Lake Deer
Community Development District

Adopted 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

10	Capital Reserve

		
		
Dues, Licenses & Subscriptions	175	175	-	175	175	
Total General & Administrative	$	134,345	$	77,595	$	32,019	$	109,614	$	138,140	

Lake Deer
Community Development District Adopted Budget
General Fund

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Adopted Budget	
Description	FY2026	6/30/2026	3 Months	9/30/2026	FY2027	
Revenues						
Assessments	$	552,766	$	555,114	$	-	$	555,114	$	590,271	
Interest Income	-	5,807	1,290	7,097	-	
Total Revenues	$	552,766	$	560,921	$	1,290	$	562,211	$	590,271	
Expenditures						
General & Administrative						
Supervisor Fees	$	12,000	$	5,000	$	3,000	$	8,000	$	12,000	
FICA Expense	738	383	230	612	738	
Engineering	12,500	2,875	3,125	6,000	12,500	
Attorney	25,000	5,809	6,250	12,059	20,000	
Annual Audit	6,000	6,000	-	6,000	6,000	
Assessment Administration	5,408	5,408	-	5,408	5,678	
Arbitrage	450	450	-	450	450	
Dissemination	5,565	4,174	1,391	5,565	5,843	
Amortization Schedules	1,000	-	250	250	1,000	
Trustee Fees	4,500	-	4,500	4,500	4,500	
Management Fees	45,000	33,750	11,250	45,000	47,250	
Information Technology	1,947	1,460	487	1,947	2,044	
Website Maintenance	1,298	974	325	1,298	1,363	
Postage & Delivery	1,000	1,036	345	1,381	1,000	
Insurance	6,878	6,340	-	6,340	6,974	
Copies	500	-	125	125	500	
Legal Advertising	2,500	3,411	625	4,036	3,000	
Other Current Charges	1,262	334	111	445	500	
Office Supplies	625	17	6	23	625	
Reserve Study	-	-	-	-	6,000	

Lake Deer
Community Development District Adopted Budget
General Fund

Adopted Budget
Description	FY2026	Actuals Thru
6/30/2026	Projected Next
3 Months	Projected Thru
9/30/2026	Adopted Budget
FY2027	
Operations & Maintenance						
Field Expenditures
Property Insurance	
$	10,210	
$	9,607	
$	-	
$	9,607	
$	9,127	
Field Management	15,450	11,588	3,863	15,450	16,223	
Landscape Maintenancce	84,384	63,288	21,096	84,384	92,500	
Landscape Replacement	10,000	4,265	2,500	6,765	15,000	
Lake Maintenance	16,800	15,205	7,380	22,585	22,980	
Streetlights	45,000	36,885	12,295	49,180	50,000	
Electric	3,500	310	115	425	1,500	
Water & Sewer	36,000	11,972	3,991	15,963	20,000	
Sidewalk & Asphalt Maintenance	2,500	-	625	625	2,500	
Irrigation Repairs	7,500	2,674	1,875	4,549	5,000	
General Repairs & Maintenance	15,000	5,106	3,750	8,856	10,000	
Field Contingency	10,000	3,485	2,500	5,985	10,000	
Subtotal Field Expenditures	$	256,344	$	164,386	$	59,989	$	224,375	$	254,830	
Amenity Expenditures
Amenity - Electric	

$	14,400	

$	17,020	

$	4,910	

$	21,930	

$	25,000	
Amenity - Water	10,000	14,943	4,981	19,925	21,000	
Playground Lease	36,366	27,275	9,092	36,366	36,366	
Internet	2,500	1,017	339	1,356	1,356	
Pest Control	1,300	810	270	1,080	1,080	
Janitorial Services	15,000	7,380	3,690	11,070	15,000	
Security Services	12,500	8,525	3,125	11,650	12,500	
Pool Maintenance	32,136	20,800	10,400	31,200	32,040	
Amenity Management	12,875	9,656	3,219	12,875	13,519	
Amenity Repairs & Maintenance	10,000	3,992	2,395	6,386	10,000	
Holiday Lighting	7,500	7,460	-	7,460	7,460	
Amenity Contingency	7,500	4,721	1,875	6,596	10,000	
Subtotal Amenity Expenditures	$	162,077	$	123,599	$	44,296	$	167,894	$	185,321	
						
Total Operations & Maintenance	$	418,421	$	287,984	$	104,285	$	392,269	$	440,150	

Other Expenditures						
Transfer Out - Capital Reserve	$	-	$	-	$	-	$	-	$	11,981	
Capital Improvement Expenditures	$	-	$	-	$	-	$	-	$	11,981	

Excess Revenues/(Expenditures)	$	-	$	195,342  $	(135,014)  $	60,328  $	-

Total Expenditures	$	552,766	$	365,579	$	136,304	$	501,883	$	590,271

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	

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

Description	Adopted Budget
FY2026	Actuals Thru
6/30/2026	Projected Next
3 Months	Projected Thru
9/30/2026	Adopted Budget
FY2027	
Revenues						
Assessments - On Roll	$	542,703	$	545,006	$	-	$	545,006	$	542,703	
Interest	$	57,595	$	28,969	$	9,656	$	38,625	$	19,312	
Carryforward Surplus	$	788,628	$	739,816	$	-	$	739,816	$	784,447	
Total Revenues	$	1,388,926	$	1,313,790	$	9,656	$	1,323,447	$	1,346,462	
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	
Total Expenditures	$	539,000	$	539,000	$	-	$	539,000	$	538,600	
						
Net Change in Fund Balance	$	849,926	$	774,790	$	9,656	$	784,447	$	807,862	

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	
									
11/01/26	$	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	
			$	7,510,000.00	$	7,225,087.50	$	15,064,587.50	

Lake Deer
Community Development District
Capital Reserve Fund

Description

Adopted Budget FY2026

Actuals Thru 6/30/2026

Projected Next
3 Months

Projected Thru 9/30/2026

Adopted Budget FY2027

Revenues

Carry Forward Surplus Interest Income	$	-	$	-	$	-	$	-	$	-
$	-	$	-	$	-	$	-	$	-	
Total Revenues	$	-	$	-	$	-	$	-	$	-	

Expenditures

Capital Outlay
Other Current Charges	

$	-	$	-	$	-	$	-	$	-
$	-	$	-	$	-	$	-	$	-	
Total Expenses	$	-	$	-	$	-	$	-	$	-	

Other Financing Sources/(Uses)

Transfer In (Out)	

$	-	$	-	$	-	$	-	$	11,981	
Total Other Sources and Uses	$	-	$	-	$	-	$	-	$	11,981	
		
Excess Revenues/(Expenditures)	$	-	$	-	$	-	$	-	$	11,981