s authority to address these situations. Residents encouraged the Board to consider short-term security measures, including hiring an off-duty law enforcement officer or other qualified security personnel while a long-term solution is evaluated. Board members acknowledged the concerns and noted the need to better understand the legal authority available to the District before implementing enforcement measures.
Residents also discussed the importance of improving communication with homeowners regarding amenity rules. One resident recommended posting the existing pool rules on large, visible signage at the amenity center and mailing the rules to all residents to ensure everyone receives the information. Board members agreed that many residents may not have reviewed the handbook or prior communications and noted that additional outreach would help educate the community, although some acknowledge that not all residents would comply regardless of communication efforts.
Additional comments emphasized that addressing the current issues will requires cooperation between the District, homeowners’ associations, and residents. The Board agreed that both security and communication are separate but related concerns that warrant further discussion and indicated that a dedicated workshop on security would be beneficial. The Board thanked the residents for their comments and confirmed that the security discussion would continue under the later agenda.

THIRD ORDER OF BUSINESS	Approval of Minutes of the May 19, 2026,
Meeting
Mr. Biagetti presented the minutes of the May 19, 2026, meeting which were included in the agenda package. There being no comments or revisions, a motion was made to approve the minutes.

June 16, 2026	Bannon Lakes CDD

On MOTION by Ms. Crenier, seconded by Mr. Cooper, with all in favor, the Minutes of the May 19, 2026, Meeting, were approved.

FOURTH ORDER OF BUSINESS	Consideration of Proposals for Landscape
and Irrigation Maintenance
Brightview
Juniper
Landcare Group
Prestige
RCI
The Greenery
United
Verdego
Yardnique
Yellowstone
Mr. Biagetti reviewed the procurement process for the landscape and irrigation maintenance services, noting that a pre-bid meeting was held with 14 vendors in attendance and that 10 proposals were received. He explained that the Board had been provided both hard and electronic copies of the proposals, which included four years of pricing, and reviewed the Board-approved evaluation criteria, including proposal completeness, qualifications, experience, staffing, references, and cost. He advised that the Board could begin reviewing the proposals or continue the item to allow additional time for evaluation.
Mr. Haber explained that the Board was not required to make a selection at the meeting and could continue the item while independently scoring the proposals using the published evaluation criteria and that any discussion of rankings or scores must take place during a publicly noticed meeting in compliance with the Sunshine Law.
The Board discussed the size and complexity of the procurement, agreeing that additional time was needed to thoroughly review the proposals and ensure each vendor was evaluated fairly. The Board also agreed to allow each proposer approximately five minutes to introduce its company, summarize its qualifications and experience, and answer Board questions. Mr. Haber confirmed that presentations were permissible provided vendors did not modify their submitted proposals or pricing. He also advised that staff could distribute neutral reference material and blank scoring worksheets to assist the Board’s evaluation process.

June 16, 2026	Bannon Lakes CDD

A representative from Prestige Landscaping introduced the company, stating that it services Clay, Duval, and St. Johns counties and has experience maintaining numerous CDDs and HOAs throughout the region. He emphasized the company’s commitment to communication, responsiveness, and customer service, noting that clients have direct access to both an account manager and field leadership to address maintenance concerns, irrigation issues, and emergency situations. The company also highlighted its experienced workforce, long-tenured employees, and local presence.
Board members questioned the representative regarding the company’s distinguishing qualities, supervisory structure, office location, and staff experience. Prestige Landscaping responded that its primary strengths are communication, accessibility, and hands-on management, explaining that supervisors and an account manager would be assigned to the District and remain readily available. The representative stated that the company has been in business for more than 10 years and maintains its local office in the San Jose area. When asked how work priorities are established within a community, the representative indicated that the account manager would be best suited to provide a detailed response after reviewing the District’s specific needs.
A representative from Brightview Landscaping introduced the company, stating that it has been in business for more than 80 years and provides landscape services throughout Florida and nationwide. The representative highlighted the company’s quality assurance process, explaining that routine quality assessments are performed by on-site staff and management to ensure accountability, with incomplete items automatically carrying over until resolved. Brightview also discussed its experience managing large CDD communities and noted that the proposed account manager has extensive experience overseeing similar properties. Additional services highlighted included production mapping, an arbor management program to inventory and monitor tree health, and recent leadership changes intended to strengthen operations in the St. Augustine market.
Board members asked questions regarding on-site supervision and day-to-day management. Brightview explained that each crew is supported by a crew leader and a production manager responsible for quality control, inspections, punch lists, and monitoring field operations, while a dedicated account manager serves as the District’s primary point of contact for communication and issue resolution. The representative stated that this structure provides a single point of contact for the District while allowing specialized field personnel to manage operational matters.

June 16, 2026	Bannon Lakes CDD

Representatives from Unted Landscaping introduced the company, noting that it has served the region for more than 20 years and operates from its corporate office in San Jose. The presenters emphasized that all landscape services are preformed in-house, including agronomy and arborist services, eliminating the need to coordinate with outside subcontractors. They explained that each property is supported by an account manager, field crew, and production manager to provide multiple levels of oversight and quality control. United also highlighted its use of Site Audit software, monthly property walks, detailed site analysis, and photographic reporting to document property conditions and identify opportunities for improvement. The representatives stated that the company’s core strengths are communication, consistency, company culture, and the experience of its long-tenured leadership team.
Board members asked questions regarding staffing, supervision, and quality control. United explained that the production manager oversees field operations and quality inspections, while the account manager serves as the District’s primary point of contact and coordinates all communication. The representatives noted that this structure allows residents and management to work through a single contact while specialized personnel address technical issues.
Following the vendor presentations, the Board discussed the proposal evaluation process and agreed that additional time was needed to independently review and score the submissions before making a selection. Board members expressed that the presentations provided valuable information but indicated they were not yet prepared to complete their evaluations and requested additional time to thoroughly compare the proposals.
District staff advised that searchable electronic copies of the proposals, evaluation worksheets, and scoring spreadsheets would be distributed to assist Board members in completing their reviews. After discussion, the Board agreed to continue the procurement process and reconvene at 5:00 p.m. the following Monday to complete the proposal evaluations and make a selection. A motion was made and seconded to continue the meeting to that date and time.

On MOTION by Mr. Cooper, seconded by Ms. Crenier, with all in favor, to Continue the Meeting to the Following Monday at 5:00 P.M., was approved.

June 16, 2026	Bannon Lakes CDD

FIFTH ORDER OF BUSINESS	Discussion of:
Southshore Bike Rack
Mr. Cooper provided an update on the Southshore bike rack project, advising that the HOA had invited him to attend its upcoming meeting to discuss the previously obtained quotes for the bike rack and concrete pad installation. He noted that the bike rack at Seacrest had recently been replaced and could serve as a successful example for the HOA’s consideration. The Board discussed potential installation options, including incorporating the rack into the existing grass area to avoid the cost of a concrete pad, and agreed that the HOA could determine its preferred approach. Mr. Cooper stated that he would present the available options, answer questions, and provide the Board with an update following the HOA meeting.

Traffic Calming Update
Mr. Cooper provided an update on ongoing traffic calming efforts, advising that District representatives recently met with the County, to discuss potential traffic control improvements. He reported that the County’s review concluded the roadway did not meet the criteria for additional traffic control measures, noting that accident history studies did not support installing stop signs or roadway striping. Instead, the County suggested increasing the speed limit, a recommendation the Board did not support.
The Board expressed frustration with the County’s response and discussed the challenges associated with obtaining approval for roadway striping and other traffic calming improvements on a County-owned road. Mr. Haber explained that the County has broad discretion over permitting improvements and that pursuing legal action to challenge the decision would likely be difficult. Board members acknowledged the limitations but agreed the issue remains an important concern for the community. It was noted that staff will continue working with the District Engineer, monitor future opportunities for reconsideration, and pursue any available options should circumstances or County policies change.

Pond Ownership
Mr. Sheldon initiated a discussion regarding the potential transfer of pond ownership from the developer and individual HOA’s to the District for water management purposes. He explained that several communities have expressed support for transferring ownership but noted that each HOA’s governing documents must first be reviewed to determine whether homeowner approval is

June 16, 2026	Bannon Lakes CDD

required. The Board discussed the District assuming responsibility for water management while allowing HOAs to continue maintaining the grass and landscaping surrounding ponds. Staff also noted that bank maintenance responsibilities and other long-term obligations would need to be clearly defined before any transfers occur.
The Board discussed the process for transferring ownership, including reviewing HOA covenants, coordinating with legal counsel, and providing revised agreements outlining the responsibilities of both the District and the HOAs.
Mr. Biagetti advised that Pulte had recently contacted the District regarding additional tracts and ponds that may be deeded to the CDD. He stated that additional information would be gathered and presented to the Board at a future meeting before any decisions are made regarding those potential transfers.

Trees on Pond Banks
Mr. Biagetti introduced a discussion regarding trees located along the pond banks, noting that staff is continuing to gather information before presenting recommendations to the Board. He advised that additional meetings with the District Engineer and County representatives are planned to better understand the District’s options and responsibilities.
The Board discussed previous evaluations conducted by the District’s landscape contractor, engineer, and an arborist, which indicated that root barriers could be installed to address root encroachment onto private property without requiring tree removal. Board members also discussed the need to determine the District’s legal obligations regarding tree removal, replacement requirements, and long-term maintenance responsibilities. Staff noted that if tree removal is ultimately recommended, the work would likely be performed during the winter months, with replacement plantings scheduled for the spring. No action was taken, and the matter will be brought back to the Board once additional information and recommendations are available.

Security Discussion
The Board discussed ongoing security concerns at the amenity center and pool, particularly after hours, citing repeated violations of District rules, disruptive behavior by minors and guests, and resident concerns regarding safety. Board members emphasized the need to better enforce existing policies through increased adult presence, improved signage outlining behavioral expectations and consequences, and consistent application of the District’s rules. Mr. Haber

June 16, 2026	Bannon Lakes CDD

reviewed the District’s legal authority to suspend amenity privileges for policy violations, verify residency and amenity access rights, and involve the St. Johns County Sherrif’s Office when individuals refuse to comply with District policies or are determined to be trespassing. The Board also discussed the limitations of enforcement and the importance of documenting violations before taking action.
The Board discussed several options for increasing security presence, including expanding the use of RMS staff and obtaining proposals from private security firms. The Board discussed various staffing schedules, estimated hourly costs, and the potential use of rotating security shifts focused on weekends and peak evening hours. Members agreed that additional security measures were necessary and directed staff to obtain pricing and operational options for consideration at the upcoming workshop so the Board could determine an appropriate level of service and associated budget.

SIXTH ORDER OF BUSINESS	Ratification of Work Authorization No. 1
with DCCM for Fitness Addition
Mr. Biagetti asked for ratification of work authorization No.1 with DCCM for fitness addition, noting that this isn’t related to the civil and permitting required for the expansion.

On MOTION by Ms. Crenier, seconded by Mr. Cooper, with all in favor, Work Authorization No.1 with DCCM for Fitness Addition, was ratified.

SEVENNTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Haber reported that he had no formal updates but recommended that, if the meeting is continued, the Board identify in advance the specific agenda items to be discussed at the continued meeting to ensure the discussions remain properly noticed. He also noted that the primary topics identified for the continuation were landscape and security matters.

Engineer
Mr. Biagetti reported that he would continue coordinating with County staff regarding the trees  located  along  the  pond  banks  and  would  provide  additional  information  and

June 16, 2026	Bannon Lakes CDD

recommendations to the Board after those discussions. He also invited the Board members to submit any additional concerns they wished him to address as part of his ongoing review.

District Manager
Mr. Biagetti reminded the Supervisors of upcoming statutory filing requirements, including annual Form 1 financial disclosure deadline, and encouraged any members who were unsure of their filing status to verify completion. He also reminded the Board that the annual ethics training requirement is due by December 31 and suggested completing the training well in advance of the deadline.
Mr. Biagetti recognized the Supervisors who had qualified for the upcoming election, noting that some seats would appear on the ballot while others were unopposed. He then provided an update on the fitness center expansion project, advising that the final bid package was expected to be completed for the July meeting. Following Board approval, the project would be advertised for competitive bidding in a process similar to the landscape project.
An additional update was provided regarding the fitness center design process. Ms. Crenier has been meeting with the interior designer to review layout options, finishes, and color selections for the facility. Several design concepts are being developed, and the Board will receive a presentation of the available options at a future meeting before final decisions are made.

General Manager – Report
Ms. Wright provided an update on recent and upcoming community events. She reported that summer golf event held on May 6 was successful and noted that the foam machine used during the event would also be utilized for the upcoming back-to-school event in August. She advised that the summer paint day had generated strong interest, with one class already filled and another nearly full. The Board was also informed of the upcoming pool party scheduled for July 11, which will include a bubble truck and other family-friendly activities.
Mr. Johnson reported that staff continues to repair and refurbish damaged pool lounge chairs rather than replacing them when feasible. He advised that a full set of repaired chairs is expected to be back in service within the next several weeks, helping restore adequate seating throughout the amenity center. Aside from the ongoing chair repair, Mr. Johnson reported that operations were proceeding smoothly with no additional significant issues.

June 16, 2026	Bannon Lakes CDD

EIGHTH ORDER OF BUSINESS	Audience Comments
A resident commented on two primary concerns. First, the resident addressed ongoing traffic issues, expressing frustration that despite continued discussions with the County regarding the striping criteria, little progress had been made. The resident acknowledged the County’s position but encouraged the Board to continue advocating for improvements.
The resident also discussed security concerns at the amenity center, stating that enforcement efforts remain challenging when minors refuse to identify themselves and parents are unwilling to cooperate. The resident suggested that, without a reliable way to identify or contact parents, the District’s ability to enforce amenity privileges is limited.
Mr. Cooper shared a recent personal interaction involving a youth at the basketball court who came close to striking his dog while riding through the area. He later spoke with the child’s mother, who disputed his account and maintained that her son had acted appropriately. Because of the conflicting versions of the incident, the Board member stated that he intends to wear a camera while walking his dogs so that any future encounters can be accurately documented and reviewed. Mr. Cooper then asked whether clearing activities near northbound 1-95 could result in increased wildlife activity within the community. Mr. Johnson responded that no significant change had been observed and that wildlife generally continued to appear in the same areas as before.
A resident expressed continued concern about security issues within the community, noting that nearby development and growth are increasing activity in the area. The resident encouraged the Board to hold a dedicated workshop on security to clearly define the District’s authority and establish consistent procedures for addressing violations. The resident stated that the District should work closely with the St. Johns County Sheriff’s Office and County representatives to better understand the extent of the District’s enforcement authority, including requesting identifying information from individuals on District property and the process for removing trespassers when necessary. The resident acknowledged that additional security measures would not eliminate every incident but believed that increased enforcement and a stronger security presence would significantly improve conditions and discourage disruptive behavior.
Resident (Tom Kelly) provided an update regarding the turnover of a water management property from the developer to the HOA. He reported that the developer had recently completed turnover, removing a significant obstacle to moving the process forward. He advised that he had contacted Mr. Sheldon and planned to present matter to the HOA membership in September to

June 16, 2026	Bannon Lakes CDD

authorize the transfer of the property to the District. Board members emphasized the importance of ensuring all required documentation and procedural steps were completed to facilitate a smooth transition and requested ha the updated water report be provided to the Board once available.
Resident (Hayley Miller) suggested improving communication with residents by implementing an opt-in text messaging system to distribute timely reminders and updates regarding community rules, amenities, and District announcements. She explained that mass text messaging services are relatively inexpensive and could be promoted through QR codes, social media, and other communication channels to encourage participation.
Board members were receptive to the suggestion and discussed expanding the District’s communication efforts by using QR codes that would allow residents to easily report rule violations or behavioral concerns directly to management. The Board also discussed continuing to use a variety of communication methods, including signage, text messaging, social media, flyers, and direct mail, to improve outreach and keep residents informed.

NINTH ORDER OF BUSINESS	Supervisor’s Requests
Board members discussed additional measures to improve amenity security and resident identification. Suggestions included evaluating physical barriers to make unauthorized bicycle access more difficult and enhancing the District’s resident registration process by requiring all household members to be registered with photographs for identification purposes. Staff confirmed that such a registration system is permissible and noted that similar systems are already used by other districts.

TENTH ORDER OF BUSINESS	Financial Reports
Balance Sheet and Statement of Revenues & Expenditures for the Period Ending May 31, 2026
Mr. Biagetti presented the financial reports through May 31, 2026. Staff reported no unusual variances, noting a positive variance of approximately $26,000.

Assessment Receipt Schedules
Mr. Biagetti stated assessment receipt schedule shows that the CDD is 100% collected.

Approval of Check Register
Mr. Baigetti presented the check register totaling $66,037.80

June 16, 2026	Bannon Lakes CDD

On MOTION by Ms. Crenier, seconded by Ms. Gehring, with all in favor, the Check Register Totaling $66,037.80, was approved.

ELEVENTH ORDER OF BUSINESS	Next Scheduled Meeting – July 21, 2026,
at 6:00 p.m. at Bannon Lakes Amenity Center
Mr. Biagetti announced that the next meeting was scheduled July 21, 2026, at 6:00 p.m. at the Bannon Lakes Amenity Center.

TWELFTH ORDER OF BUSINESS	Adjournment
The Board confirmed that the meeting would be continued to a future date to complete discussion of landscape, RFP, and security matters. The continuation was scheduled for Monday at 5:00 p.m.

On MOTION by Ms. Gehring, seconded by Ms. Crenier, with all in favor, the meeting to be continued to Monday June 22, 2026, at 5:00 p.m., was approved.

Secretary / Assistant Secretary	Chairperson / Vice Chairperson

FOURTH ORDER OF BUSINESS

MINUTES OF MEETING BANNON LAKES
COMMUNITY DEVELOPMENT DISTRICT

The continued meeting of the Board of Supervisors of the Bannon Lakes Community Development District was held on Monday, June 22, 2026, at 5:00 p.m. at the Bannon Lakes Amenity Center, 435 Bannon Lakes Boulevard, St. Augustine, Florida 32095.

Present and constituting a quorum were:

Michael Sheldon	Chairman
Kim Crenier	Vice Chairperson
Sandy Gehring	Assistant Secretary
John Ter Louw	Assistant Secretary
Thomas Cooper	Assistant Secretary Also present were:
Matt Biagetti	District Manager, GMS
Wes Haber by phone	District Counsel, Kutak Rock
Emily Wright	Amenity Manager, RMS
Jeff Johnson	GMS, Operations Manager

FIRST ORDER OF BUSINESS	Roll Call
Mr. Biagetti called the meeting to order at 5:00 p.m. Five Supervisors were in attendance in person constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comments
Mr. Biagetti noted this is a continued meeting to solely discuss proposals for landscaping and irrigation maintenance that have been received as well as security. He opened the audience comment period.

June 22, 2026	Bannon Lakes CDD

THIRD ORDER OF BUSINESS	Consideration of Proposals for Landscape
and Irrigation Maintenance
Mr. Biagetti presented the Supervisors scores for each landscape company.

Brightview –91
Juniper – 88.71
Landcare Group –86.30
Prestige – 84.10
RCI – 90.31
The Greenery – 91.72
United – 89.84
VerdeGo – 83.68
Yardnique – 89.33
Yellowstone – 84.03
Mr. Biagetti stated from the highest to lowest number of points, the Greenery is number one, Brightview number two, RCI number three, United number four, Yarnique number five, Juniper number six, Land Care Group number seven, Prestige number eight, Yellowstone number nine, and VerdeGo number ten. The Board had discussion about the rankings.

On MOTION by Mr. Sheldon, seconded by Ms. Crenier, with Mr. Sheldon, Ms. Crenier, and Ms. Gehring in favor and Mr. Cooper and Mr. Ter Louw opposed, the Greenery Proposal for Landscape and Irrigation Maintenance, was approved 3-2.

Mr. Biagetti asked for a motion to accept the Vice Chair’s score sheet.

On MOTION by Ms. Gehring, seconded by Ms. Crenier, with all in favor, Accepting Vice Chair Crenier’s Score Sheet, was approved.

FOURTH ORDER OF BUSINESS	Closed Security Session
The Board discussed security including signage, RMS, household/individual suspensions, change to amenity policies by July meeting, e-bike monitoring or restriction, and working FY27 RMS night attendant into the budget.

June 22, 2026	Bannon Lakes CDD

On MOTION by Mr. Ter Louw, seconded by Mr. Cooper, with all in favor, RMS Night Attendant Proposal & FY26 as Current Proration from July - September, was approved.

PUBLIC COMMENT:
Donna Jumper asked about a neighborhood watch.
Alyssa Chiodo asked can an e-blast stating if you don’t get your kids in line, this is going to affect our CDD budget and potentially raise the cost. Doesn’t think people realize how bad it is.
Bob Boattini asked if any neighborhood offers to and is given approval by the CDD to come here, doesn’t that put the CDD in liability should something happen such as confrontation, physical issue, somebody gets hurt.
Ken Mortara stated let's take it to the extreme and this neighborhood watch person takes a kid and throws them in the pool and he drowns. I think there is a very significant liability concern that you should consider with that approach. Suggested providing a warning the first time and the second time a citation or letter to parent.
Loretta Boattini stated she was concerned about the person doing the 5:00 to 10:00, should consider a body cam. Also money talks, if they are throwing or damaging something feels they should go after the household.
Michael Manzione asked to share the dollar amount for the Greenery and how it compares to the budget approved last week. Mr. Biagetti stated the Greenery year one is $175,541.36. It's the same for year two and year three. Year four is $180,807.58. The average across those 4 years is $176k. The current budget amount is $188,000. It’s a savings of roughly $12k per year. Counsel will draft this agreement with a 30-day notice to terminate. The entire contract is in the CDD’s agenda. He noted Sandy & Kim had the exact numbers for all 10 vendors. Ms. Gehring stated we did our evaluations. We talked about it at the last meeting and so that's what the numbers were. Kim noted they did not discuss this amongst ourselves except at the publicly noticed meetings.
Charlie Lane suggested upgrading the “rules” signage, such as at the pool & patio area to have something to back the CDD up.
Resident asked if pool closing after dusk and if it’s a county or CDD rule. Mr. Biagetti noted pertaining to night swimming the CDD can determine if it closes earlier. But unless you're an approved nighttime swimming facility with lights it is through the health department required

June 22, 2026	Bannon Lakes CDD

to be closed. The CDD has the option to set those hours as well. Mr. Sheldon noted it’s a safety issue.
Resident asked for an update on the hog issue. Jeff stated a camera has been relocated to Orchard Pass and they are waiting on a cage.
A Board member provided an update after attending South Shore’s meeting last week regarding a bicycle rack and the pond issues.

FIFTH ORDER OF BUSINESS	Next Scheduled Meeting – July 21, 2026,
at 6:00 p.m. at Bannon Lakes Amenity Center
Mr. Sheldon announced that the next meeting is scheduled for July 21, 2026 at 6:00 p.m. at this facility.

SIXTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Ter Louw seconded by Ms. Gehring, with all in favor the meeting was adjourned.

Secretary / Assistant Secretary	Chairperson / Vice Chairperson

SIXTH ORDER OF BUSINESS

B.

-.-..-_·,-..·.,- -
••	- -�	on

••

-••  -•• .-•.•.-----·�--

.•,•�••-•• ··---�..-

••

-�	-••·-•• --·-

.••••.

..
•• ••

-

--�••

.-.-·••

··--

-

l	--

-·---

.- ,

--·

""

-•• ...

- ••

••

-

-·

-•••

••

----••

-·
••

••m

0

0

••

-

-

-·-·---·---

..-

---·••

·-··-	••

••

--

....-

--

••

••

••

'"

•

--

-

-· ·--�••

'

'	--

,,.,,,.

••

••

••

••-

--�

w

'

'' ,..�......

- ••

•• ---·--....

- .... .	.-·
,:	·	'

Preserve at	Bannon	Lakes Phase 2A

MAP BOOK \\D PAGE 'l1

·G-•-n•-r.•.I-..,N....<.>.J...U.......

·flt-T-, ·r,-e-K_-tt_S

_,

, 		_,,		

...

=w��i�g,:;=-==-�=--=·...

_

=::	�	�--;;;;:-r.-..:.:�.:.;-+    ............

..	....._.	__

Ll1==IE:l:i"il.:::::,ow	

........

,:...::=...!,::.."':.:.,:-':.."..�...._'.T-:.\!..-.".,.!,.,--:"-.="!:--  ..
,,._.. 

-

....................

,,.,_...-,_-..,..._ ....._ .......

---

---·--..-. ··-_-	_

-	tll.lct tA-1 	..,_._.._. . .....·-----
?,.'!'�:=i----..--- ..-........-- .....-0
•,::.-::.--·-----

:....".'."-�; --=·=-:;,·_::• �.

.......
-	.....-

-	_

.....

•w,�·-................._..,.....	,�--·
�,..,�. �;,:,,E. .�-t,-=.:,-,::.-:.;.a...�...-..£ �•C.."

..�-_..·..,.-___-...·.-. ---.._..-_ --

_,,.......

.....-	...........,v,	_.
.............,,., ----··_

.. _,.._
---.--..--_ _-,-.-.·.·

..,-	.....

_....

.u,,t.,,._	,__

._ ......

_._,

-	--·

...

........_ ,_.

_

·-•	·--- .•n..

..•......,..,..,. ··..._--...,.--.....,--..._,·_,	,,._

-·-··

._..-�-

C.

RIVERSIDE MANAGEMENT SERVICES, INC.
50 Ellis Street, Suite 208, St. Augustine, FL 32095

May 13, 2026

Jim Oliver
Bannon Lakes Community Development District 475 West Town Place, Suite 114
World Golf Village
St. Augustine, Florida 32092

Re:	FY2027 Facility Management, Field Operations Management, Pool Maintenance and Facility Attendant

Dear Jim:

Please consider this proposal for Riverside Management Services, Inc. to continue providing the following services for the Bannon Lakes Community Development District:

Services	FY2026
Budget	FY2026
Fees	FY2027
Proposed Fees	

Facility Management	
$81,467	
$81,467	
$83,911	
Field Operations Management	$30,000	$30,000	$31,500	
Pool Maintenance	$14,865	$14,865	$15,608	
Facility Attendant(309 Hours) Facility Maintenance	$8,820	$8,820
$45/hour	$9,261
$45/hour	

Facility Attendants will be staffed on weekends Memorial Day – Labor Day from 11am-5pm, for PTO coverage and for Special Event support.

The proposed fees for Facility Management, Field Operations Manager and Pool Maintenance reflect a cost-of-living increase. The ownership and management at Riverside Management Services, Inc. would like to thank the Board of Supervisors in advance for your consideration of our request to continue to provide these services to your community.

Sincerely,

Alison Mossing Vice President

SEVENTH ORDER OF BUSINESS

Bannon Lakes Community Development District
ANNUAL FINANCIAL REPORT

September 30, 2025

Bannon Lakes Community Development District ANNUAL FINANCIAL REPORT
September 30, 2025 TABLE OF CONTENTS
Page Number
REPORT OF INDEPENDENT AUDITORS	1-3
MANAGEMENT’S DISCUSSION AND ANALYSIS	4-9
BASIC FINANCIAL STATEMENTS:
Government-wide Financial Statements:
Statement of Net Position	10
Statement of Activities	11
Fund Financial Statements:
Balance Sheet – Governmental Funds	12
Reconciliation of Total Governmental Fund Balances
to Net Position of Governmental Activities	13
Statement of Revenues, Expenditures and Changes in Fund
Balances – Governmental Funds	14
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities	15
Statement of Revenues, Expenditures and Changes in Fund
Balances – Budget and Actual – General Fund	16
Notes to Financial Statements	17-31
INDEPENDENT AUDITORS’ 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	32-33
MANAGEMENT LETTER	34-37
INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE WITH
SECTION 218.415, FLORIDA STATUTES	38

REPORT OF INDEPENDENT AUDITORS

To the Board of Supervisors
Bannon Lakes Community Development District St. Johns County, Florida
Report on Audit of the Financial Statements

Opinion

We have audited the financial statements of the governmental activities and each major fund of Bannon Lakes Community Development District (the “District”), as of and for the year ended September 30, 2025, and the related notes to financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2025, and the respective changes in financial position and the budgetary comparison for the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinion

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 (Government Auditing Standards). 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 opinion.
Responsibilities of Management for the Financial Statements

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.

- 1 -

To the Board of Supervisors
Bannon Lakes Community Development District

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 one year beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor’s Responsibility 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 and Government Auditing Standards 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 and Government Auditing Standards, 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 be presented to supplement the basic financial statements.

- 2 -

To the Board of Supervisors
Bannon Lakes Community Development District

Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with GAAS, 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 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

Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with Florida Statutes 218.39(3)(c) but does not include the basic financial statements and our auditor's report thereon. Our opinions on the basic 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 basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic 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 a report dated June 25, 2026 on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations and contracts and grant agreements and other matters.

The purpose of that report is 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.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida
June 25, 2026
- 3 -

Bannon Lakes Community Development District MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2025

Management’s discussion and analysis of Bannon Lakes Community Development District's (the “District”) financial performance provides an objective and easily readable analysis of the District’s financial activities. The analysis provides summary financial information for the District and should be read in conjunction with the District’s financial statements.

OVERVIEW OF THE FINANCIAL STATEMENTS

The District’s basic financial statements comprise three components; 1) Government-wide financial statements, 2) Fund financial statements, and 3) Notes to financial statements. The Government-wide financial statements present an overall picture of the District’s financial position and results of operations. The Fund financial statements present financial information for the District’s major funds. The Notes to financial statements provide additional information concerning the District’s finances.

The Government-wide financial statements are the statement of net position and the statement of activities. These statements use accounting methods similar to those used by the private-sector. Emphasis is placed on the net position of governmental activities and the change in net position. Governmental activities are primarily supported by special assessments.
The statement of net position presents information on all assets and liabilities of the District, with the difference between assets and liabilities reported as net position. Net position is reported in three categories; 1) net investment in capital assets, 2) restricted and 3) unrestricted. Assets, liabilities, and net position are reported for all governmental activities.
The statement of activities presents information on all revenues and expenses of the District and the change in net position. Expenses are reported by major function and program revenues relating to those functions are reported, providing the net cost of all functions provided by the District. To assist in understanding the District’s operations, expenses have been reported as governmental activities. Governmental activities funded by the District include general government, physical environment, culture/recreation, and debt service.

Fund financial statements present financial information for governmental funds. These statements provide financial information for the major funds of the District. Governmental fund financial statements provide information on the current assets and liabilities of the funds, changes in current financial resources (revenues and expenditures), and current available resources.

Bannon Lakes Community Development District MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2025

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Fund financial statements include a balance sheet and a statement of revenues, expenditures and changes in fund balances for all governmental funds. A statement of revenues, expenditures, and changes in fund balances – budget and actual, is provided for the District’s General Fund. Fund financial statements provide more detailed information about the District’s activities. Individual funds are established by the District to track revenues that are restricted to certain uses or to comply with legal requirements.
The government-wide financial statements and the fund financial statements provide different pictures of the District. The government-wide financial statements provide an overall picture of the District’s financial standing. These statements are comparable to private-sector companies and give a good understanding of the District’s overall financial health and how the District paid for the various activities, or functions, provided by the District. All assets of the District, including capital assets, are reported in the statement of net position. All liabilities, including principal outstanding on bonds, are included. The statement of activities includes depreciation on all long-lived assets of the District, but transactions between the different functions of the District have been eliminated in order to avoid “doubling up” the revenues and expenses. The fund financial statements provide a picture of the major funds of the District. In the case of governmental activities, outlays for long lived assets are reported as expenditures and long-term liabilities, such as special assessment bonds, are not included in the fund financial statements. To provide a link from the fund financial statements to the government-wide financial statements, reconciliations are provided from the fund financial statements to the governmentwide financial statements.
Notes to financial statements provide additional detail concerning the financial activities and financial balances of the District. Additional information about the accounting practices of the District, investments of the District, capital assets, and long-term debt are some of the items included in the notes to financial statements.

Financial Highlights:

The following are the highlights of financial activity for the year ended September 30, 2025.

The District’s total assets were exceeded by total liabilities by $(4,402,737) (net position). Net investment in capital assets was $(2,169,548) and restricted net position was $677,888. Unrestricted net position was $(2,911,077).

Governmental activities revenues totaled $2,802,561 while governmental activities expenses totaled $2,331,193.

Bannon Lakes Community Development District MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2025

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis of the District

The following schedule provides a summary of the assets, liabilities and net position of the District.

Net Position

	Governmental Activities	
		2025				2024		
Current assets	$	430,950		$	415,538	
Restricted assets	2,888,792		2,943,844	
Capital assets	18,557,637		18,852,301	
Total Assets	21,877,379		22,211,683	

Current liabilities	
1,051,067		
1,263,198	
Non-current liabilities	25,229,049		25,822,590	
Total Liabilities	26,280,116		27,085,788	
Net position - net investment in capital assets	

(2,169,548)		

(1,856,985)	
Net position-restricted	677,888		549,796	
Net position-unrestricted	(2,911,077)		(3,566,916)	
Total Net Position	$  (4,402,737)		$  (4,874,105)	

The decrease in restricted assets is primarily due to expenditures in excess of revenues in the Debt Service Fund in the current year.
The decrease in capital assets is related to depreciation exceeding capital asset additions in the current year.

The decrease in current liabilities is mainly related to the decrease in contracts payable in the current year.
The decrease in non-current liabilities is related to the principal payments in the current year.

Bannon Lakes Community Development District MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2025

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
Financial Analysis of the District (Continued)
The following schedule provides a summary of the changes in net position of the District.
Change in Net Position
	Governmental Activities	
		2025			2024		
Program Revenues			
Charges for services	$	2,661,521	$	2,532,125	
General Revenues	
Investment earnings	139,140	149,686	
Miscellaneous revenues		1,900 		368 	
Total Revenues		2,802,561 		2,682,179 	
Expenses	
General government	161,919	159,215	
Physical environment	628,989	563,780	
Culture and recreation	443,261	340,877	
Interest and other charges		1,097,024 		1,117,409 	
Total Expenses		2,331,193 		2,181,281 	
Change in Net Position	471,368	500,898	
Net Position - Beginning of Year		(4,874,105)		(5,375,003)	
Net Position - End of Year	 $	(4,402,737)	 $	(4,874,105)	

The increase in charges for services is primarily related to the increase in special assessments in the current year.

The increase in physical environment is related to the increase in landscape and mitigation expenses in the current year.

The increase in culture/recreation is primarily related to the amenity and fitness center roof replacement in the current year.
The decrease in interest and other charges is related to the decrease in bonds outstanding in the current year.

Bannon Lakes Community Development District MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2025

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Capital Assets Activity

The following schedule provides a summary of the District’s capital assets as of September 30, 2025 and 2024.
	Governmental Activities	
	Description			2025			2024		
Construction in progress	$	12,073,873	$	12,073,873	
Buildings and improvements	3,713,738	3,713,738	
Infrastructure	4,721,061	4,721,061	
Equipment	218,513	200,614	
Accumulated depreciation		(2,169,548)		(1,856,985)	
Total Capital Assets (Net)	 $	18,557,637 	 $	18,852,301 	
During the year, depreciation was $312,563 and additions to equipment totaled $17,899.
General Fund Budgetary Highlights
Final budgeted expenditures exceeded actual expenditures primarily because capital outlay was less than anticipated.
The September 30, 2025 budget was amended primarily to increase capital outlay that was more than anticipated.
Debt Management
Governmental Activities debt includes the following:
In January 2016, the District issued $11,850,000 Special Assessment Bonds, Series 2016. The Bonds were issued to provide funds to finance the cost of acquisition, construction, installation, and equipping of the 2016 Project. The balance outstanding at September 30, 2025 was $10,185,000.
In January 2021, the District issued $7,415,000 Special Assessment Bonds, Series 2021. The Bonds were issued to provide funds to finance the cost of acquisition, construction, installation, and equipping of the 2021 Project. The balance outstanding at September 30, 2025 was $6,785,000.
In March 2022, the District issued $9,135,000 Special Assessment Bonds, Series 2022. The Bonds were issued to provide funds to finance the cost of acquisition, construction, installation, and equipping of the 2022 Project. The balance outstanding at September 30, 2025 was $8,725,000.

Bannon Lakes Community Development District MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2025

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Economic Factors and Next Year’s Budget

Bannon Lakes Community Development District does not expect any economic factors to have a significant effect on the financial position or the results of operations of the District in fiscal year 2026.
Request for Information

The financial report is designed to provide a general overview of District’s finances for all those with an interest. Questions concerning any of the information provided in this report or requests for additional information should be addressed to Bannon Lakes Community Development District, C/O Governmental Management Services, 475 West Town Place, Suite 114, St. Augustine, Florida 32092.

Bannon Lakes Community Development District STATEMENT OF NET POSITION
September 30, 2025

ASSETS	
Current Assets	
Cash and cash equivalents	
Investments	
Due from other governments	
Prepaid expenses	
Deposits	
Total Current Assets	
Non-current Assets	
Restricted assets	
Investments	
Capital assets, not being depreciated	
Construction in progress	
Capital assets, being depreciated	
Infrastructure	
Buildings and improvements	
Equipment	
Less: accumulated depreciation	
Total Non-current Assets	
Total Assets	

LIABILITIES	
Current Liabilities	
Accounts payable and accrued expenses	
Accrued interest	
Bonds payable	
Total Current Liabilities	
Non-current Liabilities	
Bonds payable, net	
Total Liabilities	

NET POSITION	
Net investment in capital assets	
Restricted for debt service	
Unrestricted	
Total Net Position	

See accompanying notes to financial statements.

Governmental Activities

$	137,705	
228,794	
23,370	
41,031	
	50 	
	430,950 	

2,888,792

12,073,873

4,721,061	
3,713,738	
218,513	
   (2,169,548)	
   21,446,429 	
   21,877,379 	

20,195	
455,872	
     575,000 	
    1,051,067 	

	25,229,049 
	26,280,116 

(2,169,548)	
677,888	
	(2,911,077)	
 $	(4,402,737)	

Bannon Lakes Community Development District STATEMENT OF ACTIVITIES
For the Year Ended September 30, 2025

Net (Expense)	
Revenues and	
Program	Changes in	
Revenues	Net Position	
Charges for	Governmental
Services	Activities	

$	(161,919)	
(628,989)	
(443,261)	
	(1,097,024)	
 $	(2,331,193)	

Functions/Programs	Expenses

$	165,432	$	
356,125	
420,042	
	1,719,922  		
 $	2,661,521 	

Governmental Activities General government Physical environment Culture and recreation Interest and other charges
Total Governmental Activities

General Revenues	
Investment earnings	
Miscellaneous revenues	
Total General Revenues	

3,513
(272,864)
(23,219)
622,898 
330,328

139,140
	1,900 
	141,040 

Changes in Net Position	471,368	
Net Position - October 1, 2024		(4,874,105)	
Net Position - September 30, 2025	 $	(4,402,737)	

See accompanying notes to financial statements.

Bannon Lakes Community Development District BALANCE SHEET -
GOVERNMENTAL FUNDS
September 30, 2025

Total	
Governmental	
Funds	

Debt	
Service	

Capital	
Projects	

$	137,705	
228,794	
8,377	
41,031	
50	

$	-	
-	
14,993	
-	
-	

$	-	
-	
-	
-	
-	

$	137,705	
228,794	
23,370	
41,031	
50	

2,888,792	
$ 3,319,742	

General

ASSETS	
Cash and cash equivalents	
Investments	
Due from other governments	
Prepaid expenses	
Deposits	
Restricted assets	
Investments	
Total Assets	

	
-	
$	415,957	

1,955,492	
$ 1,970,485	

933,300	
$	933,300	

LIABILITIES AND FUND BALANCES	
Liabilities:	
Accounts payable and accrued expenses	

41,081	
-	
-	
26,630	
328,051	
395,762	
$	415,957	

-	
933,300	
-	
-	
-	
933,300	
$	933,300	

$

Fund Balances:	
Nonspendable - prepaid expenses/deposits	
Restricted - capital projects	
Restricted - debt service	
Assigned capital projects	
Unassigned	
Total Fund Balances	
Total Liabilities and Fund Balances	

See accompanying notes to financial statements.

20,195	$	-	$

-	
-	
1,970,485	
-	
-	
1,970,485	
$ 1,970,485	

-	$	20,195

41,081	
933,300	
1,970,485	
26,630	
328,051	
3,299,547	
$ 3,319,742	

Bannon Lakes Community Development District RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES
September 30, 2025

Total Governmental Fund Balances

Amounts reported for governmental activities in the Statement of Net Position	
are different because:	

Long-term liabilities, including bonds payable, $(25,695,000), and bond premium,	
net, $(184,458), net of bond discount, net, $75,409, are not due and payable	
in the current period and; therefore, are not reported at the fund level.	

$	3,299,547

Capital assets, construction in progress, $12,073,873, buildings and	
improvements, $3,713,738, infrastructure, $4,721,061, and equipment,	
$218,513, net of accumulated depreciation, $(2,169,548), used in governmental	
activities are not current financial resources and; therefore, are not reported	
at the fund level.	

18,557,637

(25,804,049)

Accrued interest expense for long-term debt is not a current financial use and;	
therefore, is not reported at the fund level.	

	(455,872)

Net Position of Governmental Activities	$	(4,402,737)

See accompanying notes to financial statements.

Bannon Lakes Community Development District STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - GOVERNMENTAL FUNDS
For the Year Ended September 30, 2025

	Total	
	Debt	Capital	Governmental	
	General			Service			Projects			Funds		

Revenues	
Special assessments	
Investment earnings	
Miscellaneous revenues	
Total Revenues	

	
$	941,599	
22,269	
	1,900 	
	965,768 	

	
$	1,719,922	
78,410	
         - 	
    1,798,332 	

	
$	-	
38,461	
        - 	
    38,461 	

	
$	2,661,521	
139,140	
      1,900 	
    2,802,561 	

161,919	
348,563	
411,124	
17,899	

-	
-	
-	
-	

-	
-	
-	
-	

161,919	
348,563	
411,124	
17,899	

Expenditures	
Current	
General government	
Physical environment	
Culture and recreation	
Capital outlay	
Debt service	
Principal	
Interest	
Total Expenditures	

-	570,000	-	570,000
	-  	1,108,725  	-  	1,108,725 
	939,505  	1,678,725  	-  	2,618,230 

26,263	119,607	38,461	184,331	

Net change in fund balances

Fund Balances - October 1, 2024		369,499  	1,850,878  	894,839  	3,115,216 

Fund Balances - September 30, 2025

 $	395,762 

 $	1,970,485 

 $	933,300 

 $	3,299,547 

   

See accompanying notes to financial statements.

Bannon Lakes Community Development District RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
For the Year Ended September 30, 2025

Net Change in Fund Balances - Total Governmental Funds

Amounts reported for governmental activities in the Statement of Activities are	
different because:	

The change in accrued interest on long-term liabilities is recorded in the Statement	
of Activities but not in the fund level financial statements.	

$	184,331

Governmental funds report capital outlays as expenditures. However, in the Statement	
of Activities, the cost of those assets are allocated over their estimated useful lives	
as depreciation. This is the amount that depreciation, $(312,563), exceeded	
capital outlay, $17,899, in the current period.	(294,664)	

Repayments of bond principal are expenditures at the governmental fund level, but the	
repayments reduce long-term liabilities in the Statement of Net Position.	570,000	

Amortization of bond premium/discount reported at the government-wide level does not	
require the use of current financial resources and therefore, is not reported	
as an expenditure at the fund level. This is the current net change.	

3,541

8,160

Change in Net Position of Governmental Activities	$	471,368

Bannon Lakes Community Development District STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - BUDGET AND ACTUAL - GENERAL FUND

	Variance with	
	Final Budget	
Original	Final		Positive	
Budget	Budget	Actual	(Negative)	

For the Year Ended September 30, 2025

Revenues	
Special assessments	
Investment earnings	
Miscellaneous revenues	
Total Revenues	

$  928,675		
$  928,675		
$	941,599		
$	12,924	
8,500		8,803		22,269		13,466	
300		300		1,900		1,600	
937,475		937,778		965,768		27,990	

Expenditures	
Current	
General government	
Physical environment	
Culture and recreation	
Capital outlay	
Total Expenditures	

149,691		149,691		161,919		(12,228)	
410,912		375,005		348,563		26,442	
369,792		369,792		411,124		(41,332)	
-		86,066		17,899		68,167	
930,395		980,554		939,505		41,049	

Net change in fund balances	7,080	(42,776)	26,263	69,039

72,480	69,406	369,499	300,093	

$	79,560	$	26,630	$	395,762	$	369,132	

Fund Balances - October 1, 2024

Fund Balances - September 30, 2025

Bannon Lakes Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2025

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the District have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The District's more significant accounting policies are described below.
Reporting Entity
The District was established on September 21, 2015, by Ordinance 2015-60 of the St. Johns County, Florida Board of County Commissioners, pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of the infrastructure necessary for community development within its jurisdiction. The District is authorized to issue bonds for the purpose, among others, of financing, funding, planning, establishing, acquiring, constructing or re-constructing, enlarging or extending, equipping, operating and maintaining water management, bridges or culverts, district roads, landscaping, streetlights and other basic infrastructure projects within or without the boundaries of the Bannon Lakes Community Development District. The District is governed by a five-member Board of Supervisors who are elected for four year terms. The District operates within the criteria established by Chapter 190, Florida Statutes.
As required by GAAP, these financial statements present Bannon Lakes Community Development District (the primary government) as a local unit of special-purpose government. The reporting entity for the District includes all functions of government in which the District’s Board exercises oversight responsibility including, but not limited to, financial interdependency, selection of governing authority, designation of management, significant ability to influence operations and accountability for fiscal matters.
Based upon the application of the above-mentioned criteria, as set forth by the Governmental Accounting Standards Board, the District has identified no component units.
Measurement Focus and Basis of Accounting

The basic financial statements of the District are composed of the following:

Government-wide financial statements

Fund financial statements

Notes to financial statements

Bannon Lakes Community Development District NOTES TO THE FINANCIAL STATEMENTS
September 30, 2025

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus and Basis of Accounting (Continued)

Government-wide Financial Statements

The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Government-wide financial statements report all non-fiduciary information about the reporting government as a whole. These statements include all the governmental activities of the primary government. The effect of interfund activity has been removed from these statements.

Governmental activities are primarily supported by special assessments and interest. Program revenues are netted with program expenses in the Statement of Activities to present the net cost of each program.
Amounts paid to acquire capital assets are capitalized as assets, rather than reported as an expenditure. Proceeds of long-term debt are recorded as liabilities in the government-wide financial statements, rather than as an other financing source.

Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an expenditure.
Fund Financial Statements

The underlying accounting system of the District is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.
Fund financial statements for the primary government’s governmental funds are presented after the government-wide financial statements. These statements display information about major funds individually.

Bannon Lakes Community Development District NOTES TO THE FINANCIAL STATEMENTS
September 30, 2025

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

2.	Measurement Focus and Basis of Accounting (Continued)

b. Fund Financial Statements (Continued) Governmental Funds
The District classifies fund balance in accordance with Governmental Accounting Standards Board Statement 54 – Fund Balance Reporting and Governmental Fund Type Definitions. The Statement requires the fund balance for governmental funds to be reported in classifications that comprise a hierarchy based primarily on the extent to which the government is bound to honor constraints on the specific purposes for which amounts in those funds can be spent.

The District has various policies governing the fund balance classifications.
Nonspendable Fund Balance – This classification consists of amounts that cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact.
Restricted Fund Balance – This classification includes amounts that can be spent only for specific purposes stipulated by constitution, external resource providers, or through enabling legislation.
Committed Fund Balance – This classification consists of amounts that can only be used for specific purposes pursuant to the constraints imposed by a formal action of the government’s highest level of decision making authority.
Assigned Fund Balance – This classification consists of the Board of Supervisors’ intent to be used for specific purposes, but are neither restricted nor committed. The assigned fund balances can also be assigned by the District’s management company.
Unassigned Fund Balance – This classification is the residual classification for the government’s general fund and includes all spendable amounts not contained in the other classifications. Unassigned fund balance is considered to be utilized first when an expenditure is incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used.
Fund Balance Spending Hierarchy – When restricted, committed, assigned, and unassigned fund balances are combined in a fund, qualified expenditures are paid first from restricted or committed fund balance, as appropriate, then assigned and finally unassigned fund balances.

Bannon Lakes Community Development District NOTES TO THE FINANCIAL STATEMENTS
September 30, 2025

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus and Basis of Accounting (Continued)

b. Fund Financial Statements (Continued) Governmental Funds (Continued)
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are considered to be available when they are collected within the current period or soon thereafter, to pay liabilities in the current year periods. For this purpose, the District considered revenues to be available if they are collected within 60 days of the end of the current fiscal period.

Expenditures generally are recorded when a liability is incurred, as under accrual accounting. Interest associated with the current fiscal period is considered to be an accrual item and so has been recognized as revenue of the current fiscal period.
Under the current financial resources measurement focus, only current assets and current liabilities are generally included on the balance sheet. The reported fund balance is considered to be a measure of “available spendable resources”.

Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Accordingly, they are said to present a summary of sources and uses of “available spendable resources” during a period.

Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by non-current liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities.
Amounts expended to acquire capital assets are recorded as expenditures in the year that resources are expended, rather than as fund assets. In addition, the proceeds of long-term debt are recorded as an other financing source rather than as a fund liability.

Debt service expenditures are recorded only when payment is due.

Basis of Presentation
Governmental Major Funds

General Fund – The General Fund is the District’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.

Bannon Lakes Community Development District NOTES TO THE FINANCIAL STATEMENTS
September 30, 2025

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Basis of Presentation (Continued)

Governmental Major Funds (Continued)

Debt Service Fund – The Debt Service Fund accounts for debt service requirements to retire the special assessment bonds. The bond series are secured by a pledge of all available special assessment revenues in any fiscal year related to the improvements and a first lien on the special assessment revenues from the District lien on all acreage of benefited land.

Capital Projects Fund – The Capital Projects Fund accounts for construction of infrastructure improvements within the District.
Non-current Governmental Assets/Liabilities

GASB Statement 34 requires that non-current governmental assets, such as capital assets, and non-current governmental liabilities, such as special assessment bonds, be reported in the governmental activities column in the government-wide Statement of Net Position.
Assets, Liabilities, and Net Position or Equity
Cash and Investments

Florida Statutes require state and local governmental units to deposit monies with financial institutions classified as "Qualified Public Depositories," a multiple financial institution pool whereby groups of securities pledged by the various financial institutions provide common collateral from their deposits of public funds. This pool is provided as additional insurance to the federal depository insurance and allows for additional assessments against the member institutions, providing full insurance for public deposits.
The District is authorized to invest in those financial instruments as established by Section 218.415, Florida Statutes. The authorized investments consist of:

Direct obligations of the United States Treasury;

The Local Government Surplus Funds Trust or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperative Act of 1969;
Interest-bearing time deposits or savings accounts in authorized qualified public depositories;
Securities and Exchange Commission, registered money market funds with the highest credit quality rating from a nationally recognized rating agency.

Bannon Lakes Community Development District NOTES TO THE FINANCIAL STATEMENTS
September 30, 2025

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
4. Assets, Liabilities, and Net Position or Equity (Continued)

Restricted Net Position

Certain assets of the District are classified as restricted on the statement of net position because their use is limited either by law through constitutional provisions or enabling legislation, or by restrictions imposed externally by creditors. In a fund with both restricted and unrestricted assets, qualified expenses are considered to be paid first from restricted net position and then from unrestricted net position.
Capital Assets

Capital assets, which include construction in progress, buildings and improvements, infrastructure, and equipment, are reported in the governmental activities column in the government-wide statements.

The District defines capital assets as assets with an initial, individual cost of $5,000 or more and an estimated useful life in excess of two years. The valuation basis for all assets is historical cost.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend its useful life are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are constructed.
Depreciation of capital assets is computed and recorded by utilizing the straight-line method. Estimated useful lives of the various classes of depreciable capital assets are as follows:

Infrastructure	30 years
Buildings and improvements	10-30 years Equipment		7 years
Budgets

Budgets are prepared and adopted after a public hearing for the governmental funds, pursuant to Chapter 190, Florida Statutes. The District utilizes the same basis of accounting for budgets as it does for revenues and expenditures in its various funds. The legal level of budgetary control is at the fund level. All budgeted appropriations lapse at year end. Formal budgets are adopted for the general and debt service funds.

Bannon Lakes Community Development District NOTES TO THE FINANCIAL STATEMENTS
September 30, 2025

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
4. Assets, Liabilities, and Net Position or Equity (Continued)
Unamortized Bond Premium/Discount
Bond premiums/discounts are presented on the government-wide financial statements. The premium/discount is amortized over the life of the bonds using the straight-line method. For financial reporting, the unamortized bond premium/discount is netted with the applicable long-term debt.

Use of Estimates

The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumption that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the financial statements date and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.
NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS
Explanation of Differences Between the Governmental Fund Balance Sheet and the Government-wide Statement of Net Position
“Total fund balances” of the District’s governmental funds, $3,299,547, differs from “net position” of governmental activities, $(4,402,737), reported in the Statement of Net Position. This difference primarily results from the long-term economic focus of the Statement of Net Position versus the current financial resources focus of the Governmental Fund Balance Sheet. The effect of the differences is illustrated below.
Capital related items
When capital assets that are to be used in governmental activities are purchased or constructed, the cost of those assets is reported as expenditures at the fund level. However, the Statement of Net Position included those capital assets among the assets of the District as a whole.

Construction in progress	$	12,073,873	
Buildings and improvements	3,713,738	
Infrastructure	4,721,061	
Equipment	218,513	
Accumulated depreciation		(2,169,548)	
Total	$	18,557,637 	

Bannon Lakes Community Development District NOTES TO THE FINANCIAL STATEMENTS
September 30, 2025

NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS (CONTINUED)
Explanation of Differences Between the Governmental Fund Balance Sheet and the Government-wide Statement of Net Position (Continued)
Long-term debt transactions
Long-term liabilities applicable to the District’s governmental activities are not due and payable in the current period and accordingly are not reported as fund liabilities. All liabilities (both current and long-term) are reported in the Statement of Net Position.

Bonds payable	$  (25,695,000)	
Bond discount, net	75,409	
Bond premium, net		(184,458)	
Total	$  (25,804,049)	
Accrued interest		
Accrued liabilities in the Statement of Net Position	differ from the amount reported at the	
governmental fund level due to the accrued interest on bonds.
Accrued interest	$	(455,872)
Explanation of Differences Between the Governmental Fund Operating Statements and the Statement of Activities
The “net change in fund balances” for government funds, $184,331, differs from the “change in net position” for governmental activities, $471,368, reported in the Statement of Activities. The differences arise primarily from the long-term economic focus of the Statement of Activities versus the current financial resources focus at the governmental fund level. The effect of the differences is illustrated below.
Capital related items
When capital assets that are to be used in governmental activities are purchased or constructed, the resources expended for those assets are reported as expenditures at the governmental fund level. However, in the Statement of Activities, the costs of those assets are allocated over their estimated useful lives as depreciation.

Depreciation	$	(312,563)	
Capital outlay		17,899 	
Total	$	(294,664) 	

Bannon Lakes Community Development District NOTES TO THE FINANCIAL STATEMENTS
September 30, 2025

NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS (CONTINUED)
Explanation of Differences Between the Governmental Fund Operating Statements and the Statement of Activities (Continued)
Long-term debt transactions

The repayments of bond principal are reported as an expenditure at the fund level and, thus, has the effect of decreasing fund balance because current financial resources have been provided or used.

Bond principal payments	$	570,000

Some expenses reported in the Statement of Activities do not require the use of current financial resources, therefore, are not reported as expenditures at the fund level.
Change in accrued interest payable	$	8,160

Amortization of bond premium/discount, net	$	3,541

NOTE C – CASH AND INVESTMENTS
All deposits are held in qualified public depositories and are included on the accompanying balance sheet and statement of net position as cash and investments.
Custodial Credit Risk – Deposits

Custodial credit risk is the risk that in the event of a bank failure, the District’s deposits may not be returned. The investment policy of the District follows the provisions of Chapter 280, Florida Statutes regarding deposits and investments. As of September 30, 2025, the District’s bank balance was $141,651 and the carrying value was $137,705. Exposure to custodial credit risk was as follows. The District controls its exposure to custodial credit risk because it maintains all deposits in a qualified public depository in accordance with the provisions of Chapter 280, Florida Statutes, which means that all deposits are fully insured by the Federal Deposit Insurance Corporation or collateralized under Chapter 280, Florida Statutes.

Bannon Lakes Community Development District NOTES TO THE FINANCIAL STATEMENTS
September 30, 2025

NOTE C – CASH AND INVESTMENTS
Investments
As of September 30, 2025, the District had the following investments and maturities.

	Investment		  Maturity			Fair Value		
Dreyfus Treasury Obligation			
Cash Management	54 days*	$	2,888,792	
Florida PRIME	47 days*		228,794 	
Total		 $	3,117,586 	

* Weighted Average Maturity
The District categorizes its fair value measurements within the fair value hierarchy recently established by generally accepted accounting principles. The fair value is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. The District uses a market approach in measuring fair value that uses prices and other relevant information generated by market transactions involving identical or similar assets, liabilities, or groups of assets and liabilities.
Assets or liabilities are classified into one of three levels. Level 1 is the most reliable and is based on quoted price for identical assets, or liabilities, in an active market. Level 2 uses significant other observable inputs when obtaining quoted prices for identical or similar assets, or liabilities, in markets that are not active. Level 3 is the least reliable and uses significant unobservable inputs that use the best information available under the circumstances, which includes the District’s own data in measuring unobservable inputs.

Based on the criteria in the preceding paragraph, the investments in Dreyfus Treasury Obligation Cash Management are Level 1 assets.
The District’s investment policy allows management to invest funds in investments permitted under Section 218.415, Florida Statutes. The investment in Florida PRIME is measured at amortized cost. Florida PRIME has established policies and guidelines regarding participant transactions and the authority to limit or restrict withdrawals or impose a penalty for an early withdrawal. As of September 30, 2025, there were no redemption fees, maximum transaction amounts, or any other requirement that would limit daily access to 100 percent of the account value.

Bannon Lakes Community Development District NOTES TO THE FINANCIAL STATEMENTS
September 30, 2025

NOTE C – CASH AND INVESTMENTS (CONTINUED)

Interest Rate Risk

The District monitors investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates.
Credit Risk

The District's investments are limited by state statutory requirements and bond compliance. The District has no investment policy that would further limit its investment choices. The District’s investment in Dreyfus Treasury Obligation Cash Management and Florida PRIME were rated AAAm by Standard & Poor’s.
Concentration of Credit Risk
The District places no limit on the amount it may invest in any one fund. The investment in Florida PRIME was 7% of the District's total investments as of September 30, 2025. The investment in Dreyfus Treasury Obligation Cash Management was 93% of the District's investments.
The types of deposits and investments and their level of risk exposure as of September 30, 2025 were typical of these items during the fiscal year then ended. The District considers any decline in fair value for certain investments to be temporary.

NOTE D – SPECIAL ASSESSMENT REVENUES
Special assessment revenues recognized for the 2024-2025 fiscal year were levied in August 2024. All assessments are payable on November 1 or as soon as the assessment roll is certified and delivered to the Tax Collector. Per Section 197.162, Florida Statutes, discounts are allowed for early payment at the rate of 4% in November, 3% in December, 2% in January, and 1% in February. Assessments paid in March are without discount.
All unpaid assessments become delinquent as of April 1. Virtually all unpaid assessments that were on the assessment roll certified and delivered to the Tax Collector are collected via the sale of tax certificates on or prior to June 1. For certain parcels, the District bills and collects the annual assessments.

Bannon Lakes Community Development District NOTES TO THE FINANCIAL STATEMENTS
September 30, 2025

NOTE E – CAPITAL ASSETS
Capital asset activity for the year ended September 30, 2025 was as follows:

Governmental Activities:
Capital assets, not being depreciated: Construction in progress

Balance	Balance
October 1,	September 30,
	2024	  Additions	 	Deletions	 	2025	

 $ 12,073,873   $	-   $	-   $  12,073,873 

Capital assets, being depreciated:
Infrastructure	4,721,061	-	-	4,721,061	
Buildings and improvements	3,713,738	-	-	3,713,738	
Equipment		200,614  	17,899  	-  	218,513 	
Total Capital Assets, Being Depreciated		8,635,413  	17,899  	-  	8,653,312 	
Less accumulated depreciation for:		
Infrastructure	(944,214)	(157,369)	-	(1,101,583)	
Buildings and improvements	(748,322)	(125,256)	-	(873,578)	
Equipment		(164,449)		(29,938)		-  	(194,387)	
Total Accumulated Depreciation		(1,856,985)		(312,563)		-  	(2,169,548)	
Governmental Activities Capital Assets	 $ 18,852,301 	 $ (294,664)	 $	-   $  18,557,637 	

Depreciation	of	$280,426	was	charged	to	physical	environment	and	$32,137	to culture/recreation during the year.

Bannon Lakes Community Development District NOTES TO THE FINANCIAL STATEMENTS
September 30, 2025

NOTE F – LONG-TERM DEBT
The following is a summary of activity in the long-term debt of the District for the year ended September 30, 2025:

Long-term debt is comprised of the following:		
Long-term debt at October 1, 2024	$	26,265,000	
Principal payments		(570,000)	
Long-term debt at September 30, 2025	25,695,000	
Less: bond discount, net	(75,409)	
Plus: bond premium, net		184,458 	
Long-term Debt, Net at September 30, 2025	$	25,804,049 	
Long-term debt for Governmental Activities is comprised of the following:		
$11,850,000 Special Assessment Bonds, Series 2016 due in		
annual principal installments beginning November 2019. Interest		
rates ranging from 4.50% to 5.00% is due May 1 and November		
1 beginning May 2016. Current portion is $230,000.	$	10,185,000	
$7,415,000 Special Assessment Bonds, Series 2021 are due in		
annual principal installments beginning May 2022 maturing May		
2051. Interest at various rates between 2.50% and 4.00% is due		
May 1 and November 1 beginning May 2021. Current portion is		
$165,000.	6,785,000	
$9,135,000 Special Assessment Bonds, Series 2022 are due in		
annual principal installments beginning May 2024 maturing May		
2053. Interest at various rates between 2.875% and 4.00% is		
due May 1 and November 1 beginning May 2022. Current
portion is $180,000.		8,725,000

Bonds Payable at September 30, 2025	$	25,695,000

Bannon Lakes Community Development District NOTES TO THE FINANCIAL STATEMENTS
September 30, 2025

NOTE F – LONG-TERM DEBT (CONTINUED)
The annual requirements to amortize the principal and interest of long-term debt outstanding as of September 30, 2025 are as follows:
Year Ending
  September 30, 		Principal			Interest			Total		
2026	$	575,000	$	1,088,919	$	1,663,919	
2027	595,000	1,068,444	1,663,444	
2028	615,000	1,045,775	1,660,775	
2029	645,000	1,021,380	1,666,380	
2030	670,000	995,755	1,665,755	
2031-2035	3,775,000	4,546,400	8,321,400	
2036-2040	4,675,000	3,655,075	8,330,075	
2041-2045	5,800,000	2,531,000	8,331,000	
2046-2050	6,485,000	1,118,250	7,603,250	
2051-2053		1,860,000 		134,200 		1,994,200 	
Totals	 $	25,695,000 	 $	17,205,198 	 $	42,900,198 	
Summary of Significant Bonds Resolution Terms and Covenants
The Series 2016 Bonds are subject to redemption at the option of the District prior to their maturity, in whole or in part, at any time after November 1, 2028 at a redemption price equal to the principal amount of the Series 2016 Bonds, together with accrued interest to the date of redemption.
The Series 2021 Bonds are subject to redemption at the option of the District prior to their maturity, in whole or in part, at any time after May 1, 2031 at a redemption price equal to the principal amount of the Series 2021 Bonds, together with accrued interest to the date of redemption.
The Series 2022 Bonds are subject to redemption at the option of the District prior to their maturity, in whole or in part, at any time after May 1, 2032 at a redemption price equal to the principal amount of the Series 2022 Bonds, together with accrued interest to the date of redemption.
The Series 2016, 2021, and 2022 Bonds are subject to extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Trust Indentures.
The Trust Indentures require certain amounts be maintained in a reserve account. In addition, the Trust Indenture has certain 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.

Bannon Lakes Community Development District NOTES TO THE FINANCIAL STATEMENTS
September 30, 2025

NOTE F – LONG-TERM DEBT (CONTINUED)
Depository Funds
The bond resolutions establish certain funds and determines the order in which revenues are to be deposited into these funds. A description of the significant funds, including their purposes, is as follows:

1. Reserve Fund – The Series 2016, 2021, and 2022 Reserve Accounts were funded from the proceeds of the Series 2016, 2021, and 2022 Bonds, respectively, in amounts equal to 50% of the maximum annual debt service requirement for the Series 2016, 2021, and 2022 Bonds. Monies held in the reserve accounts will be used only for the purposes established in the Trust Indenture.
Special Assessment Revenue
		Bonds		 Reserve		Reserve
	Balance	  Requirement	
Series 2016	$	370,375	$	370,375
Series 2021	$	206,950	$	206,950
Series 2022	$	259,400	$	259,400

NOTE G – 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. These risks are covered by commercial insurance from independent third parties. There have been no claims or settled claims from these risks that have exceeded commercial coverage over the past three years.
NOTE H – SUBSEQUENT EVENTS

In November 2025, the District made a total of $35,000 prepayments on the Series 2016, 2021, and 2022 Special Assessment Revenue Bonds.

In May 2026, the District made a total of $20,000 prepayments on the Series 2016, 2021, and 2022 Special Assessment Revenue Bonds.

INDEPENDENT AUDITORS’ 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
Bannon Lakes Community Development District St. Johns County, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards), the financial statements, as listed in the table of contents, of Bannon Lakes Community Development District, as of and for the year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the basic financial statements and have issued our report thereon dated June 25, 2026.

Report on Internal Control Over Financial Reporting
In planning and performing our audit, we considered Bannon Lakes Community Development District's internal control over financial reporting (internal control) as a basis for designing 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 Bannon Lakes Community Development District’s internal control. Accordingly, we do not express an opinion on the effectiveness of Bannon Lakes Community Development 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 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.

- 32 -

To the Board of Supervisors
Bannon Lakes Community Development District

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether Bannon Lakes Community Development District's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. 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.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida June 25, 2026

- 33 -

MANAGEMENT LETTER

To the Board of Supervisors
Bannon Lakes Community Development District St. Johns County, Florida

Report on the Financial Statements
We have audited the financial statements of Bannon Lakes Community Development District as of and for the year ended September 30, 2025, and have issued our report thereon dated June 25, 2026.
Auditor’s Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Chapter 10.550, Rules of the Florida Auditor General.
Other Reports and Schedule
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 Financial Statements Performed in Accordance with Government Auditing Standards and our 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 25, 2026, should be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been made to address findings and recommendations made in the preceding financial audit report. There were no findings or recommendations in the preceding financial audit report.

- 34 -

To the Board of Supervisors
Bannon Lakes Community Development District
Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, requires us to apply appropriate procedures and communicate the results of our determination as to whether or not Bannon Lakes Community Development District met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific condition(s) met. In connection with our audit, we determined that Bannon Lakes Community Development District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.
Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for Bannon Lakes Community Development District. It is management’s responsibility to monitor Bannon Lakes Community Development District’s financial condition; and our financial condition assessment was based in part on the representations made by management and the review of the financial information provided by the same.
Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.
Specific Information

The information below was provided by management and has not been audited by us; therefore, we do not express an opinion or provide any assurance on the information.

As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)7, Rules of the Auditor General, Bannon Lakes Community Development District reported:
The total number of District employees compensated in the last pay period of the District’s fiscal year as: 5
The total number of independent contractors, to whom nonemployee compensation was paid in the last month of the District’s fiscal year as: 17
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency as: $10,158.50
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency: $810,755.83
Each construction project with a total cost of at least $65,000 approved by the District that is scheduled to begin on or after October 1, 2024, together with the total expenditures for such project as: N/A
A budget variance based on the budget adopted under Section 189.016(4), Florida Statutes, before the beginning of the fiscal year being reported if the District amends a final adopted budget under Section 189.016(6), Florida Statutes: See Original Budget vs. Actual below:

- 35 -

To the Board of Supervisors
Bannon Lakes Community Development District

Revenues

Original
Budget	Actual

Variance with Original Budget Positive (Negative)

Special assessments	$	928,675	$	941,599	$	12,924	
Miscellaneous revenues	300	1,900	1,600	
Interest earnings		8,500 		22,269 		13,769 	
Total Revenues		937,475 		965,768 		28,293 	

Expenditures Current
General government	149,691		161,919		(12,228)	
Physical environment	410,912		348,563		62,349	
Culture/recreation	369,792		411,124		(41,332)	
Capital outlay	-		17,899		(17,899)	
Total Expenditures	930,395		939,505		(9,110)	
Net changes in fund balance	7,080		26,263		19,183	
Fund Balances - October 1, 2024	72,480		369,499		297,019	
Fund Balances - September 30, 2025	 $	79,560 		 $	395,762 		 $	316,202 	

As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)9, Rules of the Auditor General, Bannon Lakes Community Development District reported:

The rate or rates of non-ad valorem special assessments imposed by the District:
$1,001.98 for the General Fund and $937.08 - $1,875.31 for the Debt Service Fund
The amount of special assessments collected by or on behalf of the District: $2,486,311.45
The total amount of outstanding bonds issued by the District and the terms of such bonds are as follows: $10,185,000 Series 2016, due November 1, 2048; $6,785,000 Series 2021, due May 1, 2051; and $8,725,000 Series 2022, due May 1, 2053. See Note F for additional details.

Additional Matters
Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or fraud, waste, or abuse, that has occurred or is likely to have occurred, that has an effect on the financial statements that is less than material, but which warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings.

- 36 -

To the Board of Supervisors
Bannon Lakes Community Development District

Purpose of this Letter

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, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida June 25, 2026

- 37 -

INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES

To the Board of Supervisors
Bannon Lakes Community Development District St. Johns County, Florida

We have examined Bannon Lakes Community Development District's compliance with Section 218.415, Florida Statutes during the year ended September 30, 2025. Management is responsible for Bannon Lakes Community Development District’s compliance with those requirements. Our responsibility is to express an opinion on Bannon Lakes Community Development 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 and, accordingly, included examining, on a test basis, evidence about Bannon Lakes Community Development District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on Bannon Lakes Community Development District’s compliance with the specified requirements.

In our opinion, Bannon Lakes Community Development District complied, in all material respects, with the aforementioned requirements during the year ended September 30, 2025.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida June 25, 2026

- 38 -

NINTH ORDER OF BUSINESS

A.

Bannon Lakes
Community Development District Approved Budget
FY 2027

July 21, 2026
Presented by:

Table of Contents

1-2

3-6

7-8

9-10

11-12

13

	General Fund

	Narratives

	Debt Service Fund Series 2016

	Debt Service Fund Series 2021

	Debt Service Fund Series 2022

	Capital Reserve Fund

14		Assessment Schedule

Bannon Lakes
Community Development District
Approved Budget General Fund

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Approved Budget	
Description	FY2026	5/31/26		4 Months		9/30/26	FY 2027	

REVENUES:						
Special Assessments - On Roll	$1,087,348	$1,087,860	$0	$1,087,860	$1,087,348	
Commercial - On Roll	2,436	2,436	-	2,436	2,290	
Interest income	15,000	7,974	3,878	11,852	10,000	
Facility Revenue	2,500	3,300	1,500	4,800	4,000	
Miscellaneous Revenue	-	155	-	155	-	
TOTAL REVENUES	$1,107,284	$1,101,725	$5,378	$1,107,103	$1,103,638	

EXPENDITURES:						
Administrative						
Supervisor Fees	$12,000	$7,400	$4,000	$11,400	$12,000	
FICA Taxes	918	566	306	872	918	
Engineering	10,000	3,421	6,579	10,000	10,000	
Attorney	18,000	7,709	10,291	18,000	18,000	
Annual Audit	4,015	-	4,015	4,015	4,015	
Assessment Administration	8,348	8,348	-	8,348	8,848	
Arbitrage Rebate	1,800	3,000	-	3,000	1,650	
Dissemination Agent	10,029	6,686	3,343	10,029	10,630	
Trustee Fees	18,700	15,382	-	15,382	18,700	
Management Fees	57,974	38,649	19,324	57,974	61,452	
Information Technology	2,123	1,415	708	2,123	2,250	
Website Maintenance	1,415	943	472	1,415	1,500	
Telephone	200	299	140	439	500	
Postage & Delivery	750	1,202	400	1,602	2,000	
Meeting Room	1,000	-	-	-	1,000	
Insurance General Liability	8,971	7,885	-	7,885	9,262	
Printing & Binding	1,000	414	586	1,000	1,000	
Legal Advertising	1,000	483	517	1,000	1,000	
Other Current Charges	500	483	17	500	500	
Office Supplies	250	5	16	21	250	
Dues, Licenses & Subscriptions	175	175	-	175	175	
TOTAL ADMINISTRATIVE	$159,167	$104,468	$50,713	$155,181	$165,651	
Operations & Maintenance						
Amenity Center						
Insurance	$30,581	$27,946	$0	$27,946	$26,040	
Utilities
Phone/Internet/Cable	
4,300	
2,543	
1,272	
3,815	
4,300	
Electric	25,000	14,603	8,471	23,074	25,000	
Water/Irrigation	15,000	6,392	5,608	12,000	15,000	
Refuse	4,266	3,021	1,692	4,713	4,920	
Security
Security Monitoring	
6,694	
4,753	
2,298	
7,051	
7,100	
Off-Duty Security -Roll Kall	12,000	19,213	6,400	25,613	21,000	
Access Cards	1,000	743	-	743	1,000	
Management Contracts
Facility Management	
81,467	
54,311	
27,156	
81,467	
83,911	
Facility Attendant	8,820	759	8,061	8,820	9,261	
Field Mgmt / Admin	30,000	20,000	10,000	30,000	31,500	

Bannon Lakes
Community Development District
Approved Budget General Fund

Description

Adopted Budget FY2026

Actuals	Projected	Projected
Thru	Next	Thru	Approved Budget
5/31/26		4 Months		9/30/26	FY 2027

Pool Maintenance	14,865	9,910	4,955	14,865	15,608	
Pool Chemicals	12,679	6,319	3,681	10,000	12,679	
Janitorial	10,188	6,608	3,388	9,996	10,188	
Janitorial Supplies	1,840	-	1,840	1,840	1,840	
Facility Maintenance	40,000	26,240	13,760	40,000	40,000	
Repairs & Maintenance	55,000	41,714	13,286	55,000	55,000	
Special Events	15,000	5,805	9,195	15,000	15,000	
Holiday Decorations	5,000	3,925	1,075	5,000	5,000	
Fitness Center Repairs/Supplies	7,000	2,498	4,502	7,000	7,000	
Office Supplies	1,500	1,076	424	1,500	1,500	
ASCAP/BMI Licenses	500	-	-	-	500	
Pest Control	3,800	2,080	1,650	3,730	3,800	
Nuisance Animal Control	4,788	6,336	2,996	9,332	9,500	
TOTAL AMENITY CENTER	$391,288	$266,794	$131,711	$398,505	$406,647	
Grounds Maintenance						
Hydrology Quality/Mitigation	$28,000	$11,050	$16,950	$28,000	$28,000	
Landscape Maintenance	188,916	125,944	$62,972	188,916	188,916	
Landscape Contingency	45,000	18,419	26,581	45,000	45,000	
Tree Removal	15,000	650	1,000	1,650	15,000	
Lake Maintenance	10,234	6,560	3,280	9,840	10,234	
Grounds Maintenance	19,600	13,078	6,522	19,600	21,000	
Pump Repairs	10,000	-	500	500	10,000	
Streetlights	13,000	8,309	4,261	12,570	13,000	
Streetlight Repairs	5,000	-	2,500	2,500	5,000	
Irrigation Repairs	15,000	13,415	5,000	18,415	20,000	
Miscellaneous	5,000	-	5,000	5,000	5,000	
Reclaim Water	40,000	31,255	17,728	48,983	48,000	
Storm Cleanup	4,000	-	4,000	4,000	4,000	
Contingency	-	-	10,364	10,364	-	
TOTAL GROUNDS MAINTENANCE	$398,750	$228,681	$166,658	$395,338	$413,150	
TOTAL EXPENDITURES	$949,205	$599,943	$349,081	$949,024	$985,448	

Other Sources/(Uses)						
Capital Reserve	($158,079)	($158,079)	$0	($158,079)	($118,190)	
TOTAL OTHER SOURCES/(USES)	$(158,079)	$(158,079)	$-	$(158,079)	$(118,190)	
						
EXCESS REVENUES (EXPENDITURES)	$-	$343,704	$(343,704)	$-	$-	

Bannon Lakes
Community Development District
Budget Narrative

REVENUES

Special Assessments
The District will levy a Non-Ad Valorem assessment on all sold and platted parcels within the District in order to pay for the operating expenditures during the Fiscal Year. There may also be direct bills paid by developers to cover the rest.
Interest
The District earns interest on the monthly average collected balance for each of their investment accounts.
Facility Revenue
Income received from residents for rental of clubroom, patio, access cards or special events deposits.
Miscellaneous
Miscellaneous income received on behalf of the District.

Expenditures - Administrative

Supervisors Fees
Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated
$200 per meeting in which they attend.  The budgeted amount for the fiscal year is based on all supervisors attending 12 meetings.
FICA Taxes
Payroll taxes on Board of Supervisor’s compensation. The budgeted amount for the fiscal year is calculated at 7.65% of the total Board of Supervisor’s payroll expenditures.
Engineering
The District's engineer will provide general engineering services to the District, i.e. attendance and preparation for monthly board meetings, review of invoices, and other specifically requested assignments.
Attorney
The District’s Attorney, will be providing general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager.
Annual Audit
The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The budgeted amount for the fiscal year is based on contracted fees.
Assessment Roll Administration
Governmental Management Services LLC provides assessment services for closing lot sales, assessment roll services with the local Tax Collector and financial advisory services.
Arbitrage Rebate
The District is required to annually have an arbitrage rebate calculation on the District's Series 2016, Debt Series 2021 and Debt Series 2022 Special Assessment Revenue Bonds.
Dissemination Agent
The District is required by the Security and Exchange Commission to comply with Rule 15(c)(2)-12(b)(5), which relates to additional reporting requirements for un-rated bond issues.
Trustee Fees
The District issued Series 2016, Series 2021, and Series 2022 Special Assessment Revenue Bonds which are held with a Trustee at BNY Mellon. The amount of the trustee fees is based on the agreement between BNY Mellon and the District.
Management Fees
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services, LLC. The budgeted amount for the fiscal year is based on the contracted fees outlined in Exhibit "A" of the Management Agreement.
Information Technology
The District processes all of its financial activities, i.e. accounts payable, financial statements, etc. on a main frame computer leased by Governmental Management Services, LLC.
Website Maintenance
Per Chapter 2014-22, Laws of Florida, all Districts must have a website to provide detailed information on the CDD as well as links to useful websites regarding Compliance issues. This website will be maintained by Governmental Mangement Services, LLC and updated monthly.
Telephone
Phone, internet and fax service for Office.

Bannon Lakes
Community Development District
Budget Narrative

Expenditures - Administrative (continued)

Postage and Delivery
Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence.

Meeting Room
The estimated cost for the District to seek out venue to hold board meeting.
Insurance General Liability
The District's General Liability & Public Officials Liability Insurance policy is with a qualified entity that specializes in providing insurance coverage to governmental agencies. The amount budgeted represents the estimated premium for general liability insurance for the District.
Printing and Binding
Copies used in the preparation of agenda packages, required mailings, and other special projects.
Legal Advertising
The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation.
Other Current Charges
This includes monthly bank charges and any other miscellaneous expenses that incur during the year.
Office Supplies
Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects.
Due, Licenses & Subscriptions
The District is required to pay an annual fee to the Florida Department of Commerce for $175.

Expenditures – Amenity Center

Insurance
The District's Property insurance policy is with Florida Insurance Alliance. FIA specializes in providing insurance coverage to governmental agencies. The amount budgeted represents the estimated premium for property insurance related to the Amenity Center.
Phone/Internet/Cable
The District will provide internet & cable television services for the Amenity Center through AT&T.
Vendor	Address	Monthly	Annual	
AT&T	435 Bannon Lakes Blvd Amenity	$243	$2,916	
AT&T	Amenity Business office	$75	$899	
	Contingency	$40	$485	
	Total	$358	$4,300	
Electric
The cost of electric associated with the Recreation Facility.
Vendor	Address	Monthly	Annual	
FPL	435 Bannon Lakes Blvd Amenity	$1,515	$18,180	
FPL	35 Bannon Lakes Blvd Entr	$36	$432	
FPL	435 Bannon Lakes Blvd Fitness	$250	$3,000	
	Contingency	$282	$3,388	
	Total	$2,083	$25,000	
Water/Irrigation
Water, sewer and irrigation systems cost for the district.
Vendor	Address	Monthly	Annual	
SJCUD	435 Bannon Lakes Blvd	$988	$11,856	
	Contingency	$262	$3,144	
	Total	$1,250	$15,000	

Refuse Service
Cost of garbage disposal service will be provided by Republic Services #687 for the District.
Security Monitoring
The District will contract with vendor to provide security monitoring for the Amenity Center.
Off-Duty Security Monitoring
The District will use St Johns County Sheriff's Office off-duty deputies for security patrols of District property and uses RollKall for payment processing.
Access Cards
Represents the estimated cost for access cards purchased by the District’s Amenity Center.

Bannon Lakes
Community Development District
Budget Narrative

Expenditures – Amenity Center (continued)

Facility Management
Cost to provide management services for the Amenity Center.
Vendor	Monthly	Annual
Riverside Mgmt Services	$6,993	$83,911
Facility Attendance
Cost to provide help for Facility Manager during summer weekend hours contracted with Riverside Management Services.
Field Management and Admin
The District will contract Riverside Management Services, Inc. for onsite field management of contracts for District Services such as landscaping, amenity & pool facilities, lake maintenance, etc.
Vendor	Monthly	Annual
Riverside Mgmt Services	$2,625	$31,500
Pool Maintenance
The estimated amount based on proposed contract with Riverside Management Services, Inc. to provide maintenance of the Amenity Center swimming pool.
Vendor	Monthly	Annual	
Riverside Mgmt Services	$1,301	$15,608	
Pool Chemicals
The estimated amount based on proposed contract with Riverside Management Services and Poolsure to provide chemicals to maintain the Amenity Center swimming pool.
Janitorial
The estimated amount based on proposed contract with High Tech Commercial Cleaning to provide janitorial services for the Amenity Center.
Vendor	Monthly	Annual	
High Tech Commercial Cleaning	$847	$10,164	
Contingency	$2	$24	
Total	$849	$10,188	
Janitorial Supplies
All supplies needed for janitorial services of the Amenity Center.
Facility Maintenance
The estimated amount based on proposed contract with vendor to provide routine repairs and maintenance for the Amenity Center.
Repair & Maintenance
Regular maintenance and replacement cost incurred by the Amenity Center of the District.
Special Events
Represents estimated costs for the District to host special events for the community throughout the Fiscal Year.
Holiday Decorations
Represents estimated costs for the District to decorate the amenity center throughout the Fiscal Year.
Fitness Center Repairs/Supplies
Represents estimated costs for the Fitness Center repairs of equipment, purchase of supplies, and preventative maintenance contract.
Office Supplies and Equipment
Represents estimated cost for office supplies for the Amenity Center.

ASCAP/BMI Licenses
License fee required to broadcast music to the amenity center.
Pest Control
The District is contracted with Freedom Pest Control for pest control services.
Nuisance Animal Control
The District is contracted with QuickCatch for hog trapping and removal services.

Bannon Lakes
Community Development District
Budget Narrative

Expenditures – Grounds Maintenance

Hydrology Quality/Mitigation
Cost to preserve beneficial aquatic plants in the wetland mitigation area and control nuisance and exotic pest plant populations.
Landscape Maintenance
Cost to maintain the common areas of the District based on a proposed contract with Landcare Group, Inc.
Vendor	Monthly	Annual
Landcare Group	$15,743	$188,916
Landscape Contingency
Other landscape costs that is not under contract which includes landscape light repairs and replacements.
Tree Removal
This item represents the estimated costs of removing any trees throughout the fiscal year.
Lake Maintenance
Cost for the maintenance of District lakes based on a contract.
Vendor	Monthly	Annual
Lake Doctors	$853	$10,234
Grounds Maintenance
Contracted staff for repairs and trash pick-up on District owned property.
Pump Repairs
Provision for pool pump repair or replacements as needed.
Streetlights
FPL provides the District street lighting cost for the community. The amount is based upon the agreemnt plus estimated cost for fuel charges.
Vendor	Address	Monthly	Annual	
FPL	100 International Golf Prkwy	$912	$10,944	
	Contingency	$171	$2,056	
	Total	$1,083	$13,000	
Streetlight Repairs
Estimated costs for street lighting and parking lot repairs and replacements.
Irrigation Repairs
Miscellaneous irrigation repairs and maintenance cost for the District.
Miscellaneous
Any unanticipated and unscheduled maintenance cost to the District.
Reclaimed Water
Reclaimed water Services for the District provided by St. Johns County Utility Department.

Vendor	Address	Monthly	Annual	
SJCUD	35 Bannon Lakes Blvd Entr	$2,500	$30,000	
	435 Bannon Lakes Blvd Fitness	$1,000	$12,000	

Storm Cleanup

Contingency		$500	$6,000 
Total	$4,000	$48,000

Estimated cost for any cleanup due to inclement weather.
Capital Reserve
The District will establish a reserve to fund the renewal and replacement of District’s capital related facilities transferred to Capital Reserve Fund.

Bannon Lakes
Community Development District
Approved Budget
Debt Service Series 2016 Special Assessment Revenue Bonds

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Approved Budget	
	Description	FY2026	5/31/26		4 Months		9/30/26	FY 2027	

REVENUES:							

Special Assessments-On Roll	
$740,176	
$738,830	
$0	
$738,830	
$738,830	
Interest Earnings	30,000	21,930	4,360	26,290	20,000	
Carry Forward Surplus (1)	660,772	697,182	-	697,182	695,002	
TOTAL REVENUES	$1,430,948	$1,457,942	$4,360	$1,462,302	$1,453,832	

EXPENDITURES:	

Interest - 11/1	
$254,050	
$254,050	
$-	
$254,050	
$248,000	
Principal - 11/1	230,000	230,000	-	230,000	240,000	
Special Call - 11/1	-	25,000	-	25,000	180,000	
Interest - 5/1	248,875	248,250	-	248,250	242,000	
Special Call - 5/1	-	10,000	-	10,000	-	
TOTAL EXPENDITURES	$732,925	$767,300	$-	$767,300	$910,000	

Other Sources/(Uses)	

Interfund transfer In/(Out)	
$-	
$-	
$-	
$-	
$-	
TOTAL OTHER SOURCES/(USES)	$-	$-	$-	$-	$-	
						
TOTAL EXPENDITURES	$732,925	$767,300	$-	$767,300	$910,000	
						
EXCESS REVENUES (EXPENDITURES)	$698,023	$690,642	$4,360	$695,002	$543,832	

(1) Carry Forward is Net of Reserve Requirement	
Interest Due 11/1/27	
$242,000	
	Principal Due 11/1/27	250,000	
		$492,000	

Bannon Lakes
Community Development District

Debt Service Series 2016 Special Assessment Revenue Bonds
Term Bonds Due Combined

Period	Outstanding Balance	Coupons	Principal	Interest	Annual Debt Service	
						
11/01/26	9,920,000		240,000	248,000	488,000	
05/01/27	9,680,000		-	242,000	-	
11/01/27	9,680,000		250,000	242,000	734,000	
05/01/28	9,430,000		-	235,750	-	
11/01/28	9,430,000		265,000	235,750	736,500	
05/01/29	9,165,000		-	229,125	-	
11/01/29	9,165,000		280,000	229,125	738,250	
05/01/30	8,885,000		-	222,125	-	
11/01/30	8,885,000		290,000	222,125	734,250	
05/01/31	8,595,000		-	214,875	-	
11/01/31	8,595,000		305,000	214,875	734,750	
05/01/32	8,290,000		-	207,250	-	
11/01/32	8,290,000		320,000	207,250	734,500	
05/01/33	7,970,000		-	199,250	-	
11/01/33	7,970,000		335,000	199,250	733,500	
05/01/34	7,635,000		-	190,875	-	
11/01/34	7,635,000		355,000	190,875	736,750	
05/01/35	7,280,000		-	182,000	-	
11/01/35	7,280,000		370,000	182,000	734,000	
05/01/36	6,910,000		-	172,750	-	
11/01/36	6,910,000		390,000	172,750	735,500	
05/01/37	6,520,000		-	163,000	-	
11/01/37	6,520,000		410,000	163,000	736,000	
05/01/38	6,110,000		-	152,750	-	
11/01/38	6,110,000		430,000	152,750	735,500	
05/01/39	5,680,000		-	142,000	-	
11/01/39	5,680,000		450,000	142,000	734,000	
05/01/40	5,230,000		-	130,750	-	
11/01/40	5,230,000		475,000	130,750	736,500	
05/01/41	4,755,000		-	118,875	-	
11/01/41	4,755,000		500,000	118,875	737,750	
05/01/42	4,255,000		-	106,375	-	
11/01/42	4,255,000		525,000	106,375	737,750	
05/01/43	3,730,000		-	93,250	-	
11/01/43	3,730,000		550,000	93,250	736,500	
05/01/44	3,180,000		-	79,500	-	
11/01/44	3,180,000		575,000	79,500	734,000	
05/01/45	2,605,000		-	65,125	-	
11/01/45	2,605,000		605,000	65,125	735,250	
05/01/46	2,000,000		-	50,000	-	
11/01/46	2,000,000		635,000	50,000	735,000	
05/01/47	1,365,000		-	34,125	-	
11/01/47	1,365,000		665,000	34,125	733,250	
05/01/48	700,000		-	17,500	-	
11/01/48	700,000		700,000	17,500	735,000	
Total			$9,920,000	$6,746,500	$16,666,500	

Bannon Lakes
Community Development District
Approved Budget
Debt Service Series 2021 Special Assessment Revenue Bonds

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Approved Budget	
	Description	FY2026	5/31/26		4 Months		9/30/26	FY 2027	

REVENUES:							

Special Assessments-On Roll	
$416,052	
$416,247	
$-	
$416,247	
$416,052	
Interest Earnings	15,000	10,619	4,600	15,219	15,000	
Carry Forward Surplus (1)	198,003	205,509	-	205,509	208,788	
TOTAL REVENUES	$629,056	$632,376	$4,600	$636,976	$639,840	

EXPENDITURES:						
Interest - 11/1	$124,138	$124,138	$-	$124,138	$121,788	
Special Call 11/1	-	5,000	-	5,000	70,000	
Principal - 5/1	165,000	165,000	-	165,000	170,000	
Interest - 5/1	124,138	124,050	-	124,050	121,788	
Special Call 5/1	-	10,000	-	10,000	-	
TOTAL EXPENDITURES	$413,275	$428,188	$-	$428,188	$483,575	

Other Sources/(Uses)	

Interfund transfer In/(Out)	
$-	
$-	
$-	
$-	
$-	
TOTAL OTHER SOURCES/(USES)	$-	$-	$-	$-	$-	
						
TOTAL EXPENDITURES	$413,275	$428,188	$-	$428,188	$483,575	
						
EXCESS REVENUES (EXPENDITURES)	$215,781	$204,188	$4,600	$208,788	$156,265	

(1) Carry Forward is Net of Reserve Requirement

Interest Due 11/1/27

$119,238

Bannon Lakes
Community Development District

Debt Service Series 2021 Special Assessment Revenue Bonds
Term Bonds Due Combined

Period	Outstanding Balance	Coupons	Principal	Interest	Annual Debt Service	
						
11/01/26	6,605,000	-	121,788	121,788	
05/01/27	6,605,000	170,000	121,788		
11/01/27	6,435,000	-	119,238	411,025	
05/01/28	6,435,000	175,000	119,238		
11/01/28	6,260,000	-	116,613	410,850	
05/01/29	6,260,000	180,000	116,613		
11/01/29	6,080,000	-	113,913	410,525	
05/01/30	6,080,000	185,000	113,913		
11/01/30	5,895,000	-	111,138	410,050	
05/01/31	5,895,000	190,000	111,138		
11/01/31	5,705,000	-	108,288	409,425	
05/01/32	5,705,000	200,000	108,288		
11/01/32	5,505,000	-	104,788	413,075	
05/01/33	5,505,000	205,000	104,788		
11/01/33	5,300,000	-	101,200	410,988	
05/01/34	5,300,000	210,000	101,200		
11/01/34	5,090,000	-	97,525	408,725	
05/01/35	5,090,000	220,000	97,525		
11/01/35	4,870,000	-	93,675	411,200	
05/01/36	4,870,000	225,000	93,675		
11/01/36	4,645,000	-	89,738	408,413	
05/01/37	4,645,000	235,000	89,738		
11/01/37	4,410,000	-	85,625	410,363	
05/01/38	4,410,000	245,000	85,625		
11/01/38	4,165,000	-	81,338	411,963	
05/01/39	4,165,000	255,000	81,338		
11/01/39	3,910,000	-	76,875	413,213	
05/01/40	3,910,000	260,000	76,875		
11/01/40	3,650,000	-	72,325	409,200	
05/01/41	3,650,000	270,000	72,325		
11/01/41	3,380,000	-	67,600	409,925	
05/01/42	3,380,000	280,000	67,600		
11/01/42	3,100,000	-	62,000	409,600	
05/01/43	3,100,000	290,000	62,000		
11/01/43	2,810,000	-	56,200	408,200	
05/01/44	2,810,000	305,000	56,200		
11/01/44	2,505,000	-	50,100	411,300	
05/01/45	2,505,000	315,000	50,100		
11/01/45	2,190,000	-	43,800	408,900	
05/01/46	2,190,000	330,000	43,800		
11/01/46	1,860,000	-	37,200	411,000	
05/01/47	1,860,000	345,000	37,200		
11/01/47	1,515,000	-	30,300	412,500	
05/01/48	1,515,000	355,000	30,300		
11/01/48	1,160,000	-	23,200	408,500	
05/01/49	1,160,000	370,000	23,200		
11/01/49	790,000	-	15,800	409,000	
05/01/50	790,000	385,000	15,800		
11/01/50	405,000	-	8,100	408,900	
05/01/51	405,000	405,000	8,100		
				413,100	
Total		$6,605,000	$3,776,725	$10,381,725	

Bannon Lakes
Community Development District
Approved Budget
Debt Service Series 2022 Special Assessment Revenue Bonds

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Approved Budget	
	Description	FY2026	5/31/26		4 Months		9/30/26	FY 2027	

REVENUES:							

Special Assessments-On Roll	
$520,023	
$518,503	
$-	
$518,503	
$520,023	
Interest Earnings	15,000	12,482	4,792	17,274	15,000	
Carry Forward Surplus (1)	226,230	232,086	-	232,086	245,245	
TOTAL REVENUES	$761,253	$763,072	$4,792	$767,864	$780,269	

EXPENDITURES:						
Interest - 11/1	$168,859	$168,859	$-	$168,859	$166,172	
Special Call 11/1	-	5,000	-	5,000	55,000	
Principal - 5/1	180,000	180,000	-	180,000	185,000	
Interest - 5/1	168,859	168,759	-	168,759	166,172	
Special Call 5/1	-	-	-	-	-	
TOTAL EXPENDITURES	$517,719	$522,619	$-	$522,619	$572,344	

Other Sources/(Uses)	

Interfund transfer In/(Out)	
$-	
$-	
$-	
$-	
$-	
TOTAL OTHER SOURCES/(USES)	$-	$-	$-	$-	$-	
						
TOTAL EXPENDITURES	$517,719	$522,619	$-	$522,619	$572,344	
						
EXCESS REVENUES (EXPENDITURES)	$243,535	$240,453	$4,792	$245,245	$207,925	

(1) Carry Forward is Net of Reserve Requirement

Interest Due 11/1/27

$163,512.50

Bannon Lakes
Community Development District

Debt Service Series 2022 Special Assessment Revenue Bonds
Term Bonds Due Combined

Period	Outstanding Balance	Coupons	Principal	Interest	Annual Debt Service	
						
11/01/26	8,540,000	-	166,172	166,172	
05/01/27	8,540,000	185,000	166,172		
11/01/27	8,355,000	-	163,513	514,684	
05/01/28	8,355,000	190,000	163,513		
11/01/28	8,165,000	-	160,378	513,890	
05/01/29	8,165,000	200,000	160,378		
11/01/29	7,965,000	-	157,078	517,455	
05/01/30	7,965,000	205,000	157,078		
11/01/30	7,760,000	-	153,695	515,773	
05/01/31	7,760,000	210,000	153,695		
11/01/31	7,550,000	-	150,230	513,925	
05/01/32	7,550,000	220,000	150,230		
11/01/32	7,330,000	-	146,600	516,830	
05/01/33	7,330,000	230,000	146,600		
11/01/33	7,100,000	-	142,000	518,600	
05/01/34	7,100,000	235,000	142,000		
11/01/34	6,865,000	-	137,300	514,300	
05/01/35	6,865,000	245,000	137,300		
11/01/35	6,620,000	-	132,400	514,700	
05/01/36	6,620,000	255,000	132,400		
11/01/36	6,365,000	-	127,300	514,700	
05/01/37	6,365,000	265,000	127,300		
11/01/37	6,100,000	-	122,000	514,300	
05/01/38	6,100,000	280,000	122,000		
11/01/38	5,820,000	-	116,400	518,400	
05/01/39	5,820,000	290,000	116,400		
11/01/39	5,530,000	-	110,600	517,000	
05/01/40	5,530,000	300,000	110,600		
11/01/40	5,230,000	-	104,600	515,200	
05/01/41	5,230,000	315,000	104,600		
11/01/41	4,915,000	-	98,300	517,900	
05/01/42	4,915,000	325,000	98,300		
11/01/42	4,590,000	-	91,800	515,100	
05/01/43	4,590,000	340,000	91,800		
11/01/43	4,250,000	-	85,000	516,800	
05/01/44	4,250,000	355,000	85,000		
11/01/44	3,895,000	-	77,900	517,900	
05/01/45	3,895,000	365,000	77,900		
11/01/45	3,530,000	-	70,600	513,500	
05/01/46	3,530,000	380,000	70,600		
11/01/46	3,150,000	-	63,000	513,600	
05/01/47	3,150,000	400,000	63,000		
11/01/47	2,750,000	-	55,000	518,000	
05/01/48	2,750,000	415,000	55,000		
11/01/48	2,335,000	-	46,700	516,700	
05/01/49	2,335,000	430,000	46,700		
11/01/49	1,905,000	-	38,100	514,800	
05/01/50	1,905,000	450,000	38,100		
11/01/50	1,455,000	-	29,100	517,200	
05/01/51	1,455,000	465,000	29,100		
11/01/51	990,000	-	19,800	513,900	
05/01/52	990,000	485,000	19,800		
11/01/52	505,000	-	10,100	514,900	
05/01/53	505,000	505,000	10,100		
11/01/53				515,100	
Total		$8,540,000	$5,551,329	$14,091,329	

Bannon Lakes
Community Development District

Adopted
Budget	Actuals Thru	Projected Next Projected Thru

Approved Budget

Approved Budget Capital Reserve Fund

Description	FY2026	5/31/26		4 Months		9/30/26	FY 2027	
REVENUES:						
Capital Reserve Transfer In	$158,079	$158,079	$-	$158,079	$118,190	
Interest Income	2,500	1,386	2,000	3,386	2,500	
Roof Warranty Proceeds	-	111,433	-	111,433	-	
Carry Forward Balance	34,977	26,630	-	26,630	250,618	
TOTAL REVENUES	$195,556	$297,528	$2,000	$299,528	$371,308	

EXPENDITURES:						
Capital Outlay	$-	$-	$-	$-	$-	
Repair and Maintenance *	10,000	-	-	-	25,000	
Roof Replacement	80,000	48,021	-	48,021	-	
Other Current Charges	840	568	320	888	900	
TOTAL EXPENDITURES	$90,840	$48,589	$320	$48,909	$25,900	

Other Sources/(Uses)						
Transfer in/(Out)	$-	$-	$-	$-	$0	
TOTAL OTHER SOURCES/(USES)	$-	$-	$-	$-	$-	
						
EXCESS REVENUES (EXPENDITURES)	$104,716	$248,938	$1,680	$250,618	$345,408	
* Stormwater System Evaluation Allowance/Exterior Repair/Paint - Amenity Buildings.

Bannon Lakes
Community Development District
Non-Ad Valorem Assessments Comparison 2026-2027

Neighborhood	
O&M Units	Bonds Units 2016	Bonds Units 2021	Bonds Units 2022	
Annual Maintenance Assessments	
Annual Debt Assessments	
Total Assessed Per Unit	
	
FY 2027	
FY2026	Increase/ (decrease)	
FY 2027	
FY2026	Increase/ (decrease)	
FY 2027	
FY2026	Increase/ (decrease)	
				Series	Series			
				2016	2021	2022	2016	2021	2022	Total	Total Assessed Per Unit	

Single Family	
914	
383	
236	
295	
$1,173.18	
$1,173.18	
$0.00	
$1,799.83	
$1,875.46	
$1,875.31	
$1,799.83	
$1,875.46	
$1,875.31	
$0.00	
$6,723.78	
$6,723.78	
$0.00	
Duplex	72	72	0	0	$1,173.18	$1,173.18	$0.00	$1,799.83	$0.00	$0.00	$1,799.83	$0.00	$0.00	$0.00	$2,973.01	$2,973.01	$0.00	
Total	986	455	236	295								

B.

1.

RESOLUTION 2026-05
[FY 2027 APPROPRIATION RESOLUTION]

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

WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2027”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the Bannon Lakes Community Development District (“District”) prior to June 15, 2026, proposed budget(s) (“Proposed Budget”) 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 general-purpose government(s) 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 on the Proposed Budget 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 in
accordance with Section 189.016, Florida Statutes; 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.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE BANNON LAKES COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1.  BUDGET

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 Bannon Lakes Community Development District for the Fiscal Year Ending September 30, 2027.”

The Adopted Budget shall be posted by the District Manager on the District’s official website in accordance with Section 189.016, Florida Statutes and shall remain on the website for at least two (2) years.

SECTION 2.	APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for FY 2027, the sum(s) set forth in Exhibit A 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 as set forth in Exhibit A.

SECTION 3.	BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within FY 2027 or within 60 days following the end of the FY 2027 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 this paragraph c. are posted on the District’s website in accordance with Section 189.016, Florida Statutes, 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 21st DAY OF JULY, 2026.
ATTEST:	BANNON LAKES COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair/Vice Chair, Board of Supervisors
Exhibit A:	FY 2027 Budget

2.

RESOLUTION 2026-06
[FY 2027 ASSESSMENT RESOLUTION]

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE BANNON LAKES COMMUNITY DEVELOPMENT DISTRICT PROVIDING FOR FUNDING FOR THE FY 2027 ADOPTED BUDGET(S); PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Bannon Lakes 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, located in St. Johns 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, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2027”), the Board of Supervisors (“Board”) of the District has determined to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”), attached hereto as Exhibit A; and

WHEREAS, pursuant to Chapter 190, Florida Statutes, the District may fund the Adopted Budget through the levy and imposition of special assessments on benefitted lands within the District and, regardless of the imposition method utilized by the District, under Florida law the District may collect such assessments by direct bill, tax roll, or in accordance with other collection measures provided by law; and

WHEREAS, in order to fund the District’s Adopted Budget, the District’s Board now desires to
adopt this Resolution setting forth the means by which the District intends to fund its Adopted Budget.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE BANNON LAKES COMMUNITY DEVELOPMENT DISTRICT:

FUNDING. The District’s Board hereby authorizes the funding mechanisms for the Adopted Budget as provided further herein and as indicated in the Adopted Budget attached hereto as Exhibit A and the assessment roll attached hereto as Exhibit B (“Assessment Roll”).

OPERATIONS AND MAINTENANCE ASSESSMENTS.

Benefit Findings. The provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands is shown in Exhibit A and Exhibit B and is hereby found to be fair and reasonable.

O&M Assessment Imposition. Pursuant to Chapter 190, Florida Statutes, a special assessment for operations and maintenance (“O&M Assessment(s)”) is hereby levied and imposed on benefitted lands within the District and in accordance with Exhibit A and Exhibit B. The lien of the O&M Assessments imposed and levied by this Resolution shall be effective upon passage of this Resolution.

Maximum Rate. 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.

DEBT SERVICE SPECIAL ASSESSMENTS. The District’s Board hereby certifies for collection the FY 2027 installment of the District’s previously levied debt service special assessments (“Debt Assessments,” and together with the O&M Assessments, the “Assessments”) in accordance with this Resolution and as further set forth in Exhibit A and Exhibit B, and hereby directs District staff to affect the collection of the same.

COLLECTION AND ENFORCEMENT; PENALTIES; INTEREST. Pursuant to Chapter 190,
Florida Statutes, the District is authorized to collect and enforce the Assessments as set forth below.

Tax Roll Assessments. To the extent indicated in Exhibit A and Exhibit B, those certain O&M Assessments (if any) and/or Debt Assessments (if any) imposed on the “Tax Roll Property” identified in Exhibit B shall be collected by the County Tax Collector at the same time and in the same manner as County property taxes in accordance with Chapter 197, Florida Statutes (“Uniform Method”). That portion of the Assessment Roll which includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County property taxes. The District’s Board finds and determines that such collection method is an efficient method of collection for the Tax Roll Property.

Future Collection Methods. The District’s decision to collect 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.

ASSESSMENT ROLL; AMENDMENTS. The Assessment Roll, attached hereto as Exhibit B, is hereby certified for collection. The Assessment Roll shall be collected pursuant to the collection methods provided above. The proceeds therefrom shall be paid to the District. 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.

APPROVAL OF PRIOR ACTIONS. The actions of the Chairman, Vice Chairman, Secretary, Treasurer, Assistant Secretaries, and all District Staff in finalizing the Assessments and Assessment Roll as provided herein are hereby ratified, approved, and confirmed in all respects.

SEVERABILITY; EFFECTIVE DATE. 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. This Resolution shall take effect immediately upon adoption.

[CONTINUED ON NEXT PAGE]

PASSED AND ADOPTED THIS 21st DAY OF JULY, 2026.

ATTEST:	BANNON LAKES COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By:	 Its:	

Exhibit A:	Adopted Budget
Exhibit B:	Assessment Roll

TENTH ORDER OF BUSINESS

RESOLUTION 2026-07

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE BANNON LAKES COMMUNITY DEVELOPMENT DISTRICT ADOPTING RULES OF PROCEDURE; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

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

WHEREAS, Chapter 190, Florida Statutes, authorizes the District to adopt rules to govern the administration of the District and to adopt resolutions as may be necessary for the conduct of District business; and

WHEREAS, to provide for efficient and effective District operations and to maintain compliance with recent changes to Florida law, the Board of Supervisors finds that it is in the best interests of the District to adopt by resolution the Rules of Procedure attached hereto as Exhibit A for immediate use and application; and

WHEREAS, the Board of Supervisors has complied with applicable Florida law concerning rule development and adoption.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE BANNON LAKES COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The attached Rules of Procedure are hereby adopted pursuant to this resolution as necessary for the conduct of District business. These Rules of Procedure replace all prior versions of the Rules of Procedure, and shall stay in full force and effect until such time as the Board of Supervisors may amend these rules in accordance with Chapter 190, Florida Statutes.

SECTION 2. If any provision of this resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 3. This resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.

PASSED AND ADOPTED this 21st day of JULY, 2026.

ATTEST:	BANNON LAKES COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chair/Vice Chair, Board of Supervisors

Exhibit A:	Rules of Procedure

EXHIBIT A:
RULES OF PROCEDURE

RULES OF PROCEDURE
BANNON LAKES COMMUNITY DEVELOPMENT DISTRICT RULE NO. 2026-1

EFFECTIVE AS OF July 21, 2026 TABLE OF CONTENTS
Rule 1.0	General.	2
Rule 1.1	Board of Supervisors; Officers and Voting.	3
Rule 1.2	District Offices; Public Information and Inspection of Records; Policies; Service Contract Requirements; Financial Disclosure Coordination.	7
Rule 1.3	Public Meetings, Hearings, and Workshops.	10
Rule 1.4	Internal Controls to Prevent Fraud, Waste and Abuse	15
Rule 2.0	Rulemaking Proceedings.	16
Rule 3.0	Competitive Purchase.	29
Rule 3.1	Procedure Under the Consultants’ Competitive Negotiations Act.	34
Rule 3.2	Procedure Regarding Auditor Selection.	38
Rule 3.3	Purchase of Insurance.	42
Rule 3.4	Pre-qualification	44
Rule 3.5	Construction Contracts, Not Design-Build.	49
Rule 3.6	Construction Contracts, Design-Build.	54
Rule 3.7	Payment and Performance Bonds.	59
Rule 3.8	Goods, Supplies, and Materials.	60
Rule 3.9	Maintenance Services.	64
Rule 3.10	Contractual Services.	67
Rule 3.11	Protests with Respect to Proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5,
3.6, 3.8, and 3.9.	68
Rule 4.0	Effective Date.	71

Rule 1.0	General.

The Bannon Lakes Community Development District (the “District”) was created pursuant to the provisions of Chapter 190 of the Florida Statutes, and was established to provide for the ownership, operation, maintenance, and provision of various capital facilities and services within its jurisdiction. The purpose of these rules (the “Rules”) is to describe the general operations of the District.

Definitions located within any section of these Rules shall be applicable within all other sections, unless specifically stated to the contrary.

Unless specifically permitted by a written agreement with the District, the District does not accept documents filed by e-mail or facsimile transmission. Filings are only accepted during normal business hours.

A Rule of the District shall be effective upon adoption by affirmative vote of the District Board. After a Rule becomes effective, it may be repealed or amended only through the rulemaking procedures specified in these Rules. Notwithstanding, the District may immediately suspend the application of a Rule if the District determines that the Rule conflicts with Florida law. In the event that a Rule conflicts with Florida law and its application has not been suspended by the District, such Rule should be interpreted in the manner that best effectuates the intent of the Rule while also complying with Florida law. If the intent of the Rule absolutely cannot be effectuated while complying with Florida law, the Rule shall be automatically suspended.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.011(5), 190.011(15), Fla. Stat.

Rule 1.1	Board of Supervisors; Officers and Voting.

Board of Supervisors. The Board of Supervisors of the District (the “Board”) shall consist of five (5) members. Members of the Board (“Supervisors”) appointed by ordinance or rule or elected by landowners must be citizens of the United States of America and residents of the State of Florida. Supervisors elected or appointed by the Board to elector seats must be citizens of the United States of America, residents of the State of Florida and of the District and registered to vote with the Supervisor of Elections of the county in which the District is located and for those elected, shall also be qualified to run by the Supervisor of Elections. The Board shall exercise the powers granted to the District under Florida law.

Supervisors shall hold office for the term specified by Section 190.006 of the Florida Statutes. If, during the term of office, any Board member(s) vacates their office, the remaining member(s) of the Board shall fill the vacancies by appointment for the remainder of the term(s). If three or more vacancies exist at the same time, a quorum, as defined herein, shall not be required to appoint replacement Board members.
Three (3) members of the Board shall constitute a quorum for the purposes of conducting business, exercising powers and all other purposes. A Board member shall be counted toward the quorum if physically present at the meeting, regardless of whether such Board member is prohibited from, or abstains from, participating in discussion or voting on a particular item.

Action taken by the Board shall be upon a majority vote of the members present, unless otherwise provided in the Rules or required by law. Subject to Rule 1.3(10), a Board member participating in the Board meeting by teleconference or videoconference shall be entitled to vote and take all other action as though physically present.

Unless otherwise provided for by an act of the Board, any one Board member may attend a mediation session on behalf of the Board. Any agreement resulting from such mediation session must be approved pursuant to subsection (1)(c) of this Rule.

Officers. At the first Board meeting held after each election where the newly elected members take office, the Board shall select a Chairperson, Vice-Chairperson, Secretary, Assistant Secretary, and Treasurer.

The Chairperson must be a member of the Board. If the Chairperson resigns from that office or ceases to be a member of the Board, the Board shall select a Chairperson. The Chairperson serves at the pleasure of the Board. The Chairperson shall be authorized to execute resolutions and contracts on the District’s behalf. The Chairperson shall convene and conduct all meetings of the Board. In the event the Chairperson is unable to attend a

meeting, the Vice-Chairperson shall convene and conduct the meeting. The Chairperson or Vice-Chairperson may delegate the responsibility of conducting the meeting to the District’s manager (“District Manager”) or District Counsel, in whole or in part.
The Vice-Chairperson shall be a member of the Board and shall have such duties and responsibilities as specifically designated by the Board from time to time. The Vice-Chairperson has the authority to execute resolutions and contracts on the District’s behalf in the absence of the Chairperson. If the Vice-Chairperson resigns from office or ceases to be a member of the Board, the Board shall select a Vice-Chairperson. The Vice-Chairperson serves at the pleasure of the Board.

The Secretary of the Board serves at the pleasure of the Board and need not be a member of the Board. The Secretary shall be responsible for maintaining the minutes of Board meetings and may have other duties assigned by the Board from time to time. An employee of the District Manager may serve as Secretary. The Secretary shall be bonded by a reputable and qualified bonding company in at least the amount of one million dollars ($1,000,000), or have in place a fidelity bond, employee theft insurance policy, or a comparable product in at least the amount of one million dollars ($1,000,000) that names the District as an additional insured.

The Treasurer need not be a member of the Board but must be a resident of the State of Florida. The Treasurer shall perform duties described in Section 190.007(2) and (3) of the Florida Statutes, as well as those assigned by the Board from time to time. The Treasurer shall serve at the pleasure of the Board. The Treasurer shall either be bonded by a reputable and qualified bonding company in at least the amount of one million dollars ($1,000,000), or have in place a fidelity bond, employee theft insurance policy, or a comparable product in at least the amount of one million dollars ($1,000,000) that names the District as an additional insured.

In the event that both the Chairperson and Vice-Chairperson are absent from a Board meeting and a quorum is present, the Board may designate one of its members or a member of District staff to convene and conduct the meeting. In such circumstances, any of the Board members present are authorized to execute agreements, resolutions, and other documents approved by the Board at such meeting. In the event that the Chairperson and Vice-Chairperson are both unavailable to execute a document previously approved by the Board, the Secretary or any Assistant Secretary may execute such document.

The Board may assign additional duties to District officers from time to time, which include, but are not limited to, executing documents on behalf of the District.

The Chairperson, Vice-Chairperson, and any other person authorized by District Resolution may sign checks and warrants for the District, countersigned by the Treasurer or other persons authorized by the Board.

Committees. The Board may establish committees of the Board, either on a permanent or temporary basis, to perform specifically designated functions. Committees may include individuals who are not members of the Board. Such functions may include, but are not limited to, review of bids, proposals, and qualifications, contract negotiations, personnel matters, and budget preparation.

Record Book. The Board shall keep a permanent record book entitled “Record of Proceedings,” in which shall be recorded minutes of all meetings, resolutions, proceedings, certificates, and corporate acts. The Records of Proceedings shall be located at a District office and shall be available for inspection by the public.

Meetings. For each fiscal year, the Board shall establish a schedule of regular meetings, which shall be published in a newspaper of general circulation within the county or counties in which the District is located and filed with the local general-purpose governments within whose boundaries the District is located. All meetings of the Board and committees serving an advisory function shall be open to the public in accord with the provisions of Chapter 286 of the Florida Statutes.
Votes Required. No Board member who is present at any meeting of the District Board at which an official decision, ruling, or other official act is to be taken or adopted may abstain from voting in regard to any such decision, ruling, or act; and a vote shall be recorded or counted for each such Board member present, except when, with respect to any such member, there is, or appears to be, a possible conflict of interest under the provisions of s. 112.311, s. 112.313, or s. 112.3143 of the Florida Statutes.

Voting Conflict of Interest. The Board shall comply with Section 112.3143 of the Florida Statutes, so as to ensure the proper disclosure of conflicts of interest on matters coming before the Board for a vote. For the purposes of this section, “voting conflict of interest” shall be governed by the Florida Constitution and Chapters 112 and 190 of the Florida Statutes, as amended from time to time. Generally, a voting conflict exists when a Board member is called upon to vote on an item which would inure to the Board member’s special private gain or loss or the Board member knows would inure to the special private gain or loss of a principal by whom the Board member is retained, the parent organization or subsidiary of a corporate principal, a business associate, or a relative including only a father, mother, son, daughter, husband, wife, brother, sister, father-in-law, mother-in-law, son-in-law, and daughter-in-law.

When a Board member knows the member has a conflict of interest on a matter coming before the Board, the member should notify the Board’s

Secretary prior to participating in any discussion with the Board on the matter. The member shall publicly announce the conflict of interest at the meeting. This announcement shall appear in the minutes.

If the Board member was elected at a landowner’s election or appointed to fill a vacancy of a seat last filled at a landowner’s election, the Board member may vote or abstain from voting on the matter at issue. If the Board member was elected by electors residing within the District, the Board member is prohibited from voting on the matter at issue. In the event that the Board member intends to abstain or is prohibited from voting, such Board member shall not participate in the discussion on the item subject to the vote.
The Board’s Secretary shall prepare a Memorandum of Voting Conflict (Form 8B) which shall then be signed by the Board member, filed with the Board’s Secretary, and provided for attachment to the minutes of the meeting within fifteen (15) days of the meeting.

If a Board member inadvertently votes on a matter and later learns he or she has a conflict on the matter, the member shall immediately notify the Board’s Secretary. Within fifteen (15) days of the notification, the member shall file the appropriate Memorandum of Voting Conflict, which will be attached to the minutes of the Board meeting during which the vote on the matter occurred. The Memorandum of Voting Conflict shall immediately be provided to other Board members and shall be read publicly at the next meeting held subsequent to the filing of the Memorandum of Voting Conflict. The Board member’s vote is unaffected by this filing.

It is not a conflict of interest for a Board member, the District Manager, or an employee of the District to be a stockholder, officer or employee of a landowner or of an entity affiliated with a landowner.

In the event that a Board member elected at a landowner’s election or appointed to fill a vacancy of a seat last filled at a landowner’s election, has a continuing conflict of interest, such Board member is permitted to file a Memorandum of Voting Conflict at any time in which it shall state the nature of the continuing conflict. Only one such continuing Memorandum of Voting Conflict shall be required to be filed for each term the Board member is in office.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 112.3143, 190.006, 190.007, 286.012, Fla. Stat.

Rule 1.2	District Offices; Public Information and Inspection of Records; Policies; Service Contract Requirements; Financial Disclosure Coordination.

District Offices. Unless otherwise designated by the Board, the official District office shall be the District Manager’s office identified by the District Manager. If the District Manager’s office is not located within the county in which the District is located, the Board shall designate a local records office within such county which shall at a minimum contain, but not be limited to, the following documents:

Agenda packages for prior 24 months and next meeting;

Official minutes of meetings, including adopted resolutions of the Board;

Names and addresses of current Board members and District Manager, unless such addresses are protected from disclosure by law;
Adopted engineer’s reports;

Adopted assessment methodologies/reports;

Adopted disclosure of public financing;

Limited Offering Memorandum for each financing undertaken by the District;

Proceedings, certificates, bonds given by all employees, and any and all corporate acts;
District policies and rules;

Fiscal year end audits; and

Adopted budget for the current fiscal year.

The District Manager shall ensure that each District records office contains the documents required by Florida law.

Public Records. District public records include all documents, papers, letters, maps, books, tapes, photographs, films, sound recordings, data processing software, or other material, regardless of the physical form, characteristics, or means of transmission, made or received in connection with the transaction of official business of the District. All District public records not otherwise restricted by law may be copied or inspected at the District Manager’s office during regular business hours. Certain District records can also be inspected and copied at the District’s local records office during regular business hours. All written public records requests shall be directed to the Secretary who by these rules is appointed as the

District’s records custodian. Regardless of the form of the request, any Board member or staff member who receives a public records request shall immediately forward or communicate such request to the Secretary for coordination of a prompt response. The Secretary, after consulting with District Counsel as to the applicability of any exceptions under the public records laws, shall be responsible for responding to the public records request. At no time can the District be required to create records or summaries of records, or prepare opinions regarding District policies, in response to a public records request.
Service Contracts. Any contract for services, regardless of cost, shall include provisions required by law that require the contractor to comply with public records laws. The District Manager shall be responsible for initially enforcing all contract provisions related to a contractor’s duty to comply with public records laws.

Fees; Copies. Copies of public records shall be made available to the requesting person at a charge of $0.15 per page for one-sided copies and $0.20 per page for two-sided copies if not more than 8 ½ by 14 inches. For copies of public records in excess of the sizes listed in this section and for outside duplication services, the charge shall be equal to the actual cost of reproduction. Certified copies of public records shall be made available at a charge of one dollar ($1.00) per page. If the nature or volume of records requested requires extensive use of information technology resources or extensive clerical or supervisory assistance, the District may charge, in addition to the duplication charge, a special service charge that is based on the cost the District incurs to produce the records requested. This charge may include, but is not limited to, the cost of information technology resource, employee labor, and fees charged to the District by consultants employed in fulfilling the request. In cases where the special service charge is based in whole or in part on the costs incurred by the District due to employee labor, consultant fees, or other forms of labor, those portions of the charge shall be calculated based on the lowest labor cost of the individual(s) who is/are qualified to perform the labor, taking into account the nature or volume of the public records to be inspected or copied. The charge may include the labor costs of supervisory and/or clerical staff whose assistance is required to complete the records request, in accordance with Florida law. For purposes of this Rule, the word “extensive” shall mean that it will take more than 15 minutes to locate, review for confidential information, copy and re-file the requested material. In cases where extensive personnel time is determined by the District to be necessary to safeguard original records being inspected, the special service charge provided for in this section shall apply. If the total fees, including but not limited to special service charges, are anticipated to exceed twenty-five dollars ($25.00), then, prior to commencing work on the request, the District will inform the person making the public records request of the estimated cost, with the understanding that the final cost may vary from that estimate. If the person making the public records request decides to proceed with the request, payment of the estimated cost is required in advance. Should the person fail to pay the estimate, the District is under no duty to produce the requested records. After the request has been fulfilled, additional payments or credits may be

due. The District is under no duty to produce records in response to future records requests if the person making the request owes the District for past unpaid duplication charges, special service charges, or other required payments or credits.

Records Retention. The Secretary of the District shall be responsible for retaining the District’s records in accordance with applicable Florida law.

Policies. The Board may adopt policies related to the conduct of its business and the provision of services either by resolution or motion.
Financial Disclosure Coordination. Unless specifically designated by Board resolution otherwise, the Secretary shall serve as the Financial Disclosure Coordinator (“Coordinator”) for the District as required by the Florida Commission on Ethics (“Commission”). The Coordinator shall create, maintain and update a list of the names, e-mail addresses, physical addresses, and names of the agency of, and the office or position held by, all Supervisors and other persons required by Florida law to file a statement of financial interest due to his or her affiliation with the District (“Reporting Individual”). The Coordinator shall provide this list to the Commission by February 1 of each year, which list shall be current as of December 31 of the prior year. Each Supervisor and Reporting Individual shall promptly notify the Coordinator in writing if there are any changes to such person’s name, e-mail address, or physical address. Each Supervisor and Reporting Individual shall promptly notify the Commission in the manner prescribed by the Commission if there are any changes to such person’s e-mail address.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 112.31446(3), 112.3145(8)(a)1., 119.07, 119.0701, 190.006, Fla. Stat.

Rule 1.3	Public Meetings, Hearings, and Workshops.

Notice. Except in emergencies, or as otherwise authorized or required by statute or these Rules, at least seven (7) days’, but not more than thirty (30) days’ public notice shall be given of any public meeting, hearing or workshop of the Board. Public notice shall be given by publication in a newspaper of general circulation within the county or counties in which the District is located. A newspaper is deemed to be a newspaper of “general circulation” in the county in which the District is located if such newspaper has been in existence for two (2) years at the time of publication of the applicable notice (unless no newspaper within the county has been published for such length) and satisfies the criteria of section 50.011(1) of the Florida Statutes, or if such newspaper is a direct successor of a newspaper which has been so published, as such provisions may be amended from time to time by law. The annual meeting notice required to be published by Section 189.015 of the Florida Statutes, shall be published as provide in Chapter 50 of the Florida Statutes, and such notice published consistent therewith shall satisfy the requirement to give at least seven (7) days’ public notice as required herein. Each Notice shall state, as applicable:
The date, time and place of the meeting, hearing or workshop;

A brief description of the nature, subjects, and purposes of the meeting, hearing, or workshop;
The District office address for the submission of requests for copies of the agenda, as well as a contact name and telephone number for verbal requests for copies of the agenda; and

The following or substantially similar language: “Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this meeting/hearing/workshop is asked to advise the District Office at least forty-eight (48) hours before the meeting/hearing/workshop by contacting the District Manager at (904) 940-5850. If you are hearing or speech impaired, please contact the Florida Relay Service at 1 (800) 955-8770 or 1 (800) 955-8771, who can aid you in contacting the District Office.”
The following or substantially similar language: “A person who decides to appeal any decision made at the meeting/hearing/workshop with respect to any matter considered at the meeting/hearing/workshop 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 the appeal is to be based.”

The following or substantially similar language: “The meeting [or hearing or workshop] may be continued in progress without additional notice to a time, date, and location stated on the record.”

The date, time, and place of each meeting, hearing, or workshop of the Board shall additionally be posted on the District’s website at least seven (7) days prior to such meeting, hearing, or workshop.
Mistake. In the event that a meeting is held under the incorrect assumption that notice required by law and these Rules has been given, the Board at its next properly noticed meeting shall cure such defect by considering the agenda items from the prior meeting individually and anew.
Agenda. The District Manager, under the guidance of District Counsel and the Chairperson or Vice-Chairperson, shall prepare an agenda of the meeting/hearing/workshop. The agenda and any meeting materials available in an electronic format, excluding any i) confidential and ii) confidential and exempt information, shall be available to the public at least seven (7) days before the meeting/hearing/workshop, except in an emergency. Meeting materials shall be defined as, and limited to, the agenda, meeting minutes, resolutions, and agreements of the District that District staff deems necessary for Board approval. Inclusion of additional materials for Board consideration other than those defined herein as “meeting materials” shall not convert such materials into “meeting materials.” For good cause, the agenda may be changed after it is first made available for distribution, and additional materials may be added or provided under separate cover at the meeting. The requirement of good cause shall be liberally construed to allow the District to efficiently conduct business and to avoid the expenses associated with special meetings.

The District may, but is not required to, use the following format in preparing its agenda for its regular meetings:
Call to order Roll call
Public comments Organizational matters Review of minutes
Specific items of old business Specific items of new business Staff reports
District Counsel
District Engineer
District Manager
Financial Report
Approval of Expenditures Supervisor’s requests and comments

Adjournment

Minutes. The Secretary shall be responsible for preparing and keeping the minutes of each meeting of the Board. Minutes shall be corrected and approved by the Board at a subsequent meeting. The Secretary may work with other staff members in preparing draft minutes for the Board’s consideration.
Special Requests. Persons wishing to receive, by mail, notices or agendas of meetings, may so advise the District Manager or Secretary at the District Office. Such persons shall furnish a mailing address in writing and shall be required to pre-pay the cost of the copying and postage.

Emergency Meetings. The Chairperson, or Vice-Chairperson if the Chairperson is unavailable, upon consultation with the District Manager and District Counsel, if available, may convene an emergency meeting of the Board without first having complied with sections (1) and (3) of this Rule, to act on emergency matters that may affect the public health, safety, or welfare. Whenever possible, the District Manager shall make reasonable efforts to provide public notice and notify all Board members of an emergency meeting twenty-four (24) hours in advance. Reasonable efforts may include telephone notification. Notice of the emergency meeting must be provided both before and after the meeting on the District’s website, if it has one. Whenever an emergency meeting is called, the District Manager shall be responsible for notifying at least one newspaper of general circulation within the county in which the District is located. After an emergency meeting, the Board shall publish in a newspaper of general circulation within the county in which the District is located, the time, date and place of the emergency meeting, the reasons why an emergency meeting was necessary, and a description of the action taken. Actions taken at an emergency meeting may be ratified by the Board at a regularly noticed meeting subsequently held.

Public Comment. The Board shall set aside a reasonable amount of time at each meeting for public comment and members of the public shall be permitted to provide comment on any proposition before the Board. The portion of the meeting generally reserved for public comment shall be identified in the agenda. Policies governing public comment may be adopted by the Board in accordance with Florida law.
Budget Hearing. Notice of hearing on the annual budget(s) shall be in accord with Section 190.008 of the Florida Statutes. Once adopted in accord with Section
190.008 of the Florida Statutes, the annual budget(s) may be amended from time to time by action of the Board or as otherwise provided in the resolution approving the annual budget(s). Approval of invoices by the Board in excess of the funds allocated to a particular budgeted line item shall serve to amend the budgeted line item.

Public Hearings. Notice of required public hearings shall contain the information required by applicable Florida law and by these Rules applicable to meeting notices and shall be mailed and published as required by Florida law. The District Manager shall ensure that all such notices, whether mailed or published, contain the information required by Florida law and these Rules and are mailed and published as required by Florida law. Public hearings may be held during Board meetings when the agenda includes such public hearing.

Participation by Teleconference/Videoconference. District staff may participate in Board meetings by teleconference or videoconference. Board members may also participate in Board meetings by teleconference or videoconference if in the good judgment of the Board extraordinary circumstances exist; provided however, at least three Board members must be physically present at the meeting location to establish a quorum. Such extraordinary circumstances shall be presumed when a Board member participates by teleconference or videoconference, unless a majority of the Board members physically present determines that extraordinary circumstances do not exist.

Board Authorization. The District has not adopted Robert’s Rules of Order. For each agenda item, there shall be discussion permitted among the Board members during the meeting. Unless such procedure is waived by the Board, approval or disapproval of resolutions and other proposed Board actions shall be in the form of a motion by one Board member, a second by another Board member, and an affirmative vote by the majority of the Board members present. Any Board member, including the Chairperson, can make or second a motion.

Continuances. Any meeting or public hearing of the Board may be continued without re-notice or re-advertising provided that:

The Board identifies on the record at the original meeting a reasonable need for a continuance;
The continuance is to a specified date, time, and location publicly announced at the original meeting; and

The public notice for the original meeting states that the meeting may be continued to a date and time and states that the date, time, and location of any continuance shall be publicly announced at the original meeting and posted at the District Office immediately following the original meeting.

Attorney-Client Sessions. An Attorney-Client Session is permitted when the District’s attorneys deem it necessary to meet in private with the Board to discuss pending litigation to which the District is a party before a court or administrative agency or as may be authorized by law. The District’s attorney must request such session at a public meeting. Prior to holding the Attorney-Client Session, the District must give reasonable public notice of the time and date of the session and

the names of the persons anticipated to attend the session. The session must commence at an open meeting in which the Chairperson or Vice-Chairperson announces the commencement of the session, the estimated length of the session, and the names of the persons who will be attending the session. The discussion during the session is confined to settlement negotiations or strategy related to litigation expenses or as may be authorized by law. Only the Board, the District’s attorneys (including outside counsel), the District Manager, and the court reporter may attend an Attorney-Client Session. During the session, no votes may be taken and no final decisions concerning settlement can be made. Upon the conclusion of the session, the public meeting is reopened, and the Chairperson or Vice-Chairperson must announce that the session has concluded. The session must be transcribed by a court-reporter and the transcript of the session filed with the District Secretary within a reasonable time after the session. The transcript shall not be available for public inspection until after the conclusion of the litigation.
Security and Firesafety Board Discussions. Portions of a meeting which relate to or would reveal a security or firesafety system plan or portion thereof made confidential and exempt by section 119.071(3)(a), Florida Statutes, are exempt from the public meeting requirements and other requirements of section 286.011, Florida Statutes, and section 24(b), Article 1 of the State Constitution. Should the Board wish to discuss such matters, members of the public shall be required to leave the meeting room during such discussion. Any records of the Board’s discussion of such matters, including recordings or minutes, shall be maintained as confidential and exempt records in accordance with Florida law.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 189.069(2)(a)16, 190.006, 190.007, 190.008, 286.0105, 286.011, 286.0113, 286.0114, Fla. Stat.

Rule 1.4	Internal Controls to Prevent Fraud, Waste and Abuse

Internal Controls.	The District shall establish and maintain internal controls designed to:

Prevent and detect “fraud,” “waste” and “abuse” as those terms are defined in section 11.45(1),
Florida Statutes; and

Promote and encourage compliance with applicable laws, rules contracts, grant agreements, and best practices; and

Support economical and efficient operations; and

Ensure reliability of financial records and reports; and

Safeguard assets.

Adoption. The internal controls to prevent fraud, waste and abuse shall be adopted and amended by the District in the same manner as District policies.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: § 218.33(3), Fla. Stat.

Rule 2.0	Rulemaking Proceedings.

Commencement of Proceedings. Proceedings held for adoption, amendment, or repeal of a District rule shall be conducted according to these Rules, in accordance with the requirements of Section 190.011(5) of the Florida Statutes, and Chapter 120 of the Florida Statutes, including but not limited to Section 120.81(2)(b) of the Florida Statutes. Rulemaking proceedings shall be deemed to have been initiated upon publication of a Notice of Rule Development by the District as required by Section 2 of this Rule. A “rule” is a District statement of general applicability that implements, interprets, or prescribes law or policy, or describes the procedure or practice requirements of the District. Nothing herein shall be construed as requiring the District to consider or adopt rules unless required by Chapter 190 of the Florida Statutes. Policies adopted by the District which do not consist of rates, fees, rentals or other monetary charges may be, but are not required to be, implemented through rulemaking proceedings.

Requirements of a Rule. All District rules as drafted shall:

Contain only one subject;

Include readable language, meaning it avoids i) the use of obscure words and unnecessarily long or complicated constructions, and ii) the use of unnecessary technical or specialized language that is understood only by members of particular trades or professions;
Be indefinite such that the rule does not include a provision whereby the rule, or a portion thereof, automatically expires or is repealed on a specific date or at the end of a specified period, unless otherwise expressly authorized by law; and

Only incorporate material by reference in compliance with Section 120.54(1)(i) of the Florida Statutes.

Statement of Estimated Regulatory Costs. Before adopting, amending, or repealing any rule, other than an emergency rule, the District may prepare a statement of estimated regulatory costs (“SERC”) based on the factors set forth in Section 120.541(2) of the Florida Statutes. The District shall prepare a SERC for a proposed rule if in accordance with the requirements of Section 120.541(2) of the Florida Statutes if: i) the proposed rule will have an adverse economic impact on small business; or ii) the proposed rule is likely to directly or indirectly increase regulatory costs in excess of $200,000 in the aggregate in the state within one (1) year after implementation of the rule.

Notice of Rule Development.

Except when the intended action is the repeal of a rule, the District shall provide notice of the development of a proposed rule (“Notice of Rule Development”) setting forth the following:

the subject area to be addressed by rule development;

A short, plain explanation of the purpose and effect of the proposed rule;

The grant of rulemaking authority for the proposed rule;

The law being implemented;

The proposed rule number; and

If available, either the preliminary text of the proposed rule and any incorporated documents, or a statement of how a person may promptly obtain, without cost, a copy of any preliminary draft of such rule or documents.

The Notice of Rule Development shall be published in a newspaper of general circulation within the county or counties in which the District is located at least seven (7) days prior to the Notice of Rulemaking required by Section 5 of this Rule, and at least thirty-five (35) days prior to the intended action.

Notice of Rulemaking.
Prior to the adoption, amendment, or repeal of any rule other than an emergency rule, the District shall provide notice of its intended action (the “Notice of Rulemaking”) setting forth the following:

A short, plain explanation of the purpose and effect of the proposed rule;

The proposed rule number;

A summary of the proposed rule or amendment;

The grant of rulemaking authority for the proposed rule;

The law being implemented or interpreted;

The name, e-mail address, and telephone number of the agency employee who may be contacted regarding the intended action;

A concise summary of the District’s statement of the estimated regulatory costs, if one has been prepared, based on the factors set forth in Section 120.541(2) of the Florida Statutes, that describes the regulatory impact of the rule in readable language;
The District’s website where the statement of estimated regulatory costs can be viewed, in its entirety, if one has been prepared;
A statement that any person who wishes to provide the District with a lower cost regulatory alternative as provided by Section 120.541(1), must do so in writing within twenty-one (21) days after publication of the notice;
A statement as to whether, based on the SERC or other information expressly relied upon and described by the District if no statement of regulatory costs is required, the proposed rule is expected to require legislative ratification pursuant to Section 120.541(3) of the Florida Statutes;

The date, time, and location of the public hearing on the proposed rule;
The name, address, and telephone number of the District contact person who can provide information about the public hearing; and

A reference to both the date on which and the place where the Notice of Rule Development required by Section 4 of this Rule appeared, except when the intended action is the repeal of a rule.

The Notice of Rulemaking shall be published in a newspaper of general circulation within the county or counties in which the District is located at least seven (7) days after the Notice of Rule Development required by Section 4 of this Rule, and at least twenty-eight (28) days prior to the intended action. If the Notice of Rulemaking is not published within one-hundred eighty (180) days of the publication of the Notice of Rule Development, then the District’s Board shall approve a concise statement at least seven (7) days prior to the conclusion of the one-hundred eighty
(180) day timeframe identifying the reason for the delay, which may be supplemented quarterly until the District has adopted the proposed rule.
The Notice of Rulemaking shall be mailed or delivered electronically to all persons named in the proposed rule and to all persons who, at least fourteen
(14) days before publication of the notice, have made requests of the District for advance notice of its rulemaking proceedings. Any person may file a written request with the District Manager to receive notice of the District’s rulemaking proceedings. Such persons must furnish a mailing address or e-

mail address, and may be required to pay the cost of copying and mailing as applicable.

As of the date of publication of the Notice of Rulemaking, the Board shall make available for public inspection and shall provide, upon request and payment of the cost of copies, the proposed rule, including all material proposed to be incorporated by reference.
Modification of Rules.

Technical Changes.

Prior to rule adoption, the District shall publish a notice of correction (“Notice of Correction”) if any of the information that is required to be included in the Notice of Rulemaking, including technical changes that correct citations or grammatical, typographical or similar errors that do not otherwise affect the substance of the rule, is omitted or is incorrect. A Notice of Correction cannot be used to make substantive changes to the rule text. The Notice of Correction shall be published in a newspaper of general circulation within the county or counties in which the District is located at least seven (7) days prior to the intended action.

After rule adoption, a technical change to a rule may be approved at any time by the District. Promptly thereafter, a Notice of Correction shall be published by the District in the manner set forth in Section 6(a)(i) of this Rule.
Substantive Changes.
Prior to rule adoption, the District shall publish a notice of change (“Notice of Change”) if there is any substantive change, other than a technical change that corrects citations or grammatical, typographical or similar errors that do not otherwise affect the substance of the rule, to a proposed rule, including any material incorporated by reference, or to a SERC. The Notice of Change must address a summary of the change and shall be published in a newspaper of general circulation within the county or counties in which the District is located at least twenty-one (21) days prior to the intended action. The Notice of Change shall also be sent to those persons set forth in Section 5(C) of this Rule that have made requests of the District for advance notice of its rulemaking proceedings. Any substantive change must be either be:

Supported by the record of the public hearing held on the proposed rule;

In response to written materials submitted to the District; or

In response to an objection with the proposed rule by the District Board.

After rule adoption, a substantive change to a rule shall be effectuated by initiating rulemaking as set forth in this Rule.
Withdrawal of Proposed Rules.
Prior to the adoption of a rule, the District may elect to withdraw the proposed rule in whole or in part. After a rule has become effective, the District may only amend or repeal the rule through initiating the rulemaking procedures set forth in this Rule.
Prior to the adoption of a rule, the District shall withdraw the proposed rule if the District has either failed to adopt such rule within one-hundred eighty
(180) days of the publication of the Notice of Rule Development required by Section 4 of this Rule or to approve a concise statement at least seven
(7) days prior to the conclusion of the one-hundred eighty (180) day timeframe identifying the reason for the delay, which may be supplemented quarterly until the District has adopted the proposed rule.
In the event of a withdrawal of a proposed rule, the District shall publish a notice (“Notice of Rule Withdrawal”) in a newspaper of general circulation within the county or counties in which the District is located, and shall provide notice to those persons set forth in Section 5(c) of this Rule that have made requests of the District for advance notice of its rulemaking proceedings.

Within fifteen (15) days after the end of each calendar quarter, the District shall compile and post on its website a list of each failure to publish a Notice of Rulemaking within the timeframe prescribed by Section 5(b) of this Rule, which list shall include the information set forth in Section 120.54(3)(d)(7) of the Florida Statutes. The District is only required to provide such posting in any calendar quarter(s) in which there is an actual failure to timely publish a Notice of Rulemaking, if any.

Rule Development Workshops.

Whenever requested in writing by any affected person, the District must conduct a rule development workshop prior to proposing rules for adoption for the purposes of rule development or information gathering for the preparation of the SERC, unless the Chairperson explains in writing why a workshop is unnecessary. The District may initiate a rule development workshop, but is not required to do so.

If a workshop is held, the District must ensure that the person(s) responsible for preparing the rule and the SERC, if applicable, are available to explain the District’s proposed rule and to respond to questions or comments regarding the rule being developed.

The notice of any workshop shall be published in a newspaper of general circulation within the county or counties in which the District is located at least fourteen (14) days prior to the workshop setting forth the following:
The place, date, and time of the workshop;
The subject area that will be addressed; and
The District Manager’s contact information.

Petitions to Initiate Rulemaking.

All Petitions to Initiate Rulemaking Proceedings must contain the name, address, and telephone number of the petitioner, the specific action requested, the specific reason for adoption, amendment, or repeal, the date submitted, the text of the proposed rule, and the facts showing that the petitioner is regulated by the District or has a substantial interest in the rulemaking. District staff shall forward a copy of the petition to the District’s Board within seven (7) days of its receipt.

If the petition is directed to an adopted rule, within thirty (30) days following the date of filing a petition, the District shall either i) initiate rulemaking proceedings, ii) otherwise comply with the requested action, or
iii) deny the petition with a written statement of its reasons for the denial.

If the petition is directed to an unadopted rule, within thirty (30) days following the date of filing a petition, the District shall either i) initiate rulemaking, or ii) set a public hearing to consider whether the public interest is served adequately by the application of the proposed rule on a case-by-case basis, as contrasted with its formal adoption as a rule.

If the District elects to hold a public hearing, notice of the public hearing (“Notice of Rulemaking Petition Public Hearing”) shall be published in a newspaper of general circulation within the county or counties in which the District is located. The public hearing shall be held by the District within thirty (30) days after publication of the Notice of Rulemaking Petition Public Hearing.

Not later than thirty (30) days following the date of the public hearing held pursuant to Section 9(c)(i) of this Rule, the District

shall either i) initiate rulemaking proceedings, ii) otherwise comply with the requested action, or iii) deny the petition with a written statement of its reasons for the denial.

If the District decides to initiate rulemaking it shall proceed with the rulemaking process as set forth in this Rule.

If the District decides to not initiate rulemaking or otherwise comply with the requested action, the District shall publish a statement of its reasons for not initiating rulemaking or otherwise complying with the requested action and of any changes it will make in the scope or application of the unadopted rule (the “Notice of Denial of Rulemaking Petition”). The Notice of Denial of Rulemaking Petition shall be published in a newspaper of general circulation within the county or counties in which the District is located.

Nothing in this Rule shall be construed as requiring the District to adopt, amend, or repeal a rule as initiated by petition.
Public Hearing.

The District may, or, upon the written request of any affected person received within twenty-one (21) days after the date of publication of the Notice of Rulemaking, shall, provide a public hearing for the presentation of evidence, argument, and oral statements, within the reasonable conditions and limitations imposed by the District to avoid duplication, irrelevant comments, unnecessary delay, or disruption of the proceedings. When a public hearing is held, the District shall ensure that staff is available to explain the proposed rule and to respond to questions or comments regarding the proposed rule. Written statements may be submitted by any person prior to or at the public hearing. All timely submitted written statements shall be considered by the District and made part of the rulemaking record.
The District shall publish notice of the public hearing (“Notice of Public Hearing”) in a newspaper of general circulation within the county or counties in which the District is located, either in the text of the Notice of Rulemaking or in a separate publication at least seven (7) days before the scheduled public hearing. The Notice of Public Hearing shall include the following information:

The date, time, and location of the public hearing; and

The name, address, and telephone number of the District contact person who can provide information about the public hearing.

Emergency Rule Adoption.

The Board may adopt an emergency rule if it finds that immediate danger to the public health, safety, or welfare exists which requires immediate action or if the Legislature authorizes the District to adopt emergency rules. The District may use any procedure which is fair under the circumstances in the adoption of an emergency rule as long as it protects the public interest as determined by the District.

At the time or prior to the adoption of an emergency rule, the District shall post on its website a notice regarding its adoption of the emergency rule (the “Notice of Emergency Rule”) which includes the specific facts and reasons for finding an immediate danger to the public health, safety, or welfare and its reasons for concluding that procedure used is fair under the circumstances. The Notice of Emergency Rule shall thereafter be promptly published in a newspaper of general circulation within the county or counties in which the District is located, and shall include the following information:

The full text of the rule(s); and

The District’s findings of immediate danger, necessity, and procedural fairness or a citation to the grant of emergency rulemaking authority.

An emergency rule shall be effective immediately upon adoption by the District, or on a date less than twenty (20) days thereafter if specified in the emergency rule if the District finds that a later effective date is necessary because of immediate danger to the public health, safety, or welfare. An emergency rule may not be effective for a period of more than ninety (90) days after adoption and may not be renewable, unless the District has initiated rulemaking to adopt rules addressing the subject of the emergency rule and either i) a challenge to the proposed rules has been filed and remains pending or ii) the proposed rules are awaiting ratification by the Legislature, if applicable. Nothing in this paragraph prohibits the District from adopting a rule identical to the emergency rule through the non-emergency rulemaking procedures set forth in this Rule.
If an emergency rule is being renewed in accordance with Section 11(d) of this Rule, notice of the renewal of the emergency rule (the “Notice of Renewal of Emergency Rule”) shall be published before the expiration of the existing emergency rule. The Notice of Renewal of Emergency Rule shall be published in a newspaper of general circulation within the county or counties in which the

District is located and shall include the specific facts and reasons for such renewal.

For emergency rules with an effective period of longer than ninety
(90) days which are intended to replace an existing rule, the Rulemaking Record for the existing rule, as required by Section 13 of this Rule, shall specifically identify the emergency rule that is intended to supersede the existing rule as well as the date that the emergency rule was adopted by the District.

The District may supersede an emergency rule in effect through the adoption of another emergency rule before the superseded rule expires. The District shall post on its website and publish a Notice of Emergency Rule, in accordance with Section 11(b) of this Rule, identifying the reason for adopting the superseding rule. The superseding rule shall not be in effect longer than the duration of the effective period of the superseded rule.
The District may make technical changes to an emergency rule within the first seven (7) days after the rule is adopted, and such changes shall be published in a Notice of Correction as set forth in Section 6(a) of this Rule.

The District may repeal an emergency rule before it expires by publishing a notice (“Notice of Repeal of Emergency Rule”) in a newspaper of general circulation within the county or counties in which the District is located. The Notice of Repeal of Emergency Rule shall include the following information:

The full text of the emergency rule and a summary thereof;

The rule number; and

A short and plain explanation as to why the conditions specified in the Notice of Emergency Rule no longer require the emergency rule.
Negotiated Rulemaking. The District may use negotiated rulemaking in developing and adopting rules pursuant to Section 120.54(2)(d) of the Florida Statutes, except that any notices required under Section 120.54(2)(d) of the Florida Statutes, may be published in a newspaper of general circulation within the county or counties in which the District is located.

Rulemaking Record. In all rulemaking proceedings, the District shall compile and maintain a rulemaking record (“Rulemaking Record”) which shall be on file with the District at least twenty-one (21) days prior to the proposed adoption date of the rule. The Rulemaking Record shall include, as applicable:
A copy of the rule;

Any material incorporated by reference in the rule;

A detailed written statement of the facts and circumstances justifying the proposed rule;
Any SERC for the rule, if required by Section 120.54(3)(b)1. of the Florida Statutes or otherwise prepared, and any information created or used by the District in determining whether a SERC is required;

A statement of the extent to which the proposed rule relates to federal standards on rules on the same subject;

The Notice of Rule Development, Notice of Rulemaking, and notice(s) of any workshops held pursuant to Section 8 of this Rule; and
If an emergency rule is intended to supersede an existing rule, the emergency rule number and the date that the emergency rule was adopted by the District.

Petitions to Challenge Rules.

Any person substantially affected by a proposed or existing rule may seek an administrative determination of the invalidity of the rule on the ground that the rule is an invalid exercise of the District’s authority.

A petition alleging the invalidity of a proposed rule shall be filed within twenty-one (21) days after the date of publication of Notice of Rulemaking, within ten (10) days after the final public hearing is held on the proposed rule; within twenty (20) days after the SERC or revised SERC has been prepared and made available as provided in Section 120.541(1)(d) of the Florida Statutes, if applicable; or within twenty (20) days after the date of publication of the Notice of Rule Withdrawal required by Section 7(c) of this Rule.
A petition alleging the invalidity of an existing rule may be filed at any time during which the rule is in effect.

The petition seeking an administrative determination must state with particularity the provisions alleged to be invalid with sufficient explanation of the facts or grounds for the alleged invalidity and facts sufficient to show that the person challenging a proposed or existing rule is substantially affected by it. A person who is not substantially affected by the proposed rule as initially noticed, but who is substantially affected by the rule as a result of a change, may challenge any provision of the resulting proposed rule.

The petition shall be filed with the District. Within ten (10) days after receiving the petition, or seven (7) days if the challenge relates to an emergency rule, the Chairperson shall, if the petition complies with the requirements of subsection (b) of this section, designate any member of the Board (including the Chairperson), District Manager, District Counsel, or other person as a hearing officer who shall conduct a hearing within thirty
(30) days thereafter, or fourteen (14) days if the challenge relates to an emergency rule, unless the petition is withdrawn or a continuance is granted by agreement of the parties. The failure of the District to follow the applicable rulemaking procedures or requirements in this Rule shall be presumed to be material; however, the District may rebut this presumption by showing that the substantial interests of the petitioner and the fairness of the proceedings have not been impaired.

At the hearing, the petitioner and the District shall be adverse parties. Other substantially affected persons may join the proceedings as intervenors on appropriate terms which shall not unduly delay the proceedings.
Hearings held under this section shall be de novo in nature. For proposed rules, the petitioner has the burden to prove by a preponderance of the evidence that it would be substantially affected by the proposed rule, and the District has the burden to prove by a preponderance of the evidence that the proposed rule is not an invalid exercise of delegated legislative authority as to the objections raised. For existing rules, the petitioner has a burden of proving by a preponderance of the evidence that the existing rule is an invalid exercise of District authority as to the objections raised. During the hearing, the hearing officer may:

Administer oaths and affirmations;

Rule upon offers of proof and receive relevant evidence;

Regulate the course of the hearing, including any pre-hearing matters;
Enter orders; and

Make or receive offers of settlement, stipulation, and adjustment.

Within thirty (30) days after the hearing, or fourteen (14) days of the challenge relate to an emergency rule, the hearing officer shall render a decision and state the reasons therefor in writing. The hearing officer’s order shall be considered final agency action. The hearing officer may declare all or part of a proposed or existing rule invalid. For a proposed rule, the proposed rule or provision thereof declared invalid shall not be adopted unless the decision of the hearing officer is reversed on appeal. In

the event part of a proposed rule is declared invalid, the District may, in its sole discretion, withdraw the proposed rule in its entirety. For an existing rule, the rule or part thereof declared invalid shall become void when the time for filing an appeal expires. In the event that a proposed or existing rule has been declared invalid in whole or part, the District shall promptly publish notice of such occurrence published in a newspaper of general circulation within the county or counties in which the District is located.

Variances and Waivers. A “variance” means a decision by the District to grant a modification to all or part of the literal requirements of a rule to a person who is subject to the rule. A “waiver” means a decision by the District not to apply all or part of a rule to a person who is subject to the rule. Variances and waivers from District rules may be granted subject to the following:

Variances and waivers shall be granted when the person subject to the rule demonstrates that the purpose of the underlying statute will be or has been achieved by other means by the person, and when application of the rule would create a substantial hardship or would violate principles of fairness. For purposes of this section, “substantial hardship” means a demonstrated economic, technological, legal, or other type of hardship to the person requesting the variance or waiver. For purposes of this section, “principles of fairness” are violated when the literal application of a rule affects a particular person in a manner significantly different from the way it affects other similarly situated persons who are subject to the rule.
A person who is subject to regulation by a District rule may file a petition with the District, requesting a variance or waiver from the District’s rule. Each petition shall specify:

The rule from which a variance or waiver is requested;

The type of action requested;
The specific facts that would justify a waiver or variance for the petitioner; and
The reason why the variance or the waiver requested would serve the purposes of the underlying statute.

The District shall review the petition and may request only that information needed to clarify the petition or to answer new questions raised by or directly related to the petition. If the petitioner asserts that any request for additional information is not authorized by law or by rule of the District, the District shall proceed, at the petitioner’s written request, to process the petition.

The Board shall grant or deny a petition for variance or waiver and shall announce such disposition at a publicly held meeting of the Board, within ninety (90) days after receipt of the original petition, the last item of timely requested additional material, or the petitioner’s written request to finish processing the petition. The District’s statement granting or denying the petition shall contain a statement of the relevant facts and reasons supporting the District’s action. The District shall maintain a record of the type and disposition of each petition filed.
Rates, Fees, Rentals and Other Charges. All rates, fees, rentals, or other charges shall be subject to rulemaking proceedings.

Specific Authority: §§ 190.011(5), 190.011(15), 190.035, Fla. Stat.
Law Implemented: §§ 120.54, 120.542, 120.5435, 120.56, 120.81(2), 190.011(5), 190.035(2), Fla. Stat.

Rule 3.0	Competitive Purchase.

Purpose and Scope.  In order to comply with Sections 190.033(1) through (3),
287.055 and 287.017 of the Florida Statutes, the following provisions shall apply to the purchase of Professional Services, insurance, construction contracts, design-build services, goods, supplies, and materials, Contractual Services, and maintenance services.

Board Authorization. Except in cases of an Emergency Purchase, a competitive purchase governed by these Rules shall only be undertaken after authorization by the Board.

Definitions.

“Competitive Solicitation” means a formal, advertised procurement process, other than an Invitation to Bid, Request for Proposals, or Invitation to Negotiate, approved by the Board to purchase commodities and/or services which affords vendors fair treatment in the competition for award of a District purchase contract.

“Continuing Contract” means a contract for Professional Services entered into in accordance with Section 287.055 of the Florida Statutes, between the District and a firm, whereby the firm provides Professional Services to the District for projects in which the costs do not exceed two million dollars ($2,000,000), for a study activity when the fee for such Professional Services to the District does not exceed two hundred thousand dollars ($200,000), or for work of a specified nature as outlined in the contract with the District, with no time limitation except that the contract must provide a termination clause (for example, a contract for general District engineering services). Firms providing Professional Services under Continuing Contracts shall not be required to bid against one another.

“Contractual Service” means the rendering by a contractor of its time and effort rather than the furnishing of specific commodities. The term applies only to those services rendered by individuals and firms who are independent contractors. Contractual Services do not include auditing services, Maintenance Services, or Professional Services as defined in Section 287.055(2)(a) of the Florida Statutes, and these Rules. Contractual Services also do not include any contract for the furnishing of labor or materials for the construction, renovation, repair, modification, or demolition of any facility, building, portion of building, utility, park, parking lot, or structure or other improvement to real property entered into pursuant to Chapter 255 of the Florida Statutes, and Rules 3.5 or 3.6.

“Design-Build Contract” means a single contract with a Design-Build Firm for the design and construction of a public construction project.

“Design-Build Firm” means a partnership, corporation or other legal entity that:
Is certified under Section 489.119 of the Florida Statutes, to engage in contracting through a certified or registered general contractor or a certified or registered building contractor as the qualifying agent; or
Is certified under Section 471.023 of the Florida Statutes, to practice or to offer to practice engineering; certified under Section 481.219 of the Florida Statutes, to practice or to offer to practice architecture; or certified under Section 481.319 of the Florida Statutes, to practice or to offer to practice landscape architecture.

“Design Criteria Package” means concise, performance-oriented drawings or specifications for a public construction project. The purpose of the Design Criteria Package is to furnish sufficient information to permit Design-Build Firms to prepare a bid or a response to the District’s Request for Proposals, or to permit the District to enter into a negotiated Design-Build Contract. The Design Criteria Package must specify performance-based criteria for the public construction project, including the legal description of the site, survey information concerning the site, interior space requirements, material quality standards, schematic layouts and conceptual design criteria of the project, cost or budget estimates, design and construction schedules, site development requirements, provisions for utilities, stormwater retention and disposal, and parking requirements applicable to the project. Design Criteria Packages shall require firms to submit information regarding the qualifications, availability, and past work of the firms, including the partners and members thereof.

“Design Criteria Professional” means a firm who holds a current certificate of registration under Chapter 481 of the Florida Statutes, to practice architecture or landscape architecture, or a firm who holds a current certificate as a registered engineer under Chapter 471 of the Florida Statutes, to practice engineering, and who is employed by or under contract to the District to provide professional architect services, landscape architect services, or engineering services in connection with the preparation of the Design Criteria Package.

“Emergency Purchase” means a purchase necessitated by a sudden unexpected turn of events (for example, acts of God, riot, fires, floods, hurricanes, accidents, or any circumstances or cause beyond the control of the Board in the normal conduct of its business), where the Board finds that the delay incident to competitive purchase would be detrimental to the interests of the District. This includes, but is not limited to, instances where

the time to competitively award the project will jeopardize the funding for the project, will materially increase the cost of the project, or will create an undue hardship on the public health, safety, or welfare.

“Invitation to Bid” is a written solicitation for sealed bids with the title, date, and hour of the public bid opening designated specifically and defining the commodity or service involved. It includes printed instructions prescribing conditions for bidding, qualification, evaluation criteria, and provides for a manual signature of an authorized representative. It may include one or more bid alternates.
“Invitation to Negotiate” means a written solicitation for competitive sealed replies to select one or more vendors with which to commence negotiations for the procurement of commodities or services.

“Negotiate” means to conduct legitimate, arm’s length discussions and conferences to reach an agreement on a term or price.
“Professional Services” means those services within the scope of the practice of architecture, professional engineering, landscape architecture, or registered surveying and mapping, as defined by the laws of Florida, or those services performed by any architect, professional engineer, landscape architect, or registered surveyor and mapper, in connection with the firm’s or individual’s professional employment or practice.
“Proposal (or Reply or Response) Most Advantageous to the District” means, as determined in the sole discretion of the Board, the proposal, reply, or response that is:

Submitted by a person or firm capable and qualified in all respects to perform fully the contract requirements, who has the integrity and reliability to assure good faith performance;

The most responsive to the Request for Proposals, Invitation to Negotiate, or Competitive Solicitation as determined by the Board; and

For a cost to the District deemed by the Board to be reasonable.

“Purchase” means acquisition by sale, rent, lease, lease/purchase, or installment sale. It does not include transfer, sale, or exchange of goods, supplies, or materials between the District and any federal, state, regional or local governmental entity or political subdivision of the State of Florida.

“Request for Proposals” or “RFP” is a written solicitation for sealed proposals with the title, date, and hour of the public opening designated and

requiring the manual signature of an authorized representative. It may provide general information, applicable laws and rules, statement of work, functional or general specifications, qualifications, proposal instructions, work detail analysis, and evaluation criteria as necessary.
“Responsive and Responsible Bidder” means an entity or individual that has submitted a bid that conforms in all material respects to the Invitation to Bid and has the capability in all respects to fully perform the contract requirements and the integrity and reliability that will assure good faith performance. “Responsive and Responsible Vendor” means an entity or individual that has submitted a proposal, reply, or response that conforms in all material respects to the Request for Proposals, Invitation to Negotiate, or Competitive Solicitation and has the capability in all respects to fully perform the contract requirements and the integrity and reliability that will assure good faith performance. In determining whether an entity or individual is a Responsive and Responsible Bidder (or Vendor), the District may consider, in addition to factors described in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, the following:

The ability and adequacy of the professional personnel employed by the entity/individual;

The past performance of the entity/individual for the District and in other professional employment;
The willingness of the entity/individual to meet time and budget requirements;

The geographic location of the entity’s/individual’s headquarters or office in relation to the project;
The	recent,	current,	and	projected	workloads	of	the entity/individual;

The volume of work previously awarded to the entity/individual;

Whether the cost components of the bid or proposal are appropriately balanced; and
Whether the entity/individual is a certified minority business enterprise.

“Responsive Bid,” “Responsive Proposal,” “Responsive Reply,” and “Responsive Response” all mean a bid, proposal, reply, or response which conforms in all material respects to the specifications and conditions in the

Invitation to Bid, Request for Proposals, Invitations to Negotiate, or Competitive Solicitation document and these Rules, and the cost components of which, if any, are appropriately balanced. A bid, proposal, reply or response is not responsive if the person or firm submitting it fails to meet any material requirement relating to the qualifications, financial stability, or licensing of the bidder.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.033, 255.20, 287.055, Fla. Stat.

Rule 3.1	Procedure Under the Consultants’ Competitive Negotiations Act.

Scope. The following procedures are adopted for the selection of firms or individuals to provide Professional Services exceeding the thresholds herein described, for the negotiation of such contracts, and to provide for protest of actions of the Board under this Rule. As used in this Rule, “Project” means that fixed capital outlay study or planning activity when basic construction cost is estimated by the District to exceed the threshold amount provided in Section 287.017 of the Florida Statutes, for CATEGORY FIVE, or for a planning study activity when the fee for Professional Services is estimated by the District to exceed the threshold amount provided in Section 287.017 for CATEGORY TWO, as such categories may be amended or adjusted from time to time.
Qualifying Procedures. In order to be eligible to provide Professional Services to the District, a consultant must, at the time of receipt of the firm’s qualification submittal:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the consultant is a corporation; and
Meet any qualification requirements set forth in the District’s Request for Qualifications.
Evidence of compliance with this Rule may be submitted with the qualifications, if requested by the District. In addition, evidence of compliance must be submitted any time requested by the District.
Public Announcement. Except in cases of valid public emergencies as certified by the Board, the District shall announce each occasion when Professional Services are required for a Project or a Continuing Contract by publishing a notice providing a general description of the Project, or the nature of the Continuing Contract, and the method for interested consultants to apply for consideration. The notice shall appear in at least one (1) newspaper of general circulation within the county or counties in which the District is located and in such other places as the District deems appropriate. The notice must allow at least fourteen (14) days for submittal of qualifications from the date of publication. The District may maintain lists of consultants interested in receiving such notices. These consultants are encouraged to submit annually statements of qualifications and performance data. The District shall make reasonable efforts to provide copies of any notices to such consultants, but the failure to do so shall not give such consultants any bid protest or other rights or otherwise disqualify any otherwise valid procurement process. The Board has

the right to reject any and all qualifications, and such reservation shall be included in the published notice. Consultants not receiving a contract award shall not be entitled to recover from the District any costs of qualification package preparation or submittal.
Competitive Selection.

The Board shall review and evaluate the data submitted in response to the notice described in section (3) of this Rule regarding qualifications and performance ability, as well as any statements of qualifications on file. The Board shall conduct discussions with, and may require public presentation by consultants regarding their qualifications, approach to the Project, and ability to furnish the required services. The Board shall then select and list the consultants, in order of preference, deemed to be the most highly capable and qualified to perform the required Professional Services, after considering these and other appropriate criteria:

The ability and adequacy of the professional personnel employed by each consultant;
Whether a consultant is a certified minority business enterprise;

Each consultant’s past performance;

The willingness of each consultant to meet time and budget requirements;

The geographic location of each consultant’s headquarters, office and personnel in relation to the project;
The recent, current, and projected workloads of each consultant; and

The volume of work previously awarded to each consultant by the District.

Nothing in these Rules shall prevent the District from evaluating and eventually selecting a consultant if less than three (3) Responsive qualification packages, including packages indicating a desire not to provide Professional Services on a given Project, are received.

If the selection process is administered by any person or committee other than the full Board, the selection made will be presented to the full Board with a recommendation that competitive negotiations be instituted with the selected firms in order of preference listed.

Notice of the rankings adopted by the Board, including the rejection of some or all qualification packages, shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Request for Qualifications. The notice shall include the following statement: Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests of the District’s ranking decisions under this Rule shall be in accordance with the procedures set forth in Rule 3.11.
Competitive Negotiation.

After the Board has authorized the beginning of competitive negotiations, the District may begin such negotiations with the firm listed as most qualified to perform the required Professional Services at a rate or amount of compensation which the Board determines is fair, competitive, and reasonable.

In negotiating a lump-sum or cost-plus-a-fixed-fee professional contract for more than the threshold amount provided in Section 287.017 of the Florida Statutes, for CATEGORY FOUR, the firm receiving the award shall be required to execute a truth-in-negotiation certificate stating that “wage rates and other factual unit costs supporting the compensation are accurate, complete and current at the time of contracting.” In addition, any professional service contract under which such a certificate is required, shall contain a provision that “the original contract price and any additions thereto, shall be adjusted to exclude any significant sums by which the Board determines the contract price was increased due to inaccurate, incomplete, or noncurrent wage rates and other factual unit costs.”

Should the District be unable to negotiate a satisfactory agreement with the firm determined to be the most qualified at a price deemed by the District to be fair, competitive, and reasonable, then negotiations with that firm shall be terminated and the District shall immediately begin negotiations with the second most qualified firm. If a satisfactory agreement with the second firm cannot be reached, those negotiations shall be terminated and negotiations with the third most qualified firm shall be undertaken.

Should the District be unable to negotiate a satisfactory agreement with one of the top three (3) ranked consultants, additional firms shall be selected by the District, in order of their competence and qualifications. Negotiations shall continue, beginning with the first-named firm on the list, until an agreement is reached or the list of firms is exhausted.

Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Continuing Contract. Nothing in this Rule shall prohibit a Continuing Contract between a consultant and the District.
Emergency Purchase. The District may make an Emergency Purchase without complying with these Rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board meeting.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 190.011(3), 190.033, 287.055, Fla. Stat.

Rule 3.2	Procedure Regarding Auditor Selection.

In order to comply with the requirements of Section 218.391 of the Florida Statutes, the following procedures are outlined for selection of firms or individuals to provide Auditing Services and for the negotiation of such contracts. “Auditing Services” means those services within the scope of the practice of a certified public accounting firm licensed under Chapter 473 of the Florida Statutes, and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy. For audits required under Chapter 190 of the Florida Statutes but not meeting the thresholds of Chapter 218 of the Florida Statutes, the District need not follow these procedures but may proceed with the selection of a firm or individual to provide Auditing Services and for the negotiation of such contracts in the manner the Board determines is in the best interests of the District.

Establishment of Auditor Selection Committee. Prior to a public announcement under section (3) of this Rule that Auditing Services are required, the Board shall establish an auditor selection committee (“Committee”), the primary purpose of which is to assist the Board in selecting an auditor to conduct the annual financial audit required by Section 218.39 of the Florida Statutes. The Committee shall include at least three individuals, at least one of which must also be a member of the Board. The establishment and selection of the Committee must be conducted at a publicly noticed and held meeting of the Board. The Chairperson of the Committee must be a member of the Board. An employee, a chief executive officer, or a chief financial officer of the District may not serve as a member of the Committee; provided however such individual may serve the Committee in an advisory capacity.
Establishment of Minimum Qualifications and Evaluation Criteria. Prior to a public announcement under section (3) of this Rule that Auditing Services are required, the Committee shall meet at a publicly noticed meeting to establish minimum qualifications and factors to use for the evaluation of Auditing Services to be provided by a certified public accounting firm licensed under Chapter 473 of the Florida Statutes, and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy.

Minimum Qualifications. In order to be eligible to submit a proposal, a firm must, at all relevant times including the time of receipt of the proposal by the District:

Hold all required applicable state professional licenses in good standing;
Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the proposer is a corporation; and

Meet any pre-qualification requirements established by the Committee and set forth in the RFP or other specifications.

If requested in the RFP or other specifications, evidence of compliance with the minimum qualifications as established by the Committee must be submitted with the proposal.

Evaluation Criteria. The factors established for the evaluation of Auditing Services by the Committee shall include, but are not limited to:
Ability of personnel;

Experience;

Ability to furnish the required services; and

Such other factors as may be determined by the Committee to be applicable to its particular requirements.

The Committee may also choose to consider compensation as a factor. If the Committee establishes compensation as one of the factors, compensation shall not be the sole or predominant factor used to evaluate proposals.

Public Announcement. After identifying the factors to be used in evaluating the proposals for Auditing Services as set forth in section (2) of this Rule, the Committee shall publicly announce the opportunity to provide Auditing Services. Such public announcement shall include a brief description of the audit and how interested firms can apply for consideration and obtain the RFP. The notice shall appear in at least one (1) newspaper of general circulation within the county or counties in which the District is located. The public announcement shall allow for at least seven (7) days for the submission of proposals.

Request for Proposals. The Committee shall provide interested firms with a Request for Proposals (“RFP”). The RFP shall provide information on how proposals are to be evaluated and such other information the Committee determines is necessary for the firm to prepare a proposal. The RFP shall state the time and place for submitting proposals, which may be submitted either electronically or via hard copy as determined by the District and provided for in the RFP. For the avoidance of doubt, the Proposals shall not be required to be publicly opened at the date, time, and place provided for in the RFP relative to the submission of Proposals.

Committee’s Evaluation of Proposals and Recommendation. The Committee shall meet at a publicly held meeting that is publicly noticed for a reasonable time in advance of the meeting to evaluate all qualified proposals and may, as part of the evaluation, require that each interested firm provide a public presentation where the Committee may conduct discussions with the firm, and where the firm may present information, regarding the firm’s qualifications. At the public meeting, the Committee shall rank and recommend in order of preference no fewer than three firms deemed to be the most highly qualified to perform the required services after considering the factors established pursuant to subsection (2)(b) of this Rule. If fewer than three firms respond to the RFP or if no firms respond to the RFP, the Committee shall recommend such firm as it deems to be the most highly qualified. Notwithstanding the foregoing, the Committee may recommend that any and all proposals be rejected.

Board Selection of Auditor.

Where compensation was not selected as a factor used in evaluating the proposals, the Board shall negotiate with the firm ranked first and inquire of that firm as to the basis of compensation. If the Board is unable to negotiate a satisfactory agreement with the first ranked firm at a price deemed by the Board to be fair, competitive, and reasonable, then negotiations with that firm shall be terminated and the Board shall immediately begin negotiations with the second ranked firm. If a satisfactory agreement with the second ranked firm cannot be reached, those negotiations shall be terminated and negotiations with the third ranked firm shall be undertaken. The Board may reopen formal negotiations with any one of the three top-ranked firms, but it may not negotiate with more than one firm at a time. If the Board is unable to negotiate a satisfactory agreement with any of the selected firms, the Committee shall recommend additional firms in order of the firms’ respective competence and qualifications. Negotiations shall continue, beginning with the first-named firm on the list, until an agreement is reached or the list of firms is exhausted.

Where compensation was selected as a factor used in evaluating the proposals, the Board shall select the highest-ranked qualified firm or document in its public records the reason for not selecting the highest-ranked qualified firm.
In negotiations with firms under this Rule, the Board may allow the District Manager, District Counsel, or other designee to conduct negotiations on its behalf.

Notwithstanding the foregoing, the Board may reject any or all proposals. The Board shall not consider any proposal, or enter into any contract for Auditing Services, unless the proposed agreed-upon compensation is

reasonable to satisfy the requirements of Section 218.39 of the Florida Statutes, and the needs of the District.

Contract. Any agreement reached under this Rule shall be evidenced by a written contract, which may take the form of an engagement letter signed and executed by both parties. The written contract shall include all provisions and conditions of the procurement of such services and shall include, at a minimum, the following:

A provision specifying the services to be provided and fees or other compensation for such services;

A provision requiring that invoices for fees or other compensation be submitted in sufficient detail to demonstrate compliance with the terms of the contract;

A provision setting forth deadlines for the auditor to submit a preliminary draft audit report to the District for review and to submit a final audit report no later than June 30 of the fiscal year that follows the fiscal year for which the audit is being conducted;

A provision specifying the contract period, including renewals, and conditions under which the contract may be terminated or renewed. The maximum contract period including renewals shall be five (5) years. A renewal may be done without the use of the auditor selection procedures provided in this Rule but must be in writing.

Provisions required by law that require the auditor to comply with public records laws.

Notice of Award. Once a negotiated agreement with a firm or individual is reached, or the Board authorizes the execution of an agreement with a firm where compensation was a factor in the evaluation of proposals, notice of the intent to award, including the rejection of some or all proposals, shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the RFP. The notice shall include the following statement: “Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests regarding the award of contracts under this Rule shall be as provided for in Rule 3.11. No proposer shall be entitled to recover any costs of proposal preparation or submittal from the District.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 119.0701, 218.33, 218.391, Fla. Stat.

Rule 3.3	Purchase of Insurance.

Scope. The purchases of life, health, accident, hospitalization, legal expense, or annuity insurance, or all of any kinds of such insurance for the officers and employees of the District, and for health, accident, hospitalization, and legal expenses upon a group insurance plan by the District, shall be governed by this Rule. This Rule does not apply to the purchase of any other type of insurance by the District, including but not limited to liability insurance, property insurance, and directors and officers insurance. Nothing in this Rule shall require the District to purchase insurance.
Procedure. For a purchase of insurance within the scope of these Rules, the following procedure shall be followed:
The Board shall cause to be prepared a Notice of Invitation to Bid.

Notice of the Invitation to Bid shall be advertised at least once in a newspaper of general circulation within the county or counties in which the District is located. The notice shall allow at least fourteen (14) days for submittal of bids.
The District may maintain a list of persons interested in receiving notices of Invitations to Bid. The District shall make reasonable efforts to provide copies of any notices to such persons, but the failure to do so shall not give such consultants any bid protest or other rights or otherwise disqualify any otherwise valid procurement process.

Bids shall be opened at the time and place noted in the Invitation to Bid.

If only one (1) response to an Invitation is received, the District may proceed with the purchase. If no response to an Invitation to Bid is received, the District may take whatever steps are reasonably necessary in order to proceed with the purchase.

The Board has the right to reject any and all bids and such reservations shall be included in all solicitations and advertisements.

Simultaneously with the review of the submitted bids, the District may undertake negotiations with those companies that have submitted reasonable and timely bids and, in the opinion of the District, are fully qualified and capable of meeting all services and requirements. Bid responses shall be evaluated in accordance with the specifications and criteria contained in the Invitation to Bid; in addition, the total cost to the District, the cost, if any, to the District officers, employees, or their dependents, the geographic location of the company’s headquarters and offices in relation to the District, and the ability of the company to guarantee

premium stability may be considered. A contract to purchase insurance shall be awarded to that company whose response to the Invitation to Bid best meets the overall needs of the District, its officers, employees, and/or dependents.
Notice of the intent to award, including rejection of some or all bids, shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid. The notice shall include the following statement: “Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests of the District’s procurement of insurance under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: § 112.08, Fla. Stat.

Rule 3.4	Pre-qualification

Scope. In its discretion, the District may undertake a pre-qualification process in accordance with this Rule for vendors to provide construction services, goods, supplies, and materials, Contractual Services, and maintenance services.

Procedure. When the District seeks to pre-qualify vendors, the following procedures shall apply:

The Board shall cause to be prepared a Request for Qualifications.

For construction services exceeding the thresholds described in Section
255.20 of the Florida Statutes, the Board must advertise the proposed pre-qualification criteria and procedures and allow at least seven (7) days’ notice of the public hearing for comments on such pre-qualification criteria and procedures. At such public hearing, potential vendors may object to such pre-qualification criteria and procedures. Following such public hearing, the Board shall formally adopt pre-qualification criteria and procedures prior to the advertisement of the Request for Qualifications for construction services.
The Request for Qualifications shall be advertised at least once in a newspaper of general circulation within the county or counties in which the project is located. The notice shall allow at least seven (7) days for submittal of qualifications for goods, supplies and materials, Contractual Services, maintenance services, and construction services under two hundred fifty thousand dollars ($250,000). The notice shall allow at least twenty-one (21) days for submittal of qualifications for construction services estimated to cost over two hundred fifty thousand dollars ($250,000) and thirty (30) days for construction services estimated to cost over five hundred thousand dollars ($500,000).

The District may maintain lists of persons interested in receiving notices of Requests for Qualifications. The District shall make a good faith effort to provide written notice, by e-mail, United States Mail, hand delivery, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any pre-qualification determination or contract awarded in accordance with these Rules and shall not be a basis for a protest of any pre-qualification determination or contract award.
If the District has pre-qualified vendors for a particular category of purchase, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies or responses in response to the applicable Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

In order to be eligible to submit qualifications, a firm or individual must, at the time of receipt of the qualifications:
Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;
Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the vendor is a corporation; and

Meet any special pre-qualification requirements set forth in the Request for Qualifications.

Evidence of compliance with these Rules must be submitted with the qualifications if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the qualifications.

Qualifications shall be presented to the Board, or a committee appointed by the Board, for evaluation in accordance with the Request for Qualifications and this Rule. Minor variations in the qualifications may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature.

All vendors determined by the District to meet the pre-qualification requirements shall be pre-qualified. To assure full understanding of the responsiveness to the requirements contained in a Request for Qualifications, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion and revision of qualifications. For construction services, any contractor pre-qualified and considered eligible by the Department of Transportation to bid to perform the type of work the project entails shall be presumed to be qualified to perform the project.

The Board shall have the right to reject all qualifications if there are not enough to be competitive or if rejection is determined to be in the best interest of the District. No vendor shall be entitled to recover any costs of qualification preparation or submittal from the District.

If the selection process is administered by any person or committee other than the full Board, the selection made will be presented to the full Board with a recommendation that competitive negotiations be instituted with the selected firms in order of preference listed.

Notice of intent to pre-qualify, including rejection of some or all qualifications, shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Request for Qualifications. The notice shall include the following statement: “Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests of the District’s pre-qualification decisions under this Rule shall be in accordance with the procedures set forth in Rule
3.11; provided however, protests related to the pre-qualification criteria and procedures for construction services shall be resolved in accordance with section (2)(b) of this Rule and Section 255.20(1)(b) of the Florida Statutes.

Suspension, Revocation, or Denial of Qualification
The District, for good cause, may deny, suspend, or revoke a prequalified vendor’s pre-qualified status. A suspension, revocation, or denial for good cause shall prohibit the vendor from bidding on any District construction contract for which qualification is required, shall constitute a determination of non-responsibility to bid on any other District construction or maintenance contract, and shall prohibit the vendor from acting as a material supplier or subcontractor on any District contract or project during the period of suspension, revocation, or denial. Good cause shall include the following:

One of the circumstances specified under Section 337.16(2), Fla. Stat., has occurred.
Affiliated contractors submitted more than one proposal for the same work. In this event the pre-qualified status of all of the affiliated bidders will be revoked, suspended, or denied. All bids of affiliated bidders will be rejected.
The vendor made or submitted false, deceptive, or fraudulent statements, certifications, or materials in any claim for payment or any information required by any District contract.

The vendor or its affiliate defaulted on any contract or a contract surety assumed control of financial responsibility for any contract of the vendor.

The vendor’s qualification to bid is suspended, revoked, or denied by any other public or semi-public entity, or the vendor has been the

subject of a civil enforcement proceeding or settlement involving a public or semi-public entity.

The vendor failed to comply with contract or warranty requirements or failed to follow District direction in the performance of a contract.
The vendor failed to timely furnish all contract documents required by the contract specifications, special provisions, or by any state or federal statutes or regulations. If the vendor fails to furnish any of the subject contract documents by the expiration of the period of suspension, revocation, or denial set forth above, the vendor’s pre-qualified status shall remain suspended, revoked, or denied until the documents are furnished.

The vendor failed to notify the District within 10 days of the vendor, or any of its affiliates, being declared in default or otherwise not completing work on a contract or being suspended from qualification to bid or denied qualification to bid by any other public or semi-public agency.

The vendor did not pay its subcontractors or suppliers in a timely manner or in compliance with contract documents.

The vendor has demonstrated instances of poor or unsatisfactory performance, deficient management resulting in project delay, poor quality workmanship, a history of payment of liquidated damages, untimely completion of projects, uncooperative attitude, contract litigation, inflated claims or defaults.

An affiliate of the vendor has previously been determined by the District to be non-responsible, and the specified period of suspension, revocation, denial, or non-responsibility remains in effect.

The vendor or affiliate(s) has been convicted of a contract crime.

The term “contract crime” means any violation of state or federal antitrust laws with respect to a public contract or any violation of any state or federal law involving fraud, bribery, collusion, conspiracy, or material misrepresentation with respect to a public contract.

The term “convicted” or “conviction” means a finding of guilt or a conviction of a contract crime, with or without an adjudication of guilt, in any federal or state trial court of

record as a result of a jury verdict, nonjury trial, or entry of a plea of guilty or nolo contendere.

A denial, suspension, or revocation shall prohibit the vendor from being a subcontractor on District work during the period of denial, suspension, or revocation, except when a prime contractor’s bid has used prices of a subcontractor who becomes disqualified after the bid, but before the request for authorization to sublet is presented.
The District shall inform the vendor in writing of its intent to deny, suspend, or revoke its pre-qualified status and inform the vendor of its right to a hearing, the procedure which must be followed, and the applicable time limits. If a hearing is requested within 10 days after the receipt of the notice of intent, the hearing shall be held within 30 days after receipt by the District of the request for the hearing. The decision shall be issued within 15 days after the hearing.
Such suspension or revocation shall not affect the vendor’s obligations under any preexisting contract.
In the case of contract crimes, the vendor’s pre-qualified status under this Rule shall be revoked indefinitely. For all violations of Rule 3.4(3)(a) other than for the vendor’s conviction for contract crimes, the revocation, denial, or suspension of a vendor’s pre-qualified status under this Rule shall be for a specific period of time based on the seriousness of the deficiency.
Examples of factors affecting the seriousness of a deficiency are:
Impacts on project schedule, cost, or quality of work;
Unsafe conditions allowed to exist;
Complaints from the public;
Delay or interference with the bidding process;
The potential for repetition;
Integrity of the public contracting process;
Effect on the health, safety, and welfare of the public.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.033, 255.0525, 255.20, Fla. Stat.

Rule 3.5	Construction Contracts, Not Design-Build.

Scope. All contracts for the construction or improvement of any building, structure, or other public construction works authorized by Chapter 190 of the Florida Statutes, the costs of which are estimated by the District in accordance with generally accepted cost accounting principles to be in excess of the threshold amount for applicability of Section 255.20 of the Florida Statutes, as that amount may be indexed or amended from time to time, shall be let under the terms of these Rules and the procedures of Section 255.20 of the Florida Statutes, as the same may be amended from time to time. A project shall not be divided solely to avoid the threshold bidding requirements.

Procedure. When a purchase of construction services is within the scope of this Rule, the following procedures shall apply:

The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.
Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation within the county or counties in which the District is located. The notice shall also include the amount of the bid bond, if one is required. The notice shall allow at least twenty-one (21) days for submittal of sealed bids, proposals, replies, or responses, unless the Board, for good cause, determines a shorter period of time is appropriate. Any project projected to cost more than five hundred thousand dollars ($500,000) must be noticed at least thirty (30) days prior to the date for submittal of bids, proposals, replies, or responses. If the Board has previously pre-qualified contractors pursuant to Rule 3.4 and determined that only the contractors that have been pre-qualified will be permitted to submit bids, proposals, replies, and responses, the Notice of Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation need not be published. Instead, the Notice of Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be sent to the pre-qualified contractors by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service.

The District may maintain lists of persons interested in receiving notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations. The District shall make a good faith effort to provide written notice, by e-mail, United States Mail, hand delivery, or to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.

If the District has pre-qualified providers of construction services, then, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies, or responses to Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations.

In order to be eligible to submit a bid, proposal, reply, or response, a firm or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses in good standing;
Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the bidder is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Any contractor that has been found guilty by a court of any violation of federal labor or employment tax laws regarding subjects including but not limited to, reemployment assistance, safety, tax withholding, worker’s compensation, unemployment tax, social security and Medicare tax, wage or hour, or prevailing rate laws within the past 5 years may be considered ineligible by the District to submit a bid, response, or proposal for a District project.

Evidence of compliance with these Rules must be submitted with the bid, proposal, reply, or response, if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.

Bids, proposals, replies, and responses, or the portions of which that include the price, shall be publicly opened at a meeting noticed in accordance with Rule 1.3, and at which at least one district representative is present. The name of each bidder and the price submitted in the bid shall be announced at such meeting and shall be made available upon request. Minutes should be taken at the meeting and maintained by the District. Bids, proposals, replies, and responses shall be evaluated in accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or

Competitive Solicitation and these Rules. Minor variations in the bids, proposals, replies, or responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be corrected by the Board. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non-material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.

The lowest Responsive Bid submitted by a Responsive and Responsible Bidder in response to an Invitation to Bid shall be accepted. In relation to a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, the Board shall select the Responsive Proposal, Reply, or Response submitted by a Responsive and Responsible Vendor which is most advantageous to the District. To assure full understanding of the responsiveness to the solicitation requirements contained in a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, and responses.
The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No contractor shall be entitled to recover any costs of bid, proposal, response, or reply preparation or submittal from the District.

The Board may require potential contractors to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

If less than three (3) Responsive Bids, Proposals, Replies, or Responses are received, the District may purchase construction services or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of construction services, in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the construction services without further competitive selection processes.
If the selection process is administered by any person or committee other than the full Board, the selection made will be presented to the full Board

with a recommendation that competitive negotiations be instituted with the selected firms in order of preference listed.

Notice of intent to award, including rejection of some or all bids, proposals, replies, or responses, shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. The notice shall include the following statement: “Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests of the District’s purchase of construction services under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

Sole Source; Government. Construction services that are only available from a single source are exempt from this Rule. Construction services provided by governmental agencies are exempt from this Rule. This Rule shall not apply to the purchase of construction services, which may include goods, supplies, or materials, that are purchased under a federal, state, or local government contract that has been competitively procured by such federal, state, or local government in a manner consistent with the material procurement requirements of these Rules. A contract for construction services is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process.
Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board Meeting.

Exceptions. This Rule is inapplicable when:

The project is undertaken as repair or maintenance of an existing public facility;
The funding source of the project will be diminished or lost because the time required to competitively award the project after the funds become available exceeds the time within which the funding source must be spent;

The District has competitively awarded a project and the contractor has abandoned the project or the District has terminated the contract; or

The District, after public notice, conducts a public meeting under Section
286.011 of the Florida Statutes, and finds by a majority vote of the Board that it is in the public’s best interest to perform the project using its own services, employees, and equipment.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 189.053, 190.033, 255.0518, 255.0525, 255.20, 287.055, Fla. Stat.

Rule 3.6	Construction Contracts, Design-Build.

Scope. The District may utilize Design-Build Contracts for any public construction project for which the Board determines that use of such contract is in the best interest of the District. When letting a Design-Build Contract, the District shall use the following procedure:
Procedure.

The District shall utilize a Design Criteria Professional meeting the requirements of Section 287.055(2)(k) of the Florida Statutes, when developing a Design Criteria Package, evaluating the proposals and qualifications submitted by Design-Build Firms, and determining compliance of the project construction with the Design Criteria Package. The Design Criteria Professional may be an employee of the District, may be the District Engineer selected by the District pursuant to Section 287.055 of the Florida Statutes, or may be retained pursuant to Rule 3.1. The Design Criteria Professional is not eligible to render services under a Design-Build Contract executed pursuant to the Design Criteria Package.

A Design Criteria Package for the construction project shall be prepared and sealed by the Design Criteria Professional. If the project utilizes existing plans, the Design Criteria Professional shall create a Design Criteria Package by supplementing the plans with project specific requirements, if any.

The Board may either choose to award the Design-Build Contract pursuant to the competitive proposal selection process set forth in Section 287.055(9) of the Florida Statutes, or pursuant to the qualifications-based selection process pursuant to Rule 3.1.
Qualifications-Based Selection. If the process set forth in Rule 3.1 is utilized, subsequent to competitive negotiations, a guaranteed maximum price and guaranteed completion date shall be established.

Competitive Proposal-Based Selection. If the competitive proposal selection process is utilized, the Board, in consultation with the Design Criteria Professional, shall establish the criteria, standards and procedures for the evaluation of Design-Build Proposals based on price, technical, and design aspects of the project, weighted for the project. After a Design Criteria Package and the standards and procedures for evaluation of proposals have been developed, competitive proposals from qualified firms shall be solicited pursuant to the design criteria by the following procedure:

A Request for Proposals shall be advertised at least once in a newspaper of general circulation within the county in which the project is located. The notice shall allow at least twenty-one (21) days for submittal of sealed proposals, unless the Board, for good cause, determines a shorter period of time is appropriate. Any project projected to cost more than five hundred thousand dollars ($500,000) must be noticed at least thirty (30) days prior to the date for submittal of proposals.

The District may maintain lists of persons interested in receiving notices of Requests for Proposals. The District shall make a good faith effort to provide written notice, by e-mail, United States Mail, hand delivery, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.

In order to be eligible to submit a proposal, a firm must, at the time of receipt of the proposals:

Hold the required applicable state professional licenses in good standing, as defined by Section 287.055(2)(h) of the Florida Statutes;

Hold all required applicable federal licenses in good standing, if any;
Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the proposer is a corporation;
Meet any special pre-qualification requirements set forth in the Request for Proposals and Design Criteria Package.

Any contractor that has been found guilty by a court of any violation of federal labor or employment tax laws regarding subjects including but not limited to reemployment assistance, safety, tax withholding, worker’s compensation, unemployment tax, social security and Medicare tax, wage or hour, or prevailing rate laws within the past 5 years may

be considered ineligible by the District to submit a bid, response, or proposal for a District project.

Evidence of compliance with these Rules must be submitted with the proposal if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the proposal.

The proposals, or the portions of which that include the price, shall be publicly opened at a meeting noticed in accordance with Rule 1.3, and at which at least one district representative is present. The name of each bidder and the price submitted in the bid shall be announced at such meeting and shall be made available upon request. Minutes should be taken at the meeting and maintained by the District. In consultation with the Design Criteria Professional, the Board shall evaluate the proposals received based on evaluation criteria and procedures established prior to the solicitation of proposals, including but not limited to qualifications, availability, and past work of the firms and the partners and members thereof. The Board shall then select no fewer than three (3) Design-Build Firms as the most qualified.

The Board shall have the right to reject all proposals if the proposals are too high, or rejection is determined to be in the best interest of the District. No vendor shall be entitled to recover any costs of proposal preparation or submittal from the District.
If less than three (3) Responsive Proposals are received, the District may purchase design-build services or may reject the proposals for lack of competitiveness. If no Responsive Proposals are received, the District may proceed with the procurement of design-build services in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the design-build services without further competitive selection processes.

Notice of the rankings adopted by the Board, including the rejection of some or all proposals, shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of

the Board meeting where the proposals were evaluated if so provided for in the Design Criteria Package. The notice shall include the following statement: “Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests of the District’s rankings under this Rule shall be in accordance with the procedures set forth in Rule 3.11.
The Board shall negotiate a contract with the firm ranking the highest based on the evaluation standards and shall establish a price which the Board determines is fair, competitive and reasonable. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm must be terminated. The Board shall then undertake negotiations with the second most qualified firm, based on the ranking by the evaluation standards. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the second most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm must be terminated. The Board shall then undertake negotiations with the third most qualified firm. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the third most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm must be terminated. Should the Board be unable to negotiate a satisfactory contract with any of the selected firms, the Board shall select additional firms in order of their rankings based on the evaluation standards and continue negotiations until an agreement is reached or the list of firms is exhausted.

After the Board contracts with a firm, the firm shall bring to the Board for approval, detailed working drawings of the project.

The Design Criteria Professional shall evaluate the compliance of the detailed working drawings and project construction with the Design Criteria Package and shall provide the Board with a report of the same.
Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchase. The Board may, in case of public emergency, declare an emergency and immediately proceed with negotiations with the best qualified Design-Build Firm available at the time. The fact that an Emergency Purchase has occurred shall be noted in the minutes of the next Board meeting.

Exceptions. This Rule is inapplicable when:

The project is undertaken as repair or maintenance of an existing public facility;

The funding source of the project will be diminished or lost because the time required to competitively award the project after the funds become available exceeds the time within which the funding source must be spent;

The District has competitively awarded a project and the contractor has abandoned the project or the District has terminated the contractor; or
The District, after public notice, conducts a public meeting under Section
286.011 of the Florida Statutes, and finds by a majority vote of the Board that it is in the public’s best interest to perform the project using its own services, employees, and equipment.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 189.053, 190.033, 255.0518, 255.0525, 255.20, 287.055, Fla. Stat.

Rule 3.7	Payment and Performance Bonds.

Scope. This Rule shall apply to contracts for the construction of a public building, for the prosecution and completion of a public work, or for repairs upon a public building or public work and shall be construed in addition to terms prescribed by any other Rule that may also apply to such contracts.
Required Bond. Upon entering into a contract for any of the services described in section (1) of this Rule in excess of $200,000, the Board shall require that the contractor, before commencing the work, execute and record a payment and performance bond, or other acceptable surety, in an amount equal to the contract price. Notwithstanding the terms of the contract or any other law, the District may not make payment to the contractor until the contractor has provided to the District a certified copy of the recorded bond.

Discretionary Bond. At the discretion of the Board, upon entering into a contract for any of the services described in section (1) of this Rule for an amount not exceeding $200,000, the contractor may be exempted from executing a payment and performance bond.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: § 255.05, Fla. Stat.

Rule 3.8	Goods, Supplies, and Materials.

Purpose and Scope. All purchases of goods, supplies, or materials exceeding the amount provided in Section 287.017 of the Florida Statutes, for CATEGORY FOUR, shall be purchased under the terms of this Rule. Contracts for purchases of “goods, supplies, and materials” do not include printing, insurance, advertising, or legal notices. A contract involving goods, supplies, or materials plus maintenance services may, in the discretion of the Board, be treated as a contract for maintenance services. However, a purchase shall not be divided solely in order to avoid the threshold bidding requirements.
Procedure. When a purchase of goods, supplies, or materials is within the scope of this Rule, the following procedures shall apply:
The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation within the District and within the county or counties in which the District is located. The notice shall also include the amount of the bid bond, if one is required. The notice shall allow at least seven (7) days for submittal of bids, proposals, replies, or responses.

The District may maintain lists of persons interested in receiving notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, or Competitive Solicitations. The District shall make a good faith effort to provide written notice, by e-mail, United States Mail, hand delivery, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.
If the District has pre-qualified suppliers of goods, supplies, and materials, then, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies, or responses.

In order to be eligible to submit a bid, proposal, reply, or response, a firm or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses in good standing;
Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the vendor is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.
Evidence of compliance with these Rules must be submitted with the bid, proposal, reply or response if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.
Any firm or individual whose principal place of business is outside the State of Florida must also submit a written opinion of an attorney at law licensed to practice law in that foreign state, as to the preferences, if any or none, granted by the law of that foreign state to business entities whose principal places of business are in that foreign state, in the letting of any or all public contracts. Failure to submit such a written opinion or submission of a false or misleading written opinion may be grounds for rejection of the bid, proposal, reply, or response.

Bids, proposals, replies, and responses shall be publicly opened at the time and place noted on the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. Bids, proposals, replies, and responses shall be evaluated in accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, and this Rule. Minor variations in the bids, proposals, replies, or responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be corrected by the Board. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non-material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.
The lowest Responsive Bid, after taking into account the preferences provided for in this subsection, submitted by a Responsive and Responsible Bidder in response to an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be accepted. If the lowest Responsive Bid is submitted by a Responsive and Responsible Bidder whose principal place of business is located in a foreign state which does not grant a preference in competitive purchase to businesses whose principal place of business are in that foreign state, the lowest Responsible and Responsive Bidder whose principal place of business is in the State of

Florida shall be awarded a preference of five (5) percent. If the lowest Responsive Bid is submitted by a Responsive and Responsible Bidder whose principal place of business is located in a foreign state which grants a preference in competitive purchase to businesses whose principal place of business are in that foreign state, the lowest Responsible and Responsive Bidder whose principal place of business is in the State of Florida shall be awarded a preference equal to the preference granted by such foreign state.

To assure full understanding of the responsiveness to the solicitation requirements contained in an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, and responses.
The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No vendor shall be entitled to recover any costs of bid, proposal, reply, or response preparation or submittal from the District.

The Board may require bidders and proposers to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

Notice of intent to award, including rejection of some or all bids, proposals, replies, or responses shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. The notice shall include the following statement: “Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests of the District’s purchase of goods, supplies, and materials under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

If less than three (3) Responsive Bids, Proposals, Replies, or Responses are received, the District may purchase goods, supplies, or materials, or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of goods, supplies, and materials, in the manner the Board determines is in the best interests of the District, which

may include but is not limited to a direct purchase of the goods, supplies, and materials without further competitive selection processes.

Goods, Supplies, and Materials included in a Construction Contract Awarded Pursuant to Rule 3.5 or 3.6. There may be occasions where the District has undergone the competitive purchase of construction services which contract may include the provision of goods, supplies, or materials. In that instance, the District may approve a change order to the contract and directly purchase the goods, supplies, and materials. Such purchase of goods, supplies, and materials deducted from a competitively purchased construction contract shall be exempt from this Rule.

Exemption. Goods, supplies, and materials that are only available from a single source are exempt from this Rule. Goods, supplies, and materials provided by governmental agencies are exempt from this Rule. A contract for goods, supplies, or materials is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process. This Rule shall not apply to the purchase of goods, supplies or materials that are purchased under a federal, state, or local government contract that has been competitively procured by such federal, state, or local government in a manner consistent with the material procurement requirements of these Rules.

Renewal. Contracts for the purchase of goods, supplies, and/or materials subject to this Rule may be renewed for a maximum period of five (5) years.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board meeting.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 189.053, 190.033, 287.017, 287.084, Fla. Stat.

Rule 3.9	Maintenance Services.

Scope. All contracts for maintenance of any District facility or project shall be set under the terms of this Rule if the cost exceeds the amount provided in Section
287.017 of the Florida Statutes, for CATEGORY FOUR. A contract involving goods, supplies, and materials plus maintenance services may, in the discretion of the Board, be treated as a contract for maintenance services. However, a purchase shall not be divided solely in order to avoid the threshold bidding requirements.
Procedure. When a purchase of maintenance services is within the scope of this Rule, the following procedures shall apply:
The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation within the county or counties in which the District is located. The notice shall also include the amount of the bid bond, if one is required. The notice shall allow at least seven (7) days for submittal of bids, proposals, replies, or responses.

The District may maintain lists of persons interested in receiving notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations. The District shall make a good faith effort to provide written notice, by e-mail, United States Mail, hand delivery, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.
If the District has pre-qualified suppliers of maintenance services, then, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies, and responses.

In order to be eligible to submit a bid, proposal, reply, or response, a firm or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses in good standing;
Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of

the Florida Statutes, if the vendor is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Evidence of compliance with these Rules must be submitted with the bid, proposal, reply, or response if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.
Bids, proposals, replies, and responses shall be publicly opened at the time and place noted on the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. Bids, proposals, replies, and responses shall be evaluated in accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, and these Rules. Minor variations in the bids, proposals, replies, and responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be corrected by the Board. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non-material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.

The lowest Responsive Bid submitted in response to an Invitation to Bid by a Responsive and Responsible Bidder shall be accepted. In relation to a Request for Proposals, Invitation to Negotiate or Competitive Solicitation the Board shall select the Responsive Proposal, Reply, or Response submitted by a Responsive and Responsible Vendor which is most advantageous to the District. To assure full understanding of the responsiveness to the solicitation requirements contained in a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, or responses.
The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No Vendor shall be entitled to recover any costs of bid, proposal, reply, or response preparation or submittal from the District.

The Board may require bidders and proposers to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

Notice of intent to award, including rejection of some or all bids, proposals, replies, or responses shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. The notice shall include the following statement: “Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests of the District’s procurement of maintenance services under this Rule shall be in accordance with the procedures set forth in Rule 3.11.
If less than three (3) Responsive Bids, Proposals, Replies, or Responses are received, the District may purchase the maintenance services or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of maintenance services, in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the maintenance services without further competitive selection processes.

Exemptions. Maintenance services that are only available from a single source are exempt from this Rule. Maintenance services provided by governmental agencies are exempt from this Rule. A contract for maintenance services is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process.

Renewal. Contracts for the purchase of maintenance services subject to this Rule may be renewed for a maximum period of five (5) years.

Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board meeting.

Specific Authority: §§ 190.011(5), 190.011(15), 190.033, Fla. Stat.
Law Implemented: §§ 119.0701, 190.033, 287.017, Fla. Stat.

Rule 3.10	Contractual Services.

Exemption from Competitive Purchase. Pursuant to Section 190.033(3) of the Florida Statutes, Contractual Services shall not be subject to competitive purchasing requirements. If an agreement is predominantly for Contractual Services, but also includes maintenance services or the purchase of goods and services, the contract shall not be subject to competitive purchasing requirements. Regardless of whether an advertisement or solicitation for Contractual Services is identified as an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, no rights or remedies under these Rules, including but not limited to protest rights, are conferred on persons, firms, or vendors proposing to provide Contractual Services to the District.
Contracts; Public Records. In accordance with Florida law, each contract for Contractual Services shall include provisions required by law that require the contractor to comply with public records laws.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 190.011(3), 190.033, Fla. Stat.

Rule 3.11	Protests with Respect to Proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8,
and 3.9.

The resolution of any protests with respect to proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8, and 3.9 shall be in accordance with this Rule.
Filing.

With respect to a protest regarding qualifications, specifications, documentation, or other requirements contained in a Request for Qualifications, Request for Proposals, Invitation to Bid, or Competitive Solicitation issued by the District, the notice of protest shall be filed in writing within seventy-two (72) calendar hours (excluding Saturdays, Sundays, and state holidays) after the first advertisement of the Request for Qualifications, Request for Proposals, Invitation to Bid, or Competitive Solicitation. A formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturdays, Sundays, and state holidays) after the initial notice of protest was filed. For purposes of this Rule, wherever applicable, filing will be perfected and deemed to have occurred upon receipt by the District. Failure to file a notice of protest shall constitute a waiver of all rights to protest the District’s intended decision. Failure to file a formal written protest shall constitute an abandonment of the protest proceedings and shall automatically terminate the protest proceedings.
Except for those situations covered by subsection (1)(a) of this Rule, any firm or person who is affected adversely by a District’s ranking or intended award under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8, or 3.9 and desires to contest the District’s ranking or intended award, shall file with the District a written notice of protest within seventy-two (72) calendar hours (excluding Saturdays, Sundays, and state holidays) after receipt of the notice of the District’s ranking or intended award or after posting on the District’s website if so provided for in the Request for Qualifications, Request for Proposals, Invitation to Bid, or Competitive Solicitation. A formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturdays, Sundays, and state holidays) after the initial notice of protest was filed. For purposes of this Rule, wherever applicable, filing will be perfected and deemed to have occurred upon receipt by the District. Failure to file a notice of protest shall constitute a waiver of all rights to protest the District’s ranking or intended award. Failure to file a formal written protest shall constitute an abandonment of the protest proceedings and shall automatically terminate the protest proceedings.

If the requirement for the posting of a protest bond and the amount of the protest bond, which may be expressed by a percentage of the contract to be

awarded or a set amount, is disclosed in the District’s competitive solicitation documents for a particular purchase under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8, or 3.9, any person who files a notice of protest must post the protest bond. The amount and form of the protest bond shall be determined by District staff after consultation with the Board and within the limits, if any, imposed by Florida law. In the event the protest is successful, the protest bond shall be refunded to the protestor. In the event the protest is unsuccessful, the protest bond shall be applied towards the District’s costs, expenses, and attorney’s fees associated with hearing and defending the protest. In the event the protest is settled by mutual agreement of the parties, the protest bond shall be distributed as agreed to by the District and protestor.
The District does not accept documents filed by e-mail or facsimile transmission. Filings are only accepted during normal business hours.
Contract Execution. Upon receipt of a notice of protest which has been timely filed, the District shall not execute the contract under protest until the subject of the protest is resolved. However, if the District sets forth in writing particular facts and circumstances showing that delay incident to protest proceedings will jeopardize the funding for the project, will materially increase the cost of the project, or will create an immediate and serious danger to the public health, safety, or welfare, the contract may be executed.

Informal Proceeding. If the Board determines a protest does not involve a disputed issue of material fact, the Board may, but is not obligated to, schedule an informal proceeding to consider the protest. Such informal proceeding shall be at a time and place determined by the Board. Notice of such proceeding shall be sent via e-mail (with a delivery and read receipt), United States Mail, or hand delivery to the protestor and any substantially affected persons or parties not less than three (3) calendar days prior to such informal proceeding. Within thirty (30) calendar days following the informal proceeding, the Board shall issue a written decision setting forth the factual, legal, and policy grounds for its decision.

Formal Proceeding. If the Board determines a protest involves disputed issues of material fact or if the Board elects not to use the informal proceeding process provided for in section (3) of this Rule, the District shall schedule a formal hearing to resolve the protest. The Chairperson shall designate any member of the Board (including the Chairperson), District Manager, District Counsel, or other person as a hearing officer to conduct the hearing. The hearing officer may:
Administer oaths and affirmations;

Rule upon offers of proof and receive relevant evidence;

Regulate the course of the hearing, including any pre-hearing matters;

Enter orders; and

Make or receive offers of settlement, stipulation, and adjustment.

The hearing officer shall, within thirty (30) days after the hearing or receipt of the hearing transcript, whichever is later, file a recommended order which shall include a caption, time and place of hearing, appearances entered at the hearing, statement of the issues, findings of fact and conclusions of law, separately stated, and a recommendation for final District action. The District shall allow each party fifteen
(15) days in which to submit written exceptions to the recommended order. The District shall issue a final order within sixty (60) days after the filing of the recommended order.

Rejection of all Qualifications, Bids, Proposals, Replies and Responses after Receipt of Notice of Protest. If the Board determines there was a violation of law, defect, or an irregularity in the competitive solicitation process, the Bids, Proposals, Replies, and Responses are too high, or if the Board determines it is otherwise in the District’s best interest, the Board may reject all qualifications, bids, proposals, replies, and responses and start the competitive solicitation process anew. If the Board decides to reject all qualifications, bids, proposals, replies, and responses and start the competitive solicitation process anew, any pending protests shall automatically terminate.

Judicial Review. A party who is adversely affected by final District action is entitled to judicial review. Judicial review shall be sought in the county where the District is located. All proceedings shall be instituted by filing a notice of appeal or petition for review in accordance with the Florida Rules of Appellate Procedure within thirty (30) calendar days after the rendition of the decision being appealed. The filing of an appeal does not itself stay enforcement of the final District decision. Judicial review of any District action shall be confined to the record transmitted. The record for judicial review shall be compiled in accordance with the Florida Rules of Appellate Procedure. Failure to file a notice of appeal or petition for review within the time prescribed herein shall constitute a waiver of judicial review proceedings.

Intervenors. Other substantially affected persons may join the proceedings as intervenors on appropriate terms which shall not unduly delay the proceedings.

Settlement. Nothing herein shall preclude the settlement of any protest under this Rule at any time.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 120.69(2)(a), 190.033, Fla. Stat.

Rule 4.0	Effective Date.

These Rules shall be effective 	, 2026, except that no election of officers required by these Rules shall be required until after the next regular election for the Board.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.011(5), 190.011(15), Fla. Stat.

ELEVENTH ORDER OF BUSINESS

C.

NOTICE OF MEETINGS BANNON LAKES
COMMUNITY DEVELOPMENT DISTRICT

The Board of Supervisors of the Bannon Lakes Community Development District will hold their regularly scheduled public meetings for Fiscal Year 2027 at Bannon Lakes Amenity Center, 435 Bannon Lakes Boulevard, St. Augustine, Florida 32095 at 6:00 p.m. on the third Tuesday of each month as follows unless otherwise noted:

October 20, 2026
November 17, 2026
December 15, 2026
January 19, 2027
February 16, 2027
March 16, 2027
April 20, 2027
May 18, 2027
June 15, 2027
July 20, 2027
August 17, 2027
September 21, 2027

The meetings are open to the public and will be conducted in accordance with the provisions 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. There may be occasions when staff or other individuals may participate by speaker telephone.

Any person requiring special accommodations for the meetings because of a disability or physical impairment should contact the District Office at (904) 940-5850 at least forty-eight (48) hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service at 1-800-955-8770, for aid in contacting the District Office.
Each person who decides to appeal any action taken at the meetings 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.

Matthew Biagetti District Manager

D.

Amenity & Operations Manager’s Reports

Date of report: 7/21/2026	Submitted by: Emily Wright

Amenity Manager Updates

CLUBS/PROGRAMS ACTIVE AT BANNON LAKES
Monday:	Yoga 10:00-11:00 am
Mahjong 1:00pm-5:00pm
Tuesday:	Book Club 7:00pm-10:00pm (2nd Tuesday Monthly)
Wednesday: Women’s Card Club 1:00pm-5:00pm
Men’s Card Club 5:30-9:00 pm Zumba 6:00pm-7:00pm
Thursday:	Games Club 1:00pm-5:00pm Friday:		Yoga 10:00-11:00 am
Bunco 7:00pm-10:00pm (2nd Friday Monthly)
Saturday:	Zumba 9:00am-10:00pm

Upcoming & Completed Events
June 27th – Kids Paint Day 10:00am-1:00pm
July 11th – Pool Party 11:00am-2:00pm
July 18th – Blood Drive 9:00am-2:00pm
August 8th – Back to School Bash 10:00am-1:00pm

Page 1

Operations Manager Updates Completed Projects
Annual flower rotation is complete

Painted walls and trim in clubhouse

Cleaned event field

Fixed playground fence

Pressure washed pool chairs and tables

Cleaned windows in both fitness center and clubhouse

Pressure washed tennis ct.

Continued Treatment of all CDD Ponds (algae concerns)

Onsite staff continues to work to deter Ducks and Geese from the Amenity Center

Page 2

FOURTEENTH ORDER OF BUSINESS

A.

Bannon Lakes
Community Development District

Unaudited Financial Reporting
May 31, 2026

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4-5	
	Month to Month	

6	
	Debt Service Fund Series 2016	

7	
	Debt Service Fund Series 2021	

8	
	Debt Service Fund Series 2022	

9	
	Capital Project Funds	

10	
	Capital Reserve Fund	

11	
	Long Term Debt Report	

12	
	Assessment Receipt Schedule	

13	
	Check Register Summary	

Bannon Lakes
Community Development District Combined Balance Sheet
May 31, 2026

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

Assets:
Cash:
Operating Account - Hancock	

$	

213,093	

$		

-	

$	

-	

$	

88,572	

$	

301,664	

Assessments Receivable	-
Due from Other	-
Due from General Fund	-	-
- 16,224	-
-
-	-	-
-	-
-	16,224	
Due from Capital Fund	-	-	-	-	-	
Due from Debt Service	6,400
Due from Capital Reserve	-
Due from Governmental Units	-	-

-	-

-	-

-	6,400
-
-	
Investments:
State Board of Administration (SBA)	502,787	

-	

-	

160,367	

663,154	
Series 2016
Reserve	-	

369,500	

-	

-	

369,500	
Interest	-	-	-	-	-	
Sinking	-	-	-	-	-	
Revenue	-	500,897	-	-	500,897	
Prepayment	-	-	-	-	-	
Bond Redemption	-	182,582	-	-	182,582	
Construction	-
Series 2021
Reserve	-	-

206,806	-

-	-

-	-
- 206,806	
Interest	-	45	-	-	45	
Prepayment	-	4	-	-	4	
Revenue	-	133,976	-	-	133,976	
Sinking	-	61	-	-	61	
Bond Redemption	-	72,467	-	-	72,467	
Construction	-
Series 2022
Reserve	-	-

259,400	19,936

-	-
-
-	19,936

259,400	
Revenue	-	61	-	-	61	
Interest	-	178,625	-	-	178,625	
Prepayment	-	4	-	-	4	
Sinking	-	66	-	-	66	
Bond Redemption	-	56,671	-	-	56,671	
Construction	-	-	843,800	-	843,800	
Prepaid Expenses	9,368	-	-	-	9,368	
Deposits	50	-	-	-	50	
Total Assets	$	731,698	$	1,977,390	$	863,736	$	248,938	$	3,821,761	
Liabilities:
Accounts Payable	

$	

2,062	

$	

-	$	-	

$	

-	$	

2,062	
Accrued Expenses		0		-	-		-	0	
Due to General Fund		-		6,400	-		-	6,400	
Due to Debt Service - Series 2016		7,163		-	-		-	7,163	
Due to Debt Service - Series 2021		4,035		-	-		-	4,035	
Due to Debt Service - Series 2022		5,027		-	-		-	5,027	
Total Liabilites	$	18,286	$	6,400	$	-	$	-	$	24,686	
Fund Balance:
Nonspendable: Prepaid Items	

$	

9,368	

$	

-	

$	

-	$	

9,368	
Deposits
Restricted for:		50		-	-	-	50	
Debt Service	-	1,970,990	-	-	1,970,990	
Capital Project	-	-	863,736	-	863,736	
Assigned for:											
Capital Reserve Fund	-	-	-	248,938	248,938	
Unassigned	703,994	-	-	-	703,994	
Total Fund Balances	$	713,411	$	1,970,990	$	863,736	$	248,938	$	3,797,075	
						
Total Liabilities & Fund Balance	$	731,698	$	1,977,390	$	863,736	$	248,938	$	3,821,761	

Bannon Lakes
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2026

Adopted	Prorated Budget	Actual	
Budget	Thru 05/31/26	Thru 05/31/26	Variance	

Revenues:		
Special Assessments - Tax Roll	$	1,087,348	$	1,087,348	$	1,087,860	$	512	
Commercial	2,436	2,436	2,436	-	
Interest	15,000	10,000	7,974	(2,026)	
Facility Revenue	2,500	1,667	3,300	1,633	
Miscellaneous	-	-	155	155	
Total Revenues	$	1,107,284	$	1,101,451	$	1,101,725	$	275	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	8,000	$	7,400	$	600	
PR-FICA	918	612	566	46	
Engineering	10,000	6,667	3,421	3,245	
Attorney	18,000	12,000	7,709	4,291	
Annual Audit	4,015	-	-	-	
Assessment Administration	8,348	8,348	8,348	-	
Arbitrage Rebate	1,800	1,800	3,000	(1,200)	
Dissemination Agent	10,029	6,686	6,686	-	
Trustee Fees	18,700	18,700	15,382	3,318	
Management Fees	57,974	38,649	38,649	-	
Information Technology	2,123	1,415	1,415	-	
Website Maintenance	1,415	944	943	-	
Telephone	200	200	299	(99)	
Postage & Delivery	750	750	1,202	(452)	
Meeting Room Rental	1,000	667	-	667	
Insurance General Liability/Public Officials	8,971	8,971	7,885	1,086	
Printing & Binding	1,000	667	414	253	
Legal Advertising	1,000	667	483	183	
Other Current Charges	500	333	483	(150)	
Office Supplies	250	167	5	162	
Dues, Licenses & Subscriptions	175	175	175	-	
Total General & Administrative	$	159,167	$	116,416	$	104,468	$	11,949	

Bannon Lakes
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2026

Adopted	Prorated Budget	Actual	
Budget	Thru 05/31/26	Thru 05/31/26	Variance	

Operations & Maintenance		
Amenity Center Expenditures		
Insurance	$	30,581	$	30,581	$	27,946	$	2,635	
Utilities					
Phone/Internet/Cable	4,300	2,867	2,543	324	
Electric	25,000	16,667	14,603	2,063	
Water/Irrigation	15,000	10,000	6,392	3,608	
Refuse	4,266	2,844	3,021	(177)	
Security					
Security Monitoring	6,694	4,753	4,753	-	
Off-Duty Security - RollKall	12,000	12,000	19,213	(7,213)	
Access Cards	1,000	743	743	-	
Management Contracts					
Facility Management	81,467	54,311	54,311	-	
Facility Attendant	8,820	5,880	759	5,121	
Field Mgmt / Admin	30,000	20,000	20,000	-	
Pool Maintenance	14,865	9,910	9,910	-	
Pool Chemicals	12,679	8,453	6,319	2,134	
Janitorial	10,188	6,792	6,608	184	
Janitorial Supplies	1,840	1,227	-	1,227	
Facility Maintenance	40,000	26,667	26,240	427	
Repairs & Maintenance	55,000	41,714	41,714	-	
Special Events	15,000	5,805	5,805	-	
Holiday Decorations	5,000	3,925	3,925	-	
Fitness Center Repairs/Supplies	7,000	4,667	2,498	2,169	
Office Supplies	1,500	1,076	1,076	-	
ASCAP/BMI Licenses	500	-	-	-	
Pest Control	3,800	2,533	2,080	453	
Nuisance Animal Control	4,788	4,788	6,336	(1,548)	
Subtotal Amenity Center Expenditures	$	391,288	$	278,202	$	266,794	$	11,408	

Grounds Maintenance					
Hydrology Quality/Mitigation	$	28,000	$	11,050	$	11,050	$	-	
Landscape Maintenance	188,916	125,944	125,944	-	
Landscape Contingency	45,000	18,419	18,419	-	
Tree Removals	15,000	650	650	-	
Lake Maintenance	10,234	6,822	6,560	262	
Grounds Maintenance	19,600	13,078	13,078	-	
Pump Repairs	10,000	6,667	-	6,667	
Streetlights	13,000	8,667	8,309	358	
Streetlight Repairs	5,000	3,333	-	3,333	
Irrigation Repairs	15,000	13,415	13,415	-	
Miscellaneous	5,000	3,333	-	3,333	
Reclaim Water	40,000	26,667	31,255	(4,588)	
Storm Cleanup	4,000	-	-	-	
Capital Reserve	158,079	158,079	158,079	-	
Subtotal Grounds Maintenance	$	556,829	$	396,124	$	386,760	$	9,365	
					
Total Operations & Maintenance	$	948,117	$	674,327	$	653,554	$	20,773	
					
Total Expenditures	$	1,107,284	$	790,743	$	758,022	$	32,722	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	343,704		
					
Net Change in Fund Balance	$	-		$	343,704	$	-	
					
Fund Balance - Beginning	$	-		$	369,708		
					
Fund Balance - Ending	$	-		$	713,411		

Bannon Lakes
Community Development District Month to Month

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

Revenues:																
Special Assessments - Tax Roll	$	-	$	63,592	$	126,876  $	680,619  $	199,652  $	6,552  $	10,570	$	-	$	-	$	-	$	-	$	-	$	1,087,860	
Commercial	-	-		-	-	-	2,436	-	-	-	-	-	-		2,436	
Interest	636	268		267	261	1,510	1,835	1,576	1,622	-	-	-	-		7,974	
Facility Revenue	600	-		500	475	575	650	500	-	-	-	-	-		3,300	
Miscellaneous	-	-		49	-	-	106	-	-	-	-	-	-		155	
Total Revenues	$	1,236  $	63,860	$	127,691  $	681,354  $	201,737  $	11,579  $	12,646	$	1,622	$	-	$	-	$	-	$	-	$  1,101,725	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	800  $	1,000	$	1,000  $	800  $	800  $	1,000  $	1,000	$	1,000	$	-	$	-	$	-	$	-	$	7,400	
PR-FICA	61	77	77	61	61	77	77	77	-	-	-	-	566	
Engineering	388	-	233	913	393	556	940	-	-	-	-	-	3,421	
Attorney	1,354	1,175	2,315	1,103	1,763	-	-	-	-	-	-	-	7,709	
Annual Audit	-	-	-	-	-	-	-	-	-	-	-	-	-	
Assessment Administration	8,348	-	-	-	-	-	-	-	-	-	-	-	8,348	
Arbitrage Rebate	-	-	-	1,350	1,200	-	-	450	-	-	-	-	3,000	
Dissemination Agent	836	836	836	836	836	836	836	836	-	-	-	-	6,686	
Trustee Fees	6,450	-	-	8,366	-	567	-	-	-	-	-	-	15,382	
Management Fees	4,831	4,831	4,831	4,831	4,831	4,831	4,831	4,831	-	-	-	-	38,649	
Information Technology	177	177	177	177	177	177	177	177	-	-	-	-	1,415	
Website Maintenance	118	118	118	118	118	118	118	118	-	-	-	-	943	
Telephone	49	89	14	24	28	35	30	30	-	-	-	-	299	
Postage & Delivery	138	326	115	198	118	120	93	96	-	-	-	-	1,202	
Meeting Room Rental	-	-	-	-	-	-	-	-	-	-	-	-	-	
Insurance General Liability/Public Officials	7,885	-	-	-	-	-	-	-	-	-	-	-	7,885	
Printing & Binding	101	63	21	31	42	73	40	43	-	-	-	-	414	
Legal Advertising	71	69	69	67	67	69	71	-	-	-	-	-	483	
Other Current Charges	273	10	-	-	-	-	200	-	-	-	-	-	483	
Office Supplies	1	0	1	1	1	1	1	1	-	-	-	-	5	
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175	
Total General & Administrative	$	32,056  $	8,770	$	9,805  $	18,874  $	10,435  $	8,459  $	8,414	$	7,657	$	-  $	-  $	-  $	-  $	104,468	
Operations & Maintenance					
Amenity Center Expenditures
Insurance	

$	27,946  $	-	

$	-	$	-	$	-	$	-	$	-	

$	-	

$	-	$	-	$	-	$	-	$	27,946	
Utilities
Phone/Internet/Cable	
318	318	
318	318	318	318	318	
318	
-	
-	
-	
-	
2,543	
Electric	1,846	1,668	1,574	1,884	2,029	1,840	1,896	1,867	-	-	-	-	14,603	
Water/Irrigation	703	974	980	734	877	636	643	845	-	-	-	-	6,392	
Refuse Security
Security Monitoring	307	369

575	575	371	386	386	372	407

575	575	575	731	575	424

575	-

-	-

-	-

-	-

-	3,021

4,753	
Off-Duty Security - RollKall	4,281	2,344	2,604	1,590	2,048	2,935	1,979	1,433	-	-	-	-	19,213	
Access Cards Management Contracts
Facility Management	-	-

6,789	6,789	-	-	-	743	-

6,789	6,789	6,789	6,789	6,789	-

6,789	-

-	-

-	-

-	-

-	743

54,311	
Facility Attendant	84	-	-	225	449	-	-	-	-	-	-	-	759	
Field Mgmt / Admin	2,500	2,500	2,500	2,500	2,500	2,500	2,500	2,500	-	-	-	-	20,000	
Pool Maintenance	1,239	1,239	1,239	1,239	1,239	1,239	1,239	1,239	-	-	-	-	9,910	

Bannon Lakes
Community Development District Month to Month

	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	
Continued Amenity Center Expenditures														
Pool Chemicals	1,105	435	1,374	324	-	946	333	1,802	-	-	-	-	6,319	
Janitorial	819	819	819	819	819	819	847	847	-	-	-	-	6,608	
Janitorial Supplies	-	-	-	-	-	-	-	-	-	-	-	-	-	
Facility Maintenance	3,971	3,371	3,392	3,409	4,724	3,333	3,690	350	-	-	-	-	26,240	
Repairs & Maintenance	6,741	878	2,142	2,638	8,541	12,565	6,848	1,362	-	-	-	-	41,714	
Special Events	-	994	775	548	1,521	1,759	208	-	-	-	-	-	5,805	
Holiday Decorations	-	3,925	-	-	-	-	-	-	-	-	-	-	3,925	
Fitness Center Repairs/Supplies	246	109	1,247	320	169	248	160	-	-	-	-	-	2,498	
Office Supplies	291	43	99	433	49	77	49	35	-	-	-	-	1,076	
ASCAP/BMI Licenses	-	-	-	-	-	-	-	-	-	-	-	-	-	
Pest Control	260	260	260	260	260	260	260	260	-	-	-	-	2,080	
Nuisance Animal Control	249	249	1,749	549	249	2,793	249	249	-	-	-	-	6,336	
Subtotal Amenity Center Expenditures	$	60,268	$	27,858	$	28,805	$	25,540	$	33,541	$	40,901	$	28,988	$	20,894	$	-	$	-	$	-	$	-	$	266,794	

Grounds Maintenance														
Hydrology Quality/Mitigation	$	8,500	$	-	$	2,250	$	300	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	11,050	
Landscape Maintenance	15,743	15,743	15,743	15,743	15,743	15,743	15,743	15,743	-	-	-	-	125,944	
Landscape Contingency	-	405	855	97	13,685	-	-	3,377	-	-	-	-	18,419	
Tree Removals	-	-	-	-	-	-	650	-	-	-	-	-	650	
Lake Maintenance	820	820	820	820	820	820	820	820	-	-	-	-	6,560	
Grounds Maintenance	1,633	2,494	1,633	1,784	1,784	1,901	1,633	216	-	-	-	-	13,078	
Pump Repairs	-	-	-	-	-	-	-	-	-	-	-	-	-	
Streetlights	994	994	994	1,065	1,065	1,065	1,065	1,065	-	-	-	-	8,309	
Streetlight Repairs	-	-	-	-	-	-	-	-	-	-	-	-	-	
Irrigation Repairs	3,631	2,761	842	2,460	2,348	635	738	-	-	-	-	-	13,415	
Miscellaneous	-	-	-	-	-	-	-	-	-	-	-	-	-	
Reclaim Water	2,374	4,009	4,919	4,081	3,672	2,810	2,943	6,446	-	-	-	-	31,255	
Storm Cleanup	-	-	-	-	-	-	-	-	-	-	-	-	-	
Capital Reserve	-	-	-	-	-	158,079	-	-	-	-	-	-	158,079	
Subtotal Grounds Maintenance	$	33,695	$	27,227	$	28,057	$	26,350	$	39,117	$	181,053	$	23,593	$	27,667	$	-  $	-  $	-  $	-  $	386,760	
										
Total Operations & Maintenance	$	93,963	$	55,084	$	56,862	$	51,890	$	72,658	$	221,955	$	52,582	$	48,561	$	-  $	-  $	-  $	-  $	653,554	
										
Total Expenditures	$	126,018	$	63,854	$	66,666	$	70,764	$	83,092	$	230,414	$	60,995	$	56,218	$	-  $	-  $	-  $	-  $	758,022	
										
Excess (Deficiency) of Revenues over Expenditures	$	(124,782)	$	6	$	61,025	$	610,590	$	118,645	$	(218,834)	$	(48,349)	$	(54,596)	$	-  $	-  $	-  $	-  $	343,704	
										
Total Other Financing Sources/Uses	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
										
Net Change in Fund Balance	$	(124,782)	$	6	$	61,025	$	610,590	$	118,645	$	(218,834)	$	(48,349)	$	(54,596)	$	-  $	-  $	-  $	-  $	343,704	

Bannon Lakes
Community Development District Debt Service Fund Series 2016
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2026

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/26	Thru 05/31/26	Variance	

Revenues:					
Special Assessments - Tax Roll	$	740,176	$	740,176	$	738,830	$	(1,346)	
Interest Income	30,000	20,000	21,930	1,930	
Total Revenues	$	770,176	$	760,176	$	760,760	$	584	

Expenditures:					
Interest - 11/01	$	254,050	$	254,050	$	254,050	$	-	
Principal - 11/01	230,000	230,000	230,000	-	
Special Call - 11/01	-	-	25,000	(25,000)	
Interest - 5/01	248,875	248,875	248,250	625	
Special Call - 5/01	-	-	10,000	(10,000)	
Total Expenditures	$	732,925	$	732,925	$	767,300	$	(34,375)	
					
Excess (Deficiency) of Revenues over Expenditures	$	37,251	$	27,251	$	(6,540)	$	34,959	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	37,251	$	27,251	$	(6,540)	$	34,959	
					
Fund Balance - Beginning	$	660,772		$	1,066,682		
					
Fund Balance - Ending	$	698,023		$	1,060,142		

Bannon Lakes
Community Development District Debt Service Fund Series 2021
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2026

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/26	Thru 05/31/26	Variance	

Revenues:					
Special Assessments - Tax Roll	$	416,052	$	416,052	$	416,247	$	195	
Interest Income	15,000	10,000	10,619	619	
Total Revenues	$	431,052	$	426,052	$	426,866	$	814	

Expenditures:					
Interest - 11/01	$	124,138	$	124,138	$	124,138	$	-	
Special Call - 11/01	-	-	5,000	(5,000)	
Principal - 5/01	165,000	165,000	165,000	-	
Interest - 5/01	124,138	124,138	124,050	88	
Special Call - 5/01	-	-	10,000	(10,000)	
Total Expenditures	$	413,275	$	413,275	$	428,188	$	(14,913)	
					
Excess (Deficiency) of Revenues over Expenditures	$	17,777	$	12,777	$	(1,321)	$	15,727	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	17,777	$	12,777	$	(1,321)	$	15,727	
					
Fund Balance - Beginning	$	198,003		$	412,316		
					
Fund Balance - Ending	$	215,781		$	410,994		

Bannon Lakes
Community Development District Debt Service Fund Series 2022
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2026

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/26	Thru 05/31/26	Variance	

Revenues:					
Special Assessments - Tax Roll	$	520,023	$	520,023	$	518,503	(1,520)	
Special Assessments - Direct	-	-	-	-	
Special Assessments -Prepayments	-	-	-	-	
Interest Income	15,000	10,000	12,482	2,482	
Total Revenues	$	535,023	$	530,023	$	530,986	$	962	

Expenditures:					
Interest - 11/01	$	168,859	$	168,859	$	168,859	$	-	
Special Call - 11/01	-	-	5,000	(5,000)	
Principal - 5/01	180,000	180,000	180,000	-	
Interest - 5/01	168,859	168,859	168,759	100	
Total Expenditures	$	517,719	$	517,719	$	522,619	$	(4,900)	
					
Excess (Deficiency) of Revenues over Expenditures	$	17,305	$	12,305	$	8,367	$	5,862	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	17,305	$	12,305	$	8,367	$	5,862	
					
Fund Balance - Beginning	$	226,230		$	491,486		
					
Fund Balance - Ending	$	243,535		$	499,853		

Bannon Lakes
Community Development District
Capital Projects Fund Series 2021 and Series 2022 Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2026

	Series	Series	
	2021	2022	
Revenues

Interest Income	

$	743	

$	20,917	
Total Revenues	$	743	$	20,917	

Expenditures:

Capital Outlay	

$	15,400	

$	75,825	
Total Expenditures	$	15,400	$	75,825	
			
Excess (Deficiency) of Revenues over Expenditures	$	(14,657)	$	(54,908)	

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	-	

$	-	
Total Other Financing Sources (Uses)	$	-	$	-	
			
Net Change in Fund Balance	$	(14,657)	$	(54,908)	
			
Fund Balance - Beginning	$	34,593	$	898,707	
			
Fund Balance - Ending	$	19,936	$	843,800	

Bannon Lakes
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2026

Adopted	Prorated Budget	Actual	
Budget	Thru 05/31/26	Thru 05/31/26	Variance	

Revenues		
Capital Reserve Transfer In	$	158,079	$	158,079	$	158,079	$	-	
Interest	2,500	1,667	1,386	(281)	
Roof Warranty Proceeds	-	-	111,433		
Total Revenues	$	160,579	$	159,746	$	270,898	$	(281)	

Expenditures:					
Capital Outlay	$	-	$	-	$	-	$	-	
Repairs and Maintenance	10,000	-	-	-	
Roof Replacement	80,000	48,021	48,021	-	
Other Service Charges	840	560	568	(8)	
Total Expenditures	$	90,840	$	48,581	$	48,589	$	(8)	
					
Excess (Deficiency) of Revenues over Expenditures	$	69,739		$	222,309		

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	69,739		$	222,309		
					
Fund Balance - Beginning	$	34,977		$	26,630		
					
Fund Balance - Ending	$	104,716		$	248,938		

Bannon Lakes
Community Development District Long Term Debt Report

Series 2016 Special Assessment Bonds	

Interest Rate:	
4.5% -5.0%	
Maturity Date:	11/1/2048	
Reserve Fund Definition	50% of Maximum Annual Debt Service	
Reserve Fund Requirement	$369,500	
Reserve Fund Balance	369,500	

Bonds Outstanding - 1/31/16	
$11,850,000	
Less: May 1, 2016	$0	
Less: May 1, 2019 (Prepayment)	($50,000)	
Less: November 1, 2019	($190,000)	
Less: November 1, 2019 (Prepayment)	($45,000)	
Less: May 1, 2020 (Prepayment)	($140,000)	
Less: November 1, 2020	($190,000)	
Less: November 1, 2020 (Prepayment)	($135,000)	
Less: May 1, 2021	($30,000)	
Less: November 1, 2021	($195,000)	
Less: November 1, 2021 (Prepayment)	($25,000)	
Less: May 1, 2022 (Prepayment)	($25,000)	
Less: November 1, 2022	($200,000)	
Less: May 1, 2023 (Prepayment)	($5,000)	
Less: November 1, 2023	($210,000)	
Less: November 1, 2024	($220,000)	
Less: May 1, 2025 (Prepayment)	($5,000)	
Less: November 1, 2025	($230,000)	
Less: November 1, 2025 (Prepayment)	($25,000)	
Less: May 1, 2026 (Prepayment)	($10,000)	
Current Bonds Outstanding	$9,920,000	

Series 2021 Special Assessment Bonds	

Interest Rate:	
2.5% -4.0%	
Maturity Date:	5/1/1951	
Reserve Fund Definition	50% of Maximum Annual Debt Service	
Reserve Fund Requirement	$206,806	
Reserve Fund Balance	206,806	

Bonds Outstanding - 1/20/21	
$7,415,000	
Less: May 1, 2022	($150,000)	
Less: May 1, 2023	($155,000)	
Less: November 1, 2023 (Prepayment)	($5,000)	
Less: May 1, 2024	($155,000)	
Less: May 1, 2025	($160,000)	
Less: May 1, 2025 (Prepayment)	($5,000)	
Less: November 1, 2025 (Prepayment)	($5,000)	
Less: May 1, 2026	($165,000)	
Less: May 1, 2026 (Prepayment)	($10,000)	
Current Bonds Outstanding	$6,605,000	

Series 2022 Special Assessment Bonds	

Interest Rate:	
2.875% -4.0%	
Maturity Date:	5/1/1951	
Reserve Fund Definition	50% of Maximum Annual Debt Service	
Reserve Fund Requirement	$259,300	
Reserve Fund Balance	259,400	

Bonds Outstanding - 2/25/22	
$9,135,000	
Less: May 1, 2024	($170,000)	
Less: May 1, 2024 (Prepayment)	($60,000)	
Less: May 1, 2025	($175,000)	
Less: May 1, 2025 (Prepayment)	($5,000)	
Less: November 1, 2025 (Prepayment)	($5,000)	
Less: May 1, 2026	($180,000)	
Less: May 1, 2026 (Prepayment)		
Current Bonds Outstanding	$8,540,000	

Total Bonds Outstanding	$25,065,000	

B.

Bannon Lakes Community Development District FY26 Assessment Receipts

ASSESSED TO	

# Units	SERIES 2016 DEBT SERVICE
ASMNT	SERIES 2021 DEBT SERVICE
ASMNT	SERIES 2022 DEBT SERVICE
ASMNT	

O&M ASMNT	

TOTAL ASMTS	
TAX ROLL ASSESSED	986	738,484.29	416,052.05	518,260.67	1,089,786.08	2,762,583.09	

DUE / RECEIVED	

BALANCE DUE	SERIES 2016 DEBT SERVICE
RECEIVED	SERIES 2021 DEBT SERVICE
RECEIVED	SERIES 2022 DEBT SERVICE
RECEIVED	

O&M RECEIVED	

TOTAL RECEIVED	
TAX ROLL RECEIPTS	(14,379.80)	742,328.26	418,217.67	520,958.32	1,095,458.66	2,776,962.89	

TAX ROLL RECEIPTS

ST JOHNS COUNTY DISTRIBUTION	

DATE	SERIES 2016
DEBT SERVICE RECEIVED	SERIES 2021
DEBT SERVICE RECEIVED	SERIES 2022
DEBT SERVICE RECEIVED	
O&M RECEIVED	
TOTAL RECEIVED	
1	11/04/25	3,670.91	2,068.14	2,576.21	5,417.20	13,732.46	
2	11/20/25	14,320.13	8,067.77	10,049.72	21,132.30	53,569.92	
3	11/24/25	25,101.69	14,141.95	17,616.11	37,042.74	93,902.49	
4	12/17/25	46,126.32	25,986.94	32,370.98	68,068.91	172,553.15	
5	12/24/25	39,849.82	22,450.85	27,966.19	58,806.65	149,073.51	
6	01/14/26	459,606.35	258,936.00	322,547.01	678,244.09	1,719,333.45	
INTEREST 1	01/26/26	1,609.02	906.50	1,129.20	2,374.45	6,019.17	
7	02/20/26	135,292.82	76,222.14	94,947.10	199,652.49	506,114.55	
8	03/16/26	6,090.40	3,431.25	4,274.18	8,987.64	22,783.47	
INTEREST 2	04/09/26	648.92	365.60	455.41	957.62	2,427.55	
9	04/24/26	6,513.59	3,669.67	4,571.17	9,612.15	24,366.59	
10	06/19/26	2,427.02	1,367.35	1,703.26	3,581.57	9,079.21	
11	07/01/26	1,071.24	603.52	751.78	1,580.83	4,007.37	
		-	-	-	-	-	
		-	-	-	-	-	
		-	-	-	-	-	
		-	-	-	-	-	
TOTAL TAX ROLL RECEIPTS		742,328.26	418,217.67	520,958.32	1,095,458.66	2,776,962.89	

PERCENT COLLECTED TAX ROLL	100.52%	100.52%	100.52%	100.52%	100.52%	
**Commercial Revenue included in tax roll.

C.

Bannon Lakes
Community Development District
Check Run Summary

Date	Check Numbers	Amount	Amount	

General Fund				
5/5/26	2044-2051	$4,180.95		
5/12/26	2052-2058	38,956.70		
5/26/26	2059-2061	8,602.05		
	Total General Fund Checks		$51,739.70	

Autopayments				
5/4/26	SJC RollKall	$409.50		
5/6/26	AT&T	$74.90		
5/7/26	Republic Services	423.64		
5/19/26	SJCUD	7,290.69		
5/19/26	AT&T	242.92		
5/20/26	SJC RollKall	409.50		
5/20/26	IRS FICA Payment	153.00		
5/27/26	FPL	2,932.43		
5/27/26	SJC RollKall	614.25		
5/28/26	Fl Dept of Health - Pool Permit	350.35		
5/28/26	WF CC Payment - J. Johnson	569.81		
5/28/26	WF CC Payment -E. Wright	827.11		
	Total Paid Electronically		$14,298.10	

Total Paid Checks and Electronically	$66,037.80

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/28/26	PAGE	1
*** CHECK DATES 05/01/2026 - 05/31/2026 ***	BANNON LAKES - GENERAL FUND
BANK A BANNON LAKES-GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/05/26 00040	4/14/26 14	202604 310-51300-49000	*	100.00
AMORT SE2016 PREPAY $10K
4/14/26 14	202604 310-51300-49000	*	100.00
AMORT SE2021 PREPAY $10K
DISCLOSURE SERVICES LLC	200.00 002044
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/26 00122	5/01/26 768858	202605 320-57200-34500	*	574.59
VIDEO MONITORING - JUN26
HIDDEN EYES LLC	574.59 002045
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/26 00030	4/29/26 1228955	202604 320-57200-54500	*	160.00
APR PEST CONTROL
4/29/26 1228955	202604 320-57200-54500	*	100.00
APR RODENT CONTROL
FREEDOM PEST CONTROL	260.00 002046
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/26 00128	5/01/26 266218	202605 320-57200-45300	*	847.00
MAY JANITORIAL SERVICES
HIGH TECH COMMERCIAL CLEANING	847.00 002047
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/26 00017	5/01/26 369022B	202605 330-53800-46800	*	820.00
MAY LAKE MAINTENANCE
THE LAKE DOCTORS INC	820.00 002048
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/26 00074	5/01/26 38830	202605 320-57200-54510	*	249.00
WILDLIFE MANAGEMENT-MAY26
QUICK CATCH INC	249.00 002049
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/26 00062	4/30/26 0021831	202604 320-57200-60000	*	1,159.00
RPLED CONDENSER FAN MOTOR
THIGPEN HEATING AND COOLING INC.	1,159.00 002050
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/26 00136	4/30/26 7688815	202604 310-51300-48000	*	71.36
NOTICE OF MEETING-4/21/26
USA TODAY MEDIA CORP	71.36 002051

5/12/26	00044	6/06/26	
- - - - - - - - - - -
5/12/26 00003	5/01/26	
		5/01/26	
		5/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
06062026 202605 300-15500-10000	*	1,500.00
SUMMER EVENT KICK OFF-6/6
BOUNCERS SLIDES AND MORE INC	1,500.00 002052
-	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
145	202605 310-51300-34000	*	4,831.17
MAY MANAGEMENT FEES
145	202605 310-51300-53000	*	117.92
MAY WEBSITE ADMIN
145	202605 310-51300-35100	*	176.92
MAY INFORMATION TECH
BANL -BANNON LAKES- TLEE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/28/26	PAGE	2
*** CHECK DATES 05/01/2026 - 05/31/2026 ***	BANNON LAKES - GENERAL FUND
BANK A BANNON LAKES-GENERAL

DATE	DATE	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
145	202605 310-51300-31600	*	835.75
MAY DISSEMINATION SVCS
145	202605 310-51300-51000	*	.54
OFFICE SUPPLIES
145	202605 310-51300-42000	*	95.50

310-51300-42500	*	42.90	
310-51300-41000	*	29.85	

POSTAGE
145	202605
COPIES
145	202605
TELEPHONE
GOVERNMENTAL MANAGEMENT SRVCS LLC	6,130.55 002053
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/26 00013	4/30/26 1730	202604 330-53800-46400	*	738.48

LANDCARE	GROUP	INC	738.48	002054	
- - - - - - - -	- - - - - - -	- - - - - - - - - - - - - - - -	- - -	- -	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	- - - - -	- - -	
5/12/26 00013	5/01/26	1712	202605 330-53800-46200	*	15,743.00	
MAY	LANDSCAPE MAINTENANCE	
LANDCARE	GROUP	INC	15,743.00	002055	
- - - - - - - -	- - - - - - -	-	- - - - - - - - - - - - - - -	- - -	- -	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
5/12/26 00013	5/08/26	1748	202605 330-57200-46210	*	3,377.00	
PLANT	INSTALLATION	
LANDCARE	GROUP	INC	3,377.00	002056	
- - - - - - - -	- - - - - - - -	- - - - - - - - - - - - - - -	- - -	- -	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	- - - - -	- - -	
5/12/26 00125	5/08/26	195157	202604 310-51300-31100	*	940.00	

IRRIGATION REPAIRS-APR26

APR ENGINEERING SERVICES
MATTHEWS DESIGN GROUP LLC	940.00 002057
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/26 00014	5/01/26 290	202605 320-57200-45200	*	1,238.75
MAY POOL MAINTENANCE SVCS
5/01/26 290	202605 320-57200-46001	*	2,500.00
MAY FIELD OPS MANAGEMENT
5/01/26 290	202605 320-57200-34000	*	6,788.92
MAY FACILITY MANAGEMENT
RIVERSIDE MANAGEMENT SERVICES INC	10,527.67 002058
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/26 00134	5/20/26 7937-05- 202605 310-51300-31200	*	450.00
SPL ASSMTS REV BDS SE2022
AMTEC CORP	450.00 002059
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/26 00126	5/13/26 100341	202605 330-53800-46100	*	216.00
PET WASTE BAGS/LINERS
DOODYCALLS OF JACKSONVILLE FL	216.00 002060
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/26 00014	5/14/26 291	202604 320-57200-45100	*	3,333.00
FACILITY MAINTENANCE-APR
BANL -BANNON LAKES- TLEE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/28/26	PAGE	3
*** CHECK DATES 05/01/2026 - 05/31/2026 ***	BANNON LAKES - GENERAL FUND

	CHECK DATE	VEND#	.....INVOICE..... DATE	INVOICE	...EXPENSED TO...		VENDOR NAME	STATUS YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	....CHECK..... AMOUNT	#	
			5/14/26 291	202604 330-53800-46100	*	1,633.00		
			GROUNDS 5/14/26 291
REPAIRS	MAINTENANCE-APR
202604 320-57200-60000	*
RIVERSIDE MANAGEMENT SERVICES INC	2,970.05	

7,936.05 002061	
-	- - -	- - - -	- - - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - -	- - - - - - - -	

BANK A BANNON LAKES-GENERAL

& MAINTENANCE-APR

TOTAL FOR BANK A	51,739.70
TOTAL FOR REGISTER	51,739.70

BANL -BANNON LAKES- TLEE

Disclosure Services LLC 1005 Bradford Way

RECEIVED
By Tara Lee at 8:37 am, May 01, 2026

Kingston, TN 37763

Invoice

865-717-0976

Phone#

E-mail

tcarter@disclosureservices.info

Date	Invoice#	
4/14/2026	14	

Bannon Lakes CDD C/OGMS

Bill To

Terms	Due Date	
Net 30	5/14/2026	

Description	Amount	
Amortization Schedule
Series 2016 5-1-26 Prepay $10,000 Amortization Schedule
Series 2021 5-1-26 Prepay $10,000	100.00

100.00	
	Total	$200.00	
	Payments/Credits	$0.00
Balance Due	$200.00	

Envera
8281 Blaikie Court
Sarasota, FL 34240
(941) 556-7066

Approved 5/4/26 Jeff Johnson Security 1.320.57200.34500

Customer Name

Customer Number

PO Number

Invoice Date

Due Date

Bannon Lakes COD

400558

05/01/2026

06/01/2026

Quantity

Description

Months

Rate

Amount

3047 - CCTV - Bannon Lakes COO - Bannon Lakes Blvd, Saint Augustine, FL

Invoice Balance Due:

$574.59

RECEIVED
By Tara Lee at 8:53 am, May 04, 2026

Invoice	
Invoice Number
768858	Date
05/01/2026	
Customer Number
400558	Due Date
06/01/2026	

Page: 1

1.00	Active Video Monitoring
06/01/2026 - 06/30/2026	1.00	$206.00	$206.00	
1.00	Passive Standard Camera 06/01/2026 - 06/30/2026	1.00	$128.75	$128.75	
1.00	Service & Maintenance 06/01/2026 - 06/30/2026	1.00	$239.84	$239.84	
			Subtotal:	$574.59	
	Tax			$0.00	
	Payments/Credits Applied			$0.00	

Envera
8281 Blaikie Court
Sarasota, FL 34240	Invoice	
(941) 556-7066	Invoice Number
768858	Date
05/01/2026	
	Customer Number
400558	Due Date
06/01/2026	

Date 5/1/2026

Invoice# 768858

Description Monitoring Services

Amount
$574.59

Balance Due
$574.59

Net Due: $574.59
Amount Enclosed:	

Bannon Lakes CDD
C/O Governmental Mgmt Serv 475 W Town Pl., Ste 114
Saint Augustine, FL 32092

�; Envera
1-i PO Box 2086
I SE!
ll1i Hicksville, NY 11802

INVOICE:	1228955
DATE:	04/29/2026
ORDER:	1228955	

FREEDOM
PEST CONTROL

3600 Peoria Rd. Ste 205 I Orange Park, FL 32065 904-272-2847 I lnfo@freedompestcontrolfl.com

!!ill Tn:	[106210]
Bannon Lakes COD
Bannon Lakes Resident's Club 435 B Bannon Lakes Blvd
St. Augustine, FL 32092

\\',11-k
l.ilc·atp,11:  [106210]	904-907-1100
Bannon Lakes COD
Bannon Lakes Resident's Club 435 B Bannon Lakes Blvd
St. Augustine, FL 32092

Marcus Lopez

DUE UPON RECEIPT	04/29/202B

MONTHLY	Monthly Pest Control		$160.00	
RODENT	Rodent Control		$100.00	
		SUBTOTAL	$260,00	
		TAX	$0,00	
		AMT. PAID	$0,00	
		TOTAL	$260.00	
	Approved 4/30/26 Jeff Johnson	

AMOUNT DUE	

$260.00	
	Pest Control 1.320.57200.54500			

RECEIVED
By Tara Lee at 9:26 am, Apr 30, 2026

l3ahmL't:S uut,;;(anding o\'..:r 30 <.bys from the dak nf !'-ervice ma.y he subj..:-ct to a !all: fec-nf the bscr of 1.5',i per month I Ix•..; per year) or the maximum allowed by law.
Cush)mc-r agrC'l'� ln p,ly accrued c-:-,pen�cs in tht.: C\cnt of collection.

! 111·11. h::, .1, Lnn\tkd;,•t· !Ii.- -.,;ni-,,f.1d1'1� \'1\Jll]'kl11)fl ,,I ,di ·�i.·t\i,1·�, I·, 1Hk11:1!.
.\l\d :1�11..'L' 1,111:1: Ills_' ,:1·,,\ ,il c..,,:r\ 1-:i..••, :r·, '1'<...'._ilh.',I ;thH.,·

Invoice	
Date	Invoice#	
5/1/2026	266218	

HIGH TECH
COMMERCIAL CLEANING

Bill To	
Bannon Lakes CDD Attn: Jeff Johnson
435 Bannon Lakes Blvd St Augustine, FL 32095	

Please Remit Payment To:

NewVenture of Jacksonville, Inc. DBA High Tech Commercial Cleaning 8130 Baymeadows Circle W., #306
Jacksonville, FL 32256-1837

Questions about billing?
904-224-0770, 904-507-5020 fax, accounting@htccleaning.com Questions about service?
Jacksonville area 904-732-7270 ~ Daytona area 386-760-2677	TERMS:NET10

Quantity	Description	Rate	Amount	
	FEE FOR JANITORIAL SERVICE: Month of May 2026

Bannon Lakes CDD 435 Bannon Lakes Blvd St Augustine, FL 32259

FL DR-14 85-8017166046C-0 Expires 01/31/2027

Billing on behalf of High Tech Commercial Cleaning franchisee, Everett Weatherspoon

Approved 4/20/26 Jeff Johnson
Janitorial Maintenance 1.320.57200.45300	847.00	847.00	
		RECEIVED
By Tara Lee at 12:12 pm, Apr 20, 2026			
				
Thank you for your business.	Total	$847.00	

PLEASE FILL OUT BELOW IF PAYING BY CREDIT CARD

CARD NUMBER	EXP. DATE	
SIGNATURE	AMOUNT PAID	

	MAKE CHECK PAYABLE JO·	

The Lake Doctors, Inc.
Aq�3tl� M,,.,..sem""' s.,Nlc�, •

ACCOUNT NUMBER	DATE	BALANCE	
723475	5/1/2026	$820.00	

Post Office Box 162134 Altamonte Springs, FL 32716 (904) 262-5500

□

ADDRESSEE
Please check if address below is incorrect and indicate change on reverse side

BANNON LAKES COD
Diana Lambert 475 W Town Place Suite 114
St Augustine, FL 32092

00000000116522001000000036902200000008200067

The Lake Doctors
Post Office Box 162134 Altamonte Springs, FL 32716

Please return this invoice with your payment and notify us of any changes to your contact information.

BANNON LAKES CDD	435 Bannon Lakes Blvd, St Augustine, Fl	St Augustine, FL 32092
Invoice Due Date	5/11/2026	Invoice	3690228	PO#	

Invoice Date	Description	Quantity	Amount	

Tax	

Total		

5/1/2026	Water Management - Monthly	$820.00

Please remit payment for this month's invoice.	Approved 5/1/26 Jeff Johnson
r	Lake Maintenance
RECEIVED	1.330.53800.46800
By Tara Lee at 9:01 am, May 01, 2026

Please provide remittance information when submitting payments, otherwise payments will be applied to the oldest outstanding invoices.	

$0.00

Credits Adjustment	

$820.00

$0.00

$0.00

AMOUNT DUE	

Total Account Balance including this invoice:	.	 $_8_2_0_._o_o

  .l	I	This Invoice Total:

$820.00

Customer#:
Portal Registration#: Customer E-mail{s): Customer Portal Link:

Click the "Pay Now" link to submit payment by ACH
723475
0F4EFD82
jjohnson@rmsnf.com www.lakedoctors.com/contact-us/

Corporate Address
4651 Salisbury Rd, Suite 155
Jacksonville, FL 32256

Set Up Customer Portal to pay invoices online, set up recurring payments, view payment history, and edit contact information

INVOICE
QUICK CATCH INC
i 2627 San Jose Blvd Suite 205 Jacksonville, FL 32223

admin@quick-catch.com
+i (904) 859-6585
www.quick-catch.com

•

(I

�	�
Quicl<Catch

Bill to
Bridge Bay at Bannon Lakes c/o Bannon Lakes COD

RECEIVED
By Tara Lee at 8:42 am, May 01, 2026

2695 Dobbs Road St. Augustine, FL 32086

Ship to
Bridge Bay at Bannon Lakes c/o Bannon Lakes COD
2695 Dobbs Road St. Augustine, FL 32086

Invoice details
Invoice no.: 38830
Terms: Net 14
Invoice date: 05/01/2026 Due date: 05/15/2026

P.O. Number: OSKX

#	Date	Product or service	Description	Qty	Rate	Amount	
1.		WILDLIFE MANAGEMENT	-Continuous hog removal program to include use of traps, archery		$249.00	$249.00	
	equipment, and discreet supressed		
	rifle use (when needed)		
	-Deer management program (only		
	during deer season Sept 19th-Jan		

Approved 5/1/26 Jeff Johnson
Nuisance Animal Control 1.320.57200.54510

24th) discreet removal of excess deer to maintain proper herd health using archery equipment
-Misc. non target animal trapping when interfering with our baiVtrap sites
-Any animal trapped under the management plan. There is a per animal removal fee $95

Ways to pay

VISA -

Note to customer
Bridge Bay Sales Center Terri Fawcett
23 Bridge Oak Lane
Saint Augustine, FL 32095

Total

$249.00

HEATING & COOLING, INC.
Since 1962

Please remit payment to:

Thigpen Heating and Cooling, Inc.
2801 Dawn Road, Jacksonville FL 32207
Phone: 904-448-1962 Website: www.thigpenac.com License# CACO56726 I CACO56729 I CN208226

	Invoice Date Service Order	:04/30/2026
:046851	Install Date :06/26/2017
Page: l of2	
Bill To : 122663		Serviced At :	122663	
Bannon Lakes Amenity Center 435 Bannon Lakes Blvd
Saint Augustine, FL 32095		Bannon Lakes Amenity Center 435 Bannon Lakes Blvd
Saint Augustine, FL 32095	

INVOICE : 0021831

Contact	Telephone	Call Type	Customer PO	Terms	
Jeff Johnson	(904)660-3669	csvc		DUE UPON RECEIPT	
Service Comments :
04/27/2026. By P.R. On arrival replaced condenser fan motor on LENNOX MIN 14HPX-048-230-21. SIN 1817B6555. Tested amps for 70/10 capacitor. Now weak on fan side. Replaced 70/10 capacitor. Fan amps 1.1. System back up and running.	
Description	Mfg Name	Model	Serial No	
Condenser	MISC	TTA090H300AA	16512L83YA	
Description	Mfg Name	Model	Serial No	
Air Handler	MISC	TWE090E300AA	17033NJABA	
Description	Mfg Name	Model	Serial No	
Condenser	MISC	14HPX036-230-21	1917B03797	
Description	Mfg Name	Model	Serial No	
Air Handler	MISC	CBX25UH-036-230-10	1717B34977	
Description	Mfg Name	Model	Serial No	
Air Handler	LENNOX	CBX25UH-048-230-10	1717B16907	
Description	Mfg Name	Model	Serial No	
Heat Pump
Qty	LENNOX
Description	14HPX-048-230-21	1917B06555
Price	Extended	
	
See Over <2 >

HEATING & COOLING, INC.
Since 1962

Please remit payment to:

Thigpen Heating and Cooling, Inc.
2801 Dawn Road, Jacksonville FL 32207
Phone: 904-448-1962 Website: www.thigpenac.com License# CACO56726 I CACO56729 J CN208226

	Invoice Date Service Order	:04/30/2026
:046851	Install Date :06/26/2017
Page: 2 of2	
Bill To :  122663		Serviced At :	122663	
Bannon Lakes Amenity Center 435 Bannon Lakes Blvd
Saint Augustine, FL 32095		Bannon Lakes Amenity Center 435 Bannon Lakes Blvd
Saint Augustine, FL 32095	

INVOICE : 0021831

Contact	Telephone	Call Type	Customer PO	Terms	
Jeff Johnson	(904)660-3669	csvc		DUE UPON RECEIPT	
1	69W97 CONDENSER MOTOR 1/3 HP 825 RPM	861.00	861.00
230V
1	Commercial Environmental Fee	20.00	20.00
Total Parts for Unit	881.00

Qty	Description	Price	Extended	
1	70  10 MFD DUAL CAPACITOR	278.00	278.00
Total Parts for Unit	278.00
Total Labor for Unit	0.00	

Approved 5/1/26 Jeff Johnson
Repairs and Maintenance 1.320.57200.60000		RECEIVED
By Tara Lee at 2:00 pm, May 01, 2026		

PLEASE REMIT TO:
Thigpen Heating & Cooling, Inc
2801 Dawn Road
Jacksonville, FL 32207

Materials:	1,159.00	
Misc:	0.00	
Trip Chan?:e:	0.00	
Labor:	0.00	
Subtotal:	1159.00	
Sales Tax:	0.00	
Total:	1159.00  USD	
Balance Due:	1159.00  USD	

SA TODAY co.
LocaliQ	ACCOUNT NAME
Bannon Lakes Cdd - Gms	ACCOUNT#
764131	INV DATE
04/30/26	
	INVOICE#
0007688815	INVOICE PERIOD
Apr 1-Apr 30, 2026	CURRENT INVOICE TOTAL
$71.36	
	PREPAY
(Memo Info)

$0.00	UNAPPLIED
(included in amt due)

$0.00	
TOTAL CASH AMT DUE*

$71.36	
BILLING ACCOUNT NAME AND ADDRESS

Bannon Lakes Cdd - Gms 475 W Town Place, Ste 114 Saint Augustine, FL 32092	PAYMENT DUE DATE: MAY 31, 2026

Legal Entity: USA TODAY Media Corp.
Terms and Conditions: Past due accounts are subject to interest at the rate of 18% per annum or the maximum legal rate (whichever is less). Advertiser claims for a credit related to rates incorrectly invoiced or paid must be submitted in writing to Publisher within 30 days of the invoice date or the claim will be waived. Any credit towards future advertising must be used within 30 days of issuance or the credit will be forfeited.
All funds payable in US dollars.	
BILLING INQUIRIES/ADDRESS CHANGES 1-877-736-7612 or smb@usatodayco.com	FEDERAL ID 47-2390983	
Save A Tree! USA TODAY Co. is going paperless. Enjoy the convenience of accessing your billing information anytime and pay online. To avoid missing an invoice, sign up today by going to https://gcil.my.site.com/financialservicesportal/s/.	

U

Start-End Date Order Number	Product	Description	PO Number	Package Cost	
4/13/26 12178979	SAG St Augustine Record	April Meeting		$71.36	

As an incentive for customers, we provide a discount off the total invoice cost equal to the 3.99% service fee if you pay with Cash/Check/ACH. Pay by Cash/Check/ACH and Savel

Total Cash Amount Due Service Fee 3.99%

Date
4/1/26
4/13/26

Description
Balance Forward PAYMENT-THANK YOU

Amount
$68.64
-$68.64

Package Advertising:

RECEIVED
By Tara Lee at 11:16 am, May 04, 2026

*Cash/Check/ACH Discount
*Payment Amount by Cash/Check/ACH Payment Amount by Credit Card

$71.36
$2.85
-$2.85
$71.36
$74.21

PLEASE DETACH AND RETURN THIS PORTION WITH YOUR PAYMENT
ACCOUNT NAME
Bannon Lakes Cdd - Gms	ACCOUNT NUMBER
764131	INVOICE NUMBER
0007688815	AMOUNT PAID	
CURRENT DUE
$71.36	30 DAYS PAST DUE
$0.00	60 DAYS PAST DUE
$0.00	90 DAYS PAST DUE
$0.00	120+ DAYS PAST DUE
$0.00	UNAPPLIED PAYMENTS
$0.00	TOTAL CASH AMT DUE*

$71.36	
REMITTANCE ADDRESS (Include Account# & Invoice# on check)	TO PAY BY PHONE PLEASE CALL:	TOTAL CREDIT CARD AMT DUE	
	1-877-736-7612	$74.21	
USA TODAY Media Corp.			
		
PO Box 631244
Cincinnati, OH 45263-1244	To sign up for E-mailed invoices and online payments please go to btlps:i,lg_ciLmy site comLfi_nancials.e.ntices_pm:tal,lsL	
0000764131000000000000076888150000713667176

USA TODAY co©
*LocaliQ
AFFIDAVIT OF PUBLICATION
Katelyn neach

PO Box 631244 Cincinnati, OH 45263-1244

NOTICE OF MEETING BANNON LAKES COMMUNITY DEVELOPMENT DISTRICT

Bannon Lakes Cdd - Gms 475 W Town Place, Ste 114

Saint Augustine FL 32092

STATE OF WISCONSIN, COUNTY OF BROWN

Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Coordinator of the St Augustine Record, published in St Johns County, Florida; that the attached copy of advertisement, being a Public Notices, was published on the publicly accessible website of St Johns County, Florida, or in a newspaper by print in the issues of, on:

SAG St Augustine Record 04/13/2026 SAG staugustine.com	04/13/2026

Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes,
Subscribed and sworn to before me, by the legal clerk, who is personally known to me, on 04/13/2026

Legal Clerk

o· cs· zs

Notary. Slate of WI, County ol'Brown

The Board of Supervisors of the Bannon Lakes Community Develop-ment District will hold a workshop on Tuesday, April 21, 2026 at 5:00
p.m. at the Bannon Lakes Amenity Center 435 Bannon Lakes Blvd, St. Augustine, Florida 32092. Immedi-ately following will be with regular meeting of the Board of Supervi-sors. The meeting is open to the public and will be conducted in accordance with the provisions of Florida Law for Community Devel-opment Districts. A copy of the agenda for this meeting may be obtained from the District Manager, at 475 West Town Place, Suite 114, St, Augustine, FL 32092 (and phone
{904) 940-5850), This meeting may be continued to a date, time, and place to be specified on the record at the meeting. There may be occa-sions when one or more Supervi-sors will participate by telephone_ Any	person		requiring	special accommodations at this meeting because of a disability or physical impairment	should	contact	the District Office at (904) 940"5850 at least two calendar days prior to the meeting. lf you are hearing or speech impaired, please contact the Florida Relay Service at 1"800-955"8770, for aid in contacting the District Office,
Each person who decides to appeal any action taken at these meetings 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.
James Oliver District Manager
Pub: April 13, 2026; #12178979

lVly commission expires

Publication Cost:	$71.36		
Tax Amount:	$0.00		
Payment Cost:	$71.36		
Order No:	12178979	# of Copies;	
Customer No:	764131	1	
PO If:			
THIS IS NOT i\N INVOICE!

MARIAH VERHAGEN
Notary Public
,ta�te--o-f--W--is�co--n-s-in=--""

Page 1 of 1

-	
	A	A
llill!IIIII"'	111111111111
89	Nc"t-a

�	..•..	&
MO	_'1<.E		Bouncers, Slides, and More Inc. 1915 Bluebonnet Way
Fleming Island, FL 32003	Invoice	
				Jlillf:: June 6th, 2026	
				Invoice Number: 06062026.12	
	Nam"' I Address	Additional D�t§!ils:		
	.81!n.;_Emlly Wright			
	Bannon Lakes			
	435 Bannon Lakes Blvd.			
	St Augustine, FL 32092			
	BannonManager@RMSNF.c			
Descri12tion	Qu9ntitll	�	.D.ls.wUo1	Subtotal	Eistended	
1	21'Wipeout Slide	1	$375.00			$1,500.00	
2	16' Hurricane Slide	1	$300;00				
3	15' Surf's Up Slide	1	$275,00				
4	Foam Party (3 hrs.)	1	$500,00				
5							
6							
7							
8							
9							
10							
11							
12							
13							
14							
15							
16			'				
17							
18							
19							
20							
Comments:	Subtotal			$1,500,00	
	Sales Tax (0.0%)			N/A	
	Total			$1,500.00	

RECEIVED
By Tara Lee at 10:17 am, May OB, 2026

Governmental Management Services, LLC
475 West Town Place, Suite 114 St. Augustine, FL 32092

Bill To:
Bannon Lakes CDD 475 West Town Place Suite 114

Management Fees - May 2026
Website Administration< May 2026 ·.: • • '•	• Information Technology - May 2026

Dissemination Agent Services �-May 2026 •••·• Office Supplies
Postage\·>>	'
Copies Telephone •··

•·•

:-:.,.-.:_:::.•,.,_:;,•95;50

4,831.17
•':>.::.:•./117;92
176.92
:-•	<:a35;75
0.54

...:;;,:,::::';29.85

42.90

4,831.17
':'117:92  :
176.92
'.·.·•···· 835.75
0.54
··>,':.')95.50 :.,
42.90
• '-• ·•·'·29.85:

St. Augustine, FL

Invoice

Invoice #: 145
Invoice Date: 5/1/26
Due Date: 5/1/26
Case:
P.O. Number:

RECEIVED
By Tara Lee at 10:10 am, May OB, 2026

Total	$6,130.55	
Payments/Credits	$0.00	
Balance Due	$6,130.55	

INVOICE

Landcare Group
lrrigation•Landscape,Maintenance
35 Enterprise Drive
Bunnell, FL 32110

Bill To

Bannon Lakes COD
435 Bannon Lakes Blvd. St. Augustine, FL 32095

Approved 5/8/26 Jeff Johnson Irrigation Repairs 1.330.53800.46400

Invoice Batch Number
Invoice Date Payment Terms PO Number Sales Rep

1730
04/30/26
Net 30 David Jackson

Description	Qty I UOM	Rate	Ext. Price	Amount	
Service Location: Bannon Lakes CDD					
Irrigation system repairs.					

Irrigation Maintenance #1					
April 6, 2026					
Repaired 2 heads zone 32
Scott Martin 04/06/2026 10:57 AM					
Billable Irrigation - 04/06/2026					
Labor - 04/06/26	3.47	Hrs	$45.00	$156.15		
Rain Bird 1806 Spray Body NSI 6 in. Pop Up No Side Inlet (Material)	1.00	ea	$5.32	$5.32		
Hunter MP Rotator MP2000 Nozzle 13 ft. - 21 ft. Radius 90 Degree - 210 Degree 13 ft. - 21 ft. 90 Degree - 210 Degree (Material)	2.00	ea	$8.11	$16.21		
Irrigation system repairs.					

Irrigation repairs					

Rowan Graham 04/20/2026 1:31 PM					

Billable Irrigation - 04/20/2026					
Labor - 04/20/26	2.12	Hrs	$45.00	$95.40		
Sch 40 PVC Cap 1/2 in. Socket (Material)	1.00	ea	$0.48	$0.48		
Rain Bird 1806 Spray Body NSI 6 in. Pop Up No Side Inlet (Material)	2.00	ea	$5.32	$10.64		
Hunter MP Rotator MP2000 Nozzle 13 ft. - 21 ft. Radius 90 Degree - 210 Degree 13 ft. - 21 ft. 90 Degree - 210 Degree
(Material)	1.00	ea	$8.11	$8.11		
Rain Bird Nozzle Half Circle 10 ft. 180 Degree (Material)	1.00	ea	$1.40	$1.40		

Irrigation system repairs.

Billable Irrigation - 04/23/2026 Labor - 04/23/26
Rusco Poly Riser Extension 1/2 in. x 4 in. MIPT x FIPT
(Material)
Hunter MP Rotator 1000 Nozzle 8 ft. -15 ft. 210 Degree - 270 Degree (Material)
Rain Bird 1806 Spray Body NSI 6 in. Pop Up No Side Inlet (Material)
Hunter MP Rotator MP3000 Nozzle 22 ft. - 30 ft. 90 Degree - 210 Degree (Material)
Hunter MP Rotator MP2000 Nozzle 13 ft. - 21 ft. Radius 90 Degree - 210 Degree 13 ft. - 21 ft. 90 Degree - 210 Degree (Material)
Rain Bird 5004 Part-Circle Non-Potable Rotor 4 in. Riser (Material)
Total for Bannon Lakes CDD	

5.63	Hrs	

$45.00	

$253.35		
	1.00	ea	$0.66	$0.66		
	1.00	ea	$8.11	$8.11		
	11.00	ea	$5.32	$58.52		
	3.00	ea	$8.11	$24.32		
	10.00	ea	$8.11	$81.06		
	
1.00	ea	
$18.75	
$18.75		
				$738.48	
	Invoice Subtotal:	$738.48	
	Sales Tax:	$0.00	
RECEIVED
By Tara Lee at 10:15 am, May OB, 2026	Invoice Total:
Credits/Payments:
Balance Due:	$738.48
$0.00
$738.48	

INVOICE

Landcare Group
lrrigation•Landscape,Maintenance
35 Enterprise Drive
Bunnell, FL 32110

Invoice Number Invoice Date Payment Terms PO Number Sales Rep

1712
05/01/26
Net 30

David Jackson

Bill To
Bannon Lakes COD Bannon Lakes COD
435 Bannon Lakes Blvd. St. Augustine, FL 32095

Property Address
Bannon Lakes COD
435 Bannon Lakes Blvd.
St. Augustine, FL 32095

Description	Qty I UOM	Rate	Ext. Price	Amount	
#376 - Landscape Maintenance 2025 May 2026

Approved 5/1/26 Jeff Johnson
Landscape Maintenance 1.330.53800.46200				$15,743.00	
	Subtotal:	$15,743.00	
RECEIVED
By Tara Lee at 11:42 am, May 01, 2026	Sales Tax:
Invoice Total:
Credits/Payments:	$0.00
$15,743.00
($0.00)	
	Balance Due:	$15,743.00	

Current

$16,393.00

1-30 Days Past Due
$0.00

31-60 Days Past Due
$0.00

61-90 Days Past Due
$0.00

90+ Days Past Due
$0.00

INVOICE

Landcare Group
lrrigation•landscape,Maintenance
35 Enterprise Drive
Bunnell, FL 32110

Invoice Number Invoice Date Payment Terms PO Number Sales Rep

1748
05/08/26
Net 30 David Jackson

Bill To
Bannon Lakes COD Bannon Lakes COD
435 Bannon Lakes Blvd. St. Augustine, FL 32095

Property Address
Bannon Lakes COD
435 Bannon Lakes Blvd. St. Augustine, FL 32095

Description	Qty/ UOM	Rate	Ext. Price	Amount	
Replace freeze damaged Arboricala in round-a-bout with Jack Frost Ligustrum
Plant Installation - 05/04/2026

Approved 5/8/26 Jeff Johnson
Landscape Contingency 1.330.57200.46210				

$3,377.00	
	Subtotal:	$3,377.00	

RECEIVED	Sales Tax:	$0.00	
By Tara Lee at 10:13 am, May OB, 2026	Invoice Total:	$3,377.00	
	Credits/Payments:	($0.00)	
	Balance Due:	$3,377.00	

Current

$19,858.48

1-30 Days Past Due
$0.00

31-60 Days Past Due
$0.00

61-90 Days Past Due
$0.00

90+ Days Past Due
$0.00

Project Manager	Ivan Lamos

Matthews

.	�,.

Bannon Lakes CDD Government Management Services Bernadette Peregrino
475 West Town Place St. Augustine, FL 32092

Engineerinn -Archilectum - Planning - SurvHying

May 08, 2026
Invoice#	195157

Project	0000002619.0000	24264.00 - Bannon Lakes CDD This invoice includes charges for tasks performed for your project, including:
CDD Coordination
Process Requisitions

Please call Ivan Lamos if you have any questions or concerns regarding your project. For billing inquiries, please contact our Accounting Department.

 Professional Services through April 30, 2026	
Phase	0001	Engineering Services

	Hours	Rate	Amount		
Vice President of Production	.50	290.00	145.00		
Professional Engineer 1	4.00	180.00	720.00		
Project Coordinator 2	.75	100.00	75.00		
Total Labor				940.00	
			Total Due:	940.00	

Billed to Date				
	Current Due	Prior Billed	Billed to Date	
Labor	940.00	14,103.75	15,043.75	
Totals	940.00	14,103.75	15,043.75	

RECEIVED
By Tara Lee at 11:51 am, May 12, 2026

7 Waldo Street, St. Augustine, FL 32084 I 904.826.1334 I www.matthews.dccm.com
LICENSE #26535, LBB590, LA6666877
Invoices are due upon receipt.
Prompt payments are critical to keeping your project on schedule. Payments not received within 30 days of the invoice date are considered past due and all work and submittals will be placed on hold until payment is received along with finance charges of 18% annual accrued. We appreciate your business and cooperation with timely payments.

	Invoice	

Invoice II:	
290	
Invoice Date:	5/1/2026	
Due Date:
Case:	5/1/2026	
P.O. Number:		

Riverside Management Services, Inc
475 West Town Place Suite 114
St. Augustine, FL 32092

BIii To:
Bannon Lakes COD 475 West Town Place Suite 114
St. Augustine, FL 32092

:  ;:; ·:·i::). '.:_':-::-;:,-'.iY'::,:_::_:::':"::::;,:•·::::·'·:':·�:<·::'·:fa�.��r.ir.HP.ri,\\;_;;'.:�::i:,::•:':·'.-:·:::·:_:',_..'-:'-://'.:\''.\/:':/}::'.:·:i ·_,'.•:'h;·µ:r,;/g_({_.._:'.·�=:·::·,_?.:h�lt};':''.ii:;·:\\''.:A�'.o.�n.t··:·;:-'.';
1.320.57200.45200 - Pool Maintenance Services• May 2026			1,238.75	1,238,75 1,320.57200.46001 ::·coniract Administration :�:May 2026	,.·	'-.':.'::,:::':! ,_:::,::'..-:2,500.00 :_';i.',=2,500.00 ,,:
1.320.57200.34000 - Facility Management· Bannon Lakes - May 2026	6,788,92	6,788.92

RECEIVED
By Tara Lee at 8:32 am, May 07, 2026

Total		
Payments/Credits	$0.00	
Balance Due	$10,527.67	

i■■■i

t&\AMTEC
.	.._	Alllt'l·knn Munklpul Tux-Exempt Compllnnl'e

no Avon Ml'ndow Lnne
Avon, CT 06001
(T) B(J0-321-7521
(F) 860-321-758I
ww,v,un1tc(_'coq,,t.-0111

Client:	Bannon Lakes Community Development District c/o Ms. Bemadette Peregrino
Distdct Accountant
Govennnental Management Se1vices 475 West Town Place
Suite 114
St. Augustine, FL 32092

Invoice No.	7937-05-26

Date:	May20,2026

For Professional Se1vices:

bsue	Service	Fee	
$9,135,000 Bannon Lakes Collllllunity Development District (St. Johns Comity, Florida), Special Assessment Revenue Bonds, Series 2022	Rebate Repmt &Ooinion	$450	
Total	$450	

RECEIVED
By Tara Lee at 10:44 am, May 26, 2026

PLEASE UPDATE YOURRECORDS TO REFLECT OURNEW BANK/ ACCOUNT NUMBER.

DoodyCalls of Jacksonville
3948 3rd Street S, #442 Jacksonville Beach, FL 32250 904-832-4549

Approved 5/13/26 Jeff Johnson Grounds Maintenance 1.330.53800.46100

BILL TO	INSTRUCTIONS

Bannon Lakes CDD 435 Bannon Lakes Blvd St Augustine, FL 32095

Blli!ll:_
,CG;_

iiol1ns011@1111s 11f.com

Qty	Date	Description	Unit Price	Total	
2	5/12/2026	Cannister Liner Bags - case - 200ct	$65,00	$130.00	
2	5/12/2026	Roll Bags - case - 2000ct.	$43.00	$86.00	

					

					

					

					

					
		Exempt			
SUBTOTAL	$216.00

SALES TAX	0.0%	$0.00
SHIPPING & HANDLING

TOTAL DUE	$216.00

Thank you for your business I

	Invoice	
lnvoloe II:	291	
lnvoloe Date:	6/14/2026	
Due Date:
case:	6/14/2028	
P,O, Numbor:		

Riverside Management Services, Ina
476 West Town Plaoe Suite 114
St, Augustine, FL 32092

BIii To:
Bannon Lal1es ODD 475 West Town Plaoe Sulla 114
SI. Auousl1110, FL 32002

Approved 5114/26 Jeff Johnson
Facility Maintenance 1,320,57200.45100 $3333,00 Grounds Maintenance 1.330,53800.46100 $1633,00 Repairs and Maintenance 1.320.57200.60000 $2970.05

Total	$7,936.06	
Payments/Credits	$0.00	
Balance Due	$7,936.05	

RMS	BANNON LAKES COMMUNITY DEVELOPMENT DISTRICT MAINTENANCE BILLABLE HOURS
FOR THE MONTH OF APRIL 2026

Date	Hours	Employee Description

4/1/26	8	T.W.	Emergency equipment checked, cleaned fitness cenler windows,
slralghtened and organized pool deck and patio furniture, blew leaves and debris off pool deck, patio, courts and walkways, reset clubhouse and fitness center, raked cart park and playground, restocked pool and fitness cenler bathrooms, removed debris from roadways and pond, checked and changed trash receptacles, emptied and restocked dog waste receptacles, checked pool water levels and chemicals
4/2/26	8	T.W.	Washed clubhouse windows, checked pool water levels and chemicals
straightened and organized pool deck and patio furniture, reset clubhouse and fitness center, blew leaves and debris off pool deck, patio, walkways and courts, restocked the bathrooms, raked cart park and playground, removed debris from roadways and pond, checked and changed trash receptacles, emptied and restocked dog waste receptacles
4/3/26	8	T.W.	Pump house door hinges replaced, straightened and organized pool deck and
patio furniture, reset clubhouse and fitness center, restocked pool and fitness cenler bathrooms, blew leaves and debris off pool deck, patio, courts and walkways, checked pool water levels and chemicals, removed debris from roadways and pond, checked and changed trash receptacles,
emptied and restocked dog waste receptacles, raked cart park and playground 4/6/26	8	T.W.	Fixed damaged dog park fence, raked playground and cart park area,
straightened and organized pool deck and patio furniture, blew leaves and debris off pool deck, patio, courts and walkways, reset clubhouse and fitness center, restocked pool and fitness center balhrooms, checked
pool water levels and chemicals, removed debris for roadways and pond, checked and changed trash receptacles, emptied and restocked dog waste receptacles
4/7/26	8	T.W.	Washed outside clubhouse windows, blew leaves and debris off pool deck,
patio, courts and walkways, reset clubhouse and fitness center, restocked fitness center and pool bathrooms, straightened and organized pool deck and patio furniture, raked cart park and playground, removed debris from roadways and pond, checked and changed trash receptacles, emptied and restocked dog waste receptacles
4/8/26	8	T.W.	Replaced basketball hoop padding, fixed tennis court windscreens, blew
leaves and debris off pool deck, patio, courts and walkways, checked pool water levels and chemicals, straightened and organized pool deck and patio furniture, reset clubhouse and fitness center, restocked pool and fitness center bathrooms, raked the playground and cart park, removed debris from roadways and pond, checked and changed trash receptacles, emptied and restocked dog waste receptacles
4/9/26	8	T.W.	Worked on golf cart maintenance, blew leaves and debris off pool deck,
patio, courts and walkways, reset clubhouse and fitness center, restocked fitness center and pool bathrooms, straightened and organized pool deck and patio furniture, raked cart park and playground, removed debris from roadways and pond, checked and changed trash receptacles, emptied

RMS	BANNON LAKES COMMUNITY DEVELOPMENT DISTRICT MAINTENANCE BILLABLE HOURS
FOR THE MONTH OF APRIL 2026

Dale	Hours	Em!llO',lee Description
and restocked dog waste receptacles, checked pool water levels and chemicals 4/10/26	8	T.W.	Cleaned up ponds post storm, repaired tennis court windscreen, straightened
and organized pool deck and patio furniture, reset clubhouse and fitness center, blew leaves and debris off pool deck, patio, courts and walkways, restocked bathrooms in fitness center and pool, checked pool water levels and chemicals, raked playground and cart park, removed debris from pond and street, checked and changed trash receptacles, emptied and restocked dog waste receptacles
4/13/26	8	T.W.	Straightened and organized pool deck and patio furniture, blew leaves
and debris off pool deck, patio, courts and walkways, reset clubhouse and fitness center, raked cart park and playground, restocked pool and fitness center bathrooms, removed debris from roadways and pond, checked and changed trash receptacles, emptied and restocked dog waste receptacles, checked pool water levels and chemicals
4/14/26	8	T.W.	Painted tennis court entrance gates, releveled area pot holes and washouts,
readjusted maintenance entrance doors, straightened and organized pool deck and patio furniture, raked cart park and playground, blew leaves and debris off pool deck, patio, courts and walkways, checked pool water level and chemicals, reset fitness center and clubhouse, restocked pool and fitness center bathrooms, removed debris from roadways and pond, checked and changed trash receptacles, emptied and restocked dog waste receptacles
4/15/26	8	T.W.	Fixed broken street light, straightened and organized pool deck and patio
furniture, reset clubhouse and fitness center, blew leaves and debris off pool deck, patio, courts and Walkways, checked pool water levels and chemicals, raked playground and cart park, restocked pool and fitness center bathrooms, removed debris from roadways and pond, checked and changed trash receptacles, emptied and restocked dog waste receptacles
4/16/26	8	T.W.	Event field maintenance and blew leaves and debris off field, straightened
and organized pool deck and patio furniture, reset clubhouse and fitness center, blew leaves and debris off pool deck, patio, courts and walkways, restocked fitness center and pool bathrooms, raked playground and cart park, checked pool water levels and chemicals, removed debris for roadways and pond, checked and changed trash receptacles, emptied and restocked dog
waste receptacles
4/17/26	8	T.W.	Pressure washed courts and walkways, cleaned event field, straightened
and organized pool deck and patio furniture, reset clubhouse and fitness center, blew leaves and debris off pool deck, patio, courts and walkways, restocked fitness center and pool bathrooms, raked playground and cart park, checked pool water levels and chemicals, removed debris for roadways and pond, checked and changed trash receptacles, emptied and restocked dog
waste receptacles
4/20/26	8	T.W.	Remove·d deceased animal at pond five, straightened and organized pool
deck and patio furniture, reset clubhouse and fitness center, blew leaves and debris off pool deck, patio, courts and walkways, checked pool water levels chemicals, raked playground and cart park, restocked bathrooms at pool
and fitness center, removed debris around pond and roadways, checked
and changed trash receptacles, emptied and restocked dog waste receptacles 4/21/26	8	T.W.	Pressure washed tennis courts, adjusted dog park fence gate, blew leaves and

RMS	BANNON LAKES COMMUNITY DEVELOPMENT DISTRICT MAINTENANCE BILLABLE HOURS
FOR THE MONTH OF APRIL 2026

�	J:jQ!!J1!.	Em12loyee Descrl12tlon
debris off parking lot, courts, walkways, pool deck and patio, straightened and organized pool deck and patio furniture, reset clubhouse and fitness center, checked pool water levels and chemicals, restocked pool and fitness center bathrooms, removed debris from roadways and pond, checked and changed all trash receptacles, emptied and restocked dog waste receptacles
4/22/26	8	T.W.	Pressure washed pool chairs, straightened and organized pool deck and patio
furniture, reset clubhouse and fitness center, blew leaves and debris off pool deck, patio, courts and walkways, checked pool water levels and chemicals, raked playground and cart park, restocked pool and fitness center bathrooms, removed debris from roadways and pond, checked and changed trash receptacles, emptied and restocked dog waste receptacles
4/23/26	8	T.W.	Pressure washed patio deck and furniture, blew leaves and debris off parking
lot, courts, walkways, pool deck and patio, straightened and organized pool deck and patio furniture, reset clubhouse and fitness center, raked cart park and playground, restocked pool and fitness center bathrooms, checked pool water levels and chemicals, removed debris from roadways and pond, checked and changed trash receptacles, emptied and restocked dog
waste receptacles
4/24/26	8	T.W.	Pressure washed pool deck and furniture, straightened and organized pool
deck and patio furniture, reset clubhouse and fitness center, raked cart park and playground, restocked pool and fitness center bathrooms, checked pool water levels and chemicals, removed debris from roadways and pond, checked and changed trash receptacles, emptied and restocked dog
waste receptacles, blew leaves and debris off pool deck, patio, courts and walkways
4/27/26	8	T.W.	Fixed broken dog park fence, straightened and organized pool deck and patio
furniture, reset clubhouse and fitness center, blew leaves and debris off pool deck, patio, courts and walkways, checked pool water levels and chemicals, raked playground and cart park, restocked pool and fitness center bathrooms, removed debrts from roadways and pond, checked and changed trash receptacles, emptied and restocked dog waste receptacles
4/28/26	8	T.W.	Amenity center sprayed with pest repellant, washed and organized pool deck
and patio furniture, removed and remedlated feces from the pool, blew leaves and debris off pool deck, patio, courts and walkways, reset clubhouse
and fitness center, raked cart park and playground, restocked pool and fitness center bathrooms, checked pool water levels and chemicals, removed debris from roadways and pond, checked and changed trash receptacles, emptied and restocked dog waste receptacles
4/29/26	8	T.W.	Sprayed building for spiders, sprayed weed killer on pool deck, straightened
and organized pool deck and patio furniture, reset clubhouse and fitness center, blew leaves and debris off pool deck, patio, courts and walkways, restocked fitness center and pool bathrooms, raked playground and cart park, checked pool water levels and chemicals, removed debrts for roadways and pond, checked and changed trash receptacles, emptied and restocked dog
waste receptacles
4/30/26	8	T.W.	Washed pool deck and furniture, checked pool water levels and chemicals,
straightened and organized pool deck and patio furniture, blew leaves and

RMS		BANNON LAKES COMMUNITY DEVELOPMENT DISTRICT MAINTENANCE BILLABLE HOURS
FOR THE MONTH OF APRIL 2026	

Date	
Hours	
Employee Description	
		deblis off pool deck, patio, courts and walkways, reset clubhouse and	
		fitness center, restocked pool and fitness center bathrooms, raked cart	
		park and playground, golf cart maintenance, removed deblis from pond and	
		roadways, checked and changed trash receptacles, emptied and restocked	
		dog waste receptacles	
TOTAL	176		
MILES		0		*Mileage Is reimbursable per section 112.061 Florida Statutes Mileage Rate 2009-	

MAINTENANCE BILLABLE PURCHASES

Period Ending 5/05/26
DISTRICT	QAig	SUPPLIES
BL
BANNON LAKES
4/14126	Spray Paint

PRICE	EMPLOYEE

16.05	J.J.

TOTAL =,.,;i;;$1�6�.05�