RESOLUTION 2026-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF ANABELLE ISLAND COMMUNITY DEVELOPMENT DISTRICT AMENDING THE FISCAL YEAR 2025 GENERAL BUDGET; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the Anabelle Island Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within the Clay County, Florida; and

WHEREAS, the Board of Supervisors of the District (“Board”) previously adopted a final General Fund Budget (“Budget”) for the fiscal year beginning October 1, 2024, and ending September 30, 2025 (“Fiscal Year 2025”); and

WHEREAS, the Board desires to amend the Fiscal Year 2025 Budget to reflect changes to budgeted revenues and expenses approved during Fiscal Year 2025; and
WHEREAS, pursuant to Chapters 189 and 190, Florida Statutes, the Board is authorized to amend the Fiscal Year 2025 Budget within sixty (60) days following the end of Fiscal Year 2025; and

WHEREAS, the Board finds that it is in the best interest of the District and its landowners to amend the Fiscal Year 2025 Budget to reflect the actual appropriations.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF ANABELLE ISLAND COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. BUDGET AMENDMENT.
The Board has reviewed the proposed amended Budget, copies of which are on file with the office of the District Manager and at the District’s Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

The amended Budget attached hereto as Exhibit A and incorporated herein by reference as further amended by the Board is hereby adopted in accordance with the provisions of sections 190.008(2)(a) and 189.016(6), Florida Statutes; provided, however, that the comparative figures contained in the amended Budget as adopted by the Board (together, “Adopted Annual Budget”) may be further revised as deemed necessary by the District Manager to further reflect actual revenues and expenditures for Fiscal Year 2025.

The Adopted Annual Budget shall be maintained in the office of the District Manager and the District Records Office and identified as “The Adopted Budget for Anabelle Island Community Development District for the Fiscal Year Ending September 30,

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2025, as amended and adopted by the Board of Supervisors effective November 19, 2025.”

SECTION 2. APPROPRIATIONS. There is hereby appropriated out of the revenues of the District, the fiscal year beginning October 1, 2024, and ending September 30, 2025, the sums set forth below, to be raised by special assessments or otherwise, which sums are deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND

DEBT SERVICE FUND (SERIES 2022) CAPITAL RESERVE FUND
TOTAL ALL FUNDS

442975

483079

0

926054

SECTION 3. CONFLICTS. All District resolutions or parts thereof in actual conflict with this Resolution are, to the extent of such conflict, superseded and repealed.
SECTION 4. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

SECTION 5. EFFECTIVE DATE. This Resolution shall take effect upon adoption.

PASSED AND ADOPTED this 19th day of November, 2025.

ATTEST:	ANABELLE ISLAND COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	Amended Fiscal Year 2025 Budget

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EXHIBIT A:
Amended Fiscal Year 2025 Budget

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Description	Adopted FY 25 Budget	Increase/ (Decrease)	Amended FY 25 Budget	Actual 9/30/25	

Revenues					
Special Assessments - Tax Roll	$	196,272	$	392	$	196,664	$	196,664	
Special Assessments - Direct Bill	49,634	-	49,634	49,634	
Developer Contributions	162,643	-	162,643	115,790	
Interest Income	-	401	401	401	
Other Income	-	53	53	53	
Total Revenues	$	408,550	$	845	$	409,395	$	362,542	

Expenditures					
General & Administrative:					
Supervisors Fees	$	6,000	$	(3,600)	$	2,400	$	2,400	
FICA Taxes	454	(270)	184	184	
Engineering	5,000	7,000	12,000	9,181	
Attorney	15,000	40,000	55,000	46,025	
Arbitrage Rebate	700	-	700	-	
Assessment Roll Administration	5,618	-	5,618	5,618	
Dissemination Agent	3,933	-	3,933	3,933	
Annual Audit	5,700	-	5,700	5,700	
Trustee Fees	6,500	(1,384)	5,116	5,116	
Management Fees	53,090	-	53,090	53,090	
Website Maintenance	1,200	-	1,200	1,200	
Information Technology	1,800	-	1,800	1,800	
Telephone	300	-	300	97	
Postage	500	-	500	300	
Insurance General Liability	6,149	(1,983)	4,166	4,166	
Printing	500	-	500	395	
Legal Advertising	2,500	-	2,500	442	
Other Current Charges	700	-	700	641	
Office Supplies	100	-	100	3	
Dues, Licenses & Subscriptions	175	-	175	175	
Total General & Administrative	$	115,918	$	39,763	$	155,681	$	140,467	

Operations & Maintenance					
Ground Maintenance:
Electric	
$	1,500	
$	1,169	
$	2,669	
$	2,669	
Water & Sewer/Irrigation	23,000	-	23,000	12,157	
Repairs & Maintenance	5,000	-	5,000	4,204	
Facility Management	-	7,500	7,500	7,500	
Landscape - Contract	118,520	(18,117)	100,403	100,403	
Landscape - Contingency	20,000	-	20,000	8,041	
Lake Maintenance	11,040	-	11,040	11,040	
Irrigation Repairs	10,000	-	10,000	7,082	
Total Ground Maintenance	$	189,060	$	(9,448)	$	179,612	$	153,096	

	Adopted FY 25		Increase/	Amended FY 25		Actual	
Description		Budget		(Decrease)		Budget		9/30/25	

Amenity Center:									
Insurance	$	4,571	$	5,276	$	9,847	$	9,847	
Internet		2,000		(2,000)		-		-	
Electric		16,000		-		16,000		8,618	
Water/Irrigation		15,000		-		15,000		3,782	
Refuse Service		1,000		-		1,000		1,000	
Access Cards		2,500		-		2,500		-	
Janitorial Maintenance		14,000		-		14,000		12,000	
Janitorial Supplies		4,000		-		4,000		-	
Pool Maintenance		15,000		-		15,000		15,000	
Pool Chemicals		10,000		800		10,800		10,012	
Pool Permit		500		-		500		-	
Facility Maintenance		7,500		-		7,500		5,662	
Repairs & Maintenance		10,000		-		10,000		-	
Office Supplies		200		-		200		-	
ASCAP/BMI License Fees		500		(500)		-		-	
Pest Control		800		535		1,335		1,335	
Total Amenity Center	$	103,571	$	4,111	$	107,682	$	67,256	
									
Total Expenses	$	408,550	$	34,426	$	442,975	$	360,819	
									
Excess Revenues (Expenditures)	$	(0)	$	(33,580)	$	(33,580)	$	1,723	
									
Fund Balance - Beginning	$	0	$	33,580	$	33,580	$	25,744	
									
Fund Balance - Ending	$	-	$	-	$	-	$	27,467