Indigo Community Development District
475 West Town Place, Suite 114 St. Augustine, Florida 32092 www.IndigoCDD.com
November 13, 2024 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 Wednesday, November 20, 2024 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 meeting:

Roll Call

Public Comment (Limited to 3 minutes per person)

Organizational Matters
Oath of Office for Newly Elected Supervisors

Acceptance of Resignation from John McCarthy
Consideration of Appointing a New Supervisor to Fill the Vacancy
Oath of Office for Newly Appointed Supervisor
Consideration of Resolution 2025-01, Designating Officers
Presentation by National Stormwater Trust
Approval of the Minutes of the September 25, 2024 Meeting
Acceptance of the Fiscal Year 2023 Audit Report

Ratification of Requisition No. 1

Consideration of Proposal from Beemats for the Floating Wetlands

Consideration of Settlement Agreement

Consideration of Updated Agreement with GMS for District Management Services
Staff Reports
District Counsel

District Engineer – Acceptance of the 2024 Public Facilities Report
District Manager
Field Operations Manager
Financial Statements
Check Register
Supervisors’ Requests and Public Comment (Limited to 3 minutes per person)

Next Scheduled Meeting - Wednesday, January 22, 2025 at 1:00 p.m. at the Fairfield by Marriott Daytona Beach, 1820 Checkered Flag Boulevard, Daytona Beach, Florida

Adjournment

THIRD ORDER OF BUSINESS

E.
RESOLUTION 2025-01

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.
Jeremy LeBrun
is appointed Secretary and Treasurer.

is appointed Assistant Secretary.

is appointed Assistant Secretary.

is appointed Assistant Secretary.

Darrin Mossing, Jim Oliver, Marilee Giles & Daniel Laughlin is appointed Assistant Treasurer.

Darrin Mossing, Jim Oliver, Marilee Giles & Daniel Laughlin is appointed Assistant Secretary.

Section 4.	This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED THIS 20TH DAY OF NOVEMBER, 2024.

ATTEST	INDIGO COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman/Vice Chairman

FIFTH ORDER OF BUSINESS
MINUTES OF MEETING INDIGO
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Indigo Community Development District was held Wednesday, September 25, 2024 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:

Mark McCommon	Vice Chairman
Kevin Kilian	Assistant Secretary
Ken Workowski	Assistant Secretary
Ron Brown	Assistant Secretary Also Present were:
Jeremy LeBrun	District Manager
Katie Buchanan	District Counsel by telephone
Kurt von der Osten	Field Operations Manager
Jamie Rountree	Team Rountree Several Residents

FIRST ORDER OF BUSINESS	Roll Call
Mr. LeBrun called the meeting to order at 1:00 p.m. and called the roll.

SECOND ORDER OF BUSINESS	Public Comments
Mr. Shackelford asked has there been any movement on the alternate system of cleaning the water in the ponds so we can get rid of the floating islands?
Mr. LeBrun stated the engineer may be joining us and if not, I will report on that under his
report.

THIRD OF BUSINESS	Presentation Regarding the LPGA Boulevard and I-95 Projects
Mr. Muchuruza of HDR, Inc. gave a presentation on the LPGA Boulevard improvements from U.S. 92 to Williams Boulevard that included the I-95 interchange at LPGA Boulevard.

FOURTH ORDER OF BUSINESS	Approval of the Minutes of the July 17, 2024
Meeting

FIFTH ORDER OF BUSINESS	Consideration	of	Proposal	for	Holiday
Lighting
Mr. LeBrun stated we didn’t include this in the budget as a separate line item. We increased assessments and only had those things that were required for the district and this would have to be funded from other line items that are underspent for the year or from the carry forward.
Mr. von der Osten stated it can be scaled back if you want to approve a not to exceed amount.
Mr. LeBrun stated we have $28,000 in the budget for sod replacement and to date nothing has been spent on that item.
Mr. Rountree stated that is the third phase of the sod that we haven’t done yet. The likelihood of me getting that installed before the end of the fiscal year is going to be tough.
Mr. von der Osten stated the fiscal year ends September 30th and it looks like several things are going to come in under budget especially engineering.

SIXTH ORDER OF BUSINESS	Consideration of Addendum to Landscape
Maintenance Agreement
Mr. LeBrun stated this addendum to the landscape maintenance agreement renews it for the upcoming fiscal year and has the option for the board to renew yearly for the next four years then we will do the public bid process again.

SEVENTH ORDER OF BUSINESS	Consideration	of	Resolution	2024-07
Designating Officers
Mr. LeBrun stated this is on the agenda because John wanted to step back as chair and thought someone else may want to take on the role.

EIGHTH ORDER OF BUSINESS	Staff Reports
District Counsel
Ms. Buchanan stated between board meetings Lennar’s counsel approached the district in trying to clean up some property boundary issues. There is a piece of property that Lennar wants the district to dedicate to them via quit claim deed. From my review it doesn’t appear that the district ever intended to own it. It may be something that got incorrectly platted. I don’t believe it has any district improvements within the boundaries of the property, but I would like to know if you are comfortable designating a board member to work with me to make sure that we get all the questions answered that you may have, but allows us to move forward.
Mr. von der Osten stated it is along Grand Champions Boulevard where the road meets Royal County. It is a small sliver of right of way that is interrupted. It is basically an error on the plat when it was dedicated. It interrupts our maintenance on the roadway. It is a continuity factor along the roadway for irrigation, lighting and whatnot. It is probably 100 feet.

District Engineer – Consideration of Proposal to Prepare an Updated Public Facilities Report
Mr. LeBrun stated there was a question on the status of the floating islands. Basically, all the avenues that he explored thus far are not going to work, they involve having to use those floating islands or there was other engineering difficulties that wouldn’t allow for a total change to the system. He has hit a roadblock. He is still looking for other alternatives. We are trying to

find another vendor that can service those, maybe at a lower cost, maybe at a higher frequency to find a way to lower the expense of the maintenance of the floating islands. At this time the engineer has not found a way to retrofit or anything that would make sense to take out the need for those. He is looking at all the permits and he looked at changing out the filter media, but you would still be required to use those mats. He is looking at ways to lower those maintenance expenses.
I have a proposal to update the public facilities report that is due every seven years.

District Manage
There being none, the next item followed.

Field Operational Manager
Mr. von der Osten stated on the mats, we are scheduled to be harvesting next week. I did talk to the owner of that company about aesthetically what he can do.
Mr. Kilian asked are they doing it twice a year?
Mr. von der Osten stated they are doing it three times a year.
Mr. Kilian asked is decreasing the frequency and the cost even an option? If they are doing three, can they do twice a year?
Mr. McCommon stated the question is, are they functional without doing it. Mr. von der Osten stated I would have to discuss that.
Mr. Killian asked do we have a contract for a particular period of time?
Mr. von der Osten stated it is under a warranty but that is about to end and we just received a proposal to take over and start paying for the maintenance. They are going to try to get more of the weeds under control. They have to harvest it and test them and supply the results to the water management district.
Mr. Kilian asked where are we on the maps for the ownership of the lakes?
Mr. von der Osten stated I did stop and pick up a printed copy on the way here. It is not where we want it but I do have a copy I can show you. By the next meeting it should be complete and we can put it on the wall with a projector.

Mr. Kilian stated Kurt and I have talked about this, at the intersection of LPGA and Tournament by the apartments the maintenance that the owners/developer whoever is responsible is horrible. They have weeds by the roadside that were literally 5-feet high, they put in new sod four months ago and I don’t think they ever cut it. Someone ran a mower over it a week or so ago, but it looks horrible. Kurt said we don’t own it but they are part of the CDD. Is there anything we can do to about that? The retention pond is full of trash from the construction. I’m not sure what can be done.
Mr. von der Osten stated that lake is owned by the Tymber Creek Property Owners Association. That area is not part of the master homeowner’s association but it also is not district property.
Mr. LeBrun stated one of us can reach out to them first and if they are not receptive then we can go the code enforcement route.

NINTH ORDER OF BUSINESS	Approval of Check Register

TENTH ORDER OF BUSINESS	Financial Statements as of September 30, 2024
A copy of the financials was included in the agenda package.

ELEVENTH ORDER OF BUSINESS	Supervisors Requests and Public Comments
Mr. Shackleford stated the reason you have this section by Royal County you are looking at for Christmas lights is because Lennar paid for it last year. This year they decided they don’t want to pay for it anymore even though they still have their sales office right there. I suggest don’t take it into Royal County as far as they did and make it look like they paid for this. Do something at the intersection.
Ms. Dipper stated on page 5 of your agenda it says the O&M budget went up about 4% and the assessment went up 5%. Why is that?
Mr. Kilian stated we talked about this at the last meeting it is because in prior years we had a surplus in our budget that we used to offset the increases. We ran out of surplus.

Ms. Dipper stated at the point where they do the widening all the stormwater will have to be looked at because they are encroaching on the wetlands that now holds water when it rains. Even with the apartments getting built our ponds are getting higher. When this all comes to be in 2030, who is going to be working with St. Johns because the two big ponds will be affected? Lennar owns the ponds, we are being assessed for these ponds for maintenance for the next 20 years and why are you assessing me for something that may not be there in five years? When we go into these major projects what groups look into this because FDOT is doing their planning now? Mr. McCommon stated if they eliminate a retention pond, St. Johns would be involved in
that.

Mr. Kilian stated none of that is going to happen without the state and everybody involved. Mr. Brown stated it will be more than one group, it will be St. Johns, the county
commission, the county. There will be a group of people making a lot of decisions about all the things you are talking about.
Mr. LeBrun stated the CDD would only be involved if they were impacting CDD property. The people that were here are probably your best contacts of the project going forward. They came as a courtesy to share the information. This board isn’t necessarily making any of those decisions.
Mr. Kilian stated they were talking about trying to get it moved from the county right of way to the state.
Mr. von der Osten stated the road will no longer be a county road. FDOT has a community contact person, a point person on the project and that is who you go to with questions like this.

TWELFTH ORDER OF BUSINESS	Next Scheduled Meeting – November 20, 2024
at 1:00 p.m. at the Fairfield by Marriott Daytona Beach, 1820 Checkered Flag Boulevard, Daytona Beach, Florida
Mr. LeBrun stated the next scheduled meeting is November 20, 2024 at 1:00 p.m. in the same location.

	
Secretary/Assistant Secretary	Chairman/Vice Chairman

SIXTH ORDER OF BUSINESS

Indigo Community Development District

ANNUAL FINANCIAL REPORT

September 30, 2023
Indigo Community Development District ANNUAL FINANCIAL REPORT
September 30, 2023 TABLE OF CONTENTS

Page Number
REPORT OF INDEPENDENT AUDITORS	1-3
MANAGEMENT’S DISCUSSION AND ANALYSIS	4-9
BASIC FINANCIAL STATEMENTS:
Government-wide Financial Statements
Statement of Net Position	10
Statement of Activities	11
Fund Financial Statements:
Balance Sheet – Governmental Funds	12
Reconciliation of Total Governmental Fund Balances to Net
Position of Governmental Activities	13
Statement of Revenues, Expenditures and Changes in Fund
Balances – Governmental Funds	14
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the
Statement of Activities	15
Statement of Revenues, Expenditures and Changes in Fund
Balances – Budget and Actual – General Fund	16
Notes to Financial Statements	17-32
INDEPENDENT AUDITORS’ 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	33-34
MANAGEMENT LETTER	35-38
INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE
WITH SECTION 218.415, FLORIDA STATUTES	39

REPORT OF INDEPENDENT AUDITORS

To the Board of Supervisors
Indigo Community Development District Volusia County, Florida

Report on Audit of the Financial Statements
Opinion

We have audited the financial statements of the governmental activities and each major fund of Indigo Community Development District (the “District”), as of and for the year ended September 30, 2023, and the related notes to financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of Indigo Community Development District as of September 30, 2023, and the respective changes in financial position and the budgetary comparison for the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion
We conducted our audits 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 audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Responsibilities of Management for the Financial Statements

Management is responsible for the preparation and fair presentation of these 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.

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To the Board of Supervisors
Indigo Community Development District

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 one year beyond the financial statement date, including currently known information that may raise substantial doubt thereafter.

Auditor’s Responsibility 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 opinion. 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 and Government Auditing Standards 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 and Government Auditing Standards, we:

Exercise professional judgement 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 judgement, 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.

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To the Board of Supervisors
Indigo Community Development District

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that Management’s Discussion and Analysis 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 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 Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued a report dated November 5, 2024 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 and contracts.

The purpose of that report is 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 Indigo Community Development District’s internal control over financial reporting and compliance.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida November 5, 2024

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Management’s discussion and analysis of Indigo Community Development District (the “District”) financial performance provides an objective and easily readable analysis of the District’s financial activities. The analysis provides summary financial information for the District and should be read in conjunction with the District’s financial statements.
OVERVIEW OF THE FINANCIAL STATEMENTS

The District’s basic financial statements comprise three components; 1) Government-wide financial statements, 2) Fund financial statements, and 3) Notes to financial statements. The Government-wide financial statements present an overall picture of the District’s financial position and results of operations. The Fund financial statements present financial information for the District’s major funds. The Notes to financial statements provide additional information concerning the District’s finances.
The Government-wide financial statements are the statement of net position and the statement of activities. These statements use accounting methods similar to those used by private-sector companies. Emphasis is placed on the net position of governmental activities and the change in net position. Governmental activities are primarily supported by special assessments.
The statement of net position presents information on all assets and liabilities of the District, with the difference between assets and liabilities reported as net position. Net position are reported in three categories; 1) net investment in capital assets, 2) restricted, and 3) unrestricted. Assets, liabilities, and net position are reported for all Governmental activities.

The statement of activities presents information on all revenues and expenses of the District and the change in net position. Expenses are reported by major function and program revenues relating to those functions are reported, providing the net cost of all functions provided by the District. To assist in understanding the District’s operations, expenses have been reported as governmental activities. Governmental activities financed by the District include general government, physical environment and debt service.

Fund financial statements present financial information for governmental funds. These statements provide financial information for the major funds of the District. Governmental fund financial statements provide information on the current assets and liabilities of the funds, changes in current financial resources (revenues and expenditures), and current available resources.

Fund financial statements include a balance sheet and a statement of revenues, expenditures and changes in fund balances for all governmental funds. A statement of revenues, expenditures, and changes in fund balances – budget and actual is provided for the District’s General Fund. Fund financial statements provide more detailed information about the District’s activities. Individual funds are established by the District to track revenues that are restricted to certain uses or to comply with legal requirements.

The government-wide financial statements and the fund financial statements provide different pictures of the District. The government-wide financial statements provide an overall picture of the District’s financial standing. These statements are comparable to private-sector companies and give a good understanding of the District’s overall financial health and how the District paid for the various activities, or functions, provided by the District. All assets of the District, including capital assets are reported in the statement of net position. All liabilities, including principal outstanding on bonds are included. The statement of activities includes depreciation on all long-lived assets of the District, but transactions between the different functions of the District have been eliminated in order to avoid “doubling up” the revenues and expenses. The fund financial statements provide a picture of the major funds of the District. In the case of governmental activities, outlays for long lived assets are reported as expenditures and long-term liabilities, such as general obligation bonds, are not included in the fund financial statements. To provide a link from the fund financial statements to the government-wide financial statements, a reconciliation is provided from the fund financial statements to the government- wide financial statements.
Notes to financial statements provide additional detail concerning the financial activities and financial balances of the District. Additional information about the accounting practices of the District, investments of the District, capital assets and long-term debt are some of the items included in the notes to financial statements.

Financial Highlights

The following are the highlights of financial activity for the year ended September 30, 2023.

The District’s total liabilities exceeded total assets by $(4,284,587) (net position). Unrestricted net position for Governmental Activities was $(2,327,539). Net investment in capital assets was $(2,112,495). Restricted net position was $155,447.

Governmental activities revenues totaled $1,840,454 while governmental activities expenses totaled $2,557,021.

Financial Analysis of the District

The following schedule provides a summary of the assets, liabilities and net position of the District and is presented by category for comparison purposes.
Net Position

Governmental Activities
	2023		2022	
Current assets	$  1,216,427		$  1,916,029	
Restricted assets	3,464,425		5,691,379	
Capital assets		7,397,951 			7,671,555 	
Total Assets		12,078,803 			15,278,963 	
Current liabilities	7,249,745		6,565,057	
Non-current liabilities		9,113,645 			12,281,926 	
Total Liabilities		16,363,390 			18,846,983 	
Net investment in capital assets	(2,112,495)		48,855	
Restricted net position	155,447		148,399	
Net position - unrestricted		(2,327,539)			(3,765,274)	
Total Net Position	 $ (4,284,587)		 $ (3,568,020)	

The decrease in current assets is related to expenditures exceeding revenues in the General Fund in the current year.
The decrease in capital assets is the result of current year depreciation.

The decrease in restricted assets and non-current liabilities is related to prepayments in the current year.
The increase in current liabilities is related to the increases in matured interest and matured bonds payable in the current year.

Financial Analysis of the District (Continued)

The following schedule provides a summary of the changes in net position of the District and is presented by category for comparison purposes.
Change In Net Position

	Governmental Activities	
		2023			2022		
Program Revenues			
Charges for services	$	1,581,735	$	4,652,740	
Grants and contributions	-	2,437,818	
General Revenues Investment earnings	
249,944	
24,902	
Miscellaneous revenues		8,775 		8,775 	
Total Revenues		1,840,454 		7,124,235 	

Expenses
General government	

169,792	

178,364	
Physical environment	1,441,953	1,233,089	
Interest and other charges		945,276 		984,799 	
Total Expenses		2,557,021 		2,396,252 	
Change in Net Position	(716,567)	4,727,983	
Net Position - Beginning of Year		(3,568,020)		(8,296,003)	
Net Position - End of Year	 $ (4,284,587)	 $ (3,568,020)	

The decrease in charges for services is related to the prepayments and settlements received in the prior year.
The decrease in grants and contributions is related to the capital additions in the prior year.

The increase in physical environment is related to the increase in hurricane and landscape expenses in the current year.
Capital Assets Activity
The following schedule provides a summary of the District’s capital assets as of September 30, 2023 and 2022.
Governmental Activities
Description		2023		2022	
Land		$	2,507,717		$	2,507,717	
Construction in progress		4,621,732		4,621,732	
Improvements		1,872,969		1,872,969	
Infrastructure		3,242,014		3,242,014	
Accumulated depreciation			(4,846,481)			(4,572,877)	

Total Capital Assets (Net)
 $	7,397,951 
 $	7,671,555 

The activity for the year consisted of $273,604 in depreciation.
General Fund Budgetary Highlights
Actual governmental expenditures were less than final budgeted amounts primarily due to lower irrigation and maintenance expenditures than were anticipated.
The September 30, 2023 budget was amended for hurricane and landscape expenditures that were more than originally anticipated.
Debt Management

Governmental Activities debt includes the following:
In December 1999, the District issued $980,000 Capital Improvement Revenue Bonds, Series 1999A, $6,825,000 Capital Improvement Revenue Bonds, Series 1999B and
$8,515,000 Capital Improvement Revenue Bonds, Series 1999C. These bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. The balance outstanding at September 30, 2023 was $435,000 for the A bond, and $4,065,000 for the C bond.
In February 2005, the District issued $14,710,000 Capital Improvement Revenue Bonds, Series 2005. The bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. The balance outstanding at September 30, 2023 was $2,515,000.
In September 2021, the District issued $2,815,000 Capital Improvement Revenue Bonds, Series 2021. The bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. The balance outstanding at September 30, 2023 was $2,755,000.

Economic Factors and Next Year’s Budget
The District does not expect any economic factors to have any significant effect on the financial position or results of operations of the District in fiscal year 2024.
Request for Information

The financial report is designed to provide a general overview of Indigo Community Development District finances for all those with an interest. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the Indigo Community Development District, Governmental Management Services-CF, LLC, 219 East Livingston Street, Orlando, Florida 32801.
Indigo Community Development District	
STATEMENT OF NET POSITION	
September 30, 2023	

LIABILITIES		
Current Liabilities		
Accounts payable and accrued expenses	21,721	
Accrued interest	288,630	
Matured principal payable	3,550,000	
Matured interest payable	2,719,394	
Bonds payable - current portion		670,000 	
Total Current Liabilities		7,249,745 	
Non-current liabilities		
Bonds payable, net		9,113,645 	
Total Liabilities		16,363,390 	

NET POSITION		
Net investment in capital assets	(2,112,495)	
Restricted capital projects	155,447	
Unrestricted		(2,327,539)	
Total Net Position	 $	(4,284,587)	

See accompanying notes.
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Indigo Community Development District	
STATEMENT OF ACTIVITIES	
For the Year Ended September 30, 2023	

Change in Net Position	(716,567)

See accompanying notes.
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Indigo Community Development District	
BALANCE SHEET -	
GOVERNMENTAL FUNDS	
September 30, 2023	

ASSETS		General	

LIABILITIES AND FUND BALANCES

Total Fund Balances	1,194,706	(2,960,416)	155,447	(1,610,263)

Total Liabilities and Fund Balances
 $ 1,216,427 
 $ 3,308,978 
 $	155,447 
$	4,680,852

Indigo Community Development District	
RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES	
TO NET POSITION OF GOVERNMENTAL ACTIVITIES	
September 30, 2023	

Total Governmental Fund Balances

Amounts reported for governmental activities in the Statement of Net Position	
are different because:	

Long-term liabilities, including bonds payable, $(9,770,000), less bond	
discount, net, $53,550, and bond premium, net, $(67,195), are not payable	
in the current period and, therefore, are not reported at the fund level.	
$	(1,610,263)

(9,783,645)

Accrued interest expense for long-term debt is not a current financial use,		
and therefore, is not reported at the fund level.	(288,630)	

Net Position of Governmental Activities	 $	(4,284,587)
Indigo Community Development District	
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES -	
GOVERNMENTAL FUNDS	
For the Year Ended September 30, 2023	

	General	

-
-

-	3,200,000	-	3,200,000	
-	1,003,548	-	1,003,548	
-	42,634	-	42,634	

1,338,141	4,246,182	-	5,584,323	

	(654,545)		(3,093,861)		4,537  	(3,743,869)

-	-	2,511	2,511
-	(2,511)	-	(2,511)

Total Other Financing Sources/(Uses)	-	(2,511)	2,511	- Net change in fund balances
Fund Balances - October 1, 2022	1,849,251	135,956	148,399	2,133,606

Fund Balances - September 30, 2023	
$ 1,194,706	

$ (2,960,416)	

$	155,447	

$ (1,610,263)	

Indigo Community Development District	
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND	
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE	
STATEMENT OF ACTIVITIES	
For the Year Ended September 30, 2023	

Net Change in Fund Balances - Total Governmental Funds

Amounts reported for governmental activities in the Statement of Activities are	
different because:	
$ (3,743,869)

3,200,000

Governmental funds report bond discounts and premiums as an other financing		
sources/(uses) as expenditures. However, in the Statement of Activities, the cost		
is amortized as interest. This is the amount of amortization in the current year.	(1,719)	

In the Statement of Activities, interest is accrued on outstanding bonds; whereas		
in governmental funds, interest expenditures are reported when due. This is		
the net amount between the prior year and the current year accruals.		102,625 	

Change in Net Position of Governmental Activities	 $	(716,567)
Indigo Community Development District	
STATEMENT OF REVENUES, EXPENDITURES AND	
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL -	
GENERAL FUND	
For the Year Ended September 30, 2023	

Net change in fund balances

Fund Balances - October 1, 2022	

511,769		

653,900		

1,849,251		

1,195,351	

Fund Balances - September 30, 2023	
$	-		
$	-		
$1,194,706		
$  1,194,706	

See accompanying notes.
The financial statements of Indigo Community Development District (the “District”) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The District's more significant accounting policies are described below.
Reporting Entity
The District was established on January 3, 1995 by Rule 42U-1.001-1.003, Florida Administrative Code of the Florida Land and Adjudicatory Commission. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of the infrastructure necessary for community development within its jurisdiction. The District is governed by a five-member Board of Supervisors, who are elected for terms of four years. The District operates within the criteria established by Chapter 190, Florida Statutes. The Board has the responsibility for assessing and levying assessments, approving budgets, exercising control over facilities and properties, controlling the use of funds generated by the District, approving the hiring and firing of key personnel, and financing improvements.
The reporting entity for the District includes all functions of government in which the District’s Board exercises oversight responsibility. Oversight responsibility includes, but is not limited to, financial interdependency, designation of management, significant ability to influence operations and accountability for fiscal matters. As required by GAAP, these financial statements present the Indigo Community Development District (the primary government) as a stand-alone government.
Based upon the application of the above-mentioned criteria as set forth by the Governmental Accounting Standards Board, the District has identified no component units.
Measurement Focus and Basis of Accounting

The basic financial statements of the District are composed of the following:
Government-wide financial statements
Fund financial statements
Notes to financial statements

Measurement Focus and Basis of Accounting (Continued)

Government-wide Financial Statements

The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Government-wide financial statements report all non-fiduciary information about the reporting government as a whole. These statements include the governmental activities of the primary government. The effect of interfund activity has been removed from these statements.
Governmental activities are supported by special assessments, miscellaneous revenues and interest. Program revenues include charges for services, and payments made by parties outside of the reporting government’s citizenry if that money is restricted to a particular program. Program revenues are netted with program expenses in the statement of activities to present the net cost of each program.

Amounts paid to acquire capital assets are capitalized as assets, rather than reported as an expenditure. Proceeds of long-term debt are recorded as liabilities in the government-wide financial statements, rather than as an other financing source.
Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an expenditure.
Fund Financial Statements

The underlying accounting system of the District is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.
Fund financial statements for the primary government’s governmental funds are presented after the government-wide financial statements. These statements display information about major funds individually.

2. Measurement Focus and Basis of Accounting (Continued)

b. Fund Financial Statements (Continued) Governmental Funds
The District has implemented the Governmental Accounting Standards Board Statement 54 – Fund Balance Reporting and Governmental Fund Type Definitions. The Statement requires the fund balance for governmental funds to be reported in classifications that comprise a hierarchy based primarily on the extent to which the government is bound to honor constraints on the specific purposes for which amounts in those funds can be spent.
The District has various policies governing the fund balance classifications.

Nonspendable Fund Balance – This classification consists of amounts that cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact.

Restricted Fund Balance – This classification includes amounts that can be spent only for specific purposes stipulated by the state constitution, external resource providers, or through enabling legislation.
Assigned Fund Balance – This classification consists of the Board of Supervisors’ intent to be used for specific purposes, but are neither restricted nor committed. The assigned fund balances can also be assigned by the District’s management company.

Unassigned Fund Balance – This classification is the residual classification for the government’s general fund and includes all spendable amounts not contained in the other classifications. Unassigned fund balance is considered to be utilized first when expenditure is incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used.
Fund Balance Spending Hierarchy – For all governmental funds except special revenue funds, when restricted, committed, assigned, and unassigned fund balances are combined in a fund, qualified expenditures are paid first from restricted or committed fund balance, as appropriate, then assigned and finally unassigned fund balances.

Measurement Focus and Basis of Accounting (Continued)

b. Fund Financial Statements (Continued) Governmental Funds (Continued)
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are considered to be available when they are collected within the current period or soon thereafter, to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within 60 days of the end of the current fiscal period.
Expenditures generally are recorded when a liability is incurred, as under accrual accounting. Interest associated with the current fiscal period is considered to be an accrual item and so has been recognized as revenue of the current fiscal period.

Under the current financial resources measurement focus, only current assets and current liabilities are generally included on the balance sheet. The reported fund balance is considered to be a measure of “available spendable resources”. Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Accordingly, they are said to present a summary of sources and uses of “available spendable resources” during a period.
Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by non-current liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities.
Amounts expended to acquire capital assets are recorded as expenditures in the year that resources were expended, rather than as fund assets. The proceeds of long-term debt are recorded as an other financing source rather than as a fund liability.

Debt service expenditures are recorded only when payment is due.

Basis of Presentation

Governmental Major Funds

General Fund – The General Fund is the District’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.
Basis of Presentation (Continued)

Governmental Major Funds (Continued)

Debt Service Fund – Accounts for debt service requirements to retire certain capital improvement and revenue bonds which were used to finance the construction of District infrastructure improvements and finance certain additional improvements. The bond series is secured by a pledge of debt service special assessment revenues in any fiscal year related to the improvements. A lien is placed on all benefited land in relationship to the debt outstanding.

Capital Projects Fund – The Capital Project Fund accounts for the construction of infrastructure improvements within the boundaries of the District.
Non-current Governmental Assets/Liabilities

GASB Statement 34 requires that non-current governmental assets, such as land and buildings, and non-current governmental liabilities, such as special assessment bonds, be reported in the governmental activities column in the government-wide statement of net position.
Assets, Liabilities and Net Position or Equity

Cash and Investments

Florida Statutes require state and local governmental units to deposit monies with financial institutions classified as "Qualified Public Depositories," a multiple financial institution pool whereby groups of securities pledged by the various financial institutions provide common collateral from their deposits of public funds. This pool is provided as additional insurance to the federal depository insurance and allows for additional assessments against the member institutions, providing full insurance for public deposits.
Assets, Liabilities and Net Position or Equity (Continued)

Cash and Investments (Continued)

The District is authorized to invest in those financial instruments as established by Section 218.415, Florida Statutes. The authorized investments consist of:
Direct obligations of the United States Treasury;

The Local Government Surplus Funds Trust or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperative Act of 1969;
Interest-bearing time deposits or savings accounts in authorized qualified public depositories;

Securities and Exchange Commission, registered money market funds with the highest credit quality rating from a nationally recognized rating agency.
Cash equivalents include time deposits and certificates of deposit with original maturities of three months or less and held in a qualified public depository as defined by Florida Statute 280.02.
Restricted Net Position

Certain net position of the District are classified as restricted on the statement of net position because their use is limited either by law through constitutional provisions or enabling legislation; or by restrictions imposed externally by creditors. In a fund with both restricted and unrestricted net position, qualified expenses are considered to be paid first from restricted net position and then from unrestricted net position.

Capital Assets
Capital assets, which include land, construction in progress, improvements, and infrastructure, are reported in the applicable governmental activities column.

The District defines capital assets as assets with an initial individual cost of $5,000 or more and an estimated useful life in excess of one year. The valuation basis for all assets is historical cost.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend its useful life are not capitalized.
Assets, Liabilities and Net Position or Equity (Continued)

Capital Assets (Continued)

Major outlays for capital assets and improvements are capitalized as projects are constructed.
Depreciation of capital assets is computed and recorded by utilizing the straight-line method. Estimated useful lives of the various classes of depreciable capital assets are as follows:
Improvements	10-30 years
Infrastructure	10-30 years

Unamortized Bond Discount/Premium
Bond discount/premium are presented on the government-wide financial statements. The costs are amortized over the life of the bonds using the straight-line method. For financial reporting, the unamortized bond discount/premium is netted against the applicable long-term debt.
Budgets

Budgets are prepared and adopted after public hearings for the governmental funds, pursuant to Chapter 190, Florida Statutes. The District utilizes the same basis of accounting for budgets as it does for revenues and expenditures in its various funds. The legal level of budgetary control is at the fund level. All budgeted appropriations lapse at year end. Formal budgets are adopted for the general and debt service funds. As a result, deficits in the budget variance columns of the accompanying financial statements may occur.
NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS
Explanation of Differences Between the Governmental Fund Balance Sheet and the Government-wide Statement of Net Position
“Total fund balances” of the District’s governmental funds, $(1,610,263), differs from “net position” of governmental activities, $(4,284,587), reported in the Statement of Net Position. This difference primarily results from the long-term economic focus of the Statement of Net Position versus the current financial resources focus of the governmental fund balance sheet. The effect of the differences is illustrated below.

NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS (CONTINUED)
Explanation of Differences Between the Governmental Fund Balance Sheet and the Government-wide Statement of Net Position (Continued)
Capital related items
When capital assets (property, plant and equipment that are to be used in governmental activities) are purchased or constructed, the cost of those assets is reported as expenditures in governmental funds. However, the Statement of Net Position included those capital assets among the assets of the District as a whole.

Land	$	2,507,717	
Construction in progress	4,621,732	
Improvements	1,872,969	
Infrastructure	3,242,014	
Accumulated depreciation		(4,846,481)	
Total	$	7,397,951 	
Long-term liabilities applicable to the District’s governmental activities are not due and payable in the current period and accordingly are not reported as fund liabilities. All liabilities (both current and long-term) are reported in the Statement of Net Position. Balances at September 30, 2023 were:

Bonds payable	$	(9,770,000)	
Bond premium, net	(67,195)	
Bond discount, net		53,550	
Total	$	(9,783,645)	
Accrued interest
Accrued liabilities in the Statement of Net Position differ from the amount reported in governmental funds due to accrued interest on bonds.
Accrued interest on bonds payable	$	(288,630)

NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS (CONTINUED)
Explanation of Differences Between the Governmental Fund Operating Statements and the Statement of Activities
The “net change in fund balances” for government funds, $(3,743,869), differs from the “change in net position” for governmental activities, $(716,567), reported in the Statement of Activities. The differences arise primarily from the long-term economic focus of the Statement of Activities versus the current financial resources focus of the governmental funds. The effect of the differences is illustrated below.

Capital related items
When capital assets that are to be used in governmental activities are purchased or constructed, the resources expended for those assets are reported as expenditures in governmental funds. However, in the Statement of Activities, the cost of those assets is allocated over their estimated useful lives and reported as depreciation. As a result, fund balances decrease by the amount of financial resources expended, whereas net position decrease by the amount of depreciation charged for the year.

Depreciation	$	(273,604)

Long-term debt transactions

Repayments of bond principal are reported as an expenditure in the governmental funds and, thus, have the effect of reducing fund balance because current financial resources have been used.

Debt principal payments	$	3,200,000	
Bond discount/premium amortization		(1,719)	
Total	$	3,198,281	

Some expenses reported in the Statement of Activities do not require the use of current financial resources, therefore, are not reported as expenditures in governmental funds.

Net change in accrued interest payable	$	102,625
NOTE C – CASH AND INVESTMENTS

All deposits are held in qualified public depositories and are included on the accompanying balance sheet as cash and investments.
Custodial Credit Risk – Deposits
Custodial credit risk is the risk that in the event of a bank failure, the District's deposits may not be returned to it. The District does not have a formal deposit policy for custodial credit risk; however, they follow the provisions of Chapter 280, Florida Statutes regarding deposits and investments. As of September 30, 2023, the District's bank balance was $332,581 and the carrying value was $293,846. The District maintains all deposits in a qualified public depository in accordance with the provisions of Chapter 280, Florida Statutes, which means that all deposits are fully insured by Federal Depositors Insurance or collateralized under Chapter 280, Florida Statutes.
Investments
As of September 30, 2023, the District had the following investments and maturities:

Investment		Maturities		Fair Value	
U S Bank Money Market		N/A		$  3,047,601	
U S Bank Global Corporate Trust		N/A		729,561	
Florida PRIME		35 days*			579,258 	
Total				 $  4,356,420 	

*Maturity is a weighted average maturity.

The District categorizes its fair value measurement within the fair value hierarchy established by generally accepted accounting principles. The fair value is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. The District uses a market approach in measuring fair value that uses prices and other relevant information generated by market transactions involving identical or similar assets, liabilities, or groups of assets and liabilities.
Assets or liabilities are classified into one of three levels. Level 1 is the most reliable and is based on quoted price for identical assets, or liabilities, in an active market. Level 2 uses significant other observable inputs when obtaining quoted prices for identical or similar assets, or liabilities, in markets that are not active. Level 3 is the least reliable and uses significant unobservable inputs that uses the best information available under the circumstances, which includes the District's own data in measuring unobservable inputs.
The investments in U S Bank Money Market and U S Bank Global Corporate Trust are level 1 assets.

NOTE C – CASH AND INVESTMENTS (CONTINUED)
Investments (Continued)
The District’s investment policy allows management to invest funds in investments permitted under Section 218.415, Florida Statutes. The investment in Florida PRIME is measured at amortized cost. Florida PRIME has established policies and guidelines regarding participant transactions and the authority to limit or restrict withdrawals or impose a penalty for an early withdrawal. As of September 30, 2023, there were no redemption fees, maximum transaction amounts, or any other requirements that would limit daily access to 100 percent of the account value.
Interest Rate Risk
The District does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates.
Credit Risk
The District has no investment policy that would further limit its investment choices. As of September 30, 2023, the District's investment in Florida PRIME was rated AAAm by Standard & Poor’s. The investments with U S Bank were not rated as of September 30, 2023.
Concentration of Credit Risk
The District places no limit on the amount it may invest in any one fund. The investments in U S Bank Money Market are 70% of the District’s total investments, investments in U S Bank Global Corporate Trust are 17%, and the remaining investments in Florida PRIME are 13% of the District’s total investments.
The types of deposits and investments and their level of risk exposure as of September 30, 2023 were typical of these items during the fiscal year then ended. The District considers any decline in fair value for certain investments to be temporary.
NOTE D – SPECIAL ASSESSMENT REVENUES
Assessments are non-ad valorem assessments on benefitted property within the District. Operating and Maintenance Assessments are based upon adopted budget and levied annually. Debt Service Assessments are levied when bonds are issued and collected annually. The District may collect assessments directly or utilize the uniform method of collection (Chapter 197.3632, Florida Statutes). Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by County Tax Collector on November 1 and due on or before March 31 of each year. Property owners may prepay a portion or all of the Debt Service Assessments on their property subject to various provisions in the bond documents.
Assessments and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.
NOTE E – CAPITAL ASSETS
Capital Asset activity for the year ended September 30, 2023 was as follows:

Governmental Activities:
Capital assets, not being depreciated:	Beginning
	Balance		
	Additions		
  Deletions 	Ending
	Balance		
Land	$ 2,507,717	$	-	$	-	$ 2,507,717	
Construction in progress		4,621,732 		- 		- 		4,621,732 	
Total Capital Assets, Not Depreciated		7,129,449 		- 		- 		7,129,449 	
Capital assets, being depreciated: Improvements	
1,872,969	
-	
-	
1,872,969	
Infrastructure		3,242,014 		- 		- 		3,242,014 	
Total Capital Assets, Being Depreciated	5,114,983	-	-	5,114,983	
Less accumulated depreciation		(4,572,877)		(273,604)		- 		(4,846,481)	
Total Capital Assets Depreciated, Net		542,106 		(273,604)		- 		268,502 	
Governmental Activities Capital Assets	 $ 7,671,555 	 $	(273,604)	 $	- 	 $ 7,397,951 	

Depreciation of $273,604 was charged to physical environment.
NOTE F – LONG-TERM DEBT
The following is a summary of activity for long-term debt of the District for the year ended September 30, 2023:
Long-term debt at October 1, 2022	 $	12,970,000 Principal payments			(3,200,000)
Long-term debt at September 30, 2023	$	9,770,000

Capital Improvement Revenue Bonds		
$980,000 Series 1999A Capital Improvement Revenue Bonds due in annual principal installments beginning May 2002. Interest at 7.00% is due May and November beginning May 2002. Current portion is
$40,000.	

$	435,000	
$8,515,000 Series 1999C Capital Improvement Revenue Bonds due in annual principal installments beginning May 2001. Interest at 7.00% is due May and November beginning May 2001. Current portion is $410,000.	

4,065,000	

Capital Improvement Revenue Bonds (Continued)		
$14,710,000 Series 2005 Capital Improvement Revenue Bonds due in annual principal installments beginning May 2007. Interest at 5.75% is due May and November beginning May 2007. Current portion is $160,000.	

2,515,000	
$2,815,000 Series 2021 Capital Improvement Revenue Bonds due in annual principal installments beginning May 2023. Interest at various rates between 2.210% and 3.330% is due May and November beginning May 2022. Current portion is $60,000.	

	2,755,000	
Bonds payable	9,770,000	
Bond premium/(discount), net		13,645	
Bonds Payable, net	$	9,783,645	
The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2023 are as follows:

Year Ending
  September 30,		
	Principal		
	Interest		
	Total		

2024	
$	670,000	
$	554,581	
$	1,224,581	
2025	710,000	512,561	1,222,561	
2026	760,000	467,804	1,227,804	
2027	800,000	419,849	1,219,849	
2028	845,000	368,831	1,213,831	
2029-2033	3,245,000	1,006,240	4,251,240	
2034-2038	1,080,000	436,163	1,516,163	
2039-2043	490,000	289,125	779,125	
2044-2048	600,000	188,000	788,000	
2049-2052		570,000 		58,000 		628,000 	
Totals	 $	9,770,000 	 $	4,301,154 	 $	14,071,154 	
Summary of Significant Bonds Resolution Terms and Covenants
The District levies special assessments pursuant to Section 190.022, Florida Statutes and the assessment rolls are approved by resolutions of the District Board. The collections are to be strictly accounted for and applied to the debt service of the bond series for which they were levied. The District covenants to levy special assessments in annual amounts adequate to provide for payment of principal and interest on the bonds. Payment of principal and interest is dependent on the money available in the debt service fund and the District’s ability to collect special assessments levied.
The Series 1999A, 1999C, 2005 and 2021 Bonds are subject to redemption at the option of the District and are also subject to extraordinary mandatory redemption prior to maturity as outlined in the Bond Indenture.
The bond resolution and the trust indenture provide for the establishment of certain accounts. The accounts include a construction, revenue, redemption, reserve, interest and prepayment account and are maintained by a trustee.
The bond indenture provides for Debt Service Reserve Funds, which shall be held by the Trustee separate and apart from all other funds. The following is a schedule of reserve requirements and balances in the reserve accounts at September 30, 2023:

	Reserve
Balance	Reserve
 Requirement 	
Series 1999A Capital Improvement Revenue Bond	$	80,675	$	72,750	
Series 1999C Capital Improvement Revenue Bond	$	59,586	$	747,289	
Series 2005 Capital Improvement Revenue Bond	$	62,556	$	270,235	
Series 2021 Capital Improvement Revenue Bond	$	78,307	$	78,307	
Interfund transfers for the year ended September 30, 2023, consisted of the following:

Transfers In
Capital Projects Fund
Transfers Out Debt Service Fund

 $	2,511 

Transfers from the Debt Service Fund to the Capital Projects Fund were in accordance with the Trust Indenture.
NOTE H – ECONOMIC DEPENDENCY
A significant portion of the District's activity is dependent upon continued involvement of the major landowners and Developer, the loss which could have a material adverse effect on the District's operations. As such, the nonpayment of assessments by some of the major landowners in the prior, current, and subsequent fiscal years has resulted in the deterioration of the District’s financial conditions. The Developer owns a portion of land within the District; therefore, assessment revenues in the general and debt service funds include the assessments levied on those lots owned by the Developer.
NOTE I – 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 cost of these risks, coverage may not extend to all situations. Settled claims from these risks have not exceeded commercial insurance coverage over the past three years.
NOTE J – SUBSEQUENT EVENTS
In June 2024, the District issued $3,235,000 Capital Improvement Revenue Bonds, Series 2024 to fund a portion of the Series 2024 Project.
Additionally, subsequent to year end, certain scheduled debt service payments were due on the Series 1999C and 2005 Bonds that were not made by the District.
Settlement Agreement with Cardinal Servicing Company, LLC
During the fiscal year ended September 30, 2018, the District entered into a settlement agreement with a new Landowner, Cardinal Servicing Company, LLC (“Cardinal”) whereby Cardinal would pay the District for a portion of the past due assessments on the lots owned and make the delinquent assessments on such lots current. Pursuant to the agreement, the District collected delinquent assessments for the general and 1999C and 2005 debt service funds in the amounts of $411,175, $1,560,963, and $1,268,988, respectively. All requirements of the agreement were current as of September 30, 2023.
Settlement Agreement with SW-30 Investments, LLC
During a prior fiscal year the District entered a settlement agreement with SW-30 Investments, LLC (“American”) which recently took ownership of delinquent parcels 30 and 32. Pursuant to the agreement, the District received delinquent assessments on such parcels from American as follows: $33,890 for Series 1999C debt assessments, $69,094 for Series 2005 debt assessments, and $65,000 for O & M assessments. The remaining delinquent O & M assessments on the parcels were forgiven while the remaining delinquent debt assessments were assumed by American excluding all penalties and past due accrued and unpaid interest on such debt assessments which was waived. The District also agreed to forbear on the foreclosure of delinquent parcels as long as American remains current on its obligations per the agreement. During a prior fiscal year, the District received $23,538 for Series 1999C debt assessments and $51,074 for Series 2005 debt assessments. All requirements of the agreement were current as of September 30, 2023.
Settlement Agreement with Thoroughbred Classics, LLC
During a prior fiscal year, the District entered into a settlement agreement with a new Landowner, Thoroughbred Classics, LLC (“TC”) whereby TC would pay the District for a portion of the past due assessments on the lots owned and make the delinquent assessments on such lots current. Pursuant to the agreement, the District is to collect delinquent assessments for the 1999C and 2005 debt service funds in the amounts of $19,896, $61,154, and $60,000 for unpaid accrued interest. The agreement provides for TC to pay O & M assessments on the 34 units beginning with October 1, 2021. All requirements of the agreement were current as of September 30, 2023.
Settlement Agreement with INA Group, LLC
During a prior fiscal year, the District entered into a settlement agreement with a new Landowner, INA Group, LLC (“INA”) whereby INA would pay the District for a portion of the past due assessments on the lots owned and make the delinquent assessments on such lots current. Pursuant to the agreement, the District is to collect delinquent assessments for the 1999C, 2005 debt service funds and the general fund in the amounts of $102,239, $314,901, and $96,174, respectively. In addition, the District is to collect an additional $1,281,966 for unpaid principal and interest on the District’s Bonds. The agreement provides for INA to pay O & M assessments on the 411 units beginning with October 1, 2021. All requirements of the agreement were current as of September 30, 2023.

INDEPENDENT AUDITORS’ 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
Indigo Community Development District Volusia 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, as listed in the table of contents, of Indigo Community Development District, as of and for the year ended September 30, 2023, and the related notes to the financial statements, which collectively comprise the basic financial statements and have issued our report thereon dated November 5, 2024.

Report on Internal Control Over Financial Reporting
In planning and performing our audit, we considered Indigo Community Development District's internal control over financial reporting (internal control) as a basis for designing 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 Indigo Community Development District’s internal control. Accordingly, we do not express an opinion on the effectiveness of Indigo Community Development 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 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 have not been identified.

- 33 -

To the Board of Supervisors
Indigo Community Development District

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether Indigo Community Development District's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant 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.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida November 5, 2024

- 34 -

MANAGEMENT LETTER
To the Board of Supervisors
Indigo Community Development District Volusia County, Florida
Report on the Financial Statements
We have audited the financial statements of the Indigo Community Development District as of and for the year ended September 30, 2023, and have issued our report thereon dated November 5, 2024.
Auditor’s Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States; 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 Financial Statements Performed in Accordance with Government Auditing Standards and our Independent Auditor’s Report on an examination conducted in accordance with AICPA Professionals 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 November 5, 2024, should be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding financial audit report. The following findings or recommendations were made in the preceding financial audit report.
Finding 2011–01: Financial Condition Assessment
Finding: The District’s financial conditions continue to deteriorate. The debt service fund had a deficit fund balance of $(2,957,905) at September 30, 2023. In the prior and current, fiscal years, major landowners in the District failed to pay significant portions of their assessments. As a result, certain debt service payments were not made. In addition, the District has not met the debt service reserve requirement for the Series 1999C and 2005 Bonds. The non-payment of interest and principal payments when due, are considered events of default. The District is economically dependent on the major landowners of the District.
Recommendation: The District should take the necessary steps to alleviate the deteriorating financial condition.

- 35 -

To the Board of Supervisors
Indigo Community Development District
Management Response: The District continues to work with the Trustee, the Bondholders, and the landowners of delinquent properties for the collection of debt service assessments. Due to the cost and other issues surrounding the foreclosure of the delinquent assessment properties, the District continues to take direction from the Trustee and the Bondholders.
Current Status: The finding was not corrected in the current year.
Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not Indigo Community Development District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific conditions met. In connection with our audit, we determined that Indigo Community Development District did meet one of the conditions described in Section 218.503(1), Florida Statutes.
Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for Indigo Community Development District. It is management’s responsibility to monitor the Indigo Community Development District’s financial condition; our financial condition assessment was based in part on the representations made by management and the review of the financial information provided by the same as of September 30, 2023.
Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.
Specific Information
The information below was provided by management and has not been audited by us; therefore, we do not express an opinion or provide any assurance on the information.
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, Indigo Community Development District reported:
The total number of district employees compensated in the last pay period of the District’s fiscal year: 0
The total number of independent contractors to whom nonemployee compensation was paid in the last month of the District’s fiscal year: 12
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency: $6,649
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency: $1,293,179
Each construction project with a total cost of at least $65,000 approved by the District that is scheduled to begin on or after October 1, 2022, together with the total expenditures for such project: N/A
A budget variance based on the budget adopted under Section 189.016(4), Florida Statutes, before the beginning of the fiscal year being reported if the District amends a final adopted budget under Section 189.016(6), Florida Statutes: The budget was amended, see below.
- 36 -

To the Board of Supervisors
Indigo Community Development District

As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)8, Rules of the Auditor General, the Indigo Community Development District reported:

The rate or rates of non-ad valorem special assessments imposed by the District. The General Fund assessment was $65.43 - $239.09 and the Debt Service assessment was
$44.43 - $773.11.
Total special assessments collected was $1,581,735.
The total amount of outstanding bonds issued by the District and the terms of such bonds. The District had outstanding bonds at September 30, 2023 of $435,000 Series 1999A Bonds maturing 2031, $2,755,000 Series 2021 Bonds maturing in May, 2052, Series 1999C Bonds $4,065,000 maturing 2030, and Series 2005 Bonds, $2,515,000
maturing 2036.						
					Variance with	
					Original	
					Budget	
	Original				Positive	
	Budget		Actual		(Negative)	
Revenues
Special assessments	
$	653,640		
$	619,968		
$	(33,672)	
Miscellaneous income	8,100		8,775		675	
Investment earnings		3,000 			54,853 			51,853 	
Total Revenues		664,740 			683,596 			18,856 	

Expenditures Current						
General government	194,918	169,792	25,126			
Physical environment		981,591 		1,168,349 		(186,758)			
Total Expenditures		1,176,509 		1,338,141 		(161,632)			
Excess of revenues over/(under) expenditures		(511,769)		(654,545)		(142,776)			
Fund Balances - October 1, 2022		511,769 		1,849,251 		1,337,482 			
Fund Balances - September 30, 2023	 $	- 	 $	1,194,706 	 $	1,194,706 			

- 37 -

To the Board of Supervisors
Indigo Community Development District
Additional Matters
Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate 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 warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings.
Purpose of this Letter
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, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida November 5, 2024

- 38 -

INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES

To the Board of Supervisors
Indigo Community Development District Volusia County, Florida

We have examined Indigo Community Development District's compliance with Section 218.415, Florida Statutes during the year ended September 30, 2023. Management is responsible for Indigo Community Development District’s compliance with those requirements. Our responsibility is to express an opinion on Indigo Community Development 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 and, accordingly, included examining, on a test basis, evidence about Indigo Community Development District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on Indigo Community Development District’s compliance with the specified requirements.
In our opinion, Indigo Community Development District complied, in all material respects, with the aforementioned requirements during the year ended September 30, 2023.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida November 5, 2024

- 39 -

SEVENTH ORDER OF BUSINESS
INDIGO COMMUNITY DEVELOPMENT DISTRICT CAPITAL IMPROVEMENT REVENUE BONDS, SERIES 2024
(Integrated LPGA-Phase Bl)

(Acquisition and Construction)

The undersigned, an Authorized Officer of Indigo Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture from the District to First Union National Ban1c, the predecessor in interest to U.S. Ban1c Trust Company, National Association, as trustee (the "Trustee"), dated as of July 1, 1999 (the "Master Indenture"), as amended and supplemented by the Fifth Supplemental Trust Indenture from the District to the Trustee, dated as of June 1, 2024, the (Master Indenture as amended and supplemented is hereinafter referred to as the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the indenture):
Requisition Number: 1
Name of Payee: Lennar Homes, LLC
Amount Payable: $2,744,810.10* (plus any accrued and unpaid earnings)
*To be distributed as follows:
$73,037.86 to the Custody Account #121054001 (Series 1999C Prepayment)
$282,610.36 to the Custody Account #121054001 (Series 2005 Prepayment)
$2,389,161.88 (plus any accrued and unpaid earnings) to Lennar Homes, LLC per the wiring instructions attached hereto.

Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments):
Improvements Product in conjunction with the 2024 Project
Fund or Account and subaccount, if any, from which disbursement to be made:
Series 2024 Acquisition and Construction Account of the Acquisition and Construction Fund.
The undersigned hereby certifies that obligations in the stated amount set forth above have been incurred by the District, that each disbursement set forth above is a proper charge against the Series 2024 Acquisition and Construction Account and the subaccount, if any, referenced above, that each disbursement set forth above was incurred in connection with the acquisition and
construction of the 2024 Project and each represents a Cost of the 2024 Project, and has not previously been paid.
The undersigned hereby further certifies that there bas not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been reJeased or will not be released simultaneously with the payment hereof.
The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.
If this requisition is for a disbmsement from other than the Cost ofissuance subaccount or for payment of capitalized interest, there shall be attached a resolution of the Governing Body of the District approving this requisition or approving the specific conh·act with respect to which disbursements pursuant to this requisition are due and payable.
Attached hereto are originals of the invoice(s) from the vendor of the property acquired or services rendered with respect to which disbursement is hereby requested.
INDIGO COMMUNITY DEVELOPMENT DIS	:r

By:

Date:

CONSULTING ENGINEER'S APPROVAL FOR
NON-COST OF ISSUANCE AND CAPITALIZED INTEREST REQUESTS ONLY
If this requisition is for the disbursement from other than Capitalized Interest or Costs of Issuance, the undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the 2024 Project and jg consistent with: (i) the applicable acquisHion or construction contract;
(ii) the plans and specifications for the portion of the 2024 Project with respect to which such disbursement is being made; and (iii) the report of the Consulting Engineer attached as an Exhibit to the Sixth Supplemental Indenture, as such report shall have been amended or modified on the date hereof.

9/25/2024

Consulting Engineer

*
*
APPLICATION AND CERTIFICATION FOR PAYMENT
AJA DOCUMENTG702
TO OWNER:
Lennar Homes LLC
6750 Forum DriveSulte 310
Orlondo, FL 32821
PROJli:CT: lntegrMcd LPOA Phase 2
CONTRI\Cr II: 20897804
APPLICATION NO:

APPLICATION DATE:
l'ERlOOTO:

S/Jl/2024 S/Jl/2024
FROM CONTRACTOR:
Orockm n Site Developmcnl 4000Pipe Down Cove Sanford FL, 32771 CONTRACT FOR:
VIA ENGINEER: Zcv Cohen & Associates Inc.
300 lnlerchnnge Blvd.Sic C Onnond Reech. FL 32174
CONTRACTOR'S APPLICATlON FOR PAYMENT
Applicationiso,adc ror V1'Yt11eo1. as.show,1 below. inco1111c.alion with the:ConlrncL
Continu,tioo Sheet. AIA Document G703, is n\lnchcd.
·n,c undersign«!Contrnctor cenifies thot to thebeR\ orth• l'ontrnctor's kno"•lcdgo, infom••lionaud bclicflhc Wa<kcoven:d by\his Applicalinn for Payment ho.s been contpleted looccordllllce with theContract DocumenlS, 1h01nil amounts have n paidby
!heContraccor for Work for"'hich previous Cct1ifice1cs forPoym1:nt wtrc issued •nd
p ymcnts received from cho Ownor, and that current pll)ll11•mJhown hemillii now duo

I, ORIOINALCONTRACTSUM
2_ WCIchsngcby ChangeOr<lcis
J, CONTR/\LTSUMTO DATE(Line J ,i,2)
4. TOTALCOMl'Ll:.Tl:D & STOREDTO DATE
S. RETAINAOf,:
n.	10 %ofComploted Wor	S
(Column D+ EooG703)
b,	o/oor Sror<d Malcriol	S
(Col11111n Fon 0703)
Totol l\clninugc (Linc, Sn+ Sbor
Totnlin Rerninagc
TOTAi. EARNr:Dt.ESS RETAINAOf:
tt.inc4 Less LineSTotol)
LESS f'REV!OllS CliR'l'WICATESFOR
PAYMl!NT (tine6 from priorCertifi001el
ClillRENl' PAVMEl'lT Dlll!

$	2,4?9,079.J8
s-- -o"".o""Q

s_ b 4_99 ,o 7 9- 1s
!   2 ,4_9_9 ,0_79 .1_8_

	$249,907.92 
 Included In above	

s		249,907_92 
s  1,249.171.16 

s	 2,236,018.00 
S!	13,143'.2.6I

ENGINEER'S CERTIFICATE FORPA'YMENT'.-"-:
ln accordance with theContract Docucncnls, bnscd on on-siccobscrvo(r6ns·iii,dll,e'dntir' comprising lhc application, \he f.ngincc, certifies lo lhcOwnerlhnt10 \he best of the Engineers knowledge.infonnolion ond belief the Work has pmgre.ssad osindioa1cd.
(he quolity oflhe Workis Inotc:ordMtc with tho Con1toet"Documcn •. bnd thoConlrMror
Isentitled lop ymonl of(lte AMOUNTCERTIFIED.
OALANCll TO FINISII, INCLUDING RBTAINAOE
(I.inc3 loss I.inc6)
s 	249,907.92

AMOUNTCERTIFIED ......._... S	 13,143.26	

(,11/aehexp/0110/ion if amnrmt ctrljfl,d d/(fer,from lhe0111ou111applied. lnit/9/ alljig11res on this Aµp//cnt/on and ontheCan1/11umton Sheal /hot /Ire chan//•d lo tot,farm with /Ii,amou11/ c,,rff/l<d,>
ENGINE!:		

IJAOOt'U.t,,\EUT0702-APPl ll0tl AHOCGftll TlOHFORPAY14fN'f • 1W2E.	• AIA Olsin	ltiEM,El'i U1,rs11JUTEor ""CH1f£CTS. tnsNEWYOAK AV!;...,lw .. WASHIIKi'fON.OC2 l
LPGA Ph 2	Contract # 20897804
6/7/2024
02896103  Lennar Homes, LLC	ACH Bank	STUB	CHECK NO.	646377
	INVOICE		900000.2060.11	1 of  1	DATE	06/25/24			
CO.#	NUMBER	DATE	PAYMENT ADVICE	GROSS	DISCOUNT	NET		
11154	OLH-520803/15633291-001	061424	1	LPGA.291.10	$88,200.00	$0.00	$88,200.00	
11154	OLH-520804/20897804-000	061424	1	LPGA.804.7	$13,143.26	$0.00	$13,143.26	
11154	OLH-520808/20946867-000	061424	1	LPGA.867.7	$29,933.72	$0.00	$29,933.72	
11154	OLH-520810/20974392-000	061424	1	LPGA.392.7	$42,411.92	$0.00	$42,411.92	
11154	OLH-520813/20952199-000	061424	1	LPGA.199.7	$97,522.87	$0.00	$97,522.87	
8484636  Brockman Site Development			4000 pct'J·e Down Cove
Sanfor FL 32771	$271 211.77	$0.00	$271 211.77		

Lennar Homes, LLC Orlando Division
6675 Westwood Blvd 5th Floor Orlando, FL 32821
Vendor:

Brockman Site Development 4000 Pipe Down Cove Sanford FL 32771
Payment Number:	00646377
Date:	06/25/24
Amount:	$***271,211.77

THIS IS NOT A CHECK - REMITTANCE ADVICE ONLY NON - NEGOTIABLE

02896103  Lennar Homes, LLC	ACH Bank	STUB	CHECK NO.	646377
	INVOICE		900000.2060.11	1 of 1	DATE	06/25/24			
CO.#	NUMBER	DATE	PAYMENT ADVICE	GROSS	DISCOUNT	NET		

11154	
OLH-520803/15633291-001	
061424	
1	
LPGA.291.10	
$88,200.00	
$0.00	
$88,200.00	
11154	OLH-520804/20897804-000	061424	1	LPGA.804.7	$13,143.26	$0.00	$13,143.26	
11154	OLH-520808/20946867-000	061424	1	LPGA.867.7	$29,933.72	$0.00	$29,933.72	
11154	OLH-520810/20974392-000	061424	1	LPGA.392.7	$42,411.92	$0.00	$42,411.92	
11154	OLH-5208 l 3/20952199-000	061424	1	LPGA.199.7	$97,522.87	$0.00	$97,522.87	
8484636  Brockman Site Development			4000 PJI:'e Down Cove
Sanfor FL 32771	$271 211.77	$0.00	$271 211.77		
EXHIBIT A2
UNCONDITIONAL WAIVER AND RELEASE OF LIEN UPON PROGRESS PAYMENT
KNOWN ALL MEN BY THESE PRESENTS:

For value received, and in order lo induce payment of S 13, 143,26  . the undersigned hereby releases all liens, claims aya111st bond. equitable claims. demand for payment. indebtedness. and riyhls to clctim against the real property, Lennar Homes LLC. Lennar Land Partners, its subsid,aries, affrliales. and surely (if there is one). for all labor. services andmaterials furnished by or through
lhe undersigned, through the dale	5/31/24	,  , for the benefit of the property described as: LPGA lnrraslruclure 20897804-000

The undersigned further swears, affirms, and represents that ii has been paid for all labor, materials, and services used in 1niprovements of said properly through lhe date 5/31/24  , except for the following:

(List any unpaid persons and amounts unpaid - if blank, then put none).

The unders,gncl.l mnkes this sworn statement based on personal knowleogn. and with the understandiny that Lennar Homes LLC, and Lennar Land Partners. and lls surety (11 any). are relying on this representation in order lo make payment to or for the benerit of the undersigned, for tile work porformecl and/or materials furnished at the stated pro/eel.

SI911ect, sP.aled, and dehve1ecl this 27 day or -=J-"u'-'-n-'-'e"	--·20..21  .

Company Name Brockman Site Development
Signature 	/cl Print Name Heather Gonzales
Titta  Vice Pre.,,,s,.,jd..,e.,_,n-"t..	

:-t 1, 11,ul· Florida
CCllJ',l Y ( tt-°Sernin6Te
Sworn to and subscribed before me this 27 day of June	, 2024by  Heather Gonzales  . as	VP	of
..Bro.ciillJ.an	She..i) . onbehalf of the company, who 1s pernonally kno_me or who produced
	 asldentification, and did/did not take a110<1th.

STAMP
Notary Signature

	I	

Printed Name
Heather Nowak	

2

INITIAL
\1 IP/\ {/11·1 ;1l'l<'r V !Slllll I i-.11-11/C)

1.1.\ \,\I< Ai\SF AGMT1101I I•
CONTRACTOR'S SWORN STATEMENT
S fATE OF FLORIDA
COUNTY or	Seminole
Before me. the unders,gned authority, personally appeared Heather Gonzales	. who ftrst t,eing duly sworn on oath, deposes and says of his personal knowledge that:

lie i, the duly a11thMi1c<I rcp1cscn11111vc or Brockman Site Development tthc· "ConcrnrCol'") and i, f11mishi11g th.: rolhmi11g
inlunrnlttun in  compt,ancc  with  the l011Irllrlor's l'Olltml't  (the  "('onlr:ll'C")  with	Lennar Homes	d:11cd a, of
_ 5/ 1/24	:	All capitalirctl 1crnIs 111ili ,·tl b1111111I tldi11ctl hc•rcin shall h:ivc till' me.ming asnibcd 10 them i11 the Cuntrnct.
LPGA Infrastructure 20897804·000
Th« following are all of the Subcontractors with whom lhe Contractor has entered into subcontracts and the amount of each such 11bconlrncl:
Ferguson $2 085 017 03

fhe following are the amounts requested for any Subcontractor covered by IlleContractor's current Applic:ation for Payment dated
	liQj/24 , 	and the amount lo be paid lo such Subcontractor, if different: Ferquson $8,999.29

Dated this ..2I._ day of .l11oe

CONTRACTOR:  Brockman Site Development

By:	A	 Name:  Heather Gonzales		_
Title:
Vice President	_

Sworn to (or affirrnwl) ;iml subscribed by rne this 27_ day of  June	, 20 . by Heather Gonzales	. as the duly authorized representative of Brockman Site Development, wl10 Is personally known lo me or produced
	 asidentification, and did/did 1101 lake an oalh.

My Commission Expires: l  l.\\.

Nolary Stamp

IN!l lAL
\I rt'/\ 0\\-,11;;;-11c1"1 \'1:1<1n11I j._\1-1'il '!
l\lotary Public

J F'\C\ \.H
ll,\<;i, t\fil\II 1/()L11-
APPLICATION AND CERTIFICATION FOR PAYMENT
AJADOCUMENT G702
TO OWNER:	l'ROJECT: fnlc!lrotcd Ll'OA Phnsc 2	Al'l'LICATJON NO:		
Lennar Homes LLC	CONTRACT I/; 20952199			
6750Porum DriveSuitel 10		APPLrCATION IJATE:	7/3no24	
Orlando, FL 32821		PERIOD TO:	mnou	
PROMCONTRACTOR:	VIA ENGINEER: Zov Cohen & Associates Inc.			
Brookman Site Development	300Interchange Olvd. Ste C			
4000 Pipe Down Cove
SanfordFL, 32771	Onnond Bcaoh, l'L 32174			
CONTRACT FOR:				
CONTRACTOR'S APPLICATION FOR PAYMENT
App1icru.lon fam;i.dfor payment,as shown bc:low, inconnectfon wllh U1cContract, Con1inuation Sh<c AJA Document 070), i\sIOol\cd.
The undcr,lgn•'<l Conlrnctoo «nifie., that10tJ,c bestoftltcControctm'll knowledge, lnformollon o,,d b<l;cflhe Work coYO!td by th!,Applicotion forPoymcnt 1,,.bcon
-ccmplc!cd In nccordanec with lht Comrncl Oocumtnls.lhal nH»mmods h vc beenpnidby lht Ctintmetor ferWork for whlth previousCe1tifica!cs for Pny111tnt were issu d ;1i,d payments ,«e1ve.d rront theO,Y11cr1 oqdlh8tcumm1P-'Yl1l<'fll shown herein b nowdvc.

I. OIUGINAL CONTRACT SUM
Net thongc by Change Orders
CONTRACTSUMTOOATE (Lino I± 2)
TOTALCOMPLETED & STOREDTO DATE
S. RE:fAINAGE:
•·		10 o/, of Completed Wo,k (Column D +Eon 0703)

;---2_.4_oo_._o4_6_.1_s_
0.00
S	2.405,046.78
S--, ,-33 3 ,l-8-3.-89-

	i.233,328.39 
b.	% ofSto1ed Mo!C!rlal	s
(Column Fon r.703)
Toiol Ret,lnogc(LinesSo+ Sb or
Tou11in RetninQgc,
- TOTAL EARNED LESS RETAINAGE
(Lino4 LessLinc 5 To10I)
7, LESS PREVIOUS CERTir-lCATES FOR
PAYMENT (1.,!1106 from prior Certmen,.)
8, CURRE:NT PAYMENT 01/E
 Includedinnbovc	

s 	233,32U9 
s  2,099,955.S0 

s
.ti

In11cco,d11ncc with the.C«intruc.t D0tumcnts, band on on-:1f1e-obscr,,11.tlonsand thednla com,prisin&the e11ptie3tinu, Un:611tineer certifir.s IntheOwner1h1110 the: bc!t uf lhe Engineer's knowlcdgei informaHon and llt.Hefthe Work,ha.sprog sed nsindic:ou:d,
lhc qu1\lltyortt,c Wo,k is in etcotdt11c,c with theCon1ructDocume:nlS, and1h0 Con1mctor­
i, ontlilcd to puymtnl oflhcAMOUNT CERTiflll'O.
9. BALANCE TO FINISH, INCLUDING RP.l'fl!NAGE
(l,ine31•« Llna6J
s		305,091.28 

AMOUNT C RTlflED	S

	PREVIOUSLY COMPLETED	COMPLETED lHIS INVOICE	COMPLETED TD DATE	RE..WNING ON CONTRACT					
lo.	Description	Qly	Uni!	Price	Amount	Qly	Amount	Qly	Amount	Qly	Amount	Qty	Amount	
STUB	CHECKNO.	668771
Payment Attachment -	1 of	DATE 07/23/24
8484636	Brockman Site Development	PGER	OLHPMX

INVOICE NUMBER	DATE	REMARK	GROSS	DEDUCTIONS	AMOUNT PAID
OLH-480159/19387274-000	01/05	1	Retainage	93,779.10	93,779.10	
OLH-483692/19387274-000	01/19	2	Retainage	28,006.61	28,006.61	
OLH-488844/19387274-000	02/09	1	Retainage	44,409.08	44,409.08	
OLH-495925/19387274-000	03/11	1	Retainage	2,732.15	2,732.15	
OLH-495926/19387274-001	03/11	1	Retainage	892.56	892.56	
OLH-495929/19387274-003	03/11	1	Retainage	770.64	770.64	
OLH-495931/19387274-004	03/11	1	Retainage	418.02	418.02	
OLH-506057/19387274-000	04/17	1	Retainage	3,846.79	3,846.79	
OLH-521237/22348306-000	06/17	1	Toho.306.6	165,598.76	165,598.76	
OLH-521239/22348445-000	06/17	1	toho.445.6	317,852.85	317,852.85	
OLH-521740/28450037-000	06/18	1	Toho.037.1	291,551.35	291,551.35	
OLH-526545/15633386-000	07/08	2	LPGA.386.10	36,175.70	36,175.70	
OLH-526546/20952199-000	07/08	1	LPGA.199.8	68,434.20	68,434.20	
OLH-526549/20946867-000	07/08	2	LPGA.867.8	14,774.70	14,774.70	
OLH-526550/19445095-000	07/08	1	Oak.Hammock.095.7		50 773.15	50 773.15		
1,120,015.66	1,120,015.66					
CONTRACTOR'S SWORN STATEMENT
STATE OF FLORIDA
COUNTY OF	Seminole
Belore me. the undersigned authority, personally appeared Heather Gonzales	, who first being duly sworn on oath, deposes anti says or his personal knowledge that:

He is 1hc duly aulhnrii.cd rqm:,cn1,t111·c or Brockman Site Development tihc "Cou1ructor'·1nmt i, lhrnishi11g the lhllt,wir1g inlimnatiorr in  cornpliancc wi1h 1hc Co111racLor·s cont111c1 (the •·contrncf')  with	Lennar Homes	c.latcc.l afi of
6/30/24	. All capilalizcc.ltcnns utilized but 1101c.lclincc.l herein shall have the meaning ascribed to them in 1hc Contract.
LPGA Infrastructure 20952199-000
The following are all of the Subcontractors with whom the Contractor has entered Into subcontracts and the amounl of each such sllbcontract:

The following are the amounts requested for any Subcontractor covered by the Contractor's current Application for Payment dated
6130/24 , 	and the amount to be paid to such Subcontractor, if different: Ferguson $6,530.11

Dated this..2L.day 01_,/i tl Y--· 2024

CONTRACTOR:  Brockman Site Development

Tille:  v_1c_e_P_r_e_s_id_e_n_t	 _

Sworn to (or attirmed) and subscribed by me this 24	day of duly  authorized  representative  of Brockman Site Development.
	 as identification, and did/did not take an oath.
July	. 20 . by Heather Gonzales , as the who is personally known  to me or produced

Notary Public	/ 
My Commission Expires:

Notary Stamp

3

INITIAL	
M fl'A Owner Conmictnr \lcrsiorr !5-J I· I'JC)

1.F.N'\\H
fl/lSF AGMT #0111-
EXHIBIT A2
UNCONDITIONAL WAIVER AND RELEASE OF LIEN UPON PROGRESS PAYMENT
l<NOWN ALL MEN BY THESE PRESENTS:

For value received, and In order to induce payment of$ 68,434.20 , the undersigned hereby releases all liens, claims against bond, equitable claims. demand for payment. indebtedness. andrights to claim against the real property, Lennar Homes LLC,
Lennar LandPartners, Its subsidiaries, affiliates, and surety (ii thereIs one),lor all labor. services andmaterials lurnished by or through lhe undersigned, through Ille dale	6/30/24	. for the benefil ol the property described as: LPGA Infrastructure 20952199-000

The undersigned further swears, affirms, and represents that it has been paid for all labor, materials, and services used in improvements or said property through lhe dale 6/30/24  . except for the following:

(List any unpaid persons and amounts unpaid - If blank, then put none).

The undersigned makes lhis sworn slaternenl based on personal knowledge, and with the understanding that Lennar Homes LLC, and Lennar Land Partners. and Its surety (ii any), are relying on this represenlationin order to make payment to or for the benefit of the undersigned, for the work performi,d and/or materials furnished at the staled project.

Signed. sealed, and delivered this -24.._. day of ,J"'u"-ly,.	, 20 .
Company Name Brockman Site Development Signature  _..,;tJlD Qp4'")
Print Name Heather Gonzales Title Vice President

S'l',\Tt: 111• Florida	_ t·oIJNTY <>F Seminole
sworn to and subscribed belore me this 24 day of July	, 2024by  Heather Gonzales  . as	VP	or
Brockman Sjte Development ' on	bel,alf of lhe company, who Is personally known lo me or Who produced
	  as fdenlification, and did/did not lake an oath.

STAMP

Printed Name
I
	'L"-\..,. 
  Heather Nowak	

2

INITIAL
i'-'11'1'/\ (hvncr C'onliuclor Version (5-31-1<JC)

1.1•;\',\1{
B/\SF ,c. rr /IOI 11·
V-/AIYER AND Rl Ll:ASE OF LIEN
PR()GRESS PA YivlENT

The undersigned Lienor, in consideration of the progress payment in the amount of	i 10.00 hereby waives and releases its lien and right to claim a lien for labor services or materials furnished
through (date)	.....6/ QG L...	to (customer)	Brockman.Site Development.....
on the job of (owner property)	----------·	Le _fl- r Ho_mes, b.bf_..... _-----··-.- ._
to the following described property:

Integrated LPGA b1/i'c1strucrurc
126 Rc val Cou111y 8/w/.
Daytona Beach Florida 3212../

This waiver and release does not cover any retention or labor, services, or materials furnishecl after the date specified.

Dated On	7/25	20	24

l.ienor 's ;Vomc:
Address:
l\ r\,.';us l!! I_12t _!_1)1-i_ es. l_nc	 . 8306_U1urd Fair Circle, STE200  .. T< Xl. FL ]J(il O	... _ ---

Title.· 	 gred_li_Mc.mag e_r 		

,\f({/C o/f-Jorido Countv ol
Swam and subscribed.before·,ne by means of 		physical presence or 		onfine notarization, this 		day of 				, by				_ who is	personally known lo me or	has produced 				as
identification and who Cl did[] did not take an oath.

NOTAlff PUBL!C
Srate ofF!orida

,'-i'tamp/.S'eal. ( .'ommission Numher, and l:xpiration:
DocuSign Envelope ID: 41BAAF9B-16F6-4F72-AD08·92C9C722E72E DocuSlgn Envelope ID: 41BAAF9B-16F6-4F72-AD0B-92C9C722E72E
OocuS1gn Envelope ID 41BMF88-16F6-4 F72-AD0B-92C9C722E72E

SECRETARIAL CERTIFICATE OF AUTHORIZATION

The undersigned Assistant Sec1eta1y of Ferguson Enterprises, LLC, duly 01ganized and existing unde1 the laws of Vitginia (the "Company"). hereby designates and certifies that the following employee of the Company, isauth01ized, on behalf of the Company to take the action(s) designated herein and to execute any and nil documents necessa1y to futthe1 such actions;

ludividual Name:	And1ew Smith
Signature: 	 Authorized Action(s).
Title: Market Credit Manager III
1 To execute and file on behalf of the Company any affidavit, lien apphcat1on, hen, hen waiver, payment application and release of hen necessaty to p1eserve1 protect, perfect or remove any encumb1at1ces moron real or personal property.
This certificate of authorization shall be effective from the date he1eof until November 1, 2024 unless withdrawn soone1 in writing. The p1ovisions of this Ce1tificate rue in confomuty with a Resolution adopted by the Board of D1rectors of the Company effective July 31, 2023.
In witness whereof, I have hereunto subscribed my name and affixed the seal of the Company, effective November
2, 2023.
Ferguson Enterprises, LLC

(Company Seal)	Assistant Sec1eta1y

Commonwealth of Vi1gm1a
City ofNewpo1t News
Swom to subscnbe and acknowledged befote me on November 2. 2023, by Wesley E. Rice. pe1sonally known to me. in his capacity as Assistant Sectetary of Ferguson Enterprises, LLC, a Virginia LLC, on behalf of such
Company.	of\			
........,,,,,	u.			
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		_.:,,...;,1,&"-'= ,;;;-.-"'--+-'.J-fr'-'c---:r------
"....,._<c:, .. •••.•. o ',..	Notary- Casey	hlboff
..  -.J.•·,•".-,y pv,:.:·.
,.-.:.	My commisston expu-es· July 31, 2026

(Notary Seal)
: ():o'	<'..-:••	-:.
:	:<	MY	C>
:	:  COMMISSION :	:
: (")	NUMBER	:
...  7510825  ...0:
, .. -...,.Ot1,,:•	••<- '  .....
..,,,,.,·•,-,v,t:,".A,L.T\\,0,", .....

EIGHTH ORDER OF BUSINESS
BeematsLLC
3637 State Road 44
New Smyrna Beach, FL 32168

Indigo Community Development District 1408 Hamlin Ave., Unit E
St. Cloud, FL 32174
Proposal
Estimate#	I	11-968	I

Date

	Project				
	Preserve at LPGA				
Quantity	Description	Rate	Total		

28,192	This is a Maintenance Contract for Biomass harvest and reporting in accordance
with Stormwater permits.
The Floating Wetlands cover 28,192 Sq. Ft. in 7 ponds.

-Sq. Ft, - Floating Wetland Maintenance Per Year @

Includes: Harvest Biomass by trimming roots and shoots: Three Harvests/year-Every 4 months. Lab analysis and reports for each harvest

May 2025, September 2025 and January 2026
**First billing	= $37,590.00
**Second billing= $37,590.00
**Third billing  =- $37,588.00

**This MAINTENANCE CONTRACT is renewable annually*"'	

4.00	

112,768.00		

SIGN and DATE:	Subtotal	$112,768.00				
	Sales Tax (6.5%)	$0.00				
	Total	$112,768.00				
	Phone#		E-mail		
					
	3864288578		Beemats@gmail.com		

NINTH ORDER OF BUSINESS
PAYOFF CONFIRMATION TERM SHEET
This Payoff Confirmation Term Sheet ("Term Sheet") is executed as of this 6th day of November, 2024, by and between Vero Atlantic 2, LLC ("Vero"), the owner of Parcel #5217-00- 00-0080 (referred to as "NW-11") in Volusia County, Florida, and Indigo Community Development District (the "District" and together with Vero, the "Parties"), regarding the Indigo Community Development District (City of Daytona Beach, Florida) Capital Improvement Revenue Bonds, Series 1999C (the "1999C Bonds"), secured in part by special assessments levied on NW-11.
RECITALS
WHEREAS, a final judgment of foreclosure has been issued in the civil action ("Suit") styled Indigo Community Development District GC Land, LLC, et al., Case No. 2019-30776- CICI, Circuit Court of Volusia County, Florida ("Foreclosure Judgment");
WHEREAS, the Foreclosure Judgment applies to various properties, including NW-11;
WHEREAS, the amount currently owed under the Foreclosure Judgment as to NW-11 is approximately $185,857.19;
WHEREAS, Vero is willing to pay U.S. Bank Trust Company, National Association, as successor trustee in connection with the 1999C Bonds, the amount of $101,000.00 (the "Payoff Amount") to remove NW-11 from a judicial sale that is scheduled to occur on November 13, 2024 under the Foreclosure Judgment (the "Foreclosure Sale"), subject to the terms and conditions hereof;
WHEREAS, upon receipt of the Payoff Amount by the Trustee in full satisfaction of the Foreclosure Judgment as it relates to NW-11, the District will work with foreclosure counsel to remove NW-11 from the Foreclosure Sale, subject to the terms and conditions hereof;
WHEREAS, the Parties agree that this Term Sheet is intended to memorialize their fully- binding agreement as to the matters set forth herein, but that more fulsome legal documentation will be signed to further reflect and effectuate their agreement;
NOW THEREFORE, for $10.00 and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the District and Vero agree as follows:
On or before November 8, 2024, Vero shall deliver to the Trustee the Payoff Amount in certified or other immediately available funds.
Based upon the foregoing commitment of Vero, the District shall take those actions necessary to remove NW-11 from the Foreclosure Sale.
Provided that Vero timely and fully complies with this Term Sheet, the District shall sign appropriate documentation to fully and finally release and discharge the Foreclosure Judgment as it relates to NW-11. Should Vero fail to timely and fully comply with this Term Sheet, the
District may take those actions in the Suit necessary to enforce the Foreclosure Judgment as it relates to NW-11.
This Term Sheet shall be governed by Florida law.
Any disputes relating to or arising from this Term Sheet shall be resolved exclusively by the Court handling the Suit.
This Term Sheet may be signed by the Parties in identical counterparts.

[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK – SIGNATURE PAGE FOLLOWS]

2
[Signature Page to Payoff Confirmation Term Sheet – NW-11]

DISTRICT:

OWNER OF NW-11:

VERO ATLANTIC 2, LLC, a Florida
limited liability company

By:	 Name:	 Title:	

TENTH ORDER OF BUSINESS

AGREEMENT FOR DISTRICT MANAGEMENT SERVICES

This Agreement (“Agreement”) is effective as of October 1, 2024 (“Effective Date”), by and between:
INDIGO COMMUNITY DEVELOPMENT DISTRICT, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, being situated in Volusia County, Florida whose mailing address is 219 E. Livingston Street, Orlando, Florida 32801 (“District”); and
Governmental Management Services-Central Florida LLC A Florida
limited liability company, with a mailing address of 219 E. Livingston Street, Orlando, Florida 32801 (“Manager” or “GMS-CF,” together with District, “Parties”).

RECITALS

Whereas, the District is a local unit of special-purpose government established pursuant to the Uniform Community Development District Act of 1980, as codified in Chapter 190, Florida Statutes, by ordinance adopted in Volusia County, Florida, for the purpose of planning, financing, constructing, operating and/or maintaining certain infrastructure; and
WHEREAS, the District and Governmental Management Services L.L.C. (“GMS-NF”), previously entered into an agreement for the provision of district management services, dated October 9, 2005 (“Prior Agreement”); and
Whereas, this Agreement supersedes and replaces, in its entirety, the Prior Agreement, which GMS-NF acknowledged in its Acknowledgement attached hereto; and
WHEREAS, the District desires to enter into an agreement with Manager to provide district management services all as further set forth in Exhibit A attached hereto (“Services” or “District Management Services”) and Manager has agreed to provide such Services; and

Whereas, the District and Manager warrant and agree that they have all right, power and authority to enter into and be bound by this Agreement.

Now, therefore, in consideration of the recitals, agreements, and mutual covenants contained herein, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged by the Parties, the Parties agree as follows:

SECTION 1. Incorporation of Recitals. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Agreement.
SECTION 2. SCOPE OF SERVICES. Manager agrees to provide the Services as set forth in Exhibit A, attached hereto and incorporated by reference herein.
SECTION 3. Fees and Terms of Services; Term.
All Services will be completed on a timely basis in accordance with the District needs and statutory requirements.

The District agrees to compensate the Manager in accordance with the Schedule of Fees set forth in Exhibit B, attached hereto and incorporated by reference herein. Payment shall be made in equal monthly installments at the beginning of each month and may be amended annually as evidenced by the annual budget (“Annual Budget”) approved by the Board of Supervisors of the District (“Board”). All invoices are due and payable when received.

The initial term of this Agreement commences on October 1, 2024, and continues until September 30, 2025, unless terminated earlier by either Party in accordance with the provisions of this Agreement. Thereafter this Agreement shall automatically renew each Fiscal Year (i.e., October 1 to September 30th of the following year) of the District, unless otherwise terminated by either Party. The District will consider price adjustments each twelve (12) month period to compensate for market conditions and the planned workload of the District to be performed during the next twelve (12) month period. Evidence of price or fee adjustments will be approved by the Board in its adopted or amended Annual Budget.

SECTION 4. Indemnification.
To the extent allowable under applicable law (and only to the extent of the limitations of liability set forth in Section 768.28, Florida Statutes), except to the extent caused by the negligence, reckless, and/or willful misconduct of the Manager, the District agrees to indemnify, defend, and hold harmless the Manager and its officers, supervisors, staff, and employees from and against any and all liability, claims, actions, suits, demands, assessments or judgments asserted and any and all losses, liabilities, damages, costs, court costs, and expenses, including attorney's fees, that Manager may hereafter incur, become responsible for, or be caused to pay out arising out of or relating to the grossly negligent or intentionally wrongful acts or omissions of the District. The indemnification provided for herein shall not be deemed exclusive of any other rights to which the Manager may be entitled and shall continue after the Manager has ceased to be engaged under this Agreement.
The Manager agrees to indemnify, defend, and hold harmless the District and its officers, supervisors, staff, and employees from and against any and all liability, claims, actions, suits, demands, assessments or judgments asserted and any and all losses, liabilities, damages, costs, court costs, and expenses, including attorney's fees, that the Manager may hereafter incur, become responsible for, or be caused to pay out arising out of or relating to the failure to perform under this Agreement or at law, or grossly negligent, reckless, and/or intentionally wrongful acts or omissions of the Manager. The indemnification provided for herein shall not be deemed exclusive of any other rights to which the District may be entitled and shall continue after the Manager has ceased to be engaged under this Agreement.

SECTION 5. Limitations on Governmental Liability. Nothing herein shall be
construed to waive or limit the District’s sovereign immunity limitations of liability as provided in Section 768.28, Florida Statutes, or other applicable law. Nothing in this Agreement shall inure
to the benefit of any third party for the purpose of allowing any claim which would otherwise be barred under the Doctrine of Sovereign Immunity or by operation of law.

SECTION 6. TERMINATION.
This Agreement may be terminated as follows: (1) By the District for “good cause,” which shall include misfeasance, malfeasance, nonfeasance or dereliction of duties by the Manager which termination may be immediate; or (2) By the Manager or District, for any reason, upon 60 days written notice.
Upon any termination of this Agreement: (1) the Manager shall be entitled to payment for all Services rendered up until the effective termination of this Agreement, subject to whatever claims or off-sets the District may have against the Manager; and (2) the Manager will make all reasonable effort to provide for an orderly transfer of the books and records of the District to the District or its designee.

SECTION 7. SUCCESSORS; ASSIGNMENT. The rights and obligations of the District as defined by this Agreement shall inure to the benefit of and shall be binding upon the successors and assigns of the District. Neither the District nor the Manager may assign this Agreement without the prior written approval of the other. Any purported assignment without such approval shall be void.

SECTION 8. NOTICES. All notices required in this Agreement shall be sent by certified mail, return receipt requested, or express mail with proof of receipt to the Parties as follows:
If to District:	Indigo Community Development District 219 E. Livingston Street
Orlando, Florida 32801 Attn: Chairperson

With a copy to:	Kutak Rock LLP
107 West College Avenue Tallahassee, Florida 32301
Attn: District Counsel, Katie Buchanan Katie.Buchanan@kutakrock.com

If to Manager:	Governmental Management Services-Central
Florida LLC
219 E. Livingston Street Orlando, Florida 32801
Attn: District Manager, Jeremy LeBrun JLeBrun@gmscfl.com
With copies to:	Governmental Management Services-Central
Florida LLC
219 E. Livingston Street Orlando, Florida 32801
Attn: Managing Partner, George Flint GFlint@gmscfl.com

Governmental Management Services-Central Florida LLC
219 E. Livingston Street Orlando, Florida 32801
Attn: Chief Operating Officer, Keith Nelson KNelson@gmscfl.com
Governmental Management Services-Central Florida LLC
699 North Federal Highway, Suite 300 Fort Lauderdale, FL 33304
Attn: Kurt Zimmerman, Registered Agent kurt@zimmermanlaw.com

SECTION 9. Controlling Law and Venue. This Agreement and the provisions contained in this Agreement shall be construed, interpreted, and controlled according to the laws of the State of Florida. All actions and disputes shall be brought in the proper court and venue, which shall be Volusia County, Florida.
SECTION 10.	E-VERIFY REQUIREMENTS. The Manager, on behalf of itself and its subcontractors, hereby warrants compliance with all federal immigration laws and regulations applicable to their employees. The Manager further agrees that the District is a public employer subject to the E-Verify requirements provided in Section 448.095, Florida Statutes, and such provisions of said statute are applicable to this Agreement, including, but not limited to registration with and use of the E-Verify system. The Manager agrees to utilize the E-Verify system to verify work authorization status of all newly hired employees. The Manager shall provide sufficient evidence that it is registered with the E-Verify system before commencement of performance under this Agreement. If the District has a good faith belief that the Manager is in violation of Section 448.09(1), Florida Statutes, or has knowingly hired, recruited, or referred an alien that is not duly authorized to work by the federal immigration laws or the Attorney General of the United States for employment under this Agreement, the District shall terminate this Agreement. The Manager shall require an affidavit from each subcontractor providing that the subcontractor does not employ, contract with, or subcontract with an unauthorized alien. The Manager shall retain a copy of each such affidavit for the term of this Agreement and all renewals thereof. If the District has a good faith belief that a subcontractor of the Manager performing work under this Agreement is in violation of Section 448.09(1), Florida Statutes, or has knowingly hired, recruited, or referred an alien that is not duly authorized to work by the federal immigration laws or the Attorney General of the United States for employment under this Agreement, the District promptly notify the Manager and order the Manager to immediately terminate its subcontract with the subcontractor. The Manager shall be liable for any additional costs incurred by the District as a result of the termination of any contract, including this Agreement, based on Manager’s failure to comply with the E-Verify requirements referenced in this subsection.
SECTION 11.	SEVERABILITY. In the event that any provision of this Agreement shall be determined to be unenforceable or invalid by a court such unenforceability or invalidity shall not affect the remaining provisions of the Agreement which shall remain in full force and effect.

SECTION 12.	AMENDMENTS. Any amendment or change to this Agreement shall be in writing and executed by all Parties.

SECTION 13.	ACKNOWLEDGEMENT. The District acknowledges that the Manager is not a Municipal Advisor or Securities Broker, nor is the Manager registered to provide such services as described in Section 15B of the Securities and Exchange Act of 1934, as amended. Similarly, the District acknowledges that the Manager does not provide the District with financial advisory services or offer investment advice.

SECTION 14.	AGREEMENT. This instrument shall constitute the final and complete expression of this Agreement between the Parties relating to the subject matter of this Agreement. The Parties hereby acknowledges that the Prior Agreement is terminated and replaced in its entirety by the execution of this Agreement. GMS-CF also acknowledges that the Prior Agreement is terminated and replaced in its entirety by the execution of this Agreement pursuant to its Acknowledgement attached hereto.

SECTION 15.	INSURANCE. The Manager shall, at its own expense, maintain insurance during the performance of the Services with limits of liability not less than the following:

Workers’ Compensation	Statutory	
General Liability
Bodily Injury (including contractual)	
$1,000,000	
Property Damage (including contractual)	$1,000,000	
Commercial Crime/Fidelity Insurance	$1,000,000	
Professional Liability Insurance	$2,000,000	

Automobile Liability (if applicable) * Bodily Injury and Property Damage Covering owned, non-owned, and hired vehicles
$1,000,000

*Automobile liability insurance is required if the Manager will use any vehicles on-site, including owned, non-owned, and hired vehicles.

Except with respect to Professional Liability and Workers’ Compensation insurance policies, the District, its staff, consultants, and supervisors shall be named as additional insured, on a primary non-contributory basis, on each insurance policy described above. The Manager shall furnish the District with the Certificate of Insurance evidencing compliance with this requirement.
No certificate shall be acceptable to the District unless it provides that any change or termination within the policy periods of the insurance coverage, as certified, shall not be effective within thirty (30)days of prior written notice to the District. Insurance coverage shall be from a reputable insurance carrier, licensed to conduct business in the State of Florida.
SECTION 16.	Compliance  With  Public  Records  Laws.   Manager
understands and agrees that all documents of any kind provided to the District in connection with this Agreement may be public records, and, accordingly, Manager agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Manager acknowledges that the designated public records custodian for the District is Jeremy LeBrun (“Public Records Custodian”). Among other requirements and to the extent applicable by law, the Manager shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if the Manager does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Manager’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by the Manager, the Manager shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats:

IF THE MANAGER HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE MANAGER’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT (407) 841-5524, RECORDREQUEST@GMSCFL.COM WITH COPY TO JLEBRUN@GMSCFL.COM, 219 E. LIVINGSTON STREET, ORLANDO, FLORIDA 32801
SECTION 17.	Third Party Beneficiaries. This Agreement is solely for the benefit of the Parties hereto and no right or cause of action shall accrue upon or by reason, to or for the benefit of any third party not a formal party to this Agreement. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the Parties hereto any right, remedy, or claim under or by reason of this Agreement or any of the provisions or conditions of this Agreement; and all of the provisions, representations, covenants, and conditions contained in this Agreement shall inure to the sole benefit of and shall be binding upon the Parties hereto and their respective representatives, successors, and assigns.
SECTION 18.	Headings for Convenience Only. The descriptive headings in this Agreement are for convenience only and shall neither control nor affect the meaning or construction of any of the provisions of this Agreement.

SECTION 19.	COUNTERPARTS. This instrument may be executed in any number of counterparts, each of which, when executed and delivered, shall constitute an original, and such counterparts together shall constitute one and the same instrument. Signature and acknowledgment pages, if any, may be detached from the counterparts and attached to a single copy of this document to physically form one document.
SECTION 20.	Enforcement of Agreement. A default by either Party under this Agreement shall entitle the other Party to all remedies available at law or in equity. In the event that either the District or the Manager is required to enforce this Agreement by court proceedings or otherwise, then the prevailing Party shall be entitled to recover all fees and costs incurred, including reasonable attorneys’ fees and costs for trial, alternative dispute resolution, or appellate proceedings.
SECTION 21.	COMPLIANCE WITH SECTION 20.055, FLORIDA STATUTES.	The
Manager agrees to comply with Section 20.055(5), Florida Statutes, to cooperate with the inspector general in any investigation, audit, inspection, review, or hearing pursuant such section and to incorporate in all subcontracts the obligation to comply with Section 20.055(5), Florida Statutes.
SECTION 22.	Scrutinized  Companies  Statement. In	accordance	with
Section 287.135, Florida Statutes, Manager represents that in entering into this Agreement, neither it nor any of its officers, directors, executives, partners, shareholders, members, or agents is on the Scrutinized Companies with Activities in Sudan List, the Scrutinized Companies with Activities in the Iran Terrorism Sectors List, or the Scrutinized Companies that Boycott Israel List created pursuant to Sections 215.4725 and 215.473, Florida Statutes, and in the event such status changes, Manager shall immediately notify the District. If Manager is found to have submitted a false statement, has been placed on the Scrutinized Companies with Activities in Sudan List, the Scrutinized Companies with Activities in the Iran Terrorism Sectors List, or has been engaged in business operations in Cuba or Syria, or is now or in the future on the Scrutinized Companies that Boycott Israel List, or engaged in a boycott of Israel, the District may immediately terminate this Agreement.

SECTION 23.	Anti-Human Trafficking Requirements. Manager certifies,
by acceptance of this Agreement, that neither it nor its principals utilize coercion for labor or services as defined in section 787.06, Florida Statutes. Manager agrees to execute an affidavit, attached hereto as Exhibit D and incorporated herein, in compliance with section 787.06(13), Florida Statutes.

[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]
IN WITNESS WHEREOF, the Parties hereto have executed this Agreement on the Effective Date.

Attest:

Secretary / Assistant Secretary Board Of Supervisors
INDIGO COMMUNITY DEVELOPMENT DISTRICT

By:		

Print: 	

Print Name
Its:		
Chairperson/Vice Chairperson, Board of Supervisors

GOVERNMENTAL MANAGEMENT SERVICES-CENTRAL FLORIDA LLC

Witness	By:		

Print: 	

Print Name of Witness	Its:		

Exhibit A:	Scope of Services Exhibit B:	Schedule of Fees Exhibit C:	Certificate of Insurance
Exhibit D:	Anti-Human Trafficking Affidavit
ACKNOWLEDGMENT OF GMS-NF SIGNATURE PAGE

The undersigned hereby acknowledges that the Prior Agreement is terminated and replaced in its entirety by the execution of the Agreement for District Management Services by and between the Indigo Community Development District and Governmental Management Services L.L.C. dated the Effective Date thereof (“Agreement”). Capitalized terms not otherwise defined herein shall have the meanings as defined in the Agreement.

GOVERNMENTAL MANAGEMENT SERVICES L.L.C.

By: 	

Witness	Print: Darrin Mossing

Its: President

Date: 	
EXHIBIT A SCOPE OF SERVICES

GENERAL MANAGEMENT, ADMINISTRATIVE, AND ACCOUNTING SERVICES
This engagement is for the Manager to provide District Management Services for the District. The duties and responsibilities include, but are not limited to the following:

Meetings, Hearings, Workshops, Etc.

The Manager will organize, conduct, and provide minutes for all meetings of the District. This includes, but is not limited to, scheduling meetings, providing agenda packages and meeting materials in the form requested by the District Board of Supervisors, and publishing Board meeting, public hearing notices, and landowner election notices pursuant to Florida law.

The Manager will consult with the District Board of Supervisors and its designated representatives, and when necessary, organize such meetings, discussions, project site visits, workshops, and hearings as may pertain to the administration and accomplishment of the various projects and services provided by the District.
Records

The Manager will maintain “Record of Proceedings” for the District within the boundaries of the local government in which the District is located and include meeting minutes, agreements, resolutions and other records required by law or contract and provide access to such records as necessary for proper District function or compliance with Florida’s public records laws.

District Operations

The Manager will act as the primary point of contact for District-related matters.

The Manager will consult with and advise the District on matters related to the operation and maintenance of the District’s public infrastructure.

The Manager will make recommendations and assist in matters relating to solicitation, approval, rejection, amendment, renewal, and cancellation of contracts for services to the District. In advance of expiration of contracts, the Manager will advise the Board as to need for renewal or additional procurement activities and implement same.

On or before October 1st of every year, the Manager will prepare an annual inventory of all District owned tangible personal property and equipment in accordance with all applicable rules and standards.
The Manager will recommend and advise the Board, in consultation with the District Engineer of the appropriate amount and type of insurance and be responsible for procuring all necessary insurance.

The Manager will ensure compliance with all statutes affecting the District by performing the following tasks (and such other tasks required by law but not specifically identified herein):

File name and location of the Registered Agent and Office location annually with Department of Community Affairs and the County.
Provide legal description and boundary map as provided by District Engineer to the Supervisor of Elections
Provide the regular meeting schedule of the Board to County.
File all required financial reports to the Department of Revenue, Auditor General, the County, and other governmental agencies with jurisdiction in compliance with Florida law.
File request letter to the Supervisor of Election of the County for number of registered voters as of April 15, each year. Report annually the number of registered voters in the District by June 1, of each year.
Transmit Public Facilities Report and related updates to appropriate agencies.
Prepare and file annual public depositor report.

Accounting and Reporting

The Manager will implement an integrated management reporting system compliant with Generally Accepted Accounting Principles (GAAP) for government and fund accounting which will allow the District to represent fairly and with full disclosure the financial position of the District. The District’s accounting activities will be overseen by a degreed accountant.

The Manager will prepare reports as appropriate under applicable law, accounting standards, and bond trust indenture requirements. The Manager will track the District’s general fund and bond fund activities and provide monthly and annual financial statements (including budget to actual summary).

The Manager will administer the processing, review and approval, and timely payment of all invoices and purchase orders.

The Manager will oversee District’s capital and general fund accounts.

The Manager will recommend and implement investment policies and procedures pursuant to State law and provide Cash Management services to obtain maximum earnings for District operations through investment of surplus funds to the State Board of Administration.
Audits

The Manager will provide audit support to auditors for the required Annual Audit, and will ensure completion and submission of audit and Annual Financial Statements to the County, Auditor General, and other appropriate government entities in compliance with Florida law.
Budgeting

The Manager will prepare and provide for a proposed budget for Board approval and submission to County in compliance with state law. The Manager will prepare final budget and backup material for and present the budget at all budget meetings, hearings and workshops. The Manager will ensure that all budget meetings, hearings, and workshops are properly noticed.

The Manager will administer the adopted budget and prepare budget amendments on an ongoing basis as necessary.

Capital Program Administration

The Manager will maintain proper capital fund and project fund accounting procedures and records.

The Manager will coordinate with District staff to provide for appropriate bid and or proposal/qualification processes for Capital Project Construction.

The Manager will oversee and implement bond issue related compliance, i.e., coordination of annual arbitrage report, transmittal of annual audit and budget to the trustee, transmittal of annual audit to bond holders and underwriters, annual/quarterly disclosure reporting, etc.
Maintenance Contract Administration

Upon direction by the District’s Board of Supervisors and upon mutual agreement of the parties hereto, Manager will provide Maintenance Contract Administration for District in general accordance with the fees outlined in Exhibit A. The parties further understand and recognize that the scope and number of contracts to be administered under said fee may be limited and/or multiple fees may be required. Any Maintenance Contract Administration shall be by separate agreement between the parties.
FINANCIAL SERVICES

Assessments & Revenue Collection

The Manager will develop and administer the annual assessment roll for the District. This includes administering the tax roll for the District for assessments collected by the County and administering assessments for Off Tax Roll parcels/lots.

The Manager will provide payoff information and pre-payment amounts as requested by property owners, and collect prepayment of assessments as necessary.

The Manager will monitor development of the District and perform Assessment True-up Analysis when appropriate.

The Manager will issue estoppel letters as needed for property transfers.

The Manager will maintain the District’s Lien Book, in which is recorded the details of any District debt and the related debt service assessments. The Lien Book will account for all District debt and show the allocation of debt principal to assessed properties within the District.
DISTRICT RESPONSIBILITIES

The District shall provide for the timely services of its legal counsel, engineer and any other consultants, contractors or employees, as required, for the Manager to perform the duties outlined in this Contract. Expenses incurred in providing this support shall be the sole responsibility of the District.
EXHIBIT B SCHEDULE OF FEES

STANDARD ON-GOING SERVICES (“SERVICES”): These services will be provided on a recurring basis and are commonly referred to as the basic services necessary for the normal and routine functioning of the District Management Services.

DISTRICT MANAGEMENT SERVICES:

Services Description	
Fiscal Year 2025
GMS Fees **	
Management, Administrative, and Accounting Services
Annual Fee paid in equal monthly payments (plus reimbursables)
Our Agreement contemplates up to 12 meetings and 1 workshop annually	$66,658	
Annual Assessment Administration
(Beginning with the first assessment to individual unit owners, direct assessment or utilizing tax collector)	$21,200	
Information Technology Fees & Annual Website Maintenance
Annual Fee paid in equal monthly payments
(Does not include cost of creation of ADA compliant website, if applicable)	$4,000	
Dissemination Agent Services
Annual Fee paid in equal monthly payments	
$10,496	
Fiscal Year 2025 GMS Fees	$102,354	
OTHER FEES SCHEDULE:

Item	Cost	
Agenda Package Hardcopy (if Applicable)	$2.50 per regular Agenda Mtg.	
Copy	$0.15 / black and white page	
Binders, Envelopes, Storage Boxes, and other Office Supplies	Actual Cost	
USPS / FedEx / UPS	Actual Cost	
Conference Calls	Actual Cost	
Offsite Physical Records Storage and Archival	$50.00 / Month	
Additional Services Available:	Cost	
Other Services **		
New Bond Issuance Cost (per bond issue)	$25,000	
Refinance Bond Issuance Cost (per bond issue)	$15,000	
Debt Service Assessment Methodology Preparation	$20,000	
SERC Preparation & Assistance w/ Petition	$5,000	
Prepaid Estoppel Letter – One Lot	$100	
Prepaid Estoppel Letter – Multiple Lots	$250	
Prepaid Estoppel Letter – Partial Payoffs	$500	
Annual Construction Accounting Fee (while active)	$2,500	
Annual Fee for 1st Bond Issuance ($1,000 for each	$3,000	
additional series of Bonds)		
Extended or Extra Board Meetings:
Any extra meeting(s) or meeting duration exceeding a 3- hour duration may be charged a meeting overage fee.	
$250/hr.	
Facility Maintenance and Repair Services.		
GMS has a comprehensive on-site and insured	$55.00/Hour	
maintenance service for small to medium size projects	Plus	
which can be provided at the direction of the District Board Of Supervisors and/or the District Manager.	Reimbursable Expenses	
Item
Additional Services:
All other requested items not specifically denoted in Exhibit "B" will be subject to either a flat rate proposal or an hourly rate proposal to the District.	Cost

To Be Negotiated	
Standard Hourly Rates:
The Hourly rate for the District Manager is $175/Hour.
The Hourly rate for the District Accountant is $125/Hour.
The Hourly rate for the District Administrative Assistant is
$80/Hour.	
As Defined	
Out-of-Pocket Reimbursable Expenses
Reimbursable expenses to be itemized on invoicing each month.
Written pre-approval from the District Manager or District must be included for any recruiting or other reimbursable expenses over $2,000.00 a month.	
At GMS
Standard Rate or Costs	

**	For Fiscal Year 2025, with dates effective October 1st, 2024, through September 30th, 2025, the GMS fees are reflected in the Adopted 2025 Budget.		
EXHIBIT C CERTIFICATE OF INSURANCE

CERTIFICATE OF LIABILITY INSURANCE	DATE (MM/DD/YYYY)
10/30/2024			
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER.				
IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the
certificate holder in lieu of such endorsement(s).				
PRODUCER	CONTACT  Holly Howe
NAME:			
Zelen Risk Solutions, Inc.	PHONE	(904) 262-8080
(A/C, No, Ext):	FAX	(904) 262-1444
(A/C, No):		
7964 Devoe Street	E-MAIL	holly@zelenrisk.com
ADDRESS:			
Jacksonville FL 32220	INSURER(S) AFFORDING COVERAGE	NAIC #		
	INSURER A : Northfield Insurance Company			
INSURED		INSURER B :		
	Governmental Management Services-Central Florida, LLC
1001 Bradford Way
Kingston TN 37763-3146	INSURER C :		
		INSURER D :		
		INSURER E :		
		INSURER F :		
COVERAGES	CERTIFICATE NUMBER:	REVISION NUMBER:
THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.														
INSR LTR	TYPE OF INSURANCE	ADDL INSR	SUBR WVD	POLICY NUMBER	POLICY EFF (MM/DD/YYYY)	POLICY EXP (MM/DD/YYYY)	LIMITS							

A	GENERAL LIABILITY			

WS623406	

09/02/2024	

09/02/2025	EACH OCCURRENCE	$ 2,000,000						
	X	COMMERCIAL GENERAL LIABILITY						DAMAGE TO RENTED
PREMISES (Ea occurrence)	$ 100,000					
			CLAIMS-MADE  X OCCUR						MED EXP (Any one person)	$ 5,000				
		
						PERSONAL & ADV INJURY	$ 2,000,000					
								GENERAL AGGREGATE	$ 3,000,000					
	GEN'L AGGREGATE LIMIT APPLIES PER:						PRODUCTS - COMP/OP AGG	$ 3,000,000						
	X	POLICY		PRO- JECT		LOC							$	
	AUTOMOBILE LIABILITY						COMBINED SINGLE LIMIT
(Ea accident)	$						
		ANY AUTO						BODILY INJURY (Per person)	$					
		ALL OWNED AUTOS
HIRED AUTOS		SCHEDULED AUTOS
NON-OWNED AUTOS						BODILY INJURY (Per accident)	$			
										PROPERTY DAMAGE
(Per accident)	$			
											$			
		UMBRELLA LIAB
EXCESS LIAB		OCCUR CLAIMS-MADE						EACH OCCURRENCE	$			
										AGGREGATE	$			
		DED		RETENTION $							$			
	WORKERS COMPENSATION
AND EMPLOYERS' LIABILITY	Y / N
ANY PROPRIETOR/PARTNER/EXECUTIVE OFFICER/MEMBER EXCLUDED?
(Mandatory in NH)
If yes, describe under
DESCRIPTION OF OPERATIONS below	

N / A						WC STATU- TORY LIMITS		OTH- ER				
							E.L. EACH ACCIDENT	$						
							E.L. DISEASE - EA EMPLOYEE	$						
							E.L. DISEASE - POLICY LIMIT	$						
														
DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (Attach ACORD 101, Additional Remarks Schedule, if more space is required)
Certificate holder, Indigo CDD the district, its staff, consultants and supervisors are additional insureds with respect to the general liability when required by written contract.														
CERTIFICATE HOLDER	CANCELLATION

Indigo CDD
219 E Livingston St	
SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS.			
Orlando, FL 32801	AUTHORIZED REPRESENTATIVE	<HH>		

ACORD 25 (2010/05)
© 1988-2010 ACORD CORPORATION. All rights reserved.
The ACORD name and logo are registered marks of ACORD

CERTIFICATE OF LIABILITY INSURANCE	DATE (MM/DD/YYYY)
10/30/2024				
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER.					
IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on
this certificate does not confer rights to the certificate holder in lieu of such endorsement(s).					
PRODUCER	CONTACT NAME:	Nicole Sarduy			
Leader Marketing Service, Inc.	PHONE
(A/C, No, Ext):	954-918-8990	FAX (A/C, No):	786-513-6356	
9600 NW 25th Street Sutie 3E	E-MAIL ADDRESS:	nicole@allstarins.com			
Doral, Fl 33172	INSURER(S) AFFORDING COVERAGE	NAIC #			
	INSURER A : Insurance Company of the West				
INSURED	INSURER B :				
Governmental Management Services - Central Florida, LLC	INSURER C :				

1001 Bradford Way	INSURER D :				
	INSURER E :				
Kingston	TN	37763					
	INSURER F :				
COVERAGES
CERTIFICATE NUMBER:
REVISION NUMBER:
THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.												
INSR LTR	TYPE OF INSURANCE	ADDL
INSD	SUBR
WVD	POLICY NUMBER	POLICY EFF (MM/DD/YYYY)	POLICY EXP (MM/DD/YYYY)	LIMITS					
		COMMERCIAL GENERAL LIABILITY						EACH OCCURRENCE	$			
			CLAIMS-MADE	OCCUR						DAMAGE TO RENTED
PREMISES (Ea occurrence)	$		
		
						MED EXP (Any one person)	$			
								PERSONAL & ADV INJURY	$			
	GEN'L AGGREGATE LIMIT APPLIES PER:						GENERAL AGGREGATE	$				
		POLICY	PRO-	LOC JECT
OTHER:						PRODUCTS - COMP/OP AGG	$			
									$			
	AUTOMOBILE LIABILITY						COMBINED SINGLE LIMIT	$				
							(Ea accident)					
		ANY AUTO						BODILY INJURY (Per person)	$			
		OWNED		SCHEDULED AUTOS
NON-OWNED AUTOS ONLY						BODILY INJURY (Per accident)	$	
		AUTOS ONLY										
		HIRED								PROPERTY DAMAGE	$	
		AUTOS ONLY								(Per accident)		
											$	
		UMBRELLA LIAB
EXCESS LIAB		OCCUR CLAIMS-MADE						EACH OCCURRENCE	$	
										AGGREGATE	$	
		DED		RETENTION $							$	
A	WORKERS COMPENSATION
AND EMPLOYERS' LIABILITY	Y / N	

N / A		WFL 5039207 06	01/01/2024	01/01/2025	X	PER
STATUTE		OTH-
ER		
							E.L. EACH ACCIDENT	$	1,000,000				
	ANYPROPRIETOR/PARTNER/EXECUTIVE											
	OFFICER/MEMBER EXCLUDED?											
							E.L. DISEASE - EA EMPLOYEE	$	1,000,000				
	(Mandatory in NH)											
	If yes, describe under											
							E.L. DISEASE - POLICY LIMIT	$	1,000,000				
	DESCRIPTION OF OPERATIONS below											
												
DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required)
Governmental Management Service, LLC.												
CERTIFICATE HOLDER	CANCELLATION
Indigo Community Development District 219 E. Livingston Street
Orlando FL 32801	
SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS.		
	AUTHORIZED REPRESENTATIVE		

			

ACORD 25 (2016/03)
© 1988-2015 ACORD CORPORATION. All rights reserved.
The ACORD name and logo are registered marks of ACORD
CER.Tl:FICATE Of LIABIL!ITY!INSURANCE
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2.19 EUvfn,gaton Stret-t Ortando, FL 32801

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EXHIBIT D
ANTI-HUMAN TRAFFICKING AFFIDAVIT

I, 	, as 	, on behalf of Governmental Management Services-Central Florida LLC, a Florida limited liability company (the “Manager”), under penalty of perjury hereby attest as follows:
I am over 21 years of age and an officer or representative of the Manager.

The Manager does not use coercion for labor or services as defined in Section 787.06(2)(a), Florida Statutes.
More particularly, the Manager does not participate in any of the following actions:

Using or threatening to use physical force against any person;

Restraining, isolating or confining or threatening to restrain, isolate or confine any person without lawful authority and against her or his will;

Using lending or other credit methods to establish a debt by any person when labor or services are pledged as a security for the debt, if the value of the labor or services as reasonably assessed is not applied toward the liquidation of the debt or the length and nature of the labor or services are not respectively limited and defined;
Destroying, concealing, removing, confiscating, withholding, or possessing any actual or purported passport, visa, or other immigration document, or any other actual or purported government identification document, of any person;

Causing or threatening to cause financial harm to any person;

Enticing or luring any person by fraud or deceit; or

Providing a controlled substance as outlined in Schedule I or Schedule II of Section 893.03, Florida Statutes, to any person for the purpose of exploitation of that person.

Dated: October 	, 2024.

[Remainder of page intentionally left blank]
FURTHER AFFIANT SAYETH NAUGHT.

GOVERNMENTAL MANAGEMENT SERVICES-CENTRAL FLORIDA LLC

By: 	 Name: 	 Title: 	

STATE OF FLORIDA COUNTY OF 	

SWORN TO AND SUBSCRIBED before me ☐ physical presence or ☐ remote notarization by 	, as 	, of Governmental Management Services-Central Florida LLC who is personally known to me or who produced
	 as identification this      day of 	, 2024.

Notary Public
(Notary Seal)

ELEVENTH ORDER OF BUSINESS

B.
Indigo Community Development District 2024 Public Facilities Report

October 2024
Section 1 – Purpose and Scope	1
Section 2 – General Information	1
Section 3 – Existing Public Facilities	1
Section 4 – Proposed 7 Year Expansion Plan	2
Section 5 – Replacement of Facilities	2
List of Figures
Figure 1	Location Map	3

Section 1 – Purpose and Scope
In accordance with Florida Statues Section 189.08, this report has been prepared at the request of the Indigo Community Development District (District) regarding the Special District Public Facilities Report. This report is required to be completed every 7-years and provides general descriptions of the public facilities owned by the District as well as proposed facility expansions within the next 7-year report period. The initial report was prepared in 2017 and is therefore due to be updated for the next reporting period.
Section 2 – General Information
The District comprises approximately 2,484 acres and is located in Volusia County, Florida. The District is located west of I-95 and is generally bounded by LPGA to the north and west and International Speedway Boulevard to the south. An aerial map of the District limits is included as Figure 1. The District includes a mix of single and multi-family residential housing, commercial development, and recreational use areas. The Indigo Community Development District was established January 3, 1995, as recorded in Volusia County Book 3985, Page 4985.
Section 3 – Existing Public Facilities
District owned improvements to date include certain stormwater management facilities, roadways, landscaping, potable water and sanitary sewer utilities.
Stormwater Management Facilities
The District wide stormwater system consists of wet detention ponds to capture and treat stormwater runoff from developed areas. Stormwater runoff flows from the developed parcels to the conveyance systems. These conveyance systems generally consist of a series of inlets and pipes which discharge to the ponds. Control structures are typically weirs or inlets with bleed down orifices which discharge to adjacent wetlands and allow the ponds to recover the designed treatment volume. The ultimate discharge location for stormwater within the District is the Tomoka River, located along the east side of the project area. Permitting of the stormwater management system was issued through St. Johns River Water Management District, Permit #22941-2 (legacy permit #4-127-0204AGC).
Improvements conducted within the past reporting period include multiple new stormwater ponds associated with new residential subdivisions constructed within the District. Several of these ponds include floating wetlands islands which provide water quality treatment for the ponds. The District is responsible for providing ongoing and routine maintenance to these treatment systems.
Roadways
The District maintains the landscape, irrigation, and lighting for approximately 6.0 miles of roadways. The roadways (pavement, curbs, gutters, etc.) and sidewalks are owned and maintained by the City of Daytona Beach, however the District owns and maintains landscaping, street trees, irrigation, signage, and lighting along the roads and other specific common areas. This includes monument signs and fountains that have been accepted by the District since the previous reporting period.
Potable Water System
The City of Daytona Beach supplies the District with potable water and fire protection. The potable water system loops throughout the District and is connected to LPGA Boulevard at several locations as well as along International Speedway Boulevard.
The District has constructed most of the potable water system and has turned over the utilities to the City. The District does not operate nor maintain any potable water facilities.
Sanitary Sewer System
The City of Daytona Beach is responsible for sanitary sewer services for the District. The sanitary system consists of gravity sewer mains that discharge to localized pump station. The pump stations are connected to the treatment plant via force mains.
The District has constructed most of the sanitary sewer system and has turned over the utilities to the City. The District does not operate nor maintain any sanitary sewer facilities.
Section 4 – Proposed 7 Year Expansion Plan
The District currently does not have any plans to expand public improvements or community facilities within the next 7 year reporting period.
Section 5 – Replacement of Facilities
The District provides continuous monitoring and maintenance of the existing facilities. Typical repairs are generally minor in nature and include damaged or burned out lighting, tree trimming, and damaged stormwater structures. These items are fixed or replaced as they occur; however, there are currently no proposed plans for replacement of adequately functioning facilities.

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INDIGO
COMMUNITY DEVELOPMENT DISTRICT	
LOCATION MAP	FIGURE:
1	
Map Document: (M:\Misc_Projects\Indigo_CDD\ArcView\LocationMap_ICDD.mxd) 10/14/2024 -- 12:51:14 PM

TWELFTH ORDER OF BUSINESS

Indigo
Community Development District

Unaudited Financial Reporting
October 31, 2024

	Table of Contents	

1	
Balance Sheet	

2-3	

General Fund Income Statement	

4	

Debt Service Fund Series 1999A Income Statement	

5	

Debt Service Fund Series 1999C Income Statement	

6	

Debt Service Fund Series 2005 Income Statement	

7	

Debt Service Fund Series 2021 Income Statement	

8	

Debt Service Fund Series 2024 Income Statement	

9	

Capital Projects Fund Series 1999A Income Statement	

10	

Capital Projects Fund Series 2021 Income Statement	

11	

Capital Projects Fund Series 2024 Income Statement	

12-13	

Month to Month	

14	

Assessment Receipt Schedule	
Balance Sheet October 31, 2024

Assets:
Cash - Wells Fargo Bank Investments:
Series 1999A
Reserve Revenue Construction
Series 1999C			
Reserve	$	-	$	59,586	$	-	$	59,586	
Revenue	$	-	$	1,165,759	$	-	$	1,165,759	
Redemption	$	-	$	792,428	$	-	$	792,428	
Remedial Expenditure	$	-	$	0	$	-	$	0	
Series 2005			
Reserve	$	-	$	66,004	$	-	$	66,004	
Revenue	$	-	$	974,552	$	-	$	974,552	
Escrow Deposit	$	-	$	10,796	$	-	$	10,796	
Remedial Expenditure	$	-	$	0	$	-	$	0	
Series 2021			
Reserve	$	-	$	78,307	$	-	$	78,307	
Revenue	$	-	$	60,037	$	-	$	60,037	
Construction	$	-	$	-	$	7,338	$	7,338	
Series 2024			
Reserve	$	-	$	112,661	$	-	$	112,661	
Revenue	$	-	$	1,058	$	-	$	1,058	
Capitalized Interest	$	-	$	68,042	$	-	$	68,042	
Construction	$	-	$	-	$	466	$	466	
Cost of Issuance	$	-	$	-	$	5,481	$	5,481	
			
Due from General Fund	$	-	$	355,648	$	-	$	355,648		
Investment - Custody	$	491,927	$	-	$	-	$	491,927		
SBA - Operating	$	8,905	$	-	$	-	$	8,905		
SBA - Reserve	$	300,641	$	-	$	-	$	300,641		

-
-
-
Accrued Principal Payment 1999A	$	-	$	2,595,000	$	-	$	2,595,000							
Accrued Interest Payment 1999C	$	-	$	233,100	$	-	$	233,100							
Accrued Principal Payment 2005	$	-	$	955,000	$	-	$	955,000							
Accrued Interest Payment 2005	$	-	$	2,486,294	$	-	$	2,486,294							
Total Liabilities	$	373,402	$	6,269,394	$	-	$	6,642,796	

Fund Balances:									
Assigned For Debt Service 1999A	$	-	$	140,062	$	-	$	140,062							
Assigned For Debt Service 1999C	$	-	$	(737,290)	$	-	$	(737,290)							
Assigned For Debt Service 2005	$	-	$	(2,107,331)	$	-	$	(2,107,331)							
Assigned For Debt Service 2021	$	-	$	138,344	$	-	$	138,344							
Assigned For Debt Service 2024	$	-	$	181,762	$	-	$	181,762							
Assigned For Capital Projects 1999A	$	-	$	-	$	161,767	$	161,767							
Assigned For Capital Projects 2021	$	-	$	-	$	7,338	$	7,338							
Assigned For Capital Projects 2024	$	-	$	-	$	5,947	$	5,947							
Unassigned	$	524,596	$	-	$	-	$	524,596							
Total Fund Balances	$	524,596	$ (2,384,453.39)	$	175,052	$	(1,684,805)		

Adopted	Prorated Budget	Actual		
Budget	Thru 10/31/24	Thru 10/31/24	Variance	

Revenues:					
Assessments	$	1,618,248	$	-	$	-	$	-	
I-95 City of Daytona Beach Funding	$	8,775	$	8,775	$	-	$	(8,775)	
Interest	$	21,500	$	1,792	$	2,648	$	856	
Total Revenues	$	1,648,523	$	10,567	$	2,648	$	(7,919)	

Expenditures:					
Administrative:					
Supervisor Fees	$	12,000	$	1,000	$	-	$	1,000	
FICA Expense	$	918	$	77	$	-	$	77	
Engineering Fees	$	15,000	$	1,250	$	-	$	1,250	
District Counsel	$	28,000	$	2,333	$	-	$	2,333	
Arbitrage	$	2,250	$	-	$	-	$	-	
Dissemination Agent	$	10,496	$	875	$	875	$	(0)	
Annual Audit	$	6,310	$	-	$	-	$	-	
Trustee Fees	$	12,750	$	-	$	-	$	-	
Assessment Administration	$	21,200	$	21,200	$	21,200	$	-	
Management Fees	$	66,658	$	5,555	$	5,555	$	0	
Information Technology	$	2,800	$	233	$	233	$	0	
Website Maintenance	$	1,200	$	100	$	100	$	-	
Telephone	$	300	$	25	$	-	$	25	
Postage	$	1,000	$	83	$	-	$	83	
Printing & Binding	$	1,750	$	146	$	120	$	25	
Insurance	$	33,725	$	33,725	$	33,673	$	52	
Legal Advertising	$	2,500	$	208	$	-	$	208	
Other Current Charges	$	2,600	$	217	$	-	$	217	
Office Supplies	$	350	$	29	$	20	$	9	
Office Expense	$	6,000	$	500	$	500	$	-	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total Administrative:	$	227,982	$	67,731	$	62,451	$	5,280	
Maintenance Expenses I-95					
Electric	$	27,000	$	2,250	$	92	$	2,158	
Landscape - Contract	$	50,616	$	4,218	$	4,218	$	-	
Landscape - Contingency	$	3,500	$	292	$	-	$	292	
Plant Replacement & Annuals	$	8,000	$	667	$	-	$	667	
Lake Maintenance	$	6,413	$	534	$	455	$	79	
Irrigation Repairs & Maintenance	$	20,000	$	1,667	$	-	$	1,667	
Repairs	$	9,845	$	820	$	45	$	775	
Miscellaneous	$	2,461	$	205	$	205	$	0	
Total I-95 Maintenance Expenses	$	127,835	$	10,653	$	5,015	$	5,638	

Adopted	Prorated Budget	Actual		
Budget	Thru 10/31/24	Thru 10/31/24	Variance	

Maintenance Expense - Community Wide					
On-Site Manager	$	33,390	$	2,783	$	2,650	$	133	
Electric	$	40,000	$	3,333	$	2,862	$	472	
Landscape - Contract	$	541,122	$	45,094	$	42,186	$	2,907	
Landscape - Contingency	$	30,000	$	2,500	$	3,437	$	(937)	
Fertilizer/Pest Control	$	38,000	$	3,167	$	-	$	3,167	
Plant Replacement & Annuals	$	35,000	$	2,917	$	-	$	2,917	
Sod Replacement	$	28,512	$	2,376	$	-	$	2,376	
Lake Maintenance	$	92,552	$	7,713	$	5,546	$	2,166	
Fountain Maintenance	$	18,000	$	1,500	$	1,850	$	(350)	
Irrigation Repair & Maintenance	$	35,000	$	2,917	$	-	$	2,917	
Repairs	$	39,800	$	3,317	$	617	$	2,699	
Miscellaneous	$	16,158	$	1,347	$	14,813	$	(13,467)	
Conservation Easement Maintenance	$	55,224	$	4,602	$	4,460	$	142	
Tree Trimming	$	34,892	$	2,908	$	2,491	$	417	
Pressure Washing	$	10,000	$	833	$	-	$	833	
Hurricane Expenses	$	-	$	-	$	4,392	$	(4,392)	
The Preserve at LPGA					
Landscape - Contract	$	172,576	$	14,381	$	8,559	$	5,823	
Plant Replacement & Annuals	$	2,500	$	208	$	-	$	208	
Lake Maintenance	$	65,780	$	5,482	$	-	$	5,482	
Fountain Maintenance	$	1,200	$	100	$	-	$	100	
Irrigation Repair & Maintenance	$	2,500	$	208	$	-	$	208	
Miscellaneous	$	500	$	42	$	-	$	42	
Total Maintenance Expenses - Community Wide	$	1,292,706	$	107,726	$	93,864	$	13,862	
					
Total Expenditures	$	1,648,523	$	186,109	$	161,330	$	24,779	
					
Excess Revenues (Expenditures)	$	-		$	(158,682)		
					
Fund Balance - Beginning	$	-		$	683,278		
					
Fund Balance - Ending	$	-		$	524,596		
Indigo
Community Development District Debt Service Fund - Series 1999A
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending October 31, 2024

Adopted	Prorated Budget	Actual		
Budget	Thru 10/31/24	Thru 10/31/24	Variance	

Revenues:							
Special Assessments	$	72,750	$	-	$	-	$	-	
Interest	$	5,000	$	417	$	577	$	160	
Total Revenues	$	77,750	$	417	$	577	$	160	

Expenditures:							
Series 1999A
Interest - 11/01	

$	13,825	

$	

-	

$	-	

$	

-	
Principal - 05/01	$	45,000	$	-	$	-	$	-	
Interest - 05/01	$	13,825	$	-	$	-	$	-	
Total Expenditures	$	72,650	$	-	$	-	$	-	

Other Sources/(Uses)							
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
							
Excess Revenues (Expenditures)	$	5,100			$	577			
							
Fund Balance - Beginning	$	59,964			$	139,485			
							
Fund Balance - Ending	$	65,064			$	140,062			
Revenues:							
Special Assessments	$	377,662	$	-	$	-	$	-			
Interest	$	25,000	$	2,083	$	8,168	$	6,085			
Total Revenues	$	402,662	$	2,083	$	8,168	$	6,085			

Expenditures:							
Series 1999C
Debt Service Obligation	

$	922,925	

$	-	

$	-	

$	-			
Other Debt Service Costs	$	-	$	-	$	-	$	-			
Total Expenditures	$	922,925	$	-	$	-	$	-			

Other Sources/(Uses)							
Transfer In/(Out)	$	-	$	-	$	-	$	-			
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-			
							
Excess Revenues (Expenditures)	$	(520,263)		$	8,168				
							
Fund Balance - Beginning	$	520,263		$	(745,458)				
							
Fund Balance - Ending	$	-		$	(737,290)				
Revenues:							
Special Assessments	$	335,228	$	-	$	-	$	-		
Interest	$	2,500	$	208	$	4,266	$	4,058		
Total Revenues	$	337,728	$	208	$	4,266	$	4,058		

Expenditures:							
Series 2005
Debt Service Obligation	

$	156,975	

$	

-	

$	-	

$	-		
Other Debt Service Costs	$	-	$	-	$	2,500	$	(2,500)		
Total Expenditures	$	156,975	$	-	$	2,500	$	(2,500)		

Other Sources/(Uses)							
Transfer In/(Out)	$	-	$	-	$	-	$	-		
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-		
							
Excess Revenues (Expenditures)	$	180,753			$	1,766			
							
Fund Balance - Beginning	$	-			$	(2,109,097)			
							
Fund Balance - Ending	$	180,753			$	(2,107,331)			
Revenues:							
Special Assessments	$	156,614	$	-	$	-	$	-		
Interest	$	6,000	$	500	$	571	$	71		
Total Revenues	$	162,614	$	500	$	571	$	71		

Expenditures:							
Series 2021
Interest - 11/01	

$	46,824	

$	-	

$	-	

$	

-		
Principal - 05/01	$	60,000	$	-	$	-	$	-		
Interest - 05/01	$	46,824	$	-	$	-	$	-		
Total Expenditures	$	153,649	$	-	$	-	$	-		

Other Sources/(Uses)							
Transfer In/(Out)	$	(3,000)	$	(250)	$	(324)	$	74		
Total Other Financing Sources (Uses)	$	(3,000)	$	(250)	$	(324)	$	74		
							
Excess Revenues (Expenditures)	$	5,965		$	247				
							
Fund Balance - Beginning	$	59,691		$	138,097				
							
Fund Balance - Ending	$	65,656		$	138,344				
Revenues:							
Bond Proceeds	$	225,323	$	-	$	-	$	-	
Interest	$	1,200	$	100	$	751	$	651	
Total Revenues	$	226,523	$	100	$	751	$	651	

Expenditures:							
Series 2024
Interest - 11/01	

$	68,042	

$	

-	

$	-	

$	

-	
Principal - 05/01	$	45,000	$	-	$	-	$	-	
Interest - 05/01	$	89,399	$	-	$	-	$	-	
Total Expenditures	$	202,441	$	-	$	-	$	-	

Other Sources/(Uses)							
Transfer In/(Out)	$	-	$	-	$	(466)	$	466	
Total Other Financing Sources (Uses)	$	-	$	-	$	(466)	$	466	
							
Excess Revenues (Expenditures)	$	24,082			$	285			
							
Fund Balance - Beginning	$	68,042			$	181,477			
							
Fund Balance - Ending	$	92,124			$	181,762			
Indigo
Community Development District Capital Projects Fund - Series 1999A
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending October 31, 2024

	Adopted		Prorated Budget	Actual					
		Budget		Thru 10/31/24	Thru 10/31/24		Variance		
Revenues:

Interest Income	

$		

-	$	

-	$	

666	

$		

666	
Total Revenues	$		-	$	-	$	666	$		666	

Expenditures:									
Capital Outlay	$		-	$	-	$	-	$		-	
Total Expenditures	$		-	$	-	$	-	$		-	

Other Financing Sources/(Uses)									
Transfer In/(Out)	$		-	$	-	$	-	$		-	
Total Other Financing Sources (Uses)	$		-	$	-	$	-	$		-	
									
Excess Revenues (Expenditures)	$		-	$	666				

Revenues:							
Interest Income	$	-	$	-	$	29	$	29	
Total Revenues	$	-	$	-	$	29	$	29	

Expenditures:

Capital Outlay	

$	

-	$	

-	$	

-	

$	

-	
Total Expenditures	$	-	$	-	$	-	$	-	

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	

-	$	

-	$	

324	

$	

(324)	
Total Other Financing Sources (Uses)	$	-	$	-	$	324	$	(324)	
							
Excess Revenues (Expenditures)	$	-	$	353			
							
Fund Balance - Beginning	$	-	$	6,985			
							
Fund Balance - Ending	$	-	$	7,338			
Revenues:

Interest	

$	

-	$	

-	$	

23			
Total Revenues	$	-	$	-	$	23	$	-	

Expenditures:							
Capital Outlay - Construction	$	-	$	-	$	-	$	-	
Capital Outlay - Cost of Issuance	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	

Other Financing Sources/(Uses)							

Transfer In/(Out)	
$	
-	$	
-	$	466	
$	(466)			
Total Other Financing Sources (Uses)	$	-	$	-	$	466	$	(466)			
							
Excess Revenues (Expenditures)	$	-	$	489				
							
Fund Balance - Beginning	$	-	$	5,459				
							
Fund Balance - Ending	$	-	$	5,947				

Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sept	Total	
Revenues:

Assessments	$	-	$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	
I-95 City of Daytona Beach Funding	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Interest	$	2,648  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,648
$	-	
Total Revenues	$	2,648  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,648	

Expenditures:

Administrative: Supervisor Fees FICA Expense Engineering Fees District Counsel Arbitrage Dissemination Agent Annual Audit Trustee Fees
Assessment Administration Management Fees Information Technology Website Maintenance Telephone
Postage
Printing & Binding Insurance
Legal Advertising Other Current Charges Office Supplies
Office Expense
Dues, Licenses & Subscriptions

$	-	$
$	-	$
$	-	$
$	-	$
$	-	$
$	875  $
$	-	$
$	-	$
$	21,200  $
$	5,555  $
$	233  $
$	100  $
$	-	$
$	-	$
$	120  $
$	33,673  $
$	-	$
$	-	$
$	20  $
$	500  $
$	175  $

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

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

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

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

-	$	-
-	$	-
-	$	-
-	$	-
-	$	-
-	$	875
-	$	-
-	$	-
-	$	21,200
-	$	5,555
-	$	233
-	$	100
-	$	-
-	$	-
-	$	120
-	$	33,673
-	$	-
-	$	-
-	$	20
-	$	500
-	$	175

Maintenance Expenses - I-95
Electric
Landscape - Contract Landscape - Contingency Plant Replacement & Annuals Lake Maintenance
Irrigation Repairs & Maintenance Repairs
Miscellaneous

$	92  $
$	4,218  $
$	-	$
$	-	$
$	455  $
$	-	$
$	45  $
$	205  $

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

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

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

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

-	$	92
-	$	4,218
-	$	-
-	$	-
-	$	455
-	$	-
-	$	45
-	$	205

Maintenance Expenses - Community Wide
On-Site Manager Electric
Landscape - Contract Landscape - Contingency Fertilizer/Pest Control
Plant Replacement & Annuals Sod Replacement
Lake Maintenance Fountain Maintenance
Irrigation Repair & Maintenance Repairs
Miscellaneous
Conservation Easement Maintenance Tree Trimming
Pressure Washing Hurricane Expenses The Preserve at LPGA Landscape - Contract
Plant Replacement & Annuals Lake Maintenance
Fountain Maintenance Irrigation Repair & Maintenance Miscellaneous

$	2,650  $
$	2,862  $
$	42,186  $
$	3,437  $
$	-	$
$	-	$
$	-	$
$	5,546  $
$	1,850  $
$	-	$
$	617  $
$	14,813  $
$	4,460  $
$	2,491  $
$	-	$
$	4,392  $

$	8,559  $
$	-	$
$	-	$
$	-	$
$	-	$
$	-	$

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

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

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

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

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

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

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

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

-	$	2,650
-	$	2,862
-	$	42,186
-	$	3,437
-	$	-
-	$	-
-	$	-
-	$	5,546
-	$	1,850
-	$	-
-	$	617
-	$	14,813
-	$	4,460
-	$	2,491
-	$	-
-	$	4,392

-	$	8,559
-	$	-
-	$	-
-	$	-
-	$	-
-	$	-

Indigo
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2025

Date	
Distribution	
Net Receipts	
O&M Portion	1999A Debt Service Asmt	1999C Debt Service Asmt	2005 Debt Service Asmt	2021 Debt Service Asmt	2024 Debt Service Asmt	
Total	

11/8/24	
ACH	
$4,526.75	
$4,290.32	
$0.00	
$236.43	
$0.00	
$0.00	
$0.00	
$4,526.75	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
	TOTAL	$	4,526.75	$	4,290.32	$	-	$	236.43	$	-	$	-		$	4,526.75	

0.16%	Net Percent Collected
$ 2,778,886.99	Balance Remaining to Collect	

THIRTEENTH ORDER OF BUSINESS
Indigo
Community Development District
Summary of Invoices

September 17, 2024 - October 31, 2024

Fund	Date	Check No.'s	Amount	
General Fund	
9/24/24	
5246-5250	
$	29,542.14	
	9/30/24	5251-5253	2,340.50	
	10/15/24	5254-5259	79,850.85	
	10/22/24	5260-5263	37,533.24	
	10/29/24	5264-5266	17,185.03	
			$	166,451.76	

Payroll	

September 2024			
	John McCarthy		$	-	
	Kenneth Workowski	50676	$	184.70	
	Kevin Kilian	50677	$	184.70	
	Mark McCommon	50678	$	159.70	
	Ronald Brown	50679	$	184.70	
			$	713.80	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
9/24/24 00034	9/16/24 18321417 202409 330-53800-46000	*	835.00
LPGA-RPLC 7 LGHTS/YD STAK
COURTEAUX ELECTRIC, INC.	835.00 005246
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/24/24 00182	9/20/24 502074	202408 310-51300-31500	*	531.00
ADVANCING COST/EXTD SALE
MESSER CAPARELLO, P.A.	531.00 005247
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/24/24 00159	9/23/24 24-930	202409 320-53800-12000	*	2,650.00
SITE MGMT SERVICES SEP24
SOLARIS MANAGEMENT INC.	2,650.00 005248
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/24/24 00160	8/29/24 28799	202408 330-53800-47100	*	2,500.00
PH2-POWER WASH SDWLK/CURB
8/29/24 28800	202408 330-53800-47000	*	7,200.00
RMV OAK/LIMB/RAISE CANOPY
8/29/24 28802	202408 320-53800-46000	*	6,300.00
REFRESH ROCK-EMBNK/STRGHT
9/08/24 28801	202409 330-53800-63100	*	3,124.96
RPLC 72GAL IXORA/4 TREES
9/11/24 28815	202409 330-53800-63100	*	2,918.64
RPLC VIBURNUM/GINGR/4TREE
9/12/24 28821	202409 330-53800-63100	*	360.00
INST.72GAL IXORA-MONUMENT
9/18/24 28816	202409 330-53800-47000	*	2,712.40
TREE TRIM-PER FIRE DEPT.
TEAM ROUNTREE, INC.	25,116.00 005249
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/24/24 00130	9/17/24 90219301 202409 320-53800-49000	*	205.07
RENT STORAGE 09/17-10/16
9/17/24 90219301 202409 330-53800-49000	*	205.07
RENT STORAGE 09/17-10/16
WILLIAMS SCOTSMAN, INC.	410.14 005250
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/30/24 00181	9/28/24 3454552	202408 310-51300-31500	*	340.50
STRMWTR POND PRMT/P3 TRSF
KUTAK ROCK LLP	340.50 005251
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/30/24 00139	9/17/24 24-960	202409 330-53800-49000	*	1,500.00
LPGA INTL.OVERALL SITE MP
PARKER MYNCHENBERG & ASSOCIATES,INC	1,500.00 005252
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/30/24 00159	9/30/24 24-10	202409 300-15500-10000	*	500.00
OFFICE RENT - OCT24
SOLARIS MANAGEMENT INC.	500.00 005253
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
INDI INDIGO	TVISCARRA
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/15/24 00015 10/01/24 PSI11046 202410 320-53800-46800	*	454.98
LAKE/WETLAND SRVCS OCT24
10/01/24 PSI11056 202410 330-53800-46800	*	5,546.30 LAKE/WETLAND SRVCS OCT24
SOLITUDE LAKE MANAGEMENT LLC	6,001.28 005254
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
271	202410 310-51300-34000	*	5,554.83
MANAGEMENT FEES OCT24
271	202410 310-51300-35200	*	100.00
WEBSITE ADMIN OCT24
271	202410 310-51300-35100	*	233.33
INFORMATION TECH OCT24
271	202410 310-51300-31300	*	874.67
DISSEMINATION FEE OCT24
271	202410 310-51300-51000	*	20.00
OFFICE SUPPLIES
271	202410 310-51300-42500	*	120.45
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	6,903.28 005255
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/15/24 00182 10/11/24 502280	202409 310-51300-31500	*	629.00
CANCEL/RESCHED.SALE/EXTND
MESSER CAPARELLO, P.A.	629.00 005256
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/15/24 00184	9/30/24 70751	202409 330-53800-46700	*	100.00
PRESERVE-ENTRY FNT SEP24
PURE POOL SOLUTIONS	100.00 005257
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/15/24 00031	9/30/24 8025	202409 330-53800-46000	*	1,033.14
LPGA MTHLY REPAIRS/MAINT
9/30/24 8025	202409 320-53800-46000	*	45.00
I-95 TSTING/RPLCING BULBS
SKY'S THE LIMIT HANDYMAN SVCS, INC.	1,078.14 005258
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
28825	202409 330-53800-49000	*	2,000.00
PH3-PRSR WSH SIDEWLK/CURB
28785A	202410 330-53800-46700	*	1,500.00 QTRLY FOUNTAIN MNT OCT24
28839	202410 320-53800-46200	*	4,218.00
I-95 LANDSCAPE/IRRG OCT24
28839	202410 330-53800-46200	*	36,992.35
LPGA LANDSCAPE/IRRG OCT24
28839	202410 340-53800-46200	*	2,971.10
PRESERVE LNDSCP/IRG OCT24
28839	202410 330-53800-46200	*	5,194.00
GRANDE CHMP LDSCP/IRG OCT
INDI INDIGO	TVISCARRA
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/01/24 28839	202410 340-53800-46200	*	5,587.40
PRESERVE STRMWTR/WTLD OCT
10/01/24 28839	202410 330-53800-46900	*	4,185.30
CONSRV.EASE.MAINT.UDRBRSH
10/01/24 28839	202410 330-53800-47000	*	2,491.00
TREE TRIMMING OCT24
TEAM ROUNTREE, INC.	65,139.15 005259
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/22/24 00150 10/01/24 90145	202410 310-51300-54000	*	175.00
FY25 SPECIAL DISTRICT FEE
DEPARTMENT OF ECONOMIC OPPORTUNITY	175.00 005260
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/22/24 00093	9/15/24 270	202410 310-51300-31700	*	21,200.00
FY25 ASSESSMENT ROLL CERT
GOVERNMENTAL MANAGEMENT SERVICES	21,200.00 005261
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
28856	202409 330-53800-46000	*	2,400.00
COMMUNITY RPRS-TIMER STND
28854	202409 320-53800-63100	*	3,154.25
I-95 SE QUAD-INST.500JASM
28854	202409 320-53800-63100	*	1,736.85
I-95 SW QUAD-INST.270JASM
28857	202409 330-53800-46400	*	2,396.00
RPR LANK BANK COLLAPSE P3
28858	202409 330-53800-46000	*	2,876.00
STRMWTR-WEIR EROSION RPR
28855	202409 330-53800-46000	*	3,185.00
COMMUNITY RPRS-WEIR RPRS
TEAM ROUNTREE, INC.	15,748.10 005262
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/22/24 00130 10/17/24 90221788 202410 320-53800-49000	*	205.07
RENT STORAGE 10/17-11/16
10/17/24 90221788 202410 330-53800-49000	*	205.07
RENT STORAGE 10/17-11/16
WILLIAMS SCOTSMAN, INC.	410.14 005263
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/29/24 00186	9/16/24 6701327	202409 310-51300-48000	*	268.68
NOT.OF MEETING 09/25/24
GANNETT FLORIDA LOCALIQ	268.68 005264
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/29/24 00160 10/14/24 28859	202409 320-53800-46100	*	6,926.35
RECONSTR.VALVE/EXTD/CTRLR
TEAM ROUNTREE, INC.	6,926.35 005265
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/29/24 00185 10/17/24 523	202410 330-53800-49000	*	9,990.00
50%DEP-2024 XMAS LIGHTS
TPG LIGHTING LLC	9,990.00 005266
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	166,451.76
INDI INDIGO	TVISCARRA
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

TOTAL FOR REGISTER	166,451.76

INDI INDIGO	TVISCARRA
COURTEAUX ELECTRIC INC.
85NYONGEST
ORMOND BEACH FL 32174
Phone (386) 672-4900
Fax (386) 676-7472
INVOICE

Date	Invoice#	
9/16/2024	1832l417	

SEP 2 3 2024

Total	
$835.00	
Payments/Credits	$0.00	
Balance Due	$835.00	
MESSER CAPARELLO, P.A. 2618 CENTENNIAL PLACE
TALLAHASSEE, FLORIDA 32308
TELEPHONE (850)222-0720
E.I.N. 59-2921100

INDIGO COMMUNITY DEVELOPMENT DISTRICT

Account No: Invoice No:

Page: 1 09/20/2024
6008-26430
502074

INDIGO COMMUNITY DEVELOPMENT DISTRICT VS. GC LAND, LLC, ET AL
SEP 2 0 202'1

	Hours				
08/20/2024	MMF	Correspondence with all parties re: continuance.	0.20		
	OMS	Email to Dean regarding status and advancing costs; emails			
		regarding advancement of costs; emails with counsel for trustee; follow up with general counsel for COD.	
1.20		
08/27/2024	OMS	Follow up email to counsel for trustee on extending sale date.	0.10		
		For Current Services Rendered	1.50	531.00	

Timekeeper
MONICA FREELAND DOUG SMITH
Recapitulation
Ho_urs 0.20
1.30

Rate
$250.00 370.00

Total
$50.00 481.00

Total Current Work Previous Balance
531.00

$5,918.88
Payments

08/28/2024	Payment Received, Thank You.

Balance Due
-5,918.88

$531.00

Your trust account balance is

	Opening balance	$518.00	
08/27/2024	Overpayment with check#5230	6,070.76	
08/28/2024	Attorney fees and costs PAYEE: Messer Caparello, PA	
-5,918.88	
	Closing balance	$669.88	

INDIGO COMMUNITY DEVELOPMENT DISTRICT

INDIGO COMMUNITY DEVELOPMENT DISTRICT VS. GC LAND, LLC, ET AL

Account No: Invoice No:
Page:2 09/20/2024
6008-26430
502074

Please Remit	$531.00

ALL INVOICES DUE UPON RECEIPT.
TO PAY ONLINE USE THE FOLLOWING LINK:
https://messercaparello.securepayments.cardpointe.com/pay?total=0.00 THANK YOU FOR YOUR PROMPT PAYMENT.

-soLARis" 
-MANAGEMENT-

Solaris Management Inc. P.O.Box 3496
Ponte Vedra Beach FL 32004
(386) 868-1414 Office

:ir15q
Str•l{c
•.sn·vt

INVOICE
Date	Invoice#	
9/23/2024	24-930	

Bill To:		
Indigo Community Development District c/o Governmental Management Services 1408 Hamlin Avenue, Unit E
St Cloud FL 34771	
SEP 2 3 202't	

Description	Amount	

Monthly Site Mana-gemen..t. Fee tember 2024	
$ 2,650.00	
	$ 2,650.00	

www.teamrounnee.net

[

Description	Amount		
Phase Two;	Power Washingthe Sidewalks and Curbs	2,500.00		
for Champions Drive			
	SEP 23 202		
	I		

1\-\ t)	\.f.l-\			
3, 0 r- t;°'}B{)O - -4. ·zvt,			
Thank you for choosing Tearn Rountree!	Total	$2,500.00	
I We accept Visa, MasterCard Discover I

Thank you forchoosing Team Rountree!

 IWe accept Visa, MasterCard & DiscoverI

www.teamrountree.net

Thank you for choosing Team Rountree!

IWe accept Visa, MasterCard &: Discover j

Description	Amount		
Revamped median14
Removed existing plant material andreplaced with(24) 3gal.Ixora
Added (4) Magnolia trees
Reworked irrigation for proper coverage Mulched	3,124.96

StP 2 3 202		
\ D
'3'30	t;1000-- (Q">tao			
Thankyou for choosing Team Rountree!	Total	$3,124.96	

We accept Visa, Ma..')terCard & Discover

Thank you for choosing Team Rountree!

 IWe accept Visa, MasterCard &: Discover!
·f e·afuRo. trce, inc.
·  ··...-·,·,·.!P.o:Box13oso6>-'··
Ormopd Beacll, FL 3i173

38<,-274-405.0	FAX 3.86-236-1270

::-,;,.. , 6	.Invoice.

r··:
wv.rw.teamrouncree.net
J
	·_:,:o -·_.:- c - .;1 ypi . .
911212024	.2as:.u

i
I

.

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Thank youforchoosing Tearn Rountree!••--	••

'	Total	$360.00l
	--  ... j
Team Rountree, Inc.
P.O. Box 730506
O ond Beach, FL 32173

386-274-4050	FAX 386-236-1270
Invoice

---;; '	••
Team
Roun	ree
www.teamrountree.net

Champions Drive

Description	Amount		
Additional TreeWor,k per Fire Dept.
-r""eK -r;,s.At-4N(,,.

\bu
3JO ...'5')iOO -	4-,q;,0	2,712.40		
	
SEP 23 202		
Thank you for choosing Team Rountree!	Total	$2,ID.40	

We accept Visa, MasterCard&: Discover
IWILLSCOT I
4646 EVAN BUREN ST PHOENIX, AZ 85008-6927

(800) 782-1500
customersuccess@willscot.com www.willscot.com
Fed10# 52·0665775

INVOICE

495

INDIGO COMMUNITY DEVELOPMENT DISTR 6200 LEE VISTA BLVD STE 300
ORLANDO FL 32822-5149
iiI1•111•1111•',,. 1·II11I·I' 1,,,,11,11111.1.111,,,I I•,..',1,,,1,I
BRANCH:
ORLANDO
801 JETSTREAM DRIVE
ORLANDO FL 32824-7109
(407) 851-9030
SEP 1 B 2024

Contract #  Previous Customer #  Bill to ID	Customer PO  Ordered By  Rental Period Job Location
W579986
13056695
164785
curtvon der
Osten 9046871255
'UJI/2024 -
10/l_§/2024
INDIGOCOMMUNITY DEVELOPMENT OISTRI 105 GRANDE CHAMPION BLVD.
DAYTONA BEACH FL32124

Quantity  Item It/Description	Price/Rate	Amount
N* N*

Invoice in USO	T' • Denotes taxable item, N" - Denotesnon-taXable item,

PLEASE REMIT WITH PAYMENT

INVOICE TOTAL
Invoice#: DueDate:

$410.14
9021930108
9/17/2024
Customer: Customer#:
INDIGO COMMUNITY DEVELOPMENT DISTR
10447642

PLEASE REMIT TO:

WILLIAMS SCOTSMAN, INC. PO BOX91975
CHICAGO IL 60693-1975

5?45106,211;,A0900S220Ul0495
KUTAK  ROCK  LLP
TALLAHASSEE, FLORIDA
Telephone 404-222-4600
Facsimile 404-222-4654

Federal ID 47-0597598

September 28, 2024
vi1
'.)JO·JO'JIS
Check Remit To: Kutak Rock LLP PO Box 30057
Omaha, NE 68103-1157

ACH/Wire Transfer Remit To:
ABA#
First National Bank of Omaha
Kutak Rock LLP
AIC#
Reference:1nvoice No. 3454552 Client Matter No. I0823-I
Notification Email: eftgroup@kutakrock.com

Mr. Jim Perry Indigo CDD
Governmental Management Services - St. Augustine Suite 114
475 West Town Place St. Augustine, FL 32092

SEP 28 20211
y

Invoice No. 3454552
10823-1

Re:	General
For Professional Legal Services Rendered

08/20/24	K. Buchanan	0.40	128.00	Review	correspondence	regarding	
				proposed Phase 3 land transfer	
08/27/24	K. Buchanan	0.50	160.00	Review	permitting	status	of	
08/27/24
J. Gillis
0.30
52.50
stormwater ponds
Research property appraiser's records regarding pond ownership at Grande Champion; confer with staff regarding same
TOTAL HOURS	1.20
TOTAL FOR SERVICES RENDERED TOTAL CURRENT AMOUNT DUE
$340.50
$340.50

PRIVILEGED AND CONFIDENTIAL
ATTORNEY-CLIENTCOMMUNICATION AND/OR WORK PRODUCT
PARKER MYNCHENBERG & ASSOCIATES, INC.
1729 RIDGEWOOD AVENUE HOLLY HILL, FL 32117
(386) 677-6891
FAX: (386) 677-2114

Bill To Indigo Community Development District Kurt Von Der Ostem
475 West Town Place, Ste 114 St. Augustine FL 32092
INVOICE
INVOICE NO:  24-960
DATE: 9/17/2024

SEP Z5 2024

P.O.	RE: LPGA INTERNATIONAL OVERALL SITE MAP	TERMS	

Description	Contract Amount	Total Prior Amount Billed	Current
%
Billed	Total
%
BIiied	Current Amount Billed									
PART A· COLOR RENDERINGS	4,750.00	1,900.00
100.00

:. ,, . -.
I
-s i·
:- r
;_;
,,,"!,·'
..	30.00%	70.00%	1.425.00									
PART B - MISCELLANEOUS	250.00		30.00%	70.00%	75.00									
ii-l):)\
))tl•S') -l\l\														

\"  .:,
;-_,1-I•:-,;:	

·",	

		

,!
..			

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,	

..					

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: -::,	, J•
,, '1 .:,:, ..
. ,"•,,  .,
.;,,I	'	::j .:5 ·1!' \
'	.,	t:.• t..													
	
:•,:-:-•													
														
	Total	
$1,500.00												
Make all checks payable to: Parker Mynchenberg & Associates, Inc.
If you have any questions concerning this invoice call us: (386) 677-6891

THANK VOii J:OR VOIIR RllSINESSf

-SOLARIS-
-MANAGEM.ENT-

Solaris Management Inc.
P.O.Box 3496
Ponte Vedra Beach FL 32004
(386) 868-1414 Office
INVOICE
Date	Invoice#	
9/30/2024	24-10	

Bill To:		
Indigo Community Development District c/o Governmental Management Services 1408 Hamlin Avenue, Unit E
St Cloud FL 34771	
SEP 2 3 ?'1'>	

Description	Amount	

Monthly Offi.ce..Re.Q1- .Qctober 2024 Suite 102
1452 N US Hwy 1
Ormond Beach FL32174
"tt-1SCI.
:)'.()-\ -\	
$ 500.00	
	$ 500.00	

Pie•RemrtPfy:ment tp:
Solitude Lake-Management,LLC
:1320 Brool<wopd Drllle SuiteH
Little Rocle, AR 72202 Phone #: (888) 480-5253
Fa1< #: (888) 358-0088
-! ,,... :- , --·	:· :·_-_··C.:·:
. r ·	:,t
OCT O 2 2024

InvoiceNurnber: Invoice Date:

INVOICE
Page: 1

PS1110469
10/1/2024

!!!II
io:	l:.pga195 lnter hange
lndsgoCommunityDevelopment District 6a()OLe.it VistJ 8.lYd Suite 300
Oilando, FL 321322
Ship
To:  Lpga195Interchange
l11dl,go Cornmunity Development 6200 Lee.Vis Blvd Suite 300 Orlan ?• FL 32822

Ship Via SllipDate Due Date

10/1/2024
10/31/2024
Customer ID P.O.Number P,O.Date
OurOrder No.
8028
·101112024
Terms	Net30

Annual Malnteriance October 8illlng 10/1/20Z4- 10/31/2. 24
tpga195 lnterchange--Lake-All

Unit	Order<ltV,,
·--Y_.e1..:JL..◄.  . _>·.:--. _

3'2.o ... ,sBoo-- 4&8oo
OCT O 8 20?4

Amount Subject to Sales•Tax	0.00
Amount qen:iptfrom Sa,les Tax	454-.98
◄I
Sub I: Invoice Discount TotalSal_ s Ti!)( Payment Amqi,Ant:
_	.Total:
454.98
0.00
0.00
0.00
454.98'

	

P,luseRemlt<P.ayment;to: Solltude take Management;.LLC 1320 ookWQod Drive
Suite H
Little Rock'/!iR 122.trt. Phone"i¥:(888),480-5253 Fax #: (88&)358-0088

lnvoice"Number: Invoice Date:
INVOICE
Page:1

PSl110563
10/1/2024

8111
To:	IndigoCOD (lake)
C/OSol s a gement Sgl'llfce 6200Lee Vista BlvdSuite 300 Orlando, fl 32822
Ship
To:  Indigo CDD(Lake)
C/0 Solaris Management Service 6200Lee,Vlsta Blvd Suite,300 Orlando. FL 3ia2_2
United States

Ship Via Ship Date DueDate

10/1/20M
10/31/2024
CUstomerlD P.O.Number P.o.0are
Our Order No.
7830

10/1/2024
Terms	Net30

Annual Maintenance OCtober Billing 10/1/20 -'10/31/2 4
lnatgp CddNorth •lake-ALL
Indigo €ddNorth -lake-ALl

Quantity	UnitPrice.	Total Price
,;;,m,
1	5,546.30	5,546.30

')or	!JBoo ,. f G,9'oo
OCT O 8 20?4

Ar(lount Subjectto SalesTsx	0.00
Arnoum: Exempt from Sa.Jes Tax  5,546.30
Subtotal:
lnroice Oiscount Total Sales.Tax: Payment Amount:
-	" - ·	,Total!
5,546.30
0.00
0.00
0.00
··• ; •.-s;S46:'3o-	• ,_,,

Governmental Management Services, LLC
1001 Bradford Way Kingston, TN 3n63
Invoice

Bill To:
Indigo COD
475 West Town Place
Suite 114
St. Augustine, FL 32092
Invoice #: 271
Invoice Date: 10/1/24
Due Date: 10/1/24
Case:
P.O. Number:

OCT O7 20,ll

Description	Hours/Qty	Rate	Amount

Management Fees -October 2024 Website Administration - October 2024 Information Technology-October 2024
Dissemination Agent Services - October 2024 Office Supplies
Copies		5,554.83
100.00
233.33
874.67
20.00
120.45	5,554.83
100.00
233.33
874.67
20.00
120.45	

Total	$6,903.28	
Payments/Credits	$0.00	
Balance Due	$6,903.28	
MESSER CAPARELLO, PA 2618 CENTENNIAL PLACE
1ALLAHASSEE, FLORIDA 32308
TELEPHONE (850)222-0720
E.I.N. 59-2921100

INDIGO COMMUNITY DEVELOPMENT DISTRICT

INDIGO COMMUNITY DEVELOPMENT DISTRICT VS. GC LAND. LLC, ET AL
OCT	1 2-0

09/03/2024	OMS	Emails with counsel for trustee prepare motion to cancel and	Hours		
		reschedule sale; follow up on same.	1.30		
09/04/2024	OMS	Follow up regarding extension motion.	0.10		
09/09/2024	OMS	Emails regarding extension order.	0.20		
09/18/2024	OMS	Email from Buchanan on status with bondholders.	0.10		
		For Current Services Rendered	1.70	629.00	

Timekeeper DOUG SMITH
Recapitulation
Hours
1..70

Rate
$370.00

Total
$629.00

Total Current Work Previous Balance
629.00

$531.00
Payments

09/30/2024
Payment Received, Thank You.	-531.00

Balance Due	$629.00

Your trust account balance is

Opening balance Closing balance
Please Remit
$669.88
$669.88

$629.00

INDIGO COMMUNITY DEVELOPMENT DISTRICT

INDIGO COMMUNITY DEVELOPMENT DISTRICT VS. GC LAND, LLC, ET AL

Account No: Invoice No:
Page:2
10/11/2024
6008-26430
502280

ALL INVOICES DUE UPON RECEIPT.
TO PAY ONLINE USE THE FOLLOWING LINK:
https://messercaparello.securepayments.cardpointe.com/pay?total=O.00
THANK YOU FOR YOUR PROMPT PAYMENT.

. i!,·. . .	,  .  ' ...•• •
S. Nova.Road Suite A
j
Invoice
.'{Q.WJ';!Q.)I,Jormond Beach, FL 32174
•.··· .,	License'Number
CPCJ4S9731
info@purepoolsolutionstl.com	386 676-3l 79

Remit Payment to: Pure Pool Solutions	All invoices are net 20 days from date of invoice. A 1.5
%interest charge per billing period will be applied for past due invoices.	Due Date	
		Due upon receipt of invoice	

Quantity	Description	Rate	Amount	
1	Preserve at LPGA
Service forEntry Fountain SEPTEMBER 2024 SalesTax

'330-- '?'3ga:) .., 4fo1a:::>
OCT O 8 ?.0?4	100.00
6.50%	100.00
0.00	
The Pure Pool Solution team thanks you for the opportunity to serve you.	
I	lrotal Open Balance	$100.00	
Please leave usa review on:	Google and Nextdoor
I	Invoice Total	$100.00		
Sky's=theiimit'HantJy,nan·servlee,Inc.
1904S Flagler Ave.
.Blilgler Beach,.FL 3213.6
3 -451'"629

I
,
.'..

:r: OCT O2 2024
- \.._OCT.Q.8 2024•··

;	•.

.... # ...
;
I	P.O. NO.	':I,
PROJECT

\	' { ,,,,,...- i;i.,..  --
11--..,...,.---,,,---...,-,,,_ ._.......,_=·----+-------a..-----·.	i
. '
.,-	U NJ'",Y	L	...	·.--·- .. D Rl':'_I':"' .. ·..	..	..-· ..;
;•, -	I	Misc. S p'tember jQbs in;tbe.CoinriiuitltyofLPGA=fntemational
, ,	:, jand Gfande Cnampion.
i	:1I
RATE
AMOUNT

i:
\ I	'. I	Sep mb/ M,gnthly mainte ce of all fourfotmtajns d  it's	.)
140,()0 .
140.00 !1 l
I I'
I-
Ii
_l !: surroumjjng are&,S i-n the LP6A International Community.
l'1!	Monthly maintenance of oITT!d lighting d ·streetlights

250.00

250.00 ,
f "·	j  fhroughoutthe LJ?GA !;lternatiOnalCoQl1)'lo1nty.
,, :
R.eplaclng of bulbsto,misc. light fixtures at the'following locations:.

I I	)	Misc, repairs of all lig!,ti.J.1.g ftxt\,lres in LPGA In rjiational.
'	;1..:Replaced bad photocell to the entry lights a1Granae Chamflion.
I I
j	Misc. jobs in theCommunity of LPGA International. i.!L Pai gof the two Grande Chaf(.lpionenlt-}'signs.
I
I

.	14 'Gallon Chlorine
32 t;:3°Chlorine tablet
1 i1ZOv3000w,photocell
1	Blue paint	-:,'3o..5'19a:J,.. 40oo0
I I
(LPGA CommunJty-tothl:$1,033.l,4)
$- I, o'3'!>. l4
0.00.

60.00'

300.00

3.9$,
4.25
31.84 I
59.58:
0.00

60.00 ;

!
300.00 j

S5.72 .i.
136.00
31.84
59.58
' ·p(C(!$e make chec payable to STLHS Inc.

1,
4·'	..•
·,:i ....:-, ......-	 ---·.-.·- .:. ac.i.  - - -- ..,...,,...,	..--
t:

SkJls/thelimu'JiandymanSer.vlt:e, lJlC.••••
1904 S Flagler-Ave. FJailer Beac•lt; Fli.3:U36 386..;-451 6294

''

••

,.I
..... .--.-	-	-·--.,,....·-- - ..........-,. -

·i:: -- ••...,..,..._..............-•. ----=- .,·,.,,.....'"'-'..-.·.,.....,.,...,,,,,,=---------,------.,,...,...--,,,,_ -N'l. "":-,1	.......-. --	...-:r.:="-·- r.-. --;.,.	,
..Tearil 09:Dctree, lq.c.'-- .. . . .
P.-0.·Box 730S06
Ormond Beach,FL32173
386-.274-4050	FAX 386-236-1270

iindigomn- =			i	
:6200LeeVistaBoulevard				
'.oclando,FL 32822				
	
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Invoice .

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_])	Roo:;.tree,_lnc.
- , o;-pgi:_1 oso-6
•••·-
Invo ce-
ormona Beach, FL 32173

4,-j	 .,.,.
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R. n· r	ree
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.	.
_TeamRountree, In,..
·	P;O. B0cx 73050Ci	•••
O ond Beach, FL .3217 3.86..214-4050	FAX 386,-236-tz,0
InvoiGe

www.teamrountree.net
rr=====·=.,·-:;i,i'·i::"::::;:=,::::::;;::;=='=;; ;;;;==::::::''=:;;:i:::'::::l::'·=-=·==::ziiil  ,
f
t

'	Description
....:_  ,.	,._.,_  •• ,  ·- - :I!!'":..-  .. f•".Z.. .,,,.--	•• ..:
iHlS INTERCHANGE (320-53800;i610l5)	•
iMonthly CostsforLandscape&: Irrigation Services
!
!
\COMMUNJ1fra8 (330-53800-4620.0)
l.PGA INTERNATIONAL COMMUNITY
'·  Monthly Costsfor landscaping&: Irrigation Services  $38,694.35
;PRESER¼E COMMUNITY
MoBthly Costs.(gr capin:g	JJ;rigartonServices $3,008.60
!GRANDE CHAMPION COMMUN11Y
1	Monthly Costs fur Landscaping&: Irrigation Services $5,498.00
- - •
Am,ount

-·-o:oo"I
4,665.5.0 -

0.00

0.00

I

.,.,
L
\	TOfALCOMMUNITIES
!PUSERVE COMMUNITY SPECHffC (3\1-0-53800-46200)
!Monthly Costsfor Sto:rmwater La Banks &:Wetlands
I
CONSERVATJONEASEMENTS (330-53800-46900)
\MonthlyMrunt=re

OCT O 8 ?01'
47,200.95

0.00
5,587.40  .,

:1
4,185.30
I.
I

Thankyoufor hoosingTeamRountree!	1
..	...._ -· ..
Total
$61.639.15!

FlorldaCommerce,Special District Accountability Program
Flscal Year 2024 - 2025 Specfal District StateFeeInvoice andProfile Updal8
Required by sections 189.064 and 189.018, Florida Statutes, andChapwr 73C-24, Florida Administrative Code
Data Invoiced: 10/0112024				InvoiceNo: 90145	
AnnualPea:$175.00	1stLateFee: $0.00	2nd LateFee: $0.00	Received: $0.0G	TotalDue, Paatmarted by 12/02/202.4:
$175.00	
STEP 1: Review thefollowing profile andmake any needed changes.
1, Special Dlstrfcfs Name, Regletared Agenrs Name and Registered Office Address:

000880
Indigo Community Development District
Ms. Katie S. Buchanan
Kulak Rock LLP
107 West College Avenue Tanahassee, Florida 32301

2, Telephone:	850-692-7300 Ext:
Fax:	-$0-692:7319

OECEIVE
OCT 15 202
BY:. --
Emall:
Status:
&.Govemfng Body:
Website Address:
County(les):
Special Purpose(s):
1o.Boundary Map on FIie:
Creation Document onFIie:
Date Eatabllahed:
CrHllon Method:
Local Governing Authority:
Creation Documen1(s):

18.Statutory Authority:
17. Authority to Issue Bonda:
11. Revenue Source(a):
Katie.Buchanan@KutakRock.com Independent
Elect&d www.lndlgocdd.com Volusia
Community Development 09/11/2009
02/03/1995
01/03/1995
Rule of the Governor and Cabinet City ofDaytona Beach
Rule42U-1.001- 1.003, Florida Administrative Code,as amended 05/26/98, 09/19/99, and 03/07/02
Chapter 190, Florida Statutes Yes
Assessments
STEP 2: Signand date to certify accuracy and completeness.
By signing and dating below, I dohereby certify thattheproffle above (changesnotedif necessary) is accurate and complete:
R	red nrs Sig	: • • tj -=--	 -:-a_.,"--_	--	- - --oafe •....:iCl..:l5.20J<L _-. .,.. - -- _ --	- ----·

STEP 3: Pay lhe annual state feeor certify eligibility for zero annual fee.
Paythe Annual Fee:Pay the annual feeby following the Instructions at www.FloridaJobs.org/SpecfalDlstrictFee.
Or, Certify EllglblDty for the Zero Fee:ByInitialing both of the following items, I, the abovesigned registered agent, doherebycertify that to thebest of my knowledge endbellef, BOTH of the folloWing statements and those onany submissions totheDepartment are true, colT8Ct, complete, and made In good faith. I understand that any infonnatlon I give may be verified.
_	This special districtIs not a oomponent unit of a generalpurpose localgovernment as determined by the special district andits Certified Public Accountant; and,
_	ThisspecialdistrictIs In compllance withIts Ascal Year 2022 - 2023 Annual Flnanclal Report (AFR) filing requirement with the Florida Department of Financial Services (DFS) and thatAFR reflects $3,000 or less In annualreYenues or, Is a special districtnot required to file a FiscalYear 2022 - 2023 AFR withDFS andhas included anincome statement with this document verifying $3,000 or less In revenues for the cu1T911t fiscal year.
Department Use Only: Approved:  Denied:   Reason:	 _

STEP 4: Make a copy ofthrs document for your records.
STEP 5: EmaH thisdocument toSpeclalDlstrfcts@Commerce.fl.gov or mall it to FloridaCommerce, Bureau ofBudget Management, 107 East Madison Street, MSC #120, Tallahassee, FL 32399-4124. Direct questions to850.717.8430.
Governmental Management Services, LLC
1001 Bradford Way Kingston, TN 3TT63

Bill To:
Indigo COD
475 West Town Place Suite 114
St. Augustine, FL 32092
Invoice

Invoice #: 270
Invoice Date: 9/15/24
Due Date: 9/15/24
Case:
P.O. Number:

Description	:n:q3	Hours/Qty	Rate	Amount

Assessment Roll Certification - FY 2025	JJ o·JlJ-JtO		21,200.00	21,200.00	

Total	$21,200.00	
Payments/Credits	$0.00	
Balance Due	$21,200.00	

_j

Description	Amount	
09/04/24, CommunityRepairs Timer Stands

\l \6C)
'3).?,	1t3o-.::> -	4"1o O
OCT 2 1_2024	
2,400.00	
Thankyou forchoosing Team Rountree!	Total	$2,400.00	

Team
Roun	ree
www.tearnrountree.net

-

Description	Amount		
09/23/24 - 1-95 SE Quad
1nstalled(500)MinimaJasmine

09/24/24,	I-95SW Quad
Installed (270) Minima Jasmine

,"\)
310	- ,3eoo -	(p'3\o0
OCT 2 1.2024	
3,154.25		
	
1,736.85		
Thank you for choosing Team Rountree!	Total	$4,89110	

Description	Amount	
09/26/24 - Community Repairs
Repairedlank bank collapse on pond number three

"'If- \bO	Llbl\
"p')O --5"3800 - _	s-t,,-l"'\,J•A- er	Cele

OCT 2 1.2024	
2,396.00	
Thank you for choosing Tearn Rountree!	Total	$2,396.00	

www.tearnrountree.net

Description	Amount	
09/27/2,4	Storm.water
Weir erosion repair from storms on P,ond nineteen t, ......... , a	('o,...  s.+or,.....

'¢(\b\)
? ,0	--,18.00  -	4-"aoO
OCT 211024	
2,876.00	
Thank you forchoosing Team Rountree!	Total	$2,876.00	

www.teamrountree.net

Description	Amount	
09/30/24, Community Repairs Weir repairs	e	\o
L...'-'c."

\(o{)
"3'30	.- t5''j 'dcJO ,.	4(?0.01:>
OCT 2 1 ,2024	
3,185.00	
Thank you for choosing Team Rountree!	Total	$3,185.00	
IWILLSCOT I

INVOICE
lM
4646 EVAN BUREN ST
PHOENIX, AZ85008-6927

(BOO) 782-1500
customersuccess@willscot.com www.willscot.com
Fed ID# 52-0665775

462

INDIGO COMMUNITY DEVELOPMENT DISTR 6200 LEE VISTA BLVD STE 300
ORLANDO FL32822-5149
1II1•II111111••11•1•llId•••1 •1•1Ihi11111••I11•11•I•1111111•1I•1
BRANCH:
ORLANDO
801 JETSTREAM DRIVE
ORLANDO FL 32824-7109
(407) 851-9030

Contract#  Previous Customer#	Bill to ID	Customer PO	Ordered By  Rental Period Job Location
W579986
13056695
164785
Curtvon der
Osten 9046871255
10/!1/2024 -
11/1§12024
INDIGO COMMUNITY DEVELOPMENT DISTRI 105 GRANDE CHAMPION BLVD.
DAYTONA BEACH FL32124

Quantity  Item #/Description	Price/Rate	Amount
N• N•

InvoiceIn USO	-···-·•···-	T•_-Denotestaxable Item,N"_-Denotes non-taxable Item. ··- ..
PLEASE REMIT WITH PAYMENT

INVOICE TOTAL	$410.14	
Invoice#:	9022178832	
Due Date:	10/17/2024	
Customer:	INDIGO COMMUNITY DEVELOPMENT DISTR	
Customer#:	10447642	

PLEASE REMIT TO:

WILLIAMS SCOTSMAN, INC. PO BOX91975
CHICAGO IL 60693-1975

5245106.:w?.A100<S82•04.004(u
*LocaliQ
Florida
GANNETT	Li-.L\?Kili.{:g.9:N.$M-f•.IA}\·.,-.-,:(_:
Indigo Comm Dev Dist	;r?,..§Q,9._f;:(:i
464696	i '. :t
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0006701327	:·_)3.)1})fi ;f P!li
Sep 1- Sep 30,2024	1,'i;,f r! ,EJ-lT JJ, ,ipNJ ;/f
October 20, 2024	

Indigo Comm Dev Dist DEV.DISTRICT
475 W. Town Pl. Ste. 114
Saint Augustine, FL 32092-3649
( 111 •I'1'111111,,11I, II,,,1I' I1•••1•I1•,1111111,1,,tiIIIII•'·••I1	
Legal Entity: Gannett Media Corp.
Terms ""d Condltlons: Pasl due accounts are subject to Interest at the rate of 18% per annum or the maximum legal rate {whichE1ver Is less). Advertiser claims fora credit related to rateslncorreclly Invoiced orpaid must be submittedIn wrlllny to Publisher wllhfn 30 days of the Invoice date or the claim wfll be waived, Any credit towards future advertising must be used within 30 days of Issuance or lhe creditwlllbe forfeited,
AUfunds payable lh US dollars.			
BILLING INQUIRIES/ADDRESS CHANGES 1•877-736-7612 or smb@ccc.gannetlcom	FEDERALID 47-2390983				

911124	Balance FOfWard	it-\i	$5,592.44		
914124	PAYMENT- THANK YOU	S	-$5,310.20		
9126/24	PAYMENT-THANK YOU	'},o· \'h.-1{s"	-$0.25		
9126/24	PAYMENT-THANK YOU		--$281.99		
Start•End Date Order Number	Product	DescripUon	PONumber	Package Cost	
9/16/24 10555489	DTBDaytona Beach News-Journal	09.25.24 Meeting		$268.68	

As an incentive for customers, we provide a discount off the total Invoice cost equal to the 3.99%service fee if you pay with Cash/Check/ACH. Pay by Cash/Check/ACHandSavel
Total Cash Amount Due ServiceFee 3.99%
*Cash/Checl</ACHDiscount
'Payment Amount by Cash/Ctieck/ACH Payment Amount by Credit Card
$268.68
$10.72
-$10.72
$268.68
$279.40

1

00□04646960□00000□□□00067013270002686867177

PO Box 631244 Cincinnati, OH 45263 1244

AFFIDAVIT OF PUBLICATION
Courtney Hogge DEV. DISTRICT
JNDJGO COMM DEV DlST 475 WTown PL# 114
Saint Augustine FL 32092-3649

STATEOF WISCONSIN, COUNTY OF BROWN

Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Coordinator of The News-Journal, published in Volusia and Flagler Counties, Florida; that the attached copy of advertisement, being a Govt Public Notices, was published on the publicly accessible website of Volusia and Flagler Counties, Florida, or In a newspaper by priht in the Issues of, on:

09/16/2024

Afflant further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes.
Subscribed and sworn to before me, by the legal clerk, who ispersonally know to me, on 09/16/2024
NOTICE OF MEETING OF BOARD OF SUPERVISORS INDIGO COMMUNITY DEVE:.LOPMENT DISTRICT
Notice ls hereby given 1hal a Bocml of Supervisors mee11ng Of tt1e Indigo Community Development Olstrlct will beheld on Wednesday, Septem­
ber 25, 2024 at 1  p.m. at fheFarr­
fleld by Marriott DoYtono Beoch, HnO Checkered Flag Boulevard, Daytona Beach, FL 32114, where the Board may consider any business that may properly come before It, The Meeting Is open to the public and w111 be conducted In accordance with the provisions of Florido law tor community development districts. The Meeting may be coriflnued to a date, time, and Place to be SPedfied on the record at such Meeting.
An electronic copy of ttie osenda for
the meeting may be obtained from the District Office, at 475 West Town Place, Sulfe 114, St. Augustine, Florido 32092 or by colling (9°'1) 940· 5850, and wlll also be available on the District's website at www.lndlgoCDD.com.
Pursuttnt to provisions of tl\e Ameri­ cans with Oi$abilitfes Act, anv Person requiring special accommo­ dolions at the meeting becouse of o disabtlily or Phvslcal Impairment
-should contact fhe District Offfel) at (9Q4) 940-5850 at leost A8 hours prior lo themeeting, If You are heorlng or speech impaired, please contact the Florido Relay Service by dialing 7-T- 1, or 1,800-955-87n (TTY)/ 1-800-955-
(Voice), tor aid in co11tocting the District Office.
A person who decldes to appeal 01w decislon made at the meeting with respect to any matter considered at the meeting s advised thor· person will nee(! a record of the proceed­ ings and that occordln9ly, the person may need lo ensure that a verbQtrm record of the proceedings IS made, including the testimony and evidence upon which such appe<JI Is to be hosed.
Jeremy LeBrun Dis1rlct Manager #10555489 9/16.llOU 1t

TIDS IS NOT AN INVOICE!
Pl ase do11Qt use rliisfon11for payment remiflimce.
# of Copies:	SEP 2 5 21?24

--- ...-.-=
KAITLYN FELTY
Notary Public
[e	of W _s,;on; J

Page 1 of 1
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... • •
TPGUghting	JOB	#523
INVOICE DATE	Oct 17, 2024
TPG Lighting, LLC	PAYMENT TERMS	Upon receipt
DUE DATE	Oct17,2024

Indigo CDD
100 International Golf Dr
Daytona Beach, FL 32124
AMOUNT DUE	$9,990.00

(386) 290-9056
cheri@solarismgt.com

DECEIVEf
OCT 2 2 2024
CONTACT US
P.O. Box 471126
Lake Monroe, FL32747

(407) 413-0442
tpglighting@gmall.com
INVOICE
BY:

Lighting - 9999 Specialty/Miscellaneous
50% deposit for 2024Christma& lights.
----·- --•·•--·
i.0	$9,990.00	$9,990.00

Subtotal	$9,990.00

TotalTax	$0.00

Sales Tax (7%)	$0.00

Job Total

Amount Due
$9,990.00

$9,990.00

Thank you for the opportunity to do business with youI

With our customers. we've earned a reputation of excellent service andlook forward to showing you that it is well- deserved. We sincerely appreciate and value your business andlook forward to a relationship that lasts a lifetime. Welcome to lhe TPG Lighting family!

See our Terms & Conditions

TPG Lighting, LLC	http:iM'WV-J.tpgl!ghllng.com	t of 1