INDIGO COMMUNITY 
DEVELOPMENT DISTRICT 
DECEMBER 19, 2022 
AGENDA PACKAGE 

AGENDA 



Indigo Community Development District 
475 West Town Place, Suite 114 
St. Augustine, Florida 32092 
www.IndigoCDD.com 
December 12, 2022 
Board of Supervisors 
Indigo Community Development District 
Call In # 1-877-304-9269 Code 2811728 
Dear Board Members: 
The Indigo Community Development District Board of Supervisors Meeting is scheduled to be 
held on Monday, December 19, 2022 at 1:00 p.m. at the Fairfield by Marriott Daytona 
Beach, 1820 Checkered Flag Boulevard, Daytona Beach, Florida 32114. 
Following is the agenda for the meetings: 
I. Roll Call 
II. Public Comment (Limited to 3 minutes per person) 
III. Organizational Matters 
A. Oath of Office for Newly Appointed Supervisors 
B. Consideration of Resolution 2023-04, Designating Officers 
IV. Approval of the Minutes of the November 17, 2022 Meeting 
V. Staff Reports 
A. District Counsel 
B. District Engineer 
C. District Manager 
D. Field Operations Manager 
VI. Supervisors’ Requests and Public Comment (Limited to 3 minutes per person) 
VII. Approval of Check Register 
VIII. Financial Statements as of November 30, 2022 
IX. Next Scheduled Meeting – Wednesday, January 25, 2023 at 1:00 p.m. at the Fairfield 
by Marriott Daytona Beach, 1820 Checkered Flag Boulevard, Daytona Beach, Florida 
X. Adjournment 

THIRD ORDER OF BUSINESS 



B. 

RESOLUTION 2023-04 
A RESOLUTION OF THE BOARD OF SUPERVISORS OF 
INDIGO COMMUNITY DEVELOPMENT DISTRICT 
DESIGNATING THE OFFICERS OF THE DISTRICT, AND 
PROVIDING FOR AN EFFECTIVE DATE. 
WHEREAS, Indigo 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 the County of Volusia, Florida; and 
WHEREAS, the Board of Supervisors of the District desires to designate the Officers of the 
District. 
NOW, THEREFORE, be it resolved by the Board of Supervisors of Indigo Community 
Development District: 
SECTION 1. ___________________________ is appointed Chairman. 
SECTION 2. ___________________________ is appointed Vice Chairman. 
SECTION 3. ___________________________ is appointed Secretary and Treasurer. 
___________________________ is appointed Assistant Secretary. 
___________________________ is appointed Assistant Secretary. 
___________________________ is appointed Assistant Secretary. 
___________________________ is appointed Assistant Treasurer. 
___________________________ is appointed Assistant Secretary. 
SECTION 4. This Resolution shall become effective immediately upon its adoption. 
PASSED AND ADOPTED THIS 19TH DAY OF DECEMBER, 2022. 
ATTEST INDIGO COMMUNITY 
DEVELOPMENT DISTRICT 
____________________________________ ____________________________________ 
Secretary/Assistant Secretary Chairman/Vice Chairman 

FOURTH ORDER OF BUSINESS 



1 
MINUTES OF MEETING 
INDIGO 
COMMUNITY DEVELOPMENT DISTRICT 
The regular meeting of the Board of Supervisors of the Indigo Community Development 
District was held Wednesday, November 17, 2022 at 1:00 p.m. in the Fairfield by Marriott Daytona 
Beach, 1820 Checkered Flag Boulevard, Daytona Beach, Florida. 
Present and constituting a quorum were: 
John McCarthy Chairman 
Mark McCommon Vice Chairman 
Kevin Kilian Assistant Secretary 
Ron Brown Assistant Secretary 
Also Present were: 
James Perry District Manager 
Katie Buchanan District Counsel by telephone 
Kurt von der Osten Field Operations Manager 
Jamie Rountree Team Rountree 
FIRST ORDER OF BUSINESS Roll Call 
Mr. Perry called the meeting to order and called the roll. 
SECOND ORDER OF BUSINESS Public Comments 
There being none, the next item followed. 
THIRD ORDER OF BUSINESS Approval of the Minutes of the October 19, 
2022 Meeting 
On MOTION by Mr. Killian seconded by Mr. McCarthy with all in 
favor the minutes of the October 19, 2022 meeting were approved as 
presented. 
FOURTH ORDER OF BUSINESS Consideration of Resolution 2023-02 
Amending the District’s Record Retention 
Policy 

November 17, 2022 Indigo Community Development District 
2 
Ms. Buchanan stated this resolution is administrative in nature. Several years ago, the 
district adopted a records retention policy that indicated that it was going to keep all of its records, 
mostly because the district doesn’t have the staffing capacity to go through and discard records in 
accordance with the state’s records. This accomplishes two things, the first is it allows us to throw 
away or delete immediately email messages that are things such as confirming quorum or a yes or 
no or things that are not substantive in nature and of a long-term value. The second thing the 
resolution does is allows the district to keep its records in electronic format compared to having to 
maintain paper files. Just administrative things to help staff move forward with your requirements 
on records retention. 
Mr. McCommon asked do they do automatic backups if this is electronic? 
Mr. Perry stated all the emails that GMS receives through staff and supervisors, all those 
are backed up. We do have a lot of paper records, but because they are so voluminous as an 
example this district is almost 23 years old, we are not going to go back and determine which ones 
we should keep or not but going forward it just makes it a little easier for staff if we get a public 
records request. There might be 100 emails and 20 of them are yes, no, I will be there. We have 
to include all those in the public records request and you have to review them, so you know what 
you are giving up. This will make it a little more streamlined. 
On MOTION by Mr. McCommon seconded by Mr. McCarthy with 
all in favor Resolution 2023-02 was approved. 
FIFTH ORDER OF BUSINESS Consideration of Resolution 2023-03 
Declaring Vacancies in Seats 1, 3, and 5 as of 
November 22, 2022 
Mr. Perry stated Resolution 2023-03 declares vacancies in seats 1, 3, and 5 as of today’s 
date. Those seats are held by Mr. McCarthy, Mr. Brown and Mr. McCommon. The resolution 
itself declares those vacancies. The current board members would stay in those seats for up to 90- 
days, which is the statutory provision. You have the option of declaring the vacancies with this 
resolution and filling them today, which is what we had talked about before. If that is the direction 
the board would like to go then you need to approve Resolution 2023-03. 
On MOTION by Mr. Killian seconded by Mr. McCommon with three 
in favor Resolution 2023-03 was approved. 

November 17, 2022 Indigo Community Development District 
3 
Mr. Perry stated if you wanted to nominate and vote on supervisors for each of those seats 
you could do that now. 
On MOTION by Mr. Killian seconded by Mr. McCommon with three 
in favor Ronald Brown was appointed to fill seat 3. 
On MOTION by Mr. McCommon seconded by Mr. Killian with three 
in favor John McCarthy was appointed to fill seat no. 1. 
Mr. Perry stated just prior to item 5 Supervisor Brown stepped out of the meeting and he 
is not voting on these right now. 
On MOTION by Mr. Killian seconded by Mr. McCarthy with three 
in favor Mark McCommon was appointed to fill seat no. 5. 
SIXTH ORDER OF BUSINESS Staff Reports 
A. District Counsel 
There being none, the next item followed. 
B. District Engineer 
There being none, the next item followed. 
C. District Manager 
There being none, the next item followed. 
D. Field Operational Manager 
Mr. von der Osten stated the entry signs off of Champions are all going to be the blue 
placards scheduled to be replaced this week. When this goes up it will be fresh blue colors and 
paint, which will not match the other blue paint on the other side. We repainted them about six 
years ago. He is going to look at that and give us a quote to repaint. I asked him to go around the 
Tournament entrance, that is the one that really fades from the western sun. 

November 17, 2022 Indigo Community Development District 
4 
At the last meeting you approved a not to exceed number for oak trees. We have the exact 
number and size of trees and the price from Team Rountree is $34,978. He came in $22 less than 
the not to exceed amount. 
Mr. Rountree stated it also includes the stump removal; we were able to complete both and 
get the size trees we wanted and the sump removal and still keep it under the $35,000. 
Mr. McCommon asked what is the timing of when they will be in? 
Mr. Rountree responded the trees are supposed to be delivered the first of next week. 
Mr. von der Osten stated these are actually 7 ½ caliper trees, not quite as big as what came 
down, but they are not something that came out of a pot. When this happens we will finish 
repairing the lighting because we are digging the holes where the lines and irrigation is. 
A board member had asked about sidewalks being replaced along Champions. The city’s 
position is that they have replaced everything they are going to replace, they didn’t mean to go that 
far, the contractor just kept going up Champions. Right now, that is everything they have planned. 
Mr. Rountree stated the annuals have just been rotated. 
Mr. Killian stated on LPGA almost from 92 there are stakes right up against the road, 
basically up to our first entrance at International Golf. Is that related to them widening the road? 
Mr. von de Osten stated I have not checked with DOT but assume it is something to do 
with their PDA study where they get the initial surveys and analysis of right of way. 
SEVENTH ORDER OF BUSINESS Supervisors Requests and Public Comments 
Mr. Perry being a notary public of the State of Florida administered the oath of office to 
Mr. McCarthy and Mr. McCommon. 
EIGHTH ORDER OF BUSINESS Approval of Check Register 
On MOTION by Mr. McCarthy seconded by Mr. Killian with three 
in favor the check register was approved. 
Mr. Killian asked can you give us a thumbnail sketch of where we are with the bonds? 
Mr. Perry stated I think there are just one or two defaults that we still have on the bonds 
related to foreclosure proceedings. 

November 17, 2022 Indigo Community Development District 
5 
Ms. Buchanan stated I think that is correct. I can bring that back to you at the next meeting. 
What we have to work on is truing up our records with the trustee’s records, the special assessments 
have been dealt for on all those parcels, but unfortunately, I doubt the trustee and the bondholders 
have done an executed write off yet. 
Mr. Killian stated I guess the overall question is are we on good footing and moving in the 
right direction on them. 
Ms. Buchanan stated I think we are moving in the right direction for sure. Our footing is 
stable so there should be no surprises to the bondholders about what has to happen, it is just getting 
the technical components done, which is not really beneficial to the holders or the trustee. We will 
just have to get their attention on it. 
Mr. Perry stated one item of comfort for board members if you own a home there your 
bond is for that 30-year period when it was issued. We have detailed records on all the lots and so 
forth and the payments that have been made. The real issue that Katie is talking about is all the 
raw land and we have had these work out deals where we had assessments come in and we said 
okay so much of this is principal so much of it is interest and the trustee might apply all of it to 
interest and not to principal in the way they allocate their funds. Our records are actual and reflect 
what is outstanding on the bonds or should be outstanding. Their records might reflect a little 
more outstanding on the bonds and they haven’t taken that necessary write down. I want to assure 
you if there are any issues related to that, it doesn’t fall upon the individual lot owners like yourself 
who have made your payments year in and year out. 
Mr. Brown returned to the meeting. 
Mr. Perry being a notary public of the State of Florida administered the oath of office to 
Mr. Brown. 
NINTH ORDER OF BUSINESS Financial Statements as of October 31, 2022 
A copy of the financials was included in the agenda package. 
TENTH ORDER OF BUSINESS Next Scheduled Meeting – Monday, December 
19, 2022 at 1:00 p.m. at the Fairfield by 
Marriott Daytona Beach, 1820 Checkered 
Flag Boulevard, Daytona Beach, Florida 

November 17, 2022 Indigo Community Development District 
6 
Mr. Perry stated the next scheduled meeting is Monday, December 19, 2022 at 1:00 p.m. 
in the same location. Unless something comes up, we might cancel that meeting, which is typically 
what we do, but we will let everyone know at least a week prior. 
On MOTION by Mr. Killian seconded by Mr. McCarthy with all in 
favor the meeting adjourned at 1:23 p.m. 
Secretary/Assistant Secretary Chairman/Vice Chairman 

SEVENTH ORDER OF BUSINESS 



Indigo 


Community Development District 

Summary of Invoices 

November 9, 2022 to December 12, 2022 

Fund Date Check No.'s Amount 

General Fund 11/15/22 
11/23/22 
12/12/22 
4964-4967 
4968-4969 
4970-4970 
$ 
$ 
$ 
27,485.38 
80,781.74 
25,139.58 
$ 133,406.70 
Payroll November 2022 
John McCarthy 
Kevin Kilian 
Mark McCommon 
Ronald Brown 
50617 
50618 
50619 
50620 
$ 
$ 
$ 
$ 
184.70 
184.70 
159.70 
184.70 
$ 713.80 
$ 134,120.50 


AP300R YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER RUN 12/12/22 PAGE 
1 
*** CHECK DATES 11/09/2022 - 12/12/2022 *** INDIGO CDD - GENERAL FUND 


BANK A INDIGO - GENERAL


 CHECK 
VEND# .....INVOICE..... ...EXPENSED TO... VENDOR NAME STATUS AMOUNT ....CHECK....
. 
DATE 
DATE INVOICE YRMO DPT ACCT# SUB SUBCLASS AMOUNT 
# 


11/15/22 00015 11/03/22 PSI-2229 202211 330-53800-46800 * 3,523.45 
LAKE/WETLAND SRVCS-NOV22 
11/03/22 PSI-2513 202211 320-53800-46800 * 441.84 
LAKE/WETLAND SRVCS-NOV22 
SOLITUDE LAKE MANAGEMENT LLC 3,965.29 004964 


11/15/22 00152 11/14/22 13824 202211 330-53800-48000 * 4,350.00 
H.IAN-REPLC ENTR.SIGNFACE 
GRAPHIC SIGN DESIGN OF CENTRAL FL 4,350.00 004965 


11/15/22 00031 10/31/22 7165 202210 330-53800-46000 * 1,165.29 
CHLORINE/BULBS/FIXTURES 
10/31/22 7165 202210 320-53800-46000 * 85.00 
REPRS LETTERING/LIGHTING 
SKY'S THE LIMIT HANDYMAN SVCS, INC. 1,250.29 004966 


11/15/22 00160 10/01/22 27541 202210 320-53800-46200 * 8,322.00 
GROUNDS MAINT-PRES. OCT22 
10/07/22 27547 202210 330-53800-46000 * 3,178.50 
INST.LIME ROCK/CTRL LK BK 
11/01/22 27569 202211 330-53800-46900 * 4,185.30 
CONSRV.EASE.MAINT.UDRBRSH 
11/01/22 27571 202211 330-53800-46200 * 1,995.00 
MONTHLY MOWING NOV22 
11/09/22 27595 202210 320-53800-46100 * 239.00 
NW QUAD-SLIP FIX/FITTINGS 
TEAM ROUNTREE, INC. 17,919.80 004967 


11/23/22 00160 11/01/22 27572 202211 330-53800-46200 * 36,652.35 
MTHLY GROUNDS MAINT NOV22 
11/01/22 27572 202211 320-53800-46200 * 4,410.00 
MTHLY GROUNDS MAINT NOV22 
11/01/22 27572 202211 330-53800-46600 * 551.25 
PRESS.WASH 4 MONUMENTS 
11/01/22 27572 202211 330-53800-47000 * 3,780.00 
MTHLY OAK TRIMMING NOV22 
11/15/22 27602 202211 330-53800-48000 * 34,978.00 
IAN-INST.OAK/RMV OAK STMP 
TEAM ROUNTREE, INC. 80,371.60 004968 


11/23/22 00130 11/17/22 90159376 202211 320-53800-49000 * 205.07 
RENT STORAGE 11/17-12/16 
11/17/22 90159376 202211 330-53800-49000 * 205.07 
RENT STORAGE 11/17-12/16 
WILLIAMS SCOTSMAN, INC. 410.14 004969 


INDI INDIGO TVISCARRA 



AP300R YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER RUN 12/12/22 PAGE 
*** CHECK DATES 11/09/2022 - 12/12/2022 *** INDIGO CDD - GENERAL FUND 


CHECK 
VEND# 
DATE 


12/12/22 00093 


BANK A INDIGO - GENERAL
.....INVOICE..... ...EXPENSED TO... VENDOR NAME STATUS AMOUNT ....CHECK....
.


DATE INVOICE YRMO 
DPT ACCT# SUB SUBCLASS 


12/01/22 245 202212 310-51300-34000 
MANAGEMENT FEES DEC22 


12/01/22 245 202212 310-51300-35200 
WEBSITE ADMIN DEC22 


12/01/22 245 202212 310-51300-35100 
INFORMATION TECH DEC22 


12/01/22 245 202212 310-51300-31300 
DISSEMINATION FEE DEC22 


12/01/22 245 202212 310-51300-51000 
OFFICE SUPPLIES 


12/01/22 245 202212 310-51300-42000 
POSTAGE 


12/01/22 245 202212 310-51300-42500 
COPIES 


12/01/22 245 202212 310-51300-41000 
TELEPHONE 


12/01/22 245 202212 310-51300-49000 
FAIRFIELD INN&SUITE MTG 


AMOUNT 
# 


* 4,943.75 
* 
100.00 
* 
233.33 
* 
550.00 
* 
20.42 
* 
5.82 
* 
99.90 
* 
13.29 
* 
246.44 
GOVERNMENTAL MANAGEMENT SERVICES 
6,212.95 004970 


12/12/22 00181 11/29/22 3141416 202210 310-51300-31500 * 724.00 
MTG/FEMA PROCESS/PROP.TAX 
KUTAK ROCK LLP 724.00 004971 


12/12/22 00031 11/30/22 7193 202211 330-53800-46000 * 616.82 
LPGA MTHLY REPAIRS/MAINT 
11/30/22 7193 202211 320-53800-46000 * 433.51 
I-95 TSTING/RPLCING BULBS 
SKY'S THE LIMIT HANDYMAN SVCS, INC. 1,050.33 004972 


12/12/22 00159 11/30/22 113022 202211 330-53800-12000 * 2,650.00 
SITE MGMT SERVICES-NOV22 
SOLARIS MANAGEMENT INC. 2,650.00 004973 


12/12/22 00160 11/01/22 27583 202211 330-53800-46200 
GROUNDS MAINT-PRES. NOV22 
12/01/22 27617 202212 330-53800-46900 
CONSRV.EASE.MAINT.UDRBRSH 
12/01/22 27619 202212 330-53800-46200 
MONTHLY MOWING DEC22 
TEAM ROUNTREE, INC. 


* 8,322.00 
* 4,185.30 
* 
1,995.00 
14,502.30 004974 
TOTAL FOR BANK A 133,406.70 
TOTAL FOR REGISTER 133,406.70 
INDI INDIGO TVISCARRA 



EIGHTH ORDER OF BUSINESS 



Indigo 
Community Development District 
Unaudited Financial Reporting 
November 30, 2022 
• • • • • • • • • • • • 
•• ••••• •• 
• • • • • • • • • • • • • • • 

1 
2-3 
4
5
6
7
8
9 
10-11 
12 
Debt Service Fund Series 2005 Income Statement 
Capital Projects Fund Series 1999A Income Statement 
Debt Service Fund Series 2021 Income Statement 
Capital Projects Fund Series 2021 Income Statement 
Month to Month 
Assessment Receipt Schedule 
Table of Contents 
Debt Service Fund Series 1999A Income Statement 
General Fund Income Statement 
Balance Sheet 
Debt Service Fund Series 1999C Income Statement

Combined Balance Sheet 
Totals 
General General Long- (memorandum only) 
Assets General Debt Service Capital Projects Fixed Assets Term Debt 2023 
Cash $89,093 ---- ---- ---- ---- $89,093 
Assessment Receivable $3,000 ---- ---- ---- ---- $3,000 
Investments 
Custodial Operating Account $48,933 ---- ---- ---- ---- $48,933 
State Board of Administration - Operating $10,756 ---- ---- ---- ---- $10,756 
State Board of Administration - Reserve $1,456,216 ---- ---- ---- ---- $1,456,216 
Series 1999A
Reserve Account ---- $80,675 ---- ---- ---- $80,675 
Revenue Account ---- $33,960 ---- ---- ---- $33,960 
Construction ---- ---- $148,745 ---- ---- $148,745 
Series 1999C
Reserve Account ---- $59,586 ---- ---- ---- $59,586 
Revenue Account ---- $956,473 ---- ---- ---- $956,473 
Redemption Account ---- $790,936 ---- ---- ---- $790,936 
Remedial Expenditure ---- $0 ---- ---- ---- $0 
Series 2005 
Reserve Account ---- $60,496 ---- ---- ---- $60,496 
Escrow Deposit Fund ---- $9,895 ---- ---- ---- $9,895 
Prepayment Account ---- $1,215,952 ---- ---- ---- $1,215,952 
Revenue Account ---- $1,864,562 ---- ---- ---- $1,864,562 
Remedial Expenditure ---- $0 ---- ---- ---- $0 
Series 2021 
Reserve Account ---- $78,307 ---- ---- ---- $78,307 
Revenue Account ---- $1,987 ---- ---- ---- $1,987 
Construction ---- ---- $276 ---- ---- $276 
Fixed Assets ---- ---- ---- $8,305,270 ---- $8,305,270 
Amount Available/Long-Term Debt ---- ---- ---- ---- $5,152,829 $5,152,829 
Amount to be Provided/Long Term Debt 1999A ---- ---- ---- ---- $480,365 $480,365 
Amount to be Provided/Long Term Debt 1999C ---- ---- ---- ---- $4,853,006 $4,853,006 
Amount to be Provided/Long Term Debt 2005 ---- ---- ---- ---- $2,819,094 $2,819,094 
Amount to be Provided/Long Term Debt 2021 ---- ---- ---- ---- $2,734,706 $2,734,706 
Total Assets $1,607,998 $5,152,829 $149,021 $8,305,270 $16,040,000 $31,255,118 
Liabilities 
Accounts Payable $12,746 ---- ---- ---- ---- $12,746 
Accrued Principal Payment 1999C ---- $1,590,000 ---- ---- ---- $1,590,000 
Accrued Interest Payment 1999C ---- $5,075 ---- ---- ---- $5,075 
Accrued Principal Payment 2005 ---- $820,000 ---- ---- ---- $820,000 
Accrued Interest Payment 2005 ---- $2,486,294 ---- ---- ---- $2,486,294 
Bonds Payable 1999A ---- ---- ---- ---- $595,000 $595,000 
Bonds Payable 1999C ---- ---- ---- ---- $6,660,000 $6,660,000 
Bonds Payable 2005 ---- ---- ---- ---- $5,970,000 $5,970,000 
Bonds Payable 2021 ---- ---- ---- ---- $2,815,000 $2,815,000 
Due to Other $118,709 ---- ---- ---- ---- $118,709 
Fund Equity, Other Credits 
Investments in General Fixed Assets ---- ---- ---- $8,305,270 ---- $8,305,270 
Fund BalancesR
estricted for Debt Service 1999A/B ---- $114,635 ---- ---- ---- $114,635 
Restricted for Debt Service 1999C ---- $211,919 ---- ---- ---- $211,919 
Restricted for Debt Service 2005 ---- ($155,388) ---- ---- ---- ($155,388) 
Restricted for Debt Service 2021 ---- $80,294 ---- ---- ---- $80,294 
Restricted for Capital Projects 1999A/B ---- ---- $148,745 ---- ---- $148,745 
Restricted for Capital Projects 2021 ---- ---- $276 ---- ---- $276 
Assigned for General Fund $450,000 ---- ---- ---- ---- $450,000 
Unassigned General Fund $1,026,543 ---- ---- ---- ---- $1,026,543 
Total Liabilities, Fund Equity $1,607,998 $5,152,829 $149,021 $8,305,270 $16,040,000 $31,255,118 
Community Development District 
Indigo 
As of November 30, 2022 
Governmental Funds Account Groups 
1

INDIGO 
COMMUNITY DEVELOPMENT DISTRICT 
GENERAL FUND 
Statement of Revenues & Expenditures 
General Fund Prorated Budget Actual 
Budget 11/30/22 11/30/22 Variance 
REVENUES: 
Maintenance Assessments $653,640 $42,288 $42,288 $0 
City of Daytona Funding $8,100 $0 $0 $0 
Interest Income $3,000 $500 $9,717 $9,217 
TOTAL REVENUES $664,740 $42,788 $52,005 $9,217 
EXPENDITURES: 
ADMINISTRATIVE: 
Supervisor Fees $12,000 $2,000 $1,800 $200 
FICA Expense $918 $153 $138 $15 
Engineering $5,000 $833 $0 $833 
Attorney $32,000 $5,333 $724 $4,609 
Annual Audit $6,100 $0 $0 $0 
Arbitrage $1,350 $0 $0 $0 
Trustee $8,500 $4,041 $4,041 $0 
Dissemination Agent $6,600 $1,100 $1,100 $0 
Special Assessment Roll Preparation $20,000 $20,000 $20,000 $0 
Management Fees $59,325 $9,888 $9,888 $0 
Information Technology $2,800 $467 $467 $0 
Website Administration $1,200 $200 $200 $0 
Telephone $300 $50 $0 $50 
Postage $1,000 $167 $15 $151 
Insurance $26,050 $26,050 $23,668 $2,382 
Printing & Binding $1,750 $292 $153 $139 
Legal Advertising $2,500 $417 $0 $417 
Other Current Charges $1,000 $167 $246 ($80) 
Office Supplies $350 $58 $40 $18 
Foreclosure Costs $0 $0 $0 $0 
Dues, Licenses, Subscriptions $175 $175 $175 $0 
Office Expense $6,000 $1,000 $1,000 $0 
TOTAL ADMINISTRATIVE $194,918 $72,389 $63,655 $8,735 
FIELD: 
Operating Expenses I-95 
Landscape Maintenance $52,920 $8,820 $8,820 ($0) 
Landscape Contingency $3,500 $583 $0 $583 
Irrigation Repairs & Maintenance $20,000 $3,333 $239 $3,094 
Mowing $8,100 $1,350 $0 $1,350 
Lakes $5,862 $977 $1,254 ($277) 
Plant Replacement & Annuals $8,000 $1,333 $0 $1,333 
Utilities $18,000 $3,000 $3,673 ($673) 
Repairs $10,000 $1,667 $519 $1,148 
Miscellaneous $2,461 $410 $410 $0 
Operating Expenses I-95 $128,843 $21,474 $14,915 $6,559 
As of November 30, 2022 
2

INDIGO 
COMMUNITY DEVELOPMENT DISTRICT 
GENERAL FUND 
Statement of Revenues & Expenditures 
General Fund Prorated Budget Actual 
Budget 11/30/22 11/30/22 Variance 
Operating Expenses Community Wide 
Site Manager $33,390 $5,565 $5,300 $265 
Landscape Maintenance $463,768 $77,295 $93,939 ($16,644) 
Landscape Contingency $25,000 $4,167 $1,990 $2,177 
Irrigation Repairs & Maintenance $35,000 $5,833 $0 $5,833 
Lakes $41,049 $6,842 $6,944 ($103) 
Plant Replacement & Annuals $35,000 $5,833 $0 $5,833 
Utilities $40,000 $6,667 $5,280 $1,387 
Repairs $57,800 $9,633 $4,961 $4,673 
Stormwater System $3,158 $526 $0 $526 
Sidewalks $3,000 $500 $0 $500 
Miscellaneous $10,000 $1,667 $3,427 ($1,760) 
Conservation Easement Maintenance $50,224 $8,371 $8,371 $0 
Tree Trimming $45,360 $7,560 $7,560 $0 
Pressure Washing $10,000 $1,667 $0 $1,667 
Hurricane Expense $0 $0 $92,664 ($92,664) 
Operating Expenses Community Wide $852,748 $142,125 $230,434 ($88,310) 
TOTAL FIELD $981,591 $163,599 $245,349 ($81,751) 
TOTAL EXPENDITURES $1,176,509 $235,988 $309,004 ($73,016) 
EXCESS REVENUES/ 
(EXPENDITURES) AND OTHER SOURCES ($511,769) ----- ($256,999) ----- 
FUND BALANCE - BEGINNING $511,769 ----- $1,733,542 ----- 
FUND BALANCE - ENDING ($0) ----- $1,476,543 ----- 
3

INDIGO 
COMMUNITY DEVELOPMENT DISTRICT 
DEBT SERVICE FUND 
Series 1999A 
Statement of Revenues & Expenditures 
As of November 30, 2022 
Debt Service Prorated Budget Actual 
Budget 11/30/22 11/30/22 Variance 
REVENUES: 
Special Assessments $72,750 $3,544 $3,544 $0 
Interest Income $0 $0 $350 $350 
TOTAL REVENUES $72,750 $3,544 $3,893 $350 
EXPENDITURES: 
Interest Expense - 11/01 $16,625 $16,625 $16,625 $0 
Principal Expense - 5/01 $40,000 $0 $0 $0 
Interest Expense - 5/01 $16,625 $0 $0 $0 
TOTAL EXPENDITURES $73,250 $16,625 $16,625 $0 
OTHER SOURCES/(USES) 
Other Debt Service Costs $0 $0 $0 $0 
TOTAL OTHER $0 $0 $0 $0 
EXCESS REVENUES/ 
(EXPENDITURES) AND OTHER SOURCES ($500) ----- ($12,732) ----- 
FUND BALANCE - BEGINNING $46,608 ----- $127,367 ----- 
FUND BALANCE - ENDING $46,108 ----- $114,635 ----- 
Fund Balance Calculation 
Reserve $80,675 
Revenue $33,960 
Total Series 1999A Funds Available $114,635 
4

INDIGO 
COMMUNITY DEVELOPMENT DISTRICT 
DEBT SERVICE FUND 
Series 1999C 
Statement of Revenues & Expenditures 
As of November 30, 2022 
Debt Service Prorated Budget Actual 
Budget 11/30/22 11/30/22 Variance 
REVENUES: 
Special Assessments $567,166 $18,557 $18,557 $0 
Interest Income $100 $17 $6,150 $6,134 
Other Income Source $375,434 $0 $0 $0 
TOTAL REVENUES $942,700 $18,574 $24,707 $6,134 
EXPENDITURES: 
Debt Service Obligation $924,225 $233,100 $233,100 $0 
TOTAL EXPENDITURES $924,225 $233,100 $233,100 $0 
OTHER SOURCES/(USES) 
Other Debt Service Costs $0 $0 $0 $0 
Transfer Out $0 $0 $0 $0 
TOTAL OTHER $0 $0 $0 $0 
EXCESS REVENUES 
(EXPENDITURES) AND OTHER SOURCES $18,475 ----- ($208,393) ----- 
FUND BALANCE - BEGINNING $0 ----- $420,312 ----- 
FUND BALANCE - ENDING $18,475 ----- $211,919 ----- 
Fund Balance Calculation 
Reserve $59,586 
Revenue $956,473 
Redemption $790,936 
Remedial Expenditure $0 
Accrued Interest Payable ($5,075) 
Accrued Principal Payable ($1,590,000) 
Total Series 1999C Funds Available $211,919
5

INDIGO 
COMMUNITY DEVELOPMENT DISTRICT 
DEBT SERVICE FUND 
Series 2005 
Statement of Revenues & Expenditures 
As of November 30, 2022 
Debt Service Prorated Budget Actual 
Budget 11/30/22 11/30/22 Variance 
REVENUES: 
Special Assessments $268,908 $4,381 $4,381 $0 
Interest Income $150 $25 $10,077 $10,052 
Other Income Source $310,567 $0 $0 $0 
TOTAL REVENUES $579,625 $4,406 $14,459 $10,052 
EXPENDITURES: 
Debt Service Obligation $571,231 $171,638 $171,638 $0 
TOTAL EXPENDITURES $571,231 $171,638 $171,638 $0 
OTHER SOURCES/(USES) 
Other Debt Service Costs $0 $0 $0 $0 
Transfer In $0 $0 $0 $0 
TOTAL OTHER $0 $0 $0 $0 
EXCESS REVENUES 
(EXPENDITURES) AND OTHER SOURCES $8,394 ----- ($157,179) ----- 
FUND BALANCE - BEGINNING $0 ----- $1,791 ----- 
FUND BALANCE - ENDING $8,394 ----- ($155,388) ----- 
Fund Balance Calculation 
Reserve $60,496 
Escrow Deposit Fund $9,895 
Prepayment $1,215,952 
Revenue $1,864,562 
Remedial Expenditure $0 
Accrued Interest Payable ($2,486,294) 
Accrued Principal Payable ($820,000) 
Total Series 2005 Funds Available ($155,388)
6

INDIGO 
COMMUNITY DEVELOPMENT DISTRICT 
DEBT SERVICE FUND 
Series 2021 
Statement of Revenues & Expenditures 
As of November 30, 2022 
Debt Service Prorated Budget Actual 
Budget 11/30/22 11/30/22 Variance 
REVENUES: 
Special Assessments $156,614 $1,819 $1,819 $0 
Interest Income $0 $0 $347 $347 
TOTAL REVENUES $156,614 $1,819 $2,166 $347 
EXPENDITURES: 
Interest Expense - 11/01 $48,144 $48,144 $48,144 $0 
Principal Expense - 5/01 $60,000 $0 $0 $0 
Interest Expense - 5/01 $48,144 $0 $0 $0 
TOTAL EXPENDITURES $156,289 $48,144 $48,144 $0 
OTHER SOURCES/(USES) 
Other Debt Service Costs $0 $0 $0 $0 
Transfer In/(Out) $0 $0 ($215) ($215) 
TOTAL OTHER $0 $0 ($215) ($215) 
EXCESS REVENUES 
(EXPENDITURES) AND OTHER SOURCES $325 ----- ($46,193) ----- 
FUND BALANCE - BEGINNING $48,149 ----- $126,487 ----- 
FUND BALANCE - ENDING $48,474 ----- $80,294 ----- 
Fund Balance Calculation 
Reserve $78,307 
Revenue $1,987 
Total Series 2021 Funds Available $80,294 
7

Capital Projects Prorated Budget Actual 
Budget 11/30/22 11/30/22 Variance 
REVENUES: 
Interest Income $0 $0 $407 $407 
TOTAL REVENUES $0 $0 $407 $407 
EXPENDITURES: 
Capital Outlay $0 $0 $0 $0 
TOTAL EXPENDITURES $0 $0 $0 $0 
EXCESS REVENUES 
(EXPENDITURES) $0 $0 $407 $407 
FUND BALANCE - BEGINNING $0 ----- $148,338 ----- 
FUND BALANCE - ENDING $0 ----- $148,745 ----- 
As of November 30, 2022 
INDIGO 
COMMUNITY DEVELOPMENT DISTRICT 
CAPITAL PROJECTS FUND 
Statement of Revenues & Expenditures 
Series 1999A 
8

Capital Projects Prorated Budget Actual 
Budget 11/30/22 11/30/22 Variance 
REVENUES: 
Interest $0 $0 $0 $0 
TOTAL REVENUES $0 $0 $0 $0 
EXPENDITURES: 
Capital Outlay $0 $0 $0 $0 
TOTAL EXPENDITURES $0 $0 $0 $0 
EXCESS REVENUES 
(EXPENDITURES) $0 $0 $0 $0 
OTHER SOURCES/(USES) 
Transfer In/(Out) $0 $0 $215 $215 
OTHER SOURCES/(USES) $0 $0 $215 $215 
EXCESS REVENUES/ 
(EXPENDITURES) AND OTHER SOURCES $0 $0 $215 $215 
FUND BALANCE - BEGINNING $0 ----- $61 ----- 
FUND BALANCE - ENDING $0 ----- $276 ----- 
INDIGO 
COMMUNITY DEVELOPMENT DISTRICT 
CAPITAL PROJECTS FUND 
Series 2021 
Statement of Revenues & Expenditures 
As of November 30, 2022 
9

October November December January February March April May June July August September Total 
REVENUES: 
Maintenance Assessments $0 $42,288 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $42,288 
City of Daytona Funding $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 
Interest Income $4,663 $5,054 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $9,717 
. 
TOTAL REVENUES $4,663 $47,342 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $52,005 
EXPENDITURES: 
ADMINISTRATIVE: 
Supervisor Fees $1,000 $800 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,800 
FICA Expense $77 $61 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $138 
Engineering $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 
Attorney $724 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $724 
Annual Audit $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 
Arbitrage $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 
Trustee $4,041 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $4,041 
Dissemination Agent $550 $550 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,100 
Special Assessment Roll Preparation $20,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $20,000 
Management Fees $4,944 $4,944 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $9,888 
Information Technology $233 $233 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $467 
Website Administration $100 $100 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $200 
Telephone $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 
Postage $3 $12 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $15 
Insurance $23,668 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $23,668 
Printing & Binding $54 $99 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $153 
Legal Advertising $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 
Other Current Charges $0 $246 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $246 
Office Supplies $20 $20 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $40 
Foreclosure Costs $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 
Dues, Licenses, Subscriptions $175 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $175 
Office Expense $500 $500 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,000 
TOTAL ADMINISTRATIVE $56,089 $7,566 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $63,655 
INDIGO 
COMMUNITY DEVELOPMENT DISTRICT 
Month to Month Income Statement 
FY2023 
10

October November December January February March April May June July August September Total 
FIELD: 
Operating Expenses I-95 
Landscape Maintenance $4,410 $4,410 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $8,820 
Landscape Contingency $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 
Irrigation Repairs & Maintenance $239 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $239 
Mowing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 
Lakes $812 $442 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,254 
Plant Replacement & Annuals $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 
Utilities $1,789 $1,884 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $3,673 
Repairs $85 $434 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $519 
Miscellaneous $205 $205 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $410 
OPERATING EXPENSES I-95 $7,540 $7,375 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $14,915 
October November December January February March April May June July August September Total 
Operating Expenses Community Wide 
Site Manager $2,650 $2,650 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $5,300 
Landscape Maintenance $46,969 $46,969 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $93,939 
Landscape Contingency $1,438 $551 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,990 
Irrigation Repairs & Maintenance $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 
Lakes $3,421 $3,523 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $6,944 
Plant Replacement & Annuals $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 
Utilities $2,571 $2,709 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $5,280 
Repairs $4,344 $617 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $4,961 
Stormwater System $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 
Sidewalks $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 
Miscellaneous $3,222 $205 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $3,427 
Conservation Easement Maintenance $4,185 $4,185 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $8,371 
Tree Trimming $3,780 $3,780 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $7,560 
Pressure Washing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 
Hurricane Expense $53,336 $39,328 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $92,664 
OPERATING EXPENSES COMMUNITY WIDE $125,916 $104,518 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $230,434 
TOTAL EXPENDITURES $189,546 $119,458 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $309,004 
EXCESS REVENUES/ (EXPENDITURES) ($184,883) ($72,116) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ($256,999) 
Month to Month Income Statement 
FY2023 
INDIGO 
COMMUNITY DEVELOPMENT DISTRICT 
11

UNITS 
NET TAX ROLL ASSESSED 4,034.45 $ 598,514.83 $ 72,491.62 $ 377,662.00 $ 320,366.58 $ 156,609.09 $ 1,525,644.12 
TAX ROLL RECEIVED RECEIPTS O&M 1999A 1999C 2005A 2021 REVENUE 
11/10/22 $ 4,319.17 $ 2,325.97 $ - $ 1,993.20 $ - $ - $ 4,319.17 
11/16/22 $ 22,804.81 $ 10,787.88 $ 1,543.04 $ 8,782.91 $ 1,690.98 $ - $ 22,804.81 
11/21/22 $ 43,464.63 $ 29,173.84 $ 2,000.55 $ 7,780.98 $ 2,690.44 $ 1,818.82 $ 43,464.63 
12/2/22 $ 77,247.07 $ 29,609.30 $ 8,660.32 $ 32,530.44 $ 3,663.79 $ 2,783.22 $ 77,247.07 
12/9/22 $ 269,854.09 $ 95,201.72 $ 7,660.06 $ 44,563.94 $ 4,791.11 $ 117,637.26 $ 269,854.09 
$ - $ - $ - $ - $ - $ - $ - 
$ - $ - $ - $ - $ - $ - $ - 
$ - $ - $ - $ - $ - $ - $ - 
$ - $ - $ - $ - $ - $ - $ - 
$ - $ - $ - $ - $ - $ - $ - 
$ - $ - $ - $ - $ - $ - $ - 
$ - $ - $ - $ - $ - $ - $ - 
$ - $ - $ - $ - $ - $ - $ - 
$ - $ - $ - $ - $ - $ - $ - 
$ - $ - $ - $ - $ - $ - $ - 
$ - $ - $ - $ - $ - $ - $ - 
$ - $ - $ - $ - $ - $ - $ - 
$ - $ - $ - $ - $ - $ - $ - 
$ - $ - $ - $ - $ - $ - $ - 
$ - $ - $ - $ - $ - $ - $ - 
$ - $ - $ - $ - $ - $ - $ - 
$ - $ - $ - $ - $ - $ - $ - 
$ - $ - $ - $ - $ - $ - $ - 
$ - $ - $ - $ - $ - $ - $ - 
$ - $ - $ - $ - $ - $ - $ - 
TOTAL TAX ROLL RECEIVED $ 417,689.77 $ 167,098.71 $ 19,863.97 $ 95,651.47 $ 12,836.32 $ 122,239.30 $ 417,689.77 
BALANCE DUE TAX ROLL $ 431,416.12 $ 52,627.65 $ 282,010.53 $ 307,530.26 $ 34,369.79 $ 1,107,954.35 
PERCENT COLLECTED 27.92% 27.40% 25.33% 4.01% 78.05% 27.38% 
INDIGO COMMUNITY DEVELOPMENT DISTRICT 
ASSESSMENT RECEIPTS - FY2023 
TAX COLLECTOR 
12