Grande Pines Community Development District

Agenda July 20, 2026

Agenda

Grande Pines
Community Development District

July 13, 2026

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

Board of Supervisors
Grande Pines Community Development District

Dear Board Members:

The regular meeting of the Board of Supervisors of Grande Pines Community Development District will be held Monday, July 20, 2026 at 10:00 AM at the Offices of GMS-CF, LLC, 219 East Livingston Street, Orlando, FL 32801. Following is the advance agenda for the meeting:
Roll Call
Public Comment Period
Approval of Minutes of the April 20, 2026 Board of Supervisors Meeting
Public Hearing
Consideration of 2026-06 Adopting the Fiscal Year 2027 Budget and Relating to the Annual Appropriations
Consideration of 2026-07 Imposing Special Assessments and Certifying an Assessment Roll
Consideration of Resolution 2026-08 Designating a Date, Time and Location for a
Landowners’ Election and Meeting
Consideration of Resolution 2026-09 Selecting a District Records Office within Orange County
Review of EMMA Material Event Notice
Review and Acceptance of Fiscal Year 2025 Audit Report
District Goals and Objectives
Adoption of Fiscal Year 2027 Goals and Objectives
Review and Approval of Fiscal Year 2026 Goals and Objectives and Authorizing Chair to Execute Final Form
Staff Reports
Attorney
Engineer
Presentation of Annual Engineer’s Report
District Manager’s Report
Check Register
Balance Sheet and Income Statement
Presentation of Number of Registered Voters – 1
Approval of Fiscal Year 2027 Meeting Dates
Field Manager’s Report
Consideration of Tree Removal Proposal from Exclusive Landscaping Group
Other Business

Supervisors Requests
Adjournment

Sincerely,

Jason Showe District Manager

Minutes

MINUTES OF MEETING GRANDE PINES
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Grande Pines Community Development District was held Monday, April 20, 2026 at 10:00 a.m. at the Offices of GMS-CF, LLC at 219 East Livingston Street, Orlando, Florida 32801.

Present and constituting a quorum:

Linda Kepfer	Vice Chairperson
Ashleigh Baksh	Assistant Secretary
Ernestina Whitney	Assistant Secretary

Also present were:

Jason Showe	District Manager
Jan Carpenter	District Counsel
Christina Baxter by phone	District Engineer
Tim Bradwell	Bond Counsel
Jarett Wright	Field Manager
Rob Szozda	GMS Field Services

FIRST ORDER OF BUSINESS	Roll Call
Mr. Showe called the meeting to order and called the roll. Three Board members were present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. Showe stated that there were no members of the public present to provide any comments.

THIRD	ORDER	OF	BUSINESS
Approval of Minutes of the February 16, 2026 Board of Supervisors Meeting

Mr. Showe presented the minutes of the February 16, 2026 Board of Supervisors meeting to the Board and asked for any corrections or changes to the minutes. The Board had no corrections or changes.

On MOTION by Ms. Kepfer seconded by Ms. Baksh, with all in favor, the Minutes of the February 16, 2026 Board of Supervisors Meeting, were approved.

FOURTH ORDER OF BUSINESS	Public  Hearing  on  the  Imposition  of
Special Assessments
Open Public Hearing
Mr. Showe asked for a motion to open the public hearing.

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

Consideration of 2026 Engineer’s Report
Mr. Showe stated this was unchanged from the previous review. It has been approved by the Board.

Consideration of Master Assessment Methodology for Retrofit Project
Mr. Showe stated this was unchanged since the previous review. It has been approved by the Board.

Public Comment & Testimony
Mr. Showe noted that he received one inquiry from an owner who asked for the Engineer's Report as well as the Methodology and that was provided to him. The owner didn't provide any comments.

Consideration of Resolution 2026-03 Levying Assessments
Ms. Carpenter stated the Board set a public hearing and adopted the assessment methodology. The selected section explains that the Board is now proceeding with the actual levy of assessments which are applied to the parcels involved. The maximum amount to be levied is based on the figure of $3,565. Once the bonds are priced, the final assessment levels will be adjusted to match the actual bond amount. The number in brackets is a placeholder and will be

removed from the signed version. Mr. Showe noted that both the Engineer's Report and the Methodology are exhibits to this resolution. Ms. Carpenter stated it provides the backup for the project that the bonds are being used to build, and then the Methodology of how the assessments were levied based on the cost of the Engineer's project and the cost of issuance of the bonds.

On MOTION by Ms. Kepfer seconded by Ms. Baksh, with all in favor, Resolution 2026-03 Levying Assessments, was approved.

Close Public Hearing
Ms. Showe asked for a motion to close the public hearing.

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

FIFTH ORDER OF BUSINESS	Consideration  of  Resolution  2026-04
Delegation Resolution
Exhibit A: Form of Supplemental Indenture
Exhibit B: Form of Bond Purchase Agreement
Exhibit C: Form of Preliminary Limited Offering Memorandum
Exhibit D: Form of Continuing Disclosure Agreement
Exhibit E: Form of Acquisition Agreement, Completion Agreement, Collateral Assignment, True-Up Agreement, and Tri-Party Agreement
Mr. Showe stated Mr. Bradwell is available by phone to explain item five.
Mr. Bradwell provided a summary of the delegation resolution for the Board, explaining its background and main provisions. The Board previously authorized the issuance of special assessment revenue bonds up to $28 million, and since then, two prior bond issues totaling
$12,525,000 were issued. Resolution 2026-04 authorizes a third series of bonds (Series 2026), not to exceed $5,500,000, to finance the Series 2026 project.
Mr. Bradwell stated the resolution delegates authority to District officers to issue these bonds under specified conditions, using a third supplemental trust indenture. It also authorizes the Board to engage MBS Capital Markets as underwriter and allows MBS to market the bonds with a preliminary offering memorandum. District officers are empowered to finalize and execute relevant documents, provided MBS delivers an acceptable purchase offer.

Key parameters include: a maximum aggregate principal of $5,500,000; an average interest rate not exceeding Florida law limits; an underwriter’s discount capped at 2%; bonds subject to optional redemption by May 1, 2038; and a final maturity no later than May 1, 2059. The resolution also approves forms for continuing disclosure, acquisition, completion, collateral assignment, and true-up agreements with the developer. Since the assessable lands are fully platted, the true-up agreement may ultimately not be required.
Ms. Carpenter noted the importance of having a true-up agreement and a tri-party agreement in place while construction is ongoing and homes have not yet been built. She noted that maintaining these agreements is beneficial during this phase and mentioned having discussed the matter briefly with MBS. She explained that the delegation resolution contains forms that are nearly finalized. She also clarifies that "delegation" refers to authorizing the Chair or Vice Chair to sign the final documents, which may have minor adjustments related to pricing or other non-material details.

On MOTION by Ms. Kepfer seconded by Ms. Baksh, with all in favor, Resolution 2026-04 Delegation Resolution , was approved.

SIXTH ORDER OF BUSINESS	Consideration	of	Resolution	2026-05
Approving the Proposed Fiscal Year 2027 Budget and Setting a Public Hearing
Mr. Showe stated that Resolution 2026-05 initiates several actions for the Board. It formally approves Exhibit A, which outlines the proposed budget for Fiscal Year 2027, schedules a public hearing for July 20, 2026, to discuss the budget, and requires the posting of related documents on the District’s website. He noted that these materials are available on page 369 of the agenda. Staff invested significant effort into preparing the proposed budget, especially given anticipated increases in assessments for homeowners and property owners due to a recently issued bond. To mitigate these increases, efforts were made to keep assessments steady, including utilizing a portion of the fund balance carryforward. He also highlighted a cash flow challenge: although the developer paid their tax bill at the end of March, disbursements from the tax collector are delayed until August for payments made after January 15. This delay creates a tight cash flow situation for the District. The Board is working closely with the developer to ensure current bond obligations are met and plans to use the carryforward funds to bridge the gap. He expressed

confidence in the budget for the current year but acknowledged that ongoing cash flow issues could pose future challenges.
Ms. Carpenter explained that Orange County is the only county where the District faces a six-month delay in receiving funds after the tax collector collects them. This delay can create cash flow issues, especially when homeowners pay their taxes in March. To address the problem, the Board is actively following up with the county and has written, and will continue to write, letters to seek a resolution. She emphasized that GMS is monitoring the situation closely, as insufficient funds may require the use of the debt service reserve. If this reserve is tapped, a notice must be published on the securities website indicating a default has occurred. She aimed to keep the Board informed about these ongoing efforts and potential financial impacts.
Mr. Showe stated they are actively considering various options to manage this gap. For operations and maintenance, the District can work with certain vendors and adjust payment timing to avoid negatively impacting operations. Fortunately, current cash flow should be sufficient to bridge this period. He emphasized that they would continue to monitor the situation and aim to keep assessments level, especially since residents will see an increase due to new debt service. He also noted efforts to detail account lines and figures and clarified that no other increases are proposed except for the new debt service.

On MOTION by Ms. Kepfer seconded by Ms. Baksh, with all in favor, Resolution 2026-05 Approving the Proposed Fiscal Year 2027 Budget and Setting a Public Hearing, was approved.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Carpenter had nothing additional to report.

Engineer
Ms. Baxter had nothing to report.

District Manager’s Report
Check Register
Mr. Showe stated that the check register starts on page 389 and includes checks numbered 391 through 415, along with automatic payments and Supervisor payroll, totaling $332,753.38.

Staff are available to answer any questions regarding these items. He highlighted that approximately $200,000 of the total is a transfer to the debt service, which makes up a significant portion of the amount. The rest of the items are described as routine and procedural.

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

Balance and Income Statement
Mr. Showe presented the balance and income statement to the Board and noted that it does not require any action from the Board. He noted that the general fund is performing approximately
$48,000 better than budgeted actuals through February, indicating effective financial management. Additionally, the speaker noted that 38% of assessments have been collected so far, which is expected since only assessments up to November 27th have been received at this point.

Ratification of Series 2024 Requisitions #28 – 30
Mr. Showe stated that the requisitions being discussed are payments to professionals for work performed related to the Series 2024 bonds. These payments have already been made and approved.

On MOTION by Ms. Kepfer, seconded by Ms. Baksh, with all in favor, the Series 2024 Requisitions #28 – 30, were ratified.

D. Field Manager’s Report
Mr. Wright provided an update on several maintenance and repair activities. The air conditioning unit at the guardhouse failed and couldn't be fixed, so a new unit was installed with a five-year warranty, covering full parts and labor for the first two years. The cost to repair the old unit was about $4,800, while replacement with warranty was $6,000, which was deemed the better option. The control board in the condenser had burned out.
Mr. Wright discussed repairs to the pedestrian gates at the front, which had fallen off their hinges and had broken latches. Both were fixed, and self-closing springs will be added soon to prevent the gates from slamming. The GMS staff picked up trash in the ponds—a task not covered by vendors and typically handled quarterly by their own crew. Landscape maintenance takes care

of trash on the pond banks, while there were pricing issues with aquatics vendors due to fluctuating workloads.
Mr. Wright noted to manage costs, pond trash pickup is done as needed, usually bi-monthly or quarterly, or when residents complain. Landscape maintenance has shifted to weekly service, so staff will be seen more often. The branch manager was consulted about plants that died during a freeze, and dead plants will be removed to improve appearance. He plans to redesign the front entrance median, using drought-tolerant plants and replacing blue daze with more robust species, while maintaining the wave-patterned hedge. Proposals will be gathered for these changes, but immediate focus is on removing dead plant material.
Additional updates included the rear gates, which were damaged and are now scheduled for repair after resolving invoicing issues with Guardian. Payments are now up to date. Pressure washing for monument signs is being scheduled, and potential enhancements for landscape lighting are being considered. Pricing details will be shared once available.

EIGHTH ORDER OF BUSINESS	Other Business
Mr. Showe stated the Board will hold a meeting on April 20, 2026 to cover both the budget and the bond. They will monitor whether a March meeting is necessary or can be postponed until April.

NINTH ORDER OF BUSINESS	Supervisors' Requests
Mr. Showe stated that there were no Supervisor requests.

TENTH ORDER OF BUSINESS	Adjournment

On MOTION by Ms. Kepfer, seconded by Ms. Baksh, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

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RESOLUTION 2026-06
THE ANNUAL APPROPRIATION RESOLUTION OF THE GRANDE PINES COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026, AND ENDING SEPTEMBER 30, 2027; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2026, submitted to the Board of Supervisors (“Board”) of the Grande Pines Community Development District (“District”) proposed budgets (“Proposed Budget”) for the fiscal year beginning October 1, 2026 and ending September 30, 2027 (“Fiscal Year 2026/2027”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and
WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District’s website at
least two days before the public hearing; and
WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE GRANDE PINES COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. BUDGET
The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

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

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Grande Pines Community Development District for the Fiscal Year Ending September 30, 2027.”

The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption, and shall remain on the website for at least 2 years.
SECTION 2. APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2026/2027, the sum of $	to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND	$	
TOTAL DEBT SERVICE FUND – SERIES 2021	$	
TOTAL DEBT SERVICE FUND – SERIES 2024	$	

TOTAL ALL FUNDS	$	
SECTION 3. BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2026/2027 or within 60 days following the end of the Fiscal Year 2026/2027 may amend its Adopted Budget for that fiscal year as follows:
A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.
The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of

the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

Any other budget amendments shall be adopted by resolution and consistent with Florida law.
The District Manager or Treasurer must ensure that any amendments to the budget under paragraph c. above are posted on the District’s website within 5 days after adoption and remain on the website for at least 2 years.
SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 20th DAY OF JULY, 2026.
ATTEST:	GRANDE PINES COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:	 Its:	

Exhibit A

Grande Pines
CommunityDevelopmenDtistrict

Proposed Budget
FY 2027

Table of Contents

1-2	General Fund	

3-6	

General Fund Narrative	

7	

Series 2021 Debt Service Fund	

8-9	

Series 2021 Amortization Schedule	

10	
Series 2024 Debt Service Fund	

11-12	
Series 2024 Amortization Schedule	

	Adopted	Actuals	Projected	Projected	Proposed	

Description	Budget
FY2026	Thru
5/31/26	Next
4 Months	Thru
9/30/26		Budget
FY2027	

Revenues							
Assessments - Tax Roll	$	618,635	$	337,548	$	281,087	$	618,635	$	618,635	
Cost Share Revenue	$	6,242	$	6,242	$	-	$	6,242	$	6,242	
Interest Income	$	-	$	4,844	$	1,615	$	6,459	$	-	
Miscellaneous Revenue	$	-	$	503	$	-	$	503	$	-	
Carry Forward	$	-	$	245,613	$	-	$	245,613	$	47,483	
Total Revenues	$  624,877	$	594,750	$	282,702	$	877,451	$	672,360	

Expenditures							
Administrative
Supervisor Fees	
$	12,000	
$	3,200	
$	4,000	
$	7,200	
$	
12,000	
FICA Expenditures	$	918	$	245	$	306	$	551	$	918	
Engineering	$	12,000	$	11,721	$	4,000	$	15,721	$	16,000	
Attorney	$	25,000	$	8,174	$	13,564	$	21,738	$	25,000	
Arbitrage	$	900	$	450	$	450	$	900	$	900	
Annual Audit	$	6,000	$	4,000	$	-	$	4,000	$	6,000	
Dissemination Fees	$	7,210	$	4,807	$	2,403	$	7,210	$	7,571	
Trustee Fees	$	9,020	$	8,489	$	531	$	9,020	$	9,020	
Assessment Administration	$	5,729	$	5,729	$	-	$	5,729	$	6,015	
Management Fees	$	43,775	$	29,183	$	14,592	$	43,775	$	45,964	
Information Technology	$	1,947	$	1,298	$	649	$	1,947	$	2,044	
Website Maintenance	$	1,298	$	865	$	433	$	1,298	$	1,363	
Telephone	$	300	$	-	$	100	$	100	$	300	
Postage	$	200	$	781	$	200	$	981	$	1,000	
Insurance	$	7,352	$	6,699	$	-	$	6,699	$	7,369	
Printing & Binding	$	350	$	8	$	100	$	108	$	350	
Legal Advertising	$	5,000	$	4,162	$	1,000	$	5,162	$	5,000	
Other Current Charges	$	1,000	$	421	$	579	$	1,000	$	1,000	
Office Supplies	$	200	$	3	$	67	$	69	$	200	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$  140,374	$	90,410	$	42,973	$	133,384	$	148,189	

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	5/31/26	4 Months	9/30/26	FY2027	

Field Expenditures						
Field Management	$	16,223	$	10,815	$	5,408	$	16,223	$	17,034	
Security	$	230,000	$	150,625	$	78,384	$	229,009	$  245,000	
Gate Repairs	$	8,500	$	13,270	$	2,833	$	16,103	$	16,500	
Gate Internet, Phone, Cable	$	3,000	$	-	$	1,500	$	1,500	$	3,000	
Gate Cameras	$	1,200	$	-	$	600	$	600	$	1,200	
Property Insurance	$	2,712	$	-	$	-	$	-	$	2,712	
Electric	$	25,344	$	11,769	$	7,776	$	19,545	$	22,000	
Streetlights	$	52,000	$	-	$	17,333	$	17,333	$	52,000	
Water & Sewer	$	20,000	$	7,139	$	3,568	$	10,707	$	10,000	
Landscape Maintenance	$	82,000	$	54,020	$	27,012	$	81,032	$	85,500	
Fountain Maintenance	$	-	$	-	$	-	$	-	$	6,500	
Landscape Contingency	$	5,000	$	1,216	$	5,000	$	6,216	$	20,000	
Irrigation Repairs	$	3,000	$	4,118	$	1,000	$	5,118	$	10,000	
Lake Maintenance	$	15,000	$	8,760	$	3,900	$	12,660	$	12,200	
Pressure Washing	$	5,790	$	1,200	$	4,590	$	5,790	$	5,790	
Repairs & Maintenance	$	10,000	$	2,682	$	3,333	$	6,015	$	10,000	
Contingency	$	4,735	$	1,700	$	3,035	$	4,735	$	4,735	
Total Field Expenditures	$  484,503	$	267,313	$	165,273	$	432,585	$ 524,171	
						
Total Expenditures	$  624,877	$	357,723	$	208,246	$	565,969	$ 672,360	
						
Excess Revenues/(Expenditures)	$	-	$	237,026	$	74,456	$	311,482	$	-	

Product Type	Assessable Units ERU Value	Total ERU	%	Net Assessments	Gross Assessments		
Single Family - 50'	154	1.00	154	42%	$	259,202.12	$	275,746.94		
Single Family - 70'	62	1.40	87	24%	$	146,095.74	$	155,421.00		
Townhouse	169	0.75	127	34%	$	213,336.81	$	226,954.06		
	385		368	100%	$	618,634.68			
								
		Gross
Assessments- Per	Gross
Assessments- Per	Increase	% Increase			
		Unit FY 27	Unit FY 26	(Decrease) Per Unit	(Decrease)			
$	1,790.56	$	1,790.56	$	0.00	0%		
$	2,506.79	$	2,506.79	$	0.00	0%		
$	1,342.92	$	1,342.92	$	0.00	0%		

Grande Pines Community Development District
General Fund Budget

REVENUES:

Assessments

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

Cost Share Revenue

The district will earn 23% in revenue from PAC Fair Share.

Carry Forward

Represents amount used to offset the District’s fiscal year expenditure.

EXPENDITURES:

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. Amount is based on 5 Supervisors attending 5 meetings during the fiscal year.

FICA Expenditures

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

Engineering

The District's engineer, Poulos & Bennett, provides 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, Latham, Luna, Eden & Beaudine, provides 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.

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on the bonds.

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 is currently contracted with Grau & Associates for these services.

Dissemination Fees

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. Governmental Management Services-Central Florida, LLC, provides these services.

Trustee Fees

The District pays annual trustee fees for the series 2021 and 2024 bonds to USBank.

Assessment Administration

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

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 of information technology for the District 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. Governmental Management Services-Central Florida, LLC, provides these services.

Website Maintenance

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

Telephone

Represents cost for telephone and fax machine.

Postage

Represents cost for mailing agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverage is provided by the Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Printing & Binding

Represents the cost of 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

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

Office Supplies

Represents cost of miscellaneous office supplies.

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.

Field Expenditures:

Field Management

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

Security

Represents the day-to-day staffing and operations management of the gate. It also includes gate attendants and roaming patrols.

Gate Repairs

Represents the cost of repairing and maintaining the gate.

Gate Internet, Phone, Cable

Represents the cost of the telephone/fax costs, internet and cable for the mechanical gate arm motors.

Gate Cameras

Represents the cost of the control board and cameras for the mechanical gate arm.

Property Insurance

The District’s estimated property insurance coverages.

Electric

Represents electric charges of common areas throughout the District.

Streetlights

Encompasses the budgeted amount for the District’s decorative light poles and fixtures in various locations.

Water & Sewer

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

Landscape Maintenance

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

Fountain Maintenance

Represents the cost to clean and maintain the fountains throughout the District. This will be done quarterly.

Landscape Contingency

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

Irrigation Repairs

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

Lake Maintenance

Represents the cost of maintaining the lakes in the District.

Pressure Washing

Represents the cost of pressure washing for the District.

Repairs & Maintenance

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

Contingency

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

Community Development District Proposed Budget
Debt Service Fund Series 2021

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	5/31/26	4 Months	9/30/26	FY2027	

Revenues						
Assessments - Tax Roll	$	383,353	$	208,933	$	174,420	$	383,353	$	383,353	
Interest	$	9,447	$	11,597	$	3,866	$	15,463	$	7,732	
Carry Forward Surplus (1)	$	171,558	$	180,707	$	-	$	180,707	$	183,052	
Total Revenues	$	564,358	$	401,237	$	178,286	$	579,523	$	574,137	

Expenditures						

Interest - 11/1	$	117,125	$	117,125	
$	-	
$	117,125	
$	115,250	
Principal - 5/1	$	150,000	$	150,000	$	-	$	150,000	$	150,000	
Interest - 5/1	$	117,125	$	117,125	$	-	$	117,125	$	115,250	
Total Expenditures	$	384,250	$	384,250	$	-	$	384,250	$	380,500	

Other Financing Sources/(Uses)

Transfer In/Out	$	-	$	(8,421)	

$	(3,800)	

$	(12,221)	

$	-	
Total Other Financing Sources/(Uses)	$	-	$	(8,421)	$	(3,800)	$	(12,221)	$	-	

Excess Revenues/(Expenditures)	$	180,108	$	8,566	$	174,486	$	183,052	$	193,637

Interest - 11/1/2027  $	112,850

(1) Carryforward Surplus is net of Debt Service Reserve Funds

Product	
Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit	
Single Family - 50'	98	$	208,888.55	$	2,131.52	$	2,267.57	
Single Family - 70'	29	$	86,539.32	$	2,984.11	$	3,174.59	
Townhouse	55	$	87,925.16	$	1,598.64	$	1,700.68	
	182	$	383,353.03			

Date		Balance		Prinicpal		Interest		Total	
									
11/01/26	$	6,055,000.00	$	-	$	115,250.00	$	382,375.00	
05/01/27	$	6,055,000.00	$	150,000.00	$	115,250.00	$	-	
11/01/27	$	5,905,000.00	$	-	$	112,850.00	$	378,100.00	
05/01/28	$	5,905,000.00	$	155,000.00	$	112,850.00	$	-	
11/01/28	$	5,750,000.00	$	-	$	110,370.00	$	378,220.00	
05/01/29	$	5,750,000.00	$	160,000.00	$	110,370.00	$	-	
11/01/29	$	5,590,000.00	$	-	$	107,810.00	$	378,180.00	
05/01/30	$	5,590,000.00	$	165,000.00	$	107,810.00	$	-	
11/01/30	$	5,425,000.00	$	-	$	105,170.00	$	377,980.00	
05/01/31	$	5,255,000.00	$	170,000.00	$	105,170.00	$	-	
11/01/31	$	5,255,000.00	$	-	$	102,450.00	$	377,620.00	
05/01/32	$	5,255,000.00	$	180,000.00	$	102,450.00	$	-	
11/01/32	$	5,075,000.00	$	-	$	99,075.00	$	381,525.00	
05/01/33	$	5,075,000.00	$	185,000.00	$	99,075.00	$	-	
11/01/33	$	4,890,000.00	$	-	$	95,606.25	$	379,681.25	
05/01/34	$	4,890,000.00	$	190,000.00	$	95,606.25	$	-	
11/01/34	$	4,700,000.00	$	-	$	92,043.75	$	377,650.00	
05/01/35	$	4,700,000.00	$	200,000.00	$	92,043.75	$	-	
11/01/35	$	4,500,000.00	$	-	$	88,293.75	$	380,337.50	
05/01/36	$	4,500,000.00	$	205,000.00	$	88,293.75	$	-	
11/01/36	$	4,295,000.00	$	-	$	84,450.00	$	377,743.75	
05/01/37	$	4,295,000.00	$	215,000.00	$	84,450.00	$	-	
11/01/37	$	4,080,000.00	$	-	$	80,418.75	$	379,868.75	
05/01/38	$	4,080,000.00	$	225,000.00	$	80,418.75	$	-	
11/01/38	$	3,855,000.00	$	-	$	76,200.00	$	381,618.75	
05/01/39	$	3,855,000.00	$	230,000.00	$	76,200.00	$	-	
11/01/39	$	3,625,000.00	$	-	$	71,887.50	$	378,087.50	
05/01/40	$	3,625,000.00	$	240,000.00	$	71,887.50	$	-	
11/01/40	$	3,385,000.00	$	-	$	67,387.50	$	379,275.00	
05/01/41	$	3,135,000.00	$	250,000.00	$	67,387.50	$	-	
11/01/41	$	3,135,000.00	$	-	$	62,700.00	$	380,087.50	
05/01/42	$	3,135,000.00	$	260,000.00	$	62,700.00	$	-	
11/01/42	$	2,875,000.00	$	-	$	57,500.00	$	380,200.00	
05/01/43	$	2,875,000.00	$	270,000.00	$	57,500.00	$	-	
11/01/43	$	2,605,000.00	$	-	$	52,100.00	$	379,600.00	
05/01/44	$	2,605,000.00	$	280,000.00	$	52,100.00	$	-	
11/01/44	$	2,325,000.00	$	-	$	46,500.00	$	378,600.00	
05/01/45	$	2,325,000.00	$	295,000.00	$	46,500.00	$	-	
11/01/45	$	2,030,000.00	$	-	$	40,600.00	$	382,100.00	

Date		Balance		Prinicpal		Interest		Total	

05/01/46	
$	
2,030,000.00	
$	
305,000.00	
$	
40,600.00	
$	
-	
11/01/46	$	1,725,000.00	$	-	$	34,500.00	$	380,100.00	
05/01/47	$	1,725,000.00	$	315,000.00	$	34,500.00	$	-	
11/01/47	$	1,410,000.00	$	-	$	28,200.00	$	377,700.00	
05/01/48	$	1,410,000.00	$	330,000.00	$	28,200.00	$	-	
11/01/48	$	1,080,000.00	$	-	$	21,600.00	$	379,800.00	
05/01/49	$	1,080,000.00	$	345,000.00	$	21,600.00	$	-	
11/01/49	$	735,000.00	$	-	$	14,700.00	$	381,300.00	
05/01/50	$	735,000.00	$	360,000.00	$	14,700.00	$	-	
11/1/50	$	375,000.00	$	-	$	7,500.00	$	382,200.00	
5/1/51	$	375,000.00	$	375,000.00	$	7,500.00	$	382,500.00	
			$	6,055,000.00	$	3,550,325.00	$	9,872,450.00	

Proposed Budget
Debt Service Fund Series 2024

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	5/31/26	4 Months	9/30/26	FY2027	

Revenues						
Assessments - Tax Roll	$	399,845	$	218,407	$	181,438	$	399,845	$	399,845	
Interest	$	9,429	$	11,441	$	3,814	$	15,255	$	7,628	
Carry Forward Surplus	$	167,952	$	180,366	$	-	$	180,366	$	184,292	
Total Revenues	$	577,226	$	410,215	$	185,251	$	595,466	$	591,764	

Expenditures						

Interest - 11/1	$	156,285	$	156,285	
$	-	
$	156,285	
$	154,309	
Principal - 5/1	$	85,000	$	85,000	$	-	$	85,000	$	90,000	
Interest - 5/1	$	156,285	$	156,285	$	-	$	156,285	$	154,309	
Total Expenditures	$	397,570	$	397,570	$	-	$	397,570	$	398,618	

Other Financing Sources/(Uses)

Transfer In/Out	$	-	$	(10,605)	

$	(3,000)	

$	(13,605)	

$	-	
Total Other Financing Sources/(Uses)	$	-	$	(10,605)	$	(3,000)	$	(13,605)	$	-	

Excess Revenues/(Expenditures)	$	179,656	$	2,040	$	182,251	$	184,292	$	193,147

Interest - 11/1/2027  $	152,216

Product	
Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit	
Single Family - 50'	56	$	119,293.13	$	2,130.23	$	2,266.21	
Single Family - 70'	33	$	98,416.83	$	2,982.33	$	3,172.69	
Townhouse	114	$	182,135.04	$	1,597.68	$	1,699.66	
	203	$	399,845.00			

Date		Balance		Prinicpal		Interest		Total	
									
11/01/26	$	5,595,000.00	$	-	$	154,308.75	$	395,593.75	
05/01/27	$	5,595,000.00	$	90,000.00	$	154,308.75			
11/01/27	$	5,505,000.00	$	-	$	152,216.25	$	396,525.00	
05/01/28	$	5,505,000.00	$	95,000.00	$	152,216.25			
11/01/28	$	5,410,000.00	$	-	$	150,007.50	$	397,223.75	
05/01/29	$	5,410,000.00	$	100,000.00	$	150,007.50			
11/01/29	$	5,310,000.00	$	-	$	147,682.50	$	397,690.00	
05/01/30	$	5,310,000.00	$	105,000.00	$	147,682.50			
11/01/30	$	5,205,000.00	$	-	$	145,241.25	$	397,923.75	
05/01/31	$	5,205,000.00	$	110,000.00	$	145,241.25			
11/01/31	$	4,735,000.00	$	-	$	142,683.75	$	397,925.00	
05/01/32	$	4,735,000.00	$	115,000.00	$	142,683.75			
11/01/32	$	4,735,000.00	$	-	$	140,010.00	$	397,693.75	
05/01/33	$	4,735,000.00	$	120,000.00	$	140,010.00			
11/01/33	$	4,735,000.00	$	-	$	137,220.00	$	397,230.00	
05/01/34	$	4,735,000.00	$	125,000.00	$	137,220.00			
11/01/34	$	4,735,000.00	$	-	$	134,313.75	$	396,533.75	
05/01/35	$	4,735,000.00	$	130,000.00	$	134,313.75			
11/01/35	$	4,605,000.00	$	-	$	130,771.25	$	395,085.00	
05/01/36	$	4,605,000.00	$	140,000.00	$	130,771.25			
11/01/36	$	4,465,000.00	$	-	$	126,956.25	$	397,727.50	
05/01/37	$	4,465,000.00	$	150,000.00	$	126,956.25			
11/01/37	$	4,315,000.00	$	-	$	122,868.75	$	399,825.00	
05/01/38	$	4,315,000.00	$	155,000.00	$	122,868.75			
11/01/38	$	4,160,000.00	$	-	$	118,645.00	$	396,513.75	
05/01/39	$	4,160,000.00	$	165,000.00	$	118,645.00			
11/01/39	$	3,995,000.00	$	-	$	114,148.75	$	397,793.75	
05/01/40	$	3,995,000.00	$	175,000.00	$	114,148.75			
11/01/40	$	3,820,000.00	$	-	$	109,380.00	$	398,528.75	
05/01/41	$	3,820,000.00	$	185,000.00	$	109,380.00			
11/01/41	$	3,440,000.00	$	-	$	104,338.75	$	398,718.75	
05/01/42	$	3,020,000.00	$	195,000.00	$	104,338.75			
11/01/42	$	3,020,000.00	$	-	$	99,025.00	$	398,363.75	
05/01/43	$	3,020,000.00	$	205,000.00	$	99,025.00			
11/01/43	$	3,020,000.00	$	-	$	93,438.75	$	397,463.75	
05/01/44	$	3,020,000.00	$	215,000.00	$	93,438.75			
11/01/44	$	3,020,000.00	$	-	$	87,580.00	$	396,018.75	
05/01/45	$	3,020,000.00	$	230,000.00	$	87,580.00			
11/01/45	$	2,790,000.00	$	-	$	80,910.00	$	398,490.00	
05/01/46	$	2,790,000.00	$	245,000.00	$	80,910.00			
11/01/46	$	2,545,000.00	$	-	$	73,805.00	$	399,715.00	

Date		Balance		Prinicpal		Interest		Total	
05/01/47	$	2,545,000.00	$	255,000.00	$	73,805.00			
11/01/47	$	2,290,000.00	$	-	$	66,410.00	$	395,215.00	
05/01/48	$	2,290,000.00	$	275,000.00	$	66,410.00			
11/01/48	$	2,015,000.00	$	-	$	58,435.00	$	399,845.00	
05/01/49	$	2,015,000.00	$	290,000.00	$	58,435.00			
11/01/49	$	1,725,000.00	$	-	$	50,025.00	$	398,460.00	
05/01/50	$	1,725,000.00	$	305,000.00	$	50,025.00	$	-	
11/01/50	$	1,420,000.00	$	-	$	41,180.00	$	396,205.00	
05/01/51	$	1,420,000.00	$	325,000.00	$	41,180.00	$	-	
11/01/51	$	1,095,000.00	$	-	$	31,755.00	$	397,935.00	
05/01/52	$	1,095,000.00	$	345,000.00	$	31,755.00	$	-	
11/01/52	$	750,000.00	$	-	$	21,750.00	$	398,505.00	
05/01/53	$	750,000.00	$	365,000.00	$	21,750.00	$	-	
11/01/53	$	385,000.00	$	-	$	11,165.00	$	397,915.00	
05/01/54	$	385,000.00	$	385,000.00	$	11,165.00	$	396,165.00	
			$	5,595,000.00	$	5,692,542.50	$	11,528,827.50	

!!"#$%& "

RESOLUTION 2026-07
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE GRANDE PINES COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2026/2027; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Grande Pines Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and

WHEREAS, the District is located in Orange County, Florida (“County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and
WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the fiscal year beginning October 1, 2026 and ending September 30, 2027 (“Fiscal Year 2026/2027”), attached hereto as Exhibit “A;” and

WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and
WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and

WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and
WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Adopted Budget; and
WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2026/2027; and

WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and

WHEREAS, it is in the best interests of the District to adopt the assessment roll (“Assessment Roll”) attached to this Resolution as Exhibit “B,” and to certify the portion of the Assessment Roll related to certain developed property (“Tax Roll Property”) to the County Tax Collector pursuant to the Uniform Method and to directly collect the portion of the Assessment Roll relating to the remaining property (“Direct Collect Property”), all as set forth in Exhibit “B;” and

WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll adopted herein, including that portion certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE GRANDE PINES COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. BENEFIT & ALLOCATION FINDINGS. The provision of the services, facilities, and operations as described in Exhibit “A” confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands is shown in Exhibits “A” and “B,” and is hereby found to be fair and reasonable.
SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 170, 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District and in accordance with Exhibits “A” and “B.” The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.

SECTION 3. Collection and Enforcement; Penalties; Interest.

Tax Roll Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Tax Roll Property shall be collected at the same time and in the same manner as County taxes in accordance with the Uniform Method, as set forth in Exhibits “A” and “B.”

Direct Bill Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Direct Collect

Property shall be collected directly by the District in accordance with Florida law, as set forth in Exhibits “A” and “B.” Assessments directly collected by the District are due in full on December 1, 2026; provided, however, that, to the extent permitted by law, the assessments due may be paid in several partial, deferred payments and according to the following schedule: 50% due no later than December 1, 2026, 25% due no later than February 1, 2027 and 25% due no later than May 1, 2027. In the event that an assessment payment is not made in accordance with the schedule stated above, the whole assessment – including any remaining partial, deferred payments for Fiscal Year 2026/2027, shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent assessments shall accrue at the rate of any bonds secured by the assessments, or at the statutory prejudgment interest rate, as applicable. In the event an assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170, Florida Statutes, or other applicable law to collect and enforce the whole assessment, as set forth herein.

Future Collection Methods. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.
SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit “B,” is hereby certified for collection. That portion of the Assessment Roll which includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.

SECTION 5. Assessment Roll Amendment. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution, and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.

SECTION 6. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.
SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

PASSED AND ADOPTED THIS 20th DAY OF JULY, 2026.
ATTEST:	GRANDE PINES COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:	 Its:	

Exhibit A:	Budget
Exhibit B:	Assessment Roll

Exhibit B

Grande Pines CDD
FY 27 Assessment Roll

Parcel Id	Units	Type	O&M	2021 Debt	2024 Debt	Total	
132428664100010	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664100020	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664100030	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664100040	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664100050	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664100060	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664100070	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664100080	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664100090	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664100100	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664100110	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100120	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100130	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100140	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100150	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100160	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100170	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100180	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100190	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100200	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100210	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100220	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100230	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100240	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100250	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100260	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100270	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100280	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100290	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100300	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100310	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100320	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100330	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100340	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100350	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100360	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100370	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100380	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100390	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100400	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100410	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100420	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664100430	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664100440	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664100450	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664100460	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664100470	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664100480	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664100490	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664100500	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664100510	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664100520	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100530	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100540	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100550	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100560	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100570	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100580	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100590	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100600	1	50'	$1,790.56	$2,267.57		$4,058.13	

Parcel Id	Units	Type	O&M	2021 Debt	2024 Debt	Total	
132428664100610	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100620	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100630	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100640	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100650	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100660	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100670	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100680	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100690	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100700	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100710	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100720	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100730	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100740	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100750	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100760	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100770	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100780	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100790	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100800	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100810	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100820	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100830	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100840	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100850	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100860	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100870	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100880	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100890	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100900	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100910	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100920	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100930	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100940	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100950	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100960	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100970	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100980	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664100990	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664101000	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664101010	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664101020	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664101030	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664101040	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664101050	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664101060	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664101070	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664101080	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664101090	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664101100	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664101110	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664101120	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664101130	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664101140	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664101150	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664101160	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664101170	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664101180	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664101190	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664101200	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664101210	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664101220	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664101230	1	70'	$2,506.79	$3,174.59		$5,681.38	

Parcel Id	Units	Type	O&M	2021 Debt	2024 Debt	Total	
132428664101240	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664101250	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664101260	1	70'	$2,506.79	$3,174.59		$5,681.38	
132428664101270	1	50'	$1,790.56	$2,267.57		$4,058.13	
132428664201280	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201290	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201300	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201310	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201320	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201330	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201340	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201350	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201360	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201370	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201380	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201390	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201400	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201410	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201420	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201430	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201440	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201450	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201460	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201470	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201480	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201490	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201500	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201510	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201520	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201530	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201540	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201550	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201560	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201570	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201580	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201590	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201600	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201610	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201620	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201630	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201640	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201650	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201660	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201670	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201680	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201690	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201700	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201710	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201720	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201730	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201740	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201750	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201760	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201770	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201780	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201790	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201800	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201810	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201820	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201830	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201840	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201850	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201860	1	50'	$1,790.56		$2,266.21	$4,056.77	

Parcel Id	Units	Type	O&M	2021 Debt	2024 Debt	Total	
132428664201870	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201880	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201890	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201900	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201910	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201920	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201930	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201940	1	70'	$2,506.79		$3,172.69	$5,679.48	
132428664201950	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201960	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201970	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201980	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664201990	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664202000	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664202010	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664202020	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664202030	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664202040	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664202050	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664202060	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664202070	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664202080	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664202090	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664202100	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664202110	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664202120	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664202130	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664202140	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664202150	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664202160	1	50'	$1,790.56		$2,266.21	$4,056.77	
132428664302170	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302180	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302190	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302200	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302210	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302220	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302230	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302240	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302250	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302260	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302270	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302280	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302290	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302300	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302310	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302320	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302330	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302340	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302350	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302360	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302370	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302380	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302390	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302400	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302410	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302420	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302430	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302440	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302450	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302460	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302470	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302480	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302490	1	TH	$1,342.92	$1,700.68		$3,043.60	

Parcel Id	Units	Type	O&M	2021 Debt	2024 Debt	Total	
132428664302500	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302510	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302520	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302530	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302540	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302550	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302560	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302570	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302580	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302590	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302600	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302610	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302620	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302630	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302640	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302650	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302660	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302670	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302680	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302690	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302700	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664302710	1	TH	$1,342.92	$1,700.68		$3,043.60	
132428664402720	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402730	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402740	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402750	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402760	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402770	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402780	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402790	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402800	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402810	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402820	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402830	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402840	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402850	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402860	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402870	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402880	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402890	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402900	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402910	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402920	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402930	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402940	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402950	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402960	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402970	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402980	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664402990	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403000	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403010	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403020	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403030	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403040	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403050	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403060	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403070	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403080	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403090	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403100	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403110	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403120	1	TH	$1,342.92		$1,699.66	$3,042.58	

Parcel Id	Units	Type	O&M	2021 Debt	2024 Debt	Total	
132428664403130	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403140	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403150	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403160	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403170	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403180	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403190	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403200	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403210	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403220	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403230	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403240	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403250	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403260	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403270	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403280	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403290	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403300	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403310	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403320	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403330	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403340	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403350	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403360	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403370	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403380	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403390	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403400	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403410	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403420	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403430	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403440	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403450	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403460	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403470	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403480	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403490	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403500	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403510	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403520	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403530	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403540	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403550	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403560	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403570	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403580	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403590	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403600	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403610	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403620	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403630	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403640	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403650	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403660	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403670	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403680	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403690	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403700	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403710	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403720	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403730	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403740	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403750	1	TH	$1,342.92		$1,699.66	$3,042.58	

Parcel Id	Units	Type	O&M	2021 Debt	2024 Debt	Total	
132428664403760	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403770	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403780	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403790	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403800	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403810	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403820	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403830	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403840	1	TH	$1,342.92		$1,699.66	$3,042.58	
132428664403850	1	TH	$1,342.92		$1,699.66	$3,042.58	
Total Gross Assessments			$657,404.47	$406,915.35	$425,367.77	$1,489,687.59	
							
Total Net Assessments			$617,960.20	$382,500.43	$399,845.70	$1,400,306.33	

!!"#$%& "

RESOLUTION 2026-08
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE GRANDE PINES COMMUNITY DEVELOPMENT DISTRICT DESIGNATING A DATE, TIME AND LOCATION FOR A LANDOWNERS’ MEETING AND ELECTION; PROVIDING FOR PUBLICATION; ESTABLISHING FORMS FOR THE LANDOWNER ELECTION; AND PROVIDING FOR SEVERABILITY AND AN EFFECTIVE DATE.

WHEREAS, Grande Pines Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Orange County, Florida; and
WHEREAS, pursuant to Section 190.006(1), Florida Statutes, the District’s Board of Supervisors (“Board”) “shall exercise the powers granted to the district pursuant to [Chapter 190, Florida Statutes],” and the Board shall consist of five members; and

WHEREAS, the District is statutorily required to hold a meeting of the landowners of the District for the purpose of electing Board Supervisors for the District on a date in November established by the Board, which shall be noticed pursuant to Section 190.006(2), Florida Statutes.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF GRANDE PINES COMMUNITY DEVELOPMENT DISTRICT:
EXISTING BOARD SUPERVISORS; SEATS SUBJECT TO ELECTIONS.
The Board is currently made up of the following individuals:

Seat Number	Supervisor	Term Expiration Date	
1	Linda Kepfer	11/2028	
2	Achal Aggarwal	11/2026	
3	Maria Perez	11/2028	
4	Ernestina Whitney	11/2026	
5	Ashley Baksh	11/2026	

This year, Seat 2, currently held by Achal Aggarwal, Seat 4, currently held by Ernestina Whitney, and Seat 5, currently held by Ashley Baksh, are subject to election by landowners in November 2026. The two candidates receiving the highest number of votes shall be elected for a term of four (4) years. The candidate receiving the next highest number of votes shall be elected for a term of two (2) years. The term of office for each successful candidate shall commence upon election.

LANDOWNER’S ELECTION. In accordance with Section 190.006(2), Florida Statutes, the meeting of the landowners to elect Board Supervisor(s) of the District shall be held

on the 16th day of November 2026, at 10:00 a.m., and located at the Offices of GMS-CF, LLC, 219 East Livingston Street, Orlando, Florida 32801.

PUBLICATION. The District’s Secretary is hereby directed to publish notice of the landowners’ meeting and election in accordance with the requirements of Section 190.006(2), Florida Statutes.
FORMS. Pursuant to Section 190.006(2)(b), Florida Statutes, the landowners’ meeting and election have been announced by the Board at its July 20, 2026 meeting. A sample notice of landowners’ meeting and election, proxy, ballot form and instructions were presented at such meeting and are attached hereto as Exhibit A. Such documents are available for review and copying during normal business hours at the office of the District Manager, Governmental Management Services – Central Florida LLC, located at 219 East Livingston Street, Orlando, Florida 32801.

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 become effective upon its passage.
PASSED AND ADOPTED this 20th day of July 2026.

GRANDE PINES COMMUNITY
ATTEST:	DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

EXHIBIT A
NOTICE OF LANDOWNERS’ MEETING AND ELECTION AND MEETING OF THE BOARD
OF SUPERVISORS OF THE GRANDE PINES COMMUNITY DEVELOPMENT DISTRICT

Notice is hereby given to the public and all landowners within Grande Pines Community Development District (“District”) the location of which is generally described as comprising a parcel or parcels of land containing approximately 118.79 acres located in Orange County, Florida, advising that a meeting of landowners will be held for the purpose of electing three (3) persons to the District’s Board of Supervisors (“Board”, and individually, “Supervisor”). Immediately following the landowners’ meeting there will be convened a meeting of the Board for the purpose of considering certain matters of the Board to include election of certain District officers, and other such business which may properly come before the Board.
DATE:	Monday, November 16, 2026
TIME:	10:00 AM
LOCATION:	Offices of GMS-CF, LLC
219 East Livingston Street Orlando, FL 32801

Each landowner may vote in person or by written proxy. Proxy forms may be obtained upon request at the office of the District Manager, c/o Governmental Management Services – Central Florida LLC, 219 East Livingston Street, Orlando, Florida 32801 (“District Manager’s Office”). At said meeting each landowner or his or her proxy shall be entitled to nominate persons for the position of Supervisor and cast one vote per acre of land, or fractional portion thereof, owned by him or her and located within the District for each person to be elected to the position of Supervisor. A fraction of an acre shall be treated as one acre, entitling the landowner to one vote with respect thereto. Platted lots shall be counted individually and rounded up to the nearest whole acre. The acreage of platted lots shall not be aggregated for determining the number of voting units held by a landowner or a landowner’s proxy. At the landowners’ meeting the landowners shall select a person to serve as the meeting chair and who shall conduct the meeting.
The landowners’ meeting and the Board meeting are open to the public and will be conducted in accordance with the provisions of Florida law. One or both of the meetings may be continued to a date, time, and place to be specified on the record at such meeting. A copy of the agenda for these meetings may be obtained from the District Manager’s Office. There may be an occasion where one or more supervisors will participate by telephone.

Any person requiring special accommodations to participate in these meetings is asked to contact the District Manager’s Office at (407) 841-5524, at least 48 hours before the hearing. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Manager’s Office.

A person who decides to appeal any decision made by the Board with respect to any matter considered at the meeting is advised that such person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which the appeal is to be based.

Jason Showe
District Manager

INSTRUCTIONS RELATING TO LANDOWNERS’ MEETING OF GRANDE PINES COMMUNITY DEVELOPMENT DISTRICT FOR THE ELECTION OF SUPERVISORS
DATE OF LANDOWNERS’ MEETING: Monday, November 16, 2026
TIME: 10:00 AM
LOCATION: Offices of GMS-CF, LLC, 219 East Livingston Street, Orlando, FL 32801

Pursuant to Chapter 190, Florida Statutes, and after a Community Development District (“District”) has been established and the landowners have held their initial election, there shall be a subsequent landowners’ meeting for the purpose of electing members of the Board of Supervisors (“Board”) every two years until the District qualifies to have its board members elected by the qualified electors of the District. The following instructions on how all landowners may participate in the election are intended to comply with Section 190.006(2)(b), Florida Statutes.
A landowner may vote in person at the landowners’ meeting, or the landowner may nominate a proxy holder to vote at the meeting in place of the landowner. Whether in person or by proxy, each landowner shall be entitled to cast one vote per acre of land owned by him or her and located within the District, for each position on the Board that is open for election for the upcoming term. A fraction of an acre shall be treated as one (1) acre, entitling the landowner to one vote with respect thereto. For purposes of determining voting interests, platted lots shall be counted individually and rounded up to the nearest whole acre. Moreover, please note that a particular parcel of real property is entitled to only one vote for each eligible acre of land or fraction thereof; therefore, two or more people who own real property in common, that is one acre or less, are together entitled to only one vote for that real property.

At the landowners’ meeting, the first step is to elect a chair for the meeting, who may be any person present at the meeting. The landowners shall also elect a secretary for the meeting who may be any person present at the meeting. The secretary shall be responsible for the minutes of the meeting. The chair shall conduct the nominations and the voting. If the chair is a landowner or proxy holder of a landowner, he or she may nominate candidates and make second motions. Candidates must be nominated and then shall be elected by a vote of the landowners. Nominees may be elected only to a position on the Board that is open for election for the upcoming term.
This year, three (3) seats on the Board will be up for election by landowners. The two candidates receiving the highest number of votes shall be elected for a term of four (4) years. The candidate receiving the next highest number of votes shall be elected for a term of two (2) years. The term of office for each successful landowner candidate shall commence upon election.

A proxy is available upon request. To be valid, each proxy must be signed by one of the legal owners of the property for which the vote is cast and must contain the typed or printed name of the individual who signed the proxy; the street address, legal description of the property or tax parcel identification number; and the number of authorized votes. If the proxy authorizes more than one vote, each property must be listed and the number of acres of each property must be included. The signature on a proxy does not need to be notarized.

LANDOWNER PROXY
GRANDE PINES COMMUNITY DEVELOPMENT DISTRICT ORANGE COUNTY, FLORIDA
LANDOWNERS’ MEETING – Monday, November 16, 2026

KNOW ALL MEN BY THESE PRESENTS, that the undersigned, the fee simple owner of the lands described herein, hereby constitutes and appoints 	 (“Proxy Holder”) for and on behalf of the undersigned, to vote as proxy at the meeting of the landowners of the Grande Pines Community Development District to be held at the Offices of GMS-CF, LLC, 219 East Livingston Street, Orlando, FL 32801, on Monday, November 16, 2026, at 10:00 AM, and at any adjournments thereof, according to the number of acres of unplatted land and/or platted lots owned by the undersigned landowner that the undersigned would be entitled to vote if then personally present, upon any question, proposition, or resolution or any other matter or thing that may be considered at said meeting including, but not limited to, the election of members of the Board of Supervisors. Said Proxy Holder may vote in accordance with his or her discretion on all matters not known or determined at the time of solicitation of this proxy, which may legally be considered at said meeting.

Any proxy heretofore given by the undersigned for said meeting is hereby revoked. This proxy is to continue in full force and effect from the date hereof until the conclusion of the landowners’ meeting and any adjournment or adjournments thereof, but may be revoked at any time by written notice of such revocation presented at the landowners’ meeting prior to the Proxy Holder’s exercising the voting rights conferred herein.

Printed Name of Legal Owner		
Signature of Legal Owner

Parcel Description		Date

Acreage	

Authorized Votes	

[Insert above the street address of each parcel, the legal description of each parcel, or the tax identification number of each parcel. If more space is needed, identification of parcels owned may be incorporated by reference to an attachment hereto.]
Total Number of Authorized Votes:

NOTES: Pursuant to Section 190.006(2)(b), Florida Statutes, a fraction of an acre is treated as one (1) acre entitling the landowner to one vote with respect thereto. For purposes of determining voting interests, platted lots shall be counted individually and rounded up to the nearest whole acre. Moreover, two (2) or more persons who own real property in common that is one acre or less are together entitled to only one vote for that real property.
If the fee simple landowner is not an individual, and is instead a corporation, limited liability company, limited partnership or other entity, evidence that the individual signing on behalf of the entity has the authority to do so should be attached hereto (e.g., bylaws, corporate resolution, etc.).

OFFICIAL BALLOT
GRANDE PINES COMMUNITY DEVELOPMENT DISTRICT ORANGE COUNTY, FLORIDA
LANDOWNERS’ MEETING – MONDAY, NOVEMBER 16, 2026

For Election (3 Supervisors): The two (2) candidates receiving the highest number of votes will each receive a four (4) year term, and the one (1) candidate receiving the next highest number of votes will receive a two (2) year term, with the term of office for the successful candidates commencing upon election.
The undersigned certifies that he/she/it is the fee simple owner of land, or the proxy holder for the fee simple owner of land, located within the Grande Pines Community Development District and described as follows:
Description	Acreage

[Insert above the street address of each parcel, the legal description of each parcel, or the tax identification number of each parcel.] [If more space is needed, identification of parcels owned may be incorporated by reference to an attachment hereto.]
or
Attach Proxy.
I,		,	as	Landowner,	or	as	the	proxy	holder	of
	(Landowner) pursuant to the Landowner’s Proxy attached hereto, do cast my
votes as follows:

SEAT #	NAME OF CANDIDATE	NUMBER OF VOTES	
2			
4			
5			

Date: 		Signed: 	
Printed Name: 	

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A RESOLUTION BY THE BOARD OF SUPERVISORS OF THE GRANDE PINES COMMUNITY DEVELOPMENT DISTRICT DESIGNATING THE LOCATION OF THE LOCAL DISTRICT RECORDS OFFICE AND PROVIDING AN EFFECTIVE DATE.

Whereas, the Grande Pines Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Orange County, Florida; and
Whereas, the District is statutorily required to designate a local district records office location for the purposes of affording citizens the ability to access the District’s records, promoting the disclosure of matters undertaken by the District, and ensuring that the public is informed of the activities of the District in accordance with Chapter 119 and Section 190.006(7), Florida Statutes; and
Whereas, District records are available for public review and inspection at the offices of Governmental Management Services - Central Florida, LLC, 219 East Livingston Street, Orlando, Florida 32801.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE GRANDE PINES COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1.  The District’s local records office shall be located at:
Governmental Management Services – Central Florida, LLC 219 East Livingston Street
Orlando, Florida 32801
SECTION 2.  This Resolution shall take effect immediately upon adoption.
Passed and adopted this 20th day of July 2026.

ATTEST:	GRANDE PINES COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chair/Vice Chair, Board of Supervisors

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District: Grande Pines Community Development District

Bond Issue: Special Assessment Revenue Bonds, Series 2021 (Assessment Area One) CUSIP Numbers: 38656NAA4, 38656NAB2, 38656NAC0, 38656NAC0

Bond Issue: Special Assessment Revenue Bonds, Series 2024 (Assessment Area Two) CUSIP Numbers: 38656NAE6, 38656NAF3, 38656NAG1

May 16, 2026
Notice of Possible Future Debt Service Payment Delays Due to County Tax Collector Changes in Remittance
The Grande Pines Community Development District (the “District”) hereby provides notice of a material event pursuant to its Continuing Disclosure Agreement for its Special Assessment Revenue Bonds, Series 2021 and Special Assessment Revenue Bonds, Series 2024 (collectively, the “Bonds”).
The District has been informed of a delay in the transmission of special assessment collections by the Orange County Tax Collector (the “Tax Collector”) to the District. To fund the District’s annual debt service payments which are due on May 1 of each year, the District’s debt service assessments were levied on District lands and are collected by the Tax Collector as a part of each landowner’s annual ad valorem property tax bill. Although the assessments were paid and collected from property owners on a timely basis, the Tax Collector notified the District that it would not remit those funds to the District until August 2026, which would not provide the District with necessary funds to meet the scheduled debt service payment due on May 1, 2026. The District has been informed that this is likely to occur in future years as well.
To ensure the timely payment of debt service and to avoid a payment default on the Bonds, the District transferred available funds from its operating account to the applicable debt service fund in an amount partially sufficient to cover the debt service payment due. The District’s primary developer provided a short-term loan of funds needed to allow the District to make the debt service payment on May 1, 2026, without utilizing debt service reserve funds. When the District receives the delayed assessment revenues from the Tax Collector, it will repay the primary developer for the short-term loan.
The District confirms that Bondholders received full and timely payment of debt service and no event of default has occurred under the terms of the Bond Indenture.

The District is in communication with the Tax Collector to attempt to alleviate such a delay of funding in the future. In the event all lots/homes are sold and the developer is no longer affiliated with the District to provide interim funding if the Tax Collector refuses to change its remittance date(s), the District would not be in a position to make a timely debt service payment, even though all landowners have paid to the Tax Collector the assessments that secure the debt service payments.
Governmental Management Services –
Central Florida, LLC

Disclosure Representative to Grande Pines Community Development District

By: 	
Date: _05/18/2026	

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GRANDE PINES COMMUNITY DEVELOPMENT DISTRICT
ORANGE COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

GRANDE PINES COMMUNITY DEVELOPMENT DISTRICT ORANGE 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	13-22	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual – General Fund	
23	
Notes to Required Supplementary Information	24	
OTHER INFORMATION		
Data Elements Required by Florida Statute 218.39(3)(c)	25	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

26-27	
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	

28	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
29-30	

INDEPENDENT AUDITOR’S REPORT
To the Board of Supervisors
Grande Pines Community Development District Orange County, Florida

1001 W. 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 Grande Pines Community Development District, Orange 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 May 27, 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.

May 27, 2026

MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Grande Pines Community Development District, Orange 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 $400,719.

The change in the District’s total net position in comparison with the prior fiscal year was
$624,520, 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 balance of $2,574,155, a decrease of $3,522,054 in comparison with the prior fiscal year. The fund balance is restricted for debt service and capital projects, non-spendable for prepaid items, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.
OVERVIEW OF FINANCIAL STATEMENTS

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

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

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

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

The government-wide financial statements include all governmental activities that are principally supported by special assessments. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance 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 balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

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

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

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

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

NET POSITION
SEPTEMBER 30,		
2025	2024	
Current and other assets	$	2,610,113	$	6,121,531	
Capital assets, net of depreciation	9,939,406	6,025,989	
Total assets	12,549,519	12,147,520	
Current liabilities	263,800	256,321	
Long-term liabilities	11,885,000	12,115,000	
Total liabilities	12,148,800	12,371,321	
Net position		
Net investment in capital assets	(762,575)	(1,124,678)	
Restricted	917,682	884,233	
Unrestricted	245,612	16,644	
Total net position	$	400,719	$	(223,801)	

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 represents the extent to which the ongoing program revenues exceeded cost of operations.
Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
2025	2024

Revenues:
Program revenues
Charges for services	$	1,447,521	$	654,466	
Operating grants and contributions	48,209	50,634	
Capital grants and contributions	96,178	129,828	
General revenues	
Miscellaneous income	13,272	-	
Unrestricted investment earnings	2,145	-	
Total revenues	1,607,325	834,928	
Expenses:	
General government	97,819	106,364	
Maintenance and operations	333,745	288,969	
Bond issue costs	-	320,875	
Interest	551,241	406,091	
Total expenses	982,805	1,122,299	
Change in net position	624,520	(287,371)	
Net position - beginning	(223,801)	63,570	
Net position - ending	$	400,719	$	(223,801)	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2025, was $982,805. The costs of the District’s activities were partially funded by program revenues which were comprised of Developer contributions, assessments, and investment earnings. Expenses decreased from the prior year primarily due to no bond issuance costs in the current year.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2025.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets
At September 30, 2025, the District had $9,939,406 invested in capital assets. In the government-wide financial statements no depreciation has been taken as the infrastructure is under construction. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Debt Administration
At September 30, 2025, the District had $11,885,000 of Bonds outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND OTHER EVENTS

The District anticipates an increase in costs as the development 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 Grande Pines Community Development District’s Finance Department at 219 E. Livingston Street, Orlando, Florida, 32801.

GRANDE PINES COMMUNITY DEVELOPMENT DISTRICT ORANGE COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2025

	Governmental
	Activities		
ASSETS
Cash and cash equivalents	
$	106,667	
Investments	152,146	
Accounts receivable	12,484	
Prepaid items	10,842	
Restricted assets:		
Investments	2,327,974	
Capital assets:		
Nondepreciable		9,939,406 	
Total assets		12,549,519 	
LIABILITIES		
Accounts payable	30,769	
Contracts and retainage payable	189	
Deposits	5,000	
Accrued interest payable	227,842	
Non-current liabilities:		
Due within one year	235,000	
Due in more than one year		11,650,000 	
Total liabilities		12,148,800 	
NET POSITION		
Net investment in capital assets	(762,575)	
Restricted for debt service	917,682	
Unrestricted		245,612 	
Total net position	 $	400,719 	

See notes to the financial statements

GRANDE PINES COMMUNITY DEVELOPMENT DISTRICT ORANGE COUNTY, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Charges for

Program Revenues
Operating Grants and

Capital Grants and

Net (Expense) Revenue and Changes in Net Position

Governmental

Functions/Programs		Expenses	Services	Contributions Contributions	Activities	 Primary government:
Governmental activities:

General government	$	97,819	$	97,819	$	-	$	-	$	
Maintenance and operations	333,745	540,977	6,319	96,178		

- 309,729
Interest on long-term debt		551,241	808,725	41,890	-	299,374 

Miscellaneous income	13,272	
Unrestricted investment earnings		2,145 	
Total general revenues		15,417 	
Change in net position	624,520	
Net position - beginning		(223,801) 	
Net position - ending	 $	400,719 	

Total governmental activities			982,805	1,447,521	48,209	96,178	609,103  General revenues:

See notes to the financial statements

BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2025

	Major Funds		Total

Debt
General	Service

Capital Projects

Governmental Funds

ASSETS		
Cash and cash equivalents	$	106,667	$	-	$	-	$	106,667	
Investments	152,146	1,144,766	1,183,208	2,480,120	
Accounts receivable	12,484	-	-	12,484	
Due from other funds	-	758	-	758	
Prepaid items	10,842	-	-	10,842	
Total assets	 $	282,139	$ 1,145,524	$ 1,183,208	$	2,610,871 

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	30,769	$	-	$	-	$	30,769	
Contracts and retainage payable	-	-	189	189	
Deposits	5,000	-	-	5,000	
Due to other funds	758	-	-	758	
Total liabilities	36,527	-	189	36,716	

Fund balances:
Nonspendable:
Prepaid items	10,842	-	-	10,842	
Restricted for:					
Debt service	-	1,145,524	-	1,145,524	
Capital projects	-	-	1,183,019	1,183,019	
Unassigned	234,770	-	-	234,770	
Total fund balances	245,612	1,145,524	1,183,019	2,574,155	

Total liabilities and fund balances	
$	282,139	
$ 1,145,524	
$ 1,183,208	
$	2,610,871	

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	$ 2,574,155 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	9,939,406
Accumulated depreciation		-  	9,939,406
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	(227,842)
Bonds payable	 (11,885,000)  (12,112,842)  Net position of governmental activities		$   400,719

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	
				Debt	Capital	Governmental	
		General		Service	Projects		Funds	
REVENUES								
Assessments	$	638,796	$	808,725	$	-	$	1,447,521	
Developer contributions		6,319		-	-		6,319	
Miscellaneous income		13,272		-	-		13,272	
Interest earnings		2,145		41,890	96,178		140,213	
Total revenues		660,532		850,615	96,178		1,607,325	

EXPENDITURES
Current:
General government		

97,819		

-	

-		

97,819	
Maintenance and operations		333,745		-	-		333,745	
Debt service: Principal		
-		
230,000	
-		
230,000	
Interest		-		554,398	-		554,398	
Capital outlay		-		-	3,913,417		3,913,417	
Total expenditures		431,564		784,398	3,913,417		5,129,379	

Excess (deficiency) of revenues over (under) expenditures		

228,968		

66,217	

(3,817,239)		

(3,522,054)	
OTHER FINANCING SOURCES (USES)
Transfers in (out)		
-		
(35,925)	
35,925		
-	
Total other financing sources (uses)		-		(35,925)	35,925		-	

Net change in fund balances		
228,968		
30,292	
(3,781,314)		
(3,522,054)	
Fund balances - beginning		16,644		1,115,232	4,964,333		6,096,209	

Fund balances - ending	
$	
245,612	
$	
1,145,524	
$ 1,183,019	
$	
2,574,155	

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	$ (3,522,054)	
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.	

3,913,417	
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.	

230,000	
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the governmental fund financial statements.	

	3,157 	
Change in net position of governmental activities	$	624,520	

See notes to the financial statements

NOTES TO FINANCIAL STATEMENTS

NOTE 1 - NATURE OF ORGANIZATION AND REPORTING ENTITY

Grande Pines Community Development District (the "District") was established by the Board of County Commissioners of Orange County’s approval of Ordinance No. 2019-17 effective on October 31, 2019 pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

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

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected on an at large basis by the owners of the property within the District. The Board exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes. As of September 30, 2025, all of the Board members are affiliated with Park Square Enterprises, LLC (“Developer”).

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

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

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

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

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

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

The District reports the following major governmental funds:

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

Capital Projects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.
As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.
When both restricted and unrestricted resources are available for use, it is the government’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

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

Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).
The District has elected to proceed under the Alternative Investment Guidelines 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.
The State Board of Administration’s (“SBA”) Local Government Surplus Funds Trust Fund (“Florida PRIME”) is a “2a-7 like” pool. A “2a-7 like” pool is an external investment pool that is not registered with the Securities and Exchange Commission (“SEC”) as an investment company, but nevertheless has a policy that it will, and does, operate in a manner consistent with the SEC’s Rule 2a-7 of the Investment Company Act of 1940, which comprises the rules governing money market funds. Thus, the pool operates essentially as a money market fund. The District has reported its investment in Florida PRIME at amortized cost for financial reporting purposes.

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured and any unspent Bond proceeds are required to be held in investments as specified in the Bond Indenture.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.
Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets’ lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

Capital Assets (Continued)
In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.

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

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

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

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

Fund Equity/Net Position
In the fund financial statements, governmental funds report nonspendable 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.

Fund Equity/Net Position (Continued)
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 the general fund. All annual appropriations lapse at fiscal year-end.
The District follows these procedures in establishing the budgetary data reflected in the financial statements.

Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriations for annually budgeted funds lapse at the end of the year.
NOTE 4 – DEPOSITS AND INVESTMENTS

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

The District’s investments were held as follows at September 30, 2025:

Amortized Cost	Credit Risk	Maturities

Florida Prime

$	152,146

S&P AAAm	Weighted average of the fund
portfolio: 47 days

First American Government Obligation	2,327,974	S&P AAAm	Weighted average of the fund Fd Cl D				portfolio: 45 days
 $	2,480,120 

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. The District has adopted by Resolution 2020-08, the alternative investment guidelines prescribed by Section 218.415, Florida Statutes.

However, the Bond Indenture limits the type of investments held using unspent proceeds.

Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. For external investment pools that qualify to be measured at amortized cost, the pool’s participants should also measure their investments in that external investment pool at amortized cost for financial reporting purposes. Accordingly, the District’s investments have been reported at amortized cost above.

NOTE 4 – DEPOSITS AND INVESTMENTS (Continued)

Investments (Continued)
External Investment Pool – With regard to redemption gates, Chapter 218.409(8)(a), Florida Statutes, states that “The principal, and any part thereof, of each account constituting the trust fund is subject to payment at any time from the moneys in the trust fund. However, the Executive Director may, in good faith, on the occurrence of an event that has a material impact on liquidity or operations of the trust fund, for 48 hours limit contributions to or withdrawals from the trust fund to ensure that the Board can invest moneys entrusted to it in exercising its fiduciary responsibility. Such action must be immediately disclosed to all participants, the Trustees, the Joint Legislative Auditing Committee, the Investment Advisory Council, and the Participant Local Government Advisory Council. The Trustees shall convene an emergency meeting as soon as practicable from the time the Executive Director has instituted such measures and review the necessity of those measures. If the Trustees are unable to convene an emergency meeting before the expiration of the 48-hour moratorium on contributions and withdrawals, the moratorium may be extended by the Executive Director until the Trustees are able to meet to review the necessity for the moratorium. If the Trustees agree with such measures, the Trustees shall vote to continue the measures for up to an additional 15 days. The Trustees must convene and vote to continue any such measures before the expiration of the time limit set, but in no case may the time limit set by the Trustees exceed 15 days.” With regard to liquidity fees, Florida Statute 218.409(4) provides authority for the SBA to impose penalties for early withdrawal, subject to disclosure in the enrollment materials of the amount and purpose of such fees. At present, no such disclosure has been made.
As of September 30, 2025, there were no redemption fees or maximum transaction amounts, or any other requirements that serve to limit a participant’s daily access to 100% of their account value.

NOTE 5 – INTERFUND TRANSFERS
Interfund transfers for the fiscal year ended September 30, 2025, were as follows:

 Fund	Transfer in	Transfer out	
Debt service	$	-	$	35,925	
Capital projects		35,925	-		
Total	 $	35,925	$	35,925 	

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

Infrastructure under construction	$	6,025,989	$	3,913,417	$	-	$	9,939,406	
Total capital assets, not being depreciated	6,025,989	3,913,417	-	9,939,406	

Governmental activities capital assets, net	
$	6,025,989	
$	3,913,417	
$	-	$	9,939,406	

The infrastructure intended to serve the District has been estimated at a total cost of approximately
$17,495,000. The infrastructure will include stormwater management systems, sanitary sewer, potable water and reclaimed water mains, roadways, landscaping and irrigation. 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 or by the issuance of additional bonds. Upon completion, certain improvements are to be conveyed to others for ownership and maintenance responsibilities. The District acquired improvements from the Developer at a total cost of $3,903,619 during the current year.

NOTE 7 – LONG-TERM LIABILITIES

Series 2021
On March 17, 2021, the District issued $6,760,000 of Special Assessment Revenue Bonds, Series 2021 consisting of Term Bonds with due dates from May 1, 2026, to May 1, 2051 and fixed interest rates ranging from 2.5% to 4.0%. 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, 2022, through May 1, 2051.
The Series 2021 Bonds are subject to redemption at the option of the District prior to their maturity, in whole or in part, on any date on or after May 1, 2031. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2025.

Series 2024
On March 22, 2024, the District issued $5,765,000 of Special Assessment Revenue Bonds, Series 2024 consisting of Term Bonds with due dates from May 1, 2034, to May 1, 2054 and fixed interest rates ranging from 4.65% to 5.8%. 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, 2025, through May 1, 2054.

The Series 2024 Bonds are subject to optional redemption, mandatory sinking fund and extraordinary mandatory redemption at the times, in the amounts, and at the redemption prices more fully described in the Redemption Provisions as outlined in the Bond Indenture.
The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. Upon satisfaction of certain conditions, a portion of the original reserve requirements will be released to the Developer for construction costs paid on behalf of the District; this did not occur during the current fiscal year. The District was in compliance with the requirements at September 30, 2025.

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

Governmental activities

Beginning Balance

Additions	Reductions

Ending Balance

Due Within One Year

Series 2021

$	6,350,000  $

-	$	(145,000) $

6,205,000  $

150,000

Series 2024	5,765,000	-	(85,000)	5,680,000	85,000

Total

$	12,115,000  $

-	$	(230,000) $

11,885,000  $

235,000

Long-term Debt Activity (Continued)
At September 30, 2025, the scheduled debt service requirements on the long-term debt were as follows:

Year ending

	Governmental Activities	

  September 30:	Principal	Interest	Total	
2026	$	235,000	$	546,820	$	781,820	
2027	240,000	539,118	779,118	
2028	250,000	530,133	780,133	
2029	260,000	520,755	780,755	
2030	270,000	510,985	780,985	
2031-2035	1,525,000	2,387,628	3,912,628	
2036-2040	1,900,000	2,029,280	3,929,280	
2041-2045	2,385,000	1,559,900	3,944,900	
2046-2050	3,025,000	938,370	3,963,370	
2051-2054		1,795,000	226,700	2,021,700 	
	 $	11,885,000	$	9,789,689	$	21,674,689 	

NOTE 8 - DEVELOPER TRANSACTIONS AND CONCENTRATIONS
The Developer has agreed to fund a portion of the general operations of the District. In connection with that agreement, Developer contributions to the general fund were $6,319.

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

NOTE 9 - MANAGEMENT COMPANY

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

NOTE 10 - RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims since inception of the District.
NOTE 11 – SUBSEQUENT EVENTS

The District was informed in April 2026 of a delay in the transmission of special assessment collections by the Orange County Tax Collector (the “Tax Collector”) to the District. To fund the District’s annual debt service payments which are due on May 1 of each year, the District’s debt service assessments were levied on District lands and are collected by the Tax Collector as a part of each landowner’s annual ad valorem property tax bill. Although the assessments were paid and collected from property owners on a timely basis, the Tax Collector notified the District that it would not remit those funds to the District until August 2026, which would not provide the District with necessary funds to meet the scheduled debt service payment due on May 1, 2026. The District has been informed by staff at the Tax Collector’s office that this is likely to occur in future years as well.

To ensure the timely payment of debt service and to avoid a payment default on the Bonds, the District transferred available funds from its operating account to the applicable debt service fund in an amount partially sufficient to cover the debt service payment due. The District’s primary developer provided a short-term loan of funds needed to allow the District to make the debt service payment on May 1, 2026, without utilizing debt service reserve funds. When the District receives the delayed assessment revenues from the Tax Collector, it will repay the primary developer for the short-term loan.

In the past weeks, the Orange county Tax Collector did make a payment to the District of additional amounts of the collected assessments (which is sooner than the District was told to expect), but the amount is still short of the total debt service that was due on May 1. The District is working with the County to seek a remedy to this potential future issue.

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

	
Budgeted
	Amounts	 Original & Final	

Actual Amounts	Variance with Final Budget - Positive
(Negative)	

REVENUES
Assessments	

$	618,635	

$	638,796	

$	20,161	
Developer contributions	-	6,319	6,319	
Miscellaneous	6,242	13,272	7,030	
Interest earnings	-	2,145	2,145	
Total revenues	624,877	660,532	35,655	

EXPENDITURES
Current:
General government	137,139	97,819	39,320	
Maintenance and operations	487,738	333,745	153,993	
Total expenditures	624,877	431,564	193,313	

Excess (deficiency) of revenues over (under) expenditures	

 $	-		

228,968	

 $	228,968 	
Fund balance - beginning			16,644 		
Fund balance - ending		 $	245,612 		

See notes to required supplementary information

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

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

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2025.

OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FLORIDA 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.	
2	
Number of independent contractors compensated to whom nonemployee compensation was paid in the last month of the District’s fiscal year being reported.	

7	
Employee compensation	$3,600	
Independent contractor compensation	$427,308	
Construction projects to begin on or after October 1; ($65K)	Not applicable	

Budget variance report	See the Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund	
Ad Valorem taxes;	Not applicable	
		
Non ad valorem special assessments;		
Special assessment rate	Operations and maintenance - $1,342.92 - 2,506.79 Debt Service Series 2021- $1,700.68 - $3,174.59
Debt service Series 2024 - $1,699.66 - $3,172.69	
Special assessments collected	$1,447,521	
Outstanding Bonds:		
Series 2021 due May 1, 2051
Series 2024 due May 1, 2054	$6,205,000
$5,680,000	

1001 W. 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
Grande Pines Community Development District Orange 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 Grande Pines Community Development District, Orange 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 dated May 27, 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.

May 27, 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
Grande Pines Community Development District Orange County, Florida
We have examined Grande Pines Community Development District, Orange 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 the District’s compliance with those requirements. Our responsibility is to express an opinion on the 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 Grande Pines Community Development District, Orange County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

May 27, 2026

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

We have audited the accompanying basic financial statements of Grande Pines Community Development District, Orange County, Florida ("District") as of and for the fiscal year ended September 30, 2025 and have issued our report thereon dated May 27, 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 May 27, 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 Grande Pines Community Development District, Orange County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Grande Pines Community Development District, Orange 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.

May 27, 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 significant findings and recommendations made in the preceding annual financial audit report 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 as of September 30, 2025. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 25.

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Grande Pines Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2026 – September 30, 2027

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting at least seven days in advance, as specified in Section 190.007(1), using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised with 7 days notice per statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐

 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by field manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and final budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and final budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current fiscal year budget with any amendments, and most recent financials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and financials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended fiscal year budget, and most recent agenda package with updated financials.
Achieved: Yes ☐ No ☐

Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent financial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing firm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Grande Pines Community Development District

District Manager:		Date:	 Print Name:	 
Grande Pines Community Development District

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Grande Pines Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2025 – September 30, 2026

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting at least seven days in advance, as specified in Section 190.007(1), using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised with 7 days notice per statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐

 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by field manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and final budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and final budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current fiscal year budget with any amendments, and most recent financials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and financials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended fiscal year budget, and most recent agenda package with updated financials.
Achieved: Yes ☐ No ☐

Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent financial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing firm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Grande Pines Community Development District

District Manager:		Date:	 Print Name:	 
Grande Pines Community Development District

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Grande Pines Community Development District
YEAR 2026 ENGINEER’S INPECTION REPORT

Prepared For
Grande Pines Community Development District
Date
June 25, 2026

Table of Contents

NARRATIVE AND TABLES

Section 1	Location & General Description
Section 2	Infrastructure Ownership & Maintenance
Section 3	District’s Operation and Maintenance Budget
Section 4	Infrastructure Conditions
Section 5	District Engineers Letter Report

APPENDICES

Exhibit 1	Location Map
Exhibit 2	Vicinity Map
Exhibit 13	Land Ownership Map
Exhibit 14	Proposed Public and Private Uses within CDD Exhibit A	Infrastructure Deficiency Map
Exhibit B	Photographic Inventory & Repair Recommendations

Location and General Description
The Grande Pines Community Development District (the “District”) is within the Orangewood Neighborhood N-2 Planned Development (PD) (the “Development”) located within the City of Orlando in Orange County, Florida, Section 13, Township 24 South, Range 28 East. The District is approximately 118.79 acres +/-. A location map is provided as Exhibit 1.

The Grande Pines Development is mixed use and consists of a proposed 385 single-family short term rental houses (216 detached units / 169 attached townhome units), and a conservation area, on 118.79 acres (includes Wetland W-1). The District is responsible for the maintenance of the roadways, stormwater management facilities and landscaping. The following phases have been constructed and conveyed to the District for Maintenance as of June 2026.

Construction Plans Phase	Construction Certified Complete	
Grande Pines Phase 1	February 2023	
Grande Pines Phase 2	February 2023	
Grande Pines Phase 3	November 2025	
Grande Pines Phase 4	December 2023	
Grande Pines Phase 5	November 2025	

Infrastructure Ownership and Maintenance
The ownership and maintenance responsibility of the infrastructure within the development does not reside with a single entity but is distributed as shown in the table below.

Capital Improvements Plan	Ownership	Maintenance	
Roadways (Asphalt, Curb & Gutter,
Sidewalk)	CDD	CDD	
Master Stormwater Management System	CDD	CDD	
Potable Water Distribution System	OCU	OCU	
Wastewater / Sanitary Sewer System	OCU	OCU	
Reclaimed Water Distribution System	OCU	OCU	
Landscaping, Irrigation and Signage within
Right-of-Way	CDD	CDD	
Parks, Open Space & Parking	POA	POA	
Landscaping & Walls within Easements	POA	POA	
Street Lighting & Electrical	CDD /
Duke Energy	CDD /
Duke Energy	
Amenity Center	POA	POA	

District’s Operation and Maintenance Budget

We have reviewed the proposed operation and maintenance budget for Fiscal Year 2027 as proposed by the Grande Pines CDD Board of Supervisors as shown in the table below. The allocations to the following sections of the budget are for maintenance and repairs to the existing infrastructure for which the District is responsible.

Operation and Maintenance Budget
Proposed FY2027	
Description	Amount	
Field Management	$17,034.00	
Gate Repairs	$15,000.00	
Landscape Maintenance	$85,500.00	
Fountain Maintenance	$6,500.00	
Landscape Contingency	$20,000.00	
Irrigation Repairs	$10,000.00	
Lake Maintenance	$12,200.00	
Pressure Washing	$5,790.00	
Repairs & Maintenance	$10,000.00	
Contingency	$4,735.00	
Total	$186,759.00	

We recommend the addition of a dedicated sidewalk maintenance line item in the amount of $22,500. This covers the cost of replacing approximately 2% of the sidewalk on an annual basis which is equivalent to a 50-year estimated service life.

Infrastructure Conditions
Site visits were completed in June 2026 to review the conditions of the site infrastructure and determine maintenance recommendations for budgeting purposes. The following maintenance & repairs are recommended to be completed:

Repair sidewalk & gutter/curb fractures & cracking
Maintenance of landscaping and trees

A deficiency map and photographs representative of the needed maintenance are provided in Exhibits A & B.

District Engineers Letter Report
June 25, 2026

George Flint, District Manager
Grande Pines Community Development District Governmental Management Services-CF, LLC 219 E. Livingston St
Orlando, FL 32803

Subject:	Grande Pines Community Development District District Engineers Report
Job No. 19-151

Dear Mr. Flint:

In accordance with Section 9.19 of the Master Trust Indenture for the Grande Pines Community Development District (CDD), we have completed our annual review of the portions of the project within this CDD as constructed to date. Based on our inspection and knowledge of the community, we recommend maintenance and repairs address the following:

Repair sidewalk & gutter/curb fractures & cracking
Maintenance of landscaping and trees

A location map and photographs representative of the needed maintenance are provided in Exhibits 1 and B.
We have reviewed the proposed operation and maintenance budget for Fiscal Year 2027 as proposed by the Grande Pines CDD Board of Supervisors as shown in the table below. The allocations to the following sections of the budget are for maintenance and repairs to the existing infrastructure for which the District is responsible.

Operation and Maintenance Budget
Proposed FY2027	
Description	Amount	
Field Management	$17,034.00	
Gate Repairs	$15,000.00	
Landscape Maintenance	$85,500.00	
Fountain Maintenance	$6,500.00	
Landscape Contingency	$20,000.00	
Irrigation Repairs	$10,000.00	
Lake Maintenance	$12,200.00	
Pressure Washing	$5,790.00	
Repairs & Maintenance	$10,000.00	
Contingency	$4,735.00	
Total	$186,759.00	

We recommend the addition of a dedicated sidewalk maintenance line item in the amount of $22,500. This covers the cost of replacing approximately 2% of the sidewalk on an annual basis which is equivalent to a 50-year estimated service life.

Please contact me should you have any questions or require any additional information. Sincerely,
Christina M. Baxter, P.E.
Pape-Dawson Consulting Engineers, LLC cc:	File Folder

Appendix

Project Site

PSP 15-03-060 CDR 20-02-045
Location Map
Grande Pines Orangewood N-2 PD Parcel 11D	N

January 12, 2021
P & B Job No.: 18-007

2602 E. Livingston St. Orlando, Florida 32803- 407.487.2594

www.poulosandbennett.com
Certificate of Authorization No. 28567

Exhibit 1

Vicinity Map
Grande Pines	N

January 6, 2020
P & B Job No.: 18-007

2602 E. Livingston St. Orlando, Florida 32803- 407.487.2594

www.poulosandbennett.com
Certificate of Authorization No. 28567

Exhibit 2

Park Square Grande Pines Phase 2 LLC
(14.41 AC)

Park Square

Grand Pines Community Development District
(12.01 AC)

Grande Pines LLC (6.50 AC)

Grande Pines
Community Development District
(12.01 AC)

(55.55 AC)

Park Square Grande Pines Phase 2 LLC
(3(06.3520 AC)

Land Ownership Map
Grande Pines	N

January 6, 2020
P & B Job No.: 18-007

2602 E. Livingston St. Orlando, Florida 32803- 407.487.2594

www.poulosandbennett.com
Certificate of Authorization No. 28567

Exhibit 13

LEGEND
Tract Type (Public or Private Designation
/Ownership & Maintenance Entity)

CDD Boundary

Lots
(Private/Individual Lot Owners)

Utility Tract
(Public/Orange County Utilities)

Open Space Tracts (Public/CDD)

Park Tracts (Private/HOA)

Parking Tracts (Public/CDD)

Stormwater Tracts (Public/CDD)

Conservation Area (Private/CDD)

Roads (Public/CDD)

NOTES:
1. Water, wastewater and reclaimed water utilities will be owned and maintained by Orange County Utilities.

Proposed Public and Private Uses Within CDD
Grande Pines	N

January 6, 2020
P & B Job No.: 18-007

2602 E. Livingston St. Orlando, Florida 32803- 407.487.2594

www.poulosandbennett.com
Certificate of Authorization No. 28567

Exhibit 14

Tract D-8 Stormwater

G	I
H
Tract D-4 Stormwater

Tract C-1 Commercial
J	K
M	L

Tract OS-2 Open Space

Tract D-6 Stormwater

Tract OS-5 Open Space

A

Tract D-3 Stormwater

Tract D-1 Stormwater

D
Tract D-6	N

Tract OS-3 Open Space

Stormwater
E	C
B
F

Tract D-5 Stormwater

0 D S	6 R X U F H V	( V U L
) H D W X U H	7 \ S H
& ’ ’	2 Z Q H G	0 D L Q W D L Q H G

2 S H Q 6 W U H H W 0 D S	D Q

k

&  ’  ’	,  Q  I  U  D  V  W  U  X  F  W  X  U  H	’  H  I  L  F  L  H  Q  F  \	0  D  S
*	U	D	Q	G	H	3	L	Q	H	V	&	’	’

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EXHIBIT B
The table below is a list of the deficiencies observed during a site inspection of CDD owned infrastructure. Recommended repairs are provided.

DEFICIENCY #1
(Map ID: Def-A)
View of cracked sidewalk panel across from 6337 Sand Skipper Rd.
Remove and replace 5' x 4' sidewalk panel.		

DEFICIENCY #2
(Map ID: Def-B)
View of cracked concrete gutter in front of 5960 High Seas Dr.
Sawcut, remove and replace 6 LF of cracked gutter.		

(Map ID: Def-C)
View of cracked concrete pad around fire hydrant adjacent to Tract D-1.
This repair is the responsibility of Orange County Utilities. They should be contacted for the maintenance of this item.		

DEFICIENCY #4
(Map ID: Def-D)

View of erosion adjacent to Tract D-1.
Repair 6" deep, 10' x 2' area of erosion.		

DEFICIENCY #5
(Map ID: Def-E)

View of cracked sidewalk panel in front of 5818 High Seas Dr.
Remove & replace 5' x 4' sidewalk panel.		

(Map ID: Def-F)

View of curb inlet protection in front of 5803 High Seas Dr.
Can be removed following the completion of construction. No deficiency.		

DEFICIENCY #7
(Map ID: Def-G)

View of spalled concrete gutter in front of 6164 High Seas Dr. driveway.
Sawcut, remove and replace 2' x 3" portion of spalled gutter.	

DEFICIENCY #8
(Map ID: Def-H)

View of spalled concrete gutter in front of 6157 High Seas Dr. driveway.
Sawcut, remove and replace 6" x 3" portion of spalled gutter.	

(Map ID: Def-I)

View of spalled sidewalk in front of 6104 High Seas Dr.
Sawcut, remove and replace 8" x 3" portion of spalled sidewalk.		

DEFICIENCY #10
(Map ID: Def-J)

View of missing tree between Tract OS-1 and Tract D-2.
Replace missing tree.	

DEFICIENCY #11
(Map ID: Def-K)

View of fallen tree between Canal C-1 and Tract D-2.
Replace tree.	

(Map ID: Def-L)

View of 2" x 4" plank adjacent to skimmer at Tract D-2.
Remove 2" x 4" plank.		

DEFICIENCY #13
(Map ID: Def-M)

View of metal rod adjacent to skimmer at Tract D-2.
Remove metal rod.	

DEFICIENCY #14
(Map ID: Def-N)

View of metal rod between Tract D-1 and Paradiso Grande Blvd.
Remove metal rod.	

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Grande Pines Community Development District

Summary of Check Register

April 9, 2026 to July 8, 2026

Fund	Date	Check No.'s	Amount	

General Fund	

4/14/26	

416-418	$	

5,620.00	
	4/17/26	419	$	3,069.88	
	4/21/26	420-422	$	15,495.02	
	4/28/26	423	$	198.00	
	5/5/26	424-426	$	16,542.25	
	5/12/26	427-428	$	1,566.84	
	5/18/26	429-433	$	25,478.50	
	6/2/26	434-437	$	8,515.15	
	6/9/26	438-440	$	130,061.26	
	6/16/26	441-444	$	19,823.80	
	6/23/26	445-448	$	479,336.85	
	6/30/26	449-450	$	5,355.00	
	7/7/26	451-454	$	11,837.47	

General Fund - Auto Pays	

4/21/26 - 7/6/26	$

80040 - 80057	$	722,900.02

6,812.29	
		$	6,812.29	
	Supervisors April 2026
Ashley F. Baksh	
50122	$	
184.70	
	Linda Kepfer	50123	$	184.70	
	Ernestina L. Whitney	50124	$	184.70	
		$	554.10	
		Total Amount	$	730,266.41	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/13/26	PAGE	1
*** CHECK DATES 04/09/2026 - 07/08/2026 ***	GRANDE PINES - 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	#
4/14/26 00024	3/31/26 21583	202603 320-53800-47000	*	975.00
LAKE MAINTENANCE MAR 26
AQUATIC WEED MANAGEMENT, INC	975.00 000416
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/14/26 00029	4/07/26 62245	202603 320-53800-47300	*	483.00
IRRIGATION REPAIRS
EXCLUSIVE LANDSCAPING GROUP	483.00 000417
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/14/26 00004	3/31/26 OSA34663 202603 310-51300-48000	*	2,081.00 NOT PUBLIC HEARING 3/30
3/31/26 OSA38793 202603 310-51300-48000	*	2,081.00 NOT PUBLIC HEARING 3/31
ORLANDO SENTINEL	4,162.00 000418
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/26 00013	4/17/26 04172026 202604 300-20700-10000	*	1,500.91
ASSESSMENTS TSFR SER2021
4/17/26 04172026 202604 300-20700-10000	*	1,568.97
ASSESSMENTS TSFR SER2024
US BANK AS TRUSTEE FOR GRANDE PINES	3,069.88 000419

4/21/26 00001	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
121	202604 320-53800-34000	*	1,351.92
FIELD MANAGEMENT APR 26
122	202604 310-51300-34000	*	3,647.92
MANAGEMENT FEES APR 26
122	202604 310-51300-35200	*	108.17
WEBSITE ADMIN APR 26
122	202604 310-51300-35100	*	162.25
INFORMATION TECH APR 26
122	202604 310-51300-31300	*	600.83
DISSEMINATION SVC APR 26
122	202604 310-51300-51000	*	.24

202604 310-51300-42000	*	5.94	
202604 310-51300-42500	*	6.90	

OFFICE SUPPLIES 122
POSTAGE 122
COPIES
GOVERNMENTAL MANAGEMENT SERVICES-CF	5,884.17 000420
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/21/26 00033	4/14/26 20500048 202603 310-51300-31100	*	271.25
ENGINEER SVC MAR 26
PAPE-DAWSON CONSULTING ENGINEERS	271.25 000421
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/21/26 00035	4/01/26 7768	202604 320-53800-34500	*	9,339.60
SECURITY APR 26
5TH AVENUE CONCIERGE SERVICES	9,339.60 000422
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
GPCD GRANDE PINES	CWRIGHT

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/13/26	PAGE	2
*** CHECK DATES 04/09/2026 - 07/08/2026 ***	GRANDE PINES - 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	#
4/28/26 00029	4/22/26 62901	202604 320-53800-47300	*	198.00
IRRIGATION REPAIRS
EXCLUSIVE LANDSCAPING GROUP	198.00 000423
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/26 00011	4/30/26 7763-04- 202604 310-51300-31200	*	450.00
ARBITRAGE SER 2024
AMTEC	450.00 000424
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/26 00029	5/01/26 63919	202605 320-53800-46200	*	6,752.65
LANDSCAPE MAINT MAY 26
EXCLUSIVE LANDSCAPING GROUP	6,752.65 000425
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/26 00035	4/16/26 7822	202604 320-53800-34500	*	9,339.60
SECURITY 4/16/26-4/30/26
5TH AVENUE CONCIERGE SERVICES	9,339.60 000426
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/26 00024	4/30/26 21759	202604 320-53800-47000	*	975.00
LAKE MAINTENANCE APR 26
AQUATIC WEED MANAGEMENT, INC	975.00 000427
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/26 00001	3/31/26 123	202603 320-53800-48000	*	591.84
GATE REPAIRS
GOVERNMENTAL MANAGEMENT SERVICES-CF	591.84 000428
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/18/26 00022	5/07/26 259008	202605 320-53800-34800	*	245.00
BACK GATE REPAIR
5/08/26 259094	202605 320-53800-34800	*	252.88
RESIDENT ENT GATE REPAIR
ACCESS CONTROL SYSTEMS LLC	497.88 000429
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/18/26 00001	5/01/26 124	202605 320-53800-34000	*	1,351.92
FIELD MANAGEMENT MAY 26
5/01/26 124	202605 320-53800-48000	*	150.00
EMERGENCY AC MATERIALS
5/01/26 125	202605 310-51300-34000	*	3,647.92
MANAGEMENT FEES MAY 26
5/01/26 125	202605 310-51300-35200	*	108.17
WEBSITE ADMIN MAY 26
5/01/26 125	202605 310-51300-35100	*	162.25
INFORMATION TECH MAY 26
5/01/26 125	202605 310-51300-31300	*	600.83
DISSEMINATION SVC MAY 26
5/01/26 125	202605 310-51300-51000	*	.42
OFFICE SUPPLIES
5/01/26 125	202605 310-51300-42000	*	96.07
POSTAGE
GOVERNMENTAL MANAGEMENT SERVICES-CF	6,117.58 000430
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/13/26	PAGE	3
*** CHECK DATES 04/09/2026 - 07/08/2026 ***	GRANDE PINES - 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	#
5/18/26 00002	4/13/26 152001	202603 310-51300-31500	*	135.00
GENERAL COUNSEL MAR 26
5/12/26 152699	202604 310-51300-31500	*	697.50
GENERAL COUNSEL APR 26
LATHAM LUNA EDEN & BEAUDINE	832.50 000431
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/18/26 00012	4/24/26 8158512	202604 310-51300-32300	*	2,123.13
TRUSTEE FEE FY26 SER2024
4/24/26 8158512	202604 300-15500-10000	*	2,123.12
TRUSTEE FEE FY27 SER2024
4/24/26 8160828	202604 310-51300-32300	*	2,222.35
TRUSTEE FEE FY26 SER2021
4/24/26 8160828	202604 300-15500-10000	*	2,222.34
TRUSTEE FEE FY27 SER2021
U.S. BANK	8,690.94 000432
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/18/26 00035	5/01/26 7898	202605 320-53800-34500	*	9,339.60
SECURITY MAY 26
5TH AVENUE CONCIERGE SERVICES	9,339.60 000433
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/26 00024	5/29/26 21892	202605 320-53800-47000	*	975.00
LAKE MAINTENANCE MAY 26
AQUATIC WEED MANAGEMENT, INC	975.00 000434
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/26 00029	5/28/26 66003	202605 320-53800-47300	*	650.00
IRRIGATION REPAIRS
6/01/26 66579	202606 320-53800-46200	*	6,752.65
LANDSCAPE MAINT JUNE 26
EXCLUSIVE LANDSCAPING GROUP	7,402.65 000435
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/26 00033	5/14/26 20500048 202604 310-51300-31100	*	137.50
ENGINEER SVCS APR 26
PAPE-DAWSON CONSULTING ENGINEERS	137.50 000436
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/26 00013	6/02/26 06022026 202606 300-20700-10000	*	61,592.42
ASSESSMENTS TSFR S2021
6/02/26 06022026 202606 300-20700-10000	*	64,385.44
ASSESSMENTS TSFR S2024
6/02/26 06022026 202606 300-20700-10000	V	61,592.42-ASSESSMENTS TSFR S2021
6/02/26 06022026 202606 300-20700-10000	V	64,385.44-ASSESSMENTS TSFR S2024
US BANK AS TRUSTEE FOR GRANDE PINES	.00 000437
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/26 00022	5/31/26 259427	202605 320-53800-34800	*	358.67
MAIN GATE REPAIRS
ACCESS CONTROL SYSTEMS LLC	358.67 000438
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/13/26	PAGE	4
*** CHECK DATES 04/09/2026 - 07/08/2026 ***	GRANDE PINES - 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	#
6/09/26 00027	6/02/26 06022026 202606 300-20700-10300	*	119,445.87
REIMB O&M DEV ADVANCE
PARK SQUARE ENTERPRISES LLC	119,445.87 000439
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/09/26 00035	5/16/26 7925	202605 320-53800-34500	*	10,256.72
SECURITY 5/16/26-5/31/26
5TH AVENUE CONCIERGE SERVICES	10,256.72 000440
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/26 00029	5/19/26 65423	202605 320-53800-46300	*	1,215.50
REMOVE/REPLACE PLANTS
EXCLUSIVE LANDSCAPING GROUP	1,215.50 000441
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/26 00001	6/01/26 126	202606 320-53800-34000	*	1,351.92
FIELD MANAGEMENT JUNE 26
6/01/26 127	202606 310-51300-34000	*	3,647.92
MANAGEMENT FEES JUNE 26
6/01/26 127	202606 310-51300-35200	*	108.17
WEBSITE ADMIN JUNE 26
6/01/26 127	202606 310-51300-35100	*	162.25
INFORMATION TECH JUNE 26
6/01/26 127	202606 310-51300-31300	*	600.83
DISSEMINATION SVC JUNE 26
6/01/26 127	202606 310-51300-51000	*	.27
OFFICE SUPPLIES
6/01/26 127	202606 310-51300-42000	*	6.69
POSTAGE
GOVERNMENTAL MANAGEMENT SERVICES-CF	5,878.05 000442
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/26 00002	6/11/26 153413	202605 310-51300-31500	*	3,390.65
GENERAL COUNSEL MAY 26
LATHAM LUNA EDEN & BEAUDINE	3,390.65 000443
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/26 00035	6/01/26 8028	202606 320-53800-34500	*	9,339.60
SECURITY 6/1/26-6/15/26
5TH AVENUE CONCIERGE SERVICES	9,339.60 000444
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/26 00029	2/12/26 58605	202602 320-53800-47300	*	350.00
MAIN LINE BREAK
6/12/26 67926	202606 320-53800-47300	*	550.00
IRRIGATION REPAIR
EXCLUSIVE LANDSCAPING GROUP	900.00 000445
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/26 00033	6/08/26 20500048 202605 310-51300-31100	*	2,920.00
ENGINEER SVCS MAY 26
PAPE-DAWSON CONSULTING ENGINEERS	2,920.00 000446
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
GPCD GRANDE PINES	CWRIGHT

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/13/26	PAGE	5
*** CHECK DATES 04/09/2026 - 07/08/2026 ***	GRANDE PINES - GENERAL FUND
BANK A GENERAL FUND

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		AMOUNT	#	
6/23/26 00028	6/22/26	06222026 202606	300-15100-10000	*	100,000.00			
	EXCESS FDS TSFR TO SBA
STATE BOARD OF ADMINISTRATION					100,000.00	000447	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - -	-	-	-	- - - - - - - - - - -	- - -	
6/23/26 00013	6/22/26 06222026 202606 300-20700-10000	*				186,920.43		
	ASSESSMENT TSFR S2021							
	6/22/26 06222026 202606 300-20700-10000	*				188,596.42		
	ASSESSMENT TSFR S2024							
	US BANK AS TRUSTEE FOR GRANDE PINES					375,516.85	000448	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - -	-	-	-	- - - - - - - - - - -	- - -	
6/30/26 00023	6/24/26 45108	202606 320-53800-48000	*				1,355.00		
	REPLACE BACKFLOW DEVICE							
	AARON'S BACKFLOW SERVICES, INC					1,355.00	000449	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - -	-	-	-	- - - - - - - - - - -	- - -	
6/30/26 00008	2/02/26 28589	202602 310-51300-32200	*				4,000.00		
	AUDIT FYE 9/30/25							

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....

GRAU AND ASSOCIATES	4,000.00 000450
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/07/26 00024	6/30/26 22012	202606 320-53800-47000	*	975.00
LAKE MAINTENANCE JUNE 26
AQUATIC WEED MANAGEMENT, INC	975.00 000451
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/07/26 00018	6/25/26 39507A	202606 320-53800-47000	*	395.00
QRTLY FOUNTAIN CLEANING
FOUNTAIN DESIGN GROUP, INC	395.00 000452
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/07/26 00022	6/10/26 259066	202606 320-53800-34800	*	882.87
BACK EMERGENCY GATE REPAI
6/30/26 259881	202606 320-53800-34800	*	245.00
FRONT GATE REPAIR
ACCESS CONTROL SYSTEMS LLC	1,127.87 000453
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/07/26 00035	6/16/26 8029	202606 320-53800-34500	*	9,339.60
SECURITY JUNE 26
5TH AVENUE CONCIERGE SERVICES	9,339.60 000454
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	722,900.02

GPCD GRANDE PINES	CWRIGHT

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/13/26	PAGE	6
*** CHECK DATES 04/09/2026 - 07/08/2026 ***	GRANDE PINES - GENERAL FUND
BANK Z GENERAL FUND AUTOPAY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/21/26 00031	4/17/26 2749-04. 202604 320-53800-43200	*	28.71
6013 PARADISO GRAND APR26
4/17/26 2749-04. 202604 320-53800-43200	*	789.54
6025 HIGH SEAS DR APR 26

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ORANGE COUNTY UTILITIES DEPT	818.25 080040
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/06/26 00020	4/30/26 3728-04. 202604 320-53800-43000	*	605.58
6009 PARADISO GRAND APR26
DUKE ENERGY	605.58 080041
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/06/26 00020	4/30/26 5305-04. 202604 320-53800-43000	*	397.94
6302 SAND SKIPPER APR 26
DUKE ENERGY	397.94 080042
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/06/26 00020	4/30/26 5952-04. 202604 320-53800-43000	*	85.76
6000 PARADISO GRAND APR26
DUKE ENERGY	85.76 080043
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/06/26 00020	4/30/26 7058-04. 202604 320-53800-43000	*	31.78
6003 PARADISO GRAND APR26
DUKE ENERGY	31.78 080044
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/06/26 00020	5/01/26 1990-04. 202604 320-53800-43000	*	19.18
6009 PARADISO GRAND APR26
DUKE ENERGY	19.18 080045
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/02/26 00020	5/29/26 3728-05. 202605 320-53800-43000	*	559.48
6009 PARADISO GRAND MAY26
DUKE ENERGY	559.48 080047
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/02/26 00020	5/29/26 5305-05. 202605 320-53800-43000	*	391.70
6302 SAND SKIPPER MAY 26
DUKE ENERGY	391.70 080048
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/02/26 00020	5/29/26 5952-05. 202605 320-53800-43000	*	57.06
6000 PARADISO GRAND MAY26
DUKE ENERGY	57.06 080049
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/02/26 00020	5/29/26 7058-05. 202605 320-53800-43000	*	30.88
6003 PARADISO GRAND MAY26
DUKE ENERGY	30.88 080050
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/02/26 00020	6/01/26 1990-05. 202605 320-53800-43000	*	138.07
6009 PARADISO GRAN MAY 26
DUKE ENERGY	138.07 080051

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
GPCD GRANDE PINES	CWRIGHT

- - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/13/26	PAGE	7
*** CHECK DATES 04/09/2026 - 07/08/2026 ***	GRANDE PINES - GENERAL FUND

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		STATUS		AMOUNT	....CHECK..... AMOUNT	#	
6/02/26 00031	5/18/26 2749-05. 202605 320-53800-43200
5/18/26 2749-05. 202605 320-53800-43200		*
*		1,293.79
530.49		
	6025 HIGH SEAS DR MAY 26
ORANGE COUNTY UTILITIES DEPT					1,824.28 080052	
- - - - - - - - 6/22/26 00031	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 2749-06. 202606 320-53800-43200
6/18/26 2749-06. 202606 320-53800-43200	- - -	- - - -
*
*	- - - - -	- - - - -

411.32	- - - - - - - -	
	6025 HIGH SEAS DR JUNE 26
ORANGE COUNTY UTILITIES DEPT					679.09 080053	
- - - - - - - - 7/06/26 00020	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/26 1990-06. 202606 320-53800-43000
DUKE ENERGY	- - -	- - - -
*	- - - - -	- - - - -	- - - - - - - -

136.94 080054	
- - - - - - - - 7/06/26 00020	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/26 3728-06. 202606 320-53800-43000
DUKE ENERGY	- - -	- - - -
*	- - - - -	- - - - -	- - - - - - - -

541.98 080055	
- - - - - - - - 7/06/26 00020	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/26 5305-06. 202606 320-53800-43000
DUKE ENERGY	- - -	- - - -
*	- - - - -	- - - - -	- - - - - - - -

392.26 080056	
- - - - - - - - 7/06/26 00020	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/26 5952-06. 202606 320-53800-43000
DUKE ENERGY	- - -	- - - -
*	- - - - -	- - - - -	- - - - - - - -

102.06 080057	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - -	- - - -	- - - - -	- - - - -	- - - - - - - -	

BANK Z GENERAL FUND AUTOPAY

6013 PARADISO GRAND MAY26

6013 PARADISO GRAND JUN26

267.77

6009 PARADISO #B JUNE 26

136.94

6009 PARADISO #A JUNE 26

541.98

6302 SAND SKIPPER JUNE 26

392.26

6000 PARADISO GRAND JUN26

102.06

TOTAL FOR BANK Z		6,812.29 TOTAL FOR REGISTER	729,712.31

GPCD GRANDE PINES	CWRIGHT

!!"#$%& ii

Grande Pines
Community Development District

Unaudited Financial Reporting
May 31, 2026

Table Of Contents

1	Balance Sheet	

2-3	

General Fund	

4	

Debt Service Fund - Series 2021	

5	

Debt Service Fund - Series 2024	

6	

Capital Projects Fund - Series 2021	

7	

Capital Projects Fund - Series 2024	

8-9	

Month to Month	

10	

Long Term Debt Report	

11	

Assessment Receipt Schedule	

Combined Balance Sheet May 31, 2026

	General	Debt Service	Capital Project		Total	
	Fund		Fund		Fund	Governmental Funds	
Assets:
Cash	

$	

355,246	

$	

-	

$	

-	

$	

355,246	
Due From General Fund	$	-	$	6,532	$	-	$	6,532	
State Board of Administration	$	35,667	$	-	$	-	$	35,667	
Prepaid Expenses	$	4,345	$	-	$	-	$	4,345	
Series 2021									
Reserve	$	-	$	382,500	$	-	$	382,500	
Revenue	$	-	$	2,048	$	-	$	2,048	
Construction	$	-	$	-	$	41,286	$	41,286	
Series 2024									
Reserve	$	-	$	401,952	$	-	$	401,952	
Revenue	$	-	$	2,027	$	-	$	2,027	
Construction	$	-	$	-	$	7,547	$	7,547	
Total Assets	$	395,259	$	795,058	$	48,833	$	1,239,150	
Liabilities:									
Accounts Payable	$	27,256	$	-	$	-	$	27,256	
Deposits	$	5,000	$	-	$	-	$	5,000	
Due To Debt Service	$	6,532	$	-	$	-	$	6,532	
Due to Other	$	119,446	$	-	$	-	$	119,446	
Total Liabilites	$	158,233	$	-	$	-	$	158,233	
Fund Balances:									
Unassigned	$	237,026	$	-	$	-	$	237,026	
Assigned for:									
Debt Service - Series 2021	$	-	$	391,066	$	-	$	391,066	
Debt Service - Series 2024	$	-	$	403,992	$	-	$	403,992	
Capital Projects - Series 2021	$	-	$	-	$	41,286	$	41,286	
Capital Projects - Series 2024	$	-	$	-	$	7,547	$	7,547	
Total Fund Balances	$	237,026	$	795,058	$	48,833	$	1,080,917	
									
Total Liabilities & Fund Equity	$	395,259	$	795,058	$	48,833	$	1,239,150	

Adopted	Prorated Budget	Actual	
Budget	Thru 05/31/26	Thru 05/31/26	Variance	

Revenues:		
Assessments - Tax Roll	$	618,635	$	618,635	$	337,548	$	(281,087)	
Cost Share Revenue	$	6,242	$	6,242	$	6,242	$	-	
Interest Income	$	-	$	-	$	4,844	$	4,844	
Miscellaneous Revenue	$	-	$	-	$	503	$	503	
Total Revenues	$	624,877	$	624,877	$	349,137	$	(275,740)	

Expenditures:					
Administrative Expenditures
Supervisor Fees	

$	12,000	

$	8,000	

$	3,200	

$	4,800	
FICA Expense	$	918	$	612	$	245	$	367	
Engineering	$	12,000	$	8,000	$	11,721	$	(3,721)	
Attorney	$	25,000	$	16,667	$	8,174	$	8,493	
Arbitrage	$	900	$	450	$	450	$	-	
Annual Audit	$	6,000	$	6,000	$	4,000	$	2,000	
Dissemination Fees	$	7,210	$	4,807	$	4,807	$	-	
Trustee Fees	$	9,020	$	8,489	$	8,489	$	-	
Assessment Administration	$	5,729	$	5,729	$	5,729	$	-	
Management Fees	$	43,775	$	29,183	$	29,183	$	-	
Information Technology	$	1,947	$	1,298	$	1,298	$	(0)	
Website Administration	$	1,298	$	865	$	865	$	(0)	
Telephone	$	300	$	200	$	-	$	200	
Postage	$	200	$	200	$	781	$	(581)	
Insurance	$	7,352	$	7,352	$	6,699	$	653	
Printing & Binding	$	350	$	233	$	8	$	225	
Legal Advertising	$	5,000	$	5,000	$	4,162	$	838	
Other Current Charges	$	1,000	$	667	$	421	$	246	
Office Supplies	$	200	$	133	$	3	$	131	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total Administrative Expenditures	$	140,374	$	104,060	$	90,410	$	13,650	

Adopted	Prorated Budget	Actual	
Budget	Thru 05/31/26	Thru 05/31/26	Variance	

Field Expenditures		
Field Management	$	16,223	$	10,815	$	10,815	$	-	
Security	$	230,000	$	153,333	$	150,625	$	2,708	
Gate Repairs	$	8,500	$	8,500	$	13,270	$	(4,770)	
Gate Internet, Phone, Cable	$	3,000	$	2,000	$	-	$	2,000	
Gate Cameras	$	1,200	$	800	$	-	$	800	
Property Insurance	$	2,712	$	-	$	-	$	-	
Electric	$	25,344	$	16,896	$	11,769	$	5,128	
Streetlights	$	52,000	$	34,667	$	-	$	34,667	
Water & Sewer	$	20,000	$	13,333	$	7,139	$	6,194	
Landscape Maintenance	$	82,000	$	54,667	$	54,020	$	647	
Landscape Contingency	$	5,000	$	3,333	$	1,216	$	2,118	
Irrigation Repairs	$	3,000	$	3,000	$	4,118	$	(1,118)	
Lake Maintenance	$	15,000	$	10,000	$	8,760	$	1,240	
Pressure Washing	$	5,790	$	3,860	$	1,200	$	2,660	
Repairs & Maintenance	$	10,000	$	6,667	$	2,682	$	3,985	
Contingency	$	4,735	$	3,157	$	1,700	$	1,457	
Total Field Expenditures	$	484,503	$	325,028	$	267,313	$	57,715	
					
Total Expenditures	$	624,877	$	429,088	$	357,723	$	71,365	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	(8,587)		
					
Fund Balance - Beginning	$	-		$	245,613		
					
Fund Balance - Ending	$	-		$	237,026		

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/26	Thru 05/31/26	Variance	
Revenues					
Assessment - Tax Roll	$	383,353	$	383,353	$	208,933	$	(174,420)	
Interest	$	9,447	$	9,447	$	11,597	$	2,150	
Total Revenues	$	392,800	$	392,800	$	220,530	$	(172,270)	
Expenditures:					
Series 2021 Interest - 11/1	
$	117,125	
$	117,125	
$	117,125	
$	-	
Principal - 5/1	$	150,000	$	150,000	$	150,000	$	-	
Interest - 5/1	$	117,125	$	117,125	$	117,125	$	-	
Total Expenditures	$	384,250	$	384,250	$	384,250	$	-	
Other Financing Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	(8,421)	$	(8,421)	
Total Other Financing Sources/(Uses)	$	-	$	-	$	(8,421)	$	(8,421)	
					
Excess (Deficiency) of Revenues over Expenditures	$	8,550		$	(172,141)		
					
Fund Balance - Beginning	$	171,558		$	563,207		
					
Fund Balance - Ending	$	180,108		$	391,066		

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/26	Thru 05/31/26	Variance	
Revenues					
Assessment - Tax Roll	$	399,845	$	399,845	$	218,407	$	(181,438)	
Interest	$	9,429	$	9,429	$	11,441	$	2,012	
Total Revenues	$	409,274	$	409,274	$	229,849	$	(179,426)	
Expenditures:					
Series 2024 Interest - 11/1	
$	156,285	
$	156,285	
$	156,285	
$	-	
Principal - 5/1	$	85,000	$	85,000	$	85,000	$	-	
Interest - 5/1	$	156,285	$	156,285	$	156,285	$	-	
Total Expenditures	$	397,570	$	397,570	$	397,570	$	-	
Other Financing Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	(10,605)	$	(10,605)	
Total Other Financing Sources/(Uses)	$	-	$	-	$	(10,605)	$	(10,605)	
					
Excess (Deficiency) of Revenues over Expenditures	$	11,704		$	(178,326)		
					
Fund Balance - Beginning	$	167,952		$	582,318		
					
Fund Balance - Ending	$	179,656		$	403,992		

Revenues
Interest	
$	-	$	-	$	793	
$	793	
Total Revenues	$	-	$	-	$	793	$	793	
Expenditures:
Capital Outlay	

$	-	$	-	$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
Other Financing Sources/(Uses)
Transfer In/(Out)	

$	-	$	-	$	8,421	

$	8,421	
Total Other Financing Sources/(Uses)	$	-	$	-	$	8,421	$	8,421	
			
Excess (Deficiency) of Revenues over Expenditures	$	-	$	9,214		
			
Fund Balance - Beginning	$	-	$	32,072		
			
Fund Balance - Ending	$	-	$	41,286		

Revenues
Interest	
$	-	$	-	$	13,680	
$	13,680	
Total Revenues	$	-	$	-	$	13,680	$	13,680	

Expenditures:
Capital Outlay	

$	-	$	-	$	1,167,685	

$	(1,167,685)	
Total Expenditures	$	-	$	-	$	1,167,685	$	(1,167,685)	
Other Financing Sources/(Uses)
Transfer In/(Out)	

$	-	$	-	$	10,605	

$	10,605	
Total Other Financing Sources/(Uses)	$	-	$	-	$	10,605	$	10,605	
			
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(1,143,400)		
			
Fund Balance - Beginning	$	-	$	1,150,947		
			
Fund Balance - Ending	$	-	$	7,547		

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

Revenues:															
Assessments - Tax Roll	$	-  $	8,968  $	57,260  $	29,055  $	134,702  $	5,631  $	2,425  $	99,508  $	-  $	-  $	-  $	-  $	337,548	
Cost Share Revenue	$	-  $	6,242  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	6,242	
Interest Income	$	554  $	520  $	519  $	640  $	780  $	734  $	609  $	488  $	-  $	-  $	-  $	-  $	4,844	
Total Revenues	$	554  $	16,233  $	57,779  $	29,695  $	135,482  $	6,364  $	3,033  $	99,996  $	-  $	-  $	-  $	-  $	349,137	

Expenditures:															
Administrative Expenditures
Supervisor Fees	

$	

-  $	

-  $	

600  $	

1,200  $	

800  $	

-  $	

600  $	

-  $	

-  $	

-  $	

-  $	

-  $	

3,200	
FICA Expense	$	-  $	-  $	46  $	92  $	61  $	-  $	46  $	-  $	-  $	-  $	-  $	-  $	245	
Engineering	$	153  $	1,355  $	-  $	6,559  $	326  $	271  $	138  $	2,920  $	-  $	-  $	-  $	-  $	11,721	
Attorney	$	243  $	729  $	1,371  $	730  $	879  $	135  $	698  $	3,391  $	-  $	-  $	-  $	-  $	8,174	
Arbitrage	$	-  $	-  $	-  $	-  $	-  $	-  $	450  $	-  $	-  $	-  $	-  $	-  $	450	
Annual Audit	$	-  $	-  $	-  $	-  $	4,000  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	4,000	
Dissemination Fees	$	601  $	601  $	601  $	601  $	601  $	601  $	601  $	601  $	-  $	-  $	-  $	-  $	4,807	
Trustee Fees	$	4,143  $	-  $	-  $	-  $	-  $	-  $	4,345  $	-  $	-  $	-  $	-  $	-  $	8,489	
Assessment Administration	$	5,729  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,729	
Management Fees	$	3,648  $	3,648  $	3,648  $	3,648  $	3,648  $	3,648  $	3,648  $	3,648  $	-  $	-  $	-  $	-  $	29,183	
Information Technology	$	162  $	162  $	162  $	162  $	162  $	162  $	162  $	162  $	-  $	-  $	-  $	-  $	1,298	
Website Administration	$	108  $	108  $	108  $	108  $	108  $	108  $	108  $	108  $	-  $	-  $	-  $	-  $	865	
Telephone	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Postage	$	30  $	8  $	5  $	17  $	14  $	605  $	6  $	96  $	-  $	-  $	-  $	-  $	781	
Insurance	$	6,699  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	6,699	
Printing & Binding	$	2  $	-  $	-  $	-  $	-  $	-  $	7  $	-  $	-  $	-  $	-  $	-  $	8	
Legal Advertising	$	-  $	-  $	-  $	-  $	-  $	4,162  $	-  $	-  $	-  $	-  $	-  $	-  $	4,162	
Other Current Charges	$	-  $	8  $	34  $	60  $	41  $	43  $	42  $	194  $	-  $	-  $	-  $	-  $	421	
Office Supplies	$	0  $	0  $	0  $	0  $	1  $	0  $	0  $	0  $	-  $	-  $	-  $	-  $	3	
Dues, Licenses & Subscriptions	$	175  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	175	
Total Administrative Expenditure	$	21,693  $	6,619  $	6,575  $	13,177  $	10,641  $	9,735  $	10,850  $	11,120  $	-  $	-  $	-  $	-  $	90,410	

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

Field Expenditures															
Field Management	$	1,352  $	1,352  $	1,352  $	1,352  $	1,352  $	1,352  $	1,352  $	1,352  $	-  $	-  $	-  $	-  $	10,815	
Security	$	18,835  $	18,563  $	19,149  $	19,067  $	17,434  $	19,302  $	18,679  $	19,596  $	-  $	-  $	-  $	-  $	150,625	
Gate Attendants	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Gate Repairs	$	295  $	3,267  $	343  $	2,509  $	-  $	6,000  $	-  $	857  $	-  $	-  $	-  $	-  $	13,270	
Gate Internet, Phone, Cable	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Gate Cameras	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Gate Supplies	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Property Insurance	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Electric	$	1,944  $	1,524  $	1,751  $	1,666  $	1,290  $	1,276  $	1,140  $	1,177  $	-  $	-  $	-  $	-  $	11,769	
Streetlights	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Water & Sewer	$	538  $	656  $	723  $	724  $	756  $	1,099  $	818  $	1,824  $	-  $	-  $	-  $	-  $	7,139	
Landscape Maintenance	$	6,752  $	6,752  $	6,753  $	6,753  $	6,753  $	6,753  $	6,753  $	6,753  $	-  $	-  $	-  $	-  $	54,020	
Landscape Contingency	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,216  $	-  $	-  $	-  $	-  $	1,216	
Irrigation Repairs	$	-  $	-  $	1,027  $	564  $	700  $	980  $	198  $	650  $	-  $	-  $	-  $	-  $	4,118	
Lake Maintenance	$	1,445  $	675  $	1,370  $	975  $	975  $	1,370  $	975  $	975  $	-  $	-  $	-  $	-  $	8,760	
Pressure Washing	$	-  $	-  $	1,200  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,200	
Repairs & Maintenance	$	-  $	-  $	990  $	-  $	950  $	592  $	-  $	150  $	-  $	-  $	-  $	-  $	2,682	
Contingency	$	1,700  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,700	
Total Field Expenditures	$	32,861  $	32,789  $	34,656  $	33,610  $	30,210  $	38,723  $	29,915  $	34,549  $	-  $	-  $	-  $	-  $	267,313	
															
Total Expenditures	$	54,554  $	39,408  $	41,231  $	46,786  $	40,851  $	48,459  $	40,766  $	45,670  $	-  $	-  $	-  $	-  $	357,723	
															
Excess (Deficiency) of Revenues over Expenditures	$	(53,999)  $	(23,175)  $	16,547  $	(17,091)  $	94,632  $	(42,094)  $	(37,732)  $	54,326  $	-  $	-  $	-  $	-  $	(8,587)	

Grande Pines
Community Development District Long Term Debt Report	
Series 2021, Special Assessment Bonds	
Interest Rates:	2.50%, 3.20%, 3.75%, 4.00%	
Maturity Date:	5/1/2051	
Reserve Fund Definition	50% of Maximum Annual Debt Service	
Reserve Fund Requirement	$382,500	
Reserve Fund Balance	$382,500	
Bonds Outstanding - 11/1/21	$6,760,000	
Less: Principal Payment - 5/1/22	($135,000)	
Less: Principal Payment - 5/1/23	($135,000)	
Less: Principal Payment - 5/1/24	($140,000)	
Less: Principal Payment - 5/1/25	($145,000)	
Less: Principal Payment - 5/1/26	($150,000)	
Current Bonds Outstanding	$6,055,000	
	
Series 2024, Special Assessment Bonds	
Interest Rates:	4.650%, 5.450%, 5.800%	
Maturity Date:	5/1/2054	
Reserve Fund Definition	50% of Maximum Annual Debt Service	
Reserve Fund Requirement	$399,845	
Reserve Fund Balance	$401,952	
Bonds Outstanding - 11/1/24	$5,765,000	
Less: Principal Payment - 5/1/25	($85,000)	
Less: Principal Payment - 5/1/26	($85,000)	
Current Bonds Outstanding	$5,595,000	

Grande Pines CDD
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2026

Gross Assessments	$ 657,404.47	$ 406,915.35	$ 425,367.77	$ 1,489,687.59	
Net Assessments	$ 617,960.20	$ 382,500.43	$ 399,845.70	$ 1,400,306.33	
	44.13%	27.32%	28.55%	100.00%	

ON ROLL ASSESSMENTS

Date	
Distribution	
Gross Amount	
iscount/Penalt	
Commission	
Interest	
Net Receipts	
General Fund	2021 Debt Service	2024 Debt Service	
Total	

11/25/25	
11/2-11/7/25	
$21,508.09	
($860.32)	
($325.29)	
$0.00	
$20,322.48	
$8,968.38	
$5,551.18	
$5,802.91	
$20,322.48	
12/05/25	11/8-11/17/25	$102,264.88	($4,090.59)	$0.00	$0.00	$98,174.29	$43,324.67	$26,816.78	$28,032.84	$98,174.29	
12/15/25	11/18-11/19/25	$7,101.73	($284.07)	$0.00	$0.00	$6,817.66	$3,008.66	$1,862.28	$1,946.73	$6,817.66	
12/22/25	9/01-11/30/25	$410.45	$0.00	$0.00	$0.00	$410.45	$181.13	$112.12	$117.20	$410.45	
12/22/25	11/20-11/24/25	$25,363.32	($1,014.53)	$0.00	$0.00	$24,348.79	$10,745.21	$6,650.99	$6,952.59	$24,348.79	
01/15/26	11/25-11/26/26	$68,582.41	($2,743.26)	$0.00	$0.00	$65,839.15	$29,055.05	$17,984.28	$18,799.82	$65,839.15	
02/13/26	11/27-11/27/26	$317,954.54	($12,718.09)	$0.00	$0.00	$305,236.45	$134,701.94	$83,376.81	$87,157.70	$305,236.45	
03/13/26	11/28-11/30/25	$8,116.26	$0.00	($324.64)	$0.00	$7,791.62	$3,438.47	$2,128.32	$2,224.83	$7,791.62	
03/13/26	12/01-02/28/26	$4,967.25	$0.00	$0.00	$0.00	$4,967.25	$2,192.07	$1,356.83	$1,418.36	$4,967.25	
04/15/26	12/1-12/10/25	$5,681.38	($186.67)	$0.00	$0.00	$5,494.71	$2,424.84	$1,500.91	$1,568.97	$5,494.71	
05/15/26	12/11-12/31/25	$232,459.12	($6,973.75)	$0.00	$0.00	$225,485.37	$99,507.50	$61,592.42	$64,385.45	$225,485.37	
TOTAL	$ 794,409.43	$ (28,871.28)	$	(649.93)	$	-	$	764,888.22	$ 337,547.91	$ 208,932.91	$ 218,407.40	$	764,888.22	

55%
$635,418.11

Net Percent Collected
Balance Remaining to Collect

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Karen Castor Dentel Supervisor of Elections Orange County—Florida
Mapping Department
soemapping@ocfelections.gov

April 15, 2026

Syanne Hall, Recording Secretary Grande Pines CDD
Governmental Management Services 219 East Livingston Street
Orlando, FL 32801

To whom it may concern,

Per the requirements of Chapter 190.006, Florida Statutes, the Orange County Supervisor of Elections Office Mapping Department has determined the number of registered voters in the district as of April 15, 2026 . Our research is based on the most recent legal description provided to us by the District Office.

As of April 15, 2026, there are	1	registered voter(s) in the
Grande Pines CDD.

A map and list of addresses can be provided upon request. Please contact the Mapping Department at 407-254-6554 with any questions.

Sincerely,

Mapping Department
Orange County Supervisor of Elections Phone: 407-254-6554
119 W. Kaley Street Orlando, FL 32806
soemapping@ocfelections.gov

119 West Kaley Street, Orlando, Florida 32806
 P.O. Box 562001, Orlando, Florida 32856  407.836.2070  407.254.6598  ocfelections.gov

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NOTICE OF MEETING DATES GRANDE PINES
COMMUNITY DEVELOPMENT DISTRICT

The Board of Supervisors of the Grande Pines Community Development District will hold their regularly scheduled public meetings for Fiscal Year 2027 at 10:00 am at the Offices of GMS-CF, LLC, 219 E. Livingston Street, Orlando, Florida 32801, on the third Monday of each month, unless otherwise indicated, as follows:

October 19, 2026
November 16, 2026
December 21, 2026
*Exception: January 25, 2027 (Original date falls on National Holiday)
February 15, 2027
March 15, 2027
April 19, 2027
May 17, 2027
June 21, 2027
July 19, 2027
August 16, 2027
September 20, 2027
The meetings are open to the public and will be conducted in accordance with the provisions of Florida Law for Community Development Districts. A copy of the meeting agenda may be obtained from the District Manager at 219 E. Livingston Street, Orlando, FL 32801; by calling (407) 841-5524, during normal business hours, or by visiting the District’s website at https://grandepinescdd.com/.

A meetings may be continued to a date, time, and place to be specified on the record at that meeting. There may be occasions when one or more Supervisors, staff or other individuals will participate by telephone.
Any person requiring special accommodation to participate at the meetings because of a disability or physical impairment should contact the District Office at (407) 841-5524 at least forty-eight (48) hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service 1-800-955-8770, for aid in contacting the District Office.

Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.

Jason Showe
Governmental Management Services – Central Florida, LLC District Manager

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Grande Pines CDD
Field Management Report

July 20th, 2026

Completed Items
It was discovered that the RP backflow device for the water line at the guard house was leaking. Aaron’s backflow replaced the leaking RP device and tested/certified the new device.
Multiple gate repairs were performed for the main and rear gates.
Contracted Services
Landscape vendor’s performance was satisfactory. Dead plant material on shrubs/plants located in the front entrance landscape beds were trimmed back and removed as appropriate to clean up the area and allow for fresh growth. Tree trimming was performed along the walkways to provide proper clearance.
Cascade fountains performed quarterly maintenance on the pond fountains. This consisted of checking electrical panels and connections, cleaning fountain screen intake, and inspecting for damage and wear. No damage was reported.
Site Items
Year 2026 Annual Engineer’s inspection was completed and noted some deficiencies for correction. GMS staff is soliciting proposals for repairs.

Robbie Szozda Field Manager | rszozdajr@gmscfl.com | 865-566-3434	1 | P a g e

Cascade Fountains

7628 NW 6th Ave, Boca Raton FL 33487
Web: www.cascadefountains.com

Contact Information
Contact Name: JARETT WRIGHT
Email Address: JWRIGHT@GMSCFL.COM
Phone Number: 407-750-3599

Billing Address:	Service Address:	

219 E. LIVINGSTONE STREET ORLANDO, FL. 32801 ORLANDO FL USA 32801	6013 Paradiso Grande Boulevard, Orlando, FL, USA Orlando Florida
United States 32821	
Job Information
Job Title: GRANDE PINES - FOUNTAIN MAINTENANCE
Job Description:
Contracted Quarterly Maintenance of (3) Floating Water Fountain(s)

Work Order Number: 144409
Job Started Date and Time: 06/24/2026 11:06 Job Completed Date and Time: 06/24/2026 13:06 Assigned Technician: Lionel Miller
Lake Condition: Good
Completed Checklist:
CHECKED CONTROL PANEL FOR DAMAGE AND WEAR TIMERS SET CORRECTLY
INSPECTED ALL ELECTRIAL CONNECTIONS
VERIFIED FOUNTAIN(S) ARE RUNNING WITHIN SPECS CLEANED FOUNTAIN INTAKE SCREEN
LIGHTING
FLOATS AND JET(S)
INSPECTED FOUNTAIN FOR DAMAGE AND WEAR

Notes:	Notes: Clean fountains, floats lights, jets, and intake screens.	
Before Picture	After Picture	

	

	

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PROPOSAL

Proposal Number
Date

73504
06/30/26

Exclusive Landscaping Group
399 Central Florida Parkway Suite A Orlando, FL 32824

Sales Rep	Walber Carvalho

Customer Address	Property Address

Jarett Wright GMSCFL
219 E. Livingston St Orlando, FL 32801

Grande Pines CDD 6001 High Seas Dr. Orlando, FL 32821

Grand Pine CDD Tree removal

Scope of Work
Remove the existing dead oak tree.
Haul away and properly dispose of all tree debris.
Supply and install four (4) fountain grass plants to enhance the surrounding landscape.
Ensure all new plant material is properly planted and watered at the time of installation.
Clean the work area and remove all debris upon completion.
This project will improve the overall appearance and curb appeal of the community.

Warranty: The warranty covers the health and survival of plants, trees, and shrubs installed by Exclusive Landscaping for up to 30 days after the

installation completion date. This warranty does not cover any damage caused by natural disasters or extreme weather events, including but not limited to floods, hurricanes, tornadoes, earthquakes, severe storms, or other acts of God. Clients are encouraged to take necessary measures to protect their plants during such events. Additionally, any damage due to pests, diseases, or animals not related to the installation process, plants affected by extreme weather conditions, such as frost, drought, excessive heat or any damage resulting from vandalism, theft, or accidents will not be covered under warranty.

Description
Grand Pine CDD Tree Removal
EN - Enhancement

Amount

$977.82

Subtotal:	$977.82	
Estimated Tax:	$0.00	
Total:	$977.82	

Terms & Conditions

Walber Carvalho Exclusive Landscaping Group

6/30/2026
Date	Client Signature
Grande Pines CDD

Date