Winter Garden Village at Fowler Groves Community Development District
3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817 | Phone: 407.723.5900 http://wgvcdd.com/

The following is the proposed agenda for the Winter Garden Village at Fowler Groves Community Development District Board of Supervisors’ Meeting scheduled to be held on Wednesday, April 22, 2026, at 11:30 a.m. at 3501 Quadrangle Blvd., Suite 197, Orlando, FL
32817.
For those unable to attend in person, please use the conference call information: Dial-In: 1-844-621-3956	Access Code: 2539 895 0958

BOARD OF SUPERVISORS’ MEETING AGENDA
Administrative Matters
Roll call to confirm a quorum
Public Comment Period
Consideration of Nomination(s) for:
Vacant Seat 2 (Term Expires November 2028)
Vacant Seat 5 (Term Expires November 2026)
Swearing In New Supervisor (s)
Consideration of Minutes of the January 28, 2026, Board of Supervisor’s Meeting
Consideration of Resolution 2026-02, Designating a Date, Time, and Location for the 2026 Landowner’s Meeting [suggested date November 4, 2026]
Review of Number of Registered Voters (provided under separate cover)

Business Matters
Consideration of Resolution 2026-03 Approving a Preliminary Budget for Fiscal Year 2027 and Setting a Public Hearing Date [suggested date July 22, 2026] (provided under separate cover)
Fiscal Year 2027 Proposed Budget
Consideration of Pond 1A East Remediation Proposal
Consideration of Drainage Pipe Cleanout Proposal with Smithwell Inc.
Consideration of Graffiti removal Proposal with Smart Solution Systems
Consideration of PFM Fee Increase Letter (provided under separate cover)
Review and Acceptance of 2025 Arbitrage Rebate Report – Series 2016
Consideration of LLS Tax Solutions Engagement Letter for 2026 Arbitrage Services
Ratification of Payment Authorization Nos. 256 - 262
Review of District’s Financial Position

Other Business Staff Reports
District Counsel
Update Regarding Pond 1A East Litigation
District Engineer
District Manager
Next Meeting: July 22, 2026
Field Services Report Audience Comments Supervisor Requests

Adjournment

Winter Garden Village at Fowler Groves Community Development District

Consideration of Nomination(s) for:
Vacant Seat 2 (Term Expires November 2028)
Vacant Seat 5 (Term Expires November 2026)
Swearing In New Supervisor (s)

WINTER GARDEN VILLAGE AT FOWLER GROVES COMMUNITY DEVELOPMENT DISTRICT
BOARD OF SUPERVISORS OATH OF OFFICE

I,	, A CITIZEN OF THE STATE OF FLORIDA AND OF THE UNITED STATES OF AMERICA, AND BEING EMPLOYED BY OR AN OFFICER OF WINTER GARDEN VILLAGE AT FOWLER GROVES COMMUNITY DEVELOPMENT DISTRICT AND A RECIPIENT OF PUBLIC FUNDS AS SUCH EMPLOYEE OR OFFICER, DO HEREBY SOLEMNLY SWEAR OR AFFIRM THAT I WILL SUPPORT THE CONSTITUTION OF THE UNITED STATES AND OF THE STATE OF FLORIDA.

Board Supervisor

ACKNOWLEDGMENT OF OATH BEING TAKEN

STATE OF FLORIDA
COUNTY OF 	

The foregoing oath was administered before me by means of ▢ physical presence or ▢
online	notarization	this			day	of		,	2026,	by
	, who personally appeared before me, and is personally known to me or has produced 		 as identification, and is the person described in and who took the aforementioned oath as a Member of the Board of Supervisors of Winter Garden Village at Fowler Groves Community Development District and acknowledged to and before me that he/she took said oath for the purposes therein expressed.

(NOTARY SEAL)

Notary Public, State of Florida

Print Name: 	

Commission No.: 	 Expires: 	

Winter Garden Village at Fowler Groves Community Development District

Consideration of Minutes of the January 28, 2026,
Board of Supervisor’s Meeting

MINUTES OF MEETING

WINTER GARDEN VILLAGE AT FOWLER GROVES COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS’ MEETING
Wednesday, January 28, 2026, at 11:30 a.m.
3501 Quadrangle Blvd., Suite 197
Orlando, FL 32817

Board Members present and constituting a quorum:

Doris Houck Jeff Calvert Ron Houck

Also present:

Chair
Vice Chair Assistant Secretary

Jane Gaarlandt Gazmin Kerr Rick Montenjano Chris Loy
Lisa Dixon Chace Davis

PFM PFM PFM
Kilinski Van Wyk TRIAD
TRIAD

(via phone) (via phone) (via phone) (via phone)

FIRST ORDER OF BUSINESS	Call to Order and Roll Call to Confirm Quorum

The meeting of the Winter Garden Village at Fowler Groves Community Development District Board of Supervisors was called to order at 11:31 a.m. Board Members and Staff present are outlined above.

SECOND ORDER OF BUSINESS
There were no members of the public present.

THIRD ORDER OF BUSINESS

Public Comment Period

Consideration of Nomination(s) for:
Vacant	Seat	2	(Term	Expires November 2028)
Vacant	Seat	5	(Term	Expires November 2026)
Swearing In New Supervisor (s)

Ms. Gaarlandt noted District Management is trying to contact the Landowner and will follow up. There were no nominations at this time.

FOURTH ORDER OF BUSINESS	Consideration of Minutes of the October 6, 2025, Board of Supervisor’s Special Meeting

The Board reviewed the minutes.

On MOTION by Ms. Houck, seconded by Mr. Calvert, with all in favor, the Board approved the Minutes of the October 6, 2025, Board of Supervisors’ Special Meeting.

FIFTH ORDER OF BUSINESS	Consideration of Drainage Pipe Cleanout Proposals

Ms. Gaarlandt presented the proposals. It was noted the original proposal that was approved, did not include the correct scope of work.
Mr. Davis will obtain additional proposals.

There was lengthy discussion regarding the scope of work and proposals. It was noted the previously. approved proposal was for not-to-exceed amount of $15,000.00 and only included cleaning out the grates.

On MOTION by Ms. Houck, seconded by Mr. Calvert, with all in favor, the Board approved the Drainage Pipe Cleanout Proposal from Dragonfly, subject to the District Engineer’s review.

Ratification of the FY25 Auditor Engagement Letter with Grau and Associates

Ms. Gaarlandt noted the auditor Engagement Letter was reviewed by District Counsel and is consistent with previous years.

On MOTION by Ms. Houck, seconded by Mr. Houck, with all in favor, the Board ratified the FY25 Auditor Engagement Letter with Grau and Associates.

Ratification	of the	Series	2016	Arbitrage	
Rebate	Engagement Letter	with	LLS	Tax	
Solutions Inc.				
Ms. Gaarlandt presented the letter.				

On MOTION by Ms. Houck, seconded by Mr. Calvert, with all in favor, the Board ratified the Series 2016 Arbitrage Rebate Engagement Letter with LLS Tax Solutions Inc.

SIXTH ORDER OF BUSINESS	Ratification of Payment Authorization Nos.
253-255

Ms. Gaarlandt noted these were previously approved and are included solely for ratification. These are for standard District expenses.

On MOTION by Ms. Houck, seconded by Mr. Houck, with all in favor, the Board ratified Payment Authorization Nos. 253-255.

SEVENTH ORDER OF BUSINESS	Review of District’s Financial Position

Ms. Gaarlandt noted the financials are as of December 2025. The Board reviewed the financials.
There was brief discussion regarding the assessments and financials breakdown. Mr. Montejano gave an overview of the budget to actual.
There was no action required by the Board.

EIGHTH ORDER OF BUSINESS	Staff Reports District Counsel- Update Regarding Pond 1A East Litigation
There was brief discussion regarding the pond maintenance litigation. Mediation is scheduled for March 24, 2026, via Zoom. Time is forthcoming.

On MOTION by Mr. Calvert, seconded by Mr. Houck, with all in favor, the Board authorized the Chair and District Counsel to move forward with mediation and granted the Chair full settlement authority.

District Engineer – No report.

District Manager – Memorandum of Section 189.0694, Florida Statutes (FY25 Performance Measures and Standards Reporting)
Ms. Gaarlandt gave an overview of the FY25 Performance Measures and Standards reporting. The District has achieved all goals and objectives. The report has been posted as required.

On MOTION by Ms. Houck, seconded by Mr. Houck, with all in favor, the Board ratified the FY25 Performance Measures and Standards Reporting.

Field Services Report – The Board reviewed the Field Services Report.
It was noted that TRIAD is working on proposals for pond cleanup and graffiti cleanup for the Board’s review.

Mr. Davis noted one of the storm drain lids was off and needs replacement. This will be included in the pond proposal.

On MOTION by Ms. Houck, seconded by Mr. Houck, with all in favor, the Board approved a not-to-exceed amount of $1,000.00 for the pond clean-up.

NINTH ORDER OF BUSINESS	Audience	Comments	and	Supervisors	
	Requests, Adjourn			
There was no further business to discuss.			
Ms. Gaarlandt called for a motion to adjourn.			

On MOTION by Ms. Houck, seconded by Mr. Houck, with all in favor, the Special Board of Supervisors’ Meeting of the Winter Garden Village at Fowler Groves CDD was adjourned at 11:58 a.m.

Secretary/Assistant Secretary	Chair/Vice-Chair

Winter Garden Village at Fowler Groves Community Development District

Consideration of Resolution 2026-02, Designating a Date, Time, and Location for the 2026 Landowner’s Meeting [suggested date November 4, 2026]

RESOLUTION 2026-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINTER GARDEN VILLAGE AT FOWLER GROVES COMMUNITY DEVELOPMENT DISTRICT DESIGNATING A DATE, TIME AND LOCATION FOR A LANDOWNERS’ MEETING AND ELECTION; PROVIDING FOR PUBLICATION; ESTABLISHING FORMS FOR THE LANDOWNERS’ ELECTION; AND PROVIDING FOR SEVERABILITY AND AN EFFECTIVE DATE.
WHEREAS, Winter Garden Village at Fowler Groves Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Orange County, Florida; and

WHEREAS, pursuant to Section 190.006(1), Florida Statutes, the District’s Board of Supervisors (“Board”) “shall exercise the powers granted to the district pursuant to Chapter 190, Florida Statutes,” and the Board shall consist of five members; and

WHEREAS, the District is statutorily required to hold a meeting of the landowners of the District for the purpose of electing Board Supervisors for the District on the first Tuesday in November, which shall be noticed pursuant to Section 190.006(2), Florida Statutes.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF WINTER GARDEN VILLAGE AT FOWLER GROVES COMMUNITY DEVELOPMENT DISTRICT:

EXISTING BOARD SUPERVISORS; SEATS SUBJECT TO ELECTIONS. The
Board is currently made up of the following individuals:

Seat Number	Supervisor	Term Expiration Date	
1	Jeffrey Calvert	November 2028	
2	Vacant	November 2028	
3	Ron Houck	November 2026	
4	Doris Houck	November 2026	
5	Vacant	November 2026	

This year, Seat 2, currently Vacant, Seat 4, currently held by Doris Houck, and Seat 5, currently Vacant, are subject to election by landowners in November 2026. The two candidates receiving the highest number of votes shall be elected for a term of four (4) years. The candidate receiving the next highest number of votes shall be elected for a term of two (2) years. The term of office for each successful candidate shall commence upon election.

LANDOWNERS’ ELECTION. In accordance with Section 190.006(2), Florida Statutes, the meeting of the landowners to elect Board Supervisor(s) of the District shall be held on the 4th day of November, 2026, at 	  .m., at 3501 Quadrangle Boulevard, Orlando, Florida 32817.

PUBLICATION. The District’s Secretary is hereby directed to publish notice of the landowners’ meeting and election in accordance with the requirements of Section 190.006(2), Florida Statutes.

FORMS. Pursuant to Section 190.006(2)(b), Florida Statutes, the landowners’ meeting and election have been announced by the Board at its April 17, 2024, meeting. A sample notice of landowners’ meeting and election, proxy, ballot form and instructions were presented at such meeting and are attached hereto as Exhibit A. Such documents are available for review and copying during normal business hours at the District’s Local Records Office, located at the office of the District Manager, PFM Group Consulting LLC, located at 3501 Quadrangle Boulevard, Suite 270, Orlando, Florida 32817.

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.
EFFECTIVE DATE. This Resolution shall become effective upon its passage.

PASSED AND ADOPTED this 22th day of April, 2026.

ATTEST:	WINTER GARDEN VILLAGE AT FOWLER GROVES COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	Sample Election Documents

EXHIBIT A

NOTICE OF LANDOWNERS’ MEETING AND ELECTION AND MEETING OF THE BOARD OF SUPERVISORS OF THE WINTER GARDEN VILLAGE AT FOWLER GROVES COMMUNITY DEVELOPMENT DISTRICT
Notice is hereby given to the public and all landowners within Winter Garden Village at Fowler Groves Community Development District (“District”) the location of which is generally described as comprising a parcel or parcels of land containing approximately    acres, generally located in an area
	 in Orange County, Florida, advising that a meeting of landowners will be held for the purpose of electing three (3) people to the District’s Board of Supervisors (“Board”, and individually, “Supervisor”). Immediately following the landowners’ meeting there will be convened a meeting of the Board for the purpose of considering certain matters of the Board to include election of certain District officers, and other such business which may properly come before the Board.

DATE:	November 	, 2026
TIME:		
PLACE:	3501 Quadrangle Boulevard Orlando, Florida 32817
Each landowner may vote in person or by written proxy. Proxy forms may be obtained upon request at the office of the District Manager, PFM Group Consulting LLC, 3501 Quadrangle Boulevard, suite 270, Orlando, Florida 32817, Ph: (407) 723-5900 (“District Manager’s Office”). At said meeting each landowner or his or her proxy shall be entitled to nominate persons for the position of Supervisor and cast one vote per acre of land, or fractional portion thereof, owned by him or her and located within the District for each person to be elected to the position of Supervisor. A fraction of an acre shall be treated as one acre, entitling the landowner to one vote with respect thereto. Platted lots shall be counted individually and rounded up to the nearest whole acre. The acreage of platted lots shall not be aggregated for determining the number of voting units held by a landowner or a landowner’s proxy. At the landowners’ meeting the landowners shall select a person to serve as the meeting chair and who shall conduct the meeting.

The landowners’ meeting and the Board meeting are open to the public and will be conducted in accordance with the provisions of Florida law. One or both of the meetings may be continued to a date, time, and place to be specified on the record at such meeting. A copy of the agenda for these meetings may be obtained from the District Manager’s Office. There may be an occasion where one or more supervisors or staff will participate by telephone.

Any person requiring special accommodations to participate in these meetings is asked to contact the District Manager’s Office, at least 48 hours before the hearing. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Manager’s Office.

A person who decides to appeal any decision made by the Board with respect to any matter considered at the meeting is advised that such 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.

Jane Gaarlandt District Manager
Run Date(s): 	 & 	
PUBLISH: ONCE A WEEK FOR 2 CONSECUTIVE WEEKS, THE LAST DAY OF PUBLICATION TO BE NOT FEWER THAN 14 DAYS OR MORE THAN 28 DAYS BEFORE THE DATE OF ELECTION, IN A NEWSPAPER WHICH IS IN GENERAL CIRCULATION IN THE AREA OF THE DISTRICT

INSTRUCTIONS RELATING TO LANDOWNERS’ MEETING OF WINTER GARDEN VILLAGE AT FOWLER GROVES COMMUNITY DEVELOPMENT DISTRICT
FOR THE ELECTION OF SUPERVISORS
DATE OF LANDOWNERS’ MEETING: November 	, 2026

TIME: 	.M.

LOCATION: 3501 Quadrangle Boulevard, Orlando, FL 32817

Pursuant to Chapter 190, Florida Statutes, and after a Community Development District (“District”) has been established and the landowners have held their initial election, there shall be a subsequent landowners’ meeting for the purpose of electing members of the Board of Supervisors (“Board”) every two years until the District qualifies to have its board members elected by the qualified electors of the District. The following instructions on how all landowners may participate in the election are intended to comply with Section 190.006(2)(b), Florida Statutes.
A landowner may vote in person at the landowners’ meeting, or the landowner may nominate a proxy holder to vote at the meeting in place of the landowner. Whether in person or by proxy, each landowner shall be entitled to cast one vote per acre of land owned by him or her and located within the District, for each position on the Board that is open for election for the upcoming term. A fraction of an acre shall be treated as one (1) acre, entitling the landowner to one vote with respect thereto. For purposes of determining voting interests, platted lots shall be counted individually and rounded up to the nearest whole acre. Moreover, please note that a particular parcel of real property is entitled to only one vote for each eligible acre of land or fraction thereof; therefore, two or more people who own real property in common, that is one acre or less, are together entitled to only one vote for that real property.

At the landowners’ meeting, the first step is to elect a chair for the meeting, who may be any person present at the meeting. The landowners shall also elect a secretary for the meeting who may be any person present at the meeting. The secretary shall be responsible for the minutes of the meeting. The chair shall conduct the nominations and the voting. If the chair is a landowner or proxy holder of a landowner, he or she may nominate candidates and make and second motions. Candidates must be nominated and then shall be elected by a vote of the landowners. Nominees may be elected only to a position on the Board that is open for election for the upcoming term.
This year, three (3) seats on the Board will be up for election by landowners. The two candidates receiving the highest number of votes shall be elected for a term of four (4) years. The candidate receiving the next highest number of votes shall be elected for a term of two (2) years. The term of office for each successful candidate shall commence upon election.
A proxy is available upon request. To be valid, each proxy must be signed by one of the legal owners of the property for which the vote is cast and must contain the typed or printed name of the individual who signed the proxy; the street address, legal description of the property or tax parcel identification number; and the number of authorized votes. If the proxy authorizes more than one vote, each property must be listed and the number of acres of each property must be included. The signature on a proxy does not need to be notarized.

WINTER GARDEN VILLAGE AT FOWLER GROVES COMMUNITY DEVELOPMENT DISTRICT ORANGE COUNTY, FLORIDA
LANDOWNERS’ MEETING – NOVEMBER 	, 2026

KNOW ALL MEN BY THESE PRESENTS, that the undersigned, the fee simple owner of the lands described herein, hereby constitutes and appoints 	 (“Proxy Holder”) for and on behalf of the undersigned, to vote as proxy at the meeting of the landowners of the Winter Garden Village at Fowler Groves Community Development District to be held at 3501 Quadrangle Boulevard, Orlando, FL 32817, on November  , 2026, at    .m., and at any adjournments thereof, according to the number of acres of unplatted land and/or platted lots owned by the undersigned landowner that the undersigned would be entitled to vote if then personally present, upon any question, proposition, or resolution or any other matter or thing that may be considered at said meeting including, but not limited to, the election of members of the Board of Supervisors. Said Proxy Holder may vote in accordance with his or her discretion on all matters not known or determined at the time of solicitation of this proxy, which may legally be considered at said meeting.

Any proxy heretofore given by the undersigned for said meeting is hereby revoked. This proxy is to continue in full force and effect from the date hereof until the conclusion of the landowners’ meeting and any adjournment or adjournments thereof, but may be revoked at any time by written notice of such revocation presented at the landowners’ meeting prior to the Proxy Holder’s exercising the voting rights conferred herein.

Printed Name of Legal Owner

Signature of Legal Owner	Date

Parcel Description		Acreage		Authorized Votes	

				

	

[Insert above the street address of each parcel, the legal description of each parcel, or the tax identification number of each parcel. If more space is needed, identification of parcels owned may be incorporated by reference to an attachment hereto.]
Total Number of Authorized Votes:

NOTES: Pursuant to Section 190.006(2)(b), Florida Statutes (2019), a fraction of an acre is treated as one
(1) acre entitling the landowner to one vote with respect thereto. For purposes of determining voting interests, platted lots shall be counted individually and rounded up to the nearest whole acre. Moreover, two (2) or more persons who own real property in common that is one acre or less are together entitled to only one vote for that real property.

If the fee simple landowner is not an individual, and is instead a corporation, limited liability company, limited partnership or other entity, evidence that the individual signing on behalf of the entity has the authority to do so should be attached hereto (e.g., bylaws, corporate resolution, etc.).

WINTER GARDEN VILLAGE AT FOWLER GROVES COMMUNITY DEVELOPMENT DISTRICT
ORANGE COUNTY, FLORIDA LANDOWNERS’ MEETING - NOVEMBER 	, 2026

For Election (3 Supervisors): The two (2) candidates receiving the highest number of votes will each receive a four (4) year term, and the one (1) candidate receiving the next highest number of votes will receive a two (2) year term, with the term of office for the successful candidates commencing upon election.
The undersigned certifies that he/she/it is the fee simple owner of land, or the proxy holder for the fee simple owner of land, located within the Winter Garden Village at Fowler Groves Community Development District and described as follows:

Description	Acreage

[Insert above the street address of each parcel, the legal description of each parcel, or the tax identification number of each parcel.] [If more space is needed, identification of parcels owned may be incorporated by reference to an attachment hereto.]

or
Attach Proxy.

I, 	,  as  Landowner,  or  as the proxy  holder  of
	 (Landowner) pursuant to the Landowner’s Proxy attached hereto, do cast my votes as follows:

SEAT #	NAME OF CANDIDATE	NUMBER OF VOTES	

4			

5			

Date: 		Signed: 	
Printed Name: 	

Review of Number of Registered Voters
(provided under seperate cover)

Consideration of Resolution 2026-03, Approving a Preliminary Budget for Fiscal Year 2027 and Setting a Public Hearing Date [suggested date July 22, 2026] (provided under separate cover)
FY 2027 Proposed Budget

Winter Garden Village at Fowler Groves CDD
FY 2027 Preliminary Proposed Budgets

March 31, 2026

PFM	anage  ent	ervices LLC
3501 Quadrangle Blvd
Suite 270
Orlando, FL 32817
(407) 723-5900

Winter Garden Village @ Fowler Groves
FY 2027 Proposed O&M Budget

FY 2027
Proposed Budget

$ 127,025.00
59,887.12	
$ 186,912.12

$	2,400.00
10,000.00
25,000.00
20,000.00
1,500.00
5,000.00
30,000.00
5,000.00
500.00
4,300.00
500.00
50.00
200.00
200.00
2,000.00
1,950.00
600.00
175.00
2,700.00
7,500.00
175.00
9,250.00
30,000.00
10,000.00
17,912.12	
$ 186,912.12

 $ 186,912.12

$	-	

Actual through		Anticipated Apr-		Anticipated		
3/31/26			Sep		Total FY 26	Adopted
Budget	

$102,168.86		

$	24,856.14		

$	127,025.00	

$ 127,025.00	
41,522.00			37,521.95			79,043.95	79,043.95	
$143,690.86		$	62,378.09		$	206,068.95	$ 206,068.95	

$1,200.00		
$	
1,200.00			
2,400.00	
$	1,600.00	
6,818.25			-			6,818.25	10,000.00	
11,500.02			11,499.98			23,000.00	23,000.00	
470.00			10,000.00			10,470.00	20,000.00	
1,000.00			500.00			1,500.00	1,500.00	
-			5,000.00			5,000.00	5,000.00	
8,162.25			15,000.00			23,162.25	30,000.00	
5,000.00			-			5,000.00	5,000.00	
-			250.00			250.00	250.00	
4,200.00			-			4,200.00	4,100.00	
-			500.00			500.00	500.00	
32.25			-			32.25	25.00	
1.48			100.00			101.48	200.00	
-			100.00			100.00	200.00	
173.83			1,000.00			1,173.83	2,000.00	
-			975.00			975.00	1,950.00	
-			300.00			300.00	600.00	
-			87.50			87.50	175.00	
1,350.00			1,350.00			2,700.00	2,700.00	
-			3,750.00			3,750.00	7,500.00	
175.00			-			175.00	175.00	
7,983.00			-			7,983.00	8,416.10	
-			30,000.00			30,000.00	60,000.00	
-			4,000.00			4,000.00	4,000.00	
-			8,588.93			8,588.93	17,177.85	

Revenues
On-Roll Assessments Carry Forward Revenue
Net Revenues

General & Administrative Expenses
Supervisor Fees Trustee Services Management Engineering Disclosure Property Appraiser District Counsel
Assessment Administration Reamortization Schedule Audit
Arbitrage
Tax Preparation Postage & Shipping Copies
Legal Advertising Contingency Meeting Room Office Supplies
Web Site Maintenance Field Maintenance
Dues, Licenses, and Fees General Insurance
Pond Maintenance Hurricane Cleanup Reserve
Total General & Administrative Expenses

Total Expenses

Income (Loss) from Operations

$48,066.08

	$48,066.08

$95,624.78

$	94,201.41

 $	94,201.41

$	(31,823.32)

$	142,267.49

 $	142,267.49

$	63,801.47

$ 206,068.95

 $ 206,068.95

$	-

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

Carry Forward Revenue:
Unused income from a prior year which is available as cash for the current year.

General & Administrative Expenses:
Supervisor Fees:

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

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

Management:

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

The District’s engineer provides general engineering services to the District. Among these services are attendance at and preparation for monthly board meetings, review of invoices, and all other engineering services as requested by the District throughout the year.
Disclosure:
When bonds are issued for the District, the Bond Indenture requires continuing disclosure, which the dissemination agent provides to the trustee and bond holders.

Property Appraiser Fee
Cost incurred for a copy of the annual parcel listing for parcels within the District from the county.
District Counsel:

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

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

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

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

Arbitrage:

To ensure the District's compliance with all tax regulations, annual computations are necessary to calculate an arbitrage rebate liability.
Tax Preparation Fees:
Creating and issuing 1099s to independent contractors.
Postage & Shipping:

Mail, overnight deliveries, correspondence, etc.

Copies:
Printing and binding Board agenda packages, letterhead, envelopes, and copies.
Legal Advertising:

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

Contingency:
Other administrative and grounds expenses incurred throughout the year.
Meeting Room
Fee charged for renting a room for the monthly advertised meeting.
Office Supplies
Other general & administrative expenses incurred throughout the year.

Website Maintenance:
Website maintenance fee.
Field Maintenance:

Reimbursable expenses such as rental car, gas, tolls and/or mileage incurred by the Field Manager for site visits.

Dues, Licenses, and Fees:

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

General Insurance:
General liability insurance. Pond Maintenance Maintenance of ponds.
Hurricane Cleanup
Funds set aside to assist with any cleanup needed from a hurricane or funds needed to pay a hurricane-related insurance deductible.
Reserve
Funds set aside for unexpected costs incurred.

Winter Garden Village at Fowler Groves CDD
FY 2027 Proposed DS Budget

FY 2027
Proposed Budget	
REVENUES:	
Special Assessments Series 2016	$1,945,065.64	
TOTAL REVENUES		$1,945,065.64	

EXPENDITURES:		
Series 2016 - Interest 11/1/2026		$291,834.38	
Series 2016 - Principal 5/1/2027		$1,090,000.00	
Series 2016 - Interest 5/1/2027		$291,834.38	
TOTAL EXPENDITURES			$1,673,668.76	

EXCESS REVENUES		

	$271,396.88	

Series 2016 - Interest 11/1/2027		

$271,396.88	
	Put on Roll	$1,653,231.26	

Winter Garden Village at Fowler Groves Community Development District

Consideration of Pond 1A East Remediation Proposal

Settlement Agreement
This Settlement Agreement and Release (the “Agreement”) is entered into by and between New Restoration and Recovery Services, LLC d.b.a Aqualis Stormwater (“Aqualis”) and Winter Garden Village at Fowler Groves Community Development District (the “District”). Aqualis and the District may be referred to collectively herein as the Parties.

Recitals
In October 27, 2020, Aqualis and the District entered into a contract (the “Contract”) pursuant to which Aqualis was to provide certain labor, materials, services, and equipment for the purpose of repairing and renovating stormwater retention ponds (the “Work”) located on property managed/owned by the District near 3004 Daniels Road, Winter Garden, FL 34787 (the “Property”).

During and after the performance of the Work and Contract certain disputes arose between Aqualis and the District, including, but not limited to, disputes relating to the performance and completeness of the Work and payment for the Work under the Contract (collectively, the “Disputes”).

Ultimately, Aqualis filed a lawsuit against the District in the County Court in and for Orange County, Florida, which, was ultimately transferred to the Circuit Court in and for the Ninth Judicial Circuit in and for Orange County, Florida, which bears case number 2025-CA-003159-O (the “Lawsuit”).

The Parties now desire to resolve all issues that have arisen between them.

NOW THEREFORE, in consideration of the mutual promises, covenants, and agreements made in this Agreement, the execution hereof, and other good and valuable consideration, the receipt and sufficiency of which is acknowledged by the Parties, the Parties hereby agree as follows:

Incorporation of Recitals. The foregoing Recitals A-D are hereby incorporated into this Agreement.

Resolution of All Claims. The Parties intend to resolve all claims between them through this Agreement. The Parties enter into this Agreement merely as an accommodation and compromise of disputed claims. The Parties do not admit to or concede any liability, fault or breach of any duty, contractual or otherwise, in connection with the Contract, Work, Property, Disputes, and Lawsuit. Furthermore, the Parties acknowledge that the Parties all hold current beliefs that ultimately could prove to be different from the actual existing or future facts, but in no event shall change or modify their intent to resolve all claims as between them. This Agreement is a compromise of a disputed claim, which should not be construed as an admission of liability on the part of any party.

Settlement Payment. The District shall pay Aqualis Thirty Nine Thousand and 00/100 Dollars ($39,000.00) (the “Settlement Payment”). The Settlement Payment shall be

delivered to Aqualis within 30 days of the Effective Date. The Settlement Payment shall be made payable to Aqualis Stormwater Management and delivered to 630 Davis Drive, Suite 160, Morrisville, NC 27650.

Dismissal of Lawsuit. Within five (5) business days of the Settlement Payment fully clearing, Aqualis and the District shall stipulate to the dismissal of the Lawsuit with prejudice. The Parties agree that no further actions shall be taken by either party in the Lawsuit following the Effective Date, except as set forth herein.

Mutual Releases. In consideration of the mutual covenants contained in this Agreement, Aqualis and the District, on behalf of themselves and anyone claiming by, through, or under them, including, but not limited to any unit owners at the Property, do hereby completely, fully, and forever release and discharge each other, and any of their respective predecessors, parents, insurers, subsidiaries, affiliates, customers, reinsurers, agents, brokers, attorneys, property managers, qualifying agents, principals, members, managers, shareholders, owners, officers, directors, trustees employees, employers, servants, successors agents, assigns, successors, servants, representatives, and heirs of and from any and all from any and all claims, counterclaims, liens, defenses, obligations, guarantees, warranties, responsibilities, liabilities, demands, suits, and causes of action of every nature and kind, whether vested or contingent, accrued or unaccrued, known or unknown, in law or in equity, matured or unmatured, including, without limiting the generality of the foregoing, those claims arising out of or relating to the facts, circumstances, injuries, damages or occurrences surrounding the Contract, Work, Property, Disputes, and Lawsuit. This release includes any and all claims, counterclaims, or defenses that were or could have been asserted by either party in the Lawsuit.

This Agreement Enforceable. Notwithstanding the releases contained herein, neither party is released from performance of this Agreement. Any action to enforce this Agreement shall be brought in Orange County, Florida.

Default. In the event of a default by the District in the performance of this Agreement, which is not cured after five days’ notice to the District through counsel, Aqualis shall be entitled to the ex parte entry of final judgment against the District in the amount of $41,000.00, less any amounts paid under this Settlement Agreement. The Parties shall also be entitled to seek an order on entitlement to and an award of attorneys’ fees in the event of a default. Aqualis must file an affidavit of default setting forth the amount owed in order to obtain the final judgment contemplated by this paragraph.

Warranty of Authority. Each person who executes this Agreement represents and warrants that he or she has the full authority and capacity to do so, including, but not limited to, the authority to bind third-parties; is authorized under any governing documents or bylaws to enter into this Agreement; has otherwise complied with any processes or procedures required to obtain that authority; and still owns the relevant claims in full and agrees to indemnify and hold harmless the other Parties from any claims that such authority or ownership did not exist.

Binding Effect. This Agreement shall be binding upon and inure to the benefit of the heirs, successors, and assigns of the undersigned hereto.

Severability. If any part of this Agreement is held to be void, invalid, or inoperative, the Parties agree that such invalidity shall not affect any other part of this Agreement. The remainder of this Agreement shall be effective as though such void part had not been contained herein.

Rules of Construction. The Parties agree that this Agreement has been negotiated at arm’s length and that each party has had the opportunity to review this Agreement. Thus, in the event of any ambiguity in this Agreement, such ambiguity shall not be interpreted against the initial drafter.

Effective Date. The “Effective Date” of this Agreement shall be the date this Agreement is last signed by all of the Parties.

Non-Disparagement. To the fullest extent permitted by law, the Parties agree not to criticize or disparage each other, or to cause or encourage another to criticize or disparage any party, in any way and through any medium, including via television, radio, print, social media, consumer rating publications (whether print or electronic), blogs, or any other form of electronic, written, verbal, or non-verbal communication. To the extent either party has engaged in conduct that would be prohibited by this paragraph, that party agrees to remove, eliminate, or neutralize the disparagement within five days of the Effective Date.

Complete Agreement. The Parties agree that this Agreement represents the entire agreement between the Parties with regard to the subject matter herein and any prior agreements, representations, or inducements, if not included and embodied in this Agreement, shall be of no force and effect. This Agreement supersedes, and the Parties shall not rely upon, any and all previous representations, statements, understandings, and agreements between the Parties, whether oral or written. This Agreement may be signed in multiple parts or copies by the Parties hereto, each one of which shall be considered an original.

NEW RESTORATION AND RECOVERY	WINTER GARDEN VILLAGE AT	
SERVICES, LLC D.B.A AQUALIS	FOWLER GROVES COMMUNITY	
STORMWATER	DEVELOPMENT DISTRICT	

Signature		Signature	
Printed: Allen Blackhurst		Printed: Doris Houvk	

Title: CFO		

Title: Chair	

Date: 03/24/2026		

Date: 03/24/2026	

   

REFERENCE NUMBER
4BBD4F8C-E40D-40B8-BDE1-3D98434209A9

SIGNATURE CERTIFICATE

TRANSACTION DETAILS	DOCUMENT DETAILS	
Reference Number	Document Name	
4BBD4F8C-E40D-40B8-BDE1-3D98434209A9	Aqualis - Winter Garden - Settlement Agreement - Final	
Transaction Type	Filename	
Signature Request	Aqualis_-_Winter_Garden_-_Settlement_Agreement_-_Final.pdf	
Sent At	Pages	
03/24/2026 02:18:14 PM EDT	3 pages	
Executed At	Content Type	
03/24/2026 02:28:46 PM EDT	application/pdf	
Identity Method	File Size	
email	16 KB	
Distribution Method	Original Checksum	
email	84c766d20f0aeeed8c4d2462b91035405076bbd62a808d43aa02d20311600ded	
Signed Checksum		
853b0b2fcf37cfa6d2bc838ca38d3a9feef1023f30fc48ae7361f5713b0be8ff	
Signer Sequencing		
Disabled		
Document Passcode		
Disabled		
eIDAS Authentication		
Disabled		
SIGNERS		

SIGNER	E-SIGNATURE	EVENTS	
Name	Status	Viewed At	
Allen Blackhurst	signed	03/24/2026 02:25:32 PM EDT	
Email
ablackhurst@aqualisco.com	Multi-factor Digital Fingerprint Checksum
4f53cda18c2baa0c0354bb5f9a3ecbe5ed12ab4d8e11ba873c2f11161202b945	Identity Authenticated At
03/24/2026 02:28:46 PM EDT	
Components
7	IP Address
68.104.230.250	Signed At
03/24/2026 02:28:46 PM EDT	
	Device		
	Chrome via Windows		
	Typed Signature		
	
Signature Reference ID
E4AC646E		

Name
Doris Houck
Email
doris@dorishouck.com
Components
7

Status
signed

4f53cda18c2baa0c0354bb5f9a3ecbe5ed12ab4d8e11ba873c2f11161202b945

Multi-factor Digital Fingerprint Checksum

IP Address
172.56.74.88
Device
Mobile Safari via iOS
Typed Signature

Signature Reference ID
8BFED55F

Viewed At
03/24/2026 02:22:45 PM EDT
Identity Authenticated At
03/24/2026 02:25:52 PM EDT
Signed At
03/24/2026 02:25:53 PM EDT

Name	Status	Viewed At	
Jason Lambert	signed	03/24/2026 02:18:18 PM EDT	
Email	Multi-factor Digital Fingerprint Checksum	Identity Authenticated At	
jason.lambert@hwhlaw.com	4f53cda18c2baa0c0354bb5f9a3ecbe5ed12ab4d8e11ba873c2f11161202b945	03/24/2026 02:18:30 PM EDT	
Components	IP Address	Signed At	
0	38.104.151.226	03/24/2026 02:18:30 PM EDT	
	Device		
	Chrome via Windows		

AUDITS

TIMESTAMP	AUDIT	
03/24/2026 02:18:14 PM EDT	Jason Lambert (jason.lambert@hwhlaw.com) created document 'Aqualis_-_Winter_Garden_-	
	_Settlement_Agreement_-_Final.pdf' on Chrome via Windows from 38.104.151.226.	
03/24/2026 02:18:14 PM EDT	Jason Lambert (jason.lambert@hwhlaw.com) was emailed a link to sign.	
03/24/2026 02:18:14 PM EDT	Allen Blackhurst (ablackhurst@aqualisco.com) was emailed a link to sign.	
03/24/2026 02:18:14 PM EDT	Doris Houck (doris@dorishouck.com) was emailed a link to sign.	
03/24/2026 02:18:18 PM EDT	Jason Lambert (jason.lambert@hwhlaw.com) viewed the document on Chrome via Windows from 38.104.151.226.	
03/24/2026 02:18:30 PM EDT	Jason Lambert (jason.lambert@hwhlaw.com) authenticated via session on Chrome via Windows from	
	38.104.151.226.	
03/24/2026 02:18:30 PM EDT	Jason Lambert (jason.lambert@hwhlaw.com) signed the document on Chrome via Windows from 38.104.151.226.	
03/24/2026 02:19:28 PM EDT	Allen Blackhurst (ablackhurst@aqualisco.com) viewed the document on Chrome via Windows from 72.153.231.43.	
03/24/2026 02:22:45 PM EDT	Doris Houck (doris@dorishouck.com) viewed the document on Mobile Safari via iOS from 172.56.74.88.	
03/24/2026 02:25:21 PM EDT	Allen Blackhurst (ablackhurst@aqualisco.com) viewed the document on Chrome via Windows from 100.52.43.87.	
03/24/2026 02:25:32 PM EDT	Allen Blackhurst (ablackhurst@aqualisco.com) viewed the document on Chrome via Windows from	
	68.104.230.250.	
03/24/2026 02:25:53 PM EDT	Doris Houck (doris@dorishouck.com) authenticated via email on Mobile Safari via iOS from 172.56.74.88.	
03/24/2026 02:25:53 PM EDT	Doris Houck (doris@dorishouck.com) signed the document on Mobile Safari via iOS from 172.56.74.88.	
03/24/2026 02:28:46 PM EDT	Allen Blackhurst (ablackhurst@aqualisco.com) authenticated via email on Chrome via Windows from	
	68.104.230.250.	
03/24/2026 02:28:46 PM EDT	Allen Blackhurst (ablackhurst@aqualisco.com) signed the document on Chrome via Windows from 68.104.230.250.	

RECIPIENT:	Quote #234		
Winter Garden Village at Fowler Groves CDD	Sent on	Mar 31, 2026	
Fowler Grove Boulevard
Winter Garden, Florida 34787	Total	$150,625.00	

Product/Service	Description	Qty.	Unit Price	Total	
Pond A-1 East Drainage Improvement Project	Land and Lakes, LLC will provide all labor, materials, equipment, and supervision necessary to complete the Pond A-1 East drainage improvement project at Winter Garden Village at Fowler Groves CDD. The scope of work includes removing the existing hardpan from approximately 0.3 acres of the stormwater pond and replacing it with free-draining soil to improve drainage and pond function.	1	$150,625.00	$150,625.00	
	The existing pond bottom, currently at elevation 120.5, will be excavated to a depth of approximately 6 feet, reaching elevation 114.5. All removed hardpan material, estimated at approximately 2,950 cubic yards, will be hauled off-site using an excavator, front-end loader, and 20-yard dump trucks. Land and Lakes, LLC will then purchase, transport, and install approximately 2,950 cubic yards of free-draining soil and grade the pond back to elevation 120.5.		
	A designated staging area, as highlighted on the provided map, will be used for the project. Land and Lakes, LLC will place approximately 40 yards of crushed concrete in the staging area to help prevent off-site tracking. At the end of each workday, any tracking onto off-site areas will be swept and cleaned. All disturbed areas, including the pond bottom, will be sodded upon completion of the work. The project is estimated to take approximately 6 to 8 weeks to complete, weather permitting.		
	Pricing		
	Remove Hardpan (2,950 yards): $38,880.00 Equipment / Operators: $44,607.00
Add Free-Draining Soil (2,950 yards): $51,400 Sod for Disturbed Areas (includes pond bottom):
$13,938.00
Crushed Rock for Staging Area: $1800		
	Total: $150,625.00		
	50% Deposit Required Prior to Start of Work:		
	Land and Lakes, LLC agrees to commence service within 14 days, weather permitting, from the date of receipt of the signed agreement and/or any required governmental permits.		

$150,625.00

Total

This quote is valid for the next 30 days, after which values may be subject to change.

Proposal #30247

Date: 2/27/2026

On behalf of: Winter Garden Village CDD Ponds - Hereinafter collectively referred to as "Client" or "Owner."

Customer:

Winter Garden Village CDD Ponds 3004 Daniels Rd
Winter Garden, FL 34787

Property:

retention pond repairs

Dragonfly will provide pond maintenance and repair services as described below. This proposal scope and price is valid for for a period of 90 days. Please note:

A 25% down payment is required upon execution of agreement
Any additional repairs found during initial work and not included in this scope will be brought to your attention and can be addressed at additional cost with prior approval
Unless otherwise stated below, all Professional Engineering and survey work will be provided by others
We need clear access to pond area for equipment and loading
Access repair includes smoothing and grading of any disturbed areas followed by seeding and straw application; does not include sod or watering
Any damage to the curbs, sidewalks, or parking lot will be addressed separately and at additional cost with client approval; we will take care to avoid damage

Inspection Repairs

Pond A1 + A2 repairs

Repairs include:

Remove vegetation in pond A! and spillway between A1+A1 west with bushhog and weed eaters.
Replace damaged reticuline grate on bubble-up structure #3 and secure with U-Channel rod
Replaced grates should be replaced with cast iron grates per FDOT Standard Index 425-052, 3 gate set. ·
Place displaced bubble-up structure #2 grate back onto the structure and re-secure with UChannel rod.H
Remove fallen tree branches in Northeast corner of Pond A1 west. ·
Place displaced bubble-up structure #0 grate back onto the structure and re-secure with UChannel rod. ·
Regrade eroded soil in front of pipe end section #2 to better dissipate standing water · .
Pond A1 + A2 repairs:	$11,650.00

Vac Truck

Mobilization - Vactruck with operator & (2) Laborers Maintenance of traffic as needed
Flex-hose setup 100 ft.

Jetvac cleaning of stormwater structures that drain into dry retention area Includes jetting first 10-20 LF of connecting pipes
Onsite disposal of debris

ESTIMATED TIME OF COMPLETION 2 DAYS

SEWER COMBINATION VACTOR 2100 with 15CY DEBRIS TANK/80 GPM/2500 PSI

Need HDPE Corrugated Flexible Hose Disposal $850.00 Per Load

The below pricing is for Budgetary Purposes. The client will be invoiced for actual quantities used in the field at the time of the project. Below Unit Costs are based on disposal at an Dragonfly preferred disposal facility. If Customer specifies the disposal facility, additional costs will apply. Below unit costs are based on disposal facility approval of all waste as profiled by Dragonfly. Invoices will be submitted following removal of waste from the site(s). Final disposal documentation is not a prerequisite for invoicing. Below noted quantities are speculative. With the exception of minimums, all billing will be based on actual quantities at the above noted Unit Costs. All Unit Costs quoted by the hour apply portal-to-portal with a ten (10) hour minimum per day. Below costs include a standard recovery fee. Below Unit Costs are based on a non-union work force, no prevailing wages, no overtime work and no performance bond.

Additional costs related to unexpected, concealed, or unknown conditions or any delays at the project site shall be incurred by Customer. In the event that underground or above ground structures, cables, conduits, site features, property, materials, or equipment are destroyed, damaged, or rendered inoperable during the project, Dragonfly will not be held responsible. Additionally, Dragonfly shall not be liable for any consequential or special damages. By signing below Customer acknowledges that they have received, reviewed, and agree to the Dragonfly Terms and Conditions. The terms of this agreement are effective and binding on the Customer and Dragonfly upon written execution or initiation of performance of this Agreement
Vac Truck:	$12,418.00

Subtotal	$24,068.00	
Estimated Tax	$0.00	
Total	$24,068.00	

Payment Schedule

Schedule	Price	Sales Tax	Total Price	
25% down completed	$6,017.00
$18,051.00
$24,068.00	$0.00
$0.00
$0.00	$6,017.00
$18,051.00
$24,068.00	

	Terms & Conditions	

TERMS & CONDITIONS:

PAYMENT TERMS. Dragonfly Pond Works expects prompt payment for its Work. Toward that end, payment terms are as follows: the client will be billed either at the end of the project or in accordance with the payment schedule and terms outlined in this proposal. The payment terms for open invoices will be net 15 unless otherwise agreed upon between parties - an interest charge of 5% per month shall be applied to all balances over 30 days old. Dragonfly Pond Works and Client understand and agree that the prevailing party in a dispute, whether in a court of competent jurisdiction or in arbitration, shall be entitled to recovery of all costs, including attorney’s fees, collection fees, interest and court costs and/or arbitration
fees. Dragonfly Pond Works accepts checks, ACH, and credit card payments. Any fees incurred by Dragonfly in the course of accepting payments are subject to being added to customer billing to offset the impact of these fees to Dragonfly.
OFFER. This proposal constitutes an offer by Dragonfly Pond Works, LLC to perform the services described in the proposal (the “Work”) for Client in accordance with these terms and conditions. The proposal, including these terms and conditions and all other documents incorporated by reference shall, when accepted by Client, constitute the entire agreement of the parties regarding the Work. This proposal is good for a period of 90 days from Proposal Date.
ACCESS AND AUTHORIZATION. Client shall provide Dragonfly Pond Works with all necessary access to the area(s) in which the Work is to be performed. Unless otherwise specified, Client warrants that it has obtained (or will obtain prior to performance of the Work) all necessary permits, licenses, consents and authorizations required in connection with the performance of the Work. Delays related to Client’s (1) change in schedule, (2) failure to provide access to the property, and/or (3) failure to obtain required documentation may result in additional fees charged to the Client. Client shall maintain property insurance at or above the limits and coverage that are in place at the time of executing this agreement.
STRUCTURES AND UTILITIES. In the execution of the Work, Dragonfly Pond Works will take reasonable precautions to avoid damage to subterranean structures, roads, sidewalks and utilities. Any repairs to structures not specified or included on the repair scope and/or not accurately located and called out by the Client will be billed back to the Client on a time and materials basis plus a 15% fee. Any stumps, culverts, rocks or other obstacle will not be removed during project execution without a written change order signed by the Client and an authorized representative of Dragonfly Pond Works, which shall include the cost of removal and associated replacement and an extension of the project completion deadline, if applicable.
WARRANTY. Dragonfly Pond Works will perform the Work in a competent, professional manner in accordance with the customary standards of performance of the industry. Unless specifically set forth in this Agreement, Dragonfly Pond Works does not warrant or represent that the Work or any products will achieve any specific result, outcome, or performance. Client recognizes that subsurface conditions may vary from those encountered at the location where borings, surveys or explorations are made by Dragonfly Pond Works and that the data interpretations and recommendations of Dragonfly Pond Works’ personnel are based solely on the information available to them. Dragonfly Pond Works is not licensed to provide professional engineering and/or surveying opinions on the appropriate scope of work necessary to achieve a particular result. Dragonfly Pond Works encourages Client to retain a licensed engineer and/or surveyor to assess Client’s needs and approve of the scope of work set forth herein. If Client declines to retain a licensed engineer and/or surveyor, Client assumes that risk that the scope of work contained herein will not achieve the desired results. If equipment is supplied as part of this agreement, Client agrees that Dragonfly Pond Works will not be liable for any claims due to defective equipment or materials manufactured by third parties other than Dragonfly Pond Works.
RELATIONSHIP OF THE PARTIES. In performing the Work, Dragonfly Pond Works shall be acting in the capacity of an independent contractor to Client, and nothing herein shall be deemed to create a partnership, agency, joint venture or any other relationship between the parties.
INDEMNIFICATION. Client agrees to indemnify and hold Dragonfly Pond Works harmless from and against any and all damages, claims, delays, or costs (including court costs and attorneys’ fees) associated with or arising out of the Work to the fullest extent permitted by law, except to the extent any damages, claims, delays, or costs are ruled by a Court (or, if appliable, an arbitrator with jurisdiction over Dragonfly Pond Works) to have been caused by the negligence of Dragonfly Pond Works.
FORCE MAJEURE. Neither party shall be liable to the other party for its failure or delay in performing its obligations hereunder due to any contingency beyond such party’s reasonable control, including, without limitation, acts of God; fires; floods; wars; acts of war; sabotage; accidents; labor disputes or shortages; changes or interpretations of governmental laws, ordinances, rules and regulations; inability to obtain power, material, equipment or transportation; and any other similar or dissimilar contingency.

CHANGE ORDERS. Client may, upon written notice to Dragonfly Pond Works, request Dragonfly Pond Works to make changes in the scope of the Work. Dragonfly Pond Works shall thereupon use reasonable efforts to make such changes provided that if any requested changes cause an increase in the cost or time required for Dragonfly Pond Works’ performance and delivery, Client shall execute an agreement, in form and substance satisfactory to Dragonfly Pond Works, providing for an equitable adjustment in the compensation payable for the Work and the time for its performance and delivery. This includes additional costs as related to unforeseen permits, fees and changes in required coverages.
NON-SOLICITATION OF EMPLOYEES. During the term of this agreement, and for a period of two (2) years thereafter, neither party shall, directly or indirectly, for such party’s own benefit or for the benefit of others, solicit for hire as an employee, consultant or otherwise any of the other party’s personnel who have performed services under this agreement, without the other party’s express written consent.
COMPENSATION. Client shall pay Dragonfly Pond Works for the Work in the amounts and at the times and in the manner set forth in the proposal.
NOTICES. Any notice required or permitted to be given hereunder shall be deemed to have been duly given if delivered by hand or sent by registered or certified mail, return receipt requested, and addressed: if to Dragonfly Pond Works, LLC PO Box 1089, Apex NC 27502; the address shown on the front hereof, or to such other address(es) which the parties may respectively designate to one another in accordance herewith. Notices shall be deemed to have been given on the date of mailing or hand delivery. The post office receipt showing the date of mailing shall be “prime facie” evidence thereof.

GOVERNING LAW and ARBITRATION. The agreement between the parties regarding the Work and their rights and obligation thereunder shall be governed by and construed in accordance with laws of the State of North Carolina. The parties agree that, to the fullest extent permissible under applicable law, any claims, disputes, or lawsuits arising out of or relating to this agreement or the Work shall be subject to final and binding arbitration. The arbitration shall be conducted pursuant to the Federal Arbitration Act and the North Carolina Revised Uniform Arbitration Act, using one arbitrator, applying North Carolina law, and conducting the arbitration in Raleigh, North Carolina. The parties intend to expedite the arbitration and limit discovery so as to reduce the costs of arbitration, and expressly agree to conduct the arbitration and obtain a final ruling from the arbitrator within six months of the arbitrator being appointed. The parties expressly agree that the arbitrator shall have the power, jurisdiction, and authority to award the prevailing party all costs, including attorney’s fees, collection fees, interest, court costs and/or arbitration fees.

By		By	
	Tony Halvorsen		
Date	2/27/2026	Date	
Dragonfly Pond Works, LLC	
Winter Garden Village CDD Ponds	

Winter Garden Village at Fowler Groves Community Development District

Consideration of Drainage Pipe Cleanout Proposal with Smithwell Inc.

Smithwell Inc.	Estimate

Date	Estimate #	
1/28/2026	2763	

PO Box 120981
Clermont, FL 34712

Name / Address	
Winter Garden Village at Fowler Groves CD 3501 Quadrangle Boulevard, Suite 270
Orlando, FL 32817	

Project		
		
Description	Total	

Tractor Services... $500
Cut overgrown pond located next to Fifth Third Bank (using skid steer with brush cutter attachment or bush hogg.) Reinstall drain grate (one is visible, we assume other is still there just covered in growth.)
***NOTE: could be additional cost of other drain grate is located in bottom of drain structure.	
500.00	

Trash clean up... T&M
Once pond is cut, pick and remove any trash. Unable to provide a set price as we have no idea how much trash there is hidden below the growth and how long it will take to clean up.	
1.00	

Secure drain grates... Materials ONLY Locks and chains.	
1.00	

***Please note that line items listed in the amount of $1 are just notations for unknown costs (i.e. Options or T&M work.) The $1 amounts have no bearing on the actual cost of the item, service, or the total for the job.		
Phone #	Fax #	Web Site	Total	
$502.00	
352-241-4749		www.smithwell.com			

***Please note there will be a 4% processing fee added to your	Signature and date: 	
invoice for Credit Card Payments.***

Winter Garden Village at Fowler Groves Community Development District

Consideration of Graffiti removal Proposal with Smart Solution Systems

Smart Solution Systems

31 January 2026
To: Chase Davis/ Triad Association Management From: Rene Raymon / Smart Solution Systems Re: Winter Garden Village HOA
Chase,

Please accept our quote for Winter Garden Village wall graffiti. This proposal is for the removal and re-painting of the vandalized wall on the outside of the community near the Fifth Third Bank.

Smart Solutions’ scope of work includes the following.
Treat spray paint with graffiti remover.
Let stand for 15 minutes then scrub with brush and rinse. Repeat as needed.
Take sample of wall color to paint supplier and have computer matched.
Paint vandalized area with color matched paint.
Provide photo documentation upon completion.

The total price including all materials and labor is $350.
If you have any questions or concerns, please contact me directly. Regards,
Rene Raymon 407-676-0131
Smart Solution Systems

Smart Solution Systems	Orlando, Florida Manager@smartsolutionprovider.com

Consideration of PFM Fee Increase Letter
(provided under separate cover)

Review and Acceptance of 2025 Arbitrage Rebate Report – Series 2016

 
Tax - Exempt Bond Services

LLS Tax Solutions Inc. 1645 Sun City Center Plz, #5027
Sun City Center, FL 33571 Telephone: 850-754-0311 Email: liscott@llstax.com

April 2, 2026

Ms. Jane Gaarlandt
Winter Garden Village at Fowler Groves Community Development District c/o PFM Group Consulting LLC
3501 Quadrangle Blvd., Suite 270
Orlando, Florida 32817

$24,030,000
Winter Garden Village at Fowler Groves Community Development District Special Assessment Refunding Bonds, Series 2016
(“Bonds”)
Dear Ms. Gaarlandt:
Attached you will find our arbitrage rebate report for the above-referenced Bonds for the annual period ended October 26, 2025 (“Computation Period”). This report indicates that there is no cumulative rebatable arbitrage liability as of October 26, 2025.
The Bonds were reviewed for compliance with IRS Yield Restriction rules as described in Treasury Regulations §1.148-2.
The next annual arbitrage rebate calculation date is October 26, 2026. We have provided an engagement letter for the next Computation Period for you to sign and return. If you have any questions or comments, please do not hesitate to contact me at (850) 754-0311 or by email at liscott@llstax.com.
Sincerely,

Linda L. Scott
Linda L. Scott, CPA

Winter Garden Village at Fowler Groves Community Development District
$24,030,000 Winter Garden Village at Fowler Groves Community Development District Special Assessment Refunding Bonds, Series 2016
For the period ended October 26, 2025

 
Tax - Exempt Bond Services

LLS Tax Solutions Inc. 1645 Sun City Center Plz, #5027
Sun City Center, FL 33571 Telephone: 850-754-0311 Email: liscott@llstax.com

April 2, 2026

Winter Garden Village at Fowler Groves Community Development District c/o PFM Group Consulting LLC
3501 Quadrangle Blvd., Suite 270
Orlando, Florida 32817
Re: $24,030,000 Winter Garden Village at Fowler Groves Community Development District Special Assessment Refunding Bonds, Series 2016 (“Bonds”)
Winter Garden Village at Fowler Groves Community Development District (“Client”) has requested that we prepare certain computations related to the above-described Bonds for the period ended October 26, 2025 (“Computation Period”). The scope of our engagement consisted of the preparation of computations to determine the Rebatable Arbitrage for the Bonds for the Computation Period as described in
Section 148(f) of the Internal Revenue Code of 1986, as amended (“Code”), and this report is not to be used for any other purpose.
In order to prepare these computations, we were provided by the Client with and have relied upon certain closing documents for the Bonds and investment earnings information on the proceeds of the Bonds during the Computation Period. The attached schedule is based upon the aforementioned information provided to us. The assumptions and computational methods we used in the preparation of the schedule are described in the Summary of Notes, Assumptions, Definitions and Source Information. A brief description of the schedule is also attached.
The results of our computations indicate a negative Cumulative Rebatable Arbitrage of $(225,595.62) at October 26, 2025. As such, no amount must be on deposit in the Rebate Fund.
As specified in Form 8038G, the calculations have been performed based upon a Bond Yield of 3.9221%. Accordingly, we have not recomputed the Bond Yield.
The scope of our engagement was limited to the preparation of a mathematically accurate Rebatable Arbitrage for the Bonds for the Computation Period based on the information provided to us. The Rebatable Arbitrage has been determined as described in the Code, and regulations promulgated thereunder (“Regulations”). We have no obligation to update this report because of events occurring, or information coming to our attention, subsequent to the date of this report.
LLS Tax Solutions Inc.

NOTES AND ASSUMPTIONS

The issue date of the Bonds is October 27, 2016.
The end of the first Bond Year for the Bonds is October 26, 2017.
Computations of yield are based upon a 31-day month, a 360-day year and semiannual compounding.
We have assumed that the only funds and accounts relating to the Bonds that are subject to rebate under Section 148(f) the Code are shown in the attached schedule.
For investment cash flow purposes, all payments and receipts are assumed to be paid or received, respectively, as shown in the attached schedule. In determining the Rebatable Arbitrage for the Bonds, we have relied on information provided by you without independent verification, and we can therefore express no opinion as to the completeness or suitability of such information for such purposes. In addition, we have undertaken no responsibility to review the tax-exempt status of interest on the Bonds.
We have assumed that the purchase and sale prices of all investments as represented to us are at fair market value, exclusive of brokerage commissions, administrative expenses, or similar expenses, and representative of arms’ length transactions that did not artificially reduce the Rebatable Arbitrage for the Bonds, and that no “prohibited payments” occurred and no “imputed receipts” are required with respect to the Bonds.
Ninety percent (90%) of the Rebatable Arbitrage as of the next “computation date” (“Next Computation Date”) is due to the United States Treasury not later than 60 days thereafter (“Next Payment Date”). (An issuer may select any date as a computation date, as long as the first computation date is not later than five years after the issue date, and each subsequent computation date is no more than five years after the previous computation date.) No other payment of rebate is required prior to the Next Payment Date. The Rebatable Arbitrage as of the Next Computation Date will not be the Rebatable Arbitrage reflected herein but will be based on future computations that will include the period ending on the Next Computation Date. If all of the Bonds are retired prior to what would have been the Next Computation Date, one hundred percent (100%) of the unpaid Rebatable Arbitrage computed as of the date of retirement will be due to the United States Treasury not later than 60 days thereafter.
For purposes of determining what constitutes an “issue” under Section 148(f) of the Code, we have assumed that the Bonds constitute a single issue and are not required to be aggregated with any other bonds.

NOTES AND ASSUMPTIONS (cont’d)
The accrual basis of accounting has been used to calculate earnings on investments. Earnings accrued but not received at the last day of the Computation Period are treated as though received on that day. For investments purchased at a premium or a discount (if any), amortization or accretion is included in the earnings accrued at the last day of the Computation Period. Such amortization or accretion is computed in such a manner as to result in a constant rate of return for such investment. This is equivalent to the “present value” method of valuation that is described in the Regulations.
No provision has been made in this report for any debt service fund. Under Section 148(f)(4)(A) of the Code, a “bona fide debt service fund” for public purpose bonds issued after November 10, 1988 is not subject to rebate if the average maturity of the issue of bonds is at least five years and the rates of interest on the bonds are fixed at the issue date. It appears and has been assumed that the debt service fund allocable to the Bonds qualifies as a bona fide debt service fund, and that this provision applies to the Bonds.
The proceeds of the Series 2016 Bonds were used for the following purposes: (a) current refunding of the District’s outstanding Special Assessment Bonds, Series 2006; (b) fund a deposit into the Series 2016 Debt Service Reserve Account in an amount equal to the Debt Service Reserve Requirement with respect to the Series 2016 Bonds; and (c) paying costs and expenses incurred in connection with the issuance of the Series 2016 Bonds, including an underwriting discount.
The Bonds were reviewed for compliance with IRS Yield Restriction rules as described in Treasury Regulations §1.148-2.

DEFINITIONS
Bond Year: Each one-year period that ends on the day selected by the Client. The first and last Bond Years may be shorter periods.
Bond Yield: The yield that, when used in computing the present value (at the issue date of the Bonds) of all scheduled payments of principal and interest to be paid over the life of the Bonds, produces an amount equal to the Issue Price.
Allowable Earnings: The amount that would have been earned if all nonpurpose investments were invested at a rate equal to the Bond Yield, which amount is determined under a future value method described in the Regulations.
Computation Date Credit: A credit allowed by the Regulations as a reduction to the Rebatable Arbitrage on certain prescribed dates.
Rebatable Arbitrage: The excess of actual earnings over Allowable Earnings and Computation Date Credits.
Issue Price: Generally, the initial offering price at which a substantial portion of the Bonds is sold to the public. For this purpose, 10% is a substantial portion.

For the period ended October 26, 2025
SOURCE INFORMATION	
Bonds	Source	
Closing Date
Bond Yield	Form 8038G
Form 8038G	
Investments	Source	
Principal and Interest Receipt Amounts and Dates	Trust Statements	
Investment Dates and Purchase Prices	Trust Statements	

For the period ended October 26, 2025
DESCRIPTION OF SCHEDULE

SCHEDULE 1 - REBATABLE ARBITRAGE CALCULATION
Schedule 1 sets forth the amount of interest receipts and gains/losses on sales of investments and the calculation of the Rebatable Arbitrage.

SCHEDULE 1 - REBATABLE ARBITRAGE CALCULATION

10	/	27	/	2016	ISSUE DATE		
10	/	27	/	2021	BEGINNING OF COMPUTATION PERIOD		
10	/	26	/	2025	COMPUTATION DATE		
						
INVESTMENT VALUE AT	
EARNINGS ON	
OTHER DEPOSITS	
FUTURE VALUE AT BOND YIELD	

ALLOWABLE	
	DATE		 FUND/ACCOUNT			COMPUTATION DATE		  INVESTMENTS 	 (WITHDRAWALS)		3.9221%			EARNINGS		
10	/	27	/	2021	BEGINNING BALANCE		0.00	684,516.00	799,486.51	114,970.51	
11	/	1	/	2021	DEBT SERVICE RESERVE ACCOUNT		2.91	0.00	0.00	0.00	
11	/	2	/	2021	DEBT SERVICE RESERVE ACCOUNT		0.00	(2.91)	(3.40)	(0.49)	
12	/	1	/	2021	DEBT SERVICE RESERVE ACCOUNT		2.81	0.00	0.00	0.00	
12	/	2	/	2021	DEBT SERVICE RESERVE ACCOUNT		0.00	(2.81)	(3.27)	(0.46)	
1	/	3	/	2022	DEBT SERVICE RESERVE ACCOUNT		2.91	0.00	0.00	0.00	
1	/	4	/	2022	DEBT SERVICE RESERVE ACCOUNT		0.00	(2.91)	(3.37)	(0.46)	
2	/	1	/	2022	DEBT SERVICE RESERVE ACCOUNT		2.91	0.00	0.00	0.00	
2	/	2	/	2022	DEBT SERVICE RESERVE ACCOUNT		0.00	(2.91)	(3.36)	(0.45)	
3	/	1	/	2022	DEBT SERVICE RESERVE ACCOUNT		2.63	0.00	0.00	0.00	
3	/	2	/	2022	DEBT SERVICE RESERVE ACCOUNT		0.00	(2.63)	(3.03)	(0.40)	
4	/	1	/	2022	DEBT SERVICE RESERVE ACCOUNT		2.91	0.00	0.00	0.00	
4	/	4	/	2022	DEBT SERVICE RESERVE ACCOUNT		0.00	(2.91)	(3.34)	(0.43)	
5	/	2	/	2022	DEBT SERVICE RESERVE ACCOUNT		2.81	0.00	0.00	0.00	
5	/	3	/	2022	DEBT SERVICE RESERVE ACCOUNT		0.00	(2.81)	(3.22)	(0.41)	
6	/	1	/	2022	DEBT SERVICE RESERVE ACCOUNT		2.91	0.00	0.00	0.00	
6	/	2	/	2022	DEBT SERVICE RESERVE ACCOUNT		0.00	(2.91)	(3.32)	(0.41)	
7	/	1	/	2022	DEBT SERVICE RESERVE ACCOUNT		2.81	0.00	0.00	0.00	
7	/	5	/	2022	DEBT SERVICE RESERVE ACCOUNT		0.00	(2.81)	(3.20)	(0.39)	
8	/	1	/	2022	DEBT SERVICE RESERVE ACCOUNT		2.91	0.00	0.00	0.00	
8	/	2	/	2022	DEBT SERVICE RESERVE ACCOUNT		0.00	(2.91)	(3.30)	(0.39)	
9	/	1	/	2022	DEBT SERVICE RESERVE ACCOUNT		450.09	0.00	0.00	0.00	
9	/	1	/	2022	DEBT SERVICE RESERVE ACCOUNT		1.41	0.00	0.00	0.00	
9	/	2	/	2022	DEBT SERVICE RESERVE ACCOUNT		0.00	(451.50)	(510.26)	(58.76)	
9	/	15	/	2022	DEBT SERVICE RESERVE ACCOUNT		0.00	(33,234.00)	(37,506.76)	(4,272.76)	
10	/	3	/	2022	DEBT SERVICE RESERVE ACCOUNT		822.07	0.00	0.00	0.00	
10	/	4	/	2022	DEBT SERVICE RESERVE ACCOUNT		0.00	(822.07)	(925.86)	(103.79)	
11	/	1	/	2022	DEBT SERVICE RESERVE ACCOUNT		984.95	0.00	0.00	0.00	
11	/	2	/	2022	DEBT SERVICE RESERVE ACCOUNT		0.00	(984.95)	(1,105.96)	(121.01)	
12	/	1	/	2022	DEBT SERVICE RESERVE ACCOUNT		1,043.84	0.00	0.00	0.00	
12	/	2	/	2022	DEBT SERVICE RESERVE ACCOUNT		0.00	(1,043.84)	(1,168.30)	(124.46)	
1	/	3	/	2023	DEBT SERVICE RESERVE ACCOUNT		1,216.92	0.00	0.00	0.00	
1	/	4	/	2023	DEBT SERVICE RESERVE ACCOUNT		0.00	(1,216.92)	(1,357.32)	(140.40)	

SCHEDULE 1 - REBATABLE ARBITRAGE CALCULATION

10	/	27	/	2016	ISSUE DATE						
10	/	27	/	2021	BEGINNING OF COMPUTATION PERIOD						
10	/	26	/	2025	COMPUTATION DATE						
						
INVESTMENT VALUE AT	
EARNINGS ON	
OTHER DEPOSITS	
FUTURE VALUE AT BOND YIELD	

ALLOWABLE	
	DATE		 FUND/ACCOUNT			COMPUTATION DATE		  INVESTMENTS 	 (WITHDRAWALS)		3.9221%			EARNINGS		
2	/	1	/	2023	DEBT SERVICE RESERVE ACCOUNT		1,294.53	0.00	0.00	0.00	
2	/	2	/	2023	DEBT SERVICE RESERVE ACCOUNT		0.00	(1,294.53)	(1,439.53)	(145.00)	
3	/	1	/	2023	DEBT SERVICE RESERVE ACCOUNT		1,174.09	0.00	0.00	0.00	
3	/	2	/	2023	DEBT SERVICE RESERVE ACCOUNT		0.00	(1,174.09)	(1,301.38)	(127.29)	
4	/	3	/	2023	DEBT SERVICE RESERVE ACCOUNT		706.60	0.00	0.00	0.00	
4	/	3	/	2023	DEBT SERVICE RESERVE ACCOUNT		856.48	0.00	0.00	0.00	
4	/	4	/	2023	DEBT SERVICE RESERVE ACCOUNT		0.00	(1,563.08)	(1,726.57)	(163.49)	
5	/	1	/	2023	DEBT SERVICE RESERVE ACCOUNT		1,977.04	0.00	0.00	0.00	
5	/	2	/	2023	DEBT SERVICE RESERVE ACCOUNT		0.00	(1,977.04)	(2,177.24)	(200.20)	
6	/	1	/	2023	DEBT SERVICE RESERVE ACCOUNT		2,046.63	0.00	0.00	0.00	
6	/	2	/	2023	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,046.63)	(2,246.59)	(199.96)	
7	/	3	/	2023	DEBT SERVICE RESERVE ACCOUNT		2,034.14	0.00	0.00	0.00	
7	/	5	/	2023	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,034.14)	(2,224.94)	(190.80)	
8	/	1	/	2023	DEBT SERVICE RESERVE ACCOUNT		738.71	0.00	0.00	0.00	
8	/	1	/	2023	DEBT SERVICE RESERVE ACCOUNT		1,559.51	0.00	0.00	0.00	
8	/	2	/	2023	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,298.22)	(2,506.48)	(208.26)	
9	/	1	/	2023	DEBT SERVICE RESERVE ACCOUNT		2,959.32	0.00	0.00	0.00	
9	/	5	/	2023	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,959.32)	(3,216.02)	(256.70)	
10	/	2	/	2023	DEBT SERVICE RESERVE ACCOUNT		2,863.86	0.00	0.00	0.00	
10	/	3	/	2023	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,863.86)	(3,102.89)	(239.03)	
11	/	1	/	2023	DEBT SERVICE RESERVE ACCOUNT		2,959.73	0.00	0.00	0.00	
11	/	2	/	2023	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,959.73)	(3,196.75)	(237.02)	
12	/	1	/	2023	DEBT SERVICE RESERVE ACCOUNT		2,843.33	0.00	0.00	0.00	
12	/	4	/	2023	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,843.33)	(3,060.44)	(217.11)	
1	/	2	/	2024	DEBT SERVICE RESERVE ACCOUNT		2,922.19	0.00	0.00	0.00	
1	/	3	/	2024	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,922.19)	(3,135.50)	(213.31)	
2	/	1	/	2024	DEBT SERVICE RESERVE ACCOUNT		2,896.08	0.00	0.00	0.00	
2	/	2	/	2024	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,896.08)	(3,097.77)	(201.69)	
3	/	1	/	2024	DEBT SERVICE RESERVE ACCOUNT		2,709.65	0.00	0.00	0.00	
3	/	4	/	2024	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,709.65)	(2,888.37)	(178.72)	
4	/	1	/	2024	DEBT SERVICE RESERVE ACCOUNT		2,897.24	0.00	0.00	0.00	
4	/	2	/	2024	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,897.24)	(3,079.02)	(181.78)	
5	/	1	/	2024	DEBT SERVICE RESERVE ACCOUNT		2,803.07	0.00	0.00	0.00	

SCHEDULE 1 - REBATABLE ARBITRAGE CALCULATION

10	/	27	/	2016	ISSUE DATE						
10	/	27	/	2021	BEGINNING OF COMPUTATION PERIOD						
10	/	26	/	2025	COMPUTATION DATE						
						
INVESTMENT VALUE AT	
EARNINGS ON	
OTHER DEPOSITS	
FUTURE VALUE AT BOND YIELD	

ALLOWABLE	
	DATE		 FUND/ACCOUNT			COMPUTATION DATE		  INVESTMENTS 	 (WITHDRAWALS)		3.9221%			EARNINGS		
5	/	2	/	2024	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,803.07)	(2,969.31)	(166.24)	
6	/	3	/	2024	DEBT SERVICE RESERVE ACCOUNT		2,896.48	0.00	0.00	0.00	
6	/	4	/	2024	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,896.48)	(3,057.69)	(161.21)	
7	/	1	/	2024	DEBT SERVICE RESERVE ACCOUNT		2,803.07	0.00	0.00	0.00	
7	/	2	/	2024	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,803.07)	(2,950.15)	(147.08)	
8	/	1	/	2024	DEBT SERVICE RESERVE ACCOUNT		2,894.76	0.00	0.00	0.00	
8	/	2	/	2024	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,894.76)	(3,036.81)	(142.05)	
9	/	3	/	2024	DEBT SERVICE RESERVE ACCOUNT		2,894.27	0.00	0.00	0.00	
9	/	4	/	2024	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,894.27)	(3,025.83)	(131.56)	
10	/	1	/	2024	DEBT SERVICE RESERVE ACCOUNT		2,694.15	0.00	0.00	0.00	
10	/	2	/	2024	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,694.15)	(2,808.12)	(113.97)	
11	/	1	/	2024	DEBT SERVICE RESERVE ACCOUNT		2,618.39	0.00	0.00	0.00	
11	/	4	/	2024	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,618.39)	(2,719.74)	(101.35)	
12	/	2	/	2024	DEBT SERVICE RESERVE ACCOUNT		2,432.30	0.00	0.00	0.00	
12	/	3	/	2024	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,432.30)	(2,518.56)	(86.26)	
1	/	2	/	2025	DEBT SERVICE RESERVE ACCOUNT		2,422.61	0.00	0.00	0.00	
1	/	3	/	2025	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,422.61)	(2,500.42)	(77.81)	
2	/	3	/	2025	DEBT SERVICE RESERVE ACCOUNT		2,348.93	0.00	0.00	0.00	
2	/	4	/	2025	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,348.93)	(2,416.28)	(67.35)	
3	/	3	/	2025	DEBT SERVICE RESERVE ACCOUNT		2,121.64	0.00	0.00	0.00	
3	/	4	/	2025	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,121.64)	(2,175.42)	(53.78)	
4	/	1	/	2025	DEBT SERVICE RESERVE ACCOUNT		2,348.90	0.00	0.00	0.00	
4	/	2	/	2025	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,348.90)	(2,401.17)	(52.27)	
5	/	1	/	2025	DEBT SERVICE RESERVE ACCOUNT		2,273.16	0.00	0.00	0.00	
5	/	2	/	2025	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,273.16)	(2,316.24)	(43.08)	
6	/	2	/	2025	DEBT SERVICE RESERVE ACCOUNT		2,348.65	0.00	0.00	0.00	
6	/	3	/	2025	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,348.65)	(2,385.17)	(36.52)	
7	/	1	/	2025	DEBT SERVICE RESERVE ACCOUNT		2,273.16	0.00	0.00	0.00	
7	/	2	/	2025	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,273.16)	(2,301.29)	(28.13)	
8	/	1	/	2025	DEBT SERVICE RESERVE ACCOUNT		2,348.91	0.00	0.00	0.00	
8	/	4	/	2025	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,348.91)	(2,369.78)	(20.87)	
9	/	2	/	2025	DEBT SERVICE RESERVE ACCOUNT		2,346.79	0.00	0.00	0.00	
9	/	3	/	2025	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,346.79)	(2,360.25)	(13.46)	

SCHEDULE 1 - REBATABLE ARBITRAGE CALCULATION

10	/	27	/	2016	ISSUE DATE	
10	/	27	/	2021	BEGINNING OF COMPUTATION PERIOD	
10	/	26	/	2025	COMPUTATION DATE	

	DATE	

 FUND/ACCOUNT	

INVESTMENT VALUE AT
	COMPUTATION DATE	

EARNINGS ON
  INVESTMENTS 

OTHER DEPOSITS
 (WITHDRAWALS)

FUTURE VALUE AT BOND YIELD
	3.9221%	

ALLOWABLE
	EARNINGS	

10	/	1	/	2025	DEBT SERVICE RESERVE ACCOUNT		2,200.00	0.00	0.00	0.00	
10	/	2	/	2025	DEBT SERVICE RESERVE ACCOUNT		0.00	(2,200.00)	(2,205.70)	(5.70)	
10	/	26	/	2025	INTEREST ACCRUAL	 			1,853.85 		0.00 		0.00 		0.00 	
							653,135.85 		86,910.02 		566,225.83 		671,961.82 		105,735.99 	

ACTUAL EARNINGS	86,910.02	
ALLOWABLE EARNINGS		105,735.99 	
REBATABLE ARBITRAGE	(18,825.97)	
FUTURE VALUE OF 10/26/2021 CUMULATIVE REBATABLE ARBITRAGE	(198,323.18)	
FUTURE VALUE OF 10/26/2022 COMPUTATION DATE CREDIT	(2,056.16)	
FUTURE VALUE OF 10/26/2023 COMPUTATION DATE CREDIT	(2,118.33)	
FUTURE VALUE OF 10/26/2024 COMPUTATION DATE CREDIT	(2,151.98)	
COMPUTATION DATE CREDIT		(2,120.00)	
CUMULATIVE REBATABLE ARBITRAGE		(225,595.62)	

Winter Garden Village at Fowler Groves Community Development District

Consideration of LLS Tax Solutions Engagement Letter for 2026 Arbitrage Services

  
Tax - Exempt Bond Services

LLS Tax Solutions Inc. 1645 Sun City Center Plz, #5027
Sun City Center, FL 33571 Telephone: 850-754-0311 Email: liscott@llstax.com

April 2, 2026

Winter Garden Village at Fowler Groves Community Development District c/o PFM Group Consulting LLC
3501 Quadrangle Blvd., Suite 270
Orlando, Florida 32817
Thank you for choosing LLS Tax Solutions Inc. (“LLS Tax”) to provide arbitrage services to Winter Garden Village at Fowler Groves Community Development District (“Client”) for the following bond issue. This Engagement Letter describes the scope of the LLS Tax services, the respective responsibilities of LLS Tax and Client relating to this engagement and the fees LLS Tax expects to charge.
$24,030,000 Winter Garden Village at Fowler Groves Community Development District Special Assessment Refunding Bonds, Series 2016
SCOPE OF SERVICES
The procedures that we will perform are as follows:
Assist in calculation of the bond yield, unless previously computed and provided to us.
Assist in determination of the amount, if any, of required rebate to the federal government.
Issuance of a report presenting the cumulative results since the issue date of the issue of bonds.
Preparation of necessary reports and Internal Revenue Service (“IRS”) forms to accompany any required payment to the federal government.
As a part of our engagement, we will read certain documents associated with each issue of bonds for which services are being rendered. We will determine gross proceeds of each issue of bonds based on the information provided in such bond documents. You will have sole responsibility for determining any other amounts not discussed in those documents that may constitute gross proceeds of each series of bonds for the purposes of the arbitrage requirements.
TAX POSITIONS AND REPORTABLE TRANSACTIONS
Because the tax law is not always clear, we will use our professional judgment in resolving questions affecting the arbitrage calculations. Unless you instruct us otherwise, we will take the reporting position most favorable to you whenever reasonable. Any of your bond issues may be selected for review by the IRS, which may not agree with our positions. Any proposed adjustments are subject to certain rights of appeal. Because of the lack of clarity in the law, we cannot provide assurances that the positions asserted by the IRS may not ultimately be sustained, which could result in the assessment

of potential penalties. You have the ultimate responsibility for your compliance with the arbitrage laws; therefore, you should review the calculations carefully.
The IRS and some states have promulgated “tax shelter” rules that require taxpayers to disclose their participation in “reportable transactions” by attaching a disclosure form to their federal and/or state income tax returns and, when necessary, by filing a copy with the Internal Revenue Service and/or the applicable state agency. These rules impose significant requirements to disclose transactions and such disclosures may encompass many transactions entered into in the normal course of business. Failure to make such disclosures will result in substantial penalties. In addition, an excise tax is imposed on exempt organizations (including state and local governments) that are a party to prohibited tax shelter transactions (which are defined using the reportable transaction rules). Client is responsible for ensuring that it has properly disclosed all “reportable transactions” and, where applicable, complied with the excise tax provision. The LLS Tax services that are the subject of this Engagement Letter do not include any undertaking by LLS Tax to identify any reportable transactions that have not been the subject of a prior consultation between LLS Tax and Client. Such services, if desired by Client, will be the subject of a separate engagement letter. LLS Tax may also be required to report to the IRS or certain state tax authorities certain tax services or transactions as well as Client’s participation therein. The determination of whether, when and to what extent LLS Tax complies with its federal or state “tax shelter” reporting requirements will be made exclusively by LLS Tax. LLS Tax will not be liable for any penalties resulting from Client’s failure to accurately and timely file any required disclosure or pay any related excise tax nor will LLS Tax be held responsible for any consequences of its own compliance with its reporting obligations. Please note that any disclosure required by or made pursuant to the tax shelter rules is separate and distinct from any other disclosure that Client might be required to or choose to make with its tax returns (e.g., disclosure on federal Form 8275 or similar state disclosure).
PROFESSIONAL FEES AND EXPENSES
Our professional fees for the services listed above for the annual bond year beginning October 27, 2025, through the period ending October 26, 2026, is $500, which includes reasonable out-of-pocket expenses. We will bill you upon completion of our services. Our invoices are payable upon receipt. Additionally, you may request additional consulting services from us upon occasion; we will bill you for these consulting services at a beforehand agreed upon rate.
Unanticipated factors that could increase our fees beyond the estimate given above include the following (without limitation). Should any of these factors arise we will alert you before additional fees are incurred.
Investment data provided by you is not in good order or is unusually voluminous.
Proceeds of bonds have been commingled with amounts not considered gross proceeds of the bonds (if that circumstance has not previously been communicated to us).
A review or other inquiry by the IRS with respect to an issue of bonds.

ACCEPTANCE
You understand that the arbitrage services, report and IRS forms described above are solely to assist you in meeting your requirements for federal income tax compliance purposes. This Engagement Letter constitutes the entire agreement between Client and LLS Tax with respect to this engagement, supersedes all other oral and written representations, understandings or agreements relating to this engagement, and may not be amended except by the mutual written agreement of the Client and LLS Tax.
Please indicate your acceptance of this agreement by signing in the space provided below and returning a copy of this Engagement Letter to us. Thank you again for this opportunity to work with you.
Very truly yours,	AGREED AND ACCEPTED:
LLS Tax Solutions Inc.	Winter Garden Village at Fowler Groves Community Development District

By: 	
By:  Linda L. Scott		Print Name 	
Linda L. Scott, CPA	Title 	 Date: 	

Winter Garden Village at Fowler Groves Community Development District

Ratification of Payment Authorization Nos. 256 – 262

Payment Authorization No. 256
12/9/2025

Invoice No	Supplier	Invoice Date	Property	Invoice Amount	
139335	PFM Group Consulting LLC (WGV2)	11/24/2025	Winter Garden Village at Fowler Groves	5,000.00	
DM-12-2025-72	PFM Group Consulting LLC (WGV2)	12/01/2025	Winter Garden Village at Fowler Groves	1,916.67	
7976766	US Bank Trustee WGV@FG CDD (WGV2)	11/25/2025	Winter Garden Village at Fowler Groves	6,781.79	
			Total:	13,698.46	

Payment Authorization No. 257
12/31/2025

Invoice No	Supplier	Invoice Date	Property	Invoice Amount	
13864	Kilinski Van Wyk, PLLC (WGV2)	12/17/2025	Winter Garden Village at Fowler Groves	157.50	
139797	PFM Group Consulting LLC (WGV2)	12/15/2025	Winter Garden Village at Fowler Groves	1,000.00	
8033	VGlobalTech (WGV2)	12/01/2025	Winter Garden Village at Fowler Groves	125.00	
			Total:	1,282.50	

Payment Authorization No. 258
1/21/2026

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

25-01740W

Business Observer (WGV2)	07/03/2025	Winter Garden Village at Fowler
Groves

87.56

26-00193W

Business Observer (WGV2)

01/15/2026

Winter Garden Village at Fowler Groves

37.34

14079	Kilinski Van Wyk, PLLC (WGV2)	01/13/2026	Winter Garden Village at Fowler
Groves

79.00

DM-01-2026-68

PFM Group Consulting LLC (WGV2)

01/05/2026

Winter Garden Village at Fowler Groves

1,916.67

7982	VGlobalTech (WGV2)	12/01/2025	Winter Garden Village at Fowler
Groves

300.00

Total:	2,420.57

Payment Authorization No. 259
1/28/2026

Invoice No	Supplier	Invoice Date	Property	Invoice Amount	
8123	VGlobalTech (WGV2)	01/01/2026	Winter Garden Village at Fowler Groves	125.00	
			Total:	125.00	

Payment Authorization No. 260
2/4/2026

Invoice No	Supplier	Invoice Date	Property	Invoice Amount	
2026.01.28	Doris Houck (WGV2)	01/28/2026	Winter Garden Village at Fowler Groves	200.00	
2026.01.28	Jeffrey F Calvert (WGV2)	01/28/2026	Winter Garden Village at Fowler Groves	200.00	
2026.01.28	Ronald Houck (WGV2)	01/28/2026	Winter Garden Village at Fowler Groves	200.00	
			Total:	600.00	

Payment Authorization No. 261
2/11/2026

Invoice No	Supplier	Invoice Date	Property	Invoice Amount	
DM-02-2026-68	PFM Group Consulting LLC (WGV2)	02/05/2026	Winter Garden Village at Fowler Groves	1,916.67	
8203	VGlobalTech (WGV2)	02/01/2026	Winter Garden Village at Fowler Groves	125.00	
			Total:	2,041.67	

Payment Authorization No. 262
2/24/2026

Invoice No	Supplier	Invoice Date	Property	Invoice Amount	
14307	Kilinski Van Wyk, PLLC (WGV2)	02/19/2026	Winter Garden Village at Fowler Groves	1,129.00	
500850	NV5 (WGV2)	02/17/2026	Winter Garden Village at Fowler Groves	470.00	
			Total:	1,599.00	

Winter Garden Village at Fowler Groves Community Development District

Review of District’s Financial Position

Winter Garden Village at Fowler Groves CDD
arc	2026 Financial Package

March 31, 2026

PFM Group Consulting LLC
3501 Quadrangle Blvd
Suite 270
Orlando, FL 32817
(407) 723-5900

Winter Garden Village at Fowler Groves
Statement of Financial Position As of 3/31/2026

General Fund

Debt Service	Capital Projects Fund		Fund

Long Term Debt Group

Total

	Assets		
Current Assets
General Checking Account	

$344,309.77							

$344,309.77	
Money Market Account	170,049.65							170,049.65	
Assessments Receivable	24,856.14							24,856.14	
Prepaid Expenses	565.14							565.14	
Assessments Receivable		$246,793.26						246,793.26	
Debt Service Reserve 2016A		651,282.00						651,282.00	
Revenue 2016A		2,130,712.98						2,130,712.98	
General 2016A	
	5,345.57						5,345.57	
Total Current Assets	$539,780.70	$3,034,133.81		$0.00		$0.00		$3,573,914.51	

Investments									
Amount Available in Debt Service Funds							$2,787,340.55		$2,787,340.55	
Amount To Be Provided							12,947,659.45		12,947,659.45	
Total Investments	$0.00		$0.00		$0.00		$15,735,000.00		$15,735,000.00	
Total Assets	$539,780.70		$3,034,133.81		$0.00		$15,735,000.00		$19,308,914.51	

Liabilities and Net Assets

Current Liabilities		
Accounts Payable	$5,221.25								$5,221.25	
Deferred Revenue	24,856.14								24,856.14	
Deferred Revenue			$246,793.26						246,793.26	
Total Current Liabilities	$30,077.39		$246,793.26		$0.00		$0.00		$276,870.65	

Long Term Liabilities

Revenue Bonds Payable - Long-Term	$15,735,000.00	$15,735,000.00	
Total Long Term Liabilities	$0.00		$0.00		$0.00		$15,735,000.00		$15,735,000.00	
Total Liabilities	$30,077.39		$246,793.26		$0.00		$15,735,000.00		$16,011,870.65	

Net Assets

Net Assets, Unrestricted	$48,313.88								$48,313.88	
Current Year Net Assets, Unrestricted	2,000.00								2,000.00	
Net Assets - General Government	394,391.43								394,391.43	
Current Year Net Assets - General Government	64,998.00								64,998.00	
Net Assets, Unrestricted			$1,853,145.25						1,853,145.25	
Current Year Net Assets, Unrestricted			1,075,415.30						1,075,415.30	
Net Assets - General Government			(141,220.00)						(141,220.00)	
Net Assets, Unrestricted					$48,551.67				48,551.67	
Net Assets - General Government					(48,551.67)				(48,551.67)	
Total Net Assets	$509,703.31		$2,787,340.55		$0.00		$0.00		$3,297,043.86	
										
Total Liabilities and Net Assets	$539,780.70		$3,034,133.81		$0.00		$15,735,000.00		$19,308,914.51	

Winter Garden Village at Fowler Groves
Statement of Activities As of 3/31/2026

General Fund	Debt Service	Capital Projects
Fund	Fund		

Long Term Debt Group		

Total	

$102,168.86
2,000.00

$104,168.86		

$1,345,053.68
$1,345,053.68		

$0.00		

$0.00		
$102,168.86
2,000.00
1,345,053.68
$1,449,222.54	

$1,200.00 6,818.25
11,500.02
470.00
1,000.00
8,162.25
5,000.00
4,200.00
32.25
1.48
173.83
1,350.00
175.00
7,983.00

$48,066.08		

$311,521.88
$311,521.88		

$0.00		

$0.00		
$1,200.00 6,818.25
11,500.02
470.00
1,000.00
8,162.25
5,000.00
4,200.00
32.25
1.48
173.83
1,350.00
175.00
7,983.00
311,521.88
$359,587.96	

$10,895.22

$10,895.22

$66,998.00

$442,705.31		

$41,883.50
$41,883.50

$1,075,415.30

$1,711,925.25		

$0.00

$0.00

$0.00		

$0.00

$0.00

$0.00		
$10,895.22 41,883.50
$52,778.72

$1,142,413.30

$2,154,630.56	

$509,703.31		
$2,787,340.55		
$0.00		
$0.00		
$3,297,043.86	

Revenues
On-Roll Assessments Other Revenue
On-Roll Assessments Total Revenues
Expenses
Supervisor Fees Trustee Services Management Engineering Disclosure District Counsel
Assessment Administration Audit
Tax Preparation Postage & Shipping Legal Advertising
Web Site Maintenance Dues, Licenses, and Fees General Insurance Interest Payments
Total Expenses

Other Revenues (Expenses) & Gains (Losses)
Interest Income Interest Income
Total Other Revenues (Expenses) & Gains (Losses)

Change In Net Assets

Net Assets At Beginning Of Year

Net Assets At End Of Year

Winter Garden Village at Fowler Groves
Budget to Actual
For The Month Ending 3/31/2026

Year To Date

Actual		Budget		Variance		Adopted Budget	

$	

102,168.86		

$	

63,512.52		

$	

38,656.34		

$ 127,025.00	
	2,000.00			-			2,000.00		-	
	39,522.00			39,522.00			-		79,043.95	
$	143,690.86		$	103,034.52		$	40,656.34		$ 206,068.95	

$	
1,200.00		
$	
799.98		
$	
400.02		
$	1,600.00	
	6,818.25			4,999.98			1,818.27		10,000.00	
	11,500.02			11,500.02			-		23,000.00	
	470.00			10,000.02			(9,530.02)		20,000.00	
	1,000.00			750.00			250.00		1,500.00	
	-			2,500.02			(2,500.02)		5,000.00	
	8,162.25			15,000.00			(6,837.75)		30,000.00	
	5,000.00			2,500.02			2,499.98		5,000.00	
	-			124.98			(124.98)		250.00	
	4,200.00			2,050.02			2,149.98		4,100.00	
	-			250.02			(250.02)		500.00	
	32.25			12.48			19.77		25.00	
	1.48			100.02			(98.54)		200.00	
	-			100.02			(100.02)		200.00	
	173.83			1,000.02			(826.19)		2,000.00	
	-			975.00			(975.00)		1,950.00	
	-			300.00			(300.00)		600.00	
	-			87.48			(87.48)		175.00	
	1,350.00			1,350.00			-		2,700.00	
	-			3,750.00			(3,750.00)		7,500.00	
	175.00			87.48			87.52		175.00	
	7,983.00			4,208.04			3,774.96		8,416.10	
	-			30,000.00			(30,000.00)		60,000.00	
	-			1,999.98			(1,999.98)		4,000.00	
	-			8,588.94			(8,588.94)		17,177.85	
$	48,066.08		$	103,034.52		$	(54,968.44)		$ 206,068.95	
 $		48,066.08		 $		103,034.52		 $		(54,968.44)		  $	-	
$	95,624.78		$	-		$	95,624.78		$	-	

$	
10,895.22		
$	
-		
$	10,895.22		
$	-	
$	10,895.22		$	-		$	10,895.22		$	-	
$	106,520.00		$	-		$	106,520.00		$	-	

FY 2026

Percentage

Revenues
On-Roll Assessments Other Revenue
Carry Forward Revenue
Net Revenues
General & Administrative Expenses
Supervisor Fees Trustee Services Management Engineering Disclosure Property Appraiser District Counsel
Assessment Administration Reamortization Schedule Audit
Arbitrage
Tax Preparation Postage & Shipping Copies
Legal Advertising Contingency Meeting Room Office Supplies
Web Site Maintenance Field Supplies (Other) Dues, Licenses, and Fees General Insurance
Pond Maintenance Hurricane Cleanup Reserve
Total General & Administrative Expenses Total Expenses
Income (Loss) from Operations

Other Income (Expense)
Interest Income
Total Other Income (Expense)

Net Income (Loss)

80.43%
0.00%
2.53%

0.00%

0.00%
12.00%
29.64%
57.50%
31.33%
20.00%
0.00%
163.25%
2000.00%
0.00%
840.00%
0.00%
16.13%
0.74%
0.00%
8.91%
0.00%
0.00%
0.00%
18.00%
0.00%
2.08%
13.31%
0.00%
0.00%

0.00%

Staff Reports

District Counsel

District Manager