Anabelle Island
Community Development District MAY 14, 2024

AGENDA

Anabelle Island Community Development District
475 West Town Place
Suite 114 St. Augustine, Florida 32092

May 7, 2024

Board of Supervisors
Anabelle Island Community Development District Dear Board Members:
The Meeting of the Board of Supervisors of the Anabelle Island Community Development District will be held Tuesday, May 14, 2024 at 2:00 p.m. at the Plantation Oaks Amenity Center, 845 Oakleaf Plantation Parkway, Orange Park, Florida 32065.

Roll Call

Audience Comments (regarding agenda items listed below)

Organizational Matters
Acceptance of Resignation Letter from Supervisor Crapps

Appointment of New Supervisor to Fill Unexpired Term of Office

Oath of Office for Newly Appointed Supervisor

Resolution 2024-01, Election of Officers

Consideration of Minutes of the August 15, 2023 Meeting

Ratification of Audit Engagement Letter with Grau & Associates

Acceptance of Fiscal Year 2023 Audit Report

Discussion Regarding GMS Work Authorization for Maintenance Contract Administration Services

Consideration of Service Agreement with United Land Services for Turf Fertilization
Ratification of Agreements:
Aquatic Management Services Agreement with The Lake Doctors, Inc.

Fiscal Year 2023/2024 Budget Deficit Funding Agreement

Consideration of Resolution 2024-02, Approving the Proposed Budget for Fiscal Year 2025 and Setting a Public Hearing Date to Adopt
Property Due Diligence for Phase 1A & Phase 1B

Staff Reports
Attorney – Memorandum Regarding Ethics Training & Form 1 Filing

Engineer

Manager
Report on the Number of Registered Voters (122)
Designation of Landowners Election Date
Supervisors Requests
Audience Comments
Ratification of Funding Request No. 21

Financial Statements as of April 30, 2024

Check Register

Next Scheduled Meeting – June 11, 2024 @ 2:00 p.m.

Adjournment

THIRD ORDER OF BUSINESS

A.

On Apr 22, 2024, at 3:08 PM, Maston Crapps
<maston.crapps@dreamfindershomes.com> wrote:

Please consider this as my resignation from the seat that I was never sworn into for Anabelle Island CDD.

Thanks, Maston

Get Outlook for iOS

D.

RESOLUTION 2024-01
A RESOLUTION DESIGNATING OFFICERS OF THE ANABELLE COMMUNITY DEVELOPMENT DISTRICT

WHEREAS, the Board of Supervisors of the Anabelle Community Development District at a regular business meeting held on May 14, 2024 desires to elect the below recited persons to the offices specified.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ANABELLE COMMUNITY DEVELOPMENT DISTRICT:

1. The following persons were elected to the offices shown, to wit:

Chairman
Vice-Chairperson Marilee Giles		Secretary Marilee Giles		Treasurer
James Oliver		Assistant Treasurer(s) Daniel Laughlin	
Darrin Mossing	
James Oliver		Assistant Secretary(s) Daniel Laughlin		
Darrin Mossing	

PASSED AND ADOPTED THIS 14TH DAY OF MAY, 2024.

Chairman / Vice Chairman

Secretary / Assistant Secretary

FOURTH ORDER OF BUSINESS

MINUTES OF MEETING ANABELLE ISLAND
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Anabelle Island Community Development District was held Tuesday, August 15, 2023 at 2:00 p.m. at Plantation Oaks Amenity Center, 845 Oakleaf Plantation Parkway, Orange Park, Florida.

Present and constituting a quorum:

Jim McDade by phone	Chairman
Derek Citino	Vice Chairman
Darren Gowens	Supervisor
Rose Bock	Supervisor

Also present were:

Marilee Giles	District Manager
Jennifer Kilinski	District Counsel
David Taylor by phone	District Engineer

FIRST ORDER OF BUSINESS	Roll Call
Ms. Giles called the meeting to order. Three Board members were present in person constituting a quorum.

SECOND ORDER OF BUSINESS	Audience Comments
There being no comments, the next item followed.

THIRD ORDER OF BUSINESS	Organizational Matters
Acceptance of Resignation Letters
Ms. Giles presented the resignation letter from Supervisor Joe Jennesse on page seven of the agenda. She asked for a motion to accept the resignation.

On MOTION by Ms. Bock, seconded by Mr. Gowens, with all in favor, Accepting the Resignation Letter from Joseph Jennesse, was approved.

Appointment of New Supervisor(s) to Fill Unexpired Terms(s) of Office
Ms. Giles asked if there was a recommendation for appointment of a new Supervisor at this time. Mr. Citino recommended appointing Maston Crapps.

On MOTION by Mr. Citino, seconded by Mr. Gowens, with all in favor, the Appointment of Mr. Maston Crapps as New Supervisor, was approved.

Oath of Office for Newly Appointed Supervisor(s)
Items C was tabled to a future meeting.

Resolution 2023-01, Election of Officers
Ms. Giles stated until Mr. Crapps is sworn in, I don’t know that we can make him an officer on this yet so we will table that if that is alright.

FOURTH ORDER OF BUSINESS	Consideration of Minutes of the June 13,
2023 Meeting
Ms. Giles asked if there were any comments, corrections, or changes to the July 13, 2023 meeting minutes. The Board had no changes to the minutes.

On MOTION by Ms. Bock, seconded by Mr. Gowens, with all in favor, the Minutes of the June 13, 2023 Meeting, were approved.

FIFTH ORDER OF BUSINESS	Ratification of Pay Requisitions (21-22)
Ms. Giles stated on page 15 of the agenda are pay requisitions 21-22. She noted David is on the line if he is needed to go over any of these, but if not, I would ask for a motion to ratify.

On MOTION by Mr. Citino, seconded by Mr. Gowens, with all in favor, Pay Requisitions (21-22), were ratified.

SIXTH ORDER OF BUSINESS	Fiscal Year 2024 Budget
Overview of Budget
Ms. Giles stated on page 27 of the agenda is the Fiscal Year 2024 budget. Today we will have a public hearing to consider both the annual appropriations and adopting the budget and then also consider imposing special assessments and certifying assessment roll. This is an overview of the budget. You will see on page 30 at the bottom is a table. This budget has two funds right now, the general fund budget which is for the O&M and then debt service fund. At the bottom is platted on roll at 211 and then unplatted with direct bill is 158.

Board Discussion
Ms. Giles stated we will have to open and close the public hearing but asked if there was any Board discussion before they do that.
Ms. Kilinski stated the important thing for the Board to know is on page 2 of the agenda is the assessment table, broken down to platted units which is 211 so there is $752 O&M assessment net with a gross up on collection cost from Clay County. It is going to be $800 a unit per year. Then there is an admin assessment on the undeveloped property at 158 units, gross per unit collected is $326 undeveloped unit directly collected by you at $51,000. The 211 will actually be collected on the tax roll which means it will go on the tax bill and we won’t have to directly send them anything. The $51,000 is going to be the assessment amount.

Public Hearing Adopting the Budget for Fiscal Year 2024
Ms. Giles asked for a motion to open the public hearing.

On MOTION by Mr. Citino, seconded by Mr. Gowens, with all in favor, Opening the Public Hearing, was approved.

Ms. Giles stated there are no members of the public present so looking for a motion to close the public hearing.

On MOTION by Mr. Citino, seconded by Mr. Gowens, with all in favor, Closing the Public Hearing, was approved.

Consideration of Resolution 2023-03, Relating to the Annual Appropriations and Adopting the Budget for Fiscal Year 2024
Ms. Giles stated Resolution 2023-03 is the Boards opportunity to have open discussion. Unless there are any other comments or questions or the Board wants to further discuss the budget, she asked for a motion to adopt Resolution 2023-03.
Mr. McDade asked about billing normal inflation into the budget. What are we doing in that regard. Ms. Kilinski stated this year my understanding and seeing some of the correspondence is that KB from a disclosure perspective has a target O&M of $800 per unit times 211 units for this fiscal year so the numbers that are in the 2024 Fiscal Year budget include at least in the admin portion the admin numbers based on a couple of years of history and the field has got the expectation that we are going to have $100,000 landscaping maintenance, $20,000 in contingency and amenity center assumptions assuming that it is going to open in February. She stated next year these numbers will definitely go up as you will have a full year of operation. This year was more of a targeted flat assessment rate for platted units with the expectation to be deficit funded by KB for any difference between those two amounts this year. Next year you will probably want to come in a little closer to the actual numbers because you will have more likely all of the units platted or pretty close to it. Ms. Giles stated there is really only one provider in Florida for insurance traditionally but at another District we actually found another provider, a second provider that used to provide insurance for CDDs that got out of the market and is back in the market and their rates are pretty competitive. Ms. Giles also stated on the budget there are columns that read actuals and projected and projected by September 30th so once the District starts paying some of these bills, we will be able to monitor the actuals for those lines. She noted her and Derek went over all of these lines when approving the budget. The landscape line is accurate for what we have now with ULO and some of the other ones were just a really good, estimated costs but as invoices start coming in, we will be able to monitor the actual lines and will have a better feel for it going into 2025.

On MOTION by Mr. Citino, seconded by Mr. Gowens, with all in favor, Resolution 2023-03, Relating to the Annual Appropriations and Adopting the Budget for Fiscal Year 2024, was approved.

Consideration of Resolution 2023-04, Imposing Special Assessments and Certifying an Assessment Roll for Fiscal Year 2024
Ms. Kilinski stated this resolution levies the assessment securing the budget that you just approved. In particular, you will want to notice section two and section three which is the imposition of assessments but then this tax roll versus direct bill assessment and the way the direct bill assessment is contemplated right now. She noted they are due 50% December 1st largely because of insurance. We do not get tax roll assessments in right away because bills do not even go out until November and then do it more on a 25% basis. This is the first time we are levying assessments which is why we are having the assessment hearing.

On MOTION by Mr. Citino, seconded by Mr. Gowens, with all in favor, Resolution 2023-04, Imposing Special Assessments and Certifying an Assessment Roll for Fiscal Year 2024, was approved.

Consideration of Deficit Funding Agreement
Ms. Giles stated on page 49 is an agreement between the District and KB Jacksonville stating that the District and the landowner desire to arrange for direct collection of the District Special Assessments. Ms. Kilinski stated this is intended to be the deficit funding agreement, so we talked about the difference between the $397,000 and $210,000 just recognizing to the extent there is a gap. Mr. Citino stated we do not know if that gap is real but if there is a gap then the developer will stand up and pay for the gap. KB Home will deficit fund.

On MOTION by Mr. Citino, seconded by Mr. Gowens, with all in favor, the Consideration of Deficit Funding Agreement with KB Home Jacksonville, LLC and Anabelle Island CDD, was approved.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Kilinski had nothing further to report but stated she would be happy to answer any questions. She noted the memo on ethics training that is required starting next calendar year and the intention will be to do a one stop shop for the Board.

Engineer
Mr. Taylor had nothing to report.

Manager – Discussion of Fiscal Year 2024 Meeting Schedule
Ms. Giles stated on page 56 is the proposed Fiscal Year 2024 meeting schedule. I did not see any conflicts with any holidays on that so unless there are any conflicts from the Board, I am looking for a motion to accept it.

On MOTION by Mr. Citino, seconded by Mr. Gowens, with all in favor, the Fiscal Year 2024 Meeting Schedule, was approved.

EIGHTH ORDER OF BUSINESS	Supervisors Requests
There being no comments, the next item followed.

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

TENTH ORDER OF BUSINESS	Consideration of Funding Request No. 20
Ms. Giles presented funding request No. 20 for $13,702.97.

On MOTION by Mr. Citino, seconded by Ms. Bock, with all in favor, Funding Request No. 20, was approved.

ELEVENTH ORDER OF BUSINESS	Financial Statements as of July 31, 2023
Ms. Giles presented the financial statements as of July 31, 2023. I did not see any unusual variances there.

TWELFTH ORDER OF BUSINESS	Next Scheduled Meeting – September 12,
2023 @ 2:00 p.m.
Ms. Giles stated the next scheduled meeting will be September 12, 2023 at 2:00 p.m.

THIRTEENTH ORDER OF BUSINESS Adjournment

On MOTION by Mr. Citino, seconded by Mr. Gowens, with all in favor, the meeting was adjourned.

	
Secretary/Assistant Secretary	Chairman/Vice Chairman

FIFTH ORDER OF BUSINESS

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

October 16, 2023 Board of Supervisors
Anabelle Island Community Development District 475 West Town Place, Suite 114
St. Augustine, FL 32092

We are pleased to confirm our understanding of the services we are to provide Anabelle Island Community Development District, Clay County, Florida ("the District") for the fiscal year ended September 30, 2023. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Anabelle Island Community Development District as of and for the fiscal year ended September 30, 2023. In addition, we will examine the District's compliance with the requirements of Section 218.415 Florida Statutes. This letter serves to renew our agreement and establish the terms and fee for the 2023 audit.
Accounting principles generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement the District's basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the District's RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management's Discussion and Analysis
Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor's report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District's financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.

Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute 218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District's compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District's compliance is other than unmodified, we will discuss the reasons with you in advance. !f, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit seNices do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other seNices are limited to the financial statement services previously defined. We, in our sole professional judgment, reseNe the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management's responsibility. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit seNices we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and
results of those services; and accept responsibility for them.
Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is a!so responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about al! known or suspected fraud affecting the government involving (1) management, {2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, granters, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and
format for providing that information.
Wlth regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.

Audit Procedures-General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of !aws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent !imitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of al! transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we wil! require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures-Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures-Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District's compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. !f requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.
Furthermore, Grau & Associates agrees to comply with al! applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Auditor acknowledges that the designated public records custodian for the District is the District Manager ("Public Records Custodian"). Among other requirements and to the extent applicable by law, Grau & Associates shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Auditor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Grau & Associate's possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Grau & Associates, Grau & Associates shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF GRAU & ASSOCIATES HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ITS DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN AT: GMS-NF LLC -475 WEST TOWN PLACE, SUITE 114, ST. AUGUSTINE, FL 32092 -TELEPHONE: 904-940-5850

Our fee for these services will not exceed $5,600 for the September 30, 2023 audit, unless there is a change in actlvity by the District which results in additional audit work or if additional Bonds are issued. This agreement is automatically renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately.

We will complete the audit within prescribed statutory deadlines, which requires the District to submit its annual audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year, with the understanding that your employees will provide information needed to perform the audit on a timely basis.
The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.
Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out­ of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate.
The District has the option to terminate this agreement with or without cause by providing thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or services rendered up until the effective termination of this agreement, subject to whatever claims or off-sets the District may have against Grau & Associates.
We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2023 peer review report accompanies this letter.

We appreciate the opportunity to be of service to Anabelle Island Community Development District and believe this letter accurately summarizes the terms of our engagement and, with any addendum, if applicable, is the complete and exclusive statement of the agreement between Grau & Associates and the District with respect to the terms of the engagement between the parties. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.
Very truly yours,

Grau & Associates
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Antonio J. Grau

RESPONSE:
This letter correctly sets forth the understanding of Anabelle Island Community Development District.

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March 17,2023

Antonio Grau Grau & Associates
951 Yamato Rd Ste 280 Boca Raton, FL 33431-1809

Dear Antonio Grau:

It is my pleasure to notify you that on March 16, 2023, the Florida Peer Review Committee accepted the report on the most recent System Review of your firm. The due date for your next review is December 31, 2025. This is the date by which all review documents should be completed and submitted to the administering entity.
As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm.
Thank you for your cooperation. Sincerely,
FfCPA Pllll R"1.1;,t,w Ck,M1-- -«

Peer Review Team
FICPA Peer Review Committee 850.224.2727, x5957
cc: Daniel Hevia, Racquel McIntosh
Firm Number: 900004390114	Review Number: 594791

SIXTH ORDER OF BUSINESS

ANABELLE ISLAND COMMUNITY DEVELOPMENT DISTRICT
CLAY COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

ANABELLE ISLAND COMMUNITY DEVELOPMENT DISTRICT CLAY COUNTY, FLORIDA

TABLE OF CONTENTS

	Page	
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	7	
Statement of Activities	8	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	9	
Reconciliation of the Balance Sheet – Governmental Funds		
to the Statement of Net Position	10	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
11	
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities	
12	
Notes to Financial Statements	13-20	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual – General Fund	
21	
Notes to Required Supplementary Information	22	
OTHER INFORMATION		
Data Elements Required by Florida Statute 218.39(3)(c)	23	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

24-25	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	

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

INDEPENDENT AUDITOR’S REPORT
To the Board of Supervisors
Anabelle Island Community Development District Clay County, Florida

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

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

In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c) but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated April 17, 2024, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

April 17, 2024

MANAGEMENT’S DISCUSSION AND ANALYSIS

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

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $13,359,634.

The change in the District’s total net position in comparison with the prior fiscal year was
$13,753,595, an increase. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2023, the District’s governmental funds reported combined ending fund balances of $338,115, an increase of $449,387 in comparison with the prior fiscal year. The total fund balance is restricted for debt service and capital projects, non-spendable for prepaid items and deposits, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.
OVERVIEW OF FINANCIAL STATEMENTS

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

Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

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

The government-wide financial statements include all governmental activities that are principally supported by Developer contributions. The District does not have any business-type activities. The governmental activities of the District include the general government (management) function.
Fund Financial Statements

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

Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains three governmental funds for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund and capital projects fund, all of which are considered major funds.

The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of an entity’s financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year.

Key components of the District’s net position are reflected in the following table:
NET POSITION SEPTEMBER 30,
	2023	2022	
Current and other assets	$	343,645	$	336,320	
Capital assets, net of depreciation	19,297,570	8,345,240	
Total assets	19,641,215	8,681,560	
Current liabilities	96,878	540,346	
Long-term liabilities	6,184,703	8,535,175	
Total liabilities	6,281,581	9,075,521	
Net position
Net investment in capital assets	
13,112,867	
(609,618)	
Restricted	201,519	192,726	
Unrestricted	45,248	22,931	
Total net position	$	13,359,634	$	(393,961)	
The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure) less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District’s other obligations.
The District’s net position increased during the most recent fiscal year. The majority of the increase represents the extent to which ongoing program revenues exceeded the cost of operations.

Key elements of the change in net position are reflected in the following table:
CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
	2023	2022	
Revenues: Program revenues
Charges for services	

$	347,755	

$	-	
Operating grants and contributions	90,109	86,619	
Capital grants and contributions	11,397,669	1,330	
Total revenues	11,835,533	87,949	
Expenses:
General government	
85,429	
79,087	
Maintenance and operations	777	-	
Bond issue costs	-	255,650	
Interest	217,076	138,713	
Total expenses	303,282	473,450	
Special items	2,221,344	-	
Change in net position	13,753,595	(385,501)	
Net position - beginning	(393,961)	(8,460)	
Net position - ending	$	13,359,634	$	(393,961)	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2023 was $303,282. The costs of the District’s activities were partially funded by program revenues. Program revenues are comprised primarily of assessments and Developer contributions. The remainder of the current fiscal year revenue includes investment income. The decrease in current fiscal year expenses is primarily the result of the costs of issuance during the prior fiscal year. The District recognized a gain on cancellation of debt in the amount of $2,221,344 which represents amounts advanced from the Developer in during previous years which were reclassified as contributions during the current year.

GENERAL BUDGETING HIGHLIGHTS

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

Capital Assets
At September 30, 2023, the District had $19,297,570 invested in capital assets. In the government-wide financial statements, no depreciation has been taken, which resulted in a net book value of $19,297,570. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt
At September 30, 2023, the District had $6,065,000 Bonds outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the notes of the financial statements.
ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND OTHER EVENTS

For the subsequent fiscal year, the District anticipates that the cost of general operations will increase. CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Anabelle Island Community Development District’s Finance Department at 475 West Town Place, Suite 114 St. Augustine, Florida, 32092.

ANABELLE ISLAND COMMUNITY DEVELOPMENT DISTRICT CLAY COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2023

	Governmental
	Activities		
ASSETS		
Cash and cash equivalents	$	3,358	
Due from Developer	10,004	
Assessments receivable	104,045	
Prepaid items	11,760	
Restricted assets:		
Investments	214,478	
Capital assets:		
Nondepreciable		19,297,570 	
Total assets		19,641,215 	

LIABILITIES		
Accounts payable	5,530	
Accrued interest payable	91,348	
Non-current liabilities:		
Due within one year	125,000	
Due in more than one year		6,059,703 	
Total liabilities		6,281,581 	

NET POSITION		
Net investment in capital assets	13,112,867	
Restricted for debt service	201,519	
Unrestricted		45,248 	
Total net position	 $	13,359,634 	

See notes to the financial statements

ANABELLE ISLAND COMMUNITY DEVELOPMENT DISTRICT CLAY COUNTY, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023

		

Program Revenues		Net (Expense) Revenue and Changes in Net
Position	
	Charges	Operating Grants	Capital		
	for	and	Grants and	Governmental	
Functions/Programs	Expenses	Services	Contributions	Contributions	Activities	
Primary government:						
Governmental activities:						
General government	$	85,429	$	-	$	82,867	$	-	$	(2,562)	
Maintenance and operations	777	-	-	11,396,643	11,395,866	
Interest on long-term debt	217,076	347,755	7,242	1,026	138,947	
Total governmental activities	303,282	347,755	90,109	11,397,669	11,532,251	

Special item - gain on cancellation of debt	
	2,221,344 	
Total special items		2,221,344 	
Change in net position	13,753,595	
Net position - beginning		(393,961) 	
Net position - ending	 $	13,359,634 	

See notes to the financial statements

BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2023

	Major Funds		Total

Debt
General	Service

Capital Projects

Governmental Funds

ASSETS		
Cash and cash equivalents	$	3,358	$	-	$	-	$	3,358	
Investments	-	188,822	25,656	214,478	
Due from Developer	10,004	-	-	10,004	
Assessments receivable	-	104,045	-	104,045	
Prepaid items and deposits	11,760	-	-	11,760	
Total assets	$	25,122	$	292,867	$	25,656	$	343,645	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	5,530	$	-	$	-	$	5,530	
Total liabilities	5,530	-	-	5,530	

Fund balances:
Nonspendable:
Prepaid items and deposits		11,760		-		-		11,760	
Restricted for:									
Debt service		-		292,867		-		292,867	
Capital projects		-		-		25,656		25,656	
Unassigned		7,832		-		-		7,832	
Total fund balances		19,592		292,867		25,656		338,115	

Total liabilities and fund balances	
$	
25,122	
$	
292,867	
$	
25,656	
$	
343,645	

See notes to the financial statements

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

Total fund balances - governmental funds	$
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the government as a whole.
Cost of capital assets	19,297,570

338,115

Accumulated depreciation		-		19,297,570
Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Accrued interest payable	(91,348)	
Bonds payable		(6,184,703)	(6,276,051) 	
Net position of governmental activities	 $ 13,359,634 	

See notes to the financial statements

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

	Major Funds		Total

REVENUES

Debt
General	Service

Capital Projects

Governmental Funds

Special assessments	$	-	$	347,755	$	-	$	347,755	
Developer contributions	82,867	-	11,396,643	11,479,510	
Interest earnings	-	7,242	1,026	8,268	
Total revenues	82,867	354,997	11,397,669	11,835,533	

EXPENDITURES
Current:
General government	85,429	-	-	85,429	
Maintenance and operations	777	-	-	777	
Debt service:
Principal	
-	
125,000	
-	
125,000	
Interest	-	222,610	-	222,610	
Capital outlay	-	-	10,952,330	10,952,330	
Total expenditures	86,206	347,610	10,952,330	11,386,146	

Excess (deficiency) of revenues over (under) expenditures	

(3,339)	

7,387	

445,339	

449,387	
Fund balances - beginning	22,931	285,480	(419,683)	(111,272)	

Fund balances - ending	
$	19,592	
$	292,867	
$	25,656	
$	338,115	

See notes to the financial statements

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

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

10,952,330	
The gain on the cancellation of debt is not recognized in the governmental fund financial statements, but is reported as a special item in the statement of activities.	

2,221,344	
Repayment of long-term liabilities are reported as expenditures in the governmental fund financial statements, but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.	

125,000	
Amortization of Bond discounts/premiums is not recognized in the governmental fund financial statements, but is reported as an expense in the statement of activities.	

4,128	
The change in accrued interest on long-term liabilities between the current and prior fiscal years is recorded in the statement of activities, but not in the governmental fund financial statements.	

	1,406 	
Change in net position of governmental activities	 $  13,753,595 	

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

449,387

See notes to the financial statements

NOTES TO FINANCIAL STATEMENTS

NOTE 1 - NATURE OF ORGANIZATION AND REPORTING ENTITY

Anabelle Island Community Development District (the "District") was established by the Board of Commissioners of Clay County’s approval of Ordinance No. 2021-10 effective on March 25, 2021 pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected on an at large basis by the owners of the property within the District. The Board exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes. As of September 30, 2023, all the Board members are affiliated with KB Home Jacksonville LLC (“Developer”).

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

The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

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

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.
Assessments
Assessments are non-ad valorem assessments on benefited property within the District. Operating and maintenance assessments are based upon the adopted budget and levied annually at a public hearing of the District. Debt service assessments are levied when Bonds are issued and assessed and collected on an annual basis. The District may collect assessments directly or utilize the uniform method of collection under Florida Statutes. Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by the County Tax Collector on November 1 and due on or before March 31 of each year. Property owners may prepay a portion or all of the debt service assessments on their property subject to various provisions in the Bond documents.

Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

The District reports the following major governmental funds:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.
Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest on long-term debt.

Capital Projects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.

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

Assets, Liabilities and Net Position or Equity
Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.

Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).
The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:
The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.
Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.
Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.
Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.
In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. No depreciation has been taken in the current fiscal year as the District’s infrastructure and other capital assets are under construction.

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

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

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

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

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

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

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

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

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

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

NOTE 3 - BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year-end.

The District follows these procedures in establishing the budgetary data reflected in the financial statements.
Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriations for annually budgeted funds lapse at the end of the year.

NOTE 4 – DEPOSITS AND INVESTMENTS
Deposits
The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

The District’s investments were held as follows at September 30, 2023:
 Amortized Cost	Credit Risk	Maturities	

First American Government Obligation	$

214,478

S&P AAAm

Weighted average maturity of

Fd Cl D		
 $	214,478 

the fund portfolio: 24 days

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

Concentration risk – The District places no limit on the amount the District may invest in any one issuer.

Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.
However, the Bond Indenture limits the type of investments held using unspent proceeds.

Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.
These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1:	Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. Accordingly, the District’s investments have been reported at amortized cost above.

NOTE 5 – CAPITAL ASSETS

Governmental activities

Beginning Balance

Additions	Reductions

Ending Balance

Capital assets, not being depreciated		
Infrastructure under construction	$	8,345,240	$	10,952,330	$	-	$	19,297,570	
Total capital assets, not being depreciated	8,345,240	10,952,330	-	19,297,570	

Governmental activities capital assets, net	
$	8,345,240	
$	10,952,330	
$	-	$	19,297,570	
The infrastructure intended to serve the District has been estimated at a total cost of approximately
$24,215,400. The infrastructure will include roadways, potable water and wastewater systems, and land improvements. In addition, the project will include irrigation, parks, and recreational facilities. A portion of the project costs is expected to be financed with the proceeds from the issuance of Bonds with the remainder to be funded by the Developer or by the issuance of additional Bonds and conveyed to the District. Upon completion, certain improvements are to be conveyed to others for ownership and maintenance responsibilities.

fund the construction project of the District.

NOTE 6 – LONG-TERM LIABILITIES
Series 2022
On February 10, 2022, the District issued $6,190,000 of Special Assessment Revenue Bonds, Series 2022 due May 1, 2052. The Bonds consist of $655,000 Term Bonds Series 2022 due on May 1, 2027 with a fixed interest rate of 2.700%; $750,000 Term Bonds due on May 1, 2032 with a fixed interest rate of 3.100%; $1,945,000 Term Bonds due on May 1, 2042 with a fixed interest rate of 3.500%; and
$2,840,000 Term Bonds due on May 1, 2052 with a fixed interest rate of 4.00%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2023 through May 1, 2052.

The Series 2022 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.
The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2023.
Developer Advance
In the prior fiscal year, the District issued the series 2022 bonds to fund a portion of the construction project. However, it was anticipated that the Series 2022 proceeds would not be sufficient to complete the project. Therefore, the District entered into a construction funding agreement with the Developer whereby the Developer agreed to make available to the District the funds necessary to enable the District to proceed with the project. During the current fiscal year, the District determined that there is no intention to issue any additional Bonds. As a result, the District has recognized a gain of $2,221,344 on the cancellation of debt in relation to amounts that were recognized as Developer advances in the prior year.
Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2023 were as follows:

	Beginning
Balance	
Additions	
Reductions	Ending
Balance	Due Within
One Year	
Governmental activities						
Bonds payable:						
Series 2022	$	6,190,000	$	-	$	125,000	$	6,065,000	125,000	
Plus: original issue premium	123,831	-	4,128	119,703	-	
Direct borrowings:						
Developer advances	2,221,344	-	2,221,344	-	-	
Total	$	8,535,175	$	-	$	2,350,472	$	6,184,703	$	125,000	

At September 30, 2023, the scheduled debt service requirements on the Bonds payable were as follows:

Year ending September 30:

Governmental Activities

Principal	Interest	Total

2024	$	125,000	$	219,236	$	344,236	
2025	130,000	215,860	345,860	
2026	135,000	212,350	347,350	
2027	140,000	208,706	348,706	
2028	140,000	204,926	344,926	
2029-2033	775,000	956,428	1,731,428	
2034-2038	920,000	817,202	1,737,202	
2039-2043	1,095,000	644,478	1,739,478	
2044-2048	1,330,000	419,000	1,749,000	
2049-2052	1,275,000	130,200	1,405,200	
 $	6,065,000	$	4,028,386	$	10,093,386 

NOTE 7 - DEVELOPER TRANSACTIONS
The Developer has agreed to fund the general operations of the District. In connection with that agreement, Developer contributions to the general fund were $82,867 which includes a receivable of
$10,004 at September 30, 2023.

The Developer owns a portion of land within the District; therefore, assessment revenues in the debt service funds include the assessments levied on those lots owned by the Developer.
See Notes 5 and 6 for other Developer related transactions.

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

NOTE 9 - MANAGEMENT COMPANY

The District has contracted with a management company to perform services which include financial and accounting advisory services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.

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

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

Budgeted
		Amounts	 Original & Final

Actual Amounts

Variance with Final Budget - Positive (Negative)

REVENUES
Developer Contributions

  $	609,890	$	82,867	$	(527,023) 

Total revenues	609,890	82,867	(527,023)

EXPENDITURES
Current:
General government	118,718	85,429	33,289	
Maintenance and operations	207,477	777	206,700	
Amenity center	283,695	-	283,695	
Total expenditures	609,890	86,206	523,684	

Net change in fund balances	 	
$	-		
(3,339)  $	(3,339) 	
Fund balance - beginning			22,931 	
Fund balance - ending		 $	19,592 	

See notes to required supplementary information

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

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

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

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

Element	Comments
Number of District employees compensated in the last pay period of the District’s fiscal year being reported.	1	
Number of independent contractors compensated to whom nonemployee compensation was paid in the last month of the District’s fiscal year being reported.	
4	
Employee compensation	$400.00	
Independent contractor compensation	$86,075.13	
Construction projects to begin on or after October 1; ($65K)	Not applicable	

Budget variance report	See the Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund	
		
Non ad valorem special assessments;	Not applicable	
Special assessment rate		
	Debt rate per unit $939.88	
Special assessments collected	$347,755	
Outstanding Bonds:	see Note 6 for details	

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

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Supervisors
Anabelle Island Community Development District Clay County, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Anabelle Island Community Development District, Clay County, Florida (“District”) as of and for the fiscal year ended September 30, 2023, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated April 17, 2024.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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

April 17, 2024

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
To the Board of Supervisors
Anabelle Island Community Development District Clay County, Florida
We have examined Anabelle Island Community Development District, Clay County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2023. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.
We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.
In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2023.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Supervisors of Anabelle Island Community Development District, Clay County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

April 17, 2024

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
Anabelle Island Community Development District Clay County, Florida
Report on the Financial Statements

We have audited the accompanying basic financial statements of Anabelle Island Community Development District, Clay County, Florida ("District") as of and for the fiscal year ended September 30, 2023, and have issued our report thereon dated April 17, 2024.
Auditor’s Responsibility

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

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated April 17, 2024, should be considered in conjunction with this management letter.
Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:
Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.

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

We wish to thank Anabelle Island Community Development District, Clay County, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

April 17, 2024

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None

COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
Unless otherwise required to be reported in the auditor’s report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.
There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2022.
Any recommendations to improve the local governmental entity's financial management.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2023.
Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2023.
The name or official title and legal authority of the District are disclosed in the notes to the financial statements.
The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.
We applied financial condition assessment procedures and no deteriorating financial conditions were noted. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 23.

SEVENTH ORDER OF BUSINESS

AGREEMENT FOR DISTRICT MANAGEMENT SERVICES BETWEEN ANABELLE ISLAND COMMUNITY DEVELOPMENT DISTRICT
AND GOVERNMENTAL MANAGEMENT SERVICES, LLC

Date of Agreement: April 6, 2021.

Between:

And:

Governmental Management Services, LLC 1001 Bradford Way
Kingston, Tennessee 37763 (Hereinafter referred to as "Manager");
Anabelle Island Community Development District
A unit of special purpose local government located in Clay County, Florida

(Hereinafter referred to as "District").

SERVICES OF DISTRICT MANAGER

This engagement is for the Manager to provide District Management Services for the District. The duties and responsibilities included in the Base Service Contract as District Management Services include, but are not limited to the followmg:
Management Services

Attend, record and conduct all regularly scheduled Board of Supervisors' Meetings including landowners' meetings, continued meetings and workshops
Present the District's	annual budget in accordance with Chapter 190, Florida Statutes
Ensure District is in compliance with administrative and financial reporting for Community Development Districts
Correspond and communicate with Board of Supervisors and Staff to respond to the various needs of the District and Community
Review and approve agendas for circulation to the Board of Supervisors
Review and approve annual budget, annual audit, monthly disbursements
Review annual insurance policy to ensure District maintains proper insurance coverage

Administrative Services

Provide minutes for all Board of Supervisors' Meetings including landowners' meetings
Prepare agenda packages for transmittal to Board of Supervisors and staff 7 days prior to Board of Supervisors' Meeting
	Ensure compliance with all administrative statutes affecting the District, which includes but not limited to:
-Publish and circulate annual meeting notice
-Report annually the number of registered voters in the Disti-ict by June 1, of each year
-Maintain "Record of Proceedings" for the District within the County the District
is located which includes meeting minutes, agreements, resolutions and other required records
-Properly notice public meetings in accordance with the appropriate Florida
Statutes in the newspaper of general circulation of the District

Accounting and Financial Reporting Services

	Establish Governmental Fund Accounting System in accordance with the Uniform Accounting System prescribed by the Florida Deparbnent of Financial Services for Government Accounting. This system includes preparing monthly balance sheet, income statement(s) with budgetto actual variances
Prepar accounts payable and present to Board of Supervisors for approval or ratification
Prepare annual budget for review and approval by the Board of Supervisors
Transmit proposed budget to local governing authorities 60 days prior to adoption
	Prepare year-end adjusting journal entries in preparation for annual audit by Independent Certified Public Accounting Firm
Maintain checking accounts with qualified public depository selected by the Board of Supervisors
	Ensure compliance with financial and accounting statutes affecting the District which include but are not limited to:
Complete annual financial audit report within 9 months after the fiscal year end
Circulate annual financial audit report and annual financial report to
appropriate governmental agencies
Prepare annual public depositor report
Oversee and implement bond issue related compliance, i.e., coordination of annual arbitrage report, transmittal of annual audit and budget to the trustee, transmittal of annual audit to bond ,holders and underwriters, annual/ quai-terly disclosure reporting, etc.
Transmit Public Facilities Report to the appropriate agencies
Bind necessary insurance for the District, which includes liability, property, workers' compensation, etc.

Other Services: Maintenance Contract Administration Services

These services and associated costs are by separate work order / addendum to this agreement. Some of these services are listed below and are priced upon the scope of such services.
	Provide maintenance contract administration for swimming pool, landscape and lake maintenance contracts to ensure contractors are providing services in accordance with contracts approved by the Board of Supervisors
Provide services for reservation of District facilities and maintenance of recreation access system
Respond to inquiries by residents and others regarding maintenance program
Other services as required by the Board of Supervisors to ensure satisfactory operation of the District.

FEES AND TERM OF SERVICES

All services will be completed on a timely basis in accordance with the District needs and statutory requirements.
Tbe District agrees to compensate the Manager in accordance with the fee schedule set forth in the attached Exhibit A. Payment for these services shall be payable in equal monthly installments at the beginning of each month, and may be amended annually as evidenced by the budget approved by the Board.
In addition, the District agrees to reimburse the Manager for expenses incurred as part of performing the duties and responsibilities outlined in this contract. These expenses include, but are not limited to: travel, reproduction, printing and binding, long distance telephone, facsimile transmission, postage and express mail, legal advertising and supplies, computer time. All expenses shall be at the cost incurred by Manager, and in all cases shall be consistent with the provisions of Chapter 112, F.S., to the extent applicable.

This agreement shall automatically renew each Fiscal Year of the District, unless otherwise terminated by either party. Tbe District will consider price adjustments each twelve
(12) month period to compensate for market conditions and the planned workload of the District to be performed during the next twelve (12) month period. Evidence of price or fee adjustments will be approved by the Board in its adopted or amended Fiscal Year Budget.
DISTRICT RESPONSIBILITIES

Tbe District shall provide for the timely services of its legal counsel, engineer and any other consultants, contractors or employees, as required, for the Manager to perform the duties outlined in this Contract. Expenses incurred in providing this support shall be the sole responsibility of the District.

In addition, the District shall provide office space at the District's recreational facilities to the Manager to assist in the start up and opening of the District's recreational facilities at no cost to the Manager.

TERMINATION OF THIS CONTRACT

This Contract may be terminated as follows:

By the District for "good cause," which shall include misfeasance, malfeasance, nonfeasance or dereliction of duties by the Manager which termination may be immediate; or

By the Manager or District, for any reason, upon 60 days written notice.
In the event this Contract is terminated in either manner above stated, the Manager will make all reasonable effort to provide for an orderly transfer of the books and records of the District to the District or its designee.

GENERAL TERMS AND CONDITIONS

All invoices are due and payable when received.

This Contract shall be interpreted in accordance with and shall be governed by the laws of the State of Florida.
In the event that any provision of this contract shall be determined to be unenforceable or invalid by a court such unenforceability or invalidity shall not affect the remaining provisions of the Contract, which shall remain in full force and effect.
The rights and obligations of the District as defined by this Contract shall inure to the benefit of and shall be binding upon the successors and assigns of the District. There shall be no assignment of this Contract by the Manager, without the approval of the District.
The Manager agrees to pay, discharge, defend (if required by the District), indemnify and hold the District and its supervisors, agents, employees, representatives, successors and assigns harmless from and against any and all demands, claims, causes of action, proceedings, obligations, settlements, liabilities, damages, injunctions, penalties, liens, losses, charges and expense9 of every kind or nature (including, without limitation,
reasonable fees of attorneys and other professionals retained by the District in the event
Manager fails to retain counsel to represent the District, its supervisors, agents, employees, representatives, successors and assigns, who is reasonably acceptable to the District), incurred by the District or its supervisors, agents, employees, representatives, successors and assigns arising out of or in connection with: (i) any management services to be provided by the Manager pursuant to this Contract; (ii) any failure by Manager to perform any of its obligations under this agreement; (iii) any accident, injury or damage to property or persons, if caused by the acts or omissions of Manager or Managers

officers, partners, employees, contractors, subcontractors, invitees., representatives., or agents; (iv) any and all accidents or damage that may occur in connection with Managers or Manager's officers, employees, contractors., subcontractors, invitees, representatives, or agents use of the District property; (v) any failure of Manager or Manager's officers, employees, contractors., subcontractors, invitees, representatives., or agents to comply with any applicable codes, laws, orclinances, or governmental requirements, agreements, approvals, or permits affecting District property. The provisions of this paragraph shall survive the expiration or sooner termination of this Contract.
	Nothing contained in this Contract shall be deemed as a waiver of immunity or limits of liability of the District beyond any statutory limited waiver of immunity or limits of liability which may have been adopted by the Florida Legislature in Section 768.28, Florida Statutes or other statute, and nothing in this Contract shall inure to the benefit of any third party for the purpose of allowing any claim which would otherwise be barred under the Doctrine of Sovereign Immunity or by operation of law.

Any amendment or change to this Contract shall be in writing and executed by all parties.

NOTICES

All notices required in this Agreement shall be sent by certified mail, return receipt requested, or express mail with proof of receipt. If sent to the District, notice shall be to:

Anabelle Island Community Development District 475 West Town Place, Suite 114
St. Augustine, Florida 32092 Attn: Chairperson

With a copy to:

Jenifer Kilinski
Hopping Green & Sams, P.A. 123 South Calhoun Street Tallahassee, Florida 32301

If notice is sent to Manager, it shall be sent to:
Governmental Management Services, LLC 1001 Bradford Way
Kingston, Tennessee 37763 Attn: Darrin Mossing

This Contract shall represent the entire agreement between the Manager and the District. Both Manager and District understan\l and agree with the terms and conditions as set forth herein.

Approved by:

	\\-

Board of Supervisors Anabelle Island

BJy:/\  \  I

Community Development District

Chair	Yn c

Governmental Management Services,
LLC.

Jame,
'

ing Director

Exhibit A
DISTRICT MANAGEMENT FEE SCHEDULE
April 2021

Base Services Contract

Management Services, Financial and Accounting Services, Administrative Services Annual Fee	$45,000 (plus reimbursables)

Other Services*

Annual Assessment Roll Administration Fee
Bond Issuance Cost
Assessment Methodology
Annual Construction Accounting
Public Records Request
staff), Administrative $60, Accounting $75

$ 5,000
$15,000  (per bond issue)
$15,000
$ 4,000 (per bond issue)
$60-175/hr (depends on

District Manager $150, Managing Director/CPA $175
	Bankruptcy/ foreclosure proceeding	$60-$200/hr (depends on staff) Administrative $60, Accounting $75
District Manager $150, Managing Director/CPA $200
Estoppel letters for landowners, billed to owner $ 150 each
SERC preparation/ attendance at hearings	$ 3,500
Dissemination agent annual fee	$ 5,000 plus $2,500 for each additional bond issuance
Maintenance Administration Services - Cost dependent upon scope of work

EIGHTH ORDER OF BUSINESS

2/5/24

Marilee Giles
475 West Town Place Suite 114 St. Augustine FL 32092

Dear Marilee,

We want to first thank you for being our customer with United Land Services. We are always striving to improve our services and we want to recommend a best practice that will improve the appearance of the irrigated turf areas we are maintaining for your property.

One of the first and lasting impressions people have about a landscape is the health, density, and level of green color in the turf appearance. This along with the quality of the turf mowing, edging, line trimming, and blowing on service day.

To achieve a high quality of turf, it requires a comprehensive annual agronomic program. This program includes fertilization on a regular basis with the right products. The proper amount of fertilizer required on an annual basis is critical to sustaining healthy and disease resistant turf.

Your current number of (4) annual applications of fertilizer per the current scope of work in our opinion is not sufficient to meet our and hopefully your expectations of turf management. We highly recommend you invest in (2) additional annual fertilizer applications. We are confident that this investment will pay off in maintaining or increasing your property value and will also improve your satisfaction with our services.

Please see attached an addendum to our existing agreement for you to approve so we can add these additional fertilizations. We feel this minor investment, compared to your overall annual landscape costs, will have a significant long-term impact that will be noticeable.

Please don’t hesitate to call me at (904 544 0653) if you have any questions or would like to discuss this further. Thank you very much for allowing us to provide our services to you.

Respectfully submitted,

Ed Thompson Account Manager United Land Services.

SERVICES AGREEMENT ADDENDUM

Date 	3/1/24	

This Services Agreement Addendum (the “Agreement”) is entered into this	between (the
“Customer”), Annabelle Island CDD and Florida ULS Operating, LLC DBA United Land Services (the “Contractor”).

Changes in Service. Any changes to the services must be in writing and signed by Customer and Contractor. The changes in the services may result in additional charges and may modify the schedule of current services rendered.

Customer approves the below listed additional landscape services for the following work:

1.		Two additional St. Augustine Turf areas fertilizer applications at a rate of 1 pound of actual nitrogen per 1000 square feet per application. Increasing from the existing (4) applications per year, to (6) applications per year.

Start Date of New Service: 3/1/24

This addendum will increase the monthly price by $	246.00	 per month.

Existing Total Monthly Amount for all Services $		6,939.00		 per month. New Total Monthly Amount for all Services $	7,185.00	 per month.

CUSTOMER:	CONTRACTOR:

Name: 		Name: Ed Thompson	

Title:			Title: _Account Manager	

Signature: 		Signature: 	

Date:			Date: 	

NINTH ORDER OF BUSINESS

A.

AQUATIC MANAGEMENT SERVICES AGREEMENT

THIS AGREEMENT ("Agreement") is made and entered into this 15th day of April 2024 ("Effective Date"), by and between:

ANABELLE ISLAND COMMUNITY DEVELOPMENT DISTRICT, a local unit of
special-purpose government established pursuant to Chapter 190, Florida Statutes, being situated in Clay County, Florida, and whose mailing address is c/o Governmental Management Services North Florida, LLC, 475 West Town Place, Suite 114, St. Augustine, Florida 32092 ("District"), and
THE LAKE DOCTORS, INC., a Florida corporation, with a principal address of 4651 Salisbury Rd., Suite 155, Jacksonville, FL 32256 (hereinafter "Contractor," together with District the "Parties")

RECITALS

WHEREAS, the District is a special-purpose unit of local government established pursuant to and governed by Chapter 190, Florida Statutes; and
WHEREAS, the District currently owns, operates and maintains several stormwater management facilities located throughout the boundaries of the District: and

WHEREAS, the District desires to enter into an agreement with an independent contractor to provide monthly pond maintenance services as set forth herein for each of the District's twelve (12) ponds; and
WHEREAS, Contractor provides such services and desires to contract with the District to do so in accordance with the terms and specifications of this Agreement; and

WHEREAS, the District and Contractor warrant and agree that they have all right, power and authority to enter into and be bound by this Agreement.

Now, THEREFORE, in consideration of the recitals, agreements and mutual covenants contained herein, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged by the Parties, the Parties agree as follows:
SECTION 1. RECITALS. The recitals so stated are true and correct and by this reference
are incorporated into and form a material part of this Agreement.
SECTION 2. CONTRACTOR'S OBLIGATION. Contractor shall provide monthly pond herbicide maintenance for all emerged, submerged, and floating vegetation within the ordinary high water level of the District's twelve (12) stormwater management facilities (collectively, "Ponds" or "Lakes"), as identified in the Maintenance Map attached hereto as Exhibit B and incorporated herein, together with trash (not construction debris) collection along the edge of the Ponds, all as more particularly described in Contractor's proposal attached hereto as Exhibit A (together, "Work"). Should there be any conflict between the terms of this Agreement and the

terms of Exhibit A, the terms of this Agreement shall control. Contractor shall provide all labor and equipment necessary to complete the Work. Further, Contractor shall conduct the Work with environmentally safe water management practices and in accordance with all local, state and federal laws, regulations, rules and requirements. All services shall be performed by a Florida State Licensed Applicator.
SECTION 3. COMPENSATION.

A. Monthly Compensation. For the Work, Contractor shall be compensated Nine Hundred Twenty and No/100 Dollars ($920.00) per month, for an annual total not to exceed Eleven Thousand Forty and No/100 Dollars ($11,040.00).
B. Billing and Payment. The Contractor shall invoice the District by the 5th day of each month for services provided pursuant to the terms of this Agreement. All invoices shall comply with and be due and payable in accordance with Florida's Local Government Prompt Payment Act, Sections 218.70 through 218.80, Florida Statutes.
C. Additional Services. Additional services may be provided by the Contractor upon explicit, written authorization from the District. Fees for such additional services are as outlined above and where not provided for, shall be as negotiated between the Parties.
SECTION 4. CARE OF THE PROPERTY. Contractor shall use all due care to protect the property of the District, its residents and landowners from damage. Contractor agrees to commence repair of any damage resulting from Contractor's activities and work within twenty­ four (24) hours or longer as set forth in writing between the Parties.

SECTION 5. COMPLIANCE WITH GOVERNMENTAL REGULATION.  The Contractor shall
keep, observe, and perform all requirements of applicable local, State, and Federal laws, rules, regulations, or ordinances. If the Contractor fails to notify the District in writing within five (5) days of the receipt of any notice, order, required to comply notice, or a report of a violation or an alleged violation, made by any local, State, or Federal governmental body or agency or subdivision thereof with respect to the services being rendered under this Agreement or any action of the Contractor or any of its agents, servants, employees, or materialmen, or with respect to terms, wages, hours, conditions of employment, safety appliances, or any other requirements applicable to provision of services, or fails to comply with any requirement of such agency within five (5) days after receipt of any such notice, order, request to comply notice, or report of a violation or an alleged violation, the District may terminate this Agreement, such termination to be effective upon the giving of notice of termination.
SECTION 6. PERMITS AND LICENSES. All permits and licenses required by any governmental agency directly for the District shall be obtained and paid for by the District. All other permits or licenses necessary for the contractor to perform under this Agreement shall be obtained and paid for by the Contractor. Contractor shall conform to all operating permits of the applicable water management district and that apply to the services set forth herein. All treatment

measures utilized by Contractor shall be compliant with all regulatory and state requirements and water management best practices.

SECTION 7. LIENS AND CLAIMS. The Contractor shall promptly and properly pay for all labor employed, materials purchased, and equipment hired by it to perform under this Agreement. The Contractor shall keep the District's property free from any materialmen's or mechanic's liens and claims or notices in respect to such liens and claims, which arise by reason of the Contractor's performance under this Agreement, and the Contractor shall immediately discharge any such claim or lien. In the event that the Contractor does not pay or satisfy such claim or lien within three (3) business days after the filing of notice thereof, the District, in addition to any and all other remedies available under this Agreement, may terminate this Agreement to be effective immediately upon the giving notice of termination.
SECTION 8. INSURANCE.

The Contractor and any subcontractor hired by Contractor to perform Pond maintenance services shall maintain throughout the term of this Agreement the following msurance:

Worker's Compensation Insurance in accordance with the laws of the State of Florida.
Commercial General Liability Insurance covering the Contractor's legal liability for bodily injuries, with limits of not less than $1,000,000 combined single limit bodily injury and property damage liability, and including, at least, Independent Contractors Coverage for bodily injury and property damage in connection with subcontractors' operation.
Employer's Liability Coverage with limits of at least $1,000,000 (one million dollars) per accident or disease.
Automobile Liability Insurance for bodily injuries in limits of not less than
$1,000,000 combined single limit bodily injury and for property damage, providing coverage for any accident arising out of or resulting from the operation, maintenance, or use by the Contractor of any owned, non-owned, or hired automobiles, trailers, or other equipment required to be licensed.

The District, its staff, officers consultants, employees and supervisors shall be named as additional insured parties. The Contractor shall furnish the District with the Certificate of Insurance evidencing compliance with this requirement. No certificate shall be acceptable to the District unless it provides that any change or termination within the policy periods of the insurance coverages, as certified, shall not be effective within thirty
(30) days of prior written notice to the District. Insurance coverage shall be from a reputable insurance carrier, licensed to conduct business in the State of Florida.

If the Contractor fails to have secured and maintained the required insurance, the District has the right (without any obligation to do so, however), to secure such required insurance in which event, the Contractor shall pay the cost for that required insurance and shall furnish, upon demand, all information that may be required in connection with the District's obtaining the required insurance.

SECTION 9. INDEPENDENT CONTRACTOR. In all matters relating to this Agreement, the Contractor shall be acting as an independent contractor. Neither the Contractor nor employees of the Contractor, if there are any, are employees of the District under the meaning or application of any Federal or State Unemployment or Insurance Laws or Old Age Laws or otherwise. The Contractor agrees to assume all liabilities or obligations imposed by any one or more of such laws with respect to employees of the Contractor, if there are any, in the performance of this Agreement. The Contractor shall not have any authority to assume or create any obligation, express or implied, on behalf of the District and the Contractor shall have no authority to represent the District as an agent, employee, or in any other capacity, unless otherwise set forth in this Agreement.
SECTION 10. INDEMNIFICATION. Contractor agrees to indemnify, defend, and hold harmless the District and its supervisors, officers, agents, staff and employees from any and all liability, claims, actions, suits or demands by any person, corporation or other entity for injuries, death, property damage or of any nature, arising out of, in whole or in part, or in connection with, the Work to be performed by Contractor. Obligations under this section shall include the payment of all settlements, judgments, damages, liquidated damages, penalties, fines, forfeitures, back pay awards, court costs, arbitration and/or mediation costs, litigation expenses, attorneys' fees, paralegal fees (incurred in court, out of court, on appeal, or in bankruptcy proceedings), and any interest, all as actually incurred.

SECTION 11. RECOVERY OF COSTS AND FEES. If either party is required to enforce this Agreement by court proceedings or otherwise, then the Parties agree that the prevailing party shall be entitled to recover from the other all fees and costs incurred, including reasonable attorneys' fees, paralegal fees and costs for trial, alternative dispute resolution, or appellate proceedings.
SECTION 12. LIMITATIONS ON GOVERNMENTAL LIABILITY. Nothing in this Agreement
shall be deemed as a waiver of immunity or limits of liability of the District beyond any statutory limited waiver of immunity or limits of liability which may have been adopted by the Florida Legislature in Section 768.28, Florida Statutes, or other statute, and nothing in this Agreement shall inure to the benefit of any third party for the purpose of allowing any claim which would otherwise be barred under the Doctrine of Sovereign Immunity or by operation of law.
SECTION 13. NEGOTIATION AT ARMS' LENGTH. This Agreement has been negotiated fully between the Parties as an arms' length transaction. The Parties participated fully in the preparation of this Agreement and received the advice of counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, all Parties are deemed to have drafted, chosen and selected the language, and the doubtful language will not be interpreted or construed against any party.

SECTION 14. ENFORCEMENT. A default by either party under this Agreement shall entitle the other party to all remedies available at law or in equity, which shall include, but not be limited to, the right of damages, injunctive relief, and specific performance.
SECTION 15. TERMINATION. The District shall have the right to terminate this Agreement at any time for cause or no reason at all upon written notice to Contractor. Contractor shall have the right to terminate this Agreement upon sixty (60) days' written notice mailed to the District at the address written herein stating a failure of the District to perform in accordance with the terms of this Agreement. As the sole means of recovery for termination, Contractor shall be entitled to payment for any Work provided through the effective date of termination, subject to any offsets. Contractor shall not be entitled to lost profits or consequential damages of any kind, and, instead, Contractor's sole recourse for termination of this Agreement shall be as set forth in the preceding sentence.

SECTION 16. ENTIRE AGREEMENT. This instrument shall constitute the final and complete expression of the agreement between the Parties relating to the subject matter of this Agreement. Any and all written or verbal agreement regarding this subject matter prior to this Agreement is hereby superseded and replaced by this Agreement.
SECTION 17. .AMENDMENT. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both of the Parties hereto.

SECTION 18. AUTHORITY TO CONTRACT. The execution of this Agreement has been duly authorized by the appropriate body or official of all Parties hereto, each party has complied with all the requirements of law, and each party has full power and authority to comply with the terms and provisions of this instrument.
SECTION 19. NOTICES. All notices, requests, consents and other communications hereunder ("Notices") shall be in writing and shall be delivered, mailed by Federal Express or First Class Mail, postage prepaid, to the Parties, as follows:

If to Contractor:

If to District:

With a copy to:

The Lake Doctors, Inc.
11621 Columbia Park Drive W., Jacksonville, FL 32258
Anabelle Island COD
c/o Governmental Management Services, LLC 475 West Town Place, Suite 114,
St. Augustine, Florida 32092 Attn: District Manager
Kilinski I Van Wyk PLLC 517 E. College Avenue Tallahassee, Florida 32301 Attn: District Counsel

SECTION 20. THIRD-PARTY BENEFICIARIES. This Agreement is solely for the benefit of the formal Parties herein and no right or cause of action shall accrue upon or by reason hereof, to or for the benefit of any third party not a formal party hereto. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the Parties hereto any right, remedy or claim under or by reason of this Agreement or any provisions or conditions hereof; and all of the provisions, representations, covenants and conditions herein contained shall inure to the sole benefit of and shall be binding upon the Parties hereto and their respective representatives, successors and assigns.

SECTION 21. DEFAULT AND PROTECTION AGAINST THIRD PARTY INTERFERENCE.	A
default by either party under this Agreement shall entitle the other to all remedies available at law or in equity, which may include, but not be limited to, the right of damages, injunctive relief, and/or specific performance. The District shall be solely responsible for enforcing its rights under this Agreement against any interfering third party. Nothing contained in this Agreement shall limit or impair the District's right to protect its rights from interference by a third party to this Agreement.

SECTION 22. CUSTOM AND USAGE. It is hereby agreed, any law, custom, or usage to the contrary notwithstanding, that the District shall have the right at all times to enforce the conditions and agreements contained in this Agreement in strict accordance with the terms of this Agreement, notwithstanding any conduct or custom on the part of the District in refraining from so doing; and further, that the failure of the District at any time or times to strictly enforce its rights under this Agreement shall not be construed as having created a custom in any way or manner contrary to the specific conditions and agreements of this Agreement, or as having in any way modified or waived the same.
SECTION 23. ASSIGNMENT. Contractor may not assign this Agreement or any monies to become due hereunder without the prior written approval of the District.

SECTION 24. SUCCESSORS. This Agreement shall inure to the benefit of and be binding upon the heirs, executors, administrators, successors, and assigns of the parties to this Agreement, except as expressly limited in this Agreement.
SECTION 25. APPLICABLE LAW. This Agreement and the provisions contained herein shall be construed, interpreted and controlled according to the laws of the State of Florida. Parties consent to and agree that the exclusive venue for any dispute arising hereunder shall be in a court of appropriate jurisdiction, in and for Clay County, Florida.

SECTION 26. COMPLIANCE WITH PUBLIC RECORDS LAWS. Contractor understands and agrees that all documents or on-line content of any kind provided to the District in connection with this Agreement may be public records, and, accordingly, Contractor agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Contractor acknowledges that the designated public records custodian for the District is Marilee Giles ("Public Records Custodian"). Among other requirements and to the extent applicable by law, Contractor shall 1) keep and maintain public records required by the District to perform the Work; 2) upon request by the

Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Contractor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Contractor's possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Contractor, Contractor shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO CONTRACTOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO TIDS CONTRACT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT (904) 940-5850, MGILES@GMSNF.COM, OR 475 WEST TOWN PLACE, SUITE 114, ST. AUGUSTINE, FLORIDA 32092.

SECTION 27. EFFECTIVE DATE AND TERM. The Effective Date of this Agreement is stated above. The term of this agreement shall run twelve (12) months from the Effective Date, and thereafter this Agreement may be renewed annually, for up to four (4) additional annual renewals. Such renewals shall be evidenced by a written instrument executed by both Parties.
SECTION 28. E-VERIFY. Contractor shall comply with and perform all applicable provisions of Section 448.095, Florida Statutes. Accordingly, to the extent required by Florida Statute, Contractor shall register with and use the United States Department of Homeland Security's E-Verify system to verify the work authorization status of all newly hired employees and shall comply with all requirements of Section 448.095, Florida Statutes, as to the use of subcontractors. The District may terminate the Agreement immediately for cause if there is a good faith belief that the Contractor has knowingly violated Section 448.091, Florida Statutes. By entering into this Agreement, the Contractor represents that no public employer has terminated a contract with the Contractor under Section 448.095(2)(c), Florida Statutes, within the year immediately preceding the date of this Agreement.

SECTION 29. COUNTERPARTS. This instrument may be executed in any number of counterparts, each of which, when executed and delivered, shall constitute an original, and such counterparts together shall constitute one and the same instrument. Signature and acknowledgement pages, if any, may be detached from the counterparts and attached to a single copy of this document to physically form one document.

IN WITNESS WHEREOF, the Parties hereto have signed and sealed this Agreement on the day and year first written above.

ANABELLE ISLAND COMMUNITY DEVELOPMENT DISTRICT

Chairperson, Board of Supervisors

THE LAKE DOCTORS, INC.

By: x,,.J	ll;,R...,..,.J

v 

Its:	p - Sft1- .& s

Exhibit A: Exhibit B:

Contractor's Proposal Maintenance Map

Exhibit A
Contractor's Proposal/Scope of Services

111!21 Columbia Palk Dr!W W.
Jacl<'°"""8, Fl 32258
(904) 262-5500
JaclmorMleOlllke<toctors.com
www.lakedoclcn.ca11

DIP Lfkl poctw,,In;

Water Management Agreement

This Agreement made this	day of	20_ is bel-M9en The lake Doctors, I ne., a Florida corporation
("the Companyj and the foll,-OWl .ng-,,,"C"'"u_sl,...01-,-,.,""r"  	------

PROPERTYNAME{Community	-------------------
MANAGEMENT COMPANY	
INVOICINGAOORESS 	
crrv	STATE 	ZlP 	PHONE( EMAL ADDRESS 				
The parties hereto agree to folloY&:
A The Company agrees to manage certain lakes and/or waterways for a period ol llM>lve (12) months from the data of el<eculiond this Agreement in accordance IMth theterms and eonditions of thts Agreement in the lollow,ng loeation(s):
Twa!Ve (12) Ponds associated with Anabelle Island COD In Green Cove Springs, Florida.
Includes a rrinimum of t>,,e.,e (12) inspections and/or treatments, as necessary, for CQntrol and prEl\lenlion of noxious aquatic ""8dsialgae
8.  Customer agrees to pay the Company the folk:Ming sum for specified aquatic management services

Underwater and Floati

2
3.
4

ram

$920.00 of the above sum-total shall be due and payable upon exeeution of this Agreanent; the balance shall be payable m advanee in monthly installments of $920.00 plus any addlllonal costs such as sales taxes, permitting fees, monitoring, reporting. water leslmg and related costs mandated by any governmental or regulatory bOdy related to --,,ce under this Agreement
C.  The y	uses products w,ich, m ,ts sole discretion, are intended lo provide effectlve and safe results.
	The Company agreeslo commence treatment \Mlhin thirty (30} days. -er	pemitting, from the date of reee;pt of this executed Agreement plus initial deposit and/or require:! government permits.

	The offer contained her111n is wilhdra'Ml and this Agreement shail ha11e no further force and effect unless exeruted and returned by Cust.orner to the Corrpany on or before IllySid, 21111/M.
The Tems and Conditions appearing on the reverse side form o1n integral part otthis Agreement, and Customer he!eby acknov.tedges that rt
hllS read o1nd is familiar with the content.s thereof
CUSTOMER PREFERENCES
fNV0ICE FREQUENCY:_ MONTHLY_ EVERY OTHER MONTH_ QUARTERLY_ SEMI-ANNUAL_ ANNUAL
INVOICE TIMING: _  BEGINNING OF THE MONTH_ WITH SERVICE COMPLETION
EMAIL INVOICE: _YES_ NOI lfye.s. provide invace erneil: 	 EMAIL WORK ORDEff: _YES_ NO I If yes, prot/Cle WCrk orrJeremsi/. 	 THIRD PARTY COMPLIANCE/REGISTRATION: _YES_ NO
THIRD PARTY INVOICING PORTAL-:_ YES_NO
"'If a Third Alrty CorrJ,lianWRlilgisfration or en /nvo,:;e Po1al is required; it is the Customer's r8$ponsibit,ty to provide the inrcrma/IOn.
REQUESTED START MONTH: 	IPURCHASE ORDER#:.	

THE LAKE DOCTORS, INC.
Signed (j_m M..,.
Title	Sales Manager

CUSTOMER:
Signe<I 	 Date 	 _ N;ime 			
Title.	_

01/2024	•1!! THE LAKE OOCTORS. INC.

DocuSign Envelope ID: 0CBBA729-584D-4215-8717-58B57C4380DC

B.

FISCAL YEAR 2023/2024 BUDGET DEFICIT FUNDING AGREEMENT BETWEEN ANABELLE ISLAND COMMUNITY DEVELOPMENT DISTRICT
AND KB HOME JACKSONVILLE, LLC

THIS AGREEMENT (the "Agreement"), effective the 1st day of October 2023, by and between:

ANABELLE ISLAND COMMUNITY DEVELOPMENT DISTRICT, a local unit of
special-purpose government established pursuant to Chapter 190, Florida Statutes, and located in Clay County, Florida, with a mailing address of c/o Governmental Management Services, L.L.C., 475 West Town Place, Suite 114, St. Augustine, Florida 32092 (hereinafter "District"), and

KB HOME JACKSONVILLE, LLC, a Delaware limited liability company, with a mailing address of I 0475 Fortune Parkway, Suite I 00, Jacksonville, FL 32256, and its successors and assigns (hereinafter "Landowner"); and

RECITALS

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

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

WHEREAS, the District has adopted its operating budget for the Fiscal Year 2023/2024 (the "2024 O&M Budget"), which budget commences on October I, 2023, and concludes on September 30, 2024, a copy of which is attached hereto as Exhibit A and incorporated herein by reference; and

WHEREAS, Landowner is actively developing certain real property within the District and presently owns the majority of such real property identified in the District's Fiscal Year 2023/2024 Assessment Roll (the "Assessment Roll"), appended to the attached Exhibit A and incorporated herein by reference, which real property is located entirely within the District and which real property will benefit from the timely construction and acquisition of the District's facilities, activities and services and from the continued operations of the District (the "Property"); and

WHEREAS, following the adoption of the 2024 O&M Budget, the District has the option of levying non-ad valorem assessments on all land within its boundaries that will benefit from the activities, operations and services set forth in such budget and at the full amount of the budget (hereinafter referred to as the "O&M Assessment(s)"), or utilizing such other revenue sources as may be available to it; and

WHEREAS, the District is not able to predict with absolute certainty the amount of monies necessary to fund the operations and services set forth in the 2024 O&M Budget and believes that the O&M Assessments will be insufficient to cover the entire 2024 O&M Budget; and

WHEREAS, in contemplation of the foregoing, and in lieu of levying an increased amount in O&M Assessments on the Property to fund the full 2024 O&M Budget, the Landowner desires to provide the monies necessary to fund the actual expenditures for the Fiscal Year 2023/2024 (hereinafter referred to as the "O&M Budget Payment"), not otherwise funded by O&M Assessments levied upon benefited lands located within the District; and

WHEREAS, Landowner and District desire to secure such budget funding through the imposition of a continuing lien against the Property described in Exhibit B, and otherwise as provided herein.

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

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

SECTION 2.	PAYMENT OF DISTRICT'S O&M BUDGET.

Payment of O&M Budget Expenses. Upon the District Manager's written request, the Landowner agrees to make available to the District the monies necessary to fund all expenditures of the 2023/2024 O&M Budget not otherwise funded through O&M Assessments levied upon benefited lands located within the District, on a continuing basis, within fifteen (15) days of written request by the District. Funds provided hereunder shall be placed in the District's general checking account. In no way shall the foregoing in any way affect the District's ability to levy special assessments upon the lands within the District, including the Property, in accordance with Florida law, to provide funds for any unfunded expenditures whether such expenditures are the result of an amendment to the District's 2024 O&M Budget or otherwise.
Consent to Funding of 2024 O&M Budget. The Landowner acknowledges and agrees that the O&M Budget Payment represents the funding of operations and maintenance expenditures that would otherwise be appropriately funded through O&M Assessments equitably allocated to the Property within the District in accordance with the District's assessment methodology. Landowner agrees to pay, or caused to be paid, the O&M Budget Payment regardless of whether Landowner owns the Property at the time of such payment subject to the terms set forth in Section 10 herein. Landowner agrees that it will not contest the legality or validity of such imposition, collection or enforcement to the extent such imposition is made in accordance with the terms of this Agreement.

SECTION 3. CONTINUING LIEN. The District shall have the right to file a continuing lien upon the Property described in Exhibit B for all payments due and owing under the terms of this Agreement and for interest thereon, and for reasonable attorneys' fees, paralegals' fees,

expenses and court costs incurred by the District incident to the collection of funds under this Agreement or for enforcement of this lien, and all sums advanced and paid by the District for taxes and payment on account of superior interests, liens and encumbrances in order to preserve and protect the District's lien. The lien shall be effective as of the date and time of the recording of a "Notice of Lien for FY 2023/2024 O&M Budget" in the public records of Clay County, Florida, stating among other things, the description of the real property and the amount due as of the recording of the Notice, and the existence of this Agreement. The District Manager, in its sole discretion, is hereby authorized by the District to file the Notice of Lien for 2024 O&M Budget on behalf of the District, without the need of further Board action authorizing or directing such filing. At the District Manager's direction, the District may also bring an action at law against the record title holder to the Property to pay the amount due under this Agreement or may foreclose the lien against the Property in any manner authorized by law. The District may partially release any filed lien for portions of the Property subject to a plat if and when the Landowner has demonstrated, in the District's sole discretion, such release will not materially impair the ability of the District to enforce the collection of funds hereunder. In the event the Landowner sells any of the Property described in Exhibit B after the execution of this Agreement, the Landowner's rights and obligations under this Agreement shall remain the same, provided however that the District shall only have the right to file a lien upon the remaining Property owned by the Landowner.
SECTION 4.	ALTERNATIVE COLLECTION METHODS.

In the alternative or in addition to the collection method set forth in Section 3 above, the District may enforce the collection of the O&M Budget Payment(s) by action against the Landowner in the appropriate judicial forum in and for Clay County, Florida. The enforcement of the collection of funds in this manner shall be in the sole discretion of the District Manager on behalf of the District. In the event that either party is required to enforce this Agreement by court proceedings or otherwise, then the parties agree that the prevailing party shall be entitled to recover from the other all costs incurred, including reasonable attorneys' fees and costs for trial, alternative dispute resolution, or appellate proceedings.

The District hereby finds that the activities, operations and services funded by the O&M Budget Payment(s) provide a special and peculiar benefit to the Property. The Landowner agrees that the activities, operations and services that will be funded by the O&M Budget Payment(s) provide a special and peculiar benefit to the Property in excess of the costs thereof. Therefore, in the alternative or in addition to the other methods of collection set forth in this Agreement, the District, in its sole discretion, may choose to certify amounts due hereunder as a non-ad valorem assessment on all or any part of the Property for collection, either through the Uniform Method of Collection set forth in Chapter 197 or under any method of direct bill and collection authorized by Florida law. Such assessment, if imposed, may be certified on the next available tax roll of the Clay County property appraiser.

SECTION 5. NOTICE. All notices, payments and other communications hereunder ("Notices") shall be in writing and shall be delivered, mailed by First Class Mail, postage prepaid, or telecopied to the parties, as follows:
If to District:	Anabelle Island Community Development District

With a copy to:

If to Landowner:

c/o Governmental Management Service, LLC 475 West Town Place, Suite 114
St. Augustine, FL 32092 Attn: District Manager
Kilinski I Van Wyk PLLC 517 E. Collage Avenue Tallahassee, Florida 32303 Attn: District Counsel

KB HOME JACKSONVILLE, LLC
10475 Fortune Parkway, Suite 100
Jacksonville, Florida 32256 Attn: Lisa Bianchi

SECTION 6. AMENDMENT. This instrument shall constitute the final and complete expression of the agreement between the parties relating to the subject matter of this Agreement. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both of the parties hereto.

SECTION 7.  AUTHORITY. The execution of this Agreement has been duly authorized by the appropriate body or official of all parties hereto, each party has complied with all the requirements of law, and each party has full power and authority to comply with the terms and provisions of this instrument.

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

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

SECTION 10.  THIRD PARTY RIGHTS; TRANSFER OF PROPERTY.	This Agreement is
solely for the benefit of the formal parties herein and no right or cause of action shall accrue upon or by reason hereof, to or for the benefit of any third party not a formal party hereto. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the parties hereto any right, remedy or claim under or by reason of this Agreement or any provisions or conditions hereof; and all of the provisions, representations, covenants and conditions herein contained shall inure to the sole benefit of and shall be binding upon the parties hereto and their respective representatives, successors and assigns. In the event the Landowner sells or otherwise disposes of its business or of all or substantially all of its assets relating to improvements, work product, or lands within the District, including the Property, the Landowner shall continue to be bound by the terms of this Agreement

and additionally shall expressly require that the purchaser agree to be bound by the terms of this Agreement. The Landowner shall give ninety (90) days prior written notice to the District under this Agreement of any such sale or disposition.

SECTION 11. APPLICABLE LAW AND VENUE. This Agreement and the prov1s1ons contained herein shall be construed, interpreted and controlled according to the laws of the State of Florida. The parties agree that venue shall be in Clay County, Florida.

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

SECTION 13. EFFECTIVE DATE. The Agreement shall take effect as of October 1, 2023. The enforcement provisions of this Agreement shall survive its termination, until all payments due pursuant to this Agreement are paid in full.

IN WITNESS WHEREOF, the Parties execute this Agreement on the day and year first written above.

ANABELLE ISLAND COMMUNITY DEVELOPMENT DISTRICT

liDocuSigned by:

Secretary/Assistant Secretary

 i c P:t	. Chairperson Board of Supervisors

<ZiuL

WITNESS:

h"d-0 
[Print Name]

KB HOME JACKSONVILLE, LLC, a
Delaware limited •	bili	company

EXHIBIT A:	Fiscal Year 2023/2024 O&M Budget & Assessment Roll

EXHIBIT A
FISCAL YEAR 2023/2024 O&M BUDGET & ASSESSMENT ROLL

Anabelle Island
Community Development District

Adopted Budget
FY 2024

Anabelle Island
Community Development District

TABLE OF CONTENTS

General Fund
Budget	Page 1-2
Narrative	Page 3-7

SE 2022 Debt Service Fund
Summary of Revenues and Expenses	Page 8
Amortization Schedule	Page 9-10

	Adopted
Budget	Actuals
as of	Projected
Next 2	Total
Projected	Adopted
Budget	
Description	FY 2023	7/31/23	Months	9/30/23	FY 2024	

Revenues						
Special Assessments	$	-	$	-	$	-	$	-	$	210,269	
Developer Contributions	$	609,890	$	59,160	$	36,428	$	95,588	$	187,708	
Total Revenues	$	609,890	$	59,160	$	36,428	$	95,588	$	397,977	
Expenditures						
Administrative						
Supervisors Fees	$	12,000	$	200	$	2,000	$	2,200	$	12,000	
FICA Expense	$	918	$	15	$	153	$	168	$	918	
Engineering	$	5,000	$	-	$	2,500	$	2,500	$	5,000	
Attorney	$	20,000	$	2,438	$	7,562	$	10,000	$	15,000	
Arbitrage	$	750	$	-	$	700	$	700	$	700	
Assessment Roll	$	5,000	$	5,000	$	-	$	5,000	$	5,300	
Dissemination Agent	$	3,500	$	2,917	$	584	$	3,501	$	3,710	
Annual Audit	$	3,500	$	5,500	$	-	$	5,500	$	5,600	
Trustee	$	6,500	$	2,166	$	4,334	$	6,500	$	6,500	
Management Fees	$	47,250	$	39,375	$	7,875	$	47,250	$	50,085	
Website Maintenance	$	1,200	$	1,000	$	200	$	1,200	$	1,200	
Information Technology	$	1,800	$	1,500	$	300	$	1,800	$	1,800	
Telephone	$	300	$	34	$	85	$	119	$	300	
Postage	$	600	$	53	$	547	$	600	$	2,500	
Insurance	$	5,625	$	5,375	$	-	$	5,375	$	5,913	
Printing	$	1,000	$	55	$	945	$	1,000	$	2,500	
Legal Advertising	$	2,500	$	-	$	1,200	$	1,200	$	2,500	
Other Current Charges	$	1,000	$	266	$	434	$	700	$	700	
Office Supplies	$	100	$	1	$	100	$	101	$	100	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	118,718	$	66,069	$	29,519	$	95,588	$	122,501	
Ground Maintenance 						
Security- monitoring	$	45,000	$	-	$	-	$	-	$	-	
Electric	$	1,500	$	-	$	-	$	-	$	1,500	
Water & Sewer/Irrigation	$	30,000	$	-	$	-	$	-	$	30,000	
Repairs & Maintenance	$	5,000	$	-	$	-	$	-	$	5,000	
Landscape - Contract	$	61,977	$	-	$	-	$	-	$	97,476	
Landscape - Contingency	$	5,000	$	-	$	-	$	-	$	20,000	
Landscape - Pond Banks	$	39,000	$	-	$	-	$	-	$	-	
Lake Maintenance	$	10,000	$	-	$	-	$	-	$	10,000	
Irrigation Repairs	$	10,000	$	-	$	-	$	-	$	5,000	
Total Ground Maintenance	$	207,477	$	-	$	-	$	-	$	168,976	

	Adopted
Budget	Actuals
as of	Projected
Next 2	Total
Projected	Adopted
Budget	
Description	FY 2023	7/31/23	Months	9/30/23	FY 2024	
Amenity Center			
Insurance	$	24,538	$	-	$	-	$	-	$	5,000	
Phone/Internet/Cable	$	3,000	$	-	$	-	$	-	$	3,000	
Electric	$	16,000	$	-	$	-	$	-	$	16,000	
Water/Irrigation	$	6,000	$	-	$	-	$	-	$	15,000	
Gas	$	1,250	$	-	$	-	$	-	$	-	
Refuse Service	$	2,500	$	-	$	-	$	-	$	2,500	
Security Monitoring	$	11,497	$	-	$	-	$	-	$	-	
Access Cards	$	2,500	$	-	$	-	$	-	$	2,500	
Field Mgmt/Admin	$	20,000	$	-	$	-	$	-	$	-	
Landscape - Contract	$	50,000	$	-	$	-	$	-	$	-	
Fitness Equipment Lease (Sofitco)	$	17,500	$	-	$	-	$	-	$	-	
Janitorial Maintenance	$	28,000	$	-	$	-	$	-	$	14,000	
Janitorial Supplies	$	4,000	$	-	$	-	$	-	$	4,000	
Pool Maintenance	$	12,900	$	-	$	-	$	-	$	15,000	
Pool Chemicals	$	-	$	-	$	-	$	-	$	10,000	
Pool Permit	$	-	$	-	$	-	$	-	$	500	
Facility Maintenance	$	7,500	$	-	$	-	$	-	$	7,500	
Repairs & Maintenance	$	4,310	$	-	$	-	$	-	$	10,000	
Special Events	$	4,000	$	-	$	-	$	-	$	-	
Fitness Center Repairs/Supplies	$	900	$	-	$	-	$	-	$	-	
Office Supplies	$	1,000	$	-	$	-	$	-	$	200	
ASCAP/BMI License Fees	$	500	$	-	$	-	$	-	$	500	
Pest Control	$	800	$	-	$	-	$	-	$	800	
Capital Outlay	$	15,000	$	-	$	-	$	-	$	-	
Reserves	$	50,000	$	-	$	-	$	-	$	-	
Total Amenity Center	$	283,695	$	-	$	-	$	-	$	106,500	
						
Total Expenditures	$	609,890	$	66,069	$	29,519	$	95,588	$	397,977	

Excess Revenues/(Expenditures)

$	-	$

(6,909)  $

6,909	$

-	$	-

Assessments per unit for FY 2024
Lot
Size	Unit
Count	Net Per
Unit	Gross Per
Unit	Gross
Assessments	
Platted (1)	211	$752.00	$800.00	$168,800.00	
Less Discount 4% + Collections 2%		($10,128.00)	
TOTAL PLATTED		$158,672.00	
Direct Bill - Unplatted	158	$326.56	$51,596.63	
TOTAL	369	Total Net Annual Assessment	$210,268.63	

(1) include 4% provision for early payment discount and 2% collection costs for Clay County

REVENUES:

Special Assessments/Developer Contributions

The District will levy a non ad-valorem special assessment on all taxable property within the District to fund all of the General Operating Expenditures for the fiscal year and collect from Developer remaining assessments for O&M portion.

EXPENDITURES:

Administrative:

Supervisors Fees

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

FICA Expense

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

Engineering

The District will be providing general engineering services to the District, e.g., attendance and preparation for monthly board meetings, review invoices, etc.

Attorney

The District’s legal counsel, Kilinski Van Wyk, PLLC will be providing general legal services to the District, i.e. attendance and preparation for monthly meetings, review operating & maintenance contracts, etc.

Arbitrage

The District is required to annually have an arbitrage rebate calculation on the District’s Series Special Assessment Revenue Bonds.

Assessment Roll

The District has contracted with Governmental Management Services, LLC for the certification and collection of the District’s annual maintenance and debt service assessments. Assessments on platted lots are collected by agreement with Clay County while unplatted assessments maybe collected directly by District and/or by County Tax Collector.

Dissemination

The District has contracted with GMS, LLC to act as the Dissemination Agent for the District to prepare the Annual Disclosure Report required by the Security and Exchange Commission in order to comply with Rule 15(c)(2)-12(b)(5), which relates to additional reporting requirements for un-rated bond issues.

Annual Audit

The District is required annually to conduct an audit of its financial records.

Trustee Fees

The Trustee administers the District’s Special Assessment Revenue Bonds. The amount represents the annual fee for the administration of the District’s bond issue.

Management Fees

The District receives management, accounting and administrative services as part of a management agreement with Governmental Management Services, LLC (“GMS”). These services are further outlined in Exhibit “A” of the Management Agreement with GMS.

Website Maintenance

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

Information Technology

Represents costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, security, accounting software, etc.

Telephone

Telephone conference costs for District meetings, workshops and committee meetings.

Postage

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

Insurance

The District’s General Liability & Public Officials Liability Insurance policy is with Florida Insurance Alliance. FIA specializes in providing insurance coverage to governmental agencies.

Printing

Printing budgets for the County, printing of computerized checks, stationary, envelopes, etc.

Legal Advertising

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

Other Current Charges

Estimated bank charges and any other miscellaneous expenses that incurred during the year.

Office Supplies

Miscellaneous office supplies.

Dues, Licenses & Subscriptions

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

Ground Maintenance

Electric

Estimated costs for electric billed to the District by Clay County Electric.

Water/Sewer/Irrigation

Estimated costs for irrigation by the district for water, sewer and irrigation.

Repairs and Maintenance

Any costs related to miscellaneous repairs and maintenance that occur during the fiscal year.

Landscape Maintenance

Estimated costs related to maintain the common areas of the District.

Landscape Contingency

Estimated costs for other landscape maintenance incurred by the District.

Lake Maintenance

Estimated costs to maintain ponds throughout the District.

Irrigation Repairs

Estimated miscellaneous irrigation maintenance and repair costs.

Amenity Center:

Insurance

Estimated Property Insurance policy from Florida Insurance Alliance.

Phone/Internet/Cable

Estimated costs for phone, cable and internet in the Amenity Center.

Electric

Estimated costs for electric billed to the District by Clay County Electric.

Water/Irrigation

Estimated costs for irrigation by the district for water, sewer and irrigation.

Refuse Service

Estimated cost for refuse removal service.

Access Cards

Entry cards are issued to all CDD residents for facility access.

Janitorial Maintenance

Estimated costs for janitorial services for the Amenity Center.

Janitorial Supplies

Estimated costs for janitorial for janitorial supplies for Amenity Center.

Pool Maintenance

Estimated cost to maintain the Amenity swimming pools.

Pool Chemicals

The District will contract with local company to provide chemicals necessary for the maintenance of the Amenity Center swimming pool.

Pool Permit

Represents Permit Fees paid to the Department of Health for the swimming pool.

Facility Maintenance

Estimated cost for maintenance and repairs necessary for upkeep of the Amenity Center and common grounds area.

Repair and Maintenance

Any costs related to miscellaneous repairs and maintenance that occur during the fiscal year.

Office Supplies

Office supplies for the Amenity Center.

ASCAP/BMI License Fees

Represent estimated costs for music licenses for Amenity Center.

Pest Control

The estimated costs for monthly pest control services.

Anabelle Island
Community Development District Series 2022 Debt Service Fund Adopted Budget

	Approved
Budget	Actuals
as of	Projected
Next 2	Total
Projected	Adopted
Budget	
Description	FY 2023	7/31/23	Months	9/30/23	FY 2024	

Revenues						
Special Assessments	$	346,815	$	243,710	$  103,104	$	346,815	$	346,815	
Interest Income	$	250	$	250	$	100	$	350	$	500	
Carry Forward Surplus	$	111,367	$	112,000	$	-	$	112,000	$	111,555	
Total Revenues	$	458,432	$	355,960	$ 103,204	$	459,165	$	458,870	

Expenditures						
Series 2022
Interest Expense 11/1	
$	111,305	
$	111,305	
$	-	
$	111,305	
$	109,618	
Principal Expense 5/1	$	125,000	$	125,000	$	-	$	125,000	$	125,000	
Interest Expense 5/1	$	111,305	$	111,305	$	-	$	111,305	$	109,618	
Total Expenditures	$	347,610	$	347,610	$	-	$	347,610	$	344,235	
						
Excess Revenues/(Expenditures)	$	110,822	$	8,350	$ 103,204	$	111,555	$	114,635	

11/1/24 Interest Payment	
$	106,175	

Assessments per unit for FY 2024	
Lot	Unit	Net Per	Gross Per	Gross	
Size	Count	Unit	Unit	Assessments (1)	
40'	75	$940	$1,000	$74,990	
50'	294	$940	$1,000	$293,962	

Total	369	Gross Annual Assessment	$368,952

Less Discount 4% + Collections 2%	($22,137)

Net Annual Assessment	$346,815

(1) include 4% provision for early payment discount and 2% collection costs for Clay County

Period		Interest		Debt	Annual Debt	
Ending	Principal	Rate	Interest	Service	Service	

11/1/23		2.70%	$109,618	$109,618	$344,235	
5/1/24	$125,000	2.70%	$109,618	$234,618		
11/1/24		2.70%	$107,930	$107,930	$345,860	
5/1/25	$130,000	2.70%	$107,930	$237,930		
11/1/25		2.70%	$106,175	$106,175	$347,350	
5/1/26	$135,000	2.70%	$106,175	$241,175		
11/1/26		2.70%	$104,353	$104,353	$348,705	
5/1/27	$140,000	2.70%	$104,353	$244,353		
11/1/27		2.70%	$102,463	$102,463	$344,925	
5/1/28	$140,000	3.10%	$102,463	$242,463		
11/1/28		3.10%	$100,293	$100,293	$345,585	
5/1/29	$145,000	3.10%	$100,293	$245,293		
11/1/29		3.10%	$98,045	$98,045	$346,090	
5/1/30	$150,000	3.10%	$98,045	$248,045		
11/1/30		3.10%	$95,720	$95,720	$346,440	
5/1/31	$155,000	3.10%	$95,720	$250,720		
11/1/31		3.10%	$93,318	$93,318	$346,635	
5/1/32	$160,000	3.10%	$93,318	$253,318		
11/1/32		3.10%	$90,838	$90,838	$346,675	
5/1/33	$165,000	3.50%	$90,838	$255,838		
11/1/33		3.50%	$87,950	$87,950	$345,900	
5/1/34	$170,000	3.50%	$87,950	$257,950		
11/1/34		3.50%	$84,975	$84,975	$349,950	
5/1/35	$180,000	3.50%	$84,975	$264,975		
11/1/35		3.50%	$81,825	$81,825	$348,650	
5/1/36	$185,000	3.50%	$81,825	$266,825		
11/1/36		3.50%	$78,588	$78,588	$347,175	
5/1/37	$190,000	3.50%	$78,588	$268,588		
11/1/37		3.50%	$75,263	$75,263	$345,525	
5/1/38	$195,000	3.50%	$75,263	$270,263		
11/1/38		3.50%	$71,850	$71,850	$348,700	
5/1/39	$205,000	3.50%	$71,850	$276,850		
11/1/39		3.50%	$68,263	$68,263	$346,525	
5/1/40	$210,000	3.50%	$68,263	$278,263		
11/1/40		3.50%	$64,588	$64,588	$349,175	
5/1/41	$220,000	3.50%	$64,588	$284,588		
11/1/41		3.50%	$60,738	$60,738	$346,475	
5/1/42	$225,000	3.50%	$60,738	$285,738		
11/1/42		3.50%	$56,800	$56,800	$348,600	
5/1/43	$235,000	4.00%	$56,800	$291,800		
11/1/43		4.00%	$52,100	$52,100	$349,200	
5/1/44	$245,000	4.00%	$52,100	$297,100		
11/1/44		4.00%	$47,200	$47,200	$349,400	

Period
Ending	
Principal	Interest
Rate	
Interest		Debt
Service		Annual Debt
Service	
								
5/1/45	$255,000	4.00%	$47,200		$302,200			
11/1/45		4.00%	$42,100		$42,100		$349,200	
5/1/46	$265,000	4.00%	$42,100		$307,100			
11/1/46		4.00%	$36,800		$36,800		$348,600	
5/1/47	$275,000	4.00%	$36,800		$311,800			
11/1/47		4.00%	$31,300		$31,300		$352,600	
5/1/48	$290,000	4.00%	$31,300		$321,300			
11/1/48		4.00%	$25,500		$25,500		$351,000	
5/1/49	$300,000	4.00%	$25,500		$325,500			
11/1/49		4.00%	$19,500		$19,500		$349,000	
5/1/50	$310,000	4.00%	$19,500		$329,500			
11/1/50		4.00%	$13,300		$13,300		$351,600	
5/1/51	$325,000	4.00%	$13,300		$338,300			
11/1/51		4.00%	$6,800		$6,800		$353,600	
5/1/52	$340,000	4.00%	$6,800		$346,800		

	 $6,065,000 		  $4,028,375 		 $10,093,375 		  $10,093,375 	

ANABELLE ISLAND CDD	
FISCAL YEAR 2024 ASSESSMENT ROLL	

PA PROPERTY ID	
OWNER	
APPRAISED VALUE	
SITE ST #	
SITE STREET	
SITE ST SUF	
LAND USE	
LOT	
BOND ISSUE	
DEBT UNITS	
ASMT UNITS	
DEBT ASMT NET	
FY24 O&M ASMT	
TOTAL ASMT	
39-05-25-010097-010-01	KB HOME JACKSONVILLE LLC	30,000	2905	Windsor Lakes	Way - WAY	SF	1	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-02	KB HOME JACKSONVILLE LLC	231,236	2901	Windsor Lakes	Way - WAY	SF	2	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-03	KB HOME JACKSONVILLE LLC	239,528	2895	Windsor Lakes	Way - WAY	SF	3	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-04	KB HOME JACKSONVILLE LLC	286,862	2889	Windsor Lakes	Way - WAY	SF	4	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-05	KB HOME JACKSONVILLE LLC	30,000	2885	Windsor Lakes	Way - WAY	SF	5	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-06	KB HOME JACKSONVILLE LLC	30,000	2879	Windsor Lakes	Way - WAY	SF	6	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-07	KB HOME JACKSONVILLE LLC	30,000	2875	Windsor Lakes	Way - WAY	SF	7	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-08	KB HOME JACKSONVILLE LLC	30,000	2871	Windsor Lakes	Way - WAY	SF	8	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-09	KB HOME JACKSONVILLE LLC	30,000	2867	Windsor Lakes	Way - WAY	SF	9	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-10	KB HOME JACKSONVILLE LLC	30,000	2855	Windsor Lakes	Way - WAY	SF	10	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-11	KB HOME JACKSONVILLE LLC	30,000	2849	Windsor Lakes	Way - WAY	SF	11	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-12	KB HOME JACKSONVILLE LLC	30,000	2841	Windsor Lakes	Way - WAY	SF	12	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-13	KB HOME JACKSONVILLE LLC	30,000	2831	Windsor Lakes	Way - WAY	SF	13	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-14	KB HOME JACKSONVILLE LLC	30,000	2801	Windsor Lakes	Way - WAY	SF	14	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-15	KB HOME JACKSONVILLE LLC	30,000	2795	Windsor Lakes	Way - WAY	SF	15	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-16	KB HOME JACKSONVILLE LLC	30,000	2757	Windsor Lakes	Way - WAY	SF	16	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-17	KB HOME JACKSONVILLE LLC	30,000	2753	Windsor Lakes	Way - WAY	SF	17	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-18	KB HOME JACKSONVILLE LLC	30,000	2749	Windsor Lakes	Way - WAY	SF	18	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-19	KB HOME JACKSONVILLE LLC	30,000	2715	Windsor Lakes	Way - WAY	SF	19	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-20	KB HOME JACKSONVILLE LLC	30,000	2709	Windsor Lakes	Way - WAY	SF	20	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-21	KB HOME JACKSONVILLE LLC	30,000	2705	Windsor Lakes	Way - WAY	SF	21	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-22	KB HOME JACKSONVILLE LLC	30,000	2695	Windsor Lakes	Way - WAY	SF	22	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-23	KB HOME JACKSONVILLE LLC	30,000	2685	Windsor Lakes	Way - WAY	SF	23	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-24	KB HOME JACKSONVILLE LLC	30,000	2679	Windsor Lakes	Way - WAY	SF	24	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-25	KB HOME JACKSONVILLE LLC	30,000	2663	Windsor Lakes	Way - WAY	SF	25	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-26	KB HOME JACKSONVILLE LLC	30,000	2657	Windsor Lakes	Way - WAY	SF	26	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-27	KB HOME JACKSONVILLE LLC	30,000	2651	Windsor Lakes	Way - WAY	SF	27	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-28	KB HOME JACKSONVILLE LLC	30,000	2641	Windsor Lakes	Way - WAY	SF	28	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-29	KB HOME JACKSONVILLE LLC	30,000	2635	Windsor Lakes	Way - WAY	SF	29	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-30	KB HOME JACKSONVILLE LLC	30,000	2629	Windsor Lakes	Way - WAY	SF	30	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-31	KB HOME JACKSONVILLE LLC	30,000	2625	Windsor Lakes	Way - WAY	SF	31	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-32	KB HOME JACKSONVILLE LLC	30,000	2619	Windsor Lakes	Way - WAY	SF	32	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-33	KB HOME JACKSONVILLE LLC	30,000	2613	Windsor Lakes	Way - WAY	SF	33	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-34	KB HOME JACKSONVILLE LLC	30,000	2609	Windsor Lakes	Way - WAY	SF	34	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-35	KB HOME JACKSONVILLE LLC	30,000	2603	Windsor Lakes	Way - WAY	SF	35	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-36	KB HOME JACKSONVILLE LLC	30,000	2597	Windsor Lakes	Way - WAY	SF	36	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-37	KB HOME JACKSONVILLE LLC	30,000	2591	Windsor Lakes	Way - WAY	SF	37	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-38	KB HOME JACKSONVILLE LLC	30,000	2592	Windsor Lakes	Way - WAY	SF	38	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-39	KB HOME JACKSONVILLE LLC	30,000	2598	Windsor Lakes	Way - WAY	SF	39	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-40	KB HOME JACKSONVILLE LLC	30,000	2604	Windsor Lakes	Way - WAY	SF	40	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-41	KB HOME JACKSONVILLE LLC	30,000	2610	Windsor Lakes	Way - WAY	SF	41	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-42	KB HOME JACKSONVILLE LLC	30,000	2616	Windsor Lakes	Way - WAY	SF	42	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-43	KB HOME JACKSONVILLE LLC	30,000	2622	Windsor Lakes	Way - WAY	SF	43	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-44	KB HOME JACKSONVILLE LLC	30,000	2628	Windsor Lakes	Way - WAY	SF	44	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-45	KB HOME JACKSONVILLE LLC	30,000	2634	Windsor Lakes	Way - WAY	SF	45	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-46	KB HOME JACKSONVILLE LLC	30,000	2640	Windsor Lakes	Way - WAY	SF	46	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-47	KB HOME JACKSONVILLE LLC	30,000	2652	Windsor Lakes	Way - WAY	SF	47	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-48	KB HOME JACKSONVILLE LLC	30,000	2658	Windsor Lakes	Way - WAY	SF	48	2022	1	1	1,000.00	800.00	1,800.00	

PA PROPERTY ID	
OWNER	
APPRAISED VALUE	
SITE ST #	
SITE STREET	
SITE ST SUF	
LAND USE	
LOT	
BOND ISSUE	
DEBT UNITS	
ASMT UNITS	
DEBT ASMT NET	
FY24 O&M ASMT	
TOTAL ASMT	
39-05-25-010097-010-49	KB HOME JACKSONVILLE LLC	30,000	2662	Windsor Lakes	Way - WAY	SF	49	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-50	KB HOME JACKSONVILLE LLC	30,000	2668	Windsor Lakes	Way - WAY	SF	50	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-51	KB HOME JACKSONVILLE LLC	30,000	2672	Windsor Lakes	Way - WAY	SF	51	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-52	KB HOME JACKSONVILLE LLC	30,000	2676	Windsor Lakes	Way - WAY	SF	52	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-53	KB HOME JACKSONVILLE LLC	30,000	2680	Windsor Lakes	Way - WAY	SF	53	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-54	KB HOME JACKSONVILLE LLC	30,000	2686	Windsor Lakes	Way - WAY	SF	54	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-55	KB HOME JACKSONVILLE LLC	30,000	2690	Windsor Lakes	Way - WAY	SF	55	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-56	KB HOME JACKSONVILLE LLC	30,000	2696	Windsor Lakes	Way - WAY	SF	56	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-57	KB HOME JACKSONVILLE LLC	30,000	2702	Windsor Lakes	Way - WAY	SF	57	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-58	KB HOME JACKSONVILLE LLC	30,000	2762	Windsor Lakes	Way - WAY	SF	58	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-59	KB HOME JACKSONVILLE LLC	30,000	2768	Windsor Lakes	Way - WAY	SF	59	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-60	KB HOME JACKSONVILLE LLC	30,000	2772	Windsor Lakes	Way - WAY	SF	60	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-61	KB HOME JACKSONVILLE LLC	30,000	2780	Windsor Lakes	Way - WAY	SF	61	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-62	KB HOME JACKSONVILLE LLC	30,000	2786	Windsor Lakes	Way - WAY	SF	62	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-63	KB HOME JACKSONVILLE LLC	30,000	2790	Windsor Lakes	Way - WAY	SF	63	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-64	KB HOME JACKSONVILLE LLC	30,000	2820	Windsor Lakes	Way - WAY	SF	64	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-65	KB HOME JACKSONVILLE LLC	30,000	2824	Windsor Lakes	Way - WAY	SF	65	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-66	KB HOME JACKSONVILLE LLC	30,000	2828	Windsor Lakes	Way - WAY	SF	66	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-67	KB HOME JACKSONVILLE LLC	30,000	2832	Windsor Lakes	Way - WAY	SF	67	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-68	KB HOME JACKSONVILLE LLC	30,000	2838	Windsor Lakes	Way - WAY	SF	68	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-69	KB HOME JACKSONVILLE LLC	30,000	2842	Windsor Lakes	Way - WAY	SF	69	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-70	KB HOME JACKSONVILLE LLC	30,000	2846	Windsor Lakes	Way - WAY	SF	70	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-71	KB HOME JACKSONVILLE LLC	30,000	2852	Windsor Lakes	Way - WAY	SF	71	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-72	KB HOME JACKSONVILLE LLC	30,000	2858	Windsor Lakes	Way - WAY	SF	72	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-73	KB HOME JACKSONVILLE LLC	30,000	2866	Windsor Lakes	Way - WAY	SF	73	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-74	KB HOME JACKSONVILLE LLC	30,000	2878	Windsor Lakes	Way - WAY	SF	74	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-75	KB HOME JACKSONVILLE LLC	30,000	2884	Windsor Lakes	Way - WAY	SF	75	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-76	KB HOME JACKSONVILLE LLC	30,000	2888	Windsor Lakes	Way - WAY	SF	76	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-77	KB HOME JACKSONVILLE LLC	30,000	2894	Windsor Lakes	Way - WAY	SF	77	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-78	KB HOME JACKSONVILLE LLC	30,000	2900	Windsor Lakes	Way - WAY	SF	78	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-79	KB HOME JACKSONVILLE LLC	30,000	2904	Windsor Lakes	Way - WAY	SF	79	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-80	KB HOME JACKSONVILLE LLC	30,000	2999	Monroe Lakes	Ter - TERRACE	SF	80	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-81	KB HOME JACKSONVILLE LLC	30,000	3005	Monroe Lakes	Ter - TERRACE	SF	81	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-82	KB HOME JACKSONVILLE LLC	30,000	3009	Monroe Lakes	Ter - TERRACE	SF	82	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-83	KB HOME JACKSONVILLE LLC	30,000	3015	Monroe Lakes	Ter - TERRACE	SF	83	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-84	KB HOME JACKSONVILLE LLC	30,000	3019	Monroe Lakes	Ter - TERRACE	SF	84	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-85	KB HOME JACKSONVILLE LLC	30,000	3025	Monroe Lakes	Ter - TERRACE	SF	85	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-86	KB HOME JACKSONVILLE LLC	30,000	2377	Dallas Creek	Ln - LANE	SF	86	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-87	KB HOME JACKSONVILLE LLC	30,000	2383	Dallas Creek	Ln - LANE	SF	87	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-88	KB HOME JACKSONVILLE LLC	30,000	2389	Dallas Creek	Ln - LANE	SF	88	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-89	KB HOME JACKSONVILLE LLC	30,000	2395	Dallas Creek	Ln - LANE	SF	89	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-90	KB HOME JACKSONVILLE LLC	30,000	2403	COUNTY ROAD 209		SF	90	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-91	KB HOME JACKSONVILLE LLC	30,000	2409	Dallas Creek	Ln - LANE	SF	91	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-92	KB HOME JACKSONVILLE LLC	30,000	2417	Dallas Creek	Ln - LANE	SF	92	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-93	KB HOME JACKSONVILLE LLC	30,000	2425	Dallas Creek	Ln - LANE	SF	93	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-94	KB HOME JACKSONVILLE LLC	30,000	2426	Dallas Creek	Ln - LANE	SF	94	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-95	KB HOME JACKSONVILLE LLC	30,000	2418	Dallas Creek	Ln - LANE	SF	95	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-96	KB HOME JACKSONVILLE LLC	30,000	2410	Dallas Creek	Ln - LANE	SF	96	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-97	KB HOME JACKSONVILLE LLC	30,000	2404	Dallas Creek	Ln - LANE	SF	97	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-98	KB HOME JACKSONVILLE LLC	30,000	2394	Dallas Creek	Ln - LANE	SF	98	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-010-99	KB HOME JACKSONVILLE LLC	30,000	2370	Dallas Creek	Ln - LANE	SF	99	2022	1	1	1,000.00	800.00	1,800.00	

PA PROPERTY ID	
OWNER	
APPRAISED VALUE	
SITE ST #	
SITE STREET	
SITE ST SUF	
LAND USE	
LOT	
BOND ISSUE	
DEBT UNITS	
ASMT UNITS	
DEBT ASMT NET	
FY24 O&M ASMT	
TOTAL ASMT	
39-05-25-010097-011-00	KB HOME JACKSONVILLE LLC	30,000	2364	Dallas Creek	Ln - LANE	SF	100	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-01	KB HOME JACKSONVILLE LLC	30,000	2358	Dallas Creek	Ln - LANE	SF	101	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-02	KB HOME JACKSONVILLE LLC	30,000	2352	Dallas Creek	Ln - LANE	SF	102	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-03	KB HOME JACKSONVILLE LLC	30,000	2610	Rocky Mount	Ln - LANE	SF	103	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-04	KB HOME JACKSONVILLE LLC	30,000	2338	Dallas Creek	Ln - LANE	SF	104	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-05	KB HOME JACKSONVILLE LLC	30,000	2328	Dallas Creek	Ln - LANE	SF	105	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-06	KB HOME JACKSONVILLE LLC	30,000	2320	Dallas Creek	Ln - LANE	SF	106	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-07	KB HOME JACKSONVILLE LLC	30,000	2855	Monroe Lakes	Ter - TERRACE	SF	107	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-08	KB HOME JACKSONVILLE LLC	30,000	2854	Monroe Lakes	Ter - TERRACE	SF	108	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-09	KB HOME JACKSONVILLE LLC	30,000	2846	Monroe Lakes	Ter - TERRACE	SF	109	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-10	KB HOME JACKSONVILLE LLC	30,000	2840	Monroe Lakes	Ter - TERRACE	SF	110	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-11	KB HOME JACKSONVILLE LLC	30,000	2836	Monroe Lakes	Ter - TERRACE	SF	111	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-12	KB HOME JACKSONVILLE LLC	30,000	2832	Monroe Lakes	Ter - TERRACE	SF	112	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-13	KB HOME JACKSONVILLE LLC	30,000	2828	Monroe Lakes	Ter - TERRACE	SF	113	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-14	KB HOME JACKSONVILLE LLC	30,000	3020	Monroe Lakes	Ter - TERRACE	SF	114	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-15	KB HOME JACKSONVILLE LLC	30,000	3016	Monroe Lakes	Ter - TERRACE	SF	115	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-16	KB HOME JACKSONVILLE LLC	30,000	3010	Monroe Lakes	Ter - TERRACE	SF	116	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-17	KB HOME JACKSONVILLE LLC	30,000	3004	Monroe Lakes	Ter - TERRACE	SF	117	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-18	KB HOME JACKSONVILLE LLC	30,000	2988	Monroe Lakes	Ter - TERRACE	SF	118	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-19	KB HOME JACKSONVILLE LLC	30,000	2989	Monroe Lakes	Ter - TERRACE	SF	119	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-20	KB HOME JACKSONVILLE LLC	30,000	2985	Monroe Lakes	Ter - TERRACE	SF	120	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-21	KB HOME JACKSONVILLE LLC	30,000	2981	Monroe Lakes	Ter - TERRACE	SF	121	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-22	KB HOME JACKSONVILLE LLC	30,000	2977	Monroe Lakes	Ter - TERRACE	SF	122	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-23	KB HOME JACKSONVILLE LLC	30,000	2973	Monroe Lakes	Ter - TERRACE	SF	123	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-24	KB HOME JACKSONVILLE LLC	30,000	2967	Monroe Lakes	Ter - TERRACE	SF	124	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-25	KB HOME JACKSONVILLE LLC	30,000	2963	Monroe Lakes	Ter - TERRACE	SF	125	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-26	KB HOME JACKSONVILLE LLC	30,000	2959	Monroe Lakes	Ter - TERRACE	SF	126	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-27	KB HOME JACKSONVILLE LLC	30,000	2955	Monroe Lakes	Ter - TERRACE	SF	127	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-28	KB HOME JACKSONVILLE LLC	30,000	2951	Monroe Lakes	Ter - TERRACE	SF	128	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-29	KB HOME JACKSONVILLE LLC	30,000	2949	Monroe Lakes	Ter - TERRACE	SF	129	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-30	KB HOME JACKSONVILLE LLC	30,000	2945	Monroe Lakes	Ter - TERRACE	SF	130	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-31	KB HOME JACKSONVILLE LLC	30,000	2941	Monroe Lakes	Ter - TERRACE	SF	131	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-32	KB HOME JACKSONVILLE LLC	30,000	2937	Monroe Lakes	Ter - TERRACE	SF	132	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-33	KB HOME JACKSONVILLE LLC	30,000	2933	Monroe Lakes	Ter - TERRACE	SF	133	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-34	KB HOME JACKSONVILLE LLC	30,000	2929	Monroe Lakes	Ter - TERRACE	SF	134	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-35	KB HOME JACKSONVILLE LLC	30,000	2925	Monroe Lakes	Ter - TERRACE	SF	135	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-36	KB HOME JACKSONVILLE LLC	30,000	2917	Monroe Lakes	Ter - TERRACE	SF	136	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-37	KB HOME JACKSONVILLE LLC	30,000	2911	Monroe Lakes	Ter - TERRACE	SF	137	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-38	KB HOME JACKSONVILLE LLC	30,000	2893	Monroe Lakes	Ter - TERRACE	SF	138	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-39	KB HOME JACKSONVILLE LLC	30,000	2889	Monroe Lakes	Ter - TERRACE	SF	139	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-40	KB HOME JACKSONVILLE LLC	30,000	2885	Monroe Lakes	Ter - TERRACE	SF	140	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-41	KB HOME JACKSONVILLE LLC	30,000	2881	Monroe Lakes	Ter - TERRACE	SF	141	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-42	KB HOME JACKSONVILLE LLC	30,000	2877	Monroe Lakes	Ter - TERRACE	SF	142	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-43	KB HOME JACKSONVILLE LLC	30,000	2873	Monroe Lakes	Ter - TERRACE	SF	143	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-44	KB HOME JACKSONVILLE LLC	30,000	2869	Monroe Lakes	Ter - TERRACE	SF	144	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-45	KB HOME JACKSONVILLE LLC	30,000	2865	Monroe Lakes	Ter - TERRACE	SF	145	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-46	KB HOME JACKSONVILLE LLC	30,000	2859	Monroe Lakes	Ter - TERRACE	SF	146	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-47	KB HOME JACKSONVILLE LLC	30,000	2860	Monroe Lakes	Ter - TERRACE	SF	147	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-48	KB HOME JACKSONVILLE LLC	30,000	2868	Monroe Lakes	Ter - TERRACE	SF	148	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-49	KB HOME JACKSONVILLE LLC	30,000	2884	Monroe Lakes	Ter - TERRACE	SF	149	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-50	KB HOME JACKSONVILLE LLC	30,000	2910	Monroe Lakes	Ter - TERRACE	SF	150	2022	1	1	1,000.00	800.00	1,800.00	

PA PROPERTY ID	
OWNER	
APPRAISED VALUE	
SITE ST #	
SITE STREET	
SITE ST SUF	
LAND USE	
LOT	
BOND ISSUE	
DEBT UNITS	
ASMT UNITS	
DEBT ASMT NET	
FY24 O&M ASMT	
TOTAL ASMT	
39-05-25-010097-011-51	KB HOME JACKSONVILLE LLC	30,000	2914	Monroe Lakes	Ter - TERRACE	SF	151	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-52	KB HOME JACKSONVILLE LLC	30,000	2918	Monroe Lakes	Ter - TERRACE	SF	152	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-53	KB HOME JACKSONVILLE LLC	30,000	2936	Monroe Lakes	Ter - TERRACE	SF	153	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-54	KB HOME JACKSONVILLE LLC	30,000	2940	Monroe Lakes	Ter - TERRACE	SF	154	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-55	KB HOME JACKSONVILLE LLC	30,000	2946	Monroe Lakes	Ter - TERRACE	SF	155	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-56	KB HOME JACKSONVILLE LLC	30,000	2958	Monroe Lakes	Ter - TERRACE	SF	156	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-57	KB HOME JACKSONVILLE LLC	30,000	2608	Eden Oaks	Cv - COVE	SF	157	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-58	KB HOME JACKSONVILLE LLC	30,000	158	Eden Oaks	Cv - COVE	SF	158	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-59	KB HOME JACKSONVILLE LLC	30,000	2616	Eden Oaks	Cv - COVE	SF	159	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-60	KB HOME JACKSONVILLE LLC	30,000	2620	Eden Oaks	Cv - COVE	SF	160	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-61	KB HOME JACKSONVILLE LLC	30,000	2624	Eden Oaks	Cv - COVE	SF	161	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-62	KB HOME JACKSONVILLE LLC	30,000	2628	Eden Oaks	Cv - COVE	SF	162	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-63	KB HOME JACKSONVILLE LLC	30,000	2627	Eden Oaks	Cv - COVE	SF	163	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-64	KB HOME JACKSONVILLE LLC	30,000	2621	Eden Oaks	Cv - COVE	SF	164	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-65	KB HOME JACKSONVILLE LLC	30,000	2615	Eden Oaks	Cv - COVE	SF	165	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-66	KB HOME JACKSONVILLE LLC	30,000	2976	Monroe Lakes	Ter - TERRACE	SF	166	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-67	KB HOME JACKSONVILLE LLC	30,000	3045	Monroe Lakes	Ter - TERRACE	SF	167	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-68	KB HOME JACKSONVILLE LLC	30,000	2812	Monroe Lakes	Ter - TERRACE	SF	168	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-69	KB HOME JACKSONVILLE LLC	30,000	2806	Monroe Lakes	Ter - TERRACE	SF	169	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-70	KB HOME JACKSONVILLE LLC	30,000	2800	Monroe Lakes	Ter - TERRACE	SF	170	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-71	KB HOME JACKSONVILLE LLC	30,000	2794	Monroe Lakes	Ter - TERRACE	SF	171	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-72	KB HOME JACKSONVILLE LLC	30,000	2788	Monroe Lakes	Ter - TERRACE	SF	172	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-73	KB HOME JACKSONVILLE LLC	30,000	2782	Monroe Lakes	Ter - TERRACE	SF	173	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-74	KB HOME JACKSONVILLE LLC	30,000	2778	Monroe Lakes	Ter - TERRACE	SF	174	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-75	KB HOME JACKSONVILLE LLC	30,000	2774	Monroe Lakes	Ter - TERRACE	SF	175	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-76	KB HOME JACKSONVILLE LLC	30,000	2770	Monroe Lakes	Ter - TERRACE	SF	176	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-77	KB HOME JACKSONVILLE LLC	30,000	2766	Monroe Lakes	Ter - TERRACE	SF	177	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-78	KB HOME JACKSONVILLE LLC	30,000	2762	Monroe Lakes	Ter - TERRACE	SF	178	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-79	KB HOME JACKSONVILLE LLC	30,000	2763	Monroe Lakes	Ter - TERRACE	SF	179	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-80	KB HOME JACKSONVILLE LLC	30,000	2767	Monroe Lakes	Ter - TERRACE	SF	180	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-81	KB HOME JACKSONVILLE LLC	30,000	2771	Monroe Lakes	Ter - TERRACE	SF	181	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-82	KB HOME JACKSONVILLE LLC	30,000	2775	Monroe Lakes	Ter - TERRACE	SF	182	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-83	KB HOME JACKSONVILLE LLC	30,000	2787	Monroe Lakes	Ter - TERRACE	SF	183	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-84	KB HOME JACKSONVILLE LLC	30,000	2795	Monroe Lakes	Ter - TERRACE	SF	184	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-85	KB HOME JACKSONVILLE LLC	30,000	3055	Monroe Lakes	Ter - TERRACE	SF	185	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-86	KB HOME JACKSONVILLE LLC	30,000	3059	Monroe Lakes	Ter - TERRACE	SF	186	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-87	KB HOME JACKSONVILLE LLC	30,000	3063	Monroe Lakes	Ter - TERRACE	SF	187	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-88	KB HOME JACKSONVILLE LLC	30,000	3070	Monroe Lakes	Ter - TERRACE	SF	188	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-89	KB HOME JACKSONVILLE LLC	30,000	3066	Monroe Lakes	Ter - TERRACE	SF	189	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-90	KB HOME JACKSONVILLE LLC	30,000	3062	Monroe Lakes	Ter - TERRACE	SF	190	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-91	KB HOME JACKSONVILLE LLC	30,000	3054	Monroe Lakes	Ter - TERRACE	SF	191	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-92	KB HOME JACKSONVILLE LLC	30,000	2515	Clayton Falls	Cv - COVE	SF	192	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-93	KB HOME JACKSONVILLE LLC	30,000	2511	Clayton Falls	Cv - COVE	SF	193	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-94	KB HOME JACKSONVILLE LLC	30,000	2507	Clayton Falls	Cv - COVE	SF	194	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-95	KB HOME JACKSONVILLE LLC	30,000	2503	Clayton Falls	Cv - COVE	SF	195	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-96	KB HOME JACKSONVILLE LLC	30,000	2502	Clayton Falls	Cv - COVE	SF	196	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-97	KB HOME JACKSONVILLE LLC	30,000	2506	Clayton Falls	Cv - COVE	SF	197	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-98	KB HOME JACKSONVILLE LLC	30,000	2512	Clayton Falls	Cv - COVE	SF	198	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-011-99	KB HOME JACKSONVILLE LLC	30,000	2516	Clayton Falls	Cv - COVE	SF	199	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-012-00	KB HOME JACKSONVILLE LLC	30,000	2520	Clayton Falls	Cv - COVE	SF	200	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-012-01	KB HOME JACKSONVILLE LLC	30,000	2526	Clayton Falls	Cv - COVE	SF	201	2022	1	1	1,000.00	800.00	1,800.00	

PA PROPERTY ID	
OWNER	
APPRAISED VALUE	
SITE ST #	
SITE STREET	
SITE ST SUF	
LAND USE	
LOT	
BOND ISSUE	
DEBT UNITS	
ASMT UNITS	
DEBT ASMT NET	
FY24 O&M ASMT	
TOTAL ASMT	
39-05-25-010097-012-02	KB HOME JACKSONVILLE LLC	30,000	2530	Clayton Falls	Cv - COVE	SF	202	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-012-03	KB HOME JACKSONVILLE LLC	30,000	2536	Clayton Falls	Cv - COVE	SF	203	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-012-04	KB HOME JACKSONVILLE LLC	30,000	2540	Clayton Falls	Cv - COVE	SF	204	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-012-05	KB HOME JACKSONVILLE LLC	30,000	2542	Clayton Falls	Cv - COVE	SF	205	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-012-06	KB HOME JACKSONVILLE LLC	30,000	2543	Clayton Falls	Cv - COVE	SF	206	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-012-07	KB HOME JACKSONVILLE LLC	30,000	2539	Clayton Falls	Cv - COVE	SF	207	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-012-08	KB HOME JACKSONVILLE LLC	30,000	2533	Clayton Falls	Cv - COVE	SF	208	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-012-09	KB HOME JACKSONVILLE LLC	30,000	2527	Clayton Falls	Cv - COVE	SF	209	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-012-10	KB HOME JACKSONVILLE LLC	30,000	2621	Rocky Mount	Ln - LANE	SF	210	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-012-11	KB HOME JACKSONVILLE LLC	30,000	2615	Rocky Mount	Ln - LANE	SF	211	2022	1	1	1,000.00	800.00	1,800.00	
39-05-25-010097-013-70	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209		COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-71	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209		COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-72	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209		COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-73	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209		COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-74	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209		COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-75	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209		COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-76	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209		COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-77	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209		COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-78	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209		COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-79	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209		COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-80	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209		COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-81	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209		COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-82	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209		COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-83	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209		COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-84	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209		COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-85	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209		COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-86	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209		COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-87	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209		COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-88	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209		COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-89	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209		COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-90	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209		COMMON	N/A	N/A	0	0	-	-	-	

DIRECT INVOICES					
39-05-25-010097-010-00	KB HOME JACKSONVILLE LLC	2,959,450	2920	COUNTY ROAD 209	
TOTAL DIRECT NET					

PA PROPERTY ID	
OWNER	
APPRAISED VALUE	
SITE ST #	
SITE STREET	
SITE ST SUF	
LAND USE	
LOT	
BOND ISSUE	
DEBT UNITS	
ASMT UNITS	
DEBT ASMT NET	
FY24 O&M ASMT	
TOTAL ASMT	

39-05-25-010097-013-91	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-92	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-93	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-94	KB HOME JACKSONVILLE LLC	100	2360	Dallas Creek	Ln - LANE	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-95	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-96	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-97	KB HOME JACKSONVILLE LLC	100	2721	Windsor Lakes	Way - WAY	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-98	KB HOME JACKSONVILLE LLC	100	2373	Dallas Creek	Ln - LANE	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-013-99	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-014-00	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-014-01	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-014-02	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-014-03	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-014-04	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-014-05	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-014-06	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-014-07	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-014-08	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-014-09	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-014-10	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-014-11	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-014-12	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-014-13	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-014-14	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-014-15	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-014-16	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-014-17	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-014-18	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-014-19	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-014-20	KB HOME JACKSONVILLE LLC	100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
39-05-25-010097-014-21	KB HOME JACKSONVILLE LLC		100	0	COUNTY ROAD 209	COMMON	N/A	N/A	0	0	-	-	-	
TOTAL CERTIFIED TAX ROLL	7,002,826		211	211	211,000.00	168,800.00	379,800.00	
LESS CLAY COUNTY DISCOUNTS & COLLECTION COSTS (6%)					(12,660.00)	(10,128.00)	(22,788.00)	
NET REVENUE TAX ROLL					198,340.00	158,672.00	357,012.00	
								
		2022	158	158	148,500.73	51,596.63	200,097.36	
			158	158	148,500.73	51,596.63	200,097.36	
TOTAL DISTRICT			369	369	346,840.73	210,268.63	557,109.36	

PER METHODOLOGY / BUDGET	
LESS S2022 PAYOFFS	
DEVELOPER CONTRIBUTION	
NET METHODOLOGY / BUDGET	

369	369	346,815.00	397,977.00	744,792.00	
				-	
			(187,708.37)	(187,708.37)	
369	369	346,815.00	210,268.63	557,083.63	

VARIANCE

0	0	25.73	-	25.73	

FY24 IS THE FIRST TIME UTILIZING THE UNIFORM METHOD OF COLLECTION

TENTH ORDER OF BUSINESS

Anabelle Island

Community Development District

Proposed Budget
FY2025

Presented by:

Table of Contents

1-2

3-5

6

7

	General Fund

	Narratives

	Debt Service Fund Series 2022

	Amortization Schedule Series 2022

8		Assessment Schedule

REVENUES:		
Special Assessments	$	210,269	$	196,148	$	14,120	$	210,269	$	210,269	
Developer Contribution	187,708	-	115,365	115,365	186,317	
Interest income	-	1,456	800	2,256	-	
TOTAL REVENUES	$	397,977	$	197,604	$	130,286	$	327,890	$	396,586	

EXPENDITURES:						
Administrative						
Supervisors Fees	$	12,000	$	-	$	5,000	$	5,000	$	6,000	
FICA Taxes	918	-	383	383	454	
Engineering	5,000	-	2,500	2,500	5,000	
Attorney	15,000	504	14,496	15,000	15,000	
Arbitrage Rebate	700	-	700	700	700	
Assessment Roll Administration	5,300	5,300	-	5,300	5,618	
Dissemination Agent	3,710	2,164	1,546	3,710	3,933	
Annual Audit	5,600	5,600	-	5,600	5,700	
Trustee Fees	6,500	4,353	2,147	6,500	6,500	
Management Fees	50,085	29,216	20,869	50,085	53,090	
Website Maintenance	1,200	700	500	1,200	1,200	
Information Technology	1,800	1,050	750	1,800	1,800	
Telephone	300	10	290	300	300	
Postage	2,500	44	200	244	500	
Insurance General Liability	5,913	5,590	-	5,590	6,149	
Printing	2,500	43	457	500	500	
Legal Advertising	2,500	-	2,500	2,500	2,500	
Other Current Charges	700	62	638	700	700	
Office Supplies	100	0	100	100	100	
Dues, Licenses & Subscriptions	175	175	-	175	175	
TOTAL ADMINISTRATIVE	$	122,501	$	54,813	$	53,074	$	107,887	$	115,918	

Operations & Maintenance						
Ground Maintenance						
Electric	$	1,500	$	-	$	1,500	$	1,500	$	1,500	
Water & Sewer/Irrigation	30,000	3,888	10,612	14,500	17,000	
Repairs & Maintenance	5,000	-	5,000	5,000	5,000	
Landscape - Contract	97,476	27,756	69,720	97,476	112,556	
Landscape - Contingency	20,000	8,962	10,000	18,962	20,000	
Lake Maintenance	10,000	920	4,600	5,520	11,040	
Irrigation Repairs	5,000	1,533	3,467	5,000	10,000	
TOTAL GROUND MAINTENANCE	$	168,976	$	43,059	$	104,899	$	147,958	$	177,096	

Amenity Center						
Insurance	$	5,000	$	4,045	$	-	$	4,045	$	4,571	
Internet	3,000	-	1,500	1,500	2,000	
Electric	16,000	-	5,000	5,000	16,000	
Water/Irrigation	15,000	-	7,500	7,500	15,000	
Refuse Service	2,500	-	1,000	1,000	1,000	
Access Cards	2,500	-	2,500	2,500	2,500	
Janitorial Maintenance	14,000	-	7,000	7,000	14,000	
Janitorial Supplies	4,000	-	4,000	4,000	4,000	
Pool Maintenance	15,000	-	15,000	15,000	15,000	
Pool Chemicals	10,000	-	10,000	10,000	10,000	
Pool Permit	500	-	500	500	500	
Facility Maintenance	7,500	-	7,500	7,500	7,500	
Repairs & Maintenance	10,000	-	5,000	5,000	10,000	
Office Supplies	200	-	200	200	200	
ASCAP/BMI License Fees	500	-	500	500	500	
Pest Control	800	-	800	800	800	
TOTAL AMENITY CENTER	$	106,500	$	4,045	$	68,000	$	72,045	$	103,571	
						
TOTAL EXPENDITURES	$	397,977	$	101,917	$	225,973	$	327,890	$	396,586	

Other Sources/(Uses)						
Interlocal Transfer In/(Out)	$	-	$	-	$	-	$	-	$	-	
TOTAL OTHER SOURCES/(USES)	$	-	$	-	$	-	$	-	$	-	
						
EXCESS REVENUES (EXPENDITURES)	$	-	$	95,687	$	(95,687)	$	0	$	-	

REVENUES

Special Assessments
The District will levy a Non-Ad Valorem assessment on all sold and platted parcels within the District in order to pay for the operating expenditures during the Fiscal Year. The assessments will be collected by the Clay County Tax Collectors Office.

Developer Contribution
The District will collect from Developer for unplated lot of the district.

Expenditures - Administrative

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

FICA Taxes
Represents the Employer’s share of Social Security and Medicare taxes withheld from the Board of Supervisors checks.
Engineering
The District will be providing general engineering services to the District, e.g., attendance and preparation for monthly board meetings, review invoices, etc.

Attorney
The District’s legal counsel, Kilinski Van Wyk, PLLC will be providing general legal services to the District, i.e. attendance and preparation for monthly meetings, review operating & maintenance contracts, etc.
Arbitrage Rebate
The District is required to annually have an arbitrage rebate calculation on the District’s Series Special Assessment Revenue Bonds.
Assessment Roll Administration
The District has contracted with Governmental Management Services, LLC for the certification and collection of the District’s annual maintenance and debt service assessments. Assessments on platted lots are collected by agreement with Clay County while unplatted assessments maybe collected directly by District and/or by County Tax Collector.
Dissemination Agent
The District has contracted with GMS, LLC to act as the Dissemination Agent for the District to prepare the Annual Disclosure Report required by the Security and Exchange Commission in order to comply with Rule 15(c)(2)-12(b)(5), which relates to additional reporting requirements for un-rated bond issues.
Annual Audit
The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm Grau and Associates. The budgeted amount for the fiscal year is based on contracted fees from the previous year engagement plus anticipated increase.
Trustee Fees
The District bonds will be held and administered by a US Bank Trustee. This represents the trustee annual fee.
Management Fees
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services, LLC. The budgeted amount for the fiscal year is based on the contracted fees outlined in Exhibit "A" of the Management Agreement.
Information Technology
Represents costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, security, accounting software, etc.
Website Maintenance
Represents the costs associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc.

Expenditures - Administrative (continued)

Telephone
New internet and Wi-Fi service for Office.
Postage and Delivery
Actual postage and/or freight used for District mailings including agenda packages, vendor checks, budgest, audit reports and other correspondence.
Insurance General Liability
The District's General Liability & Public Officials Liability Insurance policy is with a qualified entity that specializes in providing insurance coverage to governmental agencies. The amount budgeted represents the estimated premium.
Printing
Copies used in the preparation of agenda packages, required mailings, and other special projects.
Legal Advertising
The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation.
Other Current Charges
This includes monthly bank charges and any other miscellaneous expenses that incur during the year.
Office Supplies
Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects.
Due, Licenses & Subscriptions
The District is required to pay an annual fee to the Florida Department of Commerce for $175.

Expenditures – Ground Maintenance

Electric
Estimated costs for electric billed to the District by utility company.
Water & Sewer/Irrigation
Cost of reclaimed irrigation service from Clay County Utility Authority used by the district. The District has the following meters:
Location	Meter #	Monthly	Annual	
2719 Windsor Lake	00620426	$	218	$	2,621	
2946 Windsor Lakes Way	00620428	852	10,228	
2750 Windsor Lakes Way	00620425	246	2,952	
Contingency		100	1,200	
	Total	$	1,417	$	17,000	
Repairs & Maintenance
Any costs related to miscellaneous repairs and maintenance that occur during the fiscal year.
Landscape - Contract
The District is contracted with a United Land Services to maintain the common areas of the District, tree removals, tree trimmings, additional mulching and new projects and replacements.
Service	Monthly	Annual	
Phase IA	$	2,909	$	34,908	
Phase IB	4,030	48,360	
Amenity Center	1,184	14,208	
Mulch		15,080	
Total	$	8,123	$	112,556	
Landscape - Contingency
Estimated costs for other landscape maintenance incurred by the District.

Expenditures – Ground Maintenance (continued)

Lake Maintenance
The District is under contract with The Lake Doctors, Inc. for the maintenance of the 12 ponds at the District.

Irrigation Repairs
Estimated miscellaneous irrigation maintenance and repair costs.

Expenditures – Amenity Center

Insurance
The District's property Insurance policy is with Florida Insurance Alliance, FIA specializes in providing insurance coverage to governmental agencies. The amount budgeted represents the estimated premium for property insurance related to the Amenity Center.
Internet
Estimated costs for Internet in the Amenity Center.
Electric
Estimated costs for electric billed to the District by utility company.
Water/Irrigation
Estimated costs for irrigation by the district for water, sewer and irrigation.
Refuse Service
Estimated cost for refuse removal service.
Access Cards
Entry cards are issued to all CDD residents for facility access.
Janitorial Maintenance
Estimated costs for janitorial services for the Amenity Center.
Janitorial Supplies
Estimated costs for janitorial for janitorial supplies for Amenity Center.
Pool Maintenance
Estimated cost to maintain the Amenity swimming pools.
Pool Chemicals
The District will contract with local company to provide chemicals necessary for the maintenance of the Amenity Center swimming pool.
Pool Permit
Represents Permit Fees paid to the Department of Health for the swimming pool.
Facility Maintenance
Estimated cost for maintenance and repairs necessary for upkeep of the Amenity Center and common grounds area.
Repairs & Maintenance
Any costs related to miscellaneous repairs and maintenance that occur during the fiscal year.
Office Supplies
Office supplies for the Amenity Center.
ASCAP/BMI License Fees
Represent estimated costs for music licenses for Amenity Center.
Pest Control
The estimated costs for monthly pest control services.

Proposed Budget
Debt Service Series 2022 Special Assessment Revenue Bonds

Adopted Budget
FY2024

Actuals Thru	Projected Next  Projected Thru
4/30/24

Description

	5 Months	

9/30/24

Proposed Budget
FY 2025

REVENUES:

Special Assessments	$	346,815	$	308,189	$	38,652	$	346,841	$	346,815	
Interest Earnings	500	8,165	5,000	13,165	2,000	
Carry Forward Surplus (1)	111,555	-	111,555	111,555	127,326	
TOTAL REVENUES	$	458,870	$	316,354	$	155,207	$	471,561	$	476,140	

EXPENDITURES:						
Interest Expense 11/1	$	109,618	$	109,618	$	-	$	109,618	$	107,930	
Interest Expense 5/1	109,618	-	109,618	109,618	107,930	
Principal Expense 5/1	125,000	-	125,000	125,000	130,000	
TOTAL EXPENDITURES	$	344,235	$	109,618	$	234,618	$	344,235	$	345,860	

Other Sources/(Uses)						

Interfund transfer In/(Out)	
$	-	
$	-	
$	-	
$	-	
$	-	
TOTAL OTHER SOURCES/(USES)	$	-	$	-	$	-	$	-	$	-	
						
TOTAL EXPENDITURES	$	344,235	$	109,618	$	234,618	$	344,235	$	345,860	
						
EXCESS REVENUES (EXPENDITURES)	$	114,635	$	206,737	$	(79,411)	$	127,326	$	130,280	

(1) Carry Forward is Net of Reserve Requirement

Interest Due 11/1/25

$106,175

Anabelle Island
Community Development District
AMORTIZATION SCHEDULE
Debt Service Series 2022 Special Assessment Revenue Bonds

Period

Outstanding Balance

Coupons

Principal

Interest

Annual Debt Service

11/01/24	$	5,940,000	2.700%	$	-	$	107,930		
05/01/25	5,940,000	2.700%	130,000	107,930	345,860.00	
11/01/25	5,810,000	2.700%		106,175		
05/01/26	5,810,000	2.700%	135,000	106,175	347,350.00	
11/01/26	5,675,000	2.700%		104,353		
05/01/27	5,675,000	2.700%	140,000	104,353	348,705.00	
11/01/27	5,535,000	2.700%		102,463		
05/01/28	5,535,000	3.100%	140,000	102,463	344,925.00	
11/01/28	5,395,000	3.100%		100,293		
05/01/29	5,395,000	3.100%	145,000	100,293	345,585.00	
11/01/29	5,250,000	3.100%		98,045		
05/01/30	5,250,000	3.100%	150,000	98,045	346,090.00	
11/01/30	5,100,000	3.100%		95,720		
05/01/31	5,100,000	3.100%	155,000	95,720	346,440.00	
11/01/31	4,945,000	3.100%		93,318		
05/01/32	4,945,000	3.100%	160,000	93,318	346,635.00	
11/01/32	4,785,000	3.100%		90,838		
05/01/33	4,785,000	3.500%	165,000	90,838	346,675.00	
11/01/33	4,620,000	3.500%		87,950		
05/01/34	4,620,000	3.500%	170,000	87,950	345,900.00	
11/01/34	4,450,000	3.500%		84,975		
05/01/35	4,450,000	3.500%	180,000	84,975	349,950.00	
11/01/35	4,270,000	3.500%		81,825		
05/01/36	4,270,000	3.500%	185,000	81,825	348,650.00	
11/01/36	4,085,000	3.500%		78,588		
05/01/37	4,085,000	3.500%	190,000	78,588	347,175.00	
11/01/37	3,895,000	3.500%		75,263		
05/01/38	3,895,000	3.500%	195,000	75,263	345,525.00	
11/01/38	3,700,000	3.500%		71,850		
05/01/39	3,700,000	3.500%	205,000	71,850	348,700.00	
11/01/39	3,495,000	3.500%		68,263		
05/01/40	3,495,000	3.500%	210,000	68,263	346,525.00	
11/01/40	3,285,000	3.500%		64,588		
05/01/41	3,285,000	3.500%	220,000	64,588	349,175.00	
11/01/41	3,065,000	3.500%		60,738		
05/01/42	3,065,000	3.500%	225,000	60,738	346,475.00	
11/01/42	2,840,000	3.500%		56,800		
05/01/43	2,840,000	4.000%	235,000	56,800	348,600.00	
11/01/43	2,605,000	4.000%		52,100		
05/01/44	2,605,000	4.000%	245,000	52,100	349,200.00	
11/01/44	2,360,000	4.000%		47,200		
05/01/45	2,360,000	4.000%	255,000	47,200	349,400.00	
11/01/45	2,105,000	4.000%		42,100		
05/01/46	2,105,000	4.000%	265,000	42,100	349,200.00	
11/01/46	1,840,000	4.000%		36,800		
05/01/47	1,840,000	4.000%	275,000	36,800	348,600.00	
11/01/47	1,565,000	4.000%		31,300		
05/01/48	1,565,000	4.000%	290,000	31,300	352,600.00	
11/01/48	1,275,000	4.000%		25,500		
05/01/49	1,275,000	4.000%	300,000	25,500	351,000.00	
11/01/49	975,000	4.000%		19,500		
05/01/50	975,000	4.000%	310,000	19,500	349,000.00	
11/01/50	665,000	4.000%		13,300		
05/01/51	665,000	4.000%	325,000	13,300	351,600.00	
11/01/51	340,000	4.000%		6,800		
05/01/52	340,000	4.000%	340,000	6,800	353,600.00	
Total	$	5,940,000	$	3,809,140	$	9,749,140	

Anabelle Island
Community Development District
Non-Ad Valorem Assessments Comparison 2024-2025

O&M	Bonds
Neighborhood	Units	2022	Annual Maintenance Assessments
Units	
Annual Debt Assessments	
Total Assessed Per Unit	
	
FY 2025	
FY2024	Increase/ (decrease)	
FY 2025	
FY2024	Increase/ (decrease)	
FY 2025	
FY2024	Increase/ (decrease)	

40'	

75	

75	

$800.00	

$800.00	

$0.00	

$999.87	

$999.87	

$0.00	

$1,799.87	

$1,799.87	

$0.00	
50'	136	136	$800.00	$800.00	$0.00	$999.87	$999.87	$0.00	$1,799.87	$1,799.87	$0.00	
Direct Bill - Unplatted	158	158	$326.56	$326.56	$0.00	$939.88	$939.88	$0.00	$1,266.44	$1,266.44	$0.00	
Total	369	369										

40'	

75	

75	

$60,000.00	

$60,000.00	

$0.00	

$74,990.15	

$74,990.15	

$0.00	

$134,990.15	

$134,990.15	

$0.00	
50'	136	136	$108,800.00	$108,800.00	$0.00	$135,982.13	$135,982.13	$0.00	$244,782.13	$244,782.13	$0.00	
Direct Bill - Unplatted	158	158	$51,596.63	$51,596.63	$0.00	$148,500.73	$148,500.73	$0.00	$200,097.36	$200,097.36	$0.00	
Total	369	369										

Gross Assessments			

$168,800.00	

$168,800.00	

$0.00	

$210,972.28	

$210,972.28	

$0.00	

$379,772.28	

$379,772.28	

$0.00	
Less: Discount	4.00%		$6,752.00	$6,752.00	$0.00	$8,438.89	$8,438.89	$0.00	$15,190.89	$15,190.89	$0.00	
Less: Commission fees	2.00%		$3,376.00	$3,376.00	$0.00	$4,219.45	$4,219.45	$0.00	$7,595.45	$7,595.45	$0.00	
Direct Bill - Unplatted			$51,596.63	$51,596.63	$0.00	$148,500.73	$148,500.73	$0.00	$200,097.36	$200,097.36	$0.00	
Net Assessments	$210,268.63	$210,268.63	$0.00	$346,814.67	$346,814.67	$0.00	$557,083.30	$557,083.30	$0.00	

Page 8

ELEVENTH ORDER OF BUSINESS

Anabelle Island CDD
PROPERTY DUE DILIGENCE

*Last Updated 4/11/2024*

Plats within Anabelle Island CDD	
Name	Bk/Page	Date	
Anabelle Island Phases 1A and 1B	68/2	7/1/2022	

Anabelle Island Phases 1A and 1B BOOK 68/PAGE 2 (7/1/2022)	
TRACT	PARCEL #	TYPE	DEDICATED BY
PLAT	CONVEYANCE
BY DEED	CURRENT
OWNER	
Clayton Falls
Cove	N/A	Road ROW	CDD		KB Home
Jacksonville LLC	
Dallas Creek
Lane	N/A	Road ROW	CDD		KB Home
Jacksonville LLC	
Eden Oaks Cove	N/A	Road ROW	CDD		KB Home
Jacksonville LLC	
Granite Falls
Lane	N/A	Road ROW	CDD		KB Home Jacksonville LLC	
Monroe Lakes
Terrace	N/A	Road ROW	CDD		KB Home
Jacksonville LLC	
Rocky Mountain
Lane	N/A	Road ROW	CDD		KB Home
Jacksonville LLC	
Windsor Lakes
Way	N/A	Road ROW	CDD		KB Home
Jacksonville LLC	
Tract 29	39-05-25-010097-013-70	Stormwater/Drainage	CDD		KB Home
Jacksonville LLC	
Tract 30	39-05-25-010097-013-71	Stormwater/Drainage	CDD		KB Home
Jacksonville LLC	
Tract 31	39-05-25-010097-013-72	Stormwater/Drainage	CDD		KB Home
Jacksonville LLC	
Tract 32	39-05-25-010097-013-73	Stormwater/Drainage	CDD		KB Home
Jacksonville LLC	
Tract 33	39-05-25-010097-013-74	Stormwater/Drainage	CDD		KB Home
Jacksonville LLC	
Tract 34	39-05-25-010097-013-75	Stormwater/Drainage	CDD		KB Home
Jacksonville LLC	
Tract 35	39-05-25-010097-013-76	Stormwater/Drainage	CDD		KB Home
Jacksonville LLC	
Tract 36	39-05-25-010097-013-77	Stormwater/Drainage	CDD		KB Home
Jacksonville LLC	
Tract 37	39-05-25-010097-013-78	Stormwater/Drainage	CDD		KB Home
Jacksonville LLC	
Tract 38	39-05-25-010097-013-79	Stormwater/Drainage	CDD		KB Home
Jacksonville LLC	
Tract 39	39-05-25-010097-013-80	Stormwater/Drainage	CDD		KB Home
Jacksonville LLC	
Tract 52	39-05-25-010097-013-81	Conservation	CDD		KB Home
Jacksonville LLC	
Tract 53	39-05-25-010097-013-82	Conservation	CDD		KB Home
Jacksonville LLC	
Tract 54	39-05-25-010097-013-83	Conservation	CDD		KB Home
Jacksonville LLC	
Tract 55	39-05-25-010097-013-84	Conservation	CDD		KB Home
Jacksonville LLC	
Tract 56	39-05-25-010097-013-85	Conservation	CDD		KB Home
Jacksonville LLC	
Tract 57	39-05-25-010097-013-86	Conservation	CDD		KB Home
Jacksonville LLC	
Tract 58	39-05-25-010097-013-87	Conservation	CDD		KB Home	

					Jacksonville LLC	
Tract 59	39-05-25-010097-013-88	Conservation	CDD		KB Home
Jacksonville LLC	
Tract 60	39-05-25-010097-013-89	Conservation	CDD		KB Home
Jacksonville LLC	
Tract 61	39-05-25-010097-013-90	Conservation/Open
Space	CDD		KB Home
Jacksonville LLC	
Tract 62	39-05-25-010097-013-91	Conservation	CDD		KB Home
Jacksonville LLC	
Tract 63	39-05-25-010097-013-92	Open Space/
Landscape	CDD		KB Home
Jacksonville LLC	
Tract 64	39-05-25-010097-013-93	Open Space/
Landscape	CDD		KB Home
Jacksonville LLC	
Tract 68	39-05-25-010097-013-94	Recreation	CDD		KB Home
Jacksonville LLC	
Tract 69	39-05-25-010097-013-95	Recreation	CDD		KB Home Jacksonville LLC	
Tract 71	39-05-25-010097-013-96	Recreation	CDD		KB Home
Jacksonville LLC	
Tract 74	39-05-25-010097-013-97	Lift Station	Clay County		KB Home
Jacksonville LLC	
Tract 75	39-05-25-010097-013-98	Lift Station	Clay County		KB Home
Jacksonville LLC	
Tract 84	39-05-25-010097-013-99	Open Space/
Landscape	CDD		KB Home
Jacksonville LLC	
Tract 86	39-05-25-010097-014-00	Open Space/
Landscape	CDD		KB Home
Jacksonville LLC	
Tract 87	39-05-25-010097-014-01	Landscape Area	CDD		KB Home
Jacksonville LLC	
Tract 88	39-05-25-010097-014-02	Landscape Area	CDD		KB Home
Jacksonville LLC	
Tract 89	39-05-25-010097-014-03	Landscape Area	CDD		KB Home
Jacksonville LLC	
Tract 90	39-05-25-010097-014-04	Landscape Area	CDD		KB Home
Jacksonville LLC	
Tract 91	39-05-25-010097-014-05	Landscape Area	CDD		KB Home
Jacksonville LLC	
Tract 93	39-05-25-010097-014-06	Landscape Area	CDD		KB Home
Jacksonville LLC	
Tract 94	39-05-25-010097-014-07	Landscape Area	CDD		KB Home
Jacksonville LLC	
Tract 95	39-05-25-010097-014-08	Landscape Area	CDD		KB Home
Jacksonville LLC	
Tract 96	39-05-25-010097-014-09	Landscape Area	CDD		KB Home
Jacksonville LLC	
Tract 97	39-05-25-010097-014-10	Landscape Area	CDD		KB Home
Jacksonville LLC	
Tract 100	39-05-25-010097-014-11	Landscape Area	CDD		KB Home
Jacksonville LLC	
Tract 101	39-05-25-010097-014-12	Landscape Area	CDD		KB Home
Jacksonville LLC	
Tract 102	39-05-25-010097-014-13	Landscape Area	CDD		KB Home
Jacksonville LLC	
Tract 121	39-05-25-010097-014-14	Landscape Area	CDD		KB Home
Jacksonville LLC	

Tract 123	39-05-25-010097-014-15	Future ROW	Clay County		KB Home
Jacksonville LLC	
Tract 124	39-05-25-010097-013-16	Future ROW	Clay County		KB Home
Jacksonville LLC	
Tract 127	39-05-25-010097-014-17	Recreation	CDD		KB Home Jacksonville LLC	
Tract 128	39-05-25-010097-014-18	Landscape Area	CDD		KB Home
Jacksonville LLC	
Tract 130	39-05-25-010097-014-19	Landscape Area	CDD		KB Home
Jacksonville LLC	
Tract 131	39-05-25-010097-014-20	Landscape Area	CDD		KB Home
Jacksonville LLC	
Tract 132	39-05-25-010097-014-21	Landscape Area	CDD		KB Home
Jacksonville LLC	
Block Island
Pkwy	N/A	Road ROW	Clay County		KB Home
Jacksonville LLC	
EASEMENTS	
TYPE	DEDICATED BY PLAT	CONVEYANCE BY
ASSIGNMENT	CURRENT OWNER	
Drainage Easements	CDD			

Anabelle Island Phase 	
BOOK  /PAGE  (_/_/202_)	
TRACT	PARCEL #	TYPE	DEDICATED BY PLAT	CONVEYANCE BY DEED	CURRENT OWNER	

						

						
EASEMENTS	
TYPE	DEDICATED BY
PLAT	CONVEYANCE BY
ASSIGNMENT	CURRENT
OWNER	

Prepared by:
Jennifer Kilinski, Esq.
KILINSKI VANWYK, PLLC
517 E. College Avenue Tallahassee, Florida 32301

LIMITED LIABILITY COMPANY AFFIDAVIT FOR DEED

STATE OF FLORIDA COUNTY OF DlN AL
I, Jim McDade ("Affiant"), on being duly sworn, state:

I am the EVP of KB Home Jacksonville, LLC, a Delaware limited liability company, (the "Company").

There has been no dissolution of the Company resulting from transfers of interests in the Company or otherwise. The Company has never been a debtor in a bankruptcy proceeding.

On behalf of the Company, Affiant is authorized to transfer, convey, exchange, assign, mortgage or otherwise deal with or dispose of the property more particularly described on the attached Exhibit "A" (the "Property") or any interests therein.
On behalf of the Company, Affiant is authorized to execute, acknowledge and deliver instruments of any kind that are necessary, convenient or incidental to the transfer of any interest in real property owned or controlled by the Company.
On behalf of the Company, I acknowledge t,bis affidavit may be relied upon by the Anabelle Island Community Development District (the "District") for the purpose of acquiring the Property and specifically consent to such reliance by the D.c!.S·j -- ......

Affiant

SWORN TO AND SUBSCRIBED before me by mean hysical presence or O online notarization this _L day of May 2024 by Jim McDade, as EVP of KB Home Jacksonville, LLC,
a Delaware limited liability company, on behalf of co

,1. Wt11	Sandra Gilbert

f

... ,i] Expires: Feb. 25, 2925

/o'-.·•···..·.·:-<ca:,,,  C omm.#HH097520

ature)
Name: -	-----------

mm.,	l]

%.,o · l #'Bonded Thru Aaro1notan1
notary sea

Persona11y Known '------------- OR Produced Identification 		 _ Type of Identification 	 _

EXHIBIT A

Tracts 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64,
68,69, 71,84,86,87,88,89,90,91,93,94,95,96,97, 100,101,102,121,127,128,130,131,
132, and the road rights-of-way designated as Clayton Falls Cove, Dallas Creek Lane, Eden Oaks Cove, Granite Falls Lane, Monroe Lakes Terrace, Rocky Mountain Lane, and Windsor Lakes Way, all as depicted on the plat of Anabelle Island Phases JA and JB, recorded at Plat Book 68, Page 2, of the Public Records of Clay County, Florida.

OWNER'S AFFIDAVIT

STATE OF FLORIDA COUNTY OF DUVAL
BEFORE ME, the undersigned authority, personally appeared Jim McDade ("Affiant") as EVP of KB Home Jacksonville, LLC, a Delaware limited liability company (the "Company" or "Owner"), with a principal address of 10475 Fortune Parkway, Suite 100, Jacksonville, Florida 32256, who after first being duly sworn deposes and states as follows:
That Affiant knows of his own knowledge that KB Home Jacksonville, LLC is the owner of the fee simple title in and to certain lands located in Clay County, Florida described on the attached Exhibit "A".
That the above-described land together with all improvements thereon ("Property") is free and clear of all liens, taxes, encumbrances and claims of every kind, nature and description whatsoever.
Affiant knows of no facts by reason of which the title to, or possession of, the Property might be disputed or questioned, or by reason of which any claim to any part of the Property might be asserted adversely.
That there are no mechanic's or materialman's or laborer's liens against the above described Property, nor any part thereof, and that no contractor, subcontractor, laborer or materialman, engineer, land engineer, or surveyor has any lien against said Property, or any part thereof.
That within the past ninety (90) days, the Owner has not made any improvements, alterations or repairs to the above-described Property for which costs thereof remain unpaid, and that within the past ninety (90) days there have been no claims for labor or material furnished for repairing or improving the same at the instance of the Owner which remain unpaid.
That no proceedings in bankruptcy or receivership have ever been instituted by or against the Owner, nor has Owner ever made an assignment for the benefit of its creditors.
Affiant knows of no action or proceeding relating to the Property, which is now pending in any state or federal court in the United States affecting the Property, nor does Affiant know of any state or federal judgment or any federal lien of any kind or nature that now constitutes a lien or charge upon the Property.
Affiant knows of no unrecorded easements, liens, or assessments for sanitary sewers, streets, roadways, paving, other public utilities or improvements against the Property, nor are there any special assessments or taxes which are not shown as existing liens by the public records.

Affiant further states that he/she is familiar with the nature of an oath and with the penalties as provided by the laws of the State of Florida for falsely swearing to statements made in an instrument of this nature. Affiant further certifies that she has read the full facts set forth in this Affidavit and understands its content and context to be correct in all respects.

FURTHER AFFIANT SAYETH NOT.

Affiant

Date:	,s-/, }lL(

-----=-....,7-,-1--- -------

SWORN TO AND SUBSCRIBED before me by me hysical presence or O online notarization this _j	day of May 2024 by Jim McDade, as EVP of KB Home Jacksonville, LLC,

as identification.

Sandra Gilbert omm.#HH097520

s

({)ffici otarYSignature)

---

a Delaware limited liability company, on behalf of company, an	is personally known to me or LJ produced

§t ¥.'µ,i ,:,,
/ ··..{'c'>'% C

%%if;Th

,%'.-- );} Expires:Feb. 25, 2025
Bonded Thru Aaron Notary
[notary seal]

Name:  ::2 n, \X).? 1:
Personally Known'""'	­

---------

OR Produced Identification
Type of Identification 	 _

EXHIBIT A
(Legal Description)

Tracts29,30,31,32,33,34,35,36,37,38,39,52,53,54, 55,56,57,58,59,60,61,62,63,64,
68, 69, 71, 84, 86, 87, 88, 89, 90, 91, 93, 94, 95, 96, 97, 100, 101, 102, 121, 127, 128, 130, 131,
132, and the road rights-of-way designated as Clayton Falls Cove, Dallas Creek Lane, Eden Oaks Cove, Granite Falls Lane, Monroe Lakes Terrace, Rocky Mountain Lane, and Windsor Lakes Way, all as depicted on the plat of Anabelle Island Phases IA and JB, recorded at Plat Book 68, Page 2, of the Public Records of Clay County, Florida.

PREPARED BY AND RETURN TO:

Jennifer Kilinski, Esquire Kilinski I Van Wyk, PLLC 517 E. College Avenue Tallahassee, Florida 32301

Parcel ID No.
39-05-25-010097-013-70; 39-05-25-010097-013-71; 39-05-25-010097-013-72; 39-05-25-010097-013-73;
39-05-25-010097-013-74; 39-05-25-010097-0l 3-75; 39-05-25-010097-013-76; 39-05-25-010097-0l 3-77;
39-05-25-010097-013-78; 39-05-25-010097-0l 3-79; 39-05-25-010097-013-80; 39-05-25-010097-013-8 l;
39-05-25-010097-013-82; 39-05-25-010097-013-83; 39-05-25-010097-013-84; 39-05-25-010097-013-85;
39-05-25-010097-013-86; 39-05-25-010097-013-87; 39-05-25-010097-013-88; 39-05-25-010097-013-89;
39-05-25-010097-013-90; 39-05-25-010097-013-91; 39-05-25-010097-013-92; 39-05-25-010097-013-93;
39-05-25-010097-013-94; 39-05-25-010097-013-95; 39-05-25-010097-013-96; 39-05-25-010097-013-97;
39-05-25-010097-013-98; 39-05-25-010097-013-99; 39-05-25-010097-014-00; 39-05-25-010097-014-01;
39-05-25-010097-014-02; 39-05-25-010097-014-03; 39-05-25-010097-014-04; 39-05-25-010097-014-05;
39-05-25-010097-014-06; 39-05-25-010097-014-07; 39-05-25-010097-014-08; 39-05-25-010097-014-09;
39-05-25-010097-014-1O; 39-05-25-010097-014-11; 39-05-25-010097-014-12; 39-05-25-010097-014-13;
39-05-25-010097-014-14; 39-05-25-010097-014-15; 39-05-25-010097-013-16; 39-05-25-010097-014-17;
39-05-25-010097-014-18; 39-05-25-010097-014-19; 39-05-25-010097-014-20; 39-05-25-010097-014-21

SPECIAL WARRANTY DEED
THIS SPECIAL WARRANTY DEED is executed as of this _ day of May 2024, by KB HOME JACKSONVILLE, LLC, a Delaware limited liability company, with a mailing address of 10475 Fortune Parkway, Suite 100, Jacksonville, Florida 32256,  (hereinafter called the "grantor"), in favor of ANABELLE ISLAND COMMUNITY DEVELOPMENT DISTRICT, a local unit of special-purpose government, with a mailing address of c/o Governmental Management Service, L.L.C., 475 West Town Place, Suite 114, St. Augustine, FL 32092 (hereinafter called the "grantee").
[Wherever used herein, the terms "grantor" and "grantee" shall include the singular and plural, heirs, legal representatives, successors and assigns of individuals, and the successors and assigns of corporations, as the context requires.]

W I T NE S S E T H:

That the grantor, for and in consideration of the sum of $10.00 and other valuable considerations, receipt whereof is hereby acknowledged, hereby grants, bargains, sells, aliens, remises, releases, conveys and confirms unto the grantee, all that certain land situate in Clay County, Florida, further described at Exhibit A attached hereto.

Subject to restrictions, covenants, conditions and easements, of record; however, reference hereto shall not be deemed to reimpose same.

TOGETHER with all the tenements, hereditaments and appurtenances thereto belonging or in anywise appertaining.

Note to Recorder: This deed conveys unencumbered property to a local unit of special-purpose government for no taxable consideration. Accordingly, pursuant to Rule 12B-4.014, F.A.C., only minimal documentary stamp tax is being paid hereon.

TO HAVE AND TO HOLD, the same in fee simple forever.

AND the grantor hereby covenants with said grantee that the grantor is lawfully seized of said land in fee simple; that the grantor has good right and lawful authority to sell and convey said land; and hereby warrants the title to said land and will defend the same against the lawful claims of all persons or entities whomsoever claiming by, through or under grantor.

Grantor represents that grantor has complied with the requirements of Section 196.295, Florida Statutes.

GRANT OF EASEMENTS

AND FURTHER WITNESS THAT GRANTOR, for good and valuable consideration to it in hand paid by Grantee, the receipt and sufficiency whereof are hereby acknowledged, hereby further remises, releases and quit-claims to Grantee forever, the following non-exclusive, perpetual easement rights which the Grantor has, if any, as more particularly described below ("Easements"):

Those certain Drainage Easements as identified on the Plat for Anabelle Island Phase lA and 1B, as recorded in Plat Book 68, Page 2, of the Public Records of Clay County, Florida.

And with respect to the foregoing, the rights of ingress and egress over, across, upon, and through the Easement Areas, as well as rights of installing, constructing, operating, maintaining, repairing and replacing utilities, stormwater, landscaping, irrigation, wetland and/or other District improvements that comprise the District's capital improvement plan.

TO HAVE AND TO HOLD the same forever, subject to taxes for the year hereof and subsequent years, as applicable, and all easements, restrictions, reservations, conditions, covenants, limitations and agreements of record. This reference to such matters of record shall not operate to re-impose the same. Grantor agrees and covenants that it has not and shall not grant or exercise any rights that are materially inconsistent with, or which materially interfere with, the rights herein granted to the District.

[Signature pages follow]

IN WITNESS WHEREOF, the Parties have caused this Special Warranty Deed to be executed as of the day and year first written above.

GRANTOR:

Signed, sealed and delivered in the presence of:

Print Name:'?'<	 Yaal(Ob
Address:
10475 Fortune Parkway, Suite 100
Jacksonville, Florida 32256

KB HOME JACKSONVILLE, LLC
a Delaware limited liability co	any

Address:
10475 Fortune Parkway, Suite 100
Jacksonville, Florida 32256

 
Address:
10475 Fortune Parkway, Suite 100
Jacksonville, Florida 32256

STATE OF FLORIDA COUNTY OF DUVAL

SWORN i;o AND SUBSCRIBED before me by means_.o pbysical presence or O online notarization this 	l_ day of May 2024 by Jim McDade, as EVP of KB Home Jacksonville, LLC, a
Delaware limited liability company, on behalf of come	

,,"11111,,,	Sandra Gilbert	,.,

;.,:·,. ":a.•'<•Pu:,;

Comm.#H HOn7520.	 o(A

c1<;.lNl o ary Signature)

E! J;@Expires: Feb. 25, 2025	Name:--•:>- l --- ,,..._f,._ 	_
'OJi;;.F...-- ;:,BondedThru AaronNotarf	Personally  Known -------------
i'///Ul!ft\ tary seal]	OR Produced Identification 	_
Type of Identification 	_

ACCEPTANCE BY GRANTEE

By execution of this Special Warranty Deed, Grantee does hereby accept this conveyance, subject to the foregoing covenants, conditions, and restrictions, and agrees that it and the Property are subject to all matters hereinabove set forth. Grantee further agrees to comply with all terms, covenants, conditions, and restrictions provided in this Special Warranty Deed.
v-A
Dated this// 	day of May 2024.

Signed, sealed and delivered in the presence of:

Witnesses:

ANABELLi°ISLAND COMMUNITY
DEVELOPMENT DISTRICT, a local unit of special-purpose government established under Chapter 190 of the Florida Statutes

Name:	.'.'.Di;,,-,	fJr-< v'	 fr	
Address:

By:

Vice Chairman, Board of Supervisors

10475 Fortune Parkway, Suite 100
Jacksonville, Florida 32256

Address:
10475 Fortune Parkway, Suite 100

Jacksonville, Florida 32256

Name. ·c b'.'.'.lk-!2:c.l._s.L--f.1.:.::::1:W d -­ Address:
10475 Fortune Parkway, Suite 100
Jacksonville, Florida 32256

STATE OF FLORIDA COUNTY OF DUVAL

The foregoing instrument was acknowledged before me by means of 11(physical presence or D online notarization this 2=._ day of May 2024, by Derek Citino, as Vice Chairman of the Board of Supervisors of the Anabel?! Island Community Dev opment District.

,t

,,,• •;:,,,,
			
,•'o .......	Joelle McDermott	....-- ,c-/"-.	 ==-- L"---,	=----
€ (A \Jr	Co m:: HH 5163641tJ1':ficial Notary Si;a-ture)
4·-..	....s	Expires: Aug. 6, 2028	Name: l) D1AIL  l'\I\ Cd2-:Urru tf1±

1 

- o;,;,·,j,;,i.,,,O, -- Notary Public - State of Florida	p ersonaII y Known ...,,Y.4.. !	_
[notary seal]		OR Produced Identification 		 _ Type of Identification 	 _

EXHIBIT A

Tracts29,30,31,32,33,34,35,36,37,38,39,52,53,54,55,56,57,58,59,60,61,62,63,64,         68, 69, 71, 84, 86, 87, 88, 89, 90, 91, 93, 94, 95, 96, 97, 100, 101, 102, 121, 127, 128, 130, 131,
132, and the road rights-of-way designated as Clayton Falls Cove, Dallas Creek Lane, Eden Oaks Cove, Granite Falls Lane, Monroe Lakes Terrace, Rocky Mountain Lane, and Windsor Lakes Way, all as depicted on the plat of Anabelle Island Phases JA and JB, recorded at Plat Book 68, Page 2, of the Public Records of Clay County, Florida.

BILL OF SALE
KNOW ALL MEN BY THESE PRESENTS, that KB Home Jacksonville, LLC, a Delaware limited liability company, whose address is 10475 Fortune Parkway, Suite 100, Jacksonville, Florida 32256 ("SELLER"), and in consideration of the sum of Ten Dollars ($10.00) and other valuable consideration which may include reimbursement for actual costs paid pursuant to that certain Acquisition Agreement entered into between the Parties, to it paid by Anabelle Island Community Development District, a local unit of special-purpose government organized under Chapter 190, Florida Statutes, whose address is c/o Governmental Management Service, L.L.C., 475 West Town Place, Suite 114, St. Augustine, FL 32092 ("BUYER" and with the SELLER, the "Parties"), the receipt and sufficiency of which are hereby acknowledged, has granted, bargained, sold, transferred and delivered to the BUYER, its successors, heirs, executors, administrators and assigns forever, the improvements ("IMPROVEMENTS") identified in Exhibit A attached hereto and incorporated herein by reference, to have and to hold the same unto the BUYER, its executors, administrators and assigns forever.

SELLER hereby covenants with BUYER, its successors and assigns, that (i) SELLER is the lawful owner of the IMPROVEMENTS, (ii) the IMPROVEMENTS are free from all encumbrances, (iii) SELLER is unaware of any liens or encumbrances and covenants to timely address any such liens or encumbrances if and when filed, (iv) SELLER has good right to sell the IMPROVEMENTS, and (v) the SELLER will warrant and defend the sale of the IMPROVEMENTS hereby made unto the BUYER, its successors and assigns, against the lawful claims and demands of all persons whosoever.
SELLER represents that, without independent investigation, it has no knowledge of any defects in the IMPROVEMENTS, and hereby assigns, transfers and conveys to the BUYER any and all rights against any and all firms or entities which may have caused any defects. SELLER further confirms that this Bill of Sale includes the conveyance to the BUYER of all right, title, interest, and benefit of SELLER, if any, in, to and under any and all contracts, guaranties, affidavits, warranties, bonds, insurance rights, indemnification, defense and hold harmless rights, enforcement rights, claims, lien waivers, and other rights of any kind, given heretofore and with respect to the creation of the IMPROVEMENTS.
By execution of this document, the SELLER affirmatively represents that it has the contractual right, consent and lawful authority of any and all forms to take this action in this document and in this form. Nothing herein shall be construed as a waiver of BUYER's limitations on liability provided in Section 768.28, Florida Statutes.

[THIS SPACE INTENTIONALLY LEFT BLANK]

IN WITNESS WHEREOF, Grantor has caused these presents to be executed on the day and year first above written.

WITNESSES:	KB HOME JACKSONVILLE, LLC, a
Delaware limited liability com	y,

Witness Signature
Printed name:	fro':\W: MO'-X\
!.
Printed name: '!o. odci s:z.c.rr,rc.

STATE OF FLORIDA COUNTY OF DUVAL

The foregoing instrument was acknowledged before me by means	physical presence or
□ online notarization this _l_	day of May 2024, by Jim McDade, as EVP of KB Home Jacksonville,
LLCa,	Delaware limited liability company, on behalfo	_;;,

S G

b 	+

,,, ipg,,, .	Sandra Gilbert	Signature of Notary Public
fi;\ \( Atdmm.#HH097520
:..	.;.;	Expires: Feb. 25, 2025	.		..\	c
>::-01,·,oi: "BondedThruAaronNotary	Name of Notary Public
111111"'
(Typed, Printed or Stamped)

Personally Known	OR  Produced Identification
Type of Identi ed: 	-----

Exhibit A - Description of Improvements

EXHIBIT A
Improvements

All (i) water and wastewater systems, lines, pipes, valves, pumps, laterals, force mains, tees, bends, joints, lift stations, facilities and equipment; (ii) signage, fencing, and entranceway improvements; (iii) irrigation systems, including but not limited to, wells, pumps, lines, valves, fittings, spray heads and related equipment; and (iv) plants, trees, shrubbery and other landscaping and associated lighting, located within or upon:

Tracts 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 68,
69,71,84,86,87,88,89,90,91,93,94,95,96,97,100, 101,102,121,127,128,130,131, 132,and
the road rights-of-way designated as Clayton Falls Cove, Dallas Creek Lane, Eden Oaks Cove, Granite Falls Lane, Monroe Lakes Terrace, Rocky Mountain Lane, and Windsor Lakes Way, all as depicted on the plat of Anabelle Island Phases JA and JB, recorded at Plat Book 68, Page 2, of the Public Records of Clay County, Florida.

TWELFTH ORDER OF BUSINESS

A.

MEMORANDUM
To:	Board of Supervisors From: Kilinski | Van Wyk PLLC Date:	 January 5, 2024
Re:	Updates and Reminders: Ethics Training for Special District Supervisors and Form 1

As a follow up to our communication in July of 2023, the purpose of this memorandum is to remind our clients of new ethics training requirements applicable to Special District Supervisors. This requirement is the result of changes to Section 112.3142, Florida Statutes, which were passed during the 2023 Legislative Session. The new requirements will apply in 2024.
What is required and when is the deadline?
Supervisors will be required to complete four (4) hours of training each calendar year. For those Supervisors seated on or before March 31, 2024, the four hours of training must be completed by December 31, 2024. For new Supervisors seated after March 31, 2024, training must be completed by December 31, 2025. The training must address, at a minimum, Article II of the State Constitution, the Code of Ethics for Public Officers and Employees, and Florida’s public records and open meetings laws. It may be completed by taking a continuing legal education class or other continuing professional education class, seminar, or presentation, if the required information is covered. Compliance will be reported on Form 1 each year.
Where can I find training materials?
The Florida Commission on Ethics has provided links to on-demand courses on their Ethics Training web page: https://ethics.state.fl.us/Training/Training.aspx. There are also many courses – both free and for a charge – available online and in-person. Kilinski | Van Wyk will be offering customized training sessions for existing clients upon request. If you have questions about whether a particular course meets the requirements, or if you would like to request a customized training session, please consult your Kilinski | Van Wyk attorney. There may also be the ability to include training within your existing Board meeting schedule.
Form 1 Submittal Changes.
Beginning January 1, 2024, Form 1 will no longer be filed with your local Supervisor of Elections office. Instead, all Form 1s will be filed electronically with the Commission on Ethics. Please see detailed directions on filing here: https://ethics.state.fl.us/. Please note that Special District Supervisors are not required to file Form 6.

1 of 1

C.

1.

Chris H. Chambless
Supervisor of Elections Clay County, Florida

April 15, 2024
Anabelle Island Community Development District Attn.: Marilee Giles
475 West Town Place, Suite 114 St. Augustine FL 32092

Dear Ms. Giles:

I have queried the number of eligible voters residing within the Anabelle Island Community Development District as of April 15, 2024. At this time, there are 122 registered voters residing within the district.

Please provide the contact information and term expiration dates for the current CDD Board Members. I can be reached via the contact information at the bottom of this page or via email at Lynn.Gaver@ClayElections.gov.

In an effort to keep our records updated please notify us of any changes to the Board due to resignations or appointments.

Thank you,

Lynn Gaver, MFCEP
Clay County Supervisor of Elections Office
P.O. Box 337 | 500 North Orange Ave.
Green Cove Springs, FL 32043 (904) 269-6350 Fax (904) 284-0935

P.O. Box 337			500 N. Orange Ave.			Green Cove Springs, FL 32043 (904) 269-6350		Fax (904) 284-0935

FIFTEENTH ORDER OF BUSINESS

Anabelle Island
Community Development District	Funding Request # 21
September 26, 2023

PAYEE

GENERAL FUND FY23

Governmental Management Services
Inv # 36 - Management Fees - September 2023

$	4,626.88

Kilinski Van Wyk, PPLC
Inv # 7332 - General Counsel - August 2023

$	3,814.01

US Bank
Inv #7058549 - Custody Agreement Genral Account Fee -8/12/23

$	1,500.00

Clay Today
Inv # 2023-258486 - BOS Meeting Dates FY23-24 - 8/30/2023

$	63.00

TOTAL	$	10,003.89

Please make check payable to:
Anabelle Island  CDD
475 W Town Place Suite 114 Saint Augustine, FL 32092

Signature: 	

Chairman/Vice Chairman

Signature: 	
Secretary/Asst. Secretary

Governmental Management Services, LLC
1001 Bradford Way
Kingston, TN 37763

Invoice

Bill To:
Anabelle Island CDD 475 West Town Place Suite 114
St. Augustine, FL 32092

Invoice #: 36
Invoice Date: 9/1/23

Due Date: 9/1/23
Case:
P.O. Number:

	

Management Fees. - September 2023 WebsiteAdministratlori·•• 'September 2023 Information Technology - September 2023 Dissemillatio11Agent Services•septembEfr 2023
Office Supplies Postage	••••
Copies

n0ecE,vEun
SEP OS
BY:-·-··----"--"-----		3,937.50	3,937.50	
		100;00:	·<100.00	
		150.00	150.00	
		291)67	·291.67	
		0.12	0.12	
		11i69	11;69	
		135.90	135.90	

Total	$4,626.88	
Payments/Credits	$0.00	
Balance Due	$4,626.88	

INVOICE

KILINSKI  I VANWYK
Kilinski I Van Wyk PLLC
P.O. Box 6386

Tallahassee, Florida 32314 United States

Anabelle Island CDD
475 West Town Place Suite 114 St. Augustine, Florida 32092

AICDD-01 General
Anabelle Island - General Counsel

Invoice# 7332 Date: 09/12/2023 Due On: 10/12/2023

Service	JK	08/03/2023	Review TA; confer re: bond/budget documents	0.20	$315.00	$63.00	
Service	JK	08/04/2023	Confer re: future phase deliverable requirements and options for same; review historical documentation	0.40	$315.00	$126.00	
Service	MM	08/04/2023	Review of draft budget and funding resolutions for final agenda.	0.30	$300.00	$90.00	
Service	JK	08/07/2023	Confer re: plaUROW access options	0.20	$315.00	$63.00	
Service	JK	08/08/2023	Review plat and options for same; begin draft letter	0.40	$315.00	$126.00	
Service	MM	08/08/2023	Review of correspondence regarding responsibility for future installation of irrigation and landscape improvements for tracts adjacent to Block Island Pkwy; Review of legal description and mapping of district boundary and relevant plat; Analysis to JK regarding same.	1.30	$300.00	$390.00	
Service	MM	08/10/2023	Prepare letter re: public nature of roadways within phases 1A, 18 and 2.	0.70	$300.00	$210.00	
Service	JK	08/10/2023	Prepare/revise letter re: public roadways and transmit same	0.30	$315.00	$94.50	
Service	JK	08/15/2023	Prepare for and attend Board meeting; follow up for same	5.50	$315.00	$1,732.50	

Invoice# 7332 - 09/12/2023

Expense	AL	08/15/2023	Rental Car Expenses: Travel JK	1.00	$160.40	$160.40	
Expense	AL	08/15/2023	Gas: Travel JK	1.00	$36.02	$36.02	
Expense	AL	08/15/2023	Meals: Travel JK	1.00	$32.59	$32.59	
Service	MEC	0B/24/2023	Review meeting agenda and draft landscape services agreement. Confirm public records custodian with district manager.	2.30	$300.00	$690.00	

Detailed Statement of Account

Current Invoice

Total	$3,814.01

7332	10/12/2023	$3,814.01	$0.00
Outstanding Balance Total Amount Outstanding

$3,814.01

$3,814.01
$3,814.01

Please make all amounts payable to: Kilinski I Van Wyk PLLC Please pay within 30 days.

[!I;ibank.	2/3

Corporate Trus1 Services
EP-MN-WN3L
60 Livingston Ave. St Paul, MN 65107

lhvoice Number: Account Number; Invoice Date: Direct Inquiries To: Phone:

7058549
269645000
09/12/2023

Scott Schuhle 954-938-2476

ANABELLE ISLAND COMMUNITY DEVELOPMENT DISTRICT ATTN JAMES PERRY

475 WEST TOWN P.LACE, SUITE 114 ST. AUGUSTINE FL 32092
ANABELLE ISLAND COMMUNITY DEVELOPMENT DISTRICT CUSTODY AGREEMENT DATED OB 2B 2023 GENERAL ACCOUNT

The followlng Is e statement of trBnsac1[ms pertaining to your acc;ounl. For furthl!f Information, please review the ettached

STATEMENT SUMMARY

PLEASE REMIT BOTTOM COUPON PORTION OF THIS PAGE WITH CHECK PAYMENT OF INVOICE.

TOTAL AMOUNT DUE	$1,500.00

All Invoices are due upon receipt.

Pla sa detach at perforation and return bottom portion of the statement with your checl(, payable to U.S. Bank.

ANABELLE ISLAND COMMUNITY DEVELOPMENT DISTRICT CUSTODY AGREEMENT DATED 08 28 2023 GENERAL ACCOUNT	•

Wire Instructions:
U.S. Bank
ABA # 091000022
Acct# 1-801-5013-5135
Trust Acct# 269645000
Invoice # 7058549
Attn: Fee Dept St. Paul

Please mall payments to:

U.S. Bank
CM-9690
PO BOX 70870
St. Paul, MN 55170-9690

II

bank.	Corporate Trust Services

3f3

EP-MN-WN3L
60 Ll11lngslqi Ave. St Paul, MN 56107

ANABELLE ISLAND COMMUNITY DEVELOPMENT DISTRICT CUSTODY AGREEMENT DATED OB 28 2023 GENERAL ACCOUNT

Accounts Included	269645000 In This Relationship:

Invoice Number: Invoice Date: Account Number; Direct Inquiries To: Phone:

7056549
09/12/2023
269645000

Scott Schuhle 954-938-2476

CURRENT CHARGES SUMMARIZED FOR ENTIRE RELATIONSHIP

Detail of Current Charges	Volume	Rate	Portion of Year	Total Fees	

01010 Acceptance Fee	
500,00	
1.00		
$500.00	
Subtotal Acceptance Fees				$500.00	

04050 Custodian	
1,00	
1,000.00	
100.00%	
$1,000.00	
Subtotal Administration Fees - In Advance 09/01/2023 - 08/31/2024	$1,000.00
TOTAL AI\IIOUNT DUE	$1,500.00

The fees shown on this Invoice are rellectlve of the mo t recent fee schedule or notice or ree adjustmentpro'w1dedbY U.S. Bank.
Page 2of 2

CLAY

TODAY
Clay Today
3513 US Hwy 17
Fleming Island, FL 32003 904-264-3200

BILL TO
Sarah Sweeting
Anabelle Island CD□c/o GMS LLC
475 West Town Place, Suite 114 ST AUGUSTINE, FL 32092

rs - :
BY:---·	•--"

INVOICE

Invoice Number: 2023-258486 Invoice Date: 8/30/2023 Due Date: 9/30/2023

Advertiser Anabelle Island CD□c/o GMS LLC

Customer ID
21005

Invoice Notes	PO#	Pub,	IIssue	!Year IAdl"ltle	fAd Size	I Color	fAdlnch I	Net!	
Legal# 81672	Board of Supervisors Meeting Dales Fiscal Year 2023-Z024	CT - Clay Today	I Aug 31 I 2023 I	I Column Inch  I Black & While	I s.3000  I ss3.ool	
			I	I	I	I	I	I	I $63.ool	

Total;	$63,00

Please mail payments to:
Osteen Media Group 3513 US Hwy 17
Fleming Island Florida 32003

Affidavit attached to this invoice.

Please call the office at 904-264-3200 if you would like to pay by credit card.

Please pay from this Invoice. Email for Inquiries or questions - legal@claylodayonline.com. Thank you for your business.

CL

TODAY 
PUBLISHER AFFIDAVIT
PUBLISHER AFFIDAVIT
CLAYTODAY
Published Weekly
Fleming Island, Florida

STATE OF FWRlDA
COUNTY OF CLAY:
Before the undccsigncd authority pe<sonnlly appc:arcd Hugh Osteen, who on oath snys that he is the publisher of the "Clay Todny" 11 newspaper published weekly at Fleming Island in Clay County, Florido; that the attached copy of RdYertisemcnt
Being o. i\nabclle Island COD,13o rd of Supervi ors Meeting Dotes

Tn the matter of f'iscal Year 2023-2024

LEGAL: 81572

Was published in said newspaper in the issues: 8/31/2023

1\fliant Fw:thcr says that said "Clay 'lbday" is n newi;papcr published at Fleming Island, in said Clay County, llloricfa, and tlrnt the said n ·wspapcr [fa., heretofore been continuously published in said Clay County, Florida, Weeki); :ind hns been entered as l'eriotlical material rn. ttcr nt t11e post
Office in Omnge Park, in siud Clay County, Florida, for period of one year next proceeding the first publiClltion of the nt111d1ed copy of ad\'crtiscn1cnt; and nffi:mt further snys thnt he h 5 neither pnid nor promised nny pecson, firm or corporotion :my discount; rebate, commission or refund for the purpose of securing this nd\'crtis "mcnt for publication in t11c snid ncwspiper.

Sworn to me nnd subscribed before me 08/31/2023

NOTARY PlIBLTC, S1'A'I'E01111LOIUD.A

3513 US HWY 17 Fleming lsl1tnd l<L 32003
Telephone {90•1) 264-3200
F/\X (904) 264-32115
E-Mail: lcgnl@dnytodiyonlinc.com Christie \V.tyne d11:isLic@ostcenmedbgroup.com

BOARD OF SUPERVISORS MEETING DATES ANABELLE ISLAND COMMUNITY DEVELOPMENT DISTRICT FOR FISCAL YEAR 2023-2024
The Board of Supe,vlso1s of the Anabelle Island Community Development District wlll hold their regular meetings ror Flscaf Year 2023-2024 at 2:00 p.m. al the Plantation Oaks Amenity Cen­ ter, 845 Oakleaf Plantation Pa1kway, Orange Park, Flortda 32065 on Iha second Tuesday ol each monUi as follows or othefWfse noted: October 10, 2023

December 12, 2023

Nowmber 14, 2023
January 9, 2024

Maroh 12, 2024

February 13, 2024

May	2024

April 9, 2024
14,
June 11, 2024
July 9,2024

Seplember 10, 2024

August 18, 2024
The meetings are open to the publlo and wlll be conducted In accordance with tho provision or Florida Law !or Communlly Development Dis­ tricts.The meetings may be conllnued to a date, lime, ond place to be specified on lhe record at the meeHng. A copy of the agenda for these meetings may be obtillned from Governmental Management Services - North Florkla, LLC, 476 West Town Place, Sulla 114, St. Augustine, Florida 32092 or by calllllg 90◄·940-5850.
There may be occasions when one or more Su•
pervlsors or statt will participate by telephone. Pursuant lo provisions of the Americans with Dlsablfilles Act, any pe1Son requiring speclel accommodations at this meeting because of a dlsablllty or8hyslcal Impairment should contact the Dlslrfct !lice al (877) 276-0689 al least 48 hours prior lo the meeting. If you are hearing or speech Impaired, please contact the Florida Ro­ ley Service by dlallng 7·1-1
or 1-B00-955-8771 ('rnii / 1-800-955·8770
(Voice), for aid In conlaolfng the Dlstnct Office. A person who decides to appeal any decision made at tho meeting with 1ospoct lo any malter conoldored at the meeting Is advised lhal per­ son will need a record 01 the proceedings and that accordlnglV, the person may need to en­ sure that a veiballm record of the proceedings Is made, Jncludlng the tesllmony end evidence
i;rac:rie h lr uch appeal Is to be based.
District Manager
Legal 81572 Publlehed 8/31/2023 In Clay County'a ClayToday newapaper

SIXTEENTH ORDER OF BUSINESS

Anabelle Island
Community Development District

Unaudited Financial Reporting
April 30, 2024

Combined Balance Sheet April 30, 2024

	General Fund	Debt Service Fund	Capital Project Fund	Totals Governmental Funds	

Assets:
Cash:
Operating Account	

$	54,560	

$	-	

$	-	

$	54,560	
Investments: Custody	

58,907	

-	

-	

58,907	
Series 2022 Reserve	

-	

173,408	

-	

173,408	
Revenue	-	326,195	-	326,195	
Construction	-	-	26,383	26,383	
Prepaid Expenses	1,563	-	-	1,563	
Deposits	250	-	-	250	
Total Assets	$	115,279	$	499,602	$	26,383	$	641,264	

Fund Balance:
Nonspendable:					
Prepaid Items	$	1,563	$	-	$	-	$	1,563	
Deposits
Restricted for:	250	-	-	250	
Debt Service - Series	-	499,602	-	499,602	
Capital Project - Series	-	-	26,383	26,383	
Unassigned	113,467	-	-	113,467	
Total Fund Balances	$	115,279	$	499,602	$	26,383	$	641,264	
					
Total Liabilities & Fund Balance	$	115,279	$	499,602	$	26,383	$	641,264	

Adopted	Prorated Budget	Actual	
Budget	Thru 04/30/24	Thru 04/30/24	Variance	

Revenues:		
Special Assessments - Tax Roll	$	158,672	$	158,672	$	157,451	$	(1,221)	
Special Assessments - Direct Bill	51,597	38,697	38,697	-	
Developer Contributions	187,708	-	-	-	
Interest Income	-	-	1,456	1,456	
Total Revenues	$	397,977	$	197,369	$	197,604	$	235	

Expenditures:					
General & Administrative:					
Supervisors Fees	$	12,000	$	7,000	$	-	$	7,000	
FICA Taxes	918	536	-	536	
Engineering	5,000	2,917	-	2,917	
Attorney	15,000	8,750	504	8,246	
Arbitrage	700	408	-	408	
Assessment Roll	5,300	5,300	5,300	-	
Dissemination Agent	3,710	2,164	2,164	(0)	
Annual Audit	5,600	5,600	5,600	-	
Trustee	6,500	6,500	4,353	2,147	
Management Fees	50,085	29,216	29,216	-	
Website Maintenance	1,200	700	700	-	
Information Technology	1,800	1,050	1,050	-	
Telephone	300	175	10	165	
Postage	2,500	1,458	44	1,414	
Insurance	5,913	5,913	5,590	323	
Printing	2,500	1,458	43	1,415	
Legal Advertising	2,500	1,458	-	1,458	
Other Current Charges	700	408	62	346	
Office Supplies	100	58	0	58	
Dues, Licenses & Subscriptions	175	175	175	-	
Total General & Administrative	$	122,501	$	81,246	$	54,813	$	26,433	

Operations & Maintenance					
Ground Maintenance
Electric	

$	1,500	

$	875	

$	-	

$	875	
Water & Sewer/Irrigation	30,000	17,500	3,888	13,612	
Repairs & Maintenance	5,000	2,917	-	2,917	
Landscape - Contract	97,476	56,861	27,756	29,105	
Landscape - Contingency	20,000	11,667	8,962	2,705	
Lake Maintenance	10,000	5,833	920	4,913	
Irrigation Repairs	5,000	2,917	1,533	1,384	
Subtotal Ground Maintenance	$	168,976	$	98,569	$	43,059	$	55,511	

Adopted	Prorated Budget	Actual	
Budget	Thru 04/30/24	Thru 04/30/24	Variance	

Amenity Center		
Insurance	$	5,000	$	5,000	$	4,045	$	955	
Phone/Internet/Cable	3,000	1,750	-	1,750	
Electric	16,000	9,333	-	9,333	
Water/Irrigation	15,000	8,750	-	8,750	
Refuse Service	2,500	1,458	-	1,458	
Access Cards	2,500	1,458	-	1,458	
Janitorial Maintenance	14,000	8,167	-	8,167	
Janitorial Supplies	4,000	2,333	-	2,333	
Pool Maintenance	15,000	8,750	-	8,750	
Pool Chemicals	10,000	5,833	-	5,833	
Pool Permit	500	292	-	292	
Facility Maintenance	7,500	4,375	-	4,375	
Repairs & Maintenance	10,000	5,833	-	5,833	
Office Supplies	200	117	-	117	
ASCAP/BMI License Fees	500	292	-	292	
Pest Control	800	467	-	467	
Subtotal Amenity Center	$	106,500	$	64,208	$	4,045	$	60,163	
					
Total Operations & Maintenance	$	275,476	$	162,778	$	47,104	$	115,674	
					
Total Expenditures	$	397,977	$	244,023	$	101,917	$	142,107	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(46,654)	$	95,687	$	142,341	
					
Net Change in Fund Balance	$	-	$	(46,654)	$	95,687	$	142,341	
					
Fund Balance - Beginning	$	-		$	19,592		
					
Fund Balance - Ending	$	-		$	115,279		

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

Revenues:																
Special Assessments - Tax Roll	$	-	$	1,505	$	149,799	$	760	$	3,834	$	1,552	$	-	$	-	$	-	$	-	$	-	$	-	$	157,451	
Special Assessments - Direct Bill	-	-	25,798	12,899	-	-	-	-	-	-	-	-	38,697	
Developer Contributions	-	-	-	-	-	-	-	-	-	-	-	-	-	
Interest Income	-	-	2	363	416	401	274	-	-	-	-	-	1,456	
Total Revenues	$	-	$	1,505  $	175,599	$	14,023	$	4,250  $	1,953	$	274	$	-	$	-	$	-	$	-	$	-	$	197,604	

Expenditures:									
General & Administrative:									
Supervisors Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
FICA Taxes	-	-	-	-	-	-	-	-	-	-	-	-	-	
Engineering	-	-	-	-	-	-	-	-	-	-	-	-	-	
Attorney	-	96	157	155	96	-	-	-	-	-	-	-	504	
Arbitrage	-	-	-	-	-	-	-	-	-	-	-	-	-	
Assessment Roll	5,300	-	-	-	-	-	-	-	-	-	-	-	5,300	
Dissemination Agent	309	309	309	309	309	309	309	-	-	-	-	-	2,164	
Annual Audit	-	-	-	-	-	-	5,600	-	-	-	-	-	5,600	
Trustee	1,875	-	-	-	-	2,478	-	-	-	-	-	-	4,353	
Management Fees	4,174	4,174	4,174	4,174	4,174	4,174	4,174	-	-	-	-	-	29,216	
Website Maintenance	100	100	100	100	100	100	100	-	-	-	-	-	700	
Information Technology	150	150	150	150	150	150	150	-	-	-	-	-	1,050	
Telephone	10	-	-	-	-	-	-	-	-	-	-	-	10	
Postage	2	1	-	1	1	1	39	-	-	-	-	-	44	
Insurance	5,590	-	-	-	-	-	-	-	-	-	-	-	5,590	
Printing	2	4	8	2	9	8	12	-	-	-	-	-	43	
Legal Advertising	-	-	-	-	-	-	-	-	-	-	-	-	-	
Other Current Charges	11	25	27	-	-	-	-	-	-	-	-	-	62	
Office Supplies	0	0	-	0	0	0	0	-	-	-	-	-	0	
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175	
Total General & Administrative	$	17,698	$	4,859	$	4,924	$	4,890	$	4,838	$	7,220	$	10,384	$	-  $	-  $	-  $	-  $	-  $	54,813	

Operations & Maintenance									
Ground Maintenance									

Electric

$	-	$

-	$	-	$

-	$	-	$

-	$	-	$

-	$	-	$

-	$	-	$	-	$	-

Water & Sewer/Irrigation	762	914	510	227	223	690	563	-	-	-	-	-	3,888	
Repairs & Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Landscape - Contract	-	-	-	6,939	6,939	6,939	6,939	-	-	-	-	-	27,756	
Landscape - Contingency	-	-	-	-	-	-	8,962	-	-	-	-	-	8,962	
Lake Maintenance	-	-	-	-	-	-	920	-	-	-	-	-	920	
Irrigation Repairs	-	-	-	-	850	-	683	-	-	-	-	-	1,533	
Subtotal Ground Maintenance	$	762	$	914	$	510	$	7,166	$	8,012	$	7,629	$	18,067	$	-  $	-  $	-  $	-  $	-  $	43,059	

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

Amenity Center		
Insurance	$	4,045	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,045	
Phone/Internet/Cable	-	-	-	-	-	-	-	-	-	-	-	-	-	
Electric	-	-	-	-	-	-	-	-	-	-	-	-	-	
Water/Irrigation	-	-	-	-	-	-	-	-	-	-	-	-	-	
Refuse Service	-	-	-	-	-	-	-	-	-	-	-	-	-	
Access Cards	-	-	-	-	-	-	-	-	-	-	-	-	-	
Janitorial Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Janitorial Supplies	-	-	-	-	-	-	-	-	-	-	-	-	-	
Pool Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Pool Chemicals	-	-	-	-	-	-	-	-	-	-	-	-	-	
Pool Permit	-	-	-	-	-	-	-	-	-	-	-	-	-	
Facility Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Repairs & Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Office Supplies	-	-	-	-	-	-	-	-	-	-	-	-	-	
ASCAP/BMI License Fees	-	-	-	-	-	-	-	-	-	-	-	-	-	
Pest Control	-	-	-	-	-	-	-	-	-	-	-	-	-	
Subtotal Amenity Center	$	4,045	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	4,045	
									
Total Operations & Maintenance	$	4,807	$	914	$	510	$	7,166	$	8,012	$	7,629	$	18,067	$	-  $	-  $	-  $	-  $	-  $	47,104	
									
Total Expenditures	$	22,505	$	5,773	$	5,434	$	12,056	$	12,850	$	14,849	$	28,451	$	-  $	-  $	-  $	-  $	-  $	101,917	

Excess (Deficiency) of Revenues over Expenditures

$

(22,505)  $

(4,267)  $	170,165  $

1,966  $

(8,600)  $

(12,895)  $

(28,177)  $

-  $

-  $

-  $

-  $

-  $

95,687

Net Change in Fund Balance

$

(22,505) $

(4,267) $	170,165  $

1,966  $

(8,600) $

(12,895) $

(28,177) $

-  $

-  $

-  $

-  $

-  $

95,687

Community Development District Debt Service Fund Series 2022
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending April 30, 2024

Adopted	Prorated Budget	Actual	
Budget	Thru 04/30/24	Thru 04/30/24	Variance	

Revenues:		
Special Assessments - Tax Roll	$	198,314	$	198,314	$	196,813	$	(1,501)	
Special Assessments - Direct Bill	148,501	111,376	111,376	-	
Interest Income	500	500	8,165	7,665	
Total Revenues	$	347,315	$	310,190	$	316,354	$	6,164	

Expenditures:					
Interest - 11/1	$	109,618	$	109,618	$	109,618	$	-	
Interest - 5/1	109,618	-	-	-	
Principal - 5/1	125,000	-	-	-	
Total Expenditures	$	344,235	$	109,618	$	109,618	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	3,080	$	200,572	$	206,737	$	6,164	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	3,080	$	200,572	$	206,737	$	6,164	
					
Fund Balance - Beginning	$	111,555		$	292,866		
					
Fund Balance - Ending	$	114,635		$	499,602		

Community Development District Statement of Revenues and Expenditures
Capital Projects Fund

For The Period Ending April 30, 2024

Description	SE 2022

Revenues

Interest Income:
Construction

$	727

Transfer In	-

Total Revenues	$	727

Expenditures

Capital Outlay	$	-
Transfer Out	-

Total Expenditures	$	-

Excess Revenues (Expenditures)	$	727	
		
Beginning Fund Balance	$	25,656	
		
Ending Fund Balance	$	26,383	

Long Term Debt Report

Series 2022, Special Assessment Refunding Bonds	

Interest Rate:	
2.7% - 4.0%		
Maturity Date:	5/1/2052		
Reserve Fund Definition	50% MADS		
Reserve Fund Requirement	$	173,408		
Reserve Fund Balance	173,408		
Bonds outstanding - 2/10/2022		$	6,190,000	
Less: May 1, 2023 (Mandatory)		(125,000)	
Current Bonds Outstanding		$	6,065,000	

ANABELLE ISLAND COMMUNITY DEVELOPMENT DISTRICT	
Fiscal Year 2024 Assessments Receipts Summary	

ASSESSED	UNITS
ASSESSED	SERIES 2022
DEBT ASSESSED	FY24 O&M
ASSESSED	TOTAL ASSESSED	
KB HOMES (1)	158	148,500.73	51,596.63	200,097.36	
TOTAL DIRECT INVOICES (1)	158	148,500.73	51,596.63	200,097.36	
ASSESSED REVENUE TAX ROLL	211	198,340.00	158,672.00	357,012.00	
TOTAL ASSESSED	369	346,840.73	210,268.63	557,109.36	

DUE / RECEIVED	BALANCE DUE	SERIES 2022
DEBT RECEIVED	O&M
RECEIVED	TOTAL RECEIVED	
KB HOMES (1)	50,024.33	111,375.55	38,697.48	150,073.03	
TOTAL DIRECT RECEIVED	50,024.33	111,375.55	38,697.48	150,073.03	
TAX ROLL DUE / RECEIVED	-	196,813.40	157,450.72	354,264.12	
TOTAL DUE / RECEIVED	50,024.33	308,188.95	196,148.20	504,337.15	
(1) Direct Assessments are due: 50% due 12/1/23 and 25% due 2/1/24 and 5/1/204

SUMMARY OF TAX ROLL RECEIPTS	

CLAY COUNTY DISTRIBUTION	DATE
RECEIVED	SERIES 2022
DEBT RECEIVED	
O&M RECEIVED	
TOTAL RECEIVED	
1	11/6/2023	-	-	-	
2	11/14/2023	940.80	752.64	1,693.44	
3	11/28/2023	940.80	752.64	1,693.44	
4	12/12/2023	183,456.00	146,764.80	330,220.80	
5	12/23/2024	3,792.60	3,034.08	6,826.68	
6	1/10/2024	950.60	760.48	1,711.08	
7	2/5/2024	4,792.20	3,833.76	8,625.96	
8	3/14/2024	1,940.40	1,552.32	3,492.72	
9	4/9/2024	-	-	-	
		-	-		
		-	-		
		-	-		
		-	-		
		-	-		
		-	-		
		-	-		
		-	-		
TOTAL RECEIVED TAX ROLL	196,813.40	157,450.72	354,264.12	

PERCENT COLLECTED	2022	O&M	TOTAL	
% COLLECTED DIRECT BILL	75.00%	75.00%	75.00%	
% COLLECTED TAX ROLL	99.23%	99.23%	99.23%	
TOTAL PERCENT COLLECTED	88.86%	93.28%	90.53%	

SEVENTEENTH ORDER OF BUSINESS

Anabelle Island
Community Development District

Check Run Summary 10/1/23 - 4/30/24

Fund	Date	Check No.	Amount

Payroll	$	-	
	Subtotal	 $	-		

General Fund	

10/13/23	

104-105	

$	6,203.00	
	12/29/23	106-110	18,948.22	
	1/16/24	111-112	4,892.23	
	2/2/24	113	6,939.00	
	2/16/24	114-115	4,897.13	
	3/7/24	116-117	11,680.91	
	3/13/24	118	96.00	
	3/19/24	119-120	7,789.00	
	3/21/24	121	111,375.55	
	4/3/24	122-124	14,424.42	
	4/11/24	125	6,939.00	
	4/23/24	126-127	4,643.00	
	4/30/24	128-131	5,922.00	
Subtotal	 $	204,749.46 	
Total	$	204,749.46	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/01/24	PAGE	1
*** CHECK DATES 10/01/2023 - 04/30/2024 ***	ANABELLE ISLAND - GENERAL FUND
BANK A ANABELLE - GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/13/23 00001	9/30/23 38	202310 310-51300-31000	*	5,300.00
FY24 ASSESS ROLL CERTIFY
GOVERNMENTAL MANAGEMENT SERVICES	5,300.00 000104
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/13/23 00011 10/07/23 7577	202309 310-51300-31500	*	903.00
SEP GENERAL COUNSEL
KILINSKI VAN WYK PLLC	903.00 000105

12/29/23 00001	10/01/23	
	10/01/23	
	10/01/23	
	10/01/23	
	10/01/23	
	10/01/23	
	10/01/23	
	10/01/23	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
37	202310 310-51300-34000	*	4,173.75
OCT MANAGEMENT FEES
37	202310 310-51300-35300	*	100.00
OCT WEBSITE ADMIN
37	202310 310-51300-35100	*	150.00
OCT INFO TECH
37	202310 310-51300-31300	*	309.17
OCT DISSEM AGENT SRVCS
37	202310 310-51300-51000	*	.09
OFFICE SUPPLIES
37	202310 310-51300-42000	*	1.89

310-51300-42500	*	1.95	
310-51300-41000	*	9.99	

POSTAGE
37	202310
COPIES
37	202310
TELEPHONE
GOVERNMENTAL MANAGEMENT SERVICES	4,746.84 000106

12/29/23 00001	11/01/23	
	11/01/23	
	11/01/23	
	11/01/23	
	11/01/23	
	11/01/23	
	11/01/23	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
39	202311 310-51300-34000	*	4,173.75
NOV MANAGEMENT FEES
39	202311 310-51300-35300	*	100.00
NOV WEBSITE ADMIN
39	202311 310-51300-35100	*	150.00
NOV INFO TECH
39	202311 310-51300-31300	*	309.17
NOV DISSEM AGENT SRVCS
39	202311 310-51300-51000	*	.03

202311 310-51300-42000	*	.63	
202311 310-51300-42500	*	4.35	

OFFICE SUPPLIES 39
POSTAGE 39

- - - - - - - -	- - - - - - -	GOVERNMENTAL
- - - - - - - - - - - - - - - - - -	MANAGEMENT SERVICES
- - - - - - - - - -	-	-	-	- -	-	-	-	-	-	- - - - -	4,737.93
- - - - -	000107
- - -	
12/29/23 00001	12/01/23 40
DEC
12/01/23 40	202312 310-51300-34000
202312 310-51300-35300					*
*						4,173.75
100.00			
	DEC	WEBSITE ADMIN														

COPIES

MANAGEMENT FEES

AICD ANABELLE ISLAN OKUZMUK

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/01/24	PAGE	2
*** CHECK DATES 10/01/2023 - 04/30/2024 ***	ANABELLE ISLAND - GENERAL FUND
BANK A ANABELLE - GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
12/01/23 40	202312 310-51300-35100	*	150.00
DEC INFO TECH
12/01/23 40	202312 310-51300-31300	*	309.17
DEC DISSEM AGENT SRVCS
12/01/23 40	202312 310-51300-42500	*	7.65
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	4,740.57 000108

12/29/23 00001	9/01/23	
	9/01/23	
	9/01/23	
	9/01/23	
	9/01/23	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
36	202309 310-51300-34000	*	3,937.50
SEP MANAGEMENT FEES
36	202309 310-51300-35300	*	100.00
SEP WEBSITE ADMIN
36	202309 310-51300-35100	*	150.00
SEP INFO TECH
36	202309 310-51300-31300	*	291.67
SEP DISSEM AGENT SRVCS
36	202309 310-51300-51000	*	.12
OFFICE SUPPLIES
9/01/23 36	202309 310-51300-42000	*	11.69
POSTAGE
9/01/23 36	202309 310-51300-42500	*	135.90
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	4,626.88 000109
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/29/23 00011 12/10/23 8109	202311 310-51300-31500	*	96.00
NOV GENERAL COUNSEL
KILINSKI VAN WYK PLLC	96.00 000110

1/16/24 00001	1/01/24	
	1/01/24	
	1/01/24	
	1/01/24	
	1/01/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
41	202401 310-51300-34000	*	4,173.75
JAN MANAGEMENT FEES
41	202401 310-51300-35300	*	100.00
JAN WEBSITE ADMIN
41	202401 310-51300-35100	*	150.00
JAN INFO TECH
41	202401 310-51300-31300	*	309.17
JAN DISSEM AGENT SRVCS
41	202401 310-51300-51000	*	.03
OFFICE SUPPLIES
1/01/24 41	202401 310-51300-42000	*	.63
POSTAGE
1/01/24 41	202401 310-51300-42500	*	1.65
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	4,735.23 000111
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/16/24 00011	1/09/24 8318	202312 310-51300-31500	*	157.00
DEC GENERAL COUNSEL
KILINSKI VAN WYK PLLC	157.00 000112
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/01/24	PAGE	3
*** CHECK DATES 10/01/2023 - 04/30/2024 ***	ANABELLE ISLAND - GENERAL FUND
BANK A ANABELLE - GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
2/02/24 00013	1/15/24 62251	202401 320-57200-43400	*	6,939.00
JAN LANDSCAPE MAINTENANCE
FLORIDA ULS OPERATING LLC	6,939.00 000113

2/16/24 00001	2/01/24	
	2/01/24	
	2/01/24	
	2/01/24	
	2/01/24	
	2/01/24	
	2/01/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
42	202402 310-51300-34000	*	4,173.75
FEB MANAGEMENT
42	202402 310-51300-35300	*	100.00
FEB WEBSITE ADMIN
42	202402 310-51300-35100	*	150.00
FEB INFO TECH
42	202402 310-51300-31300	*	309.17
DISSEM AGENT SRVCS
42	202402 310-51300-51000	*	.03

202402 310-51300-42000	*	.63	
202402 310-51300-42500	*	8.55	

OFFICE SUPPLIES 42
POSTAGE 42
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	4,742.13 000114
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/16/24 00011	2/11/24 8561	202401 310-51300-31500	*	155.00
JAN GENERAL COUNSEL
KILINSKI VAN WYK PLLC	155.00 000115

3/07/24 00001	3/01/24	
	3/01/24	
	3/01/24	
	3/01/24	
	3/01/24	
	3/01/24	
	3/01/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
43	202403 310-51300-34000	*	4,173.75
MAR. MANAGEMENT FEES
43	202403 310-51300-35300	*	100.00
MAR. WEBSITE ADMIN.
43	202403 310-51300-35100	*	150.00
MAR. INFORMATION TECH.
43	202403 310-51300-31300	*	309.17
MAR. DISSEMINATION SRVCS.
43	202403 310-51300-51000	*	.06

202403 310-51300-42000	*	1.28	
202403 310-51300-42500	*	7.65	

OFFICE SUPPLIES 43
POSTAGE 43
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	4,741.91 000116
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/07/24 00013	2/15/24 66779	202402 320-57200-43400	*	6,939.00
FEB. LANDSCAPE MAINTENACE
FLORIDA ULS OPERATING LLC	6,939.00 000117
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/13/24 00011	3/11/24 8823	202402 310-51300-31500	*	96.00
FEB. GENERAL COUNSEL
KILINSKI VAN WYK PLLC	96.00 000118
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/01/24	PAGE	4
*** CHECK DATES 10/01/2023 - 04/30/2024 ***	ANABELLE ISLAND - GENERAL FUND
BANK A ANABELLE - GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/19/24 00013	3/13/24 73153	202402 320-57200-43600	*	850.00
IRRIGATIN REPAIRS
FLORIDA ULS OPERATING LLC	850.00 000119
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/24 00013	3/15/24 72981	202403 320-57200-43400	*	6,939.00
MAR LANDSCAPE MAINTENANCE
FLORIDA ULS OPERATING LLC	6,939.00 000120
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/24 00014	3/20/24 03202024 202403 300-20700-10100	*	111,375.55
SE2022 FY24 ASSESSMENT
US BANK	111,375.55 000121
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/03/24 00001	4/01/24 44	202404 310-51300-34000	*	4,173.75
APR. MANAGEMENT FEES
4/01/24 44	202404 310-51300-35300	*	100.00
APR. WEBSITE ADMIN
4/01/24 44	202404 310-51300-35100	*	150.00
APR. INFORMATION TECH
4/01/24 44	202404 310-51300-31300	*	309.17
APR. DISSEMINATION SRVCS
4/01/24 44	202404 310-51300-51000	*	.09

202404 310-51300-42000	*	39.23	
202404 310-51300-42500	*	11.55	

OFFICE SUPPLIES 4/01/24 44
POSTAGE 4/01/24 44
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	4,783.79 000122
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/03/24 00010	4/01/24 25385	202404 310-51300-32200	*	5,600.00
AUDIT FYE 9/30/2023
GRAU AND ASSOCIATES	5,600.00 000123
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/03/24 00012	3/25/24 7268799	202403 310-51300-32300	*	2,187.50
FY24 TRUSTEE FEE SE2022
3/25/24 7268799	202403 300-15500-10000	*	1,562.50
FY25 TRUSTEE FEE SE2022
3/25/24 7268799	202403 310-51300-32300	*	290.63
INCIDENTAL EXPENSES
U.S. BANK	4,040.63 000124
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00013	4/15/24 77201	202404 320-57200-43400	*	6,939.00
APR LANDSCAPE MAINTENANCE
FLORIDA ULS OPERATING LLC	6,939.00 000125
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/24 00013	4/19/24 79802	202404 320-57200-43600	*	683.00
IRRIGATION REPAIRS
FLORIDA ULS OPERATING LLC	683.00 000126
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/01/24	PAGE	5
*** CHECK DATES 10/01/2023 - 04/30/2024 ***	ANABELLE ISLAND - GENERAL FUND
BANK A ANABELLE - GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/23/24 00013	4/23/24 80230	202404 320-57200-43500	*	3,960.00
REMVL & RPLC 20FT PALM
FLORIDA ULS OPERATING LLC	3,960.00 000127
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/24 00015	4/29/24 1913151	202404 320-57200-44400	*	920.00

	THE LAKE DOCTORS														920.00	000128	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
4/30/24 00013	4/25/24 80392	202404 320-57200-43500							*						1,297.00			
	INSTL 2 PALLETS OF SOD																
	FLORIDA ULS OPERATING LLC														1,297.00	000129	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
4/30/24 00013	5/01/24 81826	202404 320-57200-43500							*						417.96			
	CUT/REMVL TREE-RES YARD																
	5/01/24 81826	202404 320-57200-43500							V						417.96-			
	CUT/REMVL TREE-RES YARD																
	FLORIDA ULS OPERATING LLC														.00	000130	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
4/30/24 00013	5/01/24 81828	202404 320-57200-43500							*						3,705.00			
	CUT/REMVL 2 PINE/1HRD TRE																
	FLORIDA ULS OPERATING LLC														3,705.00	000131	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	

APR LAKE MAINTENANCE

TOTAL FOR	BANK A	204,749.46	
TOTAL FOR	REGISTER	204,749.46	

AICD ANABELLE ISLAN OKUZMUK

Governmental Management Services, LLC
1001 Bradford Way
Kingston, TN 37763

Invoice

Bill To:
Anabelle Island COD 475 West Town Place Suite 114
St. Augustine, FL 32092

Invoice#: 38
Invoice Date: 9/30/23
Due Date: 9/30/23
Case:
P.O. Number:

Description	Hours/Qty	Amounl.

Assessment Roll Certification - FY 2024

n0ece,veun
05
B'l;_•			5,300.00	5,300.00	

Total	$5,300.00	
Payments/Credits	$0.00	
Balance Due	$5,300.00	

KILINSKI I VANWYK
Kilinski I Van Wyk PLLC

INVOICE
Invoice# 7577 Date: 10/07/2023 Due On: 11/06/2023

P.O. Box 6386
Tallahassee, Florida 32314 United States

Anabelle Island CDD
475 West Town Place Suite 114 St. Augustine, Florida 32092

AICDD-01 General
Anabelle Island - General Counsel

•v

BV·:....·-----

Type	Professional	Date	Notes	Quantity	Rate	Total	
Service	JK	09/01/2023	Review amendment to purchase/sale
impacting COD infrastructure and	0.50	$315.00	$157.50	
			signatories; provide comments to same				
Service	JK	09/25/2023	Review/edit and finalize deficit funding and	1.30	$315.00	$409.50	
			budget agreement; review/edit and finalize				
			landscape maintenance agreement and				
			corresponding exhibits; transmit same;				
			confer with Crapps re: landscape				
			ownership and maintenance options				
Service	MEG	09/25/2023	Draft Deficit Funding Agreement.	0.70	$300.00	$210.00	
Service	JK	09/26/2023	Confer with KB/project team on
landscaping options with County; transmit	0.40	$315.00	$126.00	
			summary of same				

Total	$903.00

Detailed Statement of Account

Current Invoice

Invoice Number	Due On	Amount Due
7577	11/06/2023	$903.00

Payments Received	Balance Due
$0.00	$903.00

Invoice# 7577 - 10/07/2023

Outstanding Balance Total Amount Outstanding

$903.00
$903.00

Please make all amounts payable to: Kilinski I Van Wyk PLLC Please pay within 30 days.

Description	Hours/Qty	Rate	Amount

Management Fees - October 2023 Website Administration - October 2023 Information Technoiogy - October 2023
'tlissemination Agent Services - October 2023 Ofiice Suppiies	•	• •
°i"ostage Coples Telephone

		4,173.75
100.00
150.00
309.17
0.09
1.89
1.95
9.99	4,173.75
100.00
150.Cl0
309.17
0.09
1.89
1.95
9.99	

Description	Hours/Qty	Rate	Amount

Management Fees - November 2023 Website Administration - November 2023 Information Technology - November 2023
Dissemination Agent Services - November 2023
Office Supplies Postage Copies

		4,173.75
100.00
150.00
309.17
0.03
0.63
4.35	4,173.75
100.00
150.00
309.17
0.03
0.63
4.35	

Anabelle Island CDD 475 West Town Place Suite 114
St. Augustine, FL 32092

P.O. Number:

Description	Hours/Qty	Rate	Amount

Management Fees - December 2023 Webslie Administration - Decemb.er 2023 Information fechnology - December 2023
Dissemination Agent Services - December 2023 Copies

		4,173.75
100,00
156.ob
309.17
7.65	4,173.75
100.00
150.00
309.17
7.65	

Anabelle Island CD□ 475 West Town Place Suite 114
St. Augustine, FL 32092

P.O. Number:

Description	Hours/Qty	Rate	Amount
Management Fees - September 2023 Website Administration - September 2023 Information Technology - September 2023
Dissemination Agent Services - September 2023 Office Supplies
Postage Coples

		3,937.50
100.00
150.00
291.67
0.12
11.69
135.90	3,937.50
100.00
150.00
291.67
0.12
11.69
135.90	

KILINSKI I VAN '\VYK
Kilinski I Van Wyk PLLC

INVOICE
Invoice# 8109 Date: 12/10/2023 Due On: 01/09/2024

P.O. Box 6386

Tallahassee, Florida 32314 United States

Anabelle Island COD
475 WestTown Place Suite 114 St. Augustine, Florida 32092

Anabelle Island - General Counsel

Type	Attorney		Date	Notes	Quantity		Rate	Total Service	 JK	11/28/2023 Review TA and provide feedback on same;		0.30	$320.00		$96.00
confer re: recording documents and CDA
disclosures; confer re: audit report and conveyance status

Total	$96.00

Detailed Statement of Account

Current Invoice

Invoice Number	Due On	Amount Due
8109	01/09/2024	$96.00

Payments Received	Balance Due
$0.00	$96.00

Outstanding Balance Total Amount Outstanding

$96.00
$96.00

Please make all amounts payable to: Kilinski I Van Wyk PLLC Please pay within 30 days.

Page 1 of 1

Governmental Management Services, LLC
1001 Bradford Way
Kingston, TN 37763

Invoice

Bill To:
Anabelle Island COD 475 West Town Place Suite 114
St. Augustine, FL 32092

Invoice #: 41
Invoice Date: 111124
Due Date: 111124
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Management Fees - January 2024 Website Administration - January 2024 Information Technology - January 2024
Dissemination Agent Services - January 2024 Office Supplies
Postage Copies

		4,173.75
100.00
150.00
309.17
0.03
0.63
1.65	4,173.75
100.00
150.00
309.17
0.03
0.63
1.65	

Total	$4,735.23	
Payments/Credits	$0.00	
Balance Due	$4,735.23	

KILINSKI I VAN ,vYK
Kilinski I Van Wyk PLLC

INVOICE
Invoice# 8318 Date: 01/09/2024 Due On: 02/08/2024

P.O. Box 6386

Tallahassee, Florida 32314 United States

Anabelle Island COD
475 WestTown Place Suite 114 St. Augustine, Florida 32092

Anabelle Island - General Counsel

Type	Attorney	Date	Notes	Quantity	Rate	Total	
Service	GK	12/27/2023	Review website regarding updated compliance pursuant to section 189.069;	0.30	$280.00	$84.00	
			review public facility report status				
Service	RVW	12/31/2023	Monitor 2024 legislative bills impacting
District and provide summary of same.	0.20	$365.00	$73.00	
					Total	$157.00	

Detailed Statement of Account

Current Invoice		
Invoice Number	Due On	Amount Due	Payments Received	Balance Due	
8318	02/08/2024	$157.00	$0.00	$157.00	
			Outstanding Balance	$157.00	
			Total Amount Outstanding	$157.00	

Please make all amounts payable to: Kilinski I Van Wyk PLLC Please pay within 30 days.

Page 1 of 1

1240 Lawn Care Rd Green Cove Springs, FL 32043

Invoice	62251

Anabelle Island CDD Landscape Maintenance 2024

475 West Town Place suite 114
St. Augustine, FL 32092

Anabelle Island COD Landscape Maintenance 2024

Job #69882 - Anabelle Island COD Landscape Maintenance January 2024	$6,939.00

JAN 11. W'l.4

Thank you for your business.

REMIT PAYMENT TO:
United Land Services
12276 San Jose Blvd Suite 747
Jacksonville FL 32223

Subtotal   $6,939.00 Sales Tax	=$0=.00
Total		$6,939.00 Credits/Payments ====($=0=.0=0=) Balance Due	$6,939.00

p (904) 829-9255 I f

Governmental Management Services, LLC
1001 Bradford Way
Kingston, TN 37763

Bill To:
Anabelle Island CDD 475 West Town Place Suite114
St. Augustine, FL 32092

Invoice

Invoice #: 42
Invoice Date: 2/1124
Due Date: 2/1/24
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Management Fees - February 2024 Website Administration - February 2024 Information Technology -February 2024
Dissemination Agent Services - February 2024 Office Supplies
Postage Copies

		4,173.75
100.00
150.00
309.17
0.03
0.63
8.55	4,173.75
100.00
150.00
309.17
0.03
0.63
8.55	

Total	$4,742.13	
Payments/Credits	$0.00	
Balance Due	$4,742.13	

KILINSKI I VAN lVYK
Kilinski I Van Wyk PLLC

INVOICE
Invoice# 8561 Date: 02/11/2024 Due On: 03/12/2024

P.O. Box 6386

Tallahassee, Florida 32314 United States

Anabelle Island COD
475 WestTown Place Suite 114 St. Augustine, Florida 32092

AICDD-01 General
Anabelle Island - General Counsel

Type	Professional  Date	Notes	Quantity	Rate	Total

Service	JK	01/05/2024	Review Form 1 submittal requirements and ethics training requirements and prepare/ disseminate ethics memo for same.	0.10	$320.00	
Service	JK	01/08/2024	Confer with staff on tentative agenda	0.10	$320.00	
Service	LW	01/18/2024	Preparation of Tax-Exempt Filing Reminder to District Staff.	0.10	$180.00	
Service	RVW	01/31/2024	Distribute Legislative Weekly newsletter.: Monitor 2024 legislative bills impacting	0.20	$365.00	
			District and provide summary of same.			

$32.00

$32.00

$18.00

$73.00

Total	$155.00

Detailed Statement of Account

Current Invoice

Invoice Number 8561

Due On
03/12/2024

Amount Due
$155.00

Payments Received	Balance Due
$0.00	$155.00

Outstanding Balance
Total Amount Outstanding

$155.00
$155.00

Invoice# 8561 - 02/11/2024

Please make all amounts payable to: Kilinski I Van Wyk PLLC Please pay within 30 days.

Governmental Management Services, LLC
1001 Bradford Way
Kingston, TN 37763

Invoice

Bill To:
Anabelle Island CDD 475 West Town Place Suite 114
St. Augustine, FL 32092

Invoice#: 43
Invoice Date: 311124
Due Date: 311/24
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Management Fees - March 2024 Website Administration - March 2024 Information Technology -March 2024
Dissemination Agent Services - March 2024
Office Supplies
·Postage Copies		4,173.75
100,00
150.00
309.17
0.06 i.28 7.653	4,173.75
100.00
150.00
309.17
0.06
1.28
7.65	

Total	$4,741.91	
Payments/Credits	$0.00	
Balance Due	$4,741.91	

1240 Lawn Care Rd Green Cove Springs, FL 32043

Invoice	66779

Anabelle Island COD Landscape
Maintenance 2024

Governmental Management
Service
475 West Town Place Suite 114
St. Augustine, FL 32092

lll]lijlel;fj/,OC:dJl ss,
G	""-	=""Y,JX,  "'-~~	"	

¥	-	
Anabelle Island CDD Landscape Maintenance 2024	

Job #69882 • Anabelle Island CDD Landscape Maintenance February 2024	$6,939.00

Thank you for your business.

REMIT PAYMENT TO:
United Land Services
12276 San Jose Blvd Suite 747
Jacksonville FL 32223

Subtotal	$6,939.00
Sales Tax	$0.00

Total	$6,939.00
Credits/Payments	($0.00)

Balance Due	$6,939.00

p (904) 829-9255 I 1

KILINSKI I VAN ,vYK
Kilinski I Van Wyk PLLC

INVOICE
Invoice# 8823 Date: 03/11/2024 Due On: 04/10/2024

P.O. Box 6386
Tallahassee, Florida 32314 United States

Anabelle Island COD
475 West Town Place Suite 114 St. Augustine, Florida 32092

AICDD-01 General
Anabelle Island - General Counsel
Type	Professional Date	Notes	Quantity	Rate	 Total Service	 JK	02/01/2024 Confer re: tentative agenda and confer re:		0.10 $320.00	$32.00
same
Service	JK	02/15/2024 Distribute Legislative Weekly newsletter.:	0.20 $320.00	$64.00 Monitor 2024 legislative bills impacting
District and provide summary of same.

Total	$96.00

Detailed Statement of Account

Current Invoice		
Invoice Number	Due On	Amount Due	Payments Received	Balance Due	
8823	04/10/2024	$96.00	$0.00	$96.00	
			Outstanding Balance	$96.00	
			Total Amount Outstanding	$96.00	

Please make all amounts payable to: Kilinski I Van Wyk PLLC Please pay within 30 days.

Page 1 of 1

1240 Lawn Care Rd Green Cove Springs, FL 32043

Anabelle Island COD Landscape Maintenance 2024

Governmental Management Service
475 West Town Place
Suite 114
St. Augustine, FL 32092

Anabelle Island COD Landscape
Maintenance 2024

Job #79287 - Irrigation repairs proposed during February Inspection.			$850.00	
Labor to locate and diagnose, up to 2 hours -	1.00 Each	$175.00	$175.00		
zone 18
Repair drip line break - zone 6	2.00 Each	$50.00	$100.00		
Repair drip line break - zone 7	3.00 Each	$50.00	$150.00		
Repair lateral line break up to 1" pipe - zone	1.00 Each	$175.00	$175.00		
15
Repair lateral line break up to 1" pipe - zone 4	1.00 Each	$175.00	$175.00		
Repair lateral line break up to 1" pipe - zone 8	1.00 Each	$175.00	$175.00		

Thank you for your business.

REMIT PAYMENT TO:
United Land Services
12276 San Jose Blvd Suite 747
Jacksonville FL 32223

Subtotal		$850.00 Sales Tax			$0.00 Total	 $850.00
Credits/Payments	($0.00)

Balance Due	$850.00

p (904) 829-9255 I 1

2:: 

Anabelle Island COD Landscape
Maintenance 2024

.

s1l!.L1mm

Governmental Management
Service
475 West Town Place Suite 114
St. Augustine, FL 32092

1240 Lawn Care Rd Green Cove Springs, FL 32043

	--"

Anabelle Island COD Landscape Maintenance 2024

Job #69882 - Anabelle Island COD Llandscape Maintenance March 2024

Thank you for your business.

REMIT PAYMENT TO:
United Land Services
12276 San Jose Blvd Suite 747
Jacksonville FL 32223

p (904) 829-9255 I f

Subtotal   $6,939.00 Sales Tax	$0.0-0
Total		$6,939.00 Credits/Payments ====($=0=·=00=) Balance Due	$6,939.00

Anabelle Island
COMMUNITY DEVELOPMENT DISTRICT

General Fund

Check Request

Date	Amount		Authorized By	

March 20, 2024	
$111,375.55		
Oksana Kuzmuk	

Payable to:			
	
US Bank#l4			

Date Check Needed:	

Bud et Cate o	

;		

ASAP	001.300.20700.IO100

	

FY2024 Snesial Assessments	

	

(Attach sunnortin_q documentation for reouest.J	

Intended Use of Funds Renuested·

Governmental Management Services, LLC
1001 Bradford Way
Kingston, TN 37763

Invoice

Bill To:
Anabelle Island CDD 475 West Town Place Suite 114
St. Augustine, FL 32092

Invoice #: 44
Invoice Date: 4/1/24
Due Date: 4/1/24
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Management Fees • April 2024 Website Administration • April 2024 Information Technology -April 2024
Dissemination Agent Services -April 2024 Office Supplies
Postage Copies		4,173.75
100.00
150.00
309.17
0.09
39.23
11.55	4,173.75
100.00
150.00
309.17
0.09
39.23
11.55	

Total	$4,783.79	
Payments/Credits	$0.00	
Balance Due	$4,783.79	

Grau and Associates
951 W. Yamato Road, Suite 280 Boca Raton, FL 33431- www.graucpa.com

Phone: 561-994-9299	Fax: 561-994-5823

Anabelle Island Community Development District 475 West Town Place, Suite 114
St. Augustine, FL 32092

Invoice No.	25385 Date	 04101/2024

SERVICE	AMOUNT

Audit FYE 09/30/2023

$	5 600.00

Current Amount Due

$	5 600.00

0 - 30	31- 60	61 - 90	91 - 120	Over 120	Balance	
5,600.00	0.00	0.00	0.00	0.00	5,600.00	
Payment due upon receipt.

Invoice Number:	7268799	
Account Number:	277830000	
Invoice Date:	03/25/2024	
Direct Inquiries To:	Schuhle, Scott A	
Phone:	(954)-938-2476	

[!Ijbank.
Corporate Trust Services EP-MN-WN3L
60 Livingston Ave. st. Paul, MN 55107

Anabelle Island Community Development District ATTN James Perry
475 West Town Place, Suite 114 St. Augustine, FL 32092
United States
ANABELLE ISLAND COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT REVENUE BOND SERIES 2022

The following is a siatement of transactions pertaining to your account For further information please review the attached.	
STATEMENT SUMMARY

PLEASE REMIT BOTTOM COUPON PORTION OF THIS PAGE WITH CHECK PAYMENT OF INVOICE.

TOTAL AMOUNT DUE	$4,040.63
All invoices are due upon receipt.

Please detach at perforation and return bottom portion of the siatement with your check, payable to U.S. Bank.

ANABELLE ISLAND COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT REVENUE BOND SERIES 2022

Wire Instructions:
U.S. Bank
ABA # 091000022
Acct# 1-801-5013-5135
Trust Acct# 277830000
Invoice# 7268799 Attn: Fee Dept St. Paul

Please mail payments to:
U.S. Bank CM-9690
PO BOX 70870
St. Paul, MN 55170-9690

[!L1bank.

Invoice Number:	7268799	
Invoice Date:	03/25/2024	
Account Number:	277830000	
Direct Inquiries To:	Schuhle, Scott A	
Phone:	(954)-938-2476	

Corporate Trust Services EP-MN-WN3L
60 Livingston Ave.
St Paul, MN 55107

ANABELLE ISLAND COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT REVENUE BOND SERIES 2022

Accounts Included 277830000 In This Relationship:

277830001	277830002	277830003	277830004

277830005

CURRENT CHARGES SUMMARIZED FOR ENTIRE RELATIONSHIP
Detail of Current Charges	Volume	Rate	Portion of Year	Total Fees

04200 Trustee	1.00	3,750.00	100.00%	$3,750.00	
Subtotal Administration Fees - In Advance 03/01/2024 - 02/28/2025			$3,750.00	

Incidental Expenses 03/01/2024 to 0212812025	
3,750.00	
0.0775	$290.63	
Subtotal Incidental Expenses			$290.63	
TOTAL AMOUNT DUE			$4,040.63	

The fees shown on this Invoice are renective of the most recent fee schedule or notice of fee adjusiment provided by U.S. Bank.
Page 2of 2

1240 Lawn Care Rd Green Cove Springs, FL 32043

Bll.!11!;[0	"

Broperty Address

Anabelle Island CDD Landscape Maintenance 2024

Governmental Management Service
475 West Town Place Suite 114
St. Augustine, FL 32092

Anabelle Island CDD Landscape Maintenance 2024

item '	'	•	"	"	~	Amount
-	- -
Job #69882 - Anabelle Island CDD Landscape Maintenance April 2024	$6,939.00

Bhase IA	Monthly	Yearly	
Core Maintenance	$2,565	$30,780	
Includes Mowing, Edging, WC!C!d-C!ating, Debris Blowing, Shrub
Pruning, Small Tree Pruning (up to IO ft.), Rejuvenation Pruning			
(native grass),Wceding & Cleanup			
Fertilization & Chemical Treatments	$279	$3,348	
Includes Palm & Shrub Fertilization,Turl Fertilb::ation & Pest Control			
Applications			
Irrigation Inspections	$65	$780	
Includes Adjusting Heads and Nozzles, Seasonal Clock Adjustments,			
with Monthly Reports			
Total for Landscape Maintenance	$2,909	$34,908	

Bhase I B	Monthly	Yearly

Core Maintenance
Includes Mowing, Edging, Weed-eating, Debris Blowing, Shrub

$2,958	$35,496

Pruning, Small Tree Pruning (up to 10 ft.), Rejuvenation Pruning
(native grass),Weeding & Cleanup		
Fertilization & Chemical Treatments
Includes Palm & Shrub fcrtilization,TurlFertilization & Pest Control	$702	$8,424	
Applications			
Irrigation Inspections	$370	$4,440	
Includes Adiusting Heads and Nozzles, Seasonal Clock Adjustments,			
with Monthly Reports			
Total for Landscape Maintenance	$4,030	$48,360	

Thank you for your business.

REMIT PAYMENT TO:
United Land Services
12276 San Jose Blvd Suite 747
Jacksonville FL 32223

Subtotal	$6,939.00
Sales Tax	'$'-'Oc.c..0=-0:..
Total	$6,939.00
Credits/Payments ====($=0=.0=0::c:)
Balance Due	$6,939.00

Anabelle Island COD Landscape
Maintenance 2024

1240 Lawn Care Rd Green Cove Springs, FL 32043

Anabelle Island CDD Landscape Maintenance 2024

Governmental Management
Service
475 West Town Place Suite 114
St. Augustine, FL 32092

Job #91568 - Irrigation repairs proposed during April Inspection.

$683.00

Repair drip line break - zone 20	2.00 Each	$50.00	$100.00	
Repair drip line break - zone 21	2.00 Each	$50.00	$100.00	
Repair drip line break - zone 3	2.00 Each	$50.00	$100.00	
Repair drip line break - zone 5	5.00 Each	$50.00	$250.00	
Repair lateral line break 1 1/2" pipe - zone 10	1.00 Each	$215.00	$215.00	
Repair lateral line break up to 1" pipe - zone 7	1.00 Each	$175.00	$175.00	
Replace broken riser - zone 10	1.00 Each	$43.00	$43.00	

Thank you for your business.

REMIT PAYMENT TO:
United Land Services
12276 San Jose Blvd Suite 747
Jacksonville FL 32223

Subtotal		$683.00 Sales Tax			$0.00 Total	 $683.00
Credits/Payments	($0.00)

Balance Due	$683.00

1240 Lawn Care Rd Green Cove Springs, FL 32043

Anabelle Island COD Landscape Maintenance 2024

Governmental Management
Service
475 West Town Place Suite 114
St. Augustine, FL 32092

Anabelle Island COD Landscape Maintenance 2024

Job #77590 - Remove Dead Sylvester Palm tree at entry sand ridge rd. Replace 20-foot Sylvester Palm and install palm bracing.

$3,960.00

Subtotal		$3,960.00	
Sales Tax			$0.00	
Total		$3,960.00	
Credits/Payments		($0.00)	
Balance Due		$3,960.00	

Thank you for your business.

REMIT PAYMENT TO:
United Land Services
12276 San Jose Blvd Suite 747
Jacksonville FL 32223

PLEASE Fill OUT BELOW IF PAYING BY CREDIT CARD	

	
IG/JATUllE	/'.l/O'YH Pi-.10	

	MAKE CHECK PAYABl E IQ·	

Post Office Box 20122 Tampa, FL 33622-0122
(904) 262-5500

D /·3/e,,se check i/ adckc•ss below is in,:orr2r:/ and inoicartc' ch:Jnge on r&Y<"!S< sidcc

ACCOUNT NUMBER	DATE	BALANCE	
731491	4/29/2024	$920.00	

Anabelle Island COD Marilee Giles
475 WTown Pl
Suite 114
St Augustine, FL 32092

00000007314912001000000017739200000009200051

The Lake Doctors
Post Office Box 20122
Tampa, FL 33622-0122

Please Return this invoice with your payment and notify us of any changes to your contact information.

Annabelle Island CDD	Windsor Lakes Way	Green Cove Springs, FL 32043
Invoice Due Date  4/29/2024	Invoice	1913151	PO#	

Invoice Date	
Description	
Quantity	
Amount	
Tax	
Tota!	

4/29/2024	Water Management - Monthly	

$920.00	

$0.00

Credits Adjustment	

$920.00	

pond 1 treated for algae and shoreline weeds pond 2 treated for algae and shoreline weeds pond 3 treated for algae and shoreline weeds pond 4 treated for algae and shoreline weeds pond 5 treated for algae and shoreline weeds pond 6 treated for algae and shoreline weeds pond 7 treated for algae and shoreline weeds pond 8 treated for algae and shoreline weeds pond 9 treated for algae and shoreline weeds pond 10 inspection done
pond 11 inspection done
pond 12 inspection done				
Please provide remittance information when submitting payments, otherwise payments will be applied to the oldest outstanding invoices.			$0.00

$0.00	
			AMOUNT DUE	

Total Account Balance including this invoice:	I	$920.00	I	I

This Invoice Total:	I	$920.00	I

Click the "Pay Now" link to submit payment by ACH
Customer#:	731491
Portal Registration #:	88A94EE2
Customer E-mail(s):	mgiles@gmsnf.com,okuzmuk@gmsnf.com
Customer Portal Link:	www.lakedoctors.com/contact-us/

Corporate Address
4651 Salisbury Rd, Suite 155
Jacksonville, FL 32256

Set Up Customer Portal to pay invoices online, set up recurring payments, view payment history, and edit contact information

1240 Lawn Care Rd Green Cove Springs, FL 32043

Anabelle Island COD Landscape
Maintenance 2024

Governmental Management
Service
475 West Town Place Suite 114
St. Augustine, FL 32092

Anabelle Island CDD Landscape Maintenance 2024

Job #93176 - Landscape Enhancement-Fixed Price - Deliver and install 2 Pallets of Saint Augustine sod Floratam. Prep and repair sand ridge entrance due to underground utilities damage.

$1,297.00

Thank you for your business.

REMIT PAYMENT TO:
United Land Services
12276 San Jose Blvd Suite 747
Jacksonville FL 32223

Subtotal			$1,297.00 Sales Tax				$0.00 Total	$1,297.00
Credits/Payments	($0.00)

Balance Due	$1,297.00

.. ...

p (904) 829-9255 If

Anabelle Island CDD Landscape Maintenance 2024

Governmental Management Service
475 West Town Place
Suite 114
St. Augustine, FL 32092

Anabelle Island COD Landscape Maintenance 2024

Job #91613 - Cut down two pine trees leaning towards 2749 Windsor lakes way. Cut and remove uprooted hardwood tree. to completed by Professional tree service.

Work

$3,705.00

Thank you for your business.

REMIT PAYMENT TO:
United Land Services
12276 San Jose Blvd Suite 747
Jacksonville FL 32223

Subtotal	$3,705.00
Sales Tax	'$'-'0"-.0=-0=-
Total	$3,705.00
Credits/Payments ===::c($=0=.0=0:c:)
Balance Due	$3,705.00

p (904) 829-9255 I I