Lake Deer Community Development District

Meeting Agenda April 23, 2026

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Lake Deer
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
April 16, 2026

Board of Supervisors Meeting
Lake Deer Community Development District

Dear Board Members:
A regular meeting of the Board of Supervisors of the Lake Deer Community Development District will be held Thursday, April 23, 2026 at 11:00 AM at the Offices of PRIME Community Management, 375 Avenue A SE, Winter Haven, FL 33880.
Zoom Video Link: https://us06web.zoom.us/j/82629254883
Zoom Call-In Number: 1-646-876-9923
Meeting ID: 826 2925 4883
Following is the advance agenda for the meeting:

Board of Supervisors Meeting

Roll Call
Public Comment Period (Public Comments are limited to three (3) minutes each)
Approval of Minutes of the February 26, 2026 Board of Supervisors Meeting
Consideration of Resolution 2026-12 Approving the Proposed Fiscal Year 2026/2027 Budget and Setting the Public Hearing on the Adoption of the Fiscal Year 2026/2027 Budget (Suggested Date: July 23, 2026)
Presentation of Fiscal Year 2025 Audit Report
Staff Reports
Attorney
Engineer
Field Manger’s Report
District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
Presentation of Number of Registered Voters—310
Other Business
Supervisors Requests and Audience Comments
Appointment of Audit Committee
Adjournment

Audit Committee Meeting

Roll Call
Public Comment Period

Audit Services
Approval of Request for Proposals and Selection Criteria
Approval of Notice of Request for Proposals for Audit Services
Public Announcement of Opportunity to Provide Audit Services
Adjournment

MINUTES

MINUTES OF MEETING LAKE DEER
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Lake Deer Community Development District was held on Thursday, February 26, 2026 at 11:00 a.m. at the Offices of PRIME Community Management, 375 Avenue A SE, Winter Haven, Florida.

Present and constituting a quorum:

Bobbie Shockley	Chairperson
Lindsey Roden	Vice Chairperson
Jessica Spencer	Assistant Secretary
Kristin Cassidy	Assistant Secretary
Emily Hazelrig	Assistant Secretary Also present were:
Jill Burns	District Manager, GMS
Meredith Hammock	District Counsel, Kilinski Van Wyk Megan Birnholz-Couture by Zoom	District Counsel, Kilinski Van Wyk Rey Malave by Zoom	District Engineer, Dewberry
Chace Arrington by Zoom	District Engineer, Dewberry
Joel Blanco	Field Manager, GMS

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the meeting to order and called the roll. Five Supervisors were present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Burns opened the public comment period. Hearing no public comments, the next item followed.

THIRD ORDER OF BUSINESS	Approval of Minutes of the December 17, 2025
Board of Supervisors Meeting
Ms. Burns presented the minutes from the December 17, 2025 Board of Supervisors meeting. She asked for any questions, comments, or corrections.

On MOTION by Ms. Spencer, seconded by Ms. Roden, with all in favor, the Minutes of the December 17, 2025 Board of Supervisors Meeting, were approved.

FOURTH ORDER OF BUSINESS	Public Hearing
Public Hearing on the Adoption of Parking and Towing Policies for the District
Ms. Burns asked to open the public hearing.

On MOTION by Ms. Spencer, seconded by Ms. Shockley, with all in favor, Opening the Public Hearing, was approved.

Consideration of Resolution 2026-11 Adopting Parking and Towing Policies for the District
Ms. Burns presented Resolution 2026-11. She provided a brief rundown of the policy that’s being proposed. She explained that the Board has received complaints from residents mostly regarding oversized commercial vehicles that are parked within the community overnight. She noted that in order to adopt a street parking and towing policy, the Board has to go through a public hearing to adopt this rule and then their recourse for that would be towing. She pointed out that the District can’t levy fines. The policy that is in place is related to oversized vehicles overnight. She noted that if there is a vendor providing service to a residents home during the day where they may be parked on the street, they can’t be there overnight. She further explained that this is going to prevent long term parking of people leaving semis and things like that in the community. She also stated that they have the mailbox spots designated as five-minute parking so that people are not parked there long term overnight. Also, on the agreement also includes no overnight parking at the amenity from 10 p.m. to 6 a.m. She stated the agreement is included in the package for review and is also posted on the website. She opened the public comment period.
A resident commented that their issue isn’t with the vendor parking, but it’s the actual resident parking for two, three, and four days a week, 24 hours a day. They stated they don’t think this policy should apply to the vendors.

A resident commented concerns of residents parking their regular vehicles by the stop sign, which is an eye sore, noisy, and leaving big oil stains. They also noted a vehicle parking near the mailboxes.
A resident commented concerns of residents parking on the side of the road making it hard to navigate down the street.
A resident also commented concerns of where residents are parking their vehicles. A resident commented concerns with parking causing blind spots.
A resident commented concerns with residents parking.
Ms. Burns addressed all the residents’ concerns. She explained that all their concerns were brought to the Board previously, which is why they are holding this hearing today. She further explained that if the Board chooses to adopt this policy that’s presented, a lot of these issues will be taken care of.

On MOTION by Ms. Shockley, seconded by Ms. Roden, with all in favor, Resolution 2026-11 Adopting Parking and Towing Policies for the District, was approved.

Presentation of Agreement for Towing Services with Downtown Tow & Hold, LLC
Ms. Burns presented the agreement for towing services with Downtown Tow & Hold, LLC. She explained that they are limited in the vendors they can pick because by Florida statute, they have to be within a certain radius of the community. Ms. Hammock clarified that the District isn’t paying for this towing vendor, they will recoup any costs from towing vehicles. The District will only pay for the signs, which is minimal and within their overall contingency budget.

On MOTION by Ms. Shockley, seconded by Ms. Roden, with all in favor, the Agreement for Towing Services with Downtown Tow & Hold, LLC, was approved.

Consideration of Proposal for Parking Sign Purchase and Installation from GMS
Mr. Blanco presented a proposal for six parking signs purchase and installation from GMS totaling $1,531.

On MOTION by Ms. Shockley, seconded by Ms. Spencer, with all in favor, the Proposal for Parking Sign Purchase and Installation from GMS, was approved.

Ms. Burns asked to close the public hearing.

On MOTION by Ms. Roden, seconded by Ms. Spencer, with all in favor, Closing the Public Hearing, was approved.

FIFTH ORDER OF BUSINESS	Consideration of 2026 Contract Agreement
with Polk County Property Appraiser
Ms. Burns presented the 2026 contract agreement with Polk County property appraiser. She explained that the Polk County property appraiser provides their office with a listing of all the parcels within the community. She further explained that they then use that to collect the assessments on the tax bill. She stated this is an agreement they have in place every year, but Polk County requires an annual renewal, so this is just their standard form.

On MOTION by Ms. Shockley, seconded by Ms. Spencer, with all in favor, the 2026 Contract Agreement with Polk County Property Appraiser, was approved.

SIXTH ORDER OF BUSINESS	Staff Reports
A. Attorney
Ms. Hammock had nothing to report to the Board today.

B. Engineer
Mr. Arrington had nothing to report to the Board today.

C. Field Manager’s Report
Mr. Blanco reviewed the field manager’s report. He stated they have been reviewing the landscaping after the cold snap. They’ve taken inventory of what was affected by the cold snap. He explained that they are currently waiting until the end of March to really take inventory of things that could bounce back, plants that could be trimmed and regrown, or just plants that flat out didn’t make it. He noted that they should come back with a proposal at the next meeting for

plants that should be replaced, which is mostly minor plants. He pointed out that they also completed a couple of maintenance items including fence repairs, switched out hinges on the playground to be self-closing, added some additional amenity signs in preparation for the high season of the amenity use, as well as completed some dog park repairs, filled in holes and some fence repairs on the dog park area. He concluded the field manager report review.

C. District Managers Report
Approval of the Check Register
Ms. Burns presented the check register which was included in the agenda package for review. She offered to answer any questions the Board may have.

On MOTION by Ms. Shockley, seconded by Ms. Spencer, with all in favor, the Check Register, was approved.

Balance Sheet & Income Statement
Ms. Burns stated the financial statements were included in the agenda package for review.
There is no action necessary from the Board.

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

EIGHTH ORDER OF BUSINESS	Supervisors'	Requests	and	Audience
Comments
A resident asked what they were doing about the street. Ms. Burns explained that once they put the policy in place, which they just did, they have to order signs, and they have to be installed. She stated they usually send a mail notice to residents to give them a little bit of a notice. Then, the towing vendor will patrol the community and enforce the policy. She noted that they will mostly patrol at night.
A resident asked about cameras in the community. Ms. Burns explained that the cameras are from the builders who temporarily put them up at the construction sites to deter theft. The resident also asked if the CDD fees on their side are separate from the rental side. Ms. Burns responded that everybody within the boundary of Lake Deer CDD pays an assessment to maintain all the CDD owned property. The resident asked if they could have access to the meeting

recordings. Ms. Burns response that all the agendas and minutes are on the CDD website, and the recordings are available, but they will need to email Ms. Burns, and then she can send the recording. Ms. Burns stated the map of the entire community, and every roadway is going to be highlighted and it’s going to be areas subject to towing. The resident asked about the Board seats. Ms. Burns explained that under Florida statutes, the threshold for resident turnover once a District has been established for at least six years and there are at least 250 registered voters within the community, the following landowner election, two seats transition to what they call resident electors. She explained that the seats have to be filled by residents within the community, which would be somebody who is 18 years of age, a citizen of the United States of America, and a resident of the community. She pointed out that they do not need to be a property owner with the community to qualify, they can be a renter in the community who’s registered to vote.
A resident asked about the CDD maintains and what the HOA maintains. Ms. Burns explained that the CDD owns and maintains common areas, amenities, roadways, stormwater in the community and the HOA only does covenants and restrictions and things like ARC approval.
A resident asked who pays the Board and staff’s salaries. Ms. Burns responded that all the services that are provided by the CDD are part of their assessments.

NINTH ORDER OF BUSINESS	Adjournment
Ms. Burns asked for a motion to adjourn the meeting.

On MOTION by Ms. Shockley, seconded by Ms. Roden, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

RESOLUTION 2026-12

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LAKE DEER COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2027 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to June 15, 2026, prepared and submitted to the Board of Supervisors (“Board”) of the Lake Deer Community Development District (“District”) a proposed budget (“Proposed Budget”) for the Fiscal Year beginning October 1, 2026, and ending September 30, 2027 (“Fiscal Year 2027”); and
WHEREAS, the Board has considered the Proposed Budget and desires to set the required public hearing thereon.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE LAKE DEER COMMUNITY DEVELOPMENT DISTRICT:

PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2027 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.

SETTING A PUBLIC HEARING. A public hearing on said approved Proposed Budget is hereby declared and set for the following date, hour and location:

DATE:	Thursday, July 23, 2026
HOUR:	11:00 a.m.
LOCATION:	Office of PRIME Community Management
375 Avenue A SE Winter Haven, FL 33880
TRANSMITTAL  OF  PROPOSED  BUDGET  TO  LOCAL  GENERAL
PURPOSE GOVERNMENT. The District Manager is hereby directed to submit a copy of the Proposed Budget to Polk County, Florida at least sixty (60) days prior to the hearing set above.
POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget on the District’s website at least two (2) days before the budget hearing date as set forth in Section 2, and shall remain on the website for at least forty-five (45) days.

PUBLICATION OF NOTICE. Notice of this public hearing shall be published in the manner prescribed in Florida law.

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 23RD DAY OF APRIL 2026.

ATTEST:	LAKE DEER
COMMUNITY DEVELOPMENT DISTRICT

By: 	

Secretary	Its: 	

Exhibit A:	Proposed Budget for Fiscal Year 2027

Lake Deer
Community Development District

Proposed Budget
FY 2027

Table of Contents

1-2

3-7

8

9

General Fund

General Fund Narrative

Debt Service Fund Series 2022

Amortization Schedule Series 2022

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	3/31/26	6 Months	9/30/26	FY2027	

Revenues						
Assessments	$	552,766	$	547,474	$	5,291	$	552,766	$	590,271	
Interest Income	-	3,121	3,121	6,243	-	
Carry Forward Surplus	-	-	-	-	8,572	
Total Revenues	$	552,766	$	550,596	$	8,413	$	559,009	$	598,843	

Expenditures						
General & Administrative						
Supervisor Fees	$	12,000	$	3,200	$	6,000	$	9,200	$	12,000	
FICA Expense	738	245	492	737	738	
Engineering	12,500	2,050	6,250	8,300	12,500	
Attorney	25,000	3,326	12,500	15,826	20,000	
Annual Audit	6,000	-	5,800	5,800	6,000	
Assessment Administration	5,408	5,408	-	5,408	5,678	
Arbitrage	450	-	450	450	450	
Dissemination	5,565	450	2,783	3,233	5,843	
Amortization Schedules	1,000	2,783	-	-	1,000	
Trustee Fees	4,500	-	4,500	4,500	4,500	
Management Fees	45,000	22,500	22,500	45,000	47,250	
Information Technology	1,947	974	973	1,947	2,044	
Website Maintenance	1,298	649	649	1,298	1,363	
Postage & Delivery	1,000	921	500	1,421	1,000	
Insurance	6,878	6,340	-	6,340	6,974	
Copies	500	-	250	250	500	
Legal Advertising	2,500	3,133	500	3,633	2,500	
Other Current Charges	1,262	167	631	798	1,262	
Office Supplies	625	12	313	325	625	
Reserve Study	-	-	-	-	6,000	
Dues, Licenses & Subscriptions	175	175	-	175	175	
Total General & Administrative	$	134,345	$	52,332	$	65,090	$	114,640	$	138,402	

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	3/31/26	6 Months	9/30/26	FY2027	
Operations & Maintenance						
Field Expenditures
Property Insurance	
$	10,210	
$	9,607	
$	-	
$	9,607	
$	9,127	
Field Management	15,450	7,725	7,725	15,450	16,223	
Landscape Maintenancce	84,384	42,192	42,192	84,384	100,584	
Landscape Replacement	10,000	4,265	5,000	9,265	15,000	
Lake Maintenance	16,800	9,670	10,680	20,350	22,980	
Streetlights	45,000	22,256	22,500	44,756	45,000	
Electric	3,500	196	1,750	1,946	3,500	
Water & Sewer	36,000	8,923	18,000	26,923	36,000	
Sidewalk & Asphalt Maintenance	2,500	-	1,250	1,250	2,500	
Irrigation Repairs	7,500	1,245	2,500	3,745	5,000	
General Repairs & Maintenance	15,000	1,005	7,500	8,505	10,000	
Field Contingency	10,000	2,766	5,000	7,766	10,000	
Subtotal Field Expenditures	$	256,344	$	109,850	$	124,097	$	233,947	$	275,914	

Amenity Expenditures
Amenity - Electric	

$	14,400	

$	12,110	

$	7,200	

$	19,310	

$	27,500	
Amenity - Water	10,000	10,057	5,000	15,057	18,000	
Playground Lease	36,366	18,183	18,183	36,366	36,366	
Internet	2,500	671	693	1,363	1,320	
Pest Control	1,300	450	650	1,100	1,080	
Janitorial Services	15,000	5,540	7,500	13,040	15,000	
Security Services	12,500	3,388	6,250	9,638	12,500	
Pool Maintenance	32,136	15,600	16,068	31,668	32,040	
Amenity Management	12,875	6,438	6,438	12,875	13,261	
Amenity Repairs & Maintenance	10,000	-	5,000	5,000	10,000	
Holiday Lighting	7,500	7,460	-	7,460	7,460	
Amenity Contingency	7,500	1,280	3,750	5,030	10,000	
Subtotal Amenity Expenditures	$	162,077	$	81,176	$	76,731	$	157,907	$	184,527	
						
Total Operations & Maintenance	$	418,421	$	191,026	$	200,828	$	391,854	$	460,441	
						
Total Expenditures	$	552,766	$	243,358	$	265,918	$	506,494	$	598,843	
						
Excess Revenues/(Expenditures)	$	-	$	307,238	$	(257,505)	$	52,515	$	-	
				
Gross Assessments	
$	634,700	
Discount  $	(44,429) 
Net Assessments $	590,271

Product	
Assessable Units	
Net Assessments	
Net Per Unit	
Gross Per Unit	
Single Family	577	$590,271	$1,023.00	$1,100.00	
	577	$590,271			

Product	
FY2027	
FY2026	Increase/ (Decrease)	
	Single Family	$1,100.00	$1,030.11	$69.89	

Revenues:

Assessments

The District will levy a non-ad valorem assessment on all the assessable property within the District in order to pay for operating expenditures during the fiscal year.

Expenditures:

General & Administrative:

Supervisor Fees

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

FICA Expense

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

Engineering

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

Attorney

The District's legal counsel, Kilinski | Van Wyk, will be providing general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis. The District has an agreement with Grau & Associates.

Assessment Administration

The District has contracted Governmental Management Services – Central Florida, LLC, to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage

The District has contracted AMTEC to annually calculate the District’s Arbitrage Rebate Liability on its Series 2022 bond issuance.

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is contracted with Governmental Management Services – Central Florida, LLC for its Series 2022 bond issuance.

Amortization Schedules

In the event of an Optional Redemption, an additional is incurred for the creation of new revised amortization schedule. The fee is per schedule, per bond issue.

Trustee Fees

The District will incur trustee related costs with the issuance of its Series 2022 bond.
Management Fees

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

Information Technology

Represents various cost with Governmental Management Services – Central Florida LLC of information technology for the District with such as video conferencing, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc.

Website Maintenance

Represents the costs with Governmental Management Services – Central Florida, LLC 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.

Postage & Delivery

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

Insurance

The District’s general liability and public official’s liability insurance coverages with Florida Insurance Alliance.

Copies

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

Legal Advertising

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

Other Current Charges

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

Office Supplies

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

Dues, Licenses & Subscriptions

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

Operations & Maintenance:

Field Expenditures

Property Insurance

The District’s estimated property insurance coverages with Florida Insurance Alliance.

Field Management

Represents the estimated costs of onsite field management of contracts for the District such as landscape and lake maintenance. Services to include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Landscape Maintenance

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

Landscape Replacement

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

Lake Maintenance

Represents the estimated costs to maintain the lakes within the District’s boundaries.

Streetlights

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

Electric

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

Water & Sewer

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

Irrigation Repairs

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

General Repairs & Maintenance

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

Field Contingency

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

Amenity Expenditures

Amenity - Electric

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

Amenity – Water

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

Playground Lease

The District will enter into a leasing agreement for playgrounds installed in the community.

Internet

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

Pest Control

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

Janitorial Services

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

Security Services

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

Pool Maintenance

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

Amenity Management

Amenity Management provides access card issuance through registration, proof of residency, and photo identification. The team also provides keycard troubleshooting for issues and concerns related to access control. Staff reviews security concerns and amenity policy violations via remote camera monitoring on an as-needed basis. Districts are provided electronic communication for District news and direct remote customer service through phone and email directly to the Amenity Access Team.

Amenity Repairs & Maintenance

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

Holiday Lighting

Represents funds allocated to decorate the District for holiday seasons.

Amenity Contingency

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

Lake Deer
Community Development District Proposed Budget
Debt Service Fund Series 2022

Description	Adopted Budget
FY2026	Actuals Thru
3/31/26	Projected Next
6 Months	Projected Thru
9/30/26	Adopted Budget
FY2027	

Revenues						
Assessments - On Roll	$	542,703	$	537,524	$	5,179	$	542,703	$	542,703	
Interest	$	57,595	$	8,671	$	12,139	$	20,810	$	10,405	
Carryforward Surplus	$	788,628	$	739,816	$	-	$	739,816	$	1,293,587	
Total Revenues	$	1,388,926	$	1,815,268	$	17,318	$	1,832,587	$	1,846,695	

Expenditures						
Interest Payment - 11/01	$	209,500	$	209,500	$	-	$	209,500	$	206,800	
Interest Payment - 05/01	$	209,500	$	-	$	209,500	$	209,500	$	206,800	
Principal Payment - 05/01	$	120,000	$	-	$	120,000	$	120,000	$	125,000	

Transfer Out	
$	-	
$	-	
$	-	
$	-	
$	-	
Total Expenditures	$	539,000	$	209,500	$	329,500	$	539,000	$	538,600	
						
Net Change in Fund Balance	$	849,926	$	1,605,768	$	(312,182)	$	1,293,587	$	1,308,095	

Interest Payment 11/1/27  $	203,988	

Product	
Assessable Units	Maximum Annual Debt Service	
Net Per Unit	
Gross Per Unit	
Single Family	402	$542,703	$1,350	$1,451.62	
No Debt	175	$0	$0	$0	
	577	$542,703			

Lake Deer Community Development District Special Assessment Bonds Series 2022
Amortization Schedule

DATE		BALANCE	PRINCIPAL	INTEREST	TOTAL	

11/01/25	
$	
7,630,000.00	$	
-	$	
209,500.00  $	
209,500.00	
05/01/26	$	7,630,000.00	$	120,000.00  $	209,500.00  $	-	
11/01/26	$	7,510,000.00	$	-	$	206,800.00  $	536,300.00	
05/01/27	$	7,510,000.00	$	125,000.00  $	206,800.00  $	-	
11/01/27	$	7,385,000.00	$	-	$	203,987.50  $	535,787.50	
05/01/28	$	7,385,000.00	$	135,000.00  $	203,987.50  $	-	
11/01/28	$	7,250,000.00	$	-	$	200,612.50  $	539,600.00	
05/01/29	$	7,250,000.00	$	140,000.00  $	200,612.50  $	-	
11/01/29	$	7,110,000.00	$	-	$	197,112.50  $	537,725.00	
05/01/30	$	7,110,000.00	$	150,000.00  $	197,112.50  $	-	
11/01/30	$	6,960,000.00	$	-	$	193,362.50  $	540,475.00	
05/01/31	$	6,960,000.00	$	155,000.00  $	193,362.50  $	-	
11/01/31	$	6,805,000.00	$	-	$	189,487.50  $	537,850.00	
05/01/32	$	6,805,000.00	$	165,000.00  $	189,487.50  $	-	
11/01/32	$	6,640,000.00	$	-	$	185,362.50  $	539,850.00	
05/01/33	$	6,640,000.00	$	170,000.00  $	185,362.50  $	-	
11/01/33	$	6,470,000.00	$	-	$	180,687.50  $	536,050.00	
05/01/34	$	6,470,000.00	$	180,000.00  $	180,687.50  $	-	
11/01/34	$	6,290,000.00	$	-	$	175,737.50  $	536,425.00	
05/01/35	$	6,290,000.00	$	190,000.00  $	175,737.50  $	-	
11/01/35	$	6,100,000.00	$	-	$	170,512.50  $	536,250.00	
05/01/36	$	6,100,000.00	$	205,000.00  $	170,512.50  $	-	
11/01/36	$	5,895,000.00	$	-	$	164,875.00  $	540,387.50	
05/01/37	$	5,895,000.00	$	215,000.00  $	164,875.00  $	-	
11/01/37	$	5,680,000.00	$	-	$	158,962.50  $	538,837.50	
05/01/38	$	5,680,000.00	$	225,000.00  $	158,962.50  $	-	
11/01/38	$	5,455,000.00	$	-	$	152,775.00  $	536,737.50	
05/01/39	$	5,455,000.00	$	240,000.00  $	152,775.00  $	-	
11/01/39	$	5,215,000.00	$	-	$	146,175.00  $	538,950.00	
05/01/40	$	5,215,000.00	$	250,000.00  $	146,175.00  $	-	
11/01/40	$	4,965,000.00	$	-	$	139,300.00  $	535,475.00	
05/01/41	$	4,965,000.00	$	265,000.00  $	139,300.00  $	-	
11/01/41	$	4,700,000.00	$	-	$	132,012.50  $	536,312.50	
05/01/42	$	4,700,000.00	$	280,000.00  $	132,012.50  $	-	
11/01/42	$	4,420,000.00	$	-	$	124,312.50  $	536,325.00	
05/01/43	$	4,420,000.00	$	300,000.00  $	124,312.50  $	-	
11/01/43	$	4,120,000.00	$	-	$	115,875.00  $	540,187.50	
05/01/44	$	4,120,000.00	$	315,000.00  $	115,875.00  $	-	
11/01/44	$	3,805,000.00	$	-	$	107,015.63  $	537,890.63	
05/01/45	$	3,805,000.00	$	335,000.00  $	107,015.63  $	-	
11/01/45	$	3,470,000.00	$	-	$	97,593.75  $	539,609.38	
05/01/46	$	3,470,000.00	$	355,000.00  $	97,593.75  $	-	
11/01/46	$	3,115,000.00	$	-	$	87,609.38  $	540,203.13	
05/01/47	$	3,115,000.00	$	375,000.00  $	87,609.38  $	-	
11/01/47	$	2,740,000.00	$	-	$	77,062.50  $	539,671.88	
05/01/48	$	2,740,000.00	$	395,000.00  $	77,062.50  $	-	
11/01/48	$	2,345,000.00	$	-	$	65,953.13  $	538,015.63	
05/01/49	$	2,345,000.00	$	420,000.00  $	65,953.13  $	-	
11/01/49	$	1,925,000.00	$	-	$	54,140.63  $	540,093.75	
05/01/50	$	1,925,000.00	$	440,000.00  $	54,140.63  $	-	
11/01/50	$	1,485,000.00	$	-	$	41,765.63  $	535,906.25	
05/01/51	$	1,485,000.00	$	465,000.00  $	41,765.63  $	-	
11/01/51	$	1,020,000.00	$	-	$	28,687.50  $	535,453.13	
05/01/52	$	1,020,000.00	$	495,000.00  $	28,687.50  $	-	
11/01/52	$	525,000.00  $	-	$	14,765.63  $	538,453.13	
05/01/53	$	525,000.00  $	525,000.00  $	14,765.63  $	539,765.63	
		$	7,630,000.00  $	7,644,087.50  $	15,274,087.50	

Section V

LAKE DEER
COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

LAKE DEER COMMUNITY DEVELOPMENT DISTRICT POLK 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 FL Statute 218.39 (3) (c)	23	
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	

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 PURSUANT TO THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
27-28	

INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
Lake Deer Community Development District Polk County, Florida

1001 Yamato Road ▪ Suite 301 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 Lake Deer Community Development District, Polk County, Florida (“District”) as of and for the fiscal year ended September 30, 2025, 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, 2025, 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 10, 2026, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, 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 10, 2026

MANAGEMENT’S DISCUSSION AND ANALYSIS
Our discussion and analysis of Lake Deer Community Development District, Polk County, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2025. 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 $20,365,766.

The change in the District’s total net position in comparison with the prior fiscal year was $1,500,961, 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, 2025, the District’s governmental funds reported combined ending fund balances of
$1,224,748, a decrease of ($335,505) 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 the remainder is unassigned fund balance in the general fund 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 basic financial statements. The District’s basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

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

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

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

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

Fund Financial Statements

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

OVERVIEW OF FINANCIAL STATEMENTS (Continued)
Governmental Funds

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

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

The District maintains three 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 the 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,
2025	2024	
Current and other assets	$	1,266,737	$	1,755,742	
Capital assets, net of depreciation	27,047,620	26,739,814	
Total assets	28,314,357	28,495,556	
Current liabilities	216,572	403,242	
Long-term liabilities	7,732,019	9,227,509	
Total liabilities	7,948,591	9,630,751	
Net position	
Net investment in capital assets	19,315,601	17,512,305	
Restricted	836,060	1,090,553	
Unrestricted	214,105	261,947	
Total net position	$  20,365,766	$  18,864,805	

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

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

The District’s net position increased during the most recent fiscal year. The majority of the increase is the result of the receipt of assessment prepayments during the current fiscal year.
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,
2025	2024

Revenues:
Program revenues
Charges for services	$	2,357,568	$	7,442,739	
Operating grants and contributions	62,208	164,065	
Capital grants and contributions	17,170	2,229,600	
Total revenues	2,436,946	9,836,404	
Expenses:	
General government	95,261	104,414	
Maintenance and operations	238,603	94,762	
Recreation	139,344	984	
Interest	462,777	697,917	
Total expenses	935,985	898,077	
Change in net position	1,500,961	8,938,327	
Net position - beginning	18,864,805	9,926,478	
Net position - ending	$  20,365,766	$  18,864,805	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2025, was $935,985. The costs of the District’s activities were funded by program revenues. Program revenues were comprised of assessments, interest income and Developer contributions during the fiscal year. In total, expenses increased from the prior year. The increase in expenses is due to an increase in maintenance and operations expenses as well as an increase in recreation expenses.

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 budgeted amounts, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. The general fund budget for the fiscal year ended September 30, 2025, was amended to increase revenues by $1,839, increase appropriations by $61,221, and increase other financing sources by $59,382.

CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets

At September 30, 2025, the District had $27,084,522 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $36,902 has been taken, which resulted in a net book value of $27,047,620. More detailed information about the District’s capital assets is presented in the notes of the financial statements.
Capital Debt

At September 30, 2025, the District had $7,630,000 Bonds and $102,019 Notes 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

The District expects an increase in general operations in the subsequent year as the District is built out. CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, landowners, 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 Lake Deer Community Development District’s Finance Department at 219 E. Livingston Street, Orlando, FL 32801.

LAKE DEER COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2025

	Governmental
	Activities		
ASSETS
Cash	
$	239,536	
Assessments receivable	3,003	
Prepaid items	18,977	
Restricted assets:
Investments	
1,005,221	
Capital assets:
Nondepreciable	
26,954,280	
Depreciable, net		93,340 	
Total assets		28,314,357 	

LIABILITIES
Accounts payable	

41,989	
Accrued interest payable	174,583	
Non-current liabilities:
Due within one year	
143,551	
Due in more than one year		7,588,468 	
Total liabilities		7,948,591 	

NET POSITION
Net investment in capital assets	

19,315,601	
Restricted for debt service	835,471	
Restricted for capital projects	589	
Unrestricted		214,105 	
Total net position	 $	20,365,766 	

See notes to the financial statements

STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Net (Expense) Revenue and Changes in Net
	Program Revenues	Position   

Functions/Programs	Expenses Primary government:
Governmental activities:

Charges for Services

Operating Grants and Contributions

Capital Grants and Contributions

Governmental Activities

General government

$	95,261	$

95,261	$	-	$	-	$	-

Maintenance and operations	238,603	387,026	-	17,170	165,593	
Recreation	139,344	-	-	-	(139,344)	
Interest on long-term debt	462,777	1,875,281	62,208	-	1,474,712	
Total governmental activities	935,985	2,357,568	62,208	17,170	1,500,961	

Change in net position	
1,500,961	
Net position - beginning		18,864,805 	
Net position - ending	 $	20,365,766 	

See notes to the financial statements

BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2025

	Major Funds	
Capital

Total Governmental

General

Debt Service

Projects

Funds

ASSETS		
Cash	$	239,536	$	-	$	-	$	239,536	
Investments	-	1,004,632	589	1,005,221	
Due from other funds	-	5,422	-	5,422	
Assessments receivable	3,003	-	-	3,003	
Prepaid items	18,977	-	-	18,977	
Total assets	$	261,516	$  1,010,054	$	589	$	1,272,159	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	41,989	$	-	$	-	$	41,989	
Due to other funds	5,422	-	-	5,422	
Total liabilities	47,411	-	-	47,411	

Fund balances:
Nonspendable:
Prepaid items		18,977		-		-		18,977	
Restricted for:									
Debt service		-		1,010,054		-		1,010,054	
Capital projects		-		-		589		589	
Unassigned		195,128		-		-		195,128	
Total fund balances		214,105		1,010,054		589		1,224,748	

Total liabilities and fund balances	
$	
261,516	
$	
1,010,054	
$	
589	
$	
1,272,159	

See notes to the financial statements

RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2025

Fund balance - governmental funds	$	1,224,748
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	27,084,522
Accumulated depreciation	   (36,902)    27,047,620
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		(174,583)	
Bonds payable		(7,630,000)	
Note payable			(102,019)	(7,906,602) 	

Net position of governmental activities	 $	20,365,766 

See notes to the financial statements

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

		Major Funds		Total	
				Governmental	
	General	Debt Service	Capital Project	Funds	
REVENUES					
Assessments	$	482,287	$	1,875,281	$	-	$	2,357,568	
Developer Contributions	-	-	15,907	15,907	
Interest	-	62,208	1,263	63,471	
Total revenues	482,287	1,937,489	17,170	2,436,946	

EXPENDITURES
Current:
General government	

95,261	

-	

-	

95,261	
Maintenance and operations	238,603	-	-	238,603	
Recreation Debt service:
Principal	102,442

20,490	-

1,475,000	-

-	102,442

1,495,490	
Interest	15,870	480,077	-	495,947	
Capital outlay	57,406	-	287,302	344,708	
Total expenditures	530,072	1,955,077	287,302	2,772,451	

Excess (deficiency) of revenues over (under) expenditures	

(47,785)	

(17,588)	

(270,132)	

(335,505)	
OTHER FINANCING SOURCES (USES)
Interfund transfers	
-	
(270,664)	
270,664	
-	
Total other financing sources (uses)	-	(270,664)	270,664	-	

Net change in fund balances	
(47,785)	
(288,252)	
532	
(335,505)	
Fund balances - beginning	261,890	1,298,306	57	1,560,253	

Fund balances - ending	
$	
214,105	
$	
1,010,054	
$	
589	
$	
1,224,748	

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, 2025

Net change in fund balances - total governmental funds	$	(335,505)	
Amounts reported for governmental activities in the statement of activities are different because:		
Governmental funds report capital outlays as expenditures; however, the cost of those assets is eliminated in the statement of activities and capitalized in the statement of net position.	

344,708	
Repayment of long-term liabilities are reported as expenditures in the governmental fund statements, but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.	

1,495,490	
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.	

33,170	
Depreciation of capital assets is not recognized in the governmental		
fund financial statements, but is reported as an expense in the
statement of activities.	(36,902)
Change in net position of governmental activities	$	1,500,961

See notes to the financial statements

NOTES TO FINANCIAL STATEMENTS NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY
Lake Deer Community Development District ("the District") was created on June 15, 2021 pursuant to Ordinance No. 21-030 enacted by the County Commission of the Polk County, Florida, under the "Uniform Community Development District Act of 1980", otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue Bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.
The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected by the owners of the property within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes. At September 30, 2025, all of the Board members are affiliated with Lake Deer Development, LLC (“Developer”).

The Board has the final responsibility for:
Assessing 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 benefitted property within the District. Operating and Maintenance Assessments are based upon 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 (Chapter 197.3632, Florida Statutes). Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by County Tax Collector on November 1 and due on or before March 31 of each year. Property owners may prepay a portion or all of the Debt Service Assessments on their property subject to various provisions in the Bond documents.
Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

The District reports on 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.
Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.

Assets, Liabilities and Net Position or Equity
Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).

The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:
The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.
Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.
Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years, except for intangible right-to- use assets, discussed in Leases below. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed, except for intangible right-to- use assets, the measurement of which is discussed in Leases below. 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.

Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:
Asset(s)	Years	
Equipment	5	
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.

Assets, Liabilities and Net Position or Equity (Continued)

Long-Term Obligations (Continued)
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.

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 is 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 all governmental funds. All annual appropriations lapse at fiscal year-end.
The District follows these procedures in establishing the budgetary data reflected in the financial statements.
Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public 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 appropriation for annually budgeted funds lapse at the end of the year.

NOTE 4 – DEPOSITS AND INVESTMENTS
Deposits
The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.
Investments
The District’s investments were held as follows at September 30, 2025:
Investment	Amortized Cost	Credit Risk	Maturities

US Bank Gcts

 $	1,005,221 
 $	1,005,221 

Not available	Not available

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.

Investments (Continued)
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 – INTERFUND TRANSFERS

Interfund transfers for the fiscal year ended September 30, 2025, were as follows:

Fund	Transfer in	Transfer out

Debt service

$	-	$

270,664

Capital projects		270,664	-	
Total	 $	270,664	$	270,664 
Transfers are used to move revenues from the fund where collection occurs to the fund where funds have been reallocated for use. In the case of the District, transfers from the debt service fund to the capital projects fund were made in accordance with the Bond Indentures.
NOTE 6 – CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2025, was as follows:

Governmental activities
Capital assets, not being depreciated

Beginning Balance

Additions	Reductions

Ending Balance

Construction in progress	 $ 26,739,814	$	344,708	$	130,242	$	26,954,280 
Total capital assets, not being depreciated	26,739,814	344,708	130,242	26,954,280	

Capital assets, being depreciated Financed Purchased Equipment	

-	

130,242	

-	

130,242	
Total capital assets, being depreciated	-	130,242	-	130,242	

Less accumulated depreciation for: Financed Purchased Equipment	

-	

36,902		

36,902	
Total accumulated depreciation	-	36,902	-	36,902	

Total capital assets, being depreciated, net	
-	
93,340	
-	
93,340	

Governmental activities capital assets	
$ 26,739,814	
$	438,048	
$	130,242	
$	27,047,620	

The infrastructure intended to serve the District has been estimated at a total cost of approximately
$26,700,000. The infrastructure will include roadways, potable water and wastewater systems, and land improvements, including wetland mitigation areas. In addition, the project will include parks, and recreational facilities. A portion of the project costs was expected to be financed with the proceeds from the issuance of Bonds with the remainder to be funded by the Developer and conveyed to the District. Upon completion, certain improvements are to be conveyed to others for ownership and maintenance responsibilities. During the current fiscal year, the District paid $271,446 to the Developer for the acquisition of infrastructure improvements.
Depreciation was charged to the recreation function.

NOTE 7 – LONG-TERM LIABILITIES
Series 2022
On August 24, 2022, the District issued $17,750,000 of Special Assessment Bonds, Series 2022 consisting of term Bonds with due dates from May 1, 2027, to May 1, 2053, and fixed interest rates ranging from 4.5% to 5.625%. 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, 2024, through May 1, 2053.

The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture. This occurred during the current fiscal year as the District collected assessments from lot closings and prepaid $1,360,000 of the Series 2022 Bonds.

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. This year, the District met reserve release condition #1, allowing the reserve requirement to be reduced from 100% to 50% of the maximum annual debt service. The District was in compliance with the requirements at September 30, 2025.

Note Payable
In May 2024, the District entered into a 60-month financed purchase agreement for the purchase of playground equipment and pool furniture. The agreement includes an end-of-term purchase option and therefore has recognized the liability as a financed purchase note. As a result, an initial long-term liability and capital asset acquisition was recorded in the amount of $130,242. The Note requires monthly fixed payments of $3,031 and matures on April 1, 2029. The associated equipment has a note balance of $102,019 as of September 30, 2025.

Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2025, were as follows:

	Beginning
Balance	
Additions	
Reductions	Ending
Balance	Due Within
One Year	
Governmental activities Bonds payable:
Series 2022	

$	9,105,000	

$	-	$	

1,475,000	

$	7,630,000	

$	120,000	
Note payable	122,509	-	20,490	102,019	23,551	
Total	$	9,227,509	$	-	$	1,495,490	$	7,732,019	$	143,551	

Long-term Debt Activity (Continued)
At September 30, 2025, the scheduled debt service requirements on the Bonds payable were as follows:
	Governmental Activities	
Year ending
September 30:	Principal	Interest	Total	
2026	$	120,000	$	419,000	$	539,000	
2027	125,000	413,600	538,600	
2028	135,000	407,975	542,975	
2029	140,000	401,225	541,225	
2030	150,000	394,225	544,225	
2031-2035	860,000	1,849,275	2,709,275	
2036-2040	1,135,000	1,586,600	2,721,600	
2041-2045	1,495,000	1,237,031	2,732,031	
2046-2050	1,985,000	764,719	2,749,719	
2051-2053	1,485,000	170,438	1,655,438	
Total	 $	7,630,000	$	7,644,088	$  15,274,088 	

At September 30, 2025, the scheduled debt service requirements on the note payable were as follows:
	Governmental Activities	
Year ending
  September 30:	Principal	Interest	Total	
2026	$	23,551	$	12,809	$	36,360	
2027	27,093	9,388	36,481	
2028	31,118	5,245	36,363	
2029	20,257	956	21,213	
Total	$	102,019	$	28,398	$	130,417	

NOTE 8 – DEVELOPER TRANSACTIONS
The Developer has agreed to fund the remaining construction of the District. In connection therewith, Developer contribution revenue reflected in the capital projects fund for the current fiscal year was $15,907.

In addition, the Developer owns a portion of land within the District; therefore, assessment revenues in the general and debt service funds include the assessments levied on those lots owned by the Developer.
NOTE 9 – CONCENTRATION

A significant portion of 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 10 – MANAGEMENT COMPANY

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

NOTE 11 – 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 is covered by commercial insurance obtained by the District from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims over the past three years.

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Variance with Final Budget -
		Budgeted Amounts			Positive	
	Original	Final	Actual Amounts	(Negative)	
REVENUES					
Assessments	$	477,399	$	479,238	$	482,287	$	3,049	
Total revenues	477,399	479,238	482,287	3,049	

EXPENDITURES
Current:
General government	

130,144	

100,175	

95,261	

4,914	
Maintenance and operations	194,180	239,594	238,603	991	
Recreation Debt Service:
Principal	153,075

-	198,851

-	102,442

20,490	96,409

(20,490)	
Interest	-	-	15,870	(15,870)	
Capital outlay	-	-	57,406	(57,406)	
Total expenditures	477,399	538,620	530,072	8,548	

Excess (deficiency) of revenues over (under) expenditures	

-	

(59,382)	

(47,785)	

11,597	
OTHER FINANCING SOURCES
Carryforward surplus	
-	
59,382	
-	
(59,382)	
Total other financing sources	-	59,382	-	(59,382)	

Net change in fund balances	
 $	-	$	-		
(47,785)  $	(47,785)	
Fund balance - beginning				261,890 		
Fund balance - ending			 $	214,105 		

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. The general fund budget for the fiscal year ended September 30, 2025, was amended to increase revenues by $1,839, increase appropriations by $61,221, and increase other financing sources by $59,382.

OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025 UNAUDITED

Element	Comments
Number of District employees compensated in the last pay period of the District’s fiscal year being reported.	0	
Number of independent contractors compensated to whom nonemployee compensation was paid in the last month of the District’s fiscal year being reported.	
6	
Employee compensation	$0	
Independent contractor compensation*	$617,254	
Construction projects to begin on or after October 1; ($65K)		
Series 2022	Not applicable	

Budget variance report	See the Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund	
Ad Valorem taxes	Not applicable	
		
Non ad valorem special assessments;		
Special assessment rate	Operations and maintenance: $625.03
Debt service: $1,451.62 - $2,268.68	
Special assessments collected	$2,357,568	
Outstanding Bonds:		
Series 2022, due May 1, 2053	$7,630,000	

*Independent contractors are identified as vendors who earned nonemployee compensation.

1001 Yamato Road ▪ Suite 301 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
Lake Deer Community Development District Polk 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 Lake Deer Community Development District, Polk County, Florida (“District”) as of and for the fiscal year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon April 10, 2026.
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 10, 2026

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
Lake Deer Community Development District Polk County, Florida
We have examined Lake Deer Community Development District, Polk 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, 2025. 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, 2025.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Lake Deer Community Development District, Polk County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

April 10, 2026

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
Lake Deer Community Development District Polk County, Florida

Report on the Financial Statements
We have audited the accompanying basic financial statements of Lake Deer Community Development District, Polk County, Florida ("District") as of and for the fiscal year ended September 30, 2025, and have issued our report thereon dated April 10, 2026.

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

Other 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 10, 2026, 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 Lake Deer Community Development District, Polk County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Lake Deer Community Development District, Polk 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 10, 2026

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 such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2024.
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, 2025.
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, 2025.

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 management.

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

Section VI

Section C

Lake Deer CDD Field Management Action Items List	
Description	Vendor	Status	Proposal $	Completion	Notes	
Dog Park Repairs	GMS	Completed		Feb. 2026	Scheduling filling in holes, place spigot
locks, and minor fence repair.	
Playground Maintenance	GMS	Completed		April 2026	Pressure washed playground equipment
and raked rubber mulch on low spots.	
Installation of Monument Lighting on Broadwing
Blvd.	GMS	Completed		April 2026	Solar light fixtures installed on monument
(no light present prior to installation.)	

Installation of Amenity Parking & Mailbox Parking Signs	

GMS	

Completed	

$	1,531.18	

April 2026	Installation of (4) “Amenity Parking Only:
No Overnight Parking Allowed” signs and
(2) “Mailbox Parking Only” throughout the amenity parking strip.	

Lake Deer - CDD
Field Management Report – Photo Supplement

Review of Landscaping After Cold Snap

Photo Description:
Landscaping bounced back with visible regrowth noted.

Completed Maintenance Items

Photo Description:
Monument solar lights installed, playground equipment pressure washed, and dog park holes filled with concrete rip rap and filled.

Photo Description:
Installed parking policy signs.

Completed Maintenance Items Cont’d

Section D

Section 1

Lake Deer
Community Development District

Summary of Check Register

February 1, 2026 to March 31, 2026

Bank	Date	Check No.'s	Amount	

General Fund	

2/13/26	

529-533	$	

17,888.19	
	3/2/26	534-541	$	10,690.77	
	3/17/26	542-544	$	17,144.71	
	3/31/26	545	$	6,061.02	
		$	51,784.69	
		Total Amount	$	51,784.69	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/16/26	PAGE	1
*** CHECK DATES 02/01/2026 - 03/31/2026 ***	LAKE DEER CDD GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
2/13/26 00060	1/27/26 17035	202601 330-57200-48200	*	910.00
JAN26 CLEANING SERVICES
CSS CLEAN STAR SERVICES OF CENTRAL	910.00 000529

2/13/26 00001	2/01/26	
	2/01/26	
	2/01/26	
	2/01/26	
	2/01/26	
	2/01/26	
	2/01/26	
	2/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
119	202602 320-53800-34000	*	1,287.50
FIELD MANAGEMENT FEB26
120	202602 310-51300-34000	*	3,750.00
MANAGEMENT FEES FEB26
120	202602 310-51300-35200	*	108.17
WEBSITE ADMIN FEB26
120	202602 310-51300-35100	*	162.25
INFO TECH FEB26
120	202602 310-51300-31300	*	463.75
DISSEMINATION FEB26
120	202602 310-51300-51000	*	.45

202602 310-51300-42000	*	11.15	
202602 330-57200-48300	*	1,072.92	

OFFICE SUPPLIES 120
POSTAGE 120
AMENITY MANAGEMENT FEB26
GOVERNMENTAL MANAGEMENT SERVICES-CF	6,856.19 000530
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/13/26 00061	2/05/26 69475621 202601 330-57200-48100	*	90.00
PEST CONTROL FEB26
MASSEY SERVICES, INC.	90.00 000531
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/13/26 00056	1/28/26 30397	202501 330-57200-49000	*	175.00
REPLACE RESERVOIR
1/28/26 30398	202601 330-57200-49000	*	225.00
GAS SHOCK ARM REPAIR
2/01/26 30535	202602 330-57200-48500	*	2,600.00
FEB26 POOL MAINTENANCE
MCDONNELL CORPORATION DBA RESORT	3,000.00 000532
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/13/26 00048	2/01/26 22135	202602 320-53800-46200	*	7,032.00
LANDSCAPE MAINT FEB26
PRINCE & SONS, INC.	7,032.00 000533
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/02/26 00067	2/24/26 21380	202602 320-53800-47000	*	1,845.00
MONTHLY POND MAINT FEB26
AQUATIC WEED MANAGEMENT, INC	1,845.00 000534
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/02/26 00060	2/24/26 17283	202602 330-57200-48200	*	940.00
MONTHLY CLEANING FEB26
CSS CLEAN STAR SERVICES OF CENTRAL	940.00 000535
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LKDR LAKE DEER	HHENRY

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/16/26	PAGE	2
*** CHECK DATES 02/01/2026 - 03/31/2026 ***	LAKE DEER CDD GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/02/26 00065	2/17/26 1118	202602 330-57200-34500	*	120.00
VIDEO VERIFICATION ALARM
CURRENT DEMANDS ELECTRICAL &	120.00 000536
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/02/26 00013	2/19/26 22480240 202601 310-51300-31100	*	187.50
ENGINEERING THRU 1.30.26
DEWBERRY ENGINEERS INC.	187.50 000537
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/02/26 00072	1/14/26 5642	202601 320-53800-49500	*	3,730.00
REMAINING BALANCE LIGHTS
SPARKLING POOLS AND LIGHTS, LLC	3,730.00 000538
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/02/26 00006	2/19/26 14206	202601 310-51300-31500	*	152.50
ATTORNEY THRU 1.29.26
KILINSKI VAN WYK PLLC	152.50 000539
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/02/26 00056 12/01/25 29901	202512 330-57200-48500	*	2,600.00
DEC25 POOL MAINTENANCE
MCDONNELL CORPORATION DBA RESORT	2,600.00 000540
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/02/26 00076	1/31/26 00075500 202601 310-51300-48000	*	1,115.77
LKL ADVERTISING
USA TODAY MEDIA CORP.	1,115.77 000541

3/17/26 00001	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
121	202603 320-53800-34000	*	1,287.50
FIELD MANAGEMENT MAR26
122	202603 310-51300-34000	*	3,750.00
MANAGEMENT FEES MAR26
122	202603 310-51300-35200	*	108.17
WEBSITE ADMIN MAR26
122	202603 310-51300-35100	*	162.25
INFORMATION TECH MAR26
122	202603 310-51300-31300	*	463.75
DISSEMINATION SVC MAR26
122	202603 330-57200-48300	*	1,072.92
AMENITY ACCESS MAR26
122	202603 310-51300-51000	*	2.71
OFFICE SUPPLIES MAR26
122	202603 310-51300-42000	*	5.20
POSTAGE
GOVERNMENTAL MANAGEMENT SERVICES-CF	6,852.50 000542
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/17/26 00056	3/01/26 30907	202603 330-57200-48500	*	2,600.00
POOL SERVICE MAR26
MCDONNELL CORPORATION DBA RESORT	2,600.00 000543
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LKDR LAKE DEER	HHENRY

AP300R
*** CHECK DATES	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER
BANK A GENERAL FUND		RUN	4/16/26	PAGE	3	
CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		AMOUNT	....CHECK..... AMOUNT	#	
3/17/26 00048	1/23/26 21982	202601 320-53800-47300	*
2/23/26 22600	202602 320-53800-47300	*		465.21
195.00		
	IRRIGATION MAINTENANCE
3/01/26 22518	202603 320-53800-46200	*		7,032.00		
	LANDSCAPE MAINTENANCE MAR
PRINCE & SONS, INC.			7,692.21 000544	
- - - - - - - - 3/31/26 00050	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/01/26 032026	202603 330-57200-48400	*
4/01/26 042026	202604 330-57200-48400	*	-	- - - - - - -

3,030.51	- - - - - - - -	
	APR26 LEASE PAYMENT
THM LEASING, LLC			6,061.02 000545	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- - - - - - -	- - - - - - - -	
	TOTAL FOR BANK A		51,784.69		

02/01/2026 - 03/31/2026 ***	LAKE DEER CDD GENERAL FUND

IRRIGATION MAINTENANCE

MARCH26 LEASE PAYMENT

3,030.51

LKDR LAKE DEER	HHENRY

Section 2

Lake Deer
Community Development District

Unaudited Financial Reporting
March 31, 2026

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Debt Service Fund Series 2022	

5	
	Capital Project Fund Series 2022	

6-7	
	Month to Month	

8	
	Long Term Debt Report	

9	
	Assessment Receipt Schedule	

Combined Balance Sheet March 31, 2026

General
Fund

Debt Service
Fund

Capital Project
Fund

Totals
Governmental Funds

Assets:
Cash:
Operating Account-Wells Fargo	

$	668,270	

$	

-	

$	

-	

$	

668,270	
Due from Developer	-	-	2,239	2,239	
Due from General Fund	-	140,086	-	140,086	
Investments: Series 2022
Reserve	

-	

270,238	

-	

270,238	
Revenue	-	935,924	-	935,924	
Prepayment	-	501	-	501	
Construction	-	-	591	591	
Prepaid Expenses	3,031	-	-	3,031	
Total Assets	$	671,300	$	1,346,748	$	2,830	$	2,020,878	

Liabilities:
Accounts Payable	

$	9,717	

$	-	

$	-	

$	9,717	
FICA Payable	153	-	-	153	
Retainage Payable	-	-	-	-	
Due to Debt Service	140,086	-	-	140,086	
Total Liabilites	$	149,956	$	-  $		-  $	149,956	

Fund Balance:
Nonspendable: Prepaid Items	

$	3,031	

$	

-	$		

-	$	

3,031	
Restricted for:							
Debt Service	-	1,346,748	-	1,346,748	
Capital Project Assigned for: Unassigned	

518,313	

-	2,830

-	2,830

518,313	
Total Fund Balances	$	521,344	$	1,346,748	$	2,830	$	1,870,922	
					
Total Liabilities & Fund Balance	$	671,300	$	1,346,748	$	2,830	$	2,020,878	

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/26	Thru 03/31/26	Variance	

Revenues:		
Special Assessments - Tax Roll	$	552,766	$	552,766	$	547,474	$	(5,291)	
Interest Income	-	-	3,121	3,121	
Total Revenues	$	552,766	$	552,766	$	550,596	$	(2,170)	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	6,000	$	3,200	$	2,800	
FICA Expense	738	369	245	124	
Engineering	12,500	6,250	2,050	4,200	
Attorney	25,000	12,500	3,326	9,174	
Annual Audit	6,000	3,000	-	3,000	
Assessment Administration	5,408	5,408	5,408	-	
Amortization Schedules	1,000	-	-	-	
Arbitrage	450	450	450	-	
Dissemination	5,565	2,783	2,783	-	
Trustee Fees	4,500	2,250	-	2,250	
Management Fees	45,000	22,500	22,500	-	
Information Technology	1,947	973	974	(0)	
Website Maintenance	1,298	649	649	(0)	
Postage & Delivery	1,000	500	921	(421)	
Insurance	6,878	6,878	6,340	538	
Copies	500	250	-	250	
Legal Advertising	2,500	2,500	3,133	(633)	
Other Current Charges	1,262	631	167	464	
Office Supplies	625	313	12	300	
Dues, Licenses & Subscriptions	175	175	175	-	
Total General & Administrative	$	134,345	$	74,378	$	52,332	$	22,046	

Operations & Maintenance					
Field Expenditures
Property Insurance	

$	10,210	

$	10,210	

$	9,607	

$	603	
Field Management	15,450	7,725	7,725	-	
Landscape Maintenancce	84,384	42,192	42,192	-	
Landscape Replacement	10,000	5,000	4,265	735	
Lake Maintenance	16,800	8,400	9,670	(1,270)	
Streetlights	45,000	22,500	22,256	244	
Electric	3,500	1,750	196	1,554	
Water & Sewer	36,000	18,000	8,923	9,077	
Sidewalk & Asphalt Maintenance	2,500	1,250	-	1,250	
Irrigation Repairs	7,500	3,750	1,245	2,505	
General Repairs & Maintenance	15,000	7,500	1,005	6,495	
Field Contingency	10,000	5,000	2,766	2,234	
Total Field Expenditures	$	256,344	$	133,277	$	109,850	$	23,427	

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/26	Thru 03/31/26	Variance	

Amenity Expenditures		
Amenity - Electric	$	14,400	$	7,200	$	12,110	$	(4,910)	
Amenity - Water	10,000	5,000	10,057	(5,057)	
Playground Lease	36,366	18,183	18,183	(0)	
Internet	2,500	1,250	671	579	
Pest Control	1,300	650	450	200	
Janitorial Services	15,000	7,500	5,540	1,960	
Security Services	12,500	6,250	3,388	2,862	
Pool Maintenance	32,136	16,068	15,600	468	
Amenity Management	12,875	6,438	6,438	(0)	
Amenity Repairs & Maintenance	10,000	5,000	-	5,000	
Holiday Lighting	7,500	7,500	7,460	40	
Amenity Contingency	7,500	3,750	1,280	2,470	
Capital Outlay	-	-	-	-	
Total Amenity Expenditures	$	162,077	$	84,789	$	81,176	$	3,613	
					
Total Operations & Maintenance	$	418,421	$	218,065	$	191,026	$	27,039	
					
Total Expenditures	$	552,766	$	292,443	$	243,358	$	49,085	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	260,322	$	307,238	$	46,915	

Other Financing Sources/(Uses):

Lease Proceeds	

$	-	

$	-	

$	-	

$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	-		$	307,238		
					
Fund Balance - Beginning	$	-		$	214,106		
					
Fund Balance - Ending	$	-		$	521,344		

Revenues:					
Assessments - On Roll	$	542,703	$	542,703	$	537,524	$	(5,179)	
Interest Income	57,595	28,798	8,671	(20,127)	
Total Revenues	$	600,298	$	571,500	$	546,195	$	(25,306)	

Expenditures:					
Interest - 11/1	$	209,500	$	209,500	$	209,500	$	-	
Principal - 5/1	120,000	-	-	-	
Interest - 5/1	209,500	-	-	-	
Total Expenditures	$	539,000	$	209,500	$	209,500	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	61,298	$	362,000	$	336,695	$	(25,306)	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	61,298	$	362,000	$	336,695	$	(25,306)	
					
Fund Balance - Beginning	$	788,628		$	1,010,053		
					
Fund Balance - Ending	$	849,926		$	1,346,748		

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/26	Thru 03/31/26	Variance	

Revenues		
Developer Contribution	$	-	$	-	$	2,239	$	2,239	
Interest Income	$	-	$	-	$	2	$	2	
Total Revenues	$	-	$	-	$	2,241	$	2,241	

Expenditures:				
Capital Outlay	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
				
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	2,241	$	2,241	

Other Financing Sources/(Uses)				
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
				
Net Change in Fund Balance	$	-	$	-	$	2,241	$	2,241	
				
Fund Balance - Beginning	$	-	$	589		
				
Fund Balance - Ending	$	-	$	2,830		

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

Revenues:															
Special Assessments - Tax Roll	$	(5,944)  $	138,585  $	395,902  $	10,512	$	7,204  $	1,215	$	-	$	-	$	-	$	-	$	-	$	-  $	547,474	
Interest Income	-	-	1	823	1,109	1,188	-	-	-	-	-	-	3,121	
Total Revenues	$	(5,944) $  138,585  $  395,903  $	11,336	$	8,313  $	2,403	$	-  $	-  $	-  $	-  $	-  $	-  $  550,596	

Expenditures:				
General & Administrative:				
Supervisor Fees	$	1,200  $	-  $	-  $	1,000	$	-  $	1,000	$	-  $	-  $	-  $	-  $	-  $	-  $	3,200	
FICA Expense	92	-	-	77	-	77	-	-	-	-	-	-	245	
Engineering	425	-	625	188	813	-	-	-	-	-	-	-	2,050	
Attorney	1,058	675	-	153	1,441	-	-	-	-	-	-	-	3,326	
Annual Audit	-	-	-	-	-	-	-	-	-	-	-	-	-	
Assessment Administration	5,408	-	-	-	-	-	-	-	-	-	-	-	5,408	
Amortization Schedules	-	-	-	-	-	-	-	-	-	-	-	-	-	
Arbitrage	450	-	-	-	-	-	-	-	-	-	-	-	450	
Dissemination	464	464	464	464	464	464	-	-	-	-	-	-	2,783	
Trustee Fees	-	-	-	-	-	-	-	-	-	-	-	-	-	
Management Fees	3,750	3,750	3,750	3,750	3,750	3,750	-	-	-	-	-	-	22,500	
Information Technology	162	162	162	162	162	162	-	-	-	-	-	-	974	
Website Maintenance	108	108	108	108	108	108	-	-	-	-	-	-	649	
Postage & Delivery		25	19	5	199		11	663		-			-			-			-			-			-		921	
Insurance		6,340	-	-	-		-	-		-			-			-			-			-			-		6,340	
Copies		-	-	-	-		-	-		-			-			-			-			-			-		-	
Legal Advertising		-	2,017	-	1,116		-	-		-			-			-			-			-			-		3,133	
Other Current Charges		-	-	3	60		52	51		-			-			-			-			-			-		167	
Office Supplies		1	3	3	3		0	3		-			-			-			-			-			-		12	
Dues, Licenses & Subscriptions		175	-	-	-		-	-		-			-			-			-			-			-		175	
Total General & Administrative	$	19,657  $	7,198  $	5,120  $	7,278	$	6,801  $	6,278	$		-	$		-	$		-	$		-	$		-	$		-  $	52,332	

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

Operations & Maintenance													
Field Expenditures
Property Insurance	

$	9,607	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-  $	9,607	
Field Management	1,288	1,288	1,288	1,288	1,288	1,288	-	-	-	-	-	-	7,725	
Landscape Maintenancce	7,032	7,032	7,032	7,032	7,032	7,032	-	-	-	-	-	-	42,192	
Landscape Replacement	-	1,265	3,000	-	-	-	-	-	-	-	-	-	4,265	
Lake Maintenance	1,400	1,400	1,400	1,780	1,845	1,845	-	-	-	-	-	-	9,670	
Streetlights	3,716	3,716	3,716	3,716	3,732	3,661	-	-	-	-	-	-	22,256	
Electric	29	26	52	31	29	29	-	-	-	-	-	-	196	
Water & Sewer	1,008	2,660	1,428	1,520	1,627	680	-	-	-	-	-	-	8,923	
Sidewalk & Asphalt Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Irrigation Repairs	52	533	-	465	195	-	-	-	-	-	-	-	1,245	
General Repairs & Maintenance	1,005	-	-	-	-	-	-	-	-	-	-	-	1,005	
Field Contingency	2,741	25	-	-	-	-	-	-	-	-	-	-	2,766	
Total Field Expenditures	$	27,877	$	17,944	$	17,915	$	15,832	$	15,747	$	14,534	$	-  $	-  $	-  $	-  $	-  $	-  $  109,850	

Amenity Expenditures
Amenity - Electric	

$	1,444	

$	1,623	

$	3,054	

$	3,458	

$	1,295	

$	1,236	

$	-  $	-  $	-  $	-  $	-  $	-  $	12,110	
Amenity - Water	1,377	1,249	1,913	1,866	1,988	1,664	-	-	-	-	-	-	10,057	
Playground Lease	3,031	3,031	3,031	3,031	3,031	3,031	-	-	-	-	-	-	18,183	
Internet	110	110	110	110	115	115	-	-	-	-	-	-	671	
Pest Control	90	90	90	90	90	-	-	-	-	-	-	-	450	
Janitorial Services	930	920	920	910	940	920	-	-	-	-	-	-	5,540	
Security Services	120	344	120	240	240	2,324	-	-	-	-	-	-	3,388	
Pool Maintenance	2,600	2,600	2,600	2,600	2,600	2,600	-	-	-	-	-	-	15,600	
Amenity Management	1,073	1,073	1,073	1,073	1,073	1,073	-	-	-	-	-	-	6,438	
Amenity Repairs & Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Holiday Lighting	3,730	-	-	3,730	-	-	-	-	-	-	-	-	7,460	
Amenity Contingency	636	7	-	450	-	188	-	-	-	-	-	-	1,280	
Capital Outlay	-	-	-	-	-	-	-	-	-	-	-	-	-	
Total Amenity Expenditures	$	15,140	$	11,046	$	12,910	$	17,558	$	11,372	$	13,150	$	-  $	-  $	-  $	-  $	-  $	-  $	81,176	
								
Total Operations & Maintenance	$	43,018	$	28,990	$	30,825	$	33,389	$	27,120	$	27,684	$	-  $	-  $	-  $	-  $	-  $	-  $  191,026	
								
Total Expenditures	$	62,675	$	36,188	$	35,945	$	40,667	$	33,921	$	33,962	$	-  $	-  $	-  $	-  $	-  $	-  $  243,358	
								
Excess (Deficiency) of Revenues over Expenditures	$	(68,619)	$  102,397	$  359,958	$	(29,332)	$	(25,608)	$	(31,559)	$	-  $	-  $	-  $	-  $	-  $	-  $  307,238	

Other Financing Sources/Uses:								
Lease Proceeds	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Total Other Financing Sources/Uses	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
								
Net Change in Fund Balance	$  (68,619)	$  102,397	$  359,958	$  (29,332)	$  (25,608)	$  (31,559)	$	-  $	-  $	-  $	-  $	-  $	-  $  307,238	

Lake Deer
Community Development District Long Term Debt Report

	Series 2022, Special Assessment Revenue Bonds	
Maturity Date:	5/1/53	
Optional Redemption Date:	5/1/37	
Reserve Fund Definition	Max Annual Debt Service	
Reserve Fund Requirement	$270,238	
Reserve Fund Balance	270,238	
Bonds Outstanding - 08/24/2022	$	17,750,000	
Special Call - 11/01/23	$	(1,955,000)	
Special Call - 02/01/24	$	(3,520,000)	
Principal Payment - 05/01/24	$	(175,000)	
Special Call - 05/01/24	$	(1,635,000)	
Special Call - 08/01/24	$	(1,360,000)	
Special Call - 11/01/24	$	(10,000)	
Special Call- 02/01/25	$	(1,335,000)	
Principal Payment - 05/01/25	$	(115,000)	
Special Call- 05/01/25	$	(15,000)	
Current Bonds Outstanding	$	7,630,000	

Lake Deer
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts - Polk County Fiscal Year 2026

	Gross Assessments	$	594,373.47	$	583,551.24	$  1,177,924.71	
	Net Assessments	$	552,767.33	$	542,702.65	$  1,095,469.98	
ON ROLL ASSESSMENTS	
allocation in %	
50.46%	
49.54%	
100.00%	

Date	Distribution	Date	Gross Amount	Commissions	Discount/Penalty	Interest	Net Receipts	O&M Portion	2022 Debt Service	Total	

10/17/25	
CHK#490	
1 % Fee	
$0.00	
$0.00	
$0.00	
$0.00	
($11,779.24)	
$	(5,943.73)	
$	(5,835.51)	
$	(11,779.24)	
11/21/25	ACH	11/1-11/7/25	$5,806.48	($111.48)	($232.25)	$0.00	$5,462.75	$	2,756.47	$	2,706.28	$	5,462.75	
11/21/25	ACH	11/1-11/7/25	$4,120.44	($164.80)	($79.11)	$0.00	$3,876.53	$	1,956.07	$	1,920.46	$	3,876.53	
11/26/25	ACH	11/8-11/15/25	$1,030.11	($19.78)	($41.20)	$0.00	$969.13	$	489.02	$	480.11	$	969.13	
11/26/25	ACH	11/8-11/15/25	$1,451.62	($27.87)	($58.06)	$0.00	$1,365.69	$	689.12	$	676.57	$	1,365.69	
12/08/25	ACH	11/16-11/25/25	$58,064.80	($1,114.84)	($2,322.60)	$0.00	$54,627.36	$	27,564.63	$	27,062.73	$	54,627.36	
12/08/25	ACH	11/16-11/25/25	$221,473.65	($4,252.31)	($8,858.00)	$0.00	$208,363.34	$	105,138.84	$	103,224.50	$	208,363.34	
12/19/25	ACH	11/26-11/30/25	$335,324.22	($6,438.23)	($13,412.80)	$0.00	$315,473.19	$	159,185.81	$	156,287.38	$	315,473.19	
12/19/25	ACH	11/26-11/30/25	$237,955.41	($4,568.76)	($9,517.20)	$0.00	$223,869.45	$	112,963.13	$	110,906.32	$	223,869.45	
12/31/25	ACH	12/01-12/15/25	$152,420.10	($2,927.62)	($6,038.93)	$0.00	$143,453.55	$	72,385.77	$	71,067.78	$	143,453.55	
12/31/25	ACH	12/01-12/15/25	$108,161.55	($2,077.54)	($4,284.80)	$0.00	$101,799.21	$	51,367.25	$	50,431.96	$	101,799.21	
01/09/26	ACH	12/16-12/31/25	$8,240.88	($159.87)	($247.20)	$0.00	$7,833.81	$	3,952.89	$	3,880.92	$	7,833.81	
01/09/26	ACH	12/16-12/31/25	$11,612.96	($225.29)	($348.40)	$0.00	$11,039.27	$	5,570.35	$	5,468.92	$	11,039.27	
01/29/26	ACH	INTEREST	$0.00	$0.00	$0.00	$993.79	$993.79	$	501.46	$	492.33	$	993.79	
01/29/26	ACH	INTEREST	$0.00	$0.00	$0.00	$966.00	$966.00	$	487.44	$	478.56	$	966.00	
02/12/26	ACH	01/01-01/31/26	$7,210.77	($120.94)	($1,164.01)	$0.00	$5,925.82	$	2,990.13	$	2,935.69	$	5,925.82	
02/12/26	ACH	01/01-01/31/26	$10,161.34	($170.42)	($1,640.33)	$0.00	$8,350.59	$	4,213.66	$	4,136.93	$	8,350.59	
03/13/26	ACH	02/01-02/28/26	$1,019.81	($20.40)	$0.00	$0.00	$999.41	$	504.30	$	495.11	$	999.41	
03/13/26	ACH	02/01-02/28/26	$1,437.10	($28.74)	$0.00	$0.00	$1,408.36	$	710.65	$	697.71	$	1,408.36	

99.04%
$10,471.97

Net Percent Collected
Balance Remaining to Collect

TOTAL	$  1,165,491.24  $	(22,428.89)  $	(48,244.89)  $	1,959.79  $  1,084,998.01  $	547,483.26  $	537,514.75  $	1,084,998.01

Section 3

April 15, 2026

Samantha Ham – Recording Secretary Lake Deer CDD
219 E. Livingston St.
Orlando, FL 32801

RE: Lake Deer Community Development District Registered Voters

Dear Ms. Ham,
In response to your request, there are currently 310 voters within the Lake Deer Community Development District as of April 15, 2026.
Please do not hesitate to contact us if we can be of further assistance.

Sincerely,

Melony M. Bell Supervisor of Elections Polk County, Florida

Audit Committee Meeting

Section III

Section A

LAKE DEER COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS
District Auditing Services for Fiscal Year 2026
Polk County, Florida

Instructions to Proposers

SECTION 1. DUE DATE. Sealed proposals must be received no later than Monday, July 13, 2026 at 5:00 p.m., at the offices of Governmental Management Services – Central Florida, LLC, Attn: Jill Burns/Samantha Ham, District Manager, 219 East Livingston Street, Orlando, Florida 32801. Proposals will be publicly opened at that time.

Section 2. Familiarity with the Law. By submitting a proposal, the Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations.

Section 3. Qualifications of Proposer. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District.
Section 4. Submission of Only One Proposal. Proposers shall be disqualified, and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization.
SECTION 5. SUBMISSION OF PROPOSAL. Submit one (1) original hard copy and one (1) electronic copy of the Proposal Documents, and other requested attachments, at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title “Auditing Services – Lake Deer Community Development District” on the face of it.

Section 6. Modification and Withdrawal. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety (90) days.

Section 7. Proposal Documents. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the Evaluation Criteria Sheet and a proposal with all required documentation pursuant to Section 12 of these instructions (the “Proposal Documents”).
Section 8. Proposal. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith.

Section 9. Basis of Award/Right to Reject. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District.
Section 10. Contract Award. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a Contract (engagement letter) with the District.
Section 11. Limitation of Liability. Nothing herein shall be construed as or constitute a waiver of District’s limited waiver of liability contained in Section 768.28, Florida Statutes, or any other statute or law.

Section 12. Miscellaneous. All proposals shall include the following information in addition to any other requirements of the proposal documents.
List position or title of all personnel to perform work on the District audit. Include résumés for each person listed; list years of experience in present position for each party listed and years of related experience.

Describe  proposed   staffing	levels, including résumés with applicable certifications.
Three references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person.
The cost of the provision of the services under the proposal for Fiscal Year 2026, plus the cost of four (4) annual renewals.
Provide a proposed schedule for performance of the audit.

Section 13. Protests. In accordance with the District’s Rules of Procedure, any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) calendar hours (excluding Saturday, Sunday, and state holidays) after the receipt of the Proposal Documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturday, Sunday, and state holidays) after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to the aforesaid Proposal Documents.

Section 14. Evaluation of Proposals. The criteria to be used in the evaluation of proposals are presented in the Evaluation Criteria Sheet, contained within the Proposal Documents.

LAKE DEER COMMUNITY DEVELOPMENT DISTRICT AUDITOR SELECTION EVALUATION CRITERIA

Ability of Personnel.	(20 Points)

(E.g., geographic location of the firm’s headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing workload; proposed staffing levels, etc.)

Proposer’s Experience.	(20 Points)

(E.g. past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other community development districts in other contracts; character, integrity, reputation of Proposer, etc.)

Understanding of Scope of Work.	(20 Points)

Extent to which the proposal demonstrates an understanding of the District’s needs for the services requested.
Ability to Furnish the Required Services.	(20 Points)
Extent to which the proposal demonstrates the adequacy of Proposer’s financial resources and stability as a business entity necessary to complete the services required.
Price.	(20 Points)
Points will be awarded based upon the lowest total proposal for rendering the services and the reasonableness of the proposal.
TOTAL	(100 Points)

Section B

LAKE DEER COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS FOR ANNUAL AUDIT SERVICES

The Lake Deer Community Development District hereby requests proposals for annual financial auditing services. The proposal must provide for the auditing of the District’s financial records for the fiscal year ending September 30, 2026, with an option for four (4) additional annual renewals. The District is a local unit of special-purpose government created under Chapter 190, Florida Statutes, for the purpose of financing, constructing, and maintaining public infrastructure. The District is located in Polk County, Florida. The District currently has an operating budget of approximately $552,766. The final contract will require that, among other things, the audit for the fiscal year ending September 30, 2026, be completed no later than June 1, 2027.

Each auditing entity submitting a proposal must be authorized to do business in Florida; hold all applicable state and federal professional licenses in good standing, including but not limited to a license under Chapter 473, Florida Statutes, and be qualified to conduct audits in accordance with “Government Auditing Standards”, as adopted by the Florida Board of Accountancy. Audits shall be conducted in accordance with Florida law and particularly section 218.39, Florida Statutes, and the rules of the Florida Auditor General.
Proposal packages, which include evaluation criteria and instructions to proposers, are available from the District Manager at the address and telephone number listed below.
Proposers must provide one (1) original hard copy and one (1) electronic copy of their proposal to Governmental Management Services – Central Florida, LLC Attn: Jill Burns/Samantha Ham, District Manager/Staff, 219 East Livingston Street, Orlando, Florida 32801, in an envelope marked on the outside “Auditing Services – Lake Deer Community Development District.”
Proposals must be received by 5:00 PM on Monday, July 13, 2026, at the office address listed above. Proposals received after this time will not be eligible for consideration. Please direct all questions regarding this Notice to the District Manager who can be reached at (407) 841-5524.
Jill Burns, District Manager
Governmental Management Services – Central Florida, LLC Run Date: Monday, June 29, 2026