Davenport Road South Community Development District

Agenda

July 17, 2025

Davenport Road South
Community Development District

July 10, 2025
219 East Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526

Board of Supervisors Davenport Road South
Community Development District

Dear Board Members:

The regular meeting of the Board of Supervisors of Davenport Road South Community Development District will be held Thursday, July 17, 2025 at 10:30 AM at the Holiday Inn- Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, FL 33880.

Those members of the public wishing to attend the meeting can do so using the information below:
Zoom Video Link: https://us06web.zoom.us/j/86799915752
Zoom Call-In Information: 1-646-876-9923
Meeting ID: 867 9991 5752

Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Organizational Matters
Acceptance of Resignation of Adam Rhinehart
Appointment of Individuals to Fulfill Vacancies in Seats 2, 4 & 5
Consideration of Resumes/Letters of Interest
Administration of Oaths of Office to Newly Appointed Supervisors
Election of Officers
Consideration of Resolution 2025-09 Electing Officers
Approval of Minutes of the June 19, 2025 Meetings
June 19, 2025 Audit Committee Meeting
June 19, 2025 Board of Supervisors Meeting
Consideration of Resolution 2025-10 Certifying Chair Spending Limit
Consideration of Audit Engagement Letter from DiBartolomeo, McBee, Hartley & Barnes
Staff Reports
Attorney
Engineer
Field Manager’s Report
District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
Other Business
Supervisors Requests and Audience Comments
Adjournment

Sincerely,
Katie O’Rourke
District Manager

Section III

Section A

---------- Forwarded message ---------
From: Adam Rhinehart <adam@cassidylanddev.com> Date: Mon, Jun 30, 2025 at 2:27 PM
Subject: CDD Boards
To: Tricia Adams <tadams@gmscfl.com>

Tricia,
I need to resign my position on the North Boulevard and Davenport Road South CDD boards.
Please let me know if you need anything else from me.
Thank you,
Adam Rhinehart
Oakley Rhinehart Cassidy, LLC 346 East Central Avenue Winter Haven, FL 33880

Section F
RESOLUTION 2025-09
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE DAVENPORT ROAD SOUTH COMMUNITY DEVELOPMENT DISTRICT ELECTING THE OFFICERS OF THE DISTRICT, PROVIDING FOR CONFLICT AND AN EFFECTIVE DATE.

WHEREAS, the Davenport Road South Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated within the City of Davenport, Polk County, Florida; and

WHEREAS, pursuant to Chapter 190, Florida Statutes, the Board of Supervisors (“Board”), shall organize by electing one of its members as Chairperson and by electing a Secretary, and such other officers as the Board may deem necessary.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE DAVENPORT ROAD SOUTH COMMUNITY DEVELOPMENT DISTRICT:
District Officers. The District officers are as follows:

is appointed Chairperson.

is appointed Vice-Chairperson.

Jill Burns	is appointed Secretary.
is appointed Assistant Secretary. is appointed Assistant Secretary. is appointed Assistant Secretary. is appointed Assistant Secretary.
George Flint	is appointed Treasurer.
Katie Costa	is appointed Assistant Treasurer.
Darrin Mossing	is appointed Assistant Treasurer.

Conflicts. All Resolutions or parts of Resolutions in conflict herewith are hereby repealed to the extent of such conflict.
Effective Date.	This Resolution shall become effective immediately upon its adoption.

Passed and adopted this 17th day of July, 2025.
ATTEST:	DAVENPORT ROAD SOUTH
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Minutes

Section A
MINUTES OF MEETING DAVENPORT ROAD SOUTH
COMMUNITY DEVELOPMENT DISTRICT

The audit committee meeting of the Board of Supervisors of the Davenport Road South Community Development District was held Thursday, June 19, 2025, at 10:35 a.m. at the Holiday Inn Winter Haven, 200 Cypress Garden Blvd, Winter Haven, Florida.

Present for the Audit Committee were:
Adam Rhinehart joined late
Lindsey Roden Jessica Spencer Bobbie Henley

Also present were:

Tricia Adams	District Manager, GMS
Monica Virgen	District Manager, GMS
Katie O’Rourke	District Manager, GMS
Savannah Hancock	District Counsel, Kilinski Van Wyk Meredith Hammock by Zoom	District Counsel, Kilinski Van Wyk Joey Duncan by Zoom	District Engineer
Chace Arrington by Zoom	District Engineer
Marshall Tindall	Field Services Manager, GMS

FIRST ORDER OF BUSINESS	Roll Call
Ms. Virgen called the meeting to order at 10:35 a.m. and called roll.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Virgen noted no members of the public were present nor attending on Zoom.
June 19, 2025	Davenport Road South CDD

THIRD ORDER OF BUSINESS	Approval of Minutes of the April 17, 2025
Meeting
Ms. Virgen presented the minutes of the April 17, 2025 Board of Supervisors meeting. District Manager and District staff have reviewed the minutes. She offered to take any questions or comments, if not, a motion to approve.

FOURTH ORDER OF BUSINESS	Review and Ranking of Proposals and
Selection of an Auditor
DiBartolomeo, McBee, Hartley, & Barnes, P.A.
Grau & Associates
Ms. Virgen stated they posted a notice in the newspaper to advertise the auditing process and they received two proposals back: one proposal from DiBartolomeo, McBee, Hartley, & Barnes and one from Grau & Associates. She noted Grau & Associates is the District’s current auditor. She added each proposer has the ability to receive 20 points each for the ability of personnel, experience, understanding the scope of work, ability to finish required services and price. The auditors can receive up to 100 points each.
* Mr. Rhinehart joined the meeting at this time.
Ms. Virgen suggested ranking DiBartolomeo as #1, with 100 points and Grau & Associates #2 with 80 points as DiBartolomeo is the cheaper option. The Board agreed with Ms. Virgen’s suggestion.

FIFTH ORDER OF BUSINESS	Adjournment
Ms. Virgen asked for a motion to adjourn the meeting.

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June 19, 2025	Davenport Road South CDD

Secretary/Assistant Secretary	Chairman/Vice Chairman

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Section B
MINUTES OF MEETING DAVENPORT ROAD SOUTH
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Davenport Road South Community Development District was held Thursday, June 19, 2025, at 10:32 a.m. at the Holiday Inn Winter Haven, 200 Cypress Garden Blvd, Winter Haven, Florida.

Present and constituting a quorum:
Adam Rhinehart	Chairman
Lindsey Roden	Vice Chairperson
Jessica Spencer	Assistant Secretary
Bobbie Henley	Assistant Secretary Also present were:
Tricia Adams	District Manager, GMS
Monica Virgen	District Manager, GMS
Katie O’Rourke	District Manager, GMS
Savannah Hancock	District Counsel, Kilinski Van Wyk Meredith Hammock by Zoom	District Counsel, Kilinski Van Wyk Joey Duncan by Zoom	District Engineer
Chace Arrington by Zoom	District Engineer
Marshall Tindall	Field Services Manager, GMS

FIRST ORDER OF BUSINESS	Roll Call
Ms. Virgen called the meeting to order at 10:32 a.m. and called roll. Five Board members were in attendance constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Virgen noted no members of the public were present nor attending on Zoom.
June 19, 2025	Davenport Road South CDD

THIRD ORDER OF BUSINESS	Approval of Minutes of the April 17, 2025
Board of Supervisors Meeting
Ms. Virgen presented the minutes of the April 17, 2025 Board of Supervisors meeting. District Manager and District staff have reviewed the minutes. She offered to take any questions or comments, if not, a motion to approve.

FOURTH ORDER OF BUSINESS	Organizational Matters
Appointment of Individuals to Fulfill Vacancies in Seats 2 & 5
Consideration of Resumes/Letters of Interest
Administration of Oaths of Office to Newly Appointed Supervisors
Election of Officers
Consideration of Resolution 2025-09 Electing Officers
Items A through E were tabled to a future meeting agenda as there were no nominations to fill the vacant Board seats.

FIFTH ORDER OF BUSINESS	Public Hearing
Ms. Virgen asked for a motion to open the public hearing.

Consideration of Resolution 2025-06 Adopting the Fiscal Year 2026 Budget and Relating to the Annual Appropriations
Ms. Virgen presented the budget and resolution to the Board. She stated this resolution authorizes budget amendments and provides an effective date for the public hearing. She noted the hearing was posted on the District’s website and marked as “Exhibit A” is a copy of the FY26 approved budget. Ms. Virgen stated that no items have been changed, other than actuals which have been updated to be more accurate and there is no increase to the budget. She noted the gross assessments for 2026 will be $382,626. The debt service fund is on page 78 of the agenda package and totals $294,625. She noted the Capital reserve fund is on page 80 and will have a total of
$1,940 transferred in.

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June 19, 2025	Davenport Road South CDD

Mr. Cellar asked if they are concerned with how low the number is going into the capital reserve. Ms. Virgen stated she would recommend increasing the number in the future. Ms. Virgen asked for a motion to close the public hearing.

Consideration of Resolution 2025-07 Imposing Special Assessments and Certifying an Assessment Roll
Ms. Virgen presented the resolution to the Board. She stated now they have adopted a budget; they must fund the budget. She added this resolution authorizes a collection on the Polk County tax bill.

SIXTH ORDER OF BUSINESS	Acceptance	of	Audit	Committee
Recommendation and Selection of Number 1 Ranked Auditor to Provide Auditing Services
Ms. Virgen stated the audit committee chose DiBartolomeo, McBee, Hartley, & Barnes to conduct the audit.

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June 19, 2025	Davenport Road South CDD

SEVENTH ORDER OF BUSINESS	Consideration	of	Resolution	2025-08
Appointing an Assistant Secretary
Ms. Virgen stated this would allow the Board to appoint Katie O’Rourke as an Assistant
Secretary to give her the ability to sign documents on behalf of the District.

EIGHTH ORDER OF BUSINESS	Presentation of the Fiscal Year 2024 Audit
Report
Ms. Virgen stated noted Florida Special Districts are required to undergo an annual financial audit of all the District’s financial records for the year and is due by June 30th. She stated on page 110, it starts the letter to management and the report of the financial records. She noted there were no findings or recommendations found in the audit and is characterized as a clean audit.

NINTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Hancock had no updates for the Board. She reminded the Board of the ethics training due by December 31, 2025.

Engineer
Mr. Arrington had nothing to report but offered to take any questions. He was excused from the meeting at this time.

Field Manager’s Report
Mr. Tindall reviewed the Field manager’s report. He stated the pool lift is set to be installed this week and one of the pool chairs is being repaired. He noted there are people bending the fences to get into the community and asked the Board if they would like him to look into options for fixing the fence. He added there are a few areas at the front area of the community that need to be

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June 19, 2025	Davenport Road South CDD

filled in and he will be working on that soon. He noted maintenance will be working on the fan in the amenity center in the next week.

Consideration of Proposal for Parking Lot Sealcoating
Mr. Tindall reviewed the proposal for parking lot sealcoating. He stated they have budgeted
$8,000 for sealcoating in the budget as a line item. He added the prices may not be exact because they are unsure of the areas needed and there is a pothole that needs to be filled in. He suggested to approve this with a not to exceed.

Discussion of Ludisia Loop Entry Light Repairs
Mr. Tindall stated there is an area on Ludisia Loop where the line for the lights was cut on a transformer. He provided the proposal to fix the entry lights on a separate package.

Pressure Washing the Interior Wall on the Ludisia Side
Mr. Tindall stated he would like to pressure wash the interior wall on Ludisia to help clean the area up and asked for Board approval.

District Manager’s Report
Approval of Check Register
Ms. Virgen presented the check register from March 1, 2025 through April 30, 2025 totaling $582,604.33. Immediately following the summary page is a detailed run summary.

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June 19, 2025	Davenport Road South CDD

Balance Sheet & Income Statement
Ms. Virgen noted the unaudited financials through April 30, 2025 are on page 152 of the agenda package. These are for informational purposes only.

District Goals & Objectives
Presentation of Fiscal Year 2025 Authorizing Chair to Execute
Ms. Adams presented the goals and objective on page 166 of the Agenda package. She stated there was a new stated law requiring special District to approve a set of goals and objectives to use throughout the District and they are on track to meet the goals and objective. She added they are asking the chair to approve the final draft.

Adoption of Fiscal Year 2026 Goals & Objectives
Ms. Adams stated they are using the same goals and objectives as the previous year and are able to be completed.

Approval of Fiscal Year 2026 Meeting Schedule
Ms. Adams stated the meetings will be on the third Thursday of each month at 10:30 a.m.

Presentation of Registered Voters – 524
Ms. Adams stated there are currently 524 voters in the District.

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June 19, 2025	Davenport Road South CDD

Form 1 Reminder – Deadline July 1, 2025
Ms. Adams reminded the Board to file their Form 1s by July 1, 2025 and to complete the required four hours of ethic training due by the end of the year.

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

ELEVENTH ORDER OF BUSINESS	Supervisors	Requests	and	Audience
Comments
There being no comments, the next item followed.

TWELFTH ORDER OF BUSINESS	Adjournment
Ms. Virgen asked for a motion to adjourn the meeting.

Secretary/Assistant Secretary	Chairman/Vice Chairman

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Section V
RESOLUTION 2025-10
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE DAVENPORT ROAD SOUTH COMMUNITY DEVELOPMENT	DISTRICT	CONFIRMING AUTHORIZATION TO PAY INVOICES FOR WORK PREVIOUSLY APPROVED; AUTHORIZING THE CHAIR OR VICE CHAIR OF THE BOARD OF SUPERVISORS AND THE DISTRICT MANAGER TO ENTER INTO TIME SENSITIVE AND EMERGENCY CONTRACTS AND DISBURSE FUNDS FOR PAYMENT OF CERTAIN EXPENSES WITHOUT PRIOR APPROVAL OF THE BOARD OF SUPERVISORS; PROVIDING FOR A MONETARY THRESHOLD; AND PROVIDING FOR THE REPEAL OF PRIOR SPENDING AUTHORIZATIONS; PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, the Davenport Road South Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes; and
WHEREAS, Section 190.011(5), Florida Statutes, authorizes the District to adopt resolutions which may be necessary for the conduct of District business; and

WHEREAS, the Board of Supervisors of the District (“Board”) typically meets on an as needed basis, and in no event more than monthly, to conduct the business of the District, including approval of proposals, authorizing the entering into of agreements or contracts, and authorizing the payment of District operating and maintenance expenses; and

WHEREAS, the Board contracted with the District Manager to timely pay the District’s
vendors and perform other management functions; and
WHEREAS, the Board desires to confirm that the District Manager is authorized to pay invoices, regardless of the dollar amounts, for work previously approved by the Board and such payments do not need to be approved by the Board prior to payment; and
WHEREAS, the Board recognizes that certain time sensitive or emergency issues may arise from time to time that require approval outside of regular monthly meetings; and

WHEREAS, to conduct the business of the District in an efficient manner, recurring, non- recurring, and other disbursements for goods and services must be processed and paid in a timely manner; and
WHEREAS, the Board has determined that it is in the best interests of the District, and is necessary for the efficient administration of District operations; the health, safety, and welfare of the residents within the District; and the preservation of District assets and facilities, to authorize
limited spending authority to the Chair (or Vice Chair, if the Chair is unavailable) of the Board and the District Manager between regular monthly meetings, for work and services that are time sensitive and/or emergency in nature.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE DAVENPORT ROAD SOUTH COMMUNITY DEVELOPMENT DISTRICT:

Authorization to Pay Invoices for Work Previously Approved. The District Manager is authorized to pay invoices, regardless of the dollar amounts, for work previously approved by the Board in accordance with such contracts and such payments do not need to be approved by the Board prior to payment nor do they need to be re-approved by the Board at a future meeting.

Limited Spending Authorization. The Board hereby authorizes the individuals stated below to exercise their judgment to enter into time sensitive and emergency contracts and disburse funds up to the amounts stated below, without prior Board approval for expenses
(1) that are required to provide for the health, safety, and welfare of the residents within the District; (2) for the maintenance, repair, or replacement of a District asset; or (3) to remedy an unforeseen disruption in services relating to the District’s facilities or assets, if such disruption would result in significantly higher expenses unless the contract is entered into immediately.
The District Manager may individually authorize such expense up to $2,500.00 per proposal and/or event.
The Chair (or Vice Chair, if the Chair is unavailable) may individually authorize such expenses up to $10,000.00 per proposal and/or event.
The District Manager and Chair (or Vice Chair, if the Chair is unavailable) may jointly authorize such expenses up to $25,000.00 per proposal and/or event.

Ratification of Spending Authorization at Future Meeting. Any payment made or contract entered into pursuant to this Resolution shall be submitted to the Board at the next scheduled meeting for approval and ratification.
Repeal of Prior Spending Authorizations. All prior spending authorizations approved by resolution or motion of the Board are hereby repealed.
Effective Date. This Resolution shall become effective immediately upon its adoption.
PASSED AND ADOPTED THIS 17th DAY OF JULY 2025.

ATTEST:	DAVENPORT ROAD SOUTH COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman, Board of Supervisors

Section VI
DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS

July 3, 2025
Davenport Road South Community Development District Board of Supervisors
We are pleased to confirm our understanding of the services we are to provide Davenport Road South Community Development District, (“the District”) for the fiscal year ended September 30, 2025 and with an option for four (4) additional annual renewals for fiscal years ended 2026, 2027, 2028 and 2029.
Audit Scope and Objectives
We will audit the financial statements of the governmental activities, the aggregate discretely presented component units, each major fund (general fund, debt service fund, capital projects fund), and the aggregate remaining fund information, and the disclosures, which collectively comprise the basic financial statements of the District as of and for the years ended September 30, 2025, 2026, 2027, 2028 and 2029. In addition, we will examine the District’s 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. Accounting standards generally accepted in the United States of America (GAAP) provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District‘s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement we will apply certain limited procedures to the District‘s RSI in accordance with auditing standards generally accepted in the United States of America (GAAS). These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient appropriate evidence to express an opinion or provide any assurance. The following RSI is required by GAAP and will be subjected to certain limited procedures, but will not be audited.
Management’s Discussion and Analysis
Budgetary comparison schedule
The objectives of our audit are to obtain reasonable assurance as to whether the financial statements as a whole are free from material misstatement, whether due to fraud or error; issue an auditor’s report that includes our opinion about whether your financial statements are fairly presented, in all material respects, in conformity with GAAP; and report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. 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. Misstatements, including omissions, can arise from fraud or error and are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment of a reasonable user made based on the financial statements.
Auditor’s Responsibilities for the Audit of the Financial Statements
We will conduct our audit in accordance with GAAS and will include tests of your accounting records and other procedures we consider necessary to enable us to express such opinions. As part of an audit in accordance with GAAS, we exercise professional judgment and maintain professional skepticism throughout the audit.

2222 Colonial Road, Suite 200 • Fort Pierce, Florida 34950 • 772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., • Port St. Lucie, Florida 34984 • 772-878-1952 • Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member FICPA Private Company Practice Section
WWW.DMHBCPA.NET
We will evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management. We will also evaluate the overall presentation of the financial statements, including the disclosures, and determine whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is an unavoidable risk that some material misstatements may not be detected by us, even though the audit is properly planned and performed in accordance with GAAS. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. However, we will inform the appropriate level of management of any material errors, fraudulent financial reporting, or misappropriation of assets that comes to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors.
We will also conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the government’s ability to continue as a going concern for a reasonable period of time.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, tests of the physical existence of inventories, and direct confirmation of receivables and certain assets and liabilities by correspondence with selected customers, creditors, and financial institutions. We will also request written representations from your attorneys as part of the engagement.
We may, from time to time and depending on the circumstances, use third-party service providers in serving your account. We may share confidential information about you with these service providers but remain committed to maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies, procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure confidentiality agreements with all service providers to maintain the confidentiality of your information and we will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement, you will be asked to provide your consent prior to the sharing of your confidential information with the third-party service provider. Furthermore, we will remain responsible for the work provided by any such third-party service providers.
Our audit of the financial statements does not relieve you of your responsibilities.
Audit Procedures—Internal Control
We will obtain an understanding of the government and its environment, including internal control relevant to the audit, sufficient to identify and assess the risks of material misstatement of the financial statements, whether due to error or fraud, and to design and perform audit procedures responsive to those risks and obtain evidence that is sufficient and appropriate to provide a basis for our opinions. 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, misrepresentation, or the override of internal control. An audit is not designed to provide assurance on internal control or to identify deficiencies in internal control. Accordingly, we will express no such opinion. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District’s compliance with the provisions of applicable laws, regulations, contracts, and agreements. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion.

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Other Services
We will also prepare the financial statements of Davenport Road South Community Development District in conformity with accounting principles generally accepted in the United States of America based on information provided by you.
We will perform the services in accordance with applicable professional standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
You agree to assume all management responsibilities for the financial statement preparation services and any other nonattest services we provide; oversee the services by designating an individual, preferably from senior management, with suitable skill, knowledge, or experience; evaluate the adequacy and results of the services; and accept responsibility for them.
Responsibilities of Management for the Financial Statements
Our audit will be conducted on the basis that you acknowledge and understand your responsibility for designing, implementing, and maintaining internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, including monitoring ongoing activities; for the selection and application of accounting principles; and for the preparation and fair presentation of the financial statements in conformity with accounting principles generally accepted in the United States of America with the oversight of those charged with governance.
Management is responsible for making information available for the drafting of financial statements, all financial records, and related information available to us and for the accuracy and completeness of that information (including information from outside of the general and subsidiary ledgers). You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, such as records, documentation, identification of all related parties and all related-party relationships and transactions, and other matters; (2) additional information that we may request for the purpose of the audit; and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. At the conclusion of our audit, we will require certain written representations from you about the financial statements and related matters.
Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements of each opinion unit taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws and regulations.
You are responsible for the preparation of the supplementary information in conformity with accounting principles generally accepted in the United States of America (GAAP). You agree to include our report on the supplementary information in any document that contains, and indicates that we have reported on, the supplementary information. You also agree to include the audited financial statements with any presentation of the supplementary information that includes our report thereon. Your responsibilities include acknowledging to us in the representation letter that (1) you are responsible for presentation of the supplementary information in accordance with GAAP; (2) you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information.

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Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing.
Subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of DiBartolomeo, McBee, Hartley & Barnes, P.A. personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law.
We will complete the audit within prescribed statutory deadlines, which requires the District to submit its annual audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year, with the understanding that your employees will provide information needed to perform the audit on a timely basis. Provided that such information and any necessary feedback is provided on a timely basis, we will submit a preliminary draft audit report for your review no later than May 15 following the fiscal year for which the audit is conducted, and will submit a final audit report for your review no later than June 15 following the fiscal year for which the audit is conducted.
The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.
Jim Hartley is the engagement partner and is responsible for supervising the engagement and signing the report or authorizing another individual to sign it. This agreement provides for a contract period of one (1) year with the option of four (4) additional, one-year renewals upon the written consent of both parties. Our fees for these services are not to exceed $3,350 for the year ending 2025, $3,450 for year ending 2026, $3,600 for year ending 2027, $3,750 for year ending 2028 and $3,850 for the year ending, 2029, respectively. The fee estimate is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary or if additional Bonds are issued, we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket expenditures through the date of termination.
Either party may unilaterally terminate this agreement, with or without cause, upon thirty (30) days written notice. Upon any termination of this Agreement, the District will pay all invoices for services rendered prior to the date of the notice of termination but subject to any offsets that the District may have. Pursuant to Section 218.391, Florida Statutes, all invoices for fees or other compensation must be submitted in sufficient detail to demonstrate compliance with the terms of this engagement.
We shall take all necessary steps to ensure that the audit is completed in a timely fashion so that the financial reports and audits may be approved by the District’s Board of Supervisors within 180 days after the end of the fiscal year under review.
We agree and understand that Chapter 119, Florida Statutes, may be applicable to documents prepared in connection with the services provided hereunder and agree to cooperate with public record requests made there under. In connection with this Agreement, we agree to comply with all provisions of Florida’s public records laws, including but not limited to Section 119.0701, Florida Statutes, the terms of which are incorporated herein. Among other requirements, we will:
Keep and maintain public records required by the District to perform the service.

- 4 -
Upon request from the District’s custodian of public records, provide the District with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or as otherwise provided by law.
Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of the contract term and following completion of the Agreement if the auditor does not transfer the records to the District.
Upon completion of this Agreement, transfer, at no cost, to the District all public records in possession of the auditor or keep and maintain public records required by the District to perform the service. If the auditor transfers all public records to the District upon completion of this Agreement, the auditor shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If the auditor keeps and maintains public records upon completion of the Agreement, the auditor shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the District, upon request from the District’s custodian of public records, in a format that is compatible with the information technology systems of the District.
If auditor has questions regarding the application of Chapter 119, Florida statutes, to its duty to provide public records relating to this agreement, contact the public records custodian at: c/o Governmental Management Services – Central Florida LLC, 219 East Livingston Street, Orlando, Florida 32801, or recordrequest@gmscfl.com, phone: (407) 841-5524.
Reporting
We will issue a written report upon completion of our audit of Davenport Road South Community Development District’s financial statements. Our report will be addressed to the Board of Supervisors of the District. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature of these circumstances, it may be necessary for us to modify our opinions, add a separate section, or add an emphasis-of-matter or other-matter paragraph to our auditor’s report, or if necessary, withdraw from this engagement. If our opinions are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or withdraw from this engagement.
We appreciate the opportunity to be of service to Davenport Road South Community Development District and believe this letter accurately summarizes the terms of our engagement, and, with any addendum, if applicable, is the complete and exclusive statement of the agreement between DiBartolomeo, McBee, Hartley & Barnes and the District with respect to the terms of the engagement between the parties. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the attached copy and return it to us.

DiBartolomeo, McBee, Hartley & Barnes, P.A.

RESPONSE:

This letter correctly sets forth the understanding of Davenport Road South Community Development District. Signature: 	
Title: 	

Date: 	

- 5 -

Section VII

Section C

Item will be provided under separate cover.

Section D

Section 1

Summary of Checks

May 01, 2025 to May 31, 2025

Bank	Date	Check No.'s	Amount	

General Fund	

5/23/25	

645-649	

$	10,910.62	
	5/30/25	650	$	125.00	
	5/30/25	651-655	$	9,736.14	
			$	20,771.76	
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/09/25	PAGE	1
*** CHECK DATES 05/01/2025 - 05/31/2025 ***	DAVENPORT ROAD SOUTH-GENERAL
BANK B GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/08/25 00049	4/25/25 112288	202504 330-53800-48700	*	677.00
REMOVE WIRING GATE AREA
CURRENT DEMANDS ELECTRICAL &	677.00 000645
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/25 00050	4/30/25 12138906 202504 330-53800-12200	*	2,393.16
SECURITY SVCS-APR25
SECURITAS SECURITY SERVICES USA,INC	2,393.16 000646
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/25 00055	4/30/25 00070903 202504 310-51300-48000	*	207.97
NOT OF BOS MTG-4/9/25
4/30/25 00070903 202504 310-51300-48000	*	275.03
NOT PROPOSALS ANNU AUDIT
GANNETT MEDIA CORP DBA	483.00 000647
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/25 00021	5/01/25 224	202505 310-51300-34000	*	3,750.00
MANAGEMENT FEES-MAY25
5/01/25 224	202505 310-51300-35200	*	131.25
WEBSITE MANAGEMENT-MAY25
5/01/25 224	202505 310-51300-35100	*	131.25
INFORMATION TECH-MAY25
5/01/25 224	202505 310-51300-31300	*	437.50
DISSEMINATION SVCS-MAY25
224	202505 330-57200-49000	*	525.00
AMENITY ACCESS-MAY25
224	202505 310-51300-51000	*	.27
OFFICE SUPPLIES 224
POSTAGE 225
FIELD MANAGEMENT-MAY25
225	202505 320-53800-49000	*	26.19
PRINT SEPERATE COVER
225	202505 320-53800-49000	*	58.55
SIMPLY STAMPS
GOVERNMENTAL MANAGEMENT SERVICES-CF	6,566.46 000648
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/25 00031	5/16/25 12266	202504 310-51300-31500	*	791.00
ATTORNEY SVCS-APR25
KILINSKI VAN WYK PLLC	791.00 000649
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/23/25 00067	5/16/25 05182025 202505 300-36900-10000	*	125.00
REIMB FACILITY RENT-5/18
CASSIDY BISHOP	125.00 000650
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/30/25 00045	4/28/25 14862	202504 330-53800-48200	*	1,080.00
MNTHLY CLEAN SVCS-APR25
CSS CLEAN STAR SERVICES CENTRAL FL	1,080.00 000651
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DVRS DAVENPORT ROAD IARAUJO
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/09/25	PAGE	2
*** CHECK DATES 05/01/2025 - 05/31/2025 ***	DAVENPORT ROAD SOUTH-GENERAL
BANK B GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/30/25 00039	5/21/25 22449307 202504 310-51300-31100	*	405.00

PEST CONTROL-MAY25
77.00

PRINCE & SONS, INC	5,804.14 000654
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/30/25 00048	5/01/25 27333	202505 330-53800-48100	*	1,975.00
POOL MAINTENANCE-MAY25
5/15/25 27519	202505 330-53800-48700	*	395.00
RPLCD STANDARD BREAKER
MCDONNELL CORPORATION DBA	2,370.00 000655
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK B	20,771.76
TOTAL FOR REGISTER	20,771.76

DVRS DAVENPORT ROAD IARAUJO

Section 2

Davenport Road South
Community Development District

Unaudited Financial Reporting
May 31, 2025

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Debt Service Fund - Series 2018	

5	
	Capital Reserve Fund	

6	
	Capital Reserve Fund - Amenity	

7-8	
	Month to Month	

9	
	Assessment Receipt Schedule	

10	
	Long Term Debt Schedule	
Davenport Road South
Community Development District Combined Balance Sheet
May 31, 2025

	General Fund	Debt Service Fund	Capital Reserve Fund	Totals Governmental Funds	
Assets:					
Operating Account	$	157,362	$	-	$	-	$	157,362			
State Board of Administration	$	513,011	$	-	$	-	$	513,011			
Capital Reserve Account	$	-	$	-	$	108,038	$	108,038			
Capital Reserve Account - Amenity	$	-	$	-	$	28,540	$	28,540			
Due From Other	$	163	$	-	$	-	$	163			
Deposits
Investments:	$	1,121	$	-	$	-	$	1,121			
Series 2018					
Reserve	$	-	$	223,506	$	-	$	223,506			
Revenue	$	-	$	420,991	$	-	$	420,991			
Prepayment	$	-	$	7	$	-	$	7			
Total Assets	$	671,656	$	644,504	$	136,578	$	1,452,738			

Liabilities:					
Accounts Payable	$	6,751	$	-	$	-	$	6,751			
Total Liabilites	$	6,751	$	-	$	-	$	6,751			

Fund Balance:					
Restricted For:
Debt Service - Series 2018	
$	-	$	644,504	
$	-	$	644,504			
Assigned For:					
Capital Reserves	$	-	$	-	$	108,038	$	108,038	
Capital Reserves - Amenity	$	-	$	-	$	28,540	$	28,540	
Unassigned	$	664,905	$	-	$	-	$	664,905	
Total Fund Balances	$	664,905	$	644,504	$	136,578	$	1,445,987	
					
Total Liabilities & Fund Balance	$	671,656	$	644,504	$	136,578	$	1,452,738	

1
Davenport Road South
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2025

Adopted	Prorated Budget	Actual		
Budget	Thru 05/31/25	Thru 05/31/25	Variance	

Revenues:					
Assessments-Tax Roll	$	355,842	$	355,842	$	355,824	$	(18)	
Contributions - Highland Meadows West CDD	$	101,937	$	101,937	$	101,937	$	-	
Interest	$	-	$	-	$	3,011	$	3,011	
Other Income	$	-	$	-	$	30	$	30	
Total Revenues	$	457,779	$	457,779	$	460,802	$	3,023	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	8,000	$	2,800	$	5,200	
FICA Expenses	$	-	$	-	$	214	$	(214)	
Engineering Fees	$	10,000	$	6,667	$	1,988	$	4,679	
Dissemination Fees	$	5,250	$	3,500	$	3,938	$	(438)	
Attorney Fees	$	18,000	$	12,000	$	8,772	$	3,228	
Assessment Administration	$	5,250	$	5,250	$	5,250	$	-	
Annual Audit	$	4,400	$	4,400	$	4,400	$	-	
Trustee Fees	$	4,042	$	3,717	$	3,717	$	-	
Management Fees	$	45,000	$	30,000	$	30,000	$	-	
Information Technology	$	1,575	$	1,050	$	1,050	$	-	
Website Maintenance	$	1,575	$	1,050	$	1,050	$	-	
Postage	$	850	$	567	$	308	$	259	
Telephone	$	100	$	67	$	-	$	67	
Printing & Binding	$	150	$	100	$	45	$	55	
Insurance	$	7,575	$	7,575	$	7,296	$	279	
Legal Advertising	$	5,750	$	3,833	$	1,708	$	2,125	
Contingency	$	2,500	$	1,667	$	343	$	1,324	
Dues,Licenses & Fees	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	124,192	$	89,617	$	73,053	$	16,564	

2
Davenport Road South
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2025

Adopted	Prorated Budget	Actual		
Budget	Thru 05/31/25	Thru 05/31/25	Variance	

Operation and Maintenance						
Field Expenses
Field Management		

$	17,530	

$	11,687	

$	11,687	

$	(0)	
Electric		$	4,028	$	2,685	$	2,086	$	599	
Streetlights		$	23,750	$	15,833	$	12,765	$	3,069	
Landscape Maintenance		$	37,500	$	25,000	$	25,000	$	-	
Landscape Contingency		$	25,000	$	16,667	$	-	$	16,667	
Irrigation Repairs		$	6,000	$	4,000	$	4,729	$	(729)	
General Field Repairs & Maintenance		$	12,500	$	8,333	$	10,612	$	(2,279)	
Contingency		$	7,500	$	5,000	$	5,519	$	(519)	
	Subtotal	$	133,807	$	89,205	$	72,398	$	16,807	

Amenity Expenses
Property Insurance		

$	20,553	

$	20,553	

$	17,019	

$	3,534	
Security		$	35,000	$	23,333	$	20,030	$	3,304	
Landscape Maintenance-Amenity		$	13,500	$	9,000	$	8,960	$	40	
Landscape Contingency-Amenity		$	8,500	$	5,667	$	-	$	5,667	
Pest Control		$	850	$	567	$	516	$	51	
Pool Maintenance		$	23,940	$	15,960	$	16,316	$	(356)	
Hydro Lift		$	10,500	$	7,000	$	12,300	$	(5,300)	
Janitorial Services		$	11,820	$	7,880	$	6,965	$	915	
Janitorial Additional Services		$	675	$	450	$	-	$	450	
Amenity-Electric		$	20,250	$	13,500	$	9,546	$	3,954	
Amenity-Water		$	2,500	$	1,667	$	2,308	$	(641)	
Cable/Internet		$	2,150	$	1,433	$	1,440	$	(7)	
Parking Lot Resurfacing		$	8,000	$	5,333	$	-	$	5,333	
Amenity Repairs & Maintenance		$	15,000	$	10,000	$	6,133	$	3,867	
Amenity Access Management		$	6,300	$	4,200	$	4,200	$	-	
Amenity Contingency		$	7,500	$	5,000	$	-	$	5,000	
	Subtotal	$	187,038	$	131,543	$	105,732	$	25,811	
						
Total O&M Expenses:		$	320,845	$	220,748	$	178,130	$	42,618	
						
Total Expenditures		$	445,037	$	310,365	$	251,183	$	59,181	

Other Financing Sources/Uses:						
Transfer In/(Out)		$	(12,742)	$	-	$	-	$	-	
Total Other Financing Sources/Uses		$	(12,742)	$	-	$	-	$	-	
						
Excess Revenues (Expenditures)		$	(0)		$	209,618		
						
Fund Balance - Beginning		$	-		$	455,287		
						
Fund Balance - Ending		$	(0)		$	664,905		
		
3				
Davenport Road South
Community Development District Debt Service Fund - Series 2018
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2025

Adopted	Prorated Budget	Actual		
Budget	Thru 05/31/25	Thru 05/31/25	Variance	

Revenues:					
Assessments - Tax Roll	$	447,274	$	447,274	$	447,236	$	(38)	
Interest	$	-	$	-	$	16,425	$	16,425	
Total Revenues	$	447,274	$	447,274	$	463,661	$	16,387	

Expenditures:					
Interest Expense 11/1	$	155,813	$	155,813	$	155,813	$	-	
Principal Expense 11/1	$	135,000	$	135,000	$	135,000	$	-	
Interest Expense 5/1	$	152,775	$	152,775	$	152,775	$	-	
Total Expenditures	$	443,588	$	443,588	$	443,588	$	-	
					
Excess Revenues (Expenditures)	$	3,687		$	20,073		
					
Fund Balance - Beginning	$	396,453		$	624,431		
					
Fund Balance - Ending	$	400,139		$	644,504		

4
Davenport Road South
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2025

Adopted	Prorated Budget	Actual		
Budget	Thru 05/31/25	Thru 05/31/25	Variance	

Revenues:					
Interest	$	-	$	-	$	2,284	$	2,284	
Total Revenues	$	-	$	-	$	2,284	$	2,284	

Expenditures:					
Furniture Replacement/Repair	$	10,000	$	-	$	-	$	-	
Speed Drive for Pool Pumps	$	5,500	$	-	$	-	$	-	
Capital Outlay	$	8,500	$	-	$	-	$	-	
Contingency	$	-	$	-	$	53	$	(53)	
Total Expenditures	$	24,000	$	-	$	53	$	(53)	

Other Financing Sources:					
Transfer In/(Out)	$	12,742	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	12,742	$	-	$	-	$	-	
					
Excess Revenues (Expenditures)	$	(11,258)		$	2,231		
					
Fund Balance - Beginning	$	20,234		$	105,807		
					
Fund Balance - Ending	$	8,976		$	108,038		

5
Davenport Road South
Community Development District Capital Reserve Fund - Amenity
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2025

Adopted	Prorated Budget	Actual		
Budget	Thru 05/31/25	Thru 05/31/25	Variance	

Revenues:

Interest	

$	

-	$	

-	$	607	

$	607	
Total Revenues	$	-	$	-	$	607	$	607	

Expenditures:

Contingency	

$	

-	$	

-	$	57	

$	57	
Total Expenditures	$	-	$	-	$	57	$	57	
					
Excess Revenues (Expenditures)	$	-	$	550		
					
Fund Balance - Beginning	$	-	$	27,989		
					
Fund Balance - Ending	$	-	$	28,540		

6
Davenport Road South
Community Development District Month to Month

Revenues:

Assessments-Tax Roll	$
Contributions - Highland Meadows West CDD	$ Interest	$
Other Income	$

-  $	975  $
-  $	-  $
-  $	-  $
-  $	-  $

349,484  $
-  $
-  $
-  $

1,758  $
-  $
-  $
-  $

1,536  $
-  $
-  $
-  $

247  $
-  $
-  $
-  $

1,824  $
101,937  $
1,065  $
-  $

-  $	-  $
-  $	-  $
1,945  $	-  $
30  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $  355,824
-  $  101,937
-  $	3,011
-  $	30

Expenditures:

General & Administrative:

Supervisor Fees FICA Expenses Engineering Fees Dissemination Agent District Counsel
Assessment Administration Annual Audit
Trustee Fees Management Fees
Information Technology Website Maintenance Postage & Delivery Telephone
Printing & Binding Insurance
Legal Advertising Contingency Dues,Licenses & Fees

$	-  $
$	-  $
$	408  $
$	438  $
$	1,346  $
$	5,250  $
$	-  $
$	-  $
$	3,750  $
$	131  $
$	131  $
$	13  $
$	-  $
$	-  $
$	7,296  $
$	-  $
$	41  $
$	175  $

-  $
-  $
-  $
438  $
680  $
-  $
-  $
-  $
3,750  $
131  $
131  $
3  $
-  $
-  $
-  $
950  $
41  $
-  $

-  $
-  $
-  $
438  $
434  $
-  $
-  $
-  $
3,750  $
131  $
131  $
4  $
-  $
5  $
-  $
-  $
42  $
-  $

-  $
-  $
325  $
438  $
1,814  $
-  $
-  $
-  $
3,750  $
131  $
131  $
127  $
-  $
0  $
-  $
-  $
40  $
-  $

800  $
61  $
-  $
438  $
502  $
-  $
-  $
-  $
3,750  $
131  $
131  $
4  $
-  $
2  $
-  $
-  $
44  $
-  $

1,000  $
77  $
850  $
438  $
2,705  $
-  $
-  $
3,717  $
3,750  $
131  $
131  $
6  $
-  $
4  $
-  $
275  $
44  $
-  $

1,000  $
77  $
405  $
438  $
791  $
-  $
4,400  $
-  $
3,750  $
131  $
131  $
66  $
-  $
35  $
-  $
483  $
45  $
-  $

-  $	-  $
-  $	-  $
-  $	-  $
875  $	-  $
501  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
3,750  $	-  $
131  $	-  $
131  $	-  $
84  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
45  $	-  $
-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	2,800
-  $	214
-  $	1,988
-  $	3,938
-  $	8,772
-  $	5,250
-  $	4,400
-  $	3,717
-  $	30,000
-  $	1,050
-  $	1,050
-  $	308
-  $	-
-  $	45
-  $	7,296
-  $	1,708
-  $	343
-  $	175

7
Davenport Road South
Community Development District Month to Month

Operation and Maintenance

Field Expenses Field Management Electric
Streetlights
Landscape Maintenance
Landscape Replacement & Enhancements Irrigation Repairs
General Field Repairs & Maintenance Contingency

$
$
$
$
$
$
$
$
Subtotal $

1,461  $
171  $
1,574  $
3,125  $
-  $
287  $
4,449  $
-  $
11,067  $

1,461  $
245  $
1,574  $
3,125  $
-  $
287  $
1,624  $
-  $
8,315  $

1,461  $
248  $
1,574  $
3,125  $
-  $
134  $
-  $
-  $
6,542  $

1,461  $
282  $
-  $
3,125  $
-  $
-  $
2,004  $
-  $
6,871  $

1,461  $
283  $
3,089  $
3,125  $
-  $
87  $
2,536  $
2,284  $
12,865  $

1,461  $
280  $
1,651  $
3,125  $
-  $
87  $
-  $
3,150  $
9,754  $

1,461  $
293  $
1,651  $
3,125  $
-  $
-  $
-  $
-  $
6,530  $

1,461  $	-  $
284  $	-  $
1,651  $	-  $
3,125  $	-  $
-  $	-  $
3,848  $	-  $
-  $	-  $
85  $	-  $
10,454  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	11,687
-  $	2,086
-  $	12,765
-  $	25,000
-  $	-
-  $	4,729
-  $	10,612
-  $	5,519
-  $	72,398

Amenity Expenses Property Insurance Security
Landscape Maintenance-Amenity Landscape Contingency-Amenity Pest Control
Pool Maintenance Hydro Lift Janitorial Services
Janitorial Additional Services Amenity-Electric
Amenity-Water Cable/Internet
Parking Lot Resurfacing Amenity Repairs & Maintenance Amenity Access
Amenity Contingency

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Subtotal $

17,019  $
1,779  $
1,120  $
-  $
66  $
2,425  $
-  $
950  $
-  $
-  $
1,341  $
180  $
-  $
-  $
525  $
-  $
25,405  $

-  $
2,707  $
1,120  $
-  $
-  $
2,041  $
-  $
1,000  $
-  $
1,320  $
129  $
180  $
-  $
-  $
525  $
-  $
9,022  $

-  $
2,609  $
1,120  $
-  $
65  $
1,975  $
-  $
950  $
-  $
1,219  $
128  $
180  $
-  $
240  $
525  $
-  $
9,011  $

-  $
2,393  $
1,120  $
-  $
77  $
1,975  $
-  $
1,000  $
-  $
1,371  $
127  $
180  $
-  $
315  $
525  $
-  $
9,083  $

-  $
2,393  $
1,120  $
-  $
77  $
1,975  $
-  $
970  $
-  $
1,332  $
126  $
180  $
-  $
1,620  $
525  $
-  $
10,318  $

-  $
2,824  $
1,120  $
-  $
77  $
1,975  $
-  $
1,015  $
-  $
1,353  $
152  $
180  $
-  $
453  $
525  $
-  $
9,673  $

-  $
2,393  $
1,120  $
-  $
77  $
1,975  $
12,300  $
1,080  $
-  $
1,431  $
151  $
180  $
-  $
3,109  $
525  $
-  $
24,342  $

-  $	-  $
2,932  $	-  $
1,120  $	-  $
-  $	-  $
77  $	-  $
1,975  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
1,520  $	-  $
154  $	-  $
180  $	-  $
-  $	-  $
395  $	-  $
525  $	-  $
-  $	-  $
8,878  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	17,019
-  $	20,030
-  $	8,960
-  $	-
-  $	516
-  $	16,316
-  $	12,300
-  $	6,965
-  $	-
-  $	9,546
-  $	2,308
-  $	1,440
-  $	-
-  $	6,133
-  $	4,200
-  $	-
-  $  105,732

Other Financing Sources/Uses:

Transfer In/(Out)

$	-  $	-  $

-  $	-  $	-  $	-  $

-  $	-  $	-  $

-  $	-  $

-  $	-

8
Davenport Road South
Community Development District
Special Assessment Receipts Fiscal Year 2025

ON ROLL ASSESSMENTS

Gross Assessments Net Assessments
$ 382,627.17	$
$ 355,843.27	$
480,939.84
447,274.05
$ 863,567.01
$ 803,117.32

44%	56%	100%

Date	
Distribution	
Gross Amount	
Discount/Penalty	
Commision	
Interest	Property Appraiser	
Net Receipts	
General Fund	
2018 Debt Service	
Total	

11/13/24	
10/21/24	
$	4,557.63	
$	(239.27)	
$	(86.37)	
$	-	
$	-	
$	4,231.99	
$	1,875.10	
$	2,356.89	
$	4,231.99	
11/19/24	11/01-11/07/24	$	2,340.29	$	(93.61)	$	(44.93)	$	-	$	-	$	2,201.75	$	975.55	$	1,226.20	$	2,201.75	
11/26/24	11/08-11/15/24	$	4,680.58	$	(187.22)	$	(89.87)	$	-	$	-	$	4,403.49	$	1,951.09	$	2,452.40	$	4,403.49	
11/30/24	Inv#4652215	$	-	$	-	$	-	$	-	$  (3,826.27)	$	(3,826.27)	$  (1,695.33)	$	(2,130.94)	$  (3,826.27)	
11/30/24	Inv#4652214	$	-	$	-	$	-	$	-	$  (4,809.40)	$	(4,809.40)	$  (2,130.94)	$	(2,678.46)	$  (4,809.40)	
12/6/24	11/16-11/26/24	$	46,805.80	$	(1,872.24)	$	(898.67)	$	-	$	-	$	44,034.89	$ 19,510.87	$	24,524.02	$ 44,034.89	
12/20/24	11/27/24-11/30/24	$ 784,565.22	$	(31,376.18)	$  (15,063.78)	$	-	$	-	$	738,125.26	$ 327,046.74	$	411,078.52	$ 738,125.26	
12/27/24	12/01/24-12/15/24	$	7,020.87	$	(280.85)	$	(134.80)	$	-	$	-	$	6,605.22	$	2,926.62	$	3,678.60	$	6,605.22	
1/10/25	12/16/24-12/31/24	$	4,174.00	$	(125.26)	$	(80.97)	$	-	$	-	$	3,967.77	$	1,758.03	$	2,209.74	$	3,967.77	
2/3/25	10/01/24-12/31/24	$	-	$	-	$	-	$ 1,241.81	$	-	$	1,241.81	$	550.22	$	691.59	$	1,241.81	
2/10/25	01/01/25-01/31/25	$	2,340.29	$	(70.20)	$	(45.40)	$	-	$	-	$	2,224.69	$	985.71	$	1,238.98	$	2,224.69	
3/7/25	02/01/25-02/28/25	$	568.08	$	-	$	(11.36)	$	-	$	-	$	556.72	$	246.67	$	310.05	$	556.72	
4/11/25	03/01/25-03/31/25	$	4,174.00	$	-	$	(83.48)	$	-	$	-	$	4,090.52	$	1,812.42	$	2,278.10	$	4,090.52	
4/30/25	01/01/25-03/31/25	$	-	$	-	$	-	$	11.55	$	-	$	11.55	$	11.55	$	-	$	11.55	

9
Davenport Road South
Community Development District Long Term Debt Report

Series 2018, Special Assessment Revenue Bonds		
Interest Rate:	3.750%, 4.500%, 5.000%, 5.125%	
Maturity Date:	11/1/2048	
Reserve Fund Definition	50% of Maximum Annual Debt Service	
Reserve Fund Requirement	$120,013	
Reserve Fund Balance	$120,013	
Bonds Outstanding - 02/27/2018		$6,830,000 	
Less: Principal Payment - 11/01/19	($110,000)	
Less: Principal Payment - 11/01/20	($115,000)	
Less: Principal Payment - 11/01/21	($120,000)	
Less: Special Call - 05/01/22	($5,000)	
Less: Principal Payment - 11/01/22	($130,000)	
Less: Principal Payment - 11/01/23	($130,000)	
Less: Principal Payment - 11/01/24	($135,000)	
Current Bonds Outstanding	$6,085,000		

10